id	sid	eid	entity	type
taxlaw-2867	1	1	chinese	NORP
taxlaw-2867	1	2	cameron rotblat*	PERSON
taxlaw-2867	1	3	oecd	ORG
taxlaw-2867	1	4	china	GPE
taxlaw-2867	2	1	china	GPE
taxlaw-2867	2	2	chinese	NORP
taxlaw-2867	3	1	china	GPE
taxlaw-2867	4	1	china	GPE
taxlaw-2867	5	1	chinese	NORP
taxlaw-2867	5	2	the communist party’s	ORG
taxlaw-2867	5	3	chinese	NORP
taxlaw-2867	5	4	china	GPE
taxlaw-2867	6	1	china	GPE
taxlaw-2867	6	2	chinese	NORP
taxlaw-2867	7	1	oecd	ORG
taxlaw-2867	8	1	2018	DATE
taxlaw-2867	8	2	yale	ORG
taxlaw-2867	9	1	michael j. graetz	PERSON
taxlaw-2867	11	1	i. introduction	PERSON
taxlaw-2867	12	1	79 ii	TIME
taxlaw-2867	13	1	83	CARDINAL
taxlaw-2867	13	2	83	CARDINAL
taxlaw-2867	13	3	b. tax competition	PERSON
taxlaw-2867	13	4	85	CARDINAL
taxlaw-2867	13	5	87 iii	QUANTITY
taxlaw-2867	14	1	chinese	NORP
taxlaw-2867	14	2	88 a.	PERSON
taxlaw-2867	14	3	mao	PERSON
taxlaw-2867	14	4	88	CARDINAL
taxlaw-2867	14	5	b. china’s	ORG
taxlaw-2867	14	6	87	CARDINAL
taxlaw-2867	15	1	chinese	NORP
taxlaw-2867	16	1	96	CARDINAL
taxlaw-2867	16	2	a. sasac	PERSON
taxlaw-2867	16	3	chinese	NORP
taxlaw-2867	16	4	96	CARDINAL
taxlaw-2867	16	5	b. soes	PERSON
taxlaw-2867	16	6	china	GPE
taxlaw-2867	16	7	103	CARDINAL
taxlaw-2867	16	8	107	CARDINAL
taxlaw-2867	16	9	chinese	NORP
taxlaw-2867	16	10	111 a.	PERSON
taxlaw-2867	16	11	chinese	NORP
taxlaw-2867	16	12	111	CARDINAL
taxlaw-2867	16	13	117	CARDINAL
taxlaw-2867	16	14	123	CARDINAL
taxlaw-2867	16	15	d.	NORP
taxlaw-2867	16	16	126 vi	PERSON
taxlaw-2867	17	1	136 2018	CARDINAL
taxlaw-2867	17	2	79	CARDINAL
taxlaw-2867	17	3	chinese	NORP
taxlaw-2867	17	4	i. introduction	PERSON
taxlaw-2867	17	5	may 2017	DATE
taxlaw-2867	17	6	chinese	NORP
taxlaw-2867	18	1	china	GPE
taxlaw-2867	18	2	60	CARDINAL
taxlaw-2867	18	3	roughly one-third	CARDINAL
taxlaw-2867	18	4	economy.1	TIME
taxlaw-2867	18	5	chinese	NORP
taxlaw-2867	18	6	the century	DATE
taxlaw-2867	18	7	2.0.”2	DATE
taxlaw-2867	18	8	china	GPE
taxlaw-2867	18	9	investment.4 one month later	DATE
taxlaw-2867	18	10	the 1920s	DATE
taxlaw-2867	19	1	june 7, 2017	DATE
taxlaw-2867	19	2	70	CARDINAL
taxlaw-2867	19	3	g-20	GPE
taxlaw-2867	19	4	oecd	ORG
taxlaw-2867	20	1	7	CARDINAL
taxlaw-2867	20	2	1	CARDINAL
taxlaw-2867	20	3	jessica meyers	PERSON
taxlaw-2867	20	4	china	GPE
taxlaw-2867	20	5	two-day	DATE
taxlaw-2867	20	6	l.a. times	ORG
taxlaw-2867	20	7	may 12, 2017	DATE
taxlaw-2867	20	8	http://www.latimes.com/world/asia/la-fg-china-belt-road-2017-htmlstory.html	PERSON
taxlaw-2867	21	1	jane perlez & keith	ORG
taxlaw-2867	21	2	china	GPE
taxlaw-2867	21	3	n.y. times	ORG
taxlaw-2867	21	4	14	DATE
taxlaw-2867	21	5	2017	DATE
taxlaw-2867	21	6	https://www.nytimes.com/2017/05/14/world/asia/xi-jinping-one-belt-one-roadchina.html	PRODUCT
taxlaw-2867	23	1	2	CARDINAL
taxlaw-2867	23	2	charles clover	PERSON
taxlaw-2867	23	3	sherry fei ju &	PERSON
taxlaw-2867	23	4	lucy hornby	PERSON
taxlaw-2867	23	5	china	GPE
taxlaw-2867	23	6	the century	DATE
taxlaw-2867	24	1	14	DATE
taxlaw-2867	24	2	2017	DATE
taxlaw-2867	25	1	china	GPE
taxlaw-2867	25	2	daily	DATE
taxlaw-2867	25	3	13	DATE
taxlaw-2867	25	4	2017	DATE
taxlaw-2867	26	1	china	GPE
taxlaw-2867	26	2	march 26, 2017	DATE
taxlaw-2867	28	1	3	CARDINAL
taxlaw-2867	28	2	wayne m. morrison	PERSON
taxlaw-2867	28	3	cong.	ORG
taxlaw-2867	29	1	rl33534	GPE
taxlaw-2867	29	2	china	GPE
taxlaw-2867	29	3	the united states	GPE
taxlaw-2867	29	4	2015	CARDINAL
taxlaw-2867	29	5	noah smith	PERSON
taxlaw-2867	29	6	1	CARDINAL
taxlaw-2867	30	1	u.s.	GPE
taxlaw-2867	30	2	bloomberg	ORG
taxlaw-2867	30	3	oct 18, 2017	DATE
taxlaw-2867	30	4	u.s.	GPE
taxlaw-2867	30	5	chinese	NORP
taxlaw-2867	31	1	4	CARDINAL
taxlaw-2867	31	2	michael holtz	PERSON
taxlaw-2867	31	3	one	CARDINAL
taxlaw-2867	31	4	one	CARDINAL
taxlaw-2867	31	5	china	GPE
taxlaw-2867	31	6	christian	NORP
taxlaw-2867	31	7	2017	DATE
taxlaw-2867	32	1	1	CARDINAL
taxlaw-2867	32	2	5	CARDINAL
taxlaw-2867	32	3	itai grinberg	PERSON
taxlaw-2867	33	1	104 geo	QUANTITY
taxlaw-2867	33	2	1137	CARDINAL
taxlaw-2867	33	3	1140	DATE
taxlaw-2867	33	4	2016	DATE
taxlaw-2867	33	5	itai grinberg & joost pauwelyn	ORG
taxlaw-2867	33	6	oecd	ORG
taxlaw-2867	34	1	oct 28, 2015	DATE
taxlaw-2867	36	1	6	CARDINAL
taxlaw-2867	37	1	co-operation & dev	ORG
taxlaw-2867	38	1	oecd	ORG
taxlaw-2867	38	2	http://www.oecd.org/tax/beps/ground-breaking-multilateral-beps-convention-will-closetax-treaty-loopholes.htm	ORG
taxlaw-2867	39	1	7	CARDINAL
taxlaw-2867	40	1	co-operation & dev	ORG
taxlaw-2867	41	1	oecd	ORG
taxlaw-2867	43	1	80	CARDINAL
taxlaw-2867	44	1	vol.10:1 columbia journal of tax law economic	ORG
taxlaw-2867	45	1	9	CARDINAL
taxlaw-2867	45	2	oecd	ORG
taxlaw-2867	45	3	g-20	GPE
taxlaw-2867	45	4	non-oecd	ORG
taxlaw-2867	45	5	brazil	GPE
taxlaw-2867	45	6	russia	GPE
taxlaw-2867	45	7	india	GPE
taxlaw-2867	45	8	china	GPE
taxlaw-2867	45	9	south africa	GPE
taxlaw-2867	45	10	oecd	ORG
taxlaw-2867	45	11	china	GPE
taxlaw-2867	46	1	the past decade	DATE
taxlaw-2867	46	2	china	GPE
taxlaw-2867	46	3	china	GPE
taxlaw-2867	46	4	china	GPE
taxlaw-2867	47	1	reuven s. avi-yonah	PERSON
taxlaw-2867	47	2	haiyan xu	PERSON
taxlaw-2867	47	3	china	GPE
taxlaw-2867	48	1	jinyan li	PERSON
taxlaw-2867	48	2	china	GPE
taxlaw-2867	49	1	china	GPE
taxlaw-2867	49	2	brics	GPE
taxlaw-2867	49	3	reform.17 yariv	ORG
taxlaw-2867	49	4	china	GPE
taxlaw-2867	49	5	india	GPE
taxlaw-2867	49	6	8	CARDINAL
taxlaw-2867	51	1	co-operation & dev	ORG
taxlaw-2867	52	1	oecd	ORG
taxlaw-2867	52	2	oecd/g20	ORG
taxlaw-2867	54	1	9	CARDINAL
taxlaw-2867	54	2	michael j. graetz	PERSON
taxlaw-2867	54	3	271	CARDINAL
taxlaw-2867	54	4	2016	DATE
taxlaw-2867	54	5	16	CARDINAL
taxlaw-2867	54	6	fla	GPE
taxlaw-2867	55	1	55	DATE
taxlaw-2867	55	2	2014	DATE
taxlaw-2867	55	3	reuven s. avi-yonah &	PERSON
taxlaw-2867	55	4	haiyan xu	PERSON
taxlaw-2867	55	5	10	CARDINAL
taxlaw-2867	55	6	erasmus l. rev	PERSON
taxlaw-2867	55	7	3 (2017	CARDINAL
taxlaw-2867	55	8	oct. 15, 2015	DATE
taxlaw-2867	57	1	10	CARDINAL
taxlaw-2867	57	2	grinberg	PERSON
taxlaw-2867	57	3	supra	PERSON
taxlaw-2867	57	4	5	CARDINAL
taxlaw-2867	57	5	1146	CARDINAL
taxlaw-2867	58	1	11	CARDINAL
taxlaw-2867	58	2	arthur j. cockfield	PERSON
taxlaw-2867	58	3	oecd	ORG
taxlaw-2867	58	4	8	CARDINAL
taxlaw-2867	58	5	yale j.l. & tech	ORG
taxlaw-2867	58	6	136	CARDINAL
taxlaw-2867	58	7	2006	DATE
taxlaw-2867	58	8	2.a	CARDINAL
taxlaw-2867	58	9	12	CARDINAL
taxlaw-2867	60	1	co-operation & dev	ORG
taxlaw-2867	61	1	oecd	ORG
taxlaw-2867	62	1	diane m. ring	PERSON
taxlaw-2867	62	2	2016	CARDINAL
taxlaw-2867	62	3	byu l. rev 1767	PERSON
taxlaw-2867	62	4	2017	CARDINAL
taxlaw-2867	64	1	sissie fung	PERSON
taxlaw-2867	64	2	10	CARDINAL
taxlaw-2867	64	3	erasmus l. rev	PERSON
taxlaw-2867	64	4	76	DATE
taxlaw-2867	64	5	2017	CARDINAL
taxlaw-2867	65	1	13	CARDINAL
taxlaw-2867	65	2	andrew p. morriss &	PERSON
taxlaw-2867	65	3	lotta moberg	PERSON
taxlaw-2867	65	4	oecd	ORG
taxlaw-2867	65	5	4	CARDINAL
taxlaw-2867	66	1	j. tax l. 1	PERSON
taxlaw-2867	66	2	56	DATE
taxlaw-2867	66	3	2012-2013	DATE
taxlaw-2867	66	4	china	GPE
taxlaw-2867	66	5	china	GPE
taxlaw-2867	66	6	oecd	ORG
taxlaw-2867	66	7	thomas ecker &	PERSON
taxlaw-2867	66	8	jieyin tang	PERSON
taxlaw-2867	66	9	5	CARDINAL
taxlaw-2867	66	10	6	DATE
taxlaw-2867	66	11	7	DATE
taxlaw-2867	66	12	8	DATE
taxlaw-2867	66	13	9	DATE
taxlaw-2867	66	14	14	CARDINAL
taxlaw-2867	66	15	oecd	ORG
taxlaw-2867	66	16	europe	LOC
taxlaw-2867	66	17	michael lang	PERSON
taxlaw-2867	66	18	liu & gongliang tang eds.	ORG
taxlaw-2867	66	19	2010	DATE
taxlaw-2867	66	20	chinese	NORP
taxlaw-2867	66	21	china	GPE
taxlaw-2867	66	22	the next century	DATE
taxlaw-2867	67	1	14	CARDINAL
taxlaw-2867	67	2	jinyan li	PERSON
taxlaw-2867	67	3	china	GPE
taxlaw-2867	67	4	126	CARDINAL
taxlaw-2867	67	5	2016	DATE
taxlaw-2867	67	6	15	CARDINAL
taxlaw-2867	67	7	reuven s. avi-yonah &	PERSON
taxlaw-2867	67	8	haiyan xu	PERSON
taxlaw-2867	67	9	china	GPE
taxlaw-2867	67	10	140	CARDINAL
taxlaw-2867	67	11	2017	DATE
taxlaw-2867	69	1	16 li	PERSON
taxlaw-2867	69	2	supra	PERSON
taxlaw-2867	69	3	14	CARDINAL
taxlaw-2867	69	4	17	CARDINAL
taxlaw-2867	69	5	12	CARDINAL
taxlaw-2867	69	6	1793	DATE
taxlaw-2867	70	1	81	CARDINAL
taxlaw-2867	70	2	chinese	NORP
taxlaw-2867	70	3	oecd	ORG
taxlaw-2867	71	1	china	GPE
taxlaw-2867	72	1	china	GPE
taxlaw-2867	72	2	chinese	NORP
taxlaw-2867	73	1	oecd	ORG
taxlaw-2867	73	2	un	ORG
taxlaw-2867	73	3	china	GPE
taxlaw-2867	73	4	wei cui	PERSON
taxlaw-2867	73	5	ji li	PERSON
taxlaw-2867	73	6	english	LANGUAGE
taxlaw-2867	73	7	chinese	NORP
taxlaw-2867	73	8	chinese	NORP
taxlaw-2867	74	1	cui	PERSON
taxlaw-2867	74	2	li	PERSON
taxlaw-2867	75	1	chinese	NORP
taxlaw-2867	75	2	u.s.	GPE
taxlaw-2867	75	3	chinese	NORP
taxlaw-2867	75	4	the past two decades	DATE
taxlaw-2867	75	5	2017	CARDINAL
taxlaw-2867	75	6	chinese	NORP
taxlaw-2867	75	7	18	CARDINAL
taxlaw-2867	75	8	pasquale pistone	PERSON
taxlaw-2867	75	9	brics	GPE
taxlaw-2867	75	10	brics	GPE
taxlaw-2867	75	11	12	CARDINAL
taxlaw-2867	75	12	517	CARDINAL
taxlaw-2867	75	13	41	CARDINAL
taxlaw-2867	76	1	j. int'l l. 973	PERSON
taxlaw-2867	76	2	1026	DATE
taxlaw-2867	76	3	2016	CARDINAL
taxlaw-2867	77	1	19	CARDINAL
taxlaw-2867	77	2	51-57	CARDINAL
taxlaw-2867	77	3	reuven s. avi-yonah	PERSON
taxlaw-2867	77	4	omri marian & nicola	ORG
taxlaw-2867	77	5	166	CARDINAL
taxlaw-2867	77	6	2010	DATE
taxlaw-2867	77	7	donald.	PERSON
taxlaw-2867	77	8	r. whittaker	PERSON
taxlaw-2867	78	1	u.n.	ORG
taxlaw-2867	78	2	u.s.	GPE
taxlaw-2867	78	3	8	CARDINAL
taxlaw-2867	78	4	j. int'l l. & com	ORG
taxlaw-2867	79	1	39	CARDINAL
taxlaw-2867	79	2	1982	DATE
taxlaw-2867	80	1	20	CARDINAL
taxlaw-2867	80	2	kelle s. tsai &	ORG
taxlaw-2867	80	3	barry naughton	PERSON
taxlaw-2867	80	4	chinese	NORP
taxlaw-2867	80	5	barry naughton & kellee s. tsai eds.	ORG
taxlaw-2867	80	6	2015	DATE
taxlaw-2867	80	7	seven	CARDINAL
taxlaw-2867	80	8	chinese	NORP
taxlaw-2867	80	9	li-wen lin & curtis j. milhaupt	PERSON
taxlaw-2867	80	10	china	GPE
taxlaw-2867	80	11	65	CARDINAL
taxlaw-2867	80	12	stan	PERSON
taxlaw-2867	81	1	l. rev	PERSON
taxlaw-2867	82	1	697	CARDINAL
taxlaw-2867	82	2	2013	DATE
taxlaw-2867	82	3	chinese	NORP
taxlaw-2867	83	1	21	CARDINAL
taxlaw-2867	83	2	5	CARDINAL
taxlaw-2867	84	1	22	CARDINAL
taxlaw-2867	84	2	wei cui	PERSON
taxlaw-2867	84	3	52	CARDINAL
taxlaw-2867	84	4	810	CARDINAL
taxlaw-2867	84	5	2016	CARDINAL
taxlaw-2867	85	1	23	CARDINAL
taxlaw-2867	85	2	lin	PERSON
taxlaw-2867	85	3	the united states	GPE
taxlaw-2867	86	1	lin & milhaupt	ORG
taxlaw-2867	86	2	20	CARDINAL
taxlaw-2867	86	3	757-758	MONEY
taxlaw-2867	86	4	curtis j. milhaupt & wentong	PERSON
taxlaw-2867	86	5	zheng	PERSON
taxlaw-2867	86	6	chinese	NORP
taxlaw-2867	86	7	103	CARDINAL
taxlaw-2867	87	1	l.j. 665	ORG
taxlaw-2867	87	2	708	CARDINAL
taxlaw-2867	88	1	chinese	NORP
taxlaw-2867	88	2	chinese	NORP
taxlaw-2867	89	1	24	CARDINAL
taxlaw-2867	89	2	4.b	CARDINAL
taxlaw-2867	90	1	82	CARDINAL
taxlaw-2867	91	1	vol.10:1 columbia journal of tax	ORG
taxlaw-2867	91	2	china	GPE
taxlaw-2867	91	3	chinese	NORP
taxlaw-2867	91	4	chinese	NORP
taxlaw-2867	91	5	china	GPE
taxlaw-2867	91	6	chinese	NORP
taxlaw-2867	91	7	chinese	NORP
taxlaw-2867	91	8	china	GPE
taxlaw-2867	92	1	china	GPE
taxlaw-2867	92	2	oecd	ORG
taxlaw-2867	93	1	first	ORDINAL
taxlaw-2867	93	2	china	GPE
taxlaw-2867	93	3	second	ORDINAL
taxlaw-2867	93	4	chinese	NORP
taxlaw-2867	93	5	chinese	NORP
taxlaw-2867	93	6	china	GPE
taxlaw-2867	93	7	chinese	NORP
taxlaw-2867	93	8	china	GPE
taxlaw-2867	93	9	chinese	NORP
taxlaw-2867	95	1	2	CARDINAL
taxlaw-2867	95	2	three	CARDINAL
taxlaw-2867	95	3	1	CARDINAL
taxlaw-2867	95	4	2	CARDINAL
taxlaw-2867	95	5	oecd	ORG
taxlaw-2867	95	6	3	CARDINAL
taxlaw-2867	96	1	3	CARDINAL
taxlaw-2867	96	2	china	GPE
taxlaw-2867	96	3	chinese	NORP
taxlaw-2867	97	1	4	CARDINAL
taxlaw-2867	97	2	chinese	NORP
taxlaw-2867	98	1	5	CARDINAL
taxlaw-2867	98	2	chinese	NORP
taxlaw-2867	98	3	china	GPE
taxlaw-2867	99	1	6	CARDINAL
taxlaw-2867	99	2	oecd	ORG
taxlaw-2867	100	1	25	CARDINAL
taxlaw-2867	100	2	lucy hornby	PERSON
taxlaw-2867	100	3	chinese	NORP
taxlaw-2867	101	1	aug. 9, 2017	DATE
taxlaw-2867	102	1	tom mitchell & gabriel	ORG
taxlaw-2867	102	2	china	GPE
taxlaw-2867	103	1	aug. 18,	DATE
taxlaw-2867	103	2	2017	DATE
taxlaw-2867	104	1	wu gong	PERSON
taxlaw-2867	104	2	1,700	CARDINAL
taxlaw-2867	104	3	2017	DATE
taxlaw-2867	104	4	https://www.caixinglobal.com/2017-05-10/101088332.html	GPE
taxlaw-2867	105	1	about 50	CARDINAL
taxlaw-2867	105	2	chinese	NORP
taxlaw-2867	105	3	nearly 1,700	CARDINAL
taxlaw-2867	105	4	the past three years	DATE
taxlaw-2867	105	5	26	CARDINAL
taxlaw-2867	105	6	ligang song	PERSON
taxlaw-2867	105	7	jidong yang & yongsheng zhang	ORG
taxlaw-2867	105	8	china	GPE
taxlaw-2867	105	9	19	CARDINAL
taxlaw-2867	105	10	china & world econ	ORG
taxlaw-2867	106	1	38 (2011	DATE
taxlaw-2867	106	2	chenyang xie	PERSON
taxlaw-2867	106	3	chinese	NORP
taxlaw-2867	106	4	85	CARDINAL
taxlaw-2867	106	5	2015	CARDINAL
taxlaw-2867	106	6	china	GPE
taxlaw-2867	107	1	27	CARDINAL
taxlaw-2867	107	2	4.b	CARDINAL
taxlaw-2867	108	1	28	CARDINAL
taxlaw-2867	108	2	5.b	CARDINAL
taxlaw-2867	108	3	29	CARDINAL
taxlaw-2867	108	4	5.c	CARDINAL
taxlaw-2867	108	5	30	CARDINAL
taxlaw-2867	108	6	5.d	CARDINAL
taxlaw-2867	108	7	83	CARDINAL
taxlaw-2867	108	8	chinese	NORP
taxlaw-2867	109	1	a. allocation	PERSON
taxlaw-2867	109	2	china	GPE
taxlaw-2867	109	3	first	ORDINAL
taxlaw-2867	109	4	three	CARDINAL
taxlaw-2867	110	1	china	GPE
taxlaw-2867	111	1	first	ORDINAL
taxlaw-2867	115	1	one	CARDINAL
taxlaw-2867	116	1	over 3,000	CARDINAL
taxlaw-2867	116	2	31	CARDINAL
taxlaw-2867	116	3	peggy b. musgrave	PERSON
taxlaw-2867	116	4	26	CARDINAL
taxlaw-2867	117	1	j. int’l l. 1335	PERSON
taxlaw-2867	117	2	1336	CARDINAL
taxlaw-2867	117	3	2001	DATE
taxlaw-2867	118	1	omri marian	PERSON
taxlaw-2867	118	2	54	CARDINAL
taxlaw-2867	118	3	l. rev	PERSON
taxlaw-2867	119	1	1613	CARDINAL
taxlaw-2867	119	2	2013	DATE
taxlaw-2867	121	1	32	CARDINAL
taxlaw-2867	121	2	peggy b. musgrave	PERSON
taxlaw-2867	121	3	the european union	ORG
taxlaw-2867	121	4	michael j. graetz	PERSON
taxlaw-2867	121	5	6	CARDINAL
taxlaw-2867	121	6	2003	DATE
taxlaw-2867	122	1	33	CARDINAL
taxlaw-2867	122	2	9	CARDINAL
taxlaw-2867	122	3	11	CARDINAL
taxlaw-2867	122	4	34	CARDINAL
taxlaw-2867	122	5	veronika daurer	PERSON
taxlaw-2867	122	6	12-17	CARDINAL
taxlaw-2867	122	7	2014	DATE
taxlaw-2867	122	8	supra	PERSON
taxlaw-2867	122	9	32	CARDINAL
taxlaw-2867	122	10	5	CARDINAL
taxlaw-2867	122	11	35	CARDINAL
taxlaw-2867	122	12	9	CARDINAL
taxlaw-2867	122	13	93-98	CARDINAL
taxlaw-2867	123	1	36	CARDINAL
taxlaw-2867	123	2	allison christians	PERSON
taxlaw-2867	123	3	beps	PERSON
taxlaw-2867	123	4	2016	CARDINAL
taxlaw-2867	123	5	byu l. rev	PERSON
taxlaw-2867	123	6	1603	CARDINAL
taxlaw-2867	123	7	1610	DATE
taxlaw-2867	123	8	2016	CARDINAL
taxlaw-2867	124	1	37	CARDINAL
taxlaw-2867	124	2	1612	CARDINAL
taxlaw-2867	125	1	38	CARDINAL
taxlaw-2867	125	2	reuven s. avi-yonah	PERSON
taxlaw-2867	125	3	99106	DATE
taxlaw-2867	125	4	karl p. sauvant & lisa e. sachs eds.	ORG
taxlaw-2867	125	5	2009	DATE
taxlaw-2867	125	6	2,500	CARDINAL
taxlaw-2867	125	7	2009	DATE
taxlaw-2867	126	1	vol.10:1 columbia journal of tax	ORG
taxlaw-2867	126	2	taxation.39	GPE
taxlaw-2867	127	1	1920s	DATE
taxlaw-2867	128	1	1928	DATE
taxlaw-2867	128	2	oecd	ORG
taxlaw-2867	128	3	un	ORG
taxlaw-2867	129	1	two	CARDINAL
taxlaw-2867	129	2	1920s	DATE
taxlaw-2867	132	1	oecd	ORG
taxlaw-2867	133	1	one	CARDINAL
taxlaw-2867	134	1	oecd	ORG
taxlaw-2867	134	2	countries.44	ORG
taxlaw-2867	134	3	un	ORG
taxlaw-2867	135	1	the 1940s	DATE
taxlaw-2867	135	2	j. arnold	PERSON
taxlaw-2867	135	3	3,000	CARDINAL
taxlaw-2867	135	4	2015	CARDINAL
taxlaw-2867	136	1	39	CARDINAL
taxlaw-2867	136	2	thomas rixen	PERSON
taxlaw-2867	136	3	84-116	CARDINAL
taxlaw-2867	137	1	40	CARDINAL
taxlaw-2867	137	2	reuven s. avi-yonah	PERSON
taxlaw-2867	137	3	h. david rosenbloom	PERSON
taxlaw-2867	137	4	52	CARDINAL
taxlaw-2867	137	5	167	CARDINAL
taxlaw-2867	137	6	16870	DATE
taxlaw-2867	137	7	2000	DATE
taxlaw-2867	137	8	supra	PERSON
taxlaw-2867	137	9	12	CARDINAL
taxlaw-2867	137	10	975	CARDINAL
taxlaw-2867	138	1	41	CARDINAL
taxlaw-2867	138	2	reuven s. avi-yonah	PERSON
taxlaw-2867	138	3	9	DATE
taxlaw-2867	138	4	2007	DATE
taxlaw-2867	138	5	supra	PERSON
taxlaw-2867	138	6	9	CARDINAL
taxlaw-2867	138	7	84	CARDINAL
taxlaw-2867	139	1	42	CARDINAL
taxlaw-2867	139	2	daurer	PERSON
taxlaw-2867	139	3	34	CARDINAL
taxlaw-2867	139	4	57	DATE
taxlaw-2867	139	5	christians	NORP
taxlaw-2867	139	6	supra	PERSON
taxlaw-2867	139	7	36	CARDINAL
taxlaw-2867	139	8	1613	CARDINAL
taxlaw-2867	140	1	43	CARDINAL
taxlaw-2867	140	2	daurer	PERSON
taxlaw-2867	140	3	34	CARDINAL
taxlaw-2867	140	4	23	CARDINAL
taxlaw-2867	141	1	44	DATE
taxlaw-2867	141	2	32	CARDINAL
taxlaw-2867	142	1	j. int’l'	PERSON
taxlaw-2867	142	2	l. & pol	ORG
taxlaw-2867	143	1	939	CARDINAL
taxlaw-2867	144	1	3.b	CARDINAL
taxlaw-2867	145	1	45	CARDINAL
taxlaw-2867	145	2	daurer	PERSON
taxlaw-2867	145	3	34	CARDINAL
taxlaw-2867	145	4	2	CARDINAL
taxlaw-2867	145	5	2018	DATE
taxlaw-2867	145	6	85	CARDINAL
taxlaw-2867	145	7	chinese	NORP
taxlaw-2867	145	8	mexico	GPE
taxlaw-2867	145	9	latin american	NORP
taxlaw-2867	146	1	”46a few years later in 1946	DATE
taxlaw-2867	146	2	london	GPE
taxlaw-2867	146	3	1963.47	CARDINAL
taxlaw-2867	146	4	the united nations	ORG
taxlaw-2867	146	5	1954.48	CARDINAL
taxlaw-2867	146	6	oecd	ORG
taxlaw-2867	146	7	1963	DATE
taxlaw-2867	146	8	1977	DATE
taxlaw-2867	146	9	1992	DATE
taxlaw-2867	146	10	oecd	ORG
taxlaw-2867	146	11	establishment.50	ORG
taxlaw-2867	146	12	1967	DATE
taxlaw-2867	146	13	un	ORG
taxlaw-2867	146	14	1980	DATE
taxlaw-2867	146	15	2001	DATE
taxlaw-2867	146	16	2011.52	CARDINAL
taxlaw-2867	146	17	un	ORG
taxlaw-2867	146	18	oecd	ORG
taxlaw-2867	146	19	un	ORG
taxlaw-2867	146	20	oecd	ORG
taxlaw-2867	147	1	”55	ORG
taxlaw-2867	147	2	un	ORG
taxlaw-2867	148	1	oecd	ORG
taxlaw-2867	148	2	brics	GPE
taxlaw-2867	151	1	56	DATE
taxlaw-2867	152	1	47	CARDINAL
taxlaw-2867	152	2	56	DATE
taxlaw-2867	152	3	48	CARDINAL
taxlaw-2867	152	4	223	CARDINAL
taxlaw-2867	152	5	2011	DATE
taxlaw-2867	153	1	49	DATE
taxlaw-2867	153	2	f. alfredo garcia	PERSON
taxlaw-2867	153	3	brics	GPE
taxlaw-2867	153	4	the un model convention	ORG
taxlaw-2867	153	5	brics	GPE
taxlaw-2867	153	6	12	CARDINAL
taxlaw-2867	153	7	393	CARDINAL
taxlaw-2867	153	8	daurer	ORG
taxlaw-2867	153	9	supra	PERSON
taxlaw-2867	153	10	34	CARDINAL
taxlaw-2867	153	11	56	CARDINAL
taxlaw-2867	153	12	50	CARDINAL
taxlaw-2867	155	1	co-operation & dev	ORG
taxlaw-2867	156	1	oecd	ORG
taxlaw-2867	156	2	dec. 18	DATE
taxlaw-2867	156	3	2017	DATE
taxlaw-2867	156	4	http://www.oecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-version20745419.htm	DATE
taxlaw-2867	158	1	51	CARDINAL
taxlaw-2867	158	2	whittaker	ORG
taxlaw-2867	158	3	19	CARDINAL
taxlaw-2867	158	4	43-44	DATE
taxlaw-2867	158	5	united nations	ORG
taxlaw-2867	160	1	52	CARDINAL
taxlaw-2867	160	2	daurer	PERSON
taxlaw-2867	160	3	34	CARDINAL
taxlaw-2867	160	4	59	CARDINAL
taxlaw-2867	160	5	diane ring	PERSON
taxlaw-2867	160	6	33	CARDINAL
taxlaw-2867	160	7	fordham	GPE
taxlaw-2867	161	1	649	CARDINAL
taxlaw-2867	161	2	2010	DATE
taxlaw-2867	162	1	53	CARDINAL
taxlaw-2867	162	2	apr. 5, 2012	DATE
taxlaw-2867	163	1	daurer	PERSON
taxlaw-2867	163	2	34	CARDINAL
taxlaw-2867	163	3	2	CARDINAL
taxlaw-2867	163	4	54	CARDINAL
taxlaw-2867	163	5	118	CARDINAL
taxlaw-2867	163	6	supra	PERSON
taxlaw-2867	163	7	34	CARDINAL
taxlaw-2867	163	8	255	CARDINAL
taxlaw-2867	164	1	55	CARDINAL
taxlaw-2867	164	2	18	CARDINAL
taxlaw-2867	164	3	977	CARDINAL
taxlaw-2867	164	4	49	DATE
taxlaw-2867	164	5	395	CARDINAL
taxlaw-2867	165	1	56	CARDINAL
taxlaw-2867	165	2	pistone & brauner	ORG
taxlaw-2867	165	3	supra	PERSON
taxlaw-2867	165	4	18	CARDINAL
taxlaw-2867	165	5	12	CARDINAL
taxlaw-2867	165	6	57	CARDINAL
taxlaw-2867	165	7	daurer	PERSON
taxlaw-2867	165	8	supra	PERSON
taxlaw-2867	165	9	34	CARDINAL
taxlaw-2867	165	10	26	CARDINAL
taxlaw-2867	166	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2867	166	2	the 1980s	DATE
taxlaw-2867	166	3	oecd	ORG
taxlaw-2867	167	1	oecd	ORG
taxlaw-2867	167	2	1998	DATE
taxlaw-2867	168	1	60 two	CARDINAL
taxlaw-2867	168	2	zero	CARDINAL
taxlaw-2867	169	1	2000	DATE
taxlaw-2867	169	2	oecd	ORG
taxlaw-2867	169	3	35	CARDINAL
taxlaw-2867	169	4	oecd	ORG
taxlaw-2867	169	5	oecd	ORG
taxlaw-2867	169	6	oecd	ORG
taxlaw-2867	169	7	oecd	ORG
taxlaw-2867	169	8	switzerland	GPE
