id	sid	tid	token	lemma	pos
issue-580	1	1	baltic	baltic	PROPN
issue-580	1	2	journal	journal	PROPN
issue-580	1	3	of	of	ADP
issue-580	1	4	economic	economic	ADJ
issue-580	1	5	studies	study	NOUN
issue-580	1	6	352	352	NUM
issue-580	1	7	vol	vol	NOUN
issue-580	1	8	.	.	PROPN
issue-580	1	9	4	4	NUM
issue-580	1	10	,	,	PUNCT
issue-580	1	11	no	no	INTJ
issue-580	1	12	.	.	NOUN
issue-580	1	13	5	5	NUM
issue-580	1	14	,	,	PUNCT
issue-580	1	15	2018	2018	NUM
issue-580	1	16	corresponding	correspond	VERB
issue-580	1	17	author	author	NOUN
issue-580	1	18	:	:	PUNCT
issue-580	1	19	1	1	NUM
issue-580	1	20	national	national	PROPN
issue-580	1	21	academy	academy	NOUN
issue-580	1	22	of	of	ADP
issue-580	1	23	internal	internal	PROPN
issue-580	1	24	affairs	affairs	PROPN
issue-580	1	25	,	,	PUNCT
issue-580	1	26	ukraine	ukraine	NOUN
issue-580	1	27	.	.	PUNCT
issue-580	2	1	2	2	NUM
issue-580	2	2	uzhhorod	uzhhorod	PROPN
issue-580	2	3	national	national	PROPN
issue-580	2	4	university	university	PROPN
issue-580	2	5	,	,	PUNCT
issue-580	2	6	ukraine	ukraine	NOUN
issue-580	2	7	.	.	PUNCT
issue-580	3	1	3	3	NUM
issue-580	3	2	national	national	PROPN
issue-580	3	3	academy	academy	PROPN
issue-580	3	4	of	of	ADP
issue-580	3	5	internal	internal	PROPN
issue-580	3	6	affairs	affairs	PROPN
issue-580	3	7	,	,	PUNCT
issue-580	3	8	ukraine	ukraine	NOUN
issue-580	3	9	.	.	PUNCT
issue-580	4	1	doi	doi	PROPN
issue-580	4	2	:	:	PUNCT
issue-580	4	3	https://doi.org/10.30525/2256-0742/2018-4-5-352-356	https://doi.org/10.30525/2256-0742/2018-4-5-352-356	NOUN
issue-580	4	4	offshore	offshore	ADJ
issue-580	4	5	territories	territory	NOUN
issue-580	4	6	:	:	PUNCT
issue-580	4	7	positive	positive	ADJ
issue-580	4	8	and	and	CCONJ
issue-580	4	9	negative	negative	ADJ
issue-580	4	10	impacts	impact	NOUN
issue-580	4	11	on	on	ADP
issue-580	4	12	the	the	DET
issue-580	4	13	global	global	ADJ
issue-580	4	14	economy	economy	NOUN
issue-580	4	15	anna	anna	PROPN
issue-580	4	16	tytko1	tytko1	PROPN
issue-580	4	17	,	,	PUNCT
issue-580	4	18	iryna	iryna	PROPN
issue-580	4	19	sukhan2	sukhan2	PROPN
issue-580	4	20	,	,	PUNCT
issue-580	4	21	marianna	marianna	PROPN
issue-580	4	22	koshchynets3	koshchynets3	PROPN
issue-580	4	23	abstract	abstract	PROPN
issue-580	4	24	.	.	PUNCT
issue-580	5	1	the	the	DET
issue-580	5	2	aim	aim	NOUN
issue-580	5	3	of	of	ADP
issue-580	5	4	the	the	DET
issue-580	5	5	article	article	NOUN
issue-580	5	6	is	be	AUX
issue-580	5	7	to	to	PART
issue-580	5	8	analyse	analyse	VERB
issue-580	5	9	and	and	CCONJ
issue-580	5	10	clarify	clarify	VERB
issue-580	5	11	the	the	DET
issue-580	5	12	areas	area	NOUN
issue-580	5	13	of	of	ADP
issue-580	5	14	development	development	NOUN
issue-580	5	15	of	of	ADP
issue-580	5	16	offshore	offshore	ADJ
issue-580	5	17	zones	zone	NOUN
issue-580	5	18	in	in	ADP
issue-580	5	19	the	the	DET
issue-580	5	20	functioning	functioning	NOUN
issue-580	5	21	of	of	ADP
issue-580	5	22	the	the	DET
issue-580	5	23	world	world	NOUN
issue-580	5	24	economic	economic	ADJ
issue-580	5	25	system	system	NOUN
issue-580	5	26	.	.	PUNCT
issue-580	6	1	the	the	DET
issue-580	6	2	subject	subject	NOUN
issue-580	6	3	of	of	ADP
issue-580	6	4	the	the	DET
issue-580	6	5	study	study	NOUN
issue-580	6	6	is	be	AUX
issue-580	6	7	offshore	offshore	ADJ
issue-580	6	8	zones	zone	NOUN
issue-580	6	9	and	and	CCONJ
issue-580	6	10	offshore	offshore	ADJ
issue-580	6	11	international	international	ADJ
issue-580	6	12	centres	centre	NOUN
issue-580	6	13	as	as	ADP
issue-580	6	14	the	the	DET
issue-580	6	15	locus	locus	NOUN
issue-580	6	16	of	of	ADP
issue-580	6	17	laundering	laundering	NOUN
issue-580	6	18	of	of	ADP
issue-580	6	19	funds	fund	NOUN
issue-580	6	20	obtained	obtain	VERB
issue-580	6	21	by	by	ADP
issue-580	6	22	illegal	illegal	ADJ
issue-580	6	23	means	mean	NOUN
issue-580	6	24	and	and	CCONJ
issue-580	6	25	their	their	PRON
issue-580	6	26	impact	impact	NOUN
issue-580	6	27	on	on	ADP
issue-580	6	28	the	the	DET
issue-580	6	29	economy	economy	NOUN
issue-580	6	30	in	in	ADP
issue-580	6	31	total	total	NOUN
issue-580	6	32	.	.	PUNCT
issue-580	7	1	methodology	methodology	NOUN
issue-580	7	2	.	.	PUNCT
issue-580	8	1	the	the	DET
issue-580	8	2	study	study	NOUN
issue-580	8	3	is	be	AUX
issue-580	8	4	based	base	VERB
issue-580	8	5	on	on	ADP
issue-580	8	6	the	the	DET
issue-580	8	7	use	use	NOUN
issue-580	8	8	of	of	ADP
issue-580	8	9	general	general	ADJ
issue-580	8	10	scientific	scientific	ADJ
issue-580	8	11	and	and	CCONJ
issue-580	8	12	special	special	ADJ
issue-580	8	13	scientific	scientific	ADJ
issue-580	8	14	methods	method	NOUN
issue-580	8	15	in	in	ADP
issue-580	8	16	studying	study	VERB
issue-580	8	17	a	a	DET
issue-580	8	18	coherent	coherent	ADJ
issue-580	8	19	picture	picture	NOUN
issue-580	8	20	of	of	ADP
issue-580	8	21	development	development	NOUN
issue-580	8	22	and	and	CCONJ
issue-580	8	23	possible	possible	ADJ
issue-580	8	24	trends	trend	NOUN
issue-580	8	25	in	in	ADP
issue-580	8	26	the	the	DET
issue-580	8	27	further	further	ADJ
issue-580	8	28	functioning	functioning	NOUN
issue-580	8	29	of	of	ADP
issue-580	8	30	offshore	offshore	ADJ
issue-580	8	31	zones	zone	NOUN
issue-580	8	32	in	in	ADP
issue-580	8	33	the	the	DET
issue-580	8	34	global	global	ADJ
issue-580	8	35	economic	economic	ADJ
issue-580	8	36	system	system	NOUN
issue-580	8	37	.	.	PUNCT
issue-580	9	1	general	general	ADJ
issue-580	9	2	scientific	scientific	ADJ
issue-580	9	3	methods	method	NOUN
issue-580	9	4	such	such	ADJ
issue-580	9	5	as	as	ADP
issue-580	9	6	deduction	deduction	NOUN
issue-580	9	7	,	,	PUNCT
issue-580	9	8	induction	induction	NOUN
issue-580	9	9	,	,	PUNCT
issue-580	9	10	analogy	analogy	NOUN
issue-580	9	11	,	,	PUNCT
issue-580	9	12	analysis	analysis	NOUN
issue-580	9	13	,	,	PUNCT
issue-580	9	14	synthesis	synthesis	NOUN
issue-580	9	15	enabled	enable	VERB
issue-580	9	16	to	to	PART
issue-580	9	17	reveal	reveal	VERB
issue-580	9	18	the	the	DET
issue-580	9	19	implication	implication	NOUN
issue-580	9	20	of	of	ADP
issue-580	9	21	the	the	DET
issue-580	9	22	world	world	NOUN
issue-580	9	23	’s	’s	PART
issue-580	9	24	offshore	offshore	ADJ
issue-580	9	25	zones	zone	NOUN
issue-580	9	26	as	as	ADP
issue-580	9	27	a	a	DET
issue-580	9	28	system	system	NOUN
issue-580	9	29	for	for	ADP
issue-580	9	30	laundering	launder	VERB
issue-580	9	31	illegally	illegally	ADV
issue-580	9	32	obtained	obtain	VERB
issue-580	9	33	funds	fund	NOUN
issue-580	9	34	.	.	PUNCT
issue-580	10	1	the	the	DET
issue-580	10	2	comparative	comparative	ADJ
issue-580	10	3	method	method	NOUN
issue-580	10	4	enabled	enable	VERB
issue-580	10	5	to	to	PART
issue-580	10	6	distinguish	distinguish	VERB
issue-580	10	7	the	the	DET
issue-580	10	8	specific	specific	ADJ
issue-580	10	9	features	feature	NOUN
issue-580	10	10	of	of	ADP
issue-580	10	11	offshore	offshore	ADJ
issue-580	10	12	zones	zone	NOUN
issue-580	10	13	and	and	CCONJ
issue-580	10	14	offshore	offshore	ADJ
issue-580	10	15	international	international	ADJ
issue-580	10	16	centres	centre	NOUN
issue-580	10	17	and	and	CCONJ
issue-580	10	18	to	to	PART
issue-580	10	19	identify	identify	VERB
issue-580	10	20	common	common	ADJ
issue-580	10	21	and	and	CCONJ
issue-580	10	22	distinctive	distinctive	ADJ
issue-580	10	23	features	feature	NOUN
issue-580	10	24	.	.	PUNCT
issue-580	11	1	the	the	DET
issue-580	11	2	prognostic	prognostic	ADJ
issue-580	11	3	method	method	NOUN
issue-580	11	4	allowed	allow	VERB
issue-580	11	5	forming	form	VERB
issue-580	11	6	an	an	DET
issue-580	11	7	original	original	ADJ
issue-580	11	8	outlook	outlook	NOUN
issue-580	11	9	on	on	ADP
issue-580	11	10	the	the	DET
issue-580	11	11	advantages	advantage	NOUN
issue-580	11	12	and	and	CCONJ
issue-580	11	13	disadvantages	disadvantage	NOUN
issue-580	11	14	of	of	ADP
issue-580	11	15	offshore	offshore	ADJ
issue-580	11	16	activities	activity	NOUN
issue-580	11	17	.	.	PUNCT
issue-580	12	1	logical	logical	ADJ
issue-580	12	2	-	-	PUNCT
issue-580	12	3	semantic	semantic	ADJ
issue-580	12	4	and	and	CCONJ
issue-580	12	5	dogmatic	dogmatic	ADJ
issue-580	12	6	methods	method	NOUN
issue-580	12	7	enabled	enable	VERB
issue-580	12	8	to	to	PART
issue-580	12	9	define	define	VERB
issue-580	12	10	the	the	DET
issue-580	12	11	concepts	concept	NOUN
issue-580	12	12	of	of	ADP
issue-580	12	13	“	"	PUNCT
issue-580	12	14	offshore	offshore	ADJ
issue-580	12	15	jurisdiction	jurisdiction	NOUN
issue-580	12	16	”	"	PUNCT
issue-580	12	17	,	,	PUNCT
issue-580	12	18	“	"	PUNCT
issue-580	12	19	offshore	offshore	ADJ
issue-580	12	20	zone	zone	NOUN
issue-580	12	21	”	"	PUNCT
issue-580	12	22	,	,	PUNCT
issue-580	12	23	“	"	PUNCT
issue-580	12	24	offshore	offshore	ADJ
issue-580	12	25	financial	financial	ADJ
issue-580	12	26	centre	centre	NOUN
issue-580	12	27	”	"	PUNCT
issue-580	12	28	and	and	CCONJ
issue-580	12	29	their	their	PRON
issue-580	12	30	specific	specific	ADJ
issue-580	12	31	features	feature	NOUN
issue-580	12	32	.	.	PUNCT
issue-580	13	1	the	the	DET
issue-580	13	2	results	result	NOUN
issue-580	13	3	of	of	ADP
issue-580	13	4	the	the	DET
issue-580	13	5	study	study	NOUN
issue-580	13	6	enabled	enable	VERB
issue-580	13	7	to	to	PART
issue-580	13	8	consider	consider	VERB
issue-580	13	9	offshore	offshore	ADJ
issue-580	13	10	zones	zone	NOUN
issue-580	13	11	,	,	PUNCT
issue-580	13	12	offshore	offshore	ADJ
issue-580	13	13	financial	financial	ADJ
issue-580	13	14	centres	centre	NOUN
issue-580	13	15	and	and	CCONJ
issue-580	13	16	international	international	ADJ
issue-580	13	17	financial	financial	ADJ
issue-580	13	18	centres	centre	NOUN
issue-580	13	19	,	,	PUNCT
issue-580	13	20	in	in	ADP
issue-580	13	21	terms	term	NOUN
issue-580	13	22	of	of	ADP
issue-580	13	23	their	their	PRON
issue-580	13	24	specific	specific	ADJ
issue-580	13	25	features	feature	NOUN
issue-580	13	26	,	,	PUNCT
issue-580	13	27	as	as	ADP
issue-580	13	28	certain	certain	ADJ
issue-580	13	29	territories	territory	NOUN
issue-580	13	30	and	and	CCONJ
issue-580	13	31	areas	area	NOUN
issue-580	13	32	of	of	ADP
issue-580	13	33	certain	certain	ADJ
issue-580	13	34	states	state	NOUN
issue-580	13	35	,	,	PUNCT
issue-580	13	36	where	where	SCONJ
issue-580	13	37	under	under	ADP
issue-580	13	38	the	the	DET
issue-580	13	39	exclusive	exclusive	ADJ
issue-580	13	40	conditions	condition	NOUN
issue-580	13	41	of	of	ADP
issue-580	13	42	doing	do	VERB
issue-580	13	43	business	business	NOUN
issue-580	13	44	outside	outside	ADP
issue-580	13	45	the	the	DET
issue-580	13	46	territory	territory	NOUN
issue-580	13	47	of	of	ADP
issue-580	13	48	registration	registration	NOUN
issue-580	13	49	,	,	PUNCT
issue-580	13	50	non	non	ADJ
issue-580	13	51	-	-	ADJ
issue-580	13	52	resident	resident	ADJ
issue-580	13	53	entities	entity	NOUN
issue-580	13	54	are	be	AUX
issue-580	13	55	granted	grant	VERB
issue-580	13	56	benefits	benefit	NOUN
issue-580	13	57	and	and	CCONJ
issue-580	13	58	privileges	privilege	NOUN
issue-580	13	59	in	in	ADP
issue-580	13	60	doing	do	VERB
issue-580	13	61	business	business	NOUN
issue-580	13	62	,	,	PUNCT
issue-580	13	63	taxation	taxation	NOUN
issue-580	13	64	,	,	PUNCT
issue-580	13	65	registration	registration	NOUN
issue-580	13	66	,	,	PUNCT
issue-580	13	67	and	and	CCONJ
issue-580	13	68	financial	financial	ADJ
issue-580	13	69	reporting	reporting	NOUN
issue-580	13	70	,	,	PUNCT
issue-580	13	71	as	as	ADV
issue-580	13	72	well	well	ADV
issue-580	13	73	as	as	ADP
issue-580	13	74	an	an	DET
issue-580	13	75	exclusive	exclusive	ADJ
issue-580	13	76	privilege	privilege	NOUN
issue-580	13	77	of	of	ADP
issue-580	13	78	confidentiality	confidentiality	NOUN
issue-580	13	79	.	.	PUNCT
issue-580	14	1	practical	practical	ADJ
issue-580	14	2	implications	implication	NOUN
issue-580	14	3	.	.	PUNCT
issue-580	15	1	in	in	ADP
issue-580	15	2	the	the	DET
issue-580	15	3	study	study	NOUN
issue-580	15	4	,	,	PUNCT
issue-580	15	5	first	first	ADV
issue-580	15	6	,	,	PUNCT
issue-580	15	7	the	the	DET
issue-580	15	8	concepts	concept	NOUN
issue-580	15	9	of	of	ADP
issue-580	15	10	“	"	PUNCT
issue-580	15	11	offshore	offshore	ADJ
issue-580	15	12	zone	zone	NOUN
issue-580	15	13	”	"	PUNCT
issue-580	15	14	,	,	PUNCT
issue-580	15	15	“	"	PUNCT
issue-580	15	16	offshore	offshore	ADJ
issue-580	15	17	financial	financial	ADJ
issue-580	15	18	centre	centre	NOUN
issue-580	15	19	”	"	PUNCT
issue-580	15	20	,	,	PUNCT
issue-580	15	21	“	"	PUNCT
issue-580	15	22	international	international	ADJ
issue-580	15	23	offshore	offshore	ADJ
issue-580	15	24	centre	centre	NOUN
issue-580	15	25	”	"	PUNCT
issue-580	15	26	are	be	AUX
issue-580	15	27	defined	define	VERB
issue-580	15	28	;	;	PUNCT
issue-580	15	29	second	second	X
issue-580	15	30	,	,	PUNCT
issue-580	15	31	the	the	DET
issue-580	15	32	scientific	scientific	ADJ
issue-580	15	33	approaches	approach	NOUN
issue-580	15	34	to	to	ADP
issue-580	15	35	their	their	PRON
issue-580	15	36	classification	classification	NOUN
issue-580	15	37	are	be	AUX
issue-580	15	38	analysed	analyse	VERB
issue-580	15	39	and	and	CCONJ
issue-580	15	40	compared	compare	VERB
issue-580	15	41	in	in	ADP
issue-580	15	42	the	the	DET
issue-580	15	43	specialized	specialized	ADJ
issue-580	15	44	literature	literature	NOUN
issue-580	15	45	,	,	PUNCT
issue-580	15	46	the	the	DET
issue-580	15	47	fifth	fifth	ADJ
issue-580	15	48	directive	directive	NOUN
issue-580	15	49	is	be	AUX
issue-580	15	50	considered	consider	VERB
issue-580	15	51	as	as	ADP
issue-580	15	52	the	the	DET
issue-580	15	53	main	main	ADJ
issue-580	15	54	legal	legal	ADJ
issue-580	15	55	regulation	regulation	NOUN
issue-580	15	56	of	of	ADP
issue-580	15	57	money	money	NOUN
issue-580	15	58	laundering	laundering	NOUN
issue-580	15	59	and	and	CCONJ
issue-580	15	60	the	the	DET
issue-580	15	61	beps	bep	NOUN
issue-580	15	62	project	project	NOUN
issue-580	15	63	;	;	PUNCT
issue-580	15	64	third	third	ADV
issue-580	15	65	,	,	PUNCT
issue-580	15	66	the	the	DET
issue-580	15	67	author	author	NOUN
issue-580	15	68	’s	’s	PART
issue-580	15	69	outlook	outlook	NOUN
issue-580	15	70	on	on	ADP
issue-580	15	71	the	the	DET
issue-580	15	72	positive	positive	ADJ
issue-580	15	73	and	and	CCONJ
issue-580	15	74	negative	negative	ADJ
issue-580	15	75	features	feature	NOUN
issue-580	15	76	of	of	ADP
issue-580	15	77	offshore	offshore	ADJ
issue-580	15	78	activities	activity	NOUN
issue-580	15	79	and	and	CCONJ
issue-580	15	80	their	their	PRON
issue-580	15	81	impact	impact	NOUN
issue-580	15	82	on	on	ADP
issue-580	15	83	the	the	DET
issue-580	15	84	world	world	NOUN
issue-580	15	85	economy	economy	NOUN
issue-580	15	86	are	be	AUX
issue-580	15	87	substantiated	substantiate	VERB
issue-580	15	88	.	.	PUNCT
issue-580	16	1	relevance	relevance	NOUN
issue-580	16	2	/	/	SYM
issue-580	16	3	originality	originality	NOUN
issue-580	16	4	.	.	PUNCT
issue-580	17	1	the	the	DET
issue-580	17	2	author	author	NOUN
issue-580	17	3	’s	’s	PART
issue-580	17	4	approach	approach	NOUN
issue-580	17	5	to	to	ADP
issue-580	17	6	the	the	DET
issue-580	17	7	definition	definition	NOUN
issue-580	17	8	of	of	ADP
issue-580	17	9	the	the	DET
issue-580	17	10	main	main	ADJ
issue-580	17	11	features	feature	NOUN
issue-580	17	12	of	of	ADP
issue-580	17	13	offshore	offshore	ADJ
issue-580	17	14	zones	zone	NOUN
issue-580	17	15	and	and	CCONJ
issue-580	17	16	offshore	offshore	ADJ
issue-580	17	17	financial	financial	ADJ
issue-580	17	18	centres	centre	NOUN
issue-580	17	19	through	through	ADP
issue-580	17	20	the	the	DET
issue-580	17	21	analysis	analysis	NOUN
issue-580	17	22	of	of	ADP
issue-580	17	23	their	their	PRON
issue-580	17	24	qualitative	qualitative	ADJ
issue-580	17	25	characteristics	characteristic	NOUN
issue-580	17	26	is	be	AUX
issue-580	17	27	offered	offer	VERB
issue-580	17	28	to	to	PART
issue-580	17	29	determine	determine	VERB
issue-580	17	30	the	the	DET
issue-580	17	31	key	key	ADJ
issue-580	17	32	areas	area	NOUN
issue-580	17	33	of	of	ADP
issue-580	17	34	their	their	PRON
issue-580	17	35	development	development	NOUN
issue-580	17	36	trends	trend	NOUN
issue-580	17	37	.	.	PUNCT
issue-580	18	1	key	key	ADJ
issue-580	18	2	words	word	NOUN
issue-580	18	3	:	:	PUNCT
issue-580	18	4	financial	financial	ADJ
issue-580	18	5	system	system	NOUN
issue-580	18	6	,	,	PUNCT
issue-580	18	7	offshore	offshore	ADJ
issue-580	18	8	financial	financial	ADJ
issue-580	18	9	centre	centre	NOUN
issue-580	18	10	,	,	PUNCT
issue-580	18	11	offshore	offshore	ADJ
issue-580	18	12	zone	zone	NOUN
issue-580	18	13	,	,	PUNCT
issue-580	18	14	offshore	offshore	ADJ
issue-580	18	15	jurisdiction	jurisdiction	NOUN
issue-580	18	16	,	,	PUNCT
issue-580	18	17	black	black	ADJ
issue-580	18	18	lists	list	NOUN
issue-580	18	19	,	,	PUNCT
issue-580	18	20	grey	grey	PROPN
issue-580	18	21	lists	list	NOUN
issue-580	18	22	,	,	PUNCT
issue-580	18	23	directive	directive	NOUN
issue-580	18	24	,	,	PUNCT
issue-580	18	25	money	money	NOUN
issue-580	18	26	laundering	laundering	NOUN
issue-580	18	27	.	.	PUNCT
issue-580	19	1	jel	jel	PROPN
issue-580	19	2	classification	classification	NOUN
issue-580	19	3	:	:	PUNCT
issue-580	19	4	o16	o16	NUM
issue-580	19	5	,	,	PUNCT
issue-580	19	6	p34	p34	NOUN
issue-580	19	7	1	1	NUM
issue-580	19	8	.	.	PUNCT
issue-580	19	9	introduction	introduction	NOUN
issue-580	19	10	it	it	PRON
issue-580	19	11	has	have	AUX
issue-580	19	12	been	be	AUX
issue-580	19	13	repeatedly	repeatedly	ADV
issue-580	19	14	emphasized	emphasize	VERB
issue-580	19	15	that	that	SCONJ
issue-580	19	16	annually	annually	ADV
issue-580	19	17	a	a	DET
issue-580	19	18	system	system	NOUN
issue-580	19	19	of	of	ADP
issue-580	19	20	well	well	ADV
issue-580	19	21	-	-	PUNCT
issue-580	19	22	established	establish	VERB
issue-580	19	23	schemes	scheme	NOUN
issue-580	19	24	of	of	ADP
issue-580	19	25	international	international	ADJ
issue-580	19	26	offshore	offshore	ADJ
issue-580	19	27	zones	zone	NOUN
issue-580	19	28	enables	enable	VERB
issue-580	19	29	illegal	illegal	ADJ
issue-580	19	30	withdrawal	withdrawal	NOUN
issue-580	19	31	of	of	ADP
issue-580	19	32	large	large	ADJ
issue-580	19	33	amounts	amount	NOUN
issue-580	19	34	of	of	ADP
issue-580	19	35	funds	fund	NOUN
issue-580	19	36	from	from	ADP
issue-580	19	37	the	the	DET
issue-580	19	38	financial	financial	ADJ
issue-580	19	39	systems	system	NOUN
issue-580	19	40	of	of	ADP
issue-580	19	41	each	each	DET
issue-580	19	42	country	country	NOUN
issue-580	19	43	.	.	PUNCT
issue-580	20	1	due	due	ADP
issue-580	20	2	to	to	ADP
issue-580	20	3	the	the	DET
issue-580	20	4	creation	creation	NOUN
issue-580	20	5	of	of	ADP
issue-580	20	6	offshore	offshore	ADJ
issue-580	20	7	jurisdictions	jurisdiction	NOUN
issue-580	20	8	,	,	PUNCT
issue-580	20	9	in	in	ADP
issue-580	20	10	the	the	DET
issue-580	20	11	global	global	ADJ
issue-580	20	12	economic	economic	ADJ
issue-580	20	13	network	network	NOUN
issue-580	20	14	,	,	PUNCT
issue-580	20	15	socalled	socalle	VERB
issue-580	20	16	“	"	PUNCT
issue-580	20	17	tax	tax	NOUN
issue-580	20	18	havens	haven	NOUN
issue-580	20	19	,	,	PUNCT
issue-580	20	20	”	"	PUNCT
issue-580	20	21	the	the	DET
issue-580	20	22	areas	area	NOUN
issue-580	20	23	where	where	SCONJ
issue-580	20	24	capital	capital	NOUN
issue-580	20	25	operates	operate	VERB
issue-580	20	26	freely	freely	ADV
issue-580	20	27	and	and	CCONJ
issue-580	20	28	brings	bring	VERB
issue-580	20	29	illegal	illegal	ADJ
