id	sid	tid	token	lemma	pos
aijes-3998	1	1	general	general	ADJ
aijes-3998	1	2	considerations	consideration	NOUN
aijes-3998	1	3	on	on	ADP
aijes-3998	1	4	the	the	DET
aijes-3998	1	5	impact	impact	NOUN
aijes-3998	1	6	of	of	ADP
aijes-3998	1	7	transfer	transfer	NOUN
aijes-3998	1	8	pricing	pricing	NOUN
aijes-3998	1	9	by	by	ADP
aijes-3998	1	10	multinational	multinational	ADJ
aijes-3998	1	11	companies	company	NOUN
aijes-3998	1	12	on	on	ADP
aijes-3998	1	13	a	a	DET
aijes-3998	1	14	national	national	ADJ
aijes-3998	1	15	economy	economy	NOUN
aijes-3998	1	16	agora	agora	PROPN
aijes-3998	1	17	international	international	PROPN
aijes-3998	1	18	journal	journal	NOUN
aijes-3998	1	19	of	of	ADP
aijes-3998	1	20	economical	economical	ADJ
aijes-3998	1	21	sciences	science	NOUN
aijes-3998	1	22	,	,	PUNCT
aijes-3998	1	23	aijes	aije	NOUN
aijes-3998	1	24	,	,	PUNCT
aijes-3998	1	25	issn	issn	PROPN
aijes-3998	1	26	2067	2067	NUM
aijes-3998	1	27	-	-	SYM
aijes-3998	1	28	3310	3310	NUM
aijes-3998	1	29	,	,	PUNCT
aijes-3998	1	30	e	e	PROPN
aijes-3998	1	31	issn	issn	PROPN
aijes-3998	1	32	2067	2067	NUM
aijes-3998	1	33	–	–	PUNCT
aijes-3998	1	34	7669	7669	NUM
aijes-3998	1	35	,	,	PUNCT
aijes-3998	1	36	vol	vol	NOUN
aijes-3998	1	37	11	11	NUM
aijes-3998	1	38	(	(	PUNCT
aijes-3998	1	39	2017	2017	NUM
aijes-3998	1	40	)	)	PUNCT
aijes-3998	1	41	general	general	ADJ
aijes-3998	1	42	considerations	consideration	NOUN
aijes-3998	1	43	on	on	ADP
aijes-3998	1	44	the	the	DET
aijes-3998	1	45	impact	impact	NOUN
aijes-3998	1	46	of	of	ADP
aijes-3998	1	47	transfer	transfer	NOUN
aijes-3998	1	48	pricing	pricing	NOUN
aijes-3998	1	49	performed	perform	VERB
aijes-3998	1	50	by	by	ADP
aijes-3998	1	51	multinational	multinational	ADJ
aijes-3998	1	52	companies	company	NOUN
aijes-3998	1	53	on	on	ADP
aijes-3998	1	54	a	a	DET
aijes-3998	1	55	national	national	ADJ
aijes-3998	1	56	economy	economy	PROPN
aijes-3998	1	57	rica	rica	PROPN
aijes-3998	1	58	ivan	ivan	PROPN
aijes-3998	1	59	1	1	NUM
aijes-3998	1	60	,	,	PUNCT
aijes-3998	1	61	călin	călin	NOUN
aijes-3998	1	62	tănase	tănase	NOUN
aijes-3998	1	63	ladar	ladar	NOUN
aijes-3998	1	64	2	2	NUM
aijes-3998	1	65	1	1	NUM
aijes-3998	1	66	faculty	faculty	NOUN
aijes-3998	1	67	of	of	ADP
aijes-3998	1	68	electrical	electrical	ADJ
aijes-3998	1	69	engineering	engineering	NOUN
aijes-3998	1	70	and	and	CCONJ
aijes-3998	1	71	information	information	NOUN
aijes-3998	1	72	technology	technology	NOUN
aijes-3998	1	73	,	,	PUNCT
aijes-3998	1	74	university	university	PROPN
aijes-3998	1	75	of	of	ADP
aijes-3998	1	76	oradea	oradea	PROPN
aijes-3998	1	77	,	,	PUNCT
aijes-3998	1	78	str	str	PROPN
aijes-3998	1	79	.	.	PUNCT
aijes-3998	1	80	universității	universității	PROPN
aijes-3998	1	81	,	,	PUNCT
aijes-3998	1	82	nr	nr	PROPN
aijes-3998	1	83	.	.	PROPN
aijes-3998	1	84	1	1	NUM
aijes-3998	1	85	,	,	PUNCT
aijes-3998	1	86	oradea	oradea	PROPN
aijes-3998	1	87	,	,	PUNCT
aijes-3998	1	88	romania	romania	PROPN
aijes-3998	1	89	2	2	NUM
aijes-3998	1	90	faculty	faculty	NOUN
aijes-3998	1	91	of	of	ADP
aijes-3998	1	92	environment	environment	NOUN
aijes-3998	1	93	protection	protection	NOUN
aijes-3998	1	94	,	,	PUNCT
aijes-3998	1	95	university	university	NOUN
aijes-3998	1	96	of	of	ADP
aijes-3998	1	97	oradea	oradea	PROPN
aijes-3998	1	98	,	,	PUNCT
aijes-3998	1	99	str	str	PROPN
aijes-3998	1	100	.	.	PUNCT
aijes-3998	2	1	universității	universității	PROPN
aijes-3998	2	2	,	,	PUNCT
aijes-3998	2	3	nr	nr	PROPN
aijes-3998	2	4	.	.	PROPN
aijes-3998	2	5	1	1	NUM
aijes-3998	2	6	,	,	PUNCT
aijes-3998	2	7	oradea	oradea	NOUN
aijes-3998	2	8	,	,	PUNCT
aijes-3998	2	9	romania	romania	PROPN
aijes-3998	2	10	e	e	PROPN
aijes-3998	2	11	-	-	NOUN
aijes-3998	2	12	mails	mail	NOUN
aijes-3998	2	13	rika_ivan2005@yahoo.com	rika_ivan2005@yahoo.com	X
aijes-3998	2	14	,	,	PUNCT
aijes-3998	2	15	ladarcalin@yahoo.com	ladarcalin@yahoo.com	X
aijes-3998	3	1	abstract	abstract	ADJ
aijes-3998	3	2	the	the	DET
aijes-3998	3	3	presence	presence	NOUN
aijes-3998	3	4	of	of	ADP
aijes-3998	3	5	an	an	DET
aijes-3998	3	6	increasing	increase	VERB
aijes-3998	3	7	number	number	NOUN
aijes-3998	3	8	of	of	ADP
aijes-3998	3	9	multinational	multinational	ADJ
aijes-3998	3	10	companies	company	NOUN
aijes-3998	3	11	leads	lead	VERB
aijes-3998	3	12	to	to	ADP
aijes-3998	3	13	an	an	DET
aijes-3998	3	14	increase	increase	NOUN
aijes-3998	3	15	in	in	ADP
aijes-3998	3	16	the	the	DET
aijes-3998	3	17	number	number	NOUN
aijes-3998	3	18	of	of	ADP
aijes-3998	3	19	international	international	ADJ
aijes-3998	3	20	transactions	transaction	NOUN
aijes-3998	3	21	due	due	ADJ
aijes-3998	3	22	to	to	ADP
aijes-3998	3	23	trade	trade	NOUN
aijes-3998	3	24	between	between	ADP
aijes-3998	3	25	entities	entity	NOUN
aijes-3998	3	26	belonging	belong	VERB
aijes-3998	3	27	to	to	ADP
aijes-3998	3	28	these	these	DET
aijes-3998	3	29	companies	company	NOUN
aijes-3998	3	30	,	,	PUNCT
aijes-3998	3	31	but	but	CCONJ
aijes-3998	3	32	also	also	ADV
aijes-3998	3	33	due	due	ADP
aijes-3998	3	34	to	to	ADP
aijes-3998	3	35	exchanges	exchange	NOUN
aijes-3998	3	36	with	with	ADP
aijes-3998	3	37	other	other	ADJ
aijes-3998	3	38	international	international	ADJ
aijes-3998	3	39	companies	company	NOUN
aijes-3998	3	40	.	.	PUNCT
aijes-3998	4	1	transactions	transaction	NOUN
aijes-3998	4	2	made	make	VERB
aijes-3998	4	3	by	by	ADP
aijes-3998	4	4	the	the	DET
aijes-3998	4	5	entities	entity	NOUN
aijes-3998	4	6	belonging	belong	VERB
aijes-3998	4	7	to	to	ADP
aijes-3998	4	8	the	the	DET
aijes-3998	4	9	same	same	ADJ
aijes-3998	4	10	multinational	multinational	ADJ
aijes-3998	4	11	company	company	NOUN
aijes-3998	4	12	are	be	AUX
aijes-3998	4	13	influenced	influence	VERB
aijes-3998	4	14	by	by	ADP
aijes-3998	4	15	the	the	DET
aijes-3998	4	16	laws	law	NOUN
aijes-3998	4	17	in	in	ADP
aijes-3998	4	18	force	force	NOUN
aijes-3998	4	19	which	which	PRON
aijes-3998	4	20	apply	apply	VERB
aijes-3998	4	21	to	to	ADP
aijes-3998	4	22	a	a	DET
aijes-3998	4	23	national	national	ADJ
aijes-3998	4	24	economy	economy	NOUN
aijes-3998	4	25	and	and	CCONJ
aijes-3998	4	26	which	which	PRON
aijes-3998	4	27	regulates	regulate	VERB
aijes-3998	4	28	international	international	ADJ
aijes-3998	4	29	money	money	NOUN
aijes-3998	4	30	flows	flow	NOUN
aijes-3998	4	31	;	;	PUNCT
aijes-3998	4	32	such	such	ADJ
aijes-3998	4	33	laws	law	NOUN
aijes-3998	4	34	have	have	VERB
aijes-3998	4	35	different	different	ADJ
aijes-3998	4	36	provisions	provision	NOUN
aijes-3998	4	37	from	from	ADP
aijes-3998	4	38	one	one	NUM
aijes-3998	4	39	country	country	NOUN
aijes-3998	4	40	to	to	ADP
aijes-3998	4	41	another	another	PRON
aijes-3998	4	42	,	,	PUNCT
aijes-3998	4	43	and	and	CCONJ
aijes-3998	4	44	thus	thus	ADV
aijes-3998	4	45	generating	generate	VERB
aijes-3998	4	46	income	income	NOUN
aijes-3998	4	47	losses	loss	NOUN
aijes-3998	4	48	for	for	ADP
aijes-3998	4	49	these	these	DET
aijes-3998	4	50	companies	company	NOUN
aijes-3998	4	51	.	.	PUNCT
aijes-3998	5	1	at	at	ADP
aijes-3998	5	2	the	the	DET
aijes-3998	5	3	same	same	ADJ
aijes-3998	5	4	time	time	NOUN
aijes-3998	5	5	,	,	PUNCT
aijes-3998	5	6	revenue	revenue	NOUN
aijes-3998	5	7	transfers	transfer	NOUN
aijes-3998	5	8	made	make	VERB
aijes-3998	5	9	by	by	ADP
aijes-3998	5	10	multinational	multinational	ADJ
aijes-3998	5	11	companies	company	NOUN
aijes-3998	5	12	can	can	AUX
aijes-3998	5	13	cause	cause	VERB
aijes-3998	5	14	revenue	revenue	NOUN
aijes-3998	5	15	losses	loss	NOUN
aijes-3998	5	16	to	to	ADP
aijes-3998	5	17	the	the	DET
aijes-3998	5	18	budgets	budget	NOUN
aijes-3998	5	19	of	of	ADP
aijes-3998	5	20	those	those	DET
aijes-3998	5	21	host	host	NOUN
aijes-3998	5	22	states	state	NOUN
aijes-3998	5	23	where	where	SCONJ
aijes-3998	5	24	these	these	DET
aijes-3998	5	25	revenues	revenue	NOUN
aijes-3998	5	26	are	be	AUX
aijes-3998	5	27	generated	generate	VERB
aijes-3998	5	28	,	,	PUNCT
aijes-3998	5	29	governments	government	NOUN
aijes-3998	5	30	being	be	AUX
aijes-3998	5	31	very	very	ADV
aijes-3998	5	32	concerned	concerned	ADJ
aijes-3998	5	33	about	about	ADP
aijes-3998	5	34	transfer	transfer	NOUN
aijes-3998	5	35	pricing	pricing	NOUN
aijes-3998	5	36	.	.	PUNCT
aijes-3998	6	1	thus	thus	ADV
aijes-3998	6	2	,	,	PUNCT
aijes-3998	6	3	it	it	PRON
aijes-3998	6	4	is	be	AUX
aijes-3998	6	5	worth	worth	ADJ
aijes-3998	6	6	noticing	notice	VERB
aijes-3998	6	7	the	the	DET
aijes-3998	6	8	main	main	ADJ
aijes-3998	6	9	methods	method	NOUN
aijes-3998	6	10	used	use	VERB
aijes-3998	6	11	by	by	ADP
aijes-3998	6	12	multinationals	multinational	NOUN
aijes-3998	6	13	in	in	ADP
aijes-3998	6	14	terms	term	NOUN
aijes-3998	6	15	of	of	ADP
aijes-3998	6	16	transfer	transfer	NOUN
aijes-3998	6	17	pricing	pricing	NOUN
aijes-3998	6	18	policy	policy	NOUN
aijes-3998	6	19	,	,	PUNCT
aijes-3998	6	20	what	what	PRON
aijes-3998	6	21	is	be	AUX
aijes-3998	6	22	the	the	DET
aijes-3998	6	23	impact	impact	NOUN
aijes-3998	6	24	of	of	ADP
aijes-3998	6	25	these	these	DET
aijes-3998	6	26	transfers	transfer	NOUN
aijes-3998	6	27	on	on	ADP
aijes-3998	6	28	a	a	DET
aijes-3998	6	29	national	national	ADJ
aijes-3998	6	30	economy	economy	NOUN
aijes-3998	6	31	,	,	PUNCT
aijes-3998	6	32	especially	especially	ADV
aijes-3998	6	33	on	on	ADP
aijes-3998	6	34	romania	romania	PROPN
aijes-3998	6	35	's	's	PART
aijes-3998	6	36	economy	economy	NOUN
aijes-3998	6	37	,	,	PUNCT
aijes-3998	6	38	and	and	CCONJ
aijes-3998	6	39	what	what	PRON
aijes-3998	6	40	measures	measure	VERB
aijes-3998	6	41	governments	government	NOUN
aijes-3998	6	42	take	take	VERB
aijes-3998	6	43	to	to	PART
aijes-3998	6	44	counteract	counteract	VERB
aijes-3998	6	45	the	the	DET
aijes-3998	6	46	loss	loss	NOUN
aijes-3998	6	47	of	of	ADP
aijes-3998	6	48	budget	budget	NOUN
aijes-3998	6	49	revenues	revenue	NOUN
aijes-3998	6	50	due	due	ADP
aijes-3998	6	51	to	to	ADP
aijes-3998	6	52	transfer	transfer	VERB
aijes-3998	6	53	pricing	pricing	NOUN
aijes-3998	6	54	.	.	PUNCT
aijes-3998	7	1	keywords	keyword	NOUN
aijes-3998	7	2	:	:	PUNCT
aijes-3998	7	3	multinational	multinational	ADJ
aijes-3998	7	4	companies	company	NOUN
aijes-3998	7	5	,	,	PUNCT
aijes-3998	7	6	rules	rule	NOUN
aijes-3998	7	7	,	,	PUNCT
aijes-3998	7	8	transfer	transfer	NOUN
aijes-3998	7	9	pricing	pricing	NOUN
aijes-3998	7	10	,	,	PUNCT
aijes-3998	7	11	profit	profit	NOUN
aijes-3998	7	12	1	1	NUM
aijes-3998	7	13	.	.	PUNCT
aijes-3998	7	14	introduction	introduction	NOUN
aijes-3998	7	15	an	an	DET
aijes-3998	7	16	extremely	extremely	ADV
aijes-3998	7	17	important	important	ADJ
aijes-3998	7	18	factor	factor	NOUN
aijes-3998	7	19	that	that	PRON
aijes-3998	7	20	has	have	AUX
aijes-3998	7	21	led	lead	VERB
aijes-3998	7	22	to	to	ADP
aijes-3998	7	23	an	an	DET
aijes-3998	7	24	increased	increase	VERB
aijes-3998	7	25	globalization	globalization	NOUN
aijes-3998	7	26	of	of	ADP
aijes-3998	7	27	international	international	ADJ
aijes-3998	7	28	markets	market	NOUN
aijes-3998	7	29	and	and	CCONJ
aijes-3998	7	30	transactions	transaction	NOUN
aijes-3998	7	31	is	be	AUX
aijes-3998	7	32	the	the	DET
aijes-3998	7	33	revolution	revolution	NOUN
aijes-3998	7	34	in	in	ADP
aijes-3998	7	35	information	information	NOUN
aijes-3998	7	36	and	and	CCONJ
aijes-3998	7	37	communications	communication	NOUN
aijes-3998	7	38	technology	technology	NOUN
aijes-3998	7	39	(	(	PUNCT
aijes-3998	7	40	ict	ict	PROPN
aijes-3998	7	41	)	)	PUNCT
aijes-3998	7	42	and	and	CCONJ
aijes-3998	7	43	the	the	DET
aijes-3998	7	44	development	development	NOUN
aijes-3998	7	45	of	of	ADP
aijes-3998	7	46	an	an	DET
aijes-3998	7	47	efficient	efficient	ADJ
aijes-3998	7	48	communication	communication	NOUN
aijes-3998	7	49	system	system	NOUN
aijes-3998	7	50	.	.	PUNCT
aijes-3998	8	1	thus	thus	ADV
aijes-3998	8	2	,	,	PUNCT
aijes-3998	8	3	multinational	multinational	ADJ
aijes-3998	8	4	companies	company	NOUN
aijes-3998	8	5	have	have	AUX
aijes-3998	8	6	come	come	VERB
aijes-3998	8	7	to	to	PART
aijes-3998	8	8	represent	represent	VERB
aijes-3998	8	9	a	a	DET
aijes-3998	8	10	large	large	ADJ
aijes-3998	8	11	share	share	NOUN
aijes-3998	8	12	in	in	ADP
aijes-3998	8	13	many	many	ADJ
aijes-3998	8	14	of	of	ADP
aijes-3998	8	15	the	the	DET
aijes-3998	8	16	national	national	ADJ
aijes-3998	8	17	economies	economy	NOUN
aijes-3998	8	18	,	,	PUNCT
aijes-3998	8	19	characterized	characterize	VERB
aijes-3998	8	20	by	by	ADP
aijes-3998	8	21	a	a	DET
aijes-3998	8	22	high	high	ADJ
aijes-3998	8	23	integration	integration	NOUN
aijes-3998	8	24	process	process	NOUN
aijes-3998	8	25	between	between	ADP
aijes-3998	8	26	the	the	DET
aijes-3998	8	27	component	component	NOUN
aijes-3998	8	28	entities	entity	NOUN
aijes-3998	8	29	,	,	PUNCT
aijes-3998	8	30	generating	generate	VERB
aijes-3998	8	31	large	large	ADJ
aijes-3998	8	32	sums	sum	NOUN
aijes-3998	8	33	resulting	result	VERB
aijes-3998	8	34	from	from	ADP
aijes-3998	8	35	the	the	DET
aijes-3998	8	36	financial	financial	ADJ
aijes-3998	8	37	transactions	transaction	NOUN
aijes-3998	8	38	concluded	conclude	VERB
aijes-3998	8	39	between	between	ADP
aijes-3998	8	40	the	the	DET
aijes-3998	8	41	branches	branch	NOUN
aijes-3998	8	42	of	of	ADP
aijes-3998	8	43	a	a	DET
aijes-3998	8	44	multinational	multinational	ADJ
aijes-3998	8	45	company	company	NOUN
aijes-3998	8	46	.	.	PUNCT
aijes-3998	9	1	these	these	DET
aijes-3998	9	2	transactions	transaction	NOUN
aijes-3998	9	3	occur	occur	VERB
aijes-3998	9	4	between	between	ADP
aijes-3998	9	5	entities	entity	NOUN
aijes-3998	9	6	subject	subject	ADJ
aijes-3998	9	7	to	to	ADP
aijes-3998	9	8	different	different	ADJ
aijes-3998	9	9	tax	tax	NOUN
aijes-3998	9	10	regimes	regime	NOUN
aijes-3998	9	11	belonging	belong	VERB
aijes-3998	9	12	to	to	ADP
aijes-3998	9	13	different	different	ADJ
aijes-3998	9	14	national	national	ADJ
aijes-3998	9	15	economies	economy	NOUN
aijes-3998	9	16	.	.	PUNCT
aijes-3998	10	1	thus	thus	ADV
aijes-3998	10	2	,	,	PUNCT
aijes-3998	10	3	multinational	multinational	ADJ
aijes-3998	10	4	companies	company	NOUN
aijes-3998	10	5	will	will	AUX
aijes-3998	10	6	seek	seek	VERB
aijes-3998	10	7	to	to	PART
aijes-3998	10	8	use	use	VERB
aijes-3998	10	9	their	their	PRON
aijes-3998	10	10	most	most	ADV
aijes-3998	10	11	favorable	favorable	ADJ
aijes-3998	10	12	tax	tax	NOUN
aijes-3998	10	13	regimes	regime	NOUN
aijes-3998	10	14	to	to	PART
aijes-3998	10	15	maximize	maximize	VERB
aijes-3998	10	16	revenue	revenue	NOUN
aijes-3998	10	17	and	and	CCONJ
aijes-3998	10	18	,	,	PUNCT
aijes-3998	10	19	implicitly	implicitly	ADV
aijes-3998	10	20	,	,	PUNCT
aijes-3998	10	21	the	the	DET
aijes-3998	10	22	profit	profit	NOUN
aijes-3998	10	23	earned	earn	VERB
aijes-3998	10	24	by	by	ADP
aijes-3998	10	25	the	the	DET
aijes-3998	10	26	parent	parent	NOUN
aijes-3998	10	27	company	company	NOUN
aijes-3998	10	28	to	to	ADP
aijes-3998	10	29	the	the	DET
aijes-3998	10	30	detriment	detriment	NOUN
aijes-3998	10	31	of	of	ADP
aijes-3998	10	32	the	the	DET
aijes-3998	10	33	national	national	ADJ
aijes-3998	10	34	economy	economy	NOUN
aijes-3998	10	35	where	where	SCONJ
aijes-3998	10	36	those	those	DET
aijes-3998	10	37	revenues	revenue	NOUN
aijes-3998	10	38	were	be	AUX
aijes-3998	10	39	made	make	VERB
aijes-3998	10	40	.	.	PUNCT
aijes-3998	11	1	many	many	ADJ
aijes-3998	11	2	countries	country	NOUN
aijes-3998	11	3	have	have	AUX
aijes-3998	11	4	put	put	VERB
aijes-3998	11	5	forward	forward	ADV
aijes-3998	11	6	a	a	DET
aijes-3998	11	7	series	series	NOUN
aijes-3998	11	8	of	of	ADP
aijes-3998	11	9	rules	rule	NOUN
aijes-3998	11	10	to	to	PART
aijes-3998	11	11	force	force	VERB
aijes-3998	11	12	companies	company	NOUN
aijes-3998	11	13	to	to	PART
aijes-3998	11	14	use	use	VERB
aijes-3998	11	15	transfers	transfer	NOUN
aijes-3998	11	16	in	in	ADP
aijes-3998	11	17	order	order	NOUN
aijes-3998	11	18	to	to	PART
aijes-3998	11	19	get	get	VERB
aijes-3998	11	20	higher	high	ADJ
aijes-3998	11	21	profits	profit	NOUN
aijes-3998	11	22	in	in	ADP
aijes-3998	11	23	other	other	ADJ
aijes-3998	11	24	areas	area	NOUN
aijes-3998	11	25	with	with	ADP
aijes-3998	11	26	more	more	ADV
aijes-3998	11	27	favorable	favorable	ADJ
aijes-3998	11	28	tax	tax	NOUN
aijes-3998	11	29	arrangements	arrangement	NOUN
aijes-3998	11	30	.	.	PUNCT
aijes-3998	12	1	these	these	DET
aijes-3998	12	2	rules	rule	NOUN
aijes-3998	12	3	are	be	AUX
aijes-3998	12	4	mainly	mainly	ADV
aijes-3998	12	5	based	base	VERB
aijes-3998	12	6	on	on	ADP
aijes-3998	12	7	the	the	DET
aijes-3998	12	8	arm	arm	NOUN
aijes-3998	12	9	’s	’s	PART
aijes-3998	12	10	length	length	NOUN
aijes-3998	12	11	principle	principle	NOUN
aijes-3998	12	12	,	,	PUNCT
aijes-3998	12	13	which	which	PRON
aijes-3998	12	14	means	mean	VERB
aijes-3998	12	15	that	that	SCONJ
aijes-3998	12	16	the	the	DET
aijes-3998	12	17	transactions	transaction	NOUN
aijes-3998	12	18	between	between	ADP
aijes-3998	12	19	the	the	DET
aijes-3998	12	20	parties	party	NOUN
aijes-3998	12	21	involved	involve	VERB
aijes-3998	12	22	must	must	AUX
aijes-3998	12	23	be	be	AUX
aijes-3998	12	24	economically	economically	ADV
aijes-3998	12	25	comparable	comparable	ADJ
aijes-3998	12	26	with	with	ADP
aijes-3998	12	27	similar	similar	ADJ
aijes-3998	12	28	transactions	transaction	NOUN
aijes-3998	12	29	made	make	VERB
aijes-3998	12	30	by	by	ADP
aijes-3998	12	31	independent	independent	ADJ
aijes-3998	12	32	parties	party	NOUN
aijes-3998	12	33	.	.	PUNCT
aijes-3998	13	1	the	the	DET
aijes-3998	13	2	organization	organization	NOUN
aijes-3998	13	3	for	for	ADP
aijes-3998	13	4	economic	economic	ADJ
aijes-3998	13	5	co	co	NOUN
aijes-3998	13	6	-	-	NOUN
aijes-3998	13	7	operation	operation	NOUN
aijes-3998	13	8	and	and	CCONJ
aijes-3998	13	9	development	development	NOUN
aijes-3998	13	10	(	(	PUNCT
aijes-3998	13	11	oecd	oecd	PROPN
aijes-3998	13	12	)	)	PUNCT
aijes-3998	13	13	has	have	AUX
aijes-3998	13	14	made	make	VERB
aijes-3998	13	15	many	many	ADJ
aijes-3998	13	16	efforts	effort	NOUN
aijes-3998	13	17	to	to	PART
aijes-3998	13	18	establish	establish	VERB
aijes-3998	13	19	the	the	DET
aijes-3998	13	20	arm	arm	NOUN
aijes-3998	13	21	’s	’s	PART
aijes-3998	13	22	length	length	NOUN
aijes-3998	13	23	principle	principle	NOUN
aijes-3998	13	24	as	as	ADP
aijes-3998	13	25	the	the	DET
aijes-3998	13	26	basic	basic	ADJ
aijes-3998	13	27	principle	principle	NOUN
aijes-3998	13	28	in	in	ADP
aijes-3998	13	29	the	the	DET
aijes-3998	13	30	case	case	NOUN
aijes-3998	13	31	of	of	ADP
aijes-3998	13	32	transfer	transfer	NOUN
aijes-3998	13	33	pricing	pricing	NOUN
aijes-3998	13	34	theory	theory	NOUN
aijes-3998	13	35	,	,	PUNCT
aijes-3998	13	36	by	by	ADP
aijes-3998	13	37	issuing	issue	VERB
aijes-3998	13	38	a	a	DET
aijes-3998	13	39	series	series	NOUN
aijes-3998	13	40	of	of	ADP
aijes-3998	13	41	guidelines	guideline	NOUN
aijes-3998	13	42	and	and	CCONJ
aijes-3998	13	43	guides	guide	NOUN
aijes-3998	13	44	in	in	ADP
aijes-3998	13	45	the	the	DET
aijes-3998	13	46	matter	matter	NOUN
aijes-3998	13	47	thereof	thereof	ADV
aijes-3998	13	48	.	.	PUNCT
aijes-3998	14	1	however	however	ADV
aijes-3998	14	2	,	,	PUNCT
aijes-3998	14	3	there	there	PRON
aijes-3998	14	4	are	be	VERB
aijes-3998	14	5	still	still	ADV
aijes-3998	14	6	many	many	ADJ
aijes-3998	14	7	differences	difference	NOUN
aijes-3998	14	8	in	in	ADP
aijes-3998	14	9	the	the	DET
aijes-3998	14	10	way	way	NOUN
aijes-3998	14	11	this	this	DET
aijes-3998	14	12	principle	principle	NOUN
aijes-3998	14	13	applies	apply	VERB
aijes-3998	14	14	both	both	PRON
aijes-3998	14	15	between	between	ADP
aijes-3998	14	16	oecd	oecd	PROPN
aijes-3998	14	17	countries	country	NOUN
aijes-3998	14	18	and	and	CCONJ
aijes-3998	14	19	non	non	ADJ
aijes-3998	14	20	-	-	ADJ
aijes-3998	14	21	member	member	ADJ
aijes-3998	14	22	countries	country	NOUN
aijes-3998	14	23	.	.	PUNCT
aijes-3998	15	1	last	last	ADJ
aijes-3998	15	2	but	but	CCONJ
aijes-3998	15	3	not	not	PART
aijes-3998	15	4	least	least	ADJ
aijes-3998	15	5	,	,	PUNCT
aijes-3998	15	6	since	since	SCONJ
aijes-3998	15	7	rules	rule	NOUN
aijes-3998	15	8	and	and	CCONJ
aijes-3998	15	9	regulations	regulation	NOUN
aijes-3998	15	10	in	in	ADP
aijes-3998	15	11	this	this	DET
aijes-3998	15	12	area	area	NOUN
aijes-3998	15	13	are	be	AUX
aijes-3998	15	14	changing	change	VERB
aijes-3998	15	15	very	very	ADV
aijes-3998	15	16	often	often	ADV
aijes-3998	15	17	,	,	PUNCT
aijes-3998	15	18	it	it	PRON
aijes-3998	15	19	is	be	AUX
aijes-3998	15	20	very	very	ADV
aijes-3998	15	21	difficult	difficult	ADJ
aijes-3998	15	22	to	to	PART
aijes-3998	15	23	collect	collect	VERB
aijes-3998	15	24	reliable	reliable	ADJ
aijes-3998	15	25	and	and	CCONJ
aijes-3998	15	26	up	up	ADP
aijes-3998	15	27	-	-	PUNCT
aijes-3998	15	28	to	to	ADP
aijes-3998	15	29	-	-	PUNCT
aijes-3998	15	30	date	date	NOUN
aijes-3998	15	31	information	information	NOUN
aijes-3998	15	32	.	.	PUNCT
aijes-3998	16	1	mailto:rika_ivan2005@yahoo.com	mailto:rika_ivan2005@yahoo.com	X
aijes-3998	16	2	mailto:ladarcalin@yahoo.com	mailto:ladarcalin@yahoo.com	NOUN
aijes-3998	16	3	2	2	NUM
aijes-3998	16	4	2	2	NUM
aijes-3998	16	5	.	.	PUNCT
aijes-3998	17	1	the	the	DET
aijes-3998	17	2	concept	concept	NOUN
aijes-3998	17	3	of	of	ADP
aijes-3998	17	4	transfer	transfer	NOUN
aijes-3998	17	5	pricing	pricing	NOUN
aijes-3998	17	6	multinational	multinational	ADJ
aijes-3998	17	7	companies	company	NOUN
aijes-3998	17	8	comprise	comprise	VERB
aijes-3998	17	9	multiple	multiple	ADJ
aijes-3998	17	10	sectors	sector	NOUN
aijes-3998	17	11	of	of	ADP
aijes-3998	17	12	activity	activity	NOUN
aijes-3998	17	13	,	,	PUNCT
aijes-3998	17	14	being	be	AUX
aijes-3998	17	15	involved	involve	VERB
aijes-3998	17	16	in	in	ADP
aijes-3998	17	17	the	the	DET
aijes-3998	17	18	manufacturing	manufacturing	NOUN
aijes-3998	17	19	/	/	SYM
aijes-3998	17	20	rendering	rendering	NOUN
aijes-3998	17	21	and	and	CCONJ
aijes-3998	17	22	sale	sale	NOUN
aijes-3998	17	23	of	of	ADP
aijes-3998	17	24	many	many	ADJ
