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DIFC (Dubai) vs Cook Islands: which jurisdiction wins?
DIFC (Dubai) vs Cook Islands — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.
| DIFC (Dubai) | Cook Islands | |
|---|---|---|
| Tax headline | 0% on qualifying income (9% otherwise) | 0% on foreign-sourced income |
| Formation days | 14 | 5 |
| First-year cost | $12,000 | $3,500 |
| Treaties | 140+ | Limited |
| Substance | Mandatory office, directors, employees in DIFC | Light |
| Banking | DIFC-licensed banks and prime brokers | Limited; asset-protection focused |
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