Where in France is tax free?

Could you please elaborate on the matter of tax-free zones in France? I'm curious to understand if there are specific regions or areas within France that offer tax exemptions. If so, what are the specific criteria or conditions that need to be met to qualify for such exemptions? Additionally, are these tax-free zones permanent or temporary, and do they apply to both individuals and businesses? It would be helpful to have a detailed description of these tax-free zones and their potential benefits.