In the globalized economic environment, some countries and regions have provided legal low-tax or tax-exempt policies to attract international capital, allowing companies to optimize their tax structure by setting up local companies. However, these practices must strictly comply with the laws of relevant countries and regions, and comply with international tax compliance requirements. The following are some common areas where companies are established, but the specific situation may vary due to changes in policies and laws.： 1. **Cayman Islands**: Provides a policy of exempting corporate income tax, capital gains tax and dividend tax, usually used for investment funds and holding companies. 2. **British Virgin Islands (BVI)**: International business companies (IBC) enjoy tax exemption here, which is applicable to asset management and investment holding. 3. **Bermuda**: There is no corporate income tax and dividend tax, and it is commonly used in insurance and reinsurance business. 4. ****: International business companies (IBC) can enjoy tax exemptions, which are applicable to international trade and investment. 5. **Mauritius**: Through double taxation agreements signed with multiple countries, tax incentives are provided to companies, which are commonly used for investment in Africa and India. 6. **Ireland**: A lower corporate tax rate (12.5%), which is widely used in tax planning for European business. 7. **Singapore**: Lower corporate tax (up to 17%) and tax exemption for specific income, suitable for Asian market operations. 8. **Hong Kong**: The tax rate is low (corporate income tax 16.5%), there is no value-added tax or sales tax, and only profits originating in Hong Kong are taxed. 9. **Switzerland**: Certain cantons provide preferential tax rates, which are applicable to the holding company and the headquarters economy. 10. **Netherlands**: Extensive tax treaties and preferential policies, suitable for companies doing business in Europe. **Important note**： -Be sure to consult a professional tax consultant or lawyer before setting up a company to ensure compliance with international tax compliance requirements. -Avoid using shell companies for illegal tax avoidance or evasion, which may involve legal risks. -Tax policies of various countries may be adjusted at any time, so you need to pay attention to the latest developments. Under any circumstances, an enterprise should comply with the laws of the country and region in which it is located, fulfill its tax obligations, and avoid legal or financial risks due to non-compliance operations. Tax planning should be carried out within a legal and transparent framework.