Currently, while U.S. corporations enjoy the benefits of relocating operations overseas to reduce taxes, citizens are taxed worldwide. If citizens abroad must continue to pay U.S. taxes even though they do not currently reside in the U.S. then U.S. based corporations should also pay it's fair share of U.S. taxes while operating abroad. Conversely, if it is U.S. policy that U.S. based corporations may continue to enjoy off shoring operations for tax relief, then it is only fair that citizens living abroad not face U.S. tax obligations and be subjected "double taxation" both by the U.S. as well as the country citizens currently reside in. This issue is especially important to citizens who enjoy "dual citizenship" with another country who feel pressured to renouce citizenship to avoid tax.
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