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Less known facts :The two cities with the most diplomats in the world are Washinton DC and Brussels (Belgium), which is really strange for such a little cityThe second most cosmopolitan city is in the world is Brussels in Belgium. The population here is 62% foreign born. The city has appealed to several multinational corporations which bring international employees with them. Dubai is of course the most cosmopolitan city in the world. The Most Cosmopolitan Cities in the WorldA lot of people think it always rains in Belgium, but official statistics show that it only rains 7% of the time.The first worlwide oral contraceptive pill (without side effects) was invented by a Belgian : Ferdinand Peeters Nand Peeters - WikipediaBelgium hosts the world’s largest sand sculpture festivalIn 1860 Étienne Lenoir used an electric spark plug in his gas engine, the first internal combustion piston engine. Lenoir is generally credited with the invention of the spark plug. 38 years later, Nikola Tesla files a US patent for a spark plug (in U.S. Patent 609,250 for an ignition timing system, 1898) Yeah…38 years later ! Tesla was pretty slow :)Neoprene by Reverend Julius Aloysius (Arthur) Nieuwland in 1920. Julius Nieuwland - WikipediaThe Belgian army is the only army from a country outside Commonwealth that is allowed to parade in uniform and carrying arms in UK. The parade at the Cenotaph near Whitehall is an annual tradition that goes back tot 1934. It takes place the Saturday before the Belgian national day on 21 July. The Belgian soldiers are allowed to march through the London streets wearing their arms, a privilege that was granted in 1934, the year when King Albert I died in a climbing accident in Marche-les-Dames. Albert I of the Belgians had gained popularity for assisting his troops and boosting their morale in the trenches during the First World War, an effort that earned him the nickname 'king-soldier'. After his unexpected death, which sent a shock wave through the country, Britain's King George V seized the opportunity to honour his relative, allowing an annual parade in the streets of London and granting the Belgian military the special privilege of wearing arms. Belgium is the only non-Commonwealth country to have this honour.The Belgian driving licence is the only foreign licence to be recognized by China. It does not allow to drive in China but it allows to get a Chinese driving licence through a simplified process. Based on the bilateral agreement, a Belgian driver’s license category B can be exchanged for a Chinese driver’s license category C. For more information click here: Beijing (NL - FR) - Shanghai (NL - FR) - Guangzhou (NL - FR).The highest point in Belgium (694m) is lower than the Burj Khalifa tower (828m).The first “plastic” : Bakelite The invention of Bakelite marks the beginning of the age of plastics Bakelite was the first plastic invented that retained its shape after being heated. Radios, telephones and electrical insulators were made of Bakelite because of its excellent electrical insulation and heat-resistance. Soon its applications spread to most branches of industryAlthough Belgium is considered a flat, grey and industrialized country, the biggest Fair on Agriculture and Forests in Europe is hosted in the village of Libramont (Belgium)Étienne Lenoir (see “Spark Plug above), also gets the credit for producing the first working internal combustion engine. He then converted it to a steam engine in 1859. At the time, it was capable of producing 1 horsepower and was rather inefficient. But since then, manufacturers have continuously redefined the basic design, creating the countless generations and billions of engines that have been built since. Étienne Lenoir - WikipediaAsphalt : Edward J. de Smedt invented modern road asphalt in 1870 at Columbia University in New York City after emigrating from Belgium. He patented it (U.S. Nos. 103,581; -2) and called it "sheet asphalt pavement" but it became known as French asphalt pavement.Belgium was the first country in the world to legalise euthanasia in 2002, a few months after the Netherlands decriminalised it.Belgium is the country with the most castles per square mile worldwide (no kidding! look it up) EDIT : If you consider Wales to be a “country”, Belgium comes in second place.“Fallen Astronaut” by the Belgian artist Paul Van Hoeydonck is the only piece of art on the Moon.The Atomium was planned as a 6-month installation. 