id	sid	eid	entity	type
taxlaw-7412	1	1	microsoft	ORG
taxlaw-7412	1	2	ivan ozai*	PERSON
taxlaw-7412	5	1	oecd	ORG
taxlaw-7412	8	1	two	CARDINAL
taxlaw-7412	10	1	i. introduction	PERSON
taxlaw-7412	11	1	59 ii	QUANTITY
taxlaw-7412	13	1	60	CARDINAL
taxlaw-7412	14	1	60	CARDINAL
taxlaw-7412	14	2	62	CARDINAL
taxlaw-7412	14	3	64	CARDINAL
taxlaw-7412	15	1	two-fold	CARDINAL
taxlaw-7412	16	1	67	CARDINAL
taxlaw-7412	16	2	two	CARDINAL
taxlaw-7412	16	3	67	CARDINAL
taxlaw-7412	16	4	70	CARDINAL
taxlaw-7412	16	5	71	CARDINAL
taxlaw-7412	16	6	74	CARDINAL
taxlaw-7412	17	1	74	CARDINAL
taxlaw-7412	17	2	richard h. tomlinson	PERSON
taxlaw-7412	17	3	mcgill university faculty of law	ORG
taxlaw-7412	18	1	allison christians	PERSON
taxlaw-7412	18	2	laurens van apeldoorn	PERSON
taxlaw-7412	18	3	catherine walsh	PERSON
taxlaw-7412	18	4	tarcísio magalhães	PERSON
taxlaw-7412	18	5	diane ring	PERSON
taxlaw-7412	18	6	steven dean	PERSON
taxlaw-7412	18	7	miranda stewart	PERSON
taxlaw-7412	18	8	kim brooks	PERSON
taxlaw-7412	18	9	wei cui	PERSON
taxlaw-7412	18	10	dalhousie university’s	ORG
taxlaw-7412	18	11	york university’s	ORG
taxlaw-7412	18	12	ryerson university’s	ORG
taxlaw-7412	19	1	four-month	DATE
taxlaw-7412	19	2	2019	DATE
taxlaw-7412	19	3	magdalena dembinska	PERSON
taxlaw-7412	19	4	frédéric mérand	PERSON
taxlaw-7412	20	1	the columbia journal of tax law	ORG
taxlaw-7412	21	1	59	CARDINAL
taxlaw-7412	21	2	78	CARDINAL
taxlaw-7412	21	3	80 1	DATE
taxlaw-7412	21	4	80 2	DATE
taxlaw-7412	22	1	81 3	DATE
taxlaw-7412	23	1	oecd	ORG
taxlaw-7412	24	1	84	CARDINAL
taxlaw-7412	24	2	85	CARDINAL
taxlaw-7412	24	3	i. introduction	PERSON
taxlaw-7412	24	4	1963	DATE
taxlaw-7412	24	5	peggy musgrave	PERSON
taxlaw-7412	24	6	née brewer	ORG
taxlaw-7412	24	7	a decade later	DATE
taxlaw-7412	24	8	peggy musgrave	PERSON
taxlaw-7412	24	9	richard musgrave	PERSON
taxlaw-7412	24	10	1963	DATE
taxlaw-7412	25	1	the years	DATE
taxlaw-7412	29	1	6	CARDINAL
taxlaw-7412	29	2	two	CARDINAL
taxlaw-7412	30	1	first	ORDINAL
taxlaw-7412	30	2	1	CARDINAL
taxlaw-7412	30	3	peggy brewer richman	PERSON
taxlaw-7412	30	4	1963	DATE
taxlaw-7412	31	1	2	CARDINAL
taxlaw-7412	32	1	a. musgrave &	ORG
taxlaw-7412	32	2	peggy b. musgrave	PERSON
taxlaw-7412	32	3	carl s. shoup 63	PERSON
taxlaw-7412	32	4	85	DATE
taxlaw-7412	32	5	richard m. bird &	PERSON
taxlaw-7412	32	6	john g. head	PERSON
taxlaw-7412	33	1	4	CARDINAL
taxlaw-7412	33	2	alex easson	PERSON
taxlaw-7412	33	3	1999	DATE
taxlaw-7412	33	4	reuven s. avi-yonah	PERSON
taxlaw-7412	33	5	113	CARDINAL
taxlaw-7412	34	1	l. rev	PERSON
taxlaw-7412	34	2	1573	DATE
taxlaw-7412	34	3	1648	CARDINAL
taxlaw-7412	34	4	2000	DATE
taxlaw-7412	34	5	tim edgar	PERSON
taxlaw-7412	34	6	51	CARDINAL
taxlaw-7412	35	1	1154	DATE
taxlaw-7412	35	2	2003	DATE
taxlaw-7412	36	1	kim brooks	PERSON
taxlaw-7412	36	2	the 21st century	DATE
taxlaw-7412	36	3	richard musgrave 471	PERSON
taxlaw-7412	36	4	493	CARDINAL
taxlaw-7412	36	5	john g. head	PERSON
taxlaw-7412	36	6	richard krever	PERSON
taxlaw-7412	36	7	2009	DATE
taxlaw-7412	37	1	6	CARDINAL
taxlaw-7412	37	2	472	CARDINAL
taxlaw-7412	38	1	60	CARDINAL
taxlaw-7412	38	2	columbia	ORG
taxlaw-7412	39	1	12:58	TIME
taxlaw-7412	40	1	second	ORDINAL
taxlaw-7412	40	2	1972	DATE
taxlaw-7412	41	1	first	ORDINAL
taxlaw-7412	42	1	two	CARDINAL
taxlaw-7412	43	1	two	CARDINAL
taxlaw-7412	45	1	second	ORDINAL
taxlaw-7412	51	1	the years	DATE
taxlaw-7412	52	1	two	CARDINAL
taxlaw-7412	57	1	peggy musgrave	PERSON
taxlaw-7412	57	2	1972	DATE
taxlaw-7412	57	3	richard	PERSON
taxlaw-7412	57	4	peggy musgrave 7 richman	PERSON
taxlaw-7412	57	5	supra	PERSON
taxlaw-7412	57	6	1	CARDINAL
taxlaw-7412	57	7	klaus vogel	PERSON
taxlaw-7412	57	8	11	CARDINAL
taxlaw-7412	57	9	393	CARDINAL
taxlaw-7412	57	10	394	CARDINAL
taxlaw-7412	57	11	1988	DATE
taxlaw-7412	57	12	peggy musgrave	PERSON
taxlaw-7412	57	13	first	ORDINAL
taxlaw-7412	57	14	michael j. graetz	PERSON
taxlaw-7412	57	15	26	CARDINAL
taxlaw-7412	58	1	j. int’l	PERSON
taxlaw-7412	59	1	1357	CARDINAL
taxlaw-7412	59	2	1395	DATE
taxlaw-7412	59	3	2001	DATE
taxlaw-7412	59	4	nancy h. kaufman	PERSON
taxlaw-7412	59	5	29	CARDINAL
taxlaw-7412	59	6	l. &	ORG
taxlaw-7412	59	7	int’l	PRODUCT
taxlaw-7412	59	8	145	CARDINAL
taxlaw-7412	59	9	153	CARDINAL
taxlaw-7412	59	10	1998	DATE
taxlaw-7412	60	1	8	CARDINAL
taxlaw-7412	60	2	musgrave & musgrave	ORG
taxlaw-7412	60	3	3	CARDINAL
taxlaw-7412	61	1	61	CARDINAL
taxlaw-7412	63	1	oecd	ORG
taxlaw-7412	63	2	un	ORG
taxlaw-7412	63	3	european countries,18	ORG
taxlaw-7412	63	4	9	CARDINAL
taxlaw-7412	63	5	peggy b. musgrave	PERSON
taxlaw-7412	63	6	oecd	ORG
taxlaw-7412	63	7	10	CARDINAL
taxlaw-7412	64	1	j. world	PERSON
taxlaw-7412	65	1	29	CARDINAL
taxlaw-7412	65	2	1975	DATE
taxlaw-7412	66	1	peggy b. musgrave	PERSON
taxlaw-7412	66	2	the european union	ORG
taxlaw-7412	66	3	the european union	ORG
taxlaw-7412	66	4	2000	DATE
taxlaw-7412	67	1	hereinafter musgrave	PERSON
taxlaw-7412	67	2	peggy b. musgrave	PERSON
taxlaw-7412	67	3	54	CARDINAL
taxlaw-7412	67	4	77	CARDINAL
taxlaw-7412	67	5	2000	DATE
taxlaw-7412	67	6	peggy b. musgrave	PERSON
taxlaw-7412	67	7	26	CARDINAL
taxlaw-7412	68	1	j. int’l l. 1335	PERSON
taxlaw-7412	68	2	2001	DATE
taxlaw-7412	69	1	peggy b. musgrave	PERSON
taxlaw-7412	69	2	26	CARDINAL
taxlaw-7412	70	1	j. int’l l. 1477 (	PERSON
taxlaw-7412	70	2	2001	DATE
taxlaw-7412	71	1	peggy b. musgrave	PERSON
taxlaw-7412	71	2	167	CARDINAL
taxlaw-7412	71	3	inge kaul & pedro	ORG
taxlaw-7412	71	4	2006	DATE
taxlaw-7412	73	1	musgrave	PERSON
taxlaw-7412	75	1	10	CARDINAL
taxlaw-7412	75	2	brooks	ORG
taxlaw-7412	75	3	5	CARDINAL
taxlaw-7412	75	4	477	CARDINAL
taxlaw-7412	76	1	peggy musgrave’s	PERSON
taxlaw-7412	76	2	allison christians	PERSON
taxlaw-7412	76	3	peggy musgrave	PERSON
