taxation at source
英 [tækˈseɪʃn æt sɔːs]
美 [tækˈseɪʃn æt sɔːrs]
【经】对税源征税
双语例句
- The only taxation is some non-recoverable withholding tax deducted at source on some forms of income.
唯一要交的税是在源头上就对某些收入形式扣除了的不可退回的代扣所得税。 - At the same time, aiming at effectively exercising resident tax jurisdiction, we should review and perfect the past basic definition and system of international taxation which is aiming at mainly exercising source of income tax jurisdiction.
同时，应站在有效行使居民税收管辖权的角度，对原主要出于行使来源地税收管辖权需要而形成的国际税收基本概念和制度进行重新检视和设计完善。