Under the agreement, individuals who are self-employed are generally subject only
to the social security taxation and coverage 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 requirements
of the other country.