Gibraltar vs Georgia: which jurisdiction wins?

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

	Gibraltar	Georgia
Tax headline	12.5% corporate tax	0% on retained earnings (Estonian-style)
Formation days	7	3
First-year cost	$4,000	$1,800
Treaties	Limited	56+
Substance	Substance for accrued-in-and-derived-from claim	Required for International Company status
Banking	Gibraltar International Bank, EMIs	TBC, Bank of Georgia

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