The obvious answer is read the law.
USAB does not even qualify as a US base. It is a hong kong company, the crews are employed and paid in hong kong just as they were before they left for either canada or the usa 'base'.
The 'resident for tax purposes' in the USA is defined as 183 days in country ..counting all the current calendar year,1/3 of the previous year and 1/6 of the year before that..add it up and no matter what visa one holds ..if you bust 183 you are tax resident....EXCEPT
the days spent in the USA having entered on a crewmans landing permit(C1/D visa) count for ZERO when accumulating aforementioned days.
The permit allows 29 days on EACH entry.
So green card or not...any foreigner entering as an international flag carrier crewmember is exempt from tax.
CX can call a base anything they want..the FACT is the 'base' is not legally qualified...i.e one may as well be working for cx in hong kong as essentially the same conditions apply.The fact you start and end a flight cycle in the USA is irrelevent and no current law covers it.
Additionally they've ballsed up witholding tax for USAB...
Currently tax is witheld for 'flying in usa airspace' but to invoke this rule more than 50% of total wages must be derived in the USA.
So ...my advice to all concerned..simply read the law.
