Check this out! http://www.sea-code.com/
I read an article in a Forbes magazine, about this company that brings a new take to offshoring. So they're going to buy a cruise ship, maybe 800 berths, and they're going to park it in international waters and bring in all these programmers as "seamen". Some international maritime law thing makes these people all non-taxable, and so they can do outsourced programming quite cheaply.. Supposedly it's more convenient for US CEOs because the ship is just off California, no more trips to faraway countries!