id	sid	tid	token	lemma	pos
fueconorg-885	1	1	plane	plane	NOUN
fueconorg-885	1	2	thermoelastic	thermoelastic	ADJ
fueconorg-885	1	3	waves	wave	NOUN
fueconorg-885	1	4	in	in	ADP
fueconorg-885	1	5	infinite	infinite	ADJ
fueconorg-885	1	6	half	half	ADJ
fueconorg-885	1	7	-	-	PUNCT
fueconorg-885	1	8	space	space	NOUN
fueconorg-885	1	9	caused	cause	VERB
fueconorg-885	1	10	facta	facta	PROPN
fueconorg-885	1	11	universitatis	universitatis	PROPN
fueconorg-885	1	12	series	series	NOUN
fueconorg-885	1	13	:	:	PUNCT
fueconorg-885	1	14	economics	economic	NOUN
fueconorg-885	1	15	and	and	CCONJ
fueconorg-885	1	16	organization	organization	NOUN
fueconorg-885	1	17	vol	vol	NOUN
fueconorg-885	1	18	.	.	PROPN
fueconorg-885	2	1	12	12	NUM
fueconorg-885	2	2	,	,	PUNCT
fueconorg-885	2	3	no	no	DET
fueconorg-885	2	4	1	1	NUM
fueconorg-885	2	5	,	,	PUNCT
fueconorg-885	2	6	2015	2015	NUM
fueconorg-885	2	7	,	,	PUNCT
fueconorg-885	2	8	pp	pp	ADJ
fueconorg-885	2	9	.	.	PUNCT
fueconorg-885	3	1	27	27	NUM
fueconorg-885	3	2	39	39	NUM
fueconorg-885	3	3	determination	determination	NOUN
fueconorg-885	3	4	of	of	ADP
fueconorg-885	3	5	transfer	transfer	NOUN
fueconorg-885	3	6	pricing	pricing	NOUN
fueconorg-885	3	7	in	in	ADP
fueconorg-885	3	8	multinational	multinational	ADJ
fueconorg-885	3	9	companies	company	NOUN
fueconorg-885	3	10			PUNCT
fueconorg-885	3	11	udc	udc	NOUN
fueconorg-885	3	12	338	338	NUM
fueconorg-885	3	13	:	:	PUNCT
fueconorg-885	3	14	334.726	334.726	NUM
fueconorg-885	3	15	ljilja	ljilja	NOUN
fueconorg-885	3	16	antić	antić	PROPN
fueconorg-885	3	17	,	,	PUNCT
fueconorg-885	3	18	tatjana	tatjana	PROPN
fueconorg-885	3	19	stevanović	stevanović	PROPN
fueconorg-885	3	20	,	,	PUNCT
fueconorg-885	3	21	jana	jana	PROPN
fueconorg-885	3	22	gudurić	gudurić	VERB
fueconorg-885	3	23	faculty	faculty	NOUN
fueconorg-885	3	24	of	of	ADP
fueconorg-885	3	25	economics	economic	NOUN
fueconorg-885	3	26	,	,	PUNCT
fueconorg-885	3	27	university	university	NOUN
fueconorg-885	3	28	of	of	ADP
fueconorg-885	3	29	niš	niš	PROPN
fueconorg-885	3	30	,	,	PUNCT
fueconorg-885	3	31	serbia	serbia	PROPN
fueconorg-885	3	32	abstract	abstract	ADJ
fueconorg-885	3	33	.	.	PUNCT
fueconorg-885	4	1	the	the	DET
fueconorg-885	4	2	issue	issue	NOUN
fueconorg-885	4	3	of	of	ADP
fueconorg-885	4	4	transfer	transfer	NOUN
fueconorg-885	4	5	pricing	pricing	NOUN
fueconorg-885	4	6	in	in	ADP
fueconorg-885	4	7	multinational	multinational	ADJ
fueconorg-885	4	8	companies	company	NOUN
fueconorg-885	4	9	assumes	assume	VERB
fueconorg-885	4	10	strategic	strategic	ADJ
fueconorg-885	4	11	importance	importance	NOUN
fueconorg-885	4	12	in	in	ADP
fueconorg-885	4	13	modern	modern	ADJ
fueconorg-885	4	14	business	business	NOUN
fueconorg-885	4	15	conditions	condition	NOUN
fueconorg-885	4	16	.	.	PUNCT
fueconorg-885	5	1	evaluation	evaluation	NOUN
fueconorg-885	5	2	of	of	ADP
fueconorg-885	5	3	performance	performance	NOUN
fueconorg-885	5	4	and	and	CCONJ
fueconorg-885	5	5	goal	goal	NOUN
fueconorg-885	5	6	congruence	congruence	NOUN
fueconorg-885	5	7	of	of	ADP
fueconorg-885	5	8	all	all	DET
fueconorg-885	5	9	supsidiaries	supsidiarie	NOUN
fueconorg-885	5	10	and	and	CCONJ
fueconorg-885	5	11	multinational	multinational	ADJ
fueconorg-885	5	12	companies	company	NOUN
fueconorg-885	5	13	as	as	ADP
fueconorg-885	5	14	a	a	DET
fueconorg-885	5	15	whole	whole	NOUN
fueconorg-885	5	16	are	be	AUX
fueconorg-885	5	17	determined	determine	VERB
fueconorg-885	5	18	by	by	ADP
fueconorg-885	5	19	the	the	DET
fueconorg-885	5	20	applied	apply	VERB
fueconorg-885	5	21	rules	rule	NOUN
fueconorg-885	5	22	and	and	CCONJ
fueconorg-885	5	23	methods	method	NOUN
fueconorg-885	5	24	of	of	ADP
fueconorg-885	5	25	transfer	transfer	NOUN
fueconorg-885	5	26	pricing	pricing	NOUN
fueconorg-885	5	27	.	.	PUNCT
fueconorg-885	6	1	determination	determination	NOUN
fueconorg-885	6	2	of	of	ADP
fueconorg-885	6	3	transfer	transfer	NOUN
fueconorg-885	6	4	pricing	pricing	NOUN
fueconorg-885	6	5	in	in	ADP
fueconorg-885	6	6	multinational	multinational	ADJ
fueconorg-885	6	7	companies	company	NOUN
fueconorg-885	6	8	has	have	AUX
fueconorg-885	6	9	become	become	VERB
fueconorg-885	6	10	more	more	ADV
fueconorg-885	6	11	complicated	complicated	ADJ
fueconorg-885	6	12	with	with	ADP
fueconorg-885	6	13	differentiation	differentiation	NOUN
fueconorg-885	6	14	of	of	ADP
fueconorg-885	6	15	the	the	DET
fueconorg-885	6	16	tax	tax	NOUN
fueconorg-885	6	17	systems	system	NOUN
fueconorg-885	6	18	of	of	ADP
fueconorg-885	6	19	the	the	DET
fueconorg-885	6	20	countries	country	NOUN
fueconorg-885	6	21	in	in	ADP
fueconorg-885	6	22	which	which	PRON
fueconorg-885	6	23	subsidiaries	subsidiary	NOUN
fueconorg-885	6	24	are	be	AUX
fueconorg-885	6	25	located	locate	VERB
fueconorg-885	6	26	.	.	PUNCT
fueconorg-885	7	1	due	due	ADP
fueconorg-885	7	2	to	to	ADP
fueconorg-885	7	3	different	different	ADJ
fueconorg-885	7	4	tax	tax	NOUN
fueconorg-885	7	5	rates	rate	NOUN
fueconorg-885	7	6	on	on	ADP
fueconorg-885	7	7	income	income	NOUN
fueconorg-885	7	8	,	,	PUNCT
fueconorg-885	7	9	companies	company	NOUN
fueconorg-885	7	10	transfer	transfer	VERB
fueconorg-885	7	11	their	their	PRON
fueconorg-885	7	12	profit	profit	NOUN
fueconorg-885	7	13	from	from	ADP
fueconorg-885	7	14	high	high	ADJ
fueconorg-885	7	15	-	-	PUNCT
fueconorg-885	7	16	tax	tax	NOUN
fueconorg-885	7	17	countries	country	NOUN
fueconorg-885	7	18	to	to	ADP
fueconorg-885	7	19	low	low	ADJ
fueconorg-885	7	20	-	-	PUNCT
fueconorg-885	7	21	tax	tax	NOUN
fueconorg-885	7	22	countries	country	NOUN
fueconorg-885	7	23	.	.	PUNCT
fueconorg-885	8	1	according	accord	VERB
fueconorg-885	8	2	to	to	ADP
fueconorg-885	8	3	that	that	PRON
fueconorg-885	8	4	,	,	PUNCT
fueconorg-885	8	5	the	the	DET
fueconorg-885	8	6	aim	aim	NOUN
fueconorg-885	8	7	of	of	ADP
fueconorg-885	8	8	this	this	DET
fueconorg-885	8	9	work	work	NOUN
fueconorg-885	8	10	is	be	AUX
fueconorg-885	8	11	to	to	PART
fueconorg-885	8	12	indicate	indicate	VERB
fueconorg-885	8	13	the	the	DET
fueconorg-885	8	14	importance	importance	NOUN
fueconorg-885	8	15	of	of	ADP
fueconorg-885	8	16	transfer	transfer	NOUN
fueconorg-885	8	17	pricing	pricing	NOUN
fueconorg-885	8	18	and	and	CCONJ
fueconorg-885	8	19	methods	method	NOUN
fueconorg-885	8	20	of	of	ADP
fueconorg-885	8	21	their	their	PRON
fueconorg-885	8	22	determination	determination	NOUN
fueconorg-885	8	23	in	in	ADP
fueconorg-885	8	24	multinational	multinational	ADJ
fueconorg-885	8	25	companies	company	NOUN
fueconorg-885	8	26	.	.	PUNCT
fueconorg-885	9	1	during	during	ADP
fueconorg-885	9	2	the	the	DET
fueconorg-885	9	3	preparation	preparation	NOUN
fueconorg-885	9	4	of	of	ADP
fueconorg-885	9	5	this	this	DET
fueconorg-885	9	6	article	article	NOUN
fueconorg-885	9	7	,	,	PUNCT
fueconorg-885	9	8	analysis	analysis	NOUN
fueconorg-885	9	9	methods	method	NOUN
fueconorg-885	9	10	based	base	VERB
fueconorg-885	9	11	on	on	ADP
fueconorg-885	9	12	relevant	relevant	ADJ
fueconorg-885	9	13	and	and	CCONJ
fueconorg-885	9	14	available	available	ADJ
fueconorg-885	9	15	foreign	foreign	ADJ
fueconorg-885	9	16	literature	literature	NOUN
fueconorg-885	9	17	and	and	CCONJ
fueconorg-885	9	18	practices	practice	NOUN
fueconorg-885	9	19	,	,	PUNCT
fueconorg-885	9	20	methods	method	NOUN
fueconorg-885	9	21	of	of	ADP
fueconorg-885	9	22	synthesis	synthesis	NOUN
fueconorg-885	9	23	and	and	CCONJ
fueconorg-885	9	24	methods	method	NOUN
fueconorg-885	9	25	of	of	ADP
fueconorg-885	9	26	comparison	comparison	NOUN
fueconorg-885	9	27	will	will	AUX
fueconorg-885	9	28	be	be	AUX
fueconorg-885	9	29	applied	apply	VERB
fueconorg-885	9	30	.	.	PUNCT
fueconorg-885	10	1	the	the	DET
fueconorg-885	10	2	aim	aim	NOUN
fueconorg-885	10	3	of	of	ADP
fueconorg-885	10	4	this	this	DET
fueconorg-885	10	5	paper	paper	NOUN
fueconorg-885	10	6	is	be	AUX
fueconorg-885	10	7	to	to	PART
fueconorg-885	10	8	indicate	indicate	VERB
fueconorg-885	10	9	to	to	ADP
fueconorg-885	10	10	the	the	DET
fueconorg-885	10	11	domestic	domestic	ADJ
fueconorg-885	10	12	and	and	CCONJ
fueconorg-885	10	13	professional	professional	ADJ
fueconorg-885	10	14	public	public	NOUN
fueconorg-885	10	15	the	the	DET
fueconorg-885	10	16	phenomenon	phenomenon	NOUN
fueconorg-885	10	17	of	of	ADP
fueconorg-885	10	18	transfer	transfer	NOUN
fueconorg-885	10	19	prices	price	NOUN
fueconorg-885	10	20	and	and	CCONJ
fueconorg-885	10	21	their	their	PRON
fueconorg-885	10	22	implications	implication	NOUN
fueconorg-885	10	23	on	on	ADP
fueconorg-885	10	24	the	the	DET
fueconorg-885	10	25	performance	performance	NOUN
fueconorg-885	10	26	of	of	ADP
fueconorg-885	10	27	subsidiaries	subsidiary	NOUN
fueconorg-885	10	28	and	and	CCONJ
fueconorg-885	10	29	multinational	multinational	ADJ
fueconorg-885	10	30	companies	company	NOUN
fueconorg-885	10	31	as	as	ADP
fueconorg-885	10	32	a	a	DET
fueconorg-885	10	33	whole	whole	NOUN
fueconorg-885	10	34	.	.	PUNCT
fueconorg-885	11	1	key	key	ADJ
fueconorg-885	11	2	words	word	NOUN
fueconorg-885	11	3	:	:	PUNCT
fueconorg-885	11	4	transfer	transfer	NOUN
fueconorg-885	11	5	pricing	pricing	NOUN
fueconorg-885	11	6	,	,	PUNCT
fueconorg-885	11	7	multinational	multinational	ADJ
fueconorg-885	11	8	companies	company	NOUN
fueconorg-885	11	9	,	,	PUNCT
fueconorg-885	11	10	costs	cost	NOUN
fueconorg-885	11	11	,	,	PUNCT
fueconorg-885	11	12	methods	method	NOUN
fueconorg-885	11	13	.	.	PUNCT
fueconorg-885	12	1	introduction	introduction	NOUN
fueconorg-885	12	2	increasing	increase	VERB
fueconorg-885	12	3	instability	instability	NOUN
fueconorg-885	12	4	of	of	ADP
fueconorg-885	12	5	the	the	DET
fueconorg-885	12	6	environment	environment	NOUN
fueconorg-885	12	7	and	and	CCONJ
fueconorg-885	12	8	the	the	DET
fueconorg-885	12	9	complexity	complexity	NOUN
fueconorg-885	12	10	of	of	ADP
fueconorg-885	12	11	technology	technology	NOUN
fueconorg-885	12	12	,	,	PUNCT
fueconorg-885	12	13	the	the	DET
fueconorg-885	12	14	need	need	NOUN
fueconorg-885	12	15	for	for	ADP
fueconorg-885	12	16	continuous	continuous	ADJ
fueconorg-885	12	17	innovation	innovation	NOUN
fueconorg-885	12	18	and	and	CCONJ
fueconorg-885	12	19	rapid	rapid	ADJ
fueconorg-885	12	20	decisions	decision	NOUN
fueconorg-885	12	21	,	,	PUNCT
fueconorg-885	12	22	have	have	AUX
fueconorg-885	12	23	led	lead	VERB
fueconorg-885	12	24	to	to	ADP
fueconorg-885	12	25	a	a	DET
fueconorg-885	12	26	more	more	ADV
fueconorg-885	12	27	flexible	flexible	ADJ
fueconorg-885	12	28	organizational	organizational	ADJ
fueconorg-885	12	29	structure	structure	NOUN
fueconorg-885	12	30	.	.	PUNCT
fueconorg-885	13	1	divisional	divisional	ADJ
fueconorg-885	13	2	model	model	NOUN
fueconorg-885	13	3	of	of	ADP
fueconorg-885	13	4	organizational	organizational	ADJ
fueconorg-885	13	5	structuring	structuring	NOUN
fueconorg-885	13	6	,	,	PUNCT
fueconorg-885	13	7	which	which	PRON
fueconorg-885	13	8	is	be	AUX
fueconorg-885	13	9	characterized	characterize	VERB
fueconorg-885	13	10	by	by	ADP
fueconorg-885	13	11	extreme	extreme	ADJ
fueconorg-885	13	12	flexibility	flexibility	NOUN
fueconorg-885	13	13	and	and	CCONJ
fueconorg-885	13	14	adaptability	adaptability	NOUN
fueconorg-885	13	15	is	be	AUX
fueconorg-885	13	16	present	present	ADJ
fueconorg-885	13	17	,	,	PUNCT
fueconorg-885	13	18	especially	especially	ADV
fueconorg-885	13	19	in	in	ADP
fueconorg-885	13	20	the	the	DET
fueconorg-885	13	21	organization	organization	NOUN
fueconorg-885	13	22	of	of	ADP
fueconorg-885	13	23	multinational	multinational	ADJ
fueconorg-885	13	24	companies	company	NOUN
fueconorg-885	13	25	.	.	PUNCT
fueconorg-885	14	1	as	as	SCONJ
fueconorg-885	14	2	this	this	DET
fueconorg-885	14	3	model	model	NOUN
fueconorg-885	14	4	is	be	AUX
fueconorg-885	14	5	compatible	compatible	ADJ
fueconorg-885	14	6	for	for	ADP
fueconorg-885	14	7	use	use	NOUN
fueconorg-885	14	8	in	in	ADP
fueconorg-885	14	9	conditions	condition	NOUN
fueconorg-885	14	10	of	of	ADP
fueconorg-885	14	11	higher	high	ADJ
fueconorg-885	14	12	risk	risk	NOUN
fueconorg-885	14	13	and	and	CCONJ
fueconorg-885	14	14	suspense	suspense	NOUN
fueconorg-885	14	15	in	in	ADP
fueconorg-885	14	16	the	the	DET
fueconorg-885	14	17	environment	environment	NOUN
fueconorg-885	14	18	,	,	PUNCT
fueconorg-885	14	19	its	its	PRON
fueconorg-885	14	20	advantages	advantage	NOUN
fueconorg-885	14	21	in	in	ADP
fueconorg-885	14	22	formulating	formulate	VERB
fueconorg-885	14	23	and	and	CCONJ
fueconorg-885	14	24	implementing	implement	VERB
fueconorg-885	14	25	the	the	DET
fueconorg-885	14	26	objectives	objective	NOUN
fueconorg-885	14	27	of	of	ADP
fueconorg-885	14	28	multinational	multinational	ADJ
fueconorg-885	14	29	companies	company	NOUN
fueconorg-885	14	30	have	have	AUX
fueconorg-885	14	31	particularly	particularly	ADV
fueconorg-885	14	32	come	come	VERB
fueconorg-885	14	33	to	to	ADP
fueconorg-885	14	34	the	the	DET
fueconorg-885	14	35	fore	fore	NOUN
fueconorg-885	14	36	.	.	PUNCT
fueconorg-885	15	1	subsidiaries	subsidiary	NOUN
fueconorg-885	15	2	within	within	ADP
fueconorg-885	15	3	the	the	DET
fueconorg-885	15	4	multinational	multinational	ADJ
fueconorg-885	15	5	companies	company	NOUN
fueconorg-885	15	6	,	,	PUNCT
fueconorg-885	15	7	that	that	PRON
fueconorg-885	15	8	are	be	AUX
fueconorg-885	15	9	relatively	relatively	ADV
fueconorg-885	15	10	independent	independent	ADJ
fueconorg-885	15	11	and	and	CCONJ
fueconorg-885	15	12	functionally	functionally	ADV
fueconorg-885	15	13	capable	capable	ADJ
fueconorg-885	15	14	segments	segment	NOUN
fueconorg-885	15	15	,	,	PUNCT
fueconorg-885	15	16	also	also	ADV
fueconorg-885	15	17	possess	possess	VERB
fueconorg-885	15	18	a	a	DET
fueconorg-885	15	19	high	high	ADJ
fueconorg-885	15	20	level	level	NOUN
fueconorg-885	15	21	of	of	ADP
fueconorg-885	15	22	responsibility	responsibility	NOUN
fueconorg-885	15	23	for	for	ADP
fueconorg-885	15	24	both	both	PRON
fueconorg-885	15	25	their	their	PRON
fueconorg-885	15	26	received	receive	VERB
fueconorg-885	15	27	february	february	PROPN
fueconorg-885	15	28	25	25	NUM
fueconorg-885	15	29	,	,	PUNCT
fueconorg-885	15	30	2015	2015	NUM
fueconorg-885	15	31	/	/	SYM
fueconorg-885	15	32	accepted	accept	VERB
fueconorg-885	15	33	april	april	PROPN
fueconorg-885	15	34	10	10	NUM
fueconorg-885	15	35	,	,	PUNCT
fueconorg-885	15	36	2015	2015	NUM
fueconorg-885	15	37	corresponding	correspond	VERB
fueconorg-885	15	38	author	author	NOUN
fueconorg-885	15	39	:	:	PUNCT
fueconorg-885	15	40	tatjana	tatjana	PROPN
fueconorg-885	15	41	jovanović	jovanović	PROPN
fueconorg-885	15	42	faculty	faculty	NOUN
fueconorg-885	15	43	of	of	ADP
fueconorg-885	15	44	economics	economic	NOUN
fueconorg-885	15	45	,	,	PUNCT
fueconorg-885	15	46	university	university	NOUN
fueconorg-885	15	47	of	of	ADP
fueconorg-885	15	48	niš	niš	PROPN
fueconorg-885	15	49	,	,	PUNCT
fueconorg-885	15	50	trg	trg	PROPN
fueconorg-885	15	51	kralja	kralja	PROPN
fueconorg-885	15	52	aleksandra	aleksandra	PROPN
fueconorg-885	15	53	11	11	NUM
fueconorg-885	15	54	,	,	PUNCT
fueconorg-885	15	55	18000	18000	NUM
fueconorg-885	15	56	niš	niš	NOUN
fueconorg-885	15	57	,	,	PUNCT
fueconorg-885	15	58	serbia	serbia	PROPN
fueconorg-885	15	59	e	e	NOUN
fueconorg-885	15	60	-	-	NOUN
fueconorg-885	15	61	mail	mail	NOUN
fueconorg-885	15	62	:	:	PUNCT
fueconorg-885	15	63	tatjana.jovanovic@eknfak.ni.ac.rs	tatjana.jovanovic@eknfak.ni.ac.rs	NUM
fueconorg-885	16	1	28	28	NUM
fueconorg-885	16	2	lj	lj	PROPN
fueconorg-885	16	3	.	.	PUNCT
fueconorg-885	17	1	antić	antić	PROPN
fueconorg-885	17	2	,	,	PUNCT
fueconorg-885	17	3	t.	t.	PROPN
fueconorg-885	17	4	stevanović	stevanović	PROPN
fueconorg-885	17	5	,	,	PUNCT
fueconorg-885	17	6	j.	j.	PROPN
fueconorg-885	17	7	gudurić	gudurić	VERB
fueconorg-885	17	8	own	own	ADJ
fueconorg-885	17	9	results	result	NOUN
fueconorg-885	17	10	and	and	CCONJ
fueconorg-885	17	11	the	the	DET
fueconorg-885	17	12	results	result	NOUN
fueconorg-885	17	13	of	of	ADP
fueconorg-885	17	14	the	the	DET
fueconorg-885	17	15	entire	entire	ADJ
fueconorg-885	17	16	company	company	NOUN
fueconorg-885	17	17	.	.	PUNCT
fueconorg-885	18	1	an	an	DET
fueconorg-885	18	2	important	important	ADJ
fueconorg-885	18	3	aspect	aspect	NOUN
fueconorg-885	18	4	of	of	ADP
fueconorg-885	18	5	success	success	NOUN
fueconorg-885	18	6	of	of	ADP
fueconorg-885	18	7	subsidiaries	subsidiary	NOUN
fueconorg-885	18	8	and	and	CCONJ
fueconorg-885	18	9	the	the	DET
fueconorg-885	18	10	company	company	NOUN
fueconorg-885	18	11	as	as	ADP
fueconorg-885	18	12	a	a	DET
fueconorg-885	18	13	whole	whole	NOUN
fueconorg-885	18	14	are	be	AUX
fueconorg-885	18	15	transfer	transfer	NOUN
fueconorg-885	18	16	prices	price	NOUN
fueconorg-885	18	17	,	,	PUNCT
fueconorg-885	18	18	which	which	PRON
fueconorg-885	18	19	is	be	AUX
fueconorg-885	18	20	established	establish	VERB
fueconorg-885	18	21	in	in	ADP
fueconorg-885	18	22	terms	term	NOUN
fueconorg-885	18	23	of	of	ADP
fueconorg-885	18	24	internal	internal	ADJ
fueconorg-885	18	25	transfer	transfer	NOUN
fueconorg-885	18	26	effects	effect	NOUN
fueconorg-885	18	27	.	.	PUNCT
fueconorg-885	19	1	they	they	PRON
fueconorg-885	19	2	are	be	AUX
fueconorg-885	19	3	determined	determined	ADJ
fueconorg-885	19	4	to	to	PART
fueconorg-885	19	5	provide	provide	VERB
fueconorg-885	19	6	reliable	reliable	ADJ
fueconorg-885	19	7	and	and	CCONJ
fueconorg-885	19	8	correct	correct	ADJ
fueconorg-885	19	9	determination	determination	NOUN
fueconorg-885	19	10	of	of	ADP
fueconorg-885	19	11	involvement	involvement	NOUN
fueconorg-885	19	12	of	of	ADP
fueconorg-885	19	13	each	each	DET
fueconorg-885	19	14	participant	participant	NOUN
fueconorg-885	19	15	in	in	ADP
fueconorg-885	19	16	this	this	DET
fueconorg-885	19	17	transfer	transfer	NOUN
fueconorg-885	19	18	and	and	CCONJ
fueconorg-885	19	19	to	to	PART
fueconorg-885	19	20	measure	measure	VERB
fueconorg-885	19	21	its	its	PRON
fueconorg-885	19	22	efficiency	efficiency	NOUN
fueconorg-885	19	23	.	.	PUNCT
fueconorg-885	20	1	transfer	transfer	NOUN
fueconorg-885	20	2	pricing	pricing	NOUN
fueconorg-885	20	3	,	,	PUNCT
fueconorg-885	20	4	in	in	ADP
fueconorg-885	20	5	contrast	contrast	NOUN
fueconorg-885	20	6	to	to	ADP
fueconorg-885	20	7	the	the	DET
fueconorg-885	20	8	external	external	ADJ
fueconorg-885	20	9	market	market	NOUN
fueconorg-885	20	10	price	price	NOUN
fueconorg-885	20	11	,	,	PUNCT
fueconorg-885	20	12	affects	affect	VERB
fueconorg-885	20	13	the	the	DET
fueconorg-885	20	14	performance	performance	NOUN
fueconorg-885	20	15	of	of	ADP
fueconorg-885	20	16	subsidiaries	subsidiary	NOUN
fueconorg-885	20	17	that	that	PRON
fueconorg-885	20	18	sell	sell	VERB
fueconorg-885	20	19	and	and	CCONJ
fueconorg-885	20	20	subsidiaries	subsidiary	NOUN
fueconorg-885	20	21	that	that	PRON
fueconorg-885	20	22	buy	buy	VERB
fueconorg-885	20	23	goods	good	NOUN
fueconorg-885	20	24	and	and	CCONJ
fueconorg-885	20	25	services	service	NOUN
fueconorg-885	20	26	,	,	PUNCT
fueconorg-885	20	27	but	but	CCONJ
fueconorg-885	20	28	also	also	ADV
fueconorg-885	20	29	the	the	DET
fueconorg-885	20	30	company	company	NOUN
fueconorg-885	20	31	as	as	ADP
fueconorg-885	20	32	a	a	DET
fueconorg-885	20	33	whole	whole	NOUN
fueconorg-885	20	34	.	.	PUNCT
fueconorg-885	21	1	control	control	NOUN
fueconorg-885	21	2	-	-	PUNCT
fueconorg-885	21	3	oriented	orient	VERB
fueconorg-885	21	4	accounting	accounting	NOUN
fueconorg-885	21	5	information	information	NOUN
fueconorg-885	21	6	system	system	NOUN
fueconorg-885	21	7	and	and	CCONJ
fueconorg-885	21	8	especially	especially	ADV
fueconorg-885	21	9	accounting	accounting	NOUN
fueconorg-885	21	10	of	of	ADP
fueconorg-885	21	11	liability	liability	NOUN
fueconorg-885	21	12	,	,	PUNCT
fueconorg-885	21	13	which	which	PRON
fueconorg-885	21	14	provide	provide	VERB
fueconorg-885	21	15	necessary	necessary	ADJ
fueconorg-885	21	16	quantitative	quantitative	ADJ
fueconorg-885	21	17	and	and	CCONJ
fueconorg-885	21	18	qualitative	qualitative	ADJ
fueconorg-885	21	19	information	information	NOUN
fueconorg-885	21	20	are	be	AUX
fueconorg-885	21	21	essential	essential	ADJ
fueconorg-885	21	22	for	for	ADP
fueconorg-885	21	23	the	the	DET
fueconorg-885	21	24	effective	effective	ADJ
fueconorg-885	21	25	management	management	NOUN
fueconorg-885	21	26	of	of	ADP
fueconorg-885	21	27	multinational	multinational	ADJ
fueconorg-885	21	28	companies	company	NOUN
fueconorg-885	21	29	.	.	PUNCT
fueconorg-885	22	1	they	they	PRON
fueconorg-885	22	2	are	be	AUX
fueconorg-885	22	3	primarily	primarily	ADV
fueconorg-885	22	4	important	important	ADJ
fueconorg-885	22	5	for	for	ADP
fueconorg-885	22	6	the	the	DET
fueconorg-885	22	7	selection	selection	NOUN
fueconorg-885	22	8	and	and	CCONJ
fueconorg-885	22	9	application	application	NOUN
fueconorg-885	22	10	of	of	ADP
fueconorg-885	22	11	an	an	DET
fueconorg-885	22	12	appropriate	appropriate	ADJ
fueconorg-885	22	13	transfer	transfer	NOUN
fueconorg-885	22	14	-	-	PUNCT
fueconorg-885	22	15	pricing	pricing	NOUN
fueconorg-885	22	16	method	method	NOUN
fueconorg-885	22	17	.	.	PUNCT
fueconorg-885	23	1	therefore	therefore	ADV
fueconorg-885	23	2	,	,	PUNCT
fueconorg-885	23	3	management	management	NOUN
fueconorg-885	23	4	accounting	accounting	NOUN
fueconorg-885	23	5	offers	offer	VERB
fueconorg-885	23	6	a	a	DET
fueconorg-885	23	7	number	number	NOUN
fueconorg-885	23	8	of	of	ADP
fueconorg-885	23	9	different	different	ADJ
fueconorg-885	23	10	methods	method	NOUN
fueconorg-885	23	11	of	of	ADP
fueconorg-885	23	12	transfer	transfer	NOUN
fueconorg-885	23	13	pricing	pricing	NOUN
fueconorg-885	23	14	for	for	ADP
fueconorg-885	23	15	multinational	multinational	ADJ
fueconorg-885	23	16	companies	company	NOUN
fueconorg-885	23	17	,	,	PUNCT
fueconorg-885	23	18	as	as	ADV
fueconorg-885	23	19	well	well	ADV
fueconorg-885	23	20	as	as	ADP
fueconorg-885	23	21	an	an	DET
fueconorg-885	23	22	information	information	NOUN
fueconorg-885	23	23	base	base	NOUN
fueconorg-885	23	24	for	for	ADP
fueconorg-885	23	25	calculation	calculation	NOUN
fueconorg-885	23	26	of	of	ADP
fueconorg-885	23	27	tax	tax	NOUN
fueconorg-885	23	28	liabilities	liability	NOUN
fueconorg-885	23	29	connected	connect	VERB
fueconorg-885	23	30	with	with	ADP
fueconorg-885	23	31	the	the	DET
fueconorg-885	23	32	transfer	transfer	NOUN
fueconorg-885	23	33	of	of	ADP
fueconorg-885	23	34	goods	good	NOUN
fueconorg-885	23	35	and	and	CCONJ
fueconorg-885	23	36	services	service	NOUN
fueconorg-885	23	37	between	between	ADP
fueconorg-885	23	38	the	the	DET
fueconorg-885	23	39	subsidiaries	subsidiary	NOUN
fueconorg-885	23	40	.	.	PUNCT
fueconorg-885	24	1	accordingly	accordingly	ADV
fueconorg-885	24	2	,	,	PUNCT
fueconorg-885	24	3	the	the	DET
fueconorg-885	24	4	attention	attention	NOUN
fueconorg-885	24	5	of	of	ADP
fueconorg-885	24	6	this	this	DET
fueconorg-885	24	7	work	work	NOUN
fueconorg-885	24	8	is	be	AUX
fueconorg-885	24	9	the	the	DET
fueconorg-885	24	10	implementation	implementation	NOUN
fueconorg-885	24	11	of	of	ADP
fueconorg-885	24	12	transfer	transfer	NOUN
fueconorg-885	24	13	pricing	pricing	NOUN
fueconorg-885	24	14	in	in	ADP
fueconorg-885	24	15	multinational	multinational	ADJ
fueconorg-885	24	16	companies	company	NOUN
fueconorg-885	24	17	,	,	PUNCT
fueconorg-885	24	18	the	the	DET
fueconorg-885	24	19	effects	effect	NOUN
fueconorg-885	24	20	of	of	ADP
fueconorg-885	24	21	their	their	PRON
fueconorg-885	24	22	use	use	NOUN
fueconorg-885	24	23	on	on	ADP
fueconorg-885	24	24	the	the	DET
fueconorg-885	24	25	performance	performance	NOUN
fueconorg-885	24	26	of	of	ADP
fueconorg-885	24	27	subsidiaries	subsidiary	NOUN
fueconorg-885	24	28	and	and	CCONJ
fueconorg-885	24	29	the	the	DET
fueconorg-885	24	30	company	company	NOUN
fueconorg-885	24	31	as	as	ADP
fueconorg-885	24	32	a	a	DET
fueconorg-885	24	33	whole	whole	NOUN
fueconorg-885	24	34	,	,	PUNCT
fueconorg-885	24	35	as	as	ADV
fueconorg-885	24	36	well	well	ADV
fueconorg-885	24	37	as	as	ADP
fueconorg-885	24	38	transfer	transfer	NOUN
fueconorg-885	24	39	-	-	PUNCT
fueconorg-885	24	40	pricing	pricing	NOUN
fueconorg-885	24	41	methods	method	NOUN
fueconorg-885	24	42	,	,	PUNCT
fueconorg-885	24	43	with	with	ADP
fueconorg-885	24	44	special	special	ADJ
fueconorg-885	24	45	emphasis	emphasis	NOUN
fueconorg-885	24	46	on	on	ADP
fueconorg-885	24	47	the	the	DET
fueconorg-885	24	48	role	role	NOUN
fueconorg-885	24	49	of	of	ADP
fueconorg-885	24	50	transfer	transfer	NOUN
fueconorg-885	24	51	pricing	pricing	NOUN
fueconorg-885	24	52	in	in	ADP
fueconorg-885	24	53	managing	manage	VERB
fueconorg-885	24	54	taxes	taxis	NOUN
fueconorg-885	24	55	.	.	PUNCT
fueconorg-885	25	1	1	1	X
fueconorg-885	25	2	.	.	X
fueconorg-885	25	3	the	the	DET
fueconorg-885	25	4	role	role	NOUN
fueconorg-885	25	5	of	of	ADP
fueconorg-885	25	6	transfer	transfer	NOUN
fueconorg-885	25	7	pricing	pricing	NOUN
fueconorg-885	25	8	in	in	ADP
fueconorg-885	25	9	multinational	multinational	ADJ
fueconorg-885	25	10	operations	operation	NOUN
fueconorg-885	25	11	specificity	specificity	NOUN
fueconorg-885	25	12	of	of	ADP
fueconorg-885	25	13	multinational	multinational	ADJ
fueconorg-885	25	14	companies	company	NOUN
fueconorg-885	25	15	is	be	AUX
fueconorg-885	25	16	shown	show	VERB
fueconorg-885	25	17	through	through	ADP
fueconorg-885	25	18	a	a	DET
fueconorg-885	25	19	large	large	ADJ
fueconorg-885	25	20	geographical	geographical	ADJ
fueconorg-885	25	21	coverage	coverage	NOUN
fueconorg-885	25	22	,	,	PUNCT
fueconorg-885	25	23	excellent	excellent	ADJ
fueconorg-885	25	24	organizational	organizational	ADJ
fueconorg-885	25	25	interdependence	interdependence	NOUN
fueconorg-885	25	26	and	and	CCONJ
fueconorg-885	25	27	ability	ability	NOUN
fueconorg-885	25	28	of	of	ADP
fueconorg-885	25	29	coherent	coherent	ADJ
fueconorg-885	25	30	integration	integration	NOUN
fueconorg-885	25	31	activities	activity	NOUN
fueconorg-885	25	32	that	that	PRON
fueconorg-885	25	33	are	be	AUX
fueconorg-885	25	34	taken	take	VERB
fueconorg-885	25	35	in	in	ADP
fueconorg-885	25	36	different	different	ADJ
fueconorg-885	25	37	countries	country	NOUN
fueconorg-885	25	38	.	.	PUNCT
fueconorg-885	26	1	in	in	ADP
fueconorg-885	26	2	terms	term	NOUN
fueconorg-885	26	3	of	of	ADP
fueconorg-885	26	4	revenues	revenue	NOUN
fueconorg-885	26	5	,	,	PUNCT
fueconorg-885	26	6	profits	profit	NOUN
fueconorg-885	26	7	,	,	PUNCT
fueconorg-885	26	8	capital	capital	NOUN
fueconorg-885	26	9	and	and	CCONJ
fueconorg-885	26	10	available	available	ADJ
fueconorg-885	26	11	resources	resource	NOUN
fueconorg-885	26	12	,	,	PUNCT
fueconorg-885	26	13	these	these	DET
fueconorg-885	26	14	companies	company	NOUN
fueconorg-885	26	15	are	be	AUX
fueconorg-885	26	16	extremely	extremely	ADV
fueconorg-885	26	17	powerful	powerful	ADJ
fueconorg-885	26	18	,	,	PUNCT
fueconorg-885	26	19	and	and	CCONJ
fueconorg-885	26	20	their	their	PRON
fueconorg-885	26	21	economic	economic	ADJ
fueconorg-885	26	22	power	power	NOUN
fueconorg-885	26	23	is	be	AUX
fueconorg-885	26	24	often	often	ADV
fueconorg-885	26	25	greater	great	ADJ
fueconorg-885	26	26	than	than	ADP
fueconorg-885	26	27	the	the	DET
fueconorg-885	26	28	potential	potential	NOUN
fueconorg-885	26	29	and	and	CCONJ
fueconorg-885	26	30	the	the	DET
fueconorg-885	26	31	results	result	NOUN
fueconorg-885	26	32	of	of	ADP
fueconorg-885	26	33	many	many	ADJ
fueconorg-885	26	34	countries	country	NOUN
fueconorg-885	26	35	.	.	PUNCT
fueconorg-885	27	1	great	great	ADJ
fueconorg-885	27	2	power	power	NOUN
fueconorg-885	27	3	of	of	ADP
fueconorg-885	27	4	multinational	multinational	ADJ
fueconorg-885	27	5	companies	company	NOUN
fueconorg-885	27	6	is	be	AUX
fueconorg-885	27	7	based	base	VERB
fueconorg-885	27	8	on	on	ADP
fueconorg-885	27	9	the	the	DET
fueconorg-885	27	10	enormous	enormous	ADJ
fueconorg-885	27	11	size	size	NOUN
fueconorg-885	27	12	of	of	ADP
fueconorg-885	27	13	the	the	DET
fueconorg-885	27	14	company	company	NOUN
fueconorg-885	27	15	,	,	PUNCT
fueconorg-885	27	16	activity	activity	NOUN
fueconorg-885	27	17	on	on	ADP
fueconorg-885	27	18	the	the	DET
fueconorg-885	27	19	global	global	ADJ
fueconorg-885	27	20	level	level	NOUN
fueconorg-885	27	21	and	and	CCONJ
fueconorg-885	27	22	social	social	ADJ
fueconorg-885	27	23	impact	impact	NOUN
fueconorg-885	27	24	derived	derive	VERB
fueconorg-885	27	25	from	from	ADP
fueconorg-885	27	26	these	these	PRON
fueconorg-885	27	27	;	;	PUNCT
fueconorg-885	27	28	internationalization	internationalization	NOUN
fueconorg-885	27	29	of	of	ADP
fueconorg-885	27	30	all	all	DET
fueconorg-885	27	31	phases	phase	NOUN
fueconorg-885	27	32	of	of	ADP
fueconorg-885	27	33	business	business	NOUN
fueconorg-885	27	34	;	;	PUNCT
fueconorg-885	27	35	centralization	centralization	NOUN
fueconorg-885	27	36	of	of	ADP
fueconorg-885	27	37	decision	decision	NOUN
fueconorg-885	27	38	-	-	PUNCT
fueconorg-885	27	39	making	making	NOUN
fueconorg-885	27	40	;	;	PUNCT
fueconorg-885	27	41	monopolistic	monopolistic	ADJ
fueconorg-885	27	42	control	control	NOUN
fueconorg-885	27	43	of	of	ADP
fueconorg-885	27	44	the	the	DET
fueconorg-885	27	45	world	world	NOUN
fueconorg-885	27	46	's	's	PART
fueconorg-885	27	47	source	source	NOUN
fueconorg-885	27	48	of	of	ADP
fueconorg-885	27	49	materials	material	NOUN
fueconorg-885	27	50	and	and	CCONJ
fueconorg-885	27	51	energy	energy	NOUN
fueconorg-885	27	52	;	;	PUNCT
fueconorg-885	27	53	as	as	ADV
fueconorg-885	27	54	well	well	ADV
fueconorg-885	27	55	as	as	ADP
fueconorg-885	27	56	the	the	DET
fueconorg-885	27	57	big	big	ADJ
fueconorg-885	27	58	potential	potential	NOUN
fueconorg-885	27	59	of	of	ADP
fueconorg-885	27	60	scientific	scientific	ADJ
fueconorg-885	27	61	and	and	CCONJ
fueconorg-885	27	62	technical	technical	ADJ
fueconorg-885	27	63	development	development	NOUN
fueconorg-885	27	64	.	.	PUNCT
fueconorg-885	28	1	therefore	therefore	ADV
fueconorg-885	28	2	,	,	PUNCT
fueconorg-885	28	3	multinational	multinational	ADJ
fueconorg-885	28	4	companies	company	NOUN
fueconorg-885	28	5	are	be	AUX
fueconorg-885	28	6	the	the	DET
fueconorg-885	28	7	most	most	ADV
fueconorg-885	28	8	important	important	ADJ
fueconorg-885	28	9	factor	factor	NOUN
fueconorg-885	28	10	in	in	ADP
fueconorg-885	28	11	the	the	DET
fueconorg-885	28	12	global	global	ADJ
fueconorg-885	28	13	economy	economy	NOUN
fueconorg-885	28	14	,	,	PUNCT
fueconorg-885	28	15	which	which	PRON
fueconorg-885	28	16	controls	control	VERB
fueconorg-885	28	17	more	more	ADJ
fueconorg-885	28	18	than	than	ADP
fueconorg-885	28	19	70	70	NUM
fueconorg-885	28	20	%	%	NOUN
fueconorg-885	28	21	of	of	ADP
fueconorg-885	28	22	world	world	NOUN
fueconorg-885	28	23	trade	trade	NOUN
fueconorg-885	28	24	and	and	CCONJ
fueconorg-885	28	25	80	80	NUM
fueconorg-885	28	26	%	%	NOUN
fueconorg-885	28	27	of	of	ADP
fueconorg-885	28	28	the	the	DET
fueconorg-885	28	29	world	world	NOUN
fueconorg-885	28	30	's	's	PART
fueconorg-885	28	31	financial	financial	ADJ
fueconorg-885	28	32	potential	potential	NOUN
fueconorg-885	28	33	[	[	X
fueconorg-885	28	34	17	17	NUM
fueconorg-885	28	35	,	,	PUNCT
fueconorg-885	28	36	277	277	NUM
fueconorg-885	28	37	-	-	SYM
fueconorg-885	28	38	283	283	NUM
fueconorg-885	28	39	]	]	PUNCT
fueconorg-885	28	40	.	.	PUNCT
fueconorg-885	29	1	existing	exist	VERB
fueconorg-885	29	2	knowledge	knowledge	NOUN
fueconorg-885	29	3	and	and	CCONJ
fueconorg-885	29	4	accumulated	accumulate	VERB
fueconorg-885	29	5	experience	experience	NOUN
fueconorg-885	29	6	of	of	ADP
fueconorg-885	29	7	multinational	multinational	ADJ
fueconorg-885	29	8	companies	company	NOUN
fueconorg-885	29	9	come	come	VERB
fueconorg-885	29	10	to	to	ADP
fueconorg-885	29	11	the	the	DET
fueconorg-885	29	12	fore	fore	NOUN
fueconorg-885	29	13	in	in	ADP
fueconorg-885	29	14	situations	situation	NOUN
fueconorg-885	29	15	where	where	SCONJ
fueconorg-885	29	16	they	they	PRON
fueconorg-885	29	17	use	use	VERB
fueconorg-885	29	18	the	the	DET
fueconorg-885	29	19	good	good	ADJ
fueconorg-885	29	20	conditions	condition	NOUN
fueconorg-885	29	21	and	and	CCONJ
fueconorg-885	29	22	comparative	comparative	ADJ
fueconorg-885	29	23	advantages	advantage	NOUN
fueconorg-885	29	24	offered	offer	VERB
fueconorg-885	29	25	by	by	ADP
fueconorg-885	29	26	each	each	DET
fueconorg-885	29	27	geographic	geographic	ADJ
fueconorg-885	29	28	location	location	NOUN
fueconorg-885	29	29	and	and	CCONJ
fueconorg-885	29	30	when	when	SCONJ
fueconorg-885	29	31	they	they	PRON
fueconorg-885	29	32	integrate	integrate	VERB
fueconorg-885	29	33	these	these	DET
fueconorg-885	29	34	different	different	ADJ
fueconorg-885	29	35	locations	location	NOUN
fueconorg-885	29	36	in	in	ADP
fueconorg-885	29	37	the	the	DET
fueconorg-885	29	38	multinational	multinational	ADJ