taxlaw-7412	76	4	95	CARDINAL
taxlaw-7412	76	5	int’l 589	PRODUCT
taxlaw-7412	76	6	aug. 12	DATE
taxlaw-7412	76	7	2019	DATE
taxlaw-7412	77	1	11	CARDINAL
taxlaw-7412	77	2	otto h. jacobs	PERSON
taxlaw-7412	77	3	christoph spendgel & anne schäfer	ORG
taxlaw-7412	77	4	32	CARDINAL
taxlaw-7412	77	5	268	CARDINAL
taxlaw-7412	77	6	2004	DATE
taxlaw-7412	78	1	12	CARDINAL
taxlaw-7412	78	2	wei cui & nigar	ORG
taxlaw-7412	78	3	2019	DATE
taxlaw-7412	79	1	daniel shaviro	PERSON
taxlaw-7412	79	2	nyu	ORG
taxlaw-7412	79	3	19	CARDINAL
taxlaw-7412	79	4	2019	DATE
taxlaw-7412	81	1	13	CARDINAL
taxlaw-7412	81	2	rifat azam	PERSON
taxlaw-7412	81	3	31 va	FAC
taxlaw-7412	82	1	639	CARDINAL
taxlaw-7412	82	2	2012	DATE
taxlaw-7412	83	1	14	CARDINAL
taxlaw-7412	83	2	oecd/g20	ORG
taxlaw-7412	83	3	oecd	ORG
taxlaw-7412	83	4	1 2015	CARDINAL
taxlaw-7412	83	5	2015	CARDINAL
taxlaw-7412	84	1	15	CARDINAL
taxlaw-7412	84	2	oladiwura ayeyemi	PERSON
taxlaw-7412	84	3	oecd	ORG
taxlaw-7412	84	4	un	ORG
taxlaw-7412	84	5	13	CARDINAL
taxlaw-7412	84	6	l. & dev	ORG
taxlaw-7412	85	1	193	CARDINAL
taxlaw-7412	85	2	2020	DATE
taxlaw-7412	86	1	16	CARDINAL
taxlaw-7412	86	2	joel p. trachtman	PERSON
taxlaw-7412	86	3	34	CARDINAL
taxlaw-7412	87	1	int’l l.j.	ORG
taxlaw-7412	87	2	47	DATE
taxlaw-7412	87	3	73	DATE
taxlaw-7412	87	4	1993	DATE
taxlaw-7412	88	1	17	CARDINAL
taxlaw-7412	88	2	justus eisenbeiss	PERSON
taxlaw-7412	88	3	7	CARDINAL
taxlaw-7412	88	4	44	CARDINAL
taxlaw-7412	88	5	481	CARDINAL
taxlaw-7412	88	6	496	CARDINAL
taxlaw-7412	88	7	2016	CARDINAL
taxlaw-7412	89	1	18	CARDINAL
taxlaw-7412	89	2	jan szczepański	GPE
taxlaw-7412	89	3	european	NORP
taxlaw-7412	89	4	43	CARDINAL
taxlaw-7412	89	5	595	CARDINAL
taxlaw-7412	89	6	604	CARDINAL
taxlaw-7412	89	7	2015	CARDINAL
taxlaw-7412	90	1	62	CARDINAL
taxlaw-7412	90	2	columbia	ORG
taxlaw-7412	91	1	eu	ORG
taxlaw-7412	91	2	peggy musgrave	PERSON
taxlaw-7412	94	1	ruth mason	PERSON
taxlaw-7412	94	2	84	CARDINAL
taxlaw-7412	95	1	l. rev	PERSON
taxlaw-7412	95	2	1540	CARDINAL
taxlaw-7412	95	3	1593-99	DATE
taxlaw-7412	95	4	2009	DATE
taxlaw-7412	96	1	20	CARDINAL
taxlaw-7412	96	2	christopher	PERSON
taxlaw-7412	96	3	2007	DATE
taxlaw-7412	96	4	ph.d	ORG
taxlaw-7412	97	1	university of oxford	ORG
taxlaw-7412	98	1	21	CARDINAL
taxlaw-7412	98	2	brooks, supra note 5,	ORG
taxlaw-7412	98	3	489–90	DATE
taxlaw-7412	99	1	22	CARDINAL
taxlaw-7412	100	1	musgrave & musgrave	ORG
taxlaw-7412	100	2	3	CARDINAL
taxlaw-7412	101	1	23	CARDINAL
taxlaw-7412	101	2	kaufman	PERSON
taxlaw-7412	101	3	7	CARDINAL
taxlaw-7412	101	4	203	CARDINAL
taxlaw-7412	101	5	diane ring	PERSON
taxlaw-7412	101	6	9	CARDINAL
taxlaw-7412	101	7	fla	GPE
taxlaw-7412	102	1	555	CARDINAL
taxlaw-7412	102	2	583	CARDINAL
taxlaw-7412	102	3	2009	DATE
taxlaw-7412	102	4	f]irm	CARDINAL
taxlaw-7412	102	5	miranda stewart & yariv	ORG
taxlaw-7412	102	6	3	CARDINAL
taxlaw-7412	102	7	18	DATE
taxlaw-7412	102	8	miranda stewart & yariv	ORG
taxlaw-7412	102	9	2013	DATE
taxlaw-7412	104	1	kaufman	PERSON
taxlaw-7412	104	2	7	CARDINAL
taxlaw-7412	104	3	brooks, supra note	ORG
taxlaw-7412	104	4	5	CARDINAL
taxlaw-7412	104	5	jinyan li	PERSON
taxlaw-7412	104	6	117	CARDINAL
taxlaw-7412	104	7	arthur j. cockfield ed.	PERSON
taxlaw-7412	104	8	2010	DATE
taxlaw-7412	104	9	anthony c. infanti	PERSON
taxlaw-7412	104	10	209	CARDINAL
taxlaw-7412	104	11	miranda stewart & yariv	ORG
taxlaw-7412	104	12	2013	DATE
taxlaw-7412	105	1	24	CARDINAL
taxlaw-7412	105	2	carlo garbarino	PERSON
taxlaw-7412	105	3	eu	ORG
taxlaw-7412	105	4	21	CARDINAL
taxlaw-7412	105	5	248	CARDINAL
taxlaw-7412	105	6	2012	DATE
taxlaw-7412	105	7	reinout de boer &	ORG
taxlaw-7412	105	8	otto marres	PERSON
taxlaw-7412	105	9	2	CARDINAL
taxlaw-7412	105	10	43	CARDINAL
taxlaw-7412	105	11	14	CARDINAL
taxlaw-7412	105	12	jan szczepański	GPE
taxlaw-7412	105	13	european	NORP
taxlaw-7412	105	14	43	CARDINAL
taxlaw-7412	105	15	595	CARDINAL
taxlaw-7412	105	16	2015	CARDINAL
taxlaw-7412	105	17	bastiaan starink	PERSON
taxlaw-7412	105	18	44	CARDINAL
taxlaw-7412	105	19	6	CARDINAL
taxlaw-7412	105	20	2016	DATE
taxlaw-7412	106	1	bruno peeters & herwig verschueren	ORG
taxlaw-7412	106	2	european union	ORG
taxlaw-7412	106	3	25	CARDINAL
taxlaw-7412	106	4	262	CARDINAL
taxlaw-7412	106	5	2016	DATE
taxlaw-7412	106	6	wolfgang schön	PERSON
taxlaw-7412	106	7	one	CARDINAL
taxlaw-7412	106	8	47	CARDINAL
taxlaw-7412	106	9	1003	DATE
taxlaw-7412	106	10	2019	DATE
taxlaw-7412	106	11	johannes becker & joachim englisch	ORG
taxlaw-7412	106	12	47	CARDINAL
taxlaw-7412	106	13	161	CARDINAL
taxlaw-7412	106	14	2019	CARDINAL
taxlaw-7412	107	1	63	CARDINAL
taxlaw-7412	107	2	second	ORDINAL
taxlaw-7412	109	1	25	CARDINAL
taxlaw-7412	109	2	alex easson	PERSON
taxlaw-7412	109	3	3	CARDINAL
taxlaw-7412	109	4	112	CARDINAL
taxlaw-7412	109	5	112–13	DATE
taxlaw-7412	109	6	1996	DATE
taxlaw-7412	109	7	michael p. devereux & peter	PERSON
taxlaw-7412	109	8	17	CARDINAL
taxlaw-7412	109	9	european	NORP
taxlaw-7412	109	10	264	CARDINAL
taxlaw-7412	109	11	2006	DATE
taxlaw-7412	109	12	the european union: criteria	ORG
taxlaw-7412	109	13	17	CARDINAL
taxlaw-7412	109	14	67	CARDINAL
taxlaw-7412	109	15	79 n.22	QUANTITY
taxlaw-7412	109	16	1996	DATE
taxlaw-7412	109	17	veronika daurer	PERSON
taxlaw-7412	109	18	42	CARDINAL
taxlaw-7412	109	19	695	CARDINAL
taxlaw-7412	109	20	2014	DATE
taxlaw-7412	110	1	4	CARDINAL
taxlaw-7412	110	2	1648	CARDINAL
taxlaw-7412	111	1	26	CARDINAL
taxlaw-7412	111	2	15	CARDINAL
taxlaw-7412	111	3	oecd	ORG
taxlaw-7412	111	4	un	ORG
taxlaw-7412	112	1	27	CARDINAL
taxlaw-7412	112	2	peter birch sörensen	PERSON
taxlaw-7412	112	3	14–15	CARDINAL
taxlaw-7412	112	4	bank of finland	ORG
taxlaw-7412	113	1	4/1990, 1990	DATE
taxlaw-7412	113	2	vincent c. avagliano	PERSON
