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Re-Imagining Offshore FinanceMarket-Dominant Small Jurisdictions in a Globalizing Financial World$
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Christopher M. Bruner

Print publication date: 2017

Print ISBN-13: 9780190466879

Published to Oxford Scholarship Online: December 2016

DOI: 10.1093/acprof:oso/9780190466879.001.0001

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(p.175) 9 Delaware
Re-Imagining Offshore Finance

Christopher M. Bruner

Oxford University Press

This chapter examines Delaware, a small U.S. state located on the Eastern Seaboard that has become the predominant jurisdiction of incorporation for U.S. public companies and a global competitor in the organization of various forms of business entities. Although scholars and practitioners of U.S. corporate law are not accustomed to thinking about Delaware amidst jurisdictions typically regarded as “offshore,” close inspection reveals that Delaware exhibits substantial commonalities with them in its historical, cultural, and geographic circumstances, as well as its economic development strategies. Delaware in fact embodies the MDSJ concept every bit as well as the others, reinforcing the argument that MDSJs can be coherently described as a “type” of jurisdiction prominent in cross-border finance.

Keywords:   Delaware, United States, corporate law, business entities, Delaware Chancery Court, shell companies

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