issue-580	20	30	proceeds	proceed	NOUN
issue-580	20	31	to	to	ADP
issue-580	20	32	its	its	PRON
issue-580	20	33	owners	owner	NOUN
issue-580	20	34	,	,	PUNCT
issue-580	20	35	exist	exist	VERB
issue-580	20	36	.	.	PUNCT
issue-580	21	1	the	the	DET
issue-580	21	2	use	use	NOUN
issue-580	21	3	of	of	ADP
issue-580	21	4	privileges	privilege	NOUN
issue-580	21	5	and	and	CCONJ
issue-580	21	6	benefits	benefit	NOUN
issue-580	21	7	of	of	ADP
issue-580	21	8	offshore	offshore	ADJ
issue-580	21	9	zones	zone	NOUN
issue-580	21	10	,	,	PUNCT
issue-580	21	11	such	such	ADJ
issue-580	21	12	as	as	ADP
issue-580	21	13	reduction	reduction	NOUN
issue-580	21	14	of	of	ADP
issue-580	21	15	tax	tax	NOUN
issue-580	21	16	,	,	PUNCT
issue-580	21	17	currency	currency	NOUN
issue-580	21	18	and	and	CCONJ
issue-580	21	19	transaction	transaction	NOUN
issue-580	21	20	control	control	NOUN
issue-580	21	21	,	,	PUNCT
issue-580	21	22	and	and	CCONJ
issue-580	21	23	the	the	DET
issue-580	21	24	confidentiality	confidentiality	NOUN
issue-580	21	25	regarding	regard	VERB
issue-580	21	26	the	the	DET
issue-580	21	27	final	final	ADJ
issue-580	21	28	beneficiary	beneficiary	NOUN
issue-580	21	29	,	,	PUNCT
issue-580	21	30	confirms	confirm	VERB
issue-580	21	31	the	the	DET
issue-580	21	32	relevance	relevance	NOUN
issue-580	21	33	and	and	CCONJ
issue-580	21	34	necessity	necessity	NOUN
issue-580	21	35	to	to	PART
issue-580	21	36	study	study	VERB
issue-580	21	37	the	the	DET
issue-580	21	38	activities	activity	NOUN
issue-580	21	39	of	of	ADP
issue-580	21	40	offshore	offshore	ADJ
issue-580	21	41	zones	zone	NOUN
issue-580	21	42	and	and	CCONJ
issue-580	21	43	centres	centre	NOUN
issue-580	21	44	in	in	ADP
issue-580	21	45	their	their	PRON
issue-580	21	46	inextricable	inextricable	ADJ
issue-580	21	47	link	link	NOUN
issue-580	21	48	,	,	PUNCT
issue-580	21	49	as	as	ADV
issue-580	21	50	well	well	ADV
issue-580	21	51	as	as	ADP
issue-580	21	52	their	their	PRON
issue-580	21	53	destructive	destructive	ADJ
issue-580	21	54	impact	impact	NOUN
issue-580	21	55	on	on	ADP
issue-580	21	56	the	the	DET
issue-580	21	57	economy	economy	NOUN
issue-580	21	58	of	of	ADP
issue-580	21	59	individual	individual	ADJ
issue-580	21	60	countries	country	NOUN
issue-580	21	61	and	and	CCONJ
issue-580	21	62	the	the	DET
issue-580	21	63	financial	financial	ADJ
issue-580	21	64	system	system	NOUN
issue-580	21	65	in	in	ADP
issue-580	21	66	total	total	NOUN
issue-580	21	67	.	.	PUNCT
issue-580	22	1	therefore	therefore	ADV
issue-580	22	2	,	,	PUNCT
issue-580	22	3	this	this	PRON
issue-580	22	4	enables	enable	VERB
issue-580	22	5	to	to	PART
issue-580	22	6	avoid	avoid	VERB
issue-580	22	7	taxation	taxation	NOUN
issue-580	22	8	and	and	CCONJ
issue-580	22	9	use	use	VERB
issue-580	22	10	such	such	ADJ
issue-580	22	11	schemes	scheme	NOUN
issue-580	22	12	of	of	ADP
issue-580	22	13	the	the	DET
issue-580	22	14	illegal	illegal	ADJ
issue-580	22	15	currency	currency	NOUN
issue-580	22	16	movement	movement	NOUN
issue-580	22	17	to	to	PART
issue-580	22	18	extend	extend	VERB
issue-580	22	19	the	the	DET
issue-580	22	20	scale	scale	NOUN
issue-580	22	21	of	of	ADP
issue-580	22	22	shadow	shadow	NOUN
issue-580	22	23	processes	process	NOUN
issue-580	22	24	in	in	ADP
issue-580	22	25	the	the	DET
issue-580	22	26	global	global	ADJ
issue-580	22	27	economy	economy	NOUN
issue-580	22	28	.	.	PUNCT
issue-580	23	1	at	at	ADP
issue-580	23	2	different	different	ADJ
issue-580	23	3	times	time	NOUN
issue-580	23	4	,	,	PUNCT
issue-580	23	5	the	the	DET
issue-580	23	6	study	study	NOUN
issue-580	23	7	of	of	ADP
issue-580	23	8	offshore	offshore	ADJ
issue-580	23	9	activity	activity	NOUN
issue-580	23	10	and	and	CCONJ
issue-580	23	11	its	its	PRON
issue-580	23	12	impact	impact	NOUN
issue-580	23	13	on	on	ADP
issue-580	23	14	the	the	DET
issue-580	23	15	development	development	NOUN
issue-580	23	16	trends	trend	NOUN
issue-580	23	17	of	of	ADP
issue-580	23	18	the	the	DET
issue-580	23	19	world	world	NOUN
issue-580	23	20	economic	economic	ADJ
issue-580	23	21	system	system	NOUN
issue-580	23	22	was	be	AUX
issue-580	23	23	undertaken	undertake	VERB
issue-580	23	24	by	by	ADP
issue-580	23	25	scholars	scholar	NOUN
issue-580	23	26	,	,	PUNCT
issue-580	23	27	such	such	ADJ
issue-580	23	28	as	as	ADP
issue-580	23	29	d.	d.	PROPN
issue-580	23	30	meadows	meadows	PROPN
issue-580	23	31	,	,	PUNCT
issue-580	23	32	j.	j.	PROPN
issue-580	23	33	tobin	tobin	PROPN
issue-580	23	34	,	,	PUNCT
issue-580	23	35	n.	n.	PROPN
issue-580	23	36	shaxson	shaxson	PROPN
issue-580	23	37	,	,	PUNCT
issue-580	23	38	v.	v.	PROPN
issue-580	23	39	v.	v.	ADP
issue-580	23	40	virchenko	virchenko	NOUN
issue-580	23	41	,	,	PUNCT
issue-580	23	42	o.	o.	PROPN
issue-580	23	43	i.	i.	PROPN
issue-580	23	44	borysov	borysov	PROPN
issue-580	23	45	,	,	PUNCT
issue-580	23	46	a.	a.	PROPN
issue-580	23	47	m.	m.	PROPN
issue-580	23	48	voronin	voronin	PROPN
issue-580	23	49	,	,	PUNCT
issue-580	23	50	v.	v.	ADP
issue-580	23	51	o.	o.	PROPN
issue-580	23	52	virchenko	virchenko	PROPN
issue-580	23	53	,	,	PUNCT
issue-580	23	54	d.	d.	PROPN
issue-580	23	55	yu	yu	PROPN
issue-580	23	56	.	.	PROPN
issue-580	23	57	holubkov	holubkov	PROPN
issue-580	23	58	,	,	PUNCT
issue-580	23	59	n.	n.	PROPN
issue-580	23	60	yu	yu	PROPN
issue-580	23	61	.	.	PROPN
issue-580	23	62	koniakhin	koniakhin	PROPN
issue-580	23	63	,	,	PUNCT
issue-580	23	64	m.	m.	NOUN
issue-580	23	65	v.	v.	ADP
issue-580	23	66	korolov	korolov	PROPN
issue-580	23	67	,	,	PUNCT
issue-580	23	68	a.	a.	NOUN
issue-580	23	69	n.	n.	PROPN
issue-580	23	70	mykhailyn	mykhailyn	PROPN
issue-580	23	71	,	,	PUNCT
issue-580	23	72	v.	v.	PROPN
issue-580	23	73	p.	p.	PROPN
issue-580	23	74	leshchuk	leshchuk	PROPN
issue-580	23	75	,	,	PUNCT
issue-580	23	76	d.	d.	PROPN
issue-580	23	77	yu	yu	PROPN
issue-580	23	78	.	.	PROPN
issue-580	24	1	mamotenko	mamotenko	PROPN
issue-580	24	2	,	,	PUNCT
issue-580	24	3	i.	i.	PROPN
issue-580	24	4	i.	i.	PROPN
issue-580	24	5	nikitchuk	nikitchuk	PROPN
issue-580	24	6	,	,	PUNCT
issue-580	24	7	a.	a.	PROPN
issue-580	24	8	i.	i.	PROPN
issue-580	24	9	ryzhkova	ryzhkova	PROPN
issue-580	24	10	,	,	PUNCT
issue-580	24	11	n.	n.	PROPN
issue-580	24	12	m.	m.	NOUN
issue-580	24	13	teliuk	teliuk	PROPN
issue-580	24	14	and	and	CCONJ
issue-580	24	15	others	other	NOUN
issue-580	24	16	.	.	PUNCT
issue-580	25	1	baltic	baltic	PROPN
issue-580	25	2	journal	journal	PROPN
issue-580	25	3	of	of	ADP
issue-580	25	4	economic	economic	ADJ
issue-580	25	5	studies	study	NOUN
issue-580	25	6	353	353	NUM
issue-580	25	7	vol	vol	NOUN
issue-580	25	8	.	.	PUNCT
issue-580	26	1	4	4	NUM
issue-580	26	2	,	,	PUNCT
issue-580	26	3	no	no	INTJ
issue-580	26	4	.	.	NOUN
issue-580	26	5	5	5	NUM
issue-580	26	6	,	,	PUNCT
issue-580	26	7	2018	2018	NUM
issue-580	26	8	in	in	ADP
issue-580	26	9	view	view	NOUN
issue-580	26	10	of	of	ADP
issue-580	26	11	the	the	DET
issue-580	26	12	above	above	ADJ
issue-580	26	13	,	,	PUNCT
issue-580	26	14	it	it	PRON
issue-580	26	15	is	be	AUX
issue-580	26	16	relevant	relevant	ADJ
issue-580	26	17	to	to	PART
issue-580	26	18	study	study	VERB
issue-580	26	19	the	the	DET
issue-580	26	20	issue	issue	NOUN
issue-580	26	21	of	of	ADP
issue-580	26	22	delineating	delineate	VERB
issue-580	26	23	the	the	DET
issue-580	26	24	definitions	definition	NOUN
issue-580	26	25	of	of	ADP
issue-580	26	26	offshore	offshore	ADJ
issue-580	26	27	zone	zone	NOUN
issue-580	26	28	,	,	PUNCT
issue-580	26	29	offshore	offshore	ADJ
issue-580	26	30	financial	financial	ADJ
issue-580	26	31	centre	centre	NOUN
issue-580	26	32	,	,	PUNCT
issue-580	26	33	offshore	offshore	ADJ
issue-580	26	34	jurisdiction	jurisdiction	NOUN
issue-580	26	35	,	,	PUNCT
issue-580	26	36	as	as	ADV
issue-580	26	37	well	well	ADV
issue-580	26	38	as	as	ADP
issue-580	26	39	the	the	DET
issue-580	26	40	impact	impact	NOUN
issue-580	26	41	of	of	ADP
issue-580	26	42	such	such	ADJ
issue-580	26	43	territories	territory	NOUN
issue-580	26	44	functioning	function	VERB
issue-580	26	45	from	from	ADP
issue-580	26	46	the	the	DET
issue-580	26	47	perspective	perspective	NOUN
issue-580	26	48	of	of	ADP
issue-580	26	49	“	"	PUNCT
issue-580	26	50	money	money	NOUN
issue-580	26	51	laundering	laundering	NOUN
issue-580	26	52	”	"	PUNCT
issue-580	26	53	,	,	PUNCT
issue-580	26	54	which	which	PRON
issue-580	26	55	is	be	AUX
issue-580	26	56	considered	consider	VERB
issue-580	26	57	in	in	ADP
issue-580	26	58	this	this	DET
issue-580	26	59	paper	paper	NOUN
issue-580	26	60	.	.	PUNCT
issue-580	27	1	in	in	ADP
issue-580	27	2	order	order	NOUN
issue-580	27	3	to	to	PART
issue-580	27	4	achieve	achieve	VERB
issue-580	27	5	this	this	DET
issue-580	27	6	objective	objective	NOUN
issue-580	27	7	,	,	PUNCT
issue-580	27	8	the	the	DET
issue-580	27	9	following	follow	VERB
issue-580	27	10	tasks	task	NOUN
issue-580	27	11	should	should	AUX
issue-580	27	12	be	be	AUX
issue-580	27	13	:	:	PUNCT
issue-580	27	14	first	first	ADV
issue-580	27	15	,	,	PUNCT
issue-580	27	16	to	to	PART
issue-580	27	17	outline	outline	VERB
issue-580	27	18	the	the	DET
issue-580	27	19	delineation	delineation	NOUN
issue-580	27	20	of	of	ADP
issue-580	27	21	the	the	DET
issue-580	27	22	main	main	ADJ
issue-580	27	23	definitions	definition	NOUN
issue-580	27	24	of	of	ADP
issue-580	27	25	offshore	offshore	ADJ
issue-580	27	26	territories	territory	NOUN
issue-580	27	27	and	and	CCONJ
issue-580	27	28	make	make	VERB
issue-580	27	29	the	the	DET
issue-580	27	30	appropriate	appropriate	ADJ
issue-580	27	31	classification	classification	NOUN
issue-580	27	32	;	;	PUNCT
issue-580	27	33	second	second	ADJ
issue-580	27	34	,	,	PUNCT
issue-580	27	35	to	to	PART
issue-580	27	36	analyse	analyse	VERB
issue-580	27	37	the	the	DET
issue-580	27	38	development	development	NOUN
issue-580	27	39	of	of	ADP
issue-580	27	40	offshore	offshore	ADJ
issue-580	27	41	activities	activity	NOUN
issue-580	27	42	and	and	CCONJ
issue-580	27	43	international	international	ADJ
issue-580	27	44	legislative	legislative	ADJ
issue-580	27	45	regulation	regulation	NOUN
issue-580	27	46	of	of	ADP
issue-580	27	47	offshore	offshore	ADJ
issue-580	27	48	counteraction	counteraction	NOUN
issue-580	27	49	;	;	PUNCT
issue-580	27	50	third	third	ADV
issue-580	27	51	,	,	PUNCT
issue-580	27	52	to	to	PART
issue-580	27	53	suggest	suggest	VERB
issue-580	27	54	original	original	ADJ
issue-580	27	55	outlook	outlook	NOUN
issue-580	27	56	on	on	ADP
issue-580	27	57	effects	effect	NOUN
issue-580	27	58	of	of	ADP
issue-580	27	59	the	the	DET
issue-580	27	60	capital	capital	NOUN
issue-580	27	61	outflow	outflow	NOUN
issue-580	27	62	through	through	ADP
issue-580	27	63	offshore	offshore	ADJ
issue-580	27	64	territories	territory	NOUN
issue-580	27	65	on	on	ADP
issue-580	27	66	the	the	DET
issue-580	27	67	world	world	NOUN
issue-580	27	68	economy	economy	NOUN
issue-580	27	69	.	.	PUNCT
issue-580	28	1	2	2	X
issue-580	28	2	.	.	X
issue-580	28	3	main	main	ADJ
issue-580	28	4	material	material	NOUN
issue-580	28	5	the	the	DET
issue-580	28	6	experience	experience	NOUN
issue-580	28	7	of	of	ADP
issue-580	28	8	successful	successful	ADJ
issue-580	28	9	refinancing	refinancing	NOUN
issue-580	28	10	,	,	PUNCT
issue-580	28	11	avoiding	avoid	VERB
issue-580	28	12	the	the	DET
issue-580	28	13	legal	legal	ADJ
issue-580	28	14	taxation	taxation	NOUN
issue-580	28	15	system	system	NOUN
issue-580	28	16	has	have	AUX
issue-580	28	17	become	become	VERB
issue-580	28	18	an	an	DET
issue-580	28	19	integral	integral	ADJ
issue-580	28	20	part	part	NOUN
issue-580	28	21	of	of	ADP
issue-580	28	22	the	the	DET
issue-580	28	23	world	world	NOUN
issue-580	28	24	economic	economic	ADJ
issue-580	28	25	community	community	NOUN
issue-580	28	26	.	.	PUNCT
issue-580	29	1	according	accord	VERB
issue-580	29	2	to	to	ADP
issue-580	29	3	boston	boston	PROPN
issue-580	29	4	consulting	consulting	PROPN
issue-580	29	5	group	group	NOUN
issue-580	29	6	statistics	statistic	NOUN
issue-580	29	7	,	,	PUNCT
issue-580	29	8	the	the	DET
issue-580	29	9	total	total	ADJ
issue-580	29	10	offshore	offshore	ADJ
issue-580	29	11	funds	fund	NOUN
issue-580	29	12	increased	increase	VERB
issue-580	29	13	from	from	ADP
issue-580	29	14	6	6	NUM
issue-580	29	15	trillion	trillion	NUM
issue-580	29	16	usd	usd	NOUN
issue-580	29	17	in	in	ADP
issue-580	29	18	2005	2005	NUM
issue-580	29	19	to	to	ADP
issue-580	29	20	10	10	NUM
issue-580	29	21	trillion	trillion	NUM
issue-580	29	22	usd	usd	NOUN
issue-580	29	23	in	in	ADP
issue-580	29	24	2016	2016	NUM
issue-580	29	25	,	,	PUNCT
issue-580	29	26	so	so	CCONJ
issue-580	29	27	the	the	DET
issue-580	29	28	offshore	offshore	ADJ
issue-580	29	29	territories	territory	NOUN
issue-580	29	30	hide	hide	VERB
issue-580	29	31	10	10	NUM
issue-580	29	32	-	-	SYM
issue-580	29	33	13	13	NUM
issue-580	29	34	%	%	NOUN
issue-580	29	35	of	of	ADP
issue-580	29	36	world	world	PROPN
issue-580	29	37	gdp	gdp	PROPN
issue-580	29	38	(	(	PUNCT
issue-580	29	39	ekonomisty	ekonomisty	PROPN
issue-580	29	40	pidrakhuvaly	pidrakhuvaly	PROPN
issue-580	29	41	:	:	PUNCT
issue-580	29	42	v	v	NUM
issue-580	29	43	ofshorakh	ofshorakh	ADJ
issue-580	29	44	skhovano	skhovano	ADJ
issue-580	29	45	10	10	NUM
issue-580	29	46	-	-	SYM
issue-580	29	47	13	13	NUM
issue-580	29	48	%	%	NOUN
issue-580	29	49	svitovoho	svitovoho	NOUN
issue-580	29	50	vvp	vvp	NOUN
issue-580	29	51	)	)	PUNCT
issue-580	29	52	.	.	PUNCT
issue-580	30	1	the	the	DET
issue-580	30	2	instability	instability	NOUN
issue-580	30	3	of	of	ADP
issue-580	30	4	the	the	DET
issue-580	30	5	world	world	NOUN
issue-580	30	6	economies	economy	NOUN
issue-580	30	7	,	,	PUNCT
issue-580	30	8	constant	constant	ADJ
issue-580	30	9	oil	oil	NOUN
issue-580	30	10	price	price	NOUN
issue-580	30	11	fluctuation	fluctuation	NOUN
issue-580	30	12	,	,	PUNCT
issue-580	30	13	and	and	CCONJ
issue-580	30	14	the	the	DET
issue-580	30	15	financial	financial	ADJ
issue-580	30	16	and	and	CCONJ
issue-580	30	17	economic	economic	ADJ
issue-580	30	18	crisis	crisis	NOUN
issue-580	30	19	lead	lead	VERB
issue-580	30	20	to	to	ADP
issue-580	30	21	a	a	DET
issue-580	30	22	revival	revival	NOUN
issue-580	30	23	of	of	ADP
issue-580	30	24	money	money	NOUN
issue-580	30	25	laundering	laundering	NOUN
issue-580	30	26	,	,	PUNCT
issue-580	30	27	furthermore	furthermore	ADV
issue-580	30	28	,	,	PUNCT
issue-580	30	29	to	to	ADP
issue-580	30	30	expanding	expand	VERB
issue-580	30	31	boundaries	boundary	NOUN
issue-580	30	32	of	of	ADP
issue-580	30	33	the	the	DET
issue-580	30	34	shadow	shadow	NOUN
issue-580	30	35	economy	economy	NOUN
issue-580	30	36	.	.	PUNCT
issue-580	31	1	thus	thus	ADV
issue-580	31	2	,	,	PUNCT
issue-580	31	3	as	as	ADP
issue-580	31	4	of	of	ADP
issue-580	31	5	2016	2016	NUM
issue-580	31	6	,	,	PUNCT
issue-580	31	7	about	about	ADV
issue-580	31	8	35	35	NUM
issue-580	31	9	-	-	SYM
issue-580	31	10	40	40	NUM
issue-580	31	11	countries	country	NOUN
issue-580	31	12	of	of	ADP
issue-580	31	13	the	the	DET
issue-580	31	14	world	world	NOUN
issue-580	31	15	or	or	CCONJ
issue-580	31	16	their	their	PRON
issue-580	31	17	entities	entity	NOUN
issue-580	31	18	are	be	AUX
issue-580	31	19	offshore	offshore	ADJ
issue-580	31	20	zones	zone	NOUN
issue-580	31	21	,	,	PUNCT
issue-580	31	22	which	which	PRON
issue-580	31	23	contribution	contribution	NOUN
issue-580	31	24	to	to	ADP
issue-580	31	25	world	world	PROPN
issue-580	31	26	gdp	gdp	NOUN
issue-580	31	27	is	be	AUX
issue-580	31	28	relatively	relatively	ADV
issue-580	31	29	small	small	ADJ
issue-580	31	30	(	(	PUNCT
issue-580	31	31	only	only	ADV
issue-580	31	32	1.22	1.22	NUM
issue-580	31	33	%	%	NOUN
issue-580	31	34	)	)	PUNCT
issue-580	31	35	,	,	PUNCT
issue-580	31	36	while	while	SCONJ
issue-580	31	37	they	they	PRON
issue-580	31	38	account	account	VERB
issue-580	31	39	for	for	ADP
issue-580	31	40	about	about	ADV
issue-580	31	41	60	60	NUM
issue-580	31	42	%	%	NOUN
issue-580	31	43	of	of	ADP
issue-580	31	44	all	all	DET
issue-580	31	45	financial	financial	ADJ
issue-580	31	46	transactions	transaction	NOUN
issue-580	31	47	and	and	CCONJ
issue-580	31	48	25	25	NUM
issue-580	31	49	%	%	NOUN
issue-580	31	50	of	of	ADP
issue-580	31	51	the	the	DET
issue-580	31	52	international	international	ADJ
issue-580	31	53	movement	movement	NOUN
issue-580	31	54	capital	capital	NOUN
issue-580	31	55	in	in	ADP
issue-580	31	56	the	the	DET
issue-580	31	57	world	world	NOUN
issue-580	31	58	.	.	PUNCT
issue-580	32	1	considering	consider	VERB
issue-580	32	2	the	the	DET
issue-580	32	3	financial	financial	ADJ
issue-580	32	4	secrecy	secrecy	NOUN
issue-580	32	5	index	index	NOUN
issue-580	32	6	study	study	NOUN
issue-580	32	7	,	,	PUNCT
issue-580	32	8	in	in	ADP
issue-580	32	9	2018	2018	NUM
issue-580	32	10	,	,	PUNCT
issue-580	32	11	the	the	DET
issue-580	32	12	global	global	ADJ
issue-580	32	13	amount	amount	NOUN
issue-580	32	14	of	of	ADP
issue-580	32	15	illegal	illegal	ADJ
issue-580	32	16	cross	cross	ADJ
issue-580	32	17	-	-	ADJ
issue-580	32	18	border	border	ADJ
issue-580	32	19	financial	financial	ADJ
issue-580	32	20	flows	flow	NOUN
issue-580	32	21	is	be	AUX
issue-580	32	22	estimated	estimate	VERB
issue-580	32	23	at	at	ADP
issue-580	32	24	1	1	NUM
issue-580	32	25	-	-	SYM
issue-580	32	26	1.6	1.6	NUM
issue-580	32	27	trillion	trillion	NUM
issue-580	32	28	usd	usd	NOUN
issue-580	32	29	per	per	ADP
issue-580	32	30	year	year	NOUN
issue-580	32	31	,	,	PUNCT
issue-580	32	32	and	and	CCONJ
issue-580	32	33	the	the	DET
issue-580	32	34	total	total	ADJ
issue-580	32	35	assets	asset	NOUN
issue-580	32	36	of	of	ADP
issue-580	32	37	offshore	offshore	ADJ
issue-580	32	38	jurisdictions	jurisdiction	NOUN
issue-580	32	39	and	and	CCONJ
issue-580	32	40	tax	tax	NOUN
issue-580	32	41	havens	haven	NOUN
issue-580	32	42	reach	reach	VERB
issue-580	32	43	32	32	NUM
issue-580	32	44	trillion	trillion	NUM
issue-580	32	45	usd	usd	NOUN
issue-580	32	46	.	.	PUNCT
issue-580	33	1	according	accord	VERB
issue-580	33	2	to	to	ADP
issue-580	33	3	the	the	DET
issue-580	33	4	organization	organization	NOUN
issue-580	33	5	for	for	ADP
issue-580	33	6	economic	economic	ADJ
issue-580	33	7	cooperation	cooperation	NOUN
issue-580	33	8	and	and	CCONJ
issue-580	33	9	development	development	NOUN
issue-580	33	10	(	(	PUNCT
issue-580	33	11	oecd	oecd	PROPN
issue-580	33	12	)	)	PUNCT
issue-580	33	13	,	,	PUNCT
issue-580	33	14	due	due	ADP
issue-580	33	15	to	to	ADP
issue-580	33	16	the	the	DET
issue-580	33	17	existence	existence	NOUN
issue-580	33	18	of	of	ADP
issue-580	33	19	such	such	ADJ
issue-580	33	20	offshore	offshore	ADJ
issue-580	33	21	zones	zone	NOUN
issue-580	33	22	,	,	PUNCT
issue-580	33	23	up	up	ADP
issue-580	33	24	to	to	PART
issue-580	33	25	250	250	NUM
issue-580	33	26	billion	billion	NUM
issue-580	33	27	usd	usd	NOUN
issue-580	33	28	of	of	ADP
issue-580	33	29	tax	tax	NOUN
issue-580	33	30	revenues	revenue	NOUN
issue-580	33	31	disappear	disappear	VERB
issue-580	33	32	from	from	ADP
issue-580	33	33	the	the	DET
issue-580	33	34	financial	financial	ADJ
issue-580	33	35	system	system	NOUN
issue-580	33	36	of	of	ADP
issue-580	33	37	the	the	DET
issue-580	33	38	countries	country	NOUN
issue-580	33	39	of	of	ADP
issue-580	33	40	the	the	DET
issue-580	33	41	world	world	NOUN
issue-580	33	42	(	(	PUNCT
issue-580	33	43	naskilky	naskilky	ADV
issue-580	33	44	populiarni	populiarni	ADJ
issue-580	33	45	v	v	ADP
