Social security agreement

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Vasanta (Querist)
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07 May 2013 What is a Social Security agreement?
and its concepts in International Taxation?
Please tell me entire details of Social Security Agreement..

Anil Sankar V

Anil Sankar V (Expert)
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07 May 2013 Social Security Agreement
an international agreement that regulates the procedure of providing social security for citizens of one country who are temporarily or permanently residing in another country.

In the 20th century population migration has led to a sharp increase in the number of foreign workers, especially in developed capitalist states. The working conditions of foreign workers in capitalist states are usually worse than those of the country’s own citizens, as are the social security benefits. Foreign laborers are legally discriminated against in three main ways. In some countries foreigners are denied any right to social security. Foreigners are granted rights to social security in other countries on a reciprocal basis, that is, only if the same rights are granted in the foreigner’s own country to citizens of the country where he is residing or staying. In other countries a special system of voluntary—not mandatory—insurance is used for foreigners.

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