duty n.

①义务

②责任

③税收

义务是指依照法律规定应当承担的或者依照约定自愿承 担的责任，如欠他人的、应偿还的债务。在侵权法中，如果当事 人违反注意义务从事某项行为，也会产生使其承担相应责任的 法律关系；也可用于指官员或受托人的职责等。税收是指对货 物或交易征收的税，尤指关税。

例 The activities of nongovernmental organizations and other private actors, sometimes collectively referred to as “civil society” actors, are included within the scope of the draft articles only in a secondary manner, either as direct beneficiaries of duties placed on States (for example, of the duty of States to cooperate, in article 5) or indirectly, as being subject to the domestic laws, implementing the draft articles, of either the affected State, a third State or the State of nationality of the entity or private actor.

【参考译文】非政府组织和其他私人行为者有时统称为“公民社会”行为者，他们的活动也包括在条款草案的范围，但处于次要地位，或作为国家义务(例如第5条所规定的各国合作的义务)的直接受益人，或根据受灾国、第三国或实体或私人行为者国籍国国内法律，间接地实施条款草案。

例Fiduciary duty is one of the long-standing and well-established legal systems of Angle-American law, which has strong vitality.

【参考译文】董事的信义义务是英美判例法中一项源远流长且极具生命力的法律制度。

例As for the independent director, maintenance of his reputation is an important motive to prompt him to perform his duty.

【参考译文】对独立董事来说，保持自身的声誉是促使他履行职责的重要动机之一。

例 Other than the administrative fee for transfer of ownership, you will be responsible for all expenses in connection with the transfer of ownership such as the fee charged by the Housing Authority for approval of draft Deed of Assignment, charges relating to any amendment to mortgage arrangement (if required), stamp duty and execution of assignment etc.

【参考译文】除上述转让业权的手续费外，你亦须缴付一切有关转让业权的费用，例如房屋委员会批契费、申请更改按揭贷款安排的手续费(如适用者)、印花税及签契费等费用。

duty作“税收”来讲，与tax，tariff的区别：

duty指对进口货物征收的税，尤指进口关税，如免税店 duty-free shop；

tax泛指各种税款、税金等各种税，如个人所得税individual income；

tariff指政府向进出口的商品征收的税，如关税壁垒 tariff barrier

例Some delegations indicated that, despite progress in granting favourable market access through preferential trade regimes to least developed countries, the objective of providing duty-free quota-market access to all least developed countries had yet to be met by developing partners.

【参考译文】一些代表团指出，虽然在通过优惠贸易制度给予最不发达国家有利市场准入方面有所进步，但是向所有最不发达国家提供免税免配额市场准入的目标仍然 有待发展伙伴去实现。

例 Where such shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders.

【参考译文】当该等股份其后重新发行，所收取之代价（扣除任何直接应占增量交易成本及 有关所得税影响）计入本公司股东应占权益中。

例 Some countries have or made considerable efforts to implement simple and transparent rules of origin for least developed country products, but other serious obstacles to trade remain, including non-tariff barriers that are inconsistent with World Trade Organization rules and obligations and supply-side constraints, in particular lack of infrastructure and modern technologies and energy deficiency.

【参考译文】一些国家作出了相当大的努力，对最不发达国家产品实行简单和透明的原产地规则，但其他严重的贸易障碍依然存在，包 括有悖世界贸易组织规则和义务的非关税壁垒，还有就是供应方面的制约因素，特别是缺乏基础设施和现代技术，以及能源不足。

参考

《元照英美法词典》

《英汉法律用语大辞典》（第2版）

《法律英语核心术语：实务基础》（屈文生）

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