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Corporate - Corporate residence
Last reviewed - 04 September 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.
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Policy On Demand
Election Watch: What's next for tax policy? (9:32)
With the midterm elections in the rearview mirror and both the House and Senate flipping control, we’ll unpack what the results mean for tax policy and what Congress’s priorities may be in 2027.