liable to tax

基本解釋

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于來源于中國的所得或位于中國的財產，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于來源于該國的所得或位于該國的財產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.
僅由于來源于締約國一方的所得而在該國負有納稅義務的人，不是本協(xié)定締約國一方的。

Families who do not give up at least one son are liable to pay a tax.
ECONOMIST: Somalia and the United States: What's to be done? The
He will also freeze the threshold at which taxpayers become liable to pay income tax at 40% in 2012-13.
ECONOMIST: British public finances