Claim: When a person temporarily works outside their country of origin, that person may be relieved of double-taxation if his country of origin and the United States entered into tax treaties, known as totalization agreements, which seek to eliminate dual taxation with regards to Social Security and Medicare taxes in the United States.
Evidence: Totalization agreements seek to remedy this problem of double taxation, as well as to fill in gaps in multiple country's old-age benefit programs. The same problem of double taxation and a lack of benefits can also occur with U.S. citizens or permanent residents working abroad. Totalization agreements are international tax treaties that seek to eliminate dual taxation with regards to Social Security and Medicare taxes in the United States.