id	sid	eid	entity	type
taxlaw-11799	1	1	julien chaisse & xueliang	ORG
taxlaw-11799	3	1	three	CARDINAL
taxlaw-11799	4	1	firstly	ORDINAL
taxlaw-11799	5	1	secondly	ORDINAL
taxlaw-11799	11	1	julien chaisse	PERSON
taxlaw-11799	11	2	city university	ORG
taxlaw-11799	11	3	hong kong	GPE
taxlaw-11799	11	4	the asia pacific fdi network	ORG
taxlaw-11799	12	1	julien.chaisse@cityu.edu.hk	GPE
taxlaw-11799	13	1	xueliang ji	PERSON
taxlaw-11799	13	2	the asian academy of international	ORG
taxlaw-11799	13	3	phd	PERSON
taxlaw-11799	13	4	chinese	NORP
taxlaw-11799	13	5	hong kong	GPE
taxlaw-11799	14	1	xueliang.ji@link.cuhk.edu.hk	GPE
taxlaw-11799	15	1	the hong kong sar	GPE
taxlaw-11799	16	1	richard bolwijn	PERSON
taxlaw-11799	16	2	jeffrey owens	PERSON
taxlaw-11799	16	3	david bradbury	PERSON
taxlaw-11799	16	4	michael keen	PERSON
taxlaw-11799	16	5	zahira quattrocchi	GPE
taxlaw-11799	16	6	ruth mason	PERSON
taxlaw-11799	16	7	irma mosquera	PERSON
taxlaw-11799	16	8	logan wort	GPE
taxlaw-11799	16	9	anita kapur	PERSON
taxlaw-11799	16	10	michael lennard	PERSON
taxlaw-11799	17	1	7th	ORDINAL
taxlaw-11799	17	2	october 2021	DATE
taxlaw-11799	17	3	the wu global trade and tax advisory group	ORG
taxlaw-11799	17	4	wirtschaftsuniversität	GPE
taxlaw-11799	17	5	wien gtpc	GPE
taxlaw-11799	17	6	first	ORDINAL
taxlaw-11799	18	1	2023	CARDINAL
taxlaw-11799	18	2	31	CARDINAL
taxlaw-11799	18	3	31	CARDINAL
taxlaw-11799	18	4	i.	PERSON
taxlaw-11799	18	5	36	CARDINAL
taxlaw-11799	18	6	a. singapore	PERSON
taxlaw-11799	18	7	36	CARDINAL
taxlaw-11799	18	8	39	CARDINAL
taxlaw-11799	18	9	41	CARDINAL
taxlaw-11799	18	10	d.	NORP
taxlaw-11799	18	11	43 ii	CARDINAL
taxlaw-11799	19	1	44	CARDINAL
taxlaw-11799	20	1	45	CARDINAL
taxlaw-11799	20	2	47	CARDINAL
taxlaw-11799	20	3	49	CARDINAL
taxlaw-11799	20	4	d.	NORP
taxlaw-11799	20	5	50 iii	QUANTITY
taxlaw-11799	21	1	53	CARDINAL
taxlaw-11799	21	2	53	CARDINAL
taxlaw-11799	22	1	54	CARDINAL
taxlaw-11799	23	1	57	CARDINAL
taxlaw-11799	23	2	d.	NORP
taxlaw-11799	23	3	58	CARDINAL
taxlaw-11799	24	1	60	CARDINAL
taxlaw-11799	26	1	french	NORP
taxlaw-11799	26	2	first	ORDINAL
taxlaw-11799	26	3	italian	NORP
taxlaw-11799	27	1	1	CARDINAL
taxlaw-11799	27	2	french	NORP
taxlaw-11799	27	3	dec. 18, 2020	DATE
taxlaw-11799	28	1	2	CARDINAL
taxlaw-11799	28	2	claudia cristoferi & emilio parodi	ORG
taxlaw-11799	28	3	187 mln euros	MONEY
taxlaw-11799	28	4	bottega veneta	PERSON
taxlaw-11799	28	5	reuters	ORG
taxlaw-11799	28	6	apr. 1	DATE
taxlaw-11799	28	7	2022	DATE
taxlaw-11799	28	8	https://www.reuters.com/business/retail-consumer/keringagrees-pay-187-mln-euros-bottega-veneta-tax-dispute-sources-2022-04-01/	GPE
taxlaw-11799	29	1	32	CARDINAL
taxlaw-11799	30	1	14:1	CARDINAL
taxlaw-11799	33	1	5	CARDINAL
taxlaw-11799	33	2	october 5, 2015	DATE
taxlaw-11799	33	3	oecd	ORG
taxlaw-11799	33	4	14	CARDINAL
taxlaw-11799	34	1	oecd	ORG
taxlaw-11799	34	2	2016	DATE
taxlaw-11799	34	3	oecd	ORG
taxlaw-11799	34	4	g20	ORG
taxlaw-11799	34	5	14	CARDINAL
taxlaw-11799	34	6	3 jiyoung sohn	QUANTITY
taxlaw-11799	34	7	first	ORDINAL
taxlaw-11799	34	8	wall st. j.	PERSON
taxlaw-11799	34	9	aug. 31	DATE
taxlaw-11799	34	10	2021	DATE
taxlaw-11799	35	1	michelle markham	PERSON
taxlaw-11799	35	2	11	CARDINAL
taxlaw-11799	36	1	asia arb	LOC
taxlaw-11799	37	1	j. 278	PERSON
taxlaw-11799	37	2	2018	DATE
taxlaw-11799	38	1	5	CARDINAL
taxlaw-11799	38	2	vito tanzi	PERSON
taxlaw-11799	38	3	4-11	CARDINAL
taxlaw-11799	38	4	1996/141, 1996	DATE
taxlaw-11799	39	1	6angel gurria	QUANTITY
taxlaw-11799	39	2	oecd	ORG
taxlaw-11799	39	3	oecd	ORG
taxlaw-11799	39	4	feb. 11, 2014	DATE
taxlaw-11799	40	1	7	CARDINAL
taxlaw-11799	40	2	roy rohatgi	PERSON
taxlaw-11799	40	3	2	CARDINAL
taxlaw-11799	40	4	2d	DATE
taxlaw-11799	41	1	michelle markham	PERSON
taxlaw-11799	41	2	oct. 23	DATE
taxlaw-11799	41	3	2017	DATE
taxlaw-11799	41	4	http://www.austaxpolicy.com/recurring-resistance-tax-treaty-arbitration-dispute-resolutionmechanism/	ORG
taxlaw-11799	41	5	9	CARDINAL
taxlaw-11799	41	6	oecd	ORG
taxlaw-11799	41	7	14	CARDINAL
taxlaw-11799	41	8	may 20	DATE
taxlaw-11799	41	9	2023	CARDINAL
taxlaw-11799	42	1	10	CARDINAL
taxlaw-11799	42	2	oecd	ORG
taxlaw-11799	42	3	oecd/g20	ORG
taxlaw-11799	42	4	https://www.oecdilibrary.org/taxation/oecd-g20-base-erosion-and-profit-shifting-project_23132612	PERSON
taxlaw-11799	42	5	may 20	DATE
taxlaw-11799	42	6	2023	CARDINAL
taxlaw-11799	43	1	2023	CARDINAL
taxlaw-11799	43	2	33	CARDINAL
taxlaw-11799	43	3	oecd	ORG
taxlaw-11799	43	4	11	CARDINAL
taxlaw-11799	43	5	14th	ORDINAL
taxlaw-11799	43	6	beps	ORG
taxlaw-11799	43	7	oecd	ORG
taxlaw-11799	43	8	2008	DATE
taxlaw-11799	44	1	12	CARDINAL
taxlaw-11799	44	2	15	CARDINAL
taxlaw-11799	44	3	plan14	PERSON
taxlaw-11799	47	1	two	CARDINAL
taxlaw-11799	47	2	two	CARDINAL
taxlaw-11799	50	1	two	CARDINAL
taxlaw-11799	50	2	15%	PERCENT
taxlaw-11799	51	1	two	CARDINAL
taxlaw-11799	52	1	two	CARDINAL
taxlaw-11799	53	1	more than €20 billion	MONEY
taxlaw-11799	53	2	more than 10%	PERCENT
taxlaw-11799	53	3	25%	PERCENT
taxlaw-11799	53	4	10%	PERCENT
taxlaw-11799	56	1	mlc	ORG
taxlaw-11799	56	2	11	CARDINAL
taxlaw-11799	56	3	oecd	ORG
taxlaw-11799	56	4	beps	PERSON
taxlaw-11799	56	5	http://www.oecd.org/tax/beps/beps-actions.htm/	GPE
taxlaw-11799	56	6	may 20	DATE
taxlaw-11799	56	7	2023	CARDINAL
taxlaw-11799	57	1	12	CARDINAL
taxlaw-11799	57	2	oecd	ORG
taxlaw-11799	57	3	july 17, 2008	DATE
taxlaw-11799	58	1	13	CARDINAL
taxlaw-11799	58	2	2016	DATE
taxlaw-11799	58	3	oecd	ORG
taxlaw-11799	59	1	14	CARDINAL
taxlaw-11799	59	2	oecd	ORG
taxlaw-11799	59	3	15	CARDINAL
taxlaw-11799	59	4	2015	DATE
taxlaw-11799	59	5	oecd/g20	ORG
taxlaw-11799	59	6	2015	CARDINAL
taxlaw-11799	60	1	15	CARDINAL
taxlaw-11799	60	2	julien chaisse & xueliang	ORG
taxlaw-11799	60	3	13	CARDINAL
taxlaw-11799	60	4	asian	NORP
taxlaw-11799	60	5	wto &	ORG
taxlaw-11799	60	6	health l. &	ORG
taxlaw-11799	60	7	463	CARDINAL
taxlaw-11799	60	8	2018	DATE
taxlaw-11799	61	1	16	CARDINAL
taxlaw-11799	61	2	oecd	ORG
taxlaw-11799	61	3	two	CARDINAL
taxlaw-11799	61	4	oecd/g20	ORG
taxlaw-11799	61	5	oct. 8	DATE
taxlaw-11799	61	6	2021	DATE
taxlaw-11799	62	1	34	CARDINAL
taxlaw-11799	62	2	columbia	ORG
taxlaw-11799	63	1	14:1	CARDINAL
taxlaw-11799	64	1	october 8	DATE
taxlaw-11799	64	2	2021	DATE
taxlaw-11799	64	3	december 31	DATE
taxlaw-11799	64	4	2023	CARDINAL
taxlaw-11799	64	5	mlc	ORG
taxlaw-11799	66	1	17	CARDINAL
taxlaw-11799	66	2	two	CARDINAL
taxlaw-11799	66	3	15 percent	PERCENT
taxlaw-11799	67	1	an additional us$150 billion	MONEY
taxlaw-11799	67	2	each year	DATE
taxlaw-11799	67	3	over €750	MONEY
taxlaw-11799	69	1	19	CARDINAL
taxlaw-11799	69	2	third	ORDINAL
taxlaw-11799	69	3	china	GPE
taxlaw-11799	69	4	cases.21	PERSON
taxlaw-11799	69	5	the united nations	ORG
taxlaw-11799	69	6	adr	ORG
taxlaw-11799	69	7	one	CARDINAL
taxlaw-11799	69	8	handbook.22	PERSON
taxlaw-11799	69	9	article 25 of the 2017	LAW
taxlaw-11799	69	10	un	ORG
taxlaw-11799	72	1	three	CARDINAL
taxlaw-11799	73	1	first	ORDINAL
taxlaw-11799	74	1	firstly	ORDINAL
taxlaw-11799	74	2	oecd	ORG
taxlaw-11799	75	1	oecd	ORG
taxlaw-11799	76	1	oecd	ORG
taxlaw-11799	77	1	17	CARDINAL
taxlaw-11799	77	2	18	CARDINAL
taxlaw-11799	77	3	reuven s. avi-yonah	PERSON
taxlaw-11799	77	4	100	CARDINAL
