Guernsey vs Mauritius: which jurisdiction wins?

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

	Guernsey	Mauritius
Tax headline	0% (10% banking/insurance)	15% with partial exemption (effective ~3%)
Formation days	5	10
First-year cost	$5,500	$4,500
Treaties	12+	46+
Substance	Substance Law 2018	Substance required for GBC status
Banking	Channel Islands tier-1 banks	MCB, SBM, AfrAsia

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