aijes-3998	17	25	products	product	NOUN
aijes-3998	17	26	and	and	CCONJ
aijes-3998	17	27	services	service	NOUN
aijes-3998	17	28	.	.	PUNCT
aijes-3998	18	1	the	the	DET
aijes-3998	18	2	management	management	NOUN
aijes-3998	18	3	of	of	ADP
aijes-3998	18	4	such	such	ADJ
aijes-3998	18	5	companies	company	NOUN
aijes-3998	18	6	can	can	AUX
aijes-3998	18	7	not	not	PART
aijes-3998	18	8	control	control	VERB
aijes-3998	18	9	all	all	DET
aijes-3998	18	10	the	the	DET
aijes-3998	18	11	financial	financial	ADJ
aijes-3998	18	12	flows	flow	NOUN
aijes-3998	18	13	of	of	ADP
aijes-3998	18	14	each	each	DET
aijes-3998	18	15	parent	parent	NOUN
aijes-3998	18	16	company	company	NOUN
aijes-3998	18	17	’s	’s	PART
aijes-3998	18	18	entity	entity	NOUN
aijes-3998	18	19	.	.	PUNCT
aijes-3998	19	1	for	for	ADP
aijes-3998	19	2	this	this	DET
aijes-3998	19	3	reason	reason	NOUN
aijes-3998	19	4	,	,	PUNCT
aijes-3998	19	5	these	these	DET
aijes-3998	19	6	companies	company	NOUN
aijes-3998	19	7	are	be	AUX
aijes-3998	19	8	usually	usually	ADV
aijes-3998	19	9	structured	structure	VERB
aijes-3998	19	10	on	on	ADP
aijes-3998	19	11	the	the	DET
aijes-3998	19	12	divisions	division	NOUN
aijes-3998	19	13	(	(	PUNCT
aijes-3998	19	14	also	also	ADV
aijes-3998	19	15	known	know	VERB
aijes-3998	19	16	as	as	ADP
aijes-3998	19	17	related	related	ADJ
aijes-3998	19	18	parties	party	NOUN
aijes-3998	19	19	)	)	PUNCT
aijes-3998	19	20	,	,	PUNCT
aijes-3998	19	21	each	each	DET
aijes-3998	19	22	division	division	NOUN
aijes-3998	19	23	being	be	AUX
aijes-3998	19	24	an	an	DET
aijes-3998	19	25	autonomous	autonomous	ADJ
aijes-3998	19	26	entity	entity	NOUN
aijes-3998	19	27	.	.	PUNCT
aijes-3998	20	1	the	the	DET
aijes-3998	20	2	parent	parent	NOUN
aijes-3998	20	3	company	company	NOUN
aijes-3998	20	4	's	's	PART
aijes-3998	20	5	management	management	NOUN
aijes-3998	20	6	has	have	VERB
aijes-3998	20	7	the	the	DET
aijes-3998	20	8	role	role	NOUN
aijes-3998	20	9	of	of	ADP
aijes-3998	20	10	coordinating	coordinate	VERB
aijes-3998	20	11	the	the	DET
aijes-3998	20	12	activity	activity	NOUN
aijes-3998	20	13	of	of	ADP
aijes-3998	20	14	subordinated	subordinated	ADJ
aijes-3998	20	15	divisions	division	NOUN
aijes-3998	20	16	,	,	PUNCT
aijes-3998	20	17	in	in	ADP
aijes-3998	20	18	order	order	NOUN
aijes-3998	20	19	to	to	PART
aijes-3998	20	20	maximize	maximize	VERB
aijes-3998	20	21	the	the	DET
aijes-3998	20	22	overall	overall	ADJ
aijes-3998	20	23	profit	profit	NOUN
aijes-3998	20	24	of	of	ADP
aijes-3998	20	25	the	the	DET
aijes-3998	20	26	organization	organization	NOUN
aijes-3998	20	27	.	.	PUNCT
aijes-3998	21	1	these	these	DET
aijes-3998	21	2	organizations	organization	NOUN
aijes-3998	21	3	include	include	VERB
aijes-3998	21	4	financial	financial	ADJ
aijes-3998	21	5	flow	flow	NOUN
aijes-3998	21	6	tracking	tracking	NOUN
aijes-3998	21	7	mechanisms	mechanism	NOUN
aijes-3998	21	8	for	for	ADP
aijes-3998	21	9	each	each	DET
aijes-3998	21	10	product/	product/	NUM
aijes-3998	21	11	service	service	NOUN
aijes-3998	21	12	as	as	ADV
aijes-3998	21	13	well	well	ADV
aijes-3998	21	14	as	as	ADP
aijes-3998	21	15	for	for	ADP
aijes-3998	21	16	each	each	DET
aijes-3998	21	17	subordinated	subordinated	ADJ
aijes-3998	21	18	entity	entity	NOUN
aijes-3998	21	19	,	,	PUNCT
aijes-3998	21	20	being	be	AUX
aijes-3998	21	21	organized	organize	VERB
aijes-3998	21	22	on	on	ADP
aijes-3998	21	23	cost	cost	NOUN
aijes-3998	21	24	centers	center	NOUN
aijes-3998	21	25	.	.	PUNCT
aijes-3998	22	1	each	each	DET
aijes-3998	22	2	division	division	NOUN
aijes-3998	22	3	needs	need	VERB
aijes-3998	22	4	to	to	PART
aijes-3998	22	5	be	be	AUX
aijes-3998	22	6	evaluated	evaluate	VERB
aijes-3998	22	7	,	,	PUNCT
aijes-3998	22	8	which	which	PRON
aijes-3998	22	9	is	be	AUX
aijes-3998	22	10	why	why	SCONJ
aijes-3998	22	11	it	it	PRON
aijes-3998	22	12	is	be	AUX
aijes-3998	22	13	necessary	necessary	ADJ
aijes-3998	22	14	to	to	PART
aijes-3998	22	15	have	have	VERB
aijes-3998	22	16	clear	clear	ADJ
aijes-3998	22	17	monitoring	monitoring	NOUN
aijes-3998	22	18	methods	method	NOUN
aijes-3998	22	19	of	of	ADP
aijes-3998	22	20	measuring	measure	VERB
aijes-3998	22	21	the	the	DET
aijes-3998	22	22	performances	performance	NOUN
aijes-3998	22	23	of	of	ADP
aijes-3998	22	24	such	such	ADJ
aijes-3998	22	25	entities	entity	NOUN
aijes-3998	22	26	.	.	PUNCT
aijes-3998	23	1	this	this	PRON
aijes-3998	23	2	can	can	AUX
aijes-3998	23	3	be	be	AUX
aijes-3998	23	4	done	do	VERB
aijes-3998	23	5	by	by	ADP
aijes-3998	23	6	setting	set	VERB
aijes-3998	23	7	prices	price	NOUN
aijes-3998	23	8	for	for	ADP
aijes-3998	23	9	transferable	transferable	ADJ
aijes-3998	23	10	goods	good	NOUN
aijes-3998	23	11	from	from	ADP
aijes-3998	23	12	one	one	NUM
aijes-3998	23	13	division	division	NOUN
aijes-3998	23	14	to	to	ADP
aijes-3998	23	15	another	another	PRON
aijes-3998	23	16	,	,	PUNCT
aijes-3998	23	17	also	also	ADV
aijes-3998	23	18	known	know	VERB
aijes-3998	23	19	as	as	ADP
aijes-3998	23	20	transfer	transfer	NOUN
aijes-3998	23	21	prices	price	NOUN
aijes-3998	23	22	.	.	PUNCT
aijes-3998	24	1	the	the	DET
aijes-3998	24	2	transfer	transfer	NOUN
aijes-3998	24	3	pricing	pricing	NOUN
aijes-3998	24	4	is	be	AUX
aijes-3998	24	5	defined	define	VERB
aijes-3998	24	6	in	in	ADP
aijes-3998	24	7	accordance	accordance	NOUN
aijes-3998	24	8	with	with	ADP
aijes-3998	24	9	article	article	NOUN
aijes-3998	24	10	7	7	NUM
aijes-3998	24	11	,	,	PUNCT
aijes-3998	24	12	paragraph	paragraph	NOUN
aijes-3998	24	13	26	26	NUM
aijes-3998	24	14	,	,	PUNCT
aijes-3998	24	15	letter	letter	NOUN
aijes-3998	24	16	d	d	NOUN
aijes-3998	24	17	)	)	PUNCT
aijes-3998	24	18	of	of	ADP
aijes-3998	24	19	the	the	DET
aijes-3998	24	20	law	law	NOUN
aijes-3998	24	21	no	no	INTJ
aijes-3998	24	22	.	.	PUNCT
aijes-3998	25	1	227/2015	227/2015	NUM
aijes-3998	25	2	on	on	ADP
aijes-3998	25	3	fiscal	fiscal	ADJ
aijes-3998	25	4	code	code	NOUN
aijes-3998	25	5	,	,	PUNCT
aijes-3998	25	6	as	as	SCONJ
aijes-3998	25	7	"	"	PUNCT
aijes-3998	25	8	the	the	DET
aijes-3998	25	9	price	price	NOUN
aijes-3998	25	10	at	at	ADP
aijes-3998	25	11	which	which	PRON
aijes-3998	25	12	the	the	DET
aijes-3998	25	13	tangible	tangible	ADJ
aijes-3998	25	14	or	or	CCONJ
aijes-3998	25	15	intangible	intangible	ADJ
aijes-3998	25	16	assets	asset	NOUN
aijes-3998	25	17	are	be	AUX
aijes-3998	25	18	transferred	transfer	VERB
aijes-3998	25	19	or	or	CCONJ
aijes-3998	25	20	the	the	DET
aijes-3998	25	21	services	service	NOUN
aijes-3998	25	22	are	be	AUX
aijes-3998	25	23	rendered	render	VERB
aijes-3998	25	24	"	"	PUNCT
aijes-3998	25	25	between	between	ADP
aijes-3998	25	26	related	related	ADJ
aijes-3998	25	27	parties	party	NOUN
aijes-3998	25	28	.	.	PUNCT
aijes-3998	26	1	although	although	SCONJ
aijes-3998	26	2	such	such	ADJ
aijes-3998	26	3	related	related	ADJ
aijes-3998	26	4	parties	party	NOUN
aijes-3998	26	5	may	may	AUX
aijes-3998	26	6	be	be	AUX
aijes-3998	26	7	doing	do	VERB
aijes-3998	26	8	business	business	NOUN
aijes-3998	26	9	within	within	ADP
aijes-3998	26	10	the	the	DET
aijes-3998	26	11	same	same	ADJ
aijes-3998	26	12	country	country	NOUN
aijes-3998	26	13	,	,	PUNCT
aijes-3998	26	14	the	the	DET
aijes-3998	26	15	tax	tax	NOUN
aijes-3998	26	16	authorities	authority	NOUN
aijes-3998	26	17	are	be	AUX
aijes-3998	26	18	more	more	ADV
aijes-3998	26	19	concerned	concerned	ADJ
aijes-3998	26	20	with	with	ADP
aijes-3998	26	21	those	those	DET
aijes-3998	26	22	entities	entity	NOUN
aijes-3998	26	23	of	of	ADP
aijes-3998	26	24	companies	company	NOUN
aijes-3998	26	25	that	that	PRON
aijes-3998	26	26	are	be	AUX
aijes-3998	26	27	located	locate	VERB
aijes-3998	26	28	in	in	ADP
aijes-3998	26	29	different	different	ADJ
aijes-3998	26	30	countries	country	NOUN
aijes-3998	26	31	.	.	PUNCT
aijes-3998	27	1	if	if	SCONJ
aijes-3998	27	2	there	there	PRON
aijes-3998	27	3	were	be	VERB
aijes-3998	27	4	no	no	DET
aijes-3998	27	5	legislation	legislation	NOUN
aijes-3998	27	6	regulating	regulate	VERB
aijes-3998	27	7	transfer	transfer	NOUN
aijes-3998	27	8	pricing	pricing	NOUN
aijes-3998	27	9	,	,	PUNCT
aijes-3998	27	10	it	it	PRON
aijes-3998	27	11	would	would	AUX
aijes-3998	27	12	be	be	AUX
aijes-3998	27	13	extremely	extremely	ADV
aijes-3998	27	14	easy	easy	ADJ
aijes-3998	27	15	for	for	SCONJ
aijes-3998	27	16	a	a	DET
aijes-3998	27	17	multinational	multinational	ADJ
aijes-3998	27	18	company	company	NOUN
aijes-3998	27	19	to	to	PART
aijes-3998	27	20	transfer	transfer	VERB
aijes-3998	27	21	profits	profit	NOUN
aijes-3998	27	22	made	make	VERB
aijes-3998	27	23	within	within	ADP
aijes-3998	27	24	a	a	DET
aijes-3998	27	25	territory	territory	NOUN
aijes-3998	27	26	of	of	ADP
aijes-3998	27	27	a	a	DET
aijes-3998	27	28	country	country	NOUN
aijes-3998	27	29	to	to	ADP
aijes-3998	27	30	any	any	DET
aijes-3998	27	31	other	other	ADJ
aijes-3998	27	32	country	country	NOUN
aijes-3998	27	33	.	.	PUNCT
aijes-3998	28	1	the	the	DET
aijes-3998	28	2	main	main	ADJ
aijes-3998	28	3	reason	reason	NOUN
aijes-3998	28	4	for	for	ADP
aijes-3998	28	5	which	which	PRON
aijes-3998	28	6	profits	profit	NOUN
aijes-3998	28	7	are	be	AUX
aijes-3998	28	8	transferred	transfer	VERB
aijes-3998	28	9	from	from	ADP
aijes-3998	28	10	one	one	NUM
aijes-3998	28	11	country	country	NOUN
aijes-3998	28	12	to	to	ADP
aijes-3998	28	13	another	another	PRON
aijes-3998	28	14	is	be	AUX
aijes-3998	28	15	the	the	DET
aijes-3998	28	16	difference	difference	NOUN
aijes-3998	28	17	a	a	DET
aijes-3998	28	18	company	company	NOUN
aijes-3998	28	19	may	may	AUX
aijes-3998	28	20	obtain	obtain	VERB
aijes-3998	28	21	from	from	ADP
aijes-3998	28	22	different	different	ADJ
aijes-3998	28	23	corporate	corporate	ADJ
aijes-3998	28	24	tax	tax	NOUN
aijes-3998	28	25	rates	rate	NOUN
aijes-3998	28	26	between	between	ADP
aijes-3998	28	27	the	the	DET
aijes-3998	28	28	countries	country	NOUN
aijes-3998	28	29	.	.	PUNCT
aijes-3998	29	1	the	the	DET
aijes-3998	29	2	difference	difference	NOUN
aijes-3998	29	3	between	between	ADP
aijes-3998	29	4	the	the	DET
aijes-3998	29	5	tax	tax	NOUN
aijes-3998	29	6	rates	rate	NOUN
aijes-3998	29	7	applied	apply	VERB
aijes-3998	29	8	by	by	ADP
aijes-3998	29	9	tax	tax	NOUN
aijes-3998	29	10	authorities	authority	NOUN
aijes-3998	29	11	in	in	ADP
aijes-3998	29	12	different	different	ADJ
aijes-3998	29	13	countries	country	NOUN
aijes-3998	29	14	is	be	AUX
aijes-3998	29	15	not	not	PART
aijes-3998	29	16	the	the	DET
aijes-3998	29	17	only	only	ADJ
aijes-3998	29	18	reason	reason	NOUN
aijes-3998	29	19	for	for	ADP
aijes-3998	29	20	transfers	transfer	NOUN
aijes-3998	29	21	made	make	VERB
aijes-3998	29	22	by	by	ADP
aijes-3998	29	23	companies	company	NOUN
aijes-3998	29	24	.	.	PUNCT
aijes-3998	30	1	the	the	DET
aijes-3998	30	2	latter	latter	ADJ
aijes-3998	30	3	wish	wish	VERB
aijes-3998	30	4	to	to	PART
aijes-3998	30	5	have	have	VERB
aijes-3998	30	6	lower	low	ADJ
aijes-3998	30	7	transfer	transfer	NOUN
aijes-3998	30	8	pricing	pricing	NOUN
aijes-3998	30	9	,	,	PUNCT
aijes-3998	30	10	to	to	PART
aijes-3998	30	11	make	make	VERB
aijes-3998	30	12	ensure	ensure	VERB
aijes-3998	30	13	,	,	PUNCT
aijes-3998	30	14	for	for	ADP
aijes-3998	30	15	instance	instance	NOUN
aijes-3998	30	16	,	,	PUNCT
aijes-3998	30	17	that	that	SCONJ
aijes-3998	30	18	their	their	PRON
aijes-3998	30	19	subsidiaries	subsidiary	NOUN
aijes-3998	30	20	have	have	VERB
aijes-3998	30	21	competitive	competitive	ADJ
aijes-3998	30	22	pricing	pricing	NOUN
aijes-3998	30	23	on	on	ADP
aijes-3998	30	24	their	their	PRON
aijes-3998	30	25	local	local	ADJ
aijes-3998	30	26	markets	market	NOUN
aijes-3998	30	27	(	(	PUNCT
aijes-3998	30	28	schlegelmilch	schlegelmilch	PROPN
aijes-3998	30	29	,	,	PUNCT
aijes-3998	30	30	b	b	NOUN
aijes-3998	30	31	,	,	PUNCT
aijes-3998	30	32	2016	2016	NUM
aijes-3998	30	33	)	)	PUNCT
aijes-3998	30	34	.	.	PUNCT
aijes-3998	31	1	another	another	DET
aijes-3998	31	2	important	important	ADJ
aijes-3998	31	3	reason	reason	NOUN
aijes-3998	31	4	is	be	AUX
aijes-3998	31	5	the	the	DET
aijes-3998	31	6	presence	presence	NOUN
aijes-3998	31	7	of	of	ADP
aijes-3998	31	8	foreign	foreign	ADJ
aijes-3998	31	9	currency	currency	NOUN
aijes-3998	31	10	exchange	exchange	NOUN
aijes-3998	31	11	controls	control	NOUN
aijes-3998	31	12	.	.	PUNCT
aijes-3998	32	1	transfer	transfer	NOUN
aijes-3998	32	2	pricing	pricing	NOUN
aijes-3998	32	3	not	not	PART
aijes-3998	32	4	only	only	ADV
aijes-3998	32	5	applies	apply	VERB
aijes-3998	32	6	to	to	ADP
aijes-3998	32	7	property	property	NOUN
aijes-3998	32	8	,	,	PUNCT
aijes-3998	32	9	but	but	CCONJ
aijes-3998	32	10	also	also	ADV
aijes-3998	32	11	to	to	ADP
aijes-3998	32	12	services	service	NOUN
aijes-3998	32	13	,	,	PUNCT
aijes-3998	32	14	intangible	intangible	ADJ
aijes-3998	32	15	assets	asset	NOUN
aijes-3998	32	16	,	,	PUNCT
aijes-3998	32	17	administration	administration	NOUN
aijes-3998	32	18	fees	fee	NOUN
aijes-3998	32	19	,	,	PUNCT
aijes-3998	32	20	and	and	CCONJ
aijes-3998	32	21	financing	financing	NOUN
aijes-3998	32	22	.	.	PUNCT
aijes-3998	33	1	funding	funding	NOUN
aijes-3998	33	2	in	in	ADP
aijes-3998	33	3	multi	multi	ADJ
aijes-3998	33	4	-	-	ADJ
aijes-3998	33	5	affiliated	affiliated	ADJ
aijes-3998	33	6	companies	company	NOUN
aijes-3998	33	7	is	be	AUX
aijes-3998	33	8	a	a	DET
aijes-3998	33	9	matter	matter	NOUN
aijes-3998	33	10	of	of	ADP
aijes-3998	33	11	interest	interest	NOUN
aijes-3998	33	12	to	to	ADP
aijes-3998	33	13	the	the	DET
aijes-3998	33	14	tax	tax	NOUN
aijes-3998	33	15	authorities	authority	NOUN
aijes-3998	33	16	of	of	ADP
aijes-3998	33	17	a	a	DET
aijes-3998	33	18	country	country	NOUN
aijes-3998	33	19	where	where	SCONJ
aijes-3998	33	20	the	the	DET
aijes-3998	33	21	amount	amount	NOUN
aijes-3998	33	22	thereof	thereof	ADV
aijes-3998	33	23	is	be	AUX
aijes-3998	33	24	very	very	ADV
aijes-3998	33	25	high	high	ADJ
aijes-3998	33	26	and	and	CCONJ
aijes-3998	33	27	transfer	transfer	NOUN
aijes-3998	33	28	pricing	pricing	NOUN
aijes-3998	33	29	may	may	AUX
aijes-3998	33	30	be	be	AUX
aijes-3998	33	31	very	very	ADV
aijes-3998	33	32	subjective	subjective	ADJ
aijes-3998	33	33	.	.	PUNCT
aijes-3998	34	1	in	in	ADP
aijes-3998	34	2	addition	addition	NOUN
aijes-3998	34	3	to	to	ADP
aijes-3998	34	4	the	the	DET
aijes-3998	34	5	implications	implication	NOUN
aijes-3998	34	6	of	of	ADP
aijes-3998	34	7	charging	charge	VERB
aijes-3998	34	8	multinational	multinational	ADJ
aijes-3998	34	9	companies	company	NOUN
aijes-3998	34	10	,	,	PUNCT
aijes-3998	34	11	the	the	DET
aijes-3998	34	12	planning	planning	NOUN
aijes-3998	34	13	of	of	ADP
aijes-3998	34	14	the	the	DET
aijes-3998	34	15	transfer	transfer	NOUN
aijes-3998	34	16	pricing	pricing	NOUN
aijes-3998	34	17	may	may	AUX
aijes-3998	34	18	also	also	ADV
aijes-3998	34	19	influence	influence	VERB
aijes-3998	34	20	the	the	DET
aijes-3998	34	21	allocated	allocate	VERB
aijes-3998	34	22	resources	resource	NOUN
aijes-3998	34	23	,	,	PUNCT
aijes-3998	34	24	the	the	DET
aijes-3998	34	25	way	way	NOUN
aijes-3998	34	26	of	of	ADP
aijes-3998	34	27	supplying	supply	VERB
aijes-3998	34	28	the	the	DET
aijes-3998	34	29	component	component	NOUN
aijes-3998	34	30	entities	entity	NOUN
aijes-3998	34	31	or	or	CCONJ
aijes-3998	34	32	the	the	DET
aijes-3998	34	33	managers	manager	NOUN
aijes-3998	34	34	’	’	PART
aijes-3998	34	35	benefits	benefit	NOUN
aijes-3998	34	36	package	package	NOUN
aijes-3998	34	37	.	.	PUNCT
aijes-3998	35	1	the	the	DET
aijes-3998	35	2	transfer	transfer	NOUN
aijes-3998	35	3	pricing	pricing	NOUN
aijes-3998	35	4	techniques	technique	NOUN
aijes-3998	35	5	and	and	CCONJ
aijes-3998	35	6	methods	method	NOUN
aijes-3998	35	7	consist	consist	VERB
aijes-3998	35	8	mainly	mainly	ADV
aijes-3998	35	9	in	in	ADP
aijes-3998	35	10	the	the	DET
aijes-3998	35	11	incorrect	incorrect	ADJ
aijes-3998	35	12	invoicing	invoicing	NOUN
aijes-3998	35	13	of	of	ADP
aijes-3998	35	14	commercial	commercial	ADJ
aijes-3998	35	15	transactions	transaction	NOUN
aijes-3998	35	16	(	(	PUNCT
aijes-3998	35	17	palan	palan	PROPN
aijes-3998	35	18	et	et	PROPN
aijes-3998	35	19	al	al	PROPN
aijes-3998	35	20	,	,	PUNCT
aijes-3998	35	21	2010	2010	NUM
aijes-3998	35	22	)	)	PUNCT
aijes-3998	35	23	,	,	PUNCT
aijes-3998	35	24	this	this	PRON
aijes-3998	35	25	being	be	AUX
aijes-3998	35	26	done	do	VERB
aijes-3998	35	27	through	through	ADP
aijes-3998	35	28	the	the	DET
aijes-3998	35	29	following	following	ADJ
aijes-3998	35	30	methods	method	NOUN
aijes-3998	35	31	:	:	PUNCT
aijes-3998	35	32	invoicing	invoice	VERB
aijes-3998	35	33	less	less	ADJ
aijes-3998	35	34	the	the	DET
aijes-3998	35	35	exports	export	NOUN
aijes-3998	35	36	to	to	ADP
aijes-3998	35	37	a	a	DET
aijes-3998	35	38	tax	tax	NOUN
aijes-3998	35	39	haven	haven	NOUN
aijes-3998	35	40	where	where	SCONJ
aijes-3998	35	41	the	the	DET
aijes-3998	35	42	amounts	amount	NOUN
aijes-3998	35	43	will	will	AUX
aijes-3998	35	44	be	be	AUX
aijes-3998	35	45	expatriated	expatriate	VERB
aijes-3998	35	46	.	.	PUNCT
aijes-3998	36	1	the	the	DET
aijes-3998	36	2	goods	good	NOUN
aijes-3998	36	3	are	be	AUX
aijes-3998	36	4	sold	sell	VERB
aijes-3998	36	5	at	at	ADP
aijes-3998	36	6	the	the	DET
aijes-3998	36	7	real	real	ADJ
aijes-3998	36	8	value	value	NOUN
aijes-3998	36	9	,	,	PUNCT
aijes-3998	36	10	the	the	DET
aijes-3998	36	11	resulting	result	VERB
aijes-3998	36	12	difference	difference	NOUN
aijes-3998	36	13	being	be	AUX
aijes-3998	36	14	the	the	DET
aijes-3998	36	15	value	value	NOUN
aijes-3998	36	16	of	of	ADP
aijes-3998	36	17	the	the	DET
aijes-3998	36	18	transfer	transfer	NOUN
aijes-3998	36	19	capital	capital	NOUN
aijes-3998	36	20	;	;	PUNCT
aijes-3998	36	21	invoicing	invoice	VERB
aijes-3998	36	22	to	to	ADP
aijes-3998	36	23	a	a	DET
aijes-3998	36	24	higher	high	ADJ
aijes-3998	36	25	value	value	NOUN
aijes-3998	36	26	of	of	ADP
aijes-3998	36	27	the	the	DET
aijes-3998	36	28	imports	import	NOUN
aijes-3998	36	29	to	to	ADP
aijes-3998	36	30	a	a	DET
aijes-3998	36	31	country	country	NOUN
aijes-3998	36	32	where	where	SCONJ
aijes-3998	36	33	the	the	DET
aijes-3998	36	34	amounts	amount	NOUN
aijes-3998	36	35	will	will	AUX
aijes-3998	36	36	be	be	AUX
aijes-3998	36	37	expatriated	expatriate	VERB
aijes-3998	36	38	.	.	PUNCT
aijes-3998	37	1	the	the	DET
aijes-3998	37	2	resulting	result	VERB
aijes-3998	37	3	difference	difference	NOUN
aijes-3998	37	4	,	,	PUNCT
aijes-3998	37	5	i.e.	i.e.	X
aijes-3998	37	6	the	the	DET
aijes-3998	37	7	transfer	transfer	NOUN
aijes-3998	37	8	capital	capital	NOUN
aijes-3998	37	9	,	,	PUNCT
aijes-3998	37	10	is	be	AUX
aijes-3998	37	11	often	often	ADV
aijes-3998	37	12	deposited	deposit	VERB
aijes-3998	37	13	in	in	ADP
aijes-3998	37	14	the	the	DET
aijes-3998	37	15	bank	bank	NOUN
aijes-3998	37	16	accounts	account	NOUN
aijes-3998	37	17	of	of	ADP
aijes-3998	37	18	the	the	DET
aijes-3998	37	19	importer	importer	NOUN
aijes-3998	37	20	in	in	ADP
aijes-3998	37	21	the	the	DET
aijes-3998	37	22	tax	tax	NOUN
aijes-3998	37	23	heaven	heaven	NOUN
aijes-3998	37	24	;	;	PUNCT
aijes-3998	37	25	incorrect	incorrect	ADJ
aijes-3998	37	26	reporting	reporting	NOUN
aijes-3998	37	27	of	of	ADP
aijes-3998	37	28	the	the	DET
aijes-3998	37	29	quality	quality	NOUN
aijes-3998	37	30	or	or	CCONJ
aijes-3998	37	31	type	type	NOUN
aijes-3998	37	32	of	of	ADP
aijes-3998	37	33	imported	import	VERB
aijes-3998	37	34	products	product	NOUN
aijes-3998	37	35	to	to	PART
aijes-3998	37	36	support	support	VERB
aijes-3998	37	37	the	the	DET
aijes-3998	37	38	over	over	NOUN
aijes-3998	37	39	or	or	CCONJ
aijes-3998	37	40	underestimation	underestimation	NOUN
aijes-3998	37	41	of	of	ADP
aijes-3998	37	42	the	the	DET
aijes-3998	37	43	declared	declare	VERB
aijes-3998	37	44	value	value	NOUN
aijes-3998	37	45	for	for	ADP
aijes-3998	37	46	the	the	DET
aijes-3998	37	47	reasons	reason	NOUN
aijes-3998	37	48	outlined	outline	VERB
aijes-3998	37	49	above	above	ADV
aijes-3998	37	50	;	;	PUNCT
aijes-3998	37	51	setting	set	VERB
aijes-3998	37	52	-	-	PUNCT
aijes-3998	37	53	up	up	ADP
aijes-3998	37	54	fictitious	fictitious	ADJ
aijes-3998	37	55	transactions	transaction	NOUN
aijes-3998	37	56	for	for	ADP
aijes-3998	37	57	which	which	PRON
aijes-3998	37	58	payments	payment	NOUN
aijes-3998	37	59	are	be	AUX
aijes-3998	37	60	made	make	VERB
aijes-3998	37	61	.	.	PUNCT
aijes-3998	38	1	a	a	DET
aijes-3998	38	2	widely	widely	ADV
aijes-3998	38	3	used	use	VERB
aijes-3998	38	4	tactic	tactic	NOUN
aijes-3998	38	5	is	be	AUX
aijes-3998	38	6	to	to	PART
aijes-3998	38	7	pay	pay	VERB
aijes-3998	38	8	for	for	ADP
aijes-3998	38	9	goods	good	NOUN
aijes-3998	38	10	or	or	CCONJ
aijes-3998	38	11	services	service	NOUN
aijes-3998	38	12	that	that	PRON
aijes-3998	38	13	will	will	AUX
aijes-3998	38	14	never	never	ADV
aijes-3998	38	15	actually	actually	ADV
aijes-3998	38	16	exist	exist	VERB
aijes-3998	38	17	.	.	PUNCT
aijes-3998	39	1	a	a	DET
aijes-3998	39	2	distinction	distinction	NOUN
aijes-3998	39	3	must	must	AUX
aijes-3998	39	4	be	be	AUX
aijes-3998	39	5	made	make	VERB
aijes-3998	39	6	,	,	PUNCT
aijes-3998	39	7	on	on	ADP
aijes-3998	39	8	the	the	DET
aijes-3998	39	9	one	one	NUM
aijes-3998	39	10	hand	hand	NOUN
aijes-3998	39	11	,	,	PUNCT
aijes-3998	39	12	between	between	ADP
aijes-3998	39	13	tax	tax	NOUN
aijes-3998	39	14	planning	planning	NOUN
aijes-3998	39	15	,	,	PUNCT
aijes-3998	39	16	which	which	PRON
aijes-3998	39	17	is	be	AUX
aijes-3998	39	18	a	a	DET
aijes-3998	39	19	legitimate	legitimate	ADJ
aijes-3998	39	20	and	and	CCONJ
aijes-3998	39	21	accepted	accepted	ADJ
aijes-3998	39	22	way	way	NOUN
aijes-3998	39	23	by	by	ADP
aijes-3998	39	24	tax	tax	NOUN
aijes-3998	39	25	authorities	authority	NOUN
aijes-3998	39	26	to	to	PART
aijes-3998	39	27	minimize	minimize	VERB
aijes-3998	39	28	taxes	taxis	NOUN
aijes-3998	39	29	and	and	CCONJ
aijes-3998	39	30	tax	tax	NOUN
aijes-3998	39	31	evasion	evasion	NOUN
aijes-3998	39	32	,	,	PUNCT
aijes-3998	39	33	on	on	ADP