issue-580	33	46	ukraini	ukraini	ADJ
issue-580	33	47	ofshory	ofshory	NOUN
issue-580	33	48	)	)	PUNCT
issue-580	33	49	.	.	PUNCT
issue-580	34	1	according	accord	VERB
issue-580	34	2	to	to	ADP
issue-580	34	3	the	the	DET
issue-580	34	4	2016	2016	NUM
issue-580	34	5	international	international	ADJ
issue-580	34	6	narcotics	narcotic	NOUN
issue-580	34	7	control	control	NOUN
issue-580	34	8	strategy	strategy	NOUN
issue-580	34	9	report	report	NOUN
issue-580	34	10	of	of	ADP
issue-580	34	11	the	the	DET
issue-580	34	12	anti	anti	ADJ
issue-580	34	13	-	-	ADJ
issue-580	34	14	money	money	NOUN
issue-580	34	15	-	-	PUNCT
issue-580	34	16	laundering	launder	VERB
issue-580	34	17	agency	agency	NOUN
issue-580	34	18	,	,	PUNCT
issue-580	34	19	the	the	DET
issue-580	34	20	countries	country	NOUN
issue-580	34	21	with	with	ADP
issue-580	34	22	the	the	DET
issue-580	34	23	highest	high	ADJ
issue-580	34	24	levels	level	NOUN
issue-580	34	25	of	of	ADP
issue-580	34	26	money	money	NOUN
issue-580	34	27	laundering	laundering	NOUN
issue-580	34	28	are	be	AUX
issue-580	34	29	russia	russia	PROPN
issue-580	34	30	,	,	PUNCT
issue-580	34	31	the	the	DET
issue-580	34	32	united	united	PROPN
issue-580	34	33	states	states	PROPN
issue-580	34	34	,	,	PUNCT
issue-580	34	35	the	the	DET
issue-580	34	36	united	united	PROPN
issue-580	34	37	kingdom	kingdom	PROPN
issue-580	34	38	,	,	PUNCT
issue-580	34	39	germany	germany	PROPN
issue-580	34	40	,	,	PUNCT
issue-580	34	41	and	and	CCONJ
issue-580	34	42	france	france	PROPN
issue-580	34	43	.	.	PUNCT
issue-580	35	1	the	the	DET
issue-580	35	2	relevance	relevance	NOUN
issue-580	35	3	of	of	ADP
issue-580	35	4	this	this	DET
issue-580	35	5	problem	problem	NOUN
issue-580	35	6	is	be	AUX
issue-580	35	7	also	also	ADV
issue-580	35	8	due	due	ADP
issue-580	35	9	to	to	ADP
issue-580	35	10	the	the	DET
issue-580	35	11	fact	fact	NOUN
issue-580	35	12	that	that	SCONJ
issue-580	35	13	only	only	ADV
issue-580	35	14	in	in	ADP
issue-580	35	15	2018	2018	NUM
issue-580	35	16	,	,	PUNCT
issue-580	35	17	in	in	ADP
issue-580	35	18	the	the	DET
issue-580	35	19	european	european	PROPN
issue-580	35	20	union	union	PROPN
issue-580	35	21	about	about	ADV
issue-580	35	22	110	110	NUM
issue-580	35	23	billion	billion	NUM
issue-580	35	24	eur	eur	NOUN
issue-580	35	25	were	be	AUX
issue-580	35	26	“	"	PUNCT
issue-580	35	27	laundered	launder	VERB
issue-580	35	28	”	"	PUNCT
issue-580	35	29	,	,	PUNCT
issue-580	35	30	equivalent	equivalent	ADJ
issue-580	35	31	to	to	ADP
issue-580	35	32	1	1	NUM
issue-580	35	33	%	%	NOUN
issue-580	35	34	of	of	ADP
issue-580	35	35	the	the	DET
issue-580	35	36	total	total	ADJ
issue-580	35	37	gdp	gdp	NOUN
issue-580	35	38	of	of	ADP
issue-580	35	39	the	the	DET
issue-580	35	40	european	european	PROPN
issue-580	35	41	union	union	PROPN
issue-580	35	42	,	,	PUNCT
issue-580	35	43	as	as	ADV
issue-580	35	44	well	well	ADV
issue-580	35	45	as	as	ADP
issue-580	35	46	exacerbation	exacerbation	NOUN
issue-580	35	47	of	of	ADP
issue-580	35	48	using	use	VERB
issue-580	35	49	offshore	offshore	ADJ
issue-580	35	50	schemes	scheme	NOUN
issue-580	35	51	in	in	ADP
issue-580	35	52	the	the	DET
issue-580	35	53	legalization	legalization	NOUN
issue-580	35	54	of	of	ADP
issue-580	35	55	incomes	income	NOUN
issue-580	35	56	avoiding	avoid	VERB
issue-580	35	57	the	the	DET
issue-580	35	58	tax	tax	NOUN
issue-580	35	59	system	system	NOUN
issue-580	35	60	,	,	PUNCT
issue-580	35	61	which	which	PRON
issue-580	35	62	leads	lead	VERB
issue-580	35	63	to	to	ADP
issue-580	35	64	the	the	DET
issue-580	35	65	decreasing	decrease	VERB
issue-580	35	66	state	state	NOUN
issue-580	35	67	budget	budget	NOUN
issue-580	35	68	revenues	revenue	NOUN
issue-580	35	69	.	.	PUNCT
issue-580	36	1	therefore	therefore	ADV
issue-580	36	2	,	,	PUNCT
issue-580	36	3	this	this	DET
issue-580	36	4	article	article	NOUN
issue-580	36	5	attempts	attempt	VERB
issue-580	36	6	to	to	PART
issue-580	36	7	determine	determine	VERB
issue-580	36	8	the	the	DET
issue-580	36	9	impact	impact	NOUN
issue-580	36	10	of	of	ADP
issue-580	36	11	offshore	offshore	ADJ
issue-580	36	12	territories	territory	NOUN
issue-580	36	13	as	as	ADP
issue-580	36	14	free	free	ADJ
issue-580	36	15	economic	economic	ADJ
issue-580	36	16	space	space	NOUN
issue-580	36	17	on	on	ADP
issue-580	36	18	the	the	DET
issue-580	36	19	economies	economy	NOUN
issue-580	36	20	of	of	ADP
issue-580	36	21	the	the	DET
issue-580	36	22	states	state	NOUN
issue-580	36	23	locally	locally	ADV
issue-580	36	24	and	and	CCONJ
issue-580	36	25	on	on	ADP
issue-580	36	26	the	the	DET
issue-580	36	27	global	global	ADJ
issue-580	36	28	economy	economy	NOUN
issue-580	36	29	in	in	ADP
issue-580	36	30	total	total	NOUN
issue-580	36	31	,	,	PUNCT
issue-580	36	32	as	as	ADV
issue-580	36	33	well	well	ADV
issue-580	36	34	as	as	ADP
issue-580	36	35	defining	define	VERB
issue-580	36	36	the	the	DET
issue-580	36	37	concept	concept	NOUN
issue-580	36	38	of	of	ADP
issue-580	36	39	“	"	PUNCT
issue-580	36	40	offshore	offshore	ADJ
issue-580	36	41	financial	financial	ADJ
issue-580	36	42	centre	centre	NOUN
issue-580	36	43	”	"	PUNCT
issue-580	36	44	and	and	CCONJ
issue-580	36	45	“	"	PUNCT
issue-580	36	46	offshore	offshore	ADJ
issue-580	36	47	jurisdiction	jurisdiction	NOUN
issue-580	36	48	”	"	PUNCT
issue-580	36	49	.	.	PUNCT
issue-580	37	1	the	the	DET
issue-580	37	2	concept	concept	NOUN
issue-580	37	3	of	of	ADP
issue-580	37	4	an	an	DET
issue-580	37	5	offshore	offshore	ADJ
issue-580	37	6	zone	zone	NOUN
issue-580	37	7	originates	originate	NOUN
issue-580	37	8	from	from	ADP
issue-580	37	9	english	english	ADJ
issue-580	37	10	“	"	PUNCT
issue-580	37	11	off	off	ADP
issue-580	37	12	-	-	PUNCT
issue-580	37	13	shore	shore	NOUN
issue-580	37	14	”	"	PUNCT
issue-580	37	15	,	,	PUNCT
issue-580	37	16	which	which	PRON
issue-580	37	17	means	mean	VERB
issue-580	37	18	“	"	PUNCT
issue-580	37	19	situated	situate	VERB
issue-580	37	20	at	at	ADP
issue-580	37	21	sea	sea	NOUN
issue-580	37	22	some	some	DET
issue-580	37	23	distance	distance	NOUN
issue-580	37	24	from	from	ADP
issue-580	37	25	the	the	DET
issue-580	37	26	shore	shore	NOUN
issue-580	37	27	”	"	PUNCT
issue-580	37	28	,	,	PUNCT
issue-580	37	29	“	"	PUNCT
issue-580	37	30	outside	outside	ADP
issue-580	37	31	own	own	ADJ
issue-580	37	32	territory	territory	NOUN
issue-580	37	33	,	,	PUNCT
issue-580	37	34	abroad	abroad	ADV
issue-580	37	35	.	.	PUNCT
issue-580	37	36	”	"	PUNCT
issue-580	38	1	an	an	DET
issue-580	38	2	offshore	offshore	ADJ
issue-580	38	3	zone	zone	NOUN
issue-580	38	4	or	or	CCONJ
issue-580	38	5	offshore	offshore	ADJ
issue-580	38	6	jurisdiction	jurisdiction	NOUN
issue-580	38	7	(	(	PUNCT
issue-580	38	8	this	this	DET
issue-580	38	9	definition	definition	NOUN
issue-580	38	10	can	can	AUX
issue-580	38	11	also	also	ADV
issue-580	38	12	be	be	AUX
issue-580	38	13	found	find	VERB
issue-580	38	14	in	in	ADP
issue-580	38	15	the	the	DET
issue-580	38	16	specialized	specialized	ADJ
issue-580	38	17	literature	literature	NOUN
issue-580	38	18	)	)	PUNCT
issue-580	38	19	is	be	AUX
issue-580	38	20	one	one	NUM
issue-580	38	21	of	of	ADP
issue-580	38	22	the	the	DET
issue-580	38	23	varieties	variety	NOUN
issue-580	38	24	of	of	ADP
issue-580	38	25	free	free	ADJ
issue-580	38	26	economic	economic	ADJ
issue-580	38	27	zones	zone	NOUN
issue-580	38	28	characterized	characterize	VERB
issue-580	38	29	by	by	ADP
issue-580	38	30	the	the	DET
issue-580	38	31	creation	creation	NOUN
issue-580	38	32	of	of	ADP
issue-580	38	33	a	a	DET
issue-580	38	34	favourable	favourable	ADJ
issue-580	38	35	monetary	monetary	ADJ
issue-580	38	36	and	and	CCONJ
issue-580	38	37	fiscal	fiscal	ADJ
issue-580	38	38	regime	regime	NOUN
issue-580	38	39	,	,	PUNCT
issue-580	38	40	a	a	DET
issue-580	38	41	high	high	ADJ
issue-580	38	42	level	level	NOUN
issue-580	38	43	of	of	ADP
issue-580	38	44	banking	banking	NOUN
issue-580	38	45	and	and	CCONJ
issue-580	38	46	commercial	commercial	ADJ
issue-580	38	47	secrecy	secrecy	NOUN
issue-580	38	48	,	,	PUNCT
issue-580	38	49	and	and	CCONJ
issue-580	38	50	loyalty	loyalty	NOUN
issue-580	38	51	to	to	ADP
issue-580	38	52	state	state	NOUN
issue-580	38	53	regulation	regulation	NOUN
issue-580	38	54	.	.	PUNCT
issue-580	39	1	therefore	therefore	ADV
issue-580	39	2	,	,	PUNCT
issue-580	39	3	an	an	DET
issue-580	39	4	offshore	offshore	ADJ
issue-580	39	5	zone	zone	NOUN
issue-580	39	6	includes	include	VERB
issue-580	39	7	territories	territory	NOUN
issue-580	39	8	with	with	ADP
issue-580	39	9	a	a	DET
issue-580	39	10	low	low	ADJ
issue-580	39	11	or	or	CCONJ
issue-580	39	12	zero	zero	NUM
issue-580	39	13	tax	tax	NOUN
issue-580	39	14	rate	rate	NOUN
issue-580	39	15	for	for	ADP
issue-580	39	16	all	all	DET
issue-580	39	17	or	or	CCONJ
issue-580	39	18	certain	certain	ADJ
issue-580	39	19	categories	category	NOUN
issue-580	39	20	of	of	ADP
issue-580	39	21	income	income	NOUN
issue-580	39	22	,	,	PUNCT
issue-580	39	23	a	a	DET
issue-580	39	24	certain	certain	ADJ
issue-580	39	25	banking	banking	NOUN
issue-580	39	26	or	or	CCONJ
issue-580	39	27	commercial	commercial	ADJ
issue-580	39	28	secrecy	secrecy	NOUN
issue-580	39	29	,	,	PUNCT
issue-580	39	30	and	and	CCONJ
issue-580	39	31	a	a	DET
issue-580	39	32	minimum	minimum	NOUN
issue-580	39	33	or	or	CCONJ
issue-580	39	34	complete	complete	ADJ
issue-580	39	35	absence	absence	NOUN
issue-580	39	36	of	of	ADP
issue-580	39	37	reserve	reserve	NOUN
issue-580	39	38	requirements	requirement	NOUN
issue-580	39	39	of	of	ADP
issue-580	39	40	the	the	DET
issue-580	39	41	central	central	ADJ
issue-580	39	42	bank	bank	NOUN
issue-580	39	43	,	,	PUNCT
issue-580	39	44	or	or	CCONJ
issue-580	39	45	limitations	limitation	NOUN
issue-580	39	46	on	on	ADP
issue-580	39	47	the	the	DET
issue-580	39	48	currency	currency	NOUN
issue-580	39	49	convertibility	convertibility	NOUN
issue-580	39	50	.	.	PUNCT
issue-580	40	1	according	accord	VERB
issue-580	40	2	to	to	ADP
issue-580	40	3	a.	a.	PROPN
issue-580	40	4	n.	n.	PROPN
issue-580	40	5	mykhailin	mykhailin	PROPN
issue-580	40	6	,	,	PUNCT
issue-580	40	7	an	an	DET
issue-580	40	8	offshore	offshore	ADJ
issue-580	40	9	zone	zone	NOUN
issue-580	40	10	is	be	AUX
issue-580	40	11	a	a	DET
issue-580	40	12	financial	financial	ADJ
issue-580	40	13	centre	centre	NOUN
issue-580	40	14	that	that	PRON
issue-580	40	15	attracts	attract	VERB
issue-580	40	16	capital	capital	NOUN
issue-580	40	17	by	by	ADP
issue-580	40	18	providing	provide	VERB
issue-580	40	19	tax	tax	NOUN
issue-580	40	20	and	and	CCONJ
issue-580	40	21	other	other	ADJ
issue-580	40	22	preferences	preference	NOUN
issue-580	40	23	to	to	ADP
issue-580	40	24	non	non	NOUN
issue-580	40	25	-	-	NOUN
issue-580	40	26	residents	resident	NOUN
issue-580	40	27	of	of	ADP
issue-580	40	28	the	the	DET
issue-580	40	29	country	country	NOUN
issue-580	40	30	who	who	PRON
issue-580	40	31	have	have	VERB
issue-580	40	32	registered	register	VERB
issue-580	40	33	business	business	NOUN
issue-580	40	34	in	in	ADP
issue-580	40	35	the	the	DET
issue-580	40	36	offshore	offshore	ADJ
issue-580	40	37	territory	territory	NOUN
issue-580	40	38	(	(	PUNCT
issue-580	40	39	mykhailyn	mykhailyn	NOUN
issue-580	40	40	,	,	PUNCT
issue-580	40	41	2015	2015	NUM
issue-580	40	42	)	)	PUNCT
issue-580	40	43	.	.	PUNCT
issue-580	41	1	in	in	ADP
issue-580	41	2	addition	addition	NOUN
issue-580	41	3	,	,	PUNCT
issue-580	41	4	in	in	ADP
issue-580	41	5	the	the	DET
issue-580	41	6	concept	concept	NOUN
issue-580	41	7	of	of	ADP
issue-580	41	8	“	"	PUNCT
issue-580	41	9	offshore	offshore	ADJ
issue-580	41	10	financial	financial	ADJ
issue-580	41	11	centres	centre	NOUN
issue-580	41	12	”	"	PUNCT
issue-580	41	13	n.	n.	PROPN
issue-580	41	14	yu	yu	PROPN
issue-580	41	15	.	.	PROPN
issue-580	41	16	koniakhin	koniakhin	PROPN
issue-580	41	17	includes	include	VERB
issue-580	41	18	territories	territory	NOUN
issue-580	41	19	or	or	CCONJ
issue-580	41	20	states	state	NOUN
issue-580	41	21	with	with	ADP
issue-580	41	22	an	an	DET
issue-580	41	23	extremely	extremely	ADV
issue-580	41	24	preferential	preferential	ADJ
issue-580	41	25	regime	regime	NOUN
issue-580	41	26	for	for	ADP
issue-580	41	27	registration	registration	NOUN
issue-580	41	28	,	,	PUNCT
issue-580	41	29	taxation	taxation	NOUN
issue-580	41	30	and	and	CCONJ
issue-580	41	31	conduct	conduct	NOUN
issue-580	41	32	of	of	ADP
issue-580	41	33	financial	financial	ADJ
issue-580	41	34	transactions	transaction	NOUN
issue-580	41	35	for	for	ADP
issue-580	41	36	foreign	foreign	ADJ
issue-580	41	37	companies	company	NOUN
issue-580	41	38	and	and	CCONJ
issue-580	41	39	banks	bank	NOUN
issue-580	41	40	(	(	PUNCT
issue-580	41	41	koniakhina	koniakhina	PROPN
issue-580	41	42	,	,	PUNCT
issue-580	41	43	2008	2008	NUM
issue-580	41	44	)	)	PUNCT
issue-580	41	45	.	.	PUNCT
issue-580	42	1	furthermore	furthermore	ADV
issue-580	42	2	,	,	PUNCT
issue-580	42	3	the	the	DET
issue-580	42	4	business	business	NOUN
issue-580	42	5	dictionary	dictionary	NOUN
issue-580	42	6	refers	refer	VERB
issue-580	42	7	to	to	ADP
issue-580	42	8	offshore	offshore	ADJ
issue-580	42	9	financial	financial	ADJ
issue-580	42	10	centres	centre	NOUN
issue-580	42	11	(	(	PUNCT
issue-580	42	12	hereinafter	hereinafter	NOUN
issue-580	42	13	referred	refer	VERB
issue-580	42	14	to	to	ADP
issue-580	42	15	as	as	ADP
issue-580	42	16	the	the	DET
issue-580	42	17	ofc	ofc	NOUN
issue-580	42	18	)	)	PUNCT
issue-580	42	19	as	as	ADP
issue-580	42	20	territories	territory	NOUN
issue-580	42	21	of	of	ADP
issue-580	42	22	such	such	ADJ
issue-580	42	23	countries	country	NOUN
issue-580	42	24	as	as	ADP
issue-580	42	25	anguilla	anguilla	NOUN
issue-580	42	26	,	,	PUNCT
issue-580	42	27	antigua	antigua	PROPN
issue-580	42	28	,	,	PUNCT
issue-580	42	29	bahamas	bahamas	PROPN
issue-580	42	30	,	,	PUNCT
issue-580	42	31	bahrain	bahrain	NOUN
issue-580	42	32	,	,	PUNCT
issue-580	42	33	cayman	cayman	PROPN
issue-580	42	34	islands	islands	PROPN
issue-580	42	35	,	,	PUNCT
issue-580	42	36	hong	hong	PROPN
issue-580	42	37	kong	kong	PROPN
issue-580	42	38	,	,	PUNCT
issue-580	42	39	isle	isle	PROPN
issue-580	42	40	of	of	ADP
issue-580	42	41	man	man	PROPN
issue-580	42	42	,	,	PUNCT
issue-580	42	43	jersey	jersey	PROPN
issue-580	42	44	,	,	PUNCT
issue-580	42	45	lebanon	lebanon	PROPN
issue-580	42	46	,	,	PUNCT
issue-580	42	47	luxembourg	luxembourg	PROPN
issue-580	42	48	,	,	PUNCT
issue-580	42	49	the	the	DET
issue-580	42	50	netherlands	netherlands	PROPN
issue-580	42	51	,	,	PUNCT
issue-580	42	52	antilles	antille	NOUN
issue-580	42	53	,	,	PUNCT
issue-580	42	54	panama	panama	PROPN
issue-580	42	55	,	,	PUNCT
issue-580	42	56	singapore	singapore	PROPN
issue-580	42	57	and	and	CCONJ
issue-580	42	58	the	the	DET
issue-580	42	59	united	united	PROPN
issue-580	42	60	arab	arab	PROPN
issue-580	42	61	emirates	emirates	PROPN
issue-580	42	62	(	(	PUNCT
issue-580	42	63	uae	uae	PROPN
issue-580	42	64	)	)	PUNCT
issue-580	42	65	,	,	PUNCT
issue-580	42	66	which	which	DET
issue-580	42	67	administrations	administration	NOUN
issue-580	42	68	do	do	AUX
issue-580	42	69	not	not	PART
issue-580	42	70	interfere	interfere	VERB
issue-580	42	71	at	at	ADV
issue-580	42	72	all	all	ADV
issue-580	42	73	or	or	CCONJ
issue-580	42	74	partially	partially	ADV
issue-580	42	75	in	in	ADP
issue-580	42	76	the	the	DET
issue-580	42	77	legislative	legislative	ADJ
issue-580	42	78	regulation	regulation	NOUN
issue-580	42	79	of	of	ADP
issue-580	42	80	business	business	NOUN
issue-580	42	81	and	and	CCONJ
issue-580	42	82	financial	financial	ADJ
issue-580	42	83	activities	activity	NOUN
issue-580	42	84	.	.	PUNCT
issue-580	43	1	in	in	ADP
issue-580	43	2	addition	addition	NOUN
issue-580	43	3	,	,	PUNCT
issue-580	43	4	the	the	DET
issue-580	43	5	ofc	ofc	NOUN
issue-580	43	6	also	also	ADV
issue-580	43	7	offers	offer	VERB
issue-580	43	8	very	very	ADV
issue-580	43	9	low	low	ADJ
issue-580	43	10	or	or	CCONJ
issue-580	43	11	zero	zero	NUM
issue-580	43	12	tax	tax	NOUN
issue-580	43	13	rates	rate	NOUN
issue-580	43	14	and	and	CCONJ
issue-580	43	15	provides	provide	VERB
issue-580	43	16	telecommunication	telecommunication	NOUN
issue-580	43	17	infrastructure	infrastructure	NOUN
issue-580	43	18	(	(	PUNCT
issue-580	43	19	business	business	NOUN
issue-580	43	20	dictionary	dictionary	PROPN
issue-580	43	21	)	)	PUNCT
issue-580	43	22	.	.	PUNCT
issue-580	44	1	in	in	ADP
issue-580	44	2	most	most	ADJ
issue-580	44	3	cases	case	NOUN
issue-580	44	4	,	,	PUNCT
issue-580	44	5	the	the	DET
issue-580	44	6	ofc	ofc	NOUN
issue-580	44	7	is	be	AUX
issue-580	44	8	identified	identify	VERB
issue-580	44	9	with	with	ADP
issue-580	44	10	an	an	DET
issue-580	44	11	international	international	ADJ
issue-580	44	12	financial	financial	ADJ
issue-580	44	13	centre	centre	NOUN
issue-580	44	14	.	.	PUNCT
issue-580	45	1	international	international	ADJ
issue-580	45	2	organizations	organization	NOUN
issue-580	45	3	define	define	VERB
issue-580	45	4	the	the	DET
issue-580	45	5	term	term	NOUN
issue-580	45	6	“	"	PUNCT
issue-580	45	7	offshore	offshore	ADJ
issue-580	45	8	financial	financial	ADJ
issue-580	45	9	centre	centre	NOUN
issue-580	45	10	”	"	PUNCT
issue-580	45	11	as	as	ADP
issue-580	45	12	a	a	DET
issue-580	45	13	territory	territory	NOUN
issue-580	45	14	divided	divide	VERB
issue-580	45	15	into	into	ADP
issue-580	45	16	so	so	ADV
issue-580	45	17	-	-	PUNCT
issue-580	45	18	called	call	VERB
issue-580	45	19	tax	tax	NOUN
issue-580	45	20	havens	haven	NOUN
issue-580	45	21	and	and	CCONJ
issue-580	45	22	countries	country	NOUN
issue-580	45	23	with	with	ADP
issue-580	45	24	favourable	favourable	ADJ
issue-580	45	25	taxation	taxation	NOUN
issue-580	45	26	,	,	PUNCT
issue-580	45	27	with	with	ADP
issue-580	45	28	a	a	DET
issue-580	45	29	broad	broad	ADV
issue-580	45	30	-	-	PUNCT
issue-580	45	31	based	base	VERB
issue-580	45	32	capital	capital	NOUN
issue-580	45	33	market	market	NOUN
issue-580	45	34	that	that	PRON
issue-580	45	35	has	have	VERB
issue-580	45	36	a	a	DET
issue-580	45	37	preferential	preferential	ADJ
issue-580	45	38	tax	tax	NOUN
issue-580	45	39	and	and	CCONJ
issue-580	45	40	currency	currency	NOUN
issue-580	45	41	regime	regime	NOUN
issue-580	45	42	(	(	PUNCT
issue-580	45	43	encyclopedia	encyclopedia	NOUN
issue-580	45	44	of	of	ADP
issue-580	45	45	offshore	offshore	ADV
issue-580	45	46	:	:	PUNCT
issue-580	45	47	a	a	DET
issue-580	45	48	practical	practical	ADJ
issue-580	45	49	guide	guide	NOUN
issue-580	45	50	,	,	PUNCT
issue-580	45	51	2007	2007	NUM
issue-580	45	52	)	)	PUNCT
issue-580	45	53	.	.	PUNCT
issue-580	46	1	according	accord	VERB
issue-580	46	2	to	to	ADP
issue-580	46	3	i.	i.	PROPN
issue-580	46	4	m.	m.	PROPN
issue-580	46	5	tovkun	tovkun	PROPN
issue-580	46	6	,	,	PUNCT
issue-580	46	7	the	the	DET
issue-580	46	8	ofc	ofc	NOUN
issue-580	46	9	should	should	AUX
issue-580	46	10	be	be	AUX
issue-580	46	11	regarded	regard	VERB
issue-580	46	12	as	as	ADP
issue-580	46	13	a	a	DET
issue-580	46	14	part	part	NOUN
issue-580	46	15	of	of	ADP
issue-580	46	16	the	the	DET
issue-580	46	17	territory	territory	NOUN
issue-580	46	18	of	of	ADP
issue-580	46	19	the	the	DET
issue-580	46	20	state	state	NOUN
issue-580	46	21	,	,	PUNCT
issue-580	46	22	within	within	ADP
issue-580	46	23	which	which	PRON
issue-580	46	24	companies	company	NOUN
issue-580	46	25	of	of	ADP
