id	sid	eid	entity	type
taxlaw-2813	1	1	oecd	ORG
taxlaw-2813	1	2	andrew p. morriss	PERSON
taxlaw-2813	2	1	1961	DATE
taxlaw-2813	2	2	oecd	ORG
taxlaw-2813	5	1	oecd	ORG
taxlaw-2813	5	2	oecd	ORG
taxlaw-2813	5	3	the 1990s	DATE
taxlaw-2813	9	1	oecd	ORG
taxlaw-2813	10	1	d. paul jones	PERSON
taxlaw-2813	10	2	jr. & charlene a. jones chairholder	ORG
taxlaw-2813	10	3	university of alabama	ORG
taxlaw-2813	10	4	george washington university	ORG
taxlaw-2813	10	5	george mason university	ORG
taxlaw-2813	10	6	bozeman	GPE
taxlaw-2813	10	7	montana	GPE
taxlaw-2813	11	1	a.b. princeton university	ORG
taxlaw-2813	11	2	j.d.	GPE
taxlaw-2813	11	3	m.pub.aff.	GPE
taxlaw-2813	11	4	university of texas	ORG
taxlaw-2813	11	5	ph.d	ORG
taxlaw-2813	12	1	massachusetts institute of technology	ORG
taxlaw-2813	13	1	james bryce	PERSON
taxlaw-2813	13	2	charlotte ku	PERSON
taxlaw-2813	13	3	richard rahn	PERSON
taxlaw-2813	13	4	timothy ridley	PERSON
taxlaw-2813	14	1	ph.d	ORG
taxlaw-2813	14	2	george mason university	ORG
taxlaw-2813	15	1	2	CARDINAL
taxlaw-2813	15	2	3 ii	CARDINAL
taxlaw-2813	17	1	5 iii	QUANTITY
taxlaw-2813	18	1	15	CARDINAL
taxlaw-2813	18	2	15	CARDINAL
taxlaw-2813	18	3	23	CARDINAL
taxlaw-2813	19	1	agasint	ORG
taxlaw-2813	20	1	33	CARDINAL
taxlaw-2813	20	2	33	CARDINAL
taxlaw-2813	20	3	39	CARDINAL
taxlaw-2813	20	4	48	CARDINAL
taxlaw-2813	20	5	56	CARDINAL
taxlaw-2813	20	6	56	CARDINAL
taxlaw-2813	21	1	56	CARDINAL
taxlaw-2813	21	2	57	CARDINAL
taxlaw-2813	21	3	d.	NORP
taxlaw-2813	22	1	58	CARDINAL
taxlaw-2813	22	2	64 2012	DATE
taxlaw-2813	22	3	3	CARDINAL
taxlaw-2813	22	4	oecd	ORG
taxlaw-2813	22	5	1961	DATE
taxlaw-2813	23	1	oecd	ORG
taxlaw-2813	24	1	anne-marie	PERSON
taxlaw-2813	24	2	oecd	ORG
taxlaw-2813	25	1	oecd	ORG
taxlaw-2813	25	2	more than one	CARDINAL
taxlaw-2813	25	3	oecd	ORG
taxlaw-2813	25	4	the united states	GPE
taxlaw-2813	25	5	europe	LOC
taxlaw-2813	28	1	oecd	ORG
taxlaw-2813	29	1	oecd	ORG
taxlaw-2813	31	1	oecd	ORG
taxlaw-2813	31	2	1	CARDINAL
taxlaw-2813	31	3	oecd	ORG
taxlaw-2813	31	4	oecd	ORG
taxlaw-2813	31	5	oct. 2, 2011	DATE
taxlaw-2813	32	1	european	NORP
taxlaw-2813	32	2	oecd	ORG
taxlaw-2813	32	3	oct. 2, 2011	DATE
taxlaw-2813	33	1	european	NORP
taxlaw-2813	33	2	1948	DATE
taxlaw-2813	33	3	world war ii	EVENT
taxlaw-2813	34	1	2	CARDINAL
taxlaw-2813	34	2	anne-marie slaughter	PERSON
taxlaw-2813	34	3	46	DATE
taxlaw-2813	34	4	2004	DATE
taxlaw-2813	35	1	thomas rixen	PERSON
taxlaw-2813	35	2	99	CARDINAL
taxlaw-2813	35	3	2008	DATE
taxlaw-2813	36	1	4	CARDINAL
taxlaw-2813	36	2	allison christians	PERSON
taxlaw-2813	36	3	oecd	ORG
taxlaw-2813	36	4	5 nw	QUANTITY
taxlaw-2813	36	5	j. l. & soc	ORG
taxlaw-2813	37	1	19 (2010	DATE
taxlaw-2813	38	1	5	CARDINAL
taxlaw-2813	38	2	allison christians	PERSON
taxlaw-2813	38	3	18	CARDINAL
taxlaw-2813	39	1	j. int’l l. 99	PERSON
taxlaw-2813	39	2	100	CARDINAL
taxlaw-2813	39	3	2009	DATE
taxlaw-2813	39	4	oecd	ORG
taxlaw-2813	39	5	oecd	ORG
taxlaw-2813	40	1	oecd	ORG
taxlaw-2813	41	1	oecd	ORG
taxlaw-2813	42	1	nordic	NORP
taxlaw-2813	43	1	bergh & margareta dackehag	ORG
taxlaw-2813	43	2	oecd	ORG
taxlaw-2813	44	1	159	CARDINAL
taxlaw-2813	44	2	2010	DATE
taxlaw-2813	45	1	6	CARDINAL
taxlaw-2813	46	1	britain	GPE
taxlaw-2813	46	2	bermuda	ORG
taxlaw-2813	46	3	the cayman islands	GPE
taxlaw-2813	46	4	guernsey	GPE
taxlaw-2813	46	5	jersey	GPE
taxlaw-2813	46	6	turks	NORP
taxlaw-2813	46	7	caicos	NORP
taxlaw-2813	48	1	4 columbia journal	PERCENT
taxlaw-2813	49	1	oecd	ORG
taxlaw-2813	52	1	oecd	ORG
taxlaw-2813	57	1	oecd	ORG
taxlaw-2813	58	1	world war ii	EVENT
taxlaw-2813	60	1	alexander jr.	PERSON
taxlaw-2813	61	1	25	CARDINAL
taxlaw-2813	61	2	fordham	ORG
taxlaw-2813	61	3	int’l l. j. 215	PERSON
taxlaw-2813	61	4	224	CARDINAL
taxlaw-2813	61	5	2001-2002	DATE
taxlaw-2813	62	1	7	CARDINAL
taxlaw-2813	63	1	phillip brown	PERSON
taxlaw-2813	63	2	hugh lauder &	ORG
taxlaw-2813	63	3	david ashton	PERSON
taxlaw-2813	63	4	2010	DATE
taxlaw-2813	64	1	8	CARDINAL
taxlaw-2813	64	2	robert z. aliber	PERSON
taxlaw-2813	64	3	14	CARDINAL
taxlaw-2813	64	4	5th	ORDINAL
taxlaw-2813	64	5	1987	DATE
taxlaw-2813	64	6	the last hundred years	DATE
taxlaw-2813	66	1	dilip k. ghosh & edgar ortiz	PERSON
taxlaw-2813	66	2	2	DATE
taxlaw-2813	66	3	dilip k. ghosh &	PERSON
taxlaw-2813	66	4	edgar ortiz eds.	PERSON
taxlaw-2813	66	5	1997	DATE
taxlaw-2813	66	6	mira wilkins	PERSON
taxlaw-2813	66	7	the united states	GPE
taxlaw-2813	66	8	1945-2000	DATE
taxlaw-2813	66	9	the united states	GPE
taxlaw-2813	66	10	18,	PERCENT
taxlaw-2813	66	11	22	DATE
taxlaw-2813	66	12	geoffrey jones & lina galvez-munoz	ORG
taxlaw-2813	66	13	2002	DATE
taxlaw-2813	66	14	the early 1960s	DATE
taxlaw-2813	66	15	u.s.	GPE
taxlaw-2813	66	16	2012	DATE
taxlaw-2813	66	17	5	CARDINAL
taxlaw-2813	68	1	irs	ORG
taxlaw-2813	68	2	americans	NORP
taxlaw-2813	68	3	swiss	NORP
taxlaw-2813	68	4	1967	DATE
taxlaw-2813	68	5	1971,9	CARDINAL
taxlaw-2813	68	6	australia	GPE
taxlaw-2813	68	7	1970s,10	CARDINAL
taxlaw-2813	68	8	irs	ORG
taxlaw-2813	68	9	1973	DATE
taxlaw-2813	68	10	miami	GPE
taxlaw-2813	68	11	american	NORP
taxlaw-2813	69	1	irs	ORG
taxlaw-2813	69	2	miami	GPE
taxlaw-2813	73	1	the 1980s	DATE
taxlaw-2813	73	2	oecd	ORG
taxlaw-2813	76	1	one	CARDINAL
taxlaw-2813	76	2	zaire	GPE
taxlaw-2813	77	1	oecd	ORG
taxlaw-2813	77	2	europe	LOC
taxlaw-2813	77	3	asia	LOC
taxlaw-2813	77	4	atlantic	LOC
taxlaw-2813	77	5	pacific oceans	LOC
taxlaw-2813	78	1	1962	DATE
taxlaw-2813	79	1	9	CARDINAL
taxlaw-2813	79	2	the netherlands antilles	LOC
taxlaw-2813	81	1	98th cong	ORG
taxlaw-2813	82	1	31-32	CARDINAL
taxlaw-2813	82	2	1983	DATE
taxlaw-2813	82	3	william j. anderson	PERSON
taxlaw-2813	83	1	10	CARDINAL
taxlaw-2813	83	2	156	CARDINAL
taxlaw-2813	83	3	11	CARDINAL
taxlaw-2813	83	4	146	CARDINAL
taxlaw-2813	83	5	12	CARDINAL
taxlaw-2813	83	6	a. o’hara & larry	ORG
taxlaw-2813	83	7	e. ribstein	PERSON
taxlaw-2813	83	8	2009	DATE
taxlaw-2813	86	1	allison christians	PERSON
taxlaw-2813	86	2	87	CARDINAL
taxlaw-2813	87	1	l. j. 1407,	PERSON
taxlaw-2813	87	2	1407	DATE
taxlaw-2813	87	3	2012	DATE
taxlaw-2813	88	1	6	CARDINAL
taxlaw-2813	91	1	one	CARDINAL
taxlaw-2813	93	1	three	CARDINAL
taxlaw-2813	94	1	first	ORDINAL
taxlaw-2813	95	1	one	CARDINAL
taxlaw-2813	99	1	second	ORDINAL
taxlaw-2813	102	1	third	ORDINAL
taxlaw-2813	102	2	13	CARDINAL
taxlaw-2813	102	3	andrew p. morriss	PERSON
taxlaw-2813	102	4	102	CARDINAL
taxlaw-2813	102	5	110–12	DATE
taxlaw-2813	102	6	andrew p. morriss	PERSON
taxlaw-2813	103	1	aei	ORG
taxlaw-2813	103	2	2010	DATE
taxlaw-2813	104	1	one	CARDINAL
taxlaw-2813	104	2	harvard	ORG
taxlaw-2813	104	3	u.s.	GPE
taxlaw-2813	105	1	elizabeth warren	PERSON
taxlaw-2813	117	1	elizabeth warren	PERSON
taxlaw-2813	117	2	elizabeth warren	PERSON
taxlaw-2813	117	3	american	NORP
taxlaw-2813	117	4	moveon.org	ORG
taxlaw-2813	117	5	sept. 21, 2011	DATE
taxlaw-2813	119	1	8	CARDINAL
taxlaw-2813	119	2	62–63	DATE
taxlaw-2813	121	1	14	CARDINAL
taxlaw-2813	122	1	97th	CARDINAL
taxlaw-2813	123	1	54	CARDINAL
taxlaw-2813	123	2	1981	DATE
taxlaw-2813	123	3	dan rostenkowski	PERSON
taxlaw-2813	125	1	congress	ORG
taxlaw-2813	126	1	15	CARDINAL
taxlaw-2813	126	2	thad dunning	PERSON
taxlaw-2813	126	3	2008	DATE
taxlaw-2813	127	1	2012	DATE
taxlaw-2813	127	2	7	CARDINAL
taxlaw-2813	128	1	chicago	GPE
taxlaw-2813	128	2	indonesia	GPE
taxlaw-2813	130	1	17	CARDINAL
taxlaw-2813	130	2	london	GPE
taxlaw-2813	130	3	new york	GPE
taxlaw-2813	131	1	19	CARDINAL
taxlaw-2813	131	2	california	GPE
taxlaw-2813	131	3	north dakota	GPE
taxlaw-2813	134	1	1986	DATE
taxlaw-2813	134	2	the same year	DATE
taxlaw-2813	134	3	wilson	ORG
taxlaw-2813	136	1	21	CARDINAL
taxlaw-2813	136	2	16	CARDINAL
taxlaw-2813	136	3	oecd	ORG
taxlaw-2813	139	1	steven hiatt	PERSON
taxlaw-2813	139	2	13	CARDINAL
taxlaw-2813	139	3	24	DATE
taxlaw-2813	139	4	steven hiatt ed	PERSON
taxlaw-2813	139	5	2007	DATE
taxlaw-2813	140	1	17	CARDINAL
taxlaw-2813	140	2	8	CARDINAL
taxlaw-2813	140	3	181	CARDINAL
taxlaw-2813	140	4	london	GPE
taxlaw-2813	140	5	new york	GPE
taxlaw-2813	140	6	margaret ackrill & leslie hannah	ORG
taxlaw-2813	140	7	1690–1996	CARDINAL
taxlaw-2813	140	8	215	CARDINAL
taxlaw-2813	140	9	2001	DATE
taxlaw-2813	140	10	london	GPE
taxlaw-2813	141	1	18	CARDINAL
taxlaw-2813	141	2	john gapper	PERSON
taxlaw-2813	141	3	n.y.	GPE
taxlaw-2813	141	4	mag	NORP
taxlaw-2813	141	5	mar. 18, 2007	DATE
taxlaw-2813	141	6	http://nymag.com/guides/london/29440	GPE
taxlaw-2813	141	7	new york	GPE
taxlaw-2813	141	8	london	GPE
taxlaw-2813	142	1	19	CARDINAL
taxlaw-2813	142	2	daniel drezner	PERSON
taxlaw-2813	142	3	nov. 1, 2000	DATE
taxlaw-2813	142	4	64	DATE
taxlaw-2813	142	5	66	CARDINAL
taxlaw-2813	143	1	20	CARDINAL
taxlaw-2813	143	2	george r. zodrow & peter mieszkowski	PERSON
taxlaw-2813	143	3	19	CARDINAL
taxlaw-2813	143	4	j. urb	PERSON
taxlaw-2813	144	1	356	CARDINAL
taxlaw-2813	144	2	1986	DATE
taxlaw-2813	145	1	21	CARDINAL
taxlaw-2813	145	2	john d. wilson	PERSON
taxlaw-2813	145	3	19	CARDINAL
taxlaw-2813	145	4	j. urb	PERSON
taxlaw-2813	146	1	296	CARDINAL
taxlaw-2813	146	2	1986	DATE
taxlaw-2813	147	1	22	CARDINAL
taxlaw-2813	147	2	john d. wilson	PERSON
taxlaw-2813	147	3	52	CARDINAL
taxlaw-2813	147	4	1999	DATE
taxlaw-2813	148	1	8 columbia	PERCENT
taxlaw-2813	151	1	26	CARDINAL
taxlaw-2813	152	1	philipp genschel & peter schwarz	ORG
taxlaw-2813	152	2	9	CARDINAL
taxlaw-2813	152	3	339	CARDINAL
taxlaw-2813	152	4	2011	DATE
taxlaw-2813	153	1	23	CARDINAL
taxlaw-2813	155	1	richard e. wagner	PERSON
taxlaw-2813	155	2	3 (2007	DATE
taxlaw-2813	155	3	alain deneault	PERSON
taxlaw-2813	155	4	31 (2011	DATE
taxlaw-2813	157	1	simon james	PERSON
taxlaw-2813	157	2	34	CARDINAL
taxlaw-2813	157	3	39-40	CARDINAL
taxlaw-2813	157	4	margaret lamb	PERSON
taxlaw-2813	157	5	andrew lymer	PERSON
taxlaw-2813	157	6	judith freedman & simon james eds.	ORG
taxlaw-2813	157	7	2005	DATE
taxlaw-2813	159	1	william h. hoyt	PERSON
taxlaw-2813	159	2	nash	PERSON
taxlaw-2813	160	1	30	CARDINAL
taxlaw-2813	160	2	j. urb	PERSON
taxlaw-2813	160	3	econ	ORG
taxlaw-2813	161	1	123	CARDINAL
taxlaw-2813	161	2	1991	DATE
taxlaw-2813	161	3	nash	PERSON
taxlaw-2813	161	4	hans-werner sinn	PERSON
taxlaw-2813	161	5	europe	LOC
taxlaw-2813	162	1	41	CARDINAL
taxlaw-2813	163	1	j. pol.	PERSON
taxlaw-2813	164	1	85	CARDINAL
taxlaw-2813	164	2	99	CARDINAL
taxlaw-2813	164	3	1994	DATE
taxlaw-2813	165	1	european	NORP
taxlaw-2813	167	1	ravi kanbur & michael	ORG
taxlaw-2813	167	2	jeux sans frontières	PERSON
taxlaw-2813	167	3	83	CARDINAL
taxlaw-2813	169	1	rev	PERSON
taxlaw-2813	169	2	877	CARDINAL
taxlaw-2813	169	3	1993	DATE
taxlaw-2813	170	1	thomas rixen	PERSON
taxlaw-2813	170	2	17	CARDINAL
taxlaw-2813	170	3	447	CARDINAL
taxlaw-2813	170	4	2011	DATE
taxlaw-2813	170	5	http://ssrn.com/abstract=1488066	ORG
taxlaw-2813	172	1	24	CARDINAL
taxlaw-2813	172	2	christians	NORP
taxlaw-2813	172	3	supra	PERSON
taxlaw-2813	172	4	5	CARDINAL
taxlaw-2813	172	5	104	CARDINAL
taxlaw-2813	173	1	25	CARDINAL
taxlaw-2813	173	2	christian	NORP
taxlaw-2813	173	3	3	CARDINAL
taxlaw-2813	173	4	2009	DATE
taxlaw-2813	174	1	26	CARDINAL
taxlaw-2813	175	1	raymond w. baker	PERSON
taxlaw-2813	176	1	raymond w. baker	PERSON
taxlaw-2813	176	2	52	CARDINAL
taxlaw-2813	176	3	1977	DATE
taxlaw-2813	178	1	192	CARDINAL
taxlaw-2813	179	1	saddam hussein	PERSON
taxlaw-2813	180	1	128	CARDINAL
taxlaw-2813	182	1	119	CARDINAL
taxlaw-2813	184	1	billions	CARDINAL
taxlaw-2813	184	2	1,	PERCENT
taxlaw-2813	184	3	11	DATE
taxlaw-2813	184	4	t]ax	NORP
taxlaw-2813	184	5	at least us$50 billion	MONEY
taxlaw-2813	185	1	annual	DATE
taxlaw-2813	186	1	2012	DATE
taxlaw-2813	186	2	9	CARDINAL
taxlaw-2813	194	1	patterns.29	ORG
taxlaw-2813	194	2	oecd	ORG
taxlaw-2813	196	1	gaddafi	PERSON
taxlaw-2813	196	2	libya	GPE
taxlaw-2813	196	3	assad	ORG
taxlaw-2813	196	4	syria	GPE
taxlaw-2813	196	5	oecd	ORG
taxlaw-2813	199	1	frode brevik & manfred	ORG
taxlaw-2813	199	2	136	CARDINAL
taxlaw-2813	200	1	103	CARDINAL
taxlaw-2813	201	1	james m. buchanan	PERSON
taxlaw-2813	201	2	geoffrey brennan	PERSON
taxlaw-2813	202	1	geoffrey brennan & james	ORG
taxlaw-2813	202	2	m. buchanan	PERSON
taxlaw-2813	202	3	a fiscal constitution	CARDINAL
taxlaw-2813	202	4	1980	DATE
taxlaw-2813	202	5	james m. buchanan & richard abel musgrave	PERSON
taxlaw-2813	202	6	two	CARDINAL
taxlaw-2813	202	7	24	CARDINAL
taxlaw-2813	202	8	2001	DATE
taxlaw-2813	203	1	27	CARDINAL
taxlaw-2813	203	2	3	CARDINAL
taxlaw-2813	203	3	32–54	DATE
taxlaw-2813	204	1	christians	NORP
taxlaw-2813	205	1	christians	NORP
taxlaw-2813	205	2	supra	PERSON
taxlaw-2813	205	3	4	CARDINAL
taxlaw-2813	205	4	24–25	CARDINAL
taxlaw-2813	205	5	$40–100 billion	MONEY
taxlaw-2813	205	6	$1.4 trillion	MONEY
taxlaw-2813	205	7	2009	DATE
taxlaw-2813	205	8	the united states	GPE
taxlaw-2813	206	1	28	CARDINAL
taxlaw-2813	206	2	the central african republic’s	ORG
taxlaw-2813	206	3	jean-bedel	PERSON
taxlaw-2813	206	4	1977	DATE
taxlaw-2813	206	5	twelve-year	DATE
taxlaw-2813	206	6	uganda	GPE
taxlaw-2813	206	7	idi amin dada	PERSON
taxlaw-2813	207	1	dec. 17, 1977	DATE
taxlaw-2813	208	1	$20 million	MONEY
taxlaw-2813	208	2	only $250 million	MONEY
taxlaw-2813	209	1	eighty kilometer	QUANTITY
taxlaw-2813	209	2	berengo	ORG
taxlaw-2813	210	1	brian titley	PERSON
taxlaw-2813	210	2	99	CARDINAL
taxlaw-2813	210	3	1997	DATE
taxlaw-2813	211	1	29	CARDINAL
taxlaw-2813	211	2	oecd	ORG
taxlaw-2813	212	1	oecd	ORG
taxlaw-2813	213	1	bergh & dackehag	ORG
taxlaw-2813	213	2	5	CARDINAL
taxlaw-2813	213	3	4	CARDINAL
taxlaw-2813	213	4	10	CARDINAL
taxlaw-2813	213	5	columbia	ORG
taxlaw-2813	213	6	saddam hussein’s	PERSON
taxlaw-2813	213	7	iraq	GPE
taxlaw-2813	214	1	rod blagojevich	PERSON
taxlaw-2813	214	2	illinois32	GPE
taxlaw-2813	214	3	britain33	GPE
taxlaw-2813	214	4	the european union	ORG
taxlaw-2813	215	1	34	CARDINAL
taxlaw-2813	218	1	second	ORDINAL
taxlaw-2813	222	1	britain	GPE
taxlaw-2813	222	2	30	CARDINAL
taxlaw-2813	222	3	raf casert	PERSON
taxlaw-2813	222	4	syria	GPE
taxlaw-2813	222	5	boston globe	GPE
taxlaw-2813	222	6	oct. 6, 2011	DATE
taxlaw-2813	222	7	eu	ORG
taxlaw-2813	222	8	syrian	NORP
taxlaw-2813	222	9	brooke masters & david dombey	ORG
taxlaw-2813	222	10	gaddafi	PERSON
taxlaw-2813	222	11	mar. 9, 2011	DATE
taxlaw-2813	222	12	2011	DATE
taxlaw-2813	222	13	libyan	NORP
taxlaw-2813	223	1	saddam	PERSON
taxlaw-2813	223	2	may 25, 2003	DATE
taxlaw-2813	223	3	http://www.telegraph.co.uk/news/worldnews/middleeast/iraq/1431114/saddamsparades-of-dead-babies-are-exposed-as-a-cynical-charade.html	GPE
taxlaw-2813	224	1	iraq	GPE
taxlaw-2813	224	2	joy gordon	PERSON
taxlaw-2813	224	3	the united states	GPE
taxlaw-2813	224	4	iraq	GPE
taxlaw-2813	224	5	2010	DATE
taxlaw-2813	225	1	32	CARDINAL
taxlaw-2813	225	2	elizabeth brackett	PERSON
taxlaw-2813	225	3	rod blagojevich	PERSON
taxlaw-2813	225	4	2009	DATE
taxlaw-2813	225	5	illinois	GPE
taxlaw-2813	226	1	33	CARDINAL
taxlaw-2813	226	2	john f. burns	PERSON
taxlaw-2813	226	3	britain	GPE
taxlaw-2813	226	4	n.y.	GPE
taxlaw-2813	226	5	may 19, 2009	DATE
taxlaw-2813	226	6	mps	PERSON
taxlaw-2813	227	1	34	CARDINAL
taxlaw-2813	228	1	two-thirds	CARDINAL
taxlaw-2813	228	2	the 1970s and	DATE
taxlaw-2813	228	3	1980s	DATE
taxlaw-2813	228	4	one	CARDINAL
taxlaw-2813	228	5	eu	ORG
taxlaw-2813	228	6	about £250	MONEY
taxlaw-2813	228	7	the 1990s	DATE
taxlaw-2813	229	1	david r. stead	PERSON
taxlaw-2813	229	2	oct. 25, 2011	DATE
taxlaw-2813	230	1	35	CARDINAL
taxlaw-2813	230	2	oecd	ORG
taxlaw-2813	231	1	oecd	ORG
taxlaw-2813	231	2	21	CARDINAL
taxlaw-2813	231	3	10 (2011	DATE
taxlaw-2813	232	1	6	CARDINAL
taxlaw-2813	232	2	oecd	ORG
taxlaw-2813	232	3	emp’t	ORG
taxlaw-2813	232	4	19, 2004	DATE
taxlaw-2813	233	1	richard teather	PERSON
taxlaw-2813	233	2	2005	DATE
taxlaw-2813	234	1	2012	DATE
taxlaw-2813	234	2	11 1960s	DATE
taxlaw-2813	234	3	early 1970s	DATE
taxlaw-2813	234	4	one hundred percent	PERCENT
taxlaw-2813	235	1	36	CARDINAL
taxlaw-2813	237	1	the united states	GPE
taxlaw-2813	237	2	the internal revenue service	ORG
taxlaw-2813	237	3	irs	ORG
taxlaw-2813	237	4	irs	ORG
taxlaw-2813	237	5	the department of commerce	ORG
taxlaw-2813	237	6	british	NORP
taxlaw-2813	237	7	britain	GPE
taxlaw-2813	237	8	the british treasury	ORG
taxlaw-2813	237	9	britain	GPE
taxlaw-2813	237	10	the bank of england	ORG
taxlaw-2813	237	11	control.39	PERSON
taxlaw-2813	237	12	one	CARDINAL
taxlaw-2813	237	13	another.40	GPE
taxlaw-2813	238	1	u.s.	GPE
taxlaw-2813	238	2	continental european	ORG
taxlaw-2813	238	3	world war ii	EVENT
taxlaw-2813	238	4	u.s.	GPE
taxlaw-2813	238	5	u.s.	GPE
taxlaw-2813	238	6	1987	DATE
taxlaw-2813	238	7	u.s.	GPE
taxlaw-2813	238	8	u.s.	GPE
taxlaw-2813	238	9	36	CARDINAL
taxlaw-2813	238	10	martin daunton	PERSON
taxlaw-2813	238	11	britain	GPE
taxlaw-2813	238	12	2007	DATE
taxlaw-2813	239	1	the united states	GPE
taxlaw-2813	239	2	ninety-one percent	PERCENT
taxlaw-2813	239	3	the 1960s	DATE
taxlaw-2813	240	1	thomas piketty &	PERSON
taxlaw-2813	240	2	emmanuel saez	PERSON
taxlaw-2813	240	3	u.s.	GPE
taxlaw-2813	241	1	21	CARDINAL
taxlaw-2813	241	2	j. econ	PERSON
taxlaw-2813	242	1	persp	PERSON
taxlaw-2813	243	1	3	CARDINAL
taxlaw-2813	243	2	13	DATE
taxlaw-2813	243	3	2007	DATE
taxlaw-2813	244	1	37	CARDINAL
taxlaw-2813	245	1	u.s.	GPE
taxlaw-2813	245	2	french	NORP
taxlaw-2813	246	1	38	CARDINAL
taxlaw-2813	247	1	craig m. boise	PERSON
taxlaw-2813	247	2	14	CARDINAL
taxlaw-2813	247	3	mason l. rev	PERSON
taxlaw-2813	247	4	667	CARDINAL
taxlaw-2813	247	5	2007	DATE
taxlaw-2813	248	1	39	CARDINAL
taxlaw-2813	248	2	march 25, 1969	DATE
taxlaw-2813	248	3	the british national archives	ORG
taxlaw-2813	248	4	british	NORP
taxlaw-2813	249	1	40	CARDINAL
taxlaw-2813	249	2	andrew p. morriss	PERSON
taxlaw-2813	249	3	15	CARDINAL
taxlaw-2813	249	4	15	CARDINAL
taxlaw-2813	249	5	2010	DATE
taxlaw-2813	249	6	craig m. boise & andrew	PERSON
taxlaw-2813	249	7	p. morriss	PERSON
