Cyprus vs Mauritius: which jurisdiction wins?

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

	Cyprus	Mauritius
Tax headline	12.5% corporate, NID brings effective lower	15% with partial exemption (effective ~3%)
Formation days	7	10
First-year cost	$3,500	$4,500
Treaties	65+	46+
Substance	Substance for treaty access	Substance required for GBC status
Banking	Bank of Cyprus, Hellenic, plus EMIs	MCB, SBM, AfrAsia

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Wrong jurisdiction, wrong substance, or wrong bank shortlist is a 12-month problem. A 30-minute briefing fixes 80% of it.