taxlaw-2867	169	9	luxembourg	GPE
taxlaw-2867	169	10	u.s.	GPE
taxlaw-2867	169	11	oecd	ORG
taxlaw-2867	169	12	exchange.64	TIME
taxlaw-2867	169	13	oecd	ORG
taxlaw-2867	170	1	2002	DATE
taxlaw-2867	171	1	65	CARDINAL
taxlaw-2867	171	2	less than 25	CARDINAL
taxlaw-2867	171	3	2007.66	CARDINAL
taxlaw-2867	171	4	58	CARDINAL
taxlaw-2867	171	5	christians	NORP
taxlaw-2867	171	6	supra	PERSON
taxlaw-2867	171	7	36	CARDINAL
taxlaw-2867	171	8	1630	DATE
taxlaw-2867	172	1	59	CARDINAL
taxlaw-2867	172	2	39	CARDINAL
taxlaw-2867	172	3	131	CARDINAL
taxlaw-2867	172	4	morriss & moberg	ORG
taxlaw-2867	172	5	supra	PERSON
taxlaw-2867	172	6	13	CARDINAL
taxlaw-2867	173	1	60	CARDINAL
taxlaw-2867	174	1	co-operation & dev	ORG
taxlaw-2867	175	1	oecd	ORG
taxlaw-2867	175	2	1998	DATE
taxlaw-2867	176	1	61	CARDINAL
taxlaw-2867	176	2	martin a. sullivan	PERSON
taxlaw-2867	176	3	116	CARDINAL
taxlaw-2867	176	4	327	CARDINAL
taxlaw-2867	176	5	2007	DATE
taxlaw-2867	177	1	62	CARDINAL
taxlaw-2867	177	2	richard woodward	PERSON
taxlaw-2867	177	3	oecd	ORG
taxlaw-2867	177	4	109	CARDINAL
taxlaw-2867	177	5	peter dietsch & thomas	ORG
taxlaw-2867	177	6	2016	DATE
taxlaw-2867	177	7	allison christians	PERSON
taxlaw-2867	177	8	18	CARDINAL
taxlaw-2867	178	1	j. int'l l. 99	PERSON
taxlaw-2867	178	2	2009	DATE
taxlaw-2867	179	1	63	CARDINAL
taxlaw-2867	179	2	markus meinzer	PERSON
taxlaw-2867	179	3	62	CARDINAL
taxlaw-2867	179	4	259	CARDINAL
taxlaw-2867	179	5	paul o’neil	PERSON
taxlaw-2867	179	6	oecd	ORG
taxlaw-2867	179	7	10, 2001	DATE
taxlaw-2867	180	1	the united states	GPE
taxlaw-2867	181	1	the united states	GPE
taxlaw-2867	182	1	64	CARDINAL
taxlaw-2867	182	2	nicholas shaxson &	ORG
taxlaw-2867	182	3	john christensen	PERSON
taxlaw-2867	182	4	287	CARDINAL
taxlaw-2867	182	5	thomas poggee &	ORG
taxlaw-2867	182	6	mehta eds.	ORG
taxlaw-2867	182	7	2016	DATE
taxlaw-2867	182	8	timothy v. addison	PERSON
taxlaw-2867	182	9	16	CARDINAL
taxlaw-2867	183	1	j. global	PERSON
taxlaw-2867	184	1	703	CARDINAL
taxlaw-2867	184	2	2009	DATE
taxlaw-2867	185	1	65	CARDINAL
taxlaw-2867	186	1	co-operation & dev	ORG
taxlaw-2867	187	1	oecd	ORG
taxlaw-2867	189	1	66	CARDINAL
taxlaw-2867	189	2	d.	NORP
taxlaw-2867	189	3	richard eccleston & helen smith	ORG
taxlaw-2867	189	4	beps	PERSON
taxlaw-2867	189	5	62	CARDINAL
taxlaw-2867	189	6	179	CARDINAL
taxlaw-2867	189	7	87	CARDINAL
taxlaw-2867	189	8	chinese	NORP
taxlaw-2867	189	9	2008	DATE
taxlaw-2867	190	1	2009	DATE
taxlaw-2867	190	2	oecd	ORG
taxlaw-2867	190	3	g-20	GPE
taxlaw-2867	190	4	twelve	CARDINAL
taxlaw-2867	190	5	g-20	GPE
taxlaw-2867	190	6	standards.68	GPE
taxlaw-2867	190	7	2010	DATE
taxlaw-2867	190	8	2014	DATE
taxlaw-2867	190	9	1,600	CARDINAL
taxlaw-2867	190	10	themselves.71	GPE
taxlaw-2867	190	11	u.s.	GPE
taxlaw-2867	190	12	oecd	ORG
taxlaw-2867	190	13	oecd	ORG
taxlaw-2867	191	1	2013	DATE
taxlaw-2867	191	2	2015	DATE
taxlaw-2867	191	3	oecd	ORG
taxlaw-2867	191	4	15	CARDINAL
taxlaw-2867	193	1	the united states	GPE
taxlaw-2867	193	2	woodward	PERSON
taxlaw-2867	193	3	62	CARDINAL
taxlaw-2867	193	4	111-13	DATE
taxlaw-2867	194	1	68	CARDINAL
taxlaw-2867	194	2	d.	NORP
taxlaw-2867	194	3	grinberg	PERSON
taxlaw-2867	194	4	supra	PERSON
taxlaw-2867	194	5	5	CARDINAL
taxlaw-2867	194	6	1149-51	DATE
taxlaw-2867	194	7	69	CARDINAL
taxlaw-2867	194	8	129	CARDINAL
taxlaw-2867	194	9	70	CARDINAL
taxlaw-2867	194	10	eccleston & smith	ORG
taxlaw-2867	194	11	supra	PERSON
taxlaw-2867	194	12	66	CARDINAL
taxlaw-2867	194	13	179	CARDINAL
taxlaw-2867	195	1	71	CARDINAL
taxlaw-2867	195	2	63	DATE
taxlaw-2867	195	3	267	CARDINAL
taxlaw-2867	195	4	255	CARDINAL
taxlaw-2867	195	5	woodward	PERSON
taxlaw-2867	195	6	supra	PERSON
taxlaw-2867	195	7	62	CARDINAL
taxlaw-2867	195	8	111-13	DATE
taxlaw-2867	195	9	72	CARDINAL
taxlaw-2867	195	10	reuven s. avi-yonah	PERSON
taxlaw-2867	195	11	oecd	ORG
taxlaw-2867	195	12	tenth	ORDINAL
taxlaw-2867	195	13	34	CARDINAL
taxlaw-2867	196	1	j. int'l l. 783	PERSON
taxlaw-2867	196	2	793	CARDINAL
taxlaw-2867	196	3	2009	DATE
taxlaw-2867	196	4	danielle wenner & kevin zollman	ORG
taxlaw-2867	196	5	n.y.	GPE
taxlaw-2867	196	6	nov. 2	DATE
taxlaw-2867	196	7	2017	DATE
taxlaw-2867	198	1	73	CARDINAL
taxlaw-2867	199	1	co-operation & dev	ORG
taxlaw-2867	200	1	oecd	ORG
taxlaw-2867	200	2	2003	DATE
taxlaw-2867	202	1	oecd	ORG
taxlaw-2867	202	2	supra	PERSON
taxlaw-2867	202	3	9	CARDINAL
taxlaw-2867	202	4	76	CARDINAL
taxlaw-2867	202	5	joachim englisch &	ORG
taxlaw-2867	202	6	anzhela yevgenyeva	PERSON
taxlaw-2867	203	1	5	CARDINAL
taxlaw-2867	203	2	british	NORP
taxlaw-2867	203	3	620	CARDINAL
taxlaw-2867	203	4	2013	DATE
taxlaw-2867	203	5	brian garst	PERSON
taxlaw-2867	205	1	aug. 19, 2015	DATE
taxlaw-2867	207	1	74	CARDINAL
taxlaw-2867	208	1	co-operation & dev	ORG
taxlaw-2867	209	1	oecd	ORG
taxlaw-2867	209	2	beps	PERSON
taxlaw-2867	209	3	http://www.oecd.org/tax/beps/bepsactions.htm	ORG
taxlaw-2867	210	1	christians	NORP
taxlaw-2867	210	2	supra	PERSON
taxlaw-2867	210	3	36	CARDINAL
taxlaw-2867	210	4	1623	DATE
taxlaw-2867	210	5	grinberg	PERSON
taxlaw-2867	210	6	supra	PERSON
taxlaw-2867	210	7	5	CARDINAL
taxlaw-2867	210	8	1142	CARDINAL
taxlaw-2867	211	1	75	CARDINAL
taxlaw-2867	211	2	6	CARDINAL
taxlaw-2867	211	3	76	CARDINAL
taxlaw-2867	211	4	grinberg	PERSON
taxlaw-2867	211	5	supra	PERSON
taxlaw-2867	211	6	5	CARDINAL
taxlaw-2867	211	7	1168	DATE
taxlaw-2867	212	1	88	DATE
taxlaw-2867	213	1	vol.10:1 columbia journal	ORG
taxlaw-2867	214	1	chinese	NORP
taxlaw-2867	214	2	a.	PERSON
taxlaw-2867	214	3	mao	PERSON
taxlaw-2867	214	4	china	GPE
taxlaw-2867	215	1	china	GPE
taxlaw-2867	215	2	2008	DATE
taxlaw-2867	216	1	chinese	NORP
taxlaw-2867	216	2	china	GPE
taxlaw-2867	217	1	china	GPE
taxlaw-2867	217	2	china	GPE
taxlaw-2867	218	1	china	GPE
taxlaw-2867	218	2	first	ORDINAL
taxlaw-2867	218	3	1936	DATE
taxlaw-2867	219	1	1943	DATE
taxlaw-2867	219	2	chinese	NORP
taxlaw-2867	219	3	american	NORP
taxlaw-2867	220	1	china	GPE
taxlaw-2867	220	2	the mid-1990s	DATE
taxlaw-2867	220	3	china	GPE
taxlaw-2867	220	4	the first decade	DATE
taxlaw-2867	220	5	1949	DATE
taxlaw-2867	220	6	the communist party	ORG
taxlaw-2867	220	7	china	GPE
taxlaw-2867	221	1	14	CARDINAL
taxlaw-2867	222	1	transformation.83	PERSON
taxlaw-2867	222	2	77	DATE
taxlaw-2867	222	3	torsten fensby	PERSON
taxlaw-2867	222	4	2017	DATE
taxlaw-2867	223	1	robert sledz	PERSON
taxlaw-2867	223	2	thomson reuters	ORG
taxlaw-2867	223	3	beps mli	PERSON
taxlaw-2867	223	4	cbc	ORG
taxlaw-2867	223	5	2017	CARDINAL
taxlaw-2867	223	6	ifa rio congress	ORG
taxlaw-2867	223	7	thompson reuters	ORG
taxlaw-2867	223	8	oct. 3	DATE
taxlaw-2867	223	9	2017	DATE
taxlaw-2867	225	1	chris xing	PERSON
taxlaw-2867	225	2	william zhang	PERSON
taxlaw-2867	225	3	lilly li & conrad turley	ORG
taxlaw-2867	225	4	china	GPE
taxlaw-2867	225	5	int’l	NORP
taxlaw-2867	226	1	dec. 3, 2015	DATE
taxlaw-2867	227	1	79	CARDINAL
taxlaw-2867	227	2	jinyan li	PERSON
taxlaw-2867	227	3	wei zhimei & liu jian	PERSON
taxlaw-2867	228	1	zhongguo jingwai suodeshui zhi de huigu jiejian yu zhanwang	ORG
taxlaw-2867	228	2	china	GPE
taxlaw-2867	228	3	7	CARDINAL
taxlaw-2867	229	1	j. 89 (	PERSON
taxlaw-2867	229	2	2011	DATE
taxlaw-2867	231	1	80 li	PERSON
taxlaw-2867	231	2	supra	PERSON
taxlaw-2867	231	3	79	CARDINAL
taxlaw-2867	231	4	10	CARDINAL
taxlaw-2867	231	5	wei zhimei	PERSON
taxlaw-2867	231	6	79	CARDINAL
taxlaw-2867	232	1	82	CARDINAL
taxlaw-2867	232	2	109	CARDINAL
taxlaw-2867	232	3	83	CARDINAL
taxlaw-2867	232	4	daniel h.k	ORG
taxlaw-2867	232	5	china	GPE
taxlaw-2867	232	6	31	CARDINAL
taxlaw-2867	232	7	hong kong	GPE
taxlaw-2867	232	8	141	CARDINAL
taxlaw-2867	232	9	146	CARDINAL
taxlaw-2867	233	1	2018	DATE
taxlaw-2867	233	2	89	CARDINAL
taxlaw-2867	233	3	chinese	NORP
taxlaw-2867	233	4	approximately 1956	DATE
taxlaw-2867	233	5	the mid-1950s	DATE
taxlaw-2867	233	6	china	GPE
taxlaw-2867	233	7	late 1978	DATE
taxlaw-2867	234	1	china	GPE
taxlaw-2867	234	2	focus.86	ORDINAL
taxlaw-2867	234	3	first	ORDINAL
taxlaw-2867	234	4	the early 1950s	DATE
taxlaw-2867	235	1	the 1950s and 1960s	DATE
taxlaw-2867	236	1	1978	DATE
taxlaw-2867	236	2	china	GPE
taxlaw-2867	236	3	deng xiaoping’s	PERSON
taxlaw-2867	237	1	china	GPE
taxlaw-2867	237	2	first	ORDINAL
taxlaw-2867	237	3	chinese	NORP
taxlaw-2867	237	4	second	ORDINAL
taxlaw-2867	237	5	1991	DATE
taxlaw-2867	237	6	two	CARDINAL
taxlaw-2867	237	7	enterprises.91	PERSON
taxlaw-2867	237	8	1990s	DATE
taxlaw-2867	237	9	84	CARDINAL
taxlaw-2867	237	10	li	PERSON
taxlaw-2867	237	11	supra	PERSON
taxlaw-2867	237	12	79	CARDINAL
taxlaw-2867	237	13	11	CARDINAL
taxlaw-2867	237	14	ho	PERSON
taxlaw-2867	237	15	83	CARDINAL
taxlaw-2867	237	16	147	CARDINAL
taxlaw-2867	237	17	wang	ORG
taxlaw-2867	237	18	china	GPE
taxlaw-2867	237	19	47	CARDINAL
taxlaw-2867	237	20	cornell	ORG
taxlaw-2867	237	21	int’l l.j. 631,	PRODUCT
taxlaw-2867	237	22	644	CARDINAL
taxlaw-2867	237	23	2014	DATE
taxlaw-2867	237	24	aron shai	PERSON
taxlaw-2867	237	25	british	NORP
taxlaw-2867	237	26	french	NORP
taxlaw-2867	237	27	china	GPE
taxlaw-2867	237	28	1949-54	DATE
taxlaw-2867	237	29	99-104	CARDINAL
taxlaw-2867	237	30	china	GPE
taxlaw-2867	237	31	the early 1950s	DATE
taxlaw-2867	238	1	85	CARDINAL
taxlaw-2867	238	2	wang	ORG
taxlaw-2867	238	3	supra	PERSON
taxlaw-2867	238	4	84	CARDINAL
taxlaw-2867	238	5	646	CARDINAL
taxlaw-2867	239	1	ho	PERSON
taxlaw-2867	239	2	83	CARDINAL
taxlaw-2867	239	3	145	CARDINAL
taxlaw-2867	240	1	ho	NORP
taxlaw-2867	240	2	83	CARDINAL
taxlaw-2867	240	3	149	CARDINAL
taxlaw-2867	240	4	isabella lam	PERSON
taxlaw-2867	240	5	stella cho & aldous mak	ORG
taxlaw-2867	240	6	china	GPE
taxlaw-2867	240	7	22	CARDINAL
taxlaw-2867	240	8	int’l	NORP
taxlaw-2867	240	9	51	CARDINAL
taxlaw-2867	240	10	52-55 (	PERCENT
taxlaw-2867	241	1	88	CARDINAL
taxlaw-2867	242	1	chinese	NORP
taxlaw-2867	243	1	jinyan li	PERSON
taxlaw-2867	243	2	chinese	NORP
taxlaw-2867	243	3	8	CARDINAL
taxlaw-2867	243	4	fla	GPE
taxlaw-2867	244	1	669	CARDINAL
taxlaw-2867	244	2	702	CARDINAL
taxlaw-2867	244	3	2007	DATE
taxlaw-2867	245	1	chinese	NORP
taxlaw-2867	246	1	89	CARDINAL
taxlaw-2867	246	2	671	CARDINAL
taxlaw-2867	247	1	90	CARDINAL
taxlaw-2867	247	2	chinese	NORP
taxlaw-2867	247	3	18	CARDINAL
taxlaw-2867	247	4	int’l	NORP
taxlaw-2867	247	5	30	CARDINAL
taxlaw-2867	247	6	32	DATE
taxlaw-2867	247	7	2010	DATE
taxlaw-2867	248	1	91	CARDINAL
taxlaw-2867	248	2	xin zhang	PERSON
taxlaw-2867	248	3	china 22 (	DATE
taxlaw-2867	248	4	2003	DATE
taxlaw-2867	248	5	ho	PERSON
taxlaw-2867	248	6	83	CARDINAL
taxlaw-2867	248	7	152	CARDINAL
taxlaw-2867	249	1	92	CARDINAL
taxlaw-2867	249	2	li	PERSON
taxlaw-2867	249	3	supra	PERSON
taxlaw-2867	249	4	88	CARDINAL
taxlaw-2867	249	5	677	CARDINAL
taxlaw-2867	249	6	about 10	CARDINAL
taxlaw-2867	250	1	90	CARDINAL
taxlaw-2867	251	1	investment.93	GPE
taxlaw-2867	252	1	1978	DATE
taxlaw-2867	252	2	decisions.94	ORG
taxlaw-2867	253	1	1984	DATE
taxlaw-2867	253	2	55 percent	PERCENT
taxlaw-2867	254	1	deng xiaoping’s	PERSON
taxlaw-2867	254	2	1992	DATE
taxlaw-2867	254	3	china	GPE
taxlaw-2867	255	1	98	CARDINAL
taxlaw-2867	255	2	1993	DATE
taxlaw-2867	255	3	the following year	DATE
taxlaw-2867	255	4	100	CARDINAL
taxlaw-2867	255	5	the 1990s	DATE
taxlaw-2867	255	6	that same year	DATE
taxlaw-2867	255	7	china	GPE
taxlaw-2867	256	1	33 percent	PERCENT
taxlaw-2867	256	2	55 percent	PERCENT
taxlaw-2867	256	3	93	CARDINAL
taxlaw-2867	256	4	681-86	CARDINAL
taxlaw-2867	256	5	qun li	PERSON
taxlaw-2867	256	6	china	GPE
taxlaw-2867	256	7	18	CARDINAL
taxlaw-2867	257	1	5	CARDINAL
taxlaw-2867	257	2	15	DATE
taxlaw-2867	258	1	94	CARDINAL
taxlaw-2867	258	2	hongfei zhong	PERSON
taxlaw-2867	258	3	china	GPE
taxlaw-2867	258	4	1	CARDINAL
taxlaw-2867	258	5	inst	PERSON
taxlaw-2867	259	1	china	GPE
taxlaw-2867	259	2	105	CARDINAL
taxlaw-2867	259	3	105	CARDINAL
taxlaw-2867	259	4	2006	DATE
taxlaw-2867	259	5	xun wang	PERSON
taxlaw-2867	259	6	chinese	NORP
taxlaw-2867	259	7	1998	DATE
taxlaw-2867	259	8	china	GPE
taxlaw-2867	259	9	363	CARDINAL
taxlaw-2867	259	10	366	CARDINAL
taxlaw-2867	260	1	95	CARDINAL
taxlaw-2867	260	2	wang	ORG
taxlaw-2867	260	3	supra	PERSON
taxlaw-2867	260	4	94	CARDINAL
taxlaw-2867	260	5	367	CARDINAL
taxlaw-2867	261	1	96	CARDINAL
taxlaw-2867	261	2	ho	PERSON
taxlaw-2867	261	3	83	CARDINAL
taxlaw-2867	261	4	153	CARDINAL
taxlaw-2867	261	5	tsang shu-ki	PERSON
taxlaw-2867	261	6	cheng yuk-shing	PERSON
taxlaw-2867	261	7	china	GPE
taxlaw-2867	261	8	1994	DATE
taxlaw-2867	262	1	34	CARDINAL
taxlaw-2867	262	2	asian	NORP
taxlaw-2867	263	1	769	CARDINAL
taxlaw-2867	263	2	782	CARDINAL
taxlaw-2867	263	3	1994	DATE
taxlaw-2867	264	1	ho	PERSON
taxlaw-2867	264	2	83	CARDINAL
taxlaw-2867	264	3	153	CARDINAL
taxlaw-2867	264	4	98	CARDINAL
taxlaw-2867	264	5	wang	ORG
taxlaw-2867	264	6	supra	PERSON
taxlaw-2867	264	7	94	CARDINAL
taxlaw-2867	264	8	370	CARDINAL
taxlaw-2867	264	9	china	GPE
taxlaw-2867	264	10	john wong	PERSON
taxlaw-2867	264	11	zheng yongnian eds.	PERSON
taxlaw-2867	264	12	2001	DATE
taxlaw-2867	264	13	china	GPE
taxlaw-2867	265	1	99	CARDINAL
taxlaw-2867	265	2	wang	ORG
taxlaw-2867	265	3	supra	PERSON
taxlaw-2867	265	4	84	CARDINAL
taxlaw-2867	265	5	646	CARDINAL
taxlaw-2867	266	1	yong zhang	PERSON
taxlaw-2867	266	2	chinese	NORP
taxlaw-2867	266	3	2008	DATE
taxlaw-2867	266	4	chinese	NORP
taxlaw-2867	267	1	100	CARDINAL
taxlaw-2867	267	2	wang	ORG
taxlaw-2867	267	3	supra	PERSON
taxlaw-2867	267	4	84	CARDINAL
taxlaw-2867	267	5	646	CARDINAL
taxlaw-2867	267	6	zhong	PERSON
taxlaw-2867	267	7	supra	PERSON
taxlaw-2867	267	8	94	CARDINAL
taxlaw-2867	267	9	106	CARDINAL
taxlaw-2867	267	10	mar. 18, 2004	DATE
taxlaw-2867	268	1	zhu rongji	PERSON
taxlaw-2867	269	1	101 zhonghua renmin gongheguo	QUANTITY
taxlaw-2867	269	2	qiye	DATE
taxlaw-2867	269	3	tiaoli	PERSON
taxlaw-2867	270	1	the state council	ORG
taxlaw-2867	270	2	nov. 26, 1993	DATE
taxlaw-2867	270	3	jan. 1, 1994	DATE
taxlaw-2867	270	4	jan. 1	DATE
taxlaw-2867	270	5	2017	DATE
taxlaw-2867	271	1	china	GPE
taxlaw-2867	271	2	lam supra	PERSON
taxlaw-2867	271	3	87	CARDINAL
taxlaw-2867	271	4	59	DATE
taxlaw-2867	271	5	91	CARDINAL
taxlaw-2867	271	6	chinese	NORP
taxlaw-2867	271	7	26 years	DATE
taxlaw-2867	271	8	china	GPE
taxlaw-2867	271	9	25 percent	PERCENT
taxlaw-2867	271	10	first	ORDINAL
taxlaw-2867	272	1	15 percent	PERCENT
taxlaw-2867	273	1	105	CARDINAL
taxlaw-2867	273	2	american	NORP
taxlaw-2867	273	3	china	GPE
taxlaw-2867	273	4	china	GPE
taxlaw-2867	273	5	1993	DATE
taxlaw-2867	273	6	country.108	ORG
taxlaw-2867	273	7	1997	DATE
taxlaw-2867	273	8	1	CARDINAL
taxlaw-2867	273	9	chinese	NORP
taxlaw-2867	273	10	2	CARDINAL
taxlaw-2867	273	11	chinese	NORP
taxlaw-2867	274	1	112	CARDINAL
taxlaw-2867	274	2	102	CARDINAL
taxlaw-2867	274	3	supra	PERSON
taxlaw-2867	274	4	95	CARDINAL
taxlaw-2867	274	5	11	CARDINAL
taxlaw-2867	275	1	103	CARDINAL
taxlaw-2867	275	2	zhonghua renmin gongheguo	PERSON
taxlaw-2867	275	3	qiye	DATE
taxlaw-2867	276	1	mar. 16, 2007	DATE
taxlaw-2867	276	2	jan. 1, 2008	DATE
taxlaw-2867	276	3	jan. 1	DATE
taxlaw-2867	276	4	2017	DATE
taxlaw-2867	279	1	china	GPE
taxlaw-2867	280	1	104	CARDINAL
taxlaw-2867	281	1	4	CARDINAL
taxlaw-2867	281	2	supra	PERSON
taxlaw-2867	281	3	95	CARDINAL
taxlaw-2867	281	4	11	CARDINAL
taxlaw-2867	281	5	90	CARDINAL
taxlaw-2867	281	6	33	DATE
taxlaw-2867	281	7	li	PERSON
taxlaw-2867	281	8	supra	PERSON
taxlaw-2867	281	9	93	CARDINAL
taxlaw-2867	281	10	31	CARDINAL
taxlaw-2867	282	1	105	CARDINAL
taxlaw-2867	283	1	28	CARDINAL
taxlaw-2867	283	2	supra	PERSON
taxlaw-2867	283	3	95	CARDINAL
taxlaw-2867	283	4	213	CARDINAL
taxlaw-2867	284	1	106	CARDINAL
taxlaw-2867	284	2	china	GPE
taxlaw-2867	284	3	u.s.-china business council	ORG
taxlaw-2867	284	4	june 2013	DATE
taxlaw-2867	286	1	107	CARDINAL
taxlaw-2867	287	1	3	CARDINAL
taxlaw-2867	287	2	23	DATE
taxlaw-2867	287	3	24	DATE
taxlaw-2867	287	4	90	CARDINAL
taxlaw-2867	287	5	35	DATE
taxlaw-2867	288	1	china	GPE
taxlaw-2867	288	2	chinese	NORP
taxlaw-2867	288	3	china	GPE
taxlaw-2867	290	1	2	CARDINAL
taxlaw-2867	290	2	108	CARDINAL
taxlaw-2867	291	1	1	CARDINAL
taxlaw-2867	291	2	109	CARDINAL
taxlaw-2867	291	3	jingwai suode	ORG
taxlaw-2867	291	4	zheng suodeshui zhanxing banfa	PERSON
taxlaw-2867	292	1	cai shui zi	PERSON
taxlaw-2867	293	1	wei zhimei	PERSON
taxlaw-2867	293	2	79	CARDINAL
taxlaw-2867	294	1	110	CARDINAL
taxlaw-2867	294	2	supra	PERSON
taxlaw-2867	294	3	95	CARDINAL
taxlaw-2867	294	4	241-65	CARDINAL
taxlaw-2867	295	1	111	CARDINAL
taxlaw-2867	296	1	23.	CARDINAL
taxlaw-2867	297	1	112	CARDINAL
taxlaw-2867	298	1	24	CARDINAL
taxlaw-2867	298	2	136	CARDINAL
taxlaw-2867	299	1	92	CARDINAL
taxlaw-2867	300	1	less than 12.5	CARDINAL
taxlaw-2867	300	2	2009	DATE
taxlaw-2867	300	3	china	GPE
taxlaw-2867	300	4	china	GPE
taxlaw-2867	300	5	china	GPE
taxlaw-2867	301	1	1978	DATE
taxlaw-2867	301	2	china	GPE
taxlaw-2867	302	1	the decade	DATE
taxlaw-2867	302	2	2008	DATE
taxlaw-2867	302	3	chinese	NORP
taxlaw-2867	302	4	2015	CARDINAL
taxlaw-2867	302	5	china	GPE
taxlaw-2867	302	6	exporter.115	GPE
taxlaw-2867	302	7	chinese	NORP
taxlaw-2867	303	1	a decade ago	DATE
taxlaw-2867	303	2	chinese	NORP
taxlaw-2867	304	1	the early years	DATE
taxlaw-2867	304	2	china	GPE
taxlaw-2867	304	3	china	GPE
taxlaw-2867	304	4	first	ORDINAL
taxlaw-2867	304	5	japan	GPE
taxlaw-2867	304	6	1983	DATE
taxlaw-2867	304	7	1988	DATE
taxlaw-2867	304	8	twenty	CARDINAL
taxlaw-2867	304	9	japan	GPE
taxlaw-2867	304	10	the mid1990s	DATE
taxlaw-2867	304	11	china	GPE
taxlaw-2867	304	12	un	ORG
taxlaw-2867	304	13	the united states	GPE
taxlaw-2867	304	14	european	NORP
taxlaw-2867	304	15	oecd	ORG
taxlaw-2867	304	16	un	ORG
taxlaw-2867	304	17	china	GPE
taxlaw-2867	304	18	shares.119	PERSON
taxlaw-2867	304	19	1984	DATE
taxlaw-2867	304	20	china	GPE
taxlaw-2867	304	21	the united states	GPE
taxlaw-2867	304	22	the united states	GPE
taxlaw-2867	304	23	china	GPE
taxlaw-2867	304	24	113	CARDINAL
taxlaw-2867	305	1	45	CARDINAL
taxlaw-2867	305	2	114	CARDINAL
taxlaw-2867	305	3	qiye	DATE
taxlaw-2867	305	4	shou di mian youguan de tongzhi	PERSON
taxlaw-2867	305	5	企业境外所得税收抵免有关问题的通知	GPE
taxlaw-2867	305	6	cai shui	PERSON
taxlaw-2867	306	1	2009	DATE
taxlaw-2867	306	2	125	CARDINAL
taxlaw-2867	306	3	115	CARDINAL
taxlaw-2867	306	4	mei	PERSON
taxlaw-2867	306	5	wang	PERSON
taxlaw-2867	306	6	zhen qi &	PERSON
taxlaw-2867	306	7	jijing zhang	PERSON
taxlaw-2867	306	8	china	GPE
taxlaw-2867	306	9	china	GPE
taxlaw-2867	306	10	315	CARDINAL
taxlaw-2867	306	11	315	CARDINAL
taxlaw-2867	306	12	ligang song et al	ORG
taxlaw-2867	307	1	2015	DATE
taxlaw-2867	308	1	china	GPE
taxlaw-2867	308	2	xinhua	ORG
taxlaw-2867	308	3	jan. 21	DATE
taxlaw-2867	308	4	2015	DATE
taxlaw-2867	310	1	116	CARDINAL
taxlaw-2867	310	2	cong zhichi	ORG
taxlaw-2867	310	3	yinjin lai	PERSON
taxlaw-2867	310	4	dao zhuli	PERSON
taxlaw-2867	311	1	zhongguo shuishou	PERSON
taxlaw-2867	311	2	gongzuo de huigu yu zhanwang	PERSON
taxlaw-2867	312	1	china	GPE
taxlaw-2867	312	2	9	CARDINAL
taxlaw-2867	312	3	7	DATE
taxlaw-2867	313	1	china	GPE
taxlaw-2867	314	1	117	CARDINAL
taxlaw-2867	314	2	william a. turner &	PERSON
taxlaw-2867	314	3	elizabeth m. orazem	PERSON
taxlaw-2867	314	4	united states	GPE
taxlaw-2867	314	5	13	CARDINAL
taxlaw-2867	315	1	int'l l. & com	PERSON
taxlaw-2867	316	1	527	CARDINAL
taxlaw-2867	316	2	1988	DATE
taxlaw-2867	317	1	118	CARDINAL
taxlaw-2867	317	2	ecker & tang	ORG
taxlaw-2867	317	3	13	CARDINAL
taxlaw-2867	317	4	34	CARDINAL
taxlaw-2867	317	5	ecker & tang	ORG
taxlaw-2867	317	6	13	CARDINAL
taxlaw-2867	317	7	48	DATE
taxlaw-2867	317	8	hu & li	ORG
taxlaw-2867	317	9	china	GPE
taxlaw-2867	317	10	brics	GPE
taxlaw-2867	317	11	12	CARDINAL
taxlaw-2867	317	12	222	CARDINAL
taxlaw-2867	317	13	supra	PERSON
taxlaw-2867	317	14	91	CARDINAL
taxlaw-2867	317	15	32	DATE
taxlaw-2867	317	16	93	CARDINAL
taxlaw-2867	317	17	chinese	NORP
taxlaw-2867	317	18	u.s.	GPE
taxlaw-2867	317	19	china	GPE
taxlaw-2867	318	1	china	GPE
taxlaw-2867	319	1	the past decade	DATE
taxlaw-2867	319	2	china	GPE
taxlaw-2867	320	1	chinese	NORP
taxlaw-2867	320	2	chinese	NORP
taxlaw-2867	320	3	china	GPE
taxlaw-2867	321	1	123	CARDINAL
taxlaw-2867	321	2	china	GPE
taxlaw-2867	321	3	chinese	NORP
taxlaw-2867	323	1	oecd	ORG
taxlaw-2867	323	2	un	ORG
taxlaw-2867	323	3	chinese	NORP
taxlaw-2867	323	4	2009	DATE
taxlaw-2867	323	5	china	GPE
taxlaw-2867	323	6	chinese	NORP
taxlaw-2867	323	7	china	GPE
taxlaw-2867	323	8	oecd	ORG
taxlaw-2867	323	9	chinese	NORP
taxlaw-2867	324	1	china	GPE
taxlaw-2867	324	2	120	CARDINAL
taxlaw-2867	324	3	china	GPE
taxlaw-2867	325	1	turner & orzem	ORG
