Marshall Islands vs Cook Islands: which jurisdiction wins?

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

	Marshall Islands	Cook Islands
Tax headline	0% non-resident tax	0% on foreign-sourced income
Formation days	2	5
First-year cost	$1,800	$3,500
Treaties	Limited	Limited
Substance	Minimal for non-resident entities	Light
Banking	EMIs and limited correspondents	Limited; asset-protection focused

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