Small countries "landlords"

include more than a dozen countries located on the islands and in coastal areas at the crossroads of the most important transport routes. This subgroup also includes colonies, for example: Bermuda, the Cayman Islands, the Virgin Islands, Martinique, Guadeloupe, New Caledonia, etc. This subgroup includes the countries  of the “tax haven”, they are also called offshore centers (Antilles, Bahamas, Bermuda, Cayman Islands, Virgin Islands, Barbados, Gency and Jersey, Cyprus, Malta, Madeira, Western Samoa, Singapore, etc.). The most widespread offshore zones are in the countries of the British Commonwealth. Industrial, commercial, banking companies in them are either not subject to taxation at all, or are taxed at clearly low rates.

In offshore zones, at the time of registration of the company as a tax, a single amount (lump sum tax) is paid. Subsequently, annual registration fees of companies, fees for the provision of banking and insurance licenses, licenses for the implementation of trust services are charged. Only minimal accounting is required from offshore companies.

Experts assess the activities of offshore zones very ambiguously. Many agree that offshores are a place for laundering “dirty money” and all sorts of banking scams.

“Hotel countries”, using favorable natural and climatic conditions, attract foreign tourism (Bahamas, Canaries, Singapore, etc.).

Countries of “flag of convenience” for registration and registration of ships (Panama, Liberia, Bahamas, Singapore).