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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.
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Krishnan Chandrasekhar
US Tax Leader, PwC US
Ed Geils
US Tax Knowledge Management Leader, PwC US
Policy On Demand
Brett York brings vast Treasury experience to PwC (11:12)
Brett York recently joined PwC after spending over a decade in key tax policy roles at the Treasury Department. Brett discusses some of the challenges and rewards of publishing guidance interpretingand implementing complex areas of tax legislation.