taxlaw-11799	77	5	oecd	ORG
taxlaw-11799	77	6	209	CARDINAL
taxlaw-11799	77	7	2021	CARDINAL
taxlaw-11799	78	1	19	CARDINAL
taxlaw-11799	78	2	oecd	ORG
taxlaw-11799	78	3	ctr	GPE
taxlaw-11799	79	1	adm	PERSON
taxlaw-11799	79	2	2007	DATE
taxlaw-11799	80	1	20	CARDINAL
taxlaw-11799	80	2	otto j. hetzel & steven gonzales eds.	ORG
taxlaw-11799	80	3	2015	DATE
taxlaw-11799	81	1	21	CARDINAL
taxlaw-11799	81	2	svitlana buriak	PERSON
taxlaw-11799	81	3	alexandra miladinovic	PERSON
taxlaw-11799	81	4	jean-philippe van west	PERSON
taxlaw-11799	81	5	european union/oecd/international conference report	ORG
taxlaw-11799	81	6	73	CARDINAL
taxlaw-11799	82	1	int’l	PRODUCT
taxlaw-11799	82	2	3	CARDINAL
taxlaw-11799	83	1	22	CARDINAL
taxlaw-11799	83	2	united nations	ORG
taxlaw-11799	83	3	2017	CARDINAL
taxlaw-11799	83	4	199	CARDINAL
taxlaw-11799	83	5	2018	DATE
taxlaw-11799	84	1	2023	CARDINAL
taxlaw-11799	84	2	35	CARDINAL
taxlaw-11799	84	3	singapore	GPE
taxlaw-11799	85	1	the singapore convention	EVENT
taxlaw-11799	87	1	2018	DATE
taxlaw-11799	87	2	definition.24	ORG
taxlaw-11799	87	3	icsid	GPE
taxlaw-11799	87	4	the singapore convention	EVENT
taxlaw-11799	87	5	explanation.25	GPE
taxlaw-11799	87	6	singapore	GPE
taxlaw-11799	88	1	third	ORDINAL
taxlaw-11799	88	2	2020	DATE
taxlaw-11799	90	1	singapore	GPE
taxlaw-11799	91	1	singapore	GPE
taxlaw-11799	94	1	second	ORDINAL
taxlaw-11799	100	1	24	CARDINAL
taxlaw-11799	100	2	manukyan	GPE
taxlaw-11799	100	3	singapore convention	EVENT
taxlaw-11799	100	4	singapore	GPE
taxlaw-11799	100	5	kluwer	ORG
taxlaw-11799	100	6	june 10, 2019	DATE
taxlaw-11799	100	7	http://mediationblog.kluwerarbitration.com/2019/06/10/singapore-convention-series-a-call-for-abroad-interpretation-of-the-singapore-mediation-convention-in-the-context-of-investor-statedisputes/?_ga=2.155267774.401588551.1665561051-124403074.1605057846	NORP
taxlaw-11799	101	1	25	CARDINAL
taxlaw-11799	101	2	ctr	GPE
taxlaw-11799	102	1	inv	ORG
taxlaw-11799	102	2	disps.	GPE
taxlaw-11799	103	1	world bank	ORG
taxlaw-11799	103	2	173-183	CARDINAL
taxlaw-11799	104	1	ed	PERSON
taxlaw-11799	104	2	2 2018	DATE
taxlaw-11799	105	1	26	CARDINAL
taxlaw-11799	105	2	wolf von kumberg	PERSON
taxlaw-11799	105	3	the singapore convention	EVENT
taxlaw-11799	105	4	adr	ORG
taxlaw-11799	105	5	apr. 4	DATE
taxlaw-11799	105	6	2023	DATE
taxlaw-11799	105	7	7:48 pm	TIME
taxlaw-11799	106	1	36 columbia journal	PERCENT
taxlaw-11799	106	2	14:1	CARDINAL
taxlaw-11799	108	1	four	CARDINAL
taxlaw-11799	111	1	i.	PERSON
taxlaw-11799	112	1	third	ORDINAL
taxlaw-11799	116	1	27	CARDINAL
taxlaw-11799	117	1	singapore	GPE
taxlaw-11799	117	2	2018	DATE
taxlaw-11799	118	1	singapore	GPE
taxlaw-11799	119	1	a. singapore	PERSON
taxlaw-11799	119	2	the singapore convention	EVENT
taxlaw-11799	120	1	the same year	DATE
taxlaw-11799	121	1	the singapore convention	EVENT
taxlaw-11799	121	2	27	CARDINAL
taxlaw-11799	121	3	david foster	PERSON
taxlaw-11799	121	4	moore barlow	PERSON
taxlaw-11799	121	5	may 15, 2021	DATE
taxlaw-11799	122	1	37 jurisdictions.28	DATE
taxlaw-11799	122	2	the singapore convention	EVENT
taxlaw-11799	122	3	the new york convention	ORG
taxlaw-11799	123	1	two	CARDINAL
taxlaw-11799	124	1	new york	GPE
taxlaw-11799	125	1	the singapore convention	EVENT
taxlaw-11799	126	1	the singapore convention	EVENT
taxlaw-11799	126	2	new york	GPE
taxlaw-11799	127	1	33	CARDINAL
taxlaw-11799	127	2	vi	PERSON
taxlaw-11799	128	1	the singapore convention	EVENT
taxlaw-11799	128	2	treaty.35	EVENT
taxlaw-11799	130	1	the past few years	DATE
taxlaw-11799	130	2	28	CARDINAL
taxlaw-11799	130	3	dec. 20, 2018	DATE
taxlaw-11799	131	1	29	CARDINAL
taxlaw-11799	131	2	suraj sajnani	PERSON
taxlaw-11799	131	3	the singapore convention:	EVENT
taxlaw-11799	132	1	50	CARDINAL
taxlaw-11799	132	2	863	CARDINAL
taxlaw-11799	132	3	2020	DATE
taxlaw-11799	133	1	30	CARDINAL
taxlaw-11799	133	2	28	CARDINAL
taxlaw-11799	133	3	3 31	DATE
taxlaw-11799	133	4	d.	NORP
taxlaw-11799	133	5	robert butlien	PERSON
taxlaw-11799	133	6	the singapore convention	EVENT
taxlaw-11799	133	7	46	CARDINAL
taxlaw-11799	134	1	j. int'l l. 183	PERSON
taxlaw-11799	134	2	2020	DATE
taxlaw-11799	135	1	33	CARDINAL
taxlaw-11799	136	1	34	CARDINAL
taxlaw-11799	136	2	emmanuel gaillard & benjamin siino	ORG
taxlaw-11799	136	3	96	CARDINAL
taxlaw-11799	136	4	j. william rowley qc et	ORG
taxlaw-11799	137	1	al eds.	ORG
taxlaw-11799	137	2	2019	DATE
taxlaw-11799	138	1	35 singapore convention	DATE
taxlaw-11799	138	2	28	CARDINAL
taxlaw-11799	138	3	3	CARDINAL
taxlaw-11799	138	4	36	CARDINAL
taxlaw-11799	138	5	jeffrey owens	PERSON
taxlaw-11799	138	6	arno e. gildemeister	PERSON
taxlaw-11799	138	7	laura	PERSON
taxlaw-11799	138	8	82	CARDINAL
taxlaw-11799	138	9	1011	CARDINAL
taxlaw-11799	138	10	2016	CARDINAL
taxlaw-11799	139	1	38	CARDINAL
taxlaw-11799	140	1	14:1	CARDINAL
taxlaw-11799	141	1	37	CARDINAL
taxlaw-11799	142	1	covid-19	PERSON
taxlaw-11799	143	1	adr	ORG
taxlaw-11799	143	2	covid-19	PERSON
taxlaw-11799	143	3	adr	ORG
taxlaw-11799	143	4	the united nations commission on international trade law	ORG
taxlaw-11799	143	5	the singapore convention	EVENT
taxlaw-11799	143	6	june 26	DATE
taxlaw-11799	143	7	2018.40	CARDINAL
taxlaw-11799	143	8	the singapore convention	EVENT
taxlaw-11799	145	1	article 1(1	LAW
taxlaw-11799	145	2	article 2(3	LAW
taxlaw-11799	145	3	article 4	LAW
taxlaw-11799	145	4	1	CARDINAL
taxlaw-11799	145	5	2	CARDINAL
taxlaw-11799	145	6	3	CARDINAL
taxlaw-11799	145	7	4	CARDINAL
taxlaw-11799	145	8	5	CARDINAL
taxlaw-11799	145	9	6	CARDINAL
taxlaw-11799	145	10	parties.44	PERSON
taxlaw-11799	145	11	asia	LOC
taxlaw-11799	145	12	the international institute for conflict prevention	ORG
taxlaw-11799	145	13	2011	DATE
taxlaw-11799	145	14	more than sixty percent	PERCENT
taxlaw-11799	146	1	37	CARDINAL
taxlaw-11799	146	2	2013	DATE
taxlaw-11799	146	3	https://www.cityu.edu.hk/slw/adr_moot/doc/worldwide_use_of_mediation_(by_prof_tang_hou zhi).pdf	PERSON
taxlaw-11799	147	1	38	CARDINAL
taxlaw-11799	147	2	jacqueline nolan-haley	PERSON
taxlaw-11799	147	3	2020	DATE
taxlaw-11799	147	4	j. disp	PERSON
taxlaw-11799	149	1	391	CARDINAL
taxlaw-11799	149	2	2020	DATE
taxlaw-11799	150	1	39	CARDINAL
taxlaw-11799	150	2	donna erez-navot	PERSON
taxlaw-11799	150	3	covid-19	PRODUCT
taxlaw-11799	150	4	15	CARDINAL
taxlaw-11799	150	5	ny	ORG
taxlaw-11799	153	1	42	CARDINAL
taxlaw-11799	153	2	2022	CARDINAL
taxlaw-11799	153	3	amy j pierce	PERSON
taxlaw-11799	153	4	okla	GPE
taxlaw-11799	154	1	j., nov. 2020	GPE
taxlaw-11799	154	2	24	CARDINAL
taxlaw-11799	154	3	40	CARDINAL
taxlaw-11799	154	4	int’l	NORP
taxlaw-11799	154	5	fifty-first	CARDINAL
taxlaw-11799	154	6	u.n	ORG
taxlaw-11799	154	7	doc	ORG
taxlaw-11799	155	1	2018	DATE
taxlaw-11799	155	2	https://documents-ddsny.un.org/doc/undoc/gen/v18/052/21/pdf/v1805221.pdf?openelement/	NORP
taxlaw-11799	157	1	41	CARDINAL
taxlaw-11799	157	2	elisabetta silvestri	PERSON
taxlaw-11799	157	3	the singapore convention	EVENT
taxlaw-11799	157	4	eastern europe sep. 2019	LOC
taxlaw-11799	157	5	5	CARDINAL
taxlaw-11799	157	6	11	DATE
taxlaw-11799	157	7	42	CARDINAL
taxlaw-11799	157	8	28	CARDINAL
taxlaw-11799	158	1	1.	CARDINAL
taxlaw-11799	158	2	43	CARDINAL
taxlaw-11799	160	1	2(3	CARDINAL
taxlaw-11799	163	1	1.	CARDINAL
