Making the decision to open a foreign subsidiary involves a thorough cost / benefit analysis. Once a company decided to set up a foreign subsidiary, choosing an appropriate location is the next step. In this paper, the Canadian based online software company, Quattroporte Inc, will be the discussed. An analysis will be done to determine whether Ireland, Delaware (USA), or Costa Rica would be best location to see the base of this extension’s operations. From the perspective of Ouattroporte’s Executive, corporate taxes, International Banking And Foreign Exchange, Legal-Political Factors, as well as Cultural and Environmental Factors will be analyzed to determine which offshore jurisdiction will be the best choice for this company.