While Binance is a Chiense company, it has offices located all over the world. For security purposes, Binance does not have a public list of its office locations.
Many offices are in Japan and Singapore rather than in China. For American tax purposes, Binance has an address on the European island of Malta. Any American with more than $10,000 in overseas assets (including cryptocurrencies on Binance) must report it to the IRS. Malta has become known as a cryptocurrency haven, with legislation that protects cryptocurrencies.
The low taxes of Puerto Rico and the cryptocurrency-friendly practices in Malta have encouraged newly wealthy people involved in cryptocurrency to move there.