This notion, last reiterated by Congress in 1988, though far older in its origins, holds that someone hiring someone else to do a job for them has an “intangible right of honest services”.

“诚信服务”这一概念历史颇为悠久，于1988年由国会最后重申。 它指一个人雇佣另一个人为其工作，那么雇主拥有“享有诚信服务的无形权力”。

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Generally, royalty income which is paid for the right to use intangible property (such as a likeness) is sourced where the property is used or is granted the privilege of being used.

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