最終更新日:2022/12/24
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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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.