63 years later, we still didn’t uninstall it . The Atomium was built for the 1958 World's Fair. It stands 102 metres tall and features nine spheres representing an elementary iron crystal magnified 165 billion times. Make sure you make it all the way up top, where you can enjoy a 360° view of the capital.JPEG Yes, thanks to Belgian physicist and mathematician Baroness Ingrid Daubechies, today we can save thousands of images without blocking tons of hard disk space. Daubechies’ ground-breaking creation of mathematical formulas, known as Daubechies Wavelets, led to the creation of the JPEG2000 standard for image compression. Today Daubechies Wavelets are one of the most common types used in applications, and without them we might not have digital cameras or fast scanning of fingerprints. Interestingly, Daubechies never patented her invention.The Big Bang theory originated in Belgium : It was a Belgian priest and physicist (apparently not a contradiction in terms) Georges Lemaitre, who first came up with what is now called the Big Bang theory of the origin of the universe in 1927. The theory is often attributed to Edwin Hubble, although records show Lemaitre published a similar theory two years before Hubble. (Fun fact : the actor who plays Leonard in the series “The Big Bang Theory” is born in Belgium Johnny Galecki - Wikipedia)The V sign was invented by Victor de Laveleye (Victor de Laveleye - Wikipedia) The V sign means victory in French(victoire) and freedom in Dutch(vrijheid). On january 14 1941, Victor was presenting a radio show on BBC for the Belgian people and suggested to use the V sign for the resistance (Verzet in Dutch). After a few weeks, the V signs started appearing on houses and buildings from North France to South Netherlands. In july 1941, Churchill made the V sign as a secret sign to show support for the resistance. (That was also the day the Germans realized that the painted V signs had something to do with the resistance and intensified their search for resistance members). Thank you Nicole Hagan for the information !You love the saxophone ? thank you Belgium ! Adolphe Sax - WikipediaThe first International Soccer Game was in Brussels (May 1st, 1904) Some years before, Scotland and England also played an ‘international’ game, but since they are not separate countries, I ignored this fact. Twenty days later in Paris, Belgium and France would found the international association football federation FIFA together with five other Western European football associationsThe biggest sales of chocolate worldwide, is in Brussels AirportThere is a 3 km pipeline running from a brewery in the center of Bruges to transport beer to a bottling plant. This brewery, Halve Maan has been a family business in the historical center for five centuries. Because production has grown so much, too many trucks had to drive in the narrow streets of the old city center. One solution could have been to move the brewery out of the center, but in Belgium we don’t take our beer tradition lightly. So they built a 3 km pipeline instead.The first newspapers in the world were printed in the same year (1605) in Strassbourg and Antwerp (Belgium)In 1759 Joseph Merlin skated into a ballroom playing a violin. Unfortunately he had not thought of a way to stop and so crashed into the large ballroom mirrors and broke his violin. His introduction of the roller skate was a success however as the first pair of roller skates were sold in Belgium in 1760. Roller Skates !Imodium If you’ve ever experienced an upset stomach, you may be familiar with the drug Imodium. Thanks to Belgian doctor Paul Janssen. Imodium was first synthesised in his company Jannsen Pharmaceutica in 1969. The fast-acting medicine is used to decrease the frequency of symptoms for patients suffering gastroenteritis and bowel issues, and has been listed on the World Health Organisation’s (WHO) list of essential medicines.The first railroad in continental Europe was in Belgium (Brussels - Mechelen) 1835Body Mass Index Yes, despite their proclivity for creating indulging treats such as speculoos spread and pralines, Belgians are also the ones responsible for the Body Mass Index. It was mathematician Adolphe Quetelet - Wikipedia who designed the easiest way to calculate whether your adult body weight is more or less where it should be: weight in kilograms divided by the square of height in meters. Any result between 18.5 and 25 should indicate a ‘healthy’ BMI.Neanderthal skulls were first discovered in the Belgian village of Engis ( a suburb of Liege), in 1829, although the name comes from the Neander Valley in Germany (the site of a later find in 1856).The music cassette tape was invented by the Belgian division of Philips.“Peter Pan” is burried in Belgium. (the author James Barrie based the character on his adopted son, George Llewelyn Davies, who died in the trenches of WW1 in Flanders and was burried in Belgium)The Law Courts of Brussels is the largest court of justice in the world. More than 3000 houses had to be torn down for the construction. (160 by 150 meters). It has a built land area of 26,000 m² at ground level, which makes it bigger than the Saint Peter’s Basilica in Rome (21,000 m²).The uranium needed for the US nuclear bomb on Hiroshima… came from Belgium. (from the Congo Colony that was still part of Belgium back then )A Dog of Flanders is an 1872 novel by English author Marie Louise de la Ramée published with her pseudonym "Ouida". It is about a Flemish boy named Nello and his dog, Patrasche and is set in Antwerp. In Japan, Korea and the Philippines, the novel has been an extremely popular children's classic for decades and has been adapted into several Japanese films and anime. In Belgium, the story is almost unknown. There is a small statue of Nello and Patrasche at the Kapelstraat in the Antwerp suburb of Hoboken, and a commemorative plaque in front of the Antwerp Cathedral donated by Toyota that was later replaced by a marble statue of the two characters covered by a cobblestone blanket, created by the artist Batist Vermeulen. (thank