The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law
Document Type
Book Chapter
Publication Date
2011
Keywords
Tax Policy, International Taxation, Canadian Tax Law, Income Tax Law, Business in 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.
Recommended Citation
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.
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