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RAK ICC vs Samoa: which jurisdiction wins?

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

 RAK ICCSamoa
Tax headline0% on qualifying income0% on offshore income
Formation days53
First-year cost$3,800$1,600
Treaties140+Limited
SubstanceLighter than DIFC/ADGM; substance for tax claimsLight
BankingOnshore UAE bank intros possible with proper fileLimited

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