taxlaw-2867	325	2	117	CARDINAL
taxlaw-2867	325	3	544	CARDINAL
taxlaw-2867	325	4	paul d. reese	PERSON
taxlaw-2867	325	5	united states	GPE
taxlaw-2867	325	6	china	GPE
taxlaw-2867	325	7	35	CARDINAL
taxlaw-2867	325	8	ucla l. rev	PERSON
taxlaw-2867	325	9	369	CARDINAL
taxlaw-2867	325	10	386	CARDINAL
taxlaw-2867	325	11	388	CARDINAL
taxlaw-2867	325	12	1987	DATE
taxlaw-2867	326	1	121	CARDINAL
taxlaw-2867	326	2	ecker & tang	ORG
taxlaw-2867	326	3	13	CARDINAL
taxlaw-2867	326	4	36	CARDINAL
taxlaw-2867	326	5	hu & li	ORG
taxlaw-2867	326	6	supra	PERSON
taxlaw-2867	326	7	119	CARDINAL
taxlaw-2867	326	8	212	CARDINAL
taxlaw-2867	326	9	122	CARDINAL
taxlaw-2867	326	10	114	CARDINAL
taxlaw-2867	326	11	123	CARDINAL
taxlaw-2867	326	12	hu & li	ORG
taxlaw-2867	326	13	supra	PERSON
taxlaw-2867	326	14	119	CARDINAL
taxlaw-2867	326	15	222	CARDINAL
taxlaw-2867	326	16	xing	ORG
taxlaw-2867	326	17	wang haijun	PERSON
taxlaw-2867	326	18	zhao hongshun	PERSON
taxlaw-2867	326	19	huang hairong	PERSON
taxlaw-2867	327	1	shijian takuan	ORG
taxlaw-2867	327	2	bishui gongzuo xin	PERSON
taxlaw-2867	327	3	shandong sheng dishui ju	PERSON
taxlaw-2867	328	1	shou kong	GPE
taxlaw-2867	328	2	qiye	PERSON
taxlaw-2867	328	3	bishui anli	PERSON
taxlaw-2867	329	1	shandong	GPE
taxlaw-2867	329	2	3	CARDINAL
taxlaw-2867	329	3	19	CARDINAL
taxlaw-2867	330	1	first	ORDINAL
taxlaw-2867	330	2	china	GPE
taxlaw-2867	331	1	124	CARDINAL
taxlaw-2867	331	2	supra	PERSON
taxlaw-2867	331	3	119	CARDINAL
taxlaw-2867	331	4	186	CARDINAL
taxlaw-2867	332	1	125	CARDINAL
taxlaw-2867	332	2	bernhard fohls & weizhen guo	ORG
taxlaw-2867	332	3	article 13	LAW
taxlaw-2867	332	4	oecd	ORG
taxlaw-2867	332	5	europe	LOC
taxlaw-2867	332	6	13	CARDINAL
taxlaw-2867	332	7	141-42	CARDINAL
taxlaw-2867	333	1	126	CARDINAL
taxlaw-2867	333	2	jinyan li	PERSON
taxlaw-2867	333	3	china	GPE
taxlaw-2867	333	4	china	GPE
taxlaw-2867	334	1	66	CARDINAL
taxlaw-2867	335	1	int’l	NORP
taxlaw-2867	335	2	452	CARDINAL
taxlaw-2867	335	3	2012	DATE
taxlaw-2867	335	4	116	CARDINAL
taxlaw-2867	335	5	9	DATE
taxlaw-2867	335	6	china	GPE
taxlaw-2867	335	7	chinese	NORP
taxlaw-2867	336	1	127	CARDINAL
taxlaw-2867	336	2	hu & li	ORG
taxlaw-2867	336	3	supra	PERSON
taxlaw-2867	336	4	119	CARDINAL
taxlaw-2867	336	5	208	CARDINAL
taxlaw-2867	336	6	213	CARDINAL
taxlaw-2867	336	7	128	CARDINAL
taxlaw-2867	336	8	christian	NORP
taxlaw-2867	336	9	miao liu	PERSON
taxlaw-2867	336	10	huifang yang	PERSON
taxlaw-2867	336	11	europe	LOC
taxlaw-2867	336	12	13	CARDINAL
taxlaw-2867	336	13	235	CARDINAL
taxlaw-2867	336	14	94	CARDINAL
taxlaw-2867	337	1	vol.10:1 columbia journal of tax law oecd	ORG
taxlaw-2867	338	1	china	GPE
taxlaw-2867	338	2	hong kong	GPE
taxlaw-2867	338	3	macau	GPE
taxlaw-2867	338	4	2009	DATE
taxlaw-2867	338	5	oecd	ORG
taxlaw-2867	339	1	g-20	GPE
taxlaw-2867	339	2	china	GPE
taxlaw-2867	339	3	france	GPE
taxlaw-2867	339	4	germany	GPE
taxlaw-2867	339	5	oecd	ORG
taxlaw-2867	339	6	chinese	NORP
taxlaw-2867	339	7	obama	PERSON
taxlaw-2867	339	8	hong kong	GPE
taxlaw-2867	339	9	macau	GPE
taxlaw-2867	340	1	china	GPE
taxlaw-2867	340	2	oecd	ORG
taxlaw-2867	340	3	g-20	GPE
taxlaw-2867	341	1	131	CARDINAL
taxlaw-2867	341	2	approximately 50	CARDINAL
taxlaw-2867	341	3	chinese	NORP
taxlaw-2867	341	4	over 1,000	CARDINAL
taxlaw-2867	341	5	china	GPE
taxlaw-2867	341	6	behalf.132	GPE
taxlaw-2867	341	7	china	GPE
taxlaw-2867	341	8	chinese	NORP
taxlaw-2867	341	9	china	GPE
taxlaw-2867	342	1	chinese	NORP
taxlaw-2867	342	2	chinese	NORP
taxlaw-2867	343	1	china	GPE
taxlaw-2867	343	2	chinese	NORP
taxlaw-2867	343	3	english	LANGUAGE
taxlaw-2867	343	4	chinese	LANGUAGE
taxlaw-2867	343	5	129	CARDINAL
taxlaw-2867	343	6	eccleston & smith	ORG
taxlaw-2867	343	7	supra	PERSON
taxlaw-2867	343	8	66	CARDINAL
taxlaw-2867	343	9	190	CARDINAL
taxlaw-2867	343	10	william vlcek	PERSON
taxlaw-2867	343	11	china	GPE
taxlaw-2867	343	12	39	CARDINAL
taxlaw-2867	343	13	j. current	PERSON
taxlaw-2867	343	14	chinese	NORP
taxlaw-2867	343	15	111	CARDINAL
taxlaw-2867	343	16	134	CARDINAL
taxlaw-2867	343	17	2010	DATE
taxlaw-2867	344	1	130	CARDINAL
taxlaw-2867	344	2	63	DATE
taxlaw-2867	344	3	267	CARDINAL
taxlaw-2867	345	1	131	CARDINAL
taxlaw-2867	345	2	lee corrick	PERSON
taxlaw-2867	345	3	64	CARDINAL
taxlaw-2867	345	4	183	CARDINAL
taxlaw-2867	346	1	chinese	NORP
taxlaw-2867	346	2	non-oecd	ORG
taxlaw-2867	346	3	oecd	ORG
taxlaw-2867	347	1	zhang zeping	PERSON
taxlaw-2867	348	1	xingdong jihua	GPE
taxlaw-2867	348	2	dui woguo guonei shuishou	PERSON
taxlaw-2867	348	3	lifa de yingxiang	PERSON
taxlaw-2867	349	1	yingdui	PERSON
taxlaw-2867	350	1	chinese	NORP
taxlaw-2867	350	2	6 int’l	QUANTITY
taxlaw-2867	352	1	132	CARDINAL
taxlaw-2867	352	2	pricewaterhousecoopers china	ORG
taxlaw-2867	352	3	asia pac	GPE
taxlaw-2867	352	4	16	CARDINAL
taxlaw-2867	352	5	2016	CARDINAL
taxlaw-2867	353	1	133	CARDINAL
taxlaw-2867	353	2	daniel ho	PERSON
taxlaw-2867	353	3	china	GPE
taxlaw-2867	353	4	41	CARDINAL
taxlaw-2867	353	5	2015	CARDINAL
taxlaw-2867	354	1	134	CARDINAL
taxlaw-2867	355	1	shendu canyu	GPE
taxlaw-2867	355	2	gaige	PERSON
taxlaw-2867	355	3	shuiwu	GPE
taxlaw-2867	356	1	2017	CARDINAL
taxlaw-2867	356	2	chen youxiang & dong qiang	ORG
taxlaw-2867	357	1	yidai yilu	ORG
taxlaw-2867	357	2	zhanlüe xia de guoji	PERSON
taxlaw-2867	357	3	fengxian	NORP
taxlaw-2867	357	4	yingdui jizhi [构建“一带一路”战略下的国际税收风险应对机制	PERSON
taxlaw-2867	357	5	one	CARDINAL
taxlaw-2867	357	6	one	CARDINAL
taxlaw-2867	357	7	6	CARDINAL
taxlaw-2867	358	1	j. 49 (	PERSON
taxlaw-2867	358	2	china	GPE
taxlaw-2867	358	3	wan jing	PERSON
taxlaw-2867	359	1	g20 yige	PERSON
taxlaw-2867	359	2	dui zhongguo	GPE
taxlaw-2867	359	3	xin guize de jiyu	PERSON
taxlaw-2867	359	4	china	GPE
taxlaw-2867	360	1	daily	DATE
taxlaw-2867	360	2	sept. 5	DATE
taxlaw-2867	360	3	2016	DATE
taxlaw-2867	360	4	china	GPE
taxlaw-2867	361	1	95	CARDINAL
taxlaw-2867	361	2	chinese	NORP
taxlaw-2867	361	3	chinese	NORP
taxlaw-2867	361	4	2009	DATE
taxlaw-2867	362	1	third	ORDINAL
taxlaw-2867	362	2	chinese	NORP
taxlaw-2867	362	3	late 2017	DATE
taxlaw-2867	362	4	china	GPE
taxlaw-2867	362	5	138	CARDINAL
taxlaw-2867	362	6	u.s.	GPE
taxlaw-2867	362	7	china	GPE
taxlaw-2867	362	8	135	CARDINAL
taxlaw-2867	362	9	deng liping	PERSON
taxlaw-2867	363	1	goujian zhongguo tese guoji shuishou de sikao	PERSON
taxlaw-2867	364	1	chinese	NORP
taxlaw-2867	364	2	int’l tax’n	NORP
taxlaw-2867	364	3	2014	DATE
taxlaw-2867	365	1	chinese	NORP
taxlaw-2867	365	2	chinese	NORP
taxlaw-2867	365	3	china	GPE
taxlaw-2867	366	1	136	CARDINAL
taxlaw-2867	366	2	xie	PERSON
taxlaw-2867	366	3	supra	PERSON
taxlaw-2867	366	4	26	CARDINAL
taxlaw-2867	366	5	69	CARDINAL
taxlaw-2867	366	6	chen youxiang	PERSON
taxlaw-2867	366	7	supra	PERSON
taxlaw-2867	366	8	134	CARDINAL
taxlaw-2867	366	9	wang jincheng & sun yahua	ORG
taxlaw-2867	367	1	wanshan shuishou	PERSON
taxlaw-2867	367	2	dimian	NORP
taxlaw-2867	367	3	zhidu cuijin	FAC
taxlaw-2867	369	1	7	CARDINAL
taxlaw-2867	369	2	china	GPE
taxlaw-2867	369	3	2011	DATE
taxlaw-2867	370	1	zhang yunhua & ren yanhe	ORG
taxlaw-2867	371	1	张云华 & 任言和	ORG
taxlaw-2867	371	2	wanshan shuishou	PERSON
taxlaw-2867	371	3	di mian zhidu zhu tui qiye	PERSON
taxlaw-2867	372	1	6 int’l	QUANTITY
taxlaw-2867	372	2	72	DATE
taxlaw-2867	374	1	the united states	GPE
taxlaw-2867	374	2	robert j. peroni	PERSON
taxlaw-2867	374	3	56	CARDINAL
taxlaw-2867	374	4	smu	ORG
taxlaw-2867	374	5	l. rev	PERSON
taxlaw-2867	374	6	391	CARDINAL
taxlaw-2867	374	7	2003	DATE
taxlaw-2867	375	1	137	CARDINAL
taxlaw-2867	375	2	wanshan qiye jingwai suodeshui	ORG
taxlaw-2867	375	3	shou di mian	PERSON
taxlaw-2867	375	4	完善企业境外所得税收抵免	ORG
taxlaw-2867	375	5	the ministry of finance	ORG
taxlaw-2867	375	6	december 28, 2017	DATE
taxlaw-2867	375	7	january 1, 2018	DATE
taxlaw-2867	375	8	cai shui	PERSON
taxlaw-2867	376	1	2017	CARDINAL
taxlaw-2867	376	2	84	CARDINAL
taxlaw-2867	376	3	ho & lewis lu	ORG
taxlaw-2867	376	4	china	GPE
taxlaw-2867	376	5	int’l	NORP
taxlaw-2867	377	1	jan. 30, 2018	DATE
taxlaw-2867	379	1	138	CARDINAL
taxlaw-2867	379	2	mark melnicoe	PERSON
taxlaw-2867	379	3	china	GPE
taxlaw-2867	379	4	bloomberg tax management transfer pricing	ORG
taxlaw-2867	379	5	(may 31	DATE
taxlaw-2867	379	6	2016	DATE
taxlaw-2867	380	1	china	GPE
taxlaw-2867	382	1	dongmei qiu	PERSON
taxlaw-2867	382	2	caribbean	NORP
taxlaw-2867	382	3	china	GPE
taxlaw-2867	382	4	12	CARDINAL
taxlaw-2867	383	1	int’l	NORP
taxlaw-2867	383	2	648	CARDINAL
taxlaw-2867	383	3	659	CARDINAL
taxlaw-2867	383	4	2014	DATE
taxlaw-2867	383	5	zhang wei & huang ying	ORG
taxlaw-2867	383	6	guoji bishuidi	PERSON
taxlaw-2867	383	7	yu zhongguo jingji	PERSON
taxlaw-2867	384	1	chinese	NORP
taxlaw-2867	384	2	9	CARDINAL
taxlaw-2867	385	1	j. 53	PERSON
taxlaw-2867	385	2	2012	DATE
taxlaw-2867	385	3	chinese	NORP
taxlaw-2867	386	1	139	CARDINAL
taxlaw-2867	386	2	hu & li	ORG
taxlaw-2867	386	3	supra	PERSON
taxlaw-2867	386	4	119	CARDINAL
taxlaw-2867	386	5	220	CARDINAL
taxlaw-2867	386	6	140	CARDINAL
taxlaw-2867	386	7	gong huiwen	PERSON
taxlaw-2867	386	8	jingzheng shi	PERSON
taxlaw-2867	386	9	xiandai	ORG
taxlaw-2867	386	10	shuizhi gaige de zhuyao	PERSON
taxlaw-2867	387	1	9	CARDINAL
taxlaw-2867	388	1	j. 14,	PERSON
taxlaw-2867	388	2	19	DATE
taxlaw-2867	388	3	2017	CARDINAL
taxlaw-2867	391	1	china	GPE
taxlaw-2867	392	1	chinese	NORP
taxlaw-2867	392	2	a. sasac	PERSON
taxlaw-2867	392	3	chinese	NORP
taxlaw-2867	392	4	chinese	NORP
taxlaw-2867	392	5	1978	DATE
taxlaw-2867	392	6	chinese	NORP
taxlaw-2867	392	7	decades	DATE
taxlaw-2867	392	8	chinese	NORP
taxlaw-2867	392	9	more than two-thirds	CARDINAL
taxlaw-2867	393	1	143	CARDINAL
taxlaw-2867	393	2	chinese	NORP
taxlaw-2867	394	1	english	LANGUAGE
taxlaw-2867	394	2	chinese	NORP
taxlaw-2867	394	3	chinese	NORP
taxlaw-2867	395	1	today	DATE
taxlaw-2867	395	2	30 to 40 percent	PERCENT
taxlaw-2867	395	3	china	GPE
taxlaw-2867	395	4	40 percent	PERCENT
taxlaw-2867	395	5	20 percent	PERCENT
taxlaw-2867	395	6	141	CARDINAL
taxlaw-2867	395	7	li	PERSON
taxlaw-2867	395	8	mei zuixin shui gai jihua zhong	PERSON
taxlaw-2867	395	9	pingxi	GPE
taxlaw-2867	396	1	u.s.	GPE
taxlaw-2867	396	2	7	CARDINAL
taxlaw-2867	396	3	china	GPE
taxlaw-2867	396	4	44	DATE
taxlaw-2867	396	5	45	DATE
taxlaw-2867	396	6	2017	CARDINAL
taxlaw-2867	397	1	142	CARDINAL
taxlaw-2867	397	2	aldo musacchio & sergio g. lazzarini	ORG
taxlaw-2867	397	3	chinese	NORP
taxlaw-2867	398	1	chinese	NORP
taxlaw-2867	398	2	403	CARDINAL
taxlaw-2867	398	3	406-07	CARDINAL
taxlaw-2867	398	4	benjamin l. liebman &	PERSON
taxlaw-2867	398	5	curtis j. milhaupt eds.	PERSON
taxlaw-2867	398	6	2015	DATE
taxlaw-2867	398	7	china	GPE
taxlaw-2867	401	1	143	CARDINAL
taxlaw-2867	401	2	matthew miller &	ORG
taxlaw-2867	401	3	fang cheng	PERSON
taxlaw-2867	401	4	china	GPE
taxlaw-2867	401	5	sept. 28	DATE
taxlaw-2867	401	6	2017	DATE
taxlaw-2867	403	1	144	CARDINAL
taxlaw-2867	403	2	chen li	PERSON
taxlaw-2867	403	3	china	GPE
taxlaw-2867	403	4	2015	CARDINAL
taxlaw-2867	403	5	142	CARDINAL
taxlaw-2867	403	6	lin & milhaupt	ORG
taxlaw-2867	403	7	20	CARDINAL
taxlaw-2867	403	8	ming du	PERSON
taxlaw-2867	403	9	china	GPE
taxlaw-2867	403	10	63	CARDINAL
taxlaw-2867	403	11	int’l &	ORG
taxlaw-2867	404	1	l. q. 409	PERSON
taxlaw-2867	404	2	2014	DATE
taxlaw-2867	404	3	mark wu	PERSON
taxlaw-2867	404	4	the “china, inc.	GPE
taxlaw-2867	404	5	57	CARDINAL
taxlaw-2867	405	1	int’l l. j. 261	PERSON
taxlaw-2867	405	2	2016	DATE
taxlaw-2867	405	3	barry naughton	PERSON
taxlaw-2867	405	4	20	CARDINAL
taxlaw-2867	405	5	46	DATE
taxlaw-2867	405	6	47	DATE
taxlaw-2867	405	7	chinese	NORP
taxlaw-2867	405	8	china	GPE
taxlaw-2867	406	1	145	CARDINAL
taxlaw-2867	406	2	int’l	NORP
taxlaw-2867	406	3	china	GPE
taxlaw-2867	406	4	2017	CARDINAL
taxlaw-2867	406	5	china	GPE
taxlaw-2867	406	6	july 20, 2017	DATE
taxlaw-2867	407	1	derek scissors	PERSON
taxlaw-2867	407	2	china	GPE
taxlaw-2867	407	3	e. asia f. (may 17,	ORG
taxlaw-2867	407	4	2016	DATE
taxlaw-2867	408	1	close to 60 percent	PERCENT
taxlaw-2867	409	1	97	CARDINAL
taxlaw-2867	409	2	chinese	NORP
taxlaw-2867	410	1	chinese	NORP
taxlaw-2867	411	1	149	CARDINAL
taxlaw-2867	411	2	china	GPE
taxlaw-2867	412	1	150	CARDINAL
taxlaw-2867	412	2	communist party	ORG
taxlaw-2867	412	3	chinese	NORP
taxlaw-2867	412	4	146	CARDINAL
taxlaw-2867	412	5	china	GPE
taxlaw-2867	412	6	145	CARDINAL
taxlaw-2867	412	7	china	GPE
taxlaw-2867	412	8	july 22, 2017	DATE
taxlaw-2867	413	1	chinese	NORP
taxlaw-2867	413	2	chinese	NORP
taxlaw-2867	414	1	147	CARDINAL
taxlaw-2867	414	2	michael martina & kevin yao	ORG
taxlaw-2867	414	3	china	GPE
taxlaw-2867	414	4	reuters	ORG
taxlaw-2867	414	5	oct. 17	DATE
taxlaw-2867	414	6	2017	DATE
taxlaw-2867	416	1	148	CARDINAL
taxlaw-2867	416	2	wei	PERSON
taxlaw-2867	416	3	china	GPE
taxlaw-2867	416	4	china daily	ORG
taxlaw-2867	416	5	oct. 20, 2017	DATE
taxlaw-2867	417	1	jane cai	PERSON
taxlaw-2867	417	2	s. china morning	PERSON
taxlaw-2867	417	3	sept. 6, 2017	DATE
taxlaw-2867	418	1	hu angang	PERSON
taxlaw-2867	418	2	guoyou qiye: gonggu	PERSON
taxlaw-2867	418	3	tisheng	PERSON
taxlaw-2867	418	4	guojia nengli de zhuli	PERSON
taxlaw-2867	419	1	6 int’l	QUANTITY
taxlaw-2867	419	2	2016	DATE
taxlaw-2867	419	3	china	GPE
taxlaw-2867	420	1	149	CARDINAL
taxlaw-2867	420	2	soyoung kim & paritosh bansal	ORG
taxlaw-2867	420	3	china	GPE
taxlaw-2867	420	4	reuters	ORG
taxlaw-2867	420	5	jan. 24, 2018	DATE
taxlaw-2867	421	1	gabriel wildau	PERSON
taxlaw-2867	421	2	china	GPE
taxlaw-2867	422	1	feb. 29	DATE
taxlaw-2867	422	2	2016	DATE
taxlaw-2867	423	1	huang kaixi & song shiqing	ORG
taxlaw-2867	423	2	china	GPE
taxlaw-2867	423	3	caixin	PERSON
taxlaw-2867	423	4	july 19, 2017	DATE
taxlaw-2867	425	1	150	CARDINAL
taxlaw-2867	425	2	4.b	CARDINAL
taxlaw-2867	425	3	luo hu	PERSON
taxlaw-2867	425	4	nov. 1	DATE
taxlaw-2867	425	5	2017	DATE
taxlaw-2867	426	1	chinese	NORP
taxlaw-2867	427	1	emily feng	PERSON
taxlaw-2867	427	2	china	GPE
taxlaw-2867	427	3	n.y.	GPE
taxlaw-2867	427	4	oct. 13	DATE
taxlaw-2867	427	5	2016	DATE
taxlaw-2867	428	1	lucy hornby	PERSON
taxlaw-2867	428	2	communist party	ORG
taxlaw-2867	428	3	china inc.	ORG
taxlaw-2867	428	4	oct. 3	DATE
taxlaw-2867	428	5	2017	DATE
taxlaw-2867	429	1	https://perma.cc/j4ry-udsn	ORG
taxlaw-2867	429	2	tsai & naughton	ORG
taxlaw-2867	429	3	20	CARDINAL
taxlaw-2867	429	4	11	CARDINAL
taxlaw-2867	430	1	152	CARDINAL
taxlaw-2867	430	2	china	GPE
taxlaw-2867	430	3	reuters	ORG
taxlaw-2867	430	4	nov. 14	DATE
taxlaw-2867	430	5	2017	DATE
taxlaw-2867	430	6	https://www.nytimes.com/2016/10/14/world/asia/china-soe-state-owned-enterprises.html	LANGUAGE
taxlaw-2867	430	7	98	DATE
taxlaw-2867	433	1	two	CARDINAL
taxlaw-2867	433	2	1	CARDINAL
taxlaw-2867	433	3	2	CARDINAL
taxlaw-2867	434	1	first	ORDINAL
taxlaw-2867	435	1	second	ORDINAL
taxlaw-2867	435	2	china	GPE
taxlaw-2867	435	3	one	CARDINAL
taxlaw-2867	437	1	2003	DATE
taxlaw-2867	437	2	soes.157	GPE
taxlaw-2867	437	3	the 1990s	DATE
taxlaw-2867	437	4	chinese	NORP
taxlaw-2867	438	1	nearly half	CARDINAL
taxlaw-2867	438	2	between 1997	DATE
taxlaw-2867	438	3	2003.158	PRODUCT
taxlaw-2867	441	1	kjeld erik brødsgaard	PERSON
taxlaw-2867	441	2	china	GPE
taxlaw-2867	441	3	march 5, 2018	DATE
taxlaw-2867	443	1	153	CARDINAL
taxlaw-2867	443	2	chinese	NORP
taxlaw-2867	443	3	jan. 1, 2018	DATE
taxlaw-2867	445	1	154 nectar	QUANTITY
taxlaw-2867	445	2	the communist party	ORG
taxlaw-2867	445	3	china	GPE
taxlaw-2867	445	4	16	CARDINAL
taxlaw-2867	445	5	s. china morning	PERSON
taxlaw-2867	445	6	oct. 25	DATE
taxlaw-2867	445	7	2017	DATE
taxlaw-2867	446	1	jeremy page & chun han wong	ORG
taxlaw-2867	446	2	wall st	PERSON
taxlaw-2867	446	3	j.	PERSON
taxlaw-2867	446	4	oct. 25	DATE
taxlaw-2867	446	5	2017	DATE
taxlaw-2867	448	1	155	CARDINAL
taxlaw-2867	448	2	wang	ORG
taxlaw-2867	448	3	supra	PERSON
taxlaw-2867	448	4	84	CARDINAL
taxlaw-2867	448	5	658	CARDINAL
taxlaw-2867	448	6	lin & milhaupt	ORG
taxlaw-2867	448	7	20	CARDINAL
taxlaw-2867	448	8	711	CARDINAL
taxlaw-2867	449	1	one	CARDINAL
taxlaw-2867	449	2	second	ORDINAL
taxlaw-2867	450	1	156	CARDINAL
taxlaw-2867	450	2	xie yu	PERSON
taxlaw-2867	451	1	china	GPE
taxlaw-2867	451	2	soe	ORG
taxlaw-2867	451	3	s. china morning	PERSON
taxlaw-2867	451	4	dec. 8, 2017	DATE
taxlaw-2867	452	1	zhou xin	PERSON
taxlaw-2867	452	2	communist party	ORG
taxlaw-2867	452	3	china	GPE
taxlaw-2867	453	1	s. china morning	PERSON
taxlaw-2867	453	2	oct. 12	DATE
taxlaw-2867	453	3	2016	DATE
taxlaw-2867	453	4	zhang xixian	PERSON
taxlaw-2867	453	5	chinese	NORP
taxlaw-2867	454	1	157	CARDINAL
taxlaw-2867	454	2	naughton	ORG
taxlaw-2867	454	3	144	CARDINAL
taxlaw-2867	454	4	46	DATE
taxlaw-2867	455	1	158	CARDINAL
taxlaw-2867	455	2	48	DATE
taxlaw-2867	455	3	wu	PERSON
taxlaw-2867	455	4	supra	PERSON
taxlaw-2867	455	5	144	CARDINAL
taxlaw-2867	455	6	270	CARDINAL
taxlaw-2867	456	1	159 zhao huanxin	QUANTITY
taxlaw-2867	456	2	china	GPE
taxlaw-2867	456	3	china daily	ORG
taxlaw-2867	456	4	dec. 19, 2006	DATE
taxlaw-2867	457	1	dong zhang & owen freestone	ORG
taxlaw-2867	457	2	china	GPE
taxlaw-2867	457	3	2013	DATE
taxlaw-2867	458	1	79	CARDINAL
taxlaw-2867	458	2	82	CARDINAL
taxlaw-2867	458	3	li	PERSON
taxlaw-2867	458	4	supra	PERSON
taxlaw-2867	458	5	144	CARDINAL
taxlaw-2867	458	6	14	DATE
taxlaw-2867	460	1	https://thediplomat.com/2018/03/can-china-keep-controlling-its-soes/ http://www.globaltimes.cn/content/1085071.shtml	GPE
taxlaw-2867	460	2	http://www.scmp.com/news/china/policies-politics/article/2116836/xi-jinping-thought-communist-partys-tighter-grip-china http://www.scmp.com/news/china/policies-politics/article/2116836/xi-jinping-thought-communist-partys-tighter-grip-china	LOC
taxlaw-2867	460	3	2018	DATE
taxlaw-2867	460	4	99	CARDINAL
taxlaw-2867	460	5	chinese	NORP
taxlaw-2867	460	6	approximately two-hundred	CARDINAL
taxlaw-2867	460	7	china	GPE
taxlaw-2867	460	8	china	GPE
taxlaw-2867	461	1	chinese	NORP
taxlaw-2867	461	2	196	CARDINAL
taxlaw-2867	461	3	98	CARDINAL
taxlaw-2867	461	4	chinese	NORP
taxlaw-2867	461	5	china	GPE
taxlaw-2867	461	6	roughly 100	CARDINAL
taxlaw-2867	461	7	48	CARDINAL
taxlaw-2867	461	8	2017	CARDINAL
taxlaw-2867	461	9	500	CARDINAL
taxlaw-2867	461	10	sinopec corp.	ORG
taxlaw-2867	461	11	2	CARDINAL
taxlaw-2867	461	12	3	DATE
taxlaw-2867	461	13	4	CARDINAL
taxlaw-2867	461	14	respectively.170	GPE
taxlaw-2867	461	15	china	GPE
taxlaw-2867	462	1	171	CARDINAL
taxlaw-2867	463	1	160	CARDINAL
taxlaw-2867	463	2	li	PERSON
taxlaw-2867	463	3	supra	PERSON
taxlaw-2867	463	4	144	CARDINAL
taxlaw-2867	463	5	65	DATE
taxlaw-2867	463	6	lin & milhaupt	ORG
taxlaw-2867	463	7	20	CARDINAL
taxlaw-2867	463	8	711	CARDINAL
taxlaw-2867	463	9	161	CARDINAL
taxlaw-2867	463	10	wang	ORG
taxlaw-2867	463	11	supra	PERSON
taxlaw-2867	463	12	84	CARDINAL
taxlaw-2867	463	13	662	CARDINAL
taxlaw-2867	463	14	zhong	PERSON
taxlaw-2867	463	15	supra	PERSON
taxlaw-2867	463	16	94	CARDINAL
taxlaw-2867	463	17	wendy leutert	PERSON
taxlaw-2867	463	18	china	GPE
taxlaw-2867	463	19	21	CARDINAL
taxlaw-2867	463	20	asia	LOC
taxlaw-2867	463	21	83	CARDINAL
taxlaw-2867	463	22	2016	CARDINAL
taxlaw-2867	464	1	162 li	PERSON
taxlaw-2867	464	2	supra	PERSON
taxlaw-2867	464	3	144	CARDINAL
taxlaw-2867	464	4	73	CARDINAL
taxlaw-2867	465	1	163	CARDINAL
taxlaw-2867	465	2	lin & milhaupt	ORG
taxlaw-2867	465	3	20	CARDINAL
taxlaw-2867	465	4	164	CARDINAL
taxlaw-2867	465	5	zhonghua renmin	PERSON
taxlaw-2867	465	6	guoyou qiye zichan fa	FAC
taxlaw-2867	466	1	china	GPE
taxlaw-2867	467	1	nat’l people’s	GPE
taxlaw-2867	468	1	oct. 28, 2008	DATE
taxlaw-2867	468	2	may 1, 2009	DATE
taxlaw-2867	468	3	leutert	PERSON
taxlaw-2867	468	4	supra	PERSON
taxlaw-2867	468	5	161	CARDINAL
taxlaw-2867	468	6	88	DATE
taxlaw-2867	469	1	165	CARDINAL
taxlaw-2867	469	2	lin & milhaupt	ORG
taxlaw-2867	469	3	20	CARDINAL
taxlaw-2867	469	4	744	CARDINAL
taxlaw-2867	469	5	li	PERSON
taxlaw-2867	469	6	supra	PERSON
taxlaw-2867	469	7	144	CARDINAL
taxlaw-2867	469	8	75	CARDINAL
taxlaw-2867	469	9	lin & milhaupt	ORG
taxlaw-2867	469	10	20	CARDINAL
taxlaw-2867	469	11	711	CARDINAL
taxlaw-2867	469	12	china	GPE
taxlaw-2867	469	13	xinhua	ORG
taxlaw-2867	469	14	dec. 15	DATE
taxlaw-2867	469	15	2017	DATE
taxlaw-2867	470	1	https://perma.cc/32ky-6tgz	ORG
taxlaw-2867	471	1	167	CARDINAL
taxlaw-2867	471	2	soyoung kim & paritosh bansal	ORG
taxlaw-2867	471	3	supra	PERSON
taxlaw-2867	471	4	149	CARDINAL
taxlaw-2867	471	5	gabriel wildau	PERSON
taxlaw-2867	471	6	china	GPE
taxlaw-2867	472	1	july 9, 2017	DATE
taxlaw-2867	473	1	168	CARDINAL
taxlaw-2867	473	2	jan. 18, 2017	DATE