issue-580	46	26	foreign	foreign	ADJ
issue-580	46	27	residents	resident	NOUN
issue-580	46	28	are	be	AUX
issue-580	46	29	registered	register	VERB
issue-580	46	30	and	and	CCONJ
issue-580	46	31	entitled	entitle	VERB
issue-580	46	32	to	to	ADP
issue-580	46	33	trade	trade	NOUN
issue-580	46	34	,	,	PUNCT
issue-580	46	35	financial	financial	ADJ
issue-580	46	36	and	and	CCONJ
issue-580	46	37	other	other	ADJ
issue-580	46	38	commercial	commercial	ADJ
issue-580	46	39	transactions	transaction	NOUN
issue-580	46	40	on	on	ADP
issue-580	46	41	preferential	preferential	ADJ
issue-580	46	42	terms	term	NOUN
issue-580	46	43	(	(	PUNCT
issue-580	46	44	tovkun	tovkun	NOUN
issue-580	46	45	,	,	PUNCT
issue-580	46	46	2013	2013	NUM
issue-580	46	47	)	)	PUNCT
issue-580	46	48	.	.	PUNCT
issue-580	47	1	therefore	therefore	ADV
issue-580	47	2	,	,	PUNCT
issue-580	47	3	it	it	PRON
issue-580	47	4	can	can	AUX
issue-580	47	5	be	be	AUX
issue-580	47	6	argued	argue	VERB
issue-580	47	7	that	that	SCONJ
issue-580	47	8	the	the	DET
issue-580	47	9	main	main	ADJ
issue-580	47	10	difference	difference	NOUN
issue-580	47	11	between	between	ADP
issue-580	47	12	offshore	offshore	ADJ
issue-580	47	13	centres	centre	NOUN
issue-580	47	14	and	and	CCONJ
issue-580	47	15	offshore	offshore	ADJ
issue-580	47	16	zones	zone	NOUN
issue-580	47	17	is	be	AUX
issue-580	47	18	that	that	SCONJ
issue-580	47	19	the	the	DET
issue-580	47	20	latter	latter	ADJ
issue-580	47	21	are	be	AUX
issue-580	47	22	a	a	DET
issue-580	47	23	part	part	NOUN
issue-580	47	24	of	of	ADP
issue-580	47	25	individual	individual	ADJ
issue-580	47	26	states	state	NOUN
issue-580	47	27	with	with	ADP
issue-580	47	28	preferential	preferential	ADJ
issue-580	47	29	tax	tax	NOUN
issue-580	47	30	,	,	PUNCT
issue-580	47	31	currency	currency	NOUN
issue-580	47	32	,	,	PUNCT
issue-580	47	33	customs	custom	NOUN
issue-580	47	34	or	or	CCONJ
issue-580	47	35	administrative	administrative	ADJ
issue-580	47	36	regimes	regime	NOUN
issue-580	47	37	and	and	CCONJ
issue-580	47	38	the	the	DET
issue-580	47	39	absence	absence	NOUN
issue-580	47	40	of	of	ADP
issue-580	47	41	production	production	NOUN
issue-580	47	42	activity	activity	NOUN
issue-580	47	43	of	of	ADP
issue-580	47	44	a	a	DET
issue-580	47	45	non	non	ADJ
issue-580	47	46	-	-	ADJ
issue-580	47	47	resident	resident	ADJ
issue-580	47	48	country	country	NOUN
issue-580	47	49	.	.	PUNCT
issue-580	48	1	baltic	baltic	PROPN
issue-580	48	2	journal	journal	PROPN
issue-580	48	3	of	of	ADP
issue-580	48	4	economic	economic	ADJ
issue-580	48	5	studies	study	NOUN
issue-580	48	6	354	354	NUM
issue-580	48	7	vol	vol	NOUN
issue-580	48	8	.	.	PROPN
issue-580	49	1	4	4	NUM
issue-580	49	2	,	,	PUNCT
issue-580	49	3	no	no	INTJ
issue-580	49	4	.	.	NOUN
issue-580	49	5	5	5	NUM
issue-580	49	6	,	,	PUNCT
issue-580	49	7	2018	2018	NUM
issue-580	49	8	more	more	ADV
issue-580	49	9	practically	practically	ADV
issue-580	49	10	,	,	PUNCT
issue-580	49	11	definition	definition	NOUN
issue-580	49	12	of	of	ADP
issue-580	49	13	the	the	DET
issue-580	49	14	afc	afc	PROPN
issue-580	49	15	can	can	AUX
issue-580	49	16	be	be	AUX
issue-580	49	17	interpreted	interpret	VERB
issue-580	49	18	as	as	ADP
issue-580	49	19	the	the	DET
issue-580	49	20	centre	centre	NOUN
issue-580	49	21	where	where	SCONJ
issue-580	49	22	the	the	DET
issue-580	49	23	bulk	bulk	NOUN
issue-580	49	24	of	of	ADP
issue-580	49	25	the	the	DET
issue-580	49	26	financial	financial	ADJ
issue-580	49	27	activity	activity	NOUN
issue-580	49	28	is	be	AUX
issue-580	49	29	an	an	DET
issue-580	49	30	offshore	offshore	ADJ
issue-580	49	31	party	party	NOUN
issue-580	49	32	on	on	ADP
issue-580	49	33	both	both	DET
issue-580	49	34	sides	side	NOUN
issue-580	49	35	of	of	ADP
issue-580	49	36	the	the	DET
issue-580	49	37	balance	balance	NOUN
issue-580	49	38	sheet	sheet	NOUN
issue-580	49	39	(	(	PUNCT
issue-580	49	40	i.e.	i.e.	X
issue-580	49	41	counterparties	counterpartie	NOUN
issue-580	49	42	for	for	ADP
issue-580	49	43	most	most	ADJ
issue-580	49	44	obligations	obligation	NOUN
issue-580	49	45	and	and	CCONJ
issue-580	49	46	assets	asset	NOUN
issue-580	49	47	of	of	ADP
issue-580	49	48	financial	financial	ADJ
issue-580	49	49	institutions	institution	NOUN
issue-580	49	50	are	be	AUX
issue-580	49	51	non	non	ADJ
issue-580	49	52	-	-	NOUN
issue-580	49	53	residents	resident	NOUN
issue-580	49	54	)	)	PUNCT
issue-580	49	55	,	,	PUNCT
issue-580	49	56	transactions	transaction	NOUN
issue-580	49	57	are	be	AUX
issue-580	49	58	initiated	initiate	VERB
issue-580	49	59	elsewhere	elsewhere	ADV
issue-580	49	60	,	,	PUNCT
issue-580	49	61	and	and	CCONJ
issue-580	49	62	most	most	ADJ
issue-580	49	63	of	of	ADP
issue-580	49	64	the	the	DET
issue-580	49	65	institutions	institution	NOUN
issue-580	49	66	involved	involve	VERB
issue-580	49	67	are	be	AUX
issue-580	49	68	controlled	control	VERB
issue-580	49	69	by	by	ADP
issue-580	49	70	non	non	NOUN
issue-580	49	71	-	-	NOUN
issue-580	49	72	residents	resident	NOUN
issue-580	49	73	.	.	PUNCT
issue-580	50	1	therefore	therefore	ADV
issue-580	50	2	,	,	PUNCT
issue-580	50	3	the	the	DET
issue-580	50	4	main	main	ADJ
issue-580	50	5	specific	specific	ADJ
issue-580	50	6	features	feature	NOUN
issue-580	50	7	of	of	ADP
issue-580	50	8	offshore	offshore	ADJ
issue-580	50	9	territories	territory	NOUN
issue-580	50	10	are	be	AUX
issue-580	50	11	:	:	PUNCT
issue-580	50	12	1	1	X
issue-580	50	13	)	)	PUNCT
issue-580	50	14	the	the	DET
issue-580	50	15	primary	primary	ADJ
issue-580	50	16	orientation	orientation	NOUN
issue-580	50	17	of	of	ADP
issue-580	50	18	business	business	NOUN
issue-580	50	19	to	to	ADP
issue-580	50	20	a	a	DET
issue-580	50	21	non	non	ADJ
issue-580	50	22	-	-	ADJ
issue-580	50	23	resident	resident	ADJ
issue-580	50	24	entity	entity	NOUN
issue-580	50	25	;	;	PUNCT
issue-580	50	26	2	2	X
issue-580	50	27	)	)	PUNCT
issue-580	50	28	a	a	DET
issue-580	50	29	favourable	favourable	ADJ
issue-580	50	30	regulatory	regulatory	ADJ
issue-580	50	31	environment	environment	NOUN
issue-580	50	32	(	(	PUNCT
issue-580	50	33	low	low	ADJ
issue-580	50	34	level	level	NOUN
issue-580	50	35	of	of	ADP
issue-580	50	36	supervision	supervision	NOUN
issue-580	50	37	,	,	PUNCT
issue-580	50	38	requirements	requirement	NOUN
issue-580	50	39	and	and	CCONJ
issue-580	50	40	minimum	minimum	NOUN
issue-580	50	41	disclosure	disclosure	NOUN
issue-580	50	42	)	)	PUNCT
issue-580	50	43	;	;	PUNCT
issue-580	50	44	3	3	X
issue-580	50	45	)	)	PUNCT
issue-580	50	46	schemes	scheme	NOUN
issue-580	50	47	of	of	ADP
issue-580	50	48	low	low	ADJ
issue-580	50	49	or	or	CCONJ
issue-580	50	50	zero	zero	NUM
issue-580	50	51	taxation	taxation	NOUN
issue-580	50	52	.	.	PUNCT
issue-580	51	1	for	for	ADP
issue-580	51	2	example	example	NOUN
issue-580	51	3	,	,	PUNCT
issue-580	51	4	in	in	ADP
issue-580	51	5	accordance	accordance	NOUN
issue-580	51	6	with	with	ADP
issue-580	51	7	the	the	DET
issue-580	51	8	classification	classification	NOUN
issue-580	51	9	of	of	ADP
issue-580	51	10	recognized	recognize	VERB
issue-580	51	11	international	international	ADJ
issue-580	51	12	organizations	organization	NOUN
issue-580	51	13	fatf	fatf	NOUN
issue-580	51	14	(	(	PUNCT
issue-580	51	15	financial	financial	ADJ
issue-580	51	16	action	action	NOUN
issue-580	51	17	task	task	NOUN
issue-580	51	18	force	force	NOUN
issue-580	51	19	on	on	ADP
issue-580	51	20	money	money	NOUN
issue-580	51	21	laundering	laundering	NOUN
issue-580	51	22	)	)	PUNCT
issue-580	51	23	and	and	CCONJ
issue-580	51	24	fsf	fsf	PROPN
issue-580	51	25	(	(	PUNCT
issue-580	51	26	financial	financial	ADJ
issue-580	51	27	stability	stability	NOUN
issue-580	51	28	forum	forum	PROPN
issue-580	51	29	)	)	PUNCT
issue-580	51	30	,	,	PUNCT
issue-580	51	31	the	the	DET
issue-580	51	32	term	term	NOUN
issue-580	51	33	“	"	PUNCT
issue-580	51	34	offshore	offshore	ADJ
issue-580	51	35	financial	financial	ADJ
issue-580	51	36	centre	centre	NOUN
issue-580	51	37	”	"	PUNCT
issue-580	51	38	applies	apply	VERB
issue-580	51	39	to	to	ADP
issue-580	51	40	territories	territory	NOUN
issue-580	51	41	with	with	ADP
issue-580	51	42	a	a	DET
issue-580	51	43	developed	develop	VERB
issue-580	51	44	capital	capital	NOUN
issue-580	51	45	market	market	NOUN
issue-580	51	46	,	,	PUNCT
issue-580	51	47	preferential	preferential	ADJ
issue-580	51	48	tax	tax	NOUN
issue-580	51	49	and	and	CCONJ
issue-580	51	50	currency	currency	NOUN
issue-580	51	51	regimes	regime	NOUN
issue-580	51	52	,	,	PUNCT
issue-580	51	53	and	and	CCONJ
issue-580	51	54	ignoring	ignore	VERB
issue-580	51	55	the	the	DET
issue-580	51	56	recommendations	recommendation	NOUN
issue-580	51	57	of	of	ADP
issue-580	51	58	international	international	ADJ
issue-580	51	59	financial	financial	ADJ
issue-580	51	60	institutions	institution	NOUN
issue-580	51	61	to	to	PART
issue-580	51	62	improve	improve	VERB
issue-580	51	63	international	international	ADJ
issue-580	51	64	regulation	regulation	NOUN
issue-580	51	65	and	and	CCONJ
issue-580	51	66	control	control	NOUN
issue-580	51	67	of	of	ADP
issue-580	51	68	banking	banking	NOUN
issue-580	51	69	and	and	CCONJ
issue-580	51	70	financial	financial	ADJ
issue-580	51	71	currency	currency	NOUN
issue-580	51	72	systems	system	NOUN
issue-580	51	73	(	(	PUNCT
issue-580	51	74	business	business	NOUN
issue-580	51	75	dictionary	dictionary	PROPN
issue-580	51	76	)	)	PUNCT
issue-580	51	77	.	.	PUNCT
issue-580	52	1	meanwhile	meanwhile	ADV
issue-580	52	2	,	,	PUNCT
issue-580	52	3	the	the	DET
issue-580	52	4	ofc	ofc	NOUN
issue-580	52	5	has	have	VERB
issue-580	52	6	a	a	DET
issue-580	52	7	large	large	ADJ
issue-580	52	8	amount	amount	NOUN
issue-580	52	9	of	of	ADP
issue-580	52	10	banking	banking	NOUN
issue-580	52	11	and	and	CCONJ
issue-580	52	12	insurance	insurance	NOUN
issue-580	52	13	business	business	NOUN
issue-580	52	14	on	on	ADP
issue-580	52	15	its	its	PRON
issue-580	52	16	territory	territory	NOUN
issue-580	52	17	,	,	PUNCT
issue-580	52	18	through	through	ADP
issue-580	52	19	which	which	PRON
issue-580	52	20	export	export	NOUN
issue-580	52	21	-	-	PUNCT
issue-580	52	22	import	import	NOUN
issue-580	52	23	transactions	transaction	NOUN
issue-580	52	24	,	,	PUNCT
issue-580	52	25	operations	operation	NOUN
issue-580	52	26	with	with	ADP
issue-580	52	27	real	real	ADJ
issue-580	52	28	estate	estate	NOUN
issue-580	52	29	,	,	PUNCT
issue-580	52	30	marine	marine	ADJ
issue-580	52	31	vessels	vessel	NOUN
issue-580	52	32	,	,	PUNCT
issue-580	52	33	trust	trust	NOUN
issue-580	52	34	and	and	CCONJ
issue-580	52	35	consulting	consulting	NOUN
issue-580	52	36	activities	activity	NOUN
issue-580	52	37	are	be	AUX
issue-580	52	38	carried	carry	VERB
issue-580	52	39	out	out	ADP
issue-580	52	40	.	.	PUNCT
issue-580	53	1	offshore	offshore	ADJ
issue-580	53	2	centres	centre	NOUN
issue-580	53	3	are	be	AUX
issue-580	53	4	larger	large	ADJ
issue-580	53	5	in	in	ADP
issue-580	53	6	scale	scale	NOUN
issue-580	53	7	,	,	PUNCT
issue-580	53	8	infrastructure	infrastructure	NOUN
issue-580	53	9	and	and	CCONJ
issue-580	53	10	production	production	NOUN
issue-580	53	11	activities	activity	NOUN
issue-580	53	12	.	.	PUNCT
issue-580	54	1	therefore	therefore	ADV
issue-580	54	2	,	,	PUNCT
issue-580	54	3	the	the	DET
issue-580	54	4	ofc	ofc	NOUN
issue-580	54	5	usually	usually	ADV
issue-580	54	6	include	include	VERB
issue-580	54	7	:	:	PUNCT
issue-580	54	8	jurisdictions	jurisdiction	NOUN
issue-580	54	9	with	with	ADP
issue-580	54	10	a	a	DET
issue-580	54	11	relatively	relatively	ADV
issue-580	54	12	large	large	ADJ
issue-580	54	13	number	number	NOUN
issue-580	54	14	of	of	ADP
issue-580	54	15	financial	financial	ADJ
issue-580	54	16	institutions	institution	NOUN
issue-580	54	17	,	,	PUNCT
issue-580	54	18	primarily	primarily	ADV
issue-580	54	19	engaged	engage	VERB
issue-580	54	20	in	in	ADP
issue-580	54	21	business	business	NOUN
issue-580	54	22	with	with	ADP
issue-580	54	23	nonresidents	nonresident	NOUN
issue-580	54	24	;	;	PUNCT
issue-580	54	25	financial	financial	ADJ
issue-580	54	26	systems	system	NOUN
issue-580	54	27	with	with	ADP
issue-580	54	28	external	external	ADJ
issue-580	54	29	assets	asset	NOUN
issue-580	54	30	and	and	CCONJ
issue-580	54	31	obligations	obligation	NOUN
issue-580	54	32	that	that	PRON
issue-580	54	33	are	be	AUX
issue-580	54	34	inappropriate	inappropriate	ADJ
issue-580	54	35	to	to	ADP
issue-580	54	36	domestic	domestic	ADJ
issue-580	54	37	financial	financial	ADJ
issue-580	54	38	intermediation	intermediation	NOUN
issue-580	54	39	charged	charge	VERB
issue-580	54	40	to	to	PART
issue-580	54	41	finance	finance	VERB
issue-580	54	42	national	national	ADJ
issue-580	54	43	economies	economy	NOUN
issue-580	54	44	;	;	PUNCT
issue-580	54	45	centres	centre	NOUN
issue-580	54	46	that	that	PRON
issue-580	54	47	provide	provide	VERB
issue-580	54	48	some	some	PRON
issue-580	54	49	or	or	CCONJ
issue-580	54	50	all	all	PRON
issue-580	54	51	of	of	ADP
issue-580	54	52	the	the	DET
issue-580	54	53	following	follow	VERB
issue-580	54	54	services	service	NOUN
issue-580	54	55	:	:	PUNCT
issue-580	54	56	low	low	ADJ
issue-580	54	57	or	or	CCONJ
issue-580	54	58	zero	zero	NUM
issue-580	54	59	taxation	taxation	NOUN
issue-580	54	60	;	;	PUNCT
issue-580	54	61	moderate	moderate	ADJ
issue-580	54	62	or	or	CCONJ
issue-580	54	63	easy	easy	ADJ
issue-580	54	64	financial	financial	ADJ
issue-580	54	65	regulation	regulation	NOUN
issue-580	54	66	;	;	PUNCT
issue-580	54	67	bank	bank	NOUN
issue-580	54	68	secrecy	secrecy	NOUN
issue-580	54	69	and	and	CCONJ
issue-580	54	70	anonymity	anonymity	NOUN
issue-580	54	71	.	.	PUNCT
issue-580	55	1	according	accord	VERB
issue-580	55	2	to	to	ADP
issue-580	55	3	the	the	DET
issue-580	55	4	functional	functional	ADJ
issue-580	55	5	determination	determination	NOUN
issue-580	55	6	,	,	PUNCT
issue-580	55	7	available	available	ADJ
issue-580	55	8	activities	activity	NOUN
issue-580	55	9	and	and	CCONJ
issue-580	55	10	relevant	relevant	ADJ
issue-580	55	11	financial	financial	ADJ
issue-580	55	12	and	and	CCONJ
issue-580	55	13	economic	economic	ADJ
issue-580	55	14	activities	activity	NOUN
issue-580	55	15	,	,	PUNCT
issue-580	55	16	the	the	DET
issue-580	55	17	centres	centre	NOUN
issue-580	55	18	can	can	AUX
issue-580	55	19	be	be	AUX
issue-580	55	20	classified	classify	VERB
issue-580	55	21	into	into	ADP
issue-580	55	22	:	:	PUNCT
issue-580	55	23	international	international	ADJ
issue-580	55	24	financial	financial	ADJ
issue-580	55	25	centres	centre	NOUN
issue-580	55	26	(	(	PUNCT
issue-580	55	27	london	london	PROPN
issue-580	55	28	,	,	PUNCT
issue-580	55	29	new	new	PROPN
issue-580	55	30	york	york	PROPN
issue-580	55	31	,	,	PUNCT
issue-580	55	32	tokyo	tokyo	PROPN
issue-580	55	33	)	)	PUNCT
issue-580	55	34	,	,	PUNCT
issue-580	55	35	which	which	PRON
issue-580	55	36	include	include	VERB
issue-580	55	37	major	major	ADJ
issue-580	55	38	international	international	ADJ
issue-580	55	39	service	service	NOUN
issue-580	55	40	centres	centre	NOUN
issue-580	55	41	that	that	PRON
issue-580	55	42	support	support	VERB
issue-580	55	43	large	large	ADJ
issue-580	55	44	domestic	domestic	ADJ
issue-580	55	45	economies	economy	NOUN
issue-580	55	46	with	with	ADP
issue-580	55	47	deep	deep	ADJ
issue-580	55	48	and	and	CCONJ
issue-580	55	49	liquid	liquid	ADJ
issue-580	55	50	markets	market	NOUN
issue-580	55	51	that	that	PRON
issue-580	55	52	borrow	borrow	VERB
issue-580	55	53	short	short	ADJ
issue-580	55	54	-	-	PUNCT
issue-580	55	55	term	term	NOUN
issue-580	55	56	nonresident	nonresident	ADJ
issue-580	55	57	loans	loan	NOUN
issue-580	55	58	and	and	CCONJ
issue-580	55	59	provide	provide	VERB
issue-580	55	60	long	long	ADJ
issue-580	55	61	-	-	PUNCT
issue-580	55	62	term	term	NOUN
issue-580	55	63	loans	loan	NOUN
issue-580	55	64	to	to	ADP
issue-580	55	65	nonresidents	nonresident	NOUN
issue-580	55	66	,	,	PUNCT
issue-580	55	67	with	with	ADP
issue-580	55	68	the	the	DET
issue-580	55	69	further	further	ADJ
issue-580	55	70	reliable	reliable	ADJ
issue-580	55	71	legislative	legislative	ADJ
issue-580	55	72	and	and	CCONJ
issue-580	55	73	regulatory	regulatory	ADJ
issue-580	55	74	framework	framework	NOUN
issue-580	55	75	.	.	PUNCT
issue-580	56	1	regional	regional	ADJ
issue-580	56	2	financial	financial	ADJ
issue-580	56	3	centres	centre	NOUN
issue-580	56	4	(	(	PUNCT
issue-580	56	5	hong	hong	PROPN
issue-580	56	6	kong	kong	PROPN
issue-580	56	7	,	,	PUNCT
issue-580	56	8	singapore	singapore	PROPN
issue-580	56	9	,	,	PUNCT
issue-580	56	10	luxembourg	luxembourg	PROPN
issue-580	56	11	)	)	PUNCT
issue-580	56	12	are	be	AUX
issue-580	56	13	fundamentally	fundamentally	ADV
issue-580	56	14	different	different	ADJ
issue-580	56	15	from	from	ADP
issue-580	56	16	international	international	ADJ
issue-580	56	17	ones	one	NOUN
issue-580	56	18	by	by	ADP
issue-580	56	19	small	small	ADJ
issue-580	56	20	-	-	PUNCT
issue-580	56	21	scale	scale	NOUN
issue-580	56	22	domestic	domestic	ADJ
issue-580	56	23	economies	economy	NOUN
issue-580	56	24	.	.	PUNCT
issue-580	57	1	conventional	conventional	ADJ
issue-580	57	2	financial	financial	ADJ
issue-580	57	3	centres	centre	NOUN
issue-580	57	4	(	(	PUNCT
issue-580	57	5	paris	paris	PROPN
issue-580	57	6	,	,	PUNCT
issue-580	57	7	frankfurt	frankfurt	PROPN
issue-580	57	8	,	,	PUNCT
issue-580	57	9	tokyo	tokyo	PROPN
issue-580	57	10	,	,	PUNCT
issue-580	57	11	sydney	sydney	PROPN
issue-580	57	12	)	)	PUNCT
issue-580	57	13	.	.	PUNCT
issue-580	58	1	this	this	DET
issue-580	58	2	category	category	NOUN
issue-580	58	3	can	can	AUX
issue-580	58	4	include	include	VERB
issue-580	58	5	financial	financial	ADJ
issue-580	58	6	centres	centre	NOUN
issue-580	58	7	providing	provide	VERB
issue-580	58	8	services	service	NOUN
issue-580	58	9	,	,	PUNCT
issue-580	58	10	primarily	primarily	ADV
issue-580	58	11	aimed	aim	VERB
issue-580	58	12	at	at	ADP
issue-580	58	13	meeting	meet	VERB
issue-580	58	14	the	the	DET
issue-580	58	15	needs	need	NOUN
issue-580	58	16	of	of	ADP
issue-580	58	17	their	their	PRON
issue-580	58	18	national	national	ADJ
issue-580	58	19	economies	economy	NOUN
issue-580	58	20	,	,	PUNCT
issue-580	58	21	not	not	PART
issue-580	58	22	regions	region	NOUN
issue-580	58	23	or	or	CCONJ
issue-580	58	24	the	the	DET
issue-580	58	25	world	world	NOUN
issue-580	58	26	.	.	PUNCT
issue-580	59	1	offshore	offshore	ADJ
issue-580	59	2	financial	financial	ADJ
issue-580	59	3	centres	centre	NOUN
issue-580	59	4	,	,	PUNCT
issue-580	59	5	as	as	ADP
issue-580	59	6	a	a	DET
issue-580	59	7	rule	rule	NOUN
issue-580	59	8	,	,	PUNCT
issue-580	59	9	differ	differ	VERB
issue-580	59	10	from	from	ADP
issue-580	59	11	centres	centre	NOUN
issue-580	59	12	with	with	ADP
issue-580	59	13	very	very	ADV
issue-580	59	14	limited	limited	ADJ
issue-580	59	15	resources	resource	NOUN
issue-580	59	16	to	to	PART
issue-580	59	17	support	support	VERB
issue-580	59	18	financial	financial	ADJ
issue-580	59	19	intermediation	intermediation	NOUN
issue-580	59	20	.	.	PUNCT
issue-580	60	1	such	such	ADJ
issue-580	60	2	centres	centre	NOUN
issue-580	60	3	usually	usually	ADV
issue-580	60	4	provide	provide	VERB
issue-580	60	5	preferences	preference	NOUN
issue-580	60	6	,	,	PUNCT
issue-580	60	7	such	such	ADJ
issue-580	60	8	as	as	ADP
issue-580	60	9	wide	wide	ADJ
issue-580	60	10	opportunities	opportunity	NOUN
