If you mean for citizens living abroad, then you are correct (although I do not know about Etriea).

If you mean for companies... I don't exactly know. But I do know that we aren't exactly clean in the global playing field for tax havens, and I wish we would change that.

Small economies often tend to be leechers off of the global system. This applies to the Netherlands, Luxembourg, Belgium, various tropical islands, etc.

The Netherlands is one of the countries significantly facilitating tax avoidance, and this is (obviously) by design. Hundreds of billions in royalty payments flow through the country every year to tax havens.