id	sid	eid	entity	type
taxlaw-2841	1	1	microsoft	ORG
taxlaw-2841	1	2	rifat azam* *	PERSON
taxlaw-2841	1	3	columbia law school	ORG
taxlaw-2841	2	1	columbia law school	ORG
taxlaw-2841	2	2	david schizer	PERSON
taxlaw-2841	2	3	zohar goshen	PERSON
taxlaw-2841	2	4	avery katz	PERSON
taxlaw-2841	2	5	columbia law school	FAC
taxlaw-2841	3	1	itamar rabinovich	PERSON
taxlaw-2841	3	2	ariel roth	PERSON
taxlaw-2841	3	3	dr.	PERSON
taxlaw-2841	3	4	michael koplow	PERSON
taxlaw-2841	3	5	dr.	PERSON
taxlaw-2841	3	6	erika falk	PERSON
taxlaw-2841	3	7	the israel institute	ORG
taxlaw-2841	3	8	columbia university	ORG
taxlaw-2841	4	1	deborah plum	PERSON
taxlaw-2841	5	1	6	CARDINAL
taxlaw-2841	5	2	7 ii	TIME
taxlaw-2841	6	1	13	CARDINAL
taxlaw-2841	6	2	american	NORP
taxlaw-2841	7	1	13	CARDINAL
taxlaw-2841	7	2	17	CARDINAL
taxlaw-2841	7	3	19 iii	QUANTITY
taxlaw-2841	8	1	the united states	GPE
taxlaw-2841	8	2	22	CARDINAL
taxlaw-2841	9	1	23	CARDINAL
taxlaw-2841	9	2	24	CARDINAL
taxlaw-2841	9	3	25	CARDINAL
taxlaw-2841	9	4	d.	NORP
taxlaw-2841	9	5	27	CARDINAL
taxlaw-2841	9	6	u.s.	GPE
taxlaw-2841	9	7	30	CARDINAL
taxlaw-2841	10	1	the g20/oecd international response	ORG
taxlaw-2841	10	2	31	CARDINAL
taxlaw-2841	10	3	35	CARDINAL
taxlaw-2841	10	4	35	CARDINAL
taxlaw-2841	10	5	38 1	DATE
taxlaw-2841	11	1	38 2	CARDINAL
taxlaw-2841	12	1	39 3	DATE
taxlaw-2841	13	1	44 4	DATE
taxlaw-2841	13	2	45 5	DATE
taxlaw-2841	14	1	u.s.	GPE
taxlaw-2841	14	2	46 6	DATE
taxlaw-2841	15	1	47 7	DATE
taxlaw-2841	15	2	49 8	DATE
taxlaw-2841	16	1	49 9	DATE
taxlaw-2841	16	2	51	CARDINAL
taxlaw-2841	17	1	52 1	CARDINAL
taxlaw-2841	18	1	obama	PERSON
taxlaw-2841	18	2	19%	PERCENT
taxlaw-2841	18	3	52 2	DATE
taxlaw-2841	19	1	shay	ORG
taxlaw-2841	19	2	fleming & peroni	ORG
taxlaw-2841	19	3	53 3	DATE
taxlaw-2841	19	4	grubert & altshuler	PRODUCT
taxlaw-2841	19	5	54	CARDINAL
taxlaw-2841	19	6	d.	NORP
taxlaw-2841	19	7	54 1	DATE
taxlaw-2841	21	1	54 2	CARDINAL
taxlaw-2841	21	2	55 vi	PERSON
taxlaw-2841	22	1	55 2017	CARDINAL
taxlaw-2841	22	2	7	CARDINAL
taxlaw-2841	23	1	the last seven years	DATE
taxlaw-2841	25	1	american	NORP
taxlaw-2841	29	1	years	DATE
taxlaw-2841	32	1	quarterly	DATE
taxlaw-2841	33	1	tonight	TIME
taxlaw-2841	37	1	this year	DATE
taxlaw-2841	38	1	america	GPE
taxlaw-2841	40	1	barack obama	PERSON
taxlaw-2841	40	2	the united states)1	ORG
taxlaw-2841	40	3	i. introduction	PERSON
taxlaw-2841	40	4	more than $2 trillion	MONEY
taxlaw-2841	40	5	american	NORP
taxlaw-2841	40	6	u.s.	GPE
taxlaw-2841	40	7	u.s.	GPE
taxlaw-2841	40	8	u.s.	GPE
taxlaw-2841	40	9	1	CARDINAL
taxlaw-2841	40	10	obama	PERSON
taxlaw-2841	40	11	jan. 12	DATE
taxlaw-2841	40	12	2016	DATE
taxlaw-2841	40	13	19:40-22:45	CARDINAL
taxlaw-2841	42	1	2	CARDINAL
taxlaw-2841	42	2	mar. 17,	DATE
taxlaw-2841	42	3	2015	DATE
taxlaw-2841	42	4	nov. 29	DATE
taxlaw-2841	42	5	2016	DATE
taxlaw-2841	42	6	john l. campbell et al	PERSON
taxlaw-2841	42	7	u.s.	GPE
taxlaw-2841	42	8	2014	DATE
taxlaw-2841	42	9	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2277804	PERSON
taxlaw-2841	42	10	republican	NORP
taxlaw-2841	42	11	s. fin	PERSON
taxlaw-2841	43	1	2015	DATE
taxlaw-2841	43	2	2014	DATE
taxlaw-2841	44	1	3 i.r.c	QUANTITY
taxlaw-2841	45	1	951-965	CARDINAL
taxlaw-2841	45	2	8	CARDINAL
taxlaw-2841	45	3	u.s.	GPE
taxlaw-2841	46	1	4	CARDINAL
taxlaw-2841	46	2	american	NORP
taxlaw-2841	46	3	irish	NORP
taxlaw-2841	46	4	dutch	NORP
taxlaw-2841	46	5	american	NORP
taxlaw-2841	46	6	the european commission	ORG
taxlaw-2841	46	7	ireland	GPE
taxlaw-2841	46	8	eu	ORG
taxlaw-2841	46	9	up to €13 billion	MONEY
taxlaw-2841	47	1	ireland	GPE
taxlaw-2841	47	2	aid.6	ORG
taxlaw-2841	47	3	u.s.	GPE
taxlaw-2841	47	4	u.s.	GPE
taxlaw-2841	47	5	american	NORP
taxlaw-2841	47	6	as low as 15%	PERCENT
taxlaw-2841	47	7	u.s.	GPE
taxlaw-2841	47	8	19%	PERCENT
taxlaw-2841	47	9	u.s.	GPE
taxlaw-2841	47	10	u.s.	GPE
taxlaw-2841	48	1	2010	DATE
taxlaw-2841	48	2	more than 70%	PERCENT
taxlaw-2841	48	3	u.s.	GPE
taxlaw-2841	48	4	bermuda	LOC
taxlaw-2841	48	5	islands.10	ORG
taxlaw-2841	48	6	u.s.	GPE
taxlaw-2841	48	7	u.s.	GPE
taxlaw-2841	48	8	the world international tax 4	ORG
taxlaw-2841	48	9	stephan shay	PERSON
taxlaw-2841	48	10	146	CARDINAL
taxlaw-2841	48	11	1393	CARDINAL
taxlaw-2841	48	12	2015	CARDINAL
taxlaw-2841	49	1	5	CARDINAL
taxlaw-2841	49	2	edward kleinbard	PERSON
taxlaw-2841	49	3	11	CARDINAL
taxlaw-2841	49	4	fla	GPE
taxlaw-2841	51	1	699	CARDINAL
taxlaw-2841	51	2	2011	DATE
taxlaw-2841	52	1	jesse drucker	PERSON
taxlaw-2841	52	2	2.4%	PERCENT
taxlaw-2841	52	3	$60 billion	MONEY
taxlaw-2841	52	4	bloomberg	ORG
taxlaw-2841	52	5	oct. 21, 2010	DATE
taxlaw-2841	54	1	6	CARDINAL
taxlaw-2841	54	2	ireland	PERSON
taxlaw-2841	54	3	up to €13 billion	MONEY
taxlaw-2841	55	1	nov. 29	DATE
taxlaw-2841	55	2	2016	DATE
taxlaw-2841	56	1	7	CARDINAL
taxlaw-2841	57	1	treasury	ORG
taxlaw-2841	57	2	the european commission’s	ORG
taxlaw-2841	57	3	2016	CARDINAL
taxlaw-2841	59	1	romero tavares	PERSON
taxlaw-2841	59	2	bret bogenschneider	PERSON
taxlaw-2841	59	3	marta pankiv	PERSON
taxlaw-2841	59	4	eu	GPE
taxlaw-2841	59	5	u.s.	GPE
taxlaw-2841	59	6	19(3	DATE
taxlaw-2841	59	7	fla	GPE
taxlaw-2841	60	1	121	CARDINAL
taxlaw-2841	60	2	2016	DATE
taxlaw-2841	60	3	shafi khan niazi	PERSON
taxlaw-2841	60	4	the european commission	ORG
taxlaw-2841	60	5	2016	DATE
taxlaw-2841	60	6	liza lovdahl gormsen	PERSON
taxlaw-2841	60	7	eu state aid law	ORG
taxlaw-2841	60	8	10	CARDINAL
taxlaw-2841	60	9	eur	CARDINAL
taxlaw-2841	61	1	competition l. & prac	ORG
taxlaw-2841	61	2	1039	DATE
taxlaw-2841	61	3	2016	DATE
taxlaw-2841	61	4	elizabeth jone	PERSON
taxlaw-2841	61	5	eu	ORG
taxlaw-2841	61	6	2016	CARDINAL
taxlaw-2841	62	1	8	CARDINAL
taxlaw-2841	62	2	edward kleinbard	PERSON
taxlaw-2841	62	3	1515	CARDINAL
taxlaw-2841	62	4	1535	CARDINAL
taxlaw-2841	62	5	jun. 24, 2013	DATE
taxlaw-2841	62	6	antony ting	PERSON
taxlaw-2841	64	1	2014	DATE
taxlaw-2841	64	2	charles duhigg	PERSON
taxlaw-2841	64	3	david kocieniewski	PERSON
taxlaw-2841	64	4	billions	CARDINAL
taxlaw-2841	64	5	n.y.	GPE
taxlaw-2841	64	6	apr. 29, 2012	DATE
taxlaw-2841	65	1	nov. 27	DATE
taxlaw-2841	65	2	2016	DATE
taxlaw-2841	65	3	robert wood	PERSON
taxlaw-2841	65	4	irish	NORP
taxlaw-2841	65	5	forbes	PERSON
taxlaw-2841	65	6	oct. 20, 2013	DATE
taxlaw-2841	66	1	nov. 27	DATE
taxlaw-2841	66	2	2016	DATE
taxlaw-2841	67	1	9	CARDINAL
taxlaw-2841	67	2	gabriel zucman	PERSON
taxlaw-2841	67	3	2015	CARDINAL
taxlaw-2841	68	1	10	CARDINAL
taxlaw-2841	68	2	2014	DATE
taxlaw-2841	69	1	u.s.	GPE
taxlaw-2841	69	2	year 2010	DATE
taxlaw-2841	70	1	2017	DATE
taxlaw-2841	70	2	9	CARDINAL
taxlaw-2841	71	1	one	CARDINAL
taxlaw-2841	71	2	u.s.	GPE
taxlaw-2841	71	3	treasury	ORG
taxlaw-2841	71	4	about $130 billion	MONEY
taxlaw-2841	71	5	u.s.	GPE
taxlaw-2841	72	1	thomas pikety	PERSON
taxlaw-2841	73	1	11	CARDINAL
taxlaw-2841	73	2	9	CARDINAL
taxlaw-2841	73	3	stephanie sikes & robert verrecchia	ORG
taxlaw-2841	73	4	2014	DATE
taxlaw-2841	75	1	12	CARDINAL
taxlaw-2841	75	2	9	CARDINAL
taxlaw-2841	75	3	sikes	PERSON
taxlaw-2841	75	4	11	CARDINAL
taxlaw-2841	75	5	13	CARDINAL
taxlaw-2841	75	6	thomas piketty	PERSON
taxlaw-2841	75	7	gabriel zucman	PERSON
taxlaw-2841	75	8	2015	CARDINAL
taxlaw-2841	76	1	14	CARDINAL
taxlaw-2841	76	2	bloomberg	ORG
taxlaw-2841	77	1	nov. 29	DATE
taxlaw-2841	77	2	2016	DATE
taxlaw-2841	77	3	charles duhigg & david kocieniewski	PERSON
taxlaw-2841	77	4	billions	CARDINAL
taxlaw-2841	77	5	n.y.	GPE
taxlaw-2841	77	6	apr. 28, 2012	DATE
taxlaw-2841	78	1	jesse drucker	PERSON
taxlaw-2841	78	2	$10 billion	MONEY
taxlaw-2841	78	3	bloomberg	ORG
taxlaw-2841	78	4	dec. 10, 2012	DATE
taxlaw-2841	78	5	richard waters	PERSON
taxlaw-2841	78	6	microsoft	ORG
taxlaw-2841	78	7	jun. 7, 2011	DATE
taxlaw-2841	80	1	the new york times	ORG
taxlaw-2841	80	2	2007	DATE
taxlaw-2841	80	3	2012	DATE
taxlaw-2841	80	4	s&p	ORG
taxlaw-2841	80	5	u.s.	GPE
taxlaw-2841	80	6	n.y.	GPE
taxlaw-2841	80	7	http://www.nytimes.com/interactive/2013/05/25/sunday-review/corporate-taxes.html?ref=sunday	DATE
taxlaw-2841	80	8	nov. 29	DATE
taxlaw-2841	80	9	2016	DATE
taxlaw-2841	80	10	2015	DATE
taxlaw-2841	81	1	http://ctj.org/ctjreports/2015/10/offshore_shell_games_2015.php#.vqldypkrjpg	PERSON
taxlaw-2841	81	2	nov. 29	DATE
taxlaw-2841	81	3	2016	DATE
taxlaw-2841	81	4	europe	LOC
taxlaw-2841	82	1	nov. 29	DATE
taxlaw-2841	82	2	2016	DATE
taxlaw-2841	83	1	15	CARDINAL
taxlaw-2841	85	1	nov. 29	DATE
taxlaw-2841	85	2	2016	DATE
taxlaw-2841	87	1	nov. 29	DATE
taxlaw-2841	87	2	2016	DATE
taxlaw-2841	88	1	nov. 29	DATE
taxlaw-2841	88	2	2016	DATE
taxlaw-2841	88	3	http://taxfoundation.org/blog	PERSON
taxlaw-2841	89	1	nov. 29	DATE
taxlaw-2841	89	2	2016	DATE
taxlaw-2841	89	3	forstater, maya & ramachandran	ORG
taxlaw-2841	89	4	vijaya	GPE
taxlaw-2841	89	5	ctr	GPE
taxlaw-2841	91	1	dec. 7, 2015	DATE
taxlaw-2841	92	1	paul buchheit	PERSON
taxlaw-2841	92	2	6	CARDINAL
taxlaw-2841	94	1	oct. 1, 2015	DATE
taxlaw-2841	96	1	10	CARDINAL
taxlaw-2841	96	2	columbia	ORG
taxlaw-2841	97	1	u.s.	GPE
taxlaw-2841	97	2	eu	ORG
taxlaw-2841	97	3	oecd	ORG
taxlaw-2841	97	4	globally.16	ORG
taxlaw-2841	97	5	american	NORP
taxlaw-2841	97	6	congress	ORG
taxlaw-2841	97	7	2016	CARDINAL
taxlaw-2841	97	8	obama	PERSON
taxlaw-2841	97	9	35%	PERCENT
taxlaw-2841	97	10	28%.19	CARDINAL
taxlaw-2841	97	11	19%	PERCENT
taxlaw-2841	98	1	obama	PERSON
taxlaw-2841	98	2	u.s.	GPE
taxlaw-2841	98	3	oecd	ORG
taxlaw-2841	98	4	reports22	PERSON
taxlaw-2841	98	5	october 5, 2015	DATE
taxlaw-2841	98	6	eu	ORG
taxlaw-2841	98	7	16	CARDINAL
taxlaw-2841	98	8	jane g. gravelle	PERSON
taxlaw-2841	101	1	jan. 15, 2015	DATE
taxlaw-2841	103	1	u.k.	GPE
taxlaw-2841	103	2	gov.uk	ORG
taxlaw-2841	104	1	u.k.	GPE
taxlaw-2841	104	2	gov.uk	ORG
taxlaw-2841	104	3	un	ORG
taxlaw-2841	105	1	17	CARDINAL
taxlaw-2841	105	2	2016	CARDINAL
taxlaw-2841	106	1	18	CARDINAL
taxlaw-2841	106	2	jeffrey kupfer	PERSON
taxlaw-2841	106	3	jonathan ackerman & rosanne	ORG
taxlaw-2841	106	4	2016	DATE
taxlaw-2841	106	5	cnbc	ORG
taxlaw-2841	106	6	jan. 21	DATE
taxlaw-2841	106	7	2016	DATE
taxlaw-2841	106	8	http://www.cnbc.com/2016/01/21/how-tax-reform-can-get-done-in-2016commentary.html	CARDINAL
taxlaw-2841	106	9	house	ORG
taxlaw-2841	106	10	paul ryan	PERSON
taxlaw-2841	106	11	the upcoming year	DATE
taxlaw-2841	107	1	last month	DATE
taxlaw-2841	107	2	congress	ORG
taxlaw-2841	109	1	john harwood	PERSON
taxlaw-2841	109	2	n.y.	GPE
taxlaw-2841	109	3	feb. 2	DATE
taxlaw-2841	109	4	2016	DATE
taxlaw-2841	110	1	19	CARDINAL
taxlaw-2841	110	2	u.s.	GPE
taxlaw-2841	111	1	35%	PERCENT
taxlaw-2841	112	1	20	CARDINAL
taxlaw-2841	113	1	treasury	ORG
taxlaw-2841	113	2	fiscal year	DATE
taxlaw-2841	113	3	2016	CARDINAL
taxlaw-2841	113	4	2015	CARDINAL
taxlaw-2841	115	1	21	CARDINAL
taxlaw-2841	115	2	jane gravelle	PERSON
taxlaw-2841	116	1	rl34115	PERSON
taxlaw-2841	116	2	u.s.	GPE
taxlaw-2841	116	3	2015	CARDINAL
taxlaw-2841	117	1	22	CARDINAL
taxlaw-2841	117	2	2015	DATE
taxlaw-2841	117	3	oecd	ORG
taxlaw-2841	117	4	nov. 5	DATE
taxlaw-2841	117	5	2016	DATE
taxlaw-2841	118	1	2017	CARDINAL
taxlaw-2841	118	2	11 eu	DATE
taxlaw-2841	118	3	oecd	ORG
taxlaw-2841	118	4	fifteen	CARDINAL
taxlaw-2841	119	1	oecd	ORG
taxlaw-2841	119	2	three	CARDINAL
taxlaw-2841	119	3	1225	CARDINAL
taxlaw-2841	119	4	13.26	CARDINAL
taxlaw-2841	119	5	u.s.	GPE
taxlaw-2841	120	1	u.s.	GPE
taxlaw-2841	120	2	u.s.	GPE
taxlaw-2841	120	3	oecd	ORG
taxlaw-2841	121	1	u.s.	GPE
taxlaw-2841	122	1	american	NORP
taxlaw-2841	122	2	below 15%	PERCENT
taxlaw-2841	122	3	mnc	ORG
taxlaw-2841	122	4	23	CARDINAL
taxlaw-2841	122	5	eu	ORG