taxlaw-11799	163	2	2023	CARDINAL
taxlaw-11799	163	3	39	CARDINAL
taxlaw-11799	163	4	singapore	GPE
taxlaw-11799	164	1	45	CARDINAL
taxlaw-11799	164	2	singapore	GPE
taxlaw-11799	164	3	future.46	GPE
taxlaw-11799	164	4	singapore	GPE
taxlaw-11799	165	1	48	CARDINAL
taxlaw-11799	165	2	east asia	LOC
taxlaw-11799	165	3	arbitration.49	GPE
taxlaw-11799	166	1	624	CARDINAL
taxlaw-11799	166	2	2,572	CARDINAL
taxlaw-11799	167	1	51	CARDINAL
taxlaw-11799	167	2	norway	GPE
taxlaw-11799	167	3	china	GPE
taxlaw-11799	167	4	2010	DATE
taxlaw-11799	167	5	thailand	GPE
taxlaw-11799	167	6	45	CARDINAL
taxlaw-11799	167	7	timothy schnabel	PERSON
taxlaw-11799	167	8	the singapore convention	EVENT
taxlaw-11799	167	9	19	CARDINAL
taxlaw-11799	169	1	l. j. 1	PERSON
taxlaw-11799	169	2	3	DATE
taxlaw-11799	169	3	2019	CARDINAL
taxlaw-11799	170	1	46	CARDINAL
taxlaw-11799	170	2	lucy reed	PERSON
taxlaw-11799	170	3	ultima thule:	ORG
taxlaw-11799	171	1	19/03	CARDINAL
taxlaw-11799	171	2	2019	DATE
taxlaw-11799	172	1	47	CARDINAL
taxlaw-11799	172	2	the singapore convention 8	EVENT
taxlaw-11799	172	3	prague	GPE
taxlaw-11799	172	4	2019	DATE
taxlaw-11799	173	1	48	CARDINAL
taxlaw-11799	173	2	kim m	PERSON
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taxlaw-11799	173	5	12(1	CARDINAL
taxlaw-11799	174	1	asia arb	LOC
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taxlaw-11799	176	5	2019	CARDINAL
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taxlaw-11799	177	2	http://investmentpolicyhub.unctad.org/iia/mappedcontent#iialnnermenu/	GPE
taxlaw-11799	178	1	52	CARDINAL
taxlaw-11799	178	2	norway	GPE
taxlaw-11799	178	3	2015	DATE
taxlaw-11799	179	1	14.2	CARDINAL
taxlaw-11799	180	1	53	CARDINAL
taxlaw-11799	180	2	kun	ORG
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taxlaw-11799	182	1	332	CARDINAL
taxlaw-11799	182	2	40	CARDINAL
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taxlaw-11799	182	5	article 10.4	LAW
taxlaw-11799	182	6	2017	CARDINAL
taxlaw-11799	182	7	china	GPE
taxlaw-11799	182	8	hong kong	GPE
taxlaw-11799	183	1	56	CARDINAL
taxlaw-11799	183	2	hong kong	GPE
taxlaw-11799	184	1	korea	GPE
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taxlaw-11799	184	3	canada	GPE
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taxlaw-11799	185	1	59	CARDINAL
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taxlaw-11799	186	2	trans-pacific partnership	ORG
taxlaw-11799	186	3	54	CARDINAL
taxlaw-11799	186	4	thailand	GPE
taxlaw-11799	186	5	2012	DATE
taxlaw-11799	187	1	10.4	CARDINAL
taxlaw-11799	189	1	55	CARDINAL
taxlaw-11799	190	1	10.4	CARDINAL
taxlaw-11799	191	1	56	CARDINAL
taxlaw-11799	191	2	mainland & hong kong	ORG
taxlaw-11799	191	3	2018	DATE
taxlaw-11799	192	1	dec. 14, 2018	DATE
taxlaw-11799	194	1	57	CARDINAL
taxlaw-11799	194	2	cheng	PERSON
taxlaw-11799	194	3	hong kong	GPE
taxlaw-11799	194	4	(nov. 9, 2020	DATE
taxlaw-11799	194	5	https://www.doj.gov.hk/en/community_engagement/speeches/20201109_sj1.html/	PERSON
taxlaw-11799	195	1	58	CARDINAL
taxlaw-11799	195	2	the republic of korea	GPE
taxlaw-11799	196	1	9.16	CARDINAL
taxlaw-11799	196	2	feb. 21, 2018	DATE
taxlaw-11799	197	1	59	CARDINAL
taxlaw-11799	197	2	canada	GPE
taxlaw-11799	197	3	one	CARDINAL
taxlaw-11799	197	4	the european union	ORG
taxlaw-11799	197	5	2014	DATE
taxlaw-11799	198	1	14.5	CARDINAL
taxlaw-11799	198	2	aug. 5, 2014	DATE
taxlaw-11799	199	1	60	CARDINAL
taxlaw-11799	201	1	14.5 61	CARDINAL
taxlaw-11799	202	1	1994	DATE
taxlaw-11799	203	1	26.2	CARDINAL
taxlaw-11799	203	2	dec. 17, 1991	DATE
taxlaw-11799	204	1	64	CARDINAL
taxlaw-11799	204	2	trans-pacific partnership	ORG
taxlaw-11799	204	3	2014	DATE
taxlaw-11799	205	1	28.6	CARDINAL
taxlaw-11799	205	2	feb. 4	DATE
taxlaw-11799	205	3	2016	DATE
taxlaw-11799	206	1	2023	CARDINAL
taxlaw-11799	206	2	41	CARDINAL
taxlaw-11799	207	1	65	CARDINAL
taxlaw-11799	207	2	the international institute for sustainable development	ORG
taxlaw-11799	207	3	2006.66	CARDINAL
taxlaw-11799	210	1	centre.68	ORG
taxlaw-11799	212	1	69	CARDINAL
taxlaw-11799	214	1	70	CARDINAL
taxlaw-11799	214	2	process.71	PERSON
taxlaw-11799	216	1	74	CARDINAL
taxlaw-11799	217	1	75 65	CARDINAL
taxlaw-11799	217	2	trans-pacific partnership	ORG
taxlaw-11799	218	1	9.18	CARDINAL
taxlaw-11799	218	2	dec. 30, 2018	DATE
taxlaw-11799	219	1	66	CARDINAL
taxlaw-11799	219	2	howard mann et al	PERSON
taxlaw-11799	219	3	2d	DATE
taxlaw-11799	220	1	67	CARDINAL
taxlaw-11799	220	2	carol a. ludington	PERSON
taxlaw-11799	220	3	5	CARDINAL
taxlaw-11799	220	4	y.b.	GPE
taxlaw-11799	221	1	int’l arb	GPE
taxlaw-11799	221	2	317	CARDINAL
taxlaw-11799	221	3	2017	CARDINAL
taxlaw-11799	222	1	68	CARDINAL
taxlaw-11799	222	2	the international chamber of commerce 2014,	ORG
taxlaw-11799	223	1	5	CARDINAL
taxlaw-11799	223	2	3	CARDINAL
taxlaw-11799	225	1	ludington	GPE
taxlaw-11799	225	2	67	CARDINAL
taxlaw-11799	225	3	318	CARDINAL
taxlaw-11799	225	4	70	CARDINAL
taxlaw-11799	225	5	kristen m. blankley	PERSON
taxlaw-11799	226	1	63	CARDINAL
taxlaw-11799	226	2	baylor l. rev	PERSON
taxlaw-11799	226	3	317	CARDINAL
taxlaw-11799	226	4	334	CARDINAL
taxlaw-11799	226	5	2011	DATE
taxlaw-11799	227	1	71	CARDINAL
taxlaw-11799	228	1	d.	NORP
taxlaw-11799	228	2	johnathan rickman	PERSON
taxlaw-11799	228	3	aba	PERSON
taxlaw-11799	228	4	103	CARDINAL
taxlaw-11799	229	1	822	CARDINAL
taxlaw-11799	229	2	2004	DATE
taxlaw-11799	230	1	73	CARDINAL
taxlaw-11799	230	2	the arbitration institute of the stockholm chamber of commerce 2014,	ORG
taxlaw-11799	231	1	3(2	CARDINAL
taxlaw-11799	232	1	74	CARDINAL
taxlaw-11799	232	2	hyung kyun kwon	PERSON
taxlaw-11799	232	3	2	CARDINAL
taxlaw-11799	233	1	53 (2017	CARDINAL
taxlaw-11799	234	1	75	CARDINAL
taxlaw-11799	236	1	14:1	CARDINAL
taxlaw-11799	236	2	1	CARDINAL
taxlaw-11799	236	3	76	CARDINAL
taxlaw-11799	236	4	2	CARDINAL
taxlaw-11799	236	5	3	CARDINAL
taxlaw-11799	236	6	procedure,77	GPE
taxlaw-11799	236	7	4	CARDINAL
taxlaw-11799	236	8	5	CARDINAL
taxlaw-11799	236	9	participants.79	ORG
taxlaw-11799	237	1	80	CARDINAL
taxlaw-11799	237	2	discussed.81	GPE
taxlaw-11799	238	1	82	CARDINAL
taxlaw-11799	238	2	selfdetermination	ORG
taxlaw-11799	240	1	83	CARDINAL
taxlaw-11799	241	1	arbitration.87	ORG
taxlaw-11799	241	2	76	CARDINAL
taxlaw-11799	241	3	rudolph j. gerber	PERSON
taxlaw-11799	241	4	32	CARDINAL
taxlaw-11799	242	1	l. rev	PERSON
taxlaw-11799	242	2	9	CARDINAL
taxlaw-11799	242	3	16	DATE
taxlaw-11799	242	4	1990	DATE
taxlaw-11799	243	1	77	CARDINAL
taxlaw-11799	243	2	stephen b. goldberg	PERSON
taxlaw-11799	243	3	77	CARDINAL
taxlaw-11799	243	4	u l. rev	PERSON
taxlaw-11799	243	5	270	CARDINAL
taxlaw-11799	243	6	290	CARDINAL
taxlaw-11799	243	7	1982	DATE
taxlaw-11799	244	1	76	CARDINAL
taxlaw-11799	245	1	79	CARDINAL
taxlaw-11799	245	2	karen l. henry	PERSON
taxlaw-11799	245	3	3	CARDINAL
taxlaw-11799	245	4	ohio st	GPE
taxlaw-11799	247	1	385	CARDINAL
taxlaw-11799	247	2	1988	DATE
taxlaw-11799	248	1	80	CARDINAL
taxlaw-11799	248	2	debra l. shapiro & jeanne m. brett	PERSON
taxlaw-11799	248	3	three	CARDINAL
taxlaw-11799	248	4	mediation & arbitration	ORG
taxlaw-11799	248	5	65	CARDINAL
taxlaw-11799	249	1	1170	CARDINAL
taxlaw-11799	249	2	1993	DATE
taxlaw-11799	250	1	81	CARDINAL
taxlaw-11799	250	2	robert a. baruch bush	PERSON
