Vanuatu vs Cook Islands: which jurisdiction wins?

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

	Vanuatu	Cook Islands
Tax headline	0% income/corporate tax	0% on foreign-sourced income
Formation days	5	5
First-year cost	$2,500	$3,500
Treaties	Limited	Limited
Substance	Light	Light
Banking	Limited	Limited; asset-protection focused

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