British Virgin Islands vs Samoa: which jurisdiction wins?

British Virgin Islands vs Samoa — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	British Virgin Islands	Samoa
Tax headline	0% corporate tax	0% on offshore income
Formation days	3	3
First-year cost	$2,500	$1,600
Treaties	Limited	Limited
Substance	Economic Substance Act 2018 — relevant activities must demonstrate substance	Light
Banking	Limited domestic banking; introductions to EMIs and Caribbean/Asia correspondents	Limited

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