taxlaw-11799	250	3	joseph p. folger	PERSON
taxlaw-11799	250	4	23-24	CARDINAL
taxlaw-11799	250	5	john wiley & sons eds.	ORG
taxlaw-11799	250	6	2004	DATE
taxlaw-11799	251	1	82	CARDINAL
taxlaw-11799	252	1	howard j. aibel	PERSON
taxlaw-11799	252	2	51	CARDINAL
taxlaw-11799	254	1	j. 24	PERSON
taxlaw-11799	254	2	26	DATE
taxlaw-11799	255	1	83	CARDINAL
taxlaw-11799	255	2	diana van hout	PERSON
taxlaw-11799	255	3	10	CARDINAL
taxlaw-11799	255	4	2018	DATE
taxlaw-11799	256	1	84	CARDINAL
taxlaw-11799	257	1	60	CARDINAL
taxlaw-11799	257	2	85	CARDINAL
taxlaw-11799	257	3	u.s.	GPE
taxlaw-11799	257	4	fulbright & jawroski llp	ORG
taxlaw-11799	257	5	2004	DATE
taxlaw-11799	259	1	86	CARDINAL
taxlaw-11799	259	2	noel rhys clift	PERSON
taxlaw-11799	259	3	pennington manches cooper llp	PERSON
taxlaw-11799	259	4	7-9	CARDINAL
taxlaw-11799	259	5	feb. 1, 2006	DATE
taxlaw-11799	260	1	87	CARDINAL
taxlaw-11799	260	2	thomas j	PERSON
taxlaw-11799	260	3	wis.	PERSON
taxlaw-11799	261	1	l. rev	PERSON
taxlaw-11799	261	2	831	CARDINAL
taxlaw-11799	261	3	849-51	MONEY
taxlaw-11799	262	1	88	CARDINAL
taxlaw-11799	262	2	carlos de vera	PERSON
taxlaw-11799	262	3	china	GPE
taxlaw-11799	262	4	18	CARDINAL
taxlaw-11799	263	1	j. asian l. 150	PERSON
taxlaw-11799	263	2	154	CARDINAL
taxlaw-11799	263	3	2004	DATE
taxlaw-11799	264	1	89	CARDINAL
taxlaw-11799	264	2	alan redfern & martin hunter	PERSON
taxlaw-11799	264	3	41	CARDINAL
taxlaw-11799	264	4	sweet & maxwell eds.	ORG
taxlaw-11799	264	5	3rd	ORDINAL
taxlaw-11799	264	6	1999	DATE
taxlaw-11799	265	1	2023	CARDINAL
taxlaw-11799	265	2	43	CARDINAL
taxlaw-11799	266	1	91	CARDINAL
taxlaw-11799	266	2	2007	DATE
taxlaw-11799	266	3	the american institute of architects	ORG
taxlaw-11799	266	4	adr	ORG
taxlaw-11799	266	5	third	ORDINAL
taxlaw-11799	267	1	95	CARDINAL
taxlaw-11799	267	2	arbitration.96	ORG
taxlaw-11799	269	1	nature.99	LOC
taxlaw-11799	270	1	d.	NORP
taxlaw-11799	270	2	first	ORDINAL
taxlaw-11799	271	1	oecd	ORG
taxlaw-11799	272	1	article 25.101 oecd	LAW
taxlaw-11799	272	2	90	CARDINAL
taxlaw-11799	272	3	int’l chamber of commerce	PRODUCT
taxlaw-11799	272	4	adr	ORG
taxlaw-11799	273	1	5.2	CARDINAL
taxlaw-11799	273	2	2011	DATE
taxlaw-11799	274	1	91	CARDINAL
taxlaw-11799	274	2	robert n. dobbins	PERSON
taxlaw-11799	274	3	1	CARDINAL
taxlaw-11799	275	1	l.j	PERSON
taxlaw-11799	275	2	159	CARDINAL
taxlaw-11799	275	3	162	CARDINAL
taxlaw-11799	275	4	2005	DATE
taxlaw-11799	276	1	92	CARDINAL
taxlaw-11799	276	2	inst	PERSON
taxlaw-11799	277	1	2007	DATE
taxlaw-11799	278	1	93	CARDINAL
taxlaw-11799	278	2	brian a. pappas	PERSON
taxlaw-11799	278	3	20	CARDINAL
taxlaw-11799	279	1	negot	PERSON
taxlaw-11799	280	1	l. rev	PERSON
taxlaw-11799	280	2	163	CARDINAL
taxlaw-11799	280	3	2015	CARDINAL
taxlaw-11799	281	1	94	CARDINAL
taxlaw-11799	281	2	inst	PERSON
taxlaw-11799	281	3	92	CARDINAL
taxlaw-11799	283	1	95	CARDINAL
taxlaw-11799	283	2	jacqueline nolan-haley	PERSON
taxlaw-11799	283	3	17	CARDINAL
taxlaw-11799	284	1	negot	PERSON
taxlaw-11799	285	1	l. rev	PERSON
taxlaw-11799	285	2	61	CARDINAL
taxlaw-11799	285	3	2012	DATE
taxlaw-11799	286	1	96	CARDINAL
taxlaw-11799	286	2	robert baruch bush	PERSON
taxlaw-11799	286	3	adr	ORG
taxlaw-11799	286	4	3	CARDINAL
taxlaw-11799	288	1	l.j	PERSON
taxlaw-11799	288	2	125	CARDINAL
taxlaw-11799	288	3	2002	DATE
taxlaw-11799	289	1	97	CARDINAL
taxlaw-11799	289	2	70	CARDINAL
taxlaw-11799	290	1	98	CARDINAL
taxlaw-11799	290	2	indus	PERSON
taxlaw-11799	291	1	regul	PERSON
taxlaw-11799	294	1	99	CARDINAL
taxlaw-11799	294	2	74	CARDINAL
taxlaw-11799	294	3	100	CARDINAL
taxlaw-11799	294	4	henry	PERSON
taxlaw-11799	294	5	79	CARDINAL
taxlaw-11799	295	1	101	CARDINAL
taxlaw-11799	295	2	oecd	ORG
taxlaw-11799	295	3	article 25	LAW
taxlaw-11799	296	1	86-87	CARDINAL
taxlaw-11799	296	2	2017	CARDINAL
taxlaw-11799	297	1	2017	CARDINAL
taxlaw-11799	297	2	un	ORG
taxlaw-11799	297	3	44	CARDINAL
taxlaw-11799	298	1	14:1	CARDINAL
taxlaw-11799	298	2	2007	DATE
taxlaw-11799	299	1	102	CARDINAL
taxlaw-11799	299	2	the european commission	ORG
taxlaw-11799	299	3	october	DATE
taxlaw-11799	299	4	adr	ORG
taxlaw-11799	299	5	article 10 of the directive	LAW
taxlaw-11799	301	1	chapter 3	LAW
taxlaw-11799	301	2	the united nations	ORG
taxlaw-11799	301	3	october 2019	DATE
taxlaw-11799	302	1	105	CARDINAL
taxlaw-11799	302	2	un	ORG
taxlaw-11799	302	3	the un committee of experts on international cooperation	ORG
taxlaw-11799	302	4	chapter 6	LAW
taxlaw-11799	302	5	map.108 ii	PRODUCT
taxlaw-11799	304	1	109	CARDINAL
taxlaw-11799	304	2	united nations	ORG
taxlaw-11799	304	3	2017	DATE
taxlaw-11799	306	1	102	CARDINAL
taxlaw-11799	306	2	3.5.2	CARDINAL
taxlaw-11799	306	3	http://www.oecd.org/ctp/transferpricing/3howmap35interactionbetweentaxpayersandcompetentauthorities-352.htm	ORG
taxlaw-11799	307	1	103	CARDINAL
taxlaw-11799	308	1	2017/1852	DATE
taxlaw-11799	308	2	oct. 10	DATE
taxlaw-11799	308	3	2017	DATE
taxlaw-11799	308	4	the european union	ORG
taxlaw-11799	309	1	105	CARDINAL
taxlaw-11799	309	2	un	ORG
taxlaw-11799	309	3	17	CARDINAL
taxlaw-11799	309	4	sept. 23, 2019	DATE
taxlaw-11799	310	1	106	CARDINAL
taxlaw-11799	311	1	un	ORG
taxlaw-11799	311	2	18	CARDINAL
taxlaw-11799	311	3	sept. 23, 2019	DATE
taxlaw-11799	312	1	108	CARDINAL
taxlaw-11799	314	1	109	CARDINAL
taxlaw-11799	314	2	jeffery owens	PERSON
taxlaw-11799	314	3	oecd	ORG
taxlaw-11799	314	4	oecd	ORG
taxlaw-11799	314	5	2004	DATE
taxlaw-11799	314	6	https://go.gale.com/ps/i.do?id=gale%7ca132120958&sid=googlescholar&v=2.1&it=r&linkacc	PERSON
taxlaw-11799	314	7	anon%7ecc17f21	PERSON
taxlaw-11799	315	1	2023	CARDINAL
taxlaw-11799	315	2	45	CARDINAL
taxlaw-11799	317	1	oecd	ORG
taxlaw-11799	317	2	two	CARDINAL
taxlaw-11799	323	1	114	CARDINAL
taxlaw-11799	323	2	icsid arbitration awards116	ORG
taxlaw-11799	323	3	117	CARDINAL
taxlaw-11799	324	1	applied.118	ORG
taxlaw-11799	324	2	article 54 of the icsid convention	LAW
taxlaw-11799	324	3	110	CARDINAL
taxlaw-11799	324	4	hans mooij	PERSON
taxlaw-11799	324	5	ciat	GPE
taxlaw-11799	324	6	july 1, 2020	DATE
taxlaw-11799	324	7	https://www.ciat.org/international-tax-disputes-and-developing-countries/?lang=en/	ORG
taxlaw-11799	325	1	111	CARDINAL
taxlaw-11799	325	2	michael lang	PERSON
taxlaw-11799	325	3	2	CARDINAL
taxlaw-11799	325	4	2021	CARDINAL
taxlaw-11799	326	1	112	CARDINAL
taxlaw-11799	326	2	michelle markham	PERSON
taxlaw-11799	326	3	11	CARDINAL
taxlaw-11799	327	1	asia arb	LOC
taxlaw-11799	328	1	j. 277 (	ORG
taxlaw-11799	328	2	2018	DATE
taxlaw-11799	329	1	113	CARDINAL
taxlaw-11799	329	2	michele potestà	PERSON
taxlaw-11799	329	3	28	CARDINAL
taxlaw-11799	329	4	icsid	GPE
taxlaw-11799	329	5	88	DATE
taxlaw-11799	329	6	88–122	CARDINAL
taxlaw-11799	329	7	2013	DATE
taxlaw-11799	330	1	114	CARDINAL
taxlaw-11799	330	2	august	DATE
taxlaw-11799	330	3	21(1	CARDINAL
taxlaw-11799	330	4	asia	LOC
taxlaw-11799	330	5	l. rev	PERSON
taxlaw-11799	330	6	3	CARDINAL
taxlaw-11799	330	7	3	CARDINAL
taxlaw-11799	330	8	2013	DATE
taxlaw-11799	331	1	115	CARDINAL
taxlaw-11799	331	2	vincent o. nmehielle	PERSON
taxlaw-11799	331	3	7 ann.	PERSON
taxlaw-11799	332	1	surv	ORG
taxlaw-11799	333	1	int’l & compar	ORG
taxlaw-11799	334	1	l. 21	PERSON
taxlaw-11799	334	2	30	DATE
taxlaw-11799	334	3	36	DATE
