If a worker's employment or self-employment is subject to both U.S. and Swiss social
security coverage and taxation laws, the agreement provides that beginning August
1, 2014, only one country's social security coverage and taxation laws cover the worker's
employment or self-employment. If a worker's employment or self-employment was subject
to both U.S. and Swiss social security coverage and taxation laws prior to that date,
effective November 1, 1980, the original agreement provides that the worker's employment
or self-employment is subject to only one country's laws. If a worker's employment
or self-employment was subject to both countries' social security coverage and taxation
laws before November 1, 1980, that earlier employment or self-employment remains subject
to those laws in both countries.