Читать книгу International Taxation - Adnan Islam - Страница 87

All wages and any other compensation for services performed in the United States are considered to be from sources in the United States subject to very specific exceptions for employees of foreign persons, organizations, or offices, and crew members.

If you are an employee and receive compensation for labor or personal services performed both inside and outside the United States, special rules apply in determining the source of the compensation. Compensation (other than certain fringe benefits) is sourced on a time basis. Certain fringe benefits (such as housing and education) are sourced on a geographical basis, or, you may be permitted to use an alternative [time] basis to determine the source of compensation.