aijes-3998	39	34	the	the	DET
aijes-3998	39	35	other	other	ADJ
aijes-3998	39	36	,	,	PUNCT
aijes-3998	39	37	which	which	PRON
aijes-3998	39	38	is	be	AUX
aijes-3998	39	39	illegal	illegal	ADJ
aijes-3998	39	40	.	.	PUNCT
aijes-3998	40	1	tax	tax	NOUN
aijes-3998	40	2	cuts	cut	NOUN
aijes-3998	40	3	are	be	AUX
aijes-3998	40	4	achieved	achieve	VERB
aijes-3998	40	5	by	by	ADP
aijes-3998	40	6	producing	produce	VERB
aijes-3998	40	7	temporary	temporary	ADJ
aijes-3998	40	8	or	or	CCONJ
aijes-3998	40	9	permanent	permanent	ADJ
aijes-3998	40	10	tax	tax	NOUN
aijes-3998	40	11	savings	saving	NOUN
aijes-3998	40	12	.	.	PUNCT
aijes-3998	41	1	the	the	DET
aijes-3998	41	2	temporary	temporary	ADJ
aijes-3998	41	3	tax	tax	NOUN
aijes-3998	41	4	savings	saving	NOUN
aijes-3998	41	5	a	a	DET
aijes-3998	41	6	company	company	NOUN
aijes-3998	41	7	can	can	AUX
aijes-3998	41	8	make	make	VERB
aijes-3998	41	9	is	be	AUX
aijes-3998	41	10	only	only	ADV
aijes-3998	41	11	postponing	postpone	VERB
aijes-3998	41	12	the	the	DET
aijes-3998	41	13	payment	payment	NOUN
aijes-3998	41	14	of	of	ADP
aijes-3998	41	15	taxes	taxis	NOUN
aijes-3998	41	16	up	up	ADP
aijes-3998	41	17	to	to	ADP
aijes-3998	41	18	a	a	DET
aijes-3998	41	19	certain	certain	ADJ
aijes-3998	41	20	point	point	NOUN
aijes-3998	41	21	in	in	ADP
aijes-3998	41	22	time	time	NOUN
aijes-3998	41	23	.	.	PUNCT
aijes-3998	42	1	permanent	permanent	ADJ
aijes-3998	42	2	savings	saving	NOUN
aijes-3998	42	3	are	be	AUX
aijes-3998	42	4	made	make	VERB
aijes-3998	42	5	irreversible	irreversible	ADJ
aijes-3998	42	6	,	,	PUNCT
aijes-3998	42	7	using	use	VERB
aijes-3998	42	8	for	for	ADP
aijes-3998	42	9	example	example	NOUN
aijes-3998	42	10	fiscal	fiscal	ADJ
aijes-3998	42	11	losses	loss	NOUN
aijes-3998	42	12	or	or	CCONJ
aijes-3998	42	13	by	by	ADP
aijes-3998	42	14	transferring	transfer	VERB
aijes-3998	42	15	taxable	taxable	ADJ
aijes-3998	42	16	income	income	NOUN
aijes-3998	42	17	to	to	ADP
aijes-3998	42	18	tax	tax	NOUN
aijes-3998	42	19	heavens	heaven	NOUN
aijes-3998	42	20	.	.	PUNCT
aijes-3998	43	1	(	(	PUNCT
aijes-3998	43	2	lohse	lohse	INTJ
aijes-3998	43	3	et	et	PROPN
aijes-3998	43	4	al	al	PROPN
aijes-3998	43	5	,	,	PUNCT
aijes-3998	43	6	2012	2012	NUM
aijes-3998	43	7	)	)	PUNCT
aijes-3998	43	8	.	.	PUNCT
aijes-3998	44	1	3	3	NUM
aijes-3998	44	2	multinational	multinational	ADJ
aijes-3998	44	3	companies	company	NOUN
aijes-3998	44	4	,	,	PUNCT
aijes-3998	44	5	in	in	ADP
aijes-3998	44	6	their	their	PRON
aijes-3998	44	7	quest	quest	NOUN
aijes-3998	44	8	to	to	PART
aijes-3998	44	9	achieve	achieve	VERB
aijes-3998	44	10	continued	continued	ADJ
aijes-3998	44	11	profitability	profitability	NOUN
aijes-3998	44	12	growth	growth	NOUN
aijes-3998	44	13	,	,	PUNCT
aijes-3998	44	14	are	be	AUX
aijes-3998	44	15	continually	continually	ADV
aijes-3998	44	16	seeking	seek	VERB
aijes-3998	44	17	to	to	PART
aijes-3998	44	18	identify	identify	VERB
aijes-3998	44	19	ways	way	NOUN
aijes-3998	44	20	of	of	ADP
aijes-3998	44	21	transferring	transfer	VERB
aijes-3998	44	22	profits	profit	NOUN
aijes-3998	44	23	to	to	ADP
aijes-3998	44	24	countries	country	NOUN
aijes-3998	44	25	with	with	ADP
aijes-3998	44	26	favorable	favorable	ADJ
aijes-3998	44	27	tax	tax	NOUN
aijes-3998	44	28	arrangements	arrangement	NOUN
aijes-3998	44	29	.	.	PUNCT
aijes-3998	45	1	there	there	PRON
aijes-3998	45	2	are	be	VERB
aijes-3998	45	3	two	two	NUM
aijes-3998	45	4	ways	way	NOUN
aijes-3998	45	5	to	to	PART
aijes-3998	45	6	achieve	achieve	VERB
aijes-3998	45	7	this	this	PRON
aijes-3998	45	8	:	:	PUNCT
aijes-3998	45	9	one	one	NUM
aijes-3998	45	10	way	way	NOUN
aijes-3998	45	11	is	be	AUX
aijes-3998	45	12	to	to	PART
aijes-3998	45	13	transfer	transfer	VERB
aijes-3998	45	14	people	people	NOUN
aijes-3998	45	15	,	,	PUNCT
aijes-3998	45	16	goods	good	NOUN
aijes-3998	45	17	or	or	CCONJ
aijes-3998	45	18	services	service	NOUN
aijes-3998	45	19	to	to	ADP
aijes-3998	45	20	a	a	DET
aijes-3998	45	21	low	low	ADJ
aijes-3998	45	22	-	-	PUNCT
aijes-3998	45	23	tax	tax	NOUN
aijes-3998	45	24	country	country	NOUN
aijes-3998	45	25	,	,	PUNCT
aijes-3998	45	26	as	as	SCONJ
aijes-3998	45	27	has	have	AUX
aijes-3998	45	28	been	be	AUX
aijes-3998	45	29	done	do	VERB
aijes-3998	45	30	in	in	ADP
aijes-3998	45	31	the	the	DET
aijes-3998	45	32	past	past	NOUN
aijes-3998	45	33	by	by	ADP
aijes-3998	45	34	moving	move	VERB
aijes-3998	45	35	production	production	NOUN
aijes-3998	45	36	capacities	capacity	NOUN
aijes-3998	45	37	to	to	ADP
aijes-3998	45	38	china	china	PROPN
aijes-3998	45	39	or	or	CCONJ
aijes-3998	45	40	romania	romania	PROPN
aijes-3998	45	41	.	.	PUNCT
aijes-3998	46	1	another	another	DET
aijes-3998	46	2	way	way	NOUN
aijes-3998	46	3	is	be	AUX
aijes-3998	46	4	to	to	PART
aijes-3998	46	5	transfer	transfer	VERB
aijes-3998	46	6	revenue	revenue	NOUN
aijes-3998	46	7	to	to	ADP
aijes-3998	46	8	a	a	DET
aijes-3998	46	9	country	country	NOUN
aijes-3998	46	10	with	with	ADP
aijes-3998	46	11	a	a	DET
aijes-3998	46	12	favorable	favorable	ADJ
aijes-3998	46	13	tax	tax	NOUN
aijes-3998	46	14	regime	regime	NOUN
aijes-3998	46	15	,	,	PUNCT
aijes-3998	46	16	such	such	ADJ
aijes-3998	46	17	as	as	ADP
aijes-3998	46	18	cyprus	cyprus	PROPN
aijes-3998	46	19	.	.	PUNCT
aijes-3998	47	1	this	this	DET
aijes-3998	47	2	revenue	revenue	NOUN
aijes-3998	47	3	can	can	AUX
aijes-3998	47	4	be	be	AUX
aijes-3998	47	5	moved	move	VERB
aijes-3998	47	6	in	in	ADP
aijes-3998	47	7	several	several	ADJ
aijes-3998	47	8	ways	way	NOUN
aijes-3998	47	9	,	,	PUNCT
aijes-3998	47	10	such	such	ADJ
aijes-3998	47	11	as	as	ADP
aijes-3998	47	12	adjusting	adjust	VERB
aijes-3998	47	13	prices	price	NOUN
aijes-3998	47	14	for	for	ADP
aijes-3998	47	15	trade	trade	NOUN
aijes-3998	47	16	transactions	transaction	NOUN
aijes-3998	47	17	between	between	ADP
aijes-3998	47	18	parent	parent	NOUN
aijes-3998	47	19	companies	company	NOUN
aijes-3998	47	20	'	'	PART
aijes-3998	47	21	subsidiaries	subsidiary	NOUN
aijes-3998	47	22	,	,	PUNCT
aijes-3998	47	23	through	through	ADP
aijes-3998	47	24	internal	internal	ADJ
aijes-3998	47	25	financing	financing	NOUN
aijes-3998	47	26	between	between	ADP
aijes-3998	47	27	subsidiaries	subsidiary	NOUN
aijes-3998	47	28	or	or	CCONJ
aijes-3998	47	29	centralizing	centralize	VERB
aijes-3998	47	30	the	the	DET
aijes-3998	47	31	company	company	NOUN
aijes-3998	47	32	's	's	PART
aijes-3998	47	33	functions	function	NOUN
aijes-3998	47	34	.	.	PUNCT
aijes-3998	48	1	these	these	DET
aijes-3998	48	2	ways	way	NOUN
aijes-3998	48	3	of	of	ADP
aijes-3998	48	4	action	action	NOUN
aijes-3998	48	5	can	can	AUX
aijes-3998	48	6	be	be	AUX
aijes-3998	48	7	followed	follow	VERB
aijes-3998	48	8	because	because	SCONJ
aijes-3998	48	9	the	the	DET
aijes-3998	48	10	entities	entity	NOUN
aijes-3998	48	11	subordinated	subordinate	VERB
aijes-3998	48	12	to	to	ADP
aijes-3998	48	13	a	a	DET
aijes-3998	48	14	parent	parent	NOUN
aijes-3998	48	15	company	company	NOUN
aijes-3998	48	16	are	be	AUX
aijes-3998	48	17	treated	treat	VERB
aijes-3998	48	18	as	as	ADP
aijes-3998	48	19	independent	independent	ADJ
aijes-3998	48	20	companies	company	NOUN
aijes-3998	48	21	by	by	ADP
aijes-3998	48	22	the	the	DET
aijes-3998	48	23	tax	tax	NOUN
aijes-3998	48	24	authorities	authority	NOUN
aijes-3998	48	25	.	.	PUNCT
aijes-3998	49	1	these	these	DET
aijes-3998	49	2	companies	company	NOUN
aijes-3998	49	3	encourage	encourage	VERB
aijes-3998	49	4	the	the	DET
aijes-3998	49	5	development	development	NOUN
aijes-3998	49	6	of	of	ADP
aijes-3998	49	7	bilateral	bilateral	ADJ
aijes-3998	49	8	agreements	agreement	NOUN
aijes-3998	49	9	between	between	ADP
aijes-3998	49	10	different	different	ADJ
aijes-3998	49	11	countries	country	NOUN
aijes-3998	49	12	,	,	PUNCT
aijes-3998	49	13	aiming	aim	VERB
aijes-3998	49	14	exclusively	exclusively	ADV
aijes-3998	49	15	at	at	ADP
aijes-3998	49	16	obtaining	obtain	VERB
aijes-3998	49	17	benefits	benefit	NOUN
aijes-3998	49	18	from	from	ADP
aijes-3998	49	19	the	the	DET
aijes-3998	49	20	transfer	transfer	NOUN
aijes-3998	49	21	of	of	ADP
aijes-3998	49	22	income	income	NOUN
aijes-3998	49	23	to	to	ADP
aijes-3998	49	24	the	the	DET
aijes-3998	49	25	country	country	NOUN
aijes-3998	49	26	with	with	ADP
aijes-3998	49	27	a	a	DET
aijes-3998	49	28	more	more	ADV
aijes-3998	49	29	favorable	favorable	ADJ
aijes-3998	49	30	tax	tax	NOUN
aijes-3998	49	31	regime	regime	NOUN
aijes-3998	49	32	.	.	PUNCT
aijes-3998	50	1	governments	government	NOUN
aijes-3998	50	2	have	have	AUX
aijes-3998	50	3	become	become	VERB
aijes-3998	50	4	aware	aware	ADJ
aijes-3998	50	5	of	of	ADP
aijes-3998	50	6	this	this	PRON
aijes-3998	50	7	in	in	ADP
aijes-3998	50	8	time	time	NOUN
aijes-3998	50	9	,	,	PUNCT
aijes-3998	50	10	and	and	CCONJ
aijes-3998	50	11	besides	besides	SCONJ
aijes-3998	50	12	issuing	issue	VERB
aijes-3998	50	13	transfer	transfer	NOUN
aijes-3998	50	14	pricing	pricing	NOUN
aijes-3998	50	15	rules	rule	NOUN
aijes-3998	50	16	have	have	AUX
aijes-3998	50	17	sought	seek	VERB
aijes-3998	50	18	to	to	PART
aijes-3998	50	19	introduce	introduce	VERB
aijes-3998	50	20	measures	measure	NOUN
aijes-3998	50	21	to	to	PART
aijes-3998	50	22	prevent	prevent	VERB
aijes-3998	50	23	the	the	DET
aijes-3998	50	24	transfer	transfer	NOUN
aijes-3998	50	25	of	of	ADP
aijes-3998	50	26	profits	profit	NOUN
aijes-3998	50	27	from	from	ADP
aijes-3998	50	28	the	the	DET
aijes-3998	50	29	country	country	NOUN
aijes-3998	50	30	where	where	SCONJ
aijes-3998	50	31	they	they	PRON
aijes-3998	50	32	are	be	AUX
aijes-3998	50	33	made	make	VERB
aijes-3998	50	34	.	.	PUNCT
aijes-3998	51	1	in	in	ADP
aijes-3998	51	2	the	the	DET
aijes-3998	51	3	oecd	oecd	PROPN
aijes-3998	51	4	,	,	PUNCT
aijes-3998	51	5	some	some	DET
aijes-3998	51	6	guiding	guide	VERB
aijes-3998	51	7	principles	principle	NOUN
aijes-3998	51	8	were	be	AUX
aijes-3998	51	9	developed	develop	VERB
aijes-3998	51	10	fro	fro	NOUN
aijes-3998	51	11	the	the	DET
aijes-3998	51	12	first	first	ADJ
aijes-3998	51	13	time	time	NOUN
aijes-3998	51	14	in	in	ADP
aijes-3998	51	15	1995	1995	NUM
aijes-3998	51	16	;	;	PUNCT
aijes-3998	51	17	these	these	DET
aijes-3998	51	18	principles	principle	NOUN
aijes-3998	51	19	provide	provide	VERB
aijes-3998	51	20	guidance	guidance	NOUN
aijes-3998	51	21	on	on	ADP
aijes-3998	51	22	arm	arm	NOUN
aijes-3998	51	23	’s	’s	PART
aijes-3998	51	24	length	length	NOUN
aijes-3998	51	25	principle	principle	NOUN
aijes-3998	51	26	,	,	PUNCT
aijes-3998	51	27	pricing	pricing	NOUN
aijes-3998	51	28	methods	method	NOUN
aijes-3998	51	29	and	and	CCONJ
aijes-3998	51	30	transaction	transaction	NOUN
aijes-3998	51	31	comparability	comparability	NOUN
aijes-3998	51	32	,	,	PUNCT
aijes-3998	51	33	as	as	ADV
aijes-3998	51	34	well	well	ADV
aijes-3998	51	35	as	as	ADP
aijes-3998	51	36	recommendations	recommendation	NOUN
aijes-3998	51	37	(	(	PUNCT
aijes-3998	51	38	oecd	oecd	PROPN
aijes-3998	51	39	,	,	PUNCT
aijes-3998	51	40	2017	2017	NUM
aijes-3998	51	41	)	)	PUNCT
aijes-3998	51	42	.	.	PUNCT
aijes-3998	52	1	2.1	2.1	NUM
aijes-3998	52	2	.	.	PUNCT
aijes-3998	53	1	transfer	transfer	NOUN
aijes-3998	53	2	pricing	pricing	NOUN
aijes-3998	53	3	rules	rule	VERB
aijes-3998	53	4	the	the	DET
aijes-3998	53	5	oecd	oecd	PROPN
aijes-3998	53	6	member	member	NOUN
aijes-3998	53	7	countries	country	NOUN
aijes-3998	53	8	'	'	PART
aijes-3998	53	9	fiscal	fiscal	ADJ
aijes-3998	53	10	codes	code	NOUN
aijes-3998	53	11	contain	contain	VERB
aijes-3998	53	12	measures	measure	NOUN
aijes-3998	53	13	regulating	regulate	VERB
aijes-3998	53	14	inter	inter	ADJ
aijes-3998	53	15	-	-	ADJ
aijes-3998	53	16	company	company	ADJ
aijes-3998	53	17	transactions	transaction	NOUN
aijes-3998	53	18	based	base	VERB
aijes-3998	53	19	on	on	ADP
aijes-3998	53	20	the	the	DET
aijes-3998	53	21	arm	arm	NOUN
aijes-3998	53	22	’s	’s	PART
aijes-3998	53	23	length	length	NOUN
aijes-3998	53	24	principle	principle	NOUN
aijes-3998	53	25	used	use	VERB
aijes-3998	53	26	as	as	ADP
aijes-3998	53	27	the	the	DET
aijes-3998	53	28	standard	standard	NOUN
aijes-3998	53	29	for	for	ADP
aijes-3998	53	30	transfer	transfer	NOUN
aijes-3998	53	31	pricing	pricing	NOUN
aijes-3998	53	32	.	.	PUNCT
aijes-3998	54	1	although	although	SCONJ
aijes-3998	54	2	romania	romania	PROPN
aijes-3998	54	3	is	be	AUX
aijes-3998	54	4	not	not	PART
aijes-3998	54	5	an	an	DET
aijes-3998	54	6	oecd	oecd	PROPN
aijes-3998	54	7	member	member	NOUN
aijes-3998	54	8	,	,	PUNCT
aijes-3998	54	9	the	the	DET
aijes-3998	54	10	arm	arm	NOUN
aijes-3998	54	11	’s	’s	PART
aijes-3998	54	12	length	length	NOUN
aijes-3998	54	13	principle	principle	NOUN
aijes-3998	54	14	,	,	PUNCT
aijes-3998	54	15	has	have	AUX
aijes-3998	54	16	been	be	AUX
aijes-3998	54	17	taken	take	VERB
aijes-3998	54	18	over	over	ADP
aijes-3998	54	19	into	into	ADP
aijes-3998	54	20	domestic	domestic	ADJ
aijes-3998	54	21	legislation	legislation	NOUN
aijes-3998	54	22	as	as	ADP
aijes-3998	54	23	a	a	DET
aijes-3998	54	24	market	market	NOUN
aijes-3998	54	25	value	value	NOUN
aijes-3998	54	26	since	since	SCONJ
aijes-3998	54	27	1994	1994	NUM
aijes-3998	54	28	and	and	CCONJ
aijes-3998	54	29	was	be	AUX
aijes-3998	54	30	applicable	applicable	ADJ
aijes-3998	54	31	to	to	ADP
aijes-3998	54	32	transactions	transaction	NOUN
aijes-3998	54	33	concluded	conclude	VERB
aijes-3998	54	34	between	between	ADP
aijes-3998	54	35	related	related	ADJ
aijes-3998	54	36	parties	party	NOUN
aijes-3998	54	37	,	,	PUNCT
aijes-3998	54	38	including	include	VERB
aijes-3998	54	39	those	those	PRON
aijes-3998	54	40	between	between	ADP
aijes-3998	54	41	a	a	DET
aijes-3998	54	42	foreign	foreign	ADJ
aijes-3998	54	43	legal	legal	ADJ
aijes-3998	54	44	entity	entity	NOUN
aijes-3998	54	45	and	and	CCONJ
aijes-3998	54	46	its	its	PRON
aijes-3998	54	47	permanent	permanent	ADJ
aijes-3998	54	48	establishment	establishment	NOUN
aijes-3998	54	49	in	in	ADP
aijes-3998	54	50	romania	romania	PROPN
aijes-3998	54	51	.	.	PUNCT
aijes-3998	55	1	thus	thus	ADV
aijes-3998	55	2	,	,	PUNCT
aijes-3998	55	3	only	only	ADJ
aijes-3998	55	4	transactions	transaction	NOUN
aijes-3998	55	5	between	between	ADP
aijes-3998	55	6	romanian	romanian	ADJ
aijes-3998	55	7	entities	entity	NOUN
aijes-3998	55	8	with	with	ADP
aijes-3998	55	9	non	non	ADJ
aijes-3998	55	10	-	-	ADJ
aijes-3998	55	11	resident	resident	ADJ
aijes-3998	55	12	related	related	ADJ
aijes-3998	55	13	parties	party	NOUN
aijes-3998	55	14	could	could	AUX
aijes-3998	55	15	be	be	AUX
aijes-3998	55	16	verified	verify	VERB
aijes-3998	55	17	by	by	ADP
aijes-3998	55	18	the	the	DET
aijes-3998	55	19	tax	tax	NOUN
aijes-3998	55	20	authority	authority	NOUN
aijes-3998	55	21	.	.	PUNCT
aijes-3998	56	1	since	since	SCONJ
aijes-3998	56	2	2010	2010	NUM
aijes-3998	56	3	,	,	PUNCT
aijes-3998	56	4	transactions	transaction	NOUN
aijes-3998	56	5	between	between	ADP
aijes-3998	56	6	related	related	ADJ
aijes-3998	56	7	parties	party	NOUN
aijes-3998	56	8	representing	represent	VERB
aijes-3998	56	9	romanian	romanian	ADJ
aijes-3998	56	10	legal	legal	ADJ
aijes-3998	56	11	entities	entity	NOUN
aijes-3998	56	12	fall	fall	VERB
aijes-3998	56	13	within	within	ADP
aijes-3998	56	14	the	the	DET
aijes-3998	56	15	scope	scope	NOUN
aijes-3998	56	16	of	of	ADP
aijes-3998	56	17	the	the	DET
aijes-3998	56	18	transfer	transfer	NOUN
aijes-3998	56	19	pricing	pricing	NOUN
aijes-3998	56	20	rules	rule	NOUN
aijes-3998	56	21	.	.	PUNCT
aijes-3998	57	1	in	in	ADP
aijes-3998	57	2	addition	addition	NOUN
aijes-3998	57	3	to	to	ADP
aijes-3998	57	4	the	the	DET
aijes-3998	57	5	general	general	ADJ
aijes-3998	57	6	framework	framework	NOUN
aijes-3998	57	7	adopted	adopt	VERB
aijes-3998	57	8	by	by	ADP
aijes-3998	57	9	the	the	DET
aijes-3998	57	10	oecd	oecd	PROPN
aijes-3998	57	11	,	,	PUNCT
aijes-3998	57	12	many	many	ADJ
aijes-3998	57	13	countries	country	NOUN
aijes-3998	57	14	have	have	AUX
aijes-3998	57	15	also	also	ADV
aijes-3998	57	16	adopted	adopt	VERB
aijes-3998	57	17	specific	specific	ADJ
aijes-3998	57	18	transfer	transfer	NOUN
aijes-3998	57	19	pricing	pricing	NOUN
aijes-3998	57	20	rules	rule	NOUN
aijes-3998	57	21	over	over	ADP
aijes-3998	57	22	the	the	DET
aijes-3998	57	23	past	past	ADJ
aijes-3998	57	24	two	two	NUM
aijes-3998	57	25	decades	decade	NOUN
aijes-3998	57	26	.	.	PUNCT
aijes-3998	58	1	this	this	PRON
aijes-3998	58	2	was	be	AUX
aijes-3998	58	3	due	due	ADJ
aijes-3998	58	4	to	to	ADP
aijes-3998	58	5	the	the	DET
aijes-3998	58	6	globalization	globalization	NOUN
aijes-3998	58	7	and	and	CCONJ
aijes-3998	58	8	increasing	increase	VERB
aijes-3998	58	9	sensitivity	sensitivity	NOUN
aijes-3998	58	10	of	of	ADP
aijes-3998	58	11	the	the	DET
aijes-3998	58	12	taxpayers	taxpayer	NOUN
aijes-3998	58	13	of	of	ADP
aijes-3998	58	14	the	the	DET
aijes-3998	58	15	countries	country	NOUN
aijes-3998	58	16	adopting	adopt	VERB
aijes-3998	58	17	these	these	DET
aijes-3998	58	18	rules	rule	NOUN
aijes-3998	58	19	,	,	PUNCT
aijes-3998	58	20	in	in	ADP
aijes-3998	58	21	order	order	NOUN
aijes-3998	58	22	to	to	PART
aijes-3998	58	23	protect	protect	VERB
aijes-3998	58	24	taxable	taxable	ADJ
aijes-3998	58	25	income	income	NOUN
aijes-3998	58	26	.	.	PUNCT
aijes-3998	59	1	most	most	ADJ
aijes-3998	59	2	countries	country	NOUN
aijes-3998	59	3	applying	apply	VERB
aijes-3998	59	4	these	these	DET
aijes-3998	59	5	rules	rule	NOUN
aijes-3998	59	6	are	be	AUX
aijes-3998	59	7	states	state	NOUN
aijes-3998	59	8	that	that	PRON
aijes-3998	59	9	have	have	AUX
aijes-3998	59	10	adopted	adopt	VERB
aijes-3998	59	11	a	a	DET
aijes-3998	59	12	high	high	ADJ
aijes-3998	59	13	tax	tax	NOUN
aijes-3998	59	14	regime	regime	NOUN
aijes-3998	59	15	,	,	PUNCT
aijes-3998	59	16	such	such	ADJ
aijes-3998	59	17	as	as	ADP
aijes-3998	59	18	germany	germany	PROPN
aijes-3998	59	19	,	,	PUNCT
aijes-3998	59	20	the	the	DET
aijes-3998	59	21	usa	usa	PROPN
aijes-3998	59	22	or	or	CCONJ
aijes-3998	59	23	japan	japan	PROPN
aijes-3998	59	24	.	.	PUNCT
aijes-3998	60	1	other	other	ADJ
aijes-3998	60	2	countries	country	NOUN
aijes-3998	60	3	,	,	PUNCT
aijes-3998	60	4	such	such	ADJ
aijes-3998	60	5	as	as	ADP
aijes-3998	60	6	ireland	ireland	PROPN
aijes-3998	60	7	,	,	PUNCT
aijes-3998	60	8	switzerland	switzerland	PROPN
aijes-3998	60	9	or	or	CCONJ
aijes-3998	60	10	austria	austria	NOUN
aijes-3998	60	11	which	which	PRON
aijes-3998	60	12	have	have	AUX
aijes-3998	60	13	not	not	PART
aijes-3998	60	14	adopted	adopt	VERB
aijes-3998	60	15	such	such	ADJ
aijes-3998	60	16	specific	specific	ADJ
aijes-3998	60	17	transfer	transfer	NOUN
aijes-3998	60	18	pricing	pricing	NOUN
aijes-3998	60	19	rules	rule	NOUN
aijes-3998	60	20	are	be	AUX
aijes-3998	60	21	countries	country	NOUN
aijes-3998	60	22	that	that	PRON
aijes-3998	60	23	attract	attract	VERB
aijes-3998	60	24	many	many	ADJ
aijes-3998	60	25	international	international	ADJ
aijes-3998	60	26	investments	investment	NOUN
aijes-3998	60	27	due	due	ADP
aijes-3998	60	28	to	to	ADP
aijes-3998	60	29	their	their	PRON
aijes-3998	60	30	generous	generous	ADJ
aijes-3998	60	31	tax	tax	NOUN
aijes-3998	60	32	regime	regime	NOUN
aijes-3998	60	33	.	.	PUNCT
aijes-3998	61	1	all	all	DET
aijes-3998	61	2	these	these	DET
aijes-3998	61	3	specific	specific	ADJ
aijes-3998	61	4	rules	rule	NOUN
aijes-3998	61	5	are	be	AUX
aijes-3998	61	6	applied	apply	VERB
aijes-3998	61	7	to	to	PART
aijes-3998	61	8	transfer	transfer	VERB
aijes-3998	61	9	pricing	pricing	NOUN
aijes-3998	61	10	between	between	ADP
aijes-3998	61	11	related	related	ADJ
aijes-3998	61	12	parties	party	NOUN
aijes-3998	61	13	.	.	PUNCT
aijes-3998	62	1	two	two	NUM
aijes-3998	62	2	entities	entity	NOUN
aijes-3998	62	3	are	be	AUX
aijes-3998	62	4	considered	consider	VERB
aijes-3998	62	5	related	related	ADJ
aijes-3998	62	6	parties	party	NOUN
aijes-3998	62	7	if	if	SCONJ
aijes-3998	62	8	they	they	PRON
aijes-3998	62	9	have	have	VERB
aijes-3998	62	10	at	at	ADV
aijes-3998	62	11	least	least	ADV
aijes-3998	62	12	one	one	NUM
aijes-3998	62	13	percentage	percentage	NOUN
aijes-3998	62	14	point	point	NOUN
aijes-3998	62	15	(	(	PUNCT
aijes-3998	62	16	1	1	NUM
aijes-3998	62	17	%	%	NOUN
aijes-3998	62	18	)	)	PUNCT
aijes-3998	62	19	of	of	ADP
aijes-3998	62	20	participation	participation	NOUN
aijes-3998	62	21	in	in	ADP
aijes-3998	62	22	the	the	DET
aijes-3998	62	23	share	share	NOUN
aijes-3998	62	24	capital	capital	NOUN
aijes-3998	62	25	of	of	ADP
aijes-3998	62	26	the	the	DET
aijes-3998	62	27	other	other	ADJ
aijes-3998	62	28	.	.	PUNCT
aijes-3998	63	1	in	in	ADP
aijes-3998	63	2	the	the	DET
aijes-3998	63	3	case	case	NOUN
aijes-3998	63	4	of	of	ADP
aijes-3998	63	5	romania	romania	PROPN
aijes-3998	63	6	,	,	PUNCT
aijes-3998	63	7	this	this	DET
aijes-3998	63	8	percentage	percentage	NOUN
aijes-3998	63	9	is	be	AUX
aijes-3998	63	10	at	at	ADV
aijes-3998	63	11	least	least	ADJ
aijes-3998	63	12	25	25	NUM
aijes-3998	63	13	%	%	NOUN
aijes-3998	63	14	of	of	ADP
aijes-3998	63	15	the	the	DET
aijes-3998	63	16	value/	value/	NUM
aijes-3998	63	17	number	number	NOUN
aijes-3998	63	18	of	of	ADP
aijes-3998	63	19	participation	participation	NOUN
aijes-3998	63	20	titles	title	NOUN
aijes-3998	63	21	(	(	PUNCT
aijes-3998	63	22	shares	share	NOUN
aijes-3998	63	23	)	)	PUNCT
aijes-3998	63	24	or	or	CCONJ
aijes-3998	63	25	voting	voting	NOUN
aijes-3998	63	26	rights	right	NOUN
aijes-3998	63	27	in	in	ADP
aijes-3998	63	28	the	the	DET
aijes-3998	63	29	other	other	ADJ
aijes-3998	63	30	legal	legal	ADJ
aijes-3998	63	31	entity	entity	NOUN
aijes-3998	63	32	(	(	PUNCT
aijes-3998	63	33	law	law	NOUN
aijes-3998	63	34	227/2015	227/2015	NUM
aijes-3998	63	35	on	on	ADP
aijes-3998	63	36	the	the	DET
aijes-3998	63	37	fiscal	fiscal	ADJ
aijes-3998	63	38	code	code	NOUN
aijes-3998	63	39	)	)	PUNCT
aijes-3998	63	40	.	.	PUNCT
aijes-3998	64	1	for	for	ADP
aijes-3998	64	2	other	other	ADJ
aijes-3998	64	3	countries	country	NOUN
aijes-3998	64	4	,	,	PUNCT