taxlaw-7412	113	3	second	ORDINAL
taxlaw-7412	113	4	23	CARDINAL
taxlaw-7412	113	5	penn st	PERSON
taxlaw-7412	113	6	int’l	LANGUAGE
taxlaw-7412	114	1	l. rev	PERSON
taxlaw-7412	114	2	663	CARDINAL
taxlaw-7412	114	3	684	CARDINAL
taxlaw-7412	114	4	2005	DATE
taxlaw-7412	115	1	28	CARDINAL
taxlaw-7412	115	2	william b. barker	PERSON
taxlaw-7412	115	3	22 nw	QUANTITY
taxlaw-7412	115	4	j. int’l l. &	ORG
taxlaw-7412	116	1	161	CARDINAL
taxlaw-7412	116	2	205	CARDINAL
taxlaw-7412	116	3	2002	DATE
taxlaw-7412	117	1	29	CARDINAL
taxlaw-7412	117	2	erika dayle siu	PERSON
taxlaw-7412	117	3	milly i. nalukwago & marcos	PERSON
taxlaw-7412	117	4	pereira valadão	PERSON
taxlaw-7412	117	5	150	CARDINAL
taxlaw-7412	117	6	169	CARDINAL
taxlaw-7412	117	7	2017	DATE
taxlaw-7412	118	1	30	CARDINAL
taxlaw-7412	118	2	otto jacobs	PERSON
taxlaw-7412	118	3	christoph spengel & anne schäfer	ORG
taxlaw-7412	118	4	31	CARDINAL
taxlaw-7412	118	5	214	CARDINAL
taxlaw-7412	118	6	231	CARDINAL
taxlaw-7412	118	7	2003	DATE
taxlaw-7412	119	1	31	CARDINAL
taxlaw-7412	119	2	4	CARDINAL
taxlaw-7412	119	3	1650	DATE
taxlaw-7412	119	4	two	CARDINAL
taxlaw-7412	119	5	one	CARDINAL
taxlaw-7412	120	1	32	CARDINAL
taxlaw-7412	120	2	23	CARDINAL
taxlaw-7412	120	3	585	CARDINAL
taxlaw-7412	121	1	one	CARDINAL
taxlaw-7412	123	1	miranda stewart	PERSON
taxlaw-7412	123	2	72	CARDINAL
taxlaw-7412	124	1	int’l	NORP
taxlaw-7412	124	2	297	CARDINAL
taxlaw-7412	124	3	2018	DATE
taxlaw-7412	125	1	64	CARDINAL
taxlaw-7412	126	1	12:58	TIME
taxlaw-7412	129	1	one	CARDINAL
taxlaw-7412	131	1	peggy musgrave	PERSON
taxlaw-7412	131	2	dozens	CARDINAL
taxlaw-7412	134	1	be.38	GPE
taxlaw-7412	134	2	1972	DATE
taxlaw-7412	134	3	richard musgrave	PERSON
taxlaw-7412	135	1	two	CARDINAL
taxlaw-7412	135	2	1	CARDINAL
taxlaw-7412	135	3	2	CARDINAL
taxlaw-7412	135	4	33	CARDINAL
taxlaw-7412	135	5	s.a. stevens	PERSON
taxlaw-7412	135	6	42	CARDINAL
taxlaw-7412	135	7	702	CARDINAL
taxlaw-7412	135	8	705–06	CARDINAL
taxlaw-7412	135	9	2014	DATE
taxlaw-7412	135	10	martin hearson	PERSON
taxlaw-7412	135	11	54	CARDINAL
taxlaw-7412	135	12	j.	ORG
taxlaw-7412	137	1	1932	DATE
taxlaw-7412	137	2	2018	DATE
taxlaw-7412	138	1	34	CARDINAL
taxlaw-7412	138	2	neil brooks & thaddeus hwong	ORG
taxlaw-7412	138	3	24–25	CARDINAL
taxlaw-7412	138	4	2006	DATE
taxlaw-7412	139	1	35	CARDINAL
taxlaw-7412	139	2	maarten f. de wilde	PERSON
taxlaw-7412	139	3	38	CARDINAL
taxlaw-7412	139	4	281	CARDINAL
taxlaw-7412	139	5	287	CARDINAL
taxlaw-7412	139	6	2010	DATE
taxlaw-7412	140	1	36	CARDINAL
taxlaw-7412	140	2	brooks, supra note 5,	ORG
taxlaw-7412	140	3	491	CARDINAL
taxlaw-7412	140	4	musgrave	ORG
taxlaw-7412	140	5	1972	DATE
taxlaw-7412	140	6	regularly decades	DATE
taxlaw-7412	141	1	37	CARDINAL
taxlaw-7412	141	2	9	CARDINAL
taxlaw-7412	141	3	38	CARDINAL
taxlaw-7412	141	4	musgrave	ORG
taxlaw-7412	141	5	9	CARDINAL
taxlaw-7412	141	6	54	DATE
taxlaw-7412	142	1	one	CARDINAL
taxlaw-7412	145	1	39	CARDINAL
taxlaw-7412	145	2	musgrave & musgrave	ORG
taxlaw-7412	145	3	3	CARDINAL
taxlaw-7412	145	4	40	CARDINAL
taxlaw-7412	145	5	two	CARDINAL
taxlaw-7412	146	1	2020	DATE
taxlaw-7412	146	2	65	CARDINAL
taxlaw-7412	146	3	first	ORDINAL
taxlaw-7412	146	4	one	CARDINAL
taxlaw-7412	149	1	two	CARDINAL
taxlaw-7412	150	1	first	ORDINAL
taxlaw-7412	150	2	second	ORDINAL
taxlaw-7412	150	3	manipulated.42	NORP
taxlaw-7412	150	4	two	CARDINAL
taxlaw-7412	151	1	first	ORDINAL
taxlaw-7412	153	1	one	CARDINAL
taxlaw-7412	153	2	1991	DATE
taxlaw-7412	153	3	the united states	GPE
taxlaw-7412	154	1	1991	DATE
taxlaw-7412	154	2	the united states	GPE
taxlaw-7412	155	1	45	CARDINAL
taxlaw-7412	156	1	46	CARDINAL
taxlaw-7412	157	1	41	CARDINAL
taxlaw-7412	157	2	musgrave & musgrave	ORG
taxlaw-7412	157	3	3	CARDINAL
taxlaw-7412	157	4	78	DATE
taxlaw-7412	157	5	42	CARDINAL
taxlaw-7412	160	1	musgrave & musgrave	ORG
taxlaw-7412	160	2	3	CARDINAL
taxlaw-7412	161	1	44	CARDINAL
taxlaw-7412	163	1	80–81	DATE
taxlaw-7412	164	1	45	CARDINAL
taxlaw-7412	164	2	united states bureau	ORG
taxlaw-7412	164	3	u.s.	GPE
taxlaw-7412	164	4	8	CARDINAL
taxlaw-7412	165	1	46	CARDINAL
taxlaw-7412	165	2	klaus vogel	PERSON
taxlaw-7412	166	1	vogel	ORG
taxlaw-7412	166	2	7	CARDINAL
taxlaw-7412	166	3	400–01	CARDINAL
taxlaw-7412	167	1	kaufman	PERSON
taxlaw-7412	167	2	today	DATE
taxlaw-7412	168	1	kaufman	PERSON
taxlaw-7412	168	2	7	CARDINAL
taxlaw-7412	168	3	194	CARDINAL
taxlaw-7412	169	1	kaufman	PERSON
taxlaw-7412	171	1	66	CARDINAL
taxlaw-7412	171	2	12:58	TIME
taxlaw-7412	172	1	second	ORDINAL
taxlaw-7412	172	2	first	ORDINAL
taxlaw-7412	177	1	three	CARDINAL
taxlaw-7412	178	1	first	ORDINAL
taxlaw-7412	185	1	47	CARDINAL
taxlaw-7412	186	1	72	DATE
taxlaw-7412	187	1	48	CARDINAL
taxlaw-7412	188	1	49	CARDINAL
taxlaw-7412	189	1	72–74	DATE
taxlaw-7412	190	1	50	CARDINAL
taxlaw-7412	191	1	51	CARDINAL
taxlaw-7412	192	1	74	DATE
taxlaw-7412	192	2	52	CARDINAL
taxlaw-7412	193	1	67	CARDINAL
taxlaw-7412	195	1	two	CARDINAL
taxlaw-7412	197	1	two-fold	CARDINAL
taxlaw-7412	197	2	a. two	PERSON
taxlaw-7412	198	1	two	CARDINAL
taxlaw-7412	198	2	two	CARDINAL
taxlaw-7412	201	1	53	CARDINAL
taxlaw-7412	203	1	80	DATE
taxlaw-7412	204	1	55	CARDINAL
taxlaw-7412	208	1	85	DATE
taxlaw-7412	209	1	57	CARDINAL
taxlaw-7412	209	2	laurens van apeldoorn	PERSON
taxlaw-7412	211	1	laurens van apeldoorn	PERSON
taxlaw-7412	211	2	77	CARDINAL
taxlaw-7412	213	1	163	CARDINAL
taxlaw-7412	213	2	167	CARDINAL
taxlaw-7412	213	3	2019	CARDINAL
taxlaw-7412	214	1	58	CARDINAL
taxlaw-7412	214	2	ivan	PERSON
taxlaw-7412	214	3	44	DATE
taxlaw-7412	214	4	dalhousie	GPE
taxlaw-7412	214	5	l.j.	ORG
taxlaw-7412	215	1	2021	CARDINAL
taxlaw-7412	216	1	68	CARDINAL
taxlaw-7412	216	2	columbia	ORG
taxlaw-7412	216	3	12:58	TIME
taxlaw-7412	219	1	one	CARDINAL
