The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.

结论证明了在现有国际税收协定模式下，在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。

youdao

Choose from the following codes for Blank 13 (Approach of tax payment) : 1 Self-declaration; 2 Withholding at source.

本表第13栏中纳税方式按类型代号填写，类型代号为：1自行申报；2源泉扣缴。

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Unilever is entitled to withhold at source if required by any local income tax law or regulation.

联合利华有权按照任何地方性所得税法或规定的要求作为付款人进行代扣代缴。

youdao

Given that his income came from a number of different sources he most certainly was not an employee in the tax meaning and thus was not subject to PAYE (tax deduction at source for those unaware of the UK acronyms).

FORBES: Ken Livingstone's Tax Dodging Ways

It ceased to be a tax-free haven for citizens of European Union countries in July, when a withholding tax (imposed at source on interest) was levied on their money.

ECONOMIST: Swiss private banks

The minister told MPs that the SLC would "change the arrangements" so that Ed Lester's tax and National Insurance payments would be collected "at source".

BBC: Alexander: Tax avoidance schemes to be 'unwound'