fueconorg-885	29	39	network	network	NOUN
fueconorg-885	29	40	of	of	ADP
fueconorg-885	29	41	research	research	NOUN
fueconorg-885	29	42	and	and	CCONJ
fueconorg-885	29	43	development	development	NOUN
fueconorg-885	29	44	,	,	PUNCT
fueconorg-885	29	45	production	production	NOUN
fueconorg-885	29	46	and	and	CCONJ
fueconorg-885	29	47	sales	sale	NOUN
fueconorg-885	29	48	,	,	PUNCT
fueconorg-885	29	49	or	or	CCONJ
fueconorg-885	29	50	marketing	marketing	NOUN
fueconorg-885	29	51	.	.	PUNCT
fueconorg-885	30	1	in	in	ADP
fueconorg-885	30	2	terms	term	NOUN
fueconorg-885	30	3	of	of	ADP
fueconorg-885	30	4	complex	complex	ADJ
fueconorg-885	30	5	organizational	organizational	ADJ
fueconorg-885	30	6	structures	structure	NOUN
fueconorg-885	30	7	,	,	PUNCT
fueconorg-885	30	8	exchange	exchange	NOUN
fueconorg-885	30	9	rate	rate	NOUN
fueconorg-885	30	10	volatility	volatility	NOUN
fueconorg-885	30	11	and	and	CCONJ
fueconorg-885	30	12	possible	possible	ADJ
fueconorg-885	30	13	political	political	ADJ
fueconorg-885	30	14	changes	change	NOUN
fueconorg-885	30	15	in	in	ADP
fueconorg-885	30	16	the	the	DET
fueconorg-885	30	17	host	host	NOUN
fueconorg-885	30	18	countries	country	NOUN
fueconorg-885	30	19	,	,	PUNCT
fueconorg-885	30	20	the	the	DET
fueconorg-885	30	21	company	company	NOUN
fueconorg-885	30	22	tasks	task	VERB
fueconorg-885	30	23	such	such	ADJ
fueconorg-885	30	24	as	as	ADP
fueconorg-885	30	25	coordination	coordination	NOUN
fueconorg-885	30	26	,	,	PUNCT
fueconorg-885	30	27	control	control	NOUN
fueconorg-885	30	28	,	,	PUNCT
fueconorg-885	30	29	resource	resource	NOUN
fueconorg-885	30	30	allocation	allocation	NOUN
fueconorg-885	30	31	and	and	CCONJ
fueconorg-885	30	32	performance	performance	NOUN
fueconorg-885	30	33	measurement	measurement	NOUN
fueconorg-885	30	34	become	become	VERB
fueconorg-885	30	35	even	even	ADV
fueconorg-885	30	36	more	more	ADV
fueconorg-885	30	37	complex	complex	ADJ
fueconorg-885	31	1	[	[	X
fueconorg-885	31	2	5	5	NUM
fueconorg-885	31	3	,	,	PUNCT
fueconorg-885	31	4	338	338	NUM
fueconorg-885	31	5	-	-	SYM
fueconorg-885	31	6	350	350	NUM
fueconorg-885	31	7	]	]	PUNCT
fueconorg-885	31	8	.	.	PUNCT
fueconorg-885	32	1	internal	internal	ADJ
fueconorg-885	32	2	transfer	transfer	NOUN
fueconorg-885	32	3	between	between	ADP
fueconorg-885	32	4	some	some	PRON
fueconorg-885	32	5	of	of	ADP
fueconorg-885	32	6	subsidiaries	subsidiary	NOUN
fueconorg-885	32	7	in	in	ADP
fueconorg-885	32	8	multinational	multinational	ADJ
fueconorg-885	32	9	companies	company	NOUN
fueconorg-885	32	10	,	,	PUNCT
fueconorg-885	32	11	that	that	PRON
fueconorg-885	32	12	is	be	AUX
fueconorg-885	32	13	internalization	internalization	NOUN
fueconorg-885	32	14	of	of	ADP
fueconorg-885	32	15	international	international	ADJ
fueconorg-885	32	16	economic	economic	ADJ
fueconorg-885	32	17	transaction	transaction	NOUN
fueconorg-885	32	18	,	,	PUNCT
fueconorg-885	32	19	becomes	become	VERB
fueconorg-885	32	20	an	an	DET
fueconorg-885	32	21	extremely	extremely	ADV
fueconorg-885	32	22	important	important	ADJ
fueconorg-885	32	23	part	part	NOUN
fueconorg-885	32	24	of	of	ADP
fueconorg-885	32	25	international	international	ADJ
fueconorg-885	32	26	trade	trade	NOUN
fueconorg-885	32	27	and	and	CCONJ
fueconorg-885	32	28	the	the	DET
fueconorg-885	32	29	reason	reason	NOUN
fueconorg-885	32	30	why	why	SCONJ
fueconorg-885	32	31	these	these	DET
fueconorg-885	32	32	corporations	corporation	NOUN
fueconorg-885	32	33	are	be	AUX
fueconorg-885	32	34	dominant	dominant	ADJ
fueconorg-885	32	35	on	on	ADP
fueconorg-885	32	36	the	the	DET
fueconorg-885	32	37	global	global	ADJ
fueconorg-885	32	38	market	market	NOUN
fueconorg-885	32	39	[	[	X
fueconorg-885	32	40	13	13	NUM
fueconorg-885	32	41	,	,	PUNCT
fueconorg-885	32	42	15	15	NUM
fueconorg-885	32	43	]	]	PUNCT
fueconorg-885	32	44	.	.	PUNCT
fueconorg-885	33	1	with	with	ADP
fueconorg-885	33	2	increasing	increase	VERB
fueconorg-885	33	3	internalization	internalization	NOUN
fueconorg-885	33	4	,	,	PUNCT
fueconorg-885	33	5	the	the	DET
fueconorg-885	33	6	issues	issue	NOUN
fueconorg-885	33	7	of	of	ADP
fueconorg-885	33	8	internal	internal	ADJ
fueconorg-885	33	9	transfer	transfer	NOUN
fueconorg-885	33	10	pricing	pricing	NOUN
fueconorg-885	33	11	gain	gain	NOUN
fueconorg-885	33	12	in	in	ADP
fueconorg-885	33	13	importance	importance	NOUN
fueconorg-885	33	14	.	.	PUNCT
fueconorg-885	34	1	within	within	ADP
fueconorg-885	34	2	the	the	DET
fueconorg-885	34	3	company	company	NOUN
fueconorg-885	34	4	,	,	PUNCT
fueconorg-885	34	5	internal	internal	ADJ
fueconorg-885	34	6	transfer	transfer	NOUN
fueconorg-885	34	7	of	of	ADP
fueconorg-885	34	8	products	product	NOUN
fueconorg-885	34	9	and	and	CCONJ
fueconorg-885	34	10	services	service	NOUN
fueconorg-885	34	11	often	often	ADV
fueconorg-885	34	12	occurs	occur	VERB
fueconorg-885	34	13	,	,	PUNCT
fueconorg-885	34	14	where	where	SCONJ
fueconorg-885	34	15	one	one	NUM
fueconorg-885	34	16	subsidiary	subsidiary	NOUN
fueconorg-885	34	17	appears	appear	VERB
fueconorg-885	34	18	as	as	ADP
fueconorg-885	34	19	the	the	DET
fueconorg-885	34	20	seller	seller	NOUN
fueconorg-885	34	21	,	,	PUNCT
fueconorg-885	34	22	and	and	CCONJ
fueconorg-885	34	23	the	the	DET
fueconorg-885	34	24	other	other	ADJ
fueconorg-885	34	25	one	one	NUM
fueconorg-885	34	26	as	as	ADP
fueconorg-885	34	27	the	the	DET
fueconorg-885	34	28	customer	customer	NOUN
fueconorg-885	34	29	.	.	PUNCT
fueconorg-885	35	1	internal	internal	ADJ
fueconorg-885	35	2	transfer	transfer	NOUN
fueconorg-885	35	3	of	of	ADP
fueconorg-885	35	4	products	product	NOUN
fueconorg-885	35	5	and	and	CCONJ
fueconorg-885	35	6	services	service	NOUN
fueconorg-885	35	7	includes	include	VERB
fueconorg-885	35	8	an	an	DET
fueconorg-885	35	9	appropriate	appropriate	ADJ
fueconorg-885	35	10	mechanism	mechanism	NOUN
fueconorg-885	35	11	for	for	ADP
fueconorg-885	35	12	determining	determine	VERB
fueconorg-885	35	13	the	the	DET
fueconorg-885	35	14	price	price	NOUN
fueconorg-885	35	15	that	that	PRON
fueconorg-885	35	16	determination	determination	NOUN
fueconorg-885	35	17	of	of	ADP
fueconorg-885	35	18	transfer	transfer	NOUN
fueconorg-885	35	19	pricing	pricing	NOUN
fueconorg-885	35	20	in	in	ADP
fueconorg-885	35	21	multinational	multinational	ADJ
fueconorg-885	35	22	companies	company	NOUN
fueconorg-885	35	23	29	29	NUM
fueconorg-885	35	24	will	will	AUX
fueconorg-885	35	25	be	be	AUX
fueconorg-885	35	26	applied	apply	VERB
fueconorg-885	35	27	,	,	PUNCT
fueconorg-885	35	28	so	so	SCONJ
fueconorg-885	35	29	that	that	SCONJ
fueconorg-885	35	30	revenues	revenue	NOUN
fueconorg-885	35	31	and	and	CCONJ
fueconorg-885	35	32	costs	cost	NOUN
fueconorg-885	35	33	can	can	AUX
fueconorg-885	35	34	be	be	AUX
fueconorg-885	35	35	accurately	accurately	ADV
fueconorg-885	35	36	reflected	reflect	VERB
fueconorg-885	35	37	.	.	PUNCT
fueconorg-885	36	1	the	the	DET
fueconorg-885	36	2	pricing	pricing	NOUN
fueconorg-885	36	3	mechanism	mechanism	NOUN
fueconorg-885	36	4	that	that	PRON
fueconorg-885	36	5	is	be	AUX
fueconorg-885	36	6	used	use	VERB
fueconorg-885	36	7	in	in	ADP
fueconorg-885	36	8	these	these	DET
fueconorg-885	36	9	transactions	transaction	NOUN
fueconorg-885	36	10	is	be	AUX
fueconorg-885	36	11	called	call	VERB
fueconorg-885	36	12	transfer	transfer	NOUN
fueconorg-885	36	13	pricing	pricing	NOUN
fueconorg-885	36	14	.	.	PUNCT
fueconorg-885	37	1	transfer	transfer	NOUN
fueconorg-885	37	2	pricing	pricing	NOUN
fueconorg-885	37	3	represents	represent	VERB
fueconorg-885	37	4	the	the	DET
fueconorg-885	37	5	cash	cash	NOUN
fueconorg-885	37	6	basis	basis	NOUN
fueconorg-885	37	7	for	for	ADP
fueconorg-885	37	8	quantifying	quantify	VERB
fueconorg-885	37	9	the	the	DET
fueconorg-885	37	10	internal	internal	ADJ
fueconorg-885	37	11	transfer	transfer	NOUN
fueconorg-885	37	12	of	of	ADP
fueconorg-885	37	13	products	product	NOUN
fueconorg-885	37	14	/	/	SYM
fueconorg-885	37	15	services	service	NOUN
fueconorg-885	37	16	[	[	X
fueconorg-885	37	17	1,1075	1,1075	X
fueconorg-885	37	18	]	]	X
fueconorg-885	37	19	.	.	PUNCT
fueconorg-885	38	1	the	the	DET
fueconorg-885	38	2	specificity	specificity	NOUN
fueconorg-885	38	3	of	of	ADP
fueconorg-885	38	4	transfer	transfer	NOUN
fueconorg-885	38	5	pricing	pricing	NOUN
fueconorg-885	38	6	in	in	ADP
fueconorg-885	38	7	relation	relation	NOUN
fueconorg-885	38	8	to	to	ADP
fueconorg-885	38	9	the	the	DET
fueconorg-885	38	10	external	external	ADJ
fueconorg-885	38	11	market	market	NOUN
fueconorg-885	38	12	pricing	pricing	NOUN
fueconorg-885	38	13	is	be	AUX
fueconorg-885	38	14	reflected	reflect	VERB
fueconorg-885	38	15	in	in	ADP
fueconorg-885	38	16	the	the	DET
fueconorg-885	38	17	fact	fact	NOUN
fueconorg-885	38	18	that	that	SCONJ
fueconorg-885	38	19	transfer	transfer	NOUN
fueconorg-885	38	20	pricing	pricing	NOUN
fueconorg-885	38	21	conditions	condition	NOUN
fueconorg-885	38	22	the	the	DET
fueconorg-885	38	23	success	success	NOUN
fueconorg-885	38	24	of	of	ADP
fueconorg-885	38	25	buying	buying	NOUN
fueconorg-885	38	26	subsidiaries	subsidiary	NOUN
fueconorg-885	38	27	,	,	PUNCT
fueconorg-885	38	28	selling	sell	VERB
fueconorg-885	38	29	subsidiaries	subsidiary	NOUN
fueconorg-885	38	30	,	,	PUNCT
fueconorg-885	38	31	but	but	CCONJ
fueconorg-885	38	32	also	also	ADV
fueconorg-885	38	33	the	the	DET
fueconorg-885	38	34	entire	entire	ADJ
fueconorg-885	38	35	company	company	NOUN
fueconorg-885	38	36	success	success	NOUN
fueconorg-885	38	37	.	.	PUNCT
fueconorg-885	39	1	in	in	ADP
fueconorg-885	39	2	this	this	DET
fueconorg-885	39	3	regard	regard	NOUN
fueconorg-885	39	4	,	,	PUNCT
fueconorg-885	39	5	it	it	PRON
fueconorg-885	39	6	is	be	AUX
fueconorg-885	39	7	necessary	necessary	ADJ
fueconorg-885	39	8	to	to	PART
fueconorg-885	39	9	use	use	VERB
fueconorg-885	39	10	reliable	reliable	ADJ
fueconorg-885	39	11	information	information	NOUN
fueconorg-885	39	12	support	support	NOUN
fueconorg-885	39	13	during	during	ADP
fueconorg-885	39	14	its	its	PRON
fueconorg-885	39	15	formation	formation	NOUN
fueconorg-885	39	16	.	.	PUNCT
fueconorg-885	40	1	the	the	DET
fueconorg-885	40	2	effect	effect	NOUN
fueconorg-885	40	3	of	of	ADP
fueconorg-885	40	4	the	the	DET
fueconorg-885	40	5	internal	internal	ADJ
fueconorg-885	40	6	transfer	transfer	NOUN
fueconorg-885	40	7	of	of	ADP
fueconorg-885	40	8	products	product	NOUN
fueconorg-885	40	9	and	and	CCONJ
fueconorg-885	40	10	services	service	NOUN
fueconorg-885	40	11	on	on	ADP
fueconorg-885	40	12	the	the	DET
fueconorg-885	40	13	profit	profit	NOUN
fueconorg-885	40	14	of	of	ADP
fueconorg-885	40	15	the	the	DET
fueconorg-885	40	16	subsidiary	subsidiary	NOUN
fueconorg-885	40	17	of	of	ADP
fueconorg-885	40	18	the	the	DET
fueconorg-885	40	19	company	company	NOUN
fueconorg-885	40	20	can	can	AUX
fueconorg-885	40	21	be	be	AUX
fueconorg-885	40	22	both	both	ADV
fueconorg-885	40	23	positive	positive	ADJ
fueconorg-885	40	24	and	and	CCONJ
fueconorg-885	40	25	negative	negative	ADJ
fueconorg-885	40	26	.	.	PUNCT
fueconorg-885	41	1	high	high	ADJ
fueconorg-885	41	2	transfer	transfer	NOUN
fueconorg-885	41	3	pricing	pricing	NOUN
fueconorg-885	41	4	has	have	AUX
fueconorg-885	41	5	resulted	result	VERB
fueconorg-885	41	6	in	in	ADP
fueconorg-885	41	7	lower	low	ADJ
fueconorg-885	41	8	profit	profit	NOUN
fueconorg-885	41	9	for	for	ADP
fueconorg-885	41	10	the	the	DET
fueconorg-885	41	11	subsidiary	subsidiary	NOUN
fueconorg-885	41	12	office	office	NOUN
fueconorg-885	41	13	that	that	PRON
fueconorg-885	41	14	buys	buy	VERB
fueconorg-885	41	15	,	,	PUNCT
fueconorg-885	41	16	but	but	CCONJ
fueconorg-885	41	17	a	a	DET
fueconorg-885	41	18	higher	high	ADJ
fueconorg-885	41	19	profit	profit	NOUN
fueconorg-885	41	20	for	for	ADP
fueconorg-885	41	21	the	the	DET
fueconorg-885	41	22	subsidiary	subsidiary	NOUN
fueconorg-885	41	23	that	that	PRON
fueconorg-885	41	24	sells	sell	VERB
fueconorg-885	41	25	.	.	PUNCT
fueconorg-885	42	1	the	the	DET
fueconorg-885	42	2	low	low	ADJ
fueconorg-885	42	3	transfer	transfer	NOUN
fueconorg-885	42	4	pricing	pricing	NOUN
fueconorg-885	42	5	has	have	VERB
fueconorg-885	42	6	the	the	DET
fueconorg-885	42	7	opposite	opposite	ADJ
fueconorg-885	42	8	effect	effect	NOUN
fueconorg-885	42	9	.	.	PUNCT
fueconorg-885	43	1	given	give	VERB
fueconorg-885	43	2	the	the	DET
fueconorg-885	43	3	existence	existence	NOUN
fueconorg-885	43	4	of	of	ADP
fueconorg-885	43	5	the	the	DET
fueconorg-885	43	6	conflicting	conflict	VERB
fueconorg-885	43	7	interests	interest	NOUN
fueconorg-885	43	8	between	between	ADP
fueconorg-885	43	9	the	the	DET
fueconorg-885	43	10	two	two	NUM
fueconorg-885	43	11	subsidiaries	subsidiary	NOUN
fueconorg-885	43	12	,	,	PUNCT
fueconorg-885	43	13	where	where	SCONJ
fueconorg-885	43	14	the	the	DET
fueconorg-885	43	15	customer	customer	NOUN
fueconorg-885	43	16	subsidiary	subsidiary	NOUN
fueconorg-885	43	17	is	be	AUX
fueconorg-885	43	18	trying	try	VERB
fueconorg-885	43	19	to	to	PART
fueconorg-885	43	20	lower	lower	VERB
fueconorg-885	43	21	the	the	DET
fueconorg-885	43	22	transfer	transfer	NOUN
fueconorg-885	43	23	pricing	pricing	NOUN
fueconorg-885	43	24	,	,	PUNCT
fueconorg-885	43	25	whereas	whereas	SCONJ
fueconorg-885	43	26	the	the	DET
fueconorg-885	43	27	seller	seller	NOUN
fueconorg-885	43	28	subsidiary	subsidiary	NOUN
fueconorg-885	43	29	wants	want	VERB
fueconorg-885	43	30	to	to	PART
fueconorg-885	43	31	sell	sell	VERB
fueconorg-885	43	32	a	a	DET
fueconorg-885	43	33	product	product	NOUN
fueconorg-885	43	34	or	or	CCONJ
fueconorg-885	43	35	service	service	NOUN
fueconorg-885	43	36	for	for	ADP
fueconorg-885	43	37	higher	high	ADJ
fueconorg-885	43	38	pricing	pricing	NOUN
fueconorg-885	43	39	,	,	PUNCT
fueconorg-885	43	40	finding	find	VERB
fueconorg-885	43	41	the	the	DET
fueconorg-885	43	42	optimal	optimal	ADJ
fueconorg-885	43	43	level	level	NOUN
fueconorg-885	43	44	of	of	ADP
fueconorg-885	43	45	transfer	transfer	NOUN
fueconorg-885	43	46	pricing	pricing	NOUN
fueconorg-885	43	47	is	be	AUX
fueconorg-885	43	48	very	very	ADV
fueconorg-885	43	49	important	important	ADJ
fueconorg-885	43	50	.	.	PUNCT
fueconorg-885	44	1	the	the	DET
fueconorg-885	44	2	policy	policy	NOUN
fueconorg-885	44	3	of	of	ADP
fueconorg-885	44	4	transfer	transfer	NOUN
fueconorg-885	44	5	pricing	pricing	NOUN
fueconorg-885	44	6	may	may	AUX
fueconorg-885	44	7	affect	affect	VERB
fueconorg-885	44	8	the	the	DET
fueconorg-885	44	9	decision	decision	NOUN
fueconorg-885	44	10	of	of	ADP
fueconorg-885	44	11	the	the	DET
fueconorg-885	44	12	manager	manager	NOUN
fueconorg-885	44	13	of	of	ADP
fueconorg-885	44	14	the	the	DET
fueconorg-885	44	15	independent	independent	ADJ
fueconorg-885	44	16	subsidiary	subsidiary	NOUN
fueconorg-885	44	17	whether	whether	SCONJ
fueconorg-885	44	18	to	to	PART
fueconorg-885	44	19	transfer	transfer	VERB
fueconorg-885	44	20	or	or	CCONJ
fueconorg-885	44	21	not	not	PART
fueconorg-885	44	22	.	.	PUNCT
fueconorg-885	45	1	as	as	SCONJ
fueconorg-885	45	2	transfer	transfer	NOUN
fueconorg-885	45	3	pricing	pricing	NOUN
fueconorg-885	45	4	affects	affect	VERB
fueconorg-885	45	5	both	both	DET
fueconorg-885	45	6	revenues	revenue	NOUN
fueconorg-885	45	7	of	of	ADP
fueconorg-885	45	8	the	the	DET
fueconorg-885	45	9	subsidiary	subsidiary	NOUN
fueconorg-885	45	10	that	that	PRON
fueconorg-885	45	11	sells	sell	VERB
fueconorg-885	45	12	and	and	CCONJ
fueconorg-885	45	13	of	of	ADP
fueconorg-885	45	14	those	those	PRON
fueconorg-885	45	15	that	that	PRON
fueconorg-885	45	16	buy	buy	VERB
fueconorg-885	45	17	products	product	NOUN
fueconorg-885	45	18	and	and	CCONJ
fueconorg-885	45	19	services	service	NOUN
fueconorg-885	45	20	,	,	PUNCT
fueconorg-885	45	21	it	it	PRON
fueconorg-885	45	22	determines	determine	VERB
fueconorg-885	45	23	profit	profit	NOUN
fueconorg-885	45	24	,	,	PUNCT
fueconorg-885	45	25	return	return	VERB
fueconorg-885	45	26	on	on	ADP
fueconorg-885	45	27	investment	investment	NOUN
fueconorg-885	45	28	,	,	PUNCT
fueconorg-885	45	29	and	and	CCONJ
fueconorg-885	45	30	thus	thus	ADV
fueconorg-885	45	31	the	the	DET
fueconorg-885	45	32	success	success	NOUN
fueconorg-885	45	33	of	of	ADP
fueconorg-885	45	34	managerial	managerial	ADJ
fueconorg-885	45	35	performances	performance	NOUN
fueconorg-885	45	36	of	of	ADP
fueconorg-885	45	37	both	both	DET
fueconorg-885	45	38	subsidiaries	subsidiary	NOUN
fueconorg-885	45	39	.	.	PUNCT
fueconorg-885	46	1	table	table	NOUN
fueconorg-885	46	2	1	1	NUM
fueconorg-885	46	3	illustrates	illustrate	VERB
fueconorg-885	46	4	the	the	DET
fueconorg-885	46	5	impact	impact	NOUN
fueconorg-885	46	6	of	of	ADP
fueconorg-885	46	7	transfer	transfer	NOUN
fueconorg-885	46	8	pricing	pricing	NOUN
fueconorg-885	46	9	on	on	ADP
fueconorg-885	46	10	the	the	DET
fueconorg-885	46	11	subsidiaries	subsidiary	NOUN
fueconorg-885	46	12	that	that	PRON
fueconorg-885	46	13	perform	perform	VERB
fueconorg-885	46	14	internal	internal	ADJ
fueconorg-885	46	15	transfer	transfer	NOUN
fueconorg-885	46	16	as	as	ADV
fueconorg-885	46	17	well	well	ADV
fueconorg-885	46	18	as	as	ADP
fueconorg-885	46	19	on	on	ADP
fueconorg-885	46	20	the	the	DET
fueconorg-885	46	21	entire	entire	ADJ
fueconorg-885	46	22	company	company	NOUN
fueconorg-885	46	23	.	.	PUNCT
fueconorg-885	47	1	table	table	NOUN
fueconorg-885	47	2	1	1	NUM
fueconorg-885	47	3	impact	impact	NOUN
fueconorg-885	47	4	of	of	ADP
fueconorg-885	47	5	transfer	transfer	NOUN
fueconorg-885	47	6	price	price	NOUN
fueconorg-885	47	7	on	on	ADP
fueconorg-885	47	8	transfering	transfer	VERB
fueconorg-885	47	9	divisions	division	NOUN
fueconorg-885	47	10	and	and	CCONJ
fueconorg-885	47	11	the	the	DET
fueconorg-885	47	12	company	company	NOUN
fueconorg-885	47	13	as	as	ADP
fueconorg-885	47	14	a	a	DET
fueconorg-885	47	15	whole	whole	ADJ
fueconorg-885	47	16	abc	abc	PROPN
fueconorg-885	47	17	multinational	multinational	PROPN
fueconorg-885	47	18	company	company	PROPN
fueconorg-885	47	19	subsisiary	subsisiary	VERB
fueconorg-885	47	20	a	a	DET
fueconorg-885	47	21	subsidiary	subsidiary	NOUN
fueconorg-885	47	22	c	c	PROPN
fueconorg-885	47	23	produces	produce	VERB
fueconorg-885	47	24	component	component	VERB
fueconorg-885	47	25	a	a	PRON
fueconorg-885	47	26	and	and	CCONJ
fueconorg-885	47	27	transfers	transfer	VERB
fueconorg-885	47	28	it	it	PRON
fueconorg-885	47	29	to	to	ADP
fueconorg-885	47	30	c	c	NOUN
fueconorg-885	47	31	for	for	ADP
fueconorg-885	47	32	transfer	transfer	NOUN
fueconorg-885	47	33	price	price	NOUN
fueconorg-885	47	34	of	of	ADP
fueconorg-885	47	35	3000	3000	NUM
fueconorg-885	47	36	m.u	m.u	NOUN
fueconorg-885	47	37	.	.	PROPN
fueconorg-885	48	1	per	per	ADP
fueconorg-885	48	2	unit	unit	NOUN
fueconorg-885	48	3	transfer	transfer	NOUN
fueconorg-885	48	4	price	price	NOUN
fueconorg-885	48	5	=	=	NOUN
fueconorg-885	48	6	3000	3000	NUM
fueconorg-885	48	7	m.u	m.u	NOUN
fueconorg-885	48	8	.	.	PROPN
fueconorg-885	48	9	per	per	ADP
fueconorg-885	48	10	unit	unit	NOUN
fueconorg-885	48	11	revenue	revenue	NOUN
fueconorg-885	48	12	to	to	ADP
fueconorg-885	48	13	a	a	DET
fueconorg-885	48	14	increases	increase	NOUN
fueconorg-885	48	15	net	net	ADJ
fueconorg-885	48	16	income	income	NOUN
fueconorg-885	48	17	increses	increse	VERB
fueconorg-885	48	18	roi	roi	NOUN
fueconorg-885	48	19	purchases	purchase	NOUN
fueconorg-885	48	20	component	component	VERB
fueconorg-885	48	21	a	a	PRON
fueconorg-885	48	22	from	from	ADP
fueconorg-885	48	23	a	a	DET
fueconorg-885	48	24	at	at	ADP
fueconorg-885	48	25	transfer	transfer	NOUN
fueconorg-885	48	26	price	price	NOUN
fueconorg-885	48	27	of	of	ADP
fueconorg-885	48	28	3000	3000	NUM
fueconorg-885	48	29	m.u	m.u	NOUN
fueconorg-885	48	30	.	.	PROPN
fueconorg-885	48	31	per	per	ADP
fueconorg-885	48	32	unit	unit	NOUN
fueconorg-885	48	33	and	and	CCONJ
fueconorg-885	48	34	uses	use	VERB
fueconorg-885	48	35	it	it	PRON
fueconorg-885	48	36	in	in	ADP
fueconorg-885	48	37	production	production	NOUN
fueconorg-885	48	38	of	of	ADP
fueconorg-885	48	39	the	the	DET
fueconorg-885	48	40	final	final	ADJ
fueconorg-885	48	41	product	product	NOUN
fueconorg-885	48	42	transfer	transfer	NOUN
fueconorg-885	48	43	price	price	NOUN
fueconorg-885	48	44	=	=	NOUN
fueconorg-885	48	45	3000	3000	NUM
fueconorg-885	48	46	m.u	m.u	NOUN
fueconorg-885	48	47	.	.	PROPN
fueconorg-885	48	48	per	per	ADP
fueconorg-885	48	49	unit	unit	NOUN
fueconorg-885	48	50	costs	cost	VERB
fueconorg-885	48	51	to	to	ADP
fueconorg-885	48	52	c	c	NOUN
fueconorg-885	48	53	decreases	decrease	VERB
fueconorg-885	48	54	net	net	ADJ
fueconorg-885	48	55	income	income	NOUN
fueconorg-885	48	56	decreases	decrease	VERB
fueconorg-885	48	57	roi	roi	NOUN
fueconorg-885	48	58	transfer	transfer	NOUN
fueconorg-885	48	59	price	price	NOUN
fueconorg-885	48	60	revenue	revenue	NOUN
fueconorg-885	48	61	=	=	NOUN
fueconorg-885	48	62	transfer	transfer	NOUN
fueconorg-885	48	63	price	price	NOUN
fueconorg-885	48	64	cost	cost	NOUN
fueconorg-885	48	65	zero	zero	NUM
fueconorg-885	48	66	impact	impact	NOUN
fueconorg-885	48	67	on	on	ADP
fueconorg-885	48	68	abc	abc	PROPN
fueconorg-885	48	69	multinational	multinational	PROPN
fueconorg-885	48	70	company	company	PROPN
fueconorg-885	48	71	*	*	SYM
fueconorg-885	48	72	m.u	m.u	PROPN
fueconorg-885	48	73	.	.	PROPN
fueconorg-885	48	74	monetar	monetar	PROPN
fueconorg-885	48	75	unit	unit	PROPN
fueconorg-885	48	76	source	source	NOUN
fueconorg-885	48	77	:	:	PUNCT
fueconorg-885	48	78	[	[	X
fueconorg-885	48	79	2	2	NUM
fueconorg-885	48	80	,	,	PUNCT
fueconorg-885	48	81	492	492	NUM
fueconorg-885	48	82	]	]	PUNCT
fueconorg-885	48	83	subsidiary	subsidiary	NOUN
fueconorg-885	48	84	a	a	PRON
fueconorg-885	48	85	produces	produce	VERB
fueconorg-885	48	86	component	component	NOUN
fueconorg-885	48	87	a	a	PRON
fueconorg-885	48	88	and	and	CCONJ
fueconorg-885	48	89	sells	sell	VERB
fueconorg-885	48	90	it	it	PRON
fueconorg-885	48	91	to	to	ADP
fueconorg-885	48	92	a	a	DET
fueconorg-885	48	93	subsidiary	subsidiary	NOUN
fueconorg-885	48	94	belonging	belong	VERB
fueconorg-885	48	95	to	to	ADP
fueconorg-885	48	96	the	the	DET
fueconorg-885	48	97	same	same	ADJ
fueconorg-885	48	98	company	company	NOUN
fueconorg-885	48	99	,	,	PUNCT
fueconorg-885	48	100	subsidiary	subsidiary	NOUN
fueconorg-885	48	101	c.	c.	PROPN
fueconorg-885	48	102	the	the	DET
fueconorg-885	48	103	transfer	transfer	NOUN
fueconorg-885	48	104	pricing	pricing	NOUN
fueconorg-885	48	105	represents	represent	VERB
fueconorg-885	48	106	revenue	revenue	NOUN
fueconorg-885	48	107	for	for	ADP
fueconorg-885	48	108	the	the	DET
fueconorg-885	48	109	subsidiary	subsidiary	NOUN
fueconorg-885	48	110	a	a	DET
fueconorg-885	48	111	,	,	PUNCT
fueconorg-885	48	112	so	so	ADV
fueconorg-885	48	113	subsidiary	subsidiary	PROPN
fueconorg-885	48	114	a	a	DET
fueconorg-885	48	115	tries	try	VERB
fueconorg-885	48	116	to	to	PART
fueconorg-885	48	117	do	do	AUX
fueconorg-885	48	118	an	an	DET
fueconorg-885	48	119	internal	internal	ADJ
fueconorg-885	48	120	transfer	transfer	NOUN
fueconorg-885	48	121	at	at	ADP
fueconorg-885	48	122	the	the	DET
fueconorg-885	48	123	highest	high	ADJ
fueconorg-885	48	124	possible	possible	ADJ
fueconorg-885	48	125	transfer	transfer	NOUN
fueconorg-885	48	126	pricing	pricing	NOUN
fueconorg-885	48	127	.	.	PUNCT
fueconorg-885	49	1	on	on	ADP
fueconorg-885	49	2	the	the	DET
fueconorg-885	49	3	other	other	ADJ
fueconorg-885	49	4	hand	hand	NOUN
fueconorg-885	49	5	,	,	PUNCT
fueconorg-885	49	6	the	the	DET
fueconorg-885	49	7	transfer	transfer	NOUN
fueconorg-885	49	8	pricing	pricing	NOUN
fueconorg-885	49	9	is	be	AUX
fueconorg-885	49	10	the	the	DET
fueconorg-885	49	11	cost	cost	NOUN
fueconorg-885	49	12	for	for	ADP
fueconorg-885	49	13	subsidiary	subsidiary	NOUN
fueconorg-885	49	14	c	c	NOUN
fueconorg-885	49	15	,	,	PUNCT
fueconorg-885	49	16	so	so	ADV
fueconorg-885	49	17	subsidiary	subsidiary	NOUN
fueconorg-885	49	18	c	c	PROPN
fueconorg-885	49	19	tries	try	VERB
fueconorg-885	49	20	to	to	PART
fueconorg-885	49	21	do	do	VERB
fueconorg-885	49	22	an	an	DET
fueconorg-885	49	23	internal	internal	ADJ
fueconorg-885	49	24	transfer	transfer	NOUN
fueconorg-885	49	25	at	at	ADP
fueconorg-885	49	26	the	the	DET
fueconorg-885	49	27	lowest	low	ADJ
fueconorg-885	49	28	possible	possible	ADJ
fueconorg-885	49	29	pricing	pricing	NOUN
fueconorg-885	49	30	.	.	PUNCT
fueconorg-885	50	1	for	for	ADP
fueconorg-885	50	2	the	the	DET
fueconorg-885	50	3	company	company	NOUN
fueconorg-885	50	4	as	as	ADP
fueconorg-885	50	5	a	a	DET
fueconorg-885	50	6	whole	whole	NOUN
fueconorg-885	50	7	,	,	PUNCT
fueconorg-885	50	8	the	the	DET
fueconorg-885	50	9	revenue	revenue	NOUN
fueconorg-885	50	10	of	of	ADP
fueconorg-885	50	11	subsidiary	subsidiary	NOUN
fueconorg-885	50	12	a	a	DET
fueconorg-885	50	13	faces	face	NOUN
fueconorg-885	50	14	with	with	ADP
fueconorg-885	50	15	the	the	DET
fueconorg-885	50	16	cost	cost	NOUN
fueconorg-885	50	17	of	of	ADP
fueconorg-885	50	18	subsidiary	subsidiary	NOUN
fueconorg-885	50	19	c	c	PROPN
fueconorg-885	50	20	so	so	SCONJ
fueconorg-885	50	21	that	that	SCONJ
fueconorg-885	50	22	the	the	DET
fueconorg-885	50	23	transfer	transfer	NOUN
fueconorg-885	50	24	pricing	pricing	NOUN
fueconorg-885	50	25	has	have	VERB
fueconorg-885	50	26	no	no	DET
fueconorg-885	50	27	impact	impact	NOUN
fueconorg-885	50	28	on	on	ADP
fueconorg-885	50	29	its	its	PRON
fueconorg-885	50	30	profit	profit	NOUN
fueconorg-885	50	31	.	.	PUNCT
fueconorg-885	51	1	although	although	SCONJ
fueconorg-885	51	2	this	this	DET
fueconorg-885	51	3	internal	internal	ADJ
fueconorg-885	51	4	transaction	transaction	NOUN
fueconorg-885	51	5	has	have	VERB
fueconorg-885	51	6	no	no	DET
fueconorg-885	51	7	effect	effect	NOUN
fueconorg-885	51	8	on	on	ADP
fueconorg-885	51	9	the	the	DET
fueconorg-885	51	10	profit	profit	NOUN
fueconorg-885	51	11	of	of	ADP
fueconorg-885	51	12	the	the	DET
fueconorg-885	51	13	company	company	NOUN
fueconorg-885	51	14	as	as	ADP
fueconorg-885	51	15	a	a	DET
fueconorg-885	51	16	whole	whole	NOUN
fueconorg-885	51	17	,	,	PUNCT
fueconorg-885	51	18	if	if	SCONJ
fueconorg-885	51	19	the	the	DET
fueconorg-885	51	20	subsidiaries	subsidiary	NOUN
fueconorg-885	51	21	behaved	behave	VERB
fueconorg-885	51	22	in	in	ADP
fueconorg-885	51	23	accordance	accordance	NOUN
fueconorg-885	51	24	with	with	ADP
fueconorg-885	51	25	their	their	PRON
fueconorg-885	51	26	own	own	ADJ
fueconorg-885	51	27	interests	interest	NOUN
fueconorg-885	51	28	,	,	PUNCT
fueconorg-885	51	29	ignoring	ignore	VERB
fueconorg-885	51	30	the	the	DET
fueconorg-885	51	31	interest	interest	NOUN
fueconorg-885	51	32	of	of	ADP
fueconorg-885	51	33	the	the	DET
fueconorg-885	51	34	company	company	NOUN
fueconorg-885	51	35	as	as	ADP
fueconorg-885	51	36	a	a	DET
fueconorg-885	51	37	whole	whole	NOUN
fueconorg-885	51	38	,	,	PUNCT
fueconorg-885	51	39	the	the	DET
fueconorg-885	51	40	effects	effect	NOUN
fueconorg-885	51	41	would	would	AUX
fueconorg-885	51	42	be	be	AUX
fueconorg-885	51	43	different	different	ADJ
fueconorg-885	51	44	.	.	PUNCT
fueconorg-885	52	1	in	in	ADP
fueconorg-885	52	2	this	this	DET
fueconorg-885	52	3	case	case	NOUN
fueconorg-885	52	4	,	,	PUNCT
fueconorg-885	52	5	the	the	DET
fueconorg-885	52	6	system	system	NOUN
fueconorg-885	52	7	of	of	ADP
fueconorg-885	52	8	transfer	transfer	NOUN
fueconorg-885	52	9	pricing	pricing	NOUN
fueconorg-885	52	10	that	that	PRON
fueconorg-885	52	11	is	be	AUX
fueconorg-885	52	12	being	be	AUX
fueconorg-885	52	13	applied	apply	VERB
fueconorg-885	52	14	,	,	PUNCT
fueconorg-885	52	15	would	would	AUX
fueconorg-885	52	16	also	also	ADV
fueconorg-885	52	17	affect	affect	VERB
fueconorg-885	52	18	the	the	DET
fueconorg-885	52	19	profit	profit	NOUN
fueconorg-885	52	20	of	of	ADP
fueconorg-885	52	21	the	the	DET
fueconorg-885	52	22	entire	entire	ADJ
fueconorg-885	52	23	30	30	NUM
fueconorg-885	52	24	lj	lj	PROPN
fueconorg-885	52	25	.	.	PUNCT
fueconorg-885	53	1	antić	antić	PROPN
fueconorg-885	53	2	,	,	PUNCT
fueconorg-885	53	3	t.	t.	PROPN
fueconorg-885	53	4	stevanović	stevanović	PROPN
fueconorg-885	53	5	,	,	PUNCT
fueconorg-885	53	6	j.	j.	PROPN
fueconorg-885	53	7	gudurić	gudurić	PROPN
fueconorg-885	53	8	company	company	NOUN
fueconorg-885	53	9	.	.	PUNCT
fueconorg-885	54	1	namely	namely	ADV
fueconorg-885	54	2	,	,	PUNCT
fueconorg-885	54	3	if	if	SCONJ
fueconorg-885	54	4	subsidiary	subsidiary	NOUN
fueconorg-885	54	5	a	a	DET
fueconorg-885	54	6	determined	determined	ADJ
fueconorg-885	54	7	transfer	transfer	NOUN
fueconorg-885	54	8	pricing	pricing	NOUN
fueconorg-885	54	9	of	of	ADP
fueconorg-885	54	10	3000	3000	NUM
fueconorg-885	54	11	m.u	m.u	NOUN
fueconorg-885	54	12	.	.	PROPN
fueconorg-885	54	13	for	for	ADP
fueconorg-885	54	14	the	the	DET
fueconorg-885	54	15	component	component	NOUN
fueconorg-885	54	16	whose	whose	DET
fueconorg-885	54	17	production	production	NOUN
fueconorg-885	54	18	costs	cost	NOUN
fueconorg-885	54	19	is	be	AUX
fueconorg-885	54	20	2400	2400	NUM
fueconorg-885	54	21	m.u	m.u	NOUN
fueconorg-885	54	22	.	.	PROPN
fueconorg-885	54	23	,	,	PUNCT
fueconorg-885	54	24	and	and	CCONJ
fueconorg-885	54	25	if	if	SCONJ
fueconorg-885	54	26	subsidiary	subsidiary	NOUN
fueconorg-885	54	27	c	c	PROPN
fueconorg-885	54	28	realized	realize	VERB
fueconorg-885	54	29	that	that	SCONJ
fueconorg-885	54	30	the	the	DET
fueconorg-885	54	31	same	same	ADJ
fueconorg-885	54	32	component	component	NOUN
fueconorg-885	54	33	could	could	AUX
fueconorg-885	54	34	be	be	AUX
fueconorg-885	54	35	obtained	obtain	VERB
fueconorg-885	54	36	externally	externally	ADV
fueconorg-885	54	37	at	at	ADP
fueconorg-885	54	38	a	a	DET
fueconorg-885	54	39	pricing	pricing	NOUN
fueconorg-885	54	40	of	of	ADP
fueconorg-885	54	41	2800	2800	NUM
fueconorg-885	54	42	m.u	m.u	PROPN
fueconorg-885	54	43	.	.	PROPN
fueconorg-885	54	44	,	,	PUNCT
fueconorg-885	54	45	the	the	DET
fueconorg-885	54	46	internal	internal	ADJ
fueconorg-885	54	47	transfer	transfer	NOUN
fueconorg-885	54	48	would	would	AUX
fueconorg-885	54	49	not	not	PART
fueconorg-885	54	50	occur	occur	VERB
fueconorg-885	54	51	.	.	PUNCT
fueconorg-885	55	1	the	the	DET
fueconorg-885	55	2	supply	supply	NOUN
fueconorg-885	55	3	from	from	ADP
fueconorg-885	55	4	the	the	DET
fueconorg-885	55	5	external	external	ADJ
fueconorg-885	55	6	supplier	supplier	NOUN
fueconorg-885	55	7	represents	represent	VERB
fueconorg-885	55	8	a	a	DET
fueconorg-885	55	9	cost	cost	NOUN
fueconorg-885	55	10	saving	saving	NOUN
fueconorg-885	55	11	for	for	ADP
fueconorg-885	55	12	subsidiary	subsidiary	NOUN
fueconorg-885	55	13	c	c	PROPN
fueconorg-885	55	14	of	of	ADP
fueconorg-885	55	15	200	200	NUM
fueconorg-885	55	16	m.u	m.u	NOUN
fueconorg-885	55	17	.	.	PUNCT
fueconorg-885	56	1	(	(	PUNCT
fueconorg-885	56	2	3000	3000	NUM
fueconorg-885	56	3	m.u	m.u	NOUN
fueconorg-885	56	4	.	.	PROPN
fueconorg-885	56	5	,	,	PUNCT
fueconorg-885	56	6	which	which	PRON
fueconorg-885	56	7	is	be	AUX
fueconorg-885	56	8	the	the	DET
fueconorg-885	56	9	transfer	transfer	NOUN
fueconorg-885	56	10	pricing	price	VERB
fueconorg-885	56	11	2800	2800	NUM
fueconorg-885	56	12	m.u	m.u	PROPN
fueconorg-885	56	13	.	.	PROPN
fueconorg-885	56	14	which	which	PRON
fueconorg-885	56	15	is	be	AUX
fueconorg-885	56	16	the	the	DET
fueconorg-885	56	17	market	market	NOUN
fueconorg-885	56	18	pricing	pricing	NOUN
fueconorg-885	56	19	)	)	PUNCT
fueconorg-885	56	20	.	.	PUNCT
fueconorg-885	57	1	in	in	ADP
fueconorg-885	57	2	this	this	DET
fueconorg-885	57	3	case	case	NOUN
fueconorg-885	57	4	,	,	PUNCT
fueconorg-885	57	5	the	the	DET
fueconorg-885	57	6	company	company	NOUN
fueconorg-885	57	7	as	as	ADP
fueconorg-885	57	8	a	a	DET
fueconorg-885	57	9	whole	whole	NOUN
fueconorg-885	57	10	suffers	suffer	VERB
fueconorg-885	57	11	a	a	DET
fueconorg-885	57	12	loss	loss	NOUN
fueconorg-885	57	13	in	in	ADP
fueconorg-885	57	14	the	the	DET
fueconorg-885	57	15	amount	amount	NOUN
fueconorg-885	57	16	of	of	ADP
fueconorg-885	57	17	400	400	NUM
fueconorg-885	57	18	m.u	m.u	NOUN
fueconorg-885	57	19	.	.	PUNCT
fueconorg-885	58	1	(	(	PUNCT
fueconorg-885	58	2	2800	2800	NUM
fueconorg-885	58	3	m.u	m.u	NOUN
fueconorg-885	58	4	.	.	PROPN
fueconorg-885	58	5	which	which	PRON
fueconorg-885	58	6	is	be	AUX
fueconorg-885	58	7	the	the	DET
fueconorg-885	58	8	market	market	NOUN
fueconorg-885	58	9	pricing	pricing	NOUN
fueconorg-885	58	10	2400	2400	NUM
fueconorg-885	58	11	m.u	m.u	PROPN
fueconorg-885	58	12	.	.	PROPN
fueconorg-885	58	13	,	,	PUNCT
fueconorg-885	58	14	that	that	PRON
fueconorg-885	58	15	are	be	AUX
fueconorg-885	58	16	the	the	DET
fueconorg-885	58	17	costs	cost	NOUN
fueconorg-885	58	18	of	of	ADP
