This task is about creating an unanswerable question based on a given passage. Construct a question that looks relevant to the given context but is unanswerable. Following are a few suggestions about how to create unanswerable questions:
(i) create questions which require satisfying a constraint that is not mentioned in the passage
(ii) create questions which require information beyond what is provided in the passage in order to answer
(iii) replace an existing entity, number, date mentioned in the passage with other entity, number, date and use it in the question
(iv) create a question which is answerable from the passage and then replace one or two words by their antonyms or insert/remove negation words to make it unanswerable.
Q: Passage: Bermuda is an offshore financial centre, which results from its minimal standards of business regulation/laws and direct taxation on personal or corporate income. It has one of the highest consumption taxes in the world and taxes all imports in lieu of an income tax system. Bermudas's consumption tax is equivalent to local income tax to local residents and funds government and infrastructure expenditures. The local tax system depends upon import duties, payroll taxes and consumption taxes. The legal system is derived from that of the United Kingdom, with recourse to English courts of final appeal. Foreign private individuals cannot easily open bank accounts or subscribe to mobile phone or internet services.
A:
What country uses an income tax in lieu of an import tax?