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Corporate - Corporate residence
Last reviewed - 18 March 2026A 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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Policy On Demand
A closer look at IEEPA tariffs and intercompany transactions (5:04)
With nearly half of IEEPA tariffs tied to intercompany transactions, companies are reassessing the financial statement, income tax, and transfer pricing impacts of tariff costs and potential refunds.