Seasteading is a fascinating conceptual movement in which groups aspire to build floating cities in international waters and thereby formulate new governmental systems and ways of life. The Seasteading Institute is a leading proponent.
An interesting, relatively new seasteading initiative is Blueseed. Blueseed is a silicon valley style incubator that will be located a sufficient distance off the coast of San Francisco as to be in international waters.
Here’s a video with Blueseed folks:
Interestingly, the common theme here is to avoid national/governmental limitations. For Blueseed, ostensibly the work visas. Likely, taxes too. For other seasteaders, it could be anything.
If these initiatives pan out, or ones like them, the oceans will eventually be filled with interesting floating city states. One imagines this model could be copied eventually in space, and ironically, private space exploration may be driven more by a flight of capital away from governmental influence than anything else.