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1 Google 2.4% Rate Shows How $60 Billion Lost to Tax Loopholes (Bloomberg Oct 21, 2010) 2
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2 OECD 2013 10 3 Memorandum on transfer pricing documentation and country by country reporting 4
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3 OECD OECD 2009 2012 10 6
4 Kevin Bell, Second U.S.-China APA Involves Microsoft, Reimburses Subsidiary for Location Saving, Tax Management Transfer Pricing Report, 11/15/2012 7
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