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.
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