Last Updated：2022/12/22
Sentence
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.
Quizzes for review
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.
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English - English
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