id	sid	tid	token	lemma	pos
cet-14377	1	1	doi	doi	NOUN
cet-14377	1	2	:	:	PUNCT
cet-14377	1	3	10.3303	10.3303	NUM
cet-14377	1	4	/	/	SYM
cet-14377	1	5	cet23107088	cet23107088	PROPN
cet-14377	1	6	paper	paper	NOUN
cet-14377	1	7	received	receive	VERB
cet-14377	1	8	:	:	PUNCT
cet-14377	1	9	12	12	NUM
cet-14377	1	10	march	march	NOUN
cet-14377	1	11	2023	2023	NUM
cet-14377	1	12	;	;	PUNCT
cet-14377	1	13	revised	revise	VERB
cet-14377	1	14	:	:	PUNCT
cet-14377	1	15	29	29	NUM
cet-14377	1	16	june	june	PROPN
cet-14377	1	17	2023	2023	NUM
cet-14377	1	18	;	;	PUNCT
cet-14377	1	19	accepted	accept	VERB
cet-14377	1	20	:	:	PUNCT
cet-14377	1	21	26	26	NUM
cet-14377	1	22	october	october	NOUN
cet-14377	1	23	2023	2023	NUM
cet-14377	1	24	please	please	INTJ
cet-14377	1	25	cite	cite	VERB
cet-14377	1	26	this	this	DET
cet-14377	1	27	article	article	NOUN
cet-14377	1	28	as	as	ADP
cet-14377	1	29	:	:	PUNCT
cet-14377	1	30	hulkó	hulkó	PROPN
cet-14377	1	31	g.	g.	PROPN
cet-14377	1	32	,	,	PUNCT
cet-14377	1	33	kálmán	kálmán	PROPN
cet-14377	1	34	j.	j.	PROPN
cet-14377	1	35	,	,	PUNCT
cet-14377	1	36	lapsánszky	lapsánszky	PROPN
cet-14377	1	37	a.	a.	NOUN
cet-14377	1	38	,	,	PUNCT
cet-14377	1	39	2023	2023	NUM
cet-14377	1	40	,	,	PUNCT
cet-14377	1	41	sustainability	sustainability	NOUN
cet-14377	1	42	in	in	ADP
cet-14377	1	43	public	public	ADJ
cet-14377	1	44	finances	finance	NOUN
cet-14377	1	45	concerning	concern	VERB
cet-14377	1	46	transfer	transfer	NOUN
cet-14377	1	47	pricing	pricing	NOUN
cet-14377	1	48	in	in	ADP
cet-14377	1	49	the	the	DET
cet-14377	1	50	eu	eu	PROPN
cet-14377	1	51	,	,	PUNCT
cet-14377	1	52	chemical	chemical	ADJ
cet-14377	1	53	engineering	engineering	NOUN
cet-14377	1	54	transactions	transaction	NOUN
cet-14377	1	55	,	,	PUNCT
cet-14377	1	56	107	107	NUM
cet-14377	1	57	,	,	PUNCT
cet-14377	1	58	523	523	NUM
cet-14377	1	59	-	-	SYM
cet-14377	1	60	528	528	NUM
cet-14377	1	61	doi:10.3303	doi:10.3303	NOUN
cet-14377	1	62	/	/	SYM
cet-14377	1	63	cet23107088	cet23107088	NOUN
cet-14377	1	64	chemical	chemical	PROPN
cet-14377	1	65	engineering	engineering	NOUN
cet-14377	1	66	transactions	transaction	NOUN
cet-14377	1	67	vol	vol	NOUN
cet-14377	1	68	.	.	PUNCT
cet-14377	2	1	107	107	NUM
cet-14377	2	2	,	,	PUNCT
cet-14377	2	3	2023	2023	NUM
cet-14377	2	4	a	a	DET
cet-14377	2	5	publication	publication	NOUN
cet-14377	2	6	of	of	ADP
cet-14377	2	7	the	the	DET
cet-14377	2	8	italian	italian	ADJ
cet-14377	2	9	association	association	NOUN
cet-14377	2	10	of	of	ADP
cet-14377	2	11	chemical	chemical	PROPN
cet-14377	2	12	engineering	engineering	NOUN
cet-14377	2	13	online	online	ADV
cet-14377	2	14	at	at	ADP
cet-14377	2	15	www.cetjournal.it	www.cetjournal.it	PROPN
cet-14377	2	16	guest	guest	NOUN
cet-14377	2	17	editors	editor	NOUN
cet-14377	2	18	:	:	PUNCT
cet-14377	2	19	petar	petar	PROPN
cet-14377	2	20	s.	s.	PROPN
cet-14377	2	21	varbanov	varbanov	PROPN
cet-14377	2	22	,	,	PUNCT
cet-14377	2	23	bohong	bohong	PROPN
cet-14377	2	24	wang	wang	PROPN
cet-14377	2	25	,	,	PUNCT
cet-14377	2	26	petro	petro	NOUN
cet-14377	2	27	kapustenko	kapustenko	NOUN
cet-14377	2	28	copyright	copyright	NOUN
cet-14377	2	29	©	©	PROPN
cet-14377	2	30	2023	2023	NUM
cet-14377	2	31	,	,	PUNCT
cet-14377	2	32	aidic	aidic	ADJ
cet-14377	2	33	servizi	servizi	PROPN
cet-14377	2	34	s.r.l	s.r.l	NOUN
cet-14377	2	35	.	.	PUNCT
cet-14377	3	1	isbn	isbn	PROPN
cet-14377	3	2	979	979	NUM
cet-14377	3	3	-	-	SYM
cet-14377	3	4	12	12	NUM
cet-14377	3	5	-	-	PUNCT
cet-14377	3	6	81206	81206	NUM
cet-14377	3	7	-	-	PUNCT
cet-14377	3	8	07	07	NUM
cet-14377	3	9	-	-	PUNCT
cet-14377	3	10	6	6	NUM
cet-14377	3	11	;	;	PUNCT
cet-14377	3	12	issn	issn	PROPN
cet-14377	3	13	2283	2283	NUM
cet-14377	3	14	-	-	SYM
cet-14377	3	15	9216	9216	NUM
cet-14377	3	16	sustainability	sustainability	NOUN
cet-14377	3	17	in	in	ADP
cet-14377	3	18	public	public	ADJ
cet-14377	3	19	finances	finance	NOUN
cet-14377	3	20	concerning	concern	VERB
cet-14377	3	21	transfer	transfer	NOUN
cet-14377	3	22	pricing	pricing	NOUN
cet-14377	3	23	in	in	ADP
cet-14377	3	24	the	the	DET
cet-14377	3	25	eu	eu	PROPN
cet-14377	3	26	gábor	gábor	PROPN
cet-14377	3	27	hulkó	hulkó	PROPN
cet-14377	3	28	*	*	NUM
cet-14377	3	29	,	,	PUNCT
cet-14377	3	30	jános	jános	PROPN
cet-14377	3	31	kálmán	kálmán	PROPN
cet-14377	3	32	,	,	PUNCT
cet-14377	3	33	andrás	andrás	PROPN
cet-14377	3	34	lapsánszky	lapsánszky	PROPN
cet-14377	3	35	széchenyi	széchenyi	PROPN
cet-14377	3	36	istván	istván	PROPN
cet-14377	3	37	university	university	PROPN
cet-14377	3	38	,	,	PUNCT
cet-14377	3	39	egyetem	egyetem	NOUN
cet-14377	3	40	tér	tér	PROPN
cet-14377	3	41	1	1	NUM
cet-14377	3	42	.	.	NUM
cet-14377	3	43	,	,	PUNCT
cet-14377	3	44	9026	9026	NUM
cet-14377	3	45	győr	győr	PROPN
cet-14377	3	46	,	,	PUNCT
cet-14377	3	47	hungary	hungary	PROPN
cet-14377	3	48	hulko.gabor@ga.sze.hu	hulko.gabor@ga.sze.hu	PROPN
cet-14377	3	49	ensuring	ensure	VERB
cet-14377	3	50	the	the	DET
cet-14377	3	51	sustainability	sustainability	NOUN
cet-14377	3	52	of	of	ADP
cet-14377	3	53	public	public	ADJ
cet-14377	3	54	finances	finance	NOUN
cet-14377	3	55	is	be	AUX
cet-14377	3	56	a	a	DET
cet-14377	3	57	crucial	crucial	ADJ
cet-14377	3	58	concern	concern	NOUN
cet-14377	3	59	for	for	ADP
cet-14377	3	60	the	the	DET
cet-14377	3	61	european	european	PROPN
cet-14377	3	62	union	union	PROPN
cet-14377	3	63	,	,	PUNCT
cet-14377	3	64	particularly	particularly	ADV
cet-14377	3	65	in	in	ADP
cet-14377	3	66	the	the	DET
cet-14377	3	67	context	context	NOUN
cet-14377	3	68	of	of	ADP
cet-14377	3	69	transfer	transfer	NOUN
cet-14377	3	70	pricing	pricing	NOUN
cet-14377	3	71	,	,	PUNCT
cet-14377	3	72	which	which	PRON
cet-14377	3	73	is	be	AUX
cet-14377	3	74	focused	focus	VERB
cet-14377	3	75	on	on	ADP
cet-14377	3	76	tax	tax	NOUN
cet-14377	3	77	base	base	NOUN
cet-14377	3	78	erosion	erosion	NOUN
cet-14377	3	79	and	and	CCONJ
cet-14377	3	80	profit	profit	NOUN
cet-14377	3	81	shifting	shifting	NOUN
cet-14377	3	82	.	.	PUNCT
cet-14377	4	1	transfer	transfer	NOUN
cet-14377	4	2	pricing	pricing	NOUN
cet-14377	4	3	,	,	PUNCT
cet-14377	4	4	involving	involve	VERB
cet-14377	4	5	the	the	DET
cet-14377	4	6	internal	internal	ADJ
cet-14377	4	7	transfer	transfer	NOUN
cet-14377	4	8	of	of	ADP
cet-14377	4	9	goods	good	NOUN
cet-14377	4	10	,	,	PUNCT
cet-14377	4	11	services	service	NOUN
cet-14377	4	12	,	,	PUNCT
cet-14377	4	13	or	or	CCONJ
cet-14377	4	14	intellectual	intellectual	ADJ
cet-14377	4	15	property	property	NOUN
cet-14377	4	16	between	between	ADP
cet-14377	4	17	related	related	ADJ
cet-14377	4	18	entities	entity	NOUN
cet-14377	4	19	,	,	PUNCT
cet-14377	4	20	can	can	AUX
cet-14377	4	21	significantly	significantly	ADV
cet-14377	4	22	impact	impact	VERB
cet-14377	4	23	member	member	NOUN
cet-14377	4	24	states	state	NOUN
cet-14377	4	25	'	'	PART
cet-14377	4	26	tax	tax	NOUN
cet-14377	4	27	revenues	revenue	NOUN
cet-14377	4	28	and	and	CCONJ
cet-14377	4	29	overall	overall	ADJ
cet-14377	4	30	economic	economic	ADJ
cet-14377	4	31	stability	stability	NOUN
cet-14377	4	32	.	.	PUNCT
cet-14377	5	1	base	base	NOUN
cet-14377	5	2	erosion	erosion	NOUN
cet-14377	5	3	and	and	CCONJ
cet-14377	5	4	profit	profit	NOUN
cet-14377	5	5	shifting	shift	VERB
cet-14377	5	6	is	be	AUX
cet-14377	5	7	a	a	DET
cet-14377	5	8	term	term	NOUN
cet-14377	5	9	used	use	VERB
cet-14377	5	10	to	to	PART
cet-14377	5	11	describe	describe	VERB
cet-14377	5	12	tax	tax	NOUN
cet-14377	5	13	planning	planning	NOUN
cet-14377	5	14	strategies	strategy	NOUN
cet-14377	5	15	that	that	PRON
cet-14377	5	16	multinational	multinational	ADJ
cet-14377	5	17	companies	company	NOUN
cet-14377	5	18	use	use	VERB
cet-14377	5	19	to	to	PART
cet-14377	5	20	exploit	exploit	VERB
cet-14377	5	21	gaps	gap	NOUN
cet-14377	5	22	and	and	CCONJ
cet-14377	5	23	mismatches	mismatch	NOUN
cet-14377	5	24	in	in	ADP
cet-14377	5	25	tax	tax	NOUN
cet-14377	5	26	rules	rule	NOUN
cet-14377	5	27	to	to	PART
cet-14377	5	28	artificially	artificially	ADV
cet-14377	5	29	shift	shift	VERB
cet-14377	5	30	profits	profit	NOUN
cet-14377	5	31	to	to	ADP
cet-14377	5	32	low	low	ADJ
cet-14377	5	33	or	or	CCONJ
cet-14377	5	34	no	no	DET
cet-14377	5	35	-	-	PUNCT
cet-14377	5	36	tax	tax	NOUN
cet-14377	5	37	jurisdictions	jurisdiction	NOUN
cet-14377	5	38	,	,	PUNCT
cet-14377	5	39	thereby	thereby	ADV
cet-14377	5	40	reducing	reduce	VERB
cet-14377	5	41	their	their	PRON
cet-14377	5	42	overall	overall	ADJ
cet-14377	5	43	tax	tax	NOUN
cet-14377	5	44	liability	liability	NOUN
cet-14377	5	45	.	.	PUNCT
cet-14377	6	1	the	the	DET
cet-14377	6	2	scope	scope	NOUN
cet-14377	6	3	of	of	ADP
cet-14377	6	4	this	this	DET
cet-14377	6	5	study	study	NOUN
cet-14377	6	6	examines	examine	VERB
cet-14377	6	7	these	these	DET
cet-14377	6	8	two	two	NUM
cet-14377	6	9	topics	topic	NOUN
cet-14377	6	10	,	,	PUNCT
cet-14377	6	11	mainly	mainly	ADV
cet-14377	6	12	by	by	ADP
cet-14377	6	13	using	use	VERB
cet-14377	6	14	jurisprudential	jurisprudential	ADJ
cet-14377	6	15	methods	method	NOUN
cet-14377	6	16	and	and	CCONJ
cet-14377	6	17	analysis	analysis	NOUN
cet-14377	6	18	of	of	ADP
cet-14377	6	19	scientific	scientific	ADJ
cet-14377	6	20	sources	source	NOUN
cet-14377	6	21	,	,	PUNCT
cet-14377	6	22	as	as	ADV
cet-14377	6	23	well	well	ADV
cet-14377	6	24	as	as	ADP
cet-14377	6	25	to	to	PART
cet-14377	6	26	research	research	VERB
cet-14377	6	27	the	the	DET
cet-14377	6	28	effect	effect	NOUN
cet-14377	6	29	of	of	ADP
cet-14377	6	30	tax	tax	NOUN
cet-14377	6	31	-	-	PUNCT
cet-14377	6	32	based	base	VERB
cet-14377	6	33	erosion	erosion	NOUN
cet-14377	6	34	and	and	CCONJ
cet-14377	6	35	inequality	inequality	NOUN
cet-14377	6	36	among	among	ADP
cet-14377	6	37	state	state	NOUN
cet-14377	6	38	jurisdictions	jurisdiction	NOUN
cet-14377	6	39	.	.	PUNCT
cet-14377	7	1	the	the	DET
cet-14377	7	2	assessment	assessment	NOUN
cet-14377	7	3	and	and	CCONJ
cet-14377	7	4	analysis	analysis	NOUN
cet-14377	7	5	of	of	ADP
cet-14377	7	6	the	the	DET
cet-14377	7	7	problems	problem	NOUN
cet-14377	7	8	in	in	ADP
cet-14377	7	9	these	these	DET
cet-14377	7	10	areas	area	NOUN
cet-14377	7	11	have	have	AUX
cet-14377	7	12	been	be	AUX
cet-14377	7	13	going	go	VERB
cet-14377	7	14	on	on	ADP
cet-14377	7	15	for	for	ADP
cet-14377	7	16	years	year	NOUN
cet-14377	7	17	,	,	PUNCT
cet-14377	7	18	and	and	CCONJ
cet-14377	7	19	in	in	ADP
cet-14377	7	20	essence	essence	NOUN
cet-14377	7	21	,	,	PUNCT
cet-14377	7	22	the	the	DET
cet-14377	7	23	neuralgic	neuralgic	ADJ
cet-14377	7	24	points	point	NOUN
cet-14377	7	25	are	be	AUX
cet-14377	7	26	clear	clear	ADJ
cet-14377	7	27	in	in	ADP
cet-14377	7	28	terms	term	NOUN
cet-14377	7	29	of	of	ADP
cet-14377	7	30	problem	problem	NOUN
cet-14377	7	31	definition	definition	NOUN
cet-14377	7	32	.	.	PUNCT
cet-14377	8	1	nevertheless	nevertheless	ADV
cet-14377	8	2	,	,	PUNCT
cet-14377	8	3	appropriate	appropriate	ADJ
cet-14377	8	4	normative	normative	ADJ
cet-14377	8	5	solutions	solution	NOUN
cet-14377	8	6	have	have	AUX
cet-14377	8	7	either	either	CCONJ
cet-14377	8	8	not	not	PART
cet-14377	8	9	been	be	AUX
cet-14377	8	10	developed	develop	VERB
cet-14377	8	11	to	to	ADP
cet-14377	8	12	a	a	DET
cet-14377	8	13	full	full	ADJ
cet-14377	8	14	extent	extent	NOUN
cet-14377	8	15	or	or	CCONJ
cet-14377	8	16	are	be	AUX
cet-14377	8	17	being	be	AUX
cet-14377	8	18	implemented	implement	VERB
cet-14377	8	19	slowly	slowly	ADV
cet-14377	8	20	.	.	PUNCT
cet-14377	9	1	considering	consider	VERB
cet-14377	9	2	the	the	DET
cet-14377	9	3	lengthy	lengthy	ADJ
cet-14377	9	4	process	process	NOUN
cet-14377	9	5	of	of	ADP
cet-14377	9	6	adopting	adopt	VERB
cet-14377	9	7	normative	normative	ADJ
cet-14377	9	8	rules	rule	NOUN
cet-14377	9	9	,	,	PUNCT
cet-14377	9	10	the	the	DET
cet-14377	9	11	main	main	ADJ
cet-14377	9	12	aim	aim	NOUN
cet-14377	9	13	of	of	ADP
cet-14377	9	14	this	this	DET
cet-14377	9	15	study	study	NOUN
cet-14377	9	16	is	be	AUX
cet-14377	9	17	to	to	PART
cet-14377	9	18	make	make	VERB
cet-14377	9	19	suggestions	suggestion	NOUN
cet-14377	9	20	for	for	ADP
cet-14377	9	21	the	the	DET
cet-14377	9	22	field	field	NOUN
cet-14377	9	23	of	of	ADP
cet-14377	9	24	law	law	NOUN
cet-14377	9	25	enforcement	enforcement	NOUN
cet-14377	9	26	and	and	CCONJ
cet-14377	9	27	organs	organ	NOUN
cet-14377	9	28	of	of	ADP
cet-14377	9	29	public	public	ADJ
cet-14377	9	30	administration	administration	NOUN
cet-14377	9	31	that	that	PRON
cet-14377	9	32	could	could	AUX
cet-14377	9	33	lead	lead	VERB
cet-14377	9	34	to	to	ADP
cet-14377	9	35	changes	change	NOUN
cet-14377	9	36	in	in	ADP
cet-14377	9	37	the	the	DET
cet-14377	9	38	areas	area	NOUN
cet-14377	9	39	of	of	ADP
cet-14377	9	40	transfer	transfer	NOUN
cet-14377	9	41	-	-	PUNCT
cet-14377	9	42	pricing	pricing	NOUN
cet-14377	9	43	,	,	PUNCT
cet-14377	9	44	base	base	NOUN
cet-14377	9	45	erosion	erosion	NOUN
cet-14377	9	46	,	,	PUNCT
cet-14377	9	47	and	and	CCONJ
cet-14377	9	48	profit	profit	NOUN
cet-14377	9	49	shifting	shifting	NOUN
cet-14377	9	50	.	.	PUNCT
cet-14377	10	1	in	in	ADP
cet-14377	10	2	conclusion	conclusion	NOUN
cet-14377	10	3	,	,	PUNCT
cet-14377	10	4	three	three	NUM
cet-14377	10	5	key	key	ADJ
cet-14377	10	6	areas	area	NOUN
cet-14377	10	7	of	of	ADP
cet-14377	10	8	action	action	NOUN
cet-14377	10	9	are	be	AUX
cet-14377	10	10	proposed	propose	VERB
cet-14377	10	11	.	.	PUNCT
cet-14377	11	1	firstly	firstly	ADV
cet-14377	11	2	,	,	PUNCT
cet-14377	11	3	the	the	DET
cet-14377	11	4	promotion	promotion	NOUN
cet-14377	11	5	and	and	CCONJ
cet-14377	11	6	everyday	everyday	ADJ
cet-14377	11	7	implementation	implementation	NOUN
cet-14377	11	8	of	of	ADP
cet-14377	11	9	digital	digital	ADJ
cet-14377	11	10	taxation	taxation	NOUN
cet-14377	11	11	contribute	contribute	VERB
cet-14377	11	12	to	to	ADP
cet-14377	11	13	the	the	DET
cet-14377	11	14	efficient	efficient	ADJ
cet-14377	11	15	exchange	exchange	NOUN
cet-14377	11	16	of	of	ADP
cet-14377	11	17	data	datum	NOUN
cet-14377	11	18	.	.	PUNCT
cet-14377	12	1	secondly	secondly	ADV
cet-14377	12	2	,	,	PUNCT
cet-14377	12	3	much	much	ADV
cet-14377	12	4	closer	close	ADJ
cet-14377	12	5	cooperation	cooperation	NOUN
cet-14377	12	6	between	between	ADP
cet-14377	12	7	tax	tax	NOUN
cet-14377	12	8	authorities	authority	NOUN
cet-14377	12	9	on	on	ADP
cet-14377	12	10	this	this	DET
cet-14377	12	11	basis	basis	NOUN
cet-14377	12	12	can	can	AUX
cet-14377	12	13	be	be	AUX
cet-14377	12	14	strengthened	strengthen	VERB
cet-14377	12	15	at	at	ADP
cet-14377	12	16	the	the	DET
cet-14377	12	17	member	member	NOUN
cet-14377	12	18	state	state	NOUN
cet-14377	12	19	level	level	NOUN
cet-14377	12	20	in	in	ADP
cet-14377	12	21	practical	practical	ADJ
cet-14377	12	22	administration	administration	NOUN
cet-14377	12	23	.	.	PUNCT
cet-14377	13	1	thirdly	thirdly	ADV
cet-14377	13	2	,	,	PUNCT
cet-14377	13	3	the	the	DET
cet-14377	13	4	more	more	ADV
cet-14377	13	5	effective	effective	ADJ
cet-14377	13	6	safeguarding	safeguarding	NOUN
cet-14377	13	7	of	of	ADP
cet-14377	13	8	the	the	DET
cet-14377	13	9	single	single	ADJ
cet-14377	13	10	market	market	NOUN
cet-14377	13	11	by	by	ADP
cet-14377	13	12	national	national	ADJ
cet-14377	13	13	administrations	administration	NOUN
cet-14377	13	14	.	.	PUNCT
cet-14377	14	1	1	1	X
cet-14377	14	2	.	.	X
cet-14377	14	3	introduction	introduction	NOUN
cet-14377	14	4	sustainability	sustainability	NOUN
cet-14377	14	5	in	in	ADP
cet-14377	14	6	society	society	NOUN
cet-14377	14	7	has	have	AUX
cet-14377	14	8	emerged	emerge	VERB
cet-14377	14	9	as	as	ADP
cet-14377	14	10	a	a	DET
cet-14377	14	11	pressing	pressing	ADJ
cet-14377	14	12	and	and	CCONJ
cet-14377	14	13	multifaceted	multifaceted	ADJ
cet-14377	14	14	global	global	ADJ
cet-14377	14	15	concern	concern	NOUN
cet-14377	14	16	,	,	PUNCT
cet-14377	14	17	reflecting	reflect	VERB
cet-14377	14	18	a	a	DET
cet-14377	14	19	growing	grow	VERB
cet-14377	14	20	awareness	awareness	NOUN
cet-14377	14	21	of	of	ADP
cet-14377	14	22	the	the	DET
cet-14377	14	23	need	need	NOUN
cet-14377	14	24	to	to	PART
cet-14377	14	25	balance	balance	VERB
cet-14377	14	26	economic	economic	ADJ
cet-14377	14	27	,	,	PUNCT
cet-14377	14	28	environmental	environmental	ADJ
cet-14377	14	29	,	,	PUNCT
cet-14377	14	30	and	and	CCONJ
cet-14377	14	31	social	social	ADJ
cet-14377	14	32	considerations	consideration	NOUN
cet-14377	14	33	in	in	ADP
cet-14377	14	34	our	our	PRON
cet-14377	14	35	collective	collective	ADJ
cet-14377	14	36	actions	action	NOUN
cet-14377	14	37	.	.	PUNCT
cet-14377	15	1	in	in	ADP
cet-14377	15	2	an	an	DET
cet-14377	15	3	era	era	NOUN
cet-14377	15	4	marked	mark	VERB
cet-14377	15	5	by	by	ADP
cet-14377	15	6	rapid	rapid	ADJ
cet-14377	15	7	population	population	NOUN
cet-14377	15	8	growth	growth	NOUN
cet-14377	15	9	,	,	PUNCT
cet-14377	15	10	resource	resource	NOUN
cet-14377	15	11	depletion	depletion	NOUN
cet-14377	15	12	,	,	PUNCT
cet-14377	15	13	climate	climate	NOUN
cet-14377	15	14	change	change	NOUN
cet-14377	15	15	,	,	PUNCT
cet-14377	15	16	and	and	CCONJ
cet-14377	15	17	social	social	ADJ
cet-14377	15	18	inequalities	inequality	NOUN
cet-14377	15	19	,	,	PUNCT
cet-14377	15	20	sustainability	sustainability	NOUN
cet-14377	15	21	has	have	AUX
cet-14377	15	22	become	become	VERB
cet-14377	15	23	a	a	DET
cet-14377	15	24	guiding	guide	VERB
cet-14377	15	25	principle	principle	NOUN
cet-14377	15	26	for	for	ADP
cet-14377	15	27	individuals	individual	NOUN
cet-14377	15	28	,	,	PUNCT
cet-14377	15	29	communities	community	NOUN
cet-14377	15	30	,	,	PUNCT
cet-14377	15	31	businesses	business	NOUN
cet-14377	15	32	,	,	PUNCT
cet-14377	15	33	and	and	CCONJ
cet-14377	15	34	governments	government	NOUN
cet-14377	15	35	alike	alike	ADV
cet-14377	15	36	(	(	PUNCT
cet-14377	15	37	toledo	toledo	PROPN
cet-14377	15	38	-	-	PUNCT
cet-14377	15	39	vazquez	vazquez	PROPN
cet-14377	15	40	et	et	PROPN
cet-14377	15	41	al	al	PROPN
cet-14377	15	42	.	.	PROPN
cet-14377	15	43	,	,	PUNCT
cet-14377	15	44	2022	2022	NUM
cet-14377	15	45	)	)	PUNCT
cet-14377	15	46	.	.	PUNCT
cet-14377	16	1	sustainable	sustainable	ADJ
cet-14377	16	2	public	public	ADJ
cet-14377	16	3	finances	finance	NOUN
cet-14377	16	4	refer	refer	VERB
cet-14377	16	5	to	to	ADP
cet-14377	16	6	the	the	DET
cet-14377	16	7	responsible	responsible	ADJ
cet-14377	16	8	and	and	CCONJ
cet-14377	16	9	balanced	balanced	ADJ
cet-14377	16	10	management	management	NOUN
cet-14377	16	11	of	of	ADP
cet-14377	16	12	government	government	NOUN
cet-14377	16	13	revenues	revenue	NOUN
cet-14377	16	14	,	,	PUNCT
cet-14377	16	15	expenditures	expenditure	NOUN
cet-14377	16	16	,	,	PUNCT
cet-14377	16	17	and	and	CCONJ
cet-14377	16	18	debt	debt	NOUN
cet-14377	16	19	over	over	ADP
cet-14377	16	20	the	the	DET
cet-14377	16	21	long	long	ADJ
cet-14377	16	22	term	term	NOUN
cet-14377	16	23	to	to	PART
cet-14377	16	24	ensure	ensure	VERB
cet-14377	16	25	economic	economic	ADJ
cet-14377	16	26	stability	stability	NOUN
cet-14377	16	27	,	,	PUNCT
cet-14377	16	28	social	social	ADJ
cet-14377	16	29	well	well	ADV
cet-14377	16	30	-	-	PUNCT
cet-14377	16	31	being	being	NOUN
cet-14377	16	32	,	,	PUNCT
cet-14377	16	33	and	and	CCONJ
cet-14377	16	34	environmental	environmental	ADJ
cet-14377	16	35	preservation	preservation	NOUN
cet-14377	16	36	for	for	ADP
cet-14377	16	37	current	current	ADJ
cet-14377	16	38	and	and	CCONJ
cet-14377	16	39	future	future	ADJ
cet-14377	16	40	generations	generation	NOUN
cet-14377	16	41	.	.	PUNCT
cet-14377	17	1	achieving	achieve	VERB
cet-14377	17	2	sustainable	sustainable	ADJ
cet-14377	17	3	public	public	ADJ
cet-14377	17	4	finances	finance	NOUN
cet-14377	17	5	requires	require	VERB
cet-14377	17	6	careful	careful	ADJ
cet-14377	17	7	consideration	consideration	NOUN
cet-14377	17	8	of	of	ADP
cet-14377	17	9	economic	economic	ADJ
cet-14377	17	10	,	,	PUNCT
cet-14377	17	11	social	social	ADJ
cet-14377	17	12	,	,	PUNCT
cet-14377	17	13	and	and	CCONJ
cet-14377	17	14	environmental	environmental	ADJ
cet-14377	17	15	factors	factor	NOUN
cet-14377	17	16	while	while	SCONJ
cet-14377	17	17	maintaining	maintain	VERB
cet-14377	17	18	fiscal	fiscal	ADJ
cet-14377	17	19	discipline	discipline	NOUN
cet-14377	17	20	and	and	CCONJ
cet-14377	17	21	responsibility	responsibility	NOUN
cet-14377	17	22	(	(	PUNCT
cet-14377	17	23	onofrei	onofrei	ADV
cet-14377	17	24	et	et	VERB
cet-14377	17	25	al	al	PROPN
cet-14377	17	26	.	.	PROPN
cet-14377	17	27	,	,	PUNCT
cet-14377	17	28	2020	2020	NUM
cet-14377	17	29	)	)	PUNCT
cet-14377	17	30	.	.	PUNCT
cet-14377	18	1	in	in	ADP
cet-14377	18	2	the	the	DET
cet-14377	18	3	context	context	NOUN
cet-14377	18	4	of	of	ADP
cet-14377	18	5	the	the	DET
cet-14377	18	6	eu	eu	PROPN
cet-14377	18	7	,	,	PUNCT
cet-14377	18	8	there	there	PRON
cet-14377	18	9	are	be	VERB
cet-14377	18	10	several	several	ADJ
cet-14377	18	11	key	key	ADJ
cet-14377	18	12	factors	factor	NOUN
cet-14377	18	13	and	and	CCONJ
cet-14377	18	14	aspects	aspect	NOUN
cet-14377	18	15	of	of	ADP
cet-14377	18	16	the	the	DET
cet-14377	18	17	sustainability	sustainability	NOUN
cet-14377	18	18	of	of	ADP
cet-14377	18	19	public	public	ADJ
cet-14377	18	20	finances	finance	NOUN
cet-14377	18	21	in	in	ADP
cet-14377	18	22	general	general	ADJ
cet-14377	18	23	(	(	PUNCT
cet-14377	18	24	perotti	perotti	PROPN
cet-14377	18	25	et	et	PROPN
cet-14377	18	26	al	al	PROPN
cet-14377	18	27	.	.	PROPN
cet-14377	18	28	,	,	PUNCT
cet-14377	18	29	1998	1998	NUM
cet-14377	18	30	)	)	PUNCT
cet-14377	18	31	,	,	PUNCT
cet-14377	18	32	such	such	ADJ
cet-14377	18	33	as	as	ADP
cet-14377	18	34	fiscal	fiscal	ADJ
cet-14377	18	35	responsibility	responsibility	NOUN
cet-14377	18	36	,	,	PUNCT
cet-14377	18	37	long	long	ADJ
cet-14377	18	38	-	-	PUNCT
cet-14377	18	39	term	term	NOUN
cet-14377	18	40	planning	planning	NOUN
cet-14377	18	41	,	,	PUNCT
cet-14377	18	42	balanced	balanced	ADJ
cet-14377	18	43	budgets	budget	NOUN
cet-14377	18	44	,	,	PUNCT
cet-14377	18	45	social	social	ADJ
cet-14377	18	46	inclusion	inclusion	NOUN
cet-14377	18	47	and	and	CCONJ
cet-14377	18	48	equity	equity	NOUN
cet-14377	18	49	,	,	PUNCT
cet-14377	18	50	green	green	ADJ
cet-14377	18	51	investments	investment	NOUN
