id	sid	tid	token	lemma	pos
fbem-31088	1	1	frontiers	frontier	NOUN
fbem-31088	1	2	in	in	ADP
fbem-31088	1	3	business	business	NOUN
fbem-31088	1	4	,	,	PUNCT
fbem-31088	1	5	economics	economic	NOUN
fbem-31088	1	6	and	and	CCONJ
fbem-31088	1	7	management	management	NOUN
fbem-31088	1	8	issn	issn	PROPN
fbem-31088	1	9	:	:	PUNCT
fbem-31088	1	10	2766	2766	NUM
fbem-31088	1	11	-	-	PUNCT
fbem-31088	1	12	824x	824x	NUM
fbem-31088	1	13	|	|	ADJ
fbem-31088	1	14	vol	vol	NOUN
fbem-31088	1	15	.	.	PROPN
fbem-31088	2	1	19	19	NUM
fbem-31088	2	2	,	,	PUNCT
fbem-31088	2	3	no	no	INTJ
fbem-31088	2	4	.	.	NOUN
fbem-31088	2	5	3	3	NUM
fbem-31088	2	6	,	,	PUNCT
fbem-31088	2	7	2025	2025	NUM
fbem-31088	2	8	107	107	NUM
fbem-31088	2	9	research	research	NOUN
fbem-31088	2	10	on	on	ADP
fbem-31088	2	11	the	the	DET
fbem-31088	2	12	international	international	ADJ
fbem-31088	2	13	coordination	coordination	NOUN
fbem-31088	2	14	mechanism	mechanism	NOUN
fbem-31088	2	15	of	of	ADP
fbem-31088	2	16	transfer	transfer	NOUN
fbem-31088	2	17	pricing	pricing	NOUN
fbem-31088	2	18	strategy	strategy	NOUN
fbem-31088	2	19	of	of	ADP
fbem-31088	2	20	multinational	multinational	ADJ
fbem-31088	2	21	enterprises	enterprise	NOUN
fbem-31088	2	22	under	under	ADP
fbem-31088	2	23	the	the	DET
fbem-31088	2	24	reconstruction	reconstruction	NOUN
fbem-31088	2	25	of	of	ADP
fbem-31088	2	26	global	global	ADJ
fbem-31088	2	27	value	value	NOUN
fbem-31088	2	28	chain	chain	NOUN
fbem-31088	2	29	yixuan	yixuan	PROPN
fbem-31088	2	30	wang	wang	PROPN
fbem-31088	2	31	university	university	PROPN
fbem-31088	2	32	of	of	ADP
fbem-31088	2	33	illinois	illinois	PROPN
fbem-31088	2	34	at	at	ADP
fbem-31088	2	35	urbana	urbana	PROPN
fbem-31088	2	36	champaign	champaign	PROPN
fbem-31088	2	37	,	,	PUNCT
fbem-31088	2	38	urbana	urbana	PROPN
fbem-31088	2	39	-	-	PUNCT
fbem-31088	2	40	champaign	champaign	PROPN
fbem-31088	2	41	,	,	PUNCT
fbem-31088	2	42	the	the	DET
fbem-31088	2	43	united	united	PROPN
fbem-31088	2	44	states	states	PROPN
fbem-31088	2	45	of	of	ADP
fbem-31088	2	46	america	america	PROPN
fbem-31088	2	47	abstract	abstract	PROPN
fbem-31088	2	48	:	:	PUNCT
fbem-31088	2	49	in	in	ADP
fbem-31088	2	50	the	the	DET
fbem-31088	2	51	context	context	NOUN
fbem-31088	2	52	of	of	ADP
fbem-31088	2	53	global	global	ADJ
fbem-31088	2	54	value	value	NOUN
fbem-31088	2	55	chain	chain	NOUN
fbem-31088	2	56	reconstruction	reconstruction	NOUN
fbem-31088	2	57	,	,	PUNCT
fbem-31088	2	58	multinational	multinational	ADJ
fbem-31088	2	59	enterprises	enterprise	NOUN
fbem-31088	2	60	'	'	PART
fbem-31088	2	61	business	business	NOUN
fbem-31088	2	62	environment	environment	NOUN
fbem-31088	2	63	and	and	CCONJ
fbem-31088	2	64	strategic	strategic	ADJ
fbem-31088	2	65	layout	layout	NOUN
fbem-31088	2	66	have	have	AUX
fbem-31088	2	67	undergone	undergo	VERB
fbem-31088	2	68	profound	profound	ADJ
fbem-31088	2	69	changes	change	NOUN
fbem-31088	2	70	.	.	PUNCT
fbem-31088	3	1	as	as	ADP
fbem-31088	3	2	a	a	DET
fbem-31088	3	3	key	key	ADJ
fbem-31088	3	4	strategy	strategy	NOUN
fbem-31088	3	5	for	for	ADP
fbem-31088	3	6	multinational	multinational	ADJ
fbem-31088	3	7	enterprises	enterprise	NOUN
fbem-31088	3	8	to	to	PART
fbem-31088	3	9	optimize	optimize	VERB
fbem-31088	3	10	their	their	PRON
fbem-31088	3	11	global	global	ADJ
fbem-31088	3	12	interests	interest	NOUN
fbem-31088	3	13	,	,	PUNCT
fbem-31088	3	14	t	t	PROPN
fbem-31088	3	15	he	he	PRON
fbem-31088	3	16	complexity	complexity	NOUN
fbem-31088	3	17	and	and	CCONJ
fbem-31088	3	18	obscurity	obscurity	NOUN
fbem-31088	3	19	of	of	ADP
fbem-31088	3	20	transfer	transfer	NOUN
fbem-31088	3	21	pricing	pricing	NOUN
fbem-31088	3	22	strategies	strategy	NOUN
fbem-31088	3	23	are	be	AUX
fbem-31088	3	24	increasing	increase	VERB
fbem-31088	3	25	,	,	PUNCT
fbem-31088	3	26	which	which	PRON
fbem-31088	3	27	poses	pose	VERB
fbem-31088	3	28	significant	significant	ADJ
fbem-31088	3	29	challenges	challenge	NOUN
fbem-31088	3	30	to	to	ADP
fbem-31088	3	31	international	international	ADJ
fbem-31088	3	32	tax	tax	NOUN
fbem-31088	3	33	coordination	coordination	NOUN
fbem-31088	3	34	.	.	PUNCT
fbem-31088	4	1	this	this	DET
fbem-31088	4	2	paper	paper	NOUN
fbem-31088	4	3	analyzes	analyze	VERB
fbem-31088	4	4	the	the	DET
fbem-31088	4	5	international	international	ADJ
fbem-31088	4	6	coordination	coordination	NOUN
fbem-31088	4	7	mechanisms	mechanism	NOUN
fbem-31088	4	8	of	of	ADP
fbem-31088	4	9	transfer	transfer	NOUN
fbem-31088	4	10	pricing	pricing	NOUN
fbem-31088	4	11	strategies	strategy	NOUN
fbem-31088	4	12	for	for	ADP
fbem-31088	4	13	multinational	multinational	ADJ
fbem-31088	4	14	enterprises	enterprise	NOUN
fbem-31088	4	15	within	within	ADP
fbem-31088	4	16	global	global	ADJ
fbem-31088	4	17	value	value	NOUN
fbem-31088	4	18	chain	chain	NOUN
fbem-31088	4	19	reconstruction	reconstruction	NOUN
fbem-31088	4	20	.	.	PUNCT
fbem-31088	5	1	first	first	ADV
fbem-31088	5	2	,	,	PUNCT
fbem-31088	5	3	it	it	PRON
fbem-31088	5	4	analyzes	analyze	VERB
fbem-31088	5	5	the	the	DET
fbem-31088	5	6	characteristics	characteristic	NOUN
fbem-31088	5	7	of	of	ADP
fbem-31088	5	8	global	global	ADJ
fbem-31088	5	9	value	value	NOUN
fbem-31088	5	10	chain	chain	NOUN
fbem-31088	5	11	reconstruction	reconstruction	NOUN
fbem-31088	5	12	and	and	CCONJ
fbem-31088	5	13	its	its	PRON
fbem-31088	5	14	impact	impact	NOUN
fbem-31088	5	15	on	on	ADP
fbem-31088	5	16	the	the	DET
fbem-31088	5	17	transfer	transfer	NOUN
fbem-31088	5	18	pricing	pricing	NOUN
fbem-31088	5	19	strategy	strategy	NOUN
fbem-31088	5	20	of	of	ADP
fbem-31088	5	21	multinational	multinational	ADJ
fbem-31088	5	22	enterprises	enterprise	NOUN
fbem-31088	5	23	.	.	PUNCT
fbem-31088	6	1	it	it	PRON
fbem-31088	6	2	reveals	reveal	VERB
fbem-31088	6	3	the	the	DET
fbem-31088	6	4	new	new	ADJ
fbem-31088	6	5	trend	trend	NOUN
fbem-31088	6	6	and	and	CCONJ
fbem-31088	6	7	means	mean	NOUN
fbem-31088	6	8	of	of	ADP
fbem-31088	6	9	profit	profit	NOUN
fbem-31088	6	10	transf	transf	NOUN
fbem-31088	6	11	er	er	INTJ
fbem-31088	6	12	by	by	ADP
fbem-31088	6	13	multinational	multinational	ADJ
fbem-31088	6	14	enterprises	enterprise	NOUN
fbem-31088	6	15	using	use	VERB
fbem-31088	6	16	transfer	transfer	NOUN
fbem-31088	6	17	pricing	pricing	NOUN
fbem-31088	6	18	.	.	PUNCT
fbem-31088	7	1	second	second	ADJ
fbem-31088	7	2	,	,	PUNCT
fbem-31088	7	3	it	it	PRON
fbem-31088	7	4	analyzes	analyze	VERB
fbem-31088	7	5	the	the	DET
fbem-31088	7	6	effectiveness	effectiveness	NOUN
fbem-31088	7	7	and	and	CCONJ
fbem-31088	7	8	shortcomings	shortcoming	NOUN
fbem-31088	7	9	of	of	ADP
fbem-31088	7	10	the	the	DET
fbem-31088	7	11	existing	exist	VERB
fbem-31088	7	12	international	international	ADJ
fbem-31088	7	13	coordination	coordination	NOUN
fbem-31088	7	14	mechanism	mechanism	NOUN
fbem-31088	7	15	in	in	ADP
fbem-31088	7	16	dealing	deal	VERB
fbem-31088	7	17	with	with	ADP
fbem-31088	7	18	the	the	DET
fbem-31088	7	19	transfer	transfer	NOUN
fbem-31088	7	20	pricing	pricing	NOUN
fbem-31088	7	21	problems	problem	NOUN
fbem-31088	7	22	.	.	PUNCT
fbem-31088	8	1	based	base	VERB
fbem-31088	8	2	on	on	ADP
fbem-31088	8	3	the	the	DET
fbem-31088	8	4	current	current	ADJ
fbem-31088	8	5	international	international	ADJ
fbem-31088	8	6	economic	economic	ADJ
fbem-31088	8	7	landscape	landscape	NOUN
fbem-31088	8	8	and	and	CCONJ
fbem-31088	8	9	the	the	DET
fbem-31088	8	10	development	development	NOUN
fbem-31088	8	11	trends	trend	NOUN
fbem-31088	8	12	of	of	ADP
fbem-31088	8	13	multinational	multinational	ADJ
fbem-31088	8	14	enterprises	enterprise	NOUN
fbem-31088	8	15	,	,	PUNCT
fbem-31088	8	16	this	this	DET
fbem-31088	8	17	paper	paper	NOUN
fbem-31088	8	18	proposes	propose	VERB
fbem-31088	8	19	several	several	ADJ
fbem-31088	8	20	specific	specific	ADJ
fbem-31088	8	21	recommendations	recommendation	NOUN
fbem-31088	8	22	to	to	PART
fbem-31088	8	23	enhance	enhance	VERB
fbem-31088	8	24	the	the	DET
fbem-31088	8	25	international	international	ADJ
fbem-31088	8	26	coordination	coordination	NOUN
fbem-31088	8	27	mechanism	mechanism	NOUN
fbem-31088	8	28	.	.	PUNCT
fbem-31088	9	1	these	these	PRON
fbem-31088	9	2	include	include	VERB
fbem-31088	9	3	strengthening	strengthen	VERB
fbem-31088	9	4	the	the	DET
fbem-31088	9	5	formulation	formulation	NOUN
fbem-31088	9	6	and	and	CCONJ
fbem-31088	9	7	improvement	improvement	NOUN
fbem-31088	9	8	of	of	ADP
fbem-31088	9	9	international	international	ADJ
fbem-31088	9	10	tax	tax	NOUN
fbem-31088	9	11	rules	rule	NOUN
fbem-31088	9	12	,	,	PUNCT
fbem-31088	9	13	fostering	foster	VERB
fbem-31088	9	14	cooperation	cooperation	NOUN
fbem-31088	9	15	and	and	CCONJ
fbem-31088	9	16	information	information	NOUN
fbem-31088	9	17	sharing	sharing	NOUN
fbem-31088	9	18	among	among	ADP
fbem-31088	9	19	the	the	DET
fbem-31088	9	20	tax	tax	NOUN
fbem-31088	9	21	authorities	authority	NOUN
fbem-31088	9	22	of	of	ADP
fbem-31088	9	23	various	various	ADJ
fbem-31088	9	24	countries	country	NOUN
fbem-31088	9	25	,	,	PUNCT
fbem-31088	9	26	and	and	CCONJ
fbem-31088	9	27	promoting	promote	VERB
fbem-31088	9	28	multilateral	multilateral	ADJ
fbem-31088	9	29	tax	tax	NOUN
fbem-31088	9	30	collection	collection	NOUN
fbem-31088	9	31	and	and	CCONJ
fbem-31088	9	32	mutual	mutual	ADJ
fbem-31088	9	33	assistance	assistance	NOUN
fbem-31088	9	34	.	.	PUNCT
fbem-31088	10	1	this	this	DET
fbem-31088	10	2	study	study	NOUN
fbem-31088	10	3	aims	aim	VERB
fbem-31088	10	4	to	to	PART
fbem-31088	10	5	establish	establish	VERB
fbem-31088	10	6	a	a	DET
fbem-31088	10	7	fair	fair	ADJ
fbem-31088	10	8	,	,	PUNCT
fbem-31088	10	9	effective	effective	ADJ
fbem-31088	10	10	international	international	ADJ
fbem-31088	10	11	coordination	coordination	NOUN
fbem-31088	10	12	mechanism	mechanism	NOUN
fbem-31088	10	13	that	that	PRON
fbem-31088	10	14	reduces	reduce	VERB
fbem-31088	10	15	the	the	DET
fbem-31088	10	16	tax	tax	NOUN
fbem-31088	10	17	advantages	advantage	NOUN
fbem-31088	10	18	eroded	erode	VERB
fbem-31088	10	19	by	by	ADP
fbem-31088	10	20	multinational	multinational	ADJ
fbem-31088	10	21	enterprises	enterprise	NOUN
fbem-31088	10	22	'	'	PART
fbem-31088	10	23	transfer	transfer	NOUN
fbem-31088	10	24	pricing	pricing	NOUN
fbem-31088	10	25	and	and	CCONJ
fbem-31088	10	26	fosters	foster	VERB
fbem-31088	10	27	the	the	DET
fbem-31088	10	28	healthy	healthy	ADJ
fbem-31088	10	29	and	and	CCONJ
fbem-31088	10	30	stable	stable	ADJ
fbem-31088	10	31	development	development	NOUN
fbem-31088	10	32	of	of	ADP
fbem-31088	10	33	the	the	DET
fbem-31088	10	34	global	global	ADJ
fbem-31088	10	35	economy	economy	NOUN
fbem-31088	10	36	.	.	PUNCT
fbem-31088	11	1	keywords	keyword	NOUN
fbem-31088	11	2	:	:	PUNCT
fbem-31088	11	3	global	global	ADJ
fbem-31088	11	4	value	value	NOUN
fbem-31088	11	5	chain	chain	NOUN
fbem-31088	11	6	reconstruction	reconstruction	NOUN
fbem-31088	11	7	;	;	PUNCT
fbem-31088	11	8	multinational	multinational	ADJ
fbem-31088	11	9	enterprises	enterprise	NOUN
fbem-31088	11	10	;	;	PUNCT
fbem-31088	11	11	transfer	transfer	NOUN
fbem-31088	11	12	pricing	pricing	NOUN
fbem-31088	11	13	strategy	strategy	NOUN
fbem-31088	11	14	;	;	PUNCT
fbem-31088	11	15	international	international	ADJ
fbem-31088	11	16	coordination	coordination	NOUN
fbem-31088	11	17	mechanism	mechanism	NOUN
fbem-31088	11	18	.	.	PUNCT
fbem-31088	12	1	1	1	X
fbem-31088	12	2	.	.	X
fbem-31088	12	3	the	the	DET
fbem-31088	12	4	impact	impact	NOUN
fbem-31088	12	5	of	of	ADP
fbem-31088	12	6	global	global	ADJ
fbem-31088	12	7	value	value	NOUN
fbem-31088	12	8	chain	chain	NOUN
fbem-31088	12	9	reconstruction	reconstruction	NOUN
fbem-31088	12	10	on	on	ADP
fbem-31088	12	11	the	the	DET
fbem-31088	12	12	transfer	transfer	NOUN
fbem-31088	12	13	pricing	pricing	NOUN
fbem-31088	12	14	of	of	ADP
fbem-31088	12	15	multinational	multinational	ADJ
fbem-31088	12	16	enterprises	enterprise	NOUN
fbem-31088	12	17	1.1	1.1	NUM
fbem-31088	12	18	.	.	PUNCT
fbem-31088	13	1	the	the	DET
fbem-31088	13	2	characteristics	characteristic	NOUN
fbem-31088	13	3	and	and	CCONJ
fbem-31088	13	4	trends	trend	NOUN
fbem-31088	13	5	of	of	ADP
fbem-31088	13	6	global	global	ADJ
fbem-31088	13	7	value	value	NOUN
fbem-31088	13	8	chain	chain	NOUN
fbem-31088	13	9	reconstruction	reconstruction	NOUN
fbem-31088	13	10	the	the	DET
fbem-31088	13	11	reconstruction	reconstruction	NOUN
fbem-31088	13	12	of	of	ADP
fbem-31088	13	13	the	the	DET
fbem-31088	13	14	global	global	ADJ
fbem-31088	13	15	value	value	NOUN
fbem-31088	13	16	chain	chain	NOUN
fbem-31088	13	17	is	be	AUX
fbem-31088	13	18	an	an	DET
fbem-31088	13	19	important	important	ADJ
fbem-31088	13	20	phenomenon	phenomenon	NOUN
fbem-31088	13	21	in	in	ADP
fbem-31088	13	22	the	the	DET
fbem-31088	13	23	evolution	evolution	NOUN
fbem-31088	13	24	of	of	ADP
fbem-31088	13	25	the	the	DET
fbem-31088	13	26	world	world	NOUN
fbem-31088	13	27	economic	economic	ADJ
fbem-31088	13	28	structure	structure	NOUN
fbem-31088	13	29	,	,	PUNCT
fbem-31088	13	30	showing	show	VERB
fbem-31088	13	31	many	many	ADJ
fbem-31088	13	32	remarkable	remarkable	ADJ
fbem-31088	13	33	characteristics	characteristic	NOUN
fbem-31088	13	34	and	and	CCONJ
fbem-31088	13	35	trends	trend	NOUN
fbem-31088	13	36	[	[	X
fbem-31088	13	37	1	1	NUM
fbem-31088	13	38	]	]	PUNCT
fbem-31088	13	39	.	.	PUNCT
fbem-31088	14	1	production	production	NOUN
fbem-31088	14	2	layout	layout	NOUN
fbem-31088	14	3	demonstrates	demonstrate	VERB
fbem-31088	14	4	regionalization	regionalization	NOUN
fbem-31088	14	5	and	and	CCONJ
fbem-31088	14	6	localization	localization	NOUN
fbem-31088	14	7	trends	trend	NOUN
fbem-31088	14	8	.	.	PUNCT
fbem-31088	15	1	previously	previously	ADV
fbem-31088	15	2	,	,	PUNCT
fbem-31088	15	3	multinational	multinational	ADJ
fbem-31088	15	4	enterprises	enterprise	NOUN
fbem-31088	15	5	distributed	distribute	VERB
fbem-31088	15	6	production	production	NOUN
fbem-31088	15	7	links	link	NOUN
fbem-31088	15	8	globally	globally	ADV
fbem-31088	15	9	to	to	PART
fbem-31088	15	10	reduce	reduce	VERB
fbem-31088	15	11	costs	cost	NOUN
fbem-31088	15	12	.	.	PUNCT
fbem-31088	16	1	however	however	ADV
fbem-31088	16	2	,	,	PUNCT
fbem-31088	16	3	with	with	ADP
fbem-31088	16	4	the	the	DET
fbem-31088	16	5	growth	growth	NOUN
fbem-31088	16	6	of	of	ADP
fbem-31088	16	7	trade	trade	NOUN
fbem-31088	16	8	protectionism	protectionism	NOUN
fbem-31088	16	9	,	,	PUNCT
fbem-31088	16	10	rising	rise	VERB
fbem-31088	16	11	transportation	transportation	NOUN
fbem-31088	16	12	costs	cost	NOUN
fbem-31088	16	13	,	,	PUNCT
fbem-31088	16	14	and	and	CCONJ
fbem-31088	16	15	the	the	DET
fbem-31088	16	16	consideration	consideration	NOUN
fbem-31088	16	17	of	of	ADP
fbem-31088	16	18	supply	supply	NOUN
fbem-31088	16	19	chain	chain	NOUN
fbem-31088	16	20	security	security	NOUN
fbem-31088	16	21	,	,	PUNCT
fbem-31088	16	22	multinational	multinational	ADJ
fbem-31088	16	23	enterprises	enterprise	NOUN
fbem-31088	16	24	began	begin	VERB
fbem-31088	16	25	to	to	PART
fbem-31088	16	26	return	return	VERB
fbem-31088	16	27	some	some	DET
fbem-31088	16	28	production	production	NOUN
fbem-31088	16	29	links	link	NOUN
fbem-31088	16	30	to	to	ADP
fbem-31088	16	31	their	their	PRON
fbem-31088	16	32	own	own	ADJ
fbem-31088	16	33	countries	country	NOUN
fbem-31088	16	34	or	or	CCONJ
fbem-31088	16	35	areas	area	NOUN
fbem-31088	16	36	close	close	ADJ
fbem-31088	16	37	to	to	ADP
fbem-31088	16	38	the	the	DET
fbem-31088	16	39	consumer	consumer	NOUN
fbem-31088	16	40	market	market	NOUN
fbem-31088	16	41	,	,	PUNCT
fbem-31088	16	42	forming	form	VERB
fbem-31088	16	43	a	a	DET
fbem-31088	16	44	regional	regional	ADJ
fbem-31088	16	45	production	production	NOUN
fbem-31088	16	46	network	network	NOUN
fbem-31088	16	47	.	.	PUNCT
fbem-31088	17	1	for	for	ADP
fbem-31088	17	2	example	example	NOUN
fbem-31088	17	3	,	,	PUNCT
fbem-31088	17	4	some	some	DET
fbem-31088	17	5	developed	develop	VERB
fbem-31088	17	6	countries	country	NOUN
fbem-31088	17	7	encourage	encourage	VERB
fbem-31088	17	8	manufacturing	manufacturing	NOUN
fbem-31088	17	9	return	return	NOUN
fbem-31088	17	10	by	by	ADP
fbem-31088	17	11	promoting	promote	VERB
fbem-31088	17	12	local	local	ADJ
fbem-31088	17	13	production	production	NOUN
fbem-31088	17	14	.	.	PUNCT
fbem-31088	18	1	as	as	SCONJ
fbem-31088	18	2	shown	show	VERB
fbem-31088	18	3	in	in	ADP
fbem-31088	18	4	figure	figure	NOUN
fbem-31088	18	5	1	1	NUM
fbem-31088	18	6	:	:	PUNCT
fbem-31088	18	7	figure	figure	NOUN
fbem-31088	18	8	1	1	NUM
fbem-31088	18	9	.	.	PUNCT
fbem-31088	18	10	global	global	ADJ
fbem-31088	18	11	value	value	NOUN
fbem-31088	18	12	chain	chain	NOUN
fbem-31088	18	13	reconstruction	reconstruction	NOUN
fbem-31088	18	14	technological	technological	ADJ
fbem-31088	18	15	innovation	innovation	NOUN
fbem-31088	18	16	has	have	AUX
fbem-31088	18	17	become	become	VERB
fbem-31088	18	18	the	the	DET
fbem-31088	18	19	key	key	ADJ
fbem-31088	18	20	driving	driving	NOUN
fbem-31088	18	21	force	force	NOUN
fbem-31088	18	22	of	of	ADP
fbem-31088	18	23	value	value	NOUN
fbem-31088	18	24	chain	chain	NOUN
fbem-31088	18	25	reconstruction	reconstruction	NOUN
fbem-31088	19	1	[	[	X
fbem-31088	19	2	2	2	NUM
fbem-31088	19	3	]	]	PUNCT
fbem-31088	19	4	.	.	PUNCT
fbem-31088	20	1	the	the	DET
fbem-31088	20	2	wide	wide	ADJ
fbem-31088	20	3	application	application	NOUN
fbem-31088	20	4	of	of	ADP
fbem-31088	20	5	emerging	emerge	VERB
fbem-31088	20	6	technologies	technology	NOUN
fbem-31088	20	7	such	such	ADJ
fbem-31088	20	8	as	as	ADP
fbem-31088	20	9	digital	digital	ADJ
fbem-31088	20	10	technology	technology	NOUN
fbem-31088	20	11	,	,	PUNCT
fbem-31088	20	12	artificial	artificial	ADJ
fbem-31088	20	13	intelligence	intelligence	NOUN
fbem-31088	20	14	,	,	PUNCT
fbem-31088	20	15	and	and	CCONJ
fbem-31088	20	16	big	big	ADJ
fbem-31088	20	17	data	datum	NOUN
fbem-31088	20	18	has	have	AUX
fbem-31088	20	19	changed	change	VERB
fbem-31088	20	20	the	the	DET
fbem-31088	20	21	traditional	traditional	ADJ
fbem-31088	20	22	mode	mode	NOUN
fbem-31088	20	23	of	of	ADP
fbem-31088	20	24	production	production	NOUN
fbem-31088	20	25	and	and	CCONJ
fbem-31088	20	26	trade	trade	NOUN
fbem-31088	20	27	.	.	PUNCT
fbem-31088	21	1	on	on	ADP
fbem-31088	21	2	the	the	DET
fbem-31088	21	3	one	one	NUM
fbem-31088	21	4	hand	hand	NOUN
fbem-31088	21	5	,	,	PUNCT
fbem-31088	21	6	technological	technological	ADJ
fbem-31088	21	7	innovation	innovation	NOUN
fbem-31088	21	8	improves	improve	VERB
fbem-31088	21	9	production	production	NOUN
fbem-31088	21	10	efficiency	efficiency	NOUN
fbem-31088	21	11	and	and	CCONJ
fbem-31088	21	12	reduces	reduce	VERB
fbem-31088	21	13	108	108	NUM
fbem-31088	21	14	production	production	NOUN
fbem-31088	21	15	costs	cost	NOUN
fbem-31088	21	16	.	.	PUNCT
fbem-31088	22	1	on	on	ADP
fbem-31088	22	2	the	the	DET
fbem-31088	22	3	other	other	ADJ
fbem-31088	22	4	hand	hand	NOUN
fbem-31088	22	5	,	,	PUNCT
fbem-31088	22	6	it	it	PRON
fbem-31088	22	7	has	have	AUX
fbem-31088	22	8	also	also	ADV
fbem-31088	22	9	spawned	spawn	VERB
fbem-31088	22	10	new	new	ADJ
fbem-31088	22	11	industries	industry	NOUN
fbem-31088	22	12	and	and	CCONJ
fbem-31088	22	13	business	business	NOUN
fbem-31088	22	14	models	model	NOUN
fbem-31088	22	15	,	,	PUNCT
fbem-31088	22	16	such	such	ADJ
fbem-31088	22	17	as	as	ADP
fbem-31088	22	18	cross	cross	ADJ
fbem-31088	22	19	-	-	ADJ
fbem-31088	22	20	border	border	ADJ
fbem-31088	22	21	ecommerce	ecommerce	NOUN
fbem-31088	22	22	and	and	CCONJ
fbem-31088	22	23	the	the	DET
fbem-31088	22	24	sharing	sharing	NOUN
fbem-31088	22	25	economy	economy	NOUN
fbem-31088	22	26	.	.	PUNCT
fbem-31088	23	1	these	these	DET
