id	sid	eid	entity	type
taxlaw-2793	1	1	microsoft	ORG
taxlaw-2793	1	2	07 cui	GPE
taxlaw-2793	1	3	chinese	NORP
taxlaw-2793	1	4	46	CARDINAL
taxlaw-2793	1	5	chinese	NORP
taxlaw-2793	1	6	wei cui*	PERSON
taxlaw-2793	1	7	u.s.	GPE
taxlaw-2793	1	8	u.s.	GPE
taxlaw-2793	1	9	chinese	NORP
taxlaw-2793	3	1	china	GPE
taxlaw-2793	6	1	china	GPE
taxlaw-2793	8	1	china	GPE
taxlaw-2793	9	1	china university of political science	ORG
taxlaw-2793	9	2	beijing	GPE
taxlaw-2793	10	1	huang zhen	PERSON
taxlaw-2793	10	2	tong yingying	PERSON
taxlaw-2793	10	3	li kaigeng	PERSON
taxlaw-2793	10	4	jeffery kadet	PERSON
taxlaw-2793	10	5	adam chodorow	PERSON
taxlaw-2793	11	1	wei.cui@aya.yale.edu	ORG
taxlaw-2793	11	2	2010	DATE
taxlaw-2793	11	3	chi'ese	NORP
taxlaw-2793	11	4	47	CARDINAL
taxlaw-2793	12	1	47	CARDINAL
taxlaw-2793	12	2	i.	PERSON
taxlaw-2793	13	1	52 a.	PERSON
taxlaw-2793	13	2	53	CARDINAL
taxlaw-2793	13	3	58	CARDINAL
taxlaw-2793	14	1	60 ii	QUANTITY
taxlaw-2793	14	2	63	CARDINAL
taxlaw-2793	14	3	a. statutory	PERSON
taxlaw-2793	14	4	65	CARDINAL
taxlaw-2793	14	5	68	CARDINAL
taxlaw-2793	14	6	72	CARDINAL
taxlaw-2793	14	7	76	CARDINAL
taxlaw-2793	15	1	76 1	DATE
taxlaw-2793	17	1	77 2	CARDINAL
taxlaw-2793	18	1	80	CARDINAL
taxlaw-2793	18	2	83 1	DATE
taxlaw-2793	18	3	83 2	CARDINAL
taxlaw-2793	18	4	china	GPE
taxlaw-2793	18	5	87	CARDINAL
taxlaw-2793	18	6	89	CARDINAL
taxlaw-2793	18	7	chinese	NORP
taxlaw-2793	18	8	two	CARDINAL
taxlaw-2793	18	9	china	GPE
taxlaw-2793	18	10	annual	DATE
taxlaw-2793	19	1	u.s.	GPE
taxlaw-2793	19	2	one	CARDINAL
taxlaw-2793	19	3	u.s.	GPE
taxlaw-2793	19	4	u.s.	GPE
taxlaw-2793	19	5	china	GPE
taxlaw-2793	19	6	1	CARDINAL
taxlaw-2793	20	1	871	CARDINAL
taxlaw-2793	20	2	881	CARDINAL
taxlaw-2793	20	3	882	CARDINAL
taxlaw-2793	20	4	2009	DATE
taxlaw-2793	21	1	48	CARDINAL
taxlaw-2793	22	1	jigouchangsuo	PERSON
taxlaw-2793	22	2	chinese	NORP
taxlaw-2793	22	3	american	NORP
taxlaw-2793	24	1	u.s.	GPE
taxlaw-2793	25	1	u.s.	GPE
taxlaw-2793	25	2	the “u.s. trade or business”4	ORG
taxlaw-2793	25	3	china	GPE
taxlaw-2793	25	4	chinese	NORP
taxlaw-2793	26	1	china	GPE
taxlaw-2793	26	2	china	GPE
taxlaw-2793	26	3	three	CARDINAL
taxlaw-2793	27	1	first	ORDINAL
taxlaw-2793	27	2	china	GPE
taxlaw-2793	27	3	2	CARDINAL
taxlaw-2793	28	1	10th	ORDINAL
taxlaw-2793	28	2	mar. 16, 2007	DATE
taxlaw-2793	28	3	jan. 1, 2008	DATE
taxlaw-2793	29	1	3(2	CARDINAL
taxlaw-2793	30	1	3(3	CARDINAL
taxlaw-2793	30	2	worldlii	GPE
taxlaw-2793	30	3	feb. 14, 2010	DATE
taxlaw-2793	32	1	3	CARDINAL
taxlaw-2793	33	1	5	CARDINAL
taxlaw-2793	33	2	7	CARDINAL
taxlaw-2793	35	1	2005	DATE
taxlaw-2793	35	2	oecd	ORG
taxlaw-2793	35	3	feb. 14, 2010	DATE
taxlaw-2793	36	1	4.	CARDINAL
taxlaw-2793	37	1	2009	DATE
taxlaw-2793	38	1	5	CARDINAL
taxlaw-2793	39	1	2009	DATE
taxlaw-2793	40	1	6	CARDINAL
taxlaw-2793	41	1	china	GPE
taxlaw-2793	44	1	2010	DATE
taxlaw-2793	44	2	49	DATE
taxlaw-2793	44	3	vc	ORG
taxlaw-2793	44	4	china	GPE
taxlaw-2793	44	5	two	CARDINAL
taxlaw-2793	45	1	second	ORDINAL
taxlaw-2793	45	2	fpi	ORG
taxlaw-2793	45	3	china	GPE
taxlaw-2793	45	4	china	GPE
taxlaw-2793	45	5	capital markets.11	ORG
taxlaw-2793	47	1	china	GPE
taxlaw-2793	47	2	25%	PERCENT
taxlaw-2793	47	3	10%.12	CARDINAL
taxlaw-2793	47	4	chinese	NORP
taxlaw-2793	47	5	chinese	NORP
taxlaw-2793	48	1	u.s.	GPE
taxlaw-2793	48	2	fpi	ORG
taxlaw-2793	48	3	8	CARDINAL
taxlaw-2793	49	1	nancy marsh et al	PERSON
taxlaw-2793	49	2	china	GPE
taxlaw-2793	49	3	14(4	CARDINAL
taxlaw-2793	49	4	asian	NORP
taxlaw-2793	50	1	296	CARDINAL
taxlaw-2793	50	2	296	CARDINAL
taxlaw-2793	50	3	2008	DATE
taxlaw-2793	51	1	9	CARDINAL
taxlaw-2793	51	2	alan tsoi & pauline zhang	ORG
taxlaw-2793	51	3	china	GPE
taxlaw-2793	51	4	53	CARDINAL
taxlaw-2793	51	5	int’l 1211	PRODUCT
taxlaw-2793	51	6	2009	DATE
taxlaw-2793	52	1	10	CARDINAL
taxlaw-2793	55	1	11	CARDINAL
taxlaw-2793	57	1	2	CARDINAL
taxlaw-2793	57	2	4(1	CARDINAL
taxlaw-2793	58	1	25%	PERCENT
taxlaw-2793	59	1	4(2	CARDINAL
taxlaw-2793	60	1	20%	PERCENT
taxlaw-2793	61	1	37	CARDINAL
taxlaw-2793	61	2	chinese	NORP
taxlaw-2793	61	3	the state council	ORG
taxlaw-2793	61	4	512	CARDINAL
taxlaw-2793	61	5	dec. 6, 2007	DATE
taxlaw-2793	61	6	jan. 1, 2008	DATE
taxlaw-2793	62	1	91(1	CARDINAL
taxlaw-2793	62	2	feb. 14, 2010	DATE
taxlaw-2793	63	1	10%	PERCENT
taxlaw-2793	64	1	13	CARDINAL
taxlaw-2793	64	2	stanford g. ross	PERSON
taxlaw-2793	64	3	united states	GPE
taxlaw-2793	64	4	1966	DATE
taxlaw-2793	64	5	22	CARDINAL
taxlaw-2793	64	6	277	CARDINAL
taxlaw-2793	64	7	1967	DATE
taxlaw-2793	64	8	david r. sicular & emma q. sobol	PERSON
taxlaw-2793	64	9	56	CARDINAL
taxlaw-2793	64	10	719	CARDINAL
taxlaw-2793	64	11	2003	DATE
taxlaw-2793	65	1	50	CARDINAL
taxlaw-2793	66	1	1:46	DATE
taxlaw-2793	67	1	third	ORDINAL
taxlaw-2793	67	2	2008	DATE
taxlaw-2793	67	3	chinese	NORP
taxlaw-2793	69	1	one	CARDINAL
taxlaw-2793	69	2	two	CARDINAL
taxlaw-2793	71	1	chinese	NORP
taxlaw-2793	73	1	first	ORDINAL
taxlaw-2793	73	2	chinese	NORP
taxlaw-2793	75	1	fpi	ORG
taxlaw-2793	75	2	china	GPE
taxlaw-2793	78	1	china	GPE
taxlaw-2793	79	1	14	CARDINAL
taxlaw-2793	81	1	five profitable years	DATE
taxlaw-2793	82	1	jinyan li	PERSON
taxlaw-2793	82	2	china	GPE
taxlaw-2793	82	3	61 bulletin	QUANTITY
taxlaw-2793	82	4	int’l	NORP
taxlaw-2793	82	5	519	CARDINAL
taxlaw-2793	82	6	2007	DATE
taxlaw-2793	83	1	15	CARDINAL
taxlaw-2793	84	1	arvid a. skaar	PERSON
taxlaw-2793	84	2	kluwer	ORG
taxlaw-2793	84	3	1991	DATE
taxlaw-2793	84	4	13–17	CARDINAL
taxlaw-2793	85	1	2010	DATE
taxlaw-2793	85	2	51	CARDINAL
taxlaw-2793	87	1	fpi	ORG
taxlaw-2793	88	1	section ii	PERSON
taxlaw-2793	88	2	chinese	NORP
taxlaw-2793	93	1	first	ORDINAL
taxlaw-2793	94	1	china	GPE
taxlaw-2793	94	2	control capital accounts,16	ORG
taxlaw-2793	94	3	chinese	NORP
taxlaw-2793	95	1	fpi	ORG
taxlaw-2793	95	2	china	GPE
taxlaw-2793	98	1	16	CARDINAL
taxlaw-2793	99	1	171–184	CARDINAL
taxlaw-2793	100	1	52	CARDINAL
taxlaw-2793	102	1	chinese	NORP
taxlaw-2793	102	2	the past few years	DATE
taxlaw-2793	102	3	china	GPE
taxlaw-2793	103	1	the coming years	DATE
taxlaw-2793	106	1	china	GPE
taxlaw-2793	107	1	i.	PERSON
taxlaw-2793	108	1	china	GPE
taxlaw-2793	108	2	persons.19	GPE
taxlaw-2793	108	3	china	GPE
taxlaw-2793	109	1	china	GPE
taxlaw-2793	111	1	173–179	CARDINAL
taxlaw-2793	112	1	18	CARDINAL
taxlaw-2793	112	2	victor shih	PERSON
taxlaw-2793	112	3	china	GPE
taxlaw-2793	112	4	cambridge	GPE
taxlaw-2793	113	1	2008	DATE
taxlaw-2793	114	1	19	CARDINAL
taxlaw-2793	114	2	2	CARDINAL
taxlaw-2793	115	1	2	CARDINAL
taxlaw-2793	115	2	20	CARDINAL
taxlaw-2793	115	3	section i.a. 2010	ORG
taxlaw-2793	115	4	chi'ese	NORP
taxlaw-2793	115	5	53	CARDINAL
taxlaw-2793	116	1	china	GPE
taxlaw-2793	116	2	china	GPE
taxlaw-2793	118	1	china	GPE
taxlaw-2793	118	2	mnc	ORG
taxlaw-2793	118	3	china	GPE
taxlaw-2793	118	4	china	GPE
taxlaw-2793	119	1	china	GPE
taxlaw-2793	121	1	china	GPE
taxlaw-2793	123	1	fdi	ORG
taxlaw-2793	123	2	21	CARDINAL
taxlaw-2793	124	1	reuven s. avi-yonah & kimberly a. clausing	PERSON
taxlaw-2793	124	2	hamilton	PERSON
taxlaw-2793	124	3	mich	GPE
taxlaw-2793	126	1	85, 2007	DATE
taxlaw-2793	126	2	feb. 14, 2010	DATE
taxlaw-2793	127	1	22	CARDINAL
taxlaw-2793	128	1	daniel shaviro	PERSON
taxlaw-2793	128	2	54	CARDINAL
