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| Author: | Freedman, J. Ward, J. |
| Title: | Taxation of small and medium-sized enterprises |
| Journal: | European Taxation
2000 : VOL. 40:5, p. 158-174 |
| Index terms: | Taxation Legislation Companies Small business United Kingdom Europe |
| Freeterms: | SME |
| Language: | eng |
| Abstract: | In the U.K., the most widely used legal definition of small and medium-sized enterprise (SME) comes from company law, following the EC Fourth Company Law Directive. This article presents a brief overview on the issue. |
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