I'm not necessarily convinced that it's unfair. There are still benefits you derive like consular support abroad, and rights you retain regardless of where you'

I'm not necessarily convinced that it's unfair. There are still benefits you derive like consular support abroad, and rights you retain regardless of where you're located, and guaranteeing those does have costs. Perhaps it would be more fair if there was some intermediate tax rate that accounted for services that you aren't able to take advantage of...but at the same time, I think additional rules and exceptions are the last thing the tax code needs. But you're right that I'm not necessarily so much insistent that business should be subject to that kind of taxation as that I think it should be consistent.