All the above seems very attractive at first glance, even unusual for the U.S. - the country where the highest level of control and taxation exclusively to the development of accounting and control system for taxpayers by the Department of Internal Revenue. Is it all so simply and tax haven has finally been found? Opinions of professionals who specialize in international planning proceeds, in this case diverge. The whole essence of the matter is whether to become registered with the Department (i.e., fill out the form SS-4 and get the ID number for the corporation of its registration in the State of Delaware), or not? Without going into the theory of law and based on experience accumulated over the years the practice of international business, we can say the following: 

1. If you do not remove the profit and do not hold your funds (i.e. not open a bank account) in the U.S. and at the same time you do not have a tax identification number (EIN), the U.S. government simply does not know about your existence, as the Department of Inland Revenue not disclosed to the registration of the new company as long as its owner did not fill in the form SS 4. 

2. If you want to open a U.S. bank account and conduct business there, then you need to fill out a form SS-4, another bank (the U.S., of course) will not open your account. 

3. If you filled out the form SS 4, you are obliged to give an annual corporation tax return, otherwise the Inland Revenue Department will require that your registered agent (and without it cannot be registered in the State of Delaware) to remind you 5, 10 and even 20 times the need to fill it. 

4. Making tax return, you voluntarily tell the Department the amount of your profit (loss) for the past year. In the case of a loss you do not pay any taxes, just fill out a tax return. Of the net profit, (after deducting all expenses allowed by U.S. law, and them in this case is much more than in Russia) you pay tax at a rate of 24%. As practice shows, only the profits extracted in the U.S. 

5. If you have made a profit, and the Department of Internal Revenue reported a loss, its employees may expose you to this, but cannot catch. They check only a portion of incoming tax returns, and the rest believe, regardless of whether they are true. In this case, the responsibility will carry you and nobody else. 

Summarizing, we can say: a perfect combination for your business is suitable company that has an account in any other country (not in the U.S.) and does not lead directly to business in the U.S. This will enable you how to minimize tax payments and avoid scrutiny of U.S. tax services for your business. If you intend to do business in the territory of the U.S., and here suitable company can seriously help you in easing the tax burden and in promoting your business in America.