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Corporate - Corporate residence
Last reviewed - 04 September 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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Election Watch: Congress up for grabs (5:04)
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Policy on Demand
August 31, 2026
The House returns with a Senate-passed funding measure awaiting action and reconciliation still on the agenda, though major tax legislation remains a long shot.
Policy on Demand
August 10, 2026
With Congress out for the August recess, we take stock of where things stand, how lawmakers wrapped up their work before the break, and what to expect when they return.
Policy On Demand
Election Watch: Congress up for grabs (5:04)
With control of the House and Senate in play, Rohit Kumar and Beth Bell break down the latest election outlook and what different outcomes could mean for the lame duck session.