Interestingly, Portugal (13 on the list) would jump to number 1 (with a score of 115) if they factored in the NHR scheme which gives new residents a 10 year tax

Interestingly, Portugal (13 on the list) would jump to number 1 (with a score of 115) if they factored in the NHR scheme which gives new residents a 10 year tax break on foreign source income (though admittedly there are some strings attached to this - more info here: http://info.portaldasfinancas.gov.pt/NR/rdonlyres/D0C80C76-3DA8-4B90-A1E4-FF53BD34EF95/0/IRS_RNH_EN.pdf http://info.portaldasfinancas.gov.pt/NR/rdonlyres/D0C80C76-3...).