In addition, to their favorable tax climate, Delaware is extremely business-friendly; perceived corporate needs are generally addressed fairly quickly in the state legislature. The Court of Chancery is a court devoted to business questions resulting in a high level of expertise and a well-developed body of law.

The Delaware corporate statute has served as a model for many other jurisdictions and is extremely comprehensive and flexible. For example, it is possible to convert a British Virgin Islands (BVI) International Business Company (IBC) into a Delaware Limited Liability Company! First, the BVI IBC can be domesticated in Delaware transforming it into a domestic corporation. With the filing of a Certificate of Change, the Delaware corporation can then be changed into a domestic Delaware Limited Liability Company.