Sentence:  Yet in “Through a Latte, Darkly”, a new study of how Starbucks has largely avoided paying tax in Britain, Edward Kleinbard ... shows that current tax rules make it easy for all sorts of firms to generate what he calls “stateless income”: ... In Starbucks's case, the firm has in effect turned the <WSD>process</WSD> of making an expensive cup of coffee into intellectual property. 
Meaning of the word marked with <WSD> tags:  A series of events which produce a result (the (product)).