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Corporate - Corporate residence
Last reviewed - 07 February 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.
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A PE generally is defined as a fixed place of business.
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US Tax Leader and Tax Consulting Leader, PwC US
US Tax Knowledge Management Leader, PwC US
Week in Review with Andrew Prior - May 10, 2024 (2:18)
More from Policy on Demand
Policy on Demand
May 06, 2024
Karl Russo shares his insights on the projected US revenue loss from the OECD’s global tax agreement and the potential costly extension of TCJA provisions.
Policy on Demand
May 03, 2024
While Congress struggles to advance tax policy and the likelihood of the tax bill passing is diminishing, Todd Metcalf sees the wheels of tax policy turning with the quickening pace of regulatoryguidance.
Policy On Demand
Week in Review with Andrew Prior - May 10, 2024 (2:18)
With the likelihood of passage of the bipartisan tax bill dimming, companies should focus their attention on the Congressional tax-writing committees and engage with Members as they begin to preparefor the 2025 tax debate.