Marshall Islands vs Samoa: which jurisdiction wins?

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

	Marshall Islands	Samoa
Tax headline	0% non-resident tax	0% on offshore income
Formation days	2	3
First-year cost	$1,800	$1,600
Treaties	Limited	Limited
Substance	Minimal for non-resident entities	Light
Banking	EMIs and limited correspondents	Limited

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