id	sid	eid	entity	type
aijes-3998	1	1	agora international journal	ORG
aijes-3998	1	2	2067	CARDINAL
aijes-3998	1	3	2067	CARDINAL
aijes-3998	1	4	7669	DATE
aijes-3998	1	5	11	CARDINAL
aijes-3998	1	6	2017	CARDINAL
aijes-3998	1	7	1	CARDINAL
aijes-3998	1	8	2 1	CARDINAL
aijes-3998	1	9	university of oradea	ORG
aijes-3998	1	10	1	CARDINAL
aijes-3998	1	11	oradea	GPE
aijes-3998	1	12	romania 2	ORG
aijes-3998	1	13	university of oradea	ORG
aijes-3998	2	1	1	CARDINAL
aijes-3998	2	2	oradea	GPE
aijes-3998	2	3	romania e	GPE
aijes-3998	4	1	one	CARDINAL
aijes-3998	6	1	romania	GPE
aijes-3998	7	1	1	CARDINAL
aijes-3998	13	1	oecd	ORG
aijes-3998	14	1	oecd	ORG
aijes-3998	16	1	2 2	DATE
aijes-3998	23	1	one	CARDINAL
aijes-3998	24	1	article 7	LAW
aijes-3998	24	2	26	CARDINAL
aijes-3998	25	1	227/2015	CARDINAL
aijes-3998	28	1	one	CARDINAL
aijes-3998	30	1	2016	DATE
aijes-3998	35	1	palan et al	LOC
aijes-3998	35	2	2010	DATE
aijes-3998	43	1	lohse et al	PERSON
aijes-3998	43	2	2012	DATE
aijes-3998	44	1	3	CARDINAL
aijes-3998	45	1	two	CARDINAL
aijes-3998	45	2	one	CARDINAL
aijes-3998	45	3	china	GPE
aijes-3998	45	4	romania	GPE
aijes-3998	51	1	oecd	ORG
aijes-3998	51	2	first	ORDINAL
aijes-3998	51	3	1995	DATE
aijes-3998	51	4	oecd	ORG
aijes-3998	51	5	2017	DATE
aijes-3998	52	1	2.1	CARDINAL
aijes-3998	53	1	oecd	ORG
aijes-3998	54	1	romania	GPE
aijes-3998	54	2	oecd	ORG
aijes-3998	54	3	1994	DATE
aijes-3998	54	4	romania	GPE
aijes-3998	55	1	romanian	NORP
aijes-3998	55	2	the tax authority	ORG
aijes-3998	56	1	2010	DATE
aijes-3998	56	2	romanian	NORP
aijes-3998	57	1	oecd	ORG
aijes-3998	57	2	the past two decades	DATE
aijes-3998	59	1	germany	GPE
aijes-3998	59	2	japan	GPE
aijes-3998	60	1	ireland	GPE
aijes-3998	60	2	switzerland	GPE
aijes-3998	60	3	austria	GPE
aijes-3998	62	1	two	CARDINAL
aijes-3998	62	2	at least one	CARDINAL
aijes-3998	62	3	1%	PERCENT
aijes-3998	63	1	romania	GPE
aijes-3998	63	2	at least 25%	PERCENT
aijes-3998	64	1	5%	PERCENT
aijes-3998	64	2	poland	GPE
aijes-3998	64	3	25%	PERCENT
aijes-3998	64	4	china	GPE
aijes-3998	64	5	50%	PERCENT
aijes-3998	64	6	argentina	GPE
aijes-3998	64	7	japan	GPE
aijes-3998	65	1	brazil	GPE
aijes-3998	65	2	chile	GPE
aijes-3998	65	3	venezuela	GPE
aijes-3998	66	1	3	CARDINAL
aijes-3998	67	1	oecd	ORG
aijes-3998	67	2	first	ORDINAL
aijes-3998	67	3	4	CARDINAL
aijes-3998	68	1	1995	DATE
aijes-3998	68	2	oecd	ORG
aijes-3998	68	3	two	CARDINAL
aijes-3998	69	1	3.1	CARDINAL
aijes-3998	73	1	nta japan	ORG
aijes-3998	73	2	2017	DATE
aijes-3998	74	1	3.2	CARDINAL
aijes-3998	74	2	third	ORDINAL
aijes-3998	76	1	100	CARDINAL
aijes-3998	80	1	oecd	ORG
aijes-3998	83	1	romania	GPE
aijes-3998	85	1	3.3	CARDINAL
aijes-3998	87	1	third	ORDINAL
aijes-3998	88	1	5	CARDINAL
aijes-3998	91	1	100	CARDINAL
aijes-3998	97	1	rdi services	ORG
aijes-3998	98	1	3.4	CARDINAL