taxlaw-2813	249	8	the netherlands antilles	LOC
taxlaw-2813	249	9	45 tex	QUANTITY
taxlaw-2813	249	10	int’l l. j. 377	PERSON
taxlaw-2813	249	11	409–414	CARDINAL
taxlaw-2813	249	12	2009	DATE
taxlaw-2813	249	13	419–426	DATE
taxlaw-2813	249	14	1970s	DATE
taxlaw-2813	250	1	41	CARDINAL
taxlaw-2813	250	2	eric helleiner	PERSON
taxlaw-2813	250	3	bretton woods	PERSON
taxlaw-2813	250	4	the 1990s	DATE
taxlaw-2813	250	5	56–58	CARDINAL
taxlaw-2813	250	6	1994	DATE
taxlaw-2813	251	1	42	CARDINAL
taxlaw-2813	251	2	boise & morriss	ORG
taxlaw-2813	251	3	supra	PERSON
taxlaw-2813	251	4	40	CARDINAL
taxlaw-2813	251	5	419–26	CARDINAL
taxlaw-2813	251	6	12	CARDINAL
taxlaw-2813	251	7	columbia	ORG
taxlaw-2813	252	1	two	CARDINAL
taxlaw-2813	252	2	u.s.	GPE
taxlaw-2813	252	3	the national league and american league	ORG
taxlaw-2813	252	4	the american league	ORG
taxlaw-2813	256	1	spain	GPE
taxlaw-2813	256	2	europa soccer league	ORG
taxlaw-2813	256	3	u.s.–canadian	NORP
taxlaw-2813	256	4	two	CARDINAL
taxlaw-2813	261	1	indian	NORP
taxlaw-2813	261	2	japanese	NORP
taxlaw-2813	261	3	ireland	GPE
taxlaw-2813	261	4	france	GPE
taxlaw-2813	266	1	payment.46	PERSON
taxlaw-2813	266	2	43	CARDINAL
taxlaw-2813	266	3	american league	ORG
taxlaw-2813	267	1	g. richard mckelvey	PERSON
taxlaw-2813	268	1	44	CARDINAL
taxlaw-2813	268	2	jasmine malone	PERSON
taxlaw-2813	268	3	greek	NORP
taxlaw-2813	268	4	sept. 18, 2011	DATE
taxlaw-2813	268	5	http://www.telegraph.co.uk/finance/financialcrisis/8770940/	NORP
taxlaw-2813	268	6	greek	NORP
taxlaw-2813	268	7	greek	NORP
taxlaw-2813	270	1	a good year	DATE
taxlaw-2813	271	1	the cayman islands	ORG
taxlaw-2813	272	1	cayman islands	GPE
taxlaw-2813	272	2	2	CARDINAL
taxlaw-2813	272	3	ten	CARDINAL
taxlaw-2813	272	4	british	NORP
taxlaw-2813	273	1	45	CARDINAL
taxlaw-2813	274	1	christians	NORP
taxlaw-2813	274	2	supra	PERSON
taxlaw-2813	274	3	5	CARDINAL
taxlaw-2813	274	4	107	CARDINAL
taxlaw-2813	276	1	111	CARDINAL
taxlaw-2813	277	1	46	CARDINAL
taxlaw-2813	277	2	university of helsinki prof	ORG
taxlaw-2813	278	1	marjaana helminen’s	PERSON
taxlaw-2813	278	2	2012	DATE
taxlaw-2813	278	3	13	CARDINAL
taxlaw-2813	281	1	removed.48	ORG
taxlaw-2813	281	2	country.52	GPE
taxlaw-2813	281	3	two	CARDINAL
taxlaw-2813	287	1	marjaana helminen	PERSON
taxlaw-2813	287	2	10	CARDINAL
taxlaw-2813	288	1	47	CARDINAL
taxlaw-2813	288	2	4–7	CARDINAL
taxlaw-2813	288	3	university of michigan	ORG
taxlaw-2813	288	4	john m. olin	PERSON
taxlaw-2813	288	5	http://ssrn.com/ abstract=315373	ORG
taxlaw-2813	288	6	oct. 2, 2011	DATE
taxlaw-2813	291	1	48	CARDINAL
taxlaw-2813	291	2	3	CARDINAL
taxlaw-2813	291	3	62	DATE
taxlaw-2813	292	1	49	CARDINAL
taxlaw-2813	294	1	50	CARDINAL
taxlaw-2813	296	1	a. 51	PERSON
taxlaw-2813	296	2	3	CARDINAL
taxlaw-2813	296	3	61–63	CARDINAL
taxlaw-2813	297	1	52 dagan	QUANTITY
taxlaw-2813	297	2	47	DATE
taxlaw-2813	297	3	10	DATE
taxlaw-2813	297	4	oecd	ORG
taxlaw-2813	298	1	53	CARDINAL
taxlaw-2813	304	1	one	CARDINAL
taxlaw-2813	305	1	14	CARDINAL
taxlaw-2813	306	1	one	CARDINAL
taxlaw-2813	310	1	55	CARDINAL
taxlaw-2813	310	2		CARDINAL
taxlaw-2813	311	1	the united states	GPE
taxlaw-2813	312	1	ireland	GPE
taxlaw-2813	314	1		CARDINAL
taxlaw-2813	316	1	venezuela	GPE
taxlaw-2813	316	2	costa rica	GPE
taxlaw-2813	318	1		CARDINAL
taxlaw-2813	321	1	french	NORP
taxlaw-2813	321	2	french	NORP
taxlaw-2813	321	3	french	NORP
taxlaw-2813	321	4	french	NORP
taxlaw-2813	322	1	three	CARDINAL
taxlaw-2813	323	1		CARDINAL
taxlaw-2813	323	2	54	CARDINAL
taxlaw-2813	323	3	n. gregory mankiw	PERSON
taxlaw-2813	323	4	david romer	PERSON
taxlaw-2813	323	5	david n. weil	PERSON
taxlaw-2813	323	6	107	CARDINAL
taxlaw-2813	324	1	407	CARDINAL
taxlaw-2813	324	2	1992	DATE
taxlaw-2813	324	3	michael kremer	PERSON
taxlaw-2813	324	4	one million	CARDINAL
taxlaw-2813	324	5	b.c.	GPE
taxlaw-2813	324	6	1990	DATE
taxlaw-2813	324	7	108	CARDINAL
taxlaw-2813	324	8	q. j. econ	PERSON
taxlaw-2813	324	9	681	CARDINAL
taxlaw-2813	324	10	1993	DATE
taxlaw-2813	324	11	james c. bennett	PERSON
taxlaw-2813	324	12	english	LANGUAGE
taxlaw-2813	324	13	the twenty-first century	DATE
taxlaw-2813	324	14	english	LANGUAGE
taxlaw-2813	324	15	rafael la porta	PERSON
taxlaw-2813	324	16	florencio lopez de silanes & andrei shleifer	PERSON
taxlaw-2813	324	17	46	CARDINAL
taxlaw-2813	324	18	j. econ	PERSON
taxlaw-2813	326	1	285 (2008	DATE
taxlaw-2813	326	2	richard florida	PERSON
taxlaw-2813	326	3	2002	DATE
taxlaw-2813	327	1	55	CARDINAL
taxlaw-2813	327	2	randall g. holcombe	PERSON
taxlaw-2813	327	3	51(2	CARDINAL
taxlaw-2813	327	4	nat’l tax j. 359	GPE
taxlaw-2813	327	5	368	CARDINAL
taxlaw-2813	327	6	1998	DATE
taxlaw-2813	328	1	2012	DATE
taxlaw-2813	328	2	15	CARDINAL
taxlaw-2813	330	1	the united nations	ORG
taxlaw-2813	333	1	four	CARDINAL
taxlaw-2813	334	1	first	ORDINAL
taxlaw-2813	334	2	coordinate.56	PERSON
taxlaw-2813	334	3	second	ORDINAL
taxlaw-2813	334	4	practices.57 third	ORG
taxlaw-2813	335	1	oecd	ORG
taxlaw-2813	341	1	the twentieth century	DATE
taxlaw-2813	342	1	oecd	ORG
taxlaw-2813	346	1	britain	GPE
taxlaw-2813	346	2	france	GPE
taxlaw-2813	346	3	netherlands	GPE
taxlaw-2813	346	4	germany	GPE
taxlaw-2813	346	5	the united states	GPE
taxlaw-2813	346	6	56	CARDINAL
taxlaw-2813	347	1	2	CARDINAL
taxlaw-2813	347	2	138	CARDINAL
taxlaw-2813	348	1	asia-pacific economic	LOC
taxlaw-2813	348	2	apec	ORG
taxlaw-2813	349	1	142	CARDINAL
taxlaw-2813	351	1	220–221	CARDINAL
taxlaw-2813	352	1	2	CARDINAL
taxlaw-2813	352	2	178	CARDINAL
taxlaw-2813	356	1	58	CARDINAL
taxlaw-2813	357	1	2	CARDINAL
taxlaw-2813	357	2	183	CARDINAL
taxlaw-2813	358	1	16	CARDINAL
taxlaw-2813	359	1	one	CARDINAL
taxlaw-2813	359	2	more than one	CARDINAL
taxlaw-2813	361	1	the united states	GPE
taxlaw-2813	361	2	four	CARDINAL
taxlaw-2813	361	3	the twentieth century	DATE
taxlaw-2813	364	1	the early twentieth	DATE
taxlaw-2813	364	2	59	CARDINAL
taxlaw-2813	364	3	marshall langer	PERSON
taxlaw-2813	364	4	non-u.s.	GPE
taxlaw-2813	364	5	u.s.	GPE
taxlaw-2813	364	6	1983	DATE
taxlaw-2813	364	7	u.s.	GPE
taxlaw-2813	365	1	as many years	DATE
taxlaw-2813	366	1	washington	GPE
taxlaw-2813	366	2	the united states	GPE
taxlaw-2813	367	1	u.s.	GPE
taxlaw-2813	367	2	the united states	GPE
taxlaw-2813	368	1	netherlands antilles	ORG
taxlaw-2813	368	2	chinese	NORP
taxlaw-2813	368	3	russian	NORP
taxlaw-2813	368	4	the united states	GPE
taxlaw-2813	369	1	the netherlands antilles	LOC
taxlaw-2813	371	1	98th cong	ORG
taxlaw-2813	372	1	179	CARDINAL
taxlaw-2813	372	2	1983	DATE
taxlaw-2813	372	3	marshall j. langer	PERSON
taxlaw-2813	373	1	60	CARDINAL
taxlaw-2813	373	2	christians	NORP
taxlaw-2813	373	3	supra	PERSON
taxlaw-2813	373	4	12	CARDINAL
taxlaw-2813	373	5	1412–14	CARDINAL
taxlaw-2813	374	1	61	CARDINAL
taxlaw-2813	374	2	michael w. galligan	PERSON
taxlaw-2813	374	3	four	CARDINAL
taxlaw-2813	374	4	u.s.–france	ORG
taxlaw-2813	374	5	17	CARDINAL
taxlaw-2813	374	6	int’l	PRODUCT
taxlaw-2813	374	7	47	CARDINAL
taxlaw-2813	374	8	48	DATE
taxlaw-2813	374	9	2004	DATE
taxlaw-2813	375	1	62	CARDINAL
taxlaw-2813	375	2	3	CARDINAL
taxlaw-2813	375	3	86	DATE
taxlaw-2813	376	1	britain	GPE
taxlaw-2813	376	2	the mid-nineteenth century	DATE
taxlaw-2813	376	3	the early 1890s	DATE
taxlaw-2813	377	1	carolyn webber & aaron wildavsky	ORG
taxlaw-2813	377	2	309–10	CARDINAL
taxlaw-2813	377	3	1986	DATE
taxlaw-2813	379	1	310	CARDINAL
taxlaw-2813	380	1	the united states	GPE
taxlaw-2813	380	2	woodrow wilson	PERSON
taxlaw-2813	380	3	1913	DATE
taxlaw-2813	381	1	413	CARDINAL
taxlaw-2813	382	1	63	CARDINAL
taxlaw-2813	382	2	british	NORP
taxlaw-2813	382	3	jersey	GPE
taxlaw-2813	382	4	guernsey	GPE
taxlaw-2813	383	1	an estimated three thousand	CARDINAL
taxlaw-2813	383	2	british	NORP
taxlaw-2813	383	3	1834	DATE
taxlaw-2813	383	4	three-quarters	CARDINAL
taxlaw-2813	384	1	raoul lemprière	PERSON
taxlaw-2813	384	2	156	CARDINAL
taxlaw-2813	384	3	1974	DATE
taxlaw-2813	385	1	first	ORDINAL
taxlaw-2813	385	2	prussia	GPE
taxlaw-2813	385	3	austria	GPE
taxlaw-2813	385	4	1899	DATE
taxlaw-2813	386	1	3	CARDINAL
taxlaw-2813	386	2	87	DATE
taxlaw-2813	387	1	2012	DATE
taxlaw-2813	388	1	17	CARDINAL
taxlaw-2813	390	1	salesmen.66	WORK_OF_ART
taxlaw-2813	390	2	the twentieth century	DATE
taxlaw-2813	390	3	1919	DATE
taxlaw-2813	390	4	the international chamber of commerce	ORG
taxlaw-2813	391	1	”68	GPE
taxlaw-2813	391	2	1922	DATE
taxlaw-2813	391	3	issues.69	NORP
taxlaw-2813	391	4	the twentieth century	DATE
taxlaw-2813	391	5	world war ii	EVENT
taxlaw-2813	392	1	the league committee	ORG
taxlaw-2813	392	2	1927	DATE
taxlaw-2813	394	1	1928	DATE
taxlaw-2813	394	2	three	CARDINAL
taxlaw-2813	395	1	64	CARDINAL
taxlaw-2813	397	1	65	CARDINAL
taxlaw-2813	398	1	the united states	GPE
taxlaw-2813	398	2	1909	DATE
taxlaw-2813	398	3	only one percent	PERCENT
taxlaw-2813	399	1	webber & wildavsky	ORG
taxlaw-2813	399	2	supra	PERSON
taxlaw-2813	399	3	62	CARDINAL
taxlaw-2813	399	4	523	CARDINAL
taxlaw-2813	400	1	the united states	GPE
taxlaw-2813	400	2	ten percent	PERCENT
taxlaw-2813	401	1	344	CARDINAL
taxlaw-2813	401	2	66	CARDINAL
taxlaw-2813	401	3	3	CARDINAL
taxlaw-2813	401	4	87	DATE
taxlaw-2813	402	1	67	CARDINAL
taxlaw-2813	402	2	first	ORDINAL
taxlaw-2813	403	1	claudio m. radaelli	PERSON
taxlaw-2813	403	2	ulrike s. kraemer	PERSON
taxlaw-2813	403	3	jan. 28, 2005	DATE
taxlaw-2813	403	4	nov. 4, 2012	DATE
taxlaw-2813	404	1	deneault	PERSON
taxlaw-2813	405	1	deneault	ORG
taxlaw-2813	405	2	23	CARDINAL
taxlaw-2813	405	3	29	CARDINAL
taxlaw-2813	406	1	68	CARDINAL
taxlaw-2813	406	2	3	CARDINAL
taxlaw-2813	406	3	88	DATE
taxlaw-2813	407	1	69 a.m.	TIME
taxlaw-2813	407	2	endres & grant	ORG
taxlaw-2813	407	3	a. fleming	PERSON
taxlaw-2813	407	4	1919–1950	CARDINAL
taxlaw-2813	407	5	58	DATE
taxlaw-2813	407	6	1998	DATE
taxlaw-2813	408	1	5	CARDINAL
taxlaw-2813	408	2	1927	DATE
taxlaw-2813	408	3	april 1922	DATE
taxlaw-2813	409	1	70	CARDINAL
taxlaw-2813	410	1	69	CARDINAL
taxlaw-2813	410	2	8	CARDINAL
taxlaw-2813	410	3	18	CARDINAL
taxlaw-2813	410	4	world war ii	EVENT
taxlaw-2813	411	1	72	CARDINAL
taxlaw-2813	411	2	1928	DATE
taxlaw-2813	411	3	1946	DATE
taxlaw-2813	411	4	two	CARDINAL
taxlaw-2813	411	5	u.n.	ORG
taxlaw-2813	411	6	soviet	NORP
taxlaw-2813	411	7	ways.75	ORG
taxlaw-2813	411	8	u.n.	GPE
taxlaw-2813	411	9	european	NORP
taxlaw-2813	411	10	oecd	ORG
taxlaw-2813	412	1	77	CARDINAL
taxlaw-2813	412	2	1948	DATE
taxlaw-2813	412	3	american	NORP
taxlaw-2813	412	4	canadian	NORP
taxlaw-2813	412	5	marshall	PERSON
taxlaw-2813	412	6	europe	LOC
taxlaw-2813	412	7	the late 1950s	DATE
taxlaw-2813	413	1	1956	DATE
taxlaw-2813	413	2	europe	LOC
taxlaw-2813	413	3	oecd	ORG
taxlaw-2813	413	4	1961	DATE
taxlaw-2813	413	5	71	CARDINAL
taxlaw-2813	414	1	3	CARDINAL
taxlaw-2813	414	2	32–54	DATE
taxlaw-2813	416	1	dagan	PERSON
taxlaw-2813	416	2	47	DATE
taxlaw-2813	416	3	21–22	CARDINAL
taxlaw-2813	417	1	72	DATE
taxlaw-2813	417	2	3	CARDINAL
taxlaw-2813	417	3	88–92	CARDINAL
taxlaw-2813	417	4	allison christians	PERSON
taxlaw-2813	417	5	9	CARDINAL
taxlaw-2813	419	1	l. rev	PERSON
taxlaw-2813	419	2	1,	PERCENT
taxlaw-2813	419	3	10	DATE
taxlaw-2813	419	4	2010	DATE
taxlaw-2813	420	1	christians	NORP
taxlaw-2813	420	2	the united states	GPE
taxlaw-2813	421	1	christians	NORP
taxlaw-2813	421	2	12	CARDINAL
taxlaw-2813	421	3	1419	CARDINAL
taxlaw-2813	422	1	oecd	ORG
taxlaw-2813	422	2	one	CARDINAL
taxlaw-2813	423	1	73	CARDINAL
taxlaw-2813	423	2	christians	NORP
taxlaw-2813	423	3	72	DATE
taxlaw-2813	423	4	13	CARDINAL
taxlaw-2813	423	5	74	CARDINAL
taxlaw-2813	423	6	3	CARDINAL
taxlaw-2813	423	7	96	CARDINAL
taxlaw-2813	423	8	75	CARDINAL
taxlaw-2813	423	9	the soviet union	GPE
taxlaw-2813	423	10	joseph stalin	PERSON
taxlaw-2813	423	11	1928	DATE
taxlaw-2813	425	1	peter j. boettke	PERSON
taxlaw-2813	425	2	162	CARDINAL
taxlaw-2813	426	1	latin american	NORP
taxlaw-2813	426	2	1945	DATE
taxlaw-2813	426	3	argentina	GPE
taxlaw-2813	426	4	brazil	GPE
taxlaw-2813	426	5	24.7%	PERCENT
taxlaw-2813	426	6	50.3%	PERCENT
taxlaw-2813	426	7	41.1%	PERCENT
taxlaw-2813	426	8	5.8%	PERCENT
taxlaw-2813	426	9	the united states	GPE
taxlaw-2813	427	1	17.9%	PERCENT
taxlaw-2813	427	2	10.2%	PERCENT
taxlaw-2813	427	3	23.7%	PERCENT
taxlaw-2813	427	4	43.0%	PERCENT
taxlaw-2813	427	5	the united states	GPE
taxlaw-2813	428	1	kenneth l. sokoloff &	PERSON
taxlaw-2813	428	2	eric m. zolt	PERSON
taxlaw-2813	428	3	americas	LOC
taxlaw-2813	428	4	latin american	NORP
taxlaw-2813	428	5	83	DATE
taxlaw-2813	428	6	103	CARDINAL
taxlaw-2813	428	7	sebastian edwards	PERSON
taxlaw-2813	428	8	gerardo esquivel & graciela	PERSON
taxlaw-2813	428	9	márquez eds.	ORG
taxlaw-2813	428	10	2007	DATE
taxlaw-2813	429	1	76	CARDINAL
taxlaw-2813	429	2	3	CARDINAL
taxlaw-2813	429	3	91–97	CARDINAL
taxlaw-2813	430	1	77	CARDINAL
taxlaw-2813	431	1	u.n.	ORG
taxlaw-2813	432	1	the fiscal committee's	ORG
taxlaw-2813	433	1	3	CARDINAL
taxlaw-2813	434	1	j. hahn	PERSON
taxlaw-2813	434	2	4	CARDINAL
taxlaw-2813	434	3	duke l. j. 522	PERSON
taxlaw-2813	434	4	523	CARDINAL
taxlaw-2813	434	5	1962	DATE
taxlaw-2813	435	1	79	CARDINAL
taxlaw-2813	435	2	3	CARDINAL
taxlaw-2813	435	3	97	CARDINAL
taxlaw-2813	435	4	2012	DATE
taxlaw-2813	436	1	19	CARDINAL
taxlaw-2813	436	2	the united states	GPE
taxlaw-2813	436	3	canada	GPE
taxlaw-2813	436	4	1960	DATE
taxlaw-2813	436	5	oecd	ORG
taxlaw-2813	437	1	1963	DATE
taxlaw-2813	437	2	oecd	ORG
taxlaw-2813	437	3	policy.85	ORG
taxlaw-2813	437	4	1963	DATE
taxlaw-2813	438	1	the united states	GPE
taxlaw-2813	438	2	80	CARDINAL
taxlaw-2813	438	3	20	CARDINAL
taxlaw-2813	438	4	1963	DATE
taxlaw-2813	438	5	austria	GPE
taxlaw-2813	438	6	belgium	GPE
taxlaw-2813	438	7	canada	GPE
taxlaw-2813	438	8	denmark	GPE
taxlaw-2813	438	9	france	GPE
taxlaw-2813	438	10	germany	GPE
taxlaw-2813	438	11	greece	GPE
taxlaw-2813	438	12	iceland	GPE
taxlaw-2813	438	13	ireland	GPE
taxlaw-2813	438	14	italy	GPE
taxlaw-2813	438	15	luxembourg	GPE
taxlaw-2813	438	16	netherlands	GPE
taxlaw-2813	438	17	norway	GPE
taxlaw-2813	438	18	portugal	GPE
taxlaw-2813	438	19	spain	GPE
taxlaw-2813	438	20	sweden	GPE
taxlaw-2813	438	21	switzerland	GPE
taxlaw-2813	438	22	turkey	GPE
taxlaw-2813	438	23	the united kingdom	GPE
taxlaw-2813	438	24	the united states	GPE
taxlaw-2813	439	1	japan	GPE
taxlaw-2813	439	2	1964	DATE
taxlaw-2813	439	3	finland	GPE
taxlaw-2813	439	4	1969	DATE
taxlaw-2813	439	5	australia	GPE
taxlaw-2813	439	6	1971	DATE
taxlaw-2813	439	7	new zealand	GPE
taxlaw-2813	439	8	1973	DATE
taxlaw-2813	440	1	mexico	GPE
taxlaw-2813	440	2	1994	DATE
taxlaw-2813	440	3	the czech republic	GPE
taxlaw-2813	440	4	1995	DATE
taxlaw-2813	440	5	hungary	GPE
taxlaw-2813	440	6	korea	GPE
taxlaw-2813	440	7	poland	GPE
taxlaw-2813	440	8	1996	DATE
taxlaw-2813	440	9	the slovak republic	GPE
taxlaw-2813	440	10	2000	DATE
taxlaw-2813	440	11	estonia	GPE
taxlaw-2813	440	12	israel	GPE
taxlaw-2813	440	13	slovenia	GPE
taxlaw-2813	440	14	2010	DATE
taxlaw-2813	441	1	thirty-four	CARDINAL
taxlaw-2813	441	2	oecd	ORG
taxlaw-2813	442	1	oecd	ORG
taxlaw-2813	443	1	bruno s. frey	PERSON
taxlaw-2813	443	2	7	CARDINAL
taxlaw-2813	443	3	13–14	DATE
taxlaw-2813	443	4	ronald vaubel & thomas d. willett eds.	ORG
taxlaw-2813	443	5	1991	DATE
taxlaw-2813	445	1	159 million francs	MONEY
taxlaw-2813	445	2	1971	DATE
taxlaw-2813	445	3	us$164 million	CARDINAL
taxlaw-2813	445	4	today	DATE
taxlaw-2813	446	1	2011	DATE
taxlaw-2813	446	2	oecd	ORG
taxlaw-2813	446	3	million	CARDINAL
taxlaw-2813	447	1	u.s.	GPE
taxlaw-2813	447	2	almost twenty-two percent	CARDINAL
taxlaw-2813	447	3	us$123 million	CARDINAL
taxlaw-2813	448	1	oecd	ORG
taxlaw-2813	448	2	nov. 5, 2012	DATE
taxlaw-2813	449	1	81	CARDINAL
taxlaw-2813	450	1	1	CARDINAL
taxlaw-2813	450	2	dec. 14, 1960	DATE
taxlaw-2813	451	1	82	CARDINAL
taxlaw-2813	451	2	oecd	ORG
taxlaw-2813	452	1	italy	GPE
taxlaw-2813	452	2	five	CARDINAL
taxlaw-2813	453	1	britain	GPE
taxlaw-2813	453	2	the mid-1960s	DATE
taxlaw-2813	453	3	oecd	ORG
taxlaw-2813	454	1	83	CARDINAL
taxlaw-2813	454	2	britain	GPE
taxlaw-2813	454	3	the 1960s	DATE
taxlaw-2813	454	4	british	NORP
taxlaw-2813	454	5	oecd	ORG
taxlaw-2813	454	6	britain	GPE
taxlaw-2813	455	1	84	CARDINAL
taxlaw-2813	455	2	oecd	ORG
taxlaw-2813	455	3	1963	DATE
taxlaw-2813	455	4	nov. 5, 2012	DATE
taxlaw-2813	456	1	oecd	ORG
taxlaw-2813	457	1	christians	NORP
taxlaw-2813	457	2	supra	PERSON
taxlaw-2813	457	3	12	CARDINAL
taxlaw-2813	457	4	1433	DATE
taxlaw-2813	457	5	the tax treaty map	WORK_OF_ART
taxlaw-2813	457	6	the early days	DATE
taxlaw-2813	457	7	oecd	ORG
taxlaw-2813	458	1	85	CARDINAL
taxlaw-2813	458	2	3	CARDINAL
taxlaw-2813	458	3	99	CARDINAL
taxlaw-2813	458	4	christians	NORP
taxlaw-2813	458	5	supra	PERSON
taxlaw-2813	458	6	5	CARDINAL
taxlaw-2813	458	7	99	CARDINAL
taxlaw-2813	458	8	oecd	ORG
taxlaw-2813	459	1	20	CARDINAL
taxlaw-2813	459	2	columbia	ORG
taxlaw-2813	459	3	european	NORP
taxlaw-2813	459	4	oecd	ORG
taxlaw-2813	459	5	u.n.	GPE
taxlaw-2813	459	6	oecd	ORG
taxlaw-2813	460	1	oecd	ORG
taxlaw-2813	461	1	oecd	ORG
taxlaw-2813	462	1	1963	DATE
taxlaw-2813	463	1	1977	DATE
taxlaw-2813	463	2	1963	DATE
taxlaw-2813	463	3	1977	DATE
taxlaw-2813	463	4	oecd	ORG
taxlaw-2813	464	1	the end of the 1970s	DATE
taxlaw-2813	464	2	oecd	ORG
taxlaw-2813	464	3	oecd	ORG
taxlaw-2813	464	4	86	CARDINAL
taxlaw-2813	464	5	the netherlands antilles	LOC
taxlaw-2813	466	1	98th cong	LOC
taxlaw-2813	466	2	51	CARDINAL
taxlaw-2813	466	3	1983	DATE
taxlaw-2813	466	4	william j. anderson	PERSON
taxlaw-2813	466	5	dir.	GPE
taxlaw-2813	466	6	gov’t	PERSON
taxlaw-2813	466	7	u.s.	GPE
taxlaw-2813	466	8	u.s.	GPE
taxlaw-2813	468	1	elisabeth e. owens	PERSON
taxlaw-2813	468	2	united states	GPE
taxlaw-2813	468	3	17	CARDINAL
taxlaw-2813	468	4	rutgers l. rev	PERSON
taxlaw-2813	468	5	428	CARDINAL
taxlaw-2813	468	6	429	CARDINAL
taxlaw-2813	468	7	1962	DATE
taxlaw-2813	469	1	u.s.	GPE
taxlaw-2813	469	2	u.s.	GPE
taxlaw-2813	469	3	american	NORP