aijes-3998	64	5	this	this	DET
aijes-3998	64	6	percentage	percentage	NOUN
aijes-3998	64	7	differs	differ	VERB
aijes-3998	64	8	from	from	ADP
aijes-3998	64	9	5	5	NUM
aijes-3998	64	10	%	%	NOUN
aijes-3998	64	11	,	,	PUNCT
aijes-3998	64	12	for	for	ADP
aijes-3998	64	13	example	example	NOUN
aijes-3998	64	14	in	in	ADP
aijes-3998	64	15	poland	poland	PROPN
aijes-3998	64	16	,	,	PUNCT
aijes-3998	64	17	to	to	ADP
aijes-3998	64	18	25	25	NUM
aijes-3998	64	19	%	%	NOUN
aijes-3998	64	20	in	in	ADP
aijes-3998	64	21	the	the	DET
aijes-3998	64	22	case	case	NOUN
aijes-3998	64	23	of	of	ADP
aijes-3998	64	24	china	china	PROPN
aijes-3998	64	25	,	,	PUNCT
aijes-3998	64	26	which	which	PRON
aijes-3998	64	27	is	be	AUX
aijes-3998	64	28	actually	actually	ADV
aijes-3998	64	29	the	the	DET
aijes-3998	64	30	most	most	ADV
aijes-3998	64	31	used	used	ADJ
aijes-3998	64	32	percentage	percentage	NOUN
aijes-3998	64	33	,	,	PUNCT
aijes-3998	64	34	to	to	ADP
aijes-3998	64	35	50	50	NUM
aijes-3998	64	36	%	%	NOUN
aijes-3998	64	37	in	in	ADP
aijes-3998	64	38	the	the	DET
aijes-3998	64	39	case	case	NOUN
aijes-3998	64	40	of	of	ADP
aijes-3998	64	41	argentina	argentina	PROPN
aijes-3998	64	42	or	or	CCONJ
aijes-3998	64	43	japan	japan	PROPN
aijes-3998	64	44	.	.	PUNCT
aijes-3998	65	1	there	there	PRON
aijes-3998	65	2	are	be	VERB
aijes-3998	65	3	also	also	ADV
aijes-3998	65	4	cases	case	NOUN
aijes-3998	65	5	of	of	ADP
aijes-3998	65	6	countries	country	NOUN
aijes-3998	65	7	such	such	ADJ
aijes-3998	65	8	as	as	ADP
aijes-3998	65	9	brazil	brazil	PROPN
aijes-3998	65	10	,	,	PUNCT
aijes-3998	65	11	chile	chile	PROPN
aijes-3998	65	12	,	,	PUNCT
aijes-3998	65	13	venezuela	venezuela	PROPN
aijes-3998	65	14	,	,	PUNCT
aijes-3998	65	15	which	which	PRON
aijes-3998	65	16	apply	apply	VERB
aijes-3998	65	17	transfer	transfer	NOUN
aijes-3998	65	18	pricing	pricing	NOUN
aijes-3998	65	19	rules	rule	NOUN
aijes-3998	65	20	to	to	ADP
aijes-3998	65	21	unrelated	unrelated	ADJ
aijes-3998	65	22	parties	party	NOUN
aijes-3998	65	23	.	.	PUNCT
aijes-3998	66	1	3	3	X
aijes-3998	66	2	.	.	X
aijes-3998	66	3	the	the	DET
aijes-3998	66	4	main	main	ADJ
aijes-3998	66	5	methods	method	NOUN
aijes-3998	66	6	used	use	VERB
aijes-3998	66	7	for	for	ADP
aijes-3998	66	8	transfer	transfer	NOUN
aijes-3998	66	9	pricing	pricing	NOUN
aijes-3998	66	10	by	by	ADP
aijes-3998	66	11	making	make	VERB
aijes-3998	66	12	use	use	NOUN
aijes-3998	66	13	of	of	ADP
aijes-3998	66	14	the	the	DET
aijes-3998	66	15	arm	arm	NOUN
aijes-3998	66	16	’s	’s	PART
aijes-3998	66	17	length	length	NOUN
aijes-3998	66	18	principle	principle	NOUN
aijes-3998	66	19	,	,	PUNCT
aijes-3998	66	20	several	several	ADJ
aijes-3998	66	21	methods	method	NOUN
aijes-3998	66	22	have	have	AUX
aijes-3998	66	23	been	be	AUX
aijes-3998	66	24	established	establish	VERB
aijes-3998	66	25	to	to	PART
aijes-3998	66	26	determine	determine	VERB
aijes-3998	66	27	the	the	DET
aijes-3998	66	28	correct	correct	ADJ
aijes-3998	66	29	transfer	transfer	NOUN
aijes-3998	66	30	price	price	NOUN
aijes-3998	66	31	for	for	ADP
aijes-3998	66	32	certain	certain	ADJ
aijes-3998	66	33	transactions	transaction	NOUN
aijes-3998	66	34	.	.	PUNCT
aijes-3998	67	1	according	accord	VERB
aijes-3998	67	2	to	to	ADP
aijes-3998	67	3	the	the	DET
aijes-3998	67	4	oecd	oecd	PROPN
aijes-3998	67	5	,	,	PUNCT
aijes-3998	67	6	the	the	DET
aijes-3998	67	7	first	first	ADJ
aijes-3998	67	8	methods	method	NOUN
aijes-3998	67	9	put	put	VERB
aijes-3998	67	10	forward	forward	ADV
aijes-3998	67	11	and	and	CCONJ
aijes-3998	67	12	which	which	PRON
aijes-3998	67	13	are	be	AUX
aijes-3998	67	14	considered	consider	VERB
aijes-3998	67	15	traditional	traditional	ADJ
aijes-3998	67	16	methods	method	NOUN
aijes-3998	67	17	are	be	AUX
aijes-3998	67	18	the	the	DET
aijes-3998	67	19	cost	cost	NOUN
aijes-3998	67	20	plus	plus	CCONJ
aijes-3998	67	21	pricing	pricing	NOUN
aijes-3998	67	22	method	method	NOUN
aijes-3998	67	23	,	,	PUNCT
aijes-3998	67	24	which	which	PRON
aijes-3998	67	25	compares	compare	VERB
aijes-3998	67	26	the	the	DET
aijes-3998	67	27	gross	gross	ADJ
aijes-3998	67	28	profit	profit	NOUN
aijes-3998	67	29	margins	margin	NOUN
aijes-3998	67	30	achieved	achieve	VERB
aijes-3998	67	31	over	over	ADP
aijes-3998	67	32	cost	cost	NOUN
aijes-3998	67	33	;	;	PUNCT
aijes-3998	67	34	the	the	DET
aijes-3998	67	35	resale	resale	NOUN
aijes-3998	67	36	price	price	NOUN
aijes-3998	67	37	method	method	NOUN
aijes-3998	67	38	,	,	PUNCT
aijes-3998	67	39	which	which	PRON
aijes-3998	67	40	compares	compare	VERB
aijes-3998	67	41	gross	gross	ADJ
aijes-3998	67	42	sales	sale	NOUN
aijes-3998	67	43	margins	margin	NOUN
aijes-3998	67	44	;	;	PUNCT
aijes-3998	67	45	the	the	DET
aijes-3998	67	46	price	price	NOUN
aijes-3998	67	47	comparison	comparison	NOUN
aijes-3998	67	48	method	method	NOUN
aijes-3998	67	49	,	,	PUNCT
aijes-3998	67	50	which	which	PRON
aijes-3998	67	51	is	be	AUX
aijes-3998	67	52	the	the	DET
aijes-3998	67	53	most	most	ADV
aijes-3998	67	54	used	used	ADJ
aijes-3998	67	55	4	4	NUM
aijes-3998	67	56	and	and	CCONJ
aijes-3998	67	57	which	which	PRON
aijes-3998	67	58	compares	compare	VERB
aijes-3998	67	59	prices	price	NOUN
aijes-3998	67	60	in	in	ADP
aijes-3998	67	61	similar	similar	ADJ
aijes-3998	67	62	transactions	transaction	NOUN
aijes-3998	67	63	.	.	PUNCT
aijes-3998	68	1	in	in	ADP
aijes-3998	68	2	the	the	DET
aijes-3998	68	3	1995	1995	NUM
aijes-3998	68	4	oecd	oecd	PROPN
aijes-3998	68	5	guidelines	guideline	NOUN
aijes-3998	68	6	,	,	PUNCT
aijes-3998	68	7	besides	besides	SCONJ
aijes-3998	68	8	traditional	traditional	ADJ
aijes-3998	68	9	methods	method	NOUN
aijes-3998	68	10	,	,	PUNCT
aijes-3998	68	11	there	there	PRON
aijes-3998	68	12	are	be	VERB
aijes-3998	68	13	two	two	NUM
aijes-3998	68	14	other	other	ADJ
aijes-3998	68	15	transactional	transactional	ADJ
aijes-3998	68	16	methods	method	NOUN
aijes-3998	68	17	,	,	PUNCT
aijes-3998	68	18	namely	namely	ADV
aijes-3998	68	19	:	:	PUNCT
aijes-3998	68	20	the	the	DET
aijes-3998	68	21	transactional	transactional	ADJ
aijes-3998	68	22	net	net	ADJ
aijes-3998	68	23	margin	margin	NOUN
aijes-3998	68	24	method	method	NOUN
aijes-3998	68	25	,	,	PUNCT
aijes-3998	68	26	which	which	PRON
aijes-3998	68	27	compares	compare	VERB
aijes-3998	68	28	net	net	ADJ
aijes-3998	68	29	profit	profit	NOUN
aijes-3998	68	30	margins	margin	NOUN
aijes-3998	68	31	obtained	obtain	VERB
aijes-3998	68	32	by	by	ADP
aijes-3998	68	33	a	a	DET
aijes-3998	68	34	company	company	NOUN
aijes-3998	68	35	with	with	ADP
aijes-3998	68	36	net	net	ADJ
aijes-3998	68	37	margins	margin	NOUN
aijes-3998	68	38	obtained	obtain	VERB
aijes-3998	68	39	by	by	ADP
aijes-3998	68	40	independent	independent	ADJ
aijes-3998	68	41	companies	company	NOUN
aijes-3998	68	42	carrying	carry	VERB
aijes-3998	68	43	out	out	ADP
aijes-3998	68	44	similar	similar	ADJ
aijes-3998	68	45	activities	activity	NOUN
aijes-3998	68	46	;	;	PUNCT
aijes-3998	68	47	as	as	ADV
aijes-3998	68	48	well	well	ADV
aijes-3998	68	49	as	as	ADP
aijes-3998	68	50	the	the	DET
aijes-3998	68	51	profit	profit	NOUN
aijes-3998	68	52	sharing	sharing	NOUN
aijes-3998	68	53	allocation	allocation	NOUN
aijes-3998	68	54	method	method	NOUN
aijes-3998	68	55	,	,	PUNCT
aijes-3998	68	56	which	which	PRON
aijes-3998	68	57	starts	start	VERB
aijes-3998	68	58	from	from	ADP
aijes-3998	68	59	the	the	DET
aijes-3998	68	60	profit	profit	NOUN
aijes-3998	68	61	obtained	obtain	VERB
aijes-3998	68	62	from	from	ADP
aijes-3998	68	63	transactions	transaction	NOUN
aijes-3998	68	64	carried	carry	VERB
aijes-3998	68	65	out	out	ADP
aijes-3998	68	66	by	by	ADP
aijes-3998	68	67	the	the	DET
aijes-3998	68	68	related	related	ADJ
aijes-3998	68	69	parties	party	NOUN
aijes-3998	68	70	and	and	CCONJ
aijes-3998	68	71	which	which	PRON
aijes-3998	68	72	is	be	AUX
aijes-3998	68	73	shred	shre	VERB
aijes-3998	68	74	among	among	ADP
aijes-3998	68	75	the	the	DET
aijes-3998	68	76	participants	participant	NOUN
aijes-3998	68	77	according	accord	VERB
aijes-3998	68	78	to	to	ADP
aijes-3998	68	79	the	the	DET
aijes-3998	68	80	contribution	contribution	NOUN
aijes-3998	68	81	thereof	thereof	ADV
aijes-3998	68	82	.	.	PUNCT
aijes-3998	69	1	3.1	3.1	NUM
aijes-3998	69	2	.	.	PUNCT
aijes-3998	69	3	price	price	NOUN
aijes-3998	69	4	comparison	comparison	NOUN
aijes-3998	69	5	method	method	NOUN
aijes-3998	69	6	under	under	ADP
aijes-3998	69	7	this	this	DET
aijes-3998	69	8	method	method	NOUN
aijes-3998	69	9	the	the	DET
aijes-3998	69	10	price	price	NOUN
aijes-3998	69	11	of	of	ADP
aijes-3998	69	12	a	a	DET
aijes-3998	69	13	transaction	transaction	NOUN
aijes-3998	69	14	in	in	ADP
aijes-3998	69	15	which	which	PRON
aijes-3998	69	16	no	no	DET
aijes-3998	69	17	related	related	ADJ
aijes-3998	69	18	parties	party	NOUN
aijes-3998	69	19	are	be	AUX
aijes-3998	69	20	involved	involve	VERB
aijes-3998	69	21	is	be	AUX
aijes-3998	69	22	compared	compare	VERB
aijes-3998	69	23	with	with	ADP
aijes-3998	69	24	the	the	DET
aijes-3998	69	25	price	price	NOUN
aijes-3998	69	26	of	of	ADP
aijes-3998	69	27	transaction	transaction	NOUN
aijes-3998	69	28	of	of	ADP
aijes-3998	69	29	a	a	DET
aijes-3998	69	30	related	related	ADJ
aijes-3998	69	31	party	party	NOUN
aijes-3998	69	32	.	.	PUNCT
aijes-3998	70	1	the	the	DET
aijes-3998	70	2	main	main	ADJ
aijes-3998	70	3	prerequisite	prerequisite	NOUN
aijes-3998	70	4	is	be	AUX
aijes-3998	70	5	the	the	DET
aijes-3998	70	6	comparability	comparability	NOUN
aijes-3998	70	7	of	of	ADP
aijes-3998	70	8	the	the	DET
aijes-3998	70	9	transaction	transaction	NOUN
aijes-3998	70	10	.	.	PUNCT
aijes-3998	71	1	thus	thus	ADV
aijes-3998	71	2	,	,	PUNCT
aijes-3998	71	3	there	there	PRON
aijes-3998	71	4	must	must	AUX
aijes-3998	71	5	be	be	AUX
aijes-3998	71	6	several	several	ADJ
aijes-3998	71	7	common	common	ADJ
aijes-3998	71	8	features	feature	NOUN
aijes-3998	71	9	such	such	ADJ
aijes-3998	71	10	as	as	ADP
aijes-3998	71	11	product	product	NOUN
aijes-3998	71	12	type	type	NOUN
aijes-3998	71	13	,	,	PUNCT
aijes-3998	71	14	availability	availability	NOUN
aijes-3998	71	15	,	,	PUNCT
aijes-3998	71	16	quality	quality	NOUN
aijes-3998	71	17	,	,	PUNCT
aijes-3998	71	18	contractual	contractual	ADJ
aijes-3998	71	19	terms	term	NOUN
aijes-3998	71	20	,	,	PUNCT
aijes-3998	71	21	economic	economic	ADJ
aijes-3998	71	22	circumstances	circumstance	NOUN
aijes-3998	71	23	,	,	PUNCT
aijes-3998	71	24	etc	etc	X
aijes-3998	71	25	.	.	X
aijes-3998	71	26	however	however	ADV
aijes-3998	71	27	,	,	PUNCT
aijes-3998	71	28	there	there	PRON
aijes-3998	71	29	are	be	VERB
aijes-3998	71	30	also	also	ADV
aijes-3998	71	31	cases	case	NOUN
aijes-3998	71	32	where	where	SCONJ
aijes-3998	71	33	this	this	DET
aijes-3998	71	34	method	method	NOUN
aijes-3998	71	35	can	can	AUX
aijes-3998	71	36	not	not	PART
aijes-3998	71	37	be	be	AUX
aijes-3998	71	38	applied	apply	VERB
aijes-3998	71	39	despite	despite	SCONJ
aijes-3998	71	40	the	the	DET
aijes-3998	71	41	above	above	ADJ
aijes-3998	71	42	prerequisites	prerequisite	NOUN
aijes-3998	71	43	,	,	PUNCT
aijes-3998	71	44	such	such	ADJ
aijes-3998	71	45	as	as	ADP
aijes-3998	71	46	in	in	ADP
aijes-3998	71	47	a	a	DET
aijes-3998	71	48	non	non	ADJ
aijes-3998	71	49	-	-	ADJ
aijes-3998	71	50	competitive	competitive	ADJ
aijes-3998	71	51	market	market	NOUN
aijes-3998	71	52	or	or	CCONJ
aijes-3998	71	53	in	in	ADP
aijes-3998	71	54	the	the	DET
aijes-3998	71	55	case	case	NOUN
aijes-3998	71	56	of	of	ADP
aijes-3998	71	57	products	product	NOUN
aijes-3998	71	58	with	with	ADP
aijes-3998	71	59	rare	rare	ADJ
aijes-3998	71	60	or	or	CCONJ
aijes-3998	71	61	unique	unique	ADJ
aijes-3998	71	62	characteristics	characteristic	NOUN
aijes-3998	71	63	that	that	PRON
aijes-3998	71	64	can	can	AUX
aijes-3998	71	65	not	not	PART
aijes-3998	71	66	be	be	AUX
aijes-3998	71	67	compared	compare	VERB
aijes-3998	71	68	to	to	ADP
aijes-3998	71	69	others	other	NOUN
aijes-3998	71	70	or	or	CCONJ
aijes-3998	71	71	in	in	ADP
aijes-3998	71	72	the	the	DET
aijes-3998	71	73	case	case	NOUN
aijes-3998	71	74	of	of	ADP
aijes-3998	71	75	intangible	intangible	ADJ
aijes-3998	71	76	assets	asset	NOUN
aijes-3998	71	77	whose	whose	DET
aijes-3998	71	78	trading	trading	NOUN
aijes-3998	71	79	is	be	AUX
aijes-3998	71	80	based	base	VERB
aijes-3998	71	81	on	on	ADP
aijes-3998	71	82	the	the	DET
aijes-3998	71	83	negotiating	negotiate	VERB
aijes-3998	71	84	power	power	NOUN
aijes-3998	71	85	of	of	ADP
aijes-3998	71	86	the	the	DET
aijes-3998	71	87	parties	party	NOUN
aijes-3998	71	88	.	.	PUNCT
aijes-3998	72	1	the	the	DET
aijes-3998	72	2	price	price	NOUN
aijes-3998	72	3	comparison	comparison	NOUN
aijes-3998	72	4	method	method	NOUN
aijes-3998	72	5	directly	directly	ADV
aijes-3998	72	6	compares	compare	VERB
aijes-3998	72	7	the	the	DET
aijes-3998	72	8	price	price	NOUN
aijes-3998	72	9	of	of	ADP
aijes-3998	72	10	a	a	DET
aijes-3998	72	11	related	relate	VERB
aijes-3998	72	12	party	party	NOUN
aijes-3998	72	13	transaction	transaction	NOUN
aijes-3998	72	14	with	with	ADP
aijes-3998	72	15	the	the	DET
aijes-3998	72	16	price	price	NOUN
aijes-3998	72	17	of	of	ADP
aijes-3998	72	18	an	an	DET
aijes-3998	72	19	uncontrolled	uncontrolled	ADJ
aijes-3998	72	20	transaction	transaction	NOUN
aijes-3998	72	21	,	,	PUNCT
aijes-3998	72	22	being	be	AUX
aijes-3998	72	23	the	the	DET
aijes-3998	72	24	most	most	ADV
aijes-3998	72	25	direct	direct	ADJ
aijes-3998	72	26	method	method	NOUN
aijes-3998	72	27	for	for	ADP
aijes-3998	72	28	calculating	calculate	VERB
aijes-3998	72	29	the	the	DET
aijes-3998	72	30	price	price	NOUN
aijes-3998	72	31	the	the	DET
aijes-3998	72	32	arm	arm	NOUN
aijes-3998	72	33	length	length	NOUN
aijes-3998	72	34	principle	principle	NOUN
aijes-3998	72	35	.	.	PUNCT
aijes-3998	73	1	(	(	PUNCT
aijes-3998	73	2	nta	nta	PROPN
aijes-3998	73	3	japan	japan	PROPN
aijes-3998	73	4	,	,	PUNCT
aijes-3998	73	5	2017	2017	NUM
aijes-3998	73	6	)	)	PUNCT
aijes-3998	73	7	this	this	DET
aijes-3998	73	8	method	method	NOUN
aijes-3998	73	9	is	be	AUX
aijes-3998	73	10	used	use	VERB
aijes-3998	73	11	mainly	mainly	ADV
aijes-3998	73	12	in	in	ADP
aijes-3998	73	13	setting	set	VERB
aijes-3998	73	14	the	the	DET
aijes-3998	73	15	transfer	transfer	NOUN
aijes-3998	73	16	pricing	pricing	NOUN
aijes-3998	73	17	of	of	ADP
aijes-3998	73	18	fees	fee	NOUN
aijes-3998	73	19	,	,	PUNCT
aijes-3998	73	20	commissions	commission	NOUN
aijes-3998	73	21	,	,	PUNCT
aijes-3998	73	22	royalties	royalty	NOUN
aijes-3998	73	23	and	and	CCONJ
aijes-3998	73	24	the	the	DET
aijes-3998	73	25	level	level	NOUN
aijes-3998	73	26	of	of	ADP
aijes-3998	73	27	interest	interest	NOUN
aijes-3998	73	28	rates	rate	NOUN
aijes-3998	73	29	applicable	applicable	ADJ
aijes-3998	73	30	between	between	ADP
aijes-3998	73	31	related	related	ADJ
aijes-3998	73	32	parties	party	NOUN
aijes-3998	73	33	.	.	PUNCT
aijes-3998	74	1	3.2	3.2	NUM
aijes-3998	74	2	.	.	PUNCT
aijes-3998	74	3	resale	resale	NOUN
aijes-3998	74	4	price	price	NOUN
aijes-3998	74	5	method	method	NOUN
aijes-3998	74	6	by	by	ADP
aijes-3998	74	7	this	this	DET
aijes-3998	74	8	method	method	NOUN
aijes-3998	74	9	,	,	PUNCT
aijes-3998	74	10	a	a	DET
aijes-3998	74	11	price	price	NOUN
aijes-3998	74	12	is	be	AUX
aijes-3998	74	13	sought	seek	VERB
aijes-3998	74	14	for	for	ADP
aijes-3998	74	15	a	a	DET
aijes-3998	74	16	product	product	NOUN
aijes-3998	74	17	that	that	PRON
aijes-3998	74	18	has	have	AUX
aijes-3998	74	19	been	be	AUX
aijes-3998	74	20	purchased	purchase	VERB
aijes-3998	74	21	from	from	ADP
aijes-3998	74	22	a	a	DET
aijes-3998	74	23	related	related	ADJ
aijes-3998	74	24	party	party	NOUN
aijes-3998	74	25	and	and	CCONJ
aijes-3998	74	26	resold	resold	VERB
aijes-3998	74	27	to	to	ADP
aijes-3998	74	28	a	a	DET
aijes-3998	74	29	third	third	NOUN
aijes-3998	74	30	.	.	PUNCT
aijes-3998	75	1	this	this	DET
aijes-3998	75	2	resale	resale	NOUN
aijes-3998	75	3	price	price	NOUN
aijes-3998	75	4	is	be	AUX
aijes-3998	75	5	reduced	reduce	VERB
aijes-3998	75	6	by	by	ADP
aijes-3998	75	7	an	an	DET
aijes-3998	75	8	appropriate	appropriate	ADJ
aijes-3998	75	9	gross	gross	ADJ
aijes-3998	75	10	margin	margin	NOUN
aijes-3998	75	11	.	.	PUNCT
aijes-3998	76	1	gross	gross	ADJ
aijes-3998	76	2	margin	margin	NOUN
aijes-3998	76	3	is	be	AUX
aijes-3998	76	4	calculated	calculate	VERB
aijes-3998	76	5	as	as	SCONJ
aijes-3998	76	6	follows	follow	VERB
aijes-3998	76	7	:	:	PUNCT
aijes-3998	76	8	gross	gross	ADJ
aijes-3998	76	9	margin	margin	NOUN
aijes-3998	76	10	=	=	SYM
aijes-3998	76	11	(	(	PUNCT
aijes-3998	76	12	sales	sale	NOUN
aijes-3998	76	13	cost	cost	NOUN
aijes-3998	76	14	of	of	ADP
aijes-3998	76	15	goods	good	NOUN
aijes-3998	76	16	)	)	PUNCT
aijes-3998	76	17	/	/	SYM
aijes-3998	76	18	sales	sale	NOUN
aijes-3998	76	19	x	x	SYM
aijes-3998	76	20	100	100	NUM
aijes-3998	76	21	.	.	PUNCT
aijes-3998	77	1	gross	gross	ADJ
aijes-3998	77	2	margin	margin	NOUN
aijes-3998	77	3	can	can	AUX
aijes-3998	77	4	be	be	AUX
aijes-3998	77	5	compared	compare	VERB
aijes-3998	77	6	to	to	ADP
aijes-3998	77	7	margins	margin	NOUN
aijes-3998	77	8	obtained	obtain	VERB
aijes-3998	77	9	from	from	ADP
aijes-3998	77	10	transactions	transaction	NOUN
aijes-3998	77	11	of	of	ADP
aijes-3998	77	12	unrelated	unrelated	ADJ
aijes-3998	77	13	persons	person	NOUN
aijes-3998	77	14	.	.	PUNCT
aijes-3998	78	1	what	what	PRON
aijes-3998	78	2	results	result	VERB
aijes-3998	78	3	from	from	ADP
aijes-3998	78	4	the	the	DET
aijes-3998	78	5	downward	downward	ADJ
aijes-3998	78	6	margin	margin	NOUN
aijes-3998	78	7	operation	operation	NOUN
aijes-3998	78	8	can	can	AUX
aijes-3998	78	9	be	be	AUX
aijes-3998	78	10	considered	consider	VERB
aijes-3998	78	11	as	as	ADP
aijes-3998	78	12	a	a	DET
aijes-3998	78	13	market	market	NOUN
aijes-3998	78	14	price	price	NOUN
aijes-3998	78	15	for	for	ADP
aijes-3998	78	16	the	the	DET
aijes-3998	78	17	transfer	transfer	NOUN
aijes-3998	78	18	of	of	ADP
aijes-3998	78	19	goods	good	NOUN
aijes-3998	78	20	between	between	ADP
aijes-3998	78	21	related	related	ADJ
aijes-3998	78	22	parties	party	NOUN
aijes-3998	78	23	.	.	PUNCT
aijes-3998	79	1	the	the	DET
aijes-3998	79	2	main	main	ADJ
aijes-3998	79	3	condition	condition	NOUN
aijes-3998	79	4	for	for	ADP
aijes-3998	79	5	applying	apply	VERB
aijes-3998	79	6	this	this	DET
aijes-3998	79	7	method	method	NOUN
aijes-3998	79	8	is	be	AUX
aijes-3998	79	9	that	that	SCONJ
aijes-3998	79	10	gross	gross	ADJ
aijes-3998	79	11	margins	margin	NOUN
aijes-3998	79	12	are	be	AUX
aijes-3998	79	13	comparable	comparable	ADJ
aijes-3998	79	14	for	for	ADP
aijes-3998	79	15	all	all	DET
aijes-3998	79	16	products	product	NOUN
aijes-3998	79	17	,	,	PUNCT
aijes-3998	79	18	meaning	mean	VERB
aijes-3998	79	19	that	that	SCONJ
aijes-3998	79	20	the	the	DET
aijes-3998	79	21	transaction	transaction	NOUN
aijes-3998	79	22	takes	take	VERB
aijes-3998	79	23	place	place	NOUN
aijes-3998	79	24	under	under	ADP
aijes-3998	79	25	similar	similar	ADJ
aijes-3998	79	26	conditions	condition	NOUN
aijes-3998	79	27	.	.	PUNCT
aijes-3998	80	1	the	the	DET
aijes-3998	80	2	oecd	oecd	PROPN
aijes-3998	80	3	guideline	guideline	NOUN
aijes-3998	80	4	suggests	suggest	VERB
aijes-3998	80	5	the	the	DET
aijes-3998	80	6	need	need	NOUN
aijes-3998	80	7	for	for	ADP
aijes-3998	80	8	some	some	DET
aijes-3998	80	9	adjustments	adjustment	NOUN
aijes-3998	80	10	in	in	ADP
aijes-3998	80	11	the	the	DET
aijes-3998	80	12	application	application	NOUN
aijes-3998	80	13	of	of	ADP
aijes-3998	80	14	this	this	DET
aijes-3998	80	15	method	method	NOUN
aijes-3998	80	16	due	due	ADP
aijes-3998	80	17	to	to	ADP
aijes-3998	80	18	the	the	DET
aijes-3998	80	19	fact	fact	NOUN
aijes-3998	80	20	that	that	SCONJ
aijes-3998	80	21	gross	gross	ADJ
aijes-3998	80	22	margins	margin	NOUN
aijes-3998	80	23	are	be	AUX
aijes-3998	80	24	not	not	PART
aijes-3998	80	25	generally	generally	ADV
aijes-3998	80	26	equal	equal	ADJ
aijes-3998	80	27	for	for	ADP
aijes-3998	80	28	different	different	ADJ
aijes-3998	80	29	companies	company	NOUN
aijes-3998	80	30	.	.	PUNCT
aijes-3998	81	1	the	the	DET
aijes-3998	81	2	resale	resale	NOUN
aijes-3998	81	3	price	price	NOUN
aijes-3998	81	4	method	method	NOUN
aijes-3998	81	5	may	may	AUX
aijes-3998	81	6	be	be	AUX
aijes-3998	81	7	applied	apply	VERB
aijes-3998	81	8	subject	subject	ADJ
aijes-3998	81	9	to	to	ADP
aijes-3998	81	10	the	the	DET
aijes-3998	81	11	similarity	similarity	NOUN
aijes-3998	81	12	of	of	ADP
aijes-3998	81	13	the	the	DET
aijes-3998	81	14	functions	function	NOUN
aijes-3998	81	15	performed	perform	VERB
aijes-3998	81	16	by	by	ADP
aijes-3998	81	17	the	the	DET
aijes-3998	81	18	company	company	NOUN
aijes-3998	81	19	,	,	PUNCT
aijes-3998	81	20	the	the	DET
aijes-3998	81	21	risks	risk	NOUN
aijes-3998	81	22	assumed	assume	VERB
aijes-3998	81	23	,	,	PUNCT
aijes-3998	81	24	and	and	CCONJ
aijes-3998	81	25	the	the	DET
aijes-3998	81	26	contractual	contractual	ADJ
aijes-3998	81	27	terms	term	NOUN
aijes-3998	81	28	used	use	VERB
aijes-3998	81	29	.	.	PUNCT
aijes-3998	82	1	there	there	PRON
aijes-3998	82	2	are	be	VERB
aijes-3998	82	3	important	important	ADJ
aijes-3998	82	4	shortcomings	shortcoming	NOUN
aijes-3998	82	5	in	in	ADP
aijes-3998	82	6	using	use	VERB
aijes-3998	82	7	the	the	DET
aijes-3998	82	8	sale	sale	NOUN
aijes-3998	82	9	price	price	NOUN
aijes-3998	82	10	method	method	NOUN
aijes-3998	82	11	when	when	SCONJ
aijes-3998	82	12	there	there	PRON
aijes-3998	82	13	are	be	VERB
aijes-3998	82	14	differences	difference	NOUN
aijes-3998	82	15	between	between	ADP
aijes-3998	82	16	the	the	DET
aijes-3998	82	17	accounting	accounting	NOUN
aijes-3998	82	18	standards	standard	NOUN
aijes-3998	82	19	used	use	VERB
aijes-3998	82	20	by	by	ADP
aijes-3998	82	21	companies	company	NOUN
aijes-3998	82	22	to	to	PART
aijes-3998	82	23	calculate	calculate	VERB
aijes-3998	82	24	and	and	CCONJ
aijes-3998	82	25	report	report	VERB
aijes-3998	82	26	gross	gross	ADJ
