[curt]

It really depends on the business. For example if you have a technology that you license you can get a corp in the US for business. Then have an entity in the Caribbean that acts as a holding company for the technology. All profits are passed through to the overseas company as licensing fees for the technology. You then don't pay taxes until the funds are brought back to the United States so you can invest anywhere else in the world tax free. If you're looking to do something like this you really need a good tax attorney. But as I said it drastically varies by the technology, industry, and customer. According to the law there MUST be a business reason for the transfer of funds other than to avoid taxes: ie licensing.