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Corporate - Corporate residence
Last reviewed - 13 August 2024A 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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A PE generally is defined as a fixed place of business.
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US Tax Leader, PwC US
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Daylight for tax bill in duration of CR? (9:04)
More from Policy on Demand
Policy on Demand
September 06, 2024
When Congress returns on Monday, it will have three weeks to fund the federal government by September 30. Democratic and Republican tax writers in both chambers are preparing for next year’s taxpolicy negotiations.
Policy on Demand
September 04, 2024
On this week’s Election Watch, Rohit Kumar discusses with Pam Olson and Pat Brown how the election will impact the regulatory process.
Policy On Demand
Daylight for tax bill in duration of CR? (9:04)
Congress likely will pass a continuing resolution to fund the government for FY25. A CR that runs until December could open the door for a possible lame duck tax bill. It’s not too early forcompanies to start preparing for the 2025 tax policy debate.