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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 (2011)
  • Kim Brooks
Abstract
This chapter explores the meaning of business as it is used in Canadian income tax law given the four purposes that concept serves.
Disciplines
Publication Date
2011
Editor
Guglielmo Maisto
Publisher
IBFD Publications
Citation Information
Kim Brooks. "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 (2011)
Available at: http://works.bepress.com/kim-brooks/20/