taxlaw-2793	128	3	353	CARDINAL
taxlaw-2793	128	4	360	CARDINAL
taxlaw-2793	128	5	2001	DATE
taxlaw-2793	129	1	23	CARDINAL
taxlaw-2793	131	1	24	CARDINAL
taxlaw-2793	132	1	international business daily	ORG
taxlaw-2793	132	2	china	GPE
taxlaw-2793	132	3	february 22, 2002	DATE
taxlaw-2793	132	4	8	DATE
taxlaw-2793	132	5	mandarin	LANGUAGE
taxlaw-2793	133	1	25	CARDINAL
taxlaw-2793	134	1	the late 1970s	DATE
taxlaw-2793	134	2	china	GPE
taxlaw-2793	134	3	three	CARDINAL
taxlaw-2793	134	4	three	CARDINAL
taxlaw-2793	134	5	54 columbia	GPE
taxlaw-2793	135	1	china	GPE
taxlaw-2793	137	1	china	GPE
taxlaw-2793	137	2	form.27	ORG
taxlaw-2793	137	3	european	NORP
taxlaw-2793	137	4	china	GPE
taxlaw-2793	137	5	creditors.29	GPE
taxlaw-2793	138	1	chinese	NORP
taxlaw-2793	139	1	two	CARDINAL
taxlaw-2793	139	2	chinese	NORP
taxlaw-2793	141	1	nat’l people’s	GPE
taxlaw-2793	142	1	july 1, 1979	DATE
taxlaw-2793	142	2	mar. 15, 2001	DATE
taxlaw-2793	142	3	feb. 14, 2010	DATE
taxlaw-2793	143	1	chinese	NORP
taxlaw-2793	143	2	nat’l	NORP
taxlaw-2793	143	3	april 13, 1988	DATE
taxlaw-2793	143	4	oct. 31, 2000	DATE
taxlaw-2793	143	5	feb. 14, 2010	DATE
taxlaw-2793	144	1	nat’l	NORP
taxlaw-2793	144	2	april 12, 1986	DATE
taxlaw-2793	144	3	oct. 31, 2000	DATE
taxlaw-2793	144	4	http://english.mofcom.gov.cn/aarticle/lawsdata/chineselaw/200411/20041100311068.html	DATE
taxlaw-2793	144	5	feb. 14, 2010	DATE
taxlaw-2793	144	6	oct. 31, 2000	DATE
taxlaw-2793	145	1	nat’l people’s	GPE
taxlaw-2793	146	1	dec. 29, 1993	DATE
taxlaw-2793	146	2	oct. 27, 2005	DATE
taxlaw-2793	146	3	feb. 14, 2010	DATE
taxlaw-2793	148	1	26	CARDINAL
taxlaw-2793	149	1	the ministry of commerce	ORG
taxlaw-2793	150	1	daniel c.k	PERSON
taxlaw-2793	150	2	china	GPE
taxlaw-2793	150	3	368–409	CARDINAL
taxlaw-2793	150	4	2d	DATE
taxlaw-2793	150	5	2009	DATE
taxlaw-2793	151	1	27see	CARDINAL
taxlaw-2793	151	2	yan liu	PERSON
taxlaw-2793	151	3	51.31	CARDINAL
taxlaw-2793	151	4	peking	NORP
taxlaw-2793	152	1	34	CARDINAL
taxlaw-2793	152	2	1997	DATE
taxlaw-2793	152	3	xudong zhao	PERSON
taxlaw-2793	152	4	25.5	CARDINAL
taxlaw-2793	152	5	chinese	NORP
taxlaw-2793	152	6	109	CARDINAL
taxlaw-2793	152	7	2003	DATE
taxlaw-2793	153	1	28	CARDINAL
taxlaw-2793	153	2	zhao	PERSON
taxlaw-2793	153	3	supra	PERSON
taxlaw-2793	153	4	27	CARDINAL
taxlaw-2793	153	5	29	CARDINAL
taxlaw-2793	154	1	2010	DATE
taxlaw-2793	154	2	chinese	NORP
taxlaw-2793	154	3	china	GPE
taxlaw-2793	154	4	the 1990s	DATE
taxlaw-2793	157	1	china	GPE
taxlaw-2793	157	2	ro).32	ORG
taxlaw-2793	157	3	china	GPE
taxlaw-2793	157	4	economy.33	GPE
taxlaw-2793	158	1	ros	CARDINAL
taxlaw-2793	159	1	china	GPE
taxlaw-2793	159	2	30	CARDINAL
taxlaw-2793	160	1	25	CARDINAL
taxlaw-2793	161	1	5	CARDINAL
taxlaw-2793	161	2	4	CARDINAL
taxlaw-2793	161	3	the state council	ORG
taxlaw-2793	161	4	sept. 20, 1983	DATE
taxlaw-2793	161	5	july 22, 2001	DATE
taxlaw-2793	161	6	feb. 14, 2010	DATE
taxlaw-2793	161	7	july 22, 2001	DATE
taxlaw-2793	161	8	one	CARDINAL
taxlaw-2793	162	1	31	CARDINAL
taxlaw-2793	163	1	paul	PERSON
taxlaw-2793	163	2	shanghai	GPE
taxlaw-2793	163	3	chinese	NORP
taxlaw-2793	163	4	china	GPE
taxlaw-2793	163	5	china law & practice	ORG
taxlaw-2793	163	6	may 2005	DATE
taxlaw-2793	163	7	28	CARDINAL
taxlaw-2793	163	8	26	CARDINAL
taxlaw-2793	163	9	chapter 10. 32	LAW
taxlaw-2793	164	1	the state council	ORG
taxlaw-2793	164	2	oct. 30, 1980	DATE
taxlaw-2793	164	3	feb. 14, 2010	DATE
taxlaw-2793	165	1	33	CARDINAL
taxlaw-2793	166	1	owen d. nee	PERSON
taxlaw-2793	166	2	jr.	PERSON
taxlaw-2793	166	3	china	GPE
taxlaw-2793	167	1	957	CARDINAL
taxlaw-2793	167	2	2008	DATE
taxlaw-2793	168	1	34	CARDINAL
taxlaw-2793	170	1	the state council	ORG
taxlaw-2793	170	2	dec. 22, 2001	DATE
taxlaw-2793	170	3	jan. 1, 2002	DATE
taxlaw-2793	170	4	feb. 14, 2010	DATE
taxlaw-2793	171	1	56	CARDINAL
taxlaw-2793	172	1	1:46	TIME
taxlaw-2793	173	1	second	ORDINAL
taxlaw-2793	174	1	china	GPE
taxlaw-2793	174	2	1993	DATE
taxlaw-2793	175	1	china	GPE
taxlaw-2793	175	2	35	CARDINAL
taxlaw-2793	176	1	1995	DATE
taxlaw-2793	179	1	the ministry of foreign trade and econ	ORG
taxlaw-2793	180	1	feb. 13, 1995	DATE
taxlaw-2793	180	2	http://www.pathtochina.com/chinabiz/2007/12/detailed-rules-of-theimplementation-of-the-examination-approval-and-administration-of-the-residentrepresentative-offices-of-foreign-enterprises-in-china/ (	ORG
taxlaw-2793	180	3	feb. 14, 2010	DATE
taxlaw-2793	181	1	36	CARDINAL
taxlaw-2793	182	1	the state council	ORG
taxlaw-2793	182	2	china	GPE
taxlaw-2793	183	1	37	CARDINAL
taxlaw-2793	183	2	the ministry of finance	ORG
taxlaw-2793	183	3	ros	CARDINAL
taxlaw-2793	184	1	cai shui	PERSON
taxlaw-2793	185	1	1985	DATE
taxlaw-2793	185	2	110	CARDINAL
taxlaw-2793	185	3	the ministry of finance	ORG
taxlaw-2793	185	4	15 1985	DATE
taxlaw-2793	185	5	cai shui	PERSON
taxlaw-2793	186	1	1985	DATE
taxlaw-2793	186	2	122	CARDINAL
taxlaw-2793	186	3	the ministry of finance	ORG
taxlaw-2793	186	4	15 1985	DATE
taxlaw-2793	186	5	cai shui wai	PERSON
taxlaw-2793	187	1	1985	DATE
taxlaw-2793	187	2	197	CARDINAL
taxlaw-2793	188	1	the ministry of finance	ORG
taxlaw-2793	189	1	sept. 25, 1985	DATE
taxlaw-2793	190	1	38	CARDINAL
taxlaw-2793	190	2	25	CARDINAL
taxlaw-2793	191	1	11	CARDINAL
taxlaw-2793	191	2	39	CARDINAL
taxlaw-2793	193	1	2006	DATE
taxlaw-2793	193	2	478	CARDINAL
taxlaw-2793	194	1	the state council	ORG
taxlaw-2793	194	2	nov. 8, 2006	DATE
taxlaw-2793	195	1	336	CARDINAL
taxlaw-2793	196	1	2010	DATE
taxlaw-2793	196	2	57	CARDINAL
taxlaw-2793	196	3	the ministry of justice	ORG
taxlaw-2793	198	1	one	CARDINAL
taxlaw-2793	198	2	three	CARDINAL
taxlaw-2793	198	3	1988,41	CARDINAL
taxlaw-2793	198	4	chinese	NORP
taxlaw-2793	199	1	2003	DATE
taxlaw-2793	199	2	china	GPE
taxlaw-2793	200	1	the state council	ORG
taxlaw-2793	200	2	dec. 5, 2001	DATE
taxlaw-2793	200	3	1993	DATE
taxlaw-2793	200	4	131	CARDINAL
taxlaw-2793	201	1	the state council	ORG
taxlaw-2793	201	2	oct. 7, 1993	DATE
taxlaw-2793	201	3	317	CARDINAL
taxlaw-2793	201	4	sept. 18, 2007	DATE
taxlaw-2793	202	1	40	CARDINAL
taxlaw-2793	203	1	25	CARDINAL
taxlaw-2793	203	2	41	CARDINAL
taxlaw-2793	204	1	chinese	NORP
taxlaw-2793	204	2	nat’l	NORP
taxlaw-2793	204	3	apr. 13, 1988	DATE
taxlaw-2793	204	4	oct. 31, 2000	DATE
taxlaw-2793	204	5	http://www.hecpb.gov.cn/english/news/display.php?id=1	GPE
taxlaw-2793	204	6	feb. 14, 2010	DATE
taxlaw-2793	205	1	42	CARDINAL
taxlaw-2793	206	1	tuobin deng	PERSON
taxlaw-2793	207	1	7th	ORDINAL
taxlaw-2793	207	2	nat’l people’s	GPE
taxlaw-2793	208	1	mar. 31, 1988	DATE
taxlaw-2793	208	2	nat’l	NORP
taxlaw-2793	209	1	43	CARDINAL
taxlaw-2793	211	1	nee	ORG
taxlaw-2793	211	2	supra	PERSON
taxlaw-2793	211	3	33	CARDINAL
taxlaw-2793	211	4	a-23	ORG
taxlaw-2793	211	5	a-24	ORG
taxlaw-2793	213	1	58 columbia	GPE
taxlaw-2793	214	1	1:46	CARDINAL
taxlaw-2793	214	2	the last few years	DATE
taxlaw-2793	215	1	china	GPE
taxlaw-2793	215	2	2000s.45	CARDINAL
taxlaw-2793	215	3	a few years	DATE
taxlaw-2793	215	4	china	GPE
taxlaw-2793	215	5	2006	DATE
taxlaw-2793	215	6	china	GPE
taxlaw-2793	215	7	first	ORDINAL
taxlaw-2793	215	8	chinese	NORP
taxlaw-2793	215	9	china	GPE
taxlaw-2793	215	10	china	GPE
taxlaw-2793	215	11	chinese	NORP
