The article is from 2012 but still sums it up quite well: http://www.nytimes.com/2012/07/01/business/how-delaware-thrives-as-a-corporate-tax-haven.html http://

The article is from 2012 but still sums it up quite well: http://www.nytimes.com/2012/07/01/business/how-delaware-thrives-as-a-corporate-tax-haven.html http://www.nytimes.com/2012/07/01/business/how-delaware-thri... It's a corporate tax heaven. But incorporating is trivial.