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.
但是這一用語不包括僅由於來源於中國的所得或位於中國的財産，在中國負有納稅義務的人。
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.
但是這一用語不包括僅由於來源於該國的所得或位於該國的財産在該國負有納稅義務的人。
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.
僅由於來源於締約國一方的所得而在該國負有納稅義務的人，不是本協定締約國一方的。

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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