taxlaw-11799	335	1	116 julien	QUANTITY
taxlaw-11799	335	2	11	CARDINAL
taxlaw-11799	335	3	2016	CARDINAL
taxlaw-11799	336	1	117	CARDINAL
taxlaw-11799	336	2	2006	DATE
taxlaw-11799	336	3	27-28	DATE
taxlaw-11799	337	1	118	CARDINAL
taxlaw-11799	337	2	10	CARDINAL
taxlaw-11799	338	1	asia arbit	PERSON
taxlaw-11799	339	1	j. 1,	PERSON
taxlaw-11799	339	2	27	DATE
taxlaw-11799	339	3	2017	CARDINAL
taxlaw-11799	340	1	46	CARDINAL
taxlaw-11799	341	1	14:1	CARDINAL
taxlaw-11799	341	2	icsid	GPE
taxlaw-11799	341	3	icsid	GPE
taxlaw-11799	341	4	the world bank	ORG
taxlaw-11799	341	5	icsid	GPE
taxlaw-11799	341	6	the world bank’s	ORG
taxlaw-11799	341	7	icsid	GPE
taxlaw-11799	342	1	2017	CARDINAL
taxlaw-11799	342	2	oecd	ORG
taxlaw-11799	343	1	over 100	CARDINAL
taxlaw-11799	343	2	november 2016	DATE
taxlaw-11799	346	1	130	CARDINAL
taxlaw-11799	346	2	119	CARDINAL
taxlaw-11799	346	3	dany khayat	PERSON
taxlaw-11799	346	4	icsid	GPE
taxlaw-11799	346	5	mayer brown	PERSON
taxlaw-11799	346	6	dec. 19, 2011	DATE
taxlaw-11799	346	7	https://www.mayerbrown.com/en/perspectives-events/publications/2011/12/enforcementof-awards-in-icsid-arbitration	ORG
taxlaw-11799	348	1	120	CARDINAL
taxlaw-11799	352	1	oecd	ORG
taxlaw-11799	352	2	2017	CARDINAL
taxlaw-11799	352	3	oecd	ORG
taxlaw-11799	352	4	2017	CARDINAL
taxlaw-11799	353	1	125	CARDINAL
taxlaw-11799	353	2	126	CARDINAL
taxlaw-11799	353	3	jasmin kollmann & laura	ORG
taxlaw-11799	353	4	155	CARDINAL
taxlaw-11799	353	5	michael lang &	ORG
taxlaw-11799	353	6	jeffrey owens	PERSON
taxlaw-11799	353	7	2016	DATE
taxlaw-11799	354	1	127	CARDINAL
taxlaw-11799	354	2	jean-pierre lieb	PERSON
taxlaw-11799	354	3	61	CARDINAL
taxlaw-11799	354	4	michael lang &	ORG
taxlaw-11799	354	5	jeffrey owens	PERSON
taxlaw-11799	354	6	2016	DATE
taxlaw-11799	355	1	128	CARDINAL
taxlaw-11799	355	2	kollmann & turcan	ORG
taxlaw-11799	355	3	supra	PERSON
taxlaw-11799	355	4	126	CARDINAL
taxlaw-11799	356	1	129	CARDINAL
taxlaw-11799	356	2	lse l. rev	PERSON
taxlaw-11799	356	3	39	CARDINAL
taxlaw-11799	356	4	41-50	PERCENT
taxlaw-11799	356	5	2019	CARDINAL
taxlaw-11799	357	1	130	CARDINAL
taxlaw-11799	357	2	oecd	ORG
taxlaw-11799	357	3	article 25	LAW
taxlaw-11799	357	4	2023	CARDINAL
taxlaw-11799	357	5	47	CARDINAL
taxlaw-11799	359	1	one	CARDINAL
taxlaw-11799	360	1	one	CARDINAL
taxlaw-11799	362	1	healthcare	ORG
taxlaw-11799	363	1	manner.132	NORP
taxlaw-11799	365	1	the united states	GPE
taxlaw-11799	365	2	the united states	GPE
taxlaw-11799	365	3	canada	GPE
taxlaw-11799	365	4	the united states	GPE
taxlaw-11799	365	5	germany	GPE
taxlaw-11799	365	6	belgium	GPE
taxlaw-11799	365	7	france	GPE
taxlaw-11799	365	8	switzerland	GPE
taxlaw-11799	366	1	134	CARDINAL
taxlaw-11799	367	1	un	ORG
taxlaw-11799	369	1	131	CARDINAL
taxlaw-11799	370	1	132	CARDINAL
taxlaw-11799	370	2	lieb	ORG
taxlaw-11799	370	3	127	CARDINAL
taxlaw-11799	371	1	133	CARDINAL
taxlaw-11799	371	2	raffaele	PERSON
taxlaw-11799	371	3	petra koch	PERSON
taxlaw-11799	371	4	laura	PERSON
taxlaw-11799	371	5	michael lang &	ORG
taxlaw-11799	371	6	jeffrey owens	PERSON
taxlaw-11799	371	7	2016	DATE
taxlaw-11799	372	1	134	CARDINAL
taxlaw-11799	372	2	joost pauwelyn	PERSON
taxlaw-11799	372	3	22	CARDINAL
taxlaw-11799	372	4	fla	GPE
taxlaw-11799	373	1	51	DATE
taxlaw-11799	373	2	2018	DATE
taxlaw-11799	374	1	135	CARDINAL
taxlaw-11799	375	1	25	CARDINAL
taxlaw-11799	375	2	2017	CARDINAL
taxlaw-11799	376	1	136	CARDINAL
taxlaw-11799	376	2	william w. park	PERSON
taxlaw-11799	376	3	36	CARDINAL
taxlaw-11799	377	1	int’l	LANGUAGE
taxlaw-11799	378	1	200	CARDINAL
taxlaw-11799	378	2	2020	DATE
taxlaw-11799	379	1	48	CARDINAL
taxlaw-11799	379	2	14:1	CARDINAL
taxlaw-11799	379	3	the united states-canada	GPE
taxlaw-11799	380	1	139	CARDINAL
taxlaw-11799	382	1	141	CARDINAL
taxlaw-11799	383	1	142	CARDINAL
taxlaw-11799	383	2	2016	CARDINAL
taxlaw-11799	383	3	oecd	ORG
taxlaw-11799	383	4	two years	DATE
taxlaw-11799	383	5	it.144	PERSON
taxlaw-11799	383	6	article 23(1	LAW
taxlaw-11799	384	1	145	CARDINAL
taxlaw-11799	384	2	one	CARDINAL
taxlaw-11799	384	3	one	CARDINAL
taxlaw-11799	385	1	one	CARDINAL
taxlaw-11799	388	1	137	CARDINAL
taxlaw-11799	388	2	canada	GPE
taxlaw-11799	388	3	the united states of america	GPE
taxlaw-11799	388	4	1980	DATE
taxlaw-11799	389	1	138	CARDINAL
taxlaw-11799	389	2	hans mooij	PERSON
taxlaw-11799	389	3	35	CARDINAL
taxlaw-11799	390	1	int’l	NORP
taxlaw-11799	391	1	215	CARDINAL
taxlaw-11799	391	2	2019	CARDINAL
taxlaw-11799	392	1	139	CARDINAL
taxlaw-11799	393	1	canada	GPE
taxlaw-11799	393	2	the united states of	GPE
taxlaw-11799	393	3	america	GPE
taxlaw-11799	393	4	13	CARDINAL
taxlaw-11799	394	1	canada	GPE
taxlaw-11799	395	1	141	CARDINAL
taxlaw-11799	395	2	josh chetwynd	PERSON
taxlaw-11799	396	1	european	NORP
taxlaw-11799	396	2	20	CARDINAL
taxlaw-11799	397	1	sports l. rev	PERSON
taxlaw-11799	397	2	128	CARDINAL
taxlaw-11799	397	3	2009	DATE
taxlaw-11799	398	1	142	CARDINAL
taxlaw-11799	398	2	turcan	ORG
taxlaw-11799	398	3	supra	PERSON
taxlaw-11799	398	4	126	CARDINAL
taxlaw-11799	398	5	130	CARDINAL
taxlaw-11799	399	1	143	CARDINAL
taxlaw-11799	399	2	canada	GPE
taxlaw-11799	399	3	140	CARDINAL
taxlaw-11799	400	1	14	CARDINAL
taxlaw-11799	400	2	144	CARDINAL
taxlaw-11799	401	1	19	CARDINAL
taxlaw-11799	401	2	2016	CARDINAL
taxlaw-11799	402	1	145	CARDINAL
taxlaw-11799	402	2	michelle andrea markham	PERSON
taxlaw-11799	402	3	35	CARDINAL
taxlaw-11799	402	4	int’l 496	PRODUCT
taxlaw-11799	402	5	2019	CARDINAL
taxlaw-11799	403	1	146	CARDINAL
taxlaw-11799	403	2	134	CARDINAL
taxlaw-11799	403	3	56	CARDINAL
taxlaw-11799	404	1	147	CARDINAL
taxlaw-11799	404	2	ehab farah	PERSON
taxlaw-11799	404	3	9	CARDINAL
taxlaw-11799	404	4	fla	GPE
taxlaw-11799	405	1	703	CARDINAL
taxlaw-11799	405	2	15–17	CARDINAL
taxlaw-11799	405	3	2009	DATE
taxlaw-11799	406	1	148	CARDINAL
taxlaw-11799	406	2	134	CARDINAL
taxlaw-11799	406	3	56	CARDINAL
taxlaw-11799	406	4	149	CARDINAL
taxlaw-11799	406	5	133	CARDINAL
taxlaw-11799	407	1	2023	CARDINAL
taxlaw-11799	407	2	49	CARDINAL
taxlaw-11799	407	3	eu	ORG
taxlaw-11799	408	1	151	CARDINAL
taxlaw-11799	408	2	the european arbitration convention	ORG
taxlaw-11799	409	1	152	CARDINAL
taxlaw-11799	410	1	european	NORP
taxlaw-11799	413	1	156	CARDINAL
taxlaw-11799	413	2	oecd	ORG
taxlaw-11799	414	1	one	CARDINAL
taxlaw-11799	415	1	150	CARDINAL
taxlaw-11799	415	2	oecd	ORG
taxlaw-11799	415	3	2017	DATE
taxlaw-11799	415	4	387	CARDINAL
taxlaw-11799	415	5	2017	CARDINAL
taxlaw-11799	416	1	151	CARDINAL
taxlaw-11799	416	2	neto	DATE
taxlaw-11799	416	3	279	CARDINAL
taxlaw-11799	416	4	pasquale pistone & jan j.p. de goede eds	ORG
taxlaw-11799	416	5	2020	DATE
taxlaw-11799	417	1	152	CARDINAL
taxlaw-11799	417	2	hans mooij	PERSON
taxlaw-11799	417	3	278	CARDINAL
taxlaw-11799	417	4	pasquale pistone & jan j.p. de goede eds.	ORG
taxlaw-11799	417	5	2020	DATE
taxlaw-11799	418	1	153	CARDINAL
taxlaw-11799	418	2	oecd	ORG
taxlaw-11799	418	3	oecd	ORG
taxlaw-11799	418	4	2017	CARDINAL
taxlaw-11799	419	1	154	CARDINAL
taxlaw-11799	419	2	michael lang &	PERSON
taxlaw-11799	419	3	jeffrey owens	PERSON
taxlaw-11799	419	4	michael lang &	ORG
taxlaw-11799	419	5	jeffrey owens	PERSON
taxlaw-11799	419	6	2016	DATE
taxlaw-11799	420	1	155	CARDINAL
