id	sid	tid	token	lemma	pos
american_scientific_journal-11968	1	1	1	1	X
american_scientific_journal-11968	1	2	.	.	X
american_scientific_journal-11968	1	3	469	469	NUM
american_scientific_journal-11968	1	4	american	american	PROPN
american_scientific_journal-11968	1	5	academic	academic	PROPN
american_scientific_journal-11968	1	6	scientific	scientific	ADJ
american_scientific_journal-11968	1	7	research	research	NOUN
american_scientific_journal-11968	1	8	journal	journal	NOUN
american_scientific_journal-11968	1	9	for	for	ADP
american_scientific_journal-11968	1	10	engineering	engineering	NOUN
american_scientific_journal-11968	1	11	,	,	PUNCT
american_scientific_journal-11968	1	12	technology	technology	NOUN
american_scientific_journal-11968	1	13	,	,	PUNCT
american_scientific_journal-11968	1	14	and	and	CCONJ
american_scientific_journal-11968	1	15	sciences	sciences	PROPN
american_scientific_journal-11968	1	16	issn	issn	PROPN
american_scientific_journal-11968	1	17	(	(	PUNCT
american_scientific_journal-11968	1	18	print	print	NOUN
american_scientific_journal-11968	1	19	)	)	PUNCT
american_scientific_journal-11968	1	20	2313	2313	NUM
american_scientific_journal-11968	1	21	-	-	SYM
american_scientific_journal-11968	1	22	4410	4410	NUM
american_scientific_journal-11968	1	23	,	,	PUNCT
american_scientific_journal-11968	1	24	issn	issn	PROPN
american_scientific_journal-11968	1	25	(	(	PUNCT
american_scientific_journal-11968	1	26	online	online	ADJ
american_scientific_journal-11968	1	27	)	)	PUNCT
american_scientific_journal-11968	1	28	2313	2313	NUM
american_scientific_journal-11968	1	29	-	-	SYM
american_scientific_journal-11968	1	30	4402	4402	NUM
american_scientific_journal-11968	1	31	https://asrjetsjournal.org/index.php/american_scientific_journal/index	https://asrjetsjournal.org/index.php/american_scientific_journal/index	NOUN
american_scientific_journal-11968	1	32	tax	tax	NOUN
american_scientific_journal-11968	1	33	automation	automation	NOUN
american_scientific_journal-11968	1	34	and	and	CCONJ
american_scientific_journal-11968	1	35	its	its	PRON
american_scientific_journal-11968	1	36	implications	implication	NOUN
american_scientific_journal-11968	1	37	for	for	ADP
american_scientific_journal-11968	1	38	non	non	NOUN
american_scientific_journal-11968	1	39	-	-	NOUN
american_scientific_journal-11968	1	40	residents	resident	NOUN
american_scientific_journal-11968	1	41	and	and	CCONJ
american_scientific_journal-11968	1	42	foreign	foreign	ADJ
american_scientific_journal-11968	1	43	entities	entity	NOUN
american_scientific_journal-11968	1	44	mark	mark	VERB
american_scientific_journal-11968	1	45	asprer	asprer	NOUN
american_scientific_journal-11968	1	46	*	*	PUNCT
american_scientific_journal-11968	1	47	certified	certify	VERB
american_scientific_journal-11968	1	48	professional	professional	ADJ
american_scientific_journal-11968	1	49	accountant	accountant	NOUN
american_scientific_journal-11968	1	50	,	,	PUNCT
american_scientific_journal-11968	1	51	177	177	NUM
american_scientific_journal-11968	1	52	merrymount	merrymount	NOUN
american_scientific_journal-11968	1	53	street	street	NOUN
american_scientific_journal-11968	1	54	,	,	PUNCT
american_scientific_journal-11968	1	55	staten	staten	PROPN
american_scientific_journal-11968	1	56	island	island	NOUN
american_scientific_journal-11968	1	57	10314	10314	NUM
american_scientific_journal-11968	1	58	,	,	PUNCT
american_scientific_journal-11968	1	59	ny	ny	PROPN
american_scientific_journal-11968	1	60	,	,	PUNCT
american_scientific_journal-11968	1	61	usa	usa	PROPN
american_scientific_journal-11968	1	62	email	email	NOUN
american_scientific_journal-11968	1	63	:	:	PUNCT
american_scientific_journal-11968	1	64	markasprer8@gmail.com	markasprer8@gmail.com	X
american_scientific_journal-11968	1	65	abstract	abstract	VERB
american_scientific_journal-11968	1	66	this	this	DET
american_scientific_journal-11968	1	67	study	study	NOUN
american_scientific_journal-11968	1	68	explores	explore	VERB
american_scientific_journal-11968	1	69	the	the	DET
american_scientific_journal-11968	1	70	advantages	advantage	NOUN
american_scientific_journal-11968	1	71	and	and	CCONJ
american_scientific_journal-11968	1	72	challenges	challenge	NOUN
american_scientific_journal-11968	1	73	associated	associate	VERB
american_scientific_journal-11968	1	74	with	with	ADP
american_scientific_journal-11968	1	75	tax	tax	NOUN
american_scientific_journal-11968	1	76	automation	automation	NOUN
american_scientific_journal-11968	1	77	for	for	ADP
american_scientific_journal-11968	1	78	foreign	foreign	ADJ
american_scientific_journal-11968	1	79	individuals	individual	NOUN
american_scientific_journal-11968	1	80	and	and	CCONJ
american_scientific_journal-11968	1	81	entities	entity	NOUN
american_scientific_journal-11968	1	82	engaged	engage	VERB
american_scientific_journal-11968	1	83	in	in	ADP
american_scientific_journal-11968	1	84	business	business	NOUN
american_scientific_journal-11968	1	85	activities	activity	NOUN
american_scientific_journal-11968	1	86	within	within	ADP
american_scientific_journal-11968	1	87	the	the	DET
american_scientific_journal-11968	1	88	united	united	PROPN
american_scientific_journal-11968	1	89	states	states	PROPN
american_scientific_journal-11968	1	90	.	.	PUNCT
american_scientific_journal-11968	2	1	the	the	DET
american_scientific_journal-11968	2	2	article	article	NOUN
american_scientific_journal-11968	2	3	examines	examine	VERB
american_scientific_journal-11968	2	4	the	the	DET
american_scientific_journal-11968	2	5	significance	significance	NOUN
american_scientific_journal-11968	2	6	of	of	ADP
american_scientific_journal-11968	2	7	tax	tax	NOUN
american_scientific_journal-11968	2	8	automation	automation	NOUN
american_scientific_journal-11968	2	9	in	in	ADP
american_scientific_journal-11968	2	10	addressing	address	VERB
american_scientific_journal-11968	2	11	the	the	DET
american_scientific_journal-11968	2	12	complexities	complexity	NOUN
american_scientific_journal-11968	2	13	of	of	ADP
american_scientific_journal-11968	2	14	u.s	u.s	PROPN
american_scientific_journal-11968	2	15	.	.	PROPN
american_scientific_journal-11968	2	16	tax	tax	NOUN
american_scientific_journal-11968	2	17	regulations	regulation	NOUN
american_scientific_journal-11968	2	18	and	and	CCONJ
american_scientific_journal-11968	2	19	policies	policy	NOUN
american_scientific_journal-11968	2	20	applicable	applicable	ADJ
american_scientific_journal-11968	2	21	to	to	ADP
american_scientific_journal-11968	2	22	foreign	foreign	ADJ
american_scientific_journal-11968	2	23	individuals	individual	NOUN
american_scientific_journal-11968	2	24	and	and	CCONJ
american_scientific_journal-11968	2	25	entities	entity	NOUN
american_scientific_journal-11968	2	26	earning	earn	VERB
american_scientific_journal-11968	2	27	income	income	NOUN
american_scientific_journal-11968	2	28	in	in	ADP
american_scientific_journal-11968	2	29	the	the	DET
american_scientific_journal-11968	2	30	united	united	PROPN
american_scientific_journal-11968	2	31	states	states	PROPN
american_scientific_journal-11968	2	32	,	,	PUNCT
american_scientific_journal-11968	2	33	whether	whether	SCONJ
american_scientific_journal-11968	2	34	directly	directly	ADV
american_scientific_journal-11968	2	35	or	or	CCONJ
american_scientific_journal-11968	2	36	indirectly	indirectly	ADV
american_scientific_journal-11968	2	37	.	.	PUNCT
american_scientific_journal-11968	3	1	tax	tax	NOUN
american_scientific_journal-11968	3	2	automation	automation	NOUN
american_scientific_journal-11968	3	3	has	have	AUX
american_scientific_journal-11968	3	4	provided	provide	VERB
american_scientific_journal-11968	3	5	valuable	valuable	ADJ
american_scientific_journal-11968	3	6	guidance	guidance	NOUN
american_scientific_journal-11968	3	7	in	in	ADP
american_scientific_journal-11968	3	8	navigating	navigate	VERB
american_scientific_journal-11968	3	9	the	the	DET
american_scientific_journal-11968	3	10	tax	tax	NOUN
american_scientific_journal-11968	3	11	regulations	regulation	NOUN
american_scientific_journal-11968	3	12	for	for	ADP
american_scientific_journal-11968	3	13	foreign	foreign	ADJ
american_scientific_journal-11968	3	14	individuals	individual	NOUN
american_scientific_journal-11968	3	15	and	and	CCONJ
american_scientific_journal-11968	3	16	entities	entity	NOUN
american_scientific_journal-11968	3	17	to	to	PART
american_scientific_journal-11968	3	18	ultimately	ultimately	ADV
american_scientific_journal-11968	3	19	reduce	reduce	VERB
american_scientific_journal-11968	3	20	compliance	compliance	NOUN
american_scientific_journal-11968	3	21	risks	risk	NOUN
american_scientific_journal-11968	3	22	,	,	PUNCT
american_scientific_journal-11968	3	23	improve	improve	VERB
american_scientific_journal-11968	3	24	work	work	NOUN
american_scientific_journal-11968	3	25	efficiency	efficiency	NOUN
american_scientific_journal-11968	3	26	,	,	PUNCT
american_scientific_journal-11968	3	27	and	and	CCONJ
american_scientific_journal-11968	3	28	promote	promote	VERB
american_scientific_journal-11968	3	29	the	the	DET
american_scientific_journal-11968	3	30	rationality	rationality	NOUN
american_scientific_journal-11968	3	31	of	of	ADP
american_scientific_journal-11968	3	32	tax	tax	NOUN
american_scientific_journal-11968	3	33	planning	planning	NOUN
american_scientific_journal-11968	3	34	.	.	PUNCT
american_scientific_journal-11968	4	1	at	at	ADP
american_scientific_journal-11968	4	2	the	the	DET
american_scientific_journal-11968	4	3	same	same	ADJ
american_scientific_journal-11968	4	4	time	time	NOUN
american_scientific_journal-11968	4	5	,	,	PUNCT
american_scientific_journal-11968	4	6	tax	tax	NOUN
american_scientific_journal-11968	4	7	automation	automation	NOUN
american_scientific_journal-11968	4	8	opens	open	VERB
american_scientific_journal-11968	4	9	up	up	ADP
american_scientific_journal-11968	4	10	challenging	challenging	ADJ
american_scientific_journal-11968	4	11	issues	issue	NOUN
american_scientific_journal-11968	4	12	of	of	ADP
american_scientific_journal-11968	4	13	stability	stability	NOUN
american_scientific_journal-11968	4	14	and	and	CCONJ
american_scientific_journal-11968	4	15	security	security	NOUN
american_scientific_journal-11968	4	16	of	of	ADP
american_scientific_journal-11968	4	17	technology	technology	NOUN
american_scientific_journal-11968	4	18	,	,	PUNCT
american_scientific_journal-11968	4	19	as	as	ADV
american_scientific_journal-11968	4	20	well	well	ADV
american_scientific_journal-11968	4	21	as	as	ADP
american_scientific_journal-11968	4	22	the	the	DET
american_scientific_journal-11968	4	23	need	need	NOUN
american_scientific_journal-11968	4	24	for	for	ADP
american_scientific_journal-11968	4	25	an	an	DET
american_scientific_journal-11968	4	26	enhanced	enhanced	ADJ
american_scientific_journal-11968	4	27	competency	competency	NOUN
american_scientific_journal-11968	4	28	of	of	ADP
american_scientific_journal-11968	4	29	tax	tax	NOUN
american_scientific_journal-11968	4	30	professionals	professional	NOUN
american_scientific_journal-11968	4	31	to	to	PART
american_scientific_journal-11968	4	32	develop	develop	VERB
american_scientific_journal-11968	4	33	specialized	specialized	ADJ
american_scientific_journal-11968	4	34	expertise	expertise	NOUN
american_scientific_journal-11968	4	35	in	in	ADP
american_scientific_journal-11968	4	36	matters	matter	NOUN
american_scientific_journal-11968	4	37	relevant	relevant	ADJ
american_scientific_journal-11968	4	38	to	to	ADP
american_scientific_journal-11968	4	39	foreign	foreign	ADJ
american_scientific_journal-11968	4	40	individuals	individual	NOUN
american_scientific_journal-11968	4	41	and	and	CCONJ
american_scientific_journal-11968	4	42	entities	entity	NOUN
american_scientific_journal-11968	4	43	.	.	PUNCT
american_scientific_journal-11968	5	1	the	the	DET
american_scientific_journal-11968	5	2	article	article	NOUN
american_scientific_journal-11968	5	3	addresses	address	VERB
american_scientific_journal-11968	5	4	both	both	CCONJ
american_scientific_journal-11968	5	5	the	the	DET
american_scientific_journal-11968	5	6	opportunities	opportunity	NOUN
american_scientific_journal-11968	5	7	and	and	CCONJ
american_scientific_journal-11968	5	8	challenges	challenge	NOUN
american_scientific_journal-11968	5	9	of	of	ADP
american_scientific_journal-11968	5	10	tax	tax	NOUN
american_scientific_journal-11968	5	11	automation	automation	NOUN
american_scientific_journal-11968	5	12	for	for	ADP
american_scientific_journal-11968	5	13	foreign	foreign	ADJ
american_scientific_journal-11968	5	14	individuals	individual	NOUN
american_scientific_journal-11968	5	15	and	and	CCONJ
american_scientific_journal-11968	5	16	entities	entity	NOUN
american_scientific_journal-11968	5	17	by	by	ADP
american_scientific_journal-11968	5	18	providing	provide	VERB
american_scientific_journal-11968	5	19	a	a	DET
american_scientific_journal-11968	5	20	series	series	NOUN
american_scientific_journal-11968	5	21	of	of	ADP
american_scientific_journal-11968	5	22	measures	measure	NOUN
american_scientific_journal-11968	5	23	,	,	PUNCT
american_scientific_journal-11968	5	24	including	include	VERB
american_scientific_journal-11968	5	25	a	a	DET
american_scientific_journal-11968	5	26	deeper	deep	ADJ
american_scientific_journal-11968	5	27	analysis	analysis	NOUN
american_scientific_journal-11968	5	28	of	of	ADP
american_scientific_journal-11968	5	29	activities	activity	NOUN
american_scientific_journal-11968	5	30	that	that	PRON
american_scientific_journal-11968	5	31	trigger	trigger	VERB
american_scientific_journal-11968	5	32	u.s	u.s	PROPN
american_scientific_journal-11968	5	33	tax	tax	NOUN
american_scientific_journal-11968	5	34	reporting	reporting	NOUN
american_scientific_journal-11968	5	35	requirements	requirement	NOUN
american_scientific_journal-11968	5	36	,	,	PUNCT
american_scientific_journal-11968	5	37	and	and	CCONJ
american_scientific_journal-11968	5	38	an	an	DET
american_scientific_journal-11968	5	39	understanding	understanding	NOUN
american_scientific_journal-11968	5	40	of	of	ADP
american_scientific_journal-11968	5	41	the	the	DET
american_scientific_journal-11968	5	42	various	various	ADJ
american_scientific_journal-11968	5	43	tax	tax	NOUN
american_scientific_journal-11968	5	44	forms	form	NOUN
american_scientific_journal-11968	5	45	needed	need	VERB
american_scientific_journal-11968	5	46	throughout	throughout	ADP
american_scientific_journal-11968	5	47	the	the	DET
american_scientific_journal-11968	5	48	tax	tax	NOUN
american_scientific_journal-11968	5	49	process	process	NOUN
american_scientific_journal-11968	5	50	.	.	PUNCT
american_scientific_journal-11968	6	1	keywords	keyword	NOUN
american_scientific_journal-11968	6	2	:	:	PUNCT
american_scientific_journal-11968	6	3	taxation	taxation	NOUN
american_scientific_journal-11968	6	4	;	;	PUNCT
american_scientific_journal-11968	6	5	tax	tax	NOUN
american_scientific_journal-11968	6	6	automation	automation	NOUN
american_scientific_journal-11968	6	7	;	;	PUNCT
american_scientific_journal-11968	6	8	non	non	NOUN
american_scientific_journal-11968	6	9	-	-	NOUN
american_scientific_journal-11968	6	10	residents	resident	NOUN
american_scientific_journal-11968	6	11	;	;	PUNCT
american_scientific_journal-11968	6	12	foreign	foreign	ADJ
american_scientific_journal-11968	6	13	entities	entity	NOUN
american_scientific_journal-11968	6	14	.	.	PUNCT
american_scientific_journal-11968	7	1	1	1	X
american_scientific_journal-11968	7	2	.	.	X
american_scientific_journal-11968	7	3	introduction	introduction	NOUN
american_scientific_journal-11968	7	4	the	the	DET
american_scientific_journal-11968	7	5	prevalence	prevalence	NOUN
american_scientific_journal-11968	7	6	of	of	ADP
american_scientific_journal-11968	7	7	artificial	artificial	ADJ
american_scientific_journal-11968	7	8	intelligence	intelligence	NOUN
american_scientific_journal-11968	7	9	has	have	AUX
american_scientific_journal-11968	7	10	brought	bring	VERB
american_scientific_journal-11968	7	11	about	about	ADP
american_scientific_journal-11968	7	12	drastic	drastic	ADJ
american_scientific_journal-11968	7	13	changes	change	NOUN
american_scientific_journal-11968	7	14	in	in	ADP
american_scientific_journal-11968	7	15	the	the	DET
american_scientific_journal-11968	7	16	evolution	evolution	NOUN
american_scientific_journal-11968	7	17	of	of	ADP
american_scientific_journal-11968	7	18	how	how	SCONJ
american_scientific_journal-11968	7	19	taxation	taxation	NOUN
american_scientific_journal-11968	7	20	is	be	AUX
american_scientific_journal-11968	7	21	conducted	conduct	VERB
american_scientific_journal-11968	7	22	.	.	PUNCT
american_scientific_journal-11968	8	1	the	the	DET
american_scientific_journal-11968	8	2	innovation	innovation	NOUN
american_scientific_journal-11968	8	3	of	of	ADP
american_scientific_journal-11968	8	4	technology	technology	NOUN
american_scientific_journal-11968	8	5	has	have	AUX
american_scientific_journal-11968	8	6	increasingly	increasingly	ADV
american_scientific_journal-11968	8	7	received	receive	VERB
american_scientific_journal-11968	8	8	widespread	widespread	ADJ
american_scientific_journal-11968	8	9	attention	attention	NOUN
american_scientific_journal-11968	8	10	for	for	ADP
american_scientific_journal-11968	8	11	the	the	DET
american_scientific_journal-11968	8	12	accuracy	accuracy	NOUN
american_scientific_journal-11968	8	13	of	of	ADP
american_scientific_journal-11968	8	14	tax	tax	NOUN
american_scientific_journal-11968	8	15	automation	automation	NOUN
american_scientific_journal-11968	8	16	when	when	SCONJ
american_scientific_journal-11968	8	17	it	it	PRON
american_scientific_journal-11968	8	18	comes	come	VERB
american_scientific_journal-11968	8	19	to	to	ADP
american_scientific_journal-11968	8	20	preparing	prepare	VERB
american_scientific_journal-11968	8	21	tax	tax	NOUN
american_scientific_journal-11968	8	22	returns	return	NOUN
american_scientific_journal-11968	8	23	and	and	CCONJ
american_scientific_journal-11968	8	24	planning	plan	VERB
american_scientific_journal-11968	8	25	for	for	ADP
american_scientific_journal-11968	8	26	tax	tax	NOUN
american_scientific_journal-11968	8	27	purposes	purpose	NOUN
american_scientific_journal-11968	8	28	.	.	PUNCT
american_scientific_journal-11968	9	1	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-11968	9	2	received	receive	VERB
american_scientific_journal-11968	9	3	:	:	PUNCT
american_scientific_journal-11968	9	4	6/10/2025	6/10/2025	NUM
american_scientific_journal-11968	9	5	accepted	accept	VERB
american_scientific_journal-11968	9	6	:	:	PUNCT
american_scientific_journal-11968	9	7	8/1/2025	8/1/2025	NUM
american_scientific_journal-11968	9	8	published	publish	VERB
american_scientific_journal-11968	9	9	:	:	PUNCT
american_scientific_journal-11968	9	10	8/10/2025	8/10/2025	NUM
american_scientific_journal-11968	9	11	-----------------------------------------------------------------------	-----------------------------------------------------------------------	PUNCT
american_scientific_journal-11968	9	12	*	*	PUNCT
american_scientific_journal-11968	9	13	corresponding	correspond	VERB
american_scientific_journal-11968	9	14	author	author	NOUN
american_scientific_journal-11968	9	15	.	.	PUNCT
american_scientific_journal-11968	10	1	https://asrjetsjournal.org/index.php/american_scientific_journal/index	https://asrjetsjournal.org/index.php/american_scientific_journal/index	NOUN
american_scientific_journal-11968	10	2	american	american	PROPN
american_scientific_journal-11968	10	3	academic	academic	PROPN
american_scientific_journal-11968	10	4	scientific	scientific	ADJ
american_scientific_journal-11968	10	5	research	research	NOUN
american_scientific_journal-11968	10	6	journal	journal	NOUN
american_scientific_journal-11968	10	7	for	for	ADP
american_scientific_journal-11968	10	8	engineering	engineering	NOUN
american_scientific_journal-11968	10	9	,	,	PUNCT
american_scientific_journal-11968	10	10	technology	technology	NOUN
american_scientific_journal-11968	10	11	,	,	PUNCT
american_scientific_journal-11968	10	12	and	and	CCONJ
american_scientific_journal-11968	10	13	sciences	science	NOUN
american_scientific_journal-11968	10	14	(	(	PUNCT
american_scientific_journal-11968	10	15	asrjets	asrjet	NOUN
american_scientific_journal-11968	10	16	)	)	PUNCT
american_scientific_journal-11968	10	17	volume	volume	NOUN
american_scientific_journal-11968	10	18	102	102	NUM
american_scientific_journal-11968	10	19	,	,	PUNCT
american_scientific_journal-11968	10	20	no	no	DET
american_scientific_journal-11968	10	21	1	1	NUM
american_scientific_journal-11968	10	22	,	,	PUNCT
american_scientific_journal-11968	10	23	pp	pp	ADV
american_scientific_journal-11968	10	24	469	469	NUM
american_scientific_journal-11968	10	25	-	-	SYM
american_scientific_journal-11968	10	26	476	476	NUM
american_scientific_journal-11968	10	27	470	470	NUM
american_scientific_journal-11968	10	28	this	this	PRON
american_scientific_journal-11968	10	29	is	be	AUX
american_scientific_journal-11968	10	30	particularly	particularly	ADV
american_scientific_journal-11968	10	31	advantageous	advantageous	ADJ
american_scientific_journal-11968	10	32	for	for	ADP
american_scientific_journal-11968	10	33	foreign	foreign	ADJ
american_scientific_journal-11968	10	34	individuals	individual	NOUN
american_scientific_journal-11968	10	35	classified	classify	VERB
american_scientific_journal-11968	10	36	as	as	ADP
american_scientific_journal-11968	10	37	non	non	NOUN
american_scientific_journal-11968	10	38	-	-	NOUN
american_scientific_journal-11968	10	39	residents	resident	NOUN
american_scientific_journal-11968	10	40	,	,	PUNCT
american_scientific_journal-11968	10	41	as	as	ADV
american_scientific_journal-11968	10	42	well	well	ADV
american_scientific_journal-11968	10	43	as	as	ADP
american_scientific_journal-11968	10	44	foreign	foreign	ADJ
american_scientific_journal-11968	10	45	entities	entity	NOUN
american_scientific_journal-11968	10	46	,	,	PUNCT
american_scientific_journal-11968	10	47	as	as	SCONJ
american_scientific_journal-11968	10	48	it	it	PRON
american_scientific_journal-11968	10	49	provides	provide	VERB
american_scientific_journal-11968	10	50	greater	great	ADJ
american_scientific_journal-11968	10	51	flexibility	flexibility	NOUN
american_scientific_journal-11968	10	52	and	and	CCONJ
american_scientific_journal-11968	10	53	assurance	assurance	NOUN
american_scientific_journal-11968	10	54	in	in	ADP
american_scientific_journal-11968	10	55	maintaining	maintain	VERB
american_scientific_journal-11968	10	56	timely	timely	ADJ
american_scientific_journal-11968	10	57	and	and	CCONJ
american_scientific_journal-11968	10	58	comprehensive	comprehensive	ADJ
american_scientific_journal-11968	10	59	compliance	compliance	NOUN
american_scientific_journal-11968	10	60	with	with	ADP
american_scientific_journal-11968	10	61	all	all	DET
american_scientific_journal-11968	10	62	tax	tax	NOUN
american_scientific_journal-11968	10	63	reporting	reporting	NOUN
american_scientific_journal-11968	10	64	obligations	obligation	NOUN
american_scientific_journal-11968	10	65	associated	associate	VERB
american_scientific_journal-11968	10	66	with	with	ADP
american_scientific_journal-11968	10	67	conducting	conduct	VERB
american_scientific_journal-11968	10	68	business	business	NOUN
american_scientific_journal-11968	10	69	activities	activity	NOUN
american_scientific_journal-11968	10	70	in	in	ADP
american_scientific_journal-11968	10	71	the	the	DET
american_scientific_journal-11968	10	72	united	united	PROPN
american_scientific_journal-11968	10	73	states	states	PROPN
american_scientific_journal-11968	10	74	.	.	PUNCT
american_scientific_journal-11968	11	1	while	while	SCONJ
american_scientific_journal-11968	11	2	the	the	DET
american_scientific_journal-11968	11	3	progress	progress	NOUN
american_scientific_journal-11968	11	4	of	of	ADP
american_scientific_journal-11968	11	5	tax	tax	NOUN
american_scientific_journal-11968	11	6	automation	automation	NOUN
american_scientific_journal-11968	11	7	has	have	AUX
american_scientific_journal-11968	11	8	improved	improve	VERB
american_scientific_journal-11968	11	9	the	the	DET
american_scientific_journal-11968	11	10	level	level	NOUN
american_scientific_journal-11968	11	11	of	of	ADP
american_scientific_journal-11968	11	12	compliance	compliance	NOUN
american_scientific_journal-11968	11	13	and	and	CCONJ
american_scientific_journal-11968	11	14	efficiency	efficiency	NOUN
american_scientific_journal-11968	11	15	,	,	PUNCT
american_scientific_journal-11968	11	16	it	it	PRON
american_scientific_journal-11968	11	17	also	also	ADV
american_scientific_journal-11968	11	18	poses	pose	VERB
american_scientific_journal-11968	11	19	new	new	ADJ
american_scientific_journal-11968	11	20	challenges	challenge	NOUN
american_scientific_journal-11968	11	21	and	and	CCONJ
american_scientific_journal-11968	11	22	requirements	requirement	NOUN
american_scientific_journal-11968	11	23	to	to	ADP
american_scientific_journal-11968	11	24	the	the	DET
american_scientific_journal-11968	11	25	existing	exist	VERB
american_scientific_journal-11968	11	26	tax	tax	NOUN
american_scientific_journal-11968	11	27	software	software	NOUN
american_scientific_journal-11968	11	28	that	that	PRON
american_scientific_journal-11968	11	29	need	need	VERB
american_scientific_journal-11968	11	30	to	to	PART
american_scientific_journal-11968	11	31	be	be	AUX
american_scientific_journal-11968	11	32	tailored	tailor	VERB
american_scientific_journal-11968	11	33	towards	towards	ADP
american_scientific_journal-11968	11	34	non	non	NOUN
american_scientific_journal-11968	11	35	-	-	NOUN
american_scientific_journal-11968	11	36	residents	resident	NOUN
american_scientific_journal-11968	11	37	and	and	CCONJ
american_scientific_journal-11968	11	38	foreign	foreign	ADJ
american_scientific_journal-11968	11	39	entities	entity	NOUN
american_scientific_journal-11968	11	40	.	.	PUNCT
american_scientific_journal-11968	12	1	the	the	DET
american_scientific_journal-11968	12	2	heightened	heighten	VERB
american_scientific_journal-11968	12	3	complexity	complexity	NOUN
american_scientific_journal-11968	12	4	and	and	CCONJ
american_scientific_journal-11968	12	5	variability	variability	NOUN
american_scientific_journal-11968	12	6	of	of	ADP
american_scientific_journal-11968	12	7	tax	tax	NOUN
american_scientific_journal-11968	12	8	policies	policy	NOUN
american_scientific_journal-11968	12	9	and	and	CCONJ
american_scientific_journal-11968	12	10	regulations	regulation	NOUN
american_scientific_journal-11968	12	11	applicable	applicable	ADJ
american_scientific_journal-11968	12	12	to	to	ADP
american_scientific_journal-11968	12	13	foreign	foreign	ADJ
american_scientific_journal-11968	12	14	individuals	individual	NOUN
american_scientific_journal-11968	12	15	and	and	CCONJ
american_scientific_journal-11968	12	16	entities	entity	NOUN
american_scientific_journal-11968	12	17	,	,	PUNCT
american_scientific_journal-11968	12	18	combined	combine	VERB
american_scientific_journal-11968	12	19	with	with	ADP
american_scientific_journal-11968	12	20	concerns	concern	NOUN
american_scientific_journal-11968	12	21	regarding	regard	VERB
american_scientific_journal-11968	12	22	the	the	DET
american_scientific_journal-11968	12	23	security	security	NOUN
american_scientific_journal-11968	12	24	and	and	CCONJ
american_scientific_journal-11968	12	25	stability	stability	NOUN
american_scientific_journal-11968	12	26	of	of	ADP
american_scientific_journal-11968	12	27	tax	tax	NOUN
american_scientific_journal-11968	12	28	software	software	NOUN
american_scientific_journal-11968	12	29	,	,	PUNCT
american_scientific_journal-11968	12	30	necessitate	necessitate	ADJ
american_scientific_journal-11968	12	31	that	that	SCONJ
american_scientific_journal-11968	12	32	tax	tax	NOUN
american_scientific_journal-11968	12	33	professionals	professional	NOUN
american_scientific_journal-11968	12	34	possess	possess	VERB
american_scientific_journal-11968	12	35	greater	great	ADJ
american_scientific_journal-11968	12	36	expertise	expertise	NOUN
american_scientific_journal-11968	12	37	and	and	CCONJ
american_scientific_journal-11968	12	38	heightened	heighten	VERB
american_scientific_journal-11968	12	39	awareness	awareness	NOUN
american_scientific_journal-11968	12	40	of	of	ADP
american_scientific_journal-11968	12	41	business	business	NOUN
american_scientific_journal-11968	12	42	activities	activity	NOUN
american_scientific_journal-11968	12	43	involving	involve	VERB
american_scientific_journal-11968	12	44	foreign	foreign	ADJ
american_scientific_journal-11968	12	45	individuals	individual	NOUN
american_scientific_journal-11968	12	46	and	and	CCONJ
american_scientific_journal-11968	12	47	entities	entity	NOUN
american_scientific_journal-11968	12	48	.	.	PUNCT
american_scientific_journal-11968	13	1	it	it	PRON
american_scientific_journal-11968	13	2	is	be	AUX
american_scientific_journal-11968	13	3	crucial	crucial	ADJ
american_scientific_journal-11968	13	4	to	to	PART
american_scientific_journal-11968	13	5	effectively	effectively	ADV
american_scientific_journal-11968	13	6	identify	identify	VERB
american_scientific_journal-11968	13	7	and	and	CCONJ
american_scientific_journal-11968	13	8	promptly	promptly	ADV
american_scientific_journal-11968	13	9	respond	respond	VERB
american_scientific_journal-11968	13	10	to	to	ADP
american_scientific_journal-11968	13	11	the	the	DET
american_scientific_journal-11968	13	12	challenges	challenge	NOUN
american_scientific_journal-11968	13	13	posed	pose	VERB
american_scientific_journal-11968	13	14	by	by	ADP
american_scientific_journal-11968	13	15	the	the	DET
american_scientific_journal-11968	13	16	various	various	ADJ
american_scientific_journal-11968	13	17	taxation	taxation	NOUN
american_scientific_journal-11968	13	18	triggers	trigger	NOUN
american_scientific_journal-11968	13	19	and	and	CCONJ
american_scientific_journal-11968	13	20	form	form	NOUN
american_scientific_journal-11968	13	21	requirements	requirement	NOUN
american_scientific_journal-11968	13	22	of	of	ADP
american_scientific_journal-11968	13	23	non	non	NOUN
american_scientific_journal-11968	13	24	-	-	NOUN
american_scientific_journal-11968	13	25	residents	resident	NOUN
american_scientific_journal-11968	13	26	and	and	CCONJ
american_scientific_journal-11968	13	27	foreign	foreign	ADJ
american_scientific_journal-11968	13	28	entities	entity	NOUN
american_scientific_journal-11968	13	29	.	.	PUNCT
american_scientific_journal-11968	14	1	this	this	DET
american_scientific_journal-11968	14	2	article	article	NOUN
american_scientific_journal-11968	14	3	begins	begin	VERB
american_scientific_journal-11968	14	4	with	with	ADP
american_scientific_journal-11968	14	5	the	the	DET
american_scientific_journal-11968	14	6	significance	significance	NOUN
american_scientific_journal-11968	14	7	of	of	ADP
american_scientific_journal-11968	14	8	tax	tax	NOUN
american_scientific_journal-11968	14	9	automation	automation	NOUN
american_scientific_journal-11968	14	10	in	in	ADP
american_scientific_journal-11968	14	11	easing	ease	VERB
american_scientific_journal-11968	14	12	tax	tax	NOUN
american_scientific_journal-11968	14	13	compliance	compliance	NOUN
