id	sid	tid	token	lemma	pos
faba-289	1	1	181	181	NUM
faba-289	1	2	finance	finance	NOUN
faba-289	1	3	,	,	PUNCT
faba-289	1	4	accounting	accounting	NOUN
faba-289	1	5	and	and	CCONJ
faba-289	1	6	business	business	NOUN
faba-289	1	7	analysis	analysis	NOUN
faba-289	1	8	volume	volume	NOUN
faba-289	1	9	7	7	NUM
faba-289	1	10	issue	issue	NOUN
faba-289	1	11	2	2	NUM
faba-289	1	12	,	,	PUNCT
faba-289	1	13	2025	2025	NUM
faba-289	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-289	1	15	issn	issn	VERB
faba-289	1	16	2603	2603	NUM
faba-289	1	17	-	-	SYM
faba-289	1	18	5324	5324	NUM
faba-289	1	19	doi	doi	NOUN
faba-289	1	20	:	:	PUNCT
faba-289	1	21	https://doi.org/10.37075/faba.2025.2.04	https://doi.org/10.37075/faba.2025.2.04	X
faba-289	1	22	the	the	DET
faba-289	1	23	beps	bep	NOUN
faba-289	1	24	project	project	NOUN
faba-289	1	25	and	and	CCONJ
faba-289	1	26	international	international	ADJ
faba-289	1	27	tax	tax	NOUN
faba-289	1	28	competition	competition	NOUN
faba-289	1	29	nelly	nelly	PROPN
faba-289	1	30	popova	popova	PROPN
faba-289	1	31	department	department	PROPN
faba-289	1	32	of	of	ADP
faba-289	1	33	finance	finance	NOUN
faba-289	1	34	,	,	PUNCT
faba-289	1	35	university	university	NOUN
faba-289	1	36	of	of	ADP
faba-289	1	37	national	national	ADJ
faba-289	1	38	and	and	CCONJ
faba-289	1	39	world	world	NOUN
faba-289	1	40	economy	economy	NOUN
faba-289	1	41	,	,	PUNCT
faba-289	1	42	sofia	sofia	PROPN
faba-289	1	43	,	,	PUNCT
faba-289	1	44	bulgaria	bulgaria	PROPN
faba-289	1	45	info	info	NOUN
faba-289	1	46	articles	article	NOUN
faba-289	1	47	abstract	abstract	ADJ
faba-289	1	48	history	history	NOUN
faba-289	1	49	article	article	NOUN
faba-289	1	50	:	:	PUNCT
faba-289	1	51	submitted	submit	VERB
faba-289	1	52	:	:	PUNCT
faba-289	1	53	22	22	NUM
faba-289	1	54	august	august	PROPN
faba-289	1	55	2025	2025	NUM
faba-289	1	56	revised	revise	VERB
faba-289	1	57	:	:	PUNCT
faba-289	1	58	3	3	NUM
faba-289	1	59	november	november	PROPN
faba-289	1	60	2025	2025	NUM
faba-289	1	61	accepted	accept	VERB
faba-289	1	62	:	:	PUNCT
faba-289	1	63	17	17	NUM
faba-289	1	64	november	november	PROPN
faba-289	1	65	2025	2025	NUM
faba-289	1	66	purpose	purpose	NOUN
faba-289	1	67	:	:	PUNCT
faba-289	1	68	the	the	DET
faba-289	1	69	purpose	purpose	NOUN
faba-289	1	70	of	of	ADP
faba-289	1	71	the	the	DET
faba-289	1	72	present	present	ADJ
faba-289	1	73	article	article	NOUN
faba-289	1	74	is	be	AUX
faba-289	1	75	to	to	PART
faba-289	1	76	theoretically	theoretically	ADV
faba-289	1	77	analyze	analyze	VERB
faba-289	1	78	the	the	DET
faba-289	1	79	impact	impact	NOUN
faba-289	1	80	of	of	ADP
faba-289	1	81	the	the	DET
faba-289	1	82	beps	bep	NOUN
faba-289	1	83	project	project	NOUN
faba-289	1	84	on	on	ADP
faba-289	1	85	international	international	ADJ
faba-289	1	86	tax	tax	NOUN
faba-289	1	87	competition	competition	NOUN
faba-289	1	88	and	and	CCONJ
faba-289	1	89	its	its	PRON
faba-289	1	90	possibilities	possibility	NOUN
faba-289	1	91	to	to	PART
faba-289	1	92	reduce	reduce	VERB
faba-289	1	93	harmful	harmful	ADJ
faba-289	1	94	tax	tax	NOUN
faba-289	1	95	competition	competition	NOUN
faba-289	1	96	.	.	PUNCT
faba-289	2	1	design	design	NOUN
faba-289	2	2	/	/	SYM
faba-289	2	3	methodology	methodology	NOUN
faba-289	2	4	/	/	SYM
faba-289	2	5	approach	approach	NOUN
faba-289	2	6	:	:	PUNCT
faba-289	2	7	the	the	DET
faba-289	2	8	methodology	methodology	NOUN
faba-289	2	9	used	use	VERB
faba-289	2	10	in	in	ADP
faba-289	2	11	the	the	DET
faba-289	2	12	article	article	NOUN
faba-289	2	13	is	be	AUX
faba-289	2	14	a	a	DET
faba-289	2	15	combination	combination	NOUN
faba-289	2	16	of	of	ADP
faba-289	2	17	a	a	DET
faba-289	2	18	literature	literature	NOUN
faba-289	2	19	review	review	NOUN
faba-289	2	20	and	and	CCONJ
faba-289	2	21	an	an	DET
faba-289	2	22	analysis	analysis	NOUN
faba-289	2	23	of	of	ADP
faba-289	2	24	official	official	ADJ
faba-289	2	25	oecd	oecd	PROPN
faba-289	2	26	documents	document	NOUN
faba-289	2	27	.	.	PUNCT
faba-289	3	1	findings	finding	NOUN
faba-289	3	2	:	:	PUNCT
faba-289	3	3	the	the	DET
faba-289	3	4	main	main	ADJ
faba-289	3	5	conclusion	conclusion	NOUN
faba-289	3	6	of	of	ADP
faba-289	3	7	the	the	DET
faba-289	3	8	article	article	NOUN
faba-289	3	9	is	be	AUX
faba-289	3	10	that	that	SCONJ
faba-289	3	11	although	although	SCONJ
faba-289	3	12	the	the	DET
faba-289	3	13	measures	measure	NOUN
faba-289	3	14	under	under	ADP
faba-289	3	15	the	the	DET
faba-289	3	16	beps	bep	NOUN
faba-289	3	17	project	project	NOUN
faba-289	3	18	represent	represent	VERB
faba-289	3	19	a	a	DET
faba-289	3	20	significant	significant	ADJ
faba-289	3	21	advance	advance	NOUN
faba-289	3	22	in	in	ADP
faba-289	3	23	the	the	DET
faba-289	3	24	coordination	coordination	NOUN
faba-289	3	25	of	of	ADP
faba-289	3	26	cit	cit	PROPN
faba-289	3	27	rules	rule	NOUN
faba-289	3	28	,	,	PUNCT
faba-289	3	29	some	some	DET
faba-289	3	30	challenges	challenge	NOUN
faba-289	3	31	remain	remain	VERB
faba-289	3	32	.	.	PUNCT
faba-289	4	1	practical	practical	ADJ
faba-289	4	2	implications	implication	NOUN
faba-289	4	3	:	:	PUNCT
faba-289	4	4	reduced	reduce	VERB
faba-289	4	5	possibilities	possibility	NOUN
faba-289	4	6	for	for	ADP
faba-289	4	7	mnes	mne	NOUN
faba-289	4	8	to	to	PART
faba-289	4	9	shift	shift	VERB
faba-289	4	10	their	their	PRON
faba-289	4	11	profits	profit	NOUN
faba-289	4	12	and	and	CCONJ
faba-289	4	13	leveling	leveling	NOUN
faba-289	4	14	of	of	ADP
faba-289	4	15	their	their	PRON
faba-289	4	16	competitive	competitive	ADJ
faba-289	4	17	positions	position	NOUN
faba-289	4	18	with	with	ADP
faba-289	4	19	companies	company	NOUN
faba-289	4	20	operating	operate	VERB
faba-289	4	21	on	on	ADP
faba-289	4	22	domestic	domestic	ADJ
faba-289	4	23	markets	market	NOUN
faba-289	4	24	.	.	PUNCT
faba-289	5	1	originality	originality	NOUN
faba-289	5	2	/	/	SYM
faba-289	5	3	value	value	NOUN
faba-289	5	4	:	:	PUNCT
faba-289	5	5	the	the	DET
faba-289	5	6	article	article	NOUN
faba-289	5	7	contributes	contribute	VERB
faba-289	5	8	to	to	ADP
faba-289	5	9	the	the	DET
faba-289	5	10	academic	academic	ADJ
faba-289	5	11	debate	debate	NOUN
faba-289	5	12	on	on	ADP
faba-289	5	13	international	international	ADJ
faba-289	5	14	tax	tax	NOUN
faba-289	5	15	competition	competition	NOUN
faba-289	5	16	and	and	CCONJ
faba-289	5	17	tax	tax	NOUN
faba-289	5	18	coordination	coordination	NOUN
faba-289	5	19	by	by	ADP
faba-289	5	20	analyzing	analyze	VERB
faba-289	5	21	the	the	DET
faba-289	5	22	implications	implication	NOUN
faba-289	5	23	of	of	ADP
faba-289	5	24	beps	bep	NOUN
faba-289	5	25	to	to	PART
faba-289	5	26	reduce	reduce	VERB
faba-289	5	27	harmful	harmful	ADJ
faba-289	5	28	tax	tax	NOUN
faba-289	5	29	competition	competition	NOUN
faba-289	5	30	.	.	PUNCT
faba-289	6	1	keywords	keyword	NOUN
faba-289	6	2	:	:	PUNCT
faba-289	6	3	tax	tax	NOUN
faba-289	6	4	competition	competition	NOUN
faba-289	6	5	;	;	PUNCT
faba-289	6	6	base	base	NOUN
faba-289	6	7	erosion	erosion	NOUN
faba-289	6	8	and	and	CCONJ
faba-289	6	9	profit	profit	NOUN
faba-289	6	10	shifting	shifting	NOUN
faba-289	6	11	;	;	PUNCT
faba-289	6	12	tax	tax	NOUN
faba-289	6	13	avoidance	avoidance	NOUN
faba-289	6	14	;	;	PUNCT
faba-289	6	15	tax	tax	NOUN
faba-289	6	16	coordination	coordination	NOUN
faba-289	6	17	paper	paper	NOUN
faba-289	6	18	type	type	NOUN
faba-289	6	19	:	:	PUNCT
faba-289	6	20	research	research	NOUN
faba-289	6	21	paper	paper	NOUN
faba-289	6	22	keywords	keyword	NOUN
faba-289	6	23	:	:	PUNCT
faba-289	6	24	tax	tax	NOUN
faba-289	6	25	competition	competition	NOUN
faba-289	6	26	;	;	PUNCT
faba-289	6	27	base	base	NOUN
faba-289	6	28	erosion	erosion	NOUN
faba-289	6	29	and	and	CCONJ
faba-289	6	30	profit	profit	NOUN
faba-289	6	31	shifting	shifting	NOUN
faba-289	6	32	;	;	PUNCT
faba-289	6	33	tax	tax	NOUN
faba-289	6	34	avoidance	avoidance	NOUN
faba-289	6	35	;	;	PUNCT
faba-289	6	36	tax	tax	NOUN
faba-289	6	37	coordination	coordination	NOUN
faba-289	6	38	jel	jel	PROPN
faba-289	6	39	:	:	PUNCT
faba-289	6	40	h26	h26	PROPN
faba-289	6	41	,	,	PUNCT
faba-289	6	42	h73	h73	PROPN
faba-289	6	43	,	,	PUNCT
faba-289	6	44	h87	h87	PROPN
faba-289	6	45	*	*	PUNCT
faba-289	6	46	address	address	NOUN
faba-289	6	47	correspondence	correspondence	NOUN
faba-289	6	48	:	:	PUNCT
faba-289	7	1	e	e	X
faba-289	7	2	-	-	NOUN
faba-289	7	3	mail	mail	NOUN
faba-289	7	4	:	:	PUNCT
faba-289	7	5	npopova@unwe.bg	npopova@unwe.bg	NOUN
faba-289	7	6	http://faba.bg/	http://faba.bg/	NOUN
faba-289	7	7	https://doi.org/10.37075/faba.2025.2.04	https://doi.org/10.37075/faba.2025.2.04	PROPN
faba-289	7	8	mailto:npopova@unwe.bg	mailto:npopova@unwe.bg	PROPN
faba-289	7	9	https://orcid.org/0009-0001-6130-3588	https://orcid.org/0009-0001-6130-3588	INTJ
faba-289	7	10	nelly	nelly	ADV
faba-289	7	11	popova/	popova/	NUM
faba-289	7	12	finance	finance	NOUN
faba-289	7	13	,	,	PUNCT
faba-289	7	14	accounting	accounting	NOUN
faba-289	7	15	and	and	CCONJ
faba-289	7	16	business	business	NOUN
faba-289	7	17	analysis	analysis	NOUN
faba-289	7	18	,	,	PUNCT
faba-289	7	19	volume	volume	NOUN
faba-289	7	20	7	7	NUM
faba-289	7	21	,	,	PUNCT
faba-289	7	22	issue	issue	NOUN
faba-289	7	23	2	2	NUM
faba-289	7	24	,	,	PUNCT
faba-289	7	25	2025	2025	NUM
faba-289	7	26	182	182	NUM
faba-289	7	27	introduction	introduction	NOUN
faba-289	7	28	in	in	ADP
faba-289	7	29	the	the	DET
faba-289	7	30	past	past	ADJ
faba-289	7	31	decades	decade	NOUN
faba-289	7	32	,	,	PUNCT
faba-289	7	33	international	international	ADJ
faba-289	7	34	competition	competition	NOUN
faba-289	7	35	over	over	ADP
faba-289	7	36	investments	investment	NOUN
faba-289	7	37	and	and	CCONJ
faba-289	7	38	profits	profit	NOUN
faba-289	7	39	has	have	AUX
faba-289	7	40	increased	increase	VERB
faba-289	7	41	and	and	CCONJ
faba-289	7	42	corporate	corporate	ADJ
faba-289	7	43	income	income	NOUN
faba-289	7	44	tax	tax	NOUN
faba-289	7	45	has	have	AUX
faba-289	7	46	become	become	VERB
faba-289	7	47	an	an	DET
faba-289	7	48	important	important	ADJ
faba-289	7	49	instrument	instrument	NOUN
faba-289	7	50	through	through	ADP
faba-289	7	51	rate	rate	NOUN
faba-289	7	52	reductions	reduction	NOUN
faba-289	7	53	and	and	CCONJ
faba-289	7	54	the	the	DET
faba-289	7	55	establishment	establishment	NOUN
faba-289	7	56	of	of	ADP
faba-289	7	57	preferential	preferential	ADJ
faba-289	7	58	tax	tax	NOUN
faba-289	7	59	regimes	regime	NOUN
faba-289	7	60	.	.	PUNCT
faba-289	8	1	multinational	multinational	ADJ
faba-289	8	2	enterprises	enterprise	NOUN
faba-289	8	3	have	have	AUX
faba-289	8	4	gained	gain	VERB
faba-289	8	5	the	the	DET
faba-289	8	6	most	most	ADJ
faba-289	8	7	benefits	benefit	NOUN
faba-289	8	8	from	from	ADP
faba-289	8	9	the	the	DET
faba-289	8	10	differences	difference	NOUN
faba-289	8	11	in	in	ADP
faba-289	8	12	national	national	ADJ
faba-289	8	13	tax	tax	NOUN
faba-289	8	14	rules	rule	NOUN
faba-289	8	15	,	,	PUNCT
faba-289	8	16	giving	give	VERB
faba-289	8	17	rise	rise	NOUN
faba-289	8	18	to	to	ADP
faba-289	8	19	concerns	concern	NOUN
faba-289	8	20	about	about	ADP
faba-289	8	21	base	base	NOUN
faba-289	8	22	erosion	erosion	NOUN
faba-289	8	23	and	and	CCONJ
faba-289	8	24	profit	profit	NOUN
faba-289	8	25	shifting	shifting	NOUN
faba-289	8	26	.	.	PUNCT
faba-289	9	1	corporate	corporate	ADJ
faba-289	9	2	tax	tax	NOUN
faba-289	9	3	avoidance	avoidance	NOUN
faba-289	9	4	leads	lead	VERB
faba-289	9	5	to	to	ADP
faba-289	9	6	a	a	DET
faba-289	9	7	loss	loss	NOUN
faba-289	9	8	of	of	ADP
faba-289	9	9	fiscal	fiscal	ADJ
faba-289	9	10	revenue	revenue	NOUN
faba-289	9	11	for	for	ADP
faba-289	9	12	governments	government	NOUN
faba-289	9	13	and	and	CCONJ
faba-289	9	14	distorts	distort	VERB
faba-289	9	15	competition	competition	NOUN
faba-289	9	16	between	between	ADP
faba-289	9	17	multinational	multinational	ADJ
faba-289	9	18	enterprises	enterprise	NOUN
faba-289	9	19	and	and	CCONJ
faba-289	9	20	companies	company	NOUN
faba-289	9	21	operating	operate	VERB
faba-289	9	22	on	on	ADP
faba-289	9	23	domestic	domestic	ADJ
faba-289	9	24	markets	market	NOUN
faba-289	9	25	.	.	PUNCT
faba-289	10	1	there	there	PRON
faba-289	10	2	has	have	AUX
faba-289	10	3	there	there	PRON
faba-289	10	4	has	have	AUX
faba-289	10	5	been	be	AUX
faba-289	10	6	a	a	DET
faba-289	10	7	growing	grow	VERB
faba-289	10	8	awareness	awareness	NOUN
faba-289	10	9	of	of	ADP
faba-289	10	10	the	the	DET
faba-289	10	11	necessity	necessity	NOUN
faba-289	10	12	for	for	ADP
faba-289	10	13	reforms	reform	NOUN
faba-289	10	14	of	of	ADP
faba-289	10	15	the	the	DET
faba-289	10	16	existing	exist	VERB
faba-289	10	17	international	international	ADJ
faba-289	10	18	corporate	corporate	ADJ
faba-289	10	19	tax	tax	NOUN
faba-289	10	20	framework	framework	NOUN
faba-289	10	21	with	with	ADP
faba-289	10	22	a	a	DET
faba-289	10	23	view	view	NOUN
faba-289	10	24	of	of	ADP
faba-289	10	25	its	its	PRON
faba-289	10	26	alignment	alignment	NOUN
faba-289	10	27	with	with	ADP
faba-289	10	28	the	the	DET
faba-289	10	29	increased	increase	VERB
faba-289	10	30	capital	capital	NOUN
faba-289	10	31	mobility	mobility	NOUN
faba-289	10	32	.	.	PUNCT
faba-289	11	1	this	this	DET
faba-289	11	2	recognition	recognition	NOUN
faba-289	11	3	has	have	AUX
faba-289	11	4	led	lead	VERB
faba-289	11	5	to	to	ADP
faba-289	11	6	the	the	DET
faba-289	11	7	launch	launch	NOUN
faba-289	11	8	of	of	ADP
faba-289	11	9	the	the	DET
faba-289	11	10	base	base	NOUN
faba-289	11	11	erosion	erosion	NOUN
faba-289	11	12	and	and	CCONJ
faba-289	11	13	profit	profit	NOUN
faba-289	11	14	shifting	shifting	NOUN
faba-289	11	15	(	(	PUNCT
faba-289	11	16	beps	beps	NOUN
faba-289	11	17	)	)	PUNCT
faba-289	11	18	project	project	NOUN
faba-289	11	19	as	as	ADP
faba-289	11	20	the	the	DET
faba-289	11	21	most	most	ADV
faba-289	11	22	important	important	ADJ
faba-289	11	23	initiative	initiative	NOUN
faba-289	11	24	for	for	ADP
faba-289	11	25	international	international	ADJ
faba-289	11	26	coordination	coordination	NOUN
faba-289	11	27	in	in	ADP
faba-289	11	28	the	the	DET
faba-289	11	29	area	area	NOUN
faba-289	11	30	of	of	ADP
faba-289	11	31	corporate	corporate	ADJ
faba-289	11	32	income	income	NOUN
faba-289	11	33	taxation	taxation	NOUN
faba-289	11	34	(	(	PUNCT
faba-289	11	35	cit	cit	PROPN
faba-289	11	36	)	)	PUNCT
faba-289	11	37	over	over	ADP
faba-289	11	38	the	the	DET
faba-289	11	39	past	past	ADJ
faba-289	11	40	century	century	NOUN
faba-289	11	41	.	.	PUNCT
faba-289	12	1	although	although	SCONJ
faba-289	12	2	the	the	DET
faba-289	12	3	main	main	ADJ
faba-289	12	4	objective	objective	NOUN
faba-289	12	5	of	of	ADP
faba-289	12	6	the	the	DET
faba-289	12	7	beps	bep	NOUN
faba-289	12	8	project	project	NOUN
faba-289	12	9	is	be	AUX
faba-289	12	10	to	to	PART
faba-289	12	11	reduce	reduce	VERB
faba-289	12	12	the	the	DET
faba-289	12	13	possibilities	possibility	NOUN
faba-289	12	14	of	of	ADP
faba-289	12	15	large	large	ADJ
faba-289	12	16	multinational	multinational	ADJ
faba-289	12	17	enterprises	enterprise	NOUN
faba-289	12	18	(	(	PUNCT
faba-289	12	19	mnes	mne	NOUN
faba-289	12	20	)	)	PUNCT
faba-289	12	21	for	for	ADP
faba-289	12	22	legal	legal	ADJ
faba-289	12	23	tax	tax	NOUN
faba-289	12	24	avoidance	avoidance	NOUN
faba-289	12	25	,	,	PUNCT
faba-289	12	26	it	it	PRON
faba-289	12	27	also	also	ADV
faba-289	12	28	aims	aim	VERB
faba-289	12	29	at	at	ADP
faba-289	12	30	limiting	limit	VERB
faba-289	12	31	harmful	harmful	ADJ
faba-289	12	32	tax	tax	NOUN
faba-289	12	33	competition	competition	NOUN
faba-289	12	34	among	among	ADP
faba-289	12	35	countries	country	NOUN
faba-289	12	36	.	.	PUNCT
faba-289	13	1	the	the	DET
faba-289	13	2	present	present	ADJ
faba-289	13	3	article	article	NOUN
faba-289	13	4	has	have	VERB
faba-289	13	5	as	as	ADP
faba-289	13	6	its	its	PRON
faba-289	13	7	object	object	NOUN
faba-289	13	8	international	international	ADJ
faba-289	13	9	tax	tax	NOUN
faba-289	13	10	coordination	coordination	NOUN
faba-289	13	11	within	within	ADP
faba-289	13	12	the	the	DET
faba-289	13	13	beps	bep	NOUN
faba-289	13	14	project	project	NOUN
faba-289	13	15	as	as	ADP
faba-289	13	16	an	an	DET
faba-289	13	17	instrument	instrument	NOUN
faba-289	13	18	to	to	PART
faba-289	13	19	mitigate	mitigate	VERB
faba-289	13	20	corporate	corporate	ADJ
faba-289	13	21	tax	tax	NOUN
faba-289	13	22	avoidance	avoidance	NOUN
faba-289	13	23	.	.	PUNCT
faba-289	14	1	the	the	DET
faba-289	14	2	purpose	purpose	NOUN
faba-289	14	3	of	of	ADP
faba-289	14	4	the	the	DET
faba-289	14	5	article	article	NOUN
faba-289	14	6	is	be	AUX
faba-289	14	7	to	to	PART
faba-289	14	8	analyze	analyze	VERB
faba-289	14	9	the	the	DET
faba-289	14	10	potential	potential	NOUN
faba-289	14	11	of	of	ADP
faba-289	14	12	the	the	DET
faba-289	14	13	beps	bep	NOUN
faba-289	14	14	project	project	NOUN
faba-289	14	15	to	to	PART
faba-289	14	16	limit	limit	VERB
faba-289	14	17	harmful	harmful	ADJ
faba-289	14	18	tax	tax	NOUN
faba-289	14	19	competition	competition	NOUN
faba-289	14	20	among	among	ADP
faba-289	14	21	countries	country	NOUN
faba-289	14	22	and	and	CCONJ
faba-289	14	23	to	to	PART
faba-289	14	24	align	align	VERB
faba-289	14	25	the	the	DET
faba-289	14	26	competitive	competitive	ADJ
faba-289	14	27	conditions	condition	NOUN
faba-289	14	28	for	for	ADP
faba-289	14	29	domestic	domestic	ADJ
faba-289	14	30	firms	firm	NOUN
faba-289	14	31	and	and	CCONJ
faba-289	14	32	mnes	mne	NOUN
faba-289	14	33	.	.	PUNCT
faba-289	15	1	some	some	PRON
faba-289	15	2	of	of	ADP
faba-289	15	3	the	the	DET
faba-289	15	4	beps	bep	NOUN
faba-289	15	5	actions	action	NOUN
faba-289	15	6	contributing	contribute	VERB
faba-289	15	7	to	to	ADP
faba-289	15	8	limiting	limit	VERB
faba-289	15	9	harmful	harmful	ADJ
faba-289	15	10	tax	tax	NOUN
faba-289	15	11	competition	competition	NOUN
faba-289	15	12	are	be	AUX
faba-289	15	13	analyzed	analyze	VERB
faba-289	15	14	with	with	ADP
faba-289	15	15	a	a	DET
faba-289	15	16	view	view	NOUN
faba-289	15	17	of	of	ADP
faba-289	15	18	deriving	derive	VERB
faba-289	15	19	relevant	relevant	ADJ
faba-289	15	20	conclusions	conclusion	NOUN
faba-289	15	21	.	.	PUNCT
faba-289	16	1	it	it	PRON
faba-289	16	2	is	be	AUX
faba-289	16	3	stated	state	VERB
faba-289	16	4	in	in	ADP
faba-289	16	5	the	the	DET
faba-289	16	6	article	article	NOUN
faba-289	16	7	that	that	SCONJ
faba-289	16	8	the	the	DET
faba-289	16	9	alignment	alignment	NOUN
faba-289	16	10	of	of	ADP
faba-289	16	11	the	the	DET
faba-289	16	12	rules	rule	NOUN
faba-289	16	13	in	in	ADP
faba-289	16	14	the	the	DET
faba-289	16	15	area	area	NOUN
faba-289	16	16	of	of	ADP
faba-289	16	17	cit	cit	PROPN
faba-289	16	18	can	can	AUX
faba-289	16	19	reduce	reduce	VERB
faba-289	16	20	the	the	DET
faba-289	16	21	negative	negative	ADJ
faba-289	16	22	impact	impact	NOUN
faba-289	16	23	of	of	ADP
faba-289	16	24	harmful	harmful	ADJ
faba-289	16	25	tax	tax	NOUN
faba-289	16	26	competition	competition	NOUN
faba-289	16	27	on	on	ADP
faba-289	16	28	fiscal	fiscal	ADJ
faba-289	16	29	revenue	revenue	NOUN
faba-289	16	30	.	.	PUNCT
faba-289	17	1	the	the	DET
faba-289	17	2	paper	paper	NOUN
faba-289	17	3	is	be	AUX
faba-289	17	4	organized	organize	VERB
faba-289	17	5	as	as	SCONJ
faba-289	17	6	follows	follow	VERB
faba-289	17	7	:	:	PUNCT
faba-289	17	8	section	section	NOUN
faba-289	17	9	two	two	NUM
faba-289	17	10	contains	contain	VERB
faba-289	17	11	a	a	DET
faba-289	17	12	brief	brief	ADJ
faba-289	17	13	literature	literature	NOUN
faba-289	17	14	review	review	NOUN
faba-289	17	15	in	in	ADP
faba-289	17	16	the	the	DET
faba-289	17	17	area	area	NOUN
faba-289	17	18	of	of	ADP
faba-289	17	19	corporate	corporate	ADJ
faba-289	17	20	income	income	NOUN
faba-289	17	21	tax	tax	NOUN
faba-289	17	22	competition	competition	NOUN
faba-289	17	23	and	and	CCONJ
faba-289	17	24	coordination	coordination	NOUN
faba-289	17	25	;	;	PUNCT
faba-289	17	26	section	section	NOUN
faba-289	17	27	three	three	NUM
faba-289	17	28	analyses	analyse	VERB
faba-289	17	29	the	the	DET
faba-289	17	30	contribution	contribution	NOUN
faba-289	17	31	of	of	ADP
faba-289	17	32	the	the	DET
faba-289	17	33	beps	bep	NOUN
faba-289	17	34	project	project	NOUN
faba-289	17	35	to	to	PART
faba-289	17	36	limit	limit	VERB
faba-289	17	37	harmful	harmful	ADJ
faba-289	17	38	tax	tax	NOUN
faba-289	17	39	competition	competition	NOUN
faba-289	17	40	and	and	CCONJ
faba-289	17	41	outlines	outline	VERB
faba-289	17	42	some	some	DET
faba-289	17	43	challenges	challenge	NOUN
faba-289	17	44	to	to	ADP
faba-289	17	45	its	its	PRON
faba-289	17	46	success	success	NOUN
faba-289	17	47	;	;	PUNCT
faba-289	17	48	section	section	NOUN
faba-289	17	49	four	four	NUM
faba-289	17	50	concludes	conclude	VERB
faba-289	17	51	.	.	PUNCT
faba-289	18	1	theoretical	theoretical	ADJ
faba-289	18	2	background	background	NOUN
faba-289	18	3	on	on	ADP
faba-289	18	4	tax	tax	NOUN
faba-289	18	5	competition	competition	NOUN
faba-289	18	6	and	and	CCONJ
faba-289	18	7	tax	tax	NOUN
faba-289	18	8	coordination	coordination	NOUN
faba-289	18	9	corporate	corporate	ADJ
faba-289	18	10	income	income	NOUN
faba-289	18	11	tax	tax	NOUN
faba-289	18	12	is	be	AUX
faba-289	18	13	among	among	ADP
faba-289	18	14	the	the	DET
faba-289	18	15	main	main	ADJ
faba-289	18	16	fiscal	fiscal	ADJ
faba-289	18	17	instruments	instrument	NOUN
faba-289	18	18	in	in	ADP
faba-289	18	19	modern	modern	ADJ
faba-289	18	20	countries	country	NOUN
faba-289	18	21	used	use	VERB
faba-289	18	22	to	to	PART
faba-289	18	23	tax	tax	VERB
faba-289	18	24	the	the	DET
faba-289	18	25	profits	profit	NOUN
faba-289	18	26	of	of	ADP
faba-289	18	27	domestic	domestic	ADJ
faba-289	18	28	companies	company	NOUN
faba-289	18	29	as	as	ADV
faba-289	18	30	well	well	ADV
faba-289	18	31	as	as	ADP
faba-289	18	32	multinational	multinational	ADJ
faba-289	18	33	enterprises	enterprise	NOUN
faba-289	18	34	(	(	PUNCT
faba-289	18	35	mnes	mne	NOUN
faba-289	18	36	)	)	PUNCT
faba-289	18	37	.	.	PUNCT
faba-289	19	1	however	however	ADV
faba-289	19	2	,	,	PUNCT
faba-289	19	3	the	the	DET
faba-289	19	4	established	establish	VERB
faba-289	19	5	tax	tax	NOUN
faba-289	19	6	rules	rule	NOUN
faba-289	19	7	,	,	PUNCT
faba-289	19	8	which	which	PRON
faba-289	19	9	date	date	VERB
faba-289	19	10	back	back	ADV
faba-289	19	11	to	to	ADP
faba-289	19	12	the	the	DET
faba-289	19	13	1920s	1920s	NUM
faba-289	19	14	,	,	PUNCT
faba-289	19	15	have	have	AUX
faba-289	19	16	not	not	PART
faba-289	19	17	been	be	AUX
faba-289	19	18	in	in	ADP
faba-289	19	19	line	line	NOUN
faba-289	19	20	with	with	ADP
faba-289	19	21	the	the	DET
faba-289	19	22	processes	process	NOUN
faba-289	19	23	of	of	ADP
faba-289	19	24	globalization	globalization	NOUN
faba-289	19	25	and	and	CCONJ
faba-289	19	26	digitalization	digitalization	NOUN
faba-289	19	27	that	that	PRON
faba-289	19	28	give	give	VERB
faba-289	19	29	rise	rise	NOUN
faba-289	19	30	to	to	ADP
faba-289	19	31	increased	increase	VERB
faba-289	19	32	capital	capital	NOUN
faba-289	19	33	mobility	mobility	NOUN
faba-289	19	34	.	.	PUNCT
faba-289	20	1	moreover	moreover	ADV
faba-289	20	2	,	,	PUNCT
faba-289	20	3	the	the	DET
faba-289	20	4	international	international	ADJ
faba-289	20	5	cit	cit	PROPN
faba-289	20	6	tax	tax	NOUN
faba-289	20	7	regime	regime	NOUN
faba-289	20	8	has	have	AUX
faba-289	20	9	been	be	AUX
faba-289	20	10	anchored	anchor	VERB
faba-289	20	11	in	in	ADP
faba-289	20	12	largely	largely	ADV
faba-289	20	13	uncoordinated	uncoordinated	ADJ
faba-289	20	14	national	national	ADJ
faba-289	20	15	laws	law	NOUN
faba-289	20	16	,	,	PUNCT
faba-289	20	17	some	some	PRON
faba-289	20	18	of	of	ADP
faba-289	20	19	which	which	PRON
faba-289	20	20	are	be	AUX
faba-289	20	21	primarily	primarily	ADV
faba-289	20	22	aimed	aim	VERB
faba-289	20	23	at	at	ADP
faba-289	20	24	boosting	boost	VERB
faba-289	20	25	the	the	DET
faba-289	20	26	competitiveness	competitiveness	NOUN
faba-289	20	27	of	of	ADP
faba-289	20	28	national	national	ADJ
faba-289	20	29	economies	economy	NOUN
faba-289	20	30	in	in	ADP
faba-289	20	31	the	the	DET
faba-289	20	32	global	global	ADJ
faba-289	20	33	environment	environment	NOUN
faba-289	20	34	(	(	PUNCT
faba-289	20	35	gadžo	gadžo	NOUN
faba-289	20	36	and	and	CCONJ
faba-289	20	37	jozipovic	jozipovic	NOUN
faba-289	20	38	2020	2020	NUM
faba-289	20	39	,	,	PUNCT
faba-289	20	40	436	436	NUM
faba-289	20	41	)	)	PUNCT
faba-289	20	42	.	.	PUNCT
faba-289	21	1	the	the	DET
faba-289	21	2	existing	exist	VERB
faba-289	21	3	differences	difference	NOUN
faba-289	21	4	in	in	ADP
faba-289	21	5	national	national	ADJ
faba-289	21	6	corporate	corporate	ADJ
faba-289	21	7	tax	tax	NOUN
faba-289	21	8	rules	rule	NOUN
faba-289	21	9	give	give	VERB
faba-289	21	10	rise	rise	NOUN
faba-289	21	11	to	to	ADP
faba-289	21	12	competition	competition	NOUN
faba-289	21	13	among	among	ADP
faba-289	21	14	countries	country	NOUN
faba-289	21	15	for	for	ADP
faba-289	21	16	capital	capital	NOUN
faba-289	21	17	flows	flow	NOUN
faba-289	21	18	with	with	ADP
faba-289	21	19	the	the	DET
faba-289	21	20	resulting	result	VERB
faba-289	21	21	negative	negative	ADJ
faba-289	21	22	effects	effect	NOUN
faba-289	21	23	on	on	ADP
faba-289	21	24	their	their	PRON
faba-289	21	25	national	national	ADJ
faba-289	21	26	tax	tax	NOUN
faba-289	21	27	bases	basis	NOUN
faba-289	21	28	and	and	CCONJ
faba-289	21	29	fiscal	fiscal	ADJ
faba-289	21	30	revenues	revenue	NOUN
faba-289	21	31	.	.	PUNCT
faba-289	22	1	the	the	DET
faba-289	22	2	foundations	foundation	NOUN
faba-289	22	3	of	of	ADP
faba-289	22	4	research	research	NOUN
faba-289	22	5	on	on	ADP
faba-289	22	6	the	the	DET
faba-289	22	7	effects	effect	NOUN
faba-289	22	8	of	of	ADP
faba-289	22	9	tax	tax	NOUN
faba-289	22	10	competition	competition	NOUN
faba-289	22	11	on	on	ADP
faba-289	22	12	fiscal	fiscal	ADJ
faba-289	22	13	revenue	revenue	NOUN
faba-289	22	14	were	be	AUX
faba-289	22	15	set	set	VERB
faba-289	22	16	by	by	ADP
faba-289	22	17	zodrow	zodrow	NOUN
faba-289	22	18	and	and	CCONJ
faba-289	22	19	mieszkowski	mieszkowski	NOUN
faba-289	22	20	(	(	PUNCT
faba-289	22	21	1986	1986	NUM
faba-289	22	22	)	)	PUNCT
faba-289	22	23	as	as	ADV
faba-289	22	24	well	well	ADV
faba-289	22	25	as	as	ADP
faba-289	22	26	wilson	wilson	PROPN
faba-289	22	27	(	(	PUNCT
faba-289	22	28	1986	1986	NUM
faba-289	22	29	)	)	PUNCT
faba-289	22	30	,	,	PUNCT
faba-289	22	31	which	which	PRON
faba-289	22	32	became	became	AUX
faba-289	22	33	known	know	VERB
faba-289	22	34	as	as	ADP
faba-289	22	35	the	the	DET
faba-289	22	36	zmw	zmw	NOUN
