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

    Research output: Chapter in Book/Report/Conference proceedingChapter

    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 languageCanadian English
    Title of host publicationThe Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law
    Publication statusPublished - 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

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