We currently have a "Base" AND a "Gateway".
I have been promoting a change in our next contract to Worldwide Gateway Basing (getting rid of our Bases, and making our Base, and our "Tax Home" our Gateway). If we don't get Worldwide Gateway Basing, my second choice would be Domestic Gateway Basing.
The reason I am promoting Gateway Basing as opposed to Home Basing is because it is easier and cheaper than Home Basing for the company, so it would be easier to convince them to switch to Gateway Basing, than it would be to convince them to switch to Home Basing. And, Gateway Basing would be a LOT better than what we have now...for one thing: No more imputed income!!!