liable to tax

基本解释

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。
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。
A person is not a resident of a Contracting State for the purpose of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.
仅由于来源于缔约国一方的所得而在该国负有纳税义务的人，不是本协定缔约国一方的。

Families who do not give up at least one son are liable to pay a tax.
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He will also freeze the threshold at which taxpayers become liable to pay income tax at 40% in 2012-13.
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