What is the country with the lowest capital gains?

I'm looking for a country (somewhere warm and pretty) that also has the lowest capital gains tax! Which is it? And how does the law work, are you taxed according to your country of origin, the country your bank is in OR the country you current reside in permanently?

I've decided that its too complicated working out ways to avoid tax and live in blighty. Why bother to battle your way through tax work arounds just to live in old blighty when there are hundreds of much better countrys out...

What is the country with the lowest capital gains?

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