Depends

Your brother is Foreign Person. Whether he is subjected to US source tax dependes on whether he has US trade or business and this source income is connected with USTB or not. The issue then becomes whether you act as your brother's dependent agent in US. If you negociate the contract for your brother, your brother would be subjected to US tax even with treaty relief. If you don't negociate contract for your brother, your brother would not be subject to US tax with treaty relief but be subject to US tax without treaty.

所有跟帖： 

• The website is owned by a -emmytoy- ♀ (385 bytes) () 05/11/2005 postreply 17:20:48

• if you only collect money for -葡萄好吃- ♀ (184 bytes) () 05/11/2005 postreply 19:06:54