Insights on US expansion, tax compliance, and corporate operations
Korean game developers expanding globally face structural limitations with a Korea-only corporate setup. Establishing a US corporation enables efficient global publishing, favorable contract terms with international partners, and optimized tax treatment on Steam and app store revenues.
When exploring US incorporation, Korean founders face a critical first choice: C-Corp or LLC. The decision depends on your business goals, investment plans, and ties to Korea—there's no one-size-fits-all answer.
Korean founders often discover Stripe Atlas and Clerky when setting up US corporations, but these standardized platforms fail to address the specific needs of Korean-based operators—from foreign exchange reporting to structural decisions that affect long-term costs. Arclow takes a different approach, handling both US incorporation and Korea-side compliance while providing affordable ongoing legal support in Korean.
US VCs rarely invest in Korean-incorporated companies not because Korean startups lack quality, but because Korean corporate law structures are fundamentally misaligned with how US venture capital operates. This post breaks down the structural reasons why Delaware C-Corp incorporation is essential for attracting US VC funding.
Establishing a US corporation is no longer the exclusive domain of large enterprises—today, YouTubers, e-commerce sellers, Series A founders, and business owners planning US immigration all seriously consider it. A US legal entity unlocks critical capabilities: opening US bank accounts, contracting with local partners, hiring US employees, and filing proper tax returns.
When Korean startups receive term sheets from US VCs, they often encounter the requirement to restructure as a Delaware C-Corp—a process called a 'Flip.' This guide explains the three main flip structures, the actual process, tax implications, and why it's not as impossible at later stages as many believe.
Year 2 of operating a US corporation is when many founders relax after their first tax filing, only to discover critical compliance gaps that can cost tens of thousands to fix retroactively. From forgotten foreign exchange filings to missing board resolutions, here are the ten mistakes that repeatedly catch founders off guard.
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