I run a small consulting business and have worked in many countries and several USA states. We are registered as a limited company in the UK and pay the required corporation tax on our worldwide earnings in the UK. We are not registered as a corporation in any USA state or other country apart from the UK and have no employees, assets or offices outside the UK.
Having done some consulting work in Hawaii, to my surprise, the State of Hawaii wants us to file Corporation Income tax returns? Surely we are not liable for this double taxation - we have never been asked for this from any other country or US state.
Looking at the State of Hawaii corporation tax rules doesn't help much
- they depend on your corporate status (eg LLC) - but we are a UK limited company.