عمل انتقال یک عملیات تجاری به یک کشور نزدیک
UK /ˈnɪə. ʃɔː. rɪŋ/ US /ˈnɪr. ʃɔːr. ɪŋ/
The practice of operating a business or part of a business in a nearby country, usually because this involves paying less tax or other costs but is still close enough to be convenient