id	sid	tid	token	lemma	pos
ftr-352	1	1	florida	florida	PROPN
ftr-352	1	2	tax	tax	PROPN
ftr-352	1	3	review	review	NOUN
ftr-352	1	4	volume	volume	NOUN
ftr-352	1	5	10	10	NUM
ftr-352	1	6	2009	2009	NUM
ftr-352	1	7	number	number	NOUN
ftr-352	1	8	1	1	NUM
ftr-352	1	9	the	the	DET
ftr-352	1	10	new	new	ADJ
ftr-352	1	11	oecd	oecd	PROPN
ftr-352	1	12	approach	approach	NOUN
ftr-352	1	13	on	on	ADP
ftr-352	1	14	profit	profit	NOUN
ftr-352	1	15	allocation	allocation	NOUN
ftr-352	1	16	:	:	PUNCT
ftr-352	1	17	a	a	DET
ftr-352	1	18	step	step	NOUN
ftr-352	1	19	forward	forward	ADV
ftr-352	1	20	towards	towards	ADP
ftr-352	1	21	neutral	neutral	ADJ
ftr-352	1	22	treatment	treatment	NOUN
ftr-352	1	23	of	of	ADP
ftr-352	1	24	permanent	permanent	ADJ
ftr-352	1	25	establishments	establishment	NOUN
ftr-352	1	26	and	and	CCONJ
ftr-352	1	27	subsidiaries	subsidiary	NOUN
ftr-352	1	28	by	by	ADP
ftr-352	1	29	professor	professor	PROPN
ftr-352	1	30	dr	dr	PROPN
ftr-352	1	31	.	.	PROPN
ftr-352	1	32	irene	irene	PROPN
ftr-352	1	33	j.j	j.j	PROPN
ftr-352	1	34	.	.	PROPN
ftr-352	1	35	burgers	burgers	PROPN
ftr-352	1	36	*	*	PUNCT
ftr-352	1	37	i.	i.	NOUN
ftr-352	1	38	introduction	introduction	NOUN
ftr-352	1	39	................................................	................................................	PUNCT
ftr-352	1	40	52	52	NUM
ftr-352	1	41	ii	ii	NOUN
ftr-352	1	42	.	.	PUNCT
ftr-352	2	1	historical	historical	ADJ
ftr-352	2	2	background	background	NOUN
ftr-352	2	3	..............................	..............................	PUNCT
ftr-352	3	1	54	54	NUM
ftr-352	3	2	iii	iii	NOUN
ftr-352	3	3	.	.	PUNCT
ftr-352	4	1	the	the	DET
ftr-352	4	2	new	new	ADJ
ftr-352	4	3	oecd	oecd	PROPN
ftr-352	4	4	approach	approach	NOUN
ftr-352	4	5	to	to	ADP
ftr-352	4	6	allocation	allocation	NOUN
ftr-352	4	7	of	of	ADP
ftr-352	4	8	profits	profit	NOUN
ftr-352	4	9	to	to	ADP
ftr-352	4	10	permanent	permanent	ADJ
ftr-352	4	11	establishment	establishment	NOUN
ftr-352	4	12	.........................	.........................	PUNCT
ftr-352	4	13	......	......	PUNCT
ftr-352	5	1	59	59	NUM
ftr-352	5	2	a.	a.	NOUN
ftr-352	5	3	the	the	DET
ftr-352	5	4	2008	2008	NUM
ftr-352	5	5	commentary	commentary	NOUN
ftr-352	5	6	............................	............................	PUNCT
ftr-352	5	7	61	61	NUM
ftr-352	5	8	b.	b.	NOUN
ftr-352	5	9	the	the	DET
ftr-352	5	10	proposal	proposal	NOUN
ftr-352	5	11	for	for	ADP
ftr-352	5	12	a	a	DET
ftr-352	5	13	new	new	ADJ
ftr-352	5	14	article	article	NOUN
ftr-352	5	15	7	7	NUM
ftr-352	5	16	oced	oce	VERB
ftr-352	5	17	.................	.................	PUNCT
ftr-352	5	18	64	64	NUM
ftr-352	5	19	iv	iv	NOUN
ftr-352	5	20	.	.	PUNCT
ftr-352	6	1	does	do	AUX
ftr-352	6	2	the	the	DET
ftr-352	6	3	new	new	ADJ
ftr-352	6	4	oecd	oecd	PROPN
ftr-352	6	5	approach	approach	NOUN
ftr-352	6	6	result	result	NOUN
ftr-352	6	7	in	in	ADP
ftr-352	6	8	deeming	deem	VERB
ftr-352	6	9	the	the	DET
ftr-352	6	10	permanent	permanent	ADJ
ftr-352	6	11	establishment	establishment	NOUN
ftr-352	6	12	as	as	ADP
ftr-352	6	13	subsidiary	subsidiary	NOUN
ftr-352	6	14	?	?	PUNCT
ftr-352	6	15	.	.	PUNCT
ftr-352	6	16	.	.	PUNCT
ftr-352	7	1	..	..	PUNCT
ftr-352	7	2	.	.	PUNCT
ftr-352	7	3	.	.	PUNCT
ftr-352	8	1	.	.	PUNCT
ftr-352	9	1	..	..	PUNCT
ftr-352	9	2	.	.	PUNCT
ftr-352	9	3	.	.	PUNCT
ftr-352	10	1	..	..	PUNCT
ftr-352	10	2	.	.	PUNCT
ftr-352	11	1	..	..	PUNCT
ftr-352	11	2	.	.	PUNCT
ftr-352	12	1	.	.	PUNCT
ftr-352	13	1	70	70	NUM
ftr-352	14	1	v.	v.	ADP
ftr-352	14	2	justification	justification	NOUN
ftr-352	14	3	grounds	ground	NOUN
ftr-352	14	4	for	for	ADP
ftr-352	14	5	not	not	PART
ftr-352	14	6	deeming	deem	VERB
ftr-352	14	7	a	a	DET
ftr-352	14	8	permanent	permanent	ADJ
ftr-352	14	9	establishment	establishment	NOUN
ftr-352	14	10	as	as	ADP
ftr-352	14	11	subsidiary	subsidiary	NOUN
ftr-352	14	12	....................................	....................................	PUNCT
ftr-352	14	13	72	72	NUM
ftr-352	14	14	vi	vi	NOUN
ftr-352	14	15	.	.	PROPN
ftr-352	14	16	conclusion	conclusion	NOUN
ftr-352	14	17	....	....	PUNCT
ftr-352	14	18	...............................................	...............................................	PUNCT
ftr-352	15	1	74	74	NUM
ftr-352	15	2	*	*	PUNCT
ftr-352	15	3	professor	professor	NOUN
ftr-352	15	4	of	of	ADP
ftr-352	15	5	international	international	ADJ
ftr-352	15	6	tax	tax	NOUN
ftr-352	15	7	law	law	NOUN
ftr-352	15	8	and	and	CCONJ
ftr-352	15	9	professor	professor	NOUN
ftr-352	15	10	of	of	ADP
ftr-352	15	11	economics	economic	NOUN
ftr-352	15	12	of	of	ADP
ftr-352	15	13	taxation	taxation	NOUN
ftr-352	15	14	,	,	PUNCT
ftr-352	15	15	university	university	NOUN
ftr-352	15	16	of	of	ADP
ftr-352	15	17	groningen	groningen	PROPN
ftr-352	15	18	,	,	PUNCT
ftr-352	15	19	the	the	DET
ftr-352	15	20	netherlands	netherlands	PROPN
ftr-352	15	21	.	.	PUNCT
ftr-352	16	1	51	51	NUM
ftr-352	16	2	florida	florida	PROPN
ftr-352	16	3	tax	tax	PROPN
ftr-352	16	4	review	review	PROPN
ftr-352	16	5	i.	i.	NOUN
ftr-352	16	6	introduction	introduction	NOUN
ftr-352	16	7	one	one	NUM
ftr-352	16	8	of	of	ADP
ftr-352	16	9	the	the	DET
ftr-352	16	10	vexing	vexing	ADJ
ftr-352	16	11	questions	question	NOUN
ftr-352	16	12	in	in	ADP
ftr-352	16	13	tax	tax	NOUN
ftr-352	16	14	law	law	NOUN
ftr-352	16	15	is	be	AUX
ftr-352	16	16	whether	whether	SCONJ
ftr-352	16	17	or	or	CCONJ
ftr-352	16	18	not	not	PART
ftr-352	16	19	the	the	DET
ftr-352	16	20	legal	legal	ADJ
ftr-352	16	21	form	form	NOUN
ftr-352	16	22	should	should	AUX
ftr-352	16	23	make	make	VERB
ftr-352	16	24	a	a	DET
ftr-352	16	25	difference	difference	NOUN
ftr-352	16	26	in	in	ADP
ftr-352	16	27	taxing	tax	VERB
ftr-352	16	28	companies	company	NOUN
ftr-352	16	29	.	.	PUNCT
ftr-352	17	1	this	this	DET
ftr-352	17	2	question	question	NOUN
ftr-352	17	3	arises	arise	VERB
ftr-352	17	4	amongst	amongst	ADP
ftr-352	17	5	others	other	NOUN
ftr-352	17	6	when	when	SCONJ
ftr-352	17	7	companies	company	NOUN
ftr-352	17	8	do	do	VERB
ftr-352	17	9	business	business	NOUN
ftr-352	17	10	outside	outside	ADP
ftr-352	17	11	their	their	PRON
ftr-352	17	12	country	country	NOUN
ftr-352	17	13	of	of	ADP
ftr-352	17	14	residence	residence	NOUN
ftr-352	17	15	.	.	PUNCT
ftr-352	18	1	companies	company	NOUN
ftr-352	18	2	may	may	AUX
ftr-352	18	3	set	set	VERB
ftr-352	18	4	up	up	ADP
ftr-352	18	5	a	a	DET
ftr-352	18	6	subsidiary	subsidiary	NOUN
ftr-352	18	7	.	.	PUNCT
ftr-352	19	1	the	the	DET
ftr-352	19	2	subsidiary	subsidiary	NOUN
ftr-352	19	3	,	,	PUNCT
ftr-352	19	4	being	be	AUX
ftr-352	19	5	a	a	DET
ftr-352	19	6	separate	separate	ADJ
ftr-352	19	7	legal	legal	ADJ
ftr-352	19	8	person	person	NOUN
ftr-352	19	9	,	,	PUNCT
ftr-352	19	10	will	will	AUX
ftr-352	19	11	in	in	ADP
ftr-352	19	12	most	most	ADJ
ftr-352	19	13	countries	country	NOUN
ftr-352	19	14	be	be	AUX
ftr-352	19	15	taxed	tax	VERB
ftr-352	19	16	as	as	ADP
ftr-352	19	17	a	a	DET
ftr-352	19	18	resident	resident	ADJ
ftr-352	19	19	company	company	NOUN
ftr-352	19	20	in	in	ADP
ftr-352	19	21	the	the	DET
ftr-352	19	22	state	state	NOUN
ftr-352	19	23	of	of	ADP
ftr-352	19	24	incorporation	incorporation	NOUN
ftr-352	19	25	and/or	and/or	CCONJ
ftr-352	19	26	in	in	ADP
ftr-352	19	27	the	the	DET
ftr-352	19	28	state	state	NOUN
ftr-352	19	29	in	in	ADP
ftr-352	19	30	which	which	PRON
ftr-352	19	31	it	it	PRON
ftr-352	19	32	has	have	VERB
ftr-352	19	33	its	its	PRON
ftr-352	19	34	effective	effective	ADJ
ftr-352	19	35	management	management	NOUN
ftr-352	19	36	.	.	PUNCT
ftr-352	19	37	'	'	PUNCT
ftr-352	20	1	it	it	PRON
ftr-352	20	2	will	will	AUX
ftr-352	20	3	be	be	AUX
ftr-352	20	4	taxed	tax	VERB
ftr-352	20	5	as	as	SCONJ
ftr-352	20	6	if	if	SCONJ
ftr-352	20	7	it	it	PRON
ftr-352	20	8	acts	act	VERB
ftr-352	20	9	on	on	ADP
ftr-352	20	10	an	an	DET
ftr-352	20	11	arm	arm	NOUN
ftr-352	20	12	's	's	PART
ftr-352	20	13	length	length	NOUN
ftr-352	20	14	basis	basis	NOUN
ftr-352	20	15	with	with	ADP
ftr-352	20	16	the	the	DET
ftr-352	20	17	parent	parent	NOUN
ftr-352	20	18	company	company	NOUN
ftr-352	20	19	and	and	CCONJ
ftr-352	20	20	other	other	ADJ
ftr-352	20	21	associated	associate	VERB
ftr-352	20	22	companies.2	companies.2	PROPN
ftr-352	20	23	in	in	ADP
ftr-352	20	24	case	case	NOUN
ftr-352	20	25	the	the	DET
ftr-352	20	26	taxpayer	taxpayer	NOUN
ftr-352	20	27	performs	perform	VERB
ftr-352	20	28	its	its	PRON
ftr-352	20	29	foreign	foreign	ADJ
ftr-352	20	30	activities	activity	NOUN
ftr-352	20	31	without	without	ADP
ftr-352	20	32	setting	set	VERB
ftr-352	20	33	up	up	ADP
ftr-352	20	34	a	a	DET
ftr-352	20	35	subsidiary	subsidiary	NOUN
ftr-352	20	36	the	the	DET
ftr-352	20	37	income	income	NOUN
ftr-352	20	38	derived	derive	VERB
ftr-352	20	39	from	from	ADP
ftr-352	20	40	these	these	DET
ftr-352	20	41	foreign	foreign	ADJ
ftr-352	20	42	activities	activity	NOUN
ftr-352	20	43	may	may	AUX
ftr-352	20	44	also	also	ADV
ftr-352	20	45	be	be	AUX
ftr-352	20	46	taxed	tax	VERB
ftr-352	20	47	in	in	ADP
ftr-352	20	48	the	the	DET
ftr-352	20	49	country	country	NOUN
ftr-352	20	50	where	where	SCONJ
ftr-352	20	51	the	the	DET
ftr-352	20	52	activity	activity	NOUN
ftr-352	20	53	is	be	AUX
ftr-352	20	54	performed	perform	VERB
ftr-352	20	55	.	.	PUNCT
ftr-352	21	1	most	most	ADJ
ftr-352	21	2	countries	country	NOUN
ftr-352	21	3	tax	tax	VERB
ftr-352	21	4	non	non	NOUN
ftr-352	21	5	-	-	NOUN
ftr-352	21	6	residents	resident	NOUN
ftr-352	21	7	on	on	ADP
ftr-352	21	8	income	income	NOUN
ftr-352	21	9	derived	derive	VERB
ftr-352	21	10	from	from	ADP
ftr-352	21	11	sources	source	NOUN
ftr-352	21	12	in	in	ADP
ftr-352	21	13	their	their	PRON
ftr-352	21	14	country	country	NOUN
ftr-352	21	15	including	include	VERB
ftr-352	21	16	income	income	NOUN
ftr-352	21	17	derived	derive	VERB
ftr-352	21	18	from	from	ADP
ftr-352	21	19	permanent	permanent	ADJ
ftr-352	21	20	establishments	establishment	NOUN
ftr-352	21	21	situated	situate	VERB
ftr-352	21	22	in	in	ADP
ftr-352	21	23	that	that	DET
ftr-352	21	24	country	country	NOUN
ftr-352	21	25	.	.	PUNCT
ftr-352	21	26	'	'	PUNCT
ftr-352	22	1	these	these	DET
ftr-352	22	2	countries	country	NOUN
ftr-352	22	3	generally	generally	ADV
ftr-352	22	4	use	use	VERB
ftr-352	22	5	the	the	DET
ftr-352	22	6	concept	concept	NOUN
ftr-352	22	7	of	of	ADP
ftr-352	22	8	permanent	permanent	ADJ
ftr-352	22	9	establishment	establishment	NOUN
ftr-352	22	10	both	both	CCONJ
ftr-352	22	11	in	in	ADP
ftr-352	22	12	their	their	PRON
ftr-352	22	13	domestic	domestic	ADJ
ftr-352	22	14	law	law	NOUN
ftr-352	22	15	and	and	CCONJ
ftr-352	22	16	in	in	ADP
ftr-352	22	17	tax	tax	NOUN
ftr-352	22	18	treaties	treaty	NOUN
ftr-352	22	19	.	.	PUNCT
ftr-352	23	1	a	a	DET
ftr-352	23	2	permanent	permanent	ADJ
ftr-352	23	3	establishment	establishment	NOUN
ftr-352	23	4	generally	generally	ADV
ftr-352	23	5	is	be	AUX
ftr-352	23	6	defined	define	VERB
ftr-352	23	7	as	as	ADP
ftr-352	23	8	a	a	DET
ftr-352	23	9	fixed	fix	VERB
ftr-352	23	10	place	place	NOUN
ftr-352	23	11	of	of	ADP
ftr-352	23	12	business	business	NOUN
ftr-352	23	13	through	through	ADP
ftr-352	23	14	which	which	PRON
ftr-352	23	15	the	the	DET
ftr-352	23	16	business	business	NOUN
ftr-352	23	17	of	of	ADP
ftr-352	23	18	an	an	DET
ftr-352	23	19	enterprise	enterprise	NOUN
ftr-352	23	20	is	be	AUX
ftr-352	23	21	wholly	wholly	ADV
ftr-352	23	22	or	or	CCONJ
ftr-352	23	23	partly	partly	ADV
ftr-352	23	24	carried	carry	VERB
ftr-352	23	25	on	on	ADP
ftr-352	23	26	.	.	PUNCT
ftr-352	24	1	pe	pe	NOUN
ftr-352	24	2	-	-	PUNCT
ftr-352	24	3	profits	profit	NOUN
ftr-352	24	4	are	be	AUX
ftr-352	24	5	determined	determine	VERB
ftr-352	24	6	on	on	ADP
ftr-352	24	7	the	the	DET
ftr-352	24	8	basis	basis	NOUN
ftr-352	24	9	of	of	ADP
ftr-352	24	10	the	the	DET
ftr-352	24	11	separate	separate	ADJ
ftr-352	24	12	enterprise	enterprise	NOUN
ftr-352	24	13	theory	theory	NOUN
ftr-352	24	14	for	for	ADP
ftr-352	24	15	allocating	allocate	VERB
ftr-352	24	16	profits	profit	NOUN
ftr-352	24	17	to	to	ADP
ftr-352	24	18	permanent	permanent	ADJ
ftr-352	24	19	establishments:4	establishments:4	PROPN
ftr-352	24	20	the	the	DET
ftr-352	24	21	pe	pe	ADJ
ftr-352	24	22	-	-	PUNCT
ftr-352	24	23	state	state	NOUN
ftr-352	24	24	taxes	taxis	NOUN
ftr-352	24	25	the	the	DET
ftr-352	24	26	profits	profit	NOUN
ftr-352	24	27	which	which	PRON
ftr-352	24	28	the	the	DET
ftr-352	24	29	permanent	permanent	ADJ
ftr-352	24	30	establishment	establishment	NOUN
ftr-352	24	31	might	might	AUX
ftr-352	24	32	be	be	AUX
ftr-352	24	33	expected	expect	VERB
ftr-352	24	34	to	to	PART
ftr-352	24	35	make	make	VERB
ftr-352	24	36	if	if	SCONJ
ftr-352	24	37	it	it	PRON
ftr-352	24	38	were	be	AUX
ftr-352	24	39	a	a	DET
ftr-352	24	40	distinct	distinct	ADJ
ftr-352	24	41	and	and	CCONJ
ftr-352	24	42	separate	separate	ADJ
ftr-352	24	43	enterprise	enterprise	NOUN
ftr-352	24	44	engaged	engage	VERB
ftr-352	24	45	in	in	ADP
ftr-352	24	46	the	the	DET
ftr-352	24	47	same	same	ADJ
ftr-352	24	48	or	or	CCONJ
ftr-352	24	49	similar	similar	ADJ
ftr-352	24	50	activities	activity	NOUN
ftr-352	24	51	under	under	ADP
ftr-352	24	52	the	the	DET
ftr-352	24	53	same	same	ADJ
ftr-352	24	54	or	or	CCONJ
ftr-352	24	55	similar	similar	ADJ
ftr-352	24	56	conditions	condition	NOUN
ftr-352	24	57	and	and	CCONJ
ftr-352	24	58	dealing	deal	VERB
ftr-352	24	59	wholly	wholly	ADV
ftr-352	24	60	independently	independently	ADV
ftr-352	24	61	with	with	ADP
ftr-352	24	62	the	the	DET
ftr-352	24	63	enterprise	enterprise	NOUN
ftr-352	24	64	of	of	ADP
ftr-352	24	65	which	which	PRON
ftr-352	24	66	it	it	PRON
ftr-352	24	67	is	be	AUX
ftr-352	24	68	a	a	DET
ftr-352	24	69	permanent	permanent	ADJ
ftr-352	24	70	establishment	establishment	NOUN
ftr-352	24	71	.	.	PUNCT
ftr-352	25	1	important	important	ADJ
ftr-352	25	2	exception	exception	NOUN
ftr-352	25	3	is	be	AUX
ftr-352	25	4	the	the	DET
ftr-352	25	5	united	united	PROPN
ftr-352	25	6	states	states	PROPN
ftr-352	25	7	.	.	PUNCT
ftr-352	26	1	in	in	ADP
ftr-352	26	2	its	its	PRON
ftr-352	26	3	tax	tax	NOUN
ftr-352	26	4	treaties	treaty	NOUN
ftr-352	26	5	the	the	DET
ftr-352	26	6	united	united	PROPN
ftr-352	26	7	states	states	PROPN
ftr-352	26	8	1	1	NUM
ftr-352	26	9	.	.	PUNCT
ftr-352	27	1	some	some	DET
ftr-352	27	2	countries	country	NOUN
ftr-352	27	3	use	use	VERB
ftr-352	27	4	incorporation	incorporation	NOUN
ftr-352	27	5	for	for	ADP
ftr-352	27	6	determining	determine	VERB
ftr-352	27	7	residency	residency	NOUN
ftr-352	27	8	,	,	PUNCT
ftr-352	27	9	others	other	NOUN
ftr-352	27	10	use	use	VERB
ftr-352	27	11	effective	effective	ADJ
ftr-352	27	12	place	place	NOUN
ftr-352	27	13	of	of	ADP
ftr-352	27	14	management	management	NOUN
ftr-352	27	15	.	.	PUNCT
ftr-352	28	1	2	2	X
ftr-352	28	2	.	.	X
ftr-352	28	3	for	for	ADP
ftr-352	28	4	a	a	DET
ftr-352	28	5	historical	historical	ADJ
ftr-352	28	6	overview	overview	NOUN
ftr-352	28	7	of	of	ADP
ftr-352	28	8	the	the	DET
ftr-352	28	9	u.s	u.s	PROPN
ftr-352	28	10	.	.	PROPN
ftr-352	28	11	approach	approach	NOUN
ftr-352	28	12	to	to	ADP
ftr-352	28	13	intercompany	intercompany	NOUN
ftr-352	28	14	pricing	pricing	NOUN
ftr-352	28	15	see	see	VERB
ftr-352	28	16	lawrence	lawrence	PROPN
ftr-352	28	17	m.	m.	PROPN
ftr-352	28	18	axelrod	axelrod	PROPN
ftr-352	28	19	,	,	PUNCT
ftr-352	28	20	intercompany	intercompany	NOUN
ftr-352	28	21	transactions	transaction	NOUN
ftr-352	28	22	,	,	PUNCT
ftr-352	28	23	practicing	practice	VERB
ftr-352	28	24	law	law	NOUN
ftr-352	28	25	institute	institute	NOUN
ftr-352	28	26	,	,	PUNCT
ftr-352	28	27	tax	tax	NOUN
ftr-352	28	28	law	law	NOUN
ftr-352	28	29	and	and	CCONJ
ftr-352	28	30	estate	estate	NOUN
ftr-352	28	31	planning	planning	NOUN
ftr-352	28	32	course	course	NOUN
ftr-352	28	33	handbook	handbook	NOUN
ftr-352	28	34	series	series	PROPN
ftr-352	28	35	tax	tax	NOUN
ftr-352	28	36	law	law	NOUN
ftr-352	28	37	and	and	CCONJ
ftr-352	28	38	practice	practice	VERB
ftr-352	28	39	pli	pli	PROPN
ftr-352	28	40	order	order	NOUN
ftr-352	28	41	no	no	INTJ
ftr-352	28	42	.	.	NOUN
ftr-352	28	43	11569	11569	NUM
ftr-352	28	44	,	,	PUNCT
ftr-352	28	45	october	october	PROPN
ftr-352	28	46	-	-	PUNCT
ftr-352	28	47	november	november	PROPN
ftr-352	28	48	,	,	PUNCT
ftr-352	28	49	2007	2007	NUM
ftr-352	28	50	,	,	PUNCT
ftr-352	28	51	tax	tax	NOUN
ftr-352	28	52	strategies	strategy	NOUN
ftr-352	28	53	for	for	ADP
ftr-352	28	54	corporate	corporate	ADJ
ftr-352	28	55	acquisitions	acquisition	NOUN
ftr-352	28	56	,	,	PUNCT
ftr-352	28	57	dispositions	disposition	NOUN
ftr-352	28	58	,	,	PUNCT
ftr-352	28	59	spin	spin	NOUN
ftr-352	28	60	-	-	PUNCT
ftr-352	28	61	offs	off	NOUN
ftr-352	28	62	,	,	PUNCT
ftr-352	28	63	joint	joint	ADJ
ftr-352	28	64	ventures	venture	NOUN
ftr-352	28	65	,	,	PUNCT
ftr-352	28	66	financings	financing	NOUN
ftr-352	28	67	,	,	PUNCT
ftr-352	28	68	reorganizations	reorganization	NOUN
ftr-352	28	69	&	&	CCONJ
ftr-352	28	70	restructurings	restructuring	NOUN
ftr-352	28	71	2007	2007	NUM
ftr-352	28	72	;	;	PUNCT
ftr-352	28	73	and	and	CCONJ
ftr-352	28	74	wayne	wayne	PROPN
ftr-352	28	75	r.	r.	PROPN
ftr-352	28	76	strasbaugh	strasbaugh	PROPN
ftr-352	28	77	,	,	PUNCT
ftr-352	28	78	intercompany	intercompany	NOUN
ftr-352	28	79	transaction	transaction	NOUN
ftr-352	28	80	regulations	regulation	NOUN
ftr-352	28	81	,	,	PUNCT
ftr-352	28	82	practicing	practice	VERB
ftr-352	28	83	law	law	NOUN
ftr-352	28	84	institute	institute	NOUN
ftr-352	28	85	,	,	PUNCT
ftr-352	28	86	october	october	PROPN
ftr-352	28	87	-	-	PUNCT
ftr-352	28	88	december	december	PROPN
ftr-352	28	89	,	,	PUNCT
ftr-352	28	90	2008	2008	NUM
ftr-352	28	91	.	.	PUNCT
ftr-352	29	1	3	3	X
ftr-352	29	2	.	.	X
ftr-352	29	3	for	for	ADP
ftr-352	29	4	a	a	DET
ftr-352	29	5	description	description	NOUN
ftr-352	29	6	of	of	ADP
ftr-352	29	7	the	the	DET
ftr-352	29	8	fundamentals	fundamental	NOUN
ftr-352	29	9	of	of	ADP
ftr-352	29	10	source	source	NOUN
ftr-352	29	11	-	-	PUNCT
ftr-352	29	12	based	base	VERB
ftr-352	29	13	and	and	CCONJ
ftr-352	29	14	residencebased	residencebase	VERB
ftr-352	29	15	taxation	taxation	NOUN
ftr-352	29	16	see	see	VERB
ftr-352	29	17	yoram	yoram	PROPN
ftr-352	29	18	keinan	keinan	PROPN
ftr-352	29	19	,	,	PUNCT
ftr-352	29	20	the	the	DET
ftr-352	29	21	case	case	NOUN
ftr-352	29	22	for	for	ADP
ftr-352	29	23	residency	residency	NOUN
ftr-352	29	24	-	-	PUNCT
ftr-352	29	25	based	base	VERB
ftr-352	29	26	taxation	taxation	NOUN
ftr-352	29	27	of	of	ADP
ftr-352	29	28	financial	financial	ADJ
ftr-352	29	29	transactions	transaction	NOUN
ftr-352	29	30	in	in	ADP
ftr-352	29	31	developing	develop	VERB
ftr-352	29	32	countries	country	NOUN
ftr-352	29	33	,	,	PUNCT
ftr-352	29	34	9	9	NUM
ftr-352	29	35	florida	florida	PROPN
ftr-352	29	36	tax	tax	NOUN
ftr-352	29	37	review	review	NOUN
ftr-352	29	38	1	1	NUM
ftr-352	29	39	,	,	PUNCT
ftr-352	29	40	(	(	PUNCT
ftr-352	29	41	2008	2008	NUM
ftr-352	29	42	)	)	PUNCT
ftr-352	29	43	.	.	PUNCT
ftr-352	30	1	4	4	X
ftr-352	30	2	.	.	X
ftr-352	30	3	for	for	ADP
ftr-352	30	4	an	an	DET
ftr-352	30	5	overview	overview	NOUN
ftr-352	30	6	see	see	VERB
ftr-352	30	7	the	the	DET
ftr-352	30	8	country	country	NOUN
ftr-352	30	9	chapters	chapter	VERB
ftr-352	30	10	in	in	ADP
ftr-352	30	11	i.j.j	i.j.j	NOUN
ftr-352	30	12	.	.	PUNCT
ftr-352	31	1	burgers	burger	NOUN
ftr-352	31	2	and	and	CCONJ
ftr-352	31	3	a.	a.	NOUN
ftr-352	31	4	bakker	bakker	PROPN
ftr-352	31	5	(	(	PUNCT
ftr-352	31	6	ed	ed	NOUN
ftr-352	31	7	.	.	PUNCT
ftr-352	31	8	)	)	PUNCT
ftr-352	31	9	,	,	PUNCT
ftr-352	31	10	the	the	DET
ftr-352	31	11	taxation	taxation	NOUN
ftr-352	31	12	of	of	ADP
ftr-352	31	13	permanent	permanent	ADJ
ftr-352	31	14	establishments	establishment	NOUN
ftr-352	31	15	,	,	PUNCT
ftr-352	31	16	ibfd	ibfd	VERB
ftr-352	31	17	,	,	PUNCT
ftr-352	31	18	amsterdam	amsterdam	PROPN
ftr-352	31	19	,	,	PUNCT
ftr-352	31	20	loose	loose	ADJ
ftr-352	31	21	-	-	PUNCT
ftr-352	31	22	leaf	leaf	NOUN
ftr-352	31	23	[	[	X
ftr-352	31	24	vol.10:152	vol.10:152	NOUN
ftr-352	31	25	the	the	DET
ftr-352	31	26	new	new	ADJ
ftr-352	31	27	oecd	oecd	PROPN
ftr-352	31	28	approach	approach	NOUN
ftr-352	31	29	on	on	ADP
ftr-352	31	30	profit	profit	NOUN
ftr-352	31	31	allocation	allocation	NOUN
ftr-352	31	32	uses	use	VERB
ftr-352	31	33	the	the	DET
ftr-352	31	34	pe	pe	NOUN
ftr-352	31	35	-	-	NOUN
ftr-352	31	36	concept.s	concept.s	NOUN
ftr-352	31	37	however	however	ADV
ftr-352	31	38	,	,	PUNCT
ftr-352	31	39	in	in	ADP
ftr-352	31	40	its	its	PRON
ftr-352	31	41	domestic	domestic	ADJ
ftr-352	31	42	law	law	NOUN
ftr-352	31	43	the	the	DET
ftr-352	31	44	united	united	PROPN
ftr-352	31	45	states	states	PROPN
ftr-352	31	46	uses	use	VERB
ftr-352	31	47	the	the	DET
ftr-352	31	48	fixed	fix	VERB
ftr-352	31	49	place	place	NOUN
ftr-352	31	50	of	of	ADP
ftr-352	31	51	business	business	NOUN
ftr-352	31	52	concept	concept	NOUN
ftr-352	31	53	in	in	ADP
ftr-352	31	54	combination	combination	NOUN
ftr-352	31	55	with	with	ADP
ftr-352	31	56	the	the	DET
ftr-352	31	57	"	"	PUNCT
ftr-352	31	58	income	income	NOUN
ftr-352	31	59	effectively	effectively	ADV
ftr-352	31	60	connected	connect	VERB
ftr-352	31	61	with	with	ADP
ftr-352	31	62	a	a	DET
ftr-352	31	63	trade	trade	NOUN
ftr-352	31	64	of	of	ADP
ftr-352	31	65	business	business	NOUN
ftr-352	31	66	"	"	PUNCT
ftr-352	31	67	rule	rule	NOUN
ftr-352	31	68	.	.	PUNCT
ftr-352	32	1	this	this	DET
ftr-352	32	2	article	article	NOUN
ftr-352	32	3	focuses	focus	VERB
ftr-352	32	4	on	on	ADP
ftr-352	32	5	the	the	DET
ftr-352	32	6	question	question	NOUN
ftr-352	32	7	of	of	ADP
ftr-352	32	8	whether	whether	SCONJ
ftr-352	32	9	or	or	CCONJ
ftr-352	32	10	not	not	PART
ftr-352	32	11	,	,	PUNCT
ftr-352	32	12	and	and	CCONJ
ftr-352	32	13	if	if	SCONJ
ftr-352	32	14	so	so	ADV
ftr-352	32	15	to	to	ADP
ftr-352	32	16	what	what	DET
ftr-352	32	17	extent	extent	NOUN
ftr-352	32	18	,	,	PUNCT
ftr-352	32	19	differences	difference	NOUN
ftr-352	32	20	in	in	ADP
ftr-352	32	21	profit	profit	NOUN
ftr-352	32	22	allocation	allocation	NOUN
ftr-352	32	23	may	may	AUX
ftr-352	32	24	influence	influence	VERB
ftr-352	32	25	a	a	DET
ftr-352	32	26	taxpayer	taxpayer	NOUN
ftr-352	32	27	's	's	PART
ftr-352	32	28	choice	choice	NOUN
ftr-352	32	29	between	between	ADP
ftr-352	32	30	permanent	permanent	ADJ
ftr-352	32	31	establishment	establishment	NOUN
ftr-352	32	32	and	and	CCONJ
ftr-352	32	33	subsidiary	subsidiary	NOUN
ftr-352	32	34	in	in	ADP
ftr-352	32	35	case	case	NOUN
ftr-352	32	36	the	the	DET
ftr-352	32	37	peconcept	peconcept	NOUN
ftr-352	32	38	is	be	AUX
ftr-352	32	39	used	use	VERB
ftr-352	32	40	.	.	PUNCT
ftr-352	33	1	contrary	contrary	ADJ
ftr-352	33	2	to	to	ADP
ftr-352	33	3	the	the	DET
ftr-352	33	4	historical	historical	ADJ
ftr-352	33	5	reasons	reason	NOUN
ftr-352	33	6	for	for	ADP
ftr-352	33	7	adopting	adopt	VERB
ftr-352	33	8	the	the	DET
ftr-352	33	9	separate	separate	ADJ
ftr-352	33	10	enterprise	enterprise	NOUN
ftr-352	33	11	theory	theory	NOUN
ftr-352	33	12	as	as	ADP
ftr-352	33	13	leading	lead	VERB
ftr-352	33	14	doctrine	doctrine	NOUN
ftr-352	33	15	for	for	ADP
ftr-352	33	16	allocating	allocate	VERB
ftr-352	33	17	business	business	NOUN
ftr-352	33	18	profits	profit	NOUN
ftr-352	33	19	permanent	permanent	ADJ
ftr-352	33	20	establishment	establishment	NOUN
ftr-352	33	21	and	and	CCONJ
ftr-352	33	22	subsidiary	subsidiary	NOUN
ftr-352	33	23	are	be	AUX
ftr-352	33	24	not	not	PART
ftr-352	33	25	treated	treat	VERB
ftr-352	33	26	neutral	neutral	ADJ
ftr-352	33	27	.	.	PUNCT
ftr-352	34	1	recent	recent	ADJ
ftr-352	34	2	developments	development	NOUN
ftr-352	34	3	in	in	ADP
ftr-352	34	4	respect	respect	NOUN
ftr-352	34	5	of	of	ADP
ftr-352	34	6	profit	profit	NOUN
ftr-352	34	7	allocation	allocation	NOUN
ftr-352	34	8	for	for	ADP
ftr-352	34	9	tax	tax	NOUN
ftr-352	34	10	treaty	treaty	NOUN
ftr-352	34	11	purposes	purpose	NOUN
ftr-352	34	12	presumably	presumably	ADV
ftr-352	34	13	will	will	AUX
ftr-352	34	14	make	make	VERB
ftr-352	34	15	the	the	DET
ftr-352	34	16	differences	difference	NOUN
ftr-352	34	17	smaller	small	ADJ
ftr-352	34	18	as	as	ADP
ftr-352	34	19	the	the	DET
ftr-352	34	20	oecd	oecd	PROPN
ftr-352	34	21	in	in	ADP
ftr-352	34	22	2008	2008	NUM
ftr-352	34	23	adopted	adopt	VERB
ftr-352	34	24	a	a	DET
ftr-352	34	25	new	new	ADJ
ftr-352	34	26	approach	approach	NOUN
ftr-352	34	27	to	to	ADP
ftr-352	34	28	the	the	DET
ftr-352	34	29	separate	separate	ADJ
ftr-352	34	30	enterprise	enterprise	NOUN
ftr-352	34	31	theory	theory	NOUN
ftr-352	34	32	and	and	CCONJ
ftr-352	34	33	revised	revise	VERB
ftr-352	34	34	the	the	DET
ftr-352	34	35	commentary	commentary	NOUN
ftr-352	34	36	to	to	ADP
ftr-352	34	37	article	article	NOUN
ftr-352	34	38	7	7	NUM
ftr-352	34	39	oecd	oecd	PROPN
ftr-352	34	40	in	in	ADP
ftr-352	34	41	as	as	ADV
ftr-352	34	42	far	far	ADV
ftr-352	34	43	as	as	SCONJ
ftr-352	34	44	the	the	DET
ftr-352	34	45	changes	change	NOUN
ftr-352	34	46	required	require	VERB
ftr-352	34	47	to	to	PART
ftr-352	34	48	incorporate	incorporate	VERB
ftr-352	34	49	the	the	DET
ftr-352	34	50	new	new	ADJ
ftr-352	34	51	approach	approach	NOUN
ftr-352	34	52	are	be	AUX
ftr-352	34	53	in	in	ADP
ftr-352	34	54	line	line	NOUN
ftr-352	34	55	with	with	ADP
ftr-352	34	56	the	the	DET
ftr-352	34	57	text	text	NOUN
ftr-352	34	58	of	of	ADP
ftr-352	34	59	the	the	DET
ftr-352	34	60	present	present	ADJ
ftr-352	34	61	article	article	NOUN
ftr-352	34	62	7	7	NUM
ftr-352	34	63	oecd	oecd	PROPN
ftr-352	34	64	.	.	PUNCT
ftr-352	35	1	moreover	moreover	ADV
ftr-352	35	2	the	the	DET
ftr-352	35	3	oecd	oecd	PROPN
ftr-352	35	4	published	publish	VERB
ftr-352	35	5	a	a	DET
ftr-352	35	6	proposal	proposal	NOUN
ftr-352	35	7	for	for	ADP
ftr-352	35	8	a	a	DET
ftr-352	35	9	new	new	ADJ
ftr-352	35	10	article	article	NOUN
ftr-352	35	11	7	7	NUM
ftr-352	35	12	oecd	oecd	NOUN
ftr-352	35	13	and	and	CCONJ
ftr-352	35	14	commentary	commentary	NOUN
ftr-352	35	15	on	on	ADP
ftr-352	35	16	7	7	NUM
ftr-352	35	17	july	july	PROPN
ftr-352	35	18	2008	2008	NUM
ftr-352	35	19	which	which	PRON
ftr-352	35	20	was	be	AUX
ftr-352	35	21	revised	revise	VERB
ftr-352	35	22	on	on	ADP
ftr-352	35	23	24	24	NUM
ftr-352	35	24	november	november	PROPN
ftr-352	35	25	2009	2009	NUM
ftr-352	35	26	.	.	PUNCT
ftr-352	36	1	this	this	DET
ftr-352	36	2	new	new	ADJ
ftr-352	36	3	approach	approach	NOUN
ftr-352	36	4	takes	take	VERB
ftr-352	36	5	a	a	DET
ftr-352	36	6	functional	functional	ADJ
ftr-352	36	7	and	and	CCONJ
ftr-352	36	8	factual	factual	ADJ
ftr-352	36	9	analysis	analysis	NOUN
ftr-352	36	10	followed	follow	VERB
ftr-352	36	11	by	by	ADP
ftr-352	36	12	a	a	DET
ftr-352	36	13	comparability	comparability	NOUN
ftr-352	36	14	analysis	analysis	NOUN
ftr-352	36	15	as	as	ADP
ftr-352	36	16	starting	start	VERB
ftr-352	36	17	point	point	NOUN
ftr-352	36	18	for	for	ADP
ftr-352	36	19	allocating	allocate	VERB
ftr-352	36	20	profits	profit	NOUN
ftr-352	36	21	to	to	ADP
ftr-352	36	22	a	a	DET
ftr-352	36	23	permanent	permanent	ADJ
ftr-352	36	24	establishment	establishment	NOUN
ftr-352	36	25	.	.	PUNCT
ftr-352	37	1	in	in	ADP
ftr-352	37	2	paragraph	paragraph	NOUN
ftr-352	37	3	224	224	NUM
ftr-352	37	4	of	of	ADP
ftr-352	37	5	the	the	DET
ftr-352	37	6	report	report	NOUN
ftr-352	37	7	on	on	ADP
ftr-352	37	8	the	the	DET
ftr-352	37	9	attribution	attribution	NOUN
ftr-352	37	10	of	of	ADP
ftr-352	37	11	profits	profit	NOUN
ftr-352	37	12	to	to	ADP
ftr-352	37	13	permanent	permanent	ADJ
ftr-352	37	14	establishments	establishment	NOUN
ftr-352	37	15	of	of	ADP
ftr-352	37	16	17	17	NUM
ftr-352	37	17	july	july	PROPN
ftr-352	37	18	2008	2008	NUM
ftr-352	37	19	the	the	DET
ftr-352	37	20	oecd	oecd	PROPN
ftr-352	37	21	states	state	VERB
ftr-352	37	22	that	that	SCONJ
ftr-352	37	23	the	the	DET
ftr-352	37	24	transfer	transfer	NOUN
ftr-352	37	25	pricing	pricing	NOUN
ftr-352	37	26	guidelines	guideline	NOUN
ftr-352	37	27	drafted	draft	VERB
ftr-352	37	28	for	for	ADP
ftr-352	37	29	determining	determine	VERB
ftr-352	37	30	the	the	DET
ftr-352	37	31	arm	arm	NOUN
ftr-352	37	32	's	's	PART
ftr-352	37	33	length	length	NOUN
ftr-352	37	34	price	price	NOUN
ftr-352	37	35	in	in	ADP
ftr-352	37	36	intercompany	intercompany	NOUN
ftr-352	37	37	relations	relation	NOUN
ftr-352	37	38	will	will	AUX
ftr-352	37	39	be	be	AUX
ftr-352	37	40	applied	apply	VERB
ftr-352	37	41	by	by	ADP
ftr-352	37	42	analogy	analogy	NOUN
ftr-352	37	43	to	to	ADP
ftr-352	37	44	dealings	dealing	NOUN
ftr-352	37	45	between	between	ADP
ftr-352	37	46	the	the	DET
ftr-352	37	47	permanent	permanent	ADJ
ftr-352	37	48	establishment	establishment	NOUN
ftr-352	37	49	and	and	CCONJ
ftr-352	37	50	the	the	DET
ftr-352	37	51	other	other	ADJ
ftr-352	37	52	parts	part	NOUN
ftr-352	37	53	of	of	ADP
ftr-352	37	54	the	the	DET
ftr-352	37	55	enterprise	enterprise	NOUN
ftr-352	37	56	of	of	ADP
ftr-352	37	57	which	which	PRON
ftr-352	37	58	it	it	PRON
ftr-352	37	59	is	be	AUX
ftr-352	37	60	a	a	DET
ftr-352	37	61	part	part	NOUN
ftr-352	37	62	.	.	PUNCT
ftr-352	38	1	this	this	DET
ftr-352	38	2	article	article	NOUN
ftr-352	38	3	raises	raise	VERB
ftr-352	38	4	the	the	DET
ftr-352	38	5	issue	issue	NOUN
ftr-352	38	6	of	of	ADP
ftr-352	38	7	which	which	DET
ftr-352	38	8	justification	justification	NOUN
ftr-352	38	9	grounds	ground	NOUN
ftr-352	38	10	for	for	ADP
ftr-352	38	11	these	these	DET
ftr-352	38	12	differences	difference	NOUN
ftr-352	38	13	in	in	ADP
ftr-352	38	14	treatment	treatment	NOUN
ftr-352	38	15	can	can	AUX
ftr-352	38	16	be	be	AUX
ftr-352	38	17	pointed	point	VERB
ftr-352	38	18	out	out	ADP
ftr-352	38	19	and	and	CCONJ
ftr-352	38	20	whether	whether	SCONJ
ftr-352	38	21	the	the	DET
ftr-352	38	22	arguments	argument	NOUN
ftr-352	38	23	raised	raise	VERB
ftr-352	38	24	by	by	ADP
ftr-352	38	25	the	the	DET
ftr-352	38	26	oecd	oecd	NOUN
ftr-352	38	27	are	be	AUX
ftr-352	38	28	solid	solid	ADJ
ftr-352	38	29	.	.	PUNCT
ftr-352	39	1	the	the	DET
ftr-352	39	2	structure	structure	NOUN
ftr-352	39	3	of	of	ADP
ftr-352	39	4	this	this	DET
ftr-352	39	5	article	article	NOUN
ftr-352	39	6	is	be	AUX
ftr-352	39	7	as	as	SCONJ
ftr-352	39	8	follows	follow	VERB
ftr-352	39	9	:	:	PUNCT
ftr-352	39	10	in	in	ADP
ftr-352	39	11	part	part	PROPN
ftr-352	39	12	ii	ii	PROPN
ftr-352	39	13	,	,	PUNCT
ftr-352	39	14	the	the	DET
ftr-352	39	15	historical	historical	ADJ
ftr-352	39	16	background	background	NOUN
ftr-352	39	17	of	of	ADP
ftr-352	39	18	the	the	DET
ftr-352	39	19	separate	separate	ADJ
ftr-352	39	20	enterprise	enterprise	NOUN
ftr-352	39	21	theory	theory	NOUN
ftr-352	39	22	is	be	AUX
ftr-352	39	23	described	describe	VERB
ftr-352	39	24	.	.	PUNCT
ftr-352	40	1	part	part	NOUN
ftr-352	40	2	iii	iii	NUM
ftr-352	40	3	focuses	focus	VERB
ftr-352	40	4	on	on	ADP
ftr-352	40	5	the	the	DET
ftr-352	40	6	recent	recent	ADJ
ftr-352	40	7	changes	change	NOUN
ftr-352	40	8	in	in	ADP
ftr-352	40	9	the	the	DET
ftr-352	40	10	oecd	oecd	PROPN
ftr-352	40	11	approach	approach	NOUN
ftr-352	40	12	to	to	ADP
ftr-352	40	13	this	this	DET
ftr-352	40	14	theory	theory	NOUN
ftr-352	40	15	and	and	CCONJ
ftr-352	40	16	sets	set	VERB
ftr-352	40	17	out	out	ADP
ftr-352	40	18	the	the	DET
ftr-352	40	19	changes	change	NOUN
ftr-352	40	20	in	in	ADP
ftr-352	40	21	consequences	consequence	NOUN
ftr-352	40	22	of	of	ADP
ftr-352	40	23	the	the	DET
ftr-352	40	24	new	new	ADJ
ftr-352	40	25	approach	approach	NOUN
ftr-352	40	26	compared	compare	VERB
ftr-352	40	27	to	to	ADP
ftr-352	40	28	the	the	DET
ftr-352	40	29	old	old	ADJ
ftr-352	40	30	approach	approach	NOUN
ftr-352	40	31	for	for	ADP
ftr-352	40	32	the	the	DET
ftr-352	40	33	allocation	allocation	NOUN
ftr-352	40	34	of	of	ADP
ftr-352	40	35	profits	profit	NOUN
ftr-352	40	36	in	in	ADP
ftr-352	40	37	respect	respect	NOUN
ftr-352	40	38	of	of	ADP
ftr-352	40	39	:	:	PUNCT
ftr-352	40	40	5	5	X
ftr-352	40	41	.	.	X
ftr-352	41	1	for	for	ADP
ftr-352	41	2	an	an	DET
ftr-352	41	3	in	in	ADP
ftr-352	41	4	-	-	PUNCT
ftr-352	41	5	depth	depth	NOUN
ftr-352	41	6	discussion	discussion	NOUN
ftr-352	41	7	see	see	VERB
ftr-352	41	8	diane	diane	NOUN
ftr-352	41	9	ring	ring	NOUN
ftr-352	41	10	,	,	PUNCT
ftr-352	41	11	the	the	DET
ftr-352	41	12	taxation	taxation	NOUN
ftr-352	41	13	of	of	ADP
ftr-352	41	14	permanent	permanent	ADJ
ftr-352	41	15	establishments	establishment	NOUN
ftr-352	41	16	in	in	ADP
ftr-352	41	17	the	the	DET
ftr-352	41	18	united	united	PROPN
ftr-352	41	19	states	states	PROPN
ftr-352	41	20	,	,	PUNCT
ftr-352	41	21	1	1	NUM
ftr-352	41	22	1.1.2	1.1.2	NUM
ftr-352	41	23	in	in	ADP
ftr-352	41	24	i.j.j	i.j.j	NOUN
ftr-352	41	25	.	.	PUNCT
ftr-352	41	26	burgers	burger	NOUN
ftr-352	41	27	and	and	CCONJ
ftr-352	41	28	a.	a.	NOUN
ftr-352	41	29	bakker	bakker	PROPN
ftr-352	41	30	(	(	PUNCT
ftr-352	41	31	ed	ed	NOUN
ftr-352	41	32	.	.	PUNCT
ftr-352	41	33	)	)	PUNCT
ftr-352	41	34	,	,	PUNCT
ftr-352	41	35	the	the	DET
ftr-352	41	36	taxation	taxation	NOUN
ftr-352	41	37	of	of	ADP
ftr-352	41	38	permanent	permanent	ADJ
ftr-352	41	39	establishments	establishment	NOUN
ftr-352	41	40	,	,	PUNCT
ftr-352	41	41	ibfd	ibfd	VERB
ftr-352	41	42	,	,	PUNCT
ftr-352	41	43	amsterdam	amsterdam	PROPN
ftr-352	41	44	,	,	PUNCT
ftr-352	41	45	loose	loose	ADJ
ftr-352	41	46	-	-	PUNCT
ftr-352	41	47	leaf	leaf	NOUN
ftr-352	41	48	.	.	PUNCT
ftr-352	42	1	6	6	X
ftr-352	42	2	.	.	X
ftr-352	42	3	the	the	DET
ftr-352	42	4	u.s	u.s	PROPN
ftr-352	42	5	.	.	PROPN
ftr-352	42	6	income	income	NOUN
ftr-352	42	7	tax	tax	NOUN
ftr-352	42	8	system	system	NOUN
ftr-352	42	9	is	be	AUX
ftr-352	42	10	based	base	VERB
ftr-352	42	11	on	on	ADP
ftr-352	42	12	the	the	DET
ftr-352	42	13	principle	principle	NOUN
ftr-352	42	14	of	of	ADP
ftr-352	42	15	origin	origin	NOUN
ftr-352	42	16	instead	instead	ADV
ftr-352	42	17	of	of	ADP
ftr-352	42	18	the	the	DET
ftr-352	42	19	principle	principle	NOUN
ftr-352	42	20	of	of	ADP
ftr-352	42	21	source	source	NOUN
ftr-352	42	22	.	.	PUNCT
ftr-352	43	1	the	the	DET
ftr-352	43	2	principle	principle	NOUN
ftr-352	43	3	of	of	ADP
ftr-352	43	4	origin	origin	NOUN
ftr-352	43	5	,	,	PUNCT
ftr-352	43	6	as	as	SCONJ
ftr-352	43	7	introduced	introduce	VERB
ftr-352	43	8	in	in	ADP
ftr-352	43	9	the	the	DET
ftr-352	43	10	u.s	u.s	PROPN
ftr-352	43	11	.	.	PROPN
ftr-352	43	12	by	by	ADP
ftr-352	43	13	von	von	PROPN
ftr-352	43	14	schanz	schanz	PROPN
ftr-352	43	15	,	,	PUNCT
ftr-352	43	16	requires	require	VERB
ftr-352	43	17	economic	economic	ADJ
ftr-352	43	18	allegiance	allegiance	NOUN
ftr-352	43	19	.	.	PUNCT
ftr-352	44	1	more	more	ADJ
ftr-352	44	2	factors	factor	NOUN
ftr-352	44	3	are	be	AUX
ftr-352	44	4	decisive	decisive	ADJ
ftr-352	44	5	than	than	ADP
ftr-352	44	6	in	in	ADP
ftr-352	44	7	respect	respect	NOUN
ftr-352	44	8	of	of	ADP
ftr-352	44	9	the	the	DET
ftr-352	44	10	principle	principle	NOUN
ftr-352	44	11	of	of	ADP
ftr-352	44	12	source	source	NOUN
ftr-352	44	13	,	,	PUNCT
ftr-352	44	14	requiring	require	VERB
ftr-352	44	15	that	that	SCONJ
ftr-352	44	16	there	there	PRON
ftr-352	44	17	is	be	VERB
ftr-352	44	18	a	a	DET
ftr-352	44	19	close	close	ADJ
ftr-352	44	20	connection	connection	NOUN
ftr-352	44	21	of	of	ADP
ftr-352	44	22	the	the	DET
ftr-352	44	23	income	income	NOUN
ftr-352	44	24	to	to	ADP
ftr-352	44	25	the	the	DET
ftr-352	44	26	soil	soil	NOUN
ftr-352	44	27	of	of	ADP
ftr-352	44	28	a	a	DET
ftr-352	44	29	country	country	NOUN
ftr-352	44	30	(	(	PUNCT
ftr-352	44	31	e.g.	e.g.	ADV
ftr-352	44	32	a	a	DET
ftr-352	44	33	factory	factory	NOUN
ftr-352	44	34	(	(	PUNCT
ftr-352	44	35	pe	pe	NOUN
ftr-352	44	36	-	-	PUNCT
ftr-352	44	37	income	income	NOUN
ftr-352	44	38	)	)	PUNCT
ftr-352	44	39	or	or	CCONJ
ftr-352	44	40	physical	physical	ADJ
ftr-352	44	41	presence	presence	NOUN
ftr-352	44	42	of	of	ADP
ftr-352	44	43	a	a	DET
ftr-352	44	44	worker	worker	NOUN
ftr-352	44	45	(	(	PUNCT
ftr-352	44	46	labour	labour	NOUN
ftr-352	44	47	income	income	NOUN
ftr-352	44	48	)	)	PUNCT
ftr-352	44	49	.	.	PUNCT
ftr-352	45	1	k.	k.	PROPN
ftr-352	45	2	vogel	vogel	PROPN
ftr-352	45	3	,	,	PUNCT
ftr-352	45	4	worldwide	worldwide	ADV
ftr-352	45	5	vs.	vs.	ADP
ftr-352	45	6	source	source	NOUN
ftr-352	45	7	taxation	taxation	NOUN
ftr-352	45	8	of	of	ADP
ftr-352	45	9	income	income	NOUN
ftr-352	45	10	a	a	DET
ftr-352	45	11	review	review	NOUN
ftr-352	45	12	and	and	CCONJ
ftr-352	45	13	reevaluation	reevaluation	NOUN
ftr-352	45	14	of	of	ADP
ftr-352	45	15	arguments	argument	NOUN
ftr-352	45	16	,	,	PUNCT
ftr-352	45	17	intertax	intertax	ADJ
ftr-352	45	18	1088	1088	NUM
ftr-352	45	19	,	,	PUNCT
ftr-352	45	20	part	part	NOUN
ftr-352	45	21	1	1	NUM
ftr-352	45	22	,	,	PUNCT
ftr-352	45	23	pp	pp	ADJ
ftr-352	45	24	.	.	PUNCT
ftr-352	45	25	216	216	NUM
ftr-352	45	26	229	229	NUM
ftr-352	45	27	,	,	PUNCT
ftr-352	45	28	part	part	PROPN
ftr-352	45	29	ii	ii	PROPN
ftr-352	45	30	,	,	PUNCT
ftr-352	45	31	pp	pp	ADV
ftr-352	45	32	.	.	PUNCT
ftr-352	46	1	310	310	NUM
ftr-352	46	2	320	320	NUM
ftr-352	46	3	and	and	CCONJ
ftr-352	46	4	part	part	NOUN
ftr-352	46	5	iii	iii	PROPN
ftr-352	46	6	,	,	PUNCT
ftr-352	46	7	pp	pp	ADJ
ftr-352	46	8	.	.	PUNCT
ftr-352	47	1	393	393	NUM
ftr-352	47	2	402	402	NUM
ftr-352	47	3	.	.	PUNCT
ftr-352	48	1	2009	2009	NUM
ftr-352	48	2	]	]	PUNCT
ftr-352	48	3	s3	s3	PROPN
ftr-352	48	4	florida	florida	PROPN
ftr-352	48	5	tax	tax	NOUN
ftr-352	48	6	review	review	NOUN
ftr-352	48	7	1	1	NUM
ftr-352	48	8	.	.	PUNCT
ftr-352	48	9	transfer	transfer	NOUN
ftr-352	48	10	of	of	ADP
ftr-352	48	11	goods	good	NOUN
ftr-352	48	12	;	;	PUNCT
ftr-352	48	13	2	2	X
ftr-352	48	14	.	.	X
ftr-352	48	15	internal	internal	ADJ
ftr-352	48	16	services	service	NOUN
ftr-352	48	17	3	3	NUM
ftr-352	48	18	.	.	PUNCT
ftr-352	48	19	management	management	NOUN
ftr-352	48	20	activities	activity	NOUN
ftr-352	48	21	4	4	NUM
ftr-352	48	22	.	.	PUNCT
ftr-352	48	23	transfer	transfer	NOUN
ftr-352	48	24	of	of	ADP
ftr-352	48	25	material	material	NOUN
ftr-352	48	26	assets	asset	NOUN
ftr-352	48	27	5	5	NUM
ftr-352	48	28	.	.	PUNCT
ftr-352	49	1	transfer	transfer	NOUN
ftr-352	49	2	of	of	ADP
ftr-352	49	3	immaterial	immaterial	ADJ
ftr-352	49	4	assets	asset	NOUN
ftr-352	49	5	6	6	NUM
ftr-352	49	6	.	.	PUNCT
ftr-352	50	1	financing	financing	NOUN
ftr-352	50	2	.	.	PUNCT
ftr-352	51	1	both	both	CCONJ
ftr-352	51	2	the	the	DET
ftr-352	51	3	view	view	NOUN
ftr-352	51	4	laid	lay	VERB
ftr-352	51	5	down	down	ADP
ftr-352	51	6	in	in	ADP
ftr-352	51	7	the	the	DET
ftr-352	51	8	2008	2008	NUM
ftr-352	51	9	commentary	commentary	NOUN
ftr-352	51	10	and	and	CCONJ
ftr-352	51	11	the	the	DET
ftr-352	51	12	proposal	proposal	NOUN
ftr-352	51	13	for	for	ADP
ftr-352	51	14	a	a	DET
ftr-352	51	15	new	new	ADJ
ftr-352	51	16	article	article	NOUN
ftr-352	51	17	7	7	NUM
ftr-352	51	18	oecd	oecd	PROPN
ftr-352	51	19	will	will	AUX
ftr-352	51	20	be	be	AUX
ftr-352	51	21	dealt	deal	VERB
ftr-352	51	22	with	with	ADP
ftr-352	51	23	.	.	PUNCT
ftr-352	52	1	part	part	NOUN
ftr-352	52	2	iv	iv	NUM
ftr-352	52	3	shows	show	VERB
ftr-352	52	4	the	the	DET
ftr-352	52	5	new	new	ADJ
ftr-352	52	6	oecd	oecd	PROPN
ftr-352	52	7	approach	approach	NOUN
ftr-352	52	8	still	still	ADV
ftr-352	52	9	results	result	VERB
ftr-352	52	10	in	in	ADP
ftr-352	52	11	a	a	DET
ftr-352	52	12	different	different	ADJ
ftr-352	52	13	allocation	allocation	NOUN
ftr-352	52	14	of	of	ADP
ftr-352	52	15	profits	profit	NOUN
ftr-352	52	16	to	to	ADP
ftr-352	52	17	permanent	permanent	ADJ
ftr-352	52	18	establishment	establishment	NOUN
ftr-352	52	19	then	then	ADV
ftr-352	52	20	to	to	ADP
ftr-352	52	21	subsidiaries	subsidiary	NOUN
ftr-352	52	22	.	.	PUNCT
ftr-352	53	1	part	part	NOUN
ftr-352	53	2	v	v	ADP
ftr-352	53	3	addresses	address	NOUN
ftr-352	53	4	the	the	DET
ftr-352	53	5	question	question	NOUN
ftr-352	53	6	if	if	SCONJ
ftr-352	53	7	there	there	PRON
ftr-352	53	8	is	be	VERB
ftr-352	53	9	a	a	DET
ftr-352	53	10	justification	justification	NOUN
ftr-352	53	11	ground	ground	NOUN
ftr-352	53	12	for	for	ADP
ftr-352	53	13	treating	treat	VERB
ftr-352	53	14	permanent	permanent	ADJ
ftr-352	53	15	establishments	establishment	NOUN
ftr-352	53	16	and	and	CCONJ
ftr-352	53	17	subsidiaries	subsidiary	NOUN
ftr-352	53	18	differently	differently	ADV
ftr-352	53	19	.	.	PUNCT
ftr-352	54	1	part	part	NOUN
ftr-352	54	2	vi	vi	PROPN
ftr-352	54	3	contains	contain	VERB
ftr-352	54	4	the	the	DET
ftr-352	54	5	conclusion	conclusion	NOUN
ftr-352	54	6	.	.	PUNCT
ftr-352	55	1	ii.historical	ii.historical	ADJ
ftr-352	55	2	background	background	NOUN
ftr-352	55	3	the	the	DET
ftr-352	55	4	history	history	NOUN
ftr-352	55	5	of	of	ADP
ftr-352	55	6	this	this	DET
ftr-352	55	7	theory	theory	NOUN
ftr-352	55	8	can	can	AUX
ftr-352	55	9	be	be	AUX
ftr-352	55	10	traced	trace	VERB
ftr-352	55	11	back	back	ADV
ftr-352	55	12	to	to	ADP
ftr-352	55	13	the	the	DET
ftr-352	55	14	early	early	ADJ
ftr-352	55	15	decades	decade	NOUN
ftr-352	55	16	of	of	ADP
ftr-352	55	17	the	the	DET
ftr-352	55	18	previous	previous	ADJ
ftr-352	55	19	century	century	NOUN
ftr-352	55	20	.	.	PUNCT
ftr-352	56	1	in	in	ADP
ftr-352	56	2	1933	1933	NUM
ftr-352	56	3	,	,	PUNCT
ftr-352	56	4	m.b	m.b	PROPN
ftr-352	56	5	.	.	PROPN
ftr-352	56	6	carroll	carroll	PROPN
ftr-352	56	7	did	do	VERB
ftr-352	56	8	a	a	DET
ftr-352	56	9	survey	survey	NOUN
ftr-352	56	10	of	of	ADP
ftr-352	56	11	the	the	DET
ftr-352	56	12	income	income	NOUN
ftr-352	56	13	tax	tax	NOUN
ftr-352	56	14	legislation	legislation	NOUN
ftr-352	56	15	in	in	ADP
ftr-352	56	16	27	27	NUM
ftr-352	56	17	countries	country	NOUN
ftr-352	56	18	,	,	PUNCT
ftr-352	56	19	and	and	CCONJ
ftr-352	56	20	concluded	conclude	VERB
ftr-352	56	21	that	that	SCONJ
ftr-352	56	22	most	most	ADJ
ftr-352	56	23	countries	country	NOUN
ftr-352	56	24	used	use	VERB
ftr-352	56	25	what	what	PRON
ftr-352	56	26	carroll	carroll	PROPN
ftr-352	56	27	called	call	VERB
ftr-352	56	28	the	the	DET
ftr-352	56	29	separate	separate	ADJ
ftr-352	56	30	accounting	accounting	NOUN
ftr-352	56	31	method	method	NOUN
ftr-352	56	32	,	,	PUNCT
ftr-352	56	33	but	but	CCONJ
ftr-352	56	34	which	which	PRON
ftr-352	56	35	is	be	AUX
ftr-352	56	36	nowadays	nowadays	ADV
ftr-352	56	37	generally	generally	ADV
ftr-352	56	38	referred	refer	VERB
ftr-352	56	39	to	to	ADP
ftr-352	56	40	as	as	ADP
ftr-352	56	41	the	the	DET
ftr-352	56	42	separate	separate	ADJ
ftr-352	56	43	enterprise	enterprise	NOUN
ftr-352	56	44	theory	theory	NOUN
ftr-352	56	45	in	in	ADP
ftr-352	56	46	their	their	PRON
ftr-352	56	47	domestic	domestic	ADJ
ftr-352	56	48	law	law	NOUN
ftr-352	56	49	for	for	ADP
ftr-352	56	50	determining	determine	VERB
ftr-352	56	51	the	the	DET
ftr-352	56	52	amount	amount	NOUN
ftr-352	56	53	of	of	ADP
ftr-352	56	54	taxable	taxable	ADJ
ftr-352	56	55	profits	profit	NOUN
ftr-352	56	56	derived	derive	VERB
ftr-352	56	57	by	by	ADP
ftr-352	56	58	non	non	ADJ
ftr-352	56	59	-	-	ADJ
ftr-352	56	60	resident	resident	ADJ
ftr-352	56	61	countries	country	NOUN
ftr-352	56	62	.	.	PUNCT