taxlaw-7412	219	2	thomas pogge	PERSON
taxlaw-7412	220	1	grd	PERSON
taxlaw-7412	221	1	european	NORP
taxlaw-7412	221	2	the european union	ORG
taxlaw-7412	224	1	two-fold	CARDINAL
taxlaw-7412	224	2	63	CARDINAL
taxlaw-7412	226	1	country.68	ORG
taxlaw-7412	226	2	two	CARDINAL
taxlaw-7412	227	1	59	CARDINAL
taxlaw-7412	227	2	alexander cappelen	PERSON
taxlaw-7412	228	1	alexander w. cappelen	PERSON
taxlaw-7412	228	2	15	CARDINAL
taxlaw-7412	229	1	97	CARDINAL
taxlaw-7412	229	2	108	CARDINAL
taxlaw-7412	229	3	2001	DATE
taxlaw-7412	232	1	60	CARDINAL
taxlaw-7412	232	2	thomas w. pogge	PERSON
taxlaw-7412	232	3	2	CARDINAL
taxlaw-7412	233	1	dev.	PERSON
taxlaw-7412	234	1	59	CARDINAL
taxlaw-7412	234	2	67	CARDINAL
taxlaw-7412	234	3	2007	DATE
taxlaw-7412	235	1	61	CARDINAL
taxlaw-7412	235	2	al.	GPE
taxlaw-7412	235	3	european	NORP
taxlaw-7412	235	4	eu	ORG
taxlaw-7412	235	5	98	CARDINAL
taxlaw-7412	235	6	int’l 577	PRODUCT
taxlaw-7412	235	7	may 4, 2020	DATE
taxlaw-7412	236	1	62	CARDINAL
taxlaw-7412	236	2	musgrave & musgrave	ORG
taxlaw-7412	236	3	3	CARDINAL
taxlaw-7412	236	4	78	CARDINAL
taxlaw-7412	237	1	63	CARDINAL
taxlaw-7412	237	2	9	CARDINAL
taxlaw-7412	237	3	168	CARDINAL
taxlaw-7412	238	1	64	CARDINAL
taxlaw-7412	239	1	172–73	DATE
taxlaw-7412	240	1	65	CARDINAL
taxlaw-7412	240	2	musgrave & musgrave	ORG
taxlaw-7412	240	3	3	CARDINAL
taxlaw-7412	240	4	66	CARDINAL
taxlaw-7412	241	1	74–75	CARDINAL
taxlaw-7412	241	2	80	DATE
taxlaw-7412	241	3	89	DATE
taxlaw-7412	241	4	67	CARDINAL
taxlaw-7412	243	1	68	CARDINAL
taxlaw-7412	243	2	peggy musgrave	PERSON
taxlaw-7412	245	1	musgrave	PERSON
taxlaw-7412	245	2	9	CARDINAL
taxlaw-7412	245	3	168–69	DATE
taxlaw-7412	247	1	69	CARDINAL
taxlaw-7412	248	1	1972	DATE
taxlaw-7412	249	1	peggy musgrave	PERSON
taxlaw-7412	249	2	the united states77	ORG
taxlaw-7412	249	3	peggy musgrave’s	PERSON
taxlaw-7412	250	1	80	CARDINAL
taxlaw-7412	251	1	today	DATE
taxlaw-7412	251	2	69	CARDINAL
taxlaw-7412	251	3	kaufman	PERSON
taxlaw-7412	251	4	7	CARDINAL
taxlaw-7412	251	5	203	CARDINAL
taxlaw-7412	252	1	70	CARDINAL
taxlaw-7412	252	2	50	CARDINAL
taxlaw-7412	253	1	musgrave	GPE
taxlaw-7412	253	2	9	CARDINAL
taxlaw-7412	253	3	59	CARDINAL
taxlaw-7412	253	4	71	CARDINAL
taxlaw-7412	253	5	musgrave & musgrave	ORG
taxlaw-7412	253	6	3	CARDINAL
taxlaw-7412	253	7	79–80	CARDINAL
taxlaw-7412	254	1	72	DATE
taxlaw-7412	255	1	80	DATE
taxlaw-7412	256	1	73	CARDINAL
taxlaw-7412	257	1	78	DATE
taxlaw-7412	259	1	85	DATE
taxlaw-7412	260	1	75	CARDINAL
taxlaw-7412	260	2	9	CARDINAL
taxlaw-7412	260	3	170	CARDINAL
taxlaw-7412	260	4	76	CARDINAL
taxlaw-7412	260	5	9	CARDINAL
taxlaw-7412	260	6	1343–44	CARDINAL
taxlaw-7412	260	7	musgrave	ORG
taxlaw-7412	260	8	9	CARDINAL
taxlaw-7412	260	9	1478	CARDINAL
taxlaw-7412	261	1	77	CARDINAL
taxlaw-7412	261	2	9	CARDINAL
taxlaw-7412	261	3	1353–54	DATE
taxlaw-7412	263	1	1355	CARDINAL
taxlaw-7412	264	1	79	CARDINAL
taxlaw-7412	265	1	23	CARDINAL
taxlaw-7412	265	2	214	CARDINAL
taxlaw-7412	265	3	peggy musgrave	PERSON
taxlaw-7412	266	1	80	CARDINAL
taxlaw-7412	266	2	4	CARDINAL
taxlaw-7412	267	1	81	CARDINAL
taxlaw-7412	268	1	82	CARDINAL
taxlaw-7412	268	2	laura valentini	PERSON
taxlaw-7412	268	3	2011	DATE
taxlaw-7412	269	1	peggy musgrave	PERSON
taxlaw-7412	270	1	70	CARDINAL
taxlaw-7412	271	1	12:58	TIME
taxlaw-7412	271	2	1972	DATE
taxlaw-7412	271	3	one	CARDINAL
taxlaw-7412	273	1	one	CARDINAL
taxlaw-7412	273	2	citizenship.85	ORG
taxlaw-7412	273	3	statists	NORP
taxlaw-7412	273	4	two	CARDINAL
taxlaw-7412	274	1	third	ORDINAL
taxlaw-7412	274	2	charles beitz	PERSON
taxlaw-7412	274	3	1973	DATE
taxlaw-7412	274	4	thomas w pogge	PERSON
taxlaw-7412	274	5	rawls	PERSON
taxlaw-7412	274	6	1989	DATE
taxlaw-7412	275	1	darrel moellendorf	PERSON
taxlaw-7412	275	2	2002	DATE
taxlaw-7412	275	3	2004	DATE
taxlaw-7412	275	4	simon caney	PERSON
taxlaw-7412	275	5	2005	DATE
taxlaw-7412	276	1	84 one	CARDINAL
taxlaw-7412	276	2	andrea sangiovanni	PERSON
taxlaw-7412	277	1	andrea	PERSON
taxlaw-7412	277	2	35	CARDINAL
taxlaw-7412	280	1	3 (2007	DATE
taxlaw-7412	285	1	85	CARDINAL
taxlaw-7412	285	2	kok-chor tan	GPE
taxlaw-7412	285	3	3	CARDINAL
taxlaw-7412	285	4	665	CARDINAL
taxlaw-7412	285	5	2013	DATE
taxlaw-7412	286	1	84	CARDINAL
taxlaw-7412	286	2	3	CARDINAL
taxlaw-7412	286	3	86 one	CARDINAL
taxlaw-7412	286	4	thomas nagel	PERSON
taxlaw-7412	286	5	33	CARDINAL
taxlaw-7412	286	6	phil.	PERSON
taxlaw-7412	289	1	113 (2005	DATE
taxlaw-7412	290	1	michael blake	PERSON
taxlaw-7412	290	2	30	CARDINAL
taxlaw-7412	290	3	phil.	PERSON
taxlaw-7412	293	1	257	CARDINAL
taxlaw-7412	293	2	2001	DATE
taxlaw-7412	293	3	samuel freeman	PERSON
taxlaw-7412	293	4	23	CARDINAL
taxlaw-7412	294	1	phil.	ORG
taxlaw-7412	295	1	29	CARDINAL
taxlaw-7412	295	2	2006	DATE
taxlaw-7412	296	1	laurens van apeldoorn	PERSON
taxlaw-7412	296	2	32	DATE
taxlaw-7412	297	1	j.l. & juris	ORG
taxlaw-7412	298	1	499	CARDINAL
taxlaw-7412	298	2	2019	CARDINAL
taxlaw-7412	299	1	87	CARDINAL
taxlaw-7412	300	1	thomas pogge	PERSON
taxlaw-7412	300	2	260	CARDINAL
taxlaw-7412	300	3	deen k chatterjee ed.	PERSON
taxlaw-7412	300	4	2004	DATE
taxlaw-7412	302	1	261	CARDINAL
taxlaw-7412	302	2	laura valentini’s	PERSON
taxlaw-7412	302	3	third	ORDINAL
taxlaw-7412	303	1	valentini	PERSON
taxlaw-7412	303	2	supra	PERSON
taxlaw-7412	303	3	82	CARDINAL
taxlaw-7412	303	4	3	CARDINAL
taxlaw-7412	303	5	valentini	PERSON
taxlaw-7412	303	6	two	CARDINAL
taxlaw-7412	303	7	gillian brock	PERSON
taxlaw-7412	303	8	2009	DATE
taxlaw-7412	303	9	david miller	PERSON
taxlaw-7412	303	10	2007	DATE
taxlaw-7412	305	1	71	CARDINAL
taxlaw-7412	306	1	statists	NORP
taxlaw-7412	312	1	two	CARDINAL
taxlaw-7412	312	2	law,94	NORP
taxlaw-7412	312	3	one	CARDINAL
taxlaw-7412	312	4	89	CARDINAL
taxlaw-7412	312	5	jon mandle	PERSON