faba-289	22	37	model	model	NOUN
faba-289	22	38	(	(	PUNCT
faba-289	22	39	keen	keen	ADJ
faba-289	22	40	and	and	CCONJ
faba-289	22	41	konrad	konrad	PROPN
faba-289	22	42	2012	2012	NUM
faba-289	22	43	,	,	PUNCT
faba-289	22	44	6	6	NUM
faba-289	22	45	)	)	PUNCT
faba-289	22	46	.	.	PUNCT
faba-289	23	1	these	these	DET
faba-289	23	2	early	early	ADJ
faba-289	23	3	models	model	NOUN
faba-289	23	4	assumed	assume	VERB
faba-289	23	5	that	that	SCONJ
faba-289	23	6	tax	tax	NOUN
faba-289	23	7	competition	competition	NOUN
faba-289	23	8	for	for	ADP
faba-289	23	9	mobile	mobile	ADJ
faba-289	23	10	tax	tax	NOUN
faba-289	23	11	bases	basis	NOUN
faba-289	23	12	would	would	AUX
faba-289	23	13	lead	lead	VERB
faba-289	23	14	to	to	ADP
faba-289	23	15	a	a	DET
faba-289	23	16	“	"	PUNCT
faba-289	23	17	race	race	NOUN
faba-289	23	18	-	-	PUNCT
faba-289	23	19	to	to	ADP
faba-289	23	20	-	-	PUNCT
faba-289	23	21	the	the	DET
faba-289	23	22	bottom	bottom	NOUN
faba-289	23	23	”	"	PUNCT
faba-289	23	24	in	in	ADP
faba-289	23	25	tax	tax	NOUN
faba-289	23	26	rates	rate	NOUN
faba-289	23	27	and	and	CCONJ
faba-289	23	28	leave	leave	VERB
faba-289	23	29	the	the	DET
faba-289	23	30	competing	compete	VERB
faba-289	23	31	jurisdictions	jurisdiction	NOUN
faba-289	23	32	with	with	ADP
faba-289	23	33	too	too	ADV
faba-289	23	34	little	little	ADJ
faba-289	23	35	fiscal	fiscal	ADJ
faba-289	23	36	revenues	revenue	NOUN
faba-289	23	37	nicodeme	nicodeme	NOUN
faba-289	23	38	2006	2006	NUM
faba-289	23	39	,	,	PUNCT
faba-289	23	40	13	13	NUM
faba-289	23	41	)	)	PUNCT
faba-289	23	42	.	.	PUNCT
faba-289	24	1	since	since	SCONJ
faba-289	24	2	the	the	DET
faba-289	24	3	end	end	NOUN
faba-289	24	4	of	of	ADP
faba-289	24	5	the	the	DET
faba-289	24	6	last	last	ADJ
faba-289	24	7	century	century	NOUN
faba-289	24	8	,	,	PUNCT
faba-289	24	9	a	a	DET
faba-289	24	10	downward	downward	ADJ
faba-289	24	11	trend	trend	NOUN
faba-289	24	12	in	in	ADP
faba-289	24	13	statutory	statutory	ADJ
faba-289	24	14	cit	cit	PROPN
faba-289	24	15	rates	rate	NOUN
faba-289	24	16	has	have	AUX
faba-289	24	17	indeed	indeed	ADV
faba-289	24	18	been	be	AUX
faba-289	24	19	observed	observe	VERB
faba-289	24	20	throughout	throughout	ADP
faba-289	24	21	the	the	DET
faba-289	24	22	world	world	NOUN
faba-289	24	23	;	;	PUNCT
faba-289	24	24	however	however	ADV
faba-289	24	25	,	,	PUNCT
faba-289	24	26	this	this	DET
faba-289	24	27	tax	tax	NOUN
faba-289	24	28	continues	continue	VERB
faba-289	24	29	to	to	PART
faba-289	24	30	be	be	AUX
faba-289	24	31	a	a	DET
faba-289	24	32	part	part	NOUN
faba-289	24	33	of	of	ADP
faba-289	24	34	tax	tax	NOUN
faba-289	24	35	systems	system	NOUN
faba-289	24	36	in	in	ADP
faba-289	24	37	most	most	ADJ
faba-289	24	38	countries	country	NOUN
faba-289	24	39	.	.	PUNCT
faba-289	25	1	on	on	ADP
faba-289	25	2	the	the	DET
faba-289	25	3	basis	basis	NOUN
faba-289	25	4	of	of	ADP
faba-289	25	5	a	a	DET
faba-289	25	6	literature	literature	NOUN
faba-289	25	7	review	review	NOUN
faba-289	25	8	and	and	CCONJ
faba-289	25	9	empirical	empirical	ADJ
faba-289	25	10	estimations	estimation	NOUN
faba-289	25	11	,	,	PUNCT
faba-289	25	12	hines	hine	NOUN
faba-289	25	13	(	(	PUNCT
faba-289	25	14	2007	2007	NUM
faba-289	25	15	,	,	PUNCT
faba-289	25	16	275	275	NUM
faba-289	25	17	)	)	PUNCT
faba-289	25	18	concluded	conclude	VERB
faba-289	25	19	that	that	SCONJ
faba-289	25	20	the	the	DET
faba-289	25	21	volume	volume	NOUN
faba-289	25	22	of	of	ADP
faba-289	25	23	foreign	foreign	ADJ
faba-289	25	24	direct	direct	ADJ
faba-289	25	25	investments	investment	NOUN
faba-289	25	26	(	(	PUNCT
faba-289	25	27	fdi	fdi	NOUN
faba-289	25	28	)	)	PUNCT
faba-289	25	29	,	,	PUNCT
faba-289	25	30	and	and	CCONJ
faba-289	25	31	accompanying	accompany	VERB
faba-289	25	32	economic	economic	ADJ
faba-289	25	33	activity	activity	NOUN
faba-289	25	34	and	and	CCONJ
faba-289	25	35	corporate	corporate	ADJ
faba-289	25	36	tax	tax	NOUN
faba-289	25	37	bases	basis	NOUN
faba-289	25	38	,	,	PUNCT
faba-289	25	39	is	be	AUX
faba-289	25	40	highly	highly	ADV
faba-289	25	41	responsive	responsive	ADJ
faba-289	25	42	to	to	ADP
faba-289	25	43	local	local	ADJ
faba-289	25	44	tax	tax	NOUN
faba-289	25	45	policies	policy	NOUN
faba-289	25	46	.	.	PUNCT
faba-289	26	1	according	accord	VERB
faba-289	26	2	to	to	ADP
faba-289	26	3	this	this	DET
faba-289	26	4	author	author	NOUN
faba-289	26	5	(	(	PUNCT
faba-289	26	6	2007	2007	NUM
faba-289	26	7	,	,	PUNCT
faba-289	26	8	270	270	NUM
faba-289	26	9	)	)	PUNCT
faba-289	26	10	countries	country	NOUN
faba-289	26	11	have	have	AUX
faba-289	26	12	responded	respond	VERB
faba-289	26	13	to	to	ADP
faba-289	26	14	greater	great	ADJ
faba-289	26	15	capital	capital	NOUN
faba-289	26	16	mobility	mobility	NOUN
faba-289	26	17	by	by	ADP
faba-289	26	18	reducing	reduce	VERB
faba-289	26	19	taxation	taxation	NOUN
faba-289	26	20	of	of	ADP
faba-289	26	21	international	international	ADJ
faba-289	26	22	investors	investor	NOUN
faba-289	26	23	while	while	SCONJ
faba-289	26	24	continuing	continue	VERB
faba-289	26	25	to	to	PART
faba-289	26	26	tax	tax	VERB
faba-289	26	27	domestic	domestic	ADJ
faba-289	26	28	investor	investor	NOUN
faba-289	26	29	at	at	ADP
faba-289	26	30	high	high	ADJ
faba-289	26	31	rates	rate	NOUN
faba-289	26	32	.	.	PUNCT
faba-289	27	1	in	in	ADP
faba-289	27	2	recent	recent	ADJ
faba-289	27	3	years	year	NOUN
faba-289	27	4	,	,	PUNCT
faba-289	27	5	the	the	DET
faba-289	27	6	literature	literature	NOUN
faba-289	27	7	has	have	AUX
faba-289	27	8	drawn	draw	VERB
faba-289	27	9	a	a	DET
faba-289	27	10	distinction	distinction	NOUN
faba-289	27	11	between	between	ADP
faba-289	27	12	competition	competition	NOUN
faba-289	27	13	over	over	ADP
faba-289	27	14	real	real	ADJ
faba-289	27	15	investments	investment	NOUN
faba-289	27	16	and	and	CCONJ
faba-289	27	17	over	over	ADP
faba-289	27	18	paper	paper	NOUN
faba-289	27	19	profits	profit	NOUN
faba-289	27	20	.	.	PUNCT
faba-289	28	1	this	this	DET
faba-289	28	2	difference	difference	NOUN
faba-289	28	3	is	be	AUX
faba-289	28	4	important	important	ADJ
faba-289	28	5	given	give	VERB
faba-289	28	6	the	the	DET
faba-289	28	7	growing	grow	VERB
faba-289	28	8	use	use	NOUN
faba-289	28	9	of	of	ADP
faba-289	28	10	aggressive	aggressive	ADJ
faba-289	28	11	tax	tax	NOUN
faba-289	28	12	planning	planning	NOUN
faba-289	28	13	strategies	strategy	NOUN
faba-289	28	14	by	by	ADP
faba-289	28	15	businesses	business	NOUN
faba-289	28	16	with	with	ADP
faba-289	28	17	cross	cross	ADJ
faba-289	28	18	-	-	ADJ
faba-289	28	19	border	border	ADJ
faba-289	28	20	activities	activity	NOUN
faba-289	28	21	.	.	PUNCT
faba-289	29	1	multinational	multinational	ADJ
faba-289	29	2	enterprises	enterprise	NOUN
faba-289	29	3	(	(	PUNCT
faba-289	29	4	mnes	mne	NOUN
faba-289	29	5	)	)	PUNCT
faba-289	29	6	can	can	AUX
faba-289	29	7	use	use	VERB
faba-289	29	8	various	various	ADJ
faba-289	29	9	aggressive	aggressive	ADJ
faba-289	29	10	tax	tax	NOUN
faba-289	29	11	planning	planning	NOUN
faba-289	29	12	strategies	strategy	NOUN
faba-289	29	13	to	to	PART
faba-289	29	14	shift	shift	VERB
faba-289	29	15	profits	profit	NOUN
faba-289	29	16	to	to	ADP
faba-289	29	17	low	low	ADJ
faba-289	29	18	-	-	PUNCT
faba-289	29	19	tax	tax	NOUN
faba-289	29	20	jurisdictions	jurisdiction	NOUN
faba-289	29	21	thus	thus	ADV
faba-289	29	22	eroding	erode	VERB
faba-289	29	23	the	the	DET
faba-289	29	24	tax	tax	NOUN
faba-289	29	25	base	base	NOUN
faba-289	29	26	in	in	ADP
faba-289	29	27	the	the	DET
faba-289	29	28	countries	country	NOUN
faba-289	29	29	where	where	SCONJ
faba-289	29	30	these	these	DET
faba-289	29	31	profits	profit	NOUN
faba-289	29	32	are	be	AUX
faba-289	29	33	truly	truly	ADV
faba-289	29	34	generated	generate	VERB
faba-289	29	35	.	.	PUNCT
faba-289	30	1	tax	tax	NOUN
faba-289	30	2	avoidance	avoidance	NOUN
faba-289	30	3	of	of	ADP
faba-289	30	4	mnes	mne	NOUN
faba-289	30	5	occurs	occur	VERB
faba-289	30	6	through	through	ADP
faba-289	30	7	exploitation	exploitation	NOUN
faba-289	30	8	of	of	ADP
faba-289	30	9	transfer	transfer	NOUN
faba-289	30	10	pricing	pricing	NOUN
faba-289	30	11	,	,	PUNCT
faba-289	30	12	interest	interest	NOUN
faba-289	30	13	deductibility	deductibility	NOUN
faba-289	30	14	,	,	PUNCT
faba-289	30	15	hybrid	hybrid	ADJ
faba-289	30	16	mismatch	mismatch	NOUN
faba-289	30	17	agreements	agreement	NOUN
faba-289	30	18	and	and	CCONJ
faba-289	30	19	others	other	NOUN
faba-289	30	20	(	(	PUNCT
faba-289	30	21	european	european	ADJ
faba-289	30	22	parliament	parliament	NOUN
faba-289	30	23	2015	2015	NUM
faba-289	30	24	)	)	PUNCT
faba-289	30	25	.	.	PUNCT
faba-289	31	1	as	as	SCONJ
faba-289	31	2	faulhaber	faulhaber	NOUN
faba-289	31	3	(	(	PUNCT
faba-289	31	4	2017	2017	NUM
faba-289	31	5	,	,	PUNCT
faba-289	31	6	313	313	NUM
faba-289	31	7	)	)	PUNCT
faba-289	31	8	noted	note	VERB
faba-289	31	9	,	,	PUNCT
faba-289	31	10	the	the	DET
faba-289	31	11	phenomena	phenomenon	NOUN
faba-289	31	12	of	of	ADP
faba-289	31	13	tax	tax	NOUN
faba-289	31	14	competition	competition	NOUN
faba-289	31	15	and	and	CCONJ
faba-289	31	16	tax	tax	NOUN
faba-289	31	17	avoidance	avoidance	NOUN
faba-289	31	18	are	be	AUX
faba-289	31	19	interconnected	interconnect	VERB
faba-289	31	20	.	.	PUNCT
faba-289	32	1	according	accord	VERB
faba-289	32	2	to	to	ADP
faba-289	32	3	klemm	klemm	NOUN
faba-289	32	4	and	and	CCONJ
faba-289	32	5	liu	liu	PROPN
faba-289	32	6	(	(	PUNCT
faba-289	32	7	2021	2021	NUM
faba-289	32	8	,	,	PUNCT
faba-289	32	9	175	175	NUM
faba-289	32	10	)	)	PUNCT
faba-289	32	11	a	a	DET
faba-289	32	12	permissive	permissive	ADJ
faba-289	32	13	attitude	attitude	NOUN
faba-289	32	14	toward	toward	ADP
faba-289	32	15	profit	profit	NOUN
faba-289	32	16	shifting	shift	VERB
faba-289	32	17	could	could	AUX
faba-289	32	18	be	be	AUX
faba-289	32	19	a	a	DET
faba-289	32	20	component	component	NOUN
faba-289	32	21	of	of	ADP
faba-289	32	22	tax	tax	NOUN
faba-289	32	23	competition	competition	NOUN
faba-289	32	24	,	,	PUNCT
faba-289	32	25	as	as	SCONJ
faba-289	32	26	governments	government	NOUN
faba-289	32	27	can	can	AUX
faba-289	32	28	reduce	reduce	VERB
faba-289	32	29	effective	effective	ADJ
faba-289	32	30	tax	tax	NOUN
faba-289	32	31	levels	level	NOUN
faba-289	32	32	by	by	ADP
faba-289	32	33	tolerating	tolerate	VERB
faba-289	32	34	such	such	ADJ
faba-289	32	35	behavior	behavior	NOUN
faba-289	32	36	.	.	PUNCT
faba-289	33	1	collier	collier	NOUN
faba-289	33	2	and	and	CCONJ
faba-289	33	3	maffini	maffini	PROPN
faba-289	33	4	(	(	PUNCT
faba-289	33	5	2017	2017	NUM
faba-289	33	6	,	,	PUNCT
faba-289	33	7	24	24	NUM
faba-289	33	8	)	)	PUNCT
faba-289	33	9	pointed	point	VERB
faba-289	33	10	to	to	ADP
faba-289	33	11	the	the	DET
faba-289	33	12	fact	fact	NOUN
faba-289	33	13	that	that	SCONJ
faba-289	33	14	tax	tax	NOUN
faba-289	33	15	avoidance	avoidance	NOUN
faba-289	33	16	distorts	distort	VERB
faba-289	33	17	competition	competition	NOUN
faba-289	33	18	,	,	PUNCT
faba-289	33	19	since	since	SCONJ
faba-289	33	20	taking	take	VERB
faba-289	33	21	advantage	advantage	NOUN
faba-289	33	22	of	of	ADP
faba-289	33	23	their	their	PRON
faba-289	33	24	lower	low	ADJ
faba-289	33	25	tax	tax	NOUN
faba-289	33	26	burden	burden	NOUN
faba-289	33	27	,	,	PUNCT
faba-289	33	28	tax	tax	NOUN
faba-289	33	29	-	-	PUNCT
faba-289	33	30	aggressive	aggressive	ADJ
faba-289	33	31	companies	company	NOUN
faba-289	33	32	could	could	AUX
faba-289	33	33	sell	sell	VERB
faba-289	33	34	at	at	ADP
faba-289	33	35	lower	low	ADJ
faba-289	33	36	prices	price	NOUN
faba-289	33	37	,	,	PUNCT
faba-289	33	38	pay	pay	VERB
faba-289	33	39	higher	high	ADJ
faba-289	33	40	salaries	salary	NOUN
faba-289	33	41	and	and	CCONJ
faba-289	33	42	guarantee	guarantee	VERB
faba-289	33	43	higher	high	ADJ
faba-289	33	44	returns	return	NOUN
faba-289	33	45	to	to	ADP
faba-289	33	46	nelly	nelly	ADV
faba-289	33	47	popova/	popova/	NUM
faba-289	33	48	finance	finance	NOUN
faba-289	33	49	,	,	PUNCT
faba-289	33	50	accounting	accounting	NOUN
faba-289	33	51	and	and	CCONJ
faba-289	33	52	business	business	NOUN
faba-289	33	53	analysis	analysis	NOUN
faba-289	33	54	,	,	PUNCT
faba-289	33	55	volume	volume	NOUN
faba-289	33	56	7	7	NUM
faba-289	33	57	,	,	PUNCT
faba-289	33	58	issue	issue	NOUN
faba-289	33	59	2	2	NUM
faba-289	33	60	,	,	PUNCT
faba-289	33	61	2025	2025	NUM
faba-289	33	62	183	183	NUM
faba-289	34	1	their	their	PRON
faba-289	34	2	shareholders	shareholder	NOUN
faba-289	34	3	than	than	ADP
faba-289	34	4	other	other	ADJ
faba-289	34	5	companies	company	NOUN
faba-289	34	6	.	.	PUNCT
faba-289	35	1	in	in	ADP
faba-289	35	2	this	this	DET
faba-289	35	3	sense	sense	NOUN
faba-289	35	4	,	,	PUNCT
faba-289	35	5	a	a	DET
faba-289	35	6	country	country	NOUN
faba-289	35	7	’s	’s	PART
faba-289	35	8	anti	anti	ADJ
faba-289	35	9	-	-	ADJ
faba-289	35	10	avoidance	avoidance	ADJ
faba-289	35	11	actions	action	NOUN
faba-289	35	12	may	may	AUX
faba-289	35	13	not	not	PART
faba-289	35	14	necessarily	necessarily	ADV
faba-289	35	15	be	be	AUX
faba-289	35	16	at	at	ADP
faba-289	35	17	odds	odd	NOUN
faba-289	35	18	with	with	ADP
faba-289	35	19	the	the	DET
faba-289	35	20	intention	intention	NOUN
faba-289	35	21	to	to	PART
faba-289	35	22	make	make	VERB
faba-289	35	23	that	that	SCONJ
faba-289	35	24	that	that	DET
faba-289	35	25	country	country	NOUN
faba-289	35	26	highly	highly	ADV
faba-289	35	27	competitive	competitive	ADJ
faba-289	35	28	.	.	PUNCT
faba-289	36	1	as	as	ADP
faba-289	36	2	a	a	DET
faba-289	36	3	result	result	NOUN
faba-289	36	4	of	of	ADP
faba-289	36	5	the	the	DET
faba-289	36	6	increasing	increase	VERB
faba-289	36	7	use	use	NOUN
faba-289	36	8	of	of	ADP
faba-289	36	9	aggressive	aggressive	ADJ
faba-289	36	10	tax	tax	NOUN
faba-289	36	11	planning	planning	NOUN
faba-289	36	12	strategies	strategy	NOUN
faba-289	36	13	,	,	PUNCT
faba-289	36	14	the	the	DET
faba-289	36	15	organization	organization	NOUN
faba-289	36	16	of	of	ADP
faba-289	36	17	economic	economic	ADJ
faba-289	36	18	cooperation	cooperation	NOUN
faba-289	36	19	and	and	CCONJ
faba-289	36	20	development	development	NOUN
faba-289	36	21	(	(	PUNCT
faba-289	36	22	oecd	oecd	PROPN
faba-289	36	23	)	)	PUNCT
faba-289	36	24	introduced	introduce	VERB
faba-289	36	25	the	the	DET
faba-289	36	26	term	term	NOUN
faba-289	36	27	“	"	PUNCT
faba-289	36	28	harmful	harmful	ADJ
faba-289	36	29	tax	tax	NOUN
faba-289	36	30	competition	competition	NOUN
faba-289	36	31	”	"	PUNCT
faba-289	36	32	.	.	PUNCT
faba-289	37	1	while	while	SCONJ
faba-289	37	2	recognizing	recognize	VERB
faba-289	37	3	that	that	SCONJ
faba-289	37	4	countries	country	NOUN
faba-289	37	5	have	have	VERB
faba-289	37	6	sovereignty	sovereignty	NOUN
faba-289	37	7	in	in	ADP
faba-289	37	8	fiscal	fiscal	ADJ
faba-289	37	9	matters	matter	NOUN
faba-289	37	10	,	,	PUNCT
faba-289	37	11	the	the	DET
faba-289	37	12	oecd	oecd	PROPN
faba-289	37	13	(	(	PUNCT
faba-289	37	14	1998	1998	NUM
faba-289	37	15	,	,	PUNCT
faba-289	37	16	15	15	NUM
faba-289	37	17	)	)	PUNCT
faba-289	37	18	has	have	AUX
faba-289	37	19	identified	identify	VERB
faba-289	37	20	some	some	DET
faba-289	37	21	tax	tax	NOUN
faba-289	37	22	practices	practice	NOUN
faba-289	37	23	as	as	ADP
faba-289	37	24	harmful	harmful	ADJ
faba-289	37	25	tax	tax	NOUN
faba-289	37	26	competition	competition	NOUN
faba-289	37	27	,	,	PUNCT
faba-289	37	28	because	because	SCONJ
faba-289	37	29	such	such	ADJ
faba-289	37	30	practices	practice	NOUN
faba-289	37	31	are	be	AUX
faba-289	37	32	tailored	tailor	VERB
faba-289	37	33	to	to	PART
faba-289	37	34	attract	attract	VERB
faba-289	37	35	savings	saving	NOUN
faba-289	37	36	or	or	CCONJ
faba-289	37	37	investment	investment	NOUN
faba-289	37	38	originating	originate	VERB
faba-289	37	39	elsewhere	elsewhere	ADV
faba-289	37	40	or	or	CCONJ
faba-289	37	41	to	to	PART
faba-289	37	42	facilitate	facilitate	VERB
faba-289	37	43	the	the	DET
faba-289	37	44	avoidance	avoidance	NOUN
faba-289	37	45	of	of	ADP
faba-289	37	46	other	other	ADJ
faba-289	37	47	countries	country	NOUN
faba-289	37	48	’	'	PUNCT
faba-289	37	49	taxes	taxis	NOUN
faba-289	37	50	.	.	PUNCT
faba-289	38	1	harmful	harmful	ADJ
faba-289	38	2	preferential	preferential	ADJ
faba-289	38	3	tax	tax	NOUN
faba-289	38	4	regimes	regime	NOUN
faba-289	38	5	have	have	VERB
faba-289	38	6	several	several	ADJ
faba-289	38	7	key	key	ADJ
faba-289	38	8	characteristics	characteristic	NOUN
faba-289	38	9	,	,	PUNCT
faba-289	38	10	namely	namely	ADV
faba-289	38	11	a	a	DET
faba-289	38	12	low	low	ADJ
faba-289	38	13	or	or	CCONJ
faba-289	38	14	zero	zero	NUM
faba-289	38	15	effective	effective	ADJ
faba-289	38	16	tax	tax	NOUN
faba-289	38	17	rate	rate	NOUN
faba-289	38	18	on	on	ADP
faba-289	38	19	income	income	NOUN
faba-289	38	20	,	,	PUNCT
faba-289	38	21	“	"	PUNCT
faba-289	38	22	ring	ring	NOUN
faba-289	38	23	fencing	fencing	NOUN
faba-289	38	24	”	"	PUNCT
faba-289	38	25	of	of	ADP
faba-289	38	26	the	the	DET
faba-289	38	27	regime	regime	NOUN
faba-289	38	28	,	,	PUNCT
faba-289	38	29	lack	lack	NOUN
faba-289	38	30	of	of	ADP
faba-289	38	31	transparency	transparency	NOUN
faba-289	38	32	,	,	PUNCT
faba-289	38	33	and	and	CCONJ
faba-289	38	34	lack	lack	NOUN
faba-289	38	35	of	of	ADP
faba-289	38	36	exchange	exchange	NOUN
faba-289	38	37	of	of	ADP
faba-289	38	38	information	information	NOUN
faba-289	38	39	(	(	PUNCT
faba-289	38	40	oecd	oecd	PROPN
faba-289	38	41	1998	1998	NUM
faba-289	38	42	,	,	PUNCT
faba-289	38	43	25	25	NUM
faba-289	38	44	)	)	PUNCT
faba-289	38	45	.	.	PUNCT
faba-289	39	1	closely	closely	ADV
faba-289	39	2	related	relate	VERB
faba-289	39	3	to	to	ADP
faba-289	39	4	harmful	harmful	ADJ
faba-289	39	5	tax	tax	NOUN
faba-289	39	6	competition	competition	NOUN
faba-289	39	7	is	be	AUX
faba-289	39	8	the	the	DET
faba-289	39	9	concept	concept	NOUN
faba-289	39	10	of	of	ADP
faba-289	39	11	base	base	NOUN
faba-289	39	12	of	of	ADP
faba-289	39	13	erosion	erosion	NOUN
faba-289	39	14	and	and	CCONJ
faba-289	39	15	profit	profit	NOUN
faba-289	39	16	shifting	shifting	NOUN
faba-289	39	17	(	(	PUNCT
faba-289	39	18	beps	bep	NOUN
faba-289	39	19	)	)	PUNCT
faba-289	39	20	also	also	ADV
faba-289	39	21	established	establish	VERB
faba-289	39	22	by	by	ADP
faba-289	39	23	the	the	DET
faba-289	39	24	oecd	oecd	PROPN
faba-289	39	25	.	.	PROPN
faba-289	39	26	beps	beps	PROPN
faba-289	39	27	refers	refer	VERB
faba-289	39	28	to	to	ADP
faba-289	39	29	opportunities	opportunity	NOUN
faba-289	39	30	for	for	SCONJ
faba-289	39	31	taxpayers	taxpayer	NOUN
faba-289	39	32	to	to	PART
faba-289	39	33	benefit	benefit	VERB
faba-289	39	34	from	from	ADP
faba-289	39	35	gaps	gap	NOUN
faba-289	39	36	and	and	CCONJ
faba-289	39	37	mismatches	mismatch	NOUN
faba-289	39	38	in	in	ADP
faba-289	39	39	the	the	DET
faba-289	39	40	tax	tax	NOUN
faba-289	39	41	rules	rule	NOUN
faba-289	39	42	that	that	PRON
faba-289	39	43	are	be	AUX
faba-289	39	44	applicable	applicable	ADJ
faba-289	39	45	to	to	ADP
faba-289	39	46	international	international	ADJ
faba-289	39	47	transactions	transaction	NOUN
faba-289	39	48	and	and	CCONJ
faba-289	39	49	to	to	PART
faba-289	39	50	shift	shift	VERB
faba-289	39	51	taxable	taxable	ADJ
faba-289	39	52	income	income	NOUN
faba-289	39	53	from	from	ADP
faba-289	39	54	high	high	ADJ
faba-289	39	55	-	-	PUNCT
faba-289	39	56	tax	tax	NOUN
faba-289	39	57	to	to	PART
faba-289	39	58	lowtax	lowtax	VERB
faba-289	39	59	jurisdictions	jurisdiction	NOUN
faba-289	39	60	(	(	PUNCT
faba-289	39	61	kleist	kleist	PROPN
faba-289	39	62	2018	2018	NUM
faba-289	39	63	,	,	PUNCT
faba-289	39	64	31	31	NUM
faba-289	39	65	)	)	PUNCT
faba-289	39	66	.	.	PUNCT
faba-289	40	1	in	in	ADP
faba-289	40	2	the	the	DET
faba-289	40	3	literature	literature	NOUN
faba-289	40	4	tax	tax	NOUN
faba-289	40	5	coordination	coordination	NOUN
faba-289	40	6	has	have	AUX
faba-289	40	7	long	long	ADV
faba-289	40	8	been	be	AUX
faba-289	40	9	suggested	suggest	VERB
faba-289	40	10	as	as	ADP
faba-289	40	11	a	a	DET
faba-289	40	12	means	means	NOUN
faba-289	40	13	to	to	PART
faba-289	40	14	reduce	reduce	VERB
faba-289	40	15	tax	tax	NOUN
faba-289	40	16	competition	competition	NOUN
faba-289	40	17	(	(	PUNCT
faba-289	40	18	fuest	fu	ADJ
faba-289	40	19	and	and	CCONJ
faba-289	40	20	huber	huber	PROPN
faba-289	40	21	1999	1999	NUM
faba-289	40	22	;	;	PUNCT
faba-289	40	23	wehke	wehke	PROPN
faba-289	40	24	2006	2006	NUM
faba-289	40	25	;	;	PUNCT
faba-289	40	26	keen	keen	ADJ
faba-289	40	27	and	and	CCONJ
faba-289	40	28	konrad	konrad	PROPN
faba-289	40	29	2012	2012	NUM
faba-289	40	30	;	;	PUNCT
faba-289	40	31	devereux	devereux	PROPN
faba-289	40	32	and	and	CCONJ
faba-289	40	33	vella	vella	PROPN
faba-289	40	34	2014	2014	NUM
faba-289	40	35	)	)	PUNCT
faba-289	40	36	.	.	PUNCT
faba-289	41	1	complete	complete	ADJ
faba-289	41	2	coordination	coordination	NOUN
faba-289	41	3	covering	cover	VERB
faba-289	41	4	all	all	DET
faba-289	41	5	possible	possible	ADJ
faba-289	41	6	policy	policy	NOUN
faba-289	41	7	instruments	instrument	NOUN
faba-289	41	8	would	would	AUX
faba-289	41	9	be	be	AUX
faba-289	41	10	unrealistic	unrealistic	ADJ
faba-289	41	11	(	(	PUNCT
faba-289	41	12	wehke	wehke	PROPN
faba-289	41	13	2006	2006	NUM
faba-289	41	14	,	,	PUNCT
faba-289	41	15	417	417	NUM
faba-289	41	16	)	)	PUNCT
faba-289	41	17	.	.	PUNCT
faba-289	42	1	thus	thus	ADV
faba-289	42	2	,	,	PUNCT
faba-289	42	3	the	the	DET
faba-289	42	4	result	result	NOUN
faba-289	42	5	that	that	SCONJ
faba-289	42	6	a	a	DET
faba-289	42	7	coordinated	coordinated	ADJ
faba-289	42	8	increase	increase	NOUN
faba-289	42	9	of	of	ADP
faba-289	42	10	capital	capital	NOUN
faba-289	42	11	taxes	taxis	NOUN
faba-289	42	12	raises	raise	VERB
faba-289	42	13	welfare	welfare	NOUN
faba-289	42	14	is	be	AUX
faba-289	42	15	usually	usually	ADV
faba-289	42	16	derived	derive	VERB
faba-289	42	17	under	under	ADP
faba-289	42	18	the	the	DET
faba-289	42	19	assumption	assumption	NOUN
faba-289	42	20	that	that	SCONJ
faba-289	42	21	other	other	ADJ
faba-289	42	22	taxes	taxis	NOUN
faba-289	42	23	are	be	AUX
faba-289	42	24	held	hold	VERB
faba-289	42	25	constant	constant	ADJ
faba-289	42	26	and	and	CCONJ
faba-289	42	27	that	that	SCONJ
faba-289	42	28	the	the	DET
faba-289	42	29	additional	additional	ADJ
faba-289	42	30	revenues	revenue	NOUN
faba-289	42	31	is	be	AUX
faba-289	42	32	used	use	VERB
faba-289	42	33	to	to	PART
faba-289	42	34	finance	finance	VERB
faba-289	42	35	additional	additional	ADJ
faba-289	42	36	public	public	ADJ
faba-289	42	37	expenditure	expenditure	NOUN
faba-289	42	38	(	(	PUNCT
faba-289	42	39	fuest	fu	ADJ
faba-289	42	40	and	and	CCONJ
faba-289	42	41	huber	huber	PROPN
faba-289	42	42	1999	1999	NUM
faba-289	42	43	,	,	PUNCT
faba-289	42	44	443	443	NUM
faba-289	42	45	)	)	PUNCT
faba-289	42	46	.	.	PUNCT
faba-289	43	1	furthermore	furthermore	ADV
faba-289	43	2	,	,	PUNCT
faba-289	43	3	most	most	ADJ
faba-289	43	4	studies	study	NOUN
faba-289	43	5	have	have	AUX
faba-289	43	6	explored	explore	VERB
faba-289	43	7	coordination	coordination	NOUN
faba-289	43	8	only	only	ADV
faba-289	43	9	in	in	ADP
faba-289	43	10	terms	term	NOUN
faba-289	43	11	of	of	ADP
faba-289	43	12	tax	tax	NOUN
faba-289	43	13	rates	rate	NOUN
faba-289	43	14	while	while	SCONJ
faba-289	43	15	approaches	approach	NOUN
faba-289	43	16	concerning	concern	VERB
faba-289	43	17	other	other	ADJ
faba-289	43	18	elements	element	NOUN
faba-289	43	19	of	of	ADP
faba-289	43	20	taxation	taxation	NOUN
faba-289	43	21	,	,	PUNCT
faba-289	43	22	such	such	ADJ
faba-289	43	23	as	as	ADP
faba-289	43	24	tax	tax	NOUN
faba-289	43	25	base	base	NOUN
faba-289	43	26	definition	definition	NOUN
faba-289	43	27	have	have	AUX
faba-289	43	28	been	be	AUX
faba-289	43	29	an	an	DET
faba-289	43	30	object	object	NOUN
faba-289	43	31	of	of	ADP
faba-289	43	32	investigation	investigation	NOUN
faba-289	43	33	in	in	ADP
faba-289	43	34	fewer	few	ADJ
faba-289	43	35	studies	study	NOUN
faba-289	43	36	.	.	PUNCT
faba-289	44	1	wehke	wehke	PROPN
faba-289	44	2	(	(	PUNCT
faba-289	44	3	2006	2006	NUM
faba-289	44	4	)	)	PUNCT
faba-289	44	5	studied	study	VERB
faba-289	44	6	the	the	DET
faba-289	44	7	welfare	welfare	NOUN
faba-289	44	8	effects	effect	NOUN
faba-289	44	9	of	of	ADP
faba-289	44	10	tax	tax	NOUN
faba-289	44	11	rate	rate	NOUN
faba-289	44	12	coordination	coordination	NOUN
faba-289	44	13	of	of	ADP
faba-289	44	14	capital	capital	NOUN
faba-289	44	15	and	and	CCONJ
faba-289	44	16	alternatively	alternatively	ADV
faba-289	44	17	labor	labor	NOUN
faba-289	44	18	taxes	taxis	NOUN
faba-289	44	19	.	.	PUNCT
faba-289	45	1	his	his	PRON
faba-289	45	2	results	result	NOUN
faba-289	45	3	showed	show	VERB
faba-289	45	4	that	that	SCONJ
faba-289	45	5	an	an	DET
faba-289	45	6	increase	increase	NOUN
faba-289	45	7	in	in	ADP
faba-289	45	8	the	the	DET
faba-289	45	9	tax	tax	NOUN
faba-289	45	10	on	on	ADP
faba-289	45	11	mobile	mobile	ADJ
faba-289	45	12	capital	capital	NOUN
faba-289	45	13	,	,	PUNCT
faba-289	45	14	when	when	SCONJ
faba-289	45	15	done	do	VERB
faba-289	45	16	in	in	ADP
faba-289	45	17	a	a	DET
faba-289	45	18	coordinated	coordinated	ADJ
faba-289	45	19	way	way	NOUN
faba-289	45	20	,	,	PUNCT
faba-289	45	21	has	have	VERB
faba-289	45	22	a	a	DET
faba-289	45	23	positive	positive	ADJ
faba-289	45	24	albeit	albeit	SCONJ
faba-289	45	25	small	small	ADJ
faba-289	45	26	effect	effect	NOUN
faba-289	45	27	on	on	ADP
faba-289	45	28	welfare	welfare	NOUN
faba-289	45	29	,	,	PUNCT
faba-289	45	30	while	while	SCONJ
faba-289	45	31	the	the	DET
faba-289	45	32	effects	effect	NOUN
faba-289	45	33	of	of	ADP
faba-289	45	34	coordinated	coordinated	ADJ
faba-289	45	35	increase	increase	NOUN
faba-289	45	36	of	of	ADP
faba-289	45	37	taxes	taxis	NOUN
faba-289	45	38	on	on	ADP
faba-289	45	39	labor	labor	NOUN
faba-289	45	40	are	be	AUX
faba-289	45	41	ambiguous	ambiguous	ADJ
faba-289	45	42	(	(	PUNCT
faba-289	45	43	wehke	wehke	PROPN
faba-289	45	44	2006	2006	NUM
faba-289	45	45	,	,	PUNCT
faba-289	45	46	434	434	NUM
faba-289	45	47	)	)	PUNCT
faba-289	45	48	.	.	PUNCT
faba-289	46	1	fuest	fu	ADJ
faba-289	46	2	and	and	CCONJ
faba-289	46	3	huber	huber	PROPN
faba-289	46	4	(	(	PUNCT
faba-289	46	5	1999	1999	NUM
faba-289	46	6	)	)	PUNCT
faba-289	46	7	concluded	conclude	VERB
faba-289	46	8	that	that	SCONJ
faba-289	46	9	partial	partial	ADJ
faba-289	46	10	coordination	coordination	NOUN
faba-289	46	11	arrangements	arrangement	NOUN
faba-289	46	12	,	,	PUNCT
faba-289	46	13	such	such	ADJ
faba-289	46	14	as	as	ADP
faba-289	46	15	the	the	DET
faba-289	46	16	projects	project	NOUN