american_scientific_journal-11968	14	14	and	and	CCONJ
american_scientific_journal-11968	14	15	planning	planning	NOUN
american_scientific_journal-11968	14	16	purposes	purpose	NOUN
american_scientific_journal-11968	14	17	for	for	ADP
american_scientific_journal-11968	14	18	the	the	DET
american_scientific_journal-11968	14	19	benefit	benefit	NOUN
american_scientific_journal-11968	14	20	of	of	ADP
american_scientific_journal-11968	14	21	nonresidents	nonresident	NOUN
american_scientific_journal-11968	14	22	and	and	CCONJ
american_scientific_journal-11968	14	23	foreign	foreign	ADJ
american_scientific_journal-11968	14	24	entities	entity	NOUN
american_scientific_journal-11968	14	25	.	.	PUNCT
american_scientific_journal-11968	15	1	the	the	DET
american_scientific_journal-11968	15	2	article	article	NOUN
american_scientific_journal-11968	15	3	will	will	AUX
american_scientific_journal-11968	15	4	delineate	delineate	VERB
american_scientific_journal-11968	15	5	the	the	DET
american_scientific_journal-11968	15	6	tax	tax	NOUN
american_scientific_journal-11968	15	7	automation	automation	NOUN
american_scientific_journal-11968	15	8	process	process	NOUN
american_scientific_journal-11968	15	9	,	,	PUNCT
american_scientific_journal-11968	15	10	encompassing	encompass	VERB
american_scientific_journal-11968	15	11	the	the	DET
american_scientific_journal-11968	15	12	collection	collection	NOUN
american_scientific_journal-11968	15	13	of	of	ADP
american_scientific_journal-11968	15	14	relevant	relevant	ADJ
american_scientific_journal-11968	15	15	data	datum	NOUN
american_scientific_journal-11968	15	16	,	,	PUNCT
american_scientific_journal-11968	15	17	the	the	DET
american_scientific_journal-11968	15	18	determination	determination	NOUN
american_scientific_journal-11968	15	19	of	of	ADP
american_scientific_journal-11968	15	20	applicable	applicable	ADJ
american_scientific_journal-11968	15	21	tax	tax	NOUN
american_scientific_journal-11968	15	22	types	type	NOUN
american_scientific_journal-11968	15	23	,	,	PUNCT
american_scientific_journal-11968	15	24	the	the	DET
american_scientific_journal-11968	15	25	calculation	calculation	NOUN
american_scientific_journal-11968	15	26	of	of	ADP
american_scientific_journal-11968	15	27	precise	precise	ADJ
american_scientific_journal-11968	15	28	withholding	withholding	NOUN
american_scientific_journal-11968	15	29	and	and	CCONJ
american_scientific_journal-11968	15	30	payment	payment	NOUN
american_scientific_journal-11968	15	31	amounts	amount	NOUN
american_scientific_journal-11968	15	32	,	,	PUNCT
american_scientific_journal-11968	15	33	and	and	CCONJ
american_scientific_journal-11968	15	34	the	the	DET
american_scientific_journal-11968	15	35	timely	timely	ADJ
american_scientific_journal-11968	15	36	completion	completion	NOUN
american_scientific_journal-11968	15	37	of	of	ADP
american_scientific_journal-11968	15	38	the	the	DET
american_scientific_journal-11968	15	39	requisite	requisite	ADJ
american_scientific_journal-11968	15	40	tax	tax	NOUN
american_scientific_journal-11968	15	41	forms	form	NOUN
american_scientific_journal-11968	15	42	for	for	ADP
american_scientific_journal-11968	15	43	submission	submission	NOUN
american_scientific_journal-11968	15	44	to	to	ADP
american_scientific_journal-11968	15	45	the	the	DET
american_scientific_journal-11968	15	46	internal	internal	ADJ
american_scientific_journal-11968	15	47	revenue	revenue	NOUN
american_scientific_journal-11968	15	48	services	service	NOUN
american_scientific_journal-11968	15	49	(	(	PUNCT
american_scientific_journal-11968	15	50	irs	irs	PROPN
american_scientific_journal-11968	15	51	)	)	PUNCT
american_scientific_journal-11968	15	52	.	.	PUNCT
american_scientific_journal-11968	16	1	the	the	DET
american_scientific_journal-11968	16	2	article	article	NOUN
american_scientific_journal-11968	16	3	will	will	AUX
american_scientific_journal-11968	16	4	proceed	proceed	VERB
american_scientific_journal-11968	16	5	to	to	PART
american_scientific_journal-11968	16	6	tackle	tackle	VERB
american_scientific_journal-11968	16	7	risks	risk	NOUN
american_scientific_journal-11968	16	8	and	and	CCONJ
american_scientific_journal-11968	16	9	challenges	challenge	NOUN
american_scientific_journal-11968	16	10	brought	bring	VERB
american_scientific_journal-11968	16	11	about	about	ADP
american_scientific_journal-11968	16	12	by	by	ADP
american_scientific_journal-11968	16	13	the	the	DET
american_scientific_journal-11968	16	14	reliance	reliance	NOUN
american_scientific_journal-11968	16	15	on	on	ADP
american_scientific_journal-11968	16	16	tax	tax	NOUN
american_scientific_journal-11968	16	17	automation	automation	NOUN
american_scientific_journal-11968	16	18	in	in	ADP
american_scientific_journal-11968	16	19	the	the	DET
american_scientific_journal-11968	16	20	context	context	NOUN
american_scientific_journal-11968	16	21	of	of	ADP
american_scientific_journal-11968	16	22	foreigners	foreigner	NOUN
american_scientific_journal-11968	16	23	with	with	ADP
american_scientific_journal-11968	16	24	business	business	NOUN
american_scientific_journal-11968	16	25	activities	activity	NOUN
american_scientific_journal-11968	16	26	in	in	ADP
american_scientific_journal-11968	16	27	the	the	DET
american_scientific_journal-11968	16	28	united	united	PROPN
american_scientific_journal-11968	16	29	states	states	PROPN
american_scientific_journal-11968	16	30	.	.	PUNCT
american_scientific_journal-11968	17	1	the	the	DET
american_scientific_journal-11968	17	2	challenges	challenge	NOUN
american_scientific_journal-11968	17	3	also	also	ADV
american_scientific_journal-11968	17	4	include	include	VERB
american_scientific_journal-11968	17	5	the	the	DET
american_scientific_journal-11968	17	6	potential	potential	NOUN
american_scientific_journal-11968	17	7	of	of	ADP
american_scientific_journal-11968	17	8	planning	planning	NOUN
american_scientific_journal-11968	17	9	for	for	ADP
american_scientific_journal-11968	17	10	the	the	DET
american_scientific_journal-11968	17	11	various	various	ADJ
american_scientific_journal-11968	17	12	entity	entity	NOUN
american_scientific_journal-11968	17	13	structures	structure	NOUN
american_scientific_journal-11968	17	14	ideal	ideal	ADJ
american_scientific_journal-11968	17	15	for	for	ADP
american_scientific_journal-11968	17	16	tax	tax	NOUN
american_scientific_journal-11968	17	17	optimization	optimization	NOUN
american_scientific_journal-11968	17	18	towards	towards	ADP
american_scientific_journal-11968	17	19	non	non	NOUN
american_scientific_journal-11968	17	20	-	-	NOUN
american_scientific_journal-11968	17	21	residents	resident	NOUN
american_scientific_journal-11968	17	22	and	and	CCONJ
american_scientific_journal-11968	17	23	foreign	foreign	ADJ
american_scientific_journal-11968	17	24	entities	entity	NOUN
american_scientific_journal-11968	17	25	.	.	PUNCT
american_scientific_journal-11968	18	1	the	the	DET
american_scientific_journal-11968	18	2	article	article	NOUN
american_scientific_journal-11968	18	3	will	will	AUX
american_scientific_journal-11968	18	4	end	end	VERB
american_scientific_journal-11968	18	5	with	with	ADP
american_scientific_journal-11968	18	6	a	a	DET
american_scientific_journal-11968	18	7	proposal	proposal	NOUN
american_scientific_journal-11968	18	8	on	on	ADP
american_scientific_journal-11968	18	9	a	a	DET
american_scientific_journal-11968	18	10	series	series	NOUN
american_scientific_journal-11968	18	11	of	of	ADP
american_scientific_journal-11968	18	12	targeted	target	VERB
american_scientific_journal-11968	18	13	adjustment	adjustment	NOUN
american_scientific_journal-11968	18	14	measures	measure	NOUN
american_scientific_journal-11968	18	15	aiming	aim	VERB
american_scientific_journal-11968	18	16	to	to	PART
american_scientific_journal-11968	18	17	provide	provide	VERB
american_scientific_journal-11968	18	18	both	both	CCONJ
american_scientific_journal-11968	18	19	theoretical	theoretical	ADJ
american_scientific_journal-11968	18	20	and	and	CCONJ
american_scientific_journal-11968	18	21	practical	practical	ADJ
american_scientific_journal-11968	18	22	guidance	guidance	NOUN
american_scientific_journal-11968	18	23	to	to	PART
american_scientific_journal-11968	18	24	improve	improve	VERB
american_scientific_journal-11968	18	25	the	the	DET
american_scientific_journal-11968	18	26	use	use	NOUN
american_scientific_journal-11968	18	27	of	of	ADP
american_scientific_journal-11968	18	28	tax	tax	NOUN
american_scientific_journal-11968	18	29	automation	automation	NOUN
american_scientific_journal-11968	18	30	for	for	ADP
american_scientific_journal-11968	18	31	non	non	NOUN
american_scientific_journal-11968	18	32	-	-	NOUN
american_scientific_journal-11968	18	33	residents	resident	NOUN
american_scientific_journal-11968	18	34	and	and	CCONJ
american_scientific_journal-11968	18	35	foreign	foreign	ADJ
american_scientific_journal-11968	18	36	entities	entity	NOUN
american_scientific_journal-11968	18	37	.	.	PUNCT
american_scientific_journal-11968	19	1	2	2	X
american_scientific_journal-11968	19	2	.	.	X
american_scientific_journal-11968	19	3	impact	impact	NOUN
american_scientific_journal-11968	19	4	of	of	ADP
american_scientific_journal-11968	19	5	tax	tax	NOUN
american_scientific_journal-11968	19	6	automation	automation	NOUN
american_scientific_journal-11968	19	7	for	for	ADP
american_scientific_journal-11968	19	8	non	non	NOUN
american_scientific_journal-11968	19	9	-	-	NOUN
american_scientific_journal-11968	19	10	residents	resident	NOUN
american_scientific_journal-11968	19	11	and	and	CCONJ
american_scientific_journal-11968	19	12	foreign	foreign	ADJ
american_scientific_journal-11968	19	13	entities	entity	NOUN
american_scientific_journal-11968	19	14	2.1	2.1	NUM
american_scientific_journal-11968	19	15	.	.	PUNCT
american_scientific_journal-11968	20	1	improvement	improvement	NOUN
american_scientific_journal-11968	20	2	of	of	ADP
american_scientific_journal-11968	20	3	tax	tax	NOUN
american_scientific_journal-11968	20	4	compliance	compliance	NOUN
american_scientific_journal-11968	20	5	with	with	ADP
american_scientific_journal-11968	20	6	better	well	ADJ
american_scientific_journal-11968	20	7	work	work	NOUN
american_scientific_journal-11968	20	8	efficiency	efficiency	NOUN
american_scientific_journal-11968	20	9	and	and	CCONJ
american_scientific_journal-11968	20	10	reduced	reduce	VERB
american_scientific_journal-11968	20	11	workload	workload	NOUN
american_scientific_journal-11968	20	12	the	the	DET
american_scientific_journal-11968	20	13	development	development	NOUN
american_scientific_journal-11968	20	14	of	of	ADP
american_scientific_journal-11968	20	15	tax	tax	NOUN
american_scientific_journal-11968	20	16	automation	automation	NOUN
american_scientific_journal-11968	20	17	has	have	AUX
american_scientific_journal-11968	20	18	drastically	drastically	ADV
american_scientific_journal-11968	20	19	changed	change	VERB
american_scientific_journal-11968	20	20	how	how	SCONJ
american_scientific_journal-11968	20	21	tax	tax	NOUN
american_scientific_journal-11968	20	22	preparation	preparation	NOUN
american_scientific_journal-11968	20	23	is	be	AUX
american_scientific_journal-11968	20	24	conducted	conduct	VERB
american_scientific_journal-11968	20	25	in	in	ADP
american_scientific_journal-11968	20	26	the	the	DET
american_scientific_journal-11968	20	27	united	united	PROPN
american_scientific_journal-11968	20	28	states	states	PROPN
american_scientific_journal-11968	20	29	.	.	PUNCT
american_scientific_journal-11968	21	1	previously	previously	ADV
american_scientific_journal-11968	21	2	,	,	PUNCT
american_scientific_journal-11968	21	3	foreign	foreign	ADJ
american_scientific_journal-11968	21	4	individuals	individual	NOUN
american_scientific_journal-11968	21	5	classified	classify	VERB
american_scientific_journal-11968	21	6	as	as	SCONJ
american_scientific_journal-11968	21	7	non	non	NOUN
american_scientific_journal-11968	21	8	-	-	NOUN
american_scientific_journal-11968	21	9	residents	resident	NOUN
american_scientific_journal-11968	21	10	for	for	ADP
american_scientific_journal-11968	21	11	tax	tax	NOUN
american_scientific_journal-11968	21	12	purposes	purpose	NOUN
american_scientific_journal-11968	21	13	had	have	VERB
american_scientific_journal-11968	21	14	to	to	PART
american_scientific_journal-11968	21	15	endure	endure	VERB
american_scientific_journal-11968	21	16	a	a	DET
american_scientific_journal-11968	21	17	painfully	painfully	ADV
american_scientific_journal-11968	21	18	long	long	ADJ
american_scientific_journal-11968	21	19	process	process	NOUN
american_scientific_journal-11968	21	20	to	to	PART
american_scientific_journal-11968	21	21	complete	complete	VERB
american_scientific_journal-11968	21	22	a	a	DET
american_scientific_journal-11968	21	23	simple	simple	ADJ
american_scientific_journal-11968	21	24	individual	individual	ADJ
american_scientific_journal-11968	21	25	tax	tax	NOUN
american_scientific_journal-11968	21	26	return	return	NOUN
american_scientific_journal-11968	21	27	,	,	PUNCT
american_scientific_journal-11968	21	28	known	know	VERB
american_scientific_journal-11968	21	29	as	as	ADP
american_scientific_journal-11968	21	30	form	form	NOUN
american_scientific_journal-11968	21	31	1040	1040	NUM
american_scientific_journal-11968	21	32	-	-	SYM
american_scientific_journal-11968	21	33	nr	nr	PRON
american_scientific_journal-11968	21	34	.	.	PUNCT
american_scientific_journal-11968	22	1	generally	generally	ADV
american_scientific_journal-11968	22	2	,	,	PUNCT
american_scientific_journal-11968	22	3	whether	whether	SCONJ
american_scientific_journal-11968	22	4	a	a	DET
american_scientific_journal-11968	22	5	foreign	foreign	ADJ
american_scientific_journal-11968	22	6	individual	individual	NOUN
american_scientific_journal-11968	22	7	is	be	AUX
american_scientific_journal-11968	22	8	required	require	VERB
american_scientific_journal-11968	22	9	to	to	PART
american_scientific_journal-11968	22	10	file	file	VERB
american_scientific_journal-11968	22	11	a	a	DET
american_scientific_journal-11968	22	12	u.s	u.s	PROPN
american_scientific_journal-11968	22	13	.	.	PROPN
american_scientific_journal-11968	22	14	individual	individual	ADJ
american_scientific_journal-11968	22	15	tax	tax	NOUN
american_scientific_journal-11968	22	16	return	return	NOUN
american_scientific_journal-11968	22	17	depends	depend	VERB
american_scientific_journal-11968	22	18	on	on	ADP
american_scientific_journal-11968	22	19	their	their	PRON
american_scientific_journal-11968	22	20	visa	visa	NOUN
american_scientific_journal-11968	22	21	type	type	NOUN
american_scientific_journal-11968	22	22	,	,	PUNCT
american_scientific_journal-11968	22	23	the	the	DET
american_scientific_journal-11968	22	24	type	type	NOUN
american_scientific_journal-11968	22	25	of	of	ADP
american_scientific_journal-11968	22	26	income	income	NOUN
american_scientific_journal-11968	22	27	received	receive	VERB
american_scientific_journal-11968	22	28	,	,	PUNCT
american_scientific_journal-11968	22	29	and	and	CCONJ
american_scientific_journal-11968	22	30	the	the	DET
american_scientific_journal-11968	22	31	source	source	NOUN
american_scientific_journal-11968	22	32	of	of	ADP
american_scientific_journal-11968	22	33	that	that	DET
american_scientific_journal-11968	22	34	income	income	NOUN
american_scientific_journal-11968	22	35	under	under	ADP
american_scientific_journal-11968	22	36	irs	irs	PROPN
american_scientific_journal-11968	22	37	regulations	regulation	NOUN
american_scientific_journal-11968	22	38	.	.	PUNCT
american_scientific_journal-11968	23	1	foreign	foreign	ADJ
american_scientific_journal-11968	23	2	individuals	individual	NOUN
american_scientific_journal-11968	23	3	who	who	PRON
american_scientific_journal-11968	23	4	typically	typically	ADV
american_scientific_journal-11968	23	5	need	need	VERB
american_scientific_journal-11968	23	6	to	to	PART
american_scientific_journal-11968	23	7	file	file	VERB
american_scientific_journal-11968	23	8	a	a	DET
american_scientific_journal-11968	23	9	u.s	u.s	PROPN
american_scientific_journal-11968	23	10	.	.	PROPN
american_scientific_journal-11968	23	11	individual	individual	ADJ
american_scientific_journal-11968	23	12	tax	tax	NOUN
american_scientific_journal-11968	23	13	return	return	NOUN
american_scientific_journal-11968	23	14	are	be	AUX
american_scientific_journal-11968	23	15	those	those	PRON
american_scientific_journal-11968	23	16	who	who	PRON
american_scientific_journal-11968	23	17	have	have	AUX
american_scientific_journal-11968	23	18	engaged	engage	VERB
american_scientific_journal-11968	23	19	in	in	ADP
american_scientific_journal-11968	23	20	a	a	DET
american_scientific_journal-11968	23	21	trade	trade	NOUN
american_scientific_journal-11968	23	22	or	or	CCONJ
american_scientific_journal-11968	23	23	business	business	NOUN
american_scientific_journal-11968	23	24	in	in	ADP
american_scientific_journal-11968	23	25	the	the	DET
american_scientific_journal-11968	23	26	united	united	PROPN
american_scientific_journal-11968	23	27	states	states	PROPN
american_scientific_journal-11968	23	28	,	,	PUNCT
american_scientific_journal-11968	23	29	generating	generate	VERB
american_scientific_journal-11968	23	30	income	income	NOUN
american_scientific_journal-11968	23	31	such	such	ADJ
american_scientific_journal-11968	23	32	as	as	ADP
american_scientific_journal-11968	23	33	wages	wage	NOUN
american_scientific_journal-11968	23	34	,	,	PUNCT
american_scientific_journal-11968	23	35	interest	interest	NOUN
american_scientific_journal-11968	23	36	,	,	PUNCT
american_scientific_journal-11968	23	37	dividends	dividend	NOUN
american_scientific_journal-11968	23	38	,	,	PUNCT
american_scientific_journal-11968	23	39	rental	rental	ADJ
american_scientific_journal-11968	23	40	income	income	NOUN
american_scientific_journal-11968	23	41	,	,	PUNCT
american_scientific_journal-11968	23	42	scholarships	scholarship	NOUN
american_scientific_journal-11968	23	43	or	or	CCONJ
american_scientific_journal-11968	23	44	fellowship	fellowship	NOUN
american_scientific_journal-11968	23	45	grants	grant	NOUN
american_scientific_journal-11968	23	46	,	,	PUNCT
american_scientific_journal-11968	23	47	and	and	CCONJ
american_scientific_journal-11968	23	48	gambling	gambling	NOUN
american_scientific_journal-11968	23	49	winnings	winning	NOUN
american_scientific_journal-11968	23	50	[	[	X
american_scientific_journal-11968	23	51	1	1	NUM
american_scientific_journal-11968	23	52	]	]	PUNCT
american_scientific_journal-11968	23	53	.	.	PUNCT
american_scientific_journal-11968	24	1	the	the	DET
american_scientific_journal-11968	24	2	process	process	NOUN
american_scientific_journal-11968	24	3	of	of	ADP
american_scientific_journal-11968	24	4	determining	determine	VERB
american_scientific_journal-11968	24	5	the	the	DET
american_scientific_journal-11968	24	6	type	type	NOUN
american_scientific_journal-11968	24	7	of	of	ADP
american_scientific_journal-11968	24	8	income	income	NOUN
american_scientific_journal-11968	24	9	generated	generate	VERB
american_scientific_journal-11968	24	10	by	by	ADP
american_scientific_journal-11968	24	11	foreign	foreign	ADJ
american_scientific_journal-11968	24	12	individuals	individual	NOUN
american_scientific_journal-11968	24	13	has	have	AUX
american_scientific_journal-11968	24	14	evolved	evolve	VERB
american_scientific_journal-11968	24	15	beyond	beyond	ADP
american_scientific_journal-11968	24	16	manual	manual	ADJ
american_scientific_journal-11968	24	17	classification	classification	NOUN
american_scientific_journal-11968	24	18	,	,	PUNCT
american_scientific_journal-11968	24	19	such	such	ADJ
american_scientific_journal-11968	24	20	as	as	ADP
american_scientific_journal-11968	24	21	identifying	identify	VERB
american_scientific_journal-11968	24	22	whether	whether	SCONJ
american_scientific_journal-11968	24	23	the	the	DET
american_scientific_journal-11968	24	24	income	income	NOUN
american_scientific_journal-11968	24	25	constitutes	constitute	VERB
american_scientific_journal-11968	24	26	effectively	effectively	ADV
american_scientific_journal-11968	24	27	connected	connected	ADJ
american_scientific_journal-11968	24	28	income	income	NOUN
american_scientific_journal-11968	24	29	(	(	PUNCT
american_scientific_journal-11968	24	30	eci	eci	PROPN
american_scientific_journal-11968	24	31	)	)	PUNCT
american_scientific_journal-11968	24	32	or	or	CCONJ
american_scientific_journal-11968	24	33	fixed	fix	VERB
american_scientific_journal-11968	24	34	,	,	PUNCT
american_scientific_journal-11968	24	35	determinable	determinable	ADJ
american_scientific_journal-11968	24	36	,	,	PUNCT
american_scientific_journal-11968	24	37	annual	annual	ADJ
american_scientific_journal-11968	24	38	,	,	PUNCT
american_scientific_journal-11968	24	39	or	or	CCONJ
american_scientific_journal-11968	24	40	periodical	periodical	ADJ
american_scientific_journal-11968	24	41	(	(	PUNCT
american_scientific_journal-11968	24	42	fdap	fdap	NOUN
american_scientific_journal-11968	24	43	)	)	PUNCT
american_scientific_journal-11968	24	44	income	income	NOUN
american_scientific_journal-11968	24	45	.	.	PUNCT
american_scientific_journal-11968	25	1	this	this	PRON
american_scientific_journal-11968	25	2	is	be	AUX
american_scientific_journal-11968	25	3	in	in	ADP
american_scientific_journal-11968	25	4	parallel	parallel	NOUN
american_scientific_journal-11968	25	5	for	for	ADP
american_scientific_journal-11968	25	6	foreign	foreign	ADJ
american_scientific_journal-11968	25	7	entities	entity	NOUN
american_scientific_journal-11968	25	8	that	that	PRON
american_scientific_journal-11968	25	9	are	be	AUX
american_scientific_journal-11968	25	10	engaged	engage	VERB
american_scientific_journal-11968	25	11	in	in	ADP
american_scientific_journal-11968	25	12	a	a	DET
american_scientific_journal-11968	25	13	trade	trade	NOUN
american_scientific_journal-11968	25	14	or	or	CCONJ
american_scientific_journal-11968	25	15	business	business	NOUN
american_scientific_journal-11968	25	16	in	in	ADP
american_scientific_journal-11968	25	17	the	the	DET
american_scientific_journal-11968	25	18	u.s	u.s	PROPN
american_scientific_journal-11968	25	19	.	.	PROPN
american_scientific_journal-11968	25	20	,	,	PUNCT
american_scientific_journal-11968	25	21	whereby	whereby	SCONJ
american_scientific_journal-11968	25	22	the	the	DET
american_scientific_journal-11968	25	23	income	income	NOUN
american_scientific_journal-11968	25	24	type	type	NOUN
american_scientific_journal-11968	25	25	is	be	AUX
american_scientific_journal-11968	25	26	crucial	crucial	ADJ
american_scientific_journal-11968	25	27	for	for	ADP
american_scientific_journal-11968	25	28	determining	determine	VERB
american_scientific_journal-11968	25	29	the	the	DET
american_scientific_journal-11968	25	30	appropriate	appropriate	ADJ
american_scientific_journal-11968	25	31	tax	tax	NOUN
american_scientific_journal-11968	25	32	rate	rate	NOUN
american_scientific_journal-11968	25	33	and	and	CCONJ
american_scientific_journal-11968	25	34	withholding	withholding	NOUN
american_scientific_journal-11968	25	35	.	.	PUNCT
american_scientific_journal-11968	26	1	tax	tax	NOUN
american_scientific_journal-11968	26	2	automation	automation	NOUN
american_scientific_journal-11968	26	3	has	have	AUX
american_scientific_journal-11968	26	4	simplified	simplify	VERB
american_scientific_journal-11968	26	5	the	the	DET
american_scientific_journal-11968	26	6	process	process	NOUN
american_scientific_journal-11968	26	7	of	of	ADP
american_scientific_journal-11968	26	8	determining	determine	VERB
american_scientific_journal-11968	26	9	the	the	DET
american_scientific_journal-11968	26	10	type	type	NOUN
american_scientific_journal-11968	26	11	of	of	ADP
american_scientific_journal-11968	26	12	income	income	NOUN
american_scientific_journal-11968	26	13	generated	generate	VERB
american_scientific_journal-11968	26	14	by	by	ADP
american_scientific_journal-11968	26	15	foreign	foreign	ADJ
american_scientific_journal-11968	26	16	individuals	individual	NOUN
american_scientific_journal-11968	26	17	and	and	CCONJ
american_scientific_journal-11968	26	18	entities	entity	NOUN
american_scientific_journal-11968	26	19	by	by	ADP
american_scientific_journal-11968	26	20	requesting	request	VERB
american_scientific_journal-11968	26	21	the	the	DET
american_scientific_journal-11968	26	22	general	general	ADJ
american_scientific_journal-11968	26	23	documents	document	NOUN
american_scientific_journal-11968	26	24	that	that	PRON
american_scientific_journal-11968	26	25	apply	apply	VERB
american_scientific_journal-11968	26	26	and	and	CCONJ
american_scientific_journal-11968	26	27	reviewing	review	VERB
american_scientific_journal-11968	26	28	their	their	PRON
american_scientific_journal-11968	26	29	appropriateness	appropriateness	NOUN
american_scientific_journal-11968	26	30	for	for	ADP
american_scientific_journal-11968	26	31	full	full	ADJ
american_scientific_journal-11968	26	32	compliance	compliance	NOUN
american_scientific_journal-11968	26	33	with	with	ADP
american_scientific_journal-11968	26	34	irs	irs	PROPN
american_scientific_journal-11968	26	35	guidelines	guideline	NOUN
american_scientific_journal-11968	26	36	.	.	PUNCT
american_scientific_journal-11968	27	1	determining	determine	VERB
american_scientific_journal-11968	27	2	the	the	DET
american_scientific_journal-11968	27	3	income	income	NOUN
american_scientific_journal-11968	27	4	type	type	NOUN
american_scientific_journal-11968	27	5	and	and	CCONJ
american_scientific_journal-11968	27	6	source	source	NOUN
american_scientific_journal-11968	27	7	is	be	AUX
american_scientific_journal-11968	27	8	crucial	crucial	ADJ
american_scientific_journal-11968	27	9	for	for	ADP
american_scientific_journal-11968	27	10	proceeding	proceed	VERB
american_scientific_journal-11968	27	11	with	with	ADP
american_scientific_journal-11968	27	12	tax	tax	NOUN
american_scientific_journal-11968	27	13	preparation	preparation	NOUN
american_scientific_journal-11968	27	14	and	and	CCONJ
american_scientific_journal-11968	27	15	for	for	ADP
american_scientific_journal-11968	27	16	selecting	select	VERB
american_scientific_journal-11968	27	17	the	the	DET
american_scientific_journal-11968	27	18	correct	correct	ADJ
american_scientific_journal-11968	27	19	tax	tax	NOUN
american_scientific_journal-11968	27	20	forms	form	NOUN
american_scientific_journal-11968	27	21	,	,	PUNCT
american_scientific_journal-11968	27	22	such	such	ADJ
american_scientific_journal-11968	27	23	as	as	ADP
american_scientific_journal-11968	27	24	the	the	DET
american_scientific_journal-11968	27	25	w-8ben	w-8ben	PROPN
american_scientific_journal-11968	27	26	and/or	and/or	CCONJ
american_scientific_journal-11968	27	27	w-8ben	w-8ben	PROPN
american_scientific_journal-11968	27	28	-	-	PUNCT
american_scientific_journal-11968	27	29	e	e	NOUN
american_scientific_journal-11968	27	30	,	,	PUNCT
american_scientific_journal-11968	27	31	to	to	PART
american_scientific_journal-11968	27	32	submit	submit	VERB
american_scientific_journal-11968	27	33	to	to	ADP
american_scientific_journal-11968	27	34	the	the	DET
american_scientific_journal-11968	27	35	respective	respective	ADJ
american_scientific_journal-11968	27	36	u.s	u.s	PROPN
american_scientific_journal-11968	27	37	.	.	PROPN
american_scientific_journal-11968	27	38	withholding	withholding	ADJ
american_scientific_journal-11968	27	39	agent	agent	NOUN
american_scientific_journal-11968	27	40	or	or	CCONJ
american_scientific_journal-11968	27	41	financial	financial	ADJ
american_scientific_journal-11968	27	42	institution	institution	NOUN
american_scientific_journal-11968	27	43	responsible	responsible	ADJ
american_scientific_journal-11968	27	44	for	for	ADP
american_scientific_journal-11968	27	45	paying	pay	VERB
american_scientific_journal-11968	27	46	the	the	DET
american_scientific_journal-11968	27	47	income	income	NOUN
american_scientific_journal-11968	27	48	.	.	PUNCT
american_scientific_journal-11968	28	1	these	these	DET
american_scientific_journal-11968	28	2	specific	specific	ADJ
american_scientific_journal-11968	28	3	tax	tax	NOUN
american_scientific_journal-11968	28	4	forms	form	NOUN
american_scientific_journal-11968	28	5	are	be	AUX
american_scientific_journal-11968	28	6	used	use	VERB
american_scientific_journal-11968	28	7	to	to	PART
american_scientific_journal-11968	28	8	certify	certify	VERB
american_scientific_journal-11968	28	9	foreign	foreign	ADJ
american_scientific_journal-11968	28	10	status	status	NOUN
american_scientific_journal-11968	28	11	and	and	CCONJ
american_scientific_journal-11968	28	12	,	,	PUNCT
american_scientific_journal-11968	28	13	if	if	SCONJ
american_scientific_journal-11968	28	14	applicable	applicable	ADJ
american_scientific_journal-11968	28	15	,	,	PUNCT
american_scientific_journal-11968	28	16	to	to	PART
american_scientific_journal-11968	28	17	claim	claim	VERB
american_scientific_journal-11968	28	18	reduced	reduced	ADJ
american_scientific_journal-11968	28	19	withholding	withholding	NOUN
american_scientific_journal-11968	28	20	tax	tax	NOUN
american_scientific_journal-11968	28	21	rates	rate	NOUN
american_scientific_journal-11968	28	22	under	under	ADP
american_scientific_journal-11968	28	23	a	a	DET
american_scientific_journal-11968	28	24	tax	tax	NOUN
american_scientific_journal-11968	28	25	treaty	treaty	NOUN
american_scientific_journal-11968	28	26	.	.	PUNCT
american_scientific_journal-11968	29	1	it	it	PRON
american_scientific_journal-11968	29	2	is	be	AUX
american_scientific_journal-11968	29	3	important	important	ADJ
american_scientific_journal-11968	29	4	to	to	PART
american_scientific_journal-11968	29	5	note	note	VERB
american_scientific_journal-11968	29	6	that	that	SCONJ
american_scientific_journal-11968	29	7	forms	form	NOUN
american_scientific_journal-11968	29	8	w-8ben	w-8ben	NOUN
american_scientific_journal-11968	29	9	and	and	CCONJ
american_scientific_journal-11968	29	10	w-8ben	w-8ben	NOUN
american_scientific_journal-11968	29	11	-	-	PUNCT
american_scientific_journal-11968	29	12	e	e	NOUN
american_scientific_journal-11968	29	13	are	be	AUX
american_scientific_journal-11968	29	14	not	not	PART
american_scientific_journal-11968	29	15	filed	file	VERB
american_scientific_journal-11968	29	16	with	with	ADP
american_scientific_journal-11968	29	17	the	the	DET
american_scientific_journal-11968	29	18	irs	irs	PROPN
american_scientific_journal-11968	29	19	.	.	PUNCT
american_scientific_journal-11968	30	1	tax	tax	NOUN
american_scientific_journal-11968	30	2	automation	automation	NOUN
american_scientific_journal-11968	30	3	american	american	PROPN
american_scientific_journal-11968	30	4	academic	academic	PROPN
american_scientific_journal-11968	30	5	scientific	scientific	ADJ
american_scientific_journal-11968	30	6	research	research	NOUN
american_scientific_journal-11968	30	7	journal	journal	NOUN
american_scientific_journal-11968	30	8	for	for	ADP
american_scientific_journal-11968	30	9	engineering	engineering	NOUN
american_scientific_journal-11968	30	10	,	,	PUNCT
american_scientific_journal-11968	30	11	technology	technology	NOUN
american_scientific_journal-11968	30	12	,	,	PUNCT
american_scientific_journal-11968	30	13	and	and	CCONJ
american_scientific_journal-11968	30	14	sciences	science	NOUN
american_scientific_journal-11968	30	15	(	(	PUNCT
