Cayman Islands vs Mauritius: which jurisdiction wins?

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

	Cayman Islands	Mauritius
Tax headline	0% corporate, capital gains, and income tax	15% with partial exemption (effective ~3%)
Formation days	5	10
First-year cost	$4,200	$4,500
Treaties	Limited	46+
Substance	Economic Substance Law applies to relevant activities	Substance required for GBC status
Banking	Top-tier prime brokerage and crypto-friendly banking via Cayman National & private banks	MCB, SBM, AfrAsia

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