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I saw some texts written about offshore tax havens, supposedly these operations would not be on an island or land, but offshore. I think it's possible that there are some territories of the ocean that do not belong to any country.
Also, theoretically International law stipulates that new uninhabited countries become the possessions of those who find them by right of discovery. So, if you find an island that has not been found before, you can start your own country there.
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