american_scientific_journal-11968	30	16	asrjets	asrjet	NOUN
american_scientific_journal-11968	30	17	)	)	PUNCT
american_scientific_journal-11968	30	18	volume	volume	NOUN
american_scientific_journal-11968	30	19	102	102	NUM
american_scientific_journal-11968	30	20	,	,	PUNCT
american_scientific_journal-11968	30	21	no	no	DET
american_scientific_journal-11968	30	22	1	1	NUM
american_scientific_journal-11968	30	23	,	,	PUNCT
american_scientific_journal-11968	30	24	pp	pp	ADV
american_scientific_journal-11968	30	25	469	469	NUM
american_scientific_journal-11968	30	26	-	-	SYM
american_scientific_journal-11968	30	27	476	476	NUM
american_scientific_journal-11968	30	28	471	471	NUM
american_scientific_journal-11968	30	29	plays	play	VERB
american_scientific_journal-11968	30	30	a	a	DET
american_scientific_journal-11968	30	31	crucial	crucial	ADJ
american_scientific_journal-11968	30	32	role	role	NOUN
american_scientific_journal-11968	30	33	in	in	ADP
american_scientific_journal-11968	30	34	completing	complete	VERB
american_scientific_journal-11968	30	35	these	these	DET
american_scientific_journal-11968	30	36	forms	form	NOUN
american_scientific_journal-11968	30	37	accurately	accurately	ADV
american_scientific_journal-11968	30	38	,	,	PUNCT
american_scientific_journal-11968	30	39	based	base	VERB
american_scientific_journal-11968	30	40	on	on	ADP
american_scientific_journal-11968	30	41	the	the	DET
american_scientific_journal-11968	30	42	income	income	NOUN
american_scientific_journal-11968	30	43	type	type	NOUN
american_scientific_journal-11968	30	44	and	and	CCONJ
american_scientific_journal-11968	30	45	the	the	DET
american_scientific_journal-11968	30	46	withholding	withholding	NOUN
american_scientific_journal-11968	30	47	requirements	requirement	NOUN
american_scientific_journal-11968	30	48	applicable	applicable	ADJ
american_scientific_journal-11968	30	49	to	to	ADP
american_scientific_journal-11968	30	50	the	the	DET
american_scientific_journal-11968	30	51	foreign	foreign	ADJ
american_scientific_journal-11968	30	52	individual	individual	NOUN
american_scientific_journal-11968	30	53	or	or	CCONJ
american_scientific_journal-11968	30	54	entity	entity	NOUN
american_scientific_journal-11968	30	55	.	.	PUNCT
american_scientific_journal-11968	31	1	the	the	DET
american_scientific_journal-11968	31	2	tax	tax	NOUN
american_scientific_journal-11968	31	3	concepts	concept	NOUN
american_scientific_journal-11968	31	4	and	and	CCONJ
american_scientific_journal-11968	31	5	automation	automation	NOUN
american_scientific_journal-11968	31	6	integration	integration	NOUN
american_scientific_journal-11968	31	7	described	describe	VERB
american_scientific_journal-11968	31	8	above	above	ADV
american_scientific_journal-11968	31	9	also	also	ADV
american_scientific_journal-11968	31	10	apply	apply	VERB
american_scientific_journal-11968	31	11	to	to	ADP
american_scientific_journal-11968	31	12	foreign	foreign	ADJ
american_scientific_journal-11968	31	13	entities	entity	NOUN
american_scientific_journal-11968	31	14	engaged	engage	VERB
american_scientific_journal-11968	31	15	in	in	ADP
american_scientific_journal-11968	31	16	stock	stock	NOUN
american_scientific_journal-11968	31	17	investments	investment	NOUN
american_scientific_journal-11968	31	18	in	in	ADP
american_scientific_journal-11968	31	19	the	the	DET
american_scientific_journal-11968	31	20	united	united	PROPN
american_scientific_journal-11968	31	21	states	states	PROPN
american_scientific_journal-11968	31	22	,	,	PUNCT
american_scientific_journal-11968	31	23	enabling	enable	VERB
american_scientific_journal-11968	31	24	them	they	PRON
american_scientific_journal-11968	31	25	to	to	PART
american_scientific_journal-11968	31	26	efficiently	efficiently	ADV
american_scientific_journal-11968	31	27	track	track	VERB
american_scientific_journal-11968	31	28	u.s	u.s	PROPN
american_scientific_journal-11968	31	29	.	.	PROPN
american_scientific_journal-11968	31	30	tax	tax	NOUN
american_scientific_journal-11968	31	31	obligations	obligation	NOUN
american_scientific_journal-11968	31	32	for	for	ADP
american_scientific_journal-11968	31	33	proper	proper	ADJ
american_scientific_journal-11968	31	34	withholding	withholding	NOUN
american_scientific_journal-11968	31	35	and	and	CCONJ
american_scientific_journal-11968	31	36	reporting	reporting	NOUN
american_scientific_journal-11968	31	37	.	.	PUNCT
american_scientific_journal-11968	32	1	additionally	additionally	ADV
american_scientific_journal-11968	32	2	,	,	PUNCT
american_scientific_journal-11968	32	3	tax	tax	NOUN
american_scientific_journal-11968	32	4	automation	automation	NOUN
american_scientific_journal-11968	32	5	can	can	AUX
american_scientific_journal-11968	32	6	achieve	achieve	VERB
american_scientific_journal-11968	32	7	seamless	seamless	ADJ
american_scientific_journal-11968	32	8	integration	integration	NOUN
american_scientific_journal-11968	32	9	with	with	ADP
american_scientific_journal-11968	32	10	business	business	NOUN
american_scientific_journal-11968	32	11	operating	operating	NOUN
american_scientific_journal-11968	32	12	systems	system	NOUN
american_scientific_journal-11968	32	13	,	,	PUNCT
american_scientific_journal-11968	32	14	such	such	ADJ
american_scientific_journal-11968	32	15	as	as	ADP
american_scientific_journal-11968	32	16	enterprise	enterprise	NOUN
american_scientific_journal-11968	32	17	resource	resource	NOUN
american_scientific_journal-11968	32	18	planning	planning	NOUN
american_scientific_journal-11968	32	19	(	(	PUNCT
american_scientific_journal-11968	32	20	erp	erp	NOUN
american_scientific_journal-11968	32	21	)	)	PUNCT
american_scientific_journal-11968	32	22	systems	system	NOUN
american_scientific_journal-11968	32	23	,	,	PUNCT
american_scientific_journal-11968	32	24	allowing	allow	VERB
american_scientific_journal-11968	32	25	for	for	ADP
american_scientific_journal-11968	32	26	efficient	efficient	ADJ
american_scientific_journal-11968	32	27	data	datum	NOUN
american_scientific_journal-11968	32	28	transmission	transmission	NOUN
american_scientific_journal-11968	32	29	and	and	CCONJ
american_scientific_journal-11968	32	30	verification	verification	NOUN
american_scientific_journal-11968	32	31	.	.	PUNCT
american_scientific_journal-11968	33	1	2.2	2.2	NUM
american_scientific_journal-11968	33	2	.	.	PUNCT
american_scientific_journal-11968	33	3	reduce	reduce	VERB
american_scientific_journal-11968	33	4	the	the	DET
american_scientific_journal-11968	33	5	risk	risk	NOUN
american_scientific_journal-11968	33	6	of	of	ADP
american_scientific_journal-11968	33	7	non	non	ADJ
american_scientific_journal-11968	33	8	-	-	NOUN
american_scientific_journal-11968	33	9	compliance	compliance	NOUN
american_scientific_journal-11968	33	10	and	and	CCONJ
american_scientific_journal-11968	33	11	strict	strict	ADJ
american_scientific_journal-11968	33	12	penalties	penalty	NOUN
american_scientific_journal-11968	33	13	for	for	ADP
american_scientific_journal-11968	33	14	missed	missed	ADJ
american_scientific_journal-11968	33	15	forms	form	NOUN
american_scientific_journal-11968	33	16	the	the	DET
american_scientific_journal-11968	33	17	implementation	implementation	NOUN
american_scientific_journal-11968	33	18	of	of	ADP
american_scientific_journal-11968	33	19	tax	tax	NOUN
american_scientific_journal-11968	33	20	automation	automation	NOUN
american_scientific_journal-11968	33	21	for	for	ADP
american_scientific_journal-11968	33	22	foreign	foreign	ADJ
american_scientific_journal-11968	33	23	entities	entity	NOUN
american_scientific_journal-11968	33	24	creates	create	VERB
american_scientific_journal-11968	33	25	numerous	numerous	ADJ
american_scientific_journal-11968	33	26	significant	significant	ADJ
american_scientific_journal-11968	33	27	effects	effect	NOUN
american_scientific_journal-11968	33	28	.	.	PUNCT
american_scientific_journal-11968	34	1	in	in	ADP
american_scientific_journal-11968	34	2	traditional	traditional	ADJ
american_scientific_journal-11968	34	3	tax	tax	NOUN
american_scientific_journal-11968	34	4	management	management	NOUN
american_scientific_journal-11968	34	5	,	,	PUNCT
american_scientific_journal-11968	34	6	the	the	DET
american_scientific_journal-11968	34	7	limitations	limitation	NOUN
american_scientific_journal-11968	34	8	of	of	ADP
american_scientific_journal-11968	34	9	manual	manual	ADJ
american_scientific_journal-11968	34	10	processes	process	NOUN
american_scientific_journal-11968	34	11	increase	increase	VERB
american_scientific_journal-11968	34	12	the	the	DET
american_scientific_journal-11968	34	13	likelihood	likelihood	NOUN
american_scientific_journal-11968	34	14	of	of	ADP
american_scientific_journal-11968	34	15	missing	miss	VERB
american_scientific_journal-11968	34	16	crucial	crucial	ADJ
american_scientific_journal-11968	34	17	tax	tax	NOUN
american_scientific_journal-11968	34	18	forms	form	NOUN
american_scientific_journal-11968	34	19	and	and	CCONJ
american_scientific_journal-11968	34	20	withholding	withholding	NOUN
american_scientific_journal-11968	34	21	requirements	requirement	NOUN
american_scientific_journal-11968	34	22	,	,	PUNCT
american_scientific_journal-11968	34	23	as	as	ADV
american_scientific_journal-11968	34	24	well	well	ADV
american_scientific_journal-11968	34	25	as	as	ADP
american_scientific_journal-11968	34	26	making	make	VERB
american_scientific_journal-11968	34	27	calculation	calculation	NOUN
american_scientific_journal-11968	34	28	errors	error	NOUN
american_scientific_journal-11968	34	29	across	across	ADP
american_scientific_journal-11968	34	30	various	various	ADJ
american_scientific_journal-11968	34	31	business	business	NOUN
american_scientific_journal-11968	34	32	transactions	transaction	NOUN
american_scientific_journal-11968	34	33	that	that	PRON
american_scientific_journal-11968	34	34	trigger	trigger	VERB
american_scientific_journal-11968	34	35	tax	tax	NOUN
american_scientific_journal-11968	34	36	compliance	compliance	NOUN
american_scientific_journal-11968	34	37	obligations	obligation	NOUN
american_scientific_journal-11968	34	38	.	.	PUNCT
american_scientific_journal-11968	35	1	for	for	ADP
american_scientific_journal-11968	35	2	example	example	NOUN
american_scientific_journal-11968	35	3	,	,	PUNCT
american_scientific_journal-11968	35	4	under	under	ADP
american_scientific_journal-11968	35	5	the	the	DET
american_scientific_journal-11968	35	6	branch	branch	NOUN
american_scientific_journal-11968	35	7	profits	profit	NOUN
american_scientific_journal-11968	35	8	tax	tax	NOUN
american_scientific_journal-11968	35	9	(	(	PUNCT
american_scientific_journal-11968	35	10	bpt	bpt	NOUN
american_scientific_journal-11968	35	11	)	)	PUNCT
american_scientific_journal-11968	35	12	,	,	PUNCT
american_scientific_journal-11968	35	13	the	the	DET
american_scientific_journal-11968	35	14	foreign	foreign	ADJ
american_scientific_journal-11968	35	15	entity	entity	NOUN
american_scientific_journal-11968	35	16	or	or	CCONJ
american_scientific_journal-11968	35	17	its	its	PRON
american_scientific_journal-11968	35	18	tax	tax	NOUN
american_scientific_journal-11968	35	19	adviser	adviser	NOUN
american_scientific_journal-11968	35	20	must	must	AUX
american_scientific_journal-11968	35	21	determine	determine	VERB
american_scientific_journal-11968	35	22	whether	whether	SCONJ
american_scientific_journal-11968	35	23	the	the	DET
american_scientific_journal-11968	35	24	income	income	NOUN
american_scientific_journal-11968	35	25	in	in	ADP
american_scientific_journal-11968	35	26	question	question	NOUN
american_scientific_journal-11968	35	27	triggers	trigger	VERB
american_scientific_journal-11968	35	28	additional	additional	ADJ
american_scientific_journal-11968	35	29	tax	tax	NOUN
american_scientific_journal-11968	35	30	withholding	withholding	NOUN
american_scientific_journal-11968	35	31	requirements	requirement	NOUN
american_scientific_journal-11968	35	32	.	.	PUNCT
american_scientific_journal-11968	36	1	foreign	foreign	ADJ
american_scientific_journal-11968	36	2	entities	entity	NOUN
american_scientific_journal-11968	36	3	with	with	ADP
american_scientific_journal-11968	36	4	u.s	u.s	PROPN
american_scientific_journal-11968	36	5	.	.	PROPN
american_scientific_journal-11968	36	6	business	business	NOUN
american_scientific_journal-11968	36	7	operations	operation	NOUN
american_scientific_journal-11968	36	8	that	that	PRON
american_scientific_journal-11968	36	9	earn	earn	VERB
american_scientific_journal-11968	36	10	income	income	NOUN
american_scientific_journal-11968	36	11	classified	classify	VERB
american_scientific_journal-11968	36	12	as	as	ADP
american_scientific_journal-11968	36	13	effectively	effectively	ADV
american_scientific_journal-11968	36	14	connected	connected	ADJ
american_scientific_journal-11968	36	15	income	income	NOUN
american_scientific_journal-11968	36	16	(	(	PUNCT
american_scientific_journal-11968	36	17	eci	eci	PROPN
american_scientific_journal-11968	36	18	)	)	PUNCT
american_scientific_journal-11968	36	19	are	be	AUX
american_scientific_journal-11968	36	20	subject	subject	ADJ
american_scientific_journal-11968	36	21	to	to	ADP
american_scientific_journal-11968	36	22	a	a	DET
american_scientific_journal-11968	36	23	30	30	NUM
american_scientific_journal-11968	36	24	%	%	NOUN
american_scientific_journal-11968	36	25	branch	branch	NOUN
american_scientific_journal-11968	36	26	profits	profit	VERB
american_scientific_journal-11968	37	1	tax	tax	NOUN
american_scientific_journal-11968	38	1	[	[	X
american_scientific_journal-11968	38	2	2	2	NUM
american_scientific_journal-11968	38	3	]	]	PUNCT
american_scientific_journal-11968	38	4	.	.	PUNCT
american_scientific_journal-11968	39	1	the	the	DET
american_scientific_journal-11968	39	2	bpt	bpt	PROPN
american_scientific_journal-11968	39	3	applies	apply	VERB
american_scientific_journal-11968	39	4	when	when	SCONJ
american_scientific_journal-11968	39	5	a	a	DET
american_scientific_journal-11968	39	6	foreign	foreign	ADJ
american_scientific_journal-11968	39	7	entity	entity	NOUN
american_scientific_journal-11968	39	8	conducts	conduct	VERB
american_scientific_journal-11968	39	9	u.s	u.s	PROPN
american_scientific_journal-11968	39	10	.	.	PROPN
american_scientific_journal-11968	39	11	business	business	NOUN
american_scientific_journal-11968	39	12	operations	operation	NOUN
american_scientific_journal-11968	39	13	directly	directly	ADV
american_scientific_journal-11968	39	14	rather	rather	ADV
american_scientific_journal-11968	39	15	than	than	ADP
american_scientific_journal-11968	39	16	through	through	ADP
american_scientific_journal-11968	39	17	a	a	DET
american_scientific_journal-11968	39	18	u.s	u.s	PROPN
american_scientific_journal-11968	39	19	.	.	PROPN
american_scientific_journal-11968	39	20	subsidiary	subsidiary	NOUN
american_scientific_journal-11968	39	21	.	.	PUNCT
american_scientific_journal-11968	40	1	in	in	ADP
american_scientific_journal-11968	40	2	other	other	ADJ
american_scientific_journal-11968	40	3	words	word	NOUN
american_scientific_journal-11968	40	4	,	,	PUNCT
american_scientific_journal-11968	40	5	foreign	foreign	ADJ
american_scientific_journal-11968	40	6	entities	entity	NOUN
american_scientific_journal-11968	40	7	must	must	AUX
american_scientific_journal-11968	40	8	be	be	AUX
american_scientific_journal-11968	40	9	mindful	mindful	ADJ
american_scientific_journal-11968	40	10	of	of	ADP
american_scientific_journal-11968	40	11	the	the	DET
american_scientific_journal-11968	40	12	30	30	NUM
american_scientific_journal-11968	40	13	%	%	NOUN
american_scientific_journal-11968	40	14	tax	tax	NOUN
american_scientific_journal-11968	40	15	that	that	PRON
american_scientific_journal-11968	40	16	may	may	AUX
american_scientific_journal-11968	40	17	apply	apply	VERB
american_scientific_journal-11968	40	18	on	on	ADP
american_scientific_journal-11968	40	19	top	top	NOUN
american_scientific_journal-11968	40	20	of	of	ADP
american_scientific_journal-11968	40	21	any	any	DET
american_scientific_journal-11968	40	22	income	income	NOUN
american_scientific_journal-11968	40	23	they	they	PRON
american_scientific_journal-11968	40	24	earn	earn	VERB
american_scientific_journal-11968	40	25	in	in	ADP
american_scientific_journal-11968	40	26	the	the	DET
american_scientific_journal-11968	40	27	united	united	PROPN
american_scientific_journal-11968	40	28	states	states	PROPN
american_scientific_journal-11968	40	29	.	.	PUNCT
american_scientific_journal-11968	41	1	it	it	PRON
american_scientific_journal-11968	41	2	is	be	AUX
american_scientific_journal-11968	41	3	important	important	ADJ
american_scientific_journal-11968	41	4	to	to	PART
american_scientific_journal-11968	41	5	note	note	VERB
american_scientific_journal-11968	41	6	that	that	SCONJ
american_scientific_journal-11968	41	7	the	the	DET
american_scientific_journal-11968	41	8	irs	irs	PROPN
american_scientific_journal-11968	41	9	does	do	AUX
american_scientific_journal-11968	41	10	not	not	PART
american_scientific_journal-11968	41	11	automatically	automatically	ADV
american_scientific_journal-11968	41	12	notify	notify	VERB
american_scientific_journal-11968	41	13	foreign	foreign	ADJ
american_scientific_journal-11968	41	14	entities	entity	NOUN
american_scientific_journal-11968	41	15	of	of	ADP
american_scientific_journal-11968	41	16	their	their	PRON
american_scientific_journal-11968	41	17	branch	branch	NOUN
american_scientific_journal-11968	41	18	profits	profit	VERB
american_scientific_journal-11968	41	19	tax	tax	NOUN
american_scientific_journal-11968	41	20	obligations	obligation	NOUN
american_scientific_journal-11968	41	21	.	.	PUNCT
american_scientific_journal-11968	42	1	this	this	PRON
american_scientific_journal-11968	42	2	is	be	AUX
american_scientific_journal-11968	42	3	where	where	SCONJ
american_scientific_journal-11968	42	4	tax	tax	NOUN
american_scientific_journal-11968	42	5	automation	automation	NOUN
american_scientific_journal-11968	42	6	is	be	AUX
american_scientific_journal-11968	42	7	able	able	ADJ
american_scientific_journal-11968	42	8	to	to	PART
american_scientific_journal-11968	42	9	fill	fill	VERB
american_scientific_journal-11968	42	10	in	in	ADP
american_scientific_journal-11968	42	11	the	the	DET
american_scientific_journal-11968	42	12	gap	gap	NOUN
american_scientific_journal-11968	42	13	by	by	ADP
american_scientific_journal-11968	42	14	timely	timely	ADJ
american_scientific_journal-11968	42	15	and	and	CCONJ
american_scientific_journal-11968	42	16	accurately	accurately	ADV
american_scientific_journal-11968	42	17	notifying	notify	VERB
american_scientific_journal-11968	42	18	foreign	foreign	ADJ
american_scientific_journal-11968	42	19	entities	entity	NOUN
american_scientific_journal-11968	42	20	of	of	ADP
american_scientific_journal-11968	42	21	the	the	DET
american_scientific_journal-11968	42	22	branch	branch	NOUN
american_scientific_journal-11968	42	23	profit	profit	NOUN
american_scientific_journal-11968	42	24	tax	tax	NOUN
american_scientific_journal-11968	42	25	via	via	ADP
american_scientific_journal-11968	42	26	its	its	PRON
american_scientific_journal-11968	42	27	integration	integration	NOUN
american_scientific_journal-11968	42	28	in	in	ADP
american_scientific_journal-11968	42	29	the	the	DET
american_scientific_journal-11968	42	30	business	business	NOUN
american_scientific_journal-11968	42	31	’s	’s	PART
american_scientific_journal-11968	42	32	erp	erp	PROPN
american_scientific_journal-11968	42	33	.	.	PUNCT
american_scientific_journal-11968	43	1	tax	tax	NOUN
american_scientific_journal-11968	43	2	automation	automation	NOUN
american_scientific_journal-11968	43	3	is	be	AUX
american_scientific_journal-11968	43	4	then	then	ADV
american_scientific_journal-11968	43	5	reflected	reflect	VERB
american_scientific_journal-11968	43	6	in	in	ADP
american_scientific_journal-11968	43	7	the	the	DET
american_scientific_journal-11968	43	8	filing	filing	NOUN
american_scientific_journal-11968	43	9	of	of	ADP
american_scientific_journal-11968	43	10	the	the	DET
american_scientific_journal-11968	43	11	yearly	yearly	ADJ
american_scientific_journal-11968	43	12	tax	tax	NOUN
american_scientific_journal-11968	43	13	return	return	NOUN
american_scientific_journal-11968	43	14	of	of	ADP
american_scientific_journal-11968	43	15	the	the	DET
american_scientific_journal-11968	43	16	1120	1120	NUM
american_scientific_journal-11968	43	17	-	-	PUNCT
american_scientific_journal-11968	43	18	f.	f.	NOUN
american_scientific_journal-11968	43	19	penalties	penalty	NOUN
american_scientific_journal-11968	43	20	for	for	ADP
american_scientific_journal-11968	43	21	failing	fail	VERB
american_scientific_journal-11968	43	22	to	to	PART
american_scientific_journal-11968	43	23	pay	pay	VERB
american_scientific_journal-11968	43	24	the	the	DET
american_scientific_journal-11968	43	25	branch	branch	NOUN
american_scientific_journal-11968	43	26	profits	profit	NOUN
american_scientific_journal-11968	43	27	tax	tax	NOUN
american_scientific_journal-11968	43	28	can	can	AUX
american_scientific_journal-11968	43	29	become	become	VERB
american_scientific_journal-11968	43	30	severe	severe	ADJ
american_scientific_journal-11968	43	31	,	,	PUNCT
american_scientific_journal-11968	43	32	especially	especially	ADV
american_scientific_journal-11968	43	33	if	if	SCONJ
american_scientific_journal-11968	43	34	form	form	NOUN
american_scientific_journal-11968	43	35	1120	1120	NUM
american_scientific_journal-11968	43	36	-	-	SYM
american_scientific_journal-11968	43	37	f	f	NOUN
american_scientific_journal-11968	43	38	is	be	AUX
american_scientific_journal-11968	43	39	not	not	PART
american_scientific_journal-11968	43	40	filed	file	VERB
american_scientific_journal-11968	43	41	.	.	PUNCT
american_scientific_journal-11968	44	1	if	if	SCONJ
american_scientific_journal-11968	44	2	form	form	NOUN
american_scientific_journal-11968	44	3	1120	1120	NUM
american_scientific_journal-11968	44	4	-	-	SYM
american_scientific_journal-11968	44	5	f	f	NOUN
american_scientific_journal-11968	44	6	is	be	AUX
american_scientific_journal-11968	44	7	filed	file	VERB
american_scientific_journal-11968	44	8	but	but	CCONJ
american_scientific_journal-11968	44	9	the	the	DET
american_scientific_journal-11968	44	10	branch	branch	NOUN
american_scientific_journal-11968	44	11	profits	profit	VERB
american_scientific_journal-11968	44	12	tax	tax	NOUN
american_scientific_journal-11968	44	13	is	be	AUX
american_scientific_journal-11968	44	14	not	not	PART
american_scientific_journal-11968	44	15	paid	pay	VERB
american_scientific_journal-11968	44	16	,	,	PUNCT
american_scientific_journal-11968	44	17	the	the	DET
american_scientific_journal-11968	44	18	penalty	penalty	NOUN
american_scientific_journal-11968	44	19	is	be	AUX
american_scientific_journal-11968	44	20	0.5	0.5	NUM
american_scientific_journal-11968	44	21	%	%	NOUN
american_scientific_journal-11968	44	22	per	per	ADP
american_scientific_journal-11968	44	23	month	month	NOUN
american_scientific_journal-11968	44	24	on	on	ADP
american_scientific_journal-11968	44	25	the	the	DET
american_scientific_journal-11968	44	26	unpaid	unpaid	ADJ
american_scientific_journal-11968	44	27	tax	tax	NOUN
american_scientific_journal-11968	44	28	,	,	PUNCT
american_scientific_journal-11968	44	29	up	up	ADP
american_scientific_journal-11968	44	30	to	to	ADP
american_scientific_journal-11968	44	31	a	a	DET
american_scientific_journal-11968	44	32	maximum	maximum	NOUN
american_scientific_journal-11968	44	33	of	of	ADP
american_scientific_journal-11968	44	34	25	25	NUM
american_scientific_journal-11968	44	35	%	%	NOUN
american_scientific_journal-11968	44	36	[	[	X
american_scientific_journal-11968	44	37	3	3	NUM
american_scientific_journal-11968	44	38	]	]	PUNCT
american_scientific_journal-11968	44	39	.	.	PUNCT
american_scientific_journal-11968	45	1	however	however	ADV
american_scientific_journal-11968	45	2	,	,	PUNCT
american_scientific_journal-11968	45	3	if	if	SCONJ
american_scientific_journal-11968	45	4	form	form	NOUN
american_scientific_journal-11968	45	5	1120	1120	NUM
american_scientific_journal-11968	45	6	-	-	SYM
american_scientific_journal-11968	45	7	f	f	NOUN
american_scientific_journal-11968	45	8	is	be	AUX
american_scientific_journal-11968	45	9	not	not	PART
american_scientific_journal-11968	45	10	filed	file	VERB
american_scientific_journal-11968	45	11	and	and	CCONJ
american_scientific_journal-11968	45	12	the	the	DET
american_scientific_journal-11968	45	13	branch	branch	NOUN
american_scientific_journal-11968	45	14	profits	profit	VERB
american_scientific_journal-11968	45	15	tax	tax	NOUN
american_scientific_journal-11968	45	16	is	be	AUX
american_scientific_journal-11968	45	17	not	not	PART
american_scientific_journal-11968	45	18	paid	pay	VERB
american_scientific_journal-11968	45	19	,	,	PUNCT
american_scientific_journal-11968	45	20	the	the	DET
american_scientific_journal-11968	45	21	penalty	penalty	NOUN
american_scientific_journal-11968	45	22	increases	increase	VERB
american_scientific_journal-11968	45	23	to	to	ADP
american_scientific_journal-11968	45	24	5	5	NUM
american_scientific_journal-11968	45	25	%	%	NOUN
american_scientific_journal-11968	45	26	of	of	ADP
american_scientific_journal-11968	45	27	the	the	DET
american_scientific_journal-11968	45	28	unpaid	unpaid	ADJ
american_scientific_journal-11968	45	29	tax	tax	NOUN
american_scientific_journal-11968	45	30	per	per	ADP
american_scientific_journal-11968	45	31	month	month	NOUN
american_scientific_journal-11968	45	32	.	.	PUNCT
american_scientific_journal-11968	46	1	additionally	additionally	ADV
american_scientific_journal-11968	46	2	,	,	PUNCT
american_scientific_journal-11968	46	3	interest	interest	NOUN
american_scientific_journal-11968	46	4	is	be	AUX
american_scientific_journal-11968	46	5	charged	charge	VERB
american_scientific_journal-11968	46	6	daily	daily	ADV
american_scientific_journal-11968	46	7	on	on	ADP
american_scientific_journal-11968	46	8	top	top	NOUN
american_scientific_journal-11968	46	9	of	of	ADP
american_scientific_journal-11968	46	10	the	the	DET
american_scientific_journal-11968	46	11	penalty	penalty	NOUN
american_scientific_journal-11968	46	12	,	,	PUNCT
american_scientific_journal-11968	46	13	which	which	PRON
american_scientific_journal-11968	46	14	can	can	AUX
american_scientific_journal-11968	46	15	amount	amount	VERB
american_scientific_journal-11968	46	16	to	to	ADP
american_scientific_journal-11968	46	17	8–9	8–9	NUM
american_scientific_journal-11968	46	18	%	%	NOUN
american_scientific_journal-11968	46	19	annually	annually	ADV
american_scientific_journal-11968	46	20	[	[	X
american_scientific_journal-11968	46	21	4	4	NUM
american_scientific_journal-11968	46	22	]	]	PUNCT
american_scientific_journal-11968	46	23	.	.	PUNCT
american_scientific_journal-11968	47	1	foreign	foreign	ADJ
american_scientific_journal-11968	47	2	entities	entity	NOUN
american_scientific_journal-11968	47	3	must	must	AUX
american_scientific_journal-11968	47	4	also	also	ADV
american_scientific_journal-11968	47	5	pay	pay	VERB
american_scientific_journal-11968	47	6	attention	attention	NOUN
american_scientific_journal-11968	47	7	to	to	ADP
american_scientific_journal-11968	47	8	income	income	NOUN
american_scientific_journal-11968	47	9	that	that	PRON
american_scientific_journal-11968	47	10	triggers	trigger	VERB
american_scientific_journal-11968	47	11	specific	specific	ADJ
american_scientific_journal-11968	47	12	state	state	NOUN
american_scientific_journal-11968	47	13	tax	tax	NOUN
american_scientific_journal-11968	47	14	reporting	reporting	NOUN
american_scientific_journal-11968	47	15	obligations	obligation	NOUN
american_scientific_journal-11968	47	16	under	under	ADP
american_scientific_journal-11968	47	17	the	the	DET
american_scientific_journal-11968	47	18	concept	concept	NOUN
american_scientific_journal-11968	47	19	of	of	ADP
american_scientific_journal-11968	47	20	state	state	NOUN
american_scientific_journal-11968	47	21	nexus	nexus	NOUN
american_scientific_journal-11968	47	22	.	.	PUNCT
american_scientific_journal-11968	48	1	state	state	NOUN
american_scientific_journal-11968	48	2	nexus	nexus	PROPN
american_scientific_journal-11968	48	3	occurs	occur	VERB
american_scientific_journal-11968	48	4	when	when	SCONJ
american_scientific_journal-11968	48	5	a	a	DET
american_scientific_journal-11968	48	6	business	business	NOUN
american_scientific_journal-11968	48	7	has	have	VERB
american_scientific_journal-11968	48	8	a	a	DET
american_scientific_journal-11968	48	9	connection	connection	NOUN
american_scientific_journal-11968	48	10	to	to	ADP
american_scientific_journal-11968	48	11	a	a	DET
american_scientific_journal-11968	48	12	u.s	u.s	PROPN
american_scientific_journal-11968	48	13	.	.	PROPN
american_scientific_journal-11968	48	14	state	state	NOUN
american_scientific_journal-11968	48	15	that	that	PRON
american_scientific_journal-11968	48	16	gives	give	VERB
american_scientific_journal-11968	48	17	the	the	DET
american_scientific_journal-11968	48	18	state	state	NOUN
american_scientific_journal-11968	48	19	the	the	DET
american_scientific_journal-11968	48	20	right	right	NOUN
american_scientific_journal-11968	48	21	to	to	PART
american_scientific_journal-11968	48	22	tax	tax	VERB
american_scientific_journal-11968	48	23	or	or	CCONJ
american_scientific_journal-11968	48	24	regulate	regulate	VERB
american_scientific_journal-11968	48	25	the	the	DET
american_scientific_journal-11968	48	26	business	business	NOUN
american_scientific_journal-11968	48	27	[	[	X
american_scientific_journal-11968	48	28	5	5	NUM
american_scientific_journal-11968	48	29	]	]	PUNCT
american_scientific_journal-11968	48	30	.	.	PUNCT
american_scientific_journal-11968	49	1	the	the	DET
american_scientific_journal-11968	49	2	typical	typical	ADJ
american_scientific_journal-11968	49	3	activities	activity	NOUN
american_scientific_journal-11968	49	4	that	that	PRON
american_scientific_journal-11968	49	5	create	create	VERB
american_scientific_journal-11968	49	6	nexus	nexus	NOUN
american_scientific_journal-11968	49	7	are	be	AUX
american_scientific_journal-11968	49	8	from	from	ADP
american_scientific_journal-11968	49	9	physical	physical	ADJ
american_scientific_journal-11968	49	10	presence	presence	NOUN
american_scientific_journal-11968	49	11	such	such	ADJ
american_scientific_journal-11968	49	12	as	as	ADP
american_scientific_journal-11968	49	13	an	an	DET
american_scientific_journal-11968	49	14	office	office	NOUN
american_scientific_journal-11968	49	15	or	or	CCONJ
american_scientific_journal-11968	49	16	having	have	VERB
american_scientific_journal-11968	49	17	an	an	DET
american_scientific_journal-11968	49	18	employee	employee	NOUN
american_scientific_journal-11968	49	19	working	work	VERB
american_scientific_journal-11968	49	20	in	in	ADP
american_scientific_journal-11968	49	21	the	the	DET
american_scientific_journal-11968	49	22	state	state	NOUN
american_scientific_journal-11968	49	23	,	,	PUNCT
american_scientific_journal-11968	49	24	economic	economic	ADJ
american_scientific_journal-11968	49	25	presence	presence	NOUN
american_scientific_journal-11968	49	26	such	such	ADJ
american_scientific_journal-11968	49	27	has	have	AUX
american_scientific_journal-11968	49	28	having	have	VERB
