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system
in which country can i set up a small company so that i pay a lower rate of corporate tax?
user
there are countries out there that are known as tax havens, where they offer companies low or no taxes on earned revenue. i haven't looked into this in over a decade, but recall that countries like the cayman islands, switzerland, ireland, and nauru, to name a few fit that tag. but like bstpierre stated, there's a reason why the ibm's of the world can pull that off easier then us mere mortals. they have the financial clout to make sure they have accountants that dot every i, cross every t, and close every loophole that would give an "in" to the folks at the irs, cra, inland revenue, or who have you.
assistant