taxlaw-11799	420	2	133	CARDINAL
taxlaw-11799	421	1	156	CARDINAL
taxlaw-11799	421	2	oecd	ORG
taxlaw-11799	421	3	oecd	ORG
taxlaw-11799	421	4	2017	CARDINAL
taxlaw-11799	421	5	article 25	LAW
taxlaw-11799	421	6	2	CARDINAL
taxlaw-11799	421	7	oecd	ORG
taxlaw-11799	421	8	2017	CARDINAL
taxlaw-11799	422	1	157	CARDINAL
taxlaw-11799	422	2	oecd	ORG
taxlaw-11799	422	3	387	CARDINAL
taxlaw-11799	422	4	oecd	ORG
taxlaw-11799	422	5	2017	CARDINAL
taxlaw-11799	423	1	158	CARDINAL
taxlaw-11799	423	2	mooij	ORG
taxlaw-11799	423	3	supra	PERSON
taxlaw-11799	423	4	152	CARDINAL
taxlaw-11799	423	5	279	CARDINAL
taxlaw-11799	424	1	159	CARDINAL
taxlaw-11799	424	2	oecd	ORG
taxlaw-11799	424	3	2017 472	CARDINAL
taxlaw-11799	424	4	oecd	ORG
taxlaw-11799	424	5	2017	CARDINAL
taxlaw-11799	425	1	50	CARDINAL
taxlaw-11799	425	2	columbia	ORG
taxlaw-11799	425	3	14:1	CARDINAL
taxlaw-11799	427	1	d.	NORP
taxlaw-11799	429	1	163	CARDINAL
taxlaw-11799	430	1	167	CARDINAL
taxlaw-11799	430	2	article 25(5	LAW
taxlaw-11799	430	3	oecd	ORG
taxlaw-11799	432	1	deutsche bank	ORG
taxlaw-11799	432	2	sri lanka	GPE
taxlaw-11799	433	1	169	CARDINAL
taxlaw-11799	433	2	160	CARDINAL
taxlaw-11799	433	3	133	CARDINAL
taxlaw-11799	433	4	i. grlica	PERSON
taxlaw-11799	433	5	us	GPE
taxlaw-11799	433	6	oecd	ORG
taxlaw-11799	433	7	m. lang ed.	PERSON
taxlaw-11799	433	8	linde 2018	ORG
taxlaw-11799	434	1	161	CARDINAL
taxlaw-11799	434	2	duke energy electroquil	ORG
taxlaw-11799	434	3	ecuador	GPE
taxlaw-11799	434	4	icsid	GPE
taxlaw-11799	435	1	aug. 18, 2008	DATE
taxlaw-11799	435	2	one	CARDINAL
taxlaw-11799	435	3	the united states-ecuador	GPE
taxlaw-11799	436	1	162	CARDINAL
taxlaw-11799	436	2	10	CARDINAL
taxlaw-11799	437	1	asia arb	LOC
taxlaw-11799	438	1	j. 25	PERSON
taxlaw-11799	438	2	2017	CARDINAL
taxlaw-11799	439	1	163	CARDINAL
taxlaw-11799	439	2	carlos protto	PERSON
taxlaw-11799	439	3	42	CARDINAL
taxlaw-11799	439	4	176	CARDINAL
taxlaw-11799	439	5	2014	DATE
taxlaw-11799	440	1	164	CARDINAL
taxlaw-11799	440	2	2014	DATE
taxlaw-11799	441	1	165	CARDINAL
taxlaw-11799	441	2	maira de melo vieira	PERSON
taxlaw-11799	441	3	8	CARDINAL
taxlaw-11799	443	1	int’l	LANGUAGE
taxlaw-11799	444	1	63	DATE
taxlaw-11799	444	2	2014	DATE
taxlaw-11799	445	1	166	CARDINAL
taxlaw-11799	445	2	michael j. mcintyre	PERSON
taxlaw-11799	445	3	oecd	ORG
taxlaw-11799	445	4	7	CARDINAL
taxlaw-11799	445	5	fla	GPE
taxlaw-11799	446	1	622	CARDINAL
taxlaw-11799	446	2	623–24	DATE
taxlaw-11799	446	3	2006	DATE
taxlaw-11799	447	1	167	CARDINAL
taxlaw-11799	447	2	oecd	ORG
taxlaw-11799	448	1	25	CARDINAL
taxlaw-11799	448	2	oecd	ORG
taxlaw-11799	448	3	2014	DATE
taxlaw-11799	449	1	168	CARDINAL
taxlaw-11799	449	2	162	CARDINAL
taxlaw-11799	449	3	169	CARDINAL
taxlaw-11799	449	4	deutsche bank ag	ORG
taxlaw-11799	449	5	democratic socialist republic of sri lanka	ORG
taxlaw-11799	449	6	icsid	GPE
taxlaw-11799	450	1	oct. 31, 2012	DATE
taxlaw-11799	451	1	2023	CARDINAL
taxlaw-11799	451	2	51	CARDINAL
taxlaw-11799	451	3	the supreme court of sri lanka	ORG
taxlaw-11799	452	1	sri lankan	NORP
taxlaw-11799	454	1	mfn	ORG
taxlaw-11799	454	2	romania	GPE
taxlaw-11799	454	3	174	CARDINAL
taxlaw-11799	454	4	ecuador	GPE
taxlaw-11799	455	1	177	CARDINAL
taxlaw-11799	455	2	oecd	ORG
taxlaw-11799	456	1	article 21 of the ect and	LAW
taxlaw-11799	456	2	article 13	LAW
taxlaw-11799	456	3	170	CARDINAL
taxlaw-11799	457	1	108	CARDINAL
taxlaw-11799	458	1	171	CARDINAL
taxlaw-11799	458	2	katia yannaca-small	PERSON
taxlaw-11799	458	3	101	CARDINAL
taxlaw-11799	458	4	julien chaisse	PERSON
taxlaw-11799	458	5	11	CARDINAL
taxlaw-11799	459	1	l.j. 225	PERSON
taxlaw-11799	459	2	226	CARDINAL
taxlaw-11799	459	3	2015	CARDINAL
taxlaw-11799	460	1	172	CARDINAL
taxlaw-11799	460	2	rudolf dolzer & christoph	ORG
taxlaw-11799	460	3	161	CARDINAL
taxlaw-11799	460	4	oxford university press	ORG
taxlaw-11799	460	5	2012	DATE
taxlaw-11799	461	1	173	CARDINAL
taxlaw-11799	462	1	11	CARDINAL
taxlaw-11799	462	2	174	CARDINAL
taxlaw-11799	462	3	spyridon roussalis v.	ORG
taxlaw-11799	462	4	romania	GPE
taxlaw-11799	462	5	icsid	GPE
taxlaw-11799	463	1	318	CARDINAL
taxlaw-11799	463	2	dec. 7, 2011	DATE
taxlaw-11799	464	1	175	CARDINAL
taxlaw-11799	464	2	production co.	ORG
taxlaw-11799	464	3	ecuador	GPE
taxlaw-11799	465	1	un3467	NORP
taxlaw-11799	465	2	62-63	CARDINAL
taxlaw-11799	465	3	2004	DATE
taxlaw-11799	466	1	176	CARDINAL
taxlaw-11799	467	1	62	DATE
taxlaw-11799	468	1	177	CARDINAL
taxlaw-11799	468	2	64	DATE
taxlaw-11799	468	3	178	CARDINAL
taxlaw-11799	468	4	oecd	ORG
taxlaw-11799	468	5	2014	DATE
taxlaw-11799	469	1	oecd	ORG
taxlaw-11799	469	2	2014	DATE
taxlaw-11799	469	3	https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-andon-capital-2015-full-version_9789264239081-en	GPE
taxlaw-11799	470	1	179	CARDINAL
taxlaw-11799	470	2	julien chaisse	ORG
taxlaw-11799	470	3	e15	ORG
taxlaw-11799	470	4	11	CARDINAL
taxlaw-11799	470	5	2016	CARDINAL
taxlaw-11799	470	6	oecd	ORG
taxlaw-11799	471	1	52	CARDINAL
taxlaw-11799	471	2	14:1	CARDINAL
taxlaw-11799	471	3	united kingdom-colombia	GPE
taxlaw-11799	471	4	article 13(1	LAW
taxlaw-11799	471	5	burlington	ORG
taxlaw-11799	471	6	ecuador	GPE
taxlaw-11799	471	7	moldova	ORG
taxlaw-11799	471	8	the united states-moldova	GPE
taxlaw-11799	471	9	tza yap shum	PERSON
taxlaw-11799	471	10	peru	GPE
taxlaw-11799	472	1	189	CARDINAL
taxlaw-11799	473	1	191	CARDINAL
taxlaw-11799	473	2	nations energy corp.	ORG
taxlaw-11799	473	3	panama	GPE
taxlaw-11799	473	4	fet	ORG
taxlaw-11799	473	5	180	CARDINAL
taxlaw-11799	473	6	elizabeth snodgrass	PERSON
taxlaw-11799	473	7	19	CARDINAL
taxlaw-11799	474	1	4 (	PERCENT
taxlaw-11799	474	2	2017	CARDINAL
taxlaw-11799	475	1	181	CARDINAL
taxlaw-11799	475	2	kollmann & turcan	ORG
taxlaw-11799	475	3	supra	PERSON
taxlaw-11799	475	4	126	CARDINAL
taxlaw-11799	475	5	166–67	CARDINAL
taxlaw-11799	475	6	182	CARDINAL
taxlaw-11799	475	7	william h. reeves “expropriation,”“confiscation	PERSON
taxlaw-11799	475	8	24	CARDINAL
taxlaw-11799	477	1	867	CARDINAL
taxlaw-11799	477	2	867	CARDINAL
taxlaw-11799	477	3	1969	DATE
taxlaw-11799	478	1	183	CARDINAL
taxlaw-11799	479	1	1	CARDINAL
taxlaw-11799	479	2	european	NORP
taxlaw-11799	480	1	2014	DATE
taxlaw-11799	481	1	184	CARDINAL
taxlaw-11799	481	2	172	CARDINAL
taxlaw-11799	481	3	11	CARDINAL
taxlaw-11799	481	4	185	CARDINAL
taxlaw-11799	481	5	julien chaisse	PERSON
taxlaw-11799	481	6	35	CARDINAL
taxlaw-11799	481	7	149	CARDINAL
taxlaw-11799	481	8	187	CARDINAL
taxlaw-11799	481	9	2016	CARDINAL
taxlaw-11799	482	1	186	CARDINAL
taxlaw-11799	482	2	moldova	GPE
taxlaw-11799	482	3	1.4	CARDINAL
taxlaw-11799	483	1	2002	DATE
taxlaw-11799	484	1	187	CARDINAL
taxlaw-11799	485	1	10	CARDINAL
taxlaw-11799	486	1	188	CARDINAL
taxlaw-11799	486	2	4	CARDINAL
taxlaw-11799	486	3	189	CARDINAL
taxlaw-11799	486	4	tza yap shum v. republic	ORG
taxlaw-11799	486	5	peru	GPE
taxlaw-11799	486	6	icsid	GPE
taxlaw-11799	486	7	july 7, 2011	DATE
taxlaw-11799	487	1	190	CARDINAL
taxlaw-11799	488	1	181	CARDINAL
taxlaw-11799	488	2	191	CARDINAL
taxlaw-11799	489	1	185	CARDINAL
taxlaw-11799	490	1	193	CARDINAL
taxlaw-11799	490	2	179	CARDINAL
taxlaw-11799	490	3	9	CARDINAL
taxlaw-11799	490	4	11	DATE
taxlaw-11799	490	5	194	CARDINAL
taxlaw-11799	490	6	nations energy corp.	ORG
