A corporation is a legal entity created by individuals or shareholders that functions as a separate organization from its owners. Corporations have some of the same legal rights as individuals. They ...

A week ago the Business Roundtable, a lobbying group composed of the nation’s leading CEOs, including Apple’s Tim Cook and Amazon’s Jeff Bezos, announced a decision to change the definition of the ...

Because domestic corporations are subject to tax on their worldwide income while foreign corporations are subject to tax only on their U.S.-source income, corporate residence is one of the more ...

A small business may operate under various legal forms. The most common of these, particularly for new startups, is the sole proprietorship. The individual who owns the business receives all of its ...