There are any number of jurisdictions offering “zero tax”, so why are “low tax” jurisdictions often recommended?
Zero tax jurisdictions are targeted by many developed countries and, among other “measures”, find revenues due to companies of those jurisdictions subject to withholding taxes. This makes them impractical for direct use in international trade.
Low tax jurisdictions by comparison are, generally, considered to be acceptable trading partners.
Hong Kong for example levies corporate tax at 16.5% but operates territorial taxation meaning that transactions which do not pass through the territory may be fully tax exempt. Singapore offers 3 years of zero tax on the first $80,000 profit and a general lower tax rate of 8.5% (up to $240,000 of profit). Cyprus, currently with a 12.5% tax rate offers generous deductions reducing the effective rate to a much lower figure with planning.