id	sid	eid	entity	type
taxlaw-8368	1	1	microsoft	ORG
taxlaw-8368	1	2	henry ordower*	PERSON
taxlaw-8368	2	1	oecd	ORG
taxlaw-8368	2	2	zero	CARDINAL
taxlaw-8368	3	1	u.s.	GPE
taxlaw-8368	6	1	zero	CARDINAL
taxlaw-8368	12	1	saint louis university school	ORG
taxlaw-8368	13	1	a.b.	ORG
taxlaw-8368	13	2	washington university	ORG
taxlaw-8368	13	3	m.a.	GPE
taxlaw-8368	13	4	j.d	PERSON
taxlaw-8368	14	1	the university of chicago	ORG
taxlaw-8368	15	1	hannah meehan	PERSON
taxlaw-8368	15	2	3rd	ORDINAL
taxlaw-8368	15	3	saint louis university school of law	ORG
taxlaw-8368	16	1	david kullman	PERSON
taxlaw-8368	16	2	joel ocampo	PERSON
taxlaw-8368	16	3	saint louis university school of law	ORG
taxlaw-8368	17	1	allison christians	PERSON
taxlaw-8368	18	1	2020	DATE
taxlaw-8368	18	2	victor thuronyi	PERSON
taxlaw-8368	18	3	reuven avi-yonah	PERSON
taxlaw-8368	18	4	2021	CARDINAL
taxlaw-8368	19	1	the columbia journal of tax law	ORG
taxlaw-8368	20	1	2021	CARDINAL
taxlaw-8368	20	2	127	CARDINAL
taxlaw-8368	24	1	i. introduction ..................................................................................................	PERSON
taxlaw-8368	24	2	127 ii	QUANTITY
taxlaw-8368	26	1	129 iii	QUANTITY
taxlaw-8368	26	2	137	CARDINAL
taxlaw-8368	27	1	145	CARDINAL
taxlaw-8368	27	2	a. beps	PERSON
taxlaw-8368	28	1	145	CARDINAL
taxlaw-8368	28	2	148	CARDINAL
taxlaw-8368	28	3	152	CARDINAL
taxlaw-8368	28	4	d.	NORP
taxlaw-8368	28	5	154	CARDINAL
taxlaw-8368	28	6	157 vi	PERSON
taxlaw-8368	29	1	161	CARDINAL
taxlaw-8368	30	1	165	CARDINAL
taxlaw-8368	30	2	170	CARDINAL
taxlaw-8368	30	3	i. introduction international tax reform	PERSON
taxlaw-8368	30	4	oecd1	GPE
taxlaw-8368	31	1	zero	CARDINAL
taxlaw-8368	39	1	1	CARDINAL
taxlaw-8368	39	2	oecd	ORG
taxlaw-8368	39	3	37	CARDINAL
taxlaw-8368	40	1	oecd	ORG
taxlaw-8368	40	2	oecd	ORG
taxlaw-8368	41	1	may 21, 2020	DATE
taxlaw-8368	42	1	128	CARDINAL
taxlaw-8368	42	2	columbia	ORG
taxlaw-8368	49	1	two	CARDINAL
taxlaw-8368	50	1	first	ORDINAL
taxlaw-8368	50	2	the preceding year	DATE
taxlaw-8368	50	3	several years	DATE
taxlaw-8368	51	1	second	ORDINAL
taxlaw-8368	51	2	healthcare	ORG
taxlaw-8368	53	1	second	ORDINAL
taxlaw-8368	53	2	first	ORDINAL
taxlaw-8368	54	1	first	ORDINAL
taxlaw-8368	58	1	u.s.	GPE
taxlaw-8368	64	1	vi	PERSON
taxlaw-8368	64	2	2021	CARDINAL
taxlaw-8368	64	3	129	CARDINAL
taxlaw-8368	71	1	the twentieth century	DATE
taxlaw-8368	74	1	2	CARDINAL
taxlaw-8368	82	1	zero	CARDINAL
taxlaw-8368	84	1	2	CARDINAL
taxlaw-8368	84	2	oecd	ORG
taxlaw-8368	84	3	may 2018	DATE
taxlaw-8368	85	1	$13 trillion	MONEY
taxlaw-8368	85	2	2000 to 2014	DATE
taxlaw-8368	85	3	mark j. perry	PERSON
taxlaw-8368	86	1	inst	PERSON
taxlaw-8368	87	1	june 22, 2020	DATE
taxlaw-8368	88	1	u.s.	GPE
taxlaw-8368	88	2	100	CARDINAL
taxlaw-8368	88	3	23.8%	PERCENT
taxlaw-8368	88	4	82.4%	PERCENT
taxlaw-8368	88	5	23.8%	PERCENT
taxlaw-8368	88	6	87.9%	PERCENT
taxlaw-8368	89	1	130	CARDINAL
taxlaw-8368	89	2	columbia	ORG
taxlaw-8368	90	1	investors3	GPE
taxlaw-8368	93	1	6	CARDINAL
taxlaw-8368	93	2	oecd	ORG
taxlaw-8368	93	3	the past several decades	DATE
taxlaw-8368	93	4	treaties8	ORG
taxlaw-8368	94	1	oecd	ORG
taxlaw-8368	94	2	one	CARDINAL
taxlaw-8368	94	3	oecd	ORG
taxlaw-8368	94	4	3	CARDINAL
taxlaw-8368	94	5	leila adim	ORG
taxlaw-8368	95	1	62	CARDINAL
taxlaw-8368	95	2	st.	GPE
taxlaw-8368	95	3	louis u. l.j	ORG
taxlaw-8368	95	4	121	CARDINAL
taxlaw-8368	95	5	2017	CARDINAL
taxlaw-8368	95	6	allison christians	PERSON
taxlaw-8368	95	7	62	CARDINAL
taxlaw-8368	95	8	st.	GPE
taxlaw-8368	95	9	louis u. l.j	ORG
taxlaw-8368	95	10	51	CARDINAL
taxlaw-8368	95	11	2017	CARDINAL
taxlaw-8368	96	1	4	CARDINAL
taxlaw-8368	96	2	raul-angelo papotti &	PERSON
taxlaw-8368	96	3	lorenzo ferro	PERSON
taxlaw-8368	96	4	italy	GPE
taxlaw-8368	96	5	94	CARDINAL
taxlaw-8368	96	6	443	CARDINAL
taxlaw-8368	96	7	2019	DATE
taxlaw-8368	96	8	marco q. rossi	PERSON
taxlaw-8368	96	9	italy	GPE
taxlaw-8368	96	10	three years	DATE
taxlaw-8368	96	11	98	CARDINAL
taxlaw-8368	96	12	1145	CARDINAL
taxlaw-8368	96	13	june 8, 2020	DATE
taxlaw-8368	97	1	5	CARDINAL
taxlaw-8368	97	2	6	CARDINAL
taxlaw-8368	98	1	rebecca prebble &	ORG
taxlaw-8368	98	2	john prebble	PERSON
taxlaw-8368	99	1	55	CARDINAL
taxlaw-8368	99	2	st.	GPE
taxlaw-8368	99	3	louis u. l.j. 21	ORG
taxlaw-8368	99	4	25	CARDINAL
taxlaw-8368	99	5	2010	DATE
taxlaw-8368	100	1	u.s.	GPE
taxlaw-8368	105	1	1.701-2	CARDINAL
taxlaw-8368	105	2	section 951	LAW
taxlaw-8368	107	1	951	CARDINAL
taxlaw-8368	107	2	7	CARDINAL
taxlaw-8368	107	3	anthony infanti	PERSON
taxlaw-8368	107	4	6	CARDINAL
taxlaw-8368	107	5	fla	GPE
taxlaw-8368	108	1	253	CARDINAL
taxlaw-8368	108	2	2003	DATE
taxlaw-8368	109	1	8	CARDINAL
taxlaw-8368	109	2	sep. 26, 1980	DATE
taxlaw-8368	109	3	1469	DATE
taxlaw-8368	110	1	189	CARDINAL
taxlaw-8368	110	2	oecd	ORG
taxlaw-8368	111	1	9	CARDINAL
taxlaw-8368	111	2	oecd	ORG
taxlaw-8368	112	1	june 17, 2020	DATE
taxlaw-8368	113	1	oecd	ORG
taxlaw-8368	113	2	june 17, 2020	DATE
taxlaw-8368	113	3	oecd	ORG
taxlaw-8368	114	1	10	CARDINAL
taxlaw-8368	116	1	sep. 26, 1980	DATE
taxlaw-8368	116	2	1469	DATE
taxlaw-8368	116	3	189	CARDINAL
taxlaw-8368	117	1	11	CARDINAL
taxlaw-8368	117	2	2021	CARDINAL
taxlaw-8368	117	3	131	CARDINAL
taxlaw-8368	117	4	oecd	ORG
taxlaw-8368	117	5	un	ORG
taxlaw-8368	117	6	oecd	ORG
