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

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).

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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.

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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".

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