"The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law" by Kim Brooks

Selected Works of Kim Brooks

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The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law

Articles, Book Chapters, & Popular Press

Kim Brooks, Dalhousie University Schulich School of Law

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Document Type

Book Chapter

Publication Date

1-1-2011

Keywords

Tax Policy,
International Taxation,
Canadian Tax Law,
Income Tax Law,
Business in Tax Law

Disciplines

International Law,
Law,
Law and Economics,
Taxation-Transnational and
Tax Law

Abstract

This chapter explores the meaning of "business" as it is used in Canadian income tax law given the four purposes that concept serves.

Citation Information

Kim Brooks, "Canada" in Guglielmo Maisto, ed, The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law (Amsterdam: IBFD, 2011) 245.