2) Get users
3) Convert users to paying customers
4) Hire a CFO in order to "shift" money into more product development when revenues reach X/year
Howard Hughes is another great engineer who moved his companies around into different states to get around paying too much tax. While governments have become smarter about stopping these processes, it is always a constant battle because as a growing company, every dollar counts. If a startup can pay another salary in engineering or marketing because it didn't pay that amount in taxes, it can increase the potential of the company to grow.
Ultimately, 40% in tax seems ridiculous for boxing earnings. I'm in total agreement with Pacquiao's team to never fight on US soil. Boxers spend their lives on training (they only have a few years of being professional), pushing themselves to the limit -- they deserve every penny of the agreed amount when signing a fight contract.