Gibraltar vs United Arab Emirates: which jurisdiction wins?

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

	Gibraltar	United Arab Emirates
Tax headline	12.5% corporate tax	9% corporate tax above AED 375k (free zones 0% on qualifying)
Formation days	7	10
First-year cost	$4,000	$6,500
Treaties	Limited	140+
Substance	Substance for accrued-in-and-derived-from claim	Free zone QFZP requires adequate substance
Banking	Gibraltar International Bank, EMIs	Emirates NBD, ADCB, Mashreq, plus Wio and crypto-friendly EMIs

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