Ireland vs Mauritius: which jurisdiction wins?

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

	Ireland	Mauritius
Tax headline	12.5% trading, 15% Pillar 2 for large groups	15% with partial exemption (effective ~3%)
Formation days	5	10
First-year cost	$5,500	$4,500
Treaties	75+	46+
Substance	Substance critical (CFC, BEPS)	Substance required for GBC status
Banking	BOI, AIB, plus US bank branches	MCB, SBM, AfrAsia

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