Samoa vs Mauritius: which jurisdiction wins?

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

	Samoa	Mauritius
Tax headline	0% on offshore income	15% with partial exemption (effective ~3%)
Formation days	3	10
First-year cost	$1,600	$4,500
Treaties	Limited	46+
Substance	Light	Substance required for GBC status
Banking	Limited	MCB, SBM, AfrAsia

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