Are you talking about a non citizen doing this, or a citizen/permanent resident? A noncitizen actually can use the USA as a tax haven in ways similar to this (

Are you talking about a non citizen doing this, or a citizen/permanent resident? A noncitizen actually can use the USA as a tax haven in ways similar to this (I'm not sure of the specifics of this particular situation). IMO there isn't a whole lot special about non US people not owning US taxes when outside the US. A US citizen or permanent resident is taxed on global income (you do get around your first 95k/yr deducted if you are out of the country enough, which is why I went diving for 4 months at the end of a contract and net made more money than returning to the US that year). A corporate entity being treated as disregarded just exposes that income the us person's global us tax liability. (Again, I am absolutely not a lawyer; this is not tax advice)