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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.
Conditional upon something; used with to.
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”).
(grammar) The noun, pronoun or noun phrase about whom the statement is made. In active clauses with verbs denoting an action, the subject is the actor. In clauses in the passive voice the subject is the target of the action.
In the active sentence ‘The cat ate the mouse’, ‘the cat’ is the subject and ‘the mouse’ is the object.
In the passive sentence ‘the mouse was eaten by the cat’, ‘the mouse’ is the subject even though it is the target (patient) of the action, and ‘the cat’ is the agent.
1667, John Milton, “Book VIII”, in Paradise Lost., London: [Samuel Simmons], and are to be sold by Peter Parker; nd by Robert Boulter; nd Matthias Walker,, →OCLC; republished as Paradise Lost in Ten Books:, London: Basil Montagu Pickering, 1873, →OCLC:
this subject for heroic song
1695, C A du Fresnoy, translated by John Dryden, De Arte Graphica. The Art of Painting,, London: J Heptinstall for W. Rogers,, →OCLC:
Make choice of a subject beautifull and noble, which […] shall […]afford[…] an ample field of matter wherein to expatiate itself.
Then I had a good think on the subject of the hocussing of Cigarette, and I was reluctantly bound to admit that once again the man in the corner had found the only possible solution to the mystery.
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.
Except as otherwise expressly provided in this Act, and without prejudice to section 39, this Act shall apply to proceedings by or against the Crown in like manner as it applies to proceedings between subjects.
Ignat'ev refused to concede these points, but offered other concessions instead: Russia would not demand a consulate in Ch'i-ch'i-ha-erh or Chang-chia-k'ou (Kalgan); it would permit Chinese subjects to continue living along the Ussuri river as Chinese subjects; and it would limit to 200 the number of Russian traders in Peking.
A person ruled over by another, especially a monarch or state authority.
[…]the Grand Khan seemed to grasp the "truth" of the religion and might become a convert, thereby gaining for Christianity the souls of all his subjects.
Writers of particular lives[…]are apt to be prejudiced in favour of their subject.
2010, Ursula James, Clinical Hypnosis Textbook: A Guide for Practical Intervention, page 73:
It is also essential for those who come to the subject 'fresh' to gain the insight that will bridge their knowledge from being a subject of hypnosis to a potential practitioner.
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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