id	sid	eid	entity	type
taxlaw-2822	1	1	carlo garbarino	PERSON
taxlaw-2822	2	1	section 2	LAW
taxlaw-2822	2	2	section 3	LAW
taxlaw-2822	3	1	section 4	LAW
taxlaw-2822	4	1	section 4	LAW
taxlaw-2822	4	2	at least nine	CARDINAL
taxlaw-2822	5	1	section 5	LAW
taxlaw-2822	5	2	u.s.	GPE
taxlaw-2822	6	1		PERSON
taxlaw-2822	6	2	milan	GPE
taxlaw-2822	6	3	hauser global	ORG
taxlaw-2822	6	4	nyu	ORG
taxlaw-2822	6	5	2013	DATE
taxlaw-2822	6	6	university of michigan law school, 2008, 2011,	ORG
taxlaw-2822	6	7	2012	DATE
taxlaw-2822	6	8	university of florida school of law	ORG
taxlaw-2822	6	9	2011	DATE
taxlaw-2822	6	10	university of san paulo	ORG
taxlaw-2822	6	11	2010	DATE
taxlaw-2822	6	12	university of michigan law school	ORG
taxlaw-2822	6	13	2009	DATE
taxlaw-2822	6	14	sorbonne university	ORG
taxlaw-2822	6	15	paris	GPE
taxlaw-2822	6	16	2005	DATE
taxlaw-2822	6	17	2007	DATE
taxlaw-2822	6	18	yale law school	ORG
taxlaw-2822	6	19	1987-1988	DATE
taxlaw-2822	7	1	reuven avi-yonah	PERSON
taxlaw-2822	7	2	joshua	PERSON
taxlaw-2822	7	3	yariv brauner	PERSON
taxlaw-2822	7	4	daniel shaviro	PERSON
taxlaw-2822	7	5	mitchell kane	PERSON
taxlaw-2822	7	6	alan sykes	PERSON
taxlaw-2822	8	1	134	CARDINAL
taxlaw-2822	8	2	columbia	ORG
taxlaw-2822	8	3	vol.5:133 i. consolidation of cross	ORG
taxlaw-2822	8	4	135	CARDINAL
taxlaw-2822	8	5	145 iii	QUANTITY
taxlaw-2822	9	1	150	CARDINAL
taxlaw-2822	10	1	155	CARDINAL
taxlaw-2822	11	1	160	CARDINAL
taxlaw-2822	11	2	2014	DATE
taxlaw-2822	11	3	135	CARDINAL
taxlaw-2822	11	4	i. consolidation of cross	ORG
taxlaw-2822	14	1	oecd	ORG
taxlaw-2822	14	2	2011	DATE
taxlaw-2822	14	3	2013	DATE
taxlaw-2822	14	4	4	CARDINAL
taxlaw-2822	14	5	governments5	PERSON
taxlaw-2822	14	6	eu.6	ORG
taxlaw-2822	14	7	1	CARDINAL
taxlaw-2822	15	1	edward d. kleinbard	PERSON
taxlaw-2822	15	2	11	CARDINAL
taxlaw-2822	15	3	fla	GPE
taxlaw-2822	16	1	699	CARDINAL
taxlaw-2822	16	2	701	CARDINAL
taxlaw-2822	16	3	2011	DATE
taxlaw-2822	17	1	2	CARDINAL
taxlaw-2822	17	2	fadi shaheen	PERSON
taxlaw-2822	17	3	27	CARDINAL
taxlaw-2822	17	4	203	CARDINAL
taxlaw-2822	17	5	211	CARDINAL
taxlaw-2822	17	6	213‒14	CARDINAL
taxlaw-2822	17	7	2007	DATE
taxlaw-2822	17	8	joel slemrod	PERSON
taxlaw-2822	17	9	63	CARDINAL
taxlaw-2822	17	10	843	CARDINAL
taxlaw-2822	17	11	844	CARDINAL
taxlaw-2822	17	12	2010	DATE
taxlaw-2822	17	13	george r. zodrow	PERSON
taxlaw-2822	17	14	63	CARDINAL
taxlaw-2822	17	15	nat’l	NORP
taxlaw-2822	17	16	865	CARDINAL
taxlaw-2822	17	17	881	CARDINAL
taxlaw-2822	17	18	2010	DATE
taxlaw-2822	18	1	3	CARDINAL
taxlaw-2822	18	2	oecd	ORG
taxlaw-2822	18	3	paris	GPE
taxlaw-2822	18	4	2011	DATE
taxlaw-2822	19	1	d.r. post & kelly	ORG
taxlaw-2822	19	2	40	CARDINAL
taxlaw-2822	19	3	232	CARDINAL
taxlaw-2822	19	4	2012	DATE
taxlaw-2822	19	5	50	CARDINAL
taxlaw-2822	19	6	oecd	ORG
taxlaw-2822	20	1	4	CARDINAL
taxlaw-2822	20	2	oecd	ORG
taxlaw-2822	20	3	paris	GPE
taxlaw-2822	20	4	2013	DATE
taxlaw-2822	21	1	kimberly a. clausing	PERSON
taxlaw-2822	21	2	1580‒1586 (2011	DATE
taxlaw-2822	21	3	dharmapala & nadine riedel	ORG
taxlaw-2822	21	4	european	NORP
taxlaw-2822	21	5	97	CARDINAL
taxlaw-2822	21	6	j. pub.	ORG
taxlaw-2822	23	1	95‒107	CARDINAL
taxlaw-2822	23	2	2013	DATE
taxlaw-2822	23	3	clement fuest & nadine riedel	ORG
taxlaw-2822	23	4	oxford university centre for business taxation	ORG
taxlaw-2822	23	5	10/12	CARDINAL
taxlaw-2822	23	6	june 2010	DATE
taxlaw-2822	24	1	5	CARDINAL
taxlaw-2822	24	2	rt hon	ORG
taxlaw-2822	24	3	george osborne mp	PERSON
taxlaw-2822	24	4	britain	GPE
taxlaw-2822	24	5	germany	GPE
taxlaw-2822	24	6	nov. 5, 2012	DATE
taxlaw-2822	26	1	german	NORP
taxlaw-2822	26	2	wolfgang schäuble	PERSON
taxlaw-2822	26	3	british	NORP
taxlaw-2822	26	4	george osborne	PERSON
taxlaw-2822	27	1	2012	DATE
taxlaw-2822	27	2	cabos	GPE
taxlaw-2822	28	1	twenty	CARDINAL
taxlaw-2822	28	2	los cabos	GPE
taxlaw-2822	28	3	jun. 19, 2012	DATE
taxlaw-2822	28	4	g20	GPE
taxlaw-2822	28	5	central bank	ORG
taxlaw-2822	28	6	mexico	GPE
taxlaw-2822	28	7	february 2012	DATE
taxlaw-2822	28	8	feb. 25‒ 26, 2012	DATE
taxlaw-2822	28	9	136	CARDINAL
taxlaw-2822	28	10	columbia	ORG
taxlaw-2822	29	1	us	GPE
taxlaw-2822	29	2	the u.s. senate	ORG
taxlaw-2822	29	3	uk	GPE
taxlaw-2822	35	1	oecd	ORG
taxlaw-2822	36	1	6	CARDINAL
taxlaw-2822	36	2	the council, european council	ORG
taxlaw-2822	36	3	22 may 2013	DATE
taxlaw-2822	36	4	1	CARDINAL
taxlaw-2822	36	5	23, 2013	DATE
taxlaw-2822	37	1	7	CARDINAL
taxlaw-2822	37	2	,david kocieniewski	PERSON
taxlaw-2822	37	3	n.y.	GPE
taxlaw-2822	37	4	mar. 25‒dec.	DATE
taxlaw-2822	38	1	30, 2011	DATE
taxlaw-2822	38	2	charles duhigg & david kocieniewski	PERSON
taxlaw-2822	38	3	billions	CARDINAL
taxlaw-2822	38	4	n.y.	GPE
taxlaw-2822	39	1	jesse drucker	PERSON
taxlaw-2822	39	2	2.4%	PERCENT
taxlaw-2822	39	3	$60 billion	MONEY
taxlaw-2822	39	4	bloomberg	ORG
taxlaw-2822	39	5	oct. 21, 2010	DATE
taxlaw-2822	39	6	jesse drucker	PERSON
taxlaw-2822	39	7	irs	ORG
taxlaw-2822	39	8	bloomberg	ORG
taxlaw-2822	39	9	oct. 13, 2011	DATE
taxlaw-2822	39	10	robert s. mcintyre et al	PERSON
taxlaw-2822	39	11	2008-10 (2011	DATE
taxlaw-2822	39	12	kevin a. hassett & aparna mathur	PERSON
taxlaw-2822	39	13	american enterprise institute for	ORG
taxlaw-2822	39	14	united states	GPE
taxlaw-2822	39	15	1	CARDINAL
taxlaw-2822	39	16	2011	DATE
taxlaw-2822	40	1	bloomberg	ORG
taxlaw-2822	40	2	may 13	DATE
taxlaw-2822	40	3	2010‒oct	CARDINAL
taxlaw-2822	40	4	27 2013	DATE
taxlaw-2822	40	5	8	CARDINAL
taxlaw-2822	40	6	u.s.	GPE
taxlaw-2822	40	7	1	CARDINAL
taxlaw-2822	40	8	microsoft	ORG
taxlaw-2822	40	9	hewlett-packard	ORG
taxlaw-2822	42	1	sec	ORG
taxlaw-2822	44	1	781	CARDINAL
taxlaw-2822	44	2	2012	DATE
taxlaw-2822	44	3	u.s.	GPE
taxlaw-2822	44	4	2	CARDINAL
taxlaw-2822	46	1	sec	ORG
taxlaw-2822	47	1	113th	ORG
taxlaw-2822	48	1	90 (2013	DATE
taxlaw-2822	49	1	9	CARDINAL
taxlaw-2822	49	2	annual	DATE
taxlaw-2822	49	3	201112	CARDINAL
taxlaw-2822	49	4	2012-3	DATE
taxlaw-2822	49	5	716	CARDINAL
taxlaw-2822	49	6	u.k.	GPE
taxlaw-2822	50	1	jim pickard & vanessa houlder	ORG
taxlaw-2822	51	1	oct. 30, 2012	DATE
taxlaw-2822	51	2	juliette garside	PERSON
taxlaw-2822	51	3	amazon	ORG
taxlaw-2822	51	4	3	MONEY
taxlaw-2822	51	5	4bn	MONEY
taxlaw-2822	51	6	uk	GPE