taxlaw-2813	470	1	432	CARDINAL
taxlaw-2813	470	2	33	DATE
taxlaw-2813	470	3	445	CARDINAL
taxlaw-2813	471	1	the united states	GPE
taxlaw-2813	471	2	the beginning of the 1960s	DATE
taxlaw-2813	472	1	445	CARDINAL
taxlaw-2813	473	1	u.s.	GPE
taxlaw-2813	473	2	western europe	LOC
taxlaw-2813	474	1	446	CARDINAL
taxlaw-2813	475	1	u.s.	GPE
taxlaw-2813	475	2	first	ORDINAL
taxlaw-2813	475	3	france	GPE
taxlaw-2813	475	4	1932	DATE
taxlaw-2813	475	5	thirty	CARDINAL
taxlaw-2813	475	6	1973	DATE
taxlaw-2813	476	1	3	CARDINAL
taxlaw-2813	476	2	109–111	CARDINAL
taxlaw-2813	477	1	87	CARDINAL
taxlaw-2813	477	2	3	CARDINAL
taxlaw-2813	477	3	99–100	CARDINAL
taxlaw-2813	479	1	88	CARDINAL
taxlaw-2813	479	2	c. miller	PERSON
taxlaw-2813	479	3	oecd	ORG
taxlaw-2813	480	1	oecd	ORG
taxlaw-2813	480	2	oecd	ORG
taxlaw-2813	480	3	83	CARDINAL
taxlaw-2813	480	4	83	DATE
taxlaw-2813	480	5	1990	DATE
taxlaw-2813	481	1	cfa	ORG
taxlaw-2813	482	1	89	CARDINAL
taxlaw-2813	483	1	3	CARDINAL
taxlaw-2813	483	2	100	CARDINAL
taxlaw-2813	484	1	oecd	ORG
taxlaw-2813	484	2	1967	DATE
taxlaw-2813	484	3	u.n.	GPE
taxlaw-2813	486	1	102	CARDINAL
taxlaw-2813	487	1	u.n.	GPE
taxlaw-2813	487	2	1980	DATE
taxlaw-2813	487	3	oecd	ORG
taxlaw-2813	488	1	102–104	DATE
taxlaw-2813	489	1	oecd	ORG
taxlaw-2813	489	2	diane ring	PERSON
taxlaw-2813	490	1	33	CARDINAL
taxlaw-2813	490	2	fordham	ORG
taxlaw-2813	490	3	int’l l. j. 649	PERSON
taxlaw-2813	490	4	700	CARDINAL
taxlaw-2813	490	5	2010	DATE
taxlaw-2813	490	6	u.n.	GPE
taxlaw-2813	490	7	oecd	ORG
taxlaw-2813	492	1	56	CARDINAL
taxlaw-2813	492	2	259	CARDINAL
taxlaw-2813	492	3	2002–2003	CARDINAL
taxlaw-2813	493	1	90	CARDINAL
taxlaw-2813	493	2	89	CARDINAL
taxlaw-2813	493	3	310	CARDINAL
taxlaw-2813	493	4	2012	DATE
taxlaw-2813	493	5	21	CARDINAL
taxlaw-2813	493	6	today.91	PERSON
taxlaw-2813	493	7	u.s.	GPE
taxlaw-2813	493	8	treasury	ORG
taxlaw-2813	493	9	1983	DATE
taxlaw-2813	493	10	decisions.93	ORG
taxlaw-2813	493	11	oecd	ORG
taxlaw-2813	494	1	first	ORDINAL
taxlaw-2813	494	2	taxation.95	ORG
taxlaw-2813	495	1	oecd	ORG
taxlaw-2813	496	1	oecd	ORG
taxlaw-2813	497	1	the 1970s	DATE
taxlaw-2813	497	2	three	CARDINAL
taxlaw-2813	498	1	first	ORDINAL
taxlaw-2813	498	2	cfa	ORG
taxlaw-2813	498	3	91	CARDINAL
taxlaw-2813	498	4	oecd	ORG
taxlaw-2813	499	1	christians	NORP
taxlaw-2813	499	2	supra	PERSON
taxlaw-2813	499	3	72	DATE
taxlaw-2813	499	4	14–15	CARDINAL
taxlaw-2813	500	1	92	CARDINAL
taxlaw-2813	500	2	the netherlands antilles	LOC
taxlaw-2813	502	1	98th	CARDINAL
taxlaw-2813	503	1	261	CARDINAL
taxlaw-2813	503	2	1983	DATE
taxlaw-2813	503	3	john e. chapoton	PERSON
taxlaw-2813	503	4	asst	ORG
taxlaw-2813	504	1	sec	ORG
taxlaw-2813	506	1	john stopford & louis turner	ORG
taxlaw-2813	506	2	britain	GPE
taxlaw-2813	506	3	202	CARDINAL
taxlaw-2813	506	4	1985	DATE
taxlaw-2813	506	5	united kingdom	GPE
taxlaw-2813	506	6	united states	GPE
taxlaw-2813	506	7	u.s.	GPE
taxlaw-2813	507	1	93	CARDINAL
taxlaw-2813	507	2	christians	NORP
taxlaw-2813	507	3	supra	PERSON
taxlaw-2813	507	4	12	CARDINAL
taxlaw-2813	507	5	1409	DATE
taxlaw-2813	507	6	t]ax	ORDINAL
taxlaw-2813	509	1	the years	DATE
taxlaw-2813	509	2	hundreds of thousands	CARDINAL
taxlaw-2813	509	3	14	CARDINAL
taxlaw-2813	509	4	8	DATE
taxlaw-2813	509	5	two	CARDINAL
taxlaw-2813	509	6	two	CARDINAL
taxlaw-2813	509	7	two	CARDINAL
taxlaw-2813	510	1	christians	NORP
taxlaw-2813	511	1	christians	NORP
taxlaw-2813	511	2	supra	PERSON
taxlaw-2813	511	3	12	CARDINAL
taxlaw-2813	511	4	1409	DATE
taxlaw-2813	512	1	the united states	GPE
taxlaw-2813	512	2	1983	DATE
taxlaw-2813	513	1	the netherlands antilles	LOC
taxlaw-2813	515	1	98th	CARDINAL
taxlaw-2813	516	1	261	CARDINAL
taxlaw-2813	516	2	1983	DATE
taxlaw-2813	517	1	94	CARDINAL
taxlaw-2813	517	2	christians	NORP
taxlaw-2813	517	3	supra	PERSON
taxlaw-2813	517	4	12	CARDINAL
taxlaw-2813	517	5	1411	CARDINAL
taxlaw-2813	518	1	oecd	ORG
taxlaw-2813	519	1	1447	CARDINAL
taxlaw-2813	520	1	95	CARDINAL
taxlaw-2813	521	1	1981	DATE
taxlaw-2813	521	2	john chapton	PERSON
taxlaw-2813	521	3	treasury	ORG
taxlaw-2813	521	4	the united states	GPE
taxlaw-2813	521	5	one	CARDINAL
taxlaw-2813	523	1	14	CARDINAL
taxlaw-2813	523	2	3	CARDINAL
taxlaw-2813	523	3	22	CARDINAL
taxlaw-2813	523	4	columbia	ORG
taxlaw-2813	523	5	oecd	ORG
taxlaw-2813	523	6	taxation.96	NORP
taxlaw-2813	523	7	cfa	ORG
taxlaw-2813	524	1	second	ORDINAL
taxlaw-2813	524	2	oecd	ORG
taxlaw-2813	525	1	cfa	ORG
taxlaw-2813	525	2	cfa	ORG
taxlaw-2813	525	3	the cfa bureau	ORG
taxlaw-2813	526	1	100	CARDINAL
taxlaw-2813	526	2	the oecd council	ORG
taxlaw-2813	528	1	102	CARDINAL
taxlaw-2813	528	2	one	CARDINAL
taxlaw-2813	529	1	96	CARDINAL
taxlaw-2813	529	2	2,500	CARDINAL
taxlaw-2813	529	3	oecd	ORG
taxlaw-2813	530	1	oecd	ORG
taxlaw-2813	530	2	sept. 20, 2012	DATE
taxlaw-2813	532	1	michael webb	PERSON
taxlaw-2813	532	2	oecd	ORG
taxlaw-2813	532	3	11	CARDINAL
taxlaw-2813	532	4	int’l pol	NORP
taxlaw-2813	533	1	econ	ORG
taxlaw-2813	534	1	787	CARDINAL
taxlaw-2813	534	2	792	CARDINAL
taxlaw-2813	534	3	2004	DATE
taxlaw-2813	535	1	one hundred	CARDINAL
taxlaw-2813	535	2	twenty-five	CARDINAL
taxlaw-2813	536	1	owens	PERSON
taxlaw-2813	536	2	int’l tax rev	NORP
taxlaw-2813	537	1	feb. 12, 2012	DATE
taxlaw-2813	537	2	article/2967120	PERSON
taxlaw-2813	539	1	christians	NORP
taxlaw-2813	539	2	supra	PERSON
taxlaw-2813	539	3	72	DATE
taxlaw-2813	539	4	19	CARDINAL
taxlaw-2813	540	1	oecd	ORG
taxlaw-2813	542	1	oecd	ORG
taxlaw-2813	542	2	sept. 15, 2012	DATE
taxlaw-2813	543	1	97	CARDINAL
taxlaw-2813	543	2	christians	NORP
taxlaw-2813	543	3	supra	PERSON
taxlaw-2813	543	4	72	DATE
taxlaw-2813	543	5	19	CARDINAL
taxlaw-2813	543	6	98	CARDINAL
taxlaw-2813	543	7	hugh j. ault	PERSON
taxlaw-2813	543	8	oecd	ORG
taxlaw-2813	543	9	34	CARDINAL
taxlaw-2813	544	1	j. int'l l. 757	PERSON
taxlaw-2813	544	2	762	CARDINAL
taxlaw-2813	544	3	2009	DATE
taxlaw-2813	545	1	99	CARDINAL
taxlaw-2813	546	1	760	CARDINAL
taxlaw-2813	546	2	100	CARDINAL
taxlaw-2813	546	3	4	CARDINAL
taxlaw-2813	546	4	oecd	ORG
taxlaw-2813	546	5	2011	DATE
taxlaw-2813	546	6	five	CARDINAL
taxlaw-2813	546	7	oecd	ORG
taxlaw-2813	546	8	late spring	DATE
taxlaw-2813	546	9	summer 2011	DATE
taxlaw-2813	548	1	france	GPE
taxlaw-2813	548	2	japan	GPE
taxlaw-2813	548	3	ireland	GPE
taxlaw-2813	548	4	cfa	ORG
taxlaw-2813	548	5	1998	DATE
taxlaw-2813	549	1	ireland	GPE
taxlaw-2813	550	1	5	CARDINAL
taxlaw-2813	550	2	oecd	ORG
taxlaw-2813	551	1	101	CARDINAL
taxlaw-2813	551	2	christians	NORP
taxlaw-2813	551	3	supra	PERSON
taxlaw-2813	551	4	72	DATE
taxlaw-2813	551	5	22	DATE
taxlaw-2813	552	1	oecd	ORG
taxlaw-2813	554	1	one	CARDINAL
taxlaw-2813	555	1	26–27	CARDINAL
taxlaw-2813	556	1	102	CARDINAL
taxlaw-2813	556	2	christians	NORP
taxlaw-2813	556	3	supra	PERSON
taxlaw-2813	556	4	72	DATE
taxlaw-2813	556	5	17	CARDINAL
taxlaw-2813	556	6	103	CARDINAL
taxlaw-2813	556	7	oecd	ORG
taxlaw-2813	556	8	sept. 20, 2012	DATE
taxlaw-2813	558	1	oecd	ORG
taxlaw-2813	558	2	mexico	GPE
taxlaw-2813	558	3	1994	DATE
taxlaw-2813	559	1	1	CARDINAL
taxlaw-2813	559	2	oecd	ORG
taxlaw-2813	559	3	100	CARDINAL
taxlaw-2813	561	1	2012	DATE
taxlaw-2813	561	2	23	CARDINAL
taxlaw-2813	562	1	1934	DATE
taxlaw-2813	562	2	canadian	NORP
taxlaw-2813	562	3	harry oakes	PERSON
taxlaw-2813	562	4	bahamas	GPE
taxlaw-2813	562	5	canada	GPE
taxlaw-2813	562	6	eighty-five percent	PERCENT
taxlaw-2813	563	1	canadian	NORP
taxlaw-2813	563	2	santa claus	GPE
taxlaw-2813	563	3	bahamas	GPE
taxlaw-2813	565	1	world war ii	EVENT
taxlaw-2813	565	2	oakes	PERSON
taxlaw-2813	566	1	the united states	GPE
taxlaw-2813	566	2	the 1920s	DATE
taxlaw-2813	566	3	world war ii	EVENT
taxlaw-2813	567	1	world war ii	EVENT
taxlaw-2813	567	2	oecd	ORG
taxlaw-2813	567	3	three	CARDINAL
taxlaw-2813	568	1	first	ORDINAL
taxlaw-2813	568	2	european	NORP
taxlaw-2813	568	3	world war ii	EVENT
taxlaw-2813	568	4	the 1950s	DATE
taxlaw-2813	568	5	oecd	ORG
taxlaw-2813	569	1	christians	NORP
taxlaw-2813	569	2	supra	PERSON
taxlaw-2813	569	3	72	DATE
taxlaw-2813	569	4	17–18	CARDINAL
taxlaw-2813	570	1	oecd	ORG
taxlaw-2813	571	1	104	ORG
taxlaw-2813	571	2	michael craton	PERSON
taxlaw-2813	571	3	3rd	ORDINAL
taxlaw-2813	571	4	1986	DATE
taxlaw-2813	572	1	oakes	PERSON
taxlaw-2813	573	1	michael craton	PERSON
taxlaw-2813	573	2	first	ORDINAL
taxlaw-2813	573	3	1930–2000	CARDINAL
taxlaw-2813	573	4	13 (2002	DATE
taxlaw-2813	574	1	105	CARDINAL
taxlaw-2813	574	2	steven a. bank	PERSON
taxlaw-2813	574	3	1861	DATE
taxlaw-2813	574	4	109–110	DATE
taxlaw-2813	574	5	2010	DATE
taxlaw-2813	574	6	congress	ORG
taxlaw-2813	574	7	daunton, supra note 36,	ORG
taxlaw-2813	574	8	94	DATE
taxlaw-2813	574	9	britain	GPE
taxlaw-2813	574	10	world war ii	EVENT
taxlaw-2813	575	1	106	CARDINAL
taxlaw-2813	575	2	105	CARDINAL
taxlaw-2813	575	3	89	DATE
taxlaw-2813	575	4	six percent	PERCENT
taxlaw-2813	575	5	1913	DATE
taxlaw-2813	575	6	fifty percent	PERCENT
taxlaw-2813	575	7	1917	DATE
taxlaw-2813	575	8	daunton, supra note 36,	ORG
taxlaw-2813	575	9	74	DATE
taxlaw-2813	575	10	britain	GPE
taxlaw-2813	576	1	107	CARDINAL
taxlaw-2813	576	2	105	CARDINAL
taxlaw-2813	576	3	142	CARDINAL
taxlaw-2813	576	4	1920s	DATE
taxlaw-2813	577	1	108	CARDINAL
taxlaw-2813	577	2	the 1920s	DATE
taxlaw-2813	577	3	europe	LOC
taxlaw-2813	577	4	north america	LOC
taxlaw-2813	577	5	four days	DATE
taxlaw-2813	578	1	bob dickinson & andy vladimir	ORG
taxlaw-2813	578	2	19	CARDINAL
taxlaw-2813	578	3	2007	DATE
taxlaw-2813	580	1	world war ii	EVENT
taxlaw-2813	581	1	three-minute	TIME
taxlaw-2813	581	2	new york	GPE
taxlaw-2813	581	3	london	GPE
taxlaw-2813	581	4	250	MONEY
taxlaw-2813	581	5	1930	DATE
taxlaw-2813	581	6	a few cents	MONEY
taxlaw-2813	581	7	today	DATE
taxlaw-2813	582	1	martin wolf	PERSON
taxlaw-2813	582	2	119–20	CARDINAL
taxlaw-2813	583	1	paul einzig	PERSON
taxlaw-2813	583	2	239	CARDINAL
taxlaw-2813	583	3	2nd	ORDINAL
taxlaw-2813	583	4	1970	DATE
taxlaw-2813	583	5	the 1950s	DATE
taxlaw-2813	584	1	days	DATE
taxlaw-2813	584	2	hours	TIME
taxlaw-2813	584	3	ten	CARDINAL
taxlaw-2813	584	4	1949	DATE
taxlaw-2813	584	5	2009	DATE
taxlaw-2813	585	1	andrew evans	PERSON
taxlaw-2813	585	2	1949	DATE
taxlaw-2813	585	3	national geographic	ORG
taxlaw-2813	585	4	aug. 20, 2009	DATE
taxlaw-2813	585	5	24	CARDINAL
taxlaw-2813	586	1	europe	LOC
taxlaw-2813	587	1	european	NORP
taxlaw-2813	587	2	between 1950 and 1970	DATE
taxlaw-2813	587	3	4.9%.110	CARDINAL
taxlaw-2813	587	4	between 1948 and 1960	DATE
taxlaw-2813	587	5	just over 6%;111	CARDINAL
taxlaw-2813	587	6	8%	PERCENT
taxlaw-2813	587	7	1960	DATE
taxlaw-2813	587	8	1973.112	CARDINAL
taxlaw-2813	588	1	britain	GPE
taxlaw-2813	588	2	the united states	GPE
taxlaw-2813	588	3	over half	CARDINAL
taxlaw-2813	588	4	1950	DATE
taxlaw-2813	588	5	the 1970s	DATE
taxlaw-2813	588	6	european	NORP
taxlaw-2813	588	7	japan.113	GPE
taxlaw-2813	588	8	oecd	ORG
taxlaw-2813	588	9	60%	PERCENT
taxlaw-2813	588	10	1960	DATE
taxlaw-2813	588	11	70%	PERCENT
taxlaw-2813	588	12	1973	DATE
taxlaw-2813	589	1	114	CARDINAL
taxlaw-2813	589	2	early twentieth century	DATE
taxlaw-2813	590	1	115	CARDINAL
taxlaw-2813	590	2	between 1961 and 1985	DATE
taxlaw-2813	590	3	about $1 billion to $2,000	MONEY
taxlaw-2813	591	1	american	NORP
taxlaw-2813	591	2	1970s.117	CARDINAL
taxlaw-2813	593	1	second	ORDINAL
taxlaw-2813	594	1	109	CARDINAL
taxlaw-2813	594	2	gatt	ORG
taxlaw-2813	594	3	1947	DATE
taxlaw-2813	595	1	bernard h. hoekman	PERSON
taxlaw-2813	595	2	michel m. kostecki	PERSON
taxlaw-2813	595	3	wto	ORG
taxlaw-2813	595	4	38 (2001	DATE
taxlaw-2813	596	1	gatt	ORG
taxlaw-2813	596	2	the 1960s	DATE
taxlaw-2813	597	1	9	CARDINAL
taxlaw-2813	597	2	38	DATE
taxlaw-2813	598	1	greg buckman	PERSON
taxlaw-2813	598	2	23	CARDINAL
taxlaw-2813	598	3	31	DATE
taxlaw-2813	599	1	london	GPE
taxlaw-2813	599	2	new york	GPE
taxlaw-2813	599	3	1957	DATE
taxlaw-2813	600	1	37	DATE
taxlaw-2813	600	2	the world war ii	EVENT
taxlaw-2813	601	1	christians	NORP
taxlaw-2813	602	1	christians	NORP
taxlaw-2813	602	2	supra	PERSON
taxlaw-2813	602	3	12	CARDINAL
taxlaw-2813	602	4	1412–13	CARDINAL
taxlaw-2813	603	1	110 buckman	PERSON
taxlaw-2813	603	2	supra	PERSON
taxlaw-2813	603	3	109	CARDINAL
taxlaw-2813	603	4	23	CARDINAL
taxlaw-2813	603	5	111	CARDINAL
taxlaw-2813	606	1	2008	DATE
taxlaw-2813	606	2	16 (2008	DATE
taxlaw-2813	607	1	japan	GPE
taxlaw-2813	607	2	oecd	ORG
taxlaw-2813	608	1	115	CARDINAL
taxlaw-2813	608	2	michie	PERSON
taxlaw-2813	608	3	153	CARDINAL
taxlaw-2813	608	4	2006	DATE
taxlaw-2813	608	5	boise & morriss	ORG
taxlaw-2813	608	6	supra	PERSON
taxlaw-2813	608	7	40	CARDINAL
taxlaw-2813	608	8	409–11	DATE
taxlaw-2813	609	1	116	CARDINAL
taxlaw-2813	609	2	8	CARDINAL
taxlaw-2813	609	3	177	CARDINAL
taxlaw-2813	610	1	117	CARDINAL
taxlaw-2813	610	2	aug. 25, 1981	DATE
taxlaw-2813	610	3	u.s.	GPE
taxlaw-2813	612	1	97th	CARDINAL
taxlaw-2813	613	1	53 (1982	DATE
taxlaw-2813	614	1	2012	DATE
taxlaw-2813	614	2	25	CARDINAL
taxlaw-2813	615	1	world war ii	EVENT
taxlaw-2813	615	2	the next thirty years	DATE
taxlaw-2813	615	3	1980s.118	CARDINAL
taxlaw-2813	615	4	bretton woods system	PERSON
taxlaw-2813	617	1	western europeans	NORP
taxlaw-2813	617	2	the international monetary fund.120	ORG
taxlaw-2813	617	3	western european	NORP
taxlaw-2813	618	1	britain	GPE
taxlaw-2813	618	2	the united states	GPE
taxlaw-2813	618	3	london	GPE
taxlaw-2813	618	4	new york	GPE
taxlaw-2813	618	5	britain	GPE
taxlaw-2813	618	6	the united states	GPE
taxlaw-2813	618	7	third	ORDINAL
taxlaw-2813	619	1	the late 1960s	DATE
taxlaw-2813	619	2	early 1970s	DATE
taxlaw-2813	619	3	the united states	GPE
taxlaw-2813	619	4	the united states	GPE
taxlaw-2813	620	1	124	CARDINAL
taxlaw-2813	620	2	118	CARDINAL
taxlaw-2813	620	3	barry eichengreen	ORG
taxlaw-2813	620	4	1	CARDINAL
taxlaw-2813	620	5	2d	DATE
taxlaw-2813	620	6	the three decades	DATE
taxlaw-2813	620	7	world war ii	EVENT
taxlaw-2813	621	1	the fourth quarter of the twentieth century	DATE
taxlaw-2813	621	2	one	CARDINAL
taxlaw-2813	622	1	the turn of the century	DATE
taxlaw-2813	622	2	one	CARDINAL
taxlaw-2813	622	3	before 1913	DATE
taxlaw-2813	622	4	manuel guitián	PERSON
taxlaw-2813	622	5	71	CARDINAL
taxlaw-2813	622	6	74	DATE
taxlaw-2813	622	7	sebastian edwards ed.	PERSON
taxlaw-2813	622	8	1997	DATE
taxlaw-2813	623	1	119	CARDINAL
taxlaw-2813	623	2	118	CARDINAL
taxlaw-2813	623	3	91–92	CARDINAL
taxlaw-2813	623	4	bretton woods system	PERSON
taxlaw-2813	623	5	134–36	DATE
taxlaw-2813	624	1	120	CARDINAL
taxlaw-2813	624	2	3	CARDINAL
taxlaw-2813	624	3	2007	DATE
taxlaw-2813	624	4	european	NORP
taxlaw-2813	625	1	abdelal	PERSON
taxlaw-2813	625	2	the united states	GPE
taxlaw-2813	625	3	eu	ORG
taxlaw-2813	625	4	oecd	ORG
taxlaw-2813	625	5	u.s.	GPE
taxlaw-2813	626	1	120	CARDINAL
taxlaw-2813	626	2	105	CARDINAL
taxlaw-2813	626	3	the late 1980s	DATE
taxlaw-2813	626	4	oecd	ORG
taxlaw-2813	626	5	europeans	NORP
taxlaw-2813	627	1	122	CARDINAL
taxlaw-2813	627	2	supra	PERSON
taxlaw-2813	627	3	41	CARDINAL
taxlaw-2813	627	4	196	CARDINAL
taxlaw-2813	629	1	123	CARDINAL
taxlaw-2813	629	2	supra	PERSON
taxlaw-2813	629	3	41	CARDINAL
taxlaw-2813	629	4	6	CARDINAL
taxlaw-2813	629	5	83	DATE
taxlaw-2813	630	1	124	CARDINAL
taxlaw-2813	630	2	heather d. gibson	PERSON
taxlaw-2813	630	3	1989	DATE
taxlaw-2813	630	4	stopford & turner	ORG
taxlaw-2813	630	5	supra	PERSON
taxlaw-2813	630	6	92	CARDINAL
taxlaw-2813	630	7	34	DATE
taxlaw-2813	630	8	american	NORP
taxlaw-2813	630	9	europe	LOC
taxlaw-2813	631	1	dilip k. ghosh	PERSON
taxlaw-2813	631	2	26	CARDINAL
taxlaw-2813	631	3	u.s.	GPE
taxlaw-2813	631	4	the united states	GPE
taxlaw-2813	631	5	the united states.125	ORG
taxlaw-2813	631	6	the 1960s and	DATE
taxlaw-2813	631	7	1970s	DATE
taxlaw-2813	631	8	the netherlands antilles	LOC
taxlaw-2813	631	9	u.s.	GPE
taxlaw-2813	631	10	irs	ORG
taxlaw-2813	633	1	roosevelt	PERSON
taxlaw-2813	633	2	britain	GPE
taxlaw-2813	633	3	u.s.	GPE
taxlaw-2813	633	4	world war ii	EVENT
taxlaw-2813	633	5	america	GPE
taxlaw-2813	634	1	liberian	NORP
taxlaw-2813	634	2	panamanian	NORP
taxlaw-2813	635	1	dutch	NORP
taxlaw-2813	635	2	u.s.	GPE
taxlaw-2813	635	3	netherlands	GPE
taxlaw-2813	635	4	dutch	NORP
taxlaw-2813	635	5	caribbean	LOC
taxlaw-2813	635	6	u.s.	GPE
taxlaw-2813	635	7	u.s.	GPE
taxlaw-2813	635	8	multi-million dollar	MONEY
taxlaw-2813	635	9	1960s.129	CARDINAL
taxlaw-2813	635	10	american	NORP
taxlaw-2813	635	11	european	NORP
taxlaw-2813	635	12	kuwait	GPE
taxlaw-2813	635	13	hong kong	GPE
taxlaw-2813	635	14	british	NORP
taxlaw-2813	635	15	8	CARDINAL
taxlaw-2813	635	16	422	CARDINAL
taxlaw-2813	635	17	communist	NORP
taxlaw-2813	635	18	the soviet union	GPE
taxlaw-2813	635	19	the united states	GPE
taxlaw-2813	636	1	more than dollars	MONEY
taxlaw-2813	637	1	gibson	PERSON
taxlaw-2813	637	2	supra	PERSON
taxlaw-2813	637	3	124	CARDINAL
taxlaw-2813	637	4	10–14	CARDINAL
taxlaw-2813	638	1	126	CARDINAL
taxlaw-2813	638	2	boise & morriss	ORG
taxlaw-2813	638	3	supra	PERSON
taxlaw-2813	638	4	40	CARDINAL
taxlaw-2813	638	5	406–10	CARDINAL
taxlaw-2813	639	1	127	CARDINAL
taxlaw-2813	639	2	richard l. reinhold	PERSON
taxlaw-2813	640	1	53	CARDINAL
taxlaw-2813	641	1	663	CARDINAL
taxlaw-2813	641	2	2000	DATE
taxlaw-2813	642	1	128	CARDINAL
taxlaw-2813	642	2	adam boczek	PERSON
taxlaw-2813	642	3	1962	DATE
taxlaw-2813	642	4	rodney p. carlisle	PERSON
taxlaw-2813	642	5	panamanian	NORP
taxlaw-2813	642	6	liberian	NORP
taxlaw-2813	642	7	1981	DATE
taxlaw-2813	643	1	129	CARDINAL
taxlaw-2813	643	2	boise & morriss	ORG
taxlaw-2813	643	3	supra	PERSON
taxlaw-2813	643	4	40	CARDINAL
taxlaw-2813	643	5	406–10	CARDINAL
taxlaw-2813	643	6	130	CARDINAL
taxlaw-2813	643	7	8	CARDINAL
taxlaw-2813	643	8	175–76	DATE
taxlaw-2813	643	9	fifty	CARDINAL
taxlaw-2813	643	10	u.s.	GPE
taxlaw-2813	643	11	london	GPE
taxlaw-2813	644	1	london	GPE
taxlaw-2813	644	2	london	GPE
taxlaw-2813	645	1	german	NORP
taxlaw-2813	645	2	luxembourg	GPE
