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What approach do you think would be better from an SEO perspective when creating country-targeted versions for an eCommerce site (all in the same language with slight regional changes) - sub-domains or sub-directories? Is any of the approaches more cost effective, web development-wise? I know this topic's been under much debate and I would really like to hear your opinion. Many thanks!

My client has a .com ecommere site with UK-based serves and he wants to target two other countries (both English speaking). By the looks of it, he wouldn't want to create separate local TLDs targeting each country, I therefore wanted to suggest adding subdomains / subfolders geo-targeted to each country that they want to target, however, I'm worried that this will cause duplicate content issues... What do you think would be the best solution? Any advice would be greatly appreciated! Thank you!