function corporate_accounts_tagging( $txn ) {

    if ( 'sub_account' == $txn->txn_type ) {

        $settings = get_post_meta( $txn->product_id, 'wpf-settings-memberpress', true );

        if ( ! empty( $settings['apply_tags_corporate_accounts'] ) ) {
            wp_fusion()->user->apply_tags( $settings['apply_tags_corporate_accounts'], $txn->user_id );
        }
    }

}

add_action( 'mepr-txn-status-complete', 'corporate_accounts_tagging' );