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2011•SSRN Electronic JournalOpen access

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

Kim Brooks

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Abstract

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

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What this paper is about

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

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Available abstract

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

Key concepts: Business, Meaning (existential), Tax law, Law and economics, Accounting, Double taxation, Law, Economics

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