taxlaw-7412	312	6	2006	DATE
taxlaw-7412	312	7	sebatiano maffettone	PERSON
taxlaw-7412	312	8	cosmopolis	PERSON
taxlaw-7412	312	9	3	CARDINAL
taxlaw-7412	312	10	443	CARDINAL
taxlaw-7412	312	11	2012	DATE
taxlaw-7412	312	12	mathias risse	PERSON
taxlaw-7412	312	13	2012	DATE
taxlaw-7412	313	1	90	CARDINAL
taxlaw-7412	313	2	supra	PERSON
taxlaw-7412	313	3	89	CARDINAL
taxlaw-7412	313	4	10	CARDINAL
taxlaw-7412	313	5	91	CARDINAL
taxlaw-7412	313	6	laurens van apeldoorn	PERSON
taxlaw-7412	314	1	laurens van apeldoorn	PERSON
taxlaw-7412	314	2	4	CARDINAL
taxlaw-7412	315	1	557	CARDINAL
taxlaw-7412	315	2	558	CARDINAL
taxlaw-7412	315	3	2019	DATE
taxlaw-7412	316	1	92 constitution	CARDINAL
taxlaw-7412	316	2	ilo	ORG
taxlaw-7412	318	1	93	CARDINAL
taxlaw-7412	319	1	61	CARDINAL
taxlaw-7412	319	2	dec. 10, 1982,	DATE
taxlaw-7412	319	3	1833	DATE
taxlaw-7412	320	1	397. 94	CARDINAL
taxlaw-7412	321	1	oct. 30, 1947	DATE
taxlaw-7412	321	2	61	CARDINAL
taxlaw-7412	322	1	5	CARDINAL
taxlaw-7412	322	2	55	CARDINAL
taxlaw-7412	322	3	194	CARDINAL
taxlaw-7412	322	4	united nations	ORG
taxlaw-7412	322	5	3	CARDINAL
taxlaw-7412	322	6	1992	DATE
taxlaw-7412	322	7	doc no	ORG
taxlaw-7412	323	1	102-38	CARDINAL
taxlaw-7412	323	2	1771	DATE
taxlaw-7412	324	1	107	CARDINAL
taxlaw-7412	326	1	96	CARDINAL
taxlaw-7412	327	1	65(4	CARDINAL
taxlaw-7412	327	2	66(2	CARDINAL
taxlaw-7412	327	3	67	DATE
taxlaw-7412	327	4	jan. 1, 1995	DATE
taxlaw-7412	327	5	1869	DATE
taxlaw-7412	328	1	299	CARDINAL
taxlaw-7412	328	2	97	CARDINAL
taxlaw-7412	329	1	brad r. roth	PERSON
taxlaw-7412	329	2	55	CARDINAL
taxlaw-7412	329	3	2011	DATE
taxlaw-7412	330	1	u.n	GPE
taxlaw-7412	331	1	2(1	CARDINAL
taxlaw-7412	332	1	72 columbia	PERCENT
taxlaw-7412	332	2	12:58	TIME
taxlaw-7412	333	1	98	CARDINAL
taxlaw-7412	334	1	101	CARDINAL
taxlaw-7412	334	2	one	CARDINAL
taxlaw-7412	334	3	the united nations	ORG
taxlaw-7412	335	1	103	CARDINAL
taxlaw-7412	336	1	un	ORG
taxlaw-7412	338	1	98	CARDINAL
taxlaw-7412	338	2	lora anne viola	PERSON
taxlaw-7412	338	3	duncan snidal & michael zürn	ORG
taxlaw-7412	338	4	oxford	NORP
taxlaw-7412	338	5	221	CARDINAL
taxlaw-7412	338	6	223–24	DATE
taxlaw-7412	338	7	stephan	PERSON
taxlaw-7412	339	1	2015	DATE
taxlaw-7412	343	1	99	CARDINAL
taxlaw-7412	343	2	philippe cullet	PERSON
taxlaw-7412	343	3	10	CARDINAL
taxlaw-7412	343	4	549	CARDINAL
taxlaw-7412	343	5	551	CARDINAL
taxlaw-7412	343	6	1999	DATE
taxlaw-7412	344	1	100	CARDINAL
taxlaw-7412	345	1	daniel barstow	PERSON
taxlaw-7412	345	2	1	CARDINAL
taxlaw-7412	346	1	j. int’l	PERSON
taxlaw-7412	347	1	l. &	ORG
taxlaw-7412	347	2	69	CARDINAL
taxlaw-7412	347	3	1990	DATE
taxlaw-7412	348	1	steven a. dean	PERSON
taxlaw-7412	348	2	84	CARDINAL
taxlaw-7412	348	3	l. rev	PERSON
taxlaw-7412	348	4	125	CARDINAL
taxlaw-7412	348	5	2009	DATE
taxlaw-7412	349	1	101	CARDINAL
taxlaw-7412	349	2	15	CARDINAL
taxlaw-7412	350	1	j. transnat’l l. 1 (	PERSON
taxlaw-7412	350	2	1976	DATE
taxlaw-7412	350	3	99	CARDINAL
taxlaw-7412	350	4	550	CARDINAL
taxlaw-7412	350	5	frank j. garcia	PERSON
taxlaw-7412	350	6	2003	DATE
taxlaw-7412	350	7	eduardo tempone	PERSON
taxlaw-7412	350	8	max	PERSON
taxlaw-7412	350	9	dec. 10, 2020	DATE
taxlaw-7412	352	1	102	CARDINAL
taxlaw-7412	352	2	99	CARDINAL
taxlaw-7412	352	3	101	CARDINAL
taxlaw-7412	353	1	103	CARDINAL
taxlaw-7412	353	2	95	CARDINAL
taxlaw-7412	354	1	3(1	CARDINAL
taxlaw-7412	355	1	104	CARDINAL
taxlaw-7412	355	2	sébastien jodoin & sarah mason-case	ORG
taxlaw-7412	356	1	5	CARDINAL
taxlaw-7412	357	1	l. 255	PERSON
taxlaw-7412	357	2	257	CARDINAL
taxlaw-7412	357	3	2016	CARDINAL
taxlaw-7412	358	1	73	CARDINAL
taxlaw-7412	358	2	the 1920s	DATE
taxlaw-7412	358	3	today	DATE
taxlaw-7412	358	4	the last few decades	DATE
taxlaw-7412	359	1	105 darrel moellendorf	QUANTITY
taxlaw-7412	360	1	173–77	CARDINAL
taxlaw-7412	360	2	2014	DATE
taxlaw-7412	361	1	106	CARDINAL
taxlaw-7412	361	2	henry shue	PERSON
taxlaw-7412	361	3	75	CARDINAL
taxlaw-7412	362	1	531	CARDINAL
taxlaw-7412	362	2	1999	DATE
taxlaw-7412	362	3	simon caney	PERSON
taxlaw-7412	362	4	13	CARDINAL
taxlaw-7412	362	5	rev	PERSON
taxlaw-7412	362	6	int’l soc.	ORG
taxlaw-7412	365	1	phil	PERSON
taxlaw-7412	366	1	203	CARDINAL
taxlaw-7412	366	2	2010	DATE
taxlaw-7412	367	1	107	CARDINAL
taxlaw-7412	367	2	ivan	PERSON
taxlaw-7412	367	3	42	CARDINAL
taxlaw-7412	367	4	fordham	ORG
taxlaw-7412	367	5	int’l l.j. 61 (	PRODUCT
taxlaw-7412	367	6	2018	DATE
taxlaw-7412	368	1	108	CARDINAL
taxlaw-7412	368	2	allison christians	PERSON
taxlaw-7412	368	3	beps	PERSON
taxlaw-7412	368	4	rocha & allison christians eds.	ORG
taxlaw-7412	368	5	2016	DATE
taxlaw-7412	369	1	109	CARDINAL
taxlaw-7412	370	1	thomas rixen	PERSON
taxlaw-7412	370	2	18	CARDINAL
taxlaw-7412	370	3	int’l pol	NORP
taxlaw-7412	371	1	econ	ORG
taxlaw-7412	372	1	197	CARDINAL
taxlaw-7412	372	2	212	CARDINAL
taxlaw-7412	372	3	2011	DATE
taxlaw-7412	373	1	110	CARDINAL
taxlaw-7412	373	2	philipp genschel & laura seelkopf	ORG
taxlaw-7412	373	3	55	CARDINAL
taxlaw-7412	373	4	69	DATE
taxlaw-7412	373	5	peter dietsch & thomas	ORG
taxlaw-7412	373	6	2016	DATE
taxlaw-7412	373	7	the united nations conference on trade and development	ORG
taxlaw-7412	375	1	steven a. dean	PERSON
taxlaw-7412	375	2	58	CARDINAL
taxlaw-7412	375	3	hastings l.j	PERSON
taxlaw-7412	375	4	911	CARDINAL
taxlaw-7412	375	5	936	CARDINAL
taxlaw-7412	375	6	2007	DATE
taxlaw-7412	376	1	111	CARDINAL
taxlaw-7412	376	2	allison christians	PERSON
taxlaw-7412	376	3	42	CARDINAL
taxlaw-7412	377	1	l. rev	PERSON
taxlaw-7412	377	2	239	CARDINAL
taxlaw-7412	377	3	265–66	DATE
taxlaw-7412	377	4	2010	DATE
taxlaw-7412	377	5	the united states	GPE
taxlaw-7412	377	6	karen b. brown	PERSON
taxlaw-7412	377	7	karen b. brown ed.	PERSON
taxlaw-7412	377	8	2017	DATE
taxlaw-7412	378	1	peter dietsch	PERSON
taxlaw-7412	378	2	44-46	CARDINAL
taxlaw-7412	380	1	reuven avi-yonah	PERSON
taxlaw-7412	380	2	44	CARDINAL
taxlaw-7412	380	3	60	CARDINAL
taxlaw-7412	380	4	63	DATE
taxlaw-7412	380	5	2001	DATE
taxlaw-7412	381	1	74	CARDINAL
taxlaw-7412	381	2	12:58	TIME
taxlaw-7412	382	1	interaction115	GPE
taxlaw-7412	382	2	one	CARDINAL
taxlaw-7412	382	3	today	DATE
taxlaw-7412	385	1	two	CARDINAL
taxlaw-7412	387	1	112	CARDINAL
taxlaw-7412	388	1	chris armstrong	PERSON
taxlaw-7412	388	2	35	CARDINAL
taxlaw-7412	390	1	461	CARDINAL
taxlaw-7412	390	2	468–69	DATE
taxlaw-7412	390	3	2009	DATE
taxlaw-7412	391	1	113	CARDINAL
taxlaw-7412	392	1	alexander cappelen	PERSON
taxlaw-7412	392	2	215	CARDINAL
taxlaw-7412	392	3	follesdal & thomas pogge eds.	ORG
taxlaw-7412	392	4	2005	DATE
taxlaw-7412	393	1	supra	PERSON
taxlaw-7412	393	2	87	CARDINAL
taxlaw-7412	393	3	102	CARDINAL
taxlaw-7412	394	1	114	CARDINAL
taxlaw-7412	394	2	ilan benshalom	PERSON
taxlaw-7412	394	3	64	CARDINAL
taxlaw-7412	394	4	toronto l.j	ORG
taxlaw-7412	394	5	317	CARDINAL
taxlaw-7412	394	6	322	CARDINAL
taxlaw-7412	394	7	2014	DATE
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taxlaw-7412	429	4	67	DATE
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taxlaw-7412	435	4	3rd	ORDINAL
taxlaw-7412	435	5	2010	DATE
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taxlaw-7412	437	3	2006	DATE
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taxlaw-7412	438	2	two	CARDINAL
taxlaw-7412	439	1	first	ORDINAL
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taxlaw-7412	440	1	oecd	ORG
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taxlaw-7412	444	1	12:58	TIME
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taxlaw-7412	444	3	oecd	ORG
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taxlaw-7412	448	1	131	CARDINAL
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taxlaw-7412	448	3	5	CARDINAL
taxlaw-7412	448	4	int’l	NORP
taxlaw-7412	448	5	28	CARDINAL
taxlaw-7412	448	6	1994	DATE
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taxlaw-7412	448	10	89 (1995	DATE
taxlaw-7412	448	11	8.01	CARDINAL
taxlaw-7412	448	12	rick krever & françois vaillancourt eds.	ORG
taxlaw-7412	448	13	2020	DATE
taxlaw-7412	449	1	132	CARDINAL
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taxlaw-7412	449	4	495	CARDINAL
taxlaw-7412	449	5	2018	DATE
taxlaw-7412	449	6	46	CARDINAL
taxlaw-7412	449	7	462	CARDINAL
taxlaw-7412	449	8	2018	DATE
taxlaw-7412	450	1	133	CARDINAL
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taxlaw-7412	452	7	fla	GPE
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taxlaw-7412	453	2	2018	DATE
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taxlaw-7412	460	1	oecd	ORG
taxlaw-7412	460	2	oecd	ORG
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taxlaw-7412	461	1	oecd	ORG
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taxlaw-7412	461	4	two	CARDINAL
taxlaw-7412	461	5	2020	DATE
taxlaw-7412	463	1	134	CARDINAL
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taxlaw-7412	463	4	11	CARDINAL
taxlaw-7412	463	5	30	DATE
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taxlaw-7412	465	5	307–09	DATE
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taxlaw-7412	467	1	2	CARDINAL
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taxlaw-7412	475	1	2	CARDINAL
taxlaw-7412	477	1	one	CARDINAL
taxlaw-7412	481	1	136	CARDINAL
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taxlaw-7412	486	3	2014	DATE
taxlaw-7412	487	1	138	CARDINAL
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taxlaw-7412	489	2	2020	DATE
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taxlaw-7412	492	4	2019	DATE
taxlaw-7412	493	1	78	CARDINAL
taxlaw-7412	493	2	12:58	TIME
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taxlaw-7412	504	1	first	ORDINAL
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taxlaw-7412	512	2	2020	DATE
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taxlaw-7412	519	3	2003	DATE
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taxlaw-7412	530	5	1 (2000	CARDINAL
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taxlaw-7412	531	9	int’l org.	PRODUCT
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taxlaw-7412	533	1	142	CARDINAL
taxlaw-7412	533	2	ivan ozai	PERSON
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taxlaw-7412	533	4	2020	DATE
taxlaw-7412	533	5	32	CARDINAL
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taxlaw-7412	535	6	74	CARDINAL
taxlaw-7412	536	1	int’l	NORP
taxlaw-7412	536	2	28	CARDINAL
taxlaw-7412	536	3	2020	DATE
taxlaw-7412	537	1	143	CARDINAL
taxlaw-7412	537	2	musgrave & musgrave	ORG
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taxlaw-7412	537	4	79–80	CARDINAL
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taxlaw-7412	546	9	2010	DATE
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taxlaw-7412	548	1	147	CARDINAL
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taxlaw-7412	549	2	4	CARDINAL
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taxlaw-7412	550	2	1990	DATE
taxlaw-7412	551	1	80	CARDINAL
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taxlaw-7412	552	1	12:58	TIME
taxlaw-7412	554	1	third	ORDINAL
taxlaw-7412	555	1	1	CARDINAL
taxlaw-7412	555	2	2	CARDINAL
taxlaw-7412	556	1	1	CARDINAL
taxlaw-7412	558	1	2	CARDINAL
taxlaw-7412	559	1	one	CARDINAL
taxlaw-7412	564	1	1	CARDINAL
taxlaw-7412	564	2	today	DATE
taxlaw-7412	564	3	one	CARDINAL
taxlaw-7412	565	1	150	CARDINAL
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taxlaw-7412	569	2	oecd	ORG
taxlaw-7412	569	3	1998 148	DATE
taxlaw-7412	569	4	today	DATE
taxlaw-7412	570	1	143	CARDINAL
taxlaw-7412	570	2	317–19	DATE
taxlaw-7412	571	1	149	CARDINAL
taxlaw-7412	571	2	ferreira	PERSON
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taxlaw-7412	571	5	150	CARDINAL
taxlaw-7412	572	1	na li	PERSON
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taxlaw-7412	572	3	2019	CARDINAL
taxlaw-7412	573	1	151	CARDINAL
taxlaw-7412	573	2	li	PERSON
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taxlaw-7412	573	5	128	CARDINAL
taxlaw-7412	574	1	81	CARDINAL
taxlaw-7412	574	2	153	CARDINAL
taxlaw-7412	579	1	157	CARDINAL
taxlaw-7412	580	1	2	CARDINAL
taxlaw-7412	580	2	one	CARDINAL
taxlaw-7412	582	1	152	CARDINAL
taxlaw-7412	582	2	oecd	ORG
taxlaw-7412	582	3	1998	DATE
taxlaw-7412	583	1	153	CARDINAL
taxlaw-7412	583	2	deborah toaze	PERSON
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taxlaw-7412	585	4	71	CARDINAL
taxlaw-7412	586	1	l. rev	PERSON
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taxlaw-7412	588	1	one	CARDINAL
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taxlaw-7412	588	4	505	CARDINAL
taxlaw-7412	588	5	555–56	DATE
taxlaw-7412	588	6	2009	DATE
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taxlaw-7412	589	3	azémar	GPE
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taxlaw-7412	590	1	14	CARDINAL
taxlaw-7412	590	2	int’l tax & pub	PRODUCT
taxlaw-7412	592	1	543	CARDINAL
taxlaw-7412	592	2	2006	DATE
taxlaw-7412	593	1	155	CARDINAL
taxlaw-7412	594	1	richard d. kuhn	PERSON
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taxlaw-7412	594	3	32	CARDINAL
taxlaw-7412	594	4	geo	PERSON
taxlaw-7412	595	1	l. rev	PERSON
taxlaw-7412	595	2	261	CARDINAL
taxlaw-7412	595	3	263–64	CARDINAL
taxlaw-7412	595	4	1963	DATE
taxlaw-7412	595	5	australia	GPE
taxlaw-7412	595	6	southeast asia	LOC
taxlaw-7412	595	7	24	CARDINAL
taxlaw-7412	595	8	75	DATE
taxlaw-7412	595	9	1998	DATE
taxlaw-7412	596	1	156	CARDINAL
taxlaw-7412	598	1	157	CARDINAL
taxlaw-7412	598	2	brooks, supra note 154,	ORG
taxlaw-7412	598	3	557	CARDINAL
taxlaw-7412	598	4	one	CARDINAL
taxlaw-7412	598	5	one	CARDINAL
taxlaw-7412	599	1	first	ORDINAL
taxlaw-7412	600	1	158	CARDINAL
taxlaw-7412	600	2	christians	NORP
taxlaw-7412	600	3	supra	PERSON
taxlaw-7412	600	4	154	CARDINAL
taxlaw-7412	600	5	694	CARDINAL
taxlaw-7412	600	6	82	CARDINAL
taxlaw-7412	600	7	columbia	ORG
taxlaw-7412	601	1	12:58	TIME
taxlaw-7412	602	1	one	CARDINAL
taxlaw-7412	606	1	160	CARDINAL
taxlaw-7412	606	2	161	CARDINAL
taxlaw-7412	607	1	2014	DATE
taxlaw-7412	609	1	159	CARDINAL
taxlaw-7412	609	2	michael c. durst	PERSON
taxlaw-7412	609	3	32	CARDINAL
taxlaw-7412	609	4	2015	DATE
taxlaw-7412	609	5	160	CARDINAL
taxlaw-7412	609	6	heinz-klaus kroppen	ORG
taxlaw-7412	609	7	roman dawid & richard schmidtke	ORG
taxlaw-7412	610	1	267	CARDINAL
taxlaw-7412	610	2	273–76	CARDINAL
taxlaw-7412	610	3	wolfgang schön & kai	ORG
taxlaw-7412	610	4	konrad	PERSON
taxlaw-7412	610	5	2012	DATE
taxlaw-7412	611	1	161	CARDINAL
taxlaw-7412	611	2	4	CARDINAL
taxlaw-7412	611	3	1154	DATE
taxlaw-7412	611	4	reuven s. avi-yonah	PERSON
taxlaw-7412	611	5	kimberly a. clausing &	ORG
taxlaw-7412	611	6	michael c. durst	PERSON
taxlaw-7412	611	7	9	CARDINAL
taxlaw-7412	611	8	fla	GPE
taxlaw-7412	612	1	497	CARDINAL
taxlaw-7412	612	2	516–17	CARDINAL
taxlaw-7412	612	3	2009	DATE
taxlaw-7412	612	4	james r. hines jr	PERSON
taxlaw-7412	612	5	54	CARDINAL
taxlaw-7412	614	1	rev	PERSON
taxlaw-7412	614	2	108	CARDINAL
taxlaw-7412	614	3	2010	DATE
taxlaw-7412	616	1	u.s.	GPE
taxlaw-7412	617	1	michael mazerov	PERSON
taxlaw-7412	618	1	2001	DATE
taxlaw-7412	618	2	jack mintz	PERSON
taxlaw-7412	618	3	europe	LOC
taxlaw-7412	618	4	europe 128	LOC
taxlaw-7412	618	5	wolfgang schön	PERSON
taxlaw-7412	618	6	ulrich schreiber & christoph spengel eds.	ORG
taxlaw-7412	618	7	2008	DATE
taxlaw-7412	619	1	charles e. mclure jr.	PERSON
taxlaw-7412	619	2	walter hellerstein	PERSON
taxlaw-7412	619	3	27	CARDINAL
taxlaw-7412	619	4	int’l 1315	PERSON
taxlaw-7412	619	5	sep. 9, 2002	DATE
taxlaw-7412	620	1	162	CARDINAL
taxlaw-7412	620	2	tommaso faccio & valpy fitzgerald	ORG
taxlaw-7412	620	3	25	CARDINAL
taxlaw-7412	620	4	67	CARDINAL
taxlaw-7412	620	5	85	DATE
taxlaw-7412	620	6	2018	DATE
taxlaw-7412	621	1	163	CARDINAL
taxlaw-7412	621	2	24	CARDINAL
taxlaw-7412	621	3	2014	DATE
taxlaw-7412	623	1	2020	DATE
taxlaw-7412	623	2	83	CARDINAL
taxlaw-7412	626	1	first	ORDINAL
taxlaw-7412	626	2	second	ORDINAL
taxlaw-7412	626	3	third	ORDINAL
taxlaw-7412	627	1	three	CARDINAL
taxlaw-7412	632	1	one	CARDINAL
taxlaw-7412	634	1	faccio & fitzgerald	ORG
taxlaw-7412	634	2	162	CARDINAL
taxlaw-7412	634	3	72–73	CARDINAL
taxlaw-7412	635	1	164	CARDINAL
taxlaw-7412	635	2	163	CARDINAL
taxlaw-7412	635	3	39–40	CARDINAL
taxlaw-7412	636	1	165	CARDINAL
taxlaw-7412	636	2	40	DATE
taxlaw-7412	636	3	27	CARDINAL
taxlaw-7412	636	4	3637	DATE
taxlaw-7412	636	5	2017	DATE
taxlaw-7412	637	1	166	CARDINAL
taxlaw-7412	638	1	arthur j. cockfield	PERSON
taxlaw-7412	638	2	52	DATE
taxlaw-7412	639	1	114	CARDINAL
taxlaw-7412	639	2	120	CARDINAL
taxlaw-7412	639	3	2004	DATE
taxlaw-7412	639	4	167	CARDINAL
taxlaw-7412	641	1	infanti	ORG
taxlaw-7412	641	2	23	CARDINAL
taxlaw-7412	641	3	hdi	ORG
taxlaw-7412	641	4	hdi	ORG
taxlaw-7412	641	5	the uk department	ORG
taxlaw-7412	641	6	84	CARDINAL
taxlaw-7412	642	1	12:58	TIME
taxlaw-7412	642	2	3	CARDINAL
taxlaw-7412	643	1	oecd	ORG
taxlaw-7412	643	2	oecd	ORG
taxlaw-7412	644	1	oecd	ORG
taxlaw-7412	645	1	170	CARDINAL
taxlaw-7412	645	2	oecd	ORG
taxlaw-7412	645	3	the european union	ORG
taxlaw-7412	645	4	the united states	GPE
taxlaw-7412	645	5	twenty-four	CARDINAL
taxlaw-7412	646	1	february 2020	DATE
taxlaw-7412	646	2	oecd	ORG
taxlaw-7412	646	3	oecd	ORG
taxlaw-7412	646	4	dfid	GPE
taxlaw-7412	647	1	kim brooks	PERSON
taxlaw-7412	647	2	21	DATE
taxlaw-7412	648	1	j. women & l. 267 (	ORG