taxlaw-2867	474	1	169	CARDINAL
taxlaw-2867	474	2	lin & milhaupt	ORG
taxlaw-2867	474	3	20	CARDINAL
taxlaw-2867	474	4	735	CARDINAL
taxlaw-2867	474	5	wu	PERSON
taxlaw-2867	474	6	supra	PERSON
taxlaw-2867	474	7	144	CARDINAL
taxlaw-2867	474	8	271	CARDINAL
taxlaw-2867	474	9	today	DATE
taxlaw-2867	475	1	170	CARDINAL
taxlaw-2867	475	2	2017	CARDINAL
taxlaw-2867	475	3	500	CARDINAL
taxlaw-2867	475	4	qiang gongbu guowuyuan guozi wei	PERSON
taxlaw-2867	475	5	48	CARDINAL
taxlaw-2867	475	6	jia yangqi shang	PERSON
taxlaw-2867	476	1	2017《财富》世界 500	CARDINAL
taxlaw-2867	476	2	48	DATE
taxlaw-2867	476	3	2017	CARDINAL
taxlaw-2867	476	4	500	CARDINAL
taxlaw-2867	476	5	july 20, 2017	DATE
taxlaw-2867	477	1	500	CARDINAL
taxlaw-2867	478	1	171	CARDINAL
taxlaw-2867	478	2	li	PERSON
taxlaw-2867	478	3	supra	PERSON
taxlaw-2867	478	4	144	CARDINAL
taxlaw-2867	478	5	159	CARDINAL
taxlaw-2867	479	1	100	CARDINAL
taxlaw-2867	480	1	vol.10:1 columbia journal of tax law competition	ORG
taxlaw-2867	480	2	three	CARDINAL
taxlaw-2867	480	3	100 percent	PERCENT
taxlaw-2867	481	1	one	CARDINAL
taxlaw-2867	482	1	175	CARDINAL
taxlaw-2867	482	2	chinese	NORP
taxlaw-2867	483	1	the communist party’s	ORG
taxlaw-2867	484	1	chinese	NORP
taxlaw-2867	485	1	the early 1990s	DATE
taxlaw-2867	485	2	china	GPE
taxlaw-2867	485	3	172	CARDINAL
taxlaw-2867	485	4	wu	PERSON
taxlaw-2867	485	5	supra	PERSON
taxlaw-2867	485	6	144	CARDINAL
taxlaw-2867	485	7	271	CARDINAL
taxlaw-2867	485	8	china	GPE
taxlaw-2867	485	9	three	CARDINAL
taxlaw-2867	485	10	three	CARDINAL
taxlaw-2867	485	11	three	CARDINAL
taxlaw-2867	487	1	nicholas r. lardy	PERSON
taxlaw-2867	487	2	china	GPE
taxlaw-2867	487	3	peterson inst	PERSON
taxlaw-2867	487	4	int’l econ	ORG
taxlaw-2867	488	1	july 28, 2016	DATE
taxlaw-2867	490	1	173	CARDINAL
taxlaw-2867	490	2	david finckling	PERSON
taxlaw-2867	490	3	china eastern’s	ORG
taxlaw-2867	490	4	bloomberg	ORG
taxlaw-2867	490	5	mar. 30	DATE
taxlaw-2867	490	6	2017	DATE
taxlaw-2867	491	1	danny lee	PERSON
taxlaw-2867	491	2	china eastern unites	ORG
taxlaw-2867	491	3	beijing	GPE
taxlaw-2867	491	4	s. china morning	PERSON
taxlaw-2867	491	5	nov. 25	DATE
taxlaw-2867	491	6	2017	DATE
taxlaw-2867	492	1	chen huiying	PERSON
taxlaw-2867	492	2	li qiyan & yu ning	ORG
taxlaw-2867	492	3	china eastern	ORG
taxlaw-2867	492	4	sept. 10, 2007	DATE
taxlaw-2867	493	1	174	CARDINAL
taxlaw-2867	493	2	li	PERSON
taxlaw-2867	493	3	supra	PERSON
taxlaw-2867	493	4	144	CARDINAL
taxlaw-2867	493	5	65	DATE
taxlaw-2867	493	6	lin & milhaupt	ORG
taxlaw-2867	493	7	20	CARDINAL
taxlaw-2867	493	8	711	CARDINAL
taxlaw-2867	493	9	175	CARDINAL
taxlaw-2867	493	10	lin & milhaupt	ORG
taxlaw-2867	493	11	20	CARDINAL
taxlaw-2867	493	12	700	CARDINAL
taxlaw-2867	493	13	supra	PERSON
taxlaw-2867	493	14	23	CARDINAL
taxlaw-2867	493	15	673	CARDINAL
taxlaw-2867	493	16	thirty-four	CARDINAL
taxlaw-2867	493	17	china national offshore oil corporation	ORG
taxlaw-2867	494	1	176	CARDINAL
taxlaw-2867	494	2	li	PERSON
taxlaw-2867	494	3	supra	PERSON
taxlaw-2867	494	4	144	CARDINAL
taxlaw-2867	494	5	138	CARDINAL
taxlaw-2867	494	6	monique taylor	PERSON
taxlaw-2867	494	7	china	GPE
taxlaw-2867	494	8	chinese	NORP
taxlaw-2867	494	9	china	GPE
taxlaw-2867	494	10	india	GPE
taxlaw-2867	494	11	79	DATE
taxlaw-2867	495	1	2012	DATE
taxlaw-2867	495	2	yang ge	PERSON
taxlaw-2867	495	3	5	CARDINAL
taxlaw-2867	495	4	china	GPE
taxlaw-2867	495	5	caixin	PERSON
taxlaw-2867	495	6	aug. 8, 2017	DATE
taxlaw-2867	495	7	https://www.caixinglobal.com/2017-08-28/101136807.html	DATE
taxlaw-2867	496	1	50%	PERCENT
taxlaw-2867	498	1	177	CARDINAL
taxlaw-2867	498	2	georgina lee	PERSON
taxlaw-2867	498	3	s. china morning	PERSON
taxlaw-2867	498	4	dec. 5	DATE
taxlaw-2867	498	5	2017	DATE
taxlaw-2867	499	1	178	CARDINAL
taxlaw-2867	499	2	gabriel	PERSON
taxlaw-2867	499	3	china state	ORG
taxlaw-2867	500	1	aug. 27	DATE
taxlaw-2867	500	2	2017	DATE
taxlaw-2867	502	1	2018	DATE
taxlaw-2867	502	2	101	CARDINAL
taxlaw-2867	502	3	chinese	NORP
taxlaw-2867	502	4	the 1990s	DATE
taxlaw-2867	502	5	early 2000s	DATE
taxlaw-2867	502	6	china	GPE
taxlaw-2867	502	7	the china investment corporation	ORG
taxlaw-2867	502	8	four	CARDINAL
taxlaw-2867	503	1	central organization department	ORG
taxlaw-2867	503	2	ten	CARDINAL
taxlaw-2867	503	3	the communist party	ORG
taxlaw-2867	504	1	the communist party	ORG
taxlaw-2867	504	2	china	GPE
taxlaw-2867	504	3	53	CARDINAL
taxlaw-2867	505	1	sasac	PERSON
taxlaw-2867	505	2	the central organization department.189	ORG
taxlaw-2867	505	3	179	CARDINAL
taxlaw-2867	505	4	james stent	PERSON
taxlaw-2867	505	5	china	GPE
taxlaw-2867	505	6	75-99	PERCENT
taxlaw-2867	505	7	2017	CARDINAL
taxlaw-2867	505	8	china	GPE
taxlaw-2867	505	9	deng xiaoping’s	PERSON
taxlaw-2867	506	1	180	CARDINAL
taxlaw-2867	506	2	li	PERSON
taxlaw-2867	506	3	supra	PERSON
taxlaw-2867	506	4	144	CARDINAL
taxlaw-2867	506	5	127	CARDINAL
taxlaw-2867	507	1	181	CARDINAL
taxlaw-2867	507	2	130	CARDINAL
taxlaw-2867	508	1	182	CARDINAL
taxlaw-2867	509	1	leong h. liew	PERSON
taxlaw-2867	509	2	china	GPE
taxlaw-2867	509	3	china	GPE
taxlaw-2867	509	4	india	GPE
taxlaw-2867	509	5	176	CARDINAL
taxlaw-2867	509	6	222	CARDINAL
taxlaw-2867	509	7	179	CARDINAL
taxlaw-2867	509	8	24	DATE
taxlaw-2867	509	9	chinese	NORP
taxlaw-2867	510	1	183	CARDINAL
taxlaw-2867	510	2	179	CARDINAL
taxlaw-2867	510	3	157	CARDINAL
taxlaw-2867	511	1	184 li	PERSON
taxlaw-2867	511	2	supra	PERSON
taxlaw-2867	511	3	144	CARDINAL
taxlaw-2867	511	4	130	CARDINAL
taxlaw-2867	511	5	185	CARDINAL
taxlaw-2867	511	6	liew	ORG
taxlaw-2867	511	7	182	CARDINAL
taxlaw-2867	511	8	229	CARDINAL
taxlaw-2867	511	9	li	PERSON
taxlaw-2867	511	10	supra	PERSON
taxlaw-2867	511	11	144	CARDINAL
taxlaw-2867	511	12	144-45	CARDINAL
taxlaw-2867	511	13	chinese	NORP
taxlaw-2867	512	1	186	CARDINAL
taxlaw-2867	512	2	wang	ORG
taxlaw-2867	512	3	supra	PERSON
taxlaw-2867	512	4	84	CARDINAL
taxlaw-2867	512	5	658	CARDINAL
taxlaw-2867	512	6	richard mcgregor	PERSON
taxlaw-2867	512	7	sept. 30, 2009	DATE
taxlaw-2867	513	1	li	PERSON
taxlaw-2867	513	2	supra	PERSON
taxlaw-2867	513	3	144	CARDINAL
taxlaw-2867	513	4	117	CARDINAL
taxlaw-2867	513	5	“china inc.	ORG
taxlaw-2867	514	1	187	CARDINAL
taxlaw-2867	514	2	leutert	PERSON
taxlaw-2867	514	3	supra	PERSON
taxlaw-2867	514	4	161	CARDINAL
taxlaw-2867	514	5	87	DATE
taxlaw-2867	515	1	188	CARDINAL
taxlaw-2867	515	2	curtis j. milhaupt	PERSON
taxlaw-2867	515	3	chinese	NORP
taxlaw-2867	515	4	feb. 15, 2012	DATE
taxlaw-2867	517	1	189	CARDINAL
taxlaw-2867	517	2	li-wen lin	PERSON
taxlaw-2867	517	3	china	GPE
taxlaw-2867	517	4	229	CARDINAL
taxlaw-2867	517	5	china	GPE
taxlaw-2867	517	6	107	CARDINAL
taxlaw-2867	517	7	110	CARDINAL
taxlaw-2867	517	8	mar. 2017	DATE
taxlaw-2867	517	9	li	PERSON
taxlaw-2867	517	10	supra	PERSON
taxlaw-2867	517	11	144	CARDINAL
taxlaw-2867	517	12	116	CARDINAL
taxlaw-2867	517	13	two	CARDINAL
taxlaw-2867	518	1	102	CARDINAL
taxlaw-2867	519	1	beijing	GPE
taxlaw-2867	519	2	study communist party	ORG
taxlaw-2867	522	1	2003	DATE
taxlaw-2867	522	2	china	GPE
taxlaw-2867	522	3	three	CARDINAL
taxlaw-2867	522	4	hong kong	GPE
taxlaw-2867	522	5	new york	GPE
taxlaw-2867	522	6	2009	DATE
taxlaw-2867	522	7	three	CARDINAL
taxlaw-2867	522	8	2011	DATE
taxlaw-2867	522	9	three	CARDINAL
taxlaw-2867	522	10	one	CARDINAL
taxlaw-2867	522	11	2003	DATE
taxlaw-2867	522	12	at least 30	CARDINAL
taxlaw-2867	523	1	every few years	DATE
taxlaw-2867	523	2	major soes.199 party	ORG
taxlaw-2867	524	1	ranking communist party	ORG
taxlaw-2867	524	2	the 190 lin & milhaupt	ORG
taxlaw-2867	524	3	20	CARDINAL
taxlaw-2867	524	4	739	CARDINAL
taxlaw-2867	524	5	191	CARDINAL
taxlaw-2867	524	6	taylor	PERSON
taxlaw-2867	524	7	supra	PERSON
taxlaw-2867	524	8	176	CARDINAL
taxlaw-2867	524	9	87	DATE
taxlaw-2867	525	1	192	CARDINAL
taxlaw-2867	525	2	115	CARDINAL
taxlaw-2867	525	3	li	PERSON
taxlaw-2867	525	4	supra	PERSON
taxlaw-2867	525	5	144	CARDINAL
taxlaw-2867	525	6	117	CARDINAL
taxlaw-2867	525	7	lin & milhaupt	ORG
taxlaw-2867	525	8	20	CARDINAL
taxlaw-2867	525	9	738	CARDINAL
taxlaw-2867	525	10	dan levin	PERSON
taxlaw-2867	525	11	china	GPE
taxlaw-2867	525	12	march 6, 2012	DATE
taxlaw-2867	527	1	194	CARDINAL
taxlaw-2867	527	2	supra	PERSON
taxlaw-2867	527	3	189	CARDINAL
taxlaw-2867	527	4	125 195	CARDINAL
taxlaw-2867	527	5	wu	PERSON
taxlaw-2867	527	6	supra	PERSON
taxlaw-2867	527	7	144	CARDINAL
taxlaw-2867	527	8	281	CARDINAL
taxlaw-2867	528	1	196	CARDINAL
taxlaw-2867	528	2	188	CARDINAL
taxlaw-2867	528	3	6	CARDINAL
taxlaw-2867	528	4	taylor	PERSON
taxlaw-2867	528	5	supra	PERSON
taxlaw-2867	528	6	176	CARDINAL
taxlaw-2867	528	7	76-77	DATE
taxlaw-2867	528	8	88-89	DATE
taxlaw-2867	528	9	china	GPE
taxlaw-2867	529	1	197 li	PERSON
taxlaw-2867	529	2	supra	PERSON
taxlaw-2867	529	3	144	CARDINAL
taxlaw-2867	529	4	120	CARDINAL
taxlaw-2867	529	5	198	CARDINAL
taxlaw-2867	529	6	lin & milhaupt	ORG
taxlaw-2867	529	7	20	CARDINAL
taxlaw-2867	529	8	741	CARDINAL
taxlaw-2867	530	1	199	CARDINAL
taxlaw-2867	530	2	cheng li	PERSON
taxlaw-2867	530	3	china	GPE
taxlaw-2867	530	4	2012	DATE
taxlaw-2867	530	5	4	CARDINAL
taxlaw-2867	530	6	34	CARDINAL
taxlaw-2867	530	7	china	GPE
taxlaw-2867	530	8	1 (2011	DATE
taxlaw-2867	530	9	lingling wei & bob davis	PERSON
taxlaw-2867	530	10	chinese	NORP
taxlaw-2867	530	11	wall st. j.	PERSON
taxlaw-2867	530	12	feb. 18, 2013	DATE
taxlaw-2867	532	1	200	CARDINAL
taxlaw-2867	532	2	wu	PERSON
taxlaw-2867	532	3	supra	PERSON
taxlaw-2867	532	4	144	CARDINAL
taxlaw-2867	532	5	281	CARDINAL
taxlaw-2867	532	6	gregor stuart hunter & steven russolillo	ORG
taxlaw-2867	532	7	china	GPE
taxlaw-2867	532	8	the communist party	ORG
taxlaw-2867	532	9	wall st	GPE
taxlaw-2867	532	10	j.	GPE
taxlaw-2867	532	11	aug. 14, 2017	DATE
taxlaw-2867	532	12	https://www.wsj.com/articles/now-advising-chinas-state-firmsthe-communist-party-1502703005	PERSON
taxlaw-2867	533	1	tom mitchell	PERSON
taxlaw-2867	533	2	china	GPE
taxlaw-2867	533	3	communist party	ORG
taxlaw-2867	533	4	aug. 14, 2017	DATE
taxlaw-2867	534	1	2018	DATE
taxlaw-2867	534	2	103	CARDINAL
taxlaw-2867	534	3	chinese	NORP
taxlaw-2867	536	1	soe	ORG
taxlaw-2867	537	1	china	GPE
taxlaw-2867	537	2	one	CARDINAL
taxlaw-2867	538	1	china	GPE
taxlaw-2867	538	2	b. soes	PERSON
taxlaw-2867	538	3	china	GPE
taxlaw-2867	538	4	chinese	NORP
taxlaw-2867	538	5	chinese	NORP
taxlaw-2867	539	1	china	GPE
taxlaw-2867	539	2	five-year	DATE
taxlaw-2867	539	3	mao zedong	PERSON
taxlaw-2867	539	4	chinese	NORP
taxlaw-2867	539	5	201	CARDINAL
taxlaw-2867	539	6	zhang hongpei	PERSON
taxlaw-2867	539	7	sept. 5	DATE
taxlaw-2867	539	8	2017	DATE
taxlaw-2867	540	1	202	CARDINAL
taxlaw-2867	540	2	duanjie chen	PERSON
taxlaw-2867	540	3	china	GPE
taxlaw-2867	541	1	6	CARDINAL
taxlaw-2867	541	2	calgary sch	PERSON
taxlaw-2867	544	1	1,	PERCENT
taxlaw-2867	544	2	19	DATE
taxlaw-2867	544	3	june 2013	DATE
taxlaw-2867	544	4	feng liu & linlin zhang	ORG
taxlaw-2867	544	5	china	GPE
taxlaw-2867	544	6	china	GPE
taxlaw-2867	546	1	2017	CARDINAL
taxlaw-2867	547	1	shirley yam	PERSON
taxlaw-2867	547	2	china	GPE
taxlaw-2867	547	3	s. china morning	PERSON
taxlaw-2867	547	4	july 15, 2016	DATE
taxlaw-2867	548	1	chinese	NORP
taxlaw-2867	548	2	204 xie	PERSON
taxlaw-2867	548	3	supra	PERSON
taxlaw-2867	548	4	26	CARDINAL
taxlaw-2867	548	5	80	CARDINAL
taxlaw-2867	548	6	naughton	PERSON
taxlaw-2867	548	7	144	CARDINAL
taxlaw-2867	548	8	61	DATE
taxlaw-2867	549	1	205 ming du	QUANTITY
taxlaw-2867	549	2	china	GPE
taxlaw-2867	549	3	48	CARDINAL
taxlaw-2867	549	4	j. world trade	ORG
taxlaw-2867	549	5	1127	CARDINAL
taxlaw-2867	549	6	1154	DATE
taxlaw-2867	549	7	2014	DATE
taxlaw-2867	550	1	206	CARDINAL
taxlaw-2867	550	2	han peng	PERSON
taxlaw-2867	550	3	one	CARDINAL
taxlaw-2867	550	4	one	CARDINAL
taxlaw-2867	551	1	oct. 25	DATE
taxlaw-2867	551	2	2017,7:50 pm	TIME
taxlaw-2867	551	3	https://news.cgtn.com/news/34516a4d32597a6333566d54/share_p.html	GPE
taxlaw-2867	552	1	cpc	ORG
taxlaw-2867	553	1	207	CARDINAL
taxlaw-2867	553	2	5	CARDINAL
taxlaw-2867	553	3	208	CARDINAL
taxlaw-2867	553	4	cary huang	PERSON
taxlaw-2867	553	5	china	GPE
taxlaw-2867	553	6	five-year	DATE
taxlaw-2867	553	7	soviet	NORP
taxlaw-2867	553	8	s. china morning	PERSON
taxlaw-2867	553	9	oct. 13	DATE
taxlaw-2867	553	10	2015	DATE
taxlaw-2867	554	1	five-year	DATE
taxlaw-2867	554	2	http://dx.doi.org/10.1016/j.cjar.2016.12.003	TIME
taxlaw-2867	556	1	chinese	NORP
taxlaw-2867	558	1	china	GPE
taxlaw-2867	558	2	five-year	DATE
taxlaw-2867	558	3	the communist party	ORG
taxlaw-2867	558	4	china	GPE
taxlaw-2867	558	5	five-year	DATE
taxlaw-2867	558	6	the early 2000s	DATE
taxlaw-2867	558	7	china	GPE
taxlaw-2867	559	1	the 1990s	DATE
taxlaw-2867	559	2	chinese	NORP
taxlaw-2867	560	1	215	CARDINAL
taxlaw-2867	560	2	china	GPE
taxlaw-2867	560	3	china	GPE
taxlaw-2867	560	4	five-year	DATE
taxlaw-2867	560	5	oct. 26, 2015	DATE
taxlaw-2867	560	6	https://www.economist.com/blogs/economist-explains/2015/10/economist-explains-24	ORG
taxlaw-2867	561	1	china	GPE
taxlaw-2867	561	2	five-year	DATE
taxlaw-2867	562	1	209	CARDINAL
taxlaw-2867	562	2	sebastian heilmann &	ORG
taxlaw-2867	562	3	lea shih	PERSON
taxlaw-2867	562	4	china	GPE
taxlaw-2867	562	5	1978-2012	DATE
taxlaw-2867	562	6	21	DATE
taxlaw-2867	562	7	harvard-yenching inst	ORG
taxlaw-2867	562	8	jan. 2013	DATE
taxlaw-2867	563	1	210	CARDINAL
taxlaw-2867	563	2	wu	PERSON
taxlaw-2867	563	3	supra	PERSON
taxlaw-2867	563	4	144	CARDINAL
taxlaw-2867	563	5	276	CARDINAL
taxlaw-2867	563	6	211	CARDINAL
taxlaw-2867	563	7	china	GPE
taxlaw-2867	563	8	five-year	DATE
taxlaw-2867	563	9	208	CARDINAL
taxlaw-2867	563	10	212	CARDINAL
taxlaw-2867	563	11	donghua chen	PERSON
taxlaw-2867	563	12	oliver zhen li & fu xin	PERSON
taxlaw-2867	563	13	five-year	DATE
taxlaw-2867	563	14	china	GPE
taxlaw-2867	563	15	10	CARDINAL
taxlaw-2867	563	16	j. acct.	ORG
taxlaw-2867	565	1	189	CARDINAL
taxlaw-2867	565	2	2017	CARDINAL
taxlaw-2867	567	1	213	CARDINAL
taxlaw-2867	567	2	tristan kenderdine	PERSON
taxlaw-2867	567	3	china	GPE
taxlaw-2867	567	4	4 asia & pac	ORG
taxlaw-2867	568	1	325	CARDINAL
taxlaw-2867	568	2	328	CARDINAL
taxlaw-2867	568	3	2017	CARDINAL
taxlaw-2867	569	1	214	CARDINAL
taxlaw-2867	569	2	xiaojie xu	PERSON
taxlaw-2867	569	3	chinese	NORP
taxlaw-2867	569	4	james a. baker iii inst	PERSON
taxlaw-2867	571	1	4	CARDINAL
taxlaw-2867	571	2	march 2007	DATE
taxlaw-2867	572	1	215	CARDINAL
taxlaw-2867	572	2	david	PERSON
taxlaw-2867	572	3	china	GPE
taxlaw-2867	572	4	174-76	PERCENT
taxlaw-2867	572	5	2013	DATE
taxlaw-2867	573	1	china	GPE
taxlaw-2867	573	2	five-year	DATE
taxlaw-2867	573	3	xie	PERSON
taxlaw-2867	573	4	supra	PERSON
taxlaw-2867	573	5	26	CARDINAL
taxlaw-2867	573	6	7	CARDINAL
taxlaw-2867	573	7	216	CARDINAL
taxlaw-2867	573	8	jamil anderlini	PERSON
taxlaw-2867	573	9	china	GPE
taxlaw-2867	573	10	july 21, 2009	DATE
taxlaw-2867	574	1	china	GPE
taxlaw-2867	574	2	july 21, 2009	DATE
taxlaw-2867	576	1	2018	DATE
taxlaw-2867	576	2	105	CARDINAL
taxlaw-2867	576	3	chinese	NORP
taxlaw-2867	576	4	china	GPE
taxlaw-2867	577	1	218	CARDINAL
taxlaw-2867	577	2	the decade	DATE
taxlaw-2867	577	3	2005	DATE
taxlaw-2867	577	4	2013	DATE
taxlaw-2867	577	5	90 percent	PERCENT
taxlaw-2867	577	6	chinese	NORP
taxlaw-2867	578	1	2013	DATE
taxlaw-2867	578	2	one	CARDINAL
taxlaw-2867	578	3	one	CARDINAL
taxlaw-2867	578	4	china	GPE
taxlaw-2867	578	5	china	GPE
taxlaw-2867	578	6	china	GPE
taxlaw-2867	578	7	eurasia	GPE
taxlaw-2867	578	8	its first two years	DATE
taxlaw-2867	578	9	217	CARDINAL
taxlaw-2867	578	10	supra	PERSON
taxlaw-2867	578	11	215	CARDINAL
taxlaw-2867	578	12	176	CARDINAL
taxlaw-2867	578	13	205	CARDINAL
taxlaw-2867	578	14	1134	CARDINAL
taxlaw-2867	579	1	218	CARDINAL
taxlaw-2867	579	2	taylor	PERSON
taxlaw-2867	579	3	supra	PERSON
taxlaw-2867	579	4	176	CARDINAL
taxlaw-2867	579	5	79	CARDINAL
taxlaw-2867	579	6	peter c. evans & erica s.	ORG
taxlaw-2867	579	7	china	GPE
taxlaw-2867	579	8	brookings	PERSON
taxlaw-2867	579	9	1, 2006	DATE
taxlaw-2867	580	1	daniel c. o’neil	PERSON
taxlaw-2867	580	2	chinese	NORP
taxlaw-2867	580	3	kazakhstan	GPE
taxlaw-2867	580	4	5	CARDINAL
taxlaw-2867	580	5	j. eurasian stud	PERSON
taxlaw-2867	581	1	145	CARDINAL
taxlaw-2867	581	2	2014	DATE
taxlaw-2867	582	1	chinese	NORP
taxlaw-2867	582	2	kazakhstan	GPE
taxlaw-2867	583	1	219	CARDINAL
taxlaw-2867	584	1	s. downs	PERSON
taxlaw-2867	584	2	china, inc.	ORG
taxlaw-2867	584	3	brookings	PERSON
taxlaw-2867	584	4	june 24, 2014	DATE
taxlaw-2867	585	1	chinese	NORP
taxlaw-2867	585	2	afghanistan	GPE
taxlaw-2867	585	3	zambia	GPE
taxlaw-2867	585	4	brad plumer	PERSON
taxlaw-2867	585	5	china	GPE
taxlaw-2867	586	1	feb. 13, 2014	DATE
taxlaw-2867	588	1	220	CARDINAL
taxlaw-2867	588	2	supra	PERSON
taxlaw-2867	588	3	215	CARDINAL
taxlaw-2867	588	4	176	CARDINAL
taxlaw-2867	588	5	205	CARDINAL
taxlaw-2867	588	6	1134	CARDINAL
taxlaw-2867	588	7	shannon tiezzi	PERSON
taxlaw-2867	588	8	china	GPE
taxlaw-2867	588	9	dec. 25, 2014	DATE
taxlaw-2867	590	1	221	CARDINAL
taxlaw-2867	590	2	wang et al.	PERSON
taxlaw-2867	590	3	115	CARDINAL
taxlaw-2867	590	4	322	CARDINAL
taxlaw-2867	590	5	between 2005 and 2013	DATE
taxlaw-2867	590	6	89.4 per cent	MONEY
taxlaw-2867	590	7	chinese	NORP
taxlaw-2867	590	8	supra	PERSON
taxlaw-2867	590	9	215	CARDINAL
taxlaw-2867	590	10	178	CARDINAL
taxlaw-2867	590	11	chinese	NORP
taxlaw-2867	590	12	2010	DATE
taxlaw-2867	591	1	222	CARDINAL
taxlaw-2867	591	2	may 8, 2017	DATE
taxlaw-2867	591	3	https://perma.cc/8sxu-epvj	GPE
taxlaw-2867	591	4	spencer sheehan	PERSON
taxlaw-2867	591	5	china	GPE
taxlaw-2867	591	6	one	CARDINAL
taxlaw-2867	591	7	one	CARDINAL
taxlaw-2867	591	8	2017	DATE
taxlaw-2867	592	1	china	GPE
taxlaw-2867	593	1	223	CARDINAL
taxlaw-2867	593	2	china	GPE
taxlaw-2867	593	3	one	CARDINAL
taxlaw-2867	593	4	one	CARDINAL
taxlaw-2867	593	5	lse ideas	PERSON
taxlaw-2867	593	6	july 24, 2017	DATE
taxlaw-2867	595	1	224	CARDINAL
taxlaw-2867	595	2	gisela grieger	PERSON
taxlaw-2867	595	3	one	CARDINAL
taxlaw-2867	595	4	one	CARDINAL
taxlaw-2867	595	5	china	GPE
taxlaw-2867	597	1	6	CARDINAL
taxlaw-2867	597	2	586.608	CARDINAL
taxlaw-2867	597	3	july 2016	DATE
taxlaw-2867	597	4	chinese	NORP
taxlaw-2867	597	5	first	ORDINAL
taxlaw-2867	597	6	julan du & yifei zhang	ORG
taxlaw-2867	597	7	one	CARDINAL
taxlaw-2867	597	8	one	CARDINAL
taxlaw-2867	597	9	chinese	NORP
taxlaw-2867	598	1	47	CARDINAL
taxlaw-2867	598	2	china	GPE
taxlaw-2867	599	1	rev	PERSON
taxlaw-2867	599	2	189	CARDINAL
taxlaw-2867	599	3	2018	DATE
taxlaw-2867	599	4	one	CARDINAL
taxlaw-2867	599	5	one	CARDINAL
taxlaw-2867	600	1	https://www.washingtonpost.com/news/wonk/wp/2014/02/13/how-chinas-hunt-for-raw-materials-is-changing-the-world/?utm_term=.d3e1bdc403ea https://www.washingtonpost.com/news/wonk/wp/2014/02/13/how-chinas-hunt-for-raw-materials-is-changing-the-world/?utm_term=.d3e1bdc403ea https://thediplomat.com/2014/12/china-urges-companies-to-go-global	PERSON
taxlaw-2867	600	2	106	CARDINAL
taxlaw-2867	601	1	ten	CARDINAL
taxlaw-2867	601	2	2017	DATE
taxlaw-2867	601	3	at least 40	CARDINAL
taxlaw-2867	601	4	chinese	NORP
taxlaw-2867	601	5	the end of 2014	DATE
taxlaw-2867	603	1	12.7%	PERCENT
taxlaw-2867	603	2	18.3%	PERCENT
taxlaw-2867	603	3	8.6%	PERCENT
taxlaw-2867	603	4	15%	PERCENT
taxlaw-2867	603	5	annually	DATE
taxlaw-2867	603	6	4%	PERCENT
taxlaw-2867	603	7	one	CARDINAL
taxlaw-2867	603	8	nearly 70%	PERCENT
taxlaw-2867	603	9	over 95%	PERCENT
taxlaw-2867	604	1	229	CARDINAL
taxlaw-2867	605	1	soes	ORG
taxlaw-2867	605	2	chinese	NORP
taxlaw-2867	606	1	between 60% and 70%	PERCENT
taxlaw-2867	606	2	china	GPE
taxlaw-2867	606	3	chinese	NORP
taxlaw-2867	606	4	chinese	NORP
taxlaw-2867	606	5	more than half	CARDINAL
taxlaw-2867	606	6	54.3%	PERCENT
taxlaw-2867	606	7	china	GPE
taxlaw-2867	606	8	$900 billion	MONEY
taxlaw-2867	607	1	233	CARDINAL
taxlaw-2867	607	2	225	CARDINAL
taxlaw-2867	607	3	one	CARDINAL
taxlaw-2867	607	4	one	CARDINAL
taxlaw-2867	607	5	jamestown	GPE
taxlaw-2867	608	1	may 15, 2015	DATE
taxlaw-2867	610	1	226	CARDINAL
taxlaw-2867	610	2	baker mckenzie	PERSON
taxlaw-2867	610	3	13	CARDINAL
taxlaw-2867	610	4	2017	CARDINAL
taxlaw-2867	610	5	https://www.bakermckenzie.com//media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en	GPE
taxlaw-2867	610	6	227	CARDINAL
taxlaw-2867	610	7	soe	ORG
taxlaw-2867	610	8	daily	DATE
taxlaw-2867	610	9	july 16, 2015	DATE
taxlaw-2867	612	1	228	CARDINAL
taxlaw-2867	612	2	zhongyang qiye	PERSON
taxlaw-2867	612	3	yidai yilu	WORK_OF_ART
taxlaw-2867	612	4	gong jian qingkuang	PERSON
