If you're in Taiwan, then Taiwan. Incorporating in Delaware means that you'll be filing a U.S. tax return every year, the cost of which would likely exceed you

If you're in Taiwan, then Taiwan. Incorporating in Delaware means that you'll be filing a U.S. tax return every year, the cost of which would likely exceed your business maintenance costs (if any, depends on the state). If you need to raise money, you can always incorporate a Delaware subsidiary (or parent) then. I know that Delaware is a popular choice in the startup community, but that is because it is what VCs want. Delaware is very rarely the proper choice for the founders, it is generally not the right choice for small businesses (meaning fewer than 50 employees or $50 million in annual revenue), and it's almost never the right choice a small business that have no physical presence in the U.S.