taxlaw-2793	215	12	china	GPE
taxlaw-2793	216	1	45	CARDINAL
taxlaw-2793	217	1	jeff wood &	ORG
taxlaw-2793	217	2	richard xu	PERSON
taxlaw-2793	217	3	china	GPE
taxlaw-2793	217	4	chinese	NORP
taxlaw-2793	217	5	china law & practice	ORG
taxlaw-2793	217	6	mar. 2003	DATE
taxlaw-2793	217	7	18	CARDINAL
taxlaw-2793	217	8	46	DATE
taxlaw-2793	219	1	the ministry of foreign trade and econ	ORG
taxlaw-2793	220	1	jan. 30, 2003	DATE
taxlaw-2793	220	2	mar. 1, 2003	DATE
taxlaw-2793	220	3	feb. 14, 2010	DATE
taxlaw-2793	221	1	48	DATE
taxlaw-2793	222	1	nat’l	NORP
taxlaw-2793	222	2	feb. 23, 1997	DATE
taxlaw-2793	222	3	aug. 27, 2006	DATE
taxlaw-2793	222	4	feb. 14. 2010	DATE
taxlaw-2793	224	1	49	CARDINAL
taxlaw-2793	225	1	8	CARDINAL
taxlaw-2793	225	2	peng tao	PERSON
taxlaw-2793	225	3	chinese	NORP
taxlaw-2793	225	4	oct. 2007	DATE
taxlaw-2793	225	5	22	DATE
taxlaw-2793	226	1	50	CARDINAL
taxlaw-2793	227	1	shuguang li	PERSON
taxlaw-2793	227	2	china university of political science	ORG
taxlaw-2793	227	3	beijing	GPE
taxlaw-2793	227	4	china	GPE
taxlaw-2793	227	5	aug. 10, 2006	DATE
taxlaw-2793	228	1	li	PERSON
taxlaw-2793	229	1	51	CARDINAL
taxlaw-2793	230	1	2010	DATE
taxlaw-2793	230	2	59	CARDINAL
taxlaw-2793	232	1	legislation.54	PERSON
taxlaw-2793	232	2	chinese	NORP
taxlaw-2793	232	3	funds.56	PERSON
taxlaw-2793	232	4	vc	PERSON
taxlaw-2793	232	5	fdi	ORG
taxlaw-2793	233	1	china	GPE
taxlaw-2793	233	2	52	CARDINAL
taxlaw-2793	233	3	48	DATE
taxlaw-2793	234	1	108	CARDINAL
taxlaw-2793	235	1	53	DATE
taxlaw-2793	236	1	fip	NORP
taxlaw-2793	236	2	2007	DATE
taxlaw-2793	236	3	wei cui	PERSON
taxlaw-2793	236	4	china	GPE
taxlaw-2793	236	5	int’l fin	LOC
taxlaw-2793	237	1	l. rev.	PERSON
taxlaw-2793	237	2	sept. 2008	DATE
taxlaw-2793	237	3	54	CARDINAL
taxlaw-2793	239	1	ruihua sun	PERSON
taxlaw-2793	239	2	china	GPE
taxlaw-2793	239	3	130	CARDINAL
taxlaw-2793	240	1	wkly	ORG
taxlaw-2793	240	2	april 3, 2007	DATE
taxlaw-2793	240	3	mandarin	LANGUAGE
taxlaw-2793	240	4	feb. 14, 2010	DATE
taxlaw-2793	241	1	56	CARDINAL
taxlaw-2793	241	2	rick carew	PERSON
taxlaw-2793	241	3	china	GPE
taxlaw-2793	242	1	wall st. j.	PERSON
taxlaw-2793	242	2	sept. 14, 2007	DATE
taxlaw-2793	242	3	rick carew	PERSON
taxlaw-2793	242	4	chinese	NORP
taxlaw-2793	242	5	wall st. j., nov. 23,	PERSON
taxlaw-2793	242	6	c3	ORG
taxlaw-2793	242	7	rick carew	PERSON
taxlaw-2793	242	8	china	GPE
taxlaw-2793	242	9	wall st	GPE
taxlaw-2793	242	10	j., feb. 4, 2008	ORG
taxlaw-2793	242	11	c3	ORG
taxlaw-2793	242	12	china onshore private	ORG
taxlaw-2793	242	13	clifford chance client briefing	ORG
taxlaw-2793	242	14	nov. 2007	DATE
taxlaw-2793	243	1	57	CARDINAL
taxlaw-2793	243	2	rick carew	PERSON
taxlaw-2793	243	3	china	GPE
taxlaw-2793	243	4	wall st	GPE
taxlaw-2793	243	5	j.	GPE
taxlaw-2793	243	6	aug. 21, 2009	DATE
taxlaw-2793	243	7	china	GPE
taxlaw-2793	244	1	60	CARDINAL
taxlaw-2793	246	1	chinese	NORP
taxlaw-2793	249	1	fpi	ORG
taxlaw-2793	249	2	china	GPE
taxlaw-2793	250	1	chinese	NORP
taxlaw-2793	250	2	fpi	ORG
taxlaw-2793	251	1	china	GPE
taxlaw-2793	251	2	china	GPE
taxlaw-2793	252	1	china	GPE
taxlaw-2793	252	2	investments.61	ORG
taxlaw-2793	252	3	china	GPE
taxlaw-2793	252	4	58	CARDINAL
taxlaw-2793	253	1	chinese	NORP
taxlaw-2793	253	2	mar. 20, 2009	DATE
taxlaw-2793	253	3	feb. 14, 2010	DATE
taxlaw-2793	254	1	59	CARDINAL
taxlaw-2793	255	1	eswar prasad & shang-jin wei	ORG
taxlaw-2793	255	2	chinese	NORP
taxlaw-2793	255	3	421	CARDINAL
taxlaw-2793	255	4	sebastian edwards ed.	PERSON
taxlaw-2793	255	5	2007	DATE
taxlaw-2793	256	1	60	CARDINAL
taxlaw-2793	258	1	433	CARDINAL
taxlaw-2793	258	2	neal stender et al.	PERSON
taxlaw-2793	258	3	18	CARDINAL
taxlaw-2793	258	4	china law &	ORG
taxlaw-2793	258	5	73	CARDINAL
taxlaw-2793	258	6	73	DATE
taxlaw-2793	258	7	july/aug. 2004	DATE
taxlaw-2793	258	8	china	GPE
taxlaw-2793	259	1	62	CARDINAL
taxlaw-2793	260	1	prasad & wei	ORG
taxlaw-2793	260	2	supra	PERSON
taxlaw-2793	260	3	59	CARDINAL
taxlaw-2793	260	4	429	CARDINAL
taxlaw-2793	260	5	yasheng huang	PERSON
taxlaw-2793	260	6	china	GPE
taxlaw-2793	260	7	61	CARDINAL
taxlaw-2793	260	8	two	CARDINAL
taxlaw-2793	261	1	fpi	ORG
taxlaw-2793	261	2	china	GPE
taxlaw-2793	262	1	2006	DATE
taxlaw-2793	262	2	fpi	ORG
taxlaw-2793	262	3	china	GPE
taxlaw-2793	262	4	742	MONEY
taxlaw-2793	262	5	u.s.	GPE
taxlaw-2793	262	6	fpi	PERSON
taxlaw-2793	262	7	2007	DATE
taxlaw-2793	262	8	2	MONEY
taxlaw-2793	262	9	china	GPE
taxlaw-2793	262	10	fpi	ORG
taxlaw-2793	262	11	chinese	NORP
taxlaw-2793	262	12	hong kong	GPE
taxlaw-2793	262	13	u.s.	GPE
taxlaw-2793	263	1	chinese	NORP
taxlaw-2793	263	2	fpi	PERSON
taxlaw-2793	263	3	china	GPE
taxlaw-2793	263	4	markets.66	DATE
taxlaw-2793	263	5	china	GPE
taxlaw-2793	264	1	2002	DATE
taxlaw-2793	264	2	2006	DATE
taxlaw-2793	264	3	qfii	ORG
taxlaw-2793	264	4	cambridge	GPE
taxlaw-2793	265	1	2003	DATE
taxlaw-2793	266	1	fdi	ORG
taxlaw-2793	266	2	chinese	NORP
taxlaw-2793	267	1	63	CARDINAL
taxlaw-2793	268	1	feb. 14, 2010	DATE
taxlaw-2793	269	1	cpis	PERSON
taxlaw-2793	269	2	china	GPE
taxlaw-2793	269	3	2007	DATE
taxlaw-2793	269	4	mandarin	LANGUAGE
taxlaw-2793	269	5	http://www.gov.cn/gzdt/200806/21/content_1023491.htm	GPE
taxlaw-2793	269	6	feb. 14, 2010	DATE
taxlaw-2793	271	1	64	CARDINAL
taxlaw-2793	272	1	cpis	PERSON
taxlaw-2793	272	2	supra	PERSON
taxlaw-2793	272	3	63	CARDINAL
taxlaw-2793	272	4	63	CARDINAL
taxlaw-2793	272	5	elena l. nguyen	PERSON
taxlaw-2793	272	6	the united states	GPE
taxlaw-2793	272	7	year-end 2007	DATE
taxlaw-2793	272	8	july 2008	DATE
taxlaw-2793	272	9	9	CARDINAL
taxlaw-2793	272	10	feb. 14. 2010	DATE
taxlaw-2793	273	1	65	CARDINAL
taxlaw-2793	274	1	2001	DATE
taxlaw-2793	274	2	11-12	CARDINAL
taxlaw-2793	274	3	alice de jonge	PERSON
taxlaw-2793	274	4	china	GPE
taxlaw-2793	274	5	56	CARDINAL
taxlaw-2793	274	6	edward elgar 2008	PERSON
taxlaw-2793	274	7	december 2003	DATE
taxlaw-2793	274	8	93	CARDINAL
taxlaw-2793	274	9	chinese	NORP
taxlaw-2793	274	10	china	GPE
taxlaw-2793	274	11	27.1 billion us dollars	MONEY
taxlaw-2793	275	1	2006	DATE
taxlaw-2793	276	1	66	CARDINAL
taxlaw-2793	277	1	andrew mcginty & andrew godwin	ORG
taxlaw-2793	277	2	china	GPE
taxlaw-2793	277	3	dec. 2002	DATE
taxlaw-2793	277	4	10	CARDINAL
taxlaw-2793	277	5	67	CARDINAL
taxlaw-2793	279	1	2002	DATE
taxlaw-2793	279	2	chinese	NORP
taxlaw-2793	280	1	stephen green	PERSON
taxlaw-2793	280	2	china	GPE
taxlaw-2793	280	3	50–55	CARDINAL
taxlaw-2793	280	4	2003	DATE
taxlaw-2793	281	1	69	CARDINAL
taxlaw-2793	282	1	taylor hui	PERSON
taxlaw-2793	282	2	vivien teu	PERSON
taxlaw-2793	282	3	china qfii	GPE
taxlaw-2793	282	4	china	GPE
taxlaw-2793	282	5	nov. 2006	DATE
taxlaw-2793	282	6	9	CARDINAL
taxlaw-2793	282	7	62	CARDINAL
taxlaw-2793	284	1	vc	PERSON
taxlaw-2793	284	2	quickly.70	PRODUCT
taxlaw-2793	284	3	the ministry of commerce’s	ORG
taxlaw-2793	284	4	march 2009	DATE
taxlaw-2793	284	5	100	MONEY
taxlaw-2793	284	6	agencies.72	ORG
taxlaw-2793	284	7	china	GPE
taxlaw-2793	284	8	fpi	ORG
taxlaw-2793	284	9	china	GPE
taxlaw-2793	285	1	qfii	NORP
taxlaw-2793	287	1	china	GPE
taxlaw-2793	288	1	china	GPE
taxlaw-2793	288	2	chinese	NORP
taxlaw-2793	288	3	fpi	ORG
taxlaw-2793	288	4	china	GPE
taxlaw-2793	289	1	recent years	DATE
taxlaw-2793	289	2	fpi	ORG