faba-289	46	17	in	in	ADP
faba-289	46	18	the	the	DET
faba-289	46	19	eu	eu	PROPN
faba-289	46	20	,	,	PUNCT
faba-289	46	21	face	face	VERB
faba-289	46	22	the	the	DET
faba-289	46	23	problem	problem	NOUN
faba-289	46	24	that	that	PRON
faba-289	46	25	national	national	ADJ
faba-289	46	26	governments	government	NOUN
faba-289	46	27	have	have	VERB
faba-289	46	28	incentives	incentive	NOUN
faba-289	46	29	to	to	PART
faba-289	46	30	neutralize	neutralize	VERB
faba-289	46	31	coordinated	coordinated	ADJ
faba-289	46	32	tax	tax	NOUN
faba-289	46	33	increases	increase	NOUN
faba-289	46	34	or	or	CCONJ
faba-289	46	35	minimum	minimum	NOUN
faba-289	46	36	rates	rate	NOUN
faba-289	46	37	by	by	ADP
faba-289	46	38	adjusting	adjust	VERB
faba-289	46	39	other	other	ADJ
faba-289	46	40	tax	tax	NOUN
faba-289	46	41	instruments	instrument	NOUN
faba-289	46	42	.	.	PUNCT
faba-289	47	1	keen	keen	ADJ
faba-289	47	2	and	and	CCONJ
faba-289	47	3	konrad	konrad	PROPN
faba-289	47	4	(	(	PUNCT
faba-289	47	5	2012	2012	NUM
faba-289	47	6	,	,	PUNCT
faba-289	47	7	30	30	NUM
faba-289	47	8	)	)	PUNCT
faba-289	47	9	pointed	point	VERB
faba-289	47	10	out	out	ADP
faba-289	47	11	that	that	SCONJ
faba-289	47	12	while	while	SCONJ
faba-289	47	13	it	it	PRON
faba-289	47	14	would	would	AUX
faba-289	47	15	be	be	AUX
faba-289	47	16	difficult	difficult	ADJ
faba-289	47	17	for	for	SCONJ
faba-289	47	18	a	a	DET
faba-289	47	19	large	large	ADJ
faba-289	47	20	group	group	NOUN
faba-289	47	21	of	of	ADP
faba-289	47	22	countries	country	NOUN
faba-289	47	23	to	to	PART
faba-289	47	24	introduce	introduce	VERB
faba-289	47	25	a	a	DET
faba-289	47	26	common	common	ADJ
faba-289	47	27	tax	tax	NOUN
faba-289	47	28	rate	rate	NOUN
faba-289	47	29	,	,	PUNCT
faba-289	47	30	limited	limited	ADJ
faba-289	47	31	coordination	coordination	NOUN
faba-289	47	32	on	on	ADP
faba-289	47	33	the	the	DET
faba-289	47	34	basis	basis	NOUN
faba-289	47	35	of	of	ADP
faba-289	47	36	a	a	DET
faba-289	47	37	minimum	minimum	ADJ
faba-289	47	38	tax	tax	NOUN
faba-289	47	39	rate	rate	NOUN
faba-289	47	40	would	would	AUX
faba-289	47	41	be	be	AUX
faba-289	47	42	a	a	DET
faba-289	47	43	possible	possible	ADJ
faba-289	47	44	alternative	alternative	NOUN
faba-289	47	45	.	.	PUNCT
faba-289	48	1	they	they	PRON
faba-289	48	2	drew	draw	VERB
faba-289	48	3	examples	example	NOUN
faba-289	48	4	for	for	ADP
faba-289	48	5	such	such	ADJ
faba-289	48	6	limited	limited	ADJ
faba-289	48	7	cooperation	cooperation	NOUN
faba-289	48	8	from	from	ADP
faba-289	48	9	the	the	DET
faba-289	48	10	agreement	agreement	NOUN
faba-289	48	11	in	in	ADP
faba-289	48	12	the	the	DET
faba-289	48	13	west	west	ADJ
faba-289	48	14	african	african	ADJ
faba-289	48	15	economic	economic	ADJ
faba-289	48	16	and	and	CCONJ
faba-289	48	17	monetary	monetary	ADJ
faba-289	48	18	union	union	NOUN
faba-289	48	19	of	of	ADP
faba-289	48	20	a	a	DET
faba-289	48	21	minimum	minimum	ADJ
faba-289	48	22	corporate	corporate	ADJ
faba-289	48	23	tax	tax	NOUN
faba-289	48	24	rate	rate	NOUN
faba-289	48	25	of	of	ADP
faba-289	48	26	25	25	NUM
faba-289	48	27	%	%	NOUN
faba-289	48	28	and	and	CCONJ
faba-289	48	29	the	the	DET
faba-289	48	30	minimum	minimum	ADJ
faba-289	48	31	rates	rate	NOUN
faba-289	48	32	of	of	ADP
faba-289	48	33	excise	excise	NOUN
faba-289	48	34	duty	duty	NOUN
faba-289	48	35	in	in	ADP
faba-289	48	36	the	the	DET
faba-289	48	37	eu	eu	PROPN
faba-289	48	38	.	.	PUNCT
faba-289	49	1	in	in	ADP
faba-289	49	2	contrast	contrast	NOUN
faba-289	49	3	to	to	ADP
faba-289	49	4	other	other	ADJ
faba-289	49	5	studies	study	NOUN
faba-289	49	6	,	,	PUNCT
faba-289	49	7	devereux	devereux	PROPN
faba-289	49	8	and	and	CCONJ
faba-289	49	9	vella	vella	PROPN
faba-289	49	10	(	(	PUNCT
faba-289	49	11	2014	2014	NUM
faba-289	49	12	)	)	PUNCT
faba-289	49	13	suggested	suggest	VERB
faba-289	49	14	more	more	ADV
faba-289	49	15	far	far	ADV
faba-289	49	16	-	-	PUNCT
faba-289	49	17	reaching	reach	VERB
faba-289	49	18	cit	cit	ADJ
faba-289	49	19	coordination	coordination	NOUN
faba-289	49	20	beyond	beyond	ADP
faba-289	49	21	the	the	DET
faba-289	49	22	establishment	establishment	NOUN
faba-289	49	23	of	of	ADP
faba-289	49	24	minimum	minimum	ADJ
faba-289	49	25	tax	tax	NOUN
faba-289	49	26	rates	rate	NOUN
faba-289	49	27	.	.	PUNCT
faba-289	50	1	according	accord	VERB
faba-289	50	2	to	to	ADP
faba-289	50	3	these	these	DET
faba-289	50	4	authors	author	NOUN
faba-289	50	5	,	,	PUNCT
faba-289	50	6	the	the	DET
faba-289	50	7	most	most	ADV
faba-289	50	8	serious	serious	ADJ
faba-289	50	9	problem	problem	NOUN
faba-289	50	10	of	of	ADP
faba-289	50	11	the	the	DET
faba-289	50	12	current	current	ADJ
faba-289	50	13	tax	tax	NOUN
faba-289	50	14	rules	rule	NOUN
faba-289	50	15	is	be	AUX
faba-289	50	16	that	that	SCONJ
faba-289	50	17	they	they	PRON
faba-289	50	18	are	be	AUX
faba-289	50	19	outdated	outdate	VERB
faba-289	50	20	with	with	ADP
faba-289	50	21	regard	regard	NOUN
faba-289	50	22	to	to	ADP
faba-289	50	23	the	the	DET
faba-289	50	24	allocation	allocation	NOUN
faba-289	50	25	of	of	ADP
faba-289	50	26	mne	mne	PROPN
faba-289	50	27	profits	profit	NOUN
faba-289	50	28	between	between	ADP
faba-289	50	29	the	the	DET
faba-289	50	30	residence	residence	NOUN
faba-289	50	31	country	country	NOUN
faba-289	50	32	and	and	CCONJ
faba-289	50	33	the	the	DET
faba-289	50	34	source	source	NOUN
faba-289	50	35	country	country	NOUN
faba-289	50	36	.	.	PUNCT
faba-289	51	1	in	in	ADP
faba-289	51	2	order	order	NOUN
faba-289	51	3	to	to	PART
faba-289	51	4	ensure	ensure	VERB
faba-289	51	5	the	the	DET
faba-289	51	6	long	long	ADJ
faba-289	51	7	-	-	PUNCT
faba-289	51	8	term	term	NOUN
faba-289	51	9	stability	stability	NOUN
faba-289	51	10	of	of	ADP
faba-289	51	11	the	the	DET
faba-289	51	12	international	international	ADJ
faba-289	51	13	corporate	corporate	ADJ
faba-289	51	14	tax	tax	NOUN
faba-289	51	15	regime	regime	NOUN
faba-289	51	16	,	,	PUNCT
faba-289	51	17	they	they	PRON
faba-289	51	18	suggested	suggest	VERB
faba-289	51	19	several	several	ADJ
faba-289	51	20	alternatives	alternative	NOUN
faba-289	51	21	,	,	PUNCT
faba-289	51	22	including	include	VERB
faba-289	51	23	a	a	DET
faba-289	51	24	switch	switch	NOUN
faba-289	51	25	from	from	ADP
faba-289	51	26	transfer	transfer	NOUN
faba-289	51	27	pricing	pricing	NOUN
faba-289	51	28	rules	rule	NOUN
faba-289	51	29	to	to	PART
faba-289	51	30	formulary	formulary	VERB
faba-289	51	31	apportionment	apportionment	NOUN
faba-289	51	32	(	(	PUNCT
faba-289	51	33	such	such	ADJ
faba-289	51	34	as	as	ADP
faba-289	51	35	the	the	DET
faba-289	51	36	eu	eu	PROPN
faba-289	51	37	project	project	NOUN
faba-289	51	38	for	for	ADP
faba-289	51	39	common	common	ADJ
faba-289	51	40	consolidated	consolidated	ADJ
faba-289	51	41	corporate	corporate	ADJ
faba-289	51	42	tax	tax	NOUN
faba-289	51	43	base	base	NOUN
faba-289	51	44	)	)	PUNCT
faba-289	51	45	or	or	CCONJ
faba-289	51	46	the	the	DET
faba-289	51	47	introduction	introduction	NOUN
faba-289	51	48	of	of	ADP
faba-289	51	49	a	a	DET
faba-289	51	50	destination	destination	NOUN
faba-289	51	51	-	-	PUNCT
faba-289	51	52	based	base	VERB
faba-289	51	53	corporate	corporate	ADJ
faba-289	51	54	tax	tax	NOUN
faba-289	51	55	.	.	PUNCT
faba-289	52	1	devereux	devereux	PROPN
faba-289	52	2	(	(	PUNCT
faba-289	52	3	2022	2022	NUM
faba-289	52	4	,	,	PUNCT
faba-289	52	5	p.	p.	NOUN
faba-289	52	6	7	7	NUM
faba-289	52	7	)	)	PUNCT
faba-289	52	8	noted	note	VERB
faba-289	52	9	that	that	SCONJ
faba-289	52	10	the	the	DET
faba-289	52	11	appropriate	appropriate	ADJ
faba-289	52	12	response	response	NOUN
faba-289	52	13	depends	depend	VERB
faba-289	52	14	on	on	ADP
faba-289	52	15	the	the	DET
faba-289	52	16	difference	difference	NOUN
faba-289	52	17	between	between	ADP
faba-289	52	18	competition	competition	NOUN
faba-289	52	19	over	over	ADP
faba-289	52	20	profit	profit	NOUN
faba-289	52	21	and	and	CCONJ
faba-289	52	22	over	over	ADP
faba-289	52	23	real	real	ADJ
faba-289	52	24	investment	investment	NOUN
faba-289	52	25	.	.	PUNCT
faba-289	53	1	in	in	ADP
faba-289	53	2	the	the	DET
faba-289	53	3	case	case	NOUN
faba-289	53	4	of	of	ADP
faba-289	53	5	competition	competition	NOUN
faba-289	53	6	for	for	ADP
faba-289	53	7	real	real	ADJ
faba-289	53	8	investment	investment	NOUN
faba-289	53	9	,	,	PUNCT
faba-289	53	10	coordination	coordination	NOUN
faba-289	53	11	among	among	ADP
faba-289	53	12	a	a	DET
faba-289	53	13	limited	limited	ADJ
faba-289	53	14	number	number	NOUN
faba-289	53	15	of	of	ADP
faba-289	53	16	countries	country	NOUN
faba-289	53	17	would	would	AUX
faba-289	53	18	be	be	AUX
faba-289	53	19	sufficient	sufficient	ADJ
faba-289	53	20	as	as	SCONJ
faba-289	53	21	it	it	PRON
faba-289	53	22	would	would	AUX
faba-289	53	23	permit	permit	VERB
faba-289	53	24	them	they	PRON
faba-289	53	25	to	to	PART
faba-289	53	26	raise	raise	VERB
faba-289	53	27	their	their	PRON
faba-289	53	28	effective	effective	ADJ
faba-289	53	29	tax	tax	NOUN
faba-289	53	30	rates	rate	NOUN
faba-289	53	31	without	without	ADP
faba-289	53	32	affecting	affect	VERB
faba-289	53	33	the	the	DET
faba-289	53	34	allocation	allocation	NOUN
faba-289	53	35	of	of	ADP
faba-289	53	36	real	real	ADJ
faba-289	53	37	investment	investment	NOUN
faba-289	53	38	between	between	ADP
faba-289	53	39	them	they	PRON
faba-289	53	40	.	.	PUNCT
faba-289	54	1	on	on	ADP
faba-289	54	2	the	the	DET
faba-289	54	3	other	other	ADJ
faba-289	54	4	hand	hand	NOUN
faba-289	54	5	,	,	PUNCT
faba-289	54	6	when	when	SCONJ
faba-289	54	7	in	in	ADP
faba-289	54	8	response	response	NOUN
faba-289	54	9	to	to	ADP
faba-289	54	10	profit	profit	NOUN
faba-289	54	11	shifting	shifting	NOUN
faba-289	54	12	,	,	PUNCT
faba-289	54	13	successful	successful	ADJ
faba-289	54	14	coordination	coordination	NOUN
faba-289	54	15	efforts	effort	NOUN
faba-289	54	16	would	would	AUX
faba-289	54	17	require	require	VERB
faba-289	54	18	wide	wide	ADJ
faba-289	54	19	participation	participation	NOUN
faba-289	54	20	,	,	PUNCT
faba-289	54	21	and	and	CCONJ
faba-289	54	22	especially	especially	ADV
faba-289	54	23	of	of	ADP
faba-289	54	24	the	the	DET
faba-289	54	25	low	low	ADJ
faba-289	54	26	-	-	PUNCT
faba-289	54	27	tax	tax	NOUN
faba-289	54	28	countries	country	NOUN
faba-289	54	29	.	.	PUNCT
faba-289	55	1	the	the	DET
faba-289	55	2	beps	bep	NOUN
faba-289	55	3	project	project	NOUN
faba-289	55	4	and	and	CCONJ
faba-289	55	5	its	its	PRON
faba-289	55	6	impact	impact	NOUN
faba-289	55	7	on	on	ADP
faba-289	55	8	tax	tax	NOUN
faba-289	55	9	competition	competition	NOUN
faba-289	55	10	in	in	ADP
faba-289	55	11	recent	recent	ADJ
faba-289	55	12	years	year	NOUN
faba-289	55	13	,	,	PUNCT
faba-289	55	14	there	there	PRON
faba-289	55	15	have	have	AUX
faba-289	55	16	been	be	AUX
faba-289	55	17	growing	grow	VERB
faba-289	55	18	concerns	concern	NOUN
faba-289	55	19	with	with	ADP
faba-289	55	20	regard	regard	NOUN
faba-289	55	21	to	to	ADP
faba-289	55	22	the	the	DET
faba-289	55	23	negative	negative	ADJ
faba-289	55	24	effects	effect	NOUN
faba-289	55	25	of	of	ADP
faba-289	55	26	harmful	harmful	ADJ
faba-289	55	27	tax	tax	NOUN
faba-289	55	28	competition	competition	NOUN
faba-289	55	29	and	and	CCONJ
faba-289	55	30	corporate	corporate	ADJ
faba-289	55	31	profit	profit	NOUN
faba-289	55	32	shifting	shift	VERB
faba-289	55	33	on	on	ADP
faba-289	55	34	government	government	NOUN
faba-289	55	35	revenue	revenue	NOUN
faba-289	55	36	.	.	PUNCT
faba-289	56	1	based	base	VERB
faba-289	56	2	on	on	ADP
faba-289	56	3	an	an	DET
faba-289	56	4	empirical	empirical	ADJ
faba-289	56	5	study	study	NOUN
faba-289	56	6	in	in	ADP
faba-289	56	7	a	a	DET
faba-289	56	8	sample	sample	NOUN
faba-289	56	9	of	of	ADP
faba-289	56	10	79	79	NUM
faba-289	56	11	countries	country	NOUN
faba-289	56	12	,	,	PUNCT
faba-289	56	13	jansky	jansky	NOUN
faba-289	56	14	and	and	CCONJ
faba-289	56	15	palansky	palansky	NOUN
faba-289	56	16	(	(	PUNCT
faba-289	56	17	2019	2019	NUM
faba-289	56	18	,	,	PUNCT
faba-289	56	19	p.	p.	NOUN
faba-289	56	20	1067	1067	NUM
faba-289	56	21	)	)	PUNCT
faba-289	56	22	concluded	conclude	VERB
faba-289	56	23	that	that	SCONJ
faba-289	56	24	as	as	ADP
faba-289	56	25	a	a	DET
faba-289	56	26	result	result	NOUN
faba-289	56	27	of	of	ADP
faba-289	56	28	profit	profit	NOUN
faba-289	56	29	shifting	shifting	NOUN
faba-289	56	30	,	,	PUNCT
faba-289	56	31	governments	government	NOUN
faba-289	56	32	annually	annually	ADV
faba-289	56	33	lose	lose	VERB
faba-289	56	34	8	8	NUM
faba-289	56	35	%	%	NOUN
faba-289	56	36	of	of	ADP
faba-289	56	37	potential	potential	ADJ
faba-289	56	38	corporate	corporate	ADJ
faba-289	56	39	tax	tax	NOUN
faba-289	56	40	revenue	revenue	NOUN
faba-289	56	41	and	and	CCONJ
faba-289	56	42	1	1	NUM
faba-289	56	43	%	%	NOUN
faba-289	56	44	of	of	ADP
faba-289	56	45	total	total	ADJ
faba-289	56	46	tax	tax	NOUN
faba-289	56	47	revenue	revenue	NOUN
faba-289	56	48	.	.	PUNCT
faba-289	57	1	furthermore	furthermore	ADV
faba-289	57	2	,	,	PUNCT
faba-289	57	3	some	some	DET
faba-289	57	4	empirical	empirical	ADJ
faba-289	57	5	evidence	evidence	NOUN
faba-289	57	6	points	point	VERB
faba-289	57	7	to	to	ADP
faba-289	57	8	the	the	DET
faba-289	57	9	existence	existence	NOUN
faba-289	57	10	of	of	ADP
faba-289	57	11	a	a	DET
faba-289	57	12	negative	negative	ADJ
faba-289	57	13	relationship	relationship	NOUN
faba-289	57	14	between	between	ADP
faba-289	57	15	cit	cit	PROPN
faba-289	57	16	rates	rate	NOUN
faba-289	57	17	and	and	CCONJ
faba-289	57	18	fiscal	fiscal	ADJ
faba-289	57	19	revenue	revenue	NOUN
faba-289	57	20	due	due	ADP
faba-289	57	21	to	to	ADP
faba-289	57	22	profit	profit	NOUN
faba-289	57	23	shifting	shift	VERB
faba-289	57	24	to	to	ADP
faba-289	57	25	low	low	ADJ
faba-289	57	26	-	-	PUNCT
faba-289	57	27	tax	tax	NOUN
faba-289	57	28	jurisdictions	jurisdiction	NOUN
faba-289	57	29	.	.	PUNCT
faba-289	58	1	álvarez	álvarez	NOUN
faba-289	58	2	-	-	PUNCT
faba-289	58	3	martínez	martínez	PROPN
faba-289	58	4	et	et	PROPN
faba-289	58	5	al	al	PROPN
faba-289	58	6	.	.	PROPN
faba-289	59	1	(	(	PUNCT
faba-289	59	2	2022	2022	NUM
faba-289	59	3	,	,	PUNCT
faba-289	59	4	p.	p.	NOUN
faba-289	59	5	182	182	NUM
faba-289	59	6	)	)	PUNCT
faba-289	59	7	performed	perform	VERB
faba-289	59	8	simulations	simulation	NOUN
faba-289	59	9	in	in	ADP
faba-289	59	10	a	a	DET
faba-289	59	11	panel	panel	NOUN
faba-289	59	12	of	of	ADP
faba-289	59	13	30	30	NUM
faba-289	59	14	countries	country	NOUN
faba-289	59	15	and	and	CCONJ
faba-289	59	16	their	their	PRON
faba-289	59	17	estimations	estimation	NOUN
faba-289	59	18	revealed	reveal	VERB
faba-289	59	19	that	that	SCONJ
faba-289	59	20	the	the	DET
faba-289	59	21	countries	country	NOUN
faba-289	59	22	with	with	ADP
faba-289	59	23	high	high	ADJ
faba-289	59	24	cit	cit	PROPN
faba-289	59	25	rates	rate	NOUN
faba-289	59	26	generally	generally	ADV
faba-289	59	27	experience	experience	VERB
faba-289	59	28	revenue	revenue	NOUN
faba-289	59	29	losses	loss	NOUN
faba-289	59	30	and	and	CCONJ
faba-289	59	31	vice	vice	NOUN
faba-289	59	32	versa	versa	ADV
faba-289	59	33	.	.	PUNCT
faba-289	60	1	against	against	ADP
faba-289	60	2	the	the	DET
faba-289	60	3	background	background	NOUN
faba-289	60	4	of	of	ADP
faba-289	60	5	growing	grow	VERB
faba-289	60	6	tax	tax	NOUN
faba-289	60	7	competition	competition	NOUN
faba-289	60	8	among	among	ADP
faba-289	60	9	countries	country	NOUN
faba-289	60	10	and	and	CCONJ
faba-289	60	11	the	the	DET
faba-289	60	12	negative	negative	ADJ
faba-289	60	13	effects	effect	NOUN
faba-289	60	14	of	of	ADP
faba-289	60	15	tax	tax	NOUN
faba-289	60	16	avoidance	avoidance	NOUN
faba-289	60	17	,	,	PUNCT
faba-289	60	18	in	in	ADP
faba-289	60	19	the	the	DET
faba-289	60	20	past	past	ADJ
faba-289	60	21	two	two	NUM
faba-289	60	22	decades	decade	NOUN
faba-289	60	23	,	,	PUNCT
faba-289	60	24	there	there	PRON
faba-289	60	25	have	have	AUX
faba-289	60	26	been	be	AUX
faba-289	60	27	significant	significant	ADJ
faba-289	60	28	common	common	ADJ
faba-289	60	29	efforts	effort	NOUN
faba-289	60	30	for	for	ADP
faba-289	60	31	modernization	modernization	NOUN
faba-289	60	32	of	of	ADP
faba-289	60	33	cit	cit	PROPN
faba-289	60	34	rules	rule	NOUN
faba-289	60	35	.	.	PUNCT
faba-289	61	1	nelly	nelly	ADV
faba-289	61	2	popova/	popova/	NUM
faba-289	61	3	finance	finance	NOUN
faba-289	61	4	,	,	PUNCT
faba-289	61	5	accounting	accounting	NOUN
faba-289	61	6	and	and	CCONJ
faba-289	61	7	business	business	NOUN
faba-289	61	8	analysis	analysis	NOUN
faba-289	61	9	,	,	PUNCT
faba-289	61	10	volume	volume	NOUN
faba-289	61	11	7	7	NUM
faba-289	61	12	,	,	PUNCT
faba-289	61	13	issue	issue	NOUN
faba-289	61	14	2	2	NUM
faba-289	61	15	,	,	PUNCT
faba-289	61	16	2025	2025	NUM
faba-289	61	17	184	184	NUM
faba-289	61	18	globally	globally	ADV
faba-289	61	19	,	,	PUNCT
faba-289	61	20	the	the	DET
faba-289	61	21	organization	organization	NOUN
faba-289	61	22	for	for	ADP
faba-289	61	23	economic	economic	ADJ
faba-289	61	24	cooperation	cooperation	NOUN
faba-289	61	25	and	and	CCONJ
faba-289	61	26	development	development	NOUN
faba-289	61	27	(	(	PUNCT
faba-289	61	28	oecd	oecd	PROPN
faba-289	61	29	)	)	PUNCT
faba-289	61	30	has	have	AUX
faba-289	61	31	become	become	VERB
faba-289	61	32	the	the	DET
faba-289	61	33	most	most	ADV
faba-289	61	34	important	important	ADJ
faba-289	61	35	platform	platform	NOUN
faba-289	61	36	for	for	ADP
faba-289	61	37	coordination	coordination	NOUN
faba-289	61	38	in	in	ADP
faba-289	61	39	company	company	NOUN
faba-289	61	40	taxation	taxation	NOUN
faba-289	61	41	despite	despite	SCONJ
faba-289	61	42	its	its	PRON
faba-289	61	43	relatively	relatively	ADV
faba-289	61	44	small	small	ADJ
faba-289	61	45	number	number	NOUN
faba-289	61	46	of	of	ADP
faba-289	61	47	formal	formal	ADJ
faba-289	61	48	member	member	NOUN
faba-289	61	49	states	state	NOUN
faba-289	61	50	.	.	PUNCT
faba-289	62	1	coordination	coordination	NOUN
faba-289	62	2	of	of	ADP
faba-289	62	3	business	business	NOUN
faba-289	62	4	taxation	taxation	NOUN
faba-289	62	5	rules	rule	NOUN
faba-289	62	6	takes	take	VERB
faba-289	62	7	place	place	NOUN
faba-289	62	8	also	also	ADV
faba-289	62	9	within	within	ADP
faba-289	62	10	some	some	DET
faba-289	62	11	regional	regional	ADJ
faba-289	62	12	organizations	organization	NOUN
faba-289	62	13	with	with	ADP
faba-289	62	14	varying	vary	VERB
faba-289	62	15	degrees	degree	NOUN
faba-289	62	16	of	of	ADP
faba-289	62	17	advance	advance	NOUN
faba-289	62	18	.	.	PUNCT
faba-289	63	1	significant	significant	ADJ
faba-289	63	2	progress	progress	NOUN
faba-289	63	3	has	have	AUX
faba-289	63	4	been	be	AUX
faba-289	63	5	achieved	achieve	VERB
faba-289	63	6	in	in	ADP
faba-289	63	7	the	the	DET
faba-289	63	8	eu	eu	PROPN
faba-289	63	9	in	in	ADP
faba-289	63	10	recent	recent	ADJ
faba-289	63	11	years	year	NOUN
faba-289	63	12	although	although	SCONJ
faba-289	63	13	several	several	ADJ
faba-289	63	14	major	major	ADJ
faba-289	63	15	proposals	proposal	NOUN
faba-289	63	16	,	,	PUNCT
faba-289	63	17	such	such	ADJ
faba-289	63	18	as	as	ADP
faba-289	63	19	the	the	DET
faba-289	63	20	introduction	introduction	NOUN
faba-289	63	21	of	of	ADP
faba-289	63	22	the	the	DET
faba-289	63	23	common	common	ADJ
faba-289	63	24	consolidated	consolidated	ADJ
faba-289	63	25	corporate	corporate	ADJ
faba-289	63	26	tax	tax	NOUN
faba-289	63	27	base	base	NOUN
faba-289	63	28	(	(	PUNCT
faba-289	63	29	ccctb	ccctb	NOUN
faba-289	63	30	)	)	PUNCT
faba-289	63	31	have	have	AUX
faba-289	63	32	not	not	PART
faba-289	63	33	been	be	AUX
faba-289	63	34	implemented	implement	VERB
faba-289	63	35	,	,	PUNCT
faba-289	63	36	due	due	ADP
faba-289	63	37	to	to	ADP
faba-289	63	38	lack	lack	NOUN
faba-289	63	39	of	of	ADP
faba-289	63	40	unanimous	unanimous	ADJ
faba-289	63	41	consent	consent	NOUN
faba-289	63	42	of	of	ADP
faba-289	63	43	all	all	DET
faba-289	63	44	member	member	NOUN
faba-289	63	45	states	state	NOUN
faba-289	63	46	.	.	PUNCT
faba-289	64	1	according	accord	VERB
faba-289	64	2	to	to	ADP
faba-289	64	3	the	the	DET
faba-289	64	4	european	european	ADJ
faba-289	64	5	parliament	parliament	NOUN
faba-289	64	6	(	(	PUNCT
faba-289	64	7	2015	2015	NUM
faba-289	64	8	,	,	PUNCT
faba-289	64	9	12	12	NUM
faba-289	64	10	)	)	PUNCT
faba-289	64	11	,	,	PUNCT
faba-289	64	12	the	the	DET
faba-289	64	13	academic	academic	ADJ
faba-289	64	14	and	and	CCONJ
faba-289	64	15	policy	policy	NOUN
faba-289	64	16	debate	debate	NOUN
faba-289	64	17	on	on	ADP
faba-289	64	18	the	the	DET
faba-289	64	19	directions	direction	NOUN
faba-289	64	20	of	of	ADP
faba-289	64	21	tax	tax	NOUN
faba-289	64	22	reforms	reform	NOUN
faba-289	64	23	has	have	AUX
faba-289	64	24	revolved	revolve	VERB
faba-289	64	25	around	around	ADP
faba-289	64	26	two	two	NUM
faba-289	64	27	issues	issue	NOUN
faba-289	64	28	:	:	PUNCT
faba-289	64	29	first	first	ADJ
faba-289	64	30	,	,	PUNCT
faba-289	64	31	how	how	SCONJ
faba-289	64	32	aggressive	aggressive	ADJ
faba-289	64	33	tax	tax	NOUN
faba-289	64	34	planning	planning	NOUN
faba-289	64	35	techniques	technique	NOUN
faba-289	64	36	should	should	AUX
faba-289	64	37	be	be	AUX
faba-289	64	38	addressed	address	VERB
faba-289	64	39	and	and	CCONJ
faba-289	64	40	second	second	ADJ
faba-289	64	41	,	,	PUNCT
faba-289	64	42	whether	whether	SCONJ
faba-289	64	43	there	there	PRON
faba-289	64	44	is	be	VERB
faba-289	64	45	a	a	DET
faba-289	64	46	need	need	NOUN
faba-289	64	47	to	to	PART
faba-289	64	48	move	move	VERB
faba-289	64	49	to	to	ADP
faba-289	64	50	a	a	DET
faba-289	64	51	completely	completely	ADV
faba-289	64	52	different	different	ADJ
faba-289	64	53	international	international	ADJ
faba-289	64	54	tax	tax	NOUN
faba-289	64	55	system	system	NOUN
faba-289	64	56	,	,	PUNCT
faba-289	64	57	such	such	ADJ
faba-289	64	58	as	as	ADP
faba-289	64	59	the	the	DET
faba-289	64	60	ccctb	ccctb	NOUN
faba-289	64	61	proposed	propose	VERB
faba-289	64	62	by	by	ADP
faba-289	64	63	the	the	DET
faba-289	64	64	eu	eu	PROPN
faba-289	64	65	commission	commission	PROPN
faba-289	64	66	.	.	PUNCT
faba-289	65	1	both	both	PRON
faba-289	65	2	of	of	ADP
faba-289	65	3	these	these	DET
faba-289	65	4	issues	issue	NOUN
faba-289	65	5	have	have	AUX
faba-289	65	6	been	be	AUX
faba-289	65	7	addressed	address	VERB
faba-289	65	8	by	by	ADP
faba-289	65	9	the	the	DET
faba-289	65	10	base	base	NOUN
faba-289	65	11	erosion	erosion	NOUN
faba-289	65	12	and	and	CCONJ
faba-289	65	13	profit	profit	NOUN
faba-289	65	14	shifting	shifting	NOUN
faba-289	65	15	(	(	PUNCT
faba-289	65	16	beps	beps	NOUN
faba-289	65	17	)	)	PUNCT
faba-289	65	18	project	project	NOUN
faba-289	65	19	launched	launch	VERB
faba-289	65	20	by	by	ADP
faba-289	65	21	the	the	DET
faba-289	65	22	oecd	oecd	PROPN
faba-289	65	23	and	and	CCONJ
faba-289	65	24	g20	g20	NOUN
faba-289	65	25	as	as	ADP
faba-289	65	26	the	the	DET
faba-289	65	27	most	most	ADV
faba-289	65	28	significant	significant	ADJ
faba-289	65	29	reform	reform	NOUN
faba-289	65	30	initiative	initiative	NOUN
faba-289	65	31	in	in	ADP
faba-289	65	32	the	the	DET
faba-289	65	33	past	past	ADJ
faba-289	65	34	century	century	NOUN
faba-289	65	35	.	.	PUNCT
faba-289	66	1	since	since	SCONJ
faba-289	66	2	its	its	PRON
faba-289	66	3	beginning	beginning	NOUN
faba-289	66	4	in	in	ADP
faba-289	66	5	2013	2013	NUM
faba-289	66	6	,	,	PUNCT
faba-289	66	7	the	the	DET
faba-289	66	8	beps	bep	NOUN
faba-289	66	9	project	project	NOUN
faba-289	66	10	has	have	AUX
faba-289	66	11	attracted	attract	VERB
faba-289	66	12	over	over	ADP
faba-289	66	13	140	140	NUM
faba-289	66	14	countries	country	NOUN
faba-289	66	15	and	and	CCONJ
faba-289	66	16	jurisdictions	jurisdiction	NOUN
faba-289	66	17	as	as	ADP
faba-289	66	18	participants	participant	NOUN
faba-289	66	19	through	through	ADP
faba-289	66	20	its	its	PRON
faba-289	66	21	so	so	ADV
faba-289	66	22	-	-	PUNCT
faba-289	66	23	called	call	VERB
faba-289	66	24	inclusive	inclusive	ADJ
faba-289	66	25	framework	framework	NOUN
faba-289	66	26	.	.	PUNCT
faba-289	67	1	the	the	DET
faba-289	67	2	project	project	NOUN
faba-289	67	3	consists	consist	VERB
faba-289	67	4	of	of	ADP
faba-289	67	5	fifteen	fifteen	NUM
faba-289	67	6	actions	action	NOUN
faba-289	67	7	with	with	ADP
faba-289	67	8	the	the	DET
faba-289	67	9	overall	overall	ADJ
faba-289	67	10	aim	aim	NOUN
faba-289	67	11	to	to	PART
faba-289	67	12	limit	limit	VERB
faba-289	67	13	the	the	DET
faba-289	67	14	possibilities	possibility	NOUN
faba-289	67	15	of	of	ADP
faba-289	67	16	multinational	multinational	ADJ
faba-289	67	17	enterprises	enterprise	NOUN
faba-289	67	18	(	(	PUNCT
faba-289	67	19	mnes	mne	NOUN
faba-289	67	20	)	)	PUNCT
faba-289	67	21	for	for	ADP
faba-289	67	22	tax	tax	NOUN
faba-289	67	23	avoidance	avoidance	NOUN
faba-289	67	24	.	.	PUNCT
faba-289	68	1	as	as	ADV
faba-289	68	2	hebous	hebous	ADJ
faba-289	68	3	(	(	PUNCT
faba-289	68	4	2021	2021	NUM
faba-289	68	5	,	,	PUNCT
faba-289	68	6	87	87	NUM
faba-289	68	7	)	)	PUNCT
faba-289	68	8	pointed	point	VERB
faba-289	68	9	out	out	ADP
faba-289	68	10	,	,	PUNCT
faba-289	68	11	the	the	DET
faba-289	68	12	main	main	ADJ
faba-289	68	13	objective	objective	NOUN
faba-289	68	14	of	of	ADP
faba-289	68	15	the	the	DET
faba-289	68	16	beps	bep	NOUN
faba-289	68	17	project	project	NOUN
faba-289	68	18	has	have	AUX
faba-289	68	19	been	be	AUX
faba-289	68	20	to	to	PART
faba-289	68	21	curb	curb	VERB
faba-289	68	22	international	international	ADJ
faba-289	68	23	tax	tax	NOUN
faba-289	68	24	avoidance	avoidance	NOUN
faba-289	68	25	,	,	PUNCT
faba-289	68	26	rather	rather	ADV
faba-289	68	27	than	than	ADP
faba-289	68	28	decreasing	decrease	VERB
faba-289	68	29	tax	tax	NOUN
faba-289	68	30	competition	competition	NOUN
faba-289	68	31	per	per	ADP
faba-289	68	32	se	se	X
faba-289	68	33	.	.	PUNCT
faba-289	69	1	nevertheless	nevertheless	ADV
faba-289	69	2	,	,	PUNCT
faba-289	69	3	the	the	DET
faba-289	69	4	measures	measure	NOUN
faba-289	69	5	under	under	ADP
faba-289	69	6	the	the	DET
faba-289	69	7	fifteen	fifteen	ADJ
faba-289	69	8	actions	action	NOUN
faba-289	69	9	are	be	AUX
faba-289	69	10	targeted	target	VERB
faba-289	69	11	at	at	ADP
faba-289	69	12	closing	close	VERB
faba-289	69	13	the	the	DET
faba-289	69	14	possibilities	possibility	NOUN
faba-289	69	15	of	of	ADP
faba-289	69	16	countries	country	NOUN
faba-289	69	17	to	to	PART
faba-289	69	18	compete	compete	VERB
faba-289	69	19	over	over	ADP
faba-289	69	20	capital	capital	NOUN
faba-289	69	21	and	and	CCONJ
faba-289	69	22	profits	profit	NOUN
faba-289	69	23	.	.	PUNCT