you Kurt VdB)The world’s first recorded (radio) lottery took place in Belgium. It was held to raise money for the poor. The lottery game itself is of course older : Chinese Han Dynasty between 205 and 187 BC.Baarle is a village whose territory is divided into a patchwork of Belgian and Dutch territories. The Belgian parts of the village are called Baarle-Hertog and the Dutch elements are called Baarle-Nassau. The Belgian part includes 16 exclaves within Dutch territory. The exclaves, in turn, surround seven Dutch areas.The five Olympic rings (logo) of the Olympic games were invented just before WWI began in 1914, and they were introduced during the Antwerp Olympic Games after WW1 (on a white flag in the stadium) in 1920. (Thank you Koen Goderis)The biggest Freemasonery Temple : Brussels (Detroit has the biggest in usable space, since it’s higher)Most comic artists per square mile : Belgium (yes, more than Japan!)The word “spa” (wellness) comes from the Belgian city Spa, where they already had wellness centers more than 1000 years agoBiggest Electronic Festival in the world : Tomorrowland (the festival takes place in a town called “Boom”)The Belgian flag is ‘unconstitutional’ by law Today’s Belgian tricolour flag of black, yellow and red contradicts the Belgian Constitution that states the ‘Belgian Nation adopts red, yellow and black for its colours’. The original Belgian flag did indeed go through a few shuffles after the Belgian revolution of 1830, starting out as red over yellow over black, with horizontal lines rather than today’s vertical ones, but later was rotated with a changed colour order for various reasons (one including to distance itself from the horizontal Dutch flag and align more with the vertical French one). What didn’t happen, however, was an update of the draft Constitution, leading to almost two centuries of a constitution contradictionCooking books top book bestsellers lists for years. Belgians love to cook. And to eat.Belgium has three official languages and none of them is called Belgian. People speak Dutch, French, and German in different parts of the country.Cricket : When thinking of cricket, lush green lawns with Brits in crisp white outfits usually comes to mind; however, a recent academic study shows that the English pastime probably was invented across the pond. After discovering a 1533 poem by John Skelton in which Flemish (Belgian) immigrants are called ‘kings of crekettes,’ many experts now believe that weavers brought the game over with them as they settled in Britain and played it in the fields next to the ones where their sheep stood grazing.1700 beers and counting…Every single Belgian beer has its own special glass ! If you want to taste them, go to Café Délirium in Brussels…they have almost 1700 in stock…with the glass that goes with that beer of course !Audrey Hepburn was born in Brussels (yep!)Robert Cailliau, co-inventor of the World Wide Web (with Tim Berners-Lee), is a Belgian… Thanks to him, you can use Quora :)The “Communist Manifesto” by Karl Marx was written in Brussels (mostly in the reastaurant “Le Cygne” located at the Grand-Place)Victor Hugo also lived in Brussels and wrote Le Misérables in 1861. (Thank you Fred Yung). Alexandre Dumas, who was a friend of Victor Hugo, also lived in Brussels, but it is not known where he wrote his masterpiece The Three MusketeersUntil the 1970’s, children drank light beer with their food (“Tafelbier”). Later, this was replaced by soft drinks… and now we also have obese kids.Duffel Bag (or Duffle bag) The name comes from Duffel,a town in Flanders, Belgium, where the thick duffel cloth was invented. The bag originated in the 17th century (starting around 1670). (info Wikipedia and The Ultimate Guide to the World's Best Duffel Bags - Carryology - Exploring better ways to carry) And yes : Duffel Coat also comes from there :) (Thank you David Sanders)Aside from Spain, Belgium is the only country in the world to have two living kings. Current King Philippe’s father Albert continues carrying the title “king” after his abdication.Albert Einstein, lived in Belgium on and off between 1902 and 1933. His last trip to Belgium was of the most significance. In 1933, Adolph Hitler was elected German Chancellor. While the Jews suffered from the first discriminatory measures, Albert Einstein, who was living in California, decided not to come back to Germany. He headed to Belgium, and stayed in Knokke for six months with his wife, before going back to the USA indefinitely.The Belgian coastal tram is the longest tram line in the world, being 68 km long. It opened in 1885 and operates between De Panne and Knokke-Heist, which is from the French border to the Dutch border.80% of billiard players in the world use the Aramith pool balls made in Belgium Saluc - Aramith billiard ballsThe first stock exchange building in the world was built in Bruges. Since it was local it didn’t last long and the Amsterdam Stock Exchange took over.New York City was founded by the Belgian Pierre Minuit (1589-1638). He bought the island of Manhattan in 1626 from its original inhabitants. Peter Minuit - WikipediaThe Queens of Belgium (Belgium has 2), Italy, Spain, the Grand Duchess of Luxembourg, and the Princess of Monaco are the only women permitted to wear white when visiting the pope. (il privilegio del bianco). (Thank you Gert Van Camp)I can go on and on … and I’ll edit this post every time I find a new fact :)Thanks to comments, I’m able to correct and add facts (after verification of course). So, it’s kind of a group effort :)

