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Located in the south of the Malay Peninsula, Singapore consists of 54 islands. Singaporehas attracted a large amount foreign investmentas a result ofits location, skilled workforce, low tax rates and advanced infrastructure and education systems. Singapore is an entrepot which is a port to supply cargo ships from Malacca Strait to Asia, thusthe government can derive huge taxes.Singapore‘s rapid development is also associated with the high pressure regime and free economic policies, and economy in Singapore is tending to stable and health. Singapore has been identified as an increasingly popular tax haven for the wealthy due to the low tax rate on personal income and tax exemptions on foreign-based income and capital gains.

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