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

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

 ADGM (Abu Dhabi)Samoa
Tax headline0% on qualifying income (9% otherwise)0% on offshore income
Formation days143
First-year cost$11,500$1,600
Treaties140+Limited
SubstanceOffice and director presence requiredLight
BankingADGM banks plus FAB, ADCB onshore introductionsLimited

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