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1·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.

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。

2·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.

但这一用语不包括仅由于来源于该国的所得而在该国负有纳税义务的人。

3·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.

但是这一用语不包括仅由于来源于中国的所得或位于中国的财产，在中国负有纳税义务的人。

4·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.

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。

5·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.

但是这一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。

6·A person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.

如果一个人仅由于所得来源于缔约国一方而在该国负有纳税义务，则在本协定中，不应认为其是该缔约国一方的居民。

7·People who earn under a certain amount are not liable to pay tax.

收入低于一定数额者不必纳税。《牛津词典》

8·There have been larger one-year drops in other nations: sales in Germany fell 9 percent in 2007 liable to a tax increase.

其他国家一年来的（销售额）降幅更大：德国由于税收增加，2007年的销售额下降了9%。

9·Families who do not give up at least one son are liable to pay a tax.

而那些连一个儿子都不愿献出的家庭则要遭受非难。

10·Credits equal to a quarter of the ICB quota would be liable to a tax of 5%, rising to 10% for credits above half the quota.

贷款额超过国际清算银行限额25%的成员国，应该当缴纳5%的税款，而尝过限额一半的国家，则缴纳10%的税款。