Skyria and Skyria II.
Tax is at 0%.
Currently a large unemployed workforce in both countries that can host around maybe 1-3 new corporations in each country.
Skyria II has a enough high tech workers atm, if there's any shortage, Skyria can easily fill in the shortage.
Skyria educates around 9k high tech engies, 2.75k high tech seniors, and around 300 high tech executives every game month. If there's any shortage of llw, mlw, or hlw, I can move workers around.
Education index for Skyria is 235 atm, expected to climb with the building of new schools.
Skyria II, produces around 4k ht engies, and 1.25k ht seniors, which creates a slight bottleneck but like I said, Skyria can easily fill in those numbers within (real) days.
Skyria II has an education index of 144, but like Skyria, that is expected to climb with new schools being built.