fueconorg-885	58	19	the	the	DET
fueconorg-885	58	20	production	production	NOUN
fueconorg-885	58	21	of	of	ADP
fueconorg-885	58	22	components	component	NOUN
fueconorg-885	58	23	that	that	PRON
fueconorg-885	58	24	are	be	AUX
fueconorg-885	58	25	exchanged	exchange	VERB
fueconorg-885	58	26	)	)	PUNCT
fueconorg-885	58	27	.	.	PUNCT
fueconorg-885	59	1	thus	thus	ADV
fueconorg-885	59	2	,	,	PUNCT
fueconorg-885	59	3	the	the	DET
fueconorg-885	59	4	transfer	transfer	NOUN
fueconorg-885	59	5	pricing	pricing	NOUN
fueconorg-885	59	6	must	must	AUX
fueconorg-885	59	7	be	be	AUX
fueconorg-885	59	8	aligned	align	VERB
fueconorg-885	59	9	to	to	ADP
fueconorg-885	59	10	the	the	DET
fueconorg-885	59	11	interests	interest	NOUN
fueconorg-885	59	12	of	of	ADP
fueconorg-885	59	13	individual	individual	ADJ
fueconorg-885	59	14	subsidiaries	subsidiary	NOUN
fueconorg-885	59	15	and	and	CCONJ
fueconorg-885	59	16	the	the	DET
fueconorg-885	59	17	interests	interest	NOUN
fueconorg-885	59	18	of	of	ADP
fueconorg-885	59	19	the	the	DET
fueconorg-885	59	20	company	company	NOUN
fueconorg-885	59	21	as	as	ADP
fueconorg-885	59	22	a	a	DET
fueconorg-885	59	23	whole	whole	NOUN
fueconorg-885	59	24	.	.	PUNCT
fueconorg-885	60	1	the	the	DET
fueconorg-885	60	2	task	task	NOUN
fueconorg-885	60	3	of	of	ADP
fueconorg-885	60	4	the	the	DET
fueconorg-885	60	5	management	management	NOUN
fueconorg-885	60	6	in	in	ADP
fueconorg-885	60	7	determining	determine	VERB
fueconorg-885	60	8	the	the	DET
fueconorg-885	60	9	level	level	NOUN
fueconorg-885	60	10	of	of	ADP
fueconorg-885	60	11	transfer	transfer	NOUN
fueconorg-885	60	12	pricing	pricing	NOUN
fueconorg-885	60	13	is	be	AUX
fueconorg-885	60	14	to	to	PART
fueconorg-885	60	15	provide	provide	VERB
fueconorg-885	60	16	a	a	DET
fueconorg-885	60	17	harmonized	harmonized	ADJ
fueconorg-885	60	18	behavior	behavior	NOUN
fueconorg-885	60	19	of	of	ADP
fueconorg-885	60	20	subsidiaries	subsidiary	NOUN
fueconorg-885	60	21	involved	involve	VERB
fueconorg-885	60	22	in	in	ADP
fueconorg-885	60	23	the	the	DET
fueconorg-885	60	24	internal	internal	ADJ
fueconorg-885	60	25	transfer	transfer	NOUN
fueconorg-885	60	26	.	.	PUNCT
fueconorg-885	61	1	the	the	DET
fueconorg-885	61	2	general	general	ADJ
fueconorg-885	61	3	rule	rule	NOUN
fueconorg-885	61	4	for	for	ADP
fueconorg-885	61	5	determining	determine	VERB
fueconorg-885	61	6	transfer	transfer	NOUN
fueconorg-885	61	7	pricing	pricing	NOUN
fueconorg-885	61	8	implies	imply	VERB
fueconorg-885	61	9	that	that	SCONJ
fueconorg-885	61	10	it	it	PRON
fueconorg-885	61	11	should	should	AUX
fueconorg-885	61	12	be	be	AUX
fueconorg-885	61	13	the	the	DET
fueconorg-885	61	14	sum	sum	NOUN
fueconorg-885	61	15	of	of	ADP
fueconorg-885	61	16	the	the	DET
fueconorg-885	61	17	additional	additional	ADJ
fueconorg-885	61	18	costs	cost	NOUN
fueconorg-885	61	19	per	per	ADP
fueconorg-885	61	20	unit	unit	NOUN
fueconorg-885	61	21	caused	cause	VERB
fueconorg-885	61	22	by	by	ADP
fueconorg-885	61	23	the	the	DET
fueconorg-885	61	24	transfer	transfer	NOUN
fueconorg-885	61	25	of	of	ADP
fueconorg-885	61	26	products	product	NOUN
fueconorg-885	61	27	and	and	CCONJ
fueconorg-885	61	28	services	service	NOUN
fueconorg-885	61	29	and	and	CCONJ
fueconorg-885	61	30	the	the	DET
fueconorg-885	61	31	opportunity	opportunity	NOUN
fueconorg-885	61	32	costs	cost	NOUN
fueconorg-885	61	33	per	per	ADP
fueconorg-885	61	34	unit	unit	NOUN
fueconorg-885	61	35	caused	cause	VERB
fueconorg-885	61	36	by	by	ADP
fueconorg-885	61	37	the	the	DET
fueconorg-885	61	38	realization	realization	NOUN
fueconorg-885	61	39	of	of	ADP
fueconorg-885	61	40	transfer	transfer	NOUN
fueconorg-885	61	41	[	[	X
fueconorg-885	61	42	3	3	NUM
fueconorg-885	61	43	,	,	PUNCT
fueconorg-885	61	44	803	803	NUM
fueconorg-885	61	45	]	]	PUNCT
fueconorg-885	61	46	.	.	PUNCT
fueconorg-885	62	1	additional	additional	ADJ
fueconorg-885	62	2	costs	cost	NOUN
fueconorg-885	62	3	,	,	PUNCT
fueconorg-885	62	4	incurred	incur	VERB
fueconorg-885	62	5	in	in	ADP
fueconorg-885	62	6	the	the	DET
fueconorg-885	62	7	subsidiary	subsidiary	NOUN
fueconorg-885	62	8	that	that	PRON
fueconorg-885	62	9	produces	produce	VERB
fueconorg-885	62	10	products	product	NOUN
fueconorg-885	62	11	in	in	ADP
fueconorg-885	62	12	order	order	NOUN
fueconorg-885	62	13	to	to	PART
fueconorg-885	62	14	transfer	transfer	VERB
fueconorg-885	62	15	them	they	PRON
fueconorg-885	62	16	,	,	PUNCT
fueconorg-885	62	17	cover	cover	VERB
fueconorg-885	62	18	all	all	DET
fueconorg-885	62	19	expenses	expense	NOUN
fueconorg-885	62	20	related	relate	VERB
fueconorg-885	62	21	to	to	ADP
fueconorg-885	62	22	the	the	DET
fueconorg-885	62	23	production	production	NOUN
fueconorg-885	62	24	of	of	ADP
fueconorg-885	62	25	goods	good	NOUN
fueconorg-885	62	26	and	and	CCONJ
fueconorg-885	62	27	services	service	NOUN
fueconorg-885	62	28	,	,	PUNCT
fueconorg-885	62	29	as	as	ADV
fueconorg-885	62	30	well	well	ADV
fueconorg-885	62	31	as	as	ADP
fueconorg-885	62	32	expenses	expense	NOUN
fueconorg-885	62	33	incurred	incur	VERB
fueconorg-885	62	34	due	due	ADP
fueconorg-885	62	35	to	to	ADP
fueconorg-885	62	36	their	their	PRON
fueconorg-885	62	37	transfer	transfer	NOUN
fueconorg-885	62	38	.	.	PUNCT
fueconorg-885	63	1	opportunity	opportunity	NOUN
fueconorg-885	63	2	costs	cost	NOUN
fueconorg-885	63	3	are	be	AUX
fueconorg-885	63	4	those	those	PRON
fueconorg-885	63	5	that	that	PRON
fueconorg-885	63	6	the	the	DET
fueconorg-885	63	7	company	company	NOUN
fueconorg-885	63	8	has	have	VERB
fueconorg-885	63	9	because	because	SCONJ
fueconorg-885	63	10	of	of	ADP
fueconorg-885	63	11	the	the	DET
fueconorg-885	63	12	realization	realization	NOUN
fueconorg-885	63	13	of	of	ADP
fueconorg-885	63	14	the	the	DET
fueconorg-885	63	15	internal	internal	ADJ
fueconorg-885	63	16	transfer	transfer	NOUN
fueconorg-885	63	17	.	.	PUNCT
fueconorg-885	64	1	in	in	ADP
fueconorg-885	64	2	some	some	DET
fueconorg-885	64	3	situations	situation	NOUN
fueconorg-885	64	4	,	,	PUNCT
fueconorg-885	64	5	there	there	PRON
fueconorg-885	64	6	are	be	VERB
fueconorg-885	64	7	some	some	DET
fueconorg-885	64	8	difficulties	difficulty	NOUN
fueconorg-885	64	9	in	in	ADP
fueconorg-885	64	10	implementing	implement	VERB
fueconorg-885	64	11	the	the	DET
fueconorg-885	64	12	rules	rule	NOUN
fueconorg-885	64	13	for	for	ADP
fueconorg-885	64	14	determining	determine	VERB
fueconorg-885	64	15	transfer	transfer	NOUN
fueconorg-885	64	16	pricing	pricing	NOUN
fueconorg-885	64	17	,	,	PUNCT
fueconorg-885	64	18	due	due	ADP
fueconorg-885	64	19	to	to	ADP
fueconorg-885	64	20	the	the	DET
fueconorg-885	64	21	fact	fact	NOUN
fueconorg-885	64	22	that	that	SCONJ
fueconorg-885	64	23	the	the	DET
fueconorg-885	64	24	exact	exact	ADJ
fueconorg-885	64	25	amount	amount	NOUN
fueconorg-885	64	26	of	of	ADP
fueconorg-885	64	27	opportunity	opportunity	NOUN
fueconorg-885	64	28	costs	cost	NOUN
fueconorg-885	64	29	can	can	AUX
fueconorg-885	64	30	not	not	PART
fueconorg-885	64	31	always	always	ADV
fueconorg-885	64	32	be	be	AUX
fueconorg-885	64	33	determined	determine	VERB
fueconorg-885	64	34	.	.	PUNCT
fueconorg-885	65	1	one	one	NUM
fueconorg-885	65	2	of	of	ADP
fueconorg-885	65	3	the	the	DET
fueconorg-885	65	4	reasons	reason	NOUN
fueconorg-885	65	5	is	be	AUX
fueconorg-885	65	6	the	the	DET
fueconorg-885	65	7	lack	lack	NOUN
fueconorg-885	65	8	of	of	ADP
fueconorg-885	65	9	a	a	DET
fueconorg-885	65	10	perfectly	perfectly	ADV
fueconorg-885	65	11	competitive	competitive	ADJ
fueconorg-885	65	12	market	market	NOUN
fueconorg-885	65	13	for	for	ADP
fueconorg-885	65	14	a	a	DET
fueconorg-885	65	15	particular	particular	ADJ
fueconorg-885	65	16	product	product	NOUN
fueconorg-885	65	17	or	or	CCONJ
fueconorg-885	65	18	service	service	NOUN
fueconorg-885	65	19	,	,	PUNCT
fueconorg-885	65	20	or	or	CCONJ
fueconorg-885	65	21	non	non	ADJ
fueconorg-885	65	22	-	-	NOUN
fueconorg-885	65	23	existence	existence	NOUN
fueconorg-885	65	24	of	of	ADP
fueconorg-885	65	25	markets	market	NOUN
fueconorg-885	65	26	in	in	ADP
fueconorg-885	65	27	general	general	ADJ
fueconorg-885	65	28	.	.	PUNCT
fueconorg-885	66	1	also	also	ADV
fueconorg-885	66	2	,	,	PUNCT
fueconorg-885	66	3	other	other	ADJ
fueconorg-885	66	4	reasons	reason	NOUN
fueconorg-885	66	5	that	that	PRON
fueconorg-885	66	6	make	make	VERB
fueconorg-885	66	7	it	it	PRON
fueconorg-885	66	8	difficult	difficult	ADJ
fueconorg-885	66	9	to	to	PART
fueconorg-885	66	10	determine	determine	VERB
fueconorg-885	66	11	the	the	DET
fueconorg-885	66	12	opportunity	opportunity	NOUN
fueconorg-885	66	13	costs	cost	NOUN
fueconorg-885	66	14	are	be	AUX
fueconorg-885	66	15	the	the	DET
fueconorg-885	66	16	specificity	specificity	NOUN
fueconorg-885	66	17	of	of	ADP
fueconorg-885	66	18	certain	certain	ADJ
fueconorg-885	66	19	products	product	NOUN
fueconorg-885	66	20	or	or	CCONJ
fueconorg-885	66	21	services	service	NOUN
fueconorg-885	66	22	,	,	PUNCT
fueconorg-885	66	23	the	the	DET
fueconorg-885	66	24	interdependence	interdependence	NOUN
fueconorg-885	66	25	of	of	ADP
fueconorg-885	66	26	different	different	ADJ
fueconorg-885	66	27	products	product	NOUN
fueconorg-885	66	28	and	and	CCONJ
fueconorg-885	66	29	services	service	NOUN
fueconorg-885	66	30	,	,	PUNCT
fueconorg-885	66	31	etc	etc	X
fueconorg-885	66	32	.	.	X
fueconorg-885	67	1	in	in	ADP
fueconorg-885	67	2	most	most	ADJ
fueconorg-885	67	3	cases	case	NOUN
fueconorg-885	67	4	,	,	PUNCT
fueconorg-885	67	5	the	the	DET
fueconorg-885	67	6	general	general	ADJ
fueconorg-885	67	7	rule	rule	NOUN
fueconorg-885	67	8	for	for	ADP
fueconorg-885	67	9	determining	determine	VERB
fueconorg-885	67	10	transfer	transfer	NOUN
fueconorg-885	67	11	pricing	pricing	NOUN
fueconorg-885	67	12	is	be	AUX
fueconorg-885	67	13	applicable	applicable	ADJ
fueconorg-885	67	14	.	.	PUNCT
fueconorg-885	68	1	otherwise	otherwise	ADV
fueconorg-885	68	2	,	,	PUNCT
fueconorg-885	68	3	companies	company	NOUN
fueconorg-885	68	4	can	can	AUX
fueconorg-885	68	5	use	use	VERB
fueconorg-885	68	6	some	some	DET
fueconorg-885	68	7	other	other	ADJ
fueconorg-885	68	8	methods	method	NOUN
fueconorg-885	68	9	for	for	ADP
fueconorg-885	68	10	transfer	transfer	NOUN
fueconorg-885	68	11	pricing	pricing	NOUN
fueconorg-885	68	12	.	.	PUNCT
fueconorg-885	69	1	during	during	ADP
fueconorg-885	69	2	the	the	DET
fueconorg-885	69	3	formation	formation	NOUN
fueconorg-885	69	4	of	of	ADP
fueconorg-885	69	5	transfer	transfer	NOUN
fueconorg-885	69	6	pricing	pricing	NOUN
fueconorg-885	69	7	,	,	PUNCT
fueconorg-885	69	8	multinational	multinational	ADJ
fueconorg-885	69	9	companies	company	NOUN
fueconorg-885	69	10	are	be	AUX
fueconorg-885	69	11	focused	focus	VERB
fueconorg-885	69	12	on	on	ADP
fueconorg-885	69	13	numerous	numerous	ADJ
fueconorg-885	69	14	goals	goal	NOUN
fueconorg-885	69	15	.	.	PUNCT
fueconorg-885	70	1	the	the	DET
fueconorg-885	70	2	following	follow	VERB
fueconorg-885	70	3	figure	figure	NOUN
fueconorg-885	70	4	illustrates	illustrate	VERB
fueconorg-885	70	5	the	the	DET
fueconorg-885	70	6	basic	basic	ADJ
fueconorg-885	70	7	objectives	objective	NOUN
fueconorg-885	70	8	of	of	ADP
fueconorg-885	70	9	transfer	transfer	NOUN
fueconorg-885	70	10	pricing	pricing	NOUN
fueconorg-885	70	11	in	in	ADP
fueconorg-885	70	12	the	the	DET
fueconorg-885	70	13	domestic	domestic	ADJ
fueconorg-885	70	14	and	and	CCONJ
fueconorg-885	70	15	international	international	ADJ
fueconorg-885	70	16	markets	market	NOUN
fueconorg-885	70	17	.	.	PUNCT
fueconorg-885	71	1	fig	fig	NOUN
fueconorg-885	71	2	.	.	PUNCT
fueconorg-885	72	1	1	1	NUM
fueconorg-885	72	2	objectives	objective	NOUN
fueconorg-885	72	3	of	of	ADP
fueconorg-885	72	4	transfer	transfer	NOUN
fueconorg-885	72	5	pricing	pricing	NOUN
fueconorg-885	72	6	in	in	ADP
fueconorg-885	72	7	the	the	DET
fueconorg-885	72	8	domestic	domestic	ADJ
fueconorg-885	72	9	and	and	CCONJ
fueconorg-885	72	10	international	international	ADJ
fueconorg-885	72	11	market	market	NOUN
fueconorg-885	72	12	source	source	NOUN
fueconorg-885	72	13	:	:	PUNCT
fueconorg-885	73	1	[	[	X
fueconorg-885	73	2	7	7	NUM
fueconorg-885	73	3	,	,	PUNCT
fueconorg-885	73	4	61	61	NUM
fueconorg-885	73	5	]	]	PUNCT
fueconorg-885	73	6	determination	determination	NOUN
fueconorg-885	73	7	of	of	ADP
fueconorg-885	73	8	transfer	transfer	NOUN
fueconorg-885	73	9	pricing	pricing	NOUN
fueconorg-885	73	10	in	in	ADP
fueconorg-885	73	11	multinational	multinational	ADJ
fueconorg-885	73	12	companies	company	NOUN
fueconorg-885	73	13	31	31	NUM
fueconorg-885	73	14	as	as	SCONJ
fueconorg-885	73	15	it	it	PRON
fueconorg-885	73	16	can	can	AUX
fueconorg-885	73	17	be	be	AUX
fueconorg-885	73	18	seen	see	VERB
fueconorg-885	73	19	from	from	ADP
fueconorg-885	73	20	the	the	DET
fueconorg-885	73	21	picture	picture	NOUN
fueconorg-885	73	22	,	,	PUNCT
fueconorg-885	73	23	multinational	multinational	ADJ
fueconorg-885	73	24	companies	company	NOUN
fueconorg-885	73	25	use	use	VERB
fueconorg-885	73	26	international	international	ADJ
fueconorg-885	73	27	transfers	transfer	NOUN
fueconorg-885	73	28	to	to	PART
fueconorg-885	73	29	minimize	minimize	VERB
fueconorg-885	73	30	the	the	DET
fueconorg-885	73	31	taxes	taxis	NOUN
fueconorg-885	73	32	,	,	PUNCT
fueconorg-885	73	33	custom	custom	NOUN
fueconorg-885	73	34	duties	duty	NOUN
fueconorg-885	73	35	and	and	CCONJ
fueconorg-885	73	36	the	the	DET
fueconorg-885	73	37	risk	risk	NOUN
fueconorg-885	73	38	of	of	ADP
fueconorg-885	73	39	changes	change	NOUN
fueconorg-885	73	40	in	in	ADP
fueconorg-885	73	41	foreign	foreign	ADJ
fueconorg-885	73	42	currency	currency	NOUN
fueconorg-885	73	43	exchange	exchange	NOUN
fueconorg-885	73	44	rate	rate	NOUN
fueconorg-885	73	45	,	,	PUNCT
fueconorg-885	73	46	while	while	SCONJ
fueconorg-885	73	47	improving	improve	VERB
fueconorg-885	73	48	competitive	competitive	ADJ
fueconorg-885	73	49	position	position	NOUN
fueconorg-885	73	50	and	and	CCONJ
fueconorg-885	73	51	relations	relation	NOUN
fueconorg-885	73	52	with	with	ADP
fueconorg-885	73	53	foreign	foreign	ADJ
fueconorg-885	73	54	countries	country	NOUN
fueconorg-885	73	55	.	.	PUNCT
fueconorg-885	74	1	the	the	DET
fueconorg-885	74	2	goals	goal	NOUN
fueconorg-885	74	3	that	that	PRON
fueconorg-885	74	4	the	the	DET
fueconorg-885	74	5	companies	company	NOUN
fueconorg-885	74	6	are	be	AUX
fueconorg-885	74	7	focused	focus	VERB
fueconorg-885	74	8	on	on	ADP
fueconorg-885	74	9	during	during	ADP
fueconorg-885	74	10	the	the	DET
fueconorg-885	74	11	formation	formation	NOUN
fueconorg-885	74	12	of	of	ADP
fueconorg-885	74	13	transfer	transfer	NOUN
fueconorg-885	74	14	pricing	pricing	NOUN
fueconorg-885	74	15	in	in	ADP
fueconorg-885	74	16	the	the	DET
fueconorg-885	74	17	domestic	domestic	ADJ
fueconorg-885	74	18	market	market	NOUN
fueconorg-885	74	19	,	,	PUNCT
fueconorg-885	74	20	although	although	SCONJ
fueconorg-885	74	21	very	very	ADV
fueconorg-885	74	22	important	important	ADJ
fueconorg-885	74	23	,	,	PUNCT
fueconorg-885	74	24	become	become	VERB
fueconorg-885	74	25	secondary	secondary	ADJ
fueconorg-885	74	26	when	when	SCONJ
fueconorg-885	74	27	it	it	PRON
fueconorg-885	74	28	comes	come	VERB
fueconorg-885	74	29	to	to	ADP
fueconorg-885	74	30	international	international	ADJ
fueconorg-885	74	31	transfers	transfer	NOUN
fueconorg-885	74	32	.	.	PUNCT
fueconorg-885	75	1	business	business	NOUN
fueconorg-885	75	2	management	management	NOUN
fueconorg-885	75	3	within	within	ADP
fueconorg-885	75	4	the	the	DET
fueconorg-885	75	5	borders	border	NOUN
fueconorg-885	75	6	of	of	ADP
fueconorg-885	75	7	one	one	NUM
fueconorg-885	75	8	country	country	NOUN
fueconorg-885	75	9	because	because	SCONJ
fueconorg-885	75	10	of	of	ADP
fueconorg-885	75	11	the	the	DET
fueconorg-885	75	12	necessity	necessity	NOUN
fueconorg-885	75	13	to	to	PART
fueconorg-885	75	14	adapt	adapt	VERB
fueconorg-885	75	15	,	,	PUNCT
fueconorg-885	75	16	because	because	SCONJ
fueconorg-885	75	17	of	of	ADP
fueconorg-885	75	18	the	the	DET
fueconorg-885	75	19	national	national	ADJ
fueconorg-885	75	20	environment	environment	NOUN
fueconorg-885	75	21	and	and	CCONJ
fueconorg-885	75	22	the	the	DET
fueconorg-885	75	23	external	external	ADJ
fueconorg-885	75	24	environment	environment	NOUN
fueconorg-885	75	25	factors	factor	NOUN
fueconorg-885	75	26	.	.	PUNCT
fueconorg-885	76	1	particularly	particularly	ADV
fueconorg-885	76	2	significant	significant	ADJ
fueconorg-885	76	3	are	be	AUX
fueconorg-885	76	4	the	the	DET
fueconorg-885	76	5	differences	difference	NOUN
fueconorg-885	76	6	in	in	ADP
fueconorg-885	76	7	tax	tax	NOUN
fueconorg-885	76	8	rates	rate	NOUN
fueconorg-885	76	9	,	,	PUNCT
fueconorg-885	76	10	foreign	foreign	ADJ
fueconorg-885	76	11	currency	currency	NOUN
fueconorg-885	76	12	and	and	CCONJ
fueconorg-885	76	13	customs	custom	NOUN
fueconorg-885	76	14	regimes	regime	NOUN
fueconorg-885	76	15	.	.	PUNCT
fueconorg-885	77	1	therefore	therefore	ADV
fueconorg-885	77	2	,	,	PUNCT
fueconorg-885	77	3	the	the	DET
fueconorg-885	77	4	question	question	NOUN
fueconorg-885	77	5	of	of	ADP
fueconorg-885	77	6	transfer	transfer	NOUN
fueconorg-885	77	7	pricing	pricing	NOUN
fueconorg-885	77	8	and	and	CCONJ
fueconorg-885	77	9	their	their	PRON
fueconorg-885	77	10	tax	tax	NOUN
fueconorg-885	77	11	implications	implication	NOUN
fueconorg-885	77	12	is	be	AUX
fueconorg-885	77	13	a	a	DET
fueconorg-885	77	14	strategic	strategic	ADJ
fueconorg-885	77	15	issue	issue	NOUN
fueconorg-885	77	16	that	that	PRON
fueconorg-885	77	17	has	have	VERB
fueconorg-885	77	18	a	a	DET
fueconorg-885	77	19	strong	strong	ADJ
fueconorg-885	77	20	influence	influence	NOUN
fueconorg-885	77	21	on	on	ADP
fueconorg-885	77	22	profitability	profitability	NOUN
fueconorg-885	77	23	,	,	PUNCT
fueconorg-885	77	24	performance	performance	NOUN
fueconorg-885	77	25	and	and	CCONJ
fueconorg-885	77	26	competitiveness	competitiveness	NOUN
fueconorg-885	77	27	of	of	ADP
fueconorg-885	77	28	multinational	multinational	ADJ
fueconorg-885	77	29	companies	company	NOUN
fueconorg-885	77	30	[	[	X
fueconorg-885	77	31	15	15	NUM
fueconorg-885	77	32	,	,	PUNCT
fueconorg-885	77	33	91	91	NUM
fueconorg-885	77	34	-	-	SYM
fueconorg-885	77	35	93	93	NUM
fueconorg-885	77	36	]	]	PUNCT
fueconorg-885	77	37	.	.	PUNCT
fueconorg-885	78	1	transfer	transfer	NOUN
fueconorg-885	78	2	pricing	pricing	NOUN
fueconorg-885	78	3	at	at	ADP
fueconorg-885	78	4	multinational	multinational	ADJ
fueconorg-885	78	5	groups	group	NOUN
fueconorg-885	78	6	level	level	NOUN
fueconorg-885	78	7	has	have	VERB
fueconorg-885	78	8	multiple	multiple	ADJ
fueconorg-885	78	9	effects	effect	NOUN
fueconorg-885	78	10	.	.	PUNCT
fueconorg-885	79	1	it	it	PRON
fueconorg-885	79	2	directly	directly	ADV
fueconorg-885	79	3	impacts	impact	VERB
fueconorg-885	79	4	the	the	DET
fueconorg-885	79	5	business	business	NOUN
fueconorg-885	79	6	results	result	NOUN
fueconorg-885	79	7	of	of	ADP
fueconorg-885	79	8	the	the	DET
fueconorg-885	79	9	group	group	NOUN
fueconorg-885	79	10	members	member	NOUN
fueconorg-885	79	11	in	in	ADP
fueconorg-885	79	12	the	the	DET
fueconorg-885	79	13	supply	supply	NOUN
fueconorg-885	79	14	chain	chain	NOUN
fueconorg-885	79	15	.	.	PUNCT
fueconorg-885	80	1	for	for	ADP
fueconorg-885	80	2	multinational	multinational	ADJ
fueconorg-885	80	3	companies	company	NOUN
fueconorg-885	80	4	with	with	ADP
fueconorg-885	80	5	global	global	ADJ
fueconorg-885	80	6	supply	supply	NOUN
fueconorg-885	80	7	chains	chain	NOUN
fueconorg-885	80	8	,	,	PUNCT
fueconorg-885	80	9	increased	increase	VERB
fueconorg-885	80	10	conscience	conscience	NOUN
fueconorg-885	80	11	of	of	ADP
fueconorg-885	80	12	transfer	transfer	NOUN
fueconorg-885	80	13	pricing	pricing	NOUN
fueconorg-885	80	14	–	–	PUNCT
fueconorg-885	80	15	related	relate	VERB
fueconorg-885	80	16	issues	issue	NOUN
fueconorg-885	80	17	leads	lead	VERB
fueconorg-885	80	18	to	to	ADP
fueconorg-885	80	19	the	the	DET
fueconorg-885	80	20	recognition	recognition	NOUN
fueconorg-885	80	21	that	that	PRON
fueconorg-885	80	22	changes	change	VERB
fueconorg-885	80	23	in	in	ADP
fueconorg-885	80	24	an	an	DET
fueconorg-885	80	25	operational	operational	ADJ
fueconorg-885	80	26	structure	structure	NOUN
fueconorg-885	80	27	often	often	ADV
fueconorg-885	80	28	demand	demand	VERB
fueconorg-885	80	29	appropriate	appropriate	ADJ
fueconorg-885	80	30	changes	change	NOUN
fueconorg-885	80	31	to	to	ADP
fueconorg-885	80	32	the	the	DET
fueconorg-885	80	33	tax	tax	NOUN
fueconorg-885	80	34	and	and	CCONJ
fueconorg-885	80	35	legal	legal	ADJ
fueconorg-885	80	36	structure	structure	NOUN
fueconorg-885	80	37	to	to	PART
fueconorg-885	80	38	align	align	VERB
fueconorg-885	80	39	business	business	NOUN
fueconorg-885	80	40	models	model	NOUN
fueconorg-885	80	41	[	[	X
fueconorg-885	80	42	10	10	NUM
fueconorg-885	80	43	,	,	PUNCT
fueconorg-885	80	44	375	375	NUM
fueconorg-885	80	45	-	-	SYM
fueconorg-885	80	46	404	404	NUM
fueconorg-885	80	47	]	]	PUNCT
fueconorg-885	80	48	.	.	PUNCT
fueconorg-885	81	1	by	by	ADP
fueconorg-885	81	2	transfer	transfer	NOUN
fueconorg-885	81	3	pricing	pricing	NOUN
fueconorg-885	81	4	,	,	PUNCT
fueconorg-885	81	5	the	the	DET
fueconorg-885	81	6	profit	profit	NOUN
fueconorg-885	81	7	is	be	AUX
fueconorg-885	81	8	transferred	transfer	VERB
fueconorg-885	81	9	from	from	ADP
fueconorg-885	81	10	countries	country	NOUN
fueconorg-885	81	11	with	with	ADP
fueconorg-885	81	12	high	high	ADJ
fueconorg-885	81	13	tax	tax	NOUN
fueconorg-885	81	14	rates	rate	NOUN
fueconorg-885	81	15	to	to	ADP
fueconorg-885	81	16	countries	country	NOUN
fueconorg-885	81	17	with	with	ADP
fueconorg-885	81	18	lower	low	ADJ
fueconorg-885	81	19	tax	tax	NOUN
fueconorg-885	81	20	rates	rate	NOUN
fueconorg-885	81	21	.	.	PUNCT
fueconorg-885	82	1	it	it	PRON
fueconorg-885	82	2	directly	directly	ADV
fueconorg-885	82	3	influences	influence	VERB
fueconorg-885	82	4	the	the	DET
fueconorg-885	82	5	increase	increase	NOUN
fueconorg-885	82	6	in	in	ADP
fueconorg-885	82	7	profits	profit	NOUN
fueconorg-885	82	8	in	in	ADP
fueconorg-885	82	9	countries	country	NOUN
fueconorg-885	82	10	with	with	ADP
fueconorg-885	82	11	lower	low	ADJ
fueconorg-885	82	12	rates	rate	NOUN
fueconorg-885	82	13	of	of	ADP
fueconorg-885	82	14	income	income	NOUN
fueconorg-885	82	15	tax	tax	NOUN
fueconorg-885	82	16	.	.	PUNCT
fueconorg-885	83	1	also	also	ADV
fueconorg-885	83	2	,	,	PUNCT
fueconorg-885	83	3	the	the	DET
fueconorg-885	83	4	transfer	transfer	NOUN
fueconorg-885	83	5	price	price	NOUN
fueconorg-885	83	6	may	may	AUX
fueconorg-885	83	7	have	have	VERB
fueconorg-885	83	8	a	a	DET
fueconorg-885	83	9	control	control	NOUN
fueconorg-885	83	10	part	part	NOUN
fueconorg-885	83	11	.	.	PUNCT
fueconorg-885	84	1	thus	thus	ADV
fueconorg-885	84	2	,	,	PUNCT
fueconorg-885	84	3	for	for	ADP
fueconorg-885	84	4	example	example	NOUN
fueconorg-885	84	5	,	,	PUNCT
fueconorg-885	84	6	if	if	SCONJ
fueconorg-885	84	7	the	the	DET
fueconorg-885	84	8	parent	parent	NOUN
fueconorg-885	84	9	company	company	NOUN
fueconorg-885	84	10	wants	want	VERB
fueconorg-885	84	11	to	to	PART
fueconorg-885	84	12	receive	receive	VERB
fueconorg-885	84	13	dividends	dividend	NOUN
fueconorg-885	84	14	from	from	ADP
fueconorg-885	84	15	its	its	PRON
fueconorg-885	84	16	subsidiaries	subsidiary	NOUN
fueconorg-885	84	17	,	,	PUNCT
fueconorg-885	84	18	which	which	PRON
fueconorg-885	84	19	is	be	AUX
fueconorg-885	84	20	not	not	PART
fueconorg-885	84	21	possible	possible	ADJ
fueconorg-885	84	22	because	because	SCONJ
fueconorg-885	84	23	of	of	ADP
fueconorg-885	84	24	legal	legal	ADJ
fueconorg-885	84	25	restrictions	restriction	NOUN
fueconorg-885	84	26	,	,	PUNCT
fueconorg-885	84	27	the	the	DET
fueconorg-885	84	28	parent	parent	NOUN
fueconorg-885	84	29	company	company	NOUN
fueconorg-885	84	30	will	will	AUX
fueconorg-885	84	31	,	,	PUNCT
fueconorg-885	84	32	through	through	ADP
fueconorg-885	84	33	transfer	transfer	NOUN
fueconorg-885	84	34	pricing	pricing	NOUN
fueconorg-885	84	35	,	,	PUNCT
fueconorg-885	84	36	increase	increase	VERB
fueconorg-885	84	37	their	their	PRON
fueconorg-885	84	38	profits	profit	NOUN
fueconorg-885	84	39	and	and	CCONJ
fueconorg-885	84	40	reduce	reduce	VERB
fueconorg-885	84	41	the	the	DET
fueconorg-885	84	42	profit	profit	NOUN
fueconorg-885	84	43	of	of	ADP
fueconorg-885	84	44	subsidiaries	subsidiary	NOUN
fueconorg-885	84	45	.	.	PUNCT
fueconorg-885	85	1	since	since	SCONJ
fueconorg-885	85	2	multinational	multinational	ADJ
fueconorg-885	85	3	companies	company	NOUN
fueconorg-885	85	4	tend	tend	VERB
fueconorg-885	85	5	to	to	PART
fueconorg-885	85	6	lessen	lessen	VERB
fueconorg-885	85	7	their	their	PRON
fueconorg-885	85	8	tax	tax	NOUN
fueconorg-885	85	9	obligations	obligation	NOUN
fueconorg-885	85	10	and	and	CCONJ
fueconorg-885	85	11	maximize	maximize	VERB
fueconorg-885	85	12	the	the	DET
fueconorg-885	85	13	profit	profit	NOUN
fueconorg-885	85	14	of	of	ADP
fueconorg-885	85	15	the	the	DET
fueconorg-885	85	16	system	system	NOUN
fueconorg-885	85	17	as	as	ADP
fueconorg-885	85	18	a	a	DET
fueconorg-885	85	19	whole	whole	NOUN
fueconorg-885	85	20	by	by	ADP
fueconorg-885	85	21	applying	apply	VERB
fueconorg-885	85	22	transfer	transfer	NOUN
fueconorg-885	85	23	pricing	pricing	NOUN
fueconorg-885	85	24	strategies	strategy	NOUN
fueconorg-885	85	25	,	,	PUNCT
fueconorg-885	85	26	it	it	PRON
fueconorg-885	85	27	is	be	AUX
fueconorg-885	85	28	logical	logical	ADJ
fueconorg-885	85	29	to	to	PART
fueconorg-885	85	30	expect	expect	VERB
fueconorg-885	85	31	the	the	DET
fueconorg-885	85	32	negative	negative	ADJ
fueconorg-885	85	33	fiscal	fiscal	ADJ
fueconorg-885	85	34	repercussions	repercussion	NOUN
fueconorg-885	85	35	of	of	ADP
fueconorg-885	85	36	such	such	ADJ
fueconorg-885	85	37	practices	practice	NOUN
fueconorg-885	85	38	on	on	ADP
fueconorg-885	85	39	the	the	DET
fueconorg-885	85	40	economy	economy	NOUN
fueconorg-885	85	41	of	of	ADP
fueconorg-885	85	42	the	the	DET
fueconorg-885	85	43	host	host	NOUN
fueconorg-885	85	44	country	country	NOUN
fueconorg-885	85	45	.	.	PUNCT
fueconorg-885	86	1	with	with	ADP
fueconorg-885	86	2	the	the	DET
fueconorg-885	86	3	application	application	NOUN
fueconorg-885	86	4	of	of	ADP
fueconorg-885	86	5	transfer	transfer	NOUN
fueconorg-885	86	6	pricing	pricing	NOUN
fueconorg-885	86	7	,	,	PUNCT
fueconorg-885	86	8	the	the	DET
fueconorg-885	86	9	state	state	NOUN
fueconorg-885	86	10	treasury	treasury	PROPN
fueconorg-885	86	11	is	be	AUX
fueconorg-885	86	12	losing	lose	VERB
fueconorg-885	86	13	,	,	PUNCT
fueconorg-885	86	14	and	and	CCONJ
fueconorg-885	86	15	the	the	DET
fueconorg-885	86	16	governments	government	NOUN
fueconorg-885	86	17	of	of	ADP
fueconorg-885	86	18	all	all	DET
fueconorg-885	86	19	countries	country	NOUN
fueconorg-885	86	20	nowadays	nowadays	ADV
fueconorg-885	86	21	face	face	VERB
fueconorg-885	86	22	the	the	DET
fueconorg-885	86	23	challenge	challenge	NOUN
fueconorg-885	86	24	of	of	ADP
fueconorg-885	86	25	applying	apply	VERB
fueconorg-885	86	26	tighter	tight	ADJ
fueconorg-885	86	27	regulation	regulation	NOUN
fueconorg-885	86	28	of	of	ADP
fueconorg-885	86	29	transfer	transfer	NOUN
fueconorg-885	86	30	pricing	pricing	NOUN
fueconorg-885	86	31	and	and	CCONJ
fueconorg-885	86	32	law	law	NOUN
fueconorg-885	86	33	strengthening	strengthen	VERB
fueconorg-885	86	34	whose	whose	DET
fueconorg-885	86	35	implementation	implementation	NOUN
fueconorg-885	86	36	would	would	AUX
fueconorg-885	86	37	contribute	contribute	VERB
fueconorg-885	86	38	to	to	ADP
fueconorg-885	86	39	minimizing	minimize	VERB
fueconorg-885	86	40	the	the	DET
fueconorg-885	86	41	negative	negative	ADJ
fueconorg-885	86	42	tax	tax	NOUN
fueconorg-885	86	43	repercussions	repercussion	NOUN
fueconorg-885	86	44	of	of	ADP
fueconorg-885	86	45	such	such	ADJ
fueconorg-885	86	46	strategic	strategic	ADJ
fueconorg-885	86	47	behavior	behavior	NOUN
fueconorg-885	86	48	of	of	ADP
fueconorg-885	86	49	corporations	corporation	NOUN
fueconorg-885	86	50	.	.	PUNCT
fueconorg-885	87	1	transfer	transfer	NOUN
fueconorg-885	87	2	pricing	pricing	NOUN
fueconorg-885	87	3	also	also	ADV
fueconorg-885	87	4	serves	serve	VERB
fueconorg-885	87	5	as	as	ADP
fueconorg-885	87	6	a	a	DET
fueconorg-885	87	7	means	mean	NOUN
fueconorg-885	87	8	for	for	ADP
fueconorg-885	87	9	circumventing	circumvent	VERB
fueconorg-885	87	10	the	the	DET
fueconorg-885	87	11	payment	payment	NOUN
fueconorg-885	87	12	of	of	ADP
fueconorg-885	87	13	withholding	withholding	NOUN
fueconorg-885	87	14	tax	tax	NOUN
fueconorg-885	87	15	.	.	PUNCT
fueconorg-885	88	1	directing	direct	VERB
fueconorg-885	88	2	money	money	NOUN
fueconorg-885	88	3	from	from	ADP
fueconorg-885	88	4	subsidiaries	subsidiary	NOUN
fueconorg-885	88	5	to	to	ADP
fueconorg-885	88	6	the	the	DET
fueconorg-885	88	7	parent	parent	NOUN
fueconorg-885	88	8	company	company	NOUN
fueconorg-885	88	9	in	in	ADP
fueconorg-885	88	10	the	the	DET
fueconorg-885	88	11	form	form	NOUN
fueconorg-885	88	12	of	of	ADP
fueconorg-885	88	13	dividends	dividend	NOUN
fueconorg-885	88	14	and	and	CCONJ
fueconorg-885	88	15	interest	interest	NOUN
fueconorg-885	88	16	to	to	PART
fueconorg-885	88	17	which	which	PRON
fueconorg-885	88	18	the	the	DET
fueconorg-885	88	19	withholding	withholding	NOUN
fueconorg-885	88	20	tax	tax	NOUN
fueconorg-885	88	21	is	be	AUX
fueconorg-885	88	22	paid	pay	VERB
fueconorg-885	88	23	can	can	AUX
fueconorg-885	88	24	be	be	AUX
fueconorg-885	88	25	avoided	avoid	VERB
fueconorg-885	88	26	.	.	PUNCT
fueconorg-885	89	1	instead	instead	ADV
fueconorg-885	89	2	,	,	PUNCT
fueconorg-885	89	3	the	the	DET
fueconorg-885	89	4	money	money	NOUN
fueconorg-885	89	5	is	be	AUX
fueconorg-885	89	6	transferred	transfer	VERB
fueconorg-885	89	7	through	through	ADP
fueconorg-885	89	8	the	the	DET
fueconorg-885	89	9	sale	sale	NOUN
fueconorg-885	89	10	of	of	ADP
fueconorg-885	89	11	products	product	NOUN
fueconorg-885	89	12	and	and	CCONJ
fueconorg-885	89	13	services	service	NOUN
fueconorg-885	89	14	[	[	X
fueconorg-885	89	15	14	14	NUM
fueconorg-885	89	16	]	]	PUNCT
fueconorg-885	89	17	.	.	PUNCT
fueconorg-885	90	1	the	the	DET
fueconorg-885	90	2	withholding	withholding	NOUN
fueconorg-885	90	3	tax	tax	NOUN
fueconorg-885	90	4	is	be	AUX
fueconorg-885	90	5	not	not	PART
fueconorg-885	90	6	paid	pay	VERB
fueconorg-885	90	7	for	for	ADP
fueconorg-885	90	8	the	the	DET
fueconorg-885	90	9	transaction	transaction	NOUN
fueconorg-885	90	10	of	of	ADP
fueconorg-885	90	11	purchasing	purchase	VERB
fueconorg-885	90	12	goods	good	NOUN
fueconorg-885	90	13	and	and	CCONJ
fueconorg-885	90	14	services	service	NOUN
fueconorg-885	90	15	.	.	PUNCT
fueconorg-885	91	1	the	the	PRON
fueconorg-885	91	2	higher	high	ADJ
fueconorg-885	91	3	the	the	DET
fueconorg-885	91	4	pricing	pricing	NOUN
fueconorg-885	91	5	charged	charge	VERB
fueconorg-885	91	6	to	to	ADP
fueconorg-885	91	7	subsidiaries	subsidiary	NOUN
fueconorg-885	91	8	,	,	PUNCT
fueconorg-885	91	9	the	the	DET
fueconorg-885	91	10	more	more	ADJ
fueconorg-885	91	11	money	money	NOUN
fueconorg-885	91	12	can	can	AUX
fueconorg-885	91	13	be	be	AUX
fueconorg-885	91	14	received	receive	VERB
fueconorg-885	91	15	from	from	ADP
fueconorg-885	91	16	the	the	DET
fueconorg-885	91	17	country	country	NOUN
fueconorg-885	91	18	in	in	ADP
fueconorg-885	91	19	question	question	NOUN
fueconorg-885	91	20	without	without	ADP
fueconorg-885	91	21	the	the	DET
fueconorg-885	91	22	payment	payment	NOUN
fueconorg-885	91	23	of	of	ADP
fueconorg-885	91	24	the	the	DET
fueconorg-885	91	25	withholding	withholding	NOUN
fueconorg-885	91	26	tax	tax	NOUN
fueconorg-885	91	27	.	.	PUNCT
fueconorg-885	92	1	the	the	DET
fueconorg-885	92	2	same	same	ADJ
fueconorg-885	92	3	effect	effect	NOUN
fueconorg-885	92	4	can	can	AUX
fueconorg-885	92	5	be	be	AUX
fueconorg-885	92	6	achieved	achieve	VERB
fueconorg-885	92	7	if	if	SCONJ
fueconorg-885	92	8	the	the	DET
fueconorg-885	92	9	subsidiary	subsidiary	NOUN
fueconorg-885	92	10	sells	sell	VERB
fueconorg-885	92	11	goods	good	NOUN
fueconorg-885	92	12	and	and	CCONJ
fueconorg-885	92	13	services	service	NOUN
fueconorg-885	92	14	to	to	ADP
fueconorg-885	92	15	the	the	DET
fueconorg-885	92	16	parent	parent	NOUN
fueconorg-885	92	17	company	company	NOUN
fueconorg-885	92	18	at	at	ADP
fueconorg-885	92	19	low	low	ADJ
fueconorg-885	92	20	transfer	transfer	NOUN
fueconorg-885	92	21	pricing	pricing	NOUN
fueconorg-885	92	22	.	.	PUNCT
fueconorg-885	93	1	in	in	ADP
fueconorg-885	93	2	this	this	DET
fueconorg-885	93	3	way	way	NOUN
fueconorg-885	93	4	,	,	PUNCT
fueconorg-885	93	5	companies	company	NOUN
fueconorg-885	93	6	can	can	AUX
fueconorg-885	93	7	bypass	bypass	VERB
fueconorg-885	93	8	the	the	DET
fueconorg-885	93	9	cases	case	NOUN
fueconorg-885	93	10	when	when	SCONJ
fueconorg-885	93	11	the	the	DET
fueconorg-885	93	12	state	state	NOUN
fueconorg-885	93	13	puts	put	VERB
fueconorg-885	93	14	restrictions	restriction	NOUN
fueconorg-885	93	15	on	on	ADP
fueconorg-885	93	16	the	the	DET
fueconorg-885	93	17	repatriation	repatriation	NOUN
fueconorg-885	93	18	of	of	ADP
fueconorg-885	93	19	profits	profit	NOUN
fueconorg-885	93	20	.	.	PUNCT
fueconorg-885	94	1	transfer	transfer	NOUN
fueconorg-885	94	2	pricing	pricing	NOUN
fueconorg-885	94	3	is	be	AUX
fueconorg-885	94	4	not	not	PART
fueconorg-885	94	5	agreed	agree	VERB
fueconorg-885	94	6	on	on	ADP
fueconorg-885	94	7	a	a	DET
fueconorg-885	94	8	free	free	ADJ
fueconorg-885	94	9	,	,	PUNCT
fueconorg-885	94	10	open	open	ADJ
fueconorg-885	94	11	market	market	NOUN
fueconorg-885	94	12	and	and	CCONJ
fueconorg-885	94	13	it	it	PRON
fueconorg-885	94	14	may	may	AUX
fueconorg-885	94	15	differ	differ	VERB
fueconorg-885	94	16	from	from	ADP
fueconorg-885	94	17	the	the	DET
fueconorg-885	94	18	pricing	pricing	NOUN
fueconorg-885	94	19	that	that	PRON
fueconorg-885	94	20	unrelated	unrelated	ADJ
fueconorg-885	94	21	subjects	subject	NOUN
fueconorg-885	94	22	agreed	agree	VERB
fueconorg-885	94	23	upon	upon	SCONJ
fueconorg-885	94	24	in	in	ADP
fueconorg-885	94	25	a	a	DET
fueconorg-885	94	26	comparable	comparable	ADJ
fueconorg-885	94	27	transaction	transaction	NOUN
fueconorg-885	94	28	under	under	ADP
fueconorg-885	94	29	the	the	DET
fueconorg-885	94	30	same	same	ADJ
fueconorg-885	94	31	circumstances	circumstance	NOUN
fueconorg-885	94	32	.	.	PUNCT
fueconorg-885	95	1	therefore	therefore	ADV
fueconorg-885	95	2	,	,	PUNCT
fueconorg-885	95	3	the	the	DET
fueconorg-885	95	4	taxpayer	taxpayer	NOUN
fueconorg-885	95	5	is	be	AUX
fueconorg-885	95	6	required	require	VERB
fueconorg-885	95	7	to	to	PART
fueconorg-885	95	8	display	display	VERB
fueconorg-885	95	9	the	the	DET
fueconorg-885	95	10	related	relate	VERB
fueconorg-885	95	11	party	party	NOUN
fueconorg-885	95	12	transactions	transaction	NOUN
fueconorg-885	95	13	in	in	ADP
fueconorg-885	95	14	the	the	DET
fueconorg-885	95	15	tax	tax	NOUN
fueconorg-885	95	16	balance	balance	NOUN
fueconorg-885	95	17	at	at	ADP
fueconorg-885	95	18	pricing	price	VERB
fueconorg-885	95	19	"	"	PUNCT
fueconorg-885	95	20	out	out	ADP
fueconorg-885	95	21	of	of	ADP
fueconorg-885	95	22	reach	reach	NOUN
fueconorg-885	95	23	"	"	PUNCT
fueconorg-885	95	24	(	(	PUNCT
fueconorg-885	95	25	market	market	NOUN
fueconorg-885	95	26	pricing	pricing	NOUN
fueconorg-885	95	27	)	)	PUNCT
fueconorg-885	95	28	,	,	PUNCT
fueconorg-885	95	29	that	that	ADV
fueconorg-885	95	30	is	is	ADV
fueconorg-885	95	31	,	,	PUNCT
fueconorg-885	95	32	to	to	PART
fueconorg-885	95	33	implement	implement	VERB
fueconorg-885	95	34	adjustments	adjustment	NOUN
fueconorg-885	95	35	in	in	ADP
fueconorg-885	95	36	the	the	DET
fueconorg-885	95	37	tax	tax	NOUN
fueconorg-885	95	38	balance	balance	NOUN
fueconorg-885	95	39	based	base	VERB
fueconorg-885	95	40	on	on	ADP
fueconorg-885	95	41	the	the	DET
fueconorg-885	95	42	tax	tax	NOUN
fueconorg-885	95	43	laws	law	NOUN
fueconorg-885	95	44	.	.	PUNCT
fueconorg-885	96	1	tax	tax	NOUN
fueconorg-885	96	2	authorities	authority	NOUN
fueconorg-885	96	3	,	,	PUNCT
fueconorg-885	96	4	on	on	ADP
fueconorg-885	96	5	the	the	DET
fueconorg-885	96	6	other	other	ADJ
fueconorg-885	96	7	hand	hand	NOUN
fueconorg-885	96	8	,	,	PUNCT
fueconorg-885	96	9	tend	tend	VERB
fueconorg-885	96	10	to	to	PART
fueconorg-885	96	11	adjust	adjust	VERB
fueconorg-885	96	12	the	the	DET
fueconorg-885	96	13	pricing	pricing	NOUN
fueconorg-885	96	14	realized	realize	VERB
fueconorg-885	96	15	in	in	ADP
fueconorg-885	96	16	these	these	DET
fueconorg-885	96	17	transactions	transaction	NOUN
fueconorg-885	96	18	with	with	ADP
fueconorg-885	96	19	the	the	DET
fueconorg-885	96	20	pricing	pricing	NOUN
fueconorg-885	96	21	in	in	ADP
fueconorg-885	96	22	transactions	transaction	NOUN
fueconorg-885	96	23	between	between	ADP
fueconorg-885	96	24	unrelated	unrelated	ADJ
fueconorg-885	96	25	parties	party	NOUN
fueconorg-885	96	26	,	,	PUNCT
fueconorg-885	96	27	ie	ie	X
fueconorg-885	96	28	.	.	PUNCT
fueconorg-885	97	1	with	with	ADP
fueconorg-885	97	2	the	the	DET
fueconorg-885	97	3	pricing	pricing	NOUN
fueconorg-885	97	4	that	that	PRON
fueconorg-885	97	5	is	be	AUX
fueconorg-885	97	6	formed	form	VERB
fueconorg-885	97	7	freely	freely	ADV
fueconorg-885	97	8	on	on	ADP
fueconorg-885	97	9	the	the	DET
fueconorg-885	97	10	market	market	NOUN
fueconorg-885	97	11	.	.	PUNCT
fueconorg-885	98	1	for	for	ADP
fueconorg-885	98	2	32	32	NUM
fueconorg-885	98	3	lj	lj	PROPN
fueconorg-885	98	4	.	.	PUNCT
fueconorg-885	98	5	antić	antić	PROPN
fueconorg-885	98	6	,	,	PUNCT
fueconorg-885	98	7	t.	t.	PROPN
fueconorg-885	98	8	stevanović	stevanović	PROPN
fueconorg-885	98	9	,	,	PUNCT
fueconorg-885	98	10	j.	j.	PROPN
fueconorg-885	98	11	gudurić	gudurić	VERB
fueconorg-885	98	12	these	these	DET
fueconorg-885	98	13	purposes	purpose	NOUN
fueconorg-885	98	14	,	,	PUNCT
fueconorg-885	98	15	many	many	ADJ
fueconorg-885	98	16	different	different	ADJ
fueconorg-885	98	17	methods	method	NOUN
fueconorg-885	98	18	are	be	AUX
fueconorg-885	98	19	used	use	VERB
fueconorg-885	98	20	for	for	ADP
fueconorg-885	98	21	determining	determine	VERB
fueconorg-885	98	22	the	the	DET
fueconorg-885	98	23	pricing	pricing	NOUN
fueconorg-885	98	24	"	"	PUNCT
fueconorg-885	98	25	out	out	ADP
fueconorg-885	98	26	of	of	ADP
fueconorg-885	98	27	reach	reach	NOUN
fueconorg-885	98	28	"	"	PUNCT
fueconorg-885	98	29	.	.	PUNCT
fueconorg-885	99	1	in	in	ADP
fueconorg-885	99	2	determining	determine	VERB
fueconorg-885	99	3	tax	tax	NOUN
fueconorg-885	99	4	liability	liability	NOUN
fueconorg-885	99	5	,	,	PUNCT
fueconorg-885	99	6	the	the	DET
fueconorg-885	99	7	tax	tax	NOUN
fueconorg-885	99	8	authority	authority	NOUN
fueconorg-885	99	9	takes	take	VERB
fueconorg-885	99	10	into	into	ADP
fueconorg-885	99	11	account	account	NOUN
fueconorg-885	99	12	the	the	DET
fueconorg-885	99	13	transfer	transfer	NOUN
fueconorg-885	99	14	pricing	pricing	NOUN
fueconorg-885	99	15	arranged	arrange	VERB
fueconorg-885	99	16	by	by	ADP
fueconorg-885	99	17	the	the	DET
fueconorg-885	99	18	unrelated	unrelated	ADJ
fueconorg-885	99	19	persons	person	NOUN
fueconorg-885	99	20	,	,	PUNCT
fueconorg-885	99	21	and	and	CCONJ
fueconorg-885	99	22	not	not	PART
fueconorg-885	99	23	the	the	DET
fueconorg-885	99	24	transfer	transfer	NOUN
fueconorg-885	99	25	pricing	pricing	NOUN
fueconorg-885	99	26	arranged	arrange	VERB
fueconorg-885	99	27	by	by	ADP
fueconorg-885	99	28	the	the	DET
fueconorg-885	99	29	related	relate	VERB
fueconorg-885	99	30	parties	party	NOUN
fueconorg-885	99	31	.	.	PUNCT
fueconorg-885	100	1	the	the	DET
fueconorg-885	100	2	“	"	PUNCT
fueconorg-885	100	3	arm	arm	NOUN
fueconorg-885	100	4	's	's	PART
fueconorg-885	100	5	length	length	NOUN
fueconorg-885	100	6	”	"	PUNCT
fueconorg-885	100	7	principle	principle	NOUN
fueconorg-885	100	8	(	(	PUNCT
fueconorg-885	100	9	alp	alp	PROPN
fueconorg-885	100	10	)	)	PUNCT
fueconorg-885	100	11	is	be	AUX
fueconorg-885	100	12	a	a	DET
fueconorg-885	100	13	guiding	guide	VERB
fueconorg-885	100	14	principle	principle	NOUN
fueconorg-885	100	15	and	and	CCONJ
fueconorg-885	100	16	manual	manual	NOUN
fueconorg-885	100	17	in	in	ADP
fueconorg-885	100	18	the	the	DET
fueconorg-885	100	19	process	process	NOUN
fueconorg-885	100	20	of	of	ADP
fueconorg-885	100	21	determining	determine	VERB
fueconorg-885	100	22	intra	intra	ADJ
fueconorg-885	100	23	-	-	ADJ
fueconorg-885	100	24	group	group	ADJ
fueconorg-885	100	25	transfer	transfer	NOUN
fueconorg-885	100	26	pricing	pricing	NOUN
fueconorg-885	100	27	,	,	PUNCT
fueconorg-885	100	28	ie	ie	X
fueconorg-885	100	29	.	.	PUNCT
fueconorg-885	101	1	the	the	DET
fueconorg-885	101	2	pricing	pricing	NOUN
fueconorg-885	101	3	of	of	ADP
fueconorg-885	101	4	intercompany	intercompany	NOUN
fueconorg-885	101	5	transactions	transaction	NOUN
fueconorg-885	101	6	and	and	CCONJ
fueconorg-885	101	7	international	international	ADJ
fueconorg-885	101	8	standard	standard	NOUN
fueconorg-885	101	9	related	relate	VERB
fueconorg-885	101	10	to	to	PART
fueconorg-885	101	11	transfer	transfer	VERB
fueconorg-885	101	12	pricing	pricing	NOUN
fueconorg-885	101	13	.	.	PUNCT
fueconorg-885	102	1	the	the	DET
fueconorg-885	102	2	difference	difference	NOUN
fueconorg-885	102	3	between	between	ADP
fueconorg-885	102	4	the	the	DET
fueconorg-885	102	5	"	"	PUNCT
fueconorg-885	102	6	arm'slength	arm'slength	NOUN
fueconorg-885	102	7	"	"	PUNCT
fueconorg-885	102	8	transfer	transfer	NOUN
fueconorg-885	102	9	pricing	pricing	NOUN
fueconorg-885	102	10	,	,	PUNCT
fueconorg-885	102	11	formed	form	VERB
fueconorg-885	102	12	by	by	ADP
fueconorg-885	102	13	independent	independent	ADJ
fueconorg-885	102	14	companies	company	NOUN
fueconorg-885	102	15	in	in	ADP
fueconorg-885	102	16	the	the	DET
fueconorg-885	102	17	free	free	ADJ
fueconorg-885	102	18	market	market	NOUN
fueconorg-885	102	19	,	,	PUNCT
fueconorg-885	102	20	and	and	CCONJ
fueconorg-885	102	21	the	the	DET
fueconorg-885	102	22	transfer	transfer	NOUN
fueconorg-885	102	23	pricing	pricing	NOUN
fueconorg-885	102	24	formed	form	VERB
fueconorg-885	102	25	by	by	ADP
fueconorg-885	102	26	the	the	DET
fueconorg-885	102	27	related	relate	VERB
fueconorg-885	102	28	companies	company	NOUN
fueconorg-885	102	29	is	be	AUX
fueconorg-885	102	30	profit	profit	NOUN
fueconorg-885	102	31	,	,	PUNCT
fueconorg-885	102	32	or	or	CCONJ
fueconorg-885	102	33	revenue	revenue	NOUN
fueconorg-885	102	34	generated	generate	VERB
fueconorg-885	102	35	from	from	ADP
fueconorg-885	102	36	the	the	DET
fueconorg-885	102	37	transfer	transfer	NOUN
fueconorg-885	102	38	goods	good	NOUN
fueconorg-885	102	39	,	,	PUNCT
fueconorg-885	102	40	services	service	NOUN
fueconorg-885	102	41	or	or	CCONJ
fueconorg-885	102	42	intellectual	intellectual	ADJ
fueconorg-885	102	43	property	property	NOUN
fueconorg-885	102	44	rights	right	NOUN
fueconorg-885	102	45	.	.	PUNCT
fueconorg-885	103	1	that	that	DET
fueconorg-885	103	2	profit	profit	NOUN
fueconorg-885	103	3	is	be	AUX
fueconorg-885	103	4	taxed	tax	VERB
fueconorg-885	103	5	and	and	CCONJ
fueconorg-885	103	6	included	include	VERB
fueconorg-885	103	7	in	in	ADP
fueconorg-885	103	8	the	the	DET
fueconorg-885	103	9	tax	tax	NOUN
fueconorg-885	103	10	base	base	NOUN
fueconorg-885	103	11	.	.	PUNCT
fueconorg-885	104	1	the	the	DET
fueconorg-885	104	2	taxpayer	taxpayer	NOUN
fueconorg-885	104	3	is	be	AUX
fueconorg-885	104	4	obliged	oblige	VERB
fueconorg-885	104	5	to	to	PART
fueconorg-885	104	6	separately	separately	ADV
fueconorg-885	104	7	indicate	indicate	VERB
fueconorg-885	104	8	the	the	DET
fueconorg-885	104	9	value	value	NOUN
fueconorg-885	104	10	in	in	ADP
fueconorg-885	104	11	the	the	DET
fueconorg-885	104	12	tax	tax	NOUN
fueconorg-885	104	13	balance	balance	NOUN
fueconorg-885	104	14	sheet	sheet	NOUN
fueconorg-885	104	15	of	of	ADP
fueconorg-885	104	16	the	the	DET
fueconorg-885	104	17	transactions	transaction	NOUN
fueconorg-885	104	18	in	in	ADP
fueconorg-885	104	19	accordance	accordance	NOUN
fueconorg-885	104	20	with	with	ADP
fueconorg-885	104	21	these	these	DET
fueconorg-885	104	22	principles	principle	NOUN
fueconorg-885	104	23	.	.	PUNCT
fueconorg-885	105	1	the	the	DET
fueconorg-885	105	2	application	application	NOUN
fueconorg-885	105	3	of	of	ADP
fueconorg-885	105	4	the	the	DET
fueconorg-885	105	5	“	"	PUNCT
fueconorg-885	105	6	arm	arm	NOUN
fueconorg-885	105	7	's	's	PART
fueconorg-885	105	8	length	length	NOUN
fueconorg-885	105	9	”	"	PUNCT
fueconorg-885	105	10	principle	principle	NOUN
fueconorg-885	105	11	is	be	AUX
fueconorg-885	105	12	based	base	VERB
fueconorg-885	105	13	on	on	ADP
fueconorg-885	105	14	a	a	DET
fueconorg-885	105	15	comparison	comparison	NOUN
fueconorg-885	105	16	of	of	ADP
fueconorg-885	105	17	the	the	DET
fueconorg-885	105	18	conditions	condition	NOUN
fueconorg-885	105	19	of	of	ADP
fueconorg-885	105	20	controlled	control	VERB
fueconorg-885	105	21	transactions	transaction	NOUN
fueconorg-885	105	22	with	with	ADP
fueconorg-885	105	23	the	the	DET
fueconorg-885	105	24	conditions	condition	NOUN
fueconorg-885	105	25	of	of	ADP
fueconorg-885	105	26	uncontrolled	uncontrolled	ADJ
fueconorg-885	105	27	transactions	transaction	NOUN
fueconorg-885	105	28	.	.	PUNCT
fueconorg-885	106	1	oecd	oecd	PROPN
fueconorg-885	106	2	member	member	NOUN
fueconorg-885	106	3	countries	country	NOUN
fueconorg-885	106	4	consider	consider	VERB
fueconorg-885	106	5	that	that	SCONJ
fueconorg-885	106	6	an	an	DET
fueconorg-885	106	7	appropriate	appropriate	ADJ
fueconorg-885	106	8	alignment	alignment	NOUN
fueconorg-885	106	9	is	be	AUX
fueconorg-885	106	10	achieved	achieve	VERB
fueconorg-885	106	11	by	by	ADP
fueconorg-885	106	12	establishing	establish	VERB
fueconorg-885	106	13	conditions	condition	NOUN
fueconorg-885	106	14	from	from	ADP
fueconorg-885	106	15	the	the	DET
fueconorg-885	106	16	commercial	commercial	ADJ
fueconorg-885	106	17	and	and	CCONJ
fueconorg-885	106	18	financial	financial	ADJ
fueconorg-885	106	19	relations	relation	NOUN
fueconorg-885	106	20	between	between	ADP
fueconorg-885	106	21	unrelated	unrelated	ADJ
fueconorg-885	106	22	parties	party	NOUN
fueconorg-885	106	23	in	in	ADP
fueconorg-885	106	24	comparable	comparable	ADJ
fueconorg-885	106	25	transactions	transaction	NOUN
fueconorg-885	106	26	and	and	CCONJ
fueconorg-885	106	27	under	under	ADP
fueconorg-885	106	28	comparable	comparable	ADJ
fueconorg-885	106	29	conditions	condition	NOUN
fueconorg-885	106	30	[	[	X
fueconorg-885	106	31	16	16	NUM
fueconorg-885	106	32	]	]	PUNCT
fueconorg-885	106	33	.	.	PUNCT
fueconorg-885	107	1	significant	significant	ADJ
fueconorg-885	107	2	differences	difference	NOUN
fueconorg-885	107	3	in	in	ADP
fueconorg-885	107	4	tax	tax	NOUN
fueconorg-885	107	5	rates	rate	NOUN
fueconorg-885	107	6	on	on	ADP
fueconorg-885	107	7	income	income	NOUN
fueconorg-885	107	8	in	in	ADP
fueconorg-885	107	9	different	different	ADJ
fueconorg-885	107	10	countries	country	NOUN
fueconorg-885	107	11	are	be	AUX
fueconorg-885	107	12	evident	evident	ADJ
fueconorg-885	107	13	.	.	PUNCT
fueconorg-885	108	1	in	in	ADP
fueconorg-885	108	2	this	this	DET
fueconorg-885	108	3	regard	regard	NOUN
fueconorg-885	108	4	,	,	PUNCT
fueconorg-885	108	5	multinational	multinational	ADJ
fueconorg-885	108	6	companies	company	NOUN
fueconorg-885	108	7	use	use	VERB
fueconorg-885	108	8	a	a	DET
fueconorg-885	108	9	system	system	NOUN
fueconorg-885	108	10	of	of	ADP
fueconorg-885	108	11	transfer	transfer	NOUN
fueconorg-885	108	12	pricing	pricing	NOUN
fueconorg-885	108	13	as	as	ADP
fueconorg-885	108	14	a	a	DET
fueconorg-885	108	15	tool	tool	NOUN
fueconorg-885	108	16	to	to	PART
fueconorg-885	108	17	reduce	reduce	VERB
fueconorg-885	108	18	their	their	PRON
fueconorg-885	108	19	tax	tax	NOUN
fueconorg-885	108	20	liabilities	liability	NOUN
fueconorg-885	108	21	.	.	PUNCT
fueconorg-885	109	1	namely	namely	ADV
fueconorg-885	109	2	,	,	PUNCT
fueconorg-885	109	3	by	by	ADP
fueconorg-885	109	4	setting	set	VERB
fueconorg-885	109	5	a	a	DET
fueconorg-885	109	6	high	high	ADJ
fueconorg-885	109	7	transfer	transfer	NOUN
fueconorg-885	109	8	pricing	pricing	NOUN
fueconorg-885	109	9	of	of	ADP
fueconorg-885	109	10	the	the	DET
fueconorg-885	109	11	company	company	NOUN
fueconorg-885	109	12	,	,	PUNCT
fueconorg-885	109	13	there	there	PRON
fueconorg-885	109	14	is	be	VERB
fueconorg-885	109	15	an	an	DET
fueconorg-885	109	16	increasing	increase	VERB
fueconorg-885	109	17	amount	amount	NOUN
fueconorg-885	109	18	of	of	ADP
fueconorg-885	109	19	expenses	expense	NOUN
fueconorg-885	109	20	in	in	ADP
fueconorg-885	109	21	the	the	DET
fueconorg-885	109	22	buying	buying	NOUN
fueconorg-885	109	23	subsidiary	subsidiary	NOUN
fueconorg-885	109	24	relation	relation	NOUN
fueconorg-885	109	25	located	locate	VERB
fueconorg-885	109	26	in	in	ADP
fueconorg-885	109	27	countries	country	NOUN
fueconorg-885	109	28	with	with	ADP
fueconorg-885	109	29	high	high	ADJ
fueconorg-885	109	30	taxes	taxis	NOUN
fueconorg-885	109	31	,	,	PUNCT
fueconorg-885	109	32	while	while	SCONJ
fueconorg-885	109	33	in	in	ADP
fueconorg-885	109	34	the	the	DET
fueconorg-885	109	35	selling	sell	VERB
fueconorg-885	109	36	subsidiary	subsidiary	NOUN
fueconorg-885	109	37	relation	relation	NOUN
fueconorg-885	109	38	,	,	PUNCT
fueconorg-885	109	39	the	the	DET
fueconorg-885	109	40	amount	amount	NOUN
fueconorg-885	109	41	of	of	ADP
fueconorg-885	109	42	revenue	revenue	NOUN
fueconorg-885	109	43	increases	increase	NOUN
fueconorg-885	109	44	.	.	PUNCT
fueconorg-885	110	1	this	this	PRON
fueconorg-885	110	2	is	be	AUX
fueconorg-885	110	3	how	how	SCONJ
fueconorg-885	110	4	the	the	DET
fueconorg-885	110	5	transfer	transfer	NOUN
fueconorg-885	110	6	of	of	ADP
fueconorg-885	110	7	profits	profit	NOUN
fueconorg-885	110	8	is	be	AUX
fueconorg-885	110	9	done	do	VERB
fueconorg-885	110	10	from	from	ADP
fueconorg-885	110	11	the	the	DET
fueconorg-885	110	12	countries	country	NOUN
fueconorg-885	110	13	with	with	ADP
fueconorg-885	110	14	high	high	ADJ
fueconorg-885	110	15	tax	tax	NOUN
fueconorg-885	110	16	rates	rate	NOUN
fueconorg-885	110	17	to	to	ADP
fueconorg-885	110	18	the	the	DET
fueconorg-885	110	19	countries	country	NOUN
fueconorg-885	110	20	with	with	ADP
fueconorg-885	110	21	low	low	ADJ
fueconorg-885	110	22	tax	tax	NOUN
fueconorg-885	110	23	rates	rate	NOUN
fueconorg-885	110	24	.	.	PUNCT
fueconorg-885	111	1	all	all	DET
fueconorg-885	111	2	this	this	PRON
fueconorg-885	111	3	ultimately	ultimately	ADV
fueconorg-885	111	4	results	result	VERB
fueconorg-885	111	5	in	in	ADP
fueconorg-885	111	6	maximizing	maximize	VERB
fueconorg-885	111	7	profits	profit	NOUN
fueconorg-885	111	8	after	after	ADP
fueconorg-885	111	9	taxation	taxation	NOUN
fueconorg-885	111	10	at	at	ADP
fueconorg-885	111	11	the	the	DET
fueconorg-885	111	12	level	level	NOUN
fueconorg-885	111	13	of	of	ADP
fueconorg-885	111	14	a	a	DET
fueconorg-885	111	15	multinational	multinational	ADJ
fueconorg-885	111	16	company	company	NOUN
fueconorg-885	111	17	as	as	ADP
fueconorg-885	111	18	a	a	DET
fueconorg-885	111	19	whole	whole	NOUN
fueconorg-885	111	20	.	.	PUNCT
fueconorg-885	112	1	the	the	DET
fueconorg-885	112	2	effects	effect	NOUN
fueconorg-885	112	3	of	of	ADP
fueconorg-885	112	4	transfer	transfer	NOUN
fueconorg-885	112	5	pricing	pricing	NOUN
fueconorg-885	112	6	to	to	ADP
fueconorg-885	112	7	the	the	DET
fueconorg-885	112	8	amount	amount	NOUN
fueconorg-885	112	9	of	of	ADP
fueconorg-885	112	10	tax	tax	NOUN
fueconorg-885	112	11	paid	pay	VERB
fueconorg-885	112	12	will	will	AUX
fueconorg-885	112	13	be	be	AUX
fueconorg-885	112	14	illustrated	illustrate	VERB
fueconorg-885	112	15	on	on	ADP
fueconorg-885	112	16	the	the	DET
fueconorg-885	112	17	example	example	NOUN
fueconorg-885	112	18	of	of	ADP
fueconorg-885	112	19	a	a	DET
fueconorg-885	112	20	hypothetical	hypothetical	ADJ
fueconorg-885	112	21	multinational	multinational	ADJ
fueconorg-885	112	22	company	company	NOUN
fueconorg-885	112	23	“	"	PUNCT
fueconorg-885	112	24	xyz	xyz	PROPN
fueconorg-885	112	25	”	"	PUNCT
fueconorg-885	112	26	,	,	PUNCT
fueconorg-885	112	27	that	that	PRON
fueconorg-885	112	28	has	have	VERB
fueconorg-885	112	29	a	a	DET
fueconorg-885	112	30	large	large	ADJ
fueconorg-885	112	31	number	number	NOUN
fueconorg-885	112	32	of	of	ADP
fueconorg-885	112	33	subsidiaries	subsidiary	NOUN
fueconorg-885	112	34	around	around	ADP
fueconorg-885	112	35	the	the	DET
fueconorg-885	112	36	world	world	NOUN
fueconorg-885	112	37	,	,	PUNCT
fueconorg-885	112	38	among	among	ADP
fueconorg-885	112	39	which	which	PRON
fueconorg-885	112	40	subsidiary	subsidiary	NOUN
fueconorg-885	112	41	a	a	X
fueconorg-885	112	42	(	(	PUNCT
fueconorg-885	112	43	located	locate	VERB
fueconorg-885	112	44	in	in	ADP
fueconorg-885	112	45	the	the	DET
fueconorg-885	112	46	country	country	NOUN
fueconorg-885	112	47	where	where	SCONJ
fueconorg-885	112	48	the	the	DET
fueconorg-885	112	49	tax	tax	NOUN
fueconorg-885	112	50	rate	rate	NOUN
fueconorg-885	112	51	is	be	AUX
fueconorg-885	112	52	60	60	NUM
fueconorg-885	112	53	%	%	NOUN
fueconorg-885	112	54	)	)	PUNCT
fueconorg-885	112	55	,	,	PUNCT
fueconorg-885	112	56	which	which	PRON
fueconorg-885	112	57	occurs	occur	VERB
fueconorg-885	112	58	as	as	ADP
fueconorg-885	112	59	the	the	DET
fueconorg-885	112	60	customer	customer	NOUN
fueconorg-885	112	61	and	and	CCONJ
fueconorg-885	112	62	subsidiary	subsidiary	PROPN
fueconorg-885	112	63	b	b	PROPN
fueconorg-885	112	64	(	(	PUNCT
fueconorg-885	112	65	located	locate	VERB
fueconorg-885	112	66	in	in	ADP
fueconorg-885	112	67	the	the	DET
fueconorg-885	112	68	country	country	NOUN
fueconorg-885	112	69	where	where	SCONJ
fueconorg-885	112	70	the	the	DET
fueconorg-885	112	71	tax	tax	NOUN
fueconorg-885	112	72	rate	rate	NOUN
fueconorg-885	112	73	is	be	AUX
fueconorg-885	112	74	30	30	NUM
fueconorg-885	112	75	%	%	NOUN
fueconorg-885	112	76	)	)	PUNCT
fueconorg-885	112	77	,	,	PUNCT
fueconorg-885	112	78	which	which	PRON
fueconorg-885	112	79	occurs	occur	VERB
fueconorg-885	112	80	as	as	ADP
fueconorg-885	112	81	the	the	DET
fueconorg-885	112	82	vendor	vendor	NOUN
fueconorg-885	112	83	[	[	X
fueconorg-885	112	84	3	3	NUM
fueconorg-885	112	85	,	,	PUNCT
fueconorg-885	112	86	802	802	NUM
fueconorg-885	112	87	-	-	SYM
fueconorg-885	112	88	816	816	NUM
fueconorg-885	112	89	]	]	PUNCT
fueconorg-885	112	90	.	.	PUNCT
fueconorg-885	113	1	throughout	throughout	ADP
fueconorg-885	113	2	the	the	DET
fueconorg-885	113	3	year	year	NOUN
fueconorg-885	113	4	,	,	PUNCT
fueconorg-885	113	5	production	production	NOUN
fueconorg-885	113	6	costs	cost	NOUN
fueconorg-885	113	7	incurred	incur	VERB
fueconorg-885	113	8	in	in	ADP
fueconorg-885	113	9	subsidiary	subsidiary	PROPN
fueconorg-885	113	10	b	b	PROPN
fueconorg-885	113	11	amounted	amount	VERB
fueconorg-885	113	12	to	to	ADP
fueconorg-885	113	13	750.000	750.000	NUM
fueconorg-885	113	14	m.u	m.u	NOUN
fueconorg-885	113	15	.	.	PROPN
fueconorg-885	113	16	,	,	PUNCT
fueconorg-885	113	17	and	and	CCONJ
fueconorg-885	113	18	2.250.000	2.250.000	NUM
fueconorg-885	113	19	m.u	m.u	NOUN
fueconorg-885	113	20	.	.	PROPN
fueconorg-885	114	1	in	in	ADP
fueconorg-885	114	2	subsidiary	subsidiary	NOUN
fueconorg-885	114	3	a.	a.	NOUN
fueconorg-885	114	4	revenues	revenue	NOUN
fueconorg-885	114	5	from	from	ADP
fueconorg-885	114	6	sales	sale	NOUN
fueconorg-885	114	7	of	of	ADP
fueconorg-885	114	8	subsidiary	subsidiary	NOUN
fueconorg-885	114	9	a	a	PRON
fueconorg-885	114	10	were	be	AUX
fueconorg-885	114	11	9.000.000	9.000.000	NUM
fueconorg-885	114	12	m.u	m.u	NOUN
fueconorg-885	114	13	.	.	PUNCT
fueconorg-885	115	1	other	other	ADJ
fueconorg-885	115	2	companies	company	NOUN
fueconorg-885	115	3	imported	import	VERB
fueconorg-885	115	4	the	the	DET
fueconorg-885	115	5	same	same	ADJ
fueconorg-885	115	6	quantity	quantity	NOUN
fueconorg-885	115	7	of	of	ADP
fueconorg-885	115	8	similar	similar	ADJ
fueconorg-885	115	9	products	product	NOUN
fueconorg-885	115	10	in	in	ADP
fueconorg-885	115	11	the	the	DET
fueconorg-885	115	12	country	country	NOUN
fueconorg-885	115	13	in	in	ADP
fueconorg-885	115	14	which	which	PRON
fueconorg-885	115	15	subsidiary	subsidiary	NOUN
fueconorg-885	115	16	a	a	DET
fueconorg-885	115	17	operates	operate	NOUN
fueconorg-885	115	18	for	for	ADP
fueconorg-885	115	19	a	a	DET
fueconorg-885	115	20	total	total	NOUN
fueconorg-885	115	21	of	of	ADP
fueconorg-885	115	22	1.000.000	1.000.000	NUM
fueconorg-885	115	23	m.u	m.u	NOUN
fueconorg-885	115	24	.	.	PUNCT
fueconorg-885	116	1	the	the	DET
fueconorg-885	116	2	company	company	NOUN
fueconorg-885	116	3	“	"	PUNCT
fueconorg-885	116	4	xyz	xyz	PROPN
fueconorg-885	116	5	”	"	PUNCT
fueconorg-885	116	6	estimated	estimate	VERB
fueconorg-885	116	7	that	that	SCONJ
fueconorg-885	116	8	for	for	ADP
fueconorg-885	116	9	the	the	DET
fueconorg-885	116	10	exchange	exchange	NOUN
fueconorg-885	116	11	of	of	ADP
fueconorg-885	116	12	this	this	DET
fueconorg-885	116	13	product	product	NOUN
fueconorg-885	116	14	among	among	ADP
fueconorg-885	116	15	its	its	PRON
fueconorg-885	116	16	subsidiaries	subsidiary	NOUN
fueconorg-885	116	17	,	,	PUNCT
fueconorg-885	116	18	the	the	DET
fueconorg-885	116	19	adequate	adequate	ADJ
fueconorg-885	116	20	transfer	transfer	NOUN
fueconorg-885	116	21	pricing	pricing	NOUN
fueconorg-885	116	22	at	at	ADP
fueconorg-885	116	23	which	which	PRON
fueconorg-885	116	24	the	the	DET
fueconorg-885	116	25	costs	cost	NOUN
fueconorg-885	116	26	of	of	ADP
fueconorg-885	116	27	internal	internal	ADJ
fueconorg-885	116	28	transfers	transfer	NOUN
fueconorg-885	116	29	for	for	ADP
fueconorg-885	116	30	subsidiary	subsidiary	NOUN
fueconorg-885	116	31	a	a	PRON
fueconorg-885	116	32	amounted	amount	VERB
fueconorg-885	116	33	to	to	ADP
fueconorg-885	116	34	3.750.000	3.750.000	NUM
fueconorg-885	116	35	m.u	m.u	NOUN
fueconorg-885	116	36	.	.	PUNCT
fueconorg-885	117	1	the	the	DET
fueconorg-885	117	2	following	follow	VERB
fueconorg-885	117	3	tables	table	NOUN
fueconorg-885	117	4	illustrate	illustrate	VERB
fueconorg-885	117	5	the	the	DET
fueconorg-885	117	6	calculations	calculation	NOUN
fueconorg-885	117	7	of	of	ADP
fueconorg-885	117	8	tax	tax	NOUN
fueconorg-885	117	9	liabilities	liability	NOUN
fueconorg-885	117	10	in	in	ADP
fueconorg-885	117	11	a	a	DET
fueconorg-885	117	12	situation	situation	NOUN
fueconorg-885	117	13	when	when	SCONJ
fueconorg-885	117	14	the	the	DET
fueconorg-885	117	15	transfer	transfer	NOUN
fueconorg-885	117	16	pricing	pricing	NOUN
fueconorg-885	117	17	is	be	AUX
fueconorg-885	117	18	equal	equal	ADJ
fueconorg-885	117	19	to	to	ADP
fueconorg-885	117	20	the	the	DET
fueconorg-885	117	21	external	external	ADJ
fueconorg-885	117	22	pricing	pricing	NOUN
fueconorg-885	117	23	at	at	ADP
fueconorg-885	117	24	which	which	PRON
fueconorg-885	117	25	other	other	ADJ
fueconorg-885	117	26	companies	company	NOUN
fueconorg-885	117	27	purchase	purchase	VERB
fueconorg-885	117	28	a	a	DET
fueconorg-885	117	29	specific	specific	ADJ
fueconorg-885	117	30	product	product	NOUN
fueconorg-885	117	31	,	,	PUNCT
fueconorg-885	117	32	and	and	CCONJ
fueconorg-885	117	33	at	at	ADP
fueconorg-885	117	34	which	which	PRON
fueconorg-885	117	35	the	the	DET
fueconorg-885	117	36	internal	internal	ADJ
fueconorg-885	117	37	transfer	transfer	NOUN
fueconorg-885	117	38	costs	cost	NOUN
fueconorg-885	117	39	amount	amount	NOUN
fueconorg-885	117	40	to	to	ADP
fueconorg-885	117	41	1.000.000	1.000.000	NUM
fueconorg-885	117	42	m.u	m.u	NOUN
fueconorg-885	117	43	.	.	PUNCT
fueconorg-885	118	1	(	(	PUNCT
fueconorg-885	118	2	table	table	NOUN
fueconorg-885	118	3	2	2	NUM
fueconorg-885	118	4	)	)	PUNCT
fueconorg-885	118	5	and	and	CCONJ
fueconorg-885	118	6	when	when	SCONJ
fueconorg-885	118	7	the	the	DET
fueconorg-885	118	8	costs	cost	NOUN
fueconorg-885	118	9	of	of	ADP
fueconorg-885	118	10	internal	internal	ADJ
fueconorg-885	118	11	transfers	transfer	NOUN
fueconorg-885	118	12	amount	amount	NOUN
fueconorg-885	118	13	to	to	ADP
fueconorg-885	118	14	3.750.000	3.750.000	NUM
fueconorg-885	118	15	m.u	m.u	NOUN
fueconorg-885	118	16	.	.	PUNCT
fueconorg-885	118	17	(	(	PUNCT
fueconorg-885	118	18	table	table	NOUN
fueconorg-885	118	19	3	3	NUM
fueconorg-885	118	20	)	)	PUNCT
fueconorg-885	118	21	.	.	PUNCT
fueconorg-885	119	1	determination	determination	NOUN
fueconorg-885	119	2	of	of	ADP
fueconorg-885	119	3	transfer	transfer	NOUN
fueconorg-885	119	4	pricing	pricing	NOUN
fueconorg-885	119	5	in	in	ADP
fueconorg-885	119	6	multinational	multinational	ADJ
fueconorg-885	119	7	companies	company	NOUN
fueconorg-885	119	8	33	33	NUM
fueconorg-885	119	9	table	table	NOUN
fueconorg-885	119	10	2	2	NUM
fueconorg-885	119	11	calculation	calculation	NOUN
fueconorg-885	119	12	of	of	ADP
fueconorg-885	119	13	tax	tax	NOUN
fueconorg-885	119	14	liability	liability	NOUN
fueconorg-885	119	15	by	by	ADP
fueconorg-885	119	16	applying	apply	VERB
fueconorg-885	119	17	lower	low	ADJ
fueconorg-885	119	18	transfer	transfer	NOUN
fueconorg-885	119	19	price	price	NOUN
fueconorg-885	119	20	elements	element	NOUN
fueconorg-885	119	21	subsidiary	subsidiary	NOUN
fueconorg-885	119	22	b	b	PROPN
fueconorg-885	119	23	subsidiary	subsidiary	NOUN
fueconorg-885	119	24	a	a	DET
fueconorg-885	119	25	revenue	revenue	NOUN
fueconorg-885	119	26	1,000,000	1,000,000	NUM
fueconorg-885	119	27	m.u	m.u	NOUN
fueconorg-885	119	28	.	.	PROPN
fueconorg-885	119	29	9,000,000	9,000,000	NUM
fueconorg-885	119	30	m.u	m.u	NOUN
fueconorg-885	119	31	.	.	PUNCT
fueconorg-885	119	32	production	production	NOUN
fueconorg-885	119	33	costs	cost	NOUN
fueconorg-885	119	34	(	(	PUNCT
fueconorg-885	119	35	750,000	750,000	NUM
fueconorg-885	119	36	)	)	PUNCT
fueconorg-885	119	37	m.u	m.u	PROPN
fueconorg-885	119	38	.	.	PROPN
fueconorg-885	120	1	(	(	PUNCT
fueconorg-885	120	2	2,250,000	2,250,000	NUM
fueconorg-885	120	3	)	)	PUNCT
fueconorg-885	120	4	m.u	m.u	PROPN
fueconorg-885	120	5	.	.	PROPN
fueconorg-885	120	6	transferred	transfer	VERB
fueconorg-885	120	7	goods	good	NOUN
fueconorg-885	120	8	costs	cost	NOUN
fueconorg-885	120	9	(	(	PUNCT
fueconorg-885	120	10	1,000,000	1,000,000	NUM
fueconorg-885	120	11	)	)	PUNCT
fueconorg-885	120	12	m.u	m.u	PROPN
fueconorg-885	120	13	.	.	PROPN
fueconorg-885	120	14	taxable	taxable	ADJ
fueconorg-885	120	15	income	income	NOUN
fueconorg-885	120	16	250,000	250,000	NUM
fueconorg-885	120	17	m.u	m.u	NOUN
fueconorg-885	120	18	.	.	PROPN
fueconorg-885	120	19	5,750,000	5,750,000	NUM
fueconorg-885	120	20	m.u	m.u	NOUN
fueconorg-885	120	21	.	.	PROPN
fueconorg-885	120	22	tax	tax	NOUN
fueconorg-885	120	23	rate	rate	NOUN
fueconorg-885	120	24	0.30	0.30	NUM
fueconorg-885	120	25	0.60	0.60	NUM
fueconorg-885	120	26	tax	tax	NOUN
fueconorg-885	120	27	liability	liability	NOUN
fueconorg-885	120	28	75,000	75,000	NUM
fueconorg-885	120	29	m.u	m.u	NOUN
fueconorg-885	120	30	.	.	PROPN
fueconorg-885	120	31	3,450,000	3,450,000	NUM
fueconorg-885	120	32	m.u	m.u	PROPN
fueconorg-885	120	33	.	.	PROPN
fueconorg-885	120	34	total	total	ADJ
fueconorg-885	120	35	tax	tax	NOUN
fueconorg-885	120	36	liability	liability	NOUN
fueconorg-885	120	37	3,525,000	3,525,000	NUM
fueconorg-885	120	38	m.u	m.u	NOUN
fueconorg-885	120	39	.	.	PROPN
fueconorg-885	120	40	table	table	NOUN
fueconorg-885	120	41	3	3	NUM
fueconorg-885	120	42	calculation	calculation	NOUN
fueconorg-885	120	43	of	of	ADP
fueconorg-885	120	44	tax	tax	NOUN
fueconorg-885	120	45	liability	liability	NOUN
fueconorg-885	120	46	by	by	ADP
fueconorg-885	120	47	applying	apply	VERB
fueconorg-885	120	48	higher	high	ADJ
fueconorg-885	120	49	transfer	transfer	NOUN
fueconorg-885	120	50	price	price	NOUN
fueconorg-885	120	51	elements	element	NOUN
fueconorg-885	120	52	subsidiary	subsidiary	NOUN
fueconorg-885	120	53	b	b	PROPN
fueconorg-885	120	54	subsidiary	subsidiary	NOUN
fueconorg-885	120	55	a	a	DET
fueconorg-885	120	56	revenue	revenue	NOUN
fueconorg-885	120	57	3,750,000	3,750,000	NUM
fueconorg-885	120	58	m.u	m.u	NOUN
fueconorg-885	120	59	.	.	PROPN
fueconorg-885	120	60	9,000,000	9,000,000	NUM
fueconorg-885	120	61	m.u	m.u	NOUN
fueconorg-885	120	62	.	.	PUNCT
fueconorg-885	120	63	production	production	NOUN
fueconorg-885	120	64	costs	cost	NOUN
fueconorg-885	120	65	(	(	PUNCT
fueconorg-885	120	66	750,000	750,000	NUM
fueconorg-885	120	67	)	)	PUNCT
fueconorg-885	120	68	m.u	m.u	PROPN
fueconorg-885	120	69	.	.	PROPN
fueconorg-885	120	70	(	(	PUNCT
fueconorg-885	120	71	2,250,000	2,250,000	NUM
fueconorg-885	120	72	)	)	PUNCT
fueconorg-885	120	73	m.u	m.u	PROPN
fueconorg-885	120	74	.	.	PROPN
fueconorg-885	120	75	transferred	transfer	VERB
fueconorg-885	120	76	goods	good	NOUN
fueconorg-885	120	77	costs	cost	NOUN
fueconorg-885	120	78	(	(	PUNCT
fueconorg-885	120	79	3,750,000	3,750,000	NUM
fueconorg-885	120	80	)	)	PUNCT
fueconorg-885	120	81	m.u	m.u	PROPN
fueconorg-885	120	82	.	.	PROPN
fueconorg-885	120	83	taxable	taxable	ADJ
fueconorg-885	120	84	income	income	NOUN
fueconorg-885	120	85	3,000,000	3,000,000	NUM
fueconorg-885	120	86	m.u	m.u	NOUN
fueconorg-885	120	87	.	.	PROPN
fueconorg-885	120	88	3,000,000	3,000,000	NUM
fueconorg-885	120	89	m.u	m.u	PROPN
fueconorg-885	120	90	.	.	PROPN
fueconorg-885	120	91	tax	tax	NOUN
fueconorg-885	120	92	rate	rate	NOUN
fueconorg-885	120	93	0.30	0.30	NUM
fueconorg-885	120	94	0.60	0.60	NUM
fueconorg-885	120	95	tax	tax	NOUN
