The Fifth Flag Is Your Business Base

You want a country that won't tax you on your foreign income. They pretty much leave you alone. You want to have the right to live in that country and it wold be, idealy, it's a place that you want to live. And then number three is, your business base. Where do you do your banking? Where do you keep your money? Your fifth flag is traditionally what they call your playgrounds. These are the places that you enjoy spending time - yet not where you would like to live.