It's a two part answer.
#1) Isle of Man. No capital gains tax, and 10% income tax. Incorporate there.
#2) Antigua, Caymans, Dominican Republic, Costa Rica. All lovely places, which don't have a "care and control" clause in their income taxes. IE, you can live there, but not be subject to income or business there despite the only real employees of your company reside there.
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