RS 02001.535 Rule for Agricultural Self-Employment - U.S. French Agreement
A. POLICY PRINCIPLE
A person who is engaged in agricultural self-employment in a country is subject only to the laws of that country with respect to the earnings from that self-employment, even if he or she also works in the other country.
Agricultural Enterprise, RS 01802.080 - RS 01802.090
Documenting SECA Tax Exemption, the Note in RS 02001.530B.