fbem-31088	23	2	emerging	emerge	VERB
fbem-31088	23	3	industries	industry	NOUN
fbem-31088	23	4	and	and	CCONJ
fbem-31088	23	5	business	business	NOUN
fbem-31088	23	6	models	model	NOUN
fbem-31088	23	7	are	be	AUX
fbem-31088	23	8	playing	play	VERB
fbem-31088	23	9	an	an	DET
fbem-31088	23	10	increasingly	increasingly	ADV
fbem-31088	23	11	important	important	ADJ
fbem-31088	23	12	role	role	NOUN
fbem-31088	23	13	in	in	ADP
fbem-31088	23	14	the	the	DET
fbem-31088	23	15	global	global	ADJ
fbem-31088	23	16	value	value	NOUN
fbem-31088	23	17	chain	chain	NOUN
fbem-31088	23	18	,	,	PUNCT
fbem-31088	23	19	which	which	PRON
fbem-31088	23	20	has	have	AUX
fbem-31088	23	21	promoted	promote	VERB
fbem-31088	23	22	the	the	DET
fbem-31088	23	23	upgrading	upgrading	NOUN
fbem-31088	23	24	and	and	CCONJ
fbem-31088	23	25	reconstruction	reconstruction	NOUN
fbem-31088	23	26	of	of	ADP
fbem-31088	23	27	the	the	DET
fbem-31088	23	28	value	value	NOUN
fbem-31088	23	29	chain	chain	NOUN
fbem-31088	23	30	.	.	PUNCT
fbem-31088	24	1	the	the	DET
fbem-31088	24	2	governance	governance	NOUN
fbem-31088	24	3	model	model	NOUN
fbem-31088	24	4	of	of	ADP
fbem-31088	24	5	the	the	DET
fbem-31088	24	6	global	global	ADJ
fbem-31088	24	7	value	value	NOUN
fbem-31088	24	8	chain	chain	NOUN
fbem-31088	24	9	is	be	AUX
fbem-31088	24	10	also	also	ADV
fbem-31088	24	11	changing	change	VERB
fbem-31088	24	12	.	.	PUNCT
fbem-31088	25	1	the	the	DET
fbem-31088	25	2	traditional	traditional	ADJ
fbem-31088	25	3	hierarchical	hierarchical	ADJ
fbem-31088	25	4	governance	governance	NOUN
fbem-31088	25	5	model	model	NOUN
fbem-31088	25	6	dominated	dominate	VERB
fbem-31088	25	7	by	by	ADP
fbem-31088	25	8	multinational	multinational	ADJ
fbem-31088	25	9	companies	company	NOUN
fbem-31088	25	10	has	have	AUX
fbem-31088	25	11	gradually	gradually	ADV
fbem-31088	25	12	changed	change	VERB
fbem-31088	25	13	to	to	ADP
fbem-31088	25	14	a	a	DET
fbem-31088	25	15	more	more	ADV
fbem-31088	25	16	diversified	diversified	ADJ
fbem-31088	25	17	,	,	PUNCT
fbem-31088	25	18	networked	networked	ADJ
fbem-31088	25	19	governance	governance	NOUN
fbem-31088	25	20	model	model	NOUN
fbem-31088	25	21	.	.	PUNCT
fbem-31088	26	1	in	in	ADP
fbem-31088	26	2	the	the	DET
fbem-31088	26	3	new	new	ADJ
fbem-31088	26	4	governance	governance	NOUN
fbem-31088	26	5	model	model	NOUN
fbem-31088	26	6	,	,	PUNCT
fbem-31088	26	7	the	the	DET
fbem-31088	26	8	involvement	involvement	NOUN
fbem-31088	26	9	of	of	ADP
fbem-31088	26	10	small	small	ADJ
fbem-31088	26	11	and	and	CCONJ
fbem-31088	26	12	mediumsized	mediumsized	ADJ
fbem-31088	26	13	enterprises	enterprise	NOUN
fbem-31088	26	14	,	,	PUNCT
fbem-31088	26	15	suppliers	supplier	NOUN
fbem-31088	26	16	,	,	PUNCT
fbem-31088	26	17	customers	customer	NOUN
fbem-31088	26	18	,	,	PUNCT
fbem-31088	26	19	and	and	CCONJ
fbem-31088	26	20	other	other	ADJ
fbem-31088	26	21	stakeholders	stakeholder	NOUN
fbem-31088	26	22	has	have	AUX
fbem-31088	26	23	been	be	AUX
fbem-31088	26	24	continuously	continuously	ADV
fbem-31088	26	25	enhanced	enhance	VERB
fbem-31088	26	26	,	,	PUNCT
fbem-31088	26	27	creating	create	VERB
fbem-31088	26	28	a	a	DET
fbem-31088	26	29	more	more	ADV
fbem-31088	26	30	intricate	intricate	ADJ
fbem-31088	26	31	value	value	NOUN
fbem-31088	26	32	creation	creation	NOUN
fbem-31088	26	33	and	and	CCONJ
fbem-31088	26	34	distribution	distribution	NOUN
fbem-31088	26	35	system	system	NOUN
fbem-31088	26	36	.	.	PUNCT
fbem-31088	27	1	1.2	1.2	NUM
fbem-31088	27	2	.	.	PUNCT
fbem-31088	28	1	the	the	DET
fbem-31088	28	2	changes	change	NOUN
fbem-31088	28	3	of	of	ADP
fbem-31088	28	4	transfer	transfer	NOUN
fbem-31088	28	5	pricing	pricing	NOUN
fbem-31088	28	6	strategy	strategy	NOUN
fbem-31088	28	7	of	of	ADP
fbem-31088	28	8	multinational	multinational	ADJ
fbem-31088	28	9	enterprises	enterprise	NOUN
fbem-31088	28	10	under	under	ADP
fbem-31088	28	11	the	the	DET
fbem-31088	28	12	reconstruction	reconstruction	NOUN
fbem-31088	28	13	of	of	ADP
fbem-31088	28	14	global	global	ADJ
fbem-31088	28	15	value	value	NOUN
fbem-31088	28	16	chain	chain	VERB
fbem-31088	28	17	the	the	DET
fbem-31088	28	18	reconstruction	reconstruction	NOUN
fbem-31088	28	19	of	of	ADP
fbem-31088	28	20	the	the	DET
fbem-31088	28	21	global	global	ADJ
fbem-31088	28	22	value	value	NOUN
fbem-31088	28	23	chain	chain	NOUN
fbem-31088	28	24	has	have	VERB
fbem-31088	28	25	a	a	DET
fbem-31088	28	26	farreaching	farreache	VERB
fbem-31088	28	27	impact	impact	NOUN
fbem-31088	28	28	on	on	ADP
fbem-31088	28	29	the	the	DET
fbem-31088	28	30	transfer	transfer	NOUN
fbem-31088	28	31	pricing	pricing	NOUN
fbem-31088	28	32	of	of	ADP
fbem-31088	28	33	multinational	multinational	ADJ
fbem-31088	28	34	enterprises	enterprise	NOUN
fbem-31088	28	35	.	.	PUNCT
fbem-31088	29	1	due	due	ADP
fbem-31088	29	2	to	to	ADP
fbem-31088	29	3	the	the	DET
fbem-31088	29	4	regionalization	regionalization	NOUN
fbem-31088	29	5	and	and	CCONJ
fbem-31088	29	6	localization	localization	NOUN
fbem-31088	29	7	of	of	ADP
fbem-31088	29	8	production	production	NOUN
fbem-31088	29	9	layout	layout	NOUN
fbem-31088	29	10	,	,	PUNCT
fbem-31088	29	11	the	the	DET
fbem-31088	29	12	transfer	transfer	NOUN
fbem-31088	29	13	pricing	pricing	NOUN
fbem-31088	29	14	of	of	ADP
fbem-31088	29	15	multinational	multinational	ADJ
fbem-31088	29	16	enterprises	enterprise	NOUN
fbem-31088	29	17	pays	pay	VERB
fbem-31088	29	18	more	more	ADJ
fbem-31088	29	19	attention	attention	NOUN
fbem-31088	29	20	to	to	ADP
fbem-31088	29	21	regional	regional	ADJ
fbem-31088	29	22	profit	profit	NOUN
fbem-31088	29	23	distribution	distribution	NOUN
fbem-31088	29	24	.	.	PUNCT
fbem-31088	30	1	as	as	SCONJ
fbem-31088	30	2	some	some	DET
fbem-31088	30	3	production	production	NOUN
fbem-31088	30	4	links	link	NOUN
fbem-31088	30	5	flow	flow	VERB
fbem-31088	30	6	back	back	ADV
fbem-31088	30	7	to	to	ADP
fbem-31088	30	8	this	this	DET
fbem-31088	30	9	country	country	NOUN
fbem-31088	30	10	or	or	CCONJ
fbem-31088	30	11	areas	area	NOUN
fbem-31088	30	12	close	close	ADJ
fbem-31088	30	13	to	to	ADP
fbem-31088	30	14	the	the	DET
fbem-31088	30	15	consumer	consumer	NOUN
fbem-31088	30	16	market	market	NOUN
fbem-31088	30	17	,	,	PUNCT
fbem-31088	30	18	multinational	multinational	ADJ
fbem-31088	30	19	enterprises	enterprise	NOUN
fbem-31088	30	20	need	need	VERB
fbem-31088	30	21	to	to	PART
fbem-31088	30	22	distribute	distribute	VERB
fbem-31088	30	23	profits	profit	NOUN
fbem-31088	30	24	reasonably	reasonably	ADV
fbem-31088	30	25	in	in	ADP
fbem-31088	30	26	the	the	DET
fbem-31088	30	27	region	region	NOUN
fbem-31088	30	28	to	to	PART
fbem-31088	30	29	meet	meet	VERB
fbem-31088	30	30	the	the	DET
fbem-31088	30	31	tax	tax	NOUN
fbem-31088	30	32	requirements	requirement	NOUN
fbem-31088	30	33	of	of	ADP
fbem-31088	30	34	different	different	ADJ
fbem-31088	30	35	countries	country	NOUN
fbem-31088	30	36	and	and	CCONJ
fbem-31088	30	37	regions	region	NOUN
fbem-31088	30	38	.	.	PUNCT
fbem-31088	31	1	for	for	ADP
fbem-31088	31	2	example	example	NOUN
fbem-31088	31	3	,	,	PUNCT
fbem-31088	31	4	multinational	multinational	ADJ
fbem-31088	31	5	companies	company	NOUN
fbem-31088	31	6	may	may	AUX
fbem-31088	31	7	adjust	adjust	VERB
fbem-31088	31	8	their	their	PRON
fbem-31088	31	9	internal	internal	ADJ
fbem-31088	31	10	transaction	transaction	NOUN
fbem-31088	31	11	prices	price	NOUN
fbem-31088	31	12	to	to	PART
fbem-31088	31	13	keep	keep	VERB
fbem-31088	31	14	profits	profit	NOUN
fbem-31088	31	15	in	in	ADP
fbem-31088	31	16	areas	area	NOUN
fbem-31088	31	17	with	with	ADP
fbem-31088	31	18	lower	low	ADJ
fbem-31088	31	19	taxes	taxis	NOUN
fbem-31088	31	20	,	,	PUNCT
fbem-31088	31	21	thus	thus	ADV
fbem-31088	31	22	reducing	reduce	VERB
fbem-31088	31	23	the	the	DET
fbem-31088	31	24	overall	overall	ADJ
fbem-31088	31	25	tax	tax	NOUN
fbem-31088	31	26	burden	burden	NOUN
fbem-31088	31	27	.	.	PUNCT
fbem-31088	32	1	moreover	moreover	ADV
fbem-31088	32	2	,	,	PUNCT
fbem-31088	32	3	technological	technological	ADJ
fbem-31088	32	4	innovation	innovation	NOUN
fbem-31088	32	5	has	have	AUX
fbem-31088	32	6	brought	bring	VERB
fbem-31088	32	7	new	new	ADJ
fbem-31088	32	8	challenges	challenge	NOUN
fbem-31088	32	9	and	and	CCONJ
fbem-31088	32	10	opportunities	opportunity	NOUN
fbem-31088	32	11	to	to	ADP
fbem-31088	32	12	the	the	DET
fbem-31088	32	13	transfer	transfer	NOUN
fbem-31088	32	14	pricing	pricing	NOUN
fbem-31088	32	15	of	of	ADP
fbem-31088	32	16	multinational	multinational	ADJ
fbem-31088	32	17	enterprises	enterprise	NOUN
fbem-31088	32	18	[	[	X
fbem-31088	32	19	3	3	NUM
fbem-31088	32	20	]	]	PUNCT
fbem-31088	32	21	.	.	PUNCT
fbem-31088	33	1	on	on	ADP
fbem-31088	33	2	the	the	DET
fbem-31088	33	3	one	one	NUM
fbem-31088	33	4	hand	hand	NOUN
fbem-31088	33	5	,	,	PUNCT
fbem-31088	33	6	the	the	DET
fbem-31088	33	7	application	application	NOUN
fbem-31088	33	8	of	of	ADP
fbem-31088	33	9	emerging	emerge	VERB
fbem-31088	33	10	technologies	technology	NOUN
fbem-31088	33	11	continuously	continuously	ADV
fbem-31088	33	12	increases	increase	VERB
fbem-31088	33	13	the	the	DET
fbem-31088	33	14	value	value	NOUN
fbem-31088	33	15	of	of	ADP
fbem-31088	33	16	intangible	intangible	ADJ
fbem-31088	33	17	assets	asset	NOUN
fbem-31088	33	18	of	of	ADP
fbem-31088	33	19	multinational	multinational	ADJ
fbem-31088	33	20	enterprises	enterprise	NOUN
fbem-31088	33	21	,	,	PUNCT
fbem-31088	33	22	such	such	ADJ
fbem-31088	33	23	as	as	ADP
fbem-31088	33	24	patents	patent	NOUN
fbem-31088	33	25	,	,	PUNCT
fbem-31088	33	26	trademarks	trademark	NOUN
fbem-31088	33	27	,	,	PUNCT
fbem-31088	33	28	and	and	CCONJ
fbem-31088	33	29	software	software	NOUN
fbem-31088	33	30	.	.	PUNCT
fbem-31088	34	1	the	the	DET
fbem-31088	34	2	pricing	pricing	NOUN
fbem-31088	34	3	of	of	ADP
fbem-31088	34	4	these	these	DET
fbem-31088	34	5	intangible	intangible	ADJ
fbem-31088	34	6	assets	asset	NOUN
fbem-31088	34	7	is	be	AUX
fbem-31088	34	8	often	often	ADV
fbem-31088	34	9	subjective	subjective	ADJ
fbem-31088	34	10	and	and	CCONJ
fbem-31088	34	11	uncertain	uncertain	ADJ
fbem-31088	34	12	,	,	PUNCT
fbem-31088	34	13	which	which	PRON
fbem-31088	34	14	provides	provide	VERB
fbem-31088	34	15	more	more	ADJ
fbem-31088	34	16	operating	operating	NOUN
fbem-31088	34	17	space	space	NOUN
fbem-31088	34	18	for	for	ADP
fbem-31088	34	19	multinational	multinational	ADJ
fbem-31088	34	20	enterprises	enterprise	NOUN
fbem-31088	34	21	to	to	PART
fbem-31088	34	22	carry	carry	VERB
fbem-31088	34	23	out	out	ADP
fbem-31088	34	24	transfer	transfer	NOUN
fbem-31088	34	25	pricing	pricing	NOUN
fbem-31088	34	26	.	.	PUNCT
fbem-31088	35	1	on	on	ADP
fbem-31088	35	2	the	the	DET
fbem-31088	35	3	other	other	ADJ
fbem-31088	35	4	hand	hand	NOUN
fbem-31088	35	5	,	,	PUNCT
fbem-31088	35	6	the	the	DET
fbem-31088	35	7	growth	growth	NOUN
fbem-31088	35	8	of	of	ADP
fbem-31088	35	9	the	the	DET
fbem-31088	35	10	digital	digital	ADJ
fbem-31088	35	11	economy	economy	NOUN
fbem-31088	35	12	complicates	complicate	VERB
fbem-31088	35	13	multinational	multinational	ADJ
fbem-31088	35	14	enterprises	enterprise	NOUN
fbem-31088	35	15	'	'	PART
fbem-31088	35	16	business	business	NOUN
fbem-31088	35	17	models	model	NOUN
fbem-31088	35	18	and	and	CCONJ
fbem-31088	35	19	obscures	obscure	VERB
fbem-31088	35	20	transactions	transaction	NOUN
fbem-31088	35	21	,	,	PUNCT
fbem-31088	35	22	making	make	VERB
fbem-31088	35	23	it	it	PRON
fbem-31088	35	24	harder	hard	ADV
fbem-31088	35	25	for	for	SCONJ
fbem-31088	35	26	tax	tax	NOUN
fbem-31088	35	27	authorities	authority	NOUN
fbem-31088	35	28	to	to	PART
fbem-31088	35	29	oversee	oversee	VERB
fbem-31088	35	30	transfer	transfer	NOUN
fbem-31088	35	31	pricing	pricing	NOUN
fbem-31088	35	32	.	.	PUNCT
fbem-31088	36	1	with	with	ADP
fbem-31088	36	2	the	the	DET
fbem-31088	36	3	diversification	diversification	NOUN
fbem-31088	36	4	and	and	CCONJ
fbem-31088	36	5	networking	networking	NOUN
fbem-31088	36	6	of	of	ADP
fbem-31088	36	7	the	the	DET
fbem-31088	36	8	global	global	ADJ
fbem-31088	36	9	value	value	NOUN
fbem-31088	36	10	chain	chain	NOUN
fbem-31088	36	11	governance	governance	NOUN
fbem-31088	36	12	model	model	NOUN
fbem-31088	36	13	,	,	PUNCT
fbem-31088	36	14	the	the	DET
fbem-31088	36	15	transfer	transfer	NOUN
fbem-31088	36	16	pricing	pricing	NOUN
fbem-31088	36	17	strategy	strategy	NOUN
fbem-31088	36	18	of	of	ADP
fbem-31088	36	19	multinational	multinational	ADJ
fbem-31088	36	20	enterprises	enterprise	NOUN
fbem-31088	36	21	pays	pay	VERB
fbem-31088	36	22	more	more	ADJ
fbem-31088	36	23	attention	attention	NOUN
fbem-31088	36	24	to	to	ADP
fbem-31088	36	25	cooperation	cooperation	NOUN
fbem-31088	36	26	and	and	CCONJ
fbem-31088	36	27	coordination	coordination	NOUN
fbem-31088	36	28	with	with	ADP
fbem-31088	36	29	stakeholders	stakeholder	NOUN
fbem-31088	36	30	.	.	PUNCT
fbem-31088	37	1	multinational	multinational	ADJ
fbem-31088	37	2	enterprises	enterprise	NOUN
fbem-31088	37	3	need	need	VERB
fbem-31088	37	4	to	to	PART
fbem-31088	37	5	establish	establish	VERB
fbem-31088	37	6	closer	close	ADJ
fbem-31088	37	7	cooperation	cooperation	NOUN
fbem-31088	37	8	with	with	ADP
fbem-31088	37	9	suppliers	supplier	NOUN
fbem-31088	37	10	and	and	CCONJ
fbem-31088	37	11	customers	customer	NOUN
fbem-31088	37	12	within	within	ADP
fbem-31088	37	13	the	the	DET
fbem-31088	37	14	new	new	ADJ
fbem-31088	37	15	governance	governance	NOUN
fbem-31088	37	16	model	model	NOUN
fbem-31088	37	17	to	to	PART
fbem-31088	37	18	create	create	VERB
fbem-31088	37	19	value	value	NOUN
fbem-31088	37	20	.	.	PUNCT
fbem-31088	38	1	therefore	therefore	ADV
fbem-31088	38	2	,	,	PUNCT
fbem-31088	38	3	multinational	multinational	ADJ
fbem-31088	38	4	companies	company	NOUN
fbem-31088	38	5	need	need	VERB
fbem-31088	38	6	to	to	PART
fbem-31088	38	7	consider	consider	VERB
fbem-31088	38	8	stakeholders	stakeholder	NOUN
fbem-31088	38	9	'	'	PART
fbem-31088	38	10	interests	interest	NOUN
fbem-31088	38	11	when	when	SCONJ
fbem-31088	38	12	formulating	formulate	VERB
fbem-31088	38	13	transfer	transfer	NOUN
fbem-31088	38	14	pricing	pricing	NOUN
fbem-31088	38	15	strategies	strategy	NOUN
fbem-31088	38	16	to	to	PART
fbem-31088	38	17	achieve	achieve	VERB
fbem-31088	38	18	a	a	DET
fbem-31088	38	19	win	win	NOUN
fbem-31088	38	20	-	-	PUNCT
fbem-31088	38	21	win	win	NOUN
fbem-31088	38	22	situation	situation	NOUN
fbem-31088	38	23	[	[	X
fbem-31088	38	24	4	4	NUM
fbem-31088	38	25	]	]	PUNCT
fbem-31088	38	26	.	.	PUNCT
fbem-31088	39	1	2	2	X
fbem-31088	39	2	.	.	X
fbem-31088	39	3	necessity	necessity	NOUN
fbem-31088	39	4	and	and	CCONJ
fbem-31088	39	5	challenges	challenge	NOUN
fbem-31088	39	6	of	of	ADP
fbem-31088	39	7	transfer	transfer	NOUN
fbem-31088	39	8	pricing	pricing	NOUN
fbem-31088	39	9	and	and	CCONJ
fbem-31088	39	10	international	international	ADJ
fbem-31088	39	11	coordination	coordination	NOUN
fbem-31088	39	12	for	for	ADP
fbem-31088	39	13	multinational	multinational	ADJ
fbem-31088	39	14	enterprises	enterprise	NOUN
fbem-31088	39	15	2.1	2.1	NUM
fbem-31088	39	16	.	.	PUNCT
fbem-31088	40	1	the	the	DET
fbem-31088	40	2	necessity	necessity	NOUN
fbem-31088	40	3	of	of	ADP
fbem-31088	40	4	international	international	ADJ
fbem-31088	40	5	coordination	coordination	NOUN
fbem-31088	40	6	from	from	ADP
fbem-31088	40	7	the	the	DET
fbem-31088	40	8	perspective	perspective	NOUN
fbem-31088	40	9	of	of	ADP
fbem-31088	40	10	tax	tax	NOUN
fbem-31088	40	11	fairness	fairness	NOUN
fbem-31088	40	12	,	,	PUNCT
fbem-31088	40	13	multinational	multinational	ADJ
fbem-31088	40	14	companies	company	NOUN
fbem-31088	40	15	transfer	transfer	VERB
fbem-31088	40	16	their	their	PRON
fbem-31088	40	17	profits	profit	NOUN
fbem-31088	40	18	to	to	ADP
fbem-31088	40	19	low	low	ADJ
fbem-31088	40	20	-	-	PUNCT
fbem-31088	40	21	tax	tax	NOUN
fbem-31088	40	22	countries	country	NOUN
fbem-31088	40	23	or	or	CCONJ
fbem-31088	40	24	regions	region	NOUN
fbem-31088	40	25	through	through	ADP
fbem-31088	40	26	transfer	transfer	NOUN
fbem-31088	40	27	pricing	pricing	NOUN
fbem-31088	40	28	,	,	PUNCT
fbem-31088	40	29	which	which	PRON
fbem-31088	40	30	leads	lead	VERB
fbem-31088	40	31	to	to	ADP
fbem-31088	40	32	the	the	DET
fbem-31088	40	33	loss	loss	NOUN
fbem-31088	40	34	of	of	ADP
fbem-31088	40	35	tax	tax	NOUN
fbem-31088	40	36	revenue	revenue	NOUN
fbem-31088	40	37	in	in	ADP
fbem-31088	40	38	high	high	ADJ
fbem-31088	40	39	-	-	PUNCT
fbem-31088	40	40	tax	tax	NOUN
fbem-31088	40	41	countries	country	NOUN
fbem-31088	40	42	and	and	CCONJ
fbem-31088	40	43	undermines	undermine	VERB
fbem-31088	40	44	the	the	DET
fbem-31088	40	45	principle	principle	NOUN
fbem-31088	40	46	of	of	ADP
fbem-31088	40	47	tax	tax	NOUN
fbem-31088	40	48	fairness	fairness	NOUN
fbem-31088	40	49	.	.	PUNCT
fbem-31088	41	1	enterprises	enterprise	NOUN
fbem-31088	41	2	in	in	ADP
fbem-31088	41	3	different	different	ADJ
fbem-31088	41	4	countries	country	NOUN
fbem-31088	41	5	face	face	VERB
fbem-31088	41	6	different	different	ADJ
fbem-31088	41	7	tax	tax	NOUN
fbem-31088	41	8	burdens	burden	NOUN
fbem-31088	41	9	,	,	PUNCT
fbem-31088	41	10	which	which	PRON
fbem-31088	41	11	is	be	AUX
fbem-31088	41	12	not	not	PART
fbem-31088	41	13	conducive	conducive	ADJ
fbem-31088	41	14	to	to	ADP
fbem-31088	41	15	forming	form	VERB
fbem-31088	41	16	a	a	DET
fbem-31088	41	17	fair	fair	ADJ
fbem-31088	41	18	,	,	PUNCT
fbem-31088	41	19	competitive	competitive	ADJ
fbem-31088	41	20	market	market	NOUN
fbem-31088	41	21	environment	environment	NOUN
fbem-31088	41	22	.	.	PUNCT
fbem-31088	42	1	international	international	ADJ
fbem-31088	42	2	coordination	coordination	NOUN
fbem-31088	42	3	can	can	AUX
fbem-31088	42	4	ensure	ensure	VERB
fbem-31088	42	5	that	that	SCONJ
fbem-31088	42	6	multinational	multinational	ADJ
fbem-31088	42	7	enterprises	enterprise	NOUN
fbem-31088	42	8	distribute	distribute	VERB
fbem-31088	42	9	profits	profit	NOUN
fbem-31088	42	10	reasonably	reasonably	ADV
fbem-31088	42	11	globally	globally	ADV
fbem-31088	42	12	and	and	CCONJ
fbem-31088	42	13	avoid	avoid	VERB
fbem-31088	42	14	unfair	unfair	ADJ
fbem-31088	42	15	taxation	taxation	NOUN
fbem-31088	42	16	.	.	PUNCT
fbem-31088	43	1	international	international	ADJ
fbem-31088	43	2	coordination	coordination	NOUN
fbem-31088	43	3	helps	help	VERB
fbem-31088	43	4	to	to	PART
fbem-31088	43	5	safeguard	safeguard	VERB
fbem-31088	43	6	countries	country	NOUN
fbem-31088	43	7	'	'	PART
fbem-31088	43	8	tax	tax	NOUN
fbem-31088	43	9	sovereignty	sovereignty	NOUN
fbem-31088	43	10	.	.	PUNCT
fbem-31088	44	1	as	as	SCONJ
fbem-31088	44	2	economic	economic	ADJ
fbem-31088	44	3	globalization	globalization	NOUN
fbem-31088	44	4	progresses	progress	VERB
fbem-31088	44	5	,	,	PUNCT
fbem-31088	44	6	multinational	multinational	ADJ
fbem-31088	44	7	enterprises	enterprise	NOUN
fbem-31088	44	8	engage	engage	VERB
fbem-31088	44	9	in	in	ADP
fbem-31088	44	10	business	business	NOUN
fbem-31088	44	11	activities	activity	NOUN
fbem-31088	44	12	that	that	PRON
fbem-31088	44	13	transcend	transcend	VERB
fbem-31088	44	14	national	national	ADJ
fbem-31088	44	15	boundaries	boundary	NOUN
fbem-31088	44	16	.	.	PUNCT
fbem-31088	45	1	consequently	consequently	ADV
fbem-31088	45	2	,	,	PUNCT
fbem-31088	45	3	tax	tax	NOUN
fbem-31088	45	4	authorities	authority	NOUN
fbem-31088	45	5	in	in	ADP
fbem-31088	45	6	various	various	ADJ
fbem-31088	45	7	countries	country	NOUN
fbem-31088	45	8	encounter	encounter	VERB
fbem-31088	45	9	numerous	numerous	ADJ
fbem-31088	45	10	challenges	challenge	NOUN
fbem-31088	45	11	in	in	ADP
fbem-31088	45	12	taxing	tax	VERB