taxlaw-11799	490	7	panama	GPE
taxlaw-11799	490	8	icsid	GPE
taxlaw-11799	490	9	no.arb/06/19	NORP
taxlaw-11799	490	10	39	DATE
taxlaw-11799	490	11	nov. 24, 2010	DATE
taxlaw-11799	491	1	195	CARDINAL
taxlaw-11799	491	2	53	CARDINAL
taxlaw-11799	491	3	2015	CARDINAL
taxlaw-11799	491	4	indian	NORP
taxlaw-11799	491	5	hong kong	GPE
taxlaw-11799	492	1	-new zealand	GPE
taxlaw-11799	494	1	first	ORDINAL
taxlaw-11799	500	1	a.	PERSON
taxlaw-11799	501	1	the oecd committee on	ORG
taxlaw-11799	501	2	cfa	ORG
taxlaw-11799	502	1	203	CARDINAL
taxlaw-11799	502	2	2001	DATE
taxlaw-11799	502	3	196	CARDINAL
taxlaw-11799	502	4	185	CARDINAL
taxlaw-11799	502	5	197	CARDINAL
taxlaw-11799	502	6	indian	NORP
taxlaw-11799	502	7	2015	DATE
taxlaw-11799	503	1	2.6	CARDINAL
taxlaw-11799	504	1	198	CARDINAL
taxlaw-11799	505	1	199	CARDINAL
taxlaw-11799	505	2	hong kong-n.z	GPE
taxlaw-11799	506	1	8(2	CARDINAL
taxlaw-11799	506	2	1995	DATE
taxlaw-11799	507	1	200	CARDINAL
taxlaw-11799	507	2	201	CARDINAL
taxlaw-11799	507	3	oecd	ORG
taxlaw-11799	507	4	2017	CARDINAL
taxlaw-11799	507	5	oecd	ORG
taxlaw-11799	507	6	2017	CARDINAL
taxlaw-11799	508	1	202	CARDINAL
taxlaw-11799	508	2	reuven s. avi-yonah &	PERSON
taxlaw-11799	508	3	haiyan xu	PERSON
taxlaw-11799	508	4	un	ORG
taxlaw-11799	508	5	6	CARDINAL
taxlaw-11799	510	1	l. rev	PERSON
taxlaw-11799	510	2	185	CARDINAL
taxlaw-11799	510	3	233	CARDINAL
taxlaw-11799	510	4	2016	CARDINAL
taxlaw-11799	511	1	203	CARDINAL
taxlaw-11799	511	2	oecd	ORG
taxlaw-11799	511	3	three	CARDINAL
taxlaw-11799	511	4	18	CARDINAL
taxlaw-11799	511	5	1984	DATE
taxlaw-11799	512	1	54	CARDINAL
taxlaw-11799	512	2	14:1	CARDINAL
taxlaw-11799	512	3	more than ten years	DATE
taxlaw-11799	513	1	206	CARDINAL
taxlaw-11799	514	1	article 25(2	LAW
taxlaw-11799	515	1	208	CARDINAL
taxlaw-11799	517	1	the united nations	ORG
taxlaw-11799	517	2	third	ORDINAL
taxlaw-11799	518	1	oecd	ORG
taxlaw-11799	518	2	2008	DATE
taxlaw-11799	518	3	oecd	ORG
taxlaw-11799	518	4	oecd	ORG
taxlaw-11799	519	1	united kingdom	GPE
taxlaw-11799	519	2	united states	GPE
taxlaw-11799	519	3	netherlands	GPE
taxlaw-11799	519	4	australia	GPE
taxlaw-11799	519	5	204	CARDINAL
taxlaw-11799	519	6	michelle markham	PERSON
taxlaw-11799	519	7	32 arbit	QUANTITY
taxlaw-11799	520	1	2019	CARDINAL
taxlaw-11799	521	1	205	CARDINAL
taxlaw-11799	522	1	michelle markham	PERSON
taxlaw-11799	522	2	70	CARDINAL
taxlaw-11799	523	1	int’l	PRODUCT
taxlaw-11799	523	2	82	CARDINAL
taxlaw-11799	523	3	2016	CARDINAL
taxlaw-11799	524	1	207	CARDINAL
taxlaw-11799	524	2	marc veit	PERSON
taxlaw-11799	524	3	oecd	ORG
taxlaw-11799	524	4	23 arbit	QUANTITY
taxlaw-11799	525	1	405	MONEY
taxlaw-11799	525	2	409	CARDINAL
taxlaw-11799	525	3	2007	DATE
taxlaw-11799	526	1	208	CARDINAL
taxlaw-11799	526	2	j ault	PERSON
taxlaw-11799	526	3	7	CARDINAL
taxlaw-11799	526	4	fla	GPE
taxlaw-11799	527	1	137	CARDINAL
taxlaw-11799	527	2	139	CARDINAL
taxlaw-11799	527	3	2005	DATE
taxlaw-11799	528	1	209	CARDINAL
taxlaw-11799	528	2	un	ORG
taxlaw-11799	528	3	123	CARDINAL
taxlaw-11799	528	4	1992	DATE
taxlaw-11799	529	1	210	CARDINAL
taxlaw-11799	529	2	oecd	ORG
taxlaw-11799	529	3	feb. 2007	DATE
taxlaw-11799	529	4	www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm	GPE
taxlaw-11799	529	5	211	CARDINAL
taxlaw-11799	529	6	joe dalton	PERSON
taxlaw-11799	529	7	24	CARDINAL
taxlaw-11799	529	8	int’l	NORP
taxlaw-11799	529	9	14 (2013	DATE
taxlaw-11799	530	1	212	CARDINAL
taxlaw-11799	530	2	oecd	ORG
taxlaw-11799	530	3	article 25 paras	LAW
taxlaw-11799	530	4	86	CARDINAL
taxlaw-11799	530	5	87	DATE
taxlaw-11799	531	1	213	CARDINAL
taxlaw-11799	531	2	michelle markham	PERSON
taxlaw-11799	531	3	11	CARDINAL
taxlaw-11799	532	1	asia arb	LOC
taxlaw-11799	533	1	j. 277 (	ORG
taxlaw-11799	533	2	2018	DATE
taxlaw-11799	534	1	214	CARDINAL
taxlaw-11799	534	2	nineteenth	ORDINAL
taxlaw-11799	534	3	resolution 14	LAW
taxlaw-11799	534	4	geneva	GPE
taxlaw-11799	534	5	oct. 15-18, 2019	DATE
taxlaw-11799	535	1	2023	CARDINAL
taxlaw-11799	535	2	55	CARDINAL
taxlaw-11799	535	3	the united kingdom	GPE
taxlaw-11799	535	4	adr	ORG
taxlaw-11799	537	1	216	CARDINAL
taxlaw-11799	537	2	adr	ORG
taxlaw-11799	537	3	the united nations subcommittee	ORG
taxlaw-11799	538	1	223	CARDINAL
taxlaw-11799	540	1	215	CARDINAL
taxlaw-11799	540	2	oecd	ORG
taxlaw-11799	540	3	14	CARDINAL
taxlaw-11799	540	4	2015	CARDINAL
taxlaw-11799	540	5	216	CARDINAL
taxlaw-11799	540	6	nineteenth	ORDINAL
taxlaw-11799	540	7	211	CARDINAL
taxlaw-11799	541	1	217	CARDINAL
taxlaw-11799	542	1	geoff lloyd & paul dennis	ORG
taxlaw-11799	542	2	2015	CARDINAL
taxlaw-11799	543	1	219	CARDINAL
taxlaw-11799	543	2	joe dalton	PERSON
taxlaw-11799	543	3	supra	PERSON
taxlaw-11799	543	4	211	CARDINAL
taxlaw-11799	543	5	220	CARDINAL
taxlaw-11799	543	6	oecd	ORG
taxlaw-11799	543	7	2017	CARDINAL
taxlaw-11799	543	8	oecd	ORG
taxlaw-11799	543	9	2017	CARDINAL
taxlaw-11799	543	10	221	CARDINAL
taxlaw-11799	543	11	katerina perrou	PERSON
taxlaw-11799	543	12	108	CARDINAL
taxlaw-11799	543	13	2018	DATE
taxlaw-11799	544	1	222	CARDINAL
taxlaw-11799	545	1	int’l	NORP
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taxlaw-11799	546	2	2	CARDINAL
taxlaw-11799	546	3	u.n	ORG
taxlaw-11799	546	4	doc	ORG
taxlaw-11799	547	1	2017	CARDINAL
taxlaw-11799	547	2	223	CARDINAL
taxlaw-11799	549	1	225	CARDINAL
taxlaw-11799	549	2	nineteenth	ORDINAL
taxlaw-11799	549	3	211	CARDINAL
taxlaw-11799	549	4	10	CARDINAL
taxlaw-11799	549	5	56	CARDINAL
taxlaw-11799	549	6	columbia	ORG
taxlaw-11799	550	1	14:1	CARDINAL
taxlaw-11799	556	1	article 25	LAW
taxlaw-11799	556	2	oecd	ORG
taxlaw-11799	556	3	option.229	NORP
taxlaw-11799	561	1	230	CARDINAL
taxlaw-11799	564	1	226	CARDINAL
taxlaw-11799	564	2	hans mooij	PERSON
taxlaw-11799	564	3	supra	PERSON
taxlaw-11799	564	4	152	CARDINAL
taxlaw-11799	564	5	254	CARDINAL
taxlaw-11799	565	1	227	CARDINAL
taxlaw-11799	565	2	nineteenth	ORDINAL
taxlaw-11799	565	3	211	CARDINAL
taxlaw-11799	566	1	228	CARDINAL
taxlaw-11799	566	2	oecd	ORG
taxlaw-11799	566	3	212	CARDINAL
taxlaw-11799	567	1	229	CARDINAL
taxlaw-11799	567	2	united nations	ORG
taxlaw-11799	567	3	resolution 3 (	LAW
taxlaw-11799	567	4	2016	DATE
taxlaw-11799	567	5	3	CARDINAL
taxlaw-11799	568	1	230	CARDINAL
taxlaw-11799	568	2	joe dalton	PERSON
taxlaw-11799	568	3	24	CARDINAL
taxlaw-11799	568	4	int’l	NORP
taxlaw-11799	568	5	15 (2013	DATE
taxlaw-11799	569	1	231	CARDINAL
taxlaw-11799	569	2	34	CARDINAL
taxlaw-11799	569	3	l. rev	PERSON
taxlaw-11799	569	4	1064	CARDINAL
taxlaw-11799	569	5	2014	DATE
taxlaw-11799	570	1	232	CARDINAL
taxlaw-11799	570	2	oecd	ORG
taxlaw-11799	570	3	feb. 2007	DATE
taxlaw-11799	571	1	2023	CARDINAL
taxlaw-11799	571	2	57	CARDINAL
taxlaw-11799	575	1	third	ORDINAL
taxlaw-11799	576	1	236	CARDINAL
taxlaw-11799	581	1	one	CARDINAL
taxlaw-11799	583	1	one	CARDINAL
taxlaw-11799	586	1	233	CARDINAL
taxlaw-11799	586	2	dutch	NORP
taxlaw-11799	586	3	spain	GPE
taxlaw-11799	586	4	australia	GPE
taxlaw-11799	586	5	tunisia	GPE
taxlaw-11799	586	6	vakstudie international belastingrecht	ORG
taxlaw-11799	587	1	234	CARDINAL
taxlaw-11799	587	2	sept. 23, 2019	DATE
taxlaw-11799	587	3	52	DATE
taxlaw-11799	587	4	235	CARDINAL
taxlaw-11799	588	1	van hout	PERSON
taxlaw-11799	588	2	j. § 4.	ORG
taxlaw-11799	588	3	10	DATE
