### Question
How is the term Swiss enterprise defined?


### Answer
The term **Swiss enterprise** is defined in *26 CFR § 509.104* as the following:

> an enterprise carried on in Switzerland by a nonresident alien individual who is a resident of Switzerland, or by a Swiss corporation or other entity

#### Citation:
  - *26 CFR § 509.104*
  - Heading: **PART 509—SWITZERLAND**