taxlaw-2841	122	6	eu	ORG
taxlaw-2841	123	1	eu	ORG
taxlaw-2841	123	2	eu	ORG
taxlaw-2841	125	1	nov. 5	DATE
taxlaw-2841	125	2	2016	DATE
taxlaw-2841	127	1	nov. 5	DATE
taxlaw-2841	127	2	2016	DATE
taxlaw-2841	128	1	24	CARDINAL
taxlaw-2841	128	2	6	CARDINAL
taxlaw-2841	128	3	2015	DATE
taxlaw-2841	128	4	oecd	ORG
taxlaw-2841	128	5	http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriatecircumstances-action-6-2015-final-report-9789264241695-en.htm	DATE
taxlaw-2841	129	1	nov. 5	DATE
taxlaw-2841	129	2	2016	DATE
taxlaw-2841	130	1	25	CARDINAL
taxlaw-2841	130	2	12	CARDINAL
taxlaw-2841	130	3	2015	CARDINAL
taxlaw-2841	130	4	oecd	ORG
taxlaw-2841	130	5	nov. 5	DATE
taxlaw-2841	130	6	2016	DATE
taxlaw-2841	131	1	26	CARDINAL
taxlaw-2841	131	2	13	CARDINAL
taxlaw-2841	131	3	2015	CARDINAL
taxlaw-2841	131	4	oecd	ORG
taxlaw-2841	131	5	http://www.oecd.org/tax/transfer-pricing-documentation-and-country-by-country-reportingaction-13-2015-final-report-9789264241480-en.htm	DATE
taxlaw-2841	132	1	nov. 5	DATE
taxlaw-2841	132	2	2016	DATE
taxlaw-2841	133	1	27	CARDINAL
taxlaw-2841	133	2	daniel shaviro	PERSON
taxlaw-2841	133	3	oecd	ORG
taxlaw-2841	133	4	u.s.	GPE
taxlaw-2841	133	5	dec. 18, 2015	DATE
taxlaw-2841	134	1	oecd	ORG
taxlaw-2841	134	2	the united states	GPE
taxlaw-2841	135	1	dec. 18, 2015	DATE
taxlaw-2841	135	2	american enterprise institute	ORG
taxlaw-2841	136	1	gary hufbauer et al	PERSON
taxlaw-2841	136	2	oecd	ORG
taxlaw-2841	136	3	peterson inst	PERSON
taxlaw-2841	137	1	int’l.	GPE
taxlaw-2841	137	2	15	CARDINAL
taxlaw-2841	137	3	sept. 2015	DATE
taxlaw-2841	138	1	12	CARDINAL
taxlaw-2841	138	2	columbia	ORG
taxlaw-2841	138	3	the u.s. treasury	ORG
taxlaw-2841	140	1	u.s.	GPE
taxlaw-2841	140	2	american	NORP
taxlaw-2841	141	1	u.s.	GPE
taxlaw-2841	141	2	u.s.	GPE
taxlaw-2841	142	1	u.s.	GPE
taxlaw-2841	142	2	u.s.	GPE
taxlaw-2841	142	3	u.s.	GPE
taxlaw-2841	143	1	democrats	NORP
taxlaw-2841	143	2	republicans	NORP
taxlaw-2841	144	1	the obama administration	ORG
taxlaw-2841	144	2	obama	PERSON
taxlaw-2841	144	3	obama	PERSON
taxlaw-2841	144	4	shay	GPE
taxlaw-2841	144	5	fleming	ORG
taxlaw-2841	144	6	the united states	GPE
taxlaw-2841	144	7	twenty-first century	DATE
taxlaw-2841	145	1	33	CARDINAL
taxlaw-2841	148	1	28	CARDINAL
taxlaw-2841	148	2	jeremy scott	PERSON
taxlaw-2841	148	3	obama	ORG
taxlaw-2841	148	4	19%	PERCENT
taxlaw-2841	148	5	doa	PERSON
taxlaw-2841	148	6	forbes	ORG
taxlaw-2841	148	7	feb. 5	DATE
taxlaw-2841	148	8	2015	DATE
taxlaw-2841	148	9	2:43 pm	TIME
taxlaw-2841	149	1	http://perma.cc/hk36-tsp4	PERSON
taxlaw-2841	149	2	richard rubin &	ORG
taxlaw-2841	149	3	jonathan allen	PERSON
taxlaw-2841	149	4	obama	PERSON
taxlaw-2841	149	5	u.s.	GPE
taxlaw-2841	149	6	bloomberg	ORG
taxlaw-2841	149	7	jan. 31	DATE
taxlaw-2841	149	8	2015 7:07 pm	DATE
taxlaw-2841	150	1	29	CARDINAL
taxlaw-2841	151	1	30	CARDINAL
taxlaw-2841	152	1	treasury	ORG
taxlaw-2841	152	2	20	CARDINAL
taxlaw-2841	152	3	stephen e. shay	PERSON
taxlaw-2841	152	4	clinton fleming, &	ORG
taxlaw-2841	152	5	robert j. peroni	PERSON
taxlaw-2841	152	6	a 21st century	DATE
taxlaw-2841	152	7	u.s.	GPE
taxlaw-2841	152	8	17	CARDINAL
taxlaw-2841	152	9	fla	GPE
taxlaw-2841	154	1	699	CARDINAL
taxlaw-2841	154	2	2015	CARDINAL
taxlaw-2841	155	1	32	CARDINAL
taxlaw-2841	155	2	harry grubert & rosanne altshuler	ORG
taxlaw-2841	155	3	66(3	CARDINAL
taxlaw-2841	155	4	nat’l tax j. 671	QUANTITY
taxlaw-2841	155	5	2013	DATE
taxlaw-2841	156	1	33	CARDINAL
taxlaw-2841	156	2	reuven avi-yonah	PERSON
taxlaw-2841	156	3	2015	CARDINAL
taxlaw-2841	157	1	2017	CARDINAL
taxlaw-2841	157	2	13	CARDINAL
taxlaw-2841	158	1	the united states	GPE
taxlaw-2841	159	1	u.s.	GPE
taxlaw-2841	159	2	u.s.	GPE
taxlaw-2841	159	3	oecd	ORG
taxlaw-2841	160	1	u.s.	GPE
taxlaw-2841	162	1	iii explores	PERSON
taxlaw-2841	162	2	american	NORP
taxlaw-2841	163	1	the oecd international	ORG
taxlaw-2841	163	2	american	NORP
taxlaw-2841	163	3	oecd	ORG
taxlaw-2841	168	1	american	NORP
taxlaw-2841	168	2	three	CARDINAL
taxlaw-2841	168	3	american	NORP
taxlaw-2841	169	1	first	ORDINAL
taxlaw-2841	169	2	u.s.	GPE
taxlaw-2841	169	3	second	ORDINAL
taxlaw-2841	169	4	u.s.	GPE
taxlaw-2841	169	5	u.s.	GPE
taxlaw-2841	169	6	third	ORDINAL
taxlaw-2841	169	7	oecd	ORG
taxlaw-2841	169	8	three	CARDINAL
taxlaw-2841	169	9	34	CARDINAL
taxlaw-2841	169	10	b.2 supra	PERSON
taxlaw-2841	170	1	35	CARDINAL
taxlaw-2841	171	1	36	CARDINAL
taxlaw-2841	171	2	feb. 22	DATE
taxlaw-2841	171	3	2016	DATE
taxlaw-2841	173	1	37	CARDINAL
taxlaw-2841	173	2	u.s.	GPE
taxlaw-2841	174	1	nov. 23, 2015	DATE
taxlaw-2841	176	1	reuven avi-yonah	PERSON
taxlaw-2841	176	2	57	CARDINAL
taxlaw-2841	176	3	483	CARDINAL
taxlaw-2841	176	4	2004	DATE
taxlaw-2841	177	1	39	CARDINAL
taxlaw-2841	177	2	reuven avi-yonah	PERSON
taxlaw-2841	177	3	2007	DATE
taxlaw-2841	178	1	14	CARDINAL
taxlaw-2841	178	2	u.s.	GPE
taxlaw-2841	178	3	u.s.	GPE
taxlaw-2841	178	4	u.s.	GPE
taxlaw-2841	179	1	u.s.	GPE
taxlaw-2841	179	2	u.s.	GPE
taxlaw-2841	180	1	u.s corporation	GPE
taxlaw-2841	180	2	u.s.	GPE
taxlaw-2841	180	3	u.s.	GPE
taxlaw-2841	180	4	u.s.	GPE
taxlaw-2841	181	1	u.s.	GPE
taxlaw-2841	181	2	u.s.	GPE
taxlaw-2841	181	3	the united states	GPE
taxlaw-2841	181	4	u.s.	GPE
taxlaw-2841	182	1	u.s.	GPE
taxlaw-2841	182	2	taxation.43	NORP
taxlaw-2841	182	3	section 951	LAW
taxlaw-2841	182	4	u.s.	GPE
taxlaw-2841	183	1	2004	DATE
taxlaw-2841	183	2	first	ORDINAL
taxlaw-2841	183	3	congress	ORG
taxlaw-2841	183	4	section 7874	LAW
taxlaw-2841	184	1	american	NORP
taxlaw-2841	184	2	40	CARDINAL
taxlaw-2841	184	3	u.s.	GPE
taxlaw-2841	184	4	reuven avi-yonah	PERSON
taxlaw-2841	184	5	diane ring	PERSON
taxlaw-2841	184	6	yariv brauner	PERSON
taxlaw-2841	184	7	u.s.	GPE
taxlaw-2841	184	8	3rd	ORDINAL
taxlaw-2841	185	1	2010	DATE
taxlaw-2841	185	2	michael graetz	PERSON
taxlaw-2841	185	3	2003	DATE
taxlaw-2841	185	4	joseph isenbergh	PERSON
taxlaw-2841	185	5	u.s.	GPE
taxlaw-2841	185	6	4th	ORDINAL
taxlaw-2841	185	7	2006	DATE
taxlaw-2841	185	8	joel d. kuntz	PERSON
taxlaw-2841	185	9	robert r. peroni	PERSON
taxlaw-2841	185	10	u.s.	GPE
taxlaw-2841	185	11	1991	DATE
taxlaw-2841	185	12	adrian ogley	PERSON
taxlaw-2841	185	13	1993	DATE
taxlaw-2841	185	14	sol picciotto	PERSON
taxlaw-2841	185	15	michael graetz & michael o’hear	ORG
taxlaw-2841	185	16	u.s.	GPE
taxlaw-2841	185	17	46	CARDINAL
taxlaw-2841	185	18	duke l. j. 1021	PERSON
taxlaw-2841	185	19	1997	DATE
taxlaw-2841	186	1	reuven s. avi-yonah	PERSON
taxlaw-2841	186	2	74 tex	QUANTITY
taxlaw-2841	186	3	l. rev	PERSON
taxlaw-2841	186	4	1301	DATE
taxlaw-2841	186	5	1303	DATE
taxlaw-2841	186	6	1996	DATE
taxlaw-2841	186	7	robert a. green	PERSON
taxlaw-2841	186	8	79	CARDINAL
taxlaw-2841	186	9	cornell l. rev	PERSON
taxlaw-2841	186	10	18 (1993	DATE
taxlaw-2841	186	11	charles i. kingson	PERSON
taxlaw-2841	186	12	81	CARDINAL
taxlaw-2841	187	1	l. rev	PERSON
taxlaw-2841	187	2	1151	CARDINAL
taxlaw-2841	187	3	1981	DATE
taxlaw-2841	188	1	41	CARDINAL
taxlaw-2841	188	2	7701(a)(4)(west 2012	TIME
taxlaw-2841	188	3	26	CARDINAL
taxlaw-2841	188	4	2012	DATE
taxlaw-2841	189	1	42	CARDINAL
taxlaw-2841	191	1	301.7701-1	DATE
taxlaw-2841	192	1	2016	CARDINAL
taxlaw-2841	193	1	victor fleischer	PERSON
taxlaw-2841	193	2	96	CARDINAL
taxlaw-2841	193	3	518-556	MONEY
taxlaw-2841	193	4	1996	DATE
taxlaw-2841	193	5	thomas hayes	PERSON
taxlaw-2841	193	6	treasury	ORG
taxlaw-2841	193	7	54	CARDINAL
taxlaw-2841	193	8	lee l. rev	PERSON
taxlaw-2841	193	9	1147 (1997	DATE
taxlaw-2841	193	10	henry j. lischer	PERSON
taxlaw-2841	193	11	51	CARDINAL
taxlaw-2841	194	1	l. rev	PERSON
taxlaw-2841	195	1	99	CARDINAL
taxlaw-2841	195	2	1997-1998	DATE
taxlaw-2841	196	1	lawrence lokken	PERSON
taxlaw-2841	197	1	u.s. cfc	GPE
taxlaw-2841	197	2	7	CARDINAL
taxlaw-2841	197	3	fla	GPE
taxlaw-2841	198	1	185 (2005	DATE
taxlaw-2841	198	2	steven dean	PERSON
taxlaw-2841	198	3	hofstra l. rev	PERSON
taxlaw-2841	198	4	2 (2006	DATE
taxlaw-2841	199	1	heather m. field	PERSON
taxlaw-2841	199	2	42	CARDINAL
taxlaw-2841	200	1	l.a. l. rev	PERSON
taxlaw-2841	201	1	451	CARDINAL
taxlaw-2841	201	2	2008	DATE
taxlaw-2841	202	1	43	CARDINAL
taxlaw-2841	203	1	u.s.	GPE
taxlaw-2841	204	1	44	CARDINAL
taxlaw-2841	204	2	robert j. peroni	PERSON
taxlaw-2841	204	3	j. clifton fleming	PERSON
taxlaw-2841	204	4	jr.	PERSON
taxlaw-2841	204	5	stephen e. shay	PERSON
taxlaw-2841	204	6	u.s.	GPE
taxlaw-2841	204	7	52	CARDINAL
taxlaw-2841	204	8	smu	ORG
taxlaw-2841	204	9	l. rev	PERSON
taxlaw-2841	205	1	455	CARDINAL
taxlaw-2841	205	2	1999	DATE
taxlaw-2841	205	3	robert peroni	PERSON
taxlaw-2841	205	4	u.s.	GPE
taxlaw-2841	206	1	79 tex	QUANTITY
taxlaw-2841	206	2	l. rev	PERSON
taxlaw-2841	206	3	1609 (2001	DATE
taxlaw-2841	207	1	keith engel	PERSON
taxlaw-2841	207	2	79 tex	QUANTITY
taxlaw-2841	207	3	l. rev	PERSON
taxlaw-2841	207	4	1525	CARDINAL
taxlaw-2841	207	5	2001	DATE
taxlaw-2841	208	1	2017	CARDINAL
taxlaw-2841	208	2	15	CARDINAL
taxlaw-2841	208	3	un	ORG
taxlaw-2841	208	4	the u.s. company’s	ORG
taxlaw-2841	210	1	section 7874	LAW
taxlaw-2841	210	2	1	CARDINAL
taxlaw-2841	210	3	u.s.	GPE
taxlaw-2841	210	4	2	CARDINAL
taxlaw-2841	210	5	u.s.	GPE
taxlaw-2841	210	6	u.s.	GPE
taxlaw-2841	210	7	80%	PERCENT
taxlaw-2841	210	8	3	CARDINAL
taxlaw-2841	210	9	greater than 50%	PERCENT
taxlaw-2841	210	10	group.48	PERSON
taxlaw-2841	210	11	u.s.	GPE
taxlaw-2841	210	12	u.s.	GPE
taxlaw-2841	210	13	u.s.	GPE
taxlaw-2841	210	14	u.s.	GPE
taxlaw-2841	210	15	u.s.	GPE
taxlaw-2841	210	16	two	CARDINAL
taxlaw-2841	210	17	first	ORDINAL
taxlaw-2841	210	18	annual	DATE
taxlaw-2841	211	1	30%	PERCENT
taxlaw-2841	212	1	45	CARDINAL
taxlaw-2841	212	2	u.s.	GPE
taxlaw-2841	213	1	u.s.	GPE
taxlaw-2841	214	1	three	CARDINAL
taxlaw-2841	216	1	donald j. marples &	PERSON
taxlaw-2841	216	2	jane g. gravelle	PERSON
taxlaw-2841	216	3	cong	PERSON
taxlaw-2841	218	1	expatriation	ORG
taxlaw-2841	218	2	3 (2014	DATE
taxlaw-2841	219	1	46	CARDINAL
taxlaw-2841	219	2	edward kleinbard	PERSON
taxlaw-2841	220	1	wall st	PERSON
taxlaw-2841	220	2	j. (july 21, 2014	ORG
taxlaw-2841	220	3	8:20 am	TIME
taxlaw-2841	220	4	jun. 21, 2014	DATE
taxlaw-2841	221	1	ctr	GPE
taxlaw-2841	222	1	2014	DATE
taxlaw-2841	222	2	omri marian	PERSON
taxlaw-2841	222	3	90	CARDINAL
taxlaw-2841	223	1	l. rev	PERSON
taxlaw-2841	223	2	1 (	CARDINAL
taxlaw-2841	224	1	47	CARDINAL
taxlaw-2841	225	1	u.s.	GPE
taxlaw-2841	225	2	jcx-42-11	ORG
taxlaw-2841	225	3	50	DATE
taxlaw-2841	225	4	sept. 6, 2011	DATE
taxlaw-2841	225	5	eric talley	PERSON
taxlaw-2841	225	6	101 va	FAC
taxlaw-2841	225	7	l. rev.1649	PERSON
taxlaw-2841	225	8	2015	CARDINAL
taxlaw-2841	226	1	48	CARDINAL
taxlaw-2841	226	2	charles h. gustafson	PERSON
taxlaw-2841	226	3	robert j. peroni	PERSON
taxlaw-2841	226	4	richard crawford pugh	PERSON
taxlaw-2841	226	5	844-849	QUANTITY
taxlaw-2841	226	6	2011	DATE
taxlaw-2841	226	7	jefferson vanderwolk	FAC
taxlaw-2841	226	8	section 7874	LAW
taxlaw-2841	226	9	30	CARDINAL
taxlaw-2841	227	1	j. int’l	PERSON
taxlaw-2841	228	1	l. & bus	ORG
taxlaw-2841	229	1	2010	DATE
taxlaw-2841	230	1	49	CARDINAL
taxlaw-2841	230	2	mitchell kane	PERSON
taxlaw-2841	230	3	32	CARDINAL
taxlaw-2841	230	4	yale j.	PERSON
taxlaw-2841	232	1	16	CARDINAL
taxlaw-2841	232	2	second	ORDINAL
taxlaw-2841	232	3	the united states	GPE
taxlaw-2841	232	4	eci	PRODUCT
taxlaw-2841	233	1	u.s.	GPE
taxlaw-2841	233	2	u.s.	GPE
taxlaw-2841	234	1	eci	PERSON
taxlaw-2841	234	2	u.s.	GPE
taxlaw-2841	235	1	second	ORDINAL
taxlaw-2841	235	2	u.s.	GPE
taxlaw-2841	236	1	u.s.	GPE
taxlaw-2841	236	2	u.s.	GPE
taxlaw-2841	237	1	u.s.	GPE
taxlaw-2841	237	2	u.s.	GPE
