On a global scale, some countries or regions have become a common choice for corporate tax planning due to their low tax rates, loose regulation or privacy protection policies. The following are some typical jurisdictions, but note: Tax planning must comply with international law and national anti-avoidance rules (such as BEPS, CRS, etc.). It is recommended to operate under the guidance of professional consultants. --- ###**1. Zero/ultra-low corporate income tax area** 1. **Cayman Islands (Cayman Islands)** -**Advantages**: No corporate income tax, capital gains tax, inheritance tax; high degree of privacy protection. -**Purpose**: Holding company, fund, cross-border investment structure. -**Note**: You need to submit an economic substance report (ESR) and prove that you have actual business activities in the local area. 2. **Bermuda (Bermuda)** -**Advantages**: No corporate income tax, value-added tax; international insurance and reinsurance business hub. -**Compliance requirements**: It is necessary to meet the economic substance test. 3. ************** -**Advantages**: Offshore companies are tax-free, and the annual maintenance cost is low; the registration process is simple. -**Restrictions**: It is not possible to operate locally in the Seychelles. 4. **British Virgin Islands (BVI)** -**Advantages**: Zero corporate income tax; widely used in holding and asset protection. -**Changes**: Under pressure from the European Union, corporate information transparency will be implemented from 2023. --- ###**2. Regions with low tax rates and bilateral tax treaties** 1. **Ireland (Ireland)** -**Advantages**: The corporate income tax rate is 12.5%, and the intellectual property (IP) tax system is preferential. -**Purpose**: The European headquarters of technology companies (such as the “dual Irish” architecture of Apple and Google, which has now been restricted). 2. **Singapore (Singapore)** -**Advantages**: The corporate income tax rate is 17%, and the regional headquarters has preferential tax incentives; tax treaties have been signed with many countries. -**Requirements**: Substantial operation is required (such as hiring local employees and actual office work). 3. **Netherlands (Netherlands)** -**Advantages**: Extensive network of tax treaties; exemption system for equity participation (exemption of dividends and capital gains). -**Purpose**: European holding company and intellectual property transit station. 4. **Hong Kong, China (Hong Kong)** -**Advantages**: Territorial taxation system, no taxation on overseas profits; corporate income tax rate is 16.5%. -**Requirements**: It is necessary to prove that the profits originate from outside Hong Kong. --- ###**3. Special tax system areas** 1. **United Arab Emirates (UAE)** -**Advantages**: Companies in the free zone (such as Dubai) enjoy 0% corporate income tax; from 2023, the national corporate tax rate will be 9% (only for profits over 375,000 UAE dirhams). -**Purpose**: A transit station for trade and investment in the Middle East. 2. ** The U.S. State of Delaware (Delaware, USA)** -**Advantages**: The legal environment is flexible and there is no state corporate income tax (but federal taxes still apply). -**Purpose**: U.S. company registration and asset protection. 3. **Malta (Malta)** -**Advantages**: An effective tax rate of 5% is achieved through the tax refund mechanism; EU member states have an extensive network of tax treaties. -**Purpose**: Holding company and intellectual property holding structure. --- ###**4. Risks and changes that need to be vigilant** 1. **International anti-tax avoidance pressure** -**BEPS (base erosion and profit shifting)**: The OECD promotes the world's lowest tax rate (15%), which will be implemented in many countries from 2024. -**EU Black/gray List**: Some tax havens are blacklisted (such as American Samoa) and may face sanctions. 2. **Economic substance requirements** -Cayman, BVI and other places require companies to prove that they have actual business activities (such as office space and employees) in the local area, otherwise they may lose tax incentives. 3. **Difficulty of opening a bank account** -Some offshore companies may have difficulty opening bank accounts due to anti-money laundering reviews. --- ###**Five, summary suggestions** -**Legal compliance is preferred**: To avoid using pure "mailbox companies" to avoid tax, it is necessary to combine business substance. -**Dynamic adjustment**: Global tax rules are changing rapidly, and the effectiveness of the structure needs to be evaluated regularly. -**Professional consultation**: The guidance of a tax lawyer or accountant is essential, especially when cross-border transactions are involved. (Note: This article is for informational reference only and does not constitute tax advice. ）