had the same at the same conditions basically they had the bargaining power they had the technological advantage and the money these places wanted them and the deal was very little taxes. in our age tax avoidance or tax planning as it as it's called in business schools has become a central feature of business globally and that's a quite different situation from when you know developing fragile states in the one nine hundred centuries we're offering low tax low taxes now it's the core of business limiting us in. a multinational can easily avoid fiscal legislation in the sovereign states where it operates by using a method which is well known today transfer prices where profits show up in the