- Hong Kong
- Sint Maarten
- United Kingdom
St. Maarten consists of a Dutch side, which is part of the Kingdom of the Netherlands, and a French side, Saint Martin. One of the Leeward Islands, the island is east of Puerto Rico and very close to the British island of Anguilla and the French St. Barthelemy (St. Barths).
Aside from specific tasks that are considered to be affairs of the Kingdom (such as defense, foreign affairs and citizenship), St. Maarten has full autonomy, and is an associate member of the European Community. This association helps promote the economic and social development of St. Maarten, and establishes close economic relations between St. Maarten and the European Community as a whole.
St. Maarten has adopted a flexible tax system, so it is possible for companies to opt for a tax exempt status and a transparent status. Tax holidays are also negotiable. Foundations (including private ones) are not taxed if they do not operate an enterprise. However, foundations may opt for a taxable status.
St. Maarten is party to the Tax Regulations for the Kingdom of the Netherlands (Belastingregeling voor het Koninkrijk or BRK). The main purpose of the BRK is to avoid double taxation within the Kingdom. St. Maarten is also party to the treaty between the Kingdom of the Netherlands and the USA, concerning the exchange of data with regard to taxation.