After Saruman was evicted from Orthanc, the Ents took over the care of the Vale of Isen, which would have been meticulously planted and tended until it was a showcase of studied, careless nature. This was especially appropriate in light of the mess the previous tenant left. (Somebody should really have asked that robed guy for references. I swear, he is NOT getting his damage deposit back.)The snow-fed river Isen would have been led down a succession of shallow falls and pools, shaded by trees planted and tended by the Ents. Bears and the odd Beorning would have fished for cold-water trout and, one hopes eventually, salmon moving upstream from Belegaer, the great Western Sea. Art by Luciano Torsi.As for the tower of Orthanc itself, the keys were given to Aragorn and the tower, built by the Dúnedain near the end of the Second Age, reverted to the custody of Gondor.Tolkien’s literary conceit was that his stories took place in the same world as our own, simply in the time of legends, as it were, that preceded our recorded history.I like to read his stories in this light, and try to bring them forward into our own age, as one might do with the Icelandic Eddas and other works of myth and legend that Tolkien himself used to inspire his own works.We know there is no Orthanc today and it seems reasonable to conclude that at some point, it ceased to exist. Did it collapse in a seismic event?This certainly wouldn’t happen in Middle-earth as we know it, not without some great triggering event.Tolkien’s world is curiously static, with no apparent geological processes including earthquakes and plate tectonic movement. There are volcanoes, but they are static as well, dynamic yet changeless, like Himalayan pink salt lamps gleaming ruddily in a store display behind a wall of glass.Like the incomparable eggs of the House of Fabergé, Tolkien’s world sits imperishably behind the constancy of his vision. When would its cities, towers, and perfect languages enter the cycles of change characteristic of a living world?The implication in LOTR is that, with the departure of a great majority of the Elves over the sea into a final sunset, magic also departed, and the world began its reluctant slide into the cold grey light of the overcast morning of Men.Considering the healthy state of non-Christian religions, including magical ones, as well as the vigourous and growing practice of neopagan magic across the Western World, I consider this report of the death of magic… exaggerated.Whatever departed with the Elves, it wasn’t magic. I would simply call it…Constancy.Constancy, in this application, refers to a supernatural curb imposed on some kinds of change. This effect may be explained, I hope reasonably, as an unintentional “manifestation of intent” by the Elves, to whom constancy was the most desired state of existence.It was, in other words, accidental magic.I would explain this effect as a consequence of the fact that Elves exist as both material and energy beings. Magic is, after all, the manifestation in the material world of intentions made in the energy world - at least, this is the prevailing model in Western Traditional Witchcraft. Thus, magical folk are referred to as those who “walk between worlds”.Elves, and incarnate Maia like Gandalf, exist as a matter of course in this dual state. Should they perform actions that cross the intervening boundary, mortals refer to those actions as “magic”. But to the Elves, they’re more like a personal technology, or the use of a particularly sophisticated skill (like brain surgery, ice skating without falling down, or posting on Quora, which is a little of both. Ow.)Now, let’s wander back to Orthanc, still unscathed by the decay that is, for now, being held at bay.The tower of Orthanc was almost certainly built with the help of supernatural power, since it was proof even against magic. Of the tower’s provenance and engineering, the Wiki has this to say:The tower was constructed out of four piers of stone and then hardened by an unknown process. No weaponry or magic that existed on Arda was known to be able to harm it. Until the Ents that besieged Isengard during the War of the Ring managed to inflict slight damage on the tower, but their efforts ultimately proved to be futile. When Grima Wormtongue later threw the palantir of Orthanc from a high window, it fell on the stairs, causing the rail to snap and part of the staircase to break.The only entrance to the tower was reached by a stair of twenty-seven steps, the door could only be opened with the Keys of Orthanc. Above the door there was a balcony, and many tall windows higher up.The exact date of construction of Orthanc and establishment of Isengard is unknown; however it must have been built between SA 3320, the time of the establishment of Arnor and Gondor, and SA 3430, when the Last Alliance of Elves and Men was formed. Within the fortified walls of the tower was placed one of the Palantíri, the Stone of Orthanc. Thus, Orthanc was now known as one of the seven