### Question
Can you define what Greek Enterprise means?


### Answer
**Greek Enterprise** is defined as the following in *26 CFR § 502.1*:

> an industrial or commercial enterprise or undertaking carried on in Greece by a subject or resident of Greece or by a Greek corporation

#### Citation:
  - *26 CFR § 502.1*
  - Heading: **Title 26—Internal Revenue > PART 502—GREECE > CHAPTER 1—INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY (Continued) > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS**

