Taxation of employment income: where services are performed generally taxable; seafaring and air transport taxed at place of effective management. Dependent personal services-salaries, wages, and similar emoluments-are generally taxable in the State where the services are performed, except that income realized from work on a ship or aircraft operating in international transport is taxable only in the State where the enterprise's place of effective management is situated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxation of employment income: where services are performed generally taxable; seafaring and air transport taxed at place of effective management.
Dependent personal services-salaries, wages, and similar emoluments-are generally taxable in the State where the services are performed, except that income realized from work on a ship or aircraft operating in international transport is taxable only in the State where the enterprise's place of effective management is situated.
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