If I was to look for creating an offshore corp I'd look at Hong Kong as opposed to Delaware, mostly for litigation reasons, to a lesser extent tax reasons. corps are pretty standard in both jurisdictions though. You'll be looking at around 10K-15K for setup and around 1K-2K a year in management / accounting fees. If you can find a lawyer / accountant in your jurisdiction that specializes in this they usually have preferred agents they work through to get you set up.