Tech companies evade taxes easily because they move only intellectual property

Evidence

Since these companies only need to move intellectual property (rather than entire factories) to different tax jurisdictions, tax evasion is particularly easy for them. — Nick Srnicek, Platform Capitalism, 35

Categorization

• XREF: Connects to the platform data-extraction thesis: platforms being asset-light software businesses is precisely what makes them tax-elusive. — connects to: Closed-platform control and tax avoidance mark Apple’s imperial posture — Nick Couldry & Ulises A. Mejias, The Costs of Connection: How Data Is…, 189; Tax evasion is illegal while tax avoidance is legal. — Bryan A. Garner, Jeff Newman, Tiger Jackson, The Redbook: A Manual on Legal Style,…, 1175

Related

• Closed-platform control and tax avoidance mark Apple’s imperial posture (similarity 0.79)

Broader Connections

• Tax evasion is illegal while tax avoidance is legal. #qualifies (0.80) — Bryan A. Garner, Jeff Newman, Tiger Jackson, The Redbook, 1175