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Delaware (USA) vs Cook Islands: which jurisdiction wins?
Delaware (USA) vs Cook Islands — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.
| Delaware (USA) | Cook Islands | |
|---|---|---|
| Tax headline | 21% federal + 8.7% Delaware (no state tax on non-DE income) | 0% on foreign-sourced income |
| Formation days | 1 | 5 |
| First-year cost | $1,200 | $3,500 |
| Treaties | 70+ | Limited |
| Substance | US tax presence considerations | Light |
| Banking | Mercury, Brex, plus tier-1 US banks | Limited; asset-protection focused |
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