It is two different countries. It always depends, where your main/your first business will be. I, for example, could easily set up a company in Dubai with ZERO

It is two different countries. It always depends, where your main/your first business will be. I, for example, could easily set up a company in Dubai with ZERO taxes. But as my main customers live in Germany, it will be difficult for me to tell them why they are invoiced by a company in the UAE