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"This policy does nothing to control costs," the document says; "it simply shifts substantial costs from Medicare to other parts of government and to private and public employers".
The whole point of the Senate hearing was to show how Apple shifts substantial amounts of its economic profits from the United States to Ireland, where they are taxed at a rate close to zero.
For the period between 1960 and 2040, we tested four different environmental scenarios ranging from small decreases in conifer forest and a stabilization of agricultural areas and shrublands to more radical shifts, substantial decreases in agricultural areas and massive expansion of eucalyptus stands.
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He also said he would deny government contracts to companies that shift substantial numbers of jobs overseas or move company headquarters abroad for tax reasons.
And it was he who led the effort in the 1980's to reform fund-sharing rules to encourage fund-raising cooperation among the national and affiliates and to shift substantial funds to smaller affiliates.
Even though universal health coverage can reduce the system's over-all expense — for instance, by granting everyone access to preventive care and to prompt, consistent treatment for chronic illnesses — any plausible approach will shift substantial costs from the private sector to taxpayers.
Murphy's criticisms of the current system were echoed by David Spencer, a US attorney and adviser to campaign group Tax Justice Network, who said: "There is more and more evidence of the fact that multinationals are shifting substantial income from high tax to low tax jurisdictions.
In February America's Securities and Exchange Commission announced an inquiry into the way Elan is alleged to have shifted substantial research and development (R&D) costs off its books and into a complex set of joint ventures, while also prematurely claiming revenues from these off-balance-sheet entities, thereby puffing up its profits.
Even people in a position to shift substantial wealth to family tend to be reluctant to make gifts so large that they will incur gift tax.
And I predict 2010 will be the year that most major brand advertisers shift substantial portions of their budgets toward more targeted, measurable, engaging and accountable mediums".
This technique shifts the substantial 3D computational overhead into the initial selection of diverse shapes and the generation of the 3D fingerprint for all conformers in the database.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com