taxlaw-8368	117	7	three	CARDINAL
taxlaw-8368	117	8	monaco	GPE
taxlaw-8368	117	9	liechtenstein	GPE
taxlaw-8368	117	10	2009.14	CARDINAL
taxlaw-8368	117	11	the european union	ORG
taxlaw-8368	117	12	eu	ORG
taxlaw-8368	117	13	eleven	CARDINAL
taxlaw-8368	118	1	16	CARDINAL
taxlaw-8368	118	2	the european commission	ORG
taxlaw-8368	118	3	ec	ORG
taxlaw-8368	118	4	2015	DATE
taxlaw-8368	118	5	eu	ORG
taxlaw-8368	118	6	19	CARDINAL
taxlaw-8368	118	7	them.20 12	DATE
taxlaw-8368	118	8	oecd	ORG
taxlaw-8368	118	9	16	CARDINAL
taxlaw-8368	118	10	1998	DATE
taxlaw-8368	120	1	oecd	ORG
taxlaw-8368	121	1	13	CARDINAL
taxlaw-8368	121	2	oecd	ORG
taxlaw-8368	121	3	https://www.oecd.org /countries/monaco	ORG
taxlaw-8368	121	4	june 17, 2020	DATE
taxlaw-8368	122	1	oecd	ORG
taxlaw-8368	123	1	michael j. mcintyre	PERSON
taxlaw-8368	123	2	56	CARDINAL
taxlaw-8368	123	3	int’l 255	PRODUCT
taxlaw-8368	123	4	oct. 26, 2009	DATE
taxlaw-8368	123	5	u.s.	GPE
taxlaw-8368	123	6	switzerland	GPE
taxlaw-8368	123	7	swiss	NORP
taxlaw-8368	124	1	14	CARDINAL
taxlaw-8368	124	2	oecd	ORG
taxlaw-8368	124	3	13	CARDINAL
taxlaw-8368	124	4	15	CARDINAL
taxlaw-8368	124	5	eu	ORG
taxlaw-8368	124	6	2020	DATE
taxlaw-8368	125	1	64	CARDINAL
taxlaw-8368	125	2	8	CARDINAL
taxlaw-8368	126	1	16	CARDINAL
taxlaw-8368	126	2	oecd	ORG
taxlaw-8368	127	1	july 10, 2020	DATE
taxlaw-8368	127	2	michael p. devereux et al.	PERSON
taxlaw-8368	127	3	oxford ctr	ORG
taxlaw-8368	129	1	oecd	ORG
taxlaw-8368	129	2	1-2	MONEY
taxlaw-8368	129	3	2020	DATE
taxlaw-8368	130	1	17	CARDINAL
taxlaw-8368	130	2	2011	DATE
taxlaw-8368	130	3	121	CARDINAL
taxlaw-8368	130	4	oct. 6, 2011	DATE
taxlaw-8368	131	1	2011	DATE
taxlaw-8368	132	1	18	CARDINAL
taxlaw-8368	132	2	european	NORP
taxlaw-8368	132	3	june 17, 2015	DATE
taxlaw-8368	135	1	19	CARDINAL
taxlaw-8368	135	2	the european union	ORG
taxlaw-8368	136	1	107	CARDINAL
taxlaw-8368	136	2	may 9, 2008,	DATE
taxlaw-8368	136	3	2008	DATE
taxlaw-8368	137	1	115	CARDINAL
taxlaw-8368	137	2	47	DATE
taxlaw-8368	137	3	20	CARDINAL
taxlaw-8368	137	4	european	NORP
taxlaw-8368	137	5	index_en.html	DATE
taxlaw-8368	138	1	july 10, 2020	DATE
taxlaw-8368	139	1	132	CARDINAL
taxlaw-8368	139	2	mne,22	PERSON
taxlaw-8368	141	1	24	CARDINAL
taxlaw-8368	144	1	eu	ORG
taxlaw-8368	144	2	mne	ORG
taxlaw-8368	144	3	oecd	ORG
taxlaw-8368	144	4	rates28	PERSON
taxlaw-8368	145	1	oecd	ORG
taxlaw-8368	146	1	oecd	ORG
taxlaw-8368	146	2	one	CARDINAL
taxlaw-8368	148	1	21	CARDINAL
taxlaw-8368	148	2	124	CARDINAL
taxlaw-8368	149	1	97	CARDINAL
taxlaw-8368	150	1	1471-1474	CARDINAL
taxlaw-8368	150	2	6038d	DATE
taxlaw-8368	150	3	u.s.	GPE
taxlaw-8368	151	1	877a	PRODUCT
taxlaw-8368	151	2	u.s.	GPE
taxlaw-8368	151	3	u.s.	GPE
taxlaw-8368	152	1	22	CARDINAL
taxlaw-8368	153	1	7874	CARDINAL
taxlaw-8368	153	2	u.s.	GPE
taxlaw-8368	153	3	2011	DATE
taxlaw-8368	153	4	17	CARDINAL
taxlaw-8368	154	1	beps	ORG
taxlaw-8368	154	2	16	CARDINAL
taxlaw-8368	155	1	23	CARDINAL
taxlaw-8368	155	2	section 951	LAW
taxlaw-8368	155	3	u.s.	GPE
taxlaw-8368	156	1	951	CARDINAL
taxlaw-8368	158	1	supra	PERSON
taxlaw-8368	158	2	6	CARDINAL
taxlaw-8368	158	3	24	CARDINAL
taxlaw-8368	159	1	482	CARDINAL
taxlaw-8368	159	2	t]he	CARDINAL
taxlaw-8368	160	1	10 percent	PERCENT
taxlaw-8368	162	1	267a	CARDINAL
taxlaw-8368	163	1	25	CARDINAL
taxlaw-8368	163	2	2011	DATE
taxlaw-8368	163	3	17	CARDINAL
taxlaw-8368	163	4	26	CARDINAL
taxlaw-8368	164	1	reuven s. avi-yonah	PERSON
taxlaw-8368	164	2	99	CARDINAL
taxlaw-8368	164	3	99	CARDINAL
taxlaw-8368	164	4	k. p.	PERSON
taxlaw-8368	164	5	l. e. sachs eds.	PERSON
taxlaw-8368	164	6	2009	DATE
taxlaw-8368	165	1	27	CARDINAL
taxlaw-8368	166	1	951	CARDINAL
taxlaw-8368	167	1	28	CARDINAL
taxlaw-8368	168	1	u.s.	GPE
taxlaw-8368	168	2	35% to 21%	PERCENT
taxlaw-8368	168	3	2018	DATE
taxlaw-8368	168	4	50%	PERCENT
taxlaw-8368	168	5	1985	DATE
taxlaw-8368	169	1	2017	CARDINAL
taxlaw-8368	171	1	115-97	CARDINAL
taxlaw-8368	171	2	131	CARDINAL
taxlaw-8368	172	1	2054	CARDINAL
taxlaw-8368	173	1	11	CARDINAL
taxlaw-8368	173	2	1982	DATE
taxlaw-8368	174	1	years 1909-2012	DATE
taxlaw-8368	175	1	https://perma.cc/jhx6-g9lr	PRODUCT
taxlaw-8368	175	2	2021	CARDINAL
taxlaw-8368	175	3	133	CARDINAL
taxlaw-8368	179	1	today	DATE
taxlaw-8368	182	1	29	CARDINAL
taxlaw-8368	189	1	one	CARDINAL
taxlaw-8368	189	2	person-hours	TIME
taxlaw-8368	189	3	29	CARDINAL
taxlaw-8368	189	4	reuven s. avi-yonah	PERSON
taxlaw-8368	189	5	univ	NORP
taxlaw-8368	189	6	mich	GPE
taxlaw-8368	191	1	l. &	ORG
taxlaw-8368	191	2	529	CARDINAL
taxlaw-8368	191	3	2016	DATE
taxlaw-8368	192	1	reuven s. avi-yonah & kimberly a. clausing	PERSON
taxlaw-8368	192	2	univ	NORP
taxlaw-8368	192	3	mich	GPE
taxlaw-8368	194	1	l. &	ORG
taxlaw-8368	195	1	16-029	CARDINAL
taxlaw-8368	195	2	2017	DATE
taxlaw-8368	197	1	wei cui	PERSON
taxlaw-8368	197	2	67	CARDINAL
taxlaw-8368	197	3	toronto	GPE
taxlaw-8368	199	1	301	CARDINAL
taxlaw-8368	199	2	2017	CARDINAL
taxlaw-8368	199	3	u.s.	GPE
taxlaw-8368	199	4	2015	DATE
taxlaw-8368	202	1	30	CARDINAL
taxlaw-8368	202	2	robert j peroni	PERSON
taxlaw-8368	202	3	j. clifton fleming	PERSON
taxlaw-8368	202	4	jr. &	ORG
taxlaw-8368	202	5	stephen shay	PERSON
taxlaw-8368	202	6	2016	CARDINAL
taxlaw-8368	202	7	byu l. rev	PERSON
taxlaw-8368	202	8	1681	CARDINAL
taxlaw-8368	202	9	1683-84	DATE
taxlaw-8368	202	10	2016	CARDINAL
