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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.
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US Tax Leader, PwC US
US Tax Knowledge Management Leader, PwC US
What the new law does - and does not do - for financial services firms (8:31)
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What the new law does - and does not do - for financial services firms (8:31)
Brian Rebhun examines the tax provisions included and omitted from the new law, highlighting their significance for the financial services sector.