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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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Policy On Demand
Election Watch: Midterms implications on tax-writing committees (5:29)
With just 15 days until the 2026 midterms, election outcomes could reshape congressional tax-writing committees and create new opportunities for businesses to engage with lawmakers on key tax issues.