taxlaw-2867	613	1	2017	CARDINAL
taxlaw-2867	613	2	http://www.sasac.gov.cn/n4470048/n4470081/n4582104/c4594908/content.html	PERSON
taxlaw-2867	614	1	229	CARDINAL
taxlaw-2867	614	2	derek scissors	PERSON
taxlaw-2867	616	1	inst	PERSON
taxlaw-2867	616	2	chinese	NORP
taxlaw-2867	616	3	12	CARDINAL
taxlaw-2867	616	4	mar. 28, 2018	DATE
taxlaw-2867	619	1	230 zhong nan	QUANTITY
taxlaw-2867	619	2	china	GPE
taxlaw-2867	619	3	may 9, 2017	DATE
taxlaw-2867	622	1	231	CARDINAL
taxlaw-2867	622	2	228	CARDINAL
taxlaw-2867	622	3	wendy wu	PERSON
taxlaw-2867	622	4	the communist party	ORG
taxlaw-2867	622	5	china	GPE
taxlaw-2867	622	6	s. china morning	PERSON
taxlaw-2867	622	7	june 17, 2017	DATE
taxlaw-2867	623	1	soe overseas	ORG
taxlaw-2867	623	2	xinhua	ORG
taxlaw-2867	623	3	june 19, 2015	DATE
taxlaw-2867	623	4	http://www.xinhuanet.com/english/2015-06/19/c_134341330.htm	GPE
taxlaw-2867	625	1	232	CARDINAL
taxlaw-2867	625	2	145	CARDINAL
taxlaw-2867	625	3	233	CARDINAL
taxlaw-2867	625	4	china	GPE
taxlaw-2867	625	5	zhongguo duiwai	GPE
taxlaw-2867	626	1	china	GPE
taxlaw-2867	626	2	2017	CARDINAL
taxlaw-2867	627	1	china	GPE
taxlaw-2867	627	2	$900 billion	MONEY
taxlaw-2867	627	3	reuters	ORG
taxlaw-2867	627	4	oct. 18	DATE
taxlaw-2867	627	5	2017	DATE
taxlaw-2867	629	1	https://www.bakermckenzie.com/-/media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en https://www.bakermckenzie.com/-/media/files/insight/publications/2017/10/belt-road/baker_mckenzie_belt_road_report_2017.pdf?la=en	PERSON
taxlaw-2867	630	1	paulc	GPE
taxlaw-2867	630	2	http://perma.cc/9b54-3mwg	CARDINAL
taxlaw-2867	630	3	http://perma.cc/x6zw-b66s http://fec.mofcom.gov.cn/article/tzhzcj/tzhz/upload/zgdwtzhzfzbg2017.pdf http://perma.cc/3qfk-nalt http://perma.cc/3qfk-nalt http://perma.cc/xw23-z4r4	PRODUCT
taxlaw-2867	630	4	107	CARDINAL
taxlaw-2867	630	5	chinese	NORP
taxlaw-2867	630	6	chinese	NORP
taxlaw-2867	630	7	chinese	NORP
taxlaw-2867	630	8	the united states	GPE
taxlaw-2867	630	9	chinese	NORP
taxlaw-2867	630	10	chinese	NORP
taxlaw-2867	631	1	chinese	NORP
taxlaw-2867	631	2	2016	CARDINAL
taxlaw-2867	631	3	chinese	NORP
taxlaw-2867	631	4	chinese	NORP
taxlaw-2867	632	1	2016	DATE
taxlaw-2867	632	2	the chinese yuan	ORG
taxlaw-2867	632	3	chinese	NORP
taxlaw-2867	632	4	that year	DATE
taxlaw-2867	632	5	china	GPE
taxlaw-2867	632	6	dalian wanda	ORG
taxlaw-2867	632	7	first	ORDINAL
taxlaw-2867	632	8	chinese	NORP
taxlaw-2867	632	9	china	GPE
taxlaw-2867	632	10	annual	DATE
taxlaw-2867	632	11	just the first six months of the year	DATE
taxlaw-2867	632	12	u.s.	GPE
taxlaw-2867	632	13	first	ORDINAL
taxlaw-2867	632	14	chinese	NORP
taxlaw-2867	632	15	november 2016	DATE
taxlaw-2867	633	1	234	CARDINAL
taxlaw-2867	633	2	145	CARDINAL
taxlaw-2867	633	3	205	CARDINAL
taxlaw-2867	633	4	1128	DATE
taxlaw-2867	633	5	approximately 70%	PERCENT
taxlaw-2867	633	6	chinese	NORP
taxlaw-2867	634	1	235	CARDINAL
taxlaw-2867	634	2	ji li	PERSON
taxlaw-2867	634	3	chinese	NORP
taxlaw-2867	634	4	the united states	GPE
taxlaw-2867	634	5	36 nw	QUANTITY
taxlaw-2867	634	6	j. int'l l. &	ORG
taxlaw-2867	635	1	143	CARDINAL
taxlaw-2867	635	2	165	CARDINAL
taxlaw-2867	635	3	2016	CARDINAL
taxlaw-2867	636	1	236	CARDINAL
taxlaw-2867	636	2	saumya vaishampayan &	ORG
taxlaw-2867	636	3	lingling wei	PERSON
taxlaw-2867	636	4	china	GPE
taxlaw-2867	636	5	wall st	GPE
taxlaw-2867	636	6	j., nov. 7,	GPE
taxlaw-2867	636	7	2016	DATE
taxlaw-2867	636	8	237	CARDINAL
taxlaw-2867	636	9	sui-lee wee	PERSON
taxlaw-2867	636	10	china	GPE
taxlaw-2867	636	11	n.y.	GPE
taxlaw-2867	636	12	aug. 18,	DATE
taxlaw-2867	636	13	2017	DATE
taxlaw-2867	636	14	xie yu	PERSON
taxlaw-2867	636	15	china	GPE
taxlaw-2867	636	16	s. china morning	PERSON
taxlaw-2867	636	17	july 8, 2017	DATE
taxlaw-2867	638	1	238	CARDINAL
taxlaw-2867	638	2	don weinland	PERSON
taxlaw-2867	638	3	emily feng &	PERSON
taxlaw-2867	638	4	sherry fei ju	PERSON
taxlaw-2867	638	5	china	GPE
taxlaw-2867	639	1	sept. 3, 2017, https://www.ft.com/content/18b1352c-8e26-11e7-a352-e46f43c5825d	DATE
taxlaw-2867	640	1	239	CARDINAL
taxlaw-2867	640	2	denny thomas	PERSON
taxlaw-2867	640	3	china	GPE
taxlaw-2867	640	4	m&a	ORG
taxlaw-2867	640	5	2015	CARDINAL
taxlaw-2867	640	6	6 months	DATE
taxlaw-2867	640	7	reuters	ORG
taxlaw-2867	640	8	june 20, 2016	DATE
taxlaw-2867	641	1	xie yu	PERSON
taxlaw-2867	641	2	china	GPE
taxlaw-2867	641	3	first	ORDINAL
taxlaw-2867	641	4	s. china morning	PERSON
taxlaw-2867	641	5	dec. 21	DATE
taxlaw-2867	641	6	2016	DATE
taxlaw-2867	643	1	240	CARDINAL
taxlaw-2867	643	2	heiwei tang & christopher beddor	ORG
taxlaw-2867	643	3	china	GPE
taxlaw-2867	643	4	oct. 17	DATE
taxlaw-2867	643	5	2017	DATE
taxlaw-2867	643	6	angelo katsoras	PERSON
taxlaw-2867	643	7	china	GPE
taxlaw-2867	643	8	nat’l bank	GPE
taxlaw-2867	644	1	oct. 4	DATE
taxlaw-2867	644	2	2017	DATE
taxlaw-2867	646	1	chinese	NORP
taxlaw-2867	646	2	more than us $50 million	MONEY
taxlaw-2867	646	3	more than us $5 million.242	MONEY
taxlaw-2867	646	4	more than 40%	PERCENT
taxlaw-2867	646	5	the first seven months	DATE
taxlaw-2867	646	6	2017.244	CARDINAL
taxlaw-2867	646	7	august 2017	DATE
taxlaw-2867	646	8	china	GPE
taxlaw-2867	648	1	241	CARDINAL
taxlaw-2867	648	2	gary lock & karen	ORG
taxlaw-2867	648	3	28	CARDINAL
taxlaw-2867	649	1	l. rev	PERSON
taxlaw-2867	649	2	36 (2009	DATE
taxlaw-2867	649	3	friedrich wu	PERSON
taxlaw-2867	649	4	robbertjan korthah & ng kuan khai	ORG
taxlaw-2867	649	5	china	GPE
taxlaw-2867	649	6	14	CARDINAL
taxlaw-2867	650	1	19	CARDINAL
taxlaw-2867	650	2	20–21	CARDINAL
taxlaw-2867	650	3	2013	DATE
taxlaw-2867	651	1	242	CARDINAL
taxlaw-2867	651	2	james t. areddy	PERSON
taxlaw-2867	651	3	lingling wei	PERSON
taxlaw-2867	651	4	china	GPE
taxlaw-2867	651	5	wall st	GPE
taxlaw-2867	651	6	j.	GPE
taxlaw-2867	651	7	dec. 1	DATE
taxlaw-2867	651	8	2016	DATE
taxlaw-2867	651	9	gabriel wildau	PERSON
taxlaw-2867	651	10	don weinland &	ORG
taxlaw-2867	651	11	tom mitchell	PERSON
taxlaw-2867	651	12	china	GPE
taxlaw-2867	652	1	nov. 29	DATE
taxlaw-2867	652	2	2016	DATE
taxlaw-2867	652	3	engen tham & samuel shen	ORG
taxlaw-2867	652	4	china	GPE
taxlaw-2867	652	5	reuters	ORG
taxlaw-2867	652	6	jan. 10	DATE
taxlaw-2867	652	7	2017	DATE
taxlaw-2867	653	1	xie	PERSON
taxlaw-2867	653	2	supra	PERSON
taxlaw-2867	653	3	26	CARDINAL
taxlaw-2867	653	4	55–56	CARDINAL
taxlaw-2867	653	5	2008	DATE
taxlaw-2867	654	1	243	CARDINAL
taxlaw-2867	654	2	andrew mcginty	PERSON
taxlaw-2867	654	3	jun wei &	ORG
taxlaw-2867	654	4	liang xu	PERSON
taxlaw-2867	654	5	hogan lovells	PERSON
taxlaw-2867	654	6	china	GPE
taxlaw-2867	654	7	jan. 2017	DATE
taxlaw-2867	654	8	2-3	DATE
taxlaw-2867	656	1	244	CARDINAL
taxlaw-2867	656	2	china	GPE
taxlaw-2867	656	3	bloomberg	ORG
taxlaw-2867	656	4	aug. 18	DATE
taxlaw-2867	656	5	2017	DATE
taxlaw-2867	656	6	https://www.bloomberg.com/news/articles/2017-08-18/china-further-limits-overseas-investment-in-push-to-reducerisk	PRODUCT
taxlaw-2867	657	1	245	CARDINAL
taxlaw-2867	657	2	guifan	PERSON
taxlaw-2867	658	1	fangxiang	GPE
taxlaw-2867	658	2	zhidao yijian de tongzhi	GPE
taxlaw-2867	659	1	进一步引导和规范境外投资 方向指导意见的通知	ORG
taxlaw-2867	660	1	guo	PERSON
taxlaw-2867	660	2	fa	ORG
taxlaw-2867	661	1	2017	CARDINAL
taxlaw-2867	661	2	latham & watkins	ORG
taxlaw-2867	661	3	china	GPE
taxlaw-2867	661	4	aug. 30	DATE
taxlaw-2867	661	5	2017	DATE
taxlaw-2867	663	1	246	CARDINAL
taxlaw-2867	663	2	qiye	DATE
taxlaw-2867	663	3	jingwai touzi	PERSON
taxlaw-2867	664	1	cai zi	PERSON
taxlaw-2867	665	1	2017	CARDINAL
taxlaw-2867	666	1	24	CARDINAL
taxlaw-2867	666	2	emily feng	PERSON
taxlaw-2867	666	3	china	GPE
taxlaw-2867	667	1	aug. 3	DATE
taxlaw-2867	667	2	2017	DATE
taxlaw-2867	667	3	https://www.ft.com/content/3251987c-780611e7-90c0-90a9d1bc9691	ORG
taxlaw-2867	667	4	china	GPE
taxlaw-2867	667	5	aug. 2	DATE
taxlaw-2867	667	6	2017	DATE
taxlaw-2867	668	1	247	CARDINAL
taxlaw-2867	668	2	238	CARDINAL
taxlaw-2867	668	3	china	GPE
taxlaw-2867	668	4	july 27, 2017	DATE
taxlaw-2867	669	1	https://www.forbes.com/sites/wadeshepard/2017/07/25/xi-jinping-to-chinas-private-sector-go-home-the-belt-and-road-is-not-for-you/#230b364c17fb https://www.forbes.com/sites/wadeshepard/2017/07/25/xi-jinping-to-chinas-private-sector-go-home-the-belt-and-road-is-not-for-you/#230b364c17fb	PERSON
taxlaw-2867	669	2	109	CARDINAL
taxlaw-2867	669	3	chinese	NORP
taxlaw-2867	669	4	chinese	NORP
taxlaw-2867	669	5	2016	DATE
taxlaw-2867	669	6	chinese	NORP
taxlaw-2867	670	1	at least 10%	PERCENT
taxlaw-2867	671	1	10%	PERCENT
taxlaw-2867	671	2	1991	DATE
taxlaw-2867	671	3	chinese	NORP
taxlaw-2867	671	4	the early 2000s	DATE
taxlaw-2867	672	1	250	CARDINAL
taxlaw-2867	673	1	the mid 2000s	DATE
taxlaw-2867	673	2	chinese	NORP
taxlaw-2867	673	3	2006	DATE
taxlaw-2867	673	4	chinese	NORP
taxlaw-2867	675	1	252	CARDINAL
taxlaw-2867	675	2	chinese	NORP
taxlaw-2867	675	3	248	CARDINAL
taxlaw-2867	675	4	james chan	PERSON
taxlaw-2867	675	5	52	CARDINAL
taxlaw-2867	676	1	34	CARDINAL
taxlaw-2867	676	2	sept. 2015	DATE
taxlaw-2867	677	1	michael j. graetz & itai grinberg	PERSON
taxlaw-2867	677	2	56	CARDINAL
taxlaw-2867	678	1	l. rev	PERSON
taxlaw-2867	678	2	537	CARDINAL
taxlaw-2867	678	3	539	CARDINAL
taxlaw-2867	678	4	2003	DATE
taxlaw-2867	678	5	u.s.	GPE
taxlaw-2867	679	1	249	CARDINAL
taxlaw-2867	679	2	china	GPE
taxlaw-2867	679	3	142	CARDINAL
taxlaw-2867	679	4	151	CARDINAL
taxlaw-2867	679	5	2008	DATE
taxlaw-2867	680	1	250	CARDINAL
taxlaw-2867	680	2	xie	PERSON
taxlaw-2867	680	3	supra	PERSON
taxlaw-2867	680	4	26	CARDINAL
taxlaw-2867	680	5	24–27	CARDINAL
taxlaw-2867	681	1	251	CARDINAL
taxlaw-2867	681	2	herr	ORG
taxlaw-2867	681	3	supra	PERSON
taxlaw-2867	681	4	249	CARDINAL
taxlaw-2867	681	5	153	CARDINAL
taxlaw-2867	681	6	guonan ma &	ORG
taxlaw-2867	681	7	robert n. mccauley	PERSON
taxlaw-2867	681	8	china	GPE
taxlaw-2867	682	1	19	CARDINAL
taxlaw-2867	682	2	int’l	NORP
taxlaw-2867	683	1	233	CARDINAL
taxlaw-2867	683	2	aug. 2007	DATE
taxlaw-2867	685	1	252	CARDINAL
taxlaw-2867	685	2	nanci ni	PERSON
taxlaw-2867	685	3	china	GPE
taxlaw-2867	685	4	28	CARDINAL
taxlaw-2867	686	1	l. 299	PERSON
taxlaw-2867	686	2	326–28	DATE
taxlaw-2867	686	3	2009	DATE
taxlaw-2867	686	4	richard mazzochi	PERSON
taxlaw-2867	686	5	minny siu & hayden flinn	ORG
taxlaw-2867	686	6	king & wood mallesons	ORG
taxlaw-2867	686	7	july 2013	DATE
taxlaw-2867	687	1	qdii	PERSON
taxlaw-2867	688	1	253	CARDINAL
taxlaw-2867	688	2	supra	PERSON
taxlaw-2867	688	3	252	CARDINAL
taxlaw-2867	688	4	330–31	CARDINAL
taxlaw-2867	688	5	daniel ren	PERSON
taxlaw-2867	688	6	chinese	NORP
taxlaw-2867	688	7	s. china morning	PERSON
taxlaw-2867	688	8	nov. 18	DATE
taxlaw-2867	688	9	2016	DATE
taxlaw-2867	688	10	chinese	NORP
taxlaw-2867	689	1	254	CARDINAL
taxlaw-2867	689	2	ren wei	PERSON
taxlaw-2867	689	3	china	GPE
taxlaw-2867	689	4	s. china morning	PERSON
taxlaw-2867	689	5	feb. 1	DATE
taxlaw-2867	689	6	2016	DATE
taxlaw-2867	689	7	https://www.scmp.com/business/article/1908108/yuan-scare-why-china-putting-holdmajor-cross-border-investment-scheme	ORG
taxlaw-2867	690	1	don weinland	ORG
taxlaw-2867	690	2	china	GPE
taxlaw-2867	690	3	feb. 28	DATE
taxlaw-2867	690	4	2016	DATE
taxlaw-2867	692	1	110	CARDINAL
taxlaw-2867	693	1	vol.10:1 columbia journal of tax law portfolio	ORG
taxlaw-2867	693	2	chinese	NORP
taxlaw-2867	694	1	china	GPE
taxlaw-2867	695	1	258	CARDINAL
taxlaw-2867	695	2	china	GPE
taxlaw-2867	695	3	2002	DATE
taxlaw-2867	695	4	qfii	NORP
taxlaw-2867	695	5	first	ORDINAL
taxlaw-2867	695	6	chinese	NORP
taxlaw-2867	695	7	chinese	NORP
taxlaw-2867	695	8	chinese	NORP
taxlaw-2867	696	1	qfii	NORP
taxlaw-2867	696	2	chinese	NORP
taxlaw-2867	696	3	china	GPE
taxlaw-2867	696	4	qfii	NORP
taxlaw-2867	696	5	three	CARDINAL
taxlaw-2867	696	6	2014	DATE
taxlaw-2867	696	7	2016	CARDINAL
taxlaw-2867	696	8	china	GPE
taxlaw-2867	696	9	hong kong	GPE
taxlaw-2867	696	10	shanghai	GPE
taxlaw-2867	696	11	hong kong	GPE
taxlaw-2867	696	12	$3.4 billion	MONEY
taxlaw-2867	696	13	hong kong	GPE
taxlaw-2867	696	14	chinese	NORP
taxlaw-2867	696	15	255see	CARDINAL
taxlaw-2867	696	16	john hooley	PERSON
taxlaw-2867	697	1	china	GPE
taxlaw-2867	697	2	eng	PERSON
taxlaw-2867	697	3	q. bull	PERSON
taxlaw-2867	698	1	dec. 20, 2013	DATE
taxlaw-2867	699	1	china	GPE
taxlaw-2867	699	2	the united states	GPE
taxlaw-2867	700	1	3%	PERCENT
taxlaw-2867	700	2	china	GPE
taxlaw-2867	700	3	49%	PERCENT
taxlaw-2867	700	4	the united states	GPE
taxlaw-2867	700	5	herr	PERSON
taxlaw-2867	700	6	supra	PERSON
taxlaw-2867	700	7	249	CARDINAL
taxlaw-2867	700	8	156	CARDINAL
taxlaw-2867	700	9	china	GPE
taxlaw-2867	701	1	thilo hanemann & daniel h. rosen	ORG
taxlaw-2867	701	2	china	GPE
taxlaw-2867	701	3	europe	LOC
taxlaw-2867	701	4	15	CARDINAL
taxlaw-2867	701	5	june 2012	DATE
taxlaw-2867	701	6	chinese	NORP
taxlaw-2867	701	7	0.3%	PERCENT
taxlaw-2867	701	8	0.6%	PERCENT
taxlaw-2867	701	9	chinese	NORP
taxlaw-2867	701	10	5.1%	PERCENT
taxlaw-2867	701	11	1.5%	PERCENT
taxlaw-2867	701	12	graetz & grinberg	ORG
taxlaw-2867	701	13	supra	PERSON
taxlaw-2867	701	14	248	CARDINAL
taxlaw-2867	701	15	538	CARDINAL
taxlaw-2867	701	16	most years since 1990	DATE
taxlaw-2867	701	17	u.s.	GPE
taxlaw-2867	702	1	256	CARDINAL
taxlaw-2867	702	2	ma & mccauley	ORG
taxlaw-2867	702	3	251	CARDINAL
taxlaw-2867	702	4	14	CARDINAL
taxlaw-2867	702	5	257	CARDINAL
taxlaw-2867	703	1	u.s.	GPE
taxlaw-2867	703	2	chinese	NORP
taxlaw-2867	703	3	feb. 10, 2018	DATE
taxlaw-2867	705	1	258	CARDINAL
taxlaw-2867	705	2	herr	ORG
taxlaw-2867	705	3	supra	PERSON
taxlaw-2867	705	4	249	CARDINAL
taxlaw-2867	705	5	151	CARDINAL
taxlaw-2867	706	1	259	CARDINAL
taxlaw-2867	706	2	wendy dobson & paul r. masson	ORG
taxlaw-2867	706	3	20	CARDINAL
taxlaw-2867	706	4	china	GPE
taxlaw-2867	707	1	rev	PERSON
taxlaw-2867	707	2	124	CARDINAL
taxlaw-2867	707	3	2009	DATE
taxlaw-2867	707	4	herr	PERSON
taxlaw-2867	707	5	supra	PERSON
taxlaw-2867	707	6	249	CARDINAL
taxlaw-2867	707	7	153	CARDINAL
taxlaw-2867	707	8	fred hu	PERSON
taxlaw-2867	707	9	china	GPE
taxlaw-2867	708	1	25	CARDINAL
taxlaw-2867	708	2	cato j. 357	PERSON
taxlaw-2867	708	3	360	CARDINAL
taxlaw-2867	708	4	2005	DATE
taxlaw-2867	708	5	260	CARDINAL
taxlaw-2867	708	6	herr	ORG
taxlaw-2867	708	7	supra	PERSON
taxlaw-2867	708	8	249	CARDINAL
taxlaw-2867	708	9	153	CARDINAL
taxlaw-2867	708	10	hu	PERSON
taxlaw-2867	708	11	supra	PERSON
taxlaw-2867	708	12	259	CARDINAL
taxlaw-2867	708	13	360	CARDINAL
taxlaw-2867	708	14	qfii	NORP
taxlaw-2867	708	15	china daily	ORG
taxlaw-2867	708	16	sept. 5, 2009	DATE
taxlaw-2867	709	1	2009	DATE
taxlaw-2867	709	2	qfii	NORP
taxlaw-2867	710	1	261	CARDINAL
taxlaw-2867	710	2	china	GPE
taxlaw-2867	710	3	qfii	NORP
taxlaw-2867	710	4	herbert smith	PERSON
taxlaw-2867	710	5	freehills (feb. 22,	ORG
taxlaw-2867	710	6	2016	DATE
taxlaw-2867	711	1	perma.cc/qgk2xgyn	CARDINAL
taxlaw-2867	712	1	262	CARDINAL
taxlaw-2867	712	2	neil gough	PERSON
taxlaw-2867	712	3	china	GPE
taxlaw-2867	712	4	hong kong	GPE
taxlaw-2867	712	5	n.y.	GPE
taxlaw-2867	712	6	apr. 30,	DATE
taxlaw-2867	712	7	2017	DATE
taxlaw-2867	713	1	2018	DATE
taxlaw-2867	713	2	111	CARDINAL
taxlaw-2867	713	3	chinese	NORP
taxlaw-2867	713	4	the hong kong stock market.263	ORG
taxlaw-2867	713	5	china	GPE
taxlaw-2867	713	6	china	GPE
taxlaw-2867	713	7	chinese	NORP
taxlaw-2867	713	8	chinese	NORP
taxlaw-2867	713	9	chinese	NORP
taxlaw-2867	713	10	chinese	NORP
taxlaw-2867	714	1	china	GPE
taxlaw-2867	715	1	three	CARDINAL
taxlaw-2867	715	2	chinese	NORP
taxlaw-2867	716	1	first	ORDINAL
taxlaw-2867	716	2	china	GPE
taxlaw-2867	717	1	second	ORDINAL
taxlaw-2867	717	2	chinese	NORP
taxlaw-2867	718	1	chinese	NORP
taxlaw-2867	718	2	chinese	NORP
taxlaw-2867	718	3	chinese	NORP
taxlaw-2867	719	1	china	GPE
taxlaw-2867	720	1	recent years	DATE
taxlaw-2867	720	2	u.s.	GPE
taxlaw-2867	720	3	263	CARDINAL
taxlaw-2867	720	4	enoch yiu	PERSON
taxlaw-2867	720	5	second	ORDINAL
taxlaw-2867	720	6	s. china morning	PERSON
taxlaw-2867	720	7	nov. 28	DATE
taxlaw-2867	720	8	2016	DATE
taxlaw-2867	721	1	264	CARDINAL
taxlaw-2867	721	2	china	GPE
taxlaw-2867	721	3	june 22, 2017	DATE
taxlaw-2867	721	4	https://www.usatoday.com/story/money/2017/06/22/playing/415307001	NORP
taxlaw-2867	722	1	fraser howie	PERSON
taxlaw-2867	722	2	china	GPE
taxlaw-2867	722	3	nikkei asian	NORP
taxlaw-2867	723	1	dec. 28	DATE
taxlaw-2867	723	2	2017	DATE
taxlaw-2867	723	3	https://asia.nikkei.com/viewpoints/fraser-howie/the-promise-of-china-s-stock-connect-betrayed	PERSON
taxlaw-2867	725	1	265	CARDINAL
taxlaw-2867	725	2	hooley	ORG
taxlaw-2867	725	3	255	CARDINAL
taxlaw-2867	725	4	4%	PERCENT
taxlaw-2867	725	5	china	GPE
taxlaw-2867	725	6	86%	PERCENT
taxlaw-2867	725	7	the united states	GPE
taxlaw-2867	726	1	266	CARDINAL
taxlaw-2867	726	2	reuven s. avi-yonah	PERSON
taxlaw-2867	726	3	90	CARDINAL
taxlaw-2867	727	1	l. rev	PERSON
taxlaw-2867	727	2	1193	CARDINAL
taxlaw-2867	727	3	2004	DATE
taxlaw-2867	727	4	2008	DATE
taxlaw-2867	727	5	mich st. l. rev	PERSON
taxlaw-2867	727	6	591	CARDINAL
taxlaw-2867	727	7	2008	DATE
taxlaw-2867	728	1	267	CARDINAL
taxlaw-2867	728	2	dean baker	PERSON
taxlaw-2867	728	3	n.y.	GPE
taxlaw-2867	728	4	jan. 12	DATE
taxlaw-2867	728	5	2016	DATE
taxlaw-2867	728	6	matthew yglesias	PERSON
taxlaw-2867	728	7	apr. 9, 2013	DATE
taxlaw-2867	728	8	ould_just_get_rid_of.html	ORG
taxlaw-2867	729	1	kevin d. williamson	PERSON
taxlaw-2867	729	2	nat’l rev	GPE
taxlaw-2867	730	1	apr. 26	DATE
taxlaw-2867	730	2	2017	DATE
taxlaw-2867	735	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2867	735	2	china	GPE
taxlaw-2867	735	3	oecd	GPE
taxlaw-2867	735	4	8.9 percent	PERCENT
taxlaw-2867	735	5	24.4 percent	PERCENT
taxlaw-2867	735	6	two	CARDINAL
taxlaw-2867	735	7	35	CARDINAL
taxlaw-2867	735	8	oecd	ORG
taxlaw-2867	735	9	china	GPE
taxlaw-2867	736	1	2016	DATE
taxlaw-2867	736	2	22.13 percent	PERCENT
taxlaw-2867	736	3	china	GPE
taxlaw-2867	736	4	only 7.74	CARDINAL
taxlaw-2867	736	5	the new millennium	DATE
taxlaw-2867	737	1	china	GPE
taxlaw-2867	737	2	oecd	ORG
taxlaw-2867	737	3	bric	ORG
taxlaw-2867	737	4	china	GPE
taxlaw-2867	738	1	chinese	NORP
taxlaw-2867	738	2	the 1990s	DATE
taxlaw-2867	738	3	nearly 50 percent	PERCENT
taxlaw-2867	738	4	1998	DATE
taxlaw-2867	738	5	2003	DATE
taxlaw-2867	738	6	2002	DATE
taxlaw-2867	738	7	268	CARDINAL
taxlaw-2867	738	8	reuven s. avi-yonah	PERSON
taxlaw-2867	738	9	64	CARDINAL
taxlaw-2867	738	10	114	CARDINAL
taxlaw-2867	739	1	269	CARDINAL
taxlaw-2867	740	1	co-operation & dev.	ORG
taxlaw-2867	740	2	oecd	ORG
taxlaw-2867	740	3	2017	CARDINAL
taxlaw-2867	740	4	2017	CARDINAL
taxlaw-2867	740	5	oecd	ORG
taxlaw-2867	740	6	https://www.oecd.org/tax/tax-policy/revenue-statistics-highlights-brochure.pdf	ORG
taxlaw-2867	742	1	270	CARDINAL
taxlaw-2867	742	2	slovakia	GPE
taxlaw-2867	743	1	bai yanfeng & cui rui	ORG
taxlaw-2867	744	1	白彦锋 & 崔芮]	ORG
taxlaw-2867	744	2	jingzheng yu	PERSON
taxlaw-2867	744	3	woguo	GPE
taxlaw-2867	744	4	qiye	DATE
taxlaw-2867	744	5	gaige de lixing xuanze	PERSON
taxlaw-2867	745	1	chinese	NORP
taxlaw-2867	745	2	5	CARDINAL
taxlaw-2867	746	1	31	CARDINAL
taxlaw-2867	746	2	2017	CARDINAL
taxlaw-2867	749	1	2015	DATE
taxlaw-2867	749	2	21 percent	PERCENT
taxlaw-2867	750	1	272	CARDINAL
taxlaw-2867	750	2	jeffery owens	PERSON
taxlaw-2867	751	1	zhongguo meng”	PERSON
taxlaw-2867	751	2	zhong de zuoyong	PERSON
taxlaw-2867	751	3	chinese	NORP
taxlaw-2867	751	4	12	CARDINAL
taxlaw-2867	751	5	2017	CARDINAL
taxlaw-2867	753	1	xin weiquan zhuyi chong gou guoji shuishou	ORG
taxlaw-2867	753	2	zhixu de jijie hao	ORG
taxlaw-2867	754	1	7	CARDINAL
taxlaw-2867	754	2	china	GPE
taxlaw-2867	754	3	2014	DATE
taxlaw-2867	755	1	china	GPE
taxlaw-2867	755	2	china	GPE
taxlaw-2867	755	3	2017	CARDINAL
taxlaw-2867	755	4	269	CARDINAL
taxlaw-2867	755	5	3	CARDINAL
taxlaw-2867	755	6	oecd	ORG
taxlaw-2867	755	7	34.3 percent	PERCENT
taxlaw-2867	756	1	china	GPE
taxlaw-2867	756	2	21.6 percent	PERCENT
taxlaw-2867	757	1	273	CARDINAL
taxlaw-2867	757	2	dou benbin	PERSON
taxlaw-2867	757	3	china	GPE
taxlaw-2867	757	4	sixth	ORDINAL
taxlaw-2867	757	5	feb. 22	DATE
taxlaw-2867	757	6	2017	DATE
taxlaw-2867	758	1	maggie zhang	PERSON
taxlaw-2867	758	2	china	GPE
taxlaw-2867	758	3	s. china morning	PERSON
taxlaw-2867	758	4	march 20, 2018	DATE
taxlaw-2867	758	5	http://www.scmp.com/business/globaleconomy/article/2137876/china-not-ready-us-style-whole-family-income-tax-although	GPE
taxlaw-2867	760	1	274	CARDINAL
taxlaw-2867	760	2	wang	ORG
taxlaw-2867	760	3	supra	PERSON
taxlaw-2867	760	4	84	CARDINAL
taxlaw-2867	760	5	647	CARDINAL
taxlaw-2867	760	6	tsai & naughton	ORG
taxlaw-2867	760	7	20	CARDINAL
taxlaw-2867	760	8	2	CARDINAL
taxlaw-2867	761	1	113	CARDINAL
taxlaw-2867	761	2	chinese	NORP
taxlaw-2867	761	3	approximately 2 percent	PERCENT
taxlaw-2867	761	4	3.8 percent	PERCENT
taxlaw-2867	761	5	gdp.275	ORG
taxlaw-2867	761	6	approximately 263 billion yuan	MONEY
taxlaw-2867	761	7	$41.6 billion	MONEY
taxlaw-2867	761	8	2002	DATE
taxlaw-2867	761	9	1.089 trillion yuan	MONEY
taxlaw-2867	761	10	$170.9 billion	MONEY
taxlaw-2867	761	11	2007	DATE
taxlaw-2867	761	12	annual	DATE
taxlaw-2867	761	13	32.6	CARDINAL
taxlaw-2867	761	14	2017	CARDINAL
taxlaw-2867	761	15	2.9 trillion yuan	MONEY
taxlaw-2867	761	16	$453.2 billion	MONEY
taxlaw-2867	761	17	1.4 trillion yuan	MONEY
taxlaw-2867	761	18	217.5	MONEY
taxlaw-2867	762	1	more than 10 percent	PERCENT
taxlaw-2867	762	2	china	GPE
taxlaw-2867	763	1	278	CARDINAL
taxlaw-2867	765	1	wei cui	PERSON
taxlaw-2867	766	1	281	CARDINAL
taxlaw-2867	767	1	china	GPE
taxlaw-2867	767	2	today	DATE
taxlaw-2867	767	3	the 1980s	DATE
taxlaw-2867	767	4	the soviet union	GPE
taxlaw-2867	767	5	chinese	NORP
taxlaw-2867	767	6	robert floyd	PERSON
taxlaw-2867	767	7	275	CARDINAL
taxlaw-2867	767	8	naughton	ORG
taxlaw-2867	767	9	exxonmobil	ORG
taxlaw-2867	767	10	2007	DATE
taxlaw-2867	767	11	0.2%	PERCENT
taxlaw-2867	767	12	u.s.	GPE
taxlaw-2867	768	1	naughton	PERSON
taxlaw-2867	768	2	144	CARDINAL
taxlaw-2867	768	3	51	CARDINAL
taxlaw-2867	768	4	276	CARDINAL
taxlaw-2867	768	5	jia kang &	ORG
taxlaw-2867	768	6	liu wei	PERSON
taxlaw-2867	768	7	guomin shouru	PERSON
taxlaw-2867	768	8	fenpei	GPE
taxlaw-2867	768	9	liang ge bizhong	PERSON
taxlaw-2867	768	10	ezhi shouru chaju	ORG
taxlaw-2867	768	11	kuoda de caishui sikao yu jianyi	ORG
taxlaw-2867	769	1	two	CARDINAL
taxlaw-2867	769	2	12	CARDINAL
taxlaw-2867	769	3	2, 12 (	PERCENT
taxlaw-2867	769	4	2010	DATE
taxlaw-2867	771	1	277	CARDINAL
taxlaw-2867	771	2	chinese	NORP
taxlaw-2867	771	3	2017	DATE
taxlaw-2867	771	4	xinhua	ORG
taxlaw-2867	771	5	jan. 23, 2018	DATE
taxlaw-2867	772	1	chinese	NORP
taxlaw-2867	772	2	2017	DATE
taxlaw-2867	772	3	s. china morning	PERSON
taxlaw-2867	772	4	jan. 16, 2018	DATE
taxlaw-2867	774	1	278	CARDINAL
taxlaw-2867	774	2	china	GPE
taxlaw-2867	774	3	142	CARDINAL
taxlaw-2867	774	4	109	CARDINAL
taxlaw-2867	774	5	118	CARDINAL
taxlaw-2867	774	6	wang	ORG
taxlaw-2867	774	7	supra	PERSON
taxlaw-2867	774	8	84	CARDINAL
taxlaw-2867	774	9	647	CARDINAL
taxlaw-2867	774	10	666	CARDINAL
taxlaw-2867	774	11	279 cui	GPE
taxlaw-2867	774	12	278	CARDINAL
taxlaw-2867	774	13	110	CARDINAL
taxlaw-2867	775	1	280	CARDINAL
taxlaw-2867	775	2	111-112	CARDINAL
taxlaw-2867	776	1	281	CARDINAL
taxlaw-2867	776	2	111	CARDINAL
taxlaw-2867	776	3	robert h. floyd	PERSON
taxlaw-2867	776	4	25	CARDINAL
taxlaw-2867	776	5	int’l	NORP
taxlaw-2867	776	6	310	CARDINAL
taxlaw-2867	776	7	312	CARDINAL
taxlaw-2867	776	8	june 1978	DATE
taxlaw-2867	777	1	282	CARDINAL
taxlaw-2867	777	2	floyd	PERSON
taxlaw-2867	777	3	supra	PERSON
taxlaw-2867	777	4	281	CARDINAL
taxlaw-2867	777	5	313	CARDINAL
taxlaw-2867	777	6	glenn p. jenkins	PERSON
taxlaw-2867	777	7	1	CARDINAL
taxlaw-2867	777	8	225	CARDINAL
taxlaw-2867	777	9	1986	DATE
taxlaw-2867	778	1	wei cui	PERSON
taxlaw-2867	778	2	supra	PERSON
taxlaw-2867	778	3	278	CARDINAL
taxlaw-2867	778	4	110	CARDINAL
taxlaw-2867	778	5	carles boix	PERSON
taxlaw-2867	778	6	the eighties	DATE
taxlaw-2867	778	7	27	CARDINAL
taxlaw-2867	779	1	j. pol	PERSON
taxlaw-2867	780	1	sci	ORG
taxlaw-2867	781	1	473	CARDINAL
taxlaw-2867	781	2	1997	DATE
taxlaw-2867	781	3	oecd	ORG
taxlaw-2867	781	4	the 1980s	DATE
taxlaw-2867	782	1	283	CARDINAL
taxlaw-2867	782	2	ussr	GPE
taxlaw-2867	782	3	3	CARDINAL
taxlaw-2867	783	1	81	CARDINAL
taxlaw-2867	783	2	1991	DATE
taxlaw-2867	783	3	vernon g. setser	PERSON
taxlaw-2867	783	4	24	CARDINAL
taxlaw-2867	784	1	291	CARDINAL
taxlaw-2867	784	2	298	CARDINAL
taxlaw-2867	784	3	1959	DATE
taxlaw-2867	785	1	114	CARDINAL
taxlaw-2867	787	1	china	GPE
taxlaw-2867	789	1	wei cui	PERSON
taxlaw-2867	789	2	chinese	NORP
taxlaw-2867	790	1	100 percent	PERCENT
taxlaw-2867	790	2	less than 100 percent	PERCENT
taxlaw-2867	791	1	chinaco	GPE
taxlaw-2867	791	2	70 percent	PERCENT
taxlaw-2867	791	3	30 percent	PERCENT
taxlaw-2867	791	4	284 floyd	PERSON
taxlaw-2867	791	5	supra	PERSON
taxlaw-2867	791	6	281	CARDINAL
taxlaw-2867	791	7	341	CARDINAL
taxlaw-2867	791	8	285	CARDINAL
taxlaw-2867	791	9	340 286	CARDINAL
taxlaw-2867	791	10	jenkins	PERSON
taxlaw-2867	791	11	282	CARDINAL
taxlaw-2867	791	12	2	CARDINAL
taxlaw-2867	791	13	supra	PERSON
taxlaw-2867	791	14	22	CARDINAL
taxlaw-2867	791	15	794	CARDINAL
taxlaw-2867	792	1	287	CARDINAL
taxlaw-2867	792	2	3	CARDINAL
taxlaw-2867	792	3	288	CARDINAL
taxlaw-2867	792	4	jane cai	PERSON
taxlaw-2867	792	5	beijing	GPE
taxlaw-2867	792	6	s. china morning	PERSON
taxlaw-2867	792	7	oct. 4	DATE
taxlaw-2867	792	8	2017	DATE
taxlaw-2867	793	1	nov. 17	DATE
taxlaw-2867	793	2	2016	DATE
taxlaw-2867	794	1	gabriel wildau	PERSON
taxlaw-2867	794	2	149	CARDINAL
taxlaw-2867	795	1	kai li	PERSON
taxlaw-2867	795	2	heng yue	PERSON
taxlaw-2867	795	3	longkai zhao	PERSON
taxlaw-2867	795	4	china	GPE
taxlaw-2867	795	5	37	CARDINAL
taxlaw-2867	795	6	j. comp	PERSON
taxlaw-2867	796	1	471	CARDINAL
taxlaw-2867	796	2	2009	DATE
taxlaw-2867	797	1	289	CARDINAL
taxlaw-2867	797	2	supra	PERSON
taxlaw-2867	797	3	278	CARDINAL
taxlaw-2867	797	4	112	CARDINAL
taxlaw-2867	797	5	130	CARDINAL
taxlaw-2867	797	6	22	CARDINAL
taxlaw-2867	797	7	781	CARDINAL
taxlaw-2867	797	8	290	CARDINAL
taxlaw-2867	797	9	wei cui’s	PERSON
taxlaw-2867	798	1	cui	PERSON
taxlaw-2867	798	2	supra	PERSON
taxlaw-2867	798	3	278	CARDINAL
taxlaw-2867	798	4	112	CARDINAL
taxlaw-2867	798	5	cui	ORG
taxlaw-2867	798	6	22	CARDINAL
taxlaw-2867	798	7	787	CARDINAL
taxlaw-2867	799	1	chinese	NORP
taxlaw-2867	800	1	291	CARDINAL
taxlaw-2867	801	1	jing shuiyu	PERSON
taxlaw-2867	801	2	china	GPE
taxlaw-2867	801	3	sept. 29	DATE
taxlaw-2867	801	4	2017	DATE
taxlaw-2867	803	1	http://www.scmp.com/news/china/economy/article/2113869/past-its-use-date-warps-chinas-antiquated-policy-picking-industry http://www.scmp.com/news/china/economy/article/2113869/past-its-use-date-warps-chinas-antiquated-policy-picking-industry	LOC
taxlaw-2867	803	2	115	CARDINAL
taxlaw-2867	803	3	chinese	NORP
taxlaw-2867	803	4	100	MONEY
taxlaw-2867	803	5	china	GPE
taxlaw-2867	804	1	10 percent	PERCENT
taxlaw-2867	804	2	1	CARDINAL
taxlaw-2867	804	3	25 percent	PERCENT
taxlaw-2867	804	4	15 percent	PERCENT
taxlaw-2867	805	1	chinese	NORP
taxlaw-2867	807	1	chinese	NORP
taxlaw-2867	808	1	1	CARDINAL
taxlaw-2867	808	2	e withholdi ng rate	ORG
taxlaw-2867	808	3	70%	PERCENT
taxlaw-2867	808	4	30%	PERCENT
taxlaw-2867	808	5	10%	PERCENT
taxlaw-2867	808	6	posttax revenu e	ORG
taxlaw-2867	808	7	0%	PERCENT
taxlaw-2867	808	8	100 $ $ 70.00 $ 3.00 $ 73.0	MONEY
taxlaw-2867	808	9	27.00	MONEY
taxlaw-2867	808	10	15%	PERCENT
taxlaw-2867	808	11	100 $ 15.00 $ 59.50 $ 2.55 $	MONEY
taxlaw-2867	808	12	77.05	MONEY
taxlaw-2867	808	13	22.95	MONEY
taxlaw-2867	808	14	25%	PERCENT
taxlaw-2867	808	15	100 $ 25.00 $ 52.50 $ 2.25 $	MONEY
taxlaw-2867	808	16	79.75	MONEY
taxlaw-2867	808	17	20.25	MONEY
taxlaw-2867	808	18	chinese	NORP
taxlaw-2867	809	1	1993-1994	DATE
taxlaw-2867	809	2	292	CARDINAL
taxlaw-2867	809	3	supra	PERSON
taxlaw-2867	809	4	95	CARDINAL
taxlaw-2867	809	5	52	CARDINAL
taxlaw-2867	810	1	5 percent	PERCENT
taxlaw-2867	811	1	285	CARDINAL
taxlaw-2867	812	1	293	CARDINAL
taxlaw-2867	812	2	5.b	CARDINAL
taxlaw-2867	813	1	116	CARDINAL
taxlaw-2867	815	1	the 1990s	DATE
taxlaw-2867	816	1	295	CARDINAL
taxlaw-2867	817	1	2003	DATE
taxlaw-2867	818	1	the ministry of finance	ORG
taxlaw-2867	818	2	2007	DATE
taxlaw-2867	818	3	10 or 5 percent	PERCENT
taxlaw-2867	818	4	2010-2011	DATE
taxlaw-2867	818	5	the ministry of finance	ORG
taxlaw-2867	818	6	15	CARDINAL
taxlaw-2867	818	7	10	CARDINAL
taxlaw-2867	818	8	2014	DATE
taxlaw-2867	818	9	20 percent	PERCENT
taxlaw-2867	818	10	shenhua energy and china mobile	ORG
taxlaw-2867	818	11	two	CARDINAL
taxlaw-2867	818	12	4.4 percent	PERCENT
taxlaw-2867	818	13	2014	DATE
taxlaw-2867	818	14	2016	DATE
taxlaw-2867	819	1	”300	CARDINAL
taxlaw-2867	820	1	294	CARDINAL
taxlaw-2867	820	2	98-102	CARDINAL
taxlaw-2867	820	3	295	CARDINAL
taxlaw-2867	820	4	louis kuijs	PERSON
taxlaw-2867	820	5	william mako &	PERSON
taxlaw-2867	820	6	chunlin zhang	PERSON
taxlaw-2867	822	1	56651, 2005	DATE
taxlaw-2867	823	1	naughton	PERSON
taxlaw-2867	823	2	144	CARDINAL
taxlaw-2867	823	3	59	CARDINAL
taxlaw-2867	823	4	lan xinzhen	PERSON
taxlaw-2867	823	5	beijing	GPE
taxlaw-2867	824	1	apr. 27, 2006	DATE
taxlaw-2867	825	1	296	CARDINAL
taxlaw-2867	825	2	295	CARDINAL
taxlaw-2867	825	3	mikael mattlin	PERSON
taxlaw-2867	825	4	chinese	NORP
taxlaw-2867	825	5	finnish	NORP
taxlaw-2867	826	1	int’l aff	GPE
taxlaw-2867	827	1	79 2011	DATE
taxlaw-2867	829	1	297	CARDINAL
taxlaw-2867	829	2	10 percent	PERCENT
taxlaw-2867	829	3	5 percent	PERCENT
taxlaw-2867	831	1	xu yi-chong	PERSON
taxlaw-2867	831	2	china 102 (	ORG
taxlaw-2867	831	3	2016	DATE
taxlaw-2867	831	4	hogan lovells	ORG
taxlaw-2867	831	5	march 26, 2008	DATE
taxlaw-2867	834	1	298	CARDINAL
taxlaw-2867	834	2	296	CARDINAL
taxlaw-2867	834	3	299	CARDINAL
taxlaw-2867	834	4	wei tian	PERSON
taxlaw-2867	834	5	china daily	ORG
taxlaw-2867	834	6	7, 2014	DATE
taxlaw-2867	836	1	300	CARDINAL
taxlaw-2867	836	2	fox hu & moxy ying	ORG
taxlaw-2867	836	3	china	GPE
taxlaw-2867	836	4	bloomberg	ORG
taxlaw-2867	836	5	aug. 29	DATE
taxlaw-2867	836	6	2017	DATE
taxlaw-2867	837	1	david keohane	PERSON
taxlaw-2867	837	2	china	GPE
taxlaw-2867	838	1	march	DATE
taxlaw-2867	838	2	24	DATE
taxlaw-2867	838	3	2017	DATE
taxlaw-2867	838	4	shenhua	PERSON
taxlaw-2867	838	5	jennifer lo	PERSON
taxlaw-2867	838	6	chinese	NORP
taxlaw-2867	838	7	shenhua	ORG
taxlaw-2867	838	8	nikkei asian	NORP
taxlaw-2867	839	1	march 20, 2017	DATE
taxlaw-2867	840	1	chinese	NORP
taxlaw-2867	840	2	shenhua	ORG
taxlaw-2867	840	3	73 percent	PERCENT
taxlaw-2867	840	4	the shenhua group’s	ORG
taxlaw-2867	841	1	117	CARDINAL
taxlaw-2867	841	2	chinese	NORP
taxlaw-2867	841	3	chinese	NORP
taxlaw-2867	841	4	u.s.	GPE
taxlaw-2867	841	5	chinese	NORP
taxlaw-2867	845	1	chinese	NORP
taxlaw-2867	845	2	china	GPE
taxlaw-2867	846	1	recent years	DATE
taxlaw-2867	846	2	the united kingdom	GPE
taxlaw-2867	846	3	japan	GPE
taxlaw-2867	847	1	302	CARDINAL
taxlaw-2867	847	2	oecd	ORG
taxlaw-2867	849	1	two	CARDINAL
taxlaw-2867	849	2	first	ORDINAL
taxlaw-2867	850	1	301	CARDINAL
taxlaw-2867	850	2	supra	PERSON
taxlaw-2867	850	3	23	CARDINAL
taxlaw-2867	850	4	679	CARDINAL
taxlaw-2867	850	5	china	GPE
taxlaw-2867	850	6	world bank	ORG
taxlaw-2867	850	7	53254	DATE
taxlaw-2867	850	8	2009	DATE
taxlaw-2867	850	9	http://documents.worldbank.org/curated/en/358411468024535236/effective-discipline-with-adequate-autonomythe-direction-for-further-reform-of-chinas-soe-dividend-policy	GPE
taxlaw-2867	851	1	yang & zhang	ORG
taxlaw-2867	851	2	supra	PERSON
taxlaw-2867	851	3	26	CARDINAL
taxlaw-2867	851	4	44	DATE
taxlaw-2867	851	5	2010	DATE
taxlaw-2867	851	6	over 15 percent	PERCENT
taxlaw-2867	852	1	european	NORP
taxlaw-2867	852	2	france	GPE
taxlaw-2867	852	3	germany	GPE
taxlaw-2867	852	4	uk	GPE
taxlaw-2867	852	5	over 50 percent	PERCENT
taxlaw-2867	852	6	china	GPE
taxlaw-2867	852	7	reuters	ORG
taxlaw-2867	852	8	feb. 7, 2013	DATE
taxlaw-2867	852	9	33 percent	PERCENT
taxlaw-2867	852	10	49	CARDINAL
taxlaw-2867	852	11	16	CARDINAL
taxlaw-2867	852	12	between 2000 and 2008	DATE
taxlaw-2867	852	13	9.0	CARDINAL
taxlaw-2867	852	14	9.4	CARDINAL
taxlaw-2867	852	15	7.3 percent	PERCENT
taxlaw-2867	852	16	2011	DATE
taxlaw-2867	852	17	2010	DATE
taxlaw-2867	852	18	2009	DATE
taxlaw-2867	853	1	302	CARDINAL
taxlaw-2867	853	2	thornton matheson	PERSON
taxlaw-2867	853	3	victoria perry & chandara veung	ORG
taxlaw-2867	853	4	4	CARDINAL
taxlaw-2867	853	5	oct. 2013	DATE
taxlaw-2867	855	1	303	CARDINAL
taxlaw-2867	855	2	d.	NORP
taxlaw-2867	855	3	pricewaterhousecoopers	GPE
taxlaw-2867	855	4	oecd	ORG
taxlaw-2867	855	5	2013	DATE
taxlaw-2867	856	1	pdf	ORG
taxlaw-2867	858	1	304	CARDINAL
taxlaw-2867	858	2	matheson, perry & veung	ORG
taxlaw-2867	858	3	supra note302	PERSON
taxlaw-2867	858	4	5	CARDINAL
taxlaw-2867	858	5	eric solomon	PERSON
taxlaw-2867	858	6	1449	CARDINAL
taxlaw-2867	858	7	sept. 17, 2002	DATE
taxlaw-2867	858	8	u.s.	GPE
taxlaw-2867	859	1	118	CARDINAL
taxlaw-2867	860	1	vol.10:1 columbia journal of tax law cross	ORG
taxlaw-2867	860	2	secondly	ORDINAL
taxlaw-2867	861	1	two	CARDINAL
taxlaw-2867	861	2	china	GPE
taxlaw-2867	862	1	chinese	NORP
taxlaw-2867	862	2	chinese	NORP
taxlaw-2867	863	1	firstly	ORDINAL
taxlaw-2867	863	2	chinese	NORP
taxlaw-2867	864	1	the communist party’s	ORG
taxlaw-2867	864	2	soe	ORG
taxlaw-2867	864	3	chinese	NORP
taxlaw-2867	864	4	secondly	ORDINAL
taxlaw-2867	865	1	305	PRODUCT
taxlaw-2867	865	2	orsolya kun	GPE
taxlaw-2867	865	3	29	CARDINAL
taxlaw-2867	865	4	j. corp.	ORG
taxlaw-2867	865	5	l. 313 (	ORG
taxlaw-2867	865	6	2004	DATE
taxlaw-2867	865	7	daniel n. shaviro	PERSON
taxlaw-2867	866	1	david r. tillinghast	PERSON
taxlaw-2867	866	2	u.s.	GPE
taxlaw-2867	869	1	232	CARDINAL
taxlaw-2867	869	2	2010	DATE
taxlaw-2867	871	1	306	CARDINAL
taxlaw-2867	871	2	john r. graham	PERSON
taxlaw-2867	871	3	michelle hanlon &	PERSON
taxlaw-2867	871	4	terry j. shevlin	PERSON
taxlaw-2867	871	5	u.s.	GPE
taxlaw-2867	871	6	63	CARDINAL
taxlaw-2867	871	7	nat’l	NORP
taxlaw-2867	871	8	j. 1111	PERSON
taxlaw-2867	871	9	dec. 2010	DATE
taxlaw-2867	872	1	307	CARDINAL
taxlaw-2867	872	2	matteo p. arena &	ORG
taxlaw-2867	872	3	george w. kutner	PERSON
taxlaw-2867	872	4	28	CARDINAL
taxlaw-2867	873	1	2250	CARDINAL
taxlaw-2867	873	2	2015	DATE
taxlaw-2867	873	3	japanese	NORP
taxlaw-2867	873	4	u.k.	GPE
taxlaw-2867	873	5	2009	DATE
taxlaw-2867	873	6	makoto hasegawa & kozo kiyota	ORG
taxlaw-2867	873	7	japan	GPE
taxlaw-2867	873	8	153	CARDINAL
taxlaw-2867	873	9	j. pub	ORG
taxlaw-2867	874	1	92 (2017	CARDINAL
taxlaw-2867	874	2	japan	GPE
taxlaw-2867	876	1	308	CARDINAL
taxlaw-2867	876	2	matheson, perry & veung	ORG
taxlaw-2867	876	3	302	CARDINAL
taxlaw-2867	876	4	kevin markle	PERSON
taxlaw-2867	876	5	33	CARDINAL
taxlaw-2867	878	1	7 (	PERCENT
taxlaw-2867	879	1	309	CARDINAL
taxlaw-2867	879	2	arnold ngowani	PERSON
taxlaw-2867	879	3	china	GPE
taxlaw-2867	879	4	zambia daily mail limited	ORG
taxlaw-2867	879	5	oct. 23	DATE
taxlaw-2867	879	6	2017	DATE
taxlaw-2867	880	1	chinese	NORP
taxlaw-2867	880	2	chinese	NORP
taxlaw-2867	880	3	2018	DATE
taxlaw-2867	880	4	119	CARDINAL
taxlaw-2867	880	5	chinese	NORP
taxlaw-2867	881	1	the central organization department	ORG
taxlaw-2867	881	2	soe	ORG
taxlaw-2867	882	1	chinese	NORP
taxlaw-2867	883	1	chinese	NORP
taxlaw-2867	884	1	chinese	NORP
taxlaw-2867	884	2	2016	DATE
taxlaw-2867	884	3	at least 30	CARDINAL
taxlaw-2867	884	4	chinese	NORP
taxlaw-2867	884	5	u.s.	GPE
taxlaw-2867	884	6	european	NORP
taxlaw-2867	884	7	almost us $76 billion	MONEY
taxlaw-2867	884	8	chinese	NORP
taxlaw-2867	884	9	chinese	NORP
taxlaw-2867	884	10	fdi	ORG
taxlaw-2867	885	1	chinese	NORP
taxlaw-2867	885	2	chinese	NORP
taxlaw-2867	886	1	china	GPE
taxlaw-2867	886	2	chinese	NORP
taxlaw-2867	886	3	chinese	NORP
taxlaw-2867	887	1	chinese	NORP
taxlaw-2867	888	1	310	CARDINAL
taxlaw-2867	888	2	297	CARDINAL
taxlaw-2867	889	1	311	CARDINAL
taxlaw-2867	889	2	claire jones	PERSON
taxlaw-2867	889	3	javier espinoza &	ORG
taxlaw-2867	889	4	tom hancock	PERSON
taxlaw-2867	889	5	chinese	NORP
taxlaw-2867	889	6	75bn	ORDINAL
taxlaw-2867	889	7	last year	DATE
taxlaw-2867	889	8	feb. 5	DATE
taxlaw-2867	889	9	2017	DATE
taxlaw-2867	889	10	https://www.ft.com/content/b0ff426c-eabe-11e6-930f-061b01e23655	ORG
taxlaw-2867	890	1	312	CARDINAL
taxlaw-2867	890	2	242	CARDINAL
taxlaw-2867	890	3	mitchell &	ORG
taxlaw-2867	890	4	25	CARDINAL
taxlaw-2867	890	5	chinese	NORP
taxlaw-2867	891	1	313	CARDINAL
taxlaw-2867	891	2	chinese	NORP
taxlaw-2867	891	3	feb. 5, 2018	DATE
taxlaw-2867	892	1	314	CARDINAL
taxlaw-2867	892	2	jiang yuesheng	PERSON
taxlaw-2867	893	1	beps de jiazhi	PERSON
taxlaw-2867	893	2	lun yu zhongguo quanqiu jiazhi	PERSON
taxlaw-2867	893	3	fenpei de helihua	PERSON
taxlaw-2867	893	4	12	CARDINAL
taxlaw-2867	893	5	china	GPE
taxlaw-2867	893	6	33	DATE
taxlaw-2867	893	7	38	DATE
taxlaw-2867	893	8	2014	DATE
taxlaw-2867	894	1	chinese	NORP
taxlaw-2867	894	2	china	GPE
taxlaw-2867	895	1	315	CARDINAL
taxlaw-2867	895	2	wang haijun	PERSON
taxlaw-2867	895	3	zhao hongshun	PERSON
taxlaw-2867	895	4	huang hairong	PERSON
taxlaw-2867	895	5	supra	PERSON
taxlaw-2867	895	6	123	CARDINAL
taxlaw-2867	895	7	mark melincoe	PERSON
taxlaw-2867	895	8	china	GPE
taxlaw-2867	895	9	bloomberg bna	ORG
taxlaw-2867	895	10	may 31	DATE
taxlaw-2867	895	11	2016	DATE
taxlaw-2867	896	1	316	CARDINAL
taxlaw-2867	896	2	beijing	GPE
taxlaw-2867	896	3	china	GPE
taxlaw-2867	896	4	wall st. j.	PERSON
taxlaw-2867	896	5	oct. 11	DATE
taxlaw-2867	896	6	2017	DATE
taxlaw-2867	896	7	china	GPE
taxlaw-2867	896	8	bloomberg	ORG
taxlaw-2867	896	9	jan. 17, 2018	DATE
taxlaw-2867	896	10	https://www.ft.com/content/b0ff426c-eabe-11e6-930f-061b01e23655	NORP
taxlaw-2867	896	11	120	CARDINAL
taxlaw-2867	896	12	chinese	NORP
taxlaw-2867	896	13	two	CARDINAL
taxlaw-2867	896	14	chinese	NORP
taxlaw-2867	897	1	chinese	NORP
taxlaw-2867	898	1	chinese	NORP
taxlaw-2867	899	1	china	GPE
taxlaw-2867	899	2	chinese	NORP
taxlaw-2867	900	1	china	GPE
taxlaw-2867	900	2	at least two-thirds	CARDINAL
taxlaw-2867	900	3	below 20 percent	PERCENT
taxlaw-2867	900	4	china	GPE
taxlaw-2867	900	5	25 percent	PERCENT
taxlaw-2867	900	6	china	GPE
taxlaw-2867	901	1	319	CARDINAL
taxlaw-2867	901	2	corporations.320	GPE
taxlaw-2867	902	1	317	CARDINAL
taxlaw-2867	903	1	3.a	CARDINAL
taxlaw-2867	903	2	qian	PERSON
taxlaw-2867	904	1	guanyu guli	PERSON
taxlaw-2867	904	2	guifan wogou	PERSON
taxlaw-2867	904	3	qiye duiwai	PERSON
taxlaw-2867	905	1	wenti de sikao	ORG
taxlaw-2867	905	2	chinese	NORP
taxlaw-2867	905	3	10	CARDINAL
taxlaw-2867	906	1	j. 90	PERSON
taxlaw-2867	906	2	2007	DATE
taxlaw-2867	907	1	chinese	NORP
taxlaw-2867	907	2	chinese	NORP
taxlaw-2867	907	3	geo	ORG
taxlaw-2867	907	4	wei cui	PERSON
taxlaw-2867	907	5	chinese	NORP
taxlaw-2867	907	6	1	CARDINAL
taxlaw-2867	908	1	j. tax l. 46	PERSON
taxlaw-2867	908	2	77	DATE
taxlaw-2867	908	3	2010	DATE
taxlaw-2867	909	1	chinese	NORP
taxlaw-2867	910	1	318	CARDINAL
taxlaw-2867	910	2	jane g. gravelle	PERSON
taxlaw-2867	913	1	july 25, 2012	DATE
taxlaw-2867	914	1	16-18	CARDINAL
taxlaw-2867	916	1	rosanne altshuler &	ORG
taxlaw-2867	916	2	harry grubert	PERSON
taxlaw-2867	917	1	u.s.	GPE
taxlaw-2867	917	2	54	CARDINAL
taxlaw-2867	917	3	2001	DATE
taxlaw-2867	918	1	319	CARDINAL
taxlaw-2867	918	2	wang wenjing & lai	ORG
taxlaw-2867	919	1	王文静 & 赖泓宇	ORG
taxlaw-2867	919	2	zhanlüe de guoji	PERSON
taxlaw-2867	920	1	4	CARDINAL
taxlaw-2867	920	2	china	GPE
taxlaw-2867	920	3	52	DATE
taxlaw-2867	920	4	55	DATE
taxlaw-2867	920	5	2016	CARDINAL
taxlaw-2867	921	1	320	CARDINAL
taxlaw-2867	921	2	lars p. feld	PERSON
taxlaw-2867	921	3	al.	GPE
taxlaw-2867	921	4	ctr	GPE
taxlaw-2867	924	1	13	CARDINAL
taxlaw-2867	924	2	nov. 2013	DATE
taxlaw-2867	925	1	li liu	PERSON
taxlaw-2867	927	1	18/7	CARDINAL
taxlaw-2867	927	2	jan. 2018	DATE
taxlaw-2867	930	1	2018	DATE
taxlaw-2867	930	2	121	CARDINAL
taxlaw-2867	930	3	chinese	NORP
taxlaw-2867	937	1	chinese	NORP
taxlaw-2867	938	1	angela huyue zhang	PERSON
taxlaw-2867	938	2	chinese	NORP
taxlaw-2867	938	3	chinese	NORP
taxlaw-2867	938	4	chinese	NORP
taxlaw-2867	938	5	321	CARDINAL
taxlaw-2867	938	6	harry grubert	PERSON
taxlaw-2867	938	7	supra	PERSON
taxlaw-2867	938	8	318	CARDINAL
taxlaw-2867	938	9	james r. repetti	PERSON
taxlaw-2867	938	10	u.s.	GPE
taxlaw-2867	938	11	8	CARDINAL
taxlaw-2867	938	12	fla	GPE
taxlaw-2867	939	1	303	CARDINAL
taxlaw-2867	939	2	2007	DATE
taxlaw-2867	940	1	322	CARDINAL
taxlaw-2867	940	2	philip dittmer	PERSON
taxlaw-2867	941	1	aug. 10, 2012	DATE
taxlaw-2867	942	1	u.s.	GPE
taxlaw-2867	943	1	323	CARDINAL
taxlaw-2867	943	2	293-296	CARDINAL
taxlaw-2867	943	3	324	CARDINAL
taxlaw-2867	943	4	angela huyue zhang	PERSON
taxlaw-2867	943	5	china	GPE
taxlaw-2867	943	6	34 nw	QUANTITY
taxlaw-2867	943	7	j. int'l l. &	ORG
taxlaw-2867	944	1	395	CARDINAL
taxlaw-2867	944	2	442	CARDINAL
taxlaw-2867	944	3	2014	DATE
taxlaw-2867	944	4	mei wang	PERSON
taxlaw-2867	944	5	zhen qi &	PERSON
taxlaw-2867	944	6	jijing zhang	PERSON
