Web Listing 5: Query Implementing EXCEPT ALL
WITH EXCEPT_ALL AS
(
  SELECT Country, Region, City,
    ROW_NUMBER() OVER(PARTITION BY Country, Region, City
                      ORDER BY (SELECT 0)) AS RowNum
  FROM dbo.Customers

  EXCEPT

  SELECT Country, Region, City,
    ROW_NUMBER() OVER(PARTITION BY Country, Region, City
                      ORDER BY (SELECT 0)) AS RowNum
  FROM dbo.Employees
)
SELECT Country, Region, City
FROM EXCEPT_ALL;