ftr-352	57	1	carroll	carroll	PROPN
ftr-352	57	2	suggested	suggest	VERB
ftr-352	57	3	to	to	PART
ftr-352	57	4	include	include	VERB
ftr-352	57	5	in	in	ADP
ftr-352	57	6	tax	tax	NOUN
ftr-352	57	7	treaties	treaty	NOUN
ftr-352	57	8	a	a	DET
ftr-352	57	9	provision	provision	NOUN
ftr-352	57	10	reflecting	reflect	VERB
ftr-352	57	11	the	the	DET
ftr-352	57	12	way	way	NOUN
ftr-352	57	13	these	these	DET
ftr-352	57	14	countries	country	NOUN
ftr-352	57	15	determined	determine	VERB
ftr-352	57	16	this	this	DET
ftr-352	57	17	source	source	NOUN
ftr-352	57	18	income	income	NOUN
ftr-352	57	19	:	:	PUNCT
ftr-352	57	20	'	'	PUNCT
ftr-352	57	21	"	"	PUNCT
ftr-352	57	22	if	if	SCONJ
ftr-352	57	23	an	an	DET
ftr-352	57	24	enterprise	enterprise	NOUN
ftr-352	57	25	with	with	ADP
ftr-352	57	26	its	its	PRON
ftr-352	57	27	fiscal	fiscal	ADJ
ftr-352	57	28	domicile	domicile	NOUN
ftr-352	57	29	in	in	ADP
ftr-352	57	30	one	one	NUM
ftr-352	57	31	contracting	contracting	NOUN
ftr-352	57	32	state	state	NOUN
ftr-352	57	33	has	have	VERB
ftr-352	57	34	permanent	permanent	ADJ
ftr-352	57	35	establishments	establishment	NOUN
ftr-352	57	36	in	in	ADP
ftr-352	57	37	other	other	ADJ
ftr-352	57	38	contracting	contracting	NOUN
ftr-352	57	39	states	state	NOUN
ftr-352	57	40	,	,	PUNCT
ftr-352	57	41	there	there	PRON
ftr-352	57	42	shall	shall	AUX
ftr-352	57	43	be	be	AUX
ftr-352	57	44	attributed	attribute	VERB
ftr-352	57	45	to	to	ADP
ftr-352	57	46	each	each	DET
ftr-352	57	47	permanent	permanent	ADJ
ftr-352	57	48	establishment	establishment	NOUN
ftr-352	57	49	the	the	DET
ftr-352	57	50	net	net	ADJ
ftr-352	57	51	business	business	NOUN
ftr-352	57	52	income	income	NOUN
ftr-352	57	53	which	which	PRON
ftr-352	57	54	it	it	PRON
ftr-352	57	55	might	might	AUX
ftr-352	57	56	be	be	AUX
ftr-352	57	57	expected	expect	VERB
ftr-352	57	58	to	to	PART
ftr-352	57	59	derive	derive	VERB
ftr-352	57	60	if	if	SCONJ
ftr-352	57	61	it	it	PRON
ftr-352	57	62	were	be	AUX
ftr-352	57	63	an	an	DET
ftr-352	57	64	independent	independent	ADJ
ftr-352	57	65	enterprise	enterprise	NOUN
ftr-352	57	66	engaged	engage	VERB
ftr-352	57	67	in	in	ADP
ftr-352	57	68	the	the	DET
ftr-352	57	69	same	same	ADJ
ftr-352	57	70	or	or	CCONJ
ftr-352	57	71	similar	similar	ADJ
ftr-352	57	72	activities	activity	NOUN
ftr-352	57	73	under	under	ADP
ftr-352	57	74	the	the	DET
ftr-352	57	75	same	same	ADJ
ftr-352	57	76	or	or	CCONJ
ftr-352	57	77	similar	similar	ADJ
ftr-352	57	78	conditions	condition	NOUN
ftr-352	57	79	.	.	PUNCT
ftr-352	57	80	"	"	PUNCT
ftr-352	58	1	he	he	PRON
ftr-352	58	2	also	also	ADV
ftr-352	58	3	proposed	propose	VERB
ftr-352	58	4	that	that	SCONJ
ftr-352	58	5	such	such	ADJ
ftr-352	58	6	net	net	ADJ
ftr-352	58	7	income	income	NOUN
ftr-352	58	8	should	should	AUX
ftr-352	58	9	,	,	PUNCT
ftr-352	58	10	in	in	ADP
ftr-352	58	11	principle	principle	NOUN
ftr-352	58	12	,	,	PUNCT
ftr-352	58	13	be	be	AUX
ftr-352	58	14	determined	determine	VERB
ftr-352	58	15	on	on	ADP
ftr-352	58	16	the	the	DET
ftr-352	58	17	basis	basis	NOUN
ftr-352	58	18	of	of	ADP
ftr-352	58	19	the	the	DET
ftr-352	58	20	separate	separate	ADJ
ftr-352	58	21	accounts	account	NOUN
ftr-352	58	22	pertaining	pertain	VERB
ftr-352	58	23	to	to	ADP
ftr-352	58	24	such	such	ADJ
ftr-352	58	25	establishment	establishment	NOUN
ftr-352	58	26	.	.	PUNCT
ftr-352	59	1	carroll	carroll	PROPN
ftr-352	59	2	formulated	formulate	VERB
ftr-352	59	3	the	the	DET
ftr-352	59	4	following	follow	VERB
ftr-352	59	5	reasons	reason	NOUN
ftr-352	59	6	why	why	SCONJ
ftr-352	59	7	this	this	DET
ftr-352	59	8	separate	separate	ADJ
ftr-352	59	9	accounting	accounting	NOUN
ftr-352	59	10	method	method	NOUN
ftr-352	59	11	should	should	AUX
ftr-352	59	12	be	be	AUX
ftr-352	59	13	regarded	regard	VERB
ftr-352	59	14	as	as	ADP
ftr-352	59	15	superior	superior	ADJ
ftr-352	59	16	to	to	ADP
ftr-352	59	17	other	other	ADJ
ftr-352	59	18	methods	method	NOUN
ftr-352	59	19	used	use	VERB
ftr-352	59	20	in	in	ADP
ftr-352	59	21	those	those	DET
ftr-352	59	22	days	day	NOUN
ftr-352	59	23	,	,	PUNCT
ftr-352	59	24	such	such	ADJ
ftr-352	59	25	as	as	ADP
ftr-352	59	26	fractional	fractional	ADJ
ftr-352	59	27	apportionment	apportionment	NOUN
ftr-352	59	28	where	where	SCONJ
ftr-352	59	29	tax	tax	NOUN
ftr-352	59	30	is	be	AUX
ftr-352	59	31	assessed	assess	VERB
ftr-352	59	32	on	on	ADP
ftr-352	59	33	the	the	DET
ftr-352	59	34	part	part	NOUN
ftr-352	59	35	of	of	ADP
ftr-352	59	36	the	the	DET
ftr-352	59	37	total	total	ADJ
ftr-352	59	38	net	net	ADJ
ftr-352	59	39	income	income	NOUN
ftr-352	59	40	of	of	ADP
ftr-352	59	41	the	the	DET
ftr-352	59	42	enterprise	enterprise	NOUN
ftr-352	59	43	that	that	PRON
ftr-352	59	44	corresponds	correspond	VERB
ftr-352	59	45	to	to	ADP
ftr-352	59	46	the	the	DET
ftr-352	59	47	relative	relative	ADJ
ftr-352	59	48	economic	economic	ADJ
ftr-352	59	49	importance	importance	NOUN
ftr-352	59	50	of	of	ADP
ftr-352	59	51	the	the	DET
ftr-352	59	52	local	local	ADJ
ftr-352	59	53	establishment	establishment	NOUN
ftr-352	59	54	:	:	PUNCT
ftr-352	59	55	7	7	X
ftr-352	59	56	.	.	X
ftr-352	59	57	m.b	m.b	PROPN
ftr-352	59	58	.	.	PROPN
ftr-352	59	59	carroll	carroll	PROPN
ftr-352	59	60	,	,	PUNCT
ftr-352	59	61	league	league	PROPN
ftr-352	59	62	of	of	ADP
ftr-352	59	63	nations	nation	NOUN
ftr-352	59	64	,	,	PUNCT
ftr-352	59	65	geneva	geneva	PROPN
ftr-352	59	66	,	,	PUNCT
ftr-352	59	67	1933	1933	NUM
ftr-352	59	68	,	,	PUNCT
ftr-352	59	69	c.425(b	c.425(b	PROPN
ftr-352	59	70	)	)	PUNCT
ftr-352	59	71	.	.	PUNCT
ftr-352	60	1	m.217(a).1933.h.a	m.217(a).1933.h.a	PROPN
ftr-352	60	2	.	.	PUNCT
ftr-352	61	1	54	54	NUM
ftr-352	62	1	[	[	X
ftr-352	62	2	vol10:1	vol10:1	PROPN
ftr-352	62	3	2009	2009	NUM
ftr-352	62	4	]	]	PUNCT
ftr-352	62	5	the	the	DET
ftr-352	62	6	new	new	ADJ
ftr-352	62	7	oecd	oecd	PROPN
ftr-352	62	8	approach	approach	NOUN
ftr-352	62	9	on	on	ADP
ftr-352	62	10	profit	profit	NOUN
ftr-352	62	11	allocation	allocation	NOUN
ftr-352	62	12	55	55	NUM
ftr-352	62	13	1	1	NUM
ftr-352	62	14	.	.	PUNCT
ftr-352	63	1	the	the	DET
ftr-352	63	2	method	method	NOUN
ftr-352	63	3	avoids	avoid	VERB
ftr-352	63	4	the	the	DET
ftr-352	63	5	taxation	taxation	NOUN
ftr-352	63	6	of	of	ADP
ftr-352	63	7	unrealized	unrealized	ADJ
ftr-352	63	8	profits	profit	NOUN
ftr-352	63	9	;	;	PUNCT
ftr-352	64	1	2	2	X
ftr-352	64	2	.	.	X
ftr-352	64	3	the	the	DET
ftr-352	64	4	information	information	NOUN
ftr-352	64	5	necessary	necessary	ADJ
ftr-352	64	6	for	for	SCONJ
ftr-352	64	7	tax	tax	NOUN
ftr-352	64	8	purposes	purpose	NOUN
ftr-352	64	9	can	can	AUX
ftr-352	64	10	be	be	AUX
ftr-352	64	11	derived	derive	VERB
ftr-352	64	12	from	from	ADP
ftr-352	64	13	sources	source	NOUN
ftr-352	64	14	which	which	PRON
ftr-352	64	15	were	be	AUX
ftr-352	64	16	within	within	ADP
ftr-352	64	17	the	the	DET
ftr-352	64	18	jurisdiction	jurisdiction	NOUN
ftr-352	64	19	of	of	ADP
ftr-352	64	20	the	the	DET
ftr-352	64	21	permanent	permanent	ADJ
ftr-352	64	22	establishment	establishment	NOUN
ftr-352	64	23	;	;	PUNCT
ftr-352	64	24	3	3	X
ftr-352	64	25	.	.	X
ftr-352	65	1	in	in	ADP
ftr-352	65	2	practice	practice	NOUN
ftr-352	65	3	separate	separate	ADJ
ftr-352	65	4	accounts	account	NOUN
ftr-352	65	5	are	be	AUX
ftr-352	65	6	kept	keep	VERB
ftr-352	65	7	for	for	ADP
ftr-352	65	8	branches	branch	NOUN
ftr-352	65	9	;	;	PUNCT
ftr-352	65	10	4	4	X
ftr-352	65	11	.	.	PUNCT
ftr-352	66	1	the	the	DET
ftr-352	66	2	method	method	NOUN
ftr-352	66	3	prevents	prevent	VERB
ftr-352	66	4	tax	tax	NOUN
ftr-352	66	5	evasion	evasion	NOUN
ftr-352	66	6	;	;	PUNCT
ftr-352	66	7	5	5	X
ftr-352	66	8	.	.	PUNCT
ftr-352	67	1	the	the	DET
ftr-352	67	2	method	method	NOUN
ftr-352	67	3	does	do	AUX
ftr-352	67	4	not	not	PART
ftr-352	67	5	interfere	interfere	VERB
ftr-352	67	6	with	with	ADP
ftr-352	67	7	the	the	DET
ftr-352	67	8	actual	actual	ADJ
ftr-352	67	9	business	business	NOUN
ftr-352	67	10	organization	organization	NOUN
ftr-352	67	11	;	;	PUNCT
ftr-352	67	12	6	6	X
ftr-352	67	13	.	.	X
ftr-352	67	14	resident	resident	NOUN
ftr-352	67	15	and	and	CCONJ
ftr-352	67	16	non	non	ADJ
ftr-352	67	17	-	-	ADJ
ftr-352	67	18	resident	resident	ADJ
ftr-352	67	19	enterprises	enterprise	NOUN
ftr-352	67	20	will	will	AUX
ftr-352	67	21	be	be	AUX
ftr-352	67	22	treated	treat	VERB
ftr-352	67	23	similarly	similarly	ADV
ftr-352	67	24	.	.	PUNCT
ftr-352	68	1	the	the	DET
ftr-352	68	2	separate	separate	ADJ
ftr-352	68	3	accounting	accounting	NOUN
ftr-352	68	4	method	method	NOUN
ftr-352	68	5	,	,	PUNCT
ftr-352	68	6	as	as	SCONJ
ftr-352	68	7	proposed	propose	VERB
ftr-352	68	8	by	by	ADP
ftr-352	68	9	carroll	carroll	PROPN
ftr-352	68	10	,	,	PUNCT
ftr-352	68	11	formed	form	VERB
ftr-352	68	12	the	the	DET
ftr-352	68	13	basis	basis	NOUN
ftr-352	68	14	for	for	ADP
ftr-352	68	15	the	the	DET
ftr-352	68	16	"	"	PUNCT
ftr-352	68	17	business	business	NOUN
ftr-352	68	18	profits	profit	NOUN
ftr-352	68	19	articles	article	NOUN
ftr-352	68	20	"	"	PUNCT
ftr-352	68	21	in	in	ADP
ftr-352	68	22	the	the	DET
ftr-352	68	23	league	league	NOUN
ftr-352	68	24	of	of	ADP
ftr-352	68	25	nations	nation	NOUN
ftr-352	68	26	conventions	convention	NOUN
ftr-352	68	27	and	and	CCONJ
ftr-352	68	28	the	the	DET
ftr-352	68	29	oecd	oecd	PROPN
ftr-352	68	30	conventions	convention	NOUN
ftr-352	68	31	on	on	ADP
ftr-352	68	32	double	double	ADJ
ftr-352	68	33	taxation	taxation	NOUN
ftr-352	68	34	.	.	PUNCT
ftr-352	69	1	carroll	carroll	PROPN
ftr-352	69	2	did	do	AUX
ftr-352	69	3	not	not	PART
ftr-352	69	4	formulate	formulate	VERB
ftr-352	69	5	any	any	DET
ftr-352	69	6	detailed	detailed	ADJ
ftr-352	69	7	rules	rule	NOUN
ftr-352	69	8	concerning	concern	VERB
ftr-352	69	9	the	the	DET
ftr-352	69	10	profit	profit	NOUN
ftr-352	69	11	allocation	allocation	NOUN
ftr-352	69	12	.	.	PUNCT
ftr-352	70	1	he	he	PRON
ftr-352	70	2	advised	advise	VERB
ftr-352	70	3	that	that	SCONJ
ftr-352	70	4	there	there	PRON
ftr-352	70	5	is	be	VERB
ftr-352	70	6	'	'	PUNCT
ftr-352	70	7	apparently	apparently	ADV
ftr-352	70	8	no	no	DET
ftr-352	70	9	theoretically	theoretically	ADV
ftr-352	70	10	perfect	perfect	ADJ
ftr-352	70	11	rule	rule	NOUN
ftr-352	70	12	for	for	ADP
ftr-352	70	13	determining	determine	VERB
ftr-352	70	14	exactly	exactly	ADV
ftr-352	70	15	how	how	SCONJ
ftr-352	70	16	much	much	ADJ
ftr-352	70	17	of	of	ADP
ftr-352	70	18	the	the	DET
ftr-352	70	19	income	income	NOUN
ftr-352	70	20	is	be	AUX
ftr-352	70	21	attributable	attributable	ADJ
ftr-352	70	22	to	to	ADP
ftr-352	70	23	each	each	DET
ftr-352	70	24	establishment	establishment	NOUN
ftr-352	70	25	any	any	ADV
ftr-352	70	26	more	more	ADJ
ftr-352	70	27	than	than	SCONJ
ftr-352	70	28	there	there	PRON
ftr-352	70	29	is	be	VERB
ftr-352	70	30	an	an	DET
ftr-352	70	31	accurate	accurate	ADJ
ftr-352	70	32	way	way	NOUN
ftr-352	70	33	for	for	ADP
ftr-352	70	34	apportioning	apportion	VERB
ftr-352	70	35	the	the	DET
ftr-352	70	36	compensation	compensation	NOUN
ftr-352	70	37	of	of	ADP
ftr-352	70	38	an	an	DET
ftr-352	70	39	individual	individual	ADJ
ftr-352	70	40	workman	workman	NOUN
ftr-352	70	41	to	to	ADP
ftr-352	70	42	his	his	PRON
ftr-352	70	43	hand	hand	NOUN
ftr-352	70	44	and	and	CCONJ
ftr-352	70	45	feet	foot	NOUN
ftr-352	70	46	,	,	PUNCT
ftr-352	70	47	and	and	CCONJ
ftr-352	70	48	to	to	ADP
ftr-352	70	49	his	his	PRON
ftr-352	70	50	brain	brain	NOUN
ftr-352	70	51	which	which	PRON
ftr-352	70	52	has	have	AUX
ftr-352	70	53	coordinated	coordinate	VERB
ftr-352	70	54	all	all	DET
ftr-352	70	55	his	his	PRON
ftr-352	70	56	efforts	effort	NOUN
ftr-352	70	57	.	.	PUNCT
ftr-352	70	58	'	'	PUNCT
ftr-352	71	1	8	8	NUM
ftr-352	71	2	this	this	DET
ftr-352	71	3	lack	lack	NOUN
ftr-352	71	4	of	of	ADP
ftr-352	71	5	guidance	guidance	NOUN
ftr-352	71	6	both	both	PRON
ftr-352	71	7	between	between	ADP
ftr-352	71	8	countries	country	NOUN
ftr-352	71	9	and	and	CCONJ
ftr-352	71	10	within	within	ADP
ftr-352	71	11	countries	country	NOUN
ftr-352	71	12	resulted	result	VERB
ftr-352	71	13	in	in	ADP
ftr-352	71	14	many	many	ADJ
ftr-352	71	15	different	different	ADJ
ftr-352	71	16	interpretations	interpretation	NOUN
ftr-352	71	17	of	of	ADP
ftr-352	71	18	the	the	DET
ftr-352	71	19	separate	separate	ADJ
ftr-352	71	20	enterprise	enterprise	NOUN
ftr-352	71	21	theory	theory	NOUN
ftr-352	71	22	.	.	PUNCT
ftr-352	72	1	in	in	ADP
ftr-352	72	2	my	my	PRON
ftr-352	72	3	dissertation9	dissertation9	NOUN
ftr-352	72	4	published	publish	VERB
ftr-352	72	5	in	in	ADP
ftr-352	72	6	1991	1991	NUM
ftr-352	72	7	1	1	NUM
ftr-352	72	8	made	make	VERB
ftr-352	72	9	a	a	DET
ftr-352	72	10	detailed	detailed	ADJ
ftr-352	72	11	analysis	analysis	NOUN
ftr-352	72	12	of	of	ADP
ftr-352	72	13	these	these	DET
ftr-352	72	14	different	different	ADJ
ftr-352	72	15	interpretations	interpretation	NOUN
ftr-352	72	16	of	of	ADP
ftr-352	72	17	the	the	DET
ftr-352	72	18	separate	separate	ADJ
ftr-352	72	19	enterprise	enterprise	NOUN
ftr-352	72	20	theory	theory	NOUN
ftr-352	72	21	in	in	ADP
ftr-352	72	22	germany	germany	PROPN
ftr-352	72	23	,	,	PUNCT
ftr-352	72	24	the	the	DET
ftr-352	72	25	netherlands	netherlands	PROPN
ftr-352	72	26	,	,	PUNCT
ftr-352	72	27	the	the	DET
ftr-352	72	28	united	united	ADJ
ftr-352	72	29	kingdom	kingdom	PROPN
ftr-352	72	30	and	and	CCONJ
ftr-352	72	31	the	the	DET
ftr-352	72	32	united	united	PROPN
ftr-352	72	33	states	states	PROPN
ftr-352	72	34	.	.	PUNCT
ftr-352	73	1	i	i	PRON
ftr-352	73	2	concluded	conclude	VERB
ftr-352	73	3	that	that	SCONJ
ftr-352	73	4	these	these	DET
ftr-352	73	5	interpretations	interpretation	NOUN
ftr-352	73	6	could	could	AUX
ftr-352	73	7	be	be	AUX
ftr-352	73	8	categorized	categorize	VERB
ftr-352	73	9	into	into	ADP
ftr-352	73	10	the	the	DET
ftr-352	73	11	following	follow	VERB
ftr-352	73	12	five	five	NUM
ftr-352	73	13	approaches	approach	NOUN
ftr-352	73	14	:	:	PUNCT
ftr-352	73	15	1.the	1.the	DET
ftr-352	73	16	legalistic	legalistic	ADJ
ftr-352	73	17	functional	functional	ADJ
ftr-352	73	18	approach	approach	NOUN
ftr-352	73	19	:	:	PUNCT
ftr-352	73	20	no	no	DET
ftr-352	73	21	fictitious	fictitious	ADJ
ftr-352	73	22	agreements	agreement	NOUN
ftr-352	73	23	may	may	AUX
ftr-352	73	24	be	be	AUX
ftr-352	73	25	assumed	assume	VERB
ftr-352	73	26	for	for	ADP
ftr-352	73	27	purposes	purpose	NOUN
ftr-352	73	28	of	of	ADP
ftr-352	73	29	determining	determine	VERB
ftr-352	73	30	profits	profit	NOUN
ftr-352	73	31	attributable	attributable	ADJ
ftr-352	73	32	to	to	ADP
ftr-352	73	33	the	the	DET
ftr-352	73	34	permanent	permanent	ADJ
ftr-352	73	35	establishment	establishment	NOUN
ftr-352	73	36	.	.	PUNCT
ftr-352	74	1	no	no	DET
ftr-352	74	2	agreements	agreement	NOUN
ftr-352	74	3	may	may	AUX
ftr-352	74	4	be	be	AUX
ftr-352	74	5	concluded	conclude	VERB
ftr-352	74	6	between	between	ADP
ftr-352	74	7	the	the	DET
ftr-352	74	8	different	different	ADJ
ftr-352	74	9	parts	part	NOUN
ftr-352	74	10	of	of	ADP
ftr-352	74	11	a	a	DET
ftr-352	74	12	worldwide	worldwide	ADJ
ftr-352	74	13	enterprise	enterprise	NOUN
ftr-352	74	14	.	.	PUNCT
ftr-352	75	1	thus	thus	ADV
ftr-352	75	2	assets	asset	NOUN
ftr-352	75	3	,	,	PUNCT
ftr-352	75	4	income	income	NOUN
ftr-352	75	5	and	and	CCONJ
ftr-352	75	6	expenses	expense	NOUN
ftr-352	75	7	related	relate	VERB
ftr-352	75	8	to	to	ADP
ftr-352	75	9	the	the	DET
ftr-352	75	10	pe	pe	NOUN
ftr-352	75	11	-	-	PUNCT
ftr-352	75	12	activities	activity	NOUN
ftr-352	75	13	should	should	AUX
ftr-352	75	14	be	be	AUX
ftr-352	75	15	allocated	allocate	VERB
ftr-352	75	16	to	to	ADP
ftr-352	75	17	the	the	DET
ftr-352	75	18	pe	pe	ADJ
ftr-352	75	19	but	but	CCONJ
ftr-352	75	20	internal	internal	ADJ
ftr-352	75	21	transactions	transaction	NOUN
ftr-352	75	22	should	should	AUX
ftr-352	75	23	not	not	PART
ftr-352	75	24	be	be	AUX
ftr-352	75	25	taken	take	VERB
ftr-352	75	26	into	into	ADP
ftr-352	75	27	account	account	NOUN
ftr-352	75	28	;	;	PUNCT
ftr-352	75	29	2.the	2.the	PRON
ftr-352	75	30	narrow	narrow	ADJ
ftr-352	75	31	functional	functional	ADJ
ftr-352	75	32	approach	approach	NOUN
ftr-352	75	33	:	:	PUNCT
ftr-352	75	34	this	this	DET
ftr-352	75	35	approach	approach	NOUN
ftr-352	75	36	does	do	AUX
ftr-352	75	37	take	take	VERB
ftr-352	75	38	into	into	ADP
ftr-352	75	39	account	account	NOUN
ftr-352	75	40	internal	internal	ADJ
ftr-352	75	41	transactions	transaction	NOUN
ftr-352	75	42	but	but	CCONJ
ftr-352	75	43	only	only	ADV
ftr-352	75	44	in	in	ADP
ftr-352	75	45	as	as	ADV
ftr-352	75	46	far	far	ADV
ftr-352	75	47	as	as	ADP
ftr-352	75	48	identical	identical	ADJ
ftr-352	75	49	or	or	CCONJ
ftr-352	75	50	in	in	ADP
ftr-352	75	51	case	case	NOUN
ftr-352	75	52	similar	similar	ADJ
ftr-352	75	53	activities	activity	NOUN
ftr-352	75	54	are	be	AUX
ftr-352	75	55	rendered	render	VERB
ftr-352	75	56	to	to	ADP
ftr-352	75	57	or	or	CCONJ
ftr-352	75	58	received	receive	VERB
ftr-352	75	59	from	from	ADP
ftr-352	75	60	third	third	ADJ
ftr-352	75	61	parties	party	NOUN
ftr-352	75	62	(	(	PUNCT
ftr-352	75	63	for	for	ADP
ftr-352	75	64	instance	instance	NOUN
ftr-352	75	65	internal	internal	ADJ
ftr-352	75	66	interest	interest	NOUN
ftr-352	75	67	derived	derive	VERB
ftr-352	75	68	by	by	ADP
ftr-352	75	69	branches	branch	NOUN
ftr-352	75	70	of	of	ADP
ftr-352	75	71	banking	banking	NOUN
ftr-352	75	72	enterprises	enterprise	NOUN
ftr-352	75	73	)	)	PUNCT
ftr-352	75	74	;	;	PUNCT
ftr-352	76	1	8	8	X
ftr-352	76	2	.	.	X
ftr-352	76	3	league	league	PROPN
ftr-352	76	4	of	of	ADP
ftr-352	76	5	nations	nation	NOUN
ftr-352	76	6	document	document	NOUN
ftr-352	76	7	c.425(b).m.217(b).1933.ii.a	c.425(b).m.217(b).1933.ii.a	NOUN
ftr-352	76	8	,	,	PUNCT
ftr-352	76	9	pp	pp	ADJ
ftr-352	76	10	.	.	PUNCT
ftr-352	77	1	189	189	NUM
ftr-352	77	2	190	190	NUM
ftr-352	77	3	.	.	PUNCT
ftr-352	78	1	9	9	NUM
ftr-352	78	2	.	.	X
ftr-352	78	3	i.j.j	i.j.j	NOUN
ftr-352	78	4	.	.	PUNCT
ftr-352	78	5	burgers	burger	NOUN
ftr-352	78	6	,	,	PUNCT
ftr-352	78	7	taxation	taxation	NOUN
ftr-352	78	8	and	and	CCONJ
ftr-352	78	9	supervision	supervision	NOUN
ftr-352	78	10	of	of	ADP
ftr-352	78	11	branches	branch	NOUN
ftr-352	78	12	of	of	ADP
ftr-352	78	13	international	international	ADJ
ftr-352	78	14	banks	bank	NOUN
ftr-352	78	15	,	,	PUNCT
ftr-352	78	16	a	a	DET
ftr-352	78	17	comparative	comparative	ADJ
ftr-352	78	18	study	study	NOUN
ftr-352	78	19	of	of	ADP
ftr-352	78	20	banks	bank	NOUN
ftr-352	78	21	and	and	CCONJ
ftr-352	78	22	other	other	ADJ
ftr-352	78	23	enterprises	enterprise	NOUN
ftr-352	78	24	,	,	PUNCT
ftr-352	78	25	ibfd	ibfd	VERB
ftr-352	78	26	,	,	PUNCT
ftr-352	78	27	amsterdam	amsterdam	PROPN
ftr-352	78	28	,	,	PUNCT
ftr-352	78	29	1991	1991	NUM
ftr-352	78	30	.	.	PUNCT
ftr-352	79	1	florida	florida	PROPN
ftr-352	79	2	tax	tax	PROPN
ftr-352	79	3	review	review	NOUN
ftr-352	79	4	3.the	3.the	DET
ftr-352	79	5	broad	broad	ADJ
ftr-352	79	6	functional	functional	ADJ
ftr-352	79	7	approach	approach	NOUN
ftr-352	79	8	-	-	PUNCT
ftr-352	79	9	based	base	VERB
ftr-352	79	10	on	on	ADP
ftr-352	79	11	the	the	DET
ftr-352	79	12	premise	premise	NOUN
ftr-352	79	13	that	that	SCONJ
ftr-352	79	14	the	the	DET
ftr-352	79	15	various	various	ADJ
ftr-352	79	16	parts	part	NOUN
ftr-352	79	17	of	of	ADP
ftr-352	79	18	an	an	DET
ftr-352	79	19	international	international	ADJ
ftr-352	79	20	enterprise	enterprise	NOUN
ftr-352	79	21	must	must	AUX
ftr-352	79	22	be	be	AUX
ftr-352	79	23	remunerated	remunerate	VERB
ftr-352	79	24	for	for	ADP
ftr-352	79	25	their	their	PRON
ftr-352	79	26	function	function	NOUN
ftr-352	79	27	within	within	ADP
ftr-352	79	28	the	the	DET
ftr-352	79	29	enterprise	enterprise	NOUN
ftr-352	79	30	.	.	PUNCT
ftr-352	80	1	all	all	DET
ftr-352	80	2	internal	internal	ADJ
ftr-352	80	3	transactions	transaction	NOUN
ftr-352	80	4	should	should	AUX
ftr-352	80	5	be	be	AUX
ftr-352	80	6	remunerated	remunerate	VERB
ftr-352	80	7	at	at	ADP
ftr-352	80	8	arm	arm	NOUN
ftr-352	80	9	's	's	PART
ftr-352	80	10	length	length	NOUN
ftr-352	80	11	prices	price	NOUN
ftr-352	80	12	.	.	PUNCT
ftr-352	81	1	4.the	4.the	DET
ftr-352	81	2	narrow	narrow	ADJ
ftr-352	81	3	territorial	territorial	ADJ
ftr-352	81	4	approach	approach	NOUN
ftr-352	81	5	:	:	PUNCT
ftr-352	81	6	in	in	ADP
ftr-352	81	7	case	case	NOUN
ftr-352	81	8	this	this	DET
ftr-352	81	9	theory	theory	NOUN
ftr-352	81	10	is	be	AUX
ftr-352	81	11	applied	apply	VERB
ftr-352	81	12	profits	profit	NOUN
ftr-352	81	13	are	be	AUX
ftr-352	81	14	allocated	allocate	VERB
ftr-352	81	15	to	to	ADP
ftr-352	81	16	the	the	DET
ftr-352	81	17	permanent	permanent	ADJ
ftr-352	81	18	establishment	establishment	NOUN
ftr-352	81	19	as	as	SCONJ
ftr-352	81	20	if	if	SCONJ
ftr-352	81	21	it	it	PRON
ftr-352	81	22	was	be	AUX
ftr-352	81	23	a	a	DET
ftr-352	81	24	subsidiary	subsidiary	NOUN
ftr-352	81	25	.	.	PUNCT
ftr-352	82	1	arm	arm	NOUN
ftr-352	82	2	's	's	PART
ftr-352	82	3	length	length	NOUN
ftr-352	82	4	fees	fee	NOUN
ftr-352	82	5	are	be	AUX
ftr-352	82	6	charged	charge	VERB
ftr-352	82	7	for	for	ADP
ftr-352	82	8	most	most	ADJ
ftr-352	82	9	transactions	transaction	NOUN
ftr-352	82	10	.	.	PUNCT
ftr-352	83	1	no	no	DET
ftr-352	83	2	fees	fee	NOUN
ftr-352	83	3	are	be	AUX
ftr-352	83	4	charged	charge	VERB
ftr-352	83	5	for	for	ADP
ftr-352	83	6	activities	activity	NOUN
ftr-352	83	7	that	that	PRON
ftr-352	83	8	would	would	AUX
ftr-352	83	9	in	in	ADP
ftr-352	83	10	the	the	DET
ftr-352	83	11	case	case	NOUN
ftr-352	83	12	of	of	ADP
ftr-352	83	13	a	a	DET
ftr-352	83	14	subsidiary	subsidiary	NOUN
ftr-352	83	15	be	be	AUX
ftr-352	83	16	referred	refer	VERB
ftr-352	83	17	to	to	ADP
ftr-352	83	18	as	as	ADP
ftr-352	83	19	shareholder	shareholder	NOUN
ftr-352	83	20	activities	activity	NOUN
ftr-352	83	21	.	.	PUNCT
ftr-352	84	1	the	the	DET
ftr-352	84	2	permanent	permanent	ADJ
ftr-352	84	3	establishment	establishment	NOUN
ftr-352	84	4	is	be	AUX
ftr-352	84	5	deemed	deem	VERB
ftr-352	84	6	to	to	PART
ftr-352	84	7	have	have	VERB
ftr-352	84	8	its	its	PRON
ftr-352	84	9	own	own	ADJ
ftr-352	84	10	management	management	NOUN
ftr-352	84	11	and	and	CCONJ
ftr-352	84	12	to	to	PART
ftr-352	84	13	fulfill	fulfill	VERB
ftr-352	84	14	all	all	DET
ftr-352	84	15	legal	legal	ADJ
ftr-352	84	16	obligations	obligation	NOUN
ftr-352	84	17	that	that	PRON
ftr-352	84	18	have	have	VERB
ftr-352	84	19	to	to	PART
ftr-352	84	20	be	be	AUX
ftr-352	84	21	fulfilled	fulfil	VERB
ftr-352	84	22	by	by	ADP
ftr-352	84	23	a	a	DET
ftr-352	84	24	subsidiary	subsidiary	NOUN
ftr-352	84	25	,	,	PUNCT
ftr-352	84	26	including	include	VERB
ftr-352	84	27	a	a	DET
ftr-352	84	28	minimum	minimum	ADJ
ftr-352	84	29	endowment	endowment	NOUN
ftr-352	84	30	capital	capital	NOUN
ftr-352	84	31	5.the	5.the	DET
ftr-352	84	32	broad	broad	ADJ
ftr-352	84	33	territorial	territorial	ADJ
ftr-352	84	34	approach	approach	NOUN
ftr-352	84	35	:	:	PUNCT
ftr-352	84	36	this	this	DET
ftr-352	84	37	theory	theory	NOUN
ftr-352	84	38	fully	fully	ADV
ftr-352	84	39	reflects	reflect	VERB
ftr-352	84	40	the	the	DET
ftr-352	84	41	wording	wording	NOUN
ftr-352	84	42	of	of	ADP
ftr-352	84	43	article	article	NOUN
ftr-352	84	44	7(2	7(2	X
ftr-352	84	45	)	)	PUNCT
ftr-352	85	1	oecd	oecd	PROPN
ftr-352	85	2	.	.	PUNCT
ftr-352	86	1	it	it	PRON
ftr-352	86	2	implies	imply	VERB
ftr-352	86	3	that	that	SCONJ
ftr-352	86	4	the	the	DET
ftr-352	86	5	permanent	permanent	ADJ
ftr-352	86	6	establishment	establishment	NOUN
ftr-352	86	7	is	be	AUX
ftr-352	86	8	treated	treat	VERB
ftr-352	86	9	as	as	ADP
ftr-352	86	10	a	a	DET
ftr-352	86	11	completely	completely	ADV
ftr-352	86	12	separate	separate	ADJ
ftr-352	86	13	enterprise	enterprise	NOUN
ftr-352	86	14	.	.	PUNCT
ftr-352	87	1	contrary	contrary	ADJ
ftr-352	87	2	to	to	ADP
ftr-352	87	3	the	the	DET
ftr-352	87	4	narrow	narrow	ADJ
ftr-352	87	5	territorial	territorial	ADJ
ftr-352	87	6	approach	approach	NOUN
ftr-352	87	7	the	the	DET
ftr-352	87	8	shareholder	shareholder	NOUN
ftr-352	87	9	relationship	relationship	NOUN
ftr-352	87	10	is	be	AUX
ftr-352	87	11	deemed	deem	VERB
ftr-352	87	12	not	not	PART
ftr-352	87	13	to	to	PART
ftr-352	87	14	exist	exist	VERB
ftr-352	87	15	.	.	PUNCT
ftr-352	88	1	the	the	DET
ftr-352	88	2	research	research	NOUN
ftr-352	88	3	showed	show	VERB
ftr-352	88	4	that	that	SCONJ
ftr-352	88	5	each	each	PRON
ftr-352	88	6	of	of	ADP
ftr-352	88	7	these	these	DET
ftr-352	88	8	five	five	NUM
ftr-352	88	9	approaches	approach	NOUN
ftr-352	88	10	had	have	AUX
ftr-352	88	11	been	be	AUX
ftr-352	88	12	applied	apply	VERB
ftr-352	88	13	or	or	CCONJ
ftr-352	88	14	advocated	advocate	VERB
ftr-352	88	15	in	in	ADP
ftr-352	88	16	the	the	DET
ftr-352	88	17	four	four	NUM
ftr-352	88	18	countries	country	NOUN
ftr-352	88	19	researched	research	VERB
ftr-352	88	20	and	and	CCONJ
ftr-352	88	21	that	that	SCONJ
ftr-352	88	22	the	the	DET
ftr-352	88	23	wording	wording	NOUN
ftr-352	88	24	of	of	ADP
ftr-352	88	25	article	article	NOUN
ftr-352	88	26	7(2	7(2	NUM
ftr-352	88	27	)	)	PUNCT
ftr-352	89	1	oecd	oecd	PROPN
ftr-352	89	2	seems	seem	VERB
ftr-352	89	3	to	to	PART
ftr-352	89	4	refer	refer	VERB
ftr-352	89	5	to	to	ADP
ftr-352	89	6	the	the	DET
ftr-352	89	7	broad	broad	ADJ
ftr-352	89	8	territorial	territorial	ADJ
ftr-352	89	9	approach	approach	NOUN
ftr-352	89	10	and	and	CCONJ
ftr-352	89	11	that	that	PRON
ftr-352	89	12	of	of	ADP
ftr-352	89	13	article	article	NOUN
ftr-352	89	14	7(3	7(3	NUM
ftr-352	89	15	)	)	PUNCT
ftr-352	90	1	oecd	oecd	PROPN
ftr-352	90	2	to	to	ADP
ftr-352	90	3	the	the	DET
ftr-352	90	4	logistic	logistic	ADJ
ftr-352	90	5	functional	functional	ADJ
ftr-352	90	6	approach	approach	NOUN
ftr-352	90	7	.	.	PUNCT
ftr-352	91	1	my	my	PRON
ftr-352	91	2	conclusion	conclusion	NOUN
ftr-352	91	3	therefore	therefore	ADV
ftr-352	91	4	was	be	AUX
ftr-352	91	5	and	and	CCONJ
ftr-352	91	6	still	still	ADV
ftr-352	91	7	is	be	AUX
ftr-352	91	8	that	that	DET
ftr-352	91	9	revision	revision	NOUN
ftr-352	91	10	of	of	ADP
ftr-352	91	11	the	the	DET
ftr-352	91	12	text	text	NOUN
ftr-352	91	13	of	of	ADP
ftr-352	91	14	article	article	NOUN
ftr-352	91	15	7	7	NUM
ftr-352	91	16	oecd	oecd	PROPN
ftr-352	91	17	would	would	AUX
ftr-352	91	18	be	be	AUX
ftr-352	91	19	necessary	necessary	ADJ
ftr-352	91	20	to	to	PART
ftr-352	91	21	create	create	VERB
ftr-352	91	22	clarity	clarity	NOUN
ftr-352	91	23	on	on	ADP
ftr-352	91	24	the	the	DET
ftr-352	91	25	issue	issue	NOUN
ftr-352	91	26	of	of	SCONJ
ftr-352	91	27	which	which	DET
ftr-352	91	28	approach	approach	NOUN
ftr-352	91	29	should	should	AUX
ftr-352	91	30	be	be	AUX
ftr-352	91	31	adopted	adopt	VERB
ftr-352	91	32	.	.	PUNCT
ftr-352	92	1	in	in	ADP
ftr-352	92	2	the	the	DET
ftr-352	92	3	same	same	ADJ
ftr-352	92	4	year	year	NOUN
ftr-352	92	5	c.	c.	PROPN
ftr-352	92	6	van	van	PROPN
ftr-352	92	7	raad	raad	PROPN
ftr-352	92	8	also	also	ADV
ftr-352	92	9	made	make	VERB
ftr-352	92	10	a	a	DET
ftr-352	92	11	proposal	proposal	NOUN
ftr-352	92	12	for	for	ADP
ftr-352	92	13	a	a	DET
ftr-352	92	14	redraft	redraft	NOUN
ftr-352	92	15	of	of	ADP
ftr-352	92	16	article	article	NOUN
ftr-352	92	17	7	7	NUM
ftr-352	92	18	oecd	oecd	PROPN
ftr-352	92	19	.	.	PUNCT
ftr-352	92	20	'0	'0	NUM
ftr-352	92	21	in	in	ADP
ftr-352	92	22	1995	1995	NUM
ftr-352	92	23	,	,	PUNCT
ftr-352	92	24	the	the	DET
ftr-352	92	25	oecd	oecd	PROPN
ftr-352	92	26	revised	revise	VERB
ftr-352	92	27	the	the	DET
ftr-352	92	28	oecd	oecd	PROPN
ftr-352	92	29	commentary	commentary	NOUN
ftr-352	92	30	by	by	ADP
ftr-352	92	31	making	make	VERB
ftr-352	92	32	clear	clear	ADJ
ftr-352	92	33	that	that	SCONJ
ftr-352	92	34	internal	internal	ADJ
ftr-352	92	35	contracts	contract	NOUN
ftr-352	92	36	between	between	ADP
ftr-352	92	37	the	the	DET
ftr-352	92	38	permanent	permanent	ADJ
ftr-352	92	39	establishment	establishment	NOUN
ftr-352	92	40	and	and	CCONJ
ftr-352	92	41	other	other	ADJ
ftr-352	92	42	parts	part	NOUN
ftr-352	92	43	of	of	ADP
ftr-352	92	44	the	the	DET
ftr-352	92	45	enterprise	enterprise	NOUN
ftr-352	92	46	should	should	AUX
ftr-352	92	47	be	be	AUX
ftr-352	92	48	taken	take	VERB
ftr-352	92	49	into	into	ADP
ftr-352	92	50	account	account	NOUN
ftr-352	92	51	at	at	ADP
ftr-352	92	52	arm	arm	NOUN
ftr-352	92	53	's	's	PART
ftr-352	92	54	length	length	NOUN
ftr-352	92	55	and	and	CCONJ
ftr-352	92	56	that	that	SCONJ
ftr-352	92	57	the	the	DET
ftr-352	92	58	arm	arm	NOUN
ftr-352	92	59	's	's	PART
ftr-352	92	60	length	length	NOUN
ftr-352	92	61	price	price	NOUN
ftr-352	92	62	would	would	AUX
ftr-352	92	63	equal	equal	VERB
ftr-352	92	64	actual	actual	ADJ
ftr-352	92	65	expenses	expense	NOUN
ftr-352	92	66	made	make	VERB
ftr-352	92	67	:	:	PUNCT
ftr-352	92	68	-if	-if	ADV
ftr-352	92	69	a	a	DET
ftr-352	92	70	particular	particular	ADJ
ftr-352	92	71	property	property	NOUN
ftr-352	92	72	or	or	CCONJ
ftr-352	92	73	service	service	NOUN
ftr-352	92	74	would	would	AUX
ftr-352	92	75	not	not	PART
ftr-352	92	76	have	have	AUX
ftr-352	92	77	been	be	AUX
ftr-352	92	78	obtainable	obtainable	ADJ
ftr-352	92	79	from	from	ADP
ftr-352	92	80	an	an	DET
ftr-352	92	81	independent	independent	ADJ
ftr-352	92	82	enterprise	enterprise	NOUN
ftr-352	92	83	;	;	PUNCT
ftr-352	92	84	-in	-in	NUM
ftr-352	92	85	case	case	NOUN
ftr-352	92	86	a	a	DET
ftr-352	92	87	particular	particular	ADJ
ftr-352	92	88	property	property	NOUN
ftr-352	92	89	or	or	CCONJ
ftr-352	92	90	service	service	NOUN
ftr-352	92	91	is	be	AUX
ftr-352	92	92	obtainable	obtainable	ADJ
ftr-352	92	93	from	from	ADP
ftr-352	92	94	an	an	DET
ftr-352	92	95	independent	independent	ADJ
ftr-352	92	96	enterprise	enterprise	NOUN
ftr-352	92	97	but	but	CCONJ
ftr-352	92	98	independent	independent	ADJ
ftr-352	92	99	enterprises	enterprise	NOUN
ftr-352	92	100	would	would	AUX
ftr-352	92	101	agree	agree	VERB
ftr-352	92	102	to	to	PART
ftr-352	92	103	share	share	VERB
ftr-352	92	104	costs	cost	NOUN
ftr-352	92	105	.	.	PUNCT
ftr-352	93	1	in	in	ADP
ftr-352	93	2	order	order	NOUN
ftr-352	93	3	to	to	PART
ftr-352	93	4	facilitate	facilitate	VERB
ftr-352	93	5	the	the	DET
ftr-352	93	6	distinction	distinction	NOUN
ftr-352	93	7	the	the	DET
ftr-352	93	8	committee	committee	NOUN
ftr-352	93	9	formulated	formulate	VERB
ftr-352	93	10	the	the	DET
ftr-352	93	11	following	follow	VERB
ftr-352	93	12	question	question	NOUN
ftr-352	93	13	(	(	PUNCT
ftr-352	93	14	hereafter	hereafter	ADV
ftr-352	93	15	the	the	DET
ftr-352	93	16	"	"	PUNCT
ftr-352	93	17	borderline	borderline	NOUN
ftr-352	93	18	question	question	NOUN
ftr-352	93	19	"	"	PUNCT
ftr-352	93	20	):	):	PUNCT
ftr-352	93	21	10	10	NUM
ftr-352	93	22	.	.	PUNCT
ftr-352	93	23	c.	c.	PROPN
ftr-352	93	24	van	van	PROPN
ftr-352	93	25	raad	raad	PROPN
ftr-352	93	26	:	:	PUNCT
ftr-352	93	27	the	the	DET
ftr-352	93	28	1977	1977	NUM
ftr-352	93	29	oecd	oecd	PROPN
ftr-352	93	30	model	model	NOUN
ftr-352	93	31	convention	convention	PROPN
ftr-352	93	32	and	and	CCONJ
ftr-352	93	33	commentary	commentary	NOUN
ftr-352	93	34	:	:	PUNCT
ftr-352	93	35	selected	select	VERB
ftr-352	93	36	suggestions	suggestion	NOUN
ftr-352	93	37	for	for	ADP
ftr-352	93	38	amendment	amendment	NOUN
ftr-352	93	39	of	of	ADP
ftr-352	93	40	the	the	DET
ftr-352	93	41	articles	article	NOUN
ftr-352	93	42	7	7	NUM
ftr-352	93	43	and	and	CCONJ
ftr-352	93	44	5	5	NUM
ftr-352	93	45	,	,	PUNCT
ftr-352	93	46	intertax	intertax	NOUN
ftr-352	93	47	,	,	PUNCT
ftr-352	93	48	1991	1991	NUM
ftr-352	93	49	,	,	PUNCT
ftr-352	93	50	no	no	INTJ
ftr-352	93	51	.	.	NOUN
ftr-352	93	52	11	11	NUM
ftr-352	93	53	;	;	PUNCT
ftr-352	93	54	pp	pp	ADJ
ftr-352	93	55	.	.	PUNCT
ftr-352	94	1	497	497	NUM
ftr-352	94	2	-	-	SYM
ftr-352	94	3	502	502	NUM
ftr-352	94	4	.	.	PUNCT
ftr-352	95	1	[	[	X
ftr-352	95	2	vol.10:156	vol.10:156	NOUN
ftr-352	95	3	the	the	DET
ftr-352	95	4	new	new	ADJ
ftr-352	95	5	oecd	oecd	PROPN
ftr-352	95	6	approach	approach	NOUN
ftr-352	95	7	on	on	ADP
ftr-352	95	8	profit	profit	NOUN
ftr-352	95	9	allocation	allocation	NOUN
ftr-352	95	10	is	be	AUX
ftr-352	95	11	the	the	DET
ftr-352	95	12	internal	internal	ADJ
ftr-352	95	13	transfer	transfer	NOUN
ftr-352	95	14	of	of	ADP
ftr-352	95	15	goods	good	NOUN
ftr-352	95	16	or	or	CCONJ
ftr-352	95	17	services	service	NOUN
ftr-352	95	18	(	(	PUNCT
ftr-352	95	19	whether	whether	SCONJ
ftr-352	95	20	temporary	temporary	ADJ
ftr-352	95	21	or	or	CCONJ
ftr-352	95	22	final	final	ADJ
ftr-352	95	23	)	)	PUNCT
ftr-352	95	24	one	one	NUM
ftr-352	95	25	of	of	ADP
ftr-352	95	26	the	the	DET
ftr-352	95	27	same	same	ADJ
ftr-352	95	28	type	type	NOUN
ftr-352	95	29	which	which	PRON
ftr-352	95	30	the	the	DET
ftr-352	95	31	enterprise	enterprise	NOUN
ftr-352	95	32	might	might	AUX
ftr-352	95	33	in	in	ADP
ftr-352	95	34	the	the	DET
ftr-352	95	35	ordinary	ordinary	ADJ
ftr-352	95	36	course	course	NOUN
ftr-352	95	37	of	of	ADP
ftr-352	95	38	its	its	PRON
ftr-352	95	39	activity	activity	NOUN
ftr-352	95	40	be	be	AUX
ftr-352	95	41	likely	likely	ADJ
ftr-352	95	42	to	to	PART
ftr-352	95	43	have	have	AUX
ftr-352	95	44	offered	offer	VERB
ftr-352	95	45	to	to	PART
ftr-352	95	46	or	or	CCONJ
ftr-352	95	47	be	be	AUX
ftr-352	95	48	requested	request	VERB
ftr-352	95	49	to	to	PART
ftr-352	95	50	supply	supply	VERB
ftr-352	95	51	by	by	ADP
ftr-352	95	52	an	an	DET
ftr-352	95	53	independent	independent	ADJ
ftr-352	95	54	third	third	ADJ
ftr-352	95	55	party	party	NOUN
ftr-352	95	56	at	at	ADP
ftr-352	95	57	an	an	DET
ftr-352	95	58	arm	arm	NOUN
ftr-352	95	59	's	's	PART
ftr-352	95	60	length	length	NOUN
ftr-352	95	61	price	price	NOUN
ftr-352	95	62	(	(	PUNCT
ftr-352	95	63	paragraph	paragraph	NOUN
ftr-352	95	64	31	31	NUM
ftr-352	95	65	of	of	ADP
ftr-352	95	66	the	the	DET
ftr-352	95	67	1994	1994	NUM
ftr-352	95	68	report	report	NOUN
ftr-352	95	69	)	)	PUNCT
ftr-352	95	70	.	.	PUNCT
ftr-352	96	1	in	in	ADP
ftr-352	96	2	2000	2000	NUM
ftr-352	96	3	,	,	PUNCT
ftr-352	96	4	2003	2003	NUM
ftr-352	96	5	and	and	CCONJ
ftr-352	96	6	2005	2005	NUM
ftr-352	96	7	,	,	PUNCT
ftr-352	96	8	new	new	ADJ
ftr-352	96	9	versions	version	NOUN
ftr-352	96	10	of	of	ADP
ftr-352	96	11	the	the	DET
ftr-352	96	12	commentary	commentary	NOUN
ftr-352	96	13	were	be	AUX
ftr-352	96	14	published	publish	VERB
ftr-352	96	15	.	.	PUNCT
ftr-352	97	1	the	the	DET
ftr-352	97	2	only	only	ADJ
ftr-352	97	3	changes	change	NOUN
ftr-352	97	4	in	in	ADP
ftr-352	97	5	respect	respect	NOUN
ftr-352	97	6	of	of	ADP
ftr-352	97	7	article	article	NOUN
ftr-352	97	8	7	7	NUM
ftr-352	97	9	were	be	AUX
ftr-352	97	10	the	the	DET
ftr-352	97	11	inclusion	inclusion	NOUN
ftr-352	97	12	of	of	ADP
ftr-352	97	13	paragraph	paragraph	NOUN
ftr-352	97	14	10.1	10.1	NUM
ftr-352	97	15	in	in	ADP
ftr-352	97	16	2003	2003	NUM
ftr-352	97	17	stating	state	VERB
ftr-352	97	18	that	that	SCONJ
ftr-352	97	19	the	the	DET
ftr-352	97	20	purpose	purpose	NOUN
ftr-352	97	21	of	of	ADP
ftr-352	97	22	article	article	NOUN
ftr-352	97	23	7	7	NUM
ftr-352	97	24	(	(	PUNCT
ftr-352	97	25	1	1	X
ftr-352	97	26	)	)	PUNCT
ftr-352	97	27	oecd	oecd	PROPN
ftr-352	97	28	is	be	AUX
ftr-352	97	29	to	to	PART
ftr-352	97	30	provide	provide	VERB
ftr-352	97	31	limits	limit	NOUN
ftr-352	97	32	to	to	ADP
ftr-352	97	33	the	the	DET
ftr-352	97	34	right	right	NOUN
ftr-352	97	35	of	of	ADP
ftr-352	97	36	a	a	DET
ftr-352	97	37	contracting	contract	VERB
ftr-352	97	38	state	state	NOUN
ftr-352	97	39	to	to	PART
ftr-352	97	40	tax	tax	VERB
ftr-352	97	41	the	the	DET
ftr-352	97	42	business	business	NOUN
ftr-352	97	43	profits	profit	NOUN
ftr-352	97	44	of	of	ADP
ftr-352	97	45	enterprises	enterprise	NOUN
ftr-352	97	46	that	that	PRON
ftr-352	97	47	are	be	AUX
ftr-352	97	48	residents	resident	NOUN
ftr-352	97	49	of	of	ADP
ftr-352	97	50	the	the	DET
ftr-352	97	51	other	other	ADJ
ftr-352	97	52	contracting	contracting	NOUN
ftr-352	97	53	state	state	NOUN
ftr-352	97	54	,	,	PUNCT
ftr-352	97	55	as	as	ADV
ftr-352	97	56	well	well	ADV
ftr-352	97	57	as	as	ADP
ftr-352	97	58	some	some	PRON
ftr-352	97	59	more	more	ADJ
ftr-352	97	60	reservations	reservation	NOUN
ftr-352	97	61	and	and	CCONJ
ftr-352	97	62	observations	observation	NOUN
ftr-352	97	63	to	to	ADP
ftr-352	97	64	the	the	DET
ftr-352	97	65	article	article	NOUN
ftr-352	97	66	.	.	PUNCT
ftr-352	98	1	the	the	DET
ftr-352	98	2	following	follow	VERB
ftr-352	98	3	internal	internal	ADJ
ftr-352	98	4	transactions	transaction	NOUN
ftr-352	98	5	should	should	AUX
ftr-352	98	6	be	be	AUX
ftr-352	98	7	remunerated	remunerate	VERB
ftr-352	98	8	at	at	ADP
ftr-352	98	9	arm	arm	NOUN
ftr-352	98	10	's	's	PART
ftr-352	98	11	length	length	NOUN
ftr-352	98	12	basis	basis	NOUN
ftr-352	98	13	according	accord	VERB
ftr-352	98	14	to	to	ADP
ftr-352	98	15	the	the	DET
ftr-352	98	16	commentaries	commentary	NOUN
ftr-352	98	17	1995	1995	NUM
ftr-352	98	18	-	-	SYM
ftr-352	98	19	2005	2005	NUM
ftr-352	98	20	:	:	PUNCT
ftr-352	98	21	internal	internal	ADJ
ftr-352	98	22	delivery	delivery	NOUN
ftr-352	98	23	of	of	ADP
ftr-352	98	24	goods	good	NOUN
ftr-352	98	25	for	for	ADP
ftr-352	98	26	resale	resale	NOUN
ftr-352	98	27	in	in	ADP
ftr-352	98	28	a	a	DET
ftr-352	98	29	finished	finished	ADJ
ftr-352	98	30	state	state	NOUN
ftr-352	98	31	or	or	CCONJ
ftr-352	98	32	as	as	ADP
ftr-352	98	33	raw	raw	ADJ
ftr-352	98	34	materials	material	NOUN
ftr-352	98	35	or	or	CCONJ
ftr-352	98	36	semi	semi	ADJ
ftr-352	98	37	-	-	ADJ
ftr-352	98	38	finished	finished	ADJ
ftr-352	98	39	goods	good	NOUN
ftr-352	98	40	.	.	PUNCT
ftr-352	99	1	in	in	ADP
ftr-352	99	2	case	case	NOUN
ftr-352	99	3	of	of	ADP
ftr-352	99	4	a	a	DET
ftr-352	99	5	time	time	NOUN
ftr-352	99	6	lag	lag	NOUN
ftr-352	99	7	it	it	PRON
ftr-352	99	8	is	be	AUX
ftr-352	99	9	up	up	ADP
ftr-352	99	10	to	to	ADP
ftr-352	99	11	the	the	DET
ftr-352	99	12	head	head	NOUN
ftr-352	99	13	office	office	NOUN
ftr-352	99	14	country	country	NOUN
ftr-352	99	15	to	to	PART
ftr-352	99	16	seek	seek	VERB
ftr-352	99	17	on	on	ADP
ftr-352	99	18	a	a	DET
ftr-352	99	19	case	case	NOUN
ftr-352	99	20	by	by	ADP
ftr-352	99	21	case	case	NOUN
ftr-352	99	22	basis	basis	NOUN
ftr-352	99	23	a	a	DET
ftr-352	99	24	bilateral	bilateral	ADJ
ftr-352	99	25	solution	solution	NOUN
ftr-352	99	26	with	with	ADP
ftr-352	99	27	the	the	DET
ftr-352	99	28	outward	outward	ADJ
ftr-352	99	29	country	country	NOUN
ftr-352	99	30	where	where	SCONJ
ftr-352	99	31	there	there	PRON
ftr-352	99	32	is	be	VERB
ftr-352	99	33	serious	serious	ADJ
ftr-352	99	34	risk	risk	NOUN
ftr-352	99	35	of	of	ADP
ftr-352	99	36	overtaxation	overtaxation	NOUN
ftr-352	99	37	(	(	PUNCT
ftr-352	99	38	paragraphs	paragraph	NOUN
ftr-352	99	39	15	15	NUM
ftr-352	99	40	and	and	CCONJ
ftr-352	99	41	17.3	17.3	NUM
ftr-352	99	42	of	of	ADP
ftr-352	99	43	the	the	DET
ftr-352	99	44	1995	1995	NUM
ftr-352	99	45	-	-	SYM
ftr-352	99	46	2005	2005	NUM
ftr-352	99	47	commentary	commentary	NOUN
ftr-352	99	48	)	)	PUNCT
ftr-352	99	49	;	;	PUNCT
ftr-352	99	50	internal	internal	ADJ
ftr-352	99	51	delivery	delivery	NOUN
ftr-352	99	52	of	of	ADP
ftr-352	99	53	services	service	NOUN
ftr-352	99	54	,	,	PUNCT
ftr-352	99	55	provided	provide	VERB
ftr-352	99	56	"	"	PUNCT
ftr-352	99	57	the	the	DET
ftr-352	99	58	trade	trade	NOUN
ftr-352	99	59	of	of	ADP
ftr-352	99	60	the	the	DET
ftr-352	99	61	enterprise	enterprise	NOUN
ftr-352	99	62	,	,	PUNCT
ftr-352	99	63	or	or	CCONJ
ftr-352	99	64	part	part	NOUN
ftr-352	99	65	of	of	ADP
ftr-352	99	66	it	it	PRON
ftr-352	99	67	,	,	PUNCT
ftr-352	99	68	consists	consist	VERB
ftr-352	99	69	of	of	ADP
ftr-352	99	70	the	the	DET
ftr-352	99	71	provision	provision	NOUN
ftr-352	99	72	of	of	ADP
ftr-352	99	73	such	such	ADJ
ftr-352	99	74	services	service	NOUN
ftr-352	99	75	and	and	CCONJ
ftr-352	99	76	therefore	therefore	ADV
ftr-352	99	77	there	there	PRON
ftr-352	99	78	is	be	VERB
ftr-352	99	79	a	a	DET
ftr-352	99	80	standard	standard	ADJ
ftr-352	99	81	charge	charge	NOUN
ftr-352	99	82	for	for	ADP
ftr-352	99	83	their	their	PRON
ftr-352	99	84	provision	provision	NOUN
ftr-352	99	85	(	(	PUNCT
ftr-352	99	86	paragraph	paragraph	NOUN
ftr-352	99	87	17.5	17.5	NUM
ftr-352	99	88	of	of	ADP
ftr-352	99	89	the	the	DET
ftr-352	99	90	1995	1995	NUM
ftr-352	99	91	-	-	SYM
ftr-352	99	92	2005	2005	NUM
ftr-352	99	93	commentary	commentary	NOUN
ftr-352	99	94	)	)	PUNCT
ftr-352	99	95	;	;	PUNCT
ftr-352	99	96	or	or	CCONJ
ftr-352	99	97	"	"	PUNCT
ftr-352	99	98	the	the	DET
ftr-352	99	99	main	main	ADJ
ftr-352	99	100	activity	activity	NOUN
ftr-352	99	101	of	of	ADP
ftr-352	99	102	the	the	DET
ftr-352	99	103	permanent	permanent	ADJ
ftr-352	99	104	establishment	establishment	NOUN
ftr-352	99	105	is	be	AUX
ftr-352	99	106	to	to	PART
ftr-352	99	107	provide	provide	VERB
ftr-352	99	108	specific	specific	ADJ
ftr-352	99	109	services	service	NOUN
ftr-352	99	110	to	to	ADP
ftr-352	99	111	the	the	DET
ftr-352	99	112	enterprise	enterprise	NOUN
ftr-352	99	113	to	to	PART
ftr-352	99	114	which	which	PRON
ftr-352	99	115	it	it	PRON
ftr-352	99	116	belongs	belong	VERB
ftr-352	99	117	and	and	CCONJ
ftr-352	99	118	these	these	DET
ftr-352	99	119	services	service	NOUN
ftr-352	99	120	provide	provide	VERB
ftr-352	99	121	a	a	DET
ftr-352	99	122	real	real	ADJ
ftr-352	99	123	advantage	advantage	NOUN
ftr-352	99	124	to	to	ADP
ftr-352	99	125	the	the	DET
ftr-352	99	126	enterprise	enterprise	NOUN
ftr-352	99	127	and	and	CCONJ
ftr-352	99	128	their	their	PRON
ftr-352	99	129	costs	cost	NOUN
ftr-352	99	130	represent	represent	VERB
ftr-352	99	131	a	a	DET
ftr-352	99	132	significant	significant	ADJ
ftr-352	99	133	part	part	NOUN
ftr-352	99	134	of	of	ADP
ftr-352	99	135	the	the	DET
ftr-352	99	136	expenses	expense	NOUN
ftr-352	99	137	of	of	ADP
ftr-352	99	138	the	the	DET
ftr-352	99	139	enterprise	enterprise	NOUN
ftr-352	99	140	(	(	PUNCT
ftr-352	99	141	paragraph	paragraph	NOUN
ftr-352	99	142	17.6	17.6	NUM
ftr-352	99	143	of	of	ADP
ftr-352	99	144	the	the	DET
ftr-352	99	145	1995/2005	1995/2005	NUM
ftr-352	99	146	commentary	commentary	NOUN
ftr-352	99	147	)	)	PUNCT
ftr-352	99	148	;	;	PUNCT
ftr-352	99	149	internal	internal	ADJ
ftr-352	99	150	transfer	transfer	NOUN
ftr-352	99	151	of	of	ADP
ftr-352	99	152	tangibles	tangible	NOUN
ftr-352	99	153	,	,	PUNCT
ftr-352	99	154	(	(	PUNCT
ftr-352	99	155	paragraphs	paragraph	VERB
ftr-352	99	156	15	15	NUM
ftr-352	99	157	and	and	CCONJ
ftr-352	99	158	17.3	17.3	NUM
ftr-352	99	159	of	of	ADP
ftr-352	99	160	the	the	DET
ftr-352	99	161	19952005	19952005	NUM
ftr-352	99	162	commentary	commentary	NOUN
ftr-352	99	163	)	)	PUNCT
ftr-352	99	164	in	in	ADP
ftr-352	99	165	case	case	NOUN
ftr-352	99	166	:	:	PUNCT
ftr-352	99	167	o	o	NOUN
ftr-352	99	168	the	the	DET
ftr-352	99	169	transfer	transfer	NOUN
ftr-352	99	170	is	be	AUX
ftr-352	99	171	not	not	PART
ftr-352	99	172	temporary	temporary	ADJ
ftr-352	99	173	(	(	PUNCT
ftr-352	99	174	paragraph	paragraph	NOUN
ftr-352	99	175	17.3	17.3	NUM
ftr-352	99	176	of	of	ADP
ftr-352	99	177	the	the	DET
ftr-352	99	178	19952005	19952005	NUM