taxlaw-2793	289	3	70	CARDINAL
taxlaw-2793	290	1	yan zhou	PERSON
taxlaw-2793	290	2	blackstone	PERSON
taxlaw-2793	290	3	pudong	GPE
taxlaw-2793	290	4	china	GPE
taxlaw-2793	290	5	aug. 18, 2009	DATE
taxlaw-2793	290	6	feb. 14, 2010	DATE
taxlaw-2793	291	1	71	CARDINAL
taxlaw-2793	292	1	supra	PERSON
taxlaw-2793	293	1	72	CARDINAL
taxlaw-2793	294	1	shang zi han	PERSON
taxlaw-2793	295	1	2009	DATE
taxlaw-2793	295	2	9	CARDINAL
taxlaw-2793	295	3	the ministry of commerce	ORG
taxlaw-2793	295	4	mar. 5, 2009	DATE
taxlaw-2793	295	5	o’melveny & myers	ORG
taxlaw-2793	295	6	china	GPE
taxlaw-2793	295	7	mar. 17, 2009	DATE
taxlaw-2793	296	1	73	CARDINAL
taxlaw-2793	297	1	kehong wu	PERSON
taxlaw-2793	297	2	qfii	NORP
taxlaw-2793	297	3	chinese	NORP
taxlaw-2793	298	1	mandarin	LANGUAGE
taxlaw-2793	298	2	2	CARDINAL
taxlaw-2793	298	3	china	GPE
taxlaw-2793	298	4	shewai shuiwu	PERSON
taxlaw-2793	298	5	73	DATE
taxlaw-2793	298	6	73–76	DATE
taxlaw-2793	298	7	2008	DATE
taxlaw-2793	299	1	74	CARDINAL
taxlaw-2793	301	1	75	CARDINAL
taxlaw-2793	302	1	kehong	PERSON
taxlaw-2793	302	2	73	CARDINAL
taxlaw-2793	302	3	74–75	CARDINAL
taxlaw-2793	303	1	76	DATE
taxlaw-2793	304	1	109	CARDINAL
taxlaw-2793	305	1	2010	DATE
taxlaw-2793	305	2	63	CARDINAL
taxlaw-2793	305	3	fpi	ORG
taxlaw-2793	307	1	china	GPE
taxlaw-2793	307	2	iit	GPE
taxlaw-2793	307	3	two	CARDINAL
taxlaw-2793	307	4	iit	GPE
taxlaw-2793	308	1	china	GPE
taxlaw-2793	308	2	china	GPE
taxlaw-2793	308	3	china.83	ORG
taxlaw-2793	308	4	77	DATE
taxlaw-2793	309	1	nat’l	NORP
taxlaw-2793	309	2	sept. 10, 1980	DATE
taxlaw-2793	309	3	dec. 29, 2007	DATE
taxlaw-2793	309	4	feb. 14, 2010	DATE
taxlaw-2793	310	1	the state council	ORG
taxlaw-2793	310	2	2008	DATE
taxlaw-2793	310	3	jan. 28, 1994	DATE
taxlaw-2793	310	4	feb. 14, 2010	DATE
taxlaw-2793	313	1	iit	GPE
taxlaw-2793	313	2	77	CARDINAL
taxlaw-2793	313	3	iit	GPE
taxlaw-2793	313	4	77	CARDINAL
taxlaw-2793	314	1	79	CARDINAL
taxlaw-2793	314	2	iit	GPE
taxlaw-2793	314	3	77	DATE
taxlaw-2793	315	1	1	CARDINAL
taxlaw-2793	315	2	77	CARDINAL
taxlaw-2793	316	1	2	CARDINAL
taxlaw-2793	316	2	3	DATE
taxlaw-2793	316	3	6	CARDINAL
taxlaw-2793	316	4	80	CARDINAL
taxlaw-2793	316	5	77	DATE
taxlaw-2793	317	1	1. 81	CARDINAL
taxlaw-2793	318	1	guo shui fa	PERSON
taxlaw-2793	319	1	162	CARDINAL
taxlaw-2793	320	1	the ministry of commerce	ORG
taxlaw-2793	320	2	nov. 6, 2006	DATE
taxlaw-2793	321	1	4	CARDINAL
taxlaw-2793	321	2	wei cui	PERSON
taxlaw-2793	321	3	china	GPE
taxlaw-2793	321	4	45	CARDINAL
taxlaw-2793	321	5	int’l 977	PRODUCT
taxlaw-2793	321	6	2007	DATE
taxlaw-2793	322	1	82	CARDINAL
taxlaw-2793	323	1	1	CARDINAL
taxlaw-2793	323	2	china	GPE
taxlaw-2793	323	3	less than 90 days	DATE
taxlaw-2793	323	4	the year	DATE
taxlaw-2793	323	5	2	CARDINAL
taxlaw-2793	323	6	3	CARDINAL
taxlaw-2793	323	7	chinese	NORP
taxlaw-2793	324	1	77	DATE
taxlaw-2793	325	1	7	CARDINAL
taxlaw-2793	325	2	1	CARDINAL
taxlaw-2793	325	3	183 days	DATE
taxlaw-2793	326	1	83	DATE
taxlaw-2793	326	2	iit	GPE
taxlaw-2793	326	3	77	DATE
taxlaw-2793	327	1	3	CARDINAL
taxlaw-2793	327	2	77	CARDINAL
taxlaw-2793	327	3	4	CARDINAL
taxlaw-2793	327	4	5	CARDINAL
taxlaw-2793	327	5	64	CARDINAL
taxlaw-2793	329	1	1:46	TIME
taxlaw-2793	329	2	income.85	PERSON
taxlaw-2793	329	3	chinese	NORP
taxlaw-2793	330	1	china	GPE
taxlaw-2793	330	2	chinese	NORP
taxlaw-2793	331	1	china	GPE
taxlaw-2793	331	2	fpi	ORG
taxlaw-2793	331	3	china	GPE
taxlaw-2793	332	1	84	CARDINAL
taxlaw-2793	333	1	li jinyan	PERSON
taxlaw-2793	333	2	china	GPE
taxlaw-2793	333	3	26-year-old	DATE
taxlaw-2793	333	4	43	CARDINAL
taxlaw-2793	333	5	int’l 297	PRODUCT
taxlaw-2793	333	6	297	CARDINAL
taxlaw-2793	333	7	2006	DATE
taxlaw-2793	334	1	85	CARDINAL
taxlaw-2793	334	2	iit	GPE
taxlaw-2793	334	3	77	DATE
taxlaw-2793	335	1	6	CARDINAL
taxlaw-2793	336	1	6th	ORDINAL
taxlaw-2793	336	2	nat’l people’s	GPE
taxlaw-2793	336	3	apr. 12, 1986	DATE
taxlaw-2793	336	4	jan. 1, 1987	DATE
taxlaw-2793	337	1	26	CARDINAL
taxlaw-2793	338	1	2	CARDINAL
taxlaw-2793	338	2	july 2009	DATE
taxlaw-2793	338	3	http://yijian.chinalaw.gov.cn/lismspro/law_download/fulltext/1248161068168.doc	ORG
taxlaw-2793	338	4	feb. 14, 2010	DATE
taxlaw-2793	339	1	87	CARDINAL
taxlaw-2793	340	1	article 1of	LAW
taxlaw-2793	341	1	china	GPE
taxlaw-2793	342	1	12	CARDINAL
taxlaw-2793	343	1	2	CARDINAL
taxlaw-2793	344	1	wei cui	PERSON
taxlaw-2793	344	2	china	GPE
taxlaw-2793	344	3	46	CARDINAL
taxlaw-2793	344	4	int’l 625	PRODUCT
taxlaw-2793	344	5	2007	DATE
taxlaw-2793	346	1	89	CARDINAL
taxlaw-2793	347	1	lawrence sussman	PERSON
taxlaw-2793	347	2	o’melveny & myers	ORG
taxlaw-2793	347	3	shaolin luo	PERSON
taxlaw-2793	347	4	simpson thacher & bartlett	ORG
taxlaw-2793	347	5	beijing	GPE
taxlaw-2793	347	6	china	GPE
taxlaw-2793	347	7	nov. 23, 2009	DATE
taxlaw-2793	348	1	2010	DATE
taxlaw-2793	348	2	a. statutory	PERSON
taxlaw-2793	348	3	90	CARDINAL
taxlaw-2793	348	4	first	ORDINAL
taxlaw-2793	348	5	1981,91	CARDINAL
taxlaw-2793	348	6	chinese	NORP
taxlaw-2793	349	1	chinese	NORP
taxlaw-2793	349	2	40%),92	CARDINAL
taxlaw-2793	349	3	20%	PERCENT
taxlaw-2793	349	4	china.93	PRODUCT
taxlaw-2793	350	1	1981	DATE
taxlaw-2793	350	2	chinese	NORP
taxlaw-2793	351	1	1991	DATE
taxlaw-2793	351	2	china	GPE
taxlaw-2793	352	1	only 90	CARDINAL
taxlaw-2793	353	1	chinese	NORP
taxlaw-2793	354	1	the state council	ORG
taxlaw-2793	355	1	91	CARDINAL
taxlaw-2793	357	1	nat’l people’s	GPE
taxlaw-2793	358	1	dec. 13, 1981	DATE
taxlaw-2793	358	2	jan. 1, 1982	DATE
taxlaw-2793	358	3	feb. 14, 2010	DATE
taxlaw-2793	359	1	1981	DATE
taxlaw-2793	360	1	nat’l people’s	GPE
taxlaw-2793	361	1	april 9, 1991	DATE
taxlaw-2793	361	2	july 1, 1991	DATE
taxlaw-2793	361	3	feb. 14, 2010	DATE
taxlaw-2793	362	1	1991	DATE
taxlaw-2793	363	1	92	CARDINAL
taxlaw-2793	363	2	1981	DATE
taxlaw-2793	363	3	91	CARDINAL
taxlaw-2793	364	1	1-3	CARDINAL
taxlaw-2793	365	1	93	CARDINAL
taxlaw-2793	366	1	d.	NORP
taxlaw-2793	367	1	11	CARDINAL
taxlaw-2793	368	1	94	CARDINAL
taxlaw-2793	369	1	the ministry of finance	ORG
taxlaw-2793	369	2	feb. 21, 1982	DATE
taxlaw-2793	369	3	feb. 14, 2010	DATE
taxlaw-2793	370	1	1982	DATE
taxlaw-2793	371	1	95	CARDINAL
taxlaw-2793	372	1	china	GPE
taxlaw-2793	374	1	66	CARDINAL
taxlaw-2793	376	1	1981	DATE
taxlaw-2793	376	2	establishment,97	DATE
taxlaw-2793	377	1	1991	DATE
taxlaw-2793	377	2	2003	DATE
taxlaw-2793	377	3	vc fund	ORG
taxlaw-2793	378	1	2007	DATE
taxlaw-2793	379	1	first	ORDINAL
taxlaw-2793	381	1	101	CARDINAL
taxlaw-2793	383	1	96	CARDINAL
taxlaw-2793	383	2	1991	DATE
taxlaw-2793	383	3	91	CARDINAL
taxlaw-2793	384	1	19	CARDINAL
taxlaw-2793	385	1	chinese	NORP
taxlaw-2793	385	2	chinese	NORP
taxlaw-2793	385	3	china	GPE
taxlaw-2793	385	4	chinese	NORP
taxlaw-2793	386	1	the state council	ORG
taxlaw-2793	386	2	june 30, 1991	DATE
taxlaw-2793	386	3	july 1, 1991	DATE
taxlaw-2793	387	1	6	CARDINAL
taxlaw-2793	387	2	feb. 14, 2010	DATE
taxlaw-2793	388	1	1991	DATE
taxlaw-2793	389	1	97	CARDINAL
taxlaw-2793	389	2	1982	DATE
taxlaw-2793	389	3	ir	ORG
taxlaw-2793	389	4	supra	PERSON
taxlaw-2793	389	5	94	CARDINAL
taxlaw-2793	390	1	2(1	CARDINAL
taxlaw-2793	391	1	98	CARDINAL
taxlaw-2793	392	1	1	CARDINAL
taxlaw-2793	392	2	2	CARDINAL
taxlaw-2793	392	3	3	CARDINAL
