Estonia vs Samoa: which jurisdiction wins?

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

	Estonia	Samoa
Tax headline	0% on retained earnings, 20% on distributions	0% on offshore income
Formation days	1	3
First-year cost	$1,500	$1,600
Treaties	60+	Limited
Substance	Real management required for tax residency	Light
Banking	LHV, Swedbank, EMIs (Wise)	Limited

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