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.
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.
应用推荐