taxlaw-2793	393	1	1991	DATE
taxlaw-2793	393	2	feitl ir	PERSON
taxlaw-2793	393	3	96	CARDINAL
taxlaw-2793	394	1	4	CARDINAL
taxlaw-2793	394	2	99	CARDINAL
taxlaw-2793	395	1	d.	NORP
taxlaw-2793	396	1	3	CARDINAL
taxlaw-2793	396	2	100	CARDINAL
taxlaw-2793	397	1	12	CARDINAL
taxlaw-2793	398	1	5	CARDINAL
taxlaw-2793	398	2	101	CARDINAL
taxlaw-2793	400	1	67	CARDINAL
taxlaw-2793	406	1	1981	DATE
taxlaw-2793	406	2	1991	DATE
taxlaw-2793	406	3	two	CARDINAL
taxlaw-2793	409	1	two	CARDINAL
taxlaw-2793	410	1	u.s.	GPE
taxlaw-2793	410	2	oecd	ORG
taxlaw-2793	411	1	chinese	NORP
taxlaw-2793	413	1	102	CARDINAL
taxlaw-2793	414	1	103	CARDINAL
taxlaw-2793	415	1	1982	DATE
taxlaw-2793	415	2	ir	ORG
taxlaw-2793	415	3	supra	PERSON
taxlaw-2793	415	4	94	CARDINAL
taxlaw-2793	416	1	2	CARDINAL
taxlaw-2793	416	2	105	CARDINAL
taxlaw-2793	418	1	d.	NORP
taxlaw-2793	419	1	4	CARDINAL
taxlaw-2793	419	2	1991	DATE
taxlaw-2793	419	3	feitl ir	PERSON
taxlaw-2793	419	4	96	CARDINAL
taxlaw-2793	420	1	2	CARDINAL
taxlaw-2793	420	2	107	CARDINAL
taxlaw-2793	421	1	higgins	PERSON
taxlaw-2793	421	2	312	CARDINAL
taxlaw-2793	421	3	212	CARDINAL
taxlaw-2793	421	4	chang hsiao liang	PERSON
taxlaw-2793	422	1	comm’r	CARDINAL
taxlaw-2793	422	2	23	CARDINAL
taxlaw-2793	422	3	1955	DATE
taxlaw-2793	422	4	ross	PERSON
taxlaw-2793	422	5	supra	PERSON
taxlaw-2793	422	6	13	CARDINAL
taxlaw-2793	422	7	295	CARDINAL
taxlaw-2793	422	8	oecd	ORG
taxlaw-2793	423	1	68	CARDINAL
taxlaw-2793	425	1	two	CARDINAL
taxlaw-2793	427	1	1996	DATE
taxlaw-2793	428	1	109	CARDINAL
taxlaw-2793	428	2	china	GPE
taxlaw-2793	428	3	china	GPE
taxlaw-2793	429	1	the beijing state tax bureau	ORG
taxlaw-2793	429	2	30%	PERCENT
taxlaw-2793	429	3	33%	PERCENT
taxlaw-2793	429	4	9.9%	PERCENT
taxlaw-2793	429	5	10%	PERCENT
taxlaw-2793	429	6	108	CARDINAL
taxlaw-2793	430	1	supra	PERSON
taxlaw-2793	430	2	100–103	CARDINAL
taxlaw-2793	431	1	109	CARDINAL
taxlaw-2793	431	2	guo shui fa	PERSON
taxlaw-2793	432	1	212	CARDINAL
taxlaw-2793	432	2	china	GPE
taxlaw-2793	433	1	nov. 20, 1996	DATE
taxlaw-2793	434	1	guo shui fa	PERSON
taxlaw-2793	435	1	212	CARDINAL
taxlaw-2793	436	1	110	CARDINAL
taxlaw-2793	439	1	jing guo shui	PERSON
taxlaw-2793	440	1	1997	DATE
taxlaw-2793	440	2	27	CARDINAL
taxlaw-2793	441	1	china	GPE
taxlaw-2793	441	2	the beijing state tax bureau	ORG
taxlaw-2793	441	3	jan. 27, 1997	DATE
taxlaw-2793	442	1	113	CARDINAL
taxlaw-2793	443	1	guo fa	PERSON
taxlaw-2793	444	1	2000	CARDINAL
taxlaw-2793	444	2	37	CARDINAL
taxlaw-2793	444	3	2010	DATE
taxlaw-2793	444	4	shanghai	GPE
taxlaw-2793	444	5	u.s.	GPE
taxlaw-2793	444	6	at least the 1940s	DATE
taxlaw-2793	444	7	u.s.	GPE
taxlaw-2793	444	8	u.s.	GPE
taxlaw-2793	444	9	u.s.	GPE
taxlaw-2793	444	10	u.s.	GPE
taxlaw-2793	444	11	1996	DATE
taxlaw-2793	445	1	second	ORDINAL
taxlaw-2793	445	2	2003120	DATE
taxlaw-2793	445	3	the start of 2003	DATE
taxlaw-2793	445	4	china	GPE
taxlaw-2793	445	5	the state council	ORG
taxlaw-2793	445	6	nov. 18, 2000	DATE
taxlaw-2793	446	1	114	CARDINAL
taxlaw-2793	446	2	hu shui wai	PERSON
taxlaw-2793	447	1	1997	DATE
taxlaw-2793	447	2	90	CARDINAL
taxlaw-2793	448	1	china	GPE
taxlaw-2793	448	2	the shanghai state	ORG
taxlaw-2793	448	3	july 11, 1997	DATE
taxlaw-2793	449	1	shui wai	PERSON
taxlaw-2793	450	1	90	CARDINAL
taxlaw-2793	451	1	115	CARDINAL
taxlaw-2793	452	1	u.s.	GPE
taxlaw-2793	452	2	u.s.	GPE
taxlaw-2793	452	3	u.s.	GPE
taxlaw-2793	453	1	20	CARDINAL
taxlaw-2793	453	2	151	CARDINAL
taxlaw-2793	453	3	162	CARDINAL
taxlaw-2793	453	4	1953	DATE
taxlaw-2793	453	5	aff’d	ORG
taxlaw-2793	453	6	221	CARDINAL
taxlaw-2793	453	7	227	CARDINAL
taxlaw-2793	453	8	9th	ORDINAL
taxlaw-2793	453	9	1955	DATE
taxlaw-2793	454	1	116	CARDINAL
taxlaw-2793	455	1	guo shui fa	PERSON
taxlaw-2793	456	1	212	CARDINAL
taxlaw-2793	456	2	109	CARDINAL
taxlaw-2793	456	3	117	CARDINAL
taxlaw-2793	457	1	neill v. comm’r	PERSON
taxlaw-2793	457	2	46	CARDINAL
taxlaw-2793	457	3	197	CARDINAL
taxlaw-2793	457	4	1942	DATE
taxlaw-2793	457	5	34	CARDINAL
taxlaw-2793	457	6	894	CARDINAL
taxlaw-2793	457	7	1960	DATE
taxlaw-2793	458	1	118	CARDINAL
taxlaw-2793	458	2	de amodio	PERSON
taxlaw-2793	458	3	34	CARDINAL
taxlaw-2793	459	1	904–905	CARDINAL
taxlaw-2793	459	2	20	CARDINAL
taxlaw-2793	459	3	151	CARDINAL
taxlaw-2793	459	4	1953	DATE
taxlaw-2793	460	1	119	CARDINAL
taxlaw-2793	460	2	hu shui wai	PERSON
taxlaw-2793	461	1	90	CARDINAL
taxlaw-2793	461	2	114	CARDINAL
taxlaw-2793	461	3	daily	DATE
taxlaw-2793	462	1	120	CARDINAL
taxlaw-2793	463	1	guo shui fa	PERSON
taxlaw-2793	464	1	2003	DATE
taxlaw-2793	464	2	61	CARDINAL
taxlaw-2793	464	3	june 4, 2003	DATE
taxlaw-2793	465	1	guo shui fa	PERSON
taxlaw-2793	466	1	2003	DATE
taxlaw-2793	466	2	61	CARDINAL
taxlaw-2793	467	1	121	CARDINAL
taxlaw-2793	468	1	supra section i.b	PERSON
taxlaw-2793	468	2	70 columbia	GPE
taxlaw-2793	470	1	1:46	TIME
taxlaw-2793	470	2	a few months later	DATE
taxlaw-2793	470	3	2003	DATE
taxlaw-2793	470	4	chinese	NORP
taxlaw-2793	473	1	2003	DATE
taxlaw-2793	473	2	china	GPE
taxlaw-2793	473	3	daily	DATE
taxlaw-2793	473	4	china	GPE
taxlaw-2793	473	5	fivcie.127	PERSON
taxlaw-2793	474	1	china	GPE
taxlaw-2793	475	1	chinese	NORP
taxlaw-2793	475	2	vc fund	ORG
taxlaw-2793	476	1	2003	DATE
taxlaw-2793	476	2	122	CARDINAL
taxlaw-2793	476	3	guo shui fa	PERSON
taxlaw-2793	477	1	2003	DATE
taxlaw-2793	477	2	61	CARDINAL
taxlaw-2793	477	3	120	CARDINAL
taxlaw-2793	478	1	123	CARDINAL
taxlaw-2793	479	1	124	CARDINAL
taxlaw-2793	481	1	1991	DATE
taxlaw-2793	481	2	ir	ORG
taxlaw-2793	481	3	96	CARDINAL
taxlaw-2793	482	1	7	CARDINAL
taxlaw-2793	483	1	126	CARDINAL
taxlaw-2793	484	1	guo shui fa	PERSON
taxlaw-2793	485	1	2003	DATE
taxlaw-2793	485	2	61	CARDINAL
taxlaw-2793	485	3	120	CARDINAL
taxlaw-2793	486	1	127	CARDINAL
taxlaw-2793	488	1	chinese	NORP
taxlaw-2793	489	1	50	CARDINAL
taxlaw-2793	489	2	52	DATE
taxlaw-2793	489	3	the ministry of foreign trade and econ	ORG
taxlaw-2793	489	4	coop.	ORG
taxlaw-2793	489	5	aug. 7, 1995	DATE
taxlaw-2793	489	6	aug. 7, 1995	DATE
taxlaw-2793	489	7	feb. 14, 2010	DATE
taxlaw-2793	490	1	2010	DATE
taxlaw-2793	490	2	71	CARDINAL
taxlaw-2793	490	3	china	GPE
taxlaw-2793	492	1	1996	DATE
taxlaw-2793	492	2	2003	DATE
taxlaw-2793	492	3	vc	ORG
taxlaw-2793	492	4	china	GPE
taxlaw-2793	492	5	2003	DATE
taxlaw-2793	497	1	1996	DATE
taxlaw-2793	497	2	2003	DATE
taxlaw-2793	498	1	fpi	ORG
taxlaw-2793	499	1	2003	DATE
taxlaw-2793	500	1	129	CARDINAL
taxlaw-2793	501	1	2009	DATE
taxlaw-2793	503	1	130	CARDINAL
taxlaw-2793	504	1	98	CARDINAL
taxlaw-2793	505	1	131	CARDINAL
taxlaw-2793	506	1	guo shui fa	PERSON
taxlaw-2793	507	1	2003	DATE
taxlaw-2793	507	2	61	CARDINAL
taxlaw-2793	507	3	120	CARDINAL
taxlaw-2793	508	1	132	CARDINAL
taxlaw-2793	509	1	supra	PERSON
taxlaw-2793	509	2	105–107	CARDINAL
taxlaw-2793	510	1	72	CARDINAL
taxlaw-2793	511	1	chinese	NORP
taxlaw-2793	511	2	2003	DATE
taxlaw-2793	511	3	rules134	PERSON
taxlaw-2793	511	4	1991	DATE
taxlaw-2793	511	5	january 1	DATE
taxlaw-2793	511	6	2008.136	CARDINAL
taxlaw-2793	511	7	2003	DATE
taxlaw-2793	511	8	133	CARDINAL
taxlaw-2793	512	1	lawrence sussman	PERSON
taxlaw-2793	512	2	min huang	PERSON
taxlaw-2793	512	3	the beijing office of o’melveny & myers	ORG
taxlaw-2793	513	1	134	CARDINAL
