But this term does not include any person who is liable to tax in China in respect only of income from sources in China or capital situated therein.

但是这一用语不包括仅由于来源于中国的所得或位于中国的财产，在中国负有纳税义务的人。

youdao

But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

但该用语不包括仅由于来源于该国的所得或位于该国的财产在该国负有纳税义务的人。

youdao

This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.

但是这一用语不包括仅由于来源于该国的所得或位于该国的财产在该国负有纳税义务的人。

youdao

Accountants are looking at ways of ensuring employees don't become liable to extra tax.

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Families who do not give up at least one son are liable to pay a tax.

ECONOMIST: Somalia and the United States: What's to be done? | The

He will also freeze the threshold at which taxpayers become liable to pay income tax at 40% in 2012-13.

ECONOMIST: British public finances