taxlaw-8368	203	1	devereux et al.	ORG
taxlaw-8368	203	2	16	CARDINAL
taxlaw-8368	204	1	32	CARDINAL
taxlaw-8368	204	2	allison christians & laurens van apeldoorn	ORG
taxlaw-8368	204	3	22	CARDINAL
taxlaw-8368	204	4	fla	GPE
taxlaw-8368	205	1	1 (	CARDINAL
taxlaw-8368	205	2	2018	DATE
taxlaw-8368	206	1	134	CARDINAL
taxlaw-8368	206	2	columbia	ORG
taxlaw-8368	207	1	third	ORDINAL
taxlaw-8368	207	2	oecd	ORG
taxlaw-8368	211	1	oecd	ORG
taxlaw-8368	212	1	u.s.	GPE
taxlaw-8368	212	2	residents,35	ORG
taxlaw-8368	212	3	u.s.	GPE
taxlaw-8368	213	1	36	CARDINAL
taxlaw-8368	219	1	less than one percent	PERCENT
taxlaw-8368	221	1	33	CARDINAL
taxlaw-8368	221	2	henry ordower	PERSON
taxlaw-8368	221	3	14	CARDINAL
taxlaw-8368	221	4	fla	GPE
taxlaw-8368	222	1	361	CARDINAL
taxlaw-8368	222	2	387	CARDINAL
taxlaw-8368	222	3	2013	DATE
taxlaw-8368	222	4	hours	TIME
taxlaw-8368	223	1	34	CARDINAL
taxlaw-8368	223	2	vasiliki koukoulioti	PERSON
taxlaw-8368	223	3	may 29, 2020	DATE
taxlaw-8368	223	4	ph.d	NORP
taxlaw-8368	224	1	mary	PERSON
taxlaw-8368	224	2	university of london	ORG
taxlaw-8368	225	1	35	CARDINAL
taxlaw-8368	226	1	61	CARDINAL
taxlaw-8368	228	1	1.1-1(b	CARDINAL
taxlaw-8368	228	2	u.s.	GPE
taxlaw-8368	229	1	36	CARDINAL
taxlaw-8368	231	1	37	CARDINAL
taxlaw-8368	231	2	henry ordower	PERSON
taxlaw-8368	231	3	99	CARDINAL
taxlaw-8368	231	4	97	CARDINAL
taxlaw-8368	231	5	july 6, 2020	DATE
taxlaw-8368	232	1	2021	CARDINAL
taxlaw-8368	232	2	135	CARDINAL
taxlaw-8368	242	1	38	CARDINAL
taxlaw-8368	243	1	39	CARDINAL
taxlaw-8368	243	2	ryan finley	PERSON
taxlaw-8368	243	3	today	DATE
taxlaw-8368	244	1	june 26, 2020	DATE
taxlaw-8368	244	2	201	CARDINAL
taxlaw-8368	245	1	adrian weckler &	ORG
taxlaw-8368	245	2	michael cogley	PERSON
taxlaw-8368	245	3	ireland	GPE
taxlaw-8368	245	4	tim cook	PERSON
taxlaw-8368	245	5	sept. 1	DATE
taxlaw-8368	245	6	2016	DATE
taxlaw-8368	246	1	the european union	ORG
taxlaw-8368	246	2	ec	ORG
taxlaw-8368	246	3	ec	ORG
taxlaw-8368	246	4	article 107(1	LAW
taxlaw-8368	247	1	european comm’n	ORG
taxlaw-8368	247	2	2020	DATE
taxlaw-8368	247	3	e.c.l.i	DATE
taxlaw-8368	247	4	338	CARDINAL
taxlaw-8368	247	5	40	CARDINAL
taxlaw-8368	247	6	u.s.	GPE
taxlaw-8368	247	7	u.s.	GPE
taxlaw-8368	248	1	41	CARDINAL
taxlaw-8368	248	2	eu	ORG
taxlaw-8368	250	1	107	CARDINAL
taxlaw-8368	251	1	u.s.	GPE
taxlaw-8368	251	2	hooper v. bernalillo	PERSON
taxlaw-8368	251	3	cty.	ORG
taxlaw-8368	252	1	472	CARDINAL
taxlaw-8368	252	2	612	CARDINAL
taxlaw-8368	252	3	1985	DATE
taxlaw-8368	253	1	42	CARDINAL
taxlaw-8368	253	2	henry ordower	PERSON
taxlaw-8368	253	3	55	CARDINAL
taxlaw-8368	253	4	st.	GPE
taxlaw-8368	253	5	louis u. l.j	ORG
taxlaw-8368	254	1	47	DATE
taxlaw-8368	254	2	2010	DATE
taxlaw-8368	255	1	136	CARDINAL
taxlaw-8368	255	2	columbia	ORG
taxlaw-8368	259	1	covid-19	PRODUCT
taxlaw-8368	262	1	rules.44	ORG
taxlaw-8368	262	2	eu	ORG
taxlaw-8368	264	1	competition.48 43	PRODUCT
taxlaw-8368	264	2	wto	ORG
taxlaw-8368	266	1	44	CARDINAL
taxlaw-8368	266	2	2006/112, 2006,	DATE
taxlaw-8368	266	3	2006	DATE
taxlaw-8368	267	1	l 347	DATE
taxlaw-8368	267	2	1	CARDINAL
taxlaw-8368	267	3	ec	ORG
taxlaw-8368	268	1	ec	ORG
taxlaw-8368	270	1	952/2013	CARDINAL
taxlaw-8368	270	2	european	NORP
taxlaw-8368	270	3	9	CARDINAL
taxlaw-8368	270	4	october 2013	DATE
taxlaw-8368	271	1	2013	DATE
taxlaw-8368	271	2	45	CARDINAL
taxlaw-8368	271	3	european	NORP
taxlaw-8368	271	4	eu	ORG
taxlaw-8368	271	5	eu l. live	PERSON
taxlaw-8368	271	6	2020	DATE
taxlaw-8368	272	1	eu	ORG
taxlaw-8368	272	2	99	CARDINAL
taxlaw-8368	272	3	int’l 451	PRODUCT
taxlaw-8368	272	4	july 27, 2020	DATE
taxlaw-8368	273	1	46	CARDINAL
taxlaw-8368	273	2	33	CARDINAL
taxlaw-8368	274	1	47	CARDINAL
taxlaw-8368	274	2	brassey & ordower	ORG
taxlaw-8368	274	3	37	CARDINAL
taxlaw-8368	274	4	48	CARDINAL
taxlaw-8368	275	1	tarcisio diniz magalhaes &	ORG
taxlaw-8368	275	2	allison christians	PERSON
taxlaw-8368	275	3	covid-19	GPE
taxlaw-8368	275	4	10	CARDINAL
taxlaw-8368	277	1	rev	PERSON
taxlaw-8368	278	1	2021	CARDINAL
taxlaw-8368	280	1	2021	CARDINAL
taxlaw-8368	280	2	137	CARDINAL
taxlaw-8368	280	3	just under one million	CARDINAL
taxlaw-8368	280	4	49	CARDINAL
taxlaw-8368	280	5	st.	GPE
taxlaw-8368	280	6	louis county	GPE
taxlaw-8368	280	7	missouri	GPE
taxlaw-8368	280	8	eighty-nine	CARDINAL
taxlaw-8368	281	1	missouri	GPE
taxlaw-8368	281	2	the u.s. constitution.51	ORG
taxlaw-8368	281	3	st.	GPE
taxlaw-8368	281	4	louis county	GPE
taxlaw-8368	281	5	over two hundred	CARDINAL
taxlaw-8368	281	6	st.	GPE
taxlaw-8368	282	1	53	CARDINAL
taxlaw-8368	284	1	st.	GPE
taxlaw-8368	284	2	louis county	GPE
taxlaw-8368	285	1	one	CARDINAL
taxlaw-8368	294	1	u.s.	GPE
taxlaw-8368	294	2	49	CARDINAL
taxlaw-8368	294	3	st.	GPE
taxlaw-8368	294	4	louis county	GPE
taxlaw-8368	294	5	missouri	GPE
taxlaw-8368	294	6	u.s.	GPE
taxlaw-8368	296	1	50	CARDINAL
taxlaw-8368	296	2	mo	GPE
taxlaw-8368	298	1	1	CARDINAL
taxlaw-8368	298	2	51	CARDINAL
taxlaw-8368	298	3	u.s.	GPE
taxlaw-8368	300	1	st.	GPE
taxlaw-8368	300	2	louis cnty	PERSON
taxlaw-8368	301	1	july 10, 2020	DATE
taxlaw-8368	302	1	53	CARDINAL
taxlaw-8368	303	1	missouri	GPE
taxlaw-8368	303	2	19%	PERCENT
taxlaw-8368	304	1	32%	PERCENT
taxlaw-8368	304	2	12%	PERCENT
taxlaw-8368	305	1	mo	GPE
taxlaw-8368	305	2	4 (	PERCENT