taxlaw-2867	944	7	supra	PERSON
taxlaw-2867	944	8	115	CARDINAL
taxlaw-2867	944	9	329	CARDINAL
taxlaw-2867	944	10	chinese	NORP
taxlaw-2867	944	11	three	CARDINAL
taxlaw-2867	945	1	325	CARDINAL
taxlaw-2867	945	2	michael c. jensen	PERSON
taxlaw-2867	945	3	76	CARDINAL
taxlaw-2867	947	1	rev	PERSON
taxlaw-2867	947	2	323	CARDINAL
taxlaw-2867	947	3	1986	DATE
taxlaw-2867	948	1	326	CARDINAL
taxlaw-2867	948	2	supra	PERSON
taxlaw-2867	948	3	324	CARDINAL
taxlaw-2867	948	4	445	CARDINAL
taxlaw-2867	948	5	122	CARDINAL
taxlaw-2867	949	1	state.328	NORP
taxlaw-2867	949	2	chinese	NORP
taxlaw-2867	949	3	chinese	NORP
taxlaw-2867	949	4	wei cui	PERSON
taxlaw-2867	949	5	chinese	NORP
taxlaw-2867	952	1	327	CARDINAL
taxlaw-2867	953	1	cheng li	PERSON
taxlaw-2867	954	1	guoyou qiye ruhe zuohao	PERSON
taxlaw-2867	954	2	chouhua gongzuo	PERSON
taxlaw-2867	954	3	553	CARDINAL
taxlaw-2867	955	1	58	CARDINAL
taxlaw-2867	955	2	2016	CARDINAL
taxlaw-2867	956	1	lü min	PERSON
taxlaw-2867	957	1	guoyou qiye shifou ying	PERSON
taxlaw-2867	957	2	shuishou chouhua	PERSON
taxlaw-2867	957	3	236	CARDINAL
taxlaw-2867	958	1	2008	DATE
taxlaw-2867	959	1	guoyou qiye	PERSON
taxlaw-2867	959	2	chouhua zouyi	PERSON
taxlaw-2867	959	3	262	CARDINAL
taxlaw-2867	959	4	china	GPE
taxlaw-2867	959	5	2012	DATE
taxlaw-2867	961	1	328	CARDINAL
taxlaw-2867	961	2	203	CARDINAL
taxlaw-2867	961	3	mark t. bradshaw	PERSON
taxlaw-2867	961	4	guanmin liao, & mark	ORG
taxlaw-2867	961	5	shuai	PERSON
taxlaw-2867	961	6	china	GPE
taxlaw-2867	961	7	j. acct. & econ	ORG
taxlaw-2867	962	1	2018	DATE
taxlaw-2867	963	1	https://perma.cc/9dmg-ujzw	GPE
taxlaw-2867	964	1	329	CARDINAL
taxlaw-2867	964	2	ji li	PERSON
taxlaw-2867	964	3	chinese	NORP
taxlaw-2867	964	4	american	NORP
taxlaw-2867	964	5	68	CARDINAL
taxlaw-2867	964	6	hastings j.l	PERSON
taxlaw-2867	964	7	503	CARDINAL
taxlaw-2867	964	8	533	CARDINAL
taxlaw-2867	964	9	2017	CARDINAL
taxlaw-2867	965	1	330	CARDINAL
taxlaw-2867	965	2	liao, & ma	ORG
taxlaw-2867	965	3	supra	PERSON
taxlaw-2867	965	4	328	CARDINAL
taxlaw-2867	965	5	2	CARDINAL
taxlaw-2867	965	6	li liu	PERSON
taxlaw-2867	966	1	china	GPE
taxlaw-2867	966	2	oxford	NORP
taxlaw-2867	966	3	univ	NORP
taxlaw-2867	967	1	ctr	GPE
taxlaw-2867	970	1	15/05	CARDINAL
taxlaw-2867	970	2	2015	DATE
taxlaw-2867	971	1	hongbin cai & qiao liu	ORG
taxlaw-2867	971	2	chinese	NORP
taxlaw-2867	971	3	119	CARDINAL
taxlaw-2867	972	1	j.	PERSON
taxlaw-2867	972	2	764	CARDINAL
taxlaw-2867	972	3	794	CARDINAL
taxlaw-2867	972	4	2009	DATE
taxlaw-2867	972	5	ming jian	PERSON
taxlaw-2867	972	6	wanfu li & huai zhang	ORG
taxlaw-2867	973	1	china	GPE
taxlaw-2867	975	1	univ.	ORG
taxlaw-2867	975	2	1318	CARDINAL
taxlaw-2867	975	3	2012	DATE
taxlaw-2867	975	4	soes	ORG
taxlaw-2867	976	1	tao zeng	PERSON
taxlaw-2867	976	2	china	GPE
taxlaw-2867	976	3	9	CARDINAL
taxlaw-2867	977	1	271	CARDINAL
taxlaw-2867	977	2	286	CARDINAL
taxlaw-2867	977	3	2011	DATE
taxlaw-2867	978	1	331	CARDINAL
taxlaw-2867	978	2	130	CARDINAL
taxlaw-2867	978	3	332 cui	GPE
taxlaw-2867	978	4	22	CARDINAL
taxlaw-2867	978	5	807-08	DATE
taxlaw-2867	978	6	2018	DATE
taxlaw-2867	978	7	123	CARDINAL
taxlaw-2867	978	8	chinese	NORP
taxlaw-2867	979	1	chinese	NORP
taxlaw-2867	979	2	chinese	NORP
taxlaw-2867	979	3	china	GPE
taxlaw-2867	980	1	chinese	NORP
taxlaw-2867	980	2	chinese	NORP
taxlaw-2867	982	1	french	NORP
taxlaw-2867	982	2	french	NORP
taxlaw-2867	982	3	french	NORP
taxlaw-2867	983	1	french	NORP
taxlaw-2867	984	1	mexican	NORP
taxlaw-2867	984	2	mexican	NORP
taxlaw-2867	984	3	30 cents	MONEY
taxlaw-2867	984	4	mexico .336	ORG
taxlaw-2867	985	1	chinese	NORP
taxlaw-2867	985	2	chinese	NORP
taxlaw-2867	986	1	chinese	NORP
taxlaw-2867	987	1	chinese	NORP
taxlaw-2867	988	1	china	GPE
taxlaw-2867	989	1	333	CARDINAL
taxlaw-2867	989	2	4.b	CARDINAL
taxlaw-2867	989	3	4.c	CARDINAL
taxlaw-2867	990	1	334	CARDINAL
taxlaw-2867	990	2	siméon moquot borde & associés	ORG
taxlaw-2867	990	3	france	GPE
taxlaw-2867	990	4	13-77	CARDINAL
taxlaw-2867	990	5	matthew bender ed.	PERSON
taxlaw-2867	990	6	1983	DATE
taxlaw-2867	990	7	french	NORP
taxlaw-2867	990	8	french	NORP
taxlaw-2867	990	9	france	GPE
taxlaw-2867	990	10	french	NORP
taxlaw-2867	990	11	dec. 31	DATE
taxlaw-2867	990	12	2016	DATE
taxlaw-2867	991	1	france	GPE
taxlaw-2867	992	1	335	CARDINAL
taxlaw-2867	992	2	ernst & young	ORG
taxlaw-2867	992	3	2017	CARDINAL
taxlaw-2867	992	4	2017	CARDINAL
taxlaw-2867	992	5	https://www.ey.com/publication/vwluassets/worldwide_corporate_tax_guide_2017/$file/worldwide%20corp	ORG
taxlaw-2867	994	1	336	CARDINAL
taxlaw-2867	996	1	994	CARDINAL
taxlaw-2867	996	2	mexico	GPE
taxlaw-2867	997	1	124	CARDINAL
taxlaw-2867	998	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2867	998	2	chinese	NORP
taxlaw-2867	999	1	the past decade	DATE
taxlaw-2867	999	2	chinese	NORP
taxlaw-2867	999	3	chinese	NORP
taxlaw-2867	999	4	chinese	NORP
taxlaw-2867	1000	1	chinese	NORP
taxlaw-2867	1000	2	first	ORDINAL
taxlaw-2867	1000	3	chinese	NORP
taxlaw-2867	1000	4	u.s.	GPE
taxlaw-2867	1000	5	chinese	NORP
taxlaw-2867	1000	6	u.s.	GPE
taxlaw-2867	1000	7	u.s.	GPE
taxlaw-2867	1000	8	chinese	NORP
taxlaw-2867	1000	9	chinese	NORP
taxlaw-2867	1001	1	one	CARDINAL
taxlaw-2867	1001	2	chinese	NORP
taxlaw-2867	1001	3	337	CARDINAL
taxlaw-2867	1001	4	wang zengye	PERSON
taxlaw-2867	1001	5	wang jinsong, & zhang hui	PERSON
taxlaw-2867	1002	1	qinshi	ORG
taxlaw-2867	1002	2	zhuan yidong jihua	ORG
taxlaw-2867	1002	3	dui zhongguo qiye kuaguo	PERSON
taxlaw-2867	1002	4	chouhua de yingxiang	PERSON
taxlaw-2867	1003	1	chinese	NORP
taxlaw-2867	1003	2	25	CARDINAL
taxlaw-2867	1003	3	int’l	PRODUCT
taxlaw-2867	1004	1	79	CARDINAL
taxlaw-2867	1004	2	83	DATE
taxlaw-2867	1004	3	2017	CARDINAL
taxlaw-2867	1005	1	shen gengmin	PERSON
taxlaw-2867	1005	2	qiye guoji yewu	PERSON
taxlaw-2867	1005	3	chouhua	PERSON
taxlaw-2867	1005	4	15	CARDINAL
taxlaw-2867	1005	5	china	GPE
taxlaw-2867	1005	6	informationization 18 (	ORG
taxlaw-2867	1005	7	2012	DATE
taxlaw-2867	1006	1	duan chunyan	PERSON
taxlaw-2867	1007	1	qiye	DATE
taxlaw-2867	1007	2	jituan de guoji	PERSON
taxlaw-2867	1007	3	shuiwu chouhua	PERSON
taxlaw-2867	1007	4	china	GPE
taxlaw-2867	1007	5	8	CARDINAL
taxlaw-2867	1007	6	china	GPE
taxlaw-2867	1008	1	73	CARDINAL
taxlaw-2867	1008	2	2009	DATE
taxlaw-2867	1010	1	338	CARDINAL
taxlaw-2867	1011	1	woguo guoyou qiye shuishou chouhua de shuiwu	PERSON
taxlaw-2867	1013	1	chinese	NORP
taxlaw-2867	1013	2	24	CARDINAL
taxlaw-2867	1013	3	36	CARDINAL
taxlaw-2867	1013	4	2017	CARDINAL
taxlaw-2867	1014	1	339	CARDINAL
taxlaw-2867	1014	2	wang zengye	PERSON
taxlaw-2867	1014	3	wang jinsong, & zhang hui	PERSON
taxlaw-2867	1014	4	supra	PERSON
taxlaw-2867	1014	5	337	CARDINAL
taxlaw-2867	1015	1	qiye jituan shuiwu	PERSON
taxlaw-2867	1015	2	fengxian de neikong jizhi tanjiu	ORG
taxlaw-2867	1016	1	企业集团税务风险的内控机制探究	PERSON
taxlaw-2867	1016	2	1	CARDINAL
taxlaw-2867	1016	3	chinese	NORP
taxlaw-2867	1016	4	j. com	PERSON
taxlaw-2867	1016	5	94	CARDINAL
taxlaw-2867	1016	6	2018	DATE
taxlaw-2867	1017	1	wang kun	PERSON
taxlaw-2867	1017	2	guoyou qiye zuohao	PERSON
taxlaw-2867	1017	3	shuiwu chouhua gongzuo de yanjiu	PERSON
taxlaw-2867	1018	1	9	CARDINAL
taxlaw-2867	1019	1	639	CARDINAL
taxlaw-2867	1019	2	2016	DATE
taxlaw-2867	1021	1	340	CARDINAL
taxlaw-2867	1021	2	wang kun	PERSON
taxlaw-2867	1021	3	supra	PERSON
taxlaw-2867	1021	4	339	CARDINAL
taxlaw-2867	1022	1	341	CARDINAL
taxlaw-2867	1022	2	li supra note329329329	PERSON
taxlaw-2867	1022	3	521	CARDINAL
taxlaw-2867	1022	4	gao yang	PERSON
taxlaw-2867	1023	1	de dianxing suihou wenti	ORG
taxlaw-2867	1024	1	6 int’l	QUANTITY
taxlaw-2867	1024	2	china 43	EVENT
taxlaw-2867	1024	3	46	DATE
taxlaw-2867	1024	4	2014	DATE
taxlaw-2867	1025	1	one	CARDINAL
taxlaw-2867	1025	2	chinese	NORP
taxlaw-2867	1026	1	2018	DATE
taxlaw-2867	1026	2	125	CARDINAL
taxlaw-2867	1026	3	chinese	NORP
taxlaw-2867	1026	4	chinese	NORP
taxlaw-2867	1027	1	chinese	NORP
taxlaw-2867	1028	1	qi tong	PERSON
taxlaw-2867	1028	2	chinese	NORP
taxlaw-2867	1029	1	344	CARDINAL
taxlaw-2867	1029	2	restructurings.345	ORG
taxlaw-2867	1029	3	the past few years	DATE
taxlaw-2867	1029	4	chinese	NORP
taxlaw-2867	1030	1	2016	DATE
taxlaw-2867	1030	2	chinese	NORP
taxlaw-2867	1030	3	china	GPE
taxlaw-2867	1031	1	october 2017	DATE
taxlaw-2867	1032	1	an over 250	CARDINAL
taxlaw-2867	1032	2	chinese	NORP
taxlaw-2867	1033	1	342	CARDINAL
taxlaw-2867	1033	2	li wei	PERSON
taxlaw-2867	1034	1	guanyu shishi qiye	PERSON
taxlaw-2867	1035	1	36	CARDINAL
taxlaw-2867	1037	1	45	CARDINAL
taxlaw-2867	1038	1	gao yang supra	PERSON
taxlaw-2867	1038	2	341	CARDINAL
taxlaw-2867	1039	1	343	CARDINAL
taxlaw-2867	1039	2	gao yang supra	PERSON
taxlaw-2867	1039	3	341	CARDINAL
taxlaw-2867	1039	4	chen youxiang & dong qiang	ORG
taxlaw-2867	1039	5	supra	PERSON
taxlaw-2867	1039	6	134	CARDINAL
taxlaw-2867	1039	7	one	CARDINAL
taxlaw-2867	1039	8	60 percent	PERCENT
taxlaw-2867	1039	9	chinese	NORP
taxlaw-2867	1039	10	africa	LOC
taxlaw-2867	1039	11	43 percent	PERCENT
taxlaw-2867	1039	12	chinese	NORP
taxlaw-2867	1040	1	344	CARDINAL
taxlaw-2867	1041	1	zhanlüe de guoji	ORG
taxlaw-2867	1042	1	一带一路”战略的国际税法思考	GPE
taxlaw-2867	1042	2	one	CARDINAL
taxlaw-2867	1042	3	one	CARDINAL
taxlaw-2867	1042	4	6	CARDINAL
taxlaw-2867	1043	1	j. 31	PERSON
taxlaw-2867	1043	2	35	DATE
taxlaw-2867	1043	3	2015	CARDINAL
taxlaw-2867	1045	1	345	CARDINAL
taxlaw-2867	1045	2	li xuhong & wang	ORG
taxlaw-2867	1046	1	guoyou qiye mianlin de	PERSON
taxlaw-2867	1047	1	yingdui	PERSON
taxlaw-2867	1048	1	8	CARDINAL
taxlaw-2867	1048	2	china	GPE
taxlaw-2867	1048	3	36	DATE
taxlaw-2867	1048	4	2013	DATE
taxlaw-2867	1050	1	346	CARDINAL
taxlaw-2867	1050	2	china	GPE
taxlaw-2867	1050	3	xinhua	ORG
taxlaw-2867	1050	4	(nov. 19	DATE
taxlaw-2867	1050	5	2016	DATE
taxlaw-2867	1052	1	347	CARDINAL
taxlaw-2867	1052	2	china	GPE
taxlaw-2867	1052	3	shanghai	GPE
taxlaw-2867	1052	4	xinhua news agency	ORG
taxlaw-2867	1052	5	(nov. 18	DATE
taxlaw-2867	1052	6	2016	DATE
taxlaw-2867	1052	7	china	GPE
taxlaw-2867	1053	1	(nov. 21	DATE
taxlaw-2867	1053	2	2016	DATE
taxlaw-2867	1054	1	six	CARDINAL
taxlaw-2867	1055	1	348	CARDINAL
taxlaw-2867	1055	2	shuishou zhiyin	PERSON
taxlaw-2867	1056	1	oct. 30	DATE
taxlaw-2867	1056	2	2017	DATE
taxlaw-2867	1058	1	http://www.xinhuanet.com/english/2016-11/19/c_135841256.htm	ORG
taxlaw-2867	1059	1	126	CARDINAL
taxlaw-2867	1060	1	chinese	NORP
taxlaw-2867	1060	2	chinese	NORP
taxlaw-2867	1061	1	irs	ORG
taxlaw-2867	1061	2	u.s.	GPE
taxlaw-2867	1061	3	901	CARDINAL
taxlaw-2867	1062	1	351	CARDINAL
taxlaw-2867	1062	2	the indian department of revenue	ORG
taxlaw-2867	1062	3	australian	NORP
taxlaw-2867	1062	4	chinese	NORP
taxlaw-2867	1063	1	chinese	NORP
taxlaw-2867	1063	2	chinese	NORP
taxlaw-2867	1064	1	chinese	NORP
taxlaw-2867	1064	2	chinese	NORP
taxlaw-2867	1064	3	chinese	NORP
taxlaw-2867	1064	4	chinese	NORP
taxlaw-2867	1066	1	349	CARDINAL
taxlaw-2867	1066	2	liao tizhong	PERSON
taxlaw-2867	1067	1	shendu canyu	GPE
taxlaw-2867	1067	2	fang’an	PRODUCT
taxlaw-2867	1067	3	luodi shengxiao	PERSON
taxlaw-2867	1067	4	1	CARDINAL
taxlaw-2867	1067	5	67	CARDINAL
taxlaw-2867	1067	6	2016	CARDINAL
taxlaw-2867	1069	1	350	CARDINAL
taxlaw-2867	1069	2	chen peihua	PERSON
taxlaw-2867	1070	1	qiye	DATE
taxlaw-2867	1072	1	fengxian	PERSON
taxlaw-2867	1074	1	chinese	NORP
taxlaw-2867	1074	2	12	CARDINAL
taxlaw-2867	1075	1	96	CARDINAL
taxlaw-2867	1075	2	2017	CARDINAL
taxlaw-2867	1077	1	351	CARDINAL
taxlaw-2867	1077	2	u.s.	GPE
taxlaw-2867	1078	1	901	CARDINAL
taxlaw-2867	1078	2	sept. 2016	DATE
taxlaw-2867	1079	1	352	CARDINAL
taxlaw-2867	1079	2	india	GPE
taxlaw-2867	1081	1	353	CARDINAL
taxlaw-2867	1081	2	australians	NORP
taxlaw-2867	1081	3	australian	NORP
taxlaw-2867	1082	1	feb. 16	DATE
taxlaw-2867	1082	2	2016	DATE
taxlaw-2867	1084	1	354	CARDINAL
taxlaw-2867	1084	2	huang shirui & li	ORG
taxlaw-2867	1085	1	zhuli	GPE
taxlaw-2867	1085	2	zhongguo	GPE
taxlaw-2867	1086	1	china	GPE
taxlaw-2867	1086	2	6	CARDINAL
taxlaw-2867	1086	3	20, 21	DATE
taxlaw-2867	1086	4	2016	CARDINAL
taxlaw-2867	1087	1	zuoke ailimu & zhang zhengtong	ORG
taxlaw-2867	1088	1	zhuli gu	PERSON
taxlaw-2867	1088	2	sichou zhi lu chong fang yicai	PERSON
taxlaw-2867	1089	1	6	CARDINAL
taxlaw-2867	1089	2	32	CARDINAL
taxlaw-2867	1089	3	33	DATE
taxlaw-2867	1089	4	2017	CARDINAL
taxlaw-2867	1090	1	xinjiang	GPE
taxlaw-2867	1090	2	kazakhstan	GPE
taxlaw-2867	1090	3	xinjiang	GPE
taxlaw-2867	1090	4	kazakhstan	GPE
taxlaw-2867	1091	1	355	CARDINAL
taxlaw-2867	1091	2	zuoke ailimu & zhang zhengtong	ORG
taxlaw-2867	1091	3	354	CARDINAL
taxlaw-2867	1091	4	33	CARDINAL
taxlaw-2867	1092	1	https://www.ato.gov.au/business/international-tax-for-business/australians-doing-business-overseas/ 2018	CARDINAL
taxlaw-2867	1092	2	127	CARDINAL
taxlaw-2867	1092	3	chinese	NORP
taxlaw-2867	1093	1	chinese	NORP
taxlaw-2867	1094	1	chinese	NORP
taxlaw-2867	1095	1	1994	DATE
taxlaw-2867	1095	2	soes	ORG
taxlaw-2867	1096	1	1994	DATE
taxlaw-2867	1096	2	2009	DATE
taxlaw-2867	1096	3	120	CARDINAL
taxlaw-2867	1096	4	chinese	NORP
taxlaw-2867	1096	5	three	CARDINAL
taxlaw-2867	1096	6	2011	DATE
taxlaw-2867	1096	7	chinese	NORP
taxlaw-2867	1096	8	2017	DATE
taxlaw-2867	1097	1	359	CARDINAL
taxlaw-2867	1097	2	wei cui	PERSON
taxlaw-2867	1097	3	chinese	NORP
taxlaw-2867	1098	1	chinese	NORP
taxlaw-2867	1100	1	wei cui	PERSON
taxlaw-2867	1100	2	china	GPE
taxlaw-2867	1101	1	soes	ORG
taxlaw-2867	1103	1	one-dollar	MONEY
taxlaw-2867	1104	1	356	CARDINAL
taxlaw-2867	1104	2	supra	PERSON
taxlaw-2867	1104	3	39	CARDINAL
taxlaw-2867	1104	4	43	CARDINAL
taxlaw-2867	1104	5	reuven s. avi-yonah	PERSON
taxlaw-2867	1104	6	113	CARDINAL
taxlaw-2867	1105	1	l. rev	PERSON
taxlaw-2867	1105	2	1573	DATE
taxlaw-2867	1105	3	1575-76 (	PERCENT
taxlaw-2867	1106	1	357	CARDINAL
taxlaw-2867	1106	2	3.a	CARDINAL
taxlaw-2867	1107	1	358	CARDINAL
taxlaw-2867	1107	2	supra	PERSON
taxlaw-2867	1107	3	278	CARDINAL
taxlaw-2867	1107	4	119	CARDINAL
taxlaw-2867	1107	5	359	CARDINAL
taxlaw-2867	1107	6	124	CARDINAL
taxlaw-2867	1107	7	137	CARDINAL
taxlaw-2867	1108	1	360	CARDINAL
taxlaw-2867	1108	2	supra	PERSON
taxlaw-2867	1108	3	278	CARDINAL
taxlaw-2867	1108	4	118	CARDINAL
taxlaw-2867	1108	5	361	CARDINAL
taxlaw-2867	1108	6	22	CARDINAL
taxlaw-2867	1109	1	362	CARDINAL
taxlaw-2867	1109	2	324	CARDINAL
taxlaw-2867	1109	3	128	CARDINAL
taxlaw-2867	1110	1	vol.10:1 columbia journal of tax law	ORG
taxlaw-2867	1110	2	over 100 percent	PERCENT
taxlaw-2867	1111	1	u.s.	GPE
taxlaw-2867	1112	1	one	CARDINAL
taxlaw-2867	1112	2	chinese	NORP
taxlaw-2867	1112	3	chinese	NORP
taxlaw-2867	1112	4	chinese	NORP
taxlaw-2867	1112	5	chinese	NORP
taxlaw-2867	1112	6	chinese	NORP
taxlaw-2867	1113	1	chinese	NORP
taxlaw-2867	1114	1	one	CARDINAL
taxlaw-2867	1114	2	china	GPE
taxlaw-2867	1115	1	china	GPE
taxlaw-2867	1116	1	china	GPE
taxlaw-2867	1117	1	the first-half	DATE
taxlaw-2867	1117	2	the twentieth century	DATE
taxlaw-2867	1117	3	1917	DATE
taxlaw-2867	1117	4	the united states	GPE
taxlaw-2867	1117	5	1946	DATE
taxlaw-2867	1117	6	363	CARDINAL
taxlaw-2867	1117	7	daniel shaviro	PERSON
taxlaw-2867	1117	8	3	CARDINAL
taxlaw-2867	1117	9	65	CARDINAL
taxlaw-2867	1118	1	shaviro	PERSON
taxlaw-2867	1120	1	364	CARDINAL
taxlaw-2867	1122	1	1.901-2	CARDINAL
taxlaw-2867	1122	2	bret wells	PERSON
taxlaw-2867	1122	3	201	CARDINAL
taxlaw-2867	1122	4	byu l. rev	PERSON
taxlaw-2867	1122	5	1895	DATE
taxlaw-2867	1122	6	2016	CARDINAL
taxlaw-2867	1123	1	glenn e. coven	PERSON
taxlaw-2867	1123	2	4	CARDINAL
taxlaw-2867	1123	3	fla	GPE
taxlaw-2867	1124	1	83	DATE
taxlaw-2867	1124	2	84	DATE
taxlaw-2867	1124	3	1999	DATE
taxlaw-2867	1125	1	366	CARDINAL
taxlaw-2867	1125	2	wang wenjing & lai hongyu	ORG
taxlaw-2867	1125	3	supra	PERSON
taxlaw-2867	1125	4	319	CARDINAL
taxlaw-2867	1125	5	57	DATE
taxlaw-2867	1126	1	367	CARDINAL
taxlaw-2867	1126	2	matthew a. melone	PERSON
taxlaw-2867	1126	3	the united states	GPE
taxlaw-2867	1126	4	143	CARDINAL
taxlaw-2867	1126	5	int'l l.j	PERSON
taxlaw-2867	1126	6	143	CARDINAL
taxlaw-2867	1126	7	176-89	CARDINAL
taxlaw-2867	1126	8	2009	DATE
taxlaw-2867	1127	1	368	CARDINAL
taxlaw-2867	1127	2	u.s.	GPE
taxlaw-2867	1127	3	the next year	DATE
taxlaw-2867	1127	4	the united states	GPE
taxlaw-2867	1129	1	50	CARDINAL
taxlaw-2867	1130	1	1211	DATE
taxlaw-2867	1130	2	40	CARDINAL
taxlaw-2867	1131	1	300	CARDINAL
taxlaw-2867	1131	2	337	CARDINAL
taxlaw-2867	1131	3	1917	DATE
taxlaw-2867	1133	1	254	CARDINAL
taxlaw-2867	1133	2	213(b)(5	CARDINAL
taxlaw-2867	1134	1	40	CARDINAL
taxlaw-2867	1134	2	1057	CARDINAL
taxlaw-2867	1134	3	1066	DATE
taxlaw-2867	1134	4	1918	DATE
taxlaw-2867	1134	5	2018	DATE
taxlaw-2867	1134	6	129	CARDINAL
taxlaw-2867	1134	7	chinese	NORP
taxlaw-2867	1134	8	the 1920s	DATE
taxlaw-2867	1134	9	maine	GPE
taxlaw-2867	1134	10	nicaragua	GPE
taxlaw-2867	1134	11	u.s.	GPE
taxlaw-2867	1134	12	1946	DATE
taxlaw-2867	1135	1	the united states	GPE
taxlaw-2867	1135	2	1952	DATE
taxlaw-2867	1135	3	post-war	EVENT
taxlaw-2867	1135	4	the 1970s	DATE
taxlaw-2867	1135	5	oecd	ORG
taxlaw-2867	1135	6	china	GPE
taxlaw-2867	1135	7	first	ORDINAL
taxlaw-2867	1135	8	the early 1980s	DATE
taxlaw-2867	1136	1	today	DATE
taxlaw-2867	1136	2	european	NORP
taxlaw-2867	1136	3	oecd	ORG
taxlaw-2867	1136	4	united nations	ORG
taxlaw-2867	1136	5	melone	ORG
taxlaw-2867	1136	6	supra	PERSON
taxlaw-2867	1136	7	367	CARDINAL
taxlaw-2867	1136	8	203-07	CARDINAL
taxlaw-2867	1136	9	section 892	LAW
taxlaw-2867	1137	1	369	CARDINAL
taxlaw-2867	1137	2	melone	ORG
taxlaw-2867	1137	3	supra	PERSON
taxlaw-2867	1137	4	367	CARDINAL
taxlaw-2867	1137	5	204	CARDINAL
taxlaw-2867	1138	1	370	CARDINAL
taxlaw-2867	1138	2	283	CARDINAL
taxlaw-2867	1138	3	298-99	CARDINAL
taxlaw-2867	1138	4	182	CARDINAL
taxlaw-2867	1138	5	1	CARDINAL
taxlaw-2867	1139	1	515	CARDINAL
taxlaw-2867	1139	2	2	CARDINAL
taxlaw-2867	1139	3	1920	DATE
taxlaw-2867	1139	4	628	CARDINAL
taxlaw-2867	1139	5	3	CARDINAL
taxlaw-2867	1139	6	124	CARDINAL
taxlaw-2867	1139	7	1920	DATE
taxlaw-2867	1139	8	u.s.	GPE
taxlaw-2867	1139	9	u.s.	GPE
taxlaw-2867	1140	1	371	CARDINAL
taxlaw-2867	1140	2	melone	ORG
taxlaw-2867	1140	3	supra	PERSON
taxlaw-2867	1140	4	367	CARDINAL
taxlaw-2867	1140	5	204	CARDINAL
taxlaw-2867	1141	1	372	CARDINAL
taxlaw-2867	1141	2	david r. tillinghast	PERSON
taxlaw-2867	1141	3	united states	ORG
taxlaw-2867	1141	4	10	CARDINAL
taxlaw-2867	1142	1	495	CARDINAL
taxlaw-2867	1142	2	531	CARDINAL
taxlaw-2867	1142	3	1978	DATE
taxlaw-2867	1142	4	sigmund timberg	PERSON
taxlaw-2867	1142	5	56	CARDINAL
taxlaw-2867	1142	6	l. rev	PERSON
taxlaw-2867	1143	1	109	CARDINAL
taxlaw-2867	1143	2	1961-1962	DATE
taxlaw-2867	1144	1	373	CARDINAL
taxlaw-2867	1144	2	david gaukrodger	PERSON
taxlaw-2867	1144	3	10	CARDINAL
taxlaw-2867	1144	4	oecd	ORG
taxlaw-2867	1144	5	2010/02	CARDINAL
taxlaw-2867	1144	6	2010	DATE
taxlaw-2867	1144	7	sally-ann joseph	PERSON
taxlaw-2867	1144	8	michael walpole & robert deutch	ORG
taxlaw-2867	1144	9	10	CARDINAL
taxlaw-2867	1144	10	j. australasian	PERSON
taxlaw-2867	1145	1	assoc	GPE
taxlaw-2867	1146	1	2015 119	DATE
taxlaw-2867	1146	2	129	CARDINAL
taxlaw-2867	1146	3	2015	CARDINAL
taxlaw-2867	1147	1	372	CARDINAL
taxlaw-2867	1147	2	533	CARDINAL
taxlaw-2867	1147	3	u.s.s.r.	GPE
taxlaw-2867	1147	4	new jersey	GPE
taxlaw-2867	1147	5	gordon	PERSON
taxlaw-2867	1149	1	374	CARDINAL
taxlaw-2867	1150	1	110th	ORDINAL
taxlaw-2867	1151	1	u.s.	GPE
taxlaw-2867	1151	2	the united states	GPE
taxlaw-2867	1151	3	77	DATE
taxlaw-2867	1151	4	june 17, 2008	DATE
taxlaw-2867	1153	1	victor fleischer	PERSON
taxlaw-2867	1153	2	84	CARDINAL
taxlaw-2867	1154	1	l. rev	PERSON
taxlaw-2867	1154	2	440	CARDINAL
taxlaw-2867	1154	3	469	CARDINAL
taxlaw-2867	1154	4	2009	DATE
taxlaw-2867	1155	1	the united states	GPE
taxlaw-2867	1155	2	oecd	ORG
taxlaw-2867	1156	1	375	CARDINAL
taxlaw-2867	1156	2	jennifer bird-pollan	PERSON
taxlaw-2867	1156	3	17	CARDINAL
taxlaw-2867	1156	4	fordham j. corp. & fin	ORG
taxlaw-2867	1157	1	l. 987	PERSON
taxlaw-2867	1157	2	2012	DATE
taxlaw-2867	1157	3	supra	PERSON
taxlaw-2867	1157	4	374	CARDINAL
taxlaw-2867	1158	1	376	CARDINAL
taxlaw-2867	1158	2	germany	GPE
taxlaw-2867	1158	3	norway	GPE
taxlaw-2867	1158	4	poland	GPE
taxlaw-2867	1158	5	switzerland	GPE
taxlaw-2867	1159	1	germany	GPE
taxlaw-2867	1159	2	european	NORP
taxlaw-2867	1160	1	374	CARDINAL
taxlaw-2867	1160	2	77	CARDINAL
taxlaw-2867	1160	3	supra	PERSON
taxlaw-2867	1160	4	373	CARDINAL
taxlaw-2867	1160	5	33	CARDINAL
taxlaw-2867	1161	1	130	CARDINAL
taxlaw-2867	1161	2	u.s.	GPE
taxlaw-2867	1161	3	u.s.	GPE
