TAX 9869 Lecture Notes - Lecture 39: Withholding Tax, Foreign Corporation

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17 Jul 2020
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Other things that could create a us trade/biz. You have to look at activity- continuous/regular, here are the things for you to consider: If person is of an independent nature, then you can avoid us trade/biz if they"re not my employee. If i"m a foreign corporation and i want to have activity in the. If this person does nothing except work for you, and takes direction straight from you and if you"re taking a vacation, he has to call/email you, that person is most likely working just for you. He"s a dependent agent and could create a us trade/biz. But if he"s truly independent, then he would not create a us trade/biz: dependent agents/employees" activities could create a us trade/biz for the person who is paying. If a person from china owns an apt in ny, as long as they rent it out, could be withholding tax on rental pmts, but doesn"t mean i"m engaged in a us trade/biz.

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