taxlaw-8368	305	3	https://stc.mo.gov/wp-content/uploads/sites/5/2017/01	DATE
taxlaw-8368	305	4	18-16.pdf	CARDINAL
taxlaw-8368	305	5	july 10, 2020	DATE
taxlaw-8368	306	1	54	CARDINAL
taxlaw-8368	306	2	u.s.	GPE
taxlaw-8368	307	1	fed’n	CARDINAL
taxlaw-8368	307	2	138 columbia	PERCENT
taxlaw-8368	310	1	st.	GPE
taxlaw-8368	310	2	louis county	GPE
taxlaw-8368	310	3	one	CARDINAL
taxlaw-8368	311	1	one	CARDINAL
taxlaw-8368	312	1	two	CARDINAL
taxlaw-8368	313	1	st.	GPE
taxlaw-8368	313	2	st	GPE
taxlaw-8368	315	1	st.	GPE
taxlaw-8368	315	2	louis	ORG
taxlaw-8368	315	3	st.	GPE
taxlaw-8368	315	4	louis county	GPE
taxlaw-8368	316	1	supra	PERSON
taxlaw-8368	316	2	52	CARDINAL
taxlaw-8368	317	1	55	CARDINAL
taxlaw-8368	318	1	eu	ORG
taxlaw-8368	320	1	june 26, 2020	DATE
taxlaw-8368	320	2	uk	GPE
taxlaw-8368	320	3	agencia tributaria	ORG
taxlaw-8368	320	4	https://www.agenciatributaria.es/aeat.internet/en_gb/inicio/la_agencia_tributaria /informacion_institucional/informacion_institucional.shtml	ORG
taxlaw-8368	321	1	june 26, 2020	DATE
taxlaw-8368	321	2	irish	NORP
taxlaw-8368	321	3	https://www.revenue.ie/en/corporate/information-about-revenue/role-of-revenue/core-business.aspx	PERSON
taxlaw-8368	322	1	june 26, 2020	DATE
taxlaw-8368	323	1	56	CARDINAL
taxlaw-8368	323	2	mo	GPE
taxlaw-8368	325	1	22	CARDINAL
taxlaw-8368	325	2	ariel jurow kleiman	PERSON
taxlaw-8368	325	3	133	CARDINAL
taxlaw-8368	326	1	l. rev	PERSON
taxlaw-8368	326	2	1884	DATE
taxlaw-8368	326	3	2020	DATE
taxlaw-8368	327	1	57	CARDINAL
taxlaw-8368	327	2	mo	GPE
taxlaw-8368	329	1	§§ 8, 11	DATE
taxlaw-8368	330	1	58	DATE
taxlaw-8368	330	2	mo	GPE
taxlaw-8368	333	1	59	CARDINAL
taxlaw-8368	333	2	st.	GPE
taxlaw-8368	333	3	louis county	GPE
taxlaw-8368	333	4	less than one percent	PERCENT
taxlaw-8368	333	5	missouri	GPE
taxlaw-8368	333	6	nearly 20 percent	PERCENT
taxlaw-8368	333	7	missouri	GPE
taxlaw-8368	333	8	more than three percent	PERCENT
taxlaw-8368	333	9	6,000	CARDINAL
taxlaw-8368	334	1	mo	GPE
taxlaw-8368	335	1	july 10, 2020	DATE
taxlaw-8368	336	1	60	CARDINAL
taxlaw-8368	337	1	61	CARDINAL
taxlaw-8368	337	2	2019	DATE
taxlaw-8368	337	3	brentwood	GPE
taxlaw-8368	337	4	jennings	ORG
taxlaw-8368	338	1	daily	DATE
taxlaw-8368	338	2	brentwood	GPE
taxlaw-8368	338	3	19,035	MONEY
taxlaw-8368	338	4	10,676	MONEY
taxlaw-8368	339	1	2019	CARDINAL
taxlaw-8368	339	2	mo	GPE
taxlaw-8368	341	1	june 17, 2020	DATE
taxlaw-8368	342	1	2019	DATE
taxlaw-8368	343	1	brentwood	ORG
taxlaw-8368	344	1	jennings	PERSON
taxlaw-8368	344	2	north county	GPE
taxlaw-8368	344	3	2021	CARDINAL
taxlaw-8368	344	4	139	CARDINAL
taxlaw-8368	344	5	louis county	GPE
taxlaw-8368	345	1	one	CARDINAL
taxlaw-8368	349	1	topeka,62	ORG
taxlaw-8368	349	2	the u.s. supreme court	ORG
taxlaw-8368	351	1	st.	GPE
taxlaw-8368	351	2	louis county	GPE
taxlaw-8368	351	3	1982	DATE
taxlaw-8368	351	4	louis city	GPE
taxlaw-8368	351	5	st.	GPE
taxlaw-8368	351	6	louis county.64	PERSON
taxlaw-8368	351	7	st. louis	GPE
taxlaw-8368	352	1	missouri	GPE
taxlaw-8368	352	2	districts.65 school district	ORG
taxlaw-8368	353	1	one	CARDINAL
taxlaw-8368	356	1	brentwood school district	ORG
taxlaw-8368	357	1	missouri/brentwood-school-district/2905880-school-district	ORG
taxlaw-8368	358	1	june 26, 2020	DATE
taxlaw-8368	358	2	63%	PERCENT
taxlaw-8368	358	3	2020	DATE
taxlaw-8368	358	4	jennings school district	ORG
taxlaw-8368	359	1	https://www.greatschools.org/missouri/saint-louis/jenningsschool-district/	ORG
taxlaw-8368	359	2	june 26, 2020	DATE
taxlaw-8368	359	3	98%	PERCENT
taxlaw-8368	360	1	62	CARDINAL
taxlaw-8368	360	2	brown v. bd	PERSON
taxlaw-8368	361	1	topeka	GPE
taxlaw-8368	361	2	347	CARDINAL
taxlaw-8368	361	3	483	CARDINAL
taxlaw-8368	361	4	1954	DATE
taxlaw-8368	362	1	63	CARDINAL
taxlaw-8368	362	2	swann v. charlotte-mecklenburg bd	PERSON
taxlaw-8368	363	1	402	CARDINAL
taxlaw-8368	363	2	1 (	CARDINAL
taxlaw-8368	363	3	1971	DATE
taxlaw-8368	364	1	64	CARDINAL
taxlaw-8368	364	2	ryan delaney	PERSON
taxlaw-8368	364	3	st.	GPE
taxlaw-8368	364	4	louis school desegregation program	ORG
taxlaw-8368	364	5	st.	GPE
taxlaw-8368	364	6	louis pub	ORG
taxlaw-8368	365	1	nov 1, 2018	DATE
taxlaw-8368	367	1	65	CARDINAL
taxlaw-8368	367	2	2019	CARDINAL
taxlaw-8368	367	3	61	CARDINAL
taxlaw-8368	368	1	140	CARDINAL
taxlaw-8368	368	2	columbia	ORG
taxlaw-8368	370	1	66	CARDINAL
taxlaw-8368	370	2	borders.67	LOC
taxlaw-8368	371	1	education.68	GPE
taxlaw-8368	371	2	st.	GPE
taxlaw-8368	371	3	louis county	GPE
taxlaw-8368	373	1	st.	GPE
taxlaw-8368	373	2	louis county	GPE
taxlaw-8368	377	1	st louis county	GPE
taxlaw-8368	377	2	u.s.	GPE
taxlaw-8368	377	3	years,72	ORG
taxlaw-8368	377	4	recent decades	DATE
taxlaw-8368	378	1	66	CARDINAL
taxlaw-8368	378	2	u.s.	GPE
taxlaw-8368	378	3	crandall v. nevada	PERSON
taxlaw-8368	379	1	73	CARDINAL
taxlaw-8368	379	2	u.s.	GPE
taxlaw-8368	379	3	6	CARDINAL
taxlaw-8368	379	4	35	CARDINAL
taxlaw-8368	379	5	shapiro v. thompson	PERSON
taxlaw-8368	379	6	394	CARDINAL
taxlaw-8368	379	7	618	CARDINAL
taxlaw-8368	379	8	629–31	DATE
taxlaw-8368	379	9	638	CARDINAL
taxlaw-8368	379	10	1969	DATE
taxlaw-8368	380	1	dunn v. blumstein	PERSON
taxlaw-8368	380	2	405	CARDINAL
taxlaw-8368	380	3	u.s. 330	DATE
taxlaw-8368	380	4	338–42	CARDINAL
taxlaw-8368	380	5	1972	DATE
taxlaw-8368	380	6	67	CARDINAL
taxlaw-8368	380	7	ciudad juarez	GPE
taxlaw-8368	380	8	mexico	GPE