aijes-3998	108	1	3 or 5 years	DATE
aijes-3998	111	1	6 3.5	CARDINAL
aijes-3998	112	1	between two	CARDINAL
aijes-3998	114	1	two	CARDINAL
aijes-3998	117	1	two	CARDINAL
aijes-3998	117	2	first	ORDINAL
aijes-3998	117	3	second	ORDINAL
aijes-3998	122	1	4	CARDINAL
aijes-3998	122	2	4.1	CARDINAL
aijes-3998	125	1	almost half	CARDINAL
aijes-3998	125	2	less than 100%	PERCENT
aijes-3998	126	1	austria	GPE
aijes-3998	126	2	2%	PERCENT
aijes-3998	126	3	400%	PERCENT
aijes-3998	126	4	argentina	GPE
aijes-3998	128	1	3%	PERCENT
aijes-3998	128	2	vietnam	GPE
aijes-3998	131	1	romania	GPE
aijes-3998	131	2	argentina	GPE
aijes-3998	131	3	belgium	GPE
aijes-3998	131	4	britain	GPE
aijes-3998	132	1	brazil	GPE
aijes-3998	132	2	colombia	GPE
aijes-3998	133	1	eu	ORG
aijes-3998	133	2	10-200%	PERCENT
aijes-3998	133	3	5-30%	PERCENT
aijes-3998	133	4	cooper j et al	PERSON
aijes-3998	133	5	2016	DATE
aijes-3998	134	1	7 4.2	CARDINAL
aijes-3998	139	1	more than 3,000	CARDINAL
aijes-3998	139	2	2015	DATE
aijes-3998	140	1	two	CARDINAL
aijes-3998	140	2	oecd	ORG
aijes-3998	141	1	first	ORDINAL
aijes-3998	142	1	two years	DATE
aijes-3998	144	1	eu level	FAC
aijes-3998	145	1	27	CARDINAL
aijes-3998	145	2	eu	ORG
aijes-3998	146	1	between two or more	CARDINAL
aijes-3998	146	2	eu	ORG
aijes-3998	150	1	germany	GPE
aijes-3998	152	1	5	CARDINAL
aijes-3998	154	1	oecd	ORG
aijes-3998	159	1	1	CARDINAL
aijes-3998	159	2	oecd	ORG
aijes-3998	159	3	2010	DATE
aijes-3998	159	4	oecd	ORG
aijes-3998	159	5	8	CARDINAL
aijes-3998	160	1	2	CARDINAL
aijes-3998	160	2	murphy	PERSON
aijes-3998	160	3	2010	DATE
aijes-3998	160	4	cornell university press	ORG
aijes-3998	160	5	68	CARDINAL
aijes-3998	160	6	3	CARDINAL
aijes-3998	160	7	10	CARDINAL
aijes-3998	161	1	4	CARDINAL
aijes-3998	161	2	lohse t	PERSON
aijes-3998	161	3	2012	DATE
aijes-3998	161	4	oxford university centre for business taxation	ORG
aijes-3998	161	5	1227	CARDINAL
aijes-3998	162	1	5	CARDINAL
aijes-3998	162	2	2013/14	CARDINAL
aijes-3998	162	3	2013	DATE
aijes-3998	163	1	6	CARDINAL
aijes-3998	163	2	2015	CARDINAL
aijes-3998	163	3	1.0	CARDINAL
aijes-3998	163	4	june 2015	DATE
aijes-3998	164	1	7	CARDINAL
aijes-3998	164	2	2015	CARDINAL
aijes-3998	164	3	227	CARDINAL
aijes-3998	164	4	688/10.09.2015	CARDINAL
aijes-3998	166	1	8	CARDINAL
aijes-3998	166	2	2016	CARDINAL
aijes-3998	166	3	switzerland	GPE
aijes-3998	166	4	124	CARDINAL
aijes-3998	167	1	9	CARDINAL
aijes-3998	167	2	cooper j	PERSON
aijes-3998	167	3	fox	ORG
aijes-3998	167	4	mohindra k	PERSON
aijes-3998	167	5	2016	DATE
aijes-3998	167	6	the world bank	ORG
aijes-3998	167	7	105	CARDINAL
aijes-3998	167	8	10	CARDINAL
aijes-3998	167	9	oecd	ORG
aijes-3998	167	10	2017	CARDINAL
aijes-3998	167	11	2017	CARDINAL
aijes-3998	167	12	oecd	ORG
aijes-3998	169	1	11	CARDINAL
aijes-3998	169	2	japan	GPE
aijes-3998	169	3	2017	CARDINAL