taxlaw-2822	51	7	may 15, 2013	DATE
taxlaw-2822	51	8	http://gu.com/p/3fpgb/tw	GPE
taxlaw-2822	52	1	10	CARDINAL
taxlaw-2822	52	2	oecd	ORG
taxlaw-2822	52	3	5	CARDINAL
taxlaw-2822	52	4	7-8	DATE
taxlaw-2822	52	5	137	CARDINAL
taxlaw-2822	54	1	article 26 of the oecd	LAW
taxlaw-2822	62	1	at least one	CARDINAL
taxlaw-2822	62	2	one	CARDINAL
taxlaw-2822	63	1	country,14	NORP
taxlaw-2822	63	2	one	CARDINAL
taxlaw-2822	64	1	two	CARDINAL
taxlaw-2822	65	1	first	ORDINAL
taxlaw-2822	66	1	second	ORDINAL
taxlaw-2822	66	2	first	ORDINAL
taxlaw-2822	67	1	11	CARDINAL
taxlaw-2822	67	2	oecd	ORG
taxlaw-2822	67	3	5	CARDINAL
taxlaw-2822	67	4	45	CARDINAL
taxlaw-2822	67	5	12	CARDINAL
taxlaw-2822	67	6	oecd	ORG
taxlaw-2822	67	7	2010	DATE
taxlaw-2822	68	1	13	CARDINAL
taxlaw-2822	69	1	kenneth	PERSON
taxlaw-2822	69	2	2009	DATE
taxlaw-2822	69	3	avinash dixit &	PERSON
taxlaw-2822	69	4	barry nalebuff	PERSON
taxlaw-2822	69	5	1991	DATE
taxlaw-2822	70	1	douglas baird	PERSON
taxlaw-2822	70	2	robert gertner & randal picker	PERSON
taxlaw-2822	70	3	1994	DATE
taxlaw-2822	71	1	14	CARDINAL
taxlaw-2822	72	1	thomas schelling	PERSON
taxlaw-2822	72	2	1960	DATE
taxlaw-2822	73	1	138	CARDINAL
taxlaw-2822	75	1	first	ORDINAL
taxlaw-2822	75	2	eu	ORG
taxlaw-2822	76	1	eu rules.16	PERSON
taxlaw-2822	76	2	second	ORDINAL
taxlaw-2822	76	3	us	GPE
taxlaw-2822	77	1	fifteen	CARDINAL
taxlaw-2822	77	2	2005	DATE
taxlaw-2822	78	1	us	GPE
taxlaw-2822	80	1	first	ORDINAL
taxlaw-2822	80	2	section 2	LAW
taxlaw-2822	80	3	section 3	LAW
taxlaw-2822	81	1	section 4	LAW
taxlaw-2822	81	2	15	CARDINAL
taxlaw-2822	81	3	sec	ORG
taxlaw-2822	81	4	2011	DATE
taxlaw-2822	81	5	315	CARDINAL
taxlaw-2822	81	6	mar. 16 2011	DATE
taxlaw-2822	82	1	the european commission	ORG
taxlaw-2822	83	1	16	CARDINAL
taxlaw-2822	84	1	article 7 where	LAW
taxlaw-2822	85	1	vi	PERSON
taxlaw-2822	86	1	iida jaatinen	PERSON
taxlaw-2822	86	2	ias/ifrs	ORG
taxlaw-2822	86	3	40	CARDINAL
taxlaw-2822	86	4	260–269	CARDINAL
taxlaw-2822	86	5	2012	DATE
taxlaw-2822	86	6	judith freedman & graeme mcdonald	ORG
taxlaw-2822	86	7	michael lang et al	PERSON
taxlaw-2822	86	8	217	CARDINAL
taxlaw-2822	86	9	2008	DATE
taxlaw-2822	87	1	17	CARDINAL
taxlaw-2822	88	1	third	ORDINAL
taxlaw-2822	88	2	the united states	GPE
taxlaw-2822	88	3	§§ 411–12 (	ORG
taxlaw-2822	88	4	1986	DATE
taxlaw-2822	88	5	reuven s. avi-yonah	PERSON
taxlaw-2822	88	6	2 (	PERCENT
taxlaw-2822	88	7	2007	DATE
taxlaw-2822	88	8	stephen e. shay	PERSON
taxlaw-2822	88	9	j. clifton fleming, jr.	PERSON
taxlaw-2822	88	10	robert j. peroni	PERSON
taxlaw-2822	88	11	david r. tillinghast	PERSON
taxlaw-2822	89	1	u.s.	GPE
taxlaw-2822	89	2	56	CARDINAL
taxlaw-2822	89	3	81	CARDINAL
taxlaw-2822	89	4	88–106	DATE
taxlaw-2822	89	5	2002	DATE
taxlaw-2822	90	1	2014	DATE
taxlaw-2822	90	2	139	CARDINAL
taxlaw-2822	91	1	section 4	LAW
taxlaw-2822	91	2	at least nine	CARDINAL
taxlaw-2822	91	3	u.s.	GPE
taxlaw-2822	93	1	eu	ORG
taxlaw-2822	93	2	us	GPE
taxlaw-2822	94	1	us	GPE
taxlaw-2822	94	2	eu	ORG
taxlaw-2822	96	1	20	CARDINAL
taxlaw-2822	97	1	the united kingdom	GPE
taxlaw-2822	97	2	ireland	GPE
taxlaw-2822	97	3	finland	GPE
taxlaw-2822	97	4	sweden	GPE
taxlaw-2822	101	1	18	CARDINAL
taxlaw-2822	101	2	41	CARDINAL
taxlaw-2822	102	1	19	CARDINAL
taxlaw-2822	102	2	u.s.	GPE
taxlaw-2822	102	3	80%	PERCENT
taxlaw-2822	103	1	2012	DATE
taxlaw-2822	106	1	1.861-11t(d)(6	DATE
taxlaw-2822	106	2	2012	DATE
taxlaw-2822	107	1	france	GPE
taxlaw-2822	107	2	italy	GPE
taxlaw-2822	107	3	spain	GPE
taxlaw-2822	107	4	portugal	GPE
taxlaw-2822	107	5	austria	GPE
taxlaw-2822	107	6	germany	GPE
taxlaw-2822	107	7	netherlands	GPE
taxlaw-2822	107	8	luxembourg	GPE
taxlaw-2822	107	9	denmark	GPE
taxlaw-2822	108	1	20	CARDINAL
taxlaw-2822	108	2	germany	GPE
taxlaw-2822	108	3	austria	GPE
taxlaw-2822	109	1	21	CARDINAL
taxlaw-2822	110	1	140	CARDINAL
taxlaw-2822	110	2	columbia	ORG
taxlaw-2822	112	1	first	ORDINAL
taxlaw-2822	113	1	us	GPE
taxlaw-2822	113	2	one	CARDINAL
taxlaw-2822	114	1	second	ORDINAL
taxlaw-2822	114	2	us	GPE
taxlaw-2822	114	3	two	CARDINAL
taxlaw-2822	114	4	2007	DATE
taxlaw-2822	114	5	two	CARDINAL
taxlaw-2822	114	6	third	ORDINAL
taxlaw-2822	114	7	22	CARDINAL
taxlaw-2822	114	8	harry huizinga	PERSON
taxlaw-2822	114	9	luc laeven & gaetan nicodeme	ORG
taxlaw-2822	114	10	88	CARDINAL
taxlaw-2822	115	1	80 (2008	DATE
taxlaw-2822	116	1	mihir a. desai	PERSON
taxlaw-2822	116	2	c. fritz foley	PERSON
taxlaw-2822	116	3	james r. hines jr.	PERSON
taxlaw-2822	116	4	59	CARDINAL
taxlaw-2822	116	5	2451 (2004	DATE
taxlaw-2822	116	6	tim edgar	PERSON
taxlaw-2822	116	7	jonathan farras & amin	ORG
taxlaw-2822	116	8	56	CARDINAL
taxlaw-2822	118	1	j. 803	PERSON
taxlaw-2822	118	2	810	DATE
taxlaw-2822	118	3	2008	DATE
taxlaw-2822	118	4	tim edgar	PERSON
taxlaw-2822	118	5	52	DATE
taxlaw-2822	120	1	j. 1130	PERSON
taxlaw-2822	120	2	2004	DATE
taxlaw-2822	120	3	julie h. collins & douglas a. shackelford	ORG
taxlaw-2822	120	4	u.s.	GPE
taxlaw-2822	120	5	24	CARDINAL
taxlaw-2822	120	6	j. acct. & econ	ORG
taxlaw-2822	121	1	151	CARDINAL
taxlaw-2822	121	2	1998	DATE
taxlaw-2822	122	1	23	CARDINAL
taxlaw-2822	122	2	richard j. vann	PERSON
taxlaw-2822	122	3	2	CARDINAL
taxlaw-2822	122	4	2010	DATE
taxlaw-2822	123	1	michael j. graetz	PERSON
taxlaw-2822	123	2	62	CARDINAL
taxlaw-2822	125	1	486	CARDINAL
taxlaw-2822	125	2	489	CARDINAL
taxlaw-2822	125	3	2008	DATE
taxlaw-2822	126	1	24	CARDINAL
taxlaw-2822	126	2	oecd	ORG
taxlaw-2822	126	3	4	CARDINAL
taxlaw-2822	127	1	25	CARDINAL
taxlaw-2822	127	2	u.s.	GPE
taxlaw-2822	128	1	26	CARDINAL
taxlaw-2822	128	2	1997	DATE
taxlaw-2822	128	3	u.s.	GPE
taxlaw-2822	131	1	301.7701-1–301.7701-3 (2011	DATE
taxlaw-2822	131	2	8697,	DATE
taxlaw-2822	131	3	1997-1	DATE
taxlaw-2822	131	4	215	CARDINAL
taxlaw-2822	132	1	1997	DATE
taxlaw-2822	133	1	27	CARDINAL
taxlaw-2822	135	1	1.1503(d	CARDINAL
taxlaw-2822	135	2	2007	DATE
taxlaw-2822	136	1	2014	DATE
taxlaw-2822	136	2	141	CARDINAL
taxlaw-2822	138	1	accounts.29	PERSON
taxlaw-2822	143	1	28	CARDINAL
taxlaw-2822	143	2	eu	ORG
taxlaw-2822	146	1	lidl belgium gmbh &	ORG
taxlaw-2822	146	2	2008	DATE
taxlaw-2822	148	1	the financial year	DATE
taxlaw-2822	149	1	oecd	ORG
taxlaw-2822	149	2	4	CARDINAL
taxlaw-2822	149	3	55	CARDINAL
taxlaw-2822	150	1	29	CARDINAL
