Western Sahara is a disputed territory in the Maghreb region of North Africa, partially controlled by the self-proclaimed Sahrawi Arab Democratic Republic and partially Moroccan-occupied, bordered by Morocco proper to the north, Algeria to the northeast, Mauritania to the east and south, and the Atlantic Ocean to the west. Its surface area amounts to 266,000 square kilometers (103,000 sq mi). It is one of the most sparsely populated territories in the world, mainly consisting of desert flatlands. The population is estimated at just over 500,000, of which nearly 40% live in Laayoune, the largest city in Western Sahara.
Capital: El-Aaiún (claimed) / Tifariti (de-facto)
Currency: Sahrawi peseta, Moroccan dirham, Algerian dinar, Mauritanian ouguiya
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CFC Rules: No
Since the Sahrawi Arab Democratic Republic is not officially recognized by the majority of countries, Western Sahara is not suitable as a place of business or to obtain a recognized personal tax residence.