X is a resident of India and holds an Indian passport, X is on H1 visa in USA , X is working with a company C.com , X wants to move to India.

C.com and X both want X to continue working for C.com

C.com wants X to start a corporation (say XCorp LLC) so that X can raise invoices and C.com can make payment to XCorp LLC

Will X be double taxed?

if yes , what are the options to avoid double tax?

X also has a friend XF who has agreed to take a small share (5%) and transfer (95%) money to X in India so that X is not double taxed

XF is a resident of US

Q. What tax will XF have to pay ( on 5% or on 100% ) if that is done

Q. is the arrangement legal ?