On taxsummaries.pwc.com, find the 'Corporate income tax (CIT) rates' for the United States. Note the federal CIT rate and its 'Last reviewed' date from the main list. Then, navigate to the detailed tax summary for the United States and identify the standard corporate income tax rate for a resident company and the branch tax rate.
Navigate to 'taxsummaries.pwc.com/tax-summaries/united-states/corporate/corporate-income-tax-cit-rates' Locate the table displaying 'Corporate income tax (CIT) rates' for various countries. Find the row corresponding to 'United States' within this table. Extract the 'Headline CIT rate (%)' for the United States from this row. Extract the 'Last reviewed' date associated with the United States entry in the table. Click on the 'United States' link (not the filter button) to navigate to its detailed tax summary page. On the detailed tax summary page for the United States, locate the section detailing 'Corporate income tax (CIT)'. Identify and state the standard corporate income tax rate for a resident company. Identify and state the branch tax rate.
Successfully locate the 'United States' entry in the main CIT rates table. State the correct 'Headline CIT rate (%)' for the United States from the main table. State the correct 'Last reviewed' date for the United States from the main table. Successfully navigate to the dedicated detailed tax summary page for the United States. State the standard corporate income tax rate for a resident company as found on the detailed summary page. State the branch tax rate as found on the detailed summary page.