Thought this might be an interesting bit of info to get this board started!
 
Defininition of "enterprise" in the Double Tax Treaties?
 
There is no definition of "enterprise"....
 
"There is no definition of `enterprise' but it is clear from the context in which the term appears that it must be some sort of business or commercial undertaking. Some of our treaties, mainly older ones but including that with the United States, use instead the term `industrial or commercial undertaking'"
 
http://www.hmrc.gov.uk/manuals/ithmanual/html/ITH0500/06_0016_ITH524.htm
 
Other useful bits for forum members on these type of issues would be helpful .. 8)