ftr-352	99	179	commentary	commentary	NOUN
ftr-352	99	180	)	)	PUNCT
ftr-352	99	181	and	and	CCONJ
ftr-352	99	182	;	;	PUNCT
ftr-352	99	183	"	"	PUNCT
ftr-352	99	184	the	the	DET
ftr-352	99	185	pe	pe	PROPN
ftr-352	99	186	-	-	PUNCT
ftr-352	99	187	state	state	NOUN
ftr-352	99	188	's	's	PART
ftr-352	99	189	domestic	domestic	ADJ
ftr-352	99	190	law	law	NOUN
ftr-352	99	191	taxes	tax	VERB
ftr-352	99	192	the	the	DET
ftr-352	99	193	profits	profit	NOUN
ftr-352	99	194	deemed	deem	VERB
ftr-352	99	195	to	to	PART
ftr-352	99	196	arise	arise	VERB
ftr-352	99	197	in	in	ADP
ftr-352	99	198	connection	connection	NOUN
ftr-352	99	199	with	with	ADP
ftr-352	99	200	such	such	DET
ftr-352	99	201	a	a	DET
ftr-352	99	202	transfer	transfer	NOUN
ftr-352	99	203	.	.	PUNCT
ftr-352	100	1	in	in	ADP
ftr-352	100	2	case	case	NOUN
ftr-352	100	3	of	of	ADP
ftr-352	100	4	double	double	ADJ
ftr-352	100	5	taxation	taxation	NOUN
ftr-352	100	6	the	the	DET
ftr-352	100	7	head	head	NOUN
ftr-352	100	8	office	office	NOUN
ftr-352	100	9	country	country	NOUN
ftr-352	100	10	should	should	AUX
ftr-352	100	11	seek	seek	VERB
ftr-352	100	12	a	a	DET
ftr-352	100	13	solution	solution	NOUN
ftr-352	100	14	(	(	PUNCT
ftr-352	100	15	paragraph	paragraph	NOUN
ftr-352	100	16	15.1	15.1	NUM
ftr-352	100	17	of	of	ADP
ftr-352	100	18	the	the	DET
ftr-352	100	19	1995	1995	NUM
ftr-352	100	20	2005	2005	NUM
ftr-352	100	21	commentary	commentary	NOUN
ftr-352	100	22	)	)	PUNCT
ftr-352	100	23	;	;	PUNCT
ftr-352	101	1	payments	payment	NOUN
ftr-352	101	2	of	of	ADP
ftr-352	101	3	interest	interest	NOUN
ftr-352	101	4	made	make	VERB
ftr-352	101	5	by	by	ADP
ftr-352	101	6	different	different	ADJ
ftr-352	101	7	parts	part	NOUN
ftr-352	101	8	of	of	ADP
ftr-352	101	9	a	a	DET
ftr-352	101	10	financial	financial	ADJ
ftr-352	101	11	enterprise	enterprise	NOUN
ftr-352	101	12	to	to	ADP
ftr-352	101	13	each	each	DET
ftr-352	101	14	other	other	ADJ
ftr-352	101	15	on	on	ADP
ftr-352	101	16	advances	advance	NOUN
ftr-352	101	17	etc	etc	X
ftr-352	101	18	.	.	X
ftr-352	102	1	(	(	PUNCT
ftr-352	102	2	paragraph	paragraph	NOUN
ftr-352	102	3	19	19	NUM
ftr-352	102	4	of	of	ADP
ftr-352	102	5	the	the	DET
ftr-352	102	6	1995	1995	NUM
ftr-352	102	7	-	-	SYM
ftr-352	102	8	2005	2005	NUM
ftr-352	102	9	commentary	commentary	NOUN
ftr-352	102	10	)	)	PUNCT
ftr-352	102	11	.	.	PUNCT
ftr-352	103	1	2009	2009	NUM
ftr-352	103	2	]	]	SYM
ftr-352	103	3	57	57	NUM
ftr-352	103	4	florida	florida	PROPN
ftr-352	103	5	tax	tax	NOUN
ftr-352	103	6	review	review	NOUN
ftr-352	103	7	a	a	DET
ftr-352	103	8	mere	mere	ADJ
ftr-352	103	9	deduction	deduction	NOUN
ftr-352	103	10	of	of	ADP
ftr-352	103	11	costs	cost	NOUN
ftr-352	103	12	takes	take	VERB
ftr-352	103	13	place	place	NOUN
ftr-352	103	14	in	in	ADP
ftr-352	103	15	respect	respect	NOUN
ftr-352	103	16	of	of	ADP
ftr-352	103	17	:	:	PUNCT
ftr-352	103	18	good	good	ADJ
ftr-352	103	19	management	management	NOUN
ftr-352	103	20	(	(	PUNCT
ftr-352	103	21	for	for	ADP
ftr-352	103	22	practical	practical	ADJ
ftr-352	103	23	reasons	reason	NOUN
ftr-352	103	24	:	:	PUNCT
ftr-352	103	25	paragraph	paragraph	NOUN
ftr-352	103	26	21	21	NUM
ftr-352	103	27	of	of	ADP
ftr-352	103	28	the	the	DET
ftr-352	103	29	19952005	19952005	NUM
ftr-352	103	30	commentary	commentary	NOUN
ftr-352	103	31	)	)	PUNCT
ftr-352	103	32	;	;	PUNCT
ftr-352	103	33	general	general	ADJ
ftr-352	103	34	administrative	administrative	ADJ
ftr-352	103	35	expenses	expense	NOUN
ftr-352	103	36	,	,	PUNCT
ftr-352	103	37	such	such	ADJ
ftr-352	103	38	as	as	ADP
ftr-352	103	39	for	for	ADP
ftr-352	103	40	a	a	DET
ftr-352	103	41	common	common	ADJ
ftr-352	103	42	system	system	NOUN
ftr-352	103	43	of	of	ADP
ftr-352	103	44	training	training	NOUN
ftr-352	103	45	(	(	PUNCT
ftr-352	103	46	paragraph	paragraph	NOUN
ftr-352	103	47	17.7	17.7	NUM
ftr-352	103	48	of	of	ADP
ftr-352	103	49	the	the	DET
ftr-352	103	50	1995	1995	NUM
ftr-352	103	51	-	-	SYM
ftr-352	103	52	2005	2005	NUM
ftr-352	103	53	commentary	commentary	NOUN
ftr-352	103	54	)	)	PUNCT
ftr-352	103	55	internal	internal	ADJ
ftr-352	103	56	transfer	transfer	NOUN
ftr-352	103	57	of	of	ADP
ftr-352	103	58	tangibles	tangible	NOUN
ftr-352	103	59	in	in	ADP
ftr-352	103	60	case	case	NOUN
ftr-352	103	61	the	the	DET
ftr-352	103	62	domestic	domestic	ADJ
ftr-352	103	63	law	law	NOUN
ftr-352	103	64	of	of	ADP
ftr-352	103	65	the	the	DET
ftr-352	103	66	state	state	NOUN
ftr-352	103	67	does	do	AUX
ftr-352	103	68	not	not	PART
ftr-352	103	69	allow	allow	VERB
ftr-352	103	70	an	an	DET
ftr-352	103	71	arm	arm	NOUN
ftr-352	103	72	's	's	PART
ftr-352	103	73	length	length	NOUN
ftr-352	103	74	transfer	transfer	NOUN
ftr-352	103	75	(	(	PUNCT
ftr-352	103	76	paragraph	paragraph	NOUN
ftr-352	103	77	15	15	NUM
ftr-352	103	78	of	of	ADP
ftr-352	103	79	the	the	DET
ftr-352	103	80	19952005	19952005	NUM
ftr-352	103	81	commentary	commentary	NOUN
ftr-352	103	82	)	)	PUNCT
ftr-352	103	83	or	or	CCONJ
ftr-352	103	84	in	in	ADP
ftr-352	103	85	case	case	NOUN
ftr-352	103	86	deduction	deduction	NOUN
ftr-352	103	87	of	of	ADP
ftr-352	103	88	costs	cost	NOUN
ftr-352	103	89	might	might	AUX
ftr-352	103	90	be	be	AUX
ftr-352	103	91	appropriate	appropriate	ADJ
ftr-352	103	92	,	,	PUNCT
ftr-352	103	93	i.e.	i.e.	X
ftr-352	103	94	in	in	ADP
ftr-352	103	95	case	case	NOUN
ftr-352	103	96	of	of	ADP
ftr-352	103	97	temporary	temporary	ADJ
ftr-352	103	98	use	use	NOUN
ftr-352	103	99	of	of	ADP
ftr-352	103	100	the	the	DET
ftr-352	103	101	asset	asset	NOUN
ftr-352	103	102	(	(	PUNCT
ftr-352	103	103	paragraph	paragraph	NOUN
ftr-352	103	104	17.3	17.3	NUM
ftr-352	103	105	of	of	ADP
ftr-352	103	106	the	the	DET
ftr-352	103	107	1995	1995	NUM
ftr-352	103	108	-	-	SYM
ftr-352	103	109	2005	2005	NUM
ftr-352	103	110	commentary	commentary	NOUN
ftr-352	103	111	)	)	PUNCT
ftr-352	103	112	;	;	PUNCT
ftr-352	103	113	internal	internal	ADJ
ftr-352	103	114	transfer	transfer	NOUN
ftr-352	103	115	of	of	ADP
ftr-352	103	116	intangible	intangible	ADJ
ftr-352	103	117	rights	right	NOUN
ftr-352	103	118	as	as	SCONJ
ftr-352	103	119	it	it	PRON
ftr-352	103	120	is	be	AUX
ftr-352	103	121	difficult	difficult	ADJ
ftr-352	103	122	to	to	PART
ftr-352	103	123	allocate	allocate	VERB
ftr-352	103	124	ownership	ownership	NOUN
ftr-352	103	125	(	(	PUNCT
ftr-352	103	126	paragraph	paragraph	NOUN
ftr-352	103	127	17.4	17.4	NUM
ftr-352	103	128	of	of	ADP
ftr-352	103	129	the	the	DET
ftr-352	103	130	1995	1995	NUM
ftr-352	103	131	-	-	SYM
ftr-352	103	132	2005	2005	NUM
ftr-352	103	133	commentary	commentary	NOUN
ftr-352	103	134	)	)	PUNCT
ftr-352	103	135	external	external	ADJ
ftr-352	103	136	interest	interest	NOUN
ftr-352	103	137	paid	pay	VERB
ftr-352	103	138	by	by	ADP
ftr-352	103	139	a	a	DET
ftr-352	103	140	company	company	NOUN
ftr-352	103	141	other	other	ADJ
ftr-352	103	142	than	than	ADP
ftr-352	103	143	a	a	DET
ftr-352	103	144	financial	financial	ADJ
ftr-352	103	145	company	company	NOUN
ftr-352	103	146	to	to	PART
ftr-352	103	147	finance	finance	VERB
ftr-352	103	148	the	the	DET
ftr-352	103	149	activities	activity	NOUN
ftr-352	103	150	of	of	ADP
ftr-352	103	151	the	the	DET
ftr-352	103	152	permanent	permanent	ADJ
ftr-352	103	153	establishment	establishment	NOUN
ftr-352	103	154	.	.	PUNCT
ftr-352	104	1	payments	payment	NOUN
ftr-352	104	2	in	in	ADP
ftr-352	104	3	the	the	DET
ftr-352	104	4	name	name	NOUN
ftr-352	104	5	of	of	ADP
ftr-352	104	6	interest	interest	NOUN
ftr-352	104	7	made	make	VERB
ftr-352	104	8	to	to	ADP
ftr-352	104	9	a	a	DET
ftr-352	104	10	head	head	NOUN
ftr-352	104	11	office	office	NOUN
ftr-352	104	12	by	by	ADP
ftr-352	104	13	its	its	PRON
ftr-352	104	14	permanent	permanent	ADJ
ftr-352	104	15	establishment	establishment	NOUN
ftr-352	104	16	are	be	AUX
ftr-352	104	17	not	not	PART
ftr-352	104	18	allowed	allow	VERB
ftr-352	104	19	as	as	ADP
ftr-352	104	20	:	:	PUNCT
ftr-352	104	21	o	o	NOUN
ftr-352	104	22	"	"	PUNCT
ftr-352	104	23	from	from	ADP
ftr-352	104	24	the	the	DET
ftr-352	104	25	legal	legal	ADJ
ftr-352	104	26	standpoint	standpoint	NOUN
ftr-352	104	27	,	,	PUNCT
ftr-352	104	28	the	the	DET
ftr-352	104	29	transfer	transfer	NOUN
ftr-352	104	30	of	of	ADP
ftr-352	104	31	capital	capital	NOUN
ftr-352	104	32	against	against	ADP
ftr-352	104	33	payment	payment	NOUN
ftr-352	104	34	of	of	ADP
ftr-352	104	35	interest	interest	NOUN
ftr-352	104	36	and	and	CCONJ
ftr-352	104	37	an	an	DET
ftr-352	104	38	undertaking	undertaking	NOUN
ftr-352	104	39	to	to	PART
ftr-352	104	40	repay	repay	VERB
ftr-352	104	41	in	in	ADP
ftr-352	104	42	full	full	ADJ
ftr-352	104	43	at	at	ADP
ftr-352	104	44	the	the	DET
ftr-352	104	45	due	due	ADJ
ftr-352	104	46	date	date	NOUN
ftr-352	104	47	is	be	AUX
ftr-352	104	48	really	really	ADV
ftr-352	104	49	a	a	DET
ftr-352	104	50	formal	formal	ADJ
ftr-352	104	51	act	act	NOUN
ftr-352	104	52	incompatible	incompatible	ADJ
ftr-352	104	53	with	with	ADP
ftr-352	104	54	the	the	DET
ftr-352	104	55	true	true	ADJ
ftr-352	104	56	legal	legal	ADJ
ftr-352	104	57	nature	nature	NOUN
ftr-352	104	58	of	of	ADP
ftr-352	104	59	a	a	DET
ftr-352	104	60	permanent	permanent	ADJ
ftr-352	104	61	establishment	establishment	NOUN
ftr-352	104	62	;	;	PUNCT
ftr-352	104	63	"	"	PUNCT
ftr-352	104	64	and	and	CCONJ
ftr-352	104	65	o	o	X
ftr-352	104	66	"	"	PUNCT
ftr-352	104	67	from	from	ADP
ftr-352	104	68	the	the	DET
ftr-352	104	69	economic	economic	ADJ
ftr-352	104	70	standpoint	standpoint	NOUN
ftr-352	104	71	,	,	PUNCT
ftr-352	104	72	internal	internal	ADJ
ftr-352	104	73	debts	debt	NOUN
ftr-352	104	74	and	and	CCONJ
ftr-352	104	75	receivables	receivables	NOUN
ftr-352	104	76	may	may	AUX
ftr-352	104	77	prove	prove	VERB
ftr-352	104	78	to	to	PART
ftr-352	104	79	be	be	AUX
ftr-352	104	80	non	non	ADJ
ftr-352	104	81	-	-	ADJ
ftr-352	104	82	existent	existent	ADJ
ftr-352	104	83	,	,	PUNCT
ftr-352	104	84	since	since	SCONJ
ftr-352	104	85	if	if	SCONJ
ftr-352	104	86	an	an	DET
ftr-352	104	87	enterprise	enterprise	NOUN
ftr-352	104	88	is	be	AUX
ftr-352	104	89	solely	solely	ADV
ftr-352	104	90	or	or	CCONJ
ftr-352	104	91	predominantly	predominantly	ADV
ftr-352	104	92	equity	equity	NOUN
ftr-352	104	93	-	-	PUNCT
ftr-352	104	94	funded	fund	VERB
ftr-352	104	95	it	it	PRON
ftr-352	104	96	ought	ought	AUX
ftr-352	104	97	not	not	PART
ftr-352	104	98	to	to	PART
ftr-352	104	99	be	be	AUX
ftr-352	104	100	allowed	allow	VERB
ftr-352	104	101	to	to	PART
ftr-352	104	102	deduct	deduct	VERB
ftr-352	104	103	interest	interest	NOUN
ftr-352	104	104	charges	charge	NOUN
ftr-352	104	105	that	that	SCONJ
ftr-352	104	106	it	it	PRON
ftr-352	104	107	has	have	AUX
ftr-352	104	108	manifestly	manifestly	ADV
ftr-352	104	109	not	not	PART
ftr-352	104	110	had	have	AUX
ftr-352	104	111	to	to	PART
ftr-352	104	112	pay	pay	VERB
ftr-352	104	113	.	.	PUNCT
ftr-352	104	114	"	"	PUNCT
ftr-352	105	1	(	(	PUNCT
ftr-352	105	2	paragraph	paragraph	NOUN
ftr-352	105	3	18.3	18.3	NUM
ftr-352	105	4	of	of	ADP
ftr-352	105	5	the	the	DET
ftr-352	105	6	19952005	19952005	NUM
ftr-352	105	7	commentary	commentary	NOUN
ftr-352	105	8	)	)	PUNCT
ftr-352	105	9	.	.	PUNCT
ftr-352	106	1	a	a	DET
ftr-352	106	2	mutual	mutual	ADJ
ftr-352	106	3	agreement	agreement	NOUN
ftr-352	106	4	procedure	procedure	NOUN
ftr-352	106	5	was	be	AUX
ftr-352	106	6	suggested	suggest	VERB
ftr-352	106	7	for	for	ADP
ftr-352	106	8	preventing	prevent	VERB
ftr-352	106	9	double	double	ADJ
ftr-352	106	10	taxation	taxation	NOUN
ftr-352	106	11	in	in	ADP
ftr-352	106	12	attributing	attribute	VERB
ftr-352	106	13	profits	profit	NOUN
ftr-352	106	14	to	to	ADP
ftr-352	106	15	a	a	DET
ftr-352	106	16	permanent	permanent	ADJ
ftr-352	106	17	establishment	establishment	NOUN
ftr-352	106	18	in	in	ADP
ftr-352	106	19	the	the	DET
ftr-352	106	20	case	case	NOUN
ftr-352	106	21	of	of	ADP
ftr-352	106	22	internal	internal	ADJ
ftr-352	106	23	disposals	disposal	NOUN
ftr-352	106	24	of	of	ADP
ftr-352	106	25	technology	technology	NOUN
ftr-352	106	26	and	and	CCONJ
ftr-352	106	27	trade	trade	NOUN
ftr-352	106	28	-	-	PUNCT
ftr-352	106	29	marks	mark	NOUN
ftr-352	106	30	,	,	PUNCT
ftr-352	106	31	internal	internal	ADJ
ftr-352	106	32	services	service	NOUN
ftr-352	106	33	,	,	PUNCT
ftr-352	106	34	questions	question	NOUN
ftr-352	106	35	of	of	ADP
ftr-352	106	36	underor	underor	NOUN
ftr-352	106	37	overcapitalization	overcapitalization	NOUN
ftr-352	106	38	of	of	ADP
ftr-352	106	39	a	a	DET
ftr-352	106	40	permanent	permanent	ADJ
ftr-352	106	41	establishment	establishment	NOUN
ftr-352	106	42	and	and	CCONJ
ftr-352	106	43	in	in	ADP
ftr-352	106	44	all	all	DET
ftr-352	106	45	other	other	ADJ
ftr-352	106	46	cases	case	NOUN
ftr-352	106	47	where	where	SCONJ
ftr-352	106	48	a	a	DET
ftr-352	106	49	clear	clear	ADJ
ftr-352	106	50	distinction	distinction	NOUN
ftr-352	106	51	between	between	ADP
ftr-352	106	52	"	"	PUNCT
ftr-352	106	53	expenses	expense	NOUN
ftr-352	106	54	"	"	PUNCT
ftr-352	106	55	and	and	CCONJ
ftr-352	106	56	"	"	PUNCT
ftr-352	106	57	prices	price	NOUN
ftr-352	106	58	including	include	VERB
ftr-352	106	59	an	an	DET
ftr-352	106	60	element	element	NOUN
ftr-352	106	61	of	of	ADP
ftr-352	106	62	profit	profit	NOUN
ftr-352	106	63	"	"	PUNCT
ftr-352	106	64	actually	actually	ADV
ftr-352	106	65	leads	lead	VERB
ftr-352	106	66	to	to	ADP
ftr-352	106	67	results	result	NOUN
ftr-352	106	68	compatible	compatible	ADJ
ftr-352	106	69	with	with	ADP
ftr-352	106	70	the	the	DET
ftr-352	106	71	underlying	underlie	VERB
ftr-352	106	72	principles	principle	NOUN
ftr-352	106	73	of	of	ADP
ftr-352	106	74	double	double	ADJ
ftr-352	106	75	taxation	taxation	NOUN
ftr-352	106	76	agreements	agreement	NOUN
ftr-352	106	77	,	,	PUNCT
ftr-352	106	78	i.e.	i.e.	X
ftr-352	106	79	the	the	DET
ftr-352	106	80	avoidance	avoidance	NOUN
ftr-352	106	81	of	of	ADP
ftr-352	106	82	economic	economic	ADJ
ftr-352	106	83	double	double	ADJ
ftr-352	106	84	taxation	taxation	NOUN
ftr-352	106	85	and	and	CCONJ
ftr-352	106	86	a	a	DET
ftr-352	106	87	fair	fair	ADJ
ftr-352	106	88	allocation	allocation	NOUN
ftr-352	106	89	of	of	ADP
ftr-352	106	90	taxation	taxation	NOUN
ftr-352	106	91	rights	right	NOUN
ftr-352	106	92	between	between	ADP
ftr-352	106	93	countries	country	NOUN
ftr-352	106	94	which	which	PRON
ftr-352	106	95	hold	hold	VERB
ftr-352	106	96	differing	differing	ADJ
ftr-352	106	97	views	view	NOUN
ftr-352	106	98	.	.	PUNCT
ftr-352	107	1	to	to	ADP
ftr-352	107	2	some	some	DET
ftr-352	107	3	extent	extent	NOUN
ftr-352	107	4	this	this	DET
ftr-352	107	5	revision	revision	NOUN
ftr-352	107	6	created	create	VERB
ftr-352	107	7	more	more	ADJ
ftr-352	107	8	clarity	clarity	NOUN
ftr-352	107	9	.	.	PUNCT
ftr-352	108	1	however	however	ADV
ftr-352	108	2	,	,	PUNCT
ftr-352	108	3	numerous	numerous	ADJ
ftr-352	108	4	vexing	vexing	ADJ
ftr-352	108	5	questions	question	NOUN
ftr-352	108	6	still	still	ADV
ftr-352	108	7	remained	remain	VERB
ftr-352	108	8	unanswered	unanswered	ADJ
ftr-352	108	9	.	.	PUNCT
ftr-352	109	1	in	in	ADP
ftr-352	109	2	2001	2001	NUM
ftr-352	109	3	,	,	PUNCT
ftr-352	109	4	the	the	DET
ftr-352	109	5	oecd	oecd	PROPN
ftr-352	109	6	started	start	VERB
ftr-352	109	7	with	with	ADP
ftr-352	109	8	a	a	DET
ftr-352	109	9	new	new	ADJ
ftr-352	109	10	project	project	NOUN
ftr-352	109	11	concerning	concern	VERB
ftr-352	109	12	the	the	DET
ftr-352	109	13	change	change	NOUN
ftr-352	109	14	of	of	ADP
ftr-352	109	15	the	the	DET
ftr-352	109	16	commentary	commentary	NOUN
ftr-352	109	17	of	of	ADP
ftr-352	109	18	article	article	NOUN
ftr-352	109	19	7	7	NUM
ftr-352	109	20	oecd	oecd	PROPN
ftr-352	109	21	.	.	PUNCT
ftr-352	109	22	practice	practice	NOUN
ftr-352	109	23	was	be	AUX
ftr-352	109	24	asked	ask	VERB
ftr-352	109	25	to	to	PART
ftr-352	109	26	give	give	VERB
ftr-352	109	27	comments	comment	NOUN
ftr-352	109	28	on	on	ADP
ftr-352	109	29	the	the	DET
ftr-352	109	30	proposals	proposal	NOUN
ftr-352	109	31	published	publish	VERB
ftr-352	109	32	on	on	ADP
ftr-352	109	33	the	the	DET
ftr-352	109	34	website	website	NOUN
ftr-352	109	35	of	of	ADP
ftr-352	109	36	the	the	DET
ftr-352	109	37	oecd	oecd	PROPN
ftr-352	109	38	.	.	PUNCT
ftr-352	110	1	at	at	ADP
ftr-352	110	2	the	the	DET
ftr-352	110	3	time	time	NOUN
ftr-352	110	4	of	of	ADP
ftr-352	110	5	writing	write	VERB
ftr-352	110	6	this	this	DET
ftr-352	110	7	article	article	NOUN
ftr-352	110	8	(	(	PUNCT
ftr-352	110	9	august	august	PROPN
ftr-352	110	10	2009	2009	NUM
ftr-352	110	11	)	)	PUNCT
ftr-352	110	12	the	the	DET
ftr-352	110	13	project	project	NOUN
ftr-352	110	14	was	be	AUX
ftr-352	110	15	partly	partly	ADV
ftr-352	110	16	finalized	finalize	VERB
ftr-352	110	17	.	.	PUNCT
ftr-352	111	1	the	the	DET
ftr-352	111	2	oecd	oecd	PROPN
ftr-352	111	3	published	publish	VERB
ftr-352	111	4	the	the	DET
ftr-352	111	5	final	final	ADJ
ftr-352	111	6	report	report	NOUN
ftr-352	111	7	on	on	ADP
ftr-352	111	8	the	the	DET
ftr-352	111	9	attribution	attribution	NOUN
ftr-352	111	10	of	of	ADP
ftr-352	111	11	profits	profit	NOUN
ftr-352	111	12	to	to	AUX
ftr-352	111	13	permanent	permanent	ADJ
ftr-352	111	14	58	58	NUM
ftr-352	112	1	[	[	X
ftr-352	112	2	vol	vol	NOUN
ftr-352	112	3	.	.	PUNCT
ftr-352	113	1	10	10	NUM
ftr-352	113	2	:	:	SYM
ftr-352	113	3	1	1	NUM
ftr-352	113	4	the	the	DET
ftr-352	113	5	new	new	ADJ
ftr-352	113	6	oecd	oecd	PROPN
ftr-352	113	7	approach	approach	NOUN
ftr-352	113	8	on	on	ADP
ftr-352	113	9	profit	profit	NOUN
ftr-352	113	10	allocation	allocation	NOUN
ftr-352	113	11	establishments	establishment	NOUN
ftr-352	113	12	on	on	ADP
ftr-352	113	13	17	17	NUM
ftr-352	113	14	july	july	PROPN
ftr-352	113	15	2008	2008	NUM
ftr-352	113	16	.	.	PUNCT
ftr-352	114	1	part	part	NOUN
ftr-352	114	2	of	of	ADP
ftr-352	114	3	the	the	DET
ftr-352	114	4	ideas	idea	NOUN
ftr-352	114	5	on	on	ADP
ftr-352	114	6	allocation	allocation	NOUN
ftr-352	114	7	of	of	ADP
ftr-352	114	8	profits	profit	NOUN
ftr-352	114	9	to	to	ADP
ftr-352	114	10	permanent	permanent	ADJ
ftr-352	114	11	establishments	establishment	NOUN
ftr-352	114	12	laid	lay	VERB
ftr-352	114	13	down	down	ADP
ftr-352	114	14	in	in	ADP
ftr-352	114	15	this	this	DET
ftr-352	114	16	report	report	NOUN
ftr-352	114	17	have	have	AUX
ftr-352	114	18	been	be	AUX
ftr-352	114	19	included	include	VERB
ftr-352	114	20	in	in	ADP
ftr-352	114	21	the	the	DET
ftr-352	114	22	update	update	NOUN
ftr-352	114	23	2008	2008	NUM
ftr-352	114	24	of	of	ADP
ftr-352	114	25	the	the	DET
ftr-352	114	26	oecd	oecd	PROPN
ftr-352	114	27	commentary	commentary	NOUN
ftr-352	114	28	.	.	PUNCT
ftr-352	115	1	other	other	ADJ
ftr-352	115	2	proposals	proposal	NOUN
ftr-352	115	3	were	be	AUX
ftr-352	115	4	not	not	PART
ftr-352	115	5	included	include	VERB
ftr-352	115	6	as	as	SCONJ
ftr-352	115	7	these	these	PRON
ftr-352	115	8	were	be	AUX
ftr-352	115	9	not	not	PART
ftr-352	115	10	in	in	ADP
ftr-352	115	11	line	line	NOUN
ftr-352	115	12	with	with	ADP
ftr-352	115	13	the	the	DET
ftr-352	115	14	present	present	ADJ
ftr-352	115	15	article	article	NOUN
ftr-352	115	16	7	7	NUM
ftr-352	115	17	oecd	oecd	PROPN
ftr-352	115	18	.	.	PUNCT
ftr-352	116	1	a	a	DET
ftr-352	116	2	proposal	proposal	NOUN
ftr-352	116	3	for	for	ADP
ftr-352	116	4	a	a	DET
ftr-352	116	5	new	new	ADJ
ftr-352	116	6	article	article	NOUN
ftr-352	116	7	7	7	NUM
ftr-352	116	8	oecd	oecd	NOUN
ftr-352	116	9	and	and	CCONJ
ftr-352	116	10	commentary	commentary	NOUN
ftr-352	116	11	were	be	AUX
ftr-352	116	12	published	publish	VERB
ftr-352	116	13	on	on	ADP
ftr-352	116	14	7	7	NUM
ftr-352	116	15	july	july	PROPN
ftr-352	116	16	2008	2008	NUM
ftr-352	116	17	.	.	PUNCT
ftr-352	117	1	a	a	DET
ftr-352	117	2	revised	revise	VERB
ftr-352	117	3	text	text	NOUN
ftr-352	117	4	was	be	AUX
ftr-352	117	5	published	publish	VERB
ftr-352	117	6	on	on	ADP
ftr-352	117	7	24	24	NUM
ftr-352	117	8	november	november	PROPN
ftr-352	117	9	2009	2009	NUM
ftr-352	117	10	.	.	PUNCT
ftr-352	118	1	the	the	DET
ftr-352	118	2	intention	intention	NOUN
ftr-352	118	3	is	be	AUX
ftr-352	118	4	to	to	PART
ftr-352	118	5	include	include	VERB
ftr-352	118	6	this	this	DET
ftr-352	118	7	article	article	NOUN
ftr-352	118	8	in	in	ADP
ftr-352	118	9	the	the	DET
ftr-352	118	10	2010	2010	NUM
ftr-352	118	11	update	update	NOUN
ftr-352	118	12	of	of	ADP
ftr-352	118	13	the	the	DET
ftr-352	118	14	model	model	NOUN
ftr-352	118	15	.	.	PUNCT
ftr-352	119	1	iii.the	iii.the	DET
ftr-352	119	2	new	new	ADJ
ftr-352	119	3	oecd	oecd	PROPN
ftr-352	119	4	approach	approach	NOUN
ftr-352	119	5	to	to	ADP
ftr-352	119	6	allocation	allocation	NOUN
ftr-352	119	7	of	of	ADP
ftr-352	119	8	profits	profit	NOUN
ftr-352	119	9	to	to	ADP
ftr-352	119	10	permanent	permanent	ADJ
ftr-352	119	11	establishments	establishment	NOUN
ftr-352	119	12	at	at	ADP
ftr-352	119	13	the	the	DET
ftr-352	119	14	start	start	NOUN
ftr-352	119	15	of	of	ADP
ftr-352	119	16	the	the	DET
ftr-352	119	17	discussions	discussion	NOUN
ftr-352	119	18	on	on	ADP
ftr-352	119	19	a	a	DET
ftr-352	119	20	new	new	ADJ
ftr-352	119	21	approach	approach	NOUN
ftr-352	119	22	to	to	ADP
ftr-352	119	23	the	the	DET
ftr-352	119	24	attribution	attribution	NOUN
ftr-352	119	25	of	of	ADP
ftr-352	119	26	profits	profit	NOUN
ftr-352	119	27	to	to	ADP
ftr-352	119	28	permanent	permanent	ADJ
ftr-352	119	29	establishments	establishment	NOUN
ftr-352	119	30	in	in	ADP
ftr-352	119	31	2001	2001	NUM
ftr-352	119	32	some	some	DET
ftr-352	119	33	states	state	NOUN
ftr-352	119	34	advocated	advocate	VERB
ftr-352	119	35	an	an	DET
ftr-352	119	36	approach	approach	NOUN
ftr-352	119	37	referred	refer	VERB
ftr-352	119	38	to	to	ADP
ftr-352	119	39	by	by	ADP
ftr-352	119	40	oecd	oecd	PROPN
ftr-352	119	41	as	as	ADP
ftr-352	119	42	the	the	DET
ftr-352	119	43	relevant	relevant	ADJ
ftr-352	119	44	business	business	NOUN
ftr-352	119	45	approach	approach	NOUN
ftr-352	119	46	,	,	PUNCT
ftr-352	119	47	others	other	NOUN
ftr-352	119	48	the	the	PRON
ftr-352	119	49	what	what	PRON
ftr-352	119	50	is	be	AUX
ftr-352	119	51	referred	refer	VERB
ftr-352	119	52	to	to	ADP
ftr-352	119	53	by	by	ADP
ftr-352	119	54	the	the	DET
ftr-352	119	55	oecd	oecd	PROPN
ftr-352	119	56	as	as	ADP
ftr-352	119	57	functionally	functionally	ADV
ftr-352	119	58	separate	separate	ADJ
ftr-352	119	59	entity	entity	NOUN
ftr-352	119	60	approach	approach	NOUN
ftr-352	119	61	.	.	PUNCT
ftr-352	120	1	the	the	DET
ftr-352	120	2	relevant	relevant	ADJ
ftr-352	120	3	business	business	NOUN
ftr-352	120	4	approach	approach	NOUN
ftr-352	120	5	implies	imply	VERB
ftr-352	120	6	that	that	SCONJ
ftr-352	120	7	due	due	ADP
ftr-352	120	8	to	to	ADP
ftr-352	120	9	the	the	DET
ftr-352	120	10	wording	wording	NOUN
ftr-352	120	11	of	of	ADP
ftr-352	120	12	article	article	NOUN
ftr-352	120	13	7(1	7(1	NUM
ftr-352	120	14	)	)	PUNCT
ftr-352	120	15	oecd	oecd	PROPN
ftr-352	120	16	the	the	DET
ftr-352	120	17	attributed	attribute	VERB
ftr-352	120	18	profits	profit	NOUN
ftr-352	120	19	can	can	AUX
ftr-352	120	20	not	not	PART
ftr-352	120	21	exceed	exceed	VERB
ftr-352	120	22	the	the	DET
ftr-352	120	23	profits	profit	NOUN
ftr-352	120	24	that	that	SCONJ
ftr-352	120	25	the	the	DET
ftr-352	120	26	worldwide	worldwide	ADJ
ftr-352	120	27	enterprise	enterprise	NOUN
ftr-352	120	28	earns	earn	VERB
ftr-352	120	29	from	from	ADP
ftr-352	120	30	the	the	DET
ftr-352	120	31	relevant	relevant	ADJ
ftr-352	120	32	business	business	NOUN
ftr-352	120	33	activity	activity	NOUN
ftr-352	120	34	.	.	PUNCT
ftr-352	121	1	the	the	DET
ftr-352	121	2	relevant	relevant	ADJ
ftr-352	121	3	business	business	NOUN
ftr-352	121	4	activity	activity	NOUN
ftr-352	121	5	is	be	AUX
ftr-352	121	6	determined	determine	VERB
ftr-352	121	7	either	either	CCONJ
ftr-352	121	8	by	by	ADP
ftr-352	121	9	reference	reference	NOUN
ftr-352	121	10	to	to	ADP
ftr-352	121	11	the	the	DET
ftr-352	121	12	profit	profit	NOUN
ftr-352	121	13	of	of	ADP
ftr-352	121	14	the	the	DET
ftr-352	121	15	enterprise	enterprise	NOUN
ftr-352	121	16	as	as	ADP
ftr-352	121	17	a	a	DET
ftr-352	121	18	whole	whole	NOUN
ftr-352	121	19	or	or	CCONJ
ftr-352	121	20	to	to	ADP
ftr-352	121	21	a	a	DET
ftr-352	121	22	particular	particular	ADJ
ftr-352	121	23	business	business	NOUN
ftr-352	121	24	activity	activity	NOUN
ftr-352	121	25	in	in	ADP
ftr-352	121	26	which	which	PRON
ftr-352	121	27	the	the	DET
ftr-352	121	28	pe	pe	PROPN
ftr-352	121	29	has	have	AUX
ftr-352	121	30	participated	participate	VERB
ftr-352	121	31	.	.	PUNCT
ftr-352	122	1	such	such	ADJ
ftr-352	122	2	limitation	limitation	NOUN
ftr-352	122	3	does	do	AUX
ftr-352	122	4	not	not	PART
ftr-352	122	5	occur	occur	VERB
ftr-352	122	6	in	in	ADP
ftr-352	122	7	the	the	DET
ftr-352	122	8	functionally	functionally	ADV
ftr-352	122	9	separate	separate	ADJ
ftr-352	122	10	entity	entity	NOUN
ftr-352	122	11	approach	approach	NOUN
ftr-352	122	12	.	.	PUNCT
ftr-352	123	1	the	the	DET
ftr-352	123	2	functionally	functionally	ADV
ftr-352	123	3	separate	separate	ADJ
ftr-352	123	4	entity	entity	NOUN
ftr-352	123	5	approach	approach	NOUN
ftr-352	123	6	implies	imply	VERB
ftr-352	123	7	that	that	SCONJ
ftr-352	123	8	a	a	DET
ftr-352	123	9	functional	functional	ADJ
ftr-352	123	10	and	and	CCONJ
ftr-352	123	11	factual	factual	ADJ
ftr-352	123	12	analysis	analysis	NOUN
ftr-352	123	13	must	must	AUX
ftr-352	123	14	identify	identify	VERB
ftr-352	123	15	the	the	DET
ftr-352	123	16	economically	economically	ADV
ftr-352	123	17	significant	significant	ADJ
ftr-352	123	18	activities	activity	NOUN
ftr-352	123	19	and	and	CCONJ
ftr-352	123	20	responsibilities	responsibility	NOUN
ftr-352	123	21	undertaken	undertake	VERB
ftr-352	123	22	by	by	ADP
ftr-352	123	23	the	the	DET
ftr-352	123	24	permanent	permanent	ADJ
ftr-352	123	25	establishment	establishment	NOUN
ftr-352	123	26	.	.	PUNCT
ftr-352	124	1	it	it	PRON
ftr-352	124	2	should	should	AUX
ftr-352	124	3	be	be	AUX
ftr-352	124	4	determined	determine	VERB
ftr-352	124	5	which	which	DET
ftr-352	124	6	functions	function	NOUN
ftr-352	124	7	are	be	AUX
ftr-352	124	8	significant	significant	ADJ
ftr-352	124	9	people	people	NOUN
ftr-352	124	10	functions	function	NOUN
ftr-352	124	11	or	or	CCONJ
ftr-352	124	12	in	in	ADP
ftr-352	124	13	respect	respect	NOUN
ftr-352	124	14	of	of	ADP
ftr-352	124	15	financial	financial	ADJ
ftr-352	124	16	institutions	institution	NOUN
ftr-352	124	17	key	key	ADJ
ftr-352	124	18	entrepreneurial	entrepreneurial	ADJ
ftr-352	124	19	functions	function	NOUN
ftr-352	124	20	and	and	CCONJ
ftr-352	124	21	which	which	DET
ftr-352	124	22	functions	function	NOUN
ftr-352	124	23	are	be	AUX
ftr-352	124	24	routine	routine	ADJ
ftr-352	124	25	functions	function	NOUN
ftr-352	124	26	.	.	PUNCT
ftr-352	125	1	on	on	ADP
ftr-352	125	2	the	the	DET
ftr-352	125	3	basis	basis	NOUN
ftr-352	125	4	of	of	ADP
ftr-352	125	5	this	this	DET
ftr-352	125	6	determination	determination	NOUN
ftr-352	125	7	of	of	ADP
ftr-352	125	8	functions	function	NOUN
ftr-352	125	9	assets	asset	NOUN
ftr-352	125	10	and	and	CCONJ
ftr-352	125	11	risks	risk	NOUN
ftr-352	125	12	should	should	AUX
ftr-352	125	13	be	be	AUX
ftr-352	125	14	allocated	allocate	VERB
ftr-352	125	15	.	.	PUNCT
ftr-352	126	1	next	next	ADJ
ftr-352	126	2	a	a	DET
ftr-352	126	3	comparative	comparative	ADJ
ftr-352	126	4	analysis	analysis	NOUN
ftr-352	126	5	should	should	AUX
ftr-352	126	6	determine	determine	VERB
ftr-352	126	7	remuneration	remuneration	NOUN
ftr-352	126	8	of	of	ADP
ftr-352	126	9	any	any	DET
ftr-352	126	10	dealings	dealing	NOUN
ftr-352	126	11	between	between	ADP
ftr-352	126	12	the	the	DET
ftr-352	126	13	hypothesized	hypothesized	ADJ
ftr-352	126	14	enterprises	enterprise	NOUN
ftr-352	126	15	.	.	PUNCT
ftr-352	127	1	consensus	consensus	NOUN
ftr-352	127	2	was	be	AUX
ftr-352	127	3	reached	reach	VERB
ftr-352	127	4	that	that	SCONJ
ftr-352	127	5	preference	preference	NOUN
ftr-352	127	6	should	should	AUX
ftr-352	127	7	be	be	AUX
ftr-352	127	8	given	give	VERB
ftr-352	127	9	to	to	ADP
ftr-352	127	10	the	the	DET
ftr-352	127	11	functionally	functionally	ADV
ftr-352	127	12	separate	separate	ADJ
ftr-352	127	13	entity	entity	NOUN
ftr-352	127	14	approach	approach	NOUN
ftr-352	127	15	.	.	PUNCT
ftr-352	128	1	in	in	ADP
ftr-352	128	2	its	its	PRON
ftr-352	128	3	(	(	PUNCT
ftr-352	128	4	draft	draft	NOUN
ftr-352	128	5	)	)	PUNCT
ftr-352	128	6	reports	report	VERB
ftr-352	128	7	the	the	DET
ftr-352	128	8	oecd	oecd	PROPN
ftr-352	128	9	stresses	stress	VERB
ftr-352	128	10	that	that	SCONJ
ftr-352	128	11	this	this	DET
ftr-352	128	12	approach	approach	NOUN
ftr-352	128	13	should	should	AUX
ftr-352	128	14	be	be	AUX
ftr-352	128	15	preferred	prefer	VERB
ftr-352	128	16	for	for	ADP
ftr-352	128	17	the	the	DET
ftr-352	128	18	following	follow	VERB
ftr-352	128	19	reasons	reason	NOUN
ftr-352	128	20	:	:	PUNCT
ftr-352	128	21	1	1	X
ftr-352	128	22	.	.	X
ftr-352	128	23	the	the	DET
ftr-352	128	24	approach	approach	NOUN
ftr-352	128	25	is	be	AUX
ftr-352	128	26	consistent	consistent	ADJ
ftr-352	128	27	with	with	ADP
ftr-352	128	28	the	the	DET
ftr-352	128	29	arm	arm	NOUN
ftr-352	128	30	's	's	PART
ftr-352	128	31	length	length	NOUN
ftr-352	128	32	principle	principle	NOUN
ftr-352	128	33	as	as	SCONJ
ftr-352	128	34	it	it	PRON
ftr-352	128	35	does	do	AUX
ftr-352	128	36	not	not	PART
ftr-352	128	37	impose	impose	VERB
ftr-352	128	38	any	any	DET
ftr-352	128	39	limitation	limitation	NOUN
ftr-352	128	40	on	on	ADP
ftr-352	128	41	the	the	DET
ftr-352	128	42	profits	profit	NOUN
ftr-352	128	43	attributable	attributable	ADJ
ftr-352	128	44	to	to	ADP
ftr-352	128	45	the	the	DET
ftr-352	128	46	permanent	permanent	ADJ
ftr-352	128	47	establishment	establishment	NOUN
ftr-352	128	48	that	that	PRON
ftr-352	128	49	might	might	AUX
ftr-352	128	50	affect	affect	VERB
ftr-352	128	51	the	the	DET
ftr-352	128	52	determination	determination	NOUN
ftr-352	128	53	of	of	ADP
ftr-352	128	54	the	the	DET
ftr-352	128	55	profits	profit	NOUN
ftr-352	128	56	attributable	attributable	ADJ
ftr-352	128	57	to	to	ADP
ftr-352	128	58	the	the	DET
ftr-352	128	59	permanent	permanent	ADJ
ftr-352	128	60	establishment	establishment	NOUN
ftr-352	128	61	in	in	ADP
ftr-352	128	62	accordance	accordance	NOUN
ftr-352	128	63	with	with	ADP
ftr-352	128	64	the	the	DET
ftr-352	128	65	arm	arm	NOUN
ftr-352	128	66	's	's	PART
ftr-352	128	67	length	length	NOUN
ftr-352	128	68	principle	principle	NOUN
ftr-352	128	69	;	;	PUNCT
ftr-352	128	70	2	2	X
ftr-352	128	71	.	.	X
ftr-352	128	72	it	it	PRON
ftr-352	128	73	is	be	AUX
ftr-352	128	74	easier	easy	ADJ
ftr-352	128	75	to	to	PART
ftr-352	128	76	apply	apply	VERB
ftr-352	128	77	than	than	ADP
ftr-352	128	78	the	the	DET
ftr-352	128	79	relevant	relevant	ADJ
ftr-352	128	80	business	business	NOUN
ftr-352	128	81	approach	approach	NOUN
ftr-352	128	82	as	as	SCONJ
ftr-352	128	83	it	it	PRON
ftr-352	128	84	does	do	AUX
ftr-352	128	85	not	not	PART
ftr-352	128	86	require	require	VERB
ftr-352	128	87	the	the	DET
ftr-352	128	88	host	host	NOUN
ftr-352	128	89	country	country	NOUN
ftr-352	128	90	to	to	PART
ftr-352	128	91	determine	determine	VERB
ftr-352	128	92	the	the	DET
ftr-352	128	93	enterprise	enterprise	NOUN
ftr-352	128	94	's	's	PART
ftr-352	128	95	worldwide	worldwide	ADJ
ftr-352	128	96	profits	profit	NOUN
ftr-352	128	97	from	from	ADP
ftr-352	128	98	the	the	DET
ftr-352	128	99	relevant	relevant	ADJ
ftr-352	128	100	business	business	NOUN
ftr-352	128	101	activity	activity	NOUN
ftr-352	128	102	and	and	CCONJ
ftr-352	128	103	is	be	AUX
ftr-352	128	104	thus	thus	ADV
ftr-352	128	105	from	from	ADP
ftr-352	128	106	an	an	DET
ftr-352	128	107	administrative	administrative	ADJ
ftr-352	128	108	point	point	NOUN
ftr-352	128	109	of	of	ADP
ftr-352	128	110	view	view	NOUN
ftr-352	128	111	preferable	preferable	ADJ
ftr-352	128	112	;	;	PUNCT
ftr-352	128	113	2009	2009	NUM
ftr-352	128	114	]	]	SYM
ftr-352	128	115	59	59	NUM
ftr-352	128	116	florida	florida	PROPN
ftr-352	128	117	tax	tax	NOUN
ftr-352	128	118	review	review	NOUN
ftr-352	128	119	3	3	X
ftr-352	128	120	.	.	PUNCT
ftr-352	129	1	it	it	PRON
ftr-352	129	2	is	be	AUX
ftr-352	129	3	preferred	prefer	VERB
ftr-352	129	4	from	from	ADP
ftr-352	129	5	the	the	DET
ftr-352	129	6	perspective	perspective	NOUN
ftr-352	129	7	of	of	ADP
ftr-352	129	8	consistency	consistency	NOUN
ftr-352	129	9	as	as	ADP
ftr-352	129	10	a	a	DET
ftr-352	129	11	similar	similar	ADJ
ftr-352	129	12	type	type	NOUN
ftr-352	129	13	of	of	ADP
ftr-352	129	14	analysis	analysis	NOUN
ftr-352	129	15	should	should	AUX
ftr-352	129	16	be	be	AUX
ftr-352	129	17	undertaken	undertake	VERB
ftr-352	129	18	as	as	ADP
ftr-352	129	19	the	the	DET
ftr-352	129	20	one	one	NOUN
ftr-352	129	21	that	that	PRON
ftr-352	129	22	should	should	AUX
ftr-352	129	23	take	take	VERB
ftr-352	129	24	place	place	NOUN
ftr-352	129	25	in	in	ADP
ftr-352	129	26	case	case	NOUN
ftr-352	129	27	the	the	DET
ftr-352	129	28	permanent	permanent	ADJ
ftr-352	129	29	establishment	establishment	NOUN
ftr-352	129	30	were	be	AUX
ftr-352	129	31	a	a	DET
ftr-352	129	32	legally	legally	ADV
ftr-352	129	33	distinct	distinct	ADJ
ftr-352	129	34	and	and	CCONJ
ftr-352	129	35	separate	separate	ADJ
ftr-352	129	36	enterprise	enterprise	NOUN
ftr-352	129	37	(	(	PUNCT
ftr-352	129	38	paragraphs	paragraph	VERB
ftr-352	129	39	72	72	NUM
ftr-352	129	40	79	79	NUM
ftr-352	129	41	of	of	ADP
ftr-352	129	42	the	the	DET
ftr-352	129	43	2008	2008	NUM
ftr-352	129	44	report	report	NOUN
ftr-352	129	45	on	on	ADP
ftr-352	129	46	the	the	DET
ftr-352	129	47	attribution	attribution	NOUN
ftr-352	129	48	of	of	ADP
ftr-352	129	49	profits	profit	NOUN
ftr-352	129	50	to	to	ADP
ftr-352	129	51	permanent	permanent	ADJ
ftr-352	129	52	establishments	establishment	NOUN
ftr-352	129	53	)	)	PUNCT
ftr-352	129	54	.	.	PUNCT
ftr-352	130	1	the	the	DET
ftr-352	130	2	starting	starting	NOUN
ftr-352	130	3	point	point	NOUN
ftr-352	130	4	for	for	ADP
ftr-352	130	5	the	the	DET
ftr-352	130	6	evaluation	evaluation	NOUN
ftr-352	130	7	of	of	ADP
ftr-352	130	8	potential	potential	ADJ
ftr-352	130	9	"	"	PUNCT
ftr-352	130	10	dealings	dealing	NOUN
ftr-352	130	11	"	"	PUNCT
ftr-352	130	12	will	will	AUX
ftr-352	130	13	normally	normally	ADV
ftr-352	130	14	be	be	AUX
ftr-352	130	15	the	the	DET
ftr-352	130	16	accounting	accounting	NOUN
ftr-352	130	17	records	record	NOUN
ftr-352	130	18	and	and	CCONJ
ftr-352	130	19	internal	internal	ADJ
ftr-352	130	20	documentation	documentation	NOUN
ftr-352	130	21	of	of	ADP
ftr-352	130	22	the	the	DET
ftr-352	130	23	permanent	permanent	ADJ
ftr-352	130	24	establishment	establishment	NOUN
ftr-352	130	25	.	.	PUNCT
ftr-352	131	1	conditions	condition	NOUN
ftr-352	131	2	are	be	AUX
ftr-352	131	3	as	as	SCONJ
ftr-352	131	4	follows	follow	VERB
ftr-352	131	5	:	:	PUNCT
ftr-352	131	6	*	*	PUNCT
ftr-352	131	7	the	the	DET
ftr-352	131	8	documentation	documentation	NOUN
ftr-352	131	9	is	be	AUX
ftr-352	131	10	consistent	consistent	ADJ
ftr-352	131	11	with	with	ADP
ftr-352	131	12	the	the	DET
ftr-352	131	13	economic	economic	ADJ
ftr-352	131	14	substance	substance	NOUN
ftr-352	131	15	of	of	ADP
ftr-352	131	16	the	the	DET
ftr-352	131	17	activities	activity	NOUN
ftr-352	131	18	taking	take	VERB
ftr-352	131	19	place	place	NOUN
ftr-352	131	20	within	within	ADP
ftr-352	131	21	the	the	DET
ftr-352	131	22	enterprise	enterprise	NOUN
ftr-352	131	23	as	as	SCONJ
ftr-352	131	24	revealed	reveal	VERB
ftr-352	131	25	by	by	ADP
ftr-352	131	26	the	the	DET
ftr-352	131	27	functional	functional	ADJ
ftr-352	131	28	and	and	CCONJ
ftr-352	131	29	factual	factual	ADJ
ftr-352	131	30	analysis	analysis	NOUN
ftr-352	131	31	;	;	PUNCT
ftr-352	131	32	*	*	PUNCT
ftr-352	131	33	the	the	DET
ftr-352	131	34	arrangements	arrangement	NOUN
ftr-352	131	35	documented	document	VERB
ftr-352	131	36	in	in	ADP
ftr-352	131	37	relation	relation	NOUN
ftr-352	131	38	to	to	ADP
ftr-352	131	39	the	the	DET
ftr-352	131	40	dealing	dealing	NOUN
ftr-352	131	41	,	,	PUNCT
ftr-352	131	42	viewed	view	VERB
ftr-352	131	43	in	in	ADP
ftr-352	131	44	their	their	PRON
ftr-352	131	45	entirety	entirety	NOUN
ftr-352	131	46	,	,	PUNCT
ftr-352	131	47	do	do	AUX
ftr-352	131	48	not	not	PART
ftr-352	131	49	differ	differ	VERB
ftr-352	131	50	from	from	ADP
ftr-352	131	51	those	those	PRON
ftr-352	131	52	which	which	PRON
ftr-352	131	53	would	would	AUX
ftr-352	131	54	have	have	AUX
ftr-352	131	55	been	be	AUX
ftr-352	131	56	adopted	adopt	VERB
ftr-352	131	57	by	by	ADP
ftr-352	131	58	comparable	comparable	ADJ
ftr-352	131	59	independent	independent	ADJ
ftr-352	131	60	enterprises	enterprise	NOUN
ftr-352	131	61	behaving	behave	VERB
ftr-352	131	62	in	in	ADP
ftr-352	131	63	a	a	DET
ftr-352	131	64	commercially	commercially	ADV
ftr-352	131	65	rational	rational	ADJ
ftr-352	131	66	manner	manner	NOUN
ftr-352	131	67	or	or	CCONJ
ftr-352	131	68	,	,	PUNCT
ftr-352	131	69	if	if	SCONJ
ftr-352	131	70	they	they	PRON
ftr-352	131	71	do	do	AUX
ftr-352	131	72	so	so	ADV
ftr-352	131	73	differ	differ	VERB
ftr-352	131	74	,	,	PUNCT
ftr-352	131	75	the	the	DET
ftr-352	131	76	structure	structure	NOUN
ftr-352	131	77	as	as	SCONJ
ftr-352	131	78	presented	present	VERB
ftr-352	131	79	in	in	ADP
ftr-352	131	80	the	the	DET
ftr-352	131	81	taxpayer	taxpayer	NOUN
ftr-352	131	82	's	's	PART
ftr-352	131	83	documentation	documentation	NOUN
ftr-352	131	84	does	do	AUX
ftr-352	131	85	not	not	PART
ftr-352	131	86	practically	practically	ADV
ftr-352	131	87	impede	impede	VERB
ftr-352	131	88	the	the	DET
ftr-352	131	89	tax	tax	NOUN
ftr-352	131	90	administration	administration	NOUN
ftr-352	131	91	from	from	ADP
ftr-352	131	92	determining	determine	VERB
ftr-352	131	93	an	an	DET
ftr-352	131	94	appropriate	appropriate	ADJ
ftr-352	131	95	transfer	transfer	NOUN
ftr-352	131	96	price	price	NOUN
ftr-352	131	97	;	;	PUNCT
ftr-352	131	98	and	and	CCONJ
ftr-352	131	99	*	*	PUNCT
ftr-352	131	100	the	the	DET
ftr-352	131	101	dealing	dealing	NOUN
ftr-352	131	102	presented	present	VERB
ftr-352	131	103	in	in	ADP
ftr-352	131	104	the	the	DET
ftr-352	131	105	taxpayer	taxpayer	NOUN
ftr-352	131	106	's	's	PART
ftr-352	131	107	documentation	documentation	NOUN
ftr-352	131	108	does	do	AUX
ftr-352	131	109	not	not	PART
ftr-352	131	110	violate	violate	VERB
ftr-352	131	111	the	the	DET
ftr-352	131	112	principles	principle	NOUN
ftr-352	131	113	of	of	ADP
ftr-352	131	114	the	the	DET
ftr-352	131	115	authorized	authorized	ADJ
ftr-352	131	116	oecd	oecd	PROPN
ftr-352	131	117	approach	approach	NOUN
ftr-352	131	118	"	"	PUNCT
ftr-352	131	119	(	(	PUNCT
ftr-352	131	120	hereafter	hereafter	ADV
ftr-352	131	121	:	:	PUNCT
ftr-352	131	122	aoa	aoa	PROPN
ftr-352	131	123	approach	approach	NOUN
ftr-352	131	124	)	)	PUNCT
ftr-352	131	125	"	"	PUNCT
ftr-352	131	126	by	by	ADP
ftr-352	131	127	,	,	PUNCT
ftr-352	131	128	for	for	ADP
ftr-352	131	129	example	example	NOUN
ftr-352	131	130	,	,	PUNCT
ftr-352	131	131	purporting	purport	VERB
ftr-352	131	132	to	to	PART
ftr-352	131	133	transfer	transfer	VERB
ftr-352	131	134	risks	risk	NOUN
ftr-352	131	135	in	in	ADP
ftr-352	131	136	a	a	DET
ftr-352	131	137	way	way	NOUN
ftr-352	131	138	that	that	PRON
ftr-352	131	139	segregates	segregate	VERB
ftr-352	131	140	them	they	PRON
ftr-352	131	141	from	from	ADP
ftr-352	131	142	functions	function	NOUN
ftr-352	131	143	"	"	PUNCT
ftr-352	131	144	(	(	PUNCT
ftr-352	131	145	paragraph	paragraph	NOUN
ftr-352	131	146	39	39	NUM
ftr-352	131	147	of	of	ADP
ftr-352	131	148	the	the	DET
ftr-352	131	149	2008	2008	NUM
ftr-352	131	150	report	report	NOUN
ftr-352	131	151	on	on	ADP
ftr-352	131	152	the	the	DET
ftr-352	131	153	attribution	attribution	NOUN
ftr-352	131	154	of	of	ADP
ftr-352	131	155	profits	profit	NOUN
ftr-352	131	156	to	to	ADP
ftr-352	131	157	permanent	permanent	ADJ
ftr-352	131	158	establishments	establishment	NOUN
ftr-352	131	159	)	)	PUNCT
ftr-352	131	160	.	.	PUNCT
ftr-352	132	1	documentation	documentation	NOUN
ftr-352	132	2	is	be	AUX
ftr-352	132	3	not	not	PART
ftr-352	132	4	decisive	decisive	ADJ
ftr-352	132	5	in	in	SCONJ
ftr-352	132	6	case	case	NOUN
ftr-352	132	7	booking	booking	NOUN
ftr-352	132	8	practices	practice	NOUN
ftr-352	132	9	are	be	AUX
ftr-352	132	10	inconsistent	inconsistent	ADJ
ftr-352	132	11	with	with	ADP
ftr-352	132	12	the	the	DET
ftr-352	132	13	functional	functional	ADJ
ftr-352	132	14	and	and	CCONJ
ftr-352	132	15	factual	factual	ADJ
ftr-352	132	16	analysis	analysis	NOUN
ftr-352	132	17	.	.	PUNCT
ftr-352	133	1	the	the	DET
ftr-352	133	2	documentation	documentation	NOUN
ftr-352	133	3	requirements	requirement	NOUN
ftr-352	133	4	imposed	impose	VERB
ftr-352	133	5	in	in	ADP
ftr-352	133	6	connection	connection	NOUN
ftr-352	133	7	with	with	ADP
ftr-352	133	8	intra	intra	ADJ
ftr-352	133	9	-	-	ADJ
ftr-352	133	10	enterprise	enterprise	ADJ
ftr-352	133	11	dealings	dealing	NOUN
ftr-352	133	12	are	be	AUX
ftr-352	133	13	not	not	PART
ftr-352	133	14	intended	intend	VERB
ftr-352	133	15	to	to	PART
ftr-352	133	16	be	be	AUX
ftr-352	133	17	more	more	ADV
ftr-352	133	18	burdensome	burdensome	ADJ
ftr-352	133	19	than	than	ADP
ftr-352	133	20	in	in	ADP
ftr-352	133	21	case	case	NOUN
ftr-352	133	22	of	of	ADP
ftr-352	133	23	intercompany	intercompany	NOUN
ftr-352	133	24	dealings	dealing	NOUN
ftr-352	133	25	.	.	PUNCT
ftr-352	134	1	moreover	moreover	ADV
ftr-352	134	2	documentation	documentation	NOUN
ftr-352	134	3	requirements	requirement	NOUN
ftr-352	134	4	should	should	AUX
ftr-352	134	5	not	not	PART
ftr-352	134	6	impose	impose	VERB
ftr-352	134	7	disproportionate	disproportionate	ADJ
ftr-352	134	8	costs	cost	NOUN
ftr-352	134	9	and	and	CCONJ
ftr-352	134	10	burdens	burden	NOUN
ftr-352	134	11	on	on	ADP
ftr-352	134	12	taxpayers	taxpayer	NOUN
ftr-352	134	13	both	both	CCONJ
ftr-352	134	14	in	in	ADP
ftr-352	134	15	respect	respect	NOUN
ftr-352	134	16	of	of	ADP
ftr-352	134	17	permanent	permanent	ADJ
ftr-352	134	18	establishments	establishment	NOUN
ftr-352	134	19	and	and	CCONJ
ftr-352	134	20	subsidiaries	subsidiary	NOUN
ftr-352	134	21	(	(	PUNCT
ftr-352	134	22	paragraph	paragraph	NOUN
ftr-352	134	23	40	40	NUM
ftr-352	134	24	of	of	ADP
ftr-352	134	25	the	the	DET
ftr-352	134	26	2008	2008	NUM
ftr-352	134	27	report	report	NOUN
ftr-352	134	28	on	on	ADP
ftr-352	134	29	the	the	DET
ftr-352	134	30	attribution	attribution	NOUN
ftr-352	134	31	of	of	ADP
ftr-352	134	32	profits	profit	NOUN
ftr-352	134	33	to	to	ADP
ftr-352	134	34	permanent	permanent	ADJ
ftr-352	134	35	establishments	establishment	NOUN
ftr-352	134	36	)	)	PUNCT
ftr-352	134	37	.	.	PUNCT
ftr-352	135	1	as	as	SCONJ
ftr-352	135	2	to	to	PART
ftr-352	135	3	paragraph	paragraph	VERB
ftr-352	135	4	39	39	NUM
ftr-352	135	5	of	of	ADP
ftr-352	135	6	the	the	DET
ftr-352	135	7	2008	2008	NUM
ftr-352	135	8	report	report	NOUN
ftr-352	135	9	accounting	accounting	NOUN
