Under the agreement, a self-employed worker is generally subject only to the social
security laws of the country in which the worker performs the work. However, the agreement
provides for an exception from the place-of-work coverage if a person transfers self-employment
activity from one country to the other for five years or fewer. In the case of a temporary
transfer of work for five years or fewer, the self-employment activity remains subject
to the social security laws of the country from which the worker transferred the activity,
and is exempt from social security coverage and taxation in the other country where
the worker temporarily performs the work.