id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2823	Brunson, Samuel D.	The U.S. as Tax Haven? Aiding Developing Countries by Revoking the Revenue Rule	2014	37	.pdf	application/pdf	21626	1017	56	In determining whether it will enforce another country’s non-revenue judgments, courts often look at whether the other country would reciprocally enforce its judgments.199 If the United States revoked the revenue rule and began to enforce foreign countries’ tax judgments, other countries would potentially reciprocate, enforcing U.S. tax judgments against assets in those countries. Reciprocity is neither necessary nor sufficient, of course, to cause other countries to enforce U.S. tax judgments.	cache/taxlaw-2823.pdf	txt/taxlaw-2823.txt