International Social Security agreements are bilateral agreements
primarily intended to eliminate dual Social Security taxation based
on the same work and provide benefit protection for workers who
divide their careers between the United States and a foreign
country. Most jobs in the United States are covered by Social
Security. The Social Security Act extends Social Security coverage
to all U.S. citizens and resident aliens who are employed abroad by
U.S. companies as well as those who are self-employed in a foreign
country. This book provides an overview of the purpose and
operation of international Social Security agreements and discusses
the effects of agreements on selected provisions of the Social
Security Act while addressing some concerns raised by policymakers
about the agreements.
General
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