Русско-англо-русский юридический словарь

taxpayer – a person who pays tax (Cambridge Dictionary)

This article is relevant to candidates preparing to sit Paper F6 (HKG) and Paper P6 (HKG). It aims to explain, in layman terms as far as possible, the Hong Kong tax rules and practice surrounding the claims for interest deductions by individual taxpayers. Relevant rules applicable to corporate taxpayers will be addressed in a separate article. (accaglobal.com)

Thanks to all its iPhone and iPad sales, Apple jumped this year to third place on our ranking of the 25 Biggest Corporate Taxpayers. (Forbes)

The Budget Bill’s technical corrections to last year’s corporate income tax reform include changes to the economic nexus, tax base and income classification, tax rate (including clarifications to rules applicable to certain taxpayers, such as qualified New York manufacturers), apportionment, combined reporting, net operating loss and tax credit provisions. (insidesalt.com)