towers of the Dúnedain, housing the seventh seeing stone brought back from Númenor by Elendil.It’s significant, I think, that the only readily observable damage Orthanc ever suffered came from the palantir. This esoteric sphere, probably fashioned by the creator of the Silmarils themselves, the great Feanor, was from Valinor, and itself partook of the dual nature of the Elves; that is, it existed both in this world, and the world of spirit and metaphysical energy.The palantiri must have looked very much like spheres of quartz, beautiful and magical in equal measure. As magical artifacts, Tolkien borrowed the crystal ball used in divination, less commonly in healing and feng shui, and assigned it the singular property of communication. The metaphor is aided by the ubiquity, in Tolkien’s day, of quartz crystal radios. What I want to know is, how did you know someone was calling? Did it blink? Or did they have to shout “Hey you! Answer the palantir!” and hope you heard?The cracking of the rail and staircase seems to weaken the claim that “no weaponry or magic that existed on Arda was known to be able to harm it.” Surely these structures were considered part of the Tower, since without them and the key, no one - at least, no one without their own Eagle - was ever going to get in?We know from Tolkien’s letters that the Elves regarded change as a bad thing and desired to hold it in abeyance. For them, it was a synonym for decay. The primary designed effect of their Rings was, therefore, to suspend the decay imposed by time; or viewed an alternate way, to maintain a localised constancy.The effects were obvious in Rivendell and Lothlorien, thanks to the Elven Rings of Power Vilya and Nenya, and their respective Ring-bearers, Elrond and Galadriel. They were, however, observable to a lesser degree across all Middle-earth, in the way that clothing, weaponry, architecture, and even language went thousands of years without significant change.The Tower of Orthanc had stood for three thousand years at the time of the War of the Ring. It probably endured for no more than a couple hundred years after the fall of Sauron, because its immunity from weather, earthquakes, and the odd Mongol horde would have ended with the departure of the Elves, at least that great majority of Elves who didn’t fancy remaining on the side of the Atlantic with Evil. What a shame Evil didn’t get their own damn boats, and have the courtesy to leave Middle-earth so the Elves could have stayed.In our ongoing Ages of Men, however (or, today, we should probably call them the “Ages of People”), languages rise and fall, or differentiate into a dozen child-languages across continents, within what once would have been the time required for a single Elf to get his driving licence.“Dad, dude, I’ll be 650 in a week, will you PLEASE make an appointment with the licence bureau so I can get my learner’s? What do you mean, ‘time for the talk’? WHAT talk??”And a 500-foot tall tower of stone, however cunningly wrought, would be no match in the long term for the slightly acidic chemistry of rain, the slight but steady tattoo of torsional loads applied intermittently by wind loading, and the not-so-slight seismic tremors of a planet finally allowed to come alive.Isengard would have endured in the Fourth Age as a monument to a departed time, and would have retained its identity as long as Gondor and Rohan retained theirs.But that was 4,000 years before the founding of the Roman Empire. Tempus fugit.Considering the vast changes across the political and ethnic landscapes of Asia, Europe, and the other continents over the span of history, and the lack of a “Gondor” and a “Rohan” in the United Nations today, these two kingdoms of Men must have been swept away, their peoples and cultures merged into the fabric of Europe; and a succession of human constructs, equally temporary, have risen and fallen in their places.And did you know, the map even looks different now? ButThe knowledge of creatures of folklore live on in every human culture, so it would be a bit impolite to conclude that anything not Man quickly faded and died once Tolkien’s Age of Men got underway. Orthanc is nowhere to be found but the same cannot be said for gods, angels, fairies, pixies, elves, gnomes, dwarves, kelpies, leprechauns, manitou, house-hobs, and all the other folkloric peoples whom many of us would say are both real and active in our lives.We know the map changed, and without a worldwide catastrophe. I attribute that seeming miracle to a final act of the Valar which, for convenience, I call the Glamour of Melian. This act would have been the weaving of a worldwide “glamour,” or spell of appearances, by Melian, finest spell-singer of Ea, and given permanent provenance through the mass choir of the Valar.The spell would have protected the non-human races and creatures of Middle-earth by removing them and all their works beyond the sight and touch of humans.