profit shifting
B2CEFR level
55/100Rarity: uncommon
TechnicalRegister
The relocation of taxable profits from high-tax to low-tax jurisdictions, typically through intra-group pricing or financing.
Routing royalties through a low-tax holding company was a classic instance of profit shifting.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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