taxlaw-11799	588	4	2018	DATE
taxlaw-11799	589	1	236	CARDINAL
taxlaw-11799	589	2	berman	PERSON
taxlaw-11799	589	3	two	CARDINAL
taxlaw-11799	589	4	at least one	CARDINAL
taxlaw-11799	589	5	berman	PERSON
taxlaw-11799	589	6	455	CARDINAL
taxlaw-11799	590	1	petersmann & m.a	ORG
taxlaw-11799	590	2	pollack eds.	PERSON
taxlaw-11799	590	3	2003	DATE
taxlaw-11799	591	1	237	CARDINAL
taxlaw-11799	591	2	katerina perrou	PERSON
taxlaw-11799	591	3	204	CARDINAL
taxlaw-11799	591	4	pasquale pistone & jan j.p. de goede eds.	ORG
taxlaw-11799	591	5	2020	DATE
taxlaw-11799	592	1	58	CARDINAL
taxlaw-11799	593	1	14:1	CARDINAL
taxlaw-11799	593	2	d.	NORP
taxlaw-11799	593	3	six	CARDINAL
taxlaw-11799	593	4	1	CARDINAL
taxlaw-11799	593	5	2	CARDINAL
taxlaw-11799	593	6	4	CARDINAL
taxlaw-11799	593	7	5	CARDINAL
taxlaw-11799	593	8	6	CARDINAL
taxlaw-11799	594	1	248	CARDINAL
taxlaw-11799	594	2	238	CARDINAL
taxlaw-11799	594	3	francis snyder	PERSON
taxlaw-11799	594	4	ec	ORG
taxlaw-11799	594	5	56(1	CARDINAL
taxlaw-11799	594	6	l. rev	PERSON
taxlaw-11799	595	1	1993	DATE
taxlaw-11799	596	1	francis snyder	PERSON
taxlaw-11799	596	2	the european community	ORG
taxlaw-11799	596	3	europe	LOC
taxlaw-11799	596	4	emile noel 197	PERSON
taxlaw-11799	596	5	198	CARDINAL
taxlaw-11799	596	6	stephen martin ed.	PERSON
taxlaw-11799	596	7	kluwer	ORG
taxlaw-11799	596	8	1994	DATE
taxlaw-11799	597	1	239	CARDINAL
taxlaw-11799	597	2	c. m. chinkin	PERSON
taxlaw-11799	597	3	38(4	CARDINAL
taxlaw-11799	597	4	int’l	LOC
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taxlaw-11799	598	1	l.q. 850	ORG
taxlaw-11799	598	2	861	CARDINAL
taxlaw-11799	598	3	1989	DATE
taxlaw-11799	599	1	240	CARDINAL
taxlaw-11799	599	2	kenneth w. abbott & duncan	PERSON
taxlaw-11799	599	3	54	CARDINAL
taxlaw-11799	599	4	int’l org.	PRODUCT
taxlaw-11799	599	5	421	CARDINAL
taxlaw-11799	599	6	434	CARDINAL
taxlaw-11799	599	7	2000	DATE
taxlaw-11799	600	1	241	CARDINAL
taxlaw-11799	600	2	wolfgang h. reinicke & jan martin witte	ORG
taxlaw-11799	600	3	75	CARDINAL
taxlaw-11799	600	4	dinah shelton ed.	PERSON
taxlaw-11799	600	5	oxford university press	ORG
taxlaw-11799	600	6	2003	DATE
taxlaw-11799	601	1	242	CARDINAL
taxlaw-11799	601	2	christine chinkin	PERSON
taxlaw-11799	601	3	21	CARDINAL
taxlaw-11799	601	4	26	CARDINAL
taxlaw-11799	601	5	dinah shelton ed.	PERSON
taxlaw-11799	601	6	oxford university press	ORG
taxlaw-11799	601	7	2003	DATE
taxlaw-11799	602	1	243	CARDINAL
taxlaw-11799	602	2	abbott &	ORG
taxlaw-11799	602	3	240	CARDINAL
taxlaw-11799	603	1	244	CARDINAL
taxlaw-11799	603	2	charles lipson	PERSON
taxlaw-11799	603	3	45	CARDINAL
taxlaw-11799	604	1	495	CARDINAL
taxlaw-11799	604	2	501	CARDINAL
taxlaw-11799	604	3	1991	DATE
taxlaw-11799	605	1	245	CARDINAL
taxlaw-11799	605	2	242	CARDINAL
taxlaw-11799	606	1	246	CARDINAL
taxlaw-11799	606	2	abbott &	ORG
taxlaw-11799	606	3	240	CARDINAL
taxlaw-11799	606	4	david m	PERSON
taxlaw-11799	607	1	eu	ORG
taxlaw-11799	607	2	67	CARDINAL
taxlaw-11799	607	3	gráinne de búrca	ORG
taxlaw-11799	607	4	joanne scott eds.	PERSON
taxlaw-11799	607	5	2006	DATE
taxlaw-11799	608	1	247	CARDINAL
taxlaw-11799	608	2	246	CARDINAL
taxlaw-11799	609	1	248	CARDINAL
taxlaw-11799	609	2	shaffer & mark	ORG
taxlaw-11799	609	3	94(3	CARDINAL
taxlaw-11799	610	1	l. rev	PERSON
taxlaw-11799	611	1	715	CARDINAL
taxlaw-11799	611	2	2010	DATE
taxlaw-11799	612	1	249	CARDINAL
taxlaw-11799	612	2	246	CARDINAL
taxlaw-11799	612	3	3	CARDINAL
taxlaw-11799	612	4	250	CARDINAL
taxlaw-11799	612	5	morrow	DATE
taxlaw-11799	612	6	48(3	DATE
taxlaw-11799	612	7	int’l org	LOC
taxlaw-11799	613	1	387	CARDINAL
taxlaw-11799	613	2	395	CARDINAL
taxlaw-11799	613	3	1994	DATE
taxlaw-11799	614	1	251	CARDINAL
taxlaw-11799	614	2	reinicke & witte	ORG
taxlaw-11799	614	3	241	CARDINAL
taxlaw-11799	614	4	94	CARDINAL
taxlaw-11799	615	1	2023	CARDINAL
taxlaw-11799	615	2	59	CARDINAL
taxlaw-11799	621	1	one	CARDINAL
taxlaw-11799	622	1	china	GPE
taxlaw-11799	623	1	firstly	ORDINAL
taxlaw-11799	624	1	one	CARDINAL
taxlaw-11799	625	1	article 7 of the people’s	LAW
taxlaw-11799	625	2	chinese	NORP
taxlaw-11799	625	3	257	CARDINAL
taxlaw-11799	626	1	secondly	ORDINAL
taxlaw-11799	630	1	252	CARDINAL
taxlaw-11799	631	1	int’l	NORP
taxlaw-11799	632	1	2	CARDINAL
taxlaw-11799	632	2	u.n	ORG
taxlaw-11799	632	3	doc e/2017/45	PERSON
taxlaw-11799	632	4	2017	CARDINAL
taxlaw-11799	633	1	253	CARDINAL
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taxlaw-11799	633	4	211	CARDINAL
taxlaw-11799	633	5	14	CARDINAL
taxlaw-11799	633	6	oecd	ORG
taxlaw-11799	633	7	124	CARDINAL
taxlaw-11799	634	1	254	CARDINAL
taxlaw-11799	634	2	pasquale pistone & jan j p de goede	ORG
taxlaw-11799	634	3	492	CARDINAL
taxlaw-11799	634	4	pasquale pistone & jan j.p. de goede eds.	ORG
taxlaw-11799	634	5	2020	DATE
taxlaw-11799	635	1	255	CARDINAL
taxlaw-11799	635	2	256	CARDINAL
taxlaw-11799	635	3	nicholas gould	PERSON
taxlaw-11799	635	4	fenwick elliot (	PERSON
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taxlaw-11799	636	1	257	CARDINAL
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taxlaw-11799	636	3	chinese	NORP
taxlaw-11799	636	4	1	CARDINAL
taxlaw-11799	636	5	125	CARDINAL
taxlaw-11799	636	6	2018	DATE
taxlaw-11799	637	1	258	CARDINAL
taxlaw-11799	637	2	gabrielle kaufmann-kohler & kun	PERSON
taxlaw-11799	637	3	china	GPE
taxlaw-11799	637	4	25	CARDINAL
taxlaw-11799	637	5	j.	PERSON
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taxlaw-11799	638	1	479	CARDINAL
taxlaw-11799	639	1	2008	DATE
taxlaw-11799	640	1	259	CARDINAL
taxlaw-11799	640	2	supra	PERSON
taxlaw-11799	640	3	257	CARDINAL
taxlaw-11799	640	4	125	CARDINAL
taxlaw-11799	641	1	60	CARDINAL
taxlaw-11799	641	2	columbia	ORG
taxlaw-11799	642	1	14:1	CARDINAL
taxlaw-11799	645	1	article 31 of	LAW
taxlaw-11799	645	2	chinese	NORP
taxlaw-11799	646	1	262	CARDINAL
taxlaw-11799	648	1	china	GPE
taxlaw-11799	648	2	china	GPE
taxlaw-11799	656	1	oecd	ORG
taxlaw-11799	659	1	260	CARDINAL
taxlaw-11799	659	2	88	CARDINAL
taxlaw-11799	659	3	159-60	CARDINAL
taxlaw-11799	660	1	261	CARDINAL
taxlaw-11799	660	2	supra	PERSON
taxlaw-11799	660	3	257	CARDINAL
taxlaw-11799	660	4	126	CARDINAL
taxlaw-11799	661	1	262	CARDINAL
taxlaw-11799	661	2	wei &	ORG
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taxlaw-11799	661	4	china	GPE
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taxlaw-11799	662	1	263	CARDINAL
taxlaw-11799	662	2	lo lo	PERSON
taxlaw-11799	662	3	china	GPE
taxlaw-11799	662	4	18	CARDINAL
taxlaw-11799	662	5	ucla pac	PERSON
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taxlaw-11799	662	7	134	CARDINAL
taxlaw-11799	662	8	2000	DATE
taxlaw-11799	663	1	2023	CARDINAL
taxlaw-11799	663	2	61	CARDINAL
taxlaw-11799	668	1	two and a half	DATE
taxlaw-11799	670	1	adr	ORG
taxlaw-11799	670	2	adr	ORG
taxlaw-11799	672	1	adr	ORG
taxlaw-11799	680	1	264	CARDINAL
taxlaw-11799	681	1	int’l	NORP
taxlaw-11799	682	1	twenty-fifth	CARDINAL
taxlaw-11799	682	2	3(p	CARDINAL
taxlaw-11799	682	3	u.n	ORG
taxlaw-11799	682	4	doc	ORG
taxlaw-11799	683	1	oct. 18-21	DATE
taxlaw-11799	683	2	2022	CARDINAL
taxlaw-11799	684	1	265	CARDINAL
taxlaw-11799	684	2	poonam khaira sidhu	PERSON
taxlaw-11799	685	1	int’l	PRODUCT
taxlaw-11799	685	2	605	CARDINAL
taxlaw-11799	685	3	2014	DATE