The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law
THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS’ AND ‘BUSINESS PROFITS’ UNDER TAX TREATIES AND EU TAX LAW, pp. 245-272, Guglielmo Maisto, ed., IBFD, August 2011
14 Pages Posted: 13 Dec 2011
Date Written: August 13, 2011
This chapter explores the meaning of "business" as it is used in Canadian income tax law given the four purposes that concept serves.
Keywords: tax policy, international taxation, Canadian tax law
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