Home / 
General definitions
X X X X Extracts X X X X
X X X X Extracts X X X X
....ax, as the context requires; (c) the term person includes an individual, a company and any other body of persons which is treated as an entity for tax purposes; (d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) the terms enterprise of a Contracting State and enterprise of the other Contra....
TaxTMI