cet-14377	18	52	,	,	PUNCT
cet-14377	18	53	debt	debt	NOUN
cet-14377	18	54	management	management	NOUN
cet-14377	18	55	,	,	PUNCT
cet-14377	18	56	shock	shock	NOUN
cet-14377	18	57	resilience	resilience	NOUN
cet-14377	18	58	,	,	PUNCT
cet-14377	18	59	transparency	transparency	NOUN
cet-14377	18	60	and	and	CCONJ
cet-14377	18	61	accountability	accountability	NOUN
cet-14377	18	62	,	,	PUNCT
cet-14377	18	63	revenue	revenue	NOUN
cet-14377	18	64	diversification	diversification	NOUN
cet-14377	18	65	,	,	PUNCT
cet-14377	18	66	technology	technology	NOUN
cet-14377	18	67	and	and	CCONJ
cet-14377	18	68	innovation	innovation	NOUN
cet-14377	18	69	,	,	PUNCT
cet-14377	18	70	as	as	ADV
cet-14377	18	71	well	well	ADV
cet-14377	18	72	as	as	ADP
cet-14377	18	73	growth	growth	NOUN
cet-14377	18	74	and	and	CCONJ
cet-14377	18	75	economic	economic	ADJ
cet-14377	18	76	development	development	NOUN
cet-14377	18	77	(	(	PUNCT
cet-14377	18	78	nyikos	nyikos	ADJ
cet-14377	18	79	,	,	PUNCT
cet-14377	18	80	2022	2022	NUM
cet-14377	18	81	)	)	PUNCT
cet-14377	18	82	.	.	PUNCT
cet-14377	19	1	at	at	ADP
cet-14377	19	2	the	the	DET
cet-14377	19	3	core	core	NOUN
cet-14377	19	4	of	of	ADP
cet-14377	19	5	sustainable	sustainable	ADJ
cet-14377	19	6	public	public	ADJ
cet-14377	19	7	finances	finance	NOUN
cet-14377	19	8	is	be	AUX
cet-14377	19	9	fiscal	fiscal	ADJ
cet-14377	19	10	responsibility	responsibility	NOUN
cet-14377	19	11	.	.	PUNCT
cet-14377	20	1	governments	government	NOUN
cet-14377	20	2	must	must	AUX
cet-14377	20	3	strive	strive	VERB
cet-14377	20	4	to	to	PART
cet-14377	20	5	align	align	VERB
cet-14377	20	6	their	their	PRON
cet-14377	20	7	spending	spending	NOUN
cet-14377	20	8	with	with	ADP
cet-14377	20	9	revenue	revenue	NOUN
cet-14377	20	10	generation	generation	NOUN
cet-14377	20	11	and	and	CCONJ
cet-14377	20	12	avoid	avoid	VERB
cet-14377	20	13	excessive	excessive	ADJ
cet-14377	20	14	borrowing	borrowing	NOUN
cet-14377	20	15	that	that	PRON
cet-14377	20	16	could	could	AUX
cet-14377	20	17	lead	lead	VERB
cet-14377	20	18	to	to	ADP
cet-14377	20	19	unsustainable	unsustainable	ADJ
cet-14377	20	20	debt	debt	NOUN
cet-14377	20	21	levels	level	NOUN
cet-14377	20	22	.	.	PUNCT
cet-14377	21	1	sustainable	sustainable	ADJ
cet-14377	21	2	public	public	ADJ
cet-14377	21	3	finances	finance	NOUN
cet-14377	21	4	require	require	VERB
cet-14377	21	5	long	long	ADJ
cet-14377	21	6	-	-	PUNCT
cet-14377	21	7	term	term	NOUN
cet-14377	21	8	planning	planning	NOUN
cet-14377	21	9	and	and	CCONJ
cet-14377	21	10	vision	vision	NOUN
cet-14377	21	11	.	.	PUNCT
cet-14377	22	1	governments	government	NOUN
cet-14377	22	2	should	should	AUX
cet-14377	22	3	consider	consider	VERB
cet-14377	22	4	demographic	demographic	ADJ
cet-14377	22	5	trends	trend	NOUN
cet-14377	22	6	,	,	PUNCT
cet-14377	22	7	economic	economic	ADJ
cet-14377	22	8	forecasts	forecast	NOUN
cet-14377	22	9	,	,	PUNCT
cet-14377	22	10	and	and	CCONJ
cet-14377	22	11	potential	potential	ADJ
cet-14377	22	12	risks	risk	NOUN
cet-14377	22	13	to	to	PART
cet-14377	22	14	develop	develop	VERB
cet-14377	22	15	realistic	realistic	ADJ
cet-14377	22	16	and	and	CCONJ
cet-14377	22	17	forward	forward	ADV
cet-14377	22	18	-	-	PUNCT
cet-14377	22	19	looking	look	VERB
cet-14377	22	20	fiscal	fiscal	ADJ
cet-14377	22	21	strategies	strategy	NOUN
cet-14377	22	22	.	.	PUNCT
cet-14377	23	1	maintaining	maintain	VERB
cet-14377	23	2	balanced	balanced	ADJ
cet-14377	23	3	budgets	budget	NOUN
cet-14377	23	4	,	,	PUNCT
cet-14377	23	5	where	where	SCONJ
cet-14377	23	6	government	government	NOUN
cet-14377	23	7	expenditures	expenditure	NOUN
cet-14377	23	8	match	match	VERB
cet-14377	23	9	revenues	revenue	NOUN
cet-14377	23	10	,	,	PUNCT
cet-14377	23	11	is	be	AUX
cet-14377	23	12	an	an	DET
cet-14377	23	13	essential	essential	ADJ
cet-14377	23	14	element	element	NOUN
cet-14377	23	15	of	of	ADP
cet-14377	23	16	523	523	NUM
cet-14377	23	17	sustainability	sustainability	NOUN
cet-14377	23	18	.	.	PUNCT
cet-14377	24	1	sustainable	sustainable	ADJ
cet-14377	24	2	public	public	ADJ
cet-14377	24	3	finances	finance	NOUN
cet-14377	24	4	prioritize	prioritize	VERB
cet-14377	24	5	social	social	ADJ
cet-14377	24	6	inclusion	inclusion	NOUN
cet-14377	24	7	and	and	CCONJ
cet-14377	24	8	equity	equity	NOUN
cet-14377	24	9	.	.	PUNCT
cet-14377	25	1	governments	government	NOUN
cet-14377	25	2	should	should	AUX
cet-14377	25	3	allocate	allocate	VERB
cet-14377	25	4	resources	resource	NOUN
cet-14377	25	5	to	to	PART
cet-14377	25	6	address	address	VERB
cet-14377	25	7	poverty	poverty	NOUN
cet-14377	25	8	,	,	PUNCT
cet-14377	25	9	inequality	inequality	NOUN
cet-14377	25	10	,	,	PUNCT
cet-14377	25	11	and	and	CCONJ
cet-14377	25	12	social	social	ADJ
cet-14377	25	13	challenges	challenge	NOUN
cet-14377	25	14	.	.	PUNCT
cet-14377	26	1	investments	investment	NOUN
cet-14377	26	2	in	in	ADP
cet-14377	26	3	education	education	NOUN
cet-14377	26	4	,	,	PUNCT
cet-14377	26	5	healthcare	healthcare	PROPN
cet-14377	26	6	,	,	PUNCT
cet-14377	26	7	and	and	CCONJ
cet-14377	26	8	social	social	ADJ
cet-14377	26	9	safety	safety	NOUN
cet-14377	26	10	nets	net	NOUN
cet-14377	26	11	can	can	AUX
cet-14377	26	12	foster	foster	VERB
cet-14377	26	13	an	an	DET
cet-14377	26	14	inclusive	inclusive	ADJ
cet-14377	26	15	society	society	NOUN
cet-14377	26	16	with	with	ADP
cet-14377	26	17	equal	equal	ADJ
cet-14377	26	18	opportunities	opportunity	NOUN
cet-14377	26	19	for	for	ADP
cet-14377	26	20	all	all	DET
cet-14377	26	21	citizens	citizen	NOUN
cet-14377	26	22	.	.	PUNCT
cet-14377	27	1	integrating	integrate	VERB
cet-14377	27	2	environmental	environmental	ADJ
cet-14377	27	3	considerations	consideration	NOUN
cet-14377	27	4	into	into	ADP
cet-14377	27	5	public	public	ADJ
cet-14377	27	6	finances	finance	NOUN
cet-14377	27	7	is	be	AUX
cet-14377	27	8	vital	vital	ADJ
cet-14377	27	9	for	for	ADP
cet-14377	27	10	sustainability	sustainability	NOUN
cet-14377	27	11	.	.	PUNCT
cet-14377	28	1	sustainable	sustainable	ADJ
cet-14377	28	2	public	public	ADJ
cet-14377	28	3	finances	finance	NOUN
cet-14377	28	4	involve	involve	VERB
cet-14377	28	5	responsible	responsible	ADJ
cet-14377	28	6	debt	debt	NOUN
cet-14377	28	7	management	management	NOUN
cet-14377	28	8	.	.	PUNCT
cet-14377	29	1	governments	government	NOUN
cet-14377	29	2	should	should	AUX
cet-14377	29	3	avoid	avoid	VERB
cet-14377	29	4	overreliance	overreliance	NOUN
cet-14377	29	5	on	on	ADP
cet-14377	29	6	debt	debt	NOUN
cet-14377	29	7	financing	financing	NOUN
cet-14377	29	8	and	and	CCONJ
cet-14377	29	9	ensure	ensure	VERB
cet-14377	29	10	that	that	SCONJ
cet-14377	29	11	borrowing	borrowing	NOUN
cet-14377	29	12	is	be	AUX
cet-14377	29	13	directed	direct	VERB
cet-14377	29	14	towards	towards	ADP
cet-14377	29	15	productive	productive	ADJ
cet-14377	29	16	investments	investment	NOUN
cet-14377	29	17	that	that	PRON
cet-14377	29	18	generate	generate	VERB
cet-14377	29	19	positive	positive	ADJ
cet-14377	29	20	returns	return	NOUN
cet-14377	29	21	for	for	ADP
cet-14377	29	22	the	the	DET
cet-14377	29	23	economy	economy	NOUN
cet-14377	29	24	.	.	PUNCT
cet-14377	30	1	having	have	VERB
cet-14377	30	2	fiscal	fiscal	ADJ
cet-14377	30	3	buffers	buffer	NOUN
cet-14377	30	4	and	and	CCONJ
cet-14377	30	5	contingency	contingency	NOUN
cet-14377	30	6	plans	plan	NOUN
cet-14377	30	7	can	can	AUX
cet-14377	30	8	help	help	VERB
cet-14377	30	9	mitigate	mitigate	VERB
cet-14377	30	10	the	the	DET
cet-14377	30	11	impact	impact	NOUN
cet-14377	30	12	of	of	ADP
cet-14377	30	13	unexpected	unexpected	ADJ
cet-14377	30	14	events	event	NOUN
cet-14377	30	15	on	on	ADP
cet-14377	30	16	public	public	ADJ
cet-14377	30	17	finances	finance	NOUN
cet-14377	30	18	and	and	CCONJ
cet-14377	30	19	maintain	maintain	VERB
cet-14377	30	20	essential	essential	ADJ
cet-14377	30	21	services	service	NOUN
cet-14377	30	22	even	even	ADV
cet-14377	30	23	during	during	ADP
cet-14377	30	24	challenging	challenging	ADJ
cet-14377	30	25	times	time	NOUN
cet-14377	30	26	.	.	PUNCT
cet-14377	31	1	transparent	transparent	ADJ
cet-14377	31	2	budgeting	budgeting	NOUN
cet-14377	31	3	processes	process	NOUN
cet-14377	31	4	and	and	CCONJ
cet-14377	31	5	accountability	accountability	NOUN
cet-14377	31	6	mechanisms	mechanism	NOUN
cet-14377	31	7	are	be	AUX
cet-14377	31	8	critical	critical	ADJ
cet-14377	31	9	for	for	ADP
cet-14377	31	10	sustainable	sustainable	ADJ
cet-14377	31	11	public	public	ADJ
cet-14377	31	12	finances	finance	NOUN
cet-14377	31	13	.	.	PUNCT
cet-14377	32	1	governments	government	NOUN
cet-14377	32	2	should	should	AUX
cet-14377	32	3	engage	engage	VERB
cet-14377	32	4	in	in	ADP
cet-14377	32	5	open	open	ADJ
cet-14377	32	6	dialogue	dialogue	NOUN
cet-14377	32	7	with	with	ADP
cet-14377	32	8	citizens	citizen	NOUN
cet-14377	32	9	,	,	PUNCT
cet-14377	32	10	disclose	disclose	VERB
cet-14377	32	11	budget	budget	NOUN
cet-14377	32	12	information	information	NOUN
cet-14377	32	13	,	,	PUNCT
cet-14377	32	14	and	and	CCONJ
cet-14377	32	15	ensure	ensure	VERB
cet-14377	32	16	that	that	SCONJ
cet-14377	32	17	public	public	ADJ
cet-14377	32	18	funds	fund	NOUN
cet-14377	32	19	are	be	AUX
cet-14377	32	20	used	use	VERB
cet-14377	32	21	efficiently	efficiently	ADV
cet-14377	32	22	and	and	CCONJ
cet-14377	32	23	effectively	effectively	ADV
cet-14377	32	24	.	.	PUNCT
cet-14377	33	1	sustainable	sustainable	ADJ
cet-14377	33	2	public	public	ADJ
cet-14377	33	3	finances	finance	NOUN
cet-14377	33	4	seek	seek	VERB
cet-14377	33	5	to	to	PART
cet-14377	33	6	diversify	diversify	VERB
cet-14377	33	7	revenue	revenue	NOUN
cet-14377	33	8	streams	stream	NOUN
cet-14377	33	9	,	,	PUNCT
cet-14377	33	10	reducing	reduce	VERB
cet-14377	33	11	reliance	reliance	NOUN
cet-14377	33	12	on	on	ADP
cet-14377	33	13	a	a	DET
cet-14377	33	14	narrow	narrow	ADJ
cet-14377	33	15	tax	tax	NOUN
cet-14377	33	16	base	base	NOUN
cet-14377	33	17	and	and	CCONJ
cet-14377	33	18	exploring	explore	VERB
cet-14377	33	19	alternative	alternative	ADJ
cet-14377	33	20	sources	source	NOUN
cet-14377	33	21	of	of	ADP
cet-14377	33	22	income	income	NOUN
cet-14377	33	23	,	,	PUNCT
cet-14377	33	24	such	such	ADJ
cet-14377	33	25	as	as	ADP
cet-14377	33	26	fees	fee	NOUN
cet-14377	33	27	,	,	PUNCT
cet-14377	33	28	fines	fine	NOUN
cet-14377	33	29	,	,	PUNCT
cet-14377	33	30	and	and	CCONJ
cet-14377	33	31	non	non	ADJ
cet-14377	33	32	-	-	ADJ
cet-14377	33	33	tax	tax	ADJ
cet-14377	33	34	revenues	revenue	NOUN
cet-14377	33	35	.	.	PUNCT
cet-14377	34	1	embracing	embrace	VERB
cet-14377	34	2	technology	technology	NOUN
cet-14377	34	3	and	and	CCONJ
cet-14377	34	4	innovation	innovation	NOUN
cet-14377	34	5	can	can	AUX
cet-14377	34	6	enhance	enhance	VERB
cet-14377	34	7	fiscal	fiscal	ADJ
cet-14377	34	8	management	management	NOUN
cet-14377	34	9	,	,	PUNCT
cet-14377	34	10	increase	increase	VERB
cet-14377	34	11	efficiency	efficiency	NOUN
cet-14377	34	12	,	,	PUNCT
cet-14377	34	13	and	and	CCONJ
cet-14377	34	14	improve	improve	VERB
cet-14377	34	15	service	service	NOUN
cet-14377	34	16	delivery	delivery	NOUN
cet-14377	34	17	,	,	PUNCT
cet-14377	34	18	contributing	contribute	VERB
cet-14377	34	19	to	to	ADP
cet-14377	34	20	sustainable	sustainable	ADJ
cet-14377	34	21	public	public	ADJ
cet-14377	34	22	finances	finance	NOUN
cet-14377	34	23	.	.	PUNCT
cet-14377	35	1	public	public	ADJ
cet-14377	35	2	finances	finance	NOUN
cet-14377	35	3	encompass	encompass	VERB
cet-14377	35	4	the	the	DET
cet-14377	35	5	entirety	entirety	NOUN
cet-14377	35	6	of	of	ADP
cet-14377	35	7	the	the	DET
cet-14377	35	8	government	government	NOUN
cet-14377	35	9	's	's	PART
cet-14377	35	10	financial	financial	ADJ
cet-14377	35	11	activities	activity	NOUN
cet-14377	35	12	and	and	CCONJ
cet-14377	35	13	policies	policy	NOUN
cet-14377	35	14	,	,	PUNCT
cet-14377	35	15	while	while	SCONJ
cet-14377	35	16	public	public	ADJ
cet-14377	35	17	budgets	budget	NOUN
cet-14377	35	18	are	be	AUX
cet-14377	35	19	detailed	detailed	ADJ
cet-14377	35	20	plans	plan	NOUN
cet-14377	35	21	outlining	outline	VERB
cet-14377	35	22	the	the	DET
cet-14377	35	23	government	government	NOUN
cet-14377	35	24	's	's	PART
cet-14377	35	25	income	income	NOUN
cet-14377	35	26	and	and	CCONJ
cet-14377	35	27	spending	spending	NOUN
cet-14377	35	28	for	for	ADP
cet-14377	35	29	a	a	DET
cet-14377	35	30	specific	specific	ADJ
cet-14377	35	31	period	period	NOUN
cet-14377	35	32	.	.	PUNCT
cet-14377	36	1	public	public	ADJ
cet-14377	36	2	finances	finance	NOUN
cet-14377	36	3	involve	involve	VERB
cet-14377	36	4	managing	manage	VERB
cet-14377	36	5	government	government	NOUN
cet-14377	36	6	revenues	revenue	NOUN
cet-14377	36	7	,	,	PUNCT
cet-14377	36	8	expenditures	expenditure	NOUN
cet-14377	36	9	,	,	PUNCT
cet-14377	36	10	and	and	CCONJ
cet-14377	36	11	debt	debt	NOUN
cet-14377	36	12	,	,	PUNCT
cet-14377	36	13	while	while	SCONJ
cet-14377	36	14	public	public	ADJ
cet-14377	36	15	budgets	budget	NOUN
cet-14377	36	16	provide	provide	VERB
cet-14377	36	17	specific	specific	ADJ
cet-14377	36	18	proposals	proposal	NOUN
cet-14377	36	19	for	for	ADP
cet-14377	36	20	raising	raise	VERB
cet-14377	36	21	and	and	CCONJ
cet-14377	36	22	allocating	allocate	VERB
cet-14377	36	23	funds	fund	NOUN
cet-14377	36	24	for	for	ADP
cet-14377	36	25	various	various	ADJ
cet-14377	36	26	programs	program	NOUN
cet-14377	36	27	and	and	CCONJ
cet-14377	36	28	services	service	NOUN
cet-14377	36	29	during	during	ADP
cet-14377	36	30	a	a	DET
cet-14377	36	31	fiscal	fiscal	ADJ
cet-14377	36	32	year	year	NOUN
cet-14377	36	33	.	.	PUNCT
cet-14377	37	1	successful	successful	ADJ
cet-14377	37	2	public	public	ADJ
cet-14377	37	3	finance	finance	NOUN
cet-14377	37	4	management	management	NOUN
cet-14377	37	5	relies	rely	VERB
cet-14377	37	6	on	on	ADP
cet-14377	37	7	making	make	VERB
cet-14377	37	8	prudent	prudent	ADJ
cet-14377	37	9	budgetary	budgetary	ADJ
cet-14377	37	10	decisions	decision	NOUN
cet-14377	37	11	that	that	PRON
cet-14377	37	12	align	align	VERB
cet-14377	37	13	with	with	ADP
cet-14377	37	14	the	the	DET
cet-14377	37	15	government	government	NOUN
cet-14377	37	16	's	's	PART
cet-14377	37	17	economic	economic	ADJ
cet-14377	37	18	and	and	CCONJ
cet-14377	37	19	social	social	ADJ
cet-14377	37	20	objectives	objective	NOUN
cet-14377	37	21	while	while	SCONJ
cet-14377	37	22	ensuring	ensure	VERB
cet-14377	37	23	fiscal	fiscal	ADJ
cet-14377	37	24	sustainability	sustainability	NOUN
cet-14377	37	25	and	and	CCONJ
cet-14377	37	26	accountability	accountability	NOUN
cet-14377	37	27	.	.	PUNCT
cet-14377	38	1	these	these	DET
cet-14377	38	2	two	two	NUM
cet-14377	38	3	aspects	aspect	NOUN
cet-14377	38	4	,	,	PUNCT
cet-14377	38	5	public	public	ADJ
cet-14377	38	6	finances	finance	NOUN
cet-14377	38	7	,	,	PUNCT
cet-14377	38	8	and	and	CCONJ
cet-14377	38	9	public	public	ADJ
cet-14377	38	10	budgets	budget	NOUN
cet-14377	38	11	,	,	PUNCT
cet-14377	38	12	are	be	AUX
cet-14377	38	13	closely	closely	ADV
cet-14377	38	14	interconnected	interconnect	VERB
cet-14377	38	15	,	,	PUNCT
cet-14377	38	16	as	as	SCONJ
cet-14377	38	17	budgets	budget	NOUN
cet-14377	38	18	form	form	VERB
cet-14377	38	19	a	a	DET
cet-14377	38	20	fundamental	fundamental	ADJ
cet-14377	38	21	component	component	NOUN
cet-14377	38	22	of	of	ADP
cet-14377	38	23	public	public	ADJ
cet-14377	38	24	finances	finance	NOUN
cet-14377	38	25	(	(	PUNCT
cet-14377	38	26	beck	beck	NOUN
cet-14377	38	27	and	and	CCONJ
cet-14377	38	28	możdżeń	możdżeń	NOUN
cet-14377	38	29	,	,	PUNCT
cet-14377	38	30	2022	2022	NUM
cet-14377	38	31	)	)	PUNCT
cet-14377	38	32	.	.	PUNCT
cet-14377	39	1	the	the	DET
cet-14377	39	2	present	present	ADJ
cet-14377	39	3	study	study	NOUN
cet-14377	39	4	focuses	focus	VERB
cet-14377	39	5	on	on	ADP
cet-14377	39	6	the	the	DET
cet-14377	39	7	revenue	revenue	NOUN
cet-14377	39	8	side	side	NOUN
cet-14377	39	9	of	of	ADP
cet-14377	39	10	public	public	ADJ
cet-14377	39	11	budgets	budget	NOUN
cet-14377	39	12	,	,	PUNCT
cet-14377	39	13	in	in	ADP
cet-14377	39	14	particular	particular	ADJ
cet-14377	39	15	,	,	PUNCT
cet-14377	39	16	base	base	NOUN
cet-14377	39	17	erosion	erosion	NOUN
cet-14377	39	18	and	and	CCONJ
cet-14377	39	19	profit	profit	NOUN
cet-14377	39	20	shifting	shifting	NOUN
cet-14377	39	21	(	(	PUNCT
cet-14377	39	22	beps	bep	NOUN
cet-14377	39	23	)	)	PUNCT
cet-14377	39	24	related	relate	VERB
cet-14377	39	25	to	to	PART
cet-14377	39	26	transfer	transfer	VERB
cet-14377	39	27	pricing	pricing	NOUN
cet-14377	39	28	.	.	PUNCT
cet-14377	40	1	the	the	DET
cet-14377	40	2	examination	examination	NOUN
cet-14377	40	3	of	of	ADP
cet-14377	40	4	this	this	DET
cet-14377	40	5	issue	issue	NOUN
cet-14377	40	6	is	be	AUX
cet-14377	40	7	of	of	ADP
cet-14377	40	8	particular	particular	ADJ
cet-14377	40	9	importance	importance	NOUN
cet-14377	40	10	,	,	PUNCT
cet-14377	40	11	as	as	ADP
cet-14377	40	12	global	global	ADJ
cet-14377	40	13	action	action	NOUN
cet-14377	40	14	on	on	ADP
cet-14377	40	15	this	this	DET
cet-14377	40	16	issue	issue	NOUN
cet-14377	40	17	,	,	PUNCT
cet-14377	40	18	notably	notably	ADV
cet-14377	40	19	at	at	ADP
cet-14377	40	20	the	the	DET
cet-14377	40	21	organisation	organisation	NOUN
cet-14377	40	22	for	for	ADP
cet-14377	40	23	economic	economic	ADJ
cet-14377	40	24	co	co	NOUN
cet-14377	40	25	-	-	NOUN
cet-14377	40	26	operation	operation	NOUN
cet-14377	40	27	and	and	CCONJ
cet-14377	40	28	development	development	NOUN
cet-14377	40	29	(	(	PUNCT
cet-14377	40	30	oecd	oecd	NOUN
cet-14377	40	31	level	level	NOUN
cet-14377	40	32	)	)	PUNCT
cet-14377	40	33	,	,	PUNCT
cet-14377	40	34	has	have	AUX
cet-14377	40	35	produced	produce	VERB
cet-14377	40	36	only	only	ADV
cet-14377	40	37	limited	limited	ADJ
cet-14377	40	38	results	result	NOUN
cet-14377	40	39	over	over	ADP
cet-14377	40	40	the	the	DET
cet-14377	40	41	last	last	ADJ
cet-14377	40	42	decade	decade	NOUN
cet-14377	40	43	.	.	PUNCT
cet-14377	41	1	in	in	ADP
cet-14377	41	2	view	view	NOUN
cet-14377	41	3	of	of	ADP
cet-14377	41	4	the	the	DET
cet-14377	41	5	oecd	oecd	PROPN
cet-14377	41	6	information	information	NOUN
cet-14377	41	7	on	on	ADP
cet-14377	41	8	this	this	DET
cet-14377	41	9	phenomenon	phenomenon	NOUN
cet-14377	41	10	,	,	PUNCT
cet-14377	41	11	base	base	NOUN
cet-14377	41	12	erosion	erosion	NOUN
cet-14377	41	13	and	and	CCONJ
cet-14377	41	14	profit	profit	NOUN
cet-14377	41	15	-	-	PUNCT
cet-14377	41	16	shifting	shift	VERB
cet-14377	41	17	practices	practice	NOUN
cet-14377	41	18	cost	cost	NOUN
cet-14377	41	19	countries	country	NOUN
cet-14377	41	20	100	100	NUM
cet-14377	41	21	-	-	SYM
cet-14377	41	22	240	240	NUM
cet-14377	41	23	billion	billion	NUM
cet-14377	41	24	usd	usd	NOUN
cet-14377	41	25	(	(	PUNCT
cet-14377	41	26	oecd	oecd	PROPN
cet-14377	41	27	,	,	PUNCT
cet-14377	41	28	2023	2023	NUM
cet-14377	41	29	)	)	PUNCT
cet-14377	41	30	in	in	ADP
cet-14377	41	31	lost	lose	VERB
cet-14377	41	32	revenue	revenue	NOUN
cet-14377	41	33	annually	annually	ADV
cet-14377	41	34	,	,	PUNCT
cet-14377	41	35	which	which	PRON
cet-14377	41	36	is	be	AUX
cet-14377	41	37	the	the	DET
cet-14377	41	38	equivalent	equivalent	NOUN
cet-14377	41	39	of	of	ADP
cet-14377	41	40	4	4	NUM
cet-14377	41	41	-	-	SYM
cet-14377	41	42	10	10	NUM
cet-14377	41	43	%	%	NOUN
cet-14377	41	44	of	of	ADP
cet-14377	41	45	the	the	DET
cet-14377	41	46	global	global	ADJ
cet-14377	41	47	corporate	corporate	ADJ
cet-14377	41	48	income	income	NOUN
cet-14377	41	49	tax	tax	NOUN
cet-14377	41	50	revenue	revenue	NOUN
cet-14377	41	51	.	.	PUNCT
cet-14377	42	1	while	while	SCONJ
cet-14377	42	2	the	the	DET
cet-14377	42	3	oecd	oecd	PROPN
cet-14377	42	4	regulatory	regulatory	ADJ
cet-14377	42	5	regime	regime	NOUN
cet-14377	42	6	has	have	AUX
cet-14377	42	7	been	be	AUX
cet-14377	42	8	tightening	tighten	VERB
cet-14377	42	9	in	in	ADP
cet-14377	42	10	recent	recent	ADJ
cet-14377	42	11	years	year	NOUN
cet-14377	42	12	,	,	PUNCT
cet-14377	42	13	with	with	ADP
cet-14377	42	14	the	the	DET
cet-14377	42	15	introduction	introduction	NOUN
cet-14377	42	16	of	of	ADP
cet-14377	42	17	new	new	ADJ
cet-14377	42	18	international	international	ADJ
cet-14377	42	19	provisions	provision	NOUN
cet-14377	42	20	for	for	ADP
cet-14377	42	21	both	both	DET
cet-14377	42	22	transfer	transfer	NOUN
cet-14377	42	23	pricing	pricing	NOUN
cet-14377	42	24	and	and	CCONJ
cet-14377	42	25	beps	bep	NOUN
cet-14377	42	26	,	,	PUNCT
cet-14377	42	27	the	the	DET
cet-14377	42	28	amount	amount	NOUN
cet-14377	42	29	of	of	ADP
cet-14377	42	30	revenue	revenue	NOUN
cet-14377	42	31	foregone	foregone	NOUN
cet-14377	42	32	has	have	AUX
cet-14377	42	33	remained	remain	VERB
cet-14377	42	34	stable	stable	ADJ
cet-14377	42	35	in	in	ADP
cet-14377	42	36	magnitude	magnitude	NOUN
cet-14377	42	37	(	(	PUNCT
cet-14377	42	38	fuest	fu	ADJ
cet-14377	42	39	et	et	PROPN
cet-14377	42	40	al	al	PROPN
cet-14377	42	41	.	.	PROPN
cet-14377	42	42	,	,	PUNCT
cet-14377	42	43	2022	2022	NUM
cet-14377	42	44	;	;	PUNCT
cet-14377	42	45	tørsløv	tørsløv	NOUN
cet-14377	42	46	et	et	PROPN
cet-14377	42	47	al	al	PROPN
cet-14377	42	48	.	.	PROPN
cet-14377	42	49	,	,	PUNCT
cet-14377	42	50	2023	2023	NUM
cet-14377	42	51	)	)	PUNCT
cet-14377	42	52	,	,	PUNCT
cet-14377	42	53	i.e.	i.e.	X
cet-14377	42	54	,	,	PUNCT
cet-14377	42	55	the	the	DET
cet-14377	42	56	measures	measure	NOUN
cet-14377	42	57	introduced	introduce	VERB
cet-14377	42	58	have	have	AUX
cet-14377	42	59	not	not	PART
cet-14377	42	60	brought	bring	VERB
cet-14377	42	61	about	about	ADP
cet-14377	42	62	diametrical	diametrical	ADJ
cet-14377	42	63	changes	change	NOUN
cet-14377	42	64	in	in	ADP
cet-14377	42	65	the	the	DET
cet-14377	42	66	system	system	NOUN
cet-14377	42	67	.	.	PUNCT
cet-14377	43	1	it	it	PRON
cet-14377	43	2	can	can	AUX
cet-14377	43	3	,	,	PUNCT
cet-14377	43	4	therefore	therefore	ADV
cet-14377	43	5	,	,	PUNCT
cet-14377	43	6	be	be	AUX
cet-14377	43	7	seen	see	VERB
cet-14377	43	8	that	that	SCONJ
cet-14377	43	9	,	,	PUNCT
cet-14377	43	10	despite	despite	SCONJ
cet-14377	43	11	the	the	DET
cet-14377	43	12	legal	legal	ADJ
cet-14377	43	13	regulatory	regulatory	ADJ
cet-14377	43	14	attempts	attempt	NOUN
cet-14377	43	15	made	make	VERB
cet-14377	43	16	so	so	ADV
cet-14377	43	17	far	far	ADV
cet-14377	43	18	,	,	PUNCT
cet-14377	43	19	the	the	DET
cet-14377	43	20	phenomenon	phenomenon	NOUN
cet-14377	43	21	persists	persist	VERB
cet-14377	43	22	,	,	PUNCT
cet-14377	43	23	and	and	CCONJ
cet-14377	43	24	during	during	ADP
cet-14377	43	25	the	the	DET
cet-14377	43	26	current	current	ADJ
cet-14377	43	27	crises	crisis	NOUN
cet-14377	43	28	(	(	PUNCT
cet-14377	43	29	post	post	ADJ
cet-14377	43	30	-	-	ADJ
cet-14377	43	31	coronavirus	coronavirus	ADJ
cet-14377	43	32	economy	economy	NOUN
cet-14377	43	33	,	,	PUNCT
cet-14377	43	34	ukraine	ukraine	PROPN
cet-14377	43	35	war	war	PROPN
cet-14377	43	36	,	,	PUNCT
cet-14377	43	37	demographic	demographic	ADJ
cet-14377	43	38	challenges	challenge	NOUN
cet-14377	43	39	,	,	PUNCT
cet-14377	43	40	etc	etc	X
cet-14377	43	41	.	.	X
cet-14377	43	42	)	)	PUNCT
cet-14377	44	1	in	in	ADP
cet-14377	44	2	europe	europe	PROPN
cet-14377	44	3	(	(	PUNCT
cet-14377	44	4	hoke	hoke	PROPN
cet-14377	44	5	and	and	CCONJ
cet-14377	44	6	tomaštík	tomaštík	NOUN
cet-14377	44	7	,	,	PUNCT
cet-14377	44	8	2022	2022	NUM
cet-14377	44	9	)	)	PUNCT
cet-14377	44	10	,	,	PUNCT
cet-14377	44	11	eu	eu	PROPN
cet-14377	44	12	countries	country	NOUN
cet-14377	44	13	'	'	PART
cet-14377	44	14	budgets	budget	NOUN
cet-14377	44	15	can	can	AUX
cet-14377	44	16	not	not	PART
cet-14377	44	17	afford	afford	VERB
cet-14377	44	18	to	to	PART
cet-14377	44	19	simply	simply	ADV
cet-14377	44	20	forgo	forgo	VERB
cet-14377	44	21	4	4	NUM
cet-14377	44	22	-	-	SYM
cet-14377	44	23	10	10	NUM
cet-14377	44	24	%	%	NOUN
cet-14377	44	25	of	of	ADP
cet-14377	44	26	their	their	PRON
cet-14377	44	27	revenues	revenue	NOUN
cet-14377	44	28	.	.	PUNCT
cet-14377	45	1	accessible	accessible	ADJ
cet-14377	45	2	literature	literature	NOUN
cet-14377	45	3	and	and	CCONJ
cet-14377	45	4	research	research	NOUN
cet-14377	45	5	up	up	ADP
cet-14377	45	6	to	to	ADP
cet-14377	45	7	date	date	NOUN
cet-14377	45	8	properly	properly	ADV
cet-14377	45	9	evaluates	evaluate	VERB
cet-14377	45	10	and	and	CCONJ
cet-14377	45	11	recognizes	recognize	VERB
cet-14377	45	12	the	the	DET
cet-14377	45	13	situation	situation	NOUN
cet-14377	45	14	from	from	ADP
cet-14377	45	15	a	a	DET
cet-14377	45	16	normative	normative	ADJ
cet-14377	45	17	-	-	ADJ
cet-14377	45	18	regulatory	regulatory	ADJ
cet-14377	45	19	point	point	NOUN
cet-14377	45	20	of	of	ADP
cet-14377	45	21	view	view	NOUN
cet-14377	45	22	,	,	PUNCT
cet-14377	45	23	given	give	VERB
cet-14377	45	24	that	that	SCONJ
cet-14377	45	25	it	it	PRON
cet-14377	45	26	is	be	AUX
cet-14377	45	27	a	a	DET
cet-14377	45	28	decades	decade	NOUN
cet-14377	45	29	-	-	PUNCT
cet-14377	45	30	old	old	ADJ
cet-14377	45	31	problem	problem	NOUN
cet-14377	45	32	(	(	PUNCT
cet-14377	45	33	see	see	VERB
cet-14377	45	34	,	,	PUNCT
cet-14377	45	35	e.g.	e.g.	ADV
cet-14377	45	36	,	,	PUNCT
cet-14377	45	37	tax	tax	NOUN
cet-14377	45	38	havens	haven	NOUN
cet-14377	45	39	)	)	PUNCT
cet-14377	45	40	.	.	PUNCT
cet-14377	46	1	however	however	ADV
cet-14377	46	2	,	,	PUNCT
cet-14377	46	3	despite	despite	SCONJ
cet-14377	46	4	the	the	DET
cet-14377	46	5	efforts	effort	NOUN
cet-14377	46	6	and	and	CCONJ
cet-14377	46	7	propositions	proposition	NOUN
cet-14377	46	8	,	,	PUNCT
cet-14377	46	9	a	a	DET
cet-14377	46	10	truly	truly	ADV
cet-14377	46	11	effective	effective	ADJ
cet-14377	46	12	normative	normative	ADJ
cet-14377	46	13	-	-	ADJ
cet-14377	46	14	regulatory	regulatory	ADJ
cet-14377	46	15	solution	solution	NOUN
cet-14377	46	16	has	have	AUX
cet-14377	46	17	not	not	PART
cet-14377	46	18	been	be	AUX
cet-14377	46	19	put	put	VERB
cet-14377	46	20	in	in	ADP
cet-14377	46	21	place	place	NOUN
cet-14377	46	22	yet	yet	ADV
cet-14377	46	23	.	.	PUNCT
cet-14377	47	1	this	this	PRON
cet-14377	47	2	is	be	AUX
cet-14377	47	3	not	not	PART
cet-14377	47	4	necessarily	necessarily	ADV
cet-14377	47	5	a	a	DET
cet-14377	47	6	shortcoming	shortcoming	NOUN
cet-14377	47	7	of	of	ADP
cet-14377	47	8	academic	academic	ADJ
cet-14377	47	9	research	research	NOUN
cet-14377	47	10	,	,	PUNCT
cet-14377	47	11	as	as	SCONJ
cet-14377	47	12	it	it	PRON
cet-14377	47	13	is	be	AUX
cet-14377	47	14	very	very	ADV
cet-14377	47	15	difficult	difficult	ADJ
cet-14377	47	16	to	to	PART
cet-14377	47	17	achieve	achieve	VERB
cet-14377	47	18	profound	profound	ADJ
cet-14377	47	19	normative	normative	ADJ
cet-14377	47	20	changes	change	NOUN
cet-14377	47	21	in	in	ADP
cet-14377	47	22	the	the	DET
cet-14377	47	23	area	area	NOUN
cet-14377	47	24	under	under	ADP
cet-14377	47	25	study	study	NOUN
cet-14377	47	26	,	,	PUNCT
cet-14377	47	27	given	give	VERB
cet-14377	47	28	that	that	SCONJ
cet-14377	47	29	they	they	PRON
cet-14377	47	30	are	be	AUX
cet-14377	47	31	always	always	ADV
cet-14377	47	32	the	the	DET
cet-14377	47	33	result	result	NOUN
cet-14377	47	34	of	of	ADP
cet-14377	47	35	political	political	ADJ
cet-14377	47	36	and	and	CCONJ
cet-14377	47	37	diplomatic	diplomatic	ADJ
cet-14377	47	38	deals	deal	NOUN
cet-14377	47	39	.	.	PUNCT
cet-14377	48	1	this	this	DET
cet-14377	48	2	paper	paper	NOUN
cet-14377	48	3	examines	examine	VERB
cet-14377	48	4	this	this	DET
cet-14377	48	5	phenomenon	phenomenon	NOUN
cet-14377	48	6	from	from	ADP
cet-14377	48	7	a	a	DET
cet-14377	48	8	different	different	ADJ
cet-14377	48	9	perspective	perspective	NOUN
cet-14377	48	10	than	than	ADP
cet-14377	48	11	the	the	DET
cet-14377	48	12	normative	normative	ADJ
cet-14377	48	13	-	-	ADJ
cet-14377	48	14	regulatory	regulatory	ADJ
cet-14377	48	15	approach	approach	NOUN
cet-14377	48	16	,	,	PUNCT
cet-14377	48	17	focusing	focus	VERB
cet-14377	48	18	on	on	ADP
cet-14377	48	19	the	the	DET
cet-14377	48	20	issues	issue	NOUN
cet-14377	48	21	of	of	ADP
cet-14377	48	22	law	law	NOUN
cet-14377	48	23	enforcement	enforcement	NOUN
cet-14377	48	24	and	and	CCONJ
cet-14377	48	25	law	law	NOUN
cet-14377	48	26	enforcement	enforcement	NOUN
cet-14377	48	27	principles	principle	NOUN
cet-14377	48	28	,	,	PUNCT
cet-14377	48	29	as	as	SCONJ
cet-14377	48	30	they	they	PRON
cet-14377	48	31	as	as	SCONJ
cet-14377	48	32	they	they	PRON
cet-14377	48	33	are	be	AUX
cet-14377	48	34	usually	usually	ADV
cet-14377	48	35	less	less	ADV
cet-14377	48	36	influenced	influence	VERB
cet-14377	48	37	by	by	ADP
cet-14377	48	38	diplomatic	diplomatic	ADJ
cet-14377	48	39	agreements	agreement	NOUN
cet-14377	48	40	in	in	ADP
cet-14377	48	41	international	international	ADJ
cet-14377	48	42	relations	relation	NOUN
cet-14377	48	43	.	.	PUNCT
cet-14377	49	1	for	for	ADP
cet-14377	49	2	public	public	ADJ
cet-14377	49	3	administration	administration	NOUN
cet-14377	49	4	bodies	body	NOUN
cet-14377	49	5	and	and	CCONJ
cet-14377	49	6	organs	organ	NOUN
cet-14377	49	7	of	of	ADP
cet-14377	49	8	tax	tax	NOUN
cet-14377	49	9	administration	administration	NOUN
cet-14377	49	10	,	,	PUNCT
cet-14377	49	11	it	it	PRON
cet-14377	49	12	is	be	AUX
cet-14377	49	13	not	not	PART
cet-14377	49	14	primarily	primarily	ADV
cet-14377	49	15	international	international	ADJ
cet-14377	49	16	but	but	CCONJ
cet-14377	49	17	domestic	domestic	ADJ
cet-14377	49	18	regulations	regulation	NOUN
cet-14377	49	19	and	and	CCONJ
cet-14377	49	20	practices	practice	NOUN
cet-14377	49	21	that	that	PRON
cet-14377	49	22	are	be	AUX
cet-14377	49	23	of	of	ADP
cet-14377	49	24	primary	primary	ADJ
cet-14377	49	25	concern	concern	NOUN
cet-14377	49	26	.	.	PUNCT
cet-14377	50	1	for	for	ADP
cet-14377	50	2	this	this	DET
cet-14377	50	3	reason	reason	NOUN
cet-14377	50	4	,	,	PUNCT
cet-14377	50	5	the	the	DET
cet-14377	50	6	present	present	ADJ
cet-14377	50	7	study	study	NOUN
cet-14377	50	8	focuses	focus	VERB
cet-14377	50	9	not	not	PART
cet-14377	50	10	on	on	ADP
cet-14377	50	11	recommendations	recommendation	NOUN
cet-14377	50	12	for	for	ADP
cet-14377	50	13	normative	normative	ADJ
cet-14377	50	14	-	-	ADJ
cet-14377	50	15	regulatory	regulatory	ADJ
cet-14377	50	16	solutions	solution	NOUN
cet-14377	50	17	,	,	PUNCT
cet-14377	50	18	but	but	CCONJ
cet-14377	50	19	on	on	ADP
cet-14377	50	20	proposals	proposal	NOUN
cet-14377	50	21	for	for	ADP
cet-14377	50	22	legal	legal	ADJ
cet-14377	50	23	practice	practice	NOUN
cet-14377	50	24	and	and	CCONJ
cet-14377	50	25	application	application	NOUN
cet-14377	50	26	.	.	PUNCT
cet-14377	51	1	by	by	ADP
cet-14377	51	2	introducing	introduce	VERB
cet-14377	51	3	a	a	DET
cet-14377	51	4	number	number	NOUN
cet-14377	51	5	of	of	ADP
cet-14377	51	6	key	key	ADJ
cet-14377	51	7	areas	area	NOUN
cet-14377	51	8	in	in	ADP
cet-14377	51	9	the	the	DET
cet-14377	51	10	field	field	NOUN
cet-14377	51	11	of	of	ADP
cet-14377	51	12	law	law	NOUN
cet-14377	51	13	enforcement	enforcement	NOUN
cet-14377	51	14	principles	principle	NOUN
cet-14377	51	15	from	from	ADP
cet-14377	51	16	a	a	DET
cet-14377	51	17	practical	practical	ADJ
cet-14377	51	18	point	point	NOUN
cet-14377	51	19	of	of	ADP
cet-14377	51	20	view	view	NOUN
cet-14377	51	21	,	,	PUNCT
cet-14377	51	22	it	it	PRON
cet-14377	51	23	could	could	AUX
cet-14377	51	24	lead	lead	VERB
cet-14377	51	25	to	to	ADP
cet-14377	51	26	more	more	ADV
cet-14377	51	27	efficient	efficient	ADJ
cet-14377	51	28	domestic	domestic	ADJ
cet-14377	51	29	practices	practice	NOUN
cet-14377	51	30	and	and	CCONJ
cet-14377	51	31	ultimately	ultimately	ADV
cet-14377	51	32	make	make	VERB
cet-14377	51	33	the	the	DET
cet-14377	51	34	current	current	ADJ
cet-14377	51	35	system	system	NOUN
cet-14377	51	36	more	more	ADV
cet-14377	51	37	efficient	efficient	ADJ
cet-14377	51	38	at	at	ADP
cet-14377	51	39	the	the	DET
cet-14377	51	40	eu	eu	PROPN
cet-14377	51	41	level	level	NOUN
cet-14377	51	42	.	.	PUNCT
cet-14377	52	1	2	2	X
cet-14377	52	2	.	.	X
cet-14377	52	3	theoretical	theoretical	ADJ
cet-14377	52	4	background	background	NOUN
cet-14377	52	5	in	in	ADP
cet-14377	52	6	the	the	DET
cet-14377	52	7	sphere	sphere	NOUN
cet-14377	52	8	of	of	ADP
cet-14377	52	9	legal	legal	ADJ
cet-14377	52	10	discourse	discourse	NOUN
cet-14377	52	11	concerning	concern	VERB
cet-14377	52	12	public	public	ADJ
cet-14377	52	13	budgets	budget	NOUN
cet-14377	52	14	,	,	PUNCT
cet-14377	52	15	the	the	DET
cet-14377	52	16	interrelation	interrelation	NOUN
cet-14377	52	17	between	between	ADP
cet-14377	52	18	income	income	NOUN
cet-14377	52	19	generation	generation	NOUN
cet-14377	52	20	and	and	CCONJ
cet-14377	52	21	transfer	transfer	VERB
cet-14377	52	22	pricing	pricing	NOUN
cet-14377	52	23	merits	merit	VERB
cet-14377	52	24	comprehensive	comprehensive	ADJ
cet-14377	52	25	examination	examination	NOUN
cet-14377	52	26	.	.	PUNCT
cet-14377	53	1	transfer	transfer	NOUN
cet-14377	53	2	pricing	pricing	NOUN
cet-14377	53	3	,	,	PUNCT
cet-14377	53	4	in	in	ADP
cet-14377	53	5	the	the	DET
cet-14377	53	6	context	context	NOUN
cet-14377	53	7	of	of	ADP
cet-14377	53	8	multinational	multinational	ADJ
cet-14377	53	9	corporations	corporation	NOUN
cet-14377	53	10	,	,	PUNCT
cet-14377	53	11	pertains	pertain	VERB
cet-14377	53	12	to	to	ADP
cet-14377	53	13	the	the	DET
cet-14377	53	14	pricing	pricing	NOUN
cet-14377	53	15	of	of	ADP
cet-14377	53	16	goods	good	NOUN
cet-14377	53	17	,	,	PUNCT
cet-14377	53	18	services	service	NOUN
cet-14377	53	19	,	,	PUNCT
cet-14377	53	20	and	and	CCONJ
cet-14377	53	21	intangible	intangible	ADJ
cet-14377	53	22	assets	asset	NOUN
cet-14377	53	23	exchanged	exchange	VERB
cet-14377	53	24	between	between	ADP
cet-14377	53	25	related	related	ADJ
cet-14377	53	26	entities	entity	NOUN
cet-14377	53	27	.	.	PUNCT
cet-14377	54	1	this	this	DET
cet-14377	54	2	intricate	intricate	ADJ
cet-14377	54	3	financial	financial	ADJ
cet-14377	54	4	practice	practice	NOUN
cet-14377	54	5	can	can	AUX
cet-14377	54	6	significantly	significantly	ADV
cet-14377	54	7	impact	impact	VERB
cet-14377	54	8	the	the	DET
cet-14377	54	9	income	income	NOUN
cet-14377	54	10	part	part	NOUN
cet-14377	54	11	of	of	ADP
cet-14377	54	12	public	public	ADJ
cet-14377	54	13	budgets	budget	NOUN
cet-14377	54	14	,	,	PUNCT
cet-14377	54	15	warranting	warrant	VERB
cet-14377	54	16	a	a	DET
cet-14377	54	17	meticulous	meticulous	ADJ
cet-14377	54	18	analysis	analysis	NOUN
cet-14377	54	19	of	of	ADP
cet-14377	54	20	its	its	PRON
cet-14377	54	21	implications	implication	NOUN
cet-14377	54	22	and	and	CCONJ
cet-14377	54	23	consequences	consequence	NOUN
cet-14377	54	24	(	(	PUNCT
cet-14377	54	25	saliterer	saliterer	X
cet-14377	54	26	et	et	PROPN
cet-14377	54	27	al	al	PROPN
cet-14377	54	28	.	.	PROPN
cet-14377	54	29	,	,	PUNCT
cet-14377	54	30	2018	2018	NUM
cet-14377	54	31	)	)	PUNCT
cet-14377	54	32	.	.	PUNCT
cet-14377	55	1	the	the	DET
cet-14377	55	2	correlation	correlation	NOUN
cet-14377	55	3	between	between	ADP
cet-14377	55	4	transfer	transfer	NOUN
cet-14377	55	5	pricing	pricing	NOUN
cet-14377	55	6	and	and	CCONJ
cet-14377	55	7	public	public	ADJ
cet-14377	55	8	budgets	budget	NOUN
cet-14377	55	9	'	'	PART
cet-14377	55	10	income	income	NOUN
cet-14377	55	11	is	be	AUX
cet-14377	55	12	rooted	root	VERB
cet-14377	55	13	in	in	ADP
cet-14377	55	14	the	the	DET
cet-14377	55	15	potential	potential	NOUN
cet-14377	55	16	for	for	ADP
cet-14377	55	17	revenue	revenue	NOUN
cet-14377	55	18	erosion	erosion	NOUN
cet-14377	55	19	within	within	ADP
cet-14377	55	20	the	the	DET
cet-14377	55	21	national	national	ADJ
cet-14377	55	22	fiscal	fiscal	ADJ
cet-14377	55	23	frameworks	framework	NOUN
cet-14377	55	24	,	,	PUNCT
cet-14377	55	25	which	which	PRON
cet-14377	55	26	can	can	AUX
cet-14377	55	27	hinder	hinder	VERB
cet-14377	55	28	taxation	taxation	NOUN
cet-14377	55	29	stability	stability	NOUN
cet-14377	55	30	.	.	PUNCT
cet-14377	56	1	the	the	DET
cet-14377	56	2	instability	instability	NOUN
cet-14377	56	3	of	of	ADP
cet-14377	56	4	tax	tax	NOUN
cet-14377	56	5	revenue	revenue	NOUN
cet-14377	56	6	is	be	AUX
cet-14377	56	7	a	a	DET
cet-14377	56	8	crucial	crucial	ADJ
cet-14377	56	9	risk	risk	NOUN
cet-14377	56	10	for	for	ADP
cet-14377	56	11	maintaining	maintain	VERB
cet-14377	56	12	fiscal	fiscal	ADJ
cet-14377	56	13	balance	balance	NOUN
cet-14377	56	14	,	,	PUNCT
cet-14377	56	15	as	as	SCONJ
cet-14377	56	16	it	it	PRON
cet-14377	56	17	can	can	AUX
cet-14377	56	18	lead	lead	VERB
cet-14377	56	19	to	to	ADP
cet-14377	56	20	fluctuations	fluctuation	NOUN
cet-14377	56	21	in	in	ADP
cet-14377	56	22	revenues	revenue	NOUN
cet-14377	56	23	and	and	CCONJ
cet-14377	56	24	make	make	VERB
cet-14377	56	25	it	it	PRON
cet-14377	56	26	challenging	challenge	VERB
cet-14377	56	27	to	to	PART
cet-14377	56	28	maintain	maintain	VERB
cet-14377	56	29	fiscal	fiscal	ADJ
cet-14377	56	30	equilibrium	equilibrium	NOUN
cet-14377	56	31	,	,	PUNCT
cet-14377	56	32	limiting	limit	VERB
cet-14377	56	33	the	the	DET
cet-14377	56	34	funds	fund	NOUN
cet-14377	56	35	available	available	ADJ
cet-14377	56	36	for	for	ADP
cet-14377	56	37	essential	essential	ADJ
cet-14377	56	38	public	public	ADJ
cet-14377	56	39	services	service	NOUN
cet-14377	56	40	and	and	CCONJ
cet-14377	56	41	investments	investment	NOUN
cet-14377	56	42	(	(	PUNCT
cet-14377	56	43	evans	evan	NOUN
cet-14377	56	44	,	,	PUNCT
cet-14377	56	45	2020	2020	NUM
cet-14377	56	46	)	)	PUNCT
cet-14377	56	47	.	.	PUNCT
cet-14377	57	1	524	524	NUM
cet-14377	57	2	transfer	transfer	NOUN
cet-14377	57	3	pricing	pricing	NOUN
cet-14377	57	4	within	within	ADP
cet-14377	57	5	the	the	DET
cet-14377	57	6	european	european	PROPN
cet-14377	57	7	union	union	PROPN
cet-14377	57	8	is	be	AUX
cet-14377	57	9	a	a	DET
cet-14377	57	10	significant	significant	ADJ
cet-14377	57	11	concern	concern	NOUN
cet-14377	57	12	due	due	ADP
cet-14377	57	13	to	to	ADP
cet-14377	57	14	multinational	multinational	ADJ
cet-14377	57	15	corporations	corporation	NOUN
cet-14377	57	16	operating	operate	VERB
cet-14377	57	17	across	across	ADP
cet-14377	57	18	multiple	multiple	ADJ
cet-14377	57	19	member	member	NOUN
cet-14377	57	20	states	state	NOUN
cet-14377	57	21	.	.	PUNCT
cet-14377	58	1	while	while	SCONJ
cet-14377	58	2	the	the	DET
cet-14377	58	3	eu	eu	PROPN
cet-14377	58	4	is	be	AUX
cet-14377	58	5	a	a	DET
cet-14377	58	6	single	single	ADJ
cet-14377	58	7	market	market	NOUN
cet-14377	58	8	with	with	ADP
cet-14377	58	9	the	the	DET
cet-14377	58	10	free	free	ADJ
cet-14377	58	11	movement	movement	NOUN
cet-14377	58	12	of	of	ADP
cet-14377	58	13	goods	good	NOUN
cet-14377	58	14	,	,	PUNCT
cet-14377	58	15	services	service	NOUN
cet-14377	58	16	,	,	PUNCT
cet-14377	58	17	and	and	CCONJ
cet-14377	58	18	capital	capital	NOUN
cet-14377	58	19	,	,	PUNCT
cet-14377	58	20	each	each	DET
cet-14377	58	21	member	member	NOUN
cet-14377	58	22	state	state	NOUN
cet-14377	58	23	has	have	VERB
cet-14377	58	24	its	its	PRON
cet-14377	58	25	own	own	ADJ
cet-14377	58	26	tax	tax	NOUN
cet-14377	58	27	laws	law	NOUN
cet-14377	58	28	and	and	CCONJ
cet-14377	58	29	regulations	regulation	NOUN
cet-14377	58	30	.	.	PUNCT
cet-14377	59	1	this	this	PRON
cet-14377	59	2	creates	create	VERB
cet-14377	59	3	opportunities	opportunity	NOUN
cet-14377	59	4	for	for	SCONJ
cet-14377	59	5	multinational	multinational	ADJ
cet-14377	59	6	companies	company	NOUN
cet-14377	59	7	to	to	PART
cet-14377	59	8	engage	engage	VERB
cet-14377	59	9	in	in	ADP
cet-14377	59	10	transfer	transfer	NOUN
cet-14377	59	11	pricing	pricing	NOUN
cet-14377	59	12	practices	practice	NOUN
cet-14377	59	13	that	that	PRON
cet-14377	59	14	may	may	AUX
cet-14377	59	15	shift	shift	VERB
cet-14377	59	16	profits	profit	NOUN
cet-14377	59	17	to	to	ADP
cet-14377	59	18	low	low	ADJ
cet-14377	59	19	-	-	PUNCT
cet-14377	59	20	tax	tax	NOUN
cet-14377	59	21	jurisdictions	jurisdiction	NOUN
cet-14377	59	22	and	and	CCONJ
cet-14377	59	23	potentially	potentially	ADV
cet-14377	59	24	lead	lead	VERB
cet-14377	59	25	to	to	ADP
cet-14377	59	26	tax	tax	NOUN
cet-14377	59	27	avoidance	avoidance	NOUN
cet-14377	59	28	.	.	PUNCT
cet-14377	60	1	to	to	PART
cet-14377	60	2	address	address	VERB
cet-14377	60	3	these	these	DET
cet-14377	60	4	issues	issue	NOUN
cet-14377	60	5	,	,	PUNCT
cet-14377	60	6	the	the	DET
cet-14377	60	7	eu	eu	PROPN
cet-14377	60	8	has	have	AUX
cet-14377	60	9	taken	take	VERB
cet-14377	60	10	several	several	ADJ
cet-14377	60	11	measures	measure	NOUN
cet-14377	60	12	to	to	PART
cet-14377	60	13	regulate	regulate	VERB
cet-14377	60	14	and	and	CCONJ
cet-14377	60	15	harmonize	harmonize	VERB
cet-14377	60	16	transfer	transfer	NOUN
cet-14377	60	17	pricing	pricing	NOUN
cet-14377	60	18	within	within	ADP
cet-14377	60	19	its	its	PRON
cet-14377	60	20	borders	border	NOUN
cet-14377	60	21	(	(	PUNCT
cet-14377	60	22	rojas	rojas	PROPN
cet-14377	60	23	and	and	CCONJ
cet-14377	60	24	nikou	nikou	PROPN
cet-14377	60	25	,	,	PUNCT
cet-14377	60	26	2023	2023	NUM
cet-14377	60	27	):	):	PUNCT
cet-14377	60	28	a	a	X
cet-14377	60	29	)	)	PUNCT
cet-14377	60	30	the	the	DET
cet-14377	60	31	european	european	PROPN
cet-14377	60	32	union	union	PROPN
cet-14377	60	33	has	have	AUX
cet-14377	60	34	issued	issue	VERB
cet-14377	60	35	transfer	transfer	NOUN
cet-14377	60	36	pricing	pricing	NOUN
cet-14377	60	37	guidelines	guideline	NOUN
cet-14377	60	38	to	to	PART
cet-14377	60	39	promote	promote	VERB
cet-14377	60	40	consistency	consistency	NOUN
cet-14377	60	41	and	and	CCONJ
cet-14377	60	42	fairness	fairness	NOUN
cet-14377	60	43	in	in	ADP
cet-14377	60	44	intercompany	intercompany	NOUN
cet-14377	60	45	transactions	transaction	NOUN
cet-14377	60	46	within	within	ADP
cet-14377	60	47	the	the	DET
cet-14377	60	48	member	member	NOUN
cet-14377	60	49	states	state	NOUN
cet-14377	60	50	.	.	PUNCT
cet-14377	61	1	these	these	DET
cet-14377	61	2	guidelines	guideline	NOUN
cet-14377	61	3	are	be	AUX
cet-14377	61	4	based	base	VERB
cet-14377	61	5	on	on	ADP
cet-14377	61	6	the	the	DET
cet-14377	61	7	principles	principle	NOUN
cet-14377	61	8	set	set	VERB
cet-14377	61	9	forth	forth	ADP
cet-14377	61	10	by	by	ADP
cet-14377	61	11	the	the	DET
cet-14377	61	12	organisation	organisation	NOUN
cet-14377	61	13	for	for	ADP
cet-14377	61	14	economic	economic	ADJ
cet-14377	61	15	co	co	NOUN
cet-14377	61	16	-	-	NOUN
cet-14377	61	17	operation	operation	NOUN
cet-14377	61	18	and	and	CCONJ
cet-14377	61	19	development	development	NOUN
cet-14377	61	20	(	(	PUNCT
cet-14377	61	21	oecd	oecd	PROPN
cet-14377	61	22	)	)	PUNCT
cet-14377	61	23	and	and	CCONJ
cet-14377	61	24	help	help	VERB
cet-14377	61	25	tax	tax	NOUN
cet-14377	61	26	authorities	authority	NOUN
cet-14377	61	27	in	in	ADP
cet-14377	61	28	eu	eu	PROPN
cet-14377	61	29	countries	country	NOUN
cet-14377	61	30	assess	assess	VERB
cet-14377	61	31	transfer	transfer	NOUN
cet-14377	61	32	pricing	pricing	NOUN
cet-14377	61	33	arrangements	arrangement	NOUN
cet-14377	61	34	.	.	PUNCT
cet-14377	62	1	b	b	X
cet-14377	62	2	)	)	PUNCT
cet-14377	62	3	the	the	DET
cet-14377	62	4	arm	arm	NOUN
cet-14377	62	5	's	's	PART
cet-14377	62	6	length	length	NOUN
cet-14377	62	7	principle	principle	NOUN
cet-14377	62	8	is	be	AUX
cet-14377	62	9	a	a	DET
cet-14377	62	10	fundamental	fundamental	ADJ
cet-14377	62	11	concept	concept	NOUN
cet-14377	62	12	in	in	ADP
cet-14377	62	13	transfer	transfer	NOUN
cet-14377	62	14	pricing	pricing	NOUN
cet-14377	62	15	,	,	PUNCT
cet-14377	62	16	which	which	PRON
cet-14377	62	17	suggests	suggest	VERB
cet-14377	62	18	that	that	SCONJ
cet-14377	62	19	the	the	DET
cet-14377	62	20	prices	price	NOUN
cet-14377	62	21	charged	charge	VERB
cet-14377	62	22	for	for	ADP
cet-14377	62	23	goods	good	NOUN
cet-14377	62	24	and	and	CCONJ
cet-14377	62	25	services	service	NOUN
cet-14377	62	26	between	between	ADP
cet-14377	62	27	related	related	ADJ
cet-14377	62	28	parties	party	NOUN
cet-14377	62	29	should	should	AUX
cet-14377	62	30	be	be	AUX
cet-14377	62	31	the	the	DET
cet-14377	62	32	same	same	ADJ
cet-14377	62	33	as	as	SCONJ
cet-14377	62	34	if	if	SCONJ
cet-14377	62	35	they	they	PRON
cet-14377	62	36	were	be	AUX
cet-14377	62	37	unrelated	unrelated	ADJ
cet-14377	62	38	parties	party	NOUN
cet-14377	62	39	.	.	PUNCT
cet-14377	63	1	the	the	DET
cet-14377	63	2	eu	eu	PROPN
cet-14377	63	3	member	member	PROPN
cet-14377	63	4	states	state	NOUN
cet-14377	63	5	adhere	adhere	VERB
cet-14377	63	6	to	to	ADP
cet-14377	63	7	this	this	DET
cet-14377	63	8	principle	principle	NOUN
cet-14377	63	9	to	to	PART
cet-14377	63	10	determine	determine	VERB
cet-14377	63	11	whether	whether	SCONJ
cet-14377	63	12	transfer	transfer	NOUN
cet-14377	63	13	prices	price	NOUN
cet-14377	63	14	are	be	AUX
cet-14377	63	15	in	in	ADP
cet-14377	63	16	line	line	NOUN
cet-14377	63	17	with	with	ADP
cet-14377	63	18	market	market	NOUN
cet-14377	63	19	conditions	condition	NOUN
cet-14377	63	20	.	.	PUNCT
cet-14377	64	1	c	c	X
cet-14377	64	2	)	)	PUNCT
cet-14377	64	3	the	the	DET
cet-14377	64	4	eu	eu	PROPN
cet-14377	64	5	has	have	AUX
cet-14377	64	6	established	establish	VERB
cet-14377	64	7	a	a	DET
cet-14377	64	8	code	code	NOUN
cet-14377	64	9	of	of	ADP
cet-14377	64	10	conduct	conduct	NOUN
cet-14377	64	11	on	on	ADP
cet-14377	64	12	transfer	transfer	NOUN
cet-14377	64	13	pricing	pricing	NOUN
cet-14377	64	14	documentation	documentation	NOUN
cet-14377	64	15	to	to	PART
cet-14377	64	16	ensure	ensure	VERB
cet-14377	64	17	that	that	SCONJ
cet-14377	64	18	multinational	multinational	ADJ
cet-14377	64	19	companies	company	NOUN
cet-14377	64	20	provide	provide	VERB
cet-14377	64	21	detailed	detailed	ADJ
cet-14377	64	22	documentation	documentation	NOUN
cet-14377	64	23	and	and	CCONJ
cet-14377	64	24	justifications	justification	NOUN
cet-14377	64	25	for	for	ADP
cet-14377	64	26	their	their	PRON
cet-14377	64	27	transfer	transfer	NOUN
cet-14377	64	28	pricing	pricing	NOUN
cet-14377	64	29	practices	practice	NOUN
cet-14377	64	30	.	.	PUNCT
cet-14377	65	1	this	this	DET
cet-14377	65	2	requirement	requirement	NOUN
cet-14377	65	3	helps	help	VERB
cet-14377	65	4	tax	tax	NOUN
cet-14377	65	5	authorities	authority	NOUN
cet-14377	65	6	evaluate	evaluate	VERB
cet-14377	65	7	whether	whether	SCONJ
cet-14377	65	8	the	the	DET
cet-14377	65	9	transfer	transfer	NOUN
cet-14377	65	10	prices	price	NOUN
cet-14377	65	11	are	be	AUX
cet-14377	65	12	set	set	VERB
cet-14377	65	13	at	at	ADP
cet-14377	65	14	arm	arm	NOUN
cet-14377	65	15	's	's	PART
cet-14377	65	16	length	length	NOUN
cet-14377	65	17	(	(	PUNCT
cet-14377	65	18	succio	succio	NOUN
cet-14377	65	19	,	,	PUNCT
cet-14377	65	20	2010	2010	NUM
cet-14377	65	21	)	)	PUNCT
cet-14377	65	22	.	.	PUNCT
cet-14377	66	1	d	d	X
cet-14377	66	2	)	)	PUNCT
cet-14377	66	3	furthermore	furthermore	ADV
cet-14377	66	4	,	,	PUNCT
cet-14377	66	5	the	the	DET
cet-14377	66	6	eu	eu	PROPN
cet-14377	66	7	has	have	AUX
cet-14377	66	8	implemented	implement	VERB
cet-14377	66	9	country	country	NOUN
cet-14377	66	10	-	-	PUNCT
cet-14377	66	11	by	by	ADP
cet-14377	66	12	-	-	PUNCT
cet-14377	66	13	country	country	NOUN
cet-14377	66	14	reporting	reporting	NOUN
cet-14377	66	15	requirements	requirement	NOUN
cet-14377	66	16	for	for	ADP
cet-14377	66	17	multinational	multinational	ADJ
cet-14377	66	18	corporations	corporation	NOUN
cet-14377	66	19	with	with	ADP
cet-14377	66	20	a	a	DET
cet-14377	66	21	consolidated	consolidated	ADJ
cet-14377	66	22	group	group	NOUN
cet-14377	66	23	revenue	revenue	NOUN
cet-14377	66	24	exceeding	exceed	VERB
cet-14377	66	25	a	a	DET
cet-14377	66	26	certain	certain	ADJ
cet-14377	66	27	threshold	threshold	NOUN
cet-14377	66	28	.	.	PUNCT
cet-14377	67	1	these	these	DET
cet-14377	67	2	companies	company	NOUN
cet-14377	67	3	are	be	AUX
cet-14377	67	4	required	require	VERB
cet-14377	67	5	to	to	PART
cet-14377	67	6	provide	provide	VERB
cet-14377	67	7	detailed	detailed	ADJ
cet-14377	67	8	financial	financial	ADJ
cet-14377	67	9	and	and	CCONJ
cet-14377	67	10	tax	tax	NOUN
cet-14377	67	11	-	-	PUNCT
cet-14377	67	12	related	relate	VERB
cet-14377	67	13	information	information	NOUN
cet-14377	67	14	for	for	ADP
cet-14377	67	15	each	each	DET
cet-14377	67	16	country	country	NOUN
cet-14377	67	17	they	they	PRON
cet-14377	67	18	operate	operate	VERB
cet-14377	67	19	in	in	ADP
cet-14377	67	20	,	,	PUNCT
cet-14377	67	21	including	include	VERB
cet-14377	67	22	transfer	transfer	NOUN
cet-14377	67	23	pricing	pricing	NOUN
cet-14377	67	24	information	information	NOUN
cet-14377	67	25	.	.	PUNCT
cet-14377	68	1	cbcr	cbcr	NOUN
cet-14377	68	2	enhances	enhance	VERB
cet-14377	68	3	transparency	transparency	NOUN
cet-14377	68	4	and	and	CCONJ
cet-14377	68	5	enables	enable	VERB
cet-14377	68	6	tax	tax	NOUN
cet-14377	68	7	authorities	authority	NOUN
cet-14377	68	8	to	to	PART
cet-14377	68	9	assess	assess	VERB
cet-14377	68	10	potential	potential	ADJ
cet-14377	68	11	tax	tax	NOUN
cet-14377	68	12	risks	risk	NOUN
cet-14377	68	13	and	and	CCONJ
cet-14377	68	14	profit	profit	NOUN
cet-14377	68	15	shifting	shifting	NOUN
cet-14377	68	16	.	.	PUNCT
cet-14377	69	1	e	e	X
cet-14377	69	2	)	)	PUNCT
cet-14377	69	3	the	the	DET
cet-14377	69	4	anti	anti	ADJ
cet-14377	69	5	-	-	ADJ
cet-14377	69	6	tax	tax	ADJ
cet-14377	69	7	avoidance	avoidance	NOUN
cet-14377	69	8	directives	directive	NOUN
cet-14377	69	9	to	to	PART
cet-14377	69	10	combat	combat	VERB
cet-14377	69	11	aggressive	aggressive	ADJ
cet-14377	69	12	tax	tax	NOUN
cet-14377	69	13	planning	planning	NOUN
cet-14377	69	14	and	and	CCONJ
cet-14377	69	15	tax	tax	NOUN
cet-14377	69	16	avoidance	avoidance	NOUN
cet-14377	69	17	strategies	strategy	NOUN
cet-14377	69	18	,	,	PUNCT
cet-14377	69	19	including	include	VERB
cet-14377	69	20	those	those	PRON
cet-14377	69	21	related	relate	VERB
cet-14377	69	22	to	to	PART
cet-14377	69	23	transfer	transfer	VERB
cet-14377	69	24	pricing	pricing	NOUN
cet-14377	69	25	.	.	PUNCT
cet-14377	70	1	atad	atad	NOUN
cet-14377	70	2	includes	include	VERB
cet-14377	70	3	measures	measure	NOUN
cet-14377	70	4	to	to	PART
cet-14377	70	5	prevent	prevent	VERB
cet-14377	70	6	hybrid	hybrid	ADJ
cet-14377	70	7	mismatches	mismatch	NOUN
cet-14377	70	8	,	,	PUNCT
cet-14377	70	9	controlled	control	VERB
cet-14377	70	10	foreign	foreign	ADJ
cet-14377	70	11	company	company	NOUN
cet-14377	70	12	(	(	PUNCT
cet-14377	70	13	cfc	cfc	PROPN
cet-14377	70	14	)	)	PUNCT
cet-14377	70	15	rules	rule	NOUN
cet-14377	70	16	,	,	PUNCT
cet-14377	70	17	and	and	CCONJ
cet-14377	70	18	interest	interest	NOUN
cet-14377	70	19	deduction	deduction	NOUN
cet-14377	70	20	limitations	limitation	NOUN
cet-14377	70	21	,	,	PUNCT
cet-14377	70	22	among	among	ADP
cet-14377	70	23	others	other	NOUN
cet-14377	70	24	.	.	PUNCT
cet-14377	71	1	(	(	PUNCT
cet-14377	71	2	de	de	X
cet-14377	71	3	charette	charette	NOUN
cet-14377	71	4	,	,	PUNCT
cet-14377	71	5	2019	2019	NUM
cet-14377	71	6	)	)	PUNCT
cet-14377	71	7	.	.	PUNCT
cet-14377	72	1	f	f	X
cet-14377	72	2	)	)	PUNCT
cet-14377	72	3	the	the	DET
cet-14377	72	4	eu	eu	PROPN
cet-14377	72	5	member	member	PROPN
cet-14377	72	6	states	state	NOUN
cet-14377	72	7	have	have	AUX
cet-14377	72	8	established	establish	VERB
cet-14377	72	9	a	a	DET
cet-14377	72	10	mutual	mutual	ADJ
cet-14377	72	11	agreement	agreement	NOUN
cet-14377	72	12	procedure	procedure	NOUN
cet-14377	72	13	to	to	PART
cet-14377	72	14	resolve	resolve	VERB
cet-14377	72	15	transfer	transfer	NOUN
cet-14377	72	16	pricing	pricing	NOUN
cet-14377	72	17	disputes	dispute	NOUN
cet-14377	72	18	between	between	ADP
cet-14377	72	19	countries	country	NOUN
cet-14377	72	20	.	.	PUNCT
cet-14377	73	1	if	if	SCONJ
cet-14377	73	2	a	a	DET
cet-14377	73	3	multinational	multinational	ADJ
cet-14377	73	4	company	company	NOUN
cet-14377	73	5	faces	face	VERB
cet-14377	73	6	double	double	ADJ
cet-14377	73	7	taxation	taxation	NOUN
cet-14377	73	8	due	due	ADP
cet-14377	73	9	to	to	ADP
cet-14377	73	10	divergent	divergent	ADJ
cet-14377	73	11	transfer	transfer	NOUN
cet-14377	73	12	pricing	pricing	NOUN
cet-14377	73	13	practices	practice	NOUN
cet-14377	73	14	,	,	PUNCT
cet-14377	73	15	it	it	PRON
cet-14377	73	16	can	can	AUX
cet-14377	73	17	seek	seek	VERB
cet-14377	73	18	resolution	resolution	NOUN
cet-14377	73	19	through	through	ADP
cet-14377	73	20	the	the	DET
cet-14377	73	21	map	map	NOUN
cet-14377	73	22	to	to	PART
cet-14377	73	23	reach	reach	VERB
cet-14377	73	24	a	a	DET
cet-14377	73	25	consensus	consensus	NOUN
cet-14377	73	26	between	between	ADP
cet-14377	73	27	the	the	DET
cet-14377	73	28	relevant	relevant	ADJ
cet-14377	73	29	tax	tax	NOUN
cet-14377	73	30	authorities	authority	NOUN
cet-14377	73	31	(	(	PUNCT
cet-14377	73	32	daudrikh	daudrikh	ADJ
cet-14377	73	33	,	,	PUNCT
cet-14377	73	34	2022	2022	NUM
cet-14377	73	35	)	)	PUNCT
cet-14377	73	36	.	.	PUNCT
cet-14377	74	1	g	g	NOUN
cet-14377	74	2	)	)	PUNCT
cet-14377	74	3	the	the	DET
cet-14377	74	4	eu	eu	PROPN
cet-14377	74	5	joint	joint	ADJ
cet-14377	74	6	transfer	transfer	NOUN
cet-14377	74	7	pricing	pricing	NOUN
cet-14377	74	8	forum	forum	NOUN
cet-14377	74	9	was	be	AUX
cet-14377	74	10	established	establish	VERB
cet-14377	74	11	to	to	PART
cet-14377	74	12	facilitate	facilitate	VERB
cet-14377	74	13	cooperation	cooperation	NOUN
cet-14377	74	14	and	and	CCONJ
cet-14377	74	15	exchange	exchange	NOUN
cet-14377	74	16	of	of	ADP
cet-14377	74	17	information	information	NOUN
cet-14377	74	18	among	among	ADP
cet-14377	74	19	tax	tax	NOUN
cet-14377	74	20	authorities	authority	NOUN
cet-14377	74	21	within	within	ADP
cet-14377	74	22	the	the	DET
cet-14377	74	23	eu	eu	PROPN
cet-14377	74	24	.	.	PUNCT
cet-14377	75	1	it	it	PRON
cet-14377	75	2	serves	serve	VERB
cet-14377	75	3	as	as	ADP
cet-14377	75	4	a	a	DET
cet-14377	75	5	platform	platform	NOUN
cet-14377	75	6	for	for	ADP
cet-14377	75	7	discussing	discuss	VERB
cet-14377	75	8	transfer	transfer	NOUN
cet-14377	75	9	pricing	pricing	NOUN
cet-14377	75	10	issues	issue	NOUN
cet-14377	75	11	and	and	CCONJ
cet-14377	75	12	developing	develop	VERB
cet-14377	75	13	best	good	ADJ
cet-14377	75	14	practices	practice	NOUN
cet-14377	75	15	.	.	PUNCT
cet-14377	76	1	h	h	X
cet-14377	76	2	)	)	PUNCT
cet-14377	76	3	the	the	DET
cet-14377	76	4	eu	eu	PROPN
cet-14377	76	5	encourages	encourage	VERB
cet-14377	76	6	cross	cross	ADJ
cet-14377	76	7	-	-	ADJ
cet-14377	76	8	border	border	ADJ
cet-14377	76	9	tax	tax	NOUN
cet-14377	76	10	audits	audits	NOUN
cet-14377	76	11	and	and	CCONJ
cet-14377	76	12	information	information	NOUN
cet-14377	76	13	exchange	exchange	NOUN
cet-14377	76	14	among	among	ADP
cet-14377	76	15	its	its	PRON
cet-14377	76	16	member	member	NOUN
cet-14377	76	17	states	state	NOUN
cet-14377	76	18	to	to	PART
cet-14377	76	19	address	address	VERB
cet-14377	76	20	transfer	transfer	NOUN
cet-14377	76	21	pricing	pricing	NOUN
cet-14377	76	22	challenges	challenge	NOUN
cet-14377	76	23	effectively	effectively	ADV
cet-14377	76	24	.	.	PUNCT
cet-14377	77	1	enhanced	enhance	VERB
cet-14377	77	2	cooperation	cooperation	NOUN
cet-14377	77	3	between	between	ADP
cet-14377	77	4	tax	tax	NOUN
cet-14377	77	5	authorities	authority	NOUN
cet-14377	77	6	enables	enable	VERB
cet-14377	77	7	them	they	PRON
cet-14377	77	8	to	to	PART
cet-14377	77	9	identify	identify	VERB
cet-14377	77	10	and	and	CCONJ
cet-14377	77	11	address	address	VERB
cet-14377	77	12	potential	potential	ADJ
cet-14377	77	13	tax	tax	NOUN
cet-14377	77	14	avoidance	avoidance	NOUN
cet-14377	77	15	schemes	scheme	NOUN
cet-14377	77	16	(	(	PUNCT
cet-14377	77	17	čunderlík	čunderlík	NOUN
cet-14377	77	18	and	and	CCONJ
cet-14377	77	19	szakács	szakács	NOUN
cet-14377	77	20	,	,	PUNCT
cet-14377	77	21	2023	2023	NUM
cet-14377	77	22	)	)	PUNCT
cet-14377	77	23	.	.	PUNCT
cet-14377	78	1	3	3	X
cet-14377	78	2	.	.	X
cet-14377	78	3	methodology	methodology	NOUN
cet-14377	78	4	in	in	ADP
cet-14377	78	5	the	the	DET
cet-14377	78	6	present	present	ADJ
cet-14377	78	7	research	research	NOUN
cet-14377	78	8	,	,	PUNCT
cet-14377	78	9	the	the	DET
cet-14377	78	10	effects	effect	NOUN
cet-14377	78	11	of	of	ADP
cet-14377	78	12	transfer	transfer	NOUN
cet-14377	78	13	pricing	pricing	NOUN
cet-14377	78	14	across	across	ADP
cet-14377	78	15	countries	country	NOUN
cet-14377	78	16	are	be	AUX
cet-14377	78	17	examined	examine	VERB
cet-14377	78	18	.	.	PUNCT
cet-14377	79	1	within	within	ADP
cet-14377	79	2	this	this	DET
cet-14377	79	3	framework	framework	NOUN
cet-14377	79	4	,	,	PUNCT
cet-14377	79	5	the	the	DET
cet-14377	79	6	interpretation	interpretation	NOUN
cet-14377	79	7	of	of	ADP
cet-14377	79	8	certain	certain	ADJ
cet-14377	79	9	legal	legal	ADJ
cet-14377	79	10	and	and	CCONJ
cet-14377	79	11	regulatory	regulatory	ADJ
cet-14377	79	12	solutions	solution	NOUN
cet-14377	79	13	and	and	CCONJ
cet-14377	79	14	the	the	DET
cet-14377	79	15	presentation	presentation	NOUN
cet-14377	79	16	of	of	ADP
cet-14377	79	17	certain	certain	ADJ
cet-14377	79	18	sample	sample	NOUN
cet-14377	79	19	solutions	solution	NOUN
cet-14377	79	20	will	will	AUX
cet-14377	79	21	be	be	AUX
cet-14377	79	22	discussed	discuss	VERB
cet-14377	79	23	.	.	PUNCT
cet-14377	80	1	the	the	DET
cet-14377	80	2	study	study	NOUN
cet-14377	80	3	will	will	AUX
cet-14377	80	4	use	use	VERB
cet-14377	80	5	a	a	DET
cet-14377	80	6	traditional	traditional	ADJ
cet-14377	80	7	jurisprudential	jurisprudential	ADJ
cet-14377	80	8	approach	approach	NOUN
cet-14377	80	9	,	,	PUNCT
cet-14377	80	10	which	which	PRON
cet-14377	80	11	will	will	AUX
cet-14377	80	12	focus	focus	VERB
cet-14377	80	13	on	on	ADP
cet-14377	80	14	the	the	DET
cet-14377	80	15	examination	examination	NOUN
cet-14377	80	16	and	and	CCONJ
cet-14377	80	17	analysis	analysis	NOUN
cet-14377	80	18	of	of	ADP
cet-14377	80	19	individual	individual	ADJ
cet-14377	80	20	scientific	scientific	ADJ
cet-14377	80	21	sources	source	NOUN
cet-14377	80	22	and	and	CCONJ
cet-14377	80	23	the	the	DET
cet-14377	80	24	presentation	presentation	NOUN
cet-14377	80	25	of	of	ADP
cet-14377	80	26	current	current	ADJ
cet-14377	80	27	trends	trend	NOUN
cet-14377	80	28	.	.	PUNCT
cet-14377	81	1	within	within	ADP
cet-14377	81	2	this	this	DET
cet-14377	81	3	framework	framework	NOUN
cet-14377	81	4	,	,	PUNCT
cet-14377	81	5	legal	legal	ADJ
cet-14377	81	6	interpretation	interpretation	NOUN
cet-14377	81	7	and	and	CCONJ
cet-14377	81	8	applied	apply	VERB
cet-14377	81	9	eu	eu	PROPN
cet-14377	81	10	,	,	PUNCT
cet-14377	81	11	respectively	respectively	ADV
cet-14377	81	12	oecd	oecd	NOUN
cet-14377	81	13	policies	policy	NOUN
cet-14377	81	14	will	will	AUX
cet-14377	81	15	be	be	AUX
cet-14377	81	16	examined	examine	VERB
cet-14377	81	17	by	by	ADP
cet-14377	81	18	presenting	present	VERB
cet-14377	81	19	the	the	DET
cet-14377	81	20	risks	risk	NOUN
cet-14377	81	21	and	and	CCONJ
cet-14377	81	22	trends	trend	NOUN
cet-14377	81	23	and	and	CCONJ
cet-14377	81	24	by	by	ADP
cet-14377	81	25	examining	examine	VERB
cet-14377	81	26	the	the	DET
cet-14377	81	27	factors	factor	NOUN
cet-14377	81	28	influencing	influence	VERB
cet-14377	81	29	public	public	ADJ
cet-14377	81	30	finance	finance	NOUN
cet-14377	81	31	sustainability	sustainability	NOUN
cet-14377	81	32	that	that	PRON
cet-14377	81	33	are	be	AUX
cet-14377	81	34	the	the	DET
cet-14377	81	35	subject	subject	NOUN
cet-14377	81	36	of	of	ADP
cet-14377	81	37	the	the	DET
cet-14377	81	38	research	research	NOUN
cet-14377	81	39	.	.	PUNCT
cet-14377	82	1	in	in	ADP
cet-14377	82	2	more	more	ADJ
cet-14377	82	3	detail	detail	NOUN
cet-14377	82	4	,	,	PUNCT
cet-14377	82	5	the	the	DET
cet-14377	82	6	effect	effect	NOUN
cet-14377	82	7	of	of	ADP
cet-14377	82	8	tax	tax	NOUN
cet-14377	82	9	-	-	PUNCT
cet-14377	82	10	based	base	VERB
cet-14377	82	11	erosion	erosion	NOUN
cet-14377	82	12	and	and	CCONJ
cet-14377	82	13	inequality	inequality	NOUN
cet-14377	82	14	among	among	ADP
cet-14377	82	15	state	state	NOUN
cet-14377	82	16	jurisdictions	jurisdiction	NOUN
cet-14377	82	17	are	be	AUX
cet-14377	82	18	discussed	discuss	VERB
cet-14377	82	19	.	.	PUNCT
cet-14377	83	1	4	4	X
cet-14377	83	2	.	.	NOUN
cet-14377	83	3	results	result	NOUN
cet-14377	83	4	and	and	CCONJ
cet-14377	83	5	discussion	discussion	NOUN
cet-14377	83	6	tax	tax	NOUN
cet-14377	83	7	base	base	NOUN
cet-14377	83	8	erosion	erosion	NOUN
cet-14377	83	9	and	and	CCONJ
cet-14377	83	10	revenue	revenue	NOUN
cet-14377	83	11	losses	loss	NOUN
cet-14377	83	12	(	(	PUNCT
cet-14377	83	13	beps	bep	NOUN
cet-14377	83	14	)	)	PUNCT
cet-14377	83	15	in	in	ADP
cet-14377	83	16	the	the	DET
cet-14377	83	17	context	context	NOUN
cet-14377	83	18	of	of	ADP
cet-14377	83	19	transfer	transfer	NOUN
cet-14377	83	20	pricing	pricing	NOUN
cet-14377	83	21	refer	refer	VERB
cet-14377	83	22	to	to	ADP
cet-14377	83	23	the	the	DET
cet-14377	83	24	reduction	reduction	NOUN
cet-14377	83	25	of	of	ADP
cet-14377	83	26	a	a	DET
cet-14377	83	27	country	country	NOUN
cet-14377	83	28	's	's	PART
cet-14377	83	29	tax	tax	NOUN
cet-14377	83	30	revenue	revenue	NOUN
cet-14377	83	31	caused	cause	VERB
cet-14377	83	32	by	by	ADP
cet-14377	83	33	aggressive	aggressive	ADJ
cet-14377	83	34	tax	tax	NOUN
cet-14377	83	35	planning	planning	NOUN
cet-14377	83	36	and	and	CCONJ
cet-14377	83	37	profit	profit	NOUN
cet-14377	83	38	-	-	PUNCT
cet-14377	83	39	shifting	shift	VERB
cet-14377	83	40	strategies	strategy	NOUN
cet-14377	83	41	employed	employ	VERB
cet-14377	83	42	by	by	ADP
cet-14377	83	43	multinational	multinational	ADJ
cet-14377	83	44	corporations	corporation	NOUN
cet-14377	83	45	.	.	PUNCT
cet-14377	84	1	these	these	DET
cet-14377	84	2	practices	practice	NOUN
cet-14377	84	3	exploit	exploit	VERB
cet-14377	84	4	discrepancies	discrepancy	NOUN
cet-14377	84	5	in	in	ADP
cet-14377	84	6	tax	tax	NOUN
cet-14377	84	7	laws	law	NOUN
cet-14377	84	8	and	and	CCONJ
cet-14377	84	9	regulations	regulation	NOUN
cet-14377	84	10	between	between	ADP
cet-14377	84	11	different	different	ADJ
cet-14377	84	12	jurisdictions	jurisdiction	NOUN
cet-14377	84	13	to	to	PART
cet-14377	84	14	artificially	artificially	ADV
cet-14377	84	15	shift	shift	VERB
cet-14377	84	16	profits	profit	NOUN
cet-14377	84	17	from	from	ADP
cet-14377	84	18	high	high	ADJ
cet-14377	84	19	-	-	PUNCT
cet-14377	84	20	tax	tax	NOUN
cet-14377	84	21	jurisdictions	jurisdiction	NOUN
cet-14377	84	22	to	to	ADP
cet-14377	84	23	low	low	ADJ
cet-14377	84	24	-	-	PUNCT
cet-14377	84	25	tax	tax	NOUN
cet-14377	84	26	or	or	CCONJ
cet-14377	84	27	tax	tax	NOUN
cet-14377	84	28	-	-	PUNCT
cet-14377	84	29	haven	haven	NOUN
cet-14377	84	30	jurisdictions	jurisdiction	NOUN
cet-14377	84	31	,	,	PUNCT
cet-14377	84	32	where	where	SCONJ
cet-14377	84	33	tax	tax	NOUN
cet-14377	84	34	rates	rate	NOUN
cet-14377	84	35	are	be	AUX
cet-14377	84	36	significantly	significantly	ADV
cet-14377	84	37	lower	low	ADJ
cet-14377	84	38	or	or	CCONJ
cet-14377	84	39	non	non	ADJ
cet-14377	84	40	-	-	ADJ
cet-14377	84	41	existent	existent	ADJ
cet-14377	84	42	.	.	PUNCT
cet-14377	85	1	consequently	consequently	ADV
cet-14377	85	2	,	,	PUNCT
cet-14377	85	3	the	the	DET
cet-14377	85	4	taxable	taxable	ADJ
cet-14377	85	5	income	income	NOUN
cet-14377	85	6	of	of	ADP
cet-14377	85	7	multinational	multinational	ADJ
cet-14377	85	8	corporations	corporation	NOUN
cet-14377	85	9	within	within	ADP
cet-14377	85	10	hightax	hightax	ADJ
cet-14377	85	11	jurisdictions	jurisdiction	NOUN
cet-14377	85	12	is	be	AUX
cet-14377	85	13	diminished	diminish	VERB
cet-14377	85	14	,	,	PUNCT
cet-14377	85	15	resulting	result	VERB
cet-14377	85	16	in	in	ADP
cet-14377	85	17	reduced	reduce	VERB
cet-14377	85	18	tax	tax	NOUN
cet-14377	85	19	payments	payment	NOUN
cet-14377	85	20	and	and	CCONJ
cet-14377	85	21	diminished	diminish	VERB
cet-14377	85	22	revenue	revenue	NOUN
cet-14377	85	23	for	for	ADP
cet-14377	85	24	the	the	DET
cet-14377	85	25	government	government	NOUN
cet-14377	85	26	.	.	PUNCT
cet-14377	86	1	(	(	PUNCT
cet-14377	86	2	bradbury	bradbury	PROPN
cet-14377	86	3	et	et	PROPN
cet-14377	86	4	al	al	PROPN
cet-14377	86	5	.	.	PROPN
cet-14377	86	6	,	,	PUNCT
cet-14377	86	7	2018	2018	NUM
cet-14377	86	8	)	)	PUNCT
cet-14377	86	9	.	.	PUNCT
cet-14377	87	1	key	key	ADJ
cet-14377	87	2	factors	factor	NOUN
cet-14377	87	3	contributing	contribute	VERB
cet-14377	87	4	to	to	ADP
cet-14377	87	5	tax	tax	NOUN
cet-14377	87	6	base	base	NOUN
cet-14377	87	7	erosion	erosion	NOUN
cet-14377	87	8	and	and	CCONJ
cet-14377	87	9	revenue	revenue	NOUN
cet-14377	87	10	losses	loss	NOUN
cet-14377	87	11	include	include	VERB
cet-14377	87	12	:	:	PUNCT
cet-14377	87	13	a	a	X
cet-14377	87	14	)	)	PUNCT
cet-14377	87	15	transfer	transfer	NOUN
cet-14377	87	16	mispricing	mispricing	NOUN
cet-14377	87	17	:	:	PUNCT
cet-14377	87	18	multinational	multinational	ADJ
cet-14377	87	19	corporations	corporation	NOUN
cet-14377	87	20	may	may	AUX
cet-14377	87	21	manipulate	manipulate	VERB
cet-14377	87	22	the	the	DET
cet-14377	87	23	prices	price	NOUN
cet-14377	87	24	at	at	ADP
cet-14377	87	25	which	which	PRON
cet-14377	87	26	goods	good	NOUN
cet-14377	87	27	,	,	PUNCT
cet-14377	87	28	services	service	NOUN
cet-14377	87	29	,	,	PUNCT
cet-14377	87	30	and	and	CCONJ
cet-14377	87	31	intangible	intangible	ADJ
cet-14377	87	32	assets	asset	NOUN
cet-14377	87	33	are	be	AUX
cet-14377	87	34	transferred	transfer	VERB
cet-14377	87	35	between	between	ADP
cet-14377	87	36	related	relate	VERB
cet-14377	87	37	entities	entity	NOUN
cet-14377	87	38	to	to	PART
cet-14377	87	39	reduce	reduce	VERB
cet-14377	87	40	taxable	taxable	ADJ
cet-14377	87	41	income	income	NOUN
cet-14377	87	42	in	in	ADP
cet-14377	87	43	high	high	ADJ
cet-14377	87	44	-	-	PUNCT
cet-14377	87	45	tax	tax	NOUN
cet-14377	87	46	jurisdictions	jurisdiction	NOUN
cet-14377	87	47	.	.	PUNCT
cet-14377	88	1	this	this	PRON
cet-14377	88	2	is	be	AUX
cet-14377	88	3	commonly	commonly	ADV
cet-14377	88	4	known	know	VERB
cet-14377	88	5	as	as	ADP
cet-14377	88	6	transfer	transfer	NOUN
cet-14377	88	7	mispricing	mispricing	NOUN
cet-14377	88	8	or	or	CCONJ
cet-14377	88	9	transfer	transfer	VERB
cet-14377	88	10	pricing	pricing	NOUN
cet-14377	88	11	manipulation	manipulation	NOUN
cet-14377	88	12	(	(	PUNCT
cet-14377	88	13	wier	wier	NOUN
cet-14377	88	14	,	,	PUNCT
cet-14377	88	15	2020	2020	NUM
cet-14377	88	16	)	)	PUNCT
cet-14377	88	17	;	;	PUNCT
cet-14377	88	18	b	b	X
cet-14377	88	19	)	)	PUNCT
cet-14377	88	20	intangible	intangible	ADJ
cet-14377	88	21	asset	asset	NOUN
cet-14377	88	22	shifting	shifting	NOUN
cet-14377	88	23	:	:	PUNCT
cet-14377	88	24	the	the	DET
cet-14377	88	25	shifting	shifting	NOUN
cet-14377	88	26	of	of	ADP
cet-14377	88	27	intangible	intangible	ADJ
cet-14377	88	28	assets	asset	NOUN
cet-14377	88	29	,	,	PUNCT
cet-14377	88	30	such	such	ADJ
cet-14377	88	31	as	as	ADP
cet-14377	88	32	intellectual	intellectual	ADJ
cet-14377	88	33	property	property	NOUN
cet-14377	88	34	rights	right	NOUN
cet-14377	88	35	,	,	PUNCT
cet-14377	88	36	patents	patent	NOUN
cet-14377	88	37	,	,	PUNCT
cet-14377	88	38	trademarks	trademark	NOUN
cet-14377	88	39	,	,	PUNCT
cet-14377	88	40	and	and	CCONJ
cet-14377	88	41	copyrights	copyright	NOUN
cet-14377	88	42	,	,	PUNCT
cet-14377	88	43	to	to	ADP
cet-14377	88	44	low	low	ADJ
cet-14377	88	45	-	-	PUNCT
cet-14377	88	46	tax	tax	NOUN
cet-14377	88	47	jurisdictions	jurisdiction	NOUN
cet-14377	88	48	can	can	AUX
cet-14377	88	49	result	result	VERB
cet-14377	88	50	in	in	ADP
cet-14377	88	51	reduced	reduced	ADJ
cet-14377	88	52	profits	profit	NOUN
cet-14377	88	53	in	in	ADP
cet-14377	88	54	high	high	ADJ
cet-14377	88	55	-	-	PUNCT
cet-14377	88	56	tax	tax	NOUN
cet-14377	88	57	jurisdictions	jurisdiction	NOUN
cet-14377	88	58	and	and	CCONJ
cet-14377	88	59	inflated	inflated	ADJ
cet-14377	88	60	profits	profit	NOUN
cet-14377	88	61	in	in	ADP
cet-14377	88	62	low	low	ADJ
cet-14377	88	63	-	-	PUNCT
cet-14377	88	64	tax	tax	NOUN
cet-14377	88	65	jurisdictions	jurisdiction	NOUN
cet-14377	88	66	(	(	PUNCT
cet-14377	88	67	crotti	crotti	PROPN
cet-14377	88	68	,	,	PUNCT
cet-14377	88	69	2021	2021	NUM
cet-14377	88	70	)	)	PUNCT
cet-14377	88	71	;	;	PUNCT
cet-14377	88	72	c	c	X
cet-14377	88	73	)	)	PUNCT
cet-14377	88	74	debt	debt	NOUN
cet-14377	88	75	shifting	shifting	NOUN
cet-14377	88	76	:	:	PUNCT
cet-14377	88	77	multinational	multinational	ADJ
cet-14377	88	78	corporations	corporation	NOUN
cet-14377	88	79	may	may	AUX
cet-14377	88	80	use	use	VERB
cet-14377	88	81	intercompany	intercompany	NOUN
cet-14377	88	82	loans	loan	NOUN
cet-14377	88	83	and	and	CCONJ
cet-14377	88	84	financing	financing	NOUN
cet-14377	88	85	arrangements	arrangement	NOUN
cet-14377	88	86	to	to	PART
cet-14377	88	87	shift	shift	VERB
cet-14377	88	88	debt	debt	NOUN
cet-14377	88	89	to	to	ADP
cet-14377	88	90	high	high	ADJ
cet-14377	88	91	-	-	PUNCT
cet-14377	88	92	tax	tax	NOUN
cet-14377	88	93	jurisdictions	jurisdiction	NOUN
cet-14377	88	94	,	,	PUNCT
cet-14377	88	95	leading	lead	VERB
cet-14377	88	96	to	to	ADP
cet-14377	88	97	higher	high	ADJ
cet-14377	88	98	deductible	deductible	ADJ
cet-14377	88	99	interest	interest	NOUN
cet-14377	88	100	expenses	expense	NOUN
cet-14377	88	101	and	and	CCONJ
cet-14377	88	102	lower	low	ADJ
cet-14377	88	103	taxable	taxable	ADJ
cet-14377	88	104	income	income	NOUN
cet-14377	88	105	(	(	PUNCT
cet-14377	88	106	schindler	schindler	NOUN
cet-14377	88	107	and	and	CCONJ
cet-14377	88	108	schjelderup	schjelderup	NOUN
cet-14377	88	109	,	,	PUNCT
cet-14377	88	110	2012	2012	NUM
cet-14377	88	111	)	)	PUNCT
cet-14377	88	112	;	;	PUNCT
cet-14377	88	113	d	d	X
cet-14377	88	114	)	)	PUNCT
cet-14377	88	115	thin	thin	ADJ
cet-14377	88	116	capitalization	capitalization	NOUN
cet-14377	88	117	:	:	PUNCT
cet-14377	88	118	thin	thin	ADJ
cet-14377	88	119	capitalization	capitalization	NOUN
cet-14377	88	120	occurs	occur	VERB
cet-14377	88	121	when	when	SCONJ
cet-14377	88	122	multinational	multinational	ADJ
cet-14377	88	123	corporations	corporation	NOUN
cet-14377	88	124	finance	finance	VERB
cet-14377	88	125	their	their	PRON
cet-14377	88	126	subsidiaries	subsidiary	NOUN
cet-14377	88	127	with	with	ADP
cet-14377	88	128	a	a	DET
cet-14377	88	129	high	high	ADJ
cet-14377	88	130	proportion	proportion	NOUN
cet-14377	88	131	of	of	ADP
cet-14377	88	132	debt	debt	NOUN
cet-14377	88	133	compared	compare	VERB
cet-14377	88	134	to	to	ADP
cet-14377	88	135	equity	equity	NOUN
cet-14377	88	136	.	.	PUNCT
cet-14377	89	1	this	this	DET
cet-14377	89	2	525	525	NUM
cet-14377	89	3	enables	enable	VERB
cet-14377	89	4	them	they	PRON
cet-14377	89	5	to	to	PART
cet-14377	89	6	claim	claim	VERB
cet-14377	89	7	higher	high	ADJ
cet-14377	89	8	interest	interest	NOUN
cet-14377	89	9	deductions	deduction	NOUN
cet-14377	89	10	,	,	PUNCT
cet-14377	89	11	reducing	reduce	VERB
cet-14377	89	12	taxable	taxable	ADJ
cet-14377	89	13	income	income	NOUN
cet-14377	89	14	in	in	ADP
cet-14377	89	15	high	high	ADJ
cet-14377	89	16	-	-	PUNCT
cet-14377	89	17	tax	tax	NOUN
cet-14377	89	18	jurisdictions	jurisdiction	NOUN
cet-14377	89	19	(	(	PUNCT
cet-14377	89	20	de	de	X
cet-14377	89	21	mooij	mooij	NOUN
cet-14377	89	22	and	and	CCONJ
cet-14377	89	23	liu	liu	PROPN
cet-14377	89	24	,	,	PUNCT
cet-14377	89	25	2021	2021	NUM
cet-14377	89	26	)	)	PUNCT
cet-14377	89	27	and	and	CCONJ
cet-14377	89	28	d	d	X
cet-14377	89	29	)	)	PUNCT
cet-14377	89	30	hybrid	hybrid	ADJ
cet-14377	89	31	mismatches	mismatch	NOUN
cet-14377	89	32	,	,	PUNCT
cet-14377	89	33	which	which	PRON
cet-14377	89	34	exploit	exploit	VERB
cet-14377	89	35	differences	difference	NOUN
cet-14377	89	36	in	in	ADP
cet-14377	89	37	the	the	DET
cet-14377	89	38	tax	tax	NOUN
cet-14377	89	39	treatment	treatment	NOUN
cet-14377	89	40	of	of	ADP
cet-14377	89	41	financial	financial	ADJ
cet-14377	89	42	instruments	instrument	NOUN
cet-14377	89	43	or	or	CCONJ
cet-14377	89	44	entities	entity	NOUN
cet-14377	89	45	between	between	ADP
cet-14377	89	46	different	different	ADJ
cet-14377	89	47	countries	country	NOUN
cet-14377	89	48	to	to	PART
cet-14377	89	49	generate	generate	VERB
cet-14377	89	50	double	double	ADJ
cet-14377	89	51	non	non	NOUN
cet-14377	89	52	-	-	NOUN
cet-14377	89	53	taxation	taxation	ADJ
cet-14377	89	54	or	or	CCONJ
cet-14377	89	55	excessive	excessive	ADJ
cet-14377	89	56	deductions	deduction	NOUN
cet-14377	89	57	(	(	PUNCT
cet-14377	89	58	oecd	oecd	PROPN
cet-14377	89	59	,	,	PUNCT
cet-14377	89	60	2012	2012	NUM
cet-14377	89	61	)	)	PUNCT
cet-14377	89	62	.	.	PUNCT
cet-14377	90	1	the	the	DET
cet-14377	90	2	consequences	consequence	NOUN
cet-14377	90	3	of	of	ADP
cet-14377	90	4	tax	tax	NOUN
cet-14377	90	5	base	base	NOUN
cet-14377	90	6	erosion	erosion	NOUN
cet-14377	90	7	and	and	CCONJ
cet-14377	90	8	revenue	revenue	NOUN
cet-14377	90	9	losses	loss	NOUN
cet-14377	90	10	can	can	AUX
cet-14377	90	11	be	be	AUX
cet-14377	90	12	significant	significant	ADJ
cet-14377	90	13	.	.	PUNCT
cet-14377	91	1	they	they	PRON
cet-14377	91	2	can	can	AUX
cet-14377	91	3	lead	lead	VERB
cet-14377	91	4	to	to	ADP
cet-14377	91	5	reduced	reduce	VERB
cet-14377	91	6	government	government	NOUN
cet-14377	91	7	revenues	revenue	NOUN
cet-14377	91	8	,	,	PUNCT
cet-14377	91	9	increasing	increase	VERB
cet-14377	91	10	fiscal	fiscal	ADJ
cet-14377	91	11	deficits	deficit	NOUN
cet-14377	91	12	and	and	CCONJ
cet-14377	91	13	debt	debt	NOUN
cet-14377	91	14	burdens	burden	NOUN
cet-14377	91	15	,	,	PUNCT
cet-14377	91	16	deepening	deepen	VERB
cet-14377	91	17	income	income	NOUN
cet-14377	91	18	inequality	inequality	NOUN
cet-14377	91	19	,	,	PUNCT
cet-14377	91	20	and	and	CCONJ
cet-14377	91	21	the	the	DET
cet-14377	91	22	erosion	erosion	NOUN
cet-14377	91	23	of	of	ADP
cet-14377	91	24	tax	tax	NOUN
cet-14377	91	25	fairness	fairness	NOUN
cet-14377	91	26	.	.	PUNCT
cet-14377	92	1	meanwhile	meanwhile	ADV
cet-14377	92	2	,	,	PUNCT
cet-14377	92	3	the	the	DET
cet-14377	92	4	basic	basic	ADJ
cet-14377	92	5	rationale	rationale	NOUN
cet-14377	92	6	for	for	ADP
cet-14377	92	7	beps	bep	NOUN
cet-14377	92	8	is	be	AUX
cet-14377	92	9	the	the	DET
cet-14377	92	10	different	different	ADJ
cet-14377	92	11	tax	tax	NOUN
cet-14377	92	12	rates	rate	NOUN
cet-14377	92	13	in	in	ADP
cet-14377	92	14	each	each	DET
cet-14377	92	15	country	country	NOUN
cet-14377	92	16	,	,	PUNCT
cet-14377	92	17	which	which	PRON
cet-14377	92	18	also	also	ADV
cet-14377	92	19	gives	give	VERB
cet-14377	92	20	a	a	DET
cet-14377	92	21	very	very	ADV
cet-14377	92	22	diverse	diverse	ADJ
cet-14377	92	23	picture	picture	NOUN
cet-14377	92	24	of	of	ADP
cet-14377	92	25	the	the	DET
cet-14377	92	26	eu	eu	PROPN
cet-14377	92	27	landscape	landscape	NOUN
cet-14377	92	28	based	base	VERB
cet-14377	92	29	on	on	ADP
cet-14377	92	30	oecd	oecd	PROPN
cet-14377	92	31	data	data	PROPN
cet-14377	92	32	(	(	PUNCT
cet-14377	92	33	table	table	NOUN
cet-14377	92	34	1	1	NUM
cet-14377	92	35	)	)	PUNCT
cet-14377	92	36	.	.	PUNCT
cet-14377	93	1	table	table	NOUN
cet-14377	93	2	1	1	NUM
cet-14377	93	3	:	:	PUNCT
cet-14377	94	1	corporate	corporate	ADJ
cet-14377	94	2	income	income	NOUN
cet-14377	94	3	tax	tax	NOUN
cet-14377	94	4	(	(	PUNCT
cet-14377	94	5	cit	cit	ADJ
cet-14377	94	6	)	)	PUNCT
cet-14377	94	7	rates	rate	NOUN
cet-14377	94	8	eu	eu	PROPN
cet-14377	94	9	state	state	PROPN
cet-14377	94	10	central	central	PROPN
cet-14377	94	11	cit	cit	PROPN
cet-14377	94	12	rates	rate	NOUN
cet-14377	94	13	subcentral	subcentral	VERB
cet-14377	94	14	cit	cit	PROPN
cet-14377	94	15	rates	rate	NOUN
cet-14377	94	16	combined	combine	VERB
cet-14377	94	17	cit	cit	PROPN
cet-14377	94	18	rates	rate	NOUN
cet-14377	94	19	austria	austria	VERB
cet-14377	94	20	25.0	25.0	NUM
cet-14377	94	21	25.0	25.0	NUM
cet-14377	94	22	belgium	belgium	NOUN
cet-14377	94	23	25.0	25.0	NUM
cet-14377	94	24	25.0	25.0	NUM
cet-14377	94	25	bulgaria	bulgaria	PROPN
cet-14377	94	26	10.0	10.0	NUM
cet-14377	94	27	10.0	10.0	NUM
cet-14377	94	28	croatia	croatia	PROPN
cet-14377	94	29	18.0	18.0	NUM
cet-14377	94	30	18.0	18.0	NUM
cet-14377	94	31	cyprus	cyprus	PROPN
cet-14377	94	32	12.5	12.5	NUM
cet-14377	94	33	12.5	12.5	NUM
cet-14377	94	34	czechia	czechia	PROPN
cet-14377	94	35	19.0	19.0	NUM
cet-14377	94	36	19.0	19.0	NUM
cet-14377	94	37	denmark	denmark	NOUN
cet-14377	94	38	22.0	22.0	NUM
cet-14377	94	39	22.0	22.0	NUM
cet-14377	94	40	estonia	estonia	PROPN
cet-14377	94	41	20.0	20.0	NUM
cet-14377	94	42	20.0	20.0	NUM
cet-14377	94	43	finland	finland	NOUN
cet-14377	94	44	20.0	20.0	NUM
cet-14377	94	45	20.0	20.0	NUM
cet-14377	94	46	france	france	PROPN
cet-14377	94	47	25.8	25.8	NUM
cet-14377	94	48	25.8	25.8	NUM
cet-14377	94	49	germany	germany	PROPN
cet-14377	94	50	15.8	15.8	NUM
cet-14377	94	51	14.0	14.0	NUM
cet-14377	94	52	29.8	29.8	NUM
cet-14377	94	53	greece	greece	NOUN
cet-14377	94	54	22.0	22.0	NUM
cet-14377	94	55	22.0	22.0	NUM
cet-14377	94	56	hungary	hungary	PROPN
cet-14377	94	57	9.0	9.0	NUM
cet-14377	94	58	9.0	9.0	NUM
cet-14377	94	59	ireland	ireland	PROPN
cet-14377	94	60	12.5	12.5	NUM
cet-14377	94	61	12.5	12.5	NUM
cet-14377	94	62	italy	italy	PROPN
cet-14377	94	63	24.0	24.0	NUM
cet-14377	94	64	3.9	3.9	NUM
cet-14377	94	65	27.9	27.9	NUM
cet-14377	94	66	latvia	latvia	PROPN
cet-14377	94	67	20.0	20.0	NUM
cet-14377	94	68	20.0	20.0	NUM
cet-14377	94	69	lithuania	lithuania	PROPN
cet-14377	94	70	15.0	15.0	NUM
cet-14377	94	71	15.0	15.0	NUM
cet-14377	94	72	luxembourg	luxembourg	PROPN
cet-14377	94	73	18.2	18.2	NUM
cet-14377	94	74	6.8	6.8	NUM
cet-14377	94	75	25.0	25.0	NUM
cet-14377	94	76	malta	malta	NOUN
cet-14377	94	77	35.0	35.0	NUM
cet-14377	94	78	35.0	35.0	NUM
cet-14377	94	79	netherlands	netherlands	PROPN
cet-14377	94	80	25.8	25.8	NUM
cet-14377	94	81	25.8	25.8	NUM
cet-14377	94	82	poland	poland	PROPN
cet-14377	94	83	19.0	19.0	NUM
cet-14377	94	84	19.0	19.0	NUM
cet-14377	94	85	portugal	portugal	PROPN
cet-14377	94	86	30.0	30.0	NUM
cet-14377	94	87	1.5	1.5	NUM
cet-14377	94	88	31.5	31.5	NUM
cet-14377	94	89	romania	romania	PROPN
cet-14377	94	90	16.0	16.0	NUM
cet-14377	94	91	16.0	16.0	NUM
cet-14377	94	92	slovakia	slovakia	PROPN
cet-14377	94	93	21.0	21.0	NUM
cet-14377	94	94	21.0	21.0	NUM
cet-14377	94	95	slovenia	slovenia	NOUN
cet-14377	94	96	19.0	19.0	NUM
cet-14377	94	97	19.0	19.0	NUM
cet-14377	94	98	spain	spain	NOUN
cet-14377	94	99	25.0	25.0	NUM
cet-14377	94	100	25.0	25.0	NUM
cet-14377	94	101	sweden	sweden	PROPN
cet-14377	94	102	20.6	20.6	NUM
cet-14377	94	103	20.6	20.6	NUM
cet-14377	94	104	the	the	DET
cet-14377	94	105	table	table	NOUN
cet-14377	94	106	shows	show	VERB
cet-14377	94	107	that	that	SCONJ
cet-14377	94	108	the	the	DET
cet-14377	94	109	combined	combined	ADJ
cet-14377	94	110	tax	tax	NOUN
cet-14377	94	111	rate	rate	NOUN
cet-14377	94	112	of	of	ADP
cet-14377	94	113	almost	almost	ADV
cet-14377	94	114	half	half	NOUN
cet-14377	94	115	of	of	ADP
cet-14377	94	116	the	the	DET
cet-14377	94	117	eu	eu	PROPN
cet-14377	94	118	countries	country	NOUN
cet-14377	94	119	ranges	range	VERB
cet-14377	94	120	between	between	ADP
cet-14377	94	121	15	15	NUM
cet-14377	94	122	-	-	SYM
cet-14377	94	123	24	24	NUM
cet-14377	94	124	%	%	NOUN
cet-14377	94	125	(	(	PUNCT
cet-14377	94	126	13	13	NUM
cet-14377	94	127	countries	country	NOUN
cet-14377	94	128	,	,	PUNCT
cet-14377	94	129	48	48	NUM
cet-14377	94	130	%	%	NOUN
cet-14377	94	131	)	)	PUNCT
cet-14377	94	132	,	,	PUNCT
cet-14377	94	133	while	while	SCONJ
cet-14377	94	134	in	in	ADP
cet-14377	94	135	four	four	NUM
cet-14377	94	136	countries	country	NOUN
cet-14377	94	137	(	(	PUNCT
cet-14377	94	138	bulgaria	bulgaria	PROPN
cet-14377	94	139	,	,	PUNCT
cet-14377	94	140	cyprus	cyprus	PROPN
cet-14377	94	141	,	,	PUNCT
cet-14377	94	142	hungary	hungary	PROPN
cet-14377	94	143	and	and	CCONJ
cet-14377	94	144	ireland	ireland	PROPN
cet-14377	94	145	,	,	PUNCT
cet-14377	94	146	14	14	NUM
cet-14377	94	147	%	%	NOUN
cet-14377	94	148	of	of	ADP
cet-14377	94	149	all	all	DET
cet-14377	94	150	eu	eu	PROPN
cet-14377	94	151	states	state	NOUN
cet-14377	94	152	)	)	PUNCT
cet-14377	94	153	the	the	DET
cet-14377	94	154	rate	rate	NOUN
cet-14377	94	155	is	be	AUX
cet-14377	94	156	much	much	ADV
cet-14377	94	157	lower	low	ADJ
cet-14377	94	158	(	(	PUNCT
cet-14377	94	159	around	around	ADV
cet-14377	94	160	10	10	NUM
cet-14377	94	161	%	%	NOUN
cet-14377	94	162	)	)	PUNCT
cet-14377	94	163	and	and	CCONJ
cet-14377	94	164	for	for	ADP
cet-14377	94	165	10	10	NUM
cet-14377	94	166	countries	country	NOUN
cet-14377	94	167	(	(	PUNCT
cet-14377	94	168	37	37	NUM
cet-14377	94	169	%	%	NOUN
cet-14377	94	170	of	of	ADP
cet-14377	94	171	all	all	DET
cet-14377	94	172	eu	eu	PROPN
cet-14377	94	173	states	state	NOUN
cet-14377	94	174	)	)	PUNCT
cet-14377	94	175	it	it	PRON
cet-14377	94	176	is	be	AUX
cet-14377	94	177	equal	equal	ADJ
cet-14377	94	178	or	or	CCONJ
cet-14377	94	179	more	more	ADJ
cet-14377	94	180	than	than	ADP
cet-14377	94	181	25	25	NUM
cet-14377	94	182	%	%	NOUN
cet-14377	94	183	nevertheless	nevertheless	ADV
cet-14377	94	184	,	,	PUNCT
cet-14377	94	185	there	there	PRON
cet-14377	94	186	are	be	VERB
cet-14377	94	187	still	still	ADV
cet-14377	94	188	large	large	ADJ
cet-14377	94	189	differences	difference	NOUN
cet-14377	94	190	in	in	ADP
cet-14377	94	191	the	the	DET
cet-14377	94	192	15	15	NUM
cet-14377	94	193	-	-	SYM
cet-14377	94	194	25	25	NUM
cet-14377	94	195	%	%	NOUN
cet-14377	94	196	zone	zone	NOUN
cet-14377	94	197	,	,	PUNCT
cet-14377	94	198	with	with	ADP
cet-14377	94	199	11	11	NUM
cet-14377	94	200	countries	country	NOUN
cet-14377	94	201	having	have	VERB
cet-14377	94	202	a	a	DET
cet-14377	94	203	tax	tax	NOUN
cet-14377	94	204	rate	rate	NOUN
cet-14377	94	205	of	of	ADP
cet-14377	94	206	around	around	ADV
cet-14377	94	207	20	20	NUM
cet-14377	94	208	%	%	NOUN
cet-14377	94	209	.	.	PUNCT
cet-14377	95	1	however	however	ADV
cet-14377	95	2	,	,	PUNCT
cet-14377	95	3	from	from	ADP
cet-14377	95	4	a	a	DET
cet-14377	95	5	tax	tax	NOUN
cet-14377	95	6	revenue	revenue	NOUN
cet-14377	95	7	perspective	perspective	NOUN
cet-14377	95	8	,	,	PUNCT
cet-14377	95	9	it	it	PRON
cet-14377	95	10	is	be	AUX
cet-14377	95	11	not	not	PART
cet-14377	95	12	insignificant	insignificant	ADJ
cet-14377	95	13	as	as	SCONJ
cet-14377	95	14	can	can	AUX
cet-14377	95	15	be	be	AUX
cet-14377	95	16	seen	see	VERB
cet-14377	95	17	from	from	ADP
cet-14377	95	18	the	the	DET
cet-14377	95	19	table	table	NOUN
cet-14377	95	20	that	that	SCONJ
cet-14377	95	21	the	the	DET
cet-14377	95	22	eu	eu	PROPN
cet-14377	95	23	's	's	PART
cet-14377	95	24	strongest	strong	ADJ
cet-14377	95	25	economies	economy	NOUN
cet-14377	95	26	(	(	PUNCT
cet-14377	95	27	e.g.	e.g.	ADV
cet-14377	95	28	,	,	PUNCT
cet-14377	95	29	germany	germany	PROPN
cet-14377	95	30	,	,	PUNCT
cet-14377	95	31	france	france	PROPN
cet-14377	95	32	)	)	PUNCT
cet-14377	95	33	typically	typically	ADV
cet-14377	95	34	have	have	VERB
cet-14377	95	35	very	very	ADV
cet-14377	95	36	high	high	ADJ
cet-14377	95	37	tax	tax	NOUN
cet-14377	95	38	rates	rate	NOUN
cet-14377	95	39	,	,	PUNCT
cet-14377	95	40	while	while	SCONJ
cet-14377	95	41	ireland	ireland	PROPN
cet-14377	95	42	,	,	PUNCT
cet-14377	95	43	the	the	DET
cet-14377	95	44	frontrunner	frontrunner	NOUN
cet-14377	95	45	in	in	ADP
cet-14377	95	46	hosting	host	VERB
cet-14377	95	47	global	global	ADJ
cet-14377	95	48	players	player	NOUN
cet-14377	95	49	in	in	ADP
cet-14377	95	50	the	the	DET
cet-14377	95	51	digital	digital	ADJ
cet-14377	95	52	economy	economy	NOUN
cet-14377	95	53	,	,	PUNCT
cet-14377	95	54	has	have	VERB
cet-14377	95	55	one	one	NUM
cet-14377	95	56	of	of	ADP
cet-14377	95	57	the	the	DET
cet-14377	95	58	lowest	low	ADJ
cet-14377	95	59	tax	tax	NOUN
cet-14377	95	60	rates	rate	NOUN
cet-14377	95	61	in	in	ADP
cet-14377	95	62	the	the	DET
cet-14377	95	63	eu	eu	PROPN
cet-14377	95	64	.	.	PROPN
cet-14377	95	65	such	such	ADJ
cet-14377	95	66	and	and	CCONJ
cet-14377	95	67	similar	similar	ADJ
cet-14377	95	68	tax	tax	NOUN
cet-14377	95	69	differences	difference	NOUN
cet-14377	95	70	within	within	ADP
cet-14377	95	71	the	the	DET
cet-14377	95	72	eu	eu	PROPN
cet-14377	95	73	free	free	ADJ
cet-14377	95	74	market	market	NOUN
cet-14377	95	75	,	,	PUNCT
cet-14377	95	76	especially	especially	ADV
cet-14377	95	77	in	in	ADP
cet-14377	95	78	the	the	DET
cet-14377	95	79	internal	internal	ADJ
cet-14377	95	80	digital	digital	ADJ
cet-14377	95	81	markets	market	NOUN
cet-14377	95	82	,	,	PUNCT
cet-14377	95	83	can	can	AUX
cet-14377	95	84	generate	generate	VERB
cet-14377	95	85	significant	significant	ADJ
cet-14377	95	86	tax	tax	NOUN
cet-14377	95	87	revenue	revenue	NOUN
cet-14377	95	88	shortfalls	shortfall	NOUN
cet-14377	95	89	at	at	ADP
cet-14377	95	90	the	the	DET
cet-14377	95	91	national	national	ADJ
cet-14377	95	92	level	level	NOUN
cet-14377	95	93	.	.	PUNCT
cet-14377	96	1	another	another	DET
cet-14377	96	2	source	source	NOUN
cet-14377	96	3	of	of	ADP
cet-14377	96	4	problems	problem	NOUN
cet-14377	96	5	is	be	AUX
cet-14377	96	6	that	that	SCONJ
cet-14377	96	7	tax	tax	NOUN
cet-14377	96	8	rules	rule	NOUN
cet-14377	96	9	differ	differ	VERB
cet-14377	96	10	from	from	ADP
cet-14377	96	11	country	country	NOUN
cet-14377	96	12	to	to	ADP
cet-14377	96	13	country	country	NOUN
cet-14377	96	14	,	,	PUNCT
cet-14377	96	15	so	so	ADV
cet-14377	96	16	corporate	corporate	ADJ
cet-14377	96	17	tax	tax	NOUN
cet-14377	96	18	is	be	AUX
cet-14377	96	19	not	not	PART
cet-14377	96	20	just	just	ADV
cet-14377	96	21	a	a	DET
cet-14377	96	22	question	question	NOUN
cet-14377	96	23	of	of	ADP
cet-14377	96	24	the	the	DET
cet-14377	96	25	tax	tax	NOUN
cet-14377	96	26	rate	rate	NOUN
cet-14377	96	27	but	but	CCONJ
cet-14377	96	28	also	also	ADV
cet-14377	96	29	of	of	ADP
cet-14377	96	30	the	the	DET
cet-14377	96	31	internal	internal	ADJ
cet-14377	96	32	accounting	accounting	NOUN
cet-14377	96	33	in	in	ADP
cet-14377	96	34	each	each	DET
cet-14377	96	35	member	member	NOUN
cet-14377	96	36	state	state	NOUN
cet-14377	96	37	and	and	CCONJ
cet-14377	96	38	the	the	DET
cet-14377	96	39	communication	communication	NOUN
cet-14377	96	40	between	between	ADP
cet-14377	96	41	tax	tax	NOUN
cet-14377	96	42	authorities	authority	NOUN
cet-14377	96	43	.	.	PUNCT
cet-14377	97	1	this	this	PRON
cet-14377	97	2	shows	show	VERB
cet-14377	97	3	a	a	DET
cet-14377	97	4	rather	rather	ADV
cet-14377	97	5	significant	significant	ADJ
cet-14377	97	6	inequality	inequality	NOUN
cet-14377	97	7	among	among	ADP
cet-14377	97	8	jurisdictions	jurisdiction	NOUN
cet-14377	97	9	(	(	PUNCT
cet-14377	97	10	rogers	roger	NOUN
cet-14377	97	11	and	and	CCONJ
cet-14377	97	12	oats	oat	NOUN
cet-14377	97	13	,	,	PUNCT
cet-14377	97	14	2019	2019	NUM
cet-14377	97	15	)	)	PUNCT
cet-14377	97	16	.	.	PUNCT
cet-14377	98	1	this	this	DET
cet-14377	98	2	phenomenon	phenomenon	NOUN
cet-14377	98	3	is	be	AUX
cet-14377	98	4	often	often	ADV
cet-14377	98	5	exacerbated	exacerbate	VERB
cet-14377	98	6	by	by	ADP
cet-14377	98	7	various	various	ADJ
cet-14377	98	8	factors	factor	NOUN
cet-14377	98	9	,	,	PUNCT
cet-14377	98	10	including	include	VERB
cet-14377	98	11	variations	variation	NOUN
cet-14377	98	12	in	in	ADP
cet-14377	98	13	tax	tax	NOUN
cet-14377	98	14	policies	policy	NOUN
cet-14377	98	15	,	,	PUNCT
cet-14377	98	16	tax	tax	NOUN
cet-14377	98	17	rates	rate	NOUN
cet-14377	98	18	,	,	PUNCT
cet-14377	98	19	and	and	CCONJ
cet-14377	98	20	the	the	DET
cet-14377	98	21	presence	presence	NOUN
cet-14377	98	22	of	of	ADP
cet-14377	98	23	tax	tax	NOUN
cet-14377	98	24	havens	haven	NOUN
cet-14377	98	25	.	.	PUNCT
cet-14377	99	1	inequality	inequality	NOUN
cet-14377	99	2	among	among	ADP
cet-14377	99	3	jurisdictions	jurisdiction	NOUN
cet-14377	99	4	has	have	VERB
cet-14377	99	5	significant	significant	ADJ
cet-14377	99	6	implications	implication	NOUN
cet-14377	99	7	for	for	ADP
cet-14377	99	8	global	global	ADJ
cet-14377	99	9	tax	tax	NOUN
cet-14377	99	10	systems	system	NOUN
cet-14377	99	11	,	,	PUNCT
cet-14377	99	12	economic	economic	ADJ
cet-14377	99	13	development	development	NOUN
cet-14377	99	14	,	,	PUNCT
cet-14377	99	15	and	and	CCONJ
cet-14377	99	16	social	social	ADJ
cet-14377	99	17	welfare	welfare	NOUN
cet-14377	99	18	.	.	PUNCT
cet-14377	100	1	the	the	DET
cet-14377	100	2	dark	dark	ADJ
cet-14377	100	3	side	side	NOUN
cet-14377	100	4	of	of	ADP
cet-14377	100	5	transfer	transfer	NOUN
cet-14377	100	6	pricing	pricing	NOUN
cet-14377	100	7	:	:	PUNCT
cet-14377	100	8	its	its	PRON
cet-14377	100	9	role	role	NOUN
cet-14377	100	10	in	in	ADP
cet-14377	100	11	tax	tax	NOUN
cet-14377	100	12	avoidance	avoidance	NOUN
cet-14377	100	13	and	and	CCONJ
cet-14377	100	14	wealth	wealth	NOUN
cet-14377	100	15	retentiveness	retentiveness	NOUN
cet-14377	100	16	(	(	PUNCT
cet-14377	100	17	sikka	sikka	NOUN
cet-14377	100	18	and	and	CCONJ
cet-14377	100	19	willmott	willmott	PROPN
