New Zealand: http://www.doingbusiness.org/rankings http://www.doingbusiness.org/rankings, well actually Singapore because the corporate tax rate is lower (both

New Zealand: http://www.doingbusiness.org/rankings http://www.doingbusiness.org/rankings, well actually Singapore because the corporate tax rate is lower (both countries have a corporate tax rate lower than the US). But seriously if you're based in the US and all of your employees are based in the US then pay tax in the US. The US government doesn't look kindly on tax shells and unless you've got a lot of money to spend on accountants and lawyers you're going to struggle. The US is the only country in the world that forces their citizens to pay tax on income earned (and taxed) while living overseas, so if you were thinking of relocating to a tax haven you'd end up paying more tax once your income reached a certain threshold. And it's only going to get tougher with the new administration. Just pay your taxes, and take joy in the fact that you're contributing to the society that you live in.