Incorporation of Offshore Companies
Jurisdiction: Delaware, United States of America
Delaware Limited Liability Company has become a very useful instrument in the offshore business management. Delaware Limited Liability Company is a pass-trough entity for United States tax purposes, therefore is not subject to income tax unless the company has income effectively connected with the U.S. This type of company do not issue shares, instead the member receives a Membership Certificate (similar to a share certificate). A minimum of one member and one manager is required. They could be a foreign legal or natural person. The member can also act as the manager of the company.
Other Jurisdictions: