id	sid	tid	token	lemma	pos
eistud-1085	1	1	european	european	ADJ
eistud-1085	1	2	integration	integration	NOUN
eistud-1085	1	3	studies	study	VERB
eistud-1085	1	4	2011.indd	2011.indd	NUM
eistud-1085	1	5	110	110	NUM
eistud-1085	1	6	issn	issn	PROPN
eistud-1085	1	7	1822	1822	NUM
eistud-1085	1	8	–	–	PUNCT
eistud-1085	1	9	8402	8402	NUM
eistud-1085	1	10	european	european	ADJ
eistud-1085	1	11	integration	integration	NOUN
eistud-1085	1	12	studies	study	NOUN
eistud-1085	1	13	.	.	PUNCT
eistud-1085	2	1	2011	2011	NUM
eistud-1085	2	2	.	.	PUNCT
eistud-1085	3	1	no	no	DET
eistud-1085	3	2	5	5	NUM
eistud-1085	3	3	international	international	ADJ
eistud-1085	3	4	transfer	transfer	NOUN
eistud-1085	3	5	pricing	pricing	NOUN
eistud-1085	3	6	and	and	CCONJ
eistud-1085	3	7	the	the	DET
eistud-1085	3	8	eu	eu	PROPN
eistud-1085	3	9	code	code	PROPN
eistud-1085	3	10	of	of	ADP
eistud-1085	3	11	conduct	conduct	NOUN
eistud-1085	3	12	clemens	clemens	PROPN
eistud-1085	3	13	buter	buter	PROPN
eistud-1085	3	14	university	university	PROPN
eistud-1085	3	15	of	of	ADP
eistud-1085	3	16	applied	apply	VERB
eistud-1085	3	17	sciences	sciences	PROPN
eistud-1085	3	18	koblenz	koblenz	PROPN
eistud-1085	3	19	(	(	PUNCT
eistud-1085	3	20	germany	germany	PROPN
eistud-1085	3	21	)	)	PUNCT
eistud-1085	3	22	abstract	abstract	ADJ
eistud-1085	3	23	international	international	ADJ
eistud-1085	3	24	transfer	transfer	NOUN
eistud-1085	3	25	pricing	pricing	NOUN
eistud-1085	3	26	concerns	concern	NOUN
eistud-1085	3	27	the	the	DET
eistud-1085	3	28	prices	price	NOUN
eistud-1085	3	29	charged	charge	VERB
eistud-1085	3	30	between	between	ADP
eistud-1085	3	31	associated	associate	VERB
eistud-1085	3	32	enterprises	enterprise	NOUN
eistud-1085	3	33	across	across	ADP
eistud-1085	3	34	national	national	ADJ
eistud-1085	3	35	borders	border	NOUN
eistud-1085	3	36	.	.	PUNCT
eistud-1085	4	1	associated	associate	VERB
eistud-1085	4	2	enterprises	enterprise	NOUN
eistud-1085	4	3	,	,	PUNCT
eistud-1085	4	4	also	also	ADV
eistud-1085	4	5	known	know	VERB
eistud-1085	4	6	as	as	ADP
eistud-1085	4	7	related	related	ADJ
eistud-1085	4	8	parties	party	NOUN
eistud-1085	4	9	,	,	PUNCT
eistud-1085	4	10	are	be	AUX
eistud-1085	4	11	enterprises	enterprise	NOUN
eistud-1085	4	12	that	that	PRON
eistud-1085	4	13	control	control	VERB
eistud-1085	4	14	each	each	DET
eistud-1085	4	15	other	other	ADJ
eistud-1085	4	16	either	either	CCONJ
eistud-1085	4	17	directly	directly	ADV
eistud-1085	4	18	or	or	CCONJ
eistud-1085	4	19	indirectly	indirectly	ADV
eistud-1085	4	20	by	by	ADP
eistud-1085	4	21	means	mean	NOUN
eistud-1085	4	22	of	of	ADP
eistud-1085	4	23	capital	capital	NOUN
eistud-1085	4	24	participation	participation	NOUN
eistud-1085	4	25	.	.	PUNCT
eistud-1085	5	1	international	international	ADJ
eistud-1085	5	2	transfer	transfer	NOUN
eistud-1085	5	3	pricing	pricing	NOUN
eistud-1085	5	4	decisions	decision	NOUN
eistud-1085	5	5	have	have	VERB
eistud-1085	5	6	to	to	PART
eistud-1085	5	7	be	be	AUX
eistud-1085	5	8	made	make	VERB
eistud-1085	5	9	,	,	PUNCT
eistud-1085	5	10	for	for	ADP
eistud-1085	5	11	instance	instance	NOUN
eistud-1085	5	12	,	,	PUNCT
eistud-1085	5	13	when	when	SCONJ
eistud-1085	5	14	a	a	DET
eistud-1085	5	15	mother	mother	NOUN
eistud-1085	5	16	company	company	NOUN
eistud-1085	5	17	delivers	deliver	VERB
eistud-1085	5	18	goods	good	NOUN
eistud-1085	5	19	,	,	PUNCT
eistud-1085	5	20	services	service	NOUN
eistud-1085	5	21	or	or	CCONJ
eistud-1085	5	22	intangibles	intangible	NOUN
eistud-1085	5	23	to	to	ADP
eistud-1085	5	24	its	its	PRON
eistud-1085	5	25	foreign	foreign	ADJ
eistud-1085	5	26	subsidiaries	subsidiary	NOUN
eistud-1085	5	27	,	,	PUNCT
eistud-1085	5	28	particularly	particularly	ADV
eistud-1085	5	29	when	when	SCONJ
eistud-1085	5	30	it	it	PRON
eistud-1085	5	31	receives	receive	VERB
eistud-1085	5	32	them	they	PRON
eistud-1085	5	33	from	from	ADP
eistud-1085	5	34	its	its	PRON
eistud-1085	5	35	affiliates	affiliate	NOUN
eistud-1085	5	36	.	.	PUNCT
eistud-1085	6	1	the	the	DET
eistud-1085	6	2	tax	tax	NOUN
eistud-1085	6	3	rates	rate	NOUN
eistud-1085	6	4	on	on	ADP
eistud-1085	6	5	company	company	NOUN
eistud-1085	6	6	profits	profit	NOUN
eistud-1085	6	7	differ	differ	VERB
eistud-1085	6	8	from	from	ADP
eistud-1085	6	9	country	country	NOUN
eistud-1085	6	10	to	to	ADP
eistud-1085	6	11	country	country	NOUN
eistud-1085	6	12	.	.	PUNCT
eistud-1085	7	1	in	in	ADP
eistud-1085	7	2	the	the	DET
eistud-1085	7	3	eu	eu	PROPN
eistud-1085	7	4	member	member	NOUN
eistud-1085	7	5	states	state	VERB
eistud-1085	7	6	the	the	DET
eistud-1085	7	7	tax	tax	NOUN
eistud-1085	7	8	rate	rate	NOUN
eistud-1085	7	9	differential	differential	NOUN
eistud-1085	7	10	on	on	ADP
eistud-1085	7	11	company	company	NOUN
eistud-1085	7	12	profits	profit	NOUN
eistud-1085	7	13	range	range	VERB
eistud-1085	7	14	between	between	ADP
eistud-1085	7	15	10	10	NUM
eistud-1085	7	16	%	%	NOUN
eistud-1085	7	17	in	in	ADP
eistud-1085	7	18	bulgaria	bulgaria	PROPN
eistud-1085	7	19	to	to	ADP
eistud-1085	7	20	about	about	ADV
eistud-1085	7	21	35	35	NUM
eistud-1085	7	22	%	%	NOUN
eistud-1085	7	23	in	in	ADP
eistud-1085	7	24	france	france	PROPN
eistud-1085	7	25	.	.	PUNCT
eistud-1085	8	1	such	such	ADJ
eistud-1085	8	2	tax	tax	NOUN
eistud-1085	8	3	rate	rate	NOUN
eistud-1085	8	4	differentials	differential	NOUN
eistud-1085	8	5	encourage	encourage	VERB
eistud-1085	8	6	associated	associated	ADJ
eistud-1085	8	7	enterprises	enterprise	NOUN
eistud-1085	8	8	to	to	PART
eistud-1085	8	9	set	set	VERB
eistud-1085	8	10	transfer	transfer	NOUN
eistud-1085	8	11	prices	price	NOUN
eistud-1085	8	12	that	that	PRON
eistud-1085	8	13	shift	shift	VERB
eistud-1085	8	14	profits	profit	NOUN
eistud-1085	8	15	from	from	ADP
eistud-1085	8	16	high	high	ADJ
eistud-1085	8	17	-	-	PUNCT
eistud-1085	8	18	tax	tax	NOUN
eistud-1085	8	19	to	to	ADP
eistud-1085	8	20	low	low	ADJ
eistud-1085	8	21	-	-	PUNCT
eistud-1085	8	22	tax	tax	NOUN
eistud-1085	8	23	countries	country	NOUN
eistud-1085	8	24	in	in	ADP
eistud-1085	8	25	order	order	NOUN
eistud-1085	8	26	to	to	PART
eistud-1085	8	27	reduce	reduce	VERB
eistud-1085	8	28	the	the	DET
eistud-1085	8	29	overall	overall	ADJ
eistud-1085	8	30	tax	tax	NOUN
eistud-1085	8	31	burden	burden	NOUN
eistud-1085	8	32	for	for	ADP
eistud-1085	8	33	the	the	DET
eistud-1085	8	34	whole	whole	ADJ
eistud-1085	8	35	multinational	multinational	ADJ
eistud-1085	8	36	corporation	corporation	NOUN
eistud-1085	8	37	.	.	PUNCT
eistud-1085	9	1	no	no	DET
eistud-1085	9	2	country	country	NOUN
eistud-1085	9	3	can	can	AUX
eistud-1085	9	4	allow	allow	VERB
eistud-1085	9	5	its	its	PRON
eistud-1085	9	6	tax	tax	NOUN
eistud-1085	9	7	base	base	NOUN
eistud-1085	9	8	to	to	PART
eistud-1085	9	9	suffer	suffer	VERB
eistud-1085	9	10	because	because	SCONJ
eistud-1085	9	11	of	of	ADP
eistud-1085	9	12	international	international	ADJ
eistud-1085	9	13	transfer	transfer	NOUN
eistud-1085	9	14	pricing	pricing	NOUN
eistud-1085	9	15	.	.	PUNCT
eistud-1085	10	1	it	it	PRON
eistud-1085	10	2	is	be	AUX
eistud-1085	10	3	therefore	therefore	ADV
eistud-1085	10	4	necessary	necessary	ADJ
eistud-1085	10	5	to	to	PART
eistud-1085	10	6	set	set	VERB
eistud-1085	10	7	up	up	ADP
eistud-1085	10	8	guidelines	guideline	NOUN
eistud-1085	10	9	in	in	ADP
eistud-1085	10	10	order	order	NOUN
eistud-1085	10	11	to	to	PART
eistud-1085	10	12	avoid	avoid	VERB
eistud-1085	10	13	arbitrary	arbitrary	ADJ
eistud-1085	10	14	pricing	pricing	NOUN
eistud-1085	10	15	.	.	PUNCT
eistud-1085	11	1	the	the	DET
eistud-1085	11	2	oecd	oecd	PROPN
eistud-1085	11	3	member	member	NOUN
eistud-1085	11	4	countries	country	NOUN
eistud-1085	11	5	have	have	AUX
eistud-1085	11	6	agreed	agree	VERB
eistud-1085	11	7	that	that	SCONJ
eistud-1085	11	8	international	international	ADJ
eistud-1085	11	9	transfer	transfer	NOUN
eistud-1085	11	10	prices	price	NOUN
eistud-1085	11	11	shall	shall	AUX
eistud-1085	11	12	be	be	AUX
eistud-1085	11	13	determined	determine	VERB
eistud-1085	11	14	according	accord	VERB
eistud-1085	11	15	to	to	ADP
eistud-1085	11	16	the	the	DET
eistud-1085	11	17	“	"	PUNCT
eistud-1085	11	18	arm	arm	NOUN
eistud-1085	11	19	’s	’s	PART
eistud-1085	11	20	length	length	NOUN
eistud-1085	11	21	principle	principle	NOUN
eistud-1085	11	22	”	"	PUNCT
eistud-1085	11	23	.	.	PUNCT
eistud-1085	12	1	the	the	DET
eistud-1085	12	2	“	"	PUNCT
eistud-1085	12	3	arm	arm	NOUN
eistud-1085	12	4	’s	’s	PART
eistud-1085	12	5	length	length	NOUN
eistud-1085	12	6	principle	principle	NOUN
eistud-1085	12	7	”	"	PUNCT
eistud-1085	12	8	is	be	AUX
eistud-1085	12	9	an	an	DET
eistud-1085	12	10	important	important	ADJ
eistud-1085	12	11	element	element	NOUN
eistud-1085	12	12	of	of	ADP
eistud-1085	12	13	the	the	DET
eistud-1085	12	14	tax	tax	NOUN
eistud-1085	12	15	jurisdictions	jurisdiction	NOUN
eistud-1085	12	16	in	in	ADP
eistud-1085	12	17	eu	eu	PROPN
eistud-1085	12	18	member	member	NOUN
eistud-1085	12	19	states	state	NOUN
eistud-1085	12	20	.	.	PUNCT
eistud-1085	13	1	in	in	ADP
eistud-1085	13	2	order	order	NOUN
eistud-1085	13	3	to	to	PART
eistud-1085	13	4	reduce	reduce	VERB
eistud-1085	13	5	bureaucratic	bureaucratic	ADJ
eistud-1085	13	6	burdens	burden	NOUN
eistud-1085	13	7	imposed	impose	VERB
eistud-1085	13	8	on	on	ADP
eistud-1085	13	9	multinational	multinational	ADJ
eistud-1085	13	10	corporations	corporation	NOUN
eistud-1085	13	11	operating	operate	VERB
eistud-1085	13	12	on	on	ADP
eistud-1085	13	13	the	the	DET
eistud-1085	13	14	european	european	ADJ
eistud-1085	13	15	common	common	ADJ
eistud-1085	13	16	market	market	NOUN
eistud-1085	13	17	the	the	DET
eistud-1085	13	18	european	european	PROPN
eistud-1085	13	19	commission	commission	PROPN
eistud-1085	13	20	has	have	AUX
eistud-1085	13	21	proposed	propose	VERB
eistud-1085	13	22	an	an	DET
eistud-1085	13	23	eu	eu	ADJ
eistud-1085	13	24	-	-	ADJ
eistud-1085	13	25	wide	wide	ADJ
eistud-1085	13	26	common	common	ADJ
eistud-1085	13	27	approach	approach	NOUN
eistud-1085	13	28	to	to	PART
eistud-1085	13	29	transfer	transfer	VERB
eistud-1085	13	30	pricing	pricing	NOUN
eistud-1085	13	31	documentation	documentation	NOUN
eistud-1085	13	32	requirements	requirement	NOUN
eistud-1085	13	33	.	.	PUNCT
eistud-1085	14	1	this	this	DET
eistud-1085	14	2	eu	eu	PROPN
eistud-1085	14	3	code	code	PROPN
eistud-1085	14	4	of	of	ADP
eistud-1085	14	5	conduct	conduct	NOUN
eistud-1085	14	6	on	on	ADP
eistud-1085	14	7	transfer	transfer	NOUN
eistud-1085	14	8	pricing	pricing	NOUN
eistud-1085	14	9	documentation	documentation	NOUN
eistud-1085	14	10	(	(	PUNCT
eistud-1085	14	11	eu	eu	PROPN
eistud-1085	14	12	tpd	tpd	PROPN
eistud-1085	14	13	)	)	PUNCT
eistud-1085	14	14	shall	shall	AUX
eistud-1085	14	15	help	help	VERB
eistud-1085	14	16	to	to	PART
eistud-1085	14	17	prevent	prevent	VERB
eistud-1085	14	18	multinational	multinational	ADJ
eistud-1085	14	19	corporations	corporation	NOUN
eistud-1085	14	20	with	with	ADP
eistud-1085	14	21	affiliates	affiliate	NOUN
eistud-1085	14	22	in	in	ADP
eistud-1085	14	23	different	different	ADJ
eistud-1085	14	24	eu	eu	PROPN
eistud-1085	14	25	member	member	NOUN
eistud-1085	14	26	states	state	NOUN
eistud-1085	14	27	from	from	ADP
eistud-1085	14	28	taking	take	VERB
eistud-1085	14	29	a	a	DET
eistud-1085	14	30	country	country	NOUN
eistud-1085	14	31	-	-	PUNCT
eistud-1085	14	32	by	by	ADP
eistud-1085	14	33	-	-	PUNCT
eistud-1085	14	34	country	country	NOUN
eistud-1085	14	35	documentation	documentation	NOUN
eistud-1085	14	36	approach	approach	NOUN
eistud-1085	14	37	.	.	PUNCT
eistud-1085	15	1	this	this	DET
eistud-1085	15	2	article	article	NOUN
eistud-1085	15	3	describes	describe	VERB
eistud-1085	15	4	economic	economic	ADJ
eistud-1085	15	5	implications	implication	NOUN
eistud-1085	15	6	of	of	ADP
eistud-1085	15	7	international	international	ADJ
eistud-1085	15	8	transfer	transfer	NOUN
eistud-1085	15	9	pricing	pricing	NOUN
eistud-1085	15	10	.	.	PUNCT
eistud-1085	16	1	furthermore	furthermore	ADV
eistud-1085	16	2	it	it	PRON
eistud-1085	16	3	classifies	classify	VERB
eistud-1085	16	4	and	and	CCONJ
eistud-1085	16	5	compares	compare	VERB
eistud-1085	16	6	the	the	DET
eistud-1085	16	7	possiblities	possiblitie	NOUN
eistud-1085	16	8	to	to	PART
eistud-1085	16	9	determine	determine	VERB
eistud-1085	16	10	an	an	DET
eistud-1085	16	11	„	„	PUNCT
eistud-1085	16	12	arm	arm	NOUN
eistud-1085	16	13	’s	’s	NOUN
eistud-1085	16	14	length	length	NOUN
eistud-1085	16	15	price	price	NOUN
eistud-1085	16	16	“	"	PUNCT
eistud-1085	16	17	according	accord	VERB
eistud-1085	16	18	to	to	ADP
eistud-1085	16	19	the	the	DET
eistud-1085	16	20	oecd	oecd	PROPN
eistud-1085	16	21	guidelines	guideline	NOUN
eistud-1085	16	22	2010	2010	NUM
eistud-1085	16	23	.	.	PUNCT
eistud-1085	17	1	based	base	VERB
eistud-1085	17	2	on	on	ADP
eistud-1085	17	3	empirical	empirical	ADJ
eistud-1085	17	4	data	datum	NOUN
eistud-1085	17	5	concerning	concern	VERB
eistud-1085	17	6	the	the	DET
eistud-1085	17	7	actual	actual	ADJ
eistud-1085	17	8	taxes	taxis	NOUN
eistud-1085	17	9	on	on	ADP
eistud-1085	17	10	company	company	NOUN
eistud-1085	17	11	profits	profit	NOUN
eistud-1085	17	12	in	in	ADP
eistud-1085	17	13	eu	eu	PROPN
eistud-1085	17	14	member	member	PROPN
eistud-1085	17	15	states	states	AUX
eistud-1085	17	16	the	the	DET
eistud-1085	17	17	article	article	NOUN
eistud-1085	17	18	shows	show	VERB
eistud-1085	17	19	that	that	SCONJ
eistud-1085	17	20	the	the	DET
eistud-1085	17	21	eu	eu	PROPN
eistud-1085	17	22	code	code	PROPN
eistud-1085	17	23	of	of	ADP
eistud-1085	17	24	conduct	conduct	NOUN
eistud-1085	17	25	on	on	ADP
eistud-1085	17	26	transfer	transfer	NOUN
eistud-1085	17	27	pricing	pricing	NOUN
eistud-1085	17	28	documentation	documentation	NOUN
eistud-1085	17	29	(	(	PUNCT
eistud-1085	17	30	eu	eu	PROPN
eistud-1085	17	31	tpd	tpd	PROPN
eistud-1085	17	32	)	)	PUNCT
eistud-1085	17	33	can	can	AUX
eistud-1085	17	34	only	only	ADV
eistud-1085	17	35	be	be	AUX
eistud-1085	17	36	an	an	DET
eistud-1085	17	37	intermediate	intermediate	ADJ
eistud-1085	17	38	remedy	remedy	NOUN
eistud-1085	17	39	towards	towards	ADP
eistud-1085	17	40	an	an	DET
eistud-1085	17	41	inevitable	inevitable	ADJ
eistud-1085	17	42	tax	tax	NOUN
eistud-1085	17	43	harmonization	harmonization	NOUN
eistud-1085	17	44	in	in	ADP
eistud-1085	17	45	the	the	DET
eistud-1085	17	46	european	european	PROPN
eistud-1085	17	47	union	union	PROPN
eistud-1085	17	48	.	.	PUNCT
eistud-1085	18	1	keywords	keyword	NOUN
eistud-1085	18	2	:	:	PUNCT
eistud-1085	18	3	eu	eu	NOUN
eistud-1085	18	4	transfer	transfer	NOUN
eistud-1085	18	5	pricing	pricing	NOUN
eistud-1085	18	6	documentation	documentation	NOUN
eistud-1085	18	7	,	,	PUNCT
eistud-1085	18	8	oecd	oecd	PROPN
eistud-1085	18	9	transfer	transfer	NOUN
eistud-1085	18	10	pricing	pricing	NOUN
eistud-1085	18	11	guidelines	guideline	NOUN
eistud-1085	18	12	2010	2010	NUM
eistud-1085	18	13	,	,	PUNCT
eistud-1085	18	14	compliance	compliance	NOUN
eistud-1085	18	15	costs	cost	NOUN
eistud-1085	18	16	,	,	PUNCT
eistud-1085	18	17	masterfile	masterfile	NOUN
eistud-1085	18	18	documentation	documentation	NOUN
eistud-1085	18	19	,	,	PUNCT
eistud-1085	18	20	country	country	NOUN
eistud-1085	18	21	-	-	PUNCT
eistud-1085	18	22	specific	specific	ADJ
eistud-1085	18	23	documentation	documentation	NOUN
eistud-1085	18	24	,	,	PUNCT
eistud-1085	18	25	eu	eu	PROPN
eistud-1085	18	26	code	code	PROPN
eistud-1085	18	27	of	of	ADP
eistud-1085	18	28	conduct	conduct	NOUN
eistud-1085	18	29	,	,	PUNCT
eistud-1085	18	30	associated	associated	ADJ
eistud-1085	18	31	enterprise	enterprise	NOUN
eistud-1085	18	32	,	,	PUNCT
eistud-1085	18	33	“	"	PUNCT
eistud-1085	18	34	arm	arm	VERB
eistud-1085	18	35	’s	’s	PART
eistud-1085	18	36	length	length	NOUN
eistud-1085	18	37	principle	principle	NOUN
eistud-1085	18	38	”	"	PUNCT
eistud-1085	18	39	,	,	PUNCT
eistud-1085	18	40	multiple	multiple	ADJ
eistud-1085	18	41	tax	tax	NOUN
eistud-1085	18	42	jurisdiction	jurisdiction	NOUN
eistud-1085	18	43	,	,	PUNCT
eistud-1085	18	44	related	relate	VERB
eistud-1085	18	45	party	party	NOUN
eistud-1085	18	46	trade	trade	NOUN
eistud-1085	18	47	,	,	PUNCT
eistud-1085	18	48	“	"	PUNCT
eistud-1085	18	49	global	global	ADJ
eistud-1085	18	50	formulary	formulary	ADJ
eistud-1085	18	51	apportionment	apportionment	NOUN
eistud-1085	18	52	”	"	PUNCT
eistud-1085	18	53	,	,	PUNCT
eistud-1085	18	54	harmonization	harmonization	NOUN
eistud-1085	18	55	requirements	requirement	NOUN
eistud-1085	18	56	.	.	PUNCT
eistud-1085	19	1	introduction	introduction	NOUN
eistud-1085	19	2	the	the	DET
eistud-1085	19	3	economic	economic	ADJ
eistud-1085	19	4	backbone	backbone	NOUN
eistud-1085	19	5	of	of	ADP
eistud-1085	19	6	the	the	DET
eistud-1085	19	7	european	european	ADJ
eistud-1085	19	8	common	common	ADJ
eistud-1085	19	9	market	market	NOUN
eistud-1085	19	10	is	be	AUX
eistud-1085	19	11	the	the	DET
eistud-1085	19	12	innercommunity	innercommunity	NOUN
eistud-1085	19	13	trade	trade	NOUN
eistud-1085	19	14	.	.	PUNCT
eistud-1085	20	1	more	more	ADJ
eistud-1085	20	2	than	than	ADP
eistud-1085	20	3	60	60	NUM
eistud-1085	20	4	%	%	NOUN
eistud-1085	20	5	of	of	ADP
eistud-1085	20	6	german	german	ADJ
eistud-1085	20	7	foreign	foreign	ADJ
eistud-1085	20	8	trade	trade	NOUN
eistud-1085	20	9	is	be	AUX
eistud-1085	20	10	with	with	ADP
eistud-1085	20	11	eu	eu	PROPN
eistud-1085	20	12	member	member	NOUN
eistud-1085	20	13	states	state	NOUN
eistud-1085	20	14	.	.	PUNCT
eistud-1085	21	1	in	in	ADP
eistud-1085	21	2	smaller	small	ADJ
eistud-1085	21	3	countries	country	NOUN
eistud-1085	21	4	such	such	ADJ
eistud-1085	21	5	as	as	ADP
eistud-1085	21	6	belgium	belgium	NOUN
eistud-1085	21	7	,	,	PUNCT
eistud-1085	21	8	the	the	DET
eistud-1085	21	9	netherlands	netherlands	PROPN
eistud-1085	21	10	and	and	CCONJ
eistud-1085	21	11	lithuania	lithuania	PROPN
eistud-1085	21	12	,	,	PUNCT
eistud-1085	21	13	this	this	DET
eistud-1085	21	14	proportion	proportion	NOUN
eistud-1085	21	15	is	be	AUX
eistud-1085	21	16	even	even	ADV
eistud-1085	21	17	higher.1	higher.1	PROPN
eistud-1085	21	18	a	a	DET
eistud-1085	21	19	large	large	ADJ
eistud-1085	21	20	part	part	NOUN
eistud-1085	21	21	of	of	ADP
eistud-1085	21	22	innercommunity	innercommunity	NOUN
eistud-1085	21	23	trade	trade	NOUN
eistud-1085	21	24	is	be	AUX
eistud-1085	21	25	based	base	VERB
eistud-1085	21	26	on	on	ADP
eistud-1085	21	27	trade	trade	NOUN
eistud-1085	21	28	relations	relation	NOUN
eistud-1085	21	29	between	between	ADP
eistud-1085	21	30	associated	associate	VERB
eistud-1085	21	31	enterprises	enterprise	NOUN
eistud-1085	21	32	operating	operate	VERB
eistud-1085	21	33	in	in	ADP
eistud-1085	21	34	the	the	DET
eistud-1085	21	35	common	common	ADJ
eistud-1085	21	36	market	market	NOUN
eistud-1085	21	37	.	.	PUNCT
eistud-1085	22	1	associated	associate	VERB
eistud-1085	22	2	enterprises	enterprise	NOUN
eistud-1085	22	3	,	,	PUNCT
eistud-1085	22	4	also	also	ADV
eistud-1085	22	5	known	know	VERB
eistud-1085	22	6	as	as	ADP
eistud-1085	22	7	related	related	ADJ
eistud-1085	22	8	parties	party	NOUN
eistud-1085	22	9	,	,	PUNCT
eistud-1085	22	10	are	be	AUX
eistud-1085	22	11	enterprises	enterprise	NOUN
eistud-1085	22	12	that	that	PRON
eistud-1085	22	13	control	control	VERB
eistud-1085	22	14	each	each	DET
eistud-1085	22	15	other	other	ADJ
eistud-1085	22	16	either	either	CCONJ
eistud-1085	22	17	directly	directly	ADV
eistud-1085	22	18	or	or	CCONJ
eistud-1085	22	19	indirectly	indirectly	ADV
eistud-1085	22	20	by	by	ADP
eistud-1085	22	21	means	mean	NOUN
eistud-1085	22	22	of	of	ADP
eistud-1085	22	23	capital	capital	NOUN
eistud-1085	22	24	participation	participation	NOUN
eistud-1085	22	25	.	.	PUNCT
eistud-1085	23	1	international	international	ADJ
eistud-1085	23	2	transfer	transfer	NOUN
eistud-1085	23	3	prices	price	NOUN
eistud-1085	23	4	are	be	AUX
eistud-1085	23	5	the	the	DET
eistud-1085	23	6	prices	price	NOUN
eistud-1085	23	7	being	be	AUX
eistud-1085	23	8	charged	charge	VERB
eistud-1085	23	9	for	for	ADP
eistud-1085	23	10	cross	cross	ADJ
eistud-1085	23	11	-	-	ADJ
eistud-1085	23	12	border	border	ADJ
eistud-1085	23	13	transactions	transaction	NOUN
eistud-1085	23	14	between	between	ADP
eistud-1085	23	15	associated	associated	ADJ
eistud-1085	23	16	enterprises	enterprise	NOUN
eistud-1085	23	17	(	(	PUNCT
eistud-1085	23	18	see	see	VERB
eistud-1085	23	19	figure	figure	NOUN
eistud-1085	23	20	1	1	NUM
eistud-1085	23	21	)	)	PUNCT
eistud-1085	23	22	.	.	PUNCT
eistud-1085	24	1	such	such	ADJ
eistud-1085	24	2	international	international	ADJ
eistud-1085	24	3	transfer	transfer	NOUN
eistud-1085	24	4	pricing	pricing	NOUN
eistud-1085	24	5	decisions	decision	NOUN
eistud-1085	24	6	have	have	VERB
eistud-1085	24	7	to	to	PART
eistud-1085	24	8	be	be	AUX
eistud-1085	24	9	made	make	VERB
eistud-1085	24	10	for	for	ADP
eistud-1085	24	11	instance	instance	NOUN
eistud-1085	24	12	when	when	SCONJ
eistud-1085	24	13	a	a	DET
eistud-1085	24	14	parent	parent	NOUN
eistud-1085	24	15	company	company	NOUN
eistud-1085	24	16	delivers	deliver	VERB
eistud-1085	24	17	goods	good	NOUN
eistud-1085	24	18	,	,	PUNCT
eistud-1085	24	19	services	service	NOUN
eistud-1085	24	20	or	or	CCONJ
eistud-1085	24	21	intangibles	intangible	NOUN
eistud-1085	24	22	to	to	ADP
eistud-1085	24	23	its	its	PRON
eistud-1085	24	24	foreign	foreign	ADJ
eistud-1085	24	25	subsidiaries	subsidiary	NOUN
eistud-1085	24	26	,	,	PUNCT
eistud-1085	24	27	respectively	respectively	ADV
eistud-1085	24	28	when	when	SCONJ
eistud-1085	24	29	it	it	PRON
eistud-1085	24	30	is	be	AUX
eistud-1085	24	31	receiving	receive	VERB
eistud-1085	24	32	them	they	PRON
eistud-1085	24	33	form	form	VERB
eistud-1085	24	34	its	its	PRON
eistud-1085	24	35	affiliates	affiliate	NOUN
eistud-1085	24	36	.	.	PUNCT
eistud-1085	25	1	in	in	ADP
eistud-1085	25	2	the	the	DET
eistud-1085	25	3	european	european	PROPN
eistud-1085	25	4	union	union	PROPN
eistud-1085	25	5	the	the	DET
eistud-1085	25	6	tax	tax	NOUN
eistud-1085	25	7	systems	system	NOUN
eistud-1085	25	8	of	of	ADP
eistud-1085	25	9	the	the	DET
eistud-1085	25	10	member	member	NOUN
eistud-1085	25	11	states	state	NOUN
eistud-1085	25	12	are	be	AUX
eistud-1085	25	13	not	not	PART
eistud-1085	25	14	harmonized	harmonized	ADJ
eistud-1085	25	15	yet	yet	ADV
eistud-1085	25	16	.	.	PUNCT
eistud-1085	26	1	because	because	SCONJ
eistud-1085	26	2	of	of	ADP
eistud-1085	26	3	this	this	PRON
eistud-1085	26	4	the	the	DET
eistud-1085	26	5	tax	tax	NOUN
eistud-1085	26	6	rates	rate	NOUN
eistud-1085	26	7	on	on	ADP
eistud-1085	26	8	companies	company	NOUN
eistud-1085	26	9	’	'	PUNCT
eistud-1085	26	10	profits	profit	NOUN
eistud-1085	26	11	differ	differ	VERB
eistud-1085	26	12	from	from	ADP
eistud-1085	26	13	country	country	NOUN
eistud-1085	26	14	to	to	ADP
eistud-1085	26	15	country	country	NOUN
eistud-1085	26	16	.	.	PUNCT
eistud-1085	27	1	in	in	ADP
eistud-1085	27	2	eu	eu	PROPN
eistud-1085	27	3	member	member	PROPN
eistud-1085	27	4	states	state	VERB
eistud-1085	27	5	the	the	DET
eistud-1085	27	6	tax	tax	NOUN
eistud-1085	27	7	rate	rate	NOUN
eistud-1085	27	8	differential	differential	NOUN
eistud-1085	27	9	on	on	ADP
eistud-1085	27	10	companies	company	NOUN
eistud-1085	27	11	`	`	PART
eistud-1085	27	12	profits	profit	NOUN
eistud-1085	27	13	ranges	range	VERB
eistud-1085	27	14	between	between	ADP
eistud-1085	27	15	10	10	NUM
eistud-1085	27	16	%	%	NOUN
eistud-1085	27	17	in	in	ADP
eistud-1085	27	18	bulgaria	bulgaria	PROPN
eistud-1085	27	19	to	to	ADP
eistud-1085	27	20	about	about	ADV
eistud-1085	27	21	35	35	NUM
eistud-1085	27	22	%	%	NOUN
eistud-1085	27	23	in	in	ADP
eistud-1085	27	24	france.2	france.2	ADJ
eistud-1085	27	25	such	such	ADJ
eistud-1085	27	26	tax	tax	NOUN
eistud-1085	27	27	rate	rate	NOUN
eistud-1085	27	28	differentials	differential	NOUN
eistud-1085	27	29	encourage	encourage	VERB
eistud-1085	27	30	associated	associated	ADJ
eistud-1085	27	31	enterprises	enterprise	NOUN
eistud-1085	27	32	to	to	PART
eistud-1085	27	33	set	set	VERB
eistud-1085	27	34	transfer	transfer	NOUN
eistud-1085	27	35	prices	price	NOUN
eistud-1085	27	36	that	that	PRON
eistud-1085	27	37	shift	shift	VERB
eistud-1085	27	38	profits	profit	NOUN
eistud-1085	27	39	from	from	ADP
eistud-1085	27	40	high	high	ADJ
eistud-1085	27	41	-	-	PUNCT
eistud-1085	27	42	tax	tax	NOUN
eistud-1085	27	43	to	to	PART
eistud-1085	27	44	lowtax	lowtax	VERB
eistud-1085	27	45	countries	country	NOUN
eistud-1085	27	46	in	in	ADP
eistud-1085	27	47	order	order	NOUN
eistud-1085	27	48	to	to	PART
eistud-1085	27	49	reduce	reduce	VERB
eistud-1085	27	50	the	the	DET
eistud-1085	27	51	overall	overall	ADJ
eistud-1085	27	52	tax	tax	NOUN
eistud-1085	27	53	burden	burden	NOUN
eistud-1085	27	54	for	for	ADP
eistud-1085	27	55	the	the	DET
eistud-1085	27	56	whole	whole	ADJ
eistud-1085	27	57	multinational	multinational	ADJ
eistud-1085	27	58	corporation	corporation	NOUN
eistud-1085	27	59	.	.	PUNCT
eistud-1085	28	1	no	no	DET
eistud-1085	28	2	country	country	NOUN
eistud-1085	28	3	can	can	AUX
eistud-1085	28	4	allow	allow	VERB
eistud-1085	28	5	its	its	PRON
eistud-1085	28	6	tax	tax	NOUN
eistud-1085	28	7	base	base	NOUN
eistud-1085	28	8	to	to	PART
eistud-1085	28	9	suffer	suffer	VERB
eistud-1085	28	10	because	because	SCONJ
eistud-1085	28	11	of	of	ADP
eistud-1085	28	12	international	international	ADJ
eistud-1085	28	13	transfer	transfer	NOUN
eistud-1085	28	14	pricing.3	pricing.3	PROPN
eistud-1085	28	15	it	it	PRON
eistud-1085	28	16	is	be	AUX
eistud-1085	28	17	therefore	therefore	ADV
eistud-1085	28	18	necessary	necessary	ADJ
eistud-1085	28	19	to	to	PART
eistud-1085	28	20	set	set	VERB
eistud-1085	28	21	up	up	ADP
eistud-1085	28	22	guidelines	guideline	NOUN
eistud-1085	28	23	in	in	ADP
eistud-1085	28	24	order	order	NOUN
eistud-1085	28	25	to	to	PART
eistud-1085	28	26	avoid	avoid	VERB
eistud-1085	28	27	arbitrary	arbitrary	ADJ
eistud-1085	28	28	pricing	pricing	NOUN
eistud-1085	28	29	.	.	PUNCT
eistud-1085	29	1	the	the	DET
eistud-1085	29	2	tax	tax	NOUN
eistud-1085	29	3	administrations	administration	NOUN
eistud-1085	29	4	of	of	ADP
eistud-1085	29	5	eu	eu	PROPN
eistud-1085	29	6	member	member	PROPN
eistud-1085	29	7	states	state	NOUN
eistud-1085	29	8	have	have	VERB
eistud-1085	29	9	to	to	PART
eistud-1085	29	10	control	control	VERB
eistud-1085	29	11	international	international	ADJ
eistud-1085	29	12	transfer	transfer	NOUN
eistud-1085	29	13	pricing	pricing	NOUN
eistud-1085	29	14	decisions	decision	NOUN
eistud-1085	29	15	according	accord	VERB
eistud-1085	29	16	to	to	ADP
eistud-1085	29	17	the	the	DET
eistud-1085	29	18	predominant	predominant	ADJ
eistud-1085	29	19	internationally	internationally	ADV
eistud-1085	29	20	agreed	agree	VERB
eistud-1085	29	21	guideline	guideline	NOUN
eistud-1085	29	22	,	,	PUNCT
eistud-1085	29	23	which	which	PRON
eistud-1085	29	24	is	be	AUX
eistud-1085	29	25	the	the	DET
eistud-1085	29	26	“	"	PUNCT
eistud-1085	29	27	arm	arm	NOUN
eistud-1085	29	28	’s	’s	PART
eistud-1085	29	29	length	length	NOUN
eistud-1085	29	30	principle	principle	NOUN
eistud-1085	29	31	”	"	PUNCT
eistud-1085	29	32	.	.	PUNCT
eistud-1085	30	1	in	in	ADP
eistud-1085	30	2	order	order	NOUN
eistud-1085	30	3	to	to	PART
eistud-1085	30	4	control	control	VERB
eistud-1085	30	5	international	international	ADJ
eistud-1085	30	6	transfer	transfer	NOUN
eistud-1085	30	7	pricing	pricing	NOUN
eistud-1085	30	8	decisions	decision	NOUN
eistud-1085	30	9	,	,	PUNCT
eistud-1085	30	10	tax	tax	NOUN
eistud-1085	30	11	administrations	administration	NOUN
eistud-1085	30	12	request	request	VERB
eistud-1085	30	13	detailed	detailed	ADJ
eistud-1085	30	14	documentation	documentation	NOUN
eistud-1085	30	15	concerning	concern	VERB
eistud-1085	30	16	the	the	DET
eistud-1085	30	17	international	international	ADJ
eistud-1085	30	18	intra	intra	ADJ
eistud-1085	30	19	-	-	ADJ
eistud-1085	30	20	group	group	NOUN
eistud-1085	30	21	transactions	transaction	NOUN
eistud-1085	30	22	.	.	PUNCT
eistud-1085	31	1	compliance	compliance	NOUN
eistud-1085	31	2	costs	cost	NOUN
eistud-1085	31	3	are	be	AUX
eistud-1085	31	4	the	the	DET
eistud-1085	31	5	costs	cost	NOUN
eistud-1085	31	6	of	of	ADP
eistud-1085	31	7	a	a	DET
eistud-1085	31	8	taxpaying	taxpaying	NOUN
eistud-1085	31	9	corporation	corporation	NOUN
eistud-1085	31	10	for	for	ADP
eistud-1085	31	11	the	the	DET
eistud-1085	31	12	documentation	documentation	NOUN
eistud-1085	31	13	of	of	ADP
eistud-1085	31	14	information	information	NOUN
eistud-1085	31	15	and	and	CCONJ
eistud-1085	31	16	data	datum	NOUN
eistud-1085	31	17	requested	request	VERB
eistud-1085	31	18	by	by	ADP
eistud-1085	31	19	tax	tax	NOUN
eistud-1085	31	20	authorities	authority	NOUN
eistud-1085	31	21	in	in	ADP
eistud-1085	31	22	different	different	ADJ
eistud-1085	31	23	member	member	NOUN
eistud-1085	31	24	states.4	states.4	PROPN
eistud-1085	31	25	in	in	ADP
eistud-1085	31	26	order	order	NOUN
eistud-1085	31	27	to	to	PART
eistud-1085	31	28	reduce	reduce	VERB
eistud-1085	31	29	bureaucratic	bureaucratic	ADJ
eistud-1085	31	30	burdens	burden	NOUN
eistud-1085	31	31	and	and	CCONJ
eistud-1085	31	32	therefore	therefore	ADV
eistud-1085	31	33	the	the	DET
eistud-1085	31	34	compliance	compliance	NOUN
eistud-1085	31	35	costs	cost	NOUN
eistud-1085	31	36	imposed	impose	VERB
eistud-1085	31	37	on	on	ADP
eistud-1085	31	38	multinational	multinational	ADJ
eistud-1085	31	39	corporations	corporation	NOUN
eistud-1085	31	40	operating	operate	VERB
eistud-1085	31	41	in	in	ADP
eistud-1085	31	42	the	the	DET
eistud-1085	31	43	european	european	ADJ
eistud-1085	31	44	common	common	ADJ
eistud-1085	31	45	market	market	NOUN
eistud-1085	31	46	the	the	DET
eistud-1085	31	47	european	european	PROPN
eistud-1085	31	48	commission	commission	PROPN
eistud-1085	31	49	proposes	propose	VERB
eistud-1085	31	50	an	an	DET
eistud-1085	31	51	eu	eu	ADJ
eistud-1085	31	52	-	-	ADJ
eistud-1085	31	53	wide	wide	ADJ
eistud-1085	31	54	common	common	ADJ
eistud-1085	31	55	approach	approach	NOUN
eistud-1085	31	56	to	to	PART
eistud-1085	31	57	transfer	transfer	VERB
eistud-1085	31	58	pricing	pricing	NOUN
eistud-1085	31	59	documentation	documentation	NOUN
eistud-1085	31	60	requirements	requirement	NOUN
eistud-1085	31	61	.	.	PUNCT
eistud-1085	32	1	this	this	DET
eistud-1085	32	2	eu	eu	PROPN
eistud-1085	32	3	code	code	PROPN
eistud-1085	32	4	of	of	ADP
eistud-1085	32	5	conduct	conduct	NOUN
eistud-1085	32	6	on	on	ADP
eistud-1085	32	7	transfer	transfer	NOUN
eistud-1085	32	8	pricing	pricing	NOUN
eistud-1085	32	9	documentation	documentation	NOUN
eistud-1085	32	10	(	(	PUNCT
eistud-1085	32	11	eu	eu	PROPN
eistud-1085	32	12	tpd	tpd	PROPN
eistud-1085	32	13	)	)	PUNCT
eistud-1085	32	14	shall	shall	AUX
eistud-1085	32	15	help	help	VERB
eistud-1085	32	16	to	to	PART
eistud-1085	32	17	prevent	prevent	VERB
eistud-1085	32	18	multinational	multinational	ADJ
eistud-1085	32	19	corporations	corporation	NOUN
eistud-1085	32	20	with	with	ADP
eistud-1085	32	21	affiliates	affiliate	NOUN
eistud-1085	32	22	in	in	ADP
eistud-1085	32	23	different	different	ADJ
eistud-1085	32	24	eu	eu	PROPN
eistud-1085	32	25	member	member	NOUN
eistud-1085	32	26	states	state	NOUN
eistud-1085	32	27	to	to	PART
eistud-1085	32	28	take	take	VERB
eistud-1085	32	29	a	a	DET
eistud-1085	32	30	country	country	NOUN
eistud-1085	32	31	-	-	PUNCT
eistud-1085	32	32	by	by	ADP
eistud-1085	32	33	-	-	PUNCT
eistud-1085	32	34	country	country	NOUN
eistud-1085	32	35	documentation	documentation	NOUN
eistud-1085	32	36	approach	approach	NOUN
eistud-1085	32	37	.	.	PUNCT
eistud-1085	33	1	this	this	DET
eistud-1085	33	2	article	article	NOUN
eistud-1085	33	3	describes	describe	VERB
eistud-1085	33	4	the	the	DET
eistud-1085	33	5	latest	late	ADJ
eistud-1085	33	6	developments	development	NOUN
eistud-1085	33	7	concerning	concern	VERB
eistud-1085	33	8	international	international	ADJ
eistud-1085	33	9	transfer	transfer	NOUN
eistud-1085	33	10	pricing	pricing	NOUN
eistud-1085	33	11	regulations	regulation	NOUN
eistud-1085	33	12	in	in	ADP
eistud-1085	33	13	the	the	DET
eistud-1085	33	14	european	european	ADJ
eistud-1085	33	15	common	common	ADJ
eistud-1085	33	16	market	market	NOUN
eistud-1085	33	17	.	.	PUNCT
eistud-1085	34	1	it	it	PRON
eistud-1085	34	2	also	also	ADV
eistud-1085	34	3	pinpoints	pinpoint	VERB
eistud-1085	34	4	the	the	DET
eistud-1085	34	5	existing	exist	VERB
eistud-1085	34	6	trade	trade	NOUN
eistud-1085	34	7	-	-	PUNCT
eistud-1085	34	8	offs	off	NOUN
eistud-1085	34	9	issn	issn	VERB
eistud-1085	34	10	1822–8402	1822–8402	NUM
eistud-1085	34	11	european	european	ADJ
eistud-1085	34	12	integration	integration	NOUN
eistud-1085	34	13	studies	study	NOUN
eistud-1085	34	14	.	.	PUNCT
eistud-1085	35	1	2011	2011	NUM
eistud-1085	35	2	.	.	PUNCT
eistud-1085	36	1	no	no	DET
eistud-1085	36	2	5	5	NUM
eistud-1085	36	3	111	111	NUM
eistud-1085	36	4	between	between	ADP
eistud-1085	36	5	the	the	DET
eistud-1085	36	6	necessity	necessity	NOUN
eistud-1085	36	7	of	of	ADP
eistud-1085	36	8	transfer	transfer	NOUN
eistud-1085	36	9	pricing	pricing	NOUN
eistud-1085	36	10	documentation	documentation	NOUN
eistud-1085	36	11	and	and	CCONJ
eistud-1085	36	12	the	the	DET
eistud-1085	36	13	increasing	increase	VERB
eistud-1085	36	14	administrative	administrative	ADJ
eistud-1085	36	15	burden	burden	NOUN
eistud-1085	36	16	and	and	CCONJ
eistud-1085	36	17	compliance	compliance	NOUN
eistud-1085	36	18	costs	cost	NOUN
eistud-1085	36	19	of	of	ADP
eistud-1085	36	20	the	the	DET
eistud-1085	36	21	taxpaying	taxpaying	NOUN
eistud-1085	36	22	corporation	corporation	NOUN
eistud-1085	36	23	.	.	PUNCT
eistud-1085	37	1	figure	figure	VERB
eistud-1085	37	2	1	1	NUM
eistud-1085	37	3	.	.	NUM
eistud-1085	37	4	related	relate	VERB
eistud-1085	37	5	party	party	NOUN
eistud-1085	37	6	trade	trade	NOUN
eistud-1085	37	7	and	and	CCONJ
eistud-1085	37	8	international	international	ADJ
eistud-1085	37	9	transfer	transfer	NOUN
eistud-1085	37	10	pricing	pricing	NOUN
eistud-1085	37	11	source	source	NOUN
eistud-1085	37	12	:	:	PUNCT
eistud-1085	37	13	büter	büter	NOUN
eistud-1085	37	14	clemens	clemen	NOUN
eistud-1085	37	15	(	(	PUNCT
eistud-1085	37	16	2010	2010	NUM
eistud-1085	37	17	)	)	PUNCT
eistud-1085	37	18	außenhandel	außenhandel	ADV
eistud-1085	37	19	–	–	PUNCT
eistud-1085	37	20	grundlagen	grundlagen	NOUN
eistud-1085	37	21	globaler	globaler	NOUN
eistud-1085	37	22	und	und	VERB
eistud-1085	37	23	innergemeinschaftlicher	innergemeinschaftlicher	PROPN
eistud-1085	37	24	handelsbeziehungen	handelsbeziehungen	ADV
eistud-1085	37	25	,	,	PUNCT
eistud-1085	37	26	p.	p.	NOUN
eistud-1085	37	27	122	122	NUM
eistud-1085	37	28	,	,	PUNCT
eistud-1085	37	29	berlin	berlin	PROPN
eistud-1085	37	30	heidelberg	heidelberg	PROPN
eistud-1085	37	31	.	.	PUNCT
eistud-1085	38	1	the	the	DET
eistud-1085	38	2	second	second	ADJ
eistud-1085	38	3	part	part	NOUN
eistud-1085	38	4	of	of	ADP
eistud-1085	38	5	this	this	DET
eistud-1085	38	6	article	article	NOUN
eistud-1085	38	7	considers	consider	VERB
eistud-1085	38	8	the	the	DET
eistud-1085	38	9	oecd	oecd	PROPN
eistud-1085	38	10	transfer	transfer	NOUN
eistud-1085	38	11	pricing	pricing	NOUN
eistud-1085	38	12	guidelines	guideline	NOUN
eistud-1085	38	13	2010	2010	NUM
eistud-1085	38	14	.	.	PUNCT
eistud-1085	39	1	it	it	PRON
eistud-1085	39	2	briefly	briefly	ADV
eistud-1085	39	3	illustrates	illustrate	VERB
eistud-1085	39	4	the	the	DET
eistud-1085	39	5	“	"	PUNCT
eistud-1085	39	6	arm	arm	NOUN
eistud-1085	39	7	’s	’s	PART
eistud-1085	39	8	length	length	NOUN
eistud-1085	39	9	principle	principle	NOUN
eistud-1085	39	10	”	"	PUNCT
eistud-1085	39	11	and	and	CCONJ
eistud-1085	39	12	its	its	PRON
eistud-1085	39	13	theoretical	theoretical	ADJ
eistud-1085	39	14	alternative	alternative	NOUN
eistud-1085	39	15	,	,	PUNCT
eistud-1085	39	16	the	the	DET
eistud-1085	39	17	“	"	PUNCT
eistud-1085	39	18	global	global	ADJ
eistud-1085	39	19	formulary	formulary	ADJ
eistud-1085	39	20	apportionment	apportionment	NOUN
eistud-1085	39	21	”	"	PUNCT
eistud-1085	39	22	.	.	PUNCT
eistud-1085	40	1	furthermore	furthermore	ADV
eistud-1085	40	2	it	it	PRON
eistud-1085	40	3	describes	describe	VERB
eistud-1085	40	4	the	the	DET
eistud-1085	40	5	five	five	NUM
eistud-1085	40	6	basic	basic	ADJ
eistud-1085	40	7	methods	method	NOUN
eistud-1085	40	8	for	for	ADP
eistud-1085	40	9	the	the	DET
eistud-1085	40	10	determination	determination	NOUN
eistud-1085	40	11	of	of	ADP
eistud-1085	40	12	an	an	DET
eistud-1085	40	13	“	"	PUNCT
eistud-1085	40	14	arm	arm	NOUN
eistud-1085	40	15	’s	’s	PART
eistud-1085	40	16	length	length	NOUN
eistud-1085	40	17	price	price	NOUN
eistud-1085	40	18	”	"	PUNCT
eistud-1085	40	19	.	.	PUNCT
eistud-1085	41	1	the	the	DET
eistud-1085	41	2	third	third	ADJ
eistud-1085	41	3	part	part	NOUN
eistud-1085	41	4	of	of	ADP
eistud-1085	41	5	this	this	DET
eistud-1085	41	6	article	article	NOUN
eistud-1085	41	7	deals	deal	VERB
eistud-1085	41	8	with	with	ADP
eistud-1085	41	9	the	the	DET
eistud-1085	41	10	“	"	PUNCT
eistud-1085	41	11	eu	eu	PROPN
eistud-1085	41	12	code	code	PROPN
eistud-1085	41	13	of	of	ADP
eistud-1085	41	14	conduct	conduct	NOUN
eistud-1085	41	15	”	"	PUNCT
eistud-1085	41	16	,	,	PUNCT
eistud-1085	41	17	namely	namely	ADV
eistud-1085	41	18	the	the	DET
eistud-1085	41	19	proposed	propose	VERB
eistud-1085	41	20	documentation	documentation	NOUN
eistud-1085	41	21	requirements	requirement	NOUN
eistud-1085	41	22	in	in	ADP
eistud-1085	41	23	order	order	NOUN
eistud-1085	41	24	to	to	PART
eistud-1085	41	25	control	control	VERB
eistud-1085	41	26	related	relate	VERB
eistud-1085	41	27	party	party	NOUN
eistud-1085	41	28	transactions	transaction	NOUN
eistud-1085	41	29	in	in	ADP
eistud-1085	41	30	the	the	DET
eistud-1085	41	31	european	european	ADJ
eistud-1085	41	32	common	common	ADJ
eistud-1085	41	33	market	market	NOUN
eistud-1085	41	34	.	.	PUNCT
eistud-1085	42	1	the	the	DET
eistud-1085	42	2	article	article	NOUN
eistud-1085	42	3	ends	end	VERB
eistud-1085	42	4	with	with	ADP
eistud-1085	42	5	some	some	DET
eistud-1085	42	6	critical	critical	ADJ
eistud-1085	42	7	conclusions	conclusion	NOUN
eistud-1085	42	8	concerning	concern	VERB
eistud-1085	42	9	the	the	DET
eistud-1085	42	10	practicability	practicability	NOUN
eistud-1085	42	11	of	of	ADP
eistud-1085	42	12	the	the	DET
eistud-1085	42	13	“	"	PUNCT
eistud-1085	42	14	arm	arm	NOUN
eistud-1085	42	15	’s	’s	PART
eistud-1085	42	16	length	length	NOUN
eistud-1085	42	17	principle	principle	NOUN
eistud-1085	42	18	”	"	PUNCT
eistud-1085	42	19	and	and	CCONJ
eistud-1085	42	20	the	the	DET
eistud-1085	42	21	administrative	administrative	ADJ
eistud-1085	42	22	limitations	limitation	NOUN
eistud-1085	42	23	of	of	ADP
eistud-1085	42	24	the	the	DET
eistud-1085	42	25	“	"	PUNCT
eistud-1085	42	26	eu	eu	PROPN
eistud-1085	42	27	code	code	PROPN
eistud-1085	42	28	of	of	ADP
eistud-1085	42	29	conduct	conduct	NOUN
eistud-1085	42	30	”	"	PUNCT
eistud-1085	42	31	for	for	ADP
eistud-1085	42	32	the	the	DET
eistud-1085	42	33	european	european	ADJ
eistud-1085	42	34	common	common	ADJ
eistud-1085	42	35	market	market	NOUN
eistud-1085	42	36	.	.	PUNCT
eistud-1085	43	1	oecd	oecd	NOUN
eistud-1085	43	2	transfer	transfer	NOUN
eistud-1085	43	3	pricing	pricing	NOUN
eistud-1085	43	4	guidelines	guideline	NOUN
eistud-1085	43	5	2010	2010	NUM
eistud-1085	43	6	the	the	DET
eistud-1085	43	7	“	"	PUNCT
eistud-1085	43	8	arm	arm	NOUN
eistud-1085	43	9	’s	’s	PART
eistud-1085	43	10	length	length	NOUN
eistud-1085	43	11	principle	principle	NOUN
eistud-1085	43	12	”	"	PUNCT
eistud-1085	43	13	the	the	DET
eistud-1085	43	14	oecd	oecd	PROPN
eistud-1085	43	15	transfer	transfer	NOUN
eistud-1085	43	16	pricing	pricing	NOUN
eistud-1085	43	17	guidelines	guideline	NOUN
eistud-1085	43	18	were	be	AUX
eistud-1085	43	19	first	first	ADV
eistud-1085	43	20	released	release	VERB
eistud-1085	43	21	in	in	ADP
eistud-1085	43	22	1995	1995	NUM
eistud-1085	43	23	.	.	PUNCT
eistud-1085	44	1	the	the	DET
eistud-1085	44	2	latest	late	ADJ
eistud-1085	44	3	revision	revision	NOUN
eistud-1085	44	4	took	take	VERB
eistud-1085	44	5	place	place	NOUN
eistud-1085	44	6	in	in	ADP
eistud-1085	44	7	2010	2010	NUM
eistud-1085	44	8	.	.	PUNCT
eistud-1085	45	1	the	the	DET
eistud-1085	45	2	oecd	oecd	PROPN
eistud-1085	45	3	transfer	transfer	NOUN
eistud-1085	45	4	pricing	pricing	NOUN
eistud-1085	45	5	guidelines	guideline	NOUN
eistud-1085	45	6	2010	2010	NUM
eistud-1085	45	7	are	be	AUX
eistud-1085	45	8	more	more	ADV
eistud-1085	45	9	detailed	detailed	ADJ
eistud-1085	45	10	and	and	CCONJ
eistud-1085	45	11	contain	contain	VERB
eistud-1085	45	12	practical	practical	ADJ
eistud-1085	45	13	suggestions	suggestion	NOUN
eistud-1085	45	14	for	for	ADP
eistud-1085	45	15	the	the	DET
eistud-1085	45	16	comparison	comparison	NOUN
eistud-1085	45	17	of	of	ADP
eistud-1085	45	18	the	the	DET
eistud-1085	45	19	transaction	transaction	NOUN
eistud-1085	45	20	conditions	condition	NOUN
eistud-1085	45	21	between	between	ADP
eistud-1085	45	22	associated	associate	VERB
eistud-1085	45	23	enterprises	enterprise	NOUN
eistud-1085	45	24	and	and	CCONJ
eistud-1085	45	25	transaction	transaction	NOUN
eistud-1085	45	26	conditions	condition	NOUN
eistud-1085	45	27	between	between	ADP
eistud-1085	45	28	third	third	ADJ
eistud-1085	45	29	parties	party	NOUN
eistud-1085	45	30	.	.	PUNCT
eistud-1085	46	1	the	the	DET
eistud-1085	46	2	tax	tax	NOUN
eistud-1085	46	3	jurisdictions	jurisdiction	NOUN
eistud-1085	46	4	of	of	ADP
eistud-1085	46	5	eu	eu	PROPN
eistud-1085	46	6	member	member	PROPN
eistud-1085	46	7	states	state	NOUN
eistud-1085	46	8	have	have	AUX
eistud-1085	46	9	adopted	adopt	VERB
eistud-1085	46	10	transfer	transfer	NOUN
eistud-1085	46	11	pricing	pricing	NOUN
eistud-1085	46	12	rules	rule	NOUN
eistud-1085	46	13	which	which	PRON
eistud-1085	46	14	are	be	AUX
eistud-1085	46	15	similar	similar	ADJ
eistud-1085	46	16	to	to	ADP
eistud-1085	46	17	the	the	DET
eistud-1085	46	18	oecd	oecd	PROPN
eistud-1085	46	19	guidelines	guideline	NOUN
eistud-1085	46	20	.	.	PUNCT
eistud-1085	47	1	the	the	DET
eistud-1085	47	2	predominant	predominant	ADJ
eistud-1085	47	3	transfer	transfer	NOUN
eistud-1085	47	4	pricing	pricing	NOUN
eistud-1085	47	5	rule	rule	NOUN
eistud-1085	47	6	is	be	AUX
eistud-1085	47	7	the	the	DET
eistud-1085	47	8	“	"	PUNCT
eistud-1085	47	9	arm	arm	NOUN
eistud-1085	47	10	’s	’s	PART
eistud-1085	47	11	length	length	NOUN
eistud-1085	47	12	principle”5	principle”5	VERB
eistud-1085	47	13	.	.	PUNCT
eistud-1085	48	1	it	it	PRON
eistud-1085	48	2	is	be	AUX
eistud-1085	48	3	the	the	DET
eistud-1085	48	4	international	international	ADJ
eistud-1085	48	5	consensus	consensus	NOUN
eistud-1085	48	6	for	for	ADP
eistud-1085	48	7	the	the	DET
eistud-1085	48	8	determining	determining	NOUN
eistud-1085	48	9	of	of	ADP
eistud-1085	48	10	cross	cross	ADJ
eistud-1085	48	11	-	-	ADJ
eistud-1085	48	12	border	border	ADJ
eistud-1085	48	13	transfer	transfer	NOUN
eistud-1085	48	14	prices6	prices6	PROPN
eistud-1085	48	15	.	.	PUNCT
eistud-1085	49	1	the	the	DET
eistud-1085	49	2	“	"	PUNCT
eistud-1085	49	3	arm	arm	NOUN
eistud-1085	49	4	’s	’s	PART
eistud-1085	49	5	length	length	NOUN
eistud-1085	49	6	principle	principle	NOUN
eistud-1085	49	7	”	"	PUNCT
eistud-1085	49	8	is	be	AUX
eistud-1085	49	9	defined	define	VERB
eistud-1085	49	10	in	in	ADP
eistud-1085	49	11	article	article	NOUN
eistud-1085	49	12	9	9	NUM
eistud-1085	49	13	of	of	ADP
eistud-1085	49	14	the	the	DET
eistud-1085	49	15	oecd	oecd	PROPN
eistud-1085	49	16	model	model	PROPN
eistud-1085	49	17	tax	tax	PROPN
eistud-1085	49	18	convention	convention	PROPN
eistud-1085	49	19	.	.	PUNCT
eistud-1085	50	1	“	"	PUNCT
eistud-1085	50	2	where	where	SCONJ
eistud-1085	50	3	conditions	condition	NOUN
eistud-1085	50	4	are	be	AUX
eistud-1085	50	5	made	make	VERB
eistud-1085	50	6	or	or	CCONJ
eistud-1085	50	7	imposed	impose	VERB
eistud-1085	50	8	between	between	ADP
eistud-1085	50	9	the	the	DET
eistud-1085	50	10	two	two	NUM
eistud-1085	50	11	enterprises	enterprise	NOUN
eistud-1085	50	12	in	in	ADP
eistud-1085	50	13	their	their	PRON
eistud-1085	50	14	commercial	commercial	ADJ
eistud-1085	50	15	or	or	CCONJ
eistud-1085	50	16	financial	financial	ADJ
eistud-1085	50	17	relations	relation	NOUN
eistud-1085	50	18	which	which	PRON
eistud-1085	50	19	differ	differ	VERB
eistud-1085	50	20	from	from	ADP
eistud-1085	50	21	those	those	PRON
eistud-1085	50	22	which	which	PRON
eistud-1085	50	23	would	would	AUX
eistud-1085	50	24	be	be	AUX
eistud-1085	50	25	made	make	VERB
eistud-1085	50	26	between	between	ADP
eistud-1085	50	27	independent	independent	ADJ
eistud-1085	50	28	enterprises	enterprise	NOUN
eistud-1085	50	29	,	,	PUNCT
eistud-1085	50	30	then	then	ADV
eistud-1085	50	31	any	any	DET
eistud-1085	50	32	profits	profit	NOUN
eistud-1085	50	33	which	which	PRON
eistud-1085	50	34	would	would	AUX
eistud-1085	50	35	,	,	PUNCT
eistud-1085	50	36	but	but	CCONJ
eistud-1085	50	37	for	for	ADP
eistud-1085	50	38	those	those	DET
eistud-1085	50	39	conditions	condition	NOUN
eistud-1085	50	40	,	,	PUNCT
eistud-1085	50	41	have	have	AUX
eistud-1085	50	42	accrued	accrue	VERB
eistud-1085	50	43	to	to	ADP
eistud-1085	50	44	one	one	NUM
eistud-1085	50	45	of	of	ADP
eistud-1085	50	46	the	the	DET
eistud-1085	50	47	enterprises	enterprise	NOUN
eistud-1085	50	48	,	,	PUNCT
eistud-1085	50	49	but	but	CCONJ
eistud-1085	50	50	,	,	PUNCT
eistud-1085	50	51	by	by	ADP
eistud-1085	50	52	reason	reason	NOUN
eistud-1085	50	53	of	of	ADP
eistud-1085	50	54	those	those	DET
eistud-1085	50	55	conditions	condition	NOUN
eistud-1085	50	56	,	,	PUNCT
eistud-1085	50	57	have	have	AUX
eistud-1085	50	58	not	not	PART
eistud-1085	50	59	so	so	ADV
eistud-1085	50	60	accrued	accrue	VERB
eistud-1085	50	61	,	,	PUNCT
eistud-1085	50	62	may	may	AUX
eistud-1085	50	63	be	be	AUX
eistud-1085	50	64	included	include	VERB
eistud-1085	50	65	in	in	ADP
eistud-1085	50	66	the	the	DET
eistud-1085	50	67	profits	profit	NOUN
eistud-1085	50	68	of	of	ADP
eistud-1085	50	69	that	that	DET
eistud-1085	50	70	enterprise	enterprise	NOUN
eistud-1085	50	71	and	and	CCONJ
eistud-1085	50	72	taxed	tax	VERB
eistud-1085	50	73	accordingly	accordingly	ADV
eistud-1085	50	74	.	.	PUNCT
eistud-1085	50	75	”7	”7	PUNCT
eistud-1085	51	1	an	an	DET
eistud-1085	51	2	“	"	PUNCT
eistud-1085	51	3	arm	arm	NOUN
eistud-1085	51	4	’s	’s	PART
eistud-1085	51	5	length	length	NOUN
eistud-1085	51	6	price	price	NOUN
eistud-1085	51	7	”	"	PUNCT
eistud-1085	51	8	is	be	AUX
eistud-1085	51	9	a	a	DET
eistud-1085	51	10	price	price	NOUN
eistud-1085	51	11	which	which	PRON
eistud-1085	51	12	a	a	DET
eistud-1085	51	13	purchaser	purchaser	NOUN
eistud-1085	51	14	has	have	VERB
eistud-1085	51	15	to	to	PART
eistud-1085	51	16	pay	pay	VERB
eistud-1085	51	17	for	for	ADP
eistud-1085	51	18	the	the	DET
eistud-1085	51	19	delivery	delivery	NOUN
eistud-1085	51	20	of	of	ADP
eistud-1085	51	21	goods	good	NOUN
eistud-1085	51	22	,	,	PUNCT
eistud-1085	51	23	services	service	NOUN
eistud-1085	51	24	or	or	CCONJ
eistud-1085	51	25	intangibles	intangible	NOUN
eistud-1085	51	26	under	under	ADP
eistud-1085	51	27	the	the	DET
eistud-1085	51	28	conditions	condition	NOUN
eistud-1085	51	29	of	of	ADP
eistud-1085	51	30	perfect	perfect	ADJ
eistud-1085	51	31	competition.8	competition.8	NOUN
eistud-1085	51	32	in	in	ADP
eistud-1085	51	33	other	other	ADJ
eistud-1085	51	34	words	word	NOUN
eistud-1085	51	35	an	an	DET
eistud-1085	51	36	“	"	PUNCT
eistud-1085	51	37	arm	arm	NOUN
eistud-1085	51	38	’s	’s	PART
eistud-1085	51	39	length	length	NOUN
eistud-1085	51	40	price	price	NOUN
eistud-1085	51	41	”	"	PUNCT
eistud-1085	51	42	would	would	AUX
eistud-1085	51	43	be	be	AUX
eistud-1085	51	44	the	the	DET
eistud-1085	51	45	result	result	NOUN
eistud-1085	51	46	of	of	ADP
eistud-1085	51	47	supply	supply	NOUN
eistud-1085	51	48	and	and	CCONJ
eistud-1085	51	49	demand	demand	NOUN
eistud-1085	51	50	in	in	ADP
eistud-1085	51	51	a	a	DET
eistud-1085	51	52	particular	particular	ADJ
eistud-1085	51	53	market	market	NOUN
eistud-1085	51	54	.	.	PUNCT
eistud-1085	52	1	that	that	PRON
eistud-1085	52	2	’s	’	VERB
eistud-1085	52	3	why	why	SCONJ
eistud-1085	52	4	it	it	PRON
eistud-1085	52	5	is	be	AUX
eistud-1085	52	6	also	also	ADV
eistud-1085	52	7	called	call	VERB
eistud-1085	52	8	“	"	PUNCT
eistud-1085	52	9	market	market	NOUN
eistud-1085	52	10	-	-	PUNCT
eistud-1085	52	11	based	base	VERB
eistud-1085	52	12	pricing	pricing	NOUN
eistud-1085	52	13	”	"	PUNCT
eistud-1085	52	14	.	.	PUNCT
eistud-1085	53	1	figure	figure	NOUN
eistud-1085	53	2	2	2	NUM
eistud-1085	53	3	.	.	PUNCT
eistud-1085	54	1	“	"	PUNCT
eistud-1085	54	2	arm	arm	VERB
eistud-1085	54	3	’s	’s	PART
eistud-1085	54	4	length	length	NOUN
eistud-1085	54	5	pricing	pricing	NOUN
eistud-1085	54	6	”	"	PUNCT
eistud-1085	54	7	and	and	CCONJ
eistud-1085	54	8	“	"	PUNCT
eistud-1085	54	9	autonomous	autonomous	ADJ
eistud-1085	54	10	transfer	transfer	NOUN
eistud-1085	54	11	pricing	pricing	NOUN
eistud-1085	54	12	”	"	PUNCT
eistud-1085	54	13	source	source	NOUN
eistud-1085	54	14	:	:	PUNCT
eistud-1085	54	15	büter	büter	NOUN
eistud-1085	54	16	clemens	clemen	NOUN
eistud-1085	54	17	(	(	PUNCT
eistud-1085	54	18	2010	2010	NUM
eistud-1085	54	19	)	)	PUNCT
eistud-1085	54	20	außenhandel	außenhandel	ADV
eistud-1085	54	21	–	–	PUNCT
eistud-1085	54	22	grundlagen	grundlagen	NOUN
eistud-1085	54	23	globaler	globaler	NOUN
eistud-1085	54	24	und	und	VERB
eistud-1085	54	25	innergemeinschaftlicher	innergemeinschaftlicher	PROPN
eistud-1085	54	26	handelsbeziehungen	handelsbeziehungen	ADV
eistud-1085	54	27	,	,	PUNCT
eistud-1085	54	28	p.	p.	NOUN
eistud-1085	54	29	124	124	NUM
eistud-1085	54	30	,	,	PUNCT
eistud-1085	54	31	berlin	berlin	PROPN
eistud-1085	54	32	heidelberg	heidelberg	PROPN
eistud-1085	54	33	.	.	PUNCT
eistud-1085	55	1	international	international	ADJ
eistud-1085	55	2	transfer	transfer	NOUN
eistud-1085	55	3	pricing	pricing	NOUN
eistud-1085	55	4	can	can	AUX
eistud-1085	55	5	also	also	ADV
eistud-1085	55	6	be	be	AUX
eistud-1085	55	7	the	the	DET
eistud-1085	55	8	result	result	NOUN
eistud-1085	55	9	of	of	ADP
eistud-1085	55	10	an	an	DET
eistud-1085	55	11	autonomous	autonomous	ADJ
eistud-1085	55	12	negotiation	negotiation	NOUN
eistud-1085	55	13	between	between	ADP
eistud-1085	55	14	the	the	DET
eistud-1085	55	15	associated	associated	ADJ
eistud-1085	55	16	parties	party	NOUN
eistud-1085	55	17	.	.	PUNCT
eistud-1085	56	1	in	in	ADP
eistud-1085	56	2	this	this	DET
eistud-1085	56	3	case	case	NOUN
eistud-1085	56	4	the	the	DET
eistud-1085	56	5	international	international	ADJ
eistud-1085	56	6	transfer	transfer	NOUN
eistud-1085	56	7	prices	price	NOUN
eistud-1085	56	8	shall	shall	AUX
eistud-1085	56	9	serve	serve	VERB
eistud-1085	56	10	certain	certain	ADJ
eistud-1085	56	11	purposes	purpose	NOUN
eistud-1085	56	12	.	.	PUNCT
eistud-1085	57	1	they	they	PRON
eistud-1085	57	2	can	can	AUX
eistud-1085	57	3	particularly	particularly	ADV
eistud-1085	57	4	be	be	AUX
eistud-1085	57	5	used	use	VERB
eistud-1085	57	6	to	to	PART
eistud-1085	57	7	allocate	allocate	VERB
eistud-1085	57	8	profits	profit	NOUN
eistud-1085	57	9	and	and	CCONJ
eistud-1085	57	10	liquidity	liquidity	NOUN
eistud-1085	57	11	between	between	ADP
eistud-1085	57	12	associated	associate	VERB
eistud-1085	57	13	enterprises	enterprise	NOUN
eistud-1085	57	14	across	across	ADP
eistud-1085	57	15	national	national	ADJ
eistud-1085	57	16	borders	border	NOUN
eistud-1085	57	17	.	.	PUNCT
eistud-1085	58	1	international	international	ADJ
eistud-1085	58	2	transfer	transfer	NOUN
eistud-1085	58	3	pricing	pricing	NOUN
eistud-1085	58	4	is	be	AUX
eistud-1085	58	5	a	a	DET
eistud-1085	58	6	special	special	ADJ
eistud-1085	58	7	decision	decision	NOUN
eistud-1085	58	8	problem	problem	NOUN
eistud-1085	58	9	within	within	ADP
eistud-1085	58	10	the	the	DET
eistud-1085	58	11	international	international	ADJ
eistud-1085	58	12	price	price	NOUN
eistud-1085	58	13	policy	policy	NOUN
eistud-1085	58	14	of	of	ADP
eistud-1085	58	15	a	a	DET
eistud-1085	58	16	multinational	multinational	ADJ
eistud-1085	58	17	corporation.9	corporation.9	NOUN
eistud-1085	58	18	as	as	SCONJ
eistud-1085	58	19	seen	see	VERB
eistud-1085	58	20	in	in	ADP
eistud-1085	58	21	figure	figure	NOUN
eistud-1085	58	22	2	2	NUM
eistud-1085	58	23	the	the	DET
eistud-1085	58	24	associated	associated	ADJ
eistud-1085	58	25	enterprise	enterprise	NOUN
eistud-1085	58	26	in	in	ADP
eistud-1085	58	27	country	country	NOUN
eistud-1085	58	28	a	a	PRON
eistud-1085	58	29	sells	sell	VERB
eistud-1085	58	30	goods	good	NOUN
eistud-1085	58	31	to	to	ADP
eistud-1085	58	32	its	its	PRON
eistud-1085	58	33	subsidiary	subsidiary	NOUN
eistud-1085	58	34	in	in	ADP
eistud-1085	58	35	country	country	PROPN
eistud-1085	58	36	b.	b.	PROPN
eistud-1085	58	37	on	on	ADP
eistud-1085	58	38	the	the	DET
eistud-1085	58	39	basis	basis	NOUN
eistud-1085	58	40	of	of	ADP
eistud-1085	58	41	an	an	DET
eistud-1085	58	42	“	"	PUNCT
eistud-1085	58	43	arm	arm	NOUN
eistud-1085	58	44	’s	’s	PART
eistud-1085	58	45	length	length	NOUN
eistud-1085	58	46	price	price	NOUN
eistud-1085	58	47	”	"	PUNCT
eistud-1085	58	48	the	the	DET
eistud-1085	58	49	seller	seller	NOUN
eistud-1085	58	50	in	in	ADP
eistud-1085	58	51	country	country	NOUN
eistud-1085	58	52	a	a	DET
eistud-1085	58	53	delivers	deliver	VERB
eistud-1085	58	54	the	the	DET
eistud-1085	58	55	goods	good	NOUN
eistud-1085	58	56	for	for	ADP
eistud-1085	58	57	100.000	100.000	NUM
eistud-1085	58	58	,	,	PUNCT
eistud-1085	58	59	€	€	X
eistud-1085	58	60	to	to	ADP
eistud-1085	58	61	its	its	PRON
eistud-1085	58	62	subsidiary	subsidiary	NOUN
eistud-1085	58	63	in	in	ADP
eistud-1085	58	64	country	country	PROPN
eistud-1085	58	65	b	b	PROPN
eistud-1085	58	66	and	and	CCONJ
eistud-1085	58	67	receives	receive	VERB
eistud-1085	58	68	a	a	DET
eistud-1085	58	69	profit	profit	NOUN
eistud-1085	58	70	of	of	ADP
eistud-1085	58	71	20.000	20.000	NUM
eistud-1085	58	72	,	,	PUNCT
eistud-1085	58	73	€	€	NOUN
eistud-1085	58	74	.	.	PUNCT
eistud-1085	59	1	in	in	ADP
eistud-1085	59	2	turn	turn	VERB
eistud-1085	59	3	the	the	DET
eistud-1085	59	4	subsidiary	subsidiary	NOUN
eistud-1085	59	5	in	in	ADP
eistud-1085	59	6	country	country	PROPN
eistud-1085	59	7	b	b	PROPN
eistud-1085	59	8	sells	sell	VERB
eistud-1085	59	9	the	the	DET
eistud-1085	59	10	goods	good	NOUN
eistud-1085	59	11	for	for	ADP
eistud-1085	59	12	120.000	120.000	NUM
eistud-1085	59	13	,	,	PUNCT
eistud-1085	59	14	€	€	NUM
eistud-1085	59	15	.	.	PUNCT
eistud-1085	60	1	both	both	DET
eistud-1085	60	2	enterprises	enterprise	NOUN
eistud-1085	60	3	make	make	VERB
eistud-1085	60	4	a	a	DET
eistud-1085	60	5	profit	profit	NOUN
eistud-1085	60	6	of	of	ADP
eistud-1085	60	7	20.000	20.000	NUM
eistud-1085	60	8	,	,	PUNCT
eistud-1085	60	9	€	€	NUM
eistud-1085	60	10	.	.	PUNCT
eistud-1085	61	1	the	the	DET
eistud-1085	61	2	corporate	corporate	ADJ
eistud-1085	61	3	tax	tax	NOUN
eistud-1085	61	4	rates	rate	NOUN
eistud-1085	61	5	differ	differ	VERB
eistud-1085	61	6	between	between	ADP
eistud-1085	61	7	country	country	NOUN
eistud-1085	61	8	a	a	PRON
eistud-1085	61	9	and	and	CCONJ
eistud-1085	61	10	country	country	NOUN
eistud-1085	61	11	b.	b.	PROPN
eistud-1085	62	1	the	the	DET
eistud-1085	62	2	overall	overall	ADJ
eistud-1085	62	3	net	net	ADJ
eistud-1085	62	4	profit	profit	NOUN
eistud-1085	62	5	of	of	ADP
eistud-1085	62	6	the	the	DET
eistud-1085	62	7	associated	associate	VERB
eistud-1085	62	8	enterprises	enterprise	NOUN
eistud-1085	62	9	sums	sum	VERB
eistud-1085	62	10	up	up	ADP
eistud-1085	62	11	to	to	ADP
eistud-1085	62	12	28.000	28.000	NUM
eistud-1085	62	13	,	,	PUNCT
eistud-1085	62	14	€	€	SYM
eistud-1085	62	15	.10	.10	NUM
eistud-1085	62	16	under	under	ADP
eistud-1085	62	17	an	an	DET
eistud-1085	62	18	autonomous	autonomous	ADJ
eistud-1085	62	19	transfer	transfer	NOUN
eistud-1085	62	20	pricing	pricing	NOUN
eistud-1085	62	21	agreement	agreement	NOUN
eistud-1085	62	22	the	the	DET
eistud-1085	62	23	objective	objective	NOUN
eistud-1085	62	24	would	would	AUX
eistud-1085	62	25	be	be	AUX
eistud-1085	62	26	to	to	PART
eistud-1085	62	27	minimize	minimize	VERB
eistud-1085	62	28	the	the	DET
eistud-1085	62	29	tax	tax	NOUN
eistud-1085	62	30	burden	burden	NOUN
eistud-1085	62	31	in	in	ADP
eistud-1085	62	32	the	the	DET
eistud-1085	62	33	high	high	ADJ
eistud-1085	62	34	tax	tax	NOUN
eistud-1085	62	35	country	country	NOUN
eistud-1085	62	36	b	b	PROPN
eistud-1085	62	37	and	and	CCONJ
eistud-1085	62	38	to	to	PART
eistud-1085	62	39	shift	shift	VERB
eistud-1085	62	40	the	the	DET
eistud-1085	62	41	profit	profit	NOUN
eistud-1085	62	42	to	to	ADP
eistud-1085	62	43	the	the	DET
eistud-1085	62	44	low	low	ADJ
eistud-1085	62	45	tax	tax	NOUN
eistud-1085	62	46	country	country	NOUN
eistud-1085	62	47	a.	a.	NOUN
eistud-1085	62	48	as	as	ADP
eistud-1085	62	49	a	a	DET
eistud-1085	62	50	result	result	NOUN
eistud-1085	62	51	of	of	ADP
eistud-1085	62	52	this	this	PRON
eistud-1085	62	53	the	the	DET
eistud-1085	62	54	associated	associated	ADJ
eistud-1085	62	55	enterprise	enterprise	NOUN
eistud-1085	62	56	in	in	ADP
eistud-1085	62	57	country	country	NOUN
eistud-1085	62	58	a	a	PRON
eistud-1085	62	59	would	would	AUX
eistud-1085	62	60	deliver	deliver	VERB
eistud-1085	62	61	the	the	DET
eistud-1085	62	62	goods	good	NOUN
eistud-1085	62	63	to	to	ADP
eistud-1085	62	64	its	its	PRON
eistud-1085	62	65	affiliate	affiliate	NOUN
eistud-1085	62	66	in	in	ADP
eistud-1085	62	67	country	country	PROPN
eistud-1085	62	68	b	b	PROPN
eistud-1085	62	69	for	for	ADP
eistud-1085	62	70	120.000	120.000	NUM
eistud-1085	62	71	,	,	PUNCT
eistud-1085	62	72	€	€	NOUN
eistud-1085	62	73	.	.	PUNCT
eistud-1085	63	1	if	if	SCONJ
eistud-1085	63	2	the	the	DET
eistud-1085	63	3	subsidiary	subsidiary	NOUN
eistud-1085	63	4	in	in	ADP
eistud-1085	63	5	country	country	PROPN
eistud-1085	63	6	b	b	PROPN
eistud-1085	63	7	sells	sell	VERB
eistud-1085	63	8	the	the	DET
eistud-1085	63	9	goods	good	NOUN
eistud-1085	63	10	for	for	ADP
eistud-1085	63	11	120.000	120.000	NUM
eistud-1085	63	12	,	,	PUNCT
eistud-1085	63	13	€	€	NOUN
eistud-1085	63	14	it	it	PRON
eistud-1085	63	15	would	would	AUX
eistud-1085	63	16	ultimately	ultimately	ADV
eistud-1085	63	17	receive	receive	VERB
eistud-1085	63	18	no	no	DET
eistud-1085	63	19	profit	profit	NOUN
eistud-1085	63	20	.	.	PUNCT
eistud-1085	64	1	thanks	thank	NOUN
eistud-1085	64	2	to	to	ADP
eistud-1085	64	3	the	the	DET
eistud-1085	64	4	“	"	PUNCT
eistud-1085	64	5	autonomous	autonomous	ADJ
eistud-1085	64	6	transfer	transfer	NOUN
eistud-1085	64	7	pricing	pricing	NOUN
eistud-1085	64	8	”	"	PUNCT
eistud-1085	64	9	agreement	agreement	NOUN
eistud-1085	64	10	the	the	DET
eistud-1085	64	11	overall	overall	ADJ
eistud-1085	64	12	net	net	ADJ
eistud-1085	64	13	profit	profit	NOUN
eistud-1085	64	14	for	for	ADP
eistud-1085	64	15	the	the	DET
eistud-1085	64	16	associated	associate	VERB
eistud-1085	64	17	enterprises	enterprise	NOUN
eistud-1085	64	18	is	be	AUX
eistud-1085	64	19	higher	high	ADJ
eistud-1085	64	20	that	that	SCONJ
eistud-1085	64	21	it	it	PRON
eistud-1085	64	22	was	be	AUX
eistud-1085	64	23	under	under	ADP
eistud-1085	64	24	the	the	DET
eistud-1085	64	25	“	"	PUNCT
eistud-1085	64	26	arm	arm	NOUN
eistud-1085	64	27	’s	’s	PART
eistud-1085	64	28	length	length	NOUN
eistud-1085	64	29	pricing	pricing	NOUN
eistud-1085	64	30	”	"	PUNCT
eistud-1085	64	31	arrangement	arrangement	NOUN
eistud-1085	64	32	.	.	PUNCT
eistud-1085	65	1	it	it	PRON
eistud-1085	65	2	sums	sum	VERB
eistud-1085	65	3	up	up	ADP
eistud-1085	65	4	to	to	ADP
eistud-1085	65	5	30.000,€	30.000,€	NUM
eistud-1085	65	6	instead	instead	ADV
eistud-1085	65	7	of	of	ADP
eistud-1085	65	8	28.000	28.000	NUM
eistud-1085	65	9	,	,	PUNCT
eistud-1085	65	10	€	€	SYM
eistud-1085	65	11	.11	.11	NUM
eistud-1085	65	12	issn	issn	PROPN
eistud-1085	65	13	1822–8402	1822–8402	NUM
eistud-1085	65	14	european	european	ADJ
eistud-1085	65	15	integration	integration	NOUN
eistud-1085	65	16	studies	study	NOUN
eistud-1085	65	17	.	.	PUNCT
eistud-1085	66	1	2011	2011	NUM
eistud-1085	66	2	.	.	PUNCT
eistud-1085	67	1	no	no	DET
eistud-1085	67	2	5	5	NUM
eistud-1085	67	3	112	112	NUM
eistud-1085	67	4	the	the	DET
eistud-1085	67	5	“	"	PUNCT
eistud-1085	67	6	global	global	ADJ
eistud-1085	67	7	formulary	formulary	NOUN
eistud-1085	67	8	apportionment	apportionment	NOUN
eistud-1085	67	9	”	"	PUNCT
eistud-1085	67	10	a	a	DET
eistud-1085	67	11	theoretical	theoretical	ADJ
eistud-1085	67	12	alternative	alternative	NOUN
eistud-1085	67	13	to	to	ADP
eistud-1085	67	14	the	the	DET
eistud-1085	67	15	“	"	PUNCT
eistud-1085	67	16	arm	arm	NOUN
eistud-1085	67	17	’s	’s	PART
eistud-1085	67	18	length	length	NOUN
eistud-1085	67	19	principle	principle	NOUN
eistud-1085	67	20	”	"	PUNCT
eistud-1085	67	21	is	be	AUX
eistud-1085	67	22	seen	see	VERB
eistud-1085	67	23	in	in	ADP
eistud-1085	67	24	the	the	DET
eistud-1085	67	25	“	"	PUNCT
eistud-1085	67	26	global	global	ADJ
eistud-1085	67	27	formulary	formulary	ADJ
eistud-1085	67	28	apportionment	apportionment	NOUN
eistud-1085	67	29	”	"	PUNCT
eistud-1085	67	30	.	.	PUNCT
eistud-1085	68	1	a	a	DET
eistud-1085	68	2	“	"	PUNCT
eistud-1085	68	3	global	global	ADJ
eistud-1085	68	4	formulary	formulary	ADJ
eistud-1085	68	5	apportionment	apportionment	NOUN
eistud-1085	68	6	”	"	PUNCT
eistud-1085	68	7	would	would	AUX
eistud-1085	68	8	mean	mean	VERB
eistud-1085	68	9	to	to	PART
eistud-1085	68	10	split	split	VERB
eistud-1085	68	11	the	the	DET
eistud-1085	68	12	entire	entire	ADJ
eistud-1085	68	13	profit	profit	NOUN
eistud-1085	68	14	of	of	ADP
eistud-1085	68	15	the	the	DET
eistud-1085	68	16	associated	associate	VERB
eistud-1085	68	17	enterprises	enterprise	NOUN
eistud-1085	68	18	on	on	ADP
eistud-1085	68	19	a	a	DET
eistud-1085	68	20	consolidated	consolidated	ADJ
eistud-1085	68	21	basis	basis	NOUN
eistud-1085	68	22	regardless	regardless	ADV
eistud-1085	68	23	of	of	ADP
eistud-1085	68	24	their	their	PRON
eistud-1085	68	25	location	location	NOUN
eistud-1085	68	26	.	.	PUNCT
eistud-1085	69	1	for	for	ADP
eistud-1085	69	2	the	the	DET
eistud-1085	69	3	application	application	NOUN
eistud-1085	69	4	of	of	ADP
eistud-1085	69	5	the	the	DET
eistud-1085	69	6	“	"	PUNCT
eistud-1085	69	7	global	global	ADJ
eistud-1085	69	8	formulary	formulary	NOUN
eistud-1085	69	9	apportionment	apportionment	NOUN
eistud-1085	69	10	”	"	PUNCT
eistud-1085	69	11	three	three	NUM
eistud-1085	69	12	prerequisites	prerequisite	NOUN
eistud-1085	69	13	have	have	VERB
eistud-1085	69	14	to	to	PART
eistud-1085	69	15	be	be	AUX
eistud-1085	69	16	fulfilled12	fulfilled12	VERB
eistud-1085	69	17	:	:	PUNCT
eistud-1085	70	1	1	1	X
eistud-1085	70	2	.	.	X
eistud-1085	70	3	the	the	DET
eistud-1085	70	4	tax	tax	NOUN
eistud-1085	70	5	unit	unit	NOUN
eistud-1085	70	6	has	have	VERB
eistud-1085	70	7	to	to	PART
eistud-1085	70	8	be	be	AUX
eistud-1085	70	9	determined	determine	VERB
eistud-1085	70	10	.	.	PUNCT
eistud-1085	71	1	which	which	DET
eistud-1085	71	2	subsidiaries	subsidiary	NOUN
eistud-1085	71	3	and	and	CCONJ
eistud-1085	71	4	branches	branch	NOUN
eistud-1085	71	5	of	of	ADP
eistud-1085	71	6	the	the	DET
eistud-1085	71	7	associated	associated	ADJ
eistud-1085	71	8	enterprise	enterprise	NOUN
eistud-1085	71	9	belong	belong	VERB
eistud-1085	71	10	to	to	ADP
eistud-1085	71	11	the	the	DET
eistud-1085	71	12	global	global	ADJ
eistud-1085	71	13	taxable	taxable	ADJ
eistud-1085	71	14	entity	entity	NOUN
eistud-1085	71	15	?	?	PUNCT
eistud-1085	72	1	2	2	X
eistud-1085	72	2	.	.	X
eistud-1085	72	3	the	the	DET
eistud-1085	72	4	global	global	ADJ
eistud-1085	72	5	profit	profit	NOUN
eistud-1085	72	6	of	of	ADP
eistud-1085	72	7	the	the	DET
eistud-1085	72	8	taxable	taxable	ADJ
eistud-1085	72	9	entity	entity	NOUN
eistud-1085	72	10	has	have	VERB
eistud-1085	72	11	to	to	PART
eistud-1085	72	12	be	be	AUX
eistud-1085	72	13	determined	determine	VERB
eistud-1085	72	14	.	.	PUNCT
eistud-1085	73	1	which	which	DET
eistud-1085	73	2	accounting	accounting	NOUN
eistud-1085	73	3	system	system	NOUN
eistud-1085	73	4	should	should	AUX
eistud-1085	73	5	be	be	AUX
eistud-1085	73	6	used	use	VERB
eistud-1085	73	7	for	for	ADP
eistud-1085	73	8	the	the	DET
eistud-1085	73	9	profit	profit	NOUN
eistud-1085	73	10	measurement	measurement	NOUN
eistud-1085	73	11	?	?	PUNCT
eistud-1085	74	1	3	3	X
eistud-1085	74	2	.	.	X
eistud-1085	74	3	a	a	DET
eistud-1085	74	4	formula	formula	NOUN
eistud-1085	74	5	to	to	PART
eistud-1085	74	6	allocate	allocate	VERB
eistud-1085	74	7	the	the	DET
eistud-1085	74	8	global	global	ADJ
eistud-1085	74	9	profits	profit	NOUN
eistud-1085	74	10	of	of	ADP
eistud-1085	74	11	the	the	DET
eistud-1085	74	12	taxable	taxable	ADJ
eistud-1085	74	13	unit	unit	NOUN
eistud-1085	74	14	has	have	VERB
eistud-1085	74	15	to	to	PART
eistud-1085	74	16	be	be	AUX
eistud-1085	74	17	established	establish	VERB
eistud-1085	74	18	.	.	PUNCT
eistud-1085	75	1	what	what	PRON
eistud-1085	75	2	should	should	AUX
eistud-1085	75	3	be	be	AUX
eistud-1085	75	4	the	the	DET
eistud-1085	75	5	basis	basis	NOUN
eistud-1085	75	6	of	of	ADP
eistud-1085	75	7	the	the	DET
eistud-1085	75	8	formula	formula	NOUN
eistud-1085	75	9	and	and	CCONJ
eistud-1085	75	10	who	who	PRON
eistud-1085	75	11	shall	shall	AUX
eistud-1085	75	12	decide	decide	VERB
eistud-1085	75	13	on	on	ADP
eistud-1085	75	14	it	it	PRON
eistud-1085	75	15	?	?	PUNCT
eistud-1085	76	1	the	the	DET
eistud-1085	76	2	application	application	NOUN
eistud-1085	76	3	of	of	ADP
eistud-1085	76	4	the	the	DET
eistud-1085	76	5	“	"	PUNCT
eistud-1085	76	6	global	global	ADJ
eistud-1085	76	7	formulary	formulary	NOUN
eistud-1085	76	8	apportionment	apportionment	NOUN
eistud-1085	76	9	”	"	PUNCT
eistud-1085	76	10	as	as	ADP
eistud-1085	76	11	a	a	DET
eistud-1085	76	12	realistic	realistic	ADJ
eistud-1085	76	13	alternative	alternative	NOUN
eistud-1085	76	14	for	for	ADP
eistud-1085	76	15	the	the	DET
eistud-1085	76	16	“	"	PUNCT
eistud-1085	76	17	arm	arm	NOUN
eistud-1085	76	18	’s	’s	PART
eistud-1085	76	19	length	length	NOUN
eistud-1085	76	20	principle	principle	NOUN
eistud-1085	76	21	”	"	PUNCT
eistud-1085	76	22	is	be	AUX
eistud-1085	76	23	rather	rather	ADV
eistud-1085	76	24	controversial	controversial	ADJ
eistud-1085	76	25	.	.	PUNCT
eistud-1085	77	1	the	the	DET
eistud-1085	77	2	most	most	ADV
eistud-1085	77	3	significant	significant	ADJ
eistud-1085	77	4	concern	concern	NOUN
eistud-1085	77	5	with	with	ADP
eistud-1085	77	6	the	the	DET
eistud-1085	77	7	“	"	PUNCT
eistud-1085	77	8	global	global	ADJ
eistud-1085	77	9	formulary	formulary	ADJ
eistud-1085	77	10	apportionment	apportionment	NOUN
eistud-1085	77	11	”	"	PUNCT
eistud-1085	77	12	is	be	AUX
eistud-1085	77	13	seen	see	VERB
eistud-1085	77	14	in	in	ADP
eistud-1085	77	15	“	"	PUNCT
eistud-1085	77	16	the	the	DET
eistud-1085	77	17	difficulty	difficulty	NOUN
eistud-1085	77	18	of	of	ADP
eistud-1085	77	19	implementing	implement	VERB
eistud-1085	77	20	the	the	DET
eistud-1085	77	21	system	system	NOUN
eistud-1085	77	22	in	in	ADP
eistud-1085	77	23	a	a	DET
eistud-1085	77	24	manner	manner	NOUN
eistud-1085	77	25	that	that	PRON
eistud-1085	77	26	both	both	PRON
eistud-1085	77	27	protects	protect	VERB
eistud-1085	77	28	against	against	ADP
eistud-1085	77	29	double	double	ADJ
eistud-1085	77	30	taxation	taxation	NOUN
eistud-1085	77	31	and	and	CCONJ
eistud-1085	77	32	ensures	ensure	VERB
eistud-1085	77	33	single	single	ADJ
eistud-1085	77	34	taxation	taxation	NOUN
eistud-1085	77	35	.	.	PUNCT
eistud-1085	78	1	to	to	PART
eistud-1085	78	2	achieve	achieve	VERB
eistud-1085	78	3	this	this	PRON
eistud-1085	78	4	would	would	AUX
eistud-1085	78	5	require	require	VERB
eistud-1085	78	6	substantial	substantial	ADJ
eistud-1085	78	7	international	international	ADJ
eistud-1085	78	8	coordination	coordination	NOUN
eistud-1085	78	9	and	and	CCONJ
eistud-1085	78	10	consensus	consensus	NOUN
eistud-1085	78	11	on	on	ADP
eistud-1085	78	12	the	the	DET
eistud-1085	78	13	predetermined	predetermine	VERB
eistud-1085	78	14	formula	formula	NOUN
eistud-1085	78	15	to	to	PART
eistud-1085	78	16	be	be	AUX
eistud-1085	78	17	used	use	VERB
eistud-1085	78	18	and	and	CCONJ
eistud-1085	78	19	on	on	ADP
eistud-1085	78	20	the	the	DET
eistud-1085	78	21	composition	composition	NOUN
eistud-1085	78	22	of	of	ADP
eistud-1085	78	23	the	the	DET
eistud-1085	78	24	group	group	NOUN
eistud-1085	78	25	in	in	ADP
eistud-1085	78	26	question”13	question”13	PROPN
eistud-1085	78	27	.	.	PUNCT
eistud-1085	79	1	such	such	DET
eistud-1085	79	2	a	a	DET
eistud-1085	79	3	level	level	NOUN
eistud-1085	79	4	of	of	ADP
eistud-1085	79	5	international	international	ADJ
eistud-1085	79	6	cooperation	cooperation	NOUN
eistud-1085	79	7	is	be	AUX
eistud-1085	79	8	seen	see	VERB
eistud-1085	79	9	to	to	PART
eistud-1085	79	10	be	be	AUX
eistud-1085	79	11	unrealistic	unrealistic	ADJ
eistud-1085	79	12	in	in	ADP
eistud-1085	79	13	the	the	DET
eistud-1085	79	14	field	field	NOUN
eistud-1085	79	15	of	of	ADP
eistud-1085	79	16	international	international	ADJ
eistud-1085	79	17	taxation	taxation	NOUN
eistud-1085	79	18	.	.	PUNCT
eistud-1085	80	1	so	so	ADV
eistud-1085	80	2	far	far	ADV
eistud-1085	80	3	oecd	oecd	PROPN
eistud-1085	80	4	member	member	NOUN
eistud-1085	80	5	countries	country	NOUN
eistud-1085	80	6	do	do	AUX
eistud-1085	80	7	not	not	PART
eistud-1085	80	8	consider	consider	VERB
eistud-1085	80	9	the	the	DET
eistud-1085	80	10	“	"	PUNCT
eistud-1085	80	11	global	global	ADJ
eistud-1085	80	12	formulary	formulary	ADJ
eistud-1085	80	13	apportionment	apportionment	NOUN
eistud-1085	80	14	”	"	PUNCT
eistud-1085	80	15	as	as	ADP
eistud-1085	80	16	a	a	DET
eistud-1085	80	17	practical	practical	ADJ
eistud-1085	80	18	alternative	alternative	NOUN
eistud-1085	80	19	to	to	ADP
eistud-1085	80	20	the	the	DET
eistud-1085	80	21	“	"	PUNCT
eistud-1085	80	22	arm	arm	NOUN
eistud-1085	80	23	’s	’s	PART
eistud-1085	80	24	length	length	NOUN
eistud-1085	80	25	principle	principle	NOUN
eistud-1085	80	26	”	"	PUNCT
eistud-1085	80	27	.	.	PUNCT
eistud-1085	81	1	determining	determine	VERB
eistud-1085	81	2	a	a	DET
eistud-1085	81	3	transfer	transfer	NOUN
eistud-1085	81	4	price	price	NOUN
eistud-1085	81	5	the	the	DET
eistud-1085	81	6	oecd	oecd	PROPN
eistud-1085	81	7	and	and	CCONJ
eistud-1085	81	8	the	the	DET
eistud-1085	81	9	european	european	PROPN
eistud-1085	81	10	commission	commission	PROPN
eistud-1085	81	11	clearly	clearly	ADV
eistud-1085	81	12	favour	favour	VERB
eistud-1085	81	13	the	the	DET
eistud-1085	81	14	“	"	PUNCT
eistud-1085	81	15	arm	arm	NOUN
eistud-1085	81	16	’s	’s	PART
eistud-1085	81	17	length	length	NOUN
eistud-1085	81	18	principle	principle	NOUN
eistud-1085	81	19	”	"	PUNCT
eistud-1085	81	20	as	as	SCONJ
eistud-1085	81	21	opposed	oppose	VERB
eistud-1085	81	22	to	to	ADP
eistud-1085	81	23	the	the	DET
eistud-1085	81	24	theoretical	theoretical	ADJ
eistud-1085	81	25	alternative	alternative	NOUN
eistud-1085	81	26	of	of	ADP
eistud-1085	81	27	the	the	DET
eistud-1085	81	28	“	"	PUNCT
eistud-1085	81	29	global	global	ADJ
eistud-1085	81	30	formulary	formulary	ADJ
eistud-1085	81	31	apportionment	apportionment	NOUN
eistud-1085	81	32	”	"	PUNCT
eistud-1085	81	33	.	.	PUNCT
eistud-1085	82	1	the	the	DET
eistud-1085	82	2	crux	crux	NOUN
eistud-1085	82	3	of	of	ADP
eistud-1085	82	4	the	the	DET
eistud-1085	82	5	matter	matter	NOUN
eistud-1085	82	6	concerning	concern	VERB
eistud-1085	82	7	the	the	DET
eistud-1085	82	8	“	"	PUNCT
eistud-1085	82	9	arm	arm	NOUN
eistud-1085	82	10	’s	’s	PART
eistud-1085	82	11	length	length	NOUN
eistud-1085	82	12	principle	principle	NOUN
eistud-1085	82	13	”	"	PUNCT
eistud-1085	82	14	is	be	AUX
eistud-1085	82	15	to	to	PART
eistud-1085	82	16	determine	determine	VERB
eistud-1085	82	17	an	an	DET
eistud-1085	82	18	appropriate	appropriate	ADJ
eistud-1085	82	19	“	"	PUNCT
eistud-1085	82	20	arm	arm	NOUN
eistud-1085	82	21	’s	’s	PART
eistud-1085	82	22	length	length	NOUN
eistud-1085	82	23	price	price	NOUN
eistud-1085	82	24	”	"	PUNCT
eistud-1085	82	25	.	.	PUNCT
eistud-1085	83	1	this	this	DET
eistud-1085	83	2	“	"	PUNCT
eistud-1085	83	3	arm	arm	NOUN
eistud-1085	83	4	’s	’s	PART
eistud-1085	83	5	length	length	NOUN
eistud-1085	83	6	price	price	NOUN
eistud-1085	83	7	”	"	PUNCT
eistud-1085	83	8	is	be	AUX
eistud-1085	83	9	than	than	SCONJ
eistud-1085	83	10	be	be	AUX
eistud-1085	83	11	compared	compare	VERB
eistud-1085	83	12	to	to	ADP
eistud-1085	83	13	the	the	DET
eistud-1085	83	14	actual	actual	ADJ
eistud-1085	83	15	price	price	NOUN
eistud-1085	83	16	setting	setting	NOUN
eistud-1085	83	17	for	for	ADP
eistud-1085	83	18	the	the	DET
eistud-1085	83	19	related	relate	VERB
eistud-1085	83	20	party	party	NOUN
eistud-1085	83	21	trade	trade	NOUN
eistud-1085	83	22	.	.	PUNCT
eistud-1085	84	1	the	the	DET
eistud-1085	84	2	oecd	oecd	PROPN
eistud-1085	84	3	guidelines	guideline	NOUN
eistud-1085	84	4	contain	contain	VERB
eistud-1085	84	5	five	five	NUM
eistud-1085	84	6	methods	method	NOUN
eistud-1085	84	7	for	for	ADP
eistud-1085	84	8	the	the	DET
eistud-1085	84	9	determination	determination	NOUN
eistud-1085	84	10	of	of	ADP
eistud-1085	84	11	an	an	DET
eistud-1085	84	12	“	"	PUNCT
eistud-1085	84	13	arm	arm	NOUN
eistud-1085	84	14	’s	’s	PART
eistud-1085	84	15	length	length	NOUN
eistud-1085	84	16	price	price	NOUN
eistud-1085	84	17	”	"	PUNCT
eistud-1085	84	18	.	.	PUNCT
eistud-1085	85	1	these	these	DET
eistud-1085	85	2	methods	method	NOUN
eistud-1085	85	3	are	be	AUX
eistud-1085	85	4	classified	classify	VERB
eistud-1085	85	5	into	into	ADP
eistud-1085	85	6	two	two	NUM
eistud-1085	85	7	categories	category	NOUN
eistud-1085	85	8	,	,	PUNCT
eistud-1085	85	9	namely	namely	ADV
eistud-1085	85	10	the	the	DET
eistud-1085	85	11	traditional	traditional	ADJ
eistud-1085	85	12	transaction	transaction	NOUN
eistud-1085	85	13	methods	method	NOUN
eistud-1085	85	14	and	and	CCONJ
eistud-1085	85	15	the	the	DET
eistud-1085	85	16	transactional	transactional	ADJ
eistud-1085	85	17	-	-	PUNCT
eistud-1085	85	18	profit	profit	NOUN
eistud-1085	85	19	methods	method	NOUN
eistud-1085	85	20	.	.	PUNCT
eistud-1085	86	1	the	the	DET
eistud-1085	86	2	traditional	traditional	ADJ
eistud-1085	86	3	transaction	transaction	NOUN
eistud-1085	86	4	methods	method	NOUN
eistud-1085	86	5	include	include	VERB
eistud-1085	86	6	the	the	DET
eistud-1085	86	7	comparable	comparable	ADJ
eistud-1085	86	8	price	price	NOUN
eistud-1085	86	9	approach	approach	NOUN
eistud-1085	86	10	,	,	PUNCT
eistud-1085	86	11	the	the	DET
eistud-1085	86	12	resale	resale	NOUN
eistud-1085	86	13	price	price	NOUN
eistud-1085	86	14	approach	approach	NOUN
eistud-1085	86	15	and	and	CCONJ
eistud-1085	86	16	the	the	DET
eistud-1085	86	17	cost	cost	NOUN
eistud-1085	86	18	-	-	PUNCT
eistud-1085	86	19	plus	plus	CCONJ
eistud-1085	86	20	approach14	approach14	NOUN
eistud-1085	86	21	:	:	PUNCT
eistud-1085	86	22	•	•	ADP
eistud-1085	86	23	the	the	DET
eistud-1085	86	24	comparable	comparable	ADJ
eistud-1085	86	25	price	price	NOUN
eistud-1085	86	26	approach	approach	NOUN
eistud-1085	86	27	compares	compare	VERB
eistud-1085	86	28	the	the	DET
eistud-1085	86	29	price	price	NOUN
eistud-1085	86	30	for	for	ADP
eistud-1085	86	31	goods	good	NOUN
eistud-1085	86	32	or	or	CCONJ
eistud-1085	86	33	services	service	NOUN
eistud-1085	86	34	transferred	transfer	VERB
eistud-1085	86	35	in	in	ADP
eistud-1085	86	36	a	a	DET
eistud-1085	86	37	related	relate	VERB
eistud-1085	86	38	party	party	NOUN
eistud-1085	86	39	transaction	transaction	NOUN
eistud-1085	86	40	to	to	ADP
eistud-1085	86	41	the	the	DET
eistud-1085	86	42	price	price	NOUN
eistud-1085	86	43	charged	charge	VERB
eistud-1085	86	44	in	in	ADP
eistud-1085	86	45	an	an	DET
eistud-1085	86	46	independent	independent	ADJ
eistud-1085	86	47	transaction	transaction	NOUN
eistud-1085	86	48	in	in	ADP
eistud-1085	86	49	comparable	comparable	ADJ
eistud-1085	86	50	circumstances	circumstance	NOUN
eistud-1085	86	51	.	.	PUNCT
eistud-1085	87	1	it	it	PRON
eistud-1085	87	2	is	be	AUX
eistud-1085	87	3	the	the	DET
eistud-1085	87	4	most	most	ADV
eistud-1085	87	5	direct	direct	ADJ
eistud-1085	87	6	evaluation	evaluation	NOUN
eistud-1085	87	7	of	of	ADP
eistud-1085	87	8	whether	whether	SCONJ
eistud-1085	87	9	the	the	DET
eistud-1085	87	10	arm	arm	NOUN
eistud-1085	87	11	’s	’s	PART
eistud-1085	87	12	length	length	NOUN
eistud-1085	87	13	principle	principle	NOUN
eistud-1085	87	14	is	be	AUX
eistud-1085	87	15	complied	comply	VERB
eistud-1085	87	16	with.15	with.15	NOUN
eistud-1085	87	17	•	•	ADP
eistud-1085	87	18	the	the	DET
eistud-1085	87	19	resale	resale	NOUN
eistud-1085	87	20	price	price	NOUN
eistud-1085	87	21	approach	approach	NOUN
eistud-1085	87	22	is	be	AUX
eistud-1085	87	23	useful	useful	ADJ
eistud-1085	87	24	where	where	SCONJ
eistud-1085	87	25	a	a	DET
eistud-1085	87	26	product	product	NOUN
eistud-1085	87	27	that	that	PRON
eistud-1085	87	28	has	have	AUX
eistud-1085	87	29	been	be	AUX
eistud-1085	87	30	from	from	ADP
eistud-1085	87	31	a	a	DET
eistud-1085	87	32	related	related	ADJ
eistud-1085	87	33	party	party	NOUN
eistud-1085	87	34	is	be	AUX
eistud-1085	87	35	resold	resold	VERB
eistud-1085	87	36	to	to	ADP
eistud-1085	87	37	an	an	DET
eistud-1085	87	38	independent	independent	ADJ
eistud-1085	87	39	party	party	NOUN
eistud-1085	87	40	.	.	PUNCT
eistud-1085	88	1	the	the	DET
eistud-1085	88	2	resale	resale	NOUN
eistud-1085	88	3	price	price	NOUN
eistud-1085	88	4	has	have	VERB
eistud-1085	88	5	to	to	PART
eistud-1085	88	6	be	be	AUX
eistud-1085	88	7	reduced	reduce	VERB
eistud-1085	88	8	by	by	ADP
eistud-1085	88	9	the	the	DET
eistud-1085	88	10	resale	resale	NOUN
eistud-1085	88	11	price	price	NOUN
eistud-1085	88	12	margin	margin	NOUN
eistud-1085	88	13	.	.	PUNCT
eistud-1085	89	1	the	the	DET
eistud-1085	89	2	remainder	remainder	NOUN
eistud-1085	89	3	amount	amount	NOUN
eistud-1085	89	4	is	be	AUX
eistud-1085	89	5	seen	see	VERB
eistud-1085	89	6	to	to	PART
eistud-1085	89	7	be	be	AUX
eistud-1085	89	8	an	an	DET
eistud-1085	89	9	arm	arm	NOUN
eistud-1085	89	10	’s	’s	PART
eistud-1085	89	11	length	length	NOUN
eistud-1085	89	12	price	price	NOUN
eistud-1085	89	13	of	of	ADP
eistud-1085	89	14	the	the	DET
eistud-1085	89	15	original	original	ADJ
eistud-1085	89	16	transfer	transfer	NOUN
eistud-1085	89	17	between	between	ADP
eistud-1085	89	18	associated	associated	ADJ
eistud-1085	89	19	parties.16	parties.16	PROPN
eistud-1085	89	20	•	•	ADP
eistud-1085	89	21	the	the	DET
eistud-1085	89	22	cost	cost	NOUN
eistud-1085	89	23	-	-	PUNCT
eistud-1085	89	24	plus	plus	CCONJ
eistud-1085	89	25	approach	approach	NOUN
eistud-1085	89	26	is	be	AUX
eistud-1085	89	27	based	base	VERB
eistud-1085	89	28	on	on	ADP
eistud-1085	89	29	the	the	DET
eistud-1085	89	30	costs	cost	NOUN
eistud-1085	89	31	incurred	incur	VERB
eistud-1085	89	32	by	by	ADP
eistud-1085	89	33	a	a	DET
eistud-1085	89	34	supplier	supplier	NOUN
eistud-1085	89	35	in	in	ADP
eistud-1085	89	36	a	a	DET
eistud-1085	89	37	controlled	control	VERB
eistud-1085	89	38	transaction	transaction	NOUN
eistud-1085	89	39	.	.	PUNCT
eistud-1085	90	1	an	an	DET
eistud-1085	90	2	appropriate	appropriate	ADJ
eistud-1085	90	3	gross	gross	ADJ
eistud-1085	90	4	mark	mark	NOUN
eistud-1085	90	5	-	-	PUNCT
eistud-1085	90	6	up	up	NOUN
eistud-1085	90	7	is	be	AUX
eistud-1085	90	8	added	add	VERB
eistud-1085	90	9	to	to	ADP
eistud-1085	90	10	this	this	DET
eistud-1085	90	11	cost	cost	NOUN
eistud-1085	90	12	in	in	ADP
eistud-1085	90	13	order	order	NOUN
eistud-1085	90	14	to	to	PART
eistud-1085	90	15	calculate	calculate	VERB
eistud-1085	90	16	the	the	DET
eistud-1085	90	17	arm	arm	NOUN
eistud-1085	90	18	’s	’s	PART
eistud-1085	90	19	length	length	NOUN
eistud-1085	90	20	price	price	NOUN
eistud-1085	90	21	of	of	ADP
eistud-1085	90	22	the	the	DET
eistud-1085	90	23	transaction.17	transaction.17	NOUN
eistud-1085	90	24	the	the	DET
eistud-1085	90	25	transactional	transactional	ADJ
eistud-1085	90	26	-	-	PUNCT
eistud-1085	90	27	profit	profit	NOUN
eistud-1085	90	28	methods	method	NOUN
eistud-1085	90	29	are	be	AUX
eistud-1085	90	30	using	use	VERB
eistud-1085	90	31	the	the	DET
eistud-1085	90	32	profit	profit	NOUN
eistud-1085	90	33	from	from	ADP
eistud-1085	90	34	a	a	DET
eistud-1085	90	35	controlled	control	VERB
eistud-1085	90	36	transaction	transaction	NOUN
eistud-1085	90	37	as	as	ADP
eistud-1085	90	38	an	an	DET
eistud-1085	90	39	indicator	indicator	NOUN
eistud-1085	90	40	of	of	ADP
eistud-1085	90	41	whether	whether	SCONJ
eistud-1085	90	42	the	the	DET
eistud-1085	90	43	transaction	transaction	NOUN
eistud-1085	90	44	was	be	AUX
eistud-1085	90	45	affected	affect	VERB
eistud-1085	90	46	by	by	ADP
eistud-1085	90	47	conditions	condition	NOUN
eistud-1085	90	48	that	that	PRON
eistud-1085	90	49	differ	differ	VERB
eistud-1085	90	50	from	from	ADP
eistud-1085	90	51	those	those	PRON
eistud-1085	90	52	that	that	PRON
eistud-1085	90	53	would	would	AUX
eistud-1085	90	54	have	have	AUX
eistud-1085	90	55	been	be	AUX
eistud-1085	90	56	made	make	VERB
eistud-1085	90	57	by	by	ADP
eistud-1085	90	58	independent	independent	ADJ
eistud-1085	90	59	enterprises	enterprise	NOUN
eistud-1085	90	60	in	in	ADP
eistud-1085	90	61	comparable	comparable	ADJ
eistud-1085	90	62	circumstances	circumstance	NOUN
eistud-1085	90	63	.	.	PUNCT
eistud-1085	91	1	the	the	DET
eistud-1085	91	2	transactional	transactional	ADJ
eistud-1085	91	3	-	-	PUNCT
eistud-1085	91	4	profit	profit	NOUN
eistud-1085	91	5	methods	method	NOUN
eistud-1085	91	6	recommended	recommend	VERB
eistud-1085	91	7	in	in	ADP
eistud-1085	91	8	the	the	DET
eistud-1085	91	9	oecd	oecd	PROPN
eistud-1085	91	10	guidelines	guideline	NOUN
eistud-1085	91	11	are	be	AUX
eistud-1085	91	12	the	the	DET
eistud-1085	91	13	transactional	transactional	ADJ
eistud-1085	91	14	net	net	ADJ
eistud-1085	91	15	margin	margin	NOUN
eistud-1085	91	16	approach	approach	NOUN
eistud-1085	91	17	and	and	CCONJ
eistud-1085	91	18	the	the	DET
eistud-1085	91	19	profit	profit	NOUN
eistud-1085	91	20	split	split	NOUN
eistud-1085	91	21	approach18	approach18	NOUN
eistud-1085	91	22	:	:	PUNCT
eistud-1085	91	23	•	•	SCONJ
eistud-1085	91	24	the	the	DET
eistud-1085	91	25	transactional	transactional	ADJ
eistud-1085	91	26	net	net	ADJ
eistud-1085	91	27	margin	margin	NOUN
eistud-1085	91	28	approach	approach	NOUN
eistud-1085	91	29	examines	examine	VERB
eistud-1085	91	30	the	the	DET
eistud-1085	91	31	net	net	ADJ
eistud-1085	91	32	profit	profit	NOUN
eistud-1085	91	33	achieved	achieve	VERB
eistud-1085	91	34	by	by	ADP
eistud-1085	91	35	an	an	DET
eistud-1085	91	36	associated	associated	ADJ
eistud-1085	91	37	enterprise	enterprise	NOUN
eistud-1085	91	38	to	to	ADP
eistud-1085	91	39	those	those	PRON
eistud-1085	91	40	achieved	achieve	VERB
eistud-1085	91	41	by	by	ADP
eistud-1085	91	42	comparable	comparable	ADJ
eistud-1085	91	43	independent	independent	ADJ
eistud-1085	91	44	parties	party	NOUN
eistud-1085	91	45	.	.	PUNCT
eistud-1085	92	1	the	the	DET
eistud-1085	92	2	main	main	ADJ
eistud-1085	92	3	difference	difference	NOUN
eistud-1085	92	4	between	between	ADP
eistud-1085	92	5	the	the	DET
eistud-1085	92	6	transactional	transactional	ADJ
eistud-1085	92	7	net	net	ADJ
eistud-1085	92	8	margin	margin	NOUN
eistud-1085	92	9	approach	approach	NOUN
eistud-1085	92	10	and	and	CCONJ
eistud-1085	92	11	the	the	DET
eistud-1085	92	12	resale	resale	NOUN
eistud-1085	92	13	price	price	NOUN
eistud-1085	92	14	and	and	CCONJ
eistud-1085	92	15	cost	cost	NOUN
eistud-1085	92	16	-	-	PUNCT
eistud-1085	92	17	plus	plus	CCONJ
eistud-1085	92	18	approach	approach	NOUN
eistud-1085	92	19	is	be	AUX
eistud-1085	92	20	that	that	SCONJ
eistud-1085	92	21	the	the	DET
eistud-1085	92	22	former	former	ADJ
eistud-1085	92	23	is	be	AUX
eistud-1085	92	24	focused	focus	VERB
eistud-1085	92	25	on	on	ADP
eistud-1085	92	26	the	the	DET
eistud-1085	92	27	net	net	ADJ
eistud-1085	92	28	margin	margin	NOUN
eistud-1085	92	29	instead	instead	ADV
eistud-1085	92	30	of	of	ADP
eistud-1085	92	31	the	the	DET
eistud-1085	92	32	gross	gross	ADJ
eistud-1085	92	33	margin	margin	NOUN
eistud-1085	92	34	of	of	ADP
eistud-1085	92	35	a	a	DET
eistud-1085	92	36	transaction	transaction	NOUN
eistud-1085	92	37	.	.	PUNCT
eistud-1085	93	1	the	the	DET
eistud-1085	93	2	lack	lack	NOUN
eistud-1085	93	3	of	of	ADP
eistud-1085	93	4	comparable	comparable	ADJ
eistud-1085	93	5	data	datum	NOUN
eistud-1085	93	6	is	be	AUX
eistud-1085	93	7	seen	see	VERB
eistud-1085	93	8	to	to	PART
eistud-1085	93	9	be	be	AUX
eistud-1085	93	10	the	the	DET
eistud-1085	93	11	main	main	ADJ
eistud-1085	93	12	weakness	weakness	NOUN
eistud-1085	93	13	of	of	ADP
eistud-1085	93	14	the	the	DET
eistud-1085	93	15	transactional	transactional	ADJ
eistud-1085	93	16	net	net	ADJ
eistud-1085	93	17	margin	margin	NOUN
eistud-1085	93	18	approach.19	approach.19	NOUN
eistud-1085	93	19	•	•	ADP
eistud-1085	93	20	the	the	DET
eistud-1085	93	21	profit	profit	NOUN
eistud-1085	93	22	split	split	NOUN
eistud-1085	93	23	approach	approach	NOUN
eistud-1085	93	24	involves	involve	VERB
eistud-1085	93	25	two	two	NUM
eistud-1085	93	26	steps	step	NOUN
eistud-1085	93	27	.	.	PUNCT
eistud-1085	94	1	firstly	firstly	ADV
eistud-1085	94	2	the	the	DET
eistud-1085	94	3	total	total	ADJ
eistud-1085	94	4	profits	profit	NOUN
eistud-1085	94	5	arising	arise	VERB
eistud-1085	94	6	from	from	ADP
eistud-1085	94	7	the	the	DET
eistud-1085	94	8	arrangements	arrangement	NOUN
eistud-1085	94	9	of	of	ADP
eistud-1085	94	10	the	the	DET
eistud-1085	94	11	associated	associate	VERB
eistud-1085	94	12	enterprises	enterprise	NOUN
eistud-1085	94	13	have	have	VERB
eistud-1085	94	14	to	to	PART
eistud-1085	94	15	be	be	AUX
eistud-1085	94	16	identified	identify	VERB
eistud-1085	94	17	.	.	PUNCT
eistud-1085	95	1	this	this	DET
eistud-1085	95	2	combined	combined	ADJ
eistud-1085	95	3	profit	profit	NOUN
eistud-1085	95	4	is	be	AUX
eistud-1085	95	5	then	then	ADV
eistud-1085	95	6	split	split	VERB
eistud-1085	95	7	by	by	ADP
eistud-1085	95	8	reference	reference	NOUN
eistud-1085	95	9	to	to	ADP
eistud-1085	95	10	the	the	DET
eistud-1085	95	11	relative	relative	ADJ
eistud-1085	95	12	contributions	contribution	NOUN
eistud-1085	95	13	of	of	ADP
eistud-1085	95	14	the	the	DET
eistud-1085	95	15	associated	associate	VERB
eistud-1085	95	16	enterprises	enterprise	NOUN
eistud-1085	95	17	in	in	ADP
eistud-1085	95	18	the	the	DET
eistud-1085	95	19	transactions	transaction	NOUN
eistud-1085	95	20	.	.	PUNCT
eistud-1085	96	1	the	the	DET
eistud-1085	96	2	profit	profit	NOUN
eistud-1085	96	3	split	split	NOUN
eistud-1085	96	4	approach	approach	NOUN
eistud-1085	96	5	can	can	AUX
eistud-1085	96	6	be	be	AUX
eistud-1085	96	7	helpful	helpful	ADJ
eistud-1085	96	8	when	when	SCONJ
eistud-1085	96	9	the	the	DET
eistud-1085	96	10	transactions	transaction	NOUN
eistud-1085	96	11	between	between	ADP
eistud-1085	96	12	associated	associate	VERB
eistud-1085	96	13	enterprises	enterprise	NOUN
eistud-1085	96	14	are	be	AUX
eistud-1085	96	15	very	very	ADV
eistud-1085	96	16	much	much	ADV
eistud-1085	96	17	interrelated	interrelated	ADJ
eistud-1085	96	18	and	and	CCONJ
eistud-1085	96	19	ca	can	AUX
eistud-1085	96	20	n’t	not	PART
eistud-1085	96	21	be	be	AUX
eistud-1085	96	22	evaluated	evaluate	VERB
eistud-1085	96	23	separately.20	separately.20	PROPN
eistud-1085	96	24	according	accord	VERB
eistud-1085	96	25	to	to	ADP
eistud-1085	96	26	the	the	DET
eistud-1085	96	27	oecd	oecd	PROPN
eistud-1085	96	28	the	the	DET
eistud-1085	96	29	traditional	traditional	ADJ
eistud-1085	96	30	methods	method	NOUN
eistud-1085	96	31	are	be	AUX
eistud-1085	96	32	preferred	prefer	VERB
eistud-1085	96	33	.	.	PUNCT
eistud-1085	97	1	nevertheless	nevertheless	ADV
eistud-1085	97	2	the	the	DET
eistud-1085	97	3	traditional	traditional	ADJ
eistud-1085	97	4	methods	method	NOUN
eistud-1085	97	5	always	always	ADV
eistud-1085	97	6	require	require	VERB
eistud-1085	97	7	comparable	comparable	ADJ
eistud-1085	97	8	data	datum	NOUN
eistud-1085	97	9	.	.	PUNCT
eistud-1085	98	1	in	in	ADP
eistud-1085	98	2	case	case	NOUN
eistud-1085	98	3	highly	highly	ADV
eistud-1085	98	4	comparable	comparable	ADJ
eistud-1085	98	5	data	datum	NOUN
eistud-1085	98	6	is	be	AUX
eistud-1085	98	7	given	give	VERB
eistud-1085	98	8	the	the	DET
eistud-1085	98	9	most	most	ADV
eistud-1085	98	10	preferred	preferred	ADJ
eistud-1085	98	11	traditional	traditional	ADJ
eistud-1085	98	12	method	method	NOUN
eistud-1085	98	13	is	be	AUX
eistud-1085	98	14	the	the	DET
eistud-1085	98	15	comparable	comparable	ADJ
eistud-1085	98	16	price	price	NOUN
eistud-1085	98	17	approach.21	approach.21	PROPN
eistud-1085	98	18	figure	figure	NOUN
eistud-1085	98	19	3	3	NUM
eistud-1085	98	20	.	.	PUNCT
eistud-1085	99	1	oecd	oecd	PROPN
eistud-1085	99	2	transfer	transfer	NOUN
eistud-1085	99	3	pricing	pricing	NOUN
eistud-1085	99	4	methods	method	NOUN
eistud-1085	99	5	source	source	NOUN
eistud-1085	99	6	:	:	PUNCT
eistud-1085	99	7	according	accord	VERB
eistud-1085	99	8	to	to	ADP
eistud-1085	99	9	:	:	PUNCT
eistud-1085	99	10	oecd	oecd	NOUN
eistud-1085	99	11	transfer	transfer	NOUN
eistud-1085	99	12	pricing	pricing	NOUN
eistud-1085	99	13	guidelines	guideline	NOUN
eistud-1085	99	14	for	for	ADP
eistud-1085	99	15	multinational	multinational	ADJ
eistud-1085	99	16	enterprises	enterprise	NOUN
eistud-1085	99	17	and	and	CCONJ
eistud-1085	99	18	tax	tax	NOUN
eistud-1085	99	19	administrations	administration	NOUN
eistud-1085	99	20	,	,	PUNCT
eistud-1085	99	21	p.	p.	NOUN
eistud-1085	99	22	63	63	NUM
eistud-1085	100	1	f.	f.	PROPN
eistud-1085	100	2	and	and	CCONJ
eistud-1085	100	3	p.	p.	PROPN
eistud-1085	100	4	77	77	NUM
eistud-1085	101	1	f.	f.	PROPN
eistud-1085	101	2	;	;	PUNCT
eistud-1085	101	3	oecd	oecd	PROPN
eistud-1085	101	4	publication	publication	PROPN
eistud-1085	101	5	22nd	22nd	PROPN
eistud-1085	101	6	july	july	PROPN
eistud-1085	101	7	2010	2010	NUM
eistud-1085	101	8	generally	generally	ADV
eistud-1085	101	9	the	the	DET
eistud-1085	101	10	possibility	possibility	NOUN
eistud-1085	101	11	of	of	ADP
eistud-1085	101	12	manipulation	manipulation	NOUN
eistud-1085	101	13	of	of	ADP
eistud-1085	101	14	cross	cross	ADJ
eistud-1085	101	15	-	-	ADJ
eistud-1085	101	16	border	border	ADJ
eistud-1085	101	17	transfer	transfer	NOUN
eistud-1085	101	18	prices	price	NOUN
eistud-1085	101	19	increases	increase	VERB
eistud-1085	101	20	with	with	ADP
eistud-1085	101	21	the	the	DET
eistud-1085	101	22	complexity	complexity	NOUN
eistud-1085	101	23	of	of	ADP
eistud-1085	101	24	the	the	DET
eistud-1085	101	25	market	market	NOUN
eistud-1085	101	26	conditions	condition	NOUN
eistud-1085	101	27	.	.	PUNCT
eistud-1085	102	1	taking	take	VERB
eistud-1085	102	2	into	into	ADP
eistud-1085	102	3	account	account	NOUN
eistud-1085	102	4	the	the	DET
eistud-1085	102	5	unique	unique	ADJ
eistud-1085	102	6	characteristics	characteristic	NOUN
eistud-1085	102	7	of	of	ADP
eistud-1085	102	8	international	international	ADJ
eistud-1085	102	9	commodity	commodity	NOUN
eistud-1085	102	10	markets	market	NOUN
eistud-1085	102	11	,	,	PUNCT
eistud-1085	102	12	intragroup	intragroup	NOUN
eistud-1085	102	13	services	service	NOUN
eistud-1085	102	14	and	and	CCONJ
eistud-1085	102	15	other	other	ADJ
eistud-1085	102	16	intangibles	intangible	NOUN
eistud-1085	102	17	being	be	AUX
eistud-1085	102	18	traded	trade	VERB
eistud-1085	102	19	between	between	ADP
eistud-1085	102	20	associated	associate	VERB
eistud-1085	102	21	enterprises	enterprise	NOUN
eistud-1085	102	22	the	the	DET
eistud-1085	102	23	“	"	PUNCT
eistud-1085	102	24	arm	arm	NOUN
eistud-1085	102	25	’s	’s	PART
eistud-1085	102	26	length	length	NOUN
eistud-1085	102	27	principle	principle	NOUN
eistud-1085	102	28	”	"	PUNCT
eistud-1085	102	29	is	be	AUX
eistud-1085	102	30	a	a	DET
eistud-1085	102	31	fairly	fairly	ADV
eistud-1085	102	32	theoretical	theoretical	ADJ
eistud-1085	102	33	approach.22	approach.22	NOUN
eistud-1085	102	34	the	the	DET
eistud-1085	102	35	eu	eu	PROPN
eistud-1085	102	36	code	code	PROPN
eistud-1085	102	37	of	of	ADP
eistud-1085	102	38	conduct	conduct	NOUN
eistud-1085	102	39	the	the	DET
eistud-1085	102	40	“	"	PUNCT
eistud-1085	102	41	transfer	transfer	NOUN
eistud-1085	102	42	price	price	NOUN
eistud-1085	102	43	documentation	documentation	NOUN
eistud-1085	102	44	”	"	PUNCT
eistud-1085	102	45	concept	concept	NOUN
eistud-1085	102	46	in	in	ADP
eistud-1085	102	47	order	order	NOUN
eistud-1085	102	48	to	to	PART
eistud-1085	102	49	reduce	reduce	VERB
eistud-1085	102	50	bureaucratic	bureaucratic	ADJ
eistud-1085	102	51	burdens	burden	NOUN
eistud-1085	102	52	on	on	ADP
eistud-1085	102	53	associated	associated	ADJ
eistud-1085	102	54	enterprises	enterprise	NOUN
eistud-1085	102	55	operating	operate	VERB
eistud-1085	102	56	in	in	ADP
eistud-1085	102	57	different	different	ADJ
eistud-1085	102	58	eu	eu	PROPN
eistud-1085	102	59	member	member	NOUN
eistud-1085	102	60	states	state	NOUN
eistud-1085	102	61	,	,	PUNCT
eistud-1085	102	62	the	the	DET
eistud-1085	102	63	issn	issn	PROPN
eistud-1085	102	64	1822–8402	1822–8402	NUM
eistud-1085	102	65	european	european	ADJ
eistud-1085	102	66	integration	integration	NOUN
eistud-1085	102	67	studies	study	NOUN
eistud-1085	102	68	.	.	PUNCT
eistud-1085	103	1	2011	2011	NUM
eistud-1085	103	2	.	.	PUNCT
eistud-1085	104	1	no	no	DET
eistud-1085	104	2	5	5	NUM
eistud-1085	104	3	113	113	NUM
eistud-1085	104	4	european	european	PROPN
eistud-1085	104	5	commission	commission	PROPN
eistud-1085	104	6	has	have	AUX
eistud-1085	104	7	proposed	propose	VERB
eistud-1085	104	8	a	a	DET
eistud-1085	104	9	transfer	transfer	NOUN
eistud-1085	104	10	pricing	pricing	NOUN
eistud-1085	104	11	documentation	documentation	NOUN
eistud-1085	104	12	code	code	NOUN
eistud-1085	104	13	of	of	ADP
eistud-1085	104	14	conduct	conduct	NOUN
eistud-1085	104	15	(	(	PUNCT
eistud-1085	104	16	eu	eu	PROPN
eistud-1085	104	17	tpd).23	tpd).23	ADV
eistud-1085	104	18	this	this	DET
eistud-1085	104	19	proposal	proposal	NOUN
eistud-1085	104	20	was	be	AUX
eistud-1085	104	21	approved	approve	VERB
eistud-1085	104	22	by	by	ADP
eistud-1085	104	23	the	the	DET
eistud-1085	104	24	european	european	PROPN
eistud-1085	104	25	council	council	PROPN
eistud-1085	104	26	on	on	ADP
eistud-1085	104	27	27th	27th	PROPN
eistud-1085	104	28	june	june	PROPN
eistud-1085	104	29	2006	2006	NUM
eistud-1085	104	30	.	.	PUNCT
eistud-1085	105	1	the	the	DET
eistud-1085	105	2	eu	eu	PROPN
eistud-1085	105	3	tpd	tpd	PROPN
eistud-1085	105	4	is	be	AUX
eistud-1085	105	5	not	not	PART
eistud-1085	105	6	a	a	DET
eistud-1085	105	7	community	community	NOUN
eistud-1085	105	8	law	law	NOUN
eistud-1085	105	9	but	but	CCONJ
eistud-1085	105	10	a	a	DET
eistud-1085	105	11	proposal	proposal	NOUN
eistud-1085	105	12	.	.	PUNCT
eistud-1085	106	1	eu	eu	PROPN
eistud-1085	106	2	member	member	PROPN
eistud-1085	106	3	states	state	NOUN
eistud-1085	106	4	are	be	AUX
eistud-1085	106	5	therefore	therefore	ADV
eistud-1085	106	6	not	not	PART
eistud-1085	106	7	obliged	oblige	VERB
eistud-1085	106	8	to	to	PART
eistud-1085	106	9	introduce	introduce	VERB
eistud-1085	106	10	transfer	transfer	NOUN
eistud-1085	106	11	pricing	pricing	NOUN
eistud-1085	106	12	documentation	documentation	NOUN
eistud-1085	106	13	according	accord	VERB
eistud-1085	106	14	to	to	ADP
eistud-1085	106	15	the	the	DET
eistud-1085	106	16	eu	eu	PROPN
eistud-1085	106	17	tpd	tpd	PROPN
eistud-1085	106	18	concept	concept	NOUN
eistud-1085	106	19	.	.	PUNCT
eistud-1085	107	1	nevertheless	nevertheless	ADV
eistud-1085	107	2	the	the	DET
eistud-1085	107	3	existing	exist	VERB
eistud-1085	107	4	code	code	NOUN
eistud-1085	107	5	of	of	ADP
eistud-1085	107	6	conduct	conduct	NOUN
eistud-1085	107	7	should	should	AUX
eistud-1085	107	8	encourage	encourage	VERB
eistud-1085	107	9	eu	eu	PROPN
eistud-1085	107	10	member	member	NOUN
eistud-1085	107	11	states	state	NOUN
eistud-1085	107	12	to	to	PART
eistud-1085	107	13	implement	implement	VERB
eistud-1085	107	14	the	the	DET
eistud-1085	107	15	eu	eu	PROPN
eistud-1085	107	16	transfer	transfer	NOUN
eistud-1085	107	17	pricing	pricing	NOUN
eistud-1085	107	18	documentation	documentation	NOUN
eistud-1085	107	19	approach	approach	NOUN
eistud-1085	107	20	.	.	PUNCT
eistud-1085	108	1	“	"	PUNCT
eistud-1085	108	2	the	the	DET
eistud-1085	108	3	eu	eu	PROPN
eistud-1085	108	4	tpd	tpd	PROPN
eistud-1085	108	5	is	be	AUX
eistud-1085	108	6	designed	design	VERB
eistud-1085	108	7	to	to	PART
eistud-1085	108	8	establish	establish	VERB
eistud-1085	108	9	a	a	DET
eistud-1085	108	10	balance	balance	NOUN
eistud-1085	108	11	between	between	ADP
eistud-1085	108	12	the	the	DET
eistud-1085	108	13	tax	tax	NOUN
eistud-1085	108	14	administrations	administration	NOUN
eistud-1085	108	15	right	right	ADJ
eistud-1085	108	16	to	to	PART
eistud-1085	108	17	obtain	obtain	VERB
eistud-1085	108	18	from	from	ADP
eistud-1085	108	19	a	a	DET
eistud-1085	108	20	taxpayer	taxpayer	NOUN
eistud-1085	108	21	the	the	DET
eistud-1085	108	22	information	information	NOUN
eistud-1085	108	23	necessary	necessary	ADJ
eistud-1085	108	24	to	to	PART
eistud-1085	108	25	assess	assess	VERB
eistud-1085	108	26	whether	whether	SCONJ
eistud-1085	108	27	the	the	DET
eistud-1085	108	28	taxpayer	taxpayer	NOUN
eistud-1085	108	29	’s	’s	PART
eistud-1085	108	30	transfer	transfer	NOUN
eistud-1085	108	31	pricing	pricing	NOUN
eistud-1085	108	32	is	be	AUX
eistud-1085	108	33	at	at	ADP
eistud-1085	108	34	arm	arm	NOUN
eistud-1085	108	35	’s	’s	PART
eistud-1085	108	36	length	length	NOUN
eistud-1085	108	37	and	and	CCONJ
eistud-1085	108	38	the	the	DET
eistud-1085	108	39	compliance	compliance	NOUN
eistud-1085	108	40	costs	cost	VERB
eistud-1085	108	41	for	for	ADP
eistud-1085	108	42	the	the	DET
eistud-1085	108	43	tax	tax	NOUN
eistud-1085	108	44	payer	payer	NOUN
eistud-1085	108	45	.	.	PUNCT
eistud-1085	109	1	”24	”24	VERB
eistud-1085	109	2	the	the	DET
eistud-1085	109	3	eu	eu	PROPN
eistud-1085	109	4	tpd	tpd	PROPN
eistud-1085	109	5	concept	concept	NOUN
eistud-1085	109	6	consists	consist	VERB
eistud-1085	109	7	of	of	ADP
eistud-1085	109	8	two	two	NUM
eistud-1085	109	9	main	main	ADJ
eistud-1085	109	10	elements:25	elements:25	NOUN
eistud-1085	109	11	1	1	NUM
eistud-1085	109	12	.	.	PUNCT
eistud-1085	110	1	the	the	DET
eistud-1085	110	2	“	"	PUNCT
eistud-1085	110	3	masterfile	masterfile	NOUN
eistud-1085	110	4	”	"	PUNCT
eistud-1085	110	5	contains	contain	VERB
eistud-1085	110	6	common	common	ADJ
eistud-1085	110	7	standardized	standardized	ADJ
eistud-1085	110	8	information	information	NOUN
eistud-1085	110	9	for	for	ADP
eistud-1085	110	10	all	all	DET
eistud-1085	110	11	eu	eu	PROPN
eistud-1085	110	12	group	group	NOUN
eistud-1085	110	13	members	member	NOUN
eistud-1085	110	14	of	of	ADP
eistud-1085	110	15	an	an	DET
eistud-1085	110	16	associated	associated	ADJ
eistud-1085	110	17	enterprise	enterprise	NOUN
eistud-1085	110	18	.	.	PUNCT
eistud-1085	111	1	it	it	PRON
eistud-1085	111	2	mainly	mainly	ADV
eistud-1085	111	3	comprises	comprise	VERB
eistud-1085	111	4	a	a	DET
eistud-1085	111	5	general	general	ADJ
eistud-1085	111	6	description	description	NOUN
eistud-1085	111	7	of	of	ADP
eistud-1085	111	8	the	the	DET
eistud-1085	111	9	business	business	NOUN
eistud-1085	111	10	and	and	CCONJ
eistud-1085	111	11	of	of	ADP
eistud-1085	111	12	the	the	DET
eistud-1085	111	13	transactions	transaction	NOUN
eistud-1085	111	14	in	in	ADP
eistud-1085	111	15	the	the	DET
eistud-1085	111	16	eu	eu	PROPN
eistud-1085	111	17	.	.	PROPN
eistud-1085	111	18	2	2	NUM
eistud-1085	111	19	.	.	X
eistud-1085	111	20	the	the	DET
eistud-1085	111	21	“	"	PUNCT
eistud-1085	111	22	country	country	NOUN
eistud-1085	111	23	-	-	PUNCT
eistud-1085	111	24	specific	specific	ADJ
eistud-1085	111	25	documentation	documentation	NOUN
eistud-1085	111	26	”	"	PUNCT
eistud-1085	111	27	includes	include	VERB
eistud-1085	111	28	documentation	documentation	NOUN
eistud-1085	111	29	for	for	ADP
eistud-1085	111	30	each	each	PRON
eistud-1085	111	31	of	of	ADP
eistud-1085	111	32	the	the	DET
eistud-1085	111	33	specific	specific	ADJ
eistud-1085	111	34	eu	eu	PROPN
eistud-1085	111	35	member	member	NOUN
eistud-1085	111	36	states	state	NOUN
eistud-1085	111	37	involved	involve	VERB
eistud-1085	111	38	.	.	PUNCT
eistud-1085	112	1	it	it	PRON
eistud-1085	112	2	contains	contain	VERB
eistud-1085	112	3	more	more	ADV
eistud-1085	112	4	detailed	detailed	ADJ
eistud-1085	112	5	information	information	NOUN
eistud-1085	112	6	for	for	ADP
eistud-1085	112	7	the	the	DET
eistud-1085	112	8	specific	specific	ADJ
eistud-1085	112	9	country	country	NOUN
eistud-1085	112	10	,	,	PUNCT
eistud-1085	112	11	such	such	ADJ
eistud-1085	112	12	as	as	ADP
eistud-1085	112	13	contractual	contractual	ADJ
eistud-1085	112	14	terms	term	NOUN
eistud-1085	112	15	and	and	CCONJ
eistud-1085	112	16	the	the	DET
eistud-1085	112	17	transfer	transfer	NOUN
eistud-1085	112	18	pricing	pricing	NOUN
eistud-1085	112	19	methods	method	NOUN
eistud-1085	112	20	used	use	VERB
eistud-1085	112	21	.	.	PUNCT
eistud-1085	113	1	an	an	DET
eistud-1085	113	2	associated	associated	ADJ
eistud-1085	113	3	enterprise	enterprise	NOUN
eistud-1085	113	4	that	that	PRON
eistud-1085	113	5	opts	opt	VERB
eistud-1085	113	6	for	for	ADP
eistud-1085	113	7	the	the	DET
eistud-1085	113	8	eu	eu	PROPN
eistud-1085	113	9	tpd	tpd	PROPN
eistud-1085	113	10	concept	concept	NOUN
eistud-1085	113	11	should	should	AUX
eistud-1085	113	12	generally	generally	ADV
eistud-1085	113	13	apply	apply	VERB
eistud-1085	113	14	this	this	DET
eistud-1085	113	15	approach	approach	NOUN
eistud-1085	113	16	to	to	ADP
eistud-1085	113	17	all	all	DET
eistud-1085	113	18	its	its	PRON
eistud-1085	113	19	associates	associate	NOUN
eistud-1085	113	20	in	in	ADP
eistud-1085	113	21	the	the	DET
eistud-1085	113	22	european	european	PROPN
eistud-1085	113	23	union	union	PROPN
eistud-1085	113	24	.	.	PUNCT
eistud-1085	114	1	„	„	PUNCT
eistud-1085	114	2	the	the	DET
eistud-1085	114	3	eu	eu	PROPN
eistud-1085	114	4	tpd	tpd	PROPN
eistud-1085	114	5	should	should	AUX
eistud-1085	114	6	cover	cover	VERB
eistud-1085	114	7	transactions	transaction	NOUN
eistud-1085	114	8	(	(	PUNCT
eistud-1085	114	9	i	i	NOUN
eistud-1085	114	10	)	)	PUNCT
eistud-1085	114	11	between	between	ADP
eistud-1085	114	12	associated	associate	VERB
eistud-1085	114	13	enterprises	enterprise	NOUN
eistud-1085	114	14	resident	resident	NOUN
eistud-1085	114	15	in	in	ADP
eistud-1085	114	16	the	the	DET
eistud-1085	114	17	eu	eu	PROPN
eistud-1085	114	18	and	and	CCONJ
eistud-1085	114	19	(	(	PUNCT
eistud-1085	114	20	ii	ii	NOUN
eistud-1085	114	21	)	)	PUNCT
eistud-1085	114	22	between	between	ADP
eistud-1085	114	23	an	an	DET
eistud-1085	114	24	enterprise	enterprise	NOUN
eistud-1085	114	25	resident	resident	NOUN
eistud-1085	114	26	outside	outside	ADP
eistud-1085	114	27	the	the	DET
eistud-1085	114	28	eu	eu	PROPN
eistud-1085	114	29	and	and	CCONJ
eistud-1085	114	30	an	an	DET
eistud-1085	114	31	associated	associated	ADJ
eistud-1085	114	32	enterprise	enterprise	NOUN
eistud-1085	114	33	resident	resident	NOUN
eistud-1085	114	34	in	in	ADP
eistud-1085	114	35	the	the	DET
eistud-1085	114	36	eu	eu	PROPN
eistud-1085	114	37	.	.	PUNCT
eistud-1085	115	1	it	it	PRON
eistud-1085	115	2	should	should	AUX
eistud-1085	115	3	not	not	PART
eistud-1085	115	4	cover	cover	VERB
eistud-1085	115	5	transactions	transaction	NOUN
eistud-1085	115	6	between	between	ADP
eistud-1085	115	7	associated	associated	ADJ
eistud-1085	115	8	enterprises	enterprise	NOUN
eistud-1085	115	9	of	of	ADP
eistud-1085	115	10	the	the	DET
eistud-1085	115	11	same	same	ADJ
eistud-1085	115	12	group	group	NOUN
eistud-1085	115	13	resident	resident	NOUN
eistud-1085	115	14	outside	outside	ADP
eistud-1085	115	15	the	the	DET
eistud-1085	115	16	eu	eu	PROPN
eistud-1085	115	17	.	.	PROPN
eistud-1085	115	18	in	in	ADP
eistud-1085	115	19	other	other	ADJ
eistud-1085	115	20	words	word	NOUN
eistud-1085	115	21	:	:	PUNCT
eistud-1085	115	22	at	at	ADP
eistud-1085	115	23	least	least	ADJ
eistud-1085	115	24	one	one	NUM
eistud-1085	115	25	of	of	ADP
eistud-1085	115	26	the	the	DET
eistud-1085	115	27	enterprises	enterprise	NOUN
eistud-1085	115	28	must	must	AUX
eistud-1085	115	29	be	be	AUX
eistud-1085	115	30	resident	resident	ADJ
eistud-1085	115	31	in	in	ADP
eistud-1085	115	32	the	the	DET
eistud-1085	115	33	eu	eu	PROPN
eistud-1085	115	34	.	.	PUNCT
eistud-1085	115	35	“26	“26	PUNCT
eistud-1085	115	36	the	the	DET
eistud-1085	115	37	existing	exist	VERB
eistud-1085	115	38	eu	eu	PROPN
eistud-1085	115	39	tpd	tpd	NOUN
eistud-1085	115	40	is	be	AUX
eistud-1085	115	41	a	a	DET
eistud-1085	115	42	data	data	NOUN
eistud-1085	115	43	-	-	PUNCT
eistud-1085	115	44	framework	framework	NOUN
eistud-1085	115	45	for	for	ADP
eistud-1085	115	46	the	the	DET
eistud-1085	115	47	compilation	compilation	NOUN
eistud-1085	115	48	of	of	ADP
eistud-1085	115	49	requested	request	VERB
eistud-1085	115	50	information	information	NOUN
eistud-1085	115	51	for	for	ADP
eistud-1085	115	52	the	the	DET
eistud-1085	115	53	fiscal	fiscal	ADJ
eistud-1085	115	54	authorities	authority	NOUN
eistud-1085	115	55	concerning	concern	VERB
eistud-1085	115	56	the	the	DET
eistud-1085	115	57	business	business	NOUN
eistud-1085	115	58	transactions	transaction	NOUN
eistud-1085	115	59	between	between	ADP
eistud-1085	115	60	the	the	DET
eistud-1085	115	61	group	group	NOUN
eistud-1085	115	62	companies	company	NOUN
eistud-1085	115	63	and	and	CCONJ
eistud-1085	115	64	the	the	DET
eistud-1085	115	65	pricing	pricing	NOUN
eistud-1085	115	66	methods	method	NOUN
eistud-1085	115	67	applied	apply	VERB
eistud-1085	115	68	.	.	PUNCT
eistud-1085	116	1	so	so	ADV
eistud-1085	116	2	far	far	ADV
eistud-1085	116	3	it	it	PRON
eistud-1085	116	4	is	be	AUX
eistud-1085	116	5	an	an	DET
eistud-1085	116	6	open	open	ADJ
eistud-1085	116	7	question	question	NOUN
eistud-1085	116	8	whether	whether	SCONJ
eistud-1085	116	9	it	it	PRON
eistud-1085	116	10	is	be	AUX
eistud-1085	116	11	sufficient	sufficient	ADJ
eistud-1085	116	12	for	for	SCONJ
eistud-1085	116	13	the	the	DET
eistud-1085	116	14	taxpaying	taxpaying	NOUN
eistud-1085	116	15	corporation	corporation	NOUN
eistud-1085	116	16	to	to	PART
eistud-1085	116	17	lay	lay	VERB
eistud-1085	116	18	down	down	ADP
eistud-1085	116	19	the	the	DET
eistud-1085	116	20	facts	fact	NOUN
eistud-1085	116	21	for	for	ADP
eistud-1085	116	22	determination	determination	NOUN
eistud-1085	116	23	of	of	ADP
eistud-1085	116	24	the	the	DET
eistud-1085	116	25	inter	inter	ADJ
eistud-1085	116	26	-	-	ADJ
eistud-1085	116	27	company	company	ADJ
eistud-1085	116	28	prices	price	NOUN
eistud-1085	116	29	being	be	AUX
eistud-1085	116	30	fixed	fix	VERB
eistud-1085	116	31	,	,	PUNCT
eistud-1085	116	32	or	or	CCONJ
eistud-1085	116	33	whether	whether	SCONJ
eistud-1085	116	34	it	it	PRON
eistud-1085	116	35	is	be	AUX
eistud-1085	116	36	necessary	necessary	ADJ
eistud-1085	116	37	to	to	PART
eistud-1085	116	38	provide	provide	VERB
eistud-1085	116	39	evidence	evidence	NOUN
eistud-1085	116	40	for	for	ADP
eistud-1085	116	41	the	the	DET
eistud-1085	116	42	justice	justice	NOUN
eistud-1085	116	43	of	of	ADP
eistud-1085	116	44	the	the	DET
eistud-1085	116	45	transfer	transfer	NOUN
eistud-1085	116	46	prices	price	NOUN
eistud-1085	116	47	according	accord	VERB
eistud-1085	116	48	to	to	ADP
eistud-1085	116	49	the	the	DET
eistud-1085	116	50	“	"	PUNCT
eistud-1085	116	51	arm	arm	NOUN
eistud-1085	116	52	’s	’s	PART
eistud-1085	116	53	length	length	NOUN
eistud-1085	116	54	principle	principle	NOUN
eistud-1085	116	55	”	"	PUNCT
eistud-1085	116	56	.	.	PUNCT
eistud-1085	117	1	it	it	PRON
eistud-1085	117	2	is	be	AUX
eistud-1085	117	3	unquestionable	unquestionable	ADJ
eistud-1085	117	4	that	that	SCONJ
eistud-1085	117	5	the	the	DET
eistud-1085	117	6	eu	eu	PROPN
eistud-1085	117	7	tpd	tpd	PROPN
eistud-1085	117	8	needs	need	VERB
eistud-1085	117	9	further	further	ADJ
eistud-1085	117	10	development	development	NOUN
eistud-1085	117	11	.	.	PUNCT
eistud-1085	118	1	to	to	ADP
eistud-1085	118	2	this	this	DET
eistud-1085	118	3	end	end	NOUN
eistud-1085	118	4	more	more	ADV
eistud-1085	118	5	detailed	detailed	ADJ
eistud-1085	118	6	proposals	proposal	NOUN
eistud-1085	118	7	and	and	CCONJ
eistud-1085	118	8	concepts	concept	NOUN
eistud-1085	118	9	are	be	AUX
eistud-1085	118	10	being	be	AUX
eistud-1085	118	11	discussed	discuss	VERB
eistud-1085	118	12	.	.	PUNCT
eistud-1085	119	1	this	this	DET
eistud-1085	119	2	work	work	NOUN
eistud-1085	119	3	is	be	AUX
eistud-1085	119	4	mainly	mainly	ADV
eistud-1085	119	5	done	do	VERB
eistud-1085	119	6	by	by	ADP
eistud-1085	119	7	the	the	DET
eistud-1085	119	8	eu	eu	PROPN
eistud-1085	119	9	joint	joint	ADJ
eistud-1085	119	10	transfer	transfer	NOUN
eistud-1085	119	11	pricing	pricing	NOUN
eistud-1085	119	12	forum	forum	NOUN
eistud-1085	119	13	(	(	PUNCT
eistud-1085	119	14	jtpf	jtpf	PROPN
eistud-1085	119	15	)	)	PUNCT
eistud-1085	119	16	.	.	PUNCT
eistud-1085	120	1	currently	currently	ADV
eistud-1085	120	2	the	the	DET
eistud-1085	120	3	joint	joint	ADJ
eistud-1085	120	4	transfer	transfer	NOUN
eistud-1085	120	5	pricing	pricing	NOUN
eistud-1085	120	6	forum	forum	NOUN
eistud-1085	120	7	is	be	AUX
eistud-1085	120	8	particularly	particularly	ADV
eistud-1085	120	9	discussing	discuss	VERB
eistud-1085	120	10	the	the	DET
eistud-1085	120	11	treatment	treatment	NOUN
eistud-1085	120	12	of	of	ADP
eistud-1085	120	13	inter	inter	ADJ
eistud-1085	120	14	-	-	ADJ
eistud-1085	120	15	company	company	ADJ
eistud-1085	120	16	services	service	NOUN
eistud-1085	120	17	as	as	ADV
eistud-1085	120	18	well	well	ADV
eistud-1085	120	19	as	as	ADP
eistud-1085	120	20	possibilities	possibility	NOUN
eistud-1085	120	21	to	to	PART
eistud-1085	120	22	reduce	reduce	VERB
eistud-1085	120	23	the	the	DET
eistud-1085	120	24	overall	overall	ADJ
eistud-1085	120	25	compliance	compliance	NOUN
eistud-1085	120	26	costs	cost	NOUN
eistud-1085	120	27	for	for	ADP
eistud-1085	120	28	associated	associate	VERB
eistud-1085	120	29	enterprises	enterprise	NOUN
eistud-1085	120	30	operating	operate	VERB
eistud-1085	120	31	in	in	ADP
eistud-1085	120	32	different	different	ADJ
eistud-1085	120	33	eu	eu	PROPN
eistud-1085	120	34	member	member	NOUN
eistud-1085	120	35	states.27	states.27	PROPN
eistud-1085	120	36	implementation	implementation	NOUN
eistud-1085	120	37	problems	problem	NOUN
eistud-1085	120	38	currently	currently	ADV
eistud-1085	120	39	transfer	transfer	VERB
eistud-1085	120	40	price	price	NOUN
eistud-1085	120	41	documentation	documentation	NOUN
eistud-1085	120	42	requirements	requirement	NOUN
eistud-1085	120	43	in	in	ADP
eistud-1085	120	44	eu	eu	PROPN
eistud-1085	120	45	member	member	PROPN
eistud-1085	120	46	states	state	NOUN
eistud-1085	120	47	range	range	VERB
eistud-1085	120	48	from	from	ADP
eistud-1085	120	49	no	no	DET
eistud-1085	120	50	requirements	requirement	NOUN
eistud-1085	120	51	to	to	ADP
eistud-1085	120	52	rather	rather	ADV
eistud-1085	120	53	extensive	extensive	ADJ
eistud-1085	120	54	requirements	requirement	NOUN
eistud-1085	120	55	in	in	ADP
eistud-1085	120	56	a	a	DET
eistud-1085	120	57	few	few	ADJ
eistud-1085	120	58	member	member	NOUN
eistud-1085	120	59	states.28	states.28	NOUN
eistud-1085	120	60	the	the	DET
eistud-1085	120	61	existing	exist	VERB
eistud-1085	120	62	eu	eu	PROPN
eistud-1085	120	63	tpd	tpd	NOUN
eistud-1085	120	64	is	be	AUX
eistud-1085	120	65	just	just	ADV
eistud-1085	120	66	a	a	DET
eistud-1085	120	67	non	non	ADJ
eistud-1085	120	68	-	-	ADJ
eistud-1085	120	69	legislative	legislative	ADJ
eistud-1085	120	70	proposal	proposal	NOUN
eistud-1085	120	71	of	of	ADP
eistud-1085	120	72	the	the	DET
eistud-1085	120	73	european	european	PROPN
eistud-1085	120	74	commission	commission	PROPN
eistud-1085	120	75	which	which	PRON
eistud-1085	120	76	has	have	AUX
eistud-1085	120	77	been	be	AUX
eistud-1085	120	78	approved	approve	VERB
eistud-1085	120	79	by	by	ADP
eistud-1085	120	80	the	the	DET
eistud-1085	120	81	european	european	PROPN
eistud-1085	120	82	council.29	council.29	PROPN
eistud-1085	120	83	figure	figure	NOUN
eistud-1085	120	84	4	4	NUM
eistud-1085	120	85	.	.	PUNCT
eistud-1085	120	86	actual	actual	ADJ
eistud-1085	120	87	taxes	taxis	NOUN
eistud-1085	120	88	on	on	ADP
eistud-1085	120	89	companies	company	NOUN
eistud-1085	120	90	profits	profit	NOUN
eistud-1085	120	91	(	(	PUNCT
eistud-1085	120	92	incl	incl	NOUN
eistud-1085	120	93	.	.	PUNCT
eistud-1085	121	1	trade	trade	NOUN
eistud-1085	121	2	taxes	taxis	NOUN
eistud-1085	121	3	and	and	CCONJ
eistud-1085	121	4	others	other	NOUN
eistud-1085	121	5	)	)	PUNCT
eistud-1085	121	6	source	source	NOUN
eistud-1085	121	7	:	:	PUNCT
eistud-1085	121	8	www.bundesfinanzministerium.de	www.bundesfinanzministerium.de	PROPN
eistud-1085	121	9	(	(	PUNCT
eistud-1085	121	10	2010	2010	NUM
eistud-1085	121	11	)	)	PUNCT
eistud-1085	121	12	issn	issn	VERB
eistud-1085	121	13	1822–8402	1822–8402	NUM
eistud-1085	121	14	european	european	ADJ
eistud-1085	121	15	integration	integration	NOUN
eistud-1085	121	16	studies	study	NOUN
eistud-1085	121	17	.	.	PUNCT
eistud-1085	122	1	2011	2011	NUM
eistud-1085	122	2	.	.	PUNCT
eistud-1085	123	1	no	no	DET
eistud-1085	123	2	5	5	NUM
eistud-1085	123	3	114	114	NUM
eistud-1085	123	4	it	it	PRON
eistud-1085	123	5	is	be	AUX
eistud-1085	123	6	not	not	PART
eistud-1085	123	7	mandatory	mandatory	ADJ
eistud-1085	123	8	for	for	ADP
eistud-1085	123	9	associated	associate	VERB
eistud-1085	123	10	enterprises	enterprise	NOUN
eistud-1085	123	11	operating	operate	VERB
eistud-1085	123	12	on	on	ADP
eistud-1085	123	13	the	the	DET
eistud-1085	123	14	european	european	ADJ
eistud-1085	123	15	common	common	ADJ
eistud-1085	123	16	market	market	NOUN
eistud-1085	123	17	to	to	PART
eistud-1085	123	18	make	make	VERB
eistud-1085	123	19	use	use	NOUN
eistud-1085	123	20	of	of	ADP
eistud-1085	123	21	the	the	DET
eistud-1085	123	22	eu	eu	PROPN
eistud-1085	123	23	tpd	tpd	PROPN
eistud-1085	123	24	approach	approach	NOUN
eistud-1085	123	25	.	.	PUNCT
eistud-1085	124	1	in	in	ADP
eistud-1085	124	2	the	the	DET
eistud-1085	124	3	worst	bad	ADJ
eistud-1085	124	4	situation	situation	NOUN
eistud-1085	124	5	such	such	DET
eistud-1085	124	6	a	a	DET
eistud-1085	124	7	multinational	multinational	ADJ
eistud-1085	124	8	corporation	corporation	NOUN
eistud-1085	124	9	would	would	AUX
eistud-1085	124	10	have	have	VERB
eistud-1085	124	11	to	to	PART
eistud-1085	124	12	prepare	prepare	VERB
eistud-1085	124	13	different	different	ADJ
eistud-1085	124	14	sets	set	NOUN
eistud-1085	124	15	of	of	ADP
eistud-1085	124	16	transfer	transfer	NOUN
eistud-1085	124	17	price	price	NOUN
eistud-1085	124	18	documentation	documentation	NOUN
eistud-1085	124	19	for	for	ADP
eistud-1085	124	20	each	each	DET
eistud-1085	124	21	eu	eu	PROPN
eistud-1085	124	22	member	member	NOUN
eistud-1085	124	23	state	state	NOUN
eistud-1085	124	24	involved	involve	VERB
eistud-1085	124	25	.	.	PUNCT
eistud-1085	125	1	furthermore	furthermore	ADV
eistud-1085	125	2	the	the	DET
eistud-1085	125	3	scale	scale	NOUN
eistud-1085	125	4	of	of	ADP
eistud-1085	125	5	the	the	DET
eistud-1085	125	6	tax	tax	NOUN
eistud-1085	125	7	rate	rate	NOUN
eistud-1085	125	8	differential	differential	NOUN
eistud-1085	125	9	on	on	ADP
eistud-1085	125	10	companies	company	NOUN
eistud-1085	125	11	’	'	PUNCT
eistud-1085	125	12	profits	profit	NOUN
eistud-1085	125	13	gives	give	VERB
eistud-1085	125	14	a	a	DET
eistud-1085	125	15	strong	strong	ADJ
eistud-1085	125	16	incentive	incentive	NOUN
eistud-1085	125	17	for	for	ADP
eistud-1085	125	18	associated	associate	VERB
eistud-1085	125	19	enterprises	enterprise	NOUN
eistud-1085	125	20	operating	operate	VERB
eistud-1085	125	21	in	in	ADP
eistud-1085	125	22	the	the	DET
eistud-1085	125	23	eu	eu	PROPN
eistud-1085	125	24	common	common	ADJ
eistud-1085	125	25	market	market	NOUN
eistud-1085	125	26	to	to	PART
eistud-1085	125	27	shift	shift	VERB
eistud-1085	125	28	profits	profit	NOUN
eistud-1085	125	29	to	to	ADP
eistud-1085	125	30	low	low	ADJ
eistud-1085	125	31	-	-	PUNCT
eistud-1085	125	32	tax	tax	NOUN
eistud-1085	125	33	eu	eu	PROPN
eistud-1085	125	34	member	member	NOUN
eistud-1085	125	35	states	state	NOUN
eistud-1085	125	36	.	.	PUNCT
eistud-1085	126	1	in	in	ADP
eistud-1085	126	2	figure	figure	NOUN
eistud-1085	126	3	4	4	NUM
eistud-1085	126	4	the	the	DET
eistud-1085	126	5	actual	actual	ADJ
eistud-1085	126	6	taxes	taxis	NOUN
eistud-1085	126	7	on	on	ADP
eistud-1085	126	8	companies	company	NOUN
eistud-1085	126	9	’	'	PUNCT
eistud-1085	126	10	profits	profit	NOUN
eistud-1085	126	11	of	of	ADP
eistud-1085	126	12	most	most	ADJ
eistud-1085	126	13	european	european	ADJ
eistud-1085	126	14	countries	country	NOUN
eistud-1085	126	15	are	be	AUX
eistud-1085	126	16	shown	show	VERB
eistud-1085	126	17	.	.	PUNCT
eistud-1085	127	1	these	these	DET
eistud-1085	127	2	statistical	statistical	ADJ
eistud-1085	127	3	figures	figure	NOUN
eistud-1085	127	4	were	be	AUX
eistud-1085	127	5	calculated	calculate	VERB
eistud-1085	127	6	by	by	ADP
eistud-1085	127	7	the	the	DET
eistud-1085	127	8	german	german	ADJ
eistud-1085	127	9	ministry	ministry	PROPN
eistud-1085	127	10	of	of	ADP
eistud-1085	127	11	finance	finance	PROPN
eistud-1085	127	12	(	(	PUNCT
eistud-1085	127	13	bundesfinanzministerium	bundesfinanzministerium	NOUN
eistud-1085	127	14	)	)	PUNCT
eistud-1085	127	15	for	for	ADP
eistud-1085	127	16	the	the	DET
eistud-1085	127	17	fiscal	fiscal	ADJ
eistud-1085	127	18	year	year	NOUN
eistud-1085	127	19	2010	2010	NUM
eistud-1085	127	20	.	.	PUNCT
eistud-1085	128	1	the	the	DET
eistud-1085	128	2	actual	actual	ADJ
eistud-1085	128	3	tax	tax	NOUN
eistud-1085	128	4	rates	rate	NOUN
eistud-1085	128	5	on	on	ADP
eistud-1085	128	6	companies	company	NOUN
eistud-1085	128	7	’	'	PUNCT
eistud-1085	128	8	profits	profit	NOUN
eistud-1085	128	9	take	take	VERB
eistud-1085	128	10	into	into	ADP
eistud-1085	128	11	account	account	NOUN
eistud-1085	128	12	the	the	DET
eistud-1085	128	13	standard	standard	ADJ
eistud-1085	128	14	corporate	corporate	ADJ
eistud-1085	128	15	tax	tax	NOUN
eistud-1085	128	16	rates	rate	NOUN
eistud-1085	128	17	and	and	CCONJ
eistud-1085	128	18	adjust	adjust	VERB
eistud-1085	128	19	them	they	PRON
eistud-1085	128	20	to	to	ADP
eistud-1085	128	21	country	country	NOUN
eistud-1085	128	22	-	-	PUNCT
eistud-1085	128	23	specific	specific	ADJ
eistud-1085	128	24	differences	difference	NOUN
eistud-1085	128	25	concerning	concern	VERB
eistud-1085	128	26	the	the	DET
eistud-1085	128	27	taxable	taxable	ADJ
eistud-1085	128	28	base	base	NOUN
eistud-1085	128	29	and	and	CCONJ
eistud-1085	128	30	further	further	ADJ
eistud-1085	128	31	tax	tax	NOUN
eistud-1085	128	32	particularities.30	particularities.30	VERB
eistud-1085	128	33	the	the	DET
eistud-1085	128	34	statistical	statistical	ADJ
eistud-1085	128	35	figures	figure	NOUN
eistud-1085	128	36	reveal	reveal	VERB
eistud-1085	128	37	a	a	DET
eistud-1085	128	38	huge	huge	ADJ
eistud-1085	128	39	tax	tax	NOUN
eistud-1085	128	40	rate	rate	NOUN
eistud-1085	128	41	differential	differential	NOUN
eistud-1085	128	42	on	on	ADP
eistud-1085	128	43	companies	company	NOUN
eistud-1085	128	44	`	`	PART
eistud-1085	128	45	profits	profit	NOUN
eistud-1085	128	46	in	in	ADP
eistud-1085	128	47	eu	eu	PROPN
eistud-1085	128	48	member	member	NOUN
eistud-1085	128	49	states	state	NOUN
eistud-1085	128	50	.	.	PUNCT
eistud-1085	129	1	the	the	DET
eistud-1085	129	2	tax	tax	NOUN
eistud-1085	129	3	rate	rate	NOUN
eistud-1085	129	4	differential	differential	NOUN
eistud-1085	129	5	ranges	range	VERB
eistud-1085	129	6	from	from	ADP
eistud-1085	129	7	10	10	NUM
eistud-1085	129	8	%	%	NOUN
eistud-1085	129	9	actual	actual	ADJ
eistud-1085	129	10	taxes	taxis	NOUN
eistud-1085	129	11	on	on	ADP
eistud-1085	129	12	companies	company	NOUN
eistud-1085	129	13	`	`	PART
eistud-1085	129	14	profits	profit	NOUN
eistud-1085	129	15	in	in	ADP
eistud-1085	129	16	cyprus	cyprus	PROPN
eistud-1085	129	17	and	and	CCONJ
eistud-1085	129	18	bulgaria	bulgaria	PROPN
eistud-1085	129	19	to	to	ADP
eistud-1085	129	20	34.4	34.4	NUM
eistud-1085	129	21	%	%	NOUN
eistud-1085	129	22	in	in	ADP
eistud-1085	129	23	france	france	PROPN
eistud-1085	129	24	and	and	CCONJ
eistud-1085	129	25	35	35	NUM
eistud-1085	129	26	%	%	NOUN
eistud-1085	129	27	in	in	ADP
eistud-1085	129	28	malta	malta	PROPN
eistud-1085	129	29	.	.	PUNCT
eistud-1085	130	1	the	the	DET
eistud-1085	130	2	concept	concept	NOUN
eistud-1085	130	3	of	of	ADP
eistud-1085	130	4	the	the	DET
eistud-1085	130	5	common	common	ADJ
eistud-1085	130	6	market	market	NOUN
eistud-1085	130	7	means	mean	VERB
eistud-1085	130	8	the	the	DET
eistud-1085	130	9	elimination	elimination	NOUN
eistud-1085	130	10	of	of	ADP
eistud-1085	130	11	obstacles	obstacle	NOUN
eistud-1085	130	12	to	to	ADP
eistud-1085	130	13	the	the	DET
eistud-1085	130	14	free	free	ADJ
eistud-1085	130	15	movement	movement	NOUN
eistud-1085	130	16	of	of	ADP
eistud-1085	130	17	goods	good	NOUN
eistud-1085	130	18	,	,	PUNCT
eistud-1085	130	19	services	service	NOUN
eistud-1085	130	20	,	,	PUNCT
eistud-1085	130	21	persons	person	NOUN
eistud-1085	130	22	and	and	CCONJ
eistud-1085	130	23	capital	capital	NOUN
eistud-1085	130	24	.	.	PUNCT
eistud-1085	131	1	fiscal	fiscal	ADJ
eistud-1085	131	2	disharmony	disharmony	NOUN
eistud-1085	131	3	in	in	ADP
eistud-1085	131	4	the	the	DET
eistud-1085	131	5	european	european	PROPN
eistud-1085	131	6	union	union	PROPN
eistud-1085	131	7	leads	lead	VERB
eistud-1085	131	8	to	to	ADP
eistud-1085	131	9	the	the	DET
eistud-1085	131	10	fact	fact	NOUN
eistud-1085	131	11	that	that	SCONJ
eistud-1085	131	12	cross	cross	ADJ
eistud-1085	131	13	-	-	ADJ
eistud-1085	131	14	country	country	ADJ
eistud-1085	131	15	transfer	transfer	NOUN
eistud-1085	131	16	pricing	pricing	NOUN
eistud-1085	131	17	decisions	decision	NOUN
eistud-1085	131	18	are	be	AUX
eistud-1085	131	19	not	not	PART
eistud-1085	131	20	only	only	ADV
eistud-1085	131	21	based	base	VERB
eistud-1085	131	22	on	on	ADP
eistud-1085	131	23	market	market	NOUN
eistud-1085	131	24	requirements	requirement	NOUN
eistud-1085	131	25	but	but	CCONJ
eistud-1085	131	26	are	be	AUX
eistud-1085	131	27	ultimately	ultimately	ADV
eistud-1085	131	28	influenced	influence	VERB
eistud-1085	131	29	by	by	ADP
eistud-1085	131	30	tax	tax	NOUN
eistud-1085	131	31	considerations	consideration	NOUN
eistud-1085	131	32	.	.	PUNCT
eistud-1085	132	1	an	an	DET
eistud-1085	132	2	efficient	efficient	ADJ
eistud-1085	132	3	resource	resource	NOUN
eistud-1085	132	4	allocation	allocation	NOUN
eistud-1085	132	5	can	can	AUX
eistud-1085	132	6	hardly	hardly	ADV
eistud-1085	132	7	be	be	AUX
eistud-1085	132	8	reached	reach	VERB
eistud-1085	132	9	under	under	ADP
eistud-1085	132	10	these	these	DET
eistud-1085	132	11	conditions	condition	NOUN
eistud-1085	132	12	.	.	PUNCT
eistud-1085	133	1	conclusions	conclusion	NOUN
eistud-1085	133	2	international	international	ADJ
eistud-1085	133	3	transfer	transfer	NOUN
eistud-1085	133	4	pricing	pricing	NOUN
eistud-1085	133	5	refers	refer	VERB
eistud-1085	133	6	to	to	ADP
eistud-1085	133	7	the	the	DET
eistud-1085	133	8	practise	practise	NOUN
eistud-1085	133	9	of	of	ADP
eistud-1085	133	10	pricing	pricing	NOUN
eistud-1085	133	11	among	among	ADP
eistud-1085	133	12	the	the	DET
eistud-1085	133	13	subsidiaries	subsidiary	NOUN
eistud-1085	133	14	and	and	CCONJ
eistud-1085	133	15	affiliates	affiliate	NOUN
eistud-1085	133	16	of	of	ADP
eistud-1085	133	17	the	the	DET
eistud-1085	133	18	same	same	ADJ
eistud-1085	133	19	corporate	corporate	ADJ
eistud-1085	133	20	family	family	NOUN
eistud-1085	133	21	located	locate	VERB
eistud-1085	133	22	in	in	ADP
eistud-1085	133	23	different	different	ADJ
eistud-1085	133	24	countries	country	NOUN
eistud-1085	133	25	.	.	PUNCT
eistud-1085	134	1	international	international	ADJ
eistud-1085	134	2	transfer	transfer	NOUN
eistud-1085	134	3	pricing	pricing	NOUN
eistud-1085	134	4	can	can	AUX
eistud-1085	134	5	serve	serve	VERB
eistud-1085	134	6	as	as	ADP
eistud-1085	134	7	a	a	DET
eistud-1085	134	8	means	means	NOUN
eistud-1085	134	9	to	to	PART
eistud-1085	134	10	shift	shift	VERB
eistud-1085	134	11	profits	profit	NOUN
eistud-1085	134	12	from	from	ADP
eistud-1085	134	13	high	high	ADJ
eistud-1085	134	14	-	-	PUNCT
eistud-1085	134	15	tax	tax	NOUN
eistud-1085	134	16	to	to	ADP
eistud-1085	134	17	low	low	ADJ
eistud-1085	134	18	-	-	PUNCT
eistud-1085	134	19	tax	tax	NOUN
eistud-1085	134	20	countries	country	NOUN
eistud-1085	134	21	.	.	PUNCT
eistud-1085	135	1	in	in	ADP
eistud-1085	135	2	order	order	NOUN
eistud-1085	135	3	to	to	PART
eistud-1085	135	4	avoid	avoid	VERB
eistud-1085	135	5	such	such	ADJ
eistud-1085	135	6	arbitrary	arbitrary	ADJ
eistud-1085	135	7	pricing	pricing	NOUN
eistud-1085	135	8	decisions	decision	NOUN
eistud-1085	135	9	the	the	DET
eistud-1085	135	10	oecd	oecd	PROPN
eistud-1085	135	11	member	member	NOUN
eistud-1085	135	12	countries	country	NOUN
eistud-1085	135	13	have	have	AUX
eistud-1085	135	14	defined	define	VERB
eistud-1085	135	15	the	the	DET
eistud-1085	135	16	„	„	PUNCT
eistud-1085	135	17	arm	arm	NOUN
eistud-1085	135	18	’s	’s	PART
eistud-1085	135	19	length	length	NOUN
eistud-1085	135	20	principle	principle	NOUN
eistud-1085	135	21	”	"	PUNCT
eistud-1085	135	22	,	,	PUNCT
eistud-1085	135	23	which	which	PRON
eistud-1085	135	24	is	be	AUX
eistud-1085	135	25	an	an	DET
eistud-1085	135	26	important	important	ADJ
eistud-1085	135	27	element	element	NOUN
eistud-1085	135	28	of	of	ADP
eistud-1085	135	29	the	the	DET
eistud-1085	135	30	tax	tax	NOUN
eistud-1085	135	31	jurisdictions	jurisdiction	NOUN
eistud-1085	135	32	of	of	ADP
eistud-1085	135	33	eu	eu	PROPN
eistud-1085	135	34	member	member	PROPN
eistud-1085	135	35	states	state	NOUN
eistud-1085	135	36	.	.	PUNCT
eistud-1085	136	1	the	the	DET
eistud-1085	136	2	tax	tax	NOUN
eistud-1085	136	3	jurisdictions	jurisdiction	NOUN
eistud-1085	136	4	of	of	ADP
eistud-1085	136	5	eu	eu	PROPN
eistud-1085	136	6	member	member	PROPN
eistud-1085	136	7	states	state	NOUN
eistud-1085	136	8	have	have	VERB
eistud-1085	136	9	to	to	PART
eistud-1085	136	10	control	control	VERB
eistud-1085	136	11	international	international	ADJ
eistud-1085	136	12	transfer	transfer	NOUN
eistud-1085	136	13	pricing	pricing	NOUN
eistud-1085	136	14	decions	decion	NOUN
eistud-1085	136	15	according	accord	VERB
eistud-1085	136	16	to	to	ADP
eistud-1085	136	17	the	the	DET
eistud-1085	136	18	„	„	PUNCT
eistud-1085	136	19	arm	arm	NOUN
eistud-1085	136	20	’s	’s	PART
eistud-1085	136	21	length	length	NOUN
eistud-1085	136	22	principle	principle	NOUN
eistud-1085	136	23	“	"	PUNCT
eistud-1085	136	24	.	.	PUNCT
eistud-1085	137	1	therefore	therefore	ADV
eistud-1085	137	2	they	they	PRON
eistud-1085	137	3	request	request	VERB
eistud-1085	137	4	a	a	DET
eistud-1085	137	5	lot	lot	NOUN
eistud-1085	137	6	of	of	ADP
eistud-1085	137	7	information	information	NOUN
eistud-1085	137	8	and	and	CCONJ
eistud-1085	137	9	data	datum	NOUN
eistud-1085	137	10	form	form	VERB
eistud-1085	137	11	the	the	DET
eistud-1085	137	12	taxpaying	taxpaying	NOUN
eistud-1085	137	13	corporations	corporation	NOUN
eistud-1085	137	14	.	.	PUNCT
eistud-1085	138	1	in	in	ADP
eistud-1085	138	2	oder	oder	NOUN
eistud-1085	138	3	to	to	PART
eistud-1085	138	4	reduce	reduce	VERB
eistud-1085	138	5	the	the	DET
eistud-1085	138	6	administrative	administrative	ADJ
eistud-1085	138	7	burdens	burden	NOUN
eistud-1085	138	8	imposed	impose	VERB
eistud-1085	138	9	on	on	ADP
eistud-1085	138	10	multinational	multinational	ADJ
eistud-1085	138	11	corporations	corporation	NOUN
eistud-1085	138	12	operating	operate	VERB
eistud-1085	138	13	on	on	ADP
eistud-1085	138	14	the	the	DET
eistud-1085	138	15	european	european	ADJ
eistud-1085	138	16	common	common	ADJ
eistud-1085	138	17	market	market	NOUN
eistud-1085	138	18	the	the	DET
eistud-1085	138	19	european	european	PROPN
eistud-1085	138	20	commission	commission	PROPN
eistud-1085	138	21	has	have	AUX
eistud-1085	138	22	proposed	propose	VERB
eistud-1085	138	23	an	an	DET
eistud-1085	138	24	eu	eu	ADJ
eistud-1085	138	25	-	-	ADJ
eistud-1085	138	26	wide	wide	ADJ
eistud-1085	138	27	common	common	ADJ
eistud-1085	138	28	approach	approach	NOUN
eistud-1085	138	29	to	to	PART
eistud-1085	138	30	transfer	transfer	VERB
eistud-1085	138	31	pricing	pricing	NOUN
eistud-1085	138	32	documentation	documentation	NOUN
eistud-1085	138	33	requirements	requirement	NOUN
eistud-1085	138	34	.	.	PUNCT
eistud-1085	139	1	the	the	DET
eistud-1085	139	2	articel	articel	PROPN
eistud-1085	139	3	shows	show	VERB
eistud-1085	139	4	that	that	SCONJ
eistud-1085	139	5	the	the	DET
eistud-1085	139	6	eu	eu	PROPN
eistud-1085	139	7	code	code	PROPN
eistud-1085	139	8	of	of	ADP
eistud-1085	139	9	conduct	conduct	NOUN
eistud-1085	139	10	on	on	ADP
eistud-1085	139	11	transfer	transfer	NOUN
eistud-1085	139	12	pricing	pricing	NOUN
eistud-1085	139	13	documentation	documentation	NOUN
eistud-1085	139	14	(	(	PUNCT
eistud-1085	139	15	eu	eu	PROPN
eistud-1085	139	16	tpd	tpd	PROPN
eistud-1085	139	17	)	)	PUNCT
eistud-1085	139	18	can	can	AUX
eistud-1085	139	19	mitigate	mitigate	VERB
eistud-1085	139	20	the	the	DET
eistud-1085	139	21	administrative	administrative	ADJ
eistud-1085	139	22	burdens	burden	NOUN
eistud-1085	139	23	for	for	ADP
eistud-1085	139	24	the	the	DET
eistud-1085	139	25	taxpaying	taxpaying	NOUN
eistud-1085	139	26	corporations	corporation	NOUN
eistud-1085	139	27	operating	operate	VERB
eistud-1085	139	28	on	on	ADP
eistud-1085	139	29	the	the	DET
eistud-1085	139	30	european	european	ADJ
eistud-1085	139	31	common	common	ADJ
eistud-1085	139	32	market	market	NOUN
eistud-1085	139	33	.	.	PUNCT
eistud-1085	140	1	nevertheless	nevertheless	ADV
eistud-1085	140	2	the	the	DET
eistud-1085	140	3	eu	eu	PROPN
eistud-1085	140	4	code	code	PROPN
eistud-1085	140	5	of	of	ADP
eistud-1085	140	6	conduct	conduct	NOUN
eistud-1085	140	7	on	on	ADP
eistud-1085	140	8	transfer	transfer	NOUN
eistud-1085	140	9	pricing	pricing	NOUN
eistud-1085	140	10	documentation	documentation	NOUN
eistud-1085	140	11	(	(	PUNCT
eistud-1085	140	12	eu	eu	PROPN
eistud-1085	140	13	tpd	tpd	PROPN
eistud-1085	140	14	)	)	PUNCT
eistud-1085	140	15	can	can	AUX
eistud-1085	140	16	not	not	PART
eistud-1085	140	17	be	be	AUX
eistud-1085	140	18	the	the	DET
eistud-1085	140	19	solution	solution	NOUN
eistud-1085	140	20	to	to	ADP
eistud-1085	140	21	the	the	DET
eistud-1085	140	22	arbitrary	arbitrary	ADJ
eistud-1085	140	23	pricing	pricing	NOUN
eistud-1085	140	24	problem	problem	NOUN
eistud-1085	140	25	.	.	PUNCT
eistud-1085	141	1	the	the	DET
eistud-1085	141	2	tax	tax	NOUN
eistud-1085	141	3	rate	rate	NOUN
eistud-1085	141	4	differential	differential	NOUN
eistud-1085	141	5	on	on	ADP
eistud-1085	141	6	company	company	NOUN
eistud-1085	141	7	profits	profit	NOUN
eistud-1085	141	8	between	between	ADP
eistud-1085	141	9	eu	eu	PROPN
eistud-1085	141	10	member	member	PROPN
eistud-1085	141	11	states	state	NOUN
eistud-1085	141	12	is	be	AUX
eistud-1085	141	13	to	to	ADP
eistud-1085	141	14	big	big	ADJ
eistud-1085	141	15	.	.	PUNCT
eistud-1085	142	1	it	it	PRON
eistud-1085	142	2	encourages	encourage	VERB
eistud-1085	142	3	multinational	multinational	ADJ
eistud-1085	142	4	corporations	corporation	NOUN
eistud-1085	142	5	to	to	PART
eistud-1085	142	6	shift	shift	VERB
eistud-1085	142	7	profits	profit	NOUN
eistud-1085	142	8	from	from	ADP
eistud-1085	142	9	high	high	ADJ
eistud-1085	142	10	-	-	PUNCT
eistud-1085	142	11	tax	tax	NOUN
eistud-1085	142	12	eu	eu	PROPN
eistud-1085	142	13	member	member	NOUN
eistud-1085	142	14	states	state	NOUN
eistud-1085	142	15	to	to	ADP
eistud-1085	142	16	low	low	ADJ
eistud-1085	142	17	-	-	PUNCT
eistud-1085	142	18	tax	tax	NOUN
eistud-1085	142	19	eu	eu	PROPN
eistud-1085	142	20	-	-	NOUN
eistud-1085	142	21	member	member	NOUN
eistud-1085	142	22	states	state	NOUN
eistud-1085	142	23	.	.	PUNCT
eistud-1085	143	1	therefore	therefore	ADV
eistud-1085	143	2	the	the	DET
eistud-1085	143	3	eu	eu	PROPN
eistud-1085	143	4	tpd	tpd	PROPN
eistud-1085	143	5	can	can	AUX
eistud-1085	143	6	only	only	ADV
eistud-1085	143	7	be	be	AUX
eistud-1085	143	8	an	an	DET
eistud-1085	143	9	intermediate	intermediate	ADJ
eistud-1085	143	10	remedy	remedy	NOUN
eistud-1085	143	11	towards	towards	ADP
eistud-1085	143	12	an	an	DET
eistud-1085	143	13	inevitable	inevitable	ADJ
eistud-1085	143	14	tax	tax	NOUN
eistud-1085	143	15	harmonization	harmonization	NOUN
eistud-1085	143	16	in	in	ADP
eistud-1085	143	17	the	the	DET
eistud-1085	143	18	european	european	PROPN
eistud-1085	143	19	union.31	union.31	PROPN
eistud-1085	143	20	references	reference	VERB
eistud-1085	143	21	1	1	NUM
eistud-1085	143	22	institut	institut	PROPN
eistud-1085	143	23	der	der	PROPN
eistud-1085	143	24	deutschen	deutschen	PROPN
eistud-1085	143	25	wirtschaft	wirtschaft	PROPN
eistud-1085	143	26	,	,	PUNCT
eistud-1085	143	27	deutschland	deutschland	NOUN
eistud-1085	143	28	in	in	ADP
eistud-1085	143	29	zahlen	zahlen	PROPN
eistud-1085	143	30	,	,	PUNCT
eistud-1085	143	31	p.	p.	NOUN
eistud-1085	143	32	41	41	NUM
eistud-1085	144	1	f.	f.	PROPN
eistud-1085	144	2	,	,	PUNCT
eistud-1085	144	3	deutscher	deutscher	PROPN
eistud-1085	144	4	instituts	instituts	PROPN
eistud-1085	144	5	-	-	PUNCT
eistud-1085	144	6	verlag	verlag	PROPN
eistud-1085	144	7	2009	2009	NUM
eistud-1085	144	8	,	,	PUNCT
eistud-1085	144	9	köln	köln	NOUN
eistud-1085	144	10	.	.	PUNCT
eistud-1085	144	11	2	2	NUM
eistud-1085	144	12	bundesfinanzministerium	bundesfinanzministerium	NOUN
eistud-1085	144	13	,	,	PUNCT
eistud-1085	144	14	monatsberichte	monatsberichte	NOUN
eistud-1085	144	15	2010/04	2010/04	NUM
eistud-1085	144	16	(	(	PUNCT
eistud-1085	144	17	www.bundesfinanzminsterium.de	www.bundesfinanzminsterium.de	NOUN
eistud-1085	144	18	)	)	PUNCT
eistud-1085	144	19	.	.	PUNCT
eistud-1085	145	1	3	3	NUM
eistud-1085	145	2	levey	levey	PROPN
eistud-1085	145	3	m	m	PROPN
eistud-1085	145	4	,	,	PUNCT
eistud-1085	145	5	wrappe	wrappe	PROPN
eistud-1085	145	6	st	st	PROPN
eistud-1085	145	7	,	,	PUNCT
eistud-1085	145	8	chung	chung	PROPN
eistud-1085	145	9	k	k	PROPN
eistud-1085	145	10	,	,	PUNCT
eistud-1085	145	11	transfer	transfer	NOUN
eistud-1085	145	12	pricing	pricing	NOUN
eistud-1085	145	13	rules	rule	NOUN
eistud-1085	145	14	and	and	CCONJ
eistud-1085	145	15	compliance	compliance	NOUN
eistud-1085	145	16	handbook	handbook	NOUN
eistud-1085	145	17	,	,	PUNCT
eistud-1085	145	18	paragraph	paragraph	NOUN
eistud-1085	145	19	110	110	NUM
eistud-1085	145	20	–	–	SYM
eistud-1085	145	21	120	120	NUM
eistud-1085	145	22	,	,	PUNCT
eistud-1085	145	23	chicago	chicago	PROPN
eistud-1085	145	24	2010	2010	NUM
eistud-1085	145	25	.	.	PUNCT
eistud-1085	145	26	4	4	NUM
eistud-1085	145	27	king	king	NOUN
eistud-1085	145	28	e	e	NOUN
eistud-1085	145	29	,	,	PUNCT
eistud-1085	145	30	transfer	transfer	NOUN
eistud-1085	145	31	pricing	pricing	NOUN
eistud-1085	145	32	and	and	CCONJ
eistud-1085	145	33	corporate	corporate	ADJ
eistud-1085	145	34	taxation	taxation	NOUN
eistud-1085	145	35	,	,	PUNCT
eistud-1085	145	36	p.	p.	NOUN
eistud-1085	145	37	54	54	NUM
eistud-1085	145	38	;	;	PUNCT
eistud-1085	145	39	berlin	berlin	PROPN
eistud-1085	145	40	heidelberg	heidelberg	PROPN
eistud-1085	145	41	2009	2009	NUM
eistud-1085	145	42	.	.	PUNCT
eistud-1085	145	43	5	5	NUM
eistud-1085	145	44	haase	haase	NOUN
eistud-1085	145	45	florian	florian	NOUN
eistud-1085	145	46	,	,	PUNCT
eistud-1085	145	47	internationales	internationale	NOUN
eistud-1085	145	48	und	und	VERB
eistud-1085	145	49	europäisches	europäische	VERB
eistud-1085	145	50	steuerrecht	steuerrecht	NOUN
eistud-1085	145	51	(	(	PUNCT
eistud-1085	145	52	2	2	X
eistud-1085	145	53	.	.	PUNCT
eistud-1085	145	54	auflage	auflage	NOUN
eistud-1085	145	55	)	)	PUNCT
eistud-1085	145	56	,	,	PUNCT
eistud-1085	145	57	s.	s.	PROPN
eistud-1085	145	58	245	245	NUM
eistud-1085	145	59	f.	f.	PROPN
eistud-1085	145	60	c.f	c.f	PROPN
eistud-1085	145	61	.	.	PROPN
eistud-1085	145	62	müller	müller	PROPN
eistud-1085	145	63	verlag	verlag	PROPN
eistud-1085	145	64	heidelberg	heidelberg	PROPN
eistud-1085	145	65	2009	2009	NUM
eistud-1085	145	66	.	.	PUNCT
eistud-1085	146	1	6	6	NUM
eistud-1085	146	2	king	king	NOUN
eistud-1085	146	3	e	e	NOUN
eistud-1085	146	4	,	,	PUNCT
eistud-1085	146	5	transfer	transfer	NOUN
eistud-1085	146	6	pricing	pricing	NOUN
eistud-1085	146	7	and	and	CCONJ
eistud-1085	146	8	corporate	corporate	ADJ
eistud-1085	146	9	taxation	taxation	NOUN
eistud-1085	146	10	,	,	PUNCT
eistud-1085	146	11	p.	p.	NOUN
eistud-1085	146	12	12	12	NUM
eistud-1085	146	13	;	;	PUNCT
eistud-1085	146	14	berlin	berlin	PROPN
eistud-1085	146	15	heidelberg	heidelberg	PROPN
eistud-1085	146	16	2009	2009	NUM
eistud-1085	146	17	.	.	PUNCT
eistud-1085	147	1	7	7	NUM
eistud-1085	147	2	oecd	oecd	NOUN
eistud-1085	147	3	transfer	transfer	NOUN
eistud-1085	147	4	pricing	pricing	NOUN
eistud-1085	147	5	guidelines	guideline	NOUN
eistud-1085	147	6	for	for	ADP
eistud-1085	147	7	multinational	multinational	ADJ
eistud-1085	147	8	enterprises	enterprise	NOUN
eistud-1085	147	9	and	and	CCONJ
eistud-1085	147	10	tax	tax	NOUN
eistud-1085	147	11	administrations	administration	NOUN
eistud-1085	147	12	,	,	PUNCT
eistud-1085	147	13	p.	p.	NOUN
eistud-1085	147	14	33	33	NUM
eistud-1085	147	15	,	,	PUNCT
eistud-1085	147	16	oecd	oecd	PROPN
eistud-1085	147	17	publication	publication	NOUN
eistud-1085	147	18	22	22	NUM
eistud-1085	147	19	july	july	PROPN
eistud-1085	147	20	2010	2010	NUM
eistud-1085	147	21	,	,	PUNCT
eistud-1085	147	22	paris	paris	PROPN
eistud-1085	147	23	.	.	PROPN
eistud-1085	147	24	8	8	NUM
eistud-1085	147	25	levey	levey	PROPN
eistud-1085	147	26	m	m	PROPN
eistud-1085	147	27	,	,	PUNCT
eistud-1085	147	28	wrappe	wrappe	PROPN
eistud-1085	147	29	st	st	PROPN
eistud-1085	147	30	,	,	PUNCT
eistud-1085	147	31	chung	chung	PROPN
eistud-1085	147	32	k	k	PROPN
eistud-1085	147	33	,	,	PUNCT
eistud-1085	147	34	transfer	transfer	NOUN
eistud-1085	147	35	pricing	pricing	NOUN
eistud-1085	147	36	rules	rule	NOUN
eistud-1085	147	37	and	and	CCONJ
eistud-1085	147	38	compliance	compliance	NOUN
eistud-1085	147	39	handbook	handbook	NOUN
eistud-1085	147	40	,	,	PUNCT
eistud-1085	147	41	paragraph	paragraph	NOUN
eistud-1085	147	42	210	210	NUM
eistud-1085	147	43	,	,	PUNCT
eistud-1085	147	44	chicago	chicago	PROPN
eistud-1085	147	45	2010	2010	NUM
eistud-1085	147	46	.	.	PUNCT
eistud-1085	148	1	9	9	NUM
eistud-1085	148	2	büter	büter	NOUN
eistud-1085	148	3	clemens	clemen	NOUN
eistud-1085	148	4	,	,	PUNCT
eistud-1085	148	5	außenhandel	außenhandel	ADV
eistud-1085	148	6	–	–	PUNCT
eistud-1085	148	7	grundlagen	grundlagen	NOUN
eistud-1085	148	8	globaler	globaler	NOUN
eistud-1085	148	9	und	und	VERB
eistud-1085	148	10	innergemeinschaftlicher	innergemeinschaftlicher	PROPN
eistud-1085	148	11	handelsbeziehungen	handelsbeziehungen	PROPN
eistud-1085	148	12	(	(	PUNCT
eistud-1085	148	13	2	2	X
eistud-1085	148	14	.	.	X
eistud-1085	148	15	auflage	auflage	NOUN
eistud-1085	148	16	)	)	PUNCT
eistud-1085	148	17	,	,	PUNCT
eistud-1085	148	18	p.	p.	NOUN
eistud-1085	148	19	123	123	NUM
eistud-1085	148	20	,	,	PUNCT
eistud-1085	148	21	berlin	berlin	PROPN
eistud-1085	148	22	,	,	PUNCT
eistud-1085	148	23	heidelberg	heidelberg	PROPN
eistud-1085	148	24	2010	2010	NUM
eistud-1085	148	25	.	.	PUNCT
eistud-1085	149	1	10	10	NUM
eistud-1085	149	2	büter	büter	NOUN
eistud-1085	149	3	clemens	clemens	PROPN
eistud-1085	149	4	,	,	PUNCT
eistud-1085	149	5	internationale	internationale	PROPN
eistud-1085	149	6	unternehmensführung	unternehmensführung	PROPN
eistud-1085	149	7	–	–	PUNCT
eistud-1085	149	8	entscheidungsorientierte	entscheidungsorientierte	NOUN
eistud-1085	149	9	einführung	einführung	NOUN
eistud-1085	149	10	,	,	PUNCT
eistud-1085	149	11	p.	p.	NOUN
eistud-1085	149	12	246	246	NUM
eistud-1085	149	13	,	,	PUNCT
eistud-1085	149	14	münchen	münchen	NOUN
eistud-1085	149	15	2010	2010	NUM
eistud-1085	149	16	.	.	PUNCT
eistud-1085	150	1	11	11	NUM
eistud-1085	150	2	büter	büter	NOUN
eistud-1085	150	3	clemens	clemens	PROPN
eistud-1085	150	4	,	,	PUNCT
eistud-1085	150	5	internationale	internationale	PROPN
eistud-1085	150	6	unternehmensführung	unternehmensführung	PROPN
eistud-1085	150	7	–	–	PUNCT
eistud-1085	150	8	entscheidungsorientierte	entscheidungsorientierte	NOUN
eistud-1085	150	9	einführung	einführung	NOUN
eistud-1085	150	10	,	,	PUNCT
eistud-1085	150	11	p.	p.	NOUN
eistud-1085	150	12	247	247	NUM
eistud-1085	150	13	,	,	PUNCT
eistud-1085	150	14	münchen	münchen	NOUN
eistud-1085	150	15	2010	2010	NUM
eistud-1085	150	16	.	.	PUNCT
eistud-1085	151	1	12	12	NUM
eistud-1085	151	2	oecd	oecd	NOUN
eistud-1085	151	3	transfer	transfer	NOUN
eistud-1085	151	4	pricing	pricing	NOUN
eistud-1085	151	5	guidelines	guideline	NOUN
eistud-1085	151	6	for	for	ADP
eistud-1085	151	7	multinational	multinational	ADJ
eistud-1085	151	8	enterprises	enterprise	NOUN
eistud-1085	151	9	and	and	CCONJ
eistud-1085	151	10	tax	tax	NOUN
eistud-1085	151	11	administrations	administration	NOUN
eistud-1085	151	12	,	,	PUNCT
eistud-1085	151	13	p.	p.	NOUN
eistud-1085	151	14	37	37	NUM
eistud-1085	151	15	;	;	PUNCT
eistud-1085	151	16	oecd	oecd	PROPN
eistud-1085	151	17	publication	publication	NOUN
eistud-1085	151	18	22	22	NUM
eistud-1085	151	19	july	july	PROPN
eistud-1085	151	20	2010	2010	NUM
eistud-1085	151	21	,	,	PUNCT
eistud-1085	151	22	paris	paris	PROPN
eistud-1085	151	23	.	.	PUNCT
eistud-1085	151	24	13	13	NUM
eistud-1085	151	25	oecd	oecd	NOUN
eistud-1085	151	26	transfer	transfer	NOUN
eistud-1085	151	27	pricing	pricing	NOUN
eistud-1085	151	28	guidelines	guideline	NOUN
eistud-1085	151	29	for	for	ADP
eistud-1085	151	30	multinational	multinational	ADJ
eistud-1085	151	31	enterprises	enterprise	NOUN
eistud-1085	151	32	and	and	CCONJ
eistud-1085	151	33	tax	tax	NOUN
eistud-1085	151	34	administrations	administration	NOUN
eistud-1085	151	35	,	,	PUNCT
eistud-1085	151	36	p.	p.	NOUN
eistud-1085	151	37	38	38	NUM
eistud-1085	151	38	;	;	PUNCT
eistud-1085	151	39	oecd	oecd	PROPN
eistud-1085	151	40	publication	publication	NOUN
eistud-1085	151	41	22	22	NUM
eistud-1085	151	42	july	july	PROPN
eistud-1085	151	43	2010	2010	NUM
eistud-1085	151	44	,	,	PUNCT
eistud-1085	151	45	paris	paris	PROPN
eistud-1085	151	46	.	.	PUNCT
eistud-1085	152	1	14	14	NUM
eistud-1085	152	2	oecd	oecd	PROPN
eistud-1085	152	3	transfer	transfer	NOUN
eistud-1085	152	4	pricing	pricing	NOUN
eistud-1085	152	5	guidelines	guideline	NOUN
eistud-1085	152	6	for	for	ADP
eistud-1085	152	7	multinational	multinational	ADJ
eistud-1085	152	8	enterprises	enterprise	NOUN
eistud-1085	152	9	and	and	CCONJ
eistud-1085	152	10	tax	tax	NOUN
eistud-1085	152	11	administrations	administration	NOUN
eistud-1085	152	12	,	,	PUNCT
eistud-1085	152	13	p.	p.	NOUN
eistud-1085	152	14	63	63	NUM
eistud-1085	152	15	75	75	NUM
eistud-1085	152	16	;	;	PUNCT
eistud-1085	152	17	oecd	oecd	PROPN
eistud-1085	152	18	publication	publication	NOUN
eistud-1085	152	19	22	22	NUM
eistud-1085	152	20	july	july	PROPN
eistud-1085	152	21	2010	2010	NUM
eistud-1085	152	22	,	,	PUNCT
eistud-1085	152	23	paris	paris	PROPN
eistud-1085	152	24	.	.	PUNCT
eistud-1085	152	25	15	15	NUM
eistud-1085	152	26	levey	levey	PROPN
eistud-1085	152	27	m	m	PROPN
eistud-1085	152	28	,	,	PUNCT
eistud-1085	152	29	wrappe	wrappe	PROPN
eistud-1085	152	30	st	st	PROPN
eistud-1085	152	31	,	,	PUNCT
eistud-1085	152	32	chung	chung	PROPN
eistud-1085	152	33	k	k	PROPN
eistud-1085	152	34	,	,	PUNCT
eistud-1085	152	35	transfer	transfer	NOUN
eistud-1085	152	36	pricing	pricing	NOUN
eistud-1085	152	37	rules	rule	NOUN
eistud-1085	152	38	and	and	CCONJ
eistud-1085	152	39	compliance	compliance	NOUN
eistud-1085	152	40	handbook	handbook	NOUN
eistud-1085	152	41	,	,	PUNCT
eistud-1085	152	42	paragraph	paragraph	NOUN
eistud-1085	152	43	610	610	NUM
eistud-1085	152	44	620	620	NUM
eistud-1085	152	45	,	,	PUNCT
eistud-1085	152	46	chicago	chicago	PROPN
eistud-1085	152	47	2010	2010	NUM
eistud-1085	152	48	.	.	PUNCT
eistud-1085	153	1	16	16	NUM
eistud-1085	153	2	brähler	brähler	NOUN
eistud-1085	153	3	g	g	NOUN
eistud-1085	153	4	,	,	PUNCT
eistud-1085	153	5	internationales	internationale	NOUN
eistud-1085	153	6	steuerrecht	steuerrecht	NOUN
eistud-1085	153	7	(	(	PUNCT
eistud-1085	153	8	6	6	NUM
eistud-1085	153	9	.	.	PUNCT
eistud-1085	153	10	auflage	auflage	NOUN
eistud-1085	153	11	)	)	PUNCT
eistud-1085	153	12	,	,	PUNCT
eistud-1085	153	13	s.	s.	PROPN
eistud-1085	153	14	445	445	NUM
eistud-1085	153	15	,	,	PUNCT
eistud-1085	153	16	gabler	gabler	PROPN
eistud-1085	153	17	verlag	verlag	PROPN
eistud-1085	153	18	wiesbaden	wiesbaden	PROPN
eistud-1085	153	19	2010	2010	NUM
eistud-1085	153	20	.	.	PUNCT
eistud-1085	154	1	17	17	NUM
eistud-1085	154	2	brähler	brähler	NOUN
eistud-1085	154	3	g	g	NOUN
eistud-1085	154	4	,	,	PUNCT
eistud-1085	154	5	internationales	internationale	NOUN
eistud-1085	154	6	steuerrecht	steuerrecht	NOUN
eistud-1085	154	7	(	(	PUNCT
eistud-1085	154	8	6	6	NUM
eistud-1085	154	9	.	.	PUNCT
eistud-1085	154	10	auflage	auflage	NOUN
eistud-1085	154	11	)	)	PUNCT
eistud-1085	154	12	,	,	PUNCT
eistud-1085	154	13	s.447	s.447	PROPN
eistud-1085	154	14	,	,	PUNCT
eistud-1085	154	15	gabler	gabler	PROPN
eistud-1085	154	16	verlag	verlag	PROPN
eistud-1085	154	17	wiesbaden	wiesbaden	PROPN
eistud-1085	154	18	2010	2010	NUM
eistud-1085	154	19	.	.	PUNCT
eistud-1085	155	1	18	18	NUM
eistud-1085	155	2	oecd	oecd	NOUN
eistud-1085	155	3	transfer	transfer	NOUN
eistud-1085	155	4	pricing	pricing	NOUN
eistud-1085	155	5	guidelines	guideline	NOUN
eistud-1085	155	6	for	for	ADP
eistud-1085	155	7	multinational	multinational	ADJ
eistud-1085	155	8	enterprises	enterprise	NOUN
eistud-1085	155	9	and	and	CCONJ
eistud-1085	155	10	tax	tax	NOUN
eistud-1085	155	11	administrations	administration	NOUN
eistud-1085	155	12	,	,	PUNCT
eistud-1085	155	13	p.	p.	NOUN
eistud-1085	155	14	77	77	NUM
eistud-1085	155	15	93	93	NUM
eistud-1085	155	16	;	;	PUNCT
eistud-1085	155	17	oecd	oecd	PROPN
eistud-1085	155	18	publication	publication	NOUN
eistud-1085	155	19	22	22	NUM
eistud-1085	155	20	july	july	PROPN
eistud-1085	155	21	2010	2010	NUM
eistud-1085	155	22	,	,	PUNCT
eistud-1085	155	23	paris	paris	PROPN
eistud-1085	155	24	.	.	PUNCT
eistud-1085	156	1	19	19	NUM
eistud-1085	156	2	schreiber	schreiber	PROPN
eistud-1085	156	3	rolf	rolf	PROPN
eistud-1085	156	4	(	(	PUNCT
eistud-1085	156	5	hrsg	hrsg	NOUN
eistud-1085	156	6	.	.	PUNCT
eistud-1085	156	7	)	)	PUNCT
eistud-1085	157	1	verrechnungspreise	verrechnungspreise	PROPN
eistud-1085	157	2	,	,	PUNCT
eistud-1085	157	3	s.	s.	PROPN
eistud-1085	157	4	64	64	NUM
eistud-1085	157	5	,	,	PUNCT
eistud-1085	157	6	verlag	verlag	PROPN
eistud-1085	157	7	neue	neue	PROPN
eistud-1085	157	8	wirtschaftsbriefe	wirtschaftsbriefe	NOUN
eistud-1085	157	9	,	,	PUNCT
eistud-1085	157	10	herne	herne	PROPN
eistud-1085	157	11	2010	2010	NUM
eistud-1085	157	12	.	.	PUNCT
eistud-1085	158	1	20	20	NUM
eistud-1085	158	2	schreiber	schreiber	PROPN
eistud-1085	158	3	rolf	rolf	PROPN
eistud-1085	158	4	(	(	PUNCT
eistud-1085	158	5	hrsg	hrsg	NOUN
eistud-1085	158	6	.	.	PUNCT
eistud-1085	158	7	)	)	PUNCT
eistud-1085	159	1	verrechnungspreise	verrechnungspreise	PROPN
eistud-1085	159	2	,	,	PUNCT
eistud-1085	159	3	s.	s.	PROPN
eistud-1085	159	4	58	58	NUM
eistud-1085	159	5	–	–	PUNCT
eistud-1085	159	6	60	60	NUM
eistud-1085	159	7	,	,	PUNCT
eistud-1085	159	8	verlag	verlag	PROPN
eistud-1085	159	9	neue	neue	PROPN
eistud-1085	159	10	wirtschaftsbriefe	wirtschaftsbriefe	NOUN
eistud-1085	159	11	,	,	PUNCT
eistud-1085	159	12	herne	herne	PROPN
eistud-1085	159	13	2010	2010	NUM
eistud-1085	159	14	.	.	PUNCT
eistud-1085	160	1	issn	issn	PROPN
eistud-1085	160	2	1822–8402	1822–8402	NUM
eistud-1085	160	3	european	european	ADJ
eistud-1085	160	4	integration	integration	NOUN
eistud-1085	160	5	studies	study	NOUN
eistud-1085	160	6	.	.	PUNCT
eistud-1085	161	1	2011	2011	NUM
eistud-1085	161	2	.	.	PUNCT
eistud-1085	162	1	no	no	DET
eistud-1085	162	2	5	5	NUM
eistud-1085	162	3	115	115	NUM
eistud-1085	162	4	21	21	NUM
eistud-1085	162	5	oecd	oecd	NOUN
eistud-1085	162	6	transfer	transfer	NOUN
eistud-1085	162	7	pricing	pricing	NOUN
eistud-1085	162	8	guidelines	guideline	NOUN
eistud-1085	162	9	for	for	ADP
eistud-1085	162	10	multinational	multinational	ADJ
eistud-1085	162	11	enterprises	enterprise	NOUN
eistud-1085	162	12	and	and	CCONJ
eistud-1085	162	13	tax	tax	NOUN
eistud-1085	162	14	administrations	administration	NOUN
eistud-1085	162	15	,	,	PUNCT
eistud-1085	162	16	p.	p.	NOUN
eistud-1085	162	17	63	63	NUM
eistud-1085	162	18	;	;	PUNCT
eistud-1085	162	19	oecd	oecd	PROPN
eistud-1085	162	20	publication	publication	NOUN
eistud-1085	162	21	22	22	NUM
eistud-1085	162	22	july	july	PROPN
eistud-1085	162	23	2010	2010	NUM
eistud-1085	162	24	,	,	PUNCT
eistud-1085	162	25	paris	paris	PROPN
eistud-1085	162	26	.	.	PUNCT
eistud-1085	163	1	22	22	NUM
eistud-1085	163	2	büter	büter	NOUN
eistud-1085	163	3	clemens	clemen	NOUN
eistud-1085	163	4	,	,	PUNCT
eistud-1085	163	5	außenhandel	außenhandel	ADV
eistud-1085	163	6	–	–	PUNCT
eistud-1085	163	7	grundlagen	grundlagen	NOUN
eistud-1085	163	8	globaler	globaler	NOUN
eistud-1085	163	9	und	und	VERB
eistud-1085	163	10	innergemeinschaftlicher	innergemeinschaftlicher	PROPN
eistud-1085	163	11	handelsbeziehungen	handelsbeziehungen	PROPN
eistud-1085	163	12	(	(	PUNCT
eistud-1085	163	13	2	2	X
eistud-1085	163	14	.	.	X
eistud-1085	163	15	auflage	auflage	NOUN
eistud-1085	163	16	)	)	PUNCT
eistud-1085	163	17	,	,	PUNCT
eistud-1085	163	18	p.	p.	NOUN
eistud-1085	163	19	125	125	NUM
eistud-1085	163	20	,	,	PUNCT
eistud-1085	163	21	berlin	berlin	PROPN
eistud-1085	163	22	,	,	PUNCT
eistud-1085	163	23	heidelberg	heidelberg	PROPN
eistud-1085	163	24	2010	2010	NUM
eistud-1085	163	25	.	.	PUNCT
eistud-1085	164	1	23	23	NUM
eistud-1085	164	2	european	european	PROPN
eistud-1085	164	3	commission	commission	PROPN
eistud-1085	164	4	,	,	PUNCT
eistud-1085	164	5	code	code	NOUN
eistud-1085	164	6	of	of	ADP
eistud-1085	164	7	conduct	conduct	NOUN
eistud-1085	164	8	on	on	ADP
eistud-1085	164	9	transfer	transfer	NOUN
eistud-1085	164	10	pricing	pricing	NOUN
eistud-1085	164	11	documentation	documentation	NOUN
eistud-1085	164	12	in	in	ADP
eistud-1085	164	13	the	the	DET
eistud-1085	164	14	eu	eu	PROPN
eistud-1085	164	15	;	;	PUNCT
eistud-1085	164	16	memo/05/414	memo/05/414	NOUN
eistud-1085	164	17	,	,	PUNCT
eistud-1085	164	18	10	10	NUM
eistud-1085	164	19	november	november	PROPN
eistud-1085	164	20	2005	2005	NUM
eistud-1085	164	21	,	,	PUNCT
eistud-1085	164	22	p.	p.	NOUN
eistud-1085	164	23	1	1	NUM
eistud-1085	164	24	,	,	PUNCT
eistud-1085	164	25	brussels	brussels	PROPN
eistud-1085	164	26	.	.	PUNCT
eistud-1085	165	1	24	24	NUM
eistud-1085	165	2	european	european	PROPN
eistud-1085	165	3	commission	commission	PROPN
eistud-1085	165	4	,	,	PUNCT
eistud-1085	165	5	code	code	NOUN
eistud-1085	165	6	of	of	ADP
eistud-1085	165	7	conduct	conduct	NOUN
eistud-1085	165	8	on	on	ADP
eistud-1085	165	9	transfer	transfer	NOUN
eistud-1085	165	10	pricing	pricing	NOUN
eistud-1085	165	11	documentation	documentation	NOUN
eistud-1085	165	12	in	in	ADP
eistud-1085	165	13	the	the	DET
eistud-1085	165	14	eu	eu	PROPN
eistud-1085	165	15	;	;	PUNCT
eistud-1085	165	16	memo/05/414	memo/05/414	NOUN
eistud-1085	165	17	,	,	PUNCT
eistud-1085	165	18	10	10	NUM
eistud-1085	165	19	november	november	PROPN
eistud-1085	165	20	2005	2005	NUM
eistud-1085	165	21	,	,	PUNCT
eistud-1085	165	22	p.	p.	NOUN
eistud-1085	165	23	2	2	NUM
eistud-1085	165	24	brussels	brussels	PROPN
eistud-1085	165	25	.	.	PUNCT
eistud-1085	166	1	25	25	NUM
eistud-1085	166	2	van	van	PROPN
eistud-1085	166	3	stappen	stappen	PROPN
eistud-1085	166	4	dirk	dirk	PROPN
eistud-1085	166	5	,	,	PUNCT
eistud-1085	166	6	„	„	PUNCT
eistud-1085	166	7	european	european	PROPN
eistud-1085	166	8	union	union	PROPN
eistud-1085	166	9	“	"	PUNCT
eistud-1085	166	10	,	,	PUNCT
eistud-1085	166	11	bna	bna	PROPN
eistud-1085	166	12	tax	tax	NOUN
eistud-1085	166	13	planning	planning	NOUN
eistud-1085	166	14	international	international	ADJ
eistud-1085	166	15	:	:	PUNCT
eistud-1085	166	16	special	special	ADJ
eistud-1085	166	17	report	report	NOUN
eistud-1085	166	18	–	–	PUNCT
eistud-1085	166	19	transfer	transfer	NOUN
eistud-1085	166	20	pricing	pricing	NOUN
eistud-1085	166	21	documentation	documentation	NOUN
eistud-1085	166	22	,	,	PUNCT
eistud-1085	166	23	july	july	PROPN
eistud-1085	166	24	2008	2008	NUM
eistud-1085	166	25	.	.	PUNCT
eistud-1085	167	1	26	26	NUM
eistud-1085	167	2	european	european	PROPN
eistud-1085	167	3	commission	commission	PROPN
eistud-1085	167	4	,	,	PUNCT
eistud-1085	167	5	code	code	NOUN
eistud-1085	167	6	of	of	ADP
eistud-1085	167	7	conduct	conduct	NOUN
eistud-1085	167	8	on	on	ADP
eistud-1085	167	9	transfer	transfer	NOUN
eistud-1085	167	10	pricing	pricing	NOUN
eistud-1085	167	11	documentation	documentation	NOUN
eistud-1085	167	12	in	in	ADP
eistud-1085	167	13	the	the	DET
eistud-1085	167	14	eu	eu	PROPN
eistud-1085	167	15	;	;	PUNCT
eistud-1085	167	16	memo/05/414	memo/05/414	NOUN
eistud-1085	167	17	,	,	PUNCT
eistud-1085	167	18	10	10	NUM
eistud-1085	167	19	november	november	PROPN
eistud-1085	167	20	2005	2005	NUM
eistud-1085	167	21	,	,	PUNCT
eistud-1085	167	22	p.	p.	NOUN
eistud-1085	167	23	2	2	NUM
eistud-1085	167	24	brussels	brussels	PROPN
eistud-1085	167	25	.	.	PUNCT
eistud-1085	168	1	27	27	NUM
eistud-1085	168	2	kpmg	kpmg	PROPN
eistud-1085	168	3	international	international	PROPN
eistud-1085	168	4	,	,	PUNCT
eistud-1085	168	5	global	global	ADJ
eistud-1085	168	6	transfer	transfer	NOUN
eistud-1085	168	7	pricing	pricing	NOUN
eistud-1085	168	8	review	review	NOUN
eistud-1085	168	9	,	,	PUNCT
eistud-1085	168	10	p.16	p.16	PROPN
eistud-1085	168	11	,	,	PUNCT
eistud-1085	168	12	2009	2009	NUM
eistud-1085	168	13	.	.	PUNCT
eistud-1085	169	1	28	28	NUM
eistud-1085	169	2	kpmg	kpmg	PROPN
eistud-1085	169	3	international	international	PROPN
eistud-1085	169	4	,	,	PUNCT
eistud-1085	169	5	global	global	ADJ
eistud-1085	169	6	transfer	transfer	NOUN
eistud-1085	169	7	pricing	pricing	NOUN
eistud-1085	169	8	review	review	NOUN
eistud-1085	169	9	,	,	PUNCT
eistud-1085	169	10	p.14	p.14	NOUN
eistud-1085	169	11	,	,	PUNCT
eistud-1085	169	12	2009	2009	NUM
eistud-1085	169	13	.	.	PUNCT
eistud-1085	170	1	29	29	NUM
eistud-1085	170	2	european	european	PROPN
eistud-1085	170	3	commission	commission	PROPN
eistud-1085	170	4	,	,	PUNCT
eistud-1085	170	5	code	code	NOUN
eistud-1085	170	6	of	of	ADP
eistud-1085	170	7	conduct	conduct	NOUN
eistud-1085	170	8	on	on	ADP
eistud-1085	170	9	transfer	transfer	NOUN
eistud-1085	170	10	pricing	pricing	NOUN
eistud-1085	170	11	documentation	documentation	NOUN
eistud-1085	170	12	in	in	ADP
eistud-1085	170	13	the	the	DET
eistud-1085	170	14	eu	eu	PROPN
eistud-1085	170	15	;	;	PUNCT
eistud-1085	170	16	memo/05/414	memo/05/414	NOUN
eistud-1085	170	17	,	,	PUNCT
eistud-1085	170	18	10	10	NUM
eistud-1085	170	19	november	november	PROPN
eistud-1085	170	20	2005	2005	NUM
eistud-1085	170	21	,	,	PUNCT
eistud-1085	170	22	p.	p.	NOUN
eistud-1085	170	23	2	2	NUM
eistud-1085	170	24	brussels	brussels	PROPN
eistud-1085	170	25	.	.	PUNCT
eistud-1085	171	1	30	30	NUM
eistud-1085	171	2	bundesfinanzministerium	bundesfinanzministerium	NOUN
eistud-1085	171	3	,	,	PUNCT
eistud-1085	171	4	monatsberichte	monatsberichte	NOUN
eistud-1085	171	5	2010/04	2010/04	NUM
eistud-1085	171	6	(	(	PUNCT
eistud-1085	171	7	www.bundesfinanzminsterium.de	www.bundesfinanzminsterium.de	NOUN
eistud-1085	171	8	)	)	PUNCT
eistud-1085	171	9	.	.	PUNCT
eistud-1085	172	1	31	31	NUM
eistud-1085	172	2	gutachten	gutachten	PROPN
eistud-1085	172	3	des	des	PROPN
eistud-1085	172	4	wissenschaftlichen	wissenschaftlichen	ADV
eistud-1085	172	5	beirates	beirate	VERB
eistud-1085	172	6	beim	beim	PROPN
eistud-1085	172	7	bundesministerium	bundesministerium	NOUN
eistud-1085	172	8	der	der	NOUN
eistud-1085	172	9	finanzen	finanzen	NOUN
eistud-1085	172	10	,	,	PUNCT
eistud-1085	172	11	einheitliche	einheitliche	NOUN
eistud-1085	172	12	bemessungsgrundlage	bemessungsgrundlage	NOUN
eistud-1085	172	13	der	der	PROPN
eistud-1085	172	14	körperschaftssteuer	körperschaftssteuer	NOUN
eistud-1085	172	15	in	in	ADP
eistud-1085	172	16	der	der	ADJ
eistud-1085	172	17	europäischen	europäischen	PROPN
eistud-1085	172	18	union	union	PROPN
eistud-1085	172	19	,	,	PUNCT
eistud-1085	172	20	berlin	berlin	PROPN
eistud-1085	172	21	,	,	PUNCT
eistud-1085	172	22	märz	märz	PROPN
eistud-1085	172	23	2007	2007	NUM
eistud-1085	172	24	.	.	PUNCT
eistud-1085	173	1	the	the	DET
eistud-1085	173	2	article	article	NOUN
eistud-1085	173	3	has	have	AUX
eistud-1085	173	4	been	be	AUX
eistud-1085	173	5	reviewed	review	VERB
eistud-1085	173	6	.	.	PUNCT
eistud-1085	174	1	received	receive	VERB
eistud-1085	174	2	in	in	ADP
eistud-1085	174	3	april	april	PROPN
eistud-1085	174	4	,	,	PUNCT
eistud-1085	174	5	2011	2011	NUM
eistud-1085	174	6	;	;	PUNCT
eistud-1085	174	7	accepted	accept	VERB
eistud-1085	174	8	in	in	ADP
eistud-1085	174	9	june	june	PROPN
eistud-1085	174	10	,	,	PUNCT
eistud-1085	174	11	2011	2011	NUM
eistud-1085	174	12	.	.	PUNCT