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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
Proposed clean fuel production credit rules after OB3 (7:34)
With proposed rules now out for the Section 45Z clean fuel production credit, companies are getting their first clear view of how the incentive could work after OB3 and what it means for operationsand investment decisions.