What about taxation for foreign sellers?

Hello fellow sellers! Excuse me if my questions looks dumb, e-commerce is absolutely new field for me.

Also, English is not my native language, but I’m trying, please forgive me if my messages has errors.

Here is the deal – I want to start selling my products on Amazon. Currently I am outside of US. I want to start with Amazon fulfillment or maybe some 3PL in the US (cause nobody will wait for my product for a few weeks)

I think about register C-corp in USA, but friend of mine offers to sell products from his UAE-based freezone company, which have 0% tax, so it will be no taxation to income on Amazon.

But I think that it is very strange – how is it possible that US-residents, who sells on Amazon, pays tax, and we will not? Doesn’t it breaks the competition on market? There has to be some pitfalls.

Thank you for any information.