Worldwide Tax Summaries

Corporate
	Topic	Page type	Activate/Deactivate
	Other issues	Optional
Individual
	Topic	Page type	Activate/Deactivate
	Sample personal income tax calculation	Optional
	Other issues	Optional

United States

Corporate - Corporate residence

Last reviewed - 14 January 2020

A 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.