issue-580	60	11	for	for	ADP
issue-580	60	12	global	global	ADJ
issue-580	60	13	tax	tax	NOUN
issue-580	60	14	planning	planning	NOUN
issue-580	60	15	,	,	PUNCT
issue-580	60	16	and	and	CCONJ
issue-580	60	17	only	only	ADV
issue-580	60	18	then	then	ADV
issue-580	60	19	provide	provide	VERB
issue-580	60	20	services	service	NOUN
issue-580	60	21	of	of	ADP
issue-580	60	22	the	the	DET
issue-580	60	23	international	international	ADJ
issue-580	60	24	financial	financial	ADJ
issue-580	60	25	centre	centre	NOUN
issue-580	60	26	;	;	PUNCT
issue-580	60	27	minimal	minimal	ADJ
issue-580	60	28	registration	registration	NOUN
issue-580	60	29	procedures	procedure	NOUN
issue-580	60	30	;	;	PUNCT
issue-580	60	31	the	the	DET
issue-580	60	32	adequate	adequate	ADJ
issue-580	60	33	legal	legal	ADJ
issue-580	60	34	framework	framework	NOUN
issue-580	60	35	to	to	PART
issue-580	60	36	ensure	ensure	VERB
issue-580	60	37	the	the	DET
issue-580	60	38	integrity	integrity	NOUN
issue-580	60	39	of	of	ADP
issue-580	60	40	relations	relation	NOUN
issue-580	60	41	between	between	ADP
issue-580	60	42	principals	principal	NOUN
issue-580	60	43	and	and	CCONJ
issue-580	60	44	agents	agent	NOUN
issue-580	60	45	countries	country	NOUN
issue-580	60	46	;	;	PUNCT
issue-580	60	47	proximity	proximity	NOUN
issue-580	60	48	to	to	ADP
issue-580	60	49	major	major	ADJ
issue-580	60	50	economies	economy	NOUN
issue-580	60	51	or	or	CCONJ
issue-580	60	52	countries	country	NOUN
issue-580	60	53	attracting	attract	VERB
issue-580	60	54	capital	capital	NOUN
issue-580	60	55	inflows	inflow	NOUN
issue-580	60	56	;	;	PUNCT
issue-580	60	57	freedom	freedom	NOUN
issue-580	60	58	from	from	ADP
issue-580	60	59	exchange	exchange	NOUN
issue-580	60	60	control	control	NOUN
issue-580	60	61	;	;	PUNCT
issue-580	60	62	protection	protection	NOUN
issue-580	60	63	of	of	ADP
issue-580	60	64	assets	asset	NOUN
issue-580	60	65	from	from	ADP
issue-580	60	66	the	the	DET
issue-580	60	67	influence	influence	NOUN
issue-580	60	68	of	of	ADP
issue-580	60	69	legal	legal	ADJ
issue-580	60	70	proceedings	proceeding	NOUN
issue-580	60	71	,	,	PUNCT
issue-580	60	72	etc	etc	X
issue-580	60	73	.	.	X
issue-580	61	1	ya	ya	PROPN
issue-580	61	2	.	.	PUNCT
issue-580	61	3	a.	a.	PROPN
issue-580	61	4	shabeikin	shabeikin	PROPN
issue-580	61	5	argues	argue	VERB
issue-580	61	6	that	that	SCONJ
issue-580	61	7	according	accord	VERB
issue-580	61	8	to	to	ADP
issue-580	61	9	the	the	DET
issue-580	61	10	scale	scale	NOUN
issue-580	61	11	and	and	CCONJ
issue-580	61	12	nature	nature	NOUN
issue-580	61	13	of	of	ADP
issue-580	61	14	preferences	preference	NOUN
issue-580	61	15	provided	provide	VERB
issue-580	61	16	,	,	PUNCT
issue-580	61	17	the	the	DET
issue-580	61	18	offshore	offshore	ADJ
issue-580	61	19	centres	centre	NOUN
issue-580	61	20	should	should	AUX
issue-580	61	21	be	be	AUX
issue-580	61	22	classified	classify	VERB
issue-580	61	23	into	into	ADP
issue-580	61	24	territories	territory	NOUN
issue-580	61	25	with	with	ADP
issue-580	61	26	:	:	PUNCT
issue-580	61	27	preferential	preferential	ADJ
issue-580	61	28	taxation	taxation	NOUN
issue-580	61	29	providing	provide	VERB
issue-580	61	30	full	full	ADJ
issue-580	61	31	tax	tax	NOUN
issue-580	61	32	avoidance	avoidance	NOUN
issue-580	61	33	related	relate	VERB
issue-580	61	34	to	to	ADP
issue-580	61	35	incomes	income	NOUN
issue-580	61	36	of	of	ADP
issue-580	61	37	companies	company	NOUN
issue-580	61	38	registered	register	VERB
issue-580	61	39	in	in	ADP
issue-580	61	40	a	a	DET
issue-580	61	41	donor	donor	NOUN
issue-580	61	42	country	country	NOUN
issue-580	61	43	.	.	PUNCT
issue-580	62	1	these	these	DET
issue-580	62	2	territories	territory	NOUN
issue-580	62	3	are	be	AUX
issue-580	62	4	called	call	VERB
issue-580	62	5	tax	tax	NOUN
issue-580	62	6	havens	haven	NOUN
issue-580	62	7	(	(	PUNCT
issue-580	62	8	the	the	DET
issue-580	62	9	antilles	antille	NOUN
issue-580	62	10	,	,	PUNCT
issue-580	62	11	bahamas	bahamas	PROPN
issue-580	62	12	,	,	PUNCT
issue-580	62	13	bermuda	bermuda	PROPN
issue-580	62	14	,	,	PUNCT
issue-580	62	15	british	british	PROPN
issue-580	62	16	virgin	virgin	PROPN
issue-580	62	17	islands	islands	PROPN
issue-580	62	18	,	,	PUNCT
issue-580	62	19	gibraltar	gibraltar	PROPN
issue-580	62	20	,	,	PUNCT
issue-580	62	21	cayman	cayman	PROPN
issue-580	62	22	islands	islands	PROPN
issue-580	62	23	,	,	PUNCT
issue-580	62	24	isle	isle	PROPN
issue-580	62	25	of	of	ADP
issue-580	62	26	man	man	PROPN
issue-580	62	27	,	,	PUNCT
issue-580	62	28	nauru	nauru	PROPN
issue-580	62	29	,	,	PUNCT
issue-580	62	30	turks	turk	NOUN
issue-580	62	31	,	,	PUNCT
issue-580	62	32	and	and	CCONJ
issue-580	62	33	caicos	caicos	PROPN
issue-580	62	34	)	)	PUNCT
issue-580	62	35	.	.	PUNCT
issue-580	63	1	moderate	moderate	ADJ
issue-580	63	2	taxation	taxation	NOUN
issue-580	63	3	,	,	PUNCT
issue-580	63	4	where	where	SCONJ
issue-580	63	5	the	the	DET
issue-580	63	6	agreement	agreement	NOUN
issue-580	63	7	on	on	ADP
issue-580	63	8	the	the	DET
issue-580	63	9	abolition	abolition	NOUN
issue-580	63	10	of	of	ADP
issue-580	63	11	double	double	ADJ
issue-580	63	12	taxation	taxation	NOUN
issue-580	63	13	is	be	AUX
issue-580	63	14	in	in	ADP
issue-580	63	15	force	force	NOUN
issue-580	63	16	(	(	PUNCT
issue-580	63	17	shabeikina	shabeikina	PROPN
issue-580	63	18	,	,	PUNCT
issue-580	63	19	2014	2014	NUM
issue-580	63	20	)	)	PUNCT
issue-580	63	21	.	.	PUNCT
issue-580	64	1	in	in	ADP
issue-580	64	2	such	such	ADJ
issue-580	64	3	territories	territory	NOUN
issue-580	64	4	,	,	PUNCT
issue-580	64	5	a	a	DET
issue-580	64	6	minimum	minimum	ADJ
issue-580	64	7	tax	tax	NOUN
issue-580	64	8	on	on	ADP
issue-580	64	9	profits	profit	NOUN
issue-580	64	10	is	be	AUX
issue-580	64	11	levied	levy	VERB
issue-580	64	12	.	.	PUNCT
issue-580	65	1	in	in	ADP
issue-580	65	2	these	these	DET
issue-580	65	3	countries	country	NOUN
issue-580	65	4	,	,	PUNCT
issue-580	65	5	a	a	DET
issue-580	65	6	favourable	favourable	ADJ
issue-580	65	7	tax	tax	NOUN
issue-580	65	8	system	system	NOUN
issue-580	65	9	,	,	PUNCT
issue-580	65	10	preferential	preferential	ADJ
issue-580	65	11	terms	term	NOUN
issue-580	65	12	for	for	ADP
issue-580	65	13	official	official	ADJ
issue-580	65	14	offices	office	NOUN
issue-580	65	15	have	have	AUX
issue-580	65	16	been	be	AUX
issue-580	65	17	created	create	VERB
issue-580	65	18	(	(	PUNCT
issue-580	65	19	ireland	ireland	PROPN
issue-580	65	20	,	,	PUNCT
issue-580	65	21	switzerland	switzerland	PROPN
issue-580	65	22	,	,	PUNCT
issue-580	65	23	luxembourg	luxembourg	PROPN
issue-580	65	24	,	,	PUNCT
issue-580	65	25	austria	austria	PROPN
issue-580	65	26	,	,	PUNCT
issue-580	65	27	the	the	DET
issue-580	65	28	netherlands	netherlands	PROPN
issue-580	65	29	,	,	PUNCT
issue-580	65	30	antilles	antille	NOUN
issue-580	65	31	,	,	PUNCT
issue-580	65	32	mauritius	mauritius	NOUN
issue-580	65	33	,	,	PUNCT
issue-580	65	34	seychelles	seychelle	NOUN
issue-580	65	35	,	,	PUNCT
issue-580	65	36	vanuatu	vanuatu	NOUN
issue-580	65	37	,	,	PUNCT
issue-580	65	38	madeira	madeira	NOUN
issue-580	65	39	,	,	PUNCT
issue-580	65	40	western	western	ADJ
issue-580	65	41	samoa	samoa	PROPN
issue-580	65	42	,	,	PUNCT
issue-580	65	43	saint	saint	PROPN
issue-580	65	44	vincent	vincent	PROPN
issue-580	65	45	,	,	PUNCT
issue-580	65	46	cyprus	cyprus	PROPN
issue-580	65	47	,	,	PUNCT
issue-580	65	48	etc	etc	X
issue-580	65	49	.	.	X
issue-580	65	50	)	)	PUNCT
issue-580	65	51	.	.	PUNCT
issue-580	66	1	the	the	DET
issue-580	66	2	policy	policy	NOUN
issue-580	66	3	of	of	ADP
issue-580	66	4	investigating	investigate	VERB
issue-580	66	5	and	and	CCONJ
issue-580	66	6	countering	counter	VERB
issue-580	66	7	offshore	offshore	ADJ
issue-580	66	8	activities	activity	NOUN
issue-580	66	9	is	be	AUX
issue-580	66	10	implemented	implement	VERB
issue-580	66	11	by	by	ADP
issue-580	66	12	a	a	DET
issue-580	66	13	large	large	ADJ
issue-580	66	14	number	number	NOUN
issue-580	66	15	of	of	ADP
issue-580	66	16	international	international	ADJ
issue-580	66	17	organizations	organization	NOUN
issue-580	66	18	,	,	PUNCT
issue-580	66	19	such	such	ADJ
issue-580	66	20	as	as	ADP
issue-580	66	21	the	the	DET
issue-580	66	22	most	most	ADV
issue-580	66	23	active	active	ADJ
issue-580	66	24	organization	organization	NOUN
issue-580	66	25	for	for	ADP
issue-580	66	26	economic	economic	ADJ
issue-580	66	27	cooperation	cooperation	NOUN
issue-580	66	28	and	and	CCONJ
issue-580	66	29	development	development	NOUN
issue-580	66	30	(	(	PUNCT
issue-580	66	31	oecd	oecd	PROPN
issue-580	66	32	)	)	PUNCT
issue-580	66	33	and	and	CCONJ
issue-580	66	34	the	the	DET
issue-580	66	35	financial	financial	ADJ
issue-580	66	36	action	action	NOUN
issue-580	66	37	task	task	NOUN
issue-580	66	38	force	force	NOUN
issue-580	66	39	on	on	ADP
issue-580	66	40	money	money	NOUN
issue-580	66	41	laundering	laundering	NOUN
issue-580	66	42	(	(	PUNCT
issue-580	66	43	fatf	fatf	PROPN
issue-580	66	44	)	)	PUNCT
issue-580	66	45	.	.	PUNCT
issue-580	67	1	in	in	ADP
issue-580	67	2	view	view	NOUN
issue-580	67	3	of	of	ADP
issue-580	67	4	february	february	PROPN
issue-580	67	5	2018	2018	NUM
issue-580	67	6	,	,	PUNCT
issue-580	67	7	information	information	NOUN
issue-580	67	8	on	on	ADP
issue-580	67	9	bank	bank	NOUN
issue-580	67	10	scandals	scandal	NOUN
issue-580	67	11	in	in	ADP
issue-580	67	12	latvia	latvia	PROPN
issue-580	67	13	,	,	PUNCT
issue-580	67	14	and	and	CCONJ
issue-580	67	15	then	then	ADV
issue-580	67	16	with	with	ADP
issue-580	67	17	the	the	DET
issue-580	67	18	maltese	maltese	ADJ
issue-580	67	19	bank	bank	NOUN
issue-580	67	20	pilatus	pilatus	NOUN
issue-580	67	21	and	and	CCONJ
issue-580	67	22	the	the	DET
issue-580	67	23	danske	danske	PROPN
issue-580	67	24	bank	bank	NOUN
issue-580	67	25	affiliate	affiliate	NOUN
issue-580	67	26	in	in	ADP
issue-580	67	27	estonia	estonia	PROPN
issue-580	67	28	,	,	PUNCT
issue-580	67	29	the	the	DET
issue-580	67	30	eu	eu	PROPN
issue-580	67	31	countries	country	NOUN
issue-580	67	32	decided	decide	VERB
issue-580	67	33	on	on	ADP
issue-580	67	34	the	the	DET
issue-580	67	35	need	need	NOUN
issue-580	67	36	to	to	PART
issue-580	67	37	strengthen	strengthen	VERB
issue-580	67	38	the	the	DET
issue-580	67	39	control	control	NOUN
issue-580	67	40	of	of	ADP
issue-580	67	41	the	the	DET
issue-580	67	42	“	"	PUNCT
issue-580	67	43	money	money	NOUN
issue-580	67	44	laundering	laundering	NOUN
issue-580	67	45	”	"	PUNCT
issue-580	67	46	through	through	ADP
issue-580	67	47	offshore	offshore	ADJ
issue-580	67	48	companies	company	NOUN
issue-580	67	49	.	.	PUNCT
issue-580	68	1	in	in	ADP
issue-580	68	2	light	light	NOUN
issue-580	68	3	of	of	ADP
issue-580	68	4	these	these	DET
issue-580	68	5	events	event	NOUN
issue-580	68	6	,	,	PUNCT
issue-580	68	7	the	the	DET
issue-580	68	8	council	council	PROPN
issue-580	68	9	of	of	ADP
issue-580	68	10	europe	europe	PROPN
issue-580	68	11	adopted	adopt	VERB
issue-580	68	12	the	the	DET
issue-580	68	13	fifth	fifth	ADJ
issue-580	68	14	directive	directive	NOUN
issue-580	68	15	of	of	ADP
issue-580	68	16	may	may	PROPN
issue-580	68	17	4	4	NUM
issue-580	68	18	,	,	PUNCT
issue-580	68	19	2018	2018	NUM
issue-580	68	20	,	,	PUNCT
issue-580	68	21	which	which	PRON
issue-580	68	22	amended	amend	VERB
issue-580	68	23	the	the	DET
issue-580	68	24	current	current	ADJ
issue-580	68	25	directive	directive	NOUN
issue-580	68	26	no	no	INTJ
issue-580	68	27	.	.	NOUN
issue-580	68	28	849	849	NUM
issue-580	68	29	of	of	ADP
issue-580	68	30	2015	2015	NUM
issue-580	68	31	(	(	PUNCT
issue-580	68	32	piata	piata	PROPN
issue-580	68	33	dyrektyva	dyrektyva	PROPN
issue-580	69	1	yes	yes	INTJ
issue-580	69	2	rozshyriuie	rozshyriuie	VERB
issue-580	69	3	sferu	sferu	PROPN
issue-580	69	4	diialnosti	diialnosti	NOUN
issue-580	69	5	rehuliuiuchykh	rehuliuiuchykh	VERB
issue-580	69	6	orhaniv	orhaniv	NOUN
issue-580	69	7	yevropeiskoho	yevropeiskoho	NOUN
issue-580	69	8	soiuzu	soiuzu	NOUN
issue-580	69	9	)	)	PUNCT
issue-580	69	10	,	,	PUNCT
issue-580	69	11	among	among	ADP
issue-580	69	12	provisions	provision	NOUN
issue-580	69	13	of	of	ADP
issue-580	69	14	which	which	PRON
issue-580	69	15	the	the	DET
issue-580	69	16	most	most	ADV
issue-580	69	17	important	important	ADJ
issue-580	69	18	are	be	AUX
issue-580	69	19	enhancing	enhance	VERB
issue-580	69	20	transparency	transparency	NOUN
issue-580	69	21	in	in	ADP
issue-580	69	22	the	the	DET
issue-580	69	23	ownership	ownership	NOUN
issue-580	69	24	of	of	ADP
issue-580	69	25	companies	company	NOUN
issue-580	69	26	and	and	CCONJ
issue-580	69	27	trusts	trust	NOUN
issue-580	69	28	;	;	PUNCT
issue-580	69	29	improvement	improvement	NOUN
issue-580	69	30	of	of	ADP
issue-580	69	31	transparency	transparency	NOUN
issue-580	69	32	in	in	ADP
issue-580	69	33	information	information	NOUN
issue-580	69	34	on	on	ADP
issue-580	69	35	beneficial	beneficial	ADJ
issue-580	69	36	ownership	ownership	NOUN
issue-580	69	37	of	of	ADP
issue-580	69	38	companies	company	NOUN
issue-580	69	39	and	and	CCONJ
issue-580	69	40	trusts	trust	NOUN
issue-580	69	41	;	;	PUNCT
issue-580	69	42	improvement	improvement	NOUN
issue-580	69	43	of	of	ADP
issue-580	69	44	control	control	NOUN
issue-580	69	45	over	over	ADP
issue-580	69	46	transactions	transaction	NOUN
issue-580	69	47	involving	involve	VERB
issue-580	69	48	high	high	ADJ
issue-580	69	49	-	-	PUNCT
issue-580	69	50	risk	risk	NOUN
issue-580	69	51	third	third	ADJ
issue-580	69	52	countries	country	NOUN
issue-580	69	53	;	;	PUNCT
issue-580	69	54	providing	provide	VERB
issue-580	69	55	extended	extended	ADJ
issue-580	69	56	powers	power	NOUN
issue-580	69	57	to	to	ADP
issue-580	69	58	the	the	DET
issue-580	69	59	european	european	PROPN
issue-580	69	60	union	union	PROPN
issue-580	69	61	financial	financial	ADJ
issue-580	69	62	intelligence	intelligence	NOUN
issue-580	69	63	units	unit	NOUN
issue-580	69	64	(	(	PUNCT
issue-580	69	65	fiu	fiu	PROPN
issue-580	69	66	)	)	PUNCT
issue-580	69	67	,	,	PUNCT
issue-580	69	68	especially	especially	ADV
issue-580	69	69	in	in	ADP
issue-580	69	70	terms	term	NOUN
issue-580	69	71	of	of	ADP
issue-580	69	72	free	free	ADJ
issue-580	69	73	access	access	NOUN
issue-580	69	74	to	to	ADP
issue-580	69	75	centralized	centralized	ADJ
issue-580	69	76	registries	registry	NOUN
issue-580	69	77	of	of	ADP
issue-580	69	78	bank	bank	NOUN
issue-580	69	79	accounts	account	NOUN
issue-580	69	80	and	and	CCONJ
issue-580	69	81	facilitating	facilitate	VERB
issue-580	69	82	cooperation	cooperation	NOUN
issue-580	69	83	with	with	ADP
issue-580	69	84	national	national	ADJ
issue-580	69	85	registries	registry	NOUN
issue-580	69	86	of	of	ADP
issue-580	69	87	member	member	NOUN
issue-580	69	88	states	state	NOUN
issue-580	69	89	;	;	PUNCT
issue-580	69	90	preventing	prevent	VERB
issue-580	69	91	the	the	DET
issue-580	69	92	risks	risk	NOUN
issue-580	69	93	of	of	ADP
issue-580	69	94	financing	finance	VERB
issue-580	69	95	terrorism	terrorism	NOUN
issue-580	69	96	and	and	CCONJ
issue-580	69	97	money	money	NOUN
issue-580	69	98	laundering	laundering	NOUN
issue-580	69	99	when	when	SCONJ
issue-580	69	100	using	use	VERB
issue-580	69	101	baltic	baltic	ADJ
issue-580	69	102	journal	journal	PROPN
issue-580	69	103	of	of	ADP
issue-580	69	104	economic	economic	ADJ
issue-580	69	105	studies	study	NOUN
issue-580	69	106	355	355	NUM
issue-580	69	107	vol	vol	NOUN
issue-580	69	108	.	.	PROPN
issue-580	70	1	4	4	NUM
issue-580	70	2	,	,	PUNCT
issue-580	70	3	no	no	INTJ
issue-580	70	4	.	.	NOUN
issue-580	70	5	5	5	NUM
issue-580	70	6	,	,	PUNCT
issue-580	70	7	2018	2018	NUM
issue-580	70	8	anonymous	anonymous	ADJ
issue-580	70	9	prepaid	prepay	VERB
issue-580	70	10	cards	card	NOUN
issue-580	70	11	and	and	CCONJ
issue-580	70	12	virtual	virtual	ADJ
issue-580	70	13	currencies	currency	NOUN
issue-580	70	14	;	;	PUNCT
issue-580	70	15	protection	protection	NOUN
issue-580	70	16	of	of	ADP
issue-580	70	17	informers	informer	NOUN
issue-580	70	18	,	,	PUNCT
issue-580	70	19	who	who	PRON
issue-580	70	20	report	report	VERB
issue-580	70	21	money	money	NOUN
issue-580	70	22	laundering	laundering	NOUN
issue-580	70	23	,	,	PUNCT
issue-580	70	24	including	include	VERB
issue-580	70	25	the	the	DET
issue-580	70	26	right	right	NOUN
issue-580	70	27	to	to	ADP
issue-580	70	28	anonymity	anonymity	NOUN
issue-580	70	29	.	.	PUNCT
issue-580	71	1	some	some	DET
issue-580	71	2	ways	way	NOUN
issue-580	71	3	to	to	PART
issue-580	71	4	regulate	regulate	VERB
issue-580	71	5	offshore	offshore	ADJ
issue-580	71	6	flows	flow	NOUN
issue-580	71	7	include	include	VERB
issue-580	71	8	the	the	DET
issue-580	71	9	following	following	NOUN
issue-580	71	10	:	:	PUNCT
issue-580	72	1	1	1	X
issue-580	72	2	.	.	PUNCT
issue-580	72	3	to	to	PART
issue-580	72	4	conclude	conclude	VERB
issue-580	72	5	agreements	agreement	NOUN
issue-580	72	6	on	on	ADP
issue-580	72	7	cooperation	cooperation	NOUN
issue-580	72	8	and	and	CCONJ
issue-580	72	9	exchange	exchange	NOUN
issue-580	72	10	of	of	ADP
issue-580	72	11	information	information	NOUN
issue-580	72	12	between	between	ADP
issue-580	72	13	countries	country	NOUN
issue-580	72	14	with	with	ADP
issue-580	72	15	offshore	offshore	ADJ
issue-580	72	16	zones	zone	NOUN
issue-580	72	17	and	and	CCONJ
issue-580	72	18	non	non	ADJ
issue-580	72	19	-	-	ADJ
issue-580	72	20	offshore	offshore	ADJ
issue-580	72	21	countries	country	NOUN
issue-580	72	22	.	.	PUNCT
issue-580	73	1	2	2	X
issue-580	73	2	.	.	X
issue-580	73	3	to	to	PART
issue-580	73	4	include	include	VERB
issue-580	73	5	countries	country	NOUN
issue-580	73	6	in	in	ADP
issue-580	73	7	the	the	DET
issue-580	73	8	so	so	ADV
issue-580	73	9	-	-	PUNCT
issue-580	73	10	called	call	VERB
issue-580	73	11	“	"	PUNCT
issue-580	73	12	black	black	ADJ
issue-580	73	13	”	"	PUNCT
issue-580	73	14	and	and	CCONJ
issue-580	73	15	“	"	PUNCT
issue-580	73	16	grey	grey	ADJ
issue-580	73	17	”	"	PUNCT
issue-580	73	18	lists	list	NOUN
issue-580	73	19	of	of	ADP
issue-580	73	20	offshore	offshore	ADJ
issue-580	73	21	jurisdictions	jurisdiction	NOUN
issue-580	73	22	(	(	PUNCT
issue-580	73	23	including	include	VERB
issue-580	73	24	in	in	ADP
issue-580	73	25	such	such	DET
issue-580	73	26	a	a	DET
issue-580	73	27	list	list	NOUN
issue-580	73	28	entails	entail	VERB
issue-580	73	29	various	various	ADJ
issue-580	73	30	restrictions	restriction	NOUN
issue-580	73	31	by	by	ADP
issue-580	73	32	non	non	ADJ
issue-580	73	33	-	-	ADJ
issue-580	73	34	offshore	offshore	ADJ
issue-580	73	35	countries	country	NOUN
issue-580	73	36	’	’	PART
issue-580	73	37	regulators	regulator	NOUN
issue-580	73	38	)	)	PUNCT
issue-580	73	39	.	.	PUNCT
issue-580	74	1	the	the	DET
issue-580	74	2	main	main	ADJ
issue-580	74	3	criterion	criterion	NOUN
issue-580	74	4	for	for	ADP
issue-580	74	5	including	include	VERB
issue-580	74	6	countries	country	NOUN
issue-580	74	7	in	in	ADP
issue-580	74	8	such	such	ADJ
issue-580	74	9	lists	list	NOUN
issue-580	74	10	is	be	AUX
issue-580	74	11	the	the	DET
issue-580	74	12	adoption	adoption	NOUN
issue-580	74	13	of	of	ADP
issue-580	74	14	requirements	requirement	NOUN
issue-580	74	15	for	for	ADP
issue-580	74	16	the	the	DET
issue-580	74	17	disclosure	disclosure	NOUN
issue-580	74	18	of	of	ADP
issue-580	74	19	confidential	confidential	ADJ
issue-580	74	20	information	information	NOUN
issue-580	74	21	regarding	regard	VERB
