Mauritius vs Vanuatu: which jurisdiction wins?

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

	Mauritius	Vanuatu
Tax headline	15% with partial exemption (effective ~3%)	0% income/corporate tax
Formation days	10	5
First-year cost	$4,500	$2,500
Treaties	46+	Limited
Substance	Substance required for GBC status	Light
Banking	MCB, SBM, AfrAsia	Limited

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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.