### Question
How is the "Greek Enterprise" defined?


### Answer
The term **Greek Enterprise** is defined in *26 CFR § 502.1* as follows -

> 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: **PART 502—GREECE > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS > SUBCHAPTER G—REGULATIONS UNDER TAX CONVENTIONS**

