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United States
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.
Permanent establishment (PE)
A PE generally is defined as a fixed place of business.
United States contacts
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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
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.