Sanakirja.org

Esimerkit

• 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.