List of countries, territories and regions with favourable tax systems:
| American Samoa | American Virgin Islands | Anguila |
| Antigua and Barbuda | Aruba | Ascension |
| Bahamas | Bahrain | Barbados |
| Belize | Bolivia | British Virgin Islands |
| Brunei | Cayman Islands | Channel Islands1 |
| Christmas Island | Cook Islands | Costa Rica |
| Djibouti | Dominica | Falkland Islands |
| French Polynesia | Gambia | Gibraltar |
| Grenada | Guam | Guiana |
| Honduras | Hong Kong | Independente State of Samoa |
| Isle of Man | Jamaica | Jordan |
| Kiribati Island | Kuwait | Labuan |
| Lebanon | Liberia | Liechtenstein |
| Mauritius | Monaco | Montserrat |
| Nauru | Netherland Antilles | Niue Island |
| Norfolk Island | Pacific Islands 2 | Panama |
| Porto Rico | Qatar | Queshm Island |
| Republic of Fiji | Republic of Palau | Republic of Vanuatu |
| Republic of Yemen | Saint Helena | Saint Kitts and Nevis |
| Saint Lucia | Saint Pierre and Miquelon | Saint Vincent and Grenadines |
| San Marino | Seychelles | Solomon Islands |
| Sultanate of Oman | Svalbard (Spitsbergen archipelago and Bear Island) 3 | Swaziland |
| Territory of the Cocos (Kelling) Islands | The Bermudas | The Maldives |
| The Marshall Islands | The Northern Mariana Islands | The Pitcairn Islands |
| Tokelau | Tonga | Trinidad and Tobago |
| Tristan da Cunha | Turks and Caicos Islands | Tuvalu |
| Uruguay | United Arab Emirates |
(1) Includes Alderney, Guernsey, Jersey, Great Stark, Herm, Little Sark, Brechou, Jethou e Lihou.
(2) Remaining Pacific Islands not included in this list.
(3) Spitsbergen Archipelago and Bjornoya Island.
