I have a friend that went there for a year. As I remember, it has no real indigenous population, water is very nice, but lots of sea slugs that squish between your toes, they are harmless. Large AMerican Military staging site, American protectorate so you would be still under the same IRS situation. A few years ago, some genius decided to introduce the brown tree snake to get rid of the rat problem. THe snakes decided it was easier to get rid of the songbird problem, and they were very efficient at it. Essentially there are no songbirds left in Guam. THe snakes, mildly venomous, have spread like wildfire there, they can't contol the poplation of them and it had become a very big problem. If you hate snakes, think twice about the place.