This book is the result of a joint effort of researchers of Tilburg University's Center for Company Law (CCL). It concludes the former CCL research program Foundations and Developments of (Inter)national and European Business and Tax Law (2004-2009) and is the start of CCL's new program. Basic questions regarding business law and tax law are phrased and answered on the basis of concrete research results with respect to four different periods during the lifetime of an enterprise: establishing/choosing the legal form, financing, functioning, and reorganizing the business. The answers to these fundamental questions can be seen as building stones for enhancing entrepreneurship by means of reforming and simplifying relevant regulations in the field of business law and tax law.