taxlaw-2822	151	1	30	CARDINAL
taxlaw-2822	151	2	mihir a. desay	PERSON
taxlaw-2822	151	3	c. fritz foley	PERSON
taxlaw-2822	151	4	james r. hines jr.	PERSON
taxlaw-2822	151	5	90	CARDINAL
taxlaw-2822	152	1	219	CARDINAL
taxlaw-2822	152	2	2006	DATE
taxlaw-2822	152	3	mihir a. desay	PERSON
taxlaw-2822	152	4	c. fritz foley	PERSON
taxlaw-2822	152	5	james r. hines jr.	PERSON
taxlaw-2822	152	6	3	CARDINAL
taxlaw-2822	152	7	j. pub.	ORG
taxlaw-2822	153	1	513-531	CARDINAL
taxlaw-2822	153	2	2006	DATE
taxlaw-2822	153	3	dharmapala & james r. hines	ORG
taxlaw-2822	153	4	j. pub	ORG
taxlaw-2822	154	1	93(2009	CARDINAL
taxlaw-2822	154	2	1058‒68	CARDINAL
taxlaw-2822	154	3	dhammika dharmapala	PERSON
taxlaw-2822	154	4	24	CARDINAL
taxlaw-2822	154	5	oxford	NORP
taxlaw-2822	155	1	661‒79	CARDINAL
taxlaw-2822	156	1	u.n.	ORG
taxlaw-2822	156	2	1998	DATE
taxlaw-2822	157	1	142	CARDINAL
taxlaw-2822	159	1	article 26	LAW
taxlaw-2822	159	2	oecd	ORG
taxlaw-2822	160	1	two	CARDINAL
taxlaw-2822	161	1	article 26 of the oecd	LAW
taxlaw-2822	161	2	two	CARDINAL
taxlaw-2822	163	1	oecd	ORG
taxlaw-2822	163	2	oecd	ORG
taxlaw-2822	164	1	34	CARDINAL
taxlaw-2822	165	1	us	GPE
taxlaw-2822	165	2	1471	CARDINAL
taxlaw-2822	165	3	1474	CARDINAL
taxlaw-2822	165	4	2010	DATE
taxlaw-2822	165	5	2015	DATE
taxlaw-2822	170	1	32	CARDINAL
taxlaw-2822	170	2	2002	DATE
taxlaw-2822	170	3	lorrain eden & robert	ORG
taxlaw-2822	170	4	t. kudrle	PERSON
taxlaw-2822	170	5	1	CARDINAL
taxlaw-2822	170	6	100	CARDINAL
taxlaw-2822	170	7	2005	DATE
taxlaw-2822	170	8	anthony s. ginsberg	PERSON
taxlaw-2822	170	9	1997	DATE
taxlaw-2822	170	10	mykola orlov	PERSON
taxlaw-2822	170	11	32	CARDINAL
taxlaw-2822	170	12	95‒111 (2004	DATE
taxlaw-2822	171	1	33	CARDINAL
taxlaw-2822	172	1	donat masciandaro	ORG
taxlaw-2822	172	2	181‒218	CARDINAL
taxlaw-2822	172	3	2004	DATE
taxlaw-2822	172	4	wolfgang schön	PERSON
taxlaw-2822	172	5	europe	LOC
taxlaw-2822	172	6	2003	DATE
taxlaw-2822	172	7	jae-myong koh	PERSON
taxlaw-2822	172	8	2006	DATE
taxlaw-2822	173	1	34	CARDINAL
taxlaw-2822	173	2	oecd	ORG
taxlaw-2822	173	3	2006	DATE
taxlaw-2822	173	4	oecd	ORG
taxlaw-2822	173	5	oecd	ORG
taxlaw-2822	173	6	2009	DATE
taxlaw-2822	173	7	oecd	ORG
taxlaw-2822	173	8	2009	DATE
taxlaw-2822	173	9	2009	DATE
taxlaw-2822	174	1	2014	DATE
taxlaw-2822	174	2	143	CARDINAL
taxlaw-2822	183	1	first	ORDINAL
taxlaw-2822	184	1	first	ORDINAL
taxlaw-2822	186	1	second	ORDINAL
taxlaw-2822	187	1	35 third	CARDINAL
taxlaw-2822	188	1	fourth	ORDINAL
taxlaw-2822	189	1	two	CARDINAL
taxlaw-2822	189	2	first	ORDINAL
taxlaw-2822	190	1	35	CARDINAL
taxlaw-2822	191	1	144	CARDINAL
taxlaw-2822	194	1	occasions.36	ORG
taxlaw-2822	195	1	two	CARDINAL
taxlaw-2822	195	2	at least two	CARDINAL
taxlaw-2822	195	3	more than two	CARDINAL
taxlaw-2822	197	1	robert axelrod	PERSON
taxlaw-2822	201	1	two	CARDINAL
taxlaw-2822	202	1	some 36	CARDINAL
taxlaw-2822	202	2	baird	PERSON
taxlaw-2822	202	3	supra	PERSON
taxlaw-2822	202	4	13	CARDINAL
taxlaw-2822	202	5	159‒87	DATE
taxlaw-2822	202	6	37	CARDINAL
taxlaw-2822	202	7	andrew t. guzman	PERSON
taxlaw-2822	202	8	90	CARDINAL
taxlaw-2822	203	1	l. rev	PERSON
taxlaw-2822	203	2	1823	DATE
taxlaw-2822	203	3	1831,1858	DATE
taxlaw-2822	203	4	2002	DATE
taxlaw-2822	203	5	32	CARDINAL
taxlaw-2822	204	1	j. int’l l & pol	ORG
taxlaw-2822	205	1	939	CARDINAL
taxlaw-2822	206	1	38	CARDINAL
taxlaw-2822	206	2	robert axelrod	PERSON
taxlaw-2822	206	3	59‒69	CARDINAL
taxlaw-2822	206	4	1984	DATE
taxlaw-2822	206	5	39	CARDINAL
taxlaw-2822	207	1	john maynard smith	PERSON
taxlaw-2822	207	2	1982	DATE
taxlaw-2822	207	3	john harsanyi & reinhard a. selten	ORG
taxlaw-2822	207	4	1988	DATE
taxlaw-2822	207	5	j. w. weibull	PERSON
taxlaw-2822	207	6	59	CARDINAL
taxlaw-2822	207	7	j. econ	PERSON
taxlaw-2822	208	1	57–84	CARDINAL
taxlaw-2822	208	2	1995	DATE
taxlaw-2822	208	3	jorgen weibull	PERSON
taxlaw-2822	208	4	1995	DATE
taxlaw-2822	209	1	2014	DATE
taxlaw-2822	209	2	145	CARDINAL
taxlaw-2822	209	3	mutations.40	ORG
taxlaw-2822	210	1	eu	ORG
taxlaw-2822	210	2	nine	CARDINAL
taxlaw-2822	211	1	2‒5	CARDINAL
taxlaw-2822	211	2	6‒9	CARDINAL
taxlaw-2822	213	1	u.s.	GPE
taxlaw-2822	213	2	40	CARDINAL
taxlaw-2822	213	3	robert axelrod &	PERSON
taxlaw-2822	213	4	douglas dion	PERSON
taxlaw-2822	213	5	242	CARDINAL
taxlaw-2822	213	6	sci.	ORG
taxlaw-2822	213	7	1385–90	CARDINAL
taxlaw-2822	213	8	1988	DATE
taxlaw-2822	213	9	robert axelrod & william d. hamilton	PERSON
taxlaw-2822	213	10	211	CARDINAL
taxlaw-2822	213	11	1390–96 (1981	DATE
taxlaw-2822	213	12	robert boyer &	PERSON
taxlaw-2822	213	13	andre orlean	PERSON
taxlaw-2822	213	14	2	CARDINAL
taxlaw-2822	213	15	j. evol	PERSON
taxlaw-2822	213	16	165–77	CARDINAL
taxlaw-2822	213	17	1992	DATE
taxlaw-2822	213	18	jack hirshleifer & juan	ORG
taxlaw-2822	213	19	carlos martinez coll	PERSON
taxlaw-2822	214	1	32	CARDINAL
taxlaw-2822	214	2	j. conflict res	PERSON
taxlaw-2822	214	3	367–98	CARDINAL
taxlaw-2822	214	4	1988	DATE
taxlaw-2822	215	1	41	CARDINAL
taxlaw-2822	215	2	amsterdam	GPE
taxlaw-2822	215	3	1999	DATE
taxlaw-2822	215	4	the european union	ORG
taxlaw-2822	216	1	the european council	ORG
taxlaw-2822	216	2	27	CARDINAL
taxlaw-2822	216	3	2003	DATE
taxlaw-2822	217	1	nine	CARDINAL
taxlaw-2822	218	1	european union	ORG
taxlaw-2822	219	1	csaba toro	PERSON
taxlaw-2822	219	2	european	NORP
taxlaw-2822	219	3	11	CARDINAL
taxlaw-2822	220	1	l. j.	PERSON
taxlaw-2822	220	2	641-656	CARDINAL
taxlaw-2822	220	3	2005	DATE
taxlaw-2822	220	4	norberto nuno gomes de andrade	PERSON
taxlaw-2822	220	5	europe	LOC
taxlaw-2822	220	6	european	NORP
taxlaw-2822	220	7	40	CARDINAL
taxlaw-2822	221	1	201‒16	CARDINAL
taxlaw-2822	221	2	2005	DATE
taxlaw-2822	221	3	allemand frédéric	PERSON
taxlaw-2822	221	4	europe	LOC
taxlaw-2822	222	1	11	CARDINAL
taxlaw-2822	223	1	l. j.	PERSON
taxlaw-2822	223	2	586‒617	DATE
taxlaw-2822	223	3	2005	DATE
taxlaw-2822	223	4	v. costantinesco	PERSON
taxlaw-2822	223	5	le protocole sur l'application des principes de subsidiarité et de proportionnalité	ORG
taxlaw-2822	223	6	1997	DATE
taxlaw-2822	225	1	droit	GPE
taxlaw-2822	226	1	755	CARDINAL
taxlaw-2822	226	2	42	CARDINAL
taxlaw-2822	226	3	france	GPE
taxlaw-2822	226	4	italy	GPE
taxlaw-2822	226	5	spain	GPE
