If I was to look for creating an offshore corp I'd look at Hong Kong as opposed to Delaware, mostly for litigation reasons, to a lesser extent tax reasons. corps are pretty standard in both jurisdictions though. You'll be looking at around 10K-15K for setup and around 1K-2K a year in management / accounting fees. If you can find a lawyer / accountant in your jurisdiction that specializes in this they usually have preferred agents they work through to get you set up.
It should be if you're coming from overseas. 2 sets of lawyers and accountants. The hours rack up pretty quick.
It's also good to have at least one of the sets on hand via retainer for best practices for tax and legal issues. That's if he's making enough to deal with these costs.
(A company I was a co-founder in a couple of years ago did everything bootstrapped - even our terms of service we kind of slapped together quickly with sections of other company's terms that we re-wrote. We found out pretty quickly you can get blindsided by legal trouble that you never thought was possible.)