taxlaw-2841	238	1	54	CARDINAL
taxlaw-2841	238	2	u.s.	GPE
taxlaw-2841	238	3	third	ORDINAL
taxlaw-2841	238	4	two	CARDINAL
taxlaw-2841	240	1	one	CARDINAL
taxlaw-2841	240	2	u.s.	GPE
taxlaw-2841	240	3	oecd	ORG
taxlaw-2841	240	4	capital.57	PERSON
taxlaw-2841	241	1	oecd	ORG
taxlaw-2841	241	2	50	CARDINAL
taxlaw-2841	241	3	the united states	GPE
taxlaw-2841	241	4	the united states	GPE
taxlaw-2841	241	5	november 15, 2006	DATE
taxlaw-2841	241	6	u.s.	GPE
taxlaw-2841	242	1	two	CARDINAL
taxlaw-2841	243	1	51	CARDINAL
taxlaw-2841	243	2	38	CARDINAL
taxlaw-2841	244	1	52	CARDINAL
taxlaw-2841	244	2	37	CARDINAL
taxlaw-2841	245	1	53	CARDINAL
taxlaw-2841	245	2	u.s.	GPE
taxlaw-2841	245	3	article 23 (2006	LAW
taxlaw-2841	246	1	54	CARDINAL
taxlaw-2841	246	2	u.s.	GPE
taxlaw-2841	246	3	article 1 §4 (2006	LAW
taxlaw-2841	247	1	55	CARDINAL
taxlaw-2841	247	2	u.s.	GPE
taxlaw-2841	247	3	article 22 (2006	LAW
taxlaw-2841	248	1	56	CARDINAL
taxlaw-2841	248	2	ruth mason	PERSON
taxlaw-2841	248	3	u.s.	GPE
taxlaw-2841	248	4	the european court of justice	ORG
taxlaw-2841	248	5	59	CARDINAL
taxlaw-2841	248	6	65 (2005	DATE
taxlaw-2841	248	7	leonardo castro	PERSON
taxlaw-2841	248	8	u.s.	GPE
taxlaw-2841	248	9	aiken industries	ORG
taxlaw-2841	248	10	31 va	FAC
taxlaw-2841	248	11	297	CARDINAL
taxlaw-2841	248	12	2012	DATE
taxlaw-2841	248	13	john bates	PERSON
taxlaw-2841	248	14	daniel m. berman	PERSON
taxlaw-2841	248	15	raphaël gani	PERSON
taxlaw-2841	248	16	daniel gutmann	PERSON
taxlaw-2841	248	17	takashi imamura	PERSON
taxlaw-2841	248	18	gideon klugman	PERSON
taxlaw-2841	248	19	alexander rust	PERSON
taxlaw-2841	248	20	41	CARDINAL
taxlaw-2841	248	21	6&7	CARDINAL
taxlaw-2841	248	22	2013	DATE
taxlaw-2841	249	1	57	CARDINAL
taxlaw-2841	249	2	oecd	ORG
taxlaw-2841	249	3	2014	DATE
taxlaw-2841	249	4	30 oct. 2015	DATE
taxlaw-2841	251	1	58	CARDINAL
taxlaw-2841	251	2	oecd	ORG
taxlaw-2841	252	1	2017	CARDINAL
taxlaw-2841	252	2	17	CARDINAL
taxlaw-2841	253	1	american	NORP
taxlaw-2841	254	1	first	ORDINAL
taxlaw-2841	254	2	oecd	ORG
taxlaw-2841	255	1	second	ORDINAL
taxlaw-2841	255	2	oecd	ORG
taxlaw-2841	255	3	u.s.	GPE
taxlaw-2841	256	1	third	ORDINAL
taxlaw-2841	256	2	american	NORP
taxlaw-2841	256	3	american	NORP
taxlaw-2841	256	4	u.s.	GPE
taxlaw-2841	258	1	u.s.	GPE
taxlaw-2841	258	2	u.s.	GPE
taxlaw-2841	259	1	61	CARDINAL
taxlaw-2841	259	2	irish	NORP
taxlaw-2841	259	3	dutch	NORP
taxlaw-2841	259	4	2003	DATE
taxlaw-2841	259	5	irish	NORP
taxlaw-2841	259	6	google ireland	ORG
taxlaw-2841	259	7	ireland	PERSON
taxlaw-2841	259	8	u.s.	GPE
taxlaw-2841	259	9	59	CARDINAL
taxlaw-2841	259	10	39	CARDINAL
taxlaw-2841	260	1	60	CARDINAL
taxlaw-2841	260	2	u.s.	GPE
taxlaw-2841	260	3	trillions	CARDINAL
taxlaw-2841	261	1	aug. 5	DATE
taxlaw-2841	261	2	2015	DATE
taxlaw-2841	263	1	fed	ORG
taxlaw-2841	264	1	aug. 27, 2013	DATE
taxlaw-2841	265	1	61	CARDINAL
taxlaw-2841	265	2	mihir a. desai & james r. hines	ORG
taxlaw-2841	265	3	jr.	PERSON
taxlaw-2841	265	4	55	CARDINAL
taxlaw-2841	265	5	409	CARDINAL
taxlaw-2841	265	6	418-20	CARDINAL
taxlaw-2841	265	7	cathy hwang	PERSON
taxlaw-2841	265	8	80	CARDINAL
taxlaw-2841	266	1	l. rev	PERSON
taxlaw-2841	266	2	807	CARDINAL
taxlaw-2841	266	3	2015	DATE
taxlaw-2841	266	4	reuven avi-yonah & omri y. marian	PERSON
taxlaw-2841	266	5	pfizer/allergan	ORG
taxlaw-2841	270	1	488	CARDINAL
taxlaw-2841	270	2	6 (	PERCENT
taxlaw-2841	270	3	michelle fay cortez	PERSON
taxlaw-2841	270	4	medtronic	ORG
taxlaw-2841	270	5	bloomberg	ORG
taxlaw-2841	270	6	jan. 26, 2015	DATE
taxlaw-2841	270	7	6:13 pm	TIME
taxlaw-2841	270	8	medtronic	ORG
taxlaw-2841	270	9	forbes	ORG
taxlaw-2841	270	10	oct. 8, 2014 1:39 pm	DATE
taxlaw-2841	272	1	medtronic	ORG
taxlaw-2841	272	2	wall st	PERSON
taxlaw-2841	272	3	j. (aug. 13	GPE
taxlaw-2841	272	4	2014	DATE
taxlaw-2841	272	5	8:45	TIME
taxlaw-2841	273	1	62	CARDINAL
taxlaw-2841	273	2	edward kleinbard	PERSON
taxlaw-2841	273	3	11	CARDINAL
taxlaw-2841	273	4	fla	GPE
taxlaw-2841	274	1	699	CARDINAL
taxlaw-2841	274	2	706	CARDINAL
taxlaw-2841	274	3	2011	DATE
taxlaw-2841	275	1	18	CARDINAL
taxlaw-2841	275	2	irish	NORP
taxlaw-2841	275	3	gih	ORG
taxlaw-2841	275	4	google inc.	ORG
taxlaw-2841	275	5	europe	LOC
taxlaw-2841	275	6	the middle east	LOC
taxlaw-2841	275	7	africa	LOC
taxlaw-2841	277	1	gih	ORG
taxlaw-2841	277	2	the emea territories	LOC
taxlaw-2841	277	3	dutch	NORP
taxlaw-2841	277	4	google ireland	GPE
taxlaw-2841	277	5	gil	ORG
taxlaw-2841	278	1	gil	ORG
taxlaw-2841	278	2	billions of dollars	MONEY
taxlaw-2841	278	3	the emea territories	LOC
taxlaw-2841	279	1	billions	CARDINAL
taxlaw-2841	279	2	12.5%	PERCENT
taxlaw-2841	279	3	irish	NORP
taxlaw-2841	279	4	gil	ORG
taxlaw-2841	280	1	google bv	ORG
taxlaw-2841	280	2	irish	NORP
taxlaw-2841	280	3	gih	ORG
taxlaw-2841	281	1	irish	NORP
taxlaw-2841	281	2	irish	NORP
taxlaw-2841	281	3	gih	ORG
taxlaw-2841	281	4	irish	NORP
taxlaw-2841	281	5	irish	NORP
taxlaw-2841	281	6	u.s.	GPE
taxlaw-2841	281	7	irish	NORP
taxlaw-2841	281	8	u.s.	GPE
taxlaw-2841	282	1	almost zero	CARDINAL
taxlaw-2841	282	2	billions of dollars	MONEY
taxlaw-2841	282	3	google inc.	ORG
taxlaw-2841	282	4	the emea territories	LOC
taxlaw-2841	283	1	irs	ORG
taxlaw-2841	284	1	google	ORG
taxlaw-2841	284	2	ireland	GPE
taxlaw-2841	284	3	bermuda	ORG
taxlaw-2841	284	4	irish	NORP
taxlaw-2841	284	5	american	NORP
taxlaw-2841	285	1	eu	ORG
taxlaw-2841	286	1	google inc.	ORG
taxlaw-2841	286	2	income.64	GPE
taxlaw-2841	287	1	u.s.	GPE
taxlaw-2841	288	1	63	CARDINAL
taxlaw-2841	288	2	section 43	LAW
taxlaw-2841	288	3	2014	DATE
taxlaw-2841	288	4	irish	NORP
taxlaw-2841	289	1	ireland	GPE
taxlaw-2841	289	2	january 1, 2015	DATE
taxlaw-2841	289	3	irish	NORP
taxlaw-2841	290	1	ireland	GPE
taxlaw-2841	290	2	malta	GPE
taxlaw-2841	290	3	united arab	GPE
taxlaw-2841	290	4	emirates	GPE
taxlaw-2841	291	1	2014	DATE
taxlaw-2841	294	1	64	CARDINAL
taxlaw-2841	294	2	62	CARDINAL
taxlaw-2841	294	3	707-13	CARDINAL
taxlaw-2841	294	4	19	CARDINAL
taxlaw-2841	297	1	65	CARDINAL
taxlaw-2841	297	2	u.s.	GPE
taxlaw-2841	299	1	twenty-four	CARDINAL
taxlaw-2841	299	2	congress	ORG
taxlaw-2841	299	3	u.s.	GPE
taxlaw-2841	299	4	u.s.	GPE
taxlaw-2841	299	5	$1.8 trillion	MONEY
taxlaw-2841	299	6	the second quarter of 2015	DATE
taxlaw-2841	300	1	9.8%	PERCENT
taxlaw-2841	301	1	u.s.	GPE
taxlaw-2841	301	2	just 2%	PERCENT
taxlaw-2841	302	1	u.s.	GPE
taxlaw-2841	302	2	32.1%	PERCENT
taxlaw-2841	302	3	1952	DATE
taxlaw-2841	302	4	10.6%	PERCENT
taxlaw-2841	302	5	2014	DATE
taxlaw-2841	303	1	irs	ORG
taxlaw-2841	303	2	17%	PERCENT
taxlaw-2841	303	3	u.s.	GPE
taxlaw-2841	303	4	2010	DATE
taxlaw-2841	303	5	bermuda	LOC
taxlaw-2841	303	6	islands.68 jason furman	ORG
taxlaw-2841	303	7	nyu	ORG
taxlaw-2841	303	8	2010	DATE
taxlaw-2841	303	9	1,578%	PERCENT
taxlaw-2841	303	10	bermuda	ORG
taxlaw-2841	304	1	15%	PERCENT
taxlaw-2841	308	1	65	CARDINAL
taxlaw-2841	308	2	sikes	PERSON
taxlaw-2841	308	3	11	CARDINAL
taxlaw-2841	308	4	66	CARDINAL
taxlaw-2841	308	5	9	CARDINAL
taxlaw-2841	308	6	oecd	ORG
taxlaw-2841	308	7	feb. 12, 2013	DATE
taxlaw-2841	308	8	kevin s. markle &	PERSON
taxlaw-2841	308	9	douglas a. shackelford	PERSON
taxlaw-2841	308	10	28	CARDINAL
taxlaw-2841	309	1	33	CARDINAL
taxlaw-2841	309	2	2014	DATE
taxlaw-2841	310	1	67	CARDINAL
taxlaw-2841	311	1	24	CARDINAL
taxlaw-2841	311	2	congress	ORG
taxlaw-2841	311	3	september 25, 2015	DATE
taxlaw-2841	313	1	68	CARDINAL
taxlaw-2841	313	2	u.s.	GPE
taxlaw-2841	313	3	year 2010	DATE
taxlaw-2841	314	1	69	CARDINAL
taxlaw-2841	314	2	patricia cohen	PERSON
taxlaw-2841	314	3	n.y.	GPE
taxlaw-2841	314	4	sept. 30, 2014	DATE
taxlaw-2841	315	1	70	CARDINAL
taxlaw-2841	315	2	don fullerton	PERSON
taxlaw-2841	315	3	2	CARDINAL
taxlaw-2841	315	4	nat’l.	GPE
taxlaw-2841	315	5	bureau econ	ORG
taxlaw-2841	316	1	1123, 1983	DATE
taxlaw-2841	317	1	20	CARDINAL
taxlaw-2841	317	2	columbia	ORG
taxlaw-2841	317	3	u.s.	GPE
taxlaw-2841	317	4	288	LAW
taxlaw-2841	317	5	500	CARDINAL
taxlaw-2841	317	6	the five years	DATE
taxlaw-2841	317	7	2012	DATE
taxlaw-2841	318	1	288	CARDINAL
taxlaw-2841	318	2	just 19.4%	PERCENT
taxlaw-2841	318	3	the five year	DATE
taxlaw-2841	318	4	35%	PERCENT
taxlaw-2841	318	5	twenty-six	CARDINAL
taxlaw-2841	318	6	boeing	ORG
taxlaw-2841	318	7	general electric	ORG
taxlaw-2841	318	8	priceline.com	ORG
taxlaw-2841	318	9	the five year	DATE
taxlaw-2841	318	10	third	ORDINAL
taxlaw-2841	318	11	93	CARDINAL
taxlaw-2841	318	12	less than 10%	PERCENT
taxlaw-2841	319	1	two thirds	CARDINAL
taxlaw-2841	319	2	u.s.	GPE
taxlaw-2841	319	3	u.s.	GPE
taxlaw-2841	319	4	harry grubert’s	PERSON
taxlaw-2841	319	5	754	CARDINAL
taxlaw-2841	319	6	u.s.	GPE
taxlaw-2841	319	7	mnc	ORG
taxlaw-2841	319	8	the u.s. treasury	ORG
taxlaw-2841	320	1	21.26%	PERCENT
taxlaw-2841	320	2	1996	DATE
taxlaw-2841	320	3	15.86%	PERCENT
taxlaw-2841	320	4	2004	DATE
taxlaw-2841	321	1	1997	DATE
taxlaw-2841	321	2	about 1 to 2	CARDINAL
taxlaw-2841	321	3	5	CARDINAL
taxlaw-2841	322	1	u.s.	GPE
taxlaw-2841	322	2	u.s.	GPE
taxlaw-2841	322	3	u.s.	GPE
taxlaw-2841	322	4	about 13%	PERCENT
taxlaw-2841	322	5	2010	DATE
taxlaw-2841	322	6	the most recent year	DATE
taxlaw-2841	322	7	kimberly	DATE
taxlaw-2841	322	8	2011	DATE
taxlaw-2841	322	9	nearly half	CARDINAL
taxlaw-2841	322	10	u.s.	GPE
taxlaw-2841	322	11	46.5%	PERCENT
taxlaw-2841	322	12	seven	CARDINAL
taxlaw-2841	322	13	less than 6.5%.74	CARDINAL
taxlaw-2841	322	14	gabriel zucman	PERSON
taxlaw-2841	322	15	2013	DATE
taxlaw-2841	322	16	u.s.	GPE
taxlaw-2841	322	17	15%	PERCENT
taxlaw-2841	322	18	u.s.	GPE
taxlaw-2841	322	19	19%	PERCENT
taxlaw-2841	322	20	u.s.	GPE
taxlaw-2841	323	1	roughly 10	CARDINAL
taxlaw-2841	323	2	between 1998 and 2013	DATE
taxlaw-2841	323	3	about two thirds	CARDINAL
taxlaw-2841	323	4	71	CARDINAL
taxlaw-2841	323	5	robert s. mcintyre et	PERSON
taxlaw-2841	324	1	al.	PERSON
taxlaw-2841	325	1	2014	DATE
taxlaw-2841	325	2	robert s. mcintyre et	PERSON
taxlaw-2841	326	1	al.	PERSON
taxlaw-2841	326	2	2008-2010	DATE
taxlaw-2841	327	1	2012	DATE
taxlaw-2841	329	1	72	CARDINAL
taxlaw-2841	329	2	harry grubert	PERSON
taxlaw-2841	329	3	u.s. multinational company	ORG
taxlaw-2841	329	4	65	CARDINAL
taxlaw-2841	330	1	j. 247	PERSON
taxlaw-2841	330	2	278	CARDINAL
taxlaw-2841	330	3	2012	DATE
taxlaw-2841	331	1	harry grubert	PERSON
taxlaw-2841	331	2	56	CARDINAL
taxlaw-2841	332	1	j. 221	PERSON
taxlaw-2841	332	2	2003	DATE
taxlaw-2841	333	1	73	CARDINAL
taxlaw-2841	333	2	u.s.	GPE
taxlaw-2841	333	3	1	CARDINAL
taxlaw-2841	334	1	74	CARDINAL
taxlaw-2841	334	2	kimberly a. clausing	PERSON
taxlaw-2841	334	3	10	CARDINAL
taxlaw-2841	334	4	http://poseidon01.ssrn.com/delivery.php?id=193021116117101007096093084119077018050053039063074	PERSON
taxlaw-2841	335	1	2017	CARDINAL
taxlaw-2841	335	2	21	CARDINAL
taxlaw-2841	335	3	u.s.	GPE
taxlaw-2841	335	4	$130 billion	MONEY
taxlaw-2841	335	5	two	CARDINAL
taxlaw-2841	335	6	75	CARDINAL
taxlaw-2841	335	7	gabriel zucman	PERSON
taxlaw-2841	335	8	28	CARDINAL
taxlaw-2841	335	9	j. econ	PERSON
taxlaw-2841	336	1	121	CARDINAL
taxlaw-2841	336	2	5	CARDINAL
taxlaw-2841	336	3	132-33	CARDINAL
taxlaw-2841	336	4	2014	DATE
taxlaw-2841	337	1	76	CARDINAL
taxlaw-2841	337	2	75	CARDINAL
taxlaw-2841	337	3	106	CARDINAL
taxlaw-2841	337	4	108	CARDINAL
taxlaw-2841	338	1	22	CARDINAL
taxlaw-2841	338	2	columbia	ORG
taxlaw-2841	338	3	twenty-five	CARDINAL
taxlaw-2841	340	1	two	CARDINAL
taxlaw-2841	341	1	two thirds	CARDINAL
taxlaw-2841	345	1	two	CARDINAL
taxlaw-2841	348	1	the united states	GPE
taxlaw-2841	350	1	one	CARDINAL
taxlaw-2841	351	1	two	CARDINAL
taxlaw-2841	352	1	the united states	GPE