aijes-3998	82	27	margins	margin	NOUN
aijes-3998	82	28	on	on	ADP
aijes-3998	82	29	sales	sale	NOUN
aijes-3998	82	30	.	.	PUNCT
aijes-3998	83	1	in	in	ADP
aijes-3998	83	2	the	the	DET
aijes-3998	83	3	case	case	NOUN
aijes-3998	83	4	of	of	ADP
aijes-3998	83	5	romania	romania	PROPN
aijes-3998	83	6	,	,	PUNCT
aijes-3998	83	7	in	in	ADP
aijes-3998	83	8	the	the	DET
aijes-3998	83	9	financial	financial	ADJ
aijes-3998	83	10	statements	statement	NOUN
aijes-3998	83	11	the	the	DET
aijes-3998	83	12	expenses	expense	NOUN
aijes-3998	83	13	are	be	AUX
aijes-3998	83	14	presented	present	VERB
aijes-3998	83	15	according	accord	VERB
aijes-3998	83	16	to	to	ADP
aijes-3998	83	17	the	the	DET
aijes-3998	83	18	nature	nature	NOUN
aijes-3998	83	19	/	/	SYM
aijes-3998	83	20	type	type	NOUN
aijes-3998	83	21	thereof	thereof	ADV
aijes-3998	83	22	and	and	CCONJ
aijes-3998	83	23	not	not	PART
aijes-3998	83	24	in	in	ADP
aijes-3998	83	25	relation	relation	NOUN
aijes-3998	83	26	to	to	ADP
aijes-3998	83	27	their	their	PRON
aijes-3998	83	28	destination	destination	NOUN
aijes-3998	83	29	/	/	SYM
aijes-3998	83	30	purpose	purpose	NOUN
aijes-3998	83	31	,	,	PUNCT
aijes-3998	83	32	which	which	PRON
aijes-3998	83	33	makes	make	VERB
aijes-3998	83	34	it	it	PRON
aijes-3998	83	35	difficult	difficult	ADJ
aijes-3998	83	36	to	to	PART
aijes-3998	83	37	distinguish	distinguish	VERB
aijes-3998	83	38	between	between	ADP
aijes-3998	83	39	the	the	DET
aijes-3998	83	40	cost	cost	NOUN
aijes-3998	83	41	of	of	ADP
aijes-3998	83	42	goods	good	NOUN
aijes-3998	83	43	sold	sell	VERB
aijes-3998	83	44	and	and	CCONJ
aijes-3998	83	45	the	the	DET
aijes-3998	83	46	operational	operational	ADJ
aijes-3998	83	47	expenses	expense	NOUN
aijes-3998	83	48	of	of	ADP
aijes-3998	83	49	comparable	comparable	ADJ
aijes-3998	83	50	goods	good	NOUN
aijes-3998	83	51	.	.	PUNCT
aijes-3998	84	1	the	the	DET
aijes-3998	84	2	resale	resale	NOUN
aijes-3998	84	3	price	price	NOUN
aijes-3998	84	4	method	method	NOUN
aijes-3998	84	5	is	be	AUX
aijes-3998	84	6	used	use	VERB
aijes-3998	84	7	most	most	ADV
aijes-3998	84	8	effectively	effectively	ADV
aijes-3998	84	9	in	in	ADP
aijes-3998	84	10	running	run	VERB
aijes-3998	84	11	the	the	DET
aijes-3998	84	12	analysis	analysis	NOUN
aijes-3998	84	13	of	of	ADP
aijes-3998	84	14	distribution	distribution	NOUN
aijes-3998	84	15	activities	activity	NOUN
aijes-3998	84	16	when	when	SCONJ
aijes-3998	84	17	the	the	DET
aijes-3998	84	18	reseller	reseller	NOUN
aijes-3998	84	19	has	have	AUX
aijes-3998	84	20	not	not	PART
aijes-3998	84	21	made	make	VERB
aijes-3998	84	22	a	a	DET
aijes-3998	84	23	substantial	substantial	ADJ
aijes-3998	84	24	change	change	NOUN
aijes-3998	84	25	to	to	ADP
aijes-3998	84	26	the	the	DET
aijes-3998	84	27	physical	physical	ADJ
aijes-3998	84	28	properties	property	NOUN
aijes-3998	84	29	of	of	ADP
aijes-3998	84	30	the	the	DET
aijes-3998	84	31	product	product	NOUN
aijes-3998	84	32	or	or	CCONJ
aijes-3998	84	33	added	add	VERB
aijes-3998	84	34	some	some	DET
aijes-3998	84	35	marketing	marketing	NOUN
aijes-3998	84	36	attributes	attribute	NOUN
aijes-3998	84	37	such	such	ADJ
aijes-3998	84	38	as	as	ADP
aijes-3998	84	39	the	the	DET
aijes-3998	84	40	trademark	trademark	NOUN
aijes-3998	84	41	before	before	ADP
aijes-3998	84	42	re	re	NOUN
aijes-3998	84	43	-	-	NOUN
aijes-3998	84	44	selling	selling	NOUN
aijes-3998	84	45	.	.	PUNCT
aijes-3998	85	1	3.3	3.3	NUM
aijes-3998	85	2	.	.	PUNCT
aijes-3998	86	1	cost	cost	NOUN
aijes-3998	86	2	plus	plus	CCONJ
aijes-3998	86	3	method	method	NOUN
aijes-3998	86	4	this	this	DET
aijes-3998	86	5	method	method	NOUN
aijes-3998	86	6	is	be	AUX
aijes-3998	86	7	similar	similar	ADJ
aijes-3998	86	8	to	to	ADP
aijes-3998	86	9	the	the	DET
aijes-3998	86	10	previous	previous	ADJ
aijes-3998	86	11	method	method	NOUN
aijes-3998	86	12	,	,	PUNCT
aijes-3998	86	13	but	but	CCONJ
aijes-3998	86	14	refers	refer	VERB
aijes-3998	86	15	to	to	ADP
aijes-3998	86	16	the	the	DET
aijes-3998	86	17	fact	fact	NOUN
aijes-3998	86	18	that	that	SCONJ
aijes-3998	86	19	the	the	DET
aijes-3998	86	20	company	company	NOUN
aijes-3998	86	21	sells	sell	VERB
aijes-3998	86	22	similar	similar	ADJ
aijes-3998	86	23	products	product	NOUN
aijes-3998	86	24	to	to	ADP
aijes-3998	86	25	both	both	CCONJ
aijes-3998	86	26	related	related	ADJ
aijes-3998	86	27	and	and	CCONJ
aijes-3998	86	28	unrelated	unrelated	ADJ
aijes-3998	86	29	parties	party	NOUN
aijes-3998	86	30	.	.	PUNCT
aijes-3998	87	1	thus	thus	ADV
aijes-3998	87	2	,	,	PUNCT
aijes-3998	87	3	the	the	DET
aijes-3998	87	4	profit	profit	NOUN
aijes-3998	87	5	margin	margin	NOUN
aijes-3998	87	6	made	make	VERB
aijes-3998	87	7	by	by	ADP
aijes-3998	87	8	the	the	DET
aijes-3998	87	9	related	related	ADJ
aijes-3998	87	10	party	party	NOUN
aijes-3998	87	11	from	from	ADP
aijes-3998	87	12	the	the	DET
aijes-3998	87	13	selling	selling	NOUN
aijes-3998	87	14	to	to	ADP
aijes-3998	87	15	another	another	DET
aijes-3998	87	16	related	relate	VERB
aijes-3998	87	17	person	person	NOUN
aijes-3998	87	18	will	will	AUX
aijes-3998	87	19	be	be	AUX
aijes-3998	87	20	assessed	assess	VERB
aijes-3998	87	21	by	by	ADP
aijes-3998	87	22	comparing	compare	VERB
aijes-3998	87	23	it	it	PRON
aijes-3998	87	24	with	with	ADP
aijes-3998	87	25	the	the	DET
aijes-3998	87	26	profit	profit	NOUN
aijes-3998	87	27	margin	margin	NOUN
aijes-3998	87	28	obtained	obtain	VERB
aijes-3998	87	29	from	from	ADP
aijes-3998	87	30	selling	sell	VERB
aijes-3998	87	31	to	to	ADP
aijes-3998	87	32	a	a	DET
aijes-3998	87	33	third	third	ADJ
aijes-3998	87	34	entity	entity	NOUN
aijes-3998	87	35	.	.	PUNCT
aijes-3998	88	1	at	at	ADP
aijes-3998	88	2	the	the	DET
aijes-3998	88	3	cost	cost	NOUN
aijes-3998	88	4	of	of	ADP
aijes-3998	88	5	the	the	DET
aijes-3998	88	6	supplying	supply	VERB
aijes-3998	88	7	company	company	NOUN
aijes-3998	88	8	,	,	PUNCT
aijes-3998	88	9	5	5	NUM
aijes-3998	88	10	a	a	DET
aijes-3998	88	11	profit	profit	NOUN
aijes-3998	88	12	margin	margin	NOUN
aijes-3998	88	13	corresponding	correspond	VERB
aijes-3998	88	14	to	to	ADP
aijes-3998	88	15	the	the	DET
aijes-3998	88	16	field	field	NOUN
aijes-3998	88	17	of	of	ADP
aijes-3998	88	18	activity	activity	NOUN
aijes-3998	88	19	shall	shall	AUX
aijes-3998	88	20	be	be	AUX
aijes-3998	88	21	added	add	VERB
aijes-3998	88	22	.	.	PUNCT
aijes-3998	89	1	if	if	SCONJ
aijes-3998	89	2	the	the	DET
aijes-3998	89	3	profit	profit	NOUN
aijes-3998	89	4	margin	margin	NOUN
aijes-3998	89	5	is	be	AUX
aijes-3998	89	6	at	at	ADP
aijes-3998	89	7	market	market	NOUN
aijes-3998	89	8	value	value	NOUN
aijes-3998	89	9	,	,	PUNCT
aijes-3998	89	10	then	then	ADV
aijes-3998	89	11	the	the	DET
aijes-3998	89	12	transfer	transfer	NOUN
aijes-3998	89	13	pricing	pricing	NOUN
aijes-3998	89	14	is	be	AUX
aijes-3998	89	15	at	at	ADP
aijes-3998	89	16	market	market	NOUN
aijes-3998	89	17	value	value	NOUN
aijes-3998	89	18	.	.	PUNCT
aijes-3998	90	1	the	the	DET
aijes-3998	90	2	profit	profit	NOUN
aijes-3998	90	3	margin	margin	NOUN
aijes-3998	90	4	should	should	AUX
aijes-3998	90	5	represent	represent	VERB
aijes-3998	90	6	a	a	DET
aijes-3998	90	7	profit	profit	NOUN
aijes-3998	90	8	that	that	PRON
aijes-3998	90	9	reflects	reflect	VERB
aijes-3998	90	10	the	the	DET
aijes-3998	90	11	functions	function	NOUN
aijes-3998	90	12	performed	perform	VERB
aijes-3998	90	13	,	,	PUNCT
aijes-3998	90	14	the	the	DET
aijes-3998	90	15	market	market	NOUN
aijes-3998	90	16	conditions	condition	NOUN
aijes-3998	90	17	and	and	CCONJ
aijes-3998	90	18	the	the	DET
aijes-3998	90	19	risks	risk	NOUN
aijes-3998	90	20	assumed	assume	VERB
aijes-3998	90	21	by	by	ADP
aijes-3998	90	22	the	the	DET
aijes-3998	90	23	company	company	NOUN
aijes-3998	90	24	.	.	PUNCT
aijes-3998	91	1	the	the	DET
aijes-3998	91	2	profit	profit	NOUN
aijes-3998	91	3	margin	margin	NOUN
aijes-3998	91	4	is	be	AUX
aijes-3998	91	5	calculated	calculate	VERB
aijes-3998	91	6	as	as	SCONJ
aijes-3998	91	7	follows	follow	VERB
aijes-3998	91	8	:	:	PUNCT
aijes-3998	91	9	profit	profit	NOUN
aijes-3998	91	10	margin	margin	NOUN
aijes-3998	91	11	=	=	SYM
aijes-3998	91	12	(	(	PUNCT
aijes-3998	91	13	sales	sale	NOUN
aijes-3998	91	14	cost	cost	NOUN
aijes-3998	91	15	of	of	ADP
aijes-3998	91	16	goods	good	NOUN
aijes-3998	91	17	)	)	PUNCT
aijes-3998	91	18	/	/	SYM
aijes-3998	91	19	cost	cost	NOUN
aijes-3998	91	20	of	of	ADP
aijes-3998	91	21	goods	good	NOUN
aijes-3998	91	22	x	x	SYM
aijes-3998	91	23	100	100	NUM
aijes-3998	91	24	.	.	PUNCT
aijes-3998	92	1	there	there	PRON
aijes-3998	92	2	are	be	VERB
aijes-3998	92	3	the	the	DET
aijes-3998	92	4	same	same	ADJ
aijes-3998	92	5	shortcomings	shortcoming	NOUN
aijes-3998	92	6	in	in	ADP
aijes-3998	92	7	using	use	VERB
aijes-3998	92	8	the	the	DET
aijes-3998	92	9	cost	cost	NOUN
aijes-3998	92	10	plus	plus	CCONJ
aijes-3998	92	11	method	method	NOUN
aijes-3998	92	12	as	as	ADP
aijes-3998	92	13	in	in	ADP
aijes-3998	92	14	the	the	DET
aijes-3998	92	15	case	case	NOUN
aijes-3998	92	16	of	of	ADP
aijes-3998	92	17	the	the	DET
aijes-3998	92	18	resale	resale	NOUN
aijes-3998	92	19	price	price	NOUN
aijes-3998	92	20	method	method	NOUN
aijes-3998	92	21	.	.	PUNCT
aijes-3998	93	1	the	the	DET
aijes-3998	93	2	cost	cost	NOUN
aijes-3998	93	3	plus	plus	CCONJ
aijes-3998	93	4	method	method	NOUN
aijes-3998	93	5	can	can	AUX
aijes-3998	93	6	be	be	AUX
aijes-3998	93	7	applied	apply	VERB
aijes-3998	93	8	subject	subject	ADJ
aijes-3998	93	9	to	to	ADP
aijes-3998	93	10	the	the	DET
aijes-3998	93	11	existence	existence	NOUN
aijes-3998	93	12	of	of	ADP
aijes-3998	93	13	similar	similar	ADJ
aijes-3998	93	14	transactions	transaction	NOUN
aijes-3998	93	15	so	so	SCONJ
aijes-3998	93	16	that	that	SCONJ
aijes-3998	93	17	current	current	ADJ
aijes-3998	93	18	differences	difference	NOUN
aijes-3998	93	19	do	do	AUX
aijes-3998	93	20	not	not	PART
aijes-3998	93	21	have	have	VERB
aijes-3998	93	22	a	a	DET
aijes-3998	93	23	significant	significant	ADJ
aijes-3998	93	24	material	material	ADJ
aijes-3998	93	25	effect	effect	NOUN
aijes-3998	93	26	on	on	ADP
aijes-3998	93	27	the	the	DET
aijes-3998	93	28	profit	profit	NOUN
aijes-3998	93	29	margin	margin	NOUN
aijes-3998	93	30	or	or	CCONJ
aijes-3998	93	31	adjustments	adjustment	NOUN
aijes-3998	93	32	can	can	AUX
aijes-3998	93	33	be	be	AUX
aijes-3998	93	34	made	make	VERB
aijes-3998	93	35	to	to	PART
aijes-3998	93	36	eliminate	eliminate	VERB
aijes-3998	93	37	such	such	ADJ
aijes-3998	93	38	differences	difference	NOUN
aijes-3998	93	39	.	.	PUNCT
aijes-3998	94	1	it	it	PRON
aijes-3998	94	2	is	be	AUX
aijes-3998	94	3	necessary	necessary	ADJ
aijes-3998	94	4	to	to	PART
aijes-3998	94	5	clearly	clearly	ADV
aijes-3998	94	6	define	define	VERB
aijes-3998	94	7	the	the	DET
aijes-3998	94	8	categories	category	NOUN
aijes-3998	94	9	of	of	ADP
aijes-3998	94	10	costs	cost	NOUN
aijes-3998	94	11	that	that	PRON
aijes-3998	94	12	come	come	VERB
aijes-3998	94	13	under	under	ADP
aijes-3998	94	14	the	the	DET
aijes-3998	94	15	cost	cost	NOUN
aijes-3998	94	16	base	base	NOUN
aijes-3998	94	17	.	.	PUNCT
aijes-3998	95	1	if	if	SCONJ
aijes-3998	95	2	the	the	DET
aijes-3998	95	3	cost	cost	NOUN
aijes-3998	95	4	structure	structure	NOUN
aijes-3998	95	5	of	of	ADP
aijes-3998	95	6	transactions	transaction	NOUN
aijes-3998	95	7	between	between	ADP
aijes-3998	95	8	related	related	ADJ
aijes-3998	95	9	parties	party	NOUN
aijes-3998	95	10	is	be	AUX
aijes-3998	95	11	different	different	ADJ
aijes-3998	95	12	from	from	ADP
aijes-3998	95	13	uncontrolled	uncontrolled	ADJ
aijes-3998	95	14	transactions	transaction	NOUN
aijes-3998	95	15	and	and	CCONJ
aijes-3998	95	16	no	no	DET
aijes-3998	95	17	adjustments	adjustment	NOUN
aijes-3998	95	18	can	can	AUX
aijes-3998	95	19	be	be	AUX
aijes-3998	95	20	made	make	VERB
aijes-3998	95	21	,	,	PUNCT
aijes-3998	95	22	then	then	ADV
aijes-3998	95	23	the	the	DET
aijes-3998	95	24	cost	cost	NOUN
aijes-3998	95	25	plus	plus	CCONJ
aijes-3998	95	26	method	method	NOUN
aijes-3998	95	27	can	can	AUX
aijes-3998	95	28	not	not	PART
aijes-3998	95	29	be	be	AUX
aijes-3998	95	30	used	use	VERB
aijes-3998	95	31	.	.	PUNCT
aijes-3998	96	1	the	the	DET
aijes-3998	96	2	cost	cost	NOUN
aijes-3998	96	3	-	-	PUNCT
aijes-3998	96	4	plus	plus	CCONJ
aijes-3998	96	5	method	method	NOUN
aijes-3998	96	6	tends	tend	VERB
aijes-3998	96	7	to	to	PART
aijes-3998	96	8	use	use	VERB
aijes-3998	96	9	a	a	DET
aijes-3998	96	10	net	net	ADJ
aijes-3998	96	11	profit	profit	NOUN
aijes-3998	96	12	margin	margin	NOUN
aijes-3998	96	13	.	.	PUNCT
aijes-3998	97	1	the	the	DET
aijes-3998	97	2	cost	cost	NOUN
aijes-3998	97	3	plus	plus	CCONJ
aijes-3998	97	4	method	method	NOUN
aijes-3998	97	5	is	be	AUX
aijes-3998	97	6	most	most	ADV
aijes-3998	97	7	useful	useful	ADJ
aijes-3998	97	8	when	when	SCONJ
aijes-3998	97	9	analyzing	analyze	VERB
aijes-3998	97	10	the	the	DET
aijes-3998	97	11	sales	sale	NOUN
aijes-3998	97	12	of	of	ADP
aijes-3998	97	13	semi	semi	ADJ
aijes-3998	97	14	-	-	ADJ
aijes-3998	97	15	finished	finished	ADJ
aijes-3998	97	16	products	product	NOUN
aijes-3998	97	17	,	,	PUNCT
aijes-3998	97	18	processing	processing	NOUN
aijes-3998	97	19	services	service	NOUN
aijes-3998	97	20	,	,	PUNCT
aijes-3998	97	21	rdi	rdi	PROPN
aijes-3998	97	22	services	services	PROPN
aijes-3998	97	23	,	,	PUNCT
aijes-3998	97	24	etc	etc	X
aijes-3998	97	25	.	.	X
aijes-3998	97	26	,	,	PUNCT
aijes-3998	97	27	as	as	ADV
aijes-3998	97	28	well	well	ADV
aijes-3998	97	29	as	as	ADP
aijes-3998	97	30	long	long	ADJ
aijes-3998	97	31	-	-	PUNCT
aijes-3998	97	32	term	term	NOUN
aijes-3998	97	33	sales	sale	NOUN
aijes-3998	97	34	and	and	CCONJ
aijes-3998	97	35	purchase	purchase	NOUN
aijes-3998	97	36	contracts	contract	NOUN
aijes-3998	97	37	.	.	PUNCT
aijes-3998	98	1	3.4	3.4	NUM
aijes-3998	98	2	.	.	PUNCT
aijes-3998	98	3	net	net	ADJ
aijes-3998	98	4	margin	margin	NOUN
aijes-3998	98	5	method	method	NOUN
aijes-3998	98	6	this	this	DET
aijes-3998	98	7	method	method	NOUN
aijes-3998	98	8	works	work	VERB
aijes-3998	98	9	in	in	ADP
aijes-3998	98	10	the	the	DET
aijes-3998	98	11	same	same	ADJ
aijes-3998	98	12	way	way	NOUN
aijes-3998	98	13	as	as	ADP
aijes-3998	98	14	the	the	DET
aijes-3998	98	15	cost	cost	NOUN
aijes-3998	98	16	plus	plus	CCONJ
aijes-3998	98	17	method	method	NOUN
aijes-3998	98	18	and	and	CCONJ
aijes-3998	98	19	the	the	DET
aijes-3998	98	20	resale	resale	NOUN
aijes-3998	98	21	price	price	NOUN
aijes-3998	98	22	method	method	NOUN
aijes-3998	98	23	,	,	PUNCT
aijes-3998	98	24	the	the	DET
aijes-3998	98	25	main	main	ADJ
aijes-3998	98	26	difference	difference	NOUN
aijes-3998	98	27	consisting	consist	VERB
aijes-3998	98	28	in	in	ADP
aijes-3998	98	29	the	the	DET
aijes-3998	98	30	fact	fact	NOUN
aijes-3998	98	31	that	that	SCONJ
aijes-3998	98	32	the	the	DET
aijes-3998	98	33	net	net	ADJ
aijes-3998	98	34	margin	margin	NOUN
aijes-3998	98	35	method	method	NOUN
aijes-3998	98	36	analyzes	analyze	VERB
aijes-3998	98	37	the	the	DET
aijes-3998	98	38	net	net	ADJ
aijes-3998	98	39	profit	profit	NOUN
aijes-3998	98	40	margins	margin	NOUN
aijes-3998	98	41	obtained	obtain	VERB
aijes-3998	98	42	by	by	ADP
aijes-3998	98	43	companies	company	NOUN
aijes-3998	98	44	that	that	PRON
aijes-3998	98	45	have	have	VERB
aijes-3998	98	46	similar	similar	ADJ
aijes-3998	98	47	activities	activity	NOUN
aijes-3998	98	48	within	within	ADP
aijes-3998	98	49	the	the	DET
aijes-3998	98	50	same	same	ADJ
aijes-3998	98	51	industry	industry	NOUN
aijes-3998	98	52	on	on	ADP
aijes-3998	98	53	the	the	DET
aijes-3998	98	54	same	same	ADJ
aijes-3998	98	55	market	market	NOUN
aijes-3998	98	56	and	and	CCONJ
aijes-3998	98	57	which	which	PRON
aijes-3998	98	58	tend	tend	VERB
aijes-3998	98	59	to	to	PART
aijes-3998	98	60	equalize	equalize	VERB
aijes-3998	98	61	in	in	ADP
aijes-3998	98	62	time	time	NOUN
aijes-3998	98	63	.	.	PUNCT
aijes-3998	99	1	the	the	DET
aijes-3998	99	2	net	net	ADJ
aijes-3998	99	3	margin	margin	NOUN
aijes-3998	99	4	method	method	NOUN
aijes-3998	99	5	is	be	AUX
aijes-3998	99	6	based	base	VERB
aijes-3998	99	7	on	on	ADP
aijes-3998	99	8	the	the	DET
aijes-3998	99	9	calculation	calculation	NOUN
aijes-3998	99	10	of	of	ADP
aijes-3998	99	11	profit	profit	NOUN
aijes-3998	99	12	margins	margin	NOUN
aijes-3998	99	13	determined	determine	VERB
aijes-3998	99	14	as	as	ADP
aijes-3998	99	15	the	the	DET
aijes-3998	99	16	report	report	NOUN
aijes-3998	99	17	between	between	ADP
aijes-3998	99	18	operating	operate	VERB
aijes-3998	99	19	profit	profit	NOUN
aijes-3998	99	20	derived	derive	VERB
aijes-3998	99	21	from	from	ADP
aijes-3998	99	22	a	a	DET
aijes-3998	99	23	transaction	transaction	NOUN
aijes-3998	99	24	between	between	ADP
aijes-3998	99	25	related	related	ADJ
aijes-3998	99	26	parties	party	NOUN
aijes-3998	99	27	and	and	CCONJ
aijes-3998	99	28	a	a	DET
aijes-3998	99	29	certain	certain	ADJ
aijes-3998	99	30	base	base	NOUN
aijes-3998	99	31	consisting	consist	VERB
aijes-3998	99	32	of	of	ADP
aijes-3998	99	33	sales	sale	NOUN
aijes-3998	99	34	,	,	PUNCT
aijes-3998	99	35	assets	asset	NOUN
aijes-3998	99	36	or	or	CCONJ
aijes-3998	99	37	costs	cost	NOUN
aijes-3998	99	38	.	.	PUNCT
aijes-3998	100	1	market	market	NOUN
aijes-3998	100	2	value	value	NOUN
aijes-3998	100	3	is	be	AUX
aijes-3998	100	4	determined	determine	VERB
aijes-3998	100	5	by	by	ADP
aijes-3998	100	6	comparing	compare	VERB
aijes-3998	100	7	the	the	DET
aijes-3998	100	8	net	net	ADJ
aijes-3998	100	9	margin	margin	NOUN
aijes-3998	100	10	realized	realize	VERB
aijes-3998	100	11	in	in	ADP
aijes-3998	100	12	a	a	DET
aijes-3998	100	13	transaction	transaction	NOUN
aijes-3998	100	14	between	between	ADP
aijes-3998	100	15	related	related	ADJ
aijes-3998	100	16	parties	party	NOUN
aijes-3998	100	17	and	and	CCONJ
aijes-3998	100	18	the	the	DET
aijes-3998	100	19	transaction	transaction	NOUN
aijes-3998	100	20	of	of	ADP
aijes-3998	100	21	the	the	DET
aijes-3998	100	22	same	same	ADJ
aijes-3998	100	23	related	related	ADJ
aijes-3998	100	24	parties	party	NOUN
aijes-3998	100	25	and	and	CCONJ
aijes-3998	100	26	an	an	DET
aijes-3998	100	27	unrelated	unrelated	ADJ
aijes-3998	100	28	one	one	NOUN
aijes-3998	100	29	or	or	CCONJ
aijes-3998	100	30	between	between	ADP
aijes-3998	100	31	unrelated	unrelated	ADJ
aijes-3998	100	32	,	,	PUNCT
aijes-3998	100	33	independent	independent	ADJ
aijes-3998	100	34	parties	party	NOUN
aijes-3998	100	35	with	with	ADP
aijes-3998	100	36	a	a	DET
aijes-3998	100	37	similar	similar	ADJ
aijes-3998	100	38	functional	functional	ADJ
aijes-3998	100	39	and	and	CCONJ
aijes-3998	100	40	risk	risk	NOUN
aijes-3998	100	41	profile	profile	NOUN
aijes-3998	100	42	.	.	PUNCT
aijes-3998	101	1	the	the	DET
aijes-3998	101	2	net	net	ADJ
aijes-3998	101	3	margin	margin	NOUN
aijes-3998	101	4	method	method	NOUN
aijes-3998	101	5	is	be	AUX
aijes-3998	101	6	used	use	VERB
aijes-3998	101	7	in	in	ADP
aijes-3998	101	8	the	the	DET
aijes-3998	101	9	documentation	documentation	NOUN
aijes-3998	101	10	of	of	ADP
aijes-3998	101	11	transfer	transfer	NOUN
aijes-3998	101	12	prices	price	NOUN
aijes-3998	101	13	that	that	PRON
aijes-3998	101	14	are	be	AUX
aijes-3998	101	15	used	use	VERB
aijes-3998	101	16	during	during	ADP
aijes-3998	101	17	a	a	DET
aijes-3998	101	18	tax	tax	NOUN
aijes-3998	101	19	period	period	NOUN
aijes-3998	101	20	.	.	PUNCT
aijes-3998	102	1	the	the	DET
aijes-3998	102	2	net	net	ADJ
aijes-3998	102	3	margin	margin	NOUN
aijes-3998	102	4	approach	approach	NOUN
aijes-3998	102	5	is	be	AUX
aijes-3998	102	6	most	most	ADV
aijes-3998	102	7	effectively	effectively	ADV
aijes-3998	102	8	used	use	VERB
aijes-3998	102	9	in	in	ADP
aijes-3998	102	10	the	the	DET
aijes-3998	102	11	case	case	NOUN
aijes-3998	102	12	of	of	ADP
aijes-3998	102	13	financial	financial	ADJ
aijes-3998	102	14	data	datum	NOUN
aijes-3998	102	15	on	on	ADP
aijes-3998	102	16	the	the	DET
aijes-3998	102	17	basis	basis	NOUN
aijes-3998	102	18	of	of	ADP
aijes-3998	102	19	which	which	PRON
aijes-3998	102	20	various	various	ADJ
aijes-3998	102	21	financial	financial	ADJ
aijes-3998	102	22	indicators	indicator	NOUN
aijes-3998	102	23	can	can	AUX
aijes-3998	102	24	be	be	AUX
aijes-3998	102	25	calculated	calculate	VERB
aijes-3998	102	26	to	to	PART
aijes-3998	102	27	test	test	VERB
aijes-3998	102	28	the	the	DET
aijes-3998	102	29	profitability	profitability	NOUN
aijes-3998	102	30	of	of	ADP
aijes-3998	102	31	related	related	ADJ
aijes-3998	102	32	persons	person	NOUN
aijes-3998	102	33	.	.	PUNCT
aijes-3998	103	1	the	the	DET
aijes-3998	103	2	big	big	ADJ
aijes-3998	103	3	advantage	advantage	NOUN
aijes-3998	103	4	of	of	ADP
aijes-3998	103	5	the	the	DET
aijes-3998	103	6	net	net	ADJ
aijes-3998	103	7	margin	margin	NOUN
aijes-3998	103	8	approach	approach	NOUN
aijes-3998	103	9	is	be	AUX
aijes-3998	103	10	that	that	SCONJ
aijes-3998	103	11	net	net	ADJ
aijes-3998	103	12	margins	margin	NOUN
aijes-3998	103	13	are	be	AUX
aijes-3998	103	14	subject	subject	ADJ
aijes-3998	103	15	to	to	ADP
aijes-3998	103	16	lesser	less	ADJ
aijes-3998	103	17	influence	influence	NOUN
aijes-3998	103	18	by	by	ADP
aijes-3998	103	19	transactional	transactional	ADJ
aijes-3998	103	20	differences	difference	NOUN
aijes-3998	103	21	that	that	PRON
aijes-3998	103	22	have	have	VERB
aijes-3998	103	23	a	a	DET
aijes-3998	103	24	direct	direct	ADJ
aijes-3998	103	25	influence	influence	NOUN
aijes-3998	103	26	on	on	ADP
aijes-3998	103	27	the	the	DET
aijes-3998	103	28	transaction	transaction	NOUN
aijes-3998	103	29	price	price	NOUN
aijes-3998	103	30	.	.	PUNCT
aijes-3998	104	1	net	net	ADJ
aijes-3998	104	2	margins	margin	NOUN
aijes-3998	104	3	have	have	VERB
aijes-3998	104	4	a	a	DET
aijes-3998	104	5	higher	high	ADJ
aijes-3998	104	6	tolerability	tolerability	NOUN
aijes-3998	104	7	than	than	ADP
aijes-3998	104	8	profit	profit	NOUN
aijes-3998	104	9	margins	margin	NOUN
aijes-3998	104	10	to	to	ADP
aijes-3998	104	11	some	some	DET