ftr-352	135	10	records	record	NOUN
ftr-352	135	11	and	and	CCONJ
ftr-352	135	12	contemporaneous	contemporaneous	ADJ
ftr-352	135	13	documentation	documentation	NOUN
ftr-352	135	14	that	that	PRON
ftr-352	135	15	meet	meet	VERB
ftr-352	135	16	the	the	DET
ftr-352	135	17	requirements	requirement	NOUN
ftr-352	135	18	of	of	ADP
ftr-352	135	19	symmetry	symmetry	NOUN
ftr-352	135	20	constitute	constitute	VERB
ftr-352	135	21	a	a	DET
ftr-352	135	22	useful	useful	ADJ
ftr-352	135	23	starting	starting	NOUN
ftr-352	135	24	point	point	NOUN
ftr-352	135	25	for	for	ADP
ftr-352	135	26	the	the	DET
ftr-352	135	27	purpose	purpose	NOUN
ftr-352	135	28	of	of	ADP
ftr-352	135	29	attributing	attribute	VERB
ftr-352	135	30	profits	profit	NOUN
ftr-352	135	31	to	to	ADP
ftr-352	135	32	a	a	DET
ftr-352	135	33	permanent	permanent	ADJ
ftr-352	135	34	establishment	establishment	NOUN
ftr-352	135	35	.	.	PUNCT
ftr-352	136	1	in	in	ADP
ftr-352	136	2	respect	respect	NOUN
ftr-352	136	3	of	of	ADP
ftr-352	136	4	the	the	DET
ftr-352	136	5	comparability	comparability	NOUN
ftr-352	136	6	analysis	analysis	NOUN
ftr-352	136	7	by	by	ADP
ftr-352	136	8	analogy	analogy	NOUN
ftr-352	136	9	the	the	DET
ftr-352	136	10	same	same	ADJ
ftr-352	136	11	factors	factor	NOUN
ftr-352	136	12	should	should	AUX
ftr-352	136	13	be	be	AUX
ftr-352	136	14	taken	take	VERB
ftr-352	136	15	into	into	ADP
ftr-352	136	16	account	account	NOUN
ftr-352	136	17	as	as	SCONJ
ftr-352	136	18	applied	apply	VERB
ftr-352	136	19	in	in	ADP
ftr-352	136	20	respect	respect	NOUN
ftr-352	136	21	of	of	ADP
ftr-352	136	22	intercompany	intercompany	NOUN
ftr-352	136	23	dealings	dealing	NOUN
ftr-352	136	24	:	:	PUNCT
ftr-352	136	25	-functional	-functional	ADJ
ftr-352	136	26	analysis	analysis	NOUN
ftr-352	136	27	-characteristics	-characteristic	NOUN
ftr-352	136	28	of	of	ADP
ftr-352	136	29	property	property	NOUN
ftr-352	136	30	or	or	CCONJ
ftr-352	136	31	services	service	NOUN
ftr-352	136	32	;	;	PUNCT
ftr-352	136	33	-contractual	-contractual	ADJ
ftr-352	136	34	terms	term	NOUN
ftr-352	136	35	;	;	PUNCT
ftr-352	136	36	-economic	-economic	ADJ
ftr-352	136	37	circumstances	circumstance	NOUN
ftr-352	136	38	;	;	PUNCT
ftr-352	136	39	and	and	CCONJ
ftr-352	136	40	-business	-business	NOUN
ftr-352	136	41	strategies	strategy	NOUN
ftr-352	136	42	(	(	PUNCT
ftr-352	136	43	paragraph	paragraph	NOUN
ftr-352	136	44	92	92	NUM
ftr-352	136	45	of	of	ADP
ftr-352	136	46	the	the	DET
ftr-352	136	47	2008	2008	NUM
ftr-352	136	48	report	report	NOUN
ftr-352	136	49	on	on	ADP
ftr-352	136	50	the	the	DET
ftr-352	136	51	attribution	attribution	NOUN
ftr-352	136	52	of	of	ADP
ftr-352	136	53	profits	profit	NOUN
ftr-352	136	54	to	to	ADP
ftr-352	136	55	permanent	permanent	ADJ
ftr-352	136	56	establishments	establishment	NOUN
ftr-352	136	57	)	)	PUNCT
ftr-352	136	58	.	.	PUNCT
ftr-352	137	1	60	60	NUM
ftr-352	138	1	[	[	X
ftr-352	138	2	vol10:1	vol10:1	PROPN
ftr-352	138	3	the	the	DET
ftr-352	138	4	new	new	ADJ
ftr-352	138	5	oecd	oecd	PROPN
ftr-352	138	6	approach	approach	NOUN
ftr-352	138	7	on	on	ADP
ftr-352	138	8	profit	profit	NOUN
ftr-352	138	9	allocation	allocation	NOUN
ftr-352	138	10	a.	a.	NOUN
ftr-352	138	11	the	the	DET
ftr-352	138	12	2008	2008	NUM
ftr-352	138	13	commentary	commentary	NOUN
ftr-352	138	14	the	the	DET
ftr-352	138	15	conduct	conduct	NOUN
ftr-352	138	16	of	of	ADP
ftr-352	138	17	parties	party	NOUN
ftr-352	138	18	is	be	AUX
ftr-352	138	19	used	use	VERB
ftr-352	138	20	as	as	ADP
ftr-352	138	21	proof	proof	NOUN
ftr-352	138	22	for	for	ADP
ftr-352	138	23	the	the	DET
ftr-352	138	24	allocation	allocation	NOUN
ftr-352	138	25	of	of	ADP
ftr-352	138	26	risks	risk	NOUN
ftr-352	138	27	.	.	PUNCT
ftr-352	139	1	economic	economic	ADJ
ftr-352	139	2	principles	principle	NOUN
ftr-352	139	3	that	that	PRON
ftr-352	139	4	govern	govern	VERB
ftr-352	139	5	relationships	relationship	NOUN
ftr-352	139	6	between	between	ADP
ftr-352	139	7	independent	independent	ADJ
ftr-352	139	8	enterprises	enterprise	NOUN
ftr-352	139	9	should	should	AUX
ftr-352	139	10	be	be	AUX
ftr-352	139	11	applied	apply	VERB
ftr-352	139	12	(	(	PUNCT
ftr-352	139	13	paragraph	paragraph	NOUN
ftr-352	139	14	98	98	NUM
ftr-352	139	15	of	of	ADP
ftr-352	139	16	the	the	DET
ftr-352	139	17	2008	2008	NUM
ftr-352	139	18	report	report	NOUN
ftr-352	139	19	on	on	ADP
ftr-352	139	20	the	the	DET
ftr-352	139	21	attribution	attribution	NOUN
ftr-352	139	22	of	of	ADP
ftr-352	139	23	profits	profit	NOUN
ftr-352	139	24	to	to	ADP
ftr-352	139	25	permanent	permanent	ADJ
ftr-352	139	26	establishments	establishment	NOUN
ftr-352	139	27	)	)	PUNCT
ftr-352	139	28	.	.	PUNCT
ftr-352	140	1	paragraphs	paragraph	NOUN
ftr-352	140	2	17	17	NUM
ftr-352	140	3	and	and	CCONJ
ftr-352	140	4	18	18	NUM
ftr-352	140	5	of	of	ADP
ftr-352	140	6	the	the	DET
ftr-352	140	7	2008	2008	NUM
ftr-352	140	8	commentary	commentary	NOUN
ftr-352	140	9	explain	explain	VERB
ftr-352	140	10	the	the	DET
ftr-352	140	11	functionally	functionally	ADV
ftr-352	140	12	separate	separate	ADJ
ftr-352	140	13	entity	entity	NOUN
ftr-352	140	14	approach	approach	NOUN
ftr-352	140	15	.	.	PUNCT
ftr-352	141	1	however	however	ADV
ftr-352	141	2	,	,	PUNCT
ftr-352	141	3	only	only	ADV
ftr-352	141	4	those	those	DET
ftr-352	141	5	conclusions	conclusion	NOUN
ftr-352	141	6	that	that	PRON
ftr-352	141	7	do	do	AUX
ftr-352	141	8	not	not	PART
ftr-352	141	9	conflict	conflict	VERB
ftr-352	141	10	with	with	ADP
ftr-352	141	11	the	the	DET
ftr-352	141	12	2005	2005	NUM
ftr-352	141	13	version	version	NOUN
ftr-352	141	14	have	have	AUX
ftr-352	141	15	been	be	AUX
ftr-352	141	16	incorporated	incorporate	VERB
ftr-352	141	17	in	in	ADP
ftr-352	141	18	this	this	DET
ftr-352	141	19	commentary	commentary	NOUN
ftr-352	141	20	(	(	PUNCT
ftr-352	141	21	paragraph	paragraph	NOUN
ftr-352	141	22	7	7	NUM
ftr-352	141	23	of	of	ADP
ftr-352	141	24	the	the	DET
ftr-352	141	25	2008	2008	NUM
ftr-352	141	26	commentary	commentary	NOUN
ftr-352	141	27	)	)	PUNCT
ftr-352	141	28	.	.	PUNCT
ftr-352	142	1	similar	similar	ADJ
ftr-352	142	2	to	to	ADP
ftr-352	142	3	the	the	DET
ftr-352	142	4	1995	1995	NUM
ftr-352	142	5	-	-	SYM
ftr-352	142	6	2005	2005	NUM
ftr-352	142	7	commentaries	commentary	NOUN
ftr-352	142	8	the	the	DET
ftr-352	142	9	2008	2008	NUM
ftr-352	142	10	version	version	NOUN
ftr-352	142	11	of	of	ADP
ftr-352	142	12	the	the	DET
ftr-352	142	13	commentary	commentary	NOUN
ftr-352	142	14	remunerates	remunerate	VERB
ftr-352	142	15	the	the	DET
ftr-352	142	16	following	follow	VERB
ftr-352	142	17	internal	internal	ADJ
ftr-352	142	18	transactions	transaction	NOUN
ftr-352	142	19	at	at	ADP
ftr-352	142	20	arm	arm	NOUN
ftr-352	142	21	's	's	PART
ftr-352	142	22	length	length	NOUN
ftr-352	142	23	basis	basis	NOUN
ftr-352	142	24	:	:	PUNCT
ftr-352	142	25	internal	internal	ADJ
ftr-352	142	26	delivery	delivery	NOUN
ftr-352	142	27	of	of	ADP
ftr-352	142	28	goods	good	NOUN
ftr-352	142	29	by	by	ADP
ftr-352	142	30	the	the	DET
ftr-352	142	31	permanent	permanent	ADJ
ftr-352	142	32	establishment	establishment	NOUN
ftr-352	142	33	to	to	ADP
ftr-352	142	34	other	other	ADJ
ftr-352	142	35	parts	part	NOUN
ftr-352	142	36	of	of	ADP
ftr-352	142	37	the	the	DET
ftr-352	142	38	company	company	NOUN
ftr-352	142	39	.	.	PUNCT
ftr-352	143	1	like	like	ADP
ftr-352	143	2	the	the	DET
ftr-352	143	3	1995	1995	NUM
ftr-352	143	4	-	-	SYM
ftr-352	143	5	2005	2005	NUM
ftr-352	143	6	commentary	commentary	NOUN
ftr-352	143	7	the	the	DET
ftr-352	143	8	2008	2008	NUM
ftr-352	143	9	commentary	commentary	NOUN
ftr-352	143	10	recommends	recommend	VERB
ftr-352	143	11	the	the	DET
ftr-352	143	12	time	time	NOUN
ftr-352	143	13	lag	lag	NOUN
ftr-352	143	14	problem	problem	NOUN
ftr-352	143	15	should	should	AUX
ftr-352	143	16	be	be	AUX
ftr-352	143	17	solved	solve	VERB
ftr-352	143	18	on	on	ADP
ftr-352	143	19	the	the	DET
ftr-352	143	20	initiative	initiative	NOUN
ftr-352	143	21	of	of	ADP
ftr-352	143	22	the	the	DET
ftr-352	143	23	head	head	NOUN
ftr-352	143	24	office	office	NOUN
ftr-352	143	25	state	state	NOUN
ftr-352	143	26	(	(	PUNCT
ftr-352	143	27	paragraph	paragraph	NOUN
ftr-352	143	28	21	21	NUM
ftr-352	143	29	of	of	ADP
ftr-352	143	30	the	the	DET
ftr-352	143	31	2008	2008	NUM
ftr-352	143	32	commentary	commentary	NOUN
ftr-352	143	33	)	)	PUNCT
ftr-352	143	34	.	.	PUNCT
ftr-352	144	1	minor	minor	ADJ
ftr-352	144	2	change	change	NOUN
ftr-352	144	3	to	to	ADP
ftr-352	144	4	the	the	DET
ftr-352	144	5	1995	1995	NUM
ftr-352	144	6	-	-	SYM
ftr-352	144	7	2005	2005	NUM
ftr-352	144	8	commentary	commentary	NOUN
ftr-352	144	9	is	be	AUX
ftr-352	144	10	the	the	DET
ftr-352	144	11	change	change	NOUN
ftr-352	144	12	in	in	ADP
ftr-352	144	13	wording	wording	NOUN
ftr-352	144	14	of	of	ADP
ftr-352	144	15	parts	part	NOUN
ftr-352	144	16	of	of	ADP
ftr-352	144	17	the	the	DET
ftr-352	144	18	paragraph	paragraph	NOUN
ftr-352	144	19	:	:	PUNCT
ftr-352	144	20	o	o	NOUN
ftr-352	144	21	"	"	PUNCT
ftr-352	144	22	many	many	ADJ
ftr-352	144	23	states	state	NOUN
ftr-352	144	24	consider	consider	VERB
ftr-352	144	25	that	that	SCONJ
ftr-352	144	26	there	there	PRON
ftr-352	144	27	is	be	VERB
ftr-352	144	28	a	a	DET
ftr-352	144	29	realization	realization	NOUN
ftr-352	144	30	of	of	ADP
ftr-352	144	31	a	a	DET
ftr-352	144	32	taxable	taxable	ADJ
ftr-352	144	33	profit	profit	NOUN
ftr-352	144	34	"	"	PUNCT
ftr-352	144	35	has	have	AUX
ftr-352	144	36	been	be	AUX
ftr-352	144	37	changed	change	VERB
ftr-352	144	38	into	into	ADP
ftr-352	144	39	"	"	PUNCT
ftr-352	144	40	there	there	PRON
ftr-352	144	41	may	may	AUX
ftr-352	144	42	be	be	AUX
ftr-352	144	43	a	a	DET
ftr-352	144	44	realization	realization	NOUN
ftr-352	144	45	of	of	ADP
ftr-352	144	46	a	a	DET
ftr-352	144	47	taxable	taxable	ADJ
ftr-352	144	48	profit	profit	NOUN
ftr-352	144	49	;	;	PUNCT
ftr-352	144	50	"	"	PUNCT
ftr-352	144	51	and	and	CCONJ
ftr-352	144	52	"	"	PUNCT
ftr-352	144	53	"	"	PUNCT
ftr-352	144	54	business	business	NOUN
ftr-352	144	55	property	property	NOUN
ftr-352	144	56	of	of	ADP
ftr-352	144	57	a	a	DET
ftr-352	144	58	permanent	permanent	ADJ
ftr-352	144	59	establishment	establishment	NOUN
ftr-352	144	60	situated	situate	VERB
ftr-352	144	61	within	within	ADP
ftr-352	144	62	their	their	PRON
ftr-352	144	63	territory	territory	NOUN
ftr-352	144	64	"	"	PUNCT
ftr-352	144	65	has	have	AUX
ftr-352	144	66	been	be	AUX
ftr-352	144	67	changed	change	VERB
ftr-352	144	68	into	into	ADP
ftr-352	144	69	"	"	PUNCT
ftr-352	144	70	within	within	ADP
ftr-352	144	71	a	a	DET
ftr-352	144	72	state	state	NOUN
ftr-352	144	73	's	's	PART
ftr-352	144	74	territory	territory	NOUN
ftr-352	144	75	.	.	PUNCT
ftr-352	144	76	"	"	PUNCT
ftr-352	145	1	this	this	DET
ftr-352	145	2	change	change	NOUN
ftr-352	145	3	in	in	ADP
ftr-352	145	4	wording	word	VERB
ftr-352	145	5	no	no	DET
ftr-352	145	6	doubt	doubt	NOUN
ftr-352	145	7	has	have	AUX
ftr-352	145	8	not	not	PART
ftr-352	145	9	been	be	AUX
ftr-352	145	10	intended	intend	VERB
ftr-352	145	11	to	to	PART
ftr-352	145	12	have	have	VERB
ftr-352	145	13	practical	practical	ADJ
ftr-352	145	14	consequences	consequence	NOUN
ftr-352	145	15	,	,	PUNCT
ftr-352	145	16	but	but	CCONJ
ftr-352	145	17	only	only	ADV
ftr-352	145	18	to	to	PART
ftr-352	145	19	bring	bring	VERB
ftr-352	145	20	the	the	DET
ftr-352	145	21	wording	wording	NOUN
ftr-352	145	22	of	of	ADP
ftr-352	145	23	the	the	DET
ftr-352	145	24	treaty	treaty	NOUN
ftr-352	145	25	in	in	ADP
ftr-352	145	26	line	line	NOUN
ftr-352	145	27	with	with	ADP
ftr-352	145	28	the	the	DET
ftr-352	145	29	actual	actual	ADJ
ftr-352	145	30	situation	situation	NOUN
ftr-352	145	31	that	that	SCONJ
ftr-352	145	32	the	the	DET
ftr-352	145	33	tax	tax	NOUN
ftr-352	145	34	law	law	NOUN
ftr-352	145	35	of	of	ADP
ftr-352	145	36	some	some	DET
ftr-352	145	37	countries	country	NOUN
ftr-352	145	38	does	do	AUX
ftr-352	145	39	not	not	PART
ftr-352	145	40	identify	identify	VERB
ftr-352	145	41	a	a	DET
ftr-352	145	42	realization	realization	NOUN
ftr-352	145	43	of	of	ADP
ftr-352	145	44	a	a	DET
ftr-352	145	45	taxable	taxable	ADJ
ftr-352	145	46	profit	profit	NOUN
ftr-352	145	47	upon	upon	SCONJ
ftr-352	145	48	a	a	DET
ftr-352	145	49	transfer	transfer	NOUN
ftr-352	145	50	of	of	ADP
ftr-352	145	51	an	an	DET
ftr-352	145	52	asset	asset	NOUN
ftr-352	145	53	from	from	ADP
ftr-352	145	54	a	a	DET
ftr-352	145	55	permanent	permanent	ADJ
ftr-352	145	56	establishment	establishment	NOUN
ftr-352	145	57	to	to	ADP
ftr-352	145	58	other	other	ADJ
ftr-352	145	59	parts	part	NOUN
ftr-352	145	60	of	of	ADP
ftr-352	145	61	the	the	DET
ftr-352	145	62	enterprise	enterprise	NOUN
ftr-352	145	63	;	;	PUNCT
ftr-352	145	64	internal	internal	ADJ
ftr-352	145	65	delivery	delivery	NOUN
ftr-352	145	66	of	of	ADP
ftr-352	145	67	services	service	NOUN
ftr-352	145	68	,	,	PUNCT
ftr-352	145	69	provided	provide	VERB
ftr-352	145	70	a	a	DET
ftr-352	145	71	the	the	DET
ftr-352	145	72	trade	trade	NOUN
ftr-352	145	73	of	of	ADP
ftr-352	145	74	the	the	DET
ftr-352	145	75	enterprise	enterprise	NOUN
ftr-352	145	76	,	,	PUNCT
ftr-352	145	77	or	or	CCONJ
ftr-352	145	78	part	part	NOUN
ftr-352	145	79	of	of	ADP
ftr-352	145	80	it	it	PRON
ftr-352	145	81	,	,	PUNCT
ftr-352	145	82	consists	consist	VERB
ftr-352	145	83	of	of	ADP
ftr-352	145	84	the	the	DET
ftr-352	145	85	provision	provision	NOUN
ftr-352	145	86	of	of	ADP
ftr-352	145	87	such	such	ADJ
ftr-352	145	88	services	service	NOUN
ftr-352	145	89	and	and	CCONJ
ftr-352	145	90	therefore	therefore	ADV
ftr-352	145	91	there	there	PRON
ftr-352	145	92	is	be	VERB
ftr-352	145	93	a	a	DET
ftr-352	145	94	standard	standard	ADJ
ftr-352	145	95	charge	charge	NOUN
ftr-352	145	96	for	for	ADP
ftr-352	145	97	their	their	PRON
ftr-352	145	98	provision	provision	NOUN
ftr-352	145	99	(	(	PUNCT
ftr-352	145	100	paragraph	paragraph	NOUN
ftr-352	145	101	35	35	NUM
ftr-352	145	102	of	of	ADP
ftr-352	145	103	the	the	DET
ftr-352	145	104	2008	2008	NUM
ftr-352	145	105	commentary	commentary	NOUN
ftr-352	145	106	)	)	PUNCT
ftr-352	145	107	;	;	PUNCT
ftr-352	145	108	or	or	CCONJ
ftr-352	145	109	o	o	X
ftr-352	145	110	the	the	DET
ftr-352	145	111	main	main	ADJ
ftr-352	145	112	activity	activity	NOUN
ftr-352	145	113	of	of	ADP
ftr-352	145	114	the	the	DET
ftr-352	145	115	permanent	permanent	ADJ
ftr-352	145	116	establishment	establishment	NOUN
ftr-352	145	117	is	be	AUX
ftr-352	145	118	to	to	PART
ftr-352	145	119	provide	provide	VERB
ftr-352	145	120	specific	specific	ADJ
ftr-352	145	121	services	service	NOUN
ftr-352	145	122	to	to	ADP
ftr-352	145	123	the	the	DET
ftr-352	145	124	enterprise	enterprise	NOUN
ftr-352	145	125	to	to	PART
ftr-352	145	126	which	which	PRON
ftr-352	145	127	it	it	PRON
ftr-352	145	128	belongs	belong	VERB
ftr-352	145	129	and	and	CCONJ
ftr-352	145	130	these	these	DET
ftr-352	145	131	services	service	NOUN
ftr-352	145	132	provide	provide	VERB
ftr-352	145	133	a	a	DET
ftr-352	145	134	real	real	ADJ
ftr-352	145	135	advantage	advantage	NOUN
ftr-352	145	136	to	to	ADP
ftr-352	145	137	the	the	DET
ftr-352	145	138	enterprise	enterprise	NOUN
ftr-352	145	139	and	and	CCONJ
ftr-352	145	140	their	their	PRON
ftr-352	145	141	costs	cost	NOUN
ftr-352	145	142	represent	represent	VERB
ftr-352	145	143	a	a	DET
ftr-352	145	144	significant	significant	ADJ
ftr-352	145	145	part	part	NOUN
ftr-352	145	146	of	of	ADP
ftr-352	145	147	the	the	DET
ftr-352	145	148	expenses	expense	NOUN
ftr-352	145	149	of	of	ADP
ftr-352	145	150	the	the	DET
ftr-352	145	151	enterprise	enterprise	NOUN
ftr-352	145	152	(	(	PUNCT
ftr-352	145	153	paragraph	paragraph	NOUN
ftr-352	145	154	36	36	NUM
ftr-352	145	155	of	of	ADP
ftr-352	145	156	the	the	DET
ftr-352	145	157	2008	2008	NUM
ftr-352	145	158	commentary	commentary	NOUN
ftr-352	145	159	)	)	PUNCT
ftr-352	145	160	.	.	PUNCT
ftr-352	146	1	;	;	PUNCT
ftr-352	146	2	internal	internal	ADJ
ftr-352	146	3	transfer	transfer	NOUN
ftr-352	146	4	of	of	ADP
ftr-352	146	5	tangible	tangible	ADJ
ftr-352	146	6	assets	asset	NOUN
ftr-352	146	7	from	from	ADP
ftr-352	146	8	a	a	DET
ftr-352	146	9	permanent	permanent	ADJ
ftr-352	146	10	establishment	establishment	NOUN
ftr-352	146	11	to	to	ADP
ftr-352	146	12	another	another	DET
ftr-352	146	13	part	part	NOUN
ftr-352	146	14	of	of	ADP
ftr-352	146	15	the	the	DET
ftr-352	146	16	enterprise	enterprise	NOUN
ftr-352	146	17	,	,	PUNCT
ftr-352	146	18	in	in	ADP
ftr-352	146	19	case	case	NOUN
ftr-352	146	20	:	:	PUNCT
ftr-352	146	21	2009	2009	NUM
ftr-352	146	22	]	]	PUNCT
ftr-352	146	23	61	61	NUM
ftr-352	146	24	florida	florida	PROPN
ftr-352	146	25	tax	tax	NOUN
ftr-352	146	26	review	review	NOUN
ftr-352	146	27	0	0	PUNCT
ftr-352	147	1	the	the	DET
ftr-352	147	2	transfer	transfer	NOUN
ftr-352	147	3	is	be	AUX
ftr-352	147	4	not	not	PART
ftr-352	147	5	temporary	temporary	ADJ
ftr-352	147	6	and	and	CCONJ
ftr-352	147	7	;	;	PUNCT
ftr-352	147	8	"	"	PUNCT
ftr-352	147	9	the	the	DET
ftr-352	147	10	pe	pe	PROPN
ftr-352	147	11	-	-	PUNCT
ftr-352	147	12	state	state	NOUN
ftr-352	147	13	's	's	PART
ftr-352	147	14	domestic	domestic	ADJ
ftr-352	147	15	law	law	NOUN
ftr-352	147	16	taxes	tax	VERB
ftr-352	147	17	the	the	DET
ftr-352	147	18	profits	profit	NOUN
ftr-352	147	19	deemed	deem	VERB
ftr-352	147	20	to	to	PART
ftr-352	147	21	arise	arise	VERB
ftr-352	147	22	in	in	ADP
ftr-352	147	23	connection	connection	NOUN
ftr-352	147	24	with	with	ADP
ftr-352	147	25	such	such	DET
ftr-352	147	26	a	a	DET
ftr-352	147	27	transfer	transfer	NOUN
ftr-352	147	28	.	.	PUNCT
ftr-352	148	1	in	in	ADP
ftr-352	148	2	case	case	NOUN
ftr-352	148	3	of	of	ADP
ftr-352	148	4	double	double	ADJ
ftr-352	148	5	taxation	taxation	NOUN
ftr-352	148	6	the	the	DET
ftr-352	148	7	head	head	NOUN
ftr-352	148	8	office	office	NOUN
ftr-352	148	9	country	country	NOUN
ftr-352	148	10	should	should	AUX
ftr-352	148	11	seek	seek	VERB
ftr-352	148	12	a	a	DET
ftr-352	148	13	solution	solution	NOUN
ftr-352	148	14	.	.	PUNCT
ftr-352	149	1	(	(	PUNCT
ftr-352	149	2	paragraphs	paragraph	NOUN
ftr-352	149	3	21	21	NUM
ftr-352	149	4	and	and	CCONJ
ftr-352	149	5	22	22	NUM
ftr-352	149	6	of	of	ADP
ftr-352	149	7	the	the	DET
ftr-352	149	8	2008	2008	NUM
ftr-352	149	9	commentary	commentary	NOUN
ftr-352	149	10	)	)	PUNCT
ftr-352	149	11	;	;	PUNCT
ftr-352	149	12	payments	payment	NOUN
ftr-352	149	13	of	of	ADP
ftr-352	149	14	interest	interest	NOUN
ftr-352	149	15	made	make	VERB
ftr-352	149	16	by	by	ADP
ftr-352	149	17	different	different	ADJ
ftr-352	149	18	parts	part	NOUN
ftr-352	149	19	of	of	ADP
ftr-352	149	20	a	a	DET
ftr-352	149	21	financial	financial	ADJ
ftr-352	149	22	enterprise	enterprise	NOUN
ftr-352	149	23	to	to	ADP
ftr-352	149	24	each	each	DET
ftr-352	149	25	other	other	ADJ
ftr-352	149	26	on	on	ADP
ftr-352	149	27	advances	advance	NOUN
ftr-352	149	28	etc	etc	X
ftr-352	149	29	.	.	X
ftr-352	150	1	(	(	PUNCT
ftr-352	150	2	paragraph	paragraph	NOUN
ftr-352	150	3	37	37	NUM
ftr-352	150	4	of	of	ADP
ftr-352	150	5	the	the	DET
ftr-352	150	6	2008	2008	NUM
ftr-352	150	7	commentary	commentary	NOUN
ftr-352	150	8	)	)	PUNCT
ftr-352	150	9	.	.	PUNCT
ftr-352	151	1	as	as	SCONJ
ftr-352	151	2	regards	regard	VERB
ftr-352	151	3	deduction	deduction	NOUN
ftr-352	151	4	of	of	ADP
ftr-352	151	5	costs	cost	NOUN
ftr-352	151	6	changes	change	NOUN
ftr-352	151	7	concern	concern	NOUN
ftr-352	151	8	internal	internal	ADJ
ftr-352	151	9	transfer	transfer	NOUN
ftr-352	151	10	of	of	ADP
ftr-352	151	11	intangible	intangible	ADJ
ftr-352	151	12	rights	right	NOUN
ftr-352	151	13	and	and	CCONJ
ftr-352	151	14	interest	interest	NOUN
ftr-352	151	15	deduction	deduction	NOUN
ftr-352	151	16	.	.	PUNCT
ftr-352	152	1	a	a	DET
ftr-352	152	2	mere	mere	ADJ
ftr-352	152	3	deduction	deduction	NOUN
ftr-352	152	4	of	of	ADP
ftr-352	152	5	costs	cost	NOUN
ftr-352	152	6	takes	take	VERB
ftr-352	152	7	place	place	NOUN
ftr-352	152	8	in	in	ADP
ftr-352	152	9	respect	respect	NOUN
ftr-352	152	10	of	of	ADP
ftr-352	152	11	:	:	PUNCT
ftr-352	152	12	good	good	ADJ
ftr-352	152	13	management	management	NOUN
ftr-352	152	14	(	(	PUNCT
ftr-352	152	15	for	for	ADP
ftr-352	152	16	practical	practical	ADJ
ftr-352	152	17	reasons	reason	NOUN
ftr-352	152	18	:	:	PUNCT
ftr-352	152	19	paragraph	paragraph	NOUN
ftr-352	152	20	38	38	NUM
ftr-352	152	21	of	of	ADP
ftr-352	152	22	the	the	DET
ftr-352	152	23	2008	2008	NUM
ftr-352	152	24	commentary	commentary	NOUN
ftr-352	152	25	)	)	PUNCT
ftr-352	152	26	;	;	PUNCT
ftr-352	152	27	internal	internal	ADJ
ftr-352	152	28	transfer	transfer	NOUN
ftr-352	152	29	of	of	ADP
ftr-352	152	30	tangible	tangible	ADJ
ftr-352	152	31	assets	asset	NOUN
ftr-352	152	32	in	in	ADP
ftr-352	152	33	case	case	NOUN
ftr-352	152	34	the	the	DET
ftr-352	152	35	domestic	domestic	ADJ
ftr-352	152	36	law	law	NOUN
ftr-352	152	37	of	of	ADP
ftr-352	152	38	the	the	DET
ftr-352	152	39	state	state	NOUN
ftr-352	152	40	does	do	AUX
ftr-352	152	41	not	not	PART
ftr-352	152	42	allow	allow	VERB
ftr-352	152	43	an	an	DET
ftr-352	152	44	arm	arm	NOUN
ftr-352	152	45	's	's	PART
ftr-352	152	46	length	length	NOUN
ftr-352	152	47	transfer	transfer	NOUN
ftr-352	152	48	(	(	PUNCT
ftr-352	152	49	paragraph	paragraph	NOUN
ftr-352	152	50	21	21	NUM
ftr-352	152	51	of	of	ADP
ftr-352	152	52	the	the	DET
ftr-352	152	53	2008	2008	NUM
ftr-352	152	54	commentary	commentary	NOUN
ftr-352	152	55	)	)	PUNCT
ftr-352	152	56	or	or	CCONJ
ftr-352	152	57	in	in	ADP
ftr-352	152	58	case	case	NOUN
ftr-352	152	59	deduction	deduction	NOUN
ftr-352	152	60	of	of	ADP
ftr-352	152	61	costs	cost	NOUN
ftr-352	152	62	might	might	AUX
ftr-352	152	63	be	be	AUX
ftr-352	152	64	appropriate	appropriate	ADJ
ftr-352	152	65	,	,	PUNCT
ftr-352	152	66	i.e.	i.e.	X
ftr-352	152	67	in	in	ADP
ftr-352	152	68	case	case	NOUN
ftr-352	152	69	of	of	ADP
ftr-352	152	70	temporary	temporary	ADJ
ftr-352	152	71	use	use	NOUN
ftr-352	152	72	of	of	ADP
ftr-352	152	73	the	the	DET
ftr-352	152	74	asset	asset	NOUN
ftr-352	152	75	(	(	PUNCT
ftr-352	152	76	paragraph	paragraph	NOUN
ftr-352	152	77	33	33	NUM
ftr-352	152	78	of	of	ADP
ftr-352	152	79	the	the	DET
ftr-352	152	80	2008	2008	NUM
ftr-352	152	81	commentary	commentary	NOUN
ftr-352	152	82	)	)	PUNCT
ftr-352	152	83	;	;	PUNCT
ftr-352	152	84	general	general	ADJ
ftr-352	152	85	administrative	administrative	ADJ
ftr-352	152	86	expenses	expense	NOUN
ftr-352	152	87	,	,	PUNCT
ftr-352	152	88	such	such	ADJ
ftr-352	152	89	as	as	ADP
ftr-352	152	90	for	for	ADP
ftr-352	152	91	a	a	DET
ftr-352	152	92	common	common	ADJ
ftr-352	152	93	system	system	NOUN
ftr-352	152	94	of	of	ADP
ftr-352	152	95	training	training	NOUN
ftr-352	152	96	(	(	PUNCT
ftr-352	152	97	paragraph	paragraph	NOUN
ftr-352	152	98	32	32	NUM
ftr-352	152	99	of	of	ADP
ftr-352	152	100	the	the	DET
ftr-352	152	101	2008	2008	NUM
ftr-352	152	102	commentary	commentary	NOUN
ftr-352	152	103	)	)	PUNCT
ftr-352	152	104	;	;	PUNCT
ftr-352	152	105	internal	internal	ADJ
ftr-352	152	106	transfer	transfer	NOUN
ftr-352	152	107	of	of	ADP
ftr-352	152	108	intangible	intangible	ADJ
ftr-352	152	109	rights	right	NOUN
ftr-352	152	110	as	as	SCONJ
ftr-352	152	111	it	it	PRON
ftr-352	152	112	is	be	AUX
ftr-352	152	113	difficult	difficult	ADJ
ftr-352	152	114	to	to	PART
ftr-352	152	115	allocate	allocate	VERB
ftr-352	152	116	ownership	ownership	NOUN
ftr-352	152	117	(	(	PUNCT
ftr-352	152	118	paragraph	paragraph	NOUN
ftr-352	152	119	34	34	NUM
ftr-352	152	120	of	of	ADP
ftr-352	152	121	the	the	DET
ftr-352	152	122	2008	2008	NUM
ftr-352	152	123	commentary	commentary	NOUN
ftr-352	152	124	)	)	PUNCT
ftr-352	152	125	.	.	PUNCT
ftr-352	153	1	the	the	DET
ftr-352	153	2	wording	wording	NOUN
ftr-352	153	3	has	have	AUX
ftr-352	153	4	been	be	AUX
ftr-352	153	5	slightly	slightly	ADV
ftr-352	153	6	changed	change	VERB
ftr-352	153	7	compared	compare	VERB
ftr-352	153	8	to	to	ADP
ftr-352	153	9	the	the	DET
ftr-352	153	10	1995	1995	NUM
ftr-352	153	11	-	-	SYM
ftr-352	153	12	2005	2005	NUM
ftr-352	153	13	commentary	commentary	NOUN
ftr-352	153	14	:	:	PUNCT
ftr-352	153	15	"	"	PUNCT
ftr-352	153	16	in	in	ADP
ftr-352	153	17	such	such	ADJ
ftr-352	153	18	circumstances	circumstance	NOUN
ftr-352	153	19	it	it	PRON
ftr-352	153	20	would	would	AUX
ftr-352	153	21	be	be	AUX
ftr-352	153	22	appropriate	appropriate	ADJ
ftr-352	153	23	to	to	PART
ftr-352	153	24	allocate	allocate	VERB
ftr-352	153	25	between	between	ADP
ftr-352	153	26	the	the	DET
ftr-352	153	27	various	various	ADJ
ftr-352	153	28	parts	part	NOUN
ftr-352	153	29	of	of	ADP
ftr-352	153	30	the	the	DET
ftr-352	153	31	enterprise	enterprise	NOUN
ftr-352	153	32	the	the	DET
ftr-352	153	33	actual	actual	ADJ
ftr-352	153	34	costs	cost	NOUN
ftr-352	153	35	of	of	ADP
ftr-352	153	36	the	the	DET
ftr-352	153	37	creation	creation	NOUN
ftr-352	153	38	or	or	CCONJ
ftr-352	153	39	acquisition	acquisition	NOUN
ftr-352	153	40	of	of	ADP
ftr-352	153	41	such	such	ADJ
ftr-352	153	42	intangible	intangible	ADJ
ftr-352	153	43	rights	right	NOUN
ftr-352	153	44	,	,	PUNCT
ftr-352	153	45	as	as	ADV
ftr-352	153	46	well	well	ADV
ftr-352	153	47	as	as	ADP
ftr-352	153	48	the	the	DET
ftr-352	153	49	costs	cost	NOUN
ftr-352	153	50	subsequently	subsequently	ADV
ftr-352	153	51	incurred	incur	VERB
ftr-352	153	52	with	with	ADP
ftr-352	153	53	respect	respect	NOUN
ftr-352	153	54	to	to	ADP
ftr-352	153	55	these	these	DET
ftr-352	153	56	intangible	intangible	ADJ
ftr-352	153	57	rights	right	NOUN
ftr-352	153	58	,	,	PUNCT
ftr-352	153	59	any	any	DET
ftr-352	153	60	mark	mark	NOUN
ftr-352	153	61	-	-	PUNCT
ftr-352	153	62	up	up	NOUN
ftr-352	153	63	for	for	ADP
ftr-352	153	64	profit	profit	NOUN
ftr-352	153	65	or	or	CCONJ
ftr-352	153	66	royalty	royalty	NOUN
ftr-352	153	67	"	"	PUNCT
ftr-352	153	68	(	(	PUNCT
ftr-352	153	69	bold	bold	ADJ
ftr-352	153	70	parts	part	NOUN
ftr-352	153	71	added	add	VERB
ftr-352	153	72	in	in	ADP
ftr-352	153	73	2008	2008	NUM
ftr-352	153	74	and	and	CCONJ
ftr-352	153	75	made	make	VERB
ftr-352	153	76	bold	bold	ADJ
ftr-352	153	77	by	by	ADP
ftr-352	153	78	this	this	DET
ftr-352	153	79	author	author	NOUN
ftr-352	153	80	)	)	PUNCT
ftr-352	153	81	;	;	PUNCT
ftr-352	153	82	external	external	ADJ
ftr-352	153	83	interest	interest	NOUN
ftr-352	153	84	paid	pay	VERB
ftr-352	153	85	by	by	ADP
ftr-352	153	86	the	the	DET
ftr-352	153	87	company	company	NOUN
ftr-352	153	88	to	to	PART
ftr-352	153	89	finance	finance	VERB
ftr-352	153	90	the	the	DET
ftr-352	153	91	activities	activity	NOUN
ftr-352	153	92	of	of	ADP
ftr-352	153	93	the	the	DET
ftr-352	153	94	permanent	permanent	ADJ
ftr-352	153	95	establishment	establishment	NOUN
ftr-352	153	96	.	.	PUNCT
ftr-352	154	1	the	the	DET
ftr-352	154	2	argument	argument	NOUN
ftr-352	154	3	for	for	ADP
ftr-352	154	4	denying	deny	VERB
ftr-352	154	5	internal	internal	ADJ
ftr-352	154	6	interest	interest	NOUN
ftr-352	154	7	payments	payment	NOUN
ftr-352	154	8	remained	remain	VERB
ftr-352	154	9	similar	similar	ADJ
ftr-352	154	10	to	to	ADP
ftr-352	154	11	that	that	PRON
ftr-352	154	12	raised	raise	VERB
ftr-352	154	13	in	in	ADP
ftr-352	154	14	the	the	DET
ftr-352	154	15	1995	1995	NUM
ftr-352	154	16	-	-	SYM
ftr-352	154	17	2005	2005	NUM
ftr-352	154	18	commentary	commentary	NOUN
ftr-352	154	19	(	(	PUNCT
ftr-352	154	20	paragraph	paragraph	NOUN
ftr-352	154	21	41	41	NUM
ftr-352	154	22	of	of	ADP
ftr-352	154	23	the	the	DET
ftr-352	154	24	2008	2008	NUM
ftr-352	154	25	commentary	commentary	NOUN
ftr-352	154	26	)	)	PUNCT
ftr-352	154	27	.	.	PUNCT
ftr-352	155	1	in	in	ADP
ftr-352	155	2	new	new	ADJ
ftr-352	155	3	paragraphs	paragraph	NOUN
ftr-352	155	4	43	43	NUM
ftr-352	155	5	48	48	NUM
ftr-352	155	6	of	of	ADP
ftr-352	155	7	the	the	DET
ftr-352	155	8	2008	2008	NUM
ftr-352	155	9	commentary	commentary	NOUN
ftr-352	155	10	it	it	PRON
ftr-352	155	11	is	be	AUX
ftr-352	155	12	explained	explain	VERB
ftr-352	155	13	that	that	SCONJ
ftr-352	155	14	interest	interest	NOUN
ftr-352	155	15	expenses	expense	NOUN
ftr-352	155	16	actually	actually	ADV
ftr-352	155	17	incurred	incur	VERB
ftr-352	155	18	by	by	ADP
ftr-352	155	19	an	an	DET
ftr-352	155	20	enterprise	enterprise	NOUN
ftr-352	155	21	relating	relate	VERB
ftr-352	155	22	to	to	ADP
ftr-352	155	23	the	the	DET
ftr-352	155	24	activities	activity	NOUN
ftr-352	155	25	of	of	ADP
ftr-352	155	26	the	the	DET
ftr-352	155	27	permanent	permanent	ADJ
ftr-352	155	28	establishment	establishment	NOUN
ftr-352	155	29	are	be	AUX
ftr-352	155	30	deductible	deductible	ADJ
ftr-352	155	31	.	.	PUNCT
ftr-352	156	1	however	however	ADV
ftr-352	156	2	,	,	PUNCT
ftr-352	156	3	the	the	DET
ftr-352	156	4	permanent	permanent	ADJ
ftr-352	156	5	establishment	establishment	NOUN
ftr-352	156	6	should	should	AUX
ftr-352	156	7	have	have	VERB
ftr-352	156	8	sufficient	sufficient	ADJ
ftr-352	156	9	capital	capital	NOUN
ftr-352	156	10	to	to	PART
ftr-352	156	11	support	support	VERB
ftr-352	156	12	the	the	DET
ftr-352	156	13	functions	function	NOUN
ftr-352	156	14	it	it	PRON
ftr-352	156	15	undertakes	undertake	VERB
ftr-352	156	16	,	,	PUNCT
ftr-352	156	17	the	the	DET
ftr-352	156	18	assets	asset	NOUN
ftr-352	156	19	it	it	PRON
ftr-352	156	20	economically	economically	ADV
ftr-352	156	21	owns	own	VERB
ftr-352	156	22	and	and	CCONJ
ftr-352	156	23	the	the	DET
ftr-352	156	24	risks	risk	NOUN
ftr-352	156	25	it	it	PRON
ftr-352	156	26	assumes	assume	VERB
ftr-352	156	27	.	.	PUNCT
ftr-352	157	1	the	the	DET
ftr-352	157	2	oecd	oecd	PROPN
ftr-352	157	3	allows	allow	VERB
ftr-352	157	4	the	the	DET
ftr-352	157	5	following	follow	VERB
ftr-352	157	6	approaches	approach	NOUN
ftr-352	157	7	for	for	ADP
ftr-352	157	8	attributing	attribute	VERB
ftr-352	157	9	free	free	ADJ
ftr-352	157	10	capital	capital	NOUN
ftr-352	157	11	:	:	PUNCT
ftr-352	157	12	62	62	NUM
ftr-352	158	1	[	[	X
ftr-352	158	2	vol.10:1	vol.10:1	NOUN
ftr-352	158	3	the	the	DET
ftr-352	158	4	new	new	ADJ
ftr-352	158	5	oecd	oecd	PROPN
ftr-352	158	6	approach	approach	NOUN
ftr-352	158	7	on	on	ADP
ftr-352	158	8	profit	profit	NOUN
ftr-352	158	9	allocation	allocation	NOUN
ftr-352	158	10	othe	othe	PROPN
ftr-352	158	11	capital	capital	NOUN
ftr-352	158	12	allocation	allocation	NOUN
ftr-352	158	13	approach	approach	NOUN
ftr-352	158	14	.	.	PUNCT
ftr-352	159	1	this	this	DET
ftr-352	159	2	approach	approach	NOUN
ftr-352	159	3	allocates	allocate	VERB
ftr-352	159	4	free	free	ADJ
ftr-352	159	5	capital	capital	NOUN
ftr-352	159	6	on	on	ADP
ftr-352	159	7	the	the	DET
ftr-352	159	8	basis	basis	NOUN
ftr-352	159	9	of	of	ADP
ftr-352	159	10	the	the	DET
ftr-352	159	11	proportion	proportion	NOUN
ftr-352	159	12	of	of	ADP
ftr-352	159	13	assets	asset	NOUN
ftr-352	159	14	and	and	CCONJ
ftr-352	159	15	risks	risk	NOUN
ftr-352	159	16	attributed	attribute	VERB
ftr-352	159	17	to	to	ADP
ftr-352	159	18	the	the	DET
ftr-352	159	19	permanent	permanent	ADJ
ftr-352	159	20	establishment	establishment	NOUN
ftr-352	159	21	.	.	PUNCT
ftr-352	160	1	if	if	SCONJ
ftr-352	160	2	on	on	ADP
ftr-352	160	3	the	the	DET
ftr-352	160	4	basis	basis	NOUN
ftr-352	160	5	of	of	ADP
ftr-352	160	6	a	a	DET
ftr-352	160	7	functional	functional	ADJ
ftr-352	160	8	analysis	analysis	NOUN
ftr-352	160	9	10	10	NUM
ftr-352	160	10	%	%	NOUN
ftr-352	160	11	of	of	ADP
ftr-352	160	12	the	the	DET
ftr-352	160	13	enterprise	enterprise	NOUN
ftr-352	160	14	's	's	PART
ftr-352	160	15	assets	asset	NOUN
ftr-352	160	16	and/or	and/or	CCONJ
ftr-352	160	17	risks	risk	NOUN
ftr-352	160	18	is	be	AUX
ftr-352	160	19	attributed	attribute	VERB
ftr-352	160	20	to	to	ADP
ftr-352	160	21	the	the	DET
ftr-352	160	22	permanent	permanent	ADJ
ftr-352	160	23	establishment	establishment	NOUN
ftr-352	160	24	,	,	PUNCT
ftr-352	160	25	10	10	NUM
ftr-352	160	26	%	%	NOUN
ftr-352	160	27	of	of	ADP
ftr-352	160	28	the	the	DET
ftr-352	160	29	enterprise	enterprise	NOUN
ftr-352	160	30	's	's	PART
ftr-352	160	31	free	free	ADJ
ftr-352	160	32	capital	capital	NOUN
ftr-352	160	33	should	should	AUX
ftr-352	160	34	be	be	AUX
ftr-352	160	35	attributed	attribute	VERB
ftr-352	160	36	;	;	PUNCT
ftr-352	160	37	othe	othe	ADJ
ftr-352	160	38	economic	economic	ADJ
ftr-352	160	39	capital	capital	NOUN
ftr-352	160	40	allocation	allocation	NOUN
ftr-352	160	41	approach	approach	NOUN
ftr-352	160	42	.	.	PUNCT
ftr-352	161	1	this	this	DET
ftr-352	161	2	approach	approach	NOUN
ftr-352	161	3	has	have	VERB
ftr-352	161	4	as	as	ADP
ftr-352	161	5	starting	start	VERB
ftr-352	161	6	point	point	NOUN
ftr-352	161	7	that	that	SCONJ
ftr-352	161	8	all	all	DET
ftr-352	161	9	types	type	NOUN
ftr-352	161	10	of	of	ADP
ftr-352	161	11	risk	risk	NOUN
ftr-352	161	12	should	should	AUX
ftr-352	161	13	be	be	AUX
ftr-352	161	14	taken	take	VERB
ftr-352	161	15	into	into	ADP
ftr-352	161	16	account	account	NOUN
ftr-352	161	17	(	(	PUNCT
ftr-352	161	18	including	include	VERB
ftr-352	161	19	e.g.	e.g.	ADJ
ftr-352	161	20	developmental	developmental	ADJ
ftr-352	161	21	risk	risk	NOUN
ftr-352	161	22	)	)	PUNCT
ftr-352	161	23	,	,	PUNCT
ftr-352	161	24	instead	instead	ADV
ftr-352	161	25	of	of	ADP
ftr-352	161	26	e.g.	e.g.	ADV
ftr-352	161	27	in	in	ADP
ftr-352	161	28	the	the	DET
ftr-352	161	29	banking	banking	NOUN
ftr-352	161	30	field	field	NOUN
ftr-352	161	31	only	only	ADV
ftr-352	161	32	the	the	DET
ftr-352	161	33	risks	risk	NOUN
ftr-352	161	34	taken	take	VERB
ftr-352	161	35	into	into	ADP
ftr-352	161	36	account	account	NOUN
ftr-352	161	37	by	by	ADP
ftr-352	161	38	the	the	DET
ftr-352	161	39	regulators	regulator	NOUN
ftr-352	161	40	;	;	PUNCT
ftr-352	161	41	and	and	CCONJ
ftr-352	161	42	othe	othe	VERB
ftr-352	161	43	thin	thin	ADJ
ftr-352	161	44	capitalization	capitalization	NOUN
ftr-352	161	45	approach	approach	NOUN
ftr-352	161	46	.	.	PUNCT
ftr-352	162	1	this	this	DET
ftr-352	162	2	approach	approach	NOUN
ftr-352	162	3	should	should	AUX
ftr-352	162	4	not	not	PART
ftr-352	162	5	be	be	AUX
ftr-352	162	6	confused	confuse	VERB
ftr-352	162	7	with	with	ADP
ftr-352	162	8	the	the	DET
ftr-352	162	9	thin	thin	ADJ
ftr-352	162	10	capitalization	capitalization	NOUN
ftr-352	162	11	approaches	approach	NOUN
ftr-352	162	12	applied	apply	VERB
ftr-352	162	13	in	in	ADP
ftr-352	162	14	the	the	DET
ftr-352	162	15	domestic	domestic	ADJ
ftr-352	162	16	law	law	NOUN
ftr-352	162	17	of	of	ADP
ftr-352	162	18	several	several	ADJ
ftr-352	162	19	states	state	NOUN
ftr-352	162	20	as	as	ADP
ftr-352	162	21	an	an	DET
ftr-352	162	22	anti	anti	ADJ
ftr-352	162	23	-	-	ADJ
ftr-352	162	24	abuse	abuse	ADJ
ftr-352	162	25	measure	measure	NOUN
ftr-352	162	26	(	(	PUNCT
ftr-352	162	27	requiring	require	VERB
ftr-352	162	28	a	a	DET
ftr-352	162	29	minimum	minimum	ADJ
ftr-352	162	30	debt	debt	NOUN
ftr-352	162	31	-	-	PUNCT
ftr-352	162	32	to	to	ADP
ftr-352	162	33	-	-	PUNCT
ftr-352	162	34	equity	equity	NOUN
ftr-352	162	35	ratio	ratio	NOUN
ftr-352	162	36	)	)	PUNCT
ftr-352	162	37	.	.	PUNCT
ftr-352	163	1	the	the	DET
ftr-352	163	2	thin	thin	ADJ
ftr-352	163	3	capitalization	capitalization	NOUN
ftr-352	163	4	approach	approach	NOUN
ftr-352	163	5	that	that	PRON
ftr-352	163	6	is	be	AUX
ftr-352	163	7	considered	consider	VERB
ftr-352	163	8	to	to	PART
ftr-352	163	9	be	be	AUX
ftr-352	163	10	an	an	DET
ftr-352	163	11	aoa	aoa	PROPN
ftr-352	163	12	approach	approach	NOUN
ftr-352	163	13	requires	require	VERB
ftr-352	163	14	that	that	SCONJ
ftr-352	163	15	the	the	DET
ftr-352	163	16	permanent	permanent	ADJ
ftr-352	163	17	establishment	establishment	NOUN
ftr-352	163	18	has	have	VERB
ftr-352	163	19	the	the	DET
ftr-352	163	20	same	same	ADJ
ftr-352	163	21	amount	amount	NOUN
ftr-352	163	22	of	of	ADP
ftr-352	163	23	free	free	ADJ
ftr-352	163	24	capital	capital	NOUN
ftr-352	163	25	as	as	ADP
ftr-352	163	26	an	an	DET
ftr-352	163	27	independent	independent	ADJ
ftr-352	163	28	enterprise	enterprise	NOUN
ftr-352	163	29	carrying	carry	VERB
ftr-352	163	30	on	on	ADP
ftr-352	163	31	the	the	DET
ftr-352	163	32	same	same	ADJ
ftr-352	163	33	or	or	CCONJ
ftr-352	163	34	similar	similar	ADJ
ftr-352	163	35	activities	activity	NOUN
ftr-352	163	36	under	under	ADP
ftr-352	163	37	the	the	DET
ftr-352	163	38	same	same	ADJ
ftr-352	163	39	or	or	CCONJ
ftr-352	163	40	similar	similar	ADJ
ftr-352	163	41	conditions	condition	NOUN
ftr-352	163	42	in	in	ADP
ftr-352	163	43	the	the	DET
ftr-352	163	44	host	host	NOUN
ftr-352	163	45	country	country	NOUN
ftr-352	163	46	of	of	ADP
ftr-352	163	47	the	the	DET
ftr-352	163	48	permanent	permanent	ADJ
ftr-352	163	49	establishment	establishment	NOUN
ftr-352	163	50	by	by	ADP
ftr-352	163	51	undertaking	undertake	VERB
ftr-352	163	52	a	a	DET
ftr-352	163	53	comparability	comparability	NOUN
ftr-352	163	54	analysis	analysis	NOUN
ftr-352	163	55	of	of	ADP
ftr-352	163	56	such	such	ADJ
ftr-352	163	57	independent	independent	ADJ
ftr-352	163	58	enterprises	enterprise	NOUN
ftr-352	163	59	.	.	PUNCT
ftr-352	164	1	as	as	ADP
ftr-352	164	2	practical	practical	ADJ
ftr-352	164	3	solution	solution	NOUN
ftr-352	164	4	to	to	PART
ftr-352	164	5	prevent	prevent	VERB
ftr-352	164	6	double	double	ADJ
ftr-352	164	7	taxation	taxation	NOUN
ftr-352	164	8	in	in	ADP
ftr-352	164	9	case	case	NOUN
ftr-352	164	10	states	state	NOUN
ftr-352	164	11	use	use	VERB
ftr-352	164	12	different	different	ADJ
ftr-352	164	13	methods	method	NOUN
ftr-352	164	14	the	the	DET
ftr-352	164	15	oecd	oecd	PROPN
ftr-352	164	16	member	member	NOUN
ftr-352	164	17	states	state	NOUN
ftr-352	164	18	agreed	agree	VERB
ftr-352	164	19	the	the	DET
ftr-352	164	20	state	state	NOUN
ftr-352	164	21	of	of	ADP
ftr-352	164	22	residence	residence	NOUN
ftr-352	164	23	must	must	AUX
ftr-352	164	24	adopt	adopt	VERB
ftr-352	164	25	the	the	DET
ftr-352	164	26	same	same	ADJ
ftr-352	164	27	approach	approach	NOUN
ftr-352	164	28	as	as	ADP
ftr-352	164	29	the	the	DET
ftr-352	164	30	pe	pe	PROPN
ftr-352	164	31	state	state	NOUN
ftr-352	164	32	in	in	ADP
ftr-352	164	33	case	case	NOUN
ftr-352	164	34	:	:	PUNCT
ftr-352	164	35	othe	othe	ADJ
ftr-352	164	36	difference	difference	NOUN
ftr-352	164	37	in	in	ADP
ftr-352	164	38	capital	capital	NOUN
ftr-352	164	39	attribution	attribution	NOUN
ftr-352	164	40	between	between	ADP
ftr-352	164	41	the	the	DET
ftr-352	164	42	two	two	NUM
ftr-352	164	43	states	state	NOUN
ftr-352	164	44	results	result	VERB
ftr-352	164	45	from	from	ADP
ftr-352	164	46	conflicting	conflict	VERB
ftr-352	164	47	domestic	domestic	ADJ
ftr-352	164	48	law	law	NOUN
ftr-352	164	49	choices	choice	NOUN
ftr-352	164	50	of	of	ADP
ftr-352	164	51	capital	capital	NOUN
ftr-352	164	52	attribution	attribution	NOUN
ftr-352	164	53	methods	method	NOUN
ftr-352	164	54	;	;	PUNCT
ftr-352	164	55	and	and	CCONJ
ftr-352	164	56	ostates	ostate	NOUN
ftr-352	164	57	agree	agree	VERB
ftr-352	164	58	that	that	SCONJ
ftr-352	164	59	the	the	DET
ftr-352	164	60	state	state	NOUN
ftr-352	164	61	in	in	ADP
ftr-352	164	62	which	which	PRON
ftr-352	164	63	the	the	DET
ftr-352	164	64	permanent	permanent	ADJ
ftr-352	164	65	establishment	establishment	NOUN
ftr-352	164	66	is	be	AUX
ftr-352	164	67	located	locate	VERB
ftr-352	164	68	has	have	AUX
ftr-352	164	69	used	use	VERB
ftr-352	164	70	an	an	DET
ftr-352	164	71	authorized	authorized	ADJ
ftr-352	164	72	approach	approach	NOUN
ftr-352	164	73	to	to	ADP
ftr-352	164	74	the	the	DET
ftr-352	164	75	attribution	attribution	NOUN
ftr-352	164	76	of	of	ADP
ftr-352	164	77	capital	capital	NOUN
ftr-352	164	78	,	,	PUNCT
ftr-352	164	79	producing	produce	VERB
ftr-352	164	80	a	a	DET
ftr-352	164	81	result	result	NOUN
ftr-352	164	82	consistent	consistent	ADJ
ftr-352	164	83	with	with	ADP
ftr-352	164	84	the	the	DET
ftr-352	164	85	arm	arm	NOUN
ftr-352	164	86	's	's	PART
ftr-352	164	87	length	length	NOUN
ftr-352	164	88	principle	principle	NOUN
ftr-352	164	89	in	in	ADP
ftr-352	164	90	the	the	DET
ftr-352	164	91	particular	particular	ADJ
ftr-352	164	92	case	case	NOUN
ftr-352	164	93	.	.	PUNCT
ftr-352	165	1	compared	compare	VERB
ftr-352	165	2	to	to	ADP
ftr-352	165	3	the	the	DET
ftr-352	165	4	1995	1995	NUM
ftr-352	165	5	-	-	SYM
ftr-352	165	6	2005	2005	NUM
ftr-352	165	7	commentary	commentary	NOUN
ftr-352	165	8	the	the	DET
ftr-352	165	9	2008	2008	NUM
ftr-352	165	10	commentary	commentary	NOUN
ftr-352	165	11	contains	contain	VERB
ftr-352	165	12	new	new	ADJ
ftr-352	165	13	remarks	remark	NOUN
ftr-352	165	14	on	on	ADP
ftr-352	165	15	:	:	PUNCT
ftr-352	165	16	-services	-service	NOUN
ftr-352	165	17	performed	perform	VERB
ftr-352	165	18	by	by	ADP
ftr-352	165	19	the	the	DET
ftr-352	165	20	other	other	ADJ
ftr-352	165	21	parts	part	NOUN
ftr-352	165	22	of	of	ADP
ftr-352	165	23	the	the	DET
ftr-352	165	24	enterprise	enterprise	NOUN
ftr-352	165	25	or	or	CCONJ
ftr-352	165	26	a	a	DET
ftr-352	165	27	related	related	ADJ
ftr-352	165	28	party	party	NOUN
ftr-352	165	29	in	in	ADP
ftr-352	165	30	connection	connection	NOUN
ftr-352	165	31	with	with	ADP
ftr-352	165	32	the	the	DET
ftr-352	165	33	building	building	NOUN
ftr-352	165	34	site	site	NOUN
ftr-352	165	35	or	or	CCONJ
ftr-352	165	36	construction	construction	NOUN
ftr-352	165	37	or	or	CCONJ
ftr-352	165	38	installation	installation	NOUN
ftr-352	165	39	project	project	NOUN
ftr-352	165	40	.	.	PUNCT
ftr-352	166	1	paragraph	paragraph	NOUN
ftr-352	166	2	24	24	NUM
ftr-352	166	3	stresses	stress	NOUN
ftr-352	166	4	that	that	PRON
ftr-352	166	5	close	close	ADJ
ftr-352	166	6	attention	attention	NOUN
ftr-352	166	7	must	must	AUX
ftr-352	166	8	be	be	AUX
ftr-352	166	9	paid	pay	VERB
ftr-352	166	10	to	to	ADP
ftr-352	166	11	the	the	DET
ftr-352	166	12	general	general	ADJ
ftr-352	166	13	principle	principle	NOUN
ftr-352	166	14	that	that	SCONJ
ftr-352	166	15	income	income	NOUN
ftr-352	166	16	is	be	AUX
ftr-352	166	17	attributable	attributable	ADJ
ftr-352	166	18	to	to	ADP
ftr-352	166	19	a	a	DET
ftr-352	166	20	permanent	permanent	ADJ
ftr-352	166	21	establishment	establishment	NOUN
ftr-352	166	22	only	only	ADV
ftr-352	166	23	when	when	SCONJ
ftr-352	166	24	it	it	PRON
ftr-352	166	25	results	result	VERB
ftr-352	166	26	from	from	ADP
ftr-352	166	27	activities	activity	NOUN
ftr-352	166	28	carried	carry	VERB
ftr-352	166	29	on	on	ADP
ftr-352	166	30	by	by	ADP
ftr-352	166	31	the	the	DET
ftr-352	166	32	enterprise	enterprise	NOUN
ftr-352	166	33	through	through	ADP
ftr-352	166	34	that	that	DET
ftr-352	166	35	permanent	permanent	ADJ
ftr-352	166	36	establishment	establishment	NOUN
ftr-352	166	37	;	;	PUNCT
ftr-352	166	38	-dependent	-dependent	ADJ
ftr-352	166	39	agents	agent	NOUN
ftr-352	166	40	:	:	PUNCT
ftr-352	166	41	paragraph	paragraph	NOUN
ftr-352	166	42	25	25	NUM
ftr-352	166	43	of	of	ADP
ftr-352	166	44	the	the	DET
ftr-352	166	45	2008	2008	NUM
ftr-352	166	46	commentary	commentary	NOUN
ftr-352	166	47	stresses	stress	VERB
ftr-352	166	48	that	that	SCONJ
ftr-352	166	49	the	the	DET