*There must have been such a spell, because our species knows about Elves, Dwarves, fairies, pixies, gnomes, and a thousand other races that are rarely seen, and only on the rare occasion one of them is permitted. And so we occupy the same space, but with no conscious interaction between two separate existences.And the mind-bending scale of the Glamour’s alteration would, as a non-trivial side effect, have made the world map appear as it is now.Where is Isengard now? It lives on in every garden valley watered by a river that arises in highland springs and quickening streams.And its gardeners, the Ents, live on as well, both in the trees that overarch the banks and give evidence of the loving work of Yavanna, mother of Nature; and in their own right, somewhere behind the veil imposed by Melian, in the vast forests that cover our Middle-earth, east of the Sea of Rhun, in lands where we humans may now walk only in our imaginations.FOOTNOTE*As an engineer, I admit I like things to fit together sensibly. For context, please let me explain where the Glamour of Melian would fall in Tolkien’s concept of Ages.The Professor remarked late in the 20th Century that it was then the Sixth or Seventh Age, and approximately 6,000 years after the events of the Lord of the Rings.He also said he rather expected Ages to be shorter than they were in the past (the Second and Third Ages were each about 3,000 years long.)I therefore envisiona 2,000-year Fourth Age ending with the Glamour of Melian,A 2,000-year Fifth Age, ending with the birth or death and resurrection of Jesus Christ (roughly 0–33 CE), andA 2,000-year Sixth Age taking us up to the end of the 20th Century - a time crowded with epochal events. Welcome, my dear, to the Seventh Age.

Living in the world’s lowest income tax countriesThey say there’s only two certainties in life: death and taxes. This may be true for spreadsheet dictators with an unhealthy addiction to spray-on suit pants, but when it comes to the world's lowest income tax countries, a finer quality of life can exist.The truth is that no one wants to watch huge chunks of their income being confiscated by the tax man. This is what makes the idea of uprooting and re-establishing life on an exotic island with a few coconut trees and zero income tax so darned appealing.Sun, sand, sangria and a full pay packet with no tax sounds like the fast road to retirement, right? We explore some of the countries that have little to no income tax alongside their liveability rating – not all countries with zero or very low income tax offer an idyllic life.How countries with zero income tax surviveThe answer to how the world’s lowest income tax countries work isn’t rocket science; it all comes down to alternative sources of revenue.Accomplish that to a high degree, whether it’s in tourism, oil production or mining, and you’ll have revenue that can offset the need to tax residents.Alaska generates 90% of its revenue from its oil and gas industry and boasts a 0% income tax rate. Oil-rich countries like Oman and Qatar are also in the same boat.Countries like the Bahamas or the Maldives meanwhile generate enough revenue from tourism to fund a government without the need for an income tax on residents.United Arab EmiratesIncome tax: 0%Price of a can of Coke: US$0.83Liveability: There are plenty of oil-rich countries littered throughout the Middle East that don’t impose an income tax on residents but the United Arab Emirates is generally considered one of the most popular due to its stable government, educational facilities and robust economy. In terms of general liveability, the UAE offers one of the most multicultural communities in the region. As a result of this there are plenty of dining and entertainment options to choose from alongside a strong English-speaking community. Those thinking about making the UAE a tax-free home will need to make some lifestyle considerations though – there are strict rules to abide by.● Non-Muslim residents need to obtain a liquor licence to consume alcohol at home and in licenced venues only● Women are required to dress modestly in public – no visible underwear is allowed and swimwear should only be worn at beaches or pools● Cross dressing is illegal● Kissing or showing public displays of affection is frowned upon● Sex outside of marriage is illegal – this includes sharing a hotel room with someone of the opposite sex who you aren’t married or related to● Homosexual sex is illegal and same-sex marriage is not recognised● The UAE is a relatively tolerant society which respects one’s private life so long as it doesn’t attract public attention or offend othersWestern SaharaTax rate: 0%Price of a can of Coke: N/A – can be smuggled from Morocco for US$0.30 – US$0.70Liveability: A tax-free country isn’t all about luxury hotels, hammocks and beaches. Western Sahara is a disputed territory of north-western Africa just neighbouring Morocco and Algeria. The region has been subjected to war and occupation for more than 40 years meaning Sahrawis have been forced into refugee camps whilst conflict simmers on. Such is the dire situation that Morocco has sealed off the occupied region with a towering sand wall spanning just over 2,700km across the desert, flanked by the world’s longest minefield. This is proof of when being one of the lowest income tax countries isn't a good thing.