taxlaw-2867	1161	4	1984,379	CARDINAL
taxlaw-2867	1161	5	oecd	ORG
taxlaw-2867	1161	6	10%	PERCENT
taxlaw-2867	1161	7	15%.383	CARDINAL
taxlaw-2867	1161	8	china	GPE
taxlaw-2867	1161	9	377	CARDINAL
taxlaw-2867	1163	1	co-operation & dev	ORG
taxlaw-2867	1164	1	oecd	ORG
taxlaw-2867	1164	2	nov. 21	DATE
taxlaw-2867	1164	3	2017	DATE
taxlaw-2867	1165	1	10	CARDINAL
taxlaw-2867	1165	2	13.2	CARDINAL
taxlaw-2867	1166	1	11	CARDINAL
taxlaw-2867	1166	2	7.4	CARDINAL
taxlaw-2867	1166	3	2011	DATE
taxlaw-2867	1167	1	10 ¶ 13	CARDINAL
taxlaw-2867	1167	2	oecd	ORG
taxlaw-2867	1168	1	11	CARDINAL
taxlaw-2867	1168	2	12-16	CARDINAL
taxlaw-2867	1168	3	oecd	ORG
taxlaw-2867	1169	1	oecd	ORG
taxlaw-2867	1169	2	un	ORG
taxlaw-2867	1169	3	stijn janseen	PERSON
taxlaw-2867	1170	1	2010	DATE
taxlaw-2867	1170	2	oecd	ORG
taxlaw-2867	1170	3	185	CARDINAL
taxlaw-2867	1170	4	dennis weber & stef van weeghel eds.	ORG
taxlaw-2867	1170	5	2011	DATE
taxlaw-2867	1171	1	378	CARDINAL
taxlaw-2867	1171	2	united states	ORG
taxlaw-2867	1171	3	2016	DATE
taxlaw-2867	1172	1	372	CARDINAL
taxlaw-2867	1172	2	526	CARDINAL
taxlaw-2867	1172	3	the united states	GPE
taxlaw-2867	1173	1	379	CARDINAL
taxlaw-2867	1173	2	1984	DATE
taxlaw-2867	1175	1	98-369	CARDINAL
taxlaw-2867	1175	2	98	CARDINAL
taxlaw-2867	1176	1	494	CARDINAL
taxlaw-2867	1176	2	648-50	CARDINAL
taxlaw-2867	1178	1	380	CARDINAL
taxlaw-2867	1178	2	356	CARDINAL
taxlaw-2867	1178	3	1581-82	DATE
taxlaw-2867	1178	4	381	CARDINAL
taxlaw-2867	1178	5	deloitte	ORG
taxlaw-2867	1178	6	2018	DATE
taxlaw-2867	1178	7	2018	DATE
taxlaw-2867	1180	1	382	CARDINAL
taxlaw-2867	1180	2	khadija baggerman-noudari & rené	PERSON
taxlaw-2867	1180	3	bull	ORG
taxlaw-2867	1181	1	int’l	NORP
taxlaw-2867	1181	2	310	CARDINAL
taxlaw-2867	1181	3	315	CARDINAL
taxlaw-2867	1181	4	june 2016	DATE
taxlaw-2867	1181	5	deloitte	ORG
taxlaw-2867	1181	6	2018	DATE
taxlaw-2867	1181	7	381	CARDINAL
taxlaw-2867	1182	1	383	CARDINAL
taxlaw-2867	1182	2	d.	NORP
taxlaw-2867	1182	3	2-n	QUANTITY
taxlaw-2867	1182	4	may 2013	DATE
taxlaw-2867	1183	1	zhao shubo	PERSON
taxlaw-2867	1184	1	woguo yu	PERSON
taxlaw-2867	1184	2	yidai yilu	WORK_OF_ART
taxlaw-2867	1184	3	yanxian guojia shuishou	PERSON
taxlaw-2867	1184	4	china	GPE
taxlaw-2867	1184	5	397	CARDINAL
taxlaw-2867	1185	1	j. 74	PERSON
taxlaw-2867	1185	2	2018	DATE
taxlaw-2867	1186	1	china	GPE
taxlaw-2867	1186	2	between 10 and 20 percent	CARDINAL
taxlaw-2867	1187	1	2018	DATE
taxlaw-2867	1187	2	131	CARDINAL
taxlaw-2867	1187	3	chinese	NORP
taxlaw-2867	1187	4	china	GPE
taxlaw-2867	1187	5	first	ORDINAL
taxlaw-2867	1187	6	japan	GPE
taxlaw-2867	1187	7	china	GPE
taxlaw-2867	1187	8	european	NORP
taxlaw-2867	1187	9	51	CARDINAL
taxlaw-2867	1187	10	china	GPE
taxlaw-2867	1187	11	56	CARDINAL
taxlaw-2867	1187	12	56	CARDINAL
taxlaw-2867	1187	13	china	GPE
taxlaw-2867	1188	1	african	NORP
taxlaw-2867	1188	2	china	GPE
taxlaw-2867	1188	3	chinese	NORP
taxlaw-2867	1189	1	chinese	NORP
taxlaw-2867	1189	2	chinese	NORP
taxlaw-2867	1189	3	chinese	NORP
taxlaw-2867	1190	1	china	GPE
taxlaw-2867	1190	2	2016	CARDINAL
taxlaw-2867	1190	3	cambodia	GPE
taxlaw-2867	1190	4	romania	GPE
taxlaw-2867	1190	5	china	GPE
taxlaw-2867	1190	6	more than 50%	PERCENT
taxlaw-2867	1190	7	384	CARDINAL
taxlaw-2867	1191	1	daurer	PERSON
taxlaw-2867	1191	2	34	CARDINAL
taxlaw-2867	1191	3	275-76	CARDINAL
taxlaw-2867	1192	1	385	CARDINAL
taxlaw-2867	1192	2	china	GPE
taxlaw-2867	1192	3	japan	GPE
taxlaw-2867	1193	1	11	CARDINAL
taxlaw-2867	1193	2	sept. 6, 1983	DATE
taxlaw-2867	1194	1	first	ORDINAL
taxlaw-2867	1195	1	china	GPE
taxlaw-2867	1195	2	u.s.	GPE
taxlaw-2867	1196	1	10	CARDINAL
taxlaw-2867	1196	2	30, 1984	DATE
taxlaw-2867	1199	1	386	CARDINAL
taxlaw-2867	1199	2	bernhard canete	PERSON
taxlaw-2867	1199	3	cao & yun huang	ORG
taxlaw-2867	1199	4	article 10, 11	LAW
taxlaw-2867	1199	5	12	CARDINAL
taxlaw-2867	1199	6	oecd	ORG
taxlaw-2867	1199	7	europe	LOC
taxlaw-2867	1199	8	13	CARDINAL
taxlaw-2867	1199	9	121	CARDINAL
taxlaw-2867	1200	1	387	CARDINAL
taxlaw-2867	1200	2	zhao zhou &	PERSON
taxlaw-2867	1200	3	zhang li	PERSON
taxlaw-2867	1201	1	lixi suode de shuishou	PERSON
taxlaw-2867	1201	2	论“一	NORP
taxlaw-2867	1201	3	1 int’l	QUANTITY
taxlaw-2867	1201	4	china	GPE
taxlaw-2867	1201	5	51	DATE
taxlaw-2867	1201	6	52	DATE
taxlaw-2867	1201	7	2018	DATE
taxlaw-2867	1202	1	zhao shubo	PERSON
taxlaw-2867	1202	2	383	CARDINAL
taxlaw-2867	1202	3	74	DATE
taxlaw-2867	1202	4	china	GPE
taxlaw-2867	1202	5	malaysia	GPE
taxlaw-2867	1202	6	thailand	GPE
taxlaw-2867	1202	7	vietnam	GPE
taxlaw-2867	1202	8	brunei	GPE
taxlaw-2867	1202	9	singapore	GPE
taxlaw-2867	1202	10	oman	GPE
taxlaw-2867	1202	11	turkmenistan	GPE
taxlaw-2867	1203	1	388	CARDINAL
taxlaw-2867	1203	2	34	CARDINAL
taxlaw-2867	1203	3	275-76	CARDINAL
taxlaw-2867	1204	1	389	CARDINAL
taxlaw-2867	1204	2	179-185	CARDINAL
taxlaw-2867	1205	1	390	CARDINAL
taxlaw-2867	1205	2	cambodia	GPE
taxlaw-2867	1206	1	11.3	CARDINAL
taxlaw-2867	1206	2	oct. 13	DATE
taxlaw-2867	1206	3	2016	DATE
taxlaw-2867	1208	1	china	GPE
taxlaw-2867	1208	2	132	CARDINAL
taxlaw-2867	1208	3	cambodia	GPE
taxlaw-2867	1208	4	china	GPE
taxlaw-2867	1208	5	four	CARDINAL
taxlaw-2867	1208	6	chinese	NORP
taxlaw-2867	1208	7	china	GPE
taxlaw-2867	1208	8	pakistan	GPE
taxlaw-2867	1208	9	april 2017	DATE
taxlaw-2867	1208	10	china	GPE
taxlaw-2867	1208	11	$47 billion	MONEY
taxlaw-2867	1208	12	pakistan	GPE
taxlaw-2867	1208	13	chinese	NORP
taxlaw-2867	1208	14	pakistan	GPE
taxlaw-2867	1208	15	reluctance.394	GPE
taxlaw-2867	1208	16	chinese	NORP
taxlaw-2867	1208	17	chinese	NORP
taxlaw-2867	1209	1	chinese	NORP
taxlaw-2867	1209	2	china	GPE
taxlaw-2867	1209	3	one	CARDINAL
taxlaw-2867	1209	4	chinese	NORP
taxlaw-2867	1209	5	89 percent	PERCENT
taxlaw-2867	1209	6	chinese	NORP
taxlaw-2867	1209	7	only 7.6 percent	PERCENT
taxlaw-2867	1209	8	chinese	NORP
taxlaw-2867	1209	9	chinese	NORP
taxlaw-2867	1210	1	first	ORDINAL
taxlaw-2867	1211	1	50 per cent	MONEY
taxlaw-2867	1212	1	china	GPE
taxlaw-2867	1213	1	11.3	CARDINAL
taxlaw-2867	1213	2	july 4, 2016	DATE
taxlaw-2867	1214	1	391	CARDINAL
taxlaw-2867	1214	2	china	GPE
taxlaw-2867	1214	3	china	GPE
taxlaw-2867	1214	4	the china construction bank	ORG
taxlaw-2867	1214	5	china	GPE
taxlaw-2867	1215	1	china-cambodia tax treaty	ORG
taxlaw-2867	1215	2	390	CARDINAL
taxlaw-2867	1215	3	¶ 3.b	DATE
taxlaw-2867	1216	1	392	CARDINAL
taxlaw-2867	1216	2	china	GPE
taxlaw-2867	1216	3	wang qinfeng	PERSON
taxlaw-2867	1216	4	china	GPE
taxlaw-2867	1217	1	sept. 9	DATE
taxlaw-2867	1217	2	2016	DATE
taxlaw-2867	1218	1	393	CARDINAL
taxlaw-2867	1218	2	third	ORDINAL
taxlaw-2867	1218	3	china-pak	ORG
taxlaw-2867	1218	4	art.1	GPE
taxlaw-2867	1218	5	dec. 8, 2016	DATE
taxlaw-2867	1218	6	article 1 of the second protocol	LAW
taxlaw-2867	1218	7	china	GPE
taxlaw-2867	1218	8	pakistan	GPE
taxlaw-2867	1218	9	china	GPE
taxlaw-2867	1218	10	pakistan	GPE
taxlaw-2867	1218	11	beijing	GPE
taxlaw-2867	1218	12	november 8 , 2014	DATE
taxlaw-2867	1218	13	katherine	PERSON
taxlaw-2867	1218	14	china	GPE
taxlaw-2867	1218	15	pakistan	GPE
taxlaw-2867	1218	16	$46 billion	MONEY
taxlaw-2867	1218	17	reuters	ORG
taxlaw-2867	1218	18	april 20, 2015	DATE
taxlaw-2867	1219	1	china	GPE
taxlaw-2867	1219	2	pakistan	GPE
taxlaw-2867	1220	1	394	CARDINAL
taxlaw-2867	1220	2	shahbaz rana	PERSON
taxlaw-2867	1220	3	pakistan	GPE
taxlaw-2867	1220	4	china	GPE
taxlaw-2867	1220	5	tribune	ORG
taxlaw-2867	1220	6	march 10, 2016	DATE
taxlaw-2867	1221	1	395	CARDINAL
taxlaw-2867	1221	2	peng qinqin & denise jia	PERSON
taxlaw-2867	1221	3	china	GPE
taxlaw-2867	1221	4	over $400 bln	MONEY
taxlaw-2867	1221	5	2017	DATE
taxlaw-2867	1221	6	kane wu & julie zhu	ORG
taxlaw-2867	1221	7	china	GPE
taxlaw-2867	1221	8	four	CARDINAL
taxlaw-2867	1221	9	billions	CARDINAL
taxlaw-2867	1221	10	reuters	ORG
taxlaw-2867	1221	11	aug. 22	DATE
taxlaw-2867	1221	12	2017	DATE
taxlaw-2867	1221	13	https://www.reuters.com/article/us-ccbfundraising/exclusive-chinas-big-four-banks-raise-billions-for-belt-and-road-deals-sources-iduskcn1b20er	PERSON
taxlaw-2867	1223	1	396	CARDINAL
taxlaw-2867	1223	2	jonathan e. hillman	PERSON
taxlaw-2867	1223	3	china	GPE
taxlaw-2867	1223	4	five years later	DATE
taxlaw-2867	1223	5	ctr	GPE
taxlaw-2867	1223	6	strategic & in’tl stud	ORG
taxlaw-2867	1224	1	jan. 25, 2018	DATE
taxlaw-2867	1226	1	133	CARDINAL
taxlaw-2867	1226	2	chinese	NORP
taxlaw-2867	1226	3	chinese	NORP
taxlaw-2867	1226	4	two	CARDINAL
taxlaw-2867	1226	5	china	GPE
taxlaw-2867	1226	6	chinese	NORP
taxlaw-2867	1226	7	chinese	NORP
taxlaw-2867	1226	8	chinese	NORP
taxlaw-2867	1226	9	chinese	NORP
taxlaw-2867	1226	10	china	GPE
taxlaw-2867	1227	1	pakistan	GPE
taxlaw-2867	1227	2	chinese	NORP
taxlaw-2867	1227	3	2	MONEY
taxlaw-2867	1227	4	2016	DATE
taxlaw-2867	1227	5	roughly us $4	MONEY
taxlaw-2867	1227	6	china	GPE
taxlaw-2867	1228	1	china	GPE
taxlaw-2867	1228	2	china	GPE
taxlaw-2867	1229	1	china	GPE
taxlaw-2867	1229	2	netherlands	GPE
taxlaw-2867	1229	3	united kingdom	GPE
taxlaw-2867	1229	4	switzerland	GPE
taxlaw-2867	1230	1	oecd	ORG
taxlaw-2867	1230	2	three	CARDINAL
taxlaw-2867	1230	3	2013	DATE
taxlaw-2867	1230	4	government.402	ORG
taxlaw-2867	1230	5	397	CARDINAL
taxlaw-2867	1230	6	zhao shubo	PERSON
taxlaw-2867	1230	7	383	CARDINAL
taxlaw-2867	1230	8	344	CARDINAL
taxlaw-2867	1231	1	oct. 13	DATE
taxlaw-2867	1231	2	2016	DATE
taxlaw-2867	1231	3	chinese	NORP
taxlaw-2867	1231	4	tajikistan	GPE
taxlaw-2867	1232	1	398	CARDINAL
taxlaw-2867	1232	2	michael wong et al	PERSON
taxlaw-2867	1232	3	a thousand miles	QUANTITY
taxlaw-2867	1232	4	int’l	NORP
taxlaw-2867	1233	1	nov. 28	DATE
taxlaw-2867	1233	2	2017	DATE
taxlaw-2867	1235	1	399	CARDINAL
taxlaw-2867	1235	2	rana	PERSON
taxlaw-2867	1235	3	supra	PERSON
taxlaw-2867	1235	4	394	CARDINAL
taxlaw-2867	1235	5	400	CARDINAL
taxlaw-2867	1235	6	wang ping	PERSON
taxlaw-2867	1237	1	yidai yilu	WORK_OF_ART
taxlaw-2867	1237	2	jianshe shuishou	PERSON
taxlaw-2867	1238	1	5	CARDINAL
taxlaw-2867	1238	2	7	DATE
taxlaw-2867	1238	3	2017	CARDINAL
taxlaw-2867	1239	1	397	CARDINAL
taxlaw-2867	1239	2	2015	DATE
taxlaw-2867	1239	3	$1 billion	MONEY
taxlaw-2867	1240	1	401	CARDINAL
taxlaw-2867	1241	1	co-operation & dev	ORG
taxlaw-2867	1242	1	oecd	ORG
taxlaw-2867	1242	2	2017	CARDINAL
taxlaw-2867	1242	3	59-67	CARDINAL
taxlaw-2867	1242	4	248-49	MONEY
taxlaw-2867	1242	5	nov. 21	DATE
taxlaw-2867	1242	6	2017	DATE
taxlaw-2867	1243	1	402	CARDINAL
taxlaw-2867	1243	2	neth.-china	GPE
taxlaw-2867	1244	1	10.3	CARDINAL
taxlaw-2867	1244	2	may 31, 2013	DATE
taxlaw-2867	1245	1	134	CARDINAL
taxlaw-2867	1246	1	dutch	NORP
taxlaw-2867	1246	2	u.k.	GPE
taxlaw-2867	1246	3	swiss	NORP
taxlaw-2867	1246	4	chinese	NORP
taxlaw-2867	1247	1	chinese	NORP
taxlaw-2867	1247	2	three	CARDINAL
taxlaw-2867	1247	3	chinese	NORP
taxlaw-2867	1247	4	chinese	NORP
taxlaw-2867	1247	5	chinese	NORP
taxlaw-2867	1248	1	404	CARDINAL
taxlaw-2867	1249	1	chinese	NORP
taxlaw-2867	1250	1	chinese	NORP
taxlaw-2867	1252	1	china	GPE
taxlaw-2867	1252	2	the 50 percent	PERCENT
taxlaw-2867	1253	1	china	GPE
taxlaw-2867	1253	2	soes	ORG
taxlaw-2867	1255	1	10.3	CARDINAL
taxlaw-2867	1255	2	12, 2013	DATE
taxlaw-2867	1256	1	china	GPE
taxlaw-2867	1258	1	10.3	CARDINAL
taxlaw-2867	1258	2	sept. 25, 2013	DATE
taxlaw-2867	1260	1	403	CARDINAL
taxlaw-2867	1260	2	ernst & young	ORG
taxlaw-2867	1260	3	china	GPE
taxlaw-2867	1260	4	netherlands	GPE
taxlaw-2867	1260	5	2013	DATE
taxlaw-2867	1260	6	http://www.ey.com/publication/vwluassets/new_tax_treaty_provisions_between_china_and_the_netherlands_to	PERSON
taxlaw-2867	1260	7	promote_investment/$file/2013g_cm3518_china%20and%20netherlands%20new%20tax%20treaty%20provisio ns%20promote%20investment.pdf	WORK_OF_ART
taxlaw-2867	1260	8	erik jansen	PERSON
taxlaw-2867	1260	9	china	GPE
taxlaw-2867	1260	10	netherlands	GPE
taxlaw-2867	1260	11	feb 12, 2014	DATE
taxlaw-2867	1261	1	https://perma.cc/9byl-2lqh	NORP
taxlaw-2867	1262	1	chinese	NORP
taxlaw-2867	1263	1	404	CARDINAL
taxlaw-2867	1263	2	china	GPE
taxlaw-2867	1263	3	netherlands	GPE
taxlaw-2867	1263	4	may 30, 2013	DATE
taxlaw-2867	1264	1	http://perma.cc/by4f-s2rl	ORG
taxlaw-2867	1264	2	chinese	NORP
taxlaw-2867	1264	3	netherlands	GPE
taxlaw-2867	1264	4	netherlands	GPE
taxlaw-2867	1266	1	135	CARDINAL
taxlaw-2867	1266	2	chinese	NORP
taxlaw-2867	1266	3	china	GPE
taxlaw-2867	1266	4	china	GPE
taxlaw-2867	1266	5	chinese	NORP
taxlaw-2867	1267	1	the united states	GPE
taxlaw-2867	1267	2	united kingdom	GPE
taxlaw-2867	1267	3	australia	GPE
taxlaw-2867	1267	4	canada	GPE
taxlaw-2867	1267	5	first	ORDINAL
taxlaw-2867	1267	6	john mclaren	PERSON
taxlaw-2867	1267	7	australian	NORP
taxlaw-2867	1267	8	australia	GPE
taxlaw-2867	1267	9	china.410 wei cui	PERSON
taxlaw-2867	1267	10	chinese	NORP
taxlaw-2867	1267	11	australia	GPE
taxlaw-2867	1267	12	the united states	GPE
taxlaw-2867	1267	13	405	CARDINAL
taxlaw-2867	1267	14	ferdous rahman	PERSON
taxlaw-2867	1267	15	chinese	NORP
taxlaw-2867	1267	16	9	CARDINAL
taxlaw-2867	1268	1	41 (	PERCENT
taxlaw-2867	1268	2	2017	CARDINAL
taxlaw-2867	1268	3	matthew miller &	ORG
taxlaw-2867	1268	4	michael martina	PERSON
taxlaw-2867	1268	5	chinese	NORP
taxlaw-2867	1268	6	u.s.	GPE
taxlaw-2867	1268	7	reuters	ORG
taxlaw-2867	1268	8	may 11	DATE
taxlaw-2867	1268	9	2016	DATE
taxlaw-2867	1270	1	406	CARDINAL
taxlaw-2867	1270	2	374	CARDINAL
taxlaw-2867	1270	3	77	DATE
taxlaw-2867	1271	1	section 892	LAW
taxlaw-2867	1271	2	the united states	GPE
taxlaw-2867	1271	3	u.s.	GPE
taxlaw-2867	1271	4	u.s.	GPE
taxlaw-2867	1273	1	co-operation & dev	ORG
taxlaw-2867	1274	1	oecd	ORG
taxlaw-2867	1274	2	6	CARDINAL
taxlaw-2867	1274	3	2009	DATE
taxlaw-2867	1275	1	408	CARDINAL
taxlaw-2867	1275	2	374	CARDINAL
taxlaw-2867	1275	3	77	DATE
taxlaw-2867	1275	4	supra	PERSON
taxlaw-2867	1275	5	374	CARDINAL
taxlaw-2867	1275	6	470	CARDINAL
taxlaw-2867	1276	1	409	CARDINAL
taxlaw-2867	1276	2	michael s. knoll	PERSON
taxlaw-2867	1276	3	the united states	GPE
taxlaw-2867	1276	4	82	CARDINAL
taxlaw-2867	1276	5	s. cal	ORG
taxlaw-2867	1277	1	l. rev	PERSON
taxlaw-2867	1278	1	703	CARDINAL
taxlaw-2867	1278	2	2009	DATE
taxlaw-2867	1279	1	410	CARDINAL
taxlaw-2867	1279	2	john mclaren	PERSON
taxlaw-2867	1279	3	australia	GPE
taxlaw-2867	1279	4	australia	GPE
taxlaw-2867	1279	5	17	CARDINAL
taxlaw-2867	1279	6	j. austl	PERSON
taxlaw-2867	1280	1	53	DATE
taxlaw-2867	1280	2	83	DATE
taxlaw-2867	1280	3	2015	CARDINAL
taxlaw-2867	1281	1	411 cui	GPE
taxlaw-2867	1281	2	22	CARDINAL
taxlaw-2867	1281	3	811	CARDINAL
taxlaw-2867	1282	1	412	CARDINAL
taxlaw-2867	1282	2	811-12	MONEY
taxlaw-2867	1282	3	the united states	GPE
taxlaw-2867	1282	4	mclaren	PERSON
taxlaw-2867	1282	5	supra	PERSON
taxlaw-2867	1282	6	410	CARDINAL
taxlaw-2867	1282	7	83-84	CARDINAL
taxlaw-2867	1282	8	chinese	NORP
taxlaw-2867	1284	1	136	CARDINAL
taxlaw-2867	1286	1	chinese	NORP
taxlaw-2867	1287	1	chinese	NORP
taxlaw-2867	1287	2	chinese	NORP
taxlaw-2867	1288	1	chinese	NORP
taxlaw-2867	1289	1	chinese	NORP
taxlaw-2867	1289	2	chinese	NORP
taxlaw-2867	1289	3	chinese	NORP
taxlaw-2867	1289	4	china	GPE
taxlaw-2867	1290	1	chinese	NORP
taxlaw-2867	1290	2	chinese	NORP
taxlaw-2867	1290	3	chinese	NORP
taxlaw-2867	1290	4	china	GPE
taxlaw-2867	1291	1	vi	PERSON
taxlaw-2867	1291	2	china	GPE
taxlaw-2867	1291	3	oecd	ORG
taxlaw-2867	1293	1	china	GPE
taxlaw-2867	1293	2	oecd	ORG
taxlaw-2867	1293	3	chinese	NORP
taxlaw-2867	1293	4	chinese	NORP
taxlaw-2867	1293	5	china	GPE
taxlaw-2867	1294	1	413	CARDINAL
taxlaw-2867	1294	2	fenpei	GPE
taxlaw-2867	1295	1	zhijie touzi zan bu zhengshou yu ti suodeshui	PERSON
taxlaw-2867	1296	1	the general tax bureau	ORG
taxlaw-2867	1296	2	the ministry of finance	ORG
taxlaw-2867	1296	3	january 1, 2017	DATE
taxlaw-2867	1296	4	cai shui	PERSON
taxlaw-2867	1296	5	dec. 21	DATE
taxlaw-2867	1296	6	2017	DATE
taxlaw-2867	1296	7	chinese	NORP
taxlaw-2867	1296	8	china	GPE
taxlaw-2867	1296	9	chen jia & wang yanfei	ORG
taxlaw-2867	1296	10	china	GPE
taxlaw-2867	1296	11	dec. 29	DATE
taxlaw-2867	1296	12	2017	DATE
taxlaw-2867	1297	1	414	CARDINAL
taxlaw-2867	1297	2	richard s. collier &	PERSON
taxlaw-2867	1297	3	joseph l. andrus	PERSON
taxlaw-2867	1297	4	261	CARDINAL
taxlaw-2867	1297	5	2017	CARDINAL
taxlaw-2867	1298	1	415	CARDINAL
taxlaw-2867	1298	2	jiang yuesheng	PERSON
taxlaw-2867	1298	3	supra	PERSON
taxlaw-2867	1298	4	314	CARDINAL
taxlaw-2867	1298	5	35-36	DATE
taxlaw-2867	1298	6	137	CARDINAL
taxlaw-2867	1298	7	chinese	NORP
taxlaw-2867	1298	8	china	GPE
taxlaw-2867	1298	9	chinese	NORP
taxlaw-2867	1298	10	chinese	NORP
taxlaw-2867	1299	1	416	CARDINAL
taxlaw-2867	1299	2	china	GPE
taxlaw-2867	1299	3	oecd	ORG
taxlaw-2867	1300	1	oecd	ORG
taxlaw-2867	1300	2	china	GPE
taxlaw-2867	1300	3	china	GPE
taxlaw-2867	1301	1	oecd	ORG
taxlaw-2867	1301	2	bric	ORG
taxlaw-2867	1301	3	china	GPE
taxlaw-2867	1301	4	oecd	ORG
taxlaw-2867	1302	1	chinese	NORP
taxlaw-2867	1302	2	oecd	ORG
taxlaw-2867	1302	3	china	GPE
taxlaw-2867	1302	4	oecd	ORG
taxlaw-2867	1302	5	china	GPE
taxlaw-2867	1302	6	oecd	ORG
taxlaw-2867	1303	1	chinese	NORP
taxlaw-2867	1304	1	china	GPE
taxlaw-2867	1304	2	oecd	ORG
taxlaw-2867	1306	1	chinese	NORP
taxlaw-2867	1306	2	65	CARDINAL
taxlaw-2867	1306	3	non-oecd	ORG
taxlaw-2867	1306	4	416	CARDINAL
taxlaw-2867	1306	5	wei cui	PERSON
taxlaw-2867	1306	6	33	CARDINAL
taxlaw-2867	1307	1	653	CARDINAL
taxlaw-2867	1307	2	654	CARDINAL
taxlaw-2867	1307	3	2014	DATE
taxlaw-2867	1308	1	417	CARDINAL
taxlaw-2867	1308	2	12	CARDINAL
taxlaw-2867	1308	3	1025	CARDINAL
taxlaw-2867	1308	4	brics	GPE
taxlaw-2867	1308	5	oecd	ORG
taxlaw-2867	1308	6	oecd	ORG
taxlaw-2867	1308	7	supra	PERSON
taxlaw-2867	1308	8	9	CARDINAL
taxlaw-2867	1308	9	78	DATE
taxlaw-2867	1308	10	5	CARDINAL
taxlaw-2867	1308	11	oecd	ORG
taxlaw-2867	1308	12	non-oecd	ORG
taxlaw-2867	1308	13	oecd	ORG
taxlaw-2867	1309	1	418	CARDINAL
taxlaw-2867	1309	2	kevin a. ball	PERSON
taxlaw-2867	1309	3	china	GPE
taxlaw-2867	1309	4	bloomberg bna	ORG
taxlaw-2867	1309	5	april 19, 2017	DATE
taxlaw-2867	1311	1	419	CARDINAL
taxlaw-2867	1311	2	glenn desouza	PERSON
taxlaw-2867	1311	3	china	GPE
taxlaw-2867	1311	4	u.s.	GPE
taxlaw-2867	1311	5	bloomberg bna	ORG
taxlaw-2867	1311	6	may 3,	DATE
taxlaw-2867	1311	7	2017	DATE
taxlaw-2867	1311	8	https://perma.cc/psu3-72gq	ORG
taxlaw-2867	1311	9	420	CARDINAL
taxlaw-2867	1311	10	21st-century	DATE
taxlaw-2867	1311	11	nat’l dev.	PERSON
taxlaw-2867	1311	12	mar. 28,	DATE
taxlaw-2867	1311	13	2015	DATE
taxlaw-2867	1313	1	421	CARDINAL
taxlaw-2867	1313	2	hellen chin & winnie	ORG
taxlaw-2867	1313	3	65	CARDINAL
taxlaw-2867	1313	4	fung	PERSON
taxlaw-2867	1314	1	ctr	GPE
taxlaw-2867	1315	1	may 2016	DATE
taxlaw-2867	1317	1	wang wenjing & lai hongyu	ORG
taxlaw-2867	1317	2	supra	PERSON
taxlaw-2867	1317	3	319	CARDINAL
taxlaw-2867	1318	1	138	CARDINAL
taxlaw-2867	1319	1	china	GPE
taxlaw-2867	1319	2	china	GPE
taxlaw-2867	1320	1	chinese	NORP
taxlaw-2867	1320	2	china	GPE
taxlaw-2867	1321	1	first	ORDINAL
taxlaw-2867	1321	2	china	GPE
taxlaw-2867	1321	3	the central university of economics	ORG
taxlaw-2867	1321	4	china	GPE
taxlaw-2867	1321	5	china	GPE
taxlaw-2867	1321	6	romania	GPE
taxlaw-2867	1321	7	cambodia	GPE
taxlaw-2867	1321	8	chinese	NORP
taxlaw-2867	1322	1	china	GPE
taxlaw-2867	1323	1	chinese	NORP
taxlaw-2867	1323	2	chinese	NORP
taxlaw-2867	1323	3	china	GPE
taxlaw-2867	1324	1	oecd	ORG
taxlaw-2867	1324	2	china	GPE
taxlaw-2867	1325	1	one	CARDINAL
taxlaw-2867	1327	1	chinese	NORP
taxlaw-2867	1328	1	422	CARDINAL
taxlaw-2867	1328	2	william t. wilson	PERSON
taxlaw-2867	1328	3	china	GPE
taxlaw-2867	1328	4	one	CARDINAL
taxlaw-2867	1328	5	one	CARDINAL
taxlaw-2867	1328	6	asia	LOC
taxlaw-2867	1329	1	nov. 21	DATE
taxlaw-2867	1329	2	2016	DATE
taxlaw-2867	1330	1	2013	DATE
taxlaw-2867	1330	2	china	GPE
taxlaw-2867	1330	3	five	CARDINAL
taxlaw-2867	1330	4	central asian	NORP
taxlaw-2867	1330	5	$50 billion	MONEY
taxlaw-2867	1330	6	five	CARDINAL
taxlaw-2867	1330	7	russia	GPE
taxlaw-2867	1330	8	only $30 billion	MONEY
taxlaw-2867	1331	1	423	CARDINAL
taxlaw-2867	1331	2	344	CARDINAL
taxlaw-2867	1331	3	zhang meihong	PERSON
taxlaw-2867	1332	1	wogou qiye haiwai	ORG
taxlaw-2867	1334	1	fengxian	PERSON
taxlaw-2867	1338	1	chinese	NORP
taxlaw-2867	1338	2	1	CARDINAL
taxlaw-2867	1339	1	j. 79	PERSON
taxlaw-2867	1339	2	2017	CARDINAL
taxlaw-2867	1341	1	424	CARDINAL
taxlaw-2867	1341	2	tigong	CARDINAL
taxlaw-2867	1341	3	yidai yilu	WORK_OF_ART
taxlaw-2867	1341	4	linian xia de guoji shui gai	PERSON
taxlaw-2867	1343	1	china tax news	ORG
taxlaw-2867	1343	2	may 10, 2017	DATE