ADGM (Abu Dhabi) vs Georgia: which jurisdiction wins?

ADGM (Abu Dhabi) vs Georgia — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	ADGM (Abu Dhabi)	Georgia
Tax headline	0% on qualifying income (9% otherwise)	0% on retained earnings (Estonian-style)
Formation days	14	3
First-year cost	$11,500	$1,800
Treaties	140+	56+
Substance	Office and director presence required	Required for International Company status
Banking	ADGM banks plus FAB, ADCB onshore introductions	TBC, Bank of Georgia

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