"Where possible, all businesses should be domiciled offshore in a tax-haven jurisdiction. This is particularly important for Websites and Internet addresses, where there is virtually no advantage in locating in an on-shore, high-tax jurisdiction."
This is another of the controversial implications from The Sovereign Individual: Mastering the Transition to the Information Age by James Dale Davidson & Lord William Rees-Mogg, Simon & Schuster, 1997
Is it really so?