Basis-independent methods for the two-Higgs-doublet model II. The   significance of tan(beta)
  In the most general two-Higgs-doublet model (2HDM), there is no distinction between the two complex hypercharge-one SU(2) doublet scalar fields, Phi_a (a=1,2). Thus, any two orthonormal linear combinations of these two fields can serve as a basis for the Lagrangian. All physical observables of the model must therefore be basis-independent. For example, tan(beta)=<Phi_2^0>/<Phi_1^0> is basis-dependent and thus cannot be a physical parameter of the model. In this paper, we provide a basis-independent treatment of the Higgs sector with particular attention to the neutral Higgs boson mass-eigenstates, which generically are not eigenstates of CP. We then demonstrate that all physical Higgs couplings are indeed independent of tan(beta). In specialized versions of the 2HDM, tan(beta) can be promoted to a physical parameter of the Higgs-fermion interactions. In the most general 2HDM, the Higgs-fermion couplings can be expressed in terms of a number of physical "tan(beta)--like" parameters that are manifestly basis-independent. The minimal supersymmetric extension of the Standard Model provides a simple framework for exhibiting such effects. 
Howard E. Haber and Deva O'Neil