for example, You can start a business in states such as Delaware or Nevada or etc from anywhere in the world.you do not need a U.S. address to incorporate a business in US. Having a Registered Agent is the only requirement related to physical address. Having a Registered Agent will allow you to form an LLC or Corp(except an S corp) in the U.S. however, In order to file and pay taxes in the US, your Delaware company will need to obtain Employer Identification number in order to obtain an EIN or open up a bank account, you are going to need a U.S. mailing address (not necessarily in the state of formation). In this case you may need to look for a ?mail forwarding? service provider. If you form a corp in US, your corp will be taxed as like any other US corp. The corp will pay the same taxes that any other US corp would on all US-sourced income and your Delaware corp would also be taxed on all foreign earnings, in accordance with US Treasury regulations. Since the corp was formed in the US, it is taxed as a domestic corp and you will file Form 1120.