[sooheon]

So small groups of individuals can take advantage of this given they are international enough?

[bobthepanda]

Presumably, people who are international enough aren't being taxed by the US in the first place.

[sooheon]

But who would have their own government taxes to dodge.

[gnicholas]

Many countries do not tax their residents on a worldwide basis. So if a person from Country X earns money in Country Y, they are simply not taxed on it in Country X. They don't need to set up a complicated foreign corporate structure to avoid immediate taxation, as US residents do.