taxlaw-2822	226	6	portugal	GPE
taxlaw-2822	226	7	austria	GPE
taxlaw-2822	226	8	germany	GPE
taxlaw-2822	226	9	netherlands	GPE
taxlaw-2822	226	10	luxembourg	GPE
taxlaw-2822	226	11	finland	GPE
taxlaw-2822	226	12	sweden	GPE
taxlaw-2822	226	13	the united kingdom	GPE
taxlaw-2822	226	14	ireland	GPE
taxlaw-2822	226	15	denmark	GPE
taxlaw-2822	227	1	146	CARDINAL
taxlaw-2822	227	2	1	CARDINAL
taxlaw-2822	228	1	u.s.	GPE
taxlaw-2822	231	1	oecd	ORG
taxlaw-2822	231	2	france	GPE
taxlaw-2822	231	3	italy	GPE
taxlaw-2822	231	4	denmark	GPE
taxlaw-2822	231	5	itc	ORG
taxlaw-2822	233	1	itc	GPE
taxlaw-2822	235	1	itc	ORG
taxlaw-2822	236	1	itc	ORG
taxlaw-2822	237	1	itc	ORG
taxlaw-2822	238	1	first	ORDINAL
taxlaw-2822	239	1	1	CARDINAL
taxlaw-2822	239	2	43	CARDINAL
taxlaw-2822	239	3	itc	ORG
taxlaw-2822	240	1	itc	ORG
taxlaw-2822	241	1	2014	DATE
taxlaw-2822	242	1	147	CARDINAL
taxlaw-2822	242	2	losses44	NORP
taxlaw-2822	242	3	profits45	NORP
taxlaw-2822	242	4		CARDINAL
taxlaw-2822	242	5		CARDINAL
taxlaw-2822	242	6		CARDINAL
taxlaw-2822	242	7		CARDINAL
taxlaw-2822	242	8		CARDINAL
taxlaw-2822	242	9		CARDINAL
taxlaw-2822	242	10		CARDINAL
taxlaw-2822	242	11		CARDINAL
taxlaw-2822	242	12		CARDINAL
taxlaw-2822	242	13		CARDINAL
taxlaw-2822	242	14		CARDINAL
taxlaw-2822	243	1		CARDINAL
taxlaw-2822	243	2		CARDINAL
taxlaw-2822	243	3		CARDINAL
taxlaw-2822	243	4		CARDINAL
taxlaw-2822	244	1	1	CARDINAL
taxlaw-2822	244	2	1	CARDINAL
taxlaw-2822	247	1	1	CARDINAL
taxlaw-2822	248	1	44	CARDINAL
taxlaw-2822	249	1	45	CARDINAL
taxlaw-2822	250	1	148	CARDINAL
taxlaw-2822	250	2	columbia	ORG
taxlaw-2822	252	1	us	GPE
taxlaw-2822	253	1	1	CARDINAL
taxlaw-2822	253	2	itc	ORG
taxlaw-2822	253	3	2	CARDINAL
taxlaw-2822	258	1	two	CARDINAL
taxlaw-2822	258	2	2	CARDINAL
taxlaw-2822	259	1	1	CARDINAL
taxlaw-2822	260	1	itc	ORG
taxlaw-2822	260	2	2	CARDINAL
taxlaw-2822	264	1	two	CARDINAL
taxlaw-2822	264	2	2	CARDINAL
taxlaw-2822	266	1	the united kingdom	GPE
taxlaw-2822	266	2	ireland	GPE
taxlaw-2822	267	1	sweden	GPE
taxlaw-2822	267	2	finland	GPE
taxlaw-2822	267	3	2014	DATE
taxlaw-2822	267	4	149	CARDINAL
taxlaw-2822	267	5	companies.46	ORG
taxlaw-2822	268	1	itc	ORG
taxlaw-2822	270	1	us	GPE
taxlaw-2822	270	2	us	GPE
taxlaw-2822	272	1	2	CARDINAL
taxlaw-2822	272	2		CARDINAL
taxlaw-2822	272	3		CARDINAL
taxlaw-2822	272	4		CARDINAL
taxlaw-2822	272	5		CARDINAL
taxlaw-2822	272	6		CARDINAL
taxlaw-2822	272	7		CARDINAL
taxlaw-2822	274	1		CARDINAL
taxlaw-2822	274	2		CARDINAL
taxlaw-2822	275	1	2	CARDINAL
taxlaw-2822	275	2	2	CARDINAL
taxlaw-2822	275	3	46	CARDINAL
taxlaw-2822	275	4	nikolaj bjørnholm & anne becker-christensen	ORG
taxlaw-2822	275	5	danish	NORP
taxlaw-2822	275	6	46	CARDINAL
taxlaw-2822	276	1	47	CARDINAL
taxlaw-2822	277	1	47	CARDINAL
taxlaw-2822	278	1	48	CARDINAL
taxlaw-2822	279	1	150	CARDINAL
taxlaw-2822	279	2	columbia	ORG
taxlaw-2822	280	1	2	CARDINAL
taxlaw-2822	281	1	2	CARDINAL
taxlaw-2822	281	2	2	CARDINAL
taxlaw-2822	283	1	2	CARDINAL
taxlaw-2822	287	1	itc	ORG
taxlaw-2822	287	2	1	CARDINAL
taxlaw-2822	287	3	2	CARDINAL
taxlaw-2822	290	1	two	CARDINAL
taxlaw-2822	290	2	2014	DATE
taxlaw-2822	290	3	151	CARDINAL
taxlaw-2822	293	1	3	CARDINAL
taxlaw-2822	294	1	two	CARDINAL
taxlaw-2822	294	2	one	CARDINAL
taxlaw-2822	295	1	two	CARDINAL
taxlaw-2822	295	2	one	CARDINAL
taxlaw-2822	297	1	first	ORDINAL
taxlaw-2822	297	2	second	ORDINAL
taxlaw-2822	297	3	3	CARDINAL
taxlaw-2822	297	4	4	CARDINAL
taxlaw-2822	297	5	0	CARDINAL
taxlaw-2822	301	1	two	CARDINAL
taxlaw-2822	303	1	four	CARDINAL
taxlaw-2822	304	1	49	CARDINAL
taxlaw-2822	304	2	baird	PERSON
taxlaw-2822	304	3	supra	PERSON
taxlaw-2822	304	4	14	CARDINAL
taxlaw-2822	304	5	6	CARDINAL
taxlaw-2822	304	6	50	CARDINAL
taxlaw-2822	305	1	oecd	ORG
taxlaw-2822	306	1	oecd	ORG
taxlaw-2822	306	2	2012	DATE
taxlaw-2822	306	3	oecd	ORG
taxlaw-2822	306	4	2011	DATE
taxlaw-2822	307	1	152	CARDINAL
taxlaw-2822	307	2	columbia	ORG
taxlaw-2822	308	1	4	CARDINAL
taxlaw-2822	308	2		CARDINAL
taxlaw-2822	308	3	3	CARDINAL
taxlaw-2822	309	1	2	CARDINAL
taxlaw-2822	309	2		CARDINAL
taxlaw-2822	309	3	4	CARDINAL
taxlaw-2822	310	1	3	CARDINAL
taxlaw-2822	311	1	2	CARDINAL
taxlaw-2822	311	2	2	CARDINAL
taxlaw-2822	311	3	4	CARDINAL
taxlaw-2822	311	4	0	CARDINAL
taxlaw-2822	311	5	0	CARDINAL
taxlaw-2822	311	6	4	CARDINAL
taxlaw-2822	311	7	153	CARDINAL
taxlaw-2822	311	8	3	CARDINAL
taxlaw-2822	311	9	two	CARDINAL
taxlaw-2822	312	1	two	CARDINAL
taxlaw-2822	314	1	4.	CARDINAL
taxlaw-2822	315	1	0	CARDINAL
taxlaw-2822	316	1	4	CARDINAL
taxlaw-2822	316	2	0	CARDINAL
taxlaw-2822	318	1	0	CARDINAL
taxlaw-2822	319	1	4.	CARDINAL
taxlaw-2822	320	1	4	CARDINAL
taxlaw-2822	320	2	0	CARDINAL
taxlaw-2822	321	1	two	CARDINAL
taxlaw-2822	322	1	2	CARDINAL
taxlaw-2822	322	2	2	CARDINAL
taxlaw-2822	328	1	3	CARDINAL
taxlaw-2822	329	1	2	CARDINAL
taxlaw-2822	329	2	two	CARDINAL
taxlaw-2822	330	1	154	CARDINAL
taxlaw-2822	331	1	3	CARDINAL
taxlaw-2822	333	1	2	CARDINAL
taxlaw-2822	333	2	0	CARDINAL
taxlaw-2822	334	1	4	CARDINAL
taxlaw-2822	334	2	3	CARDINAL
taxlaw-2822	336	1	each row	DATE
taxlaw-2822	338	1	one	CARDINAL
taxlaw-2822	338	2	first	ORDINAL
taxlaw-2822	338	3	second	ORDINAL
taxlaw-2822	346	1	3	CARDINAL
taxlaw-2822	353	1	2014	DATE
taxlaw-2822	354	1	155	CARDINAL
taxlaw-2822	357	1	two	CARDINAL
taxlaw-2822	357	2	two	CARDINAL
taxlaw-2822	359	1	jargon	ORG
taxlaw-2822	360	1	two	CARDINAL
taxlaw-2822	360	2	nash	PERSON
taxlaw-2822	361	1	51	CARDINAL
taxlaw-2822	362	1	nash	PERSON
taxlaw-2822	364	1	3	CARDINAL
taxlaw-2822	364	2	4	CARDINAL
taxlaw-2822	364	3	6	CARDINAL
taxlaw-2822	368	1	nash	PERSON
taxlaw-2822	368	2	john nash	PERSON
taxlaw-2822	368	3	nobel	WORK_OF_ART
taxlaw-2822	368	4	generalized von neumann	PERSON
taxlaw-2822	368	5	morgenstern	ORG
taxlaw-2822	369	1	nash	PERSON
taxlaw-2822	370	1	nash	PERSON
taxlaw-2822	370	2	nash	PERSON
taxlaw-2822	371	1	baird	PERSON
taxlaw-2822	371	2	supra	PERSON
taxlaw-2822	371	3	14	CARDINAL
taxlaw-2822	371	4	19‒24	CARDINAL
taxlaw-2822	372	1	156	CARDINAL
taxlaw-2822	372	2	columbia	ORG
taxlaw-2822	377	1	3	CARDINAL
taxlaw-2822	378	1	3,52	CARDINAL
taxlaw-2822	378	2	6.53	CARDINAL
taxlaw-2822	379	1	two	CARDINAL
taxlaw-2822	381	1	two	CARDINAL
taxlaw-2822	381	2	3	CARDINAL
taxlaw-2822	381	3	52	DATE
taxlaw-2822	382	1	53	CARDINAL
