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The US is often overlooked by international businesses which seek to maximise value for their shareholders. However, a US limited liability company (LLC) offers advantages for those conducting business internationally, once it is correctly structured and managed.

Typically, LLCs are treated similarly for the purposes of both state and federal tax unless classified otherwise. Historically, Delaware is a state where a different classification structure applies and, as a result, the state attracts large numbers of LLC registrations.

Georgia and New York are other alternative locations which operate a similar regime to Delaware. Georgia is particularly attractive, because of its low cost base and its network of specialist services.

Following the introduction of the FBAR reporting requirements many now are looking for alternative structures to the US LLC.