Ireland vs Delaware (USA): which jurisdiction wins?

Ireland vs Delaware (USA) — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Ireland	Delaware (USA)
Tax headline	12.5% trading, 15% Pillar 2 for large groups	21% federal + 8.7% Delaware (no state tax on non-DE income)
Formation days	5	1
First-year cost	$5,500	$1,200
Treaties	75+	70+
Substance	Substance critical (CFC, BEPS)	US tax presence considerations
Banking	BOI, AIB, plus US bank branches	Mercury, Brex, plus tier-1 US banks

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