taxlaw-2793	514	1	guo shui fa	PERSON
taxlaw-2793	515	1	2003	DATE
taxlaw-2793	515	2	61	CARDINAL
taxlaw-2793	515	3	120	CARDINAL
taxlaw-2793	515	4	135	CARDINAL
taxlaw-2793	518	1	feb. 14, 2010	DATE
taxlaw-2793	519	1	136	CARDINAL
taxlaw-2793	520	1	1991	DATE
taxlaw-2793	520	2	feitl ir	PERSON
taxlaw-2793	520	3	96	CARDINAL
taxlaw-2793	521	1	7	CARDINAL
taxlaw-2793	523	1	137	CARDINAL
taxlaw-2793	525	1	kevin wang	PERSON
taxlaw-2793	525	2	49	CARDINAL
taxlaw-2793	525	3	int’l 742	PERSON
taxlaw-2793	525	4	742–43	DATE
taxlaw-2793	525	5	2008	DATE
taxlaw-2793	527	1	138	CARDINAL
taxlaw-2793	528	1	71	CARDINAL
taxlaw-2793	528	2	the ministry of commerce	ORG
taxlaw-2793	529	1	2008	DATE
taxlaw-2793	530	1	125	CARDINAL
taxlaw-2793	530	2	nov. 14, 2008	DATE
taxlaw-2793	531	1	139	CARDINAL
taxlaw-2793	532	1	lawrence sussman	PERSON
taxlaw-2793	532	2	o’melveny & myers llp	ORG
taxlaw-2793	532	3	beijing	GPE
taxlaw-2793	532	4	china	GPE
taxlaw-2793	532	5	nov. 23, 2009	DATE
taxlaw-2793	533	1	140	CARDINAL
taxlaw-2793	534	1	2010	DATE
taxlaw-2793	534	2	2003	DATE
taxlaw-2793	536	1	2003	DATE
taxlaw-2793	537	1	2003	DATE
taxlaw-2793	537	2	2003	DATE
taxlaw-2793	538	1	china	GPE
taxlaw-2793	538	2	china	GPE
taxlaw-2793	538	3	china	GPE
taxlaw-2793	540	1	chinese	NORP
taxlaw-2793	541	1	two	CARDINAL
taxlaw-2793	542	1	first	ORDINAL
taxlaw-2793	542	2	the beginning of 2009	DATE
taxlaw-2793	542	3	chinese	NORP
taxlaw-2793	542	4	47	CARDINAL
taxlaw-2793	542	5	47	DATE
taxlaw-2793	542	6	141	CARDINAL
taxlaw-2793	543	1	supra	PERSON
taxlaw-2793	543	2	130–31	DATE
taxlaw-2793	544	1	142	CARDINAL
taxlaw-2793	545	1	supra	PERSON
taxlaw-2793	546	1	143	CARDINAL
taxlaw-2793	547	1	2003	DATE
taxlaw-2793	548	1	guo shui fa	PERSON
taxlaw-2793	549	1	2003	DATE
taxlaw-2793	549	2	61	CARDINAL
taxlaw-2793	549	3	120	CARDINAL
taxlaw-2793	549	4	47	CARDINAL
taxlaw-2793	550	1	144	CARDINAL
taxlaw-2793	550	2	guo shui han	PERSON
taxlaw-2793	551	1	2009	DATE
taxlaw-2793	551	2	47	CARDINAL
taxlaw-2793	552	1	qfii	NORP
taxlaw-2793	552	2	chinese	NORP
taxlaw-2793	552	3	jan. 23, 2009	DATE
taxlaw-2793	553	1	guo shui han	PERSON
taxlaw-2793	554	1	2009	DATE
taxlaw-2793	554	2	47	CARDINAL
taxlaw-2793	555	1	145	CARDINAL
taxlaw-2793	556	1	supra	PERSON
taxlaw-2793	556	2	jinji wei	PERSON
taxlaw-2793	556	3	74 columbia	GPE
taxlaw-2793	559	1	china	GPE
taxlaw-2793	559	2	china	GPE
taxlaw-2793	561	1	china	GPE
taxlaw-2793	562	1	47	DATE
taxlaw-2793	562	2	china	GPE
taxlaw-2793	562	3	47	CARDINAL
taxlaw-2793	562	4	the same week	DATE
taxlaw-2793	563	1	19),150	DATE
taxlaw-2793	563	2	china	GPE
taxlaw-2793	563	3	1	CARDINAL
taxlaw-2793	563	4	china	GPE
taxlaw-2793	563	5	56	CARDINAL
taxlaw-2793	563	6	int’l 275	PRODUCT
taxlaw-2793	563	7	277	CARDINAL
taxlaw-2793	563	8	2009	DATE
taxlaw-2793	565	1	146	CARDINAL
taxlaw-2793	565	2	12	CARDINAL
taxlaw-2793	566	1	147	CARDINAL
taxlaw-2793	567	1	united nations	ORG
taxlaw-2793	567	2	2001	DATE
taxlaw-2793	568	1	14	CARDINAL
taxlaw-2793	568	2	148	CARDINAL
taxlaw-2793	569	1	guo shui han	PERSON
taxlaw-2793	570	1	2009	DATE
taxlaw-2793	570	2	47	CARDINAL
taxlaw-2793	570	3	144	CARDINAL
taxlaw-2793	570	4	149	CARDINAL
taxlaw-2793	572	1	12	CARDINAL
taxlaw-2793	573	1	8	CARDINAL
taxlaw-2793	575	1	150	CARDINAL
taxlaw-2793	575	2	19	CARDINAL
taxlaw-2793	576	1	jan. 20, 2009	DATE
taxlaw-2793	576	2	mar. 1, 2009	DATE
taxlaw-2793	577	1	19	CARDINAL
taxlaw-2793	577	2	vivian jiang & koko tang	ORG
taxlaw-2793	577	3	china	GPE
taxlaw-2793	577	4	2009	DATE
taxlaw-2793	577	5	daily	DATE
taxlaw-2793	577	6	feb. 24, 2009	DATE
taxlaw-2793	577	7	34–35	CARDINAL
taxlaw-2793	578	1	151	CARDINAL
taxlaw-2793	580	1	19	CARDINAL
taxlaw-2793	580	2	150	CARDINAL
taxlaw-2793	581	1	3	CARDINAL
taxlaw-2793	581	2	2010	DATE
taxlaw-2793	581	3	75	CARDINAL
taxlaw-2793	581	4	2	CARDINAL
taxlaw-2793	581	5	quarterly	DATE
taxlaw-2793	581	6	annual	DATE
taxlaw-2793	581	7	china	GPE
taxlaw-2793	581	8	china	GPE
taxlaw-2793	581	9	china.155	GPE
taxlaw-2793	581	10	19	CARDINAL
taxlaw-2793	581	11	china	GPE
taxlaw-2793	581	12	china	GPE
taxlaw-2793	582	1	47	DATE
taxlaw-2793	584	1	china	GPE
taxlaw-2793	584	2	china	GPE
taxlaw-2793	585	1	19.156	CARDINAL
taxlaw-2793	585	2	china	GPE
taxlaw-2793	585	3	19	CARDINAL
taxlaw-2793	585	4	chinese	NORP
taxlaw-2793	587	1	152	CARDINAL
taxlaw-2793	589	1	153	CARDINAL
taxlaw-2793	591	1	12–13	CARDINAL
taxlaw-2793	591	2	154	CARDINAL
taxlaw-2793	592	1	d.	NORP
taxlaw-2793	593	1	13	CARDINAL
taxlaw-2793	593	2	155	CARDINAL
taxlaw-2793	594	1	2	CARDINAL
taxlaw-2793	595	1	51	CARDINAL
taxlaw-2793	596	1	156	CARDINAL
taxlaw-2793	597	1	lawrence sussman	PERSON
taxlaw-2793	597	2	supra	PERSON
taxlaw-2793	597	3	139	CARDINAL
taxlaw-2793	598	1	157	CARDINAL
taxlaw-2793	599	1	19	DATE
taxlaw-2793	599	2	jiang & tang	ORG
taxlaw-2793	599	3	150	CARDINAL
taxlaw-2793	599	4	34	CARDINAL
taxlaw-2793	599	5	peng tao &	ORG
taxlaw-2793	599	6	kim	PERSON
taxlaw-2793	599	7	chinese	NORP
taxlaw-2793	599	8	dec. 2009	DATE
taxlaw-2793	599	9	39–52	CARDINAL
taxlaw-2793	600	1	76	CARDINAL
taxlaw-2793	601	1	1:46 iii	PERSON
taxlaw-2793	601	2	chinese	NORP
taxlaw-2793	603	1	today	DATE
taxlaw-2793	603	2	qfii	NORP
taxlaw-2793	603	3	chinese	NORP
taxlaw-2793	604	1	u.s.	GPE
taxlaw-2793	604	2	chinese	NORP
taxlaw-2793	605	1	china	GPE
taxlaw-2793	608	1	one	CARDINAL
taxlaw-2793	609	1	china	GPE
taxlaw-2793	610	1	some 158	CARDINAL
taxlaw-2793	611	1	supra	PERSON
taxlaw-2793	611	2	67–69	CARDINAL
taxlaw-2793	612	1	159	CARDINAL
taxlaw-2793	613	1	10%	PERCENT
taxlaw-2793	614	1	supra	PERSON
taxlaw-2793	614	2	12	CARDINAL
taxlaw-2793	615	1	160	CARDINAL
taxlaw-2793	616	1	u.s.	GPE
taxlaw-2793	616	2	higgins	PERSON
taxlaw-2793	617	1	higgins	PERSON
taxlaw-2793	617	2	312	CARDINAL
taxlaw-2793	617	3	212	CARDINAL
taxlaw-2793	619	1	u.s.	GPE
taxlaw-2793	620	1	13	CARDINAL
taxlaw-2793	620	2	735–43	DATE
taxlaw-2793	621	1	161	CARDINAL
taxlaw-2793	622	1	2009	DATE
taxlaw-2793	623	1	2010	DATE
taxlaw-2793	623	2	77	CARDINAL
taxlaw-2793	623	3	china	GPE
taxlaw-2793	625	1	two	CARDINAL
taxlaw-2793	626	1	first	ORDINAL
taxlaw-2793	627	1	second	ORDINAL
taxlaw-2793	628	1	second	ORDINAL
taxlaw-2793	628	2	chinese	NORP
taxlaw-2793	629	1	second	ORDINAL
taxlaw-2793	630	1	1	CARDINAL
taxlaw-2793	630	2	one	CARDINAL
taxlaw-2793	630	3	chinese	NORP
taxlaw-2793	631	1	u.s.	GPE
taxlaw-2793	632	1	u.s.	GPE
taxlaw-2793	632	2	1966.163	CARDINAL
taxlaw-2793	632	3	the early 1960s	DATE
taxlaw-2793	632	4	u.s.	GPE
taxlaw-2793	632	5	u.s.	GPE
taxlaw-2793	632	6	u.s.	GPE
taxlaw-2793	632	7	kennedy	PERSON
taxlaw-2793	632	8	johnson	PERSON
taxlaw-2793	632	9	162	CARDINAL
taxlaw-2793	633	1	ross	PERSON
taxlaw-2793	633	2	supra	PERSON
taxlaw-2793	633	3	13	CARDINAL
taxlaw-2793	633	4	288–90	CARDINAL
taxlaw-2793	634	1	163	CARDINAL
taxlaw-2793	635	1	164	CARDINAL
taxlaw-2793	636	1	165	CARDINAL
taxlaw-2793	638	1	d.	NORP
taxlaw-2793	639	1	167	CARDINAL
taxlaw-2793	640	1	u.s.	GPE
taxlaw-2793	640	2	the united states	GPE
taxlaw-2793	640	3	u.s. 78	GPE
taxlaw-2793	641	1	1:46	CARDINAL
taxlaw-2793	641	2	congress	ORG
taxlaw-2793	641	3	u.s.	GPE
taxlaw-2793	641	4	fita	ORG
taxlaw-2793	641	5	u.s.	GPE
taxlaw-2793	641	6	chinese	NORP
taxlaw-2793	641	7	china	GPE
taxlaw-2793	641	8	u.s.	GPE
