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.
Menu listings and prices are subject to change.
He's subject to sneezing fits.
The local board sets local policy, subject to approval from the State Board.
Placed or situated under; lying below, or in a lower situation.
From Latinsubiectus (“a subject, an inferior”), subiectum (“the subject of a proposition”), past participle of subiciō (“throw, lay, place”), from sub (“under, at the foot of”) + iaciō (“throw, hurl”).
The departure was not unduly prolonged. […] Within the door Mrs. Spoker hastily imparted to Mrs. Love a few final sentiments on the subject of Divine Intention in the disposition of buckets; farewells and last commiserations; a deep, guttural instigation to the horse; and the wheels of the waggonette crunched heavily away into obscurity.
One of the hidden glories of Victorian engineering is proper drains. […] But out of sight is out of mind. And that, together with the inherent yuckiness of the subject, means that many old sewers have been neglected and are in dire need of repair.
Not long ago, it was difficult to produce photographs of tiny creatures with every part in focus. That’s because the lenses that are excellent at magnifying tiny subjects produce a narrow depth of field.
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