taxlaw-7412	648	2	2009	DATE
taxlaw-7412	648	3	one	CARDINAL
taxlaw-7412	649	1	168	CARDINAL
taxlaw-7412	650	1	169	CARDINAL
taxlaw-7412	650	2	oecd	ORG
taxlaw-7412	650	3	133	CARDINAL
taxlaw-7412	650	4	11	CARDINAL
taxlaw-7412	651	1	170	CARDINAL
taxlaw-7412	651	2	oecd	ORG
taxlaw-7412	651	3	133	CARDINAL
taxlaw-7412	651	4	171	CARDINAL
taxlaw-7412	651	5	allison christians & tarcisio diniz magalhaes	ORG
taxlaw-7412	651	6	67	DATE
taxlaw-7412	652	1	2019	CARDINAL
taxlaw-7412	653	1	172	CARDINAL
taxlaw-7412	653	2	oecd	ORG
taxlaw-7412	654	1	singh	GPE
taxlaw-7412	654	2	w joe murphy & gregory	ORG
taxlaw-7412	654	3	j ossi	PERSON
taxlaw-7412	654	4	oecd	ORG
taxlaw-7412	654	5	97	CARDINAL
taxlaw-7412	654	6	int’l 549	PRODUCT
taxlaw-7412	654	7	feb. 3, 2020	DATE
taxlaw-7412	655	1	173	CARDINAL
taxlaw-7412	655	2	oecd	ORG
taxlaw-7412	657	1	174	CARDINAL
taxlaw-7412	657	2	alex cobham	PERSON
taxlaw-7412	657	3	tommaso faccio & valpy fitzgerald	ORG
taxlaw-7412	657	4	oecd	ORG
taxlaw-7412	657	5	2019	DATE
taxlaw-7412	657	6	oecd	ORG
taxlaw-7412	658	1	allison christians	PERSON
taxlaw-7412	658	2	oecd digital	ORG
taxlaw-7412	659	1	97	CARDINAL
taxlaw-7412	659	2	int’l 1251	PRODUCT
taxlaw-7412	659	3	mar. 23, 2020	DATE
taxlaw-7412	659	4	february 2020	DATE
taxlaw-7412	659	5	oecd	ORG
taxlaw-7412	660	1	85	CARDINAL
taxlaw-7412	661	1	oecd	ORG
taxlaw-7412	662	1	oecd	ORG
taxlaw-7412	663	1	oecd	ORG
taxlaw-7412	665	1	177	CARDINAL
taxlaw-7412	669	1	the united nations’ sustainable development	ORG
taxlaw-7412	669	2	179	CARDINAL
taxlaw-7412	669	3	oecd	ORG
taxlaw-7412	669	4	175	CARDINAL
taxlaw-7412	669	5	christians & magalhaes	ORG
taxlaw-7412	669	6	supra	PERSON
taxlaw-7412	669	7	171	CARDINAL
taxlaw-7412	669	8	1173–76	DATE
taxlaw-7412	669	9	eu	ORG
taxlaw-7412	669	10	u.s.	GPE
taxlaw-7412	670	1	faccio & fitzgerald	ORG
taxlaw-7412	670	2	162	CARDINAL
taxlaw-7412	670	3	85	CARDINAL
taxlaw-7412	670	4	10	CARDINAL
taxlaw-7412	671	1	176	CARDINAL
taxlaw-7412	671	2	reuven s. avi-yonah & ilan benshalom	PERSON
taxlaw-7412	671	3	3	CARDINAL
taxlaw-7412	671	4	2011	DATE
taxlaw-7412	672	1	177	CARDINAL
taxlaw-7412	672	2	reuven s. avi-yonah	PERSON
taxlaw-7412	672	3	u.s.	GPE
taxlaw-7412	672	4	15	CARDINAL
taxlaw-7412	672	5	89	CARDINAL
taxlaw-7412	672	6	148–49	DATE
taxlaw-7412	672	7	1995	DATE
taxlaw-7412	672	8	178	CARDINAL
taxlaw-7412	672	9	musgrave & musgrave	ORG
taxlaw-7412	672	10	3	CARDINAL
taxlaw-7412	672	11	85	DATE
taxlaw-7412	674	1	179	CARDINAL
taxlaw-7412	675	1	¶ 43	DATE
taxlaw-7412	675	2	oct. 21	DATE
taxlaw-7412	675	3	2015	DATE
taxlaw-7412	676	1	86	CARDINAL
taxlaw-7412	676	2	columbia journal of tax law	ORG
taxlaw-7412	677	1	12:58	TIME
taxlaw-7412	677	2	180	CARDINAL
taxlaw-7412	677	3	181	CARDINAL
taxlaw-7412	681	1	180	CARDINAL
taxlaw-7412	681	2	oecd	ORG
taxlaw-7412	681	3	oecd	ORG
taxlaw-7412	681	4	32	CARDINAL
taxlaw-7412	681	5	2019	DATE
taxlaw-7412	683	1	181	CARDINAL
taxlaw-7412	683	2	2018	DATE
taxlaw-7412	684	1	oecd	ORG
taxlaw-7412	684	2	un	ORG
taxlaw-7412	684	3	the world bank	ORG
taxlaw-7412	685	1	182	CARDINAL
taxlaw-7412	685	2	stephen knack	PERSON
taxlaw-7412	685	3	48	CARDINAL
taxlaw-7412	685	4	int’l	NORP
taxlaw-7412	686	1	q. 251	PERSON
taxlaw-7412	686	2	2004	DATE
taxlaw-7412	687	1	stephen knack &	PERSON
taxlaw-7412	687	2	rahman	PERSON
taxlaw-7412	687	3	83	CARDINAL
taxlaw-7412	687	4	j. dev.	PERSON
taxlaw-7412	688	1	176	CARDINAL
taxlaw-7412	688	2	2007	DATE
taxlaw-7412	689	1	183	CARDINAL
taxlaw-7412	689	2	supra	PERSON
taxlaw-7412	689	3	32	CARDINAL
taxlaw-7412	689	4	304–05	CARDINAL
taxlaw-7412	690	1	184	CARDINAL
taxlaw-7412	691	1	ilan benshalom	PERSON
taxlaw-7412	691	2	85	CARDINAL
taxlaw-7412	692	1	l. rev	PERSON
taxlaw-7412	692	2	1,	PERCENT
taxlaw-7412	692	3	29	DATE
taxlaw-7412	692	4	2010	DATE
taxlaw-7412	693	1	185	CARDINAL
taxlaw-7412	693	2	102-03	QUANTITY
taxlaw-7412	695	1	114	CARDINAL
taxlaw-7412	695	2	338	CARDINAL
taxlaw-7412	697	1	186	CARDINAL
taxlaw-7412	697	2	u.n.	ORG
taxlaw-7412	698	1	int’l	NORP
taxlaw-7412	698	2	u.n	ORG
taxlaw-7412	698	3	doc	ORG
taxlaw-7412	699	1	2018	DATE
taxlaw-7412	699	2	apeldoorn	ORG
taxlaw-7412	699	3	supra	PERSON
taxlaw-7412	699	4	91	CARDINAL
taxlaw-7412	700	1	87	CARDINAL
taxlaw-7412	701	1	two	CARDINAL
taxlaw-7412	703	1	three	CARDINAL
taxlaw-7412	703	2	1	CARDINAL
taxlaw-7412	703	3	2	CARDINAL
taxlaw-7412	703	4	3	CARDINAL
taxlaw-7412	703	5	first	ORDINAL
taxlaw-7412	705	1	one	CARDINAL
taxlaw-7412	706	1	the end of the day	DATE
taxlaw-7412	709	1	187	CARDINAL
taxlaw-7412	709	2	steven a. dean	PERSON
taxlaw-7412	709	3	aug. 25, 2020	DATE
taxlaw-7412	709	4	20in%20cross	CARDINAL
taxlaw-7412	709	5	first	ORDINAL
taxlaw-7412	709	6	decades	DATE
taxlaw-7412	709	7	mason	GPE
taxlaw-7412	709	8	supra	PERSON
taxlaw-7412	709	9	133	CARDINAL
taxlaw-7412	709	10	401	CARDINAL
taxlaw-7412	710	1	188	CARDINAL
taxlaw-7412	710	2	oecd	ORG
taxlaw-7412	710	3	2019	DATE
taxlaw-7412	712	1	oecd	ORG
taxlaw-7412	712	2	allison christians & magalhaes	ORG
taxlaw-7412	712	3	supra	PERSON
taxlaw-7412	712	4	171	CARDINAL
taxlaw-7412	713	1	189	CARDINAL
taxlaw-7412	713	2	christians & apeldoorn	ORG
taxlaw-7412	713	3	133	CARDINAL
taxlaw-7412	713	4	michael p. devereux &	ORG
taxlaw-7412	713	5	john vella	PERSON
taxlaw-7412	713	6	european	NORP
taxlaw-7412	713	7	2018	DATE
taxlaw-7412	713	8	wolfgang schön	PERSON
taxlaw-7412	713	9	one	CARDINAL
taxlaw-7412	713	10	47	CARDINAL
taxlaw-7412	713	11	1003	DATE
taxlaw-7412	713	12	2019	DATE
taxlaw-7412	713	13	wilkie	ORG
taxlaw-7412	713	14	supra	PERSON
taxlaw-7412	713	15	133	CARDINAL
taxlaw-7412	713	16	svitlana buriak	PERSON
taxlaw-7412	713	17	48	CARDINAL
taxlaw-7412	713	18	301	CARDINAL
taxlaw-7412	713	19	2020	DATE
taxlaw-7412	714	1	88	CARDINAL
taxlaw-7412	714	2	12:58	TIME