It makes sense if it is bilateral ( US giving money to France for French people working there ) and common enough that both countries don&#x27;t want to deal with the hassle.<p>The real problem is that the US is the odd one here. Every other country save 1 or 2 tax people income based on residence  . So there is a legal clash that probably prevent any kind of sane and simple bilateral agreement like the one most of the first world countries have between themselves.