2. An agreement approved in Section 3121 (l) (1) may not apply to services provided outside the United States that would not constitute employment for the purposes of taxes collected under the Federal Insurance Contributions Act if services were provided within the United States. This agreement therefore does not apply to services outside the United States that, if provided within the United States, would be expressly excluded from employment in accordance with one of the paragraphs numbered in Section 3121, point b), or which, although excluded, would not be considered employment under Section 3121, point (c), which relate to services included and excluded. In addition, an agreement does not apply to services provided outside the United States and constitute employment within the meaning of Section 3121, point b). Therefore, an agreement may not apply to services provided to employers by a worker on or in connection with a U.S. ship or aircraft outside the United States if (i) under a service contract entered into within the United States or (ii) during the withdrawal, during the performance of which the worker is employed on board the ship or aircraft he is flying in a U.S. port. , these services being employed within the meaning of Section 3121, point b). An agreement should not be applicable to remuneration that would not constitute wages within the meaning of Section 3121, point (a), even if the services on which such remuneration is related constituted employment.

One of the general beliefs about the U.S. agreements is that they allow dual-coverage workers or their employers to choose the system to which they will contribute. That is not the case. The agreements also do not change the basic rules for covering the social security legislation of the participating countries, such as those that define covered income or work. They simply free workers from coverage under the system of either country if, if not, their work falls into both regimes. (c) the execution and filing of Form 2032. A national company`s request for the Internal Revenue Service to submit an agreement with the Company on Form 2032 is signed by the Company in the execution and submission of Form 2032 in three copies and submissions from Form 2032. This form must be implemented and submitted in accordance with the rules of that part and the instructions for the form. Each copy of the form is signed and dated by the agent of the company authorized to conclude the contract, bears the title of that official and must affix the seal of the company.