aijes-3998	104	12	functional	functional	ADJ
aijes-3998	104	13	differences	difference	NOUN
aijes-3998	104	14	between	between	ADP
aijes-3998	104	15	transactions	transaction	NOUN
aijes-3998	104	16	between	between	ADP
aijes-3998	104	17	related	related	ADJ
aijes-3998	104	18	parties	party	NOUN
aijes-3998	104	19	and	and	CCONJ
aijes-3998	104	20	uncontrolled	uncontrolled	ADJ
aijes-3998	104	21	transactions	transaction	NOUN
aijes-3998	104	22	.	.	PUNCT
aijes-3998	105	1	the	the	DET
aijes-3998	105	2	net	net	ADJ
aijes-3998	105	3	margin	margin	NOUN
aijes-3998	105	4	method	method	NOUN
aijes-3998	105	5	should	should	AUX
aijes-3998	105	6	only	only	ADV
aijes-3998	105	7	take	take	VERB
aijes-3998	105	8	into	into	ADP
aijes-3998	105	9	account	account	NOUN
aijes-3998	105	10	those	those	DET
aijes-3998	105	11	profits	profit	NOUN
aijes-3998	105	12	of	of	ADP
aijes-3998	105	13	the	the	DET
aijes-3998	105	14	related	related	ADJ
aijes-3998	105	15	person	person	NOUN
aijes-3998	105	16	that	that	PRON
aijes-3998	105	17	derive	derive	VERB
aijes-3998	105	18	exclusively	exclusively	ADV
aijes-3998	105	19	from	from	ADP
aijes-3998	105	20	the	the	DET
aijes-3998	105	21	transaction	transaction	NOUN
aijes-3998	105	22	under	under	ADP
aijes-3998	105	23	consideration	consideration	NOUN
aijes-3998	105	24	.	.	PUNCT
aijes-3998	106	1	the	the	DET
aijes-3998	106	2	financial	financial	ADJ
aijes-3998	106	3	indicator	indicator	NOUN
aijes-3998	106	4	used	use	VERB
aijes-3998	106	5	is	be	AUX
aijes-3998	106	6	chosen	choose	VERB
aijes-3998	106	7	in	in	ADP
aijes-3998	106	8	relation	relation	NOUN
aijes-3998	106	9	to	to	ADP
aijes-3998	106	10	the	the	DET
aijes-3998	106	11	functional	functional	ADJ
aijes-3998	106	12	and	and	CCONJ
aijes-3998	106	13	risk	risk	NOUN
aijes-3998	106	14	profile	profile	NOUN
aijes-3998	106	15	of	of	ADP
aijes-3998	106	16	a	a	DET
aijes-3998	106	17	related	related	ADJ
aijes-3998	106	18	party	party	NOUN
aijes-3998	106	19	.	.	PUNCT
aijes-3998	107	1	the	the	DET
aijes-3998	107	2	most	most	ADV
aijes-3998	107	3	used	used	ADJ
aijes-3998	107	4	financial	financial	ADJ
aijes-3998	107	5	indicators	indicator	NOUN
aijes-3998	107	6	to	to	PART
aijes-3998	107	7	find	find	VERB
aijes-3998	107	8	out	out	ADP
aijes-3998	107	9	the	the	DET
aijes-3998	107	10	market	market	NOUN
aijes-3998	107	11	value	value	NOUN
aijes-3998	107	12	of	of	ADP
aijes-3998	107	13	transactions	transaction	NOUN
aijes-3998	107	14	between	between	ADP
aijes-3998	107	15	related	related	ADJ
aijes-3998	107	16	parties	party	NOUN
aijes-3998	107	17	are	be	AUX
aijes-3998	107	18	as	as	SCONJ
aijes-3998	107	19	follows	follow	VERB
aijes-3998	107	20	:	:	PUNCT
aijes-3998	107	21	the	the	DET
aijes-3998	107	22	net	net	ADJ
aijes-3998	107	23	margin	margin	NOUN
aijes-3998	107	24	of	of	ADP
aijes-3998	107	25	sales	sale	NOUN
aijes-3998	107	26	,	,	PUNCT
aijes-3998	107	27	which	which	PRON
aijes-3998	107	28	is	be	AUX
aijes-3998	107	29	used	use	VERB
aijes-3998	107	30	in	in	ADP
aijes-3998	107	31	the	the	DET
aijes-3998	107	32	case	case	NOUN
aijes-3998	107	33	of	of	ADP
aijes-3998	107	34	distributors	distributor	NOUN
aijes-3998	107	35	(	(	PUNCT
aijes-3998	107	36	it	it	PRON
aijes-3998	107	37	is	be	AUX
aijes-3998	107	38	calculated	calculate	VERB
aijes-3998	107	39	as	as	ADP
aijes-3998	107	40	the	the	DET
aijes-3998	107	41	report	report	NOUN
aijes-3998	107	42	between	between	ADP
aijes-3998	107	43	operating	operate	VERB
aijes-3998	107	44	profits	profit	NOUN
aijes-3998	107	45	and	and	CCONJ
aijes-3998	107	46	sales	sale	NOUN
aijes-3998	107	47	)	)	PUNCT
aijes-3998	107	48	;	;	PUNCT
aijes-3998	107	49	asset	asset	NOUN
aijes-3998	107	50	rate	rate	NOUN
aijes-3998	107	51	of	of	ADP
aijes-3998	107	52	return	return	NOUN
aijes-3998	107	53	(	(	PUNCT
aijes-3998	107	54	calculated	calculate	VERB
aijes-3998	107	55	as	as	ADP
aijes-3998	107	56	the	the	DET
aijes-3998	107	57	ratio	ratio	NOUN
aijes-3998	107	58	between	between	ADP
aijes-3998	107	59	the	the	DET
aijes-3998	107	60	operating	operating	NOUN
aijes-3998	107	61	profit	profit	NOUN
aijes-3998	107	62	and	and	CCONJ
aijes-3998	107	63	the	the	DET
aijes-3998	107	64	assets	asset	NOUN
aijes-3998	107	65	used	use	VERB
aijes-3998	107	66	,	,	PUNCT
aijes-3998	107	67	less	less	ADJ
aijes-3998	107	68	the	the	DET
aijes-3998	107	69	financial	financial	ADJ
aijes-3998	107	70	assets	asset	NOUN
aijes-3998	107	71	and	and	CCONJ
aijes-3998	107	72	cash	cash	NOUN
aijes-3998	107	73	availability	availability	NOUN
aijes-3998	107	74	)	)	PUNCT
aijes-3998	107	75	,	,	PUNCT
aijes-3998	107	76	which	which	PRON
aijes-3998	107	77	is	be	AUX
aijes-3998	107	78	used	use	VERB
aijes-3998	107	79	in	in	ADP
aijes-3998	107	80	the	the	DET
aijes-3998	107	81	case	case	NOUN
aijes-3998	107	82	of	of	ADP
aijes-3998	107	83	the	the	DET
aijes-3998	107	84	manufacturers	manufacturer	NOUN
aijes-3998	107	85	;	;	PUNCT
aijes-3998	107	86	the	the	DET
aijes-3998	107	87	profit	profit	NOUN
aijes-3998	107	88	margin	margin	NOUN
aijes-3998	107	89	on	on	ADP
aijes-3998	107	90	costs	cost	NOUN
aijes-3998	107	91	(	(	PUNCT
aijes-3998	107	92	calculated	calculate	VERB
aijes-3998	107	93	as	as	ADP
aijes-3998	107	94	the	the	DET
aijes-3998	107	95	ratio	ratio	NOUN
aijes-3998	107	96	between	between	ADP
aijes-3998	107	97	operating	operate	VERB
aijes-3998	107	98	income	income	NOUN
aijes-3998	107	99	and	and	CCONJ
aijes-3998	107	100	total	total	ADJ
aijes-3998	107	101	operational	operational	ADJ
aijes-3998	107	102	costs	cost	NOUN
aijes-3998	107	103	)	)	PUNCT
aijes-3998	107	104	,	,	PUNCT
aijes-3998	107	105	which	which	PRON
aijes-3998	107	106	applies	apply	VERB
aijes-3998	107	107	to	to	ADP
aijes-3998	107	108	manufacturers	manufacturer	NOUN
aijes-3998	107	109	or	or	CCONJ
aijes-3998	107	110	service	service	NOUN
aijes-3998	107	111	providers	provider	NOUN
aijes-3998	107	112	.	.	PUNCT
aijes-3998	108	1	the	the	DET
aijes-3998	108	2	financial	financial	ADJ
aijes-3998	108	3	indicators	indicator	NOUN
aijes-3998	108	4	used	use	VERB
aijes-3998	108	5	will	will	AUX
aijes-3998	108	6	be	be	AUX
aijes-3998	108	7	calculated	calculate	VERB
aijes-3998	108	8	for	for	ADP
aijes-3998	108	9	an	an	DET
aijes-3998	108	10	average	average	ADJ
aijes-3998	108	11	period	period	NOUN
aijes-3998	108	12	of	of	ADP
aijes-3998	108	13	3	3	NUM
aijes-3998	108	14	or	or	CCONJ
aijes-3998	108	15	5	5	NUM
aijes-3998	108	16	years	year	NOUN
aijes-3998	108	17	to	to	PART
aijes-3998	108	18	reduce	reduce	VERB
aijes-3998	108	19	the	the	DET
aijes-3998	108	20	influence	influence	NOUN
aijes-3998	108	21	of	of	ADP
aijes-3998	108	22	external	external	ADJ
aijes-3998	108	23	factors	factor	NOUN
aijes-3998	108	24	such	such	ADJ
aijes-3998	108	25	as	as	ADP
aijes-3998	108	26	the	the	DET
aijes-3998	108	27	shelf	shelf	NOUN
aijes-3998	108	28	life	life	NOUN
aijes-3998	108	29	of	of	ADP
aijes-3998	108	30	the	the	DET
aijes-3998	108	31	product	product	NOUN
aijes-3998	108	32	.	.	PUNCT
aijes-3998	109	1	a	a	DET
aijes-3998	109	2	statistical	statistical	ADJ
aijes-3998	109	3	benchmarking	benchmarking	NOUN
aijes-3998	109	4	is	be	AUX
aijes-3998	109	5	used	use	VERB
aijes-3998	109	6	to	to	PART
aijes-3998	109	7	calculate	calculate	VERB
aijes-3998	109	8	the	the	DET
aijes-3998	109	9	market	market	NOUN
aijes-3998	109	10	value	value	NOUN
aijes-3998	109	11	of	of	ADP
aijes-3998	109	12	the	the	DET
aijes-3998	109	13	net	net	ADJ
aijes-3998	109	14	profit	profit	NOUN
aijes-3998	109	15	margin	margin	NOUN
aijes-3998	109	16	.	.	PUNCT
aijes-3998	110	1	if	if	SCONJ
aijes-3998	110	2	related	related	ADJ
aijes-3998	110	3	parties	party	NOUN
aijes-3998	110	4	have	have	VERB
aijes-3998	110	5	a	a	DET
aijes-3998	110	6	net	net	ADJ
aijes-3998	110	7	profit	profit	NOUN
aijes-3998	110	8	margin	margin	NOUN
aijes-3998	110	9	falling	fall	VERB
aijes-3998	110	10	within	within	ADP
aijes-3998	110	11	the	the	DET
aijes-3998	110	12	comparison	comparison	NOUN
aijes-3998	110	13	period	period	NOUN
aijes-3998	110	14	,	,	PUNCT
aijes-3998	110	15	it	it	PRON
aijes-3998	110	16	can	can	AUX
aijes-3998	110	17	be	be	AUX
aijes-3998	110	18	said	say	VERB
aijes-3998	110	19	that	that	SCONJ
aijes-3998	110	20	related	related	ADJ
aijes-3998	110	21	parties	party	NOUN
aijes-3998	110	22	conduct	conduct	VERB
aijes-3998	110	23	transactions	transaction	NOUN
aijes-3998	110	24	in	in	ADP
aijes-3998	110	25	line	line	NOUN
aijes-3998	110	26	with	with	ADP
aijes-3998	110	27	market	market	NOUN
aijes-3998	110	28	value	value	NOUN
aijes-3998	110	29	principles	principle	NOUN
aijes-3998	110	30	.	.	PUNCT
aijes-3998	111	1	6	6	NUM
aijes-3998	111	2	3.5	3.5	NUM
aijes-3998	111	3	profit	profit	NOUN
aijes-3998	111	4	sharing	sharing	NOUN
aijes-3998	111	5	allocation	allocation	NOUN
aijes-3998	111	6	method	method	NOUN
aijes-3998	111	7	this	this	DET
aijes-3998	111	8	method	method	NOUN
aijes-3998	111	9	is	be	AUX
aijes-3998	111	10	based	base	VERB
aijes-3998	111	11	on	on	ADP
aijes-3998	111	12	determining	determine	VERB
aijes-3998	111	13	the	the	DET
aijes-3998	111	14	aggregate	aggregate	ADJ
aijes-3998	111	15	profit	profit	NOUN
aijes-3998	111	16	resulting	result	VERB
aijes-3998	111	17	from	from	ADP
aijes-3998	111	18	transactions	transaction	NOUN
aijes-3998	111	19	between	between	ADP
aijes-3998	111	20	related	related	ADJ
aijes-3998	111	21	parties	party	NOUN
aijes-3998	111	22	.	.	PUNCT
aijes-3998	112	1	the	the	DET
aijes-3998	112	2	profit	profit	NOUN
aijes-3998	112	3	obtained	obtain	VERB
aijes-3998	112	4	is	be	AUX
aijes-3998	112	5	divided	divide	VERB
aijes-3998	112	6	between	between	ADP
aijes-3998	112	7	the	the	DET
aijes-3998	112	8	related	related	ADJ
aijes-3998	112	9	persons	person	NOUN
aijes-3998	112	10	in	in	ADP
aijes-3998	112	11	such	such	DET
aijes-3998	112	12	a	a	DET
aijes-3998	112	13	way	way	NOUN
aijes-3998	112	14	as	as	SCONJ
aijes-3998	112	15	to	to	PART
aijes-3998	112	16	simulate	simulate	VERB
aijes-3998	112	17	how	how	SCONJ
aijes-3998	112	18	the	the	DET
aijes-3998	112	19	profit	profit	NOUN
aijes-3998	112	20	would	would	AUX
aijes-3998	112	21	have	have	AUX
aijes-3998	112	22	been	be	AUX
aijes-3998	112	23	allocated	allocate	VERB
aijes-3998	112	24	if	if	SCONJ
aijes-3998	112	25	the	the	DET
aijes-3998	112	26	transaction	transaction	NOUN
aijes-3998	112	27	had	have	AUX
aijes-3998	112	28	taken	take	VERB
aijes-3998	112	29	place	place	NOUN
aijes-3998	112	30	between	between	ADP
aijes-3998	112	31	two	two	NUM
aijes-3998	112	32	unrelated	unrelated	ADJ
aijes-3998	112	33	parties	party	NOUN
aijes-3998	112	34	on	on	ADP
aijes-3998	112	35	the	the	DET
aijes-3998	112	36	basis	basis	NOUN
aijes-3998	112	37	of	of	ADP
aijes-3998	112	38	market	market	NOUN
aijes-3998	112	39	value	value	NOUN
aijes-3998	112	40	.	.	PUNCT
aijes-3998	113	1	the	the	DET
aijes-3998	113	2	allocated	allocate	VERB
aijes-3998	113	3	profit	profit	NOUN
aijes-3998	113	4	must	must	AUX
aijes-3998	113	5	respect	respect	VERB
aijes-3998	113	6	the	the	DET
aijes-3998	113	7	functions	function	NOUN
aijes-3998	113	8	performed	perform	VERB
aijes-3998	113	9	,	,	PUNCT
aijes-3998	113	10	the	the	DET
aijes-3998	113	11	assets	asset	NOUN
aijes-3998	113	12	used	use	VERB
aijes-3998	113	13	,	,	PUNCT
aijes-3998	113	14	and	and	CCONJ
aijes-3998	113	15	the	the	DET
aijes-3998	113	16	risks	risk	NOUN
aijes-3998	113	17	assumed	assume	VERB
aijes-3998	113	18	by	by	ADP
aijes-3998	113	19	each	each	PRON
aijes-3998	113	20	of	of	ADP
aijes-3998	113	21	the	the	DET
aijes-3998	113	22	parties	party	NOUN
aijes-3998	113	23	.	.	PUNCT
aijes-3998	114	1	profit	profit	NOUN
aijes-3998	114	2	can	can	AUX
aijes-3998	114	3	be	be	AUX
aijes-3998	114	4	allocated	allocate	VERB
aijes-3998	114	5	into	into	ADP
aijes-3998	114	6	two	two	NUM
aijes-3998	114	7	ways	way	NOUN
aijes-3998	114	8	,	,	PUNCT
aijes-3998	114	9	namely	namely	ADV
aijes-3998	114	10	by	by	ADP
aijes-3998	114	11	running	run	VERB
aijes-3998	114	12	an	an	DET
aijes-3998	114	13	analysis	analysis	NOUN
aijes-3998	114	14	of	of	ADP
aijes-3998	114	15	contributions	contribution	NOUN
aijes-3998	114	16	and	and	CCONJ
aijes-3998	114	17	a	a	DET
aijes-3998	114	18	residual	residual	ADJ
aijes-3998	114	19	analysis	analysis	NOUN
aijes-3998	114	20	,	,	PUNCT
aijes-3998	114	21	respectively	respectively	ADV
aijes-3998	114	22	.	.	PUNCT
aijes-3998	115	1	by	by	ADP
aijes-3998	115	2	analyzing	analyze	VERB
aijes-3998	115	3	the	the	DET
aijes-3998	115	4	contributions	contribution	NOUN
aijes-3998	115	5	,	,	PUNCT
aijes-3998	115	6	the	the	DET
aijes-3998	115	7	aggregate	aggregate	ADJ
aijes-3998	115	8	profits	profit	NOUN
aijes-3998	115	9	from	from	ADP
aijes-3998	115	10	the	the	DET
aijes-3998	115	11	transactions	transaction	NOUN
aijes-3998	115	12	concluded	conclude	VERB
aijes-3998	115	13	between	between	ADP
aijes-3998	115	14	related	related	ADJ
aijes-3998	115	15	parties	party	NOUN
aijes-3998	115	16	are	be	AUX
aijes-3998	115	17	divided	divide	VERB
aijes-3998	115	18	between	between	ADP
aijes-3998	115	19	them	they	PRON
aijes-3998	115	20	according	accord	VERB
aijes-3998	115	21	to	to	ADP
aijes-3998	115	22	the	the	DET
aijes-3998	115	23	value	value	NOUN
aijes-3998	115	24	of	of	ADP
aijes-3998	115	25	the	the	DET
aijes-3998	115	26	functions	function	NOUN
aijes-3998	115	27	performed	perform	VERB
aijes-3998	115	28	by	by	ADP
aijes-3998	115	29	each	each	DET
aijes-3998	115	30	party	party	NOUN
aijes-3998	115	31	,	,	PUNCT
aijes-3998	115	32	taking	take	VERB
aijes-3998	115	33	into	into	ADP
aijes-3998	115	34	account	account	NOUN
aijes-3998	115	35	external	external	ADJ
aijes-3998	115	36	market	market	NOUN
aijes-3998	115	37	data	datum	NOUN
aijes-3998	115	38	showing	show	VERB
aijes-3998	115	39	how	how	SCONJ
aijes-3998	115	40	the	the	DET
aijes-3998	115	41	non	non	ADJ
aijes-3998	115	42	-	-	ADJ
aijes-3998	115	43	affiliated	affiliated	ADJ
aijes-3998	115	44	parties	party	NOUN
aijes-3998	115	45	would	would	AUX
aijes-3998	115	46	divide	divide	VERB
aijes-3998	115	47	the	the	DET
aijes-3998	115	48	profit	profit	NOUN
aijes-3998	115	49	resulting	result	VERB
aijes-3998	115	50	from	from	ADP
aijes-3998	115	51	transactions	transaction	NOUN
aijes-3998	115	52	carried	carry	VERB
aijes-3998	115	53	out	out	ADP
aijes-3998	115	54	under	under	ADP
aijes-3998	115	55	similar	similar	ADJ
aijes-3998	115	56	conditions	condition	NOUN
aijes-3998	115	57	.	.	PUNCT
aijes-3998	116	1	this	this	DET
aijes-3998	116	2	profit	profit	NOUN
aijes-3998	116	3	is	be	AUX
aijes-3998	116	4	,	,	PUNCT
aijes-3998	116	5	in	in	ADP
aijes-3998	116	6	general	general	ADJ
aijes-3998	116	7	,	,	PUNCT
aijes-3998	116	8	the	the	DET
aijes-3998	116	9	operational	operational	ADJ
aijes-3998	116	10	profit	profit	NOUN
aijes-3998	116	11	.	.	PUNCT
aijes-3998	117	1	the	the	DET
aijes-3998	117	2	residual	residual	ADJ
aijes-3998	117	3	analysis	analysis	NOUN
aijes-3998	117	4	is	be	AUX
aijes-3998	117	5	a	a	DET
aijes-3998	117	6	two	two	NUM
aijes-3998	117	7	-	-	PUNCT
aijes-3998	117	8	steps	step	NOUN
aijes-3998	117	9	analysis	analysis	NOUN
aijes-3998	117	10	,	,	PUNCT
aijes-3998	117	11	namely	namely	ADV
aijes-3998	117	12	:	:	PUNCT
aijes-3998	117	13	in	in	ADP
aijes-3998	117	14	the	the	DET
aijes-3998	117	15	first	first	ADJ
aijes-3998	117	16	part	part	NOUN
aijes-3998	117	17	,	,	PUNCT
aijes-3998	117	18	each	each	DET
aijes-3998	117	19	related	relate	VERB
aijes-3998	117	20	party	party	NOUN
aijes-3998	117	21	is	be	AUX
aijes-3998	117	22	allocated	allocate	VERB
aijes-3998	117	23	a	a	DET
aijes-3998	117	24	profit	profit	NOUN
aijes-3998	117	25	to	to	PART
aijes-3998	117	26	secure	secure	VERB
aijes-3998	117	27	a	a	DET
aijes-3998	117	28	profit	profit	NOUN
aijes-3998	117	29	margin	margin	NOUN
aijes-3998	117	30	deemed	deem	VERB
aijes-3998	117	31	natural	natural	ADJ
aijes-3998	117	32	for	for	SCONJ
aijes-3998	117	33	the	the	DET
aijes-3998	117	34	type	type	NOUN
aijes-3998	117	35	of	of	ADP
aijes-3998	117	36	transaction	transaction	NOUN
aijes-3998	117	37	performed	perform	VERB
aijes-3998	117	38	;	;	PUNCT
aijes-3998	117	39	in	in	ADP
aijes-3998	117	40	the	the	DET
aijes-3998	117	41	second	second	ADJ
aijes-3998	117	42	stage	stage	NOUN
aijes-3998	117	43	,	,	PUNCT
aijes-3998	117	44	what	what	PRON
aijes-3998	117	45	remains	remain	VERB
aijes-3998	117	46	is	be	AUX
aijes-3998	117	47	to	to	PART
aijes-3998	117	48	be	be	AUX
aijes-3998	117	49	known	know	VERB
aijes-3998	117	50	as	as	ADP
aijes-3998	117	51	residual	residual	ADJ
aijes-3998	117	52	profit	profit	NOUN
aijes-3998	117	53	and	and	CCONJ
aijes-3998	117	54	is	be	AUX
aijes-3998	117	55	allocated	allocate	VERB
aijes-3998	117	56	between	between	ADP
aijes-3998	117	57	the	the	DET
aijes-3998	117	58	related	relate	VERB
aijes-3998	117	59	parties	party	NOUN
aijes-3998	117	60	involved	involve	VERB
aijes-3998	117	61	in	in	ADP
aijes-3998	117	62	the	the	DET
aijes-3998	117	63	transaction	transaction	NOUN
aijes-3998	117	64	,	,	PUNCT
aijes-3998	117	65	while	while	SCONJ
aijes-3998	117	66	analyzing	analyze	VERB
aijes-3998	117	67	the	the	DET
aijes-3998	117	68	circumstances	circumstance	NOUN
aijes-3998	117	69	in	in	ADP
aijes-3998	117	70	which	which	PRON
aijes-3998	117	71	this	this	DET
aijes-3998	117	72	profit	profit	NOUN
aijes-3998	117	73	would	would	AUX
aijes-3998	117	74	be	be	AUX
aijes-3998	117	75	distributed	distribute	VERB
aijes-3998	117	76	among	among	ADP
aijes-3998	117	77	unrelated	unrelated	ADJ
aijes-3998	117	78	persons	person	NOUN
aijes-3998	117	79	.	.	PUNCT
aijes-3998	118	1	the	the	DET
aijes-3998	118	2	profit	profit	NOUN
aijes-3998	118	3	sharing	sharing	NOUN
aijes-3998	118	4	allocation	allocation	NOUN
aijes-3998	118	5	method	method	NOUN
aijes-3998	118	6	is	be	AUX
aijes-3998	118	7	used	use	VERB
aijes-3998	118	8	when	when	SCONJ
aijes-3998	118	9	related	related	ADJ
aijes-3998	118	10	parties	party	NOUN
aijes-3998	118	11	have	have	VERB
aijes-3998	118	12	intangible	intangible	ADJ
aijes-3998	118	13	assets	asset	NOUN
aijes-3998	118	14	with	with	ADP
aijes-3998	118	15	a	a	DET
aijes-3998	118	16	high	high	ADJ
aijes-3998	118	17	value	value	NOUN
aijes-3998	118	18	or	or	CCONJ
aijes-3998	118	19	where	where	SCONJ
aijes-3998	118	20	the	the	DET
aijes-3998	118	21	transactions	transaction	NOUN
aijes-3998	118	22	between	between	ADP
aijes-3998	118	23	related	related	ADJ
aijes-3998	118	24	parties	party	NOUN
aijes-3998	118	25	are	be	AUX
aijes-3998	118	26	so	so	ADV
aijes-3998	118	27	complex	complex	ADJ
aijes-3998	118	28	that	that	SCONJ
aijes-3998	118	29	they	they	PRON
aijes-3998	118	30	can	can	AUX
aijes-3998	118	31	not	not	PART
aijes-3998	118	32	be	be	AUX
aijes-3998	118	33	separated	separate	VERB
aijes-3998	118	34	into	into	ADP
aijes-3998	118	35	independent	independent	ADJ
aijes-3998	118	36	,	,	PUNCT
aijes-3998	118	37	stand	stand	VERB
aijes-3998	118	38	-	-	PUNCT
aijes-3998	118	39	alone	alone	ADV
aijes-3998	118	40	transactions	transaction	NOUN
aijes-3998	118	41	.	.	PUNCT
aijes-3998	119	1	a	a	DET
aijes-3998	119	2	related	related	ADJ
aijes-3998	119	3	party	party	NOUN
aijes-3998	119	4	that	that	PRON
aijes-3998	119	5	owns	own	VERB
aijes-3998	119	6	a	a	DET
aijes-3998	119	7	tangible	tangible	ADJ
aijes-3998	119	8	or	or	CCONJ
aijes-3998	119	9	intangible	intangible	ADJ
aijes-3998	119	10	single	single	ADJ
aijes-3998	119	11	asset	asset	NOUN
aijes-3998	119	12	is	be	AUX
aijes-3998	119	13	entitled	entitle	VERB
aijes-3998	119	14	to	to	PART
aijes-3998	119	15	receive	receive	VERB
aijes-3998	119	16	a	a	DET
aijes-3998	119	17	portion	portion	NOUN
aijes-3998	119	18	of	of	ADP
aijes-3998	119	19	the	the	DET
aijes-3998	119	20	residual	residual	ADJ
aijes-3998	119	21	profits	profit	NOUN
aijes-3998	119	22	thereof	thereof	ADV
aijes-3998	119	23	.	.	PUNCT
aijes-3998	120	1	the	the	DET
aijes-3998	120	2	great	great	ADJ
aijes-3998	120	3	advantage	advantage	NOUN
aijes-3998	120	4	of	of	ADP
aijes-3998	120	5	this	this	DET
aijes-3998	120	6	method	method	NOUN
aijes-3998	120	7	is	be	AUX
aijes-3998	120	8	that	that	SCONJ
aijes-3998	120	9	it	it	PRON
aijes-3998	120	10	does	do	AUX
aijes-3998	120	11	not	not	PART
aijes-3998	120	12	focus	focus	VERB
aijes-3998	120	13	on	on	ADP
aijes-3998	120	14	transactions	transaction	NOUN
aijes-3998	120	15	that	that	PRON
aijes-3998	120	16	are	be	AUX
aijes-3998	120	17	highly	highly	ADV
aijes-3998	120	18	comparable	comparable	ADJ
aijes-3998	120	19	and	and	CCONJ
aijes-3998	120	20	can	can	AUX
aijes-3998	120	21	therefore	therefore	ADV
aijes-3998	120	22	be	be	AUX
aijes-3998	120	23	used	use	VERB
aijes-3998	120	24	in	in	ADP
aijes-3998	120	25	cases	case	NOUN
aijes-3998	120	26	where	where	SCONJ
aijes-3998	120	27	similar	similar	ADJ
aijes-3998	120	28	transactions	transaction	NOUN
aijes-3998	120	29	between	between	ADP
aijes-3998	120	30	unrelated	unrelated	ADJ
aijes-3998	120	31	parties	party	NOUN
aijes-3998	120	32	can	can	AUX
aijes-3998	120	33	not	not	PART
aijes-3998	120	34	be	be	AUX
aijes-3998	120	35	identified	identify	VERB
aijes-3998	120	36	.	.	PUNCT
aijes-3998	121	1	the	the	DET
aijes-3998	121	2	disadvantage	disadvantage	NOUN
aijes-3998	121	3	is	be	AUX
aijes-3998	121	4	that	that	SCONJ
aijes-3998	121	5	the	the	DET
aijes-3998	121	6	unrelated	unrelated	ADJ
aijes-3998	121	7	parties	party	NOUN
aijes-3998	121	8	do	do	AUX
aijes-3998	121	9	not	not	PART
aijes-3998	121	10	ordinarily	ordinarily	ADV
aijes-3998	121	11	use	use	VERB
aijes-3998	121	12	the	the	DET
aijes-3998	121	13	profit	profit	NOUN
aijes-3998	121	14	sharing	sharing	NOUN
aijes-3998	121	15	allocation	allocation	NOUN
aijes-3998	121	16	method	method	NOUN
aijes-3998	121	17	and	and	CCONJ
aijes-3998	121	18	it	it	PRON
aijes-3998	121	19	is	be	AUX
aijes-3998	121	20	therefore	therefore	ADV
aijes-3998	121	21	difficult	difficult	ADJ
aijes-3998	121	22	to	to	PART
aijes-3998	121	23	identify	identify	VERB
aijes-3998	121	24	external	external	ADJ
