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

Related Services Tax & Business, International Tax, Certified Acceptance Agent, International Individual Mobility Services, Transfer Pricing

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. Tax & Business

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.

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