Hardrock
If that comment is aimed at mine it doesn't matter as the pilot is based in the US, CX carries out business in the US and is subject to US law for that part of its operation. He is no different than its US ground staff.
CX in HK is a HK based company, yet is handing over tax details of its US pilots living and based in HK!!! Why? Because if they don't the IRS will use US dom law to **** CX in the US. The guy is based in the US at the request of CX, he's not based elsewhere and commuting so the company is subject to US employment law.