Switzerland is a tiny country with most companies being service companies that cater to foreign customers just like in Singapore. Larger countries cannot functi

Switzerland is a tiny country with most companies being service companies that cater to foreign customers just like in Singapore. Larger countries cannot function on that kind of taxation. The cantons can individually negotiate taxes btw. so there is little need for intricate avoidance schemes. I'd argue Japan is a good example of a larger well functioning country with fair taxation (up to 40% on income above 150k USD).