A business describes an organized business entity in which products and services are produced and provided for buyers. Operation as a production facility is differentiated from the company, which usually has other functional areas (e.g. finance, marketing, research and development) and can even include several companies.
In economic statistics, companies are the geographically separate branches of companies in the manufacturing sector. In tax law, the term operation (permanent establishment) includes any fixed business facility or facility that is used for the exercise of a standing trade (standing trade) (Section 12 AO).