I don't know how SK law works, but in most of the rest of the world the corporation is deemed tax resident where it is managed from. See for example: http://ww

I don't know how SK law works, but in most of the rest of the world the corporation is deemed tax resident where it is managed from. See for example: http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/bs-rs-eng.html#res http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/bs-rs-eng.html#re... So, unless SK has some very permissive tax laws (which I suspect is unlikely), you'll just be making things more difficult for yourself by setting up an offshore corp.