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2011•EC and international tax law series.Requires access

The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law

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Abstract

An in-depth analysis of the meaning of these three concepts in relevant tax treaties and law. Essential reading for those dealing with issues of taxation of enterprises engaged in cross-border activities.

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An in-depth analysis of the meaning of these three concepts in relevant tax treaties and law. Essential reading for those dealing with issues of taxation of enterprises engaged in cross-border activities.

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OpenAlex reports 3 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

An in-depth analysis of the meaning of these three concepts in relevant tax treaties and law. Essential reading for those dealing with issues of taxation of enterprises engaged in cross-border activities.

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

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The Meaning of "Enterprise", "Business" and "Business Profits" under Tax Treaties and EU Tax Law — Research Paper | ScholarLens