ODB,

It took lots of effort to get where I am now, and no way am I moving back to North America unless I have to.

Nice small caribbean island, if it goes below 70f in the winter I pull out my jacket. That to me is cold!

Yes, spoiled i am... but to be able to go sailing anytime, or go for a scuba dive during a lunch break, its a good life.

The tax free part isn't really true. There's no income tax or country/state/provical tax... but there is duty on the stuff that comes in. That can't be avoid, but still definitly worth it. Cost of living is high and no income tax... it works out to be the same in the end.