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United States
Corporate - Corporate residence
Last reviewed - 28 February 2025A corporation organised or created in the United States under the law of the United States or of any state is a domestic corporation. A domestic corporation is a resident corporation even though it does no business or owns no property in the United States.
Permanent establishment (PE)
A PE generally is defined as a fixed place of business or a dependent agent that a non-US company has in the United States.
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United States News
Krishnan Chandrasekhar
US Tax Leader, PwC US
Ed Geils
US Tax Knowledge Management Leader, PwC US
Policy On Demand
Week in Review with Pat Brown - June 20, 2025 (4:48)
In his review of this week, Pat Brown talks about his response to this question he received from non-US investors and the focus for companies in the coming week as Congress continues work on the bill.