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United States
Corporate - Corporate residence
Last reviewed - 18 March 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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Week in Review with Andrew Prior – July 17, 2026 (3:27)
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Policy on Demand
July 13, 2026
Congress returns to Washington with a packed legislative agenda. We also examine the latest developments in the 2026 midterm elections, from key Senate races to a Supreme Court decision reshapingcampaign finance.
Policy on Demand
July 13, 2026
Exempt organizations continue to evolve as do the rules defining their status and operations. Chairman Dave Camp gives an inside look at what exempt organizations must consider to build relationshipsand advocate on Capitol Hill.
Policy On Demand
Week in Review with Andrew Prior – July 17, 2026 (3:27)
Congress has returned with an ambitious legislative agenda.