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Samoa vs Andorra: which jurisdiction wins?

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

 SamoaAndorra
Tax headline0% on offshore income10% corporate, 10% personal
Formation days330
First-year cost$1,600$6,500
TreatiesLimited9+
SubstanceLightReal residency required
BankingLimitedAndorran banks (Andbank, Crèdit Andorrà)

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