taxlaw-2841	353	1	u.s.	GPE
taxlaw-2841	353	2	77	CARDINAL
taxlaw-2841	353	3	jost h. heckemeyer & michael overesch	ORG
taxlaw-2841	353	4	ctr	GPE
taxlaw-2841	356	1	13-045	CARDINAL
taxlaw-2841	356	2	2012	DATE
taxlaw-2841	358	1	27	CARDINAL
taxlaw-2841	359	1	79	CARDINAL
taxlaw-2841	359	2	daniel shaviro	PERSON
taxlaw-2841	359	3	u.s.	GPE
taxlaw-2841	359	4	2015	CARDINAL
taxlaw-2841	359	5	david weisbach	PERSON
taxlaw-2841	359	6	2014	DATE
taxlaw-2841	359	7	michael graetz	PERSON
taxlaw-2841	359	8	26	CARDINAL
taxlaw-2841	360	1	j. int’l	PERSON
taxlaw-2841	361	1	1357	CARDINAL
taxlaw-2841	361	2	2001	DATE
taxlaw-2841	362	1	80	CARDINAL
taxlaw-2841	366	1	alan viard	PERSON
taxlaw-2841	366	2	three	CARDINAL
taxlaw-2841	366	3	2016	DATE
taxlaw-2841	367	1	michael graetz	PERSON
taxlaw-2841	367	2	100 million	CARDINAL
taxlaw-2841	367	3	the united states	GPE
taxlaw-2841	367	4	2007	DATE
taxlaw-2841	367	5	reuven avi-yonah	PERSON
taxlaw-2841	367	6	33	CARDINAL
taxlaw-2841	367	7	san diego	GPE
taxlaw-2841	367	8	1329	CARDINAL
taxlaw-2841	368	1	2017	CARDINAL
taxlaw-2841	368	2	23	CARDINAL
taxlaw-2841	369	1	81	DATE
taxlaw-2841	370	1	scholars.83	PERSON
taxlaw-2841	373	1	the united states	GPE
taxlaw-2841	374	1	u.s.	GPE
taxlaw-2841	374	2	85	CARDINAL
taxlaw-2841	374	3	81	CARDINAL
taxlaw-2841	374	4	klaus vogel	PERSON
taxlaw-2841	374	5	8	CARDINAL
taxlaw-2841	374	6	216	CARDINAL
taxlaw-2841	374	7	216	CARDINAL
taxlaw-2841	374	8	1988	DATE
taxlaw-2841	374	9	paul mcdaniel	PERSON
taxlaw-2841	374	10	u.s.	GPE
taxlaw-2841	374	11	8	CARDINAL
taxlaw-2841	374	12	fla	GPE
taxlaw-2841	375	1	283	CARDINAL
taxlaw-2841	375	2	2006-2008	DATE
taxlaw-2841	375	3	adam rozenzweig	PERSON
taxlaw-2841	375	4	fla	GPE
taxlaw-2841	377	1	471	CARDINAL
taxlaw-2841	377	2	2015	CARDINAL
taxlaw-2841	378	1	82	CARDINAL
taxlaw-2841	378	2	kennedy	PERSON
taxlaw-2841	378	3	1961	DATE
taxlaw-2841	378	4	the united states	GPE
taxlaw-2841	378	5	107	CARDINAL
taxlaw-2841	379	1	6456	CARDINAL
taxlaw-2841	379	2	6458	DATE
taxlaw-2841	379	3	1961	DATE
taxlaw-2841	379	4	wyden	PERSON
taxlaw-2841	379	5	coats	PERSON
taxlaw-2841	379	6	2011	DATE
taxlaw-2841	380	1	u.s.	GPE
taxlaw-2841	381	1	83	CARDINAL
taxlaw-2841	381	2	robert j. peroni	PERSON
taxlaw-2841	381	3	j. clifton fleming	PERSON
taxlaw-2841	381	4	jr.	PERSON
taxlaw-2841	381	5	stephen e. shay	PERSON
taxlaw-2841	381	6	u.s.	GPE
taxlaw-2841	381	7	52	CARDINAL
taxlaw-2841	381	8	smu	ORG
taxlaw-2841	381	9	l. rev	PERSON
taxlaw-2841	382	1	455	CARDINAL
taxlaw-2841	382	2	1999	DATE
taxlaw-2841	384	1	84	CARDINAL
taxlaw-2841	384	2	peggy b. musgrave	PERSON
taxlaw-2841	384	3	u.s.	GPE
taxlaw-2841	384	4	1969	DATE
taxlaw-2841	385	1	85	CARDINAL
taxlaw-2841	385	2	reuven s. avi-yonah & nicola sartori	PERSON
taxlaw-2841	386	1	int’l taxation & competitiveness:	ORG
taxlaw-2841	386	2	65	CARDINAL
taxlaw-2841	387	1	313	CARDINAL
taxlaw-2841	387	2	2012	DATE
taxlaw-2841	387	3	michael s. knoll	PERSON
taxlaw-2841	387	4	65	CARDINAL
taxlaw-2841	387	5	349	CARDINAL
taxlaw-2841	387	6	2012	DATE
taxlaw-2841	387	7	jane g. gravelle	PERSON
taxlaw-2841	387	8	65	CARDINAL
taxlaw-2841	387	9	323	CARDINAL
taxlaw-2841	387	10	2012	DATE
taxlaw-2841	388	1	reuven s. avi-yonah & yaron	PERSON
taxlaw-2841	388	2	u.s.	GPE
taxlaw-2841	388	3	eu multinationals	ORG
taxlaw-2841	388	4	65	CARDINAL
taxlaw-2841	388	5	375	CARDINAL
taxlaw-2841	388	6	2012	DATE
taxlaw-2841	388	7	brian j. arnold	PERSON
taxlaw-2841	389	1	u.s.	GPE
taxlaw-2841	389	2	foreign corp.	ORG
taxlaw-2841	389	3	65	CARDINAL
taxlaw-2841	389	4	473	CARDINAL
taxlaw-2841	389	5	2012	DATE
taxlaw-2841	390	1	eric toder	PERSON
taxlaw-2841	390	2	int’l	NORP
taxlaw-2841	390	3	65	CARDINAL
taxlaw-2841	390	4	505	CARDINAL
taxlaw-2841	390	5	2012	DATE
taxlaw-2841	390	6	melissa costa &	ORG
taxlaw-2841	390	7	jennifer gravelle	PERSON
taxlaw-2841	390	8	65	CARDINAL
taxlaw-2841	390	9	391	CARDINAL
taxlaw-2841	390	10	2012	DATE
taxlaw-2841	390	11	kimberly a. clausing	PERSON
taxlaw-2841	390	12	65	CARDINAL
taxlaw-2841	390	13	433	CARDINAL
taxlaw-2841	390	14	2012	DATE
taxlaw-2841	390	15	kevin s. markle &	PERSON
taxlaw-2841	390	16	douglas a. shackelford	PERSON
taxlaw-2841	390	17	65	CARDINAL
taxlaw-2841	390	18	415	CARDINAL
taxlaw-2841	390	19	2012	DATE
taxlaw-2841	390	20	bret wells & cym lowell	ORG
taxlaw-2841	390	21	65	CARDINAL
taxlaw-2841	390	22	535	CARDINAL
taxlaw-2841	390	23	2012	DATE
taxlaw-2841	391	1	24	CARDINAL
taxlaw-2841	391	2	country.86	NORP
taxlaw-2841	391	3	u.s.	GPE
taxlaw-2841	392	1	non-u.s	NORP
taxlaw-2841	395	1	recent years	DATE
taxlaw-2841	395	2	u.s.	GPE
taxlaw-2841	395	3	taxation.87	ORG
taxlaw-2841	395	4	u.s.	GPE
taxlaw-2841	395	5	u.s.	GPE
taxlaw-2841	397	1	u.s.	GPE
taxlaw-2841	397	2	u.s.	GPE
taxlaw-2841	397	3	oecd	ORG
taxlaw-2841	397	4	u.s. 86	GPE
taxlaw-2841	397	5	j. clifton fleming	PERSON
taxlaw-2841	397	6	jr.	PERSON
taxlaw-2841	397	7	robert j. peroni &	PERSON
taxlaw-2841	397	8	stephen e. shay	PERSON
taxlaw-2841	397	9	5	CARDINAL
taxlaw-2841	397	10	fla	GPE
taxlaw-2841	398	1	299	CARDINAL
taxlaw-2841	398	2	2001	DATE
taxlaw-2841	398	3	nancy h. kaufman	PERSON
taxlaw-2841	398	4	int’l	LANGUAGE
taxlaw-2841	398	5	29	CARDINAL
taxlaw-2841	398	6	l. & pol’y	ORG
taxlaw-2841	398	7	int’l	GPE
taxlaw-2841	400	1	145	CARDINAL
taxlaw-2841	400	2	1998	DATE
taxlaw-2841	400	3	ruth mason & michael	ORG
taxlaw-2841	400	4	121	CARDINAL
taxlaw-2841	400	5	yale l.j	PERSON
taxlaw-2841	400	6	1014	CARDINAL
taxlaw-2841	400	7	2012	DATE
taxlaw-2841	400	8	michael j. graetz & alvin	PERSON
taxlaw-2841	400	9	c. warren	PERSON
taxlaw-2841	400	10	jr.	PERSON
taxlaw-2841	400	11	121	CARDINAL
taxlaw-2841	400	12	1118	DATE
taxlaw-2841	400	13	2012	DATE
taxlaw-2841	401	1	87	CARDINAL
taxlaw-2841	401	2	harry grubert &	ORG
taxlaw-2841	401	3	john mutti	PERSON
taxlaw-2841	401	4	67	CARDINAL
taxlaw-2841	401	5	america	GPE
taxlaw-2841	401	6	239-244	MONEY
taxlaw-2841	401	7	1985	DATE
taxlaw-2841	401	8	nat’l	NORP
taxlaw-2841	403	1	2010	DATE
taxlaw-2841	403	2	s. 2091	PERSON
taxlaw-2841	403	3	112th	CARDINAL
taxlaw-2841	404	1	2d	CARDINAL
taxlaw-2841	405	1	2012	DATE
taxlaw-2841	405	2	95%	PERCENT
taxlaw-2841	405	3	baucus	PERSON
taxlaw-2841	405	4	int’l	NORP
taxlaw-2841	405	5	s. comm	PERSON
taxlaw-2841	406	1	(nov. 19, 2013	DATE
taxlaw-2841	406	2	100%	PERCENT
taxlaw-2841	406	3	10%	PERCENT
taxlaw-2841	406	4	u.s.	GPE
taxlaw-2841	406	5	one year	DATE
taxlaw-2841	407	1	88	CARDINAL
taxlaw-2841	407	2	mihir desai & james r. hines jr.	ORG
taxlaw-2841	407	3	int’l	NORP
taxlaw-2841	407	4	56(3	CARDINAL
taxlaw-2841	407	5	nat’l	PRODUCT
taxlaw-2841	407	6	488	CARDINAL
taxlaw-2841	407	7	2003	DATE
taxlaw-2841	407	8	mihir a. desai & james r. hines jr.	PERSON
taxlaw-2841	407	9	57	CARDINAL
taxlaw-2841	407	10	2004	DATE
taxlaw-2841	408	1	89	CARDINAL
taxlaw-2841	408	2	mihir a. desai	PERSON
taxlaw-2841	408	3	corpos	PERSON
taxlaw-2841	408	4	82	CARDINAL
taxlaw-2841	408	5	39	CARDINAL
taxlaw-2841	408	6	48	DATE
taxlaw-2841	408	7	2004	DATE
taxlaw-2841	409	1	2017	CARDINAL
taxlaw-2841	409	2	25	CARDINAL
taxlaw-2841	410	1	u.s.	GPE
taxlaw-2841	410	2	japan	GPE
taxlaw-2841	410	3	uk	GPE
taxlaw-2841	411	1	u.s.	GPE
taxlaw-2841	413	1	the united states	GPE
taxlaw-2841	414	1	u.s.	GPE
taxlaw-2841	415	1	u.s.	GPE
taxlaw-2841	415	2	zero	CARDINAL
taxlaw-2841	415	3	u.s.	GPE
taxlaw-2841	415	4	u.s.	GPE
taxlaw-2841	416	1	u.s.	GPE
taxlaw-2841	416	2	oecd	ORG
taxlaw-2841	420	1	the united states	GPE
taxlaw-2841	420	2	republican	NORP
taxlaw-2841	423	1	two	CARDINAL
taxlaw-2841	423	2	90	CARDINAL
taxlaw-2841	423	3	philip dittmer	PERSON
taxlaw-2841	424	1	2012	DATE
taxlaw-2841	426	1	91	CARDINAL
taxlaw-2841	426	2	24	CARDINAL
taxlaw-2841	426	3	congress	ORG
taxlaw-2841	426	4	sept. 25, 2015	DATE
taxlaw-2841	427	1	congress	ORG
taxlaw-2841	428	1	26	CARDINAL
taxlaw-2841	428	2	u.s.	GPE
taxlaw-2841	429	1	u.s.	GPE
taxlaw-2841	430	1	eu	ORG
taxlaw-2841	430	2	ccct).96	ORG
taxlaw-2841	430	3	u.s.	GPE
taxlaw-2841	432	1	92	CARDINAL
taxlaw-2841	433	1	two	CARDINAL
taxlaw-2841	433	2	baucus	PERSON
taxlaw-2841	434	1	80%	PERCENT
taxlaw-2841	434	2	u.s.	GPE
taxlaw-2841	434	3	only 60%	PERCENT
taxlaw-2841	435	1	eight years	DATE
taxlaw-2841	435	2	un	ORG
taxlaw-2841	436	1	second	ORDINAL
taxlaw-2841	436	2	2014	DATE
taxlaw-2841	439	1	95%	PERCENT
taxlaw-2841	439	2	10%	PERCENT
taxlaw-2841	440	1	around 15%	PERCENT
taxlaw-2841	440	2	u.s.	GPE
taxlaw-2841	441	1	93	CARDINAL
taxlaw-2841	441	2	79	CARDINAL
taxlaw-2841	442	1	94	CARDINAL
taxlaw-2841	442	2	daniel n. shaviro	PERSON
taxlaw-2841	445	1	95	CARDINAL
taxlaw-2841	445	2	annual	DATE
taxlaw-2841	445	3	minutes	TIME
taxlaw-2841	445	4	annual	DATE
taxlaw-2841	445	5	the national tax association	ORG
taxlaw-2841	445	6	294	CARDINAL
taxlaw-2841	445	7	2002	DATE
taxlaw-2841	446	1	95	CARDINAL
taxlaw-2841	446	2	reuven s. avi-yonah	PERSON
taxlaw-2841	446	3	kimberly a. clausing &	ORG
taxlaw-2841	446	4	michael c. durst	PERSON
taxlaw-2841	446	5	9	CARDINAL
taxlaw-2841	446	6	fla	GPE
taxlaw-2841	448	1	497	CARDINAL
taxlaw-2841	448	2	2009	DATE
taxlaw-2841	449	1	reuven r. avi-yonah	PERSON
taxlaw-2841	449	2	74 tex	QUANTITY
taxlaw-2841	449	3	l. rev	PERSON
taxlaw-2841	449	4	1301 (1996	DATE
taxlaw-2841	449	5	reuven s. avi-yonah	PERSON
taxlaw-2841	449	6	u.s.	GPE
taxlaw-2841	449	7	int’l	NORP
taxlaw-2841	449	8	15	CARDINAL
taxlaw-2841	449	9	89 (1995	DATE
taxlaw-2841	449	10	reuven s. avi-yonah	PERSON
taxlaw-2841	451	1	29	CARDINAL
taxlaw-2841	451	2	2013	DATE
taxlaw-2841	453	1	jun. 2015	DATE
taxlaw-2841	456	1	97	CARDINAL
taxlaw-2841	456	2	julie roin	PERSON
taxlaw-2841	457	1	61	CARDINAL
taxlaw-2841	457	2	169	CARDINAL
taxlaw-2841	457	3	172–73	DATE
taxlaw-2841	457	4	2008	DATE
taxlaw-2841	458	1	2017	CARDINAL
taxlaw-2841	458	2	27	CARDINAL
taxlaw-2841	459	1	america	GPE
taxlaw-2841	459	2	obama	PERSON
taxlaw-2841	459	3	2012	DATE
taxlaw-2841	460	1	american	NORP
taxlaw-2841	460	2	the united states	GPE
taxlaw-2841	460	3	35% to 28%	PERCENT
taxlaw-2841	461	1	98	CARDINAL
taxlaw-2841	462	1	u.s.	GPE
taxlaw-2841	463	1	u.s.	GPE
taxlaw-2841	463	2	2016	CARDINAL
taxlaw-2841	463	3	obama	PERSON
taxlaw-2841	463	4	2012	DATE
taxlaw-2841	464	1	one	CARDINAL
taxlaw-2841	464	2	14%	PERCENT
taxlaw-2841	464	3	19%	PERCENT
taxlaw-2841	464	4	harry grubert	PERSON
taxlaw-2841	464	5	rosanne altshuler	PERSON
taxlaw-2841	464	6	four	CARDINAL
taxlaw-2841	464	7	15%	PERCENT
taxlaw-2841	464	8	15%	PERCENT
taxlaw-2841	465	1	u.s.	GPE
taxlaw-2841	466	1	five-year	DATE
taxlaw-2841	467	1	u.s.	GPE
taxlaw-2841	467	2	zero	CARDINAL
taxlaw-2841	467	3	u.s.	GPE
taxlaw-2841	467	4	at least 15%	PERCENT
taxlaw-2841	468	1	98	CARDINAL
taxlaw-2841	468	2	white house & dep’t	ORG
taxlaw-2841	469	1	feb. 2012	DATE
taxlaw-2841	470	1	99	CARDINAL
taxlaw-2841	470	2	white house	ORG
taxlaw-2841	470	3	98	CARDINAL
taxlaw-2841	470	4	14	CARDINAL
taxlaw-2841	470	5	100	CARDINAL
taxlaw-2841	470	6	white house	ORG
taxlaw-2841	470	7	98	CARDINAL
taxlaw-2841	470	8	14	CARDINAL
taxlaw-2841	471	1	101	CARDINAL
taxlaw-2841	472	1	treasury	ORG
taxlaw-2841	472	2	20	CARDINAL
taxlaw-2841	472	3	102	CARDINAL
taxlaw-2841	472	4	harry grubert & rosanne altshuler	ORG
taxlaw-2841	472	5	int’l	NORP
taxlaw-2841	472	6	66(3	CARDINAL
taxlaw-2841	472	7	nat’l.	GPE
taxlaw-2841	473	1	2013	DATE
taxlaw-2841	473	2	shay	PERSON
taxlaw-2841	473	3	supra	PERSON
taxlaw-2841	473	4	31	CARDINAL
taxlaw-2841	473	5	28	CARDINAL
taxlaw-2841	473	6	four	CARDINAL
taxlaw-2841	476	1	u.s.	GPE
taxlaw-2841	482	1	section 7874	LAW
taxlaw-2841	482	2	2004	DATE
taxlaw-2841	482	3	first	ORDINAL
taxlaw-2841	482	4	congress	ORG
taxlaw-2841	483	1	section 7874	LAW
taxlaw-2841	483	2	80%	PERCENT
taxlaw-2841	483	3	the 80%	PERCENT
taxlaw-2841	484	1	less than 60%	PERCENT
taxlaw-2841	484	2	section 7874	LAW
taxlaw-2841	484	3	60%	PERCENT
taxlaw-2841	485	1	105	CARDINAL
taxlaw-2841	485	2	section 7874	LAW
taxlaw-2841	485	3	two	CARDINAL
taxlaw-2841	485	4	60%-80%	PERCENT
taxlaw-2841	485	5	section 7874	LAW
taxlaw-2841	485	6	u.s.	GPE
taxlaw-2841	486	1	103	CARDINAL
taxlaw-2841	486	2	supra	PERSON
taxlaw-2841	486	3	102	CARDINAL
taxlaw-2841	486	4	685	CARDINAL
taxlaw-2841	488	1	708-09	CARDINAL
taxlaw-2841	489	1	105	CARDINAL
taxlaw-2841	489	2	michael s. kirsch	PERSON
taxlaw-2841	489	3	24 va	GPE
taxlaw-2841	491	1	475	CARDINAL
taxlaw-2841	491	2	2005	DATE
taxlaw-2841	492	1	106	CARDINAL
taxlaw-2841	494	1	1.7874-3	CARDINAL
taxlaw-2841	494	2	25%	PERCENT
taxlaw-2841	495	1	2017	CARDINAL
taxlaw-2841	495	2	29	CARDINAL
taxlaw-2841	496	1	section 7874	LAW
taxlaw-2841	497	1	2014-52107	DATE
taxlaw-2841	497	2	treasury	ORG
taxlaw-2841	497	3	the u.s. company	ORG
taxlaw-2841	497	4	u.s.	GPE
taxlaw-2841	497	5	7874	DATE
taxlaw-2841	497	6	u.s.	GPE
taxlaw-2841	497	7	2015-79	DATE
taxlaw-2841	497	8	irs	ORG
taxlaw-2841	497	9	section 7874	LAW
taxlaw-2841	497	10	section 7874	LAW
taxlaw-2841	498	1	section 7874	LAW
taxlaw-2841	499	1	2015-79	DATE
taxlaw-2841	499	2	third	ORDINAL
taxlaw-2841	499	3	u.s.	GPE
taxlaw-2841	499	4	80%	PERCENT
taxlaw-2841	500	1	u.s.	GPE
taxlaw-2841	501	1	second	ORDINAL
taxlaw-2841	501	2	107	CARDINAL
taxlaw-2841	502	1	2014-52	DATE
taxlaw-2841	502	2	42	CARDINAL
taxlaw-2841	503	1	712	CARDINAL
taxlaw-2841	503	2	108	CARDINAL
taxlaw-2841	503	3	reuven s. avi-yonah	PERSON
taxlaw-2841	503	4	2014-52	DATE
taxlaw-2841	505	1	l. & legal res	ORG
taxlaw-2841	506	1	421	CARDINAL
taxlaw-2841	506	2	2014	DATE
taxlaw-2841	507	1	109	CARDINAL
taxlaw-2841	508	1	2015-79	DATE
taxlaw-2841	508	2	2015	CARDINAL
taxlaw-2841	509	1	cathy hwang	PERSON
taxlaw-2841	509	2	80	CARDINAL
taxlaw-2841	510	1	l. rev	PERSON
taxlaw-2841	510	2	807	CARDINAL
taxlaw-2841	510	3	2015	DATE
taxlaw-2841	510	4	edward kleinbard	PERSON
taxlaw-2841	510	5	144	CARDINAL
taxlaw-2841	510	6	1055	CARDINAL
taxlaw-2841	510	7	2014	DATE
taxlaw-2841	510	8	scott a. hodge	PERSON
taxlaw-2841	510	9	irs	ORG
taxlaw-2841	511	1	sept. 2, 2014	DATE
taxlaw-2841	513	1	110	CARDINAL
taxlaw-2841	513	2	daniel shaviro	PERSON
taxlaw-2841	513	3	july 28, 2014	DATE
taxlaw-2841	514	1	30	CARDINAL
taxlaw-2841	514	2	columbia	ORG
taxlaw-2841	515	1	112	CARDINAL
taxlaw-2841	515	2	eric talley	PERSON
taxlaw-2841	516	1	f. modifying	PERSON
taxlaw-2841	516	2	u.s.	GPE
taxlaw-2841	516	3	the united states	GPE
taxlaw-2841	517	1	2016	CARDINAL
taxlaw-2841	517	2	u.s.	GPE
taxlaw-2841	517	3	15%	PERCENT
taxlaw-2841	518	1	2016	CARDINAL
taxlaw-2841	519	1	article 11	LAW
taxlaw-2841	519	2	article 12	LAW
taxlaw-2841	519	3	article 21)	LAW
taxlaw-2841	521	1	11	CARDINAL
taxlaw-2841	521	2	12	DATE
taxlaw-2841	521	3	21	DATE
taxlaw-2841	521	4	oecd	ORG
taxlaw-2841	521	5	111	CARDINAL
taxlaw-2841	521	6	reuven s. avi-yonah & omri marian	PERSON
taxlaw-2841	521	7	pfizer/allergan	ORG
taxlaw-2841	523	1	l. & legal res	ORG
taxlaw-2841	523	2	488	CARDINAL
taxlaw-2841	523	3	2015	CARDINAL
taxlaw-2841	524	1	112	CARDINAL
taxlaw-2841	524	2	mitchell a. kane & edward b. rock	ORG
taxlaw-2841	524	3	106	CARDINAL
taxlaw-2841	525	1	l. rev	PERSON
taxlaw-2841	525	2	1229	CARDINAL
taxlaw-2841	525	3	2008	DATE
taxlaw-2841	526	1	113	CARDINAL
taxlaw-2841	526	2	eric l. talley	PERSON
taxlaw-2841	526	3	101 va	FAC
taxlaw-2841	527	1	l. rev	PERSON
taxlaw-2841	527	2	1649	CARDINAL
taxlaw-2841	527	3	2015	CARDINAL
taxlaw-2841	528	1	114	CARDINAL
taxlaw-2841	528	2	treasury	ORG
taxlaw-2841	528	3	article 28	LAW
taxlaw-2841	528	4	2015	DATE
taxlaw-2841	529	1	treasury	ORG
taxlaw-2841	529	2	article 3 paragraph	LAW
taxlaw-2841	529	3	1(i	CARDINAL
taxlaw-2841	530	1	treasury	ORG
taxlaw-2841	530	2	treasury	ORG
taxlaw-2841	530	3	next u.s	DATE
taxlaw-2841	530	4	2015	DATE
taxlaw-2841	532	1	115	CARDINAL
taxlaw-2841	532	2	treasury	ORG
taxlaw-2841	533	1	http://perma.cc/c4lx3q8b	GPE
taxlaw-2841	533	2	treasury	ORG
taxlaw-2841	533	3	united states	ORG
taxlaw-2841	533	4	feb. 17	DATE
taxlaw-2841	533	5	2016	DATE
taxlaw-2841	535	1	116	CARDINAL
taxlaw-2841	535	2	article 3 paragraph	LAW
taxlaw-2841	535	3	1(i	CARDINAL
taxlaw-2841	535	4	114	CARDINAL
taxlaw-2841	535	5	2	CARDINAL
taxlaw-2841	535	6	31	CARDINAL
taxlaw-2841	535	7	u.s.	GPE
taxlaw-2841	538	1	u.s.	GPE
taxlaw-2841	538	2	u.s.	GPE
taxlaw-2841	540	1	u.s.	GPE
taxlaw-2841	540	2	oecd	ORG
taxlaw-2841	541	1	oecd	ORG
taxlaw-2841	544	1	oecd	ORG
taxlaw-2841	546	1	october 5, 2015	DATE
taxlaw-2841	546	2	almost three years	DATE
taxlaw-2841	546	3	121	CARDINAL
taxlaw-2841	546	4	117	CARDINAL
taxlaw-2841	546	5	robert b.	PERSON
taxlaw-2841	546	6	u.s.	GPE
taxlaw-2841	546	7	today	DATE
taxlaw-2841	547	1	today	DATE
taxlaw-2841	549	1	supra	PERSON
taxlaw-2841	549	2	114	CARDINAL
taxlaw-2841	550	1	118	CARDINAL
taxlaw-2841	550	2	oecd	ORG
taxlaw-2841	550	3	2013	DATE
taxlaw-2841	552	1	hugh j. ault	PERSON
taxlaw-2841	552	2	wolfgang schon,	ORG
taxlaw-2841	552	3	stephen e. shay	PERSON
taxlaw-2841	552	4	68	CARDINAL
taxlaw-2841	553	1	int’l	NORP
taxlaw-2841	554	1	275	CARDINAL
taxlaw-2841	554	2	2014	DATE
taxlaw-2841	555	1	119	CARDINAL
taxlaw-2841	555	2	118	CARDINAL
taxlaw-2841	555	3	8	CARDINAL
taxlaw-2841	555	4	120	CARDINAL
taxlaw-2841	555	5	118	CARDINAL
taxlaw-2841	555	6	13	CARDINAL
taxlaw-2841	555	7	121	CARDINAL
taxlaw-2841	555	8	oecd	ORG
taxlaw-2841	555	9	2014	DATE
taxlaw-2841	555	10	http://www.oecd.org/ctp/beps-2014-deliverables.htm	DATE
taxlaw-2841	557	1	32	CARDINAL
taxlaw-2841	557	2	oecd	ORG
taxlaw-2841	557	3	all fifteen	CARDINAL
taxlaw-2841	557	4	all fifteen	CARDINAL
taxlaw-2841	558	1	three	CARDINAL
taxlaw-2841	558	2	first	ORDINAL
taxlaw-2841	558	3	6	CARDINAL
taxlaw-2841	559	1	7	CARDINAL
taxlaw-2841	559	2	second	ORDINAL
taxlaw-2841	559	3	oecd	ORG
taxlaw-2841	560	1	1	CARDINAL
taxlaw-2841	560	2	2	CARDINAL
taxlaw-2841	560	3	oecd	ORG
taxlaw-2841	560	4	122	CARDINAL
taxlaw-2841	560	5	15	CARDINAL
taxlaw-2841	560	6	1	CARDINAL
taxlaw-2841	560	7	2	CARDINAL
taxlaw-2841	560	8	3	CARDINAL
taxlaw-2841	560	9	4	CARDINAL
taxlaw-2841	560	10	5	CARDINAL
taxlaw-2841	560	11	6	CARDINAL
taxlaw-2841	560	12	7	CARDINAL
taxlaw-2841	560	13	8,9,10	CARDINAL
taxlaw-2841	560	14	11	CARDINAL
taxlaw-2841	560	15	12	CARDINAL
taxlaw-2841	560	16	13	CARDINAL
taxlaw-2841	560	17	14	CARDINAL
taxlaw-2841	560	18	15	CARDINAL
taxlaw-2841	561	1	121	CARDINAL
taxlaw-2841	561	2	14-24	DATE
taxlaw-2841	561	3	123	CARDINAL
taxlaw-2841	561	4	oecd	ORG
taxlaw-2841	561	5	2014	DATE
taxlaw-2841	561	6	66	CARDINAL
taxlaw-2841	562	1	124	CARDINAL
taxlaw-2841	562	2	mayes	PRODUCT
taxlaw-2841	563	1	2011	DATE
taxlaw-2841	563	2	407	CARDINAL
taxlaw-2841	563	3	macniven	PERSON
taxlaw-2841	563	4	westmoreland invs.	ORG
taxlaw-2841	565	1	2001	DATE
taxlaw-2841	566	1	w.t. ramsay ltd	ORG
taxlaw-2841	568	1	1982	DATE
taxlaw-2841	568	2	174	CARDINAL
taxlaw-2841	568	3	antony seely	PERSON
taxlaw-2841	568	4	06265	DATE
taxlaw-2841	568	5	27-33	CARDINAL
taxlaw-2841	568	6	2016	DATE
taxlaw-2841	569	1	125	CARDINAL
taxlaw-2841	569	2	oecd	ORG
taxlaw-2841	569	3	2014	DATE
taxlaw-2841	571	1	rifat azam	PERSON
taxlaw-2841	571	2	31 va	FAC
taxlaw-2841	572	1	639	CARDINAL
taxlaw-2841	572	2	2012	DATE
taxlaw-2841	573	1	rifat azam	PERSON
taxlaw-2841	573	2	12(5) va	GPE
taxlaw-2841	574	1	j.l. & tech	ORG
taxlaw-2841	575	1	1	CARDINAL
taxlaw-2841	575	2	2007	DATE
taxlaw-2841	575	3	reuven avi-yonah	PERSON
taxlaw-2841	575	4	52	CARDINAL
taxlaw-2841	576	1	507	CARDINAL
taxlaw-2841	576	2	1996-1997	DATE
taxlaw-2841	576	3	orly mazur	PERSON
taxlaw-2841	576	4	103	CARDINAL
taxlaw-2841	577	1	l. rev	PERSON
taxlaw-2841	577	2	1 (	CARDINAL
taxlaw-2841	578	1	2017	CARDINAL
taxlaw-2841	578	2	33	CARDINAL
taxlaw-2841	578	3	3	CARDINAL
taxlaw-2841	578	4	4	CARDINAL
taxlaw-2841	578	5	oecd	ORG
taxlaw-2841	578	6	third	ORDINAL
taxlaw-2841	578	7	oecd	ORG
taxlaw-2841	579	1	12	CARDINAL
taxlaw-2841	579	2	13	CARDINAL
taxlaw-2841	579	3	annually	DATE
taxlaw-2841	582	1	oecd	ORG
taxlaw-2841	582	2	126	CARDINAL
taxlaw-2841	582	3	oecd	ORG
taxlaw-2841	582	4	2014	DATE
taxlaw-2841	584	1	127	CARDINAL
taxlaw-2841	584	2	3 2015	CARDINAL
taxlaw-2841	584	3	oecd publishing	ORG
taxlaw-2841	584	4	paris	GPE
taxlaw-2841	584	5	2015	CARDINAL
taxlaw-2841	586	1	128	CARDINAL
taxlaw-2841	586	2	4	CARDINAL
taxlaw-2841	586	3	2015	DATE
taxlaw-2841	586	4	oecd publishing	ORG
taxlaw-2841	586	5	paris	GPE
taxlaw-2841	586	6	2015	CARDINAL
taxlaw-2841	586	7	http://www.oecd.org/tax/limiting-base-erosioninvolving-interest-deductions-and-other-financial-payments-action-4-2015-final-report-9789264241176en.htm	DATE
taxlaw-2841	588	1	129	CARDINAL
taxlaw-2841	588	2	12 2015	CARDINAL
taxlaw-2841	588	3	oecd publishing	ORG
taxlaw-2841	588	4	paris	GPE
taxlaw-2841	588	5	2015	CARDINAL
taxlaw-2841	590	1	130	CARDINAL
taxlaw-2841	590	2	13	CARDINAL
taxlaw-2841	590	3	2015	CARDINAL
taxlaw-2841	590	4	oecd publishing	ORG
taxlaw-2841	590	5	paris	GPE
taxlaw-2841	590	6	2015	CARDINAL
taxlaw-2841	592	1	january 27, 2016 thirty	DATE
taxlaw-2841	593	1	31	CARDINAL
taxlaw-2841	593	2	oecd	ORG
taxlaw-2841	593	3	jan. 27	DATE
taxlaw-2841	593	4	2016	DATE
taxlaw-2841	595	1	131	CARDINAL
taxlaw-2841	595	2	u.s.	GPE
taxlaw-2841	595	3	2010	DATE
taxlaw-2841	598	1	eric j. snyder	PERSON
taxlaw-2841	598	2	21	CARDINAL
taxlaw-2841	598	3	6	CARDINAL
taxlaw-2841	598	4	596	CARDINAL
taxlaw-2841	598	5	2015	CARDINAL
taxlaw-2841	599	1	joshua d. blank & ruth mason	ORG
taxlaw-2841	599	2	ctr	GPE
taxlaw-2841	600	1	l., econ & org.	ORG
taxlaw-2841	600	2	14-05	CARDINAL
taxlaw-2841	600	3	2015	DATE
taxlaw-2841	602	1	u.s.	GPE
taxlaw-2841	604	1	34	CARDINAL
taxlaw-2841	604	2	columbia	ORG
taxlaw-2841	606	1	132	CARDINAL
taxlaw-2841	607	1	oecd	ORG
taxlaw-2841	607	2	oecd	ORG
taxlaw-2841	607	3	oecd	ORG
taxlaw-2841	608	1	oecd	ORG
taxlaw-2841	610	1	one	CARDINAL
taxlaw-2841	610	2	the united states	GPE
taxlaw-2841	611	1	the united states	GPE
taxlaw-2841	611	2	oecd	ORG
taxlaw-2841	612	1	u.s.	GPE
taxlaw-2841	612	2	gary hufbauer	PERSON
taxlaw-2841	612	3	the united states	GPE
taxlaw-2841	612	4	useful”.134	PERSON
taxlaw-2841	613	1	oecd	ORG
taxlaw-2841	613	2	republicans	NORP
taxlaw-2841	613	3	democrats	NORP
taxlaw-2841	614	1	the united states	GPE
taxlaw-2841	614	2	132	CARDINAL
taxlaw-2841	614	3	reuven s. avi-yonah &	PERSON
taxlaw-2841	614	4	haiyan xu	PERSON
taxlaw-2841	616	1	l. rev	PERSON
taxlaw-2841	617	1	2016	DATE
taxlaw-2841	619	1	reuven s. avi-yonah	PERSON
taxlaw-2841	620	1	beps	PERSON
taxlaw-2841	622	1	l. & legal res	ORG
taxlaw-2841	622	2	480	CARDINAL
taxlaw-2841	622	3	2015	DATE
taxlaw-2841	623	1	itai grinberg	PERSON
taxlaw-2841	623	2	geo	ORG
taxlaw-2841	623	3	2015	DATE
taxlaw-2841	624	1	eva eberhartinger & matthias petutschnig	ORG
taxlaw-2841	624	2	wu int’l	PERSON
taxlaw-2841	624	3	27	CARDINAL
taxlaw-2841	624	4	http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2683552	GPE
taxlaw-2841	625	1	9	CARDINAL
taxlaw-2841	625	2	5-6 (	MONEY
taxlaw-2841	625	3	michael devereux &	PERSON
taxlaw-2841	625	4	john vella	PERSON
taxlaw-2841	625	5	the 21st century?	DATE
taxlaw-2841	627	1	449-75 (	PERCENT
taxlaw-2841	627	2	2014	DATE
taxlaw-2841	628	1	133	CARDINAL
taxlaw-2841	628	2	obama	PERSON
taxlaw-2841	628	3	g-7	ORG
taxlaw-2841	628	4	schloss elmai	PERSON
taxlaw-2841	628	5	germany	GPE
taxlaw-2841	628	6	june 8, 2015	DATE
taxlaw-2841	629	1	the end of this year	DATE
taxlaw-2841	630	1	oecd	ORG
taxlaw-2841	632	1	the end of 2017 or	DATE
