That's not what my tax specialist says. It probably varies depending on the country the treaty is with or maybe there's something nutty about my income.
Trust me, I don't misremember - it made me mad as hell.
Hey if the US and Austria (I believe I saw you comment somewhere else that it is where you live) then that's really what matters. Here employment taxes are taken out like in the US, you never see the money so it would be impossible to pay the US first and then the local tax authority. My company registration is Swedish and my only ties to the US are citizenship, a credit card and bank account.
Your expert disagrees with what mine told me, and it seems to disagree with the IRS as well. I'd suggest you obtain a second opinion if this situation is relevant to your life.