Mauritius vs Georgia: which jurisdiction wins?

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

	Mauritius	Georgia
Tax headline	15% with partial exemption (effective ~3%)	0% on retained earnings (Estonian-style)
Formation days	10	3
First-year cost	$4,500	$1,800
Treaties	46+	56+
Substance	Substance required for GBC status	Required for International Company status
Banking	MCB, SBM, AfrAsia	TBC, Bank of Georgia

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Wrong jurisdiction, wrong substance, or wrong bank shortlist is a 12-month problem. A 30-minute briefing fixes 80% of it.