Not just any port in a storm

You need one where you can shelter from taxes as well as bad weather;

On April 3, the Coast Guard published the findings of an investigation of the grounding of Royal Dutch Shell's drilling ship on the Alaskan coast a year and a half ago. The report found that Shell recklessly sought to move its ship during bad weather in order to avoid paying taxes to the state of Alaska. Shell would have owed several million dollars in taxes if it remained within state boundaries beyond December 31st, 2012. The 152-page report finds that "ineffective" risk management contributed to the grounding of the ship on that date as Shell tried to rush to beat the midnight deadline.

Avast, matey! And add that one to the literature on the dis-incentives of high taxes.