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As the post states, the idea is to hire / contract a number of people around the world. I don't think it would be easy to argue that that the company effectively operates from country A if most of the work is done by people in countries B..Z.

IANAL, of course.

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Needing to argue about that, possibly in a lawsuit, with the tax office, would certainly negate any benefit of incorporating abroad to avoid some unspecified overhead.

Well, wouldn’t a company like GitLab run into the same issues if most of their employees are not in the US?

Gitlab is a publicly traded company and has a department of people working on solving that issue (continuously, as laws are constantly changing). You don't. Go create your local LLC equivalent and move on for now.

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