american_scientific_journal-11968	49	29	a	a	DET
american_scientific_journal-11968	49	30	customer	customer	NOUN
american_scientific_journal-11968	49	31	having	have	VERB
american_scientific_journal-11968	49	32	a	a	DET
american_scientific_journal-11968	49	33	product	product	NOUN
american_scientific_journal-11968	49	34	shipped	ship	VERB
american_scientific_journal-11968	49	35	to	to	ADP
american_scientific_journal-11968	49	36	his	his	PRON
american_scientific_journal-11968	49	37	/	/	SYM
american_scientific_journal-11968	49	38	her	her	PRON
american_scientific_journal-11968	49	39	respective	respective	ADJ
american_scientific_journal-11968	49	40	state	state	NOUN
american_scientific_journal-11968	49	41	,	,	PUNCT
american_scientific_journal-11968	49	42	affiliated	affiliate	VERB
american_scientific_journal-11968	49	43	relationships	relationship	NOUN
american_scientific_journal-11968	49	44	such	such	ADJ
american_scientific_journal-11968	49	45	as	as	ADP
american_scientific_journal-11968	49	46	partnering	partner	VERB
american_scientific_journal-11968	49	47	with	with	ADP
american_scientific_journal-11968	49	48	in	in	ADP
american_scientific_journal-11968	49	49	-	-	PUNCT
american_scientific_journal-11968	49	50	state	state	NOUN
american_scientific_journal-11968	49	51	companies	company	NOUN
american_scientific_journal-11968	49	52	,	,	PUNCT
american_scientific_journal-11968	49	53	and	and	CCONJ
american_scientific_journal-11968	49	54	services	service	NOUN
american_scientific_journal-11968	49	55	performed	perform	VERB
american_scientific_journal-11968	49	56	such	such	ADJ
american_scientific_journal-11968	49	57	as	as	ADP
american_scientific_journal-11968	49	58	providing	provide	VERB
american_scientific_journal-11968	49	59	services	service	NOUN
american_scientific_journal-11968	49	60	to	to	ADP
american_scientific_journal-11968	49	61	people	people	NOUN
american_scientific_journal-11968	49	62	in	in	ADP
american_scientific_journal-11968	49	63	that	that	DET
american_scientific_journal-11968	49	64	state	state	NOUN
american_scientific_journal-11968	49	65	.	.	PUNCT
american_scientific_journal-11968	50	1	tax	tax	NOUN
american_scientific_journal-11968	50	2	automation	automation	NOUN
american_scientific_journal-11968	50	3	is	be	AUX
american_scientific_journal-11968	50	4	able	able	ADJ
american_scientific_journal-11968	50	5	to	to	PART
american_scientific_journal-11968	50	6	provide	provide	VERB
american_scientific_journal-11968	50	7	state	state	NOUN
american_scientific_journal-11968	50	8	tax	tax	NOUN
american_scientific_journal-11968	50	9	guidance	guidance	NOUN
american_scientific_journal-11968	50	10	,	,	PUNCT
american_scientific_journal-11968	50	11	ensuring	ensure	VERB
american_scientific_journal-11968	50	12	complete	complete	ADJ
american_scientific_journal-11968	50	13	compliance	compliance	NOUN
american_scientific_journal-11968	50	14	with	with	ADP
american_scientific_journal-11968	50	15	all	all	DET
american_scientific_journal-11968	50	16	the	the	DET
american_scientific_journal-11968	50	17	relevant	relevant	ADJ
american_scientific_journal-11968	50	18	forms	form	NOUN
american_scientific_journal-11968	50	19	and	and	CCONJ
american_scientific_journal-11968	50	20	tax	tax	NOUN
american_scientific_journal-11968	50	21	-	-	PUNCT
american_scientific_journal-11968	50	22	specific	specific	ADJ
american_scientific_journal-11968	50	23	concepts	concept	NOUN
american_scientific_journal-11968	50	24	appropriate	appropriate	ADJ
american_scientific_journal-11968	50	25	to	to	ADP
american_scientific_journal-11968	50	26	foreign	foreign	ADJ
american_scientific_journal-11968	50	27	corporations	corporation	NOUN
american_scientific_journal-11968	50	28	.	.	PUNCT
american_scientific_journal-11968	51	1	2.3	2.3	NUM
american_scientific_journal-11968	51	2	.	.	PUNCT
american_scientific_journal-11968	52	1	cohesively	cohesively	ADV
american_scientific_journal-11968	52	2	identify	identify	VERB
american_scientific_journal-11968	52	3	tax	tax	NOUN
american_scientific_journal-11968	52	4	burden	burden	NOUN
american_scientific_journal-11968	52	5	through	through	ADP
american_scientific_journal-11968	52	6	strategic	strategic	ADJ
american_scientific_journal-11968	52	7	tax	tax	NOUN
american_scientific_journal-11968	52	8	planning	planning	NOUN
american_scientific_journal-11968	52	9	tax	tax	NOUN
american_scientific_journal-11968	52	10	automation	automation	NOUN
american_scientific_journal-11968	52	11	provides	provide	VERB
american_scientific_journal-11968	52	12	a	a	DET
american_scientific_journal-11968	52	13	holistic	holistic	ADJ
american_scientific_journal-11968	52	14	analysis	analysis	NOUN
american_scientific_journal-11968	52	15	tool	tool	NOUN
american_scientific_journal-11968	52	16	and	and	CCONJ
american_scientific_journal-11968	52	17	powerful	powerful	ADJ
american_scientific_journal-11968	52	18	data	datum	NOUN
american_scientific_journal-11968	52	19	support	support	NOUN
american_scientific_journal-11968	52	20	to	to	PART
american_scientific_journal-11968	52	21	give	give	VERB
american_scientific_journal-11968	52	22	tax	tax	NOUN
american_scientific_journal-11968	52	23	support	support	NOUN
american_scientific_journal-11968	52	24	to	to	ADP
american_scientific_journal-11968	52	25	non	non	NOUN
american_scientific_journal-11968	52	26	-	-	NOUN
american_scientific_journal-11968	52	27	residents	resident	NOUN
american_scientific_journal-11968	52	28	and	and	CCONJ
american_scientific_journal-11968	52	29	foreign	foreign	ADJ
american_scientific_journal-11968	52	30	entities	entity	NOUN
american_scientific_journal-11968	52	31	.	.	PUNCT
american_scientific_journal-11968	53	1	in	in	ADP
american_scientific_journal-11968	53	2	the	the	DET
american_scientific_journal-11968	53	3	tax	tax	NOUN
american_scientific_journal-11968	53	4	automation	automation	NOUN
american_scientific_journal-11968	53	5	systems	system	NOUN
american_scientific_journal-11968	53	6	,	,	PUNCT
american_scientific_journal-11968	53	7	both	both	DET
american_scientific_journal-11968	53	8	non	non	NOUN
american_scientific_journal-11968	53	9	-	-	NOUN
american_scientific_journal-11968	53	10	residents	resident	NOUN
american_scientific_journal-11968	53	11	and	and	CCONJ
american_scientific_journal-11968	53	12	foreign	foreign	ADJ
american_scientific_journal-11968	53	13	entities	entity	NOUN
american_scientific_journal-11968	53	14	are	be	AUX
american_scientific_journal-11968	53	15	able	able	ADJ
american_scientific_journal-11968	53	16	to	to	PART
american_scientific_journal-11968	53	17	obtain	obtain	VERB
american_scientific_journal-11968	53	18	detailed	detailed	ADJ
american_scientific_journal-11968	53	19	tax	tax	NOUN
american_scientific_journal-11968	53	20	data	datum	NOUN
american_scientific_journal-11968	53	21	in	in	ADP
american_scientific_journal-11968	53	22	real	real	ADJ
american_scientific_journal-11968	53	23	time	time	NOUN
american_scientific_journal-11968	53	24	.	.	PUNCT
american_scientific_journal-11968	54	1	through	through	ADP
american_scientific_journal-11968	54	2	an	an	DET
american_scientific_journal-11968	54	3	in	in	ADP
american_scientific_journal-11968	54	4	-	-	PUNCT
american_scientific_journal-11968	54	5	depth	depth	NOUN
american_scientific_journal-11968	54	6	analysis	analysis	NOUN
american_scientific_journal-11968	54	7	of	of	ADP
american_scientific_journal-11968	54	8	tax	tax	NOUN
american_scientific_journal-11968	54	9	information	information	NOUN
american_scientific_journal-11968	54	10	provided	provide	VERB
american_scientific_journal-11968	54	11	by	by	ADP
american_scientific_journal-11968	54	12	a	a	DET
american_scientific_journal-11968	54	13	tax	tax	NOUN
american_scientific_journal-11968	54	14	automation	automation	NOUN
american_scientific_journal-11968	54	15	system	system	NOUN
american_scientific_journal-11968	54	16	,	,	PUNCT
american_scientific_journal-11968	54	17	non	non	NOUN
american_scientific_journal-11968	54	18	-	-	NOUN
american_scientific_journal-11968	54	19	residents	resident	NOUN
american_scientific_journal-11968	54	20	and	and	CCONJ
american_scientific_journal-11968	54	21	foreign	foreign	ADJ
american_scientific_journal-11968	54	22	entities	entity	NOUN
american_scientific_journal-11968	54	23	can	can	AUX
american_scientific_journal-11968	54	24	identify	identify	VERB
american_scientific_journal-11968	54	25	potential	potential	ADJ
american_scientific_journal-11968	54	26	tax	tax	NOUN
american_scientific_journal-11968	54	27	-	-	PUNCT
american_scientific_journal-11968	54	28	saving	save	VERB
american_scientific_journal-11968	54	29	opportunities	opportunity	NOUN
american_scientific_journal-11968	54	30	and	and	CCONJ
american_scientific_journal-11968	54	31	develop	develop	VERB
american_scientific_journal-11968	54	32	strategic	strategic	ADJ
american_scientific_journal-11968	54	33	tax	tax	NOUN
american_scientific_journal-11968	54	34	planning	planning	NOUN
american_scientific_journal-11968	54	35	around	around	ADP
american_scientific_journal-11968	54	36	the	the	DET
american_scientific_journal-11968	54	37	various	various	ADJ
american_scientific_journal-11968	54	38	tax	tax	NOUN
american_scientific_journal-11968	54	39	concepts	concept	NOUN
american_scientific_journal-11968	54	40	applicable	applicable	ADJ
american_scientific_journal-11968	54	41	to	to	ADP
american_scientific_journal-11968	54	42	foreign	foreign	ADJ
american_scientific_journal-11968	54	43	taxpayers	taxpayer	NOUN
american_scientific_journal-11968	54	44	.	.	PUNCT
american_scientific_journal-11968	55	1	for	for	ADP
american_scientific_journal-11968	55	2	example	example	NOUN
american_scientific_journal-11968	55	3	,	,	PUNCT
american_scientific_journal-11968	55	4	form	form	VERB
american_scientific_journal-11968	55	5	1042	1042	NUM
american_scientific_journal-11968	55	6	-	-	SYM
american_scientific_journal-11968	55	7	s	s	PART
american_scientific_journal-11968	55	8	is	be	AUX
american_scientific_journal-11968	55	9	american	american	ADJ
american_scientific_journal-11968	55	10	academic	academic	ADJ
american_scientific_journal-11968	55	11	scientific	scientific	ADJ
american_scientific_journal-11968	55	12	research	research	NOUN
american_scientific_journal-11968	55	13	journal	journal	NOUN
american_scientific_journal-11968	55	14	for	for	ADP
american_scientific_journal-11968	55	15	engineering	engineering	NOUN
american_scientific_journal-11968	55	16	,	,	PUNCT
american_scientific_journal-11968	55	17	technology	technology	NOUN
american_scientific_journal-11968	55	18	,	,	PUNCT
american_scientific_journal-11968	55	19	and	and	CCONJ
american_scientific_journal-11968	55	20	sciences	science	NOUN
american_scientific_journal-11968	55	21	(	(	PUNCT
american_scientific_journal-11968	55	22	asrjets	asrjet	NOUN
american_scientific_journal-11968	55	23	)	)	PUNCT
american_scientific_journal-11968	55	24	volume	volume	NOUN
american_scientific_journal-11968	55	25	102	102	NUM
american_scientific_journal-11968	55	26	,	,	PUNCT
american_scientific_journal-11968	55	27	no	no	DET
american_scientific_journal-11968	55	28	1	1	NUM
american_scientific_journal-11968	55	29	,	,	PUNCT
american_scientific_journal-11968	55	30	pp	pp	ADV
american_scientific_journal-11968	55	31	469	469	NUM
american_scientific_journal-11968	55	32	-	-	SYM
american_scientific_journal-11968	55	33	476	476	NUM
american_scientific_journal-11968	55	34	472	472	NUM
american_scientific_journal-11968	55	35	issued	issue	VERB
american_scientific_journal-11968	55	36	to	to	PART
american_scientific_journal-11968	55	37	report	report	VERB
american_scientific_journal-11968	55	38	u.s.-source	u.s.-source	ADJ
american_scientific_journal-11968	55	39	income	income	NOUN
american_scientific_journal-11968	55	40	that	that	PRON
american_scientific_journal-11968	55	41	is	be	AUX
american_scientific_journal-11968	55	42	subject	subject	ADJ
american_scientific_journal-11968	55	43	to	to	ADP
american_scientific_journal-11968	55	44	withholding	withholding	NOUN
american_scientific_journal-11968	55	45	tax	tax	NOUN
american_scientific_journal-11968	55	46	and	and	CCONJ
american_scientific_journal-11968	55	47	is	be	AUX
american_scientific_journal-11968	55	48	paid	pay	VERB
american_scientific_journal-11968	55	49	to	to	ADP
american_scientific_journal-11968	55	50	non	non	ADJ
american_scientific_journal-11968	55	51	-	-	ADJ
american_scientific_journal-11968	55	52	u.s	u.s	ADJ
american_scientific_journal-11968	55	53	.	.	PROPN
american_scientific_journal-11968	55	54	persons	person	NOUN
american_scientific_journal-11968	55	55	,	,	PUNCT
american_scientific_journal-11968	55	56	such	such	ADJ
american_scientific_journal-11968	55	57	as	as	ADP
american_scientific_journal-11968	55	58	foreign	foreign	ADJ
american_scientific_journal-11968	55	59	individuals	individual	NOUN
american_scientific_journal-11968	55	60	,	,	PUNCT
american_scientific_journal-11968	55	61	entities	entity	NOUN
american_scientific_journal-11968	55	62	,	,	PUNCT
american_scientific_journal-11968	55	63	or	or	CCONJ
american_scientific_journal-11968	55	64	governments	government	NOUN
american_scientific_journal-11968	55	65	.	.	PUNCT
american_scientific_journal-11968	56	1	suppose	suppose	VERB
american_scientific_journal-11968	56	2	a	a	DET
american_scientific_journal-11968	56	3	foreign	foreign	ADJ
american_scientific_journal-11968	56	4	individual	individual	NOUN
american_scientific_journal-11968	56	5	is	be	AUX
american_scientific_journal-11968	56	6	classified	classify	VERB
american_scientific_journal-11968	56	7	as	as	ADP
american_scientific_journal-11968	56	8	a	a	DET
american_scientific_journal-11968	56	9	non	non	ADJ
american_scientific_journal-11968	56	10	-	-	NOUN
american_scientific_journal-11968	56	11	resident	resident	ADJ
american_scientific_journal-11968	56	12	for	for	ADP
american_scientific_journal-11968	56	13	u.s	u.s	PROPN
american_scientific_journal-11968	56	14	.	.	PROPN
american_scientific_journal-11968	56	15	tax	tax	NOUN
american_scientific_journal-11968	56	16	purposes	purpose	NOUN
american_scientific_journal-11968	56	17	and	and	CCONJ
american_scientific_journal-11968	56	18	receives	receive	VERB
american_scientific_journal-11968	56	19	dividends	dividend	NOUN
american_scientific_journal-11968	56	20	from	from	ADP
american_scientific_journal-11968	56	21	a	a	DET
american_scientific_journal-11968	56	22	u.s.-based	u.s.-based	ADJ
american_scientific_journal-11968	56	23	company	company	NOUN
american_scientific_journal-11968	56	24	.	.	PUNCT
american_scientific_journal-11968	57	1	consequently	consequently	ADV
american_scientific_journal-11968	57	2	,	,	PUNCT
american_scientific_journal-11968	57	3	the	the	DET
american_scientific_journal-11968	57	4	individual	individual	NOUN
american_scientific_journal-11968	57	5	receives	receive	VERB
american_scientific_journal-11968	57	6	a	a	DET
american_scientific_journal-11968	57	7	form	form	NOUN
american_scientific_journal-11968	57	8	1042	1042	NUM
american_scientific_journal-11968	57	9	-	-	SYM
american_scientific_journal-11968	57	10	s	s	VERB
american_scientific_journal-11968	57	11	indicating	indicate	VERB
american_scientific_journal-11968	57	12	a	a	DET
american_scientific_journal-11968	57	13	30	30	NUM
american_scientific_journal-11968	57	14	%	%	NOUN
american_scientific_journal-11968	57	15	tax	tax	NOUN
american_scientific_journal-11968	57	16	withholding	withholding	NOUN
american_scientific_journal-11968	57	17	.	.	PUNCT
american_scientific_journal-11968	58	1	however	however	ADV
american_scientific_journal-11968	58	2	,	,	PUNCT
american_scientific_journal-11968	58	3	if	if	SCONJ
american_scientific_journal-11968	58	4	the	the	DET
american_scientific_journal-11968	58	5	individual	individual	NOUN
american_scientific_journal-11968	58	6	is	be	AUX
american_scientific_journal-11968	58	7	from	from	ADP
american_scientific_journal-11968	58	8	canada	canada	PROPN
american_scientific_journal-11968	58	9	,	,	PUNCT
american_scientific_journal-11968	58	10	they	they	PRON
american_scientific_journal-11968	58	11	should	should	AUX
american_scientific_journal-11968	58	12	only	only	ADV
american_scientific_journal-11968	58	13	be	be	AUX
american_scientific_journal-11968	58	14	taxed	tax	VERB
american_scientific_journal-11968	58	15	at	at	ADP
american_scientific_journal-11968	58	16	15	15	NUM
american_scientific_journal-11968	58	17	%	%	NOUN
american_scientific_journal-11968	58	18	instead	instead	ADV
american_scientific_journal-11968	58	19	of	of	ADP
american_scientific_journal-11968	58	20	30	30	NUM
american_scientific_journal-11968	58	21	%	%	NOUN
american_scientific_journal-11968	58	22	,	,	PUNCT
american_scientific_journal-11968	58	23	pursuant	pursuant	ADJ
american_scientific_journal-11968	58	24	to	to	ADP
american_scientific_journal-11968	58	25	the	the	DET
american_scientific_journal-11968	58	26	u.s.-canada	u.s.-canada	NOUN
american_scientific_journal-11968	58	27	tax	tax	PROPN
american_scientific_journal-11968	58	28	treaty	treaty	NOUN
american_scientific_journal-11968	58	29	[	[	X
american_scientific_journal-11968	58	30	6	6	NUM
american_scientific_journal-11968	58	31	]	]	PUNCT
american_scientific_journal-11968	58	32	.	.	PUNCT
american_scientific_journal-11968	59	1	to	to	PART
american_scientific_journal-11968	59	2	claim	claim	VERB
american_scientific_journal-11968	59	3	this	this	DET
american_scientific_journal-11968	59	4	reduced	reduced	ADJ
american_scientific_journal-11968	59	5	rate	rate	NOUN
american_scientific_journal-11968	59	6	,	,	PUNCT
american_scientific_journal-11968	59	7	the	the	DET
american_scientific_journal-11968	59	8	canadian	canadian	ADJ
american_scientific_journal-11968	59	9	individual	individual	NOUN
american_scientific_journal-11968	59	10	must	must	AUX
american_scientific_journal-11968	59	11	file	file	VERB
american_scientific_journal-11968	59	12	form	form	NOUN
american_scientific_journal-11968	59	13	1040	1040	NUM
american_scientific_journal-11968	59	14	-	-	SYM
american_scientific_journal-11968	59	15	nr	nr	PROPN
american_scientific_journal-11968	59	16	,	,	PUNCT
american_scientific_journal-11968	59	17	attach	attach	VERB
american_scientific_journal-11968	59	18	the	the	DET
american_scientific_journal-11968	59	19	form	form	NOUN
american_scientific_journal-11968	59	20	1042	1042	NUM
american_scientific_journal-11968	59	21	-	-	SYM
american_scientific_journal-11968	59	22	s	s	PRON
american_scientific_journal-11968	59	23	received	receive	VERB
american_scientific_journal-11968	59	24	from	from	ADP
american_scientific_journal-11968	59	25	the	the	DET
american_scientific_journal-11968	59	26	custodian	custodian	ADJ
american_scientific_journal-11968	59	27	institution	institution	NOUN
american_scientific_journal-11968	59	28	responsible	responsible	ADJ
american_scientific_journal-11968	59	29	for	for	ADP
american_scientific_journal-11968	59	30	paying	pay	VERB
american_scientific_journal-11968	59	31	the	the	DET
american_scientific_journal-11968	59	32	dividends	dividend	NOUN
american_scientific_journal-11968	59	33	,	,	PUNCT
american_scientific_journal-11968	59	34	and	and	CCONJ
american_scientific_journal-11968	59	35	submit	submit	VERB
american_scientific_journal-11968	59	36	form	form	NOUN
american_scientific_journal-11968	59	37	8833	8833	NUM
american_scientific_journal-11968	59	38	to	to	PART
american_scientific_journal-11968	59	39	claim	claim	VERB
american_scientific_journal-11968	59	40	the	the	DET
american_scientific_journal-11968	59	41	tax	tax	NOUN
american_scientific_journal-11968	59	42	treaty	treaty	NOUN
american_scientific_journal-11968	59	43	benefit	benefit	NOUN
american_scientific_journal-11968	59	44	,	,	PUNCT
american_scientific_journal-11968	59	45	thereby	thereby	ADV
american_scientific_journal-11968	59	46	obtaining	obtain	VERB
american_scientific_journal-11968	59	47	a	a	DET
american_scientific_journal-11968	59	48	refund	refund	NOUN
american_scientific_journal-11968	59	49	for	for	ADP
american_scientific_journal-11968	59	50	the	the	DET
american_scientific_journal-11968	59	51	excess	excess	ADJ
american_scientific_journal-11968	59	52	withholding	withholding	NOUN
american_scientific_journal-11968	60	1	[	[	X
american_scientific_journal-11968	60	2	7	7	NUM
american_scientific_journal-11968	60	3	]	]	PUNCT
american_scientific_journal-11968	60	4	.	.	PUNCT
american_scientific_journal-11968	61	1	tax	tax	NOUN
american_scientific_journal-11968	61	2	planning	planning	NOUN
american_scientific_journal-11968	61	3	can	can	AUX
american_scientific_journal-11968	61	4	then	then	ADV
american_scientific_journal-11968	61	5	be	be	AUX
american_scientific_journal-11968	61	6	applied	apply	VERB
american_scientific_journal-11968	61	7	by	by	ADP
american_scientific_journal-11968	61	8	determining	determine	VERB
american_scientific_journal-11968	61	9	the	the	DET
american_scientific_journal-11968	61	10	tax	tax	NOUN
american_scientific_journal-11968	61	11	treaty	treaty	NOUN
american_scientific_journal-11968	61	12	benefits	benefit	NOUN
american_scientific_journal-11968	61	13	that	that	PRON
american_scientific_journal-11968	61	14	exist	exist	VERB
american_scientific_journal-11968	61	15	between	between	ADP
american_scientific_journal-11968	61	16	the	the	DET
american_scientific_journal-11968	61	17	foreigner	foreigner	NOUN
american_scientific_journal-11968	61	18	’s	’s	PART
american_scientific_journal-11968	61	19	country	country	NOUN
american_scientific_journal-11968	61	20	of	of	ADP
american_scientific_journal-11968	61	21	residence	residence	NOUN
american_scientific_journal-11968	61	22	and	and	CCONJ
american_scientific_journal-11968	61	23	the	the	DET
american_scientific_journal-11968	61	24	united	united	PROPN
american_scientific_journal-11968	61	25	states	states	PROPN
american_scientific_journal-11968	61	26	,	,	PUNCT
american_scientific_journal-11968	61	27	as	as	ADV
american_scientific_journal-11968	61	28	well	well	ADV
american_scientific_journal-11968	61	29	as	as	ADP
american_scientific_journal-11968	61	30	the	the	DET
american_scientific_journal-11968	61	31	type	type	NOUN
american_scientific_journal-11968	61	32	of	of	ADP
american_scientific_journal-11968	61	33	income	income	NOUN
american_scientific_journal-11968	61	34	expected	expect	VERB
american_scientific_journal-11968	61	35	to	to	PART
american_scientific_journal-11968	61	36	be	be	AUX
american_scientific_journal-11968	61	37	received	receive	VERB
american_scientific_journal-11968	61	38	based	base	VERB
american_scientific_journal-11968	61	39	on	on	ADP
american_scientific_journal-11968	61	40	the	the	DET
american_scientific_journal-11968	61	41	nature	nature	NOUN
american_scientific_journal-11968	61	42	of	of	ADP
american_scientific_journal-11968	61	43	the	the	DET
american_scientific_journal-11968	61	44	business	business	NOUN
american_scientific_journal-11968	61	45	activity	activity	NOUN
american_scientific_journal-11968	61	46	in	in	ADP
american_scientific_journal-11968	61	47	the	the	DET
american_scientific_journal-11968	61	48	u.s	u.s	PROPN
american_scientific_journal-11968	61	49	.	.	PROPN
american_scientific_journal-11968	61	50	additionally	additionally	ADV
american_scientific_journal-11968	61	51	,	,	PUNCT
american_scientific_journal-11968	61	52	foreign	foreign	ADJ
american_scientific_journal-11968	61	53	nonresidents	nonresident	NOUN
american_scientific_journal-11968	61	54	can	can	AUX
american_scientific_journal-11968	61	55	be	be	AUX
american_scientific_journal-11968	61	56	classified	classify	VERB
american_scientific_journal-11968	61	57	as	as	ADP
american_scientific_journal-11968	61	58	residents	resident	NOUN
american_scientific_journal-11968	61	59	for	for	ADP
american_scientific_journal-11968	61	60	u.s	u.s	PROPN
american_scientific_journal-11968	61	61	.	.	PROPN
american_scientific_journal-11968	61	62	tax	tax	NOUN
american_scientific_journal-11968	61	63	purposes	purpose	NOUN
american_scientific_journal-11968	61	64	if	if	SCONJ
american_scientific_journal-11968	61	65	they	they	PRON
american_scientific_journal-11968	61	66	meet	meet	VERB
american_scientific_journal-11968	61	67	the	the	DET
american_scientific_journal-11968	61	68	substantial	substantial	ADJ
american_scientific_journal-11968	61	69	presence	presence	NOUN
american_scientific_journal-11968	61	70	test	test	NOUN
american_scientific_journal-11968	62	1	[	[	X
american_scientific_journal-11968	62	2	12	12	NUM
american_scientific_journal-11968	62	3	]	]	PUNCT
american_scientific_journal-11968	62	4	.	.	PUNCT
american_scientific_journal-11968	63	1	although	although	SCONJ
american_scientific_journal-11968	63	2	there	there	PRON
american_scientific_journal-11968	63	3	is	be	VERB
american_scientific_journal-11968	63	4	a	a	DET
american_scientific_journal-11968	63	5	five	five	NUM
american_scientific_journal-11968	63	6	-	-	PUNCT
american_scientific_journal-11968	63	7	year	year	NOUN
american_scientific_journal-11968	63	8	exemption	exemption	NOUN
american_scientific_journal-11968	63	9	from	from	ADP
american_scientific_journal-11968	63	10	this	this	DET
american_scientific_journal-11968	63	11	test	test	NOUN
american_scientific_journal-11968	63	12	for	for	ADP
american_scientific_journal-11968	63	13	certain	certain	ADJ
american_scientific_journal-11968	63	14	visa	visa	NOUN
american_scientific_journal-11968	63	15	holders	holder	NOUN
american_scientific_journal-11968	63	16	,	,	PUNCT
american_scientific_journal-11968	63	17	such	such	ADJ
american_scientific_journal-11968	63	18	as	as	ADP
american_scientific_journal-11968	63	19	those	those	PRON
american_scientific_journal-11968	63	20	on	on	ADP
american_scientific_journal-11968	63	21	f	f	PROPN
american_scientific_journal-11968	63	22	visas	visa	NOUN
american_scientific_journal-11968	63	23	,	,	PUNCT
american_scientific_journal-11968	63	24	tax	tax	NOUN
american_scientific_journal-11968	63	25	automation	automation	NOUN
american_scientific_journal-11968	63	26	systems	system	NOUN
american_scientific_journal-11968	63	27	can	can	AUX
american_scientific_journal-11968	63	28	accurately	accurately	ADV
american_scientific_journal-11968	63	29	identify	identify	VERB
american_scientific_journal-11968	63	30	the	the	DET
american_scientific_journal-11968	63	31	appropriate	appropriate	ADJ
american_scientific_journal-11968	63	32	tax	tax	NOUN
american_scientific_journal-11968	63	33	classification	classification	NOUN
american_scientific_journal-11968	63	34	for	for	ADP
american_scientific_journal-11968	63	35	the	the	DET
american_scientific_journal-11968	63	36	foreign	foreign	ADJ
american_scientific_journal-11968	63	37	individual	individual	NOUN
american_scientific_journal-11968	63	38	to	to	PART
american_scientific_journal-11968	63	39	enable	enable	VERB
american_scientific_journal-11968	63	40	more	more	ADV
american_scientific_journal-11968	63	41	effective	effective	ADJ
american_scientific_journal-11968	63	42	tax	tax	NOUN
american_scientific_journal-11968	63	43	planning	planning	NOUN
american_scientific_journal-11968	63	44	.	.	PUNCT
american_scientific_journal-11968	64	1	for	for	ADP
american_scientific_journal-11968	64	2	foreign	foreign	ADJ
american_scientific_journal-11968	64	3	entities	entity	NOUN
american_scientific_journal-11968	64	4	,	,	PUNCT
american_scientific_journal-11968	64	5	tax	tax	NOUN
american_scientific_journal-11968	64	6	planning	planning	NOUN
american_scientific_journal-11968	64	7	is	be	AUX
american_scientific_journal-11968	64	8	better	well	ADV
american_scientific_journal-11968	64	9	managed	manage	VERB
american_scientific_journal-11968	64	10	through	through	ADP
american_scientific_journal-11968	64	11	tax	tax	NOUN
american_scientific_journal-11968	64	12	automation	automation	NOUN
american_scientific_journal-11968	64	13	systems	system	NOUN
american_scientific_journal-11968	64	14	,	,	PUNCT
american_scientific_journal-11968	64	15	given	give	VERB
american_scientific_journal-11968	64	16	the	the	DET
american_scientific_journal-11968	64	17	various	various	ADJ
american_scientific_journal-11968	64	18	tax	tax	NOUN
american_scientific_journal-11968	64	19	rates	rate	NOUN
american_scientific_journal-11968	64	20	that	that	PRON
american_scientific_journal-11968	64	21	apply	apply	VERB
american_scientific_journal-11968	64	22	depending	depend	VERB
american_scientific_journal-11968	64	23	on	on	ADP
american_scientific_journal-11968	64	24	the	the	DET
american_scientific_journal-11968	64	25	type	type	NOUN
american_scientific_journal-11968	64	26	of	of	ADP
american_scientific_journal-11968	64	27	income	income	NOUN
american_scientific_journal-11968	64	28	foreign	foreign	ADJ
american_scientific_journal-11968	64	29	entities	entity	NOUN
american_scientific_journal-11968	64	30	earn	earn	VERB
american_scientific_journal-11968	64	31	in	in	ADP
american_scientific_journal-11968	64	32	the	the	DET
american_scientific_journal-11968	64	33	u.s	u.s	PROPN
american_scientific_journal-11968	64	34	.	.	PROPN
american_scientific_journal-11968	64	35	for	for	ADP
american_scientific_journal-11968	64	36	instance	instance	NOUN
american_scientific_journal-11968	64	37	,	,	PUNCT
american_scientific_journal-11968	64	38	the	the	DET
american_scientific_journal-11968	64	39	concept	concept	NOUN
american_scientific_journal-11968	64	40	of	of	ADP
american_scientific_journal-11968	64	41	branch	branch	NOUN
american_scientific_journal-11968	64	42	profits	profit	NOUN
american_scientific_journal-11968	64	43	tax	tax	NOUN
american_scientific_journal-11968	64	44	can	can	AUX
american_scientific_journal-11968	64	45	be	be	AUX
american_scientific_journal-11968	64	46	avoided	avoid	VERB
american_scientific_journal-11968	64	47	if	if	SCONJ
american_scientific_journal-11968	64	48	a	a	DET
american_scientific_journal-11968	64	49	foreign	foreign	ADJ
american_scientific_journal-11968	64	50	entity	entity	NOUN
american_scientific_journal-11968	64	51	establishes	establish	VERB
american_scientific_journal-11968	64	52	a	a	DET
american_scientific_journal-11968	64	53	u.s.-based	u.s.-based	ADJ
american_scientific_journal-11968	64	54	subsidiary	subsidiary	NOUN
american_scientific_journal-11968	64	55	,	,	PUNCT
american_scientific_journal-11968	64	56	which	which	PRON
american_scientific_journal-11968	64	57	can	can	AUX
american_scientific_journal-11968	64	58	“	"	PUNCT
american_scientific_journal-11968	64	59	block	block	VERB
american_scientific_journal-11968	64	60	”	"	PUNCT
american_scientific_journal-11968	64	61	the	the	DET
american_scientific_journal-11968	64	62	30	30	NUM
american_scientific_journal-11968	64	63	%	%	NOUN
american_scientific_journal-11968	64	64	branch	branch	NOUN
american_scientific_journal-11968	64	65	profits	profit	NOUN
american_scientific_journal-11968	64	66	tax	tax	NOUN
american_scientific_journal-11968	64	67	,	,	PUNCT
american_scientific_journal-11968	64	68	as	as	SCONJ
american_scientific_journal-11968	64	69	income	income	NOUN
american_scientific_journal-11968	64	70	is	be	AUX
american_scientific_journal-11968	64	71	then	then	ADV
american_scientific_journal-11968	64	72	distributed	distribute	VERB
american_scientific_journal-11968	64	73	to	to	ADP
american_scientific_journal-11968	64	74	the	the	DET
american_scientific_journal-11968	64	75	foreign	foreign	ADJ
american_scientific_journal-11968	64	76	entity	entity	NOUN
american_scientific_journal-11968	64	77	in	in	ADP
