Can you name a few such countries. I live in the EU, but when you have a business in my country you are always breaking some rules no matter what, and a lot is up to the discretion of the tax people.
But a lot of details are missing in them. Countries like Romania, Ukraine and Georgia have single-digit % tax for sole proprietors, but IIUC it applies on revenue, not income.
Estonia has 0% corporate tax, but 20% on dividends, which should go well with technique discussed in the OP.
For self employed devs Slovenia has 80% expense flat rate, so final tax is like 10% under 100k with zero administration. Bulgaria has LLCs with 10% income tax. If you have to buy property to get residency, there is Greece, Cyprus, Portugal...
