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Private International Law: Notes

Published online by Cambridge University Press:  16 May 2017

Abstract

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Type
Judicial Decisions Involving Questions of International Law
Copyright
Copyright © American Society of International Law 1965

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References

* The section of Art. X relied upon is as follows: “(1) An individual resident of Switzerland shall be exempt from United States Tax upon compensation for labor or personal services performed in the United States … if he is temporarily present in the United States for a period or periods not exceeding a total of 183 days during the taxable year and …

“( a ) his compensation is received for such labor or personal services performed as an employee of, or under contract with, a resident or corporation or other entity of Switzerland. …” Ibid, at 1758.