Under the agreement, individuals who are self-employed are generally subject only
to the laws of the country in which their work is performed. However, an exception
is provided if a person transfers his or her self-employment activity from one country
to the other for 5 years or less. In that case, the self-employment remains subject
to the Social Security laws of the country from which the activity was transferred
and is exempt from Social Security coverage and taxation in the other country.