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On-line tool: Step 3 - Meaning of enterprise

The EC defines enterprise quite widely, as “any entity engaged in an economic activity irrespective of its legal form”.

The wording seems to be intended to be wider than just "businesses". So, an individual or a trust will be an ‘enterprise’ not only if they are in business, but, arguably, merely if they own an interest in a company or partnership (as investment is surely an economic activity).

Back to meaning of group, click here.

The 'small print'

The comments on this page and elsewhere on this website are of a general nature. It is not practicable in a general review such as this to consider every convolution of the UK transfer pricing rules or of any other tax law that may be relevant. Moreover, these pages naturally do not take into account the specific facts relating to any particular taxpayer. Therefore, although the guidance in this website should give a good indication of the likely position under the transfer pricing rules, taxpayers should obtain professional advice to verify the position, or carry out their own analysis.

Neither TPS nor its affiliates and employees make any representation regarding the completeness or accuracy thereof and they accept no responsibility for any loss or damage incurred as a result of any user acting or refraining from acting upon anything contained on these pages or upon its omission therefrom.

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