ftr-352	166	50	dependent	dependent	ADJ
ftr-352	166	51	agent	agent	NOUN
ftr-352	166	52	and	and	CCONJ
ftr-352	166	53	the	the	DET
ftr-352	166	54	enterprise	enterprise	NOUN
ftr-352	166	55	on	on	ADP
ftr-352	166	56	behalf	behalf	NOUN
ftr-352	166	57	of	of	ADP
ftr-352	166	58	which	which	PRON
ftr-352	166	59	it	it	PRON
ftr-352	166	60	is	be	AUX
ftr-352	166	61	acting	act	VERB
ftr-352	166	62	2009	2009	NUM
ftr-352	166	63	]	]	PUNCT
ftr-352	166	64	63	63	NUM
ftr-352	166	65	florida	florida	PROPN
ftr-352	166	66	tax	tax	NOUN
ftr-352	166	67	review	review	NOUN
ftr-352	166	68	constitute	constitute	VERB
ftr-352	166	69	two	two	NUM
ftr-352	166	70	separate	separate	ADJ
ftr-352	166	71	potential	potential	ADJ
ftr-352	166	72	taxpayers	taxpayer	NOUN
ftr-352	166	73	;	;	PUNCT
ftr-352	166	74	-documentation	-documentation	NOUN
ftr-352	166	75	:	:	PUNCT
ftr-352	166	76	paragraph	paragraph	NOUN
ftr-352	166	77	20	20	NUM
ftr-352	166	78	of	of	ADP
ftr-352	166	79	the	the	DET
ftr-352	166	80	2008	2008	NUM
ftr-352	166	81	commentary	commentary	NOUN
ftr-352	166	82	explicitly	explicitly	ADV
ftr-352	166	83	mentions	mention	VERB
ftr-352	166	84	that	that	SCONJ
ftr-352	166	85	accounting	accounting	NOUN
ftr-352	166	86	records	record	NOUN
ftr-352	166	87	and	and	CCONJ
ftr-352	166	88	contemporaneous	contemporaneous	ADJ
ftr-352	166	89	documentation	documentation	NOUN
ftr-352	166	90	that	that	PRON
ftr-352	166	91	are	be	AUX
ftr-352	166	92	prepared	prepare	VERB
ftr-352	166	93	symmetrically	symmetrically	ADV
ftr-352	166	94	on	on	ADP
ftr-352	166	95	the	the	DET
ftr-352	166	96	basis	basis	NOUN
ftr-352	166	97	of	of	ADP
ftr-352	166	98	internal	internal	ADJ
ftr-352	166	99	agreements	agreement	NOUN
ftr-352	166	100	and	and	CCONJ
ftr-352	166	101	reflecting	reflect	VERB
ftr-352	166	102	the	the	DET
ftr-352	166	103	functions	function	NOUN
ftr-352	166	104	performed	perform	VERB
ftr-352	166	105	by	by	ADP
ftr-352	166	106	the	the	DET
ftr-352	166	107	different	different	ADJ
ftr-352	166	108	parts	part	NOUN
ftr-352	166	109	of	of	ADP
ftr-352	166	110	the	the	DET
ftr-352	166	111	enterprise	enterprise	NOUN
ftr-352	166	112	constitute	constitute	VERB
ftr-352	166	113	a	a	DET
ftr-352	166	114	useful	useful	ADJ
ftr-352	166	115	starting	starting	NOUN
ftr-352	166	116	point	point	NOUN
ftr-352	166	117	for	for	ADP
ftr-352	166	118	the	the	DET
ftr-352	166	119	purposes	purpose	NOUN
ftr-352	166	120	of	of	ADP
ftr-352	166	121	attributing	attribute	VERB
ftr-352	166	122	profits	profit	NOUN
ftr-352	166	123	to	to	ADP
ftr-352	166	124	a	a	DET
ftr-352	166	125	permanent	permanent	ADJ
ftr-352	166	126	establishment	establishment	NOUN
ftr-352	166	127	.	.	PUNCT
ftr-352	167	1	summarizing	summarizing	NOUN
ftr-352	167	2	,	,	PUNCT
ftr-352	167	3	with	with	ADP
ftr-352	167	4	a	a	DET
ftr-352	167	5	few	few	ADJ
ftr-352	167	6	minor	minor	ADJ
ftr-352	167	7	exceptions	exception	NOUN
ftr-352	167	8	,	,	PUNCT
ftr-352	167	9	the	the	DET
ftr-352	167	10	2008	2008	NUM
ftr-352	167	11	commentary	commentary	NOUN
ftr-352	167	12	reads	read	VERB
ftr-352	167	13	similar	similar	ADJ
ftr-352	167	14	to	to	ADP
ftr-352	167	15	the	the	DET
ftr-352	167	16	1995	1995	NUM
ftr-352	167	17	-	-	SYM
ftr-352	167	18	2005	2005	NUM
ftr-352	167	19	commentary	commentary	NOUN
ftr-352	167	20	.	.	PUNCT
ftr-352	168	1	it	it	PRON
ftr-352	168	2	merely	merely	ADV
ftr-352	168	3	contains	contain	VERB
ftr-352	168	4	some	some	DET
ftr-352	168	5	clarifications	clarification	NOUN
ftr-352	168	6	to	to	ADP
ftr-352	168	7	the	the	DET
ftr-352	168	8	previous	previous	ADJ
ftr-352	168	9	version	version	NOUN
ftr-352	168	10	.	.	PUNCT
ftr-352	169	1	thus	thus	ADV
ftr-352	169	2	the	the	DET
ftr-352	169	3	application	application	NOUN
ftr-352	169	4	of	of	ADP
ftr-352	169	5	this	this	DET
ftr-352	169	6	version	version	NOUN
ftr-352	169	7	of	of	ADP
ftr-352	169	8	the	the	DET
ftr-352	169	9	treaty	treaty	NOUN
ftr-352	169	10	does	do	AUX
ftr-352	169	11	not	not	PART
ftr-352	169	12	necessarily	necessarily	ADV
ftr-352	169	13	result	result	VERB
ftr-352	169	14	in	in	ADP
ftr-352	169	15	a	a	DET
ftr-352	169	16	different	different	ADJ
ftr-352	169	17	allocation	allocation	NOUN
ftr-352	169	18	than	than	ADP
ftr-352	169	19	the	the	DET
ftr-352	169	20	application	application	NOUN
ftr-352	169	21	of	of	ADP
ftr-352	169	22	the	the	DET
ftr-352	169	23	2005	2005	NUM
ftr-352	169	24	commentary	commentary	NOUN
ftr-352	169	25	.	.	PUNCT
ftr-352	170	1	b.	b.	PROPN
ftr-352	171	1	the	the	DET
ftr-352	171	2	proposal	proposal	NOUN
ftr-352	171	3	for	for	ADP
ftr-352	171	4	a	a	DET
ftr-352	171	5	new	new	ADJ
ftr-352	171	6	article	article	NOUN
ftr-352	171	7	7	7	NUM
ftr-352	171	8	oecd	oecd	PROPN
ftr-352	171	9	in	in	ADP
ftr-352	171	10	line	line	NOUN
ftr-352	171	11	with	with	ADP
ftr-352	171	12	the	the	DET
ftr-352	171	13	dynamic	dynamic	ADJ
ftr-352	171	14	approach	approach	NOUN
ftr-352	171	15	of	of	ADP
ftr-352	171	16	interpretation	interpretation	NOUN
ftr-352	171	17	advocated	advocate	VERB
ftr-352	171	18	by	by	ADP
ftr-352	171	19	the	the	DET
ftr-352	171	20	oecd	oecd	PROPN
ftr-352	171	21	in	in	ADP
ftr-352	171	22	paragraphs	paragraph	NOUN
ftr-352	171	23	33	33	NUM
ftr-352	171	24	36	36	NUM
ftr-352	171	25	of	of	ADP
ftr-352	171	26	the	the	DET
ftr-352	171	27	introduction	introduction	NOUN
ftr-352	171	28	to	to	ADP
ftr-352	171	29	the	the	DET
ftr-352	171	30	2008	2008	NUM
ftr-352	171	31	commentary	commentary	NOUN
ftr-352	171	32	the	the	DET
ftr-352	171	33	oecd	oecd	PROPN
ftr-352	171	34	stressed	stress	VERB
ftr-352	171	35	that	that	SCONJ
ftr-352	171	36	a	a	DET
ftr-352	171	37	redraft	redraft	NOUN
ftr-352	171	38	of	of	ADP
ftr-352	171	39	article	article	NOUN
ftr-352	171	40	7	7	NUM
ftr-352	171	41	oecd	oecd	PROPN
ftr-352	171	42	is	be	AUX
ftr-352	171	43	required	require	VERB
ftr-352	171	44	in	in	ADP
ftr-352	171	45	order	order	NOUN
ftr-352	171	46	to	to	PART
ftr-352	171	47	provide	provide	VERB
ftr-352	171	48	maximum	maximum	ADJ
ftr-352	171	49	certainty	certainty	NOUN
ftr-352	171	50	and	and	CCONJ
ftr-352	171	51	remove	remove	VERB
ftr-352	171	52	the	the	DET
ftr-352	171	53	potential	potential	NOUN
ftr-352	171	54	for	for	ADP
ftr-352	171	55	different	different	ADJ
ftr-352	171	56	interpretations	interpretation	NOUN
ftr-352	171	57	based	base	VERB
ftr-352	171	58	on	on	ADP
ftr-352	171	59	the	the	DET
ftr-352	171	60	commentary	commentary	NOUN
ftr-352	171	61	and	and	CCONJ
ftr-352	171	62	practices	practice	NOUN
ftr-352	171	63	in	in	ADP
ftr-352	171	64	the	the	DET
ftr-352	171	65	member	member	NOUN
ftr-352	171	66	states	state	NOUN
ftr-352	171	67	.	.	PUNCT
ftr-352	172	1	the	the	DET
ftr-352	172	2	new	new	ADJ
ftr-352	172	3	oecd	oecd	PROPN
ftr-352	172	4	approach	approach	NOUN
ftr-352	172	5	to	to	ADP
ftr-352	172	6	the	the	DET
ftr-352	172	7	attribution	attribution	NOUN
ftr-352	172	8	of	of	ADP
ftr-352	172	9	profits	profit	NOUN
ftr-352	172	10	to	to	ADP
ftr-352	172	11	a	a	DET
ftr-352	172	12	permanent	permanent	ADJ
ftr-352	172	13	establishment	establishment	NOUN
ftr-352	172	14	,	,	PUNCT
ftr-352	172	15	as	as	SCONJ
ftr-352	172	16	laid	lay	VERB
ftr-352	172	17	down	down	ADP
ftr-352	172	18	in	in	ADP
ftr-352	172	19	the	the	DET
ftr-352	172	20	17	17	NUM
ftr-352	172	21	july	july	PROPN
ftr-352	172	22	2008	2008	NUM
ftr-352	172	23	allocation	allocation	NOUN
ftr-352	172	24	report	report	NOUN
ftr-352	172	25	,	,	PUNCT
ftr-352	172	26	is	be	AUX
ftr-352	172	27	reflected	reflect	VERB
ftr-352	172	28	in	in	ADP
ftr-352	172	29	all	all	DET
ftr-352	172	30	aspects	aspect	NOUN
ftr-352	172	31	in	in	ADP
ftr-352	172	32	the	the	DET
ftr-352	172	33	new	new	ADJ
ftr-352	172	34	article	article	NOUN
ftr-352	172	35	7	7	NUM
ftr-352	172	36	oecd	oecd	PROPN
ftr-352	172	37	.	.	PUNCT
ftr-352	173	1	this	this	DET
ftr-352	173	2	proposed	propose	VERB
ftr-352	173	3	article	article	NOUN
ftr-352	173	4	no	no	ADV
ftr-352	173	5	longer	long	ADV
ftr-352	173	6	includes	include	VERB
ftr-352	173	7	provisions	provision	NOUN
ftr-352	173	8	similar	similar	ADJ
ftr-352	173	9	to	to	ADP
ftr-352	173	10	the	the	DET
ftr-352	173	11	present	present	ADJ
ftr-352	173	12	article	article	NOUN
ftr-352	173	13	7(3	7(3	NUM
ftr-352	173	14	)	)	PUNCT
ftr-352	173	15	,	,	PUNCT
ftr-352	173	16	7(4	7(4	NUM
ftr-352	173	17	)	)	PUNCT
ftr-352	173	18	and	and	CCONJ
ftr-352	173	19	7(5	7(5	NUM
ftr-352	173	20	)	)	PUNCT
ftr-352	173	21	oecd	oecd	PROPN
ftr-352	173	22	.	.	PUNCT
ftr-352	173	23	"	"	PUNCT
ftr-352	174	1	the	the	DET
ftr-352	174	2	2008	2008	NUM
ftr-352	174	3	version	version	NOUN
ftr-352	174	4	contained	contain	VERB
ftr-352	174	5	a	a	DET
ftr-352	174	6	new	new	ADJ
ftr-352	174	7	proposed	propose	VERB
ftr-352	174	8	article	article	NOUN
ftr-352	174	9	7(3	7(3	NUM
ftr-352	174	10	)	)	PUNCT
ftr-352	174	11	11	11	NUM
ftr-352	174	12	.	.	PUNCT
ftr-352	175	1	the	the	DET
ftr-352	175	2	2008	2008	NUM
ftr-352	175	3	proposed	propose	VERB
ftr-352	175	4	article	article	NOUN
ftr-352	175	5	reads	read	VERB
ftr-352	175	6	as	as	SCONJ
ftr-352	175	7	follows	follow	VERB
ftr-352	175	8	:	:	PUNCT
ftr-352	175	9	1	1	X
ftr-352	175	10	.	.	X
ftr-352	175	11	profits	profit	NOUN
ftr-352	175	12	of	of	ADP
ftr-352	175	13	an	an	DET
ftr-352	175	14	enterprise	enterprise	NOUN
ftr-352	175	15	of	of	ADP
ftr-352	175	16	a	a	DET
ftr-352	175	17	contracting	contracting	NOUN
ftr-352	175	18	state	state	NOUN
ftr-352	175	19	shall	shall	AUX
ftr-352	175	20	be	be	AUX
ftr-352	175	21	taxable	taxable	ADJ
ftr-352	175	22	only	only	ADV
ftr-352	175	23	in	in	ADP
ftr-352	175	24	that	that	DET
ftr-352	175	25	state	state	NOUN
ftr-352	175	26	unless	unless	SCONJ
ftr-352	175	27	the	the	DET
ftr-352	175	28	enterprise	enterprise	NOUN
ftr-352	175	29	carries	carry	VERB
ftr-352	175	30	on	on	ADP
ftr-352	175	31	business	business	NOUN
ftr-352	175	32	in	in	ADP
ftr-352	175	33	the	the	DET
ftr-352	175	34	other	other	ADJ
ftr-352	175	35	contracting	contracting	NOUN
ftr-352	175	36	state	state	NOUN
ftr-352	175	37	through	through	ADP
ftr-352	175	38	a	a	DET
ftr-352	175	39	permanent	permanent	ADJ
ftr-352	175	40	establishment	establishment	NOUN
ftr-352	175	41	situated	situate	VERB
ftr-352	175	42	therein	therein	ADV
ftr-352	175	43	.	.	PUNCT
ftr-352	176	1	if	if	SCONJ
ftr-352	176	2	the	the	DET
ftr-352	176	3	enterprise	enterprise	NOUN
ftr-352	176	4	carries	carry	VERB
ftr-352	176	5	on	on	ADP
ftr-352	176	6	business	business	NOUN
ftr-352	176	7	as	as	ADP
ftr-352	176	8	aforesaid	aforesaid	NOUN
ftr-352	176	9	,	,	PUNCT
ftr-352	176	10	the	the	DET
ftr-352	176	11	profits	profit	NOUN
ftr-352	176	12	that	that	PRON
ftr-352	176	13	are	be	AUX
ftr-352	176	14	attributable	attributable	ADJ
ftr-352	176	15	to	to	ADP
ftr-352	176	16	the	the	DET
ftr-352	176	17	permanent	permanent	ADJ
ftr-352	176	18	establishment	establishment	NOUN
ftr-352	176	19	in	in	ADP
ftr-352	176	20	accordance	accordance	NOUN
ftr-352	176	21	with	with	ADP
ftr-352	176	22	the	the	DET
ftr-352	176	23	provisions	provision	NOUN
ftr-352	176	24	of	of	ADP
ftr-352	176	25	paragraph	paragraph	NOUN
ftr-352	176	26	2	2	NUM
ftr-352	176	27	may	may	AUX
ftr-352	176	28	be	be	AUX
ftr-352	176	29	taxed	tax	VERB
ftr-352	176	30	in	in	ADP
ftr-352	176	31	that	that	DET
ftr-352	176	32	state	state	NOUN
ftr-352	176	33	.	.	PUNCT
ftr-352	177	1	2	2	X
ftr-352	177	2	.	.	X
ftr-352	177	3	for	for	ADP
ftr-352	177	4	the	the	DET
ftr-352	177	5	purposes	purpose	NOUN
ftr-352	177	6	of	of	ADP
ftr-352	177	7	this	this	DET
ftr-352	177	8	article	article	NOUN
ftr-352	177	9	and	and	CCONJ
ftr-352	177	10	article	article	NOUN
ftr-352	177	11	(	(	PUNCT
ftr-352	177	12	23	23	NUM
ftr-352	177	13	a)(23	a)(23	NOUN
ftr-352	177	14	b	b	X
ftr-352	177	15	)	)	PUNCT
ftr-352	177	16	the	the	DET
ftr-352	177	17	profits	profit	NOUN
ftr-352	177	18	that	that	PRON
ftr-352	177	19	are	be	AUX
ftr-352	177	20	attributable	attributable	ADJ
ftr-352	177	21	in	in	ADP
ftr-352	177	22	each	each	DET
ftr-352	177	23	contracting	contract	VERB
ftr-352	177	24	state	state	NOUN
ftr-352	177	25	to	to	ADP
ftr-352	177	26	the	the	DET
ftr-352	177	27	permanent	permanent	ADJ
ftr-352	177	28	establishment	establishment	NOUN
ftr-352	177	29	referred	refer	VERB
ftr-352	177	30	to	to	ADP
ftr-352	177	31	in	in	ADP
ftr-352	177	32	paragraph	paragraph	NOUN
ftr-352	177	33	i	i	PRON
ftr-352	177	34	are	be	AUX
ftr-352	177	35	the	the	DET
ftr-352	177	36	profits	profit	NOUN
ftr-352	177	37	it	it	PRON
ftr-352	177	38	might	might	AUX
ftr-352	177	39	be	be	AUX
ftr-352	177	40	expected	expect	VERB
ftr-352	177	41	to	to	PART
ftr-352	177	42	make	make	VERB
ftr-352	177	43	,	,	PUNCT
ftr-352	177	44	in	in	ADP
ftr-352	177	45	particular	particular	ADJ
ftr-352	177	46	in	in	ADP
ftr-352	177	47	its	its	PRON
ftr-352	177	48	dealings	dealing	NOUN
ftr-352	177	49	with	with	ADP
ftr-352	177	50	other	other	ADJ
ftr-352	177	51	parts	part	NOUN
ftr-352	177	52	of	of	ADP
ftr-352	177	53	the	the	DET
ftr-352	177	54	enterprise	enterprise	NOUN
ftr-352	177	55	,	,	PUNCT
ftr-352	177	56	if	if	SCONJ
ftr-352	177	57	it	it	PRON
ftr-352	177	58	were	be	AUX
ftr-352	177	59	a	a	DET
ftr-352	177	60	separate	separate	ADJ
ftr-352	177	61	and	and	CCONJ
ftr-352	177	62	independent	independent	ADJ
ftr-352	177	63	enterprise	enterprise	NOUN
ftr-352	177	64	engaged	engage	VERB
ftr-352	177	65	in	in	ADP
ftr-352	177	66	the	the	DET
ftr-352	177	67	same	same	ADJ
ftr-352	177	68	or	or	CCONJ
ftr-352	177	69	similar	similar	ADJ
ftr-352	177	70	activities	activity	NOUN
ftr-352	177	71	under	under	ADP
ftr-352	177	72	the	the	DET
ftr-352	177	73	same	same	ADJ
ftr-352	177	74	or	or	CCONJ
ftr-352	177	75	similar	similar	ADJ
ftr-352	177	76	conditions	condition	NOUN
ftr-352	177	77	,	,	PUNCT
ftr-352	177	78	taking	take	VERB
ftr-352	177	79	into	into	ADP
ftr-352	177	80	account	account	NOUN
ftr-352	177	81	the	the	DET
ftr-352	177	82	functions	function	NOUN
ftr-352	177	83	performed	perform	VERB
ftr-352	177	84	,	,	PUNCT
ftr-352	177	85	assets	asset	NOUN
ftr-352	177	86	used	use	VERB
ftr-352	177	87	and	and	CCONJ
ftr-352	177	88	risks	risk	NOUN
ftr-352	177	89	assumed	assume	VERB
ftr-352	177	90	by	by	ADP
ftr-352	177	91	the	the	DET
ftr-352	177	92	enterprise	enterprise	NOUN
ftr-352	177	93	through	through	ADP
ftr-352	177	94	the	the	DET
ftr-352	177	95	permanent	permanent	ADJ
ftr-352	177	96	establishment	establishment	NOUN
ftr-352	177	97	and	and	CCONJ
ftr-352	177	98	through	through	ADP
ftr-352	177	99	the	the	DET
ftr-352	177	100	other	other	ADJ
ftr-352	177	101	parts	part	NOUN
ftr-352	177	102	of	of	ADP
ftr-352	177	103	the	the	DET
ftr-352	177	104	enterprise	enterprise	NOUN
ftr-352	177	105	.	.	PUNCT
ftr-352	178	1	3	3	X
ftr-352	178	2	.	.	X
ftr-352	179	1	where	where	SCONJ
ftr-352	179	2	64	64	NUM
ftr-352	179	3	[	[	X
ftr-352	179	4	vol	vol	NOUN
ftr-352	179	5	.	.	PUNCT
ftr-352	179	6	10	10	NUM
ftr-352	179	7	:	:	SYM
ftr-352	179	8	1	1	NUM
ftr-352	179	9	the	the	DET
ftr-352	179	10	new	new	ADJ
ftr-352	179	11	oecd	oecd	PROPN
ftr-352	179	12	approach	approach	NOUN
ftr-352	179	13	on	on	ADP
ftr-352	179	14	profit	profit	NOUN
ftr-352	179	15	allocation	allocation	NOUN
ftr-352	179	16	concerning	concern	VERB
ftr-352	179	17	the	the	DET
ftr-352	179	18	attribution	attribution	NOUN
ftr-352	179	19	of	of	ADP
ftr-352	179	20	"	"	PUNCT
ftr-352	179	21	free	free	ADJ
ftr-352	179	22	"	"	PUNCT
ftr-352	179	23	capital	capital	NOUN
ftr-352	179	24	.	.	PUNCT
ftr-352	180	1	this	this	DET
ftr-352	180	2	proposal	proposal	NOUN
ftr-352	180	3	is	be	AUX
ftr-352	180	4	not	not	PART
ftr-352	180	5	included	include	VERB
ftr-352	180	6	in	in	ADP
ftr-352	180	7	the	the	DET
ftr-352	180	8	2009	2009	NUM
ftr-352	180	9	version	version	NOUN
ftr-352	180	10	.	.	PUNCT
ftr-352	181	1	alternatively	alternatively	ADV
ftr-352	181	2	a	a	DET
ftr-352	181	3	corresponding	correspond	VERB
ftr-352	181	4	adjustment	adjustment	NOUN
ftr-352	181	5	provision	provision	NOUN
ftr-352	181	6	,	,	PUNCT
ftr-352	181	7	which	which	PRON
ftr-352	181	8	in	in	ADP
ftr-352	181	9	the	the	DET
ftr-352	181	10	2008	2008	NUM
ftr-352	181	11	version	version	NOUN
ftr-352	181	12	was	be	AUX
ftr-352	181	13	included	include	VERB
ftr-352	181	14	in	in	ADP
ftr-352	181	15	the	the	DET
ftr-352	181	16	commentary	commentary	NOUN
ftr-352	181	17	,	,	PUNCT
ftr-352	181	18	is	be	AUX
ftr-352	181	19	provided	provide	VERB
ftr-352	181	20	for	for	ADP
ftr-352	181	21	in	in	ADP
ftr-352	181	22	the	the	DET
ftr-352	181	23	2009	2009	NUM
ftr-352	181	24	article	article	NOUN
ftr-352	181	25	7(3	7(3	NUM
ftr-352	181	26	)	)	PUNCT
ftr-352	181	27	.	.	PUNCT
ftr-352	182	1	the	the	DET
ftr-352	182	2	2009	2009	NUM
ftr-352	182	3	proposed	propose	VERB
ftr-352	182	4	article	article	NOUN
ftr-352	182	5	reads	read	VERB
ftr-352	182	6	as	as	SCONJ
ftr-352	182	7	follows	follow	VERB
ftr-352	182	8	:	:	PUNCT
ftr-352	182	9	1	1	X
ftr-352	182	10	.	.	PUNCT
ftr-352	183	1	"	"	PUNCT
ftr-352	183	2	profits	profit	NOUN
ftr-352	183	3	of	of	ADP
ftr-352	183	4	an	an	DET
ftr-352	183	5	enterprise	enterprise	NOUN
ftr-352	183	6	of	of	ADP
ftr-352	183	7	a	a	DET
ftr-352	183	8	contracting	contracting	NOUN
ftr-352	183	9	state	state	NOUN
ftr-352	183	10	shall	shall	AUX
ftr-352	183	11	be	be	AUX
ftr-352	183	12	taxable	taxable	ADJ
ftr-352	183	13	only	only	ADV
ftr-352	183	14	in	in	ADP
ftr-352	183	15	that	that	DET
ftr-352	183	16	state	state	NOUN
ftr-352	183	17	unless	unless	SCONJ
ftr-352	183	18	the	the	DET
ftr-352	183	19	enterprise	enterprise	NOUN
ftr-352	183	20	carries	carry	VERB
ftr-352	183	21	on	on	ADP
ftr-352	183	22	business	business	NOUN
ftr-352	183	23	in	in	ADP
ftr-352	183	24	the	the	DET
ftr-352	183	25	other	other	ADJ
ftr-352	183	26	contracting	contracting	NOUN
ftr-352	183	27	state	state	NOUN
ftr-352	183	28	through	through	ADP
ftr-352	183	29	a	a	DET
ftr-352	183	30	permanent	permanent	ADJ
ftr-352	183	31	establishment	establishment	NOUN
ftr-352	183	32	situated	situate	VERB
ftr-352	183	33	therein	therein	ADV
ftr-352	183	34	.	.	PUNCT
ftr-352	184	1	if	if	SCONJ
ftr-352	184	2	the	the	DET
ftr-352	184	3	enterprise	enterprise	NOUN
ftr-352	184	4	carries	carry	VERB
ftr-352	184	5	on	on	ADP
ftr-352	184	6	business	business	NOUN
ftr-352	184	7	as	as	ADP
ftr-352	184	8	aforesaid	aforesaid	NOUN
ftr-352	184	9	,	,	PUNCT
ftr-352	184	10	the	the	DET
ftr-352	184	11	profits	profit	NOUN
ftr-352	184	12	that	that	PRON
ftr-352	184	13	are	be	AUX
ftr-352	184	14	attributable	attributable	ADJ
ftr-352	184	15	to	to	ADP
ftr-352	184	16	the	the	DET
ftr-352	184	17	permanent	permanent	ADJ
ftr-352	184	18	establishment	establishment	NOUN
ftr-352	184	19	in	in	ADP
ftr-352	184	20	accordance	accordance	NOUN
ftr-352	184	21	with	with	ADP
ftr-352	184	22	the	the	DET
ftr-352	184	23	provisions	provision	NOUN
ftr-352	184	24	of	of	ADP
ftr-352	184	25	paragraph	paragraph	NOUN
ftr-352	184	26	2	2	NUM
ftr-352	184	27	may	may	AUX
ftr-352	184	28	be	be	AUX
ftr-352	184	29	taxed	tax	VERB
ftr-352	184	30	in	in	ADP
ftr-352	184	31	that	that	DET
ftr-352	184	32	state	state	NOUN
ftr-352	184	33	.	.	PUNCT
ftr-352	185	1	2	2	X
ftr-352	185	2	.	.	X
ftr-352	185	3	for	for	ADP
ftr-352	185	4	the	the	DET
ftr-352	185	5	purposes	purpose	NOUN
ftr-352	185	6	of	of	ADP
ftr-352	185	7	this	this	DET
ftr-352	185	8	article	article	NOUN
ftr-352	185	9	and	and	CCONJ
ftr-352	185	10	article	article	NOUN
ftr-352	185	11	(	(	PUNCT
ftr-352	185	12	23	23	NUM
ftr-352	185	13	a)(23	a)(23	NOUN
ftr-352	185	14	b	b	X
ftr-352	185	15	)	)	PUNCT
ftr-352	185	16	the	the	DET
ftr-352	185	17	profits	profit	NOUN
ftr-352	185	18	that	that	PRON
ftr-352	185	19	are	be	AUX
ftr-352	185	20	attributable	attributable	ADJ
ftr-352	185	21	in	in	ADP
ftr-352	185	22	each	each	DET
ftr-352	185	23	contracting	contract	VERB
ftr-352	185	24	state	state	NOUN
ftr-352	185	25	to	to	ADP
ftr-352	185	26	the	the	DET
ftr-352	185	27	permanent	permanent	ADJ
ftr-352	185	28	establishment	establishment	NOUN
ftr-352	185	29	referred	refer	VERB
ftr-352	185	30	to	to	ADP
ftr-352	185	31	in	in	ADP
ftr-352	185	32	paragraph	paragraph	NOUN
ftr-352	185	33	i	i	PRON
ftr-352	185	34	are	be	AUX
ftr-352	185	35	the	the	DET
ftr-352	185	36	profits	profit	NOUN
ftr-352	185	37	it	it	PRON
ftr-352	185	38	might	might	AUX
ftr-352	185	39	be	be	AUX
ftr-352	185	40	expected	expect	VERB
ftr-352	185	41	to	to	PART
ftr-352	185	42	make	make	VERB
ftr-352	185	43	,	,	PUNCT
ftr-352	185	44	in	in	ADP
ftr-352	185	45	particular	particular	ADJ
ftr-352	185	46	in	in	ADP
ftr-352	185	47	its	its	PRON
ftr-352	185	48	dealings	dealing	NOUN
ftr-352	185	49	with	with	ADP
ftr-352	185	50	other	other	ADJ
ftr-352	185	51	parts	part	NOUN
ftr-352	185	52	of	of	ADP
ftr-352	185	53	the	the	DET
ftr-352	185	54	enterprise	enterprise	NOUN
ftr-352	185	55	,	,	PUNCT
ftr-352	185	56	if	if	SCONJ
ftr-352	185	57	it	it	PRON
ftr-352	185	58	were	be	AUX
ftr-352	185	59	a	a	DET
ftr-352	185	60	separate	separate	ADJ
ftr-352	185	61	and	and	CCONJ
ftr-352	185	62	independent	independent	ADJ
ftr-352	185	63	enterprise	enterprise	NOUN
ftr-352	185	64	engaged	engage	VERB
ftr-352	185	65	in	in	ADP
ftr-352	185	66	the	the	DET
ftr-352	185	67	same	same	ADJ
ftr-352	185	68	or	or	CCONJ
ftr-352	185	69	similar	similar	ADJ
ftr-352	185	70	activities	activity	NOUN
ftr-352	185	71	under	under	ADP
ftr-352	185	72	the	the	DET
ftr-352	185	73	same	same	ADJ
ftr-352	185	74	or	or	CCONJ
ftr-352	185	75	similar	similar	ADJ
ftr-352	185	76	conditions	condition	NOUN
ftr-352	185	77	,	,	PUNCT
ftr-352	185	78	taking	take	VERB
ftr-352	185	79	into	into	ADP
ftr-352	185	80	account	account	NOUN
ftr-352	185	81	the	the	DET
ftr-352	185	82	functions	function	NOUN
ftr-352	185	83	performed	perform	VERB
ftr-352	185	84	,	,	PUNCT
ftr-352	185	85	assets	asset	NOUN
ftr-352	185	86	used	use	VERB
ftr-352	185	87	and	and	CCONJ
ftr-352	185	88	risks	risk	NOUN
ftr-352	185	89	a	a	PRON
ftr-352	185	90	)	)	PUNCT
ftr-352	185	91	in	in	ADP
ftr-352	185	92	one	one	NUM
ftr-352	185	93	contracting	contracting	NOUN
ftr-352	185	94	state	state	NOUN
ftr-352	185	95	,	,	PUNCT
ftr-352	185	96	the	the	DET
ftr-352	185	97	amount	amount	NOUN
ftr-352	185	98	of	of	ADP
ftr-352	185	99	"	"	PUNCT
ftr-352	185	100	free	free	ADJ
ftr-352	185	101	"	"	PUNCT
ftr-352	185	102	capital	capital	NOUN
ftr-352	185	103	that	that	PRON
ftr-352	185	104	is	be	AUX
ftr-352	185	105	used	use	VERB
ftr-352	185	106	for	for	ADP
ftr-352	185	107	determining	determine	VERB
ftr-352	185	108	the	the	DET
ftr-352	185	109	interest	interest	NOUN
ftr-352	185	110	that	that	PRON
ftr-352	185	111	is	be	AUX
ftr-352	185	112	deducted	deduct	VERB
ftr-352	185	113	in	in	ADP
ftr-352	185	114	computing	compute	VERB
ftr-352	185	115	the	the	DET
ftr-352	185	116	profits	profit	NOUN
ftr-352	185	117	that	that	PRON
ftr-352	185	118	are	be	AUX
ftr-352	185	119	attributable	attributable	ADJ
ftr-352	185	120	to	to	ADP
ftr-352	185	121	a	a	DET
ftr-352	185	122	permanent	permanent	ADJ
ftr-352	185	123	establishment	establishment	NOUN
ftr-352	185	124	situated	situate	VERB
ftr-352	185	125	in	in	ADP
ftr-352	185	126	that	that	DET
ftr-352	185	127	state	state	NOUN
ftr-352	185	128	of	of	ADP
ftr-352	185	129	an	an	DET
ftr-352	185	130	enterprise	enterprise	NOUN
ftr-352	185	131	of	of	ADP
ftr-352	185	132	the	the	DET
ftr-352	185	133	other	other	ADJ
ftr-352	185	134	contracting	contracting	NOUN
ftr-352	185	135	state	state	NOUN
ftr-352	185	136	is	be	AUX
ftr-352	185	137	determined	determine	VERB
ftr-352	185	138	using	use	VERB
ftr-352	185	139	a	a	DET
ftr-352	185	140	method	method	NOUN
ftr-352	185	141	of	of	ADP
ftr-352	185	142	attributing	attribute	VERB
ftr-352	185	143	capital	capital	NOUN
ftr-352	185	144	to	to	ADP
ftr-352	185	145	the	the	DET
ftr-352	185	146	permanent	permanent	ADJ
ftr-352	185	147	establishment	establishment	NOUN
ftr-352	185	148	that	that	PRON
ftr-352	185	149	is	be	AUX
ftr-352	185	150	provided	provide	VERB
ftr-352	185	151	by	by	ADP
ftr-352	185	152	the	the	DET
ftr-352	185	153	domestic	domestic	ADJ
ftr-352	185	154	law	law	NOUN
ftr-352	185	155	of	of	ADP
ftr-352	185	156	the	the	DET
ftr-352	185	157	first	first	ADV
ftr-352	185	158	-	-	PUNCT
ftr-352	185	159	mentioned	mention	VERB
ftr-352	185	160	state	state	NOUN
ftr-352	185	161	and	and	CCONJ
ftr-352	185	162	both	both	DET
ftr-352	185	163	states	state	NOUN
ftr-352	185	164	agree	agree	VERB
ftr-352	185	165	that	that	SCONJ
ftr-352	185	166	the	the	DET
ftr-352	185	167	application	application	NOUN
ftr-352	185	168	of	of	ADP
ftr-352	185	169	that	that	DET
ftr-352	185	170	method	method	NOUN
ftr-352	185	171	produces	produce	VERB
ftr-352	185	172	an	an	DET
ftr-352	185	173	arm	arm	NOUN
ftr-352	185	174	's	's	PART
ftr-352	185	175	length	length	NOUN
ftr-352	185	176	result	result	NOUN
ftr-352	185	177	in	in	ADP
ftr-352	185	178	conformity	conformity	NOUN
ftr-352	185	179	with	with	ADP
ftr-352	185	180	paragraph	paragraph	NOUN
ftr-352	185	181	2	2	NUM
ftr-352	185	182	in	in	ADP
ftr-352	185	183	that	that	DET
ftr-352	185	184	case	case	NOUN
ftr-352	185	185	;	;	PUNCT
ftr-352	185	186	and	and	CCONJ
ftr-352	185	187	b	b	X
ftr-352	185	188	)	)	PUNCT
ftr-352	185	189	that	that	DET
ftr-352	185	190	method	method	NOUN
ftr-352	185	191	is	be	AUX
ftr-352	185	192	different	different	ADJ
ftr-352	185	193	from	from	ADP
ftr-352	185	194	the	the	DET
ftr-352	185	195	method	method	NOUN
ftr-352	185	196	provided	provide	VERB
ftr-352	185	197	by	by	ADP
ftr-352	185	198	the	the	DET
ftr-352	185	199	domestic	domestic	ADJ
ftr-352	185	200	law	law	NOUN
ftr-352	185	201	of	of	ADP
ftr-352	185	202	the	the	DET
ftr-352	185	203	other	other	ADJ
ftr-352	185	204	state	state	NOUN
ftr-352	185	205	and	and	CCONJ
ftr-352	185	206	used	use	VERB
ftr-352	185	207	by	by	ADP
ftr-352	185	208	that	that	DET
ftr-352	185	209	state	state	NOUN
ftr-352	185	210	to	to	PART
ftr-352	185	211	attribute	attribute	VERB
ftr-352	185	212	capital	capital	NOUN
ftr-352	185	213	to	to	ADP
ftr-352	185	214	the	the	DET
ftr-352	185	215	permanent	permanent	ADJ
ftr-352	185	216	establishment	establishment	NOUN
ftr-352	185	217	and	and	CCONJ
ftr-352	185	218	,	,	PUNCT
ftr-352	185	219	as	as	ADP
ftr-352	185	220	a	a	DET
ftr-352	185	221	result	result	NOUN
ftr-352	185	222	of	of	ADP
ftr-352	185	223	this	this	DET
ftr-352	185	224	difference	difference	NOUN
ftr-352	185	225	,	,	PUNCT
ftr-352	185	226	part	part	NOUN
ftr-352	185	227	of	of	ADP
ftr-352	185	228	the	the	DET
ftr-352	185	229	profits	profit	NOUN
ftr-352	185	230	of	of	ADP
ftr-352	185	231	the	the	DET
ftr-352	185	232	enterprise	enterprise	NOUN
ftr-352	185	233	are	be	AUX
ftr-352	185	234	charged	charge	VERB
ftr-352	185	235	to	to	PART
ftr-352	185	236	tax	tax	VERB
ftr-352	185	237	in	in	ADP
ftr-352	185	238	both	both	DET
ftr-352	185	239	contracting	contract	VERB
ftr-352	185	240	states	state	NOUN
ftr-352	185	241	,	,	PUNCT
ftr-352	185	242	and	and	CCONJ
ftr-352	185	243	,	,	PUNCT
ftr-352	185	244	in	in	ADP
ftr-352	185	245	the	the	DET
ftr-352	185	246	absence	absence	NOUN
ftr-352	185	247	of	of	ADP
ftr-352	185	248	this	this	DET
ftr-352	185	249	paragraph	paragraph	NOUN
ftr-352	185	250	,	,	PUNCT
ftr-352	185	251	article	article	NOUN
ftr-352	185	252	23	23	NUM
ftr-352	185	253	would	would	AUX
ftr-352	185	254	not	not	PART
ftr-352	185	255	apply	apply	VERB
ftr-352	185	256	to	to	PART
ftr-352	185	257	eliminate	eliminate	VERB
ftr-352	185	258	the	the	DET
ftr-352	185	259	double	double	ADJ
ftr-352	185	260	taxation	taxation	NOUN
ftr-352	185	261	of	of	ADP
ftr-352	185	262	these	these	DET
ftr-352	185	263	profits	profit	NOUN
ftr-352	185	264	,	,	PUNCT
ftr-352	185	265	the	the	DET
ftr-352	185	266	other	other	ADJ
ftr-352	185	267	state	state	NOUN
ftr-352	185	268	shall	shall	AUX
ftr-352	185	269	,	,	PUNCT
ftr-352	185	270	in	in	ADP
ftr-352	185	271	determining	determine	VERB
ftr-352	185	272	the	the	DET
ftr-352	185	273	profits	profit	NOUN
ftr-352	185	274	attributable	attributable	ADJ
ftr-352	185	275	to	to	ADP
ftr-352	185	276	the	the	DET
ftr-352	185	277	permanent	permanent	ADJ
ftr-352	185	278	establishment	establishment	NOUN
ftr-352	185	279	for	for	ADP
ftr-352	185	280	the	the	DET
ftr-352	185	281	purposes	purpose	NOUN
ftr-352	185	282	of	of	ADP
ftr-352	185	283	article	article	NOUN
ftr-352	185	284	23	23	NUM
ftr-352	185	285	,	,	PUNCT
ftr-352	185	286	use	use	VERB
ftr-352	185	287	the	the	DET
ftr-352	185	288	amount	amount	NOUN
ftr-352	185	289	of	of	ADP
ftr-352	185	290	"	"	PUNCT
ftr-352	185	291	free	free	ADJ
ftr-352	185	292	"	"	PUNCT
ftr-352	185	293	capital	capital	NOUN
ftr-352	185	294	derived	derive	VERB
ftr-352	185	295	from	from	ADP
ftr-352	185	296	the	the	DET
ftr-352	185	297	application	application	NOUN
ftr-352	185	298	of	of	ADP
ftr-352	185	299	the	the	DET
ftr-352	185	300	capital	capital	NOUN
ftr-352	185	301	attribution	attribution	NOUN
ftr-352	185	302	approach	approach	NOUN
ftr-352	185	303	used	use	VERB
ftr-352	185	304	by	by	ADP
ftr-352	185	305	the	the	DET
ftr-352	185	306	first	first	ADV
ftr-352	185	307	-	-	PUNCT
ftr-352	185	308	mentioned	mention	VERB
ftr-352	185	309	state	state	NOUN
ftr-352	185	310	.	.	PUNCT
ftr-352	186	1	for	for	ADP
ftr-352	186	2	the	the	DET
ftr-352	186	3	purposes	purpose	NOUN
ftr-352	186	4	of	of	ADP
ftr-352	186	5	this	this	DET
ftr-352	186	6	paragraph	paragraph	NOUN
ftr-352	186	7	,	,	PUNCT
ftr-352	186	8	"	"	PUNCT
ftr-352	186	9	free	free	ADJ
ftr-352	186	10	"	"	PUNCT
ftr-352	186	11	capital	capital	NOUN
ftr-352	186	12	means	mean	VERB
ftr-352	186	13	capital	capital	NOUN
ftr-352	186	14	that	that	PRON
ftr-352	186	15	does	do	AUX
ftr-352	186	16	not	not	PART
ftr-352	186	17	give	give	VERB
ftr-352	186	18	rise	rise	NOUN
ftr-352	186	19	to	to	ADP
ftr-352	186	20	a	a	DET
ftr-352	186	21	return	return	NOUN
ftr-352	186	22	in	in	ADP
ftr-352	186	23	the	the	DET
ftr-352	186	24	nature	nature	NOUN
ftr-352	186	25	of	of	ADP
ftr-352	186	26	interest	interest	NOUN
ftr-352	186	27	that	that	PRON
ftr-352	186	28	is	be	AUX
ftr-352	186	29	deductible	deductible	ADJ
ftr-352	186	30	in	in	ADP
ftr-352	186	31	the	the	DET
ftr-352	186	32	first	first	ADV
ftr-352	186	33	-	-	PUNCT
ftr-352	186	34	mentioned	mention	VERB
ftr-352	186	35	state	state	NOUN
ftr-352	186	36	.	.	PUNCT
ftr-352	187	1	4	4	X
ftr-352	187	2	.	.	X
ftr-352	187	3	where	where	SCONJ
ftr-352	187	4	profits	profit	NOUN
ftr-352	187	5	include	include	VERB
ftr-352	187	6	items	item	NOUN
ftr-352	187	7	of	of	ADP
ftr-352	187	8	income	income	NOUN
ftr-352	187	9	which	which	PRON
ftr-352	187	10	are	be	AUX
ftr-352	187	11	dealt	deal	VERB
ftr-352	187	12	with	with	ADP
ftr-352	187	13	separately	separately	ADV
ftr-352	187	14	in	in	ADP
ftr-352	187	15	other	other	ADJ
ftr-352	187	16	articles	article	NOUN
ftr-352	187	17	of	of	ADP
ftr-352	187	18	this	this	DET
ftr-352	187	19	convention	convention	NOUN
ftr-352	187	20	,	,	PUNCT
ftr-352	187	21	then	then	ADV
ftr-352	187	22	the	the	DET
ftr-352	187	23	provisions	provision	NOUN
ftr-352	187	24	of	of	ADP
ftr-352	187	25	those	those	DET
ftr-352	187	26	articles	article	NOUN
ftr-352	187	27	shall	shall	AUX
ftr-352	187	28	not	not	PART
ftr-352	187	29	be	be	AUX
ftr-352	187	30	affected	affect	VERB
ftr-352	187	31	by	by	ADP
ftr-352	187	32	the	the	DET
ftr-352	187	33	provisions	provision	NOUN
ftr-352	187	34	of	of	ADP
ftr-352	187	35	this	this	DET
ftr-352	187	36	article	article	NOUN
ftr-352	187	37	.	.	PUNCT
ftr-352	187	38	"	"	PUNCT
ftr-352	188	1	2009	2009	NUM
ftr-352	188	2	]	]	PUNCT
ftr-352	188	3	65	65	NUM
ftr-352	188	4	florida	florida	PROPN
ftr-352	188	5	tax	tax	NOUN
ftr-352	188	6	review	review	NOUN
ftr-352	188	7	assumed	assume	VERB
ftr-352	188	8	by	by	ADP
ftr-352	188	9	the	the	DET
ftr-352	188	10	enterprise	enterprise	NOUN
ftr-352	188	11	through	through	ADP
ftr-352	188	12	the	the	DET
ftr-352	188	13	permanent	permanent	ADJ
ftr-352	188	14	establishment	establishment	NOUN
ftr-352	188	15	and	and	CCONJ
ftr-352	188	16	through	through	ADP
ftr-352	188	17	the	the	DET
ftr-352	188	18	other	other	ADJ
ftr-352	188	19	parts	part	NOUN
ftr-352	188	20	of	of	ADP
ftr-352	188	21	the	the	DET
ftr-352	188	22	enterprise	enterprise	NOUN
ftr-352	188	23	.	.	PUNCT
ftr-352	189	1	3	3	X
ftr-352	189	2	.	.	X
ftr-352	189	3	where	where	SCONJ
ftr-352	189	4	,	,	PUNCT
ftr-352	189	5	in	in	ADP
ftr-352	189	6	accordance	accordance	NOUN
ftr-352	189	7	with	with	ADP
ftr-352	189	8	paragraph	paragraph	NOUN
ftr-352	189	9	2	2	NUM
ftr-352	189	10	,	,	PUNCT
ftr-352	189	11	a	a	DET
ftr-352	189	12	contracting	contracting	NOUN
ftr-352	189	13	state	state	NOUN
ftr-352	189	14	adjusts	adjust	VERB
ftr-352	189	15	the	the	DET
ftr-352	189	16	profits	profit	NOUN
ftr-352	189	17	that	that	PRON
ftr-352	189	18	are	be	AUX
ftr-352	189	19	attributable	attributable	ADJ
ftr-352	189	20	to	to	ADP
ftr-352	189	21	a	a	DET
ftr-352	189	22	permanent	permanent	ADJ
ftr-352	189	23	establishment	establishment	NOUN
ftr-352	189	24	of	of	ADP
ftr-352	189	25	an	an	DET
ftr-352	189	26	enterprise	enterprise	NOUN
ftr-352	189	27	of	of	ADP
ftr-352	189	28	one	one	NUM
ftr-352	189	29	of	of	ADP
ftr-352	189	30	the	the	DET
ftr-352	189	31	contracting	contracting	NOUN
ftr-352	189	32	states	state	NOUN
ftr-352	189	33	and	and	CCONJ
ftr-352	189	34	taxes	taxis	NOUN
ftr-352	189	35	accordingly	accordingly	ADV
ftr-352	189	36	profits	profit	NOUN
ftr-352	189	37	of	of	ADP
ftr-352	189	38	the	the	DET
ftr-352	189	39	enterprise	enterprise	NOUN
ftr-352	189	40	that	that	PRON
ftr-352	189	41	have	have	AUX
ftr-352	189	42	been	be	AUX
ftr-352	189	43	charged	charge	VERB
ftr-352	189	44	to	to	PART
ftr-352	189	45	tax	tax	VERB
ftr-352	189	46	in	in	ADP
ftr-352	189	47	the	the	DET
ftr-352	189	48	other	other	ADJ
ftr-352	189	49	state	state	NOUN
ftr-352	189	50	,	,	PUNCT
ftr-352	189	51	the	the	DET
ftr-352	189	52	other	other	ADJ
ftr-352	189	53	state	state	NOUN
ftr-352	189	54	shall	shall	AUX
ftr-352	189	55	,	,	PUNCT
ftr-352	189	56	to	to	ADP
ftr-352	189	57	the	the	DET
ftr-352	189	58	extent	extent	NOUN
ftr-352	189	59	necessary	necessary	ADJ
ftr-352	189	60	to	to	PART
ftr-352	189	61	eliminate	eliminate	VERB
ftr-352	189	62	double	double	ADJ
ftr-352	189	63	taxation	taxation	NOUN
ftr-352	189	64	on	on	ADP
ftr-352	189	65	these	these	DET
ftr-352	189	66	profits	profit	NOUN
ftr-352	189	67	,	,	PUNCT
ftr-352	189	68	make	make	VERB
ftr-352	189	69	an	an	DET
ftr-352	189	70	appropriate	appropriate	ADJ
ftr-352	189	71	adjustment	adjustment	NOUN
ftr-352	189	72	to	to	ADP
ftr-352	189	73	the	the	DET
ftr-352	189	74	amount	amount	NOUN
ftr-352	189	75	of	of	ADP
ftr-352	189	76	the	the	DET
ftr-352	189	77	tax	tax	NOUN
ftr-352	189	78	charged	charge	VERB
ftr-352	189	79	on	on	ADP
ftr-352	189	80	those	those	DET
ftr-352	189	81	profits	profit	NOUN
ftr-352	189	82	.	.	PUNCT
ftr-352	190	1	in	in	ADP
ftr-352	190	2	determining	determine	VERB
ftr-352	190	3	such	such	ADJ
ftr-352	190	4	adjustment	adjustment	NOUN
ftr-352	190	5	,	,	PUNCT
ftr-352	190	6	the	the	DET
ftr-352	190	7	competent	competent	ADJ
ftr-352	190	8	authorities	authority	NOUN
ftr-352	190	9	of	of	ADP
ftr-352	190	10	the	the	DET
ftr-352	190	11	contracting	contracting	NOUN
ftr-352	190	12	states	state	NOUN
ftr-352	190	13	shall	shall	AUX
ftr-352	190	14	if	if	SCONJ
ftr-352	190	15	necessary	necessary	ADJ
ftr-352	190	16	consult	consult	VERB
ftr-352	190	17	each	each	DET
ftr-352	190	18	other	other	ADJ
ftr-352	190	19	.	.	PUNCT
ftr-352	191	1	4	4	X
ftr-352	191	2	.	.	X
ftr-352	191	3	where	where	SCONJ
ftr-352	191	4	profits	profit	NOUN
ftr-352	191	5	include	include	VERB
ftr-352	191	6	items	item	NOUN
ftr-352	191	7	of	of	ADP
ftr-352	191	8	income	income	NOUN
ftr-352	191	9	which	which	PRON
ftr-352	191	10	are	be	AUX
ftr-352	191	11	dealt	deal	VERB
ftr-352	191	12	with	with	ADP
ftr-352	191	13	separately	separately	ADV
ftr-352	191	14	in	in	ADP
ftr-352	191	15	other	other	ADJ
ftr-352	191	16	articles	article	NOUN
ftr-352	191	17	of	of	ADP
ftr-352	191	18	this	this	DET
ftr-352	191	19	convention	convention	NOUN
ftr-352	191	20	,	,	PUNCT
ftr-352	191	21	then	then	ADV
ftr-352	191	22	the	the	DET
ftr-352	191	23	provision	provision	NOUN
ftr-352	191	24	of	of	ADP
ftr-352	191	25	those	those	DET
ftr-352	191	26	articles	article	NOUN
ftr-352	191	27	shall	shall	AUX
ftr-352	191	28	not	not	PART
ftr-352	191	29	be	be	AUX
ftr-352	191	30	affected	affect	VERB
ftr-352	191	31	by	by	ADP
ftr-352	191	32	the	the	DET
ftr-352	191	33	provisions	provision	NOUN
ftr-352	191	34	of	of	ADP
ftr-352	191	35	this	this	DET
ftr-352	191	36	article	article	NOUN
ftr-352	191	37	.	.	PUNCT
ftr-352	191	38	"	"	PUNCT
ftr-352	192	1	paragraph	paragraph	NOUN
ftr-352	192	2	19	19	NUM
ftr-352	192	3	of	of	ADP
ftr-352	192	4	the	the	DET
ftr-352	192	5	2009	2009	NUM
ftr-352	192	6	commentary	commentary	NOUN
ftr-352	192	7	to	to	ADP
ftr-352	192	8	the	the	DET
ftr-352	192	9	proposed	propose	VERB
ftr-352	192	10	article	article	NOUN
ftr-352	192	11	7	7	NUM
ftr-352	192	12	oecd	oecd	PROPN
ftr-352	192	13	explains	explain	VERB
ftr-352	192	14	that	that	SCONJ
ftr-352	192	15	the	the	DET
ftr-352	192	16	functional	functional	ADJ
ftr-352	192	17	and	and	CCONJ
ftr-352	192	18	factual	factual	ADJ
ftr-352	192	19	analysis	analysis	NOUN
ftr-352	192	20	will	will	AUX
ftr-352	192	21	lead	lead	VERB
ftr-352	192	22	to	to	ADP
ftr-352	192	23	:	:	PUNCT
ftr-352	192	24	-the	-the	DET
ftr-352	192	25	attribution	attribution	NOUN
ftr-352	192	26	to	to	ADP
ftr-352	192	27	the	the	DET
ftr-352	192	28	permanent	permanent	ADJ
ftr-352	192	29	establishment	establishment	NOUN
ftr-352	192	30	of	of	ADP
ftr-352	192	31	the	the	DET
ftr-352	192	32	rights	right	NOUN
ftr-352	192	33	and	and	CCONJ
ftr-352	192	34	obligations	obligation	NOUN
ftr-352	192	35	arising	arise	VERB
ftr-352	192	36	out	out	ADP
ftr-352	192	37	of	of	ADP
ftr-352	192	38	transactions	transaction	NOUN
ftr-352	192	39	between	between	ADP
ftr-352	192	40	the	the	DET
ftr-352	192	41	enterprise	enterprise	NOUN
ftr-352	192	42	of	of	ADP
ftr-352	192	43	which	which	PRON
ftr-352	192	44	the	the	DET
ftr-352	192	45	permanent	permanent	ADJ
ftr-352	192	46	establishment	establishment	NOUN
ftr-352	192	47	is	be	AUX
ftr-352	192	48	a	a	DET
ftr-352	192	49	part	part	NOUN
ftr-352	192	50	and	and	CCONJ
ftr-352	192	51	separate	separate	ADJ
ftr-352	192	52	enterprises	enterprise	NOUN
ftr-352	192	53	;	;	PUNCT
ftr-352	192	54	-the	-the	DET
ftr-352	192	55	identification	identification	NOUN
ftr-352	192	56	of	of	ADP
ftr-352	192	57	significant	significant	ADJ
ftr-352	192	58	people	people	NOUN
ftr-352	192	59	functions	function	VERB
ftr-352	192	60	relevant	relevant	ADJ
ftr-352	192	61	to	to	ADP
ftr-352	192	62	the	the	DET
ftr-352	192	63	attribution	attribution	NOUN
ftr-352	192	64	of	of	ADP
ftr-352	192	65	economic	economic	ADJ
ftr-352	192	66	ownership	ownership	NOUN
ftr-352	192	67	of	of	ADP
ftr-352	192	68	assets	asset	NOUN
ftr-352	192	69	and	and	CCONJ
ftr-352	192	70	the	the	DET
ftr-352	192	71	attribution	attribution	NOUN
ftr-352	192	72	of	of	ADP
ftr-352	192	73	economic	economic	ADJ
ftr-352	192	74	ownership	ownership	NOUN
ftr-352	192	75	of	of	ADP
ftr-352	192	76	assets	asset	NOUN
ftr-352	192	77	to	to	ADP
ftr-352	192	78	the	the	DET
ftr-352	192	79	permanent	permanent	ADJ
ftr-352	192	80	establishment	establishment	NOUN
ftr-352	192	81	;	;	PUNCT
ftr-352	192	82	-the	-the	DET
ftr-352	192	83	identification	identification	NOUN
ftr-352	192	84	of	of	ADP
ftr-352	192	85	significant	significant	ADJ
ftr-352	192	86	people	people	NOUN
ftr-352	192	87	functions	function	VERB
ftr-352	192	88	relevant	relevant	ADJ
ftr-352	192	89	to	to	ADP
ftr-352	192	90	the	the	DET
ftr-352	192	91	assumption	assumption	NOUN
ftr-352	192	92	of	of	ADP
ftr-352	192	93	risks	risk	NOUN
ftr-352	192	94	and	and	CCONJ
ftr-352	192	95	the	the	DET
ftr-352	192	96	attribution	attribution	NOUN
ftr-352	192	97	of	of	ADP
ftr-352	192	98	risks	risk	NOUN
ftr-352	192	99	to	to	ADP
ftr-352	192	100	the	the	DET
ftr-352	192	101	permanent	permanent	ADJ
ftr-352	192	102	establishment	establishment	NOUN
ftr-352	192	103	;	;	PUNCT
ftr-352	192	104	-the	-the	DET
ftr-352	192	105	recognition	recognition	NOUN
ftr-352	192	106	and	and	CCONJ
ftr-352	192	107	determination	determination	NOUN
ftr-352	192	108	of	of	ADP
ftr-352	192	109	the	the	DET
ftr-352	192	110	nature	nature	NOUN
ftr-352	192	111	of	of	ADP
ftr-352	192	112	those	those	DET
ftr-352	192	113	dealings	dealing	NOUN
ftr-352	192	114	between	between	ADP
ftr-352	192	115	the	the	DET
ftr-352	192	116	permanent	permanent	ADJ
ftr-352	192	117	establishment	establishment	NOUN
ftr-352	192	118	and	and	CCONJ
ftr-352	192	119	other	other	ADJ
ftr-352	192	120	parts	part	NOUN
ftr-352	192	121	of	of	ADP
ftr-352	192	122	the	the	DET
ftr-352	192	123	same	same	ADJ
ftr-352	192	124	enterprise	enterprise	NOUN
ftr-352	192	125	that	that	PRON
ftr-352	192	126	can	can	AUX
ftr-352	192	127	appropriately	appropriately	ADV
ftr-352	192	128	be	be	AUX
ftr-352	192	129	recognized	recognize	VERB
ftr-352	192	130	;	;	PUNCT
ftr-352	192	131	-the	-the	DET
ftr-352	192	132	attribution	attribution	NOUN
ftr-352	192	133	of	of	ADP
ftr-352	192	134	capital	capital	NOUN
ftr-352	192	135	based	base	VERB
ftr-352	192	136	on	on	ADP
ftr-352	192	137	the	the	DET
ftr-352	192	138	assets	asset	NOUN
ftr-352	192	139	and	and	CCONJ
ftr-352	192	140	risks	risk	NOUN
ftr-352	192	141	attributed	attribute	VERB
ftr-352	192	142	to	to	ADP
ftr-352	192	143	the	the	DET
ftr-352	192	144	permanent	permanent	ADJ
ftr-352	192	145	establishment	establishment	NOUN
ftr-352	192	146	.	.	PUNCT
ftr-352	193	1	paragraph	paragraph	NOUN
ftr-352	193	2	20	20	NUM
ftr-352	193	3	sets	set	NOUN
ftr-352	193	4	out	out	ADP
ftr-352	193	5	that	that	PRON
ftr-352	193	6	for	for	ADP
ftr-352	193	7	the	the	DET
ftr-352	193	8	comparative	comparative	ADJ
ftr-352	193	9	analysis	analysis	NOUN
ftr-352	193	10	the	the	DET
ftr-352	193	11	1995	1995	NUM
ftr-352	193	12	transfer	transfer	NOUN
ftr-352	193	13	pricing	pricing	NOUN
ftr-352	193	14	guidelines	guideline	NOUN
ftr-352	193	15	should	should	AUX
ftr-352	193	16	be	be	AUX
ftr-352	193	17	used	use	VERB
ftr-352	193	18	by	by	ADP
ftr-352	193	19	analogy	analogy	NOUN
ftr-352	193	20	to	to	ADP
ftr-352	193	21	dealings	dealing	NOUN
ftr-352	193	22	between	between	ADP
ftr-352	193	23	the	the	DET
ftr-352	193	24	permanent	permanent	ADJ
ftr-352	193	25	establishment	establishment	NOUN
ftr-352	193	26	and	and	CCONJ
ftr-352	193	27	the	the	DET
ftr-352	193	28	other	other	ADJ
ftr-352	193	29	parts	part	NOUN
ftr-352	193	30	of	of	ADP
ftr-352	193	31	the	the	DET
ftr-352	193	32	enterprise	enterprise	NOUN
ftr-352	193	33	.	.	PUNCT
ftr-352	194	1	paragraph	paragraph	NOUN
ftr-352	194	2	24	24	NUM
ftr-352	194	3	stresses	stress	NOUN
ftr-352	194	4	that	that	SCONJ
ftr-352	194	5	documentation	documentation	NOUN
ftr-352	194	6	requirements	requirement	NOUN
ftr-352	194	7	may	may	AUX
ftr-352	194	8	not	not	PART
