Contact Us
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.
United States contacts
United States contacts
United States News
Week in Review with Scott McCandless - June 4, 2026 (3:16)
To be notified when new videos are available, click Subscribe, and choose Policy on Demand in the Featured insights section.
More from Policy on Demand
Policy on Demand
June 01, 2026
As Congress returns, lawmakers are focused on budget reconciliation legislation and OBBBA technical corrections. The bigger question for the months ahead is whether bipartisan interest in taxlegislation can translate into a package that can pass.
Policy on Demand
May 29, 2026
When Congress returns next week, Treasury Secretary Bessent will testify on the President’s budget proposals and Congress will need to address Immigration and Customs Enforcement and Border Patrolfunding, FISA, and fiscal year 2027 appropriations.
Policy On Demand
Week in Review with Scott McCandless - June 4, 2026 (3:16)
Congress pushes a new homeland security funding bill amid talks on digital asset taxes and other legislative priorities.