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White CP
White CP
White CP

Per Se Non-U.S. Corporation

Definition:

Per se corporations are non-U.S. entities deemed to be corporations for U.S. federal tax purposes if it is a certain type of non-U.S. entity that is identified on a comprehensive list in the Code of Federal Regulations.  These entities receive an automatic classification of corporation at the time of formation and are not eligible to elect a different classification for U.S. tax purposes.  The list of non-U.S. entity designations that are automatically classified as corporation can be found in Treas. Reg. s. 301.7701-2(b)(8).