location

The ability to shift profits to low-tax countries by locating intellectual property in them[…]is often assumed to be the preserve of high-tech companies.[…]current tax rules make it easy for all sorts of firms to generate[…]“stateless income”: profit subject to tax in a jurisdiction that is neither the location of the factors of production that generate the income nor where the parent firm is domiciled.

The Ontario tunnel was not located in pursuance of the law relating to tunnel-sites. Lewis failed to follow up his discovery of mineral therein with any effort whatever towards completing the statutory location of a mining claim.

It is the sounds of apartheid, of the townships, the locations […]