taxlaw-8368	380	9	el paso	GPE
taxlaw-8368	380	10	texas	GPE
taxlaw-8368	380	11	u.s.	GPE
taxlaw-8368	380	12	u.s.	GPE
taxlaw-8368	381	1	brassey & ordower	ORG
taxlaw-8368	381	2	37	CARDINAL
taxlaw-8368	381	3	112	CARDINAL
taxlaw-8368	382	1	68	CARDINAL
taxlaw-8368	382	2	347	CARDINAL
taxlaw-8368	382	3	483	CARDINAL
taxlaw-8368	383	1	69	CARDINAL
taxlaw-8368	383	2	st.	GPE
taxlaw-8368	383	3	louis county	GPE
taxlaw-8368	384	1	st.	GPE
taxlaw-8368	384	2	louis cnty	PERSON
taxlaw-8368	384	3	mo.	GPE
taxlaw-8368	385	1	july 10, 2020	DATE
taxlaw-8368	386	1	70	CARDINAL
taxlaw-8368	386	2	kleiman	NORP
taxlaw-8368	386	3	supra	PERSON
taxlaw-8368	386	4	56	CARDINAL
taxlaw-8368	386	5	jasper l. cummings	PERSON
taxlaw-8368	386	6	jr.	PERSON
taxlaw-8368	386	7	nov. 4, 2011	DATE
taxlaw-8368	387	1	july 10, 2020	DATE
taxlaw-8368	388	1	71	CARDINAL
taxlaw-8368	388	2	henry ordower	PERSON
taxlaw-8368	388	3	j.s. sandoval	PERSON
taxlaw-8368	388	4	kenneth warren	PERSON
taxlaw-8368	388	5	ferguson	PERSON
taxlaw-8368	388	6	61	CARDINAL
taxlaw-8368	389	1	l.j	PERSON
taxlaw-8368	389	2	113	CARDINAL
taxlaw-8368	389	3	2017	CARDINAL
taxlaw-8368	390	1	72	CARDINAL
taxlaw-8368	390	2	robert s. chirinko	PERSON
taxlaw-8368	390	3	daniel j. wilson	PERSON
taxlaw-8368	390	4	u.s.	GPE
taxlaw-8368	391	1	fed	ORG
taxlaw-8368	391	2	rsrv.	ORG
taxlaw-8368	392	1	s.f.	PERSON
taxlaw-8368	392	2	2008-3	DATE
taxlaw-8368	393	1	henry ordower	PERSON
taxlaw-8368	393	2	les impôts relatifs aux investissements étrangers aux états-unis d'amérique	ORG
taxlaw-8368	393	3	1996-2	DATE
taxlaw-8368	393	4	internationale de droit economique	ORG
taxlaw-8368	393	5	185-201	CARDINAL
taxlaw-8368	393	6	1996	DATE
taxlaw-8368	394	1	2021	CARDINAL
taxlaw-8368	394	2	141	CARDINAL
taxlaw-8368	394	3	facility.73	CARDINAL
taxlaw-8368	397	1	st.	GPE
taxlaw-8368	398	1	st.	GPE
taxlaw-8368	398	2	louis area.74	PERSON
taxlaw-8368	398	3	u.s.	GPE
taxlaw-8368	399	1	amazon	ORG
taxlaw-8368	399	2	new york city	GPE
taxlaw-8368	399	3	amazon	ORG
taxlaw-8368	399	4	new york	GPE
taxlaw-8368	400	1	city.75	ORG
taxlaw-8368	401	1	u.s.	GPE
taxlaw-8368	401	2	one	CARDINAL
taxlaw-8368	404	1	one	CARDINAL
taxlaw-8368	405	1	florida	GPE
taxlaw-8368	405	2	texas	GPE
taxlaw-8368	405	3	alaska	GPE
taxlaw-8368	405	4	delaware	GPE
taxlaw-8368	405	5	montana	GPE
taxlaw-8368	405	6	new hampshire	GPE
taxlaw-8368	405	7	oregon	GPE
taxlaw-8368	406	1	nick wingfield	PERSON
taxlaw-8368	406	2	amazon	ORG
taxlaw-8368	406	3	20	CARDINAL
taxlaw-8368	406	4	second	ORDINAL
taxlaw-8368	406	5	n.y.	GPE
taxlaw-8368	406	6	jan. 18, 2018	DATE
taxlaw-8368	407	1	74	CARDINAL
taxlaw-8368	407	2	robin respaut	PERSON
taxlaw-8368	407	3	nfl rams gone	PERSON
taxlaw-8368	407	4	st.	GPE
taxlaw-8368	407	5	reuters	ORG
taxlaw-8368	407	6	feb. 3	DATE
taxlaw-8368	407	7	2016	DATE
taxlaw-8368	409	1	75	CARDINAL
taxlaw-8368	409	2	scott cohn	PERSON
taxlaw-8368	409	3	amazon	ORG
taxlaw-8368	409	4	new york	GPE
taxlaw-8368	409	5	virginia	GPE
taxlaw-8368	409	6	hq2	ORG
taxlaw-8368	409	7	cnbc	ORG
taxlaw-8368	409	8	july 10, 2019	DATE
taxlaw-8368	410	1	amazon	ORG
taxlaw-8368	410	2	new york city	GPE
taxlaw-8368	410	3	city council	ORG
taxlaw-8368	410	4	jacob passy	PERSON
taxlaw-8368	410	5	amazon	ORG
taxlaw-8368	410	6	new york	GPE
taxlaw-8368	410	7	marketwatch	ORG
taxlaw-8368	410	8	feb. 16,	DATE
taxlaw-8368	410	9	2019	DATE
taxlaw-8368	412	1	76	CARDINAL
taxlaw-8368	412	2	julie roin	PERSON
taxlaw-8368	412	3	28	CARDINAL
taxlaw-8368	412	4	univ	NORP
taxlaw-8368	412	5	chi	GPE
taxlaw-8368	414	1	740	CARDINAL
taxlaw-8368	419	1	142	CARDINAL
taxlaw-8368	421	1	development.78	GPE
taxlaw-8368	421	2	deduction79	ORG
taxlaw-8368	422	1	functions.80	GPE
taxlaw-8368	428	1	missouri	GPE
taxlaw-8368	428	2	california	GPE
taxlaw-8368	428	3	missouri	GPE
taxlaw-8368	429	1	82	CARDINAL
taxlaw-8368	429	2	78	CARDINAL
taxlaw-8368	429	3	nat’l hous	GPE
taxlaw-8368	430	1	conf.	ORG
taxlaw-8368	433	1	79	CARDINAL
taxlaw-8368	434	1	170(a)(1	CARDINAL
taxlaw-8368	435	1	80	CARDINAL
taxlaw-8368	435	2	henry ordower	PERSON
taxlaw-8368	435	3	67	CARDINAL
taxlaw-8368	435	4	517	CARDINAL
taxlaw-8368	435	5	533	CARDINAL
taxlaw-8368	435	6	2014	DATE
taxlaw-8368	436	1	81	CARDINAL
taxlaw-8368	436	2	mac taylor	PERSON
taxlaw-8368	436	3	legis	GPE
taxlaw-8368	438	1	11	CARDINAL
taxlaw-8368	438	2	2014	DATE
taxlaw-8368	438	3	california	GPE
taxlaw-8368	440	1	missouri	GPE
taxlaw-8368	441	1	82	CARDINAL
taxlaw-8368	442	1	amazon	ORG
taxlaw-8368	443	1	arlington	GPE
taxlaw-8368	443	2	morning	TIME
taxlaw-8368	443	3	nov. 21, 2012	DATE
taxlaw-8368	445	1	alicia robinson	PERSON
taxlaw-8368	445	2	anaheim	ORG
taxlaw-8368	447	1	sept. 25, 2019	DATE
taxlaw-8368	449	1	83	CARDINAL
taxlaw-8368	449	2	south dakota	GPE
taxlaw-8368	449	3	wayfair, inc.	ORG
taxlaw-8368	449	4	138 s. ct	PERSON
taxlaw-8368	449	5	2080	DATE
taxlaw-8368	449	6	2018	DATE
taxlaw-8368	450	1	2021	CARDINAL
taxlaw-8368	450	2	143	CARDINAL
taxlaw-8368	451	1	progressive.85	ORG
taxlaw-8368	451	2	u.s.	GPE
taxlaw-8368	452	1	87	CARDINAL
taxlaw-8368	452	2	congress	ORG
taxlaw-8368	452	3	society.88	ORG
taxlaw-8368	453	1	2020	DATE
taxlaw-8368	460	1	missouri	GPE
taxlaw-8368	460	2	missouri	GPE
taxlaw-8368	461	1	hannah meehan	PERSON
taxlaw-8368	461	2	missouri	GPE
taxlaw-8368	461	3	st.	GPE
taxlaw-8368	461	4	louis u. l.j.	ORG
