The Meaning of “Enterprise”, “Business” and “Business profits” in the UK’s Double Taxation Conventions [PDF]
The terms “enterprise” “business” and “business profits” are used extensively in the OECD Model, which is the basis for the majority of the UK’s double tax conventions, and are central to the accepted rationale for attributing the right to exercise jurisdiction to tax on a source basis. However, none of these concepts is exhaustively defined.
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