investment adviser location

i understand that if you want to raise offshore money. you setup an offshore fund pool. but how about fund adviser ?
seems all the management companies. they all setup their shops in US. why not offshore ?
As far as the performance tracking is concerned. will an offshore management company have less credibility than the ones setup in US ? or I just need a decent Auditor to audit the result.
I am a dual citizen. while my business partner is a taiwanese citizen.
thank you
 
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