● Western Sahara’s tax-free status is a product of its territorial dispute● It has no sufficient tourist hub and few natural resources● It’s not a warzone but its unstable legal system subsequently makes liveability and investment unsustainableBermudaTax rate: 0%Price of a can of Coke: US$3.45Liveability: Oracle Team USA, the world’s richest racing yacht team backed by billionaire businessman Larry Ellison is based out of Bermuda, so that should give you some indication of this Caribbean destination’s immense wealth. Bermuda is as luxurious and idyllic as it comes when you talk about tax-free havens. The downside? The cost of living is astronomical due to its relative isolation from the United States’ eastern coastline. Those who work in Bermuda tend to experience a luxurious lifestyle supported by high paying jobs but again, this is at the detriment of the high living costs – nearly four times that of the US and triple that of the UK or Canada.● Bermuda is highly developed compared to other Caribbean islands● Facilities include excellent road access, public transport and high-end restaurants● Amazing expat community● A survey from HSBC Bank International rated Bermuda as the second most friendly country in the world behind Canada● Food and dining is expensive● No income tax but there may be indirect taxes● Pink sand, white sand, crystal blue waters and a cruisy lifestyle is the backbone of this British island territory● There’s a big financial sector in the country to support workersSomaliaTax rate: 0%Price of a can of Coke: $US0.61Liveability: Somalia is a prime example of a tax haven that dispels the usual myth of living a lavish lifestyle by the beach. The region is arguably one of the least liveable countries in the world thanks to decades of civil war, crime, murders, kidnappings and general unrest. The government has thus far failed to contain these issues and it’s the reason why there is no income tax – it’s considered a failed state, which has nothing to do with revenue from tourism or foreign investment.● Hargeisa (pictured) is the capital of Somaliland and is considered one of the safest places in the country with a population of 760,000● Locals are extremely friendly and welcoming but there is still the isolated incident of threats of violence against foreigners● Roads are basic with no traffic lights, street signs or streetlights● Men can’t wear shorts or sleeveless shirts; women must wear long dresses or skirts● Tourist attractions are minimal in Hargeisa besides a town market and camel market● There is no alcohol in Hargeisa; men instead drink tea, coffee or fruit juiceThe BahamasIncome tax: 0%Price of a can of Coke: US$1.66Liveability: With Instagrammable swimming pigs and scenic pulling power such as this, it’s little wonder that the Bahamas doesn’t need to impose an income tax on residents looking to set up life amongst turquoise waters and white sands. Located off the coast between Miami and Cuba, The Bahamas is one of the richest countries in the Americas after the U.S and Canada. It earns this rank thanks to its robust economy bolstered by tourism and offshore finance. Things to note about the Bahamas:● You’ll just need a fair bit of money to set up residence● Temporary residency is granted with a US$1,000 fee by the immigration office, which can be renewed yearly● You’ll need to make an investment in property to the sum of US$250,000 if you plan on staying long-term or acquiring permanent residencyMonacoTax rate: 0%Price of a can of Coke: US$5.15Liveability: As the poster child for tax havens it doesn’t get any more glamorous than Monaco for wealthy expats. The perennial playground for ultra-high-net-worth individuals is also one of the world’s most beautiful with dedicated marinas wrapping around natural cliff faces, and mansions and luxury hotels bordered by a sea of superyachts.● Monaco became one of the earliest countries to abolish income tax in 1869● Liveability score is naturally high but you’ll need to earn serious money to sustain the lifestyle● Monaco is still one of the easiest tax-free countries to become a citizen in● Monaco banks require a minimum deposit between 500,000 to 1,000,000 euros to establish a citizenship application● Home to one of the world’s lowest crime rates● There are no restrictions on foreigners opening bank accounts or buying property in Monaco● During the Monaco Grand Prix, visitors can expect to pay peak rental fees of over US$10,000 a night at apartmentsAndorraTax rate: 10%Price of a can of Coke: US$2.03Liveability: There are plenty of tax havens that show off the finest in waterfront living, but for those who prefer snow to sun there is Andorra, a quaint little country located in the Pyrenees mountains, sandwiched on the border of France and Spain. Whilst not a completely tax-free haven – individuals making over 40,000 euros a year need to pay 10% tax – it does have a negligible capped tax rate. This means less time dodging the tax man and more time for hitting the ski slopes. If skiing isn’t your thing, the community is known for being quiet and easygoing. The official language is Catalan but locals also commonly speak Spanish, Portuguese and French.