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Isle of Man vs Mauritius: which jurisdiction wins?

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

 Isle of ManMauritius
Tax headline0% (10% banking/retail)15% with partial exemption (effective ~3%)
Formation days510
First-year cost$4,800$4,500
Treaties11+46+
SubstanceSubstance requirements aligned with EU code of conductSubstance required for GBC status
BankingIoM banks plus UK introductionsMCB, SBM, AfrAsia

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