taxlaw-2822	382	2	2	CARDINAL
taxlaw-2822	383	1	4	CARDINAL
taxlaw-2822	383	2	0	CARDINAL
taxlaw-2822	385	1	54	CARDINAL
taxlaw-2822	386	1	reuven avi yonah	PERSON
taxlaw-2822	386	2	18	CARDINAL
taxlaw-2822	386	3	2‒8	CARDINAL
taxlaw-2822	386	4	diane m. ring	PERSON
taxlaw-2822	386	5	26	CARDINAL
taxlaw-2822	387	1	j. int'l	PERSON
taxlaw-2822	387	2	1699	CARDINAL
taxlaw-2822	387	3	2001	DATE
taxlaw-2822	387	4	hugh ault	PERSON
taxlaw-2822	387	5	26	CARDINAL
taxlaw-2822	388	1	j. int'l law	PERSON
taxlaw-2822	388	2	1693	DATE
taxlaw-2822	388	3	2001	DATE
taxlaw-2822	388	4	paul r. mcdaniel	PERSON
taxlaw-2822	388	5	26	CARDINAL
taxlaw-2822	389	1	j. int'l	PERSON
taxlaw-2822	389	2	1621	CARDINAL
taxlaw-2822	389	3	2001	DATE
taxlaw-2822	390	1	2014	DATE
taxlaw-2822	390	2	157	CARDINAL
taxlaw-2822	394	1	two	CARDINAL
taxlaw-2822	394	2	two	CARDINAL
taxlaw-2822	395	1	two	CARDINAL
taxlaw-2822	395	2	itc	ORG
taxlaw-2822	398	1	oecd	ORG
taxlaw-2822	399	1	first	ORDINAL
taxlaw-2822	399	2	eu	ORG
taxlaw-2822	399	3	56	CARDINAL
taxlaw-2822	400	1	57	CARDINAL
taxlaw-2822	401	1	55	CARDINAL
taxlaw-2822	401	2	16	CARDINAL
taxlaw-2822	401	3	9	CARDINAL
taxlaw-2822	401	4	three	CARDINAL
taxlaw-2822	402	1	56	CARDINAL
taxlaw-2822	402	2	6(1	CARDINAL
taxlaw-2822	402	3	104(1	TIME
taxlaw-2822	403	1	lang	GPE
taxlaw-2822	403	2	17	CARDINAL
taxlaw-2822	403	3	93‒114	CARDINAL
taxlaw-2822	404	1	57	CARDINAL
taxlaw-2822	404	2	54	CARDINAL
taxlaw-2822	404	3	55	CARDINAL
taxlaw-2822	405	1	article 54 defines qualifying subsidiaries	LAW
taxlaw-2822	405	2	more than 50%	PERCENT
taxlaw-2822	405	3	more than 75%	PERCENT
taxlaw-2822	405	4	more than 75%	PERCENT
taxlaw-2822	406	1	article 55	LAW
taxlaw-2822	406	2	third	ORDINAL
taxlaw-2822	406	3	one	CARDINAL
taxlaw-2822	406	4	third	ORDINAL
taxlaw-2822	406	5	158	CARDINAL
taxlaw-2822	406	6	article 56	LAW
taxlaw-2822	407	1	86	CARDINAL
taxlaw-2822	410	1	63	CARDINAL
taxlaw-2822	411	1	jan van de streek	ORG
taxlaw-2822	411	2	40	CARDINAL
taxlaw-2822	411	3	24–32	CARDINAL
taxlaw-2822	411	4	2012	DATE
taxlaw-2822	411	5	mario tenore	PERSON
taxlaw-2822	411	6	lang	GPE
taxlaw-2822	411	7	17	CARDINAL
taxlaw-2822	411	8	465‒84	CARDINAL
taxlaw-2822	412	1	58	CARDINAL
taxlaw-2822	412	2	86	CARDINAL
taxlaw-2822	412	3	102	CARDINAL
taxlaw-2822	412	4	16	CARDINAL
taxlaw-2822	412	5	49	DATE
taxlaw-2822	412	6	55	DATE
taxlaw-2822	413	1	16	CARDINAL
taxlaw-2822	413	2	5	CARDINAL
taxlaw-2822	414	1	michael kobetsky	PERSON
taxlaw-2822	414	2	62	CARDINAL
taxlaw-2822	416	1	201‒15	CARDINAL
taxlaw-2822	416	2	2008	DATE
taxlaw-2822	416	3	louis thomas marchlen	PERSON
taxlaw-2822	416	4	us	GPE
taxlaw-2822	416	5	europe	LOC
taxlaw-2822	416	6	38	CARDINAL
taxlaw-2822	416	7	2010	DATE
taxlaw-2822	417	1	59	CARDINAL
taxlaw-2822	417	2	article 103	LAW
taxlaw-2822	417	3	article 102	LAW
taxlaw-2822	417	4	76	CARDINAL
taxlaw-2822	418	1	16	CARDINAL
taxlaw-2822	418	2	44	DATE
taxlaw-2822	418	3	55	DATE
taxlaw-2822	418	4	60	CARDINAL
taxlaw-2822	419	1	article 57	LAW
taxlaw-2822	420	1	16	CARDINAL
taxlaw-2822	420	2	38	DATE
taxlaw-2822	421	1	86	CARDINAL
taxlaw-2822	421	2	102	CARDINAL
taxlaw-2822	422	1	16	CARDINAL
taxlaw-2822	422	2	49‒55	CARDINAL
taxlaw-2822	423	1	valerio antonelli &	ORG
taxlaw-2822	423	2	raffaele d’alessio	PERSON
taxlaw-2822	423	3	lang	GPE
taxlaw-2822	423	4	17	CARDINAL
taxlaw-2822	423	5	485‒517	DATE
taxlaw-2822	424	1	61	CARDINAL
taxlaw-2822	424	2	article 74 of the ccctb proposal	LAW
taxlaw-2822	424	3	16	CARDINAL
taxlaw-2822	424	4	43	DATE
taxlaw-2822	425	1	62	CARDINAL
taxlaw-2822	425	2	article 109 of the ccctb proposal	LAW
taxlaw-2822	425	3	16	CARDINAL
taxlaw-2822	425	4	57	CARDINAL
taxlaw-2822	426	1	63	CARDINAL
taxlaw-2822	426	2	article 110 of the ccctb proposal	LAW
taxlaw-2822	426	3	16	CARDINAL
taxlaw-2822	426	4	57	DATE
taxlaw-2822	427	1	64	CARDINAL
taxlaw-2822	427	2	115	CARDINAL
taxlaw-2822	427	3	117	CARDINAL
taxlaw-2822	427	4	16	CARDINAL
taxlaw-2822	427	5	60	CARDINAL
taxlaw-2822	427	6	2014	DATE
taxlaw-2822	428	1	159	CARDINAL
taxlaw-2822	428	2	pan-eu	PRODUCT
taxlaw-2822	428	3	countries.65	ORG
taxlaw-2822	428	4	three	CARDINAL
taxlaw-2822	429	1	first	ORDINAL
taxlaw-2822	429	2	third	ORDINAL
taxlaw-2822	430	1	66	CARDINAL
taxlaw-2822	430	2	second	ORDINAL
taxlaw-2822	430	3	third	ORDINAL
taxlaw-2822	430	4	european	NORP
taxlaw-2822	430	5	u.s.	GPE
taxlaw-2822	430	6	eu	ORG
taxlaw-2822	430	7	27	CARDINAL
taxlaw-2822	432	1	nine	CARDINAL
taxlaw-2822	432	2	states.69	ORG
taxlaw-2822	432	3	65	CARDINAL
taxlaw-2822	432	4	16	CARDINAL
taxlaw-2822	433	1	66	CARDINAL
taxlaw-2822	434	1	16	CARDINAL
taxlaw-2822	434	2	today	DATE
taxlaw-2822	435	1	67	CARDINAL
taxlaw-2822	436	1	article 11(c	LAW
taxlaw-2822	437	1	16	CARDINAL
taxlaw-2822	437	2	22	CARDINAL
taxlaw-2822	438	1	article 59(1	LAW
taxlaw-2822	439	1	16	CARDINAL
taxlaw-2822	439	2	39	CARDINAL
taxlaw-2822	439	3	68	CARDINAL
taxlaw-2822	439	4	u.s.	GPE
taxlaw-2822	439	5	reuven s. avi-yonah	PERSON
taxlaw-2822	439	6	oecd	ORG
taxlaw-2822	439	7	2	CARDINAL
taxlaw-2822	439	8	3-5	CARDINAL
taxlaw-2822	439	9	2010	DATE
taxlaw-2822	440	1	reuven s. aviyonah	PERSON
taxlaw-2822	440	2	u.s.	GPE
taxlaw-2822	440	3	15	CARDINAL
taxlaw-2822	440	4	89 (1995	DATE
taxlaw-2822	440	5	38	CARDINAL
taxlaw-2822	440	6	554	CARDINAL
taxlaw-2822	440	7	2010	DATE
taxlaw-2822	440	8	28	CARDINAL
taxlaw-2822	440	9	79 (2008	DATE
taxlaw-2822	440	10	michael c. durst	PERSON
taxlaw-2822	440	11	oecd	ORG
taxlaw-2822	440	12	57	CARDINAL
taxlaw-2822	440	13	247	CARDINAL
taxlaw-2822	440	14	2010	DATE
taxlaw-2822	440	15	michael c. durst	PERSON
taxlaw-2822	440	16	two	CARDINAL
taxlaw-2822	440	17	61	CARDINAL
taxlaw-2822	440	18	439	CARDINAL
taxlaw-2822	441	1	69	CARDINAL
taxlaw-2822	441	2	eric kemmeren	PERSON
taxlaw-2822	441	3	39	CARDINAL
taxlaw-2822	441	4	208‒ 11	DATE
taxlaw-2822	441	5	2011	DATE
taxlaw-2822	441	6	leon bettendorf	PERSON
taxlaw-2822	441	7	albert van der horst	PERSON
taxlaw-2822	441	8	ruud a. de mooij	PERSON
taxlaw-2822	441	9	hendrik vrijburg	PERSON
taxlaw-2822	441	10	the european union	ORG
taxlaw-2822	441	11	31	CARDINAL
taxlaw-2822	442	1	453‒79	CARDINAL
taxlaw-2822	442	2	2010	DATE
taxlaw-2822	442	3	nerudovà danuse	PERSON
taxlaw-2822	442	4	46	CARDINAL
taxlaw-2822	443	1	187‒96	CARDINAL