issue-580	74	22	any	any	DET
issue-580	74	23	tax	tax	NOUN
issue-580	74	24	issues	issue	NOUN
issue-580	74	25	,	,	PUNCT
issue-580	74	26	its	its	PRON
issue-580	74	27	tax	tax	NOUN
issue-580	74	28	transparency	transparency	NOUN
issue-580	74	29	,	,	PUNCT
issue-580	74	30	willingness	willingness	NOUN
issue-580	74	31	to	to	PART
issue-580	74	32	join	join	VERB
issue-580	74	33	the	the	DET
issue-580	74	34	beps	bep	NOUN
issue-580	74	35	plan	plan	NOUN
issue-580	74	36	and	and	CCONJ
issue-580	74	37	the	the	DET
issue-580	74	38	exchange	exchange	NOUN
issue-580	74	39	of	of	ADP
issue-580	74	40	information	information	NOUN
issue-580	74	41	.	.	PUNCT
issue-580	75	1	thus	thus	ADV
issue-580	75	2	,	,	PUNCT
issue-580	75	3	in	in	ADP
issue-580	75	4	2016	2016	NUM
issue-580	75	5	,	,	PUNCT
issue-580	75	6	the	the	DET
issue-580	75	7	oecd	oecd	PROPN
issue-580	75	8	included	include	VERB
issue-580	75	9	costa	costa	PROPN
issue-580	75	10	rica	rica	PROPN
issue-580	75	11	,	,	PUNCT
issue-580	75	12	uruguay	uruguay	PROPN
issue-580	75	13	,	,	PUNCT
issue-580	75	14	labuan	labuan	PROPN
issue-580	75	15	and	and	CCONJ
issue-580	75	16	the	the	DET
issue-580	75	17	philippines	philippine	NOUN
issue-580	75	18	in	in	ADP
issue-580	75	19	the	the	DET
issue-580	75	20	blacklist	blacklist	NOUN
issue-580	75	21	.	.	PUNCT
issue-580	76	1	according	accord	VERB
issue-580	76	2	to	to	ADP
issue-580	76	3	fatf	fatf	PROPN
issue-580	76	4	information	information	NOUN
issue-580	76	5	,	,	PUNCT
issue-580	76	6	such	such	ADJ
issue-580	76	7	countries	country	NOUN
issue-580	76	8	are	be	AUX
issue-580	76	9	iran	iran	PROPN
issue-580	76	10	and	and	CCONJ
issue-580	76	11	the	the	DET
issue-580	76	12	dprk	dprk	NOUN
issue-580	76	13	.	.	PUNCT
issue-580	77	1	as	as	ADP
issue-580	77	2	of	of	ADP
issue-580	77	3	the	the	DET
issue-580	77	4	end	end	NOUN
issue-580	77	5	of	of	ADP
issue-580	77	6	2017	2017	NUM
issue-580	77	7	,	,	PUNCT
issue-580	77	8	the	the	DET
issue-580	77	9	european	european	PROPN
issue-580	77	10	union	union	PROPN
issue-580	77	11	published	publish	VERB
issue-580	77	12	a	a	DET
issue-580	77	13	“	"	PUNCT
issue-580	77	14	black	black	ADJ
issue-580	77	15	list	list	NOUN
issue-580	77	16	”	"	PUNCT
issue-580	77	17	(	(	PUNCT
issue-580	77	18	17	17	NUM
issue-580	77	19	countries	country	NOUN
issue-580	77	20	)	)	PUNCT
issue-580	77	21	,	,	PUNCT
issue-580	77	22	which	which	PRON
issue-580	77	23	included	include	VERB
issue-580	77	24	american	american	PROPN
issue-580	77	25	samoa	samoa	PROPN
issue-580	77	26	,	,	PUNCT
issue-580	77	27	barbados	barbado	NOUN
issue-580	77	28	,	,	PUNCT
issue-580	77	29	bahrain	bahrain	NOUN
issue-580	77	30	,	,	PUNCT
issue-580	77	31	grenada	grenada	PROPN
issue-580	77	32	,	,	PUNCT
issue-580	77	33	guam	guam	PROPN
issue-580	77	34	,	,	PUNCT
issue-580	77	35	macao	macao	PROPN
issue-580	77	36	(	(	PUNCT
issue-580	77	37	prc	prc	PROPN
issue-580	77	38	)	)	PUNCT
issue-580	77	39	,	,	PUNCT
issue-580	77	40	marshall	marshall	PROPN
issue-580	77	41	islands	islands	PROPN
issue-580	77	42	,	,	PUNCT
issue-580	77	43	mongolia	mongolia	PROPN
issue-580	77	44	,	,	PUNCT
issue-580	77	45	namibia	namibia	PROPN
issue-580	77	46	,	,	PUNCT
issue-580	77	47	uae	uae	PROPN
issue-580	77	48	,	,	PUNCT
issue-580	77	49	palau	palau	PROPN
issue-580	77	50	,	,	PUNCT
issue-580	77	51	panama	panama	PROPN
issue-580	77	52	,	,	PUNCT
issue-580	77	53	samoa	samoa	PROPN
issue-580	77	54	,	,	PUNCT
issue-580	77	55	saint	saint	PROPN
issue-580	77	56	lucia	lucia	PROPN
issue-580	77	57	,	,	PUNCT
issue-580	77	58	trinidad	trinidad	PROPN
issue-580	77	59	and	and	CCONJ
issue-580	77	60	tobago	tobago	PROPN
issue-580	77	61	,	,	PUNCT
issue-580	77	62	tunisia	tunisia	PROPN
issue-580	77	63	,	,	PUNCT
issue-580	77	64	south	south	PROPN
issue-580	77	65	korea	korea	PROPN
issue-580	77	66	.	.	PUNCT
issue-580	78	1	meanwhile	meanwhile	ADV
issue-580	78	2	,	,	PUNCT
issue-580	78	3	47	47	NUM
issue-580	78	4	countries	country	NOUN
issue-580	78	5	and	and	CCONJ
issue-580	78	6	territories	territory	NOUN
issue-580	78	7	,	,	PUNCT
issue-580	78	8	including	include	VERB
issue-580	78	9	“	"	PUNCT
issue-580	78	10	classical	classical	ADJ
issue-580	78	11	”	"	PUNCT
issue-580	78	12	tax	tax	NOUN
issue-580	78	13	-	-	PUNCT
issue-580	78	14	free	free	ADJ
issue-580	78	15	offshore	offshore	ADJ
issue-580	78	16	(	(	PUNCT
issue-580	78	17	belize	belize	PROPN
issue-580	78	18	,	,	PUNCT
issue-580	78	19	bermuda	bermuda	PROPN
issue-580	78	20	,	,	PUNCT
issue-580	78	21	cayman	cayman	PROPN
issue-580	78	22	,	,	PUNCT
issue-580	78	23	isle	isle	PROPN
issue-580	78	24	of	of	ADP
issue-580	78	25	man	man	PROPN
issue-580	78	26	,	,	PUNCT
issue-580	78	27	seychelles	seychelle	NOUN
issue-580	78	28	,	,	PUNCT
issue-580	78	29	etc	etc	X
issue-580	78	30	.	.	X
issue-580	78	31	)	)	PUNCT
issue-580	78	32	fell	fall	VERB
issue-580	78	33	into	into	ADP
issue-580	78	34	the	the	DET
issue-580	78	35	grey	grey	PROPN
issue-580	78	36	list	list	NOUN
issue-580	78	37	.	.	PUNCT
issue-580	79	1	3	3	X
issue-580	79	2	.	.	X
issue-580	79	3	to	to	PART
issue-580	79	4	provide	provide	VERB
issue-580	79	5	special	special	ADJ
issue-580	79	6	restrictive	restrictive	ADJ
issue-580	79	7	measures	measure	NOUN
issue-580	79	8	,	,	PUNCT
issue-580	79	9	in	in	ADP
issue-580	79	10	particular	particular	ADJ
issue-580	79	11	,	,	PUNCT
issue-580	79	12	legislation	legislation	NOUN
issue-580	79	13	on	on	ADP
issue-580	79	14	the	the	DET
issue-580	79	15	taxation	taxation	NOUN
issue-580	79	16	of	of	ADP
issue-580	79	17	dividends	dividend	NOUN
issue-580	79	18	received	receive	VERB
issue-580	79	19	by	by	ADP
issue-580	79	20	residents	resident	NOUN
issue-580	79	21	from	from	ADP
issue-580	79	22	controlled	control	VERB
issue-580	79	23	foreign	foreign	ADJ
issue-580	79	24	corporations	corporation	NOUN
issue-580	79	25	.	.	PUNCT
issue-580	80	1	therefore	therefore	ADV
issue-580	80	2	,	,	PUNCT
issue-580	80	3	it	it	PRON
issue-580	80	4	can	can	AUX
issue-580	80	5	be	be	AUX
issue-580	80	6	argued	argue	VERB
issue-580	80	7	that	that	SCONJ
issue-580	80	8	offshore	offshore	ADJ
issue-580	80	9	territories	territory	NOUN
issue-580	80	10	such	such	ADJ
issue-580	80	11	as	as	ADP
issue-580	80	12	cayman	cayman	PROPN
issue-580	80	13	islands	islands	PROPN
issue-580	80	14	,	,	PUNCT
issue-580	80	15	panama	panama	PROPN
issue-580	80	16	,	,	PUNCT
issue-580	80	17	tunisia	tunisia	PROPN
issue-580	80	18	,	,	PUNCT
issue-580	80	19	seychelles	seychelle	NOUN
issue-580	80	20	and	and	CCONJ
issue-580	80	21	others	other	NOUN
issue-580	80	22	plan	plan	VERB
issue-580	80	23	to	to	PART
issue-580	80	24	disclose	disclose	VERB
issue-580	80	25	the	the	DET
issue-580	80	26	names	name	NOUN
issue-580	80	27	of	of	ADP
issue-580	80	28	all	all	DET
issue-580	80	29	nominee	nominee	NOUN
issue-580	80	30	directors	director	NOUN
issue-580	80	31	and	and	CCONJ
issue-580	80	32	managers	manager	NOUN
issue-580	80	33	of	of	ADP
issue-580	80	34	offshore	offshore	ADJ
issue-580	80	35	companies	company	NOUN
issue-580	80	36	.	.	PUNCT
issue-580	81	1	for	for	ADP
issue-580	81	2	example	example	NOUN
issue-580	81	3	,	,	PUNCT
issue-580	81	4	belize	belize	PROPN
issue-580	81	5	obliged	oblige	VERB
issue-580	81	6	foreign	foreign	ADJ
issue-580	81	7	beneficiaries	beneficiary	NOUN
issue-580	81	8	to	to	PART
issue-580	81	9	hold	hold	VERB
issue-580	81	10	innominate	innominate	ADJ
issue-580	81	11	shares	share	NOUN
issue-580	81	12	at	at	ADP
issue-580	81	13	the	the	DET
issue-580	81	14	registrars	registrar	NOUN
issue-580	81	15	.	.	PUNCT
issue-580	82	1	meanwhile	meanwhile	ADV
issue-580	82	2	,	,	PUNCT
issue-580	82	3	the	the	DET
issue-580	82	4	united	united	PROPN
issue-580	82	5	states	states	PROPN
issue-580	82	6	and	and	CCONJ
issue-580	82	7	other	other	ADJ
issue-580	82	8	developed	develop	VERB
issue-580	82	9	countries	country	NOUN
issue-580	82	10	use	use	VERB
issue-580	82	11	many	many	ADJ
issue-580	82	12	administrative	administrative	ADJ
issue-580	82	13	regulations	regulation	NOUN
issue-580	82	14	,	,	PUNCT
issue-580	82	15	strengthening	strengthen	VERB
issue-580	82	16	the	the	DET
issue-580	82	17	requirements	requirement	NOUN
issue-580	82	18	for	for	ADP
issue-580	82	19	banks	bank	NOUN
issue-580	82	20	in	in	ADP
issue-580	82	21	terms	term	NOUN
issue-580	82	22	of	of	ADP
issue-580	82	23	opening	open	VERB
issue-580	82	24	new	new	ADJ
issue-580	82	25	accounts	account	NOUN
issue-580	82	26	of	of	ADP
issue-580	82	27	offshore	offshore	ADJ
issue-580	82	28	companies	company	NOUN
issue-580	82	29	and	and	CCONJ
issue-580	82	30	control	control	NOUN
issue-580	82	31	over	over	ADP
issue-580	82	32	the	the	DET
issue-580	82	33	transactions	transaction	NOUN
issue-580	82	34	of	of	ADP
issue-580	82	35	these	these	DET
issue-580	82	36	suspect	suspect	ADJ
issue-580	82	37	companies	company	NOUN
issue-580	82	38	.	.	PUNCT
issue-580	83	1	in	in	ADP
issue-580	83	2	order	order	NOUN
issue-580	83	3	to	to	PART
issue-580	83	4	regulate	regulate	VERB
issue-580	83	5	offshore	offshore	ADJ
issue-580	83	6	activities	activity	NOUN
issue-580	83	7	,	,	PUNCT
issue-580	83	8	the	the	DET
issue-580	83	9	beps	bep	NOUN
issue-580	83	10	(	(	PUNCT
issue-580	83	11	base	base	NOUN
issue-580	83	12	erosion	erosion	NOUN
issue-580	83	13	and	and	CCONJ
issue-580	83	14	profit	profit	NOUN
issue-580	83	15	shifting	shifting	NOUN
issue-580	83	16	)	)	PUNCT
issue-580	83	17	project	project	NOUN
issue-580	83	18	,	,	PUNCT
issue-580	83	19	developed	develop	VERB
issue-580	83	20	by	by	ADP
issue-580	83	21	the	the	DET
issue-580	83	22	oecd	oecd	PROPN
issue-580	83	23	with	with	ADP
issue-580	83	24	the	the	DET
issue-580	83	25	active	active	ADJ
issue-580	83	26	support	support	NOUN
issue-580	83	27	of	of	ADP
issue-580	83	28	the	the	DET
issue-580	83	29	g20	g20	NOUN
issue-580	83	30	countries	country	NOUN
issue-580	83	31	,	,	PUNCT
issue-580	83	32	has	have	AUX
issue-580	83	33	been	be	AUX
issue-580	83	34	introduced	introduce	VERB
issue-580	83	35	,	,	PUNCT
issue-580	83	36	the	the	DET
issue-580	83	37	socalled	socalled	ADJ
issue-580	83	38	action	action	NOUN
issue-580	83	39	plan	plan	NOUN
issue-580	83	40	to	to	PART
issue-580	83	41	address	address	VERB
issue-580	83	42	the	the	DET
issue-580	83	43	problem	problem	NOUN
issue-580	83	44	of	of	ADP
issue-580	83	45	the	the	DET
issue-580	83	46	tax	tax	NOUN
issue-580	83	47	base	base	NOUN
issue-580	83	48	erosion	erosion	NOUN
issue-580	83	49	and	and	CCONJ
issue-580	83	50	profit	profit	NOUN
issue-580	83	51	shifting	shifting	NOUN
issue-580	83	52	.	.	PUNCT
issue-580	84	1	the	the	DET
issue-580	84	2	content	content	NOUN
issue-580	84	3	of	of	ADP
issue-580	84	4	this	this	DET
issue-580	84	5	project	project	NOUN
issue-580	84	6	as	as	ADP
issue-580	84	7	the	the	DET
issue-580	84	8	main	main	ADJ
issue-580	84	9	criterion	criterion	NOUN
issue-580	84	10	for	for	ADP
issue-580	84	11	assigning	assign	VERB
issue-580	84	12	any	any	DET
issue-580	84	13	state	state	NOUN
issue-580	84	14	to	to	ADP
issue-580	84	15	the	the	DET
issue-580	84	16	“	"	PUNCT
issue-580	84	17	black	black	ADJ
issue-580	84	18	list	list	NOUN
issue-580	84	19	”	"	PUNCT
issue-580	84	20	is	be	AUX
issue-580	84	21	international	international	ADJ
issue-580	84	22	cooperation	cooperation	NOUN
issue-580	84	23	to	to	PART
issue-580	84	24	counter	counter	VERB
issue-580	84	25	offshore	offshore	ADJ
issue-580	84	26	processes	process	NOUN
issue-580	84	27	,	,	PUNCT
issue-580	84	28	further	further	ADJ
issue-580	84	29	recommendations	recommendation	NOUN
issue-580	84	30	for	for	ADP
issue-580	84	31	national	national	ADJ
issue-580	84	32	authorities	authority	NOUN
issue-580	84	33	and	and	CCONJ
issue-580	84	34	their	their	PRON
issue-580	84	35	further	further	ADJ
issue-580	84	36	implementation	implementation	NOUN
issue-580	84	37	in	in	ADP
issue-580	84	38	the	the	DET
issue-580	84	39	legislation	legislation	NOUN
issue-580	84	40	of	of	ADP
issue-580	84	41	the	the	DET
issue-580	84	42	countries	country	NOUN
issue-580	84	43	.	.	PUNCT
issue-580	85	1	any	any	DET
issue-580	85	2	country	country	NOUN
issue-580	85	3	ready	ready	ADJ
issue-580	85	4	to	to	PART
issue-580	85	5	implement	implement	VERB
issue-580	85	6	or	or	CCONJ
issue-580	85	7	create	create	VERB
issue-580	85	8	its	its	PRON
issue-580	85	9	own	own	ADJ
issue-580	85	10	internal	internal	ADJ
issue-580	85	11	rules	rule	NOUN
issue-580	85	12	for	for	ADP
issue-580	85	13	regulating	regulate	VERB
issue-580	85	14	offshore	offshore	ADJ
issue-580	85	15	operations	operation	NOUN
issue-580	85	16	can	can	AUX
issue-580	85	17	enter	enter	VERB
issue-580	85	18	this	this	DET
issue-580	85	19	project	project	NOUN
issue-580	85	20	.	.	PUNCT
issue-580	86	1	the	the	DET
issue-580	86	2	main	main	ADJ
issue-580	86	3	areas	area	NOUN
issue-580	86	4	of	of	ADP
issue-580	86	5	the	the	DET
issue-580	86	6	plan	plan	NOUN
issue-580	86	7	implementation	implementation	NOUN
issue-580	86	8	are	be	AUX
issue-580	86	9	solving	solve	VERB
issue-580	86	10	tax	tax	NOUN
issue-580	86	11	challenges	challenge	NOUN
issue-580	86	12	and	and	CCONJ
issue-580	86	13	the	the	DET
issue-580	86	14	peculiarities	peculiarity	NOUN
issue-580	86	15	of	of	ADP
issue-580	86	16	taxation	taxation	NOUN
issue-580	86	17	the	the	DET
issue-580	86	18	digital	digital	ADJ
issue-580	86	19	economy	economy	NOUN
issue-580	86	20	;	;	PUNCT
issue-580	86	21	neutralization	neutralization	NOUN
issue-580	86	22	of	of	ADP
issue-580	86	23	so	so	ADV
issue-580	86	24	-	-	PUNCT
issue-580	86	25	called	call	VERB
issue-580	86	26	“	"	PUNCT
issue-580	86	27	hybrid	hybrid	ADJ
issue-580	86	28	schemes	scheme	NOUN
issue-580	86	29	”	"	PUNCT
issue-580	86	30	;	;	PUNCT
issue-580	86	31	countering	counter	VERB
issue-580	86	32	tax	tax	NOUN
issue-580	86	33	base	base	NOUN
issue-580	86	34	erosion	erosion	NOUN
issue-580	86	35	through	through	ADP
issue-580	86	36	the	the	DET
issue-580	86	37	payment	payment	NOUN
issue-580	86	38	of	of	ADP
issue-580	86	39	interest	interest	NOUN
issue-580	86	40	and	and	CCONJ
issue-580	86	41	other	other	ADJ
issue-580	86	42	financial	financial	ADJ
issue-580	86	43	transactions	transaction	NOUN
issue-580	86	44	;	;	PUNCT
issue-580	86	45	general	general	ADJ
issue-580	86	46	countering	counter	VERB
issue-580	86	47	“	"	PUNCT
issue-580	86	48	harmful	harmful	ADJ
issue-580	86	49	tax	tax	NOUN
issue-580	86	50	practices	practice	NOUN
issue-580	86	51	”	"	PUNCT
issue-580	86	52	,	,	PUNCT
issue-580	86	53	considering	consider	VERB
issue-580	86	54	the	the	DET
issue-580	86	55	issue	issue	NOUN
issue-580	86	56	of	of	ADP
issue-580	86	57	transparency	transparency	NOUN
issue-580	86	58	and	and	CCONJ
issue-580	86	59	substance	substance	NOUN
issue-580	86	60	;	;	PUNCT
issue-580	86	61	prevention	prevention	NOUN
issue-580	86	62	of	of	ADP
issue-580	86	63	abusing	abuse	VERB
issue-580	86	64	the	the	DET
issue-580	86	65	provisions	provision	NOUN
issue-580	86	66	of	of	ADP
issue-580	86	67	the	the	DET
issue-580	86	68	agreements	agreement	NOUN
issue-580	86	69	on	on	ADP
issue-580	86	70	the	the	DET
issue-580	86	71	elimination	elimination	NOUN
issue-580	86	72	of	of	ADP
issue-580	86	73	double	double	ADJ
issue-580	86	74	taxation	taxation	NOUN
issue-580	86	75	;	;	PUNCT
issue-580	86	76	prevention	prevention	NOUN
issue-580	86	77	of	of	ADP
issue-580	86	78	schemes	scheme	NOUN
issue-580	86	79	of	of	ADP
issue-580	86	80	artificial	artificial	ADJ
issue-580	86	81	avoidance	avoidance	NOUN
issue-580	86	82	of	of	ADP
issue-580	86	83	the	the	DET
issue-580	86	84	“	"	PUNCT
issue-580	86	85	permanent	permanent	ADJ
issue-580	86	86	establishment	establishment	NOUN
issue-580	86	87	”	"	PUNCT
issue-580	86	88	status	status	NOUN
issue-580	86	89	;	;	PUNCT
issue-580	86	90	development	development	NOUN
issue-580	86	91	of	of	ADP
issue-580	86	92	transfer	transfer	NOUN
issue-580	86	93	pricing	pricing	NOUN
issue-580	86	94	guidance	guidance	NOUN
issue-580	86	95	for	for	ADP
issue-580	86	96	intangibles	intangible	NOUN
issue-580	86	97	and	and	CCONJ
issue-580	86	98	transfer	transfer	VERB
issue-580	86	99	pricing	pricing	NOUN
issue-580	86	100	in	in	ADP
issue-580	86	101	terms	term	NOUN
issue-580	86	102	of	of	ADP
issue-580	86	103	risks	risk	NOUN
issue-580	86	104	and	and	CCONJ
issue-580	86	105	capital	capital	NOUN
issue-580	86	106	;	;	PUNCT
issue-580	86	107	development	development	NOUN
issue-580	86	108	of	of	ADP
issue-580	86	109	transfer	transfer	NOUN
issue-580	86	110	pricing	pricing	NOUN
issue-580	86	111	guidance	guidance	NOUN
issue-580	86	112	for	for	ADP
issue-580	86	113	other	other	ADJ
issue-580	86	114	high	high	ADJ
issue-580	86	115	-	-	PUNCT
issue-580	86	116	risk	risk	NOUN
issue-580	86	117	transactions	transaction	NOUN
issue-580	86	118	;	;	PUNCT
issue-580	86	119	development	development	NOUN
issue-580	86	120	of	of	ADP
issue-580	86	121	methods	method	NOUN
issue-580	86	122	for	for	ADP
issue-580	86	123	collecting	collect	VERB
issue-580	86	124	and	and	CCONJ
issue-580	86	125	analysing	analyse	VERB
issue-580	86	126	information	information	NOUN
issue-580	86	127	on	on	ADP
issue-580	86	128	tax	tax	NOUN
issue-580	86	129	base	base	NOUN
issue-580	86	130	erosion	erosion	NOUN
issue-580	86	131	and	and	CCONJ
issue-580	86	132	profits	profit	NOUN
issue-580	86	133	shifting	shift	VERB
issue-580	86	134	;	;	PUNCT
issue-580	86	135	introduction	introduction	NOUN
issue-580	86	136	of	of	ADP
issue-580	86	137	rules	rule	NOUN
issue-580	86	138	for	for	ADP
issue-580	86	139	disclosure	disclosure	NOUN
issue-580	86	140	of	of	ADP
issue-580	86	141	“	"	PUNCT
issue-580	86	142	methods	method	NOUN
issue-580	86	143	of	of	ADP
issue-580	86	144	aggressive	aggressive	ADJ
issue-580	86	145	tax	tax	NOUN
issue-580	86	146	planning	planning	NOUN
issue-580	86	147	”	"	PUNCT
issue-580	86	148	;	;	PUNCT
issue-580	86	149	optimization	optimization	NOUN
issue-580	86	150	of	of	ADP
issue-580	86	151	transfer	transfer	NOUN
issue-580	86	152	pricing	pricing	NOUN
issue-580	86	153	documentation	documentation	NOUN
issue-580	86	154	and	and	CCONJ
issue-580	86	155	accurate	accurate	ADJ
issue-580	86	156	reporting	reporting	NOUN
issue-580	86	157	;	;	PUNCT
issue-580	86	158	development	development	NOUN
issue-580	86	159	and	and	CCONJ
issue-580	86	160	improvement	improvement	NOUN
issue-580	86	161	of	of	ADP
issue-580	86	162	dispute	dispute	NOUN
issue-580	86	163	resolution	resolution	NOUN
issue-580	86	164	mechanisms	mechanism	NOUN
issue-580	86	165	on	on	ADP
issue-580	86	166	tax	tax	NOUN
issue-580	86	167	issues	issue	NOUN
issue-580	86	168	;	;	PUNCT
issue-580	86	169	development	development	NOUN
issue-580	86	170	of	of	ADP
issue-580	86	171	a	a	DET
issue-580	86	172	comprehensive	comprehensive	ADJ
issue-580	86	173	multilateral	multilateral	ADJ
issue-580	86	174	convention	convention	NOUN
issue-580	86	175	on	on	ADP
issue-580	86	176	international	international	ADJ
issue-580	86	177	taxation	taxation	NOUN
issue-580	86	178	to	to	PART
issue-580	86	179	modify	modify	VERB
issue-580	86	180	ongoing	ongoing	ADJ
issue-580	86	181	tax	tax	NOUN
issue-580	86	182	treaties	treaty	NOUN
issue-580	86	183	between	between	ADP
issue-580	86	184	countries	country	NOUN
issue-580	86	185	(	(	PUNCT
issue-580	86	186	plan	plan	NOUN
issue-580	86	187	beps	bep	NOUN
issue-580	86	188	)	)	PUNCT
issue-580	86	189	.	.	PUNCT
issue-580	87	1	the	the	DET
issue-580	87	2	implication	implication	NOUN
