Yep, as the prior comment suggests, the business is legally sat in the US, even if no shareholders or employees are there. I'm the main shareholder and one of the employees (although hired through Deel, a third party service) – so I receive personal income for which I pay taxes in Europe, but that's got nothing to do where the business pays state or federal tax.
Might be different with a LLC, though. This is a C Corp.
Might be different with a LLC, though. This is a C Corp.