fueconorg-885	120	96	liability	liability	NOUN
fueconorg-885	120	97	900,000	900,000	NUM
fueconorg-885	120	98	m.u	m.u	NOUN
fueconorg-885	120	99	.	.	PROPN
fueconorg-885	120	100	1,800,000	1,800,000	NUM
fueconorg-885	120	101	m.u	m.u	PROPN
fueconorg-885	120	102	.	.	PROPN
fueconorg-885	120	103	total	total	ADJ
fueconorg-885	120	104	tax	tax	NOUN
fueconorg-885	120	105	liability	liability	NOUN
fueconorg-885	120	106	2,700,000	2,700,000	NUM
fueconorg-885	120	107	m.u	m.u	NOUN
fueconorg-885	120	108	.	.	PROPN
fueconorg-885	120	109	based	base	VERB
fueconorg-885	120	110	on	on	ADP
fueconorg-885	120	111	the	the	DET
fueconorg-885	120	112	data	datum	NOUN
fueconorg-885	120	113	presented	present	VERB
fueconorg-885	120	114	above	above	ADV
fueconorg-885	120	115	,	,	PUNCT
fueconorg-885	120	116	we	we	PRON
fueconorg-885	120	117	can	can	AUX
fueconorg-885	120	118	conclude	conclude	VERB
fueconorg-885	120	119	that	that	SCONJ
fueconorg-885	120	120	the	the	DET
fueconorg-885	120	121	company	company	NOUN
fueconorg-885	120	122	“	"	PUNCT
fueconorg-885	120	123	xyz	xyz	PROPN
fueconorg-885	120	124	”	"	PUNCT
fueconorg-885	120	125	saved	save	VERB
fueconorg-885	120	126	an	an	DET
fueconorg-885	120	127	even	even	ADV
fueconorg-885	120	128	825,000	825,000	NUM
fueconorg-885	120	129	m.u	m.u	NOUN
fueconorg-885	120	130	.	.	PUNCT
fueconorg-885	120	131	by	by	ADP
fueconorg-885	120	132	paying	pay	VERB
fueconorg-885	120	133	fewer	few	ADJ
fueconorg-885	120	134	tax	tax	NOUN
fueconorg-885	120	135	liabilities	liability	NOUN
fueconorg-885	120	136	,	,	PUNCT
fueconorg-885	120	137	based	base	VERB
fueconorg-885	120	138	on	on	ADP
fueconorg-885	120	139	the	the	DET
fueconorg-885	120	140	changes	change	NOUN
fueconorg-885	120	141	in	in	ADP
fueconorg-885	120	142	the	the	DET
fueconorg-885	120	143	amount	amount	NOUN
fueconorg-885	120	144	of	of	ADP
fueconorg-885	120	145	transfer	transfer	NOUN
fueconorg-885	120	146	pricing	pricing	NOUN
fueconorg-885	120	147	.	.	PUNCT
fueconorg-885	121	1	transfer	transfer	NOUN
fueconorg-885	121	2	pricing	pricing	NOUN
fueconorg-885	121	3	can	can	AUX
fueconorg-885	121	4	also	also	ADV
fueconorg-885	121	5	affect	affect	VERB
fueconorg-885	121	6	the	the	DET
fueconorg-885	121	7	competitive	competitive	ADJ
fueconorg-885	121	8	position	position	NOUN
fueconorg-885	121	9	of	of	ADP
fueconorg-885	121	10	business	business	NOUN
fueconorg-885	121	11	units	unit	NOUN
fueconorg-885	121	12	abroad	abroad	ADV
fueconorg-885	121	13	.	.	PUNCT
fueconorg-885	122	1	low	low	ADJ
fueconorg-885	122	2	transfer	transfer	NOUN
fueconorg-885	122	3	pricing	pricing	NOUN
fueconorg-885	122	4	leads	lead	VERB
fueconorg-885	122	5	to	to	ADP
fueconorg-885	122	6	strengthening	strengthen	VERB
fueconorg-885	122	7	the	the	DET
fueconorg-885	122	8	competitive	competitive	ADJ
fueconorg-885	122	9	position	position	NOUN
fueconorg-885	122	10	of	of	ADP
fueconorg-885	122	11	certain	certain	ADJ
fueconorg-885	122	12	subsidiaries	subsidiary	NOUN
fueconorg-885	122	13	,	,	PUNCT
fueconorg-885	122	14	while	while	SCONJ
fueconorg-885	122	15	a	a	DET
fueconorg-885	122	16	high	high	ADJ
fueconorg-885	122	17	transfer	transfer	NOUN
fueconorg-885	122	18	pricing	pricing	NOUN
fueconorg-885	122	19	weakens	weaken	VERB
fueconorg-885	122	20	the	the	DET
fueconorg-885	122	21	position	position	NOUN
fueconorg-885	122	22	.	.	PUNCT
fueconorg-885	123	1	multinational	multinational	ADJ
fueconorg-885	123	2	companies	company	NOUN
fueconorg-885	123	3	use	use	VERB
fueconorg-885	123	4	transfer	transfer	NOUN
fueconorg-885	123	5	pricing	pricing	NOUN
fueconorg-885	123	6	also	also	ADV
fueconorg-885	123	7	to	to	PART
fueconorg-885	123	8	provide	provide	VERB
fueconorg-885	123	9	a	a	DET
fueconorg-885	123	10	better	well	ADJ
fueconorg-885	123	11	bargaining	bargaining	NOUN
fueconorg-885	123	12	position	position	NOUN
fueconorg-885	123	13	by	by	ADP
fueconorg-885	123	14	maintaining	maintain	VERB
fueconorg-885	123	15	the	the	DET
fueconorg-885	123	16	best	good	ADJ
fueconorg-885	123	17	possible	possible	ADJ
fueconorg-885	123	18	relations	relation	NOUN
fueconorg-885	123	19	with	with	ADP
fueconorg-885	123	20	the	the	DET
fueconorg-885	123	21	local	local	ADJ
fueconorg-885	123	22	government	government	NOUN
fueconorg-885	123	23	and	and	CCONJ
fueconorg-885	123	24	its	its	PRON
fueconorg-885	123	25	organizations	organization	NOUN
fueconorg-885	123	26	.	.	PUNCT
fueconorg-885	124	1	multinational	multinational	ADJ
fueconorg-885	124	2	companies	company	NOUN
fueconorg-885	124	3	can	can	AUX
fueconorg-885	124	4	use	use	VERB
fueconorg-885	124	5	transfer	transfer	NOUN
fueconorg-885	124	6	pricing	pricing	NOUN
fueconorg-885	124	7	to	to	PART
fueconorg-885	124	8	remain	remain	VERB
fueconorg-885	124	9	competitive	competitive	ADJ
fueconorg-885	124	10	in	in	ADP
fueconorg-885	124	11	international	international	ADJ
fueconorg-885	124	12	markets	market	NOUN
fueconorg-885	124	13	or	or	CCONJ
fueconorg-885	124	14	to	to	PART
fueconorg-885	124	15	break	break	VERB
fueconorg-885	124	16	into	into	ADP
fueconorg-885	124	17	new	new	ADJ
fueconorg-885	124	18	markets	market	NOUN
fueconorg-885	124	19	.	.	PUNCT
fueconorg-885	125	1	when	when	SCONJ
fueconorg-885	125	2	entering	enter	VERB
fueconorg-885	125	3	a	a	DET
fueconorg-885	125	4	new	new	ADJ
fueconorg-885	125	5	market	market	NOUN
fueconorg-885	125	6	,	,	PUNCT
fueconorg-885	125	7	the	the	DET
fueconorg-885	125	8	company	company	NOUN
fueconorg-885	125	9	may	may	AUX
fueconorg-885	125	10	establish	establish	VERB
fueconorg-885	125	11	a	a	DET
fueconorg-885	125	12	selling	selling	NOUN
fueconorg-885	125	13	subsidiary	subsidiary	NOUN
fueconorg-885	125	14	.	.	PUNCT
fueconorg-885	126	1	in	in	ADP
fueconorg-885	126	2	order	order	NOUN
fueconorg-885	126	3	to	to	PART
fueconorg-885	126	4	win	win	VERB
fueconorg-885	126	5	a	a	DET
fueconorg-885	126	6	certain	certain	ADJ
fueconorg-885	126	7	market	market	NOUN
fueconorg-885	126	8	share	share	NOUN
fueconorg-885	126	9	,	,	PUNCT
fueconorg-885	126	10	a	a	DET
fueconorg-885	126	11	subsidiary	subsidiary	NOUN
fueconorg-885	126	12	with	with	ADP
fueconorg-885	126	13	a	a	DET
fueconorg-885	126	14	discounted	discount	VERB
fueconorg-885	126	15	pricing	pricing	NOUN
fueconorg-885	126	16	has	have	VERB
fueconorg-885	126	17	an	an	DET
fueconorg-885	126	18	aggressive	aggressive	ADJ
fueconorg-885	126	19	approach	approach	NOUN
fueconorg-885	126	20	on	on	ADP
fueconorg-885	126	21	the	the	DET
fueconorg-885	126	22	market	market	NOUN
fueconorg-885	126	23	.	.	PUNCT
fueconorg-885	127	1	to	to	PART
fueconorg-885	127	2	ensure	ensure	VERB
fueconorg-885	127	3	the	the	DET
fueconorg-885	127	4	profitability	profitability	NOUN
fueconorg-885	127	5	and	and	CCONJ
fueconorg-885	127	6	competitiveness	competitiveness	NOUN
fueconorg-885	127	7	of	of	ADP
fueconorg-885	127	8	the	the	DET
fueconorg-885	127	9	new	new	ADJ
fueconorg-885	127	10	operations	operation	NOUN
fueconorg-885	127	11	,	,	PUNCT
fueconorg-885	127	12	the	the	DET
fueconorg-885	127	13	parent	parent	NOUN
fueconorg-885	127	14	company	company	NOUN
fueconorg-885	127	15	can	can	AUX
fueconorg-885	127	16	sell	sell	VERB
fueconorg-885	127	17	products	product	NOUN
fueconorg-885	127	18	and	and	CCONJ
fueconorg-885	127	19	services	service	NOUN
fueconorg-885	127	20	at	at	ADP
fueconorg-885	127	21	a	a	DET
fueconorg-885	127	22	low	low	ADJ
fueconorg-885	127	23	transfer	transfer	NOUN
fueconorg-885	127	24	pricing	pricing	NOUN
fueconorg-885	127	25	to	to	ADP
fueconorg-885	127	26	the	the	DET
fueconorg-885	127	27	subsidiary	subsidiary	NOUN
fueconorg-885	127	28	.	.	PUNCT
fueconorg-885	128	1	in	in	ADP
fueconorg-885	128	2	this	this	DET
fueconorg-885	128	3	case	case	NOUN
fueconorg-885	128	4	,	,	PUNCT
fueconorg-885	128	5	the	the	DET
fueconorg-885	128	6	parent	parent	NOUN
fueconorg-885	128	7	company	company	NOUN
fueconorg-885	128	8	is	be	AUX
fueconorg-885	128	9	the	the	DET
fueconorg-885	128	10	one	one	NUM
fueconorg-885	128	11	that	that	PRON
fueconorg-885	128	12	absorbs	absorb	VERB
fueconorg-885	128	13	the	the	DET
fueconorg-885	128	14	subsidiary	subsidiary	NOUN
fueconorg-885	128	15	discount	discount	NOUN
fueconorg-885	128	16	.	.	PUNCT
fueconorg-885	129	1	a	a	DET
fueconorg-885	129	2	survey	survey	NOUN
fueconorg-885	129	3	taken	take	VERB
fueconorg-885	129	4	on	on	ADP
fueconorg-885	129	5	a	a	DET
fueconorg-885	129	6	sample	sample	NOUN
fueconorg-885	129	7	of	of	ADP
fueconorg-885	129	8	500	500	NUM
fueconorg-885	129	9	american	american	ADJ
fueconorg-885	129	10	multinational	multinational	ADJ
fueconorg-885	129	11	companies	company	NOUN
fueconorg-885	129	12	,	,	PUNCT
fueconorg-885	129	13	came	come	VERB
fueconorg-885	129	14	to	to	ADP
fueconorg-885	129	15	the	the	DET
fueconorg-885	129	16	following	following	ADJ
fueconorg-885	129	17	variables	variable	NOUN
fueconorg-885	129	18	on	on	ADP
fueconorg-885	129	19	which	which	PRON
fueconorg-885	129	20	the	the	DET
fueconorg-885	129	21	application	application	NOUN
fueconorg-885	129	22	of	of	ADP
fueconorg-885	129	23	transfer	transfer	NOUN
fueconorg-885	129	24	pricing	pricing	NOUN
fueconorg-885	129	25	has	have	VERB
fueconorg-885	129	26	the	the	DET
fueconorg-885	129	27	greatest	great	ADJ
fueconorg-885	129	28	impact	impact	NOUN
fueconorg-885	129	29	[	[	X
fueconorg-885	129	30	3	3	NUM
fueconorg-885	129	31	,	,	PUNCT
fueconorg-885	129	32	814	814	NUM
fueconorg-885	129	33	]	]	SYM
fueconorg-885	129	34	:	:	PUNCT
fueconorg-885	129	35	34	34	NUM
fueconorg-885	129	36	lj	lj	PROPN
fueconorg-885	129	37	.	.	PUNCT
fueconorg-885	129	38	antić	antić	PROPN
fueconorg-885	129	39	,	,	PUNCT
fueconorg-885	129	40	t.	t.	PROPN
fueconorg-885	129	41	stevanović	stevanović	PROPN
fueconorg-885	129	42	,	,	PUNCT
fueconorg-885	129	43	j.	j.	PROPN
fueconorg-885	129	44	gudurić	gudurić	PROPN
fueconorg-885	129	45	table	table	NOUN
fueconorg-885	129	46	4	4	NUM
fueconorg-885	129	47	ranking	rank	VERB
fueconorg-885	129	48	the	the	DET
fueconorg-885	129	49	impact	impact	NOUN
fueconorg-885	129	50	of	of	ADP
fueconorg-885	129	51	transfer	transfer	NOUN
fueconorg-885	129	52	pricing	pricing	NOUN
fueconorg-885	129	53	on	on	ADP
fueconorg-885	129	54	certain	certain	ADJ
fueconorg-885	129	55	variables	variable	NOUN
fueconorg-885	129	56	ranking	rank	VERB
fueconorg-885	129	57	of	of	ADP
fueconorg-885	129	58	average	average	ADJ
fueconorg-885	129	59	importance	importance	NOUN
fueconorg-885	129	60	score	score	NOUN
fueconorg-885	129	61	variable	variable	ADJ
fueconorg-885	129	62	1	1	NUM
fueconorg-885	129	63	overall	overall	ADJ
fueconorg-885	129	64	profit	profit	NOUN
fueconorg-885	129	65	to	to	ADP
fueconorg-885	129	66	the	the	DET
fueconorg-885	129	67	company	company	NOUN
fueconorg-885	129	68	2	2	NUM
fueconorg-885	129	69	differentials	differential	NOUN
fueconorg-885	129	70	in	in	ADP
fueconorg-885	129	71	income	income	NOUN
fueconorg-885	129	72	tax	tax	NOUN
fueconorg-885	129	73	rates	rate	NOUN
fueconorg-885	129	74	and	and	CCONJ
fueconorg-885	129	75	income	income	NOUN
fueconorg-885	129	76	tax	tax	NOUN
fueconorg-885	129	77	legislation	legislation	NOUN
fueconorg-885	129	78	among	among	ADP
fueconorg-885	129	79	countries	country	NOUN
fueconorg-885	129	80	3	3	NUM
fueconorg-885	129	81	restrictions	restriction	NOUN
fueconorg-885	129	82	imposed	impose	VERB
fueconorg-885	129	83	by	by	ADP
fueconorg-885	129	84	foreign	foreign	ADJ
fueconorg-885	129	85	countries	country	NOUN
fueconorg-885	129	86	on	on	ADP
fueconorg-885	129	87	rapatriation	rapatriation	NOUN
fueconorg-885	129	88	of	of	ADP
fueconorg-885	129	89	profits	profit	NOUN
fueconorg-885	129	90	or	or	CCONJ
fueconorg-885	129	91	dividends	dividend	NOUN
fueconorg-885	129	92	4	4	NUM
fueconorg-885	129	93	the	the	DET
fueconorg-885	129	94	competitive	competitive	ADJ
fueconorg-885	129	95	position	position	NOUN
fueconorg-885	129	96	of	of	ADP
fueconorg-885	129	97	subsidiaries	subsidiary	NOUN
fueconorg-885	129	98	in	in	ADP
fueconorg-885	129	99	foreign	foreign	ADJ
fueconorg-885	129	100	countries	country	NOUN
fueconorg-885	129	101	5	5	NUM
fueconorg-885	129	102	rate	rate	NOUN
fueconorg-885	129	103	of	of	ADP
fueconorg-885	129	104	customs	custom	NOUN
fueconorg-885	129	105	duties	duty	NOUN
fueconorg-885	129	106	and	and	CCONJ
fueconorg-885	129	107	customs	custom	NOUN
fueconorg-885	129	108	legislation	legislation	NOUN
fueconorg-885	129	109	where	where	SCONJ
fueconorg-885	129	110	the	the	DET
fueconorg-885	129	111	company	company	NOUN
fueconorg-885	129	112	has	have	VERB
fueconorg-885	129	113	operations	operation	NOUN
fueconorg-885	129	114	6,7,8	6,7,8	NUM
fueconorg-885	129	115	restrictions	restriction	NOUN
fueconorg-885	129	116	imposed	impose	VERB
fueconorg-885	129	117	by	by	ADP
fueconorg-885	129	118	foreign	foreign	ADJ
fueconorg-885	129	119	countries	country	NOUN
fueconorg-885	129	120	on	on	ADP
fueconorg-885	129	121	the	the	DET
fueconorg-885	129	122	amont	amont	NOUN
fueconorg-885	129	123	of	of	ADP
fueconorg-885	129	124	royalty	royalty	NOUN
fueconorg-885	129	125	management	management	NOUN
fueconorg-885	129	126	fees	fee	NOUN
fueconorg-885	129	127	that	that	PRON
fueconorg-885	129	128	can	can	AUX
fueconorg-885	129	129	be	be	AUX
fueconorg-885	129	130	charged	charge	VERB
fueconorg-885	129	131	against	against	ADP
fueconorg-885	129	132	foreign	foreign	ADJ
fueconorg-885	129	133	subsidiaries	subsidiary	NOUN
fueconorg-885	129	134	6,7,8	6,7,8	NUM
fueconorg-885	129	135	maintaining	maintain	VERB
fueconorg-885	129	136	good	good	ADJ
fueconorg-885	129	137	relationships	relationship	NOUN
fueconorg-885	129	138	with	with	ADP
fueconorg-885	129	139	host	host	NOUN
fueconorg-885	129	140	guvernments	guvernment	VERB
fueconorg-885	129	141	6,7,8	6,7,8	NUM
fueconorg-885	129	142	the	the	DET
fueconorg-885	129	143	need	need	NOUN
fueconorg-885	129	144	to	to	PART
fueconorg-885	129	145	maintain	maintain	VERB
fueconorg-885	129	146	adequate	adequate	ADJ
fueconorg-885	129	147	cash	cash	NOUN
fueconorg-885	129	148	flows	flow	NOUN
fueconorg-885	129	149	in	in	ADP
fueconorg-885	129	150	foreign	foreign	ADJ
fueconorg-885	129	151	subsidaries	subsidarie	NOUN
fueconorg-885	129	152	9	9	NUM
fueconorg-885	129	153	import	import	NOUN
fueconorg-885	129	154	restrictions	restriction	NOUN
fueconorg-885	129	155	imposed	impose	VERB
fueconorg-885	129	156	by	by	ADP
fueconorg-885	129	157	foreign	foreign	ADJ
fueconorg-885	129	158	countries	country	NOUN
fueconorg-885	129	159	10	10	NUM
fueconorg-885	129	160	performance	performance	NOUN
fueconorg-885	129	161	evaluation	evaluation	NOUN
fueconorg-885	129	162	of	of	ADP
fueconorg-885	129	163	foreign	foreign	ADJ
fueconorg-885	129	164	subsidiaries	subsidiary	NOUN
fueconorg-885	129	165	11	11	NUM
fueconorg-885	129	166	the	the	DET
fueconorg-885	129	167	need	need	NOUN
fueconorg-885	129	168	of	of	ADP
fueconorg-885	129	169	subsidiaries	subsidiary	NOUN
fueconorg-885	129	170	in	in	ADP
fueconorg-885	129	171	foreign	foreign	ADJ
fueconorg-885	129	172	countries	country	NOUN
fueconorg-885	129	173	to	to	PART
fueconorg-885	129	174	seek	seek	VERB
fueconorg-885	129	175	local	local	ADJ
fueconorg-885	129	176	funds	fund	NOUN
fueconorg-885	129	177	12	12	NUM
fueconorg-885	129	178	devaluation	devaluation	NOUN
fueconorg-885	129	179	and	and	CCONJ
fueconorg-885	129	180	revaluation	revaluation	NOUN
fueconorg-885	129	181	in	in	ADP
fueconorg-885	129	182	countries	country	NOUN
fueconorg-885	129	183	where	where	SCONJ
fueconorg-885	129	184	the	the	DET
fueconorg-885	129	185	company	company	NOUN
fueconorg-885	129	186	has	have	VERB
fueconorg-885	129	187	operations	operation	NOUN
fueconorg-885	129	188	13,14	13,14	NUM
fueconorg-885	129	189	antidumping	antidumpe	VERB
fueconorg-885	129	190	legislation	legislation	NOUN
fueconorg-885	129	191	of	of	ADP
fueconorg-885	129	192	foreign	foreign	ADJ
fueconorg-885	129	193	countries	country	NOUN
fueconorg-885	129	194	13,14	13,14	NUM
fueconorg-885	129	195	antitrust	antitrust	ADJ
fueconorg-885	129	196	legislation	legislation	NOUN
fueconorg-885	129	197	of	of	ADP
fueconorg-885	129	198	foreign	foreign	ADJ
fueconorg-885	129	199	countries	country	NOUN
fueconorg-885	129	200	15	15	NUM
fueconorg-885	129	201	the	the	DET
fueconorg-885	129	202	interests	interest	NOUN
fueconorg-885	129	203	of	of	ADP
fueconorg-885	129	204	local	local	ADJ
fueconorg-885	129	205	partners	partner	NOUN
fueconorg-885	129	206	in	in	ADP
fueconorg-885	129	207	foreign	foreign	ADJ
fueconorg-885	129	208	countries	country	NOUN
fueconorg-885	129	209	16	16	NUM
fueconorg-885	129	210	rules	rule	NOUN
fueconorg-885	129	211	and	and	CCONJ
fueconorg-885	129	212	requirements	requirement	NOUN
fueconorg-885	129	213	of	of	ADP
fueconorg-885	129	214	financial	financial	ADJ
fueconorg-885	129	215	reporting	reporting	NOUN
fueconorg-885	129	216	for	for	ADP
fueconorg-885	129	217	subsidiaries	subsidiary	NOUN
fueconorg-885	129	218	in	in	ADP
fueconorg-885	129	219	foreign	foreign	ADJ
fueconorg-885	129	220	countries	country	NOUN
fueconorg-885	129	221	17	17	NUM
fueconorg-885	129	222	volume	volume	NOUN
fueconorg-885	129	223	of	of	ADP
fueconorg-885	129	224	interdivisional	interdivisional	ADJ
fueconorg-885	129	225	transfers	transfer	NOUN
fueconorg-885	129	226	18	18	NUM
fueconorg-885	129	227	rates	rate	NOUN
fueconorg-885	129	228	if	if	SCONJ
fueconorg-885	129	229	inflation	inflation	NOUN
fueconorg-885	129	230	in	in	ADP
fueconorg-885	129	231	foreign	foreign	ADJ
fueconorg-885	129	232	countries	country	NOUN
fueconorg-885	129	233	19	19	NUM
fueconorg-885	129	234	risk	risk	NOUN
fueconorg-885	129	235	of	of	ADP
fueconorg-885	129	236	expropriation	expropriation	NOUN
fueconorg-885	129	237	in	in	ADP
fueconorg-885	129	238	foreign	foreign	ADJ
fueconorg-885	129	239	countries	country	NOUN
fueconorg-885	129	240	where	where	SCONJ
fueconorg-885	129	241	the	the	DET
fueconorg-885	129	242	company	company	NOUN
fueconorg-885	129	243	has	have	VERB
fueconorg-885	129	244	operations	operation	NOUN
fueconorg-885	129	245	20	20	NUM
fueconorg-885	129	246	u.s	u.s	PROPN
fueconorg-885	129	247	.	.	PROPN
fueconorg-885	129	248	government	government	NOUN
fueconorg-885	129	249	requirements	requirement	NOUN
fueconorg-885	129	250	on	on	ADP
fueconorg-885	129	251	direct	direct	ADJ
fueconorg-885	129	252	foreign	foreign	ADJ
fueconorg-885	129	253	investments	investment	NOUN
fueconorg-885	129	254	source	source	NOUN
fueconorg-885	129	255	:	:	PUNCT
fueconorg-885	129	256	[	[	X
fueconorg-885	129	257	3,814	3,814	NUM
fueconorg-885	129	258	]	]	PUNCT
fueconorg-885	129	259	almost	almost	ADV
fueconorg-885	129	260	correctly	correctly	ADV
fueconorg-885	129	261	,	,	PUNCT
fueconorg-885	129	262	transfer	transfer	NOUN
fueconorg-885	129	263	pricing	pricing	NOUN
fueconorg-885	129	264	can	can	AUX
fueconorg-885	129	265	save	save	VERB
fueconorg-885	129	266	a	a	DET
fueconorg-885	129	267	company	company	NOUN
fueconorg-885	129	268	millions	million	NOUN
fueconorg-885	129	269	of	of	ADP
fueconorg-885	129	270	dollars	dollar	NOUN
fueconorg-885	129	271	.	.	PUNCT
fueconorg-885	130	1	if	if	SCONJ
fueconorg-885	130	2	not	not	PART
fueconorg-885	130	3	done	do	VERB
fueconorg-885	130	4	accurately	accurately	ADV
fueconorg-885	130	5	,	,	PUNCT
fueconorg-885	130	6	transfer	transfer	NOUN
fueconorg-885	130	7	pricing	pricing	NOUN
fueconorg-885	130	8	can	can	AUX
fueconorg-885	130	9	place	place	VERB
fueconorg-885	130	10	global	global	ADJ
fueconorg-885	130	11	companies	company	NOUN
fueconorg-885	130	12	at	at	ADP
fueconorg-885	130	13	considerable	considerable	ADJ
fueconorg-885	130	14	risk	risk	NOUN
fueconorg-885	130	15	for	for	ADP
fueconorg-885	130	16	audits	audits	NOUN
fueconorg-885	130	17	,	,	PUNCT
fueconorg-885	130	18	interest	interest	NOUN
fueconorg-885	130	19	and	and	CCONJ
fueconorg-885	130	20	penalties	penalty	NOUN
fueconorg-885	130	21	,	,	PUNCT
fueconorg-885	130	22	high	high	ADJ
fueconorg-885	130	23	legal	legal	ADJ
fueconorg-885	130	24	costs	cost	NOUN
fueconorg-885	130	25	,	,	PUNCT
fueconorg-885	130	26	even	even	ADV
fueconorg-885	130	27	result	result	VERB
fueconorg-885	130	28	in	in	ADP
fueconorg-885	130	29	double	double	ADJ
fueconorg-885	130	30	or	or	CCONJ
fueconorg-885	130	31	triple	triple	ADJ
fueconorg-885	130	32	taxation	taxation	NOUN
fueconorg-885	131	1	[	[	X
fueconorg-885	131	2	12	12	NUM
fueconorg-885	131	3	,	,	PUNCT
fueconorg-885	131	4	35	35	NUM
fueconorg-885	131	5	]	]	PUNCT
fueconorg-885	131	6	.	.	PUNCT
fueconorg-885	132	1	this	this	PRON
fueconorg-885	132	2	results	result	VERB
fueconorg-885	132	3	in	in	ADP
fueconorg-885	132	4	an	an	DET
fueconorg-885	132	5	increase	increase	NOUN
fueconorg-885	132	6	in	in	ADP
fueconorg-885	132	7	the	the	DET
fueconorg-885	132	8	total	total	ADJ
fueconorg-885	132	9	cost	cost	NOUN
fueconorg-885	132	10	,	,	PUNCT
fueconorg-885	132	11	the	the	DET
fueconorg-885	132	12	increased	increase	VERB
fueconorg-885	132	13	total	total	ADJ
fueconorg-885	132	14	cost	cost	NOUN
fueconorg-885	132	15	makes	make	VERB
fueconorg-885	132	16	the	the	DET
fueconorg-885	132	17	corporation	corporation	NOUN
fueconorg-885	132	18	less	less	ADV
fueconorg-885	132	19	profitable	profitable	ADJ
fueconorg-885	132	20	.	.	PUNCT
fueconorg-885	133	1	transfer	transfer	NOUN
fueconorg-885	133	2	pricing	pricing	NOUN
fueconorg-885	133	3	was	be	AUX
fueconorg-885	133	4	found	find	VERB
fueconorg-885	133	5	to	to	PART
fueconorg-885	133	6	be	be	AUX
fueconorg-885	133	7	an	an	DET
fueconorg-885	133	8	important	important	ADJ
fueconorg-885	133	9	part	part	NOUN
fueconorg-885	133	10	of	of	ADP
fueconorg-885	133	11	maximizing	maximize	VERB
fueconorg-885	133	12	operating	operating	NOUN
fueconorg-885	133	13	performance	performance	NOUN
fueconorg-885	133	14	[	[	X
fueconorg-885	133	15	11	11	NUM
fueconorg-885	133	16	,	,	PUNCT
fueconorg-885	133	17	5431–5448	5431–5448	NUM
fueconorg-885	133	18	]	]	PUNCT
fueconorg-885	133	19	.	.	PUNCT
fueconorg-885	134	1	determination	determination	NOUN
fueconorg-885	134	2	of	of	ADP
fueconorg-885	134	3	transfer	transfer	NOUN
fueconorg-885	134	4	pricing	pricing	NOUN
fueconorg-885	134	5	in	in	ADP
fueconorg-885	134	6	multinational	multinational	ADJ
fueconorg-885	134	7	companies	company	NOUN
fueconorg-885	134	8	35	35	NUM
fueconorg-885	134	9	2	2	NUM
fueconorg-885	134	10	.	.	PUNCT
fueconorg-885	135	1	methos	methos	NOUN
fueconorg-885	135	2	of	of	ADP
fueconorg-885	135	3	forming	form	VERB
fueconorg-885	135	4	transfer	transfer	NOUN
fueconorg-885	135	5	prising	prising	NOUN
fueconorg-885	135	6	in	in	ADP
fueconorg-885	135	7	multinational	multinational	ADJ
fueconorg-885	135	8	companies	company	NOUN
fueconorg-885	135	9	the	the	DET
fueconorg-885	135	10	pricing	pricing	NOUN
fueconorg-885	135	11	of	of	ADP
fueconorg-885	135	12	internal	internal	ADJ
fueconorg-885	135	13	transfers	transfer	NOUN
fueconorg-885	135	14	that	that	PRON
fueconorg-885	135	15	takes	take	VERB
fueconorg-885	135	16	place	place	NOUN
fueconorg-885	135	17	in	in	ADP
fueconorg-885	135	18	multinational	multinational	ADJ
fueconorg-885	135	19	companies	company	NOUN
fueconorg-885	135	20	should	should	AUX
fueconorg-885	135	21	correspond	correspond	VERB
fueconorg-885	135	22	to	to	ADP
fueconorg-885	135	23	the	the	DET
fueconorg-885	135	24	pricing	pricing	NOUN
fueconorg-885	135	25	at	at	ADP
fueconorg-885	135	26	which	which	PRON
fueconorg-885	135	27	similar	similar	ADJ
fueconorg-885	135	28	transactions	transaction	NOUN
fueconorg-885	135	29	are	be	AUX
fueconorg-885	135	30	carried	carry	VERB
fueconorg-885	135	31	out	out	ADP
fueconorg-885	135	32	on	on	ADP
fueconorg-885	135	33	the	the	DET
fueconorg-885	135	34	external	external	ADJ
fueconorg-885	135	35	market	market	NOUN
fueconorg-885	135	36	.	.	PUNCT
fueconorg-885	136	1	possible	possible	ADJ
fueconorg-885	136	2	deviations	deviation	NOUN
fueconorg-885	136	3	may	may	AUX
fueconorg-885	136	4	occur	occur	VERB
fueconorg-885	136	5	due	due	ADP
fueconorg-885	136	6	to	to	ADP
fueconorg-885	136	7	the	the	DET
fueconorg-885	136	8	certain	certain	ADJ
fueconorg-885	136	9	differences	difference	NOUN
fueconorg-885	136	10	which	which	PRON
fueconorg-885	136	11	may	may	AUX
fueconorg-885	136	12	have	have	VERB
fueconorg-885	136	13	an	an	DET
fueconorg-885	136	14	impact	impact	NOUN
fueconorg-885	136	15	on	on	ADP
fueconorg-885	136	16	the	the	DET
fueconorg-885	136	17	pricing	pricing	NOUN
fueconorg-885	136	18	,	,	PUNCT
fueconorg-885	136	19	and	and	CCONJ
fueconorg-885	136	20	which	which	PRON
fueconorg-885	136	21	relate	relate	VERB
fueconorg-885	136	22	to	to	ADP
fueconorg-885	136	23	the	the	DET
fueconorg-885	136	24	transportation	transportation	NOUN
fueconorg-885	136	25	costs	cost	NOUN
fueconorg-885	136	26	,	,	PUNCT
fueconorg-885	136	27	insurance	insurance	NOUN
fueconorg-885	136	28	costs	cost	NOUN
fueconorg-885	136	29	,	,	PUNCT
fueconorg-885	136	30	customs	custom	NOUN
fueconorg-885	136	31	duties	duty	NOUN
fueconorg-885	136	32	and	and	CCONJ
fueconorg-885	136	33	taxes	taxis	NOUN
fueconorg-885	136	34	,	,	PUNCT
fueconorg-885	136	35	as	as	ADV
fueconorg-885	136	36	well	well	ADV
fueconorg-885	136	37	as	as	ADP
fueconorg-885	136	38	marketing	marketing	NOUN
fueconorg-885	136	39	costs	cost	NOUN
fueconorg-885	136	40	.	.	PUNCT
fueconorg-885	137	1	landing	landing	NOUN
fueconorg-885	137	2	costs	cost	NOUN
fueconorg-885	137	3	(	(	PUNCT
fueconorg-885	137	4	e.g.	e.g.	ADV
fueconorg-885	137	5	freight	freight	NOUN
fueconorg-885	137	6	,	,	PUNCT
fueconorg-885	137	7	insurance	insurance	NOUN
fueconorg-885	137	8	,	,	PUNCT
fueconorg-885	137	9	customs	custom	NOUN
fueconorg-885	137	10	duties	duty	NOUN
fueconorg-885	137	11	and	and	CCONJ
fueconorg-885	137	12	special	special	ADJ
fueconorg-885	137	13	taxes	taxis	NOUN
fueconorg-885	137	14	)	)	PUNCT
fueconorg-885	137	15	can	can	AUX
fueconorg-885	137	16	increase	increase	VERB
fueconorg-885	137	17	the	the	DET
fueconorg-885	137	18	allowable	allowable	ADJ
fueconorg-885	137	19	transfer	transfer	NOUN
fueconorg-885	137	20	price	price	NOUN
fueconorg-885	137	21	,	,	PUNCT
fueconorg-885	137	22	while	while	SCONJ
fueconorg-885	137	23	marketing	marketing	NOUN
fueconorg-885	137	24	costs	cost	NOUN
fueconorg-885	137	25	are	be	AUX
fueconorg-885	137	26	usually	usually	ADV
fueconorg-885	137	27	avoided	avoid	VERB
fueconorg-885	137	28	for	for	ADP
fueconorg-885	137	29	internal	internal	ADJ
fueconorg-885	137	30	transfer	transfer	NOUN
fueconorg-885	137	31	and	and	CCONJ
fueconorg-885	137	32	reduction	reduction	NOUN
fueconorg-885	137	33	of	of	ADP
fueconorg-885	137	34	transfer	transfer	NOUN
fueconorg-885	137	35	price	price	NOUN
fueconorg-885	138	1	[	[	X
fueconorg-885	138	2	2	2	NUM
fueconorg-885	138	3	,	,	PUNCT
fueconorg-885	138	4	502	502	NUM
fueconorg-885	138	5	]	]	PUNCT
fueconorg-885	138	6	.	.	PUNCT
fueconorg-885	139	1	determining	determine	VERB
fueconorg-885	139	2	transfer	transfer	NOUN
fueconorg-885	139	3	pricing	pricing	NOUN
fueconorg-885	139	4	in	in	ADP
fueconorg-885	139	5	transactions	transaction	NOUN
fueconorg-885	139	6	between	between	ADP
fueconorg-885	139	7	subsidiaries	subsidiary	NOUN
fueconorg-885	139	8	of	of	ADP
fueconorg-885	139	9	multinational	multinational	ADJ
fueconorg-885	139	10	companies	company	NOUN
fueconorg-885	139	11	is	be	AUX
fueconorg-885	139	12	usually	usually	ADV
fueconorg-885	139	13	based	base	VERB
fueconorg-885	139	14	either	either	CCONJ
fueconorg-885	139	15	on	on	ADP
fueconorg-885	139	16	costs	cost	NOUN
fueconorg-885	139	17	or	or	CCONJ
fueconorg-885	139	18	estimated	estimate	VERB
fueconorg-885	139	19	market	market	NOUN
fueconorg-885	139	20	pricing	pricing	NOUN
fueconorg-885	139	21	for	for	ADP
fueconorg-885	139	22	products	product	NOUN
fueconorg-885	139	23	and	and	CCONJ
fueconorg-885	139	24	services	service	NOUN
fueconorg-885	139	25	that	that	PRON
fueconorg-885	139	26	are	be	AUX
fueconorg-885	139	27	traded	trade	VERB
fueconorg-885	139	28	.	.	PUNCT
fueconorg-885	140	1	the	the	DET
fueconorg-885	140	2	most	most	ADV
fueconorg-885	140	3	commonly	commonly	ADV
fueconorg-885	140	4	applied	apply	VERB
fueconorg-885	140	5	methods	method	NOUN
fueconorg-885	140	6	for	for	ADP
fueconorg-885	140	7	determining	determine	VERB
fueconorg-885	140	8	transfer	transfer	NOUN
fueconorg-885	140	9	pricing	pricing	NOUN
fueconorg-885	140	10	in	in	ADP
fueconorg-885	140	11	these	these	DET
fueconorg-885	140	12	types	type	NOUN
fueconorg-885	140	13	of	of	ADP
fueconorg-885	140	14	transactions	transaction	NOUN
fueconorg-885	140	15	are	be	AUX
fueconorg-885	140	16	the	the	DET
fueconorg-885	140	17	comparable	comparable	ADJ
fueconorg-885	140	18	uncontrolled	uncontrolled	ADJ
fueconorg-885	140	19	price	price	NOUN
fueconorg-885	140	20	method	method	NOUN
fueconorg-885	140	21	,	,	PUNCT
fueconorg-885	140	22	the	the	DET
fueconorg-885	140	23	resale	resale	NOUN
fueconorg-885	140	24	price	price	NOUN
fueconorg-885	140	25	method	method	NOUN
fueconorg-885	140	26	,	,	PUNCT
fueconorg-885	140	27	the	the	DET
fueconorg-885	140	28	cost	cost	NOUN
fueconorg-885	140	29	-	-	PUNCT
fueconorg-885	140	30	plus	plus	CCONJ
fueconorg-885	140	31	method	method	NOUN
fueconorg-885	140	32	and	and	CCONJ
fueconorg-885	140	33	the	the	DET
fueconorg-885	140	34	comparable	comparable	ADJ
fueconorg-885	140	35	profits	profit	NOUN
fueconorg-885	140	36	method	method	NOUN
fueconorg-885	140	37	.	.	PUNCT
fueconorg-885	141	1	the	the	DET
fueconorg-885	141	2	transfer	transfer	NOUN
fueconorg-885	141	3	pricing	pricing	NOUN
fueconorg-885	141	4	determined	determine	VERB
fueconorg-885	141	5	by	by	ADP
fueconorg-885	141	6	the	the	DET
fueconorg-885	141	7	method	method	NOUN
fueconorg-885	141	8	of	of	ADP
fueconorg-885	141	9	comparable	comparable	ADJ
fueconorg-885	141	10	uncontrolled	uncontrolled	ADJ
fueconorg-885	141	11	price	price	NOUN
fueconorg-885	141	12	is	be	AUX
fueconorg-885	141	13	actually	actually	ADV
fueconorg-885	141	14	a	a	DET
fueconorg-885	141	15	market	market	NOUN
fueconorg-885	141	16	pricing	pricing	NOUN
fueconorg-885	141	17	.	.	PUNCT
fueconorg-885	142	1	in	in	ADP
fueconorg-885	142	2	order	order	NOUN
fueconorg-885	142	3	for	for	ADP
fueconorg-885	142	4	this	this	DET
fueconorg-885	142	5	method	method	NOUN
fueconorg-885	142	6	to	to	PART
fueconorg-885	142	7	be	be	AUX
fueconorg-885	142	8	applicable	applicable	ADJ
fueconorg-885	142	9	,	,	PUNCT
fueconorg-885	142	10	it	it	PRON
fueconorg-885	142	11	is	be	AUX
fueconorg-885	142	12	necessary	necessary	ADJ
fueconorg-885	142	13	that	that	SCONJ
fueconorg-885	142	14	there	there	PRON
fueconorg-885	142	15	is	be	VERB
fueconorg-885	142	16	an	an	DET
fueconorg-885	142	17	external	external	ADJ
fueconorg-885	142	18	market	market	NOUN
fueconorg-885	142	19	for	for	ADP
fueconorg-885	142	20	a	a	DET
fueconorg-885	142	21	specific	specific	ADJ
fueconorg-885	142	22	product	product	NOUN
fueconorg-885	142	23	or	or	CCONJ
fueconorg-885	142	24	service	service	NOUN
fueconorg-885	142	25	,	,	PUNCT
fueconorg-885	142	26	ie	ie	X
fueconorg-885	142	27	.	.	PUNCT
fueconorg-885	143	1	that	that	SCONJ
fueconorg-885	143	2	in	in	ADP
fueconorg-885	143	3	addition	addition	NOUN
fueconorg-885	143	4	to	to	ADP
fueconorg-885	143	5	the	the	DET
fueconorg-885	143	6	internal	internal	ADJ
fueconorg-885	143	7	sales	sale	NOUN
fueconorg-885	143	8	,	,	PUNCT
fueconorg-885	143	9	the	the	DET
fueconorg-885	143	10	multinational	multinational	ADJ
fueconorg-885	143	11	company	company	NOUN
fueconorg-885	143	12	also	also	ADV
fueconorg-885	143	13	sells	sell	VERB
fueconorg-885	143	14	that	that	DET
fueconorg-885	143	15	product	product	NOUN
fueconorg-885	143	16	or	or	CCONJ
fueconorg-885	143	17	service	service	NOUN
fueconorg-885	143	18	to	to	ADP
fueconorg-885	143	19	the	the	DET
fueconorg-885	143	20	external	external	ADJ
fueconorg-885	143	21	market	market	NOUN
fueconorg-885	143	22	,	,	PUNCT
fueconorg-885	143	23	or	or	CCONJ
fueconorg-885	143	24	that	that	SCONJ
fueconorg-885	143	25	it	it	PRON
fueconorg-885	143	26	is	be	AUX
fueconorg-885	143	27	being	be	AUX
fueconorg-885	143	28	exchanged	exchange	VERB
fueconorg-885	143	29	between	between	ADP
fueconorg-885	143	30	the	the	DET
fueconorg-885	143	31	two	two	NUM
fueconorg-885	143	32	independent	independent	ADJ
fueconorg-885	143	33	companies	company	NOUN
fueconorg-885	143	34	.	.	PUNCT
fueconorg-885	144	1	the	the	DET
fueconorg-885	144	2	resale	resale	NOUN
fueconorg-885	144	3	price	price	NOUN
fueconorg-885	144	4	method	method	NOUN
fueconorg-885	144	5	includes	include	VERB
fueconorg-885	144	6	transfer	transfer	NOUN
fueconorg-885	144	7	products	product	NOUN
fueconorg-885	144	8	and	and	CCONJ
fueconorg-885	144	9	services	service	NOUN
fueconorg-885	144	10	at	at	ADP
fueconorg-885	144	11	a	a	DET
