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domestic corporation

   Also found in: Legal, Acronyms, Wikipedia 0.02 sec.
Domestic corporation
A corporation that is conducting business and is based in the country in which it is established, as opposed to a foreign corporation.
domestic corporation
A firm incorporated under the laws of the country or state in which it does business. For example, a firm incorporated in the United States is considered a domestic corporation in the U.S. but a foreign corporation elsewhere. Compare foreign corporation.


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The new rules also attempt to clarify the meaning of "indirect acquisition" of properties and ownership "by reason of" holding stock in the domestic corporation (or an interest in the domestic partnership).
IRS issues additional guidance on Sec. 7874 inversions by Karges, Martin H. / The Tax Adviser
The joint venture operates 10 stores in Mexico as a Mexican domestic corporation under the name Smart & Final del Noroeste, S.
Weekly profile by Los Angeles Business Journal
The Supreme Court called the discrimination in South Central Bell not merely theoretical; the undisputed record showed the average Alabama domestic corporation paid only 20% of the franchise tax it would pay if treated as a foreign corporation.
For whom the South Central Bell tolls by Sabino, Anthony Michael / Journal of Accountancy
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