Few countries are tax haven ex. Singapore, United States etc. Where taxation on corporations is equivalent to negligible. Investing in such countries is the easiest because of minimal red tape and a healthy business atmosphere. Such countries are capitalistic ie. They encourage investments and capital formation.
So corporations should consider such tax haven countries for registration purpose. Thus corporations would save in corporate tax.
If the registered office (RO) is located in that same tax haven country then the tax payable on the business activity may be as per the business income tax of that particular tax haven country.
If the RO is located in some other country then the tax payable on the business activity may be as per the business income tax of that other country.