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When choosing a tax haven, its location, proximity and accessibility can be a deal breaker. Generally, tax havens close to major financial centres, where you live, or do business will be preferred.   The Cayman Islands, for example, is only 725 km from Miami (Florida) and can be accessed by an 80-minute flight. Delaware, for example, is only 240 km from New York and is only a 22-minute flight away.

In contrast, tax havens located in the middle of the ocean that take two or three flights to get to are less popular. For example, getting to Niue, from Sydney normally takes two days and involves an overnight stop in Auckland.