ftr-352	194	9	be	be	AUX
ftr-352	194	10	more	more	ADV
ftr-352	194	11	burdensome	burdensome	ADJ
ftr-352	194	12	than	than	ADP
ftr-352	194	13	in	in	ADP
ftr-352	194	14	connection	connection	NOUN
ftr-352	194	15	with	with	ADP
ftr-352	194	16	such	such	ADJ
ftr-352	194	17	dealings	dealing	NOUN
ftr-352	194	18	that	that	PRON
ftr-352	194	19	apply	apply	VERB
ftr-352	194	20	to	to	ADP
ftr-352	194	21	transactions	transaction	NOUN
ftr-352	194	22	between	between	ADP
ftr-352	194	23	associated	associate	VERB
ftr-352	194	24	enterprises	enterprise	NOUN
ftr-352	194	25	and	and	CCONJ
ftr-352	194	26	should	should	AUX
ftr-352	194	27	not	not	PART
ftr-352	194	28	be	be	AUX
ftr-352	194	29	applied	apply	VERB
ftr-352	194	30	in	in	ADP
ftr-352	194	31	such	such	DET
ftr-352	194	32	a	a	DET
ftr-352	194	33	way	way	NOUN
ftr-352	194	34	as	as	SCONJ
ftr-352	194	35	to	to	PART
ftr-352	194	36	impose	impose	VERB
ftr-352	194	37	on	on	ADP
ftr-352	194	38	taxpayer	taxpayer	NOUN
ftr-352	194	39	's	's	PART
ftr-352	194	40	costs	cost	NOUN
ftr-352	194	41	and	and	CCONJ
ftr-352	194	42	burdens	burden	NOUN
ftr-352	194	43	disproportionate	disproportionate	ADJ
ftr-352	194	44	to	to	ADP
ftr-352	194	45	the	the	DET
ftr-352	194	46	circumstances	circumstance	NOUN
ftr-352	194	47	.	.	PUNCT
ftr-352	195	1	paragraph	paragraph	NOUN
ftr-352	195	2	26	26	NUM
ftr-352	195	3	explains	explain	VERB
ftr-352	195	4	that	that	SCONJ
ftr-352	195	5	the	the	DET
ftr-352	195	6	separate	separate	ADJ
ftr-352	195	7	enterprise	enterprise	NOUN
ftr-352	195	8	fiction	fiction	NOUN
ftr-352	195	9	does	do	AUX
ftr-352	195	10	not	not	PART
ftr-352	195	11	change	change	VERB
ftr-352	195	12	the	the	DET
ftr-352	195	13	nature	nature	NOUN
ftr-352	195	14	of	of	ADP
ftr-352	195	15	the	the	DET
ftr-352	195	16	income	income	NOUN
ftr-352	195	17	derived	derive	VERB
ftr-352	195	18	by	by	ADP
ftr-352	195	19	the	the	DET
ftr-352	195	20	enterprise	enterprise	NOUN
ftr-352	195	21	:	:	PUNCT
ftr-352	195	22	for	for	ADP
ftr-352	195	23	instance	instance	NOUN
ftr-352	195	24	notional	notional	ADJ
ftr-352	195	25	interest	interest	NOUN
ftr-352	195	26	may	may	AUX
ftr-352	195	27	be	be	AUX
ftr-352	195	28	taken	take	VERB
ftr-352	195	29	into	into	ADP
ftr-352	195	30	account	account	NOUN
ftr-352	195	31	for	for	ADP
ftr-352	195	32	the	the	DET
ftr-352	195	33	application	application	NOUN
ftr-352	195	34	of	of	ADP
ftr-352	195	35	articles	article	NOUN
ftr-352	195	36	7	7	NUM
ftr-352	195	37	66	66	NUM
ftr-352	196	1	[	[	X
ftr-352	196	2	vol	vol	NOUN
ftr-352	196	3	.	.	PUNCT
ftr-352	197	1	10	10	NUM
ftr-352	197	2	:	:	SYM
ftr-352	197	3	1	1	NUM
ftr-352	197	4	the	the	DET
ftr-352	197	5	new	new	ADJ
ftr-352	197	6	oecd	oecd	PROPN
ftr-352	197	7	approach	approach	NOUN
ftr-352	197	8	on	on	ADP
ftr-352	197	9	profit	profit	NOUN
ftr-352	197	10	allocation	allocation	NOUN
ftr-352	197	11	and	and	CCONJ
ftr-352	197	12	23	23	NUM
ftr-352	197	13	oecd	oecd	NOUN
ftr-352	197	14	,	,	PUNCT
ftr-352	197	15	but	but	CCONJ
ftr-352	197	16	should	should	AUX
ftr-352	197	17	not	not	PART
ftr-352	197	18	be	be	AUX
ftr-352	197	19	regarded	regard	VERB
ftr-352	197	20	as	as	ADP
ftr-352	197	21	income	income	NOUN
ftr-352	197	22	from	from	ADP
ftr-352	197	23	immovable	immovable	ADJ
ftr-352	197	24	property	property	NOUN
ftr-352	197	25	,	,	PUNCT
ftr-352	197	26	unless	unless	SCONJ
ftr-352	197	27	states	state	NOUN
ftr-352	197	28	adopted	adopt	VERB
ftr-352	197	29	in	in	ADP
ftr-352	197	30	their	their	PRON
ftr-352	197	31	tax	tax	NOUN
ftr-352	197	32	treaties	treaty	NOUN
ftr-352	197	33	provisions	provision	NOUN
ftr-352	197	34	according	accord	VERB
ftr-352	197	35	to	to	ADP
ftr-352	197	36	which	which	PRON
ftr-352	197	37	such	such	ADJ
ftr-352	197	38	charges	charge	NOUN
ftr-352	197	39	be	be	AUX
ftr-352	197	40	recognized	recognize	VERB
ftr-352	197	41	for	for	ADP
ftr-352	197	42	the	the	DET
ftr-352	197	43	purpose	purpose	NOUN
ftr-352	197	44	of	of	ADP
ftr-352	197	45	article	article	NOUN
ftr-352	197	46	6	6	NUM
ftr-352	197	47	oecd	oecd	PROPN
ftr-352	197	48	,	,	PUNCT
ftr-352	197	49	thus	thus	ADV
ftr-352	197	50	putting	put	VERB
ftr-352	197	51	the	the	DET
ftr-352	197	52	permanent	permanent	ADJ
ftr-352	197	53	establishment	establishment	NOUN
ftr-352	197	54	at	at	ADP
ftr-352	197	55	a	a	DET
ftr-352	197	56	par	par	NOUN
ftr-352	197	57	with	with	ADP
ftr-352	197	58	the	the	DET
ftr-352	197	59	subsidiary	subsidiary	NOUN
ftr-352	197	60	.	.	PUNCT
ftr-352	198	1	paragraph	paragraph	NOUN
ftr-352	198	2	28	28	NUM
ftr-352	198	3	points	point	NOUN
ftr-352	198	4	out	out	ADP
ftr-352	198	5	that	that	SCONJ
ftr-352	198	6	the	the	DET
ftr-352	198	7	issue	issue	NOUN
ftr-352	198	8	of	of	ADP
ftr-352	198	9	whether	whether	SCONJ
ftr-352	198	10	expenses	expense	NOUN
ftr-352	198	11	are	be	AUX
ftr-352	198	12	deductible	deductible	ADJ
ftr-352	198	13	is	be	AUX
ftr-352	198	14	a	a	DET
ftr-352	198	15	matter	matter	NOUN
ftr-352	198	16	of	of	ADP
ftr-352	198	17	the	the	DET
ftr-352	198	18	domestic	domestic	ADJ
ftr-352	198	19	law	law	NOUN
ftr-352	198	20	of	of	ADP
ftr-352	198	21	the	the	DET
ftr-352	198	22	contracting	contracting	NOUN
ftr-352	198	23	states	state	NOUN
ftr-352	198	24	.	.	PUNCT
ftr-352	199	1	paragraph	paragraph	NOUN
ftr-352	199	2	30	30	NUM
ftr-352	199	3	explains	explain	VERB
ftr-352	199	4	a	a	DET
ftr-352	199	5	time	time	NOUN
ftr-352	199	6	lag	lag	NOUN
ftr-352	199	7	might	might	AUX
ftr-352	199	8	be	be	AUX
ftr-352	199	9	inevitable	inevitable	ADJ
ftr-352	199	10	.	.	PUNCT
ftr-352	200	1	paragraph	paragraph	NOUN
ftr-352	200	2	33	33	NUM
ftr-352	200	3	clarifies	clarifie	NOUN
ftr-352	200	4	that	that	SCONJ
ftr-352	200	5	in	in	ADP
ftr-352	200	6	respect	respect	NOUN
ftr-352	200	7	of	of	ADP
ftr-352	200	8	building	building	NOUN
ftr-352	200	9	sites	site	NOUN
ftr-352	200	10	or	or	CCONJ
ftr-352	200	11	construction	construction	NOUN
ftr-352	200	12	or	or	CCONJ
ftr-352	200	13	installation	installation	NOUN
ftr-352	200	14	projects	project	NOUN
ftr-352	200	15	"	"	PUNCT
ftr-352	200	16	it	it	PRON
ftr-352	200	17	is	be	AUX
ftr-352	200	18	necessary	necessary	ADJ
ftr-352	200	19	to	to	PART
ftr-352	200	20	pay	pay	VERB
ftr-352	200	21	close	close	ADJ
ftr-352	200	22	attention	attention	NOUN
ftr-352	200	23	to	to	ADP
ftr-352	200	24	the	the	DET
ftr-352	200	25	general	general	ADJ
ftr-352	200	26	principle	principle	NOUN
ftr-352	200	27	that	that	SCONJ
ftr-352	200	28	income	income	NOUN
ftr-352	200	29	is	be	AUX
ftr-352	200	30	attributable	attributable	ADJ
ftr-352	200	31	to	to	ADP
ftr-352	200	32	a	a	DET
ftr-352	200	33	permanent	permanent	ADJ
ftr-352	200	34	establishment	establishment	NOUN
ftr-352	200	35	only	only	ADV
ftr-352	200	36	when	when	SCONJ
ftr-352	200	37	it	it	PRON
ftr-352	200	38	results	result	VERB
ftr-352	200	39	from	from	ADP
ftr-352	200	40	activities	activity	NOUN
ftr-352	200	41	carried	carry	VERB
ftr-352	200	42	on	on	ADP
ftr-352	200	43	by	by	ADP
ftr-352	200	44	the	the	DET
ftr-352	200	45	enterprise	enterprise	NOUN
ftr-352	200	46	through	through	ADP
ftr-352	200	47	that	that	DET
ftr-352	200	48	permanent	permanent	ADJ
ftr-352	200	49	establishment	establishment	NOUN
ftr-352	200	50	.	.	PUNCT
ftr-352	201	1	paragraph	paragraph	NOUN
ftr-352	201	2	53	53	NUM
ftr-352	201	3	of	of	ADP
ftr-352	201	4	the	the	DET
ftr-352	201	5	2008	2008	NUM
ftr-352	201	6	proposal	proposal	NOUN
ftr-352	201	7	introduced	introduce	VERB
ftr-352	201	8	the	the	DET
ftr-352	201	9	corresponding	corresponding	ADJ
ftr-352	201	10	adjustment	adjustment	NOUN
ftr-352	201	11	mechanism	mechanism	NOUN
ftr-352	201	12	for	for	ADP
ftr-352	201	13	pe	pe	NOUN
ftr-352	201	14	-	-	PUNCT
ftr-352	201	15	situations	situation	NOUN
ftr-352	201	16	as	as	ADP
ftr-352	201	17	a	a	DET
ftr-352	201	18	provision	provision	NOUN
ftr-352	201	19	that	that	PRON
ftr-352	201	20	states	state	NOUN
ftr-352	201	21	might	might	AUX
ftr-352	201	22	include	include	VERB
ftr-352	201	23	in	in	ADP
ftr-352	201	24	their	their	PRON
ftr-352	201	25	bilateral	bilateral	ADJ
ftr-352	201	26	treaties	treaty	NOUN
ftr-352	201	27	.	.	PUNCT
ftr-352	202	1	in	in	ADP
ftr-352	202	2	the	the	DET
ftr-352	202	3	2009	2009	NUM
ftr-352	202	4	revised	revised	ADJ
ftr-352	202	5	draft	draft	NOUN
ftr-352	202	6	,	,	PUNCT
ftr-352	202	7	such	such	ADJ
ftr-352	202	8	provision	provision	NOUN
ftr-352	202	9	is	be	AUX
ftr-352	202	10	included	include	VERB
ftr-352	202	11	in	in	ADP
ftr-352	202	12	the	the	DET
ftr-352	202	13	revised	revised	ADJ
ftr-352	202	14	article	article	NOUN
ftr-352	202	15	7	7	NUM
ftr-352	202	16	(	(	PUNCT
ftr-352	202	17	3	3	NUM
ftr-352	202	18	)	)	PUNCT
ftr-352	202	19	.	.	PUNCT
ftr-352	203	1	contrary	contrary	ADJ
ftr-352	203	2	to	to	ADP
ftr-352	203	3	previous	previous	ADJ
ftr-352	203	4	versions	version	NOUN
ftr-352	203	5	of	of	ADP
ftr-352	203	6	the	the	DET
ftr-352	203	7	commentary	commentary	NOUN
ftr-352	203	8	to	to	ADP
ftr-352	203	9	article	article	NOUN
ftr-352	203	10	7	7	NUM
ftr-352	203	11	oecd	oecd	PROPN
ftr-352	203	12	neither	neither	CCONJ
ftr-352	203	13	the	the	DET
ftr-352	203	14	2008	2008	NUM
ftr-352	203	15	nor	nor	CCONJ
ftr-352	203	16	the	the	DET
ftr-352	203	17	2009	2009	NUM
ftr-352	203	18	version	version	NOUN
ftr-352	203	19	of	of	ADP
ftr-352	203	20	the	the	DET
ftr-352	203	21	proposed	propose	VERB
ftr-352	203	22	commentary	commentary	NOUN
ftr-352	203	23	to	to	ADP
ftr-352	203	24	a	a	DET
ftr-352	203	25	new	new	ADJ
ftr-352	203	26	article	article	NOUN
ftr-352	203	27	7	7	NUM
ftr-352	203	28	oecd	oecd	NOUN
ftr-352	203	29	provide	provide	VERB
ftr-352	203	30	an	an	DET
ftr-352	203	31	overview	overview	NOUN
ftr-352	203	32	of	of	ADP
ftr-352	203	33	the	the	DET
ftr-352	203	34	most	most	ADV
ftr-352	203	35	important	important	ADJ
ftr-352	203	36	consequences	consequence	NOUN
ftr-352	203	37	of	of	ADP
ftr-352	203	38	applying	apply	VERB
ftr-352	203	39	the	the	DET
ftr-352	203	40	functionally	functionally	ADV
ftr-352	203	41	separate	separate	ADJ
ftr-352	203	42	enterprise	enterprise	NOUN
ftr-352	203	43	approach	approach	NOUN
ftr-352	203	44	,	,	PUNCT
ftr-352	203	45	but	but	CCONJ
ftr-352	203	46	simply	simply	ADV
ftr-352	203	47	refer	refer	VERB
ftr-352	203	48	to	to	ADP
ftr-352	203	49	the	the	DET
ftr-352	203	50	2008	2008	NUM
ftr-352	203	51	report	report	NOUN
ftr-352	203	52	that	that	SCONJ
ftr-352	203	53	"	"	PUNCT
ftr-352	203	54	provides	provide	VERB
ftr-352	203	55	a	a	DET
ftr-352	203	56	detailed	detailed	ADJ
ftr-352	203	57	guide	guide	NOUN
ftr-352	203	58	as	as	ADP
ftr-352	203	59	to	to	ADP
ftr-352	203	60	how	how	SCONJ
ftr-352	203	61	the	the	DET
ftr-352	203	62	profits	profit	NOUN
ftr-352	203	63	attributable	attributable	ADJ
ftr-352	203	64	to	to	ADP
ftr-352	203	65	a	a	DET
ftr-352	203	66	permanent	permanent	ADJ
ftr-352	203	67	establishment	establishment	NOUN
ftr-352	203	68	should	should	AUX
ftr-352	203	69	be	be	AUX
ftr-352	203	70	determined	determine	VERB
ftr-352	203	71	"	"	PUNCT
ftr-352	203	72	(	(	PUNCT
ftr-352	203	73	paragraph	paragraph	NOUN
ftr-352	203	74	17	17	NUM
ftr-352	203	75	of	of	ADP
ftr-352	203	76	the	the	DET
ftr-352	203	77	commentary	commentary	NOUN
ftr-352	203	78	)	)	PUNCT
ftr-352	203	79	.	.	PUNCT
ftr-352	204	1	it	it	PRON
ftr-352	204	2	is	be	AUX
ftr-352	204	3	submitted	submit	VERB
ftr-352	204	4	such	such	DET
ftr-352	204	5	an	an	DET
ftr-352	204	6	overview	overview	NOUN
ftr-352	204	7	would	would	AUX
ftr-352	204	8	make	make	VERB
ftr-352	204	9	the	the	DET
ftr-352	204	10	(	(	PUNCT
ftr-352	204	11	proposed	propose	VERB
ftr-352	204	12	)	)	PUNCT
ftr-352	204	13	commentary	commentary	NOUN
ftr-352	204	14	more	more	ADJ
ftr-352	204	15	user	user	NOUN
ftr-352	204	16	friendly	friendly	ADJ
ftr-352	204	17	and	and	CCONJ
ftr-352	204	18	transparent	transparent	ADJ
ftr-352	204	19	,	,	PUNCT
ftr-352	204	20	as	as	SCONJ
ftr-352	204	21	without	without	ADP
ftr-352	204	22	such	such	ADJ
ftr-352	204	23	overview	overview	NOUN
ftr-352	204	24	the	the	DET
ftr-352	204	25	user	user	NOUN
ftr-352	204	26	has	have	VERB
ftr-352	204	27	to	to	PART
ftr-352	204	28	search	search	VERB
ftr-352	204	29	in	in	ADP
ftr-352	204	30	extensive	extensive	ADJ
ftr-352	204	31	2008	2008	NUM
ftr-352	204	32	report	report	NOUN
ftr-352	204	33	.	.	PUNCT
ftr-352	205	1	12	12	NUM
ftr-352	205	2	as	as	ADP
ftr-352	205	3	the	the	DET
ftr-352	205	4	overview	overview	NOUN
ftr-352	205	5	provided	provide	VERB
ftr-352	205	6	below	below	ADP
ftr-352	205	7	shows	show	NOUN
ftr-352	205	8	,	,	PUNCT
ftr-352	205	9	in	in	ADP
ftr-352	205	10	this	this	DET
ftr-352	205	11	report	report	NOUN
ftr-352	205	12	the	the	DET
ftr-352	205	13	most	most	ADV
ftr-352	205	14	important	important	ADJ
ftr-352	205	15	remarks	remark	NOUN
ftr-352	205	16	on	on	ADP
ftr-352	205	17	attribution	attribution	NOUN
ftr-352	205	18	of	of	ADP
ftr-352	205	19	the	the	DET
ftr-352	205	20	different	different	ADJ
ftr-352	205	21	assets	asset	NOUN
ftr-352	205	22	,	,	PUNCT
ftr-352	205	23	risks	risk	NOUN
ftr-352	205	24	and	and	CCONJ
ftr-352	205	25	functions	function	NOUN
ftr-352	205	26	are	be	AUX
ftr-352	205	27	widespread	widespread	ADJ
ftr-352	205	28	.	.	PUNCT
ftr-352	206	1	according	accord	VERB
ftr-352	206	2	to	to	ADP
ftr-352	206	3	the	the	DET
ftr-352	206	4	2008	2008	NUM
ftr-352	206	5	report	report	NOUN
ftr-352	206	6	:	:	PUNCT
ftr-352	206	7	-assets	-asset	NOUN
ftr-352	206	8	will	will	AUX
ftr-352	206	9	be	be	AUX
ftr-352	206	10	attributed	attribute	VERB
ftr-352	206	11	to	to	ADP
ftr-352	206	12	the	the	DET
ftr-352	206	13	part	part	NOUN
ftr-352	206	14	of	of	ADP
ftr-352	206	15	the	the	DET
ftr-352	206	16	enterprise	enterprise	NOUN
ftr-352	206	17	which	which	PRON
ftr-352	206	18	performs	perform	VERB
ftr-352	206	19	the	the	DET
ftr-352	206	20	significant	significant	ADJ
ftr-352	206	21	people	people	NOUN
ftr-352	206	22	functions	function	VERB
ftr-352	206	23	relevant	relevant	ADJ
ftr-352	206	24	to	to	ADP
ftr-352	206	25	the	the	DET
ftr-352	206	26	determination	determination	NOUN
ftr-352	206	27	of	of	ADP
ftr-352	206	28	economic	economic	ADJ
ftr-352	206	29	ownership	ownership	NOUN
ftr-352	206	30	:	:	PUNCT
ftr-352	206	31	ofor	ofor	ADP
ftr-352	206	32	financial	financial	ADJ
ftr-352	206	33	assets	asset	NOUN
ftr-352	206	34	the	the	DET
ftr-352	206	35	creation	creation	NOUN
ftr-352	206	36	and	and	CCONJ
ftr-352	206	37	management	management	NOUN
ftr-352	206	38	of	of	ADP
ftr-352	206	39	such	such	ADJ
ftr-352	206	40	assets	asset	NOUN
ftr-352	206	41	and	and	CCONJ
ftr-352	206	42	their	their	PRON
ftr-352	206	43	attendant	attendant	ADJ
ftr-352	206	44	risks	risk	NOUN
ftr-352	206	45	is	be	AUX
ftr-352	206	46	the	the	DET
ftr-352	206	47	significant	significant	ADJ
ftr-352	206	48	people	people	NOUN
ftr-352	206	49	function	function	VERB
ftr-352	206	50	relevant	relevant	ADJ
ftr-352	206	51	to	to	ADP
ftr-352	206	52	determining	determine	VERB
ftr-352	206	53	the	the	DET
ftr-352	206	54	initial	initial	ADJ
ftr-352	206	55	economic	economic	ADJ
ftr-352	206	56	ownership	ownership	NOUN
ftr-352	206	57	of	of	ADP
ftr-352	206	58	the	the	DET
ftr-352	206	59	assets	asset	NOUN
ftr-352	206	60	(	(	PUNCT
ftr-352	206	61	paragraph	paragraph	NOUN
ftr-352	206	62	23	23	NUM
ftr-352	206	63	of	of	ADP
ftr-352	206	64	the	the	DET
ftr-352	206	65	2008	2008	NUM
ftr-352	206	66	report	report	NOUN
ftr-352	206	67	)	)	PUNCT
ftr-352	206	68	;	;	PUNCT
ftr-352	206	69	ofor	ofor	ADP
ftr-352	206	70	tangible	tangible	ADJ
ftr-352	206	71	assets	asset	NOUN
ftr-352	206	72	use	use	NOUN
ftr-352	206	73	is	be	AUX
ftr-352	206	74	decisive	decisive	ADJ
ftr-352	206	75	(	(	PUNCT
ftr-352	206	76	paragraph	paragraph	NOUN
ftr-352	206	77	104	104	NUM
ftr-352	206	78	of	of	ADP
ftr-352	206	79	the	the	DET
ftr-352	206	80	2008	2008	NUM
ftr-352	206	81	report	report	NOUN
ftr-352	206	82	)	)	PUNCT
ftr-352	206	83	ofor	ofor	ADP
ftr-352	206	84	intangible	intangible	ADJ
ftr-352	206	85	assets	asset	NOUN
ftr-352	206	86	the	the	DET
ftr-352	206	87	extent	extent	NOUN
ftr-352	206	88	to	to	PART
ftr-352	206	89	which	which	PRON
ftr-352	206	90	the	the	DET
ftr-352	206	91	intended	intend	VERB
ftr-352	206	92	user	user	NOUN
ftr-352	206	93	performed	perform	VERB
ftr-352	206	94	the	the	DET
ftr-352	206	95	significant	significant	ADJ
ftr-352	206	96	people	people	NOUN
ftr-352	206	97	functions	function	VERB
ftr-352	206	98	relevant	relevant	ADJ
ftr-352	206	99	to	to	ADP
ftr-352	206	100	the	the	DET
ftr-352	206	101	determination	determination	NOUN
ftr-352	206	102	of	of	ADP
ftr-352	206	103	economic	economic	ADJ
ftr-352	206	104	ownership	ownership	NOUN
ftr-352	206	105	of	of	ADP
ftr-352	206	106	the	the	DET
ftr-352	206	107	intangible	intangible	ADJ
ftr-352	206	108	asset	asset	NOUN
ftr-352	206	109	,	,	PUNCT
ftr-352	206	110	i.e.	i.e.	X
ftr-352	206	111	by	by	ADP
ftr-352	206	112	taking	take	VERB
ftr-352	206	113	the	the	DET
ftr-352	206	114	initial	initial	ADJ
ftr-352	206	115	decision	decision	NOUN
ftr-352	206	116	to	to	PART
ftr-352	206	117	develop	develop	VERB
ftr-352	206	118	the	the	DET
ftr-352	206	119	intangible	intangible	ADJ
ftr-352	206	120	or	or	CCONJ
ftr-352	206	121	12	12	NUM
ftr-352	206	122	.	.	PUNCT
ftr-352	207	1	the	the	DET
ftr-352	207	2	general	general	ADJ
ftr-352	207	3	part	part	NOUN
ftr-352	207	4	i	i	PRON
ftr-352	207	5	contains	contain	VERB
ftr-352	207	6	73	73	NUM
ftr-352	207	7	pages	page	NOUN
ftr-352	207	8	.	.	PUNCT
ftr-352	207	9	2009	2009	NUM
ftr-352	207	10	]	]	PUNCT
ftr-352	207	11	67	67	NUM
ftr-352	207	12	florida	florida	PROPN
ftr-352	207	13	tax	tax	NOUN
ftr-352	207	14	review	review	NOUN
ftr-352	207	15	undertaking	undertake	VERB
ftr-352	207	16	the	the	DET
ftr-352	207	17	active	active	ADJ
ftr-352	207	18	management	management	NOUN
ftr-352	207	19	of	of	ADP
ftr-352	207	20	the	the	DET
ftr-352	207	21	r&d	r&d	NOUN
ftr-352	207	22	programme	programme	NOUN
ftr-352	207	23	is	be	AUX
ftr-352	207	24	decisive	decisive	ADJ
ftr-352	207	25	.	.	PUNCT
ftr-352	208	1	this	this	PRON
ftr-352	208	2	is	be	AUX
ftr-352	208	3	further	far	ADV
ftr-352	208	4	specified	specify	VERB
ftr-352	208	5	as	as	SCONJ
ftr-352	208	6	follows	follow	VERB
ftr-352	208	7	:	:	PUNCT
ftr-352	208	8	*	*	PUNCT
ftr-352	208	9	in	in	ADP
ftr-352	208	10	respect	respect	NOUN
ftr-352	208	11	of	of	ADP
ftr-352	208	12	internally	internally	ADV
ftr-352	208	13	developed	develop	VERB
ftr-352	208	14	trade	trade	NOUN
ftr-352	208	15	intangibles	intangible	NOUN
ftr-352	208	16	the	the	DET
ftr-352	208	17	part	part	NOUN
ftr-352	208	18	of	of	ADP
ftr-352	208	19	the	the	DET
ftr-352	208	20	enterprise	enterprise	NOUN
ftr-352	208	21	that	that	PRON
ftr-352	208	22	undertakes	undertake	VERB
ftr-352	208	23	the	the	DET
ftr-352	208	24	active	active	ADJ
ftr-352	208	25	decision	decision	NOUN
ftr-352	208	26	-	-	PUNCT
ftr-352	208	27	making	making	NOUN
ftr-352	208	28	with	with	ADP
ftr-352	208	29	regard	regard	NOUN
ftr-352	208	30	to	to	ADP
ftr-352	208	31	the	the	DET
ftr-352	208	32	taking	taking	NOUN
ftr-352	208	33	on	on	ADP
ftr-352	208	34	and	and	CCONJ
ftr-352	208	35	active	active	ADJ
ftr-352	208	36	management	management	NOUN
ftr-352	208	37	of	of	ADP
ftr-352	208	38	the	the	DET
ftr-352	208	39	risks	risk	NOUN
ftr-352	208	40	related	relate	VERB
ftr-352	208	41	to	to	ADP
ftr-352	208	42	the	the	DET
ftr-352	208	43	creation	creation	NOUN
ftr-352	208	44	of	of	ADP
ftr-352	208	45	the	the	DET
ftr-352	208	46	new	new	ADJ
ftr-352	208	47	intangible	intangible	NOUN
ftr-352	208	48	performs	perform	VERB
ftr-352	208	49	the	the	DET
ftr-352	208	50	significant	significant	ADJ
ftr-352	208	51	people	people	NOUN
ftr-352	208	52	function	function	VERB
ftr-352	208	53	is	be	AUX
ftr-352	208	54	decisive	decisive	ADJ
ftr-352	208	55	(	(	PUNCT
ftr-352	208	56	paragraph	paragraph	NOUN
ftr-352	208	57	122	122	NUM
ftr-352	208	58	of	of	ADP
ftr-352	208	59	the	the	DET
ftr-352	208	60	2008	2008	NUM
ftr-352	208	61	report	report	NOUN
ftr-352	208	62	)	)	PUNCT
ftr-352	208	63	*	*	PUNCT
ftr-352	208	64	in	in	ADP
ftr-352	208	65	respect	respect	NOUN
ftr-352	208	66	of	of	ADP
ftr-352	208	67	acquired	acquire	VERB
ftr-352	208	68	intangibles	intangible	NOUN
ftr-352	208	69	should	should	AUX
ftr-352	208	70	be	be	AUX
ftr-352	208	71	traced	trace	VERB
ftr-352	208	72	where	where	SCONJ
ftr-352	208	73	within	within	ADP
ftr-352	208	74	the	the	DET
ftr-352	208	75	enterprise	enterprise	NOUN
ftr-352	208	76	the	the	DET
ftr-352	208	77	significant	significant	ADJ
ftr-352	208	78	people	people	NOUN
ftr-352	208	79	functions	function	NOUN
ftr-352	208	80	related	relate	VERB
ftr-352	208	81	to	to	ADP
ftr-352	208	82	active	active	ADJ
ftr-352	208	83	decision	decision	NOUN
ftr-352	208	84	-	-	PUNCT
ftr-352	208	85	making	making	NOUN
ftr-352	208	86	relating	relate	VERB
ftr-352	208	87	to	to	ADP
ftr-352	208	88	the	the	DET
ftr-352	208	89	taking	taking	NOUN
ftr-352	208	90	on	on	ADP
ftr-352	208	91	and	and	CCONJ
ftr-352	208	92	management	management	NOUN
ftr-352	208	93	of	of	ADP
ftr-352	208	94	risks	risk	NOUN
ftr-352	208	95	are	be	AUX
ftr-352	208	96	undertaken	undertake	VERB
ftr-352	208	97	(	(	PUNCT
ftr-352	208	98	paragraph	paragraph	NOUN
ftr-352	208	99	125	125	NUM
ftr-352	208	100	of	of	ADP
ftr-352	208	101	the	the	DET
ftr-352	208	102	2008	2008	NUM
ftr-352	208	103	report	report	NOUN
ftr-352	208	104	)	)	PUNCT
ftr-352	208	105	;	;	PUNCT
ftr-352	208	106	*	*	PUNCT
ftr-352	208	107	in	in	ADP
ftr-352	208	108	respect	respect	NOUN
ftr-352	208	109	of	of	ADP
ftr-352	208	110	marketing	marketing	NOUN
ftr-352	208	111	intangibles	intangible	NOUN
ftr-352	208	112	the	the	DET
ftr-352	208	113	functions	function	NOUN
ftr-352	208	114	associated	associate	VERB
ftr-352	208	115	with	with	ADP
ftr-352	208	116	the	the	DET
ftr-352	208	117	initial	initial	ADJ
ftr-352	208	118	assumption	assumption	NOUN
ftr-352	208	119	and	and	CCONJ
ftr-352	208	120	subsequent	subsequent	ADJ
ftr-352	208	121	management	management	NOUN
ftr-352	208	122	of	of	ADP
ftr-352	208	123	risks	risk	NOUN
ftr-352	208	124	of	of	ADP
ftr-352	208	125	these	these	DET
ftr-352	208	126	assets	asset	NOUN
ftr-352	208	127	should	should	AUX
ftr-352	208	128	be	be	AUX
ftr-352	208	129	traced	trace	VERB
ftr-352	208	130	(	(	PUNCT
ftr-352	208	131	paragraph	paragraph	NOUN
ftr-352	208	132	128	128	NUM
ftr-352	208	133	of	of	ADP
ftr-352	208	134	the	the	DET
ftr-352	208	135	2008	2008	NUM
ftr-352	208	136	report	report	NOUN
ftr-352	208	137	)	)	PUNCT
ftr-352	208	138	;	;	PUNCT
ftr-352	208	139	-the	-the	DET
ftr-352	208	140	significant	significant	ADJ
ftr-352	208	141	people	people	NOUN
ftr-352	208	142	functions	function	VERB
ftr-352	208	143	relevant	relevant	ADJ
ftr-352	208	144	to	to	ADP
ftr-352	208	145	the	the	DET
ftr-352	208	146	assumption	assumption	NOUN
ftr-352	208	147	of	of	ADP
ftr-352	208	148	risks	risk	NOUN
ftr-352	208	149	(	(	PUNCT
ftr-352	208	150	including	include	VERB
ftr-352	208	151	inventory	inventory	NOUN
ftr-352	208	152	risk	risk	NOUN
ftr-352	208	153	,	,	PUNCT
ftr-352	208	154	credit	credit	NOUN
ftr-352	208	155	risk	risk	NOUN
ftr-352	208	156	,	,	PUNCT
ftr-352	208	157	currency	currency	NOUN
ftr-352	208	158	risk	risk	NOUN
ftr-352	208	159	,	,	PUNCT
ftr-352	208	160	interest	interest	NOUN
ftr-352	208	161	rate	rate	NOUN
ftr-352	208	162	risk	risk	NOUN
ftr-352	208	163	,	,	PUNCT
ftr-352	208	164	market	market	NOUN
ftr-352	208	165	risks	risk	NOUN
ftr-352	208	166	,	,	PUNCT
ftr-352	208	167	product	product	NOUN
ftr-352	208	168	liability	liability	NOUN
ftr-352	208	169	and	and	CCONJ
ftr-352	208	170	warranty	warranty	NOUN
ftr-352	208	171	risks	risk	NOUN
ftr-352	208	172	,	,	PUNCT
ftr-352	208	173	regulatory	regulatory	ADJ
ftr-352	208	174	risk	risk	NOUN
ftr-352	208	175	,	,	PUNCT
ftr-352	208	176	etc	etc	X
ftr-352	208	177	.	.	X
ftr-352	208	178	)	)	PUNCT
ftr-352	208	179	are	be	AUX
ftr-352	208	180	those	those	PRON
ftr-352	208	181	which	which	PRON
ftr-352	208	182	require	require	VERB
ftr-352	208	183	active	active	ADJ
ftr-352	208	184	decision	decision	NOUN
ftr-352	208	185	-	-	PUNCT
ftr-352	208	186	making	making	NOUN
ftr-352	208	187	with	with	ADP
ftr-352	208	188	regard	regard	NOUN
ftr-352	208	189	to	to	ADP
ftr-352	208	190	the	the	DET
ftr-352	208	191	acceptance	acceptance	NOUN
ftr-352	208	192	and/or	and/or	CCONJ
ftr-352	208	193	management	management	NOUN
ftr-352	208	194	of	of	ADP
ftr-352	208	195	those	those	DET
ftr-352	208	196	risks	risk	NOUN
ftr-352	208	197	(	(	PUNCT
ftr-352	208	198	paragraphs	paragraph	NOUN
ftr-352	208	199	27	27	NUM
ftr-352	208	200	,	,	PUNCT
ftr-352	208	201	97	97	NUM
ftr-352	208	202	and	and	CCONJ
ftr-352	208	203	98	98	NUM
ftr-352	208	204	of	of	ADP
ftr-352	208	205	the	the	DET
ftr-352	208	206	2008	2008	NUM
ftr-352	208	207	report	report	NOUN
ftr-352	208	208	)	)	PUNCT
ftr-352	208	209	.	.	PUNCT
ftr-352	209	1	the	the	DET
ftr-352	209	2	division	division	NOUN
ftr-352	209	3	of	of	ADP
ftr-352	209	4	risks	risk	NOUN
ftr-352	209	5	and	and	CCONJ
ftr-352	209	6	responsibilities	responsibility	NOUN
ftr-352	209	7	within	within	ADP
ftr-352	209	8	the	the	DET
ftr-352	209	9	enterprise	enterprise	NOUN
ftr-352	209	10	will	will	AUX
ftr-352	209	11	have	have	VERB
ftr-352	209	12	to	to	PART
ftr-352	209	13	be	be	AUX
ftr-352	209	14	deduced	deduce	VERB
ftr-352	209	15	from	from	ADP
ftr-352	209	16	the	the	DET
ftr-352	209	17	parties	party	NOUN
ftr-352	209	18	'	'	PART
ftr-352	209	19	conduct	conduct	NOUN
ftr-352	209	20	and	and	CCONJ
ftr-352	209	21	the	the	DET
ftr-352	209	22	economic	economic	ADJ
ftr-352	209	23	principles	principle	NOUN
ftr-352	209	24	that	that	PRON
ftr-352	209	25	govern	govern	VERB
ftr-352	209	26	relationships	relationship	NOUN
ftr-352	209	27	between	between	ADP
ftr-352	209	28	independent	independent	ADJ
ftr-352	209	29	enterprises	enterprise	NOUN
ftr-352	209	30	(	(	PUNCT
ftr-352	209	31	paragraph	paragraph	NOUN
ftr-352	209	32	1.28	1.28	NUM
ftr-352	209	33	of	of	ADP
ftr-352	209	34	the	the	DET
ftr-352	209	35	transfer	transfer	NOUN
ftr-352	209	36	pricing	pricing	NOUN
ftr-352	209	37	guidelines	guideline	NOUN
ftr-352	209	38	):	):	PUNCT
ftr-352	209	39	ofor	ofor	ADP
ftr-352	209	40	excess	excess	ADJ
ftr-352	209	41	inventory	inventory	NOUN
ftr-352	209	42	risk	risk	NOUN
ftr-352	209	43	initial	initial	ADJ
ftr-352	209	44	assumption	assumption	NOUN
ftr-352	209	45	by	by	ADP
ftr-352	209	46	the	the	DET
ftr-352	209	47	part	part	NOUN
ftr-352	209	48	of	of	ADP
ftr-352	209	49	the	the	DET
ftr-352	209	50	enterprise	enterprise	NOUN
ftr-352	209	51	which	which	PRON
ftr-352	209	52	makes	make	VERB
ftr-352	209	53	the	the	DET
ftr-352	209	54	active	active	ADJ
ftr-352	209	55	decisions	decision	NOUN
ftr-352	209	56	related	relate	VERB
ftr-352	209	57	to	to	ADP
ftr-352	209	58	inventory	inventory	NOUN
ftr-352	209	59	levels	level	NOUN
ftr-352	209	60	determines	determine	VERB
ftr-352	209	61	the	the	DET
ftr-352	209	62	allocation	allocation	NOUN
ftr-352	209	63	;	;	PUNCT
ftr-352	209	64	ocredit	ocredit	NOUN
ftr-352	209	65	risk	risk	NOUN
ftr-352	209	66	initially	initially	ADV
ftr-352	209	67	is	be	AUX
ftr-352	209	68	allocated	allocate	VERB
ftr-352	209	69	to	to	ADP
ftr-352	209	70	the	the	DET
ftr-352	209	71	part	part	NOUN
ftr-352	209	72	of	of	ADP
ftr-352	209	73	the	the	DET
ftr-352	209	74	enterprise	enterprise	NOUN
ftr-352	209	75	which	which	PRON
ftr-352	209	76	initially	initially	ADV
ftr-352	209	77	decides	decide	VERB
ftr-352	209	78	to	to	PART
ftr-352	209	79	conclude	conclude	VERB
ftr-352	209	80	a	a	DET
ftr-352	209	81	sale	sale	NOUN
ftr-352	209	82	to	to	ADP
ftr-352	209	83	a	a	DET
ftr-352	209	84	particular	particular	ADJ
ftr-352	209	85	customer	customer	NOUN
ftr-352	209	86	after	after	ADP
ftr-352	209	87	having	having	AUX
ftr-352	209	88	reviewed	review	VERB
ftr-352	209	89	the	the	DET
ftr-352	209	90	creditworthiness	creditworthiness	NOUN
ftr-352	209	91	of	of	ADP
ftr-352	209	92	the	the	DET
ftr-352	209	93	customer	customer	NOUN
ftr-352	209	94	.	.	PUNCT
ftr-352	210	1	-capital	-capital	PROPN
ftr-352	210	2	follows	follow	VERB
ftr-352	210	3	risk	risk	NOUN
ftr-352	210	4	.	.	PUNCT
ftr-352	211	1	capital	capital	NOUN
ftr-352	211	2	must	must	AUX
ftr-352	211	3	be	be	AUX
ftr-352	211	4	allocated	allocate	VERB
ftr-352	211	5	to	to	ADP
ftr-352	211	6	the	the	DET
ftr-352	211	7	part	part	NOUN
ftr-352	211	8	of	of	ADP
ftr-352	211	9	the	the	DET
ftr-352	211	10	enterprise	enterprise	NOUN
ftr-352	211	11	that	that	PRON
ftr-352	211	12	performs	perform	VERB
ftr-352	211	13	the	the	DET
ftr-352	211	14	significant	significant	ADJ
ftr-352	211	15	people	people	NOUN
ftr-352	211	16	functions	function	VERB
ftr-352	211	17	relevant	relevant	ADJ
ftr-352	211	18	to	to	ADP
ftr-352	211	19	the	the	DET
ftr-352	211	20	assumption	assumption	NOUN
ftr-352	211	21	of	of	ADP
ftr-352	211	22	risks	risk	NOUN
ftr-352	211	23	would	would	AUX
ftr-352	211	24	be	be	AUX
ftr-352	211	25	attributed	attribute	VERB
ftr-352	211	26	the	the	DET
ftr-352	211	27	capital	capital	NOUN
ftr-352	211	28	necessary	necessary	ADJ
ftr-352	211	29	to	to	PART
ftr-352	211	30	support	support	VERB
ftr-352	211	31	these	these	DET
ftr-352	211	32	risks	risk	NOUN
ftr-352	211	33	.	.	PUNCT
ftr-352	212	1	it	it	PRON
ftr-352	212	2	should	should	AUX
ftr-352	212	3	be	be	AUX
ftr-352	212	4	determined	determine	VERB
ftr-352	212	5	on	on	ADP
ftr-352	212	6	the	the	DET
ftr-352	212	7	basis	basis	NOUN
ftr-352	212	8	of	of	ADP
ftr-352	212	9	the	the	DET
ftr-352	212	10	capital	capital	NOUN
ftr-352	212	11	allocation	allocation	NOUN
ftr-352	212	12	approach	approach	NOUN
ftr-352	212	13	,	,	PUNCT
ftr-352	212	14	the	the	DET
ftr-352	212	15	economic	economic	ADJ
ftr-352	212	16	capital	capital	NOUN
ftr-352	212	17	allocation	allocation	NOUN
ftr-352	212	18	approach	approach	NOUN
ftr-352	212	19	or	or	CCONJ
ftr-352	212	20	the	the	DET
ftr-352	212	21	thin	thin	ADJ
ftr-352	212	22	capitalization	capitalization	NOUN
ftr-352	212	23	approach	approach	NOUN
ftr-352	212	24	or	or	CCONJ
ftr-352	212	25	though	though	SCONJ
ftr-352	212	26	not	not	PART
ftr-352	212	27	an	an	DET
ftr-352	212	28	aoa	aoa	PROPN
ftr-352	212	29	approach	approach	NOUN
ftr-352	212	30	on	on	ADP
ftr-352	212	31	the	the	DET
ftr-352	212	32	basis	basis	NOUN
ftr-352	212	33	of	of	ADP
ftr-352	212	34	a	a	DET
ftr-352	212	35	safe	safe	ADJ
ftr-352	212	36	harbour	harbour	NOUN
ftr-352	212	37	approach	approach	NOUN
ftr-352	212	38	such	such	ADJ
ftr-352	212	39	as	as	ADP
ftr-352	212	40	quasi	quasi	X
ftr-352	212	41	thin	thin	ADJ
ftr-352	212	42	capitalization	capitalization	NOUN
ftr-352	212	43	/	/	SYM
ftr-352	212	44	regulatory	regulatory	ADJ
ftr-352	212	45	minimum	minimum	NOUN
ftr-352	212	46	capital	capital	NOUN
ftr-352	212	47	approach	approach	NOUN
ftr-352	212	48	(	(	PUNCT
ftr-352	212	49	paragraphs	paragraph	NOUN
ftr-352	212	50	28	28	NUM
ftr-352	212	51	,	,	PUNCT
ftr-352	212	52	[	[	X
ftr-352	212	53	vol10	vol10	NOUN
ftr-352	212	54	:	:	PUNCT
ftr-352	212	55	168	168	NUM
ftr-352	212	56	the	the	DET
ftr-352	212	57	new	new	ADJ
ftr-352	212	58	oecd	oecd	PROPN
ftr-352	212	59	approach	approach	NOUN
ftr-352	212	60	on	on	ADP
ftr-352	212	61	profit	profit	NOUN
ftr-352	212	62	allocation	allocation	NOUN
ftr-352	212	63	122	122	NUM
ftr-352	212	64	and	and	CCONJ
ftr-352	212	65	155	155	NUM
ftr-352	212	66	172	172	NUM
ftr-352	212	67	of	of	ADP
ftr-352	212	68	the	the	DET
ftr-352	212	69	2008	2008	NUM
ftr-352	212	70	report	report	NOUN
ftr-352	212	71	)	)	PUNCT
ftr-352	212	72	;	;	PUNCT
ftr-352	212	73	-the	-the	DET
ftr-352	212	74	permanent	permanent	ADJ
ftr-352	212	75	establishment	establishment	NOUN
ftr-352	212	76	should	should	AUX
ftr-352	212	77	have	have	VERB
ftr-352	212	78	sufficient	sufficient	ADJ
ftr-352	212	79	capital	capital	NOUN
ftr-352	212	80	to	to	PART
ftr-352	212	81	support	support	VERB
ftr-352	212	82	the	the	DET
ftr-352	212	83	functions	function	NOUN
ftr-352	212	84	it	it	PRON
ftr-352	212	85	undertakes	undertake	VERB
ftr-352	212	86	(	(	PUNCT
ftr-352	212	87	paragraph	paragraph	NOUN
ftr-352	212	88	31	31	NUM
ftr-352	212	89	of	of	ADP
ftr-352	212	90	the	the	DET
ftr-352	212	91	2008	2008	NUM
ftr-352	212	92	report	report	NOUN
ftr-352	212	93	)	)	PUNCT
ftr-352	212	94	;	;	PUNCT
ftr-352	212	95	-the	-the	DET
ftr-352	212	96	transfer	transfer	NOUN
ftr-352	212	97	pricing	pricing	NOUN
ftr-352	212	98	guidelines	guideline	NOUN
ftr-352	212	99	'	'	PART
ftr-352	212	100	comparability	comparability	NOUN
ftr-352	212	101	factors	factor	NOUN
ftr-352	212	102	will	will	AUX
ftr-352	212	103	be	be	AUX
ftr-352	212	104	applied	apply	VERB
ftr-352	212	105	:	:	PUNCT
ftr-352	212	106	odirectly	odirectly	ADV
ftr-352	212	107	(	(	PUNCT
ftr-352	212	108	characteristics	characteristic	NOUN
ftr-352	212	109	of	of	ADP
ftr-352	212	110	property	property	NOUN
ftr-352	212	111	or	or	CCONJ
ftr-352	212	112	services	service	NOUN
ftr-352	212	113	,	,	PUNCT
ftr-352	212	114	economic	economic	ADJ
ftr-352	212	115	circumstances	circumstance	NOUN
ftr-352	212	116	and	and	CCONJ
ftr-352	212	117	business	business	NOUN
ftr-352	212	118	strategies	strategy	NOUN
ftr-352	212	119	)	)	PUNCT
ftr-352	212	120	or	or	CCONJ
ftr-352	212	121	oby	oby	PROPN
ftr-352	212	122	analogy	analogy	NOUN
ftr-352	212	123	(	(	PUNCT
ftr-352	212	124	functional	functional	ADJ
ftr-352	212	125	analysis	analysis	NOUN
ftr-352	212	126	,	,	PUNCT
ftr-352	212	127	contractual	contractual	ADJ
ftr-352	212	128	terms	term	NOUN
ftr-352	212	129	)	)	PUNCT
ftr-352	212	130	(	(	PUNCT
ftr-352	212	131	paragraph	paragraph	NOUN
ftr-352	212	132	47	47	NUM
ftr-352	212	133	of	of	ADP
ftr-352	212	134	the	the	DET
ftr-352	212	135	2008	2008	NUM
ftr-352	212	136	report	report	NOUN
ftr-352	212	137	)	)	PUNCT
ftr-352	212	138	;	;	PUNCT
ftr-352	212	139	-accounting	-accounte	VERB
ftr-352	212	140	records	record	NOUN
ftr-352	212	141	and	and	CCONJ
ftr-352	212	142	contemporaneous	contemporaneous	ADJ
ftr-352	212	143	documentation	documentation	NOUN
ftr-352	212	144	showing	show	VERB
ftr-352	212	145	a	a	DET
ftr-352	212	146	dealing	dealing	NOUN
ftr-352	212	147	that	that	PRON
ftr-352	212	148	transfers	transfer	NOUN
ftr-352	212	149	economically	economically	ADV
ftr-352	212	150	significant	significant	ADJ
ftr-352	212	151	risks	risk	NOUN
ftr-352	212	152	,	,	PUNCT
ftr-352	212	153	responsibilities	responsibility	NOUN
ftr-352	212	154	and	and	CCONJ
ftr-352	212	155	benefits	benefit	NOUN
ftr-352	212	156	would	would	AUX
ftr-352	212	157	be	be	AUX
ftr-352	212	158	a	a	DET
ftr-352	212	159	useful	useful	ADJ
ftr-352	212	160	starting	starting	NOUN
ftr-352	212	161	point	point	NOUN
ftr-352	212	162	for	for	ADP
ftr-352	212	163	the	the	DET
ftr-352	212	164	purposes	purpose	NOUN
ftr-352	212	165	of	of	ADP
ftr-352	212	166	attributing	attribute	VERB
ftr-352	212	167	profits	profit	NOUN
ftr-352	212	168	(	(	PUNCT
ftr-352	212	169	paragraph	paragraph	NOUN
ftr-352	212	170	39	39	NUM
ftr-352	212	171	of	of	ADP
ftr-352	212	172	the	the	DET
ftr-352	212	173	report	report	NOUN
ftr-352	212	174	)	)	PUNCT
ftr-352	212	175	.	.	PUNCT
ftr-352	213	1	the	the	DET
ftr-352	213	2	following	follow	VERB
ftr-352	213	3	transactions	transaction	NOUN
ftr-352	213	4	will	will	AUX
ftr-352	213	5	be	be	AUX
ftr-352	213	6	remunerated	remunerate	VERB
ftr-352	213	7	at	at	ADP
ftr-352	213	8	arm	arm	NOUN
ftr-352	213	9	's	's	PART
ftr-352	213	10	length	length	NOUN
ftr-352	213	11	in	in	ADP
ftr-352	213	12	case	case	NOUN
ftr-352	213	13	the	the	DET
ftr-352	213	14	treaty	treaty	NOUN
ftr-352	213	15	parties	party	NOUN
ftr-352	213	16	apply	apply	VERB
ftr-352	213	17	the	the	DET
ftr-352	213	18	approach	approach	NOUN
ftr-352	213	19	laid	lay	VERB
ftr-352	213	20	down	down	ADP
ftr-352	213	21	in	in	ADP
ftr-352	213	22	the	the	DET
ftr-352	213	23	proposed	propose	VERB
ftr-352	213	24	article	article	NOUN
ftr-352	213	25	7	7	NUM
ftr-352	213	26	oecd	oecd	NOUN
ftr-352	213	27	and	and	CCONJ
ftr-352	213	28	the	the	DET
ftr-352	213	29	commentary	commentary	NOUN
ftr-352	213	30	to	to	ADP
ftr-352	213	31	this	this	DET
ftr-352	213	32	article	article	NOUN
ftr-352	213	33	:	:	PUNCT
ftr-352	213	34	any	any	DET
ftr-352	213	35	dealings	dealing	NOUN
ftr-352	213	36	through	through	ADP
ftr-352	213	37	which	which	PRON
ftr-352	213	38	one	one	NUM
ftr-352	213	39	part	part	NOUN
ftr-352	213	40	of	of	ADP
ftr-352	213	41	the	the	DET
ftr-352	213	42	enterprise	enterprise	NOUN
ftr-352	213	43	performs	perform	VERB
ftr-352	213	44	functions	function	NOUN
ftr-352	213	45	for	for	ADP
ftr-352	213	46	the	the	DET
ftr-352	213	47	rest	rest	NOUN
ftr-352	213	48	of	of	ADP
ftr-352	213	49	the	the	DET
ftr-352	213	50	enterprise	enterprise	NOUN
ftr-352	213	51	including	include	VERB
ftr-352	213	52	assistance	assistance	NOUN
ftr-352	213	53	in	in	ADP
ftr-352	213	54	day	day	NOUN
ftr-352	213	55	-	-	PUNCT
ftr-352	213	56	today	today	NOUN
ftr-352	213	57	management	management	NOUN
ftr-352	213	58	(	(	PUNCT
ftr-352	213	59	paragraph	paragraph	NOUN
ftr-352	213	60	36	36	NUM
ftr-352	213	61	of	of	ADP
ftr-352	213	62	the	the	DET
ftr-352	213	63	commentary	commentary	NOUN
ftr-352	213	64	to	to	ADP
ftr-352	213	65	the	the	DET
ftr-352	213	66	proposed	propose	VERB
ftr-352	213	67	article	article	NOUN
ftr-352	213	68	7	7	NUM
ftr-352	213	69	oecd	oecd	PROPN
ftr-352	213	70	)	)	PUNCT
ftr-352	213	71	;	;	PUNCT
ftr-352	213	72	internal	internal	ADJ
ftr-352	213	73	delivery	delivery	NOUN
ftr-352	213	74	of	of	ADP
ftr-352	213	75	goods	good	NOUN
ftr-352	213	76	by	by	ADP
ftr-352	213	77	the	the	DET
ftr-352	213	78	permanent	permanent	ADJ
ftr-352	213	79	establishment	establishment	NOUN
ftr-352	213	80	to	to	ADP
ftr-352	213	81	other	other	ADJ
ftr-352	213	82	parts	part	NOUN
ftr-352	213	83	of	of	ADP
ftr-352	213	84	the	the	DET
ftr-352	213	85	company	company	NOUN
ftr-352	213	86	(	(	PUNCT
ftr-352	213	87	paragraph	paragraph	NOUN
ftr-352	213	88	220	220	NUM
ftr-352	213	89	of	of	ADP
ftr-352	213	90	the	the	DET
ftr-352	213	91	2008	2008	NUM
ftr-352	213	92	report	report	NOUN
ftr-352	213	93	)	)	PUNCT
ftr-352	213	94	;	;	PUNCT
ftr-352	213	95	internal	internal	ADJ
ftr-352	213	96	delivery	delivery	NOUN
ftr-352	213	97	of	of	ADP
ftr-352	213	98	services	service	NOUN
ftr-352	213	99	(	(	PUNCT
ftr-352	213	100	paragraphs	paragraph	VERB
ftr-352	213	101	222	222	NUM
ftr-352	213	102	and	and	CCONJ
ftr-352	213	103	251	251	NUM
ftr-352	213	104	256	256	NUM
ftr-352	213	105	of	of	ADP
ftr-352	213	106	the	the	DET
ftr-352	213	107	2008	2008	NUM
ftr-352	213	108	report	report	NOUN
ftr-352	213	109	)	)	PUNCT
ftr-352	213	110	.	.	PUNCT
ftr-352	214	1	first	first	ADV
ftr-352	214	2	it	it	PRON
ftr-352	214	3	should	should	AUX
ftr-352	214	4	be	be	AUX
ftr-352	214	5	determined	determine	VERB
ftr-352	214	6	whether	whether	SCONJ
ftr-352	214	7	or	or	CCONJ
ftr-352	214	8	not	not	PART
ftr-352	214	9	both	both	DET
ftr-352	214	10	parties	party	NOUN
ftr-352	214	11	would	would	AUX
ftr-352	214	12	have	have	AUX
ftr-352	214	13	contracted	contract	VERB
ftr-352	214	14	for	for	ADP
ftr-352	214	15	the	the	DET
ftr-352	214	16	provision	provision	NOUN
ftr-352	214	17	of	of	ADP
ftr-352	214	18	the	the	DET
ftr-352	214	19	service	service	NOUN
ftr-352	214	20	.	.	PUNCT
ftr-352	215	1	next	next	ADJ
ftr-352	215	2	an	an	DET
ftr-352	215	3	arm	arm	NOUN
ftr-352	215	4	's	's	PART
ftr-352	215	5	length	length	NOUN
ftr-352	215	6	price	price	NOUN
ftr-352	215	7	should	should	AUX
ftr-352	215	8	be	be	AUX
ftr-352	215	9	determined	determine	VERB
ftr-352	215	10	.	.	PUNCT
ftr-352	216	1	similar	similar	ADJ
ftr-352	216	2	techniques	technique	NOUN
ftr-352	216	3	can	can	AUX
ftr-352	216	4	be	be	AUX
ftr-352	216	5	used	use	VERB
ftr-352	216	6	as	as	ADP
ftr-352	216	7	for	for	ADP
ftr-352	216	8	associated	associated	ADJ
ftr-352	216	9	enterprises	enterprise	NOUN
ftr-352	216	10	.	.	PUNCT
ftr-352	217	1	costs	cost	NOUN
ftr-352	217	2	may	may	AUX
ftr-352	217	3	be	be	AUX
ftr-352	217	4	charged	charge	VERB
ftr-352	217	5	in	in	ADP
ftr-352	217	6	case	case	NOUN
ftr-352	217	7	a	a	DET
ftr-352	217	8	cost	cost	NOUN
ftr-352	217	9	-	-	PUNCT
ftr-352	217	10	benefit	benefit	NOUN
ftr-352	217	11	analysis	analysis	NOUN
ftr-352	217	12	does	do	AUX
ftr-352	217	13	not	not	PART
ftr-352	217	14	justify	justify	VERB
ftr-352	217	15	the	the	DET
ftr-352	217	16	costs	cost	NOUN
ftr-352	217	17	and	and	CCONJ
ftr-352	217	18	administrative	administrative	ADJ
ftr-352	217	19	burdens	burden	NOUN
ftr-352	217	20	of	of	ADP
ftr-352	217	21	determining	determine	VERB
ftr-352	217	22	an	an	DET
ftr-352	217	23	appropriate	appropriate	ADJ
ftr-352	217	24	arm	arm	NOUN
ftr-352	217	25	's	's	PART
ftr-352	217	26	length	length	NOUN
ftr-352	217	27	price	price	NOUN
ftr-352	217	28	.	.	PUNCT
ftr-352	218	1	however	however	ADV
ftr-352	218	2	an	an	DET
ftr-352	218	3	arm	arm	NOUN
ftr-352	218	4	's	's	PART
ftr-352	218	5	length	length	NOUN
ftr-352	218	6	price	price	NOUN
ftr-352	218	7	should	should	AUX
ftr-352	218	8	be	be	AUX
ftr-352	218	9	determined	determine	VERB
ftr-352	218	10	in	in	ADP
ftr-352	218	11	case	case	NOUN
ftr-352	218	12	the	the	DET
ftr-352	218	13	provision	provision	NOUN
ftr-352	218	14	of	of	ADP
ftr-352	218	15	the	the	DET
ftr-352	218	16	service	service	NOUN
ftr-352	218	17	is	be	AUX
ftr-352	218	18	a	a	DET
ftr-352	218	19	principal	principal	ADJ
ftr-352	218	20	activity	activity	NOUN
ftr-352	218	21	of	of	ADP
ftr-352	218	22	the	the	DET
ftr-352	218	23	associated	associated	ADJ
ftr-352	218	24	enterprise	enterprise	NOUN
ftr-352	218	25	,	,	PUNCT
ftr-352	218	26	the	the	DET
ftr-352	218	27	profit	profit	NOUN
ftr-352	218	28	element	element	NOUN
ftr-352	218	29	is	be	AUX
ftr-352	218	30	relatively	relatively	ADV
ftr-352	218	31	significant	significant	ADJ
ftr-352	218	32	or	or	CCONJ
ftr-352	218	33	direct	direct	ADJ
ftr-352	218	34	charging	charging	NOUN
ftr-352	218	35	is	be	AUX
ftr-352	218	36	possible	possible	ADJ
ftr-352	218	37	;	;	PUNCT
ftr-352	218	38	internal	internal	ADJ
ftr-352	218	39	transfer	transfer	NOUN
ftr-352	218	40	of	of	ADP
ftr-352	218	41	tangible	tangible	ADJ
ftr-352	218	42	assets	asset	NOUN
ftr-352	218	43	:	:	PUNCT
ftr-352	218	44	at	at	ADP
ftr-352	218	45	fair	fair	ADJ
ftr-352	218	46	market	market	NOUN
ftr-352	218	47	value	value	NOUN
ftr-352	218	48	or	or	CCONJ
ftr-352	218	49	if	if	SCONJ
ftr-352	218	50	that	that	PRON
ftr-352	218	51	is	be	AUX
ftr-352	218	52	arm	arm	NOUN
ftr-352	218	53	's	's	PART
ftr-352	218	54	length	length	NOUN
ftr-352	218	55	because	because	SCONJ
ftr-352	218	56	the	the	DET
ftr-352	218	57	dealing	dealing	NOUN
ftr-352	218	58	reflects	reflect	VERB
ftr-352	218	59	a	a	DET
ftr-352	218	60	cost	cost	NOUN
ftr-352	218	61	contribution	contribution	NOUN
ftr-352	218	62	arrangement	arrangement	NOUN
ftr-352	218	63	at	at	ADP
ftr-352	218	64	cost	cost	NOUN
ftr-352	218	65	(	(	PUNCT
ftr-352	218	66	paragraphs	paragraph	VERB
ftr-352	218	67	229	229	NUM
ftr-352	218	68	234	234	NUM
