Forming LLP were te main branch is in US

                                                         A group of people    Location MA US

2 people Location Kolkata, India                                       1 people Location Bangalore, India

If we want to form a LLP where Kolkata and Bangalore locations would be subsidiary companies to US main branch what will be the procedure for formation of companies and what would be the tax liabilities of these 2 Indian partners i.e. do we have to abide by US laws or Indian Laws?

its a company providing software services mostly to clients outside India