Ireland vs Estonia: which jurisdiction wins?

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

	Ireland	Estonia
Tax headline	12.5% trading, 15% Pillar 2 for large groups	0% on retained earnings, 20% on distributions
Formation days	5	1
First-year cost	$5,500	$1,500
Treaties	75+	60+
Substance	Substance critical (CFC, BEPS)	Real management required for tax residency
Banking	BOI, AIB, plus US bank branches	LHV, Swedbank, EMIs (Wise)

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