first, I know of a major affiliate program with straight & gay sites based in canada with a "presence" in cyprus that proccesses with ccbill & paycom EU

secondly, from:
http://www.thedelawarecompany.com/_nonamerican
"Similar to a European "limited company", it is in some ways a corporation and in others a limited partnership. A Delaware LLC is totally disregarded for income tax purposes by US tax authorities. A Delaware LLC pays only one "tax": the $200 per year Delaware franchise tax."