american_scientific_journal-11968	64	78	the	the	DET
american_scientific_journal-11968	64	79	form	form	NOUN
american_scientific_journal-11968	64	80	of	of	ADP
american_scientific_journal-11968	64	81	dividends	dividend	NOUN
american_scientific_journal-11968	64	82	[	[	X
american_scientific_journal-11968	64	83	8	8	NUM
american_scientific_journal-11968	64	84	]	]	PUNCT
american_scientific_journal-11968	64	85	.	.	PUNCT
american_scientific_journal-11968	65	1	although	although	SCONJ
american_scientific_journal-11968	65	2	u.s.-based	u.s.-based	ADJ
american_scientific_journal-11968	65	3	subsidiaries	subsidiary	NOUN
american_scientific_journal-11968	65	4	are	be	AUX
american_scientific_journal-11968	65	5	subject	subject	ADJ
american_scientific_journal-11968	65	6	to	to	ADP
american_scientific_journal-11968	65	7	a	a	DET
american_scientific_journal-11968	65	8	flat	flat	ADJ
american_scientific_journal-11968	65	9	21	21	NUM
american_scientific_journal-11968	65	10	%	%	NOUN
american_scientific_journal-11968	65	11	corporate	corporate	ADJ
american_scientific_journal-11968	65	12	tax	tax	NOUN
american_scientific_journal-11968	65	13	rate	rate	NOUN
american_scientific_journal-11968	65	14	on	on	ADP
american_scientific_journal-11968	65	15	all	all	DET
american_scientific_journal-11968	65	16	income	income	NOUN
american_scientific_journal-11968	65	17	earned	earn	VERB
american_scientific_journal-11968	65	18	,	,	PUNCT
american_scientific_journal-11968	65	19	effective	effective	ADJ
american_scientific_journal-11968	65	20	tax	tax	NOUN
american_scientific_journal-11968	65	21	entity	entity	NOUN
american_scientific_journal-11968	65	22	structuring	structuring	NOUN
american_scientific_journal-11968	65	23	,	,	PUNCT
american_scientific_journal-11968	65	24	tailored	tailor	VERB
american_scientific_journal-11968	65	25	to	to	ADP
american_scientific_journal-11968	65	26	the	the	DET
american_scientific_journal-11968	65	27	nature	nature	NOUN
american_scientific_journal-11968	65	28	of	of	ADP
american_scientific_journal-11968	65	29	the	the	DET
american_scientific_journal-11968	65	30	foreign	foreign	ADJ
american_scientific_journal-11968	65	31	entity	entity	NOUN
american_scientific_journal-11968	65	32	,	,	PUNCT
american_scientific_journal-11968	65	33	can	can	AUX
american_scientific_journal-11968	65	34	achieve	achieve	VERB
american_scientific_journal-11968	65	35	taxoptimized	taxoptimize	VERB
american_scientific_journal-11968	65	36	outcomes	outcome	NOUN
american_scientific_journal-11968	65	37	through	through	ADP
american_scientific_journal-11968	65	38	strategic	strategic	ADJ
american_scientific_journal-11968	65	39	planning	planning	NOUN
american_scientific_journal-11968	65	40	.	.	PUNCT
american_scientific_journal-11968	66	1	by	by	ADP
american_scientific_journal-11968	66	2	simulating	simulate	VERB
american_scientific_journal-11968	66	3	tax	tax	NOUN
american_scientific_journal-11968	66	4	burdens	burden	NOUN
american_scientific_journal-11968	66	5	under	under	ADP
american_scientific_journal-11968	66	6	different	different	ADJ
american_scientific_journal-11968	66	7	tax	tax	NOUN
american_scientific_journal-11968	66	8	rates	rate	NOUN
american_scientific_journal-11968	66	9	associated	associate	VERB
american_scientific_journal-11968	66	10	with	with	ADP
american_scientific_journal-11968	66	11	various	various	ADJ
american_scientific_journal-11968	66	12	income	income	NOUN
american_scientific_journal-11968	66	13	types	type	NOUN
american_scientific_journal-11968	66	14	,	,	PUNCT
american_scientific_journal-11968	66	15	foreign	foreign	ADJ
american_scientific_journal-11968	66	16	entities	entity	NOUN
american_scientific_journal-11968	66	17	can	can	AUX
american_scientific_journal-11968	66	18	choose	choose	VERB
american_scientific_journal-11968	66	19	the	the	DET
american_scientific_journal-11968	66	20	most	most	ADV
american_scientific_journal-11968	66	21	advantageous	advantageous	ADJ
american_scientific_journal-11968	66	22	tax	tax	NOUN
american_scientific_journal-11968	66	23	planning	planning	NOUN
american_scientific_journal-11968	66	24	path	path	NOUN
american_scientific_journal-11968	66	25	.	.	PUNCT
american_scientific_journal-11968	67	1	the	the	DET
american_scientific_journal-11968	67	2	application	application	NOUN
american_scientific_journal-11968	67	3	of	of	ADP
american_scientific_journal-11968	67	4	strategic	strategic	ADJ
american_scientific_journal-11968	67	5	tax	tax	NOUN
american_scientific_journal-11968	67	6	planning	planning	NOUN
american_scientific_journal-11968	67	7	,	,	PUNCT
american_scientific_journal-11968	67	8	supported	support	VERB
american_scientific_journal-11968	67	9	by	by	ADP
american_scientific_journal-11968	67	10	tax	tax	NOUN
american_scientific_journal-11968	67	11	automation	automation	NOUN
american_scientific_journal-11968	67	12	systems	system	NOUN
american_scientific_journal-11968	67	13	,	,	PUNCT
american_scientific_journal-11968	67	14	enables	enable	VERB
american_scientific_journal-11968	67	15	foreign	foreign	ADJ
american_scientific_journal-11968	67	16	non	non	NOUN
american_scientific_journal-11968	67	17	-	-	NOUN
american_scientific_journal-11968	67	18	residents	resident	NOUN
american_scientific_journal-11968	67	19	and	and	CCONJ
american_scientific_journal-11968	67	20	entities	entity	NOUN
american_scientific_journal-11968	67	21	not	not	PART
american_scientific_journal-11968	67	22	only	only	ADV
american_scientific_journal-11968	67	23	to	to	PART
american_scientific_journal-11968	67	24	comply	comply	VERB
american_scientific_journal-11968	67	25	with	with	ADP
american_scientific_journal-11968	67	26	and	and	CCONJ
american_scientific_journal-11968	67	27	legally	legally	ADV
american_scientific_journal-11968	67	28	adhere	adhere	VERB
american_scientific_journal-11968	67	29	to	to	ADP
american_scientific_journal-11968	67	30	tax	tax	NOUN
american_scientific_journal-11968	67	31	reporting	reporting	NOUN
american_scientific_journal-11968	67	32	requirements	requirement	NOUN
american_scientific_journal-11968	67	33	but	but	CCONJ
american_scientific_journal-11968	67	34	also	also	ADV
american_scientific_journal-11968	67	35	to	to	PART
american_scientific_journal-11968	67	36	effectively	effectively	ADV
american_scientific_journal-11968	67	37	leverage	leverage	VERB
american_scientific_journal-11968	67	38	tax	tax	NOUN
american_scientific_journal-11968	67	39	treaties	treaty	NOUN
american_scientific_journal-11968	67	40	and	and	CCONJ
american_scientific_journal-11968	67	41	manage	manage	VERB
american_scientific_journal-11968	67	42	tax	tax	NOUN
american_scientific_journal-11968	67	43	burdens	burden	NOUN
american_scientific_journal-11968	67	44	.	.	PUNCT
american_scientific_journal-11968	68	1	this	this	PRON
american_scientific_journal-11968	68	2	ultimately	ultimately	ADV
american_scientific_journal-11968	68	3	improves	improve	VERB
american_scientific_journal-11968	68	4	market	market	NOUN
american_scientific_journal-11968	68	5	competitiveness	competitiveness	NOUN
american_scientific_journal-11968	68	6	for	for	ADP
american_scientific_journal-11968	68	7	foreign	foreign	ADJ
american_scientific_journal-11968	68	8	entities	entity	NOUN
american_scientific_journal-11968	68	9	operating	operate	VERB
american_scientific_journal-11968	68	10	in	in	ADP
american_scientific_journal-11968	68	11	the	the	DET
american_scientific_journal-11968	68	12	united	united	PROPN
american_scientific_journal-11968	68	13	states	states	PROPN
american_scientific_journal-11968	68	14	.	.	PUNCT
american_scientific_journal-11968	69	1	3	3	X
american_scientific_journal-11968	69	2	.	.	X
american_scientific_journal-11968	69	3	obstacles	obstacle	NOUN
american_scientific_journal-11968	69	4	faced	face	VERB
american_scientific_journal-11968	69	5	by	by	ADP
american_scientific_journal-11968	69	6	non	non	NOUN
american_scientific_journal-11968	69	7	-	-	NOUN
american_scientific_journal-11968	69	8	residents	resident	NOUN
american_scientific_journal-11968	69	9	and	and	CCONJ
american_scientific_journal-11968	69	10	foreign	foreign	ADJ
american_scientific_journal-11968	69	11	entities	entity	NOUN
american_scientific_journal-11968	69	12	under	under	ADP
american_scientific_journal-11968	69	13	tax	tax	NOUN
american_scientific_journal-11968	69	14	automation	automation	NOUN
american_scientific_journal-11968	69	15	3.1	3.1	NUM
american_scientific_journal-11968	69	16	.	.	PUNCT
american_scientific_journal-11968	69	17	complexity	complexity	NOUN
american_scientific_journal-11968	69	18	of	of	ADP
american_scientific_journal-11968	69	19	tax	tax	NOUN
american_scientific_journal-11968	69	20	regulation	regulation	NOUN
american_scientific_journal-11968	69	21	and	and	CCONJ
american_scientific_journal-11968	69	22	policies	policy	NOUN
american_scientific_journal-11968	69	23	tax	tax	NOUN
american_scientific_journal-11968	69	24	regulations	regulation	NOUN
american_scientific_journal-11968	69	25	and	and	CCONJ
american_scientific_journal-11968	69	26	policies	policy	NOUN
american_scientific_journal-11968	69	27	specific	specific	ADJ
american_scientific_journal-11968	69	28	to	to	ADP
american_scientific_journal-11968	69	29	foreign	foreign	ADJ
american_scientific_journal-11968	69	30	non	non	NOUN
american_scientific_journal-11968	69	31	-	-	NOUN
american_scientific_journal-11968	69	32	residents	resident	NOUN
american_scientific_journal-11968	69	33	and	and	CCONJ
american_scientific_journal-11968	69	34	foreign	foreign	ADJ
american_scientific_journal-11968	69	35	entities	entity	NOUN
american_scientific_journal-11968	69	36	are	be	AUX
american_scientific_journal-11968	69	37	incredibly	incredibly	ADV
american_scientific_journal-11968	69	38	difficult	difficult	ADJ
american_scientific_journal-11968	69	39	to	to	PART
american_scientific_journal-11968	69	40	understand	understand	VERB
american_scientific_journal-11968	69	41	and	and	CCONJ
american_scientific_journal-11968	69	42	implement	implement	VERB
american_scientific_journal-11968	69	43	,	,	PUNCT
american_scientific_journal-11968	69	44	primarily	primarily	ADV
american_scientific_journal-11968	69	45	due	due	ADP
american_scientific_journal-11968	69	46	to	to	ADP
american_scientific_journal-11968	69	47	their	their	PRON
american_scientific_journal-11968	69	48	frequent	frequent	ADJ
american_scientific_journal-11968	69	49	updates	update	NOUN
american_scientific_journal-11968	69	50	and	and	CCONJ
american_scientific_journal-11968	69	51	complex	complex	ADJ
american_scientific_journal-11968	69	52	content	content	NOUN
american_scientific_journal-11968	69	53	.	.	PUNCT
american_scientific_journal-11968	70	1	the	the	DET
american_scientific_journal-11968	70	2	foreign	foreign	ADJ
american_scientific_journal-11968	70	3	account	account	NOUN
american_scientific_journal-11968	70	4	tax	tax	NOUN
american_scientific_journal-11968	70	5	compliance	compliance	NOUN
american_scientific_journal-11968	70	6	act	act	NOUN
american_scientific_journal-11968	70	7	(	(	PUNCT
american_scientific_journal-11968	70	8	fatca	fatca	PROPN
american_scientific_journal-11968	70	9	)	)	PUNCT
american_scientific_journal-11968	70	10	is	be	AUX
american_scientific_journal-11968	70	11	a	a	DET
american_scientific_journal-11968	70	12	complex	complex	ADJ
american_scientific_journal-11968	70	13	and	and	CCONJ
american_scientific_journal-11968	70	14	constantly	constantly	ADV
american_scientific_journal-11968	70	15	evolving	evolve	VERB
american_scientific_journal-11968	70	16	tax	tax	NOUN
american_scientific_journal-11968	70	17	law	law	NOUN
american_scientific_journal-11968	70	18	.	.	PUNCT
american_scientific_journal-11968	71	1	regulations	regulation	NOUN
american_scientific_journal-11968	71	2	,	,	PUNCT
american_scientific_journal-11968	71	3	forms	form	NOUN
american_scientific_journal-11968	71	4	,	,	PUNCT
american_scientific_journal-11968	71	5	guidance	guidance	NOUN
american_scientific_journal-11968	71	6	,	,	PUNCT
american_scientific_journal-11968	71	7	and	and	CCONJ
american_scientific_journal-11968	71	8	enforcement	enforcement	NOUN
american_scientific_journal-11968	71	9	policies	policy	NOUN
american_scientific_journal-11968	71	10	under	under	ADP
american_scientific_journal-11968	71	11	fatca	fatca	NOUN
american_scientific_journal-11968	71	12	are	be	AUX
american_scientific_journal-11968	71	13	updated	update	VERB
american_scientific_journal-11968	71	14	regularly	regularly	ADV
american_scientific_journal-11968	71	15	,	,	PUNCT
american_scientific_journal-11968	71	16	making	make	VERB
american_scientific_journal-11968	71	17	compliance	compliance	NOUN
american_scientific_journal-11968	71	18	challenging	challenging	ADJ
american_scientific_journal-11968	71	19	.	.	PUNCT
american_scientific_journal-11968	72	1	the	the	DET
american_scientific_journal-11968	72	2	irs	irs	PROPN
american_scientific_journal-11968	72	3	frequently	frequently	ADV
american_scientific_journal-11968	72	4	updates	update	VERB
american_scientific_journal-11968	72	5	fatca	fatca	ADJ
american_scientific_journal-11968	72	6	-	-	PUNCT
american_scientific_journal-11968	72	7	related	relate	VERB
american_scientific_journal-11968	72	8	forms	form	NOUN
american_scientific_journal-11968	72	9	,	,	PUNCT
american_scientific_journal-11968	72	10	such	such	ADJ
american_scientific_journal-11968	72	11	as	as	ADP
american_scientific_journal-11968	72	12	forms	form	NOUN
american_scientific_journal-11968	72	13	w-8ben	w-8ben	NOUN
american_scientific_journal-11968	72	14	,	,	PUNCT
american_scientific_journal-11968	72	15	w-8ben	w-8ben	NOUN
american_scientific_journal-11968	72	16	-	-	PUNCT
american_scientific_journal-11968	72	17	e	e	NOUN
american_scientific_journal-11968	72	18	,	,	PUNCT
american_scientific_journal-11968	72	19	and	and	CCONJ
american_scientific_journal-11968	72	20	8966	8966	NUM
american_scientific_journal-11968	72	21	,	,	PUNCT
american_scientific_journal-11968	72	22	as	as	ADV
american_scientific_journal-11968	72	23	well	well	ADV
american_scientific_journal-11968	72	24	as	as	ADP
american_scientific_journal-11968	72	25	fatca	fatca	ADJ
american_scientific_journal-11968	72	26	certification	certification	NOUN
american_scientific_journal-11968	72	27	requirements	requirement	NOUN
american_scientific_journal-11968	72	28	.	.	PUNCT
american_scientific_journal-11968	73	1	not	not	PART
american_scientific_journal-11968	73	2	only	only	ADV
american_scientific_journal-11968	73	3	do	do	AUX
american_scientific_journal-11968	73	4	the	the	DET
american_scientific_journal-11968	73	5	guidance	guidance	NOUN
american_scientific_journal-11968	73	6	and	and	CCONJ
american_scientific_journal-11968	73	7	reporting	reporting	NOUN
american_scientific_journal-11968	73	8	requirements	requirement	NOUN
american_scientific_journal-11968	73	9	for	for	ADP
american_scientific_journal-11968	73	10	these	these	DET
american_scientific_journal-11968	73	11	withholding	withholding	NOUN
american_scientific_journal-11968	73	12	forms	form	NOUN
american_scientific_journal-11968	73	13	change	change	NOUN
american_scientific_journal-11968	73	14	,	,	PUNCT
american_scientific_journal-11968	73	15	but	but	CCONJ
american_scientific_journal-11968	73	16	specific	specific	ADJ
american_scientific_journal-11968	73	17	forms	form	NOUN
american_scientific_journal-11968	73	18	must	must	AUX
american_scientific_journal-11968	73	19	also	also	ADV
american_scientific_journal-11968	73	20	be	be	AUX
american_scientific_journal-11968	73	21	submitted	submit	VERB
american_scientific_journal-11968	73	22	to	to	ADP
american_scientific_journal-11968	73	23	their	their	PRON
american_scientific_journal-11968	73	24	corresponding	correspond	VERB
american_scientific_journal-11968	73	25	custodians	custodian	NOUN
american_scientific_journal-11968	73	26	,	,	PUNCT
american_scientific_journal-11968	73	27	rather	rather	ADV
american_scientific_journal-11968	73	28	than	than	ADP
american_scientific_journal-11968	73	29	directly	directly	ADV
american_scientific_journal-11968	73	30	to	to	ADP
american_scientific_journal-11968	73	31	the	the	DET
american_scientific_journal-11968	73	32	irs	irs	PROPN
american_scientific_journal-11968	73	33	.	.	PUNCT
american_scientific_journal-11968	74	1	this	this	PRON
american_scientific_journal-11968	74	2	means	mean	VERB
american_scientific_journal-11968	74	3	that	that	SCONJ
american_scientific_journal-11968	74	4	not	not	PART
american_scientific_journal-11968	74	5	all	all	DET
american_scientific_journal-11968	74	6	forms	form	NOUN
american_scientific_journal-11968	74	7	required	require	VERB
american_scientific_journal-11968	74	8	under	under	ADP
american_scientific_journal-11968	74	9	fatca	fatca	NOUN
american_scientific_journal-11968	74	10	are	be	AUX
american_scientific_journal-11968	74	11	filed	file	VERB
american_scientific_journal-11968	74	12	with	with	ADP
american_scientific_journal-11968	74	13	the	the	DET
american_scientific_journal-11968	74	14	irs	irs	PROPN
american_scientific_journal-11968	74	15	;	;	PUNCT
american_scientific_journal-11968	74	16	instead	instead	ADV
american_scientific_journal-11968	74	17	,	,	PUNCT
american_scientific_journal-11968	74	18	many	many	ADJ
american_scientific_journal-11968	74	19	forms	form	NOUN
american_scientific_journal-11968	74	20	must	must	AUX
american_scientific_journal-11968	74	21	be	be	AUX
american_scientific_journal-11968	74	22	submitted	submit	VERB
american_scientific_journal-11968	74	23	to	to	ADP
american_scientific_journal-11968	74	24	various	various	ADJ
american_scientific_journal-11968	74	25	institutions	institution	NOUN
american_scientific_journal-11968	74	26	[	[	X
american_scientific_journal-11968	74	27	9	9	NUM
american_scientific_journal-11968	74	28	]	]	PUNCT
american_scientific_journal-11968	74	29	.	.	PUNCT
american_scientific_journal-11968	75	1	for	for	ADP
american_scientific_journal-11968	75	2	example	example	NOUN
american_scientific_journal-11968	75	3	,	,	PUNCT
american_scientific_journal-11968	75	4	form	form	NOUN
american_scientific_journal-11968	75	5	w-8ben	w-8ben	NOUN
american_scientific_journal-11968	75	6	must	must	AUX
american_scientific_journal-11968	75	7	be	be	AUX
american_scientific_journal-11968	75	8	submitted	submit	VERB
american_scientific_journal-11968	75	9	to	to	ADP
american_scientific_journal-11968	75	10	the	the	DET
american_scientific_journal-11968	75	11	custodian	custodian	ADJ
american_scientific_journal-11968	75	12	or	or	CCONJ
american_scientific_journal-11968	75	13	financial	financial	ADJ
american_scientific_journal-11968	75	14	institution	institution	NOUN
american_scientific_journal-11968	75	15	responsible	responsible	ADJ
american_scientific_journal-11968	75	16	for	for	ADP
american_scientific_journal-11968	75	17	paying	pay	VERB
american_scientific_journal-11968	75	18	the	the	DET
american_scientific_journal-11968	75	19	foreign	foreign	ADJ
american_scientific_journal-11968	75	20	non	non	ADJ
american_scientific_journal-11968	75	21	-	-	ADJ
american_scientific_journal-11968	75	22	resident	resident	ADJ
american_scientific_journal-11968	75	23	or	or	CCONJ
american_scientific_journal-11968	75	24	foreign	foreign	ADJ
american_scientific_journal-11968	75	25	entity	entity	NOUN
american_scientific_journal-11968	75	26	,	,	PUNCT
american_scientific_journal-11968	75	27	not	not	PART
american_scientific_journal-11968	75	28	to	to	ADP
american_scientific_journal-11968	75	29	the	the	DET
american_scientific_journal-11968	75	30	irs	irs	PROPN
american_scientific_journal-11968	75	31	.	.	PUNCT
american_scientific_journal-11968	76	1	in	in	ADP
american_scientific_journal-11968	76	2	other	other	ADJ
american_scientific_journal-11968	76	3	words	word	NOUN
american_scientific_journal-11968	76	4	,	,	PUNCT
american_scientific_journal-11968	76	5	tax	tax	NOUN
american_scientific_journal-11968	76	6	withholding	withholding	NOUN
american_scientific_journal-11968	76	7	forms	form	NOUN
american_scientific_journal-11968	76	8	are	be	AUX
american_scientific_journal-11968	76	9	submitted	submit	VERB
american_scientific_journal-11968	76	10	to	to	ADP
american_scientific_journal-11968	76	11	the	the	DET
american_scientific_journal-11968	76	12	u.s	u.s	PROPN
american_scientific_journal-11968	76	13	.	.	PROPN
american_scientific_journal-11968	76	14	withholding	withholding	ADJ
american_scientific_journal-11968	76	15	agent	agent	NOUN
american_scientific_journal-11968	76	16	or	or	CCONJ
american_scientific_journal-11968	76	17	financial	financial	ADJ
american_scientific_journal-11968	76	18	institution	institution	NOUN
american_scientific_journal-11968	76	19	that	that	PRON
american_scientific_journal-11968	76	20	is	be	AUX
american_scientific_journal-11968	76	21	paying	pay	VERB
american_scientific_journal-11968	76	22	the	the	DET
american_scientific_journal-11968	76	23	income	income	NOUN
american_scientific_journal-11968	76	24	,	,	PUNCT
american_scientific_journal-11968	76	25	rather	rather	ADV
american_scientific_journal-11968	76	26	than	than	ADP
american_scientific_journal-11968	76	27	to	to	ADP
american_scientific_journal-11968	76	28	the	the	DET
american_scientific_journal-11968	76	29	irs	irs	PROPN
american_scientific_journal-11968	76	30	.	.	PUNCT
american_scientific_journal-11968	77	1	for	for	ADP
american_scientific_journal-11968	77	2	instance	instance	NOUN
american_scientific_journal-11968	77	3	,	,	PUNCT
american_scientific_journal-11968	77	4	if	if	SCONJ
american_scientific_journal-11968	77	5	a	a	DET
american_scientific_journal-11968	77	6	foreign	foreign	ADJ
american_scientific_journal-11968	77	7	entity	entity	NOUN
american_scientific_journal-11968	77	8	is	be	AUX
american_scientific_journal-11968	77	9	expected	expect	VERB
american_scientific_journal-11968	77	10	to	to	PART
american_scientific_journal-11968	77	11	receive	receive	VERB
american_scientific_journal-11968	77	12	dividends	dividend	NOUN
american_scientific_journal-11968	77	13	from	from	ADP
american_scientific_journal-11968	77	14	a	a	DET
american_scientific_journal-11968	77	15	u.s	u.s	PROPN
american_scientific_journal-11968	77	16	.	.	PROPN
american_scientific_journal-11968	77	17	brokerage	brokerage	NOUN
american_scientific_journal-11968	77	18	,	,	PUNCT
american_scientific_journal-11968	77	19	american	american	ADJ
american_scientific_journal-11968	77	20	academic	academic	ADJ
american_scientific_journal-11968	77	21	scientific	scientific	ADJ
american_scientific_journal-11968	77	22	research	research	NOUN
american_scientific_journal-11968	77	23	journal	journal	NOUN
american_scientific_journal-11968	77	24	for	for	ADP
american_scientific_journal-11968	77	25	engineering	engineering	NOUN
american_scientific_journal-11968	77	26	,	,	PUNCT
american_scientific_journal-11968	77	27	technology	technology	NOUN
american_scientific_journal-11968	77	28	,	,	PUNCT
american_scientific_journal-11968	77	29	and	and	CCONJ
american_scientific_journal-11968	77	30	sciences	science	NOUN
american_scientific_journal-11968	77	31	(	(	PUNCT
american_scientific_journal-11968	77	32	asrjets	asrjet	NOUN
american_scientific_journal-11968	77	33	)	)	PUNCT
american_scientific_journal-11968	77	34	volume	volume	NOUN
american_scientific_journal-11968	77	35	102	102	NUM
american_scientific_journal-11968	77	36	,	,	PUNCT
american_scientific_journal-11968	77	37	no	no	DET
american_scientific_journal-11968	77	38	1	1	NUM
american_scientific_journal-11968	77	39	,	,	PUNCT
american_scientific_journal-11968	77	40	pp	pp	ADV
american_scientific_journal-11968	77	41	469	469	NUM
american_scientific_journal-11968	77	42	-	-	SYM
american_scientific_journal-11968	77	43	476	476	NUM
american_scientific_journal-11968	77	44	473	473	NUM
american_scientific_journal-11968	77	45	then	then	ADV
american_scientific_journal-11968	77	46	the	the	DET
american_scientific_journal-11968	77	47	tax	tax	NOUN
american_scientific_journal-11968	77	48	withholding	withholding	NOUN
american_scientific_journal-11968	77	49	form	form	NOUN
american_scientific_journal-11968	77	50	w-8ben	w-8ben	NOUN
american_scientific_journal-11968	77	51	-	-	PUNCT
american_scientific_journal-11968	77	52	e	e	NOUN
american_scientific_journal-11968	77	53	must	must	AUX
american_scientific_journal-11968	77	54	be	be	AUX
american_scientific_journal-11968	77	55	submitted	submit	VERB
american_scientific_journal-11968	77	56	to	to	ADP
american_scientific_journal-11968	77	57	the	the	DET
american_scientific_journal-11968	77	58	brokerage	brokerage	NOUN
american_scientific_journal-11968	77	59	firm	firm	NOUN
american_scientific_journal-11968	77	60	.	.	PUNCT
american_scientific_journal-11968	78	1	while	while	SCONJ
american_scientific_journal-11968	78	2	a	a	DET
american_scientific_journal-11968	78	3	foreign	foreign	ADJ
american_scientific_journal-11968	78	4	entity	entity	NOUN
american_scientific_journal-11968	78	5	earning	earn	VERB
american_scientific_journal-11968	78	6	interest	interest	NOUN
american_scientific_journal-11968	78	7	or	or	CCONJ
american_scientific_journal-11968	78	8	royalties	royalty	NOUN
american_scientific_journal-11968	78	9	from	from	ADP
american_scientific_journal-11968	78	10	a	a	DET
american_scientific_journal-11968	78	11	u.s	u.s	PROPN
american_scientific_journal-11968	78	12	.	.	PROPN
american_scientific_journal-11968	78	13	company	company	NOUN
american_scientific_journal-11968	78	14	must	must	AUX
american_scientific_journal-11968	78	15	submit	submit	VERB
american_scientific_journal-11968	78	16	the	the	DET
american_scientific_journal-11968	78	17	tax	tax	NOUN
american_scientific_journal-11968	78	18	withholding	withholding	NOUN
american_scientific_journal-11968	78	19	form	form	NOUN
american_scientific_journal-11968	78	20	to	to	ADP
american_scientific_journal-11968	78	21	the	the	DET
american_scientific_journal-11968	78	22	u.s	u.s	PROPN
american_scientific_journal-11968	78	23	.	.	PROPN
american_scientific_journal-11968	78	24	company	company	NOUN
american_scientific_journal-11968	78	25	responsible	responsible	ADJ
american_scientific_journal-11968	78	26	for	for	ADP
american_scientific_journal-11968	78	27	paying	pay	VERB
american_scientific_journal-11968	78	28	out	out	ADP
american_scientific_journal-11968	78	29	such	such	ADJ
american_scientific_journal-11968	78	30	interest	interest	NOUN
american_scientific_journal-11968	78	31	and	and	CCONJ
american_scientific_journal-11968	78	32	royalties	royalty	NOUN
american_scientific_journal-11968	78	33	.	.	PUNCT
american_scientific_journal-11968	79	1	various	various	ADJ
american_scientific_journal-11968	79	2	tax	tax	NOUN
american_scientific_journal-11968	79	3	forms	form	NOUN
american_scientific_journal-11968	79	4	,	,	PUNCT
american_scientific_journal-11968	79	5	on	on	ADP
american_scientific_journal-11968	79	6	the	the	DET
american_scientific_journal-11968	79	7	other	other	ADJ
american_scientific_journal-11968	79	8	hand	hand	NOUN
american_scientific_journal-11968	79	9	,	,	PUNCT
american_scientific_journal-11968	79	10	such	such	ADJ
american_scientific_journal-11968	79	11	as	as	ADP
american_scientific_journal-11968	79	12	forms	form	NOUN
american_scientific_journal-11968	79	13	5472	5472	NUM
american_scientific_journal-11968	79	14	and	and	CCONJ
american_scientific_journal-11968	79	15	1042	1042	NUM
american_scientific_journal-11968	79	16	-	-	SYM
american_scientific_journal-11968	79	17	s	s	NOUN
american_scientific_journal-11968	79	18	,	,	PUNCT
american_scientific_journal-11968	79	19	must	must	AUX
american_scientific_journal-11968	79	20	be	be	AUX
american_scientific_journal-11968	79	21	submitted	submit	VERB
american_scientific_journal-11968	79	22	to	to	ADP
american_scientific_journal-11968	79	23	the	the	DET
american_scientific_journal-11968	79	24	irs	irs	PROPN
american_scientific_journal-11968	79	25	and	and	CCONJ
american_scientific_journal-11968	79	26	not	not	PART
american_scientific_journal-11968	79	27	to	to	ADP
american_scientific_journal-11968	79	28	the	the	DET
american_scientific_journal-11968	79	29	u.s	u.s	PROPN
american_scientific_journal-11968	79	30	.	.	PROPN
american_scientific_journal-11968	79	31	withholding	withholding	NOUN
american_scientific_journal-11968	79	32	agent	agent	NOUN
american_scientific_journal-11968	79	33	.	.	PUNCT
american_scientific_journal-11968	80	1	another	another	DET
american_scientific_journal-11968	80	2	reason	reason	NOUN
american_scientific_journal-11968	80	3	for	for	ADP
american_scientific_journal-11968	80	4	the	the	DET
american_scientific_journal-11968	80	5	complexity	complexity	NOUN
american_scientific_journal-11968	80	6	of	of	ADP
american_scientific_journal-11968	80	7	fatca	fatca	NOUN
american_scientific_journal-11968	80	8	is	be	AUX
american_scientific_journal-11968	80	9	the	the	DET
american_scientific_journal-11968	80	10	ongoing	ongoing	ADJ
american_scientific_journal-11968	80	11	intergovernmental	intergovernmental	ADJ
american_scientific_journal-11968	80	12	agreements	agreement	NOUN
american_scientific_journal-11968	80	13	(	(	PUNCT
american_scientific_journal-11968	80	14	igas	igas	NOUN
american_scientific_journal-11968	80	15	)	)	PUNCT
american_scientific_journal-11968	80	16	established	establish	VERB
american_scientific_journal-11968	80	17	under	under	ADP
american_scientific_journal-11968	80	18	its	its	PRON
american_scientific_journal-11968	80	19	framework	framework	NOUN
american_scientific_journal-11968	80	20	.	.	PUNCT
american_scientific_journal-11968	81	1	the	the	DET
american_scientific_journal-11968	81	2	united	united	PROPN
american_scientific_journal-11968	81	3	states	states	PROPN
american_scientific_journal-11968	81	4	has	have	VERB
american_scientific_journal-11968	81	5	over	over	ADV
american_scientific_journal-11968	81	6	100	100	NUM
american_scientific_journal-11968	81	7	igas	igas	NOUN
american_scientific_journal-11968	81	8	with	with	ADP
american_scientific_journal-11968	81	9	different	different	ADJ
american_scientific_journal-11968	81	10	countries	country	NOUN
american_scientific_journal-11968	81	11	under	under	ADP
american_scientific_journal-11968	81	12	fatca	fatca	NOUN
american_scientific_journal-11968	81	13	,	,	PUNCT
american_scientific_journal-11968	81	14	and	and	CCONJ
american_scientific_journal-11968	81	15	each	each	DET
american_scientific_journal-11968	81	16	agreement	agreement	NOUN
american_scientific_journal-11968	81	17	may	may	AUX
american_scientific_journal-11968	81	18	have	have	VERB
american_scientific_journal-11968	81	19	country	country	NOUN
american_scientific_journal-11968	81	20	-	-	PUNCT
american_scientific_journal-11968	81	21	specific	specific	ADJ
american_scientific_journal-11968	81	22	rules	rule	NOUN
american_scientific_journal-11968	81	23	and	and	CCONJ
american_scientific_journal-11968	81	24	local	local	ADJ
american_scientific_journal-11968	81	25	implementation	implementation	NOUN
american_scientific_journal-11968	81	26	timelines	timeline	NOUN
american_scientific_journal-11968	81	27	that	that	PRON
american_scientific_journal-11968	81	28	are	be	AUX
american_scientific_journal-11968	81	29	subject	subject	ADJ
american_scientific_journal-11968	81	30	to	to	ADP
american_scientific_journal-11968	81	31	change	change	NOUN
american_scientific_journal-11968	81	32	over	over	ADP
american_scientific_journal-11968	81	33	time	time	NOUN
american_scientific_journal-11968	81	34	[	[	X
