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Corporate - Corporate residence
Last reviewed - 28 February 2025A 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 or a dependent agent that a non-US company has in the United States.
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How will the mega bill reshape the financial services landscape? (10:21)
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How will the mega bill reshape the financial services landscape? (10:21)
Brian Rebhun, PwC's Financial Services Tax Leader, talks about the how the sweeping tax bill, now on its way to the Senate, could reshape the financial services landscape and what companies and firmscan do now to prepare.