Delaware's not really a tax haven. They're in the lower half of states wrt corporate tax burden last time I checked, but that's not the main benefit.
IANAL, but the main thing they I've heard they provide corporations is legal stability via their court system. Since just about every major corporation is registered in Delaware, they have precedent for just about every goofy b2b contract dispute. This allows for two very nice effects: 1) predictability about how cases will go if they hit the courts; 2) the court system tends to work very quickly when there is a dispute.
A good recent example of this was Elon Musk's dispute around purchasing twitter. Musk very obviously didn't want the deal to go through, twitter filed suit in mid july, and just three months they were a day before trial and Musk decided to buy the company as twitter was demanding. Musk ostensibly had every reason to delay as long as possible, with essentially unbounded amounts of resources to do so, and all with what sounds like a pretty goofy contract. A great example of a complex-ish b2b contract problem working it's way very quickly through the system (ie. going to trial within three months), and leaving both sides sure enough at that point of the final outcome to solve their problem without actually going to trial.
Specifically they have an entire court system for corporate disputes which - along with the general clarity of Delaware corporate law - is what provides the expertise and capacity to produce sensible and speedy resolutions (relatively speaking lol).
IANAL, but the main thing they I've heard they provide corporations is legal stability via their court system. Since just about every major corporation is registered in Delaware, they have precedent for just about every goofy b2b contract dispute. This allows for two very nice effects: 1) predictability about how cases will go if they hit the courts; 2) the court system tends to work very quickly when there is a dispute.
A good recent example of this was Elon Musk's dispute around purchasing twitter. Musk very obviously didn't want the deal to go through, twitter filed suit in mid july, and just three months they were a day before trial and Musk decided to buy the company as twitter was demanding. Musk ostensibly had every reason to delay as long as possible, with essentially unbounded amounts of resources to do so, and all with what sounds like a pretty goofy contract. A great example of a complex-ish b2b contract problem working it's way very quickly through the system (ie. going to trial within three months), and leaving both sides sure enough at that point of the final outcome to solve their problem without actually going to trial.
Great system for inter-corporate stability.