Commentary |
- In determination of an establishment, it does not distinguish between profitㆍnon-profit and legalㆍillegal characteristics. .
- An enterprise is a corporate body of legal·institutional units with autonomy for allocating resources for the production of goods and services.
- It differs from an establishment that it can be comprised of several establishments engaged in one or more productive activities.
- Therefore, if an enterprise carries out economic activities in multiple locations, then each activities in those locations gets partitioned as activities of separate establishments.
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