Just saw a documentary about this.
Interesting!
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Maybe you can offer your services in exchange for residency!
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Sounds like a fun idea for running pirate operations 
But then I went through the steps and hit this one:
[quote]Obtain a legal address
Your company needs to have an Estonian address. Please contact a business service provider to obtain a legal address.[/quote]
Then realized that they’re trying to profit more than anything. Imagine the entities they start to “create” physical addresses, a room filled with a box of numbers “Office #1”, through 1 billion, and charge $100 to buy that physical address, to start up your e-business.
Step 4 also requires filing fees:
Unless I’m misunderstanding, a few beers in at this point… 
It would truly be great to have no physical existence beyond numbers. My business is based on the fucking moon!
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Interesting … my number one question. Is it tax free over there? heheh
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I think everything have a price my friend 