A probing question that may be discussed in hypothetical if someone does not want to divulge their actual status vs that territory.
This is only relevant to US inhabitants. I was looking into Puerto Rico tax heaven situation.
So far, the answer for me is in the negative. Why?

1. It only refers to taxes on gains made AFTER you move there.
2. You have to physically be there 183 days a year or more.
3. A pretty steep fees at 20-25K/year per nose (participant).
4. Real estate in desirable places in PR is VERY expensive.
5. It is hot and humid with lots of RE upkeep.

Advantage-almost no taxes, however, in US, there is NO cap gains taxes up to 80K/year for a family, so you peel off that much a year and not pay a penny.
Taken together with getting cash via borrowing against your satoshis makes the tax bill less relevant.

Thoughts?