Saint Pierre and Miquelon is a self-governing territorial overseas collectivity of France, situated in the northwestern Atlantic Ocean near the Newfoundland and Labrador province of Canada. It is the only part of New France that remains under French control, with an area of 242 km2 and a population of 6,080 at the January 2011 census.
The islands are situated at the entrance of Fortune Bay, which extends into the southwestern coast of Newfoundland, near the Grand Banks. They are 3,819 kilometers (2,373 mi) from Brest, the nearest point in Metropolitan France, and 25 kilometers (16 mi) from the Burin Peninsula of Newfoundland.
Timezone: UTC-3 (DST: UTC-2)
Corporate tax rate: 33,33%
Personal tax rate: 33,33-38%%
Capital gains tax: N/A
Tax residence: 183 days rule: world income is taxed with some exceptions. Special provisions for citizens of France.