taxlaw-2793	642	1	the early 1960s,171	DATE
taxlaw-2793	643	1	the last few years	DATE
taxlaw-2793	643	2	china	GPE
taxlaw-2793	643	3	china	GPE
taxlaw-2793	643	4	renminbi	GPE
taxlaw-2793	643	5	china	GPE
taxlaw-2793	644	1	the united states	GPE
taxlaw-2793	644	2	united states	GPE
taxlaw-2793	644	3	united states corporations	ORG
taxlaw-2793	644	4	13	CARDINAL
taxlaw-2793	644	5	1964	DATE
taxlaw-2793	644	6	feb. 14, 2010	DATE
taxlaw-2793	645	1	168	CARDINAL
taxlaw-2793	646	1	the securities and exchange commission	ORG
taxlaw-2793	646	2	the federal reserve	ORG
taxlaw-2793	647	1	169	CARDINAL
taxlaw-2793	648	1	13	CARDINAL
taxlaw-2793	648	2	170	CARDINAL
taxlaw-2793	650	1	191–94	DATE
taxlaw-2793	651	1	171	CARDINAL
taxlaw-2793	652	1	supra	PERSON
taxlaw-2793	652	2	184–89	CARDINAL
taxlaw-2793	653	1	172	CARDINAL
taxlaw-2793	654	1	andrew batson	PERSON
taxlaw-2793	654	2	china	GPE
taxlaw-2793	654	3	wall st	GPE
taxlaw-2793	654	4	j., jan. 16, 2010	GPE
taxlaw-2793	654	5	173	CARDINAL
taxlaw-2793	655	1	prasad & wei	ORG
taxlaw-2793	655	2	supra	PERSON
taxlaw-2793	655	3	59	CARDINAL
taxlaw-2793	655	4	8–12	CARDINAL
taxlaw-2793	655	5	9.2	CARDINAL
taxlaw-2793	655	6	china	GPE
taxlaw-2793	655	7	quarterly	DATE
taxlaw-2793	655	8	2005	DATE
taxlaw-2793	657	1	174	CARDINAL
taxlaw-2793	658	1	prasad & wei	ORG
taxlaw-2793	658	2	supra	PERSON
taxlaw-2793	658	3	59	CARDINAL
taxlaw-2793	658	4	10	CARDINAL
taxlaw-2793	658	5	12	DATE
taxlaw-2793	659	1	175	CARDINAL
taxlaw-2793	661	1	prasad & wei	ORG
taxlaw-2793	661	2	supra	PERSON
taxlaw-2793	661	3	59	CARDINAL
taxlaw-2793	661	4	10	CARDINAL
taxlaw-2793	662	1	79	CARDINAL
taxlaw-2793	662	2	u.s.	GPE
taxlaw-2793	662	3	the 1960s	DATE
taxlaw-2793	662	4	bretton woods system	PERSON
taxlaw-2793	662	5	1920s.178	CARDINAL
taxlaw-2793	662	6	china	GPE
taxlaw-2793	662	7	renminbi.179	NORP
taxlaw-2793	662	8	chinese	NORP
taxlaw-2793	663	1	chinese	NORP
taxlaw-2793	663	2	chinese	NORP
taxlaw-2793	663	3	176	CARDINAL
taxlaw-2793	664	1	michael pettis &	ORG
taxlaw-2793	664	2	logan wright	PERSON
taxlaw-2793	664	3	china	GPE
taxlaw-2793	664	4	july 13, 2008	DATE
taxlaw-2793	664	5	9	CARDINAL
taxlaw-2793	664	6	177	CARDINAL
taxlaw-2793	665	1	september 2008	DATE
taxlaw-2793	665	2	23	CARDINAL
taxlaw-2793	666	1	178	CARDINAL
taxlaw-2793	667	1	michael pettis	PERSON
taxlaw-2793	667	2	south china	LOC
taxlaw-2793	667	3	july 26, 2008	DATE
taxlaw-2793	667	4	12	CARDINAL
taxlaw-2793	667	5	179	CARDINAL
taxlaw-2793	668	1	china	GPE
taxlaw-2793	669	1	andrew peaple	PERSON
taxlaw-2793	669	2	china	GPE
taxlaw-2793	669	3	wall st	PERSON
taxlaw-2793	669	4	j. online	PERSON
taxlaw-2793	669	5	jan. 12, 2010	DATE
taxlaw-2793	669	6	feb. 14, 2010	DATE
taxlaw-2793	670	1	177	CARDINAL
taxlaw-2793	670	2	180	CARDINAL
taxlaw-2793	671	1	china	GPE
taxlaw-2793	671	2	thomas hall	PERSON
taxlaw-2793	671	3	china	GPE
taxlaw-2793	671	4	17	CARDINAL
taxlaw-2793	672	1	j. asian l. 433	PERSON
taxlaw-2793	672	2	464	CARDINAL
taxlaw-2793	672	3	2004	DATE
taxlaw-2793	673	1	181	CARDINAL
taxlaw-2793	674	1	daniel h. rosen &	ORG
taxlaw-2793	674	2	china	GPE
taxlaw-2793	674	3	peterson inst	PERSON
taxlaw-2793	675	1	int’l econ	NORP
taxlaw-2793	676	1	june 2009	DATE
taxlaw-2793	676	2	feb. 14, 2010	DATE
taxlaw-2793	677	1	182	CARDINAL
taxlaw-2793	678	1	hui fa	PERSON
taxlaw-2793	679	1	2009] 30	DATE
taxlaw-2793	680	1	the overseas direct investment of domestic	ORG
taxlaw-2793	680	2	sept. 13, 2009	DATE
taxlaw-2793	680	3	art.4	CARDINAL
taxlaw-2793	681	1	183	CARDINAL
taxlaw-2793	682	1	hui zong fa	PERSON
taxlaw-2793	683	1	142	CARDINAL
taxlaw-2793	683	2	80	CARDINAL
taxlaw-2793	685	1	1:46	TIME
taxlaw-2793	686	1	u.s.	GPE
taxlaw-2793	686	2	the 1960s	DATE
taxlaw-2793	687	1	china	GPE
taxlaw-2793	688	1	american	NORP
taxlaw-2793	689	1	section 864(b)(2	LAW
taxlaw-2793	689	2	higgins	PERSON
taxlaw-2793	689	3	china	GPE
taxlaw-2793	691	1	china	GPE
taxlaw-2793	694	1	2	CARDINAL
taxlaw-2793	694	2	chinese	NORP
taxlaw-2793	695	1	aug. 29, 2008	DATE
taxlaw-2793	696	1	184	CARDINAL
taxlaw-2793	697	1	jian zhu fang	PERSON
taxlaw-2793	698	1	2006	DATE
taxlaw-2793	698	2	171	CARDINAL
taxlaw-2793	699	1	the ministry of commerce	ORG
taxlaw-2793	699	2	aug. 14, 2006	DATE
taxlaw-2793	700	1	185	CARDINAL
taxlaw-2793	701	1	oecd	ORG
taxlaw-2793	702	1	ross	PERSON
taxlaw-2793	702	2	supra	PERSON
taxlaw-2793	702	3	13	CARDINAL
taxlaw-2793	702	4	332	CARDINAL
taxlaw-2793	703	1	186	CARDINAL
taxlaw-2793	704	1	prasad & wei	ORG
taxlaw-2793	704	2	59	CARDINAL
taxlaw-2793	704	3	2010	DATE
taxlaw-2793	704	4	81	CARDINAL
taxlaw-2793	704	5	fpi	PERSON
taxlaw-2793	704	6	china	GPE
taxlaw-2793	704	7	fdi	ORG
taxlaw-2793	704	8	china	GPE
taxlaw-2793	704	9	2008	DATE
taxlaw-2793	709	1	first	ORDINAL
taxlaw-2793	710	1	chinese	NORP
taxlaw-2793	710	2	qfii	NORP
taxlaw-2793	710	3	chinese	NORP
taxlaw-2793	710	4	187	CARDINAL
taxlaw-2793	713	1	190	CARDINAL
taxlaw-2793	714	1	china	GPE
taxlaw-2793	715	1	prasad & wei	ORG
taxlaw-2793	715	2	supra	PERSON
taxlaw-2793	715	3	59	CARDINAL
taxlaw-2793	715	4	18-20	CARDINAL
taxlaw-2793	716	1	191	CARDINAL
taxlaw-2793	717	1	jinyan li	PERSON
taxlaw-2793	717	2	chinese	NORP
taxlaw-2793	717	3	8	CARDINAL
taxlaw-2793	717	4	fla	GPE
taxlaw-2793	718	1	669	CARDINAL
taxlaw-2793	718	2	671–74	CARDINAL
taxlaw-2793	718	3	2007	DATE
taxlaw-2793	719	1	192	CARDINAL
taxlaw-2793	720	1	678–79	DATE
taxlaw-2793	721	1	193	CARDINAL
taxlaw-2793	722	1	677	CARDINAL
taxlaw-2793	722	2	690–91	CARDINAL
taxlaw-2793	723	1	194	CARDINAL
taxlaw-2793	724	1	supra	PERSON
taxlaw-2793	724	2	186–90	DATE
taxlaw-2793	725	1	195	CARDINAL
taxlaw-2793	726	1	december, 2007	DATE
taxlaw-2793	726	2	qfii	NORP
taxlaw-2793	726	3	$10 billion to $30 billion	MONEY
taxlaw-2793	727	1	hou lei	PERSON
taxlaw-2793	727	2	china	GPE
taxlaw-2793	727	3	qfii	NORP
taxlaw-2793	727	4	china daily	ORG
taxlaw-2793	727	5	82	CARDINAL
taxlaw-2793	733	1	second	ORDINAL
taxlaw-2793	734	1	china	GPE
taxlaw-2793	734	2	two	CARDINAL
taxlaw-2793	734	3	25%	PERCENT
taxlaw-2793	734	4	greater than 75%	PERCENT
taxlaw-2793	734	5	china.200	GPE
taxlaw-2793	735	1	feb. 14, 2010	DATE
taxlaw-2793	735	2	jiang yuxia	PERSON
taxlaw-2793	735	3	china	GPE
taxlaw-2793	735	4	qfii	NORP
taxlaw-2793	735	5	u.s.	GPE
taxlaw-2793	735	6	china	GPE
taxlaw-2793	735	7	dec. 10, 2007	DATE
taxlaw-2793	735	8	feb. 14, 2010	DATE
taxlaw-2793	736	1	196	CARDINAL
taxlaw-2793	737	1	li	PERSON
taxlaw-2793	737	2	supra	PERSON
taxlaw-2793	737	3	191	CARDINAL
taxlaw-2793	737	4	696	CARDINAL
taxlaw-2793	737	5	197	CARDINAL
taxlaw-2793	738	1	1991	DATE
taxlaw-2793	738	2	91	CARDINAL
taxlaw-2793	739	1	198	CARDINAL
taxlaw-2793	740	1	li	PERSON
taxlaw-2793	740	2	supra	PERSON
taxlaw-2793	740	3	191	CARDINAL
taxlaw-2793	740	4	690–91	CARDINAL
taxlaw-2793	740	5	199	CARDINAL
taxlaw-2793	741	1	china	GPE
taxlaw-2793	741	2	jian zhou	PERSON
taxlaw-2793	741	3	chinese	NORP
taxlaw-2793	741	4	10	CARDINAL
taxlaw-2793	741	5	touro	ORG
taxlaw-2793	741	6	int’l l. rev	PERSON
taxlaw-2793	741	7	39	DATE
taxlaw-2793	741	8	47–48	CARDINAL
taxlaw-2793	741	9	2000	DATE
taxlaw-2793	742	1	200	CARDINAL
taxlaw-2793	742	2	renqing jin	PERSON
taxlaw-2793	742	3	congress	ORG
taxlaw-2793	742	4	mar. 8, 2007	DATE
taxlaw-2793	742	5	feb. 14, 2010	DATE
taxlaw-2793	743	1	china	GPE
