### Question
How does the law define Swiss enterprise?


### Answer
Under *26 CFR § 509.104*, **Swiss enterprise** is defined as:

> 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**

