Punta del Este, Uruguay
Punta Del Este has a lot of foreign yachts, mostly registered in the Delaware, USA. I was surprised about this, as many were powerboats that did not look like they had motored down from the USA. It seems there are no taxes on foreign yachts in Uruguay, no matter how long they stay in Uruguay (most other countries will charge import taxes on boats that have been in their country for a certain number of months), as long as they arrive in Uruguay by water (even if only across the Rio de la Plata from Argentina).