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“Even more hilariously hypocritical than the 1974 Jackson–Vanik Amendment — which slaps trade sanctions on countries imposing unreasonable barriers to emigration of their citizens — I bring you 26 USC § 891: ‘Doubling of rates of tax on citizens and corporations of certain foreign countries’, a law originally passed in 1934 and still in effect today.”

http://isaacbrocksociety.ca/2013/02/02/internal-revenue-code-severely-punishes-countries-which-impose-extraterritorial-taxation/