fbem-31088	45	13	and	and	CCONJ
fbem-31088	45	14	managing	manage	VERB
fbem-31088	45	15	issues	issue	NOUN
fbem-31088	45	16	of	of	ADP
fbem-31088	45	17	information	information	NOUN
fbem-31088	45	18	asymmetry	asymmetry	NOUN
fbem-31088	45	19	and	and	CCONJ
fbem-31088	45	20	conflicts	conflict	NOUN
fbem-31088	45	21	of	of	ADP
fbem-31088	45	22	jurisdiction	jurisdiction	NOUN
fbem-31088	45	23	.	.	PUNCT
fbem-31088	46	1	countries	country	NOUN
fbem-31088	46	2	can	can	AUX
fbem-31088	46	3	strengthen	strengthen	VERB
fbem-31088	46	4	cooperation	cooperation	NOUN
fbem-31088	46	5	,	,	PUNCT
fbem-31088	46	6	share	share	NOUN
fbem-31088	46	7	information	information	NOUN
fbem-31088	46	8	,	,	PUNCT
fbem-31088	46	9	jointly	jointly	ADV
fbem-31088	46	10	crack	crack	VERB
fbem-31088	46	11	down	down	ADP
fbem-31088	46	12	on	on	ADP
fbem-31088	46	13	multinational	multinational	ADJ
fbem-31088	46	14	enterprises	enterprise	NOUN
fbem-31088	46	15	'	'	PART
fbem-31088	46	16	profit	profit	NOUN
fbem-31088	46	17	transfer	transfer	NOUN
fbem-31088	46	18	,	,	PUNCT
fbem-31088	46	19	and	and	CCONJ
fbem-31088	46	20	safeguard	safeguard	VERB
fbem-31088	46	21	their	their	PRON
fbem-31088	46	22	tax	tax	NOUN
fbem-31088	46	23	sovereignty	sovereignty	NOUN
fbem-31088	46	24	through	through	ADP
fbem-31088	46	25	international	international	ADJ
fbem-31088	46	26	coordination	coordination	NOUN
fbem-31088	47	1	[	[	X
fbem-31088	47	2	5	5	NUM
fbem-31088	47	3	]	]	PUNCT
fbem-31088	47	4	.	.	PUNCT
fbem-31088	48	1	2.2	2.2	NUM
fbem-31088	48	2	.	.	PUNCT
fbem-31088	48	3	challenges	challenge	NOUN
fbem-31088	48	4	to	to	ADP
fbem-31088	48	5	international	international	ADJ
fbem-31088	48	6	coordination	coordination	NOUN
fbem-31088	48	7	first	first	ADV
fbem-31088	48	8	,	,	PUNCT
fbem-31088	48	9	the	the	DET
fbem-31088	48	10	differences	difference	NOUN
fbem-31088	48	11	in	in	ADP
fbem-31088	48	12	tax	tax	NOUN
fbem-31088	48	13	systems	system	NOUN
fbem-31088	48	14	among	among	ADP
fbem-31088	48	15	countries	country	NOUN
fbem-31088	48	16	are	be	AUX
fbem-31088	48	17	a	a	DET
fbem-31088	48	18	major	major	ADJ
fbem-31088	48	19	obstacle	obstacle	NOUN
fbem-31088	48	20	to	to	ADP
fbem-31088	48	21	international	international	ADJ
fbem-31088	48	22	coordination	coordination	NOUN
fbem-31088	48	23	.	.	PUNCT
fbem-31088	49	1	different	different	ADJ
fbem-31088	49	2	countries	country	NOUN
fbem-31088	49	3	have	have	VERB
fbem-31088	49	4	varying	vary	VERB
fbem-31088	49	5	tax	tax	NOUN
fbem-31088	49	6	policies	policy	NOUN
fbem-31088	49	7	,	,	PUNCT
fbem-31088	49	8	rates	rate	NOUN
fbem-31088	49	9	,	,	PUNCT
fbem-31088	49	10	and	and	CCONJ
fbem-31088	49	11	tax	tax	NOUN
fbem-31088	49	12	collection	collection	NOUN
fbem-31088	49	13	and	and	CCONJ
fbem-31088	49	14	management	management	NOUN
fbem-31088	49	15	methods	method	NOUN
fbem-31088	49	16	,	,	PUNCT
fbem-31088	49	17	making	make	VERB
fbem-31088	49	18	it	it	PRON
fbem-31088	49	19	challenging	challenge	VERB
fbem-31088	49	20	to	to	PART
fbem-31088	49	21	achieve	achieve	VERB
fbem-31088	49	22	consensus	consensus	NOUN
fbem-31088	49	23	on	on	ADP
fbem-31088	49	24	unified	unified	ADJ
fbem-31088	49	25	transfer	transfer	NOUN
fbem-31088	49	26	pricing	pricing	NOUN
fbem-31088	49	27	rules	rule	NOUN
fbem-31088	49	28	.	.	PUNCT
fbem-31088	50	1	for	for	ADP
fbem-31088	50	2	example	example	NOUN
fbem-31088	50	3	,	,	PUNCT
fbem-31088	50	4	some	some	DET
fbem-31088	50	5	countries	country	NOUN
fbem-31088	50	6	adopt	adopt	VERB
fbem-31088	50	7	the	the	DET
fbem-31088	50	8	principle	principle	NOUN
fbem-31088	50	9	of	of	ADP
fbem-31088	50	10	territoriality	territoriality	NOUN
fbem-31088	50	11	,	,	PUNCT
fbem-31088	50	12	while	while	SCONJ
fbem-31088	50	13	others	other	NOUN
fbem-31088	50	14	adopt	adopt	VERB
fbem-31088	50	15	the	the	DET
fbem-31088	50	16	principle	principle	NOUN
fbem-31088	50	17	of	of	ADP
fbem-31088	50	18	personality	personality	NOUN
fbem-31088	50	19	,	,	PUNCT
fbem-31088	50	20	which	which	PRON
fbem-31088	50	21	increases	increase	VERB
fbem-31088	50	22	the	the	DET
fbem-31088	50	23	difficulty	difficulty	NOUN
fbem-31088	50	24	of	of	ADP
fbem-31088	50	25	international	international	ADJ
fbem-31088	50	26	coordination	coordination	NOUN
fbem-31088	51	1	[	[	X
fbem-31088	51	2	6	6	NUM
fbem-31088	51	3	]	]	PUNCT
fbem-31088	51	4	.	.	PUNCT
fbem-31088	52	1	second	second	ADJ
fbem-31088	52	2	,	,	PUNCT
fbem-31088	52	3	the	the	DET
fbem-31088	52	4	complexity	complexity	NOUN
fbem-31088	52	5	and	and	CCONJ
fbem-31088	52	6	diversity	diversity	NOUN
fbem-31088	52	7	of	of	ADP
fbem-31088	52	8	multinational	multinational	ADJ
fbem-31088	52	9	enterprises	enterprise	NOUN
fbem-31088	52	10	have	have	AUX
fbem-31088	52	11	brought	bring	VERB
fbem-31088	52	12	challenges	challenge	NOUN
fbem-31088	52	13	to	to	ADP
fbem-31088	52	14	international	international	ADJ
fbem-31088	52	15	coordination	coordination	NOUN
fbem-31088	52	16	.	.	PUNCT
fbem-31088	53	1	multinational	multinational	ADJ
fbem-31088	53	2	enterprises	enterprise	NOUN
fbem-31088	53	3	include	include	VERB
fbem-31088	53	4	a	a	DET
fbem-31088	53	5	complex	complex	ADJ
fbem-31088	53	6	organizational	organizational	ADJ
fbem-31088	53	7	structure	structure	NOUN
fbem-31088	53	8	and	and	CCONJ
fbem-31088	53	9	many	many	ADJ
fbem-31088	53	10	businesses	business	NOUN
fbem-31088	53	11	involving	involve	VERB
fbem-31088	53	12	many	many	ADJ
fbem-31088	53	13	countries	country	NOUN
fbem-31088	53	14	and	and	CCONJ
fbem-31088	53	15	regions	region	NOUN
fbem-31088	53	16	.	.	PUNCT
fbem-31088	54	1	they	they	PRON
fbem-31088	54	2	can	can	AUX
fbem-31088	54	3	use	use	VERB
fbem-31088	54	4	the	the	DET
fbem-31088	54	5	differences	difference	NOUN
fbem-31088	54	6	in	in	ADP
fbem-31088	54	7	tax	tax	NOUN
fbem-31088	54	8	policies	policy	NOUN
fbem-31088	54	9	in	in	ADP
fbem-31088	54	10	different	different	ADJ
fbem-31088	54	11	countries	country	NOUN
fbem-31088	54	12	to	to	PART
fbem-31088	54	13	transfer	transfer	VERB
fbem-31088	54	14	profits	profit	NOUN
fbem-31088	54	15	through	through	ADP
fbem-31088	54	16	complex	complex	ADJ
fbem-31088	54	17	trading	trading	NOUN
fbem-31088	54	18	arrangements	arrangement	NOUN
fbem-31088	54	19	.	.	PUNCT
fbem-31088	55	1	in	in	ADP
fbem-31088	55	2	international	international	ADJ
fbem-31088	55	3	coordination	coordination	NOUN
fbem-31088	55	4	,	,	PUNCT
fbem-31088	55	5	it	it	PRON
fbem-31088	55	6	is	be	AUX
fbem-31088	55	7	necessary	necessary	ADJ
fbem-31088	55	8	to	to	PART
fbem-31088	55	9	deal	deal	VERB
fbem-31088	55	10	with	with	ADP
fbem-31088	55	11	all	all	DET
fbem-31088	55	12	kinds	kind	NOUN
fbem-31088	55	13	of	of	ADP
fbem-31088	55	14	complex	complex	ADJ
fbem-31088	55	15	situations	situation	NOUN
fbem-31088	55	16	of	of	ADP
fbem-31088	55	17	multinational	multinational	ADJ
fbem-31088	55	18	enterprises	enterprise	NOUN
fbem-31088	55	19	and	and	CCONJ
fbem-31088	55	20	formulate	formulate	VERB
fbem-31088	55	21	targeted	targeted	ADJ
fbem-31088	55	22	and	and	CCONJ
fbem-31088	55	23	operable	operable	ADJ
fbem-31088	55	24	rules	rule	NOUN
fbem-31088	55	25	.	.	PUNCT
fbem-31088	56	1	in	in	ADP
fbem-31088	56	2	addition	addition	NOUN
fbem-31088	56	3	,	,	PUNCT
fbem-31088	56	4	the	the	DET
fbem-31088	56	5	uncertainty	uncertainty	NOUN
fbem-31088	56	6	of	of	ADP
fbem-31088	56	7	the	the	DET
fbem-31088	56	8	international	international	ADJ
fbem-31088	56	9	political	political	ADJ
fbem-31088	56	10	and	and	CCONJ
fbem-31088	56	11	economic	economic	ADJ
fbem-31088	56	12	situation	situation	NOUN
fbem-31088	56	13	also	also	ADV
fbem-31088	56	14	affects	affect	VERB
fbem-31088	56	15	the	the	DET
fbem-31088	56	16	international	international	ADJ
fbem-31088	56	17	coordination	coordination	NOUN
fbem-31088	56	18	process	process	NOUN
fbem-31088	56	19	.	.	PUNCT
fbem-31088	57	1	trade	trade	NOUN
fbem-31088	57	2	protectionism	protectionism	NOUN
fbem-31088	57	3	and	and	CCONJ
fbem-31088	57	4	geopolitical	geopolitical	ADJ
fbem-31088	57	5	conflicts	conflict	NOUN
fbem-31088	57	6	may	may	AUX
fbem-31088	57	7	lead	lead	VERB
fbem-31088	57	8	to	to	ADP
fbem-31088	57	9	a	a	DET
fbem-31088	57	10	decline	decline	NOUN
fbem-31088	57	11	in	in	ADP
fbem-31088	57	12	countries	country	NOUN
fbem-31088	57	13	'	'	PART
fbem-31088	57	14	willingness	willingness	NOUN
fbem-31088	57	15	to	to	PART
fbem-31088	57	16	cooperate	cooperate	VERB
fbem-31088	57	17	and	and	CCONJ
fbem-31088	57	18	increase	increase	VERB
fbem-31088	57	19	the	the	DET
fbem-31088	57	20	difficulty	difficulty	NOUN
fbem-31088	57	21	of	of	ADP
fbem-31088	57	22	international	international	ADJ
fbem-31088	57	23	coordination	coordination	NOUN
fbem-31088	57	24	.	.	PUNCT
fbem-31088	58	1	in	in	ADP
fbem-31088	58	2	addition	addition	NOUN
fbem-31088	58	3	,	,	PUNCT
fbem-31088	58	4	some	some	DET
fbem-31088	58	5	countries	country	NOUN
fbem-31088	58	6	may	may	AUX
fbem-31088	58	7	hesitate	hesitate	VERB
fbem-31088	58	8	to	to	PART
fbem-31088	58	9	engage	engage	VERB
fbem-31088	58	10	in	in	ADP
fbem-31088	58	11	international	international	ADJ
fbem-31088	58	12	coordination	coordination	NOUN
fbem-31088	58	13	due	due	ADP
fbem-31088	58	14	to	to	ADP
fbem-31088	58	15	their	their	PRON
fbem-31088	58	16	own	own	ADJ
fbem-31088	58	17	interests	interest	NOUN
fbem-31088	58	18	,	,	PUNCT
fbem-31088	58	19	which	which	PRON
fbem-31088	58	20	has	have	AUX
fbem-31088	58	21	obstructed	obstruct	VERB
fbem-31088	58	22	establishing	establish	VERB
fbem-31088	58	23	and	and	CCONJ
fbem-31088	58	24	enhancing	enhance	VERB
fbem-31088	58	25	the	the	DET
fbem-31088	58	26	international	international	ADJ
fbem-31088	58	27	coordination	coordination	NOUN
fbem-31088	58	28	mechanism	mechanism	NOUN
fbem-31088	58	29	.	.	PUNCT
fbem-31088	59	1	3	3	X
fbem-31088	59	2	.	.	X
fbem-31088	59	3	analysis	analysis	NOUN
fbem-31088	59	4	of	of	ADP
fbem-31088	59	5	the	the	DET
fbem-31088	59	6	existing	exist	VERB
fbem-31088	59	7	international	international	ADJ
fbem-31088	59	8	coordination	coordination	NOUN
fbem-31088	59	9	mechanism	mechanism	NOUN
fbem-31088	59	10	of	of	ADP
fbem-31088	59	11	transfer	transfer	NOUN
fbem-31088	59	12	pricing	pricing	NOUN
fbem-31088	59	13	3.1	3.1	NUM
fbem-31088	59	14	.	.	PUNCT
fbem-31088	60	1	the	the	DET
fbem-31088	60	2	coordination	coordination	NOUN
fbem-31088	60	3	rules	rule	NOUN
fbem-31088	60	4	and	and	CCONJ
fbem-31088	60	5	practices	practice	NOUN
fbem-31088	60	6	of	of	ADP
fbem-31088	60	7	major	major	ADJ
fbem-31088	60	8	international	international	ADJ
fbem-31088	60	9	organizations	organization	NOUN
fbem-31088	60	10	oecd	oecd	PROPN
fbem-31088	60	11	plays	play	VERB
fbem-31088	60	12	a	a	DET
fbem-31088	60	13	core	core	ADJ
fbem-31088	60	14	role	role	NOUN
fbem-31088	60	15	in	in	ADP
fbem-31088	60	16	the	the	DET
fbem-31088	60	17	international	international	ADJ
fbem-31088	60	18	coordination	coordination	NOUN
fbem-31088	60	19	of	of	ADP
fbem-31088	60	20	transfer	transfer	NOUN
fbem-31088	60	21	pricing	pricing	NOUN
fbem-31088	60	22	of	of	ADP
fbem-31088	60	23	multinational	multinational	ADJ
fbem-31088	60	24	enterprises	enterprise	NOUN
fbem-31088	60	25	.	.	PUNCT
fbem-31088	61	1	the	the	DET
fbem-31088	61	2	oecd	oecd	PROPN
fbem-31088	61	3	transfer	transfer	NOUN
fbem-31088	61	4	pricing	pricing	NOUN
fbem-31088	61	5	guidelines	guideline	NOUN
fbem-31088	61	6	for	for	ADP
fbem-31088	61	7	multinational	multinational	ADJ
fbem-31088	61	8	enterprise	enterprise	NOUN
fbem-31088	61	9	and	and	CCONJ
fbem-31088	61	10	tax	tax	NOUN
fbem-31088	61	11	administrations	administration	NOUN
fbem-31088	61	12	is	be	AUX
fbem-31088	61	13	the	the	DET
fbem-31088	61	14	world	world	NOUN
fbem-31088	61	15	's	's	PART
fbem-31088	61	16	most	most	ADV
fbem-31088	61	17	widely	widely	ADV
fbem-31088	61	18	used	use	VERB
fbem-31088	61	19	transfer	transfer	NOUN
fbem-31088	61	20	pricing	pricing	NOUN
fbem-31088	61	21	guidance	guidance	NOUN
fbem-31088	61	22	document	document	NOUN
fbem-31088	61	23	.	.	PUNCT
fbem-31088	62	1	based	base	VERB
fbem-31088	62	2	on	on	ADP
fbem-31088	62	3	the	the	DET
fbem-31088	62	4	principle	principle	NOUN
fbem-31088	62	5	of	of	ADP
fbem-31088	62	6	independent	independent	ADJ
fbem-31088	62	7	transaction	transaction	NOUN
fbem-31088	62	8	,	,	PUNCT
fbem-31088	62	9	this	this	DET
fbem-31088	62	10	guide	guide	NOUN
fbem-31088	62	11	provides	provide	VERB
fbem-31088	62	12	tax	tax	NOUN
fbem-31088	62	13	authorities	authority	NOUN
fbem-31088	62	14	and	and	CCONJ
fbem-31088	62	15	multinational	multinational	ADJ
fbem-31088	62	16	enterprises	enterprise	NOUN
fbem-31088	62	17	with	with	ADP
fbem-31088	62	18	methods	method	NOUN
fbem-31088	62	19	and	and	CCONJ
fbem-31088	62	20	standards	standard	NOUN
fbem-31088	62	21	for	for	ADP
fbem-31088	62	22	determining	determine	VERB
fbem-31088	62	23	reasonable	reasonable	ADJ
fbem-31088	62	24	transfer	transfer	NOUN
fbem-31088	62	25	prices	price	NOUN
fbem-31088	62	26	,	,	PUNCT
fbem-31088	62	27	including	include	VERB
fbem-31088	62	28	traditional	traditional	ADJ
fbem-31088	62	29	transaction	transaction	NOUN
fbem-31088	62	30	methods	method	NOUN
fbem-31088	62	31	such	such	ADJ
fbem-31088	62	32	as	as	ADP
fbem-31088	62	33	comparable	comparable	ADJ
fbem-31088	62	34	uncontrolled	uncontrolled	ADJ
fbem-31088	62	35	price	price	NOUN
fbem-31088	62	36	method	method	NOUN
fbem-31088	62	37	,	,	PUNCT
fbem-31088	62	38	resale	resale	NOUN
fbem-31088	62	39	price	price	NOUN
fbem-31088	62	40	method	method	NOUN
fbem-31088	62	41	,	,	PUNCT
fbem-31088	62	42	cost	cost	NOUN
fbem-31088	62	43	additive	additive	ADJ
fbem-31088	62	44	process	process	NOUN
fbem-31088	62	45	method	method	NOUN
fbem-31088	62	46	,	,	PUNCT
fbem-31088	62	47	and	and	CCONJ
fbem-31088	62	48	profit	profit	NOUN
fbem-31088	62	49	methods	method	NOUN
fbem-31088	62	50	such	such	ADJ
fbem-31088	62	51	as	as	ADP
fbem-31088	62	52	profit	profit	NOUN
fbem-31088	62	53	division	division	NOUN
fbem-31088	62	54	method	method	NOUN
fbem-31088	62	55	and	and	CCONJ
fbem-31088	62	56	transaction	transaction	NOUN
fbem-31088	62	57	net	net	ADJ
fbem-31088	62	58	profit	profit	NOUN
fbem-31088	62	59	method	method	NOUN
fbem-31088	62	60	.	.	PUNCT
fbem-31088	63	1	in	in	ADP
fbem-31088	63	2	practice	practice	NOUN
fbem-31088	63	3	,	,	PUNCT
fbem-31088	63	4	the	the	DET
fbem-31088	63	5	oecd	oecd	PROPN
fbem-31088	63	6	actively	actively	ADV
fbem-31088	63	7	109	109	NUM
fbem-31088	63	8	encourages	encourage	NOUN
fbem-31088	63	9	countries	country	NOUN
fbem-31088	63	10	to	to	PART
fbem-31088	63	11	adopt	adopt	VERB
fbem-31088	63	12	its	its	PRON
fbem-31088	63	13	guidelines	guideline	NOUN
fbem-31088	63	14	.	.	PUNCT
fbem-31088	64	1	many	many	ADJ
fbem-31088	64	2	countries	country	NOUN
fbem-31088	64	3	refer	refer	VERB
fbem-31088	64	4	to	to	ADP
fbem-31088	64	5	or	or	CCONJ
fbem-31088	64	6	even	even	ADV
fbem-31088	64	7	directly	directly	ADV
fbem-31088	64	8	adopt	adopt	VERB
fbem-31088	64	9	the	the	DET
fbem-31088	64	10	contents	content	NOUN
fbem-31088	64	11	of	of	ADP
fbem-31088	64	12	oecd	oecd	PROPN
fbem-31088	64	13	guidelines	guideline	NOUN
fbem-31088	64	14	when	when	SCONJ
fbem-31088	64	15	formulating	formulate	VERB
fbem-31088	64	16	their	their	PRON
fbem-31088	64	17	transfer	transfer	NOUN
fbem-31088	64	18	pricing	pricing	NOUN
fbem-31088	64	19	regulations	regulation	NOUN
fbem-31088	64	20	.	.	PUNCT
fbem-31088	65	1	in	in	ADP
fbem-31088	65	2	addition	addition	NOUN
fbem-31088	65	3	,	,	PUNCT
fbem-31088	65	4	the	the	DET
fbem-31088	65	5	oecd	oecd	PROPN
fbem-31088	65	6	monitors	monitor	VERB
fbem-31088	65	7	the	the	DET
fbem-31088	65	8	implementation	implementation	NOUN
fbem-31088	65	9	of	of	ADP
fbem-31088	65	10	the	the	DET
fbem-31088	65	11	guidelines	guideline	NOUN
fbem-31088	65	12	by	by	ADP
fbem-31088	65	13	countries	country	NOUN
fbem-31088	65	14	through	through	ADP
fbem-31088	65	15	peer	peer	NOUN
fbem-31088	65	16	review	review	NOUN
fbem-31088	65	17	to	to	PART
fbem-31088	65	18	promote	promote	VERB
fbem-31088	65	19	the	the	DET
fbem-31088	65	20	consistency	consistency	NOUN
fbem-31088	65	21	of	of	ADP
fbem-31088	65	22	transfer	transfer	NOUN
fbem-31088	65	23	pricing	pricing	NOUN
fbem-31088	65	24	management	management	NOUN
fbem-31088	65	25	among	among	ADP
fbem-31088	65	26	countries	country	NOUN
fbem-31088	65	27	[	[	X
fbem-31088	65	28	7	7	NUM
fbem-31088	65	29	]	]	PUNCT
fbem-31088	65	30	.	.	PUNCT
fbem-31088	66	1	the	the	DET
fbem-31088	66	2	united	united	PROPN
fbem-31088	66	3	nations	nations	PROPN
fbem-31088	66	4	conference	conference	PROPN
fbem-31088	66	5	on	on	ADP
fbem-31088	66	6	trade	trade	NOUN
fbem-31088	66	7	and	and	CCONJ
fbem-31088	66	8	development	development	NOUN
fbem-31088	66	9	(	(	PUNCT
fbem-31088	66	10	unctad	unctad	PROPN
fbem-31088	66	11	)	)	PUNCT
fbem-31088	66	12	pays	pay	VERB
fbem-31088	66	13	attention	attention	NOUN
fbem-31088	66	14	to	to	ADP
fbem-31088	66	15	the	the	DET
fbem-31088	66	16	interests	interest	NOUN
fbem-31088	66	17	of	of	ADP
fbem-31088	66	18	developing	develop	VERB
fbem-31088	66	19	countries	country	NOUN
fbem-31088	66	20	in	in	ADP
fbem-31088	66	21	the	the	DET
fbem-31088	66	22	transfer	transfer	NOUN
fbem-31088	66	23	pricing	pricing	NOUN
fbem-31088	66	24	of	of	ADP
fbem-31088	66	25	multinational	multinational	ADJ
fbem-31088	66	26	enterprises	enterprise	NOUN
fbem-31088	66	27	.	.	PUNCT
fbem-31088	67	1	the	the	DET
fbem-31088	67	2	un	un	PROPN
fbem-31088	67	3	has	have	AUX
fbem-31088	67	4	issued	issue	VERB
fbem-31088	67	5	the	the	DET
fbem-31088	67	6	practical	practical	ADJ
fbem-31088	67	7	manual	manual	NOUN
fbem-31088	67	8	on	on	ADP
fbem-31088	67	9	transfer	transfer	NOUN
fbem-31088	67	10	pricing	pricing	NOUN
fbem-31088	67	11	for	for	ADP
fbem-31088	67	12	developing	develop	VERB
fbem-31088	67	13	countries	country	NOUN
fbem-31088	67	14	,	,	PUNCT
fbem-31088	67	15	which	which	PRON
fbem-31088	67	16	takes	take	VERB
fbem-31088	67	17	into	into	ADP
fbem-31088	67	18	account	account	NOUN
fbem-31088	67	19	the	the	DET
fbem-31088	67	20	special	special	ADJ
fbem-31088	67	21	situation	situation	NOUN
fbem-31088	67	22	and	and	CCONJ
fbem-31088	67	23	needs	need	NOUN
fbem-31088	67	24	of	of	ADP
fbem-31088	67	25	developing	develop	VERB
fbem-31088	67	26	countries	country	NOUN
fbem-31088	67	27	,	,	PUNCT
fbem-31088	67	28	such	such	ADJ
fbem-31088	67	29	as	as	ADP
fbem-31088	67	30	difficulties	difficulty	NOUN
fbem-31088	67	31	in	in	ADP
fbem-31088	67	32	obtaining	obtain	VERB
fbem-31088	67	33	data	datum	NOUN
fbem-31088	67	34	and	and	CCONJ
fbem-31088	67	35	limited	limited	ADJ
fbem-31088	67	36	collection	collection	NOUN
fbem-31088	67	37	and	and	CCONJ
fbem-31088	67	38	management	management	NOUN
fbem-31088	67	39	capabilities	capability	NOUN
fbem-31088	67	40	,	,	PUNCT
fbem-31088	67	41	on	on	ADP
fbem-31088	67	42	the	the	DET
fbem-31088	67	43	basis	basis	NOUN
fbem-31088	67	44	of	of	ADP
fbem-31088	67	45	the	the	DET
fbem-31088	67	46	oecd	oecd	PROPN
fbem-31088	67	47	guidelines	guideline	NOUN
fbem-31088	67	48	.	.	PUNCT
fbem-31088	68	1	it	it	PRON
fbem-31088	68	2	provides	provide	VERB
fbem-31088	68	3	more	more	ADJ
fbem-31088	68	4	targeted	target	VERB
fbem-31088	68	5	transfer	transfer	NOUN
fbem-31088	68	6	pricing	pricing	NOUN
fbem-31088	68	7	management	management	NOUN
fbem-31088	68	8	suggestions	suggestion	NOUN
fbem-31088	68	9	for	for	ADP
fbem-31088	68	10	developing	develop	VERB
fbem-31088	68	11	countries	country	NOUN
fbem-31088	68	12	and	and	CCONJ
fbem-31088	68	13	helps	help	VERB
fbem-31088	68	14	them	they	PRON
fbem-31088	68	15	to	to	PART
fbem-31088	68	16	better	well	ADV
