Paul L. Caron
Dean




Friday, December 16, 2011

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

Kim Brooks (Dean, Dalhousie University, Schulich School of Law), The Meaning of 'Enterprise,' 'Business' and 'Business Profits' Under Tax Treaties and EU Tax Law:

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

https://taxprof.typepad.com/taxprof_blog/2011/12/brooks-.html

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