taxlaw-2822	443	2	2006	DATE
taxlaw-2822	443	3	bob van der	PERSON
taxlaw-2822	443	4	european union	ORG
taxlaw-2822	443	5	eu	ORG
taxlaw-2822	443	6	22	CARDINAL
taxlaw-2822	443	7	45 (2011	DATE
taxlaw-2822	443	8	hendrik vrijburg	PERSON
taxlaw-2822	443	9	50 years	DATE
taxlaw-2822	443	10	eu	ORG
taxlaw-2822	444	1	sep. 29, 2011	DATE
taxlaw-2822	444	2	ph.d	NORP
taxlaw-2822	444	3	leon bettendorf	PERSON
taxlaw-2822	444	4	michael p. devereux	PERSON
taxlaw-2822	444	5	albert van der horst	PERSON
taxlaw-2822	444	6	simon loretz & ruud de mooij	PERSON
taxlaw-2822	444	7	eu	ORG
taxlaw-2822	444	8	25	CARDINAL
taxlaw-2822	445	1	537‒90	CARDINAL
taxlaw-2822	445	2	2010	DATE
taxlaw-2822	446	1	160	CARDINAL
taxlaw-2822	446	2	columbia	ORG
taxlaw-2822	447	1	at least nine	CARDINAL
taxlaw-2822	448	1	70	CARDINAL
taxlaw-2822	448	2	section 3	LAW
taxlaw-2822	449	1	27	CARDINAL
taxlaw-2822	449	2	eu directives.71	PERSON
taxlaw-2822	449	3	us	GPE
taxlaw-2822	450	1	us	GPE
taxlaw-2822	451	1	us	GPE
taxlaw-2822	452	1	us	GPE
taxlaw-2822	452	2	us	GPE
taxlaw-2822	453	1	us	GPE
taxlaw-2822	453	2	us	GPE
taxlaw-2822	454	1	us	GPE
taxlaw-2822	454	2	us	GPE
taxlaw-2822	455	1	us	GPE
taxlaw-2822	456	1	us	GPE
taxlaw-2822	458	1	us	GPE
taxlaw-2822	458	2	unity72	ORG
taxlaw-2822	458	3	us	GPE
taxlaw-2822	458	4	70	CARDINAL
taxlaw-2822	458	5	carlo garbarino	PERSON
taxlaw-2822	458	6	57	CARDINAL
taxlaw-2822	459	1	j. comp	PERSON
taxlaw-2822	460	1	l. 677 (	PERSON
taxlaw-2822	460	2	2009	DATE
taxlaw-2822	461	1	71	CARDINAL
taxlaw-2822	461	2	the european union	ORG
taxlaw-2822	462	1	113	CARDINAL
taxlaw-2822	462	2	9, 2008	DATE
taxlaw-2822	462	3	2008	DATE
taxlaw-2822	463	1	115	CARDINAL
taxlaw-2822	463	2	47	DATE
taxlaw-2822	464	1	72	DATE
taxlaw-2822	464	2	20	CARDINAL
taxlaw-2822	464	3	73	CARDINAL
taxlaw-2822	464	4	reuven s. avi-yonah	PERSON
taxlaw-2822	464	5	113	CARDINAL
taxlaw-2822	465	1	l. rev	PERSON
taxlaw-2822	465	2	1573	DATE
taxlaw-2822	465	3	2000	DATE
taxlaw-2822	465	4	reuven s. avi-yonah	PERSON
taxlaw-2822	465	5	obama	ORG
taxlaw-2822	465	6	123	CARDINAL
taxlaw-2822	465	7	735	CARDINAL
taxlaw-2822	465	8	2009	DATE
taxlaw-2822	465	9	u.s.	GPE
taxlaw-2822	465	10	treasury	ORG
taxlaw-2822	465	11	u.s.	GPE
taxlaw-2822	465	12	2000	DATE
taxlaw-2822	465	13	robert j. peroni	PERSON
taxlaw-2822	465	14	j. clifton fleming	PERSON
taxlaw-2822	465	15	jr.	PERSON
taxlaw-2822	465	16	stephen e. shay	PERSON
taxlaw-2822	465	17	u.s.	GPE
taxlaw-2822	465	18	52	CARDINAL
taxlaw-2822	465	19	smu	ORG
taxlaw-2822	465	20	l. rev	PERSON
taxlaw-2822	465	21	455	CARDINAL
taxlaw-2822	465	22	1999	DATE
taxlaw-2822	465	23	reuven s. avi-yonah	PERSON
taxlaw-2822	465	24	fleming	ORG
taxlaw-2822	465	25	shay	PERSON
taxlaw-2822	465	26	u.s.	GPE
taxlaw-2822	465	27	52	CARDINAL
taxlaw-2822	465	28	smu	ORG
taxlaw-2822	465	29	l. rev	PERSON
taxlaw-2822	466	1	531	CARDINAL
taxlaw-2822	466	2	1999	DATE
taxlaw-2822	466	3	reuven s. avi-yonah	PERSON
taxlaw-2822	466	4	74	CARDINAL
taxlaw-2822	466	5	219	CARDINAL
taxlaw-2822	466	6	1997	DATE
taxlaw-2822	466	7	asim bhansali	PERSON
taxlaw-2822	466	8	united states multinationals	ORG
taxlaw-2822	466	9	74 tex	QUANTITY
taxlaw-2822	466	10	l. rev	PERSON
taxlaw-2822	466	11	1401 (1996	DATE
taxlaw-2822	466	12	j. clifton fleming	PERSON
taxlaw-2822	466	13	jr.	ORG
taxlaw-2822	466	14	robert j. peroni	PERSON
taxlaw-2822	466	15	27	CARDINAL
taxlaw-2822	466	16	437	CARDINAL
taxlaw-2822	466	17	528–41	DATE
taxlaw-2822	466	18	2008	DATE
taxlaw-2822	466	19	robert j. 2014	PERSON
taxlaw-2822	466	20	161	CARDINAL
taxlaw-2822	466	21	us	GPE
taxlaw-2822	468	1	u.s.	GPE
taxlaw-2822	468	2	79 tex	QUANTITY
taxlaw-2822	468	3	l. rev	PERSON
taxlaw-2822	468	4	1609 (2001	DATE
taxlaw-2822	468	5	robert j. peroni	PERSON
taxlaw-2822	468	6	26	CARDINAL
taxlaw-2822	469	1	j. int'l l. 1579	PERSON
taxlaw-2822	469	2	2001	DATE
taxlaw-2822	469	3	h. david rosenbloom	PERSON
taxlaw-2822	469	4	26	CARDINAL
taxlaw-2822	470	1	j. int'l l. 1525	PERSON
taxlaw-2822	470	2	2001	DATE
taxlaw-2822	470	3	stephen e. shay	PERSON
taxlaw-2822	470	4	u.s.	GPE
taxlaw-2822	470	5	74	CARDINAL
taxlaw-2822	470	6	1042	CARDINAL
taxlaw-2822	470	7	1996	DATE
taxlaw-2822	471	1	74	CARDINAL
taxlaw-2822	472	1	2012	DATE
taxlaw-2822	473	1	germany	GPE
taxlaw-2822	474	1	c-415/06	ORG
taxlaw-2822	474	2	gmbh	GPE
taxlaw-2822	474	3	2007	DATE
taxlaw-2822	476	1	75	CARDINAL
taxlaw-2822	477	1	110th	ORDINAL
taxlaw-2822	478	1	u.s.	GPE
taxlaw-2822	478	2	3	CARDINAL
taxlaw-2822	478	3	14	DATE
taxlaw-2822	478	4	charles h. gustafson	PERSON
taxlaw-2822	478	5	robert j. peroni & richard crawford pugh	PERSON
taxlaw-2822	478	6	3	CARDINAL
taxlaw-2822	478	7	443–45	DATE
taxlaw-2822	478	8	2006	DATE
taxlaw-2822	479	1	76	CARDINAL
taxlaw-2822	480	1	peggy brewer richman	PERSON
taxlaw-2822	480	2	1963	DATE
taxlaw-2822	480	3	peggy b. musgrave	PERSON
taxlaw-2822	480	4	united states	GPE
taxlaw-2822	480	5	1969	DATE
taxlaw-2822	480	6	rosanne altshuler	PERSON
taxlaw-2822	480	7	87	CARDINAL
taxlaw-2822	480	8	255	CARDINAL
taxlaw-2822	480	9	2000	DATE
taxlaw-2822	481	1	cen	PERSON
taxlaw-2822	481	2	devereux	ORG
taxlaw-2822	482	1	michael p. devereux	PERSON
taxlaw-2822	482	2	24	CARDINAL
taxlaw-2822	482	3	oxford	NORP
taxlaw-2822	483	1	698	CARDINAL
taxlaw-2822	483	2	701	CARDINAL
taxlaw-2822	483	3	2008	DATE
taxlaw-2822	484	1	the 21st century	DATE
taxlaw-2822	484	2	56	DATE
taxlaw-2822	484	3	59	DATE
taxlaw-2822	484	4	93	DATE
taxlaw-2822	484	5	126	CARDINAL
taxlaw-2822	484	6	2001	DATE
taxlaw-2822	484	7	u.s.	GPE
taxlaw-2822	484	8	treasury	ORG
taxlaw-2822	484	9	u.s.	GPE
taxlaw-2822	484	10	74	CARDINAL
taxlaw-2822	484	11	22	CARDINAL
taxlaw-2822	484	12	u.s.	GPE
taxlaw-2822	484	13	treasury	ORG
taxlaw-2822	484	14	1993	DATE
taxlaw-2822	484	15	1	CARDINAL
taxlaw-2822	484	16	u.s.	GPE
taxlaw-2822	484	17	treasury	ORG
taxlaw-2822	484	18	142	CARDINAL
taxlaw-2822	484	19	1984	DATE
taxlaw-2822	486	1	reuven s. avi-yonah	PERSON
taxlaw-2822	486	2	79	CARDINAL
taxlaw-2822	486	3	1775	DATE
taxlaw-2822	486	4	1998	DATE
taxlaw-2822	486	5	stephen e. shay	PERSON
taxlaw-2822	486	6	u.s.	GPE
taxlaw-2822	486	7	74	CARDINAL
taxlaw-2822	486	8	1061	PRODUCT
taxlaw-2822	486	9	1063	CARDINAL
taxlaw-2822	487	1	j. clifton fleming	PERSON
taxlaw-2822	487	2	jr.	PERSON