ftr-352	218	69	of	of	ADP
ftr-352	218	70	the	the	DET
ftr-352	218	71	2008	2008	NUM
ftr-352	218	72	report	report	NOUN
ftr-352	218	73	)	)	PUNCT
ftr-352	218	74	;	;	PUNCT
ftr-352	218	75	internal	internal	ADJ
ftr-352	218	76	transfer	transfer	NOUN
ftr-352	218	77	of	of	ADP
ftr-352	218	78	intangible	intangible	ADJ
ftr-352	218	79	assets	asset	NOUN
ftr-352	218	80	(	(	PUNCT
ftr-352	218	81	paragraph	paragraph	NOUN
ftr-352	218	82	221	221	NUM
ftr-352	218	83	of	of	ADP
ftr-352	218	84	the	the	DET
ftr-352	218	85	2008	2008	NUM
ftr-352	218	86	report	report	NOUN
ftr-352	218	87	)	)	PUNCT
ftr-352	218	88	.	.	PUNCT
ftr-352	219	1	again	again	ADV
ftr-352	219	2	fair	fair	ADJ
ftr-352	219	3	market	market	NOUN
ftr-352	219	4	value	value	NOUN
ftr-352	219	5	or	or	CCONJ
ftr-352	219	6	a	a	DET
ftr-352	219	7	dealing	dealing	NOUN
ftr-352	219	8	reflecting	reflect	VERB
ftr-352	219	9	a	a	DET
ftr-352	219	10	cost	cost	NOUN
ftr-352	219	11	contribution	contribution	NOUN
ftr-352	219	12	arrangement	arrangement	NOUN
ftr-352	219	13	should	should	AUX
ftr-352	219	14	be	be	AUX
ftr-352	219	15	taken	take	VERB
ftr-352	219	16	into	into	ADP
ftr-352	219	17	account	account	NOUN
ftr-352	219	18	.	.	PUNCT
ftr-352	220	1	the	the	DET
ftr-352	220	2	notional	notional	ADJ
ftr-352	220	3	royalty	royalty	NOUN
ftr-352	220	4	is	be	AUX
ftr-352	220	5	only	only	ADV
ftr-352	220	6	relevant	relevant	ADJ
ftr-352	220	7	for	for	ADP
ftr-352	220	8	attributing	attribute	VERB
ftr-352	220	9	profits	profit	NOUN
ftr-352	220	10	,	,	PUNCT
ftr-352	220	11	not	not	PART
ftr-352	220	12	for	for	ADP
ftr-352	220	13	other	other	ADJ
ftr-352	220	14	articles	article	NOUN
ftr-352	220	15	in	in	ADP
ftr-352	220	16	the	the	DET
ftr-352	220	17	treaty	treaty	NOUN
ftr-352	220	18	(	(	PUNCT
ftr-352	220	19	paragraph	paragraph	NOUN
ftr-352	220	20	238	238	NUM
ftr-352	220	21	of	of	ADP
ftr-352	220	22	the	the	DET
ftr-352	220	23	2008	2008	NUM
ftr-352	220	24	report	report	NOUN
ftr-352	220	25	)	)	PUNCT
ftr-352	220	26	;	;	PUNCT
ftr-352	220	27	payments	payment	NOUN
ftr-352	220	28	of	of	ADP
ftr-352	220	29	interest	interest	NOUN
ftr-352	220	30	made	make	VERB
ftr-352	220	31	:	:	PUNCT
ftr-352	220	32	0	0	NUM
ftr-352	220	33	by	by	ADP
ftr-352	220	34	different	different	ADJ
ftr-352	220	35	parts	part	NOUN
ftr-352	220	36	of	of	ADP
ftr-352	220	37	a	a	DET
ftr-352	220	38	financial	financial	ADJ
ftr-352	220	39	enterprise	enterprise	NOUN
ftr-352	220	40	or	or	CCONJ
ftr-352	220	41	2009	2009	NUM
ftr-352	220	42	]	]	PUNCT
ftr-352	220	43	69	69	NUM
ftr-352	220	44	florida	florida	PROPN
ftr-352	220	45	tax	tax	NOUN
ftr-352	220	46	review	review	NOUN
ftr-352	220	47	o	o	INTJ
ftr-352	220	48	by	by	ADP
ftr-352	220	49	another	another	DET
ftr-352	220	50	enterprise	enterprise	NOUN
ftr-352	220	51	for	for	ADP
ftr-352	220	52	the	the	DET
ftr-352	220	53	purpose	purpose	NOUN
ftr-352	220	54	of	of	ADP
ftr-352	220	55	rewarding	reward	VERB
ftr-352	220	56	a	a	DET
ftr-352	220	57	treasury	treasury	NOUN
ftr-352	220	58	function	function	NOUN
ftr-352	220	59	being	be	AUX
ftr-352	220	60	the	the	DET
ftr-352	220	61	function	function	NOUN
ftr-352	220	62	of	of	ADP
ftr-352	220	63	determining	determine	VERB
ftr-352	220	64	economic	economic	ADJ
ftr-352	220	65	ownership	ownership	NOUN
ftr-352	220	66	of	of	ADP
ftr-352	220	67	the	the	DET
ftr-352	220	68	cash	cash	NOUN
ftr-352	220	69	or	or	CCONJ
ftr-352	220	70	financial	financial	ADJ
ftr-352	220	71	asset	asset	NOUN
ftr-352	220	72	(	(	PUNCT
ftr-352	220	73	paragraphs	paragraph	VERB
ftr-352	220	74	187	187	NUM
ftr-352	220	75	and	and	CCONJ
ftr-352	220	76	188	188	NUM
ftr-352	220	77	of	of	ADP
ftr-352	220	78	the	the	DET
ftr-352	220	79	2008	2008	NUM
ftr-352	220	80	report	report	NOUN
ftr-352	220	81	)	)	PUNCT
ftr-352	220	82	.	.	PUNCT
ftr-352	221	1	a	a	DET
ftr-352	221	2	mere	mere	ADJ
ftr-352	221	3	deduction	deduction	NOUN
ftr-352	221	4	of	of	ADP
ftr-352	221	5	costs	cost	NOUN
ftr-352	221	6	takes	take	VERB
ftr-352	221	7	place	place	NOUN
ftr-352	221	8	in	in	ADP
ftr-352	221	9	respect	respect	NOUN
ftr-352	221	10	of	of	ADP
ftr-352	221	11	:	:	PUNCT
ftr-352	221	12	internal	internal	ADJ
ftr-352	221	13	services	service	NOUN
ftr-352	221	14	in	in	ADP
ftr-352	221	15	case	case	NOUN
ftr-352	221	16	a	a	DET
ftr-352	221	17	cost	cost	NOUN
ftr-352	221	18	-	-	PUNCT
ftr-352	221	19	benefit	benefit	NOUN
ftr-352	221	20	analysis	analysis	NOUN
ftr-352	221	21	does	do	AUX
ftr-352	221	22	not	not	PART
ftr-352	221	23	justify	justify	VERB
ftr-352	221	24	the	the	DET
ftr-352	221	25	costs	cost	NOUN
ftr-352	221	26	of	of	ADP
ftr-352	221	27	determining	determine	VERB
ftr-352	221	28	arm	arm	NOUN
ftr-352	221	29	's	's	PART
ftr-352	221	30	length	length	NOUN
ftr-352	221	31	prices	price	NOUN
ftr-352	221	32	(	(	PUNCT
ftr-352	221	33	paragraphs	paragraph	VERB
ftr-352	221	34	251	251	NUM
ftr-352	221	35	256	256	NUM
ftr-352	221	36	of	of	ADP
ftr-352	221	37	the	the	DET
ftr-352	221	38	2008	2008	NUM
ftr-352	221	39	report	report	NOUN
ftr-352	221	40	)	)	PUNCT
ftr-352	221	41	;	;	PUNCT
ftr-352	221	42	internal	internal	ADJ
ftr-352	221	43	services	service	NOUN
ftr-352	221	44	comparable	comparable	ADJ
ftr-352	221	45	to	to	ADP
ftr-352	221	46	services	service	NOUN
ftr-352	221	47	provided	provide	VERB
ftr-352	221	48	b	b	PROPN
ftr-352	221	49	a	a	DET
ftr-352	221	50	parent	parent	NOUN
ftr-352	221	51	or	or	CCONJ
ftr-352	221	52	centralized	centralized	ADJ
ftr-352	221	53	service	service	NOUN
ftr-352	221	54	provider	provider	NOUN
ftr-352	221	55	of	of	ADP
ftr-352	221	56	a	a	DET
ftr-352	221	57	mne	mne	PROPN
ftr-352	221	58	group	group	NOUN
ftr-352	221	59	(	(	PUNCT
ftr-352	221	60	paragraph	paragraph	NOUN
ftr-352	221	61	255	255	NUM
ftr-352	221	62	of	of	ADP
ftr-352	221	63	the	the	DET
ftr-352	221	64	2008	2008	NUM
ftr-352	221	65	report	report	NOUN
ftr-352	221	66	)	)	PUNCT
ftr-352	221	67	;	;	PUNCT
ftr-352	221	68	internal	internal	ADJ
ftr-352	221	69	transfer	transfer	NOUN
ftr-352	221	70	of	of	ADP
ftr-352	221	71	tangible	tangible	ADJ
ftr-352	221	72	or	or	CCONJ
ftr-352	221	73	intangible	intangible	ADJ
ftr-352	221	74	assets	asset	NOUN
ftr-352	221	75	in	in	ADP
ftr-352	221	76	case	case	NOUN
ftr-352	221	77	cost	cost	NOUN
ftr-352	221	78	reflects	reflect	VERB
ftr-352	221	79	an	an	DET
ftr-352	221	80	arm	arm	NOUN
ftr-352	221	81	's	's	PART
ftr-352	221	82	length	length	NOUN
ftr-352	221	83	amount	amount	NOUN
ftr-352	221	84	(	(	PUNCT
ftr-352	221	85	paragraphs	paragraph	NOUN
ftr-352	221	86	232	232	NUM
ftr-352	221	87	and	and	CCONJ
ftr-352	221	88	246	246	NUM
ftr-352	221	89	of	of	ADP
ftr-352	221	90	the	the	DET
ftr-352	221	91	2008	2008	NUM
ftr-352	221	92	commentary	commentary	NOUN
ftr-352	221	93	)	)	PUNCT
ftr-352	221	94	;	;	PUNCT
ftr-352	221	95	general	general	ADJ
ftr-352	221	96	administrative	administrative	ADJ
ftr-352	221	97	expenses	expense	NOUN
ftr-352	221	98	,	,	PUNCT
ftr-352	221	99	such	such	ADJ
ftr-352	221	100	as	as	ADP
ftr-352	221	101	for	for	ADP
ftr-352	221	102	a	a	DET
ftr-352	221	103	common	common	ADJ
ftr-352	221	104	system	system	NOUN
ftr-352	221	105	of	of	ADP
ftr-352	221	106	training	training	NOUN
ftr-352	221	107	(	(	PUNCT
ftr-352	221	108	paragraph	paragraph	NOUN
ftr-352	221	109	32	32	NUM
ftr-352	221	110	of	of	ADP
ftr-352	221	111	the	the	DET
ftr-352	221	112	2008	2008	NUM
ftr-352	221	113	commentary	commentary	NOUN
ftr-352	221	114	)	)	PUNCT
ftr-352	221	115	;	;	PUNCT
ftr-352	222	1	external	external	ADJ
ftr-352	222	2	interest	interest	NOUN
ftr-352	222	3	paid	pay	VERB
ftr-352	222	4	by	by	ADP
ftr-352	222	5	the	the	DET
ftr-352	222	6	company	company	NOUN
ftr-352	222	7	to	to	PART
ftr-352	222	8	finance	finance	VERB
ftr-352	222	9	activities	activity	NOUN
ftr-352	222	10	of	of	ADP
ftr-352	222	11	the	the	DET
ftr-352	222	12	permanent	permanent	ADJ
ftr-352	222	13	establishment	establishment	NOUN
ftr-352	222	14	in	in	ADP
ftr-352	222	15	the	the	DET
ftr-352	222	16	absence	absence	NOUN
ftr-352	222	17	of	of	ADP
ftr-352	222	18	treasury	treasury	NOUN
ftr-352	222	19	dealings	dealing	NOUN
ftr-352	222	20	.	.	PUNCT
ftr-352	223	1	it	it	PRON
ftr-352	223	2	proved	prove	VERB
ftr-352	223	3	not	not	PART
ftr-352	223	4	possible	possible	ADJ
ftr-352	223	5	to	to	PART
ftr-352	223	6	develop	develop	VERB
ftr-352	223	7	a	a	DET
ftr-352	223	8	single	single	ADJ
ftr-352	223	9	approach	approach	NOUN
ftr-352	223	10	for	for	ADP
ftr-352	223	11	determining	determine	VERB
ftr-352	223	12	the	the	DET
ftr-352	223	13	amount	amount	NOUN
ftr-352	223	14	of	of	ADP
ftr-352	223	15	attributable	attributable	ADJ
ftr-352	223	16	interest	interest	NOUN
ftr-352	223	17	expense	expense	NOUN
ftr-352	223	18	.	.	PUNCT
ftr-352	224	1	therefore	therefore	ADV
ftr-352	224	2	the	the	DET
ftr-352	224	3	oecd	oecd	PROPN
ftr-352	224	4	allows	allow	VERB
ftr-352	224	5	:	:	PUNCT
ftr-352	224	6	o	o	NOUN
ftr-352	224	7	the	the	DET
ftr-352	224	8	tracing	trace	VERB
ftr-352	224	9	approach	approach	NOUN
ftr-352	224	10	:	:	PUNCT
ftr-352	224	11	internal	internal	ADJ
ftr-352	224	12	movements	movement	NOUN
ftr-352	224	13	of	of	ADP
ftr-352	224	14	funds	fund	NOUN
ftr-352	224	15	provided	provide	VERB
ftr-352	224	16	to	to	ADP
ftr-352	224	17	a	a	DET
ftr-352	224	18	permanent	permanent	ADJ
ftr-352	224	19	establishment	establishment	NOUN
ftr-352	224	20	are	be	AUX
ftr-352	224	21	traced	trace	VERB
ftr-352	224	22	back	back	ADV
ftr-352	224	23	to	to	ADP
ftr-352	224	24	the	the	DET
ftr-352	224	25	original	original	ADJ
ftr-352	224	26	provision	provision	NOUN
ftr-352	224	27	of	of	ADP
ftr-352	224	28	funds	fund	NOUN
ftr-352	224	29	by	by	ADP
ftr-352	224	30	third	third	ADJ
ftr-352	224	31	parties	party	NOUN
ftr-352	224	32	;	;	PUNCT
ftr-352	224	33	o	o	X
ftr-352	224	34	the	the	DET
ftr-352	224	35	fungibility	fungibility	NOUN
ftr-352	224	36	approach	approach	NOUN
ftr-352	224	37	:	:	PUNCT
ftr-352	224	38	each	each	DET
ftr-352	224	39	permanent	permanent	ADJ
ftr-352	224	40	establishment	establishment	NOUN
ftr-352	224	41	is	be	AUX
ftr-352	224	42	allocated	allocate	VERB
ftr-352	224	43	a	a	DET
ftr-352	224	44	portion	portion	NOUN
ftr-352	224	45	of	of	ADP
ftr-352	224	46	the	the	DET
ftr-352	224	47	whole	whole	ADJ
ftr-352	224	48	enterprise	enterprise	NOUN
ftr-352	224	49	's	's	PART
ftr-352	224	50	actual	actual	ADJ
ftr-352	224	51	interest	interest	NOUN
ftr-352	224	52	expense	expense	NOUN
ftr-352	224	53	paid	pay	VERB
ftr-352	224	54	to	to	ADP
ftr-352	224	55	third	third	ADJ
ftr-352	224	56	parties	party	NOUN
ftr-352	224	57	on	on	ADP
ftr-352	224	58	a	a	DET
ftr-352	224	59	pre	pre	ADJ
ftr-352	224	60	-	-	ADJ
ftr-352	224	61	determined	determined	ADJ
ftr-352	224	62	basis	basis	NOUN
ftr-352	224	63	;	;	PUNCT
ftr-352	224	64	o	o	X
ftr-352	224	65	the	the	DET
ftr-352	224	66	big	big	ADJ
ftr-352	224	67	ticket	ticket	NOUN
ftr-352	224	68	approach	approach	NOUN
ftr-352	224	69	:	:	PUNCT
ftr-352	224	70	tracing	trace	VERB
ftr-352	224	71	for	for	ADP
ftr-352	224	72	big	big	ADJ
ftr-352	224	73	tickets	ticket	NOUN
ftr-352	224	74	and	and	CCONJ
ftr-352	224	75	fungibility	fungibility	NOUN
ftr-352	224	76	for	for	ADP
ftr-352	224	77	the	the	DET
ftr-352	224	78	rest	rest	NOUN
ftr-352	224	79	of	of	ADP
ftr-352	224	80	the	the	DET
ftr-352	224	81	assets	asset	NOUN
ftr-352	224	82	(	(	PUNCT
ftr-352	224	83	paragraphs	paragraph	VERB
ftr-352	224	84	189	189	NUM
ftr-352	224	85	191	191	NUM
ftr-352	224	86	of	of	ADP
ftr-352	224	87	the	the	DET
ftr-352	224	88	2008	2008	NUM
ftr-352	224	89	report	report	NOUN
ftr-352	224	90	)	)	PUNCT
ftr-352	224	91	.	.	PUNCT
ftr-352	225	1	iv	iv	X
ftr-352	225	2	.	.	PUNCT
ftr-352	225	3	does	do	AUX
ftr-352	225	4	the	the	DET
ftr-352	225	5	new	new	ADJ
ftr-352	225	6	oecd	oecd	PROPN
ftr-352	225	7	approach	approach	NOUN
ftr-352	225	8	result	result	NOUN
ftr-352	225	9	in	in	ADP
ftr-352	225	10	deeming	deem	VERB
ftr-352	225	11	the	the	DET
ftr-352	225	12	permanent	permanent	ADJ
ftr-352	225	13	establishment	establishment	NOUN
ftr-352	225	14	as	as	ADP
ftr-352	225	15	subsidiary	subsidiary	NOUN
ftr-352	225	16	?	?	PUNCT
ftr-352	226	1	summarizing	summarizing	NOUN
ftr-352	226	2	,	,	PUNCT
ftr-352	226	3	the	the	DET
ftr-352	226	4	new	new	ADJ
ftr-352	226	5	approach	approach	NOUN
ftr-352	226	6	remunerates	remunerate	VERB
ftr-352	226	7	more	more	ADJ
ftr-352	226	8	"	"	PUNCT
ftr-352	226	9	dealings	dealing	NOUN
ftr-352	226	10	"	"	PUNCT
ftr-352	226	11	at	at	ADP
ftr-352	226	12	arm	arm	NOUN
ftr-352	226	13	's	's	PART
ftr-352	226	14	length	length	NOUN
ftr-352	226	15	then	then	ADV
ftr-352	226	16	the	the	DET
ftr-352	226	17	present	present	ADJ
ftr-352	226	18	approach	approach	NOUN
ftr-352	226	19	.	.	PUNCT
ftr-352	227	1	the	the	DET
ftr-352	227	2	new	new	ADJ
ftr-352	227	3	oecd	oecd	PROPN
ftr-352	227	4	approach	approach	NOUN
ftr-352	227	5	allows	allow	VERB
ftr-352	227	6	an	an	DET
ftr-352	227	7	arm	arm	NOUN
ftr-352	227	8	's	's	PART
ftr-352	227	9	length	length	NOUN
ftr-352	227	10	remuneration	remuneration	NOUN
ftr-352	227	11	for	for	ADP
ftr-352	227	12	the	the	DET
ftr-352	227	13	following	follow	VERB
ftr-352	227	14	transactions	transaction	NOUN
ftr-352	227	15	for	for	ADP
ftr-352	227	16	which	which	PRON
ftr-352	227	17	the	the	DET
ftr-352	227	18	present	present	ADJ
ftr-352	227	19	approach	approach	NOUN
ftr-352	227	20	only	only	ADV
ftr-352	227	21	allows	allow	VERB
ftr-352	227	22	deduction	deduction	NOUN
ftr-352	227	23	of	of	ADP
ftr-352	227	24	costs	cost	NOUN
ftr-352	227	25	:	:	PUNCT
ftr-352	227	26	internal	internal	ADJ
ftr-352	227	27	delivery	delivery	NOUN
ftr-352	227	28	of	of	ADP
ftr-352	227	29	services	service	NOUN
ftr-352	227	30	not	not	PART
ftr-352	227	31	comparable	comparable	ADJ
ftr-352	227	32	to	to	ADP
ftr-352	227	33	services	service	NOUN
ftr-352	227	34	provided	provide	VERB
ftr-352	227	35	in	in	ADP
ftr-352	227	36	the	the	DET
ftr-352	227	37	trade	trade	NOUN
ftr-352	227	38	of	of	ADP
ftr-352	227	39	the	the	DET
ftr-352	227	40	enterprise	enterprise	NOUN
ftr-352	227	41	or	or	CCONJ
ftr-352	227	42	part	part	NOUN
ftr-352	227	43	of	of	ADP
ftr-352	227	44	it	it	PRON
ftr-352	227	45	nor	nor	CCONJ
ftr-352	227	46	being	be	AUX
ftr-352	227	47	part	part	NOUN
ftr-352	227	48	of	of	ADP
ftr-352	227	49	the	the	DET
ftr-352	227	50	main	main	ADJ
ftr-352	227	51	activity	activity	NOUN
ftr-352	227	52	of	of	ADP
ftr-352	227	53	the	the	DET
ftr-352	227	54	permanent	permanent	ADJ
ftr-352	227	55	establishment	establishment	NOUN
ftr-352	227	56	;	;	PUNCT
ftr-352	227	57	internal	internal	ADJ
ftr-352	227	58	transfer	transfer	NOUN
ftr-352	227	59	of	of	ADP
ftr-352	227	60	intangible	intangible	ADJ
ftr-352	227	61	assets	asset	NOUN
ftr-352	227	62	;	;	PUNCT
ftr-352	227	63	70	70	NUM
ftr-352	228	1	[	[	SYM
ftr-352	228	2	vol10	vol10	NOUN
ftr-352	228	3	:	:	PUNCT
ftr-352	228	4	1	1	NUM
ftr-352	228	5	the	the	DET
ftr-352	228	6	new	new	ADJ
ftr-352	228	7	oecd	oecd	PROPN
ftr-352	228	8	approach	approach	NOUN
ftr-352	228	9	on	on	ADP
ftr-352	228	10	profit	profit	NOUN
ftr-352	228	11	allocation	allocation	NOUN
ftr-352	228	12	payments	payment	NOUN
ftr-352	228	13	of	of	ADP
ftr-352	228	14	interest	interest	NOUN
ftr-352	228	15	made	make	VERB
ftr-352	228	16	by	by	ADP
ftr-352	228	17	a	a	DET
ftr-352	228	18	part	part	NOUN
ftr-352	228	19	of	of	ADP
ftr-352	228	20	a	a	DET
ftr-352	228	21	non	non	ADJ
ftr-352	228	22	-	-	ADJ
ftr-352	228	23	financial	financial	ADJ
ftr-352	228	24	enterprise	enterprise	NOUN
ftr-352	228	25	fulfilling	fulfil	VERB
ftr-352	228	26	the	the	DET
ftr-352	228	27	treasury	treasury	NOUN
ftr-352	228	28	function	function	NOUN
ftr-352	228	29	to	to	ADP
ftr-352	228	30	another	another	DET
ftr-352	228	31	part	part	NOUN
ftr-352	228	32	of	of	ADP
ftr-352	228	33	the	the	DET
ftr-352	228	34	enterprise	enterprise	NOUN
ftr-352	228	35	;	;	PUNCT
ftr-352	228	36	assistance	assistance	NOUN
ftr-352	228	37	in	in	ADP
ftr-352	228	38	day	day	NOUN
ftr-352	228	39	-	-	PUNCT
ftr-352	228	40	to	to	ADP
ftr-352	228	41	-	-	PUNCT
ftr-352	228	42	day	day	NOUN
ftr-352	228	43	management	management	NOUN
ftr-352	228	44	(	(	PUNCT
ftr-352	228	45	not	not	PART
ftr-352	228	46	including	include	VERB
ftr-352	228	47	head	head	NOUN
ftr-352	228	48	office	office	NOUN
ftr-352	228	49	services	service	NOUN
ftr-352	228	50	similar	similar	ADJ
ftr-352	228	51	to	to	ADP
ftr-352	228	52	those	those	PRON
ftr-352	228	53	provided	provide	VERB
ftr-352	228	54	by	by	ADP
ftr-352	228	55	a	a	DET
ftr-352	228	56	parent	parent	NOUN
ftr-352	228	57	or	or	CCONJ
ftr-352	228	58	centralized	centralized	ADJ
ftr-352	228	59	service	service	NOUN
ftr-352	228	60	provider	provider	NOUN
ftr-352	228	61	of	of	ADP
ftr-352	228	62	a	a	DET
ftr-352	228	63	mne	mne	PROPN
ftr-352	228	64	group	group	NOUN
ftr-352	228	65	)	)	PUNCT
ftr-352	228	66	.	.	PUNCT
ftr-352	229	1	thus	thus	ADV
ftr-352	229	2	for	for	ADP
ftr-352	229	3	each	each	PRON
ftr-352	229	4	of	of	ADP
ftr-352	229	5	the	the	DET
ftr-352	229	6	dealings	dealing	NOUN
ftr-352	229	7	that	that	PRON
ftr-352	229	8	may	may	AUX
ftr-352	229	9	take	take	VERB
ftr-352	229	10	place	place	NOUN
ftr-352	229	11	between	between	ADP
ftr-352	229	12	a	a	DET
ftr-352	229	13	permanent	permanent	ADJ
ftr-352	229	14	establishment	establishment	NOUN
ftr-352	229	15	and	and	CCONJ
ftr-352	229	16	a	a	DET
ftr-352	229	17	subsidiary	subsidiary	NOUN
ftr-352	229	18	a	a	DET
ftr-352	229	19	similar	similar	ADJ
ftr-352	229	20	analysis	analysis	NOUN
ftr-352	229	21	is	be	AUX
ftr-352	229	22	made	make	VERB
ftr-352	229	23	as	as	ADP
ftr-352	229	24	for	for	ADP
ftr-352	229	25	transactions	transaction	NOUN
ftr-352	229	26	between	between	ADP
ftr-352	229	27	subsidiaries	subsidiary	NOUN
ftr-352	229	28	and	and	CCONJ
ftr-352	229	29	the	the	DET
ftr-352	229	30	other	other	ADJ
ftr-352	229	31	members	member	NOUN
ftr-352	229	32	of	of	ADP
ftr-352	229	33	the	the	DET
ftr-352	229	34	group	group	NOUN
ftr-352	229	35	of	of	ADP
ftr-352	229	36	which	which	PRON
ftr-352	229	37	it	it	PRON
ftr-352	229	38	is	be	AUX
ftr-352	229	39	part	part	NOUN
ftr-352	229	40	,	,	PUNCT
ftr-352	229	41	no	no	ADV
ftr-352	229	42	matter	matter	ADV
ftr-352	229	43	what	what	PRON
ftr-352	229	44	is	be	AUX
ftr-352	229	45	their	their	PRON
ftr-352	229	46	nature	nature	NOUN
ftr-352	229	47	,	,	PUNCT
ftr-352	229	48	and	and	CCONJ
ftr-352	229	49	whether	whether	SCONJ
ftr-352	229	50	or	or	CCONJ
ftr-352	229	51	not	not	PART
ftr-352	229	52	similar	similar	ADJ
ftr-352	229	53	dealings	dealing	NOUN
ftr-352	229	54	take	take	VERB
ftr-352	229	55	place	place	NOUN
ftr-352	229	56	with	with	ADP
ftr-352	229	57	third	third	ADJ
ftr-352	229	58	parties	party	NOUN
ftr-352	229	59	.	.	PUNCT
ftr-352	230	1	for	for	ADP
ftr-352	230	2	the	the	DET
ftr-352	230	3	allocation	allocation	NOUN
ftr-352	230	4	of	of	ADP
ftr-352	230	5	capital	capital	NOUN
ftr-352	230	6	and	and	CCONJ
ftr-352	230	7	allocation	allocation	NOUN
ftr-352	230	8	of	of	ADP
ftr-352	230	9	funding	funding	NOUN
ftr-352	230	10	costs	cost	NOUN
ftr-352	230	11	it	it	PRON
ftr-352	230	12	is	be	AUX
ftr-352	230	13	not	not	PART
ftr-352	230	14	possible	possible	ADJ
ftr-352	230	15	to	to	PART
ftr-352	230	16	make	make	VERB
ftr-352	230	17	a	a	DET
ftr-352	230	18	similar	similar	ADJ
ftr-352	230	19	analysis	analysis	NOUN
ftr-352	230	20	.	.	PUNCT
ftr-352	231	1	therefore	therefore	ADV
ftr-352	231	2	,	,	PUNCT
ftr-352	231	3	a	a	DET
ftr-352	231	4	practical	practical	ADJ
ftr-352	231	5	solution	solution	NOUN
ftr-352	231	6	had	have	VERB
ftr-352	231	7	to	to	PART
ftr-352	231	8	be	be	AUX
ftr-352	231	9	found	find	VERB
ftr-352	231	10	for	for	ADP
ftr-352	231	11	the	the	DET
ftr-352	231	12	lack	lack	NOUN
ftr-352	231	13	of	of	ADP
ftr-352	231	14	a	a	DET
ftr-352	231	15	contract	contract	NOUN
ftr-352	231	16	,	,	PUNCT
ftr-352	231	17	thus	thus	ADV
ftr-352	231	18	that	that	SCONJ
ftr-352	231	19	economic	economic	ADJ
ftr-352	231	20	substance	substance	NOUN
ftr-352	231	21	is	be	AUX
ftr-352	231	22	reflected	reflect	VERB
ftr-352	231	23	and	and	CCONJ
ftr-352	231	24	abuse	abuse	NOUN
ftr-352	231	25	prevented	prevent	VERB
ftr-352	231	26	.	.	PUNCT
ftr-352	232	1	in	in	ADP
ftr-352	232	2	order	order	NOUN
ftr-352	232	3	to	to	PART
ftr-352	232	4	provide	provide	VERB
ftr-352	232	5	more	more	ADJ
ftr-352	232	6	certainty	certainty	NOUN
ftr-352	232	7	on	on	ADP
ftr-352	232	8	this	this	DET
ftr-352	232	9	issue	issue	NOUN
ftr-352	232	10	a	a	DET
ftr-352	232	11	new	new	ADJ
ftr-352	232	12	article	article	NOUN
ftr-352	232	13	7(3	7(3	NUM
ftr-352	232	14	)	)	PUNCT
ftr-352	233	1	oecd	oecd	PROPN
ftr-352	233	2	was	be	AUX
ftr-352	233	3	proposed	propose	VERB
ftr-352	233	4	in	in	ADP
ftr-352	233	5	the	the	DET
ftr-352	233	6	2008	2008	NUM
ftr-352	233	7	draft	draft	NOUN
ftr-352	233	8	.	.	PUNCT
ftr-352	234	1	in	in	ADP
ftr-352	234	2	the	the	DET
ftr-352	234	3	comments	comment	NOUN
ftr-352	234	4	received	receive	VERB
ftr-352	234	5	by	by	ADP
ftr-352	234	6	oecd	oecd	PROPN
ftr-352	234	7	practice	practice	NOUN
ftr-352	234	8	expressed	express	VERB
ftr-352	234	9	their	their	PRON
ftr-352	234	10	concerns	concern	NOUN
ftr-352	234	11	about	about	ADP
ftr-352	234	12	this	this	DET
ftr-352	234	13	provision	provision	NOUN
ftr-352	234	14	.	.	PUNCT
ftr-352	235	1	during	during	ADP
ftr-352	235	2	the	the	DET
ftr-352	235	3	ifa	ifa	PROPN
ftr-352	235	4	-	-	PUNCT
ftr-352	235	5	congress	congress	PROPN
ftr-352	235	6	in	in	ADP
ftr-352	235	7	vancouver	vancouver	PROPN
ftr-352	235	8	,	,	PUNCT
ftr-352	235	9	september	september	PROPN
ftr-352	235	10	2009	2009	NUM
ftr-352	235	11	the	the	DET
ftr-352	235	12	panel	panel	NOUN
ftr-352	235	13	for	for	ADP
ftr-352	235	14	seminar	seminar	NOUN
ftr-352	235	15	f	f	NOUN
ftr-352	235	16	,	,	PUNCT
ftr-352	235	17	something	something	PRON
ftr-352	235	18	old	old	ADJ
ftr-352	235	19	,	,	PUNCT
ftr-352	235	20	something	something	PRON
ftr-352	235	21	new	new	ADJ
ftr-352	235	22	:	:	PUNCT
ftr-352	235	23	redrafting	redrafte	VERB
ftr-352	235	24	article	article	NOUN
ftr-352	235	25	7	7	NUM
ftr-352	235	26	suggested	suggest	VERB
ftr-352	235	27	to	to	PART
ftr-352	235	28	replace	replace	VERB
ftr-352	235	29	this	this	DET
ftr-352	235	30	proposal	proposal	NOUN
ftr-352	235	31	by	by	ADP
ftr-352	235	32	a	a	DET
ftr-352	235	33	much	much	ADV
ftr-352	235	34	wider	wide	ADJ
ftr-352	235	35	provision	provision	NOUN
ftr-352	235	36	providing	provide	VERB
ftr-352	235	37	for	for	ADP
ftr-352	235	38	corresponding	correspond	VERB
ftr-352	235	39	adjustment	adjustment	NOUN
ftr-352	235	40	so	so	SCONJ
ftr-352	235	41	that	that	SCONJ
ftr-352	235	42	all	all	DET
ftr-352	235	43	cases	case	NOUN
ftr-352	235	44	of	of	ADP
ftr-352	235	45	double	double	ADJ
ftr-352	235	46	taxation	taxation	NOUN
ftr-352	235	47	will	will	AUX
ftr-352	235	48	be	be	AUX
ftr-352	235	49	solved	solve	VERB
ftr-352	235	50	.	.	PUNCT
ftr-352	236	1	this	this	DET
ftr-352	236	2	proposal	proposal	NOUN
ftr-352	236	3	was	be	AUX
ftr-352	236	4	accepted	accept	VERB
ftr-352	236	5	.	.	PUNCT
ftr-352	237	1	though	though	SCONJ
ftr-352	237	2	the	the	DET
ftr-352	237	3	functional	functional	ADJ
ftr-352	237	4	analysis	analysis	NOUN
ftr-352	237	5	to	to	PART
ftr-352	237	6	be	be	AUX
ftr-352	237	7	made	make	VERB
ftr-352	237	8	is	be	AUX
ftr-352	237	9	the	the	DET
ftr-352	237	10	same	same	ADJ
ftr-352	237	11	for	for	ADP
ftr-352	237	12	permanent	permanent	ADJ
ftr-352	237	13	establishment	establishment	NOUN
ftr-352	237	14	as	as	ADP
ftr-352	237	15	for	for	ADP
ftr-352	237	16	a	a	DET
ftr-352	237	17	subsidiary	subsidiary	NOUN
ftr-352	237	18	and	and	CCONJ
ftr-352	237	19	the	the	DET
ftr-352	237	20	mechanism	mechanism	NOUN
ftr-352	237	21	chosen	choose	VERB
ftr-352	237	22	for	for	ADP
ftr-352	237	23	solving	solve	VERB
ftr-352	237	24	cases	case	NOUN
ftr-352	237	25	of	of	ADP
ftr-352	237	26	double	double	ADJ
ftr-352	237	27	taxation	taxation	NOUN
ftr-352	237	28	is	be	AUX
ftr-352	237	29	also	also	ADV
ftr-352	237	30	similar	similar	ADJ
ftr-352	237	31	the	the	DET
ftr-352	237	32	oecd	oecd	PROPN
ftr-352	237	33	stresses	stress	NOUN
ftr-352	237	34	in	in	ADP
ftr-352	237	35	the	the	DET
ftr-352	237	36	2008	2008	NUM
ftr-352	237	37	report	report	NOUN
ftr-352	237	38	that	that	SCONJ
ftr-352	237	39	a	a	DET
ftr-352	237	40	permanent	permanent	ADJ
ftr-352	237	41	establishment	establishment	NOUN
ftr-352	237	42	is	be	AUX
ftr-352	237	43	not	not	PART
ftr-352	237	44	the	the	DET
ftr-352	237	45	same	same	ADJ
ftr-352	237	46	as	as	ADP
ftr-352	237	47	a	a	DET
ftr-352	237	48	subsidiary	subsidiary	NOUN
ftr-352	237	49	as	as	SCONJ
ftr-352	237	50	it	it	PRON
ftr-352	237	51	is	be	AUX
ftr-352	237	52	not	not	PART
ftr-352	237	53	in	in	ADP
ftr-352	237	54	fact	fact	NOUN
ftr-352	237	55	legally	legally	ADV
ftr-352	237	56	or	or	CCONJ
ftr-352	237	57	economically	economically	ADV
ftr-352	237	58	separate	separate	ADJ
ftr-352	237	59	from	from	ADP
ftr-352	237	60	the	the	DET
ftr-352	237	61	rest	rest	NOUN
ftr-352	237	62	of	of	ADP
ftr-352	237	63	the	the	DET
ftr-352	237	64	enterprise	enterprise	NOUN
ftr-352	237	65	.	.	PUNCT
ftr-352	238	1	besides	besides	SCONJ
ftr-352	238	2	the	the	DET
ftr-352	238	3	difference	difference	NOUN
ftr-352	238	4	mentioned	mention	VERB
ftr-352	238	5	above	above	ADV
ftr-352	238	6	in	in	ADP
ftr-352	238	7	respect	respect	NOUN
ftr-352	238	8	of	of	ADP
ftr-352	238	9	determining	determine	VERB
ftr-352	238	10	the	the	DET
ftr-352	238	11	amount	amount	NOUN
ftr-352	238	12	of	of	ADP
ftr-352	238	13	capital	capital	NOUN
ftr-352	238	14	the	the	DET
ftr-352	238	15	oecd	oecd	PROPN
ftr-352	238	16	mentions	mention	VERB
ftr-352	238	17	the	the	DET
ftr-352	238	18	following	follow	VERB
ftr-352	238	19	differences	difference	NOUN
ftr-352	238	20	:	:	PUNCT
ftr-352	238	21	unlike	unlike	ADP
ftr-352	238	22	in	in	ADP
ftr-352	238	23	the	the	DET
ftr-352	238	24	case	case	NOUN
ftr-352	238	25	of	of	ADP
ftr-352	238	26	parent	parent	NOUN
ftr-352	238	27	-	-	PUNCT
ftr-352	238	28	subsidiary	subsidiary	NOUN
ftr-352	238	29	relations	relation	NOUN
ftr-352	238	30	,	,	PUNCT
ftr-352	238	31	in	in	ADP
ftr-352	238	32	pricing	price	VERB
ftr-352	238	33	dealings	dealing	NOUN
ftr-352	238	34	between	between	ADP
ftr-352	238	35	a	a	DET
ftr-352	238	36	permanent	permanent	ADJ
ftr-352	238	37	establishment	establishment	NOUN
ftr-352	238	38	and	and	CCONJ
ftr-352	238	39	the	the	DET
ftr-352	238	40	rest	rest	NOUN
ftr-352	238	41	of	of	ADP
ftr-352	238	42	the	the	DET
ftr-352	238	43	enterprise	enterprise	NOUN
ftr-352	238	44	the	the	DET
ftr-352	238	45	same	same	ADJ
ftr-352	238	46	creditworthiness	creditworthiness	NOUN
ftr-352	238	47	should	should	AUX
ftr-352	238	48	be	be	AUX
ftr-352	238	49	taken	take	VERB
ftr-352	238	50	into	into	ADP
ftr-352	238	51	account	account	NOUN
ftr-352	238	52	for	for	ADP
ftr-352	238	53	the	the	DET
ftr-352	238	54	permanent	permanent	ADJ
ftr-352	238	55	establishment	establishment	NOUN
ftr-352	238	56	as	as	ADP
ftr-352	238	57	for	for	ADP
ftr-352	238	58	the	the	DET
ftr-352	238	59	rest	rest	NOUN
ftr-352	238	60	of	of	ADP
ftr-352	238	61	the	the	DET
ftr-352	238	62	enterprise	enterprise	NOUN
ftr-352	238	63	(	(	PUNCT
ftr-352	238	64	paragraphs	paragraph	NOUN
ftr-352	238	65	36	36	NUM
ftr-352	238	66	and	and	CCONJ
ftr-352	238	67	132	132	NUM
ftr-352	238	68	of	of	ADP
ftr-352	238	69	the	the	DET
ftr-352	238	70	2008	2008	NUM
ftr-352	238	71	report	report	NOUN
ftr-352	238	72	)	)	PUNCT
ftr-352	238	73	;	;	PUNCT
ftr-352	238	74	there	there	PRON
ftr-352	238	75	is	be	VERB
ftr-352	238	76	no	no	DET
ftr-352	238	77	scope	scope	NOUN
ftr-352	238	78	for	for	ADP
ftr-352	238	79	a	a	DET
ftr-352	238	80	guarantee	guarantee	NOUN
ftr-352	238	81	fee	fee	NOUN
ftr-352	238	82	(	(	PUNCT
ftr-352	238	83	paragraphs	paragraph	NOUN
ftr-352	238	84	36	36	NUM
ftr-352	238	85	,	,	PUNCT
ftr-352	238	86	134	134	NUM
ftr-352	238	87	and	and	CCONJ
ftr-352	238	88	135	135	NUM
ftr-352	238	89	of	of	ADP
ftr-352	238	90	the	the	DET
ftr-352	238	91	2008	2008	NUM
ftr-352	238	92	report	report	NOUN
ftr-352	238	93	)	)	PUNCT
ftr-352	238	94	;	;	PUNCT
ftr-352	238	95	greater	great	ADJ
ftr-352	238	96	scrutiny	scrutiny	NOUN
ftr-352	238	97	of	of	ADP
ftr-352	238	98	documentation	documentation	NOUN
ftr-352	238	99	is	be	AUX
ftr-352	238	100	necessary	necessary	ADJ
ftr-352	238	101	(	(	PUNCT
ftr-352	238	102	paragraphs	paragraph	NOUN
ftr-352	238	103	37	37	NUM
ftr-352	238	104	of	of	ADP
ftr-352	238	105	the	the	DET
ftr-352	238	106	2008	2008	NUM
ftr-352	238	107	oecd	oecd	PROPN
ftr-352	238	108	report	report	NOUN
ftr-352	238	109	)	)	PUNCT
ftr-352	238	110	.	.	PUNCT
ftr-352	239	1	remarkably	remarkably	ADV
ftr-352	239	2	considering	consider	VERB
ftr-352	239	3	the	the	DET
ftr-352	239	4	importance	importance	NOUN
ftr-352	239	5	of	of	ADP
ftr-352	239	6	this	this	DET
ftr-352	239	7	explanation	explanation	NOUN
ftr-352	239	8	for	for	ADP
ftr-352	239	9	providing	provide	VERB
ftr-352	239	10	transparency	transparency	NOUN
ftr-352	239	11	on	on	ADP
ftr-352	239	12	this	this	DET
ftr-352	239	13	issue	issue	NOUN
ftr-352	239	14	neither	neither	CCONJ
ftr-352	239	15	the	the	DET
ftr-352	239	16	2008	2008	NUM
ftr-352	239	17	nor	nor	CCONJ
ftr-352	239	18	the	the	DET
ftr-352	239	19	2009	2009	NUM
ftr-352	239	20	version	version	NOUN
ftr-352	239	21	of	of	ADP
ftr-352	239	22	the	the	DET
ftr-352	239	23	discussion	discussion	NOUN
ftr-352	239	24	draft	draft	NOUN
ftr-352	239	25	of	of	ADP
ftr-352	239	26	a	a	DET
ftr-352	239	27	new	new	ADJ
ftr-352	239	28	article	article	NOUN
ftr-352	239	29	7	7	NUM
ftr-352	239	30	of	of	ADP
ftr-352	239	31	the	the	DET
ftr-352	239	32	oecd	oecd	PROPN
ftr-352	239	33	model	model	PROPN
ftr-352	239	34	tax	tax	NOUN
ftr-352	239	35	convention	convention	NOUN
ftr-352	239	36	contain	contain	VERB
ftr-352	239	37	these	these	DET
ftr-352	239	38	remarks	remark	NOUN
ftr-352	239	39	.	.	PUNCT
ftr-352	240	1	2009	2009	NUM
ftr-352	240	2	]	]	PUNCT
ftr-352	240	3	71	71	NUM
ftr-352	240	4	florida	florida	PROPN
ftr-352	240	5	tax	tax	NOUN
ftr-352	240	6	review	review	NOUN
ftr-352	240	7	v.	v.	ADP
ftr-352	240	8	justification	justification	NOUN
ftr-352	240	9	grounds	ground	NOUN
ftr-352	240	10	for	for	ADP
ftr-352	240	11	not	not	PART
ftr-352	240	12	deeming	deem	VERB
ftr-352	240	13	a	a	DET
ftr-352	240	14	permanent	permanent	ADJ
ftr-352	240	15	establishment	establishment	NOUN
ftr-352	240	16	as	as	ADP
ftr-352	240	17	subsidiary	subsidiary	NOUN
ftr-352	240	18	in	in	ADP
ftr-352	240	19	paragraphs	paragraph	NOUN
ftr-352	240	20	36	36	NUM
ftr-352	240	21	,	,	PUNCT
ftr-352	240	22	132	132	NUM
ftr-352	240	23	,	,	PUNCT
ftr-352	240	24	134	134	NUM
ftr-352	240	25	and	and	CCONJ
ftr-352	240	26	135	135	NUM
ftr-352	240	27	of	of	ADP
ftr-352	240	28	the	the	DET
ftr-352	240	29	2008	2008	NUM
ftr-352	240	30	report	report	NOUN
ftr-352	240	31	the	the	DET
ftr-352	240	32	following	follow	VERB
ftr-352	240	33	justification	justification	NOUN
ftr-352	240	34	grounds	ground	NOUN
ftr-352	240	35	for	for	ADP
ftr-352	240	36	not	not	PART
ftr-352	240	37	deeming	deem	VERB
ftr-352	240	38	a	a	DET
ftr-352	240	39	permanent	permanent	ADJ
ftr-352	240	40	establishment	establishment	NOUN
ftr-352	240	41	as	as	ADP
ftr-352	240	42	subsidiary	subsidiary	NOUN
ftr-352	240	43	are	be	AUX
ftr-352	240	44	mentioned	mention	VERB
ftr-352	240	45	:	:	PUNCT
ftr-352	240	46	the	the	DET
ftr-352	240	47	permanent	permanent	ADJ
ftr-352	240	48	establishment	establishment	NOUN
ftr-352	240	49	shares	share	VERB
ftr-352	240	50	the	the	DET
ftr-352	240	51	creditworthiness	creditworthiness	NOUN
ftr-352	240	52	of	of	ADP
ftr-352	240	53	the	the	DET
ftr-352	240	54	worldwide	worldwide	ADJ
ftr-352	240	55	enterprise	enterprise	NOUN
ftr-352	240	56	(	(	PUNCT
ftr-352	240	57	paragraphs	paragraph	NOUN
ftr-352	240	58	36	36	NUM
ftr-352	240	59	and	and	CCONJ
ftr-352	240	60	132	132	NUM
ftr-352	240	61	of	of	ADP
ftr-352	240	62	the	the	DET
ftr-352	240	63	2008	2008	NUM
ftr-352	240	64	report	report	NOUN
ftr-352	240	65	)	)	PUNCT
ftr-352	240	66	;	;	PUNCT
ftr-352	240	67	as	as	SCONJ
ftr-352	240	68	the	the	DET
ftr-352	240	69	permanent	permanent	ADJ
ftr-352	240	70	establishment	establishment	NOUN
ftr-352	240	71	is	be	AUX
ftr-352	240	72	part	part	NOUN
ftr-352	240	73	of	of	ADP
ftr-352	240	74	the	the	DET
ftr-352	240	75	worldwide	worldwide	ADJ
ftr-352	240	76	enterprise	enterprise	NOUN
ftr-352	240	77	the	the	DET
ftr-352	240	78	rest	rest	NOUN
ftr-352	240	79	of	of	ADP
ftr-352	240	80	the	the	DET
ftr-352	240	81	enterprise	enterprise	NOUN
ftr-352	240	82	can	can	AUX
ftr-352	240	83	not	not	PART
ftr-352	240	84	enter	enter	VERB
ftr-352	240	85	into	into	ADP
ftr-352	240	86	a	a	DET
ftr-352	240	87	legally	legally	ADV
ftr-352	240	88	binding	bind	VERB
ftr-352	240	89	agreement	agreement	NOUN
ftr-352	240	90	to	to	PART
ftr-352	240	91	guarantee	guarantee	VERB
ftr-352	240	92	the	the	DET
ftr-352	240	93	creditworthiness	creditworthiness	NOUN
ftr-352	240	94	of	of	ADP
ftr-352	240	95	the	the	DET
ftr-352	240	96	permanent	permanent	ADJ
ftr-352	240	97	establishment	establishment	NOUN
ftr-352	240	98	nor	nor	CCONJ
ftr-352	240	99	can	can	AUX
ftr-352	240	100	the	the	DET
ftr-352	240	101	permanent	permanent	ADJ
ftr-352	240	102	establishment	establishment	NOUN
ftr-352	240	103	enter	enter	VERB
ftr-352	240	104	into	into	ADP
ftr-352	240	105	an	an	DET
ftr-352	240	106	agreement	agreement	NOUN
ftr-352	240	107	to	to	PART
ftr-352	240	108	guarantee	guarantee	VERB
ftr-352	240	109	the	the	DET
ftr-352	240	110	creditworthiness	creditworthiness	NOUN
ftr-352	240	111	of	of	ADP
ftr-352	240	112	the	the	DET
ftr-352	240	113	rest	rest	NOUN
ftr-352	240	114	of	of	ADP
ftr-352	240	115	the	the	DET
ftr-352	240	116	enterprise	enterprise	NOUN
ftr-352	240	117	(	(	PUNCT
ftr-352	240	118	paragraphs	paragraph	NOUN
ftr-352	240	119	36	36	NUM
ftr-352	240	120	,	,	PUNCT
ftr-352	240	121	134	134	NUM
ftr-352	240	122	and	and	CCONJ
ftr-352	240	123	135	135	NUM
ftr-352	240	124	of	of	ADP
ftr-352	240	125	the	the	DET
ftr-352	240	126	2008	2008	NUM
ftr-352	240	127	report	report	NOUN
ftr-352	240	128	)	)	PUNCT
ftr-352	240	129	;	;	PUNCT
ftr-352	240	130	dealings	dealing	NOUN
ftr-352	240	131	between	between	ADP
ftr-352	240	132	a	a	DET
ftr-352	240	133	permanent	permanent	ADJ
ftr-352	240	134	establishment	establishment	NOUN
ftr-352	240	135	and	and	CCONJ
ftr-352	240	136	the	the	DET
ftr-352	240	137	rest	rest	NOUN
ftr-352	240	138	of	of	ADP
ftr-352	240	139	the	the	DET
ftr-352	240	140	enterprise	enterprise	NOUN
ftr-352	240	141	have	have	VERB
ftr-352	240	142	no	no	DET
ftr-352	240	143	legal	legal	ADJ
ftr-352	240	144	consequences	consequence	NOUN
ftr-352	240	145	for	for	ADP
ftr-352	240	146	the	the	DET
ftr-352	240	147	worldwide	worldwide	ADJ
ftr-352	240	148	enterprise	enterprise	NOUN
ftr-352	240	149	and	and	CCONJ
ftr-352	240	150	therefore	therefore	ADV
ftr-352	240	151	to	to	PART
ftr-352	240	152	prevent	prevent	VERB
ftr-352	240	153	abuse	abuse	NOUN
ftr-352	240	154	a	a	DET
ftr-352	240	155	threshold	threshold	NOUN
ftr-352	240	156	needs	need	VERB
ftr-352	240	157	to	to	PART
ftr-352	240	158	be	be	AUX
ftr-352	240	159	passed	pass	VERB
ftr-352	240	160	before	before	SCONJ
ftr-352	240	161	a	a	DET
ftr-352	240	162	dealing	dealing	NOUN
ftr-352	240	163	is	be	AUX
ftr-352	240	164	taken	take	VERB
ftr-352	240	165	into	into	ADP
ftr-352	240	166	account	account	NOUN
ftr-352	240	167	on	on	ADP
ftr-352	240	168	the	the	DET
ftr-352	240	169	same	same	ADJ
ftr-352	240	170	basis	basis	NOUN
ftr-352	240	171	as	as	ADP
ftr-352	240	172	a	a	DET
ftr-352	240	173	transaction	transaction	NOUN
ftr-352	240	174	between	between	ADP
ftr-352	240	175	third	third	ADJ
ftr-352	240	176	parties	party	NOUN
ftr-352	240	177	(	(	PUNCT
ftr-352	240	178	paragraph	paragraph	NOUN
ftr-352	240	179	36	36	NUM
ftr-352	240	180	of	of	ADP
ftr-352	240	181	the	the	DET
ftr-352	240	182	2008	2008	NUM
ftr-352	240	183	report	report	NOUN
ftr-352	240	184	)	)	PUNCT
ftr-352	240	185	.	.	PUNCT
ftr-352	241	1	these	these	DET
ftr-352	241	2	arguments	argument	NOUN
ftr-352	241	3	were	be	AUX
ftr-352	241	4	also	also	ADV
ftr-352	241	5	raised	raise	VERB
ftr-352	241	6	in	in	ADP
ftr-352	241	7	the	the	DET
ftr-352	241	8	2004	2004	NUM
ftr-352	241	9	and	and	CCONJ
ftr-352	241	10	the	the	DET
ftr-352	241	11	2006	2006	NUM
ftr-352	241	12	draft	draft	NOUN
ftr-352	241	13	.	.	PUNCT
ftr-352	242	1	in	in	ADP
ftr-352	242	2	previous	previous	ADJ
ftr-352	242	3	drafts	draft	NOUN
ftr-352	242	4	more	more	ADJ
ftr-352	242	5	arguments	argument	NOUN
ftr-352	242	6	were	be	AUX
ftr-352	242	7	raised	raise	VERB
ftr-352	242	8	,	,	PUNCT
ftr-352	242	9	which	which	PRON
ftr-352	242	10	have	have	AUX
ftr-352	242	11	not	not	PART
ftr-352	242	12	been	be	AUX
ftr-352	242	13	included	include	VERB
ftr-352	242	14	in	in	ADP
ftr-352	242	15	the	the	DET
ftr-352	242	16	2008	2008	NUM
ftr-352	242	17	report	report	NOUN
ftr-352	242	18	,	,	PUNCT
ftr-352	242	19	to	to	ADP
ftr-352	242	20	wit	wit	NOUN
ftr-352	242	21	:	:	PUNCT
ftr-352	242	22	the	the	DET
ftr-352	242	23	legal	legal	ADJ
ftr-352	242	24	form	form	NOUN
ftr-352	242	25	chosen	choose	VERB
ftr-352	242	26	,	,	PUNCT
ftr-352	242	27	permanent	permanent	ADJ
ftr-352	242	28	establishment	establishment	NOUN
ftr-352	242	29	or	or	CCONJ
ftr-352	242	30	subsidiary	subsidiary	NOUN
ftr-352	242	31	,	,	PUNCT
ftr-352	242	32	may	may	AUX
ftr-352	242	33	have	have	VERB
ftr-352	242	34	some	some	DET
ftr-352	242	35	economic	economic	ADJ
ftr-352	242	36	effects	effect	NOUN
ftr-352	242	37	that	that	PRON
ftr-352	242	38	should	should	AUX
ftr-352	242	39	be	be	AUX
ftr-352	242	40	reflected	reflect	VERB
ftr-352	242	41	in	in	ADP
ftr-352	242	42	the	the	DET
ftr-352	242	43	determination	determination	NOUN
ftr-352	242	44	of	of	ADP
ftr-352	242	45	taxable	taxable	ADJ
ftr-352	242	46	profits	profit	NOUN
ftr-352	242	47	.	.	PUNCT
ftr-352	243	1	thus	thus	ADV
ftr-352	243	2	,	,	PUNCT
ftr-352	243	3	it	it	PRON
ftr-352	243	4	might	might	AUX
ftr-352	243	5	be	be	AUX
ftr-352	243	6	expected	expect	VERB
ftr-352	243	7	that	that	SCONJ
ftr-352	243	8	business	business	NOUN
ftr-352	243	9	done	do	VERB
ftr-352	243	10	through	through	ADP
ftr-352	243	11	pes	pe	NOUN
ftr-352	243	12	is	be	AUX
ftr-352	243	13	actually	actually	ADV
ftr-352	243	14	more	more	ADV
ftr-352	243	15	profitable	profitable	ADJ
ftr-352	243	16	because	because	SCONJ
ftr-352	243	17	of	of	ADP
ftr-352	243	18	the	the	DET
ftr-352	243	19	possibilities	possibility	NOUN
ftr-352	243	20	of	of	ADP
ftr-352	243	21	efficient	efficient	ADJ
ftr-352	243	22	capital	capital	NOUN
ftr-352	243	23	utilization	utilization	NOUN
ftr-352	243	24	,	,	PUNCT
ftr-352	243	25	risk	risk	NOUN
ftr-352	243	26	diversification	diversification	NOUN
ftr-352	243	27	,	,	PUNCT
ftr-352	243	28	economies	economy	NOUN
ftr-352	243	29	of	of	ADP
ftr-352	243	30	scale	scale	NOUN
ftr-352	243	31	etc	etc	X
ftr-352	243	32	.	.	X
ftr-352	244	1	(	(	PUNCT
ftr-352	244	2	paragraph	paragraph	NOUN
ftr-352	244	3	55	55	NUM
ftr-352	244	4	of	of	ADP
ftr-352	244	5	the	the	DET
ftr-352	244	6	2004	2004	NUM
ftr-352	244	7	draft	draft	NOUN
ftr-352	244	8	report	report	NOUN
ftr-352	244	9	)	)	PUNCT
ftr-352	244	10	;	;	PUNCT
ftr-352	244	11	capital	capital	NOUN
ftr-352	244	12	and	and	CCONJ
ftr-352	244	13	risks	risk	NOUN
ftr-352	244	14	are	be	AUX
ftr-352	244	15	not	not	PART
ftr-352	244	16	segregated	segregate	VERB
ftr-352	244	17	from	from	ADP
ftr-352	244	18	each	each	DET
ftr-352	244	19	other	other	ADJ
ftr-352	244	20	within	within	ADP
ftr-352	244	21	a	a	DET
ftr-352	244	22	single	single	ADJ
ftr-352	244	23	legal	legal	ADJ
ftr-352	244	24	enterprise	enterprise	NOUN
ftr-352	244	25	and	and	CCONJ
ftr-352	244	26	therefore	therefore	ADV
ftr-352	244	27	there	there	PRON
ftr-352	244	28	is	be	VERB
ftr-352	244	29	no	no	DET
ftr-352	244	30	basis	basis	NOUN
ftr-352	244	31	for	for	ADP
ftr-352	244	32	guarantee	guarantee	NOUN
ftr-352	244	33	fees	fee	NOUN
ftr-352	244	34	(	(	PUNCT
ftr-352	244	35	paragraph	paragraph	NOUN
ftr-352	244	36	96	96	NUM
ftr-352	244	37	of	of	ADP
ftr-352	244	38	the	the	DET
ftr-352	244	39	2004	2004	NUM
ftr-352	244	40	draft	draft	NOUN
ftr-352	244	41	report	report	NOUN
ftr-352	244	42	)	)	PUNCT
ftr-352	244	43	;	;	PUNCT
ftr-352	244	44	if	if	SCONJ
ftr-352	244	45	the	the	DET
ftr-352	244	46	same	same	ADJ
ftr-352	244	47	functions	function	NOUN
ftr-352	244	48	were	be	AUX
ftr-352	244	49	carried	carry	VERB
ftr-352	244	50	on	on	ADP
ftr-352	244	51	through	through	ADP
ftr-352	244	52	a	a	DET
ftr-352	244	53	subsidiary	subsidiary	NOUN
ftr-352	244	54	in	in	ADP
ftr-352	244	55	the	the	DET
ftr-352	244	56	host	host	NOUN
ftr-352	244	57	country	country	NOUN
ftr-352	244	58	,	,	PUNCT
ftr-352	244	59	the	the	DET
ftr-352	244	60	subsidiary	subsidiary	NOUN
ftr-352	244	61	may	may	AUX
ftr-352	244	62	be	be	AUX
ftr-352	244	63	required	require	VERB
ftr-352	244	64	by	by	ADP
ftr-352	244	65	thin	thin	ADJ
ftr-352	244	66	capitalization	capitalization	NOUN
ftr-352	244	67	rules	rule	NOUN
ftr-352	244	68	to	to	PART
ftr-352	244	69	have	have	VERB
ftr-352	244	70	some	some	DET
ftr-352	244	71	equity	equity	NOUN
ftr-352	244	72	or	or	CCONJ
ftr-352	244	73	"	"	PUNCT
ftr-352	244	74	free	free	ADJ
ftr-352	244	75	capital	capital	NOUN
ftr-352	244	76	.	.	PUNCT
ftr-352	244	77	"	"	PUNCT
ftr-352	245	1	therefore	therefore	ADV
ftr-352	245	2	the	the	DET
ftr-352	245	3	permanent	permanent	ADJ
ftr-352	245	4	establishment	establishment	NOUN
ftr-352	245	5	needs	need	VERB
ftr-352	245	6	a	a	DET
ftr-352	245	7	certain	certain	ADJ
ftr-352	245	8	amount	amount	NOUN
ftr-352	245	9	of	of	ADP
ftr-352	245	10	free	free	ADJ
ftr-352	245	11	capital	capital	NOUN
ftr-352	245	12	(	(	PUNCT
ftr-352	245	13	paragraph	paragraph	NOUN
ftr-352	245	14	149	149	NUM
ftr-352	245	15	of	of	ADP
ftr-352	245	16	the	the	DET
ftr-352	245	17	2006	2006	NUM
ftr-352	245	18	draft	draft	NOUN
ftr-352	245	19	report	report	NOUN
ftr-352	245	20	)	)	PUNCT
ftr-352	245	21	.	.	PUNCT
ftr-352	246	1	it	it	PRON
ftr-352	246	2	is	be	AUX
ftr-352	246	3	submitted	submit	VERB
ftr-352	246	4	other	other	ADJ
ftr-352	246	5	arguments	argument	NOUN
ftr-352	246	6	can	can	AUX
ftr-352	246	7	be	be	AUX
ftr-352	246	8	raised	raise	VERB
ftr-352	246	9	why	why	SCONJ
ftr-352	246	10	the	the	DET
ftr-352	246	11	permanent	permanent	ADJ
ftr-352	246	12	establishment	establishment	NOUN
ftr-352	246	13	should	should	AUX
ftr-352	246	14	not	not	PART
ftr-352	246	15	be	be	AUX
ftr-352	246	16	deemed	deem	VERB
ftr-352	246	17	as	as	ADP
ftr-352	246	18	subsidiary	subsidiary	NOUN
ftr-352	246	19	for	for	ADP
ftr-352	246	20	profit	profit	NOUN
ftr-352	246	21	allocation	allocation	NOUN
ftr-352	246	22	purposes	purpose	NOUN
ftr-352	246	23	such	such	ADJ
ftr-352	246	24	as	as	ADP
ftr-352	246	25	the	the	DET
ftr-352	246	26	following	follow	VERB
ftr-352	246	27	arguments	argument	NOUN
ftr-352	246	28	that	that	PRON