fueconorg-885	144	12	pricing	pricing	NOUN
fueconorg-885	144	13	equal	equal	ADJ
fueconorg-885	144	14	to	to	ADP
fueconorg-885	144	15	the	the	DET
fueconorg-885	144	16	retail	retail	ADJ
fueconorg-885	144	17	price	price	NOUN
fueconorg-885	144	18	reduced	reduce	VERB
fueconorg-885	144	19	for	for	ADP
fueconorg-885	144	20	a	a	DET
fueconorg-885	144	21	certain	certain	ADJ
fueconorg-885	144	22	amount	amount	NOUN
fueconorg-885	144	23	of	of	ADP
fueconorg-885	144	24	profit	profit	NOUN
fueconorg-885	144	25	that	that	PRON
fueconorg-885	144	26	is	be	AUX
fueconorg-885	144	27	realized	realize	VERB
fueconorg-885	144	28	by	by	ADP
fueconorg-885	144	29	the	the	DET
fueconorg-885	144	30	subsidiary	subsidiary	NOUN
fueconorg-885	144	31	-	-	PUNCT
fueconorg-885	144	32	vendor	vendor	NOUN
fueconorg-885	144	33	.	.	PUNCT
fueconorg-885	145	1	the	the	DET
fueconorg-885	145	2	cost	cost	NOUN
fueconorg-885	145	3	-	-	PUNCT
fueconorg-885	145	4	plus	plus	CCONJ
fueconorg-885	145	5	method	method	NOUN
fueconorg-885	145	6	is	be	AUX
fueconorg-885	145	7	based	base	VERB
fueconorg-885	145	8	on	on	ADP
fueconorg-885	145	9	the	the	DET
fueconorg-885	145	10	real	real	ADJ
fueconorg-885	145	11	costs	cost	NOUN
fueconorg-885	145	12	,	,	PUNCT
fueconorg-885	145	13	and	and	CCONJ
fueconorg-885	145	14	transfer	transfer	NOUN
fueconorg-885	145	15	pricing	pricing	NOUN
fueconorg-885	145	16	is	be	AUX
fueconorg-885	145	17	determined	determine	VERB
fueconorg-885	145	18	by	by	ADP
fueconorg-885	145	19	adding	add	VERB
fueconorg-885	145	20	the	the	DET
fueconorg-885	145	21	appropriate	appropriate	ADJ
fueconorg-885	145	22	amount	amount	NOUN
fueconorg-885	145	23	of	of	ADP
fueconorg-885	145	24	profit	profit	NOUN
fueconorg-885	145	25	to	to	ADP
fueconorg-885	145	26	the	the	DET
fueconorg-885	145	27	cost	cost	NOUN
fueconorg-885	145	28	of	of	ADP
fueconorg-885	145	29	production	production	NOUN
fueconorg-885	145	30	of	of	ADP
fueconorg-885	145	31	goods	good	NOUN
fueconorg-885	145	32	and	and	CCONJ
fueconorg-885	145	33	services	service	NOUN
fueconorg-885	145	34	.	.	PUNCT
fueconorg-885	146	1	the	the	DET
fueconorg-885	146	2	comparable	comparable	ADJ
fueconorg-885	146	3	profits	profit	NOUN
fueconorg-885	146	4	method	method	NOUN
fueconorg-885	146	5	involves	involve	VERB
fueconorg-885	146	6	comparing	compare	VERB
fueconorg-885	146	7	the	the	DET
fueconorg-885	146	8	profitability	profitability	NOUN
fueconorg-885	146	9	of	of	ADP
fueconorg-885	146	10	the	the	DET
fueconorg-885	146	11	company	company	NOUN
fueconorg-885	146	12	that	that	PRON
fueconorg-885	146	13	is	be	AUX
fueconorg-885	146	14	engaged	engage	VERB
fueconorg-885	146	15	in	in	ADP
fueconorg-885	146	16	the	the	DET
fueconorg-885	146	17	same	same	ADJ
fueconorg-885	146	18	or	or	CCONJ
fueconorg-885	146	19	similar	similar	ADJ
fueconorg-885	146	20	activity	activity	NOUN
fueconorg-885	146	21	with	with	ADP
fueconorg-885	146	22	the	the	DET
fueconorg-885	146	23	profitability	profitability	NOUN
fueconorg-885	146	24	of	of	ADP
fueconorg-885	146	25	the	the	DET
fueconorg-885	146	26	subsidiary	subsidiary	NOUN
fueconorg-885	146	27	office	office	NOUN
fueconorg-885	146	28	that	that	PRON
fueconorg-885	146	29	uses	use	VERB
fueconorg-885	146	30	transfer	transfer	NOUN
fueconorg-885	146	31	pricing	pricing	NOUN
fueconorg-885	146	32	[	[	X
fueconorg-885	146	33	6	6	NUM
fueconorg-885	146	34	,	,	PUNCT
fueconorg-885	146	35	399	399	NUM
fueconorg-885	146	36	]	]	PUNCT
fueconorg-885	146	37	.	.	PUNCT
fueconorg-885	147	1	the	the	DET
fueconorg-885	147	2	issue	issue	NOUN
fueconorg-885	147	3	of	of	ADP
fueconorg-885	147	4	determining	determine	VERB
fueconorg-885	147	5	transfer	transfer	NOUN
fueconorg-885	147	6	pricing	pricing	NOUN
fueconorg-885	147	7	by	by	ADP
fueconorg-885	147	8	applying	apply	VERB
fueconorg-885	147	9	the	the	DET
fueconorg-885	147	10	method	method	NOUN
fueconorg-885	147	11	of	of	ADP
fueconorg-885	147	12	comparable	comparable	ADJ
fueconorg-885	147	13	uncontrolled	uncontrolled	ADJ
fueconorg-885	147	14	price	price	NOUN
fueconorg-885	147	15	,	,	PUNCT
fueconorg-885	147	16	the	the	DET
fueconorg-885	147	17	resale	resale	NOUN
fueconorg-885	147	18	price	price	NOUN
fueconorg-885	147	19	method	method	NOUN
fueconorg-885	147	20	and	and	CCONJ
fueconorg-885	147	21	the	the	DET
fueconorg-885	147	22	cost	cost	NOUN
fueconorg-885	147	23	-	-	PUNCT
fueconorg-885	147	24	plus	plus	CCONJ
fueconorg-885	147	25	method	method	NOUN
fueconorg-885	147	26	will	will	AUX
fueconorg-885	147	27	be	be	AUX
fueconorg-885	147	28	illustrated	illustrate	VERB
fueconorg-885	147	29	in	in	ADP
fueconorg-885	147	30	the	the	DET
fueconorg-885	147	31	example	example	NOUN
fueconorg-885	147	32	of	of	ADP
fueconorg-885	147	33	a	a	DET
fueconorg-885	147	34	hypothetical	hypothetical	ADJ
fueconorg-885	147	35	multinational	multinational	ADJ
fueconorg-885	147	36	company	company	NOUN
fueconorg-885	147	37	''	''	PUNCT
fueconorg-885	147	38	abc	abc	PROPN
fueconorg-885	147	39	''	''	PUNCT
fueconorg-885	147	40	,	,	PUNCT
fueconorg-885	147	41	which	which	PRON
fueconorg-885	147	42	has	have	VERB
fueconorg-885	147	43	a	a	DET
fueconorg-885	147	44	large	large	ADJ
fueconorg-885	147	45	number	number	NOUN
fueconorg-885	147	46	of	of	ADP
fueconorg-885	147	47	subsidiaries	subsidiary	NOUN
fueconorg-885	147	48	around	around	ADP
fueconorg-885	147	49	the	the	DET
fueconorg-885	147	50	world	world	NOUN
fueconorg-885	147	51	,	,	PUNCT
fueconorg-885	147	52	among	among	ADP
fueconorg-885	147	53	which	which	PRON
fueconorg-885	147	54	subsidiary	subsidiary	NOUN
fueconorg-885	147	55	a	a	X
fueconorg-885	147	56	,	,	PUNCT
fueconorg-885	147	57	which	which	PRON
fueconorg-885	147	58	occurs	occur	VERB
fueconorg-885	147	59	as	as	ADP
fueconorg-885	147	60	the	the	DET
fueconorg-885	147	61	buyer	buyer	NOUN
fueconorg-885	147	62	and	and	CCONJ
fueconorg-885	147	63	subsidiary	subsidiary	NOUN
fueconorg-885	147	64	b	b	PROPN
fueconorg-885	147	65	,	,	PUNCT
fueconorg-885	147	66	which	which	PRON
fueconorg-885	147	67	occurs	occur	VERB
fueconorg-885	147	68	as	as	ADP
fueconorg-885	147	69	the	the	DET
fueconorg-885	147	70	vendor	vendor	NOUN
fueconorg-885	147	71	[	[	X
fueconorg-885	147	72	2	2	NUM
fueconorg-885	147	73	,	,	PUNCT
fueconorg-885	147	74	502	502	NUM
fueconorg-885	147	75	]	]	PUNCT
fueconorg-885	147	76	.	.	PUNCT
fueconorg-885	148	1	subsidiaries	subsidiary	NOUN
fueconorg-885	148	2	a	a	PRON
fueconorg-885	148	3	and	and	CCONJ
fueconorg-885	148	4	b	b	NOUN
fueconorg-885	148	5	are	be	AUX
fueconorg-885	148	6	located	locate	VERB
fueconorg-885	148	7	in	in	ADP
fueconorg-885	148	8	different	different	ADJ
fueconorg-885	148	9	countries	country	NOUN
fueconorg-885	148	10	.	.	PUNCT
fueconorg-885	149	1	subsidiary	subsidiary	NOUN
fueconorg-885	149	2	a	a	DET
fueconorg-885	149	3	procures	procure	VERB
fueconorg-885	149	4	the	the	DET
fueconorg-885	149	5	component	component	NOUN
fueconorg-885	149	6	x	x	PUNCT
fueconorg-885	149	7	from	from	ADP
fueconorg-885	149	8	subsidiary	subsidiary	PROPN
fueconorg-885	149	9	b.	b.	PROPN
fueconorg-885	149	10	component	component	PROPN
fueconorg-885	149	11	x	x	X
fueconorg-885	149	12	can	can	AUX
fueconorg-885	149	13	be	be	AUX
fueconorg-885	149	14	purchased	purchase	VERB
fueconorg-885	149	15	from	from	ADP
fueconorg-885	149	16	external	external	ADJ
fueconorg-885	149	17	suppliers	supplier	NOUN
fueconorg-885	149	18	at	at	ADP
fueconorg-885	149	19	a	a	DET
fueconorg-885	149	20	pricing	pricing	NOUN
fueconorg-885	149	21	of	of	ADP
fueconorg-885	149	22	475	475	NUM
fueconorg-885	149	23	m.u	m.u	PROPN
fueconorg-885	149	24	.	.	PROPN
fueconorg-885	149	25	transport	transport	NOUN
fueconorg-885	149	26	costs	cost	NOUN
fueconorg-885	149	27	and	and	CCONJ
fueconorg-885	149	28	insurance	insurance	NOUN
fueconorg-885	149	29	costs	cost	NOUN
fueconorg-885	149	30	amount	amount	NOUN
fueconorg-885	149	31	to	to	ADP
fueconorg-885	149	32	60	60	NUM
fueconorg-885	149	33	m.u	m.u	PROPN
fueconorg-885	149	34	.	.	PROPN
fueconorg-885	149	35	commission	commission	NOUN
fueconorg-885	149	36	expenses	expense	NOUN
fueconorg-885	149	37	in	in	ADP
fueconorg-885	149	38	the	the	DET
fueconorg-885	149	39	amount	amount	NOUN
fueconorg-885	149	40	of	of	ADP
fueconorg-885	149	41	50	50	NUM
fueconorg-885	149	42	m.u	m.u	NOUN
fueconorg-885	149	43	do	do	AUX
fueconorg-885	149	44	not	not	PART
fueconorg-885	149	45	need	need	VERB
fueconorg-885	149	46	to	to	PART
fueconorg-885	149	47	be	be	AUX
fueconorg-885	149	48	paid	pay	VERB
fueconorg-885	149	49	.	.	PUNCT
fueconorg-885	150	1	the	the	DET
fueconorg-885	150	2	transfer	transfer	NOUN
fueconorg-885	150	3	pricing	pricing	NOUN
fueconorg-885	150	4	determined	determine	VERB
fueconorg-885	150	5	by	by	ADP
fueconorg-885	150	6	using	use	VERB
fueconorg-885	150	7	the	the	DET
fueconorg-885	150	8	method	method	NOUN
fueconorg-885	150	9	of	of	ADP
fueconorg-885	150	10	comparable	comparable	ADJ
fueconorg-885	150	11	uncontrolled	uncontrolled	ADJ
fueconorg-885	150	12	price	price	NOUN
fueconorg-885	150	13	is	be	AUX
fueconorg-885	150	14	485	485	NUM
fueconorg-885	150	15	m.u	m.u	NOUN
fueconorg-885	150	16	,	,	PUNCT
fueconorg-885	150	17	and	and	CCONJ
fueconorg-885	150	18	is	be	AUX
fueconorg-885	150	19	calculated	calculate	VERB
fueconorg-885	150	20	in	in	ADP
fueconorg-885	150	21	the	the	DET
fueconorg-885	150	22	following	following	ADJ
fueconorg-885	150	23	way	way	NOUN
fueconorg-885	150	24	:	:	PUNCT
fueconorg-885	151	1	market	market	NOUN
fueconorg-885	151	2	price	price	NOUN
fueconorg-885	151	3	475	475	NUM
fueconorg-885	151	4	m.u	m.u	PROPN
fueconorg-885	151	5	.	.	PROPN
fueconorg-885	151	6	transport	transport	NOUN
fueconorg-885	151	7	costs	cost	NOUN
fueconorg-885	151	8	and	and	CCONJ
fueconorg-885	151	9	insurance	insurance	NOUN
fueconorg-885	151	10	60	60	NUM
fueconorg-885	151	11	m.u	m.u	NOUN
fueconorg-885	151	12	.	.	PUNCT
fueconorg-885	152	1	comissions	comission	NOUN
fueconorg-885	152	2	(	(	PUNCT
fueconorg-885	152	3	50	50	NUM
fueconorg-885	152	4	m.u	m.u	NOUN
fueconorg-885	152	5	.	.	PUNCT
fueconorg-885	152	6	)	)	PUNCT
fueconorg-885	152	7	transfer	transfer	NOUN
fueconorg-885	152	8	price	price	NOUN
fueconorg-885	152	9	485	485	NUM
fueconorg-885	152	10	m.u	m.u	NOUN
fueconorg-885	152	11	.	.	PROPN
fueconorg-885	152	12	to	to	PART
fueconorg-885	152	13	illustrate	illustrate	VERB
fueconorg-885	152	14	the	the	DET
fueconorg-885	152	15	process	process	NOUN
fueconorg-885	152	16	of	of	ADP
fueconorg-885	152	17	determining	determine	VERB
fueconorg-885	152	18	transfer	transfer	NOUN
fueconorg-885	152	19	pricing	pricing	NOUN
fueconorg-885	152	20	by	by	ADP
fueconorg-885	152	21	using	use	VERB
fueconorg-885	152	22	the	the	DET
fueconorg-885	152	23	method	method	NOUN
fueconorg-885	152	24	of	of	ADP
fueconorg-885	152	25	retail	retail	ADJ
fueconorg-885	152	26	pricing	pricing	NOUN
fueconorg-885	152	27	,	,	PUNCT
fueconorg-885	152	28	we	we	PRON
fueconorg-885	152	29	introduce	introduce	VERB
fueconorg-885	152	30	the	the	DET
fueconorg-885	152	31	assumption	assumption	NOUN
fueconorg-885	152	32	that	that	SCONJ
fueconorg-885	152	33	subsidiary	subsidiary	NOUN
fueconorg-885	152	34	b	b	NOUN
fueconorg-885	152	35	does	do	AUX
fueconorg-885	152	36	not	not	PART
fueconorg-885	152	37	have	have	AUX
fueconorg-885	152	38	external	external	ADJ
fueconorg-885	152	39	sales	sale	NOUN
fueconorg-885	152	40	for	for	ADP
fueconorg-885	152	41	the	the	DET
fueconorg-885	152	42	component	component	NOUN
fueconorg-885	152	43	x	x	PUNCT
fueconorg-885	152	44	that	that	SCONJ
fueconorg-885	152	45	transfers	transfer	NOUN
fueconorg-885	152	46	to	to	ADP
fueconorg-885	152	47	subsidiary	subsidiary	NOUN
fueconorg-885	152	48	a.	a.	NOUN
fueconorg-885	152	49	let	let	VERB
fueconorg-885	152	50	us	we	PRON
fueconorg-885	152	51	also	also	ADV
fueconorg-885	152	52	assume	assume	VERB
fueconorg-885	152	53	that	that	SCONJ
fueconorg-885	152	54	subsidiary	subsidiary	NOUN
fueconorg-885	152	55	a	a	DET
fueconorg-885	152	56	sells	sell	NOUN
fueconorg-885	152	57	component	component	NOUN
fueconorg-885	152	58	x	x	INTJ
fueconorg-885	152	59	at	at	ADP
fueconorg-885	152	60	a	a	DET
fueconorg-885	152	61	pricing	pricing	NOUN
fueconorg-885	152	62	of	of	ADP
fueconorg-885	152	63	525	525	NUM
fueconorg-885	152	64	m.u	m.u	NOUN
fueconorg-885	152	65	.	.	PUNCT
fueconorg-885	152	66	and	and	CCONJ
fueconorg-885	152	67	achieves	achieve	VERB
fueconorg-885	152	68	40	40	NUM
fueconorg-885	152	69	%	%	NOUN
fueconorg-885	152	70	profit	profit	NOUN
fueconorg-885	152	71	from	from	ADP
fueconorg-885	152	72	the	the	DET
fueconorg-885	152	73	purchase	purchase	NOUN
fueconorg-885	152	74	pricing	pricing	NOUN
fueconorg-885	152	75	of	of	ADP
fueconorg-885	152	76	the	the	DET
fueconorg-885	152	77	sold	sell	VERB
fueconorg-885	152	78	goods	good	NOUN
fueconorg-885	152	79	.	.	PUNCT
fueconorg-885	153	1	36	36	NUM
fueconorg-885	153	2	lj	lj	PROPN
fueconorg-885	153	3	.	.	PUNCT
fueconorg-885	154	1	antić	antić	PROPN
fueconorg-885	154	2	,	,	PUNCT
fueconorg-885	154	3	t.	t.	PROPN
fueconorg-885	154	4	stevanović	stevanović	PROPN
fueconorg-885	154	5	,	,	PUNCT
fueconorg-885	154	6	j.	j.	PROPN
fueconorg-885	154	7	gudurić	gudurić	VERB
fueconorg-885	154	8	the	the	DET
fueconorg-885	154	9	transfer	transfer	NOUN
fueconorg-885	154	10	pricing	pricing	NOUN
fueconorg-885	154	11	determined	determine	VERB
fueconorg-885	154	12	by	by	ADP
fueconorg-885	154	13	using	use	VERB
fueconorg-885	154	14	the	the	DET
fueconorg-885	154	15	resale	resale	NOUN
fueconorg-885	154	16	price	price	NOUN
fueconorg-885	154	17	method	method	NOUN
fueconorg-885	154	18	,	,	PUNCT
fueconorg-885	154	19	taking	take	VERB
fueconorg-885	154	20	into	into	ADP
fueconorg-885	154	21	consideration	consideration	NOUN
fueconorg-885	154	22	the	the	DET
fueconorg-885	154	23	above	above	ADV
fueconorg-885	154	24	-	-	PUNCT
fueconorg-885	154	25	mentioned	mention	VERB
fueconorg-885	154	26	assumptions	assumption	NOUN
fueconorg-885	154	27	is	be	AUX
fueconorg-885	154	28	375	375	NUM
fueconorg-885	154	29	m.u	m.u	NOUN
fueconorg-885	154	30	.	.	PROPN
fueconorg-885	154	31	,	,	PUNCT
fueconorg-885	154	32	and	and	CCONJ
fueconorg-885	154	33	is	be	AUX
fueconorg-885	154	34	calculated	calculate	VERB
fueconorg-885	154	35	in	in	ADP
fueconorg-885	154	36	the	the	DET
fueconorg-885	154	37	following	following	ADJ
fueconorg-885	154	38	way	way	NOUN
fueconorg-885	154	39	:	:	PUNCT
fueconorg-885	154	40	resale	resale	NOUN
fueconorg-885	154	41	price	price	NOUN
fueconorg-885	154	42	=	=	NOUN
fueconorg-885	154	43	transfer	transfer	NOUN
fueconorg-885	154	44	price	price	NOUN
fueconorg-885	154	45	+	+	CCONJ
fueconorg-885	154	46	markup	markup	ADJ
fueconorg-885	154	47	perentage	perentage	NOUN
fueconorg-885	154	48	×	×	NOUN
fueconorg-885	154	49	transfer	transfer	NOUN
fueconorg-885	154	50	price	price	NOUN
fueconorg-885	154	51	525	525	NUM
fueconorg-885	154	52	m.u	m.u	NOUN
fueconorg-885	154	53	.	.	PUNCT
fueconorg-885	155	1	=	=	NOUN
fueconorg-885	155	2	transfer	transfer	NOUN
fueconorg-885	155	3	price	price	NOUN
fueconorg-885	155	4	×	×	NOUN
fueconorg-885	155	5	(	(	PUNCT
fueconorg-885	155	6	markup	markup	VERB
fueconorg-885	155	7	percentage	percentage	NOUN
fueconorg-885	155	8	+	+	CCONJ
fueconorg-885	155	9	1	1	X
fueconorg-885	155	10	)	)	PUNCT
fueconorg-885	155	11	525	525	NUM
fueconorg-885	155	12	m.u	m.u	NOUN
fueconorg-885	155	13	.	.	PUNCT
fueconorg-885	156	1	=	=	NOUN
fueconorg-885	156	2	transfer	transfer	NOUN
fueconorg-885	156	3	price	price	NOUN
fueconorg-885	156	4	×	×	NOUN
fueconorg-885	156	5	1,40	1,40	NUM
fueconorg-885	156	6	transfer	transfer	NOUN
fueconorg-885	156	7	price	price	NOUN
fueconorg-885	156	8	=	=	SYM
fueconorg-885	156	9	525/1,40	525/1,40	NUM
fueconorg-885	156	10	transfer	transfer	NOUN
fueconorg-885	156	11	price	price	NOUN
fueconorg-885	156	12	=	=	NOUN
fueconorg-885	156	13	375	375	NUM
fueconorg-885	156	14	m.u	m.u	NOUN
fueconorg-885	156	15	.	.	PUNCT
fueconorg-885	157	1	the	the	DET
fueconorg-885	157	2	process	process	NOUN
fueconorg-885	157	3	of	of	ADP
fueconorg-885	157	4	determining	determine	VERB
fueconorg-885	157	5	the	the	DET
fueconorg-885	157	6	transfer	transfer	NOUN
fueconorg-885	157	7	pricing	pricing	NOUN
fueconorg-885	157	8	by	by	ADP
fueconorg-885	157	9	using	use	VERB
fueconorg-885	157	10	a	a	DET
fueconorg-885	157	11	cost	cost	NOUN
fueconorg-885	157	12	-	-	PUNCT
fueconorg-885	157	13	plus	plus	CCONJ
fueconorg-885	157	14	method	method	NOUN
fueconorg-885	157	15	will	will	AUX
fueconorg-885	157	16	be	be	AUX
fueconorg-885	157	17	illustrated	illustrate	VERB
fueconorg-885	157	18	by	by	ADP
fueconorg-885	157	19	assuming	assume	VERB
fueconorg-885	157	20	that	that	SCONJ
fueconorg-885	157	21	for	for	ADP
fueconorg-885	157	22	component	component	NOUN
fueconorg-885	157	23	x	x	PUNCT
fueconorg-885	157	24	which	which	PRON
fueconorg-885	157	25	is	be	AUX
fueconorg-885	157	26	being	be	AUX
fueconorg-885	157	27	transferred	transfer	VERB
fueconorg-885	157	28	from	from	ADP
fueconorg-885	157	29	subsidiary	subsidiary	NOUN
fueconorg-885	157	30	a	a	PRON
fueconorg-885	157	31	to	to	ADP
fueconorg-885	157	32	subsidiary	subsidiary	PROPN
fueconorg-885	157	33	b	b	CCONJ
fueconorg-885	157	34	there	there	PRON
fueconorg-885	157	35	is	be	VERB
fueconorg-885	157	36	no	no	DET
fueconorg-885	157	37	external	external	ADJ
fueconorg-885	157	38	market	market	NOUN
fueconorg-885	157	39	and	and	CCONJ
fueconorg-885	157	40	that	that	DET
fueconorg-885	157	41	component	component	NOUN
fueconorg-885	157	42	x	x	VERB
fueconorg-885	157	43	is	be	AUX
fueconorg-885	157	44	used	use	VERB
fueconorg-885	157	45	in	in	ADP
fueconorg-885	157	46	the	the	DET
fueconorg-885	157	47	manufacture	manufacture	NOUN
fueconorg-885	157	48	of	of	ADP
fueconorg-885	157	49	product	product	NOUN
fueconorg-885	157	50	y.	y.	NOUN
fueconorg-885	157	51	the	the	DET
fueconorg-885	157	52	production	production	NOUN
fueconorg-885	157	53	costs	cost	NOUN
fueconorg-885	157	54	for	for	ADP
fueconorg-885	157	55	component	component	NOUN
fueconorg-885	157	56	x	x	NOUN
fueconorg-885	157	57	amount	amount	NOUN
fueconorg-885	157	58	to	to	ADP
fueconorg-885	157	59	250	250	NUM
fueconorg-885	157	60	m.u	m.u	NOUN
fueconorg-885	157	61	.	.	PUNCT
fueconorg-885	158	1	the	the	DET
fueconorg-885	158	2	transfer	transfer	NOUN
fueconorg-885	158	3	pricing	pricing	NOUN
fueconorg-885	158	4	determined	determine	VERB
fueconorg-885	158	5	by	by	ADP
fueconorg-885	158	6	using	use	VERB
fueconorg-885	158	7	a	a	DET
fueconorg-885	158	8	cost	cost	NOUN
fueconorg-885	158	9	-	-	PUNCT
fueconorg-885	158	10	plus	plus	CCONJ
fueconorg-885	158	11	method	method	NOUN
fueconorg-885	158	12	taking	take	VERB
fueconorg-885	158	13	into	into	ADP
fueconorg-885	158	14	consideration	consideration	NOUN
fueconorg-885	158	15	the	the	DET
fueconorg-885	158	16	above	above	ADV
fueconorg-885	158	17	-	-	PUNCT
fueconorg-885	158	18	mentioned	mention	VERB
fueconorg-885	158	19	assumptions	assumption	NOUN
fueconorg-885	158	20	is	be	AUX
fueconorg-885	158	21	310	310	NUM
fueconorg-885	158	22	,	,	PUNCT
fueconorg-885	158	23	and	and	CCONJ
fueconorg-885	158	24	is	be	AUX
fueconorg-885	158	25	calculated	calculate	VERB
fueconorg-885	158	26	in	in	ADP
fueconorg-885	158	27	the	the	DET
fueconorg-885	158	28	following	following	ADJ
fueconorg-885	158	29	way	way	NOUN
fueconorg-885	158	30	:	:	PUNCT
fueconorg-885	158	31	market	market	NOUN
fueconorg-885	158	32	price	price	NOUN
fueconorg-885	158	33	=	=	NOUN
fueconorg-885	158	34	production	production	NOUN
fueconorg-885	158	35	costs	cost	NOUN
fueconorg-885	158	36	+	+	CCONJ
fueconorg-885	158	37	transport	transport	NOUN
fueconorg-885	158	38	costs	cost	NOUN
fueconorg-885	158	39	and	and	CCONJ
fueconorg-885	158	40	insurence	insurence	NOUN
fueconorg-885	158	41	transfer	transfer	NOUN
fueconorg-885	158	42	price	price	NOUN
fueconorg-885	158	43	=	=	NOUN
fueconorg-885	158	44	250	250	NUM
fueconorg-885	158	45	m.u	m.u	NOUN
fueconorg-885	158	46	.	.	PUNCT
fueconorg-885	159	1	+	+	CCONJ
fueconorg-885	159	2	60	60	NUM
fueconorg-885	159	3	m.u	m.u	NOUN
fueconorg-885	159	4	.	.	NOUN
fueconorg-885	159	5	transfer	transfer	NOUN
fueconorg-885	159	6	price	price	NOUN
fueconorg-885	159	7	=	=	NOUN
fueconorg-885	159	8	310	310	NUM
fueconorg-885	159	9	m.u	m.u	NOUN
fueconorg-885	159	10	.	.	PUNCT
fueconorg-885	160	1	when	when	SCONJ
fueconorg-885	160	2	considering	consider	VERB
fueconorg-885	160	3	range	range	NOUN
fueconorg-885	160	4	in	in	ADP
fueconorg-885	160	5	which	which	PRON
fueconorg-885	160	6	the	the	DET
fueconorg-885	160	7	transfer	transfer	NOUN
fueconorg-885	160	8	price	price	NOUN
fueconorg-885	160	9	can	can	AUX
fueconorg-885	160	10	be	be	AUX
fueconorg-885	160	11	determined	determine	VERB
fueconorg-885	160	12	,	,	PUNCT
fueconorg-885	160	13	the	the	DET
fueconorg-885	160	14	level	level	NOUN
fueconorg-885	160	15	of	of	ADP
fueconorg-885	160	16	utilization	utilization	NOUN
fueconorg-885	160	17	of	of	ADP
fueconorg-885	160	18	existing	exist	VERB
fueconorg-885	160	19	capacity	capacity	NOUN
fueconorg-885	160	20	also	also	ADV
fueconorg-885	160	21	has	have	VERB
fueconorg-885	160	22	to	to	PART
fueconorg-885	160	23	be	be	AUX
fueconorg-885	160	24	taken	take	VERB
fueconorg-885	160	25	into	into	ADP
fueconorg-885	160	26	account	account	NOUN
fueconorg-885	160	27	.	.	PUNCT
fueconorg-885	161	1	when	when	SCONJ
fueconorg-885	161	2	the	the	DET
fueconorg-885	161	3	subsidiary	subsidiary	NOUN
fueconorg-885	161	4	that	that	PRON
fueconorg-885	161	5	sells	sell	VERB
fueconorg-885	161	6	operates	operate	NOUN
fueconorg-885	161	7	under	under	ADP
fueconorg-885	161	8	conditions	condition	NOUN
fueconorg-885	161	9	of	of	ADP
fueconorg-885	161	10	full	full	ADJ
fueconorg-885	161	11	capacity	capacity	NOUN
fueconorg-885	161	12	utilization	utilization	NOUN
fueconorg-885	161	13	,	,	PUNCT
fueconorg-885	161	14	the	the	DET
fueconorg-885	161	15	opportunity	opportunity	NOUN
fueconorg-885	161	16	cost	cost	NOUN
fueconorg-885	161	17	per	per	ADP
fueconorg-885	161	18	unit	unit	NOUN
fueconorg-885	161	19	is	be	AUX
fueconorg-885	161	20	actually	actually	ADV
fueconorg-885	161	21	the	the	DET
fueconorg-885	161	22	market	market	NOUN
fueconorg-885	161	23	price	price	NOUN
fueconorg-885	161	24	of	of	ADP
fueconorg-885	161	25	the	the	DET
fueconorg-885	161	26	product	product	NOUN
fueconorg-885	161	27	[	[	X
fueconorg-885	161	28	6	6	NUM
fueconorg-885	161	29	,	,	PUNCT
fueconorg-885	161	30	400	400	NUM
fueconorg-885	161	31	]	]	PUNCT
fueconorg-885	161	32	.	.	PUNCT
fueconorg-885	162	1	namely	namely	ADV
fueconorg-885	162	2	,	,	PUNCT
fueconorg-885	162	3	in	in	ADP
fueconorg-885	162	4	conditions	condition	NOUN
fueconorg-885	162	5	of	of	ADP
fueconorg-885	162	6	full	full	ADJ
fueconorg-885	162	7	capacity	capacity	NOUN
fueconorg-885	162	8	utilization	utilization	NOUN
fueconorg-885	162	9	,	,	PUNCT
fueconorg-885	162	10	the	the	DET
fueconorg-885	162	11	seller	seller	NOUN
fueconorg-885	162	12	subsidiary	subsidiary	NOUN
fueconorg-885	162	13	must	must	AUX
fueconorg-885	162	14	give	give	VERB
fueconorg-885	162	15	up	up	ADP
fueconorg-885	162	16	selling	sell	VERB
fueconorg-885	162	17	the	the	DET
fueconorg-885	162	18	product	product	NOUN
fueconorg-885	162	19	on	on	ADP
fueconorg-885	162	20	the	the	DET
fueconorg-885	162	21	external	external	ADJ
fueconorg-885	162	22	market	market	NOUN
fueconorg-885	162	23	if	if	SCONJ
fueconorg-885	162	24	they	they	PRON
fueconorg-885	162	25	decide	decide	VERB
fueconorg-885	162	26	to	to	PART
fueconorg-885	162	27	sell	sell	VERB
fueconorg-885	162	28	products	product	NOUN
fueconorg-885	162	29	internal	internal	ADJ
fueconorg-885	162	30	,	,	PUNCT
fueconorg-885	162	31	to	to	ADP
fueconorg-885	162	32	the	the	DET
fueconorg-885	162	33	customer	customer	NOUN
fueconorg-885	162	34	subsidiary	subsidiary	NOUN
fueconorg-885	162	35	.	.	PUNCT
fueconorg-885	163	1	in	in	ADP
fueconorg-885	163	2	this	this	DET
fueconorg-885	163	3	case	case	NOUN
fueconorg-885	163	4	the	the	DET
fueconorg-885	163	5	market	market	NOUN
fueconorg-885	163	6	price	price	NOUN
fueconorg-885	163	7	represents	represent	VERB
fueconorg-885	163	8	an	an	DET
fueconorg-885	163	9	upper	upper	ADJ
fueconorg-885	163	10	limit	limit	NOUN
fueconorg-885	163	11	for	for	ADP
fueconorg-885	163	12	the	the	DET
fueconorg-885	163	13	transfer	transfer	NOUN
fueconorg-885	163	14	price	price	NOUN
fueconorg-885	163	15	.	.	PUNCT
fueconorg-885	164	1	if	if	SCONJ
fueconorg-885	164	2	the	the	DET
fueconorg-885	164	3	transfer	transfer	NOUN
fueconorg-885	164	4	price	price	NOUN
fueconorg-885	164	5	is	be	AUX
fueconorg-885	164	6	established	establish	VERB
fueconorg-885	164	7	at	at	ADP
fueconorg-885	164	8	a	a	DET
fueconorg-885	164	9	level	level	NOUN
fueconorg-885	164	10	above	above	ADP
fueconorg-885	164	11	the	the	DET
fueconorg-885	164	12	market	market	NOUN
fueconorg-885	164	13	price	price	NOUN
fueconorg-885	164	14	the	the	DET
fueconorg-885	164	15	buying	buying	NOUN
fueconorg-885	164	16	subsidiary	subsidiary	NOUN
fueconorg-885	164	17	will	will	AUX
fueconorg-885	164	18	not	not	PART
fueconorg-885	164	19	be	be	AUX
fueconorg-885	164	20	motivated	motivate	VERB
fueconorg-885	164	21	to	to	PART
fueconorg-885	164	22	do	do	VERB
fueconorg-885	164	23	an	an	DET
fueconorg-885	164	24	internal	internal	ADJ
fueconorg-885	164	25	transfer	transfer	NOUN
fueconorg-885	164	26	.	.	PUNCT
fueconorg-885	165	1	when	when	SCONJ
fueconorg-885	165	2	the	the	DET
fueconorg-885	165	3	selling	selling	NOUN
fueconorg-885	165	4	subsidiary	subsidiary	NOUN
fueconorg-885	165	5	has	have	VERB
fueconorg-885	165	6	enough	enough	ADJ
fueconorg-885	165	7	excess	excess	ADJ
fueconorg-885	165	8	capacity	capacity	NOUN
fueconorg-885	165	9	,	,	PUNCT
fueconorg-885	165	10	lower	low	ADJ
fueconorg-885	165	11	limit	limit	NOUN
fueconorg-885	165	12	of	of	ADP
fueconorg-885	165	13	transfer	transfer	NOUN
fueconorg-885	165	14	pricing	pricing	NOUN
fueconorg-885	165	15	is	be	AUX
fueconorg-885	165	16	determined	determine	VERB
fueconorg-885	165	17	by	by	ADP
fueconorg-885	165	18	the	the	DET
fueconorg-885	165	19	amount	amount	NOUN
fueconorg-885	165	20	of	of	ADP
fueconorg-885	165	21	variable	variable	ADJ
fueconorg-885	165	22	costs	cost	NOUN
fueconorg-885	165	23	.	.	PUNCT
fueconorg-885	166	1	in	in	ADP
fueconorg-885	166	2	the	the	DET
fueconorg-885	166	3	conditions	condition	NOUN
fueconorg-885	166	4	of	of	ADP
fueconorg-885	166	5	insufficient	insufficient	ADJ
fueconorg-885	166	6	capacity	capacity	NOUN
fueconorg-885	166	7	utilization	utilization	NOUN
fueconorg-885	166	8	,	,	PUNCT
fueconorg-885	166	9	the	the	DET
fueconorg-885	166	10	selling	sell	VERB
fueconorg-885	166	11	subsidiary	subsidiary	NOUN
fueconorg-885	166	12	will	will	AUX
fueconorg-885	166	13	not	not	PART
fueconorg-885	166	14	be	be	AUX
fueconorg-885	166	15	motivated	motivate	VERB
fueconorg-885	166	16	to	to	PART
fueconorg-885	166	17	complete	complete	VERB
fueconorg-885	166	18	an	an	DET
fueconorg-885	166	19	internal	internal	ADJ
fueconorg-885	166	20	transfer	transfer	NOUN
fueconorg-885	166	21	if	if	SCONJ
fueconorg-885	166	22	the	the	DET
fueconorg-885	166	23	transfer	transfer	NOUN
fueconorg-885	166	24	price	price	NOUN
fueconorg-885	166	25	is	be	AUX
fueconorg-885	166	26	set	set	VERB
fueconorg-885	166	27	at	at	ADP
fueconorg-885	166	28	a	a	DET
fueconorg-885	166	29	level	level	NOUN
fueconorg-885	166	30	that	that	PRON
fueconorg-885	166	31	does	do	AUX
fueconorg-885	166	32	not	not	PART
fueconorg-885	166	33	cover	cover	VERB
fueconorg-885	166	34	variable	variable	ADJ
fueconorg-885	166	35	costs	cost	NOUN
fueconorg-885	166	36	.	.	PUNCT
fueconorg-885	167	1	the	the	DET
fueconorg-885	167	2	problem	problem	NOUN
fueconorg-885	167	3	of	of	ADP
fueconorg-885	167	4	determining	determine	VERB
fueconorg-885	167	5	the	the	DET
fueconorg-885	167	6	lower	low	ADJ
fueconorg-885	167	7	and	and	CCONJ
fueconorg-885	167	8	upper	upper	ADJ
fueconorg-885	167	9	limits	limit	NOUN
fueconorg-885	167	10	of	of	ADP
fueconorg-885	167	11	transfer	transfer	NOUN
fueconorg-885	167	12	prices	price	NOUN
fueconorg-885	167	13	,	,	PUNCT
fueconorg-885	167	14	regarding	regard	VERB
fueconorg-885	167	15	the	the	DET
fueconorg-885	167	16	level	level	NOUN
fueconorg-885	167	17	of	of	ADP
fueconorg-885	167	18	capacity	capacity	NOUN
fueconorg-885	167	19	utilization	utilization	NOUN
fueconorg-885	167	20	will	will	AUX
fueconorg-885	167	21	be	be	AUX
fueconorg-885	167	22	illustrated	illustrate	VERB
fueconorg-885	167	23	in	in	ADP
fueconorg-885	167	24	the	the	DET
fueconorg-885	167	25	case	case	NOUN
fueconorg-885	167	26	of	of	ADP
fueconorg-885	167	27	hypothetical	hypothetical	ADJ
fueconorg-885	167	28	multinational	multinational	ADJ
fueconorg-885	167	29	company	company	NOUN
fueconorg-885	167	30	“	"	PUNCT
fueconorg-885	167	31	trend	trend	NOUN
fueconorg-885	167	32	”	"	PUNCT
fueconorg-885	167	33	,	,	PUNCT
fueconorg-885	167	34	which	which	PRON
fueconorg-885	167	35	has	have	VERB
fueconorg-885	167	36	a	a	DET
fueconorg-885	167	37	large	large	ADJ
fueconorg-885	167	38	number	number	NOUN
fueconorg-885	167	39	of	of	ADP
fueconorg-885	167	40	subsidiaries	subsidiary	NOUN
fueconorg-885	167	41	around	around	ADP
fueconorg-885	167	42	the	the	DET
fueconorg-885	167	43	world	world	NOUN
fueconorg-885	167	44	,	,	PUNCT
fueconorg-885	167	45	among	among	ADP
fueconorg-885	167	46	which	which	PRON
fueconorg-885	167	47	are	be	AUX
fueconorg-885	167	48	subsidiary	subsidiary	NOUN
fueconorg-885	167	49	c	c	NOUN
fueconorg-885	167	50	,	,	PUNCT
fueconorg-885	167	51	which	which	PRON
fueconorg-885	167	52	appears	appear	VERB
fueconorg-885	167	53	as	as	ADP
fueconorg-885	167	54	the	the	DET
fueconorg-885	167	55	seller	seller	NOUN
fueconorg-885	167	56	and	and	CCONJ
fueconorg-885	167	57	subsidiary	subsidiary	NOUN
fueconorg-885	167	58	d	d	PROPN
fueconorg-885	167	59	,	,	PUNCT
fueconorg-885	167	60	which	which	PRON
fueconorg-885	167	61	appears	appear	VERB
fueconorg-885	167	62	as	as	ADP
fueconorg-885	167	63	the	the	DET
fueconorg-885	167	64	buyer	buyer	NOUN
fueconorg-885	167	65	[	[	X
fueconorg-885	167	66	4	4	NUM
fueconorg-885	167	67	,	,	PUNCT
fueconorg-885	167	68	561	561	NUM
fueconorg-885	167	69	]	]	PUNCT
fueconorg-885	167	70	.	.	PUNCT
fueconorg-885	168	1	subsidiary	subsidiary	PROPN
fueconorg-885	168	2	c	c	PROPN
fueconorg-885	168	3	has	have	VERB
fueconorg-885	168	4	the	the	DET
fueconorg-885	168	5	capacity	capacity	NOUN
fueconorg-885	168	6	to	to	PART
fueconorg-885	168	7	produce	produce	VERB
fueconorg-885	168	8	100,000	100,000	NUM
fueconorg-885	168	9	product	product	NOUN
fueconorg-885	168	10	units	unit	NOUN
fueconorg-885	168	11	.	.	PUNCT
fueconorg-885	169	1	subsidiary	subsidiary	PROPN
fueconorg-885	169	2	c	c	PROPN
fueconorg-885	169	3	sells	sell	VERB
fueconorg-885	169	4	component	component	NOUN
fueconorg-885	169	5	k	k	PROPN
fueconorg-885	169	6	to	to	ADP
fueconorg-885	169	7	subsidiary	subsidiary	PROPN
fueconorg-885	169	8	d.	d.	PROPN
fueconorg-885	169	9	subsidiary	subsidiary	PROPN
fueconorg-885	169	10	c	c	PROPN
fueconorg-885	169	11	sells	sell	VERB
fueconorg-885	169	12	component	component	NOUN
fueconorg-885	169	13	k	k	PROPN
fueconorg-885	169	14	to	to	ADP
fueconorg-885	169	15	the	the	DET
fueconorg-885	169	16	external	external	ADJ
fueconorg-885	169	17	market	market	NOUN
fueconorg-885	169	18	at	at	ADP
fueconorg-885	169	19	a	a	DET
fueconorg-885	169	20	price	price	NOUN
fueconorg-885	169	21	of	of	ADP
fueconorg-885	169	22	38	38	NUM
fueconorg-885	169	23	m.u	m.u	NOUN
fueconorg-885	169	24	.	.	PROPN
fueconorg-885	169	25	variable	variable	ADJ
fueconorg-885	169	26	costs	cost	NOUN
fueconorg-885	169	27	per	per	ADP
fueconorg-885	169	28	component	component	NOUN
fueconorg-885	169	29	k	k	PROPN
fueconorg-885	169	30	unit	unit	NOUN
fueconorg-885	169	31	are	be	AUX
fueconorg-885	169	32	20	20	NUM
fueconorg-885	169	33	m.u	m.u	NOUN
fueconorg-885	169	34	.	.	PROPN
fueconorg-885	169	35	,	,	PUNCT
fueconorg-885	169	36	and	and	CCONJ
fueconorg-885	169	37	fixed	fix	VERB
fueconorg-885	169	38	costs	cost	NOUN
fueconorg-885	169	39	per	per	ADP
fueconorg-885	169	40	unit	unit	NOUN
fueconorg-885	169	41	are	be	AUX
fueconorg-885	169	42	11	11	NUM
fueconorg-885	169	43	mu	mu	NOUN
fueconorg-885	169	44	.	.	PUNCT
fueconorg-885	170	1	subsidiary	subsidiary	PROPN
fueconorg-885	171	1	d	d	PROPN
fueconorg-885	171	2	uses	use	VERB
fueconorg-885	171	3	component	component	NOUN
fueconorg-885	171	4	k	k	PROPN
fueconorg-885	171	5	in	in	ADP
fueconorg-885	171	6	the	the	DET
fueconorg-885	171	7	production	production	NOUN
fueconorg-885	171	8	of	of	ADP
fueconorg-885	171	9	product	product	NOUN
fueconorg-885	171	10	p.	p.	NOUN
fueconorg-885	171	11	subsidiary	subsidiary	NOUN