fbem-31088	68	17	cope	cope	VERB
fbem-31088	68	18	with	with	ADP
fbem-31088	68	19	the	the	DET
fbem-31088	68	20	profit	profit	NOUN
fbem-31088	68	21	transfer	transfer	NOUN
fbem-31088	68	22	behavior	behavior	NOUN
fbem-31088	68	23	of	of	ADP
fbem-31088	68	24	multinational	multinational	ADJ
fbem-31088	68	25	enterprises	enterprise	NOUN
fbem-31088	68	26	.	.	PUNCT
fbem-31088	69	1	3.2	3.2	NUM
fbem-31088	69	2	.	.	PUNCT
fbem-31088	70	1	transfer	transfer	NOUN
fbem-31088	70	2	pricing	pricing	NOUN
fbem-31088	70	3	clauses	clause	NOUN
fbem-31088	70	4	in	in	ADP
fbem-31088	70	5	bilateral	bilateral	ADJ
fbem-31088	70	6	and	and	CCONJ
fbem-31088	70	7	multilateral	multilateral	ADJ
fbem-31088	70	8	tax	tax	NOUN
fbem-31088	70	9	treaties	treaty	NOUN
fbem-31088	70	10	bilateral	bilateral	ADJ
fbem-31088	70	11	tax	tax	NOUN
fbem-31088	70	12	treaties	treaty	NOUN
fbem-31088	70	13	are	be	AUX
fbem-31088	70	14	an	an	DET
fbem-31088	70	15	important	important	ADJ
fbem-31088	70	16	way	way	NOUN
fbem-31088	70	17	to	to	PART
fbem-31088	70	18	coordinate	coordinate	VERB
fbem-31088	70	19	tax	tax	NOUN
fbem-31088	70	20	jurisdiction	jurisdiction	NOUN
fbem-31088	70	21	and	and	CCONJ
fbem-31088	70	22	avoid	avoid	VERB
fbem-31088	70	23	double	double	ADJ
fbem-31088	70	24	taxation	taxation	NOUN
fbem-31088	70	25	among	among	ADP
fbem-31088	70	26	countries	country	NOUN
fbem-31088	70	27	.	.	PUNCT
fbem-31088	71	1	among	among	ADP
fbem-31088	71	2	them	they	PRON
fbem-31088	71	3	,	,	PUNCT
fbem-31088	71	4	the	the	DET
fbem-31088	71	5	transfer	transfer	NOUN
fbem-31088	71	6	pricing	pricing	NOUN
fbem-31088	71	7	clause	clause	NOUN
fbem-31088	71	8	usually	usually	ADV
fbem-31088	71	9	stipulates	stipulate	VERB
fbem-31088	71	10	the	the	DET
fbem-31088	71	11	principles	principle	NOUN
fbem-31088	71	12	and	and	CCONJ
fbem-31088	71	13	procedures	procedure	NOUN
fbem-31088	71	14	that	that	PRON
fbem-31088	71	15	both	both	DET
fbem-31088	71	16	contracting	contract	VERB
fbem-31088	71	17	parties	party	NOUN
fbem-31088	71	18	should	should	AUX
fbem-31088	71	19	follow	follow	VERB
fbem-31088	71	20	when	when	SCONJ
fbem-31088	71	21	dealing	deal	VERB
fbem-31088	71	22	with	with	ADP
fbem-31088	71	23	the	the	DET
fbem-31088	71	24	transfer	transfer	NOUN
fbem-31088	71	25	pricing	pricing	NOUN
fbem-31088	71	26	problem	problem	NOUN
fbem-31088	71	27	of	of	ADP
fbem-31088	71	28	multinational	multinational	ADJ
fbem-31088	71	29	enterprises	enterprise	NOUN
fbem-31088	71	30	.	.	PUNCT
fbem-31088	72	1	generally	generally	ADV
fbem-31088	72	2	speaking	speak	VERB
fbem-31088	72	3	,	,	PUNCT
fbem-31088	72	4	bilateral	bilateral	ADJ
fbem-31088	72	5	tax	tax	NOUN
fbem-31088	72	6	treaties	treaty	NOUN
fbem-31088	72	7	will	will	AUX
fbem-31088	72	8	clarify	clarify	VERB
fbem-31088	72	9	the	the	DET
fbem-31088	72	10	principle	principle	NOUN
fbem-31088	72	11	of	of	ADP
fbem-31088	72	12	independent	independent	ADJ
fbem-31088	72	13	transaction	transaction	NOUN
fbem-31088	72	14	as	as	ADP
fbem-31088	72	15	the	the	DET
fbem-31088	72	16	basis	basis	NOUN
fbem-31088	72	17	for	for	ADP
fbem-31088	72	18	determining	determine	VERB
fbem-31088	72	19	the	the	DET
fbem-31088	72	20	transfer	transfer	NOUN
fbem-31088	72	21	price	price	NOUN
fbem-31088	72	22	,	,	PUNCT
fbem-31088	72	23	and	and	CCONJ
fbem-31088	72	24	stipulate	stipulate	VERB
fbem-31088	72	25	the	the	DET
fbem-31088	72	26	mutual	mutual	ADJ
fbem-31088	72	27	agreement	agreement	NOUN
fbem-31088	72	28	procedure	procedure	NOUN
fbem-31088	72	29	(	(	PUNCT
fbem-31088	72	30	map	map	NOUN
fbem-31088	72	31	)	)	PUNCT
fbem-31088	72	32	.	.	PUNCT
fbem-31088	73	1	when	when	SCONJ
fbem-31088	73	2	one	one	NUM
fbem-31088	73	3	contracting	contracting	NOUN
fbem-31088	73	4	state	state	NOUN
fbem-31088	73	5	thinks	think	VERB
fbem-31088	73	6	that	that	SCONJ
fbem-31088	73	7	the	the	DET
fbem-31088	73	8	other	other	ADJ
fbem-31088	73	9	enterprise	enterprise	NOUN
fbem-31088	73	10	's	's	PART
fbem-31088	73	11	transfer	transfer	NOUN
fbem-31088	73	12	pricing	pricing	NOUN
fbem-31088	73	13	does	do	AUX
fbem-31088	73	14	not	not	PART
fbem-31088	73	15	conform	conform	VERB
fbem-31088	73	16	to	to	ADP
fbem-31088	73	17	the	the	DET
fbem-31088	73	18	principle	principle	NOUN
fbem-31088	73	19	of	of	ADP
fbem-31088	73	20	independent	independent	ADJ
fbem-31088	73	21	transaction	transaction	NOUN
fbem-31088	73	22	,	,	PUNCT
fbem-31088	73	23	the	the	DET
fbem-31088	73	24	tax	tax	NOUN
fbem-31088	73	25	authorities	authority	NOUN
fbem-31088	73	26	of	of	ADP
fbem-31088	73	27	both	both	DET
fbem-31088	73	28	parties	party	NOUN
fbem-31088	73	29	can	can	AUX
fbem-31088	73	30	negotiate	negotiate	VERB
fbem-31088	73	31	through	through	ADP
fbem-31088	73	32	map	map	NOUN
fbem-31088	73	33	to	to	PART
fbem-31088	73	34	resolve	resolve	VERB
fbem-31088	73	35	the	the	DET
fbem-31088	73	36	dispute	dispute	NOUN
fbem-31088	73	37	.	.	PUNCT
fbem-31088	74	1	the	the	DET
fbem-31088	74	2	bilateral	bilateral	ADJ
fbem-31088	74	3	tax	tax	NOUN
fbem-31088	74	4	treaties	treaty	NOUN
fbem-31088	74	5	signed	sign	VERB
fbem-31088	74	6	by	by	ADP
fbem-31088	74	7	china	china	PROPN
fbem-31088	74	8	with	with	ADP
fbem-31088	74	9	many	many	ADJ
fbem-31088	74	10	countries	country	NOUN
fbem-31088	74	11	contain	contain	VERB
fbem-31088	74	12	transfer	transfer	NOUN
fbem-31088	74	13	pricing	pricing	NOUN
fbem-31088	74	14	clauses	clause	NOUN
fbem-31088	74	15	and	and	CCONJ
fbem-31088	74	16	map	map	VERB
fbem-31088	74	17	provisions	provision	NOUN
fbem-31088	74	18	.	.	PUNCT
fbem-31088	75	1	through	through	ADP
fbem-31088	75	2	map	map	NOUN
fbem-31088	75	3	,	,	PUNCT
fbem-31088	75	4	the	the	DET
fbem-31088	75	5	tax	tax	NOUN
fbem-31088	75	6	authorities	authority	NOUN
fbem-31088	75	7	of	of	ADP
fbem-31088	75	8	china	china	PROPN
fbem-31088	75	9	and	and	CCONJ
fbem-31088	75	10	other	other	ADJ
fbem-31088	75	11	contracting	contracting	NOUN
fbem-31088	75	12	countries	country	NOUN
fbem-31088	75	13	can	can	AUX
fbem-31088	75	14	communicate	communicate	VERB
fbem-31088	75	15	and	and	CCONJ
fbem-31088	75	16	negotiate	negotiate	VERB
fbem-31088	75	17	on	on	ADP
fbem-31088	75	18	the	the	DET
fbem-31088	75	19	transfer	transfer	NOUN
fbem-31088	75	20	pricing	pricing	NOUN
fbem-31088	75	21	of	of	ADP
fbem-31088	75	22	multinational	multinational	ADJ
fbem-31088	75	23	enterprises	enterprise	NOUN
fbem-31088	75	24	to	to	PART
fbem-31088	75	25	avoid	avoid	VERB
fbem-31088	75	26	double	double	ADJ
fbem-31088	75	27	taxation	taxation	NOUN
fbem-31088	75	28	and	and	CCONJ
fbem-31088	75	29	tax	tax	NOUN
fbem-31088	75	30	disputes	dispute	NOUN
fbem-31088	75	31	.	.	PUNCT
fbem-31088	76	1	the	the	DET
fbem-31088	76	2	relationship	relationship	NOUN
fbem-31088	76	3	diagram	diagram	NOUN
fbem-31088	76	4	of	of	ADP
fbem-31088	76	5	bilateral	bilateral	ADJ
fbem-31088	76	6	tax	tax	NOUN
fbem-31088	76	7	treaties	treaty	NOUN
fbem-31088	76	8	is	be	AUX
fbem-31088	76	9	shown	show	VERB
fbem-31088	76	10	in	in	ADP
fbem-31088	76	11	figure	figure	NOUN
fbem-31088	76	12	2	2	NUM
fbem-31088	76	13	.	.	PUNCT
fbem-31088	76	14	figure	figure	NOUN
fbem-31088	76	15	2	2	NUM
fbem-31088	76	16	.	.	PUNCT
fbem-31088	77	1	the	the	DET
fbem-31088	77	2	relationship	relationship	NOUN
fbem-31088	77	3	diagram	diagram	NOUN
fbem-31088	77	4	of	of	ADP
fbem-31088	77	5	bilateral	bilateral	ADJ
fbem-31088	77	6	tax	tax	NOUN
fbem-31088	77	7	treaties	treaty	NOUN
fbem-31088	77	8	in	in	ADP
fbem-31088	77	9	recent	recent	ADJ
fbem-31088	77	10	years	year	NOUN
fbem-31088	77	11	,	,	PUNCT
fbem-31088	77	12	the	the	DET
fbem-31088	77	13	role	role	NOUN
fbem-31088	77	14	of	of	ADP
fbem-31088	77	15	multilateral	multilateral	ADJ
fbem-31088	77	16	tax	tax	NOUN
fbem-31088	77	17	treaties	treaty	NOUN
fbem-31088	77	18	in	in	ADP
fbem-31088	77	19	the	the	DET
fbem-31088	77	20	transfer	transfer	NOUN
fbem-31088	77	21	pricing	pricing	NOUN
fbem-31088	77	22	coordination	coordination	NOUN
fbem-31088	77	23	of	of	ADP
fbem-31088	77	24	multinational	multinational	ADJ
fbem-31088	77	25	enterprises	enterprise	NOUN
fbem-31088	77	26	has	have	AUX
fbem-31088	77	27	been	be	AUX
fbem-31088	77	28	gradually	gradually	ADV
fbem-31088	77	29	enhanced	enhance	VERB
fbem-31088	77	30	.	.	PUNCT
fbem-31088	78	1	for	for	ADP
fbem-31088	78	2	example	example	NOUN
fbem-31088	78	3	,	,	PUNCT
fbem-31088	78	4	the	the	DET
fbem-31088	78	5	multilateral	multilateral	ADJ
fbem-31088	78	6	convention	convention	NOUN
fbem-31088	78	7	to	to	PART
fbem-31088	78	8	implement	implement	VERB
fbem-31088	78	9	tax	tax	NOUN
fbem-31088	78	10	treaty	treaty	NOUN
fbem-31088	78	11	related	relate	VERB
fbem-31088	78	12	measures	measure	NOUN
fbem-31088	78	13	to	to	PART
fbem-31088	78	14	prevent	prevent	VERB
fbem-31088	78	15	base	base	NOUN
fbem-31088	78	16	erosion	erosion	NOUN
fbem-31088	78	17	and	and	CCONJ
fbem-31088	78	18	profit	profit	NOUN
fbem-31088	78	19	shifting	shifting	NOUN
fbem-31088	78	20	(	(	PUNCT
fbem-31088	78	21	beps	bep	NOUN
fbem-31088	78	22	)	)	PUNCT
fbem-31088	78	23	was	be	AUX
fbem-31088	78	24	issued	issue	VERB
fbem-31088	78	25	.	.	PUNCT
fbem-31088	79	1	the	the	DET
fbem-31088	79	2	multilateral	multilateral	ADJ
fbem-31088	79	3	instrument	instrument	NOUN
fbem-31088	79	4	(	(	PUNCT
fbem-31088	79	5	mli	mli	PROPN
fbem-31088	79	6	)	)	PUNCT
fbem-31088	79	7	aims	aim	VERB
fbem-31088	79	8	to	to	PART
fbem-31088	79	9	collaboratively	collaboratively	ADV
fbem-31088	79	10	modify	modify	VERB
fbem-31088	79	11	existing	exist	VERB
fbem-31088	79	12	bilateral	bilateral	ADJ
fbem-31088	79	13	tax	tax	NOUN
fbem-31088	79	14	treaties	treaty	NOUN
fbem-31088	79	15	to	to	PART
fbem-31088	79	16	address	address	VERB
fbem-31088	79	17	various	various	ADJ
fbem-31088	79	18	issues	issue	NOUN
fbem-31088	79	19	,	,	PUNCT
fbem-31088	79	20	including	include	VERB
fbem-31088	79	21	enhancing	enhance	VERB
fbem-31088	79	22	transfer	transfer	NOUN
fbem-31088	79	23	pricing	pricing	NOUN
fbem-31088	79	24	rules	rule	NOUN
fbem-31088	79	25	.	.	PUNCT
fbem-31088	80	1	it	it	PRON
fbem-31088	80	2	offers	offer	VERB
fbem-31088	80	3	a	a	DET
fbem-31088	80	4	unified	unified	ADJ
fbem-31088	80	5	platform	platform	NOUN
fbem-31088	80	6	for	for	ADP
fbem-31088	80	7	all	all	DET
fbem-31088	80	8	countries	country	NOUN
fbem-31088	80	9	,	,	PUNCT
fbem-31088	80	10	fostering	foster	VERB
fbem-31088	80	11	coordination	coordination	NOUN
fbem-31088	80	12	and	and	CCONJ
fbem-31088	80	13	cooperation	cooperation	NOUN
fbem-31088	80	14	on	on	ADP
fbem-31088	80	15	tax	tax	NOUN
fbem-31088	80	16	matters	matter	NOUN
fbem-31088	80	17	,	,	PUNCT
fbem-31088	80	18	particularly	particularly	ADV
fbem-31088	80	19	about	about	ADP
fbem-31088	80	20	transfer	transfer	NOUN
fbem-31088	80	21	pricing	pricing	NOUN
fbem-31088	80	22	.	.	PUNCT
fbem-31088	81	1	3.3	3.3	NUM
fbem-31088	81	2	.	.	PUNCT
fbem-31088	82	1	domestic	domestic	ADJ
fbem-31088	82	2	transfer	transfer	NOUN
fbem-31088	82	3	pricing	pricing	NOUN
fbem-31088	82	4	regulations	regulation	NOUN
fbem-31088	82	5	and	and	CCONJ
fbem-31088	82	6	regulatory	regulatory	ADJ
fbem-31088	82	7	practices	practice	NOUN
fbem-31088	82	8	in	in	ADP
fbem-31088	82	9	various	various	ADJ
fbem-31088	82	10	countries	country	NOUN
fbem-31088	82	11	for	for	ADP
fbem-31088	82	12	instance	instance	NOUN
fbem-31088	82	13	,	,	PUNCT
fbem-31088	82	14	the	the	DET
fbem-31088	82	15	united	united	PROPN
fbem-31088	82	16	states	states	PROPN
fbem-31088	82	17	has	have	VERB
fbem-31088	82	18	a	a	DET
fbem-31088	82	19	well	well	ADV
fbem-31088	82	20	-	-	PUNCT
fbem-31088	82	21	established	establish	VERB
fbem-31088	82	22	legal	legal	ADJ
fbem-31088	82	23	system	system	NOUN
fbem-31088	82	24	for	for	ADP
fbem-31088	82	25	transfer	transfer	NOUN
fbem-31088	82	26	pricing	pricing	NOUN
fbem-31088	82	27	.	.	PUNCT
fbem-31088	83	1	section	section	NOUN
fbem-31088	83	2	482	482	NUM
fbem-31088	83	3	of	of	ADP
fbem-31088	83	4	the	the	DET
fbem-31088	83	5	united	united	PROPN
fbem-31088	83	6	states	states	PROPN
fbem-31088	83	7	internal	internal	PROPN
fbem-31088	83	8	revenue	revenue	NOUN
fbem-31088	83	9	code	code	NOUN
fbem-31088	83	10	stipulates	stipulate	VERB
fbem-31088	83	11	that	that	SCONJ
fbem-31088	83	12	the	the	DET
fbem-31088	83	13	transfer	transfer	NOUN
fbem-31088	83	14	pricing	pricing	NOUN
fbem-31088	83	15	of	of	ADP
fbem-31088	83	16	multinational	multinational	ADJ
fbem-31088	83	17	enterprises	enterprise	NOUN
fbem-31088	83	18	should	should	AUX
fbem-31088	83	19	follow	follow	VERB
fbem-31088	83	20	the	the	DET
fbem-31088	83	21	principle	principle	NOUN
fbem-31088	83	22	of	of	ADP
fbem-31088	83	23	independent	independent	ADJ
fbem-31088	83	24	transaction	transaction	NOUN
fbem-31088	83	25	and	and	CCONJ
fbem-31088	83	26	specifies	specifie	NOUN
fbem-31088	83	27	in	in	ADP
fbem-31088	83	28	detail	detail	NOUN
fbem-31088	83	29	the	the	DET
fbem-31088	83	30	applicable	applicable	ADJ
fbem-31088	83	31	conditions	condition	NOUN
fbem-31088	83	32	and	and	CCONJ
fbem-31088	83	33	calculation	calculation	NOUN
fbem-31088	83	34	methods	method	NOUN
fbem-31088	83	35	of	of	ADP
fbem-31088	83	36	various	various	ADJ
fbem-31088	83	37	transfer	transfer	NOUN
fbem-31088	83	38	pricing	pricing	NOUN
fbem-31088	83	39	methods	method	NOUN
fbem-31088	83	40	.	.	PUNCT
fbem-31088	84	1	u.s	u.s	PROPN
fbem-31088	84	2	.	.	PROPN
fbem-31088	84	3	tax	tax	NOUN
fbem-31088	84	4	authorities	authority	NOUN
fbem-31088	84	5	have	have	VERB
fbem-31088	84	6	the	the	DET
fbem-31088	84	7	ability	ability	NOUN
fbem-31088	84	8	and	and	CCONJ
fbem-31088	84	9	resources	resource	NOUN
fbem-31088	84	10	to	to	PART
fbem-31088	84	11	monitor	monitor	VERB
fbem-31088	84	12	the	the	DET
fbem-31088	84	13	transfer	transfer	NOUN
fbem-31088	84	14	pricing	pricing	NOUN
fbem-31088	84	15	practices	practice	NOUN
fbem-31088	84	16	of	of	ADP
fbem-31088	84	17	multinational	multinational	ADJ
fbem-31088	84	18	corporations	corporation	NOUN
fbem-31088	84	19	through	through	ADP
fbem-31088	84	20	strict	strict	ADJ
fbem-31088	84	21	audit	audit	NOUN
fbem-31088	84	22	and	and	CCONJ
fbem-31088	84	23	investigation	investigation	NOUN
fbem-31088	84	24	procedures	procedure	NOUN
fbem-31088	84	25	.	.	PUNCT
fbem-31088	85	1	at	at	ADP
fbem-31088	85	2	the	the	DET
fbem-31088	85	3	same	same	ADJ
fbem-31088	85	4	time	time	NOUN
fbem-31088	85	5	,	,	PUNCT
fbem-31088	85	6	the	the	DET
fbem-31088	85	7	united	united	PROPN
fbem-31088	85	8	states	states	PROPN
fbem-31088	85	9	actively	actively	ADV
fbem-31088	85	10	participates	participate	VERB
fbem-31088	85	11	in	in	ADP
fbem-31088	85	12	international	international	ADJ
fbem-31088	85	13	cooperation	cooperation	NOUN
fbem-31088	85	14	and	and	CCONJ
fbem-31088	85	15	shares	share	VERB
fbem-31088	85	16	information	information	NOUN
fbem-31088	85	17	and	and	CCONJ
fbem-31088	85	18	experiences	experience	NOUN
fbem-31088	85	19	with	with	ADP
fbem-31088	85	20	other	other	ADJ
fbem-31088	85	21	countries	country	NOUN
fbem-31088	85	22	.	.	PUNCT
fbem-31088	86	1	many	many	ADJ
fbem-31088	86	2	developing	develop	VERB
fbem-31088	86	3	countries	country	NOUN
fbem-31088	86	4	are	be	AUX
fbem-31088	86	5	constantly	constantly	ADV
fbem-31088	86	6	improving	improve	VERB
fbem-31088	86	7	their	their	PRON
fbem-31088	86	8	transfer	transfer	NOUN
fbem-31088	86	9	pricing	pricing	NOUN
fbem-31088	86	10	laws	law	NOUN
fbem-31088	86	11	and	and	CCONJ
fbem-31088	86	12	regulations	regulation	NOUN
fbem-31088	86	13	.	.	PUNCT
fbem-31088	87	1	in	in	ADP
fbem-31088	87	2	recent	recent	ADJ
fbem-31088	87	3	years	year	NOUN
fbem-31088	87	4	,	,	PUNCT
fbem-31088	87	5	india	india	PROPN
fbem-31088	87	6	has	have	AUX
fbem-31088	87	7	strengthened	strengthen	VERB
fbem-31088	87	8	the	the	DET
fbem-31088	87	9	transfer	transfer	NOUN
fbem-31088	87	10	pricing	pricing	NOUN
fbem-31088	87	11	regulation	regulation	NOUN
fbem-31088	87	12	for	for	ADP
fbem-31088	87	13	multinational	multinational	ADJ
fbem-31088	87	14	enterprises	enterprise	NOUN
fbem-31088	87	15	,	,	PUNCT
fbem-31088	87	16	revised	revise	VERB
fbem-31088	87	17	the	the	DET
fbem-31088	87	18	relevant	relevant	ADJ
fbem-31088	87	19	laws	law	NOUN
fbem-31088	87	20	and	and	CCONJ
fbem-31088	87	21	regulations	regulation	NOUN
fbem-31088	87	22	,	,	PUNCT
fbem-31088	87	23	and	and	CCONJ
fbem-31088	87	24	improved	improve	VERB
fbem-31088	87	25	the	the	DET
fbem-31088	87	26	adjustment	adjustment	NOUN
fbem-31088	87	27	processes	process	NOUN
fbem-31088	87	28	for	for	ADP
fbem-31088	87	29	transfer	transfer	NOUN
fbem-31088	87	30	pricing	pricing	NOUN
fbem-31088	87	31	.	.	PUNCT
fbem-31088	88	1	however	however	ADV
fbem-31088	88	2	,	,	PUNCT
fbem-31088	88	3	developing	develop	VERB
fbem-31088	88	4	countries	country	NOUN
fbem-31088	88	5	face	face	VERB
fbem-31088	88	6	challenges	challenge	NOUN
fbem-31088	88	7	in	in	ADP
fbem-31088	88	8	their	their	PRON
fbem-31088	88	9	regulatory	regulatory	ADJ
fbem-31088	88	10	practice	practice	NOUN
fbem-31088	88	11	,	,	PUNCT
fbem-31088	88	12	such	such	ADJ
fbem-31088	88	13	as	as	ADP
fbem-31088	88	14	difficulty	difficulty	NOUN
fbem-31088	88	15	obtaining	obtain	VERB
fbem-31088	88	16	data	datum	NOUN
fbem-31088	88	17	and	and	CCONJ
fbem-31088	88	18	a	a	DET
fbem-31088	88	19	shortage	shortage	NOUN
fbem-31088	88	20	of	of	ADP
fbem-31088	88	21	professionals	professional	NOUN
fbem-31088	88	22	.	.	PUNCT
fbem-31088	89	1	many	many	ADJ
fbem-31088	89	2	developing	develop	VERB
fbem-31088	89	3	countries	country	NOUN
fbem-31088	89	4	have	have	AUX
fbem-31088	89	5	increased	increase	VERB
fbem-31088	89	6	their	their	PRON
fbem-31088	89	7	collaboration	collaboration	NOUN
fbem-31088	89	8	with	with	ADP
fbem-31088	89	9	international	international	ADJ
fbem-31088	89	10	organizations	organization	NOUN
fbem-31088	89	11	and	and	CCONJ
fbem-31088	89	12	other	other	ADJ
fbem-31088	89	13	nations	nation	NOUN
fbem-31088	89	14	to	to	PART
fbem-31088	89	15	tackle	tackle	VERB
fbem-31088	89	16	these	these	DET
fbem-31088	89	17	challenges	challenge	NOUN
fbem-31088	89	18	and	and	CCONJ
fbem-31088	89	19	enhance	enhance	VERB
fbem-31088	89	20	their	their	PRON
fbem-31088	89	21	regulatory	regulatory	ADJ
fbem-31088	89	22	capacity	capacity	NOUN
fbem-31088	89	23	.	.	PUNCT
fbem-31088	90	1	3.4	3.4	NUM
fbem-31088	90	2	.	.	PUNCT
fbem-31088	90	3	evaluation	evaluation	NOUN
fbem-31088	90	4	of	of	ADP
fbem-31088	90	5	the	the	DET
fbem-31088	90	6	effectiveness	effectiveness	NOUN
fbem-31088	90	7	of	of	ADP
fbem-31088	90	8	existing	exist	VERB
fbem-31088	90	9	international	international	ADJ
fbem-31088	90	10	coordination	coordination	NOUN
fbem-31088	90	11	mechanisms	mechanism	NOUN
fbem-31088	90	12	the	the	DET
fbem-31088	90	13	existing	exist	VERB
fbem-31088	90	14	international	international	ADJ
fbem-31088	90	15	coordination	coordination	NOUN
fbem-31088	90	16	mechanism	mechanism	NOUN
fbem-31088	90	17	has	have	AUX
fbem-31088	90	18	promoted	promote	VERB
fbem-31088	90	19	the	the	DET
fbem-31088	90	20	standardization	standardization	NOUN
fbem-31088	90	21	and	and	CCONJ
fbem-31088	90	22	fairness	fairness	NOUN
fbem-31088	90	23	of	of	ADP
fbem-31088	90	24	transfer	transfer	NOUN
fbem-31088	90	25	pricing	pricing	NOUN
fbem-31088	90	26	of	of	ADP
fbem-31088	90	27	multinational	multinational	ADJ
fbem-31088	90	28	enterprises	enterprise	NOUN
fbem-31088	90	29	to	to	ADP
fbem-31088	90	30	a	a	DET
fbem-31088	90	31	certain	certain	ADJ
fbem-31088	90	32	extent	extent	NOUN
fbem-31088	90	33	.	.	PUNCT
fbem-31088	91	1	the	the	DET
fbem-31088	91	2	transfer	transfer	NOUN
fbem-31088	91	3	pricing	pricing	NOUN
fbem-31088	91	4	provisions	provision	NOUN
fbem-31088	91	5	in	in	ADP
fbem-31088	91	6	the	the	DET
fbem-31088	91	7	oecd	oecd	PROPN
fbem-31088	91	8	transfer	transfer	NOUN
fbem-31088	91	9	pricing	pricing	NOUN
fbem-31088	91	10	guidelines	guideline	NOUN
fbem-31088	91	11	and	and	CCONJ
fbem-31088	91	12	bilateral	bilateral	ADJ
fbem-31088	91	13	or	or	CCONJ
fbem-31088	91	14	multilateral	multilateral	ADJ
fbem-31088	91	15	tax	tax	NOUN
fbem-31088	91	16	treaties	treaty	NOUN
fbem-31088	91	17	establish	establish	VERB
fbem-31088	91	18	unified	unified	ADJ
fbem-31088	91	19	principles	principle	NOUN
fbem-31088	91	20	and	and	CCONJ
fbem-31088	91	21	methods	method	NOUN
fbem-31088	91	22	for	for	ADP
fbem-31088	91	23	countries	country	NOUN
fbem-31088	91	24	.	.	PUNCT
fbem-31088	92	1	it	it	PRON
fbem-31088	92	2	helps	help	VERB
fbem-31088	92	3	minimize	minimize	VERB
fbem-31088	92	4	discrepancies	discrepancy	NOUN
fbem-31088	92	5	in	in	ADP
fbem-31088	92	6	transfer	transfer	NOUN
fbem-31088	92	7	pricing	pricing	NOUN
fbem-31088	92	8	management	management	NOUN
fbem-31088	92	9	between	between	ADP
fbem-31088	92	10	countries	country	NOUN
fbem-31088	92	11	and	and	CCONJ
fbem-31088	92	12	decreases	decrease	VERB
fbem-31088	92	13	the	the	DET
fbem-31088	92	14	uncertainty	uncertainty	NOUN
fbem-31088	92	15	multinational	multinational	ADJ
fbem-31088	92	16	enterprises	enterprise	NOUN
fbem-31088	92	17	face	face	VERB
fbem-31088	92	18	.	.	PUNCT
fbem-31088	93	1	in	in	ADP
fbem-31088	93	2	addition	addition	NOUN
fbem-31088	93	3	,	,	PUNCT
fbem-31088	93	4	international	international	ADJ
fbem-31088	93	5	organizations	organization	NOUN
fbem-31088	93	6	'	'	PART
fbem-31088	93	7	supervision	supervision	NOUN
fbem-31088	93	8	and	and	CCONJ
fbem-31088	93	9	peer	peer	NOUN
fbem-31088	93	10	review	review	NOUN
fbem-31088	93	11	mechanisms	mechanism	NOUN
fbem-31088	93	12	have	have	AUX
fbem-31088	93	13	prompted	prompt	VERB
fbem-31088	93	14	countries	country	NOUN
fbem-31088	93	15	to	to	PART
fbem-31088	93	16	strengthen	strengthen	VERB
fbem-31088	93	17	the	the	DET
fbem-31088	93	18	supervision	supervision	NOUN
fbem-31088	93	19	of	of	ADP
fbem-31088	93	20	transfer	transfer	NOUN
fbem-31088	93	21	pricing	pricing	NOUN
fbem-31088	93	22	and	and	CCONJ
fbem-31088	93	23	improve	improve	VERB
fbem-31088	93	24	the	the	DET
fbem-31088	93	25	efficiency	efficiency	NOUN
fbem-31088	93	26	of	of	ADP
fbem-31088	93	27	tax	tax	NOUN
fbem-31088	93	28	collection	collection	NOUN
fbem-31088	93	29	and	and	CCONJ
fbem-31088	93	30	management	management	NOUN
fbem-31088	93	31	.	.	PUNCT
fbem-31088	94	1	110	110	NUM
fbem-31088	94	2	due	due	ADP
fbem-31088	94	3	to	to	ADP
fbem-31088	94	4	the	the	DET
fbem-31088	94	5	mutual	mutual	ADJ
fbem-31088	94	6	consultation	consultation	NOUN
fbem-31088	94	7	procedure	procedure	NOUN
fbem-31088	94	8	,	,	PUNCT
fbem-31088	94	9	many	many	ADJ
fbem-31088	94	10	transfer	transfer	NOUN
fbem-31088	94	11	pricing	pricing	NOUN
fbem-31088	94	12	disputes	dispute	NOUN
fbem-31088	94	13	of	of	ADP
fbem-31088	94	14	multinational	multinational	ADJ
fbem-31088	94	15	enterprises	enterprise	NOUN
fbem-31088	94	16	have	have	AUX
fbem-31088	94	17	been	be	AUX
fbem-31088	94	18	solved	solve	VERB
fbem-31088	94	19	,	,	PUNCT
fbem-31088	94	20	avoiding	avoid	VERB
fbem-31088	94	21	double	double	ADJ
fbem-31088	94	22	taxation	taxation	NOUN
fbem-31088	94	23	and	and	CCONJ
fbem-31088	94	24	promoting	promote	VERB
fbem-31088	94	25	the	the	DET
fbem-31088	94	26	development	development	NOUN
fbem-31088	94	27	of	of	ADP
fbem-31088	94	28	international	international	ADJ
fbem-31088	94	29	trade	trade	NOUN
fbem-31088	94	30	and	and	CCONJ
fbem-31088	94	31	investment	investment	NOUN
fbem-31088	94	32	.	.	PUNCT
fbem-31088	95	1	in	in	ADP
fbem-31088	95	2	addition	addition	NOUN
fbem-31088	95	3	,	,	PUNCT
fbem-31088	95	4	the	the	DET
fbem-31088	95	5	international	international	ADJ
fbem-31088	95	6	coordination	coordination	NOUN
fbem-31088	95	7	mechanism	mechanism	NOUN
fbem-31088	95	8	has	have	AUX
fbem-31088	95	9	improved	improve	VERB
fbem-31088	95	10	the	the	DET
fbem-31088	95	11	information	information	NOUN
fbem-31088	95	12	sharing	sharing	NOUN
fbem-31088	95	13	and	and	CCONJ
fbem-31088	95	14	cooperation	cooperation	NOUN
fbem-31088	95	15	between	between	ADP
fbem-31088	95	16	tax	tax	NOUN
fbem-31088	95	17	authorities	authority	NOUN
fbem-31088	95	18	of	of	ADP
fbem-31088	95	19	various	various	ADJ
fbem-31088	95	20	countries	country	NOUN
fbem-31088	95	21	and	and	CCONJ
fbem-31088	95	22	strengthened	strengthen	VERB
fbem-31088	95	23	the	the	DET
fbem-31088	95	24	crackdown	crackdown	NOUN
fbem-31088	95	25	on	on	ADP
fbem-31088	95	26	the	the	DET
fbem-31088	95	27	profit	profit	NOUN
fbem-31088	95	28	transfer	transfer	NOUN
fbem-31088	95	29	of	of	ADP
fbem-31088	95	30	multinational	multinational	ADJ
fbem-31088	95	31	enterprises	enterprise	NOUN
fbem-31088	95	32	.	.	PUNCT
fbem-31088	96	1	although	although	SCONJ
fbem-31088	96	2	the	the	DET
fbem-31088	96	3	existing	exist	VERB
fbem-31088	96	4	international	international	ADJ
fbem-31088	96	5	coordination	coordination	NOUN
fbem-31088	96	6	mechanism	mechanism	NOUN
fbem-31088	96	7	has	have	AUX
fbem-31088	96	8	achieved	achieve	VERB
fbem-31088	96	9	certain	certain	ADJ
fbem-31088	96	10	results	result	NOUN
fbem-31088	96	11	,	,	PUNCT
fbem-31088	96	12	some	some	DET
fbem-31088	96	13	problems	problem	NOUN
fbem-31088	96	14	remain	remain	VERB
fbem-31088	96	15	.	.	PUNCT
fbem-31088	97	1	first	first	ADV
fbem-31088	97	2	,	,	PUNCT
fbem-31088	97	3	there	there	PRON
fbem-31088	97	4	are	be	VERB
fbem-31088	97	5	still	still	ADV
fbem-31088	97	6	great	great	ADJ
fbem-31088	97	7	differences	difference	NOUN
fbem-31088	97	8	in	in	ADP
fbem-31088	97	9	tax	tax	NOUN
fbem-31088	97	10	systems	system	NOUN
fbem-31088	97	11	and	and	CCONJ
fbem-31088	97	12	regulatory	regulatory	ADJ
fbem-31088	97	13	practices	practice	NOUN
fbem-31088	97	14	among	among	ADP
fbem-31088	97	15	countries	country	NOUN
fbem-31088	97	16	,	,	PUNCT
fbem-31088	97	17	which	which	PRON
fbem-31088	97	18	leads	lead	VERB
fbem-31088	97	19	to	to	ADP
fbem-31088	97	20	differences	difference	NOUN
fbem-31088	97	21	in	in	ADP
fbem-31088	97	22	the	the	DET
fbem-31088	97	23	understanding	understanding	NOUN
fbem-31088	97	24	and	and	CCONJ
fbem-31088	97	25	application	application	NOUN
fbem-31088	97	26	of	of	ADP
fbem-31088	97	27	the	the	DET
fbem-31088	97	28	principle	principle	NOUN
fbem-31088	97	29	of	of	ADP
fbem-31088	97	30	independent	independent	ADJ
fbem-31088	97	31	trading	trading	NOUN
fbem-31088	97	32	in	in	ADP
fbem-31088	97	33	practice	practice	NOUN
fbem-31088	97	34	.	.	PUNCT
fbem-31088	98	1	second	second	ADV
fbem-31088	98	2	,	,	PUNCT
fbem-31088	98	3	the	the	DET
fbem-31088	98	4	international	international	ADJ
fbem-31088	98	5	coordination	coordination	NOUN
fbem-31088	98	6	mechanism	mechanism	NOUN
fbem-31088	98	7	is	be	AUX
fbem-31088	98	8	insufficient	insufficient	ADJ
fbem-31088	98	9	in	in	ADP
fbem-31088	98	10	dealing	deal	VERB
fbem-31088	98	11	with	with	ADP
fbem-31088	98	12	the	the	DET
fbem-31088	98	13	challenges	challenge	NOUN
fbem-31088	98	14	in	in	ADP
fbem-31088	98	15	transfer	transfer	NOUN
fbem-31088	98	16	pricing	pricing	NOUN
fbem-31088	98	17	brought	bring	VERB
fbem-31088	98	18	by	by	ADP
fbem-31088	98	19	emerging	emerge	VERB
fbem-31088	98	20	economic	economic	ADJ
fbem-31088	98	21	models	model	NOUN
fbem-31088	98	22	and	and	CCONJ
fbem-31088	98	23	the	the	DET
fbem-31088	98	24	digital	digital	ADJ
fbem-31088	98	25	economy	economy	NOUN
fbem-31088	98	26	.	.	PUNCT
fbem-31088	99	1	accurately	accurately	ADV
fbem-31088	99	2	measuring	measure	VERB
fbem-31088	99	3	the	the	DET
fbem-31088	99	4	value	value	NOUN
fbem-31088	99	5	of	of	ADP
fbem-31088	99	6	digital	digital	ADJ
fbem-31088	99	7	products	product	NOUN
fbem-31088	99	8	and	and	CCONJ
fbem-31088	99	9	services	service	NOUN
fbem-31088	99	10	is	be	AUX
fbem-31088	99	11	challenging	challenging	ADJ
fbem-31088	99	12	,	,	PUNCT
fbem-31088	99	13	and	and	CCONJ
fbem-31088	99	14	traditional	traditional	ADJ
fbem-31088	99	15	transfer	transfer	NOUN
fbem-31088	99	16	pricing	pricing	NOUN
fbem-31088	99	17	methods	method	NOUN
fbem-31088	99	18	'	'	PART
fbem-31088	99	19	applicability	applicability	NOUN
fbem-31088	99	20	in	in	ADP
fbem-31088	99	21	the	the	DET
fbem-31088	99	22	digital	digital	ADJ
fbem-31088	99	23	economy	economy	NOUN
fbem-31088	99	24	is	be	AUX
fbem-31088	99	25	questioned	question	VERB
fbem-31088	99	26	.	.	PUNCT
fbem-31088	100	1	moreover	moreover	ADV
fbem-31088	100	2	,	,	PUNCT
fbem-31088	100	3	the	the	DET
fbem-31088	100	4	implementation	implementation	NOUN
fbem-31088	100	5	and	and	CCONJ
fbem-31088	100	6	binding	bind	VERB
fbem-31088	100	7	force	force	NOUN
fbem-31088	100	8	of	of	ADP
fbem-31088	100	9	the	the	DET
fbem-31088	100	10	international	international	ADJ
fbem-31088	100	11	coordination	coordination	NOUN
fbem-31088	100	12	mechanism	mechanism	NOUN
fbem-31088	100	13	is	be	AUX
fbem-31088	100	14	limited	limited	ADJ
fbem-31088	100	15	.	.	PUNCT
fbem-31088	101	1	some	some	DET
fbem-31088	101	2	countries	country	NOUN
fbem-31088	101	3	may	may	AUX
fbem-31088	101	4	be	be	AUX
fbem-31088	101	5	reluctant	reluctant	ADJ
fbem-31088	101	6	to	to	PART
fbem-31088	101	7	fully	fully	ADV
fbem-31088	101	8	implement	implement	VERB
fbem-31088	101	9	international	international	ADJ
fbem-31088	101	10	rules	rule	NOUN
fbem-31088	101	11	for	for	ADP
fbem-31088	101	12	their	their	PRON
fbem-31088	101	13	interests	interest	NOUN
fbem-31088	101	14	,	,	PUNCT
fbem-31088	101	15	which	which	PRON
fbem-31088	101	16	can	can	AUX
fbem-31088	101	17	undermine	undermine	VERB
fbem-31088	101	18	the	the	DET
fbem-31088	101	19	effectiveness	effectiveness	NOUN
fbem-31088	101	20	of	of	ADP
fbem-31088	101	21	the	the	DET
fbem-31088	101	22	international	international	ADJ
fbem-31088	101	23	coordination	coordination	NOUN
fbem-31088	101	24	mechanism	mechanism	NOUN
fbem-31088	101	25	.	.	PUNCT
fbem-31088	102	1	in	in	ADP
fbem-31088	102	2	addition	addition	NOUN
fbem-31088	102	3	,	,	PUNCT
fbem-31088	102	4	developing	develop	VERB
fbem-31088	102	5	countries	country	NOUN
fbem-31088	102	6	have	have	VERB
fbem-31088	102	7	a	a	DET
fbem-31088	102	8	relatively	relatively	ADV
fbem-31088	102	9	weak	weak	ADJ
fbem-31088	102	10	voice	voice	NOUN
fbem-31088	102	11	in	in	ADP
fbem-31088	102	12	international	international	ADJ
fbem-31088	102	13	coordination	coordination	NOUN
fbem-31088	102	14	mechanisms	mechanism	NOUN
fbem-31088	102	15	,	,	PUNCT
fbem-31088	102	16	and	and	CCONJ
fbem-31088	102	17	their	their	PRON
fbem-31088	102	18	specific	specific	ADJ
fbem-31088	102	19	needs	need	NOUN
fbem-31088	102	20	and	and	CCONJ
fbem-31088	102	21	interests	interest	NOUN
fbem-31088	102	22	are	be	AUX
fbem-31088	102	23	not	not	PART
fbem-31088	102	24	fully	fully	ADV
fbem-31088	102	25	represented	represent	VERB
fbem-31088	102	26	.	.	PUNCT
fbem-31088	103	1	4	4	X
fbem-31088	103	2	.	.	X
fbem-31088	103	3	implementation	implementation	NOUN
fbem-31088	103	4	guarantee	guarantee	NOUN
fbem-31088	103	5	and	and	CCONJ
fbem-31088	103	6	policy	policy	NOUN
fbem-31088	103	7	suggestions	suggestion	NOUN
fbem-31088	103	8	of	of	ADP
fbem-31088	103	9	international	international	ADJ
fbem-31088	103	10	coordination	coordination	NOUN
fbem-31088	103	11	mechanism	mechanism	NOUN
fbem-31088	103	12	4.1	4.1	NUM
fbem-31088	103	13	.	.	PUNCT
fbem-31088	104	1	implementation	implementation	NOUN
fbem-31088	104	2	of	of	ADP
fbem-31088	104	3	security	security	NOUN
fbem-31088	104	4	measures	measure	NOUN
fbem-31088	104	5	4.1.1	4.1.1	NUM
fbem-31088	104	6	.	.	PUNCT
fbem-31088	105	1	legal	legal	ADJ
fbem-31088	105	2	protection	protection	NOUN
fbem-31088	105	3	:	:	PUNCT
fbem-31088	105	4	improve	improve	VERB
fbem-31088	105	5	relevant	relevant	ADJ
fbem-31088	105	6	international	international	ADJ
fbem-31088	105	7	treaties	treaty	NOUN
fbem-31088	105	8	and	and	CCONJ
fbem-31088	105	9	domestic	domestic	ADJ
fbem-31088	105	10	laws	law	NOUN
fbem-31088	105	11	and	and	CCONJ
fbem-31088	105	12	regulations	regulation	NOUN
fbem-31088	105	13	a	a	DET
fbem-31088	105	14	sound	sound	ADJ
fbem-31088	105	15	legal	legal	ADJ
fbem-31088	105	16	system	system	NOUN
fbem-31088	105	17	is	be	AUX
fbem-31088	105	18	the	the	DET
fbem-31088	105	19	basis	basis	NOUN
fbem-31088	105	20	for	for	ADP
fbem-31088	105	21	effectively	effectively	ADV
fbem-31088	105	22	implementing	implement	VERB
fbem-31088	105	23	the	the	DET
fbem-31088	105	24	international	international	ADJ
fbem-31088	105	25	coordination	coordination	NOUN
fbem-31088	105	26	mechanism	mechanism	NOUN
fbem-31088	105	27	.	.	PUNCT
fbem-31088	106	1	there	there	PRON
fbem-31088	106	2	is	be	VERB
fbem-31088	106	3	a	a	DET
fbem-31088	106	4	need	need	NOUN
fbem-31088	106	5	to	to	PART
fbem-31088	106	6	improve	improve	VERB
fbem-31088	106	7	the	the	DET
fbem-31088	106	8	relevant	relevant	ADJ
fbem-31088	106	9	international	international	ADJ
fbem-31088	106	10	contracts	contract	NOUN
fbem-31088	106	11	at	at	ADP
fbem-31088	106	12	the	the	DET
fbem-31088	106	13	international	international	ADJ
fbem-31088	106	14	level	level	NOUN
fbem-31088	106	15	.	.	PUNCT
fbem-31088	107	1	while	while	SCONJ
fbem-31088	107	2	existing	exist	VERB
fbem-31088	107	3	international	international	ADJ
fbem-31088	107	4	treaties	treaty	NOUN
fbem-31088	107	5	regulate	regulate	VERB
fbem-31088	107	6	transfer	transfer	NOUN
fbem-31088	107	7	pricing	pricing	NOUN
fbem-31088	107	8	for	for	ADP
fbem-31088	107	9	multinational	multinational	ADJ
fbem-31088	107	10	enterprises	enterprise	NOUN
fbem-31088	107	11	to	to	ADP
fbem-31088	107	12	some	some	DET
fbem-31088	107	13	extent	extent	NOUN
fbem-31088	107	14	,	,	PUNCT
fbem-31088	107	15	the	the	DET
fbem-31088	107	16	rapid	rapid	ADJ
fbem-31088	107	17	growth	growth	NOUN
fbem-31088	107	18	of	of	ADP
fbem-31088	107	19	the	the	DET
fbem-31088	107	20	global	global	ADJ
fbem-31088	107	21	economy	economy	NOUN
fbem-31088	107	22	and	and	CCONJ
fbem-31088	107	23	the	the	DET
fbem-31088	107	24	ongoing	ongoing	ADJ
fbem-31088	107	25	innovation	innovation	NOUN
fbem-31088	107	26	in	in	ADP
fbem-31088	107	27	business	business	NOUN
fbem-31088	107	28	models	model	NOUN
fbem-31088	107	29	have	have	AUX
fbem-31088	107	30	rendered	render	VERB
fbem-31088	107	31	some	some	PRON
fbem-31088	107	32	of	of	ADP
fbem-31088	107	33	these	these	DET
fbem-31088	107	34	clauses	clause	NOUN
fbem-31088	107	35	less	less	ADV
fbem-31088	107	36	applicable	applicable	ADJ
fbem-31088	107	37	to	to	ADP
fbem-31088	107	38	current	current	ADJ
fbem-31088	107	39	circumstances	circumstance	NOUN
fbem-31088	107	40	.	.	PUNCT
fbem-31088	108	1	for	for	ADP
fbem-31088	108	2	example	example	NOUN
fbem-31088	108	3	,	,	PUNCT
fbem-31088	108	4	in	in	ADP
fbem-31088	108	5	the	the	DET
fbem-31088	108	6	field	field	NOUN
fbem-31088	108	7	of	of	ADP
fbem-31088	108	8	digital	digital	ADJ
fbem-31088	108	9	economy	economy	NOUN
fbem-31088	108	10	,	,	PUNCT
fbem-31088	108	11	the	the	DET
fbem-31088	108	12	way	way	NOUN
fbem-31088	108	13	for	for	SCONJ
fbem-31088	108	14	multinational	multinational	ADJ
fbem-31088	108	15	enterprises	enterprise	NOUN
fbem-31088	108	16	to	to	PART
fbem-31088	108	17	realize	realize	VERB
fbem-31088	108	18	profit	profit	NOUN
fbem-31088	108	19	transfer	transfer	NOUN
fbem-31088	108	20	through	through	ADP
fbem-31088	108	21	online	online	ADJ
fbem-31088	108	22	transactions	transaction	NOUN
fbem-31088	108	23	is	be	AUX
fbem-31088	108	24	more	more	ADV
fbem-31088	108	25	subtle	subtle	ADJ
fbem-31088	108	26	and	and	CCONJ
fbem-31088	108	27	complicated	complicated	ADJ
fbem-31088	108	28	.	.	PUNCT
fbem-31088	109	1	the	the	DET
fbem-31088	109	2	provisions	provision	NOUN
fbem-31088	109	3	of	of	ADP
fbem-31088	109	4	existing	exist	VERB
fbem-31088	109	5	international	international	ADJ
fbem-31088	109	6	treaties	treaty	NOUN
fbem-31088	109	7	in	in	ADP
fbem-31088	109	8	this	this	DET
fbem-31088	109	9	regard	regard	NOUN
fbem-31088	109	10	are	be	AUX
fbem-31088	109	11	relatively	relatively	ADV
fbem-31088	109	12	backward	backward	ADJ
fbem-31088	109	13	.	.	PUNCT
fbem-31088	110	1	therefore	therefore	ADV
fbem-31088	110	2	,	,	PUNCT
fbem-31088	110	3	it	it	PRON
fbem-31088	110	4	is	be	AUX
fbem-31088	110	5	essential	essential	ADJ
fbem-31088	110	6	for	for	SCONJ
fbem-31088	110	7	the	the	DET
fbem-31088	110	8	international	international	ADJ
fbem-31088	110	9	community	community	NOUN
fbem-31088	110	10	to	to	PART
fbem-31088	110	11	collaborate	collaborate	VERB
fbem-31088	110	12	in	in	ADP
fbem-31088	110	13	developing	develop	VERB
fbem-31088	110	14	more	more	ADV
fbem-31088	110	15	comprehensive	comprehensive	ADJ
fbem-31088	110	16	,	,	PUNCT
fbem-31088	110	17	detailed	detailed	ADJ
fbem-31088	110	18	,	,	PUNCT
fbem-31088	110	19	and	and	CCONJ
fbem-31088	110	20	forward	forward	ADV
fbem-31088	110	21	-	-	PUNCT
fbem-31088	110	22	looking	look	VERB
fbem-31088	110	23	treaties	treaty	NOUN
fbem-31088	110	24	regarding	regard	VERB
fbem-31088	110	25	transfer	transfer	NOUN
fbem-31088	110	26	pricing	pricing	NOUN
fbem-31088	110	27	for	for	ADP
fbem-31088	110	28	multinational	multinational	ADJ
fbem-31088	110	29	enterprises	enterprise	NOUN
fbem-31088	110	30	.	.	PUNCT
fbem-31088	111	1	it	it	PRON
fbem-31088	111	2	would	would	AUX
fbem-31088	111	3	help	help	VERB
fbem-31088	111	4	to	to	PART
fbem-31088	111	5	clarify	clarify	VERB
fbem-31088	111	6	the	the	DET
fbem-31088	111	7	rules	rule	NOUN
fbem-31088	111	8	and	and	CCONJ
fbem-31088	111	9	standards	standard	NOUN
fbem-31088	111	10	and	and	CCONJ
fbem-31088	111	11	unify	unify	VERB
fbem-31088	111	12	the	the	DET
fbem-31088	111	13	legal	legal	ADJ
fbem-31088	111	14	applications	application	NOUN
fbem-31088	111	15	of	of	ADP
fbem-31088	111	16	transfer	transfer	NOUN
fbem-31088	111	17	pricing	pricing	NOUN
fbem-31088	111	18	across	across	ADP
fbem-31088	111	19	different	different	ADJ
fbem-31088	111	20	countries	country	NOUN
fbem-31088	111	21	.	.	PUNCT
fbem-31088	112	1	at	at	ADP
fbem-31088	112	2	the	the	DET
fbem-31088	112	3	domestic	domestic	ADJ
fbem-31088	112	4	level	level	NOUN
fbem-31088	112	5	,	,	PUNCT
fbem-31088	112	6	countries	country	NOUN
fbem-31088	112	7	should	should	AUX
fbem-31088	112	8	revise	revise	VERB
fbem-31088	112	9	and	and	CCONJ
fbem-31088	112	10	improve	improve	VERB
fbem-31088	112	11	domestic	domestic	ADJ
fbem-31088	112	12	laws	law	NOUN
fbem-31088	112	13	and	and	CCONJ
fbem-31088	112	14	regulations	regulation	NOUN
fbem-31088	112	15	promptly	promptly	ADV
fbem-31088	112	16	according	accord	VERB
fbem-31088	112	17	to	to	ADP
fbem-31088	112	18	international	international	ADJ
fbem-31088	112	19	treaties	treaty	NOUN
fbem-31088	112	20	and	and	CCONJ
fbem-31088	112	21	economic	economic	ADJ
fbem-31088	112	22	development	development	NOUN
fbem-31088	112	23	.	.	PUNCT
fbem-31088	113	1	on	on	ADP
fbem-31088	113	2	the	the	DET
fbem-31088	113	3	one	one	NUM
fbem-31088	113	4	hand	hand	NOUN
fbem-31088	113	5	,	,	PUNCT
fbem-31088	113	6	it	it	PRON
fbem-31088	113	7	is	be	AUX
fbem-31088	113	8	essential	essential	ADJ
fbem-31088	113	9	to	to	PART
fbem-31088	113	10	ensure	ensure	VERB
fbem-31088	113	11	that	that	SCONJ
fbem-31088	113	12	domestic	domestic	ADJ
fbem-31088	113	13	laws	law	NOUN
fbem-31088	113	14	and	and	CCONJ
fbem-31088	113	15	regulations	regulation	NOUN
fbem-31088	113	16	align	align	VERB
fbem-31088	113	17	with	with	ADP
fbem-31088	113	18	international	international	ADJ
fbem-31088	113	19	treaties	treaty	NOUN
fbem-31088	113	20	to	to	PART
