Unlike classic offshore financial centers, the U.S. tax system hinges heavily on residency rules. Residency, however, must be declared, not something you can obtain by traveling to a state. As a result, in recent years, several states have engaged in tax competition, offering zero state income tax or developing financial services sectors through favorable incorporation regimes, flexible trust laws, and specialized insurance structures. Nevada, South Dakota, and Wyoming, for example, have cultivated expansive trust law industries.
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