● Andorra is considered one of the world’s safest countries with a population of 20,000● The main city of La Vella saw just one armed robbery in 2015● A value-added tax (VAT) means Europeans will regularly drive through for day trips to purchase cigarettes, liquor, clothes or electronics● Obtaining citizenship in Andorra requires an extensive amount of time – over 10 years on averageBelizeTax rate: 25%Price of a can of Coke: US$1.00Liveability: If Bermuda or the Bahamas is out of your budget then Belize may be the tropical playground to call home. At roughly two-thirds the cost of living of the aforementioned B-locales, Belize is one of the cheaper Caribbean resorts to be considered a tax haven. For starters, the taxes are low. Income tax is capped at 25% for individuals and companies with the first US$10,000 exempt. There are also no capital gains taxes and property taxes are assessed at 1-1.5% of the land. Dividends from a Belize International Business Corporation – that is any offshore corporation that doesn’t include income from the US – are exempt from tax. There’s also zero tax on inheritance.● Goods can be brought into Belize tax-free – this includes planes, boats and cars● Residents only need to spend a month of a year in Belize● It’s only a two-hour flight from Belize to the US● The temperature rarely falls below 21°C● Belize is the only official English-speaking language in Central America● Revered for its relaxed and unpretentious summer atmosphere● Ecologically stunning with the world’s second largest barrier reef along with the famous Blue Hole site amongst other natural environments● The port city of Belize City is a dangerous place to avoid. It’s reportedly dirty, dodgy and rife with scammers, drug activity and crimeBruneiTax rate: 0%Price of a can of Coke: US$0.81It may look good on paper with an income tax of 0%, but Brunei isn’t exactly the most liveable nation in the world. Beneath the opulent Jame’Asr Hassanil Bolkiah mosque complete with 29 golden domes, and the capital’s gaudy Istana Nurul palace, home of Brunei’s ruling Sultan, is a nation that bypasses income tax through its immense oil wealth. Beyond that it’s not the most welcoming place for foreigners and the government is a borderline dictatorship.● Brunei follows strict Sharia law that bans the sale of alcohol● Non-Muslims over 17 years old have a duty-free allowance of two litres of liquor or 12 cans of beer brought into the country every 48 hours● Foreigners can only drink alcohol in hotel rooms or private residences● Sex with a person who you aren’t married to is illegal● Homosexuality is illegal in Brunei● Speaking negatively of the Sultan or Prince is illegal● Overstaying your Visa can incur strict penalties such as a fine, short prison sentence or caning● Celebrating Christmas is a grey area – Christians can attend church in private but need to inform authorities as the Sultan believes any greater celebration could undermine Islam in the nationCayman IslandsTax rate: 0%Price of a can of Coke: US$2.54When most people think of tax havens the Cayman Islands often sits at the top of that list for both big businesses and individuals alike. The British Overseas Territory which is situated off the coasts of Cuba and Jamaica boasts zero corporate tax and zero income tax for residents. Pair this with an idyllic island lifestyle littered with sunsets, catamarans, cocktails and sandy white beaches and you'll soon realise why plenty of young professional expats have made the Cayman Islands their temporary homes before returning to a life of settling down, getting a mortgage and starting a family. There's plenty of evidence suggesting that the Cayman Islands is also a safe place to live. Violent crime is very low and when it does happen it's usually contained to locals rather than targeted at tourists. Its population is considered small at roughly 60,000 residents and is perfect for those who live for diving and nature. Needless to say, two biggest industries in the Cayman Islands are diving followed by finance.● The Cayman Islands is considered tax neutral meaning there is no income tax, no property taxes, no capital gains taxes, no payroll taxes, and no withholding taxes imposed● The island earns its revenue through fees from tourism and work permits, financial transactions and import duties● Imported goods attract high duty taxes between 22% and 27% whilst luxury cars can attract a duty tax rate of up to 42.3%● You need health care to work in the Cayman Islands and employers are required to pay half of it● Living expenses aren't the cheapest and residents can expect to pay double the price for everyday items found in the U.S● Every job must be advertised and offered to Caymanians first● Buying real estate is welcomed and a straight-forward process with prices starting at US$300,000 for a townhouse before heading into the millions● Real estate buyers only need to pay a once-off property stamp duty of 7.5%● You can bring your pet to the Cayman Islands via ‘puppy passports' issued via the department of agriculture● A diverse range of standard professions exist from teachers to bartenders to nurses and hairdressers, so a balance of lifestyle and income saving is possible● The region has inherited America's food portion sizes and tipping culture● The island has a robust fitness culture to match its leisure culture● The lifestyle paired with a regular succession of new faces has been reported to be a strain on long term relationships● Big firms like Merrill Lynch, KPMG and PWC operate offices out of the islandThe link to this article is given below10 lowest income tax countries in the world right nowThank you