Benton is a consulting firm with its headquarters in New York City. This year, it entered into a consulting contract with a multinational corporation. Mrs. Kalle, an employee, spent 33 days working at Benton headquarters, 28 days in London, 50 days in Paris, and 14 days in Hong Kong performing the professional services specified in the contract. Benton received a $1 million fee upon completion of Mrs. Kalle's work.
Identify the tax issue or issues suggested by the above situations, and state each issue in the form of a question.