ftr-352	246	29	i	i	PRON
ftr-352	246	30	raised	raise	VERB
ftr-352	246	31	in	in	ADP
ftr-352	246	32	my	my	PRON
ftr-352	246	33	dissertation	dissertation	NOUN
ftr-352	246	34	:	:	PUNCT
ftr-352	246	35	72	72	NUM
ftr-352	247	1	[	[	X
ftr-352	247	2	vol10:1	vol10:1	PROPN
ftr-352	247	3	the	the	DET
ftr-352	247	4	new	new	ADJ
ftr-352	247	5	oecd	oecd	PROPN
ftr-352	247	6	approach	approach	NOUN
ftr-352	247	7	on	on	ADP
ftr-352	247	8	profit	profit	NOUN
ftr-352	247	9	allocation	allocation	NOUN
ftr-352	247	10	minimum	minimum	NOUN
ftr-352	247	11	endowment	endowment	NOUN
ftr-352	247	12	capital	capital	NOUN
ftr-352	247	13	requirements	requirement	NOUN
ftr-352	247	14	or	or	CCONJ
ftr-352	247	15	solvency	solvency	NOUN
ftr-352	247	16	requirements	requirement	NOUN
ftr-352	247	17	are	be	AUX
ftr-352	247	18	not	not	PART
ftr-352	247	19	posed	pose	VERB
ftr-352	247	20	separately	separately	ADV
ftr-352	247	21	for	for	ADP
ftr-352	247	22	permanent	permanent	ADJ
ftr-352	247	23	establishments	establishment	NOUN
ftr-352	247	24	;	;	PUNCT
ftr-352	247	25	a	a	DET
ftr-352	247	26	permanent	permanent	ADJ
ftr-352	247	27	establishment	establishment	NOUN
ftr-352	247	28	does	do	AUX
ftr-352	247	29	not	not	PART
ftr-352	247	30	have	have	VERB
ftr-352	247	31	its	its	PRON
ftr-352	247	32	own	own	ADJ
ftr-352	247	33	shareholders	shareholder	NOUN
ftr-352	247	34	and	and	CCONJ
ftr-352	247	35	should	should	AUX
ftr-352	247	36	not	not	PART
ftr-352	247	37	be	be	AUX
ftr-352	247	38	deemed	deem	VERB
ftr-352	247	39	to	to	PART
ftr-352	247	40	organize	organize	VERB
ftr-352	247	41	its	its	PRON
ftr-352	247	42	own	own	ADJ
ftr-352	247	43	meeting	meeting	NOUN
ftr-352	247	44	of	of	ADP
ftr-352	247	45	shareholders	shareholder	NOUN
ftr-352	247	46	.	.	PUNCT
ftr-352	248	1	these	these	DET
ftr-352	248	2	arguments	argument	NOUN
ftr-352	248	3	were	be	AUX
ftr-352	248	4	the	the	DET
ftr-352	248	5	reason	reason	NOUN
ftr-352	248	6	why	why	SCONJ
ftr-352	248	7	in	in	ADP
ftr-352	248	8	my	my	PRON
ftr-352	248	9	dissertation	dissertation	NOUN
ftr-352	248	10	i	i	PRON
ftr-352	248	11	gave	give	VERB
ftr-352	248	12	preference	preference	NOUN
ftr-352	248	13	to	to	ADP
ftr-352	248	14	what	what	PRON
ftr-352	248	15	i	i	PRON
ftr-352	248	16	called	call	VERB
ftr-352	248	17	the	the	DET
ftr-352	248	18	broad	broad	ADJ
ftr-352	248	19	functional	functional	ADJ
ftr-352	248	20	approach	approach	NOUN
ftr-352	248	21	to	to	ADP
ftr-352	248	22	the	the	DET
ftr-352	248	23	separate	separate	ADJ
ftr-352	248	24	enterprise	enterprise	NOUN
ftr-352	248	25	theory	theory	NOUN
ftr-352	248	26	and	and	CCONJ
ftr-352	248	27	what	what	PRON
ftr-352	248	28	the	the	DET
ftr-352	248	29	oecd	oecd	PROPN
ftr-352	248	30	calls	call	VERB
ftr-352	248	31	the	the	DET
ftr-352	248	32	functionally	functionally	ADV
ftr-352	248	33	separate	separate	ADJ
ftr-352	248	34	enterprise	enterprise	NOUN
ftr-352	248	35	theory.13	theory.13	NOUN
ftr-352	248	36	all	all	DET
ftr-352	248	37	arguments	argument	NOUN
ftr-352	248	38	mentioned	mention	VERB
ftr-352	248	39	above	above	ADV
ftr-352	248	40	can	can	AUX
ftr-352	248	41	be	be	AUX
ftr-352	248	42	summarized	summarize	VERB
ftr-352	248	43	into	into	ADP
ftr-352	248	44	one	one	NUM
ftr-352	248	45	broad	broad	ADJ
ftr-352	248	46	argument	argument	NOUN
ftr-352	248	47	:	:	PUNCT
ftr-352	248	48	legal	legal	ADJ
ftr-352	248	49	requirements	requirement	NOUN
ftr-352	248	50	posed	pose	VERB
ftr-352	248	51	to	to	ADP
ftr-352	248	52	subsidiaries	subsidiary	NOUN
ftr-352	248	53	that	that	PRON
ftr-352	248	54	have	have	VERB
ftr-352	248	55	nothing	nothing	PRON
ftr-352	248	56	to	to	PART
ftr-352	248	57	do	do	VERB
ftr-352	248	58	with	with	ADP
ftr-352	248	59	people	people	NOUN
ftr-352	248	60	functions	function	NOUN
ftr-352	248	61	should	should	AUX
ftr-352	248	62	not	not	PART
ftr-352	248	63	be	be	AUX
ftr-352	248	64	deemed	deem	VERB
ftr-352	248	65	to	to	PART
ftr-352	248	66	apply	apply	VERB
ftr-352	248	67	to	to	ADP
ftr-352	248	68	permanent	permanent	ADJ
ftr-352	248	69	establishments	establishment	NOUN
ftr-352	248	70	.	.	PUNCT
ftr-352	249	1	due	due	ADP
ftr-352	249	2	to	to	ADP
ftr-352	249	3	these	these	DET
ftr-352	249	4	differences	difference	NOUN
ftr-352	249	5	in	in	ADP
ftr-352	249	6	legal	legal	ADJ
ftr-352	249	7	requirements	requirement	NOUN
ftr-352	249	8	the	the	DET
ftr-352	249	9	determination	determination	NOUN
ftr-352	249	10	of	of	ADP
ftr-352	249	11	the	the	DET
ftr-352	249	12	tax	tax	NOUN
ftr-352	249	13	base	base	NOUN
ftr-352	249	14	for	for	ADP
ftr-352	249	15	permanent	permanent	ADJ
ftr-352	249	16	establishments	establishment	NOUN
ftr-352	249	17	differs	differ	VERB
ftr-352	249	18	from	from	ADP
ftr-352	249	19	that	that	PRON
ftr-352	249	20	of	of	ADP
ftr-352	249	21	subsidiaries	subsidiary	NOUN
ftr-352	249	22	.	.	PUNCT
ftr-352	250	1	the	the	DET
ftr-352	250	2	most	most	ADV
ftr-352	250	3	important	important	ADJ
ftr-352	250	4	other	other	ADJ
ftr-352	250	5	legal	legal	ADJ
ftr-352	250	6	difference	difference	NOUN
ftr-352	250	7	,	,	PUNCT
ftr-352	250	8	to	to	ADP
ftr-352	250	9	wit	wit	NOUN
ftr-352	250	10	the	the	DET
ftr-352	250	11	fact	fact	NOUN
ftr-352	250	12	that	that	SCONJ
ftr-352	250	13	a	a	DET
ftr-352	250	14	contract	contract	NOUN
ftr-352	250	15	is	be	AUX
ftr-352	250	16	not	not	PART
ftr-352	250	17	available	available	ADJ
ftr-352	250	18	for	for	ADP
ftr-352	250	19	internal	internal	ADJ
ftr-352	250	20	delivery	delivery	NOUN
ftr-352	250	21	of	of	ADP
ftr-352	250	22	goods	good	NOUN
ftr-352	250	23	,	,	PUNCT
ftr-352	250	24	services	service	NOUN
ftr-352	250	25	and	and	CCONJ
ftr-352	250	26	assets	asset	NOUN
ftr-352	250	27	,	,	PUNCT
ftr-352	250	28	should	should	AUX
ftr-352	250	29	not	not	PART
ftr-352	250	30	result	result	VERB
ftr-352	250	31	in	in	ADP
ftr-352	250	32	a	a	DET
ftr-352	250	33	different	different	ADJ
ftr-352	250	34	determination	determination	NOUN
ftr-352	250	35	of	of	ADP
ftr-352	250	36	the	the	DET
ftr-352	250	37	tax	tax	NOUN
ftr-352	250	38	base	base	NOUN
ftr-352	250	39	as	as	SCONJ
ftr-352	250	40	this	this	DET
ftr-352	250	41	difference	difference	NOUN
ftr-352	250	42	concerns	concern	VERB
ftr-352	250	43	the	the	DET
ftr-352	250	44	performance	performance	NOUN
ftr-352	250	45	of	of	ADP
ftr-352	250	46	people	people	NOUN
ftr-352	250	47	functions	function	NOUN
ftr-352	250	48	.	.	PUNCT
ftr-352	251	1	the	the	DET
ftr-352	251	2	people	people	NOUN
ftr-352	251	3	functions	function	NOUN
ftr-352	251	4	performed	perform	VERB
ftr-352	251	5	,	,	PUNCT
ftr-352	251	6	associated	associated	ADJ
ftr-352	251	7	risks	risk	NOUN
ftr-352	251	8	and	and	CCONJ
ftr-352	251	9	capital	capital	NOUN
ftr-352	251	10	required	require	VERB
ftr-352	251	11	to	to	PART
ftr-352	251	12	perform	perform	VERB
ftr-352	251	13	these	these	DET
ftr-352	251	14	people	people	NOUN
ftr-352	251	15	functions	function	NOUN
ftr-352	251	16	are	be	AUX
ftr-352	251	17	the	the	DET
ftr-352	251	18	same	same	ADJ
ftr-352	251	19	whether	whether	SCONJ
ftr-352	251	20	performed	perform	VERB
ftr-352	251	21	by	by	ADP
ftr-352	251	22	a	a	DET
ftr-352	251	23	permanent	permanent	ADJ
ftr-352	251	24	establishment	establishment	NOUN
ftr-352	251	25	or	or	CCONJ
ftr-352	251	26	by	by	ADP
ftr-352	251	27	a	a	DET
ftr-352	251	28	subsidiary	subsidiary	NOUN
ftr-352	251	29	.	.	PUNCT
ftr-352	252	1	like	like	SCONJ
ftr-352	252	2	the	the	DET
ftr-352	252	3	oecd	oecd	PROPN
ftr-352	252	4	advocates	advocate	NOUN
ftr-352	252	5	functions	function	NOUN
ftr-352	252	6	should	should	AUX
ftr-352	252	7	be	be	AUX
ftr-352	252	8	analyzed	analyze	VERB
ftr-352	252	9	and	and	CCONJ
ftr-352	252	10	internal	internal	ADJ
ftr-352	252	11	dealings	dealing	NOUN
ftr-352	252	12	should	should	AUX
ftr-352	252	13	be	be	AUX
ftr-352	252	14	remunerated	remunerate	VERB
ftr-352	252	15	at	at	ADP
ftr-352	252	16	arm	arm	NOUN
ftr-352	252	17	's	's	PART
ftr-352	252	18	length	length	NOUN
ftr-352	252	19	.	.	PUNCT
ftr-352	253	1	moreover	moreover	ADV
ftr-352	253	2	a	a	DET
ftr-352	253	3	certain	certain	ADJ
ftr-352	253	4	amount	amount	NOUN
ftr-352	253	5	of	of	ADP
ftr-352	253	6	capital	capital	NOUN
ftr-352	253	7	should	should	AUX
ftr-352	253	8	be	be	AUX
ftr-352	253	9	allocated	allocate	VERB
ftr-352	253	10	to	to	ADP
ftr-352	253	11	the	the	DET
ftr-352	253	12	permanent	permanent	ADJ
ftr-352	253	13	establishment	establishment	NOUN
ftr-352	253	14	,	,	PUNCT
ftr-352	253	15	not	not	PART
ftr-352	253	16	because	because	SCONJ
ftr-352	253	17	legal	legal	ADJ
ftr-352	253	18	reality	reality	NOUN
ftr-352	253	19	requires	require	VERB
ftr-352	253	20	so	so	ADV
ftr-352	253	21	but	but	CCONJ
ftr-352	253	22	because	because	SCONJ
ftr-352	253	23	economic	economic	ADJ
ftr-352	253	24	reality	reality	NOUN
ftr-352	253	25	is	be	AUX
ftr-352	253	26	that	that	SCONJ
ftr-352	253	27	functions	function	NOUN
ftr-352	253	28	can	can	AUX
ftr-352	253	29	not	not	PART
ftr-352	253	30	be	be	AUX
ftr-352	253	31	performed	perform	VERB
ftr-352	253	32	and	and	CCONJ
ftr-352	253	33	risks	risk	NOUN
ftr-352	253	34	can	can	AUX
ftr-352	253	35	not	not	PART
ftr-352	253	36	be	be	AUX
ftr-352	253	37	taken	take	VERB
ftr-352	253	38	without	without	ADP
ftr-352	253	39	capital	capital	NOUN
ftr-352	253	40	.	.	PUNCT
ftr-352	254	1	thus	thus	ADV
ftr-352	254	2	the	the	DET
ftr-352	254	3	answer	answer	NOUN
ftr-352	254	4	to	to	ADP
ftr-352	254	5	the	the	DET
ftr-352	254	6	research	research	NOUN
ftr-352	254	7	question	question	NOUN
ftr-352	254	8	of	of	ADP
ftr-352	254	9	whether	whether	SCONJ
ftr-352	254	10	or	or	CCONJ
ftr-352	254	11	not	not	PART
ftr-352	254	12	the	the	DET
ftr-352	254	13	choice	choice	NOUN
ftr-352	254	14	between	between	ADP
ftr-352	254	15	permanent	permanent	ADJ
ftr-352	254	16	establishment	establishment	NOUN
ftr-352	254	17	and	and	CCONJ
ftr-352	254	18	subsidiary	subsidiary	NOUN
ftr-352	254	19	may	may	AUX
ftr-352	254	20	be	be	AUX
ftr-352	254	21	influenced	influence	VERB
ftr-352	254	22	by	by	ADP
ftr-352	254	23	differences	difference	NOUN
ftr-352	254	24	in	in	ADP
ftr-352	254	25	taxation	taxation	NOUN
ftr-352	254	26	of	of	ADP
ftr-352	254	27	profits	profit	NOUN
ftr-352	254	28	is	be	AUX
ftr-352	254	29	affirmative	affirmative	ADJ
ftr-352	254	30	.	.	PUNCT
ftr-352	255	1	differences	difference	NOUN
ftr-352	255	2	in	in	ADP
ftr-352	255	3	legal	legal	ADJ
ftr-352	255	4	requirements	requirement	NOUN
ftr-352	255	5	caused	cause	VERB
ftr-352	255	6	by	by	ADP
ftr-352	255	7	differences	difference	NOUN
ftr-352	255	8	in	in	ADP
ftr-352	255	9	legal	legal	ADJ
ftr-352	255	10	form	form	NOUN
ftr-352	255	11	may	may	AUX
ftr-352	255	12	result	result	VERB
ftr-352	255	13	in	in	ADP
ftr-352	255	14	a	a	DET
ftr-352	255	15	different	different	ADJ
ftr-352	255	16	economic	economic	ADJ
ftr-352	255	17	reality	reality	NOUN
ftr-352	255	18	that	that	PRON
ftr-352	255	19	is	be	AUX
ftr-352	255	20	not	not	PART
ftr-352	255	21	the	the	DET
ftr-352	255	22	result	result	NOUN
ftr-352	255	23	of	of	ADP
ftr-352	255	24	people	people	NOUN
ftr-352	255	25	functions	function	NOUN
ftr-352	255	26	and	and	CCONJ
ftr-352	255	27	therefore	therefore	ADV
ftr-352	255	28	should	should	AUX
ftr-352	255	29	not	not	PART
ftr-352	255	30	be	be	AUX
ftr-352	255	31	neutralized	neutralize	VERB
ftr-352	255	32	.	.	PUNCT
ftr-352	256	1	the	the	DET
ftr-352	256	2	functionally	functionally	ADV
ftr-352	256	3	separate	separate	ADJ
ftr-352	256	4	enterprise	enterprise	NOUN
ftr-352	256	5	theory	theory	NOUN
ftr-352	256	6	only	only	ADV
ftr-352	256	7	requires	require	VERB
ftr-352	256	8	similar	similar	ADJ
ftr-352	256	9	treatment	treatment	NOUN
ftr-352	256	10	of	of	ADP
ftr-352	256	11	permanent	permanent	ADJ
ftr-352	256	12	establishments	establishment	NOUN
ftr-352	256	13	and	and	CCONJ
ftr-352	256	14	subsidiaries	subsidiary	NOUN
ftr-352	256	15	in	in	ADP
ftr-352	256	16	respect	respect	NOUN
ftr-352	256	17	of	of	ADP
ftr-352	256	18	people	people	NOUN
ftr-352	256	19	functions	function	NOUN
ftr-352	256	20	and	and	CCONJ
ftr-352	256	21	the	the	DET
ftr-352	256	22	risks	risk	NOUN
ftr-352	256	23	inherent	inherent	ADJ
ftr-352	256	24	to	to	ADP
ftr-352	256	25	significant	significant	ADJ
ftr-352	256	26	people	people	NOUN
ftr-352	256	27	functions	function	NOUN
ftr-352	256	28	,	,	PUNCT
ftr-352	256	29	as	as	ADV
ftr-352	256	30	well	well	ADV
ftr-352	256	31	as	as	ADP
ftr-352	256	32	the	the	DET
ftr-352	256	33	allocation	allocation	NOUN
ftr-352	256	34	of	of	ADP
ftr-352	256	35	assets	asset	NOUN
ftr-352	256	36	used	use	VERB
ftr-352	256	37	for	for	ADP
ftr-352	256	38	fulfilling	fulfil	VERB
ftr-352	256	39	the	the	DET
ftr-352	256	40	functions	function	NOUN
ftr-352	256	41	.	.	PUNCT
ftr-352	257	1	it	it	PRON
ftr-352	257	2	does	do	AUX
ftr-352	257	3	not	not	PART
ftr-352	257	4	require	require	VERB
ftr-352	257	5	to	to	PART
ftr-352	257	6	deem	deem	VERB
ftr-352	257	7	legal	legal	ADJ
ftr-352	257	8	requirements	requirement	NOUN
ftr-352	257	9	that	that	PRON
ftr-352	257	10	apply	apply	VERB
ftr-352	257	11	to	to	ADP
ftr-352	257	12	subsidiaries	subsidiary	NOUN
ftr-352	257	13	and	and	CCONJ
ftr-352	257	14	13	13	NUM
ftr-352	257	15	.	.	PUNCT
ftr-352	258	1	i.jj	i.jj	VERB
ftr-352	258	2	.	.	PROPN
ftr-352	258	3	burgers	burger	NOUN
ftr-352	258	4	,	,	PUNCT
ftr-352	258	5	taxation	taxation	NOUN
ftr-352	258	6	and	and	CCONJ
ftr-352	258	7	supervision	supervision	NOUN
ftr-352	258	8	of	of	ADP
ftr-352	258	9	internationally	internationally	ADV
ftr-352	258	10	operating	operate	VERB
ftr-352	258	11	banks	bank	NOUN
ftr-352	258	12	,	,	PUNCT
ftr-352	258	13	a	a	DET
ftr-352	258	14	comparative	comparative	ADJ
ftr-352	258	15	study	study	NOUN
ftr-352	258	16	of	of	ADP
ftr-352	258	17	banks	bank	NOUN
ftr-352	258	18	and	and	CCONJ
ftr-352	258	19	other	other	ADJ
ftr-352	258	20	enterprises	enterprise	NOUN
ftr-352	258	21	,	,	PUNCT
ftr-352	258	22	ibfd	ibfd	VERB
ftr-352	258	23	,	,	PUNCT
ftr-352	258	24	amsterdam	amsterdam	PROPN
ftr-352	258	25	,	,	PUNCT
ftr-352	258	26	1991	1991	NUM
ftr-352	258	27	,	,	PUNCT
ftr-352	258	28	chapter	chapter	NOUN
ftr-352	258	29	22	22	NUM
ftr-352	258	30	.	.	PUNCT
ftr-352	259	1	2009	2009	NUM
ftr-352	259	2	]	]	PUNCT
ftr-352	259	3	73	73	NUM
ftr-352	259	4	florida	florida	PROPN
ftr-352	259	5	tax	tax	NOUN
ftr-352	259	6	review	review	NOUN
ftr-352	259	7	not	not	PART
ftr-352	259	8	to	to	ADP
ftr-352	259	9	permanent	permanent	ADJ
ftr-352	259	10	establishments	establishment	NOUN
ftr-352	259	11	and	and	CCONJ
ftr-352	259	12	that	that	PRON
ftr-352	259	13	have	have	VERB
ftr-352	259	14	nothing	nothing	PRON
ftr-352	259	15	to	to	PART
ftr-352	259	16	do	do	VERB
ftr-352	259	17	with	with	ADP
ftr-352	259	18	people	people	NOUN
ftr-352	259	19	functions	function	NOUN
ftr-352	259	20	to	to	PART
ftr-352	259	21	apply	apply	VERB
ftr-352	259	22	to	to	ADP
ftr-352	259	23	permanent	permanent	ADJ
ftr-352	259	24	establishments	establishment	NOUN
ftr-352	259	25	.	.	PUNCT
ftr-352	260	1	this	this	DET
ftr-352	260	2	argument	argument	NOUN
ftr-352	260	3	,	,	PUNCT
ftr-352	260	4	however	however	ADV
ftr-352	260	5	,	,	PUNCT
ftr-352	260	6	is	be	AUX
ftr-352	260	7	not	not	PART
ftr-352	260	8	the	the	DET
ftr-352	260	9	only	only	ADJ
ftr-352	260	10	argument	argument	NOUN
ftr-352	260	11	why	why	SCONJ
ftr-352	260	12	-it	-it	NOUN
ftr-352	260	13	is	be	AUX
ftr-352	260	14	submitted	submit	VERB
ftr-352	260	15	that	that	SCONJ
ftr-352	260	16	the	the	DET
ftr-352	260	17	research	research	NOUN
ftr-352	260	18	question	question	NOUN
ftr-352	260	19	should	should	AUX
ftr-352	260	20	be	be	AUX
ftr-352	260	21	answered	answer	VERB
ftr-352	260	22	in	in	ADP
ftr-352	260	23	the	the	DET
ftr-352	260	24	affirmative	affirmative	NOUN
ftr-352	260	25	.	.	PUNCT
ftr-352	261	1	there	there	PRON
ftr-352	261	2	is	be	VERB
ftr-352	261	3	another	another	DET
ftr-352	261	4	argument	argument	NOUN
ftr-352	261	5	,	,	PUNCT
ftr-352	261	6	which	which	PRON
ftr-352	261	7	was	be	AUX
ftr-352	261	8	raised	raise	VERB
ftr-352	261	9	in	in	ADP
ftr-352	261	10	the	the	DET
ftr-352	261	11	2004	2004	NUM
ftr-352	261	12	draft	draft	NOUN
ftr-352	261	13	report	report	NOUN
ftr-352	261	14	,	,	PUNCT
ftr-352	261	15	but	but	CCONJ
ftr-352	261	16	for	for	ADP
ftr-352	261	17	reasons	reason	NOUN
ftr-352	261	18	not	not	PART
ftr-352	261	19	clear	clear	ADJ
ftr-352	261	20	to	to	ADP
ftr-352	261	21	me	i	PRON
ftr-352	261	22	,	,	PUNCT
ftr-352	261	23	was	be	AUX
ftr-352	261	24	not	not	PART
ftr-352	261	25	included	include	VERB
ftr-352	261	26	in	in	ADP
ftr-352	261	27	later	later	ADV
ftr-352	261	28	(	(	PUNCT
ftr-352	261	29	draft	draft	NOUN
ftr-352	261	30	)	)	PUNCT
ftr-352	261	31	reports	report	NOUN
ftr-352	261	32	.	.	PUNCT
ftr-352	262	1	paragraph	paragraph	NOUN
ftr-352	262	2	55	55	NUM
ftr-352	262	3	of	of	ADP
ftr-352	262	4	the	the	DET
ftr-352	262	5	2004	2004	NUM
ftr-352	262	6	draft	draft	NOUN
ftr-352	262	7	report	report	NOUN
ftr-352	262	8	reads	read	VERB
ftr-352	262	9	:	:	PUNCT
ftr-352	262	10	"	"	PUNCT
ftr-352	262	11	it	it	PRON
ftr-352	262	12	might	might	AUX
ftr-352	262	13	be	be	AUX
ftr-352	262	14	expected	expect	VERB
ftr-352	262	15	that	that	SCONJ
ftr-352	262	16	business	business	NOUN
ftr-352	262	17	done	do	VERB
ftr-352	262	18	through	through	ADP
ftr-352	262	19	pes	pe	NOUN
ftr-352	262	20	is	be	AUX
ftr-352	262	21	actually	actually	ADV
ftr-352	262	22	more	more	ADV
ftr-352	262	23	profitable	profitable	ADJ
ftr-352	262	24	because	because	SCONJ
ftr-352	262	25	of	of	ADP
ftr-352	262	26	the	the	DET
ftr-352	262	27	possibilities	possibility	NOUN
ftr-352	262	28	of	of	ADP
ftr-352	262	29	efficient	efficient	ADJ
ftr-352	262	30	capital	capital	NOUN
ftr-352	262	31	utilization	utilization	NOUN
ftr-352	262	32	,	,	PUNCT
ftr-352	262	33	risk	risk	NOUN
ftr-352	262	34	diversification	diversification	NOUN
ftr-352	262	35	,	,	PUNCT
ftr-352	262	36	economies	economy	NOUN
ftr-352	262	37	of	of	ADP
ftr-352	262	38	scale	scale	NOUN
ftr-352	262	39	,	,	PUNCT
ftr-352	262	40	etc	etc	X
ftr-352	262	41	.	.	PUNCT
ftr-352	262	42	"	"	PUNCT
ftr-352	263	1	perhaps	perhaps	ADV
ftr-352	263	2	the	the	DET
ftr-352	263	3	oecd	oecd	PROPN
ftr-352	263	4	decided	decide	VERB
ftr-352	263	5	not	not	PART
ftr-352	263	6	to	to	PART
ftr-352	263	7	include	include	VERB
ftr-352	263	8	this	this	DET
ftr-352	263	9	argument	argument	NOUN
ftr-352	263	10	in	in	ADP
ftr-352	263	11	later	later	ADJ
ftr-352	263	12	versions	version	NOUN
ftr-352	263	13	because	because	SCONJ
ftr-352	263	14	of	of	ADP
ftr-352	263	15	lack	lack	NOUN
ftr-352	263	16	of	of	ADP
ftr-352	263	17	proof	proof	NOUN
ftr-352	263	18	.	.	PUNCT
ftr-352	264	1	the	the	DET
ftr-352	264	2	fact	fact	NOUN
ftr-352	264	3	is	be	AUX
ftr-352	264	4	that	that	SCONJ
ftr-352	264	5	if	if	SCONJ
ftr-352	264	6	this	this	DET
ftr-352	264	7	argument	argument	NOUN
ftr-352	264	8	is	be	AUX
ftr-352	264	9	true	true	ADJ
ftr-352	264	10	it	it	PRON
ftr-352	264	11	will	will	AUX
ftr-352	264	12	result	result	VERB
ftr-352	264	13	in	in	ADP
ftr-352	264	14	differences	difference	NOUN
ftr-352	264	15	in	in	ADP
ftr-352	264	16	tax	tax	NOUN
ftr-352	264	17	base	base	NOUN
ftr-352	264	18	in	in	ADP
ftr-352	264	19	case	case	NOUN
ftr-352	264	20	similar	similar	ADJ
ftr-352	264	21	activities	activity	NOUN
ftr-352	264	22	are	be	AUX
ftr-352	264	23	performed	perform	VERB
ftr-352	264	24	by	by	ADP
ftr-352	264	25	a	a	DET
ftr-352	264	26	permanent	permanent	ADJ
ftr-352	264	27	establishment	establishment	NOUN
ftr-352	264	28	or	or	CCONJ
ftr-352	264	29	by	by	ADP
ftr-352	264	30	a	a	DET
ftr-352	264	31	subsidiary	subsidiary	NOUN
ftr-352	264	32	.	.	PUNCT
ftr-352	265	1	vi	vi	X
ftr-352	265	2	.	.	NOUN
ftr-352	265	3	conclusion	conclusion	NOUN
ftr-352	265	4	as	as	ADP
ftr-352	265	5	the	the	DET
ftr-352	265	6	analysis	analysis	NOUN
ftr-352	265	7	above	above	ADV
ftr-352	265	8	shows	show	VERB
ftr-352	265	9	the	the	DET
ftr-352	265	10	answer	answer	NOUN
ftr-352	265	11	to	to	ADP
ftr-352	265	12	the	the	DET
ftr-352	265	13	research	research	NOUN
ftr-352	265	14	question	question	NOUN
ftr-352	265	15	is	be	AUX
ftr-352	265	16	that	that	SCONJ
ftr-352	265	17	it	it	PRON
ftr-352	265	18	may	may	AUX
ftr-352	265	19	make	make	VERB
ftr-352	265	20	a	a	DET
ftr-352	265	21	difference	difference	NOUN
ftr-352	265	22	for	for	SCONJ
ftr-352	265	23	tax	tax	NOUN
ftr-352	265	24	payers	payer	NOUN
ftr-352	265	25	to	to	PART
ftr-352	265	26	perform	perform	VERB
ftr-352	265	27	their	their	PRON
ftr-352	265	28	activities	activity	NOUN
ftr-352	265	29	through	through	ADP
ftr-352	265	30	a	a	DET
ftr-352	265	31	permanent	permanent	ADJ
ftr-352	265	32	establishment	establishment	NOUN
ftr-352	265	33	instead	instead	ADV
ftr-352	265	34	of	of	ADP
ftr-352	265	35	through	through	ADP
ftr-352	265	36	a	a	DET
ftr-352	265	37	subsidiary	subsidiary	NOUN
ftr-352	265	38	.	.	PUNCT
ftr-352	266	1	in	in	ADP
ftr-352	266	2	case	case	NOUN
ftr-352	266	3	the	the	DET
ftr-352	266	4	functionally	functionally	ADV
ftr-352	266	5	separate	separate	ADJ
ftr-352	266	6	entity	entity	NOUN
ftr-352	266	7	theory	theory	NOUN
ftr-352	266	8	as	as	SCONJ
ftr-352	266	9	advocated	advocate	VERB
ftr-352	266	10	by	by	ADP
ftr-352	266	11	oecd	oecd	PROPN
ftr-352	266	12	will	will	AUX
ftr-352	266	13	be	be	AUX
ftr-352	266	14	applied	apply	VERB
ftr-352	266	15	permanent	permanent	ADJ
ftr-352	266	16	establishments	establishment	NOUN
ftr-352	266	17	and	and	CCONJ
ftr-352	266	18	subsidiaries	subsidiary	NOUN
ftr-352	266	19	will	will	AUX
ftr-352	266	20	be	be	AUX
ftr-352	266	21	treated	treat	VERB
ftr-352	266	22	neutral	neutral	ADJ
ftr-352	266	23	as	as	ADV
ftr-352	266	24	far	far	ADV
ftr-352	266	25	as	as	SCONJ
ftr-352	266	26	the	the	DET
ftr-352	266	27	functional	functional	ADJ
ftr-352	266	28	analysis	analysis	NOUN
ftr-352	266	29	and	and	CCONJ
ftr-352	266	30	comparability	comparability	NOUN
ftr-352	266	31	analysis	analysis	NOUN
ftr-352	266	32	is	be	AUX
ftr-352	266	33	concerned	concern	VERB
ftr-352	266	34	.	.	PUNCT
ftr-352	267	1	people	people	NOUN
ftr-352	267	2	functions	function	NOUN
ftr-352	267	3	are	be	AUX
ftr-352	267	4	remunerated	remunerate	VERB
ftr-352	267	5	in	in	ADP
ftr-352	267	6	a	a	DET
ftr-352	267	7	similar	similar	ADJ
ftr-352	267	8	way	way	NOUN
ftr-352	267	9	.	.	PUNCT
ftr-352	268	1	the	the	DET
ftr-352	268	2	oecd	oecd	PROPN
ftr-352	268	3	however	however	ADV
ftr-352	268	4	does	do	AUX
ftr-352	268	5	not	not	PART
ftr-352	268	6	deem	deem	VERB
ftr-352	268	7	the	the	DET
ftr-352	268	8	permanent	permanent	ADJ
ftr-352	268	9	establishment	establishment	NOUN
ftr-352	268	10	as	as	ADP
ftr-352	268	11	subsidiary	subsidiary	NOUN
ftr-352	268	12	for	for	ADP
ftr-352	268	13	two	two	NUM
ftr-352	268	14	reasons	reason	NOUN
ftr-352	268	15	:	:	PUNCT
ftr-352	268	16	legal	legal	ADJ
ftr-352	268	17	requirements	requirement	NOUN
ftr-352	268	18	for	for	ADP
ftr-352	268	19	permanent	permanent	ADJ
ftr-352	268	20	establishments	establishment	NOUN
ftr-352	268	21	differ	differ	VERB
ftr-352	268	22	from	from	ADP
ftr-352	268	23	those	those	PRON
ftr-352	268	24	for	for	ADP
ftr-352	268	25	subsidiaries	subsidiary	NOUN
ftr-352	268	26	,	,	PUNCT
ftr-352	268	27	a	a	DET
ftr-352	268	28	difference	difference	NOUN
ftr-352	268	29	that	that	PRON
ftr-352	268	30	is	be	AUX
ftr-352	268	31	not	not	PART
ftr-352	268	32	directly	directly	ADV
ftr-352	268	33	related	relate	VERB
ftr-352	268	34	to	to	ADP
ftr-352	268	35	people	people	NOUN
ftr-352	268	36	functions	function	NOUN
ftr-352	268	37	performed	perform	VERB
ftr-352	268	38	by	by	ADP
ftr-352	268	39	permanent	permanent	ADJ
ftr-352	268	40	establishments	establishment	NOUN
ftr-352	268	41	or	or	CCONJ
ftr-352	268	42	subsidiaries	subsidiary	NOUN
ftr-352	268	43	and	and	CCONJ
ftr-352	268	44	the	the	DET
ftr-352	268	45	assets	asset	NOUN
ftr-352	268	46	and	and	CCONJ
ftr-352	268	47	capital	capital	NOUN
ftr-352	268	48	needed	need	VERB
ftr-352	268	49	to	to	PART
ftr-352	268	50	perform	perform	VERB
ftr-352	268	51	these	these	DET
ftr-352	268	52	functions	function	NOUN
ftr-352	268	53	and	and	CCONJ
ftr-352	268	54	therefore	therefore	ADV
ftr-352	268	55	should	should	AUX
ftr-352	268	56	not	not	PART
ftr-352	268	57	be	be	AUX
ftr-352	268	58	neutralized	neutralize	VERB
ftr-352	268	59	in	in	ADP
ftr-352	268	60	applying	apply	VERB
ftr-352	268	61	the	the	DET
ftr-352	268	62	functionally	functionally	ADV
ftr-352	268	63	separate	separate	ADJ
ftr-352	268	64	enterprise	enterprise	NOUN
ftr-352	268	65	theory	theory	NOUN
ftr-352	268	66	;	;	PUNCT
ftr-352	268	67	a	a	DET
ftr-352	268	68	permanent	permanent	ADJ
ftr-352	268	69	establishment	establishment	NOUN
ftr-352	268	70	may	may	AUX
ftr-352	268	71	be	be	AUX
ftr-352	268	72	more	more	ADV
ftr-352	268	73	profitable	profitable	ADJ
ftr-352	268	74	because	because	SCONJ
ftr-352	268	75	of	of	ADP
ftr-352	268	76	possibilities	possibility	NOUN
ftr-352	268	77	of	of	ADP
ftr-352	268	78	efficient	efficient	ADJ
ftr-352	268	79	capital	capital	NOUN
ftr-352	268	80	utilization	utilization	NOUN
ftr-352	268	81	,	,	PUNCT
ftr-352	268	82	risk	risk	NOUN
ftr-352	268	83	diversification	diversification	NOUN
ftr-352	268	84	,	,	PUNCT
ftr-352	268	85	economies	economy	NOUN
ftr-352	268	86	of	of	ADP
ftr-352	268	87	scale	scale	NOUN
ftr-352	268	88	,	,	PUNCT
ftr-352	268	89	etc	etc	X
ftr-352	268	90	.	.	X
ftr-352	268	91	and	and	CCONJ
ftr-352	268	92	therefore	therefore	ADV
ftr-352	268	93	the	the	DET
ftr-352	268	94	comparability	comparability	NOUN
ftr-352	268	95	analysis	analysis	NOUN
ftr-352	268	96	may	may	AUX
ftr-352	268	97	result	result	VERB
ftr-352	268	98	in	in	ADP
ftr-352	268	99	differences	difference	NOUN
ftr-352	268	100	in	in	ADP
ftr-352	268	101	prices	price	NOUN
ftr-352	268	102	to	to	PART
ftr-352	268	103	be	be	AUX
ftr-352	268	104	taken	take	VERB
ftr-352	268	105	into	into	ADP
ftr-352	268	106	account	account	NOUN
ftr-352	268	107	for	for	ADP
ftr-352	268	108	similar	similar	ADJ
ftr-352	268	109	functions	function	NOUN
ftr-352	268	110	performed	perform	VERB
ftr-352	268	111	by	by	ADP
ftr-352	268	112	permanent	permanent	ADJ
ftr-352	268	113	establishments	establishment	NOUN
ftr-352	268	114	and	and	CCONJ
ftr-352	268	115	subsidiaries	subsidiary	NOUN
ftr-352	268	116	.	.	PUNCT
ftr-352	269	1	the	the	DET
ftr-352	269	2	oecd	oecd	PROPN
ftr-352	269	3	summarizes	summarize	VERB
ftr-352	269	4	the	the	DET
ftr-352	269	5	reasons	reason	NOUN
ftr-352	269	6	why	why	SCONJ
ftr-352	269	7	they	they	PRON
ftr-352	269	8	did	do	AUX
ftr-352	269	9	not	not	PART
ftr-352	269	10	choose	choose	VERB
ftr-352	269	11	for	for	ADP
ftr-352	269	12	deeming	deem	VERB
ftr-352	269	13	the	the	DET
ftr-352	269	14	permanent	permanent	ADJ
ftr-352	269	15	establishment	establishment	NOUN
ftr-352	269	16	as	as	ADP
ftr-352	269	17	subsidiary	subsidiary	NOUN
ftr-352	269	18	in	in	ADP
ftr-352	269	19	paragraph	paragraph	NOUN
ftr-352	269	20	84	84	NUM
ftr-352	269	21	of	of	ADP
ftr-352	269	22	the	the	DET
ftr-352	269	23	2008	2008	NUM
ftr-352	269	24	report	report	NOUN
ftr-352	269	25	as	as	SCONJ
ftr-352	269	26	follows	follow	VERB
ftr-352	269	27	:	:	PUNCT
ftr-352	269	28	74	74	NUM
ftr-352	270	1	[	[	X
ftr-352	270	2	vol.10:1	vol.10:1	NOUN
ftr-352	270	3	the	the	DET
ftr-352	270	4	new	new	ADJ
ftr-352	270	5	oecd	oecd	PROPN
ftr-352	270	6	approach	approach	NOUN
ftr-352	270	7	on	on	ADP
ftr-352	270	8	profit	profit	NOUN
ftr-352	270	9	allocation	allocation	NOUN
ftr-352	270	10	"	"	PUNCT
ftr-352	270	11	it	it	PRON
ftr-352	270	12	should	should	AUX
ftr-352	270	13	be	be	AUX
ftr-352	270	14	noted	note	VERB
ftr-352	270	15	that	that	SCONJ
ftr-352	270	16	the	the	DET
ftr-352	270	17	aim	aim	NOUN
ftr-352	270	18	of	of	ADP
ftr-352	270	19	the	the	DET
ftr-352	270	20	aoa	aoa	PROPN
ftr-352	270	21	approach	approach	NOUN
ftr-352	270	22	is	be	AUX
ftr-352	270	23	not	not	PART
ftr-352	270	24	to	to	PART
ftr-352	270	25	achieve	achieve	VERB
ftr-352	270	26	equality	equality	NOUN
ftr-352	270	27	of	of	ADP
ftr-352	270	28	outcome	outcome	NOUN
ftr-352	270	29	between	between	ADP
ftr-352	270	30	a	a	DET
ftr-352	270	31	pe	pe	NOUN
ftr-352	270	32	and	and	CCONJ
ftr-352	270	33	a	a	DET
ftr-352	270	34	subsidiary	subsidiary	NOUN
ftr-352	270	35	in	in	ADP
ftr-352	270	36	terms	term	NOUN
ftr-352	270	37	of	of	ADP
ftr-352	270	38	profits	profit	NOUN
ftr-352	270	39	but	but	CCONJ
ftr-352	270	40	rather	rather	ADV
ftr-352	270	41	to	to	PART
ftr-352	270	42	apply	apply	VERB
ftr-352	270	43	to	to	ADP
ftr-352	270	44	dealings	dealing	NOUN
ftr-352	270	45	among	among	ADP
ftr-352	270	46	separate	separate	ADJ
ftr-352	270	47	parts	part	NOUN
ftr-352	270	48	of	of	ADP
ftr-352	270	49	a	a	DET
ftr-352	270	50	single	single	ADJ
ftr-352	270	51	enterprise	enterprise	NOUN
ftr-352	270	52	the	the	DET
ftr-352	270	53	same	same	ADJ
ftr-352	270	54	transfer	transfer	NOUN
ftr-352	270	55	pricing	pricing	NOUN
ftr-352	270	56	principles	principle	NOUN
ftr-352	270	57	that	that	PRON
ftr-352	270	58	apply	apply	VERB
ftr-352	270	59	to	to	ADP
ftr-352	270	60	transactions	transaction	NOUN
ftr-352	270	61	between	between	ADP
ftr-352	270	62	associated	associated	ADJ
ftr-352	270	63	enterprises	enterprise	NOUN
ftr-352	270	64	.	.	PUNCT
ftr-352	271	1	there	there	PRON
ftr-352	271	2	are	be	VERB
ftr-352	271	3	generally	generally	ADV
ftr-352	271	4	economic	economic	ADJ
ftr-352	271	5	differences	difference	NOUN
ftr-352	271	6	between	between	ADP
ftr-352	271	7	using	use	VERB
ftr-352	271	8	a	a	DET
ftr-352	271	9	subsidiary	subsidiary	NOUN
ftr-352	271	10	and	and	CCONJ
ftr-352	271	11	pes	pes	PROPN
ftr-352	271	12	.	.	PUNCT
ftr-352	272	1	application	application	NOUN
ftr-352	272	2	of	of	ADP
ftr-352	272	3	the	the	DET
ftr-352	272	4	authorized	authorize	VERB
ftr-352	272	5	oecd	oecd	PROPN
ftr-352	272	6	approach	approach	NOUN
ftr-352	272	7	will	will	AUX
ftr-352	272	8	not	not	PART
ftr-352	272	9	achieve	achieve	VERB
ftr-352	272	10	equality	equality	NOUN
ftr-352	272	11	of	of	ADP
ftr-352	272	12	outcome	outcome	NOUN
ftr-352	272	13	between	between	ADP
ftr-352	272	14	subsidiaries	subsidiary	NOUN
ftr-352	272	15	and	and	CCONJ
ftr-352	272	16	pes	pe	NOUN
ftr-352	272	17	where	where	SCONJ
ftr-352	272	18	there	there	PRON
ftr-352	272	19	are	be	VERB
ftr-352	272	20	economic	economic	ADJ
ftr-352	272	21	differences	difference	NOUN
ftr-352	272	22	between	between	ADP
ftr-352	272	23	them	they	PRON
ftr-352	272	24	.	.	PUNCT
ftr-352	273	1	the	the	DET
ftr-352	273	2	legal	legal	ADJ
ftr-352	273	3	form	form	NOUN
ftr-352	273	4	chosen	choose	VERB
ftr-352	273	5	,	,	PUNCT
ftr-352	273	6	pe	pe	PROPN
ftr-352	273	7	or	or	CCONJ
ftr-352	273	8	subsidiary	subsidiary	NOUN
ftr-352	273	9	,	,	PUNCT
ftr-352	273	10	may	may	AUX
ftr-352	273	11	have	have	VERB
ftr-352	273	12	some	some	DET
ftr-352	273	13	economic	economic	ADJ
ftr-352	273	14	effects	effect	NOUN
ftr-352	273	15	that	that	PRON
ftr-352	273	16	should	should	AUX
ftr-352	273	17	be	be	AUX
ftr-352	273	18	reflected	reflect	VERB
ftr-352	273	19	in	in	ADP
ftr-352	273	20	the	the	DET
ftr-352	273	21	determination	determination	NOUN
ftr-352	273	22	of	of	ADP
ftr-352	273	23	taxable	taxable	ADJ
ftr-352	273	24	profits	profit	NOUN
ftr-352	273	25	"	"	PUNCT
ftr-352	273	26	(	(	PUNCT
ftr-352	273	27	bold	bold	ADJ
ftr-352	273	28	added	add	VERB
ftr-352	273	29	by	by	ADP
ftr-352	273	30	this	this	DET
ftr-352	273	31	author	author	NOUN
ftr-352	273	32	)	)	PUNCT
ftr-352	273	33	.	.	PUNCT
ftr-352	274	1	it	it	PRON
ftr-352	274	2	is	be	AUX
ftr-352	274	3	submitted	submit	VERB
ftr-352	274	4	this	this	DET
ftr-352	274	5	explanation	explanation	NOUN
ftr-352	274	6	is	be	AUX
ftr-352	274	7	not	not	PART
ftr-352	274	8	precise	precise	ADJ
ftr-352	274	9	enough	enough	ADV
ftr-352	274	10	.	.	PUNCT
ftr-352	275	1	the	the	DET
ftr-352	275	2	sentences	sentence	NOUN
ftr-352	275	3	made	make	VERB
ftr-352	275	4	bold	bold	ADJ
ftr-352	275	5	above	above	ADV
ftr-352	275	6	(	(	PUNCT
ftr-352	275	7	"	"	PUNCT
ftr-352	275	8	there	there	PRON
ftr-352	275	9	are	be	VERB
ftr-352	275	10	generally	generally	ADV
ftr-352	275	11	economic	economic	ADJ
ftr-352	275	12	differences	difference	NOUN
ftr-352	275	13	...	...	PUNCT
ftr-352	275	14	taxable	taxable	ADJ
ftr-352	275	15	profits	profit	NOUN
ftr-352	275	16	"	"	PUNCT
ftr-352	275	17	)	)	PUNCT
ftr-352	275	18	should	should	AUX
ftr-352	275	19	in	in	ADP
ftr-352	275	20	my	my	PRON
ftr-352	275	21	view	view	NOUN
ftr-352	275	22	be	be	AUX
ftr-352	275	23	rephrased	rephrase	VERB
ftr-352	275	24	along	along	ADP
ftr-352	275	25	the	the	DET
ftr-352	275	26	lines	line	NOUN
ftr-352	275	27	formulated	formulate	VERB
ftr-352	275	28	above	above	ADV
ftr-352	275	29	:	:	PUNCT
ftr-352	275	30	"	"	PUNCT
ftr-352	275	31	it	it	PRON
ftr-352	275	32	should	should	AUX
ftr-352	275	33	be	be	AUX
ftr-352	275	34	noted	note	VERB
ftr-352	275	35	that	that	SCONJ
ftr-352	275	36	the	the	DET
ftr-352	275	37	aim	aim	NOUN
ftr-352	275	38	of	of	ADP
ftr-352	275	39	the	the	DET
ftr-352	275	40	aoa	aoa	PROPN
ftr-352	275	41	approach	approach	NOUN
ftr-352	275	42	is	be	AUX
ftr-352	275	43	not	not	PART
ftr-352	275	44	to	to	PART
ftr-352	275	45	achieve	achieve	VERB
ftr-352	275	46	equality	equality	NOUN
ftr-352	275	47	of	of	ADP
ftr-352	275	48	outcome	outcome	NOUN
ftr-352	275	49	between	between	ADP
ftr-352	275	50	a	a	DET
ftr-352	275	51	pe	pe	NOUN
ftr-352	275	52	and	and	CCONJ
ftr-352	275	53	a	a	DET
ftr-352	275	54	subsidiary	subsidiary	NOUN
ftr-352	275	55	in	in	ADP
ftr-352	275	56	terms	term	NOUN
ftr-352	275	57	of	of	ADP
ftr-352	275	58	profits	profit	NOUN
ftr-352	275	59	but	but	CCONJ
ftr-352	275	60	rather	rather	ADV
ftr-352	275	61	to	to	PART
ftr-352	275	62	apply	apply	VERB
ftr-352	275	63	to	to	ADP
ftr-352	275	64	dealings	dealing	NOUN
ftr-352	275	65	among	among	ADP
ftr-352	275	66	separate	separate	ADJ
ftr-352	275	67	parts	part	NOUN
ftr-352	275	68	of	of	ADP
ftr-352	275	69	a	a	DET
ftr-352	275	70	single	single	ADJ
ftr-352	275	71	enterprise	enterprise	NOUN
ftr-352	275	72	the	the	DET
ftr-352	275	73	same	same	ADJ
ftr-352	275	74	transfer	transfer	NOUN
ftr-352	275	75	pricing	pricing	NOUN
ftr-352	275	76	principles	principle	NOUN
ftr-352	275	77	that	that	PRON
ftr-352	275	78	apply	apply	VERB
ftr-352	275	79	to	to	ADP
ftr-352	275	80	transactions	transaction	NOUN
ftr-352	275	81	between	between	ADP
ftr-352	275	82	associated	associated	ADJ
ftr-352	275	83	enterprises	enterprise	NOUN
ftr-352	275	84	.	.	PUNCT
ftr-352	276	1	legal	legal	ADJ
ftr-352	276	2	requirements	requirement	NOUN
ftr-352	276	3	for	for	ADP
ftr-352	276	4	permanent	permanent	ADJ
ftr-352	276	5	establishments	establishment	NOUN
ftr-352	276	6	differ	differ	VERB
ftr-352	276	7	from	from	ADP
ftr-352	276	8	those	those	PRON
ftr-352	276	9	for	for	ADP
ftr-352	276	10	subsidiaries	subsidiary	NOUN
ftr-352	276	11	,	,	PUNCT
ftr-352	276	12	a	a	DET
ftr-352	276	13	difference	difference	NOUN
ftr-352	276	14	that	that	PRON
ftr-352	276	15	is	be	AUX
ftr-352	276	16	not	not	PART
ftr-352	276	17	directly	directly	ADV
ftr-352	276	18	related	relate	VERB
ftr-352	276	19	to	to	ADP
ftr-352	276	20	people	people	NOUN
ftr-352	276	21	functions	function	NOUN
ftr-352	276	22	performed	perform	VERB
ftr-352	276	23	by	by	ADP
ftr-352	276	24	permanent	permanent	ADJ
ftr-352	276	25	establishments	establishment	NOUN
ftr-352	276	26	or	or	CCONJ
ftr-352	276	27	subsidiaries	subsidiary	NOUN
ftr-352	276	28	and	and	CCONJ
ftr-352	276	29	the	the	DET
ftr-352	276	30	assets	asset	NOUN
ftr-352	276	31	and	and	CCONJ
ftr-352	276	32	capital	capital	NOUN
ftr-352	276	33	needed	need	VERB
ftr-352	276	34	to	to	PART
ftr-352	276	35	perform	perform	VERB
ftr-352	276	36	these	these	DET
ftr-352	276	37	functions	function	NOUN
ftr-352	276	38	and	and	CCONJ
ftr-352	276	39	therefore	therefore	ADV
ftr-352	276	40	should	should	AUX
ftr-352	276	41	not	not	PART
ftr-352	276	42	be	be	AUX
ftr-352	276	43	neutralized	neutralize	VERB
ftr-352	276	44	in	in	ADP
ftr-352	276	45	applying	apply	VERB
ftr-352	276	46	the	the	DET
ftr-352	276	47	functionally	functionally	ADV
ftr-352	276	48	separate	separate	ADJ
ftr-352	276	49	enterprise	enterprise	NOUN
ftr-352	276	50	theory	theory	NOUN
ftr-352	276	51	.	.	PUNCT
ftr-352	277	1	moreover	moreover	ADV
ftr-352	277	2	,	,	PUNCT
ftr-352	277	3	a	a	DET
ftr-352	277	4	permanent	permanent	ADJ
ftr-352	277	5	establishment	establishment	NOUN
ftr-352	277	6	may	may	AUX
ftr-352	277	7	be	be	AUX
ftr-352	277	8	more	more	ADV
ftr-352	277	9	profitable	profitable	ADJ
ftr-352	277	10	because	because	SCONJ
ftr-352	277	11	of	of	ADP
ftr-352	277	12	possibilities	possibility	NOUN
ftr-352	277	13	of	of	ADP
ftr-352	277	14	efficient	efficient	ADJ
ftr-352	277	15	capital	capital	NOUN
ftr-352	277	16	utilization	utilization	NOUN
ftr-352	277	17	,	,	PUNCT
ftr-352	277	18	risk	risk	NOUN
ftr-352	277	19	diversification	diversification	NOUN
ftr-352	277	20	,	,	PUNCT
ftr-352	277	21	economies	economy	NOUN
ftr-352	277	22	of	of	ADP
ftr-352	277	23	scale	scale	NOUN
ftr-352	277	24	,	,	PUNCT
ftr-352	277	25	etc	etc	X
ftr-352	277	26	.	.	X
ftr-352	277	27	and	and	CCONJ
ftr-352	277	28	therefore	therefore	ADV
ftr-352	277	29	the	the	DET
ftr-352	277	30	comparability	comparability	NOUN
ftr-352	277	31	analysis	analysis	NOUN
ftr-352	277	32	may	may	AUX
ftr-352	277	33	result	result	VERB
ftr-352	277	34	in	in	ADP
ftr-352	277	35	differences	difference	NOUN
ftr-352	277	36	in	in	ADP
ftr-352	277	37	prices	price	NOUN
ftr-352	277	38	to	to	PART
ftr-352	277	39	be	be	AUX
ftr-352	277	40	taken	take	VERB
ftr-352	277	41	into	into	ADP
ftr-352	277	42	account	account	NOUN
ftr-352	277	43	for	for	ADP
ftr-352	277	44	similar	similar	ADJ
ftr-352	277	45	functions	function	NOUN
ftr-352	277	46	performed	perform	VERB
ftr-352	277	47	by	by	ADP
ftr-352	277	48	permanent	permanent	ADJ
ftr-352	277	49	establishments	establishment	NOUN
ftr-352	277	50	and	and	CCONJ
ftr-352	277	51	subsidiaries	subsidiary	NOUN
ftr-352	277	52	.	.	PUNCT
ftr-352	277	53	"	"	PUNCT
ftr-352	278	1	it	it	PRON
ftr-352	278	2	is	be	AUX
ftr-352	278	3	recommended	recommend	VERB
ftr-352	278	4	that	that	SCONJ
ftr-352	278	5	this	this	DET
ftr-352	278	6	clarification	clarification	NOUN
ftr-352	278	7	to	to	ADP
ftr-352	278	8	the	the	DET
ftr-352	278	9	difference	difference	NOUN
ftr-352	278	10	in	in	ADP
ftr-352	278	11	treatment	treatment	NOUN
ftr-352	278	12	of	of	ADP
ftr-352	278	13	a	a	DET
ftr-352	278	14	pe	pe	NOUN
ftr-352	278	15	and	and	CCONJ
ftr-352	278	16	a	a	DET
ftr-352	278	17	subsidiary	subsidiary	NOUN
ftr-352	278	18	will	will	AUX
ftr-352	278	19	be	be	AUX
ftr-352	278	20	included	include	VERB
ftr-352	278	21	in	in	ADP
ftr-352	278	22	the	the	DET
ftr-352	278	23	final	final	ADJ
ftr-352	278	24	version	version	NOUN
ftr-352	278	25	of	of	ADP
ftr-352	278	26	the	the	DET
ftr-352	278	27	commentary	commentary	NOUN
ftr-352	278	28	to	to	ADP
ftr-352	278	29	the	the	DET
ftr-352	278	30	new	new	ADJ
ftr-352	278	31	article	article	NOUN
ftr-352	278	32	7	7	NUM
ftr-352	278	33	of	of	ADP
ftr-352	278	34	the	the	DET
ftr-352	278	35	oecd	oecd	PROPN
ftr-352	278	36	model	model	PROPN
ftr-352	278	37	tax	tax	PROPN
ftr-352	278	38	convention	convention	PROPN
ftr-352	278	39	.	.	PUNCT
ftr-352	279	1	moreover	moreover	ADV
ftr-352	279	2	it	it	PRON
ftr-352	279	3	is	be	AUX
ftr-352	279	4	recommended	recommend	VERB
ftr-352	279	5	that	that	SCONJ
ftr-352	279	6	in	in	ADP
ftr-352	279	7	order	order	NOUN
ftr-352	279	8	to	to	PART
ftr-352	279	9	improve	improve	VERB
ftr-352	279	10	the	the	DET
ftr-352	279	11	transparency	transparency	NOUN
ftr-352	279	12	of	of	ADP
ftr-352	279	13	the	the	DET
ftr-352	279	14	consequences	consequence	NOUN
ftr-352	279	15	of	of	ADP
ftr-352	279	16	the	the	DET
ftr-352	279	17	functionally	functionally	ADV
ftr-352	279	18	separate	separate	ADJ
ftr-352	279	19	entity	entity	NOUN
ftr-352	279	20	approach	approach	NOUN
ftr-352	279	21	2009	2009	NUM
ftr-352	279	22	]	]	PUNCT
ftr-352	279	23	75	75	NUM
ftr-352	279	24	76	76	NUM
ftr-352	279	25	florida	florida	PROPN
ftr-352	279	26	tax	tax	NOUN
ftr-352	279	27	review	review	NOUN
ftr-352	279	28	[	[	X
ftr-352	279	29	vol.10:1	vol.10:1	NOUN
ftr-352	279	30	the	the	DET
ftr-352	279	31	commentary	commentary	NOUN
ftr-352	279	32	to	to	ADP
ftr-352	279	33	the	the	DET
ftr-352	279	34	new	new	ADJ
ftr-352	279	35	article	article	NOUN
ftr-352	279	36	7	7	NUM
ftr-352	279	37	oecd	oecd	PROPN
ftr-352	279	38	would	would	AUX
ftr-352	279	39	not	not	PART
ftr-352	279	40	only	only	ADV
ftr-352	279	41	include	include	VERB
ftr-352	279	42	a	a	DET
ftr-352	279	43	reference	reference	NOUN
ftr-352	279	44	to	to	ADP
ftr-352	279	45	the	the	DET
ftr-352	279	46	2008	2008	NUM
ftr-352	279	47	report	report	NOUN
ftr-352	279	48	for	for	ADP
ftr-352	279	49	a	a	DET
ftr-352	279	50	detailed	detailed	ADJ
ftr-352	279	51	guide	guide	NOUN
ftr-352	279	52	as	as	ADP
ftr-352	279	53	to	to	ADP
ftr-352	279	54	how	how	SCONJ
ftr-352	279	55	the	the	DET
ftr-352	279	56	profits	profit	NOUN
ftr-352	279	57	attributable	attributable	ADJ
ftr-352	279	58	to	to	ADP
ftr-352	279	59	a	a	DET
ftr-352	279	60	permanent	permanent	ADJ
ftr-352	279	61	establishment	establishment	NOUN
ftr-352	279	62	should	should	AUX
ftr-352	279	63	be	be	AUX
ftr-352	279	64	determined	determine	VERB
ftr-352	279	65	under	under	ADP
ftr-352	279	66	the	the	DET
ftr-352	279	67	provisions	provision	NOUN
ftr-352	279	68	of	of	ADP
ftr-352	279	69	(	(	PUNCT
ftr-352	279	70	the	the	DET
ftr-352	279	71	proposed	propose	VERB
ftr-352	279	72	)	)	PUNCT
ftr-352	279	73	article	article	NOUN
ftr-352	279	74	7	7	NUM
ftr-352	279	75	(	(	PUNCT
ftr-352	279	76	2	2	NUM
ftr-352	279	77	)	)	PUNCT
ftr-352	279	78	oecd	oecd	PROPN
ftr-352	279	79	(	(	PUNCT
ftr-352	279	80	see	see	VERB
ftr-352	279	81	paragraph	paragraph	NOUN
ftr-352	279	82	17	17	NUM
ftr-352	279	83	of	of	ADP
ftr-352	279	84	the	the	DET
ftr-352	279	85	2009	2009	NUM
ftr-352	279	86	draft	draft	NOUN
ftr-352	279	87	)	)	PUNCT
ftr-352	279	88	,	,	PUNCT
ftr-352	279	89	but	but	CCONJ
ftr-352	279	90	would	would	AUX
ftr-352	279	91	also	also	ADV
ftr-352	279	92	provide	provide	VERB
ftr-352	279	93	for	for	ADP
ftr-352	279	94	an	an	DET
ftr-352	279	95	overview	overview	NOUN
ftr-352	279	96	of	of	ADP
ftr-352	279	97	the	the	DET
ftr-352	279	98	most	most	ADV
ftr-352	279	99	important	important	ADJ
ftr-352	279	100	consequences	consequence	NOUN
ftr-352	279	101	of	of	ADP
ftr-352	279	102	applying	apply	VERB
ftr-352	279	103	the	the	DET
ftr-352	279	104	functionally	functionally	ADV
ftr-352	279	105	separate	separate	ADJ
ftr-352	279	106	enterprise	enterprise	NOUN
ftr-352	279	107	such	such	ADJ
ftr-352	279	108	as	as	ADP
ftr-352	279	109	the	the	DET
ftr-352	279	110	overview	overview	NOUN
ftr-352	279	111	provided	provide	VERB
ftr-352	279	112	in	in	ADP
ftr-352	279	113	paragraph	paragraph	NOUN
ftr-352	279	114	4	4	NUM
ftr-352	279	115	above	above	ADV
ftr-352	279	116	.	.	PUNCT