Comment by mywittyname

> I have no idea about this. Can you explain what you mean and give some examples of such countries ?

Probably countries like Ireland, Montenegro, Belize, etc which act as tax havens for foreign corporations. Or Singapore, while also a tax haven, acts as a center for regional trade.

They could also mean resource rich countries that sell mineral rights to foreign corporations, who made investments in infrastructure in order to facilitate their operations, and they pay back dividends to the state, which offset the tax burden of the local population.