american_scientific_journal-11968	81	35	10	10	NUM
american_scientific_journal-11968	81	36	]	]	PUNCT
american_scientific_journal-11968	81	37	.	.	PUNCT
american_scientific_journal-11968	82	1	additionally	additionally	ADV
american_scientific_journal-11968	82	2	,	,	PUNCT
american_scientific_journal-11968	82	3	there	there	PRON
american_scientific_journal-11968	82	4	are	be	VERB
american_scientific_journal-11968	82	5	significant	significant	ADJ
american_scientific_journal-11968	82	6	technological	technological	ADJ
american_scientific_journal-11968	82	7	and	and	CCONJ
american_scientific_journal-11968	82	8	administrative	administrative	ADJ
american_scientific_journal-11968	82	9	burdens	burden	NOUN
american_scientific_journal-11968	82	10	,	,	PUNCT
american_scientific_journal-11968	82	11	as	as	SCONJ
american_scientific_journal-11968	82	12	foreign	foreign	ADJ
american_scientific_journal-11968	82	13	financial	financial	ADJ
american_scientific_journal-11968	82	14	institutions	institution	NOUN
american_scientific_journal-11968	82	15	(	(	PUNCT
american_scientific_journal-11968	82	16	ffis	ffis	PROPN
american_scientific_journal-11968	82	17	)	)	PUNCT
american_scientific_journal-11968	82	18	are	be	AUX
american_scientific_journal-11968	82	19	required	require	VERB
american_scientific_journal-11968	82	20	to	to	PART
american_scientific_journal-11968	82	21	update	update	VERB
american_scientific_journal-11968	82	22	their	their	PRON
american_scientific_journal-11968	82	23	internal	internal	ADJ
american_scientific_journal-11968	82	24	systems	system	NOUN
american_scientific_journal-11968	82	25	to	to	PART
american_scientific_journal-11968	82	26	comply	comply	VERB
american_scientific_journal-11968	82	27	with	with	ADP
american_scientific_journal-11968	82	28	new	new	ADJ
american_scientific_journal-11968	82	29	reporting	reporting	NOUN
american_scientific_journal-11968	82	30	formats	format	NOUN
american_scientific_journal-11968	82	31	,	,	PUNCT
american_scientific_journal-11968	82	32	data	datum	NOUN
american_scientific_journal-11968	82	33	fields	field	NOUN
american_scientific_journal-11968	82	34	,	,	PUNCT
american_scientific_journal-11968	82	35	and	and	CCONJ
american_scientific_journal-11968	82	36	certification	certification	NOUN
american_scientific_journal-11968	82	37	requirements	requirement	NOUN
american_scientific_journal-11968	82	38	[	[	X
american_scientific_journal-11968	82	39	11	11	NUM
american_scientific_journal-11968	82	40	]	]	PUNCT
american_scientific_journal-11968	82	41	.	.	PUNCT
american_scientific_journal-11968	83	1	foreign	foreign	ADJ
american_scientific_journal-11968	83	2	non	non	NOUN
american_scientific_journal-11968	83	3	-	-	NOUN
american_scientific_journal-11968	83	4	residents	resident	NOUN
american_scientific_journal-11968	83	5	are	be	AUX
american_scientific_journal-11968	83	6	also	also	ADV
american_scientific_journal-11968	83	7	often	often	ADV
american_scientific_journal-11968	83	8	unaware	unaware	ADJ
american_scientific_journal-11968	83	9	of	of	ADP
american_scientific_journal-11968	83	10	their	their	PRON
american_scientific_journal-11968	83	11	reporting	reporting	NOUN
american_scientific_journal-11968	83	12	obligations	obligation	NOUN
american_scientific_journal-11968	83	13	,	,	PUNCT
american_scientific_journal-11968	83	14	or	or	CCONJ
american_scientific_journal-11968	83	15	the	the	DET
american_scientific_journal-11968	83	16	treaty	treaty	NOUN
american_scientific_journal-11968	83	17	benefits	benefit	NOUN
american_scientific_journal-11968	83	18	that	that	PRON
american_scientific_journal-11968	83	19	affect	affect	VERB
american_scientific_journal-11968	83	20	fatca	fatca	ADJ
american_scientific_journal-11968	83	21	withholding	withholding	NOUN
american_scientific_journal-11968	83	22	.	.	PUNCT
american_scientific_journal-11968	84	1	although	although	SCONJ
american_scientific_journal-11968	84	2	tax	tax	NOUN
american_scientific_journal-11968	84	3	professionals	professional	NOUN
american_scientific_journal-11968	84	4	are	be	AUX
american_scientific_journal-11968	84	5	available	available	ADJ
american_scientific_journal-11968	84	6	to	to	PART
american_scientific_journal-11968	84	7	guide	guide	VERB
american_scientific_journal-11968	84	8	foreign	foreign	ADJ
american_scientific_journal-11968	84	9	non	non	NOUN
american_scientific_journal-11968	84	10	-	-	NOUN
american_scientific_journal-11968	84	11	residents	resident	NOUN
american_scientific_journal-11968	84	12	and	and	CCONJ
american_scientific_journal-11968	84	13	entities	entity	NOUN
american_scientific_journal-11968	84	14	through	through	ADP
american_scientific_journal-11968	84	15	various	various	ADJ
american_scientific_journal-11968	84	16	tax	tax	NOUN
american_scientific_journal-11968	84	17	reporting	reporting	NOUN
american_scientific_journal-11968	84	18	requirements	requirement	NOUN
american_scientific_journal-11968	84	19	,	,	PUNCT
american_scientific_journal-11968	84	20	tax	tax	NOUN
american_scientific_journal-11968	84	21	policies	policy	NOUN
american_scientific_journal-11968	84	22	can	can	AUX
american_scientific_journal-11968	84	23	often	often	ADV
american_scientific_journal-11968	84	24	be	be	AUX
american_scientific_journal-11968	84	25	interpreted	interpret	VERB
american_scientific_journal-11968	84	26	differently	differently	ADV
american_scientific_journal-11968	84	27	under	under	ADP
american_scientific_journal-11968	84	28	the	the	DET
american_scientific_journal-11968	84	29	same	same	ADJ
american_scientific_journal-11968	84	30	regulation	regulation	NOUN
american_scientific_journal-11968	84	31	,	,	PUNCT
american_scientific_journal-11968	84	32	which	which	PRON
american_scientific_journal-11968	84	33	further	far	ADV
american_scientific_journal-11968	84	34	increases	increase	VERB
american_scientific_journal-11968	84	35	tax	tax	NOUN
american_scientific_journal-11968	84	36	risks	risk	NOUN
american_scientific_journal-11968	84	37	.	.	PUNCT
american_scientific_journal-11968	85	1	3.2	3.2	NUM
american_scientific_journal-11968	85	2	.	.	PUNCT
american_scientific_journal-11968	86	1	security	security	NOUN
american_scientific_journal-11968	86	2	of	of	ADP
american_scientific_journal-11968	86	3	data	datum	NOUN
american_scientific_journal-11968	86	4	and	and	CCONJ
american_scientific_journal-11968	86	5	information	information	NOUN
american_scientific_journal-11968	86	6	under	under	ADP
american_scientific_journal-11968	86	7	tax	tax	NOUN
american_scientific_journal-11968	86	8	automation	automation	NOUN
american_scientific_journal-11968	86	9	the	the	DET
american_scientific_journal-11968	86	10	stability	stability	NOUN
american_scientific_journal-11968	86	11	and	and	CCONJ
american_scientific_journal-11968	86	12	security	security	NOUN
american_scientific_journal-11968	86	13	of	of	ADP
american_scientific_journal-11968	86	14	data	datum	NOUN
american_scientific_journal-11968	86	15	and	and	CCONJ
american_scientific_journal-11968	86	16	information	information	NOUN
american_scientific_journal-11968	86	17	stored	store	VERB
american_scientific_journal-11968	86	18	within	within	ADP
american_scientific_journal-11968	86	19	tax	tax	NOUN
american_scientific_journal-11968	86	20	automation	automation	NOUN
american_scientific_journal-11968	86	21	systems	system	NOUN
american_scientific_journal-11968	86	22	are	be	AUX
american_scientific_journal-11968	86	23	crucial	crucial	ADJ
american_scientific_journal-11968	86	24	for	for	ADP
american_scientific_journal-11968	86	25	long	long	ADJ
american_scientific_journal-11968	86	26	-	-	PUNCT
american_scientific_journal-11968	86	27	term	term	NOUN
american_scientific_journal-11968	86	28	productivity	productivity	NOUN
american_scientific_journal-11968	86	29	.	.	PUNCT
american_scientific_journal-11968	87	1	in	in	ADP
american_scientific_journal-11968	87	2	this	this	DET
american_scientific_journal-11968	87	3	context	context	NOUN
american_scientific_journal-11968	87	4	,	,	PUNCT
american_scientific_journal-11968	87	5	stability	stability	NOUN
american_scientific_journal-11968	87	6	and	and	CCONJ
american_scientific_journal-11968	87	7	security	security	NOUN
american_scientific_journal-11968	87	8	refer	refer	VERB
american_scientific_journal-11968	87	9	to	to	ADP
american_scientific_journal-11968	87	10	the	the	DET
american_scientific_journal-11968	87	11	frequency	frequency	NOUN
american_scientific_journal-11968	87	12	of	of	ADP
american_scientific_journal-11968	87	13	system	system	NOUN
american_scientific_journal-11968	87	14	malfunctions	malfunction	NOUN
american_scientific_journal-11968	87	15	and	and	CCONJ
american_scientific_journal-11968	87	16	the	the	DET
american_scientific_journal-11968	87	17	protection	protection	NOUN
american_scientific_journal-11968	87	18	of	of	ADP
american_scientific_journal-11968	87	19	sensitive	sensitive	ADJ
american_scientific_journal-11968	87	20	tax	tax	NOUN
american_scientific_journal-11968	87	21	information	information	NOUN
american_scientific_journal-11968	87	22	.	.	PUNCT
american_scientific_journal-11968	88	1	understanding	understand	VERB
american_scientific_journal-11968	88	2	potential	potential	ADJ
american_scientific_journal-11968	88	3	malfunctions	malfunction	NOUN
american_scientific_journal-11968	88	4	and	and	CCONJ
american_scientific_journal-11968	88	5	vulnerabilities	vulnerability	NOUN
american_scientific_journal-11968	88	6	is	be	AUX
american_scientific_journal-11968	88	7	essential	essential	ADJ
american_scientific_journal-11968	88	8	to	to	ADP
american_scientific_journal-11968	88	9	evaluating	evaluate	VERB
american_scientific_journal-11968	88	10	the	the	DET
american_scientific_journal-11968	88	11	performance	performance	NOUN
american_scientific_journal-11968	88	12	of	of	ADP
american_scientific_journal-11968	88	13	tax	tax	NOUN
american_scientific_journal-11968	88	14	automation	automation	NOUN
american_scientific_journal-11968	88	15	in	in	ADP
american_scientific_journal-11968	88	16	serving	serve	VERB
american_scientific_journal-11968	88	17	foreign	foreign	ADJ
american_scientific_journal-11968	88	18	non	non	NOUN
american_scientific_journal-11968	88	19	-	-	NOUN
american_scientific_journal-11968	88	20	residents	resident	NOUN
american_scientific_journal-11968	88	21	and	and	CCONJ
american_scientific_journal-11968	88	22	foreign	foreign	ADJ
american_scientific_journal-11968	88	23	entities	entity	NOUN
american_scientific_journal-11968	88	24	.	.	PUNCT
american_scientific_journal-11968	89	1	frequent	frequent	ADJ
american_scientific_journal-11968	89	2	malfunctions	malfunction	NOUN
american_scientific_journal-11968	89	3	or	or	CCONJ
american_scientific_journal-11968	89	4	unusually	unusually	ADV
american_scientific_journal-11968	89	5	slow	slow	ADJ
american_scientific_journal-11968	89	6	system	system	NOUN
american_scientific_journal-11968	89	7	performance	performance	NOUN
american_scientific_journal-11968	89	8	can	can	AUX
american_scientific_journal-11968	89	9	be	be	AUX
american_scientific_journal-11968	89	10	burdensome	burdensome	ADJ
american_scientific_journal-11968	89	11	,	,	PUNCT
american_scientific_journal-11968	89	12	as	as	SCONJ
american_scientific_journal-11968	89	13	they	they	PRON
american_scientific_journal-11968	89	14	directly	directly	ADV
american_scientific_journal-11968	89	15	affect	affect	VERB
american_scientific_journal-11968	89	16	the	the	DET
american_scientific_journal-11968	89	17	accuracy	accuracy	NOUN
american_scientific_journal-11968	89	18	and	and	CCONJ
american_scientific_journal-11968	89	19	efficiency	efficiency	NOUN
american_scientific_journal-11968	89	20	of	of	ADP
american_scientific_journal-11968	89	21	tax	tax	NOUN
american_scientific_journal-11968	89	22	data	datum	NOUN
american_scientific_journal-11968	89	23	processing	processing	NOUN
american_scientific_journal-11968	89	24	.	.	PUNCT
american_scientific_journal-11968	90	1	this	this	PRON
american_scientific_journal-11968	90	2	may	may	AUX
american_scientific_journal-11968	90	3	lead	lead	VERB
american_scientific_journal-11968	90	4	to	to	ADP
american_scientific_journal-11968	90	5	tax	tax	NOUN
american_scientific_journal-11968	90	6	declaration	declaration	NOUN
american_scientific_journal-11968	90	7	delays	delay	NOUN
american_scientific_journal-11968	90	8	,	,	PUNCT
american_scientific_journal-11968	90	9	data	datum	NOUN
american_scientific_journal-11968	90	10	loss	loss	NOUN
american_scientific_journal-11968	90	11	,	,	PUNCT
american_scientific_journal-11968	90	12	and	and	CCONJ
american_scientific_journal-11968	90	13	other	other	ADJ
american_scientific_journal-11968	90	14	tax	tax	NOUN
american_scientific_journal-11968	90	15	-	-	PUNCT
american_scientific_journal-11968	90	16	related	relate	VERB
american_scientific_journal-11968	90	17	issues	issue	NOUN
american_scientific_journal-11968	90	18	.	.	PUNCT
american_scientific_journal-11968	91	1	additionally	additionally	ADV
american_scientific_journal-11968	91	2	,	,	PUNCT
american_scientific_journal-11968	91	3	instability	instability	NOUN
american_scientific_journal-11968	91	4	and	and	CCONJ
american_scientific_journal-11968	91	5	weak	weak	ADJ
american_scientific_journal-11968	91	6	protections	protection	NOUN
american_scientific_journal-11968	91	7	within	within	ADP
american_scientific_journal-11968	91	8	tax	tax	NOUN
american_scientific_journal-11968	91	9	information	information	NOUN
american_scientific_journal-11968	91	10	systems	system	NOUN
american_scientific_journal-11968	91	11	can	can	AUX
american_scientific_journal-11968	91	12	result	result	VERB
american_scientific_journal-11968	91	13	in	in	ADP
american_scientific_journal-11968	91	14	late	late	ADJ
american_scientific_journal-11968	91	15	tax	tax	NOUN
american_scientific_journal-11968	91	16	filings	filing	NOUN
american_scientific_journal-11968	91	17	,	,	PUNCT
american_scientific_journal-11968	91	18	which	which	PRON
american_scientific_journal-11968	91	19	are	be	AUX
american_scientific_journal-11968	91	20	often	often	ADV
american_scientific_journal-11968	91	21	associated	associate	VERB
american_scientific_journal-11968	91	22	with	with	ADP
american_scientific_journal-11968	91	23	severe	severe	ADJ
american_scientific_journal-11968	91	24	penalties	penalty	NOUN
american_scientific_journal-11968	91	25	,	,	PUNCT
american_scientific_journal-11968	91	26	thereby	thereby	ADV
american_scientific_journal-11968	91	27	increasing	increase	VERB
american_scientific_journal-11968	91	28	economic	economic	ADJ
american_scientific_journal-11968	91	29	losses	loss	NOUN
american_scientific_journal-11968	91	30	and	and	CCONJ
american_scientific_journal-11968	91	31	tax	tax	NOUN
american_scientific_journal-11968	91	32	risks	risk	NOUN
american_scientific_journal-11968	91	33	.	.	PUNCT
american_scientific_journal-11968	92	1	weak	weak	ADJ
american_scientific_journal-11968	92	2	cybersecurity	cybersecurity	NOUN
american_scientific_journal-11968	92	3	and	and	CCONJ
american_scientific_journal-11968	92	4	inadequate	inadequate	ADJ
american_scientific_journal-11968	92	5	privacy	privacy	NOUN
american_scientific_journal-11968	92	6	measures	measure	NOUN
american_scientific_journal-11968	92	7	can	can	AUX
american_scientific_journal-11968	92	8	further	far	ADV
american_scientific_journal-11968	92	9	cause	cause	VERB
american_scientific_journal-11968	92	10	data	datum	NOUN
american_scientific_journal-11968	92	11	breaches	breach	NOUN
american_scientific_journal-11968	92	12	.	.	PUNCT
american_scientific_journal-11968	93	1	such	such	ADJ
american_scientific_journal-11968	93	2	breaches	breach	NOUN
american_scientific_journal-11968	93	3	may	may	AUX
american_scientific_journal-11968	93	4	require	require	VERB
american_scientific_journal-11968	93	5	the	the	DET
american_scientific_journal-11968	93	6	re	re	NOUN
american_scientific_journal-11968	93	7	-	-	NOUN
american_scientific_journal-11968	93	8	entry	entry	NOUN
american_scientific_journal-11968	93	9	of	of	ADP
american_scientific_journal-11968	93	10	data	datum	NOUN
american_scientific_journal-11968	93	11	to	to	PART
american_scientific_journal-11968	93	12	complete	complete	VERB
american_scientific_journal-11968	93	13	tax	tax	NOUN
american_scientific_journal-11968	93	14	reporting	reporting	NOUN
american_scientific_journal-11968	93	15	requirements	requirement	NOUN
american_scientific_journal-11968	93	16	,	,	PUNCT
american_scientific_journal-11968	93	17	which	which	PRON
american_scientific_journal-11968	93	18	is	be	AUX
american_scientific_journal-11968	93	19	time	time	NOUN
american_scientific_journal-11968	93	20	-	-	PUNCT
american_scientific_journal-11968	93	21	consuming	consume	VERB
american_scientific_journal-11968	93	22	and	and	CCONJ
american_scientific_journal-11968	93	23	reduces	reduce	VERB
american_scientific_journal-11968	93	24	work	work	NOUN
american_scientific_journal-11968	93	25	efficiency	efficiency	NOUN
american_scientific_journal-11968	93	26	.	.	PUNCT
american_scientific_journal-11968	94	1	therefore	therefore	ADV
american_scientific_journal-11968	94	2	,	,	PUNCT
american_scientific_journal-11968	94	3	ensuring	ensure	VERB
american_scientific_journal-11968	94	4	the	the	DET
american_scientific_journal-11968	94	5	securitization	securitization	NOUN
american_scientific_journal-11968	94	6	of	of	ADP
american_scientific_journal-11968	94	7	data	datum	NOUN
american_scientific_journal-11968	94	8	and	and	CCONJ
american_scientific_journal-11968	94	9	the	the	DET
american_scientific_journal-11968	94	10	stability	stability	NOUN
american_scientific_journal-11968	94	11	of	of	ADP
american_scientific_journal-11968	94	12	data	datum	NOUN
american_scientific_journal-11968	94	13	processing	processing	NOUN
american_scientific_journal-11968	94	14	is	be	AUX
american_scientific_journal-11968	94	15	critically	critically	ADV
american_scientific_journal-11968	94	16	important	important	ADJ
american_scientific_journal-11968	94	17	to	to	PART
american_scientific_journal-11968	94	18	maximize	maximize	VERB
american_scientific_journal-11968	94	19	the	the	DET
american_scientific_journal-11968	94	20	effectiveness	effectiveness	NOUN
american_scientific_journal-11968	94	21	and	and	CCONJ
american_scientific_journal-11968	94	22	usability	usability	NOUN
american_scientific_journal-11968	94	23	of	of	ADP
american_scientific_journal-11968	94	24	tax	tax	NOUN
american_scientific_journal-11968	94	25	automation	automation	NOUN
american_scientific_journal-11968	94	26	.	.	PUNCT
american_scientific_journal-11968	95	1	3.3	3.3	NUM
american_scientific_journal-11968	95	2	.	.	PUNCT
american_scientific_journal-11968	95	3	competency	competency	NOUN
american_scientific_journal-11968	95	4	of	of	ADP
american_scientific_journal-11968	95	5	tax	tax	NOUN
american_scientific_journal-11968	95	6	professionals	professional	NOUN
american_scientific_journal-11968	95	7	with	with	ADP
american_scientific_journal-11968	95	8	the	the	DET
american_scientific_journal-11968	95	9	usage	usage	NOUN
american_scientific_journal-11968	95	10	of	of	ADP
american_scientific_journal-11968	95	11	tax	tax	NOUN
american_scientific_journal-11968	95	12	automation	automation	NOUN
american_scientific_journal-11968	95	13	perhaps	perhaps	ADV
american_scientific_journal-11968	95	14	one	one	NUM
american_scientific_journal-11968	95	15	of	of	ADP
american_scientific_journal-11968	95	16	the	the	DET
american_scientific_journal-11968	95	17	most	most	ADV
american_scientific_journal-11968	95	18	important	important	ADJ
american_scientific_journal-11968	95	19	obstacles	obstacle	NOUN
american_scientific_journal-11968	95	20	in	in	ADP
american_scientific_journal-11968	95	21	the	the	DET
american_scientific_journal-11968	95	22	implementation	implementation	NOUN
american_scientific_journal-11968	95	23	of	of	ADP
american_scientific_journal-11968	95	24	tax	tax	NOUN
american_scientific_journal-11968	95	25	automation	automation	NOUN
american_scientific_journal-11968	95	26	is	be	AUX
american_scientific_journal-11968	95	27	the	the	DET
american_scientific_journal-11968	95	28	competency	competency	NOUN
american_scientific_journal-11968	95	29	and	and	CCONJ
american_scientific_journal-11968	95	30	skill	skill	NOUN
american_scientific_journal-11968	95	31	of	of	ADP
american_scientific_journal-11968	95	32	tax	tax	NOUN
american_scientific_journal-11968	95	33	professionals	professional	NOUN
american_scientific_journal-11968	95	34	responsible	responsible	ADJ
american_scientific_journal-11968	95	35	for	for	ADP
american_scientific_journal-11968	95	36	handling	handle	VERB
american_scientific_journal-11968	95	37	tax	tax	NOUN
american_scientific_journal-11968	95	38	matters	matter	NOUN
american_scientific_journal-11968	95	39	for	for	ADP
american_scientific_journal-11968	95	40	foreign	foreign	ADJ
american_scientific_journal-11968	95	41	non	non	NOUN
american_scientific_journal-11968	95	42	-	-	NOUN
american_scientific_journal-11968	95	43	residents	resident	NOUN
american_scientific_journal-11968	95	44	and	and	CCONJ
american_scientific_journal-11968	95	45	foreign	foreign	ADJ
american_scientific_journal-11968	95	46	entities	entity	NOUN
american_scientific_journal-11968	95	47	.	.	PUNCT
american_scientific_journal-11968	96	1	given	give	VERB
american_scientific_journal-11968	96	2	the	the	DET
american_scientific_journal-11968	96	3	constant	constant	ADJ
american_scientific_journal-11968	96	4	innovation	innovation	NOUN
american_scientific_journal-11968	96	5	brought	bring	VERB
american_scientific_journal-11968	96	6	about	about	ADP
american_scientific_journal-11968	96	7	by	by	ADP
american_scientific_journal-11968	96	8	technology	technology	NOUN
american_scientific_journal-11968	96	9	and	and	CCONJ
american_scientific_journal-11968	96	10	tax	tax	NOUN
american_scientific_journal-11968	96	11	automation	automation	NOUN
american_scientific_journal-11968	96	12	,	,	PUNCT
american_scientific_journal-11968	96	13	the	the	DET
american_scientific_journal-11968	96	14	role	role	NOUN
american_scientific_journal-11968	96	15	of	of	ADP
american_scientific_journal-11968	96	16	tax	tax	NOUN
american_scientific_journal-11968	96	17	professionals	professional	NOUN
american_scientific_journal-11968	96	18	has	have	AUX
american_scientific_journal-11968	96	19	become	become	VERB
american_scientific_journal-11968	96	20	even	even	ADV
american_scientific_journal-11968	96	21	more	more	ADV
american_scientific_journal-11968	96	22	critical	critical	ADJ
american_scientific_journal-11968	96	23	in	in	ADP
american_scientific_journal-11968	96	24	navigating	navigate	VERB
american_scientific_journal-11968	96	25	tax	tax	NOUN
american_scientific_journal-11968	96	26	regulations	regulation	NOUN
american_scientific_journal-11968	96	27	and	and	CCONJ
american_scientific_journal-11968	96	28	policies	policy	NOUN
american_scientific_journal-11968	96	29	.	.	PUNCT
american_scientific_journal-11968	97	1	the	the	DET
american_scientific_journal-11968	97	2	advancement	advancement	NOUN
american_scientific_journal-11968	97	3	of	of	ADP
american_scientific_journal-11968	97	4	tax	tax	NOUN
american_scientific_journal-11968	97	5	automation	automation	NOUN
american_scientific_journal-11968	97	6	means	mean	VERB
american_scientific_journal-11968	97	7	that	that	SCONJ
american_scientific_journal-11968	97	8	tax	tax	NOUN
american_scientific_journal-11968	97	9	professionals	professional	NOUN
american_scientific_journal-11968	97	10	need	need	VERB
american_scientific_journal-11968	97	11	to	to	PART
american_scientific_journal-11968	97	12	have	have	VERB
american_scientific_journal-11968	97	13	a	a	DET
american_scientific_journal-11968	97	14	deeper	deep	ADJ
american_scientific_journal-11968	97	15	understanding	understanding	NOUN
american_scientific_journal-11968	97	16	of	of	ADP
american_scientific_journal-11968	97	17	general	general	ADJ
american_scientific_journal-11968	97	18	tax	tax	NOUN
american_scientific_journal-11968	97	19	law	law	NOUN
american_scientific_journal-11968	97	20	and	and	CCONJ
american_scientific_journal-11968	97	21	accounting	accounting	NOUN
american_scientific_journal-11968	97	22	principles	principle	NOUN
american_scientific_journal-11968	97	23	to	to	PART
american_scientific_journal-11968	97	24	accurately	accurately	ADV
american_scientific_journal-11968	97	25	interpret	interpret	VERB
american_scientific_journal-11968	97	26	the	the	DET
american_scientific_journal-11968	97	27	tax	tax	NOUN
american_scientific_journal-11968	97	28	information	information	NOUN
american_scientific_journal-11968	97	29	provided	provide	VERB
american_scientific_journal-11968	97	30	by	by	ADP
american_scientific_journal-11968	97	31	various	various	ADJ
american_scientific_journal-11968	97	32	tax	tax	NOUN
american_scientific_journal-11968	97	33	software	software	NOUN
american_scientific_journal-11968	97	34	.	.	PUNCT
american_scientific_journal-11968	98	1	additionally	additionally	ADV
american_scientific_journal-11968	98	2	,	,	PUNCT
american_scientific_journal-11968	98	3	tax	tax	NOUN
american_scientific_journal-11968	98	4	professionals	professional	NOUN
american_scientific_journal-11968	98	5	must	must	AUX
american_scientific_journal-11968	98	6	continuously	continuously	ADV
american_scientific_journal-11968	98	7	update	update	VERB
american_scientific_journal-11968	98	8	their	their	PRON
american_scientific_journal-11968	98	9	technological	technological	ADJ
american_scientific_journal-11968	98	10	skills	skill	NOUN
american_scientific_journal-11968	98	11	to	to	PART
american_scientific_journal-11968	98	12	navigate	navigate	VERB
american_scientific_journal-11968	98	13	information	information	NOUN
american_scientific_journal-11968	98	14	technology	technology	NOUN
american_scientific_journal-11968	98	15	,	,	PUNCT
american_scientific_journal-11968	98	16	tax	tax	NOUN
american_scientific_journal-11968	98	17	regulations	regulation	NOUN
american_scientific_journal-11968	98	18	,	,	PUNCT
american_scientific_journal-11968	98	19	data	datum	NOUN
american_scientific_journal-11968	98	20	analysis	analysis	NOUN
american_scientific_journal-11968	98	21	,	,	PUNCT
american_scientific_journal-11968	98	22	and	and	CCONJ
american_scientific_journal-11968	98	23	other	other	ADJ
american_scientific_journal-11968	98	24	aspects	aspect	NOUN
american_scientific_journal-11968	98	25	related	relate	VERB
american_scientific_journal-11968	98	26	to	to	ADP
american_scientific_journal-11968	98	27	the	the	DET
american_scientific_journal-11968	98	28	use	use	NOUN
american_scientific_journal-11968	98	29	of	of	ADP
american_scientific_journal-11968	98	30	technology	technology	NOUN
american_scientific_journal-11968	98	31	in	in	ADP
american_scientific_journal-11968	98	32	tax	tax	NOUN
american_scientific_journal-11968	98	33	management	management	NOUN
american_scientific_journal-11968	98	34	.	.	PUNCT
american_scientific_journal-11968	99	1	this	this	PRON
american_scientific_journal-11968	99	2	means	mean	VERB
american_scientific_journal-11968	99	3	that	that	SCONJ
american_scientific_journal-11968	99	4	tax	tax	NOUN
american_scientific_journal-11968	99	5	professionals	professional	NOUN
american_scientific_journal-11968	99	6	require	require	VERB
american_scientific_journal-11968	99	7	more	more	ADV
american_scientific_journal-11968	99	8	advanced	advanced	ADJ
american_scientific_journal-11968	99	9	skills	skill	NOUN
american_scientific_journal-11968	99	10	and	and	CCONJ
american_scientific_journal-11968	99	11	knowledge	knowledge	NOUN
american_scientific_journal-11968	99	12	to	to	PART
american_scientific_journal-11968	99	13	fully	fully	ADV
american_scientific_journal-11968	99	14	leverage	leverage	VERB
american_scientific_journal-11968	99	15	the	the	DET
american_scientific_journal-11968	99	16	benefits	benefit	NOUN
american_scientific_journal-11968	99	17	of	of	ADP
american_scientific_journal-11968	99	18	tax	tax	NOUN
american_scientific_journal-11968	99	19	automation	automation	NOUN
american_scientific_journal-11968	99	20	.	.	PUNCT
american_scientific_journal-11968	100	1	a	a	DET
american_scientific_journal-11968	100	2	lack	lack	NOUN
american_scientific_journal-11968	100	3	of	of	ADP
american_scientific_journal-11968	100	4	proficiency	proficiency	NOUN
american_scientific_journal-11968	100	5	in	in	ADP
american_scientific_journal-11968	100	6	either	either	CCONJ
american_scientific_journal-11968	100	7	the	the	DET
american_scientific_journal-11968	100	8	fundamental	fundamental	ADJ
american_scientific_journal-11968	100	9	understanding	understanding	NOUN
american_scientific_journal-11968	100	10	of	of	ADP
american_scientific_journal-11968	100	11	taxation	taxation	NOUN
american_scientific_journal-11968	100	12	or	or	CCONJ
american_scientific_journal-11968	100	13	in	in	ADP
american_scientific_journal-11968	100	14	technological	technological	ADJ
american_scientific_journal-11968	100	15	skills	skill	NOUN
american_scientific_journal-11968	100	16	can	can	AUX
american_scientific_journal-11968	100	17	ultimately	ultimately	ADV
american_scientific_journal-11968	100	18	affect	affect	VERB
american_scientific_journal-11968	100	19	work	work	NOUN
american_scientific_journal-11968	100	20	efficiency	efficiency	NOUN
american_scientific_journal-11968	100	21	,	,	PUNCT
american_scientific_journal-11968	100	22	american	american	ADJ
american_scientific_journal-11968	100	23	academic	academic	ADJ
american_scientific_journal-11968	100	24	scientific	scientific	ADJ
american_scientific_journal-11968	100	25	research	research	NOUN
american_scientific_journal-11968	100	26	journal	journal	NOUN
american_scientific_journal-11968	100	27	for	for	ADP
american_scientific_journal-11968	100	28	engineering	engineering	NOUN
american_scientific_journal-11968	100	29	,	,	PUNCT
american_scientific_journal-11968	100	30	technology	technology	NOUN
american_scientific_journal-11968	100	31	,	,	PUNCT
american_scientific_journal-11968	100	32	and	and	CCONJ
american_scientific_journal-11968	100	33	sciences	science	NOUN
american_scientific_journal-11968	100	34	(	(	PUNCT
american_scientific_journal-11968	100	35	asrjets	asrjet	NOUN
american_scientific_journal-11968	100	36	)	)	PUNCT
american_scientific_journal-11968	100	37	volume	volume	NOUN
american_scientific_journal-11968	100	38	102	102	NUM
american_scientific_journal-11968	100	39	,	,	PUNCT
american_scientific_journal-11968	100	40	no	no	DET
american_scientific_journal-11968	100	41	1	1	NUM
american_scientific_journal-11968	100	42	,	,	PUNCT
american_scientific_journal-11968	100	43	pp	pp	ADV
american_scientific_journal-11968	100	44	469	469	NUM
american_scientific_journal-11968	100	45	-	-	SYM
american_scientific_journal-11968	100	46	476	476	NUM
american_scientific_journal-11968	100	47	474	474	NUM
american_scientific_journal-11968	100	48	leading	lead	VERB
american_scientific_journal-11968	100	49	to	to	ADP
american_scientific_journal-11968	100	50	inaccurate	inaccurate	ADJ
american_scientific_journal-11968	100	51	data	datum	NOUN
american_scientific_journal-11968	100	52	and	and	CCONJ
american_scientific_journal-11968	100	53	incorrect	incorrect	ADJ
american_scientific_journal-11968	100	54	tax	tax	NOUN
american_scientific_journal-11968	100	55	compliance	compliance	NOUN
american_scientific_journal-11968	100	56	for	for	ADP
american_scientific_journal-11968	100	57	foreign	foreign	ADJ
