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The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report

Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011

Univ. of Wisconsin Legal Studies Research Paper No. 1161

29 Pages Posted: 10 Jun 2011 Last revised: 10 Sep 2015

Allison Christians

McGill University - Faculty of Law

Yariv Brauner

University of Florida - Levin College of Law

Date Written: June 8, 2011

Abstract

The terms “enterprise,” “business” and “business profits” are ubiquitous in U.S. and international tax law yet they are often ill-defined and under-theorized, especially in their interaction with other regulatory areas. This U.S. Report, commissioned for a comparative volume on the subject, focuses on the use and significance of these concepts from a U.S. perspective. Part I deals with the meaning of these concepts under domestic non-tax legislation, with a particular focus on private law, commercial law, company law and bankruptcy law. Part II describes the concepts under domestic tax law with reference to relevant jurisprudence, administrative practice and doctrine. Part III discusses the concepts as interpreted for purposes of double tax conventions, with reference to specific treaty provisions, case law and literature. Part IV discusses the compatibility of domestic law provisions with their use in tax conventions and concludes.

Keywords: taxation, international tax, business, business profits, enterprise, tax convention, tax treaty, interpretation, jurisprudence, OECD

JEL Classification: H20, H24, H25, K34

Suggested Citation

Christians, Allison and Brauner, Yariv, The Meaning of ‘Enterprise,’ ‘Business,’ and ‘Business Profits’ under Tax Treaties and Domestic Tax Law: U.S. Report (June 8, 2011). Allison Christians, Yariv Brauner, THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS,’ AND ‘BUSINESS PROFITS,’ UNDER TAX TREATIES AND DOMESTIC TAX LAW, 2011; Univ. of Wisconsin Legal Studies Research Paper No. 1161. Available at SSRN: https://ssrn.com/abstract=1860344 or http://dx.doi.org/10.2139/ssrn.1860344

Allison Christians (Contact Author)

McGill University - Faculty of Law ( email )

3644 Rue Peel
Montréal, Quebec
Canada

Yariv Brauner

University of Florida - Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
3522730949 (Phone)

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