taxlaw-2841	632	2	2018	DATE
taxlaw-2841	634	1	g-7	ORG
taxlaw-2841	634	2	g-7	ORG
taxlaw-2841	634	3	jun. 8, 2015	DATE
taxlaw-2841	635	1	134	CARDINAL
taxlaw-2841	635	2	gary hufbauer et al	PERSON
taxlaw-2841	635	3	oecd	ORG
taxlaw-2841	635	4	peterson inst	PERSON
taxlaw-2841	636	1	int’l econ	GPE
taxlaw-2841	638	1	15-14	CARDINAL
taxlaw-2841	638	2	sept. 2015	DATE
taxlaw-2841	641	1	2017	CARDINAL
taxlaw-2841	641	2	35	CARDINAL
taxlaw-2841	641	3	debates”.135	ORG
taxlaw-2841	641	4	the united states	GPE
taxlaw-2841	642	1	american	NORP
taxlaw-2841	643	1	the united states	GPE
taxlaw-2841	644	1	u.s.	GPE
taxlaw-2841	645	1	the united states	GPE
taxlaw-2841	646	1	itai grinberg	PERSON
taxlaw-2841	646	2	joost pauwelyn	PERSON
taxlaw-2841	646	3	the united states	GPE
taxlaw-2841	647	1	u.s.	GPE
taxlaw-2841	647	2	u.s.	GPE
taxlaw-2841	647	3	u.s.	GPE
taxlaw-2841	647	4	the united states	GPE
taxlaw-2841	648	1	the united states	GPE
taxlaw-2841	648	2	robert kudrle	PERSON
taxlaw-2841	648	3	oecd”.137	GPE
taxlaw-2841	648	4	the united states	GPE
taxlaw-2841	648	5	oecd	ORG
taxlaw-2841	649	1	reuven avi-yonah	PERSON
taxlaw-2841	649	2	the united states	GPE
taxlaw-2841	650	1	the united states	GPE
taxlaw-2841	650	2	one	CARDINAL
taxlaw-2841	650	3	u.s.	GPE
taxlaw-2841	651	1	u.s.	GPE
taxlaw-2841	651	2	u.s.	GPE
taxlaw-2841	652	1	the united states	GPE
taxlaw-2841	653	1	the united states	GPE
taxlaw-2841	654	1	135	CARDINAL
taxlaw-2841	654	2	27	CARDINAL
taxlaw-2841	655	1	136	CARDINAL
taxlaw-2841	655	2	itai grinberg & joost pauwelyn	ORG
taxlaw-2841	655	3	oecd	ORG
taxlaw-2841	655	4	2015	CARDINAL
taxlaw-2841	656	1	137	CARDINAL
taxlaw-2841	656	2	robert kudrle	PERSON
taxlaw-2841	656	3	oecd	ORG
taxlaw-2841	656	4	16(3	CARDINAL
taxlaw-2841	657	1	201	CARDINAL
taxlaw-2841	658	1	36	CARDINAL
taxlaw-2841	658	2	columbia	ORG
taxlaw-2841	660	1	the u.s. congress	ORG
taxlaw-2841	660	2	u.s.	GPE
taxlaw-2841	661	1	u.s.	GPE
taxlaw-2841	661	2	15%	PERCENT
taxlaw-2841	661	3	u.s.	GPE
taxlaw-2841	661	4	irs	ORG
taxlaw-2841	661	5	15%	PERCENT
taxlaw-2841	662	1	u.s.	GPE
taxlaw-2841	663	1	u.s.	GPE
taxlaw-2841	663	2	the united states	GPE
taxlaw-2841	663	3	u.s.	GPE
taxlaw-2841	664	1	u.s. cfc’s	GPE
taxlaw-2841	664	2	15%	PERCENT
taxlaw-2841	664	3	the united states	GPE
taxlaw-2841	665	1	literature.138	ORDINAL
taxlaw-2841	665	2	six	CARDINAL
taxlaw-2841	665	3	first	ORDINAL
taxlaw-2841	666	1	second	ORDINAL
taxlaw-2841	667	1	third	ORDINAL
taxlaw-2841	668	1	fourth	ORDINAL
taxlaw-2841	669	1	fifth	ORDINAL
taxlaw-2841	670	1	sixth	ORDINAL
taxlaw-2841	671	1	138	CARDINAL
taxlaw-2841	671	2	george plesko	PERSON
taxlaw-2841	671	3	35	CARDINAL
taxlaw-2841	672	1	201	CARDINAL
taxlaw-2841	672	2	2003	DATE
taxlaw-2841	673	1	gaetan nicodeme	PERSON
taxlaw-2841	673	2	2001	DATE
taxlaw-2841	674	1	june 2001	DATE
taxlaw-2841	675	1	http://mpra.ub.unimuenchen.de/3808/	PERSON
taxlaw-2841	675	2	don fullerton	PERSON
taxlaw-2841	675	3	39(3	CARDINAL
taxlaw-2841	675	4	nat’l	PRODUCT
taxlaw-2841	675	5	1986	DATE
taxlaw-2841	675	6	david bradford &	PERSON
taxlaw-2841	675	7	charles stuart	PERSON
taxlaw-2841	675	8	39(3	CARDINAL
taxlaw-2841	675	9	nat’l	PRODUCT
taxlaw-2841	675	10	sep. 1986	DATE
taxlaw-2841	675	11	gillian spooner	PERSON
taxlaw-2841	675	12	39(3	CARDINAL
taxlaw-2841	675	13	nat’l	PRODUCT
taxlaw-2841	675	14	sep. 1986	DATE
taxlaw-2841	675	15	boris bitker	PERSON
taxlaw-2841	675	16	122	CARDINAL
taxlaw-2841	675	17	l. rev	PERSON
taxlaw-2841	675	18	780-809	CARDINAL
taxlaw-2841	675	19	1974	DATE
taxlaw-2841	676	1	139	CARDINAL
taxlaw-2841	676	2	don fullerton	PERSON
taxlaw-2841	677	1	nber working paper series	ORG
taxlaw-2841	677	2	1123	CARDINAL
taxlaw-2841	678	1	2017	CARDINAL
taxlaw-2841	678	2	37	CARDINAL
taxlaw-2841	679	1	one	CARDINAL
taxlaw-2841	679	2	u.s.	GPE
taxlaw-2841	679	3	any year	DATE
taxlaw-2841	679	4	that year	DATE
taxlaw-2841	680	1	several years	DATE
taxlaw-2841	684	1	each year	DATE
taxlaw-2841	684	2	the same year	DATE
taxlaw-2841	685	1	u.s.	GPE
taxlaw-2841	686	1	15%	PERCENT
taxlaw-2841	688	1	15%	PERCENT
taxlaw-2841	689	1	u.s.	GPE
taxlaw-2841	689	2	the united states	GPE
taxlaw-2841	691	1	15%	PERCENT
taxlaw-2841	693	1	140	CARDINAL
taxlaw-2841	693	2	roger gordon	PERSON
taxlaw-2841	693	3	laura kalambokidis	PERSON
taxlaw-2841	693	4	joel slemrod	PERSON
taxlaw-2841	693	5	9535, 2003	DATE
taxlaw-2841	695	1	141	CARDINAL
taxlaw-2841	695	2	seymour fiekowsky	PERSON
taxlaw-2841	695	3	treasury	ORG
taxlaw-2841	695	4	ota	ORG
taxlaw-2841	695	5	23, 1977	DATE
taxlaw-2841	696	1	142	CARDINAL
taxlaw-2841	696	2	leonard g. rosenberg	PERSON
taxlaw-2841	696	3	harberger & m.j	ORG
taxlaw-2841	696	4	1969	DATE
taxlaw-2841	697	1	38	CARDINAL
taxlaw-2841	697	2	u.s.	GPE
taxlaw-2841	697	3	35%	PERCENT
taxlaw-2841	697	4	u.s.	GPE
taxlaw-2841	697	5	200	CARDINAL
taxlaw-2841	697	6	100	CARDINAL
taxlaw-2841	697	7	u.s.	GPE
taxlaw-2841	697	8	u.s. co.	ORG
taxlaw-2841	699	1	u.s. co.	ORG
taxlaw-2841	699	2	irish	NORP
taxlaw-2841	699	3	u.s.	GPE
taxlaw-2841	700	1	1	CARDINAL
taxlaw-2841	702	1	irish	NORP
taxlaw-2841	702	2	dutch	NORP
taxlaw-2841	703	1	u.s.	GPE
taxlaw-2841	703	2	u.s.	GPE
taxlaw-2841	706	1	dave 2017	PERSON
taxlaw-2841	706	2	39	CARDINAL
taxlaw-2841	706	3	one	CARDINAL
taxlaw-2841	713	1	2	CARDINAL
taxlaw-2841	713	2	the united states	GPE
taxlaw-2841	713	3	congress	ORG
taxlaw-2841	718	1	143	CARDINAL
taxlaw-2841	718	2	dave hartnett	PERSON
taxlaw-2841	718	3	2005	DATE
taxlaw-2841	718	4	75th	ORDINAL
taxlaw-2841	718	5	19 july 2005	DATE
taxlaw-2841	719	1	oxford	NORP
taxlaw-2841	719	2	ctr	GPE
taxlaw-2841	721	1	december 2012	DATE
taxlaw-2841	721	2	17-20	CARDINAL
taxlaw-2841	722	1	144	CARDINAL
taxlaw-2841	722	2	joseph bankman	PERSON
taxlaw-2841	722	3	74	CARDINAL
taxlaw-2841	722	4	s. cal	ORG
taxlaw-2841	723	1	l. rev	PERSON
taxlaw-2841	723	2	5 (2000	CARDINAL
taxlaw-2841	723	3	david m. schizer	PERSON
taxlaw-2841	723	4	101	CARDINAL
taxlaw-2841	724	1	l. rev	PERSON
taxlaw-2841	724	2	1312	CARDINAL
taxlaw-2841	724	3	2001	DATE
taxlaw-2841	724	4	54	CARDINAL
taxlaw-2841	724	5	smu	ORG
taxlaw-2841	724	6	l. rev	PERSON
taxlaw-2841	724	7	37 (2001	DATE
taxlaw-2841	724	8	55	CARDINAL
taxlaw-2841	724	9	125	CARDINAL
taxlaw-2841	724	10	2002	DATE
taxlaw-2841	725	1	ralph s. rice	PERSON
taxlaw-2841	725	2	51	CARDINAL
taxlaw-2841	726	1	l. rev	PERSON
taxlaw-2841	726	2	1021	CARDINAL
taxlaw-2841	726	3	1953	DATE
taxlaw-2841	726	4	marvin a. chirelstein	PERSON
taxlaw-2841	726	5	77	CARDINAL
taxlaw-2841	726	6	yale l.j	PERSON
taxlaw-2841	726	7	440	CARDINAL
taxlaw-2841	726	8	1968	DATE
taxlaw-2841	726	9	alvin c. warren	PERSON
taxlaw-2841	726	10	59	CARDINAL
taxlaw-2841	727	1	985	CARDINAL
taxlaw-2841	727	2	1981	DATE
taxlaw-2841	727	3	kenneth w. gideon	PERSON
taxlaw-2841	727	4	gregory	PERSON
taxlaw-2841	727	5	5 va	FAC
taxlaw-2841	727	6	825	CARDINAL
taxlaw-2841	727	7	1986	DATE
taxlaw-2841	727	8	joshua rosenberg	PERSON
taxlaw-2841	727	9	87	CARDINAL
taxlaw-2841	728	1	l. rev	PERSON
taxlaw-2841	728	2	365 (	CARDINAL
taxlaw-2841	728	3	1988	DATE
taxlaw-2841	728	4	assaf likhovski	PERSON
taxlaw-2841	728	5	25	CARDINAL
taxlaw-2841	728	6	cardozo l. rev	PERSON
taxlaw-2841	729	1	2004	DATE
taxlaw-2841	730	1	145	CARDINAL
taxlaw-2841	730	2	david weisbach	PERSON
taxlaw-2841	730	3	4(1	CARDINAL
taxlaw-2841	731	1	l. & econ	ORG
taxlaw-2841	732	1	rev	PERSON
taxlaw-2841	732	2	88	CARDINAL
taxlaw-2841	732	3	88	CARDINAL
taxlaw-2841	732	4	2002	DATE
taxlaw-2841	732	5	david weisbach	PERSON
taxlaw-2841	732	6	ten	CARDINAL
taxlaw-2841	733	1	2002	DATE
taxlaw-2841	733	2	david weisbach	PERSON
taxlaw-2841	733	3	66	CARDINAL
taxlaw-2841	734	1	l. rev	PERSON
taxlaw-2841	735	1	1999	DATE
taxlaw-2841	736	1	david weisbach	PERSON
taxlaw-2841	736	2	29	CARDINAL
taxlaw-2841	737	1	71	CARDINAL
taxlaw-2841	737	2	2000	DATE
taxlaw-2841	738	1	philip a. curry	PERSON
taxlaw-2841	738	2	claire a. hill & francesco parisi	ORG
taxlaw-2841	738	3	26	CARDINAL
taxlaw-2841	738	4	943	CARDINAL
taxlaw-2841	738	5	2007	DATE
taxlaw-2841	739	1	yehonatan givati	PERSON
taxlaw-2841	739	2	34	CARDINAL
taxlaw-2841	739	3	469-502	CARDINAL
taxlaw-2841	739	4	2015	CARDINAL
taxlaw-2841	740	1	40	CARDINAL
taxlaw-2841	740	2	columbia	ORG
taxlaw-2841	743	1	supreme court	ORG
taxlaw-2841	746	1	congress	ORG
taxlaw-2841	746	2	2010	DATE
taxlaw-2841	746	3	section 7701(o	LAW
taxlaw-2841	746	4	1	CARDINAL
taxlaw-2841	747	1	irs	ORG
taxlaw-2841	749	1	two	CARDINAL
taxlaw-2841	750	1	146	CARDINAL
taxlaw-2841	750	2	josh blank & nancy staudt	ORG
taxlaw-2841	750	3	87	CARDINAL
taxlaw-2841	751	1	l. rev	PERSON
taxlaw-2841	751	2	1641	CARDINAL
taxlaw-2841	751	3	1708	DATE
taxlaw-2841	751	4	2012	DATE
taxlaw-2841	752	1	147	CARDINAL
taxlaw-2841	752	2	65	CARDINAL
taxlaw-2841	752	3	smu l. rev	PERSON
taxlaw-2841	752	4	551	CARDINAL
taxlaw-2841	752	5	2012	DATE
taxlaw-2841	752	6	orly sulami	ORG
taxlaw-2841	753	1	jerome libin	PERSON
taxlaw-2841	753	2	congress	ORG
taxlaw-2841	753	3	30	CARDINAL
taxlaw-2841	754	1	339	CARDINAL
taxlaw-2841	754	2	2010	DATE
taxlaw-2841	755	1	148	CARDINAL
taxlaw-2841	755	2	bret wells	PERSON
taxlaw-2841	755	3	10	CARDINAL
taxlaw-2841	755	4	fla	GPE
taxlaw-2841	757	1	411	CARDINAL
taxlaw-2841	757	2	2010	DATE
taxlaw-2841	757	3	orly sulami	PERSON
taxlaw-2841	757	4	65	CARDINAL
taxlaw-2841	757	5	smu l. rev	PERSON
taxlaw-2841	757	6	551	CARDINAL
taxlaw-2841	757	7	2012	DATE
taxlaw-2841	757	8	philip sancilio	PERSON
taxlaw-2841	757	9	113	CARDINAL
taxlaw-2841	758	1	l. rev	PERSON
taxlaw-2841	758	2	138	CARDINAL
taxlaw-2841	758	3	2013	DATE
taxlaw-2841	759	1	149	CARDINAL
taxlaw-2841	759	2	david weisbach	PERSON
taxlaw-2841	759	3	john m. olin	PERSON
taxlaw-2841	760	1	99, 2002	DATE
taxlaw-2841	774	1	2017	CARDINAL
taxlaw-2841	774	2	41	CARDINAL
taxlaw-2841	774	3	the united states	GPE
taxlaw-2841	774	4	canada	GPE
taxlaw-2841	774	5	australia150	GPE
taxlaw-2841	774	6	israel151	DATE
taxlaw-2841	774	7	uk152	ORG
taxlaw-2841	775	1	the united states	GPE
taxlaw-2841	775	2	canada	GPE
taxlaw-2841	775	3	section 245	LAW
taxlaw-2841	775	4	canadian	NORP
taxlaw-2841	775	5	canadian	NORP
taxlaw-2841	775	6	section 245	LAW
taxlaw-2841	775	7	canadian	NORP
taxlaw-2841	775	8	jinyan li	PERSON
taxlaw-2841	775	9	thaddeu	PERSON
taxlaw-2841	775	10	hwong	PERSON
taxlaw-2841	775	11	first	ORDINAL
taxlaw-2841	776	1	second	ORDINAL
taxlaw-2841	777	1	third	ORDINAL
taxlaw-2841	777	2	150	CARDINAL
taxlaw-2841	777	3	chris atkinson	PERSON
taxlaw-2841	777	4	14	CARDINAL
taxlaw-2841	777	5	j. austl	PERSON
taxlaw-2841	778	1	2012	DATE
taxlaw-2841	778	2	g. t. pagone	PERSON
taxlaw-2841	778	3	australia	GPE
taxlaw-2841	778	4	2010	DATE
taxlaw-2841	778	5	jeffrey waincymer	PERSON
taxlaw-2841	778	6	australian	NORP
taxlaw-2841	778	7	247	CARDINAL
taxlaw-2841	778	8	1997	DATE
taxlaw-2841	778	9	julie cassidy	PERSON
taxlaw-2841	779	1	canadian	NORP
taxlaw-2841	779	2	australian	NORP
taxlaw-2841	779	3	36	CARDINAL
taxlaw-2841	779	4	ottawa l. rev	PERSON
taxlaw-2841	780	1	259-313	CARDINAL
taxlaw-2841	780	2	2004-2005	DATE
taxlaw-2841	780	3	susan morse	PERSON
taxlaw-2841	780	4	robert deutsch	PERSON
taxlaw-2841	780	5	australia	GPE
taxlaw-2841	780	6	the united states	GPE
taxlaw-2841	780	7	49	CARDINAL
taxlaw-2841	780	8	int’l	NORP
taxlaw-2841	780	9	111	CARDINAL
taxlaw-2841	781	1	151	CARDINAL
taxlaw-2841	781	2	assaf likhovski	PERSON
taxlaw-2841	781	3	israeli	NORP
taxlaw-2841	781	4	1950	DATE
taxlaw-2841	781	5	1960	DATE
taxlaw-2841	781	6	339	CARDINAL
taxlaw-2841	781	7	2004	DATE
taxlaw-2841	782	1	152	CARDINAL
taxlaw-2841	782	2	graham aaronson qc	PERSON
taxlaw-2841	782	3	uk	GPE
taxlaw-2841	782	4	2011	DATE
