Don't aim for 0% if you want to use payment gateways, it's really not going to happen without a great amount of structuring, UAE will be putting it's corporate rates up anyway and then USA's push for a minimum corporation tax means anywhere paypal operates will be at whatever rate will be defined globally when that happens. Look at doing a structure like a trust ( where you are a trustee ) owning a company and then pull any income to the trust which /could/ be located in a low corporation tax country.