On a global scale, some countries and regions have become popular choices for setting up shell companies to legally reduce corporate tax burdens due to their low tax rates or tax exemption policies. The following are some common countries and regions： 1. **Cayman Islands**: The Cayman Islands is one of the world's leading offshore financial centers. It provides tax exemption policies and has no corporate income tax, capital gains tax, personal income tax and inheritance tax. 2. **British Virgin Islands (BVI)**: The BVI is also a well-known offshore financial center, offering low tax rates and tax exemptions. Companies can set up international business companies (IBC) here to enjoy tax incentives. 3. *****: Seychelles provides a tax exemption policy, where international business companies (IBC) can enjoy a zero tax rate, and the confidentiality of company information is high. 4. **Panama**: Panama provides a tax exemption policy, where companies can set up offshore companies to enjoy tax incentives, and the confidentiality of company information is high. 5. **Malta**: Malta provides a lower corporate tax rate and a series of tax incentives, including a Participation Exemption system, which allows companies to legally reduce their tax burden. 6. **Ireland**: Ireland has a low corporate tax rate (12.5%) and offers a series of tax incentives, which have attracted many multinational companies to set up their European headquarters here. 7. **Netherlands**: The Netherlands provides a lower corporate tax rate and a series of tax incentives, including a Participation Exemption system, which allows companies to legally reduce their tax burden. 8. **Luxembourg**: Luxembourg offers a lower corporate tax rate and a series of tax incentives, including a Participation Exemption system, which has attracted many multinational companies to set up their European headquarters here. 9. **Singapore**: Singapore has a low corporate tax rate (17%) and offers a series of tax incentives, including tax exemptions and tax breaks, which have attracted many multinational companies to set up their Asian headquarters here. 10. **Hong Kong**: Hong Kong has a low corporate tax rate (16.5%) and provides a series of tax incentives, including tax exemptions and tax cuts, which have attracted many multinational companies to set up their Asian headquarters here. It should be noted that although these countries and regions provide legal tax incentives, in practice, companies must ensure compliance with local and international tax regulations to avoid illegal tax avoidance or evasion. It is recommended to consult a professional tax consultant or lawyer when setting up a shell company or conducting tax planning to ensure compliance and legality.