cet-14377	100	20	,	,	PUNCT
cet-14377	100	21	2010	2010	NUM
cet-14377	100	22	)	)	PUNCT
cet-14377	100	23	.	.	PUNCT
cet-14377	101	1	international	international	ADJ
cet-14377	101	2	tax	tax	NOUN
cet-14377	101	3	inequality	inequality	NOUN
cet-14377	101	4	can	can	AUX
cet-14377	101	5	have	have	VERB
cet-14377	101	6	several	several	ADJ
cet-14377	101	7	negative	negative	ADJ
cet-14377	101	8	effects	effect	NOUN
cet-14377	101	9	.	.	PUNCT
cet-14377	102	1	the	the	DET
cet-14377	102	2	following	follow	VERB
cet-14377	102	3	can	can	AUX
cet-14377	102	4	be	be	AUX
cet-14377	102	5	included	include	VERB
cet-14377	102	6	:	:	PUNCT
cet-14377	102	7	a	a	X
cet-14377	102	8	)	)	PUNCT
cet-14377	102	9	unhealthy	unhealthy	ADJ
cet-14377	102	10	tax	tax	NOUN
cet-14377	102	11	competition	competition	NOUN
cet-14377	102	12	between	between	ADP
cet-14377	102	13	states	state	NOUN
cet-14377	102	14	,	,	PUNCT
cet-14377	102	15	which	which	PRON
cet-14377	102	16	can	can	AUX
cet-14377	102	17	result	result	VERB
cet-14377	102	18	in	in	ADP
cet-14377	102	19	a	a	DET
cet-14377	102	20	"	"	PUNCT
cet-14377	102	21	race	race	NOUN
cet-14377	102	22	to	to	ADP
cet-14377	102	23	the	the	DET
cet-14377	102	24	bottom	bottom	NOUN
cet-14377	102	25	,	,	PUNCT
cet-14377	102	26	"	"	PUNCT
cet-14377	102	27	where	where	SCONJ
cet-14377	102	28	nations	nation	NOUN
cet-14377	102	29	lower	lower	VERB
cet-14377	102	30	their	their	PRON
cet-14377	102	31	tax	tax	NOUN
cet-14377	102	32	rates	rate	NOUN
cet-14377	102	33	and	and	CCONJ
cet-14377	102	34	offer	offer	VERB
cet-14377	102	35	preferential	preferential	ADJ
cet-14377	102	36	tax	tax	NOUN
cet-14377	102	37	regimes	regime	NOUN
cet-14377	102	38	to	to	PART
cet-14377	102	39	attract	attract	VERB
cet-14377	102	40	multinational	multinational	ADJ
cet-14377	102	41	corporations	corporation	NOUN
cet-14377	102	42	and	and	CCONJ
cet-14377	102	43	investment	investment	NOUN
cet-14377	102	44	.	.	PUNCT
cet-14377	103	1	this	this	PRON
cet-14377	103	2	can	can	AUX
cet-14377	103	3	lead	lead	VERB
cet-14377	103	4	to	to	ADP
cet-14377	103	5	reduced	reduce	VERB
cet-14377	103	6	tax	tax	NOUN
cet-14377	103	7	revenue	revenue	NOUN
cet-14377	103	8	and	and	CCONJ
cet-14377	103	9	fiscal	fiscal	ADJ
cet-14377	103	10	capacity	capacity	NOUN
cet-14377	103	11	,	,	PUNCT
cet-14377	103	12	particularly	particularly	ADV
cet-14377	103	13	for	for	ADP
cet-14377	103	14	developing	develop	VERB
cet-14377	103	15	countries	country	NOUN
cet-14377	103	16	,	,	PUNCT
cet-14377	103	17	as	as	SCONJ
cet-14377	103	18	multinational	multinational	ADJ
cet-14377	103	19	corporations	corporation	NOUN
cet-14377	103	20	may	may	AUX
cet-14377	103	21	shift	shift	VERB
cet-14377	103	22	profits	profit	NOUN
cet-14377	103	23	526	526	NUM
cet-14377	103	24	to	to	ADP
cet-14377	103	25	jurisdictions	jurisdiction	NOUN
cet-14377	103	26	with	with	ADP
cet-14377	103	27	more	more	ADV
cet-14377	103	28	favorable	favorable	ADJ
cet-14377	103	29	tax	tax	NOUN
cet-14377	103	30	environments	environment	NOUN
cet-14377	103	31	(	(	PUNCT
cet-14377	103	32	choi	choi	NOUN
cet-14377	103	33	et	et	PROPN
cet-14377	103	34	al	al	PROPN
cet-14377	103	35	.	.	PROPN
cet-14377	103	36	,	,	PUNCT
cet-14377	103	37	2020	2020	NUM
cet-14377	103	38	)	)	PUNCT
cet-14377	103	39	;	;	PUNCT
cet-14377	103	40	b	b	X
cet-14377	103	41	)	)	PUNCT
cet-14377	103	42	the	the	DET
cet-14377	103	43	existence	existence	NOUN
cet-14377	103	44	of	of	ADP
cet-14377	103	45	tax	tax	NOUN
cet-14377	103	46	havens	haven	NOUN
cet-14377	103	47	,	,	PUNCT
cet-14377	103	48	which	which	PRON
cet-14377	103	49	havens	haven	NOUN
cet-14377	103	50	exacerbate	exacerbate	VERB
cet-14377	103	51	inequality	inequality	NOUN
cet-14377	103	52	among	among	ADP
cet-14377	103	53	jurisdictions	jurisdiction	NOUN
cet-14377	103	54	by	by	ADP
cet-14377	103	55	siphoning	siphon	VERB
cet-14377	103	56	off	off	ADP
cet-14377	103	57	taxable	taxable	ADJ
cet-14377	103	58	income	income	NOUN
cet-14377	103	59	from	from	ADP
cet-14377	103	60	higher	high	ADJ
cet-14377	103	61	-	-	PUNCT
cet-14377	103	62	tax	tax	NOUN
cet-14377	103	63	countries	country	NOUN
cet-14377	103	64	.	.	PUNCT
cet-14377	104	1	the	the	DET
cet-14377	104	2	lack	lack	NOUN
cet-14377	104	3	of	of	ADP
cet-14377	104	4	consistent	consistent	ADJ
cet-14377	104	5	and	and	CCONJ
cet-14377	104	6	comprehensive	comprehensive	ADJ
cet-14377	104	7	global	global	ADJ
cet-14377	104	8	tax	tax	NOUN
cet-14377	104	9	rules	rule	NOUN
cet-14377	104	10	can	can	AUX
cet-14377	104	11	contribute	contribute	VERB
cet-14377	104	12	to	to	ADP
cet-14377	104	13	tax	tax	NOUN
cet-14377	104	14	inequality	inequality	NOUN
cet-14377	104	15	.	.	PUNCT
cet-14377	105	1	varying	vary	VERB
cet-14377	105	2	tax	tax	NOUN
cet-14377	105	3	laws	law	NOUN
cet-14377	105	4	and	and	CCONJ
cet-14377	105	5	treaties	treaty	NOUN
cet-14377	105	6	between	between	ADP
cet-14377	105	7	countries	country	NOUN
cet-14377	105	8	can	can	AUX
cet-14377	105	9	create	create	VERB
cet-14377	105	10	opportunities	opportunity	NOUN
cet-14377	105	11	for	for	ADP
cet-14377	105	12	aggressive	aggressive	ADJ
cet-14377	105	13	tax	tax	NOUN
cet-14377	105	14	planning	planning	NOUN
cet-14377	105	15	and	and	CCONJ
cet-14377	105	16	profit	profit	NOUN
cet-14377	105	17	shifting	shifting	NOUN
cet-14377	105	18	,	,	PUNCT
cet-14377	105	19	leading	lead	VERB
cet-14377	105	20	to	to	ADP
cet-14377	105	21	imbalances	imbalance	NOUN
cet-14377	105	22	in	in	ADP
cet-14377	105	23	tax	tax	NOUN
cet-14377	105	24	revenue	revenue	NOUN
cet-14377	105	25	collection	collection	NOUN
cet-14377	105	26	(	(	PUNCT
cet-14377	105	27	pesiri	pesiri	PROPN
cet-14377	105	28	,	,	PUNCT
cet-14377	105	29	2022	2022	NUM
cet-14377	105	30	)	)	PUNCT
cet-14377	105	31	;	;	PUNCT
cet-14377	105	32	c	c	X
cet-14377	105	33	)	)	PUNCT
cet-14377	105	34	base	base	NOUN
cet-14377	105	35	erosion	erosion	NOUN
cet-14377	105	36	and	and	CCONJ
cet-14377	105	37	profit	profit	NOUN
cet-14377	105	38	shifting	shifting	NOUN
cet-14377	105	39	,	,	PUNCT
cet-14377	105	40	which	which	PRON
cet-14377	105	41	are	be	AUX
cet-14377	105	42	strategies	strategy	NOUN
cet-14377	105	43	used	use	VERB
cet-14377	105	44	by	by	ADP
cet-14377	105	45	multinational	multinational	ADJ
cet-14377	105	46	corporations	corporation	NOUN
cet-14377	105	47	to	to	PART
cet-14377	105	48	exploit	exploit	VERB
cet-14377	105	49	gaps	gap	NOUN
cet-14377	105	50	and	and	CCONJ
cet-14377	105	51	mismatches	mismatch	NOUN
cet-14377	105	52	in	in	ADP
cet-14377	105	53	tax	tax	NOUN
cet-14377	105	54	rules	rule	NOUN
cet-14377	105	55	between	between	ADP
cet-14377	105	56	jurisdictions	jurisdiction	NOUN
cet-14377	105	57	,	,	PUNCT
cet-14377	105	58	artificially	artificially	ADV
cet-14377	105	59	shifting	shift	VERB
cet-14377	105	60	profits	profit	NOUN
cet-14377	105	61	to	to	ADP
cet-14377	105	62	low	low	ADJ
cet-14377	105	63	-	-	PUNCT
cet-14377	105	64	tax	tax	NOUN
cet-14377	105	65	jurisdictions	jurisdiction	NOUN
cet-14377	105	66	.	.	PUNCT
cet-14377	106	1	this	this	DET
cet-14377	106	2	practice	practice	NOUN
cet-14377	106	3	erodes	erode	VERB
cet-14377	106	4	the	the	DET
cet-14377	106	5	tax	tax	NOUN
cet-14377	106	6	base	base	NOUN
cet-14377	106	7	and	and	CCONJ
cet-14377	106	8	exacerbates	exacerbate	VERB
cet-14377	106	9	tax	tax	NOUN
cet-14377	106	10	inequality	inequality	NOUN
cet-14377	106	11	,	,	PUNCT
cet-14377	106	12	as	as	SCONJ
cet-14377	106	13	multinational	multinational	ADJ
cet-14377	106	14	corporations	corporation	NOUN
cet-14377	106	15	reduce	reduce	VERB
cet-14377	106	16	their	their	PRON
cet-14377	106	17	tax	tax	NOUN
cet-14377	106	18	contributions	contribution	NOUN
cet-14377	106	19	in	in	ADP
cet-14377	106	20	higher	high	ADJ
cet-14377	106	21	-	-	PUNCT
cet-14377	106	22	tax	tax	NOUN
cet-14377	106	23	jurisdictions	jurisdiction	NOUN
cet-14377	106	24	(	(	PUNCT
cet-14377	106	25	beps	bep	NOUN
cet-14377	106	26	,	,	PUNCT
cet-14377	106	27	2023	2023	NUM
cet-14377	106	28	)	)	PUNCT
cet-14377	106	29	;	;	PUNCT
cet-14377	106	30	d	d	X
cet-14377	106	31	)	)	PUNCT
cet-14377	106	32	capacity	capacity	NOUN
cet-14377	106	33	constraints	constraint	NOUN
cet-14377	106	34	in	in	ADP
cet-14377	106	35	public	public	ADJ
cet-14377	106	36	administration	administration	NOUN
cet-14377	106	37	:	:	PUNCT
cet-14377	106	38	developing	develop	VERB
cet-14377	106	39	countries	country	NOUN
cet-14377	106	40	may	may	AUX
cet-14377	106	41	face	face	VERB
cet-14377	106	42	capacity	capacity	NOUN
cet-14377	106	43	constraints	constraint	NOUN
cet-14377	106	44	in	in	ADP
cet-14377	106	45	tax	tax	NOUN
cet-14377	106	46	administration	administration	NOUN
cet-14377	106	47	and	and	CCONJ
cet-14377	106	48	enforcement	enforcement	NOUN
cet-14377	106	49	,	,	PUNCT
cet-14377	106	50	leading	lead	VERB
cet-14377	106	51	to	to	ADP
cet-14377	106	52	challenges	challenge	NOUN
cet-14377	106	53	in	in	ADP
cet-14377	106	54	effectively	effectively	ADV
cet-14377	106	55	capturing	capture	VERB
cet-14377	106	56	tax	tax	NOUN
cet-14377	106	57	revenue	revenue	NOUN
cet-14377	106	58	from	from	ADP
cet-14377	106	59	multinational	multinational	ADJ
cet-14377	106	60	corporations	corporation	NOUN
cet-14377	106	61	and	and	CCONJ
cet-14377	106	62	wealthy	wealthy	ADJ
cet-14377	106	63	individuals	individual	NOUN
cet-14377	106	64	.	.	PUNCT
cet-14377	107	1	this	this	PRON
cet-14377	107	2	can	can	AUX
cet-14377	107	3	contribute	contribute	VERB
cet-14377	107	4	to	to	ADP
cet-14377	107	5	disparities	disparity	NOUN
cet-14377	107	6	in	in	ADP
cet-14377	107	7	fiscal	fiscal	ADJ
cet-14377	107	8	capacity	capacity	NOUN
cet-14377	107	9	and	and	CCONJ
cet-14377	107	10	revenue	revenue	NOUN
cet-14377	107	11	generation	generation	NOUN
cet-14377	107	12	among	among	ADP
cet-14377	107	13	jurisdictions	jurisdiction	NOUN
cet-14377	107	14	;	;	PUNCT
cet-14377	107	15	e	e	X
cet-14377	107	16	)	)	PUNCT
cet-14377	107	17	impact	impact	NOUN
cet-14377	107	18	on	on	ADP
cet-14377	107	19	social	social	ADJ
cet-14377	107	20	welfare	welfare	NOUN
cet-14377	107	21	:	:	PUNCT
cet-14377	107	22	inequality	inequality	NOUN
cet-14377	107	23	among	among	ADP
cet-14377	107	24	jurisdictions	jurisdiction	NOUN
cet-14377	107	25	can	can	AUX
cet-14377	107	26	impact	impact	VERB
cet-14377	107	27	social	social	ADJ
cet-14377	107	28	welfare	welfare	NOUN
cet-14377	107	29	and	and	CCONJ
cet-14377	107	30	public	public	ADJ
cet-14377	107	31	services	service	NOUN
cet-14377	107	32	.	.	PUNCT
cet-14377	108	1	countries	country	NOUN
cet-14377	108	2	with	with	ADP
cet-14377	108	3	lower	low	ADJ
cet-14377	108	4	tax	tax	NOUN
cet-14377	108	5	revenues	revenue	NOUN
cet-14377	108	6	may	may	AUX
cet-14377	108	7	face	face	VERB
cet-14377	108	8	challenges	challenge	NOUN
cet-14377	108	9	in	in	ADP
cet-14377	108	10	adequately	adequately	ADV
cet-14377	108	11	funding	fund	VERB
cet-14377	108	12	essential	essential	ADJ
cet-14377	108	13	services	service	NOUN
cet-14377	108	14	such	such	ADJ
cet-14377	108	15	as	as	ADP
cet-14377	108	16	healthcare	healthcare	NOUN
cet-14377	108	17	,	,	PUNCT
cet-14377	108	18	education	education	NOUN
cet-14377	108	19	,	,	PUNCT
cet-14377	108	20	and	and	CCONJ
cet-14377	108	21	infrastructure	infrastructure	NOUN
cet-14377	108	22	development	development	NOUN
cet-14377	108	23	,	,	PUNCT
cet-14377	108	24	potentially	potentially	ADV
cet-14377	108	25	leading	lead	VERB
cet-14377	108	26	to	to	ADP
cet-14377	108	27	disparities	disparity	NOUN
cet-14377	108	28	in	in	ADP
cet-14377	108	29	living	living	NOUN
cet-14377	108	30	standards	standard	NOUN
cet-14377	108	31	and	and	CCONJ
cet-14377	108	32	social	social	ADJ
cet-14377	108	33	well	well	ADV
cet-14377	108	34	-	-	PUNCT
cet-14377	108	35	being	being	NOUN
cet-14377	108	36	;	;	PUNCT
cet-14377	108	37	f	f	X
cet-14377	108	38	)	)	PUNCT
cet-14377	108	39	wide	wide	ADJ
cet-14377	108	40	disparities	disparity	NOUN
cet-14377	108	41	in	in	ADP
cet-14377	108	42	tax	tax	NOUN
cet-14377	108	43	policies	policy	NOUN
cet-14377	108	44	and	and	CCONJ
cet-14377	108	45	revenue	revenue	NOUN
cet-14377	108	46	collection	collection	NOUN
cet-14377	108	47	among	among	ADP
cet-14377	108	48	jurisdictions	jurisdiction	NOUN
cet-14377	108	49	can	can	AUX
cet-14377	108	50	have	have	VERB
cet-14377	108	51	implications	implication	NOUN
cet-14377	108	52	for	for	ADP
cet-14377	108	53	global	global	ADJ
cet-14377	108	54	economic	economic	ADJ
cet-14377	108	55	stability	stability	NOUN
cet-14377	108	56	.	.	PUNCT
cet-14377	109	1	unequal	unequal	ADJ
cet-14377	109	2	tax	tax	NOUN
cet-14377	109	3	practices	practice	NOUN
cet-14377	109	4	can	can	AUX
cet-14377	109	5	create	create	VERB
cet-14377	109	6	distortions	distortion	NOUN
cet-14377	109	7	in	in	ADP
cet-14377	109	8	trade	trade	NOUN
cet-14377	109	9	and	and	CCONJ
cet-14377	109	10	investment	investment	NOUN
cet-14377	109	11	patterns	pattern	NOUN
cet-14377	109	12	,	,	PUNCT
cet-14377	109	13	potentially	potentially	ADV
cet-14377	109	14	impacting	impact	VERB
cet-14377	109	15	economic	economic	ADJ
cet-14377	109	16	growth	growth	NOUN
cet-14377	109	17	and	and	CCONJ
cet-14377	109	18	financial	financial	ADJ
cet-14377	109	19	markets	market	NOUN
cet-14377	109	20	.	.	PUNCT
cet-14377	110	1	addressing	address	VERB
cet-14377	110	2	inequality	inequality	NOUN
cet-14377	110	3	among	among	ADP
cet-14377	110	4	jurisdictions	jurisdiction	NOUN
cet-14377	110	5	requires	require	VERB
cet-14377	110	6	international	international	ADJ
cet-14377	110	7	cooperation	cooperation	NOUN
cet-14377	110	8	and	and	CCONJ
cet-14377	110	9	coordinated	coordinated	ADJ
cet-14377	110	10	efforts	effort	NOUN
cet-14377	110	11	in	in	ADP
cet-14377	110	12	the	the	DET
cet-14377	110	13	fields	field	NOUN
cet-14377	110	14	of	of	ADP
cet-14377	110	15	international	international	ADJ
cet-14377	110	16	tax	tax	NOUN
cet-14377	110	17	cooperation	cooperation	NOUN
cet-14377	110	18	,	,	PUNCT
cet-14377	110	19	global	global	ADJ
cet-14377	110	20	tax	tax	NOUN
cet-14377	110	21	reforms	reform	NOUN
cet-14377	110	22	,	,	PUNCT
cet-14377	110	23	administrative	administrative	ADJ
cet-14377	110	24	capacity	capacity	NOUN
cet-14377	110	25	building	building	NOUN
cet-14377	110	26	,	,	PUNCT
cet-14377	110	27	and	and	CCONJ
cet-14377	110	28	enhanced	enhance	VERB
cet-14377	110	29	transparency	transparency	NOUN
cet-14377	110	30	and	and	CCONJ
cet-14377	110	31	information	information	NOUN
cet-14377	110	32	exchange	exchange	NOUN
cet-14377	110	33	between	between	ADP
cet-14377	110	34	tax	tax	NOUN
cet-14377	110	35	authorities	authority	NOUN
cet-14377	110	36	(	(	PUNCT
cet-14377	110	37	brychta	brychta	PROPN
cet-14377	110	38	et	et	PROPN
cet-14377	110	39	al	al	PROPN
cet-14377	110	40	.	.	PROPN
cet-14377	110	41	,	,	PUNCT
cet-14377	110	42	2020	2020	NUM
cet-14377	110	43	)	)	PUNCT
cet-14377	110	44	.	.	PUNCT
cet-14377	111	1	5	5	X
cet-14377	111	2	.	.	X
cet-14377	111	3	conclusions	conclusion	NOUN
cet-14377	111	4	at	at	ADP
cet-14377	111	5	the	the	DET
cet-14377	111	6	eu	eu	PROPN
cet-14377	111	7	level	level	NOUN
cet-14377	111	8	,	,	PUNCT
cet-14377	111	9	the	the	DET
cet-14377	111	10	main	main	ADJ
cet-14377	111	11	arenas	arena	NOUN
cet-14377	111	12	for	for	ADP
cet-14377	111	13	action	action	NOUN
cet-14377	111	14	on	on	ADP
cet-14377	111	15	beps	bep	NOUN
cet-14377	111	16	and	and	CCONJ
cet-14377	111	17	transfer	transfer	NOUN
cet-14377	111	18	pricing	pricing	NOUN
cet-14377	111	19	issues	issue	NOUN
cet-14377	111	20	are	be	AUX
cet-14377	111	21	the	the	DET
cet-14377	111	22	international	international	ADJ
cet-14377	111	23	cooperation	cooperation	NOUN
cet-14377	111	24	platforms	platform	NOUN
cet-14377	111	25	at	at	ADP
cet-14377	111	26	the	the	DET
cet-14377	111	27	oecd	oecd	PROPN
cet-14377	111	28	level	level	NOUN
cet-14377	111	29	,	,	PUNCT
cet-14377	111	30	but	but	CCONJ
cet-14377	111	31	there	there	PRON
cet-14377	111	32	is	be	VERB
cet-14377	111	33	a	a	DET
cet-14377	111	34	need	need	NOUN
cet-14377	111	35	to	to	PART
cet-14377	111	36	accelerate	accelerate	VERB
cet-14377	111	37	the	the	DET
cet-14377	111	38	process	process	NOUN
cet-14377	111	39	at	at	ADP
cet-14377	111	40	the	the	DET
cet-14377	111	41	eu	eu	PROPN
cet-14377	111	42	level	level	NOUN
cet-14377	111	43	.	.	PUNCT
cet-14377	112	1	this	this	PRON
cet-14377	112	2	is	be	AUX
cet-14377	112	3	mainly	mainly	ADV
cet-14377	112	4	due	due	ADJ
cet-14377	112	5	to	to	ADP
cet-14377	112	6	the	the	DET
cet-14377	112	7	current	current	ADJ
cet-14377	112	8	complex	complex	ADJ
cet-14377	112	9	crises	crisis	NOUN
cet-14377	112	10	(	(	PUNCT
cet-14377	112	11	post	post	NOUN
cet-14377	112	12	-	-	NOUN
cet-14377	112	13	covid	covid	ADJ
cet-14377	112	14	,	,	PUNCT
cet-14377	112	15	the	the	DET
cet-14377	112	16	war	war	NOUN
cet-14377	112	17	in	in	ADP
cet-14377	112	18	ukraine	ukraine	ADJ
cet-14377	112	19	,	,	PUNCT
cet-14377	112	20	demographic	demographic	ADJ
cet-14377	112	21	changes	change	NOUN
cet-14377	112	22	,	,	PUNCT
cet-14377	112	23	ageing	age	VERB
cet-14377	112	24	society	society	NOUN
cet-14377	112	25	,	,	PUNCT
cet-14377	112	26	etc	etc	X
cet-14377	112	27	.	.	X
cet-14377	112	28	)	)	PUNCT
cet-14377	112	29	,	,	PUNCT
cet-14377	112	30	which	which	PRON
cet-14377	112	31	require	require	VERB
cet-14377	112	32	a	a	DET
cet-14377	112	33	rapid	rapid	ADJ
cet-14377	112	34	response	response	NOUN
cet-14377	112	35	.	.	PUNCT
cet-14377	113	1	otherwise	otherwise	ADV
cet-14377	113	2	,	,	PUNCT
cet-14377	113	3	the	the	DET
cet-14377	113	4	long	long	ADJ
cet-14377	113	5	-	-	PUNCT
cet-14377	113	6	term	term	NOUN
cet-14377	113	7	budgetary	budgetary	ADJ
cet-14377	113	8	planning	planning	NOUN
cet-14377	113	9	and	and	CCONJ
cet-14377	113	10	sustainability	sustainability	NOUN
cet-14377	113	11	of	of	ADP
cet-14377	113	12	member	member	NOUN
cet-14377	113	13	states	state	NOUN
cet-14377	113	14	will	will	AUX
cet-14377	113	15	be	be	AUX
cet-14377	113	16	put	put	VERB
cet-14377	113	17	at	at	ADP
cet-14377	113	18	risk	risk	NOUN
cet-14377	113	19	,	,	PUNCT
cet-14377	113	20	either	either	CCONJ
cet-14377	113	21	by	by	ADP
cet-14377	113	22	losing	lose	VERB
cet-14377	113	23	revenue	revenue	NOUN
cet-14377	113	24	sources	source	NOUN
cet-14377	113	25	or	or	CCONJ
cet-14377	113	26	by	by	ADP
cet-14377	113	27	increasing	increase	VERB
cet-14377	113	28	state	state	NOUN
cet-14377	113	29	debt	debt	NOUN
cet-14377	113	30	.	.	PUNCT
cet-14377	114	1	as	as	SCONJ
cet-14377	114	2	has	have	AUX
cet-14377	114	3	already	already	ADV
cet-14377	114	4	been	be	AUX
cet-14377	114	5	mentioned	mention	VERB
cet-14377	114	6	,	,	PUNCT
cet-14377	114	7	the	the	DET
cet-14377	114	8	existing	exist	VERB
cet-14377	114	9	legal	legal	ADJ
cet-14377	114	10	approach	approach	NOUN
cet-14377	114	11	focuses	focus	VERB
cet-14377	114	12	first	first	ADV
cet-14377	114	13	and	and	CCONJ
cet-14377	114	14	foremost	foremost	ADV
cet-14377	114	15	on	on	ADP
cet-14377	114	16	defining	define	VERB
cet-14377	114	17	the	the	DET
cet-14377	114	18	problem	problem	NOUN
cet-14377	114	19	,	,	PUNCT
cet-14377	114	20	in	in	ADP
cet-14377	114	21	which	which	PRON
cet-14377	114	22	it	it	PRON
cet-14377	114	23	is	be	AUX
cet-14377	114	24	excellent	excellent	ADJ
cet-14377	114	25	at	at	ADP
cet-14377	114	26	identifying	identify	VERB
cet-14377	114	27	the	the	DET
cet-14377	114	28	problem	problem	NOUN
cet-14377	114	29	points	point	VERB
cet-14377	114	30	and	and	CCONJ
cet-14377	114	31	formulating	formulate	VERB
cet-14377	114	32	proposals	proposal	NOUN
cet-14377	114	33	for	for	ADP
cet-14377	114	34	a	a	DET
cet-14377	114	35	regulatory	regulatory	ADJ
cet-14377	114	36	solution	solution	NOUN
cet-14377	114	37	.	.	PUNCT
cet-14377	115	1	however	however	ADV
cet-14377	115	2	,	,	PUNCT
cet-14377	115	3	coming	come	VERB
cet-14377	115	4	from	from	ADP
cet-14377	115	5	social	social	ADJ
cet-14377	115	6	sciences	science	NOUN
cet-14377	115	7	,	,	PUNCT
cet-14377	115	8	the	the	DET
cet-14377	115	9	proposals	proposal	NOUN
cet-14377	115	10	always	always	ADV
cet-14377	115	11	depend	depend	VERB
cet-14377	115	12	on	on	ADP
cet-14377	115	13	the	the	DET
cet-14377	115	14	political	political	ADJ
cet-14377	115	15	will	will	NOUN
cet-14377	115	16	of	of	ADP
cet-14377	115	17	the	the	DET
cet-14377	115	18	currents	current	NOUN
cet-14377	115	19	.	.	PUNCT
cet-14377	116	1	in	in	ADP
cet-14377	116	2	the	the	DET
cet-14377	116	3	present	present	ADJ
cet-14377	116	4	study	study	NOUN
cet-14377	116	5	,	,	PUNCT
cet-14377	116	6	therefore	therefore	ADV
cet-14377	116	7	,	,	PUNCT
cet-14377	116	8	it	it	PRON
cet-14377	116	9	is	be	AUX
cet-14377	116	10	important	important	ADJ
cet-14377	116	11	to	to	PART
cet-14377	116	12	expand	expand	VERB
cet-14377	116	13	the	the	DET
cet-14377	116	14	existing	exist	VERB
cet-14377	116	15	theoretical	theoretical	ADJ
cet-14377	116	16	base	base	NOUN
cet-14377	116	17	and	and	CCONJ
cet-14377	116	18	to	to	PART
cet-14377	116	19	make	make	VERB
cet-14377	116	20	new	new	ADJ
cet-14377	116	21	proposals	proposal	NOUN
cet-14377	116	22	that	that	PRON
cet-14377	116	23	can	can	AUX
cet-14377	116	24	move	move	VERB
cet-14377	116	25	the	the	DET
cet-14377	116	26	debate	debate	NOUN
cet-14377	116	27	forward	forward	ADV
cet-14377	116	28	on	on	ADP
cet-14377	116	29	a	a	DET
cet-14377	116	30	practical	practical	ADJ
cet-14377	116	31	level	level	NOUN
cet-14377	116	32	at	at	ADP
cet-14377	116	33	the	the	DET
cet-14377	116	34	eu	eu	PROPN
cet-14377	116	35	level	level	NOUN
cet-14377	116	36	.	.	PUNCT
cet-14377	117	1	with	with	ADP
cet-14377	117	2	this	this	PRON
cet-14377	117	3	in	in	ADP
cet-14377	117	4	mind	mind	NOUN
cet-14377	117	5	,	,	PUNCT
cet-14377	117	6	and	and	CCONJ
cet-14377	117	7	based	base	VERB
cet-14377	117	8	on	on	ADP
cet-14377	117	9	the	the	DET
cet-14377	117	10	above	above	ADJ
cet-14377	117	11	analysis	analysis	NOUN
cet-14377	117	12	,	,	PUNCT
cet-14377	117	13	the	the	DET
cet-14377	117	14	following	follow	VERB
cet-14377	117	15	areas	area	NOUN
cet-14377	117	16	should	should	AUX
cet-14377	117	17	be	be	AUX
cet-14377	117	18	the	the	DET
cet-14377	117	19	most	most	ADV
cet-14377	117	20	imminent	imminent	ADJ
cet-14377	117	21	changes	change	NOUN
cet-14377	117	22	on	on	ADP