taxlaw-8368	462	1	23	CARDINAL
taxlaw-8368	464	1	84	CARDINAL
taxlaw-8368	465	1	85	CARDINAL
taxlaw-8368	465	2	st.	GPE
taxlaw-8368	465	3	louis city	GPE
taxlaw-8368	465	4	1 percent	PERCENT
taxlaw-8368	466	1	st. louis	GPE
taxlaw-8368	466	2	mo.	GPE
taxlaw-8368	466	3	mun	PERSON
taxlaw-8368	467	1	5.22	CARDINAL
taxlaw-8368	467	2	2eata	CARDINAL
taxlaw-8368	469	1	86	CARDINAL
taxlaw-8368	469	2	u.s.	GPE
taxlaw-8368	469	3	137,700	MONEY
taxlaw-8368	469	4	2020	DATE
taxlaw-8368	469	5	zero	CARDINAL
taxlaw-8368	470	1	medicare	ORG
taxlaw-8368	470	2	irs	ORG
taxlaw-8368	470	3	https://www.irs.gov/taxtopics/tc751	PERSON
taxlaw-8368	471	1	87	CARDINAL
taxlaw-8368	471	2	emmanuel saez & gabriel zucman	ORG
taxlaw-8368	471	3	2019	DATE
taxlaw-8368	471	4	emmanuel saez	PERSON
taxlaw-8368	471	5	the united states	GPE
taxlaw-8368	471	6	6	CARDINAL
taxlaw-8368	471	7	mar. 2, 2019	DATE
taxlaw-8368	472	1	2016	DATE
taxlaw-8368	474	1	july 9, 2019	DATE
taxlaw-8368	474	2	henry ordower	PERSON
taxlaw-8368	474	3	america	GPE
taxlaw-8368	474	4	kimberley l. kinsley &	PERSON
taxlaw-8368	474	5	robert s. rycroft eds.	PERSON
taxlaw-8368	475	1	2021	CARDINAL
taxlaw-8368	476	1	88	CARDINAL
taxlaw-8368	476	2	neil irwin	PERSON
taxlaw-8368	476	3	elizabeth warren	PERSON
taxlaw-8368	477	1	n.y.	GPE
taxlaw-8368	477	2	feb. 18, 2019	DATE
taxlaw-8368	478	1	https://perma.cc/835f-6qh2	ORG
taxlaw-8368	478	2	li & karl smith	ORG
taxlaw-8368	478	3	warren	PERSON
taxlaw-8368	478	4	sanders	PERSON
taxlaw-8368	479	1	jan. 28, 2020	DATE
taxlaw-8368	480	1	https://perma.cc/835f-6qh2	ORG
taxlaw-8368	481	1	89	CARDINAL
taxlaw-8368	482	1	reform int’l corp	ORG
taxlaw-8368	482	2	2020	DATE
taxlaw-8368	483	1	144 columbia	PERCENT
taxlaw-8368	485	1	st.	GPE
taxlaw-8368	485	2	louis county	GPE
taxlaw-8368	485	3	missouri	GPE
taxlaw-8368	485	4	arkansas	GPE
taxlaw-8368	485	5	u.s.	GPE
taxlaw-8368	485	6	mexico	GPE
taxlaw-8368	486	1	one	CARDINAL
taxlaw-8368	486	2	u.s.	GPE
taxlaw-8368	486	3	u.s.	GPE
taxlaw-8368	486	4	st.	GPE
taxlaw-8368	486	5	louis county	GPE
taxlaw-8368	487	1	el paso	GPE
taxlaw-8368	487	2	texas	GPE
taxlaw-8368	487	3	juarez	GPE
taxlaw-8368	487	4	mexico	GPE
taxlaw-8368	489	1	u.s.	GPE
taxlaw-8368	490	1	illinois	GPE
taxlaw-8368	490	2	missouri	GPE
taxlaw-8368	490	3	missouri	GPE
taxlaw-8368	490	4	mexico	GPE
taxlaw-8368	490	5	u.s.	GPE
taxlaw-8368	490	6	u.s.	GPE
taxlaw-8368	490	7	mexico	GPE
taxlaw-8368	491	1	illinois	GPE
taxlaw-8368	491	2	mexico	GPE
taxlaw-8368	492	1	illinois	GPE
taxlaw-8368	492	2	mexico	GPE
taxlaw-8368	492	3	missouri	GPE
taxlaw-8368	492	4	u.s.	GPE
taxlaw-8368	492	5	missouri	GPE
taxlaw-8368	492	6	u.s.	GPE
taxlaw-8368	492	7	illinois	GPE
taxlaw-8368	492	8	mexico	GPE
taxlaw-8368	494	1	st.	GPE
taxlaw-8368	494	2	louis county	GPE
taxlaw-8368	494	3	missouri	GPE
taxlaw-8368	495	1	st.	GPE
taxlaw-8368	495	2	louis county	GPE
taxlaw-8368	496	1	st.	GPE
taxlaw-8368	496	2	louis county’s	GPE
taxlaw-8368	497	1	st.	GPE
taxlaw-8368	497	2	louis county	GPE
taxlaw-8368	498	1	st.	GPE
taxlaw-8368	498	2	louis county	GPE
taxlaw-8368	499	1	st.	GPE
taxlaw-8368	501	1	90	CARDINAL
taxlaw-8368	502	1	supra	PERSON
taxlaw-8368	502	2	66	CARDINAL
taxlaw-8368	503	1	91	CARDINAL
taxlaw-8368	504	1	138 s. ct	PERSON
taxlaw-8368	504	2	2080	CARDINAL
taxlaw-8368	504	3	2021	CARDINAL
taxlaw-8368	504	4	145	CARDINAL
taxlaw-8368	507	1	st.	GPE
taxlaw-8368	507	2	louis county	GPE
taxlaw-8368	508	1	oecd	ORG
taxlaw-8368	509	1	internationally.93	GPE
taxlaw-8368	510	1	first	ORDINAL
taxlaw-8368	510	2	second	ORDINAL
taxlaw-8368	510	3	st.	GPE
taxlaw-8368	510	4	louis county	GPE
taxlaw-8368	510	5	one	CARDINAL
taxlaw-8368	514	1	a. beps	PERSON
taxlaw-8368	516	1	oecd	ORG
taxlaw-8368	516	2	92	CARDINAL
taxlaw-8368	516	3	37	CARDINAL
taxlaw-8368	516	4	99	DATE
taxlaw-8368	517	1	93	CARDINAL
taxlaw-8368	517	2	94	CARDINAL
taxlaw-8368	517	3	0.6%	PERCENT
taxlaw-8368	517	4	close to 2%	PERCENT
taxlaw-8368	518	1	ernesto crivelli	PERSON
taxlaw-8368	518	2	20	CARDINAL
taxlaw-8368	519	1	15/118	CARDINAL
taxlaw-8368	519	2	2015	DATE
taxlaw-8368	521	1	146	CARDINAL
taxlaw-8368	523	1	oecd	ORG
taxlaw-8368	523	2	eu	ORG
taxlaw-8368	524	1	more than one	CARDINAL
taxlaw-8368	525	1	96	CARDINAL
taxlaw-8368	527	1	oecd	ORG
taxlaw-8368	527	2	15	CARDINAL
taxlaw-8368	528	1	99	CARDINAL
taxlaw-8368	528	2	100	CARDINAL
taxlaw-8368	528	3	95	CARDINAL
taxlaw-8368	528	4	18	CARDINAL
taxlaw-8368	528	5	96	CARDINAL
taxlaw-8368	529	1	edward d. kleinbard	PERSON
taxlaw-8368	529	2	11	CARDINAL
taxlaw-8368	529	3	fla	GPE
taxlaw-8368	530	1	699	CARDINAL
taxlaw-8368	530	2	702-07	CARDINAL
taxlaw-8368	531	1	97	CARDINAL
taxlaw-8368	532	1	20	CARDINAL
taxlaw-8368	532	2	80%	PERCENT
taxlaw-8368	534	1	michael crowley	PERSON
taxlaw-8368	534	2	n.y.	GPE
taxlaw-8368	534	3	june 27, 2019	DATE
taxlaw-8368	535	1	98	CARDINAL
taxlaw-8368	535	2	oecd/g20	ORG
taxlaw-8368	535	3	oecd	ORG
taxlaw-8368	535	4	1 2015	CARDINAL
taxlaw-8368	535	5	2015	CARDINAL
taxlaw-8368	536	1	1	CARDINAL
taxlaw-8368	537	1	99	CARDINAL
taxlaw-8368	537	2	oecd/g20	ORG
taxlaw-8368	537	3	oecd	ORG
taxlaw-8368	537	4	2 2015	DATE
taxlaw-8368	537	5	2015	CARDINAL
taxlaw-8368	539	1	267a	CARDINAL
taxlaw-8368	540	1	100	CARDINAL
taxlaw-8368	540	2	oecd/g20	ORG
taxlaw-8368	540	3	oecd	ORG
taxlaw-8368	540	4	3 2015	CARDINAL
taxlaw-8368	540	5	2015	CARDINAL
taxlaw-8368	541	1	101	CARDINAL
