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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
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Week in Review with Andrew Prior - July 26, 2024 (2:47)
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Week in Review with Andrew Prior - July 26, 2024 (2:47)
Presumptive Democratic nominee Kamala Harris likely will not diverge too far from President Biden on presidential campaign tax proposals.