taxlaw-2822	487	3	robert j. peroni &	PERSON
taxlaw-2822	487	4	stephen e. shay	PERSON
taxlaw-2822	487	5	59	CARDINAL
taxlaw-2822	487	6	emory l. j. 79	PERSON
taxlaw-2822	487	7	96	CARDINAL
taxlaw-2822	487	8	2009	DATE
taxlaw-2822	488	1	76	DATE
taxlaw-2822	488	2	16	CARDINAL
taxlaw-2822	488	3	terrence r. chorvat	PERSON
taxlaw-2822	488	4	42	CARDINAL
taxlaw-2822	489	1	l. rev	PERSON
taxlaw-2822	489	2	835	CARDINAL
taxlaw-2822	489	3	844	CARDINAL
taxlaw-2822	489	4	2000	DATE
taxlaw-2822	490	1	162	CARDINAL
taxlaw-2822	490	2	deferral.79	NORP
taxlaw-2822	490	3	oecd	ORG
taxlaw-2822	490	4	un	ORG
taxlaw-2822	491	1	us	GPE
taxlaw-2822	491	2	section 3.	LAW
taxlaw-2822	492	1	us	GPE
taxlaw-2822	492	2	uk	GPE
taxlaw-2822	492	3	uk	GPE
taxlaw-2822	492	4	uk	GPE
taxlaw-2822	492	5	us	GPE
taxlaw-2822	492	6	uk	GPE
taxlaw-2822	493	1	uk	GPE
taxlaw-2822	493	2	uk	GPE
taxlaw-2822	494	1	us	GPE
taxlaw-2822	494	2	uk	GPE
taxlaw-2822	494	3	uk	GPE
taxlaw-2822	495	1	uk	GPE
taxlaw-2822	495	2	us	GPE
taxlaw-2822	495	3	us	GPE
taxlaw-2822	496	1	two	CARDINAL
taxlaw-2822	496	2	us	GPE
taxlaw-2822	496	3	uk	GPE
taxlaw-2822	496	4	uk	GPE
taxlaw-2822	496	5	us	GPE
taxlaw-2822	496	6	uk	GPE
taxlaw-2822	496	7	us	GPE
taxlaw-2822	496	8	uk	GPE
taxlaw-2822	497	1	us	GPE
taxlaw-2822	498	1	us	GPE
taxlaw-2822	498	2	consolidation82	GPE
taxlaw-2822	499	1	first	ORDINAL
taxlaw-2822	499	2	us	GPE
taxlaw-2822	499	3	79	CARDINAL
taxlaw-2822	499	4	u.s.	GPE
taxlaw-2822	499	5	roughly $1 trillion	MONEY
taxlaw-2822	499	6	2008	DATE
taxlaw-2822	499	7	today	DATE
taxlaw-2822	499	8	approximately $1.4 trillion	MONEY
taxlaw-2822	499	9	2005	DATE
taxlaw-2822	499	10	about $312 billion	MONEY
taxlaw-2822	499	11	one-year	DATE
taxlaw-2822	499	12	section 965	LAW
taxlaw-2822	500	1	82	CARDINAL
taxlaw-2822	501	1	80	CARDINAL
taxlaw-2822	501	2	a. desai & james r. hines jr.	ORG
taxlaw-2822	501	3	57	CARDINAL
taxlaw-2822	502	1	j. 937	PERSON
taxlaw-2822	502	2	2004	DATE
taxlaw-2822	502	3	harry grubert	PERSON
taxlaw-2822	502	4	desai	PERSON
taxlaw-2822	502	5	58	CARDINAL
taxlaw-2822	503	1	j. 263 (	PERSON
taxlaw-2822	503	2	mihir a. desai & james r. hines	PERSON
taxlaw-2822	503	3	jr.	PERSON
taxlaw-2822	503	4	grubert	PERSON
taxlaw-2822	503	5	58	CARDINAL
taxlaw-2822	504	1	j. 275	PERSON
taxlaw-2822	504	2	2005	DATE
taxlaw-2822	505	1	81	CARDINAL
taxlaw-2822	505	2	lisa bryant-kutcher	PERSON
taxlaw-2822	505	3	lisa eiler & david a. guenther	PERSON
taxlaw-2822	505	4	56	CARDINAL
taxlaw-2822	506	1	j. 699, 702‒03	PERSON
taxlaw-2822	506	2	2008	DATE
taxlaw-2822	506	3	edward d. kleinbard	PERSON
taxlaw-2822	506	4	1	CARDINAL
taxlaw-2822	506	5	767	CARDINAL
taxlaw-2822	507	1	82	CARDINAL
taxlaw-2822	507	2	supra section 2	PERSON
taxlaw-2822	507	3	2014	DATE
taxlaw-2822	507	4	163	CARDINAL
taxlaw-2822	509	1	us	GPE
taxlaw-2822	510	1	second	ORDINAL
taxlaw-2822	510	2	us	GPE
taxlaw-2822	512	1	us	GPE
taxlaw-2822	513	1	one	CARDINAL
taxlaw-2822	514	1	owner.87	PRODUCT
taxlaw-2822	515	1	us	GPE
taxlaw-2822	515	2	us	GPE
taxlaw-2822	515	3	83	CARDINAL
taxlaw-2822	515	4	us	GPE
taxlaw-2822	517	1	367(a)(3)(c)(2012	CARDINAL
taxlaw-2822	520	1	1.367(a)-6	CARDINAL
taxlaw-2822	520	2	2013	DATE
taxlaw-2822	520	3	boris i. bittker & james s. eustice	ORG
taxlaw-2822	520	4	15.81[1][c	CARDINAL
taxlaw-2822	520	5	7th	ORDINAL
taxlaw-2822	520	6	2006	DATE
taxlaw-2822	520	7	charles h. gustafson	PERSON
taxlaw-2822	520	8	robert j. peroni & richard crawford pugh	PERSON
taxlaw-2822	520	9	76	DATE
taxlaw-2822	520	10	15	CARDINAL
taxlaw-2822	520	11	84	CARDINAL
taxlaw-2822	522	1	1	CARDINAL
taxlaw-2822	522	2	752–57	CARDINAL
taxlaw-2822	522	3	2011	DATE
taxlaw-2822	523	1	85	CARDINAL
taxlaw-2822	523	2	1	CARDINAL
taxlaw-2822	523	3	716‒27	CARDINAL
taxlaw-2822	523	4	2011	DATE
taxlaw-2822	523	5	j. clifton fleming	PERSON
taxlaw-2822	523	6	jr. et al	PERSON
taxlaw-2822	523	7	79	CARDINAL
taxlaw-2822	524	1	56	CARDINAL
taxlaw-2822	525	1	259	CARDINAL
taxlaw-2822	525	2	284‒87	DATE
taxlaw-2822	525	3	2003	DATE
taxlaw-2822	525	4	gustafson et	ORG
taxlaw-2822	526	1	al.	PERSON
taxlaw-2822	526	2	supra	PERSON
taxlaw-2822	526	3	76	DATE
taxlaw-2822	526	4	15	CARDINAL
taxlaw-2822	526	5	86	CARDINAL
taxlaw-2822	526	6	robert j. peroni	PERSON
taxlaw-2822	526	7	steven a. bank &	ORG
taxlaw-2822	526	8	glenn e. cove	PERSON
taxlaw-2822	526	9	40–48	CARDINAL
taxlaw-2822	526	10	804–21	DATE
taxlaw-2822	526	11	4th	ORDINAL
taxlaw-2822	526	12	2012	DATE
taxlaw-2822	527	1	87	CARDINAL
taxlaw-2822	527	2	u.s.	GPE
taxlaw-2822	528	1	88	CARDINAL
taxlaw-2822	528	2	u.s.	GPE
taxlaw-2822	528	3	1	CARDINAL
taxlaw-2822	528	4	2	CARDINAL
taxlaw-2822	528	5	9	CARDINAL
taxlaw-2822	528	6	89	CARDINAL
taxlaw-2822	530	1	301.7701-3 (2006	DATE
taxlaw-2822	531	1	1997	DATE
taxlaw-2822	531	2	u.s.	GPE
taxlaw-2822	531	3	oecd	ORG
taxlaw-2822	531	4	supra	PERSON
taxlaw-2822	531	5	4	CARDINAL
taxlaw-2822	531	6	58	DATE
taxlaw-2822	531	7	164	CARDINAL
taxlaw-2822	531	8	columbia	ORG
taxlaw-2822	532	1	us	GPE
taxlaw-2822	532	2	us	GPE
taxlaw-2822	533	1	deducted.91	PERSON
taxlaw-2822	533	2	us	GPE
taxlaw-2822	533	3	un	ORG
taxlaw-2822	533	4	2005	DATE
taxlaw-2822	534	1	us	GPE
taxlaw-2822	534	2	us	GPE
taxlaw-2822	535	1	us	GPE
taxlaw-2822	536	1	us	GPE
taxlaw-2822	536	2	us	GPE
taxlaw-2822	537	1	us	GPE
taxlaw-2822	538	1	us	GPE
taxlaw-2822	539	1	us	GPE
taxlaw-2822	540	1	us	GPE
taxlaw-2822	541	1	us	GPE
taxlaw-2822	541	2	us	GPE
taxlaw-2822	542	1	us	GPE
taxlaw-2822	542	2	90	CARDINAL
taxlaw-2822	542	3	u.s.	GPE
taxlaw-2822	542	4	1	CARDINAL
taxlaw-2822	542	5	2	CARDINAL
taxlaw-2822	542	6	9	CARDINAL
taxlaw-2822	542	7	91	CARDINAL
taxlaw-2822	542	8	harry grubert & rosanne altshuler	PERSON
taxlaw-2822	542	9	319	CARDINAL
taxlaw-2822	542	10	328	CARDINAL
taxlaw-2822	542	11	john w. diamond & george r. zodrow eds.	PERSON
taxlaw-2822	542	12	2008	DATE
taxlaw-2822	542	13	michael j. graetz & paul w. oosterhuis	PERSON
taxlaw-2822	542	14	u.s.	GPE
taxlaw-2822	542	15	54	CARDINAL
taxlaw-2822	542	16	781	CARDINAL
taxlaw-2822	542	17	2001	DATE
taxlaw-2822	543	1	92	CARDINAL
taxlaw-2822	543	2	clifton fleming, jr. et al.	PERSON
taxlaw-2822	543	3	79	CARDINAL
taxlaw-2822	543	4	116	CARDINAL
taxlaw-2822	543	5	93	CARDINAL
taxlaw-2822	543	6	102–105	CARDINAL
taxlaw-2822	543	7	132–35	CARDINAL
taxlaw-2822	543	8	239–43	CARDINAL