taxlaw-2813	646	1	131	CARDINAL
taxlaw-2813	646	2	catherine r. schenk	PERSON
taxlaw-2813	646	3	britain	GPE
taxlaw-2813	646	4	the 1950s 10 (1994	DATE
taxlaw-2813	646	5	hong kong’s	GPE
taxlaw-2813	646	6	kuwait	GPE
taxlaw-2813	646	7	two	CARDINAL
taxlaw-2813	646	8	british	NORP
taxlaw-2813	647	1	1957	DATE
taxlaw-2813	648	1	d.	NORP
taxlaw-2813	648	2	catherine r. schenk	PERSON
taxlaw-2813	648	3	hong kong	GPE
taxlaw-2813	648	4	tokyo	GPE
taxlaw-2813	648	5	1950	DATE
taxlaw-2813	648	6	81	CARDINAL
taxlaw-2813	648	7	86	DATE
taxlaw-2813	648	8	philip l. cottrell	PERSON
taxlaw-2813	648	9	2007	DATE
taxlaw-2813	648	10	hong kong	GPE
taxlaw-2813	650	1	hong kong	GPE
taxlaw-2813	650	2	2012	DATE
taxlaw-2813	650	3	27	CARDINAL
taxlaw-2813	651	1	the early 1960s	DATE
taxlaw-2813	651	2	anglo-dutch multinational royal dutch	ORG
taxlaw-2813	651	3	500	CARDINAL
taxlaw-2813	651	4	more than ninety	CARDINAL
taxlaw-2813	651	5	london	GPE
taxlaw-2813	651	6	new york	GPE
taxlaw-2813	651	7	world war ii	EVENT
taxlaw-2813	652	1	133	CARDINAL
taxlaw-2813	652	2	oecd	ORG
taxlaw-2813	653	1	the 1970s	DATE
taxlaw-2813	653	2	oecd	ORG
taxlaw-2813	653	3	today	DATE
taxlaw-2813	654	1	oecd	ORG
taxlaw-2813	659	1	american	NORP
taxlaw-2813	659	2	british	NORP
taxlaw-2813	659	3	anglo-american	NORP
taxlaw-2813	662	1	at least the 1930s	DATE
taxlaw-2813	662	2	one	CARDINAL
taxlaw-2813	662	3	north america	LOC
taxlaw-2813	662	4	europe	LOC
taxlaw-2813	662	5	asia	LOC
taxlaw-2813	663	1	132	CARDINAL
taxlaw-2813	663	2	royal dutch	ORG
taxlaw-2813	663	3	n.y.	GPE
taxlaw-2813	663	4	march 3, 1962	DATE
taxlaw-2813	664	1	133	CARDINAL
taxlaw-2813	664	2	supra	PERSON
taxlaw-2813	664	3	41	CARDINAL
taxlaw-2813	665	1	134	CARDINAL
taxlaw-2813	665	2	merrill lynch	ORG
taxlaw-2813	665	3	1982	DATE
taxlaw-2813	666	1	merrill	ORG
taxlaw-2813	666	2	europe	LOC
taxlaw-2813	666	3	week 2	DATE
taxlaw-2813	666	4	dec. 6, 1982	DATE
taxlaw-2813	666	5	the netherlands antilles	LOC
taxlaw-2813	668	1	98th	CARDINAL
taxlaw-2813	668	2	742	CARDINAL
taxlaw-2813	668	3	1983	DATE
taxlaw-2813	670	1	andrew p. morriss	PERSON
taxlaw-2813	670	2	tom jones	PERSON
taxlaw-2813	670	3	lj fallon	PERSON
taxlaw-2813	670	4	cayman financial review	ORG
taxlaw-2813	670	5	october 5, 2011	DATE
taxlaw-2813	671	1	135	CARDINAL
taxlaw-2813	672	1	28	CARDINAL
taxlaw-2813	673	1	the netherlands antilles	FAC
taxlaw-2813	673	2	the 1950s	DATE
taxlaw-2813	674	1	irs	ORG
taxlaw-2813	674	2	$16 million	MONEY
taxlaw-2813	674	3	east german	NORP
taxlaw-2813	674	4	1978	DATE
taxlaw-2813	674	5	fifteen-percent	PERCENT
taxlaw-2813	674	6	east germany	GPE
taxlaw-2813	674	7	thirty percent	PERCENT
taxlaw-2813	676	1	one	CARDINAL
taxlaw-2813	677	1	the united states	GPE
taxlaw-2813	677	2	irs	ORG
taxlaw-2813	677	3	u.s.	GPE
taxlaw-2813	677	4	the 1970s	DATE
taxlaw-2813	677	5	u.s.	GPE
taxlaw-2813	677	6	u.s.	GPE
taxlaw-2813	677	7	english	LANGUAGE
taxlaw-2813	678	1	two	CARDINAL
taxlaw-2813	682	1	two	CARDINAL
taxlaw-2813	687	1	two	CARDINAL
taxlaw-2813	692	1	eric j. bartelsman & roel	PERSON
taxlaw-2813	692	2	m. w. j. beetsma	PERSON
taxlaw-2813	693	1	oecd	ORG
taxlaw-2813	693	2	ctr	GPE
taxlaw-2813	693	3	2543	CARDINAL
taxlaw-2813	693	4	2000	DATE
taxlaw-2813	694	1	many decades	DATE
taxlaw-2813	695	1	john neighbour	PERSON
taxlaw-2813	695	2	oecd	ORG
taxlaw-2813	695	3	jan. 2002	DATE
taxlaw-2813	695	4	keeping_it_at_arms_length.html	PERSON
taxlaw-2813	695	5	oct. 2, 2011	DATE
taxlaw-2813	696	1	oecd	ORG
taxlaw-2813	696	2	1979	DATE
taxlaw-2813	697	1	margaret lamb	PERSON
taxlaw-2813	697	2	andrew lymer & judith freedman	ORG
taxlaw-2813	697	3	187–88 (2005	DATE
taxlaw-2813	698	1	oecd	ORG
taxlaw-2813	699	1	liu ping & caroline	ORG
taxlaw-2813	699	2	1	CARDINAL
taxlaw-2813	699	3	36	CARDINAL
taxlaw-2813	699	4	36	DATE
taxlaw-2813	699	5	2007	DATE
taxlaw-2813	700	1	the united states	GPE
taxlaw-2813	700	2	1935	DATE
taxlaw-2813	701	1	supra	PERSON
taxlaw-2813	701	2	3	CARDINAL
taxlaw-2813	701	3	95	CARDINAL
taxlaw-2813	702	1	christians	NORP
taxlaw-2813	703	1	christians	NORP
taxlaw-2813	703	2	supra	PERSON
taxlaw-2813	703	3	12	CARDINAL
taxlaw-2813	703	4	1421	CARDINAL
taxlaw-2813	704	1	136	CARDINAL
taxlaw-2813	704	2	boise & morriss	ORG
taxlaw-2813	704	3	supra	PERSON
taxlaw-2813	704	4	40	CARDINAL
taxlaw-2813	704	5	408–09	DATE
taxlaw-2813	705	1	137	CARDINAL
taxlaw-2813	705	2	117	CARDINAL
taxlaw-2813	705	3	60	CARDINAL
taxlaw-2813	705	4	2012	DATE
taxlaw-2813	705	5	29	CARDINAL
taxlaw-2813	705	6	one	CARDINAL
taxlaw-2813	705	7	irs	ORG
taxlaw-2813	705	8	canadian	NORP
taxlaw-2813	705	9	irs	ORG
taxlaw-2813	705	10	canadian	NORP
taxlaw-2813	705	11	irs	ORG
taxlaw-2813	705	12	canadians	NORP
taxlaw-2813	705	13	canadians	NORP
taxlaw-2813	705	14	the united states.139	GPE
taxlaw-2813	705	15	american	NORP
taxlaw-2813	705	16	english	LANGUAGE
taxlaw-2813	705	17	the united states	GPE
taxlaw-2813	707	1	the netherlands antilles	LOC
taxlaw-2813	707	2	u.s.	GPE
taxlaw-2813	707	3	americans	NORP
taxlaw-2813	707	4	u.s.	GPE
taxlaw-2813	707	5	138	CARDINAL
taxlaw-2813	707	6	irs	ORG
taxlaw-2813	709	1	94th	LAW
taxlaw-2813	710	1	17	CARDINAL
taxlaw-2813	710	2	1976	DATE
taxlaw-2813	710	3	jacob kaufman & dean scott	ORG
taxlaw-2813	710	4	gao	PERSON
taxlaw-2813	710	5	irs	ORG
taxlaw-2813	711	1	the philadelphia service center	ORG
taxlaw-2813	711	2	50	DATE
taxlaw-2813	712	1	irs	ORG
taxlaw-2813	712	2	83	DATE
taxlaw-2813	712	3	donald c. alexander	PERSON
taxlaw-2813	712	4	irs	ORG
taxlaw-2813	712	5	irs	ORG
taxlaw-2813	713	1	irs	ORG
taxlaw-2813	713	2	u.s.	GPE
taxlaw-2813	713	3	1976	DATE
taxlaw-2813	713	4	681.20	CARDINAL
taxlaw-2813	713	5	917.43	CARDINAL
taxlaw-2813	713	6	over thirty percent	PERCENT
taxlaw-2813	713	7	the day	DATE
taxlaw-2813	714	1	federal reserve	ORG
taxlaw-2813	714	2	h.10	ORG
taxlaw-2813	714	3	italy	GPE
taxlaw-2813	714	4	http://www.federalreserve.gov/releases/h10/hist/dat89_it.htm	DATE
taxlaw-2813	714	5	dec. 29, 1989	DATE
taxlaw-2813	715	1	139	CARDINAL
taxlaw-2813	715	2	irs	ORG
taxlaw-2813	717	1	94th	LAW
taxlaw-2813	718	1	4 (	CARDINAL
taxlaw-2813	718	2	1976	DATE
taxlaw-2813	718	3	john j. olszewski	PERSON
taxlaw-2813	718	4	irs	ORG
taxlaw-2813	719	1	140	CARDINAL
taxlaw-2813	719	2	boise & morriss	ORG
taxlaw-2813	719	3	supra	PERSON
taxlaw-2813	719	4	40	CARDINAL
taxlaw-2813	719	5	411–12	DATE
taxlaw-2813	720	1	u.s.	GPE
taxlaw-2813	720	2	nevada	GPE
taxlaw-2813	721	1	brian	PERSON
taxlaw-2813	721	2	kelly carr	PERSON
taxlaw-2813	721	3	nevada	GPE
taxlaw-2813	721	4	reuters	ORG
taxlaw-2813	721	5	sept. 26, 2011	DATE
taxlaw-2813	722	1	britain	GPE
taxlaw-2813	723	1	james charles	PERSON
taxlaw-2813	723	2	sunday	DATE
taxlaw-2813	723	3	london	GPE
taxlaw-2813	723	4	january 29, 2012	DATE
taxlaw-2813	724	1	141	CARDINAL
taxlaw-2813	724	2	http://www.walkersglobal.com/lists/news/attachments/ 168/(jersey)%20uses%20and%20advantages%20of%20jersey%20trusts%20(2).pdf	ORG
taxlaw-2813	724	3	october 25, 2011	DATE
taxlaw-2813	725	1	142	CARDINAL
taxlaw-2813	725	2	morriss	ORG
taxlaw-2813	725	3	supra	PERSON
taxlaw-2813	725	4	13	CARDINAL
taxlaw-2813	725	5	30	CARDINAL
taxlaw-2813	725	6	columbia	ORG
taxlaw-2813	725	7	the united states	GPE
taxlaw-2813	726	1	the united states	GPE
taxlaw-2813	726	2	1962	DATE
taxlaw-2813	726	3	irs	ORG
taxlaw-2813	726	4	u.s.	GPE
taxlaw-2813	726	5	u.s.	GPE
taxlaw-2813	726	6	u.s.	GPE
taxlaw-2813	726	7	swiss	NORP
taxlaw-2813	726	8	miami	GPE
taxlaw-2813	726	9	the united kingdom	GPE
taxlaw-2813	726	10	the 1970s	DATE
taxlaw-2813	726	11	british	NORP
taxlaw-2813	726	12	eu	ORG
taxlaw-2813	726	13	the 1960s and	DATE
taxlaw-2813	726	14	1970s	DATE
taxlaw-2813	726	15	only germany	GPE
taxlaw-2813	726	16	1957	DATE
taxlaw-2813	726	17	rome	GPE
taxlaw-2813	726	18	european	NORP
taxlaw-2813	727	1	france	GPE
taxlaw-2813	727	2	1980s.149	CARDINAL
taxlaw-2813	728	1	143	CARDINAL
taxlaw-2813	728	2	the netherlands antilles	LOC
taxlaw-2813	730	1	98th	CARDINAL
taxlaw-2813	731	1	1 (	CARDINAL
taxlaw-2813	731	2	douglas barnard	PERSON
taxlaw-2813	731	3	hundreds of millions	MONEY
taxlaw-2813	731	4	billions of dollars	MONEY
taxlaw-2813	731	5	annually	DATE
taxlaw-2813	732	1	144	CARDINAL
taxlaw-2813	734	1	96th	ORDINAL
taxlaw-2813	735	1	1979	DATE
taxlaw-2813	735	2	irvin b. nathan	PERSON
taxlaw-2813	735	3	doj	ORG
taxlaw-2813	736	1	145	CARDINAL
taxlaw-2813	736	2	u.s.	GPE
taxlaw-2813	736	3	101–63	CARDINAL
taxlaw-2813	737	1	irs	ORG
taxlaw-2813	738	1	146	CARDINAL
taxlaw-2813	738	2	the netherlands antilles	LOC
taxlaw-2813	739	1	h.r.	GPE
taxlaw-2813	739	2	98th	CARDINAL
taxlaw-2813	740	1	3 (1983	DATE
taxlaw-2813	740	2	william j. anderson	PERSON
taxlaw-2813	740	3	united states	GPE
taxlaw-2813	740	4	447	CARDINAL
taxlaw-2813	740	5	727	CARDINAL
taxlaw-2813	740	6	730–31	DATE
taxlaw-2813	740	7	1980	DATE
taxlaw-2813	741	1	147	CARDINAL
taxlaw-2813	741	2	stopford & turner	ORG
taxlaw-2813	741	3	supra	PERSON
taxlaw-2813	741	4	92	CARDINAL
taxlaw-2813	741	5	198	CARDINAL
taxlaw-2813	741	6	1947	DATE
taxlaw-2813	742	1	148paola	CARDINAL
taxlaw-2813	742	2	eu	ORG
taxlaw-2813	742	3	vienna	GPE
taxlaw-2813	742	4	european	NORP
taxlaw-2813	742	5	18 (2003	DATE
taxlaw-2813	742	6	oct. 2, 2011	DATE
taxlaw-2813	743	1	149	CARDINAL
taxlaw-2813	743	2	vivien a. schmidt	PERSON
taxlaw-2813	743	3	european	NORP
taxlaw-2813	743	4	france	GPE
taxlaw-2813	743	5	3 (1997	DATE
taxlaw-2813	743	6	the european community studies association	ORG
taxlaw-2813	743	7	fifth	ORDINAL
taxlaw-2813	743	8	1997	DATE
taxlaw-2813	743	9	oct. 2, 2011	DATE
taxlaw-2813	744	1	150	CARDINAL
taxlaw-2813	744	2	christians	NORP
taxlaw-2813	744	3	supra	PERSON
taxlaw-2813	744	4	12	CARDINAL
taxlaw-2813	744	5	22	DATE
taxlaw-2813	745	1	2012	DATE
taxlaw-2813	745	2	31	CARDINAL
taxlaw-2813	745	3	the united states	GPE
taxlaw-2813	745	4	the united kingdom	GPE
taxlaw-2813	745	5	new york	GPE
taxlaw-2813	745	6	london	GPE
taxlaw-2813	745	7	the united states	GPE
taxlaw-2813	745	8	american	NORP
taxlaw-2813	745	9	the 1960s	DATE
taxlaw-2813	745	10	u.s.	GPE
taxlaw-2813	745	11	american	NORP
taxlaw-2813	745	12	lyndon johnson	PERSON
taxlaw-2813	745	13	the viet nam	LOC
taxlaw-2813	745	14	irs	ORG
taxlaw-2813	745	15	nixon	PERSON
taxlaw-2813	745	16	the united states	GPE
taxlaw-2813	745	17	irs	ORG
taxlaw-2813	745	18	britain	GPE
taxlaw-2813	745	19	british	NORP
taxlaw-2813	745	20	british	NORP
taxlaw-2813	745	21	zero	CARDINAL
taxlaw-2813	745	22	british	NORP
taxlaw-2813	745	23	harold wilson	PERSON
taxlaw-2813	745	24	australian	NORP
taxlaw-2813	745	25	geogh whitlam	PERSON
taxlaw-2813	745	26	1974	DATE
taxlaw-2813	745	27	australia	GPE
taxlaw-2813	745	28	australia	GPE
taxlaw-2813	745	29	australian	NORP
taxlaw-2813	745	30	151	CARDINAL
taxlaw-2813	745	31	stopford & turner	ORG
taxlaw-2813	745	32	supra	PERSON
taxlaw-2813	745	33	92	CARDINAL
taxlaw-2813	745	34	242	CARDINAL
taxlaw-2813	745	35	uk	GPE
taxlaw-2813	745	36	london	GPE
taxlaw-2813	745	37	greek	NORP
taxlaw-2813	746	1	152	CARDINAL
taxlaw-2813	746	2	supra	PERSON
taxlaw-2813	746	3	41	CARDINAL
taxlaw-2813	747	1	153	CARDINAL
taxlaw-2813	747	2	stuart w. robinson,	PERSON
taxlaw-2813	747	3	jr.	PERSON
taxlaw-2813	747	4	the united states	GPE
taxlaw-2813	747	5	western europe 278	LOC
taxlaw-2813	747	6	1972	DATE
taxlaw-2813	748	1	154	CARDINAL
taxlaw-2813	750	1	s.	ORG
taxlaw-2813	750	2	96th	CARDINAL
taxlaw-2813	751	1	23 (1979	DATE
taxlaw-2813	751	2	irvin b. nathan	PERSON
taxlaw-2813	751	3	u.s.	GPE
taxlaw-2813	751	4	doj	ORG
taxlaw-2813	751	5	the tax reform act of	LAW
taxlaw-2813	751	6	1976	DATE
taxlaw-2813	751	7	irs	ORG
taxlaw-2813	752	1	congress	ORG
taxlaw-2813	752	2	irs	ORG
taxlaw-2813	753	1	84	CARDINAL
taxlaw-2813	753	2	cohen	PERSON
taxlaw-2813	753	3	senate	ORG
taxlaw-2813	753	4	the house of representatives	ORG
taxlaw-2813	753	5	the tax reform act of	LAW
taxlaw-2813	753	6	1976	DATE
taxlaw-2813	753	7	capitol hill	ORG
taxlaw-2813	754	1	155	CARDINAL
taxlaw-2813	754	2	australian	NORP
taxlaw-2813	754	3	whitlam	PERSON
taxlaw-2813	754	4	british national service revenue	ORG
taxlaw-2813	754	5	four years	DATE
taxlaw-2813	758	1	4	CARDINAL
taxlaw-2813	758	2	australian	NORP
taxlaw-2813	758	3	british	NORP
taxlaw-2813	758	4	aug. 21, 1974	DATE
taxlaw-2813	758	5	the british national archives	ORG
taxlaw-2813	758	6	prem 16/8	PERSON
taxlaw-2813	759	1	156	CARDINAL
taxlaw-2813	759	2	harold wilson	PERSON
taxlaw-2813	759	3	gough whitlam	PERSON
taxlaw-2813	759	4	aug. 30, 1974	DATE
taxlaw-2813	759	5	the british national archives	ORG
taxlaw-2813	759	6	prem 16/8	PERSON
taxlaw-2813	760	1	a few days earlier	DATE
taxlaw-2813	760	2	united kingdom	GPE
taxlaw-2813	760	3	british	NORP
taxlaw-2813	761	1	32	CARDINAL
taxlaw-2813	761	2	columbia	ORG
taxlaw-2813	762	1	the mid-1960s	DATE
taxlaw-2813	762	2	the late 1970s	DATE
taxlaw-2813	762	3	britain	GPE
taxlaw-2813	762	4	the united states	GPE
taxlaw-2813	762	5	the end of the 1970s	DATE
taxlaw-2813	762	6	u.s.	GPE
taxlaw-2813	763	1	oecd	ORG
taxlaw-2813	763	2	the 1970s	DATE
taxlaw-2813	764	1	britain	GPE
taxlaw-2813	764	2	australia	GPE
taxlaw-2813	764	3	one	CARDINAL
taxlaw-2813	764	4	australia	GPE
taxlaw-2813	764	5	britain	GPE
taxlaw-2813	764	6	australians	NORP
taxlaw-2813	764	7	the oecd working party	ORG
taxlaw-2813	764	8	british	NORP
taxlaw-2813	764	9	britain	GPE
taxlaw-2813	765	1	159	CARDINAL
taxlaw-2813	765	2	oecd	ORG
taxlaw-2813	767	1	oecd	ORG
taxlaw-2813	768	1	one	CARDINAL
taxlaw-2813	769	1	155	CARDINAL
taxlaw-2813	769	2	3	CARDINAL
taxlaw-2813	769	3	british	NORP
taxlaw-2813	769	4	australian	NORP
taxlaw-2813	769	5	british	NORP
taxlaw-2813	770	1	britain	GPE
taxlaw-2813	770	2	caribbean	LOC
taxlaw-2813	770	3	american	NORP
taxlaw-2813	771	1	157	CARDINAL
taxlaw-2813	771	2	christians	NORP
taxlaw-2813	771	3	supra	PERSON
taxlaw-2813	771	4	12	CARDINAL
taxlaw-2813	771	5	10	CARDINAL
taxlaw-2813	771	6	158	CARDINAL
taxlaw-2813	771	7	u.s.	GPE
taxlaw-2813	773	1	h.r.	GPE
taxlaw-2813	773	2	97th	CARDINAL
taxlaw-2813	774	1	1982	DATE
taxlaw-2813	774	2	alan w. granwell	PERSON
taxlaw-2813	774	3	u.s.	GPE
taxlaw-2813	775	1	159	CARDINAL
taxlaw-2813	775	2	p.j	GPE
taxlaw-2813	775	3	weston	GPE
taxlaw-2813	775	4	aug. 23, 1974	DATE
taxlaw-2813	775	5	the british national archives	ORG
taxlaw-2813	775	6	prem 16/8	PERSON
taxlaw-2813	776	1	uk	GPE
taxlaw-2813	776	2	oecd	ORG
taxlaw-2813	777	1	australia	GPE
taxlaw-2813	777	2	the oecd working party	ORG
taxlaw-2813	778	1	the united nations	ORG
taxlaw-2813	779	1	caribbean	LOC
taxlaw-2813	781	1	2	CARDINAL
taxlaw-2813	783	1	3	CARDINAL
taxlaw-2813	783	2	160	CARDINAL
taxlaw-2813	783	3	christians	NORP
taxlaw-2813	783	4	supra	PERSON
taxlaw-2813	783	5	12	CARDINAL
taxlaw-2813	783	6	48	DATE
taxlaw-2813	783	7	2012	DATE
taxlaw-2813	783	8	33	CARDINAL
taxlaw-2813	784	1	agasint	ORG
taxlaw-2813	785	1	oecd	ORG
taxlaw-2813	785	2	at least the early 1970s.161	DATE
taxlaw-2813	785	3	the early 1980s	DATE
taxlaw-2813	785	4	oecd	ORG
taxlaw-2813	786	1	a. changing	PERSON
taxlaw-2813	786	2	the early 1980s	DATE
taxlaw-2813	787	1	the late 1970s	DATE
taxlaw-2813	787	2	early 1980s	DATE
taxlaw-2813	788	1	the cayman islands	ORG
taxlaw-2813	788	2	bahamas	GPE
taxlaw-2813	788	3	the early 1980s	DATE
taxlaw-2813	788	4	harvard	ORG
taxlaw-2813	788	5	first	ORDINAL
taxlaw-2813	788	6	oxbridge degrees	PERSON
taxlaw-2813	788	7	london	GPE
taxlaw-2813	788	8	new york	GPE
taxlaw-2813	788	9	caribbean	LOC
taxlaw-2813	788	10	bermuda	ORG
taxlaw-2813	788	11	american	NORP
taxlaw-2813	789	1	european	NORP
taxlaw-2813	789	2	switzerland	GPE
taxlaw-2813	789	3	liechtenstein	GPE
taxlaw-2813	789	4	european	NORP
taxlaw-2813	790	1	netherlands	GPE
taxlaw-2813	790	2	161	CARDINAL
taxlaw-2813	790	3	p.j	GPE
taxlaw-2813	790	4	weston	GPE
taxlaw-2813	790	5	aug. 23, 1974	DATE
taxlaw-2813	790	6	the british national archives	ORG
taxlaw-2813	790	7	prem 16/8	PERSON
taxlaw-2813	790	8	uk	GPE
taxlaw-2813	790	9	oecd	ORG
taxlaw-2813	791	1	162	CARDINAL
taxlaw-2813	791	2	3	CARDINAL
taxlaw-2813	791	3	13	CARDINAL
taxlaw-2813	795	1	zero	CARDINAL
taxlaw-2813	796	1	d. 163	ORG
taxlaw-2813	796	2	t. russel	ORG
taxlaw-2813	796	3	anguilla	GPE
taxlaw-2813	796	4	may 21, 1975	DATE
taxlaw-2813	796	5	the british national archives	ORG
taxlaw-2813	796	6	fco 44/1181	ORG
taxlaw-2813	796	7	bahamas	GPE
taxlaw-2813	796	8	craton	PERSON
taxlaw-2813	796	9	104	CARDINAL
taxlaw-2813	796	10	161	CARDINAL
taxlaw-2813	796	11	first	ORDINAL
taxlaw-2813	796	12	bermuda	ORG
taxlaw-2813	797	1	164	CARDINAL
taxlaw-2813	797	2	morriss	ORG
taxlaw-2813	797	3	supra	PERSON
taxlaw-2813	797	4	134	CARDINAL
taxlaw-2813	797	5	165	CARDINAL
taxlaw-2813	797	6	supra	PERSON
taxlaw-2813	797	7	40	CARDINAL
taxlaw-2813	797	8	166	CARDINAL
taxlaw-2813	798	1	34 columbia	PERCENT
taxlaw-2813	798	2	dutch	NORP
taxlaw-2813	800	1	the united states	GPE
taxlaw-2813	800	2	the early 1980s	DATE
taxlaw-2813	801	1	1981	DATE
taxlaw-2813	801	2	irs	ORG
taxlaw-2813	801	3	richard a.	PERSON
taxlaw-2813	801	4	u.s.	GPE
taxlaw-2813	801	5	gordon report	WORK_OF_ART
taxlaw-2813	801	6	zero	CARDINAL
taxlaw-2813	802	1	gordon	PERSON
taxlaw-2813	803	1	170	CARDINAL
taxlaw-2813	803	2	the united states	GPE
taxlaw-2813	803	3	the british virgin islands	ORG
taxlaw-2813	803	4	1982171	DATE
taxlaw-2813	803	5	the netherlands antilles	LOC
taxlaw-2813	803	6	1987.172	CARDINAL
taxlaw-2813	803	7	1982	DATE
taxlaw-2813	803	8	congress	ORG
taxlaw-2813	803	9	irs	ORG
taxlaw-2813	803	10	u.s.	GPE
taxlaw-2813	803	11	irs	ORG
taxlaw-2813	803	12	1983	DATE
taxlaw-2813	803	13	reagan	PERSON
taxlaw-2813	803	14	caribbean basin	LOC
taxlaw-2813	803	15	american	NORP
taxlaw-2813	803	16	caribbean	LOC
taxlaw-2813	803	17	the united states	GPE
taxlaw-2813	803	18	u.s.	GPE
taxlaw-2813	803	19	1984	DATE
taxlaw-2813	803	20	167	CARDINAL
taxlaw-2813	803	21	jesse drucker	PERSON
taxlaw-2813	803	22	google	ORG
taxlaw-2813	803	23	$11.1 billion	MONEY
taxlaw-2813	803	24	2007	DATE
taxlaw-2813	804	1	just 2.4%	PERCENT
