Gibraltar vs ADGM (Abu Dhabi): which jurisdiction wins?

Gibraltar vs ADGM (Abu Dhabi) — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Gibraltar	ADGM (Abu Dhabi)
Tax headline	12.5% corporate tax	0% on qualifying income (9% otherwise)
Formation days	7	14
First-year cost	$4,000	$11,500
Treaties	Limited	140+
Substance	Substance for accrued-in-and-derived-from claim	Office and director presence required
Banking	Gibraltar International Bank, EMIs	ADGM banks plus FAB, ADCB onshore introductions

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