it all depends

來源: caliber 於 2009-09-13 19:29:03 [] [博客] [舊帖] [給我悄悄話] 閱讀數 : (493 bytes)

the 1st question is whether that "someone" is a US citizen or permanent resident. If so, then all his income is subject to tax, otherwise I don't think so.

whether the Chinese company need to register also depends on the particular business that Chinese company is doing. registration itself is not "federal". even if the company register, it needs to register with a particular state. the standard is whether the Chinese company has a "permanent establishment" in that state.

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