There is no simple answer for how taxes work.
Since you are not in the US and your partner is, your partner should make sure to treat you as an "expense" of doing business, so that they can deduct your percentage from their profit. Done properly, each of you will only have to worry about your local taxes, and only on your respective "cut", not the whole amount.
The real question is how much money you think the two of you will keep making together? If the amount is going to wind up being fairly high, then you should encourage your partner to get an accountant to help set everything up properly to maximize tax deductions. AFAIK it would work like this:
Your partner would get paid from the CPA networks that you are promoting.
Your partner would pay any business fees (like an accountant).
Your partner would pay you your cut.
Your partner (or their business, if set up that way) would owe taxes on what remained.
You would owe local taxes on what you got (in keeping with your local laws).
I'm not an accountant though, nor am I an expert in international finance, so proceed with caution, and if at all possible, get a "certified" expert of some sort to bless your arrangement, because then their rear is on the line, and you and your partner have someone to point to if someone comes sniffing around your arrangement.