Sentence:  The <WSD>ability</WSD> to shift profits to low-tax countries by locating intellectual property in them, which is then licensed to related businesses in high-tax countries, is often assumed to be the preserve of high-tech companies. 
Meaning of the word marked with <WSD> tags:  The legal wherewithal to act. (First attested in the mid 17th century.)<ref name=SOED/>