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Netherlands vs RAK ICC: which jurisdiction wins?

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

 NetherlandsRAK ICC
Tax headline25.8% corporate; participation exemption for holdings0% on qualifying income
Formation days55
First-year cost$6,500$3,800
Treaties95+140+
SubstanceSubstance decree — mandatory directors, payroll, officeLighter than DIFC/ADGM; substance for tax claims
BankingING, Rabobank, ABN AMROOnshore UAE bank intros possible with proper file

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