taxlaw-2813	806	1	bloomberg	ORG
taxlaw-2813	807	1	week	DATE
taxlaw-2813	807	2	oct. 25, 2010	DATE
taxlaw-2813	807	3	43	DATE
taxlaw-2813	808	1	168	CARDINAL
taxlaw-2813	808	2	richard a. gordon	PERSON
taxlaw-2813	808	3	richard k. gordon	PERSON
taxlaw-2813	808	4	american	NORP
taxlaw-2813	809	1	169	CARDINAL
taxlaw-2813	809	2	richard a. gordon	PERSON
taxlaw-2813	809	3	united states	GPE
taxlaw-2813	810	1	4	CARDINAL
taxlaw-2813	810	2	1981	DATE
taxlaw-2813	811	1	170	CARDINAL
taxlaw-2813	812	1	10	CARDINAL
taxlaw-2813	813	1	the united states	GPE
taxlaw-2813	815	1	the united states	GPE
taxlaw-2813	816	1	171	CARDINAL
taxlaw-2813	816	2	boise & morriss	ORG
taxlaw-2813	816	3	supra	PERSON
taxlaw-2813	816	4	40	CARDINAL
taxlaw-2813	816	5	419–20	DATE
taxlaw-2813	817	1	one	CARDINAL
taxlaw-2813	817	2	the united states	GPE
taxlaw-2813	817	3	british	NORP
taxlaw-2813	817	4	british virgin	GPE
taxlaw-2813	818	1	gordon	PERSON
taxlaw-2813	818	2	british	NORP
taxlaw-2813	818	3	one million to eight million	CARDINAL
taxlaw-2813	818	4	between 1975 and 1978	DATE
taxlaw-2813	819	1	british	NORP
taxlaw-2813	819	2	united states	GPE
taxlaw-2813	819	3	between 1970 and 1979	DATE
taxlaw-2813	819	4	53	CARDINAL
taxlaw-2813	819	5	678	CARDINAL
taxlaw-2813	820	1	gordon supra	PERSON
taxlaw-2813	820	2	169	CARDINAL
taxlaw-2813	820	3	149–50	CARDINAL
taxlaw-2813	821	1	172	CARDINAL
taxlaw-2813	821	2	boise & morriss	ORG
taxlaw-2813	821	3	supra	PERSON
taxlaw-2813	821	4	40	CARDINAL
taxlaw-2813	821	5	423–25	DATE
taxlaw-2813	822	1	benjamin rosenthal	PERSON
taxlaw-2813	822	2	u.s.	GPE
taxlaw-2813	822	3	dutch	NORP
taxlaw-2813	824	1	u.s.	GPE
taxlaw-2813	826	1	97th	CARDINAL
taxlaw-2813	827	1	42	CARDINAL
taxlaw-2813	827	2	1982	DATE
taxlaw-2813	828	1	173	CARDINAL
taxlaw-2813	828	2	20	CARDINAL
taxlaw-2813	828	3	int’l	NORP
taxlaw-2813	829	1	1209	CARDINAL
taxlaw-2813	829	2	1215	CARDINAL
taxlaw-2813	829	3	1986	DATE
taxlaw-2813	830	1	174	CARDINAL
taxlaw-2813	830	2	third	ORDINAL
taxlaw-2813	831	1	crinion	ORG
taxlaw-2813	831	2	173	CARDINAL
taxlaw-2813	831	3	1219	CARDINAL
taxlaw-2813	832	1	175	CARDINAL
taxlaw-2813	832	2	barbados	GPE
taxlaw-2813	832	3	costa rica	GPE
taxlaw-2813	832	4	the dominican republic	GPE
taxlaw-2813	832	5	the united states	GPE
taxlaw-2813	832	6	1984	DATE
taxlaw-2813	833	1	crinion	PERSON
taxlaw-2813	833	2	173	CARDINAL
taxlaw-2813	833	3	1236	CARDINAL
taxlaw-2813	834	1	2012	DATE
taxlaw-2813	834	2	35	CARDINAL
taxlaw-2813	834	3	that same year	DATE
taxlaw-2813	834	4	1970177	DATE
taxlaw-2813	834	5	irs	ORG
taxlaw-2813	834	6	10,000	MONEY
taxlaw-2813	834	7	the united states	GPE
taxlaw-2813	834	8	over $5,000	MONEY
taxlaw-2813	834	9	$1,000 to $50,000	MONEY
taxlaw-2813	834	10	one to	CARDINAL
taxlaw-2813	834	11	five	CARDINAL
taxlaw-2813	834	12	1985	DATE
taxlaw-2813	834	13	1978	DATE
taxlaw-2813	834	14	american	NORP
taxlaw-2813	834	15	irs	ORG
taxlaw-2813	834	16	1985	DATE
taxlaw-2813	834	17	several billion	CARDINAL
taxlaw-2813	834	18	1985	DATE
taxlaw-2813	834	19	senate	ORG
taxlaw-2813	834	20	congress	ORG
taxlaw-2813	834	21	european	NORP
taxlaw-2813	834	22	the early 1980s	DATE
taxlaw-2813	835	1	france	GPE
taxlaw-2813	835	2	francois mitterrand	PERSON
taxlaw-2813	836	1	183	CARDINAL
taxlaw-2813	836	2	twelve	CARDINAL
taxlaw-2813	836	3	forty-one	CARDINAL
taxlaw-2813	836	4	two	CARDINAL
taxlaw-2813	836	5	european	NORP
taxlaw-2813	836	6	ems	ORG
taxlaw-2813	836	7	176	CARDINAL
taxlaw-2813	836	8	s. cass weiland	PERSON
taxlaw-2813	836	9	congress	ORG
taxlaw-2813	836	10	20	CARDINAL
taxlaw-2813	836	11	int’l	NORP
taxlaw-2813	837	1	1025	CARDINAL
taxlaw-2813	837	2	1037	CARDINAL
taxlaw-2813	837	3	1986	DATE
taxlaw-2813	837	4	1984	DATE
taxlaw-2813	839	1	98–369	CARDINAL
taxlaw-2813	839	2	98	CARDINAL
taxlaw-2813	840	1	494	CARDINAL
taxlaw-2813	840	2	648–50	CARDINAL
taxlaw-2813	840	3	the 30 percent	PERCENT
taxlaw-2813	841	1	177see	CARDINAL
taxlaw-2813	841	2	1970	DATE
taxlaw-2813	841	3	31	CARDINAL
taxlaw-2813	842	1	5311	CARDINAL
taxlaw-2813	843	1	176	CARDINAL
taxlaw-2813	843	2	1039	CARDINAL
taxlaw-2813	844	1	178	CARDINAL
taxlaw-2813	846	1	648	CARDINAL
taxlaw-2813	847	1	2d	DATE
taxlaw-2813	847	2	1984	DATE
taxlaw-2813	848	1	179	CARDINAL
taxlaw-2813	848	2	176	CARDINAL
taxlaw-2813	848	3	1039–40	CARDINAL
taxlaw-2813	848	4	180	CARDINAL
taxlaw-2813	848	5	1986	DATE
taxlaw-2813	850	1	99-570	CARDINAL
taxlaw-2813	850	2	100	CARDINAL
taxlaw-2813	851	1	3207-18	DATE
taxlaw-2813	852	1	181	CARDINAL
taxlaw-2813	852	2	173	CARDINAL
taxlaw-2813	852	3	1211	DATE
taxlaw-2813	853	1	182	CARDINAL
taxlaw-2813	853	2	the day	DATE
taxlaw-2813	853	3	$2.25 million	MONEY
taxlaw-2813	853	4	crocker national bank of	ORG
taxlaw-2813	853	5	san francisco	GPE
taxlaw-2813	854	1	william v. roth jr.	PERSON
taxlaw-2813	855	1	jerry estill	PERSON
taxlaw-2813	855	2	senate	ORG
taxlaw-2813	855	3	the miami news	ORG
taxlaw-2813	855	4	august 28, 1985	DATE
taxlaw-2813	855	5	9a	CARDINAL
taxlaw-2813	855	6	oct. 11, 2012	DATE
taxlaw-2813	855	7	cheryl arvidson	PERSON
taxlaw-2813	855	8	fed	ORG
taxlaw-2813	855	9	the miami news	ORG
taxlaw-2813	855	10	august 28, 1985	DATE
taxlaw-2813	855	11	3a	CARDINAL
taxlaw-2813	855	12	douglas jehl	PERSON
taxlaw-2813	855	13	los angeles	GPE
taxlaw-2813	855	14	oct. 11, 2012	DATE
taxlaw-2813	856	1	roth	PERSON
taxlaw-2813	856	2	irs	ORG
taxlaw-2813	857	1	william v. roth	PERSON
taxlaw-2813	857	2	jr.	PERSON
taxlaw-2813	857	3	william h. nixon	PERSON
taxlaw-2813	857	4	irs	ORG
taxlaw-2813	857	5	america	GPE
taxlaw-2813	857	6	congress	ORG
taxlaw-2813	857	7	1999	DATE
taxlaw-2813	858	1	183	CARDINAL
taxlaw-2813	858	2	david r. cameron	PERSON
taxlaw-2813	858	3	france 1981–1983	ORG
taxlaw-2813	858	4	france 56	EVENT
taxlaw-2813	858	5	56	DATE
taxlaw-2813	858	6	anthony daley & melanie nolan eds.	ORG
taxlaw-2813	858	7	1996	DATE
taxlaw-2813	859	1	184	CARDINAL
taxlaw-2813	859	2	the mitterrand years 133	DATE
taxlaw-2813	859	3	134–35	DATE
taxlaw-2813	859	4	maclean	NORP
taxlaw-2813	859	5	1998	DATE
taxlaw-2813	859	6	serge halimi	PERSON
taxlaw-2813	859	7	183	CARDINAL
taxlaw-2813	859	8	83	DATE
taxlaw-2813	859	9	185	CARDINAL
taxlaw-2813	859	10	184	CARDINAL
taxlaw-2813	859	11	135	CARDINAL
taxlaw-2813	859	12	36	CARDINAL
taxlaw-2813	859	13	columbia	ORG
taxlaw-2813	859	14	1982.186	CARDINAL
taxlaw-2813	859	15	france	GPE
taxlaw-2813	859	16	ems	ORG
taxlaw-2813	859	17	third	ORDINAL
taxlaw-2813	859	18	1983	DATE
taxlaw-2813	860	1	1986	DATE
taxlaw-2813	860	2	french	NORP
taxlaw-2813	860	3	france	GPE
taxlaw-2813	860	4	1984	DATE
taxlaw-2813	860	5	french	NORP
taxlaw-2813	860	6	banking.189	GPE
taxlaw-2813	860	7	first	ORDINAL
taxlaw-2813	860	8	1985	DATE
taxlaw-2813	860	9	1986	DATE
taxlaw-2813	861	1	191	CARDINAL
taxlaw-2813	862	1	french	NORP
taxlaw-2813	862	2	germany	GPE
taxlaw-2813	862	3	the united states	GPE
taxlaw-2813	862	4	reagan	PERSON
taxlaw-2813	862	5	u.s.	GPE
taxlaw-2813	862	6	1984	DATE
taxlaw-2813	862	7	germany	GPE
taxlaw-2813	862	8	one	CARDINAL
taxlaw-2813	862	9	continental europe	LOC
taxlaw-2813	862	10	the 1980s	DATE
taxlaw-2813	862	11	germany	GPE
taxlaw-2813	862	12	european	NORP
taxlaw-2813	862	13	switzerland	GPE
taxlaw-2813	862	14	germans	NORP
taxlaw-2813	862	15	europe	LOC
taxlaw-2813	863	1	the 1980s and 1990s	DATE
taxlaw-2813	863	2	the beginning of the 1990s	DATE
taxlaw-2813	863	3	186	CARDINAL
taxlaw-2813	864	1	cameron	PERSON
taxlaw-2813	864	2	supra	PERSON
taxlaw-2813	864	3	183	CARDINAL
taxlaw-2813	864	4	59–61	DATE
taxlaw-2813	865	1	french	NORP
taxlaw-2813	866	1	d.	NORP
taxlaw-2813	866	2	58–59	DATE
taxlaw-2813	867	1	187	CARDINAL
taxlaw-2813	867	2	vivien a. schmidt	PERSON
taxlaw-2813	867	3	french	NORP
taxlaw-2813	868	1	183	CARDINAL
taxlaw-2813	868	2	117	CARDINAL
taxlaw-2813	868	3	134–35	CARDINAL
taxlaw-2813	868	4	cameron	ORG
taxlaw-2813	868	5	supra	PERSON
taxlaw-2813	868	6	183	CARDINAL
taxlaw-2813	868	7	57	DATE
taxlaw-2813	869	1	188	CARDINAL
taxlaw-2813	869	2	184	CARDINAL
taxlaw-2813	869	3	90	CARDINAL
taxlaw-2813	870	1	paris	GPE
taxlaw-2813	870	2	london	GPE
taxlaw-2813	871	1	jonathan story & ingo walter	ORG
taxlaw-2813	871	2	europe 200 (1997	DATE
taxlaw-2813	872	1	189	CARDINAL
taxlaw-2813	872	2	story & walter	ORG
taxlaw-2813	872	3	188	CARDINAL
taxlaw-2813	872	4	197	CARDINAL
taxlaw-2813	872	5	190	CARDINAL
taxlaw-2813	872	6	jean cordier	PERSON
taxlaw-2813	872	7	french	NORP
taxlaw-2813	872	8	the banque de france:	ORG
taxlaw-2813	872	9	france	GPE
taxlaw-2813	872	10	178	CARDINAL
taxlaw-2813	872	11	180	CARDINAL
taxlaw-2813	872	12	michel boutillier & jean cordier eds.	ORG
taxlaw-2813	872	13	1996	DATE
taxlaw-2813	873	1	191	CARDINAL
taxlaw-2813	873	2	184	CARDINAL
taxlaw-2813	873	3	136	CARDINAL
taxlaw-2813	874	1	192	CARDINAL
taxlaw-2813	874	2	57–65	CARDINAL
taxlaw-2813	874	3	2007	DATE
taxlaw-2813	875	1	193	CARDINAL
taxlaw-2813	876	1	71	CARDINAL
taxlaw-2813	876	2	194	CARDINAL
taxlaw-2813	876	3	story & walter	ORG
taxlaw-2813	876	4	188	CARDINAL
taxlaw-2813	876	5	177	CARDINAL
taxlaw-2813	877	1	195	CARDINAL
taxlaw-2813	877	2	ronen palan	PERSON
taxlaw-2813	877	3	richard murphy	PERSON
taxlaw-2813	877	4	christian chavagneux	PERSON
taxlaw-2813	877	5	200	CARDINAL
taxlaw-2813	877	6	2010	DATE
taxlaw-2813	878	1	196	CARDINAL
taxlaw-2813	878	2	1984	DATE
taxlaw-2813	878	3	the united states	GPE
taxlaw-2813	878	4	germany	GPE
taxlaw-2813	878	5	1989	DATE
taxlaw-2813	878	6	eu	ORG
taxlaw-2813	879	1	germany	GPE
taxlaw-2813	880	1	story & walter	ORG
taxlaw-2813	880	2	188	CARDINAL
taxlaw-2813	880	3	178	CARDINAL
taxlaw-2813	881	1	197achim	CARDINAL
taxlaw-2813	881	2	kammerling & eric seils	ORG
taxlaw-2813	881	3	32	CARDINAL
taxlaw-2813	883	1	756	CARDINAL
taxlaw-2813	883	2	761	CARDINAL
taxlaw-2813	883	3	2009	DATE
taxlaw-2813	884	1	2012	DATE
taxlaw-2813	884	2	37	CARDINAL
taxlaw-2813	884	3	oecd	ORG
taxlaw-2813	884	4	the beginning of the 1990s	DATE
taxlaw-2813	885	1	the middle of the decade	DATE
taxlaw-2813	885	2	asian	NORP
taxlaw-2813	885	3	1997	DATE
taxlaw-2813	885	4	the cold war	EVENT
taxlaw-2813	885	5	european	NORP
taxlaw-2813	885	6	europe	LOC
taxlaw-2813	885	7	the european union’s	ORG
taxlaw-2813	885	8	the 1980s	DATE
taxlaw-2813	885	9	1990s.204	CARDINAL
taxlaw-2813	886	1	eu	ORG
taxlaw-2813	886	2	eu	ORG
taxlaw-2813	886	3	france	GPE
taxlaw-2813	886	4	italy	GPE
taxlaw-2813	886	5	eu	ORG
taxlaw-2813	886	6	eu	ORG
taxlaw-2813	886	7	198	CARDINAL
taxlaw-2813	886	8	webb	ORG
taxlaw-2813	886	9	supra	PERSON
taxlaw-2813	886	10	96	CARDINAL
taxlaw-2813	886	11	795	CARDINAL
taxlaw-2813	887	1	199	CARDINAL
taxlaw-2813	887	2	oecd	ORG
taxlaw-2813	887	3	1991	DATE
taxlaw-2813	887	4	oecd	ORG
taxlaw-2813	888	1	200	CARDINAL
taxlaw-2813	888	2	119 (1995	DATE
taxlaw-2813	889	1	201kenneth	CARDINAL
taxlaw-2813	889	2	g. stewart &	ORG
taxlaw-2813	889	3	michael c. webb	PERSON
taxlaw-2813	889	4	victoria dep't	PERSON
taxlaw-2813	890	1	2003	DATE
taxlaw-2813	891	1	2	CARDINAL
taxlaw-2813	891	2	appendix	NORP
taxlaw-2813	891	3	gpd	ORG
taxlaw-2813	891	4	oecd	ORG
taxlaw-2813	891	5	europe	LOC
taxlaw-2813	892	1	webb	ORG
taxlaw-2813	892	2	stewart focus	PERSON
taxlaw-2813	893	1	6	CARDINAL
taxlaw-2813	894	1	202	CARDINAL
taxlaw-2813	894	2	robert t. kudrle & lorraine eden	PERSON
taxlaw-2813	895	1	37 stan	PERSON
taxlaw-2813	896	1	j. l.	PERSON
taxlaw-2813	897	1	37	DATE
taxlaw-2813	897	2	50–51	CARDINAL
taxlaw-2813	897	3	2003	DATE
taxlaw-2813	898	1	203	CARDINAL
taxlaw-2813	899	1	51	DATE
taxlaw-2813	899	2	204	CARDINAL
taxlaw-2813	899	3	ray barrell & nigel pain	ORG
taxlaw-2813	899	4	europe	LOC
taxlaw-2813	899	5	107	CARDINAL
taxlaw-2813	900	1	j. 1770	PERSON
taxlaw-2813	900	2	1771	DATE
taxlaw-2813	900	3	1997	DATE
taxlaw-2813	901	1	the european commission	ORG
taxlaw-2813	901	2	1974	DATE
taxlaw-2813	902	1	1975	DATE
taxlaw-2813	902	2	third	ORDINAL
taxlaw-2813	903	1	craig m. boise	PERSON
taxlaw-2813	903	2	50	CARDINAL
taxlaw-2813	903	3	56	DATE
taxlaw-2813	903	4	andrew p. morriss	PERSON
taxlaw-2813	904	1	2010	DATE
taxlaw-2813	905	1	european	NORP
taxlaw-2813	905	2	1986	DATE
taxlaw-2813	905	3	european	NORP
taxlaw-2813	906	1	story & walter	ORG
taxlaw-2813	906	2	188	CARDINAL
taxlaw-2813	906	3	254	CARDINAL
taxlaw-2813	906	4	205	CARDINAL
taxlaw-2813	907	1	eu	ORG
taxlaw-2813	907	2	1988	DATE
taxlaw-2813	908	1	story & walter	ORG
taxlaw-2813	908	2	188	CARDINAL
taxlaw-2813	908	3	256	CARDINAL
taxlaw-2813	908	4	206	CARDINAL
taxlaw-2813	909	1	254–255	CARDINAL
taxlaw-2813	910	1	1985	DATE
taxlaw-2813	910	2	eu	GPE
taxlaw-2813	910	3	luxembourg	GPE
taxlaw-2813	911	1	france	GPE
taxlaw-2813	911	2	fifteen percent	PERCENT
taxlaw-2813	911	3	eu	ORG
taxlaw-2813	911	4	germany	GPE
taxlaw-2813	911	5	ten percent	PERCENT
taxlaw-2813	912	1	1989	DATE
taxlaw-2813	913	1	258	CARDINAL
taxlaw-2813	914	1	38	CARDINAL
taxlaw-2813	914	2	france	GPE
taxlaw-2813	914	3	the european commission	ORG
taxlaw-2813	914	4	1989	DATE
taxlaw-2813	914	5	the mid-1980s	DATE
taxlaw-2813	915	1	europe	LOC
taxlaw-2813	915	2	the united states	GPE
taxlaw-2813	916	1	activities.210	PRODUCT
taxlaw-2813	916	2	european	NORP
taxlaw-2813	916	3	the united states	GPE
taxlaw-2813	917	1	gordon	PERSON
taxlaw-2813	917	2	oecd	ORG
taxlaw-2813	917	3	oecd	ORG
taxlaw-2813	917	4	two	CARDINAL
taxlaw-2813	917	5	1987	DATE
taxlaw-2813	917	6	oecd	ORG
taxlaw-2813	918	1	article 26	LAW
taxlaw-2813	923	1	oecd	ORG
taxlaw-2813	924	1	255	CARDINAL
taxlaw-2813	925	1	1989	DATE
taxlaw-2813	925	2	christiane scrivener	PERSON
taxlaw-2813	926	1	claudio m. radaelli	PERSON
taxlaw-2813	926	2	eu	ORG
taxlaw-2813	927	1	37	CARDINAL
taxlaw-2813	927	2	j.	PERSON
taxlaw-2813	928	1	661	CARDINAL
taxlaw-2813	928	2	667	CARDINAL
taxlaw-2813	928	3	1999	DATE
taxlaw-2813	929	1	208	CARDINAL
taxlaw-2813	929	2	story & walter	ORG
taxlaw-2813	929	3	188	CARDINAL
taxlaw-2813	929	4	255	CARDINAL
taxlaw-2813	929	5	209	CARDINAL
taxlaw-2813	929	6	the netherlands antilles	LOC
taxlaw-2813	931	1	h.r.	GPE
taxlaw-2813	931	2	98	CARDINAL
taxlaw-2813	931	3	1 (	CARDINAL
taxlaw-2813	931	4	douglas barnard	PERSON
taxlaw-2813	931	5	hundreds of millions	MONEY
taxlaw-2813	931	6	billions of dollars	MONEY
taxlaw-2813	931	7	annually	DATE
taxlaw-2813	932	1	americans	NORP
taxlaw-2813	933	1	210	CARDINAL
taxlaw-2813	933	2	the netherlands antilles	LOC
taxlaw-2813	935	1	h.r.	GPE
taxlaw-2813	935	2	98	CARDINAL
taxlaw-2813	936	1	97	CARDINAL
taxlaw-2813	936	2	1983	DATE
taxlaw-2813	936	3	robert edwards	PERSON
taxlaw-2813	936	4	florida	GPE
taxlaw-2813	936	5	netherlands antilles	GPE
taxlaw-2813	937	1	211	CARDINAL
taxlaw-2813	937	2	oecd	ORG
taxlaw-2813	937	3	100	CARDINAL
taxlaw-2813	937	4	212	CARDINAL
taxlaw-2813	937	5	oecd	ORG
taxlaw-2813	937	6	four	CARDINAL
taxlaw-2813	937	7	19	CARDINAL
taxlaw-2813	937	8	1987	DATE
taxlaw-2813	937	9	oecd	ORG
taxlaw-2813	937	10	four	CARDINAL
taxlaw-2813	937	11	107	CARDINAL
taxlaw-2813	937	12	1987	DATE
taxlaw-2813	938	1	213	CARDINAL
taxlaw-2813	938	2	oecd	ORG
taxlaw-2813	938	3	212	CARDINAL
taxlaw-2813	938	4	21	CARDINAL
taxlaw-2813	939	1	214	CARDINAL
taxlaw-2813	939	2	oecd	ORG
taxlaw-2813	939	3	212	CARDINAL
taxlaw-2813	939	4	48	DATE
taxlaw-2813	941	1	47–48	CARDINAL
taxlaw-2813	941	2	2012	DATE
taxlaw-2813	941	3	39	CARDINAL
taxlaw-2813	943	1	oecd	ORG
taxlaw-2813	943	2	oecd	ORG
taxlaw-2813	944	1	215	CARDINAL
taxlaw-2813	944	2	switzerland	GPE
taxlaw-2813	944	3	luxembourg	GPE
taxlaw-2813	944	4	liechtenstein	GPE
taxlaw-2813	944	5	continental european	NORP
taxlaw-2813	944	6	the united states	GPE
taxlaw-2813	944	7	united kingdom	GPE
taxlaw-2813	945	1	the clinton administration	ORG
taxlaw-2813	945	2	january 1993	DATE
taxlaw-2813	945	3	may 1997	DATE
taxlaw-2813	945	4	u.s.	GPE
taxlaw-2813	945	5	u.k.	GPE
taxlaw-2813	945	6	the decade	DATE
taxlaw-2813	946	1	jeffrey owens	PERSON
taxlaw-2813	946	2	oecd	ORG
taxlaw-2813	946	3	1994	DATE
taxlaw-2813	946	4	europe	LOC
taxlaw-2813	947	1	215	CARDINAL
taxlaw-2813	947	2	oecd	ORG
taxlaw-2813	947	3	100	CARDINAL
taxlaw-2813	947	4	216	CARDINAL
taxlaw-2813	947	5	first	ORDINAL
taxlaw-2813	947	6	clinton	PERSON
taxlaw-2813	948	1	america	GPE
taxlaw-2813	948	2	america	GPE
taxlaw-2813	949	1	william clinton	PERSON
taxlaw-2813	949	2	feb. 17, 1993	DATE
taxlaw-2813	950	1	clinton	PERSON
taxlaw-2813	950	2	$10 million	MONEY
taxlaw-2813	950	3	20%	PERCENT
taxlaw-2813	950	4	$5 million	MONEY
taxlaw-2813	951	1	richard g. minor	PERSON
taxlaw-2813	951	2	ec	ORG
taxlaw-2813	951	3	eastern europe	LOC
taxlaw-2813	951	4	6	CARDINAL
taxlaw-2813	951	5	int’l	ORG
taxlaw-2813	951	6	1548	DATE
taxlaw-2813	951	7	1550	DATE
taxlaw-2813	951	8	1993	DATE
taxlaw-2813	952	1	lawrence	PERSON
taxlaw-2813	952	2	treasury	ORG
taxlaw-2813	952	3	1995	DATE
taxlaw-2813	952	4	treasury	ORG
taxlaw-2813	952	5	1999	DATE
taxlaw-2813	952	6	oecd	ORG
taxlaw-2813	953	1	lawrence summers	PERSON
taxlaw-2813	953	2	34th	ORDINAL
taxlaw-2813	953	3	inter-american	NORP
taxlaw-2813	953	4	washington	GPE
taxlaw-2813	953	5	d.c.	GPE
taxlaw-2813	953	6	july 10, 2000	DATE
taxlaw-2813	954	1	first	ORDINAL
taxlaw-2813	954	2	oecd	ORG
taxlaw-2813	955	1	j. c. sharman	PERSON
taxlaw-2813	955	2	36 (2006	DATE
taxlaw-2813	955	3	the u.s. treasury	ORG
taxlaw-2813	955	4	oecd	ORG
taxlaw-2813	956	1	uk	GPE
taxlaw-2813	956	2	1997	DATE
taxlaw-2813	957	1	1997	DATE
taxlaw-2813	957	2	britain	GPE
taxlaw-2813	957	3	britain	GPE
taxlaw-2813	957	4	oct. 11, 2012	DATE
taxlaw-2813	958	1	tories	NORP
taxlaw-2813	958	2	1997	DATE
taxlaw-2813	961	1	britain	GPE
taxlaw-2813	961	2	europe	LOC
taxlaw-2813	963	1	1997	DATE
taxlaw-2813	963	2	oct. 11, 2012	DATE
taxlaw-2813	964	1	may 1997	DATE
taxlaw-2813	964	2	tony blair	PERSON
taxlaw-2813	964	3	gordon brown	PERSON
taxlaw-2813	965	1	labour	ORG
taxlaw-2813	965	2	the mid-1990s	DATE
taxlaw-2813	966	1	tim bale	PERSON
taxlaw-2813	966	2	thatcher	PERSON
taxlaw-2813	966	3	cameron 65–66 (	ORG
taxlaw-2813	966	4	2010	DATE
taxlaw-2813	967	1	british	NORP
taxlaw-2813	967	2	1997	DATE
taxlaw-2813	968	1	217	CARDINAL