taxlaw-2793	744	1	qinghua xu & a.w.	ORG
taxlaw-2793	744	2	granwell	PERSON
taxlaw-2793	744	3	chinese	NORP
taxlaw-2793	744	4	15	CARDINAL
taxlaw-2793	745	1	8	CARDINAL
taxlaw-2793	745	2	320	CARDINAL
taxlaw-2793	745	3	320–25	DATE
taxlaw-2793	745	4	2006	DATE
taxlaw-2793	746	1	2010	DATE
taxlaw-2793	747	1	chinese	NORP
taxlaw-2793	747	2	today	DATE
taxlaw-2793	747	3	chinese	NORP
taxlaw-2793	749	1	1	CARDINAL
taxlaw-2793	749	2	one	CARDINAL
taxlaw-2793	749	3	201	CARDINAL
taxlaw-2793	752	1	michael knoll	PERSON
taxlaw-2793	752	2	the united states	GPE
taxlaw-2793	752	3	82	CARDINAL
taxlaw-2793	752	4	s. cal	PERSON
taxlaw-2793	753	1	l. rev	PERSON
taxlaw-2793	754	1	703	CARDINAL
taxlaw-2793	754	2	2009	DATE
taxlaw-2793	755	1	202	CARDINAL
taxlaw-2793	756	1	oecd	ORG
taxlaw-2793	756	2	3	CARDINAL
taxlaw-2793	757	1	5(7	CARDINAL
taxlaw-2793	758	1	203	CARDINAL
taxlaw-2793	758	2	alan r. bromberg &	PERSON
taxlaw-2793	758	3	e. ribstein	PERSON
taxlaw-2793	758	4	bromberg	PERSON
taxlaw-2793	758	5	§§	ORG
taxlaw-2793	758	6	32	DATE
taxlaw-2793	758	7	aspen	GPE
taxlaw-2793	758	8	27th	CARDINAL
taxlaw-2793	758	9	2009	DATE
taxlaw-2793	759	1	204	CARDINAL
taxlaw-2793	760	1	84	CARDINAL
taxlaw-2793	761	1	1:46	TIME
taxlaw-2793	762	1	section 875	LAW
taxlaw-2793	762	2	u.s.	GPE
taxlaw-2793	762	3	the united states	GPE
taxlaw-2793	763	1	section 875	LAW
taxlaw-2793	763	2	1936,208	CARDINAL
taxlaw-2793	763	3	u.s.	GPE
taxlaw-2793	763	4	section 875	LAW
taxlaw-2793	763	5	section 875	LAW
taxlaw-2793	763	6	205	CARDINAL
taxlaw-2793	764	1	u.s.	GPE
taxlaw-2793	765	1	tenn.	GPE
taxlaw-2793	765	2	ann	ORG
taxlaw-2793	766	1	67-4806(a	CARDINAL
taxlaw-2793	766	2	67	CARDINAL
taxlaw-2793	766	3	tenn.	ORG
taxlaw-2793	768	1	ltr	PERSON
taxlaw-2793	770	1	97	CARDINAL
taxlaw-2793	770	2	dec. 2, 1997	DATE
taxlaw-2793	770	3	http://www.tn.gov/revenue/rulings/fae/97-49fe.pdf	ORG
taxlaw-2793	770	4	feb. 14, 2010	DATE
taxlaw-2793	771	1	206	CARDINAL
taxlaw-2793	772	1	875	CARDINAL
taxlaw-2793	772	2	2009	DATE
taxlaw-2793	773	1	207	CARDINAL
taxlaw-2793	774	1	comm’r	CARDINAL
taxlaw-2793	774	2	72	CARDINAL
taxlaw-2793	774	3	386	CARDINAL
taxlaw-2793	774	4	1979	DATE
taxlaw-2793	774	5	u.s.	GPE
taxlaw-2793	774	6	u.s.	GPE
taxlaw-2793	775	1	u.s.	GPE
taxlaw-2793	776	1	treas	GPE
taxlaw-2793	778	1	2008	DATE
taxlaw-2793	779	1	208	CARDINAL
taxlaw-2793	780	1	1936	DATE
taxlaw-2793	781	1	209	CARDINAL
taxlaw-2793	782	1	cantrell & cochrane, ltd.	ORG
taxlaw-2793	782	2	19 b.t.a	QUANTITY
taxlaw-2793	782	3	16	CARDINAL
taxlaw-2793	782	4	22–25	CARDINAL
taxlaw-2793	782	5	1930	DATE
taxlaw-2793	782	6	irish	NORP
taxlaw-2793	782	7	u.s.	GPE
taxlaw-2793	782	8	u.s.	GPE
taxlaw-2793	782	9	irish	NORP
taxlaw-2793	782	10	u.s.	GPE
taxlaw-2793	783	1	24	CARDINAL
taxlaw-2793	783	2	1955	DATE
taxlaw-2793	784	1	210	CARDINAL
taxlaw-2793	785	1	w.c. johnston	PERSON
taxlaw-2793	785	2	24	CARDINAL
taxlaw-2793	786	1	922–23	CARDINAL
taxlaw-2793	787	1	211	CARDINAL
taxlaw-2793	788	1	wroblewski v. brucher	PERSON
taxlaw-2793	788	2	550	CARDINAL
taxlaw-2793	788	3	742	CARDINAL
taxlaw-2793	789	1	w.d. okla	GPE
taxlaw-2793	789	2	1982	DATE
taxlaw-2793	789	3	evans v. galardi	PERSON
taxlaw-2793	789	4	546	CARDINAL
taxlaw-2793	789	5	313	CARDINAL
taxlaw-2793	789	6	1976	DATE
taxlaw-2793	789	7	bromberg & ribstein	ORG
taxlaw-2793	789	8	203	CARDINAL
taxlaw-2793	789	9	1.03	CARDINAL
taxlaw-2793	789	10	11.03	CARDINAL
taxlaw-2793	789	11	14.02	CARDINAL
taxlaw-2793	789	12	212	CARDINAL
taxlaw-2793	790	1	u.s.	GPE
taxlaw-2793	792	1	v. united states	GPE
taxlaw-2793	792	2	301	CARDINAL
taxlaw-2793	792	3	200	CARDINAL
taxlaw-2793	792	4	9th	ORDINAL
taxlaw-2793	792	5	1962	DATE
taxlaw-2793	792	6	robert unger	PERSON
taxlaw-2793	792	7	t.c.	PERSON
taxlaw-2793	792	8	1990-15	DATE
taxlaw-2793	792	9	aff’d	ORG
taxlaw-2793	792	10	unger v. comm’r	PERSON
taxlaw-2793	792	11	936	CARDINAL
taxlaw-2793	792	12	1316	DATE
taxlaw-2793	792	13	d.c	GPE
taxlaw-2793	792	14	cir	ORG
taxlaw-2793	792	15	1991	DATE
taxlaw-2793	793	1	2010	DATE
taxlaw-2793	793	2	85	CARDINAL
taxlaw-2793	795	1	section 875	LAW
taxlaw-2793	797	1	u.s.	GPE
taxlaw-2793	798	1	u.s.	GPE
taxlaw-2793	798	2	section 875	LAW
taxlaw-2793	799	1	u.s.	GPE
taxlaw-2793	799	2	u.s.	GPE
taxlaw-2793	801	1	first	ORDINAL
taxlaw-2793	802	1	second	ORDINAL
taxlaw-2793	802	2	section 1231	LAW
taxlaw-2793	806	1	u.s.	GPE
taxlaw-2793	806	2	section 1446	LAW
taxlaw-2793	806	3	213	CARDINAL
taxlaw-2793	807	1	u.s.	GPE
taxlaw-2793	807	2	laura e. cunningham &	PERSON
taxlaw-2793	807	3	noel b. cunningham	PERSON
taxlaw-2793	807	4	subchapter k	PERSON
taxlaw-2793	807	5	west 3d ed	ORG
taxlaw-2793	807	6	2006	DATE
taxlaw-2793	808	1	214	CARDINAL
taxlaw-2793	809	1	1446	CARDINAL
taxlaw-2793	809	2	2009	DATE
taxlaw-2793	810	1	86	CARDINAL
taxlaw-2793	813	1	u.s.	GPE
taxlaw-2793	815	1	flowthrough	GPE
taxlaw-2793	816	1	section 875	LAW
taxlaw-2793	816	2	flowthrough	GPE
taxlaw-2793	816	3	215	CARDINAL
taxlaw-2793	817	1	205	CARDINAL
taxlaw-2793	818	1	216	CARDINAL
taxlaw-2793	819	1	oecd	ORG
taxlaw-2793	819	2	3	CARDINAL
taxlaw-2793	820	1	24(3	CARDINAL
taxlaw-2793	821	1	217	CARDINAL
taxlaw-2793	823	1	875	CARDINAL
taxlaw-2793	823	2	one	CARDINAL
taxlaw-2793	823	3	u.s.	GPE
taxlaw-2793	824	1	unger	GPE
taxlaw-2793	824	2	supra	PERSON
taxlaw-2793	824	3	212	CARDINAL
taxlaw-2793	828	1	the united states	GPE
taxlaw-2793	830	1	2010	DATE
taxlaw-2793	830	2	87	CARDINAL
taxlaw-2793	831	1	2	CARDINAL
taxlaw-2793	831	2	china	GPE
taxlaw-2793	831	3	china	GPE
taxlaw-2793	833	1	chinese	NORP
taxlaw-2793	834	1	china	GPE
taxlaw-2793	835	1	chinese	NORP
taxlaw-2793	837	1	robert unger	PERSON
taxlaw-2793	837	2	t.c.	PERSON
taxlaw-2793	837	3	1990-15	DATE
taxlaw-2793	837	4	90	CARDINAL
taxlaw-2793	838	1	218	CARDINAL
taxlaw-2793	840	1	88	CARDINAL
taxlaw-2793	840	2	627–29	CARDINAL
taxlaw-2793	840	3	630	CARDINAL
taxlaw-2793	840	4	219	CARDINAL
taxlaw-2793	843	1	88	CARDINAL
taxlaw-2793	845	1	chinese	NORP
taxlaw-2793	845	2	china	GPE
taxlaw-2793	846	1	chinese	NORP
taxlaw-2793	847	1	one	CARDINAL
taxlaw-2793	848	1	china	GPE
taxlaw-2793	849	1	2003	DATE
taxlaw-2793	852	1	china	GPE
taxlaw-2793	852	2	220	CARDINAL
taxlaw-2793	853	1	chinese	NORP
taxlaw-2793	853	2	supra	PERSON
taxlaw-2793	853	3	1	CARDINAL
taxlaw-2793	853	4	25%	PERCENT
taxlaw-2793	853	5	10%	PERCENT
taxlaw-2793	853	6	2	CARDINAL
taxlaw-2793	854	1	221	CARDINAL
taxlaw-2793	855	1	u.s.	GPE
taxlaw-2793	856	1	andrew w. needham &	PERSON
taxlaw-2793	856	2	beth adams	PERSON
taxlaw-2793	857	1	735	CARDINAL
taxlaw-2793	857	2	2005	DATE
taxlaw-2793	858	1	2010	DATE
taxlaw-2793	861	1	chinese	NORP
taxlaw-2793	861	2	today	DATE
taxlaw-2793	862	1	first	ORDINAL
taxlaw-2793	862	2	chinese	NORP
taxlaw-2793	864	1	chinese	NORP
taxlaw-2793	864	2	chinese	NORP
taxlaw-2793	865	1	two	CARDINAL
taxlaw-2793	867	1	first	ORDINAL
taxlaw-2793	867	2	china	GPE
taxlaw-2793	868	1	chinese	NORP
taxlaw-2793	870	1	222	CARDINAL
taxlaw-2793	871	1	guo shui fa	PERSON
taxlaw-2793	872	1	212	CARDINAL
taxlaw-2793	873	1	supra	PERSON
taxlaw-2793	873	2	109–19	CARDINAL
taxlaw-2793	874	1	223	CARDINAL
taxlaw-2793	875	1	supra	PERSON
taxlaw-2793	875	2	155–56	CARDINAL
taxlaw-2793	876	1	90	CARDINAL
taxlaw-2793	879	1	one	CARDINAL
taxlaw-2793	879	2	two	CARDINAL