Liquidmetal Technologies Inc (LQMT)

[Dell_Griffith]

Beyond complicated, but suffice it to say, he's being careful about his physical presence in the U.S. (technology - easily - addresses that, though), he's not taking a salary in the U.S., and Hong Kong has no capital gains tax. Gains from stock sales are "intangible assets" subject only to taxation in the country the taxpayer resides.

Currently, U.S. taxpayers are taxed on income from wherever derived with credits for taxes paid to foreign countries - and we'll leave it at that before both our eyes glaze over - but he's clearly planned it out to avoid being a U.S. taxpayer and I'm sure he's not doing it for small gains. If you've got the tools (money), you can hire the talent to properly structure.