Singapore

Singapore taxes a resident individual on Singapore-source income at up to 24%, but foreign-sourced income received by an individual is generally exempt, and there is no capital gains tax, no tax on dividends and no estate duty. It is a first-class base for a founder who will genuinely live and run things there. The catch is getting in and staying in: residence is tied to an Employment Pass or ONE Pass, or to the Global Investor Programme at S$10 million and up, and the cost of living and property (60% extra stamp duty for foreign buyers) is among the highest anywhere.