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United States
Corporate - Corporate residence
Last reviewed - 15 August 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
Federal tax act prompts state agencies to shift focus (5:37)
As state and local tax collection agencies assess the potential effects of the One Big Beautiful Bill Act, they turn their attention to data, talent, and inter-agency and state collaboration.