AmericasCompany formation jurisdiction
The following isAmericasThe regions included are 5piecesJurisdictionPublic data compilation (neutral comparison, not ranked by superiority). Click to view the thresholds, costs, timelines, and processes for each option.
In the Americas, this site currently covers 5 major jurisdictions: the United States (Delaware, Wyoming, Nevada, Florida). The US is one of the most important business incorporation destinations globally, with Delaware being the most prominent: Delaware has the world's most mature commercial court system (Court of Chancery), 95% of Fortune 500 companies are incorporated there, and it has clear regulations for C-Corp/LLC structures for entrepreneurs. Wyoming is known for zero corporate income tax and strong LLC privacy protection; Nevada and Florida also offer relatively simple incorporation processes and favorable tax regimes (no state income tax). Note: US companies with foreign-source income must still comply with federal tax reporting (including FBAR, FATCA, etc.); evaluation by a US tax advisor is recommended before incorporation to ensure compliance with CFC and global minimum tax rules.
- 🇺🇸 United States, Delaware AmericasDelaware is renowned for its mature corporate law and specialize…
- 🇺🇸 United States, Wyoming (LLC) AmericasWyoming is known for its LLCs with low formation and maintenance…
- 🇺🇸 United States, Nevada (LLC) AmericasNevada does not impose state corporate or personal income tax, b…
- 🇺🇸 United States, Florida (LLC) AmericasFlorida does not impose personal income tax, and LLCs are genera…
- 🇵🇦 Panama AmericasPanama adopts territorial taxation, generally not taxing foreign…
AmericasCompany formation FAQs
What is the difference between a Delaware LLC and a C-Corp?
An LLC (Limited Liability Company) is generally treated as a pass-through entity for tax purposes, with profits and losses flowing directly to members' personal tax returns, offering high flexibility; a C-Corp is taxed at the corporate level (federal rate 21%), suitable for financing and stock option structures (e.g., Silicon Valley startups). The choice depends on the investment structure, tax planning, and business purpose; evaluation by a US tax attorney is recommended.
Does a US company have to pay tax on foreign-source income?
A US C-Corp is generally required to report worldwide income (including foreign-source income) for US federal tax purposes (tax rate 21%), but mechanisms such as foreign tax credits (FTC) may be available. LLC pass-through taxation flows through to the tax resident status of its members. The US also has CFC rules such as GILTI (Global Intangible Low-Taxed Income); consultation with a US tax advisor is recommended before structuring.