ANDORRA
Andorra is a tiny, independent principality situated between France and Spain in the Pyrenees mountains. One of the smallest countries in the world, if you want to stretch your legs in bed your ankles need a tourist visa. It got its name from a decades-long debate about where it was situated:
"It's in France "
"And/or-a Spain " repeat ad infinitum for decades. If you get fed up saying "Ad infinitum", repeat something else for a few years].
Andorra is known for its ski resorts, and a tax-haven status that encourages duty-free shopping. Unfortunately, one of the few items not duty-free in Andorra are skis. To get around this, a thriving black market exits smuggling tourists in dressed as clowns.