You could exchange "fair" for "reasonable" (as in "buying at a fair value"). I think OP's point is not on justice, but more on how acceptable of a trade-off it

You could exchange "fair" for "reasonable" (as in "buying at a fair value"). I think OP's point is not on justice, but more on how acceptable of a trade-off it is. Either way I think Gitlab will be paying different taxes and other fees depending on where the employee is registered, so IMO it kinda comes down to the message they want to send to their employees.