parent

After both her parents were killed in a forest fire, Sonia was adopted by her aunt and uncle.

It is time the international community faced the reality: we have an unmanageable, unfair, distortionary global tax regime. […] It is the starving of the public sector which has been pivotal in America no longer being the land of opportunity – with a child's life prospects more dependent on the income and education of its parents than in other advanced countries.

Misery is often the parent of the most affecting touches in poetry.

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.