faba-289	70	1	each	each	PRON
faba-289	70	2	of	of	ADP
faba-289	70	3	the	the	DET
faba-289	70	4	project	project	NOUN
faba-289	70	5	’s	’s	PART
faba-289	70	6	actions	action	NOUN
faba-289	70	7	addresses	address	VERB
faba-289	70	8	a	a	DET
faba-289	70	9	particular	particular	ADJ
faba-289	70	10	aspect	aspect	NOUN
faba-289	70	11	of	of	ADP
faba-289	70	12	tax	tax	NOUN
faba-289	70	13	company	company	NOUN
faba-289	70	14	taxation	taxation	NOUN
faba-289	70	15	that	that	PRON
faba-289	70	16	can	can	AUX
faba-289	70	17	be	be	AUX
faba-289	70	18	used	use	VERB
faba-289	70	19	in	in	ADP
faba-289	70	20	mnes	mne	NOUN
faba-289	70	21	’	'	PUNCT
faba-289	70	22	profit	profit	NOUN
faba-289	70	23	shifting	shift	VERB
faba-289	70	24	strategies	strategy	NOUN
faba-289	70	25	.	.	PUNCT
faba-289	71	1	the	the	DET
faba-289	71	2	fact	fact	NOUN
faba-289	71	3	that	that	SCONJ
faba-289	71	4	four	four	NUM
faba-289	71	5	of	of	ADP
faba-289	71	6	the	the	DET
faba-289	71	7	beps	bep	NOUN
faba-289	71	8	actions	action	NOUN
faba-289	71	9	are	be	AUX
faba-289	71	10	in	in	ADP
faba-289	71	11	the	the	DET
faba-289	71	12	form	form	NOUN
faba-289	71	13	of	of	ADP
faba-289	71	14	minimum	minimum	NOUN
faba-289	71	15	standards	standard	NOUN
faba-289	71	16	rather	rather	ADV
faba-289	71	17	than	than	ADP
faba-289	71	18	recommendations	recommendation	NOUN
faba-289	71	19	reflects	reflect	VERB
faba-289	71	20	the	the	DET
faba-289	71	21	ambition	ambition	NOUN
faba-289	71	22	to	to	PART
faba-289	71	23	guarantee	guarantee	VERB
faba-289	71	24	an	an	DET
faba-289	71	25	effective	effective	ADJ
faba-289	71	26	reduction	reduction	NOUN
faba-289	71	27	of	of	ADP
faba-289	71	28	profit	profit	NOUN
faba-289	71	29	shifting	shifting	NOUN
faba-289	71	30	.	.	PUNCT
faba-289	72	1	on	on	ADP
faba-289	72	2	the	the	DET
faba-289	72	3	other	other	ADJ
faba-289	72	4	hand	hand	NOUN
faba-289	72	5	,	,	PUNCT
faba-289	72	6	member	member	NOUN
faba-289	72	7	countries	country	NOUN
faba-289	72	8	have	have	VERB
faba-289	72	9	the	the	DET
faba-289	72	10	possibility	possibility	NOUN
faba-289	72	11	to	to	PART
faba-289	72	12	opt	opt	VERB
faba-289	72	13	out	out	ADP
faba-289	72	14	from	from	ADP
faba-289	72	15	provisions	provision	NOUN
faba-289	72	16	that	that	PRON
faba-289	72	17	are	be	AUX
faba-289	72	18	not	not	PART
faba-289	72	19	set	set	VERB
faba-289	72	20	as	as	ADP
faba-289	72	21	minimum	minimum	ADJ
faba-289	72	22	standards	standard	NOUN
faba-289	72	23	(	(	PUNCT
faba-289	72	24	european	european	ADJ
faba-289	72	25	parliament	parliament	NOUN
faba-289	72	26	2019	2019	NUM
faba-289	72	27	,	,	PUNCT
faba-289	72	28	5	5	NUM
faba-289	72	29	)	)	PUNCT
faba-289	72	30	.	.	PUNCT
faba-289	73	1	although	although	SCONJ
faba-289	73	2	all	all	DET
faba-289	73	3	actions	action	NOUN
faba-289	73	4	of	of	ADP
faba-289	73	5	the	the	DET
faba-289	73	6	beps	bep	NOUN
faba-289	73	7	project	project	NOUN
faba-289	73	8	contribute	contribute	VERB
faba-289	73	9	to	to	ADP
faba-289	73	10	the	the	DET
faba-289	73	11	reduction	reduction	NOUN
faba-289	73	12	of	of	ADP
faba-289	73	13	tax	tax	NOUN
faba-289	73	14	avoidance	avoidance	NOUN
faba-289	73	15	and	and	CCONJ
faba-289	73	16	harmful	harmful	ADJ
faba-289	73	17	tax	tax	NOUN
faba-289	73	18	competition	competition	NOUN
faba-289	73	19	,	,	PUNCT
faba-289	73	20	the	the	DET
faba-289	73	21	proposals	proposal	NOUN
faba-289	73	22	under	under	ADP
faba-289	73	23	action	action	NOUN
faba-289	73	24	1	1	NUM
faba-289	73	25	“	"	PUNCT
faba-289	73	26	challenges	challenge	NOUN
faba-289	73	27	arising	arise	VERB
faba-289	73	28	from	from	ADP
faba-289	73	29	digitalization	digitalization	NOUN
faba-289	73	30	”	"	PUNCT
faba-289	73	31	are	be	AUX
faba-289	73	32	the	the	DET
faba-289	73	33	most	most	ADV
faba-289	73	34	far	far	ADV
faba-289	73	35	-	-	PUNCT
faba-289	73	36	reaching	reach	VERB
faba-289	73	37	as	as	SCONJ
faba-289	73	38	they	they	PRON
faba-289	73	39	involve	involve	VERB
faba-289	73	40	fundamental	fundamental	ADJ
faba-289	73	41	changes	change	NOUN
faba-289	73	42	in	in	ADP
faba-289	73	43	the	the	DET
faba-289	73	44	taxation	taxation	NOUN
faba-289	73	45	of	of	ADP
faba-289	73	46	large	large	ADJ
faba-289	73	47	mnes	mne	NOUN
faba-289	73	48	with	with	ADP
faba-289	73	49	regard	regard	NOUN
faba-289	73	50	to	to	ADP
faba-289	73	51	both	both	DET
faba-289	73	52	tax	tax	NOUN
faba-289	73	53	base	base	NOUN
faba-289	73	54	calculation	calculation	NOUN
faba-289	73	55	(	(	PUNCT
faba-289	73	56	pillar	pillar	NOUN
faba-289	73	57	one	one	NUM
faba-289	73	58	)	)	PUNCT
faba-289	73	59	and	and	CCONJ
faba-289	73	60	tax	tax	NOUN
faba-289	73	61	rate	rate	NOUN
faba-289	73	62	(	(	PUNCT
faba-289	73	63	pillar	pillar	NOUN
faba-289	73	64	two	two	NUM
faba-289	73	65	)	)	PUNCT
faba-289	73	66	.	.	PUNCT
faba-289	74	1	in	in	ADP
faba-289	74	2	the	the	DET
faba-289	74	3	initial	initial	ADJ
faba-289	74	4	version	version	NOUN
faba-289	74	5	of	of	ADP
faba-289	74	6	action	action	NOUN
faba-289	74	7	1	1	NUM
faba-289	74	8	,	,	PUNCT
faba-289	74	9	the	the	DET
faba-289	74	10	reforms	reform	NOUN
faba-289	74	11	were	be	AUX
faba-289	74	12	targeted	target	VERB
faba-289	74	13	only	only	ADV
faba-289	74	14	at	at	ADP
faba-289	74	15	the	the	DET
faba-289	74	16	mnes	mne	NOUN
faba-289	74	17	specialized	specialize	VERB
faba-289	74	18	in	in	ADP
faba-289	74	19	the	the	DET
faba-289	74	20	provision	provision	NOUN
faba-289	74	21	of	of	ADP
faba-289	74	22	digital	digital	ADJ
faba-289	74	23	services	service	NOUN
faba-289	74	24	to	to	ADP
faba-289	74	25	final	final	ADJ
faba-289	74	26	consumers	consumer	NOUN
faba-289	74	27	.	.	PUNCT
faba-289	75	1	however	however	ADV
faba-289	75	2	,	,	PUNCT
faba-289	75	3	the	the	DET
faba-289	75	4	elaboration	elaboration	NOUN
faba-289	75	5	of	of	ADP
faba-289	75	6	practical	practical	ADJ
faba-289	75	7	measures	measure	NOUN
faba-289	75	8	has	have	AUX
faba-289	75	9	proven	prove	VERB
faba-289	75	10	to	to	PART
faba-289	75	11	be	be	AUX
faba-289	75	12	a	a	DET
faba-289	75	13	complex	complex	ADJ
faba-289	75	14	process	process	NOUN
faba-289	75	15	due	due	ADP
faba-289	75	16	to	to	ADP
faba-289	75	17	technical	technical	ADJ
faba-289	75	18	difficulties	difficulty	NOUN
faba-289	75	19	and	and	CCONJ
faba-289	75	20	political	political	ADJ
faba-289	75	21	differences	difference	NOUN
faba-289	75	22	.	.	PUNCT
faba-289	76	1	therefore	therefore	ADV
faba-289	76	2	,	,	PUNCT
faba-289	76	3	in	in	ADP
faba-289	76	4	the	the	DET
faba-289	76	5	latest	late	ADJ
faba-289	76	6	package	package	NOUN
faba-289	76	7	on	on	ADP
faba-289	76	8	action	action	NOUN
faba-289	76	9	1	1	NUM
faba-289	76	10	based	base	VERB
faba-289	76	11	on	on	ADP
faba-289	76	12	a	a	DET
faba-289	76	13	two	two	NUM
faba-289	76	14	-	-	PUNCT
faba-289	76	15	pillar	pillar	NOUN
faba-289	76	16	approach	approach	NOUN
faba-289	76	17	(	(	PUNCT
faba-289	76	18	also	also	ADV
faba-289	76	19	known	know	VERB
faba-289	76	20	as	as	ADP
faba-289	76	21	beps	bep	NOUN
faba-289	76	22	2.0	2.0	NUM
faba-289	76	23	)	)	PUNCT
faba-289	76	24	the	the	DET
faba-289	76	25	new	new	ADJ
faba-289	76	26	rules	rule	NOUN
faba-289	76	27	are	be	AUX
faba-289	76	28	envisaged	envisage	VERB
faba-289	76	29	to	to	PART
faba-289	76	30	affect	affect	VERB
faba-289	76	31	all	all	DET
faba-289	76	32	multinational	multinational	ADJ
faba-289	76	33	corporate	corporate	ADJ
faba-289	76	34	groups	group	NOUN
faba-289	76	35	whose	whose	DET
faba-289	76	36	amount	amount	NOUN
faba-289	76	37	of	of	ADP
faba-289	76	38	activity	activity	NOUN
faba-289	76	39	measured	measure	VERB
faba-289	76	40	with	with	ADP
faba-289	76	41	specific	specific	ADJ
faba-289	76	42	indicators	indicator	NOUN
faba-289	76	43	in	in	ADP
faba-289	76	44	the	the	DET
faba-289	76	45	source	source	NOUN
faba-289	76	46	countries	country	NOUN
faba-289	76	47	exceed	exceed	VERB
faba-289	76	48	certain	certain	ADJ
faba-289	76	49	thresholds	threshold	NOUN
faba-289	76	50	.	.	PUNCT
faba-289	77	1	pillar	pillar	NOUN
faba-289	77	2	one	one	NUM
faba-289	77	3	consists	consist	VERB
faba-289	77	4	in	in	ADP
faba-289	77	5	the	the	DET
faba-289	77	6	introduction	introduction	NOUN
faba-289	77	7	of	of	ADP
faba-289	77	8	a	a	DET
faba-289	77	9	new	new	ADJ
faba-289	77	10	mechanism	mechanism	NOUN
faba-289	77	11	for	for	ADP
faba-289	77	12	assigning	assign	VERB
faba-289	77	13	taxing	tax	VERB
faba-289	77	14	rights	right	NOUN
faba-289	77	15	among	among	ADP
faba-289	77	16	the	the	DET
faba-289	77	17	countries	country	NOUN
faba-289	77	18	where	where	SCONJ
faba-289	77	19	mnes	mne	NOUN
faba-289	77	20	operate	operate	VERB
faba-289	77	21	.	.	PUNCT
faba-289	78	1	the	the	DET
faba-289	78	2	details	detail	NOUN
faba-289	78	3	are	be	AUX
faba-289	78	4	elaborated	elaborate	VERB
faba-289	78	5	in	in	ADP
faba-289	78	6	a	a	DET
faba-289	78	7	multilateral	multilateral	ADJ
faba-289	78	8	convention	convention	NOUN
faba-289	78	9	,	,	PUNCT
faba-289	78	10	which	which	PRON
faba-289	78	11	allows	allow	VERB
faba-289	78	12	the	the	DET
faba-289	78	13	participating	participate	VERB
faba-289	78	14	countries	country	NOUN
faba-289	78	15	to	to	PART
faba-289	78	16	exercise	exercise	VERB
faba-289	78	17	a	a	DET
faba-289	78	18	domestic	domestic	ADJ
faba-289	78	19	taxing	tax	VERB
faba-289	78	20	right	right	NOUN
faba-289	78	21	with	with	ADP
faba-289	78	22	regard	regard	NOUN
faba-289	78	23	to	to	ADP
faba-289	78	24	mnes	mne	NOUN
faba-289	78	25	’	'	PUNCT
faba-289	78	26	profits	profit	NOUN
faba-289	78	27	based	base	VERB
faba-289	78	28	on	on	ADP
faba-289	78	29	the	the	DET
faba-289	78	30	so	so	ADV
faba-289	78	31	-	-	PUNCT
faba-289	78	32	called	call	VERB
faba-289	78	33	amount	amount	NOUN
faba-289	78	34	a	a	DET
faba-289	78	35	(	(	PUNCT
faba-289	78	36	oecd	oecd	PROPN
faba-289	78	37	2023	2023	NUM
faba-289	78	38	)	)	PUNCT
faba-289	78	39	.	.	PUNCT
faba-289	79	1	the	the	DET
faba-289	79	2	main	main	ADJ
faba-289	79	3	goal	goal	NOUN
faba-289	79	4	of	of	ADP
faba-289	79	5	this	this	DET
faba-289	79	6	new	new	ADJ
faba-289	79	7	mechanism	mechanism	NOUN
faba-289	79	8	for	for	ADP
faba-289	79	9	profit	profit	NOUN
faba-289	79	10	allocation	allocation	NOUN
faba-289	79	11	is	be	AUX
faba-289	79	12	to	to	PART
faba-289	79	13	ensure	ensure	VERB
faba-289	79	14	that	that	SCONJ
faba-289	79	15	profits	profit	NOUN
faba-289	79	16	are	be	AUX
faba-289	79	17	taxed	tax	VERB
faba-289	79	18	in	in	ADP
faba-289	79	19	the	the	DET
faba-289	79	20	same	same	ADJ
faba-289	79	21	country	country	NOUN
faba-289	79	22	they	they	PRON
faba-289	79	23	were	be	AUX
faba-289	79	24	generated	generate	VERB
faba-289	79	25	rather	rather	ADV
faba-289	79	26	than	than	ADP
faba-289	79	27	being	be	AUX
faba-289	79	28	shifted	shift	VERB
faba-289	79	29	to	to	ADP
faba-289	79	30	low	low	ADJ
faba-289	79	31	-	-	PUNCT
faba-289	79	32	tax	tax	NOUN
faba-289	79	33	jurisdictions	jurisdiction	NOUN
faba-289	79	34	.	.	PUNCT
faba-289	80	1	the	the	DET
faba-289	80	2	profit	profit	NOUN
faba-289	80	3	allocation	allocation	NOUN
faba-289	80	4	rule	rule	NOUN
faba-289	80	5	under	under	ADP
faba-289	80	6	pillar	pillar	NOUN
faba-289	80	7	one	one	NUM
faba-289	80	8	is	be	AUX
faba-289	80	9	similar	similar	ADJ
faba-289	80	10	to	to	ADP
faba-289	80	11	the	the	DET
faba-289	80	12	concept	concept	NOUN
faba-289	80	13	of	of	ADP
faba-289	80	14	formulary	formulary	ADJ
faba-289	80	15	apportionment	apportionment	NOUN
faba-289	80	16	(	(	PUNCT
faba-289	80	17	which	which	PRON
faba-289	80	18	was	be	AUX
faba-289	80	19	at	at	ADP
faba-289	80	20	the	the	DET
faba-289	80	21	core	core	NOUN
faba-289	80	22	also	also	ADV
faba-289	80	23	of	of	ADP
faba-289	80	24	the	the	DET
faba-289	80	25	ccctb	ccctb	NOUN
faba-289	80	26	european	european	PROPN
faba-289	80	27	commission	commission	PROPN
faba-289	80	28	initiative	initiative	PROPN
faba-289	80	29	)	)	PUNCT
faba-289	80	30	as	as	SCONJ
faba-289	80	31	it	it	PRON
faba-289	80	32	considers	consider	VERB
faba-289	80	33	mnes	mne	NOUN
faba-289	80	34	on	on	ADP
faba-289	80	35	a	a	DET
faba-289	80	36	consolidated	consolidated	ADJ
faba-289	80	37	basis	basis	NOUN
faba-289	80	38	.	.	PUNCT
faba-289	81	1	it	it	PRON
faba-289	81	2	is	be	AUX
faba-289	81	3	envisaged	envisage	VERB
faba-289	81	4	that	that	SCONJ
faba-289	81	5	the	the	DET
faba-289	81	6	new	new	ADJ
faba-289	81	7	mechanism	mechanism	NOUN
faba-289	81	8	will	will	AUX
faba-289	81	9	be	be	AUX
faba-289	81	10	applicable	applicable	ADJ
faba-289	81	11	only	only	ADV
faba-289	81	12	to	to	ADP
faba-289	81	13	corporate	corporate	ADJ
faba-289	81	14	groups	group	NOUN
faba-289	81	15	with	with	ADP
faba-289	81	16	adjusted	adjusted	ADJ
faba-289	81	17	annual	annual	ADJ
faba-289	81	18	revenues	revenue	NOUN
faba-289	81	19	of	of	ADP
faba-289	81	20	over	over	ADP
faba-289	81	21	eur	eur	PROPN
faba-289	81	22	20	20	NUM
faba-289	81	23	billion	billion	NUM
faba-289	81	24	and	and	CCONJ
faba-289	81	25	pre	pre	ADJ
faba-289	81	26	-	-	ADJ
faba-289	81	27	tax	tax	ADJ
faba-289	81	28	profit	profit	NOUN
faba-289	81	29	margin	margin	NOUN
faba-289	81	30	over	over	ADP
faba-289	81	31	10	10	NUM
faba-289	81	32	%	%	NOUN
faba-289	81	33	(	(	PUNCT
faba-289	81	34	oecd	oecd	PROPN
faba-289	81	35	2023	2023	NUM
faba-289	81	36	,	,	PUNCT
faba-289	81	37	13	13	NUM
faba-289	81	38	)	)	PUNCT
faba-289	81	39	.	.	PUNCT
faba-289	82	1	a	a	DET
faba-289	82	2	key	key	ADJ
faba-289	82	3	feature	feature	NOUN
faba-289	82	4	is	be	AUX
faba-289	82	5	the	the	DET
faba-289	82	6	nexus	nexus	NOUN
faba-289	82	7	criterion	criterion	NOUN
faba-289	82	8	,	,	PUNCT
faba-289	82	9	according	accord	VERB
faba-289	82	10	to	to	ADP
faba-289	82	11	which	which	PRON
faba-289	82	12	a	a	DET
faba-289	82	13	corporate	corporate	ADJ
faba-289	82	14	group	group	NOUN
faba-289	82	15	will	will	AUX
faba-289	82	16	be	be	AUX
faba-289	82	17	treated	treat	VERB
faba-289	82	18	as	as	ADP
faba-289	82	19	having	have	VERB
faba-289	82	20	nexus	nexus	NOUN
faba-289	82	21	in	in	ADP
faba-289	82	22	a	a	DET
faba-289	82	23	jurisdiction	jurisdiction	NOUN
faba-289	82	24	if	if	SCONJ
faba-289	82	25	its	its	PRON
faba-289	82	26	adjusted	adjust	VERB
faba-289	82	27	revenues	revenue	NOUN
faba-289	82	28	for	for	ADP
faba-289	82	29	the	the	DET
faba-289	82	30	respective	respective	ADJ
faba-289	82	31	period	period	NOUN
faba-289	82	32	arising	arise	VERB
faba-289	82	33	in	in	ADP
faba-289	82	34	that	that	DET
faba-289	82	35	jurisdiction	jurisdiction	NOUN
faba-289	82	36	are	be	AUX
faba-289	82	37	equal	equal	ADJ
faba-289	82	38	to	to	ADP
faba-289	82	39	or	or	CCONJ
faba-289	82	40	greater	great	ADJ
faba-289	82	41	than	than	ADP
faba-289	82	42	:	:	PUNCT
faba-289	82	43	eur	eur	PROPN
faba-289	82	44	1	1	NUM
faba-289	82	45	million	million	NUM
faba-289	82	46	;	;	PUNCT
faba-289	82	47	or	or	CCONJ
faba-289	82	48	eur	eur	NOUN
faba-289	82	49	250	250	NUM
faba-289	82	50	000	000	NUM
faba-289	82	51	in	in	ADP
faba-289	82	52	the	the	DET
faba-289	82	53	case	case	NOUN
faba-289	82	54	of	of	ADP
faba-289	82	55	a	a	DET
faba-289	82	56	jurisdiction	jurisdiction	NOUN
faba-289	82	57	with	with	ADP
faba-289	82	58	annual	annual	ADJ
faba-289	82	59	gdp	gdp	NOUN
faba-289	82	60	of	of	ADP
faba-289	82	61	less	less	ADJ
faba-289	82	62	than	than	ADP
faba-289	82	63	eur	eur	NOUN
faba-289	82	64	40	40	NUM
faba-289	82	65	billion	billion	NUM
faba-289	82	66	(	(	PUNCT
faba-289	82	67	oecd	oecd	PROPN
faba-289	82	68	2023	2023	NUM
faba-289	82	69	)	)	PUNCT
faba-289	82	70	.	.	PUNCT
faba-289	83	1	these	these	DET
faba-289	83	2	relatively	relatively	ADV
faba-289	83	3	low	low	ADJ
faba-289	83	4	revenue	revenue	NOUN
faba-289	83	5	and	and	CCONJ
faba-289	83	6	profitability	profitability	NOUN
faba-289	83	7	thresholds	threshold	NOUN
faba-289	83	8	and	and	CCONJ
faba-289	83	9	the	the	DET
faba-289	83	10	nexus	nexus	NOUN
faba-289	83	11	rule	rule	NOUN
faba-289	83	12	have	have	VERB
faba-289	83	13	the	the	DET
faba-289	83	14	purpose	purpose	NOUN
faba-289	83	15	to	to	PART
faba-289	83	16	provide	provide	VERB
faba-289	83	17	a	a	DET
faba-289	83	18	mechanism	mechanism	NOUN
faba-289	83	19	for	for	ADP
faba-289	83	20	taxation	taxation	NOUN
faba-289	83	21	of	of	ADP
faba-289	83	22	mnes	mne	NOUN
faba-289	83	23	’	'	PUNCT
faba-289	83	24	profits	profit	NOUN
faba-289	83	25	at	at	ADP
faba-289	83	26	source	source	NOUN
faba-289	83	27	regardless	regardless	ADV
faba-289	83	28	if	if	SCONJ
faba-289	83	29	respective	respective	ADJ
faba-289	83	30	companies	company	NOUN
faba-289	83	31	operate	operate	VERB
faba-289	83	32	through	through	ADP
faba-289	83	33	some	some	DET
faba-289	83	34	form	form	NOUN
faba-289	83	35	of	of	ADP
faba-289	83	36	physical	physical	ADJ
faba-289	83	37	presence	presence	NOUN
faba-289	83	38	or	or	CCONJ
faba-289	83	39	only	only	ADV
faba-289	83	40	digitally	digitally	ADV
faba-289	83	41	.	.	PUNCT
faba-289	84	1	another	another	DET
faba-289	84	2	purpose	purpose	NOUN
faba-289	84	3	of	of	ADP
faba-289	84	4	the	the	DET
faba-289	84	5	new	new	ADJ
faba-289	84	6	profit	profit	NOUN
faba-289	84	7	allocation	allocation	NOUN
faba-289	84	8	rule	rule	NOUN
faba-289	84	9	is	be	AUX
faba-289	84	10	to	to	PART
faba-289	84	11	guarantee	guarantee	VERB
faba-289	84	12	equal	equal	ADJ
faba-289	84	13	treatment	treatment	NOUN
faba-289	84	14	of	of	ADP
faba-289	84	15	resident	resident	NOUN
faba-289	84	16	and	and	CCONJ
faba-289	84	17	nonresident	nonresident	ADJ
faba-289	84	18	enterprises	enterprise	NOUN
faba-289	84	19	(	(	PUNCT
faba-289	84	20	oecd	oecd	PROPN
faba-289	84	21	2018	2018	NUM
faba-289	84	22	)	)	PUNCT
faba-289	84	23	.	.	PUNCT
faba-289	85	1	despite	despite	SCONJ
faba-289	85	2	the	the	DET
faba-289	85	3	envisaged	envisaged	ADJ
faba-289	85	4	change	change	NOUN
faba-289	85	5	to	to	ADP
faba-289	85	6	the	the	DET
faba-289	85	7	method	method	NOUN
faba-289	85	8	of	of	ADP
faba-289	85	9	profit	profit	NOUN
faba-289	85	10	allocation	allocation	NOUN
faba-289	85	11	,	,	PUNCT
faba-289	85	12	the	the	DET
faba-289	85	13	new	new	ADJ
faba-289	85	14	rules	rule	NOUN
faba-289	85	15	under	under	ADP
faba-289	85	16	pillar	pillar	NOUN
faba-289	85	17	one	one	NUM
faba-289	85	18	do	do	AUX
faba-289	85	19	not	not	PART
faba-289	85	20	involve	involve	VERB
faba-289	85	21	abolition	abolition	NOUN
faba-289	85	22	of	of	ADP
faba-289	85	23	transfer	transfer	NOUN
faba-289	85	24	pricing	pricing	NOUN
faba-289	85	25	among	among	ADP
faba-289	85	26	mne	mne	PROPN
faba-289	85	27	subsidiaries	subsidiary	NOUN
faba-289	85	28	.	.	PUNCT
faba-289	86	1	the	the	DET
faba-289	86	2	new	new	ADJ
faba-289	86	3	rules	rule	NOUN
faba-289	86	4	for	for	ADP
faba-289	86	5	the	the	DET
faba-289	86	6	allocation	allocation	NOUN
faba-289	86	7	of	of	ADP
faba-289	86	8	profits	profit	NOUN
faba-289	86	9	of	of	ADP
faba-289	86	10	mnes	mne	NOUN
faba-289	86	11	would	would	AUX
faba-289	86	12	lead	lead	VERB
faba-289	86	13	to	to	ADP
faba-289	86	14	important	important	ADJ
faba-289	86	15	changes	change	NOUN
faba-289	86	16	to	to	ADP
faba-289	86	17	the	the	DET
faba-289	86	18	calculation	calculation	NOUN
faba-289	86	19	of	of	ADP
faba-289	86	20	the	the	DET
faba-289	86	21	tax	tax	NOUN
faba-289	86	22	base	base	NOUN
faba-289	86	23	of	of	ADP
faba-289	86	24	mnes	mne	NOUN
faba-289	86	25	by	by	ADP
faba-289	86	26	reallocating	reallocate	VERB
faba-289	86	27	taxable	taxable	ADJ
faba-289	86	28	profits	profit	NOUN
faba-289	86	29	and	and	CCONJ
faba-289	86	30	thus	thus	ADV
faba-289	86	31	potentially	potentially	ADV
faba-289	86	32	limiting	limit	VERB
faba-289	86	33	the	the	DET
faba-289	86	34	possibilities	possibility	NOUN
faba-289	86	35	for	for	ADP
faba-289	86	36	harmful	harmful	ADJ
faba-289	86	37	tax	tax	NOUN
faba-289	86	38	competition	competition	NOUN
faba-289	86	39	.	.	PUNCT
faba-289	87	1	however	however	ADV
faba-289	87	2	,	,	PUNCT
faba-289	87	3	the	the	DET
faba-289	87	4	practical	practical	ADJ
faba-289	87	5	realization	realization	NOUN
faba-289	87	6	of	of	ADP
faba-289	87	7	these	these	DET
faba-289	87	8	reforms	reform	NOUN
faba-289	87	9	has	have	AUX
faba-289	87	10	been	be	AUX
faba-289	87	11	falling	fall	VERB
faba-289	87	12	behind	behind	ADV
faba-289	87	13	due	due	ADP
faba-289	87	14	to	to	ADP
faba-289	87	15	political	political	ADJ
faba-289	87	16	reasons	reason	NOUN
faba-289	87	17	.	.	PUNCT
faba-289	88	1	the	the	DET
faba-289	88	2	multilateral	multilateral	ADJ
faba-289	88	3	convention	convention	NOUN
faba-289	88	4	implementing	implement	VERB
faba-289	88	5	pillar	pillar	NOUN
faba-289	88	6	one	one	NUM
faba-289	88	7	is	be	AUX
faba-289	88	8	yet	yet	ADV
faba-289	88	9	to	to	PART
faba-289	88	10	be	be	AUX
faba-289	88	11	signed	sign	VERB
faba-289	88	12	by	by	ADP
faba-289	88	13	the	the	DET
faba-289	88	14	member	member	NOUN
faba-289	88	15	countries	country	NOUN
faba-289	88	16	of	of	ADP
faba-289	88	17	beps	beps	PROPN
faba-289	88	18	inclusive	inclusive	ADJ
faba-289	88	19	framework	framework	NOUN
faba-289	88	20	,	,	PUNCT
faba-289	88	21	as	as	SCONJ
faba-289	88	22	the	the	DET
faba-289	88	23	initial	initial	ADJ
faba-289	88	24	deadline	deadline	NOUN
faba-289	88	25	at	at	ADP
faba-289	88	26	the	the	DET
faba-289	88	27	end	end	NOUN
faba-289	88	28	of	of	ADP
faba-289	88	29	2023	2023	NUM
faba-289	88	30	was	be	AUX
faba-289	88	31	not	not	PART
faba-289	88	32	met	meet	VERB
faba-289	88	33	(	(	PUNCT
faba-289	88	34	oecd	oecd	PROPN
faba-289	88	35	,	,	PUNCT
faba-289	88	36	2023	2023	NUM
faba-289	88	37	)	)	PUNCT
faba-289	88	38	.	.	PUNCT
faba-289	89	1	on	on	ADP
faba-289	89	2	its	its	PRON
faba-289	89	3	part	part	NOUN
faba-289	89	4	,	,	PUNCT
faba-289	89	5	pillar	pillar	VERB
faba-289	89	6	two	two	NUM
faba-289	89	7	consists	consist	VERB
faba-289	89	8	in	in	ADP
faba-289	89	9	the	the	DET
faba-289	89	10	introduction	introduction	NOUN
faba-289	89	11	of	of	ADP
faba-289	89	12	minimum	minimum	ADJ
faba-289	89	13	tax	tax	NOUN
faba-289	89	14	rate	rate	NOUN
faba-289	89	15	on	on	ADP
faba-289	89	16	mne	mne	PROPN
faba-289	89	17	profits	profit	NOUN
faba-289	89	18	,	,	PUNCT
faba-289	89	19	thereby	thereby	ADV
faba-289	89	20	reducing	reduce	VERB
faba-289	89	21	their	their	PRON
faba-289	89	22	incentives	incentive	NOUN
faba-289	89	23	to	to	PART
faba-289	89	24	allocate	allocate	VERB
faba-289	89	25	profits	profit	NOUN
faba-289	89	26	for	for	ADP
faba-289	89	27	tax	tax	NOUN
faba-289	89	28	reasons	reason	NOUN
faba-289	89	29	to	to	ADP
faba-289	89	30	low	low	ADJ
faba-289	89	31	tax	tax	NOUN
faba-289	89	32	jurisdictions	jurisdiction	NOUN
faba-289	89	33	.	.	PUNCT
faba-289	90	1	in	in	ADP
faba-289	90	2	particular	particular	ADJ
faba-289	90	3	,	,	PUNCT
faba-289	90	4	the	the	DET
faba-289	90	5	profits	profit	NOUN
faba-289	90	6	of	of	ADP
faba-289	90	7	a	a	DET
faba-289	90	8	qualifying	qualify	VERB
faba-289	90	9	company	company	NOUN
faba-289	90	10	are	be	AUX
faba-289	90	11	subject	subject	ADJ
faba-289	90	12	to	to	ADP
faba-289	90	13	a	a	DET
faba-289	90	14	top	top	ADJ
faba-289	90	15	-	-	PUNCT
faba-289	90	16	up	up	ADP
faba-289	90	17	tax	tax	NOUN
faba-289	90	18	in	in	ADP
faba-289	90	19	every	every	DET
faba-289	90	20	country	country	NOUN
faba-289	90	21	where	where	SCONJ
faba-289	90	22	its	its	PRON
faba-289	90	23	effective	effective	ADJ
faba-289	90	24	tax	tax	NOUN
faba-289	90	25	rate	rate	NOUN
faba-289	90	26	is	be	AUX
faba-289	90	27	below	below	ADP
faba-289	90	28	the	the	DET
faba-289	90	29	established	establish	VERB
faba-289	90	30	minimum	minimum	NOUN
faba-289	90	31	of	of	ADP
faba-289	90	32	15	15	NUM
faba-289	90	33	%	%	NOUN
faba-289	90	34	(	(	PUNCT
faba-289	90	35	oecd	oecd	PROPN
faba-289	90	36	2023a	2023a	NUM
faba-289	90	37	,	,	PUNCT
faba-289	90	38	5	5	NUM
faba-289	90	39	)	)	PUNCT
faba-289	90	40	.	.	PUNCT
faba-289	91	1	the	the	DET
faba-289	91	2	top	top	ADJ
faba-289	91	3	-	-	PUNCT
faba-289	91	4	up	up	ADP
faba-289	91	5	tax	tax	NOUN
faba-289	91	6	is	be	AUX
faba-289	91	7	applicable	applicable	ADJ
faba-289	91	8	only	only	ADV
faba-289	91	9	to	to	ADP
faba-289	91	10	the	the	DET
faba-289	91	11	excess	excess	ADJ
faba-289	91	12	income	income	NOUN
faba-289	91	13	of	of	ADP
faba-289	91	14	a	a	DET
faba-289	91	15	mne	mne	NOUN
faba-289	91	16	after	after	ADP
faba-289	91	17	nelly	nelly	ADV
faba-289	91	18	popova/	popova/	NUM
faba-289	91	19	finance	finance	NOUN
faba-289	91	20	,	,	PUNCT
faba-289	91	21	accounting	accounting	NOUN
faba-289	91	22	and	and	CCONJ
faba-289	91	23	business	business	NOUN
faba-289	91	24	analysis	analysis	NOUN
faba-289	91	25	,	,	PUNCT
faba-289	91	26	volume	volume	NOUN
faba-289	91	27	7	7	NUM
faba-289	91	28	,	,	PUNCT
faba-289	91	29	issue	issue	NOUN
faba-289	91	30	2	2	NUM
faba-289	91	31	,	,	PUNCT
faba-289	91	32	2025	2025	NUM
faba-289	91	33	185	185	NUM
faba-289	91	34	deducting	deduct	VERB
faba-289	91	35	payroll	payroll	NOUN
faba-289	91	36	and	and	CCONJ
faba-289	91	37	tangible	tangible	ADJ
faba-289	91	38	assets	asset	NOUN
faba-289	91	39	as	as	ADP
faba-289	91	40	indicators	indicator	NOUN
faba-289	91	41	of	of	ADP
faba-289	91	42	substantive	substantive	ADJ
faba-289	91	43	activities	activity	NOUN
faba-289	91	44	in	in	ADP
faba-289	91	45	the	the	DET
faba-289	91	46	respective	respective	ADJ
faba-289	91	47	country	country	NOUN
faba-289	91	48	(	(	PUNCT
faba-289	91	49	the	the	DET
faba-289	91	50	so	so	ADV
faba-289	91	51	-	-	PUNCT
faba-289	91	52	called	call	VERB
faba-289	91	53	substance	substance	NOUN
faba-289	91	54	-	-	PUNCT
faba-289	91	55	based	base	VERB
faba-289	91	56	income	income	NOUN
faba-289	91	57	exclusion	exclusion	NOUN
faba-289	91	58	)	)	PUNCT
faba-289	91	59	(	(	PUNCT
faba-289	91	60	oecd	oecd	PROPN
faba-289	91	61	2023a	2023a	NUM
faba-289	91	62	,	,	PUNCT
faba-289	91	63	9	9	NUM
faba-289	91	64	)	)	PUNCT
faba-289	91	65	.	.	PUNCT
faba-289	92	1	the	the	DET
faba-289	92	2	revenue	revenue	NOUN
faba-289	92	3	threshold	threshold	NOUN
faba-289	92	4	for	for	ADP
faba-289	92	5	the	the	DET
faba-289	92	6	application	application	NOUN
faba-289	92	7	of	of	ADP
faba-289	92	8	the	the	DET
faba-289	92	9	top	top	ADJ
faba-289	92	10	-	-	PUNCT
faba-289	92	11	up	up	ADP
faba-289	92	12	tax	tax	NOUN
faba-289	92	13	is	be	AUX
faba-289	92	14	set	set	VERB
faba-289	92	15	at	at	ADP
faba-289	92	16	eur	eur	PROPN
faba-289	92	17	750	750	NUM
faba-289	92	18	million	million	NUM
faba-289	92	19	for	for	ADP
faba-289	92	20	the	the	DET
faba-289	92	21	multinational	multinational	ADJ
faba-289	92	22	group	group	NOUN
faba-289	92	23	,	,	PUNCT
faba-289	92	24	which	which	PRON
faba-289	92	25	is	be	AUX
faba-289	92	26	significantly	significantly	ADV
faba-289	92	27	higher	high	ADJ