taxlaw-2813	968	2	8	CARDINAL
taxlaw-2813	968	3	oecd	ORG
taxlaw-2813	968	4	3 (1995	DATE
taxlaw-2813	969	1	oecd	ORG
taxlaw-2813	969	2	8	CARDINAL
taxlaw-2813	969	3	oecd	ORG
taxlaw-2813	969	4	41	CARDINAL
taxlaw-2813	969	5	feb. 6, 1996	DATE
taxlaw-2813	970	1	oecd	ORG
taxlaw-2813	971	1	8	CARDINAL
taxlaw-2813	971	2	1993	DATE
taxlaw-2813	971	3	40	CARDINAL
taxlaw-2813	971	4	columbia	ORG
taxlaw-2813	971	5	first	ORDINAL
taxlaw-2813	971	6	september 1994	DATE
taxlaw-2813	971	7	oecd	ORG
taxlaw-2813	971	8	oecd	ORG
taxlaw-2813	971	9	cfa	ORG
taxlaw-2813	973	1	owens	PERSON
taxlaw-2813	974	1	owens	PERSON
taxlaw-2813	974	2	two	CARDINAL
taxlaw-2813	974	3	the oecd council	ORG
taxlaw-2813	974	4	7	CARDINAL
taxlaw-2813	975	1	1996	DATE
taxlaw-2813	975	2	oecd	ORG
taxlaw-2813	975	3	oecd	ORG
taxlaw-2813	975	4	1998.”225	DATE
taxlaw-2813	977	1	226	CARDINAL
taxlaw-2813	977	2	a month later	DATE
taxlaw-2813	977	3	g7	ORG
taxlaw-2813	977	4	1994	DATE
taxlaw-2813	978	1	1984	DATE
taxlaw-2813	978	2	1989	DATE
taxlaw-2813	979	1	218	CARDINAL
taxlaw-2813	979	2	5	CARDINAL
taxlaw-2813	979	3	oecd	ORG
taxlaw-2813	979	4	100	CARDINAL
taxlaw-2813	980	1	219	CARDINAL
taxlaw-2813	980	2	oecd	ORG
taxlaw-2813	980	3	217	CARDINAL
taxlaw-2813	980	4	42	DATE
taxlaw-2813	982	1	7	CARDINAL
taxlaw-2813	983	1	jeffrey owens	PERSON
taxlaw-2813	984	1	42	DATE
taxlaw-2813	985	1	220	CARDINAL
taxlaw-2813	985	2	oecd	ORG
taxlaw-2813	985	3	217	CARDINAL
taxlaw-2813	985	4	9	CARDINAL
taxlaw-2813	985	5	221	CARDINAL
taxlaw-2813	985	6	supra	PERSON
taxlaw-2813	985	7	216	CARDINAL
taxlaw-2813	985	8	41	CARDINAL
taxlaw-2813	986	1	222	CARDINAL
taxlaw-2813	986	2	oecd	ORG
taxlaw-2813	986	3	supra	PERSON
taxlaw-2813	986	4	217	CARDINAL
taxlaw-2813	986	5	3–5	CARDINAL
taxlaw-2813	986	6	223	CARDINAL
taxlaw-2813	986	7	5	CARDINAL
taxlaw-2813	986	8	oecd	ORG
taxlaw-2813	986	9	100	CARDINAL
taxlaw-2813	987	1	224	CARDINAL
taxlaw-2813	987	2	oecd	ORG
taxlaw-2813	987	3	germany	GPE
taxlaw-2813	987	4	australia	GPE
taxlaw-2813	987	5	austria	GPE
taxlaw-2813	987	6	belgium	GPE
taxlaw-2813	987	7	canada	GPE
taxlaw-2813	987	8	denmark	GPE
taxlaw-2813	987	9	spain	GPE
taxlaw-2813	987	10	the united states	GPE
taxlaw-2813	987	11	finland	GPE
taxlaw-2813	987	12	france	GPE
taxlaw-2813	987	13	greece	GPE
taxlaw-2813	987	14	hungary	GPE
taxlaw-2813	987	15	iceland	GPE
taxlaw-2813	987	16	ireland	GPE
taxlaw-2813	987	17	italy	GPE
taxlaw-2813	987	18	japan	GPE
taxlaw-2813	987	19	luxembourg	GPE
taxlaw-2813	987	20	mexico	GPE
taxlaw-2813	987	21	norway	GPE
taxlaw-2813	987	22	new zealand	GPE
taxlaw-2813	987	23	netherlands	GPE
taxlaw-2813	987	24	portugal	GPE
taxlaw-2813	987	25	the czech republic	GPE
taxlaw-2813	987	26	the united kingdom	GPE
taxlaw-2813	987	27	sweden	GPE
taxlaw-2813	987	28	switzerland	GPE
taxlaw-2813	987	29	turkey	GPE
taxlaw-2813	988	1	the european commission	ORG
taxlaw-2813	988	2	world bank	ORG
taxlaw-2813	988	3	european free trade association	ORG
taxlaw-2813	988	4	ilo	ORG
taxlaw-2813	988	5	wto	ORG
taxlaw-2813	989	1	ministerial council	ORG
taxlaw-2813	989	2	oecd	ORG
taxlaw-2813	989	3	1996	DATE
taxlaw-2813	990	1	225	CARDINAL
taxlaw-2813	990	2	oecd	ORG
taxlaw-2813	990	3	1996	DATE
taxlaw-2813	991	1	226	CARDINAL
taxlaw-2813	991	2	5	CARDINAL
taxlaw-2813	991	3	oecd	ORG
taxlaw-2813	991	4	100	CARDINAL
taxlaw-2813	992	1	227	CARDINAL
taxlaw-2813	992	2	5	CARDINAL
taxlaw-2813	992	3	oecd	ORG
taxlaw-2813	992	4	100	CARDINAL
taxlaw-2813	992	5	2012	DATE
taxlaw-2813	992	6	41	CARDINAL
taxlaw-2813	992	7	g7	ORG
taxlaw-2813	992	8	oecd	ORG
taxlaw-2813	993	1	owens	PERSON
taxlaw-2813	993	2	g7	ORG
taxlaw-2813	993	3	oecd	ORG
taxlaw-2813	993	4	g7	ORG
taxlaw-2813	994	1	eu	ORG
taxlaw-2813	994	2	ireland	GPE
taxlaw-2813	994	3	228	CARDINAL
taxlaw-2813	994	4	oecd	ORG
taxlaw-2813	994	5	7	CARDINAL
taxlaw-2813	994	6	1998	DATE
taxlaw-2813	994	7	oct. 11, 2012	DATE
taxlaw-2813	995	1	229	CARDINAL
taxlaw-2813	996	1	230	CARDINAL
taxlaw-2813	996	2	5	CARDINAL
taxlaw-2813	996	3	oecd	ORG
taxlaw-2813	996	4	100	CARDINAL
taxlaw-2813	996	5	231	CARDINAL
taxlaw-2813	998	1	oecd	ORG
taxlaw-2813	998	2	owens	PERSON
taxlaw-2813	999	1	g7	ORG
taxlaw-2813	999	2	the oecd council	ORG
taxlaw-2813	1000	1	france	GPE
taxlaw-2813	1000	2	germany	GPE
taxlaw-2813	1000	3	italy	GPE
taxlaw-2813	1000	4	japan	GPE
taxlaw-2813	1000	5	the united kingdom	GPE
taxlaw-2813	1000	6	the united states	GPE
taxlaw-2813	1000	7	canada	GPE
taxlaw-2813	1001	1	six	CARDINAL
taxlaw-2813	1001	2	1975	DATE
taxlaw-2813	1001	3	canada	GPE
taxlaw-2813	1001	4	1976	DATE
taxlaw-2813	1002	1	eight	CARDINAL
taxlaw-2813	1002	2	1997	DATE
taxlaw-2813	1002	3	russia	GPE
taxlaw-2813	1002	4	g7	ORG
taxlaw-2813	1004	1	the european commission	ORG
taxlaw-2813	1004	2	eu	ORG
taxlaw-2813	1005	1	oecd	ORG
taxlaw-2813	1005	2	the european commission	ORG
taxlaw-2813	1005	3	1996	DATE
taxlaw-2813	1005	4	oecd	ORG
taxlaw-2813	1006	1	oecd	ORG
taxlaw-2813	1007	1	oecd	ORG
taxlaw-2813	1008	1	oecd	ORG
taxlaw-2813	1008	2	oecd	ORG
taxlaw-2813	1008	3	seven	CARDINAL
taxlaw-2813	1009	1	oecd	ORG
taxlaw-2813	1009	2	g7	ORG
taxlaw-2813	1010	1	richard eccleston	PERSON
taxlaw-2813	1010	2	peter carroll &	PERSON
taxlaw-2813	1010	3	aynsle kellow	PERSON
taxlaw-2813	1011	1	oecd	ORG
taxlaw-2813	1011	2	4	CARDINAL
taxlaw-2813	1011	3	5	DATE
taxlaw-2813	1011	4	2010	DATE
taxlaw-2813	1011	5	australian	NORP
taxlaw-2813	1012	1	the ministerial council	ORG
taxlaw-2813	1013	1	5	CARDINAL
taxlaw-2813	1013	2	oecd	ORG
taxlaw-2813	1013	3	100	CARDINAL
taxlaw-2813	1014	1	232	CARDINAL
taxlaw-2813	1014	2	1979	DATE
taxlaw-2813	1014	3	oecd	ORG
taxlaw-2813	1015	1	eccleston, carroll & kellow	ORG
taxlaw-2813	1015	2	supra	PERSON
taxlaw-2813	1015	3	231	CARDINAL
taxlaw-2813	1015	4	4	CARDINAL
taxlaw-2813	1015	5	233	CARDINAL
taxlaw-2813	1018	1	1989	DATE
taxlaw-2813	1018	2	the united states	GPE
taxlaw-2813	1018	3	paris	GPE
taxlaw-2813	1019	1	the united states	GPE
taxlaw-2813	1019	2	g7	ORG
taxlaw-2813	1021	1	amandine scherrer	PERSON
taxlaw-2813	1021	2	g7	ORG
taxlaw-2813	1021	3	2006	DATE
taxlaw-2813	1021	4	san diego	GPE
taxlaw-2813	1021	5	california	GPE
taxlaw-2813	1022	1	oecd	ORG
taxlaw-2813	1022	2	paris	GPE
taxlaw-2813	1022	3	42	CARDINAL
taxlaw-2813	1022	4	force ireland	GPE
taxlaw-2813	1022	5	ten percent	PERCENT
taxlaw-2813	1022	6	ireland	GPE
taxlaw-2813	1022	7	12.5%	PERCENT
taxlaw-2813	1022	8	2004	DATE
taxlaw-2813	1023	1	235	CARDINAL
taxlaw-2813	1023	2	ireland	GPE
taxlaw-2813	1023	3	dublin	GPE
taxlaw-2813	1023	4	france	GPE
taxlaw-2813	1023	5	ireland	GPE
taxlaw-2813	1023	6	1997	DATE
taxlaw-2813	1023	7	belgium	GPE
taxlaw-2813	1023	8	ireland	GPE
taxlaw-2813	1023	9	g7	ORG
taxlaw-2813	1023	10	european	NORP
taxlaw-2813	1024	1	owens	PERSON
taxlaw-2813	1025	1	the next two years	DATE
taxlaw-2813	1025	2	238	CARDINAL
taxlaw-2813	1025	3	1998	DATE
taxlaw-2813	1025	4	oecd	ORG
taxlaw-2813	1027	1	oecd	ORG
taxlaw-2813	1028	1	oecd	ORG
taxlaw-2813	1028	2	oecd	ORG
taxlaw-2813	1029	1	supra	PERSON
taxlaw-2813	1029	2	216	CARDINAL
taxlaw-2813	1029	3	32	CARDINAL
taxlaw-2813	1030	1	234	CARDINAL
taxlaw-2813	1030	2	mark c. white	PERSON
taxlaw-2813	1030	3	irish	NORP
taxlaw-2813	1030	4	13	CARDINAL
taxlaw-2813	1033	1	387	CARDINAL
taxlaw-2813	1033	2	392	CARDINAL
taxlaw-2813	1033	3	2005	DATE
taxlaw-2813	1034	1	ireland	GPE
taxlaw-2813	1034	2	1989	DATE
taxlaw-2813	1035	1	paul sweeney	PERSON
taxlaw-2813	1035	2	ireland	GPE
taxlaw-2813	1035	3	173	CARDINAL
taxlaw-2813	1035	4	1998	DATE
taxlaw-2813	1035	5	50%	PERCENT
taxlaw-2813	1035	6	1988	DATE
taxlaw-2813	1035	7	36%	PERCENT
taxlaw-2813	1035	8	1996	DATE
taxlaw-2813	1035	9	65% to 48%	PERCENT
taxlaw-2813	1036	1	one	CARDINAL
taxlaw-2813	1036	2	1987	DATE
taxlaw-2813	1036	3	10%	PERCENT
taxlaw-2813	1037	1	391	CARDINAL
taxlaw-2813	1037	2	eu	ORG
taxlaw-2813	1037	3	ireland	GPE
taxlaw-2813	1037	4	irish	NORP
taxlaw-2813	1037	5	the 1990s	DATE
taxlaw-2813	1037	6	eu	ORG
taxlaw-2813	1038	1	d.	NORP
taxlaw-2813	1038	2	392	CARDINAL
taxlaw-2813	1039	1	50%	PERCENT
taxlaw-2813	1039	2	1988	DATE
taxlaw-2813	1039	3	12.5%	PERCENT
taxlaw-2813	1039	4	ireland	GPE
taxlaw-2813	1039	5	the 1990s	DATE
taxlaw-2813	1039	6	non-european	NORP
taxlaw-2813	1039	7	europe	LOC
taxlaw-2813	1040	1	sweeney	PERSON
taxlaw-2813	1040	2	supra	PERSON
taxlaw-2813	1040	3	173	CARDINAL
taxlaw-2813	1041	1	235	CARDINAL
taxlaw-2813	1041	2	july 15, 2004	DATE
taxlaw-2813	1042	1	businessandfinance.ie/index.jsp?p=450&n=466&a=1765	PERSON
taxlaw-2813	1042	2	the end of	DATE
taxlaw-2813	1042	3	10%	PERCENT
taxlaw-2813	1042	4	john deacon	PERSON
taxlaw-2813	1042	5	312–14	CARDINAL
taxlaw-2813	1042	6	2004	DATE
taxlaw-2813	1042	7	irish	NORP
taxlaw-2813	1042	8	ireland	GPE
taxlaw-2813	1043	1	irish	NORP
taxlaw-2813	1043	2	oct. 4, 2011	DATE
taxlaw-2813	1043	3	12.5%	PERCENT
taxlaw-2813	1044	1	ireland	GPE
taxlaw-2813	1044	2	irish	NORP
taxlaw-2813	1045	1	between 2003 and 2007	DATE
taxlaw-2813	1045	2	2008	DATE
taxlaw-2813	1045	3	above fourteen percent	PERCENT
taxlaw-2813	1046	1	constantin gurdgiv	PERSON
taxlaw-2813	1046	2	brian m lucey	PERSON
taxlaw-2813	1046	3	ciaran macanbhaird & lorcan	ORG
taxlaw-2813	1046	4	roche-kelly	ORG
taxlaw-2813	1046	5	irish	NORP
taxlaw-2813	1046	6	three	CARDINAL
taxlaw-2813	1047	1	march 2, 2011	DATE
taxlaw-2813	1047	2	oct. 5, 2011	DATE
taxlaw-2813	1048	1	oct. 22, 2011	DATE
taxlaw-2813	1048	2	oct. 25, 2011	DATE
taxlaw-2813	1049	1	237	CARDINAL
taxlaw-2813	1049	2	eu	ORG
taxlaw-2813	1049	3	eu	ORG
taxlaw-2813	1050	1	european	NORP
taxlaw-2813	1050	2	the european union:	ORG
taxlaw-2813	1050	3	1996	DATE
taxlaw-2813	1050	4	european	NORP
taxlaw-2813	1051	1	ireland	GPE
taxlaw-2813	1051	2	belgium	GPE
taxlaw-2813	1051	3	luxembourg	GPE
taxlaw-2813	1052	1	claudio m. radaelli	PERSON
taxlaw-2813	1052	2	eu	ORG
taxlaw-2813	1052	3	37	CARDINAL
taxlaw-2813	1052	4	j.	PERSON
taxlaw-2813	1053	1	661	CARDINAL
taxlaw-2813	1053	2	672–73	CARDINAL
taxlaw-2813	1053	3	1999	DATE
taxlaw-2813	1054	1	the european council	ORG
taxlaw-2813	1055	1	675	CARDINAL
taxlaw-2813	1056	1	germany	GPE
taxlaw-2813	1056	2	eu	ORG
taxlaw-2813	1057	1	673	CARDINAL
taxlaw-2813	1058	1	238	CARDINAL
taxlaw-2813	1058	2	5	CARDINAL
taxlaw-2813	1058	3	oecd	ORG
taxlaw-2813	1058	4	100	CARDINAL
taxlaw-2813	1059	1	239	CARDINAL
taxlaw-2813	1059	2	oecd	ORG
taxlaw-2813	1059	3	228	CARDINAL
taxlaw-2813	1059	4	2012	DATE
taxlaw-2813	1059	5	43	CARDINAL
taxlaw-2813	1060	1	240 one	CARDINAL
taxlaw-2813	1060	2	oecd	ORG
taxlaw-2813	1061	1	242	CARDINAL
taxlaw-2813	1061	2	1998	DATE
taxlaw-2813	1065	1	243	CARDINAL
taxlaw-2813	1066	1	oecd	ORG
taxlaw-2813	1066	2	240	CARDINAL
taxlaw-2813	1066	3	oecd	ORG
taxlaw-2813	1066	4	100	CARDINAL
taxlaw-2813	1067	1	christians	NORP
taxlaw-2813	1067	2	supra	PERSON
taxlaw-2813	1067	3	5	CARDINAL
taxlaw-2813	1067	4	119–22	CARDINAL
taxlaw-2813	1067	5	oecd	ORG
taxlaw-2813	1068	1	241	CARDINAL
taxlaw-2813	1068	2	oecd	ORG
taxlaw-2813	1068	3	1998	DATE
taxlaw-2813	1069	1	webb	ORG
taxlaw-2813	1069	2	supra	PERSON
taxlaw-2813	1069	3	96	CARDINAL
taxlaw-2813	1070	1	811–12	DATE
taxlaw-2813	1070	2	supra	PERSON
taxlaw-2813	1070	3	216	CARDINAL
taxlaw-2813	1070	4	41	CARDINAL
taxlaw-2813	1071	1	242	CARDINAL
taxlaw-2813	1071	2	oecd	ORG
taxlaw-2813	1071	3	228	CARDINAL
taxlaw-2813	1071	4	23	CARDINAL
taxlaw-2813	1071	5	27	DATE
taxlaw-2813	1074	1	three	CARDINAL
taxlaw-2813	1074	2	1	CARDINAL
taxlaw-2813	1074	3	one	CARDINAL
taxlaw-2813	1074	4	2	CARDINAL
taxlaw-2813	1074	5	3	CARDINAL
taxlaw-2813	1077	1	ault	ORG
taxlaw-2813	1077	2	supra	PERSON
taxlaw-2813	1077	3	98	CARDINAL
taxlaw-2813	1077	4	769	CARDINAL
taxlaw-2813	1079	1	webb	ORG
taxlaw-2813	1079	2	oecd	ORG
taxlaw-2813	1080	1	webb	ORG
taxlaw-2813	1080	2	supra	PERSON
taxlaw-2813	1080	3	96	CARDINAL
taxlaw-2813	1080	4	812	CARDINAL
taxlaw-2813	1081	1	243	CARDINAL
taxlaw-2813	1081	2	radaelli & kraemer	ORG
taxlaw-2813	1081	3	supra	PERSON
taxlaw-2813	1081	4	67	CARDINAL
taxlaw-2813	1081	5	16	CARDINAL
taxlaw-2813	1082	1	244	CARDINAL
taxlaw-2813	1083	1	deneault	ORG
taxlaw-2813	1083	2	bahamas	GPE
taxlaw-2813	1083	3	andorra	GPE
taxlaw-2813	1083	4	bahrain	GPE
taxlaw-2813	1083	5	barbados	GPE
taxlaw-2813	1083	6	the cayman islands	GPE
taxlaw-2813	1083	7	china	GPE
taxlaw-2813	1083	8	the cook islands	LOC
taxlaw-2813	1083	9	guernsey	GPE
taxlaw-2813	1083	10	hong kong	GPE
taxlaw-2813	1083	11	ireland	GPE
taxlaw-2813	1083	12	monaco	GPE
taxlaw-2813	1083	13	panama	GPE
taxlaw-2813	1083	14	singapore	GPE
taxlaw-2813	1083	15	switzerland	GPE
taxlaw-2813	1083	16	taiwan	GPE
taxlaw-2813	1084	1	deneault	ORG
taxlaw-2813	1084	2	23	CARDINAL
taxlaw-2813	1084	3	45–46	CARDINAL
taxlaw-2813	1085	1	44	CARDINAL
taxlaw-2813	1086	1	oecd	ORG
taxlaw-2813	1086	2	1998	DATE
taxlaw-2813	1087	1	oecd	ORG
taxlaw-2813	1089	1	oecd	ORG
taxlaw-2813	1090	1	american	NORP
taxlaw-2813	1090	2	treasury	ORG
taxlaw-2813	1090	3	the 1970s	DATE
taxlaw-2813	1092	1	the united states	GPE
taxlaw-2813	1092	2	netherlands antilles	LOC
taxlaw-2813	1092	3	u.s.	GPE
taxlaw-2813	1092	4	the 1960s and	DATE
taxlaw-2813	1092	5	1970s	DATE
taxlaw-2813	1092	6	irs	ORG
taxlaw-2813	1092	7	the united states	GPE
taxlaw-2813	1093	1	the united states	GPE
taxlaw-2813	1093	2	manhattan	GPE
taxlaw-2813	1094	1	the united states	GPE
taxlaw-2813	1094	2	delaware	GPE
taxlaw-2813	1094	3	nevada	GPE
taxlaw-2813	1094	4	wyoming	GPE
taxlaw-2813	1094	5	oecd	ORG
taxlaw-2813	1096	1	245	CARDINAL
taxlaw-2813	1096	2	oecd	ORG
taxlaw-2813	1096	3	228	CARDINAL
taxlaw-2813	1096	4	15	CARDINAL
taxlaw-2813	1097	1	246	CARDINAL
taxlaw-2813	1097	2	u.s.	GPE
taxlaw-2813	1099	1	98th	CARDINAL
taxlaw-2813	1100	1	334	CARDINAL
taxlaw-2813	1100	2	1980	DATE
taxlaw-2813	1100	3	donald lubick	PERSON
taxlaw-2813	1101	1	ford	ORG
taxlaw-2813	1101	2	1980	DATE
taxlaw-2813	1101	3	u.s.	GPE
taxlaw-2813	1101	4	england	GPE
taxlaw-2813	1102	1	1979	DATE
taxlaw-2813	1104	1	96th	ORDINAL
taxlaw-2813	1105	1	473	CARDINAL
taxlaw-2813	1105	2	474	CARDINAL
taxlaw-2813	1105	3	1979	DATE
taxlaw-2813	1106	1	247	CARDINAL
taxlaw-2813	1106	2	u.s.	GPE
taxlaw-2813	1108	1	98th	CARDINAL
taxlaw-2813	1109	1	236	CARDINAL
taxlaw-2813	1109	2	1980	DATE
taxlaw-2813	1109	3	roscoe l. egger	PERSON
taxlaw-2813	1109	4	jr.	PERSON
taxlaw-2813	1110	1	248	CARDINAL
taxlaw-2813	1110	2	vincent p. belotsky	PERSON
taxlaw-2813	1110	3	jr.	PERSON
taxlaw-2813	1110	4	17	CARDINAL
taxlaw-2813	1111	1	w. int’l	PERSON
taxlaw-2813	1111	2	59	CARDINAL
taxlaw-2813	1111	3	1987	DATE
taxlaw-2813	1112	1	249	CARDINAL
taxlaw-2813	1112	2	marshall j. langer	PERSON
taxlaw-2813	1112	3	21	CARDINAL
taxlaw-2813	1112	4	int’l 2831	PRODUCT
taxlaw-2813	1112	5	2832	CARDINAL
taxlaw-2813	1112	6	2000	DATE
taxlaw-2813	1113	1	the united states	GPE
taxlaw-2813	1113	2	the united kingdom	GPE
taxlaw-2813	1113	3	oecd	ORG
taxlaw-2813	1114	1	u.s.	GPE
taxlaw-2813	1114	2	nearly 80 years	DATE
taxlaw-2813	1115	1	hundreds of billions of dollars	MONEY
taxlaw-2813	1115	2	u.s.	GPE
taxlaw-2813	1115	3	the united states	GPE
taxlaw-2813	1116	1	the u.s. congress	ORG
taxlaw-2813	1116	2	u.s.	GPE
taxlaw-2813	1116	3	oecd	ORG
taxlaw-2813	1117	1	deneault	ORG
taxlaw-2813	1117	2	23	CARDINAL
taxlaw-2813	1117	3	112–13	DATE
taxlaw-2813	1117	4	london	GPE
taxlaw-2813	1118	1	250	CARDINAL
taxlaw-2813	1118	2	deneault	ORG
taxlaw-2813	1118	3	23	CARDINAL
taxlaw-2813	1118	4	86–94	DATE
taxlaw-2813	1118	5	delaware	GPE
taxlaw-2813	1118	6	u.s. treasury department	ORG
taxlaw-2813	1118	7	u.s.	GPE
taxlaw-2813	1118	8	47-48	CARDINAL
taxlaw-2813	1118	9	oct. 3, 2011	DATE
taxlaw-2813	1119	1	2012	DATE
taxlaw-2813	1119	2	45	CARDINAL
taxlaw-2813	1119	3	oecd	ORG
taxlaw-2813	1120	1	one	CARDINAL
taxlaw-2813	1123	1	oecd	ORG
taxlaw-2813	1123	2	252	CARDINAL
taxlaw-2813	1123	3	oecd	ORG
taxlaw-2813	1124	1	oecd	ORG
taxlaw-2813	1124	2	1998	DATE
taxlaw-2813	1124	3	oecd	ORG
taxlaw-2813	1125	1	oecd	ORG
taxlaw-2813	1126	1	first	ORDINAL
taxlaw-2813	1126	2	the end of 5 years	DATE
taxlaw-2813	1126	3	the oecd council	ORG
taxlaw-2813	1128	1	second	ORDINAL
taxlaw-2813	1128	2	251	CARDINAL
taxlaw-2813	1128	3	oecd	ORG
taxlaw-2813	1128	4	228	CARDINAL
taxlaw-2813	1128	5	16	CARDINAL
taxlaw-2813	1129	1	252	CARDINAL
taxlaw-2813	1131	1	oecd	ORG
taxlaw-2813	1131	2	supra	PERSON
taxlaw-2813	1131	3	228	CARDINAL
taxlaw-2813	1131	4	37	DATE
taxlaw-2813	1131	5	253	CARDINAL
taxlaw-2813	1131	6	oecd	ORG
taxlaw-2813	1131	7	2006	DATE
taxlaw-2813	1131	8	oct. 7, 2011	DATE
taxlaw-2813	1133	1	7	CARDINAL
taxlaw-2813	1135	1	11	DATE
taxlaw-2813	1136	1	oecd	ORG
taxlaw-2813	1136	2	2006	DATE
taxlaw-2813	1136	3	http://	CARDINAL
taxlaw-2813	1136	4	2011	DATE
taxlaw-2813	1137	1	254	CARDINAL
taxlaw-2813	1137	2	webb	ORG
taxlaw-2813	1137	3	supra	PERSON
taxlaw-2813	1137	4	96	CARDINAL
taxlaw-2813	1137	5	803	CARDINAL
taxlaw-2813	1137	6	809	CARDINAL
taxlaw-2813	1137	7	255	CARDINAL
taxlaw-2813	1137	8	oecd	ORG
taxlaw-2813	1137	9	228	CARDINAL
taxlaw-2813	1137	10	56	DATE
taxlaw-2813	1141	1	first	ORDINAL
taxlaw-2813	1142	1	ptrs	ORG
taxlaw-2813	1143	1	three months	DATE
taxlaw-2813	1143	2	over one hundred	CARDINAL
taxlaw-2813	1144	1	5	CARDINAL
taxlaw-2813	1144	2	oecd	ORG
taxlaw-2813	1144	3	100	CARDINAL
taxlaw-2813	1145	1	ault	ORG
taxlaw-2813	1145	2	98	CARDINAL
taxlaw-2813	1145	3	767	CARDINAL
taxlaw-2813	1146	1	256	CARDINAL
taxlaw-2813	1146	2	oecd	ORG
taxlaw-2813	1146	3	228	CARDINAL
taxlaw-2813	1146	4	51–52	CARDINAL
taxlaw-2813	1146	5	46	CARDINAL
taxlaw-2813	1146	6	oecd	ORG
taxlaw-2813	1146	7	two years	DATE
taxlaw-2813	1146	8	an additional three years	DATE
taxlaw-2813	1146	9	1998	DATE
taxlaw-2813	1146	10	oecd	ORG
taxlaw-2813	1147	1	oecd	ORG
taxlaw-2813	1147	2	more than one	CARDINAL
taxlaw-2813	1147	3	eu	ORG
taxlaw-2813	1147	4	first	ORDINAL
taxlaw-2813	1147	5	june 2000	DATE
taxlaw-2813	1147	6	the same month	DATE
taxlaw-2813	1147	7	fsf	ORG
taxlaw-2813	1147	8	1999	DATE
taxlaw-2813	1147	9	g7	ORG
taxlaw-2813	1147	10	may 2000	DATE
taxlaw-2813	1147	11	eu	ORG
taxlaw-2813	1147	12	66	CARDINAL
