This golden nugget is relevant to some US bitcoiners right now. How many will be moving to South Dakota before cashing out to avoid capital gains tax?
https://www.theguardian.com/world/2019/nov/14/the-great-american-tax-haven-why-the-super-rich-love-south-dakota-trust-lawsSouth Dakota has no income tax, no inheritance tax and no capital gains tax
Both jbreher and infofront were discussing Puerto Rico regarding that.
I researched Puerto Rico quite thoroughly a while ago. I think it ended up being 0% capital gains taxes all the way around.
The problem is, you still pay full capital gains taxes on anything you've purchased up to the point of becoming a resident. It's only the capital gains taxes you accrue after becoming a resident that are tax free.
Takes half-year+1day to establish residency. Not too onerous, for someone sitting on a pile of cap gains. Not by half.
The perpetual trusts thing seems a massive deal, and probably will be relevant to Bitcoin later on.