> Likewise, in the US you cannot (legally) shelter your income by declaring it to be foreign income, as you can in most European countries.

Not sure what you mean, most European countries tax residents on worldwide income. You certainly can’t just declare income as foreign and be done with it. Some countries (notably UK) had loopholes for non-domiciled residents but they are being closed now.

The breaks change the game more than you’d think, especially when the coach gets to have a strategy session with the whole team. Completely changed the momentum in several games.