taxlaw-2813	1147	13	13	CARDINAL
taxlaw-2813	1147	14	eu	ORG
taxlaw-2813	1147	15	eu	ORG
taxlaw-2813	1147	16	oecd	ORG
taxlaw-2813	1147	17	november 1999	DATE
taxlaw-2813	1147	18	oecd	ORG
taxlaw-2813	1147	19	non-oecd	ORG
taxlaw-2813	1147	20	oecd	ORG
taxlaw-2813	1147	21	1998	DATE
taxlaw-2813	1147	22	1999	DATE
taxlaw-2813	1147	23	257	CARDINAL
taxlaw-2813	1147	24	66–67	CARDINAL
taxlaw-2813	1148	1	258	CARDINAL
taxlaw-2813	1149	1	56	CARDINAL
taxlaw-2813	1150	1	259	CARDINAL
taxlaw-2813	1152	1	jason sharman	PERSON
taxlaw-2813	1152	2	16	CARDINAL
taxlaw-2813	1153	1	int’l pol	NORP
taxlaw-2813	1155	1	573	CARDINAL
taxlaw-2813	1155	2	581–82	DATE
taxlaw-2813	1155	3	2009	DATE
taxlaw-2813	1157	1	richard k. gordon	PERSON
taxlaw-2813	1157	2	andrew p. morriss	PERSON
taxlaw-2813	1158	1	2010	DATE
taxlaw-2813	1159	1	260	CARDINAL
taxlaw-2813	1159	2	2000	DATE
taxlaw-2813	1159	3	sept. 18, 2012	DATE
taxlaw-2813	1160	1	261	CARDINAL
taxlaw-2813	1160	2	oct. 3, 2011	DATE
taxlaw-2813	1161	1	262	CARDINAL
taxlaw-2813	1161	2	may 25, 2000	DATE
taxlaw-2813	1162	1	three	CARDINAL
taxlaw-2813	1163	1	anguilla	GPE
taxlaw-2813	1163	2	antigua	GPE
taxlaw-2813	1163	3	barbuda	GPE
taxlaw-2813	1163	4	aruba	GPE
taxlaw-2813	1163	5	belize	GPE
taxlaw-2813	1163	6	british virgin islands	GPE
taxlaw-2813	1163	7	cayman islands	GPE
taxlaw-2813	1163	8	cook islands	GPE
taxlaw-2813	1163	9	costa rica	GPE
taxlaw-2813	1163	10	cyprus	GPE
taxlaw-2813	1163	11	lebanon	GPE
taxlaw-2813	1163	12	liechtenstein	GPE
taxlaw-2813	1163	13	marshall islands	GPE
taxlaw-2813	1163	14	mauritius	GPE
taxlaw-2813	1163	15	nauru	GPE
taxlaw-2813	1163	16	netherlands antilles	GPE
taxlaw-2813	1163	17	panama	GPE
taxlaw-2813	1163	18	st. kitts	GPE
taxlaw-2813	1163	19	st.	GPE
taxlaw-2813	1163	20	lucia	GPE
taxlaw-2813	1163	21	st. vincent	GPE
taxlaw-2813	1163	22	grenadines	ORG
taxlaw-2813	1163	23	samoa	GPE
taxlaw-2813	1163	24	bahamas	GPE
taxlaw-2813	1163	25	turks	NORP
taxlaw-2813	1163	26	caicos	NORP
taxlaw-2813	1164	1	263	CARDINAL
taxlaw-2813	1164	2	feb. 29, 2000	DATE
taxlaw-2813	1165	1	264	CARDINAL
taxlaw-2813	1165	2	radaelli & kraemer	ORG
taxlaw-2813	1165	3	supra	PERSON
taxlaw-2813	1165	4	67	CARDINAL
taxlaw-2813	1165	5	16	CARDINAL
taxlaw-2813	1166	1	265	CARDINAL
taxlaw-2813	1166	2	oecd	ORG
taxlaw-2813	1167	1	2000	DATE
taxlaw-2813	1167	2	sept. 18, 2012	DATE
taxlaw-2813	1168	1	266	CARDINAL
taxlaw-2813	1168	2	10	CARDINAL
taxlaw-2813	1168	3	5	CARDINAL
taxlaw-2813	1168	4	oecd	ORG
taxlaw-2813	1168	5	100	CARDINAL
taxlaw-2813	1169	1	267	CARDINAL
taxlaw-2813	1169	2	oecd	ORG
taxlaw-2813	1169	3	100	CARDINAL
taxlaw-2813	1169	4	2012	DATE
taxlaw-2813	1169	5	47	CARDINAL
taxlaw-2813	1169	6	june 2000	DATE
taxlaw-2813	1169	7	six	CARDINAL
taxlaw-2813	1169	8	bermuda	ORG
taxlaw-2813	1169	9	the cayman islands	GPE
taxlaw-2813	1169	10	cyprus	GPE
taxlaw-2813	1169	11	malta	GPE
taxlaw-2813	1169	12	mauritius	ORG
taxlaw-2813	1169	13	san marino	GPE
taxlaw-2813	1169	14	june 2000	DATE
taxlaw-2813	1169	15	35	CARDINAL
taxlaw-2813	1170	1	47	DATE
taxlaw-2813	1170	2	the netherlands antilles	LOC
taxlaw-2813	1170	3	the spring	DATE
taxlaw-2813	1170	4	oecd	ORG
taxlaw-2813	1171	1	jeffrey owens	PERSON
taxlaw-2813	1171	2	2001	DATE
taxlaw-2813	1172	1	273	CARDINAL
taxlaw-2813	1173	1	owens	PERSON
taxlaw-2813	1173	2	oecd	ORG
taxlaw-2813	1173	3	two	CARDINAL
taxlaw-2813	1173	4	switzerland	GPE
taxlaw-2813	1173	5	luxembourg	GPE
taxlaw-2813	1174	1	two	CARDINAL
taxlaw-2813	1174	2	oecd	ORG
taxlaw-2813	1175	1	swiss	NORP
taxlaw-2813	1175	2	oecd	ORG
taxlaw-2813	1175	3	switzerland	GPE
taxlaw-2813	1176	1	swiss	NORP
taxlaw-2813	1176	2	oecd	ORG
taxlaw-2813	1177	1	luxembourg	GPE
taxlaw-2813	1177	2	268	CARDINAL
taxlaw-2813	1177	3	oecd	ORG
taxlaw-2813	1177	4	265	CARDINAL
taxlaw-2813	1177	5	29	CARDINAL
taxlaw-2813	1177	6	269	CARDINAL
taxlaw-2813	1177	7	jeffrey owens	PERSON
taxlaw-2813	1177	8	2001	DATE
taxlaw-2813	1177	9	oct. 3, 2011	DATE
taxlaw-2813	1178	1	270	CARDINAL
taxlaw-2813	1178	2	oecd	ORG
taxlaw-2813	1178	3	265	CARDINAL
taxlaw-2813	1178	4	12–14	CARDINAL
taxlaw-2813	1178	5	17	CARDINAL
taxlaw-2813	1178	6	271	CARDINAL
taxlaw-2813	1178	7	5	CARDINAL
taxlaw-2813	1178	8	oecd	ORG
taxlaw-2813	1178	9	100	CARDINAL
taxlaw-2813	1179	1	272	CARDINAL
taxlaw-2813	1179	2	3	CARDINAL
taxlaw-2813	1179	3	oecd	ORG
taxlaw-2813	1179	4	100	CARDINAL
taxlaw-2813	1180	1	daf	ORG
taxlaw-2813	1181	1	oecd	ORG
taxlaw-2813	1181	2	nov. 19, 2012	DATE
taxlaw-2813	1182	1	273	CARDINAL
taxlaw-2813	1182	2	3	CARDINAL
taxlaw-2813	1182	3	oecd	ORG
taxlaw-2813	1182	4	100	CARDINAL
taxlaw-2813	1182	5	274	CARDINAL
taxlaw-2813	1184	1	oecd	ORG
taxlaw-2813	1186	1	owens	PERSON
taxlaw-2813	1186	2	g20	PERSON
taxlaw-2813	1187	1	5	CARDINAL
taxlaw-2813	1187	2	oecd	ORG
taxlaw-2813	1187	3	100	CARDINAL
taxlaw-2813	1188	1	8,725	MONEY
taxlaw-2813	1188	2	11,287	MONEY
taxlaw-2813	1189	1	almost thirty percent	PERCENT
taxlaw-2813	1190	1	oecd	ORG
taxlaw-2813	1190	2	sept. 18, 2012	DATE
taxlaw-2813	1191	1	275	CARDINAL
taxlaw-2813	1191	2	oecd	ORG
taxlaw-2813	1191	3	228	CARDINAL
taxlaw-2813	1191	4	77	DATE
taxlaw-2813	1191	5	276	CARDINAL
taxlaw-2813	1191	6	oecd	ORG
taxlaw-2813	1191	7	228	CARDINAL
taxlaw-2813	1192	1	277	CARDINAL
taxlaw-2813	1193	1	6	CARDINAL
taxlaw-2813	1193	2	dec. 14, 1960	DATE
taxlaw-2813	1193	3	http://www.oecd.org/general/conventionontheorganisationforeconomiccooperationanddevelopment.htm	PERSON
taxlaw-2813	1193	4	oct. 3, 2011	DATE
taxlaw-2813	1194	1	oecd	ORG
taxlaw-2813	1196	1	48	CARDINAL
taxlaw-2813	1196	2	278	CARDINAL
taxlaw-2813	1196	3	switzerland	GPE
taxlaw-2813	1196	4	luxembourg	GPE
taxlaw-2813	1198	1	two	CARDINAL
taxlaw-2813	1199	1	first	ORDINAL
taxlaw-2813	1199	2	oecd	ORG
taxlaw-2813	1201	1	279	CARDINAL
taxlaw-2813	1201	2	oecd	ORG
taxlaw-2813	1202	1	second	ORDINAL
taxlaw-2813	1204	1	u.s.	GPE
taxlaw-2813	1204	2	george w. bush.280	PERSON
taxlaw-2813	1204	3	barbados	GPE
taxlaw-2813	1204	4	u.s.	GPE
taxlaw-2813	1204	5	2000	DATE
taxlaw-2813	1204	6	oecd	ORG
taxlaw-2813	1204	7	oecd	ORG
taxlaw-2813	1204	8	january 2001.281	DATE
taxlaw-2813	1204	9	bush	PERSON
taxlaw-2813	1204	10	reagan	PERSON
taxlaw-2813	1204	11	bvi	ORG
taxlaw-2813	1204	12	netherlands	GPE
taxlaw-2813	1204	13	may 2001	DATE
taxlaw-2813	1204	14	treasury	ORG
taxlaw-2813	1204	15	paul o’neill	PRODUCT
taxlaw-2813	1204	16	u.s.	GPE
taxlaw-2813	1205	1	non-oecd	ORG
taxlaw-2813	1206	1	the united states	GPE
taxlaw-2813	1208	1	1998	DATE
taxlaw-2813	1208	2	u.s.	GPE
taxlaw-2813	1209	1	278	CARDINAL
taxlaw-2813	1209	2	98	CARDINAL
taxlaw-2813	1209	3	758	CARDINAL
taxlaw-2813	1209	4	279	CARDINAL
taxlaw-2813	1209	5	4	CARDINAL
taxlaw-2813	1209	6	oecd	ORG
taxlaw-2813	1209	7	100	CARDINAL
taxlaw-2813	1209	8	280	CARDINAL
taxlaw-2813	1209	9	u.s.	GPE
taxlaw-2813	1209	10	oecd	ORG
taxlaw-2813	1209	11	the u.s. congress	ORG
taxlaw-2813	1209	12	oecd	ORG
taxlaw-2813	1210	1	supra	PERSON
taxlaw-2813	1210	2	216	CARDINAL
taxlaw-2813	1210	3	17	CARDINAL
taxlaw-2813	1211	1	british	NORP
taxlaw-2813	1211	2	uk	GPE
taxlaw-2813	1211	3	spain	GPE
taxlaw-2813	1212	1	july 2001	DATE
taxlaw-2813	1212	2	spain	GPE
taxlaw-2813	1212	3	uk	GPE
taxlaw-2813	1214	1	2001	DATE
taxlaw-2813	1214	2	july 2001	DATE
taxlaw-2813	1215	1	gavin hinks	PERSON
taxlaw-2813	1215	2	oecd	ORG
taxlaw-2813	1215	3	oct. 7, 2011	DATE
taxlaw-2813	1216	1	281	CARDINAL
taxlaw-2813	1216	2	5	CARDINAL
taxlaw-2813	1216	3	oecd	ORG
taxlaw-2813	1216	4	100	CARDINAL
taxlaw-2813	1216	5	282	CARDINAL
taxlaw-2813	1216	6	american	NORP
taxlaw-2813	1216	7	january 2001	DATE
taxlaw-2813	1217	1	5	CARDINAL
taxlaw-2813	1217	2	oecd	ORG
taxlaw-2813	1217	3	100	CARDINAL
taxlaw-2813	1218	1	283	CARDINAL
taxlaw-2813	1218	2	paul o’neill	ORG
taxlaw-2813	1218	3	oecd	ORG
taxlaw-2813	1218	4	the washington times	ORG
taxlaw-2813	1218	5	may 11, 2001	DATE
taxlaw-2813	1218	6	2012	DATE
taxlaw-2813	1219	1	49	DATE
taxlaw-2813	1220	1	u.s.	GPE
taxlaw-2813	1220	2	oecd	ORG
taxlaw-2813	1220	3	oecd	ORG
taxlaw-2813	1220	4	u.s.	GPE
taxlaw-2813	1221	1	u.s.	GPE
taxlaw-2813	1222	1	the united states	GPE
taxlaw-2813	1222	2	september 11, 2001	DATE
taxlaw-2813	1223	1	9/11	DATE
taxlaw-2813	1223	2	the united states	GPE
taxlaw-2813	1223	3	oecd	ORG
taxlaw-2813	1223	4	o’neill	ORG
taxlaw-2813	1223	5	9/11	CARDINAL
taxlaw-2813	1223	6	2001	DATE
taxlaw-2813	1223	7	november 2001.287	DATE
taxlaw-2813	1224	1	oecd	ORG
taxlaw-2813	1225	1	oecd	ORG
taxlaw-2813	1227	1	switzerland	GPE
taxlaw-2813	1227	2	luxemburg	PERSON
taxlaw-2813	1227	3	first	ORDINAL
taxlaw-2813	1227	4	two	CARDINAL
taxlaw-2813	1227	5	oecd	ORG
taxlaw-2813	1227	6	2004	DATE
taxlaw-2813	1227	7	284	CARDINAL
taxlaw-2813	1227	8	hugh ault	PERSON
taxlaw-2813	1228	1	first	ORDINAL
taxlaw-2813	1229	1	ault	ORG
taxlaw-2813	1229	2	supra	PERSON
taxlaw-2813	1229	3	98	CARDINAL
taxlaw-2813	1229	4	770	CARDINAL
taxlaw-2813	1230	1	oecd	ORG
taxlaw-2813	1231	1	3	CARDINAL
taxlaw-2813	1231	2	4	CARDINAL
taxlaw-2813	1231	3	oecd	ORG
taxlaw-2813	1231	4	100	CARDINAL
taxlaw-2813	1231	5	285	CARDINAL
taxlaw-2813	1232	1	283	CARDINAL
taxlaw-2813	1233	1	286	CARDINAL
taxlaw-2813	1233	2	5	CARDINAL
taxlaw-2813	1233	3	oecd	ORG
taxlaw-2813	1233	4	100	CARDINAL
taxlaw-2813	1233	5	287	CARDINAL
taxlaw-2813	1233	6	oecd	ORG
taxlaw-2813	1233	7	2001	DATE
taxlaw-2813	1233	8	2001	DATE
taxlaw-2813	1233	9	oct. 8, 2011	DATE
taxlaw-2813	1233	10	5	CARDINAL
taxlaw-2813	1233	11	oecd	ORG
taxlaw-2813	1233	12	100	CARDINAL
taxlaw-2813	1234	1	288	CARDINAL
taxlaw-2813	1234	2	oecd	ORG
taxlaw-2813	1234	3	supra	PERSON
taxlaw-2813	1234	4	287	CARDINAL
taxlaw-2813	1235	1	289	CARDINAL
taxlaw-2813	1235	2	supra	PERSON
taxlaw-2813	1235	3	216	CARDINAL
taxlaw-2813	1235	4	153	CARDINAL
taxlaw-2813	1235	5	oecd	ORG
taxlaw-2813	1235	6	supra	PERSON
taxlaw-2813	1235	7	287	CARDINAL
taxlaw-2813	1235	8	10	CARDINAL
taxlaw-2813	1236	1	only seven	CARDINAL
taxlaw-2813	1236	2	andorra	NORP
taxlaw-2813	1236	3	liberia	GPE
taxlaw-2813	1236	4	liechtenstein	GPE
taxlaw-2813	1236	5	the marshall islands	ORG
taxlaw-2813	1236	6	monaco	GPE
taxlaw-2813	1236	7	the republic of nauru	GPE
taxlaw-2813	1236	8	april 2002	DATE
taxlaw-2813	1237	1	oecd	ORG
taxlaw-2813	1237	2	2000	DATE
taxlaw-2813	1237	3	oct. 12, 2011	DATE
taxlaw-2813	1238	1	oecd	ORG
taxlaw-2813	1238	2	2003	DATE
taxlaw-2813	1239	1	oecd	ORG
taxlaw-2813	1239	2	2004	DATE
taxlaw-2813	1239	3	11	CARDINAL
taxlaw-2813	1239	4	2004	DATE
taxlaw-2813	1239	5	oct. 8, 2011	DATE
taxlaw-2813	1240	1	2004	DATE
taxlaw-2813	1240	2	twenty-two	CARDINAL
taxlaw-2813	1240	3	oecd	ORG
taxlaw-2813	1240	4	2001	DATE
taxlaw-2813	1241	1	11	CARDINAL
taxlaw-2813	1241	2	50	CARDINAL
taxlaw-2813	1241	3	columbia	ORG
taxlaw-2813	1241	4	2000	DATE
taxlaw-2813	1242	1	u.s.	GPE
taxlaw-2813	1243	1	oecd	ORG
taxlaw-2813	1243	2	oecd	ORG
taxlaw-2813	1244	1	oecd	ORG
taxlaw-2813	1244	2	oecd	ORG
taxlaw-2813	1244	3	1998.294	DATE
taxlaw-2813	1244	4	2000.295	CARDINAL
taxlaw-2813	1244	5	2006	DATE
taxlaw-2813	1244	6	commonwealth	GPE
taxlaw-2813	1244	7	owens	PERSON
taxlaw-2813	1244	8	oecd	ORG
taxlaw-2813	1244	9	britain	GPE
taxlaw-2813	1244	10	european	NORP
taxlaw-2813	1245	1	290	CARDINAL
taxlaw-2813	1245	2	oecd	ORG
taxlaw-2813	1245	3	2006	DATE
taxlaw-2813	1245	4	oct. 25, 2011	DATE
taxlaw-2813	1246	1	291	CARDINAL
taxlaw-2813	1246	2	boise	GPE
taxlaw-2813	1246	3	204	CARDINAL
taxlaw-2813	1246	4	68	CARDINAL
taxlaw-2813	1246	5	292	CARDINAL
taxlaw-2813	1246	6	oecd	ORG
taxlaw-2813	1246	7	supra	PERSON
taxlaw-2813	1246	8	287	CARDINAL
taxlaw-2813	1246	9	9	CARDINAL
taxlaw-2813	1246	10	293	CARDINAL
taxlaw-2813	1246	11	oecd	ORG
taxlaw-2813	1246	12	supra	PERSON
taxlaw-2813	1246	13	287	CARDINAL
taxlaw-2813	1246	14	10	CARDINAL
taxlaw-2813	1247	1	july 2001	DATE
taxlaw-2813	1247	2	february 2002	DATE
taxlaw-2813	1248	1	294	CARDINAL
taxlaw-2813	1248	2	supra	PERSON
taxlaw-2813	1248	3	216	CARDINAL
taxlaw-2813	1248	4	153	CARDINAL
taxlaw-2813	1248	5	295	CARDINAL
taxlaw-2813	1249	1	oecd	ORG
taxlaw-2813	1249	2	two	CARDINAL
taxlaw-2813	1249	3	switzerland	GPE
taxlaw-2813	1249	4	lichtenstein	GPE
taxlaw-2813	1250	1	supra	PERSON
taxlaw-2813	1250	2	216	CARDINAL
taxlaw-2813	1250	3	90	CARDINAL
taxlaw-2813	1253	1	st. vincent	GPE
taxlaw-2813	1253	2	grenadines	ORG
taxlaw-2813	1254	1	oecd	ORG
taxlaw-2813	1254	2	1999	DATE
taxlaw-2813	1254	3	oecd	ORG
taxlaw-2813	1255	1	72	DATE
taxlaw-2813	1256	1	miami	GPE
taxlaw-2813	1256	2	anthony bryan	PERSON
taxlaw-2813	1256	3	caribbean	LOC
taxlaw-2813	1257	1	akiko hishikawa	PERSON
taxlaw-2813	1257	2	25	CARDINAL
taxlaw-2813	1257	3	int’l &	ORG
taxlaw-2813	1258	1	l. rev	PERSON
taxlaw-2813	1258	2	389	CARDINAL
taxlaw-2813	1258	3	402	CARDINAL
taxlaw-2813	1258	4	2002	DATE
taxlaw-2813	1259	1	296	CARDINAL
taxlaw-2813	1259	2	oecd	ORG
taxlaw-2813	1259	3	supra	PERSON
taxlaw-2813	1259	4	290	CARDINAL
taxlaw-2813	1259	5	297	CARDINAL
taxlaw-2813	1260	1	fifty-four	CARDINAL
taxlaw-2813	1261	1	oct. 25, 2011	DATE
taxlaw-2813	1262	1	the commonwealth fund for technical co-operation	ORG
taxlaw-2813	1262	2	one	CARDINAL
taxlaw-2813	1262	3	australia	GPE
taxlaw-2813	1262	4	botswana	GPE
taxlaw-2813	1262	5	brunei darussalam	GPE
taxlaw-2813	1262	6	canada	GPE
taxlaw-2813	1262	7	india	GPE
taxlaw-2813	1262	8	new zealand	GPE
taxlaw-2813	1262	9	nigeria	GPE
taxlaw-2813	1262	10	the united kingdom	GPE
taxlaw-2813	1263	1	oct. 25, 2011	DATE
taxlaw-2813	1264	1	2012	DATE
taxlaw-2813	1264	2	51	CARDINAL
taxlaw-2813	1264	3	oecd	ORG
taxlaw-2813	1264	4	oecd	ORG
taxlaw-2813	1265	1	2004	DATE
taxlaw-2813	1265	2	eighty	CARDINAL
taxlaw-2813	1265	3	oecd	ORG
taxlaw-2813	1266	1	298	CARDINAL
taxlaw-2813	1266	2	the united states	GPE
taxlaw-2813	1266	3	eu	ORG
taxlaw-2813	1266	4	2005	DATE
taxlaw-2813	1266	5	oecd	ORG
taxlaw-2813	1267	1	”301	DATE
taxlaw-2813	1268	1	2005	DATE
taxlaw-2813	1269	1	2006	DATE
taxlaw-2813	1270	1	2000	DATE
taxlaw-2813	1270	2	2000	DATE
taxlaw-2813	1270	3	oecd	ORG
taxlaw-2813	1272	1	more than five years	DATE
taxlaw-2813	1272	2	oecd	ORG
taxlaw-2813	1273	1	oecd	ORG
taxlaw-2813	1273	2	arguments.307	ORG
taxlaw-2813	1274	1	2008	DATE
taxlaw-2813	1274	2	barack obama	PERSON
taxlaw-2813	1275	1	298	CARDINAL
taxlaw-2813	1275	2	oecd	ORG
taxlaw-2813	1275	3	296	CARDINAL
taxlaw-2813	1275	4	14	DATE
taxlaw-2813	1277	1	299	CARDINAL
taxlaw-2813	1277	2	5	CARDINAL
taxlaw-2813	1277	3	oecd	ORG
taxlaw-2813	1277	4	100	CARDINAL
taxlaw-2813	1277	5	supra	PERSON
taxlaw-2813	1277	6	216	CARDINAL
taxlaw-2813	1277	7	74	DATE
taxlaw-2813	1278	1	u.s.	GPE
taxlaw-2813	1278	2	bahamas	GPE
taxlaw-2813	1278	3	the netherlands antilles	LOC
taxlaw-2813	1278	4	the cayman islands	GPE
taxlaw-2813	1278	5	panama	GPE
taxlaw-2813	1279	1	oecd	ORG
taxlaw-2813	1280	1	d.	NORP
taxlaw-2813	1280	2	2005	DATE
taxlaw-2813	1280	3	eu	ORG
taxlaw-2813	1280	4	austria	GPE
taxlaw-2813	1280	5	luxembourg	GPE
taxlaw-2813	1280	6	belgium	GPE
taxlaw-2813	1281	1	murphy & chavagneux	ORG
taxlaw-2813	1281	2	195	CARDINAL
taxlaw-2813	1281	3	223	CARDINAL
taxlaw-2813	1282	1	300	CARDINAL
taxlaw-2813	1282	2	oecd	ORG
taxlaw-2813	1282	3	100	CARDINAL
taxlaw-2813	1282	4	301	CARDINAL
taxlaw-2813	1282	5	supra	PERSON
taxlaw-2813	1282	6	216	CARDINAL
taxlaw-2813	1282	7	151	CARDINAL
taxlaw-2813	1282	8	302	CARDINAL
taxlaw-2813	1282	9	5	CARDINAL
taxlaw-2813	1282	10	oecd	ORG
taxlaw-2813	1282	11	100	CARDINAL
taxlaw-2813	1282	12	303	CARDINAL
taxlaw-2813	1282	13	supra	PERSON
taxlaw-2813	1282	14	216	CARDINAL
taxlaw-2813	1282	15	149	CARDINAL
taxlaw-2813	1284	1	oecd	ORG
taxlaw-2813	1284	2	296	CARDINAL
taxlaw-2813	1284	3	49	DATE
taxlaw-2813	1285	1	304	CARDINAL
taxlaw-2813	1285	2	oecd	ORG
taxlaw-2813	1285	3	296	CARDINAL
taxlaw-2813	1286	1	305	CARDINAL
taxlaw-2813	1286	2	306	CARDINAL
taxlaw-2813	1286	3	oecd	ORG
taxlaw-2813	1286	4	296	CARDINAL
taxlaw-2813	1286	5	53	DATE
taxlaw-2813	1287	1	307	CARDINAL
taxlaw-2813	1287	2	andrew p. morriss & clifford c. henson	ORG
taxlaw-2813	1287	3	march 2, 2012	DATE
taxlaw-2813	1287	4	308	CARDINAL
taxlaw-2813	1287	5	jean eaglesham	PERSON
taxlaw-2813	1287	6	alex barker	PERSON
taxlaw-2813	1287	7	uk	GPE
taxlaw-2813	1288	1	feb. 19, 2009	DATE
taxlaw-2813	1288	2	alex barker	PERSON
taxlaw-2813	1289	1	apr. 10, 2009	DATE
taxlaw-2813	1289	2	robert m. morgenthau	PERSON
taxlaw-2813	1289	3	wall st. j.	PERSON
taxlaw-2813	1289	4	sept. 30, 2008	DATE
taxlaw-2813	1289	5	52	CARDINAL
taxlaw-2813	1289	6	obama	PERSON
taxlaw-2813	1289	7	carl levin	PERSON
taxlaw-2813	1289	8	obama co-sponsored	ORG
taxlaw-2813	1289	9	senate	ORG
taxlaw-2813	1290	1	310	CARDINAL
taxlaw-2813	1290	2	obama	PERSON
taxlaw-2813	1290	3	u.s.	GPE
taxlaw-2813	1290	4	liechtenstein	GPE
taxlaw-2813	1290	5	swiss	NORP
taxlaw-2813	1290	6	swiss	NORP
taxlaw-2813	1290	7	ubs	PERSON
taxlaw-2813	1290	8	u.s. law312	ORG
taxlaw-2813	1290	9	eu	ORG
taxlaw-2813	1290	10	lichtenstein banker	ORG
taxlaw-2813	1290	11	four billion euros	MONEY
taxlaw-2813	1290	12	hundreds	CARDINAL
taxlaw-2813	1290	13	german	NORP
taxlaw-2813	1290	14	eu	ORG
taxlaw-2813	1290	15	grant mccool	PERSON
taxlaw-2813	1290	16	ny	GPE
taxlaw-2813	1290	17	reuters	ORG
taxlaw-2813	1290	18	apr. 24, 2009	DATE
taxlaw-2813	1291	1	309	CARDINAL
taxlaw-2813	1291	2	308	CARDINAL
taxlaw-2813	1292	1	new york city	GPE
taxlaw-2813	1293	1	u.s.	GPE
taxlaw-2813	1294	1	nigel morris	PERSON
taxlaw-2813	1294	2	sunday	DATE
taxlaw-2813	1295	1	feb. 19, 2009	DATE
taxlaw-2813	1295	2	british	NORP
taxlaw-2813	1295	3	gordon brown	PERSON
taxlaw-2813	1296	1	sarkozy	PERSON
taxlaw-2813	1296	2	aug. 28, 2008	DATE
taxlaw-2813	1296	3	french	NORP
taxlaw-2813	1296	4	lucia kubosova	PERSON
taxlaw-2813	1296	5	eu	ORG
taxlaw-2813	1296	6	oct. 22, 2008	DATE
taxlaw-2813	1296	7	oct. 8, 2011	DATE
taxlaw-2813	1297	1	paris	GPE
taxlaw-2813	1297	2	october 2008	DATE
taxlaw-2813	1297	3	oecd	ORG
taxlaw-2813	1297	4	european	NORP
taxlaw-2813	1298	1	european	NORP
taxlaw-2813	1299	1	310	CARDINAL
taxlaw-2813	1299	2	supra	PERSON
taxlaw-2813	1299	3	13	CARDINAL
taxlaw-2813	1299	4	99	CARDINAL