cet-14377	117	23	the	the	DET
cet-14377	117	24	eu	eu	PROPN
cet-14377	117	25	level	level	NOUN
cet-14377	117	26	:	:	PUNCT
cet-14377	117	27	a	a	X
cet-14377	117	28	)	)	PUNCT
cet-14377	117	29	digital	digital	ADJ
cet-14377	117	30	taxation	taxation	NOUN
cet-14377	117	31	is	be	AUX
cet-14377	117	32	crucial	crucial	ADJ
cet-14377	117	33	in	in	ADP
cet-14377	117	34	the	the	DET
cet-14377	117	35	eu	eu	PROPN
cet-14377	117	36	context	context	NOUN
cet-14377	117	37	concerning	concern	VERB
cet-14377	117	38	this	this	DET
cet-14377	117	39	matter	matter	NOUN
cet-14377	117	40	as	as	SCONJ
cet-14377	117	41	it	it	PRON
cet-14377	117	42	addresses	address	VERB
cet-14377	117	43	the	the	DET
cet-14377	117	44	challenges	challenge	NOUN
cet-14377	117	45	posed	pose	VERB
cet-14377	117	46	by	by	ADP
cet-14377	117	47	the	the	DET
cet-14377	117	48	digital	digital	ADJ
cet-14377	117	49	economy	economy	NOUN
cet-14377	117	50	's	's	PART
cet-14377	117	51	borderless	borderless	ADJ
cet-14377	117	52	nature	nature	NOUN
cet-14377	117	53	and	and	CCONJ
cet-14377	117	54	profit	profit	NOUN
cet-14377	117	55	-	-	PUNCT
cet-14377	117	56	shifting	shift	VERB
cet-14377	117	57	opportunities	opportunity	NOUN
cet-14377	117	58	.	.	PUNCT
cet-14377	118	1	with	with	ADP
cet-14377	118	2	digital	digital	ADJ
cet-14377	118	3	companies	company	NOUN
cet-14377	118	4	often	often	ADV
cet-14377	118	5	operating	operate	VERB
cet-14377	118	6	across	across	ADP
cet-14377	118	7	eu	eu	PROPN
cet-14377	118	8	borders	border	NOUN
cet-14377	118	9	without	without	ADP
cet-14377	118	10	a	a	DET
cet-14377	118	11	physical	physical	ADJ
cet-14377	118	12	presence	presence	NOUN
cet-14377	118	13	,	,	PUNCT
cet-14377	118	14	they	they	PRON
cet-14377	118	15	can	can	AUX
cet-14377	118	16	exploit	exploit	VERB
cet-14377	118	17	gaps	gap	NOUN
cet-14377	118	18	in	in	ADP
cet-14377	118	19	traditional	traditional	ADJ
cet-14377	118	20	tax	tax	NOUN
cet-14377	118	21	rules	rule	NOUN
cet-14377	118	22	,	,	PUNCT
cet-14377	118	23	leading	lead	VERB
cet-14377	118	24	to	to	ADP
cet-14377	118	25	uneven	uneven	ADJ
cet-14377	118	26	tax	tax	NOUN
cet-14377	118	27	distribution	distribution	NOUN
cet-14377	118	28	and	and	CCONJ
cet-14377	118	29	harmful	harmful	ADJ
cet-14377	118	30	tax	tax	NOUN
cet-14377	118	31	competition	competition	NOUN
cet-14377	118	32	among	among	ADP
cet-14377	118	33	member	member	NOUN
cet-14377	118	34	states	state	NOUN
cet-14377	118	35	,	,	PUNCT
cet-14377	118	36	as	as	SCONJ
cet-14377	118	37	even	even	ADV
cet-14377	118	38	in	in	ADP
cet-14377	118	39	the	the	DET
cet-14377	118	40	eu	eu	PROPN
cet-14377	118	41	,	,	PUNCT
cet-14377	118	42	there	there	PRON
cet-14377	118	43	are	be	VERB
cet-14377	118	44	also	also	ADV
cet-14377	118	45	significant	significant	ADJ
cet-14377	118	46	differences	difference	NOUN
cet-14377	118	47	between	between	ADP
cet-14377	118	48	tax	tax	NOUN
cet-14377	118	49	rates	rate	NOUN
cet-14377	118	50	and	and	CCONJ
cet-14377	118	51	tax	tax	NOUN
cet-14377	118	52	burdens	burden	NOUN
cet-14377	118	53	.	.	PUNCT
cet-14377	119	1	digital	digital	ADJ
cet-14377	119	2	taxation	taxation	NOUN
cet-14377	119	3	would	would	AUX
cet-14377	119	4	primarily	primarily	ADV
cet-14377	119	5	speed	speed	VERB
cet-14377	119	6	up	up	ADP
cet-14377	119	7	the	the	DET
cet-14377	119	8	exchange	exchange	NOUN
cet-14377	119	9	of	of	ADP
cet-14377	119	10	information	information	NOUN
cet-14377	119	11	between	between	ADP
cet-14377	119	12	national	national	ADJ
cet-14377	119	13	authorities	authority	NOUN
cet-14377	119	14	.	.	PUNCT
cet-14377	120	1	the	the	DET
cet-14377	120	2	main	main	ADJ
cet-14377	120	3	current	current	ADJ
cet-14377	120	4	limitation	limitation	NOUN
cet-14377	120	5	is	be	AUX
cet-14377	120	6	the	the	DET
cet-14377	120	7	level	level	NOUN
cet-14377	120	8	of	of	ADP
cet-14377	120	9	preparedness	preparedness	NOUN
cet-14377	120	10	of	of	ADP
cet-14377	120	11	national	national	ADJ
cet-14377	120	12	tax	tax	NOUN
cet-14377	120	13	administrations	administration	NOUN
cet-14377	120	14	,	,	PUNCT
cet-14377	120	15	which	which	PRON
cet-14377	120	16	can	can	AUX
cet-14377	120	17	be	be	AUX
cet-14377	120	18	monitored	monitor	VERB
cet-14377	120	19	and	and	CCONJ
cet-14377	120	20	improved	improve	VERB
cet-14377	120	21	under	under	ADP
cet-14377	120	22	national	national	ADJ
cet-14377	120	23	competence	competence	NOUN
cet-14377	120	24	,	,	PUNCT
cet-14377	120	25	even	even	ADV
cet-14377	120	26	without	without	ADP
cet-14377	120	27	international	international	ADJ
cet-14377	120	28	factors	factor	NOUN
cet-14377	120	29	.	.	PUNCT
cet-14377	121	1	digital	digital	ADJ
cet-14377	121	2	taxation	taxation	NOUN
cet-14377	121	3	would	would	AUX
cet-14377	121	4	thus	thus	ADV
cet-14377	121	5	be	be	AUX
cet-14377	121	6	an	an	DET
cet-14377	121	7	important	important	ADJ
cet-14377	121	8	tool	tool	NOUN
cet-14377	121	9	for	for	ADP
cet-14377	121	10	greater	great	ADJ
cet-14377	121	11	cooperation	cooperation	NOUN
cet-14377	121	12	between	between	ADP
cet-14377	121	13	national	national	ADJ
cet-14377	121	14	authorities	authority	NOUN
cet-14377	121	15	.	.	PUNCT
cet-14377	122	1	b	b	X
cet-14377	122	2	)	)	PUNCT
cet-14377	122	3	enhanced	enhance	VERB
cet-14377	122	4	cooperation	cooperation	NOUN
cet-14377	122	5	between	between	ADP
cet-14377	122	6	national	national	ADJ
cet-14377	122	7	authorities	authority	NOUN
cet-14377	122	8	is	be	AUX
cet-14377	122	9	another	another	DET
cet-14377	122	10	essential	essential	ADJ
cet-14377	122	11	element	element	NOUN
cet-14377	122	12	,	,	PUNCT
cet-14377	122	13	as	as	SCONJ
cet-14377	122	14	it	it	PRON
cet-14377	122	15	facilitates	facilitate	VERB
cet-14377	122	16	the	the	DET
cet-14377	122	17	sharing	sharing	NOUN
cet-14377	122	18	of	of	ADP
cet-14377	122	19	information	information	NOUN
cet-14377	122	20	,	,	PUNCT
cet-14377	122	21	best	good	ADJ
cet-14377	122	22	practices	practice	NOUN
cet-14377	122	23	,	,	PUNCT
cet-14377	122	24	and	and	CCONJ
cet-14377	122	25	strategies	strategy	NOUN
cet-14377	122	26	among	among	ADP
cet-14377	122	27	member	member	NOUN
cet-14377	122	28	states	state	NOUN
cet-14377	122	29	.	.	PUNCT
cet-14377	123	1	by	by	ADP
cet-14377	123	2	collaborating	collaborate	VERB
cet-14377	123	3	on	on	ADP
cet-14377	123	4	tax	tax	NOUN
cet-14377	123	5	rulings	ruling	NOUN
cet-14377	123	6	,	,	PUNCT
cet-14377	123	7	challenging	challenge	VERB
cet-14377	123	8	harmful	harmful	ADJ
cet-14377	123	9	practices	practice	NOUN
cet-14377	123	10	,	,	PUNCT
cet-14377	123	11	and	and	CCONJ
cet-14377	123	12	conducting	conduct	VERB
cet-14377	123	13	joint	joint	ADJ
cet-14377	123	14	audits	audits	NOUN
cet-14377	123	15	of	of	ADP
cet-14377	123	16	multinational	multinational	ADJ
cet-14377	123	17	corporations	corporation	NOUN
cet-14377	123	18	,	,	PUNCT
cet-14377	123	19	eu	eu	PROPN
cet-14377	123	20	countries	country	NOUN
cet-14377	123	21	can	can	AUX
cet-14377	123	22	strengthen	strengthen	VERB
cet-14377	123	23	their	their	PRON
cet-14377	123	24	collective	collective	ADJ
cet-14377	123	25	efforts	effort	NOUN
cet-14377	123	26	to	to	PART
cet-14377	123	27	prevent	prevent	VERB
cet-14377	123	28	profit	profit	NOUN
cet-14377	123	29	shifting	shift	VERB
cet-14377	123	30	and	and	CCONJ
cet-14377	123	31	ensure	ensure	VERB
cet-14377	123	32	that	that	SCONJ
cet-14377	123	33	tax	tax	NOUN
cet-14377	123	34	regulations	regulation	NOUN
cet-14377	123	35	are	be	AUX
cet-14377	123	36	consistently	consistently	ADV
cet-14377	123	37	applied	apply	VERB
cet-14377	123	38	.	.	PUNCT
cet-14377	124	1	in	in	ADP
cet-14377	124	2	this	this	DET
cet-14377	124	3	respect	respect	NOUN
cet-14377	124	4	,	,	PUNCT
cet-14377	124	5	there	there	PRON
cet-14377	124	6	are	be	VERB
cet-14377	124	7	significant	significant	ADJ
cet-14377	124	8	regional	regional	ADJ
cet-14377	124	9	differences	difference	NOUN
cet-14377	124	10	between	between	ADP
cet-14377	124	11	member	member	NOUN
cet-14377	124	12	states	state	NOUN
cet-14377	124	13	of	of	ADP
cet-14377	124	14	the	the	DET
cet-14377	124	15	eu	eu	PROPN
cet-14377	124	16	.	.	PROPN
cet-14377	124	17	such	such	ADJ
cet-14377	124	18	coordination	coordination	NOUN
cet-14377	124	19	is	be	AUX
cet-14377	124	20	vital	vital	ADJ
cet-14377	124	21	to	to	PART
cet-14377	124	22	safeguard	safeguard	VERB
cet-14377	124	23	the	the	DET
cet-14377	124	24	integrity	integrity	NOUN
cet-14377	124	25	of	of	ADP
cet-14377	124	26	the	the	DET
cet-14377	124	27	eu	eu	PROPN
cet-14377	124	28	's	's	PART
cet-14377	124	29	tax	tax	NOUN
cet-14377	124	30	system	system	NOUN
cet-14377	124	31	.	.	PUNCT
cet-14377	125	1	c	c	X
cet-14377	125	2	)	)	PUNCT
cet-14377	125	3	safeguarding	safeguard	VERB
cet-14377	125	4	the	the	DET
cet-14377	125	5	single	single	ADJ
cet-14377	125	6	market	market	NOUN
cet-14377	125	7	is	be	AUX
cet-14377	125	8	critical	critical	ADJ
cet-14377	125	9	in	in	ADP
cet-14377	125	10	the	the	DET
cet-14377	125	11	eu	eu	PROPN
cet-14377	125	12	context	context	NOUN
cet-14377	125	13	as	as	SCONJ
cet-14377	125	14	it	it	PRON
cet-14377	125	15	ensures	ensure	VERB
cet-14377	125	16	fair	fair	ADJ
cet-14377	125	17	competition	competition	NOUN
cet-14377	125	18	among	among	ADP
cet-14377	125	19	businesses	business	NOUN
cet-14377	125	20	and	and	CCONJ
cet-14377	125	21	prevents	prevent	VERB
cet-14377	125	22	market	market	NOUN
cet-14377	125	23	distortions	distortion	NOUN
cet-14377	125	24	caused	cause	VERB
cet-14377	125	25	by	by	ADP
cet-14377	125	26	beps	bep	NOUN
cet-14377	125	27	and	and	CCONJ
cet-14377	125	28	malicious	malicious	ADJ
cet-14377	125	29	transfer	transfer	NOUN
cet-14377	125	30	pricing	pricing	NOUN
cet-14377	125	31	practices	practice	NOUN
cet-14377	125	32	.	.	PUNCT
cet-14377	126	1	this	this	PRON
cet-14377	126	2	is	be	AUX
cet-14377	126	3	particularly	particularly	ADV
cet-14377	126	4	true	true	ADJ
cet-14377	126	5	for	for	ADP
cet-14377	126	6	cross	cross	ADJ
cet-14377	126	7	-	-	ADJ
cet-14377	126	8	border	border	ADJ
cet-14377	126	9	transfer	transfer	NOUN
cet-14377	126	10	pricing	pricing	NOUN
cet-14377	126	11	instruments	instrument	NOUN
cet-14377	126	12	,	,	PUNCT
cet-14377	126	13	which	which	PRON
cet-14377	126	14	have	have	VERB
cet-14377	126	15	an	an	DET
cet-14377	126	16	impact	impact	NOUN
cet-14377	126	17	on	on	ADP
cet-14377	126	18	the	the	DET
cet-14377	126	19	relationship	relationship	NOUN
cet-14377	126	20	between	between	ADP
cet-14377	126	21	countries	country	NOUN
cet-14377	126	22	.	.	PUNCT
cet-14377	127	1	in	in	ADP
cet-14377	127	2	this	this	DET
cet-14377	127	3	respect	respect	NOUN
cet-14377	127	4	,	,	PUNCT
cet-14377	127	5	it	it	PRON
cet-14377	127	6	is	be	AUX
cet-14377	127	7	worth	worth	ADJ
cet-14377	127	8	noting	note	VERB
cet-14377	127	9	that	that	SCONJ
cet-14377	127	10	in	in	ADP
cet-14377	127	11	some	some	DET
cet-14377	127	12	respects	respect	NOUN
cet-14377	127	13	,	,	PUNCT
cet-14377	127	14	it	it	PRON
cet-14377	127	15	goes	go	VERB
cet-14377	127	16	beyond	beyond	ADP
cet-14377	127	17	the	the	DET
cet-14377	127	18	realm	realm	NOUN
cet-14377	127	19	of	of	ADP
cet-14377	127	20	tax	tax	NOUN
cet-14377	127	21	administration	administration	NOUN
cet-14377	127	22	,	,	PUNCT
cet-14377	127	23	as	as	ADV
cet-14377	127	24	both	both	CCONJ
cet-14377	127	25	through	through	ADP
cet-14377	127	26	public	public	ADJ
cet-14377	127	27	procurement	procurement	NOUN
cet-14377	127	28	rules	rule	NOUN
cet-14377	127	29	and	and	CCONJ
cet-14377	127	30	economic	economic	ADJ
cet-14377	127	31	competition	competition	NOUN
cet-14377	127	32	rules	rule	NOUN
cet-14377	127	33	,	,	PUNCT
cet-14377	127	34	countries	country	NOUN
cet-14377	127	35	can	can	AUX
cet-14377	127	36	put	put	VERB
cet-14377	127	37	pressure	pressure	NOUN
cet-14377	127	38	on	on	ADP
cet-14377	127	39	companies	company	NOUN
cet-14377	127	40	to	to	PART
cet-14377	127	41	ensure	ensure	VERB
cet-14377	127	42	that	that	SCONJ
cet-14377	127	43	the	the	DET
cet-14377	127	44	budget	budget	NOUN
cet-14377	127	45	of	of	ADP
cet-14377	127	46	the	the	DET
cet-14377	127	47	country	country	NOUN
cet-14377	127	48	concerned	concern	VERB
cet-14377	127	49	is	be	AUX
cet-14377	127	50	the	the	DET
cet-14377	127	51	real	real	ADJ
cet-14377	127	52	beneficiary	beneficiary	NOUN
cet-14377	127	53	of	of	ADP
cet-14377	127	54	the	the	DET
cet-14377	127	55	actual	actual	ADJ
cet-14377	127	56	revenue	revenue	NOUN
cet-14377	127	57	generated	generate	VERB
cet-14377	127	58	in	in	ADP
cet-14377	127	59	that	that	DET
cet-14377	127	60	country	country	NOUN
cet-14377	127	61	.	.	PUNCT
cet-14377	128	1	market	market	NOUN
cet-14377	128	2	protection	protection	NOUN
cet-14377	128	3	must	must	AUX
cet-14377	128	4	,	,	PUNCT
cet-14377	128	5	therefore	therefore	ADV
cet-14377	128	6	,	,	PUNCT
cet-14377	128	7	also	also	ADV
cet-14377	128	8	be	be	AUX
cet-14377	128	9	reflected	reflect	VERB
cet-14377	128	10	in	in	ADP
cet-14377	128	11	concrete	concrete	ADJ
cet-14377	128	12	administrative	administrative	ADJ
cet-14377	128	13	action	action	NOUN
cet-14377	128	14	at	at	ADP
cet-14377	128	15	the	the	DET
cet-14377	128	16	member	member	NOUN
cet-14377	128	17	state	state	NOUN
cet-14377	128	18	level	level	NOUN
cet-14377	128	19	,	,	PUNCT
cet-14377	128	20	a	a	DET
cet-14377	128	21	factor	factor	NOUN
cet-14377	128	22	that	that	PRON
cet-14377	128	23	each	each	DET
cet-14377	128	24	member	member	NOUN
cet-14377	128	25	state	state	NOUN
cet-14377	128	26	is	be	AUX
cet-14377	128	27	vigilantly	vigilantly	ADV
cet-14377	128	28	monitoring	monitor	VERB
cet-14377	128	29	in	in	ADP
cet-14377	128	30	its	its	PRON
cet-14377	128	31	own	own	ADJ
cet-14377	128	32	national	national	ADJ
cet-14377	128	33	economy	economy	NOUN
cet-14377	128	34	.	.	PUNCT
cet-14377	129	1	references	reference	NOUN
cet-14377	129	2	beck	beck	PROPN
cet-14377	129	3	k.	k.	PROPN
cet-14377	129	4	,	,	PUNCT
cet-14377	129	5	możdżeń	możdżeń	NOUN
cet-14377	129	6	m.	m.	NOUN
cet-14377	129	7	,	,	PUNCT
cet-14377	129	8	2020	2020	NUM
cet-14377	129	9	,	,	PUNCT
cet-14377	129	10	institutional	institutional	ADJ
cet-14377	129	11	determinants	determinant	NOUN
cet-14377	129	12	of	of	ADP
cet-14377	129	13	budgetary	budgetary	ADJ
cet-14377	129	14	expenditures	expenditure	NOUN
cet-14377	129	15	.	.	PUNCT
cet-14377	130	1	a	a	DET
cet-14377	130	2	bma	bma	NOUN
cet-14377	130	3	-	-	PUNCT
cet-14377	130	4	based	base	VERB
cet-14377	130	5	re	re	NOUN
cet-14377	130	6	-	-	NOUN
cet-14377	130	7	evaluation	evaluation	NOUN
cet-14377	130	8	of	of	ADP
cet-14377	130	9	contemporary	contemporary	ADJ
cet-14377	130	10	theories	theory	NOUN
cet-14377	130	11	for	for	ADP
cet-14377	130	12	oecd	oecd	PROPN
cet-14377	130	13	countries	country	NOUN
cet-14377	130	14	.	.	PUNCT
cet-14377	131	1	sustainability	sustainability	NOUN
cet-14377	131	2	,	,	PUNCT
cet-14377	131	3	12(10	12(10	NUM
cet-14377	131	4	)	)	PUNCT
cet-14377	131	5	,	,	PUNCT
cet-14377	131	6	4104	4104	NUM
cet-14377	131	7	,	,	PUNCT
cet-14377	131	8	1	1	NUM
cet-14377	131	9	-	-	SYM
cet-14377	131	10	31	31	NUM
cet-14377	131	11	.	.	PUNCT
cet-14377	132	1	527	527	NUM
cet-14377	132	2	beps	bep	NOUN
cet-14377	132	3	,	,	PUNCT
cet-14377	132	4	2023	2023	NUM
cet-14377	132	5	,	,	PUNCT
cet-14377	132	6	what	what	PRON
cet-14377	132	7	is	be	AUX
cet-14377	132	8	beps	bep	NOUN
cet-14377	132	9	?	?	PUNCT
cet-14377	132	10	,	,	PUNCT
cet-14377	132	11	<	<	X
cet-14377	132	12	https://www.oecd.org/tax/beps/about/#:~:text=beps%20refers%20to%20tax%20planning,such%20as%2	https://www.oecd.org/tax/beps/about/#:~:text=beps%20refers%20to%20tax%20planning,such%20as%2	NOUN
cet-14377	132	13	0interest%20or%20royalties	0interest%20or%20royaltie	NOUN
cet-14377	132	14	>	>	PUNCT
cet-14377	132	15	,	,	PUNCT
cet-14377	132	16	accessed	access	VERB
cet-14377	132	17	31.07.2023	31.07.2023	PROPN
cet-14377	132	18	.	.	PUNCT
cet-14377	133	1	bradbury	bradbury	PROPN
cet-14377	133	2	d.	d.	PROPN
cet-14377	133	3	,	,	PUNCT
cet-14377	133	4	hanappi	hanappi	PROPN
cet-14377	133	5	t.	t.	PROPN
cet-14377	133	6	,	,	PUNCT
cet-14377	133	7	moore	moore	PROPN
cet-14377	133	8	a.	a.	PROPN
cet-14377	133	9	,	,	PUNCT
cet-14377	133	10	2018	2018	NUM
cet-14377	133	11	,	,	PUNCT
cet-14377	133	12	estimating	estimate	VERB
cet-14377	133	13	the	the	DET
cet-14377	133	14	fiscal	fiscal	ADJ
cet-14377	133	15	effects	effect	NOUN
cet-14377	133	16	of	of	ADP
cet-14377	133	17	base	base	NOUN
cet-14377	133	18	erosion	erosion	NOUN
cet-14377	133	19	and	and	CCONJ
cet-14377	133	20	profit	profit	NOUN
cet-14377	133	21	shifting	shifting	NOUN
cet-14377	133	22	.	.	PUNCT
cet-14377	134	1	transnational	transnational	ADJ
cet-14377	134	2	corporations	corporation	NOUN
cet-14377	134	3	,	,	PUNCT
cet-14377	134	4	25(2	25(2	NUM
cet-14377	134	5	)	)	PUNCT
cet-14377	134	6	,	,	PUNCT
cet-14377	134	7	91	91	NUM
cet-14377	134	8	-	-	SYM
cet-14377	134	9	106	106	NUM
cet-14377	134	10	.	.	PUNCT
cet-14377	135	1	brychta	brychta	PROPN
cet-14377	135	2	k.	k.	PROPN
cet-14377	135	3	,	,	PUNCT
cet-14377	135	4	ištok	ištok	ADJ
cet-14377	135	5	m.	m.	NOUN
cet-14377	135	6	,	,	PUNCT
cet-14377	135	7	sulik	sulik	NOUN
cet-14377	135	8	-	-	PUNCT
cet-14377	135	9	górecka	górecka	NOUN
cet-14377	135	10	a.	a.	NOUN
cet-14377	135	11	,	,	PUNCT
cet-14377	135	12	poreisz	poreisz	ADJ
cet-14377	135	13	v.	v.	ADP
cet-14377	135	14	,	,	PUNCT
cet-14377	135	15	2020	2020	NUM
cet-14377	135	16	,	,	PUNCT
cet-14377	135	17	transfer	transfer	NOUN
cet-14377	135	18	pricing	pricing	NOUN
cet-14377	135	19	in	in	ADP
cet-14377	135	20	v4	v4	NOUN
cet-14377	135	21	countries	country	NOUN
cet-14377	135	22	.	.	PUNCT
cet-14377	136	1	vutium	vutium	NOUN
cet-14377	136	2	,	,	PUNCT
cet-14377	136	3	brno	brno	NOUN
cet-14377	136	4	,	,	PUNCT
cet-14377	136	5	czech	czech	PROPN
cet-14377	136	6	republic	republic	NOUN
cet-14377	136	7	.	.	PUNCT
cet-14377	137	1	choi	choi	PROPN
cet-14377	137	2	j.p	j.p	PROPN
cet-14377	137	3	.	.	PROPN
cet-14377	137	4	,	,	PUNCT
cet-14377	137	5	furusawa	furusawa	PROPN
cet-14377	137	6	t.	t.	PROPN
cet-14377	137	7	,	,	PUNCT
cet-14377	137	8	ishikawa	ishikawa	PROPN
cet-14377	137	9	.	.	PUNCT
cet-14377	138	1	j.	j.	PROPN
cet-14377	138	2	,	,	PUNCT
cet-14377	138	3	2020	2020	NUM
cet-14377	138	4	,	,	PUNCT
cet-14377	138	5	transfer	transfer	NOUN
cet-14377	138	6	pricing	pricing	NOUN
cet-14377	138	7	regulation	regulation	NOUN
cet-14377	138	8	and	and	CCONJ
cet-14377	138	9	tax	tax	NOUN
cet-14377	138	10	competition	competition	NOUN
cet-14377	138	11	.	.	PUNCT
cet-14377	139	1	journal	journal	NOUN
cet-14377	139	2	of	of	ADP
cet-14377	139	3	international	international	ADJ
cet-14377	139	4	economics	economic	NOUN
cet-14377	139	5	,	,	PUNCT
cet-14377	139	6	127	127	NUM
cet-14377	139	7	,	,	PUNCT
cet-14377	139	8	1	1	NUM
cet-14377	139	9	-	-	SYM
cet-14377	139	10	18	18	NUM
cet-14377	139	11	.	.	PUNCT
cet-14377	140	1	crotti	crotti	PROPN
cet-14377	140	2	r.	r.	PROPN
cet-14377	140	3	,	,	PUNCT
cet-14377	140	4	2021	2021	NUM
cet-14377	140	5	,	,	PUNCT
cet-14377	140	6	does	do	AUX
cet-14377	140	7	intangible	intangible	ADJ
cet-14377	140	8	asset	asset	NOUN
cet-14377	140	9	intensity	intensity	NOUN
cet-14377	140	10	increase	increase	VERB
cet-14377	140	11	profit	profit	NOUN
cet-14377	140	12	-	-	PUNCT
cet-14377	140	13	shifting	shift	VERB
cet-14377	140	14	opportunities	opportunity	NOUN
cet-14377	140	15	of	of	ADP
cet-14377	140	16	multinationals	multinational	NOUN
cet-14377	140	17	?	?	PUNCT
cet-14377	141	1	graduate	graduate	PROPN
cet-14377	141	2	institute	institute	PROPN
cet-14377	141	3	of	of	ADP
cet-14377	141	4	international	international	ADJ
cet-14377	141	5	and	and	CCONJ
cet-14377	141	6	development	development	NOUN
cet-14377	141	7	studies	study	NOUN
cet-14377	141	8	working	work	VERB
cet-14377	141	9	paper	paper	NOUN
cet-14377	141	10	series	series	NOUN
cet-14377	141	11	,	,	PUNCT
cet-14377	141	12	geneva	geneva	PROPN
cet-14377	141	13	,	,	PUNCT
cet-14377	141	14	switzerland	switzerland	PROPN
cet-14377	141	15	.	.	PUNCT
cet-14377	141	16	čunderlík	čunderlík	PROPN
cet-14377	141	17	ľ	ľ	PROPN
cet-14377	141	18	.	.	PROPN
cet-14377	141	19	,	,	PUNCT
cet-14377	141	20	szakács	szakács	PROPN
cet-14377	141	21	a.	a.	PROPN
cet-14377	141	22	,	,	PUNCT
cet-14377	141	23	2023	2023	NUM
cet-14377	141	24	,	,	PUNCT
cet-14377	141	25	exchange	exchange	NOUN
cet-14377	141	26	and	and	CCONJ
cet-14377	141	27	provision	provision	NOUN
cet-14377	141	28	of	of	ADP
cet-14377	141	29	information	information	NOUN
cet-14377	141	30	in	in	ADP
cet-14377	141	31	the	the	DET
cet-14377	141	32	field	field	NOUN
cet-14377	141	33	of	of	ADP
cet-14377	141	34	tax	tax	NOUN
cet-14377	141	35	administration	administration	NOUN
cet-14377	141	36	and	and	CCONJ
cet-14377	141	37	prevention	prevention	NOUN
cet-14377	141	38	of	of	ADP
cet-14377	141	39	tax	tax	NOUN
cet-14377	141	40	evasion	evasion	NOUN
cet-14377	141	41	.	.	PUNCT
cet-14377	142	1	institutiones	institutione	NOUN
cet-14377	142	2	administrationis	administrationi	NOUN
cet-14377	142	3	–	–	PUNCT
cet-14377	142	4	journal	journal	NOUN
cet-14377	142	5	of	of	ADP
cet-14377	142	6	administrative	administrative	ADJ
cet-14377	142	7	sciences	science	NOUN
cet-14377	142	8	,	,	PUNCT
cet-14377	142	9	3(1	3(1	NUM
cet-14377	142	10	)	)	PUNCT
cet-14377	142	11	,	,	PUNCT
cet-14377	142	12	6	6	NUM
cet-14377	142	13	-	-	SYM
cet-14377	142	14	26	26	NUM
cet-14377	142	15	.	.	PUNCT
cet-14377	143	1	daudrikh	daudrikh	PROPN
cet-14377	143	2	y.	y.	PROPN
cet-14377	143	3	,	,	PUNCT
cet-14377	143	4	2022	2022	NUM
cet-14377	143	5	,	,	PUNCT
cet-14377	143	6	iv	iv	NUM
cet-14377	143	7	aml	aml	NOUN
cet-14377	143	8	directive	directive	NOUN
cet-14377	143	9	:	:	PUNCT
cet-14377	143	10	problems	problem	NOUN
cet-14377	143	11	related	relate	VERB
cet-14377	143	12	to	to	ADP
cet-14377	143	13	exchange	exchange	NOUN
cet-14377	143	14	of	of	ADP
cet-14377	143	15	information	information	NOUN
cet-14377	143	16	between	between	ADP
cet-14377	143	17	financial	financial	ADJ
cet-14377	143	18	intelligence	intelligence	NOUN
cet-14377	143	19	units	unit	NOUN
cet-14377	143	20	.	.	PUNCT
cet-14377	144	1	institutiones	institutione	NOUN
cet-14377	144	2	administrationis	administrationi	NOUN
cet-14377	144	3	–	–	PUNCT
cet-14377	144	4	journal	journal	NOUN
