If you are selling into the US you can configure your business operations to be nontaxable in the US. If ownership/title transfers from you to your US buyer out

If you are selling into the US you can configure your business operations to be nontaxable in the US. If ownership/title transfers from you to your US buyer outside the US, you are not doing business in the US, hence no tax here. That is the simplest way to go but now you have the banking problem. Your idea will cause your Delaware corporation to be doing business. Depending on how you configure your business operations your Delaware corporation might be acting as your agent (taking a commission) or it might buy from your Jamaican corporation and resell at a profit. Figure out what is best. in situations like this you can often operate your US corporation so it makes modest profits in the US thus pays modest tax in the US. Google "transfer pricing" for he way this game is played at high revenue levels. At low revenue levels it will work fine. You mention tax treaties. Be sure you qualify for treaty benefits - look at the Limitations on Benefits clause. Be sure that the US won't tax business profits derived in the US. What you think you can do with a US bank and what you will actually achieve - light years apart. You have to be sitting there in front of the banker with your documentation and your passport and everything. Dim Bulbs Everywhere. :-) Action plan: 1. You or a trusted intelligent friend in the US gets explicit advance approval from a bank, credit card service provider, etc. When Mama's happy, everybody's happy. Bank = Mama. 2. Then solve your tax questions by figuring out how you will sell from Jamaica through your US corporation and through to your US customers, then follow the trail of money back from the customer's credit card through the merchant account to your bank for your US company, then onward to the bank account of your Jamaican company. The path of least resistance (until your revenues push $1 million or so) is to configure your US company to show a modest profit and pay modest tax, with the bulk of profits earned in Jamaica. US international tax rules are written as if every company is the size of Mitsubishi. Be careful not to be strangled with government-mandated overhead in the form of accounting and legal fees.