is liable to tax therein by reason of his domicile, residence, place of head office, place of incorporation or any other criterion of a similar nature.
中文是:
由於住所、居所、總機構、注冊所在地,或者其它類似的標準,在該締約國負有納稅義務的人。
這不幾乎是任何負有納稅義務的人嗎?
is liable to tax therein by reason of his domicile, residence, place of head office, place of incorporation or any other criterion of a similar nature.
中文是:
由於住所、居所、總機構、注冊所在地,或者其它類似的標準,在該締約國負有納稅義務的人。
這不幾乎是任何負有納稅義務的人嗎?
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