For those who have already successfully done an ICO: What was the legal/tax-efficient structure, you were recommended by your lawyers and tax-advisors? Would love to gather best practices and procedures other ICO's have followed, so that we can help the broader community adopt the same.
Few examples I've come across are:
1. Swiss Foundation + Delaware C-Corp
2. Cayman Islands Holding Corp + Delaware C-Corp
3. Mauritius Foundation + Cayman Islands Holding corp + Delaware C-Corp
4. Gibraltar Holding Corp + Delaware C-Corp
5. BVI Holding Corp + Delaware C-Corp
What structure did you follow? How much did it cost? What were the timelines & challenges you faced each step of the way?
Even if you use one of these corporate structures in order to minimize taxes, you can still run into
additional problems.
Just take a look at the recent legal battle surrounding the successful (in terms of money raised) Tezos ICO:
http://www.ibtimes.com/legal-battle-derails-tezos-232-million-cryptocurrency-project-2603711Besides, I´m wondering why you are using a Delaware C-Corp in all your examples. Are you based in the US?
Otherwise, there are probably more favorable locations to set up your ICO. E.g. some of the Asian
countries seem to be a good choice (Hong Kong, South Korea) in addition to the locations that you mentioned
as favorable for the creation of a Foundation or a Holding Corp..