but not personal taxes at lest not in Canada and china never cut back R12 or R22 refrigerates they use a lot in spray foam so not all countries cut back i don't think even 1/2 the countries in the world cut back.
[libertymundo.com] this article says The reality is that CFC rules exist primarily in high tax countries. The majority of countries in the world are still without CFC rules. If you want to reduce your taxes legally it’s important to pay attention to this area. I’ve seen a few articles around the internet with highly inaccurate information about countries without CFC rules. This is not something that you can afford to get wrong and take advice from people who don’t know what they’re talking about.