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

See all articles by Kim Brooks

Kim Brooks

Dalhousie University - Schulich School of Law

Date Written: August 13, 2011

Abstract

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

Suggested Citation

Brooks, Kimberley, The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law (August 13, 2011). THE MEANING OF ‘ENTERPRISE,’ ‘BUSINESS’ AND ‘BUSINESS PROFITS’ UNDER TAX TREATIES AND EU TAX LAW, pp. 245-272, Guglielmo Maisto, ed., IBFD, August 2011, Available at SSRN: https://ssrn.com/abstract=1971784

Kimberley Brooks (Contact Author)

Dalhousie University - Schulich School of Law ( email )

6061 University Ave
Weldon Law Building
Halifax, Nova Scotia B3H4H9
Canada

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