_:vb6822811 "(economics) A resource used in the production of goods or services, a factor of production."@en . _:vb6822812 . _:vb6822811 . . "7" . _:vb6822812 "2013 June 22, \u201CT time\u201D, in The Economist, volume 407, number 8841, page 68:"@en . _:vb6822812 "The ability to shift profits to low-tax countries by locating intellectual property in them [\u2026] is often assumed to be the preserve of high-tech companies. [\u2026] current tax rules make it easy for all sorts of firms to generate [\u2026] \u201Cstateless income\u201D: 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."@en .