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 ... Summary
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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