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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
Week in Review with Janice Mays - November 21, 2025 (3:36)
The US Treasury signals action on the One Big Beautiful Bill Act's impact, while the US/OECD Pillar 2 negotiations move closer to finalizing a deal.