Ireland vs Gibraltar: which jurisdiction wins?

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

	Ireland	Gibraltar
Tax headline	12.5% trading, 15% Pillar 2 for large groups	12.5% corporate tax
Formation days	5	7
First-year cost	$5,500	$4,000
Treaties	75+	Limited
Substance	Substance critical (CFC, BEPS)	Substance for accrued-in-and-derived-from claim
Banking	BOI, AIB, plus US bank branches	Gibraltar International Bank, EMIs

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