July 1, 2018
The National Association of Tax Professionals, New York chapter, published an article by Tax Manager Ragini Subramanian, about the taxation of personal services income received by a non-U.S./foreign person from the U.S.
The National Association of Tax Professionals, New York Chapter
By Ragini Subramanian, Manager, Tax & Business Services
Excerpt:
[T]he taxation, reporting, and withholding of U.S. source personal services income payable to a non-U.S./foreign person spans over a complex web of rules involving several code sections, review of treaty provisions”and then analysis of various factors.
