Sentence:  The ability to shift profits to <WSD>low</WSD>-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. [...] 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. 
Meaning of the word marked with <WSD> tags:  Small, not high (in amount or quantity, value, force, energy, etc).