id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-489	Goldberg, Sanford H.; Glicklich, Peter A.	Treaty-Based Nondiscrimination: Now You See It Now You Don't	2022	63	.pdf	application/pdf	26475	1481	56	For example, in explaining Article 3 of the U.S.-China treaty, which defines an enterprise of a country as an enter- prise carried on by a resident of that country, the Senate report added, [a]lthough the treaty does not define the term 'enterprise,' it will have the same meaning that it has in other U.S. tax treaties-the trade or business activities undertaken by an individual, company, partnership, or other entity.167 [Vol 1:2 Treaty-Based Nondiscrimination C. Covered Taxes While U.S. income tax treaties are normally limited to federal income taxes,13 their nondiscrimination articles may be much broader.	cache/ftr-489.pdf	txt/ftr-489.txt