United Arab Emirates vs Gibraltar: which jurisdiction wins?

United Arab Emirates vs Gibraltar — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	United Arab Emirates	Gibraltar
Tax headline	9% corporate tax above AED 375k (free zones 0% on qualifying)	12.5% corporate tax
Formation days	10	7
First-year cost	$6,500	$4,000
Treaties	140+	Limited
Substance	Free zone QFZP requires adequate substance	Substance for accrued-in-and-derived-from claim
Banking	Emirates NBD, ADCB, Mashreq, plus Wio and crypto-friendly EMIs	Gibraltar International Bank, EMIs

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