A few ideas:

Singapore: probably meets all of your requirements. Low tax, easy to open a business, lots of private schools. No idea how to rate the hospitals, it has a couple in the best hospital lists in the world, but I don't trust those. Drawback is everything is expensive.

Andorra: not cold for Northern European standards. Low tax, a couple of international schools, private medicine, you should be able to access the private medical system in Spain. A few inconveniences are no train, no airport (closest are Barcelona and Toulouse), custom inspections into France or Spain, generally isolated feeling and tourist centered feeling.

Portugal: Warm and friendly people with good food. I don't know anything about the schools or medical system. Bureaucracy probably isn't great. Low tax for a couple of years. Unfortunately local citizens do not benefit it so a foreigner taking advantage of it is likely displacing a local. Feels very unfair.

Puerto Rico: not cold, no US federal taxes. If you are a US citizen and non-resident and move there, there are some other tax benefits, but people who were already residents can't take advantage of it. Lots of infrastructure problems.

Yes, I am currently in Vietnam and was thinking of making the move to Singapore. I worked there before. I do not think the food was that expensive. I can eat cheaper in Singapore than in Europe IMHO.

From the list Puerto Rico looks to me like the new idea. I was considering the others, yes. But Andorra is cold as hell and boring :( Portugal's bureaucracy approaches that of Spain, but Spain is getting sooo bad IMHO that some day Portugal could be better, if it is not already.

Thanks for the ideas!

Good point, Singapore has great, inexpensive food. Housing is where you spend the big $$$. Singapore is probably at the top of the list for the low tax countries. The big breaker for me is the lack of four distinct seasons, but all the other low tax countries have bigger negatives.

A few other low tax places to consider that I don't know much about: Belize, Bulgaria, Croatia, Macedonia.

For me the seasons stuff is not bad. I prefer hot to cold weather (but not Dubai/Qatar level!).

As for the negative points... did you listen to their english? lol.

Monaco or Dubai. Can't really get better than 0% income tax.

Monaco is 0%? Interesting... must be expensive as hell I think.

And Dubai? Yes, it is not too cold there, hahaha.