Abstract
This chapter explores the meaning of "business" as it is used in Canadian income tax law given the four purposes that concept serves.
Original language | Canadian English |
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Title of host publication | The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law |
Publication status | Published - Jan. 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
- Tax Law