Gibraltar vs Mauritius: which jurisdiction wins?

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

	Gibraltar	Mauritius
Tax headline	12.5% corporate tax	15% with partial exemption (effective ~3%)
Formation days	7	10
First-year cost	$4,000	$4,500
Treaties	Limited	46+
Substance	Substance for accrued-in-and-derived-from claim	Substance required for GBC status
Banking	Gibraltar International Bank, EMIs	MCB, SBM, AfrAsia

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