american_scientific_journal-11968	100	58	non	non	NOUN
american_scientific_journal-11968	100	59	-	-	NOUN
american_scientific_journal-11968	100	60	residents	resident	NOUN
american_scientific_journal-11968	100	61	and	and	CCONJ
american_scientific_journal-11968	100	62	foreign	foreign	ADJ
american_scientific_journal-11968	100	63	entities	entity	NOUN
american_scientific_journal-11968	100	64	.	.	PUNCT
american_scientific_journal-11968	101	1	given	give	VERB
american_scientific_journal-11968	101	2	the	the	DET
american_scientific_journal-11968	101	3	constant	constant	ADJ
american_scientific_journal-11968	101	4	changes	change	NOUN
american_scientific_journal-11968	101	5	in	in	ADP
american_scientific_journal-11968	101	6	tax	tax	NOUN
american_scientific_journal-11968	101	7	regulations	regulation	NOUN
american_scientific_journal-11968	101	8	and	and	CCONJ
american_scientific_journal-11968	101	9	policies	policy	NOUN
american_scientific_journal-11968	101	10	,	,	PUNCT
american_scientific_journal-11968	101	11	tax	tax	NOUN
american_scientific_journal-11968	101	12	professionals	professional	NOUN
american_scientific_journal-11968	101	13	must	must	AUX
american_scientific_journal-11968	101	14	be	be	AUX
american_scientific_journal-11968	101	15	able	able	ADJ
american_scientific_journal-11968	101	16	to	to	PART
american_scientific_journal-11968	101	17	quickly	quickly	ADV
american_scientific_journal-11968	101	18	adapt	adapt	VERB
american_scientific_journal-11968	101	19	and	and	CCONJ
american_scientific_journal-11968	101	20	learn	learn	VERB
american_scientific_journal-11968	101	21	about	about	ADP
american_scientific_journal-11968	101	22	these	these	DET
american_scientific_journal-11968	101	23	changes	change	NOUN
american_scientific_journal-11968	101	24	to	to	PART
american_scientific_journal-11968	101	25	ensure	ensure	VERB
american_scientific_journal-11968	101	26	accurate	accurate	ADJ
american_scientific_journal-11968	101	27	and	and	CCONJ
american_scientific_journal-11968	101	28	complete	complete	ADJ
american_scientific_journal-11968	101	29	tax	tax	NOUN
american_scientific_journal-11968	101	30	compliance	compliance	NOUN
american_scientific_journal-11968	101	31	.	.	PUNCT
american_scientific_journal-11968	102	1	in	in	ADP
american_scientific_journal-11968	102	2	reality	reality	NOUN
american_scientific_journal-11968	102	3	,	,	PUNCT
american_scientific_journal-11968	102	4	many	many	ADJ
american_scientific_journal-11968	102	5	tax	tax	NOUN
american_scientific_journal-11968	102	6	professionals	professional	NOUN
american_scientific_journal-11968	102	7	lack	lack	VERB
american_scientific_journal-11968	102	8	up	up	ADP
american_scientific_journal-11968	102	9	-	-	PUNCT
american_scientific_journal-11968	102	10	to	to	ADP
american_scientific_journal-11968	102	11	-	-	PUNCT
american_scientific_journal-11968	102	12	date	date	NOUN
american_scientific_journal-11968	102	13	tax	tax	NOUN
american_scientific_journal-11968	102	14	knowledge	knowledge	NOUN
american_scientific_journal-11968	102	15	aligned	align	VERB
american_scientific_journal-11968	102	16	with	with	ADP
american_scientific_journal-11968	102	17	the	the	DET
american_scientific_journal-11968	102	18	latest	late	ADJ
american_scientific_journal-11968	102	19	policies	policy	NOUN
american_scientific_journal-11968	102	20	and	and	CCONJ
american_scientific_journal-11968	102	21	regulations	regulation	NOUN
american_scientific_journal-11968	102	22	.	.	PUNCT
american_scientific_journal-11968	103	1	this	this	PRON
american_scientific_journal-11968	103	2	consequently	consequently	ADV
american_scientific_journal-11968	103	3	makes	make	VERB
american_scientific_journal-11968	103	4	it	it	PRON
american_scientific_journal-11968	103	5	more	more	ADV
american_scientific_journal-11968	103	6	difficult	difficult	ADJ
american_scientific_journal-11968	103	7	and	and	CCONJ
american_scientific_journal-11968	103	8	time	time	NOUN
american_scientific_journal-11968	103	9	-	-	PUNCT
american_scientific_journal-11968	103	10	consuming	consume	VERB
american_scientific_journal-11968	103	11	to	to	PART
american_scientific_journal-11968	103	12	apply	apply	VERB
american_scientific_journal-11968	103	13	tax	tax	NOUN
american_scientific_journal-11968	103	14	regulations	regulation	NOUN
american_scientific_journal-11968	103	15	effectively	effectively	ADV
american_scientific_journal-11968	103	16	for	for	ADP
american_scientific_journal-11968	103	17	tax	tax	NOUN
american_scientific_journal-11968	103	18	planning	planning	NOUN
american_scientific_journal-11968	103	19	and	and	CCONJ
american_scientific_journal-11968	103	20	risk	risk	NOUN
american_scientific_journal-11968	103	21	management	management	NOUN
american_scientific_journal-11968	103	22	.	.	PUNCT
american_scientific_journal-11968	104	1	there	there	PRON
american_scientific_journal-11968	104	2	are	be	VERB
american_scientific_journal-11968	104	3	numerous	numerous	ADJ
american_scientific_journal-11968	104	4	nuances	nuance	NOUN
american_scientific_journal-11968	104	5	involved	involve	VERB
american_scientific_journal-11968	104	6	in	in	ADP
american_scientific_journal-11968	104	7	fully	fully	ADV
american_scientific_journal-11968	104	8	taking	take	VERB
american_scientific_journal-11968	104	9	advantage	advantage	NOUN
american_scientific_journal-11968	104	10	of	of	ADP
american_scientific_journal-11968	104	11	deductions	deduction	NOUN
american_scientific_journal-11968	104	12	,	,	PUNCT
american_scientific_journal-11968	104	13	as	as	SCONJ
american_scientific_journal-11968	104	14	they	they	PRON
american_scientific_journal-11968	104	15	often	often	ADV
american_scientific_journal-11968	104	16	come	come	VERB
american_scientific_journal-11968	104	17	with	with	ADP
american_scientific_journal-11968	104	18	specific	specific	ADJ
american_scientific_journal-11968	104	19	conditions	condition	NOUN
american_scientific_journal-11968	104	20	and	and	CCONJ
american_scientific_journal-11968	104	21	operational	operational	ADJ
american_scientific_journal-11968	104	22	procedures	procedure	NOUN
american_scientific_journal-11968	104	23	.	.	PUNCT
american_scientific_journal-11968	105	1	these	these	DET
american_scientific_journal-11968	105	2	complexities	complexity	NOUN
american_scientific_journal-11968	105	3	further	far	ADV
american_scientific_journal-11968	105	4	emphasize	emphasize	VERB
american_scientific_journal-11968	105	5	the	the	DET
american_scientific_journal-11968	105	6	need	need	NOUN
american_scientific_journal-11968	105	7	for	for	SCONJ
american_scientific_journal-11968	105	8	tax	tax	NOUN
american_scientific_journal-11968	105	9	professionals	professional	NOUN
american_scientific_journal-11968	105	10	to	to	PART
american_scientific_journal-11968	105	11	be	be	AUX
american_scientific_journal-11968	105	12	more	more	ADV
american_scientific_journal-11968	105	13	competent	competent	ADJ
american_scientific_journal-11968	105	14	not	not	PART
american_scientific_journal-11968	105	15	only	only	ADV
american_scientific_journal-11968	105	16	in	in	ADP
american_scientific_journal-11968	105	17	complying	comply	VERB
american_scientific_journal-11968	105	18	with	with	ADP
american_scientific_journal-11968	105	19	current	current	ADJ
american_scientific_journal-11968	105	20	tax	tax	NOUN
american_scientific_journal-11968	105	21	regulations	regulation	NOUN
american_scientific_journal-11968	105	22	but	but	CCONJ
american_scientific_journal-11968	105	23	also	also	ADV
american_scientific_journal-11968	105	24	in	in	ADP
american_scientific_journal-11968	105	25	proactively	proactively	ADV
american_scientific_journal-11968	105	26	planning	plan	VERB
american_scientific_journal-11968	105	27	to	to	PART
american_scientific_journal-11968	105	28	achieve	achieve	VERB
american_scientific_journal-11968	105	29	optimal	optimal	ADJ
american_scientific_journal-11968	105	30	tax	tax	NOUN
american_scientific_journal-11968	105	31	outcomes	outcome	NOUN
american_scientific_journal-11968	105	32	.	.	PUNCT
american_scientific_journal-11968	106	1	4	4	X
american_scientific_journal-11968	106	2	.	.	X
american_scientific_journal-11968	106	3	obstacles	obstacle	NOUN
american_scientific_journal-11968	106	4	strategies	strategy	NOUN
american_scientific_journal-11968	106	5	to	to	PART
american_scientific_journal-11968	106	6	fully	fully	ADV
american_scientific_journal-11968	106	7	utilize	utilize	VERB
american_scientific_journal-11968	106	8	tax	tax	NOUN
american_scientific_journal-11968	106	9	automation	automation	NOUN
american_scientific_journal-11968	106	10	for	for	ADP
american_scientific_journal-11968	106	11	non	non	NOUN
american_scientific_journal-11968	106	12	-	-	NOUN
american_scientific_journal-11968	106	13	residents	resident	NOUN
american_scientific_journal-11968	106	14	and	and	CCONJ
american_scientific_journal-11968	106	15	foreign	foreign	ADJ
american_scientific_journal-11968	106	16	entities	entity	NOUN
american_scientific_journal-11968	106	17	4.1	4.1	NUM
american_scientific_journal-11968	106	18	.	.	PUNCT
american_scientific_journal-11968	107	1	complexity	complexity	NOUN
american_scientific_journal-11968	107	2	enhance	enhance	NOUN
american_scientific_journal-11968	107	3	training	training	NOUN
american_scientific_journal-11968	107	4	for	for	ADP
american_scientific_journal-11968	107	5	tax	tax	NOUN
american_scientific_journal-11968	107	6	professionals	professional	NOUN
american_scientific_journal-11968	107	7	on	on	ADP
american_scientific_journal-11968	107	8	tax	tax	NOUN
american_scientific_journal-11968	107	9	regulations	regulation	NOUN
american_scientific_journal-11968	107	10	and	and	CCONJ
american_scientific_journal-11968	107	11	tax	tax	NOUN
american_scientific_journal-11968	107	12	technology	technology	NOUN
american_scientific_journal-11968	107	13	given	give	VERB
american_scientific_journal-11968	107	14	the	the	DET
american_scientific_journal-11968	107	15	complexity	complexity	NOUN
american_scientific_journal-11968	107	16	and	and	CCONJ
american_scientific_journal-11968	107	17	continuous	continuous	ADJ
american_scientific_journal-11968	107	18	updates	update	NOUN
american_scientific_journal-11968	107	19	in	in	ADP
american_scientific_journal-11968	107	20	tax	tax	NOUN
american_scientific_journal-11968	107	21	policies	policy	NOUN
american_scientific_journal-11968	107	22	and	and	CCONJ
american_scientific_journal-11968	107	23	regulations	regulation	NOUN
american_scientific_journal-11968	108	1	,	,	PUNCT
american_scientific_journal-11968	108	2	it	it	PRON
american_scientific_journal-11968	108	3	is	be	AUX
american_scientific_journal-11968	108	4	vital	vital	ADJ
american_scientific_journal-11968	108	5	for	for	ADP
american_scientific_journal-11968	108	6	tax	tax	NOUN
american_scientific_journal-11968	108	7	professionals	professional	NOUN
american_scientific_journal-11968	108	8	not	not	PART
american_scientific_journal-11968	108	9	only	only	ADV
american_scientific_journal-11968	108	10	to	to	PART
american_scientific_journal-11968	108	11	stay	stay	VERB
american_scientific_journal-11968	108	12	informed	informed	ADJ
american_scientific_journal-11968	108	13	about	about	ADP
american_scientific_journal-11968	108	14	the	the	DET
american_scientific_journal-11968	108	15	latest	late	ADJ
american_scientific_journal-11968	108	16	tax	tax	NOUN
american_scientific_journal-11968	108	17	laws	law	NOUN
american_scientific_journal-11968	108	18	but	but	CCONJ
american_scientific_journal-11968	108	19	also	also	ADV
american_scientific_journal-11968	108	20	to	to	PART
american_scientific_journal-11968	108	21	be	be	AUX
american_scientific_journal-11968	108	22	competent	competent	ADJ
american_scientific_journal-11968	108	23	in	in	ADP
american_scientific_journal-11968	108	24	addressing	address	VERB
american_scientific_journal-11968	108	25	the	the	DET
american_scientific_journal-11968	108	26	various	various	ADJ
american_scientific_journal-11968	108	27	tax	tax	NOUN
american_scientific_journal-11968	108	28	concerns	concern	NOUN
american_scientific_journal-11968	108	29	of	of	ADP
american_scientific_journal-11968	108	30	non	non	NOUN
american_scientific_journal-11968	108	31	-	-	NOUN
american_scientific_journal-11968	108	32	residents	resident	NOUN
american_scientific_journal-11968	108	33	and	and	CCONJ
american_scientific_journal-11968	108	34	foreign	foreign	ADJ
american_scientific_journal-11968	108	35	entities	entity	NOUN
american_scientific_journal-11968	108	36	.	.	PUNCT
american_scientific_journal-11968	109	1	in	in	ADP
american_scientific_journal-11968	109	2	addition	addition	NOUN
american_scientific_journal-11968	109	3	,	,	PUNCT
american_scientific_journal-11968	109	4	tax	tax	NOUN
american_scientific_journal-11968	109	5	professionals	professional	NOUN
american_scientific_journal-11968	109	6	must	must	AUX
american_scientific_journal-11968	109	7	be	be	AUX
american_scientific_journal-11968	109	8	able	able	ADJ
american_scientific_journal-11968	109	9	to	to	PART
american_scientific_journal-11968	109	10	thoroughly	thoroughly	ADV
american_scientific_journal-11968	109	11	navigate	navigate	VERB
american_scientific_journal-11968	109	12	tax	tax	NOUN
american_scientific_journal-11968	109	13	software	software	NOUN
american_scientific_journal-11968	109	14	,	,	PUNCT
american_scientific_journal-11968	109	15	such	such	ADJ
american_scientific_journal-11968	109	16	as	as	ADP
american_scientific_journal-11968	109	17	tax	tax	NOUN
american_scientific_journal-11968	109	18	information	information	NOUN
american_scientific_journal-11968	109	19	management	management	NOUN
american_scientific_journal-11968	109	20	systems	system	NOUN
american_scientific_journal-11968	109	21	,	,	PUNCT
american_scientific_journal-11968	109	22	to	to	PART
american_scientific_journal-11968	109	23	deliver	deliver	VERB
american_scientific_journal-11968	109	24	high	high	ADJ
american_scientific_journal-11968	109	25	-	-	PUNCT
american_scientific_journal-11968	109	26	quality	quality	NOUN
american_scientific_journal-11968	109	27	tax	tax	NOUN
american_scientific_journal-11968	109	28	compliance	compliance	NOUN
american_scientific_journal-11968	109	29	and	and	CCONJ
american_scientific_journal-11968	109	30	planning	planning	NOUN
american_scientific_journal-11968	109	31	advice	advice	NOUN
american_scientific_journal-11968	109	32	to	to	ADP
american_scientific_journal-11968	109	33	non	non	NOUN
american_scientific_journal-11968	109	34	-	-	NOUN
american_scientific_journal-11968	109	35	residents	resident	NOUN
american_scientific_journal-11968	109	36	and	and	CCONJ
american_scientific_journal-11968	109	37	foreign	foreign	ADJ
american_scientific_journal-11968	109	38	entities	entity	NOUN
american_scientific_journal-11968	109	39	.	.	PUNCT
american_scientific_journal-11968	110	1	both	both	DET
american_scientific_journal-11968	110	2	federal	federal	ADJ
american_scientific_journal-11968	110	3	and	and	CCONJ
american_scientific_journal-11968	110	4	state	state	NOUN
american_scientific_journal-11968	110	5	tax	tax	NOUN
american_scientific_journal-11968	110	6	laws	law	NOUN
american_scientific_journal-11968	110	7	,	,	PUNCT
american_scientific_journal-11968	110	8	which	which	PRON
american_scientific_journal-11968	110	9	can	can	AUX
american_scientific_journal-11968	110	10	trigger	trigger	VERB
american_scientific_journal-11968	110	11	tax	tax	NOUN
american_scientific_journal-11968	110	12	reporting	reporting	NOUN
american_scientific_journal-11968	110	13	,	,	PUNCT
american_scientific_journal-11968	110	14	withholding	withholding	NOUN
american_scientific_journal-11968	110	15	,	,	PUNCT
american_scientific_journal-11968	110	16	and	and	CCONJ
american_scientific_journal-11968	110	17	payment	payment	NOUN
american_scientific_journal-11968	110	18	requirements	requirement	NOUN
american_scientific_journal-11968	110	19	,	,	PUNCT
american_scientific_journal-11968	110	20	must	must	AUX
american_scientific_journal-11968	110	21	be	be	AUX
american_scientific_journal-11968	110	22	accounted	account	VERB
american_scientific_journal-11968	110	23	for	for	ADP
american_scientific_journal-11968	110	24	by	by	ADP
american_scientific_journal-11968	110	25	tax	tax	NOUN
american_scientific_journal-11968	110	26	professionals	professional	NOUN
american_scientific_journal-11968	110	27	to	to	PART
american_scientific_journal-11968	110	28	ensure	ensure	VERB
american_scientific_journal-11968	110	29	full	full	ADJ
american_scientific_journal-11968	110	30	adherence	adherence	NOUN
american_scientific_journal-11968	110	31	to	to	ADP
american_scientific_journal-11968	110	32	irs	irs	PROPN
american_scientific_journal-11968	110	33	regulations	regulation	NOUN
american_scientific_journal-11968	110	34	.	.	PUNCT
american_scientific_journal-11968	111	1	a	a	DET
american_scientific_journal-11968	111	2	combination	combination	NOUN
american_scientific_journal-11968	111	3	of	of	ADP
american_scientific_journal-11968	111	4	continuous	continuous	ADJ
american_scientific_journal-11968	111	5	learning	learning	NOUN
american_scientific_journal-11968	111	6	and	and	CCONJ
american_scientific_journal-11968	111	7	training	training	NOUN
american_scientific_journal-11968	111	8	will	will	AUX
american_scientific_journal-11968	111	9	help	help	VERB
american_scientific_journal-11968	111	10	develop	develop	VERB
american_scientific_journal-11968	111	11	more	more	ADV
american_scientific_journal-11968	111	12	competent	competent	ADJ
american_scientific_journal-11968	111	13	tax	tax	NOUN
american_scientific_journal-11968	111	14	professionals	professional	NOUN
american_scientific_journal-11968	111	15	equipped	equip	VERB
american_scientific_journal-11968	111	16	to	to	PART
american_scientific_journal-11968	111	17	handle	handle	VERB
american_scientific_journal-11968	111	18	current	current	ADJ
american_scientific_journal-11968	111	19	and	and	CCONJ
american_scientific_journal-11968	111	20	future	future	ADJ
american_scientific_journal-11968	111	21	tax	tax	NOUN
american_scientific_journal-11968	111	22	concerns	concern	NOUN
american_scientific_journal-11968	111	23	.	.	PUNCT
american_scientific_journal-11968	112	1	to	to	PART
american_scientific_journal-11968	112	2	foster	foster	VERB
american_scientific_journal-11968	112	3	a	a	DET
american_scientific_journal-11968	112	4	culture	culture	NOUN
american_scientific_journal-11968	112	5	of	of	ADP
american_scientific_journal-11968	112	6	continuous	continuous	ADJ
american_scientific_journal-11968	112	7	improvement	improvement	NOUN
american_scientific_journal-11968	112	8	,	,	PUNCT
american_scientific_journal-11968	112	9	various	various	ADJ
american_scientific_journal-11968	112	10	resources	resource	NOUN
american_scientific_journal-11968	112	11	should	should	AUX
american_scientific_journal-11968	112	12	be	be	AUX
american_scientific_journal-11968	112	13	made	make	VERB
american_scientific_journal-11968	112	14	available	available	ADJ
american_scientific_journal-11968	112	15	to	to	PART
american_scientific_journal-11968	112	16	enhance	enhance	VERB
american_scientific_journal-11968	112	17	tax	tax	NOUN
american_scientific_journal-11968	112	18	knowledge	knowledge	NOUN
american_scientific_journal-11968	112	19	and	and	CCONJ
american_scientific_journal-11968	112	20	develop	develop	VERB
american_scientific_journal-11968	112	21	the	the	DET
american_scientific_journal-11968	112	22	skills	skill	NOUN
american_scientific_journal-11968	112	23	needed	need	VERB
american_scientific_journal-11968	112	24	to	to	PART
american_scientific_journal-11968	112	25	adapt	adapt	VERB
american_scientific_journal-11968	112	26	to	to	ADP
american_scientific_journal-11968	112	27	innovative	innovative	ADJ
american_scientific_journal-11968	112	28	tax	tax	NOUN
american_scientific_journal-11968	112	29	technology	technology	NOUN
american_scientific_journal-11968	112	30	.	.	PUNCT
american_scientific_journal-11968	113	1	there	there	PRON
american_scientific_journal-11968	113	2	are	be	VERB
american_scientific_journal-11968	113	3	numerous	numerous	ADJ
american_scientific_journal-11968	113	4	resources	resource	NOUN
american_scientific_journal-11968	113	5	that	that	PRON
american_scientific_journal-11968	113	6	can	can	AUX
american_scientific_journal-11968	113	7	be	be	AUX
american_scientific_journal-11968	113	8	utilized	utilize	VERB
american_scientific_journal-11968	113	9	to	to	PART
american_scientific_journal-11968	113	10	facilitate	facilitate	VERB
american_scientific_journal-11968	113	11	effective	effective	ADJ
american_scientific_journal-11968	113	12	professional	professional	ADJ
american_scientific_journal-11968	113	13	training	training	NOUN
american_scientific_journal-11968	113	14	.	.	PUNCT
american_scientific_journal-11968	114	1	these	these	DET
american_scientific_journal-11968	114	2	measures	measure	NOUN
american_scientific_journal-11968	114	3	include	include	VERB
american_scientific_journal-11968	114	4	regular	regular	ADJ
american_scientific_journal-11968	114	5	internal	internal	ADJ
american_scientific_journal-11968	114	6	training	training	NOUN
american_scientific_journal-11968	114	7	sessions	session	NOUN
american_scientific_journal-11968	114	8	on	on	ADP
american_scientific_journal-11968	114	9	specific	specific	ADJ
american_scientific_journal-11968	114	10	tax	tax	NOUN
american_scientific_journal-11968	114	11	policies	policy	NOUN
american_scientific_journal-11968	114	12	conducted	conduct	VERB
american_scientific_journal-11968	114	13	by	by	ADP
american_scientific_journal-11968	114	14	tax	tax	NOUN
american_scientific_journal-11968	114	15	professionals	professional	NOUN
american_scientific_journal-11968	114	16	both	both	CCONJ
american_scientific_journal-11968	114	17	within	within	ADP
american_scientific_journal-11968	114	18	and	and	CCONJ
american_scientific_journal-11968	114	19	outside	outside	ADP
american_scientific_journal-11968	114	20	the	the	DET
american_scientific_journal-11968	114	21	firm	firm	NOUN
american_scientific_journal-11968	114	22	.	.	PUNCT
american_scientific_journal-11968	115	1	this	this	PRON
american_scientific_journal-11968	115	2	includes	include	VERB
american_scientific_journal-11968	115	3	inviting	invite	VERB
american_scientific_journal-11968	115	4	tax	tax	NOUN
american_scientific_journal-11968	115	5	experts	expert	NOUN
american_scientific_journal-11968	115	6	from	from	ADP
american_scientific_journal-11968	115	7	certified	certify	VERB
american_scientific_journal-11968	115	8	organizations	organization	NOUN
american_scientific_journal-11968	115	9	and	and	CCONJ
american_scientific_journal-11968	115	10	institutions	institution	NOUN
american_scientific_journal-11968	115	11	to	to	PART
american_scientific_journal-11968	115	12	provide	provide	VERB
american_scientific_journal-11968	115	13	guidelines	guideline	NOUN
american_scientific_journal-11968	115	14	and	and	CCONJ
american_scientific_journal-11968	115	15	best	good	ADJ
american_scientific_journal-11968	115	16	practices	practice	NOUN
american_scientific_journal-11968	115	17	for	for	ADP
american_scientific_journal-11968	115	18	interpreting	interpret	VERB
american_scientific_journal-11968	115	19	the	the	DET
american_scientific_journal-11968	115	20	latest	late	ADJ
american_scientific_journal-11968	115	21	tax	tax	NOUN
american_scientific_journal-11968	115	22	regulations	regulation	NOUN
american_scientific_journal-11968	115	23	,	,	PUNCT
american_scientific_journal-11968	115	24	ensuring	ensure	VERB
american_scientific_journal-11968	115	25	timely	timely	ADJ
american_scientific_journal-11968	115	26	compliance	compliance	NOUN
american_scientific_journal-11968	115	27	with	with	ADP
american_scientific_journal-11968	115	28	recent	recent	ADJ
american_scientific_journal-11968	115	29	changes	change	NOUN
american_scientific_journal-11968	115	30	.	.	PUNCT
american_scientific_journal-11968	116	1	furthermore	furthermore	ADV
american_scientific_journal-11968	116	2	,	,	PUNCT
american_scientific_journal-11968	116	3	providing	provide	VERB
american_scientific_journal-11968	116	4	access	access	NOUN
american_scientific_journal-11968	116	5	to	to	ADP
american_scientific_journal-11968	116	6	online	online	ADJ
american_scientific_journal-11968	116	7	learning	learning	NOUN
american_scientific_journal-11968	116	8	platforms	platform	NOUN
american_scientific_journal-11968	116	9	with	with	ADP
american_scientific_journal-11968	116	10	articles	article	NOUN
american_scientific_journal-11968	116	11	,	,	PUNCT
american_scientific_journal-11968	116	12	podcasts	podcast	NOUN
american_scientific_journal-11968	116	13	,	,	PUNCT
american_scientific_journal-11968	116	14	and	and	CCONJ
american_scientific_journal-11968	116	15	learning	learn	VERB
american_scientific_journal-11968	116	16	modules	module	NOUN
american_scientific_journal-11968	116	17	gives	give	VERB
american_scientific_journal-11968	116	18	tax	tax	NOUN
american_scientific_journal-11968	116	19	professionals	professional	NOUN
american_scientific_journal-11968	116	20	the	the	DET
american_scientific_journal-11968	116	21	flexibility	flexibility	NOUN
american_scientific_journal-11968	116	22	to	to	PART
american_scientific_journal-11968	116	23	engage	engage	VERB
american_scientific_journal-11968	116	24	in	in	ADP
american_scientific_journal-11968	116	25	self	self	NOUN
american_scientific_journal-11968	116	26	-	-	PUNCT
american_scientific_journal-11968	116	27	study	study	NOUN
american_scientific_journal-11968	116	28	to	to	PART
american_scientific_journal-11968	116	29	enhance	enhance	VERB
american_scientific_journal-11968	116	30	their	their	PRON
american_scientific_journal-11968	116	31	knowledge	knowledge	NOUN
american_scientific_journal-11968	116	32	and	and	CCONJ
american_scientific_journal-11968	116	33	awareness	awareness	NOUN
american_scientific_journal-11968	116	34	of	of	ADP
american_scientific_journal-11968	116	35	taxation	taxation	NOUN
american_scientific_journal-11968	116	36	.	.	PUNCT
american_scientific_journal-11968	117	1	another	another	DET
american_scientific_journal-11968	117	2	effective	effective	ADJ
american_scientific_journal-11968	117	3	measure	measure	NOUN
american_scientific_journal-11968	117	4	is	be	AUX
american_scientific_journal-11968	117	5	encouraging	encourage	VERB
american_scientific_journal-11968	117	6	tax	tax	NOUN
american_scientific_journal-11968	117	7	professionals	professional	NOUN
american_scientific_journal-11968	117	8	within	within	ADP
american_scientific_journal-11968	117	9	relevant	relevant	ADJ
american_scientific_journal-11968	117	10	firms	firm	NOUN
american_scientific_journal-11968	117	11	to	to	PART
american_scientific_journal-11968	117	12	attend	attend	VERB
american_scientific_journal-11968	117	13	external	external	ADJ
american_scientific_journal-11968	117	14	tax	tax	NOUN
american_scientific_journal-11968	117	15	seminars	seminar	NOUN
american_scientific_journal-11968	117	16	and	and	CCONJ
american_scientific_journal-11968	117	17	forums	forum	NOUN
american_scientific_journal-11968	117	18	to	to	PART
american_scientific_journal-11968	117	19	exchange	exchange	VERB
american_scientific_journal-11968	117	20	experiences	experience	NOUN
american_scientific_journal-11968	117	21	with	with	ADP
american_scientific_journal-11968	117	22	industry	industry	NOUN
american_scientific_journal-11968	117	23	peers	peer	NOUN
american_scientific_journal-11968	117	24	,	,	PUNCT
american_scientific_journal-11968	117	25	thereby	thereby	ADV
american_scientific_journal-11968	117	26	broadening	broaden	VERB
american_scientific_journal-11968	117	27	their	their	PRON
american_scientific_journal-11968	117	28	perspectives	perspective	NOUN
american_scientific_journal-11968	117	29	and	and	CCONJ
american_scientific_journal-11968	117	30	deepening	deepen	VERB
american_scientific_journal-11968	117	31	their	their	PRON
american_scientific_journal-11968	117	32	understanding	understanding	NOUN
american_scientific_journal-11968	117	33	of	of	ADP
american_scientific_journal-11968	117	34	tax	tax	NOUN
american_scientific_journal-11968	117	35	regulations	regulation	NOUN
american_scientific_journal-11968	117	36	.	.	PUNCT
american_scientific_journal-11968	118	1	it	it	PRON
american_scientific_journal-11968	118	2	is	be	AUX
american_scientific_journal-11968	118	3	also	also	ADV
american_scientific_journal-11968	118	4	beneficial	beneficial	ADJ
american_scientific_journal-11968	118	5	to	to	PART
american_scientific_journal-11968	118	6	incorporate	incorporate	VERB
american_scientific_journal-11968	118	7	assessments	assessment	NOUN
american_scientific_journal-11968	118	8	and	and	CCONJ
american_scientific_journal-11968	118	9	evaluations	evaluation	NOUN
american_scientific_journal-11968	118	10	to	to	PART
american_scientific_journal-11968	118	11	reinforce	reinforce	VERB
american_scientific_journal-11968	118	12	the	the	DET
american_scientific_journal-11968	118	13	knowledge	knowledge	NOUN
american_scientific_journal-11968	118	14	gained	gain	VERB
american_scientific_journal-11968	118	15	and	and	CCONJ
american_scientific_journal-11968	118	16	identify	identify	VERB
american_scientific_journal-11968	118	17	areas	area	NOUN
american_scientific_journal-11968	118	18	for	for	ADP
american_scientific_journal-11968	118	19	improvement	improvement	NOUN
american_scientific_journal-11968	118	20	,	,	PUNCT
american_scientific_journal-11968	118	21	ensuring	ensure	VERB
american_scientific_journal-11968	118	22	the	the	DET
american_scientific_journal-11968	118	23	effectiveness	effectiveness	NOUN
american_scientific_journal-11968	118	24	of	of	ADP
american_scientific_journal-11968	118	25	the	the	DET
american_scientific_journal-11968	118	26	learning	learning	NOUN
american_scientific_journal-11968	118	27	platform	platform	NOUN
american_scientific_journal-11968	118	28	for	for	ADP
american_scientific_journal-11968	118	29	tax	tax	NOUN
american_scientific_journal-11968	118	30	professionals	professional	NOUN
american_scientific_journal-11968	118	31	.	.	PUNCT
american_scientific_journal-11968	119	1	the	the	DET
american_scientific_journal-11968	119	2	ultimate	ultimate	ADJ
american_scientific_journal-11968	119	3	goal	goal	NOUN
american_scientific_journal-11968	119	4	is	be	AUX
american_scientific_journal-11968	119	5	to	to	PART
american_scientific_journal-11968	119	6	develop	develop	VERB
american_scientific_journal-11968	119	7	competent	competent	ADJ
american_scientific_journal-11968	119	8	and	and	CCONJ
american_scientific_journal-11968	119	9	skilled	skilled	ADJ
american_scientific_journal-11968	119	10	professionals	professional	NOUN
american_scientific_journal-11968	119	11	who	who	PRON
american_scientific_journal-11968	119	12	can	can	AUX
american_scientific_journal-11968	119	13	provide	provide	VERB
american_scientific_journal-11968	119	14	better	well	ADJ
american_scientific_journal-11968	119	15	services	service	NOUN
american_scientific_journal-11968	119	16	to	to	ADP
american_scientific_journal-11968	119	17	non	non	NOUN
american_scientific_journal-11968	119	18	-	-	NOUN
american_scientific_journal-11968	119	19	residents	resident	NOUN
american_scientific_journal-11968	119	20	and	and	CCONJ
american_scientific_journal-11968	119	21	foreign	foreign	ADJ
american_scientific_journal-11968	119	22	entities	entity	NOUN