faba-289	92	28	than	than	ADP
faba-289	92	29	the	the	DET
faba-289	92	30	ones	one	NOUN
faba-289	92	31	applicable	applicable	ADJ
faba-289	92	32	under	under	ADP
faba-289	92	33	pillar	pillar	NOUN
faba-289	92	34	one	one	NUM
faba-289	92	35	.	.	PUNCT
faba-289	93	1	the	the	DET
faba-289	93	2	threshold	threshold	NOUN
faba-289	93	3	was	be	AUX
faba-289	93	4	set	set	VERB
faba-289	93	5	at	at	ADP
faba-289	93	6	this	this	DET
faba-289	93	7	level	level	NOUN
faba-289	93	8	because	because	SCONJ
faba-289	93	9	according	accord	VERB
faba-289	93	10	to	to	ADP
faba-289	93	11	oecd	oecd	PROPN
faba-289	93	12	estimations	estimation	NOUN
faba-289	93	13	approximately	approximately	ADV
faba-289	93	14	90	90	NUM
faba-289	93	15	%	%	NOUN
faba-289	93	16	of	of	ADP
faba-289	93	17	corporate	corporate	ADJ
faba-289	93	18	revenues	revenue	NOUN
faba-289	93	19	are	be	AUX
faba-289	93	20	controlled	control	VERB
faba-289	93	21	by	by	ADP
faba-289	93	22	mnes	mne	NOUN
faba-289	93	23	whose	whose	DET
faba-289	93	24	revenues	revenue	NOUN
faba-289	93	25	exceed	exceed	VERB
faba-289	93	26	this	this	DET
faba-289	93	27	amount	amount	NOUN
faba-289	93	28	(	(	PUNCT
faba-289	93	29	oecd	oecd	PROPN
faba-289	93	30	2023	2023	NUM
faba-289	93	31	,	,	PUNCT
faba-289	93	32	13	13	NUM
faba-289	93	33	)	)	PUNCT
faba-289	93	34	.	.	PUNCT
faba-289	94	1	a	a	DET
faba-289	94	2	key	key	ADJ
faba-289	94	3	milestone	milestone	NOUN
faba-289	94	4	in	in	ADP
faba-289	94	5	the	the	DET
faba-289	94	6	implementation	implementation	NOUN
faba-289	94	7	of	of	ADP
faba-289	94	8	pillar	pillar	NOUN
faba-289	94	9	two	two	NUM
faba-289	94	10	was	be	AUX
faba-289	94	11	reached	reach	VERB
faba-289	94	12	in	in	ADP
faba-289	94	13	the	the	DET
faba-289	94	14	summer	summer	NOUN
faba-289	94	15	of	of	ADP
faba-289	94	16	2023	2023	NUM
faba-289	94	17	when	when	SCONJ
faba-289	94	18	the	the	DET
faba-289	94	19	majority	majority	NOUN
faba-289	94	20	of	of	ADP
faba-289	94	21	the	the	DET
faba-289	94	22	members	member	NOUN
faba-289	94	23	of	of	ADP
faba-289	94	24	the	the	DET
faba-289	94	25	inclusive	inclusive	ADJ
faba-289	94	26	framework	framework	NOUN
faba-289	94	27	agreed	agree	VERB
faba-289	94	28	on	on	ADP
faba-289	94	29	the	the	DET
faba-289	94	30	introduction	introduction	NOUN
faba-289	94	31	of	of	ADP
faba-289	94	32	the	the	DET
faba-289	94	33	global	global	ADJ
faba-289	94	34	minimum	minimum	ADJ
faba-289	94	35	tax	tax	NOUN
faba-289	94	36	rate	rate	NOUN
faba-289	94	37	of	of	ADP
faba-289	94	38	15	15	NUM
faba-289	94	39	%	%	NOUN
faba-289	94	40	.	.	PUNCT
faba-289	95	1	as	as	SCONJ
faba-289	95	2	the	the	DET
faba-289	95	3	minimum	minimum	ADJ
faba-289	95	4	tax	tax	NOUN
faba-289	95	5	is	be	AUX
faba-289	95	6	based	base	VERB
faba-289	95	7	on	on	ADP
faba-289	95	8	a	a	DET
faba-289	95	9	common	common	ADJ
faba-289	95	10	approach	approach	NOUN
faba-289	95	11	rather	rather	ADV
faba-289	95	12	than	than	ADP
faba-289	95	13	minimum	minimum	ADJ
faba-289	95	14	standard	standard	NOUN
faba-289	95	15	,	,	PUNCT
faba-289	95	16	every	every	DET
faba-289	95	17	country	country	NOUN
faba-289	95	18	can	can	AUX
faba-289	95	19	choose	choose	VERB
faba-289	95	20	the	the	DET
faba-289	95	21	specific	specific	ADJ
faba-289	95	22	way	way	NOUN
faba-289	95	23	to	to	PART
faba-289	95	24	implement	implement	VERB
faba-289	95	25	it	it	PRON
faba-289	95	26	.	.	PUNCT
faba-289	96	1	in	in	ADP
faba-289	96	2	the	the	DET
faba-289	96	3	eu	eu	PROPN
faba-289	96	4	,	,	PUNCT
faba-289	96	5	however	however	ADV
faba-289	96	6	,	,	PUNCT
faba-289	96	7	the	the	DET
faba-289	96	8	introduction	introduction	NOUN
faba-289	96	9	of	of	ADP
faba-289	96	10	the	the	DET
faba-289	96	11	global	global	ADJ
faba-289	96	12	minimum	minimum	ADJ
faba-289	96	13	tax	tax	NOUN
faba-289	96	14	is	be	AUX
faba-289	96	15	compulsory	compulsory	ADJ
faba-289	96	16	through	through	ADP
faba-289	96	17	a	a	DET
faba-289	96	18	directive	directive	NOUN
faba-289	96	19	that	that	PRON
faba-289	96	20	entered	enter	VERB
faba-289	96	21	into	into	ADP
faba-289	96	22	force	force	NOUN
faba-289	96	23	at	at	ADP
faba-289	96	24	the	the	DET
faba-289	96	25	end	end	NOUN
faba-289	96	26	of	of	ADP
faba-289	96	27	2022	2022	NUM
faba-289	96	28	(	(	PUNCT
faba-289	96	29	eur	eur	NOUN
faba-289	96	30	-	-	PUNCT
faba-289	96	31	lex	lex	NOUN
faba-289	96	32	,	,	PUNCT
faba-289	96	33	2022	2022	NUM
faba-289	96	34	)	)	PUNCT
faba-289	96	35	.	.	PUNCT
faba-289	97	1	around	around	ADP
faba-289	97	2	55	55	NUM
faba-289	97	3	jurisdictions	jurisdiction	NOUN
faba-289	97	4	are	be	AUX
faba-289	97	5	already	already	ADV
faba-289	97	6	taking	take	VERB
faba-289	97	7	steps	step	NOUN
faba-289	97	8	toward	toward	ADP
faba-289	97	9	the	the	DET
faba-289	97	10	implementation	implementation	NOUN
faba-289	97	11	of	of	ADP
faba-289	97	12	the	the	DET
faba-289	97	13	global	global	ADJ
faba-289	97	14	minimum	minimum	ADJ
faba-289	97	15	tax	tax	NOUN
faba-289	97	16	(	(	PUNCT
faba-289	97	17	oecd	oecd	PROPN
faba-289	97	18	2024	2024	NUM
faba-289	97	19	,	,	PUNCT
faba-289	97	20	2	2	NUM
faba-289	97	21	)	)	PUNCT
faba-289	97	22	.	.	PUNCT
faba-289	98	1	as	as	SCONJ
faba-289	98	2	gadžo	gadžo	PROPN
faba-289	98	3	and	and	CCONJ
faba-289	98	4	jozipovic	jozipovic	PROPN
faba-289	98	5	(	(	PUNCT
faba-289	98	6	2020	2020	NUM
faba-289	98	7	,	,	PUNCT
faba-289	98	8	445	445	NUM
faba-289	98	9	)	)	PUNCT
faba-289	98	10	noted	note	VERB
faba-289	98	11	,	,	PUNCT
faba-289	98	12	the	the	DET
faba-289	98	13	global	global	ADJ
faba-289	98	14	minimum	minimum	ADJ
faba-289	98	15	tax	tax	NOUN
faba-289	98	16	is	be	AUX
faba-289	98	17	a	a	DET
faba-289	98	18	powerful	powerful	ADJ
faba-289	98	19	regulatory	regulatory	ADJ
faba-289	98	20	tool	tool	NOUN
faba-289	98	21	that	that	PRON
faba-289	98	22	sets	set	VERB
faba-289	98	23	the	the	DET
faba-289	98	24	floor	floor	NOUN
faba-289	98	25	on	on	ADP
faba-289	98	26	tax	tax	NOUN
faba-289	98	27	competition	competition	NOUN
faba-289	98	28	and	and	CCONJ
faba-289	98	29	reduces	reduce	VERB
faba-289	98	30	the	the	DET
faba-289	98	31	incentives	incentive	NOUN
faba-289	98	32	of	of	ADP
faba-289	98	33	mnes	mne	NOUN
faba-289	98	34	to	to	PART
faba-289	98	35	engage	engage	VERB
faba-289	98	36	in	in	ADP
faba-289	98	37	profit	profit	NOUN
faba-289	98	38	shifting	shifting	NOUN
faba-289	98	39	.	.	PUNCT
faba-289	99	1	action	action	NOUN
faba-289	99	2	5	5	NUM
faba-289	99	3	,	,	PUNCT
faba-289	99	4	which	which	PRON
faba-289	99	5	sets	set	VERB
faba-289	99	6	one	one	NUM
faba-289	99	7	of	of	ADP
faba-289	99	8	beps	bep	NOUN
faba-289	99	9	minimum	minimum	NOUN
faba-289	99	10	standards	standard	NOUN
faba-289	99	11	,	,	PUNCT
faba-289	99	12	also	also	ADV
faba-289	99	13	aims	aim	VERB
faba-289	99	14	at	at	ADP
faba-289	99	15	reducing	reduce	VERB
faba-289	99	16	harmful	harmful	ADJ
faba-289	99	17	tax	tax	NOUN
faba-289	99	18	competition	competition	NOUN
faba-289	99	19	.	.	PUNCT
faba-289	100	1	this	this	DET
faba-289	100	2	action	action	NOUN
faba-289	100	3	is	be	AUX
faba-289	100	4	based	base	VERB
faba-289	100	5	on	on	ADP
faba-289	100	6	the	the	DET
faba-289	100	7	work	work	NOUN
faba-289	100	8	of	of	ADP
faba-289	100	9	the	the	DET
faba-289	100	10	forum	forum	NOUN
faba-289	100	11	on	on	ADP
faba-289	100	12	harmful	harmful	ADJ
faba-289	100	13	tax	tax	NOUN
faba-289	100	14	practices	practice	NOUN
faba-289	100	15	(	(	PUNCT
faba-289	100	16	fhtp	fhtp	NOUN
faba-289	100	17	)	)	PUNCT
faba-289	100	18	whose	whose	DET
faba-289	100	19	task	task	NOUN
faba-289	100	20	is	be	AUX
faba-289	100	21	to	to	PART
faba-289	100	22	review	review	VERB
faba-289	100	23	preferential	preferential	ADJ
faba-289	100	24	tax	tax	NOUN
faba-289	100	25	regimes	regime	NOUN
faba-289	100	26	in	in	ADP
faba-289	100	27	the	the	DET
faba-289	100	28	countries	country	NOUN
faba-289	100	29	from	from	ADP
faba-289	100	30	the	the	DET
faba-289	100	31	inclusive	inclusive	ADJ
faba-289	100	32	framework	framework	NOUN
faba-289	100	33	(	(	PUNCT
faba-289	100	34	oecd	oecd	PROPN
faba-289	100	35	2019	2019	NUM
faba-289	100	36	,	,	PUNCT
faba-289	100	37	13	13	NUM
faba-289	100	38	)	)	PUNCT
faba-289	100	39	.	.	PUNCT
faba-289	101	1	the	the	DET
faba-289	101	2	main	main	ADJ
faba-289	101	3	purpose	purpose	NOUN
faba-289	101	4	of	of	ADP
faba-289	101	5	the	the	DET
faba-289	101	6	measures	measure	NOUN
faba-289	101	7	under	under	ADP
faba-289	101	8	action	action	NOUN
faba-289	101	9	5	5	NUM
faba-289	101	10	is	be	AUX
faba-289	101	11	to	to	PART
faba-289	101	12	limit	limit	VERB
faba-289	101	13	the	the	DET
faba-289	101	14	possibilities	possibility	NOUN
faba-289	101	15	for	for	ADP
faba-289	101	16	corporate	corporate	ADJ
faba-289	101	17	aggressive	aggressive	ADJ
faba-289	101	18	tax	tax	NOUN
faba-289	101	19	planning	planning	NOUN
faba-289	101	20	rather	rather	ADV
faba-289	101	21	than	than	ADP
faba-289	101	22	reducing	reduce	VERB
faba-289	101	23	the	the	DET
faba-289	101	24	international	international	ADJ
faba-289	101	25	competitiveness	competitiveness	NOUN
faba-289	101	26	of	of	ADP
faba-289	101	27	tax	tax	NOUN
faba-289	101	28	systems	system	NOUN
faba-289	101	29	.	.	PUNCT
faba-289	102	1	therefore	therefore	ADV
faba-289	102	2	,	,	PUNCT
faba-289	102	3	preferential	preferential	ADJ
faba-289	102	4	tax	tax	NOUN
faba-289	102	5	regimes	regime	NOUN
faba-289	102	6	are	be	AUX
faba-289	102	7	assessed	assess	VERB
faba-289	102	8	according	accord	VERB
faba-289	102	9	to	to	ADP
faba-289	102	10	several	several	ADJ
faba-289	102	11	criteria	criterion	NOUN
faba-289	102	12	in	in	ADP
faba-289	102	13	order	order	NOUN
faba-289	102	14	to	to	PART
faba-289	102	15	establish	establish	VERB
faba-289	102	16	if	if	SCONJ
faba-289	102	17	they	they	PRON
faba-289	102	18	constitute	constitute	VERB
faba-289	102	19	harmful	harmful	ADJ
faba-289	102	20	tax	tax	NOUN
faba-289	102	21	practices	practice	NOUN
faba-289	102	22	.	.	PUNCT
faba-289	103	1	if	if	SCONJ
faba-289	103	2	a	a	DET
faba-289	103	3	preferential	preferential	ADJ
faba-289	103	4	tax	tax	NOUN
faba-289	103	5	regime	regime	NOUN
faba-289	103	6	contains	contain	VERB
faba-289	103	7	some	some	PRON
faba-289	103	8	of	of	ADP
faba-289	103	9	these	these	DET
faba-289	103	10	characteristics	characteristic	NOUN
faba-289	103	11	,	,	PUNCT
faba-289	103	12	the	the	DET
faba-289	103	13	respective	respective	ADJ
faba-289	103	14	country	country	NOUN
faba-289	103	15	commits	commit	VERB
faba-289	103	16	to	to	ADP
faba-289	103	17	abolishing	abolish	VERB
faba-289	103	18	or	or	CCONJ
faba-289	103	19	amending	amend	VERB
faba-289	103	20	the	the	DET
faba-289	103	21	regime	regime	NOUN
faba-289	103	22	.	.	PUNCT
faba-289	104	1	low	low	ADJ
faba-289	104	2	tax	tax	NOUN
faba-289	104	3	rates	rate	NOUN
faba-289	104	4	in	in	ADP
faba-289	104	5	themselves	themselves	PRON
faba-289	104	6	are	be	AUX
faba-289	104	7	not	not	PART
faba-289	104	8	considered	consider	VERB
faba-289	104	9	sufficient	sufficient	ADJ
faba-289	104	10	to	to	PART
faba-289	104	11	determine	determine	VERB
faba-289	104	12	a	a	DET
faba-289	104	13	preferential	preferential	ADJ
faba-289	104	14	tax	tax	NOUN
faba-289	104	15	regime	regime	NOUN
faba-289	104	16	as	as	ADP
faba-289	104	17	harmful	harmful	ADJ
faba-289	104	18	.	.	PUNCT
faba-289	105	1	another	another	DET
faba-289	105	2	factor	factor	NOUN
faba-289	105	3	taken	take	VERB
faba-289	105	4	in	in	ADP
faba-289	105	5	consideration	consideration	NOUN
faba-289	105	6	is	be	AUX
faba-289	105	7	that	that	SCONJ
faba-289	105	8	the	the	DET
faba-289	105	9	respective	respective	ADJ
faba-289	105	10	tax	tax	NOUN
faba-289	105	11	regime	regime	NOUN
faba-289	105	12	encourages	encourage	VERB
faba-289	105	13	operations	operation	NOUN
faba-289	105	14	that	that	PRON
faba-289	105	15	are	be	AUX
faba-289	105	16	purely	purely	ADV
faba-289	105	17	tax	tax	NOUN
faba-289	105	18	-	-	PUNCT
faba-289	105	19	driven	drive	VERB
faba-289	105	20	.	.	PUNCT
faba-289	106	1	therefore	therefore	ADV
faba-289	106	2	,	,	PUNCT
faba-289	106	3	in	in	ADP
faba-289	106	4	order	order	NOUN
faba-289	106	5	to	to	PART
faba-289	106	6	prevent	prevent	VERB
faba-289	106	7	harmful	harmful	ADJ
faba-289	106	8	tax	tax	NOUN
faba-289	106	9	competition	competition	NOUN
faba-289	106	10	based	base	VERB
faba-289	106	11	on	on	ADP
faba-289	106	12	the	the	DET
faba-289	106	13	application	application	NOUN
faba-289	106	14	of	of	ADP
faba-289	106	15	tax	tax	NOUN
faba-289	106	16	preferences	preference	NOUN
faba-289	106	17	,	,	PUNCT
faba-289	106	18	the	the	DET
faba-289	106	19	so	so	ADV
faba-289	106	20	-	-	PUNCT
faba-289	106	21	called	call	VERB
faba-289	106	22	nexus	nexus	NOUN
faba-289	106	23	approach	approach	NOUN
faba-289	106	24	was	be	AUX
faba-289	106	25	introduced	introduce	VERB
faba-289	106	26	that	that	PRON
faba-289	106	27	requires	require	VERB
faba-289	106	28	a	a	DET
faba-289	106	29	link	link	NOUN
faba-289	106	30	between	between	ADP
faba-289	106	31	the	the	DET
faba-289	106	32	income	income	NOUN
faba-289	106	33	benefiting	benefit	VERB
faba-289	106	34	from	from	ADP
faba-289	106	35	the	the	DET
faba-289	106	36	tax	tax	NOUN
faba-289	106	37	regime	regime	NOUN
faba-289	106	38	and	and	CCONJ
faba-289	106	39	the	the	DET
faba-289	106	40	actual	actual	ADJ
faba-289	106	41	economic	economic	ADJ
faba-289	106	42	activity	activity	NOUN
faba-289	106	43	undertaken	undertake	VERB
faba-289	106	44	in	in	ADP
faba-289	106	45	the	the	DET
faba-289	106	46	respective	respective	ADJ
faba-289	106	47	country	country	NOUN
faba-289	106	48	(	(	PUNCT
faba-289	106	49	oecd	oecd	PROPN
faba-289	106	50	2019	2019	NUM
faba-289	106	51	,	,	PUNCT
faba-289	106	52	14	14	NUM
faba-289	106	53	)	)	PUNCT
faba-289	106	54	.	.	PUNCT
faba-289	107	1	international	international	ADJ
faba-289	107	2	tax	tax	NOUN
faba-289	107	3	competition	competition	NOUN
faba-289	107	4	is	be	AUX
faba-289	107	5	addressed	address	VERB
faba-289	107	6	also	also	ADV
faba-289	107	7	by	by	ADP
faba-289	107	8	actions	action	NOUN
faba-289	107	9	8	8	NUM
faba-289	107	10	–	–	PUNCT
faba-289	107	11	10	10	NUM
faba-289	107	12	“	"	PUNCT
faba-289	107	13	transfer	transfer	NOUN
faba-289	107	14	pricing	pricing	NOUN
faba-289	107	15	”	"	PUNCT
faba-289	107	16	.	.	PUNCT
faba-289	108	1	one	one	NUM
faba-289	108	2	of	of	ADP
faba-289	108	3	the	the	DET
faba-289	108	4	major	major	ADJ
faba-289	108	5	achievements	achievement	NOUN
faba-289	108	6	of	of	ADP
faba-289	108	7	tax	tax	NOUN
faba-289	108	8	coordination	coordination	NOUN
faba-289	108	9	at	at	ADP
faba-289	108	10	the	the	DET
faba-289	108	11	global	global	ADJ
faba-289	108	12	level	level	NOUN
faba-289	108	13	has	have	AUX
faba-289	108	14	been	be	AUX
faba-289	108	15	the	the	DET
faba-289	108	16	adoption	adoption	NOUN
faba-289	108	17	in	in	ADP
faba-289	108	18	1995	1995	NUM
faba-289	108	19	of	of	ADP
faba-289	108	20	the	the	DET
faba-289	108	21	oecd	oecd	PROPN
faba-289	108	22	transfer	transfer	NOUN
faba-289	108	23	pricing	pricing	NOUN
faba-289	108	24	guidelines	guideline	NOUN
faba-289	108	25	.	.	PUNCT
faba-289	109	1	in	in	ADP
faba-289	109	2	general	general	ADJ
faba-289	109	3	,	,	PUNCT
faba-289	109	4	according	accord	VERB
faba-289	109	5	to	to	ADP
faba-289	109	6	oecd	oecd	PROPN
faba-289	109	7	guidelines	guideline	NOUN
faba-289	109	8	,	,	PUNCT
faba-289	109	9	transfer	transfer	NOUN
faba-289	109	10	prices	price	NOUN
faba-289	109	11	used	use	VERB
faba-289	109	12	by	by	ADP
faba-289	109	13	mnes	mne	NOUN
faba-289	109	14	have	have	VERB
faba-289	109	15	to	to	PART
faba-289	109	16	be	be	AUX
faba-289	109	17	based	base	VERB
faba-289	109	18	on	on	ADP
faba-289	109	19	the	the	DET
faba-289	109	20	arm	arm	NOUN
faba-289	109	21	length	length	NOUN
faba-289	109	22	’s	’s	PART
faba-289	109	23	principle	principle	NOUN
faba-289	109	24	in	in	ADP
faba-289	109	25	order	order	NOUN
faba-289	109	26	to	to	PART
faba-289	109	27	ensure	ensure	VERB
faba-289	109	28	equal	equal	ADJ
faba-289	109	29	market	market	NOUN
faba-289	109	30	conditions	condition	NOUN
faba-289	109	31	with	with	ADP
faba-289	109	32	domestic	domestic	ADJ
faba-289	109	33	companies	company	NOUN
faba-289	109	34	.	.	PUNCT
faba-289	110	1	for	for	ADP
faba-289	110	2	mnes	mne	NOUN
faba-289	110	3	,	,	PUNCT
faba-289	110	4	transfer	transfer	NOUN
faba-289	110	5	pricing	pricing	NOUN
faba-289	110	6	is	be	AUX
faba-289	110	7	a	a	DET
faba-289	110	8	tool	tool	NOUN
faba-289	110	9	to	to	PART
faba-289	110	10	manage	manage	VERB
faba-289	110	11	global	global	ADJ
faba-289	110	12	tax	tax	NOUN
faba-289	110	13	liabilities	liability	NOUN
faba-289	110	14	by	by	ADP
faba-289	110	15	shifting	shift	VERB
faba-289	110	16	profits	profit	NOUN
faba-289	110	17	to	to	ADP
faba-289	110	18	low	low	ADJ
faba-289	110	19	-	-	PUNCT
faba-289	110	20	tax	tax	NOUN
faba-289	110	21	countries	country	NOUN
faba-289	110	22	,	,	PUNCT
faba-289	110	23	thus	thus	ADV
faba-289	110	24	minimizing	minimize	VERB
faba-289	110	25	the	the	DET
faba-289	110	26	overall	overall	ADJ
faba-289	110	27	tax	tax	NOUN
faba-289	110	28	burden	burden	NOUN
faba-289	110	29	(	(	PUNCT
faba-289	110	30	nishat	nishat	NOUN
faba-289	110	31	,	,	PUNCT
faba-289	110	32	2024	2024	NUM
faba-289	110	33	,	,	PUNCT
faba-289	110	34	p.	p.	NOUN
faba-289	110	35	1	1	NUM
faba-289	110	36	)	)	PUNCT
faba-289	110	37	.	.	PUNCT
faba-289	111	1	transfer	transfer	NOUN
faba-289	111	2	pricing	pricing	NOUN
faba-289	111	3	manipulation	manipulation	NOUN
faba-289	111	4	has	have	AUX
faba-289	111	5	become	become	VERB
faba-289	111	6	one	one	NUM
faba-289	111	7	of	of	ADP
faba-289	111	8	the	the	DET
faba-289	111	9	channels	channel	NOUN
faba-289	111	10	for	for	ADP
faba-289	111	11	tax	tax	NOUN
faba-289	111	12	avoidance	avoidance	NOUN
faba-289	111	13	for	for	ADP
faba-289	111	14	mnes	mne	NOUN
faba-289	111	15	,	,	PUNCT
faba-289	111	16	thus	thus	ADV
faba-289	111	17	distorting	distort	VERB
faba-289	111	18	market	market	NOUN
faba-289	111	19	competition	competition	NOUN
faba-289	111	20	.	.	PUNCT
faba-289	112	1	therefore	therefore	ADV
faba-289	112	2	,	,	PUNCT
faba-289	112	3	the	the	DET
faba-289	112	4	main	main	ADJ
faba-289	112	5	objective	objective	NOUN
faba-289	112	6	of	of	ADP
faba-289	112	7	beps	bep	NOUN
faba-289	112	8	actions	action	NOUN
faba-289	112	9	was	be	AUX
faba-289	112	10	to	to	PART
faba-289	112	11	ensure	ensure	VERB
faba-289	112	12	that	that	SCONJ
faba-289	112	13	transfer	transfer	NOUN
faba-289	112	14	pricing	pricing	NOUN
faba-289	112	15	is	be	AUX
faba-289	112	16	better	well	ADV
faba-289	112	17	aligned	align	VERB
faba-289	112	18	with	with	ADP
faba-289	112	19	the	the	DET
faba-289	112	20	value	value	NOUN
faba-289	112	21	creation	creation	NOUN
faba-289	112	22	of	of	ADP
faba-289	112	23	mne	mne	PROPN
faba-289	112	24	groups	group	NOUN
faba-289	112	25	(	(	PUNCT
faba-289	112	26	oecd	oecd	PROPN
faba-289	112	27	,	,	PUNCT
faba-289	112	28	2015	2015	NUM
faba-289	112	29	,	,	PUNCT
faba-289	112	30	p.	p.	NOUN
faba-289	112	31	12	12	NUM
faba-289	112	32	)	)	PUNCT
faba-289	112	33	.	.	PUNCT
faba-289	113	1	in	in	ADP
faba-289	113	2	particular	particular	ADJ
faba-289	113	3	,	,	PUNCT
faba-289	113	4	action	action	NOUN
faba-289	113	5	8	8	NUM
faba-289	113	6	addresses	address	NOUN
faba-289	113	7	issues	issue	NOUN
faba-289	113	8	related	relate	VERB
faba-289	113	9	to	to	ADP
faba-289	113	10	transactions	transaction	NOUN
faba-289	113	11	with	with	ADP
faba-289	113	12	intangible	intangible	ADJ
faba-289	113	13	assets	asset	NOUN
faba-289	113	14	,	,	PUNCT
faba-289	113	15	which	which	PRON
faba-289	113	16	have	have	AUX
faba-289	113	17	been	be	AUX
faba-289	113	18	particularly	particularly	ADV
faba-289	113	19	vulnerable	vulnerable	ADJ
faba-289	113	20	to	to	ADP
faba-289	113	21	aggressive	aggressive	ADJ
faba-289	113	22	tax	tax	NOUN
faba-289	113	23	planning	planning	NOUN
faba-289	113	24	,	,	PUNCT
faba-289	113	25	while	while	SCONJ
faba-289	113	26	action	action	NOUN
faba-289	113	27	9	9	NUM
faba-289	113	28	is	be	AUX
faba-289	113	29	concerned	concern	VERB
faba-289	113	30	with	with	ADP
faba-289	113	31	the	the	DET
faba-289	113	32	contractual	contractual	ADJ
faba-289	113	33	allocation	allocation	NOUN
faba-289	113	34	of	of	ADP
faba-289	113	35	profits	profit	NOUN
faba-289	113	36	related	relate	VERB
faba-289	113	37	to	to	ADP
faba-289	113	38	risks	risk	NOUN
faba-289	113	39	undertaken	undertake	VERB
faba-289	113	40	by	by	ADP
faba-289	113	41	corporate	corporate	ADJ
faba-289	113	42	entities	entity	NOUN
faba-289	113	43	on	on	ADP
faba-289	113	44	its	its	PRON
faba-289	113	45	part	part	NOUN
faba-289	113	46	,	,	PUNCT
faba-289	113	47	action	action	NOUN
faba-289	113	48	10	10	NUM
faba-289	113	49	focused	focus	VERB
faba-289	113	50	on	on	ADP
faba-289	113	51	other	other	ADJ
faba-289	113	52	problematic	problematic	ADJ
faba-289	113	53	areas	area	NOUN
faba-289	113	54	of	of	ADP
faba-289	113	55	transfer	transfer	NOUN
faba-289	113	56	pricing	pricing	NOUN
faba-289	113	57	rules	rule	NOUN
faba-289	113	58	,	,	PUNCT
faba-289	113	59	including	include	VERB
faba-289	113	60	reevaluation	reevaluation	NOUN
faba-289	113	61	(	(	PUNCT
faba-289	113	62	re	re	NOUN
faba-289	113	63	-	-	NOUN
faba-289	113	64	characterization	characterization	NOUN
faba-289	113	65	)	)	PUNCT
faba-289	113	66	of	of	ADP
faba-289	113	67	transactions	transaction	NOUN
faba-289	113	68	(	(	PUNCT
faba-289	113	69	oecd	oecd	PROPN
faba-289	113	70	,	,	PUNCT
faba-289	113	71	2015	2015	NUM
faba-289	113	72	,	,	PUNCT
faba-289	113	73	p.	p.	NOUN
faba-289	113	74	10	10	NUM
faba-289	113	75	)	)	PUNCT
faba-289	113	76	.	.	PUNCT
faba-289	114	1	the	the	DET
faba-289	114	2	beps	bep	NOUN
faba-289	114	3	project	project	NOUN
faba-289	114	4	constitutes	constitute	VERB
faba-289	114	5	the	the	DET
faba-289	114	6	most	most	ADV
faba-289	114	7	ambitious	ambitious	ADJ
faba-289	114	8	reform	reform	NOUN
faba-289	114	9	proposal	proposal	NOUN
faba-289	114	10	in	in	ADP
faba-289	114	11	the	the	DET
faba-289	114	12	area	area	NOUN
faba-289	114	13	of	of	ADP
faba-289	114	14	international	international	ADJ
faba-289	114	15	corporate	corporate	ADJ
faba-289	114	16	taxation	taxation	NOUN
faba-289	114	17	over	over	ADP
faba-289	114	18	the	the	DET
faba-289	114	19	last	last	ADJ
faba-289	114	20	century	century	NOUN
faba-289	114	21	.	.	PUNCT
faba-289	115	1	nevertheless	nevertheless	ADV
faba-289	115	2	,	,	PUNCT
faba-289	115	3	some	some	DET
faba-289	115	4	challenges	challenge	NOUN
faba-289	115	5	to	to	ADP
faba-289	115	6	its	its	PRON
faba-289	115	7	success	success	NOUN
faba-289	115	8	exist	exist	VERB
faba-289	115	9	.	.	PUNCT
faba-289	116	1	in	in	ADP
faba-289	116	2	the	the	DET
faba-289	116	3	first	first	ADJ
faba-289	116	4	place	place	NOUN
faba-289	116	5	,	,	PUNCT
faba-289	116	6	despite	despite	SCONJ
faba-289	116	7	the	the	DET
faba-289	116	8	large	large	ADJ
faba-289	116	9	number	number	NOUN
faba-289	116	10	of	of	ADP
faba-289	116	11	participants	participant	NOUN
faba-289	116	12	in	in	ADP
faba-289	116	13	the	the	DET
faba-289	116	14	inclusive	inclusive	ADJ
faba-289	116	15	framework	framework	NOUN
faba-289	116	16	,	,	PUNCT
faba-289	116	17	significant	significant	ADJ
faba-289	116	18	differences	difference	NOUN
faba-289	116	19	among	among	ADP
faba-289	116	20	them	they	PRON
faba-289	116	21	remain	remain	VERB
faba-289	116	22	,	,	PUNCT
faba-289	116	23	thus	thus	ADV
faba-289	116	24	limiting	limit	VERB
faba-289	116	25	the	the	DET
faba-289	116	26	possibilities	possibility	NOUN
faba-289	116	27	for	for	ADP
faba-289	116	28	definite	definite	ADJ
faba-289	116	29	solutions	solution	NOUN
faba-289	116	30	.	.	PUNCT
faba-289	117	1	the	the	DET
faba-289	117	2	coordination	coordination	NOUN
faba-289	117	3	of	of	ADP
faba-289	117	4	national	national	ADJ
faba-289	117	5	tax	tax	NOUN
faba-289	117	6	policies	policy	NOUN
faba-289	117	7	has	have	AUX
faba-289	117	8	been	be	AUX
faba-289	117	9	a	a	DET
faba-289	117	10	slow	slow	ADJ
faba-289	117	11	and	and	CCONJ
faba-289	117	12	difficult	difficult	ADJ
faba-289	117	13	process	process	NOUN
faba-289	117	14	because	because	SCONJ
faba-289	117	15	individual	individual	ADJ
faba-289	117	16	countries	country	NOUN
faba-289	117	17	have	have	VERB
faba-289	117	18	different	different	ADJ
faba-289	117	19	perspectives	perspective	NOUN
faba-289	117	20	on	on	ADP
faba-289	117	21	tax	tax	NOUN
faba-289	117	22	competition	competition	NOUN
faba-289	117	23	and	and	CCONJ
faba-289	117	24	its	its	PRON
faba-289	117	25	effects	effect	NOUN
faba-289	117	26	.	.	PUNCT
faba-289	118	1	laudage	laudage	NOUN
faba-289	118	2	teles	tele	NOUN
faba-289	118	3	(	(	PUNCT
faba-289	118	4	2023	2023	NUM
faba-289	118	5	,	,	PUNCT
faba-289	118	6	1	1	NUM
faba-289	118	7	)	)	PUNCT
faba-289	118	8	pointed	point	VERB
faba-289	118	9	to	to	ADP
faba-289	118	10	the	the	DET
faba-289	118	11	fact	fact	NOUN
faba-289	118	12	that	that	SCONJ
faba-289	118	13	most	most	ADJ
faba-289	118	14	actions	action	NOUN
faba-289	118	15	(	(	PUNCT
faba-289	118	16	with	with	ADP
faba-289	118	17	the	the	DET
faba-289	118	18	exception	exception	NOUN
faba-289	118	19	of	of	ADP
faba-289	118	20	the	the	DET
faba-289	118	21	four	four	NUM
faba-289	118	22	minimum	minimum	ADJ
faba-289	118	23	standards	standard	NOUN
faba-289	118	24	)	)	PUNCT
faba-289	118	25	were	be	AUX
faba-289	118	26	set	set	VERB
faba-289	118	27	as	as	ADP
faba-289	118	28	recommendations	recommendation	NOUN
faba-289	118	29	which	which	PRON
faba-289	118	30	limits	limit	VERB
faba-289	118	31	the	the	DET
faba-289	118	32	possibilities	possibility	NOUN
faba-289	118	33	of	of	ADP
faba-289	118	34	the	the	DET
faba-289	118	35	beps	bep	NOUN
faba-289	118	36	project	project	NOUN
faba-289	118	37	to	to	PART
faba-289	118	38	limit	limit	VERB
faba-289	118	39	harmful	harmful	ADJ
faba-289	118	40	tax	tax	NOUN
faba-289	118	41	practices	practice	NOUN
faba-289	118	42	.	.	PUNCT
faba-289	119	1	this	this	DET
faba-289	119	2	weakness	weakness	NOUN
faba-289	119	3	has	have	AUX
faba-289	119	4	been	be	AUX
faba-289	119	5	overcome	overcome	VERB
faba-289	119	6	in	in	ADP
faba-289	119	7	the	the	DET
faba-289	119	8	eu	eu	PROPN
faba-289	119	9	because	because	SCONJ
faba-289	119	10	several	several	ADJ
faba-289	119	11	of	of	ADP
faba-289	119	12	the	the	DET
faba-289	119	13	measures	measure	NOUN
faba-289	119	14	under	under	ADP
faba-289	119	15	various	various	ADJ
faba-289	119	16	beps	bep	NOUN
faba-289	119	17	actions	action	NOUN
faba-289	119	18	have	have	AUX
faba-289	119	19	been	be	AUX
faba-289	119	20	incorporated	incorporate	VERB
