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Delaware is a small state of the United States, in the Mid-Atlantic region. However, more than half of all U.S. publicly traded companies, and 63% corporations of the Fortune 500 (including giants like Apple, Coca-Cola, Google and Walmart...) are incorporated in Delaware.

Delaware has a long history being a tax haven as it offers many methods of reducing taxable income that results in a reduction of tax payments for businesses. By offering appealing tax incentives, Delaware helps businesses to minimize corporate tax and maximize their profits. Therefore, Delaware has been attracting a large number of companies filing in its direction.

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