aijes-3998	121	25	data	datum	NOUN
aijes-3998	121	26	.	.	PUNCT
aijes-3998	122	1	4	4	X
aijes-3998	122	2	.	.	X
aijes-3998	122	3	penalties	penalty	NOUN
aijes-3998	122	4	,	,	PUNCT
aijes-3998	122	5	taxing	tax	VERB
aijes-3998	122	6	arrangements	arrangement	NOUN
aijes-3998	122	7	and	and	CCONJ
aijes-3998	122	8	litigations	litigation	VERB
aijes-3998	122	9	4.1	4.1	NUM
aijes-3998	122	10	.	.	PUNCT
aijes-3998	123	1	penalties	penalty	NOUN
aijes-3998	123	2	in	in	ADP
aijes-3998	123	3	the	the	DET
aijes-3998	123	4	case	case	NOUN
aijes-3998	123	5	of	of	ADP
aijes-3998	123	6	transfer	transfer	NOUN
aijes-3998	123	7	pricing	price	VERB
aijes-3998	123	8	the	the	DET
aijes-3998	123	9	penalties	penalty	NOUN
aijes-3998	123	10	to	to	PART
aijes-3998	123	11	be	be	AUX
aijes-3998	123	12	applied	apply	VERB
aijes-3998	123	13	for	for	ADP
aijes-3998	123	14	detecting	detect	VERB
aijes-3998	123	15	violations	violation	NOUN
aijes-3998	123	16	of	of	ADP
aijes-3998	123	17	transfer	transfer	NOUN
aijes-3998	123	18	pricing	pricing	NOUN
aijes-3998	123	19	rules	rule	NOUN
aijes-3998	123	20	vary	vary	VERB
aijes-3998	123	21	according	accord	VERB
aijes-3998	123	22	to	to	ADP
aijes-3998	123	23	severity	severity	NOUN
aijes-3998	123	24	thereof	thereof	ADV
aijes-3998	123	25	.	.	PUNCT
aijes-3998	124	1	in	in	ADP
aijes-3998	124	2	most	most	ADJ
aijes-3998	124	3	cases	case	NOUN
aijes-3998	124	4	,	,	PUNCT
aijes-3998	124	5	sanctions	sanction	NOUN
aijes-3998	124	6	consist	consist	VERB
aijes-3998	124	7	in	in	ADP
aijes-3998	124	8	applying	apply	VERB
aijes-3998	124	9	a	a	DET
aijes-3998	124	10	percentage	percentage	NOUN
aijes-3998	124	11	of	of	ADP
aijes-3998	124	12	the	the	DET
aijes-3998	124	13	misappropriated	misappropriate	VERB
aijes-3998	124	14	sums	sum	NOUN
aijes-3998	124	15	subject	subject	ADJ
aijes-3998	124	16	to	to	ADP
aijes-3998	124	17	taxation	taxation	NOUN
aijes-3998	124	18	or	or	CCONJ
aijes-3998	124	19	the	the	DET
aijes-3998	124	20	amount	amount	NOUN
aijes-3998	124	21	of	of	ADP
aijes-3998	124	22	the	the	DET
aijes-3998	124	23	illegal	illegal	ADJ
aijes-3998	124	24	transfer	transfer	NOUN
aijes-3998	124	25	price	price	NOUN
aijes-3998	124	26	.	.	PUNCT
aijes-3998	125	1	almost	almost	ADV
aijes-3998	125	2	half	half	NOUN
aijes-3998	125	3	of	of	ADP
aijes-3998	125	4	the	the	DET
aijes-3998	125	5	countries	country	NOUN
aijes-3998	125	6	use	use	VERB
aijes-3998	125	7	as	as	ADP
aijes-3998	125	8	a	a	DET
aijes-3998	125	9	penalty	penalty	NOUN
aijes-3998	125	10	less	less	ADJ
aijes-3998	125	11	than	than	ADP
aijes-3998	125	12	100	100	NUM
aijes-3998	125	13	%	%	NOUN
aijes-3998	125	14	of	of	ADP
aijes-3998	125	15	the	the	DET
aijes-3998	125	16	additional	additional	ADJ
aijes-3998	125	17	tax	tax	NOUN
aijes-3998	125	18	/	/	SYM
aijes-3998	125	19	duty	duty	NOUN
aijes-3998	125	20	thus	thus	ADV
aijes-3998	125	21	due	due	ADJ
aijes-3998	125	22	.	.	PUNCT
aijes-3998	126	1	thus	thus	ADV
aijes-3998	126	2	,	,	PUNCT
aijes-3998	126	3	austria	austria	PROPN
aijes-3998	126	4	applies	apply	VERB
aijes-3998	126	5	a	a	DET
aijes-3998	126	6	2	2	NUM
aijes-3998	126	7	%	%	NOUN
aijes-3998	126	8	sanction	sanction	NOUN
aijes-3998	126	9	,	,	PUNCT
aijes-3998	126	10	and	and	CCONJ
aijes-3998	126	11	at	at	ADP
aijes-3998	126	12	the	the	DET
aijes-3998	126	13	opposite	opposite	ADJ
aijes-3998	126	14	end	end	NOUN
aijes-3998	126	15	there	there	PRON
aijes-3998	126	16	is	be	VERB
aijes-3998	126	17	a	a	DET
aijes-3998	126	18	sanction	sanction	NOUN
aijes-3998	126	19	of	of	ADP
aijes-3998	126	20	400	400	NUM
aijes-3998	126	21	%	%	NOUN
aijes-3998	126	22	in	in	ADP
aijes-3998	126	23	the	the	DET
aijes-3998	126	24	case	case	NOUN
aijes-3998	126	25	of	of	ADP
aijes-3998	126	26	argentina	argentina	PROPN
aijes-3998	126	27	.	.	PUNCT
aijes-3998	127	1	another	another	DET
aijes-3998	127	2	issue	issue	NOUN
aijes-3998	127	3	is	be	AUX
aijes-3998	127	4	the	the	DET
aijes-3998	127	5	interest	interest	NOUN
aijes-3998	127	6	payable	payable	ADJ
aijes-3998	127	7	for	for	ADP
aijes-3998	127	8	the	the	DET
aijes-3998	127	9	late	late	ADJ
aijes-3998	127	10	payment	payment	NOUN
aijes-3998	127	11	of	of	ADP
aijes-3998	127	12	taxes	taxis	NOUN
aijes-3998	127	13	and	and	CCONJ
aijes-3998	127	14	duties	duty	NOUN
aijes-3998	127	15	on	on	ADP
aijes-3998	127	16	transfer	transfer	NOUN
aijes-3998	127	17	pricing	pricing	NOUN
aijes-3998	127	18	adjustments	adjustment	NOUN
aijes-3998	127	19	.	.	PUNCT
aijes-3998	128	1	while	while	SCONJ
aijes-3998	128	2	some	some	DET
aijes-3998	128	3	countries	country	NOUN
aijes-3998	128	4	only	only	ADV
aijes-3998	128	5	use	use	VERB
aijes-3998	128	6	a	a	DET
aijes-3998	128	7	time	time	NOUN
aijes-3998	128	8	-	-	PUNCT
aijes-3998	128	9	to	to	ADP
aijes-3998	128	10	-	-	PUNCT
aijes-3998	128	11	pay	pay	NOUN
aijes-3998	128	12	rate	rate	NOUN
aijes-3998	128	13	,	,	PUNCT
aijes-3998	128	14	other	other	ADJ
aijes-3998	128	15	countries	country	NOUN
aijes-3998	128	16	use	use	VERB
aijes-3998	128	17	interest	interest	NOUN
aijes-3998	128	18	rates	rate	NOUN
aijes-3998	128	19	that	that	PRON
aijes-3998	128	20	include	include	VERB
aijes-3998	128	21	late	late	ADJ
aijes-3998	128	22	payment	payment	NOUN
aijes-3998	128	23	penalties	penalty	NOUN
aijes-3998	128	24	which	which	PRON
aijes-3998	128	25	may	may	AUX
aijes-3998	128	26	reach	reach	VERB
aijes-3998	128	27	3	3	NUM
aijes-3998	128	28	%	%	NOUN
aijes-3998	128	29	per	per	ADP
aijes-3998	128	30	month	month	NOUN
aijes-3998	128	31	,	,	PUNCT
aijes-3998	128	32	as	as	SCONJ
aijes-3998	128	33	is	be	AUX
aijes-3998	128	34	the	the	DET
aijes-3998	128	35	case	case	NOUN
aijes-3998	128	36	of	of	ADP
aijes-3998	128	37	vietnam	vietnam	PROPN
aijes-3998	128	38	.	.	PUNCT
aijes-3998	129	1	many	many	ADJ
aijes-3998	129	2	countries	country	NOUN
aijes-3998	129	3	impose	impose	VERB
aijes-3998	129	4	penalties	penalty	NOUN
aijes-3998	129	5	for	for	ADP
aijes-3998	129	6	mispredicting	mispredicte	VERB
aijes-3998	129	7	documentation	documentation	NOUN
aijes-3998	129	8	and	and	CCONJ
aijes-3998	129	9	for	for	ADP
aijes-3998	129	10	lack	lack	NOUN
aijes-3998	129	11	or	or	CCONJ
aijes-3998	129	12	delay	delay	NOUN
aijes-3998	129	13	of	of	ADP
aijes-3998	129	14	delivery	delivery	NOUN
aijes-3998	129	15	thereof	thereof	ADV
aijes-3998	129	16	.	.	PUNCT
aijes-3998	130	1	these	these	DET
aijes-3998	130	2	penalties	penalty	NOUN
aijes-3998	130	3	may	may	AUX
aijes-3998	130	4	take	take	VERB
aijes-3998	130	5	the	the	DET
aijes-3998	130	6	form	form	NOUN
aijes-3998	130	7	of	of	ADP
aijes-3998	130	8	a	a	DET
aijes-3998	130	9	fixed	fix	VERB
aijes-3998	130	10	amount	amount	NOUN
aijes-3998	130	11	,	,	PUNCT
aijes-3998	130	12	a	a	DET
aijes-3998	130	13	percentage	percentage	NOUN
aijes-3998	130	14	of	of	ADP
aijes-3998	130	15	the	the	DET
aijes-3998	130	16	unpaid	unpaid	NOUN
aijes-3998	130	17	tax/	tax/	NOUN
aijes-3998	130	18	duty	duty	NOUN
aijes-3998	130	19	or	or	CCONJ
aijes-3998	130	20	may	may	AUX
aijes-3998	130	21	be	be	AUX
aijes-3998	130	22	another	another	DET
aijes-3998	130	23	specific	specific	ADJ
aijes-3998	130	24	factor	factor	NOUN
aijes-3998	130	25	defined	define	VERB
aijes-3998	130	26	by	by	ADP
aijes-3998	130	27	domestic	domestic	ADJ
aijes-3998	130	28	legislation	legislation	NOUN
aijes-3998	130	29	thereof	thereof	ADV
aijes-3998	130	30	.	.	PUNCT
aijes-3998	131	1	countries	country	NOUN
aijes-3998	131	2	that	that	PRON
aijes-3998	131	3	impose	impose	VERB
aijes-3998	131	4	a	a	DET
aijes-3998	131	5	fixed	fix	VERB
aijes-3998	131	6	fee	fee	NOUN
aijes-3998	131	7	as	as	ADP
aijes-3998	131	8	a	a	DET
aijes-3998	131	9	penalty	penalty	NOUN
aijes-3998	131	10	for	for	ADP
aijes-3998	131	11	incomplete	incomplete	ADJ
aijes-3998	131	12	or	or	CCONJ
aijes-3998	131	13	erroneous	erroneous	ADJ
aijes-3998	131	14	documentations	documentation	NOUN
aijes-3998	131	15	are	be	AUX
aijes-3998	131	16	romania	romania	NOUN
aijes-3998	131	17	or	or	CCONJ
aijes-3998	131	18	argentina	argentina	PROPN
aijes-3998	131	19	,	,	PUNCT
aijes-3998	131	20	while	while	SCONJ
aijes-3998	131	21	countries	country	NOUN
aijes-3998	131	22	such	such	ADJ
aijes-3998	131	23	as	as	ADP
aijes-3998	131	24	belgium	belgium	NOUN
aijes-3998	131	25	or	or	CCONJ
aijes-3998	131	26	great	great	ADJ
aijes-3998	131	27	britain	britain	PROPN
aijes-3998	131	28	only	only	ADV
aijes-3998	131	29	impose	impose	VERB
aijes-3998	131	30	a	a	DET
aijes-3998	131	31	fine	fine	NOUN
aijes-3998	131	32	if	if	SCONJ
aijes-3998	131	33	there	there	PRON
aijes-3998	131	34	is	be	VERB
aijes-3998	131	35	no	no	DET
aijes-3998	131	36	documentation	documentation	NOUN
aijes-3998	131	37	at	at	ADV
aijes-3998	131	38	all	all	ADV
aijes-3998	131	39	.	.	PUNCT
aijes-3998	132	1	other	other	ADJ
aijes-3998	132	2	countries	country	NOUN
aijes-3998	132	3	like	like	ADP
aijes-3998	132	4	brazil	brazil	PROPN
aijes-3998	132	5	or	or	CCONJ
aijes-3998	132	6	colombia	colombia	PROPN
aijes-3998	132	7	imposes	impose	VERB
aijes-3998	132	8	sanctions	sanction	NOUN
aijes-3998	132	9	in	in	ADP
aijes-3998	132	10	the	the	DET
aijes-3998	132	11	form	form	NOUN
aijes-3998	132	12	of	of	ADP
aijes-3998	132	13	a	a	DET
aijes-3998	132	14	percentage	percentage	NOUN
aijes-3998	132	15	of	of	ADP
aijes-3998	132	16	the	the	DET
aijes-3998	132	17	transaction	transaction	NOUN
aijes-3998	132	18	value	value	NOUN
aijes-3998	132	19	for	for	ADP
aijes-3998	132	20	which	which	PRON
aijes-3998	132	21	the	the	DET
aijes-3998	132	22	information	information	NOUN
aijes-3998	132	23	is	be	AUX
aijes-3998	132	24	wrong	wrong	ADJ
aijes-3998	132	25	or	or	CCONJ
aijes-3998	132	26	missing	missing	ADJ
aijes-3998	132	27	.	.	PUNCT
aijes-3998	133	1	in	in	ADP
aijes-3998	133	2	the	the	DET
aijes-3998	133	3	eu	eu	PROPN
aijes-3998	133	4	member	member	NOUN
aijes-3998	133	5	states	state	NOUN
aijes-3998	133	6	,	,	PUNCT
aijes-3998	133	7	sanctions	sanction	NOUN
aijes-3998	133	8	may	may	AUX
aijes-3998	133	9	vary	vary	VERB
aijes-3998	133	10	between	between	ADP
aijes-3998	133	11	10	10	NUM
aijes-3998	133	12	-	-	SYM
aijes-3998	133	13	200	200	NUM
aijes-3998	133	14	%	%	NOUN
aijes-3998	133	15	of	of	ADP
aijes-3998	133	16	the	the	DET
aijes-3998	133	17	unpaid	unpaid	NOUN
aijes-3998	133	18	tax/	tax/	NOUN
aijes-3998	133	19	duty	duty	NOUN
aijes-3998	133	20	or	or	CCONJ
aijes-3998	133	21	represent	represent	VERB
aijes-3998	133	22	5	5	NUM
aijes-3998	133	23	-	-	SYM
aijes-3998	133	24	30	30	NUM
aijes-3998	133	25	%	%	NOUN
aijes-3998	133	26	of	of	ADP
aijes-3998	133	27	the	the	DET
aijes-3998	133	28	misappropriated	misappropriate	VERB
aijes-3998	133	29	amounts	amount	NOUN
aijes-3998	133	30	subject	subject	ADJ
aijes-3998	133	31	to	to	ADP
aijes-3998	133	32	taxing	tax	VERB
aijes-3998	133	33	(	(	PUNCT
aijes-3998	133	34	cooper	cooper	PROPN
aijes-3998	133	35	j	j	PROPN
aijes-3998	133	36	et	et	PROPN
aijes-3998	133	37	al	al	PROPN
aijes-3998	133	38	,	,	PUNCT
aijes-3998	133	39	2016	2016	NUM
aijes-3998	133	40	)	)	PUNCT
aijes-3998	133	41	.	.	PUNCT
aijes-3998	134	1	7	7	NUM
aijes-3998	134	2	4.2	4.2	NUM
aijes-3998	134	3	.	.	PUNCT
aijes-3998	135	1	taxing	tax	VERB
aijes-3998	135	2	arrangements	arrangement	NOUN
aijes-3998	135	3	for	for	ADP
aijes-3998	135	4	transfer	transfer	NOUN
aijes-3998	135	5	pricing	pricing	NOUN
aijes-3998	135	6	rules	rule	NOUN
aijes-3998	135	7	,	,	PUNCT
aijes-3998	135	8	litigation	litigation	NOUN
aijes-3998	135	9	may	may	AUX
aijes-3998	135	10	occur	occur	VERB
aijes-3998	135	11	between	between	ADP
aijes-3998	135	12	companies	company	NOUN
aijes-3998	135	13	and	and	CCONJ
aijes-3998	135	14	tax	tax	NOUN
aijes-3998	135	15	authorities	authority	NOUN
aijes-3998	135	16	.	.	PUNCT
aijes-3998	136	1	in	in	ADP
aijes-3998	136	2	the	the	DET
aijes-3998	136	3	absence	absence	NOUN
aijes-3998	136	4	of	of	ADP
aijes-3998	136	5	agreements	agreement	NOUN
aijes-3998	136	6	between	between	ADP
aijes-3998	136	7	countries	country	NOUN
aijes-3998	136	8	representing	represent	VERB
aijes-3998	136	9	trading	trading	NOUN
aijes-3998	136	10	parties	party	NOUN
aijes-3998	136	11	,	,	PUNCT
aijes-3998	136	12	double	double	ADJ
aijes-3998	136	13	taxation	taxation	NOUN
aijes-3998	136	14	of	of	ADP
aijes-3998	136	15	the	the	DET
aijes-3998	136	16	same	same	ADJ
aijes-3998	136	17	transaction	transaction	NOUN
aijes-3998	136	18	is	be	AUX
aijes-3998	136	19	very	very	ADV
aijes-3998	136	20	possible	possible	ADJ
aijes-3998	136	21	.	.	PUNCT
aijes-3998	137	1	double	double	ADJ
aijes-3998	137	2	taxation	taxation	NOUN
aijes-3998	137	3	is	be	AUX
aijes-3998	137	4	generally	generally	ADV
aijes-3998	137	5	recognized	recognize	VERB
aijes-3998	137	6	as	as	ADP
aijes-3998	137	7	an	an	DET
aijes-3998	137	8	obstacle	obstacle	NOUN
aijes-3998	137	9	to	to	ADP
aijes-3998	137	10	international	international	ADJ
aijes-3998	137	11	trade	trade	NOUN
aijes-3998	137	12	and	and	CCONJ
aijes-3998	137	13	investment	investment	NOUN
aijes-3998	137	14	.	.	PUNCT
aijes-3998	138	1	thus	thus	ADV
aijes-3998	138	2	,	,	PUNCT
aijes-3998	138	3	in	in	ADP
aijes-3998	138	4	order	order	NOUN
aijes-3998	138	5	to	to	PART
aijes-3998	138	6	promote	promote	VERB
aijes-3998	138	7	trade	trade	NOUN
aijes-3998	138	8	and	and	CCONJ
aijes-3998	138	9	investment	investment	NOUN
aijes-3998	138	10	,	,	PUNCT
aijes-3998	138	11	countries	country	NOUN
aijes-3998	138	12	sought	seek	VERB
aijes-3998	138	13	to	to	PART
aijes-3998	138	14	avoid	avoid	VERB
aijes-3998	138	15	and	and	CCONJ
aijes-3998	138	16	eliminate	eliminate	VERB
aijes-3998	138	17	double	double	ADJ
aijes-3998	138	18	taxation	taxation	NOUN
aijes-3998	138	19	situations	situation	NOUN
aijes-3998	138	20	by	by	ADP
aijes-3998	138	21	concluding	conclude	VERB
aijes-3998	138	22	tax	tax	NOUN
aijes-3998	138	23	agreements	agreement	NOUN
aijes-3998	138	24	.	.	PUNCT
aijes-3998	139	1	the	the	DET
aijes-3998	139	2	number	number	NOUN
aijes-3998	139	3	of	of	ADP
aijes-3998	139	4	tax	tax	NOUN
aijes-3998	139	5	agreements	agreement	NOUN
aijes-3998	139	6	is	be	AUX
aijes-3998	139	7	steadily	steadily	ADV
aijes-3998	139	8	increasing	increase	VERB
aijes-3998	139	9	,	,	PUNCT
aijes-3998	139	10	with	with	ADP
aijes-3998	139	11	more	more	ADJ
aijes-3998	139	12	than	than	ADP
aijes-3998	139	13	3,000	3,000	NUM
aijes-3998	139	14	such	such	ADJ
aijes-3998	139	15	agreements	agreement	NOUN
aijes-3998	139	16	now	now	ADV
aijes-3998	139	17	in	in	ADP
aijes-3998	139	18	place	place	NOUN
aijes-3998	139	19	worldwide	worldwide	ADV
aijes-3998	139	20	(	(	PUNCT
aijes-3998	139	21	w.c.o	w.c.o	PROPN
aijes-3998	139	22	.	.	PROPN
aijes-3998	139	23	,	,	PUNCT
aijes-3998	139	24	2015	2015	NUM
aijes-3998	139	25	)	)	PUNCT
aijes-3998	139	26	.	.	PUNCT
aijes-3998	140	1	two	two	NUM
aijes-3998	140	2	approaches	approach	NOUN
aijes-3998	140	3	to	to	ADP
aijes-3998	140	4	resolving	resolve	VERB
aijes-3998	140	5	tax	tax	NOUN
aijes-3998	140	6	disputes	dispute	NOUN
aijes-3998	140	7	have	have	AUX
aijes-3998	140	8	been	be	AUX
aijes-3998	140	9	set	set	VERB
aijes-3998	140	10	up	up	ADP
aijes-3998	140	11	within	within	ADP
aijes-3998	140	12	the	the	DET
aijes-3998	140	13	oecd	oecd	PROPN
aijes-3998	140	14	,	,	PUNCT
aijes-3998	140	15	namely	namely	ADV
aijes-3998	140	16	the	the	DET
aijes-3998	140	17	mutual	mutual	ADJ
aijes-3998	140	18	agreement	agreement	NOUN
aijes-3998	140	19	procedure	procedure	NOUN
aijes-3998	140	20	and	and	CCONJ
aijes-3998	140	21	the	the	DET
aijes-3998	140	22	corresponding	corresponding	ADJ
aijes-3998	140	23	adjustment	adjustment	NOUN
aijes-3998	140	24	procedure	procedure	NOUN
aijes-3998	140	25	.	.	PUNCT
aijes-3998	141	1	in	in	ADP
aijes-3998	141	2	the	the	DET
aijes-3998	141	3	case	case	NOUN
aijes-3998	141	4	of	of	ADP
aijes-3998	141	5	the	the	DET
aijes-3998	141	6	first	first	ADJ
aijes-3998	141	7	approach	approach	NOUN
aijes-3998	141	8	,	,	PUNCT
aijes-3998	141	9	it	it	PRON
aijes-3998	141	10	is	be	AUX
aijes-3998	141	11	emphasized	emphasize	VERB
aijes-3998	141	12	that	that	SCONJ
aijes-3998	141	13	tax	tax	NOUN
aijes-3998	141	14	authorities	authority	NOUN
aijes-3998	141	15	have	have	VERB
aijes-3998	141	16	to	to	PART
aijes-3998	141	17	settle	settle	VERB
aijes-3998	141	18	disputes	dispute	NOUN
aijes-3998	141	19	by	by	ADP
aijes-3998	141	20	establishing	establish	VERB
aijes-3998	141	21	clear	clear	ADJ
aijes-3998	141	22	provisions	provision	NOUN
aijes-3998	141	23	in	in	ADP
aijes-3998	141	24	the	the	DET
aijes-3998	141	25	agreements	agreement	NOUN
aijes-3998	141	26	to	to	PART
aijes-3998	141	27	prevent	prevent	VERB
aijes-3998	141	28	double	double	ADJ
aijes-3998	141	29	taxation	taxation	NOUN
aijes-3998	141	30	.	.	PUNCT
aijes-3998	142	1	in	in	ADP
aijes-3998	142	2	the	the	DET
aijes-3998	142	3	event	event	NOUN
aijes-3998	142	4	of	of	ADP
aijes-3998	142	5	misunderstandings	misunderstanding	NOUN
aijes-3998	142	6	,	,	PUNCT
aijes-3998	142	7	tax	tax	NOUN
aijes-3998	142	8	authorities	authority	NOUN
aijes-3998	142	9	are	be	AUX
aijes-3998	142	10	required	require	VERB
aijes-3998	142	11	to	to	PART
aijes-3998	142	12	settle	settle	VERB
aijes-3998	142	13	disputes	dispute	NOUN
aijes-3998	142	14	within	within	ADP
aijes-3998	142	15	two	two	NUM
aijes-3998	142	16	years	year	NOUN
aijes-3998	142	17	,	,	PUNCT
aijes-3998	142	18	otherwise	otherwise	ADV
aijes-3998	142	19	companies	company	NOUN
aijes-3998	142	20	may	may	AUX
aijes-3998	142	21	call	call	VERB
aijes-3998	142	22	for	for	ADP
aijes-3998	142	23	arbitration	arbitration	NOUN
aijes-3998	142	24	.	.	PUNCT
aijes-3998	143	1	the	the	DET
aijes-3998	143	2	appropriate	appropriate	ADJ
aijes-3998	143	3	adjustment	adjustment	NOUN
aijes-3998	143	4	procedure	procedure	NOUN
aijes-3998	143	5	refers	refer	VERB
aijes-3998	143	6	to	to	ADP
aijes-3998	143	7	the	the	DET
aijes-3998	143	8	related	relate	VERB
aijes-3998	143	9	party	party	NOUN
aijes-3998	143	10	’s	’s	PART
aijes-3998	143	11	request	request	NOUN
aijes-3998	143	12	according	accord	VERB
aijes-3998	143	13	to	to	ADP
aijes-3998	143	14	which	which	PRON
aijes-3998	143	15	tax	tax	NOUN
aijes-3998	143	16	authorities	authority	NOUN
aijes-3998	143	17	should	should	AUX
aijes-3998	143	18	coordinate	coordinate	VERB
aijes-3998	143	19	the	the	DET
aijes-3998	143	20	adjustment	adjustment	NOUN
aijes-3998	143	21	activity	activity	NOUN
aijes-3998	143	22	in	in	ADP
aijes-3998	143	23	order	order	NOUN
aijes-3998	143	24	to	to	PART
aijes-3998	143	25	avoid	avoid	VERB
aijes-3998	143	26	double	double	ADJ
aijes-3998	143	27	taxation	taxation	NOUN
aijes-3998	143	28	.	.	PUNCT
aijes-3998	144	1	at	at	ADP
aijes-3998	144	2	eu	eu	PROPN
aijes-3998	144	3	level	level	NOUN
aijes-3998	144	4	,	,	PUNCT
aijes-3998	144	5	important	important	ADJ
aijes-3998	144	6	steps	step	NOUN
aijes-3998	144	7	have	have	AUX
aijes-3998	144	8	been	be	AUX
aijes-3998	144	9	taken	take	VERB
aijes-3998	144	10	to	to	PART
aijes-3998	144	11	resolve	resolve	VERB
aijes-3998	144	12	disputes	dispute	NOUN
aijes-3998	144	13	relating	relate	VERB
aijes-3998	144	14	to	to	PART
aijes-3998	144	15	transfer	transfer	VERB
aijes-3998	144	16	pricing	pricing	NOUN
aijes-3998	144	17	.	.	PUNCT
aijes-3998	145	1	thus	thus	ADV
aijes-3998	145	2	,	,	PUNCT
aijes-3998	145	3	there	there	PRON
aijes-3998	145	4	is	be	VERB
aijes-3998	145	5	an	an	DET
aijes-3998	145	6	arbitration	arbitration	NOUN
aijes-3998	145	7	agreement	agreement	NOUN
aijes-3998	145	8	,	,	PUNCT
aijes-3998	145	9	signed	sign	VERB
aijes-3998	145	10	by	by	ADP
aijes-3998	145	11	27	27	NUM
aijes-3998	145	12	members	member	NOUN
aijes-3998	145	13	of	of	ADP
aijes-3998	145	14	the	the	DET
aijes-3998	145	15	eu	eu	PROPN
aijes-3998	145	16	,	,	PUNCT
aijes-3998	145	17	which	which	PRON
aijes-3998	145	18	applies	apply	VERB
aijes-3998	145	19	to	to	PART
aijes-3998	145	20	transfer	transfer	VERB
aijes-3998	145	21	pricing	pricing	NOUN
aijes-3998	145	22	that	that	PRON
aijes-3998	145	23	is	be	AUX
aijes-3998	145	24	not	not	PART
aijes-3998	145	25	deliberately	deliberately	ADV
aijes-3998	145	26	wrongly	wrongly	ADV
aijes-3998	145	27	established	establish	VERB
aijes-3998	145	28	and	and	CCONJ
aijes-3998	145	29	does	do	AUX
aijes-3998	145	30	not	not	PART
aijes-3998	145	31	involve	involve	VERB
aijes-3998	145	32	large	large	ADJ
aijes-3998	145	33	sanctions	sanction	NOUN
aijes-3998	145	34	.	.	PUNCT
aijes-3998	146	1	this	this	DET
aijes-3998	146	2	convention	convention	NOUN
aijes-3998	146	3	also	also	ADV
aijes-3998	146	4	sets	set	VERB
aijes-3998	146	5	out	out	ADP
aijes-3998	146	6	the	the	DET
aijes-3998	146	7	duration	duration	NOUN
aijes-3998	146	8	of	of	ADP
aijes-3998	146	9	mutual	mutual	ADJ
aijes-3998	146	10	agreements	agreement	NOUN
aijes-3998	146	11	between	between	ADP
aijes-3998	146	12	two	two	NUM
aijes-3998	146	13	or	or	CCONJ
aijes-3998	146	14	more	more	ADJ
aijes-3998	146	15	eu	eu	PROPN
aijes-3998	146	16	member	member	NOUN
aijes-3998	146	17	states	state	NOUN
aijes-3998	146	18	.	.	PUNCT
aijes-3998	147	1	by	by	ADP
aijes-3998	147	2	signing	sign	VERB
aijes-3998	147	3	in	in	ADP
aijes-3998	147	4	advance	advance	NOUN
aijes-3998	147	5	pricing	pricing	NOUN
aijes-3998	147	6	agreements	agreement	NOUN
aijes-3998	147	7	,	,	PUNCT
aijes-3998	147	8	predefined	predefine	VERB
aijes-3998	147	9	features	feature	NOUN
aijes-3998	147	10	of	of	ADP
aijes-3998	147	11	the	the	DET
aijes-3998	147	12	transaction	transaction	NOUN
aijes-3998	147	13	between	between	ADP
aijes-3998	147	14	related	related	ADJ
aijes-3998	147	15	parties	party	NOUN
aijes-3998	147	16	are	be	AUX
aijes-3998	147	17	established	establish	VERB
aijes-3998	147	18	for	for	ADP
aijes-3998	147	19	a	a	DET
aijes-3998	147	20	certain	certain	ADJ
aijes-3998	147	21	period	period	NOUN
aijes-3998	147	22	of	of	ADP
aijes-3998	147	23	time	time	NOUN
aijes-3998	147	24	.	.	PUNCT
aijes-3998	148	1	some	some	DET
aijes-3998	148	2	member	member	NOUN
aijes-3998	148	3	states	state	NOUN
aijes-3998	148	4	set	set	VERB
aijes-3998	148	5	unilaterally	unilaterally	ADV