fbem-31088	113	21	prevent	prevent	VERB
fbem-31088	113	22	legal	legal	ADJ
fbem-31088	113	23	conflicts	conflict	NOUN
fbem-31088	113	24	.	.	PUNCT
fbem-31088	114	1	on	on	ADP
fbem-31088	114	2	the	the	DET
fbem-31088	114	3	other	other	ADJ
fbem-31088	114	4	hand	hand	NOUN
fbem-31088	114	5	,	,	PUNCT
fbem-31088	114	6	improving	improve	VERB
fbem-31088	114	7	the	the	DET
fbem-31088	114	8	effectiveness	effectiveness	NOUN
fbem-31088	114	9	and	and	CCONJ
fbem-31088	114	10	relevance	relevance	NOUN
fbem-31088	114	11	of	of	ADP
fbem-31088	114	12	laws	law	NOUN
fbem-31088	114	13	and	and	CCONJ
fbem-31088	114	14	regulations	regulation	NOUN
fbem-31088	114	15	is	be	AUX
fbem-31088	114	16	essential	essential	ADJ
fbem-31088	114	17	.	.	PUNCT
fbem-31088	115	1	for	for	ADP
fbem-31088	115	2	instance	instance	NOUN
fbem-31088	115	3	,	,	PUNCT
fbem-31088	115	4	we	we	PRON
fbem-31088	115	5	should	should	AUX
fbem-31088	115	6	clarify	clarify	VERB
fbem-31088	115	7	the	the	DET
fbem-31088	115	8	authority	authority	NOUN
fbem-31088	115	9	and	and	CCONJ
fbem-31088	115	10	procedures	procedure	NOUN
fbem-31088	115	11	of	of	ADP
fbem-31088	115	12	tax	tax	NOUN
fbem-31088	115	13	authorities	authority	NOUN
fbem-31088	115	14	in	in	ADP
fbem-31088	115	15	investigating	investigate	VERB
fbem-31088	115	16	the	the	DET
fbem-31088	115	17	transfer	transfer	NOUN
fbem-31088	115	18	pricing	pricing	NOUN
fbem-31088	115	19	practices	practice	NOUN
fbem-31088	115	20	of	of	ADP
fbem-31088	115	21	multinational	multinational	ADJ
fbem-31088	115	22	enterprises	enterprise	NOUN
fbem-31088	115	23	.	.	PUNCT
fbem-31088	116	1	additionally	additionally	ADV
fbem-31088	116	2	,	,	PUNCT
fbem-31088	116	3	we	we	PRON
fbem-31088	116	4	need	need	VERB
fbem-31088	116	5	to	to	PART
fbem-31088	116	6	standardize	standardize	VERB
fbem-31088	116	7	the	the	DET
fbem-31088	116	8	burden	burden	NOUN
fbem-31088	116	9	of	of	ADP
fbem-31088	116	10	proof	proof	NOUN
fbem-31088	116	11	required	require	VERB
fbem-31088	116	12	from	from	ADP
fbem-31088	116	13	enterprises	enterprise	NOUN
fbem-31088	116	14	and	and	CCONJ
fbem-31088	116	15	enhance	enhance	VERB
fbem-31088	116	16	the	the	DET
fbem-31088	116	17	efficiency	efficiency	NOUN
fbem-31088	116	18	and	and	CCONJ
fbem-31088	116	19	accuracy	accuracy	NOUN
fbem-31088	116	20	of	of	ADP
fbem-31088	116	21	tax	tax	NOUN
fbem-31088	116	22	authorities	authority	NOUN
fbem-31088	116	23	'	'	PART
fbem-31088	116	24	law	law	NOUN
fbem-31088	116	25	enforcement	enforcement	NOUN
fbem-31088	116	26	actions	action	NOUN
fbem-31088	116	27	.	.	PUNCT
fbem-31088	117	1	4.1.2	4.1.2	X
fbem-31088	117	2	.	.	PUNCT
fbem-31088	117	3	technical	technical	ADJ
fbem-31088	117	4	support	support	NOUN
fbem-31088	117	5	:	:	PUNCT
fbem-31088	117	6	strengthen	strengthen	VERB
fbem-31088	117	7	the	the	DET
fbem-31088	117	8	information	information	NOUN
fbem-31088	117	9	construction	construction	NOUN
fbem-31088	117	10	of	of	ADP
fbem-31088	117	11	tax	tax	NOUN
fbem-31088	117	12	collection	collection	NOUN
fbem-31088	117	13	and	and	CCONJ
fbem-31088	117	14	management	management	NOUN
fbem-31088	117	15	and	and	CCONJ
fbem-31088	117	16	data	datum	NOUN
fbem-31088	117	17	analysis	analysis	NOUN
fbem-31088	117	18	with	with	ADP
fbem-31088	117	19	the	the	DET
fbem-31088	117	20	rapid	rapid	ADJ
fbem-31088	117	21	development	development	NOUN
fbem-31088	117	22	of	of	ADP
fbem-31088	117	23	information	information	NOUN
fbem-31088	117	24	technology	technology	NOUN
fbem-31088	117	25	,	,	PUNCT
fbem-31088	117	26	information	information	NOUN
fbem-31088	117	27	construction	construction	NOUN
fbem-31088	117	28	and	and	CCONJ
fbem-31088	117	29	data	datum	NOUN
fbem-31088	117	30	analysis	analysis	NOUN
fbem-31088	117	31	of	of	ADP
fbem-31088	117	32	tax	tax	NOUN
fbem-31088	117	33	collection	collection	NOUN
fbem-31088	117	34	and	and	CCONJ
fbem-31088	117	35	management	management	NOUN
fbem-31088	117	36	are	be	AUX
fbem-31088	117	37	very	very	ADV
fbem-31088	117	38	important	important	ADJ
fbem-31088	117	39	for	for	ADP
fbem-31088	117	40	implementing	implement	VERB
fbem-31088	117	41	international	international	ADJ
fbem-31088	117	42	coordination	coordination	NOUN
fbem-31088	117	43	mechanisms	mechanism	NOUN
fbem-31088	117	44	.	.	PUNCT
fbem-31088	118	1	strengthening	strengthen	VERB
fbem-31088	118	2	the	the	DET
fbem-31088	118	3	informatization	informatization	NOUN
fbem-31088	118	4	construction	construction	NOUN
fbem-31088	118	5	of	of	ADP
fbem-31088	118	6	tax	tax	NOUN
fbem-31088	118	7	collection	collection	NOUN
fbem-31088	118	8	and	and	CCONJ
fbem-31088	118	9	management	management	NOUN
fbem-31088	118	10	is	be	AUX
fbem-31088	118	11	conducive	conducive	ADJ
fbem-31088	118	12	to	to	ADP
fbem-31088	118	13	the	the	DET
fbem-31088	118	14	efficient	efficient	ADJ
fbem-31088	118	15	collection	collection	NOUN
fbem-31088	118	16	,	,	PUNCT
fbem-31088	118	17	storage	storage	NOUN
fbem-31088	118	18	,	,	PUNCT
fbem-31088	118	19	and	and	CCONJ
fbem-31088	118	20	sharing	sharing	NOUN
fbem-31088	118	21	of	of	ADP
fbem-31088	118	22	tax	tax	NOUN
fbem-31088	118	23	information	information	NOUN
fbem-31088	118	24	.	.	PUNCT
fbem-31088	119	1	tax	tax	NOUN
fbem-31088	119	2	authorities	authority	NOUN
fbem-31088	119	3	in	in	ADP
fbem-31088	119	4	various	various	ADJ
fbem-31088	119	5	countries	country	NOUN
fbem-31088	119	6	can	can	AUX
fbem-31088	119	7	create	create	VERB
fbem-31088	119	8	a	a	DET
fbem-31088	119	9	unified	unified	ADJ
fbem-31088	119	10	tax	tax	NOUN
fbem-31088	119	11	collection	collection	NOUN
fbem-31088	119	12	and	and	CCONJ
fbem-31088	119	13	management	management	NOUN
fbem-31088	119	14	information	information	NOUN
fbem-31088	119	15	system	system	NOUN
fbem-31088	119	16	,	,	PUNCT
fbem-31088	119	17	integrate	integrate	VERB
fbem-31088	119	18	it	it	PRON
fbem-31088	119	19	with	with	ADP
fbem-31088	119	20	enterprise	enterprise	NOUN
fbem-31088	119	21	financial	financial	ADJ
fbem-31088	119	22	and	and	CCONJ
fbem-31088	119	23	banking	banking	NOUN
fbem-31088	119	24	systems	system	NOUN
fbem-31088	119	25	,	,	PUNCT
fbem-31088	119	26	and	and	CCONJ
fbem-31088	119	27	access	access	NOUN
fbem-31088	119	28	transaction	transaction	NOUN
fbem-31088	119	29	data	datum	NOUN
fbem-31088	119	30	and	and	CCONJ
fbem-31088	119	31	financial	financial	ADJ
fbem-31088	119	32	information	information	NOUN
fbem-31088	119	33	from	from	ADP
fbem-31088	119	34	multinational	multinational	ADJ
fbem-31088	119	35	enterprises	enterprise	NOUN
fbem-31088	119	36	in	in	ADP
fbem-31088	119	37	real	real	ADJ
fbem-31088	119	38	time	time	NOUN
fbem-31088	119	39	.	.	PUNCT
fbem-31088	120	1	as	as	ADP
fbem-31088	120	2	a	a	DET
fbem-31088	120	3	result	result	NOUN
fbem-31088	120	4	,	,	PUNCT
fbem-31088	120	5	it	it	PRON
fbem-31088	120	6	is	be	AUX
fbem-31088	120	7	convenient	convenient	ADJ
fbem-31088	120	8	to	to	PART
fbem-31088	120	9	discover	discover	VERB
fbem-31088	120	10	the	the	DET
fbem-31088	120	11	abnormal	abnormal	ADJ
fbem-31088	120	12	trading	trading	NOUN
fbem-31088	120	13	behavior	behavior	NOUN
fbem-31088	120	14	of	of	ADP
fbem-31088	120	15	enterprises	enterprise	NOUN
fbem-31088	120	16	in	in	ADP
fbem-31088	120	17	time	time	NOUN
fbem-31088	120	18	and	and	CCONJ
fbem-31088	120	19	improve	improve	VERB
fbem-31088	120	20	the	the	DET
fbem-31088	120	21	supervision	supervision	NOUN
fbem-31088	120	22	ability	ability	NOUN
fbem-31088	120	23	of	of	ADP
fbem-31088	120	24	transfer	transfer	NOUN
fbem-31088	120	25	pricing	pricing	NOUN
fbem-31088	120	26	.	.	PUNCT
fbem-31088	121	1	moreover	moreover	ADV
fbem-31088	121	2	,	,	PUNCT
fbem-31088	121	3	enhancing	enhance	VERB
fbem-31088	121	4	our	our	PRON
fbem-31088	121	5	data	datum	NOUN
fbem-31088	121	6	analysis	analysis	NOUN
fbem-31088	121	7	capabilities	capability	NOUN
fbem-31088	121	8	is	be	AUX
fbem-31088	121	9	essential	essential	ADJ
fbem-31088	121	10	.	.	PUNCT
fbem-31088	122	1	we	we	PRON
fbem-31088	122	2	utilize	utilize	VERB
fbem-31088	122	3	advanced	advanced	ADJ
fbem-31088	122	4	technologies	technology	NOUN
fbem-31088	122	5	,	,	PUNCT
fbem-31088	122	6	such	such	ADJ
fbem-31088	122	7	as	as	ADP
fbem-31088	122	8	big	big	ADJ
fbem-31088	122	9	data	datum	NOUN
fbem-31088	122	10	and	and	CCONJ
fbem-31088	122	11	artificial	artificial	ADJ
fbem-31088	122	12	intelligence	intelligence	NOUN
fbem-31088	122	13	,	,	PUNCT
fbem-31088	122	14	to	to	ADP
fbem-31088	122	15	thoroughly	thoroughly	ADV
fbem-31088	122	16	mine	mine	VERB
fbem-31088	122	17	and	and	CCONJ
fbem-31088	122	18	analyze	analyze	VERB
fbem-31088	122	19	vast	vast	ADJ
fbem-31088	122	20	amounts	amount	NOUN
fbem-31088	122	21	of	of	ADP
fbem-31088	122	22	tax	tax	NOUN
fbem-31088	122	23	-	-	PUNCT
fbem-31088	122	24	related	relate	VERB
fbem-31088	122	25	data	datum	NOUN
fbem-31088	122	26	.	.	PUNCT
fbem-31088	123	1	by	by	ADP
fbem-31088	123	2	establishing	establish	VERB
fbem-31088	123	3	a	a	DET
fbem-31088	123	4	risk	risk	NOUN
fbem-31088	123	5	assessment	assessment	NOUN
fbem-31088	123	6	model	model	NOUN
fbem-31088	123	7	,	,	PUNCT
fbem-31088	123	8	we	we	PRON
fbem-31088	123	9	can	can	AUX
fbem-31088	123	10	accurately	accurately	ADV
fbem-31088	123	11	identify	identify	VERB
fbem-31088	123	12	and	and	CCONJ
fbem-31088	123	13	anticipate	anticipate	VERB
fbem-31088	123	14	transfer	transfer	NOUN
fbem-31088	123	15	pricing	pricing	NOUN
fbem-31088	123	16	risks	risk	NOUN
fbem-31088	123	17	associated	associate	VERB
fbem-31088	123	18	with	with	ADP
fbem-31088	123	19	multinational	multinational	ADJ
fbem-31088	123	20	enterprises	enterprise	NOUN
fbem-31088	123	21	.	.	PUNCT
fbem-31088	124	1	for	for	ADP
fbem-31088	124	2	example	example	NOUN
fbem-31088	124	3	,	,	PUNCT
fbem-31088	124	4	by	by	ADP
fbem-31088	124	5	analyzing	analyze	VERB
fbem-31088	124	6	an	an	DET
fbem-31088	124	7	enterprise	enterprise	NOUN
fbem-31088	124	8	's	's	PART
fbem-31088	124	9	profit	profit	NOUN
fbem-31088	124	10	level	level	NOUN
fbem-31088	124	11	,	,	PUNCT
fbem-31088	124	12	cost	cost	NOUN
fbem-31088	124	13	structure	structure	NOUN
fbem-31088	124	14	,	,	PUNCT
fbem-31088	124	15	and	and	CCONJ
fbem-31088	124	16	related	related	ADJ
fbem-31088	124	17	party	party	NOUN
fbem-31088	124	18	transaction	transaction	NOUN
fbem-31088	124	19	ratio	ratio	NOUN
fbem-31088	124	20	,	,	PUNCT
fbem-31088	124	21	we	we	PRON
fbem-31088	124	22	can	can	AUX
fbem-31088	124	23	judge	judge	VERB
fbem-31088	124	24	whether	whether	SCONJ
fbem-31088	124	25	the	the	DET
fbem-31088	124	26	enterprise	enterprise	NOUN
fbem-31088	124	27	is	be	AUX
fbem-31088	124	28	suspected	suspect	VERB
fbem-31088	124	29	of	of	ADP
fbem-31088	124	30	transferring	transfer	VERB
fbem-31088	124	31	profits	profit	NOUN
fbem-31088	124	32	through	through	ADP
fbem-31088	124	33	transfer	transfer	NOUN
fbem-31088	124	34	pricing	pricing	NOUN
fbem-31088	124	35	.	.	PUNCT
fbem-31088	125	1	additionally	additionally	ADV
fbem-31088	125	2	,	,	PUNCT
fbem-31088	125	3	data	datum	NOUN
fbem-31088	125	4	analysis	analysis	NOUN
fbem-31088	125	5	can	can	AUX
fbem-31088	125	6	support	support	VERB
fbem-31088	125	7	the	the	DET
fbem-31088	125	8	decision	decision	NOUN
fbem-31088	125	9	-	-	PUNCT
fbem-31088	125	10	making	making	NOUN
fbem-31088	125	11	of	of	ADP
fbem-31088	125	12	tax	tax	NOUN
fbem-31088	125	13	authorities	authority	NOUN
fbem-31088	125	14	and	and	CCONJ
fbem-31088	125	15	formulate	formulate	VERB
fbem-31088	125	16	more	more	ADV
fbem-31088	125	17	scientific	scientific	ADJ
fbem-31088	125	18	and	and	CCONJ
fbem-31088	125	19	reasonable	reasonable	ADJ
fbem-31088	125	20	tax	tax	NOUN
fbem-31088	125	21	policies	policy	NOUN
fbem-31088	125	22	.	.	PUNCT
fbem-31088	126	1	4.1.3	4.1.3	X
fbem-31088	126	2	.	.	PUNCT
fbem-31088	126	3	talent	talent	NOUN
fbem-31088	126	4	security	security	NOUN
fbem-31088	126	5	:	:	PUNCT
fbem-31088	126	6	cultivate	cultivate	VERB
fbem-31088	126	7	high	high	ADJ
fbem-31088	126	8	-	-	PUNCT
fbem-31088	126	9	quality	quality	NOUN
fbem-31088	126	10	international	international	ADJ
fbem-31088	126	11	tax	tax	NOUN
fbem-31088	126	12	professionals	professional	NOUN
fbem-31088	126	13	skilled	skille	VERB
fbem-31088	126	14	international	international	ADJ
fbem-31088	126	15	tax	tax	NOUN
fbem-31088	126	16	professionals	professional	NOUN
fbem-31088	126	17	are	be	AUX
fbem-31088	126	18	essential	essential	ADJ
fbem-31088	126	19	for	for	ADP
fbem-31088	126	20	successfully	successfully	ADV
fbem-31088	126	21	implementing	implement	VERB
fbem-31088	126	22	the	the	DET
fbem-31088	126	23	international	international	ADJ
fbem-31088	126	24	coordination	coordination	NOUN
fbem-31088	126	25	mechanism	mechanism	NOUN
fbem-31088	126	26	.	.	PUNCT
fbem-31088	127	1	international	international	ADJ
fbem-31088	127	2	taxation	taxation	NOUN
fbem-31088	127	3	involves	involve	VERB
fbem-31088	127	4	complex	complex	ADJ
fbem-31088	127	5	legal	legal	ADJ
fbem-31088	127	6	,	,	PUNCT
fbem-31088	127	7	economic	economic	ADJ
fbem-31088	127	8	,	,	PUNCT
fbem-31088	127	9	and	and	CCONJ
fbem-31088	127	10	technical	technical	ADJ
fbem-31088	127	11	issues	issue	NOUN
fbem-31088	127	12	,	,	PUNCT
fbem-31088	127	13	which	which	PRON
fbem-31088	127	14	require	require	VERB
fbem-31088	127	15	professionals	professional	NOUN
fbem-31088	127	16	to	to	PART
fbem-31088	127	17	be	be	AUX
fbem-31088	127	18	equipped	equip	VERB
fbem-31088	127	19	with	with	ADP
fbem-31088	127	20	solid	solid	ADJ
fbem-31088	127	21	professional	professional	ADJ
fbem-31088	127	22	knowledge	knowledge	NOUN
fbem-31088	127	23	and	and	CCONJ
fbem-31088	127	24	rich	rich	ADJ
fbem-31088	127	25	practical	practical	ADJ
fbem-31088	127	26	experience	experience	NOUN
fbem-31088	127	27	.	.	PUNCT
fbem-31088	128	1	countries	country	NOUN
fbem-31088	128	2	should	should	AUX
fbem-31088	128	3	enhance	enhance	VERB
fbem-31088	128	4	the	the	DET
fbem-31088	128	5	training	training	NOUN
fbem-31088	128	6	of	of	ADP
fbem-31088	128	7	international	international	ADJ
fbem-31088	128	8	tax	tax	NOUN
fbem-31088	128	9	professionals	professional	NOUN
fbem-31088	128	10	by	by	ADP
fbem-31088	128	11	establishing	establish	VERB
fbem-31088	128	12	relevant	relevant	ADJ
fbem-31088	128	13	majors	major	NOUN
fbem-31088	128	14	and	and	CCONJ
fbem-31088	128	15	courses	course	NOUN
fbem-31088	128	16	in	in	ADP
fbem-31088	128	17	universities	university	NOUN
fbem-31088	128	18	and	and	CCONJ
fbem-31088	128	19	vocational	vocational	ADJ
fbem-31088	128	20	education	education	NOUN
fbem-31088	128	21	while	while	SCONJ
fbem-31088	128	22	also	also	ADV
fbem-31088	128	23	fostering	foster	VERB
fbem-31088	128	24	students	student	NOUN
fbem-31088	128	25	'	'	PART
fbem-31088	128	26	awareness	awareness	NOUN
fbem-31088	128	27	and	and	CCONJ
fbem-31088	128	28	professional	professional	ADJ
fbem-31088	128	29	skills	skill	NOUN
fbem-31088	128	30	.	.	PUNCT
fbem-31088	129	1	it	it	PRON
fbem-31088	129	2	is	be	AUX
fbem-31088	129	3	recommended	recommend	VERB
fbem-31088	129	4	to	to	PART
fbem-31088	129	5	offer	offer	VERB
fbem-31088	129	6	ongoing	ongoing	ADJ
fbem-31088	129	7	training	training	NOUN
fbem-31088	129	8	and	and	CCONJ
fbem-31088	129	9	learning	learn	VERB
fbem-31088	129	10	opportunities	opportunity	NOUN
fbem-31088	129	11	for	for	ADP
fbem-31088	129	12	tax	tax	NOUN
fbem-31088	129	13	personnel	personnel	NOUN
fbem-31088	129	14	to	to	PART
fbem-31088	129	15	stay	stay	VERB
fbem-31088	129	16	updated	update	VERB
fbem-31088	129	17	on	on	ADP
fbem-31088	129	18	the	the	DET
fbem-31088	129	19	latest	late	ADJ
fbem-31088	129	20	developments	development	NOUN
fbem-31088	129	21	and	and	CCONJ
fbem-31088	129	22	trends	trend	NOUN
fbem-31088	129	23	in	in	ADP
fbem-31088	129	24	the	the	DET
fbem-31088	129	25	international	international	ADJ
fbem-31088	129	26	tax	tax	NOUN
fbem-31088	129	27	field	field	NOUN
fbem-31088	129	28	.	.	PUNCT
fbem-31088	130	1	in	in	ADP
fbem-31088	130	2	addition	addition	NOUN
fbem-31088	130	3	,	,	PUNCT
fbem-31088	130	4	it	it	PRON
fbem-31088	130	5	is	be	AUX
fbem-31088	130	6	suggested	suggest	VERB
fbem-31088	130	7	that	that	SCONJ
fbem-31088	130	8	international	international	ADJ
fbem-31088	130	9	seminars	seminar	NOUN
fbem-31088	130	10	and	and	CCONJ
fbem-31088	130	11	training	training	NOUN
fbem-31088	130	12	courses	course	NOUN
fbem-31088	130	13	should	should	AUX
fbem-31088	130	14	be	be	AUX
fbem-31088	130	15	held	hold	VERB
fbem-31088	130	16	to	to	PART
fbem-31088	130	17	strengthen	strengthen	VERB
fbem-31088	130	18	international	international	ADJ
fbem-31088	130	19	exchange	exchange	NOUN
fbem-31088	130	20	and	and	CCONJ
fbem-31088	130	21	cooperation	cooperation	NOUN
fbem-31088	130	22	of	of	ADP
fbem-31088	130	23	talents	talent	NOUN
fbem-31088	130	24	and	and	CCONJ
fbem-31088	130	25	share	share	VERB
fbem-31088	130	26	the	the	DET
fbem-31088	130	27	experiences	experience	NOUN
fbem-31088	130	28	and	and	CCONJ
fbem-31088	130	29	practices	practice	NOUN
fbem-31088	130	30	of	of	ADP
fbem-31088	130	31	various	various	ADJ
fbem-31088	130	32	countries	country	NOUN
fbem-31088	130	33	in	in	ADP
fbem-31088	130	34	international	international	ADJ
fbem-31088	130	35	tax	tax	NOUN
fbem-31088	130	36	management	management	NOUN
fbem-31088	130	37	.	.	PUNCT
fbem-31088	131	1	finally	finally	ADV
fbem-31088	131	2	,	,	PUNCT
fbem-31088	131	3	we	we	PRON
fbem-31088	131	4	can	can	AUX
fbem-31088	131	5	attract	attract	VERB
fbem-31088	131	6	professionals	professional	NOUN
fbem-31088	131	7	with	with	ADP
fbem-31088	131	8	international	international	ADJ
fbem-31088	131	9	tax	tax	NOUN
fbem-31088	131	10	experience	experience	NOUN
fbem-31088	131	11	to	to	PART
fbem-31088	131	12	join	join	VERB
fbem-31088	131	13	the	the	DET
fbem-31088	131	14	tax	tax	NOUN
fbem-31088	131	15	authorities	authority	NOUN
fbem-31088	131	16	and	and	CCONJ
fbem-31088	131	17	improve	improve	VERB
fbem-31088	131	18	the	the	DET
fbem-31088	131	19	team	team	NOUN
fbem-31088	131	20	's	's	PART
fbem-31088	131	21	overall	overall	ADJ
fbem-31088	131	22	quality	quality	NOUN
fbem-31088	131	23	.	.	PUNCT
fbem-31088	132	1	4.2	4.2	NUM
fbem-31088	132	2	.	.	PUNCT
fbem-31088	133	1	policy	policy	NOUN
fbem-31088	133	2	suggestions	suggestion	NOUN
fbem-31088	133	3	4.2.1	4.2.1	NUM
fbem-31088	133	4	.	.	PUNCT
fbem-31088	134	1	improve	improve	VERB
fbem-31088	134	2	the	the	DET
fbem-31088	134	3	international	international	ADJ
fbem-31088	134	4	rules	rule	NOUN
fbem-31088	134	5	and	and	CCONJ
fbem-31088	134	6	guidelines	guideline	NOUN
fbem-31088	134	7	of	of	ADP
fbem-31088	134	8	transfer	transfer	NOUN
fbem-31088	134	9	pricing	pricing	NOUN
fbem-31088	134	10	although	although	SCONJ
fbem-31088	134	11	the	the	DET
fbem-31088	134	12	existing	exist	VERB
fbem-31088	134	13	international	international	ADJ
fbem-31088	134	14	rules	rule	NOUN
fbem-31088	134	15	and	and	CCONJ
fbem-31088	134	16	norms	norm	NOUN
fbem-31088	134	17	of	of	ADP
fbem-31088	134	18	transfer	transfer	NOUN
fbem-31088	134	19	pricing	pricing	NOUN
fbem-31088	134	20	provide	provide	VERB
fbem-31088	134	21	a	a	DET
fbem-31088	134	22	basic	basic	ADJ
fbem-31088	134	23	framework	framework	NOUN
fbem-31088	134	24	and	and	CCONJ
fbem-31088	134	25	guidance	guidance	NOUN
fbem-31088	134	26	,	,	PUNCT
fbem-31088	134	27	there	there	PRON
fbem-31088	134	28	are	be	VERB
fbem-31088	134	29	still	still	ADV
fbem-31088	134	30	some	some	DET
fbem-31088	134	31	shortcomings	shortcoming	NOUN
fbem-31088	134	32	.	.	PUNCT
fbem-31088	135	1	relevant	relevant	ADJ
fbem-31088	135	2	personnel	personnel	NOUN
fbem-31088	135	3	should	should	AUX
fbem-31088	135	4	further	far	ADV
fbem-31088	135	5	improve	improve	VERB
