The United States code gives Puerto Rico its own independent tax-levying authority and as a consequence, Puerto Rico has its own tax laws.
The Pitcairn Islands have no income taxes of any sort (for individuals and companies) but the lack of jobs and isolation deters potential migrants.
A zero-taxation policy of foreign income applies to resident individuals residing in Panama as well as Panamanian companies.
US income tax laws, federal minimum wages, and immigration laws do not apply to Northern Mariana Island residents.
In the 1990s, Nauru became a tax haven and offered passports to foreign nationals for a fee. Personal taxes are payable in Nauru.
Tangier Exportation Free Zone provides a tax-free environment for foreign and multinational companies keen to avoid paying corporate tax.
Foreigners who become a resident of Malta under the unique residence scheme are only taxed on their income derived from Malta.
Macau is an offshore financial centre, a tax haven, and a free port with no foreign exchange controls. Tax is imposed on the worldwide income earned by Macau-registered entities.
Since January 2013, significant modifications have been made to Latvia's tax system to make it more competitive and attract foreign investment.
The Kuwait income tax law does not impose personal taxes on income earned by individuals irrespective of nationality.