taxlaw-2822	544	1	harry grubert	PERSON
taxlaw-2822	544	2	54	CARDINAL
taxlaw-2822	544	3	2001	DATE
taxlaw-2822	545	1	2014	DATE
taxlaw-2822	545	2	165	CARDINAL
taxlaw-2822	545	3	us	GPE
taxlaw-2822	545	4	us	GPE
taxlaw-2822	546	1	us	GPE
taxlaw-2822	546	2	us	GPE
taxlaw-2822	547	1	us	GPE
taxlaw-2822	548	1	us	GPE
taxlaw-2822	549	1	us	GPE
taxlaw-2822	549	2	us	GPE
taxlaw-2822	552	1	us	GPE
taxlaw-2822	553	1	us	GPE
taxlaw-2822	554	1	us	GPE
taxlaw-2822	554	2	u.s.	GPE
taxlaw-2822	556	1	94	CARDINAL
taxlaw-2822	557	1	uk	GPE
taxlaw-2822	557	2	ireland	GPE
taxlaw-2822	558	1	sweden	GPE
taxlaw-2822	558	2	finland	GPE
taxlaw-2822	559	1	95	CARDINAL
taxlaw-2822	560	1	us	GPE
taxlaw-2822	561	1	one	CARDINAL
taxlaw-2822	561	2	us	GPE
taxlaw-2822	561	3	us	GPE
taxlaw-2822	562	1	cen	PERSON
taxlaw-2822	563	1	166	CARDINAL
taxlaw-2822	563	2	columbia	ORG
taxlaw-2822	563	3	losses.96	PERSON
taxlaw-2822	563	4	first	ORDINAL
taxlaw-2822	563	5	us	GPE
taxlaw-2822	563	6	second	ORDINAL
taxlaw-2822	563	7	us	GPE
taxlaw-2822	563	8	us	GPE
taxlaw-2822	564	1	third	ORDINAL
taxlaw-2822	564	2	us	GPE
taxlaw-2822	565	1	fourth	ORDINAL
taxlaw-2822	566	1	us	GPE
taxlaw-2822	567	1	us	GPE
taxlaw-2822	567	2	us	GPE
taxlaw-2822	567	3	global firms.98	ORG
taxlaw-2822	568	1	us	GPE
taxlaw-2822	568	2	us	GPE
taxlaw-2822	569	1	oecd	ORG
taxlaw-2822	569	2	us	GPE
taxlaw-2822	569	3	firms99	ORG
taxlaw-2822	569	4	us	GPE
taxlaw-2822	571	1	100	CARDINAL
taxlaw-2822	571	2	eu	ORG
taxlaw-2822	571	3	96	CARDINAL
taxlaw-2822	571	4	1	CARDINAL
taxlaw-2822	571	5	152‒71 97	DATE
taxlaw-2822	572	1	98	CARDINAL
taxlaw-2822	572	2	u.s.	GPE
taxlaw-2822	572	3	1	CARDINAL
taxlaw-2822	572	4	2	CARDINAL
taxlaw-2822	572	5	9	CARDINAL
taxlaw-2822	572	6	99	CARDINAL
taxlaw-2822	572	7	1	CARDINAL
taxlaw-2822	572	8	728‒49	CARDINAL
taxlaw-2822	572	9	clifton fleming, jr. et al.	PERSON
taxlaw-2822	572	10	79	CARDINAL
taxlaw-2822	572	11	110‒45	CARDINAL
taxlaw-2822	573	1	the eu area	LOC
taxlaw-2822	573	2	u.s.	GPE
taxlaw-2822	573	3	u.s.	GPE
taxlaw-2822	573	4	100	CARDINAL
taxlaw-2822	573	5	harry grubert & rosanne altshuler	ORG
taxlaw-2822	573	6	april 1, 2013	DATE
taxlaw-2822	573	7	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2245128	ORG
taxlaw-2822	574	1	2014	DATE
taxlaw-2822	575	1	167	CARDINAL
taxlaw-2822	576	1	us	GPE
taxlaw-2822	576	2	us	GPE
taxlaw-2822	577	1	desai	PERSON
taxlaw-2822	578	1	us	GPE
taxlaw-2822	578	2	us	GPE
taxlaw-2822	579	1	desai	PERSON
taxlaw-2822	582	1	us	GPE
taxlaw-2822	582	2	us	GPE
taxlaw-2822	584	1	us	GPE
taxlaw-2822	585	1	101	CARDINAL
taxlaw-2822	587	1	michael s. knoll	PERSON
taxlaw-2822	587	2	64	CARDINAL
taxlaw-2822	587	3	99, 119‒ 21 (2011	DATE
taxlaw-2822	588	1	102	CARDINAL
taxlaw-2822	588	2	clifton fleming	PERSON
taxlaw-2822	588	3	jr. et al	PERSON
taxlaw-2822	588	4	79	CARDINAL
taxlaw-2822	588	5	149‒50	CARDINAL
taxlaw-2822	588	6	j. clifton fleming, jr.	PERSON
taxlaw-2822	588	7	robert j. peroni &	PERSON
taxlaw-2822	588	8	stephen e. shay	PERSON
taxlaw-2822	588	9	the united states	GPE
taxlaw-2822	588	10	3	CARDINAL
taxlaw-2822	588	11	j. austl	PERSON
taxlaw-2822	589	1	ass'n35	PERSON
taxlaw-2822	589	2	44	DATE
taxlaw-2822	589	3	lawrence lokken	PERSON
taxlaw-2822	589	4	u.s.	GPE
taxlaw-2822	589	5	u.s.	GPE
taxlaw-2822	590	1	4	CARDINAL
taxlaw-2822	590	2	j. tax'n global transactions 43 (	PERSON
taxlaw-2822	591	1	103	CARDINAL
taxlaw-2822	591	2	reuven s. avi-yonah	PERSON
taxlaw-2822	591	3	kimberly a. clausing &	ORG
taxlaw-2822	591	4	michael c. durst	PERSON
taxlaw-2822	591	5	9	CARDINAL
taxlaw-2822	591	6	fla	GPE
taxlaw-2822	592	1	497	CARDINAL
taxlaw-2822	592	2	498	CARDINAL
taxlaw-2822	592	3	2009	DATE
taxlaw-2822	592	4	reuven s. avi-yonah & ilan benshalom	PERSON
taxlaw-2822	592	5	3	CARDINAL
taxlaw-2822	592	6	371	CARDINAL
taxlaw-2822	592	7	380‒81	DATE
taxlaw-2822	592	8	2011	DATE
taxlaw-2822	592	9	julie roin	PERSON
taxlaw-2822	593	1	61	CARDINAL
taxlaw-2822	593	2	171–75	DATE
taxlaw-2822	593	3	182–85	DATE
taxlaw-2822	593	4	2008	DATE
taxlaw-2822	594	1	104 mihir a. desai & james r. hines jr.	PERSON
taxlaw-2822	594	2	56	CARDINAL
taxlaw-2822	594	3	j. 488	PERSON
taxlaw-2822	594	4	494	CARDINAL
taxlaw-2822	594	5	2003	DATE
taxlaw-2822	594	6	mihir a. desai & james r. hines	PERSON
taxlaw-2822	594	7	jr.	PERSON
taxlaw-2822	594	8	77	DATE
taxlaw-2822	594	9	956-57	CARDINAL
taxlaw-2822	594	10	168	CARDINAL
taxlaw-2822	594	11	columbia	ORG
taxlaw-2822	598	1	us	GPE
taxlaw-2822	599	1	106	CARDINAL
taxlaw-2822	599	2	us	GPE
taxlaw-2822	601	1	us	GPE
taxlaw-2822	602	1	us	GPE
taxlaw-2822	602	2	eu	ORG
taxlaw-2822	602	3	eu	ORG
taxlaw-2822	603	1	eu	ORG
taxlaw-2822	603	2	us	GPE
taxlaw-2822	604	1	eu	ORG
taxlaw-2822	604	2	eu	ORG
taxlaw-2822	605	1	us	GPE
taxlaw-2822	605	2	eu	ORG
taxlaw-2822	605	3	us	GPE
taxlaw-2822	606	1	at least four	CARDINAL
taxlaw-2822	606	2	us	GPE
taxlaw-2822	607	1	first	ORDINAL
taxlaw-2822	608	1	second	ORDINAL
taxlaw-2822	608	2	us	GPE
taxlaw-2822	608	3	oecd	ORG
taxlaw-2822	609	1	third	ORDINAL
taxlaw-2822	609	2	us	GPE
taxlaw-2822	609	3	105	CARDINAL
taxlaw-2822	609	4	daniel shaviro	PERSON
taxlaw-2822	609	5	u.s.	GPE
taxlaw-2822	609	6	60	CARDINAL
taxlaw-2822	609	7	155	CARDINAL
taxlaw-2822	609	8	178	CARDINAL
taxlaw-2822	609	9	2007	DATE
taxlaw-2822	609	10	daniel shaviro	PERSON
taxlaw-2822	609	11	3	CARDINAL
taxlaw-2822	609	12	65	CARDINAL
taxlaw-2822	609	13	74	CARDINAL
taxlaw-2822	609	14	daniel shaviro	PERSON
taxlaw-2822	609	15	u.s.	GPE
taxlaw-2822	609	16	david r. tillinghast	PERSON
taxlaw-2822	609	17	nyu school of law	ORG
taxlaw-2822	609	18	sept. 21, 2010	DATE
taxlaw-2822	609	19	64	CARDINAL
taxlaw-2822	609	20	377	CARDINAL
taxlaw-2822	609	21	393	CARDINAL
taxlaw-2822	609	22	393	CARDINAL
taxlaw-2822	609	23	kimberly a. clausing & daniel shaviro	ORG
taxlaw-2822	609	24	64	CARDINAL
taxlaw-2822	609	25	431	CARDINAL
taxlaw-2822	609	26	2011	DATE
taxlaw-2822	610	1	106	CARDINAL
taxlaw-2822	610	2	harry grubert & rosanne altshuler	ORG
taxlaw-2822	610	3	supra	PERSON
taxlaw-2822	610	4	101	CARDINAL
taxlaw-2822	610	5	8‒13	DATE
taxlaw-2822	610	6	35‒40	DATE
taxlaw-2822	611	1	2014	DATE
taxlaw-2822	611	2	169	CARDINAL
taxlaw-2822	611	3	article 26 of the oecd model convention	LAW
taxlaw-2822	612	1	us	GPE
taxlaw-2822	612	2	eu	ORG