Country vs country

Georgia vs United Arab Emirates

Side by side for a genuine tax resident, with €150,000 a year in dividends or foreign income.

	Georgia	United Arab Emirates
Personal income	0% abroad	0%
Company tax	1% / 15%	0–9%
Minimum days	183	90
Cost of residency	Cheap	Expensive
Tax on €150,000 a year	€0	€0
Monthly cost for one person, rent included	€1,262	€2,800
In the EU	No	No
Spanish blacklist	No	No
Crypto gains	Revenue Service treats individuals' crypto sale gains as foreign-source income, which is exempt for individuals.	No personal income tax or capital gains tax for individuals.
Pension	Foreign-source income of individuals is exempt, so a foreign pension is not taxed in Georgia.	No personal income tax, so foreign pensions are untaxed.

Who wins

It depends on your case: your nationality, the country you leave and how you earn your money change the answer.