taxlaw-2841	783	1	06265	DATE
taxlaw-2841	783	2	2015	DATE
taxlaw-2841	783	3	http://perma.cc/h2xw-4tdc	GPE
taxlaw-2841	783	4	nov. 1997	DATE
taxlaw-2841	784	1	uk	GPE
taxlaw-2841	784	2	feb. 2009	DATE
taxlaw-2841	785	1	153	CARDINAL
taxlaw-2841	785	2	rosenblatt	ORG
taxlaw-2841	785	3	2015	CARDINAL
taxlaw-2841	785	4	robert	PERSON
taxlaw-2841	785	5	2013	DATE
taxlaw-2841	785	6	simpson, edwin	ORG
taxlaw-2841	785	7	stewart	PERSON
taxlaw-2841	785	8	miranda	PERSON
taxlaw-2841	785	9	2013	DATE
taxlaw-2841	785	10	keren	ORG
taxlaw-2841	785	11	2012	DATE
taxlaw-2841	786	1	154	CARDINAL
taxlaw-2841	786	2	canadian	NORP
taxlaw-2841	786	3	david g. duff	PERSON
taxlaw-2841	786	4	harry erlichman	PERSON
taxlaw-2841	786	5	canada	GPE
taxlaw-2841	786	6	canada trustco	PERSON
taxlaw-2841	786	7	2007	DATE
taxlaw-2841	786	8	nathalie goyette	PERSON
taxlaw-2841	786	9	canadian	NORP
taxlaw-2841	786	10	1999	DATE
taxlaw-2841	786	11	william i. innes	PERSON
taxlaw-2841	786	12	patrick j. boyle	PERSON
taxlaw-2841	786	13	joel a. nitikman	PERSON
taxlaw-2841	786	14	2006	DATE
taxlaw-2841	786	15	david dodge	PERSON
taxlaw-2841	787	1	1988	DATE
taxlaw-2841	787	2	brian j. arnold	PERSON
taxlaw-2841	787	3	james r. wilson	PERSON
taxlaw-2841	787	4	1	CARDINAL
taxlaw-2841	787	5	36(4	CARDINAL
taxlaw-2841	788	1	1988	DATE
taxlaw-2841	788	2	brian j. arnold	PERSON
taxlaw-2841	788	3	james r. wilson	PERSON
taxlaw-2841	788	4	2	CARDINAL
taxlaw-2841	788	5	36:5	CARDINAL
taxlaw-2841	789	1	1988	DATE
taxlaw-2841	789	2	john r. owen	PERSON
taxlaw-2841	789	3	46(2	CARDINAL
taxlaw-2841	790	1	j. 233-73	PERSON
taxlaw-2841	790	2	1998	DATE
taxlaw-2841	790	3	brian j. arnold	PERSON
taxlaw-2841	790	4	the supreme court’s	ORG
taxlaw-2841	790	5	54(1	CARDINAL
taxlaw-2841	791	1	2006	DATE
taxlaw-2841	791	2	brian kearl	PERSON
taxlaw-2841	791	3	bruce lemons	PERSON
taxlaw-2841	791	4	canada trustco	PERSON
taxlaw-2841	791	5	55(4	CARDINAL
taxlaw-2841	792	1	j. 745-76	PERSON
taxlaw-2841	792	2	2007	DATE
taxlaw-2841	793	1	155	CARDINAL
taxlaw-2841	793	2	jinyan li	PERSON
taxlaw-2841	793	3	54(1	CARDINAL
taxlaw-2841	794	1	brian arnold	PERSON
taxlaw-2841	794	2	52	DATE
taxlaw-2841	795	1	2004	DATE
taxlaw-2841	796	1	42	CARDINAL
taxlaw-2841	798	1	uk	GPE
taxlaw-2841	798	2	2013.157	CARDINAL
taxlaw-2841	798	3	uk	GPE
taxlaw-2841	798	4	aaronson committee.158 leading	ORG
taxlaw-2841	798	5	uk	GPE
taxlaw-2841	798	6	uk	GPE
taxlaw-2841	798	7	years	DATE
taxlaw-2841	798	8	uk	GPE
taxlaw-2841	798	9	the united states	GPE
taxlaw-2841	800	1	uk	GPE
taxlaw-2841	800	2	156	CARDINAL
taxlaw-2841	800	3	jinyan li	PERSON
taxlaw-2841	800	4	thaddeus hwong	PERSON
taxlaw-2841	800	5	canada	GPE
taxlaw-2841	800	6	1997-2009	DATE
taxlaw-2841	800	7	61	DATE
taxlaw-2841	801	1	2013	DATE
taxlaw-2841	802	1	157	CARDINAL
taxlaw-2841	803	1	158	CARDINAL
taxlaw-2841	803	2	graham aaronson qc	PERSON
taxlaw-2841	803	3	uk	GPE
taxlaw-2841	803	4	2011	DATE
taxlaw-2841	804	1	06265	DATE
taxlaw-2841	804	2	2015	DATE
taxlaw-2841	804	3	http://researchbriefings.parliament.uk/researchbriefing/summary/sn06265	DATE
taxlaw-2841	804	4	nov. 1997	DATE
taxlaw-2841	804	5	uk	GPE
taxlaw-2841	804	6	feb. 2009	DATE
taxlaw-2841	805	1	159	CARDINAL
taxlaw-2841	805	2	judith freedman	PERSON
taxlaw-2841	807	1	332	CARDINAL
taxlaw-2841	807	2	2004	DATE
taxlaw-2841	808	1	judith freedman	PERSON
taxlaw-2841	809	1	1	CARDINAL
taxlaw-2841	809	2	22	CARDINAL
taxlaw-2841	809	3	2012	DATE
taxlaw-2841	809	4	michael devereux	PERSON
taxlaw-2841	809	5	judith freedman	PERSON
taxlaw-2841	809	6	john vella	PERSON
taxlaw-2841	809	7	oxford	NORP
taxlaw-2841	809	8	ctr	GPE
taxlaw-2841	812	1	michael devereux	PERSON
taxlaw-2841	812	2	judith freedman	PERSON
taxlaw-2841	812	3	john vella	PERSON
taxlaw-2841	812	4	oxford	NORP
taxlaw-2841	812	5	ctr	GPE
taxlaw-2841	814	1	http://www.sbs.ox.ac.uk/sites/default/files/business_taxation/docs/publications/reports/dotas_3_12_12	ORG
taxlaw-2841	817	1	160	CARDINAL
taxlaw-2841	817	2	gov.uk	ORG
taxlaw-2841	817	3	jan. 2016	DATE
taxlaw-2841	818	1	161	CARDINAL
taxlaw-2841	818	2	antony seely	PERSON
taxlaw-2841	818	3	1997-2010	DATE
taxlaw-2841	818	4	house of commons	ORG
taxlaw-2841	818	5	may 13,	DATE
taxlaw-2841	818	6	2015	DATE
taxlaw-2841	819	1	http://perma.cc/2fur-alye	GPE
taxlaw-2841	819	2	2017	CARDINAL
taxlaw-2841	819	3	43	CARDINAL
taxlaw-2841	820	1	congress	ORG
taxlaw-2841	825	1	arnold	PERSON
taxlaw-2841	825	2	wilson	PERSON
taxlaw-2841	825	3	three	CARDINAL
taxlaw-2841	825	4	u.s.	GPE
taxlaw-2841	826	1	canadian	NORP
taxlaw-2841	826	2	canadian	NORP
taxlaw-2841	826	3	canadian	NORP
taxlaw-2841	831	1	oecd	ORG
taxlaw-2841	832	1	168 162	CARDINAL
taxlaw-2841	832	2	eu	ORG
taxlaw-2841	833	1	2012	DATE
taxlaw-2841	833	2	two	CARDINAL
taxlaw-2841	834	1	first	ORDINAL
taxlaw-2841	834	2	third	ORDINAL
taxlaw-2841	835	1	march 2015	DATE
taxlaw-2841	836	1	second	ORDINAL
taxlaw-2841	838	1	163	CARDINAL
taxlaw-2841	838	2	tim edgar	PERSON
taxlaw-2841	838	3	27 va	GPE
taxlaw-2841	839	1	833	CARDINAL
taxlaw-2841	840	1	164	CARDINAL
taxlaw-2841	840	2	david weisbach	PERSON
taxlaw-2841	840	3	ten	CARDINAL
taxlaw-2841	840	4	55	CARDINAL
taxlaw-2841	840	5	215	CARDINAL
taxlaw-2841	840	6	2001-2002	DATE
taxlaw-2841	841	1	165	CARDINAL
taxlaw-2841	841	2	brian j. arnold & james r. wilson	PERSON
taxlaw-2841	841	3	canadian	NORP
taxlaw-2841	841	4	7	CARDINAL
taxlaw-2841	842	1	2014	DATE
taxlaw-2841	843	1	166	CARDINAL
taxlaw-2841	844	1	18	CARDINAL
taxlaw-2841	844	2	167	CARDINAL
taxlaw-2841	845	1	48	DATE
taxlaw-2841	846	1	168	CARDINAL
taxlaw-2841	846	2	28	CARDINAL
taxlaw-2841	847	1	44	CARDINAL
taxlaw-2841	847	2	oecd	ORG
taxlaw-2841	847	3	oecd	ORG
taxlaw-2841	848	1	the united states	GPE
taxlaw-2841	848	2	u.s.	GPE
taxlaw-2841	848	3	u.s.	GPE
taxlaw-2841	849	1	u.s.	GPE
taxlaw-2841	849	2	canada	GPE
taxlaw-2841	849	3	american	NORP
taxlaw-2841	853	1	u.s.	GPE
taxlaw-2841	853	2	u.s.	GPE
taxlaw-2841	854	1	obama	PERSON
taxlaw-2841	854	2	u.s.	GPE
taxlaw-2841	854	3	u.s.	GPE
taxlaw-2841	855	1	170 3	CARDINAL
taxlaw-2841	856	1	un	ORG
taxlaw-2841	857	1	u.s.	GPE
taxlaw-2841	857	2	35%	PERCENT
taxlaw-2841	857	3	around 25%	PERCENT
taxlaw-2841	858	1	2004	DATE
taxlaw-2841	858	2	u.s.	GPE
taxlaw-2841	858	3	roughly 9,700	CARDINAL
taxlaw-2841	858	4	2004	DATE
taxlaw-2841	858	5	843	CARDINAL
taxlaw-2841	858	6	drd	ORG
taxlaw-2841	858	7	$362 billion	MONEY
taxlaw-2841	858	8	$312 billion	MONEY
taxlaw-2841	858	9	section 965	LAW
taxlaw-2841	859	1	year-end	DATE
taxlaw-2841	859	2	more than $24 billion	MONEY
taxlaw-2841	859	3	roughly $429 million	MONEY
taxlaw-2841	860	1	169	CARDINAL
taxlaw-2841	860	2	56	CARDINAL
taxlaw-2841	860	3	170	CARDINAL
taxlaw-2841	861	1	171	CARDINAL
taxlaw-2841	861	2	october 2004	DATE
taxlaw-2841	861	3	u.s.	GPE
taxlaw-2841	861	4	one tax year	DATE
taxlaw-2841	861	5	85%	PERCENT
taxlaw-2841	861	6	drd	ORG
taxlaw-2841	862	1	5.25%	PERCENT
taxlaw-2841	862	2	irs	ORG
taxlaw-2841	862	3	965	CARDINAL
taxlaw-2841	862	4	lmsb-0808-043	DATE
taxlaw-2841	862	5	doc 2011-16107,	ORG
taxlaw-2841	862	6	2011	DATE
taxlaw-2841	862	7	143-47	CARDINAL
taxlaw-2841	862	8	aug. 27, 2008	DATE
taxlaw-2841	863	1	172	CARDINAL
taxlaw-2841	863	2	one	CARDINAL
taxlaw-2841	863	3	27	CARDINAL
taxlaw-2841	864	1	173	CARDINAL
taxlaw-2841	864	2	d.	NORP
taxlaw-2841	864	3	roy clemons &	ORG
taxlaw-2841	864	4	michael r. kinney	PERSON
taxlaw-2841	864	5	758	CARDINAL
taxlaw-2841	864	6	2008	DATE
taxlaw-2841	865	1	2017	CARDINAL
taxlaw-2841	865	2	45	CARDINAL
taxlaw-2841	866	1	around 10%	PERCENT
taxlaw-2841	866	2	u.s.	GPE
taxlaw-2841	867	1	u.s.	GPE
taxlaw-2841	867	2	u.s.	GPE
taxlaw-2841	868	1	the united states	GPE
taxlaw-2841	868	2	2004	DATE
taxlaw-2841	868	3	the united states	GPE
taxlaw-2841	868	4	the years	DATE
taxlaw-2841	870	1	4	CARDINAL
taxlaw-2841	870	2	u.s.	GPE
taxlaw-2841	873	1	less than 15%	PERCENT
taxlaw-2841	875	1	dowd	PERSON
taxlaw-2841	875	2	moore	PERSON
taxlaw-2841	875	3	u.s.	GPE
taxlaw-2841	875	4	1 174	CARDINAL
taxlaw-2841	875	5	c. fritz foley	PERSON
taxlaw-2841	875	6	jay c. hartzell	PERSON
taxlaw-2841	875	7	sheridan titman &	ORG
taxlaw-2841	875	8	gary twite	PERSON
taxlaw-2841	876	1	86	CARDINAL
taxlaw-2841	876	2	j. of fin	WORK_OF_ART
taxlaw-2841	878	1	579	CARDINAL
taxlaw-2841	878	2	579	CARDINAL
taxlaw-2841	878	3	2007	DATE
taxlaw-2841	879	1	175	CARDINAL
taxlaw-2841	879	2	michelle hanlon	PERSON
taxlaw-2841	879	3	rebecca lester & rodrigo verdi	ORG
taxlaw-2841	879	4	u.s.	GPE
taxlaw-2841	879	5	116	CARDINAL
taxlaw-2841	881	1	179	CARDINAL
taxlaw-2841	881	2	179-196	CARDINAL
taxlaw-2841	881	3	2015	CARDINAL
taxlaw-2841	882	1	176	CARDINAL
taxlaw-2841	882	2	mihir desai	PERSON
taxlaw-2841	882	3	c. fritz foley	PERSON
taxlaw-2841	882	4	james r. hines jr.	PERSON
taxlaw-2841	882	5	54	CARDINAL
taxlaw-2841	882	6	829	CARDINAL
taxlaw-2841	882	7	829–851	CARDINAL
taxlaw-2841	882	8	2001	DATE
taxlaw-2841	883	1	177	CARDINAL
taxlaw-2841	883	2	roy clemons &	ORG
taxlaw-2841	883	3	michael r. kinney	PERSON
taxlaw-2841	883	4	759	CARDINAL
taxlaw-2841	883	5	2008	DATE
taxlaw-2841	883	6	donald j. marples &	PERSON
taxlaw-2841	883	7	jane g. gravelle	PERSON
taxlaw-2841	883	8	crs	ORG
taxlaw-2841	886	1	2011	DATE
taxlaw-2841	887	1	178	CARDINAL
taxlaw-2841	887	2	harry grubert &	ORG
taxlaw-2841	887	3	john mutti	PERSON
taxlaw-2841	887	4	73	CARDINAL
taxlaw-2841	887	5	285	DATE
taxlaw-2841	887	6	285	CARDINAL
taxlaw-2841	887	7	1991	DATE
taxlaw-2841	887	8	james r. hines &	PERSON
taxlaw-2841	887	9	eric m. rice	PERSON
taxlaw-2841	887	10	american	NORP
taxlaw-2841	887	11	109	CARDINAL
taxlaw-2841	887	12	q.j.	GPE
taxlaw-2841	888	1	149	CARDINAL
taxlaw-2841	888	2	149	CARDINAL
taxlaw-2841	888	3	1994	DATE
taxlaw-2841	889	1	jost h. heckemeyer & michael overesch	ORG
taxlaw-2841	889	2	45	CARDINAL
taxlaw-2841	889	3	13	CARDINAL
taxlaw-2841	889	4	2013	DATE
taxlaw-2841	890	1	46	CARDINAL
taxlaw-2841	891	1	linear	ORG
taxlaw-2841	891	2	1	CARDINAL
taxlaw-2841	891	3	1.4%	PERCENT
taxlaw-2841	891	4	5% or 30%	PERCENT
taxlaw-2841	892	1	5% to 4%	PERCENT
taxlaw-2841	892	2	4.7%	PERCENT
taxlaw-2841	892	3	30% to 29%	PERCENT
taxlaw-2841	892	4	0.7%	PERCENT
taxlaw-2841	893	1	bermuda	ORG
taxlaw-2841	893	2	the cayman islands	GPE
taxlaw-2841	893	3	ireland	GPE
taxlaw-2841	893	4	luxembourg	GPE
taxlaw-2841	893	5	netherlands	GPE
taxlaw-2841	893	6	switzerland	GPE
taxlaw-2841	893	7	more than $100 billion	MONEY
taxlaw-2841	893	8	2010	DATE
taxlaw-2841	893	9	29%	PERCENT
taxlaw-2841	893	10	17%	PERCENT
taxlaw-2841	896	1	oecd	ORG
taxlaw-2841	896	2	oecd	ORG
taxlaw-2841	897	1	two	CARDINAL
taxlaw-2841	897	2	oecd	ORG
taxlaw-2841	897	3	6	CARDINAL
taxlaw-2841	897	4	12	CARDINAL
taxlaw-2841	897	5	oecd	ORG
taxlaw-2841	898	1	oecd	ORG
taxlaw-2841	899	1	5	CARDINAL
taxlaw-2841	899	2	u.s.	GPE
taxlaw-2841	900	1	181	CARDINAL
taxlaw-2841	900	2	u.s.	GPE
taxlaw-2841	901	1	u.s.	GPE
taxlaw-2841	902	1	the united states	GPE
taxlaw-2841	902	2	u.s.	GPE
taxlaw-2841	902	3	u.s.	GPE
taxlaw-2841	903	1	u.s.	GPE
taxlaw-2841	903	2	u.s.	GPE
taxlaw-2841	903	3	european	NORP
taxlaw-2841	903	4	japanese	NORP
taxlaw-2841	903	5	179	CARDINAL
taxlaw-2841	904	1	114th	ORDINAL
taxlaw-2841	904	2	u.s.	GPE
taxlaw-2841	904	3	jan. 6	DATE
taxlaw-2841	904	4	2016	DATE
taxlaw-2841	905	1	180	CARDINAL
taxlaw-2841	905	2	paul krugman	PERSON
taxlaw-2841	906	1	mar. 1994	DATE
taxlaw-2841	906	2	28	CARDINAL
taxlaw-2841	906	3	eric toder	PERSON
taxlaw-2841	906	4	65	CARDINAL
taxlaw-2841	906	5	tax l. rev	PERSON
taxlaw-2841	906	6	505	CARDINAL
taxlaw-2841	906	7	509	CARDINAL
taxlaw-2841	906	8	2012	DATE
taxlaw-2841	907	1	181	CARDINAL
taxlaw-2841	907	2	michael s. knoll	PERSON
