Samoa vs Georgia: which jurisdiction wins?

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

	Samoa	Georgia
Tax headline	0% on offshore income	0% on retained earnings (Estonian-style)
Formation days	3	3
First-year cost	$1,600	$1,800
Treaties	Limited	56+
Substance	Light	Required for International Company status
Banking	Limited	TBC, Bank of Georgia

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