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United States
Corporate - Corporate residence
Last reviewed - 15 August 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.
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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Policy On Demand
CAMT and other guidance, tradeoffs in a deregulatory environment (12:27)
Sarah Haradon tackles recent company questions on CAMT, outlines key takeaways from the IRS Priority Guidance Plan, and highlights the importance of stakeholder input.