fbem-31088	135	6	these	these	DET
fbem-31088	135	7	rules	rule	NOUN
fbem-31088	135	8	and	and	CCONJ
fbem-31088	135	9	guidelines	guideline	NOUN
fbem-31088	135	10	to	to	PART
fbem-31088	135	11	make	make	VERB
fbem-31088	135	12	them	they	PRON
fbem-31088	135	13	more	more	ADV
fbem-31088	135	14	suitable	suitable	ADJ
fbem-31088	135	15	for	for	ADP
fbem-31088	135	16	the	the	DET
fbem-31088	135	17	new	new	ADJ
fbem-31088	135	18	situation	situation	NOUN
fbem-31088	135	19	of	of	ADP
fbem-31088	135	20	global	global	ADJ
fbem-31088	135	21	economic	economic	ADJ
fbem-31088	135	22	development	development	NOUN
fbem-31088	135	23	.	.	PUNCT
fbem-31088	136	1	for	for	ADP
fbem-31088	136	2	example	example	NOUN
fbem-31088	136	3	,	,	PUNCT
fbem-31088	136	4	according	accord	VERB
fbem-31088	136	5	to	to	ADP
fbem-31088	136	6	the	the	DET
fbem-31088	136	7	characteristics	characteristic	NOUN
fbem-31088	136	8	of	of	ADP
fbem-31088	136	9	the	the	DET
fbem-31088	136	10	digital	digital	ADJ
fbem-31088	136	11	economy	economy	NOUN
fbem-31088	136	12	,	,	PUNCT
fbem-31088	136	13	we	we	PRON
fbem-31088	136	14	should	should	AUX
fbem-31088	136	15	formulate	formulate	VERB
fbem-31088	136	16	special	special	ADJ
fbem-31088	136	17	transfer	transfer	NOUN
fbem-31088	136	18	111	111	NUM
fbem-31088	136	19	pricing	pricing	NOUN
fbem-31088	136	20	rules	rule	NOUN
fbem-31088	136	21	and	and	CCONJ
fbem-31088	136	22	clarify	clarify	VERB
fbem-31088	136	23	the	the	DET
fbem-31088	136	24	value	value	NOUN
fbem-31088	136	25	evaluation	evaluation	NOUN
fbem-31088	136	26	methods	method	NOUN
fbem-31088	136	27	and	and	CCONJ
fbem-31088	136	28	profit	profit	NOUN
fbem-31088	136	29	distribution	distribution	NOUN
fbem-31088	136	30	principles	principle	NOUN
fbem-31088	136	31	of	of	ADP
fbem-31088	136	32	digital	digital	ADJ
fbem-31088	136	33	products	product	NOUN
fbem-31088	136	34	and	and	CCONJ
fbem-31088	136	35	services	service	NOUN
fbem-31088	136	36	.	.	PUNCT
fbem-31088	137	1	it	it	PRON
fbem-31088	137	2	is	be	AUX
fbem-31088	137	3	essential	essential	ADJ
fbem-31088	137	4	to	to	PART
fbem-31088	137	5	enhance	enhance	VERB
fbem-31088	137	6	research	research	NOUN
fbem-31088	137	7	on	on	ADP
fbem-31088	137	8	emerging	emerge	VERB
fbem-31088	137	9	business	business	NOUN
fbem-31088	137	10	models	model	NOUN
fbem-31088	137	11	and	and	CCONJ
fbem-31088	137	12	transaction	transaction	NOUN
fbem-31088	137	13	forms	form	NOUN
fbem-31088	137	14	,	,	PUNCT
fbem-31088	137	15	update	update	NOUN
fbem-31088	137	16	and	and	CCONJ
fbem-31088	137	17	supplement	supplement	VERB
fbem-31088	137	18	relevant	relevant	ADJ
fbem-31088	137	19	regulations	regulation	NOUN
fbem-31088	137	20	on	on	ADP
fbem-31088	137	21	time	time	NOUN
fbem-31088	137	22	,	,	PUNCT
fbem-31088	137	23	and	and	CCONJ
fbem-31088	137	24	eliminate	eliminate	VERB
fbem-31088	137	25	loopholes	loophole	NOUN
fbem-31088	137	26	.	.	PUNCT
fbem-31088	138	1	it	it	PRON
fbem-31088	138	2	is	be	AUX
fbem-31088	138	3	necessary	necessary	ADJ
fbem-31088	138	4	to	to	PART
fbem-31088	138	5	improve	improve	VERB
fbem-31088	138	6	the	the	DET
fbem-31088	138	7	transparency	transparency	NOUN
fbem-31088	138	8	and	and	CCONJ
fbem-31088	138	9	operability	operability	NOUN
fbem-31088	138	10	of	of	ADP
fbem-31088	138	11	international	international	ADJ
fbem-31088	138	12	transfer	transfer	NOUN
fbem-31088	138	13	pricing	pricing	NOUN
fbem-31088	138	14	rules	rule	NOUN
fbem-31088	138	15	and	and	CCONJ
fbem-31088	138	16	standards	standard	NOUN
fbem-31088	138	17	.	.	PUNCT
fbem-31088	139	1	strengthen	strengthen	VERB
fbem-31088	139	2	the	the	DET
fbem-31088	139	3	publicity	publicity	NOUN
fbem-31088	139	4	and	and	CCONJ
fbem-31088	139	5	interpretation	interpretation	NOUN
fbem-31088	139	6	of	of	ADP
fbem-31088	139	7	rules	rule	NOUN
fbem-31088	139	8	and	and	CCONJ
fbem-31088	139	9	standards	standard	NOUN
fbem-31088	139	10	so	so	SCONJ
fbem-31088	139	11	that	that	SCONJ
fbem-31088	139	12	tax	tax	NOUN
fbem-31088	139	13	authorities	authority	NOUN
fbem-31088	139	14	of	of	ADP
fbem-31088	139	15	various	various	ADJ
fbem-31088	139	16	countries	country	NOUN
fbem-31088	139	17	and	and	CCONJ
fbem-31088	139	18	multinational	multinational	ADJ
fbem-31088	139	19	enterprises	enterprise	NOUN
fbem-31088	139	20	can	can	AUX
fbem-31088	139	21	accurately	accurately	ADV
fbem-31088	139	22	understand	understand	VERB
fbem-31088	139	23	and	and	CCONJ
fbem-31088	139	24	implement	implement	VERB
fbem-31088	139	25	them	they	PRON
fbem-31088	139	26	.	.	PUNCT
fbem-31088	140	1	in	in	ADP
fbem-31088	140	2	addition	addition	NOUN
fbem-31088	140	3	,	,	PUNCT
fbem-31088	140	4	it	it	PRON
fbem-31088	140	5	is	be	AUX
fbem-31088	140	6	essential	essential	ADJ
fbem-31088	140	7	to	to	PART
fbem-31088	140	8	implement	implement	VERB
fbem-31088	140	9	a	a	DET
fbem-31088	140	10	dynamic	dynamic	ADJ
fbem-31088	140	11	mechanism	mechanism	NOUN
fbem-31088	140	12	for	for	ADP
fbem-31088	140	13	adjusting	adjust	VERB
fbem-31088	140	14	rules	rule	NOUN
fbem-31088	140	15	and	and	CCONJ
fbem-31088	140	16	standards	standard	NOUN
fbem-31088	140	17	,	,	PUNCT
fbem-31088	140	18	revising	revise	VERB
fbem-31088	140	19	and	and	CCONJ
fbem-31088	140	20	improving	improve	VERB
fbem-31088	140	21	them	they	PRON
fbem-31088	140	22	in	in	ADP
fbem-31088	140	23	a	a	DET
fbem-31088	140	24	timely	timely	ADJ
fbem-31088	140	25	manner	manner	NOUN
fbem-31088	140	26	according	accord	VERB
fbem-31088	140	27	to	to	ADP
fbem-31088	140	28	the	the	DET
fbem-31088	140	29	actual	actual	ADJ
fbem-31088	140	30	situation	situation	NOUN
fbem-31088	140	31	.	.	PUNCT
fbem-31088	141	1	4.2.2	4.2.2	X
fbem-31088	141	2	.	.	PUNCT
fbem-31088	142	1	strengthen	strengthen	VERB
fbem-31088	142	2	the	the	DET
fbem-31088	142	3	coordination	coordination	NOUN
fbem-31088	142	4	and	and	CCONJ
fbem-31088	142	5	guidance	guidance	NOUN
fbem-31088	142	6	of	of	ADP
fbem-31088	142	7	tax	tax	NOUN
fbem-31088	142	8	policies	policy	NOUN
fbem-31088	142	9	the	the	DET
fbem-31088	142	10	variation	variation	NOUN
fbem-31088	142	11	in	in	ADP
fbem-31088	142	12	tax	tax	NOUN
fbem-31088	142	13	policies	policy	NOUN
fbem-31088	142	14	across	across	ADP
fbem-31088	142	15	countries	country	NOUN
fbem-31088	142	16	is	be	AUX
fbem-31088	142	17	a	a	DET
fbem-31088	142	18	key	key	ADJ
fbem-31088	142	19	factor	factor	NOUN
fbem-31088	142	20	contributing	contribute	VERB
fbem-31088	142	21	to	to	ADP
fbem-31088	142	22	the	the	DET
fbem-31088	142	23	transfer	transfer	NOUN
fbem-31088	142	24	pricing	pricing	NOUN
fbem-31088	142	25	issue	issue	NOUN
fbem-31088	142	26	multinational	multinational	ADJ
fbem-31088	142	27	enterprises	enterprise	NOUN
fbem-31088	142	28	face	face	VERB
fbem-31088	142	29	.	.	PUNCT
fbem-31088	143	1	therefore	therefore	ADV
fbem-31088	143	2	,	,	PUNCT
fbem-31088	143	3	it	it	PRON
fbem-31088	143	4	is	be	AUX
fbem-31088	143	5	necessary	necessary	ADJ
fbem-31088	143	6	to	to	PART
fbem-31088	143	7	strengthen	strengthen	VERB
fbem-31088	143	8	the	the	DET
fbem-31088	143	9	coordination	coordination	NOUN
fbem-31088	143	10	and	and	CCONJ
fbem-31088	143	11	guidance	guidance	NOUN
fbem-31088	143	12	of	of	ADP
fbem-31088	143	13	tax	tax	NOUN
fbem-31088	143	14	policies	policy	NOUN
fbem-31088	143	15	in	in	ADP
fbem-31088	143	16	various	various	ADJ
fbem-31088	143	17	countries	country	NOUN
fbem-31088	143	18	.	.	PUNCT
fbem-31088	144	1	first	first	ADV
fbem-31088	144	2	,	,	PUNCT
fbem-31088	144	3	international	international	ADJ
fbem-31088	144	4	organizations	organization	NOUN
fbem-31088	144	5	should	should	AUX
fbem-31088	144	6	play	play	VERB
fbem-31088	144	7	an	an	DET
fbem-31088	144	8	active	active	ADJ
fbem-31088	144	9	role	role	NOUN
fbem-31088	144	10	in	in	ADP
fbem-31088	144	11	promoting	promote	VERB
fbem-31088	144	12	communication	communication	NOUN
fbem-31088	144	13	and	and	CCONJ
fbem-31088	144	14	consultation	consultation	NOUN
fbem-31088	144	15	among	among	ADP
fbem-31088	144	16	countries	country	NOUN
fbem-31088	144	17	in	in	ADP
fbem-31088	144	18	formulating	formulate	VERB
fbem-31088	144	19	tax	tax	NOUN
fbem-31088	144	20	policies	policy	NOUN
fbem-31088	144	21	and	and	CCONJ
fbem-31088	144	22	reducing	reduce	VERB
fbem-31088	144	23	differences	difference	NOUN
fbem-31088	144	24	in	in	ADP
fbem-31088	144	25	tax	tax	NOUN
fbem-31088	144	26	policies	policy	NOUN
fbem-31088	144	27	.	.	PUNCT
fbem-31088	145	1	for	for	ADP
fbem-31088	145	2	instance	instance	NOUN
fbem-31088	145	3	,	,	PUNCT
fbem-31088	145	4	align	align	VERB
fbem-31088	145	5	the	the	DET
fbem-31088	145	6	corporate	corporate	ADJ
fbem-31088	145	7	income	income	NOUN
fbem-31088	145	8	tax	tax	NOUN
fbem-31088	145	9	rates	rate	NOUN
fbem-31088	145	10	and	and	CCONJ
fbem-31088	145	11	preferential	preferential	ADJ
fbem-31088	145	12	tax	tax	NOUN
fbem-31088	145	13	policies	policy	NOUN
fbem-31088	145	14	of	of	ADP
fbem-31088	145	15	different	different	ADJ
fbem-31088	145	16	countries	country	NOUN
fbem-31088	145	17	to	to	PART
fbem-31088	145	18	prevent	prevent	VERB
fbem-31088	145	19	the	the	DET
fbem-31088	145	20	profit	profit	NOUN
fbem-31088	145	21	shifting	shifting	NOUN
fbem-31088	145	22	of	of	ADP
fbem-31088	145	23	multinational	multinational	ADJ
fbem-31088	145	24	enterprises	enterprise	NOUN
fbem-31088	145	25	through	through	ADP
fbem-31088	145	26	transfer	transfer	NOUN
fbem-31088	145	27	pricing	pricing	NOUN
fbem-31088	145	28	caused	cause	VERB
fbem-31088	145	29	by	by	ADP
fbem-31088	145	30	varying	vary	VERB
fbem-31088	145	31	tax	tax	NOUN
fbem-31088	145	32	regulations	regulation	NOUN
fbem-31088	145	33	.	.	PUNCT
fbem-31088	146	1	second	second	ADJ
fbem-31088	146	2	,	,	PUNCT
fbem-31088	146	3	we	we	PRON
fbem-31088	146	4	should	should	AUX
fbem-31088	146	5	strengthen	strengthen	VERB
fbem-31088	146	6	the	the	DET
fbem-31088	146	7	evaluation	evaluation	NOUN
fbem-31088	146	8	and	and	CCONJ
fbem-31088	146	9	supervision	supervision	NOUN
fbem-31088	146	10	of	of	ADP
fbem-31088	146	11	tax	tax	NOUN
fbem-31088	146	12	policies	policy	NOUN
fbem-31088	146	13	of	of	ADP
fbem-31088	146	14	various	various	ADJ
fbem-31088	146	15	countries	country	NOUN
fbem-31088	146	16	.	.	PUNCT
fbem-31088	147	1	establishing	establish	VERB
fbem-31088	147	2	a	a	DET
fbem-31088	147	3	tax	tax	NOUN
fbem-31088	147	4	policy	policy	NOUN
fbem-31088	147	5	evaluation	evaluation	NOUN
fbem-31088	147	6	mechanism	mechanism	NOUN
fbem-31088	147	7	to	to	PART
fbem-31088	147	8	evaluate	evaluate	VERB
fbem-31088	147	9	the	the	DET
fbem-31088	147	10	rationality	rationality	NOUN
fbem-31088	147	11	and	and	CCONJ
fbem-31088	147	12	effectiveness	effectiveness	NOUN
fbem-31088	147	13	of	of	ADP
fbem-31088	147	14	tax	tax	NOUN
fbem-31088	147	15	policies	policy	NOUN
fbem-31088	147	16	in	in	ADP
fbem-31088	147	17	various	various	ADJ
fbem-31088	147	18	countries	country	NOUN
fbem-31088	147	19	is	be	AUX
fbem-31088	147	20	recommended	recommend	VERB
fbem-31088	147	21	.	.	PUNCT
fbem-31088	148	1	for	for	ADP
fbem-31088	148	2	the	the	DET
fbem-31088	148	3	existing	exist	VERB
fbem-31088	148	4	tax	tax	NOUN
fbem-31088	148	5	policies	policy	NOUN
fbem-31088	148	6	,	,	PUNCT
fbem-31088	148	7	timely	timely	ADJ
fbem-31088	148	8	improvement	improvement	NOUN
fbem-31088	148	9	suggestions	suggestion	NOUN
fbem-31088	148	10	and	and	CCONJ
fbem-31088	148	11	guidance	guidance	NOUN
fbem-31088	148	12	are	be	AUX
fbem-31088	148	13	needed	need	VERB
fbem-31088	148	14	.	.	PUNCT
fbem-31088	149	1	in	in	ADP
fbem-31088	149	2	conclusion	conclusion	NOUN
fbem-31088	149	3	,	,	PUNCT
fbem-31088	149	4	by	by	ADP
fbem-31088	149	5	strengthening	strengthen	VERB
fbem-31088	149	6	the	the	DET
fbem-31088	149	7	coordination	coordination	NOUN
fbem-31088	149	8	and	and	CCONJ
fbem-31088	149	9	guidance	guidance	NOUN
fbem-31088	149	10	of	of	ADP
fbem-31088	149	11	tax	tax	NOUN
fbem-31088	149	12	policies	policy	NOUN
fbem-31088	149	13	of	of	ADP
fbem-31088	149	14	various	various	ADJ
fbem-31088	149	15	countries	country	NOUN
fbem-31088	149	16	,	,	PUNCT
fbem-31088	149	17	we	we	PRON
fbem-31088	149	18	will	will	AUX
fbem-31088	149	19	create	create	VERB
fbem-31088	149	20	a	a	DET
fbem-31088	149	21	fair	fair	ADJ
fbem-31088	149	22	and	and	CCONJ
fbem-31088	149	23	just	just	ADV
fbem-31088	149	24	international	international	ADJ
fbem-31088	149	25	tax	tax	NOUN
fbem-31088	149	26	environment	environment	NOUN
fbem-31088	149	27	.	.	PUNCT
fbem-31088	150	1	4.2.3	4.2.3	X
fbem-31088	150	2	.	.	PUNCT
fbem-31088	151	1	promote	promote	VERB
fbem-31088	151	2	the	the	DET
fbem-31088	151	3	in	in	ADP
fbem-31088	151	4	-	-	PUNCT
fbem-31088	151	5	depth	depth	NOUN
fbem-31088	151	6	development	development	NOUN
fbem-31088	151	7	of	of	ADP
fbem-31088	151	8	international	international	ADJ
fbem-31088	151	9	tax	tax	NOUN
fbem-31088	151	10	cooperation	cooperation	NOUN
fbem-31088	151	11	international	international	ADJ
fbem-31088	151	12	tax	tax	NOUN
fbem-31088	151	13	cooperation	cooperation	NOUN
fbem-31088	151	14	is	be	AUX
fbem-31088	151	15	an	an	DET
fbem-31088	151	16	important	important	ADJ
fbem-31088	151	17	way	way	NOUN
fbem-31088	151	18	to	to	PART
fbem-31088	151	19	solve	solve	VERB
fbem-31088	151	20	the	the	DET
fbem-31088	151	21	transfer	transfer	NOUN
fbem-31088	151	22	pricing	pricing	NOUN
fbem-31088	151	23	problem	problem	NOUN
fbem-31088	151	24	of	of	ADP
fbem-31088	151	25	multinational	multinational	ADJ
fbem-31088	151	26	enterprises	enterprise	NOUN
fbem-31088	151	27	.	.	PUNCT
fbem-31088	152	1	further	far	ADV
fbem-31088	152	2	promoting	promote	VERB
fbem-31088	152	3	the	the	DET
fbem-31088	152	4	development	development	NOUN
fbem-31088	152	5	of	of	ADP
fbem-31088	152	6	international	international	ADJ
fbem-31088	152	7	tax	tax	NOUN
fbem-31088	152	8	cooperation	cooperation	NOUN
fbem-31088	152	9	is	be	AUX
fbem-31088	152	10	conducive	conducive	ADJ
fbem-31088	152	11	to	to	ADP
fbem-31088	152	12	strengthening	strengthen	VERB
fbem-31088	152	13	information	information	NOUN
fbem-31088	152	14	sharing	sharing	NOUN
fbem-31088	152	15	and	and	CCONJ
fbem-31088	152	16	cooperation	cooperation	NOUN
fbem-31088	152	17	among	among	ADP
fbem-31088	152	18	tax	tax	NOUN
fbem-31088	152	19	authorities	authority	NOUN
fbem-31088	152	20	of	of	ADP
fbem-31088	152	21	various	various	ADJ
fbem-31088	152	22	countries	country	NOUN
fbem-31088	152	23	.	.	PUNCT
fbem-31088	153	1	it	it	PRON
fbem-31088	153	2	is	be	AUX
fbem-31088	153	3	necessary	necessary	ADJ
fbem-31088	153	4	to	to	PART
fbem-31088	153	5	establish	establish	VERB
fbem-31088	153	6	a	a	DET
fbem-31088	153	7	more	more	ADV
fbem-31088	153	8	efficient	efficient	ADJ
fbem-31088	153	9	international	international	ADJ
fbem-31088	153	10	tax	tax	NOUN
fbem-31088	153	11	information	information	NOUN
fbem-31088	153	12	exchange	exchange	NOUN
fbem-31088	153	13	mechanism	mechanism	NOUN
fbem-31088	153	14	,	,	PUNCT
fbem-31088	153	15	break	break	VERB
fbem-31088	153	16	down	down	ADP
fbem-31088	153	17	information	information	NOUN
fbem-31088	153	18	barriers	barrier	NOUN
fbem-31088	153	19	,	,	PUNCT
fbem-31088	153	20	and	and	CCONJ
fbem-31088	153	21	realize	realize	VERB
fbem-31088	153	22	real	real	ADJ
fbem-31088	153	23	-	-	PUNCT
fbem-31088	153	24	time	time	NOUN
fbem-31088	153	25	information	information	NOUN
fbem-31088	153	26	sharing	sharing	NOUN
fbem-31088	153	27	among	among	ADP
fbem-31088	153	28	tax	tax	NOUN
fbem-31088	153	29	authorities	authority	NOUN
fbem-31088	153	30	in	in	ADP
fbem-31088	153	31	various	various	ADJ
fbem-31088	153	32	countries	country	NOUN
fbem-31088	153	33	.	.	PUNCT
fbem-31088	154	1	for	for	ADP
fbem-31088	154	2	example	example	NOUN
fbem-31088	154	3	,	,	PUNCT
fbem-31088	154	4	by	by	ADP
fbem-31088	154	5	signing	sign	VERB
fbem-31088	154	6	bilateral	bilateral	ADJ
fbem-31088	154	7	or	or	CCONJ
fbem-31088	154	8	multilateral	multilateral	ADJ
fbem-31088	154	9	information	information	NOUN
fbem-31088	154	10	exchange	exchange	NOUN
fbem-31088	154	11	agreements	agreement	NOUN
fbem-31088	154	12	,	,	PUNCT
fbem-31088	154	13	the	the	DET
fbem-31088	154	14	scope	scope	NOUN
fbem-31088	154	15	,	,	PUNCT
fbem-31088	154	16	methods	method	NOUN
fbem-31088	154	17	,	,	PUNCT
fbem-31088	154	18	and	and	CCONJ
fbem-31088	154	19	procedures	procedure	NOUN
fbem-31088	154	20	of	of	ADP
fbem-31088	154	21	information	information	NOUN
fbem-31088	154	22	exchange	exchange	NOUN
fbem-31088	154	23	are	be	AUX
fbem-31088	154	24	clarified	clarify	VERB
fbem-31088	154	25	to	to	PART
fbem-31088	154	26	enhance	enhance	VERB
fbem-31088	154	27	the	the	DET
fbem-31088	154	28	efficiency	efficiency	NOUN
fbem-31088	154	29	and	and	CCONJ
fbem-31088	154	30	quality	quality	NOUN
fbem-31088	154	31	of	of	ADP
fbem-31088	154	32	information	information	NOUN
fbem-31088	154	33	exchange	exchange	NOUN
fbem-31088	154	34	.	.	PUNCT
fbem-31088	155	1	furthermore	furthermore	ADV
fbem-31088	155	2	,	,	PUNCT
fbem-31088	155	3	we	we	PRON
fbem-31088	155	4	should	should	AUX
fbem-31088	155	5	strengthen	strengthen	VERB
fbem-31088	155	6	cooperation	cooperation	NOUN
fbem-31088	155	7	in	in	ADP
fbem-31088	155	8	tax	tax	NOUN
fbem-31088	155	9	collection	collection	NOUN
fbem-31088	155	10	and	and	CCONJ
fbem-31088	155	11	management	management	NOUN
fbem-31088	155	12	.	.	PUNCT
fbem-31088	156	1	the	the	DET
fbem-31088	156	2	tax	tax	NOUN
fbem-31088	156	3	authorities	authority	NOUN
fbem-31088	156	4	of	of	ADP
fbem-31088	156	5	different	different	ADJ
fbem-31088	156	6	countries	country	NOUN
fbem-31088	156	7	can	can	AUX
fbem-31088	156	8	conduct	conduct	VERB
fbem-31088	156	9	joint	joint	ADJ
fbem-31088	156	10	audits	audits	NOUN
fbem-31088	156	11	and	and	CCONJ
fbem-31088	156	12	investigations	investigation	NOUN
fbem-31088	156	13	to	to	PART
fbem-31088	156	14	address	address	VERB
fbem-31088	156	15	the	the	DET
fbem-31088	156	16	transfer	transfer	NOUN
fbem-31088	156	17	pricing	pricing	NOUN
fbem-31088	156	18	practices	practice	NOUN
fbem-31088	156	19	of	of	ADP
fbem-31088	156	20	multinational	multinational	ADJ
fbem-31088	156	21	enterprises	enterprise	NOUN
fbem-31088	156	22	.	.	PUNCT
fbem-31088	157	1	additionally	additionally	ADV
fbem-31088	157	2	,	,	PUNCT
fbem-31088	157	3	it	it	PRON
fbem-31088	157	4	is	be	AUX
fbem-31088	157	5	necessary	necessary	ADJ
fbem-31088	157	6	to	to	PART
fbem-31088	157	7	strengthen	strengthen	VERB
fbem-31088	157	8	cooperation	cooperation	NOUN
fbem-31088	157	9	in	in	ADP
fbem-31088	157	10	settling	settle	VERB
fbem-31088	157	11	international	international	ADJ
fbem-31088	157	12	tax	tax	NOUN
fbem-31088	157	13	disputes	dispute	NOUN
fbem-31088	157	14	,	,	PUNCT
fbem-31088	157	15	improve	improve	VERB
fbem-31088	157	16	mutual	mutual	ADJ
fbem-31088	157	17	consultation	consultation	NOUN
fbem-31088	157	18	procedures	procedure	NOUN
fbem-31088	157	19	and	and	CCONJ
fbem-31088	157	20	arbitration	arbitration	NOUN
fbem-31088	157	21	mechanisms	mechanism	NOUN
fbem-31088	157	22	,	,	PUNCT
fbem-31088	157	23	and	and	CCONJ
fbem-31088	157	24	solve	solve	VERB
fbem-31088	157	25	tax	tax	NOUN
fbem-31088	157	26	disputes	dispute	NOUN
fbem-31088	157	27	of	of	ADP
fbem-31088	157	28	multinational	multinational	ADJ
fbem-31088	157	29	enterprises	enterprise	NOUN
fbem-31088	157	30	promptly	promptly	ADV
fbem-31088	157	31	and	and	CCONJ
fbem-31088	157	32	fairly	fairly	ADV
fbem-31088	157	33	.	.	PUNCT
fbem-31088	158	1	finally	finally	ADV
fbem-31088	158	2	,	,	PUNCT
fbem-31088	158	3	it	it	PRON
fbem-31088	158	4	will	will	AUX
fbem-31088	158	5	promote	promote	VERB
fbem-31088	158	6	the	the	DET
fbem-31088	158	7	in	in	ADP
fbem-31088	158	8	-	-	PUNCT
