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Corporate - Corporate residence
Last reviewed - 28 February 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.
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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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US Tax Leader, PwC US
US Tax Knowledge Management Leader, PwC US
Week in Review with Chairman Camp - May 9, 2025 (1:58)
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Policy on Demand
May 05, 2025
House committees aim to tackle difficult decisions on spending cuts and tax policy to pass reconciliation legislation by Memorial Day.
Policy on Demand
May 02, 2025
Congressional Republicans advance multiple tax policy measures critical to their policy agenda with the House aiming to pass its budget reconciliation legislation possibly in the next month.
Policy On Demand
Week in Review with Chairman Camp - May 9, 2025 (1:58)
In a week filled with high-level meetings, the question remains - will House Republicans achieve the political consensus needed to unlock $4.5 trillion in tax relief through the reconciliationprocess?