faba-289	119	21	in	in	ADP
faba-289	119	22	eu	eu	PROPN
faba-289	119	23	legislation	legislation	NOUN
faba-289	119	24	,	,	PUNCT
faba-289	119	25	thus	thus	ADV
faba-289	119	26	becoming	become	VERB
faba-289	119	27	mandatory	mandatory	ADJ
faba-289	119	28	for	for	ADP
faba-289	119	29	all	all	DET
faba-289	119	30	member	member	NOUN
faba-289	119	31	states	state	NOUN
faba-289	119	32	.	.	PUNCT
faba-289	120	1	some	some	DET
faba-289	120	2	authors	author	NOUN
faba-289	120	3	have	have	AUX
faba-289	120	4	raised	raise	VERB
faba-289	120	5	doubts	doubt	NOUN
faba-289	120	6	whether	whether	SCONJ
faba-289	120	7	the	the	DET
faba-289	120	8	implementation	implementation	NOUN
faba-289	120	9	of	of	ADP
faba-289	120	10	the	the	DET
faba-289	120	11	beps	bep	NOUN
faba-289	120	12	project	project	NOUN
faba-289	120	13	can	can	AUX
faba-289	120	14	put	put	VERB
faba-289	120	15	an	an	DET
faba-289	120	16	end	end	NOUN
faba-289	120	17	to	to	ADP
faba-289	120	18	international	international	ADJ
faba-289	120	19	tax	tax	NOUN
faba-289	120	20	competition	competition	NOUN
faba-289	120	21	because	because	SCONJ
faba-289	120	22	countries	country	NOUN
faba-289	120	23	can	can	AUX
faba-289	120	24	still	still	ADV
faba-289	120	25	compete	compete	VERB
faba-289	120	26	through	through	ADP
faba-289	120	27	other	other	ADJ
faba-289	120	28	taxes	taxis	NOUN
faba-289	120	29	that	that	PRON
faba-289	120	30	are	be	AUX
faba-289	120	31	not	not	PART
faba-289	120	32	subject	subject	ADJ
faba-289	120	33	to	to	ADP
faba-289	120	34	coordination	coordination	NOUN
faba-289	120	35	.	.	PUNCT
faba-289	121	1	as	as	ADV
faba-289	121	2	hebous	hebous	ADJ
faba-289	121	3	(	(	PUNCT
faba-289	121	4	2021	2021	NUM
faba-289	121	5	,	,	PUNCT
faba-289	121	6	94	94	NUM
faba-289	121	7	)	)	PUNCT
faba-289	121	8	pointed	point	VERB
faba-289	121	9	out	out	ADP
faba-289	121	10	,	,	PUNCT
faba-289	121	11	a	a	DET
faba-289	121	12	potential	potential	ADJ
faba-289	121	13	reaction	reaction	NOUN
faba-289	121	14	using	use	VERB
faba-289	121	15	the	the	DET
faba-289	121	16	unconstrained	unconstrained	ADJ
faba-289	121	17	instruments	instrument	NOUN
faba-289	121	18	can	can	AUX
faba-289	121	19	to	to	ADP
faba-289	121	20	some	some	DET
faba-289	121	21	degree	degree	NOUN
faba-289	121	22	neutralize	neutralize	VERB
faba-289	121	23	the	the	DET
faba-289	121	24	benefits	benefit	NOUN
faba-289	121	25	from	from	ADP
faba-289	121	26	partial	partial	ADJ
faba-289	121	27	cooperation	cooperation	NOUN
faba-289	121	28	.	.	PUNCT
faba-289	122	1	collier	collier	NOUN
faba-289	122	2	and	and	CCONJ
faba-289	122	3	maffini	maffini	PROPN
faba-289	122	4	(	(	PUNCT
faba-289	122	5	2017	2017	NUM
faba-289	122	6	,	,	PUNCT
faba-289	122	7	50	50	NUM
faba-289	122	8	)	)	PUNCT
faba-289	122	9	noted	note	VERB
faba-289	122	10	that	that	SCONJ
faba-289	122	11	the	the	DET
faba-289	122	12	beps	bep	NOUN
faba-289	122	13	project	project	NOUN
faba-289	122	14	will	will	AUX
faba-289	122	15	make	make	VERB
faba-289	122	16	more	more	ADV
faba-289	122	17	difficult	difficult	ADJ
faba-289	122	18	for	for	SCONJ
faba-289	122	19	countries	country	NOUN
faba-289	122	20	to	to	PART
faba-289	122	21	compete	compete	VERB
faba-289	122	22	through	through	ADP
faba-289	122	23	special	special	ADJ
faba-289	122	24	tax	tax	NOUN
faba-289	122	25	regimes	regime	NOUN
faba-289	122	26	,	,	PUNCT
faba-289	122	27	but	but	CCONJ
faba-289	122	28	they	they	PRON
faba-289	122	29	still	still	ADV
faba-289	122	30	will	will	AUX
faba-289	122	31	compete	compete	VERB
faba-289	122	32	by	by	ADP
faba-289	122	33	reducing	reduce	VERB
faba-289	122	34	statutory	statutory	ADJ
faba-289	122	35	cit	cit	ADJ
faba-289	122	36	rates	rate	NOUN
faba-289	122	37	.	.	PUNCT
faba-289	123	1	according	accord	VERB
faba-289	123	2	to	to	ADP
faba-289	123	3	devereux	devereux	PROPN
faba-289	123	4	et	et	PROPN
faba-289	123	5	al	al	PROPN
faba-289	123	6	.	.	PROPN
faba-289	124	1	(	(	PUNCT
faba-289	124	2	2022	2022	NUM
faba-289	124	3	,	,	PUNCT
faba-289	124	4	3	3	NUM
faba-289	124	5	)	)	PUNCT
faba-289	124	6	after	after	SCONJ
faba-289	124	7	the	the	DET
faba-289	124	8	introduction	introduction	NOUN
faba-289	124	9	of	of	ADP
faba-289	124	10	pillar	pillar	NOUN
faba-289	124	11	two	two	NUM
faba-289	124	12	countries	country	NOUN
faba-289	124	13	now	now	ADV
faba-289	124	14	have	have	VERB
faba-289	124	15	an	an	DET
faba-289	124	16	incentive	incentive	NOUN
faba-289	124	17	to	to	PART
faba-289	124	18	collect	collect	VERB
faba-289	124	19	the	the	DET
faba-289	124	20	minimum	minimum	ADJ
faba-289	124	21	top	top	ADJ
faba-289	124	22	-	-	PUNCT
faba-289	124	23	up	up	NOUN
faba-289	124	24	-	-	PUNCT
faba-289	124	25	tax	tax	NOUN
faba-289	124	26	on	on	ADP
faba-289	124	27	excess	excess	ADJ
faba-289	124	28	profits	profit	NOUN
faba-289	124	29	of	of	ADP
faba-289	124	30	mnes	mne	NOUN
faba-289	124	31	,	,	PUNCT
faba-289	124	32	but	but	CCONJ
faba-289	124	33	there	there	PRON
faba-289	124	34	are	be	VERB
faba-289	124	35	also	also	ADV
faba-289	124	36	other	other	ADJ
faba-289	124	37	instruments	instrument	NOUN
faba-289	124	38	through	through	ADP
faba-289	124	39	which	which	PRON
faba-289	124	40	countries	country	NOUN
faba-289	124	41	can	can	AUX
faba-289	124	42	compete	compete	VERB
faba-289	124	43	such	such	ADJ
faba-289	124	44	as	as	ADP
faba-289	124	45	such	such	ADJ
faba-289	124	46	as	as	ADP
faba-289	124	47	financial	financial	ADJ
faba-289	124	48	,	,	PUNCT
faba-289	124	49	environmental	environmental	ADJ
faba-289	124	50	,	,	PUNCT
faba-289	124	51	and	and	CCONJ
faba-289	124	52	labor	labor	NOUN
faba-289	124	53	regulation	regulation	NOUN
faba-289	124	54	,	,	PUNCT
faba-289	124	55	and	and	CCONJ
faba-289	124	56	pillar	pillar	NOUN
faba-289	124	57	2	2	NUM
faba-289	124	58	may	may	AUX
faba-289	124	59	intensify	intensify	VERB
faba-289	124	60	competition	competition	NOUN
faba-289	124	61	through	through	ADP
faba-289	124	62	these	these	DET
faba-289	124	63	different	different	ADJ
faba-289	124	64	channels	channel	NOUN
faba-289	124	65	(	(	PUNCT
faba-289	124	66	devereux	devereux	PROPN
faba-289	124	67	et	et	PROPN
faba-289	124	68	al	al	PROPN
faba-289	124	69	.	.	PROPN
faba-289	124	70	2022	2022	NUM
faba-289	124	71	)	)	PUNCT
faba-289	124	72	.	.	PUNCT
faba-289	125	1	moreover	moreover	ADV
faba-289	125	2	,	,	PUNCT
faba-289	125	3	the	the	DET
faba-289	125	4	reforms	reform	NOUN
faba-289	125	5	with	with	ADP
faba-289	125	6	regard	regard	NOUN
faba-289	125	7	to	to	ADP
faba-289	125	8	the	the	DET
faba-289	125	9	tax	tax	NOUN
faba-289	125	10	base	base	NOUN
faba-289	125	11	calculation	calculation	NOUN
faba-289	125	12	of	of	ADP
faba-289	125	13	mnes	mne	NOUN
faba-289	125	14	have	have	AUX
faba-289	125	15	been	be	AUX
faba-289	125	16	relatively	relatively	ADV
faba-289	125	17	limited	limited	ADJ
faba-289	125	18	.	.	PUNCT
faba-289	126	1	as	as	SCONJ
faba-289	126	2	nelly	nelly	ADV
faba-289	126	3	popova/	popova/	NUM
faba-289	126	4	finance	finance	NOUN
faba-289	126	5	,	,	PUNCT
faba-289	126	6	accounting	accounting	NOUN
faba-289	126	7	and	and	CCONJ
faba-289	126	8	business	business	NOUN
faba-289	126	9	analysis	analysis	NOUN
faba-289	126	10	,	,	PUNCT
faba-289	126	11	volume	volume	NOUN
faba-289	126	12	7	7	NUM
faba-289	126	13	,	,	PUNCT
faba-289	126	14	issue	issue	NOUN
faba-289	126	15	2	2	NUM
faba-289	126	16	,	,	PUNCT
faba-289	126	17	2025	2025	NUM
faba-289	126	18	186	186	NUM
faba-289	126	19	already	already	ADV
faba-289	126	20	mentioned	mention	VERB
faba-289	126	21	,	,	PUNCT
faba-289	126	22	the	the	DET
faba-289	126	23	measures	measure	NOUN
faba-289	126	24	under	under	ADP
faba-289	126	25	pillar	pillar	NOUN
faba-289	126	26	one	one	NUM
faba-289	126	27	have	have	AUX
faba-289	126	28	not	not	PART
faba-289	126	29	yet	yet	ADV
faba-289	126	30	come	come	VERB
faba-289	126	31	into	into	ADP
faba-289	126	32	force	force	NOUN
faba-289	126	33	,	,	PUNCT
faba-289	126	34	thus	thus	ADV
faba-289	126	35	reducing	reduce	VERB
faba-289	126	36	the	the	DET
faba-289	126	37	positive	positive	ADJ
faba-289	126	38	effects	effect	NOUN
faba-289	126	39	of	of	ADP
faba-289	126	40	the	the	DET
faba-289	126	41	global	global	ADJ
faba-289	126	42	minimum	minimum	ADJ
faba-289	126	43	tax	tax	NOUN
faba-289	126	44	.	.	PUNCT
faba-289	127	1	moreover	moreover	ADV
faba-289	127	2	,	,	PUNCT
faba-289	127	3	as	as	ADP
faba-289	127	4	kleist	kleist	NOUN
faba-289	127	5	(	(	PUNCT
faba-289	127	6	2018	2018	NUM
faba-289	127	7	,	,	PUNCT
faba-289	127	8	p.	p.	NOUN
faba-289	127	9	39	39	NUM
faba-289	127	10	)	)	PUNCT
faba-289	127	11	pointed	point	VERB
faba-289	127	12	out	out	ADP
faba-289	127	13	,	,	PUNCT
faba-289	127	14	no	no	DET
faba-289	127	15	major	major	ADJ
faba-289	127	16	revision	revision	NOUN
faba-289	127	17	of	of	ADP
faba-289	127	18	the	the	DET
faba-289	127	19	permanent	permanent	ADJ
faba-289	127	20	establishment	establishment	NOUN
faba-289	127	21	definition	definition	NOUN
faba-289	127	22	has	have	AUX
faba-289	127	23	been	be	AUX
faba-289	127	24	agreed	agree	VERB
faba-289	127	25	upon	upon	SCONJ
faba-289	127	26	and	and	CCONJ
faba-289	127	27	a	a	DET
faba-289	127	28	minimum	minimum	ADJ
faba-289	127	29	standard	standard	NOUN
faba-289	127	30	was	be	AUX
faba-289	127	31	not	not	PART
faba-289	127	32	agreed	agree	VERB
faba-289	127	33	as	as	SCONJ
faba-289	127	34	the	the	DET
faba-289	127	35	changes	change	NOUN
faba-289	127	36	could	could	AUX
faba-289	127	37	result	result	VERB
faba-289	127	38	in	in	ADP
faba-289	127	39	a	a	DET
faba-289	127	40	reallocation	reallocation	NOUN
faba-289	127	41	of	of	ADP
faba-289	127	42	tax	tax	NOUN
faba-289	127	43	revenue	revenue	NOUN
faba-289	127	44	between	between	ADP
faba-289	127	45	the	the	DET
faba-289	127	46	contracting	contracting	NOUN
faba-289	127	47	states	state	NOUN
faba-289	127	48	.	.	PUNCT
faba-289	128	1	a	a	DET
faba-289	128	2	modernization	modernization	NOUN
faba-289	128	3	of	of	ADP
faba-289	128	4	permanent	permanent	ADJ
faba-289	128	5	establishment	establishment	NOUN
faba-289	128	6	rules	rule	NOUN
faba-289	128	7	is	be	AUX
faba-289	128	8	important	important	ADJ
faba-289	128	9	in	in	ADP
faba-289	128	10	the	the	DET
faba-289	128	11	context	context	NOUN
faba-289	128	12	of	of	ADP
faba-289	128	13	digitalization	digitalization	NOUN
faba-289	128	14	because	because	SCONJ
faba-289	128	15	technological	technological	ADJ
faba-289	128	16	multinational	multinational	ADJ
faba-289	128	17	enterprises	enterprise	NOUN
faba-289	128	18	generate	generate	VERB
faba-289	128	19	profits	profit	NOUN
faba-289	128	20	in	in	ADP
faba-289	128	21	other	other	ADJ
faba-289	128	22	countries	country	NOUN
faba-289	128	23	without	without	ADP
faba-289	128	24	physical	physical	ADJ
faba-289	128	25	presence	presence	NOUN
faba-289	128	26	.	.	PUNCT
faba-289	129	1	the	the	DET
faba-289	129	2	entry	entry	NOUN
faba-289	129	3	into	into	ADP
faba-289	129	4	force	force	NOUN
faba-289	129	5	of	of	ADP
faba-289	129	6	pillar	pillar	NOUN
faba-289	129	7	one	one	PRON
faba-289	129	8	would	would	AUX
faba-289	129	9	solve	solve	VERB
faba-289	129	10	fill	fill	VERB
faba-289	129	11	this	this	DET
faba-289	129	12	legislative	legislative	ADJ
faba-289	129	13	gap	gap	NOUN
faba-289	129	14	but	but	CCONJ
faba-289	129	15	the	the	DET
faba-289	129	16	existing	exist	VERB
faba-289	129	17	differences	difference	NOUN
faba-289	129	18	among	among	ADP
faba-289	129	19	countries	country	NOUN
faba-289	129	20	prevent	prevent	VERB
faba-289	129	21	its	its	PRON
faba-289	129	22	implementation	implementation	NOUN
faba-289	129	23	on	on	ADP
faba-289	129	24	a	a	DET
faba-289	129	25	world	world	NOUN
faba-289	129	26	-	-	PUNCT
faba-289	129	27	wide	wide	ADJ
faba-289	129	28	basis	basis	NOUN
faba-289	129	29	.	.	PUNCT
faba-289	130	1	another	another	DET
faba-289	130	2	weakness	weakness	NOUN
faba-289	130	3	pointed	point	VERB
faba-289	130	4	out	out	ADP
faba-289	130	5	by	by	ADP
faba-289	130	6	nishat	nishat	PROPN
faba-289	130	7	(	(	PUNCT
faba-289	130	8	2024	2024	NUM
faba-289	130	9	,	,	PUNCT
faba-289	130	10	p.	p.	NOUN
faba-289	130	11	4	4	NUM
faba-289	130	12	)	)	PUNCT
faba-289	130	13	is	be	AUX
faba-289	130	14	the	the	DET
faba-289	130	15	fact	fact	NOUN
faba-289	130	16	that	that	SCONJ
faba-289	130	17	the	the	DET
faba-289	130	18	beps	bep	NOUN
faba-289	130	19	project	project	NOUN
faba-289	130	20	has	have	AUX
faba-289	130	21	focused	focus	VERB
faba-289	130	22	primarily	primarily	ADV
faba-289	130	23	on	on	ADP
faba-289	130	24	the	the	DET
faba-289	130	25	concerns	concern	NOUN
faba-289	130	26	of	of	ADP
faba-289	130	27	developed	develop	VERB
faba-289	130	28	countries	country	NOUN
faba-289	130	29	and	and	CCONJ
faba-289	130	30	that	that	SCONJ
faba-289	130	31	it	it	PRON
faba-289	130	32	does	do	AUX
faba-289	130	33	not	not	PART
faba-289	130	34	take	take	VERB
faba-289	130	35	into	into	ADP
faba-289	130	36	account	account	NOUN
faba-289	130	37	the	the	DET
faba-289	130	38	challenges	challenge	NOUN
faba-289	130	39	that	that	SCONJ
faba-289	130	40	emerging	emerge	VERB
faba-289	130	41	economies	economy	NOUN
faba-289	130	42	face	face	VERB
faba-289	130	43	such	such	ADJ
faba-289	130	44	as	as	ADP
faba-289	130	45	the	the	DET
faba-289	130	46	lack	lack	NOUN
faba-289	130	47	of	of	ADP
faba-289	130	48	resources	resource	NOUN
faba-289	130	49	and	and	CCONJ
faba-289	130	50	the	the	DET
faba-289	130	51	power	power	NOUN
faba-289	130	52	imbalance	imbalance	NOUN
faba-289	130	53	between	between	ADP
faba-289	130	54	mnes	mne	NOUN
faba-289	130	55	and	and	CCONJ
faba-289	130	56	tax	tax	NOUN
faba-289	130	57	authorities	authority	NOUN
faba-289	130	58	.	.	PUNCT
faba-289	131	1	conclusion	conclusion	NOUN
faba-289	131	2	tax	tax	NOUN
faba-289	131	3	competition	competition	NOUN
faba-289	131	4	over	over	ADP
faba-289	131	5	mobile	mobile	ADJ
faba-289	131	6	capital	capital	NOUN
faba-289	131	7	has	have	AUX
faba-289	131	8	increased	increase	VERB
faba-289	131	9	in	in	ADP
faba-289	131	10	the	the	DET
faba-289	131	11	past	past	ADJ
faba-289	131	12	decades	decade	NOUN
faba-289	131	13	leading	lead	VERB
faba-289	131	14	to	to	ADP
faba-289	131	15	a	a	DET
faba-289	131	16	reduction	reduction	NOUN
faba-289	131	17	of	of	ADP
faba-289	131	18	corporate	corporate	ADJ
faba-289	131	19	income	income	NOUN
faba-289	131	20	tax	tax	NOUN
faba-289	131	21	rates	rate	NOUN
faba-289	131	22	and	and	CCONJ
faba-289	131	23	the	the	DET
faba-289	131	24	establishment	establishment	NOUN
faba-289	131	25	of	of	ADP
faba-289	131	26	preferential	preferential	ADJ
faba-289	131	27	tax	tax	NOUN
faba-289	131	28	regimes	regime	NOUN
faba-289	131	29	.	.	PUNCT
faba-289	132	1	this	this	PRON
faba-289	132	2	in	in	ADP
faba-289	132	3	turn	turn	NOUN
faba-289	132	4	has	have	AUX
faba-289	132	5	increased	increase	VERB
faba-289	132	6	the	the	DET
faba-289	132	7	possibilities	possibility	NOUN
faba-289	132	8	of	of	ADP
faba-289	132	9	mnes	mne	NOUN
faba-289	132	10	for	for	ADP
faba-289	132	11	legally	legally	ADV
faba-289	132	12	avoiding	avoid	VERB
faba-289	132	13	taxes	taxis	NOUN
faba-289	132	14	resulting	result	VERB
faba-289	132	15	in	in	ADP
faba-289	132	16	loss	loss	NOUN
faba-289	132	17	of	of	ADP
faba-289	132	18	fiscal	fiscal	ADJ
faba-289	132	19	revenue	revenue	NOUN
faba-289	132	20	for	for	ADP
faba-289	132	21	governments	government	NOUN
faba-289	132	22	and	and	CCONJ
faba-289	132	23	distortion	distortion	NOUN
faba-289	132	24	of	of	ADP
faba-289	132	25	competition	competition	NOUN
faba-289	132	26	between	between	ADP
faba-289	132	27	multinational	multinational	ADJ
faba-289	132	28	and	and	CCONJ
faba-289	132	29	domestic	domestic	ADJ
faba-289	132	30	companies	company	NOUN
faba-289	132	31	.	.	PUNCT
faba-289	133	1	although	although	SCONJ
faba-289	133	2	tax	tax	NOUN
faba-289	133	3	competition	competition	NOUN
faba-289	133	4	per	per	ADP
faba-289	133	5	se	se	X
faba-289	133	6	is	be	AUX
faba-289	133	7	not	not	PART
faba-289	133	8	necessarily	necessarily	ADV
faba-289	133	9	harmful	harmful	ADJ
faba-289	133	10	,	,	PUNCT
faba-289	133	11	it	it	PRON
faba-289	133	12	undermines	undermine	VERB
faba-289	133	13	the	the	DET
faba-289	133	14	overall	overall	ADJ
faba-289	133	15	credibility	credibility	NOUN
faba-289	133	16	of	of	ADP
faba-289	133	17	cit	cit	PROPN
faba-289	133	18	systems	system	NOUN
faba-289	133	19	by	by	ADP
faba-289	133	20	putting	put	VERB
faba-289	133	21	mnes	mne	NOUN
faba-289	133	22	at	at	ADP
faba-289	133	23	a	a	DET
faba-289	133	24	favorable	favorable	ADJ
faba-289	133	25	position	position	NOUN
faba-289	133	26	.	.	PUNCT
faba-289	134	1	moreover	moreover	ADV
faba-289	134	2	,	,	PUNCT
faba-289	134	3	there	there	PRON
faba-289	134	4	has	have	AUX
faba-289	134	5	been	be	AUX
faba-289	134	6	awareness	awareness	NOUN
faba-289	134	7	of	of	ADP
faba-289	134	8	the	the	DET
faba-289	134	9	necessity	necessity	NOUN
faba-289	134	10	to	to	PART
faba-289	134	11	modernize	modernize	VERB
faba-289	134	12	company	company	NOUN
faba-289	134	13	taxation	taxation	NOUN
faba-289	134	14	rules	rule	NOUN
faba-289	134	15	in	in	ADP
faba-289	134	16	the	the	DET
faba-289	134	17	context	context	NOUN
faba-289	134	18	of	of	ADP
faba-289	134	19	digitalization	digitalization	NOUN
faba-289	134	20	as	as	SCONJ
faba-289	134	21	the	the	DET
faba-289	134	22	latter	latter	ADJ
faba-289	134	23	created	create	VERB
faba-289	134	24	additional	additional	ADJ
faba-289	134	25	advantages	advantage	NOUN
faba-289	134	26	for	for	ADP
faba-289	134	27	the	the	DET
faba-289	134	28	companies	company	NOUN
faba-289	134	29	specialized	specialize	VERB
faba-289	134	30	in	in	ADP
faba-289	134	31	the	the	DET
faba-289	134	32	provision	provision	NOUN
faba-289	134	33	of	of	ADP
faba-289	134	34	digital	digital	ADJ
faba-289	134	35	services	service	NOUN
faba-289	134	36	.	.	PUNCT
faba-289	135	1	thus	thus	ADV
faba-289	135	2	,	,	PUNCT
faba-289	135	3	coordination	coordination	NOUN
faba-289	135	4	of	of	ADP
faba-289	135	5	national	national	ADJ
faba-289	135	6	policies	policy	NOUN
faba-289	135	7	has	have	AUX
faba-289	135	8	been	be	AUX
faba-289	135	9	suggested	suggest	VERB
faba-289	135	10	as	as	ADP
faba-289	135	11	a	a	DET
faba-289	135	12	means	means	NOUN
faba-289	135	13	to	to	PART
faba-289	135	14	enhance	enhance	VERB
faba-289	135	15	the	the	DET
faba-289	135	16	abilities	ability	NOUN
faba-289	135	17	of	of	ADP
faba-289	135	18	countries	country	NOUN
faba-289	135	19	to	to	PART
faba-289	135	20	collect	collect	VERB
faba-289	135	21	taxes	taxis	NOUN
faba-289	135	22	from	from	ADP
faba-289	135	23	mnes	mne	NOUN
faba-289	135	24	and	and	CCONJ
faba-289	135	25	equalize	equalize	VERB
faba-289	135	26	the	the	DET
faba-289	135	27	conditions	condition	NOUN
faba-289	135	28	for	for	ADP
faba-289	135	29	competition	competition	NOUN
faba-289	135	30	.	.	PUNCT
faba-289	136	1	the	the	DET
faba-289	136	2	beps	bep	NOUN
faba-289	136	3	project	project	NOUN
faba-289	136	4	is	be	AUX
faba-289	136	5	not	not	PART
faba-289	136	6	targeted	target	VERB
faba-289	136	7	directly	directly	ADV
faba-289	136	8	at	at	ADP
faba-289	136	9	tax	tax	NOUN
faba-289	136	10	competition	competition	NOUN
faba-289	136	11	because	because	SCONJ
faba-289	136	12	it	it	PRON
faba-289	136	13	reflects	reflect	VERB
faba-289	136	14	the	the	DET
faba-289	136	15	understanding	understanding	NOUN
faba-289	136	16	that	that	SCONJ
faba-289	136	17	tax	tax	NOUN
faba-289	136	18	policy	policy	NOUN
faba-289	136	19	is	be	AUX
faba-289	136	20	part	part	NOUN
faba-289	136	21	of	of	ADP
faba-289	136	22	national	national	ADJ
faba-289	136	23	sovereignty	sovereignty	NOUN
faba-289	136	24	.	.	PUNCT
faba-289	137	1	however	however	ADV
faba-289	137	2	,	,	PUNCT
faba-289	137	3	as	as	SCONJ
faba-289	137	4	its	its	PRON
faba-289	137	5	focus	focus	NOUN
faba-289	137	6	is	be	AUX
faba-289	137	7	placed	place	VERB
faba-289	137	8	on	on	ADP
faba-289	137	9	reducing	reduce	VERB
faba-289	137	10	the	the	DET
faba-289	137	11	possibilities	possibility	NOUN
faba-289	137	12	of	of	ADP
faba-289	137	13	mnes	mne	NOUN
faba-289	137	14	for	for	ADP
faba-289	137	15	tax	tax	NOUN
faba-289	137	16	avoidance	avoidance	NOUN
faba-289	137	17	,	,	PUNCT
faba-289	137	18	it	it	PRON
faba-289	137	19	is	be	AUX
faba-289	137	20	expected	expect	VERB
faba-289	137	21	to	to	PART
faba-289	137	22	contribute	contribute	VERB
faba-289	137	23	to	to	ADP
faba-289	137	24	limiting	limit	VERB
faba-289	137	25	harmful	harmful	ADJ
faba-289	137	26	tax	tax	NOUN
faba-289	137	27	competition	competition	NOUN
faba-289	137	28	with	with	ADP
faba-289	137	29	the	the	DET
faba-289	137	30	ultimate	ultimate	ADJ
faba-289	137	31	goal	goal	NOUN
faba-289	137	32	of	of	ADP
faba-289	137	33	protecting	protect	VERB
faba-289	137	34	governments	government	NOUN
faba-289	137	35	’	’	PART
faba-289	137	36	revenue	revenue	NOUN
faba-289	137	37	and	and	CCONJ
faba-289	137	38	align	align	VERB
faba-289	137	39	the	the	DET
faba-289	137	40	conditions	condition	NOUN
faba-289	137	41	of	of	ADP
faba-289	137	42	competition	competition	NOUN
faba-289	137	43	between	between	ADP
faba-289	137	44	mnes	mne	NOUN
faba-289	137	45	and	and	CCONJ
faba-289	137	46	the	the	DET
faba-289	137	47	companies	company	NOUN
faba-289	137	48	operating	operate	VERB
faba-289	137	49	only	only	ADV
faba-289	137	50	in	in	ADP
faba-289	137	51	domestic	domestic	ADJ
faba-289	137	52	markets	market	NOUN
faba-289	137	53	.	.	PUNCT
faba-289	138	1	beps	bep	NOUN
faba-289	138	2	action	action	NOUN
faba-289	138	3	1	1	NUM
faba-289	138	4	involves	involve	VERB
faba-289	138	5	the	the	DET
faba-289	138	6	most	most	ADV
faba-289	138	7	important	important	ADJ
faba-289	138	8	changes	change	NOUN
faba-289	138	9	to	to	ADP
faba-289	138	10	cit	cit	PROPN
faba-289	138	11	rules	rule	NOUN
faba-289	138	12	with	with	ADP
faba-289	138	13	a	a	DET
faba-289	138	14	particular	particular	ADJ
faba-289	138	15	focus	focus	NOUN
faba-289	138	16	on	on	ADP
faba-289	138	17	large	large	ADJ
faba-289	138	18	mns	mn	NOUN
faba-289	138	19	as	as	SCONJ
faba-289	138	20	it	it	PRON
faba-289	138	21	envisages	envisage	VERB
faba-289	138	22	changes	change	NOUN
faba-289	138	23	to	to	ADP
faba-289	138	24	both	both	PRON
faba-289	138	25	tax	tax	NOUN
faba-289	138	26	base	base	NOUN
faba-289	138	27	calculation	calculation	NOUN
faba-289	138	28	and	and	CCONJ
faba-289	138	29	applicable	applicable	ADJ
faba-289	138	30	tax	tax	NOUN
faba-289	138	31	rates	rate	NOUN
faba-289	138	32	.	.	PUNCT
faba-289	139	1	however	however	ADV
faba-289	139	2	,	,	PUNCT
faba-289	139	3	other	other	ADJ
faba-289	139	4	actions	action	NOUN
faba-289	139	5	also	also	ADV
faba-289	139	6	contribute	contribute	VERB
faba-289	139	7	to	to	ADP
faba-289	139	8	reduction	reduction	NOUN
faba-289	139	9	of	of	ADP
faba-289	139	10	harmful	harmful	ADJ
faba-289	139	11	tax	tax	NOUN
faba-289	139	12	competition	competition	NOUN
faba-289	139	13	and	and	CCONJ
faba-289	139	14	improvement	improvement	NOUN
faba-289	139	15	of	of	ADP
faba-289	139	16	credibility	credibility	NOUN
faba-289	139	17	of	of	ADP
faba-289	139	18	cit	cit	PROPN
faba-289	139	19	.	.	PUNCT
faba-289	140	1	the	the	DET
faba-289	140	2	new	new	ADJ
faba-289	140	3	rules	rule	NOUN
faba-289	140	4	concerning	concern	VERB
faba-289	140	5	the	the	DET
faba-289	140	6	taxation	taxation	NOUN
faba-289	140	7	of	of	ADP
faba-289	140	8	mnes	mne	NOUN
faba-289	140	9	have	have	AUX
faba-289	140	10	been	be	AUX
faba-289	140	11	implemented	implement	VERB
faba-289	140	12	only	only	ADV
faba-289	140	13	recently	recently	ADV
faba-289	140	14	and	and	CCONJ
faba-289	140	15	not	not	PART
faba-289	140	16	fully	fully	ADV
faba-289	140	17	yet	yet	ADV
faba-289	140	18	;	;	PUNCT
faba-289	140	19	therefore	therefore	ADV
faba-289	140	20	,	,	PUNCT
faba-289	140	21	the	the	DET
faba-289	140	22	effects	effect	NOUN
faba-289	140	23	of	of	ADP
faba-289	140	24	the	the	DET
faba-289	140	25	beps	bep	NOUN
faba-289	140	26	project	project	NOUN
faba-289	140	27	on	on	ADP
faba-289	140	28	limiting	limit	VERB
faba-289	140	29	harmful	harmful	ADJ
faba-289	140	30	tax	tax	NOUN
faba-289	140	31	competition	competition	NOUN
faba-289	140	32	remain	remain	VERB
faba-289	140	33	to	to	PART
faba-289	140	34	be	be	AUX
faba-289	140	35	seen	see	VERB
faba-289	140	36	.	.	PUNCT
faba-289	141	1	the	the	DET
faba-289	141	2	large	large	ADJ
faba-289	141	3	number	number	NOUN
faba-289	141	4	of	of	ADP
faba-289	141	5	participants	participant	NOUN
faba-289	141	6	in	in	ADP
faba-289	141	7	the	the	DET
faba-289	141	8	inclusive	inclusive	ADJ
faba-289	141	9	framework	framework	NOUN
faba-289	141	10	in	in	ADP
faba-289	141	11	itself	itself	PRON
faba-289	141	12	is	be	AUX
faba-289	141	13	a	a	DET
faba-289	141	14	success	success	NOUN
faba-289	141	15	reflecting	reflect	VERB
faba-289	141	16	the	the	DET
faba-289	141	17	predominating	predominate	VERB
faba-289	141	18	global	global	ADJ
faba-289	141	19	agreement	agreement	NOUN
faba-289	141	20	about	about	ADP
faba-289	141	21	the	the	DET
faba-289	141	22	need	need	NOUN
faba-289	141	23	of	of	ADP
faba-289	141	24	reforms	reform	NOUN
faba-289	141	25	.	.	PUNCT
faba-289	142	1	however	however	ADV
faba-289	142	2	,	,	PUNCT
faba-289	142	3	significant	significant	ADJ
faba-289	142	4	differences	difference	NOUN
faba-289	142	5	among	among	ADP
faba-289	142	6	countries	country	NOUN
faba-289	142	7	remain	remain	VERB
faba-289	142	8	,	,	PUNCT
faba-289	142	9	thus	thus	ADV
faba-289	142	10	limiting	limit	VERB
faba-289	142	11	the	the	DET
faba-289	142	12	success	success	NOUN
faba-289	142	13	of	of	ADP
faba-289	142	14	the	the	DET
faba-289	142	15	project	project	NOUN
faba-289	142	16	in	in	ADP
faba-289	142	17	reducing	reduce	VERB
faba-289	142	18	harmful	harmful	ADJ
faba-289	142	19	tax	tax	NOUN
faba-289	142	20	competition	competition	NOUN
faba-289	142	21	.	.	PUNCT
faba-289	143	1	the	the	DET
faba-289	143	2	most	most	ADV
faba-289	143	3	significant	significant	ADJ
faba-289	143	4	change	change	NOUN
faba-289	143	5	to	to	ADP
faba-289	143	6	the	the	DET
faba-289	143	7	international	international	ADJ
faba-289	143	8	tax	tax	NOUN
faba-289	143	9	regime	regime	NOUN
faba-289	143	10	has	have	AUX
faba-289	143	11	been	be	AUX
faba-289	143	12	the	the	DET
faba-289	143	13	introduction	introduction	NOUN
faba-289	143	14	of	of	ADP
faba-289	143	15	the	the	DET
faba-289	143	16	minimum	minimum	ADJ
faba-289	143	17	global	global	ADJ
faba-289	143	18	tax	tax	NOUN
faba-289	143	19	on	on	ADP
faba-289	143	20	large	large	ADJ
faba-289	143	21	multinational	multinational	ADJ
faba-289	143	22	groups	group	NOUN