fbem-31088	158	9	depth	depth	NOUN
fbem-31088	158	10	development	development	NOUN
fbem-31088	158	11	of	of	ADP
fbem-31088	158	12	international	international	ADJ
fbem-31088	158	13	tax	tax	NOUN
fbem-31088	158	14	cooperation	cooperation	NOUN
fbem-31088	158	15	,	,	PUNCT
fbem-31088	158	16	form	form	VERB
fbem-31088	158	17	a	a	DET
fbem-31088	158	18	joint	joint	ADJ
fbem-31088	158	19	force	force	NOUN
fbem-31088	158	20	of	of	ADP
fbem-31088	158	21	tax	tax	NOUN
fbem-31088	158	22	supervision	supervision	NOUN
fbem-31088	158	23	on	on	ADP
fbem-31088	158	24	a	a	DET
fbem-31088	158	25	global	global	ADJ
fbem-31088	158	26	scale	scale	NOUN
fbem-31088	158	27	,	,	PUNCT
fbem-31088	158	28	and	and	CCONJ
fbem-31088	158	29	effectively	effectively	ADV
fbem-31088	158	30	curb	curb	VERB
fbem-31088	158	31	the	the	DET
fbem-31088	158	32	transfer	transfer	NOUN
fbem-31088	158	33	pricing	pricing	NOUN
fbem-31088	158	34	behavior	behavior	NOUN
fbem-31088	158	35	of	of	ADP
fbem-31088	158	36	multinational	multinational	ADJ
fbem-31088	158	37	enterprises	enterprise	NOUN
fbem-31088	158	38	.	.	PUNCT
fbem-31088	159	1	5	5	X
fbem-31088	159	2	.	.	X
fbem-31088	159	3	conclusion	conclusion	VERB
fbem-31088	159	4	the	the	DET
fbem-31088	159	5	reconstruction	reconstruction	NOUN
fbem-31088	159	6	of	of	ADP
fbem-31088	159	7	the	the	DET
fbem-31088	159	8	global	global	ADJ
fbem-31088	159	9	value	value	NOUN
fbem-31088	159	10	chain	chain	NOUN
fbem-31088	159	11	shows	show	VERB
fbem-31088	159	12	clear	clear	ADJ
fbem-31088	159	13	trends	trend	NOUN
fbem-31088	159	14	,	,	PUNCT
fbem-31088	159	15	such	such	ADJ
fbem-31088	159	16	as	as	ADP
fbem-31088	159	17	the	the	DET
fbem-31088	159	18	regionalization	regionalization	NOUN
fbem-31088	159	19	and	and	CCONJ
fbem-31088	159	20	localization	localization	NOUN
fbem-31088	159	21	of	of	ADP
fbem-31088	159	22	production	production	NOUN
fbem-31088	159	23	layout	layout	NOUN
fbem-31088	159	24	,	,	PUNCT
fbem-31088	159	25	driven	drive	VERB
fbem-31088	159	26	by	by	ADP
fbem-31088	159	27	technological	technological	ADJ
fbem-31088	159	28	innovation	innovation	NOUN
fbem-31088	159	29	,	,	PUNCT
fbem-31088	159	30	and	and	CCONJ
fbem-31088	159	31	the	the	DET
fbem-31088	159	32	diversification	diversification	NOUN
fbem-31088	159	33	and	and	CCONJ
fbem-31088	159	34	networking	networking	NOUN
fbem-31088	159	35	of	of	ADP
fbem-31088	159	36	governance	governance	NOUN
fbem-31088	159	37	models	model	NOUN
fbem-31088	159	38	.	.	PUNCT
fbem-31088	160	1	these	these	DET
fbem-31088	160	2	characteristics	characteristic	NOUN
fbem-31088	160	3	have	have	AUX
fbem-31088	160	4	led	lead	VERB
fbem-31088	160	5	multinational	multinational	ADJ
fbem-31088	160	6	enterprises	enterprise	NOUN
fbem-31088	160	7	to	to	PART
fbem-31088	160	8	adapt	adapt	VERB
fbem-31088	160	9	their	their	PRON
fbem-31088	160	10	transfer	transfer	NOUN
fbem-31088	160	11	pricing	pricing	NOUN
fbem-31088	160	12	strategies	strategy	NOUN
fbem-31088	160	13	.	.	PUNCT
fbem-31088	161	1	they	they	PRON
fbem-31088	161	2	are	be	AUX
fbem-31088	161	3	now	now	ADV
fbem-31088	161	4	emphasizing	emphasize	VERB
fbem-31088	161	5	profit	profit	NOUN
fbem-31088	161	6	distribution	distribution	NOUN
fbem-31088	161	7	within	within	ADP
fbem-31088	161	8	regions	region	NOUN
fbem-31088	161	9	,	,	PUNCT
fbem-31088	161	10	leveraging	leverage	VERB
fbem-31088	161	11	the	the	DET
fbem-31088	161	12	opportunities	opportunity	NOUN
fbem-31088	161	13	created	create	VERB
fbem-31088	161	14	by	by	ADP
fbem-31088	161	15	emerging	emerge	VERB
fbem-31088	161	16	technologies	technology	NOUN
fbem-31088	161	17	,	,	PUNCT
fbem-31088	161	18	and	and	CCONJ
fbem-31088	161	19	fostering	foster	VERB
fbem-31088	161	20	cooperation	cooperation	NOUN
fbem-31088	161	21	and	and	CCONJ
fbem-31088	161	22	coordination	coordination	NOUN
fbem-31088	161	23	with	with	ADP
fbem-31088	161	24	stakeholders	stakeholder	NOUN
fbem-31088	161	25	.	.	PUNCT
fbem-31088	162	1	it	it	PRON
fbem-31088	162	2	shows	show	VERB
fbem-31088	162	3	that	that	SCONJ
fbem-31088	162	4	multinational	multinational	ADJ
fbem-31088	162	5	enterprises	enterprise	NOUN
fbem-31088	162	6	are	be	AUX
fbem-31088	162	7	constantly	constantly	ADV
fbem-31088	162	8	adjusting	adjust	VERB
fbem-31088	162	9	their	their	PRON
fbem-31088	162	10	business	business	NOUN
fbem-31088	162	11	strategies	strategy	NOUN
fbem-31088	162	12	to	to	PART
fbem-31088	162	13	maximize	maximize	VERB
fbem-31088	162	14	profits	profit	NOUN
fbem-31088	162	15	and	and	CCONJ
fbem-31088	162	16	minimize	minimize	VERB
fbem-31088	162	17	risks	risk	NOUN
fbem-31088	162	18	in	in	ADP
fbem-31088	162	19	adapting	adapt	VERB
fbem-31088	162	20	to	to	ADP
fbem-31088	162	21	the	the	DET
fbem-31088	162	22	reconstruction	reconstruction	NOUN
fbem-31088	162	23	of	of	ADP
fbem-31088	162	24	global	global	ADJ
fbem-31088	162	25	value	value	NOUN
fbem-31088	162	26	chains	chain	NOUN
fbem-31088	162	27	.	.	PUNCT
fbem-31088	163	1	the	the	DET
fbem-31088	163	2	international	international	ADJ
fbem-31088	163	3	coordination	coordination	NOUN
fbem-31088	163	4	of	of	ADP
fbem-31088	163	5	transfer	transfer	NOUN
fbem-31088	163	6	pricing	pricing	NOUN
fbem-31088	163	7	strategies	strategy	NOUN
fbem-31088	163	8	of	of	ADP
fbem-31088	163	9	multinational	multinational	ADJ
fbem-31088	163	10	enterprises	enterprise	NOUN
fbem-31088	163	11	is	be	AUX
fbem-31088	163	12	of	of	ADP
fbem-31088	163	13	great	great	ADJ
fbem-31088	163	14	necessity	necessity	NOUN
fbem-31088	163	15	.	.	PUNCT
fbem-31088	164	1	from	from	ADP
fbem-31088	164	2	the	the	DET
fbem-31088	164	3	tax	tax	NOUN
fbem-31088	164	4	fairness	fairness	NOUN
fbem-31088	164	5	perspective	perspective	NOUN
fbem-31088	164	6	,	,	PUNCT
fbem-31088	164	7	it	it	PRON
fbem-31088	164	8	will	will	AUX
fbem-31088	164	9	avoid	avoid	VERB
fbem-31088	164	10	the	the	DET
fbem-31088	164	11	tax	tax	NOUN
fbem-31088	164	12	loss	loss	NOUN
fbem-31088	164	13	caused	cause	VERB
fbem-31088	164	14	by	by	ADP
fbem-31088	164	15	the	the	DET
fbem-31088	164	16	transfer	transfer	NOUN
fbem-31088	164	17	pricing	pricing	NOUN
fbem-31088	164	18	of	of	ADP
fbem-31088	164	19	multinational	multinational	ADJ
fbem-31088	164	20	enterprises	enterprise	NOUN
fbem-31088	164	21	and	and	CCONJ
fbem-31088	164	22	maintain	maintain	VERB
fbem-31088	164	23	a	a	DET
fbem-31088	164	24	fair	fair	ADJ
fbem-31088	164	25	,	,	PUNCT
fbem-31088	164	26	competitive	competitive	ADJ
fbem-31088	164	27	market	market	NOUN
fbem-31088	164	28	environment	environment	NOUN
fbem-31088	164	29	.	.	PUNCT
fbem-31088	165	1	from	from	ADP
fbem-31088	165	2	the	the	DET
fbem-31088	165	3	perspective	perspective	NOUN
fbem-31088	165	4	of	of	ADP
fbem-31088	165	5	safeguarding	safeguard	VERB
fbem-31088	165	6	tax	tax	NOUN
fbem-31088	165	7	sovereignty	sovereignty	NOUN
fbem-31088	165	8	,	,	PUNCT
fbem-31088	165	9	it	it	PRON
fbem-31088	165	10	helps	help	VERB
fbem-31088	165	11	countries	country	NOUN
fbem-31088	165	12	to	to	PART
fbem-31088	165	13	strengthen	strengthen	VERB
fbem-31088	165	14	cooperation	cooperation	NOUN
fbem-31088	165	15	and	and	CCONJ
fbem-31088	165	16	jointly	jointly	ADV
fbem-31088	165	17	deal	deal	VERB
fbem-31088	165	18	with	with	ADP
fbem-31088	165	19	information	information	NOUN
fbem-31088	165	20	asymmetry	asymmetry	NOUN
fbem-31088	165	21	and	and	CCONJ
fbem-31088	165	22	jurisdiction	jurisdiction	NOUN
fbem-31088	165	23	conflicts	conflict	NOUN
fbem-31088	165	24	brought	bring	VERB
fbem-31088	165	25	about	about	ADP
fbem-31088	165	26	by	by	ADP
fbem-31088	165	27	multinational	multinational	ADJ
fbem-31088	165	28	enterprises	enterprise	NOUN
fbem-31088	165	29	'	'	PART
fbem-31088	165	30	business	business	NOUN
fbem-31088	165	31	activities	activity	NOUN
fbem-31088	165	32	.	.	PUNCT
fbem-31088	166	1	international	international	ADJ
fbem-31088	166	2	coordination	coordination	NOUN
fbem-31088	166	3	encounters	encounter	VERB
fbem-31088	166	4	numerous	numerous	ADJ
fbem-31088	166	5	challenges	challenge	NOUN
fbem-31088	166	6	,	,	PUNCT
fbem-31088	166	7	including	include	VERB
fbem-31088	166	8	the	the	DET
fbem-31088	166	9	varying	vary	VERB
fbem-31088	166	10	tax	tax	NOUN
fbem-31088	166	11	systems	system	NOUN
fbem-31088	166	12	across	across	ADP
fbem-31088	166	13	countries	country	NOUN
fbem-31088	166	14	,	,	PUNCT
fbem-31088	166	15	the	the	DET
fbem-31088	166	16	complexity	complexity	NOUN
fbem-31088	166	17	and	and	CCONJ
fbem-31088	166	18	diversity	diversity	NOUN
fbem-31088	166	19	of	of	ADP
fbem-31088	166	20	multinational	multinational	ADJ
fbem-31088	166	21	enterprises	enterprise	NOUN
fbem-31088	166	22	,	,	PUNCT
fbem-31088	166	23	and	and	CCONJ
fbem-31088	166	24	the	the	DET
fbem-31088	166	25	unpredictable	unpredictable	ADJ
fbem-31088	166	26	nature	nature	NOUN
fbem-31088	166	27	of	of	ADP
fbem-31088	166	28	the	the	DET
fbem-31088	166	29	international	international	ADJ
fbem-31088	166	30	political	political	ADJ
fbem-31088	166	31	and	and	CCONJ
fbem-31088	166	32	economic	economic	ADJ
fbem-31088	166	33	landscape	landscape	NOUN
fbem-31088	166	34	.	.	PUNCT
fbem-31088	167	1	these	these	DET
fbem-31088	167	2	issues	issue	NOUN
fbem-31088	167	3	complicate	complicate	VERB
fbem-31088	167	4	efforts	effort	NOUN
fbem-31088	167	5	to	to	PART
fbem-31088	167	6	establish	establish	VERB
fbem-31088	167	7	and	and	CCONJ
fbem-31088	167	8	enhance	enhance	VERB
fbem-31088	167	9	coordination	coordination	NOUN
fbem-31088	167	10	mechanisms	mechanism	NOUN
fbem-31088	167	11	on	on	ADP
fbem-31088	167	12	a	a	DET
fbem-31088	167	13	global	global	ADJ
fbem-31088	167	14	scale	scale	NOUN
fbem-31088	167	15	.	.	PUNCT
fbem-31088	168	1	references	reference	NOUN
fbem-31088	168	2	[	[	X
fbem-31088	168	3	1	1	X
fbem-31088	168	4	]	]	X
fbem-31088	168	5	kano	kano	PROPN
fbem-31088	168	6	l	l	PROPN
fbem-31088	168	7	,	,	PUNCT
fbem-31088	168	8	tsang	tsang	PROPN
fbem-31088	168	9	e	e	PROPN
fbem-31088	168	10	w	w	PROPN
fbem-31088	168	11	k	k	PROPN
fbem-31088	168	12	,	,	PUNCT
fbem-31088	168	13	yeung	yeung	PROPN
fbem-31088	168	14	h	h	PROPN
fbem-31088	168	15	w.	w.	PROPN
fbem-31088	168	16	global	global	PROPN
fbem-31088	168	17	value	value	NOUN
fbem-31088	168	18	chains	chain	VERB
fbem-31088	168	19	:	:	PUNCT
fbem-31088	168	20	a	a	DET
fbem-31088	168	21	review	review	NOUN
fbem-31088	168	22	of	of	ADP
fbem-31088	168	23	the	the	DET
fbem-31088	168	24	multi	multi	ADJ
fbem-31088	168	25	-	-	ADJ
fbem-31088	168	26	disciplinary	disciplinary	ADJ
fbem-31088	168	27	literature	literature	NOUN
fbem-31088	169	1	[	[	X
fbem-31088	169	2	j	j	X
fbem-31088	169	3	]	]	X
fbem-31088	169	4	.	.	PUNCT
fbem-31088	170	1	journal	journal	PROPN
fbem-31088	170	2	of	of	ADP
fbem-31088	170	3	international	international	ADJ
fbem-31088	170	4	business	business	NOUN
fbem-31088	170	5	studies	study	NOUN
fbem-31088	170	6	,	,	PUNCT
fbem-31088	170	7	2020	2020	NUM
fbem-31088	170	8	,	,	PUNCT
fbem-31088	170	9	51(4	51(4	NUM
fbem-31088	170	10	):	):	PUNCT
fbem-31088	170	11	577	577	NUM
fbem-31088	170	12	-	-	SYM
fbem-31088	170	13	622	622	NUM
fbem-31088	170	14	.	.	PUNCT
fbem-31088	171	1	[	[	X
fbem-31088	171	2	2	2	NUM
fbem-31088	171	3	]	]	PUNCT
fbem-31088	171	4	yang	yang	PROPN
fbem-31088	171	5	s	s	PROPN
fbem-31088	171	6	,	,	PUNCT
fbem-31088	171	7	yi	yi	PROPN
fbem-31088	171	8	y.	y.	PROPN
fbem-31088	171	9	effect	effect	NOUN
fbem-31088	171	10	of	of	ADP
fbem-31088	171	11	technological	technological	ADJ
fbem-31088	171	12	innovation	innovation	NOUN
fbem-31088	171	13	inputs	input	NOUN
fbem-31088	171	14	on	on	ADP
fbem-31088	171	15	global	global	ADJ
fbem-31088	171	16	value	value	NOUN
fbem-31088	171	17	chains	chain	NOUN
fbem-31088	171	18	status	status	NOUN
fbem-31088	172	1	[	[	X
fbem-31088	172	2	j	j	X
fbem-31088	172	3	]	]	X
fbem-31088	172	4	.	.	PUNCT
fbem-31088	173	1	journal	journal	PROPN
fbem-31088	173	2	of	of	ADP
fbem-31088	173	3	global	global	ADJ
fbem-31088	173	4	information	information	NOUN
fbem-31088	173	5	management	management	NOUN
fbem-31088	173	6	(	(	PUNCT
fbem-31088	173	7	jgim	jgim	PROPN
fbem-31088	173	8	)	)	PUNCT
fbem-31088	173	9	,	,	PUNCT
fbem-31088	173	10	2021	2021	NUM
fbem-31088	173	11	,	,	PUNCT
fbem-31088	173	12	29(5	29(5	NUM
fbem-31088	173	13	):	):	PUNCT
fbem-31088	173	14	37	37	NUM
fbem-31088	173	15	-	-	SYM
fbem-31088	173	16	54	54	NUM
fbem-31088	173	17	.	.	PUNCT
fbem-31088	174	1	[	[	X
fbem-31088	174	2	3	3	X
fbem-31088	174	3	]	]	PUNCT
fbem-31088	174	4	hemling	hemling	NOUN
fbem-31088	174	5	l	l	NOUN
fbem-31088	174	6	,	,	PUNCT
fbem-31088	174	7	rossing	rosse	VERB
fbem-31088	174	8	j	j	PROPN
fbem-31088	174	9	c	c	PROPN
fbem-31088	174	10	p	p	PROPN
fbem-31088	174	11	,	,	PUNCT
fbem-31088	174	12	hoffjan	hoffjan	PROPN
fbem-31088	174	13	a.	a.	NOUN
fbem-31088	174	14	the	the	DET
fbem-31088	174	15	use	use	NOUN
fbem-31088	174	16	of	of	ADP
fbem-31088	174	17	information	information	NOUN
fbem-31088	174	18	technology	technology	NOUN
fbem-31088	174	19	for	for	ADP
fbem-31088	174	20	international	international	ADJ
fbem-31088	174	21	transfer	transfer	NOUN
fbem-31088	174	22	pricing	pricing	NOUN
fbem-31088	174	23	in	in	ADP
fbem-31088	174	24	multinational	multinational	ADJ
fbem-31088	174	25	enterprises	enterprise	NOUN
fbem-31088	174	26	[	[	X
fbem-31088	174	27	j	j	X
fbem-31088	174	28	]	]	X
fbem-31088	174	29	.	.	PUNCT
fbem-31088	175	1	international	international	ADJ
fbem-31088	175	2	journal	journal	PROPN
fbem-31088	175	3	of	of	ADP
fbem-31088	175	4	accounting	accounting	NOUN
fbem-31088	175	5	information	information	NOUN
fbem-31088	175	6	systems	system	NOUN
fbem-31088	175	7	,	,	PUNCT
fbem-31088	175	8	2022	2022	NUM
fbem-31088	175	9	,	,	PUNCT
fbem-31088	175	10	44	44	NUM
fbem-31088	175	11	:	:	SYM
fbem-31088	175	12	100546	100546	NUM
fbem-31088	175	13	.	.	PUNCT
fbem-31088	176	1	[	[	X
fbem-31088	176	2	4	4	NUM
fbem-31088	176	3	]	]	SYM
fbem-31088	176	4	korol	korol	PROPN
fbem-31088	176	5	s	s	PROPN
fbem-31088	176	6	y	y	NOUN
fbem-31088	176	7	,	,	PUNCT
fbem-31088	176	8	nykyforuk	nykyforuk	ADJ
fbem-31088	176	9	o	o	PROPN
fbem-31088	177	1	i	i	PRON
fbem-31088	177	2	,	,	PUNCT
fbem-31088	177	3	pelekh	pelekh	PROPN
fbem-31088	177	4	u	u	NOUN
fbem-31088	177	5	v	v	PROPN
fbem-31088	177	6	,	,	PUNCT
fbem-31088	177	7	et	et	PROPN
fbem-31088	177	8	al	al	PROPN
fbem-31088	177	9	.	.	PUNCT
fbem-31088	178	1	transfer	transfer	NOUN
fbem-31088	178	2	pricing	pricing	NOUN
fbem-31088	178	3	documentation	documentation	NOUN
fbem-31088	178	4	:	:	PUNCT
fbem-31088	178	5	globalization	globalization	NOUN
fbem-31088	178	6	and	and	CCONJ
fbem-31088	178	7	regional	regional	ADJ
fbem-31088	178	8	optimization	optimization	NOUN
fbem-31088	179	1	[	[	X
fbem-31088	179	2	j	j	X
fbem-31088	179	3	]	]	X
fbem-31088	179	4	.	.	PUNCT
fbem-31088	180	1	universal	universal	ADJ
fbem-31088	180	2	journal	journal	PROPN
fbem-31088	180	3	of	of	ADP
fbem-31088	180	4	accounting	accounting	NOUN
fbem-31088	180	5	and	and	CCONJ
fbem-31088	180	6	finance	finance	NOUN
fbem-31088	180	7	,	,	PUNCT
fbem-31088	180	8	2022	2022	NUM
fbem-31088	180	9	,	,	PUNCT
fbem-31088	180	10	10(1	10(1	NUM
fbem-31088	180	11	):	):	PUNCT
fbem-31088	180	12	219	219	NUM
fbem-31088	180	13	-	-	SYM
fbem-31088	180	14	230	230	NUM
fbem-31088	180	15	.	.	PUNCT
fbem-31088	181	1	[	[	X
fbem-31088	181	2	5	5	X
fbem-31088	181	3	]	]	PUNCT
fbem-31088	181	4	rathke	rathke	NOUN
fbem-31088	181	5	a	a	DET
fbem-31088	181	6	a	a	DET
fbem-31088	181	7	t	t	NOUN
fbem-31088	181	8	,	,	PUNCT
fbem-31088	181	9	rezende	rezende	VERB
fbem-31088	181	10	a	a	DET
fbem-31088	181	11	j	j	PROPN
fbem-31088	181	12	,	,	PUNCT
fbem-31088	181	13	watrin	watrin	PROPN
fbem-31088	181	14	c.	c.	PROPN
fbem-31088	182	1	the	the	DET
fbem-31088	182	2	impact	impact	NOUN
fbem-31088	182	3	of	of	ADP
fbem-31088	182	4	countries	country	NOUN
fbem-31088	182	5	'	'	PART
fbem-31088	182	6	transfer	transfer	NOUN
fbem-31088	182	7	pricing	pricing	NOUN
fbem-31088	182	8	rules	rule	NOUN
fbem-31088	182	9	on	on	ADP
fbem-31088	182	10	profit	profit	NOUN
fbem-31088	182	11	shifting	shift	VERB
fbem-31088	182	12	[	[	X
fbem-31088	182	13	j	j	X
fbem-31088	182	14	]	]	X
fbem-31088	182	15	.	.	PUNCT
fbem-31088	183	1	journal	journal	PROPN
fbem-31088	183	2	of	of	ADP
fbem-31088	183	3	applied	apply	VERB
fbem-31088	183	4	accounting	accounting	NOUN
fbem-31088	183	5	research	research	NOUN
fbem-31088	183	6	,	,	PUNCT
fbem-31088	183	7	2021	2021	NUM
fbem-31088	183	8	,	,	PUNCT
fbem-31088	183	9	22(1	22(1	NUM
fbem-31088	183	10	):	):	PUNCT
fbem-31088	183	11	22	22	NUM
fbem-31088	183	12	-	-	SYM
fbem-31088	183	13	49	49	NUM
fbem-31088	183	14	.	.	PUNCT
fbem-31088	184	1	[	[	X
fbem-31088	184	2	6	6	NUM
fbem-31088	184	3	]	]	PUNCT
fbem-31088	184	4	zhu	zhu	PROPN
fbem-31088	184	5	k	k	NOUN
fbem-31088	184	6	,	,	PUNCT
fbem-31088	184	7	guo	guo	PROPN
fbem-31088	184	8	x	x	PROPN
fbem-31088	184	9	,	,	PUNCT
fbem-31088	184	10	zhang	zhang	PROPN
fbem-31088	184	11	z.	z.	PROPN
fbem-31088	184	12	reevaluation	reevaluation	PROPN
fbem-31088	184	13	of	of	ADP
fbem-31088	184	14	the	the	DET
fbem-31088	184	15	carbon	carbon	NOUN
fbem-31088	184	16	emissions	emission	NOUN
fbem-31088	184	17	embodied	embody	VERB
fbem-31088	184	18	in	in	ADP
fbem-31088	184	19	global	global	ADJ
fbem-31088	184	20	value	value	NOUN
fbem-31088	184	21	chains	chain	NOUN
fbem-31088	184	22	based	base	VERB
fbem-31088	184	23	on	on	ADP
fbem-31088	184	24	an	an	DET
fbem-31088	184	25	inter	inter	ADJ
fbem-31088	184	26	-	-	ADJ
fbem-31088	184	27	country	country	ADJ
fbem-31088	184	28	input	input	NOUN
fbem-31088	184	29	-	-	PUNCT
fbem-31088	184	30	output	output	NOUN
fbem-31088	184	31	model	model	NOUN
fbem-31088	184	32	with	with	ADP
fbem-31088	184	33	multinational	multinational	ADJ
fbem-31088	184	34	enterprises	enterprise	NOUN
fbem-31088	184	35	[	[	X
fbem-31088	184	36	j	j	X
fbem-31088	184	37	]	]	X
fbem-31088	184	38	.	.	PUNCT
fbem-31088	185	1	applied	apply	VERB
fbem-31088	185	2	energy	energy	NOUN
fbem-31088	185	3	,	,	PUNCT
fbem-31088	185	4	2022	2022	NUM
fbem-31088	185	5	,	,	PUNCT
fbem-31088	185	6	307	307	NUM
fbem-31088	185	7	:	:	SYM
fbem-31088	185	8	118220	118220	NUM
fbem-31088	185	9	.	.	PUNCT
fbem-31088	186	1	[	[	X
fbem-31088	186	2	7	7	X
fbem-31088	186	3	]	]	PUNCT
fbem-31088	186	4	aristova	aristova	X
fbem-31088	186	5	e	e	X
fbem-31088	186	6	,	,	PUNCT
fbem-31088	186	7	higham	higham	PROPN
fbem-31088	186	8	c	c	PROPN
fbem-31088	186	9	,	,	PUNCT
fbem-31088	186	10	higham	higham	PROPN
fbem-31088	186	11	i	i	PROPN
fbem-31088	186	12	,	,	PUNCT
fbem-31088	186	13	et	et	PROPN
fbem-31088	186	14	al	al	PROPN
fbem-31088	186	15	.	.	PUNCT
fbem-31088	186	16	corporate	corporate	ADJ
fbem-31088	186	17	climate	climate	NOUN
fbem-31088	186	18	change	change	NOUN
fbem-31088	186	19	responsibilities	responsibility	NOUN
fbem-31088	186	20	under	under	ADP
fbem-31088	186	21	the	the	DET
fbem-31088	186	22	oecd	oecd	PROPN
fbem-31088	186	23	guidelines	guideline	NOUN
fbem-31088	186	24	for	for	ADP
fbem-31088	186	25	multinational	multinational	ADJ
fbem-31088	186	26	enterprises	enterprise	NOUN
fbem-31088	187	1	[	[	X
fbem-31088	187	2	j	j	X
fbem-31088	187	3	]	]	X
fbem-31088	187	4	.	.	PUNCT
fbem-31088	188	1	international	international	PROPN
fbem-31088	188	2	&	&	CCONJ
fbem-31088	188	3	comparative	comparative	ADJ
fbem-31088	188	4	law	law	NOUN
fbem-31088	188	5	quarterly	quarterly	ADV
fbem-31088	188	6	,	,	PUNCT
fbem-31088	188	7	2024	2024	NUM
fbem-31088	188	8	,	,	PUNCT
fbem-31088	188	9	73(2	73(2	NUM
fbem-31088	188	10	):	):	PUNCT
fbem-31088	188	11	505	505	NUM
fbem-31088	188	12	-	-	SYM
fbem-31088	188	13	525	525	NUM
fbem-31088	188	14	.	.	PUNCT