Russian law did not allow tax liability to be assigned to the property itself . Therefore there were special problems in linking taxpayers with property and land records .

俄罗斯法律不允许 税务 责任附加于房地产。因此在纳税人和房地产记录关系方面产生问题。

The agreement will provide a further level of certainty in tax liability and bring about certain tax savings to Hong Kong investors doing business in thailand .

这项协定将为在泰国经商的香港投资者确立其 税务 负担及为他们在业务中所赚取的某些收入节省部分税款。

The Queen remains above criticism apart from the issue of her tax liability

抛开她的 纳税 义务不谈，女王一直无可指摘。

At present final orders determining the tax liability in cases of registered persons are to be made by the same authority in harmony with the procedure under the Income Tax Ordinance 2001 .

目前，确定在注册人的 税务 负担的案件最终的命令是必须由在根据所得税条例，2001年同样的权威程序和谐。

John Gu principal and Chinese tax specialist at KPMG says Now it is likely that there will be Chinese tax liability .

毕马威（KPMG）负责人、同时也是中国税务专家的古军华（JohnGu）指出：现在，可能会出现在中国 纳税 的 义务。

This article addresses the tax liability taxable income applicable tax rate and procedures of tax payment under such a transaction in order to clarify some controversial issues in practice .

本文阐述了 纳税 义务、应纳税所得额、适用税率以及纳税程序等问题，旨在澄清实务上的某些争议。

Provision for the land value incremental tax liability resulting from land revaluation .

因土地重估增值而提列待 缴之土地增值 税。

The minimization of tax liability by lawful methods .

通过法律的方法免除 纳税 的 义务。

This decision is crucial as it may affect your tax liability and method your social security tax responsibilities your privacy and your personal liability for debts .

这是一个非常重要的决策，它会影响你的 税务 责任和形式，你的社会保险税务责任，你的私人财产以及你的个人债务责任。

D : What about the tax liability itself ? Do you pay it for me or do I have to do it myself ?

牙医：关于 纳税 义务本身是怎么回事？是你们为我支付还是我自己去支付？

Sale and leaseback : how to decide its tax liability ?

返租销售： 纳税 义务如何判断？

Apple executives indicated that they had limited the scale of the shareholder payout because the company would have faced an extra US tax liability if it had dug into the $ 65bn of cash and investments held outside the country .

苹果高管表示，他们限制了股东派息的规模，是因为如果要动用在美国境外所持有的650亿美元现金和投资，将面临一项额外的美国 税负。

Rate used to calculate tax liability .

计算 税务 负担的比率。

In a civil investigation the goal is to determine the proper tax liability and assess the proper taxes and civil ( monetary ) penalties .

民事调查的目标是确定适当的 税收 责任，确定适当的税额及民事（金钱）处罚。

Income tax paid periodically on income that is not subject to withholding taxes ; based on the taxpayer 's predicted tax liability .

定期扣出的但不属于预扣税的个人所得税；基于纳税人预测的 税务 责任。

There would be in certain circumstances a tax liability .

在某些情况下有 纳税 的 义务。

Mr Horsley also said that the company accrued a tax liability for these authorised intermediaries for three years and the current year because it is impossible to tell whether the customers have paid the required taxes .

霍斯利还表示，过去三年及本年度，嘉汉林业将这些授权中间商的应 缴 税款都录入了自己的应计费用账目，因为“无法说清”这些客户自身是否缴纳了应缴税款。

Conservative Republicans meanwhile were likely to be restless over tax rebates going to those without income tax liability .

保守的共和党同时对返还税金没有照顾到没有 纳税 义务的人表示不安。

Usually the balances will be used every quarter for tax liability payments .

平常，每个委度将余额用作 纳税 义务支付款。

The Impact of the Deferred Income Tax Assets and Deferred Income Tax Liability to Earnings Management in the Conditions of New Standard of Enterprise Accounting

新准则下我国上市公司 递延所得 税对盈余管理影响的实证研究

Yet while the company argues that it has no liability for these taxes it has identified a $ 190m possible tax liability on the balance sheet just in case as it does not know that all the right tax bills have been paid .

然而，虽然该公司自称没有缴纳这些税的责任，但它已确认公司资产负债表上有1.9亿美元可能应缴 税款&这只是为了以防万一，因为它不清楚所有相关税款是否已经如数缴纳。

Personal assessment is a tax relief and it may help to reduce your tax liability .

个人入息课税是一项税务宽减，可能减少你的 应 缴纳 税款。

At present a US multinational may deduct some expenses incurred abroad against its US tax liability but defer paying tax on foreign income until it is repatriated .

目前，美国跨国企业可以根据其在美国的 纳税 义务，扣减其在国外产生的一些费用，但可以在海外收入汇回美国前，拖延缴纳这些收入的税赋。

Thus for someone saying Asia the only tax liability applicable on their investment into such funds is that applied by their country of residence .

因此，对亚洲投资者来说，他们在所居地缴税，是投资于这类基金的唯一 税务 负担。

The final step in determining tax liability is to apply a schedule of rates to taxable income .

确定应 纳税额的最后一步是以应税所得乘以税率表。

Funds organised in both places have virtually no tax liability locally neither on the income arising nor on capital gains achieved .

在两地 注册的基金，几乎都不须要在当地为它们的收入和资本增值 缴税。

The idea is that the rich should calculate ( or pay their accountants to calculate ) their tax liability .

巴菲特税的主张是，富人应当计算（或者花钱请会计师计算）自己的 税务 负担。

Generally taxes withheld at source by the applicable foreign payer may not be settle your final tax liability with the applicable foreign tax authorities .

普通而言，适用于外国征税人的源头征税不会决议你在外国税务机构的最终 税收 责任。