选项D

问题如下：

What does ‘offshoring’ mean?

选项：

A.

Protecting coastal areas by building offshore dykes to protect cities against climate change.

B.

Climate migrants moving from shore areas to more inland cities.

C.

Moving company production to low-income countries

D.

Tax avoidance by companies

解释：

C 是正确的

解析：

离岸外包是指将公司生产转移到低收入国家

比如由于发展中国家服装业工人的工资较低，现在衣服主要在越南、孟加拉国和中国等国家生产。

这导致了西方国家的纺织业的消失。