Estonia vs Cook Islands: which jurisdiction wins?

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

	Estonia	Cook Islands
Tax headline	0% on retained earnings, 20% on distributions	0% on foreign-sourced income
Formation days	1	5
First-year cost	$1,500	$3,500
Treaties	60+	Limited
Substance	Real management required for tax residency	Light
Banking	LHV, Swedbank, EMIs (Wise)	Limited; asset-protection focused

Talk to a partner before you incorporate.

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