Creating a C-Corp with a foreign owner?

US International Tax rules are highly complex and the main question would really be why you want to create a US entity. Will you actually have operations here, or are you just selling into the US. Are there any US owners, what country are the foreign owners resident in? The list goes on...... A foreign company can certainly own a US entity (whether a corp or otherwise), but if you are actually carrying on a business in the US, you will want to plan carefully on the set up of the entity in order to be able to repatriate profits back to the foreign owner without excessive taxation. Let me know if you would like to discuss further in this forum, or off-line.