Okay, Juice. Just to humor you, I googled "tax equalization". The first link I found pretty much sums it up. If the Union had bothered to do the same thing, perhaps they would have negotiated for "Tax Protection" vs "Tax Equalization". Heck, they probably knew the difference and didn't even bother to do the right thing for those who will be over there. Talk about a screw job.

Here's the link for the first google return I found:
http://www.grasmick.com/equalize.htm

Now here's probably the best quote:
"Expense to employer-- tax protection is a one way street. If the total tax liability of the foreign assignment is less than the hypothetical tax, the employee keeps the benefit. However, if the total tax liability is greater, the employer incurs the additional costs.
Under tax equalization, the employer keeps the tax benefit of having employees in low tax countries, which helps to offset the tax costs of having employees in high tax countries."