DE C-Corp and foreign shareholders


New member
What is the tax liability for a shareholder of a Delaware corporate (either LLC or C-corp).
The shareholder is a Seychelles company which in turn has a UBO.
That UBO is foreigner.
The corporate of course will pay its corporate taxes, but what about the profit that the shareholder will withdraw, in the form of either dividend or otherwise?
Company will have a U.S. bank account as its director and/or officer resides in the U.S. and will be paid via either paycheck or regular payment (self-employed 1099)