outside the US

I can't recall viewing this anywhere, so I am pleading for knowledgeable input. Is anyone aware if the FLSA applies to employees that are working outside of the United States (i.e. in another country for a period of time)?
If a person is on a temporary assignment outside of the US, must they be paid 1-1/2X overtime (non-exempt)pay? Also, I heard that for US citizens working 'overseas' the first $70,000 is tax free. Does anyone know of a site where I can easily review this type of information?




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