country Quiz

The ability to shift profits to low-tax _________ 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.

Comparing the southern and the nordic _________ he found that Spain, Italy, Portugal and Greece were low in fertility, divortiality, cohabitation and births out of marriage, while in Denmark and Sweden fertility was relatively high, divortiality and cohabitation were high and births out of marriage strong or medium.