How would you operate an incorporation in Delaware if you corporate headquarters is in California? Isn't there Double taxation?

At the state level, taxes get attributed to the states from which revenue is derived. So if you are DE corporation doing business in CA, you would pay the standard annual filing fee in both states (which is sort of a base line tax) but you would not pay income taxes for the same revenue twice.

Only if the corporation is doing business in both Delaware and California. "Businesses which incorporate in Delaware but do not conduct business in the state are not required to pay Delaware's state corporate income tax. " expertlaw.com/library/business/where_to_....

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