Is a Corp or an LLC better for me?

For 1 Owner:

If you are a Non-Resident Alien that doesn't file a personal federal Income tax return in the USA (no ITIN or SSN) then an LLC cannot be a disregarded Entity for you to personally own. So, since you would have to elect to be taxed as a Corporation anyway, why not just form a Corporation in the first place?

Double Taxation only exists if you leave the profit in the Delaware Corp. and payout the remaining profit (after tax) in dividends. If The Corp has no profit because it all gets spent as Management Fees then there is no profit in the Delaware company, and therefore no taxes are paid by it, so no double taxation. An LLC does this transfer of management fees naturally, but you can invoice a Corp for Management Fees and accomplish exactly the same situation.

If it were my choice I'd form a Corporation and draw off any potential profit in Management fees rather than form an LLC. In fact, that's exactly what we did (I'm Canadian), and what we do. I think that for foreigners, LLCs are now rendered pointless.

If the single owner of an LLC is a US Corporation, then the LLC can be a disregarded entity and it can be accounted for in the US Corporations tax return. So you can have an Umbrella Parent Corp, and many child LLCs under it and only file 1 tax return, for the Parent Corporation.

If you are a US Resident and have a SSN, then your LLC can be a disregarded entity, and you won't have to file a tax return for it, you just have to account for it in your personal tax return.

For Multiple Owners:

If you are a Non-Resident Alien, then the same applies as written above. A corporation makes more sense.

If you are a Resident with a SSN then you can file a Partnership Return for the LLC and Personal Income Tax Returns for the partnership payouts. Or you can elect to be taxed as a Corporation.