Delaware, USA. Many companies are there, there is a 'fiscal failure' but I never studied the subject in depth, just throwing words to the wind.

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Delaware C-corps are tax-free?!?

Really I'm not sure but Delaware is known as a 'fiscal paradise' a quick google search brought me this:

By having your business registered in Delaware and basing your operations elsewhere outside of the US, you will not have to pay state corporate income tax.