Who is a taxable person and why is the tax year important to them?

谁是应课税的人，为什么是重要的是他们的纳税年度？

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This means that the country seeking information must produce a substantiated request, naming the taxable person and the specific bank in question or describing them in sufficient detail.

这意味着该国寻求信息，必须出示证据的要求，应课税命名人及有关具体的银行或足够详细描述了他们。

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A person making zero-rated supplies is making taxable supplies at a nil rate.

任何人做出零税率的供应享受0%的应税应用品率。

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In general, a person receives taxable income equal to the fair market value of the gift bag and its contents.

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Moreover, the studies do not distinguish between permanent changes in a rich person's taxable income and temporary effects that are due to timing alone.

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That bit can be confusing because, for federal gift tax purposes, expenses paid on behalf of another person but made directly to a medical institution are excluded from calculations when figuring taxable gifts.

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