An Italian or dual national who, with respect to the same period of work, would be
subject to the laws of both States shall, for such period, elect to remain subject
to the laws of one of the States and shall be exempt from the laws of the other State.
An Italian or dual (U.S./Italian) national must elect either U.S. or Italian social
security coverage. The worker will be subject to and taxed only by the country the
worker elects. Elections must be made in accordance with the rules in RS 02001.070 (Election of Coverage - Italians and Dual Nationals).
NOTE: Services performed by an Italian national in the United States for an Italian employer
or for an enterprise controlled by an Italian firm shall be covered under the laws
of Italy.