taxlaw-8368	541	2	oecd/g20	ORG
taxlaw-8368	541	3	oecd	ORG
taxlaw-8368	541	4	4 2015	CARDINAL
taxlaw-8368	541	5	2015	CARDINAL
taxlaw-8368	542	1	102	CARDINAL
taxlaw-8368	542	2	oecd/g20	ORG
taxlaw-8368	542	3	oecd	ORG
taxlaw-8368	542	4	5 2015	CARDINAL
taxlaw-8368	542	5	2015	CARDINAL
taxlaw-8368	543	1	103	CARDINAL
taxlaw-8368	543	2	oecd/g20	ORG
taxlaw-8368	543	3	oecd	ORG
taxlaw-8368	543	4	6 2015	CARDINAL
taxlaw-8368	543	5	2015	CARDINAL
taxlaw-8368	544	1	104	CARDINAL
taxlaw-8368	544	2	oecd/g20	ORG
taxlaw-8368	544	3	oecd	ORG
taxlaw-8368	544	4	7 2015	DATE
taxlaw-8368	544	5	2015	CARDINAL
taxlaw-8368	545	1	105	CARDINAL
taxlaw-8368	545	2	oecd/g20	ORG
taxlaw-8368	545	3	oecd	ORG
taxlaw-8368	545	4	8-10 2015	PERCENT
taxlaw-8368	545	5	2015	CARDINAL
taxlaw-8368	546	1	106	CARDINAL
taxlaw-8368	546	2	oecd/g20	ORG
taxlaw-8368	546	3	oecd	ORG
taxlaw-8368	546	4	11 2015	CARDINAL
taxlaw-8368	546	5	2015	CARDINAL
taxlaw-8368	547	1	107	CARDINAL
taxlaw-8368	547	2	oecd	ORG
taxlaw-8368	547	3	12 2015	CARDINAL
taxlaw-8368	547	4	2015	CARDINAL
taxlaw-8368	548	1	2021	CARDINAL
taxlaw-8368	548	2	147	CARDINAL
taxlaw-8368	548	3	oecd	ORG
taxlaw-8368	548	4	only four	CARDINAL
taxlaw-8368	548	5	oecd	ORG
taxlaw-8368	548	6	108	CARDINAL
taxlaw-8368	548	7	oecd	ORG
taxlaw-8368	548	8	13 2015	CARDINAL
taxlaw-8368	548	9	2015	CARDINAL
taxlaw-8368	549	1	13	CARDINAL
taxlaw-8368	550	1	109	CARDINAL
taxlaw-8368	550	2	oecd/g20	ORG
taxlaw-8368	550	3	oecd	ORG
taxlaw-8368	550	4	14	CARDINAL
taxlaw-8368	550	5	2015	DATE
taxlaw-8368	550	6	2015	CARDINAL
taxlaw-8368	551	1	110	CARDINAL
taxlaw-8368	551	2	oecd	ORG
taxlaw-8368	551	3	15	CARDINAL
taxlaw-8368	551	4	2015	DATE
taxlaw-8368	551	5	2015	CARDINAL
taxlaw-8368	552	1	15	CARDINAL
taxlaw-8368	552	2	111	CARDINAL
taxlaw-8368	552	3	5	CARDINAL
taxlaw-8368	552	4	6	CARDINAL
taxlaw-8368	552	5	13	CARDINAL
taxlaw-8368	552	6	14	CARDINAL
taxlaw-8368	553	1	oecd	ORG
taxlaw-8368	553	2	july 2016june	DATE
taxlaw-8368	553	3	9-12	EVENT
taxlaw-8368	553	4	2017	CARDINAL
taxlaw-8368	554	1	139	CARDINAL
taxlaw-8368	555	1	oecd	ORG
taxlaw-8368	555	2	2021	CARDINAL
taxlaw-8368	557	1	112	CARDINAL
taxlaw-8368	557	2	adam h. rosenzweig	PERSON
taxlaw-8368	557	3	42	CARDINAL
taxlaw-8368	557	4	fla	GPE
taxlaw-8368	558	1	st.	GPE
taxlaw-8368	558	2	l. rev	PERSON
taxlaw-8368	558	3	373	CARDINAL
taxlaw-8368	558	4	2015	CARDINAL
taxlaw-8368	559	1	steven a. dean	PERSON
taxlaw-8368	559	2	87	CARDINAL
taxlaw-8368	559	3	l. rev	PERSON
taxlaw-8368	560	1	538	CARDINAL
taxlaw-8368	560	2	2011	DATE
taxlaw-8368	561	1	nancy h. kaufman	PERSON
taxlaw-8368	561	2	29	CARDINAL
taxlaw-8368	561	3	l. & pol'y	ORG
taxlaw-8368	561	4	145	CARDINAL
taxlaw-8368	561	5	1998	DATE
taxlaw-8368	562	1	113	CARDINAL
taxlaw-8368	562	2	reuven s. avi-yonah &	PERSON
taxlaw-8368	562	3	haiyan xu	PERSON
taxlaw-8368	562	4	un	ORG
taxlaw-8368	562	5	60	CARDINAL
taxlaw-8368	564	1	l. rev.186	PERSON
taxlaw-8368	564	2	208	CARDINAL
taxlaw-8368	564	3	2016	CARDINAL
taxlaw-8368	565	1	mindy herzfeld	PERSON
taxlaw-8368	565	2	beps	PERSON
taxlaw-8368	565	3	21	CARDINAL
taxlaw-8368	565	4	fla	GPE
taxlaw-8368	566	1	1 (	CARDINAL
taxlaw-8368	566	2	2017	CARDINAL
taxlaw-8368	567	1	oecd	ORG
taxlaw-8368	567	2	oecd	ORG
taxlaw-8368	567	3	michael p. devereux &	PERSON
taxlaw-8368	567	4	john vella	PERSON
taxlaw-8368	567	5	the 21st century	DATE
taxlaw-8368	567	6	35	CARDINAL
taxlaw-8368	568	1	449	CARDINAL
taxlaw-8368	568	2	2014	DATE
taxlaw-8368	568	3	oecd	ORG
taxlaw-8368	568	4	jakib a. bartoszewski &	PERSON
taxlaw-8368	568	5	p. morriss	PERSON
taxlaw-8368	568	6	caribbean	NORP
taxlaw-8368	568	7	ifc	ORG
taxlaw-8368	568	8	june 17, 2020	DATE
taxlaw-8368	569	1	caribbean	LOC
taxlaw-8368	569	2	eu	ORG
taxlaw-8368	569	3	eu	ORG
taxlaw-8368	569	4	steven a. dean	PERSON
taxlaw-8368	569	5	u.s.	GPE
taxlaw-8368	569	6	oecd	ORG
taxlaw-8368	569	7	99	CARDINAL
taxlaw-8368	569	8	83	CARDINAL
taxlaw-8368	569	9	july 6, 2020	DATE
taxlaw-8368	569	10	u.s.	GPE
taxlaw-8368	569	11	oecd	ORG
taxlaw-8368	570	1	114	CARDINAL
taxlaw-8368	570	2	christians & van apeldoorn	ORG
taxlaw-8368	570	3	supra	PERSON
taxlaw-8368	570	4	32	CARDINAL
taxlaw-8368	570	5	2	CARDINAL
taxlaw-8368	570	6	148	CARDINAL
taxlaw-8368	570	7	columbia	ORG
taxlaw-8368	571	1	13	CARDINAL
taxlaw-8368	572	1	15	CARDINAL
taxlaw-8368	573	1	120	CARDINAL
taxlaw-8368	573	2	b. globe	PERSON
taxlaw-8368	573	3	oecd	ORG
taxlaw-8368	574	1	one	CARDINAL
taxlaw-8368	574	2	two	CARDINAL
taxlaw-8368	574	3	two	CARDINAL
taxlaw-8368	575	1	u.s.	GPE
taxlaw-8368	575	2	u.s.	GPE
taxlaw-8368	575	3	115	CARDINAL
taxlaw-8368	575	4	oecd	ORG
taxlaw-8368	577	1	116	CARDINAL
taxlaw-8368	577	2	herzfeld	ORG
taxlaw-8368	577	3	supra	PERSON
taxlaw-8368	577	4	113	CARDINAL
taxlaw-8368	578	1	117	CARDINAL
taxlaw-8368	578	2	david spencer	PERSON
taxlaw-8368	578	3	29	CARDINAL
taxlaw-8368	578	4	j. int’l	PERSON
taxlaw-8368	578	5	143	CARDINAL
taxlaw-8368	578	6	155	CARDINAL
taxlaw-8368	578	7	2018	DATE
taxlaw-8368	579	1	118	CARDINAL
taxlaw-8368	579	2	13	CARDINAL
taxlaw-8368	579	3	108	CARDINAL
taxlaw-8368	579	4	23	CARDINAL
taxlaw-8368	580	1	119	CARDINAL
taxlaw-8368	580	2	15	CARDINAL
taxlaw-8368	580	3	110	CARDINAL
taxlaw-8368	581	1	120	CARDINAL
taxlaw-8368	582	1	16	CARDINAL
taxlaw-8368	582	2	fla	GPE
taxlaw-8368	583	1	55	CARDINAL
taxlaw-8368	583	2	104-05	CARDINAL
