Sentence:  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 <WSD>subject</WSD> 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. 
Meaning of the word marked with <WSD> tags:  Likely to be affected by or to experience something.