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DIFC (Dubai) vs Georgia: which jurisdiction wins?

DIFC (Dubai) vs Georgia — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

 DIFC (Dubai)Georgia
Tax headline0% on qualifying income (9% otherwise)0% on retained earnings (Estonian-style)
Formation days143
First-year cost$12,000$1,800
Treaties140+56+
SubstanceMandatory office, directors, employees in DIFCRequired for International Company status
BankingDIFC-licensed banks and prime brokersTBC, Bank of Georgia

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