faba-289	143	23	under	under	ADP
faba-289	143	24	pillar	pillar	NOUN
faba-289	143	25	two	two	NUM
faba-289	143	26	of	of	ADP
faba-289	143	27	action	action	NOUN
faba-289	143	28	1	1	NUM
faba-289	143	29	.	.	PUNCT
faba-289	144	1	however	however	ADV
faba-289	144	2	,	,	PUNCT
faba-289	144	3	not	not	PART
faba-289	144	4	all	all	DET
faba-289	144	5	countries	country	NOUN
faba-289	144	6	from	from	ADP
faba-289	144	7	beps	beps	PROPN
faba-289	144	8	inclusive	inclusive	ADJ
faba-289	144	9	framework	framework	NOUN
faba-289	144	10	have	have	AUX
faba-289	144	11	adopted	adopt	VERB
faba-289	144	12	the	the	DET
faba-289	144	13	global	global	ADJ
faba-289	144	14	minimum	minimum	ADJ
faba-289	144	15	tax	tax	NOUN
faba-289	144	16	yet	yet	ADV
faba-289	144	17	.	.	PUNCT
faba-289	145	1	another	another	DET
faba-289	145	2	achievement	achievement	NOUN
faba-289	145	3	was	be	AUX
faba-289	145	4	the	the	DET
faba-289	145	5	implementation	implementation	NOUN
faba-289	145	6	of	of	ADP
faba-289	145	7	beps	bep	NOUN
faba-289	145	8	action	action	NOUN
faba-289	145	9	5	5	NUM
faba-289	145	10	as	as	ADP
faba-289	145	11	a	a	DET
faba-289	145	12	minimum	minimum	ADJ
faba-289	145	13	standard	standard	NOUN
faba-289	145	14	that	that	PRON
faba-289	145	15	led	lead	VERB
faba-289	145	16	to	to	ADP
faba-289	145	17	the	the	DET
faba-289	145	18	abolition	abolition	NOUN
faba-289	145	19	of	of	ADP
faba-289	145	20	multiple	multiple	ADJ
faba-289	145	21	preferential	preferential	ADJ
faba-289	145	22	tax	tax	NOUN
faba-289	145	23	regimes	regime	NOUN
faba-289	145	24	established	establish	VERB
faba-289	145	25	as	as	ADP
faba-289	145	26	harmful	harmful	ADJ
faba-289	145	27	.	.	PUNCT
faba-289	146	1	however	however	ADV
faba-289	146	2	,	,	PUNCT
faba-289	146	3	the	the	DET
faba-289	146	4	implementation	implementation	NOUN
faba-289	146	5	of	of	ADP
faba-289	146	6	pillar	pillar	NOUN
faba-289	146	7	one	one	NUM
faba-289	146	8	has	have	AUX
faba-289	146	9	been	be	AUX
faba-289	146	10	falling	fall	VERB
faba-289	146	11	behind	behind	ADV
faba-289	146	12	,	,	PUNCT
faba-289	146	13	thus	thus	ADV
faba-289	146	14	limiting	limit	VERB
faba-289	146	15	the	the	DET
faba-289	146	16	positive	positive	ADJ
faba-289	146	17	impact	impact	NOUN
faba-289	146	18	from	from	ADP
faba-289	146	19	the	the	DET
faba-289	146	20	global	global	ADJ
faba-289	146	21	minimum	minimum	ADJ
faba-289	146	22	tax	tax	NOUN
faba-289	146	23	.	.	PUNCT
faba-289	147	1	with	with	ADP
faba-289	147	2	regard	regard	NOUN
faba-289	147	3	to	to	ADP
faba-289	147	4	the	the	DET
faba-289	147	5	other	other	ADJ
faba-289	147	6	beps	bep	NOUN
faba-289	147	7	actions	action	NOUN
faba-289	147	8	,	,	PUNCT
faba-289	147	9	it	it	PRON
faba-289	147	10	is	be	AUX
faba-289	147	11	also	also	ADV
faba-289	147	12	unclear	unclear	ADJ
faba-289	147	13	whether	whether	SCONJ
faba-289	147	14	all	all	DET
faba-289	147	15	countries	country	NOUN
faba-289	147	16	from	from	ADP
faba-289	147	17	the	the	DET
faba-289	147	18	inclusive	inclusive	ADJ
faba-289	147	19	framework	framework	NOUN
faba-289	147	20	will	will	AUX
faba-289	147	21	introduce	introduce	VERB
faba-289	147	22	them	they	PRON
faba-289	147	23	,	,	PUNCT
faba-289	147	24	especially	especially	ADV
faba-289	147	25	because	because	SCONJ
faba-289	147	26	most	most	ADJ
faba-289	147	27	of	of	ADP
faba-289	147	28	the	the	DET
faba-289	147	29	changes	change	NOUN
faba-289	147	30	are	be	AUX
faba-289	147	31	in	in	ADP
faba-289	147	32	the	the	DET
faba-289	147	33	form	form	NOUN
faba-289	147	34	of	of	ADP
faba-289	147	35	recommendations	recommendation	NOUN
faba-289	147	36	and	and	CCONJ
faba-289	147	37	do	do	AUX
faba-289	147	38	not	not	PART
faba-289	147	39	set	set	VERB
faba-289	147	40	minimum	minimum	ADJ
faba-289	147	41	standards	standard	NOUN
faba-289	147	42	.	.	PUNCT
faba-289	148	1	tax	tax	NOUN
faba-289	148	2	policy	policy	NOUN
faba-289	148	3	is	be	AUX
faba-289	148	4	an	an	DET
faba-289	148	5	important	important	ADJ
faba-289	148	6	element	element	NOUN
faba-289	148	7	of	of	ADP
faba-289	148	8	national	national	ADJ
faba-289	148	9	economic	economic	ADJ
faba-289	148	10	policies	policy	NOUN
faba-289	148	11	and	and	CCONJ
faba-289	148	12	it	it	PRON
faba-289	148	13	is	be	AUX
faba-289	148	14	expected	expect	VERB
faba-289	148	15	that	that	SCONJ
faba-289	148	16	in	in	ADP
faba-289	148	17	the	the	DET
faba-289	148	18	future	future	ADJ
faba-289	148	19	countries	country	NOUN
faba-289	148	20	will	will	AUX
faba-289	148	21	continue	continue	VERB
faba-289	148	22	to	to	PART
faba-289	148	23	compete	compete	VERB
faba-289	148	24	in	in	ADP
faba-289	148	25	the	the	DET
faba-289	148	26	area	area	NOUN
faba-289	148	27	of	of	ADP
faba-289	148	28	taxation	taxation	NOUN
faba-289	148	29	with	with	ADP
faba-289	148	30	the	the	DET
faba-289	148	31	aim	aim	NOUN
faba-289	148	32	of	of	ADP
faba-289	148	33	attracting	attract	VERB
faba-289	148	34	investors	investor	NOUN
faba-289	148	35	.	.	PUNCT
faba-289	149	1	the	the	DET
faba-289	149	2	beps	bep	NOUN
faba-289	149	3	project	project	NOUN
faba-289	149	4	can	can	AUX
faba-289	149	5	be	be	AUX
faba-289	149	6	viewed	view	VERB
faba-289	149	7	as	as	ADP
faba-289	149	8	an	an	DET
faba-289	149	9	important	important	ADJ
faba-289	149	10	step	step	NOUN
faba-289	149	11	toward	toward	ADP
faba-289	149	12	modernization	modernization	NOUN
faba-289	149	13	of	of	ADP
faba-289	149	14	cit	cit	PROPN
faba-289	149	15	rules	rule	NOUN
faba-289	149	16	.	.	PUNCT
faba-289	150	1	an	an	DET
faba-289	150	2	objective	objective	NOUN
faba-289	150	3	of	of	ADP
faba-289	150	4	future	future	ADJ
faba-289	150	5	tax	tax	NOUN
faba-289	150	6	reforms	reform	NOUN
faba-289	150	7	(	(	PUNCT
faba-289	150	8	nationally	nationally	ADV
faba-289	150	9	and	and	CCONJ
faba-289	150	10	globally	globally	ADV
faba-289	150	11	)	)	PUNCT
faba-289	150	12	should	should	AUX
faba-289	150	13	be	be	AUX
faba-289	150	14	further	further	ADJ
faba-289	150	15	improvement	improvement	NOUN
faba-289	150	16	of	of	ADP
faba-289	150	17	the	the	DET
faba-289	150	18	conditions	condition	NOUN
faba-289	150	19	of	of	ADP
faba-289	150	20	competition	competition	NOUN
faba-289	150	21	between	between	ADP
faba-289	150	22	domestic	domestic	ADJ
faba-289	150	23	and	and	CCONJ
faba-289	150	24	multinational	multinational	ADJ
faba-289	150	25	companies	company	NOUN
faba-289	150	26	.	.	PUNCT
faba-289	151	1	references	reference	NOUN
faba-289	151	2	álvarez	álvarez	NOUN
faba-289	151	3	-	-	PUNCT
faba-289	151	4	martínez	martínez	PROPN
faba-289	151	5	,	,	PUNCT
faba-289	151	6	m.	m.	NOUN
faba-289	151	7	,	,	PUNCT
faba-289	151	8	s.	s.	PROPN
faba-289	151	9	barrios	barrios	PROPN
faba-289	151	10	,	,	PUNCT
faba-289	151	11	d.	d.	PROPN
faba-289	151	12	d’andria	d’andria	PROPN
faba-289	151	13	,	,	PUNCT
faba-289	151	14	m.	m.	NOUN
faba-289	151	15	gesualdo	gesualdo	PROPN
faba-289	151	16	,	,	PUNCT
faba-289	151	17	g.	g.	PROPN
faba-289	151	18	nicodeme	nicodeme	PROPN
faba-289	151	19	,	,	PUNCT
faba-289	151	20	and	and	CCONJ
faba-289	151	21	j.	j.	PROPN
faba-289	151	22	pycroft	pycroft	PROPN
faba-289	151	23	.	.	PUNCT
faba-289	152	1	2022	2022	NUM
faba-289	152	2	.	.	PUNCT
faba-289	153	1	how	how	SCONJ
faba-289	153	2	large	large	ADJ
faba-289	153	3	is	be	AUX
faba-289	153	4	the	the	DET
faba-289	153	5	corporate	corporate	ADJ
faba-289	153	6	tax	tax	NOUN
faba-289	153	7	base	base	NOUN
faba-289	153	8	erosion	erosion	NOUN
faba-289	153	9	and	and	CCONJ
faba-289	153	10	profit	profit	NOUN
faba-289	153	11	shifting	shift	VERB
faba-289	153	12	?	?	PUNCT
faba-289	154	1	a	a	DET
faba-289	154	2	general	general	ADJ
faba-289	154	3	equilibrium	equilibrium	NOUN
faba-289	154	4	approach	approach	NOUN
faba-289	154	5	.	.	PUNCT
faba-289	155	1	economic	economic	ADJ
faba-289	155	2	systems	system	NOUN
faba-289	155	3	research	research	NOUN
faba-289	155	4	,	,	PUNCT
faba-289	155	5	34(2	34(2	NUM
faba-289	155	6	):	):	PUNCT
faba-289	155	7	167–198	167–198	NUM
faba-289	155	8	.	.	PUNCT
faba-289	156	1	doi	doi	NOUN
faba-289	156	2	:	:	PUNCT
faba-289	156	3	https://doi.org/10.1080/09535314.2020.1865882	https://doi.org/10.1080/09535314.2020.1865882	PROPN
faba-289	156	4	collier	collier	PROPN
faba-289	156	5	,	,	PUNCT
faba-289	156	6	r.	r.	PROPN
faba-289	156	7	,	,	PUNCT
faba-289	156	8	and	and	CCONJ
faba-289	156	9	g.	g.	PROPN
faba-289	156	10	maffini	maffini	PROPN
faba-289	156	11	.	.	PUNCT
faba-289	157	1	2017	2017	NUM
faba-289	157	2	.	.	PUNCT
faba-289	158	1	tax	tax	NOUN
faba-289	158	2	competition	competition	NOUN
faba-289	158	3	,	,	PUNCT
faba-289	158	4	tax	tax	NOUN
faba-289	158	5	co	co	NOUN
faba-289	158	6	-	-	NOUN
faba-289	158	7	operation	operation	NOUN
faba-289	158	8	and	and	CCONJ
faba-289	158	9	beps	bep	NOUN
faba-289	158	10	.	.	PUNCT
faba-289	159	1	journal	journal	PROPN
faba-289	159	2	of	of	ADP
faba-289	159	3	tax	tax	PROPN
faba-289	159	4	administration	administration	NOUN
faba-289	159	5	,	,	PUNCT
faba-289	159	6	nelly	nelly	ADV
faba-289	159	7	popova/	popova/	NUM
faba-289	159	8	finance	finance	NOUN
faba-289	159	9	,	,	PUNCT
faba-289	159	10	accounting	accounting	NOUN
faba-289	159	11	and	and	CCONJ
faba-289	159	12	business	business	NOUN
faba-289	159	13	analysis	analysis	NOUN
faba-289	159	14	,	,	PUNCT
faba-289	159	15	volume	volume	NOUN
faba-289	159	16	7	7	NUM
faba-289	159	17	,	,	PUNCT
faba-289	159	18	issue	issue	NOUN
faba-289	159	19	2	2	NUM
faba-289	159	20	,	,	PUNCT
faba-289	159	21	2025	2025	NUM
faba-289	159	22	187	187	NUM
faba-289	159	23	3(1	3(1	NUM
faba-289	159	24	):	):	PUNCT
faba-289	159	25	22	22	NUM
faba-289	159	26	-	-	SYM
faba-289	159	27	56	56	NUM
faba-289	159	28	(	(	PUNCT
faba-289	159	29	online	online	NOUN
faba-289	159	30	)	)	PUNCT
faba-289	159	31	.	.	PUNCT
faba-289	160	1	available	available	ADJ
faba-289	160	2	at	at	ADP
faba-289	160	3	:	:	PUNCT
faba-289	160	4	https://journals.docuracy.co.uk/jota/article/view/116	https://journals.docuracy.co.uk/jota/article/view/116	NOUN
faba-289	160	5	(	(	PUNCT
faba-289	160	6	accessed	access	VERB
faba-289	161	1	22	22	NUM
faba-289	161	2	june	june	PROPN
faba-289	161	3	2025	2025	NUM
faba-289	161	4	)	)	PUNCT
faba-289	161	5	devereux	devereux	PROPN
faba-289	161	6	,	,	PUNCT
faba-289	161	7	m.	m.	NOUN
faba-289	161	8	,	,	PUNCT
faba-289	161	9	and	and	CCONJ
faba-289	161	10	j.	j.	PROPN
faba-289	161	11	vella	vella	PROPN
faba-289	161	12	.	.	PUNCT
faba-289	161	13	2014	2014	NUM
faba-289	161	14	.	.	PUNCT
faba-289	162	1	are	be	AUX
faba-289	162	2	we	we	PRON
faba-289	162	3	heading	head	VERB
faba-289	162	4	towards	towards	ADP
faba-289	162	5	a	a	DET
faba-289	162	6	corporate	corporate	ADJ
faba-289	162	7	tax	tax	NOUN
faba-289	162	8	system	system	NOUN
faba-289	162	9	fit	fit	ADJ
faba-289	162	10	for	for	ADP
faba-289	162	11	the	the	DET
faba-289	162	12	21st	21st	ADJ
faba-289	162	13	century	century	NOUN
faba-289	162	14	?	?	PUNCT
faba-289	163	1	working	work	VERB
faba-289	163	2	paper	paper	NOUN
faba-289	163	3	14/25	14/25	NUM
faba-289	163	4	,	,	PUNCT
faba-289	163	5	oxford	oxford	PROPN
faba-289	163	6	said	say	VERB
faba-289	163	7	business	business	NOUN
faba-289	163	8	school	school	NOUN
faba-289	163	9	,	,	PUNCT
faba-289	163	10	working	work	VERB
faba-289	163	11	paper	paper	NOUN
faba-289	163	12	series	series	NOUN
faba-289	163	13	(	(	PUNCT
faba-289	163	14	online	online	ADJ
faba-289	163	15	)	)	PUNCT
faba-289	163	16	.	.	PUNCT
faba-289	164	1	available	available	ADJ
faba-289	164	2	at	at	ADP
faba-289	164	3	:	:	PUNCT
faba-289	164	4	https://oxfordtax.sbs.ox.ac.uk/files/wp14-25pdf	https://oxfordtax.sbs.ox.ac.uk/files/wp14-25pdf	NOUN
faba-289	164	5	(	(	PUNCT
faba-289	164	6	accessed	access	VERB
faba-289	165	1	17	17	NUM
faba-289	165	2	july	july	NOUN
faba-289	165	3	2025	2025	NUM
faba-289	165	4	)	)	PUNCT
faba-289	165	5	devereux	devereux	PROPN
faba-289	165	6	,	,	PUNCT
faba-289	165	7	m.	m.	NOUN
faba-289	165	8	(	(	PUNCT
faba-289	165	9	2022	2022	NUM
faba-289	165	10	)	)	PUNCT
faba-289	165	11	.	.	PUNCT
faba-289	166	1	international	international	ADJ
faba-289	166	2	tax	tax	NOUN
faba-289	166	3	competition	competition	NOUN
faba-289	166	4	and	and	CCONJ
faba-289	166	5	coordination	coordination	NOUN
faba-289	166	6	with	with	ADP
faba-289	166	7	a	a	DET
faba-289	166	8	global	global	ADJ
faba-289	166	9	minimum	minimum	ADJ
faba-289	166	10	tax	tax	NOUN
faba-289	166	11	.	.	PUNCT
faba-289	167	1	working	work	VERB
faba-289	167	2	paper	paper	PROPN
faba-289	167	3	25/2022	25/2022	NUM
faba-289	167	4	,	,	PUNCT
faba-289	167	5	oxford	oxford	PROPN
faba-289	167	6	university	university	PROPN
faba-289	167	7	centre	centre	NOUN
faba-289	167	8	for	for	ADP
faba-289	167	9	business	business	NOUN
faba-289	167	10	taxation	taxation	NOUN
faba-289	167	11	(	(	PUNCT
faba-289	167	12	online	online	ADJ
faba-289	167	13	)	)	PUNCT
faba-289	167	14	.	.	PUNCT
faba-289	168	1	available	available	ADJ
faba-289	168	2	at	at	ADP
faba-289	168	3	:	:	PUNCT
faba-289	168	4	https://oxfordtax.sbs.ox.ac.uk/files/wp22-25-devereuxpdf	https://oxfordtax.sbs.ox.ac.uk/files/wp22-25-devereuxpdf	X
faba-289	168	5	(	(	PUNCT
faba-289	168	6	accessed	access	VERB
faba-289	168	7	4	4	NUM
faba-289	168	8	july	july	NOUN
faba-289	168	9	2025	2025	NUM
faba-289	168	10	)	)	PUNCT
faba-289	169	1	devereux	devereux	PROPN
faba-289	169	2	,	,	PUNCT
faba-289	169	3	m.	m.	NOUN
faba-289	169	4	,	,	PUNCT
faba-289	169	5	j.	j.	PROPN
faba-289	169	6	vella	vella	PROPN
faba-289	169	7	,	,	PUNCT
faba-289	169	8	and	and	CCONJ
faba-289	169	9	h.	h.	PROPN
faba-289	169	10	wardell	wardell	PROPN
faba-289	169	11	-	-	PUNCT
faba-289	169	12	burru	burru	PROPN
faba-289	169	13	.	.	PUNCT
faba-289	169	14	2022	2022	NUM
faba-289	169	15	.	.	PUNCT
faba-289	170	1	pillar	pillar	NOUN
faba-289	170	2	2	2	NUM
faba-289	170	3	:	:	PUNCT
faba-289	170	4	rule	rule	NOUN
faba-289	170	5	order	order	NOUN
faba-289	170	6	,	,	PUNCT
faba-289	170	7	incentives	incentive	NOUN
faba-289	170	8	,	,	PUNCT
faba-289	170	9	and	and	CCONJ
faba-289	170	10	tax	tax	NOUN
faba-289	170	11	competition	competition	NOUN
faba-289	170	12	,	,	PUNCT
faba-289	170	13	policy	policy	NOUN
faba-289	170	14	brief	brief	NOUN
faba-289	170	15	,	,	PUNCT
faba-289	170	16	oxford	oxford	PROPN
faba-289	170	17	university	university	PROPN
faba-289	170	18	centre	centre	NOUN
faba-289	170	19	for	for	ADP
faba-289	170	20	business	business	NOUN
faba-289	170	21	taxation	taxation	NOUN
faba-289	170	22	(	(	PUNCT
faba-289	170	23	online	online	ADJ
faba-289	170	24	)	)	PUNCT
faba-289	170	25	.	.	PUNCT
faba-289	171	1	available	available	ADJ
faba-289	171	2	at	at	ADP
faba-289	171	3	:	:	PUNCT
faba-289	171	4	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4009002	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4009002	NOUN
faba-289	171	5	(	(	PUNCT
faba-289	171	6	accessed	access	VERB
faba-289	171	7	15	15	NUM
faba-289	171	8	july	july	NOUN
faba-289	171	9	2025	2025	NUM
faba-289	171	10	)	)	PUNCT
faba-289	171	11	eur	eur	PROPN
faba-289	171	12	-	-	PUNCT
faba-289	171	13	lex	lex	NOUN
faba-289	171	14	.	.	PUNCT
faba-289	171	15	2022	2022	NUM
faba-289	171	16	.	.	PUNCT
faba-289	172	1	council	council	NOUN
faba-289	172	2	directive	directive	NOUN
faba-289	172	3	(	(	PUNCT
faba-289	172	4	eu	eu	PROPN
faba-289	172	5	)	)	PUNCT
faba-289	172	6	2022/2523	2022/2523	NUM
faba-289	172	7	of	of	ADP
faba-289	172	8	14	14	NUM
faba-289	172	9	december	december	PROPN
faba-289	172	10	2022	2022	NUM
faba-289	172	11	on	on	ADP
faba-289	172	12	ensuring	ensure	VERB
faba-289	172	13	a	a	DET
faba-289	172	14	global	global	ADJ
faba-289	172	15	minimum	minimum	ADJ
faba-289	172	16	level	level	NOUN
faba-289	172	17	of	of	ADP
faba-289	172	18	taxation	taxation	NOUN
faba-289	172	19	for	for	ADP
faba-289	172	20	multinational	multinational	ADJ
faba-289	172	21	enterprise	enterprise	NOUN
faba-289	172	22	groups	group	NOUN
faba-289	172	23	and	and	CCONJ
faba-289	172	24	large	large	ADJ
faba-289	172	25	-	-	PUNCT
faba-289	172	26	scale	scale	NOUN
faba-289	172	27	domestic	domestic	ADJ
faba-289	172	28	groups	group	NOUN
faba-289	172	29	in	in	ADP
faba-289	172	30	the	the	DET
faba-289	172	31	union	union	NOUN
faba-289	172	32	(	(	PUNCT
faba-289	172	33	online	online	ADJ
faba-289	172	34	)	)	PUNCT
faba-289	172	35	.	.	PUNCT
faba-289	173	1	available	available	ADJ
faba-289	173	2	at	at	ADP
faba-289	173	3	:	:	PUNCT
faba-289	173	4	https://eur-lex.europa.eu/eli/dir/2022/2523/oj/eng	https://eur-lex.europa.eu/eli/dir/2022/2523/oj/eng	PROPN
faba-289	173	5	european	european	PROPN
faba-289	173	6	parliament	parliament	PROPN
faba-289	173	7	.	.	PUNCT
faba-289	174	1	2015	2015	NUM
faba-289	174	2	.	.	PUNCT
faba-289	175	1	corporate	corporate	ADJ
faba-289	175	2	tax	tax	NOUN
faba-289	175	3	practices	practice	NOUN
faba-289	175	4	and	and	CCONJ
faba-289	175	5	aggressive	aggressive	ADJ
faba-289	175	6	tax	tax	NOUN
faba-289	175	7	planning	planning	NOUN
faba-289	175	8	in	in	ADP
faba-289	175	9	the	the	DET
faba-289	175	10	eu	eu	PROPN
faba-289	175	11	.	.	PROPN
faba-289	175	12	in	in	ADP
faba-289	175	13	-	-	PUNCT
faba-289	175	14	depth	depth	NOUN
faba-289	175	15	analysis	analysis	NOUN
faba-289	175	16	for	for	ADP
faba-289	175	17	the	the	DET
faba-289	175	18	econ	econ	PROPN
faba-289	175	19	committee	committee	PROPN
faba-289	175	20	european	european	PROPN
faba-289	175	21	parliament	parliament	PROPN
faba-289	175	22	directorate	directorate	ADJ
faba-289	175	23	general	general	NOUN
faba-289	175	24	for	for	ADP
faba-289	175	25	internal	internal	ADJ
faba-289	175	26	policies	policy	NOUN
faba-289	175	27	(	(	PUNCT
faba-289	175	28	online	online	ADJ
faba-289	175	29	)	)	PUNCT
faba-289	175	30	.	.	PUNCT
faba-289	176	1	available	available	ADJ
faba-289	176	2	at	at	ADP
faba-289	176	3	:	:	PUNCT
faba-289	176	4	https://www.europarl.europa.eu/regdata/etudes/idan/2015/563446/ipol_ida(2015)563446_e	https://www.europarl.europa.eu/regdata/etudes/idan/2015/563446/ipol_ida(2015)563446_e	PROPN
faba-289	176	5	n.pdf	n.pdf	NOUN
faba-289	176	6	(	(	PUNCT
faba-289	176	7	accessed	access	VERB
faba-289	176	8	21	21	NUM
faba-289	176	9	june	june	PROPN
faba-289	176	10	2024	2024	NUM
faba-289	176	11	)	)	PUNCT
faba-289	176	12	european	european	ADJ
faba-289	176	13	parliament	parliament	NOUN
faba-289	176	14	2019	2019	NUM
faba-289	176	15	.	.	PUNCT
faba-289	177	1	understanding	understand	VERB
faba-289	177	2	beps	bep	NOUN
faba-289	177	3	:	:	PUNCT
faba-289	177	4	from	from	ADP
faba-289	177	5	tax	tax	NOUN
faba-289	177	6	avoidance	avoidance	NOUN
faba-289	177	7	to	to	ADP
faba-289	177	8	digital	digital	ADJ
faba-289	177	9	tax	tax	NOUN
faba-289	177	10	challenges	challenge	NOUN
faba-289	177	11	(	(	PUNCT
faba-289	177	12	online	online	ADJ
faba-289	177	13	)	)	PUNCT
faba-289	177	14	.	.	PUNCT
faba-289	178	1	available	available	ADJ
faba-289	178	2	at	at	ADP
faba-289	178	3	:	:	PUNCT
faba-289	178	4	https://www.europarl.europa.eu/regdata/etudes/brie/2019/642258/eprs_bri(2019)642258_en.pdf	https://www.europarl.europa.eu/regdata/etudes/brie/2019/642258/eprs_bri(2019)642258_en.pdf	PROPN
faba-289	178	5	(	(	PUNCT
faba-289	178	6	accessed	access	VERB
faba-289	178	7	14	14	NUM
faba-289	178	8	july	july	NOUN
faba-289	178	9	2025	2025	NUM
faba-289	178	10	)	)	PUNCT
faba-289	178	11	faulhaber	faulhaber	NOUN
faba-289	178	12	,	,	PUNCT
faba-289	178	13	l.	l.	PROPN
faba-289	178	14	2017	2017	NUM
faba-289	178	15	.	.	PUNCT
faba-289	179	1	“	"	PUNCT
faba-289	179	2	the	the	DET
faba-289	179	3	trouble	trouble	NOUN
faba-289	179	4	with	with	ADP
faba-289	179	5	tax	tax	NOUN
faba-289	179	6	competition	competition	NOUN
faba-289	179	7	”	"	PUNCT
faba-289	179	8	.	.	PUNCT
faba-289	180	1	in	in	ADP
faba-289	180	2	proceedings	proceeding	NOUN
faba-289	180	3	of	of	ADP
faba-289	180	4	the	the	DET
faba-289	180	5	annual	annual	ADJ
faba-289	180	6	conference	conference	NOUN
faba-289	180	7	on	on	ADP
faba-289	180	8	taxation	taxation	NOUN
faba-289	180	9	and	and	CCONJ
faba-289	180	10	minutes	minute	NOUN
faba-289	180	11	of	of	ADP
faba-289	180	12	the	the	DET
faba-289	180	13	annual	annual	ADJ
faba-289	180	14	meeting	meeting	NOUN
faba-289	180	15	of	of	ADP
faba-289	180	16	the	the	DET
faba-289	180	17	national	national	PROPN
faba-289	180	18	tax	tax	PROPN
faba-289	180	19	association	association	PROPN
faba-289	180	20	,	,	PUNCT
faba-289	180	21	110	110	NUM
faba-289	180	22	:	:	SYM
faba-289	180	23	1	1	NUM
faba-289	180	24	-	-	SYM
faba-289	180	25	63	63	NUM
faba-289	180	26	(	(	PUNCT
faba-289	180	27	online	online	ADJ
faba-289	180	28	)	)	PUNCT
faba-289	180	29	.	.	PUNCT
faba-289	181	1	available	available	ADJ
faba-289	181	2	at	at	ADP
faba-289	181	3	:	:	PUNCT
faba-289	181	4	https://www.jstor.org/stable/26794434	https://www.jstor.org/stable/26794434	NOUN
faba-289	181	5	(	(	PUNCT
faba-289	181	6	accessed	access	VERB
faba-289	181	7	16	16	NUM
faba-289	181	8	july	july	NOUN
faba-289	181	9	2025	2025	NUM
faba-289	181	10	)	)	PUNCT
faba-289	181	11	fuest	fuest	NOUN
faba-289	181	12	,	,	PUNCT
faba-289	181	13	c.	c.	PROPN
faba-289	181	14	,	,	PUNCT
faba-289	181	15	and	and	CCONJ
faba-289	181	16	b.	b.	PROPN
faba-289	181	17	huber	huber	PROPN
faba-289	181	18	.	.	PROPN
faba-289	181	19	2000	2000	NUM
faba-289	181	20	.	.	PUNCT
faba-289	182	1	can	can	AUX
faba-289	182	2	tax	tax	VERB
faba-289	182	3	coordination	coordination	NOUN
faba-289	182	4	work	work	NOUN
faba-289	182	5	?	?	PUNCT
faba-289	183	1	finanzarchiv	finanzarchiv	PROPN
faba-289	183	2	,	,	PUNCT
faba-289	183	3	public	public	ADJ
faba-289	183	4	finance	finance	NOUN
faba-289	183	5	analysis	analysis	NOUN
faba-289	183	6	,	,	PUNCT
faba-289	183	7	56	56	NUM
faba-289	183	8	(	(	PUNCT
faba-289	183	9	3/4	3/4	NUM
faba-289	183	10	):	):	PUNCT
faba-289	183	11	443458	443458	NUM
faba-289	183	12	http://www.jstor.org/stable/40912897	http://www.jstor.org/stable/40912897	NOUN
faba-289	183	13	gadžo	gadžo	PROPN
faba-289	183	14	s.	s.	PROPN
faba-289	183	15	,	,	PUNCT
faba-289	183	16	and	and	CCONJ
faba-289	183	17	š	š	PROPN
faba-289	183	18	.	.	PUNCT
faba-289	184	1	jozipovic	jozipovic	NOUN
faba-289	184	2	.	.	PUNCT
faba-289	185	1	2020	2020	NUM
faba-289	185	2	.	.	PUNCT
faba-289	186	1	international	international	ADJ
faba-289	186	2	corporate	corporate	ADJ
faba-289	186	3	tax	tax	NOUN
faba-289	186	4	regime	regime	NOUN
faba-289	186	5	post	post	NOUN
faba-289	186	6	-	-	NOUN
faba-289	186	7	beps	bep	NOUN
faba-289	186	8	:	:	PUNCT
faba-289	186	9	a	a	DET
faba-289	186	10	regulatory	regulatory	ADJ
faba-289	186	11	perspective	perspective	NOUN
faba-289	186	12	,	,	PUNCT
faba-289	186	13	intertax	intertax	ADJ
faba-289	186	14	journal	journal	NOUN
faba-289	186	15	,	,	PUNCT
faba-289	186	16	48(4	48(4	NUM
faba-289	186	17	):	):	PUNCT
faba-289	186	18	432	432	NUM
faba-289	186	19	–	–	SYM
faba-289	186	20	445	445	NUM
faba-289	186	21	.	.	PUNCT
faba-289	187	1	doi	doi	NOUN
faba-289	187	2	:	:	PUNCT
faba-289	187	3	https://doi.org/10.54648/taxi2020038	https://doi.org/10.54648/taxi2020038	NOUN
faba-289	187	4	hebous	hebous	NOUN
faba-289	187	5	,	,	PUNCT
faba-289	187	6	s.	s.	PROPN
faba-289	187	7	2021	2021	NUM
faba-289	187	8	.	.	PUNCT
faba-289	188	1	“	"	PUNCT
faba-289	188	2	has	have	AUX
faba-289	188	3	tax	tax	NOUN
faba-289	188	4	competition	competition	NOUN
faba-289	188	5	become	become	VERB
faba-289	188	6	less	less	ADV
faba-289	188	7	harmful	harmful	ADJ
faba-289	188	8	?	?	PUNCT
faba-289	188	9	”	"	PUNCT
faba-289	188	10	in	in	ADP
faba-289	188	11	de	de	X
faba-289	188	12	mooij	mooij	PROPN
faba-289	188	13	r.	r.	PROPN
faba-289	188	14	,	,	PUNCT
faba-289	188	15	a.	a.	NOUN
faba-289	188	16	klemm	klemm	NOUN
faba-289	188	17	,	,	PUNCT
faba-289	188	18	v.	v.	PROPN
faba-289	188	19	perry	perry	PROPN
faba-289	188	20	(	(	PUNCT
faba-289	188	21	ed	ed	NOUN
faba-289	188	22	.	.	PUNCT
faba-289	188	23	)	)	PUNCT
faba-289	188	24	,	,	PUNCT
faba-289	188	25	corporate	corporate	ADJ
faba-289	188	26	income	income	NOUN
faba-289	188	27	tax	tax	NOUN
faba-289	188	28	reforms	reform	NOUN
faba-289	188	29	under	under	ADP
faba-289	188	30	pressure	pressure	NOUN
faba-289	188	31	:	:	PUNCT
faba-289	188	32	why	why	SCONJ
faba-289	188	33	reform	reform	NOUN
faba-289	188	34	is	be	AUX
faba-289	188	35	needed	need	VERB
faba-289	188	36	and	and	CCONJ
faba-289	188	37	how	how	SCONJ
faba-289	188	38	could	could	AUX
faba-289	188	39	it	it	PRON
faba-289	188	40	be	be	AUX
faba-289	188	41	designed	design	VERB
faba-289	188	42	.	.	PUNCT
faba-289	189	1	washington	washington	PROPN
faba-289	189	2	:	:	PUNCT
faba-289	189	3	imf	imf	PROPN
faba-289	189	4	(	(	PUNCT
faba-289	189	5	online	online	ADJ
faba-289	189	6	)	)	PUNCT
faba-289	189	7	available	available	ADJ
faba-289	189	8	at	at	ADP
faba-289	189	9	:	:	PUNCT
faba-289	189	10	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-underpressure-why-reform-is-needed-and-how-it-could-be-designed-48604	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-underpressure-why-reform-is-needed-and-how-it-could-be-designed-48604	NOUN
faba-289	189	11	(	(	PUNCT
faba-289	189	12	accessed	access	VERB
faba-289	189	13	on	on	ADP
faba-289	189	14	16	16	NUM
faba-289	189	15	june	june	PROPN
faba-289	189	16	2025	2025	NUM
faba-289	189	17	)	)	PUNCT
faba-289	189	18	hines	hine	NOUN
faba-289	189	19	,	,	PUNCT
faba-289	189	20	j.	j.	PROPN
faba-289	189	21	2007	2007	NUM
faba-289	189	22	.	.	PUNCT
faba-289	190	1	corporate	corporate	ADJ
faba-289	190	2	taxation	taxation	NOUN
faba-289	190	3	and	and	CCONJ
faba-289	190	4	international	international	ADJ
faba-289	190	5	competition	competition	NOUN
faba-289	190	6	.	.	PUNCT
faba-289	191	1	university	university	NOUN
faba-289	191	2	of	of	ADP
faba-289	191	3	michigan	michigan	PROPN
faba-289	191	4	law	law	PROPN
faba-289	191	5	school	school	NOUN
faba-289	191	6	(	(	PUNCT
faba-289	191	7	online	online	ADJ
faba-289	191	8	)	)	PUNCT
faba-289	191	9	.	.	PUNCT
faba-289	192	1	available	available	ADJ
faba-289	192	2	at	at	ADP
faba-289	192	3	:	:	PUNCT
faba-289	192	4	https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1053&context=book_chapters	https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1053&context=book_chapter	NOUN
faba-289	192	5	(	(	PUNCT
faba-289	192	6	accessed	access	VERB
faba-289	192	7	9	9	NUM
faba-289	192	8	june	june	PROPN
faba-289	192	9	2024	2024	NUM
faba-289	192	10	)	)	PUNCT
faba-289	192	11	jansky	jansky	PROPN
faba-289	192	12	p.	p.	NOUN
faba-289	192	13	,	,	PUNCT
faba-289	192	14	and	and	CCONJ
faba-289	192	15	m.	m.	NOUN
faba-289	192	16	palansky	palansky	NOUN
