On taxsummaries.pwc.com, find the detailed corporate income tax information for the United States. Specifically, identify the 'Last reviewed' date for this section, the standard corporate income tax rate for a resident company, and the branch tax rate. Provide all three pieces of information.
Navigate to 'taxsummaries.pwc.com'. From the 'Select your summary' section, select 'United States' from the 'Select territory' dropdown. From the 'Select topic' dropdown, select 'Taxes on corporate income'. Click the 'Go' button. On the 'United States - Corporate - Taxes on corporate income' page, locate and extract the 'Last reviewed' date. Identify and extract the standard corporate income tax rate for a resident company. Identify and extract the branch tax rate (tax on non-US corporation's US-source income not effectively connected with a trade or business).
Successfully navigate to the 'United States - Corporate - Taxes on corporate income' page. State the 'Last reviewed' date as '28 February 2025'. State the standard corporate income tax rate for a resident company as '21%'. State the branch tax rate as '30%' on certain US-source income not effectively connected with a non-US corporation’s trade or business, unless reduced by treaty or domestic law.