但该用语不包括仅由于来源于该国的所得在该国负有纳税义务的人。
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.
但这一用语不包括仅由于来源于该国的所得而在该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.
其主体是负有纳税义务和扣缴义务的单位和个人，行为人在主现上是故意的。
The tax unit and individual go contrary to the stipulations of taxation purposely and protest openly obligation to pay tax.
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。
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。
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中国的所得或位于中国的财产，在中国负有纳税义务的人。
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.
负有纳税义务的个人，可以由本人或者委托他人于纳税年度终了后3个月以内向主管税务机关报送本表。
Taxable individuals are obliged to fill out and submit the return to the local tax authority within 3 months after the end of the tax year, either by themselves or other entrusted prepares.
如果一个人仅由于所得来源于缔约国一方而在该国负有纳税义务，则在本协定中，不应认为其是该缔约国一方的居民。
A person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.
按国际税务局法第877节的正式规定，美国公民如果为逃避所得税自愿放弃美国国籍而国际税务局又能够证实这一点的话，这些人仍然负有纳税义务。
Officially, International Revenue Code section 877 says that if US citizens renounce their citizenship to avoid income taxes, and the IRS can prove it, their tax liability remains.
按国际税务局法第877节的正式规定，美国公民如果为逃避所得税自愿放弃美国国籍而国际税务局又能够证实这一点的话，这些人仍然负有纳税义务。
Officially, International Revenue Code section 877 says that if US citizens renounce their citizenship to avoid income taxes, and the IRS can prove it, their tax liability remains.
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