american_scientific_journal-11968	119	23	.	.	PUNCT
american_scientific_journal-11968	120	1	4.2	4.2	NUM
american_scientific_journal-11968	120	2	.	.	PUNCT
american_scientific_journal-11968	121	1	real	real	ADJ
american_scientific_journal-11968	121	2	time	time	NOUN
american_scientific_journal-11968	121	3	monitoring	monitoring	NOUN
american_scientific_journal-11968	121	4	of	of	ADP
american_scientific_journal-11968	121	5	transactions	transaction	NOUN
american_scientific_journal-11968	121	6	by	by	ADP
american_scientific_journal-11968	121	7	foreign	foreign	ADJ
american_scientific_journal-11968	121	8	entities	entity	NOUN
american_scientific_journal-11968	121	9	and	and	CCONJ
american_scientific_journal-11968	121	10	documented	document	VERB
american_scientific_journal-11968	121	11	information	information	NOUN
american_scientific_journal-11968	121	12	for	for	ADP
american_scientific_journal-11968	121	13	nonresidents	nonresident	NOUN
american_scientific_journal-11968	121	14	establishing	establish	VERB
american_scientific_journal-11968	121	15	real	real	ADJ
american_scientific_journal-11968	121	16	-	-	PUNCT
american_scientific_journal-11968	121	17	time	time	NOUN
american_scientific_journal-11968	121	18	monitoring	monitoring	NOUN
american_scientific_journal-11968	121	19	mechanisms	mechanism	NOUN
american_scientific_journal-11968	121	20	is	be	AUX
american_scientific_journal-11968	121	21	important	important	ADJ
american_scientific_journal-11968	121	22	to	to	PART
american_scientific_journal-11968	121	23	fully	fully	ADV
american_scientific_journal-11968	121	24	capture	capture	VERB
american_scientific_journal-11968	121	25	tax	tax	NOUN
american_scientific_journal-11968	121	26	policies	policy	NOUN
american_scientific_journal-11968	121	27	and	and	CCONJ
american_scientific_journal-11968	121	28	changes	change	NOUN
american_scientific_journal-11968	121	29	in	in	ADP
american_scientific_journal-11968	121	30	tax	tax	NOUN
american_scientific_journal-11968	121	31	regulations	regulation	NOUN
american_scientific_journal-11968	121	32	and	and	CCONJ
american_scientific_journal-11968	121	33	to	to	PART
american_scientific_journal-11968	121	34	understand	understand	VERB
american_scientific_journal-11968	121	35	their	their	PRON
american_scientific_journal-11968	121	36	impact	impact	NOUN
american_scientific_journal-11968	121	37	on	on	ADP
american_scientific_journal-11968	121	38	the	the	DET
american_scientific_journal-11968	121	39	tax	tax	NOUN
american_scientific_journal-11968	121	40	burden	burden	NOUN
american_scientific_journal-11968	121	41	,	,	PUNCT
american_scientific_journal-11968	121	42	business	business	NOUN
american_scientific_journal-11968	121	43	strategy	strategy	NOUN
american_scientific_journal-11968	121	44	,	,	PUNCT
american_scientific_journal-11968	121	45	and	and	CCONJ
american_scientific_journal-11968	121	46	financial	financial	ADJ
american_scientific_journal-11968	121	47	planning	planning	NOUN
american_scientific_journal-11968	121	48	of	of	ADP
american_scientific_journal-11968	121	49	both	both	CCONJ
american_scientific_journal-11968	121	50	american	american	ADJ
american_scientific_journal-11968	121	51	academic	academic	ADJ
american_scientific_journal-11968	121	52	scientific	scientific	ADJ
american_scientific_journal-11968	121	53	research	research	NOUN
american_scientific_journal-11968	121	54	journal	journal	NOUN
american_scientific_journal-11968	121	55	for	for	ADP
american_scientific_journal-11968	121	56	engineering	engineering	NOUN
american_scientific_journal-11968	121	57	,	,	PUNCT
american_scientific_journal-11968	121	58	technology	technology	NOUN
american_scientific_journal-11968	121	59	,	,	PUNCT
american_scientific_journal-11968	121	60	and	and	CCONJ
american_scientific_journal-11968	121	61	sciences	science	NOUN
american_scientific_journal-11968	121	62	(	(	PUNCT
american_scientific_journal-11968	121	63	asrjets	asrjet	NOUN
american_scientific_journal-11968	121	64	)	)	PUNCT
american_scientific_journal-11968	121	65	volume	volume	NOUN
american_scientific_journal-11968	121	66	102	102	NUM
american_scientific_journal-11968	121	67	,	,	PUNCT
american_scientific_journal-11968	121	68	no	no	DET
american_scientific_journal-11968	121	69	1	1	NUM
american_scientific_journal-11968	121	70	,	,	PUNCT
american_scientific_journal-11968	121	71	pp	pp	ADV
american_scientific_journal-11968	121	72	469	469	NUM
american_scientific_journal-11968	121	73	-	-	SYM
american_scientific_journal-11968	121	74	476	476	NUM
american_scientific_journal-11968	121	75	475	475	NUM
american_scientific_journal-11968	121	76	non	non	NOUN
american_scientific_journal-11968	121	77	-	-	NOUN
american_scientific_journal-11968	121	78	residents	resident	NOUN
american_scientific_journal-11968	121	79	and	and	CCONJ
american_scientific_journal-11968	121	80	foreign	foreign	ADJ
american_scientific_journal-11968	121	81	entities	entity	NOUN
american_scientific_journal-11968	121	82	.	.	PUNCT
american_scientific_journal-11968	122	1	for	for	ADP
american_scientific_journal-11968	122	2	foreign	foreign	ADJ
american_scientific_journal-11968	122	3	entities	entity	NOUN
american_scientific_journal-11968	122	4	,	,	PUNCT
american_scientific_journal-11968	122	5	real	real	ADJ
american_scientific_journal-11968	122	6	-	-	PUNCT
american_scientific_journal-11968	122	7	time	time	NOUN
american_scientific_journal-11968	122	8	monitoring	monitoring	NOUN
american_scientific_journal-11968	122	9	of	of	ADP
american_scientific_journal-11968	122	10	transactions	transaction	NOUN
american_scientific_journal-11968	122	11	enables	enable	VERB
american_scientific_journal-11968	122	12	efficient	efficient	ADJ
american_scientific_journal-11968	122	13	business	business	NOUN
american_scientific_journal-11968	122	14	operations	operation	NOUN
american_scientific_journal-11968	122	15	by	by	ADP
american_scientific_journal-11968	122	16	allowing	allow	VERB
american_scientific_journal-11968	122	17	tax	tax	NOUN
american_scientific_journal-11968	122	18	implications	implication	NOUN
american_scientific_journal-11968	122	19	to	to	PART
american_scientific_journal-11968	122	20	be	be	AUX
american_scientific_journal-11968	122	21	quickly	quickly	ADV
american_scientific_journal-11968	122	22	considered	consider	VERB
american_scientific_journal-11968	122	23	.	.	PUNCT
american_scientific_journal-11968	123	1	non	non	NOUN
american_scientific_journal-11968	123	2	-	-	NOUN
american_scientific_journal-11968	123	3	residents	resident	NOUN
american_scientific_journal-11968	123	4	,	,	PUNCT
american_scientific_journal-11968	123	5	on	on	ADP
american_scientific_journal-11968	123	6	the	the	DET
american_scientific_journal-11968	123	7	other	other	ADJ
american_scientific_journal-11968	123	8	hand	hand	NOUN
american_scientific_journal-11968	123	9	,	,	PUNCT
american_scientific_journal-11968	123	10	must	must	AUX
american_scientific_journal-11968	123	11	pay	pay	VERB
american_scientific_journal-11968	123	12	close	close	ADJ
american_scientific_journal-11968	123	13	attention	attention	NOUN
american_scientific_journal-11968	123	14	to	to	ADP
american_scientific_journal-11968	123	15	the	the	DET
american_scientific_journal-11968	123	16	timing	timing	NOUN
american_scientific_journal-11968	123	17	of	of	ADP
american_scientific_journal-11968	123	18	transactions	transaction	NOUN
american_scientific_journal-11968	123	19	and	and	CCONJ
american_scientific_journal-11968	123	20	the	the	DET
american_scientific_journal-11968	123	21	substantial	substantial	ADJ
american_scientific_journal-11968	123	22	presence	presence	NOUN
american_scientific_journal-11968	123	23	test	test	NOUN
american_scientific_journal-11968	123	24	to	to	PART
american_scientific_journal-11968	123	25	maximize	maximize	VERB
american_scientific_journal-11968	123	26	tax	tax	NOUN
american_scientific_journal-11968	123	27	efficiency	efficiency	NOUN
american_scientific_journal-11968	123	28	.	.	PUNCT
american_scientific_journal-11968	124	1	various	various	ADJ
american_scientific_journal-11968	124	2	tax	tax	NOUN
american_scientific_journal-11968	124	3	policy	policy	NOUN
american_scientific_journal-11968	124	4	changes	change	NOUN
american_scientific_journal-11968	124	5	can	can	AUX
american_scientific_journal-11968	124	6	be	be	AUX
american_scientific_journal-11968	124	7	monitored	monitor	VERB
american_scientific_journal-11968	124	8	through	through	ADP
american_scientific_journal-11968	124	9	government	government	NOUN
american_scientific_journal-11968	124	10	websites	website	NOUN
american_scientific_journal-11968	124	11	,	,	PUNCT
american_scientific_journal-11968	124	12	updates	update	NOUN
american_scientific_journal-11968	124	13	provided	provide	VERB
american_scientific_journal-11968	124	14	by	by	ADP
american_scientific_journal-11968	124	15	tax	tax	NOUN
american_scientific_journal-11968	124	16	consulting	consulting	NOUN
american_scientific_journal-11968	124	17	firms	firm	NOUN
american_scientific_journal-11968	124	18	,	,	PUNCT
american_scientific_journal-11968	124	19	information	information	NOUN
american_scientific_journal-11968	124	20	from	from	ADP
american_scientific_journal-11968	124	21	tax	tax	NOUN
american_scientific_journal-11968	124	22	departments	department	NOUN
american_scientific_journal-11968	124	23	,	,	PUNCT
american_scientific_journal-11968	124	24	and	and	CCONJ
american_scientific_journal-11968	124	25	other	other	ADJ
american_scientific_journal-11968	124	26	industry	industry	NOUN
american_scientific_journal-11968	124	27	communication	communication	NOUN
american_scientific_journal-11968	124	28	platforms	platform	NOUN
american_scientific_journal-11968	124	29	.	.	PUNCT
american_scientific_journal-11968	125	1	as	as	SCONJ
american_scientific_journal-11968	125	2	new	new	ADJ
american_scientific_journal-11968	125	3	information	information	NOUN
american_scientific_journal-11968	125	4	arises	arise	VERB
american_scientific_journal-11968	125	5	,	,	PUNCT
american_scientific_journal-11968	125	6	it	it	PRON
american_scientific_journal-11968	125	7	is	be	AUX
american_scientific_journal-11968	125	8	important	important	ADJ
american_scientific_journal-11968	125	9	to	to	PART
american_scientific_journal-11968	125	10	stay	stay	VERB
american_scientific_journal-11968	125	11	informed	informed	ADJ
american_scientific_journal-11968	125	12	and	and	CCONJ
american_scientific_journal-11968	125	13	to	to	PART
american_scientific_journal-11968	125	14	clearly	clearly	ADV
american_scientific_journal-11968	125	15	communicate	communicate	VERB
american_scientific_journal-11968	125	16	updates	update	NOUN
american_scientific_journal-11968	125	17	to	to	ADP
american_scientific_journal-11968	125	18	key	key	ADJ
american_scientific_journal-11968	125	19	stakeholders	stakeholder	NOUN
american_scientific_journal-11968	125	20	to	to	PART
american_scientific_journal-11968	125	21	ensure	ensure	VERB
american_scientific_journal-11968	125	22	effective	effective	ADJ
american_scientific_journal-11968	125	23	tax	tax	NOUN
american_scientific_journal-11968	125	24	reporting	reporting	NOUN
american_scientific_journal-11968	125	25	and	and	CCONJ
american_scientific_journal-11968	125	26	compliance	compliance	NOUN
american_scientific_journal-11968	125	27	.	.	PUNCT
american_scientific_journal-11968	126	1	4.3	4.3	NUM
american_scientific_journal-11968	126	2	.	.	PUNCT
american_scientific_journal-11968	127	1	use	use	VERB
american_scientific_journal-11968	127	2	data	datum	NOUN
american_scientific_journal-11968	127	3	analytics	analytic	NOUN
american_scientific_journal-11968	127	4	to	to	PART
american_scientific_journal-11968	127	5	provide	provide	VERB
american_scientific_journal-11968	127	6	tax	tax	NOUN
american_scientific_journal-11968	127	7	planning	planning	NOUN
american_scientific_journal-11968	127	8	while	while	SCONJ
american_scientific_journal-11968	127	9	tax	tax	NOUN
american_scientific_journal-11968	127	10	automation	automation	NOUN
american_scientific_journal-11968	127	11	enables	enable	VERB
american_scientific_journal-11968	127	12	the	the	DET
american_scientific_journal-11968	127	13	smooth	smooth	ADJ
american_scientific_journal-11968	127	14	collection	collection	NOUN
american_scientific_journal-11968	127	15	of	of	ADP
american_scientific_journal-11968	127	16	past	past	ADJ
american_scientific_journal-11968	127	17	transactions	transaction	NOUN
american_scientific_journal-11968	127	18	to	to	PART
american_scientific_journal-11968	127	19	generate	generate	VERB
american_scientific_journal-11968	127	20	accurate	accurate	ADJ
american_scientific_journal-11968	127	21	tax	tax	NOUN
american_scientific_journal-11968	127	22	reporting	reporting	NOUN
american_scientific_journal-11968	127	23	,	,	PUNCT
american_scientific_journal-11968	127	24	it	it	PRON
american_scientific_journal-11968	127	25	also	also	ADV
american_scientific_journal-11968	127	26	provides	provide	VERB
american_scientific_journal-11968	127	27	key	key	ADJ
american_scientific_journal-11968	127	28	data	datum	NOUN
american_scientific_journal-11968	127	29	insights	insight	NOUN
american_scientific_journal-11968	127	30	that	that	PRON
american_scientific_journal-11968	127	31	can	can	AUX
american_scientific_journal-11968	127	32	support	support	VERB
american_scientific_journal-11968	127	33	proactive	proactive	ADJ
american_scientific_journal-11968	127	34	tax	tax	NOUN
american_scientific_journal-11968	127	35	planning	planning	NOUN
american_scientific_journal-11968	127	36	for	for	ADP
american_scientific_journal-11968	127	37	non	non	NOUN
american_scientific_journal-11968	127	38	-	-	NOUN
american_scientific_journal-11968	127	39	residents	resident	NOUN
american_scientific_journal-11968	127	40	and	and	CCONJ
american_scientific_journal-11968	127	41	foreign	foreign	ADJ
american_scientific_journal-11968	127	42	entities	entity	NOUN
american_scientific_journal-11968	127	43	.	.	PUNCT
american_scientific_journal-11968	128	1	data	datum	NOUN
american_scientific_journal-11968	128	2	analytics	analytic	NOUN
american_scientific_journal-11968	128	3	can	can	AUX
american_scientific_journal-11968	128	4	be	be	AUX
american_scientific_journal-11968	128	5	particularly	particularly	ADV
american_scientific_journal-11968	128	6	beneficial	beneficial	ADJ
american_scientific_journal-11968	128	7	for	for	ADP
american_scientific_journal-11968	128	8	foreign	foreign	ADJ
american_scientific_journal-11968	128	9	entities	entity	NOUN
american_scientific_journal-11968	128	10	with	with	ADP
american_scientific_journal-11968	128	11	large	large	ADJ
american_scientific_journal-11968	128	12	transaction	transaction	NOUN
american_scientific_journal-11968	128	13	volumes	volume	NOUN
american_scientific_journal-11968	128	14	,	,	PUNCT
american_scientific_journal-11968	128	15	allowing	allow	VERB
american_scientific_journal-11968	128	16	them	they	PRON
american_scientific_journal-11968	128	17	to	to	PART
american_scientific_journal-11968	128	18	leverage	leverage	VERB
american_scientific_journal-11968	128	19	advanced	advanced	ADJ
american_scientific_journal-11968	128	20	tools	tool	NOUN
american_scientific_journal-11968	128	21	and	and	CCONJ
american_scientific_journal-11968	128	22	technologies	technology	NOUN
american_scientific_journal-11968	128	23	such	such	ADJ
american_scientific_journal-11968	128	24	as	as	ADP
american_scientific_journal-11968	128	25	data	data	NOUN
american_scientific_journal-11968	128	26	mining	mining	NOUN
american_scientific_journal-11968	128	27	,	,	PUNCT
american_scientific_journal-11968	128	28	machine	machine	NOUN
american_scientific_journal-11968	128	29	learning	learning	NOUN
american_scientific_journal-11968	128	30	,	,	PUNCT
american_scientific_journal-11968	128	31	and	and	CCONJ
american_scientific_journal-11968	128	32	predictive	predictive	ADJ
american_scientific_journal-11968	128	33	analysis	analysis	NOUN
american_scientific_journal-11968	128	34	to	to	AUX
american_scientific_journal-11968	128	35	process	process	VERB
american_scientific_journal-11968	128	36	and	and	CCONJ
american_scientific_journal-11968	128	37	analyze	analyze	VERB
american_scientific_journal-11968	128	38	data	datum	NOUN
american_scientific_journal-11968	128	39	effectively	effectively	ADV
american_scientific_journal-11968	128	40	.	.	PUNCT
american_scientific_journal-11968	129	1	non	non	NOUN
american_scientific_journal-11968	129	2	-	-	NOUN
american_scientific_journal-11968	129	3	residents	resident	NOUN
american_scientific_journal-11968	129	4	and	and	CCONJ
american_scientific_journal-11968	129	5	smaller	small	ADJ
american_scientific_journal-11968	129	6	foreign	foreign	ADJ
american_scientific_journal-11968	129	7	entities	entity	NOUN
american_scientific_journal-11968	129	8	can	can	AUX
american_scientific_journal-11968	129	9	also	also	ADV
american_scientific_journal-11968	129	10	utilize	utilize	VERB
american_scientific_journal-11968	129	11	data	data	NOUN
american_scientific_journal-11968	129	12	analytics	analytic	NOUN
american_scientific_journal-11968	129	13	for	for	ADP
american_scientific_journal-11968	129	14	tax	tax	NOUN
american_scientific_journal-11968	129	15	planning	planning	NOUN
american_scientific_journal-11968	129	16	by	by	ADP
american_scientific_journal-11968	129	17	focusing	focus	VERB
american_scientific_journal-11968	129	18	on	on	ADP
american_scientific_journal-11968	129	19	the	the	DET
american_scientific_journal-11968	129	20	nature	nature	NOUN
american_scientific_journal-11968	129	21	of	of	ADP
american_scientific_journal-11968	129	22	their	their	PRON
american_scientific_journal-11968	129	23	specific	specific	ADJ
american_scientific_journal-11968	129	24	transactions	transaction	NOUN
american_scientific_journal-11968	129	25	to	to	PART
american_scientific_journal-11968	129	26	generate	generate	VERB
american_scientific_journal-11968	129	27	relevant	relevant	ADJ
american_scientific_journal-11968	129	28	insights	insight	NOUN
american_scientific_journal-11968	129	29	for	for	ADP
american_scientific_journal-11968	129	30	managing	manage	VERB
american_scientific_journal-11968	129	31	tax	tax	NOUN
american_scientific_journal-11968	129	32	burdens	burden	NOUN
american_scientific_journal-11968	129	33	.	.	PUNCT
american_scientific_journal-11968	130	1	furthermore	furthermore	ADV
american_scientific_journal-11968	130	2	,	,	PUNCT
american_scientific_journal-11968	130	3	the	the	DET
american_scientific_journal-11968	130	4	use	use	NOUN
american_scientific_journal-11968	130	5	of	of	ADP
american_scientific_journal-11968	130	6	data	datum	NOUN
american_scientific_journal-11968	130	7	analytics	analytic	NOUN
american_scientific_journal-11968	130	8	can	can	AUX
american_scientific_journal-11968	130	9	assist	assist	VERB
american_scientific_journal-11968	130	10	in	in	ADP
american_scientific_journal-11968	130	11	planning	planning	NOUN
american_scientific_journal-11968	130	12	for	for	ADP
american_scientific_journal-11968	130	13	future	future	ADJ
american_scientific_journal-11968	130	14	large	large	ADJ
american_scientific_journal-11968	130	15	transactions	transaction	NOUN
american_scientific_journal-11968	130	16	,	,	PUNCT
american_scientific_journal-11968	130	17	serving	serve	VERB
american_scientific_journal-11968	130	18	as	as	ADP
american_scientific_journal-11968	130	19	a	a	DET
american_scientific_journal-11968	130	20	valuable	valuable	ADJ
american_scientific_journal-11968	130	21	metric	metric	NOUN
american_scientific_journal-11968	130	22	for	for	ADP
american_scientific_journal-11968	130	23	evaluating	evaluate	VERB
american_scientific_journal-11968	130	24	how	how	SCONJ
american_scientific_journal-11968	130	25	such	such	ADJ
american_scientific_journal-11968	130	26	non	non	ADJ
american_scientific_journal-11968	130	27	-	-	ADJ
american_scientific_journal-11968	130	28	recurring	recurring	ADJ
american_scientific_journal-11968	130	29	transactions	transaction	NOUN
american_scientific_journal-11968	130	30	may	may	AUX
american_scientific_journal-11968	130	31	impact	impact	VERB
american_scientific_journal-11968	130	32	taxation	taxation	NOUN
american_scientific_journal-11968	130	33	in	in	ADP
american_scientific_journal-11968	130	34	the	the	DET
american_scientific_journal-11968	130	35	context	context	NOUN
american_scientific_journal-11968	130	36	of	of	ADP
american_scientific_journal-11968	130	37	normal	normal	ADJ
american_scientific_journal-11968	130	38	business	business	NOUN
american_scientific_journal-11968	130	39	operations	operation	NOUN
american_scientific_journal-11968	130	40	.	.	PUNCT
american_scientific_journal-11968	131	1	5	5	X
american_scientific_journal-11968	131	2	.	.	X
american_scientific_journal-11968	131	3	epilogue	epilogue	NOUN
american_scientific_journal-11968	131	4	all	all	ADV
american_scientific_journal-11968	131	5	in	in	ADP
american_scientific_journal-11968	131	6	all	all	PRON
american_scientific_journal-11968	131	7	,	,	PUNCT
american_scientific_journal-11968	131	8	tax	tax	NOUN
american_scientific_journal-11968	131	9	automation	automation	NOUN
american_scientific_journal-11968	131	10	brings	bring	VERB
american_scientific_journal-11968	131	11	both	both	DET
american_scientific_journal-11968	131	12	exciting	exciting	ADJ
american_scientific_journal-11968	131	13	opportunities	opportunity	NOUN
american_scientific_journal-11968	131	14	and	and	CCONJ
american_scientific_journal-11968	131	15	challenges	challenge	NOUN
american_scientific_journal-11968	131	16	in	in	ADP
american_scientific_journal-11968	131	17	creating	create	VERB
american_scientific_journal-11968	131	18	accurate	accurate	ADJ
american_scientific_journal-11968	131	19	and	and	CCONJ
american_scientific_journal-11968	131	20	efficient	efficient	ADJ
american_scientific_journal-11968	131	21	tax	tax	NOUN
american_scientific_journal-11968	131	22	compliance	compliance	NOUN
american_scientific_journal-11968	131	23	with	with	ADP
american_scientific_journal-11968	131	24	the	the	DET
american_scientific_journal-11968	131	25	irs	irs	PROPN
american_scientific_journal-11968	131	26	for	for	ADP
american_scientific_journal-11968	131	27	non	non	NOUN
american_scientific_journal-11968	131	28	-	-	NOUN
american_scientific_journal-11968	131	29	residents	resident	NOUN
american_scientific_journal-11968	131	30	and	and	CCONJ
american_scientific_journal-11968	131	31	foreign	foreign	ADJ
american_scientific_journal-11968	131	32	entities	entity	NOUN
american_scientific_journal-11968	131	33	.	.	PUNCT
american_scientific_journal-11968	132	1	given	give	VERB
american_scientific_journal-11968	132	2	the	the	DET
american_scientific_journal-11968	132	3	complexity	complexity	NOUN
american_scientific_journal-11968	132	4	of	of	ADP
american_scientific_journal-11968	132	5	taxation	taxation	NOUN
american_scientific_journal-11968	132	6	in	in	ADP
american_scientific_journal-11968	132	7	the	the	DET
american_scientific_journal-11968	132	8	united	united	PROPN
american_scientific_journal-11968	132	9	states	states	PROPN
american_scientific_journal-11968	132	10	,	,	PUNCT
american_scientific_journal-11968	132	11	the	the	DET
american_scientific_journal-11968	132	12	risks	risk	NOUN
american_scientific_journal-11968	132	13	of	of	ADP
american_scientific_journal-11968	132	14	noncompliance	noncompliance	NOUN
american_scientific_journal-11968	132	15	and	and	CCONJ
american_scientific_journal-11968	132	16	penalties	penalty	NOUN
american_scientific_journal-11968	132	17	are	be	AUX
american_scientific_journal-11968	132	18	high	high	ADJ
american_scientific_journal-11968	132	19	,	,	PUNCT
american_scientific_journal-11968	132	20	making	make	VERB
american_scientific_journal-11968	132	21	it	it	PRON
american_scientific_journal-11968	132	22	vital	vital	ADJ
american_scientific_journal-11968	132	23	to	to	PART
american_scientific_journal-11968	132	24	have	have	VERB
american_scientific_journal-11968	132	25	a	a	DET
american_scientific_journal-11968	132	26	fundamental	fundamental	ADJ
american_scientific_journal-11968	132	27	understanding	understanding	NOUN
american_scientific_journal-11968	132	28	of	of	ADP
american_scientific_journal-11968	132	29	various	various	ADJ
american_scientific_journal-11968	132	30	tax	tax	NOUN
american_scientific_journal-11968	132	31	reporting	reporting	NOUN
american_scientific_journal-11968	132	32	and	and	CCONJ
american_scientific_journal-11968	132	33	withholding	withholding	NOUN
american_scientific_journal-11968	132	34	requirements	requirement	NOUN
american_scientific_journal-11968	132	35	.	.	PUNCT
american_scientific_journal-11968	133	1	this	this	PRON
american_scientific_journal-11968	133	2	requires	require	VERB
american_scientific_journal-11968	133	3	increased	increase	VERB
american_scientific_journal-11968	133	4	awareness	awareness	NOUN
american_scientific_journal-11968	133	5	and	and	CCONJ
american_scientific_journal-11968	133	6	involvement	involvement	NOUN
american_scientific_journal-11968	133	7	from	from	ADP
american_scientific_journal-11968	133	8	key	key	ADJ
american_scientific_journal-11968	133	9	stakeholders	stakeholder	NOUN
american_scientific_journal-11968	133	10	,	,	PUNCT
american_scientific_journal-11968	133	11	particularly	particularly	ADV
american_scientific_journal-11968	133	12	tax	tax	NOUN
american_scientific_journal-11968	133	13	professionals	professional	NOUN
american_scientific_journal-11968	133	14	responsible	responsible	ADJ
american_scientific_journal-11968	133	15	for	for	ADP
american_scientific_journal-11968	133	16	managing	manage	VERB
american_scientific_journal-11968	133	17	the	the	DET
american_scientific_journal-11968	133	18	nuanced	nuanced	ADJ
american_scientific_journal-11968	133	19	tax	tax	NOUN
american_scientific_journal-11968	133	20	matters	matter	NOUN
american_scientific_journal-11968	133	21	of	of	ADP
american_scientific_journal-11968	133	22	nonresidents	nonresident	NOUN
american_scientific_journal-11968	133	23	and	and	CCONJ
american_scientific_journal-11968	133	24	foreign	foreign	ADJ
american_scientific_journal-11968	133	25	entities	entity	NOUN
american_scientific_journal-11968	133	26	in	in	ADP
american_scientific_journal-11968	133	27	the	the	DET
american_scientific_journal-11968	133	28	u.s	u.s	PROPN
american_scientific_journal-11968	133	29	.	.	PROPN
american_scientific_journal-11968	133	30	by	by	ADP
american_scientific_journal-11968	133	31	applying	apply	VERB
american_scientific_journal-11968	133	32	various	various	ADJ
american_scientific_journal-11968	133	33	measures	measure	NOUN
american_scientific_journal-11968	133	34	to	to	PART
american_scientific_journal-11968	133	35	enhance	enhance	VERB
american_scientific_journal-11968	133	36	competitiveness	competitiveness	NOUN
american_scientific_journal-11968	133	37	,	,	PUNCT
american_scientific_journal-11968	133	38	the	the	DET
american_scientific_journal-11968	133	39	evolution	evolution	NOUN
american_scientific_journal-11968	133	40	of	of	ADP
american_scientific_journal-11968	133	41	tax	tax	NOUN
american_scientific_journal-11968	133	42	automation	automation	NOUN
american_scientific_journal-11968	133	43	can	can	AUX
american_scientific_journal-11968	133	44	support	support	VERB
american_scientific_journal-11968	133	45	sustainable	sustainable	ADJ
american_scientific_journal-11968	133	46	development	development	NOUN
american_scientific_journal-11968	133	47	for	for	ADP
american_scientific_journal-11968	133	48	non	non	NOUN
american_scientific_journal-11968	133	49	-	-	NOUN
american_scientific_journal-11968	133	50	residents	resident	NOUN
american_scientific_journal-11968	133	51	and	and	CCONJ
american_scientific_journal-11968	133	52	foreign	foreign	ADJ
american_scientific_journal-11968	133	53	entities	entity	NOUN
american_scientific_journal-11968	133	54	.	.	PUNCT
american_scientific_journal-11968	134	1	references	reference	NOUN
american_scientific_journal-11968	134	2	[	[	X
american_scientific_journal-11968	134	3	1	1	NUM
american_scientific_journal-11968	134	4	]	]	X
american_scientific_journal-11968	134	5	pinsky	pinsky	PROPN
american_scientific_journal-11968	134	6	,	,	PUNCT
american_scientific_journal-11968	134	7	daniel	daniel	PROPN
american_scientific_journal-11968	134	8	c.	c.	PROPN
american_scientific_journal-11968	134	9	“	"	PUNCT
american_scientific_journal-11968	134	10	exceptions	exception	NOUN
american_scientific_journal-11968	134	11	to	to	PART
american_scientific_journal-11968	134	12	branch	branch	NOUN
american_scientific_journal-11968	134	13	profits	profit	NOUN
american_scientific_journal-11968	134	14	tax	tax	NOUN
american_scientific_journal-11968	134	15	available	available	ADJ
american_scientific_journal-11968	134	16	to	to	ADP
american_scientific_journal-11968	134	17	foreign	foreign	ADJ
american_scientific_journal-11968	134	18	corporations	corporation	NOUN
american_scientific_journal-11968	134	19	with	with	ADP
american_scientific_journal-11968	134	20	u.s	u.s	PROPN
american_scientific_journal-11968	134	21	.	.	PROPN
american_scientific_journal-11968	134	22	tax	tax	NOUN
american_scientific_journal-11968	134	23	obligations	obligation	NOUN
american_scientific_journal-11968	134	24	”	"	PUNCT
american_scientific_journal-11968	135	1	[	[	X
american_scientific_journal-11968	135	2	c]//the	c]//the	DET
american_scientific_journal-11968	135	3	tax	tax	NOUN
american_scientific_journal-11968	135	4	adviser	adviser	NOUN
american_scientific_journal-11968	135	5	.	.	PUNCT
american_scientific_journal-11968	136	1	2016	2016	NUM
american_scientific_journal-11968	136	2	march	march	NOUN
american_scientific_journal-11968	136	3	.	.	PUNCT
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american_scientific_journal-11968	145	4	.	.	PUNCT
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american_scientific_journal-11968	163	2	.	.	PUNCT
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american_scientific_journal-11968	164	8	:	:	PUNCT
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american_scientific_journal-11968	166	3	:	:	PUNCT
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american_scientific_journal-11968	167	2	.	.	PUNCT
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american_scientific_journal-11968	167	4	.	.	PUNCT
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american_scientific_journal-11968	168	2	,	,	PUNCT
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american_scientific_journal-11968	168	4	,	,	PUNCT
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american_scientific_journal-11968	168	9	2024	2024	NUM
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american_scientific_journal-11968	168	14	.	.	PUNCT
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american_scientific_journal-11968	170	10	,	,	PUNCT
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american_scientific_journal-11968	171	5	,	,	PUNCT
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american_scientific_journal-11968	171	11	.	.	PUNCT
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american_scientific_journal-11968	172	2	.	.	PUNCT
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american_scientific_journal-11968	174	4	:	:	PUNCT
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american_scientific_journal-11968	174	7	.	.	PUNCT
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