issue-580	87	3	and	and	CCONJ
issue-580	87	4	scale	scale	NOUN
issue-580	87	5	of	of	ADP
issue-580	87	6	the	the	DET
issue-580	87	7	world	world	NOUN
issue-580	87	8	economy	economy	NOUN
issue-580	87	9	’s	’s	PART
issue-580	87	10	offshore	offshore	ADJ
issue-580	87	11	tendency	tendency	NOUN
issue-580	87	12	is	be	AUX
issue-580	87	13	also	also	ADV
issue-580	87	14	evidenced	evidence	VERB
issue-580	87	15	by	by	ADP
issue-580	87	16	the	the	DET
issue-580	87	17	information	information	NOUN
issue-580	87	18	provided	provide	VERB
issue-580	87	19	by	by	ADP
issue-580	87	20	the	the	DET
issue-580	87	21	state	state	NOUN
issue-580	87	22	statistics	statistic	NOUN
issue-580	87	23	service	service	NOUN
issue-580	87	24	(	(	PUNCT
issue-580	87	25	as	as	ADP
issue-580	87	26	of	of	ADP
issue-580	87	27	july	july	PROPN
issue-580	87	28	1	1	NUM
issue-580	87	29	,	,	PUNCT
issue-580	87	30	2018	2018	NUM
issue-580	87	31	)	)	PUNCT
issue-580	87	32	,	,	PUNCT
issue-580	87	33	which	which	PRON
issue-580	87	34	states	state	VERB
issue-580	87	35	that	that	SCONJ
issue-580	87	36	the	the	DET
issue-580	87	37	largest	large	ADJ
issue-580	87	38	investment	investment	NOUN
issue-580	87	39	in	in	ADP
issue-580	87	40	the	the	DET
issue-580	87	41	private	private	ADJ
issue-580	87	42	sector	sector	NOUN
issue-580	87	43	of	of	ADP
issue-580	87	44	ukraine	ukraine	NOUN
issue-580	87	45	came	come	VERB
issue-580	87	46	from	from	ADP
issue-580	87	47	cyprus	cyprus	PROPN
issue-580	87	48	,	,	PUNCT
issue-580	87	49	up	up	ADP
issue-580	87	50	to	to	PART
issue-580	87	51	9.18	9.18	NUM
issue-580	87	52	billion	billion	NUM
issue-580	87	53	usd	usd	NOUN
issue-580	87	54	,	,	PUNCT
issue-580	87	55	28.2	28.2	NUM
issue-580	87	56	%	%	NOUN
issue-580	87	57	of	of	ADP
issue-580	87	58	total	total	ADJ
issue-580	87	59	revenues	revenue	NOUN
issue-580	87	60	for	for	ADP
issue-580	87	61	the	the	DET
issue-580	87	62	6	6	NUM
issue-580	87	63	months	month	NOUN
issue-580	87	64	of	of	ADP
issue-580	87	65	this	this	DET
issue-580	87	66	year	year	NOUN
issue-580	87	67	.	.	PUNCT
issue-580	88	1	the	the	DET
issue-580	88	2	number	number	NOUN
issue-580	88	3	of	of	ADP
issue-580	88	4	foreign	foreign	ADJ
issue-580	88	5	direct	direct	ADJ
issue-580	88	6	investments	investment	NOUN
issue-580	88	7	is	be	AUX
issue-580	88	8	32.6	32.6	NUM
issue-580	88	9	billion	billion	NUM
issue-580	88	10	usd	usd	NOUN
issue-580	88	11	.	.	PUNCT
issue-580	89	1	the	the	DET
issue-580	89	2	list	list	NOUN
issue-580	89	3	of	of	ADP
issue-580	89	4	such	such	ADJ
issue-580	89	5	countries	country	NOUN
issue-580	89	6	includes	include	VERB
issue-580	89	7	cyprus	cyprus	PROPN
issue-580	89	8	,	,	PUNCT
issue-580	89	9	the	the	DET
issue-580	89	10	netherlands	netherlands	PROPN
issue-580	89	11	,	,	PUNCT
issue-580	89	12	which	which	PRON
issue-580	89	13	share	share	NOUN
issue-580	89	14	of	of	ADP
issue-580	89	15	the	the	DET
issue-580	89	16	total	total	ADJ
issue-580	89	17	investment	investment	NOUN
issue-580	89	18	is	be	AUX
issue-580	89	19	up	up	ADV
issue-580	89	20	to	to	PART
issue-580	89	21	21	21	NUM
issue-580	89	22	%	%	NOUN
issue-580	89	23	,	,	PUNCT
issue-580	89	24	germany	germany	PROPN
issue-580	89	25	–	–	PUNCT
issue-580	89	26	up	up	ADP
issue-580	89	27	to	to	PART
issue-580	89	28	5.3	5.3	NUM
issue-580	89	29	%	%	NOUN
issue-580	89	30	,	,	PUNCT
issue-580	89	31	switzerland	switzerland	PROPN
issue-580	89	32	–	–	PUNCT
issue-580	89	33	up	up	ADP
issue-580	89	34	to	to	PART
issue-580	89	35	4.7	4.7	NUM
issue-580	89	36	%	%	NOUN
issue-580	89	37	,	,	PUNCT
issue-580	89	38	the	the	DET
issue-580	89	39	british	british	ADJ
issue-580	89	40	virgin	virgin	PROPN
issue-580	89	41	islands	islands	PROPN
issue-580	89	42	–	–	PUNCT
issue-580	89	43	up	up	ADP
issue-580	89	44	to	to	PART
issue-580	89	45	4.1	4.1	NUM
issue-580	89	46	%	%	NOUN
issue-580	89	47	.	.	PUNCT
issue-580	90	1	therefore	therefore	ADV
issue-580	90	2	,	,	PUNCT
issue-580	90	3	the	the	DET
issue-580	90	4	greatest	great	ADJ
issue-580	90	5	threat	threat	NOUN
issue-580	90	6	to	to	ADP
issue-580	90	7	the	the	DET
issue-580	90	8	functioning	functioning	NOUN
issue-580	90	9	of	of	ADP
issue-580	90	10	offshore	offshore	ADJ
issue-580	90	11	centres	centre	NOUN
issue-580	90	12	and	and	CCONJ
issue-580	90	13	offshore	offshore	ADJ
issue-580	90	14	zones	zone	NOUN
issue-580	90	15	is	be	AUX
issue-580	90	16	precisely	precisely	ADV
issue-580	90	17	in	in	ADP
issue-580	90	18	the	the	DET
issue-580	90	19	privileges	privilege	NOUN
issue-580	90	20	and	and	CCONJ
issue-580	90	21	preferences	preference	NOUN
issue-580	90	22	that	that	SCONJ
issue-580	90	23	these	these	DET
issue-580	90	24	territories	territory	NOUN
issue-580	90	25	provide	provide	VERB
issue-580	90	26	,	,	PUNCT
issue-580	90	27	such	such	ADJ
issue-580	90	28	as	as	ADP
issue-580	90	29	:	:	PUNCT
issue-580	90	30	1	1	NUM
issue-580	90	31	)	)	PUNCT
issue-580	90	32	the	the	DET
issue-580	90	33	low	low	ADJ
issue-580	90	34	level	level	NOUN
issue-580	90	35	of	of	ADP
issue-580	90	36	taxation	taxation	NOUN
issue-580	90	37	in	in	ADP
issue-580	90	38	offshore	offshore	ADJ
issue-580	90	39	zones	zone	NOUN
issue-580	90	40	undermines	undermine	VERB
issue-580	90	41	the	the	DET
issue-580	90	42	fiscal	fiscal	ADJ
issue-580	90	43	base	base	NOUN
issue-580	90	44	of	of	ADP
issue-580	90	45	countries	country	NOUN
issue-580	90	46	,	,	PUNCT
issue-580	90	47	residents	resident	NOUN
issue-580	90	48	of	of	ADP
issue-580	90	49	which	which	PRON
issue-580	90	50	use	use	VERB
issue-580	90	51	offshore	offshore	ADJ
issue-580	90	52	services	service	NOUN
issue-580	90	53	.	.	PUNCT
issue-580	91	1	according	accord	VERB
issue-580	91	2	to	to	ADP
issue-580	91	3	the	the	DET
issue-580	91	4	most	most	ADV
issue-580	91	5	conservative	conservative	ADJ
issue-580	91	6	evaluations	evaluation	NOUN
issue-580	91	7	,	,	PUNCT
issue-580	91	8	the	the	DET
issue-580	91	9	budgets	budget	NOUN
issue-580	91	10	of	of	ADP
issue-580	91	11	all	all	DET
issue-580	91	12	countries	country	NOUN
issue-580	91	13	of	of	ADP
issue-580	91	14	the	the	DET
issue-580	91	15	world	world	NOUN
issue-580	91	16	are	be	AUX
issue-580	91	17	deprived	deprive	VERB
issue-580	91	18	of	of	ADP
issue-580	91	19	at	at	ADV
issue-580	91	20	least	least	ADJ
issue-580	91	21	3	3	NUM
issue-580	91	22	trillion	trillion	NUM
issue-580	91	23	usd	usd	NOUN
issue-580	91	24	hidden	hide	VERB
issue-580	91	25	in	in	ADP
issue-580	91	26	offshore	offshore	ADV
issue-580	91	27	per	per	ADP
issue-580	91	28	year	year	NOUN
issue-580	91	29	;	;	PUNCT
issue-580	91	30	2	2	X
issue-580	91	31	)	)	PUNCT
issue-580	91	32	laundering	laundering	NOUN
issue-580	91	33	illegally	illegally	ADV
issue-580	91	34	obtained	obtain	VERB
issue-580	91	35	funds	fund	NOUN
issue-580	91	36	contributes	contribute	VERB
issue-580	91	37	to	to	PART
issue-580	91	38	increase	increase	VERB
issue-580	91	39	of	of	ADP
issue-580	91	40	crime	crime	NOUN
issue-580	91	41	in	in	ADP
issue-580	91	42	all	all	DET
issue-580	91	43	its	its	PRON
issue-580	91	44	manifestations	manifestation	NOUN
issue-580	91	45	,	,	PUNCT
issue-580	91	46	such	such	ADJ
issue-580	91	47	as	as	ADP
issue-580	91	48	drug	drug	NOUN
issue-580	91	49	trafficking	trafficking	NOUN
issue-580	91	50	,	,	PUNCT
issue-580	91	51	trafficking	traffic	VERB
issue-580	91	52	in	in	ADP
issue-580	91	53	human	human	ADJ
issue-580	91	54	beings	being	NOUN
issue-580	91	55	,	,	PUNCT
issue-580	91	56	terrorist	terrorist	ADJ
issue-580	91	57	financing	financing	NOUN
issue-580	91	58	,	,	PUNCT
issue-580	91	59	and	and	CCONJ
issue-580	91	60	white	white	ADJ
issue-580	91	61	-	-	PUNCT
issue-580	91	62	collar	collar	NOUN
issue-580	91	63	crime	crime	NOUN
issue-580	91	64	.	.	PUNCT
issue-580	92	1	offshore	offshore	ADJ
issue-580	92	2	centres	centre	NOUN
issue-580	92	3	and	and	CCONJ
issue-580	92	4	zones	zone	NOUN
issue-580	92	5	stimulate	stimulate	VERB
issue-580	92	6	the	the	DET
issue-580	92	7	shadowing	shadowing	NOUN
issue-580	92	8	of	of	ADP
issue-580	92	9	the	the	DET
issue-580	92	10	economy	economy	NOUN
issue-580	92	11	and	and	CCONJ
issue-580	92	12	the	the	DET
issue-580	92	13	expansion	expansion	NOUN
issue-580	92	14	of	of	ADP
issue-580	92	15	international	international	ADJ
issue-580	92	16	organized	organize	VERB
issue-580	92	17	economic	economic	ADJ
issue-580	92	18	crime	crime	NOUN
issue-580	92	19	;	;	PUNCT
issue-580	92	20	3	3	X
issue-580	92	21	)	)	PUNCT
issue-580	92	22	due	due	ADP
issue-580	92	23	to	to	ADP
issue-580	92	24	weak	weak	ADJ
issue-580	92	25	regulation	regulation	NOUN
issue-580	92	26	of	of	ADP
issue-580	92	27	offshore	offshore	ADJ
issue-580	92	28	financial	financial	ADJ
issue-580	92	29	operations	operation	NOUN
issue-580	92	30	,	,	PUNCT
issue-580	92	31	the	the	DET
issue-580	92	32	risk	risk	NOUN
issue-580	92	33	of	of	ADP
issue-580	92	34	uncontrolled	uncontrolled	ADJ
issue-580	92	35	flows	flow	NOUN
issue-580	92	36	of	of	ADP
issue-580	92	37	so	so	ADV
issue-580	92	38	-	-	PUNCT
issue-580	92	39	called	call	VERB
issue-580	92	40	hot	hot	ADJ
issue-580	92	41	money	money	NOUN
issue-580	92	42	increases	increase	NOUN
issue-580	92	43	,	,	PUNCT
issue-580	92	44	destabilizing	destabilize	VERB
issue-580	92	45	the	the	DET
issue-580	92	46	global	global	ADJ
issue-580	92	47	financial	financial	ADJ
issue-580	92	48	system	system	NOUN
issue-580	92	49	;	;	PUNCT
issue-580	92	50	4	4	X
issue-580	92	51	)	)	PUNCT
issue-580	92	52	harmful	harmful	ADJ
issue-580	92	53	tax	tax	NOUN
issue-580	92	54	competition	competition	NOUN
issue-580	92	55	,	,	PUNCT
issue-580	92	56	taking	take	VERB
issue-580	92	57	profits	profit	NOUN
issue-580	92	58	from	from	ADP
issue-580	92	59	onshore	onshore	ADJ
issue-580	92	60	countries	country	NOUN
issue-580	92	61	to	to	PART
issue-580	92	62	create	create	VERB
issue-580	92	63	an	an	DET
issue-580	92	64	element	element	NOUN
issue-580	92	65	of	of	ADP
issue-580	92	66	instability	instability	NOUN
issue-580	92	67	in	in	ADP
issue-580	92	68	the	the	DET
issue-580	92	69	global	global	ADJ
issue-580	92	70	economy	economy	NOUN
issue-580	92	71	and	and	CCONJ
issue-580	92	72	finances	finance	NOUN
issue-580	92	73	owing	owe	VERB
issue-580	92	74	to	to	ADP
issue-580	92	75	high	high	ADJ
issue-580	92	76	potential	potential	ADJ
issue-580	92	77	accumulation	accumulation	NOUN
issue-580	92	78	of	of	ADP
issue-580	92	79	capital	capital	NOUN
issue-580	92	80	in	in	ADP
issue-580	92	81	offshore	offshore	ADJ
issue-580	92	82	zones	zone	NOUN
issue-580	92	83	,	,	PUNCT
issue-580	92	84	especially	especially	ADV
issue-580	92	85	speculative	speculative	ADJ
issue-580	92	86	ones	one	NOUN
issue-580	92	87	;	;	PUNCT
issue-580	92	88	5	5	X
issue-580	92	89	)	)	PUNCT
issue-580	92	90	contribution	contribution	NOUN
issue-580	92	91	to	to	ADP
issue-580	92	92	unstable	unstable	ADJ
issue-580	92	93	trends	trend	NOUN
issue-580	92	94	in	in	ADP
issue-580	92	95	the	the	DET
issue-580	92	96	world	world	NOUN
issue-580	92	97	economy	economy	NOUN
issue-580	92	98	and	and	CCONJ
issue-580	92	99	the	the	DET
issue-580	92	100	financial	financial	ADJ
issue-580	92	101	baltic	baltic	PROPN
issue-580	92	102	journal	journal	PROPN
issue-580	92	103	of	of	ADP
issue-580	92	104	economic	economic	ADJ
issue-580	92	105	studies	study	NOUN
issue-580	92	106	356	356	NUM
issue-580	92	107	vol	vol	NOUN
issue-580	92	108	.	.	PROPN
issue-580	93	1	4	4	NUM
issue-580	93	2	,	,	PUNCT
issue-580	93	3	no	no	INTJ
issue-580	93	4	.	.	NOUN
issue-580	93	5	5	5	NUM
issue-580	93	6	,	,	PUNCT
issue-580	93	7	2018	2018	NUM
issue-580	93	8	system	system	NOUN
issue-580	93	9	due	due	ADP
issue-580	93	10	to	to	ADP
issue-580	93	11	the	the	DET
issue-580	93	12	high	high	ADJ
issue-580	93	13	potential	potential	ADJ
issue-580	93	14	accumulation	accumulation	NOUN
issue-580	93	15	of	of	ADP
issue-580	93	16	capital	capital	NOUN
issue-580	93	17	in	in	ADP
issue-580	93	18	offshore	offshore	ADJ
issue-580	93	19	areas	area	NOUN
issue-580	93	20	;	;	PUNCT
issue-580	93	21	6	6	NUM
issue-580	93	22	)	)	PUNCT
issue-580	93	23	stimulation	stimulation	NOUN
issue-580	93	24	of	of	ADP
issue-580	93	25	negative	negative	ADJ
issue-580	93	26	social	social	ADJ
issue-580	93	27	and	and	CCONJ
issue-580	93	28	economic	economic	ADJ
issue-580	93	29	situation	situation	NOUN
issue-580	93	30	in	in	ADP
issue-580	93	31	donor	donor	NOUN
issue-580	93	32	countries	country	NOUN
issue-580	93	33	;	;	PUNCT
issue-580	93	34	7	7	X
issue-580	93	35	)	)	PUNCT
issue-580	93	36	intensification	intensification	NOUN
issue-580	93	37	of	of	ADP
issue-580	93	38	capital	capital	NOUN
issue-580	93	39	withdrawals	withdrawal	NOUN
issue-580	93	40	,	,	PUNCT
issue-580	93	41	leading	lead	VERB
issue-580	93	42	to	to	ADP
issue-580	93	43	exacerbation	exacerbation	NOUN
issue-580	93	44	of	of	ADP
issue-580	93	45	the	the	DET
issue-580	93	46	shadow	shadow	NOUN
issue-580	93	47	economy	economy	NOUN
issue-580	93	48	,	,	PUNCT
issue-580	93	49	and	and	CCONJ
issue-580	93	50	reduction	reduction	NOUN
issue-580	93	51	of	of	ADP
issue-580	93	52	social	social	ADJ
issue-580	93	53	and	and	CCONJ
issue-580	93	54	industrial	industrial	ADJ
issue-580	93	55	infrastructure	infrastructure	NOUN
issue-580	93	56	development	development	NOUN
issue-580	93	57	;	;	PUNCT
issue-580	94	1	8)	8)	NUM
issue-580	94	2	granting	grant	VERB
issue-580	94	3	unjustified	unjustified	ADJ
issue-580	94	4	privileges	privilege	NOUN
issue-580	94	5	and	and	CCONJ
issue-580	94	6	preferences	preference	NOUN
issue-580	94	7	to	to	ADP
issue-580	94	8	individual	individual	ADJ
issue-580	94	9	companies	company	NOUN
issue-580	94	10	,	,	PUNCT
issue-580	94	11	leading	lead	VERB
issue-580	94	12	to	to	ADP
issue-580	94	13	unfair	unfair	ADJ
issue-580	94	14	competitive	competitive	ADJ
issue-580	94	15	conditions	condition	NOUN
issue-580	94	16	for	for	ADP
issue-580	94	17	mediumsized	mediumsized	ADJ
issue-580	94	18	businesses	business	NOUN
issue-580	94	19	.	.	PUNCT
issue-580	95	1	despite	despite	SCONJ
issue-580	95	2	a	a	DET
issue-580	95	3	number	number	NOUN
issue-580	95	4	of	of	ADP
issue-580	95	5	negative	negative	ADJ
issue-580	95	6	aspects	aspect	NOUN
issue-580	95	7	of	of	ADP
issue-580	95	8	doing	do	VERB
issue-580	95	9	business	business	NOUN
issue-580	95	10	through	through	ADP
issue-580	95	11	offshore	offshore	ADJ
issue-580	95	12	zones	zone	NOUN
issue-580	95	13	and	and	CCONJ
issue-580	95	14	offshore	offshore	ADJ
issue-580	95	15	financial	financial	ADJ
issue-580	95	16	centres	centre	NOUN
issue-580	95	17	,	,	PUNCT
issue-580	95	18	this	this	DET
issue-580	95	19	scheme	scheme	NOUN
issue-580	95	20	has	have	VERB
issue-580	95	21	enough	enough	ADJ
issue-580	95	22	advantages	advantage	NOUN
issue-580	95	23	,	,	PUNCT
issue-580	95	24	such	such	ADJ
issue-580	95	25	as	as	ADP
issue-580	95	26	:	:	SYM
issue-580	95	27	1	1	NUM
issue-580	95	28	)	)	PUNCT
issue-580	95	29	activating	activate	VERB
issue-580	95	30	cross	cross	ADJ
issue-580	95	31	-	-	ADJ
issue-580	95	32	border	border	ADJ
issue-580	95	33	financial	financial	ADJ
issue-580	95	34	flows	flow	NOUN
issue-580	95	35	and	and	CCONJ
issue-580	95	36	accelerating	accelerate	VERB
issue-580	95	37	the	the	DET
issue-580	95	38	circulation	circulation	NOUN
issue-580	95	39	of	of	ADP
issue-580	95	40	financial	financial	ADJ
issue-580	95	41	assets	asset	NOUN
issue-580	95	42	internationally	internationally	ADV
issue-580	95	43	;	;	PUNCT
issue-580	95	44	2	2	X
issue-580	95	45	)	)	PUNCT
issue-580	95	46	stimulating	stimulate	VERB
issue-580	95	47	financial	financial	ADJ
issue-580	95	48	flows	flow	NOUN
issue-580	95	49	and	and	CCONJ
issue-580	95	50	creating	create	VERB
issue-580	95	51	conditions	condition	NOUN
issue-580	95	52	for	for	ADP
issue-580	95	53	diversification	diversification	NOUN
issue-580	95	54	of	of	ADP
issue-580	95	55	investments	investment	NOUN
issue-580	95	56	;	;	PUNCT
issue-580	95	57	3	3	X
issue-580	95	58	)	)	PUNCT
issue-580	95	59	increasing	increase	VERB
issue-580	95	60	access	access	NOUN
issue-580	95	61	to	to	ADP
issue-580	95	62	loans	loan	NOUN
issue-580	95	63	and	and	CCONJ
issue-580	95	64	better	well	ADJ
issue-580	95	65	capital	capital	NOUN
issue-580	95	66	transformation	transformation	NOUN
issue-580	95	67	,	,	PUNCT
issue-580	95	68	the	the	DET
issue-580	95	69	incentive	incentive	NOUN
issue-580	95	70	to	to	PART
issue-580	95	71	reduce	reduce	VERB
issue-580	95	72	the	the	DET
issue-580	95	73	level	level	NOUN
issue-580	95	74	of	of	ADP
issue-580	95	75	tax	tax	NOUN
issue-580	95	76	pressure	pressure	NOUN
issue-580	95	77	,	,	PUNCT
issue-580	95	78	which	which	PRON
issue-580	95	79	causes	cause	VERB
issue-580	95	80	deepening	deepening	NOUN
issue-580	95	81	of	of	ADP
issue-580	95	82	international	international	ADJ
issue-580	95	83	financial	financial	ADJ
issue-580	95	84	flows	flow	NOUN
issue-580	95	85	;	;	PUNCT
issue-580	95	86	4	4	X
issue-580	95	87	)	)	PUNCT
issue-580	95	88	reducing	reduce	VERB
issue-580	95	89	the	the	DET
issue-580	95	90	risk	risk	NOUN
issue-580	95	91	of	of	ADP
issue-580	95	92	expropriation	expropriation	NOUN
issue-580	95	93	and	and	CCONJ
issue-580	95	94	ensuring	ensure	VERB
issue-580	95	95	protection	protection	NOUN
issue-580	95	96	of	of	ADP
issue-580	95	97	property	property	NOUN
issue-580	95	98	rights	right	NOUN
issue-580	95	99	,	,	PUNCT
issue-580	95	100	which	which	PRON
issue-580	95	101	,	,	PUNCT
issue-580	95	102	in	in	ADP
issue-580	95	103	turn	turn	NOUN
issue-580	95	104	,	,	PUNCT
issue-580	95	105	can	can	AUX
issue-580	95	106	activate	activate	VERB
issue-580	95	107	economic	economic	ADJ
issue-580	95	108	growth	growth	NOUN
issue-580	95	109	,	,	PUNCT
issue-580	95	110	primarily	primarily	ADV
issue-580	95	111	in	in	ADP
issue-580	95	112	donor	donor	NOUN
issue-580	95	113	countries	country	NOUN
issue-580	95	114	,	,	PUNCT
issue-580	95	115	promoting	promote	VERB
issue-580	95	116	the	the	DET
issue-580	95	117	prosperity	prosperity	NOUN
issue-580	95	118	of	of	ADP
issue-580	95	119	those	those	DET
issue-580	95	120	states	state	NOUN
issue-580	95	121	where	where	SCONJ
issue-580	95	122	offshore	offshore	ADJ
issue-580	95	123	zones	zone	NOUN
issue-580	95	124	are	be	AUX
issue-580	95	125	located	locate	VERB
issue-580	95	126	.	.	PUNCT
issue-580	96	1	this	this	PRON
issue-580	96	2	contributes	contribute	VERB
issue-580	96	3	to	to	ADP
issue-580	96	4	the	the	DET
issue-580	96	5	more	more	ADV
issue-580	96	6	harmonious	harmonious	ADJ
issue-580	96	7	development	development	NOUN
issue-580	96	8	of	of	ADP
issue-580	96	9	the	the	DET
issue-580	96	10	global	global	ADJ
issue-580	96	11	economy	economy	NOUN
issue-580	96	12	in	in	ADP
issue-580	96	13	general	general	ADJ
issue-580	96	14	,	,	PUNCT
issue-580	96	15	the	the	DET
issue-580	96	16	competitiveness	competitiveness	NOUN
issue-580	96	17	of	of	ADP
issue-580	96	18	companies	company	NOUN
issue-580	96	19	at	at	ADP
issue-580	96	20	the	the	DET
issue-580	96	21	national	national	ADJ
issue-580	96	22	and	and	CCONJ
issue-580	96	23	global	global	ADJ
issue-580	96	24	levels	level	NOUN
issue-580	96	25	through	through	ADP
issue-580	96	26	the	the	DET
issue-580	96	27	use	use	NOUN
issue-580	96	28	of	of	ADP
issue-580	96	29	more	more	ADV
issue-580	96	30	flexible	flexible	ADJ
issue-580	96	31	development	development	NOUN
issue-580	96	32	strategies	strategy	NOUN
issue-580	96	33	.	.	PUNCT
issue-580	97	1	we	we	PRON
