+ ~ 10% corp. tax rate (no VAT, gains tax etc.) + the legal system is based on English law + English is the first language + time zone is central to Europe

+ ~ 10% corp. tax rate (no VAT, gains tax etc.) + the legal system is based on English law + English is the first language + time zone is central to Europe + lots of things are allowed such as gambling (hence why online gambling sites are located here often), + Part of EU yet self governing. (well technically an UK Overseas Territory but they are far from listening to anything the UK says). + No exchange control... etc.