fueconorg-885	172	1	d	d	ADP
fueconorg-885	172	2	purchases	purchase	NOUN
fueconorg-885	172	3	annually	annually	ADV
fueconorg-885	172	4	10,000	10,000	NUM
fueconorg-885	172	5	units	unit	NOUN
fueconorg-885	172	6	of	of	ADP
fueconorg-885	172	7	component	component	NOUN
fueconorg-885	172	8	k	k	PROPN
fueconorg-885	172	9	from	from	ADP
fueconorg-885	172	10	the	the	DET
fueconorg-885	172	11	external	external	ADJ
fueconorg-885	172	12	supplier	supplier	NOUN
fueconorg-885	172	13	at	at	ADP
fueconorg-885	172	14	the	the	DET
fueconorg-885	172	15	price	price	NOUN
fueconorg-885	172	16	of	of	ADP
fueconorg-885	172	17	36	36	NUM
fueconorg-885	172	18	m.u	m.u	PROPN
fueconorg-885	172	19	.	.	PROPN
fueconorg-885	172	20	per	per	ADP
fueconorg-885	172	21	unit	unit	NOUN
fueconorg-885	172	22	.	.	PUNCT
fueconorg-885	173	1	further	far	ADV
fueconorg-885	173	2	in	in	ADP
fueconorg-885	173	3	the	the	DET
fueconorg-885	173	4	text	text	NOUN
fueconorg-885	173	5	the	the	DET
fueconorg-885	173	6	identification	identification	NOUN
fueconorg-885	173	7	of	of	ADP
fueconorg-885	173	8	a	a	DET
fueconorg-885	173	9	transfer	transfer	NOUN
fueconorg-885	173	10	pricing	pricing	NOUN
fueconorg-885	173	11	range	range	NOUN
fueconorg-885	173	12	under	under	ADP
fueconorg-885	173	13	different	different	ADJ
fueconorg-885	173	14	assumptions	assumption	NOUN
fueconorg-885	173	15	will	will	AUX
fueconorg-885	173	16	be	be	AUX
fueconorg-885	173	17	presented	present	VERB
fueconorg-885	173	18	.	.	PUNCT
fueconorg-885	174	1	determination	determination	NOUN
fueconorg-885	174	2	of	of	ADP
fueconorg-885	174	3	transfer	transfer	NOUN
fueconorg-885	174	4	pricing	pricing	NOUN
fueconorg-885	174	5	in	in	ADP
fueconorg-885	174	6	multinational	multinational	ADJ
fueconorg-885	174	7	companies	company	NOUN
fueconorg-885	174	8	37	37	NUM
fueconorg-885	174	9	if	if	SCONJ
fueconorg-885	174	10	we	we	PRON
fueconorg-885	174	11	assume	assume	VERB
fueconorg-885	174	12	that	that	SCONJ
fueconorg-885	174	13	subsidiary	subsidiary	NOUN
fueconorg-885	174	14	c	c	PROPN
fueconorg-885	174	15	has	have	VERB
fueconorg-885	174	16	enough	enough	ADJ
fueconorg-885	174	17	excess	excess	ADJ
fueconorg-885	174	18	capacity	capacity	NOUN
fueconorg-885	174	19	to	to	PART
fueconorg-885	174	20	meet	meet	VERB
fueconorg-885	174	21	the	the	DET
fueconorg-885	174	22	need	need	NOUN
fueconorg-885	174	23	for	for	ADP
fueconorg-885	174	24	all	all	DET
fueconorg-885	174	25	10,000	10,000	NUM
fueconorg-885	174	26	units	unit	NOUN
fueconorg-885	174	27	of	of	ADP
fueconorg-885	174	28	component	component	NOUN
fueconorg-885	174	29	k	k	PROPN
fueconorg-885	174	30	that	that	DET
fueconorg-885	174	31	subsidiary	subsidiary	NOUN
fueconorg-885	175	1	d	d	X
fueconorg-885	175	2	has	have	AUX
fueconorg-885	175	3	,	,	PUNCT
fueconorg-885	175	4	where	where	SCONJ
fueconorg-885	175	5	at	at	ADP
fueconorg-885	175	6	the	the	DET
fueconorg-885	175	7	same	same	ADJ
fueconorg-885	175	8	time	time	NOUN
fueconorg-885	175	9	does	do	AUX
fueconorg-885	175	10	not	not	PART
fueconorg-885	175	11	have	have	VERB
fueconorg-885	175	12	to	to	PART
fueconorg-885	175	13	give	give	VERB
fueconorg-885	175	14	up	up	ADP
fueconorg-885	175	15	on	on	ADP
fueconorg-885	175	16	sales	sale	NOUN
fueconorg-885	175	17	to	to	ADP
fueconorg-885	175	18	external	external	ADJ
fueconorg-885	175	19	market	market	NOUN
fueconorg-885	175	20	,	,	PUNCT
fueconorg-885	175	21	lower	low	ADJ
fueconorg-885	175	22	limit	limit	NOUN
fueconorg-885	175	23	for	for	ADP
fueconorg-885	175	24	the	the	DET
fueconorg-885	175	25	transfer	transfer	NOUN
fueconorg-885	175	26	price	price	NOUN
fueconorg-885	175	27	from	from	ADP
fueconorg-885	175	28	the	the	DET
fueconorg-885	175	29	selling	selling	NOUN
fueconorg-885	175	30	subsidiary	subsidiary	NOUN
fueconorg-885	175	31	’s	’s	PART
fueconorg-885	175	32	point	point	NOUN
fueconorg-885	175	33	shall	shall	AUX
fueconorg-885	175	34	be	be	AUX
fueconorg-885	175	35	determined	determine	VERB
fueconorg-885	175	36	as	as	SCONJ
fueconorg-885	175	37	follows	follow	VERB
fueconorg-885	175	38	:	:	PUNCT
fueconorg-885	175	39	transfer	transfer	VERB
fueconorg-885	175	40	≥	≥	NOUN
fueconorg-885	175	41	variable	variable	ADJ
fueconorg-885	175	42	costs	cost	NOUN
fueconorg-885	175	43	+	+	CCONJ
fueconorg-885	175	44	total	total	ADJ
fueconorg-885	175	45	contibution	contibution	NOUN
fueconorg-885	175	46	margin	margin	NOUN
fueconorg-885	175	47	on	on	ADP
fueconorg-885	175	48	lost	lose	VERB
fueconorg-885	175	49	sales	sale	NOUN
fueconorg-885	175	50	price	price	NOUN
fueconorg-885	175	51	per	per	ADP
fueconorg-885	175	52	unit	unit	NOUN
fueconorg-885	175	53	number	number	NOUN
fueconorg-885	175	54	of	of	ADP
fueconorg-885	175	55	units	unit	NOUN
fueconorg-885	175	56	transferred	transfer	VERB
fueconorg-885	175	57	transfer	transfer	NOUN
fueconorg-885	175	58	price	price	NOUN
fueconorg-885	175	59	≥	≥	NOUN
fueconorg-885	175	60	20	20	NUM
fueconorg-885	175	61	m.u	m.u	NOUN
fueconorg-885	175	62	.	.	PUNCT
fueconorg-885	176	1	+	+	CCONJ
fueconorg-885	176	2	0	0	NUM
fueconorg-885	176	3	m.u	m.u	NOUN
fueconorg-885	176	4	.	.	PUNCT
fueconorg-885	176	5	/	/	SYM
fueconorg-885	176	6	10.000	10.000	NUM
fueconorg-885	176	7	units	unit	NOUN
fueconorg-885	176	8	=	=	SYM
fueconorg-885	176	9	20	20	NUM
fueconorg-885	176	10	m.u	m.u	PROPN
fueconorg-885	176	11	.	.	PROPN
fueconorg-885	176	12	subsidiary	subsidiary	NOUN
fueconorg-885	177	1	d	d	PROPN
fueconorg-885	177	2	would	would	AUX
fueconorg-885	177	3	not	not	PART
fueconorg-885	177	4	agree	agree	VERB
fueconorg-885	177	5	to	to	ADP
fueconorg-885	177	6	the	the	DET
fueconorg-885	177	7	transfer	transfer	NOUN
fueconorg-885	177	8	price	price	NOUN
fueconorg-885	177	9	that	that	PRON
fueconorg-885	177	10	is	be	AUX
fueconorg-885	177	11	greater	great	ADJ
fueconorg-885	177	12	than	than	ADP
fueconorg-885	177	13	36	36	NUM
fueconorg-885	177	14	m.u	m.u	NOUN
fueconorg-885	177	15	.	.	PROPN
fueconorg-885	177	16	,	,	PUNCT
fueconorg-885	177	17	which	which	PRON
fueconorg-885	177	18	is	be	AUX
fueconorg-885	177	19	the	the	DET
fueconorg-885	177	20	price	price	NOUN
fueconorg-885	177	21	that	that	PRON
fueconorg-885	177	22	external	external	ADJ
fueconorg-885	177	23	suppliers	supplier	NOUN
fueconorg-885	177	24	offer	offer	VERB
fueconorg-885	177	25	.	.	PUNCT
fueconorg-885	178	1	in	in	ADP
fueconorg-885	178	2	this	this	DET
fueconorg-885	178	3	case	case	NOUN
fueconorg-885	178	4	,	,	PUNCT
fueconorg-885	178	5	the	the	DET
fueconorg-885	178	6	transfer	transfer	NOUN
fueconorg-885	178	7	price	price	NOUN
fueconorg-885	178	8	must	must	AUX
fueconorg-885	178	9	be	be	AUX
fueconorg-885	178	10	formed	form	VERB
fueconorg-885	178	11	in	in	ADP
fueconorg-885	178	12	the	the	DET
fueconorg-885	178	13	range	range	NOUN
fueconorg-885	178	14	from	from	ADP
fueconorg-885	178	15	20	20	NUM
fueconorg-885	178	16	m.u	m.u	NOUN
fueconorg-885	178	17	.	.	PROPN
fueconorg-885	178	18	to	to	ADP
fueconorg-885	178	19	36	36	NUM
fueconorg-885	178	20	m.u	m.u	NOUN
fueconorg-885	178	21	.	.	PUNCT
fueconorg-885	179	1	in	in	ADP
fueconorg-885	179	2	the	the	DET
fueconorg-885	179	3	case	case	NOUN
fueconorg-885	179	4	when	when	SCONJ
fueconorg-885	179	5	the	the	DET
fueconorg-885	179	6	selling	selling	NOUN
fueconorg-885	179	7	subsidiary	subsidiary	NOUN
fueconorg-885	179	8	does	do	AUX
fueconorg-885	179	9	not	not	PART
fueconorg-885	179	10	exploit	exploit	VERB
fueconorg-885	179	11	fully	fully	ADV
fueconorg-885	179	12	its	its	PRON
fueconorg-885	179	13	available	available	ADJ
fueconorg-885	179	14	capacity	capacity	NOUN
fueconorg-885	179	15	,	,	PUNCT
fueconorg-885	179	16	selling	sell	VERB
fueconorg-885	179	17	products	product	NOUN
fueconorg-885	179	18	at	at	ADP
fueconorg-885	179	19	a	a	DET
fueconorg-885	179	20	transfer	transfer	NOUN
fueconorg-885	179	21	price	price	NOUN
fueconorg-885	179	22	higher	high	ADJ
fueconorg-885	179	23	than	than	ADP
fueconorg-885	179	24	the	the	DET
fueconorg-885	179	25	level	level	NOUN
fueconorg-885	179	26	of	of	ADP
fueconorg-885	179	27	variable	variable	ADJ
fueconorg-885	179	28	costs	cost	NOUN
fueconorg-885	179	29	is	be	AUX
fueconorg-885	179	30	acceptable	acceptable	ADJ
fueconorg-885	179	31	because	because	SCONJ
fueconorg-885	179	32	of	of	ADP
fueconorg-885	179	33	the	the	DET
fueconorg-885	179	34	profit	profit	NOUN
fueconorg-885	179	35	increase	increase	NOUN
fueconorg-885	179	36	.	.	PUNCT
fueconorg-885	180	1	this	this	PRON
fueconorg-885	180	2	will	will	AUX
fueconorg-885	180	3	happen	happen	VERB
fueconorg-885	180	4	if	if	SCONJ
fueconorg-885	180	5	the	the	DET
fueconorg-885	180	6	transfer	transfer	NOUN
fueconorg-885	180	7	price	price	NOUN
fueconorg-885	180	8	forms	form	NOUN
fueconorg-885	180	9	at	at	ADP
fueconorg-885	180	10	the	the	DET
fueconorg-885	180	11	level	level	NOUN
fueconorg-885	180	12	greater	great	ADJ
fueconorg-885	180	13	than	than	ADP
fueconorg-885	180	14	20	20	NUM
fueconorg-885	180	15	m.u	m.u	NOUN
fueconorg-885	180	16	.	.	PROPN
fueconorg-885	180	17	,	,	PUNCT
fueconorg-885	180	18	and	and	CCONJ
fueconorg-885	180	19	lower	low	ADJ
fueconorg-885	180	20	than	than	ADP
fueconorg-885	180	21	36	36	NUM
fueconorg-885	180	22	m.u	m.u	NOUN
fueconorg-885	180	23	.	.	PUNCT
fueconorg-885	181	1	the	the	DET
fueconorg-885	181	2	choice	choice	NOUN
fueconorg-885	181	3	of	of	ADP
fueconorg-885	181	4	this	this	DET
fueconorg-885	181	5	transfer	transfer	NOUN
fueconorg-885	181	6	price	price	NOUN
fueconorg-885	181	7	leads	lead	VERB
fueconorg-885	181	8	to	to	ADP
fueconorg-885	181	9	reallocation	reallocation	NOUN
fueconorg-885	181	10	of	of	ADP
fueconorg-885	181	11	the	the	DET
fueconorg-885	181	12	profit	profit	NOUN
fueconorg-885	181	13	in	in	ADP
fueconorg-885	181	14	favor	favor	NOUN
fueconorg-885	181	15	of	of	ADP
fueconorg-885	181	16	the	the	DET
fueconorg-885	181	17	selling	selling	NOUN
fueconorg-885	181	18	subsidiary	subsidiary	NOUN
fueconorg-885	181	19	,	,	PUNCT
fueconorg-885	181	20	while	while	SCONJ
fueconorg-885	181	21	for	for	ADP
fueconorg-885	181	22	the	the	DET
fueconorg-885	181	23	buying	buying	NOUN
fueconorg-885	181	24	subsidiary	subsidiary	NOUN
fueconorg-885	181	25	this	this	DET
fueconorg-885	181	26	price	price	NOUN
fueconorg-885	181	27	remains	remain	VERB
fueconorg-885	181	28	more	more	ADV
fueconorg-885	181	29	affordable	affordable	ADJ
fueconorg-885	181	30	than	than	ADP
fueconorg-885	181	31	buying	buy	VERB
fueconorg-885	181	32	at	at	ADP
fueconorg-885	181	33	the	the	DET
fueconorg-885	181	34	external	external	ADJ
fueconorg-885	181	35	market	market	NOUN
fueconorg-885	181	36	,	,	PUNCT
fueconorg-885	181	37	due	due	ADP
fueconorg-885	181	38	to	to	ADP
fueconorg-885	181	39	the	the	DET
fueconorg-885	181	40	difference	difference	NOUN
fueconorg-885	181	41	between	between	ADP
fueconorg-885	181	42	the	the	DET
fueconorg-885	181	43	transfer	transfer	NOUN
fueconorg-885	181	44	price	price	NOUN
fueconorg-885	181	45	and	and	CCONJ
fueconorg-885	181	46	the	the	DET
fueconorg-885	181	47	market	market	NOUN
fueconorg-885	181	48	price	price	NOUN
fueconorg-885	181	49	[	[	X
fueconorg-885	181	50	8	8	NUM
fueconorg-885	181	51	,	,	PUNCT
fueconorg-885	181	52	411	411	NUM
fueconorg-885	181	53	-	-	SYM
fueconorg-885	181	54	417	417	NUM
fueconorg-885	181	55	]	]	PUNCT
fueconorg-885	181	56	.	.	PUNCT
fueconorg-885	182	1	supposing	suppose	VERB
fueconorg-885	182	2	that	that	DET
fueconorg-885	182	3	subsidiary	subsidiary	NOUN
fueconorg-885	182	4	c	c	PROPN
fueconorg-885	182	5	is	be	AUX
fueconorg-885	182	6	using	use	VERB
fueconorg-885	182	7	all	all	PRON
fueconorg-885	182	8	of	of	ADP
fueconorg-885	182	9	its	its	PRON
fueconorg-885	182	10	available	available	ADJ
fueconorg-885	182	11	capacity	capacity	NOUN
fueconorg-885	182	12	for	for	ADP
fueconorg-885	182	13	the	the	DET
fueconorg-885	182	14	production	production	NOUN
fueconorg-885	182	15	and	and	CCONJ
fueconorg-885	182	16	sale	sale	NOUN
fueconorg-885	182	17	of	of	ADP
fueconorg-885	182	18	components	component	NOUN
fueconorg-885	182	19	on	on	ADP
fueconorg-885	182	20	the	the	DET
fueconorg-885	182	21	external	external	ADJ
fueconorg-885	182	22	market	market	NOUN
fueconorg-885	182	23	.	.	PUNCT
fueconorg-885	183	1	in	in	ADP
fueconorg-885	183	2	order	order	NOUN
fueconorg-885	183	3	to	to	PART
fueconorg-885	183	4	enforce	enforce	VERB
fueconorg-885	183	5	internal	internal	ADJ
fueconorg-885	183	6	transfer	transfer	NOUN
fueconorg-885	183	7	and	and	CCONJ
fueconorg-885	183	8	to	to	PART
fueconorg-885	183	9	respond	respond	VERB
fueconorg-885	183	10	to	to	ADP
fueconorg-885	183	11	subsidiary	subsidiary	NOUN
fueconorg-885	183	12	d	d	PROPN
fueconorg-885	183	13	’s	’s	PART
fueconorg-885	183	14	order	order	NOUN
fueconorg-885	183	15	,	,	PUNCT
fueconorg-885	183	16	subsidiary	subsidiary	NOUN
fueconorg-885	183	17	c	c	PROPN
fueconorg-885	183	18	must	must	AUX
fueconorg-885	183	19	give	give	VERB
fueconorg-885	183	20	up	up	ADP
fueconorg-885	183	21	on	on	ADP
fueconorg-885	183	22	some	some	PRON
fueconorg-885	183	23	of	of	ADP
fueconorg-885	183	24	the	the	DET
fueconorg-885	183	25	sales	sale	NOUN
fueconorg-885	183	26	on	on	ADP
fueconorg-885	183	27	the	the	DET
fueconorg-885	183	28	external	external	ADJ
fueconorg-885	183	29	market	market	NOUN
fueconorg-885	183	30	.	.	PUNCT
fueconorg-885	184	1	when	when	SCONJ
fueconorg-885	184	2	determining	determine	VERB
fueconorg-885	184	3	the	the	DET
fueconorg-885	184	4	lower	low	ADJ
fueconorg-885	184	5	limit	limit	NOUN
fueconorg-885	184	6	for	for	ADP
fueconorg-885	184	7	transfer	transfer	NOUN
fueconorg-885	184	8	pricing	pricing	NOUN
fueconorg-885	184	9	in	in	ADP
fueconorg-885	184	10	such	such	DET
fueconorg-885	184	11	a	a	DET
fueconorg-885	184	12	case	case	NOUN
fueconorg-885	184	13	,	,	PUNCT
fueconorg-885	184	14	it	it	PRON
fueconorg-885	184	15	is	be	AUX
fueconorg-885	184	16	necessary	necessary	ADJ
fueconorg-885	184	17	to	to	PART
fueconorg-885	184	18	take	take	VERB
fueconorg-885	184	19	into	into	ADP
fueconorg-885	184	20	account	account	NOUN
fueconorg-885	184	21	the	the	DET
fueconorg-885	184	22	variable	variable	ADJ
fueconorg-885	184	23	and	and	CCONJ
fueconorg-885	184	24	opportunity	opportunity	NOUN
fueconorg-885	184	25	costs	cost	NOUN
fueconorg-885	184	26	.	.	PUNCT
fueconorg-885	185	1	subsidiary	subsidiary	NOUN
fueconorg-885	185	2	c	c	PROPN
fueconorg-885	185	3	has	have	VERB
fueconorg-885	185	4	an	an	DET
fueconorg-885	185	5	opportunity	opportunity	NOUN
fueconorg-885	185	6	cost	cost	NOUN
fueconorg-885	185	7	that	that	PRON
fueconorg-885	185	8	actually	actually	ADV
fueconorg-885	185	9	represents	represent	VERB
fueconorg-885	185	10	the	the	DET
fueconorg-885	185	11	total	total	ADJ
fueconorg-885	185	12	amount	amount	NOUN
fueconorg-885	185	13	of	of	ADP
fueconorg-885	185	14	lost	lose	VERB
fueconorg-885	185	15	sales	sale	NOUN
fueconorg-885	185	16	.	.	PUNCT
fueconorg-885	186	1	the	the	DET
fueconorg-885	186	2	lower	low	ADJ
fueconorg-885	186	3	limit	limit	NOUN
fueconorg-885	186	4	for	for	ADP
fueconorg-885	186	5	the	the	DET
fueconorg-885	186	6	transfer	transfer	NOUN
fueconorg-885	186	7	price	price	NOUN
fueconorg-885	186	8	is	be	AUX
fueconorg-885	186	9	38	38	NUM
fueconorg-885	186	10	m.u	m.u	NOUN
fueconorg-885	186	11	.	.	PUNCT
fueconorg-885	186	12	and	and	CCONJ
fueconorg-885	186	13	is	be	AUX
fueconorg-885	186	14	determined	determine	VERB
fueconorg-885	186	15	as	as	SCONJ
fueconorg-885	186	16	follows	follow	VERB
fueconorg-885	186	17	:	:	PUNCT
fueconorg-885	186	18	transfer	transfer	VERB
fueconorg-885	186	19	≥	≥	NOUN
fueconorg-885	186	20	variable	variable	ADJ
fueconorg-885	186	21	costs	cost	NOUN
fueconorg-885	186	22	+	+	CCONJ
fueconorg-885	186	23	total	total	ADJ
fueconorg-885	186	24	contibution	contibution	NOUN
fueconorg-885	186	25	margin	margin	NOUN
fueconorg-885	186	26	on	on	ADP
fueconorg-885	186	27	lost	lose	VERB
fueconorg-885	186	28	sales	sale	NOUN
fueconorg-885	186	29	price	price	NOUN
fueconorg-885	186	30	per	per	ADP
fueconorg-885	186	31	unit	unit	NOUN
fueconorg-885	186	32	number	number	NOUN
fueconorg-885	186	33	of	of	ADP
fueconorg-885	186	34	units	unit	NOUN
fueconorg-885	186	35	transferred	transfer	VERB
fueconorg-885	186	36	transfer	transfer	NOUN
fueconorg-885	186	37	price	price	NOUN
fueconorg-885	186	38	≥	≥	NOUN
fueconorg-885	186	39	20	20	NUM
fueconorg-885	186	40	mu	mu	NOUN
fueconorg-885	186	41	+	+	CCONJ
fueconorg-885	186	42	(	(	PUNCT
fueconorg-885	186	43	38	38	NUM
fueconorg-885	186	44	m.u	m.u	NOUN
fueconorg-885	186	45	.	.	PROPN
fueconorg-885	186	46	–	–	PUNCT
fueconorg-885	186	47	20	20	NUM
fueconorg-885	186	48	m.u	m.u	NOUN
fueconorg-885	186	49	.	.	PUNCT
fueconorg-885	186	50	)	)	PUNCT
fueconorg-885	187	1	×	×	NOUN
fueconorg-885	187	2	10.000	10.000	NUM
fueconorg-885	187	3	10.000	10.000	NUM
fueconorg-885	187	4	transfer	transfer	NOUN
fueconorg-885	187	5	price	price	NOUN
fueconorg-885	187	6	≥	≥	NOUN
fueconorg-885	187	7	20	20	NUM
fueconorg-885	187	8	m.u	m.u	NOUN
fueconorg-885	187	9	.	.	PUNCT
fueconorg-885	188	1	+	+	CCONJ
fueconorg-885	188	2	18	18	NUM
fueconorg-885	188	3	m.u	m.u	PROPN
fueconorg-885	188	4	..	..	PUNCT
fueconorg-885	188	5	≥	≥	NUM
fueconorg-885	188	6	38	38	NUM
fueconorg-885	188	7	m.u	m.u	NOUN
fueconorg-885	188	8	given	give	VERB
fueconorg-885	188	9	that	that	DET
fueconorg-885	188	10	subsidary	subsidary	NOUN
fueconorg-885	188	11	d	d	NOUN
fueconorg-885	188	12	can	can	AUX
fueconorg-885	188	13	procure	procure	VERB
fueconorg-885	188	14	the	the	DET
fueconorg-885	188	15	needed	need	VERB
fueconorg-885	188	16	components	component	NOUN
fueconorg-885	188	17	on	on	ADP
fueconorg-885	188	18	the	the	DET
fueconorg-885	188	19	external	external	ADJ
fueconorg-885	188	20	market	market	NOUN
fueconorg-885	188	21	at	at	ADP
fueconorg-885	188	22	a	a	DET
fueconorg-885	188	23	price	price	NOUN
fueconorg-885	188	24	of	of	ADP
fueconorg-885	188	25	36	36	NUM
fueconorg-885	188	26	monetary	monetary	ADJ
fueconorg-885	188	27	units	unit	NOUN
fueconorg-885	188	28	per	per	ADP
fueconorg-885	188	29	unit	unit	NOUN
fueconorg-885	188	30	,	,	PUNCT
fueconorg-885	188	31	it	it	PRON
fueconorg-885	188	32	is	be	AUX
fueconorg-885	188	33	most	most	ADV
fueconorg-885	188	34	likely	likely	ADJ
fueconorg-885	188	35	that	that	SCONJ
fueconorg-885	188	36	internal	internal	ADJ
fueconorg-885	188	37	transfer	transfer	NOUN
fueconorg-885	188	38	will	will	AUX
fueconorg-885	188	39	not	not	PART
fueconorg-885	188	40	occur	occur	VERB
fueconorg-885	188	41	.	.	PUNCT
fueconorg-885	189	1	if	if	SCONJ
fueconorg-885	189	2	we	we	PRON
fueconorg-885	189	3	assume	assume	VERB
fueconorg-885	189	4	that	that	SCONJ
fueconorg-885	189	5	subsidary	subsidary	NOUN
fueconorg-885	189	6	c	c	PROPN
fueconorg-885	189	7	operates	operate	VERB
fueconorg-885	189	8	at	at	ADP
fueconorg-885	189	9	a	a	DET
fueconorg-885	189	10	maximum	maximum	NOUN
fueconorg-885	189	11	of	of	ADP
fueconorg-885	189	12	its	its	PRON
fueconorg-885	189	13	capacities	capacity	NOUN
fueconorg-885	189	14	and	and	CCONJ
fueconorg-885	189	15	that	that	SCONJ
fueconorg-885	189	16	by	by	ADP
fueconorg-885	189	17	realization	realization	NOUN
fueconorg-885	189	18	of	of	ADP
fueconorg-885	189	19	the	the	DET
fueconorg-885	189	20	internal	internal	ADJ
fueconorg-885	189	21	transfers	transfer	NOUN
fueconorg-885	189	22	can	can	AUX
fueconorg-885	189	23	be	be	AUX
fueconorg-885	189	24	saved	save	VERB
fueconorg-885	189	25	up	up	ADP
fueconorg-885	189	26	to	to	PART
fueconorg-885	189	27	4	4	NUM
fueconorg-885	189	28	m.u	m.u	NOUN
fueconorg-885	189	29	.	.	PROPN
fueconorg-885	190	1	on	on	ADP
fueconorg-885	190	2	the	the	DET
fueconorg-885	190	3	account	account	NOUN
fueconorg-885	190	4	of	of	ADP
fueconorg-885	190	5	variable	variable	ADJ
fueconorg-885	190	6	costs	cost	NOUN
fueconorg-885	190	7	,	,	PUNCT
fueconorg-885	190	8	due	due	ADP
fueconorg-885	190	9	to	to	ADP
fueconorg-885	190	10	the	the	DET
fueconorg-885	190	11	reduction	reduction	NOUN
fueconorg-885	190	12	of	of	ADP
fueconorg-885	190	13	the	the	DET
fueconorg-885	190	14	costs	cost	NOUN
fueconorg-885	190	15	of	of	ADP
fueconorg-885	190	16	sales	sale	NOUN
fueconorg-885	190	17	,	,	PUNCT
fueconorg-885	190	18	the	the	DET
fueconorg-885	190	19	lower	low	ADJ
fueconorg-885	190	20	limit	limit	NOUN
fueconorg-885	190	21	of	of	ADP
fueconorg-885	190	22	transfer	transfer	NOUN
fueconorg-885	190	23	pricing	pricing	NOUN
fueconorg-885	190	24	is	be	AUX
fueconorg-885	190	25	34	34	NUM
fueconorg-885	190	26	m.u	m.u	PROPN
fueconorg-885	190	27	.	.	PROPN
fueconorg-885	190	28	,	,	PUNCT
fueconorg-885	190	29	from	from	ADP
fueconorg-885	190	30	the	the	DET
fueconorg-885	190	31	seliing	seliing	NOUN
fueconorg-885	190	32	subsidary	subsidary	NOUN
fueconorg-885	190	33	perspective	perspective	NOUN
fueconorg-885	190	34	.	.	PUNCT
fueconorg-885	191	1	it	it	PRON
fueconorg-885	191	2	is	be	AUX
fueconorg-885	191	3	determined	determine	VERB
fueconorg-885	191	4	as	as	SCONJ
fueconorg-885	191	5	follows	follow	VERB
fueconorg-885	191	6	:	:	PUNCT
fueconorg-885	191	7	transfer	transfer	VERB
fueconorg-885	191	8	≥	≥	NOUN
fueconorg-885	191	9	variable	variable	ADJ
fueconorg-885	191	10	costs	cost	NOUN
fueconorg-885	191	11	+	+	CCONJ
fueconorg-885	191	12	total	total	ADJ
fueconorg-885	191	13	contibution	contibution	NOUN
fueconorg-885	191	14	margin	margin	NOUN
fueconorg-885	191	15	on	on	ADP
fueconorg-885	191	16	lost	lose	VERB
fueconorg-885	191	17	sales	sale	NOUN
fueconorg-885	191	18	price	price	NOUN
fueconorg-885	191	19	per	per	ADP
fueconorg-885	191	20	unit	unit	NOUN
fueconorg-885	191	21	number	number	NOUN
fueconorg-885	191	22	of	of	ADP
fueconorg-885	191	23	units	unit	NOUN
fueconorg-885	191	24	transferred	transfer	VERB
fueconorg-885	191	25	transfer	transfer	NOUN
fueconorg-885	191	26	price	price	NOUN
fueconorg-885	191	27	≥	≥	NOUN
fueconorg-885	191	28	(	(	PUNCT
fueconorg-885	191	29	20	20	NUM
fueconorg-885	191	30	m.u	m.u	NOUN
fueconorg-885	191	31	.	.	PROPN
fueconorg-885	191	32	–	–	PUNCT
fueconorg-885	191	33	4	4	NUM
fueconorg-885	191	34	m.u	m.u	NOUN
fueconorg-885	191	35	.	.	PUNCT
fueconorg-885	191	36	)	)	PUNCT
fueconorg-885	192	1	+	+	CCONJ
fueconorg-885	192	2	(	(	PUNCT
fueconorg-885	192	3	38	38	NUM
fueconorg-885	192	4	m.u	m.u	NOUN
fueconorg-885	192	5	..	..	PUNCT
fueconorg-885	192	6	–	–	PUNCT
fueconorg-885	192	7	20	20	NUM
fueconorg-885	192	8	m.u	m.u	NOUN
fueconorg-885	192	9	.	.	PUNCT
fueconorg-885	192	10	)	)	PUNCT
fueconorg-885	193	1	×	×	NOUN
fueconorg-885	193	2	10.000	10.000	NUM
fueconorg-885	193	3	10.000	10.000	NUM
fueconorg-885	193	4	transfer	transfer	NOUN
fueconorg-885	193	5	price	price	NOUN
fueconorg-885	193	6	≥	≥	NOUN
fueconorg-885	193	7	16	16	NUM
fueconorg-885	193	8	m.u	m.u	NOUN
fueconorg-885	193	9	.	.	PUNCT
fueconorg-885	194	1	+	+	CCONJ
fueconorg-885	194	2	18	18	NUM
fueconorg-885	194	3	m.u	m.u	PROPN
fueconorg-885	194	4	.	.	PROPN
fueconorg-885	194	5	≥	≥	PROPN
fueconorg-885	194	6	34	34	NUM
fueconorg-885	194	7	m.u	m.u	PROPN
fueconorg-885	194	8	.	.	PROPN
fueconorg-885	195	1	38	38	NUM
fueconorg-885	195	2	lj	lj	PROPN
fueconorg-885	195	3	.	.	PUNCT
fueconorg-885	196	1	antić	antić	PROPN
fueconorg-885	196	2	,	,	PUNCT
fueconorg-885	196	3	t.	t.	PROPN
fueconorg-885	196	4	stevanović	stevanović	PROPN
fueconorg-885	196	5	,	,	PUNCT
fueconorg-885	196	6	j.	j.	PROPN
fueconorg-885	196	7	gudurić	gudurić	VERB
fueconorg-885	196	8	subsidary	subsidary	PROPN
fueconorg-885	197	1	d	d	PROPN
fueconorg-885	197	2	would	would	AUX
fueconorg-885	197	3	not	not	PART
fueconorg-885	197	4	agree	agree	VERB
fueconorg-885	197	5	with	with	ADP
fueconorg-885	197	6	the	the	DET
fueconorg-885	197	7	transfer	transfer	NOUN
fueconorg-885	197	8	price	price	NOUN
fueconorg-885	197	9	that	that	PRON
fueconorg-885	197	10	is	be	AUX
fueconorg-885	197	11	higher	high	ADJ
fueconorg-885	197	12	than	than	ADP
fueconorg-885	197	13	36	36	NUM
fueconorg-885	197	14	mu	mu	NOUN
fueconorg-885	197	15	,	,	PUNCT
fueconorg-885	197	16	i.e.	i.e.	X
fueconorg-885	197	17	the	the	DET
fueconorg-885	197	18	price	price	NOUN
fueconorg-885	197	19	of	of	ADP
fueconorg-885	197	20	the	the	DET
fueconorg-885	197	21	external	external	ADJ
fueconorg-885	197	22	suppliers	supplier	NOUN
fueconorg-885	197	23	.	.	PUNCT
fueconorg-885	198	1	in	in	ADP
fueconorg-885	198	2	this	this	DET
fueconorg-885	198	3	case	case	NOUN
fueconorg-885	198	4	,	,	PUNCT
fueconorg-885	198	5	the	the	DET
fueconorg-885	198	6	transfer	transfer	NOUN
fueconorg-885	198	7	price	price	NOUN
fueconorg-885	198	8	has	have	VERB
fueconorg-885	198	9	to	to	PART
fueconorg-885	198	10	be	be	AUX
fueconorg-885	198	11	formed	form	VERB
fueconorg-885	198	12	somewhere	somewhere	ADV
fueconorg-885	198	13	in	in	ADP
fueconorg-885	198	14	the	the	DET
fueconorg-885	198	15	range	range	NOUN
fueconorg-885	198	16	from	from	ADP
fueconorg-885	198	17	34	34	NUM
fueconorg-885	198	18	to	to	PART
fueconorg-885	198	19	36	36	NUM
fueconorg-885	198	20	m.u	m.u	PROPN
fueconorg-885	198	21	.	.	PROPN
fueconorg-885	199	1	conclusion	conclusion	NOUN
fueconorg-885	199	2	transfer	transfer	NOUN
fueconorg-885	199	3	pricing	pricing	NOUN
fueconorg-885	199	4	is	be	AUX
fueconorg-885	199	5	an	an	DET
fueconorg-885	199	6	important	important	ADJ
fueconorg-885	199	7	business	business	NOUN
fueconorg-885	199	8	area	area	NOUN
fueconorg-885	199	9	in	in	ADP
fueconorg-885	199	10	the	the	DET
fueconorg-885	199	11	modern	modern	ADJ
fueconorg-885	199	12	business	business	NOUN
fueconorg-885	199	13	world	world	NOUN
fueconorg-885	199	14	.	.	PUNCT
fueconorg-885	200	1	its	its	PRON
fueconorg-885	200	2	importance	importance	NOUN
fueconorg-885	200	3	emerged	emerge	VERB
fueconorg-885	200	4	due	due	ADJ
fueconorg-885	200	5	to	to	ADP
fueconorg-885	200	6	an	an	DET
fueconorg-885	200	7	increase	increase	NOUN
fueconorg-885	200	8	in	in	ADP
fueconorg-885	200	9	the	the	DET
fueconorg-885	200	10	number	number	NOUN
fueconorg-885	200	11	of	of	ADP
fueconorg-885	200	12	internal	internal	ADJ
fueconorg-885	200	13	transactions	transaction	NOUN
fueconorg-885	200	14	within	within	ADP
fueconorg-885	200	15	the	the	DET
fueconorg-885	200	16	company	company	NOUN
fueconorg-885	200	17	.	.	PUNCT
fueconorg-885	201	1	transfer	transfer	NOUN
fueconorg-885	201	2	pricing	pricing	NOUN
fueconorg-885	201	3	must	must	AUX
fueconorg-885	201	4	be	be	AUX
fueconorg-885	201	5	defined	define	VERB
fueconorg-885	201	6	and	and	CCONJ
fueconorg-885	201	7	determined	determine	VERB
fueconorg-885	201	8	to	to	PART
fueconorg-885	201	9	allow	allow	VERB
fueconorg-885	201	10	harmonization	harmonization	NOUN
fueconorg-885	201	11	of	of	ADP
fueconorg-885	201	12	the	the	DET
fueconorg-885	201	13	objectives	objective	NOUN
fueconorg-885	201	14	of	of	ADP
fueconorg-885	201	15	both	both	CCONJ
fueconorg-885	201	16	numerous	numerous	ADJ
fueconorg-885	201	17	subsidaries	subsidarie	NOUN
fueconorg-885	201	18	and	and	CCONJ
fueconorg-885	201	19	the	the	DET
fueconorg-885	201	20	company	company	NOUN
fueconorg-885	201	21	as	as	ADP
fueconorg-885	201	22	a	a	DET
fueconorg-885	201	23	unique	unique	ADJ
fueconorg-885	201	24	entity	entity	NOUN
fueconorg-885	201	25	.	.	PUNCT
fueconorg-885	202	1	in	in	ADP
fueconorg-885	202	2	order	order	NOUN
fueconorg-885	202	3	to	to	PART
fueconorg-885	202	4	estimate	estimate	VERB
fueconorg-885	202	5	the	the	DET
fueconorg-885	202	6	performance	performance	NOUN
fueconorg-885	202	7	of	of	ADP
fueconorg-885	202	8	the	the	DET
fueconorg-885	202	9	subsidiaries	subsidiary	NOUN
fueconorg-885	202	10	in	in	ADP
fueconorg-885	202	11	regular	regular	ADJ
fueconorg-885	202	12	and	and	CCONJ
fueconorg-885	202	13	real	real	ADJ
fueconorg-885	202	14	terms	term	NOUN
fueconorg-885	202	15	,	,	PUNCT
fueconorg-885	202	16	it	it	PRON
fueconorg-885	202	17	is	be	AUX
fueconorg-885	202	18	necessary	necessary	ADJ
fueconorg-885	202	19	for	for	SCONJ
fueconorg-885	202	20	the	the	DET
fueconorg-885	202	21	appropriate	appropriate	ADJ
fueconorg-885	202	22	methods	method	NOUN
fueconorg-885	202	23	of	of	ADP
fueconorg-885	202	24	transfer	transfer	NOUN
fueconorg-885	202	25	pricing	pricing	NOUN
fueconorg-885	202	26	to	to	PART
fueconorg-885	202	27	be	be	AUX
fueconorg-885	202	28	applied	apply	VERB
fueconorg-885	202	29	.	.	PUNCT
fueconorg-885	203	1	selecting	select	VERB
fueconorg-885	203	2	the	the	DET
fueconorg-885	203	3	proper	proper	ADJ
fueconorg-885	203	4	method	method	NOUN
fueconorg-885	203	5	prevents	prevent	VERB
fueconorg-885	203	6	the	the	DET
fueconorg-885	203	7	overflow	overflow	NOUN
fueconorg-885	203	8	of	of	ADP
fueconorg-885	203	9	the	the	DET
fueconorg-885	203	10	value	value	NOUN
fueconorg-885	203	11	from	from	ADP
fueconorg-885	203	12	one	one	NUM
fueconorg-885	203	13	subsidiary	subsidiary	NOUN
fueconorg-885	203	14	to	to	ADP
fueconorg-885	203	15	another	another	PRON
fueconorg-885	203	16	.	.	PUNCT
fueconorg-885	204	1	enforcing	enforce	VERB
fueconorg-885	204	2	internal	internal	ADJ
fueconorg-885	204	3	transfers	transfer	NOUN
fueconorg-885	204	4	,	,	PUNCT
fueconorg-885	204	5	multinational	multinational	ADJ
fueconorg-885	204	6	companies	company	NOUN
fueconorg-885	204	7	achieve	achieve	VERB
fueconorg-885	204	8	a	a	DET
fueconorg-885	204	9	number	number	NOUN
fueconorg-885	204	10	of	of	ADP
fueconorg-885	204	11	objectives	objective	NOUN
fueconorg-885	204	12	that	that	PRON
fueconorg-885	204	13	affect	affect	VERB
fueconorg-885	204	14	the	the	DET
fueconorg-885	204	15	business	business	NOUN
fueconorg-885	204	16	by	by	ADP
fueconorg-885	204	17	providing	provide	VERB
fueconorg-885	204	18	:	:	PUNCT
fueconorg-885	204	19	lower	low	ADJ
fueconorg-885	204	20	taxes	taxis	NOUN
fueconorg-885	204	21	,	,	PUNCT
fueconorg-885	204	22	customs	custom	NOUN
fueconorg-885	204	23	duties	duty	NOUN
fueconorg-885	204	24	and	and	CCONJ
fueconorg-885	204	25	charges	charge	NOUN
fueconorg-885	204	26	,	,	PUNCT
fueconorg-885	204	27	lower	low	ADJ
fueconorg-885	204	28	trade	trade	NOUN
fueconorg-885	204	29	risks	risk	NOUN
fueconorg-885	204	30	,	,	PUNCT
fueconorg-885	204	31	better	well	ADV
fueconorg-885	204	32	competitive	competitive	ADJ
fueconorg-885	204	33	position	position	NOUN
fueconorg-885	204	34	and	and	CCONJ
fueconorg-885	204	35	better	well	ADJ
fueconorg-885	204	36	relations	relation	NOUN
fueconorg-885	204	37	with	with	ADP
fueconorg-885	204	38	other	other	ADJ
fueconorg-885	204	39	countries	country	NOUN
fueconorg-885	204	40	.	.	PUNCT
fueconorg-885	205	1	being	be	AUX
fueconorg-885	205	2	the	the	DET
fueconorg-885	205	3	most	most	ADV
fueconorg-885	205	4	important	important	ADJ
fueconorg-885	205	5	one	one	NOUN
fueconorg-885	205	6	,	,	PUNCT
fueconorg-885	205	7	stress	stress	NOUN
fueconorg-885	205	8	is	be	AUX
fueconorg-885	205	9	put	put	VERB
fueconorg-885	205	10	on	on	ADP
fueconorg-885	205	11	the	the	DET
fueconorg-885	205	12	role	role	NOUN
fueconorg-885	205	13	of	of	ADP
fueconorg-885	205	14	transfer	transfer	NOUN
fueconorg-885	205	15	pricing	pricing	NOUN
fueconorg-885	205	16	in	in	ADP
fueconorg-885	205	17	minimization	minimization	NOUN
fueconorg-885	205	18	of	of	ADP
fueconorg-885	205	19	the	the	DET
fueconorg-885	205	20	income	income	NOUN
fueconorg-885	205	21	tax	tax	NOUN
fueconorg-885	205	22	.	.	PUNCT
fueconorg-885	206	1	by	by	ADP
fueconorg-885	206	2	shifting	shift	VERB
fueconorg-885	206	3	profits	profit	NOUN
fueconorg-885	206	4	from	from	ADP
fueconorg-885	206	5	the	the	DET
fueconorg-885	206	6	subsidiaries	subsidiary	NOUN
fueconorg-885	206	7	located	locate	VERB
fueconorg-885	206	8	in	in	ADP
fueconorg-885	206	9	the	the	DET
fueconorg-885	206	10	countries	country	NOUN
fueconorg-885	206	11	with	with	ADP
fueconorg-885	206	12	higher	high	ADJ
fueconorg-885	206	13	tax	tax	NOUN
fueconorg-885	206	14	rates	rate	NOUN
fueconorg-885	206	15	to	to	ADP
fueconorg-885	206	16	the	the	DET
fueconorg-885	206	17	subsidiaries	subsidiary	NOUN
fueconorg-885	206	18	in	in	ADP
fueconorg-885	206	19	the	the	DET
fueconorg-885	206	20	countries	country	NOUN
fueconorg-885	206	21	with	with	ADP
fueconorg-885	206	22	lower	low	ADJ
fueconorg-885	206	23	tax	tax	NOUN
fueconorg-885	206	24	rates	rate	NOUN
fueconorg-885	206	25	,	,	PUNCT
fueconorg-885	206	26	multinational	multinational	ADJ
fueconorg-885	206	27	companies	company	NOUN
fueconorg-885	206	28	maximize	maximize	VERB
fueconorg-885	206	29	profit	profit	NOUN
fueconorg-885	206	30	after	after	ADP
fueconorg-885	206	31	taxation	taxation	NOUN
fueconorg-885	206	32	for	for	ADP
fueconorg-885	206	33	the	the	DET
fueconorg-885	206	34	whole	whole	ADJ
fueconorg-885	206	35	company	company	NOUN
fueconorg-885	206	36	.	.	PUNCT
fueconorg-885	207	1	in	in	ADP
fueconorg-885	207	2	this	this	DET
fueconorg-885	207	3	way	way	NOUN
fueconorg-885	207	4	,	,	PUNCT
