I knew it couldn't be in the US.
?In 2011, the maximum long-term capital gains tax rate goes back up to 20 percent from 15 percent. A lower 10 percent tax rate is used by individuals who are in the 15 percent tax bracket. Their long-term capital gains had been tax-free since 2008.
http://turbotax.intuit.com/tax-tools...5519.html#2011
Thanks for playing.