PRESENTATION OF JURISDICTION
Delaware is a state of United States of America located on the east coast, south of Pennsylvania.
The Delaware LLC is a divergent business entity that offers an alternative to partnerships and corporations by associating the corporate advantages of limited liability with the partnership advantage of pass-through taxation. Delaware LLCs may be exempt of federal income tax and income tax return if the following conditions are present:
- Non-resident members;
- Do not run business in the US;
- Non US income source.
As it can be noticed those conditions are the ones which are present in offshoring solutions.