cet-14377	144	5	of	of	ADP
cet-14377	144	6	administrative	administrative	ADJ
cet-14377	144	7	sciences	science	NOUN
cet-14377	144	8	,	,	PUNCT
cet-14377	144	9	2(2	2(2	NUM
cet-14377	144	10	)	)	PUNCT
cet-14377	144	11	,	,	PUNCT
cet-14377	144	12	23	23	NUM
cet-14377	144	13	-	-	SYM
cet-14377	144	14	34	34	NUM
cet-14377	144	15	.	.	PUNCT
cet-14377	145	1	de	de	PROPN
cet-14377	145	2	charette	charette	PROPN
cet-14377	145	3	d.	d.	PROPN
cet-14377	145	4	,	,	PUNCT
cet-14377	145	5	2019	2019	NUM
cet-14377	145	6	,	,	PUNCT
cet-14377	145	7	the	the	DET
cet-14377	145	8	anti	anti	ADJ
cet-14377	145	9	-	-	ADJ
cet-14377	145	10	tax	tax	ADJ
cet-14377	145	11	avoidance	avoidance	NOUN
cet-14377	145	12	directive	directive	NOUN
cet-14377	145	13	general	general	ADJ
cet-14377	145	14	anti	anti	ADJ
cet-14377	145	15	-	-	ADJ
cet-14377	145	16	abuse	abuse	ADJ
cet-14377	145	17	rule	rule	NOUN
cet-14377	145	18	:	:	PUNCT
cet-14377	145	19	a	a	DET
cet-14377	145	20	legal	legal	ADJ
cet-14377	145	21	basis	basis	NOUN
cet-14377	145	22	for	for	ADP
cet-14377	145	23	a	a	DET
cet-14377	145	24	duty	duty	NOUN
cet-14377	145	25	on	on	ADP
cet-14377	145	26	member	member	NOUN
cet-14377	145	27	states	state	NOUN
cet-14377	145	28	to	to	PART
cet-14377	145	29	fight	fight	VERB
cet-14377	145	30	tax	tax	NOUN
cet-14377	145	31	abuse	abuse	NOUN
cet-14377	145	32	in	in	ADP
cet-14377	145	33	eu	eu	PROPN
cet-14377	145	34	corporate	corporate	ADJ
cet-14377	145	35	direct	direct	ADJ
cet-14377	145	36	tax	tax	NOUN
cet-14377	145	37	law	law	NOUN
cet-14377	145	38	.	.	PUNCT
cet-14377	146	1	ec	ec	PROPN
cet-14377	146	2	tax	tax	PROPN
cet-14377	146	3	review	review	PROPN
cet-14377	146	4	,	,	PUNCT
cet-14377	146	5	28(4	28(4	NUM
cet-14377	146	6	)	)	PUNCT
cet-14377	146	7	,	,	PUNCT
cet-14377	146	8	176	176	NUM
cet-14377	146	9	-	-	SYM
cet-14377	146	10	182	182	NUM
cet-14377	146	11	.	.	PUNCT
cet-14377	147	1	de	de	PROPN
cet-14377	147	2	mooij	mooij	PROPN
cet-14377	147	3	r.	r.	PROPN
cet-14377	147	4	,	,	PUNCT
cet-14377	147	5	liu	liu	PROPN
cet-14377	147	6	l.	l.	PROPN
cet-14377	147	7	,	,	PUNCT
cet-14377	147	8	2021	2021	NUM
cet-14377	147	9	,	,	PUNCT
cet-14377	147	10	at	at	ADP
cet-14377	147	11	a	a	DET
cet-14377	147	12	cost	cost	NOUN
cet-14377	147	13	:	:	PUNCT
cet-14377	147	14	the	the	DET
cet-14377	147	15	real	real	ADJ
cet-14377	147	16	effects	effect	NOUN
cet-14377	147	17	of	of	ADP
cet-14377	147	18	thin	thin	ADJ
cet-14377	147	19	capitalization	capitalization	NOUN
cet-14377	147	20	rules	rule	NOUN
cet-14377	147	21	.	.	PUNCT
cet-14377	148	1	imf	imf	PROPN
cet-14377	148	2	working	working	PROPN
cet-14377	148	3	paper	paper	NOUN
cet-14377	148	4	,	,	PUNCT
cet-14377	148	5	wp/21/23	wp/21/23	PROPN
cet-14377	148	6	,	,	PUNCT
cet-14377	148	7	<	<	X
cet-14377	148	8	https://www.imf.org/-/media/files/publications/wp/2021/english/wpiea2021023-print-pdf.ashx	https://www.imf.org/-/media/files/publications/wp/2021/english/wpiea2021023-print-pdf.ashx	X
cet-14377	148	9	>	>	X
cet-14377	148	10	,	,	PUNCT
cet-14377	148	11	accessed	access	VERB
cet-14377	148	12	23.11.2023	23.11.2023	NUM
cet-14377	148	13	.	.	PUNCT
cet-14377	149	1	evans	evans	PROPN
cet-14377	149	2	r.w	r.w	PROPN
cet-14377	149	3	.	.	PROPN
cet-14377	149	4	,	,	PUNCT
cet-14377	149	5	2020	2020	NUM
cet-14377	149	6	,	,	PUNCT
cet-14377	149	7	public	public	ADJ
cet-14377	149	8	debt	debt	NOUN
cet-14377	149	9	,	,	PUNCT
cet-14377	149	10	interest	interest	NOUN
cet-14377	149	11	rates	rate	NOUN
cet-14377	149	12	,	,	PUNCT
cet-14377	149	13	and	and	CCONJ
cet-14377	149	14	negative	negative	ADJ
cet-14377	149	15	shocks	shock	NOUN
cet-14377	149	16	.	.	PUNCT
cet-14377	150	1	aea	aea	PROPN
cet-14377	150	2	papers	paper	NOUN
cet-14377	150	3	and	and	CCONJ
cet-14377	150	4	proceedings	proceeding	NOUN
cet-14377	150	5	,	,	PUNCT
cet-14377	150	6	110	110	NUM
cet-14377	150	7	,	,	PUNCT
cet-14377	150	8	137140	137140	NUM
cet-14377	150	9	.	.	PUNCT
cet-14377	151	1	fuest	fu	ADJ
cet-14377	151	2	c.	c.	PROPN
cet-14377	151	3	,	,	PUNCT
cet-14377	151	4	hugger	hugger	PROPN
cet-14377	151	5	f.	f.	PROPN
cet-14377	151	6	,	,	PUNCT
cet-14377	151	7	neumeier	neumeier	PROPN
cet-14377	151	8	f.	f.	PROPN
cet-14377	151	9	,	,	PUNCT
cet-14377	151	10	2022	2022	NUM
cet-14377	151	11	,	,	PUNCT
cet-14377	151	12	corporate	corporate	ADJ
cet-14377	151	13	profit	profit	NOUN
cet-14377	151	14	shifting	shift	VERB
cet-14377	151	15	and	and	CCONJ
cet-14377	151	16	the	the	DET
cet-14377	151	17	role	role	NOUN
cet-14377	151	18	of	of	ADP
cet-14377	151	19	tax	tax	NOUN
cet-14377	151	20	havens	haven	NOUN
cet-14377	151	21	:	:	PUNCT
cet-14377	151	22	evidence	evidence	NOUN
cet-14377	151	23	from	from	ADP
cet-14377	151	24	german	german	ADJ
cet-14377	151	25	country	country	NOUN
cet-14377	151	26	-	-	PUNCT
cet-14377	151	27	by	by	ADP
cet-14377	151	28	-	-	PUNCT
cet-14377	151	29	country	country	NOUN
cet-14377	151	30	reporting	reporting	NOUN
cet-14377	151	31	data	datum	NOUN
cet-14377	151	32	.	.	PUNCT
cet-14377	152	1	journal	journal	PROPN
cet-14377	152	2	of	of	ADP
cet-14377	152	3	economic	economic	ADJ
cet-14377	152	4	behavior	behavior	NOUN
cet-14377	152	5	&	&	CCONJ
cet-14377	152	6	organization	organization	PROPN
cet-14377	152	7	,	,	PUNCT
cet-14377	152	8	194	194	NUM
cet-14377	152	9	,	,	PUNCT
cet-14377	152	10	454	454	NUM
cet-14377	152	11	-	-	SYM
cet-14377	152	12	477	477	NUM
cet-14377	152	13	.	.	PUNCT
cet-14377	153	1	hoke	hoke	PROPN
cet-14377	153	2	e.	e.	PROPN
cet-14377	153	3	,	,	PUNCT
cet-14377	153	4	tomaštík	tomaštík	NOUN
cet-14377	153	5	m.	m.	NOUN
cet-14377	153	6	,	,	PUNCT
cet-14377	153	7	2022	2022	NUM
cet-14377	153	8	,	,	PUNCT
cet-14377	153	9	economic	economic	ADJ
cet-14377	153	10	impacts	impact	NOUN
cet-14377	153	11	of	of	ADP
cet-14377	153	12	the	the	DET
cet-14377	153	13	covid-19	covid-19	PROPN
cet-14377	153	14	pandemic	pandemic	NOUN
cet-14377	153	15	on	on	ADP
cet-14377	153	16	the	the	DET
cet-14377	153	17	national	national	ADJ
cet-14377	153	18	economy	economy	NOUN
cet-14377	153	19	of	of	ADP
cet-14377	153	20	the	the	DET
cet-14377	153	21	czech	czech	PROPN
cet-14377	153	22	republic	republic	NOUN
cet-14377	153	23	.	.	PUNCT
cet-14377	154	1	chemical	chemical	NOUN
cet-14377	154	2	engineering	engineering	NOUN
cet-14377	154	3	transactions	transaction	NOUN
cet-14377	154	4	,	,	PUNCT
cet-14377	154	5	91	91	NUM
cet-14377	154	6	,	,	PUNCT
cet-14377	154	7	85	85	NUM
cet-14377	154	8	-	-	SYM
cet-14377	154	9	90	90	NUM
cet-14377	154	10	.	.	PUNCT
cet-14377	155	1	nyikos	nyikos	PROPN
cet-14377	155	2	gy	gy	PROPN
cet-14377	155	3	.	.	PROPN
cet-14377	155	4	,	,	PUNCT
cet-14377	155	5	2022	2022	NUM
cet-14377	155	6	,	,	PUNCT
cet-14377	155	7	budgeting	budgeting	NOUN
cet-14377	155	8	and	and	CCONJ
cet-14377	155	9	public	public	ADJ
cet-14377	155	10	finances	finance	NOUN
cet-14377	155	11	.	.	PUNCT
cet-14377	156	1	(	(	PUNCT
cet-14377	156	2	in	in	ADP
cet-14377	156	3	hungarian	hungarian	NOUN
cet-14377	156	4	)	)	PUNCT
cet-14377	156	5	,	,	PUNCT
cet-14377	156	6	chapter	chapter	NOUN
cet-14377	156	7	in	in	ADP
cet-14377	156	8	:	:	PUNCT
cet-14377	156	9	kálmán	kálmán	PROPN
cet-14377	156	10	j.	j.	PROPN
cet-14377	156	11	(	(	PUNCT
cet-14377	156	12	ed	ed	NOUN
cet-14377	156	13	.	.	PUNCT
cet-14377	156	14	)	)	PUNCT
cet-14377	156	15	,	,	PUNCT
cet-14377	156	16	basic	basic	ADJ
cet-14377	156	17	institutions	institution	NOUN
cet-14377	156	18	of	of	ADP
cet-14377	156	19	financial	financial	ADJ
cet-14377	156	20	law	law	NOUN
cet-14377	156	21	,	,	PUNCT
cet-14377	156	22	orac	orac	PROPN
cet-14377	156	23	,	,	PUNCT
cet-14377	156	24	budapest	budapest	PROPN
cet-14377	156	25	,	,	PUNCT
cet-14377	156	26	hungary	hungary	PROPN
cet-14377	156	27	,	,	PUNCT
cet-14377	156	28	135	135	NUM
cet-14377	156	29	-	-	SYM
cet-14377	156	30	225	225	NUM
cet-14377	156	31	.	.	PUNCT
cet-14377	157	1	oecd	oecd	PROPN
cet-14377	157	2	,	,	PUNCT
cet-14377	157	3	2012	2012	NUM
cet-14377	157	4	,	,	PUNCT
cet-14377	157	5	hybrid	hybrid	ADJ
cet-14377	157	6	mismatch	mismatch	NOUN
cet-14377	157	7	arrangements	arrangement	NOUN
cet-14377	157	8	:	:	PUNCT
cet-14377	157	9	tax	tax	NOUN
cet-14377	157	10	policy	policy	NOUN
cet-14377	157	11	and	and	CCONJ
cet-14377	157	12	compliance	compliance	NOUN
cet-14377	157	13	issues	issue	NOUN
cet-14377	157	14	.	.	PUNCT
cet-14377	158	1	<	<	X
cet-14377	158	2	https://www.oecd.org/ctp/aggressive/hybrid-mismatch-arrangements-tax-policy-and-complianceissues.pdf	https://www.oecd.org/ctp/aggressive/hybrid-mismatch-arrangements-tax-policy-and-complianceissues.pdf	PROPN
cet-14377	158	3	>	>	X
cet-14377	158	4	,	,	PUNCT
cet-14377	158	5	accessed	access	VERB
cet-14377	158	6	31.07.2023	31.07.2023	NUM
cet-14377	158	7	.	.	PUNCT
cet-14377	159	1	oecd	oecd	PROPN
cet-14377	159	2	,	,	PUNCT
cet-14377	159	3	2023	2023	NUM
cet-14377	159	4	,	,	PUNCT
cet-14377	159	5	understanding	understand	VERB
cet-14377	159	6	tax	tax	NOUN
cet-14377	159	7	avoidance	avoidance	NOUN
cet-14377	159	8	.	.	PUNCT
cet-14377	160	1	<	<	X
cet-14377	160	2	https://www.oecd.org/tax/beps/	https://www.oecd.org/tax/beps/	X
cet-14377	160	3	>	>	X
cet-14377	160	4	,	,	PUNCT
cet-14377	160	5	accessed	access	VERB
cet-14377	160	6	31.07.2023	31.07.2023	NUM
cet-14377	160	7	.	.	PUNCT
cet-14377	161	1	onofrei	onofrei	ADJ
cet-14377	161	2	m.	m.	NOUN
cet-14377	161	3	,	,	PUNCT
cet-14377	161	4	gavriluţă	gavriluţă	PROPN
cet-14377	161	5	.	.	PUNCT
cet-14377	162	1	a.	a.	NOUN
cet-14377	162	2	,	,	PUNCT
cet-14377	162	3	bostan	bostan	PROPN
cet-14377	162	4	i.	i.	PROPN
cet-14377	162	5	,	,	PUNCT
cet-14377	162	6	oprea	oprea	PROPN
cet-14377	162	7	f.	f.	PROPN
cet-14377	162	8	,	,	PUNCT
cet-14377	162	9	2020	2020	NUM
cet-14377	162	10	,	,	PUNCT
cet-14377	162	11	the	the	DET
cet-14377	162	12	implication	implication	NOUN
cet-14377	162	13	of	of	ADP
cet-14377	162	14	fiscal	fiscal	ADJ
cet-14377	162	15	principles	principle	NOUN
cet-14377	162	16	and	and	CCONJ
cet-14377	162	17	rules	rule	NOUN
cet-14377	162	18	on	on	ADP
cet-14377	162	19	promoting	promote	VERB
cet-14377	162	20	sustainable	sustainable	ADJ
cet-14377	162	21	public	public	ADJ
cet-14377	162	22	finances	finance	NOUN
cet-14377	162	23	in	in	ADP
cet-14377	162	24	the	the	DET
cet-14377	162	25	eu	eu	PROPN
cet-14377	162	26	countries	country	NOUN
cet-14377	162	27	.	.	PUNCT
cet-14377	163	1	sustainability	sustainability	NOUN
cet-14377	163	2	,	,	PUNCT
cet-14377	163	3	12(7	12(7	NUM
cet-14377	163	4	)	)	PUNCT
cet-14377	163	5	,	,	PUNCT
cet-14377	163	6	2772	2772	NUM
cet-14377	163	7	,	,	PUNCT
cet-14377	163	8	1	1	NUM
cet-14377	163	9	-	-	SYM
cet-14377	163	10	21	21	NUM
cet-14377	163	11	.	.	PUNCT
cet-14377	164	1	pesiri	pesiri	PROPN
cet-14377	164	2	s.	s.	PROPN
cet-14377	164	3	,	,	PUNCT
cet-14377	164	4	2022	2022	NUM
cet-14377	164	5	,	,	PUNCT
cet-14377	164	6	the	the	DET
cet-14377	164	7	taxation	taxation	NOUN
cet-14377	164	8	of	of	ADP
cet-14377	164	9	tomorrow	tomorrow	NOUN
cet-14377	164	10	:	:	PUNCT
cet-14377	164	11	the	the	DET
cet-14377	164	12	impact	impact	NOUN
cet-14377	164	13	of	of	ADP
cet-14377	164	14	the	the	DET
cet-14377	164	15	global	global	ADJ
cet-14377	164	16	minimum	minimum	ADJ
cet-14377	164	17	tax	tax	NOUN
cet-14377	164	18	on	on	ADP
cet-14377	164	19	transfer	transfer	NOUN
cet-14377	164	20	pricing	pricing	NOUN
cet-14377	164	21	and	and	CCONJ
cet-14377	164	22	harmful	harmful	ADJ
cet-14377	164	23	tax	tax	NOUN
cet-14377	164	24	competition	competition	NOUN
cet-14377	164	25	.	.	PUNCT
cet-14377	165	1	master	master	NOUN
cet-14377	165	2	paper	paper	PROPN
cet-14377	165	3	,	,	PUNCT
cet-14377	165	4	ku	ku	PROPN
cet-14377	165	5	leuven	leuven	PROPN
cet-14377	165	6	,	,	PUNCT
cet-14377	165	7	faculty	faculty	NOUN
cet-14377	165	8	of	of	ADP
cet-14377	165	9	law	law	NOUN
cet-14377	165	10	and	and	CCONJ
cet-14377	165	11	criminology	criminology	NOUN
cet-14377	165	12	,	,	PUNCT
cet-14377	165	13	leuven	leuven	PROPN
cet-14377	165	14	,	,	PUNCT
cet-14377	165	15	belgium	belgium	PROPN
cet-14377	165	16	.	.	PUNCT
cet-14377	166	1	rojas	rojas	PROPN
cet-14377	166	2	r.	r.	PROPN
cet-14377	166	3	,	,	PUNCT
cet-14377	166	4	nikou	nikou	PROPN
cet-14377	166	5	b.	b.	PROPN
cet-14377	166	6	,	,	PUNCT
cet-14377	166	7	2023	2023	NUM
cet-14377	166	8	,	,	PUNCT
cet-14377	166	9	will	will	AUX
cet-14377	166	10	transfer	transfer	VERB
cet-14377	166	11	pricing	pricing	NOUN
cet-14377	166	12	rules	rule	NOUN
cet-14377	166	13	be	be	AUX
cet-14377	166	14	harmonized	harmonize	VERB
cet-14377	166	15	in	in	ADP
cet-14377	166	16	europe	europe	PROPN
cet-14377	166	17	?	?	PUNCT
cet-14377	167	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
cet-14377	167	2	sweden	sweden	PROPN
cet-14377	167	3	,	,	PUNCT
cet-14377	167	4	<	<	X
cet-14377	167	5	https://blogg.pwc.se/taxmatters-en/transfer-pricing-rules-europe	https://blogg.pwc.se/taxmatters-en/transfer-pricing-rules-europe	PROPN
cet-14377	167	6	>	>	X
cet-14377	167	7	,	,	PUNCT
cet-14377	167	8	accessed	access	VERB
cet-14377	167	9	31.07.2023	31.07.2023	NUM
cet-14377	167	10	.	.	PUNCT
cet-14377	168	1	rogers	rogers	PROPN
cet-14377	168	2	,	,	PUNCT
cet-14377	168	3	h.	h.	PROPN
cet-14377	168	4	,	,	PUNCT
cet-14377	168	5	oats	oats	PROPN
cet-14377	168	6	l.	l.	PROPN
cet-14377	168	7	,	,	PUNCT
cet-14377	168	8	2019	2019	NUM
cet-14377	168	9	,	,	PUNCT
cet-14377	168	10	transfer	transfer	NOUN
cet-14377	168	11	pricing	pricing	NOUN
cet-14377	168	12	:	:	PUNCT
cet-14377	168	13	changing	change	VERB
cet-14377	168	14	views	view	NOUN
cet-14377	168	15	in	in	ADP
cet-14377	168	16	changing	change	VERB
cet-14377	168	17	times	time	NOUN
cet-14377	168	18	.	.	PUNCT
cet-14377	169	1	accounting	accounting	PROPN
cet-14377	169	2	forum	forum	PROPN
cet-14377	169	3	,	,	PUNCT
cet-14377	169	4	46(1	46(1	PROPN
cet-14377	169	5	)	)	PUNCT
cet-14377	169	6	,	,	PUNCT
cet-14377	169	7	83107	83107	NUM
cet-14377	169	8	.	.	PUNCT
cet-14377	170	1	saliterer	saliterer	PROPN
cet-14377	170	2	i.	i.	PROPN
cet-14377	170	3	,	,	PUNCT
cet-14377	170	4	sicilia	sicilia	PROPN
cet-14377	170	5	m.	m.	NOUN
cet-14377	170	6	,	,	PUNCT
cet-14377	170	7	steccolini	steccolini	NOUN
cet-14377	170	8	i.	i.	NOUN
cet-14377	170	9	,	,	PUNCT
cet-14377	170	10	2018	2018	NUM
cet-14377	170	11	,	,	PUNCT
cet-14377	170	12	public	public	ADJ
cet-14377	170	13	budgets	budget	NOUN
cet-14377	170	14	and	and	CCONJ
cet-14377	170	15	budgeting	budgeting	NOUN
cet-14377	170	16	in	in	ADP
cet-14377	170	17	europe	europe	PROPN
cet-14377	170	18	:	:	PUNCT
cet-14377	170	19	state	state	NOUN
cet-14377	170	20	of	of	ADP
cet-14377	170	21	the	the	DET
cet-14377	170	22	art	art	NOUN
cet-14377	170	23	and	and	CCONJ
cet-14377	170	24	future	future	ADJ
cet-14377	170	25	challenges	challenge	NOUN
cet-14377	170	26	.	.	PUNCT
cet-14377	171	1	in	in	ADP
cet-14377	171	2	:	:	PUNCT
cet-14377	171	3	ongaro	ongaro	PROPN
cet-14377	171	4	e.	e.	PROPN
cet-14377	171	5	,	,	PUNCT
cet-14377	171	6	van	van	PROPN
cet-14377	171	7	thiel	thiel	PROPN
cet-14377	171	8	s.	s.	PROPN
cet-14377	171	9	(	(	PUNCT
cet-14377	171	10	eds	eds	PROPN
cet-14377	171	11	.	.	PUNCT
cet-14377	171	12	)	)	PUNCT
cet-14377	171	13	,	,	PUNCT
cet-14377	171	14	the	the	DET
cet-14377	171	15	palgrave	palgrave	ADJ
cet-14377	171	16	handbook	handbook	NOUN
cet-14377	171	17	of	of	ADP
cet-14377	171	18	public	public	ADJ
cet-14377	171	19	administration	administration	NOUN
cet-14377	171	20	and	and	CCONJ
cet-14377	171	21	management	management	NOUN
cet-14377	171	22	in	in	ADP
cet-14377	171	23	europe	europe	PROPN
cet-14377	171	24	.	.	PUNCT
cet-14377	172	1	141–163	141–163	NUM
cet-14377	172	2	,	,	PUNCT
cet-14377	172	3	palgrave	palgrave	PROPN
cet-14377	172	4	macmillan	macmillan	PROPN
cet-14377	172	5	,	,	PUNCT
cet-14377	172	6	london	london	PROPN
cet-14377	172	7	,	,	PUNCT
cet-14377	172	8	uk	uk	PROPN
cet-14377	172	9	.	.	PROPN
cet-14377	172	10	schindler	schindler	PROPN
cet-14377	172	11	d.	d.	PROPN
cet-14377	172	12	,	,	PUNCT
cet-14377	172	13	schjelderup	schjelderup	NOUN
cet-14377	172	14	g.	g.	PROPN
cet-14377	172	15	,	,	PUNCT
cet-14377	172	16	2012	2012	NUM
cet-14377	172	17	,	,	PUNCT
cet-14377	172	18	debt	debt	NOUN
cet-14377	172	19	shifting	shifting	NOUN
cet-14377	172	20	and	and	CCONJ
cet-14377	172	21	ownership	ownership	NOUN
cet-14377	172	22	structure	structure	NOUN
cet-14377	172	23	.	.	PUNCT
cet-14377	173	1	european	european	ADJ
cet-14377	173	2	economic	economic	PROPN
cet-14377	173	3	review	review	PROPN
cet-14377	173	4	,	,	PUNCT
cet-14377	173	5	56(4	56(4	PROPN
cet-14377	173	6	)	)	PUNCT
cet-14377	173	7	,	,	PUNCT
cet-14377	173	8	635	635	NUM
cet-14377	173	9	-	-	SYM
cet-14377	173	10	647	647	NUM
cet-14377	173	11	.	.	PUNCT
cet-14377	174	1	sikka	sikka	PROPN
cet-14377	174	2	p.	p.	PROPN
cet-14377	174	3	,	,	PUNCT
cet-14377	174	4	willmott	willmott	PROPN
cet-14377	174	5	h.	h.	PROPN
cet-14377	174	6	,	,	PUNCT
cet-14377	174	7	2010	2010	NUM
cet-14377	174	8	,	,	PUNCT
cet-14377	174	9	the	the	DET
cet-14377	174	10	dark	dark	ADJ
cet-14377	174	11	side	side	NOUN
cet-14377	174	12	of	of	ADP
cet-14377	174	13	transfer	transfer	NOUN
cet-14377	174	14	pricing	pricing	NOUN
cet-14377	174	15	:	:	PUNCT
cet-14377	174	16	its	its	PRON
cet-14377	174	17	role	role	NOUN
cet-14377	174	18	in	in	ADP
cet-14377	174	19	tax	tax	NOUN
cet-14377	174	20	avoidance	avoidance	NOUN
cet-14377	174	21	and	and	CCONJ
cet-14377	174	22	wealth	wealth	NOUN
cet-14377	174	23	retentiveness	retentiveness	NOUN
cet-14377	174	24	.	.	PUNCT
cet-14377	175	1	critical	critical	ADJ
cet-14377	175	2	perspectives	perspective	NOUN
cet-14377	175	3	on	on	ADP
cet-14377	175	4	accounting	accounting	NOUN
cet-14377	175	5	,	,	PUNCT
cet-14377	175	6	21(4	21(4	NUM
cet-14377	175	7	)	)	PUNCT
cet-14377	175	8	,	,	PUNCT
cet-14377	175	9	342	342	NUM
cet-14377	175	10	-	-	SYM
cet-14377	175	11	356	356	NUM
cet-14377	175	12	.	.	PUNCT
cet-14377	176	1	succio	succio	PROPN
cet-14377	176	2	r.	r.	PROPN
cet-14377	176	3	,	,	PUNCT
cet-14377	176	4	2010	2010	NUM
cet-14377	176	5	,	,	PUNCT
cet-14377	176	6	the	the	DET
cet-14377	176	7	code	code	NOUN
cet-14377	176	8	of	of	ADP
cet-14377	176	9	conduct	conduct	NOUN
cet-14377	176	10	for	for	ADP
cet-14377	176	11	the	the	DET
cet-14377	176	12	eu	eu	PROPN
cet-14377	176	13	's	's	PART
cet-14377	176	14	transfer	transfer	NOUN
cet-14377	176	15	pricing	pricing	NOUN
cet-14377	176	16	documentation	documentation	NOUN
cet-14377	176	17	.	.	PUNCT
cet-14377	177	1	tax	tax	NOUN
cet-14377	177	2	notes	note	NOUN
cet-14377	177	3	international	international	ADJ
cet-14377	177	4	,	,	PUNCT
cet-14377	177	5	59(10	59(10	NUM
cet-14377	177	6	)	)	PUNCT
cet-14377	177	7	,	,	PUNCT
cet-14377	177	8	763	763	NUM
cet-14377	177	9	-	-	SYM
cet-14377	177	10	768	768	NUM
cet-14377	177	11	.	.	PUNCT
cet-14377	178	1	toledo	toledo	PROPN
cet-14377	178	2	-	-	PUNCT
cet-14377	178	3	vazqueza	vazqueza	PROPN
cet-14377	178	4	d.	d.	PROPN
cet-14377	178	5	,	,	PUNCT
cet-14377	178	6	hernández	hernández	PROPN
cet-14377	178	7	-	-	PUNCT
cet-14377	178	8	lunab	lunab	PROPN
cet-14377	178	9	g.	g.	PROPN
cet-14377	178	10	,	,	PUNCT
cet-14377	178	11	romero	romero	PROPN
cet-14377	178	12	r.j	r.j	PROPN
cet-14377	178	13	.	.	PROPN
cet-14377	178	14	,	,	PUNCT
cet-14377	178	15	2022	2022	NUM
cet-14377	178	16	,	,	PUNCT
cet-14377	178	17	comparative	comparative	ADJ
cet-14377	178	18	analysis	analysis	NOUN
cet-14377	178	19	of	of	ADP
cet-14377	178	20	sustainable	sustainable	ADJ
cet-14377	178	21	development	development	NOUN
cet-14377	178	22	indicators	indicator	NOUN
cet-14377	178	23	in	in	ADP
cet-14377	178	24	the	the	DET
cet-14377	178	25	world	world	NOUN
cet-14377	178	26	and	and	CCONJ
cet-14377	178	27	in	in	ADP
cet-14377	178	28	mexico	mexico	PROPN
cet-14377	178	29	since	since	SCONJ
cet-14377	178	30	the	the	DET
cet-14377	178	31	last	last	ADJ
cet-14377	178	32	20	20	NUM
cet-14377	178	33	years	year	NOUN
cet-14377	178	34	.	.	PUNCT
cet-14377	179	1	chemical	chemical	NOUN
cet-14377	179	2	engineering	engineering	NOUN
cet-14377	179	3	transactions	transaction	NOUN
cet-14377	179	4	,	,	PUNCT
cet-14377	179	5	96	96	NUM
cet-14377	179	6	,	,	PUNCT
cet-14377	179	7	13	13	NUM
cet-14377	179	8	-	-	SYM
cet-14377	179	9	18	18	NUM
cet-14377	179	10	.	.	PUNCT
cet-14377	180	1	tørsløv	tørsløv	PROPN
cet-14377	180	2	t.r	t.r	PROPN
cet-14377	180	3	.	.	PROPN
cet-14377	180	4	,	,	PUNCT
cet-14377	180	5	wier	wier	PROPN
cet-14377	180	6	l.s	l.s	PROPN
cet-14377	180	7	.	.	PROPN
cet-14377	180	8	,	,	PUNCT
cet-14377	180	9	zucman	zucman	PROPN
cet-14377	180	10	g.	g.	PROPN
cet-14377	180	11	,	,	PUNCT
cet-14377	180	12	2023	2023	NUM
cet-14377	180	13	,	,	PUNCT
cet-14377	180	14	the	the	DET
cet-14377	180	15	missing	miss	VERB
cet-14377	180	16	profits	profit	NOUN
cet-14377	180	17	of	of	ADP
cet-14377	180	18	nations	nation	NOUN
cet-14377	180	19	.	.	PUNCT
cet-14377	181	1	the	the	DET
cet-14377	181	2	review	review	NOUN
cet-14377	181	3	of	of	ADP
cet-14377	181	4	economic	economic	ADJ
cet-14377	181	5	studies	study	NOUN
cet-14377	181	6	,	,	PUNCT
cet-14377	181	7	90(3	90(3	NOUN
cet-14377	181	8	)	)	PUNCT
cet-14377	181	9	,	,	PUNCT
cet-14377	181	10	1499	1499	NUM
cet-14377	181	11	-	-	SYM
cet-14377	181	12	1534	1534	NUM
cet-14377	181	13	.	.	PUNCT
cet-14377	182	1	wier	wier	PROPN
cet-14377	182	2	l.	l.	PROPN
cet-14377	182	3	,	,	PUNCT
cet-14377	182	4	2020	2020	NUM
cet-14377	182	5	,	,	PUNCT
cet-14377	182	6	tax	tax	NOUN
cet-14377	182	7	-	-	PUNCT
cet-14377	182	8	motivated	motivated	ADJ
cet-14377	182	9	transfer	transfer	NOUN
cet-14377	182	10	mispricing	misprice	VERB
cet-14377	182	11	in	in	ADP
cet-14377	182	12	south	south	PROPN
cet-14377	182	13	africa	africa	PROPN
cet-14377	182	14	:	:	PUNCT
cet-14377	182	15	direct	direct	ADJ
cet-14377	182	16	evidence	evidence	NOUN
cet-14377	182	17	using	use	VERB
cet-14377	182	18	transaction	transaction	NOUN
cet-14377	182	19	data	datum	NOUN
cet-14377	182	20	.	.	PUNCT
cet-14377	183	1	journal	journal	PROPN
cet-14377	183	2	of	of	ADP
cet-14377	183	3	public	public	ADJ
cet-14377	183	4	economics	economic	NOUN
cet-14377	183	5	,	,	PUNCT
cet-14377	183	6	184	184	NUM
cet-14377	183	7	,	,	PUNCT
cet-14377	183	8	104153	104153	NUM
cet-14377	183	9	.	.	PUNCT
cet-14377	184	1	528	528	NUM