tax haven

A tax haven is a place where certain taxes are levied at a low rate or not at all. This encourages wealthy individuals and/or firms to establish themselves in areas that would otherwise be overlooked. Different jurisdictions tend to be havens for different types of taxes, and for different categories of people and/or companies.
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Noun
1. a country or independent region where taxes are low
(hypernym) country, state, land

A nation with a moderate level of taxation and/or liberal tax incentives for undertaking specific activities such as exporting or investing.

tax haven
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