Mauritius vs Cook Islands: which jurisdiction wins?

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

	Mauritius	Cook Islands
Tax headline	15% with partial exemption (effective ~3%)	0% on foreign-sourced income
Formation days	10	5
First-year cost	$4,500	$3,500
Treaties	46+	Limited
Substance	Substance required for GBC status	Light
Banking	MCB, SBM, AfrAsia	Limited; asset-protection focused

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