fueconorg-885	207	5	multinational	multinational	ADJ
fueconorg-885	207	6	companies	company	NOUN
fueconorg-885	207	7	are	be	AUX
fueconorg-885	207	8	becoming	become	VERB
fueconorg-885	207	9	more	more	ADV
fueconorg-885	207	10	powerful	powerful	ADJ
fueconorg-885	207	11	and	and	CCONJ
fueconorg-885	207	12	influential	influential	ADJ
fueconorg-885	207	13	in	in	ADP
fueconorg-885	207	14	the	the	DET
fueconorg-885	207	15	preferred	preferred	ADJ
fueconorg-885	207	16	market	market	NOUN
fueconorg-885	207	17	.	.	PUNCT
fueconorg-885	208	1	the	the	DET
fueconorg-885	208	2	exchange	exchange	NOUN
fueconorg-885	208	3	of	of	ADP
fueconorg-885	208	4	goods	good	NOUN
fueconorg-885	208	5	and	and	CCONJ
fueconorg-885	208	6	services	service	NOUN
fueconorg-885	208	7	between	between	ADP
fueconorg-885	208	8	subsidiaries	subsidiary	NOUN
fueconorg-885	208	9	of	of	ADP
fueconorg-885	208	10	one	one	NUM
fueconorg-885	208	11	multinational	multinational	ADJ
fueconorg-885	208	12	company	company	NOUN
fueconorg-885	208	13	is	be	AUX
fueconorg-885	208	14	done	do	VERB
fueconorg-885	208	15	at	at	ADP
fueconorg-885	208	16	the	the	DET
fueconorg-885	208	17	level	level	NOUN
fueconorg-885	208	18	of	of	ADP
fueconorg-885	208	19	transfer	transfer	NOUN
fueconorg-885	208	20	prices	price	NOUN
fueconorg-885	208	21	.	.	PUNCT
fueconorg-885	209	1	the	the	DET
fueconorg-885	209	2	level	level	NOUN
fueconorg-885	209	3	of	of	ADP
fueconorg-885	209	4	transfer	transfer	NOUN
fueconorg-885	209	5	prices	price	NOUN
fueconorg-885	209	6	by	by	ADP
fueconorg-885	209	7	which	which	PRON
fueconorg-885	209	8	the	the	DET
fueconorg-885	209	9	goods	good	NOUN
fueconorg-885	209	10	and	and	CCONJ
fueconorg-885	209	11	services	service	NOUN
fueconorg-885	209	12	are	be	AUX
fueconorg-885	209	13	going	go	VERB
fueconorg-885	209	14	to	to	PART
fueconorg-885	209	15	be	be	AUX
fueconorg-885	209	16	exchanged	exchange	VERB
fueconorg-885	209	17	,	,	PUNCT
fueconorg-885	209	18	depends	depend	VERB
fueconorg-885	209	19	on	on	ADP
fueconorg-885	209	20	the	the	DET
fueconorg-885	209	21	particular	particular	ADJ
fueconorg-885	209	22	method	method	NOUN
fueconorg-885	209	23	that	that	PRON
fueconorg-885	209	24	is	be	AUX
fueconorg-885	209	25	applied	apply	VERB
fueconorg-885	209	26	,	,	PUNCT
fueconorg-885	209	27	but	but	CCONJ
fueconorg-885	209	28	also	also	ADV
fueconorg-885	209	29	on	on	ADP
fueconorg-885	209	30	the	the	DET
fueconorg-885	209	31	degree	degree	NOUN
fueconorg-885	209	32	of	of	ADP
fueconorg-885	209	33	untilization	untilization	NOUN
fueconorg-885	209	34	of	of	ADP
fueconorg-885	209	35	the	the	DET
fueconorg-885	209	36	existing	exist	VERB
fueconorg-885	209	37	capacity	capacity	NOUN
fueconorg-885	209	38	of	of	ADP
fueconorg-885	209	39	the	the	DET
fueconorg-885	209	40	company	company	NOUN
fueconorg-885	209	41	.	.	PUNCT
fueconorg-885	210	1	when	when	SCONJ
fueconorg-885	210	2	the	the	DET
fueconorg-885	210	3	subsidiary	subsidiary	NOUN
fueconorg-885	210	4	that	that	PRON
fueconorg-885	210	5	sells	sell	VERB
fueconorg-885	210	6	products	product	NOUN
fueconorg-885	210	7	and	and	CCONJ
fueconorg-885	210	8	services	service	NOUN
fueconorg-885	210	9	operates	operate	VERB
fueconorg-885	210	10	on	on	ADP
fueconorg-885	210	11	the	the	DET
fueconorg-885	210	12	level	level	NOUN
fueconorg-885	210	13	of	of	ADP
fueconorg-885	210	14	full	full	ADJ
fueconorg-885	210	15	employment	employment	NOUN
fueconorg-885	210	16	of	of	ADP
fueconorg-885	210	17	its	its	PRON
fueconorg-885	210	18	capacities	capacity	NOUN
fueconorg-885	210	19	,	,	PUNCT
fueconorg-885	210	20	its	its	PRON
fueconorg-885	210	21	oportunity	oportunity	NOUN
fueconorg-885	210	22	costs	cost	NOUN
fueconorg-885	210	23	are	be	AUX
fueconorg-885	210	24	equal	equal	ADJ
fueconorg-885	210	25	to	to	ADP
fueconorg-885	210	26	the	the	DET
fueconorg-885	210	27	market	market	NOUN
fueconorg-885	210	28	price	price	NOUN
fueconorg-885	210	29	,	,	PUNCT
fueconorg-885	210	30	which	which	PRON
fueconorg-885	210	31	determines	determine	VERB
fueconorg-885	210	32	the	the	DET
fueconorg-885	210	33	upper	upper	ADJ
fueconorg-885	210	34	limit	limit	NOUN
fueconorg-885	210	35	of	of	ADP
fueconorg-885	210	36	the	the	DET
fueconorg-885	210	37	transfer	transfer	NOUN
fueconorg-885	210	38	pricing	pricing	NOUN
fueconorg-885	210	39	.	.	PUNCT
fueconorg-885	211	1	in	in	ADP
fueconorg-885	211	2	case	case	NOUN
fueconorg-885	211	3	when	when	SCONJ
fueconorg-885	211	4	there	there	PRON
fueconorg-885	211	5	is	be	VERB
fueconorg-885	211	6	enough	enough	ADJ
fueconorg-885	211	7	available	available	ADJ
fueconorg-885	211	8	capacity	capacity	NOUN
fueconorg-885	211	9	,	,	PUNCT
fueconorg-885	211	10	the	the	DET
fueconorg-885	211	11	lower	low	ADJ
fueconorg-885	211	12	limit	limit	NOUN
fueconorg-885	211	13	of	of	ADP
fueconorg-885	211	14	transfer	transfer	NOUN
fueconorg-885	211	15	pricing	pricing	NOUN
fueconorg-885	211	16	is	be	AUX
fueconorg-885	211	17	determined	determine	VERB
fueconorg-885	211	18	by	by	ADP
fueconorg-885	211	19	the	the	DET
fueconorg-885	211	20	amount	amount	NOUN
fueconorg-885	211	21	of	of	ADP
fueconorg-885	211	22	the	the	DET
fueconorg-885	211	23	variable	variable	ADJ
fueconorg-885	211	24	costs	cost	NOUN
fueconorg-885	211	25	of	of	ADP
fueconorg-885	211	26	the	the	DET
fueconorg-885	211	27	selling	selling	NOUN
fueconorg-885	211	28	subsidiary	subsidiary	NOUN
fueconorg-885	211	29	.	.	PUNCT
fueconorg-885	212	1	references	reference	NOUN
fueconorg-885	212	2	1	1	NUM
fueconorg-885	212	3	.	.	PUNCT
fueconorg-885	213	1	polimeni	polimeni	PROPN
fueconorg-885	213	2	,	,	PUNCT
fueconorg-885	213	3	r.	r.	PROPN
fueconorg-885	213	4	,	,	PUNCT
fueconorg-885	213	5	fabozzi	fabozzi	PROPN
fueconorg-885	213	6	,	,	PUNCT
fueconorg-885	213	7	f.	f.	PROPN
fueconorg-885	213	8	and	and	CCONJ
fueconorg-885	213	9	adelberg	adelberg	PROPN
fueconorg-885	213	10	,	,	PUNCT
fueconorg-885	213	11	a.	a.	NOUN
fueconorg-885	213	12	,	,	PUNCT
fueconorg-885	213	13	(	(	PUNCT
fueconorg-885	213	14	1991	1991	NUM
fueconorg-885	213	15	)	)	PUNCT
fueconorg-885	213	16	cost	cost	NOUN
fueconorg-885	213	17	accounting	accounting	NOUN
fueconorg-885	213	18	,	,	PUNCT
fueconorg-885	213	19	mcgraw	mcgraw	PROPN
fueconorg-885	213	20	-	-	PUNCT
fueconorg-885	213	21	hill	hill	PROPN
fueconorg-885	213	22	,	,	PUNCT
fueconorg-885	213	23	inc	inc	PROPN
fueconorg-885	213	24	.	.	PROPN
fueconorg-885	213	25	,	,	PUNCT
fueconorg-885	213	26	new	new	PROPN
fueconorg-885	213	27	york	york	PROPN
fueconorg-885	213	28	.	.	PUNCT
fueconorg-885	214	1	2	2	X
fueconorg-885	214	2	.	.	X
fueconorg-885	214	3	mowen	mowen	NOUN
fueconorg-885	214	4	,	,	PUNCT
fueconorg-885	214	5	m.	m.	NOUN
fueconorg-885	214	6	,	,	PUNCT
fueconorg-885	214	7	hansen	hansen	PROPN
fueconorg-885	214	8	,	,	PUNCT
fueconorg-885	214	9	d.	d.	PROPN
fueconorg-885	214	10	(	(	PUNCT
fueconorg-885	214	11	2011	2011	NUM
fueconorg-885	214	12	)	)	PUNCT
fueconorg-885	214	13	introduction	introduction	NOUN
fueconorg-885	214	14	to	to	PART
fueconorg-885	214	15	cost	cost	VERB
fueconorg-885	214	16	accounting	accounting	NOUN
fueconorg-885	214	17	.	.	PUNCT
fueconorg-885	215	1	south	south	ADJ
fueconorg-885	215	2	-	-	PUNCT
fueconorg-885	215	3	western	western	ADJ
fueconorg-885	215	4	,	,	PUNCT
fueconorg-885	215	5	cengage	cengage	PROPN
fueconorg-885	215	6	learning	learning	PROPN
fueconorg-885	215	7	,	,	PUNCT
fueconorg-885	215	8	international	international	ADJ
fueconorg-885	215	9	evolution	evolution	NOUN
fueconorg-885	215	10	,	,	PUNCT
fueconorg-885	215	11	p.	p.	NOUN
fueconorg-885	215	12	491	491	NUM
fueconorg-885	215	13	-	-	SYM
fueconorg-885	215	14	504	504	NUM
fueconorg-885	215	15	.	.	PUNCT
fueconorg-885	216	1	3	3	X
fueconorg-885	216	2	.	.	X
fueconorg-885	216	3	hilton	hilton	PROPN
fueconorg-885	216	4	,	,	PUNCT
fueconorg-885	216	5	r.	r.	PROPN
fueconorg-885	216	6	,	,	PUNCT
fueconorg-885	216	7	maher	maher	PROPN
fueconorg-885	216	8	,	,	PUNCT
fueconorg-885	216	9	m.	m.	NOUN
fueconorg-885	216	10	,	,	PUNCT
fueconorg-885	216	11	selto	selto	PROPN
fueconorg-885	216	12	,	,	PUNCT
fueconorg-885	216	13	f.	f.	PROPN
fueconorg-885	216	14	(	(	PUNCT
fueconorg-885	216	15	2003	2003	NUM
fueconorg-885	216	16	)	)	PUNCT
fueconorg-885	216	17	cost	cost	NOUN
fueconorg-885	216	18	management	management	NOUN
fueconorg-885	216	19	.	.	PUNCT
fueconorg-885	217	1	mc	mc	PROPN
fueconorg-885	217	2	grow	grow	PROPN
fueconorg-885	217	3	-	-	PUNCT
fueconorg-885	217	4	hill	hill	NOUN
fueconorg-885	217	5	,	,	PUNCT
fueconorg-885	217	6	boston	boston	PROPN
fueconorg-885	217	7	,	,	PUNCT
fueconorg-885	217	8	p.	p.	NOUN
fueconorg-885	217	9	802	802	NUM
fueconorg-885	217	10	-	-	SYM
fueconorg-885	217	11	816	816	NUM
fueconorg-885	217	12	.	.	PUNCT
fueconorg-885	218	1	4	4	NUM
fueconorg-885	218	2	.	.	X
fueconorg-885	218	3	garrison	garrison	NOUN
fueconorg-885	218	4	,	,	PUNCT
fueconorg-885	218	5	r.	r.	PROPN
fueconorg-885	218	6	,	,	PUNCT
fueconorg-885	218	7	noreen	noreen	PROPN
fueconorg-885	218	8	,	,	PUNCT
fueconorg-885	218	9	e.	e.	PROPN
fueconorg-885	218	10	(	(	PUNCT
fueconorg-885	218	11	2003	2003	NUM
fueconorg-885	218	12	)	)	PUNCT
fueconorg-885	218	13	managerial	managerial	ADJ
fueconorg-885	218	14	accounting	accounting	NOUN
fueconorg-885	218	15	.	.	PUNCT
fueconorg-885	219	1	mcgraw	mcgraw	PROPN
fueconorg-885	219	2	hill	hill	PROPN
fueconorg-885	219	3	,	,	PUNCT
fueconorg-885	219	4	boston	boston	PROPN
fueconorg-885	219	5	,	,	PUNCT
fueconorg-885	219	6	р	р	PROPN
fueconorg-885	219	7	.	.	PROPN
fueconorg-885	219	8	554	554	NUM
fueconorg-885	219	9	-	-	SYM
fueconorg-885	219	10	563	563	NUM
fueconorg-885	219	11	.	.	NOUN
fueconorg-885	219	12	5	5	NUM
fueconorg-885	219	13	.	.	X
fueconorg-885	219	14	milićević	milićević	PROPN
fueconorg-885	219	15	,	,	PUNCT
fueconorg-885	219	16	v.	v.	PROPN
fueconorg-885	219	17	(	(	PUNCT
fueconorg-885	219	18	2003	2003	NUM
fueconorg-885	219	19	)	)	PUNCT
fueconorg-885	219	20	strategijsko	strategijsko	PROPN
fueconorg-885	219	21	upravljačko	upravljačko	PROPN
fueconorg-885	219	22	računovodstvo	računovodstvo	PROPN
fueconorg-885	219	23	.	.	PUNCT
fueconorg-885	220	1	beograd	beograd	PROPN
fueconorg-885	220	2	:	:	PUNCT
fueconorg-885	220	3	ekonomsku	ekonomsku	PROPN
fueconorg-885	220	4	fakultet	fakultet	NOUN
fueconorg-885	220	5	,	,	PUNCT
fueconorg-885	220	6	str	str	NOUN
fueconorg-885	220	7	.	.	PUNCT
fueconorg-885	220	8	356	356	NUM
fueconorg-885	220	9	-	-	SYM
fueconorg-885	220	10	360	360	NUM
fueconorg-885	220	11	.	.	NOUN
fueconorg-885	221	1	6	6	X
fueconorg-885	221	2	.	.	X
fueconorg-885	221	3	denčić	denčić	NOUN
fueconorg-885	221	4	-	-	PUNCT
fueconorg-885	221	5	mihajlov	mihajlov	PROPN
fueconorg-885	221	6	,	,	PUNCT
fueconorg-885	221	7	k.	k.	PROPN
fueconorg-885	221	8	,	,	PUNCT
fueconorg-885	221	9	trajčevski	trajčevski	PROPN
fueconorg-885	221	10	,	,	PUNCT
fueconorg-885	221	11	m.	m.	NOUN
fueconorg-885	221	12	(	(	PUNCT
fueconorg-885	221	13	2011	2011	NUM
fueconorg-885	221	14	)	)	PUNCT
fueconorg-885	221	15	transferne	transferne	ADJ
fueconorg-885	221	16	cene	cene	NOUN
fueconorg-885	221	17	u	u	NOUN
fueconorg-885	221	18	teoriji	teoriji	NOUN
fueconorg-885	222	1	i	i	PRON
fueconorg-885	222	2	praksi	praksi	PROPN
fueconorg-885	222	3	poslovanja	poslovanja	PROPN
fueconorg-885	222	4	multinacionalnih	multinacionalnih	PROPN
fueconorg-885	222	5	kompanija	kompanija	PROPN
fueconorg-885	222	6	.	.	PUNCT
fueconorg-885	223	1	ekonomske	ekonomske	PROPN
fueconorg-885	223	2	teme	teme	PROPN
fueconorg-885	223	3	,	,	PUNCT
fueconorg-885	223	4	br	br	PROPN
fueconorg-885	223	5	.	.	PROPN
fueconorg-885	224	1	3	3	NUM
fueconorg-885	224	2	:	:	PUNCT
fueconorg-885	224	3	397	397	NUM
fueconorg-885	224	4	-	-	SYM
fueconorg-885	224	5	414	414	NUM
fueconorg-885	224	6	.	.	NOUN
fueconorg-885	225	1	7	7	X
fueconorg-885	225	2	.	.	X
fueconorg-885	225	3	wagdy	wagdy	PROPN
fueconorg-885	225	4	m.	m.	PROPN
fueconorg-885	225	5	abdallah	abdallah	PROPN
fueconorg-885	225	6	,	,	PUNCT
fueconorg-885	225	7	guidelines	guideline	NOUN
fueconorg-885	225	8	of	of	ADP
fueconorg-885	225	9	ceos	ceos	NOUN
fueconorg-885	225	10	in	in	ADP
fueconorg-885	225	11	tranfer	tranfer	NOUN
fueconorg-885	225	12	pricing	pricing	NOUN
fueconorg-885	225	13	policies	policy	NOUN
fueconorg-885	225	14	.	.	PUNCT
fueconorg-885	226	1	management	management	NOUN
fueconorg-885	226	2	accounting	account	VERB
fueconorg-885	226	3	70	70	NUM
fueconorg-885	226	4	,	,	PUNCT
fueconorg-885	226	5	no	no	INTJ
fueconorg-885	226	6	.	.	NOUN
fueconorg-885	226	7	3	3	NUM
fueconorg-885	226	8	,	,	PUNCT
fueconorg-885	226	9	р	р	NOUN
fueconorg-885	226	10	.	.	PROPN
fueconorg-885	226	11	61	61	NUM
fueconorg-885	226	12	.	.	NOUN
fueconorg-885	226	13	8	8	NUM
fueconorg-885	226	14	.	.	X
fueconorg-885	226	15	adams	adams	PROPN
fueconorg-885	226	16	,	,	PUNCT
fueconorg-885	226	17	l.	l.	PROPN
fueconorg-885	226	18	,	,	PUNCT
fueconorg-885	226	19	drtina	drtina	PROPN
fueconorg-885	226	20	,	,	PUNCT
fueconorg-885	226	21	r.	r.	PROPN
fueconorg-885	226	22	(	(	PUNCT
fueconorg-885	226	23	2008	2008	NUM
fueconorg-885	226	24	)	)	PUNCT
fueconorg-885	226	25	transfer	transfer	NOUN
fueconorg-885	226	26	pricing	pricing	NOUN
fueconorg-885	226	27	for	for	ADP
fueconorg-885	226	28	aligning	align	VERB
fueconorg-885	226	29	divisional	divisional	ADJ
fueconorg-885	226	30	and	and	CCONJ
fueconorg-885	226	31	corporate	corporate	ADJ
fueconorg-885	226	32	decisions	decision	NOUN
fueconorg-885	226	33	.	.	PUNCT
fueconorg-885	227	1	business	business	NOUN
fueconorg-885	227	2	horizons	horizon	NOUN
fueconorg-885	227	3	,	,	PUNCT
fueconorg-885	227	4	51	51	NUM
fueconorg-885	227	5	:	:	PUNCT
fueconorg-885	227	6	411	411	NUM
fueconorg-885	227	7	-	-	SYM
fueconorg-885	227	8	417	417	NUM
fueconorg-885	227	9	.	.	NOUN
fueconorg-885	228	1	9	9	NUM
fueconorg-885	228	2	.	.	X
fueconorg-885	228	3	zimmerman	zimmerman	PROPN
fueconorg-885	228	4	,	,	PUNCT
fueconorg-885	228	5	j.	j.	PROPN
fueconorg-885	228	6	(	(	PUNCT
fueconorg-885	228	7	1995	1995	NUM
fueconorg-885	228	8	)	)	PUNCT
fueconorg-885	228	9	accounting	account	VERB
fueconorg-885	228	10	for	for	ADP
fueconorg-885	228	11	decision	decision	NOUN
fueconorg-885	228	12	making	making	NOUN
fueconorg-885	228	13	and	and	CCONJ
fueconorg-885	228	14	conttrol	conttrol	PROPN
fueconorg-885	228	15	,	,	PUNCT
fueconorg-885	228	16	irwin	irwin	PROPN
fueconorg-885	228	17	,	,	PUNCT
fueconorg-885	228	18	inc	inc	PROPN
fueconorg-885	228	19	.	.	PROPN
fueconorg-885	228	20	,	,	PUNCT
fueconorg-885	228	21	homewood	homewood	PROPN
fueconorg-885	228	22	,	,	PUNCT
fueconorg-885	228	23	illinois	illinois	PROPN
fueconorg-885	228	24	,	,	PUNCT
fueconorg-885	228	25	p.	p.	NOUN
fueconorg-885	228	26	173	173	NUM
fueconorg-885	228	27	.	.	PUNCT
fueconorg-885	229	1	10	10	NUM
fueconorg-885	229	2	.	.	X
fueconorg-885	230	1	balachandran	balachandran	PROPN
fueconorg-885	230	2	,	,	PUNCT
fueconorg-885	230	3	k.	k.	PROPN
fueconorg-885	230	4	,	,	PUNCT
fueconorg-885	230	5	li	li	PROPN
fueconorg-885	230	6	,	,	PUNCT
fueconorg-885	230	7	s.	s.	PROPN
fueconorg-885	230	8	&	&	CCONJ
fueconorg-885	230	9	wang	wang	PROPN
fueconorg-885	230	10	,	,	PUNCT
fueconorg-885	230	11	t.	t.	PROPN
fueconorg-885	230	12	(	(	PUNCT
fueconorg-885	230	13	2010	2010	NUM
fueconorg-885	230	14	)	)	PUNCT
fueconorg-885	230	15	.	.	PUNCT
fueconorg-885	231	1	the	the	DET
fueconorg-885	231	2	role	role	NOUN
fueconorg-885	231	3	of	of	ADP
fueconorg-885	231	4	transfer	transfer	NOUN
fueconorg-885	231	5	-	-	PUNCT
fueconorg-885	231	6	pricing	pricing	NOUN
fueconorg-885	231	7	schemes	scheme	NOUN
fueconorg-885	231	8	in	in	ADP
fueconorg-885	231	9	coordinated	coordinated	ADJ
fueconorg-885	231	10	supply	supply	NOUN
fueconorg-885	231	11	chains	chain	NOUN
fueconorg-885	231	12	.	.	PUNCT
fueconorg-885	232	1	journal	journal	NOUN
fueconorg-885	232	2	of	of	ADP
fueconorg-885	232	3	accounting	accounting	NOUN
fueconorg-885	232	4	,	,	PUNCT
fueconorg-885	232	5	auditing	auditing	NOUN
fueconorg-885	232	6	&	&	CCONJ
fueconorg-885	232	7	finance	finance	NOUN
fueconorg-885	232	8	25(july	25(july	NUM
fueconorg-885	232	9	)	)	PUNCT
fueconorg-885	232	10	,	,	PUNCT
fueconorg-885	232	11	375	375	NUM
fueconorg-885	232	12	-	-	SYM
fueconorg-885	232	13	404	404	NUM
fueconorg-885	232	14	.	.	PUNCT
fueconorg-885	233	1	determination	determination	NOUN
fueconorg-885	233	2	of	of	ADP
fueconorg-885	233	3	transfer	transfer	NOUN
fueconorg-885	233	4	pricing	pricing	NOUN
fueconorg-885	233	5	in	in	ADP
fueconorg-885	233	6	multinational	multinational	ADJ
fueconorg-885	233	7	companies	company	NOUN
fueconorg-885	233	8	39	39	NUM
fueconorg-885	233	9	11	11	NUM
fueconorg-885	233	10	.	.	PUNCT
fueconorg-885	234	1	kumar	kumar	PROPN
fueconorg-885	234	2	,	,	PUNCT
fueconorg-885	234	3	s.	s.	PROPN
fueconorg-885	234	4	&	&	CCONJ
fueconorg-885	234	5	sosnoski	sosnoski	PROPN
fueconorg-885	234	6	,	,	PUNCT
fueconorg-885	234	7	m.	m.	NOUN
fueconorg-885	234	8	(	(	PUNCT
fueconorg-885	234	9	2011	2011	NUM
fueconorg-885	234	10	)	)	PUNCT
fueconorg-885	234	11	.	.	PUNCT
fueconorg-885	235	1	decision	decision	NOUN
fueconorg-885	235	2	framework	framework	NOUN
fueconorg-885	235	3	for	for	ADP
fueconorg-885	235	4	the	the	DET
fueconorg-885	235	5	analysis	analysis	NOUN
fueconorg-885	235	6	and	and	CCONJ
fueconorg-885	235	7	selection	selection	NOUN
fueconorg-885	235	8	of	of	ADP
fueconorg-885	235	9	appropriate	appropriate	ADJ
fueconorg-885	235	10	transfer	transfer	NOUN
fueconorg-885	235	11	pricing	pricing	NOUN
fueconorg-885	235	12	for	for	ADP
fueconorg-885	235	13	a	a	DET
fueconorg-885	235	14	resilient	resilient	ADJ
fueconorg-885	235	15	global	global	ADJ
fueconorg-885	235	16	sme	sme	PROPN
fueconorg-885	235	17	manufacturing	manufacturing	NOUN
fueconorg-885	235	18	operation	operation	NOUN
fueconorg-885	235	19	–	–	PUNCT
fueconorg-885	235	20	a	a	DET
fueconorg-885	235	21	business	business	NOUN
fueconorg-885	235	22	case	case	NOUN
fueconorg-885	235	23	.	.	PUNCT
fueconorg-885	236	1	international	international	ADJ
fueconorg-885	236	2	journal	journal	PROPN
fueconorg-885	236	3	of	of	ADP
fueconorg-885	236	4	production	production	NOUN
fueconorg-885	236	5	research	research	NOUN
fueconorg-885	236	6	,	,	PUNCT
fueconorg-885	236	7	49(18	49(18	NUM
fueconorg-885	236	8	)	)	PUNCT
fueconorg-885	236	9	,	,	PUNCT
fueconorg-885	236	10	5431–5448	5431–5448	NUM
fueconorg-885	236	11	.	.	NOUN
fueconorg-885	236	12	12	12	NUM
fueconorg-885	236	13	.	.	PUNCT
fueconorg-885	237	1	tully	tully	PROPN
fueconorg-885	237	2	,	,	PUNCT
fueconorg-885	237	3	b.	b.	PROPN
fueconorg-885	237	4	(	(	PUNCT
fueconorg-885	237	5	2012	2012	NUM
fueconorg-885	237	6	)	)	PUNCT
fueconorg-885	237	7	.	.	PUNCT
fueconorg-885	238	1	transfer	transfer	NOUN
fueconorg-885	238	2	pricing	pricing	NOUN
fueconorg-885	238	3	strategies	strategy	NOUN
fueconorg-885	238	4	and	and	CCONJ
fueconorg-885	238	5	the	the	DET
fueconorg-885	238	6	impact	impact	NOUN
fueconorg-885	238	7	on	on	ADP
fueconorg-885	238	8	organizations	organization	NOUN
fueconorg-885	238	9	.	.	PUNCT
fueconorg-885	239	1	financialexecutive	financialexecutive	ADJ
fueconorg-885	239	2	(	(	PUNCT
fueconorg-885	239	3	july	july	PROPN
fueconorg-885	239	4	/	/	SYM
fueconorg-885	239	5	august	august	PROPN
fueconorg-885	239	6	)	)	PUNCT
fueconorg-885	239	7	,	,	PUNCT
fueconorg-885	239	8	34-37.retrieved	34-37.retrieved	NUM
fueconorg-885	239	9	from	from	ADP
fueconorg-885	239	10	www.financialexecutives.org	www.financialexecutives.org	PROPN
fueconorg-885	239	11	.	.	PUNCT
fueconorg-885	240	1	13	13	NUM
fueconorg-885	240	2	.	.	X
fueconorg-885	241	1	rayome	rayome	PROPN
fueconorg-885	241	2	,	,	PUNCT
fueconorg-885	241	3	d.	d.	PROPN
fueconorg-885	241	4	&	&	CCONJ
fueconorg-885	241	5	baker	baker	PROPN
fueconorg-885	241	6	jc	jc	PROPN
fueconorg-885	241	7	,	,	PUNCT
fueconorg-885	241	8	(	(	PUNCT
fueconorg-885	241	9	1995	1995	NUM
fueconorg-885	241	10	)	)	PUNCT
fueconorg-885	241	11	“	"	PUNCT
fueconorg-885	241	12	foreign	foreign	ADJ
fueconorg-885	241	13	direct	direct	ADJ
fueconorg-885	241	14	investment	investment	NOUN
fueconorg-885	241	15	:	:	PUNCT
fueconorg-885	241	16	a	a	DET
fueconorg-885	241	17	review	review	NOUN
fueconorg-885	241	18	and	and	CCONJ
fueconorg-885	241	19	analysis	analysis	NOUN
fueconorg-885	241	20	of	of	ADP
fueconorg-885	241	21	the	the	DET
fueconorg-885	241	22	literature	literature	NOUN
fueconorg-885	241	23	”	"	PUNCT
fueconorg-885	241	24	,	,	PUNCT
fueconorg-885	241	25	the	the	DET
fueconorg-885	241	26	international	international	ADJ
fueconorg-885	241	27	trade	trade	NOUN
fueconorg-885	241	28	journal	journal	NOUN
fueconorg-885	241	29	,	,	PUNCT
fueconorg-885	241	30	vol	vol	NOUN
fueconorg-885	241	31	.	.	PUNCT
fueconorg-885	242	1	ix	ix	INTJ
fueconorg-885	242	2	,	,	PUNCT
fueconorg-885	242	3	no	no	INTJ
fueconorg-885	242	4	.	.	NOUN
fueconorg-885	242	5	1	1	NUM
fueconorg-885	242	6	,	,	PUNCT
fueconorg-885	242	7	spring	spring	NOUN
fueconorg-885	242	8	,	,	PUNCT
fueconorg-885	242	9	str	str	NOUN
fueconorg-885	242	10	.	.	PROPN
fueconorg-885	243	1	15	15	NUM
fueconorg-885	243	2	.	.	X
fueconorg-885	244	1	14	14	NUM
fueconorg-885	244	2	.	.	PUNCT
fueconorg-885	245	1	doupnik	doupnik	NOUN
fueconorg-885	245	2	,	,	PUNCT
fueconorg-885	245	3	t.	t.	PROPN
fueconorg-885	245	4	,	,	PUNCT
fueconorg-885	245	5	perera	perera	PROPN
fueconorg-885	245	6	,	,	PUNCT
fueconorg-885	245	7	h.	h.	PROPN
fueconorg-885	245	8	(	(	PUNCT
fueconorg-885	245	9	2012	2012	NUM
fueconorg-885	245	10	)	)	PUNCT
fueconorg-885	245	11	international	international	ADJ
fueconorg-885	245	12	accounting	accounting	NOUN
fueconorg-885	245	13	.	.	PUNCT
fueconorg-885	246	1	third	third	PROPN
fueconorg-885	246	2	edition	edition	PROPN
fueconorg-885	246	3	:	:	PUNCT
fueconorg-885	246	4	mcgraw	mcgraw	PROPN
fueconorg-885	246	5	-	-	PUNCT
fueconorg-885	246	6	hill	hill	NOUN
fueconorg-885	246	7	.	.	PUNCT
fueconorg-885	247	1	15	15	NUM
fueconorg-885	247	2	.	.	X
fueconorg-885	248	1	malinić	malinić	NOUN
fueconorg-885	248	2	,	,	PUNCT
fueconorg-885	248	3	s.	s.	PROPN
fueconorg-885	248	4	(	(	PUNCT
fueconorg-885	248	5	2011	2011	NUM
fueconorg-885	248	6	)	)	PUNCT
fueconorg-885	248	7	.	.	PUNCT
fueconorg-885	249	1	transferne	transferne	ADJ
fueconorg-885	249	2	cene	cene	PROPN
fueconorg-885	249	3	kao	kao	PROPN
fueconorg-885	249	4	faktor	faktor	PROPN
fueconorg-885	249	5	performansi	performansi	PROPN
fueconorg-885	249	6	preduzeća	preduzeća	VERB
fueconorg-885	249	7	i	i	PRON
fueconorg-885	249	8	poslovnih	poslovnih	PROPN
fueconorg-885	249	9	segmenata	segmenata	PROPN
fueconorg-885	249	10	u	u	PROPN
fueconorg-885	249	11	kontekstu	kontekstu	PROPN
fueconorg-885	249	12	msfi	msfi	PROPN
fueconorg-885	249	13	8	8	NUM
fueconorg-885	249	14	.	.	PUNCT
fueconorg-885	250	1	refleksije	refleksije	PROPN
fueconorg-885	250	2	međunarodnih	međunarodnih	ADJ
fueconorg-885	250	3	standarda	standarda	PROPN
fueconorg-885	250	4	finansijskog	finansijskog	NOUN
fueconorg-885	250	5	izvještavanja	izvještavanja	VERB
fueconorg-885	250	6	na	na	ADP
fueconorg-885	250	7	računovodstvo	računovodstvo	NOUN
fueconorg-885	250	8	,	,	PUNCT
fueconorg-885	250	9	reviziju	reviziju	NOUN
fueconorg-885	250	10	i	i	PRON
fueconorg-885	250	11	polsovne	polsovne	VERB
fueconorg-885	250	12	finansije	finansije	NOUN
fueconorg-885	250	13	.	.	PUNCT
fueconorg-885	251	1	banja	banja	PROPN
fueconorg-885	251	2	vrućica	vrućica	PROPN
fueconorg-885	251	3	.	.	PUNCT
fueconorg-885	252	1	15	15	NUM
fueconorg-885	252	2	.	.	PUNCT
fueconorg-885	253	1	kongres	kongre	NOUN
fueconorg-885	253	2	srrrs	srrrs	PROPN
fueconorg-885	253	3	,	,	PUNCT
fueconorg-885	253	4	81	81	NUM
fueconorg-885	253	5	-	-	SYM
fueconorg-885	253	6	100	100	NUM
fueconorg-885	253	7	.	.	PUNCT
fueconorg-885	254	1	16	16	NUM
fueconorg-885	254	2	.	.	PUNCT
fueconorg-885	255	1	smernice	smernice	PROPN
fueconorg-885	255	2	oecd	oecd	PROPN
fueconorg-885	255	3	za	za	PROPN
fueconorg-885	255	4	primenu	primenu	PROPN
fueconorg-885	256	1	pravila	pravila	NOUN
fueconorg-885	256	2	o	o	X
fueconorg-885	256	3	transfernim	transfernim	NOUN
fueconorg-885	256	4	cenama	cenama	PROPN
fueconorg-885	256	5	za	za	PROPN
fueconorg-885	256	6	multinacionalna	multinacionalna	VERB
fueconorg-885	257	1	preduzeća	preduzeća	ADV
fueconorg-885	257	2	i	i	PRON
fueconorg-885	257	3	poreske	poreske	PROPN
fueconorg-885	257	4	uprave	uprave	ADJ
fueconorg-885	257	5	.	.	PUNCT
fueconorg-885	258	1	(	(	PUNCT
fueconorg-885	258	2	2010	2010	NUM
fueconorg-885	258	3	)	)	PUNCT
fueconorg-885	258	4	.	.	PUNCT
fueconorg-885	259	1	retrieved	retrieve	VERB
fueconorg-885	259	2	from	from	ADP
fueconorg-885	259	3	http://www.stats.govt.nz	http://www.stats.govt.nz	ADJ
fueconorg-885	259	4	17	17	NUM
fueconorg-885	259	5	.	.	PUNCT
fueconorg-885	260	1	marković	marković	PROPN
fueconorg-885	260	2	,	,	PUNCT
fueconorg-885	260	3	i.	i.	PROPN
fueconorg-885	260	4	(	(	PUNCT
fueconorg-885	260	5	2003	2003	NUM
fueconorg-885	260	6	)	)	PUNCT
fueconorg-885	260	7	.	.	PUNCT
fueconorg-885	261	1	intrasektorska	intrasektorska	PROPN
fueconorg-885	261	2	razmena	razmena	X
fueconorg-885	261	3	u	u	PROPN
fueconorg-885	261	4	uslovima	uslovima	NOUN
fueconorg-885	261	5	globalizacije	globalizacije	PROPN
fueconorg-885	261	6	.	.	PUNCT
fueconorg-885	262	1	ekonomske	ekonomske	PROPN
fueconorg-885	262	2	teme	teme	NOUN
fueconorg-885	262	3	(	(	PUNCT
fueconorg-885	262	4	2	2	NUM
fueconorg-885	262	5	):	):	PUNCT
fueconorg-885	262	6	277	277	NUM
fueconorg-885	262	7	-	-	SYM
fueconorg-885	262	8	283	283	NUM
fueconorg-885	262	9	.	.	PUNCT
fueconorg-885	263	1	utvrđivanje	utvrđivanje	PROPN
fueconorg-885	263	2	transfernih	transfernih	PROPN
fueconorg-885	263	3	cena	cena	PROPN
fueconorg-885	263	4	u	u	PROPN
fueconorg-885	263	5	multinacionalnim	multinacionalnim	PROPN
fueconorg-885	263	6	kompanijama	kompanijama	PROPN
fueconorg-885	263	7	pitanje	pitanje	PROPN
fueconorg-885	263	8	transfernih	transfernih	PROPN
fueconorg-885	263	9	cena	cena	PROPN
fueconorg-885	263	10	u	u	PROPN
fueconorg-885	263	11	poslovanju	poslovanju	PROPN
fueconorg-885	263	12	multinacionalnih	multinacionalnih	PROPN
fueconorg-885	263	13	kompanija	kompanija	PROPN
fueconorg-885	263	14	u	u	PROPN
fueconorg-885	263	15	savremenim	savremenim	NOUN
fueconorg-885	263	16	uslovima	uslovima	PROPN
fueconorg-885	263	17	poslovanja	poslovanja	NOUN
fueconorg-885	263	18	poprima	poprima	NOUN
fueconorg-885	263	19	strategijski	strategijski	ADJ
fueconorg-885	263	20	značaj	značaj	PROPN
fueconorg-885	263	21	.	.	PUNCT
fueconorg-885	264	1	ocena	ocena	PROPN
fueconorg-885	264	2	performansi	performansi	PROPN
fueconorg-885	265	1	i	i	PRON
fueconorg-885	265	2	harmonizacija	harmonizacija	NOUN
fueconorg-885	265	3	ciljeva	ciljeva	PROPN
fueconorg-885	265	4	svih	svih	PROPN
fueconorg-885	265	5	divizija	divizija	PROPN
fueconorg-885	265	6	i	i	PRON
fueconorg-885	265	7	multinacionalne	multinacionalne	PROPN
fueconorg-885	265	8	kompanije	kompanije	PROPN
fueconorg-885	265	9	kao	kao	PROPN
fueconorg-885	265	10	celine	celine	PROPN
fueconorg-885	265	11	,	,	PUNCT
fueconorg-885	265	12	determinisani	determinisani	PROPN
fueconorg-885	265	13	su	su	PROPN
fueconorg-885	265	14	primenjenim	primenjenim	PROPN
fueconorg-885	265	15	pravilima	pravilima	PROPN
fueconorg-885	265	16	i	i	PRON
fueconorg-885	265	17	metodama	metodama	PROPN
fueconorg-885	265	18	formiranja	formiranja	VERB
fueconorg-885	265	19	transfernih	transfernih	PROPN
fueconorg-885	265	20	cena	cena	PROPN
fueconorg-885	265	21	.	.	PUNCT
fueconorg-885	266	1	utvrđivanje	utvrđivanje	PROPN
fueconorg-885	266	2	transfernih	transfernih	PROPN
fueconorg-885	266	3	cena	cena	PROPN
fueconorg-885	266	4	u	u	PROPN
fueconorg-885	266	5	multinacionalnim	multinacionalnim	PROPN
fueconorg-885	266	6	kompanijama	kompanijama	PROPN
fueconorg-885	266	7	usložnjeno	usložnjeno	VERB
fueconorg-885	266	8	je	je	PROPN
fueconorg-885	266	9	diferenciranošću	diferenciranošću	PROPN
fueconorg-885	266	10	poreskih	poreskih	PROPN
fueconorg-885	266	11	sistema	sistema	NOUN
fueconorg-885	266	12	zemalja	zemalja	PROPN
fueconorg-885	266	13	u	u	PROPN
fueconorg-885	266	14	kojima	kojima	PROPN
fueconorg-885	266	15	su	su	PROPN
fueconorg-885	266	16	locirane	locirane	PROPN
fueconorg-885	266	17	divizije	divizije	PROPN
fueconorg-885	266	18	.	.	PUNCT
fueconorg-885	267	1	usled	usle	VERB
fueconorg-885	267	2	različitih	različitih	NOUN
fueconorg-885	267	3	poreskih	poreskih	PROPN
fueconorg-885	267	4	stopa	stopa	PROPN
fueconorg-885	267	5	na	na	PROPN
fueconorg-885	267	6	dobit	dobit	NOUN
fueconorg-885	267	7	,	,	PUNCT
fueconorg-885	267	8	vrši	vrši	PROPN
fueconorg-885	267	9	se	se	PROPN
fueconorg-885	267	10	transferisanje	transferisanje	PROPN
fueconorg-885	267	11	dobitka	dobitka	PROPN
fueconorg-885	268	1	iz	iz	INTJ
fueconorg-885	268	2	zemalja	zemalja	PROPN
fueconorg-885	268	3	sa	sa	PROPN
fueconorg-885	268	4	većim	većim	PROPN
fueconorg-885	268	5	poreskim	poreskim	PROPN
fueconorg-885	268	6	stopama	stopama	PROPN
fueconorg-885	268	7	u	u	PROPN
fueconorg-885	268	8	zemlje	zemlje	PROPN
fueconorg-885	268	9	sa	sa	PROPN
fueconorg-885	268	10	nižim	nižim	PROPN
fueconorg-885	268	11	poreskim	poreskim	PROPN
fueconorg-885	268	12	stopama	stopama	PROPN
fueconorg-885	268	13	.	.	PUNCT
fueconorg-885	269	1	s	s	PART
fueconorg-885	269	2	tim	tim	PROPN
fueconorg-885	269	3	u	u	PROPN
fueconorg-885	269	4	vezi	vezi	PROPN
fueconorg-885	269	5	,	,	PUNCT
fueconorg-885	269	6	cilj	cilj	ADJ
fueconorg-885	269	7	ovog	ovog	NOUN
fueconorg-885	269	8	rada	rada	PROPN
fueconorg-885	269	9	je	je	PROPN
fueconorg-885	269	10	da	da	PROPN
fueconorg-885	269	11	ukaže	ukaže	VERB
fueconorg-885	270	1	na	na	AUX
fueconorg-885	270	2	značaj	značaj	NOUN
fueconorg-885	270	3	transfernih	transfernih	NOUN
fueconorg-885	270	4	cena	cena	PROPN
fueconorg-885	271	1	i	i	PRON
fueconorg-885	271	2	metoda	metoda	PROPN
fueconorg-885	271	3	njihovog	njihovog	PROPN
fueconorg-885	271	4	utvrđivanja	utvrđivanja	NOUN
fueconorg-885	271	5	u	u	PROPN
fueconorg-885	271	6	multinacionalnim	multinacionalnim	PROPN
fueconorg-885	271	7	kompanijama	kompanijama	PROPN
fueconorg-885	271	8	.	.	PUNCT
fueconorg-885	272	1	u	u	PROPN
fueconorg-885	272	2	toku	toku	PROPN
fueconorg-885	272	3	izrade	izrade	VERB
fueconorg-885	272	4	članka	članka	PROPN
fueconorg-885	272	5	biće	biće	PROPN
fueconorg-885	272	6	primenjene	primenjene	PROPN
fueconorg-885	272	7	metode	metode	PROPN
fueconorg-885	272	8	analize	analize	VERB
fueconorg-885	272	9	na	na	ADP
fueconorg-885	272	10	bazi	bazi	NOUN
fueconorg-885	272	11	relevantne	relevantne	NOUN
fueconorg-885	272	12	i	i	PRON
fueconorg-885	272	13	raspoložive	raspoložive	VERB
fueconorg-885	272	14	inostrane	inostrane	PROPN
fueconorg-885	272	15	literature	literature	PROPN
fueconorg-885	273	1	i	i	PRON
fueconorg-885	273	2	prakse	prakse	VERB
fueconorg-885	273	3	,	,	PUNCT
fueconorg-885	273	4	metode	metode	PROPN
fueconorg-885	273	5	sinteze	sinteze	PROPN
fueconorg-885	273	6	i	i	PROPN
fueconorg-885	273	7	metode	metode	PROPN
fueconorg-885	273	8	komparacije	komparacije	PROPN
fueconorg-885	273	9	.	.	PUNCT
fueconorg-885	274	1	od	od	PROPN
fueconorg-885	274	2	rada	rada	PROPN
fueconorg-885	274	3	se	se	PROPN
fueconorg-885	274	4	očekuje	očekuje	PROPN
fueconorg-885	274	5	da	da	PROPN
fueconorg-885	274	6	domaćoj	domaćoj	NOUN
fueconorg-885	274	7	i	i	PRON
fueconorg-885	274	8	stručnoj	stručnoj	VERB
fueconorg-885	274	9	javnosti	javnosti	PROPN
fueconorg-885	274	10	ukaže	ukaže	VERB
fueconorg-885	274	11	na	na	ADP
fueconorg-885	274	12	fenomen	fenoman	NOUN
fueconorg-885	274	13	transfernih	transfernih	PROPN
fueconorg-885	274	14	cena	cena	PROPN
fueconorg-885	275	1	i	i	PRON
fueconorg-885	275	2	njihove	njihove	VERB
fueconorg-885	275	3	implikacije	implikacije	NOUN
fueconorg-885	275	4	na	na	AUX
fueconorg-885	275	5	performanse	performanse	NOUN
fueconorg-885	275	6	divizija	divizija	NOUN
fueconorg-885	275	7	i	i	PRON
fueconorg-885	275	8	multinacionalne	multinacionalne	PROPN
fueconorg-885	275	9	kompanije	kompanije	PROPN
fueconorg-885	275	10	u	u	PROPN
fueconorg-885	275	11	celini	celini	PROPN
fueconorg-885	275	12	.	.	PUNCT
fueconorg-885	276	1	ključne	ključne	PROPN
fueconorg-885	276	2	reči	reči	NOUN
fueconorg-885	276	3	:	:	PUNCT
fueconorg-885	276	4	transferne	transferne	ADJ
fueconorg-885	276	5	cene	cene	NOUN
fueconorg-885	276	6	,	,	PUNCT
fueconorg-885	276	7	multinacionalne	multinacionalne	NOUN
fueconorg-885	276	8	kompanije	kompanije	PROPN
fueconorg-885	276	9	,	,	PUNCT
fueconorg-885	276	10	troškovi	troškovi	PROPN
fueconorg-885	276	11	,	,	PUNCT
fueconorg-885	276	12	metode	metode	PROPN
fueconorg-885	276	13	.	.	PROPN
fueconorg-885	276	14	http://www.financialexecutives.org/	http://www.financialexecutives.org/	PROPN
fueconorg-885	276	15	http://www.stats.govt.nz/	http://www.stats.govt.nz/	PROPN