According to the IRS, «payments for the services
of a child under age 18 who
works for his or her parent in a trade or business are not
subject to social security and Medicare taxes if the trade or business is a
sole proprietorship or a partnership in which each partner is a parent
of the child.»
The cumulative conditions
of Article 5 (1) exempt such acts
of reproduction that are (1) temporary, (2) transient or incidental, (3) integral and essential parts
of a technological process, (4) that have the
sole purpose
of enabling a transmission in a network between third parties by an intermediary or a lawful use
of a
work or protected
subject matter, and (5) that do not have any independent economic significance (para. 61).