faba-289	192	17	.	.	PUNCT
faba-289	193	1	2019	2019	NUM
faba-289	193	2	.	.	PUNCT
faba-289	194	1	estimating	estimate	VERB
faba-289	194	2	the	the	DET
faba-289	194	3	scale	scale	NOUN
faba-289	194	4	of	of	ADP
faba-289	194	5	proft	proft	NOUN
faba-289	194	6	shifting	shift	VERB
faba-289	194	7	and	and	CCONJ
faba-289	194	8	tax	tax	NOUN
faba-289	194	9	revenue	revenue	NOUN
faba-289	194	10	losses	loss	NOUN
faba-289	194	11	related	relate	VERB
faba-289	194	12	to	to	ADP
faba-289	194	13	foreign	foreign	ADJ
faba-289	194	14	direct	direct	ADJ
faba-289	194	15	investment	investment	NOUN
faba-289	194	16	.	.	PUNCT
faba-289	195	1	international	international	ADJ
faba-289	195	2	tax	tax	NOUN
faba-289	195	3	and	and	CCONJ
faba-289	195	4	public	public	ADJ
faba-289	195	5	finance	finance	NOUN
faba-289	195	6	,	,	PUNCT
faba-289	195	7	(	(	PUNCT
faba-289	195	8	2019	2019	NUM
faba-289	195	9	)	)	PUNCT
faba-289	195	10	26	26	NUM
faba-289	195	11	:	:	PUNCT
faba-289	195	12	1048	1048	NUM
faba-289	195	13	-	-	SYM
faba-289	195	14	1103	1103	NUM
faba-289	195	15	.	.	PUNCT
faba-289	196	1	doi	doi	NOUN
faba-289	196	2	:	:	PUNCT
faba-289	196	3	https://doi.org/10.1007/s10797-019-09547-8	https://doi.org/10.1007/s10797-019-09547-8	NUM
faba-289	196	4	keen	keen	ADJ
faba-289	196	5	m.	m.	NOUN
faba-289	196	6	,	,	PUNCT
faba-289	196	7	and	and	CCONJ
faba-289	196	8	k.	k.	PROPN
faba-289	196	9	konrad	konrad	PROPN
faba-289	196	10	.	.	PROPN
faba-289	196	11	2012	2012	NUM
faba-289	196	12	.	.	PUNCT
faba-289	197	1	the	the	DET
faba-289	197	2	theory	theory	NOUN
faba-289	197	3	of	of	ADP
faba-289	197	4	international	international	ADJ
faba-289	197	5	tax	tax	NOUN
faba-289	197	6	competition	competition	NOUN
faba-289	197	7	and	and	CCONJ
faba-289	197	8	coordination	coordination	NOUN
faba-289	197	9	.	.	PUNCT
faba-289	198	1	working	work	VERB
faba-289	198	2	paper	paper	PROPN
faba-289	198	3	no	no	INTJ
faba-289	198	4	.	.	PROPN
faba-289	198	5	2012	2012	NUM
faba-289	198	6	-	-	SYM
faba-289	198	7	06	06	NUM
faba-289	198	8	,	,	PUNCT
faba-289	198	9	max	max	PROPN
faba-289	198	10	planck	planck	PROPN
faba-289	198	11	institute	institute	PROPN
faba-289	198	12	for	for	ADP
faba-289	198	13	tax	tax	NOUN
faba-289	198	14	law	law	NOUN
faba-289	198	15	and	and	CCONJ
faba-289	198	16	public	public	ADJ
faba-289	198	17	finance	finance	NOUN
faba-289	198	18	,	,	PUNCT
faba-289	198	19	(	(	PUNCT
faba-289	198	20	online	online	ADJ
faba-289	198	21	)	)	PUNCT
faba-289	198	22	.	.	PUNCT
faba-289	199	1	available	available	ADJ
faba-289	199	2	at	at	ADP
faba-289	199	3	:	:	PUNCT
faba-289	199	4	http://dx.doi.org/10.2139/ssrn.2111895	http://dx.doi.org/10.2139/ssrn.2111895	PUNCT
faba-289	199	5	(	(	PUNCT
faba-289	199	6	accessed	access	VERB
faba-289	199	7	03	03	NUM
faba-289	199	8	july	july	PROPN
faba-289	199	9	2025	2025	NUM
faba-289	199	10	)	)	PUNCT
faba-289	199	11	kleist	kleist	NOUN
faba-289	199	12	,	,	PUNCT
faba-289	199	13	d.	d.	PROPN
faba-289	199	14	2018	2018	NUM
faba-289	199	15	.	.	PUNCT
faba-289	200	1	the	the	DET
faba-289	200	2	multilateral	multilateral	ADJ
faba-289	200	3	convention	convention	NOUN
faba-289	200	4	to	to	PART
faba-289	200	5	implement	implement	VERB
faba-289	200	6	tax	tax	NOUN
faba-289	200	7	treaty	treaty	NOUN
faba-289	200	8	related	relate	VERB
faba-289	200	9	measures	measure	NOUN
faba-289	200	10	to	to	PART
faba-289	200	11	prevent	prevent	VERB
faba-289	200	12	beps	bep	NOUN
faba-289	200	13	some	some	DET
faba-289	200	14	thoughts	thought	NOUN
faba-289	200	15	on	on	ADP
faba-289	200	16	complexity	complexity	NOUN
faba-289	200	17	and	and	CCONJ
faba-289	200	18	uncertainty	uncertainty	NOUN
faba-289	200	19	.	.	PUNCT
faba-289	201	1	nordic	nordic	ADJ
faba-289	201	2	tax	tax	PROPN
faba-289	201	3	journal	journal	NOUN
faba-289	201	4	,	,	PUNCT
faba-289	201	5	2018	2018	NUM
faba-289	201	6	(	(	PUNCT
faba-289	201	7	1	1	NUM
faba-289	201	8	):	):	PUNCT
faba-289	201	9	31	31	NUM
faba-289	201	10	-	-	SYM
faba-289	201	11	48	48	NUM
faba-289	201	12	.	.	PUNCT
faba-289	201	13	available	available	ADJ
faba-289	201	14	at	at	ADP
faba-289	201	15	:	:	PUNCT
faba-289	201	16	https://doi.org/10.1515/ntaxj-2018-0001	https://doi.org/10.1515/ntaxj-2018-0001	PROPN
faba-289	201	17	(	(	PUNCT
faba-289	201	18	accessed	access	VERB
faba-289	201	19	on	on	ADP
faba-289	201	20	02.09.2024	02.09.2024	NOUN
faba-289	201	21	)	)	PUNCT
faba-289	201	22	klemm	klemm	NOUN
faba-289	201	23	a.	a.	NOUN
faba-289	201	24	,	,	PUNCT
faba-289	201	25	and	and	CCONJ
faba-289	201	26	l.	l.	PROPN
faba-289	201	27	liu	liu	PROPN
faba-289	201	28	.	.	PROPN
faba-289	201	29	2021	2021	NUM
faba-289	201	30	.	.	PUNCT
faba-289	202	1	“	"	PUNCT
faba-289	202	2	the	the	DET
faba-289	202	3	impact	impact	NOUN
faba-289	202	4	of	of	ADP
faba-289	202	5	profit	profit	NOUN
faba-289	202	6	shifting	shift	VERB
faba-289	202	7	on	on	ADP
faba-289	202	8	economic	economic	ADJ
faba-289	202	9	activity	activity	NOUN
faba-289	202	10	and	and	CCONJ
faba-289	202	11	tax	tax	NOUN
faba-289	202	12	competition	competition	NOUN
faba-289	202	13	”	"	PUNCT
faba-289	202	14	.	.	PUNCT
faba-289	203	1	in	in	ADP
faba-289	203	2	de	de	X
faba-289	203	3	mooij	mooij	PROPN
faba-289	203	4	r.	r.	PROPN
faba-289	203	5	,	,	PUNCT
faba-289	203	6	a.	a.	NOUN
faba-289	203	7	klemm	klemm	NOUN
faba-289	203	8	,	,	PUNCT
faba-289	203	9	v.	v.	PROPN
faba-289	203	10	perry	perry	PROPN
faba-289	203	11	(	(	PUNCT
faba-289	203	12	ed	ed	NOUN
faba-289	203	13	.	.	PUNCT
faba-289	203	14	)	)	PUNCT
faba-289	203	15	,	,	PUNCT
faba-289	203	16	corporate	corporate	ADJ
faba-289	203	17	income	income	NOUN
faba-289	203	18	tax	tax	NOUN
faba-289	203	19	reforms	reform	NOUN
faba-289	203	20	under	under	ADP
faba-289	203	21	pressure	pressure	NOUN
faba-289	203	22	:	:	PUNCT
faba-289	203	23	why	why	SCONJ
faba-289	203	24	reform	reform	NOUN
faba-289	203	25	is	be	AUX
faba-289	203	26	needed	need	VERB
faba-289	203	27	and	and	CCONJ
faba-289	203	28	how	how	SCONJ
faba-289	203	29	could	could	AUX
faba-289	203	30	it	it	PRON
faba-289	203	31	be	be	AUX
faba-289	203	32	designed	design	VERB
faba-289	203	33	,	,	PUNCT
faba-289	203	34	washington	washington	PROPN
faba-289	203	35	:	:	PUNCT
faba-289	204	1	imf	imf	PROPN
faba-289	204	2	.	.	PROPN
faba-289	204	3	available	available	ADJ
faba-289	204	4	at	at	ADP
faba-289	204	5	:	:	PUNCT
faba-289	204	6	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-underpressure-why-reform-is-needed-and-how-it-could-be-designed-48604	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-underpressure-why-reform-is-needed-and-how-it-could-be-designed-48604	NOUN
faba-289	204	7	(	(	PUNCT
faba-289	204	8	accessed	access	VERB
faba-289	204	9	17	17	NUM
faba-289	204	10	july	july	NOUN
faba-289	204	11	2025	2025	NUM
faba-289	204	12	)	)	PUNCT
faba-289	204	13	laudage	laudage	NOUN
faba-289	204	14	,	,	PUNCT
faba-289	204	15	s.	s.	PROPN
faba-289	204	16	2023	2023	NUM
faba-289	204	17	.	.	PUNCT
faba-289	205	1	the	the	DET
faba-289	205	2	beps	bep	NOUN
faba-289	205	3	project	project	NOUN
faba-289	205	4	:	:	PUNCT
faba-289	205	5	achievements	achievement	NOUN
faba-289	205	6	and	and	CCONJ
faba-289	205	7	remaining	remain	VERB
faba-289	205	8	challenges	challenge	NOUN
faba-289	205	9	.	.	PUNCT
faba-289	206	1	policy	policy	NOUN
faba-289	206	2	brief	brief	NOUN
faba-289	206	3	,	,	PUNCT
faba-289	206	4	no	no	INTJ
faba-289	206	5	.	.	PUNCT
faba-289	207	1	22/2023	22/2023	NUM
faba-289	207	2	,	,	PUNCT
faba-289	207	3	research	research	NOUN
faba-289	207	4	report	report	NOUN
faba-289	207	5	,	,	PUNCT
faba-289	207	6	idos	ido	VERB
faba-289	207	7	(	(	PUNCT
faba-289	207	8	online	online	ADJ
faba-289	207	9	)	)	PUNCT
faba-289	207	10	.	.	PUNCT
faba-289	208	1	available	available	ADJ
faba-289	208	2	at	at	ADP
faba-289	208	3	:	:	PUNCT
faba-289	208	4	https://journals.docuracy.co.uk/jota/article/view/116	https://journals.docuracy.co.uk/jota/article/view/116	NOUN
faba-289	208	5	https://oxfordtax.sbs.ox.ac.uk/files/wp14-25pdf	https://oxfordtax.sbs.ox.ac.uk/files/wp14-25pdf	NOUN
faba-289	208	6	https://oxfordtax.sbs.ox.ac.uk/files/wp22-25-devereuxpdf	https://oxfordtax.sbs.ox.ac.uk/files/wp22-25-devereuxpdf	X
faba-289	208	7	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4009002	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4009002	NUM
faba-289	208	8	https://www.europarl.europa.eu/regdata/etudes/idan/2015/563446/ipol_ida(2015)563446_en.pdf	https://www.europarl.europa.eu/regdata/etudes/idan/2015/563446/ipol_ida(2015)563446_en.pdf	PROPN
faba-289	208	9	https://www.europarl.europa.eu/regdata/etudes/idan/2015/563446/ipol_ida(2015)563446_en.pdf	https://www.europarl.europa.eu/regdata/etudes/idan/2015/563446/ipol_ida(2015)563446_en.pdf	NUM
faba-289	209	1	https://www.europarl.europa.eu/regdata/etudes/brie/2019/642258/eprs_bri(2019)642258_en.pdf	https://www.europarl.europa.eu/regdata/etudes/brie/2019/642258/eprs_bri(2019)642258_en.pdf	DET
faba-289	209	2	https://www.jstor.org/stable/26794434	https://www.jstor.org/stable/26794434	NOUN
faba-289	209	3	https://www.jstor.org/journal/finaarch	https://www.jstor.org/journal/finaarch	ADJ
faba-289	209	4	https://doi.org/10.54648/taxi2020038	https://doi.org/10.54648/taxi2020038	NOUN
faba-289	209	5	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-under-pressure-why-reform-is-needed-and-how-it-could-be-designed-48604	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-under-pressure-why-reform-is-needed-and-how-it-could-be-designed-48604	VERB
faba-289	209	6	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-under-pressure-why-reform-is-needed-and-how-it-could-be-designed-48604	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-under-pressure-why-reform-is-needed-and-how-it-could-be-designed-48604	VERB
faba-289	209	7	https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1053&context=book_chapters	https://repository.law.umich.edu/cgi/viewcontent.cgi?article=1053&context=book_chapter	NOUN
faba-289	209	8	https://doi.org/10.1007/s10797-019-09547-8	https://doi.org/10.1007/s10797-019-09547-8	NUM
faba-289	209	9	http://dx.doi.org/10.2139/ssrn.2111895	http://dx.doi.org/10.2139/ssrn.2111895	VERB
faba-289	209	10	https://doi.org/10.1515/ntaxj-2018-0001	https://doi.org/10.1515/ntaxj-2018-0001	PROPN
faba-289	209	11	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-under-pressure-why-reform-is-needed-and-how-it-could-be-designed-48604	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-under-pressure-why-reform-is-needed-and-how-it-could-be-designed-48604	VERB
faba-289	209	12	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-under-pressure-why-reform-is-needed-and-how-it-could-be-designed-48604	https://www.imf.org/en/publications/books/issues/2021/03/01/corporate-income-taxes-under-pressure-why-reform-is-needed-and-how-it-could-be-designed-48604	VERB
faba-289	209	13	nelly	nelly	ADV
faba-289	209	14	popova/	popova/	NUM
faba-289	209	15	finance	finance	NOUN
faba-289	209	16	,	,	PUNCT
faba-289	209	17	accounting	accounting	NOUN
faba-289	209	18	and	and	CCONJ
faba-289	209	19	business	business	NOUN
faba-289	209	20	analysis	analysis	NOUN
faba-289	209	21	,	,	PUNCT
faba-289	209	22	volume	volume	NOUN
faba-289	209	23	7	7	NUM
faba-289	209	24	,	,	PUNCT
faba-289	209	25	issue	issue	NOUN
faba-289	209	26	2	2	NUM
faba-289	209	27	,	,	PUNCT
faba-289	209	28	2025	2025	NUM
faba-289	209	29	188	188	NUM
faba-289	209	30	https://www.econstor.eu/bitstream/10419/283118/1/pb-22.2023.pdf	https://www.econstor.eu/bitstream/10419/283118/1/pb-22.2023.pdf	NOUN
faba-289	209	31	(	(	PUNCT
faba-289	209	32	accessed	access	VERB
faba-289	209	33	22	22	NUM
faba-289	209	34	july	july	NOUN
faba-289	209	35	2025	2025	NUM
faba-289	209	36	)	)	PUNCT
faba-289	209	37	nicodeme	nicodeme	NOUN
faba-289	209	38	,	,	PUNCT
faba-289	209	39	g.	g.	PROPN
faba-289	209	40	2006	2006	NUM
faba-289	209	41	.	.	PUNCT
faba-289	210	1	corporate	corporate	ADJ
faba-289	210	2	tax	tax	NOUN
faba-289	210	3	competition	competition	NOUN
faba-289	210	4	and	and	CCONJ
faba-289	210	5	coordination	coordination	NOUN
faba-289	210	6	in	in	ADP
faba-289	210	7	the	the	DET
faba-289	210	8	european	european	PROPN
faba-289	210	9	union	union	PROPN
faba-289	210	10	:	:	PUNCT
faba-289	210	11	what	what	PRON
faba-289	210	12	do	do	AUX
faba-289	210	13	we	we	PRON
faba-289	210	14	know	know	VERB
faba-289	210	15	?	?	PUNCT
faba-289	211	1	where	where	SCONJ
faba-289	211	2	do	do	AUX
faba-289	211	3	we	we	PRON
faba-289	211	4	stand	stand	VERB
faba-289	211	5	?	?	PUNCT
faba-289	212	1	mpra	mpra	PROPN
faba-289	212	2	paper	paper	PROPN
faba-289	212	3	no	no	INTJ
faba-289	212	4	.	.	PROPN
faba-289	213	1	107	107	NUM
faba-289	213	2	(	(	PUNCT
faba-289	213	3	online	online	ADJ
faba-289	213	4	)	)	PUNCT
faba-289	213	5	.	.	PUNCT
faba-289	214	1	available	available	ADJ
faba-289	214	2	at	at	ADP
faba-289	214	3	:	:	PUNCT
faba-289	214	4	https://mpra.ub.uni-muenchen.de/107/1/mpra_paper_107.pdf	https://mpra.ub.uni-muenchen.de/107/1/mpra_paper_107.pdf	PROPN
faba-289	214	5	(	(	PUNCT
faba-289	214	6	accessed	access	VERB
faba-289	214	7	16	16	NUM
faba-289	214	8	july	july	PROPN
faba-289	214	9	2025	2025	NUM
faba-289	214	10	)	)	PUNCT
faba-289	214	11	nishat	nishat	PROPN
faba-289	214	12	,	,	PUNCT
faba-289	214	13	a.	a.	NOUN
faba-289	214	14	2024	2024	NUM
faba-289	214	15	.	.	PUNCT
faba-289	215	1	transfer	transfer	NOUN
faba-289	215	2	pricing	pricing	NOUN
faba-289	215	3	and	and	CCONJ
faba-289	215	4	its	its	PRON
faba-289	215	5	impact	impact	NOUN
faba-289	215	6	on	on	ADP
faba-289	215	7	international	international	ADJ
faba-289	215	8	tax	tax	NOUN
faba-289	215	9	competition	competition	NOUN
faba-289	215	10	:	:	PUNCT
faba-289	215	11	perspectives	perspective	NOUN
faba-289	215	12	from	from	ADP
faba-289	215	13	emerging	emerge	VERB
faba-289	215	14	economies	economy	NOUN
faba-289	215	15	,	,	PUNCT
faba-289	215	16	international	international	ADJ
faba-289	215	17	journal	journal	NOUN
faba-289	215	18	of	of	ADP
faba-289	215	19	digital	digital	ADJ
faba-289	215	20	innovation	innovation	NOUN
faba-289	215	21	,	,	PUNCT
faba-289	215	22	5(1	5(1	NUM
faba-289	215	23	):	):	PUNCT
faba-289	215	24	1–6	1–6	NUM
faba-289	215	25	(	(	PUNCT
faba-289	215	26	online	online	ADJ
faba-289	215	27	)	)	PUNCT
faba-289	215	28	.	.	PUNCT
faba-289	216	1	available	available	ADJ
faba-289	216	2	at	at	ADP
faba-289	216	3	:	:	PUNCT
faba-289	216	4	https://researchworkx.com/index.php/ijdi/article/view/53	https://researchworkx.com/index.php/ijdi/article/view/53	PROPN
faba-289	216	5	(	(	PUNCT
faba-289	216	6	accessed	access	VERB
faba-289	216	7	24	24	NUM
faba-289	216	8	july	july	NOUN
faba-289	216	9	2025	2025	NUM
faba-289	216	10	)	)	PUNCT
faba-289	217	1	oecd	oecd	PROPN
faba-289	217	2	.	.	PROPN
faba-289	217	3	1998	1998	NUM
faba-289	217	4	.	.	PUNCT
faba-289	218	1	harmful	harmful	ADJ
faba-289	218	2	tax	tax	NOUN
faba-289	218	3	competition	competition	NOUN
faba-289	218	4	:	:	PUNCT
faba-289	218	5	an	an	DET
faba-289	218	6	emerging	emerge	VERB
faba-289	218	7	global	global	ADJ
faba-289	218	8	issue	issue	NOUN
faba-289	218	9	(	(	PUNCT
faba-289	218	10	online	online	ADJ
faba-289	218	11	)	)	PUNCT
faba-289	218	12	.	.	PUNCT
faba-289	219	1	available	available	ADJ
faba-289	219	2	at	at	ADP
faba-289	219	3	:	:	PUNCT
faba-289	219	4	https://www.oecd.org/en/publications/1998/04/harmful-tax-competition_g1ghgc60.html	https://www.oecd.org/en/publications/1998/04/harmful-tax-competition_g1ghgc60.html	PROPN
faba-289	219	5	(	(	PUNCT
faba-289	219	6	accessed	access	VERB
faba-289	219	7	16	16	NUM
faba-289	219	8	july	july	NOUN
faba-289	219	9	2025	2025	NUM
faba-289	219	10	)	)	PUNCT
faba-289	220	1	oecd	oecd	PROPN
faba-289	220	2	.	.	PROPN
faba-289	220	3	2015	2015	NUM
faba-289	220	4	.	.	PUNCT
faba-289	221	1	aligning	align	VERB
faba-289	221	2	transfer	transfer	NOUN
faba-289	221	3	pricing	pricing	NOUN
faba-289	221	4	outcomes	outcome	NOUN
faba-289	221	5	with	with	ADP
faba-289	221	6	value	value	NOUN
faba-289	221	7	creation	creation	NOUN
faba-289	221	8	,	,	PUNCT
faba-289	221	9	actions	action	NOUN
faba-289	221	10	8	8	NUM
faba-289	221	11	-	-	SYM
faba-289	221	12	10	10	NUM
faba-289	221	13	2015	2015	NUM
faba-289	221	14	final	final	ADJ
faba-289	221	15	reports	report	NOUN
faba-289	221	16	,	,	PUNCT
faba-289	221	17	oecd	oecd	PROPN
faba-289	221	18	/	/	SYM
faba-289	221	19	g20	g20	NOUN
faba-289	221	20	base	base	NOUN
faba-289	221	21	erosion	erosion	NOUN
faba-289	221	22	and	and	CCONJ
faba-289	221	23	profit	profit	NOUN
faba-289	221	24	shifting	shifting	NOUN
faba-289	221	25	project	project	NOUN
faba-289	221	26	,	,	PUNCT
faba-289	221	27	oecd	oecd	PROPN
faba-289	221	28	publishing	publishing	PROPN
faba-289	221	29	,	,	PUNCT
faba-289	221	30	paris	paris	PROPN
faba-289	221	31	.	.	PUNCT
faba-289	222	1	doi	doi	NOUN
faba-289	222	2	:	:	PUNCT
faba-289	222	3	https://doi.org/10.1787/9789264241244-en	https://doi.org/10.1787/9789264241244-en	PROPN
faba-289	222	4	.	.	PUNCT
faba-289	223	1	oecd	oecd	PROPN
faba-289	223	2	.	.	PROPN
faba-289	223	3	2018	2018	NUM
faba-289	223	4	.	.	PUNCT
faba-289	224	1	tax	tax	NOUN
faba-289	224	2	challenges	challenge	NOUN
faba-289	224	3	arising	arise	VERB
faba-289	224	4	from	from	ADP
faba-289	224	5	digitalization	digitalization	NOUN
faba-289	224	6	:	:	PUNCT
faba-289	224	7	interim	interim	ADJ
faba-289	224	8	report	report	NOUN
faba-289	224	9	2018	2018	NUM
faba-289	224	10	.	.	PUNCT
faba-289	225	1	inclusive	inclusive	ADJ
faba-289	225	2	framework	framework	NOUN
faba-289	225	3	on	on	ADP
faba-289	225	4	beps	bep	NOUN
faba-289	225	5	.	.	PUNCT
faba-289	226	1	available	available	ADJ
faba-289	226	2	at	at	ADP
faba-289	226	3	:	:	PUNCT
faba-289	226	4	https://doi.org/10.1787/9789264293083-en	https://doi.org/10.1787/9789264293083-en	VERB
faba-289	226	5	(	(	PUNCT
faba-289	226	6	accessed	access	VERB
faba-289	226	7	on	on	ADP
faba-289	226	8	23.07.2024	23.07.2024	NUM
faba-289	226	9	)	)	PUNCT
faba-289	226	10	oecd	oecd	PROPN
faba-289	226	11	.	.	PROPN
faba-289	226	12	2019	2019	NUM
faba-289	226	13	.	.	PUNCT
faba-289	227	1	harmful	harmful	ADJ
faba-289	227	2	tax	tax	NOUN
faba-289	227	3	practices	practice	NOUN
faba-289	227	4	2018	2018	NUM
faba-289	227	5	progress	progress	NOUN
faba-289	227	6	report	report	NOUN
faba-289	227	7	on	on	ADP
faba-289	227	8	preferential	preferential	ADJ
faba-289	227	9	regimes	regime	NOUN
faba-289	227	10	:	:	PUNCT
faba-289	227	11	inclusive	inclusive	ADJ
faba-289	227	12	framework	framework	NOUN
faba-289	227	13	on	on	ADP
faba-289	227	14	beps	bep	NOUN
faba-289	227	15	:	:	PUNCT
faba-289	227	16	action	action	NOUN
faba-289	227	17	5	5	NUM
faba-289	227	18	,	,	PUNCT
faba-289	227	19	oecd	oecd	PROPN
faba-289	227	20	/	/	SYM
faba-289	227	21	g20	g20	NOUN
faba-289	227	22	base	base	NOUN
faba-289	227	23	erosion	erosion	NOUN
faba-289	227	24	and	and	CCONJ
faba-289	227	25	profit	profit	NOUN
faba-289	227	26	shifting	shifting	NOUN
faba-289	227	27	project	project	NOUN
faba-289	227	28	,	,	PUNCT
faba-289	227	29	oecd	oecd	PROPN
faba-289	227	30	publishing	publishing	PROPN
faba-289	227	31	,	,	PUNCT
faba-289	227	32	paris	paris	PROPN
faba-289	227	33	.	.	PUNCT
faba-289	228	1	doi	doi	PROPN
faba-289	228	2	:	:	PUNCT
faba-289	228	3	https://doi.org/10.1787/9789264311480-en	https://doi.org/10.1787/9789264311480-en	PROPN
faba-289	228	4	oecd.2023	oecd.2023	PROPN
faba-289	228	5	.	.	PUNCT
faba-289	229	1	the	the	DET
faba-289	229	2	multilateral	multilateral	ADJ
faba-289	229	3	convention	convention	NOUN
faba-289	229	4	to	to	PART
faba-289	229	5	implement	implement	VERB
faba-289	229	6	amount	amount	NOUN
faba-289	229	7	a	a	PRON
faba-289	229	8	of	of	ADP
faba-289	229	9	pillar	pillar	NOUN
faba-289	229	10	one	one	NUM
faba-289	229	11	two	two	NUM
faba-289	229	12	-	-	PUNCT
faba-289	229	13	pillar	pillar	NOUN
faba-289	229	14	solution	solution	NOUN
faba-289	229	15	to	to	PART
faba-289	229	16	address	address	VERB
faba-289	229	17	the	the	DET
faba-289	229	18	tax	tax	NOUN
faba-289	229	19	challenges	challenge	NOUN
faba-289	229	20	arising	arise	VERB
faba-289	229	21	from	from	ADP
faba-289	229	22	the	the	DET
faba-289	229	23	digitalisation	digitalisation	NOUN
faba-289	229	24	of	of	ADP
faba-289	229	25	the	the	DET
faba-289	229	26	economy	economy	NOUN
faba-289	229	27	(	(	PUNCT
faba-289	229	28	online	online	ADJ
faba-289	229	29	)	)	PUNCT
faba-289	229	30	.	.	PUNCT
faba-289	230	1	available	available	ADJ
faba-289	230	2	at	at	ADP
faba-289	230	3	:	:	PUNCT
faba-289	230	4	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-internationaltax/multilateral-convention-to-implement-amount-a-of-pillar-one.pdf	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-internationaltax/multilateral-convention-to-implement-amount-a-of-pillar-one.pdf	PROPN
faba-289	230	5	(	(	PUNCT
faba-289	230	6	accessed	access	VERB
faba-289	230	7	18	18	NUM
faba-289	230	8	july	july	NOUN
faba-289	230	9	2025	2025	NUM
faba-289	230	10	)	)	PUNCT
faba-289	231	1	oecd	oecd	PROPN
faba-289	231	2	.	.	PROPN
faba-289	231	3	2023a	2023a	NUM
faba-289	231	4	.	.	PUNCT
faba-289	232	1	minimum	minimum	ADJ
faba-289	232	2	tax	tax	NOUN
faba-289	232	3	implementation	implementation	NOUN
faba-289	232	4	handbook	handbook	NOUN
faba-289	232	5	(	(	PUNCT
faba-289	232	6	pillar	pillar	NOUN
faba-289	232	7	two	two	NUM
faba-289	232	8	)	)	PUNCT
faba-289	232	9	,	,	PUNCT
faba-289	232	10	oecd	oecd	PROPN
faba-289	232	11	/	/	SYM
faba-289	232	12	g20	g20	NOUN
faba-289	232	13	base	base	NOUN
faba-289	232	14	erosion	erosion	NOUN
faba-289	232	15	and	and	CCONJ
faba-289	232	16	profit	profit	NOUN
faba-289	232	17	shifting	shifting	NOUN
faba-289	232	18	project	project	NOUN
faba-289	232	19	,	,	PUNCT
faba-289	232	20	oecd	oecd	PROPN
faba-289	232	21	,	,	PUNCT
faba-289	232	22	paris	paris	PROPN
faba-289	232	23	(	(	PUNCT
faba-289	232	24	online	online	ADJ
faba-289	232	25	)	)	PUNCT
faba-289	232	26	.	.	PUNCT
faba-289	233	1	available	available	ADJ
faba-289	233	2	at	at	ADP
faba-289	233	3	:	:	PUNCT
faba-289	233	4	https://www.oecd.org/tax/beps/minimum-tax-implementation-handbook-pillar-two.pdf	https://www.oecd.org/tax/beps/minimum-tax-implementation-handbook-pillar-two.pdf	NOUN
faba-289	233	5	(	(	PUNCT
faba-289	233	6	accessed	access	VERB
faba-289	233	7	on	on	ADP
faba-289	233	8	30.07.2024	30.07.2024	NUM
faba-289	233	9	)	)	PUNCT
faba-289	233	10	oecd	oecd	PROPN
faba-289	233	11	.	.	PROPN
faba-289	233	12	2024	2024	NUM
faba-289	233	13	.	.	PUNCT
faba-289	234	1	economic	economic	ADJ
faba-289	234	2	impact	impact	NOUN
faba-289	234	3	assessment	assessment	NOUN
faba-289	234	4	of	of	ADP
faba-289	234	5	the	the	DET
faba-289	234	6	global	global	ADJ
faba-289	234	7	minimum	minimum	ADJ
faba-289	234	8	tax	tax	NOUN
faba-289	234	9	:	:	PUNCT
faba-289	234	10	summary	summary	NOUN
faba-289	234	11	(	(	PUNCT
faba-289	234	12	online	online	ADJ
faba-289	234	13	)	)	PUNCT
faba-289	234	14	.	.	PUNCT
faba-289	235	1	available	available	ADJ
faba-289	235	2	at	at	ADP
faba-289	235	3	:	:	PUNCT
faba-289	235	4	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-internationaltax/summary-economic-impact-assessment-global-minimum-tax-january-2024.pdf	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-internationaltax/summary-economic-impact-assessment-global-minimum-tax-january-2024.pdf	NOUN
faba-289	235	5	(	(	PUNCT
faba-289	235	6	accessed	access	VERB
faba-289	235	7	30	30	NUM
faba-289	235	8	july	july	NOUN
faba-289	235	9	2025	2025	NUM
faba-289	235	10	)	)	PUNCT
faba-289	235	11	wehke	wehke	PROPN
faba-289	235	12	,	,	PUNCT
faba-289	235	13	s.	s.	PROPN
faba-289	235	14	2006	2006	NUM
faba-289	235	15	.	.	PUNCT
faba-289	236	1	tax	tax	NOUN
faba-289	236	2	competition	competition	NOUN
faba-289	236	3	and	and	CCONJ
faba-289	236	4	partial	partial	ADJ
faba-289	236	5	coordination	coordination	NOUN
faba-289	236	6	.	.	PUNCT
faba-289	237	1	finanzarchiv	finanzarchiv	PROPN
faba-289	237	2	/	/	SYM
faba-289	237	3	public	public	ADJ
faba-289	237	4	finance	finance	NOUN
faba-289	237	5	analysis	analysis	NOUN
faba-289	237	6	,	,	PUNCT
faba-289	237	7	62	62	NUM
faba-289	237	8	(	(	PUNCT
faba-289	237	9	3	3	NUM
faba-289	237	10	):	):	PUNCT
faba-289	237	11	416436	416436	NUM
faba-289	237	12	https://www.econstor.eu/bitstream/10419/283118/1/pb-22.2023.pdf	https://www.econstor.eu/bitstream/10419/283118/1/pb-22.2023.pdf	NOUN
faba-289	237	13	https://mpra.ub.uni-muenchen.de/107/1/mpra_paper_107.pdf	https://mpra.ub.uni-muenchen.de/107/1/mpra_paper_107.pdf	PROPN
faba-289	237	14	https://www.oecd.org/en/publications/1998/04/harmful-tax-competition_g1ghgc60.html	https://www.oecd.org/en/publications/1998/04/harmful-tax-competition_g1ghgc60.html	PROPN
faba-289	237	15	https://doi.org/10.1787/9789264241244-en	https://doi.org/10.1787/9789264241244-en	VERB
faba-289	237	16	https://doi.org/10.1787/9789264293083-en	https://doi.org/10.1787/9789264293083-en	VERB
faba-289	237	17	https://doi.org/10.1787/9789264311480-en	https://doi.org/10.1787/9789264311480-en	ADJ
faba-289	237	18	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/multilateral-convention-to-implement-amount-a-of-pillar-one.pdf	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/multilateral-convention-to-implement-amount-a-of-pillar-one.pdf	NOUN
faba-289	237	19	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/multilateral-convention-to-implement-amount-a-of-pillar-one.pdf	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/multilateral-convention-to-implement-amount-a-of-pillar-one.pdf	NOUN
faba-289	237	20	https://www.oecd.org/tax/beps/minimum-tax-implementation-handbook-pillar-two.pdf	https://www.oecd.org/tax/beps/minimum-tax-implementation-handbook-pillar-two.pdf	NOUN
faba-289	237	21	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/summary-economic-impact-assessment-global-minimum-tax-january-2024.pdf	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/summary-economic-impact-assessment-global-minimum-tax-january-2024.pdf	NOUN
faba-289	237	22	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/summary-economic-impact-assessment-global-minimum-tax-january-2024.pdf	https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/summary-economic-impact-assessment-global-minimum-tax-january-2024.pdf	PROPN
faba-289	237	23	https://www.jstor.org/journal/finaarch	https://www.jstor.org/journal/finaarch	ADJ