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| Tekijä: | Freedman, J. Ward, J. |
| Otsikko: | Taxation of small and medium-sized enterprises |
| Lehti: | European Taxation
2000 : VOL. 40:5, p. 158-174 |
| Asiasana: | Taxation Legislation Companies Small business United Kingdom Europe |
| Vapaa asiasana: | SME |
| Kieli: | eng |
| Tiivistelmä: | 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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