taxlaw-2813	1299	5	311	CARDINAL
taxlaw-2813	1299	6	ctr	GPE
taxlaw-2813	1300	1	congress	ORG
taxlaw-2813	1300	2	2009	DATE
taxlaw-2813	1300	3	oct. 25, 2011	DATE
taxlaw-2813	1301	1	312	CARDINAL
taxlaw-2813	1301	2	u.s.	GPE
taxlaw-2813	1302	1	justice	ORG
taxlaw-2813	1302	2	united states	GPE
taxlaw-2813	1302	3	ubs swiss bank	ORG
taxlaw-2813	1302	4	feb. 19, 2009	DATE
taxlaw-2813	1302	5	oct. 22, 2011	DATE
taxlaw-2813	1303	1	313	CARDINAL
taxlaw-2813	1303	2	spiegel	ORG
taxlaw-2813	1303	3	feb. 16, 2008	DATE
taxlaw-2813	1303	4	oct. 25, 2011	DATE
taxlaw-2813	1304	1	314	CARDINAL
taxlaw-2813	1304	2	liechtenstein	GPE
taxlaw-2813	1304	3	feb. 22, 2008	DATE
taxlaw-2813	1304	4	oct. 12, 2012	DATE
taxlaw-2813	1305	1	315	CARDINAL
taxlaw-2813	1305	2	2007	DATE
taxlaw-2813	1305	3	april 2009	DATE
taxlaw-2813	1307	1	3	CARDINAL
taxlaw-2813	1307	2	june 18, 2010	DATE
taxlaw-2813	1309	1	ben hall	PERSON
taxlaw-2813	1309	2	apr. 1, 2009	DATE
taxlaw-2813	1309	3	oct. 12, 2012	DATE
taxlaw-2813	1310	1	france	GPE
taxlaw-2813	1310	2	germany	GPE
taxlaw-2813	1311	1	lichtenstein	ORG
taxlaw-2813	1311	2	andorra	GPE
taxlaw-2813	1311	3	switzerland	GPE
taxlaw-2813	1311	4	austria	GPE
taxlaw-2813	1311	5	luxembourg	GPE
taxlaw-2813	1312	1	andrew willis	PERSON
taxlaw-2813	1312	2	switzerland	GPE
taxlaw-2813	1312	3	austria	GPE
taxlaw-2813	1312	4	luxembourg	GPE
taxlaw-2813	1312	5	eu	ORG
taxlaw-2813	1312	6	mar. 13, 2009	DATE
taxlaw-2813	1312	7	http:// euobserver.com/?aid=27775	GPE
taxlaw-2813	1312	8	oct. 10, 2011	DATE
taxlaw-2813	1313	1	2012	DATE
taxlaw-2813	1313	2	53	CARDINAL
taxlaw-2813	1314	1	316	CARDINAL
taxlaw-2813	1314	2	france	GPE
taxlaw-2813	1314	3	nicholas sarkozy	PERSON
taxlaw-2813	1314	4	the french university and health systems	ORG
taxlaw-2813	1315	1	319	CARDINAL
taxlaw-2813	1315	2	britain	GPE
taxlaw-2813	1315	3	gordon brown	PERSON
taxlaw-2813	1315	4	one	CARDINAL
taxlaw-2813	1316	1	g7	ORG
taxlaw-2813	1316	2	china	GPE
taxlaw-2813	1316	3	china	GPE
taxlaw-2813	1317	1	322	CARDINAL
taxlaw-2813	1317	2	oecd	ORG
taxlaw-2813	1317	3	chinese	NORP
taxlaw-2813	1317	4	hong kong	GPE
taxlaw-2813	1317	5	macau	GPE
taxlaw-2813	1317	6	oecd	ORG
taxlaw-2813	1317	7	china	GPE
taxlaw-2813	1317	8	the united nations	ORG
taxlaw-2813	1318	1	china	GPE
taxlaw-2813	1319	1	hong kong	GPE
taxlaw-2813	1319	2	macau	GPE
taxlaw-2813	1320	1	oecd	ORG
taxlaw-2813	1320	2	oecd	ORG
taxlaw-2813	1320	3	non-oecd	ORG
taxlaw-2813	1320	4	china	GPE
taxlaw-2813	1320	5	316	CARDINAL
taxlaw-2813	1320	6	309	CARDINAL
taxlaw-2813	1321	1	october	DATE
taxlaw-2813	1321	2	france	GPE
taxlaw-2813	1321	3	germany	GPE
taxlaw-2813	1321	4	oecd	ORG
taxlaw-2813	1321	5	switzerland	GPE
taxlaw-2813	1322	1	oecd	ORG
taxlaw-2813	1323	1	317	CARDINAL
taxlaw-2813	1323	2	anna willard	PERSON
taxlaw-2813	1323	3	france	GPE
taxlaw-2813	1323	4	sarkozy	PERSON
taxlaw-2813	1323	5	reuters	ORG
taxlaw-2813	1323	6	7, 2007	DATE
taxlaw-2813	1323	7	http://www.reuters.com/assets/print?aid=usl0663346820070507	GPE
taxlaw-2813	1323	8	oct. 12, 2012	DATE
taxlaw-2813	1324	1	318	CARDINAL
taxlaw-2813	1324	2	james joyner	PERSON
taxlaw-2813	1324	3	sarkozy delays university reforms	ORG
taxlaw-2813	1324	4	greek	NORP
taxlaw-2813	1324	5	december	DATE
taxlaw-2813	1324	6	oct. 16, 2008	DATE
taxlaw-2813	1324	7	greek	NORP
taxlaw-2813	1324	8	oct 21, 2012	DATE
taxlaw-2813	1324	9	anna willard	PERSON
taxlaw-2813	1324	10	french	NORP
taxlaw-2813	1324	11	sarkozy	PERSON
taxlaw-2813	1324	12	reuters	ORG
taxlaw-2813	1324	13	nov. 14, 2007	DATE
taxlaw-2813	1324	14	oct. 21, 2012	DATE
taxlaw-2813	1325	1	319	CARDINAL
taxlaw-2813	1325	2	5	CARDINAL
taxlaw-2813	1325	3	oecd	ORG
taxlaw-2813	1325	4	100	CARDINAL
taxlaw-2813	1325	5	320	CARDINAL
taxlaw-2813	1325	6	gordon brown	PERSON
taxlaw-2813	1325	7	jun. 2, 2009	DATE
taxlaw-2813	1325	8	http://www.guardian.co.uk/commentisfree/2009/jun/02/editorial-gordon-brown-labour	TIME
taxlaw-2813	1325	9	oct. 8, 2011	DATE
taxlaw-2813	1326	1	321	CARDINAL
taxlaw-2813	1326	2	john kirton	PERSON
taxlaw-2813	1326	3	g7	GPE
taxlaw-2813	1326	4	feb. 20, 2005	DATE
taxlaw-2813	1326	5	kirton2005/kirton_isa2005.pdf	ORG
taxlaw-2813	1326	6	geoffrey garrett	PERSON
taxlaw-2813	1326	7	china	GPE
taxlaw-2813	1326	8	the united states	GPE
taxlaw-2813	1326	9	1	CARDINAL
taxlaw-2813	1326	10	29	CARDINAL
taxlaw-2813	1326	11	2010	DATE
taxlaw-2813	1326	12	china	GPE
taxlaw-2813	1327	1	322	CARDINAL
taxlaw-2813	1327	2	richard woodward	PERSON
taxlaw-2813	1327	3	23–24	CARDINAL
taxlaw-2813	1327	4	july 5, 2011	DATE
taxlaw-2813	1327	5	oct. 12, 2012	DATE
taxlaw-2813	1328	1	323	CARDINAL
taxlaw-2813	1328	2	5	CARDINAL
taxlaw-2813	1328	3	oecd	ORG
taxlaw-2813	1328	4	100	CARDINAL
taxlaw-2813	1328	5	324	CARDINAL
taxlaw-2813	1329	1	oecd	ORG
taxlaw-2813	1329	2	hong kong	GPE
taxlaw-2813	1329	3	macau	GPE
taxlaw-2813	1330	1	oecd	ORG
taxlaw-2813	1330	2	12	CARDINAL
taxlaw-2813	1330	3	2009	DATE
taxlaw-2813	1330	4	oct. 12, 2012	DATE
taxlaw-2813	1331	1	325	CARDINAL
taxlaw-2813	1331	2	5	CARDINAL
taxlaw-2813	1331	3	oecd	ORG
taxlaw-2813	1331	4	100	CARDINAL
taxlaw-2813	1332	1	christians	NORP
taxlaw-2813	1332	2	oecd	ORG
taxlaw-2813	1333	1	christians	NORP
taxlaw-2813	1333	2	supra	PERSON
taxlaw-2813	1333	3	4	CARDINAL
taxlaw-2813	1333	4	31	CARDINAL
taxlaw-2813	1333	5	54	CARDINAL
taxlaw-2813	1334	1	326	CARDINAL
taxlaw-2813	1335	1	allison christians	PERSON
taxlaw-2813	1335	2	oecd	ORG
taxlaw-2813	1337	1	’”328	ORG
taxlaw-2813	1337	2	china	GPE
taxlaw-2813	1338	1	2009	DATE
taxlaw-2813	1339	1	costa rica	GPE
taxlaw-2813	1339	2	malaysia	GPE
taxlaw-2813	1339	3	philippines	GPE
taxlaw-2813	1339	4	38	CARDINAL
taxlaw-2813	1340	1	fourth	ORDINAL
taxlaw-2813	1340	2	october 2011	DATE
taxlaw-2813	1340	3	105	CARDINAL
taxlaw-2813	1340	4	switzerland	GPE
taxlaw-2813	1340	5	february 2011	DATE
taxlaw-2813	1340	6	june 2011	DATE
taxlaw-2813	1340	7	botswana	ORG
taxlaw-2813	1340	8	trinidad	GPE
taxlaw-2813	1340	9	november 2011	DATE
taxlaw-2813	1340	10	almost sixty	CARDINAL
taxlaw-2813	1340	11	1988	DATE
taxlaw-2813	1340	12	326	CARDINAL
taxlaw-2813	1340	13	2009	DATE
taxlaw-2813	1341	1	april 2, 2009	DATE
taxlaw-2813	1346	1	oecd	ORG
taxlaw-2813	1346	2	37 (2011	DATE
taxlaw-2813	1346	3	http://www.taxjustice.net/cms/upload/pdf/	PRODUCT
taxlaw-2813	1346	4	oct. 2, 2012	DATE
taxlaw-2813	1347	1	327	CARDINAL
taxlaw-2813	1347	2	christians	NORP
taxlaw-2813	1347	3	supra	PERSON
taxlaw-2813	1347	4	4	CARDINAL
taxlaw-2813	1347	5	20	CARDINAL
taxlaw-2813	1347	6	328	CARDINAL
taxlaw-2813	1348	1	22	DATE
taxlaw-2813	1349	1	oecd	ORG
taxlaw-2813	1350	1	31	CARDINAL
taxlaw-2813	1351	1	329	CARDINAL
taxlaw-2813	1351	2	oecd	ORG
taxlaw-2813	1351	3	326	CARDINAL
taxlaw-2813	1351	4	21	DATE
taxlaw-2813	1352	1	deneault	ORG
taxlaw-2813	1352	2	23	CARDINAL
taxlaw-2813	1352	3	33	DATE
taxlaw-2813	1353	1	330see	CARDINAL
taxlaw-2813	1353	2	oecd	ORG
taxlaw-2813	1353	3	oecd	ORG
taxlaw-2813	1353	4	2009	DATE
taxlaw-2813	1353	5	oct. 12, 2012	DATE
taxlaw-2813	1354	1	331	CARDINAL
taxlaw-2813	1354	2	oecd	ORG
taxlaw-2813	1354	3	1 (2011	DATE
taxlaw-2813	1354	4	oct. 12, 2012	DATE
taxlaw-2813	1355	1	332	CARDINAL
taxlaw-2813	1355	2	oecd	ORG
taxlaw-2813	1355	3	supra	PERSON
taxlaw-2813	1355	4	329	CARDINAL
taxlaw-2813	1355	5	3	CARDINAL
taxlaw-2813	1355	6	333	CARDINAL
taxlaw-2813	1355	7	15	CARDINAL
taxlaw-2813	1356	1	334	CARDINAL
taxlaw-2813	1356	2	16	DATE
taxlaw-2813	1357	1	two	CARDINAL
taxlaw-2813	1357	2	1	CARDINAL
taxlaw-2813	1358	1	2	CARDINAL
taxlaw-2813	1359	1	14. 2012	DATE
taxlaw-2813	1359	2	55 2010335	CARDINAL
taxlaw-2813	1360	1	fifty	CARDINAL
taxlaw-2813	1361	1	2009	DATE
taxlaw-2813	1361	2	twelve	CARDINAL
taxlaw-2813	1361	3	oecd	ORG
taxlaw-2813	1361	4	over six hundred	CARDINAL
taxlaw-2813	1361	5	2009,340	CARDINAL
taxlaw-2813	1362	1	the 1920s	DATE
taxlaw-2813	1365	1	oecd	ORG
taxlaw-2813	1365	2	335	CARDINAL
taxlaw-2813	1365	3	oecd & council of eur	ORG
taxlaw-2813	1365	4	2011	DATE
taxlaw-2813	1365	5	oct. 12, 2012	DATE
taxlaw-2813	1366	1	336	CARDINAL
taxlaw-2813	1366	2	oecd	ORG
taxlaw-2813	1366	3	12	CARDINAL
taxlaw-2813	1366	4	2012	DATE
taxlaw-2813	1367	1	nov. 19, 2012	DATE
taxlaw-2813	1369	1	oecd	ORG
taxlaw-2813	1369	2	ireland signs multilateral convention	PERSON
taxlaw-2813	1369	3	2011	DATE
taxlaw-2813	1369	4	nov. 19, 2012	DATE
taxlaw-2813	1370	1	337	CARDINAL
taxlaw-2813	1370	2	oecd	ORG
taxlaw-2813	1370	3	2010	DATE
taxlaw-2813	1370	4	oct. 12, 2012	DATE
taxlaw-2813	1371	1	338	CARDINAL
taxlaw-2813	1371	2	oecd	ORG
taxlaw-2813	1371	3	supra	PERSON
taxlaw-2813	1371	4	329	CARDINAL
taxlaw-2813	1371	5	25–26	CARDINAL
taxlaw-2813	1371	6	31	DATE
taxlaw-2813	1371	7	339	CARDINAL
taxlaw-2813	1372	1	the cayman islands’	ORG
taxlaw-2813	1373	1	cayman islands fin	GPE
taxlaw-2813	1374	1	cayman	GPE
taxlaw-2813	1374	2	2010	DATE
taxlaw-2813	1374	3	oct. 25, 2011	DATE
taxlaw-2813	1375	1	340	CARDINAL
taxlaw-2813	1375	2	oecd	ORG
taxlaw-2813	1375	3	supra	PERSON
taxlaw-2813	1375	4	329	CARDINAL
taxlaw-2813	1375	5	3	CARDINAL
taxlaw-2813	1375	6	341	CARDINAL
taxlaw-2813	1375	7	oecd & council of eur	ORG
taxlaw-2813	1375	8	3	CARDINAL
taxlaw-2813	1375	9	2010	DATE
taxlaw-2813	1375	10	oct. 12, 2012	DATE
taxlaw-2813	1376	1	342	CARDINAL
taxlaw-2813	1376	2	oecd	ORG
taxlaw-2813	1376	3	2012	DATE
taxlaw-2813	1376	4	sept. 18, 2012	DATE
taxlaw-2813	1377	1	343	CARDINAL
taxlaw-2813	1377	2	christians	NORP
taxlaw-2813	1377	3	supra	PERSON
taxlaw-2813	1377	4	5	CARDINAL
taxlaw-2813	1377	5	114–16	CARDINAL
taxlaw-2813	1377	6	56	CARDINAL
taxlaw-2813	1377	7	columbia	ORG
taxlaw-2813	1377	8	five	CARDINAL
taxlaw-2813	1378	1	first	ORDINAL
taxlaw-2813	1378	2	oecd	ORG
taxlaw-2813	1378	3	jeffrey owens	PERSON
taxlaw-2813	1379	1	second	ORDINAL
taxlaw-2813	1380	1	third	ORDINAL
taxlaw-2813	1381	1	oecd	ORG
taxlaw-2813	1382	1	fourth	ORDINAL
taxlaw-2813	1383	1	owens	PERSON
taxlaw-2813	1383	2	oecd	ORG
taxlaw-2813	1384	1	china	GPE
taxlaw-2813	1384	2	china	GPE
taxlaw-2813	1384	3	china	GPE
taxlaw-2813	1384	4	oecd	ORG
taxlaw-2813	1385	1	three	CARDINAL
taxlaw-2813	1385	2	oecd	ORG
taxlaw-2813	1386	1	oecd	ORG
taxlaw-2813	1386	2	oecd	ORG
taxlaw-2813	1386	3	oecd	ORG
taxlaw-2813	1387	1	1	CARDINAL
taxlaw-2813	1387	2	2	CARDINAL
taxlaw-2813	1387	3	3	CARDINAL
taxlaw-2813	1389	1	oecd	ORG
taxlaw-2813	1390	1	oecd	ORG
taxlaw-2813	1392	1	oecd	ORG
taxlaw-2813	1393	1	oecd	ORG
taxlaw-2813	1396	1	oecd	ORG
taxlaw-2813	1397	1	oecd	ORG
taxlaw-2813	1399	1	oecd	ORG
taxlaw-2813	1400	1	oecd	ORG
taxlaw-2813	1400	2	2012	DATE
taxlaw-2813	1400	3	57	CARDINAL
taxlaw-2813	1401	1	oecd	ORG
taxlaw-2813	1402	1	oecd	ORG
taxlaw-2813	1402	2	oecd	ORG
taxlaw-2813	1417	1	oecd	ORG
taxlaw-2813	1418	1	oecd	ORG
taxlaw-2813	1419	1	jeffrey owens	PERSON
taxlaw-2813	1419	2	oecd	ORG
taxlaw-2813	1421	1	344	CARDINAL
taxlaw-2813	1421	2	william a. niskanen	PERSON
taxlaw-2813	1421	3	1971	DATE
taxlaw-2813	1421	4	gordon tullock	PERSON
taxlaw-2813	1421	5	1965	DATE
taxlaw-2813	1422	1	345	CARDINAL
taxlaw-2813	1422	2	gordon tullock	PERSON
taxlaw-2813	1422	3	344	CARDINAL
taxlaw-2813	1423	1	58	CARDINAL
taxlaw-2813	1423	2	oecd	ORG
taxlaw-2813	1426	1	one	CARDINAL
taxlaw-2813	1427	1	oecd	ORG
taxlaw-2813	1429	1	oecd	ORG
taxlaw-2813	1432	1	oecd	ORG
taxlaw-2813	1434	1	the 1990s	DATE
taxlaw-2813	1435	1	oecd	ORG
taxlaw-2813	1435	2	oecd	ORG
taxlaw-2813	1436	1	oecd	ORG
taxlaw-2813	1439	1	oecd	ORG
taxlaw-2813	1440	1	north american	NORP
taxlaw-2813	1440	2	europe	LOC
taxlaw-2813	1440	3	world war ii	EVENT
taxlaw-2813	1444	1	oecd	ORG
taxlaw-2813	1445	1	346	CARDINAL
taxlaw-2813	1445	2	bergh & dackehag	ORG
taxlaw-2813	1445	3	5	CARDINAL
taxlaw-2813	1445	4	4	CARDINAL
taxlaw-2813	1445	5	2012	DATE
taxlaw-2813	1445	6	59	CARDINAL
taxlaw-2813	1446	1	european	NORP
taxlaw-2813	1446	2	347	CARDINAL
taxlaw-2813	1447	1	oecd	ORG
taxlaw-2813	1449	1	cfa	ORG
taxlaw-2813	1452	1	349	CARDINAL
taxlaw-2813	1452	2	oecd	ORG
taxlaw-2813	1453	1	cfa	ORG
taxlaw-2813	1455	1	352	CARDINAL
taxlaw-2813	1455	2	oecd	ORG
taxlaw-2813	1456	1	347	CARDINAL
taxlaw-2813	1456	2	john thornhill	PERSON
taxlaw-2813	1456	3	france	GPE
taxlaw-2813	1456	4	sept. 22, 2008	DATE
taxlaw-2813	1456	5	french	NORP
taxlaw-2813	1457	1	348	CARDINAL
taxlaw-2813	1458	1	349	CARDINAL
taxlaw-2813	1458	2	j.r. hicks	ORG
taxlaw-2813	1458	3	annual	DATE
taxlaw-2813	1458	4	3	CARDINAL
taxlaw-2813	1459	1	350	CARDINAL
taxlaw-2813	1461	1	bruno s. frey &	PERSON
taxlaw-2813	1461	2	58	CARDINAL
taxlaw-2813	1461	3	66	DATE
taxlaw-2813	1461	4	ronald vaubel & thomas d. willett eds.	ORG
taxlaw-2813	1461	5	1991	DATE
taxlaw-2813	1462	1	351	CARDINAL
taxlaw-2813	1463	1	352	CARDINAL
taxlaw-2813	1463	2	j.r. hicks	ORG
taxlaw-2813	1463	3	annual	DATE
taxlaw-2813	1463	4	3	CARDINAL
taxlaw-2813	1464	1	353	CARDINAL
taxlaw-2813	1467	1	bruno s. frey &	PERSON
taxlaw-2813	1467	2	60	CARDINAL
taxlaw-2813	1468	1	oecd	ORG
taxlaw-2813	1468	2	oecd	ORG
taxlaw-2813	1469	1	oecd	ORG
taxlaw-2813	1471	1	fifty years	DATE
taxlaw-2813	1471	2	one	CARDINAL
taxlaw-2813	1475	1	oecd	ORG
taxlaw-2813	1476	1	oecd	ORG
taxlaw-2813	1477	1	one	CARDINAL
taxlaw-2813	1480	1	58	CARDINAL
taxlaw-2813	1480	2	66	DATE
taxlaw-2813	1480	3	ronald vaubel & thomas d. willett eds.	ORG
taxlaw-2813	1480	4	1991	DATE
taxlaw-2813	1481	1	354	CARDINAL
taxlaw-2813	1482	1	20–22	CARDINAL
taxlaw-2813	1482	2	oecd	ORG
taxlaw-2813	1483	1	355	CARDINAL
taxlaw-2813	1483	2	christians	NORP
taxlaw-2813	1483	3	supra	PERSON
taxlaw-2813	1483	4	5	CARDINAL
taxlaw-2813	1483	5	ronen palan	PERSON
taxlaw-2813	1483	6	56	CARDINAL
taxlaw-2813	1483	7	int’l org. 151	PRODUCT
taxlaw-2813	1483	8	2002	DATE
taxlaw-2813	1483	9	diane m. ring	PERSON
taxlaw-2813	1483	10	boston college law school faculty	ORG
taxlaw-2813	1485	1	219, 2008	DATE
taxlaw-2813	1487	1	356	CARDINAL
taxlaw-2813	1487	2	christians	NORP
taxlaw-2813	1487	3	72	DATE
taxlaw-2813	1487	4	104–14	CARDINAL
taxlaw-2813	1487	5	357	CARDINAL
taxlaw-2813	1487	6	oecd	ORG
taxlaw-2813	1488	1	5	CARDINAL
taxlaw-2813	1488	2	oecd	ORG
taxlaw-2813	1488	3	100	CARDINAL
taxlaw-2813	1489	1	cfa	ORG
taxlaw-2813	1489	2	2001	DATE
taxlaw-2813	1489	3	oecd	ORG
taxlaw-2813	1490	1	the oecd council	ORG
taxlaw-2813	1491	1	oecd	ORG
taxlaw-2813	1491	2	oct. 3, 2011	DATE
taxlaw-2813	1493	1	2012	DATE
taxlaw-2813	1493	2	61	CARDINAL
taxlaw-2813	1493	3	oecd	ORG
taxlaw-2813	1496	1	oecd	ORG
taxlaw-2813	1496	2	oecd	ORG
taxlaw-2813	1496	3	oecd	ORG
taxlaw-2813	1499	1	oecd	ORG
taxlaw-2813	1499	2	oecd	ORG
taxlaw-2813	1501	1	jeffrey owens	PERSON
taxlaw-2813	1503	1	2001	DATE
taxlaw-2813	1506	1	€5,254 to €7,534	MONEY
taxlaw-2813	1507	1	oecd	ORG
taxlaw-2813	1507	2	oecd	ORG
taxlaw-2813	1508	1	358	CARDINAL
taxlaw-2813	1508	2	3	CARDINAL
taxlaw-2813	1508	3	oecd	ORG
taxlaw-2813	1508	4	100	CARDINAL
taxlaw-2813	1508	5	359	CARDINAL
taxlaw-2813	1508	6	3	CARDINAL
taxlaw-2813	1508	7	oecd	ORG
taxlaw-2813	1508	8	100	CARDINAL
taxlaw-2813	1509	1	360	CARDINAL
taxlaw-2813	1509	2	owens	PERSON
taxlaw-2813	1509	3	cambridge	GPE
taxlaw-2813	1509	4	1973	DATE
taxlaw-2813	1509	5	30 years	DATE
taxlaw-2813	1510	1	oecd	ORG
taxlaw-2813	1510	2	jeffrey owens	PERSON
taxlaw-2813	1510	3	oct. 3, 2011	DATE
taxlaw-2813	1511	1	361	CARDINAL
taxlaw-2813	1511	2	5	CARDINAL
taxlaw-2813	1511	3	oecd	ORG
taxlaw-2813	1511	4	100	CARDINAL
taxlaw-2813	1512	1	owens	PERSON
taxlaw-2813	1513	1	owens	PERSON
taxlaw-2813	1514	1	362	CARDINAL
taxlaw-2813	1514	2	oecd	ORG
taxlaw-2813	1514	3	oct. 3, 2011	DATE
taxlaw-2813	1515	1	oecd	ORG
taxlaw-2813	1515	2	the united states	GPE
taxlaw-2813	1516	1	as many as seventy to	CARDINAL
taxlaw-2813	1516	2	eighty percent	PERCENT
taxlaw-2813	1516	3	oecd	ORG
taxlaw-2813	1516	4	trondal, marcussen & veggeland	ORG
taxlaw-2813	1518	1	12	CARDINAL
taxlaw-2813	1519	1	oecd	ORG
taxlaw-2813	1519	2	decades	DATE
taxlaw-2813	1521	1	62	CARDINAL
taxlaw-2813	1521	2	columbia	ORG
taxlaw-2813	1523	1	one	CARDINAL
taxlaw-2813	1524	1	oecd	ORG
taxlaw-2813	1525	1	oecd	ORG
taxlaw-2813	1526	1	first	ORDINAL
taxlaw-2813	1526	2	oecd	ORG
taxlaw-2813	1526	3	tandem	ORG
taxlaw-2813	1531	1	oecd	ORG
taxlaw-2813	1533	1	second	ORDINAL
taxlaw-2813	1534	1	oecd	ORG
taxlaw-2813	1534	2	g7	ORG
taxlaw-2813	1537	1	oecd	ORG
taxlaw-2813	1538	1	oecd	ORG
taxlaw-2813	1539	1	oecd	ORG
taxlaw-2813	1540	1	oecd	ORG
taxlaw-2813	1541	1	the united states	GPE
taxlaw-2813	1541	2	363	CARDINAL
taxlaw-2813	1541	3	oecd	ORG
taxlaw-2813	1542	1	364	CARDINAL
taxlaw-2813	1542	2	christians	NORP
taxlaw-2813	1542	3	supra	PERSON
taxlaw-2813	1542	4	4	CARDINAL
taxlaw-2813	1542	5	39	CARDINAL
taxlaw-2813	1542	6	365	CARDINAL
taxlaw-2813	1542	7	christians	NORP
taxlaw-2813	1542	8	12	CARDINAL
taxlaw-2813	1542	9	1448	CARDINAL
taxlaw-2813	1542	10	366	CARDINAL
taxlaw-2813	1542	11	christians	NORP
taxlaw-2813	1542	12	supra	PERSON
taxlaw-2813	1542	13	5	CARDINAL
taxlaw-2813	1542	14	127	CARDINAL
taxlaw-2813	1542	15	2012	DATE
taxlaw-2813	1542	16	63	CARDINAL
taxlaw-2813	1543	1	christians	NORP
taxlaw-2813	1543	2	oecd	ORG
taxlaw-2813	1544	1	oecd	ORG
taxlaw-2813	1547	1	oecd	ORG
taxlaw-2813	1548	1	oecd	ORG
taxlaw-2813	1553	1	oecd	ORG
taxlaw-2813	1554	1	367	CARDINAL
taxlaw-2813	1554	2	14	CARDINAL
taxlaw-2813	1554	3	66	DATE
taxlaw-2813	1554	4	u.s.	GPE
taxlaw-2813	1555	1	368	CARDINAL
taxlaw-2813	1555	2	christians	NORP
taxlaw-2813	1555	3	supra	PERSON
taxlaw-2813	1555	4	4	CARDINAL
taxlaw-2813	1555	5	28	CARDINAL
taxlaw-2813	1555	6	369	CARDINAL
taxlaw-2813	1555	7	christians	NORP
taxlaw-2813	1555	8	12	CARDINAL
taxlaw-2813	1555	9	1412	CARDINAL
taxlaw-2813	1556	1	christians	NORP
taxlaw-2813	1558	1	1435	CARDINAL
taxlaw-2813	1559	1	64	CARDINAL
taxlaw-2813	1559	2	oecd	GPE
taxlaw-2813	1559	3	british	NORP
taxlaw-2813	1559	4	cfa committee on	ORG
taxlaw-2813	1559	5	ems	ORG
taxlaw-2813	1559	6	european	NORP
taxlaw-2813	1559	7	7/8/20	CARDINAL
taxlaw-2813	1559	8	oecd	ORG
taxlaw-2813	1559	9	european	NORP
taxlaw-2813	1559	10	u.s.	GPE
taxlaw-2813	1559	11	united states	ORG
taxlaw-2813	1559	12	un united nations	ORG