issue-580	97	2	support	support	VERB
issue-580	97	3	the	the	DET
issue-580	97	4	viewpoint	viewpoint	NOUN
issue-580	97	5	of	of	ADP
issue-580	97	6	yu	yu	PROPN
issue-580	97	7	.	.	PUNCT
issue-580	98	1	p.	p.	PROPN
issue-580	98	2	hrihorieva	hrihorieva	PROPN
issue-580	98	3	,	,	PUNCT
issue-580	99	1	that	that	SCONJ
issue-580	99	2	the	the	DET
issue-580	99	3	main	main	ADJ
issue-580	99	4	reasons	reason	NOUN
issue-580	99	5	for	for	ADP
issue-580	99	6	the	the	DET
issue-580	99	7	withdrawal	withdrawal	NOUN
issue-580	99	8	of	of	ADP
issue-580	99	9	capital	capital	NOUN
issue-580	99	10	offshore	offshore	ADV
issue-580	99	11	are	be	AUX
issue-580	99	12	the	the	DET
issue-580	99	13	unfavourable	unfavourable	ADJ
issue-580	99	14	internal	internal	ADJ
issue-580	99	15	environment	environment	NOUN
issue-580	99	16	for	for	ADP
issue-580	99	17	doing	do	VERB
issue-580	99	18	business	business	NOUN
issue-580	99	19	,	,	PUNCT
issue-580	99	20	corruption	corruption	NOUN
issue-580	99	21	,	,	PUNCT
issue-580	99	22	high	high	ADJ
issue-580	99	23	exchange	exchange	NOUN
issue-580	99	24	risks	risk	NOUN
issue-580	99	25	,	,	PUNCT
issue-580	99	26	business	business	NOUN
issue-580	99	27	criminalization	criminalization	NOUN
issue-580	99	28	,	,	PUNCT
issue-580	99	29	and	and	CCONJ
issue-580	99	30	imperfect	imperfect	ADJ
issue-580	99	31	tax	tax	NOUN
issue-580	99	32	and	and	CCONJ
issue-580	99	33	currency	currency	NOUN
issue-580	99	34	legislation	legislation	NOUN
issue-580	99	35	(	(	PUNCT
issue-580	99	36	hryhorieva	hryhorieva	PROPN
issue-580	99	37	,	,	PUNCT
issue-580	99	38	2016	2016	NUM
issue-580	99	39	)	)	PUNCT
issue-580	99	40	.	.	PUNCT
issue-580	100	1	3	3	X
issue-580	100	2	.	.	X
issue-580	100	3	conclusions	conclusion	NOUN
issue-580	100	4	therefore	therefore	ADV
issue-580	100	5	,	,	PUNCT
issue-580	100	6	the	the	DET
issue-580	100	7	activity	activity	NOUN
issue-580	100	8	of	of	ADP
issue-580	100	9	offshore	offshore	ADJ
issue-580	100	10	centres	centre	NOUN
issue-580	100	11	and	and	CCONJ
issue-580	100	12	offshore	offshore	ADJ
issue-580	100	13	zones	zone	NOUN
issue-580	100	14	in	in	ADP
issue-580	100	15	general	general	ADJ
issue-580	100	16	is	be	AUX
issue-580	100	17	very	very	ADV
issue-580	100	18	negative	negative	ADJ
issue-580	100	19	for	for	ADP
issue-580	100	20	the	the	DET
issue-580	100	21	development	development	NOUN
issue-580	100	22	of	of	ADP
issue-580	100	23	the	the	DET
issue-580	100	24	world	world	NOUN
issue-580	100	25	economy	economy	NOUN
issue-580	100	26	,	,	PUNCT
issue-580	100	27	but	but	CCONJ
issue-580	100	28	primarily	primarily	ADV
issue-580	100	29	offshore	offshore	ADJ
issue-580	100	30	territories	territory	NOUN
issue-580	100	31	are	be	AUX
issue-580	100	32	an	an	DET
issue-580	100	33	advantageous	advantageous	ADJ
issue-580	100	34	place	place	NOUN
issue-580	100	35	to	to	PART
issue-580	100	36	hide	hide	VERB
issue-580	100	37	and	and	CCONJ
issue-580	100	38	withdraw	withdraw	VERB
issue-580	100	39	illegally	illegally	ADV
issue-580	100	40	proceeds	proceed	NOUN
issue-580	100	41	from	from	ADP
issue-580	100	42	illegitimate	illegitimate	ADJ
issue-580	100	43	activity	activity	NOUN
issue-580	100	44	,	,	PUNCT
issue-580	100	45	in	in	ADP
issue-580	100	46	particular	particular	ADJ
issue-580	100	47	,	,	PUNCT
issue-580	100	48	international	international	ADJ
issue-580	100	49	criminal	criminal	ADJ
issue-580	100	50	activity	activity	NOUN
issue-580	100	51	.	.	PUNCT
issue-580	101	1	a	a	DET
issue-580	101	2	step	step	NOUN
issue-580	101	3	-	-	PUNCT
issue-580	101	4	by	by	ADP
issue-580	101	5	-	-	PUNCT
issue-580	101	6	step	step	NOUN
issue-580	101	7	study	study	NOUN
issue-580	101	8	of	of	ADP
issue-580	101	9	offshore	offshore	ADJ
issue-580	101	10	activities	activity	NOUN
issue-580	101	11	enables	enable	VERB
issue-580	101	12	to	to	PART
issue-580	101	13	avoid	avoid	VERB
issue-580	101	14	financial	financial	ADJ
issue-580	101	15	risks	risk	NOUN
issue-580	101	16	at	at	ADP
issue-580	101	17	an	an	DET
issue-580	101	18	early	early	ADJ
issue-580	101	19	stage	stage	NOUN
issue-580	101	20	of	of	ADP
issue-580	101	21	doing	do	VERB
issue-580	101	22	business	business	NOUN
issue-580	101	23	,	,	PUNCT
issue-580	101	24	to	to	PART
issue-580	101	25	improve	improve	VERB
issue-580	101	26	the	the	DET
issue-580	101	27	situation	situation	NOUN
issue-580	101	28	on	on	ADP
issue-580	101	29	the	the	DET
issue-580	101	30	domestic	domestic	ADJ
issue-580	101	31	market	market	NOUN
issue-580	101	32	for	for	ADP
issue-580	101	33	developing	develop	VERB
issue-580	101	34	countries	country	NOUN
issue-580	101	35	;	;	PUNCT
issue-580	101	36	in	in	ADP
issue-580	101	37	addition	addition	NOUN
issue-580	101	38	,	,	PUNCT
issue-580	101	39	an	an	DET
issue-580	101	40	analysis	analysis	NOUN
issue-580	101	41	of	of	ADP
issue-580	101	42	the	the	DET
issue-580	101	43	shortcomings	shortcoming	NOUN
issue-580	101	44	in	in	ADP
issue-580	101	45	the	the	DET
issue-580	101	46	work	work	NOUN
issue-580	101	47	of	of	ADP
issue-580	101	48	offshore	offshore	ADJ
issue-580	101	49	companies	company	NOUN
issue-580	101	50	will	will	AUX
issue-580	101	51	improve	improve	VERB
issue-580	101	52	the	the	DET
issue-580	101	53	legislation	legislation	NOUN
issue-580	101	54	of	of	ADP
issue-580	101	55	countries	country	NOUN
issue-580	101	56	in	in	ADP
issue-580	101	57	terms	term	NOUN
issue-580	101	58	of	of	ADP
issue-580	101	59	exchange	exchange	NOUN
issue-580	101	60	legislation	legislation	NOUN
issue-580	101	61	.	.	PUNCT
issue-580	102	1	the	the	DET
issue-580	102	2	main	main	ADJ
issue-580	102	3	area	area	NOUN
issue-580	102	4	of	of	ADP
issue-580	102	5	countering	counter	VERB
issue-580	102	6	tax	tax	NOUN
issue-580	102	7	base	base	NOUN
issue-580	102	8	erosion	erosion	NOUN
issue-580	102	9	and	and	CCONJ
issue-580	102	10	profit	profit	NOUN
issue-580	102	11	shifting	shifting	NOUN
issue-580	102	12	,	,	PUNCT
issue-580	102	13	as	as	ADV
issue-580	102	14	well	well	ADV
issue-580	102	15	as	as	ADP
issue-580	102	16	money	money	NOUN
issue-580	102	17	laundering	laundering	NOUN
issue-580	102	18	prevention	prevention	NOUN
issue-580	102	19	,	,	PUNCT
issue-580	102	20	should	should	AUX
issue-580	102	21	be	be	AUX
issue-580	102	22	the	the	DET
issue-580	102	23	urgent	urgent	ADJ
issue-580	102	24	implementation	implementation	NOUN
issue-580	102	25	of	of	ADP
issue-580	102	26	the	the	DET
issue-580	102	27	eu	eu	PROPN
issue-580	102	28	fifth	fifth	ADJ
issue-580	102	29	directive	directive	NOUN
issue-580	102	30	2015/849	2015/849	NUM
issue-580	102	31	to	to	PART
issue-580	102	32	enhance	enhance	VERB
issue-580	102	33	transparency	transparency	NOUN
issue-580	102	34	in	in	ADP
issue-580	102	35	identifying	identify	VERB
issue-580	102	36	true	true	ADJ
issue-580	102	37	beneficiaries	beneficiary	NOUN
issue-580	102	38	of	of	ADP
issue-580	102	39	offshore	offshore	ADJ
issue-580	102	40	companies	company	NOUN
issue-580	102	41	and	and	CCONJ
issue-580	102	42	trusts	trust	VERB
issue-580	102	43	’	'	PUNCT
issue-580	102	44	owners	owner	NOUN
issue-580	102	45	,	,	PUNCT
issue-580	102	46	under	under	ADP
issue-580	102	47	open	open	ADJ
issue-580	102	48	access	access	NOUN
issue-580	102	49	to	to	ADP
issue-580	102	50	the	the	DET
issue-580	102	51	registers	register	NOUN
issue-580	102	52	of	of	ADP
issue-580	102	53	beneficial	beneficial	ADJ
issue-580	102	54	owners	owner	NOUN
issue-580	102	55	of	of	ADP
issue-580	102	56	legal	legal	ADJ
issue-580	102	57	entities	entity	NOUN
issue-580	102	58	and	and	CCONJ
issue-580	102	59	trust	trust	NOUN
issue-580	102	60	registered	register	VERB
issue-580	102	61	in	in	ADP
issue-580	102	62	all	all	DET
issue-580	102	63	eu	eu	PROPN
issue-580	102	64	member	member	NOUN
issue-580	102	65	states	state	NOUN
issue-580	102	66	.	.	PUNCT
issue-580	103	1	references	reference	NOUN
issue-580	103	2	:	:	PUNCT
issue-580	103	3	ekonomisty	ekonomisty	PROPN
issue-580	103	4	pidrakhuvaly	pidrakhuvaly	PROPN
issue-580	103	5	:	:	PUNCT
issue-580	103	6	v	v	NUM
issue-580	103	7	ofshorakh	ofshorakh	ADJ
issue-580	103	8	skhovano	skhovano	ADJ
issue-580	103	9	10	10	NUM
issue-580	103	10	-	-	SYM
issue-580	103	11	13	13	NUM
issue-580	103	12	%	%	NOUN
issue-580	103	13	svitovoho	svitovoho	NOUN
issue-580	103	14	vvp	vvp	NOUN
issue-580	103	15	[	[	X
issue-580	103	16	economists	economist	NOUN
issue-580	103	17	’	'	PUNCT
issue-580	103	18	assessment	assessment	NOUN
issue-580	103	19	:	:	PUNCT
issue-580	103	20	10	10	NUM
issue-580	103	21	-	-	SYM
issue-580	103	22	13	13	NUM
issue-580	103	23	%	%	NOUN
issue-580	103	24	of	of	ADP
issue-580	103	25	world	world	NOUN
issue-580	103	26	gdp	gdp	NOUN
issue-580	103	27	is	be	AUX
issue-580	103	28	hidden	hide	VERB
issue-580	103	29	in	in	ADP
issue-580	103	30	the	the	DET
issue-580	103	31	offshore	offshore	ADJ
issue-580	103	32	territories	territory	NOUN
issue-580	103	33	]	]	PUNCT
issue-580	103	34	.	.	PUNCT
issue-580	104	1	retrieved	retrieve	VERB
issue-580	104	2	from	from	ADP
issue-580	104	3	:	:	PUNCT
issue-580	104	4	https://glavcom.ua/news/	https://glavcom.ua/news/	X
issue-580	104	5	ekonomisti	ekonomisti	NOUN
issue-580	104	6	-	-	PUNCT
issue-580	104	7	pidrahuvali	pidrahuvali	VERB
issue-580	104	8	-	-	PUNCT
issue-580	104	9	v	v	ADP
issue-580	104	10	-	-	PUNCT
issue-580	104	11	ofshorah	ofshorah	ADJ
issue-580	104	12	-	-	PUNCT
issue-580	104	13	shovano-10	shovano-10	VERB
issue-580	104	14	-	-	PUNCT
issue-580	104	15	13	13	NUM
issue-580	104	16	-	-	PUNCT
issue-580	104	17	svitovogo	svitovogo	NOUN
issue-580	104	18	-	-	PUNCT
issue-580	104	19	vvp-451450.html	vvp-451450.html	PRON
issue-580	104	20	(	(	PUNCT
issue-580	104	21	in	in	ADP
issue-580	104	22	ukrainian	ukrainian	ADJ
issue-580	104	23	)	)	PUNCT
issue-580	104	24	naskilky	naskilky	ADV
issue-580	104	25	populiarni	populiarni	ADJ
issue-580	104	26	v	v	ADP
issue-580	104	27	ukraini	ukraini	ADJ
issue-580	104	28	ofshory	ofshory	NOUN
issue-580	104	29	[	[	X
issue-580	104	30	how	how	SCONJ
issue-580	104	31	popular	popular	ADJ
issue-580	104	32	are	be	AUX
issue-580	104	33	offshore	offshore	ADJ
issue-580	104	34	territories	territory	NOUN
issue-580	104	35	in	in	ADP
issue-580	104	36	ukraine	ukraine	NOUN
issue-580	104	37	]	]	PUNCT
issue-580	104	38	.	.	PUNCT
issue-580	105	1	retrieved	retrieve	VERB
issue-580	105	2	from	from	ADP
issue-580	105	3	:	:	PUNCT
issue-580	105	4	https://biz.nv.ua/ukr/experts/cherkashyn/naskilki-populjarni-v-ukrajini-ofshori-2454606.html	https://biz.nv.ua/ukr/experts/cherkashyn/naskilki-populjarni-v-ukrajini-ofshori-2454606.html	PROPN
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issue-580	105	10	,	,	PUNCT
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issue-580	105	13	(	(	PUNCT
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issue-580	105	15	)	)	PUNCT
issue-580	105	16	.	.	PUNCT
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issue-580	106	5	:	:	PUNCT
issue-580	107	1	uchbovyi	uchbovyi	PROPN
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issue-580	108	2	dictionary	dictionary	NOUN
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issue-580	108	4	foreign	foreign	ADJ
issue-580	108	5	economic	economic	ADJ
issue-580	108	6	activity	activity	NOUN
issue-580	108	7	:	:	PUNCT
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issue-580	108	12	.	.	PUNCT
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issue-580	109	4	-	-	PUNCT
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issue-580	109	6	.	.	PUNCT
issue-580	110	1	(	(	PUNCT
issue-580	110	2	in	in	ADP
issue-580	110	3	ukrainian	ukrainian	ADJ
issue-580	110	4	)	)	PUNCT
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issue-580	110	6	,	,	PUNCT
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issue-580	110	9	.	.	PUNCT
issue-580	110	10	(	(	PUNCT
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issue-580	110	12	)	)	PUNCT
issue-580	110	13	.	.	PUNCT
issue-580	111	1	«	«	PUNCT
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issue-580	111	3	-	-	PUNCT
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issue-580	111	5	»	»	PUNCT
issue-580	111	6	–	–	PUNCT
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issue-580	111	8	funktsionirovaniia	funktsionirovaniia	VERB
issue-580	111	9	v	v	NUM
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issue-580	111	11	osobykh	osobykh	PROPN
issue-580	111	12	ekonomicheskikh	ekonomicheskikh	PROPN
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issue-580	112	1	[	[	X
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issue-580	112	3	features	feature	NOUN
issue-580	112	4	of	of	ADP
issue-580	112	5	functioning	function	VERB
issue-580	112	6	in	in	ADP
issue-580	112	7	the	the	DET
issue-580	112	8	structure	structure	NOUN
issue-580	112	9	of	of	ADP
issue-580	112	10	special	special	ADJ
issue-580	112	11	economic	economic	ADJ
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issue-580	112	14	.	.	PUNCT
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issue-580	113	4	,	,	PUNCT
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issue-580	113	6	,	,	PUNCT
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issue-580	113	8	.	.	PUNCT
issue-580	114	1	(	(	PUNCT
issue-580	114	2	in	in	ADP
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issue-580	114	4	)	)	PUNCT
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issue-580	114	7	.	.	PUNCT
issue-580	115	1	retrieved	retrieve	VERB
issue-580	115	2	from	from	ADP
issue-580	115	3	:	:	PUNCT
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issue-580	115	8	:	:	PUNCT
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issue-580	115	12	(	(	PUNCT
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issue-580	115	14	)	)	PUNCT
issue-580	115	15	.	.	PUNCT
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issue-580	116	2	.	.	PUNCT
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issue-580	117	3	:	:	PUNCT
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issue-580	117	7	.	.	PUNCT
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issue-580	118	2	,	,	PUNCT
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issue-580	118	5	(	(	PUNCT
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issue-580	118	7	)	)	PUNCT
issue-580	118	8	.	.	PUNCT
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issue-580	119	2	-	-	PUNCT
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issue-580	119	4	zasoby	zasoby	PROPN
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issue-580	119	6	ofshornykh	ofshornykh	PROPN
issue-580	120	1	tsentriv	tsentriv	PROPN
issue-580	121	1	[	[	X
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issue-580	121	3	legal	legal	ADJ
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issue-580	121	5	of	of	ADP
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issue-580	121	11	.	.	PUNCT
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issue-580	122	3	,	,	PUNCT
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issue-580	122	5	,	,	PUNCT
issue-580	122	6	49	49	NUM
issue-580	122	7	.	.	PUNCT
issue-580	123	1	(	(	PUNCT
issue-580	123	2	in	in	ADP
issue-580	123	3	ukrainian	ukrainian	ADJ
issue-580	123	4	)	)	PUNCT
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issue-580	123	6	,	,	PUNCT
issue-580	123	7	ya	ya	PROPN
issue-580	123	8	.	.	PUNCT
issue-580	123	9	a.	a.	PROPN
issue-580	123	10	(	(	PUNCT
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issue-580	123	12	)	)	PUNCT
issue-580	123	13	.	.	PUNCT
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issue-580	124	2	kompanii	kompanii	VERB
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issue-580	124	4	metod	metod	NOUN
issue-580	124	5	optymizatsii	optymizatsii	ADJ
issue-580	124	6	opodatkuvannia	opodatkuvannia	PROPN
issue-580	125	1	[	[	X
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issue-580	125	3	companies	company	NOUN
issue-580	125	4	as	as	ADP
issue-580	125	5	a	a	DET
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issue-580	125	8	tax	tax	NOUN
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issue-580	125	11	.	.	PUNCT
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issue-580	126	3	,	,	PUNCT
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issue-580	126	5	-	-	SYM
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issue-580	126	7	,	,	PUNCT
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issue-580	126	9	-	-	SYM
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issue-580	126	11	.	.	PUNCT
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issue-580	127	4	)	)	PUNCT
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issue-580	128	2	rozshyriuie	rozshyriuie	VERB
issue-580	128	3	sferu	sferu	PROPN
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issue-580	130	1	[	[	X
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issue-580	130	7	scope	scope	NOUN
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issue-580	130	9	the	the	DET
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issue-580	130	20	.	.	PUNCT
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issue-580	131	2	from	from	ADP
issue-580	131	3	:	:	PUNCT
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issue-580	131	11	:	:	PUNCT
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issue-580	132	1	[	[	X
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issue-580	132	11	-	-	PUNCT
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issue-580	132	15	.	.	PUNCT
issue-580	133	1	retrieved	retrieve	VERB
issue-580	133	2	from	from	ADP
issue-580	133	3	:	:	PUNCT
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issue-580	133	5	(	(	PUNCT
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issue-580	135	1	[	[	X
issue-580	135	2	the	the	DET
issue-580	135	3	largest	large	ADJ
issue-580	135	4	investment	investment	NOUN
issue-580	135	5	in	in	ADP
issue-580	135	6	ukraine	ukraine	NOUN
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issue-580	135	14	)	)	PUNCT
issue-580	135	15	.	.	PUNCT
issue-580	136	1	retrieved	retrieve	VERB
issue-580	136	2	from	from	ADP
issue-580	136	3	:	:	PUNCT
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issue-580	136	5	(	(	PUNCT
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issue-580	136	8	)	)	PUNCT
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issue-580	136	10	,	,	PUNCT
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issue-580	136	12	.	.	PUNCT
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issue-580	137	2	(	(	PUNCT
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issue-580	137	4	)	)	PUNCT
issue-580	137	5	.	.	PUNCT
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issue-580	138	4	zovnishnoekonomichnykh	zovnishnoekonomichnykh	PROPN
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issue-580	138	6	rf	rf	PROPN
issue-580	139	1	[	[	X
issue-580	139	2	de	de	NOUN
issue-580	139	3	-	-	NOUN
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issue-580	139	5	in	in	ADP
issue-580	139	6	the	the	DET
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issue-580	139	10	economic	economic	ADJ
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issue-580	139	23	sciences	science	NOUN
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