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USA

Delaware LLCCalifornia LLCFlorida
LLC		Wyoming LLCWashington DC - LLCWashington LLCNevada LLC
Basic law for formation
 Limited Liability Act Corporations code Business Organi-zations Wyoming Limited Liability Company Act Limited Liability Company Act Code of Washington - Chapter25.15 Nevada Statutes - Chapter86
Out-of-territory income taxed
 No varies varies
 No varies
 varies
 No
Minimum number of Directors
 1 1 1 1 1 1 1
Minimum number of shareholders
 1 1 1 1 1 1 1
Shares unregistered to a name
 No No
 No
 No
 No
 No
 No
Standard share capital
 – – – – – – –
Registered agent / seat necessary
 ano/ano ano/ano ano/ano ano/ano ano/ano ano/ano ano/ano
Local secretary necessary
 No
 No
 No
 No
 No
 No
 No
Tax report obligatory
 No
 No
 No
 No
 No
 No
 No
Audit obligatory
 No No
 No No No No No
Local general meetings
 No No No No No No No
Companies registered in 2008
 – – – – – – –
Some USA states are special. Their LLC laws offer quite the same advantages as classic offshore destinations. Major advantage of LLCs is they are USA companies, as that is mostly a lot more sound a country for a registered office than other offshores.