Sentence:  ...a new study of how Starbucks has largely avoided paying tax in Britain...shows that current tax rules make it easy for all sorts of firms to generate...“stateless income”:nb.... In Starbucks's case, the firm has in effect turned the process of making an expensive cup of <WSD>coffee</WSD> into intellectual property. 
Meaning of the word marked with <WSD> tags:  A beverage made by infusing the beans of the coffee plant in hot water.