Saint Martin is an island in the northeast Caribbean Sea, approximately 300 km (190 mi) east of Puerto Rico. The 87-square-kilometer (34 sq mi) island is divided roughly 60/40 between the French Republic (53 km2, 20 sq mi) and the Kingdom of the Netherlands (34 km2, 13 sq mi), but the two parts are roughly equal in population. It is the world’s smallest inhabited island divided between two nations. The division dates to 1648. The southern Dutch part comprises Sint Maarten and is one of four constituent countries that form the Kingdom of the Netherlands. The northern French part comprises the Collectivité de Saint-Martin (Collectivity of St Martin) and is an overseas collectivity of France.

On 1 January 2009, the population of the whole island was 77,741 inhabitants, with 40,917 living on the Dutch side, and 36,824 on the French side.

Capital: Marigot

Currency: EUR

Timezone: UTC-4

Corporate tax rate: 10-20% Only profits made in Saint Martin are taxed.

Personal tax rate: 0-8% – Special rules for citizens of France may apply.

Capital gains tax: 10%

VAT: 8,5%

Tax residence: 183 days rule: world income is taxed with some exceptions.

CFC Rules: No. Special rules for citizens of France may apply.

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