Ireland vs Cook Islands: which jurisdiction wins?

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

	Ireland	Cook Islands
Tax headline	12.5% trading, 15% Pillar 2 for large groups	0% on foreign-sourced income
Formation days	5	5
First-year cost	$5,500	$3,500
Treaties	75+	Limited
Substance	Substance critical (CFC, BEPS)	Light
Banking	BOI, AIB, plus US bank branches	Limited; asset-protection focused

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