taxlaw-2841	907	3	65	CARDINAL
taxlaw-2841	907	4	tax l. rev	PERSON
taxlaw-2841	907	5	349	CARDINAL
taxlaw-2841	907	6	351	CARDINAL
taxlaw-2841	907	7	2012	DATE
taxlaw-2841	907	8	jane gravelle	PERSON
taxlaw-2841	907	9	65	CARDINAL
taxlaw-2841	907	10	tax l. rev	PERSON
taxlaw-2841	907	11	323	CARDINAL
taxlaw-2841	907	12	325	CARDINAL
taxlaw-2841	907	13	2012	DATE
taxlaw-2841	908	1	2017	CARDINAL
taxlaw-2841	908	2	47	CARDINAL
taxlaw-2841	909	1	u.s.	GPE
taxlaw-2841	911	1	u.s.	GPE
taxlaw-2841	911	2	u.s.	GPE
taxlaw-2841	912	1	u.s.	GPE
taxlaw-2841	913	1	the united states	GPE
taxlaw-2841	915	1	u.s.	GPE
taxlaw-2841	915	2	15%	PERCENT
taxlaw-2841	915	3	oecd	ORG
taxlaw-2841	916	1	u.s.	GPE
taxlaw-2841	916	2	u.s.	GPE
taxlaw-2841	916	3	u.s.	GPE
taxlaw-2841	917	1	u.s.	GPE
taxlaw-2841	918	1	6	CARDINAL
taxlaw-2841	921	1	one	CARDINAL
taxlaw-2841	921	2	more than 30%	PERCENT
taxlaw-2841	922	1	182	CARDINAL
taxlaw-2841	922	2	reuven s. avi-yonah & yaron	PERSON
taxlaw-2841	922	3	u.s.	GPE
taxlaw-2841	922	4	eu multinationals	ORG
taxlaw-2841	922	5	65	CARDINAL
taxlaw-2841	922	6	tax l. rev	PERSON
taxlaw-2841	922	7	375	CARDINAL
taxlaw-2841	922	8	377	CARDINAL
taxlaw-2841	922	9	brian j. arnold	PERSON
taxlaw-2841	922	10	u.s.	GPE
taxlaw-2841	922	11	65	CARDINAL
taxlaw-2841	922	12	tax l. rev	PERSON
taxlaw-2841	922	13	473	CARDINAL
taxlaw-2841	922	14	2012	DATE
taxlaw-2841	922	15	melissa costa &	ORG
taxlaw-2841	922	16	jennifer gravelle	PERSON
taxlaw-2841	922	17	65	CARDINAL
taxlaw-2841	922	18	tax l. rev	PERSON
taxlaw-2841	922	19	391	CARDINAL
taxlaw-2841	922	20	408	CARDINAL
taxlaw-2841	922	21	2012	DATE
taxlaw-2841	923	1	183	CARDINAL
taxlaw-2841	923	2	edward kleinbard	PERSON
taxlaw-2841	923	3	144	CARDINAL
taxlaw-2841	923	4	1055	CARDINAL
taxlaw-2841	923	5	2014	DATE
taxlaw-2841	924	1	184	CARDINAL
taxlaw-2841	924	2	kevin s. markle &	PERSON
taxlaw-2841	924	3	douglas a. shackelford	PERSON
taxlaw-2841	924	4	65	CARDINAL
taxlaw-2841	924	5	tax l. rev	PERSON
taxlaw-2841	924	6	415	CARDINAL
taxlaw-2841	924	7	415	CARDINAL
taxlaw-2841	924	8	2012	DATE
taxlaw-2841	925	1	48	CARDINAL
taxlaw-2841	928	1	american	NORP
taxlaw-2841	928	2	the united states	GPE
taxlaw-2841	930	1	15%	PERCENT
taxlaw-2841	930	2	first	ORDINAL
taxlaw-2841	933	1	185	CARDINAL
taxlaw-2841	935	1	sept. 28	DATE
taxlaw-2841	935	2	2016	DATE
taxlaw-2841	937	1	sept. 28	DATE
taxlaw-2841	937	2	2016	DATE
taxlaw-2841	939	1	sept. 28	DATE
taxlaw-2841	939	2	2016	DATE
taxlaw-2841	939	3	sept. 28	DATE
taxlaw-2841	939	4	2016	DATE
taxlaw-2841	939	5	http://taxfoundation.org/blog	PERSON
taxlaw-2841	940	1	sept. 28	DATE
taxlaw-2841	940	2	2016	DATE
taxlaw-2841	940	3	forstater & vijaya ramachandran	ORG
taxlaw-2841	940	4	ctr	GPE
taxlaw-2841	942	1	jul. 12, 2015	DATE
taxlaw-2841	945	1	186	CARDINAL
taxlaw-2841	950	1	15, 2015	DATE
taxlaw-2841	952	1	187	CARDINAL
taxlaw-2841	952	2	white house	ORG
taxlaw-2841	952	3	national small business week	ORG
taxlaw-2841	952	4	may 12, 2014	DATE
taxlaw-2841	952	5	eyal-cohen	ORG
taxlaw-2841	952	6	congress	ORG
taxlaw-2841	952	7	43	CARDINAL
taxlaw-2841	952	8	j. 1 (	ORG
taxlaw-2841	952	9	2012	DATE
taxlaw-2841	952	10	eyal-cohen	ORG
taxlaw-2841	952	11	98	CARDINAL
taxlaw-2841	952	12	iowa	GPE
taxlaw-2841	952	13	1041	CARDINAL
taxlaw-2841	952	14	2013	DATE
taxlaw-2841	952	15	eyal-cohen	ORG
taxlaw-2841	952	16	55	CARDINAL
taxlaw-2841	952	17	l. rev	PERSON
taxlaw-2841	953	1	719	CARDINAL
taxlaw-2841	953	2	2014	DATE
taxlaw-2841	954	1	ronald f. wilson	PERSON
taxlaw-2841	954	2	american	NORP
taxlaw-2841	954	3	37	CARDINAL
taxlaw-2841	954	4	s. tex	PERSON
taxlaw-2841	954	5	l. rev	PERSON
taxlaw-2841	954	6	15	CARDINAL
taxlaw-2841	954	7	28	DATE
taxlaw-2841	954	8	irwin l. kellner	PERSON
taxlaw-2841	954	9	n.y.	GPE
taxlaw-2841	954	10	jun. 24, 1984	DATE
taxlaw-2841	954	11	mansel g. blackford	PERSON
taxlaw-2841	954	12	america	GPE
taxlaw-2841	954	13	2d	DATE
taxlaw-2841	954	14	2003	DATE
taxlaw-2841	955	1	2017	CARDINAL
taxlaw-2841	955	2	49	CARDINAL
taxlaw-2841	959	1	u.s.	GPE
taxlaw-2841	960	1	7	CARDINAL
taxlaw-2841	961	1	188	CARDINAL
taxlaw-2841	963	1	the twenty-first century	DATE
taxlaw-2841	969	1	8	CARDINAL
taxlaw-2841	969	2	188	CARDINAL
taxlaw-2841	969	3	thomas horst	PERSON
taxlaw-2841	969	4	94	CARDINAL
taxlaw-2841	969	5	q.j.	GPE
taxlaw-2841	970	1	793-798	CARDINAL
taxlaw-2841	970	2	1980	DATE
taxlaw-2841	970	3	thomas horst	PERSON
taxlaw-2841	970	4	97	CARDINAL
taxlaw-2841	970	5	q.j.	GPE
taxlaw-2841	971	1	381	CARDINAL
taxlaw-2841	971	2	1982	DATE
taxlaw-2841	971	3	michael keen & hannu piekkola	ORG
taxlaw-2841	971	4	99	CARDINAL
taxlaw-2841	971	5	scandinavian	NORP
taxlaw-2841	971	6	j. econ	PERSON
taxlaw-2841	972	1	447	CARDINAL
taxlaw-2841	972	2	1997	DATE
taxlaw-2841	972	3	joel slemrod et al	PERSON
taxlaw-2841	972	4	65	CARDINAL
taxlaw-2841	972	5	j. pub.	ORG
taxlaw-2841	974	1	163	CARDINAL
taxlaw-2841	974	2	1997	DATE
taxlaw-2841	974	3	james r. hines jr.	PERSON
taxlaw-2841	974	4	52	CARDINAL
taxlaw-2841	975	1	j. 385 (	PERSON
taxlaw-2841	975	2	1999	DATE
taxlaw-2841	975	3	michael keen & david wildasin	PERSON
taxlaw-2841	975	4	94	CARDINAL
taxlaw-2841	977	1	rev	PERSON
taxlaw-2841	978	1	259	CARDINAL
taxlaw-2841	978	2	2004	DATE
taxlaw-2841	979	1	james hines	PERSON
taxlaw-2841	979	2	62	CARDINAL
taxlaw-2841	980	1	l. rev	PERSON
taxlaw-2841	980	2	269	CARDINAL
taxlaw-2841	980	3	2009	DATE
taxlaw-2841	981	1	50	CARDINAL
taxlaw-2841	981	2	columbia	ORG
taxlaw-2841	981	3	obama	PERSON
taxlaw-2841	981	4	january 12, 2016	DATE
taxlaw-2841	983	1	10%	PERCENT
taxlaw-2841	988	1	79% to 17%	PERCENT
taxlaw-2841	988	2	american	NORP
taxlaw-2841	988	3	the united states	GPE
taxlaw-2841	989	1	82% to 9%	PERCENT
taxlaw-2841	991	1	xu	PERSON
taxlaw-2841	992	1	americans	NORP
taxlaw-2841	993	1	americans	NORP
taxlaw-2841	993	2	irs	ORG
taxlaw-2841	994	1	greek	NORP
taxlaw-2841	996	1	191	CARDINAL
taxlaw-2841	997	1	two	CARDINAL
taxlaw-2841	1000	1	obama	PERSON
taxlaw-2841	1001	1	189	CARDINAL
taxlaw-2841	1001	2	house	ORG
taxlaw-2841	1001	3	paul ryan	PERSON
taxlaw-2841	1001	4	the upcoming year	DATE
taxlaw-2841	1002	1	last month	DATE
taxlaw-2841	1002	2	congress	ORG
taxlaw-2841	1005	1	jeffrey kupfer et al	PERSON
taxlaw-2841	1005	2	2016	DATE
taxlaw-2841	1005	3	cnbc	ORG
taxlaw-2841	1005	4	jan. 21	DATE
taxlaw-2841	1005	5	2016	DATE
taxlaw-2841	1005	6	2:44 pm) http://www.cnbc.com/2016/01/21/how-tax-reform-can-get-done-in-2016commentary.html	TIME
taxlaw-2841	1006	1	john harwood	PERSON
taxlaw-2841	1006	2	n.y.	GPE
taxlaw-2841	1006	3	feb. 2	DATE
taxlaw-2841	1006	4	2016	DATE
taxlaw-2841	1007	1	190	CARDINAL
taxlaw-2841	1007	2	americans	NORP
taxlaw-2841	1007	3	jul. 21, 2014	DATE
taxlaw-2841	1009	1	191	CARDINAL
taxlaw-2841	1009	2	reuven s. avi-yonah &	PERSON
taxlaw-2841	1009	3	haiyan xu	PERSON
taxlaw-2841	1011	1	l. rev	PERSON
taxlaw-2841	1012	1	2016	DATE
taxlaw-2841	1014	1	2017	CARDINAL
taxlaw-2841	1014	2	51	CARDINAL
taxlaw-2841	1014	3	10%	PERCENT
taxlaw-2841	1016	1	republicans	NORP
taxlaw-2841	1016	2	democrats	NORP
taxlaw-2841	1017	1	republicans	NORP
taxlaw-2841	1017	2	25%	PERCENT
taxlaw-2841	1018	1	15%	PERCENT
taxlaw-2841	1018	2	10%	PERCENT
taxlaw-2841	1019	1	15%	PERCENT
taxlaw-2841	1022	1	democrats	NORP
taxlaw-2841	1027	1	congress	ORG
taxlaw-2841	1028	1	9	CARDINAL
taxlaw-2841	1028	2	the united states	GPE
taxlaw-2841	1029	1	the united states	GPE
taxlaw-2841	1031	1	u.s.	GPE
taxlaw-2841	1032	1	u.s.	GPE
taxlaw-2841	1034	1	u.s.	GPE
taxlaw-2841	1037	1	the united states	GPE
taxlaw-2841	1037	2	europe	LOC
taxlaw-2841	1039	1	192	CARDINAL
taxlaw-2841	1039	2	reuven s. avi-yonah	PERSON
taxlaw-2841	1041	1	l. &	ORG
taxlaw-2841	1042	1	463	CARDINAL
taxlaw-2841	1044	1	52	CARDINAL
taxlaw-2841	1046	1	u.s.	GPE
taxlaw-2841	1047	1	u.s.	GPE
taxlaw-2841	1047	2	oecd	ORG
taxlaw-2841	1047	3	oecd	ORG
taxlaw-2841	1048	1	u.s.	GPE
taxlaw-2841	1048	2	eu	ORG
taxlaw-2841	1048	3	eu	ORG
taxlaw-2841	1048	4	eu	ORG
taxlaw-2841	1048	5	january 28	DATE
taxlaw-2841	1048	6	2016.194	CARDINAL
taxlaw-2841	1048	7	u.s.	GPE
taxlaw-2841	1048	8	recent years	DATE
taxlaw-2841	1049	1	u.s.	GPE
taxlaw-2841	1050	1	u.s.	GPE
taxlaw-2841	1050	2	u.s.	GPE
taxlaw-2841	1051	1	u.s.	GPE
taxlaw-2841	1051	2	the united states	GPE
taxlaw-2841	1051	3	the twenty-first century	DATE
taxlaw-2841	1052	1	c. comparisons	PERSON
taxlaw-2841	1052	2	1	CARDINAL
taxlaw-2841	1053	1	obama	PERSON
taxlaw-2841	1053	2	19%	PERCENT
taxlaw-2841	1053	3	2016	CARDINAL
taxlaw-2841	1053	4	obama	PERSON
taxlaw-2841	1053	5	one	CARDINAL
taxlaw-2841	1053	6	14%	PERCENT
taxlaw-2841	1053	7	19%	PERCENT
taxlaw-2841	1057	1	first	ORDINAL
taxlaw-2841	1057	2	obama	PERSON
taxlaw-2841	1058	1	second	ORDINAL
taxlaw-2841	1058	2	obama	PERSON
taxlaw-2841	1059	1	third	ORDINAL
taxlaw-2841	1059	2	obama	PERSON
taxlaw-2841	1059	3	american	NORP
taxlaw-2841	1060	1	fourth	ORDINAL
taxlaw-2841	1060	2	obama	PERSON
taxlaw-2841	1060	3	193	CARDINAL
taxlaw-2841	1060	4	9	CARDINAL
taxlaw-2841	1060	5	112	CARDINAL
taxlaw-2841	1060	6	194	CARDINAL
taxlaw-2841	1061	1	six	CARDINAL
taxlaw-2841	1062	1	jun. 2015	DATE
taxlaw-2841	1063	1	jan. 2016	DATE
taxlaw-2841	1064	1	http://perma.cc/b5jt-a45r	CARDINAL
taxlaw-2841	1065	1	2017	CARDINAL
taxlaw-2841	1065	2	53	CARDINAL
taxlaw-2841	1067	1	15%	PERCENT
taxlaw-2841	1068	1	obama	PERSON
taxlaw-2841	1068	2	u.s.	GPE
taxlaw-2841	1068	3	19%	PERCENT
taxlaw-2841	1068	4	14%	PERCENT
taxlaw-2841	1069	1	september 25, 2015	DATE
taxlaw-2841	1069	2	twenty-four	CARDINAL
taxlaw-2841	1069	3	2	CARDINAL
taxlaw-2841	1070	1	shay	ORG
taxlaw-2841	1070	2	fleming & peroni	ORG
taxlaw-2841	1070	3	obama	PERSON
taxlaw-2841	1070	4	stephen shay	PERSON
taxlaw-2841	1070	5	clifton fleming	PERSON
taxlaw-2841	1070	6	robert peroni	PERSON
taxlaw-2841	1070	7	obama	PERSON
taxlaw-2841	1070	8	u.s.	GPE
taxlaw-2841	1071	1	196	CARDINAL
taxlaw-2841	1072	1	u.s.	GPE
taxlaw-2841	1075	1	u.s.	GPE
taxlaw-2841	1075	2	u.s.	GPE
taxlaw-2841	1077	1	959	CARDINAL
taxlaw-2841	1077	2	961	CARDINAL
taxlaw-2841	1077	3	second	ORDINAL
taxlaw-2841	1078	1	u.s.	GPE
taxlaw-2841	1080	1	second	ORDINAL
taxlaw-2841	1085	1	u.s.	GPE
taxlaw-2841	1085	2	195	CARDINAL
taxlaw-2841	1085	3	24	CARDINAL
taxlaw-2841	1085	4	congress	ORG
taxlaw-2841	1086	1	sept. 25, 2015	DATE
taxlaw-2841	1087	1	196	CARDINAL
taxlaw-2841	1087	2	shay	ORG
taxlaw-2841	1087	3	supra	PERSON
taxlaw-2841	1087	4	31	CARDINAL
taxlaw-2841	1087	5	197	CARDINAL
taxlaw-2841	1088	1	722-23	CARDINAL
taxlaw-2841	1089	1	54	CARDINAL
taxlaw-2841	1090	1	u.s.	GPE
taxlaw-2841	1091	1	u.s.	GPE
taxlaw-2841	1091	2	u.s.	GPE
taxlaw-2841	1092	1	3	CARDINAL
taxlaw-2841	1092	2	grubert	PERSON
taxlaw-2841	1092	3	four	CARDINAL
taxlaw-2841	1093	1	first	ORDINAL
taxlaw-2841	1094	1	second	ORDINAL
taxlaw-2841	1095	1	third	ORDINAL
taxlaw-2841	1096	1	fourth	ORDINAL
taxlaw-2841	1098	1	1	CARDINAL
taxlaw-2841	1104	1	american	NORP
taxlaw-2841	1104	2	american	NORP
taxlaw-2841	1105	1	198	CARDINAL
taxlaw-2841	1105	2	grubert supra	PERSON
taxlaw-2841	1105	3	32	CARDINAL
taxlaw-2841	1105	4	55 2	CARDINAL
taxlaw-2841	1110	1	oecd	ORG
taxlaw-2841	1111	1	oecd	ORG
taxlaw-2841	1112	1	199 vi	QUANTITY
taxlaw-2841	1112	2	the united states	GPE
taxlaw-2841	1115	1	twenty-first century	DATE
taxlaw-2841	1115	2	american	NORP
taxlaw-2841	1116	1	the united states	GPE
taxlaw-2841	1117	1	u.s.	GPE
taxlaw-2841	1117	2	15%	PERCENT
taxlaw-2841	1117	3	u.s.	GPE
taxlaw-2841	1117	4	irs	ORG
taxlaw-2841	1119	1	american	NORP
taxlaw-2841	1120	1	u.s.	GPE
taxlaw-2841	1121	1	199	CARDINAL
taxlaw-2841	1121	2	oecd	ORG
taxlaw-2841	1121	3	6 2015	CARDINAL
taxlaw-2841	1121	4	85-88	PERCENT