1. Bahamas
2. Andorra
3. Monaco
4. Bulgarien
5. Panama.

Am interessantesten finde ich Bulgarien in der Liste. Als EU-Bürger gibt es für eine Übersiedlung dorthin keine Voraussetzungen, während die anderen Länder 6-stellige Investitionen für das Recht auf Zuzug fordern.
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Bradley Hackford firm publishes its 2014 rankings of the 5 main countries where it is interesting to establish a physical and tax residence. These countries impose neutral or low tax rates on individuals.

The rankings are established based on 5 criteria:

-The rate of tax burden for individuals residing in the country
-The country’s quality of life
-The country’s legal and physical security
-The quality of the economic investment program developed by the local government to encourage new residents in the country to invest. Document processing speed is also taken into account in this criterion.
-The country’s geographical location, its accessibility, and its recreational opportunities

PS: Der Link dazu: http://www.bradleyhackford.com/en/expatriation-the-top-5-least-taxed-countries-2014/