TN 17 (06-97)

RS 02001.050 Effective Date of the U.S. - Italian Agreement

A. POLICY - EFFECTIVE DATE

The agreement with Italy became effective on November 1, 1978. A supplementary agreement with Italy, which became effective on January 1, 1986, did not affect the coverage and tax provisions of the original 1978 agreement.

B. POLICY - EFFECT ON COVERAGE

Workers whose employment or self-employment would otherwise be covered by both the U.S. and Italian Social Security systems are covered and taxed by only one country's system beginning November 1, 1978. The agreement does not affect a worker's coverage prior to that date. If a worker had earnings before November 1, 1978 that were dually covered, those earnings would be subject to Social Security taxes in both countries.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0302001050
RS 02001.050 - Effective Date of the U.S. - Italian Agreement - 07/01/1997
Batch run: 01/27/2009
Rev:07/01/1997