aijes-3998	148	6	such	such	ADJ
aijes-3998	148	7	agreements	agreement	NOUN
aijes-3998	148	8	for	for	ADP
aijes-3998	148	9	the	the	DET
aijes-3998	148	10	tax	tax	NOUN
aijes-3998	148	11	authorities	authority	NOUN
aijes-3998	148	12	and	and	CCONJ
aijes-3998	148	13	companies	company	NOUN
aijes-3998	148	14	within	within	ADP
aijes-3998	148	15	their	their	PRON
aijes-3998	148	16	jurisdiction	jurisdiction	NOUN
aijes-3998	148	17	,	,	PUNCT
aijes-3998	148	18	but	but	CCONJ
aijes-3998	148	19	this	this	PRON
aijes-3998	148	20	affects	affect	VERB
aijes-3998	148	21	the	the	DET
aijes-3998	148	22	tax	tax	NOUN
aijes-3998	148	23	liability	liability	NOUN
aijes-3998	148	24	of	of	ADP
aijes-3998	148	25	related	related	ADJ
aijes-3998	148	26	parties	party	NOUN
aijes-3998	148	27	and	and	CCONJ
aijes-3998	148	28	requires	require	VERB
aijes-3998	148	29	the	the	DET
aijes-3998	148	30	presence	presence	NOUN
aijes-3998	148	31	of	of	ADP
aijes-3998	148	32	an	an	DET
aijes-3998	148	33	agreement	agreement	NOUN
aijes-3998	148	34	procedure	procedure	NOUN
aijes-3998	148	35	between	between	ADP
aijes-3998	148	36	the	the	DET
aijes-3998	148	37	jurisdictions	jurisdiction	NOUN
aijes-3998	148	38	involved	involve	VERB
aijes-3998	148	39	(	(	PUNCT
aijes-3998	148	40	convention	convention	NOUN
aijes-3998	148	41	90/463	90/463	NUM
aijes-3998	148	42	/	/	SYM
aijes-3998	148	43	eec	eec	PROPN
aijes-3998	148	44	)	)	PUNCT
aijes-3998	148	45	.	.	PUNCT
aijes-3998	149	1	many	many	ADJ
aijes-3998	149	2	countries	country	NOUN
aijes-3998	149	3	start	start	VERB
aijes-3998	149	4	by	by	ADP
aijes-3998	149	5	making	make	VERB
aijes-3998	149	6	unilateral	unilateral	ADJ
aijes-3998	149	7	advance	advance	NOUN
aijes-3998	149	8	pricing	pricing	NOUN
aijes-3998	149	9	agreements	agreement	NOUN
aijes-3998	149	10	,	,	PUNCT
aijes-3998	149	11	being	be	AUX
aijes-3998	149	12	easier	easy	ADJ
aijes-3998	149	13	to	to	PART
aijes-3998	149	14	manage	manage	VERB
aijes-3998	149	15	,	,	PUNCT
aijes-3998	149	16	and	and	CCONJ
aijes-3998	149	17	then	then	ADV
aijes-3998	149	18	extending	extend	VERB
aijes-3998	149	19	the	the	DET
aijes-3998	149	20	procedure	procedure	NOUN
aijes-3998	149	21	to	to	ADP
aijes-3998	149	22	bilateral	bilateral	ADJ
aijes-3998	149	23	agreements	agreement	NOUN
aijes-3998	149	24	.	.	PUNCT
aijes-3998	150	1	there	there	PRON
aijes-3998	150	2	are	be	VERB
aijes-3998	150	3	also	also	ADV
aijes-3998	150	4	countries	country	NOUN
aijes-3998	150	5	that	that	PRON
aijes-3998	150	6	only	only	ADV
aijes-3998	150	7	offer	offer	VERB
aijes-3998	150	8	bilateral	bilateral	ADJ
aijes-3998	150	9	agreements	agreement	NOUN
aijes-3998	150	10	before	before	ADP
aijes-3998	150	11	introducing	introduce	VERB
aijes-3998	150	12	transfer	transfer	NOUN
aijes-3998	150	13	pricing	pricing	NOUN
aijes-3998	150	14	rules	rule	NOUN
aijes-3998	150	15	,	,	PUNCT
aijes-3998	150	16	as	as	SCONJ
aijes-3998	150	17	is	be	AUX
aijes-3998	150	18	the	the	DET
aijes-3998	150	19	case	case	NOUN
aijes-3998	150	20	with	with	ADP
aijes-3998	150	21	germany	germany	PROPN
aijes-3998	150	22	.	.	PUNCT
aijes-3998	151	1	in	in	ADP
aijes-3998	151	2	conclusion	conclusion	NOUN
aijes-3998	151	3	,	,	PUNCT
aijes-3998	151	4	countries	country	NOUN
aijes-3998	151	5	tend	tend	VERB
aijes-3998	151	6	to	to	PART
aijes-3998	151	7	offer	offer	VERB
aijes-3998	151	8	increasingly	increasingly	ADV
aijes-3998	151	9	pricing	price	VERB
aijes-3998	151	10	agreements	agreement	NOUN
aijes-3998	151	11	in	in	ADP
aijes-3998	151	12	response	response	NOUN
aijes-3998	151	13	to	to	ADP
aijes-3998	151	14	the	the	DET
aijes-3998	151	15	need	need	NOUN
aijes-3998	151	16	for	for	SCONJ
aijes-3998	151	17	multinationals	multinational	NOUN
aijes-3998	151	18	to	to	PART
aijes-3998	151	19	reduce	reduce	VERB
aijes-3998	151	20	their	their	PRON
aijes-3998	151	21	transfer	transfer	NOUN
aijes-3998	151	22	pricing	pricing	NOUN
aijes-3998	151	23	related	relate	VERB
aijes-3998	151	24	risks	risk	NOUN
aijes-3998	151	25	.	.	PUNCT
aijes-3998	152	1	5	5	X
aijes-3998	152	2	.	.	X
aijes-3998	152	3	conclusions	conclusion	NOUN
aijes-3998	152	4	due	due	ADP
aijes-3998	152	5	to	to	ADP
aijes-3998	152	6	the	the	DET
aijes-3998	152	7	particular	particular	ADJ
aijes-3998	152	8	impact	impact	NOUN
aijes-3998	152	9	of	of	ADP
aijes-3998	152	10	transfers	transfer	NOUN
aijes-3998	152	11	made	make	VERB
aijes-3998	152	12	by	by	ADP
aijes-3998	152	13	companies	company	NOUN
aijes-3998	152	14	located	locate	VERB
aijes-3998	152	15	in	in	ADP
aijes-3998	152	16	different	different	ADJ
aijes-3998	152	17	countries	country	NOUN
aijes-3998	152	18	on	on	ADP
aijes-3998	152	19	a	a	DET
aijes-3998	152	20	country	country	NOUN
aijes-3998	152	21	economy	economy	NOUN
aijes-3998	152	22	,	,	PUNCT
aijes-3998	152	23	many	many	ADJ
aijes-3998	152	24	countries	country	NOUN
aijes-3998	152	25	are	be	AUX
aijes-3998	152	26	interested	interested	ADJ
aijes-3998	152	27	in	in	ADP
aijes-3998	152	28	regulating	regulate	VERB
aijes-3998	152	29	transfer	transfer	NOUN
aijes-3998	152	30	pricing	pricing	NOUN
aijes-3998	152	31	to	to	PART
aijes-3998	152	32	ensure	ensure	VERB
aijes-3998	152	33	consistent	consistent	ADJ
aijes-3998	152	34	tax	tax	NOUN
aijes-3998	152	35	revenues	revenue	NOUN
aijes-3998	152	36	for	for	ADP
aijes-3998	152	37	their	their	PRON
aijes-3998	152	38	budgets	budget	NOUN
aijes-3998	152	39	.	.	PUNCT
aijes-3998	153	1	transfer	transfer	NOUN
aijes-3998	153	2	pricing	pricing	NOUN
aijes-3998	153	3	rules	rule	NOUN
aijes-3998	153	4	usually	usually	ADV
aijes-3998	153	5	apply	apply	VERB
aijes-3998	153	6	only	only	ADV
aijes-3998	153	7	to	to	ADP
aijes-3998	153	8	foreign	foreign	ADJ
aijes-3998	153	9	related	relate	VERB
aijes-3998	153	10	parties	party	NOUN
aijes-3998	153	11	.	.	PUNCT
aijes-3998	154	1	with	with	ADP
aijes-3998	154	2	regard	regard	NOUN
aijes-3998	154	3	to	to	PART
aijes-3998	154	4	transfer	transfer	VERB
aijes-3998	154	5	pricing	pricing	NOUN
aijes-3998	154	6	methods	method	NOUN
aijes-3998	154	7	,	,	PUNCT
aijes-3998	154	8	there	there	PRON
aijes-3998	154	9	are	be	VERB
aijes-3998	154	10	few	few	ADJ
aijes-3998	154	11	a	a	DET
aijes-3998	154	12	methods	method	NOUN
aijes-3998	154	13	which	which	PRON
aijes-3998	154	14	apply	apply	VERB
aijes-3998	154	15	between	between	ADP
aijes-3998	154	16	countries	country	NOUN
aijes-3998	154	17	,	,	PUNCT
aijes-3998	154	18	mainly	mainly	ADV
aijes-3998	154	19	those	those	PRON
aijes-3998	154	20	presented	present	VERB
aijes-3998	154	21	by	by	ADP
aijes-3998	154	22	the	the	DET
aijes-3998	154	23	oecd	oecd	PROPN
aijes-3998	154	24	.	.	PUNCT
aijes-3998	155	1	there	there	PRON
aijes-3998	155	2	are	be	VERB
aijes-3998	155	3	differences	difference	NOUN
aijes-3998	155	4	only	only	ADV
aijes-3998	155	5	on	on	ADP
aijes-3998	155	6	the	the	DET
aijes-3998	155	7	priority	priority	NOUN
aijes-3998	155	8	of	of	ADP
aijes-3998	155	9	using	use	VERB
aijes-3998	155	10	methods	method	NOUN
aijes-3998	155	11	,	,	PUNCT
aijes-3998	155	12	most	most	ADJ
aijes-3998	155	13	countries	country	NOUN
aijes-3998	155	14	preferring	prefer	VERB
aijes-3998	155	15	traditional	traditional	ADJ
aijes-3998	155	16	methods	method	NOUN
aijes-3998	155	17	.	.	PUNCT
aijes-3998	156	1	a	a	DET
aijes-3998	156	2	major	major	ADJ
aijes-3998	156	3	goal	goal	NOUN
aijes-3998	156	4	of	of	ADP
aijes-3998	156	5	many	many	ADJ
aijes-3998	156	6	governments	government	NOUN
aijes-3998	156	7	is	be	AUX
aijes-3998	156	8	to	to	PART
aijes-3998	156	9	obtain	obtain	VERB
aijes-3998	156	10	budget	budget	NOUN
aijes-3998	156	11	revenue	revenue	NOUN
aijes-3998	156	12	for	for	ADP
aijes-3998	156	13	budget	budget	NOUN
aijes-3998	156	14	consolidation	consolidation	NOUN
aijes-3998	156	15	,	,	PUNCT
aijes-3998	156	16	so	so	SCONJ
aijes-3998	156	17	tax	tax	NOUN
aijes-3998	156	18	authorities	authority	NOUN
aijes-3998	156	19	are	be	AUX
aijes-3998	156	20	interested	interested	ADJ
aijes-3998	156	21	in	in	ADP
aijes-3998	156	22	identifying	identify	VERB
aijes-3998	156	23	and	and	CCONJ
aijes-3998	156	24	collecting	collect	VERB
aijes-3998	156	25	taxes	taxis	NOUN
aijes-3998	156	26	and	and	CCONJ
aijes-3998	156	27	duties	duty	NOUN
aijes-3998	156	28	which	which	PRON
aijes-3998	156	29	apply	apply	VERB
aijes-3998	156	30	to	to	ADP
aijes-3998	156	31	corporate	corporate	ADJ
aijes-3998	156	32	income	income	NOUN
aijes-3998	156	33	made	make	VERB
aijes-3998	156	34	within	within	ADP
aijes-3998	156	35	the	the	DET
aijes-3998	156	36	country	country	NOUN
aijes-3998	156	37	.	.	PUNCT
aijes-3998	157	1	tax	tax	NOUN
aijes-3998	157	2	control	control	NOUN
aijes-3998	157	3	measures	measure	NOUN
aijes-3998	157	4	that	that	PRON
aijes-3998	157	5	a	a	DET
aijes-3998	157	6	country	country	NOUN
aijes-3998	157	7	's	's	PART
aijes-3998	157	8	authorities	authority	NOUN
aijes-3998	157	9	and	and	CCONJ
aijes-3998	157	10	bodies	body	NOUN
aijes-3998	157	11	can	can	AUX
aijes-3998	157	12	take	take	VERB
aijes-3998	157	13	to	to	PART
aijes-3998	157	14	prevent	prevent	VERB
aijes-3998	157	15	the	the	DET
aijes-3998	157	16	transfer	transfer	NOUN
aijes-3998	157	17	of	of	ADP
aijes-3998	157	18	profits	profit	NOUN
aijes-3998	157	19	from	from	ADP
aijes-3998	157	20	multinational	multinational	ADJ
aijes-3998	157	21	companies	company	NOUN
aijes-3998	157	22	will	will	AUX
aijes-3998	157	23	not	not	PART
aijes-3998	157	24	completely	completely	ADV
aijes-3998	157	25	eliminate	eliminate	VERB
aijes-3998	157	26	this	this	DET
aijes-3998	157	27	phenomenon	phenomenon	NOUN
aijes-3998	157	28	.	.	PUNCT
aijes-3998	158	1	a	a	DET
aijes-3998	158	2	new	new	ADJ
aijes-3998	158	3	win	win	NOUN
aijes-3998	158	4	-	-	PUNCT
aijes-3998	158	5	win	win	NOUN
aijes-3998	158	6	approach	approach	NOUN
aijes-3998	158	7	in	in	ADP
aijes-3998	158	8	the	the	DET
aijes-3998	158	9	relation	relation	NOUN
aijes-3998	158	10	with	with	ADP
aijes-3998	158	11	foreign	foreign	ADJ
aijes-3998	158	12	investors	investor	NOUN
aijes-3998	158	13	is	be	AUX
aijes-3998	158	14	needed	need	VERB
aijes-3998	158	15	to	to	PART
aijes-3998	158	16	prevent	prevent	VERB
aijes-3998	158	17	major	major	ADJ
aijes-3998	158	18	macroeconomic	macroeconomic	ADJ
aijes-3998	158	19	imbalances	imbalance	NOUN
aijes-3998	158	20	leading	lead	VERB
aijes-3998	158	21	to	to	ADP
aijes-3998	158	22	economic	economic	ADJ
aijes-3998	158	23	crises	crisis	NOUN
aijes-3998	158	24	at	at	ADP
aijes-3998	158	25	the	the	DET
aijes-3998	158	26	scale	scale	NOUN
aijes-3998	158	27	of	of	ADP
aijes-3998	158	28	national	national	ADJ
aijes-3998	158	29	economy	economy	NOUN
aijes-3998	158	30	.	.	PUNCT
aijes-3998	159	1	references	reference	NOUN
aijes-3998	159	2	[	[	X
aijes-3998	159	3	1	1	NUM
aijes-3998	159	4	]	]	X
aijes-3998	159	5	oecd	oecd	PROPN
aijes-3998	159	6	(	(	PUNCT
aijes-3998	159	7	2010	2010	NUM
aijes-3998	159	8	)	)	PUNCT
aijes-3998	159	9	,	,	PUNCT
aijes-3998	159	10	“	"	PUNCT
aijes-3998	159	11	transfer	transfer	NOUN
aijes-3998	159	12	pricing	pricing	NOUN
aijes-3998	159	13	guidelines	guideline	NOUN
aijes-3998	159	14	for	for	ADP
aijes-3998	159	15	multinational	multinational	ADJ
aijes-3998	159	16	enterprises	enterprise	NOUN
aijes-3998	159	17	and	and	CCONJ
aijes-3998	159	18	tax	tax	NOUN
aijes-3998	159	19	administrations	administration	NOUN
aijes-3998	159	20	”	"	PUNCT
aijes-3998	159	21	,	,	PUNCT
aijes-3998	159	22	oecd	oecd	PROPN
aijes-3998	159	23	publishing	publishing	NOUN
aijes-3998	159	24	,	,	PUNCT
aijes-3998	159	25	cap.ii	cap.ii	PROPN
aijes-3998	159	26	8	8	NUM
aijes-3998	160	1	[	[	X
aijes-3998	160	2	2	2	NUM
aijes-3998	160	3	]	]	PUNCT
aijes-3998	160	4	palan	palan	NOUN
aijes-3998	160	5	r	r	NOUN
aijes-3998	160	6	,	,	PUNCT
aijes-3998	160	7	murphy	murphy	PROPN
aijes-3998	160	8	r	r	NOUN
aijes-3998	160	9	,	,	PUNCT
aijes-3998	160	10	chavagneux	chavagneux	PROPN
aijes-3998	160	11	c	c	PROPN
aijes-3998	160	12	(	(	PUNCT
aijes-3998	160	13	2010	2010	NUM
aijes-3998	160	14	)	)	PUNCT
aijes-3998	160	15	„	„	PUNCT
aijes-3998	160	16	tax	tax	NOUN
aijes-3998	160	17	havens	haven	NOUN
aijes-3998	160	18	:	:	PUNCT
aijes-3998	160	19	how	how	SCONJ
aijes-3998	160	20	globalization	globalization	NOUN
aijes-3998	160	21	really	really	ADV
aijes-3998	160	22	works	work	VERB
aijes-3998	160	23	”	"	PUNCT
aijes-3998	160	24	,	,	PUNCT
aijes-3998	160	25	cornell	cornell	PROPN
aijes-3998	160	26	university	university	PROPN
aijes-3998	160	27	press	press	NOUN
aijes-3998	160	28	,	,	PUNCT
aijes-3998	160	29	p.	p.	NOUN
aijes-3998	160	30	68	68	NUM
aijes-3998	160	31	-	-	SYM
aijes-3998	160	32	69	69	NUM
aijes-3998	160	33	[	[	X
aijes-3998	160	34	3	3	NUM
aijes-3998	160	35	]	]	X
aijes-3998	160	36	convention	convention	NOUN
aijes-3998	160	37	on	on	ADP
aijes-3998	160	38	the	the	DET
aijes-3998	160	39	elimination	elimination	NOUN
aijes-3998	160	40	of	of	ADP
aijes-3998	160	41	double	double	ADJ
aijes-3998	160	42	taxation	taxation	NOUN
aijes-3998	160	43	in	in	ADP
aijes-3998	160	44	connection	connection	NOUN
aijes-3998	160	45	with	with	ADP
aijes-3998	160	46	the	the	DET
aijes-3998	160	47	adjustment	adjustment	NOUN
aijes-3998	160	48	of	of	ADP
aijes-3998	160	49	profits	profit	NOUN
aijes-3998	160	50	of	of	ADP
aijes-3998	160	51	associated	associated	ADJ
aijes-3998	160	52	enterprises	enterprise	NOUN
aijes-3998	160	53	,	,	PUNCT
aijes-3998	160	54	90/436	90/436	NUM
aijes-3998	160	55	/	/	SYM
aijes-3998	160	56	eec	eec	PROPN
aijes-3998	160	57	,	,	PUNCT
aijes-3998	160	58	oj	oj	NOUN
aijes-3998	160	59	,	,	PUNCT
aijes-3998	160	60	l	l	NOUN
aijes-3998	160	61	225	225	NUM
aijes-3998	160	62	,	,	PUNCT
aijes-3998	160	63	p.	p.	NOUN
aijes-3998	160	64	10	10	NUM
aijes-3998	160	65	-	-	SYM
aijes-3998	160	66	24	24	NUM
aijes-3998	161	1	[	[	X
aijes-3998	161	2	4	4	NUM
aijes-3998	161	3	]	]	PUNCT
aijes-3998	161	4	lohse	lohse	PROPN
aijes-3998	161	5	t	t	PROPN
aijes-3998	161	6	,	,	PUNCT
aijes-3998	161	7	riedel	riedel	PROPN
aijes-3998	161	8	n	n	CCONJ
aijes-3998	161	9	,	,	PUNCT
aijes-3998	161	10	spengel	spengel	NOUN
aijes-3998	161	11	c	c	PROPN
aijes-3998	161	12	(	(	PUNCT
aijes-3998	161	13	2012	2012	NUM
aijes-3998	161	14	)	)	PUNCT
aijes-3998	161	15	,	,	PUNCT
aijes-3998	161	16	“	"	PUNCT
aijes-3998	161	17	the	the	DET
aijes-3998	161	18	increasing	increase	VERB
aijes-3998	161	19	importance	importance	NOUN
aijes-3998	161	20	of	of	ADP
aijes-3998	161	21	transfer	transfer	NOUN
aijes-3998	161	22	pricing	pricing	NOUN
aijes-3998	161	23	regulations	regulation	NOUN
aijes-3998	161	24	–	–	PUNCT
aijes-3998	161	25	a	a	DET
aijes-3998	161	26	worldwide	worldwide	ADJ
aijes-3998	161	27	overview	overview	NOUN
aijes-3998	161	28	”	"	PUNCT
aijes-3998	161	29	,	,	PUNCT
aijes-3998	161	30	oxford	oxford	PROPN
aijes-3998	161	31	university	university	PROPN
aijes-3998	161	32	centre	centre	NOUN
aijes-3998	161	33	for	for	ADP
aijes-3998	161	34	business	business	NOUN
aijes-3998	161	35	taxation	taxation	NOUN
aijes-3998	161	36	,	,	PUNCT
aijes-3998	161	37	working	working	NOUN
aijes-3998	161	38	papers	paper	NOUN
aijes-3998	161	39	,	,	PUNCT
aijes-3998	161	40	no	no	INTJ
aijes-3998	161	41	.	.	PUNCT
aijes-3998	161	42	1227	1227	NUM
aijes-3998	162	1	[	[	X
aijes-3998	162	2	5	5	X
aijes-3998	162	3	]	]	X
aijes-3998	162	4	international	international	ADJ
aijes-3998	162	5	transfer	transfer	NOUN
aijes-3998	162	6	pricing	price	VERB
aijes-3998	162	7	2013/14	2013/14	NUM
aijes-3998	162	8	(	(	PUNCT
aijes-3998	162	9	2013	2013	NUM
aijes-3998	162	10	)	)	PUNCT
aijes-3998	162	11	,	,	PUNCT
aijes-3998	162	12	http://www.pwc.com/internationaltp	http://www.pwc.com/internationaltp	X
aijes-3998	163	1	[	[	X
aijes-3998	163	2	6	6	NUM
aijes-3998	163	3	]	]	PUNCT
aijes-3998	163	4	world	world	NOUN
aijes-3998	163	5	customs	customs	PROPN
aijes-3998	163	6	organization	organization	NOUN
aijes-3998	163	7	(	(	PUNCT
aijes-3998	163	8	2015	2015	NUM
aijes-3998	163	9	)	)	PUNCT
aijes-3998	163	10	„	„	PUNCT
aijes-3998	163	11	wco	wco	X
aijes-3998	163	12	guide	guide	VERB
aijes-3998	163	13	to	to	ADP
aijes-3998	163	14	customs	custom	NOUN
aijes-3998	163	15	valuation	valuation	NOUN
aijes-3998	163	16	and	and	CCONJ
aijes-3998	163	17	transfer	transfer	NOUN
aijes-3998	163	18	pricing	pricing	NOUN
aijes-3998	163	19	”	"	PUNCT
aijes-3998	163	20	,	,	PUNCT
aijes-3998	163	21	version	version	NOUN
aijes-3998	163	22	1.0	1.0	NUM
aijes-3998	163	23	–	–	PUNCT
aijes-3998	163	24	june	june	PROPN
aijes-3998	163	25	2015	2015	NUM
aijes-3998	163	26	,	,	PUNCT
aijes-3998	163	27	p.15	p.15	PROPN
aijes-3998	163	28	-	-	PUNCT
aijes-3998	163	29	22	22	NUM
aijes-3998	164	1	[	[	X
aijes-3998	164	2	7	7	X
aijes-3998	164	3	]	]	X
aijes-3998	164	4	parlamentul	parlamentul	X
aijes-3998	164	5	româniei	româniei	PROPN
aijes-3998	164	6	(	(	PUNCT
aijes-3998	164	7	2015	2015	NUM
aijes-3998	164	8	)	)	PUNCT
aijes-3998	164	9	,	,	PUNCT
aijes-3998	164	10	„	„	PUNCT
aijes-3998	164	11	lege	lege	NOUN
aijes-3998	164	12	nr	nr	PROPN
aijes-3998	164	13	.	.	PROPN
aijes-3998	164	14	227	227	NUM
aijes-3998	164	15	privind	privind	PROPN
aijes-3998	164	16	codul	codul	PROPN
aijes-3998	164	17	fiscal	fiscal	PROPN
aijes-3998	164	18	”	"	PUNCT
aijes-3998	164	19	,	,	PUNCT
aijes-3998	164	20	monitorul	monitorul	PROPN
aijes-3998	164	21	oficial	oficial	PROPN
aijes-3998	164	22	nr	nr	PROPN
aijes-3998	164	23	.	.	PROPN
aijes-3998	164	24	688/10.09.2015	688/10.09.2015	NUM
aijes-3998	164	25	,	,	PUNCT
aijes-3998	164	26	cap	cap	NOUN
aijes-3998	164	27	.	.	PUNCT
aijes-3998	165	1	iii	iii	PROPN
aijes-3998	165	2	,	,	PUNCT
aijes-3998	165	3	art.7	art.7	PROPN
aijes-3998	166	1	[	[	X
aijes-3998	166	2	8	8	NUM
aijes-3998	166	3	]	]	X
aijes-3998	166	4	schlegelmilch	schlegelmilch	PROPN
aijes-3998	166	5	,	,	PUNCT
aijes-3998	166	6	b	b	PROPN
aijes-3998	166	7	(	(	PUNCT
aijes-3998	166	8	2016	2016	NUM
aijes-3998	166	9	)	)	PUNCT
aijes-3998	166	10	,	,	PUNCT
aijes-3998	166	11	„	„	PUNCT
aijes-3998	166	12	global	global	ADJ
aijes-3998	166	13	marketing	marketing	NOUN
aijes-3998	166	14	strategy	strategy	NOUN
aijes-3998	166	15	:	:	PUNCT
aijes-3998	166	16	an	an	DET
aijes-3998	166	17	executive	executive	ADJ
aijes-3998	166	18	digest	digest	NOUN
aijes-3998	166	19	”	"	PUNCT
aijes-3998	166	20	,	,	PUNCT
aijes-3998	166	21	springer	springer	NOUN
aijes-3998	166	22	international	international	PROPN
aijes-3998	166	23	publishing	publishing	PROPN
aijes-3998	166	24	switzerland	switzerland	PROPN
aijes-3998	166	25	,	,	PUNCT
aijes-3998	166	26	p.	p.	NOUN
aijes-3998	166	27	124	124	NUM
aijes-3998	167	1	[	[	X
aijes-3998	167	2	9	9	NUM
aijes-3998	167	3	]	]	X
aijes-3998	167	4	cooper	cooper	PROPN
aijes-3998	167	5	j	j	PROPN
aijes-3998	167	6	,	,	PUNCT
aijes-3998	167	7	fox	fox	PROPN
aijes-3998	167	8	r	r	PROPN
aijes-3998	167	9	,	,	PUNCT
aijes-3998	167	10	loeprick	loeprick	VERB
aijes-3998	167	11	j	j	PROPN
aijes-3998	167	12	,	,	PUNCT
aijes-3998	167	13	mohindra	mohindra	PROPN
aijes-3998	167	14	k	k	PROPN
aijes-3998	167	15	(	(	PUNCT
aijes-3998	167	16	2016	2016	NUM
aijes-3998	167	17	)	)	PUNCT
aijes-3998	167	18	,	,	PUNCT
aijes-3998	167	19	„	„	PUNCT
aijes-3998	167	20	transfer	transfer	NOUN
aijes-3998	167	21	pricing	pricing	NOUN
aijes-3998	167	22	and	and	CCONJ
aijes-3998	167	23	developing	develop	VERB
aijes-3998	167	24	economies	economy	NOUN
aijes-3998	167	25	:	:	PUNCT
aijes-3998	167	26	a	a	DET
aijes-3998	167	27	handbook	handbook	NOUN
aijes-3998	167	28	for	for	ADP
aijes-3998	167	29	policy	policy	NOUN
aijes-3998	167	30	makers	maker	NOUN
aijes-3998	167	31	and	and	CCONJ
aijes-3998	167	32	practitioners	practitioner	NOUN
aijes-3998	167	33	”	"	PUNCT
aijes-3998	167	34	,	,	PUNCT
aijes-3998	167	35	the	the	DET
aijes-3998	167	36	world	world	PROPN
aijes-3998	167	37	bank	bank	PROPN
aijes-3998	167	38	,	,	PUNCT
aijes-3998	167	39	p.	p.	NOUN
aijes-3998	167	40	105	105	NUM
aijes-3998	167	41	-	-	SYM
aijes-3998	167	42	107	107	NUM
aijes-3998	167	43	[	[	X
aijes-3998	167	44	10	10	NUM
aijes-3998	167	45	]	]	X
aijes-3998	167	46	oecd	oecd	PROPN
aijes-3998	167	47	(	(	PUNCT
aijes-3998	167	48	2017	2017	NUM
aijes-3998	167	49	)	)	PUNCT
aijes-3998	167	50	,	,	PUNCT
aijes-3998	167	51	“	"	PUNCT
aijes-3998	167	52	transfer	transfer	NOUN
aijes-3998	167	53	pricing	pricing	NOUN
aijes-3998	167	54	guidelines	guideline	NOUN
aijes-3998	167	55	for	for	ADP
aijes-3998	167	56	multinational	multinational	ADJ
aijes-3998	167	57	enterprises	enterprise	NOUN
aijes-3998	167	58	and	and	CCONJ
aijes-3998	167	59	tax	tax	NOUN
aijes-3998	167	60	administrations	administration	NOUN
aijes-3998	167	61	2017	2017	NUM
aijes-3998	167	62	”	"	PUNCT
aijes-3998	167	63	,	,	PUNCT
aijes-3998	167	64	oecd	oecd	PROPN
aijes-3998	167	65	publishing	publishing	NOUN
aijes-3998	167	66	,	,	PUNCT
aijes-3998	167	67	cap	cap	NOUN
aijes-3998	167	68	.	.	PUNCT
aijes-3998	168	1	ii	ii	PROPN
aijes-3998	168	2	și	și	PROPN
aijes-3998	168	3	iii	iii	PROPN
aijes-3998	169	1	[	[	X
aijes-3998	169	2	11	11	NUM
aijes-3998	169	3	]	]	X
aijes-3998	169	4	national	national	ADJ
aijes-3998	169	5	tax	tax	PROPN
aijes-3998	169	6	agency	agency	PROPN
aijes-3998	169	7	japan	japan	PROPN
aijes-3998	169	8	(	(	PUNCT
aijes-3998	169	9	2017	2017	NUM
aijes-3998	169	10	)	)	PUNCT
aijes-3998	169	11	„	„	PUNCT
aijes-3998	169	12	reference	reference	NOUN
aijes-3998	169	13	case	case	NOUN
aijes-3998	169	14	studies	study	NOUN
aijes-3998	169	15	on	on	ADP
aijes-3998	169	16	application	application	NOUN
aijes-3998	169	17	of	of	ADP
aijes-3998	169	18	transfer	transfer	NOUN
aijes-3998	169	19	pricing	pricing	NOUN
aijes-3998	169	20	taxation	taxation	NOUN
aijes-3998	169	21	”	"	PUNCT
aijes-3998	169	22	,	,	PUNCT
aijes-3998	169	23	https://www.nta.go.jp/foreign_language/08.pdf	https://www.nta.go.jp/foreign_language/08.pdf	ADJ
aijes-3998	169	24	http://www.pwc.com/internationaltp	http://www.pwc.com/internationaltp	X
aijes-3998	169	25	https://www.nta.go.jp/foreign_language/08.pdf	https://www.nta.go.jp/foreign_language/08.pdf	NOUN