taxlaw-8368	583	3	2014	DATE
taxlaw-8368	584	1	devereux & vella	ORG
taxlaw-8368	584	2	113	CARDINAL
taxlaw-8368	584	3	461-62	PERCENT
taxlaw-8368	585	1	121	CARDINAL
taxlaw-8368	585	2	supra	PERSON
taxlaw-8368	585	3	120	CARDINAL
taxlaw-8368	585	4	107	CARDINAL
taxlaw-8368	586	1	rasmus corlin christensen & martin hearson	ORG
taxlaw-8368	586	2	a decade	DATE
taxlaw-8368	586	3	26	CARDINAL
taxlaw-8368	586	4	int’l pol	NORP
taxlaw-8368	587	1	econ	ORG
taxlaw-8368	588	1	1068	CARDINAL
taxlaw-8368	588	2	1077	CARDINAL
taxlaw-8368	588	3	2019	DATE
taxlaw-8368	590	1	122	CARDINAL
taxlaw-8368	590	2	oecd/g20	ORG
taxlaw-8368	590	3	oecd	ORG
taxlaw-8368	590	4	2019	DATE
taxlaw-8368	592	1	123	CARDINAL
taxlaw-8368	592	2	oecd	ORG
taxlaw-8368	592	3	two	CARDINAL
taxlaw-8368	592	4	6	CARDINAL
taxlaw-8368	593	1	two	CARDINAL
taxlaw-8368	593	2	2021	CARDINAL
taxlaw-8368	593	3	149	CARDINAL
taxlaw-8368	593	4	u.s.	GPE
taxlaw-8368	595	1	u.s.	GPE
taxlaw-8368	595	2	2017.126	CARDINAL
taxlaw-8368	597	1	globe	ORG
taxlaw-8368	597	2	two	CARDINAL
taxlaw-8368	597	3	u.s.	GPE
taxlaw-8368	598	1	one	CARDINAL
taxlaw-8368	598	2	jurisdiction.128	GPE
taxlaw-8368	598	3	u.s.	GPE
taxlaw-8368	599	1	u.s.	GPE
taxlaw-8368	599	2	129	CARDINAL
taxlaw-8368	599	3	u.s.	GPE
taxlaw-8368	599	4	u.s.	GPE
taxlaw-8368	600	1	u.s.	GPE
taxlaw-8368	600	2	124	CARDINAL
taxlaw-8368	601	1	61	CARDINAL
taxlaw-8368	603	1	1.1-1(b	CARDINAL
taxlaw-8368	604	1	125	CARDINAL
taxlaw-8368	606	1	126	CARDINAL
taxlaw-8368	607	1	59a	CARDINAL
taxlaw-8368	608	1	127	CARDINAL
taxlaw-8368	608	2	two	CARDINAL
taxlaw-8368	608	3	123	CARDINAL
taxlaw-8368	608	4	34	CARDINAL
taxlaw-8368	608	5	128	CARDINAL
taxlaw-8368	608	6	29-30	DATE
taxlaw-8368	608	7	devereux et al.	PERSON
taxlaw-8368	608	8	16	CARDINAL
taxlaw-8368	608	9	1	CARDINAL
taxlaw-8368	608	10	ruth mason	PERSON
taxlaw-8368	608	11	114	CARDINAL
taxlaw-8368	609	1	j. int'l l. 353	PERSON
taxlaw-8368	609	2	376	DATE
taxlaw-8368	609	3	2020	DATE
taxlaw-8368	610	1	129	CARDINAL
taxlaw-8368	610	2	u.s.	GPE
taxlaw-8368	610	3	non-u.s	GPE
taxlaw-8368	610	4	u.s.	GPE
taxlaw-8368	612	1	882	CARDINAL
taxlaw-8368	613	1	132	CARDINAL
taxlaw-8368	613	2	u.s.	GPE
taxlaw-8368	614	1	130	CARDINAL
taxlaw-8368	614	2	u.s.	GPE
taxlaw-8368	614	3	100 percent	PERCENT
taxlaw-8368	614	4	u.s.	GPE
taxlaw-8368	614	5	at least 10 percent	PERCENT
taxlaw-8368	614	6	u.s.	GPE
taxlaw-8368	614	7	u.s.	GPE
taxlaw-8368	614	8	non-u.s.	GPE
taxlaw-8368	614	9	u.s.	GPE
taxlaw-8368	615	1	131	CARDINAL
taxlaw-8368	615	2	united states	GPE
taxlaw-8368	615	3	u.s.	GPE
taxlaw-8368	615	4	more than 50 percent	PERCENT
taxlaw-8368	618	1	section 951(b	LAW
taxlaw-8368	618	2	u.s.	GPE
taxlaw-8368	618	3	u.s.	GPE
taxlaw-8368	618	4	10 percent	PERCENT
taxlaw-8368	621	1	132	CARDINAL
taxlaw-8368	621	2	sebastian dueñas	PERSON
taxlaw-8368	622	1	june 2019	DATE
taxlaw-8368	623	1	u.s.	GPE
taxlaw-8368	624	1	133 i.r.c	QUANTITY
taxlaw-8368	625	1	952	CARDINAL
taxlaw-8368	625	2	134	CARDINAL
taxlaw-8368	625	3	u.s.	GPE
taxlaw-8368	625	4	section 952	LAW
taxlaw-8368	625	5	u.s.	GPE
taxlaw-8368	627	1	952	CARDINAL
taxlaw-8368	627	2	150	CARDINAL
taxlaw-8368	627	3	columbia	ORG
taxlaw-8368	629	1	greater than 90 percent	PERCENT
taxlaw-8368	629	2	u.s.	GPE
taxlaw-8368	629	3	u.s.	GPE
taxlaw-8368	629	4	u.s.	GPE
taxlaw-8368	629	5	only half	CARDINAL
taxlaw-8368	629	6	half	CARDINAL
taxlaw-8368	629	7	u.s.	GPE
taxlaw-8368	629	8	143	CARDINAL
taxlaw-8368	629	9	second	ORDINAL
taxlaw-8368	634	1	u.s.	GPE
taxlaw-8368	635	1	135	CARDINAL
taxlaw-8368	635	2	two	CARDINAL
taxlaw-8368	635	3	123	CARDINAL
taxlaw-8368	636	1	136	CARDINAL
taxlaw-8368	637	1	954	CARDINAL
taxlaw-8368	637	2	137	CARDINAL
taxlaw-8368	639	1	138 i.r.c	QUANTITY
taxlaw-8368	641	1	139	CARDINAL
taxlaw-8368	643	1	140	CARDINAL
taxlaw-8368	644	1	250	CARDINAL
taxlaw-8368	645	1	141	CARDINAL
taxlaw-8368	647	1	142	CARDINAL
taxlaw-8368	649	1	143	CARDINAL
taxlaw-8368	651	1	144	CARDINAL
taxlaw-8368	652	1	951a(d	CARDINAL
taxlaw-8368	653	1	145	CARDINAL
taxlaw-8368	655	1	146 i.r.c	QUANTITY
taxlaw-8368	656	1	482	CARDINAL
taxlaw-8368	657	1	147	CARDINAL
taxlaw-8368	658	1	59a	DATE
taxlaw-8368	658	2	10 percent	PERCENT
taxlaw-8368	658	3	12.5 percent	PERCENT
taxlaw-8368	658	4	2025	DATE
taxlaw-8368	659	1	2021	CARDINAL
taxlaw-8368	659	2	151	CARDINAL
taxlaw-8368	660	1	150	CARDINAL
taxlaw-8368	660	2	1	CARDINAL
taxlaw-8368	660	3	2	CARDINAL
taxlaw-8368	662	1	zero	CARDINAL
taxlaw-8368	664	1	zero	CARDINAL
taxlaw-8368	666	1	oecd	ORG
taxlaw-8368	670	1	oecd	ORG
taxlaw-8368	670	2	eu	ORG
taxlaw-8368	671	1	154	CARDINAL
taxlaw-8368	671	2	148	CARDINAL
taxlaw-8368	671	3	devereux et al.	ORG
taxlaw-8368	671	4	16	CARDINAL
taxlaw-8368	671	5	1-2	CARDINAL
taxlaw-8368	671	6	149	CARDINAL
taxlaw-8368	671	7	supra	PERSON
taxlaw-8368	671	8	128	CARDINAL
taxlaw-8368	671	9	370	CARDINAL
taxlaw-8368	672	1	150	CARDINAL
taxlaw-8368	672	2	devereux	ORG
taxlaw-8368	672	3	16	CARDINAL
taxlaw-8368	672	4	1	CARDINAL
taxlaw-8368	672	5	151	CARDINAL
taxlaw-8368	673	1	5	CARDINAL
taxlaw-8368	673	2	152	CARDINAL
taxlaw-8368	673	3	joachim englisch & johannes becker	ORG
taxlaw-8368	673	4	11	CARDINAL
taxlaw-8368	673	5	2019	DATE
taxlaw-8368	674	1	153	CARDINAL
taxlaw-8368	675	1	492	CARDINAL
taxlaw-8368	676	1	154	CARDINAL
taxlaw-8368	676	2	ec	ORG
taxlaw-8368	676	3	44	CARDINAL
taxlaw-8368	677	1	152	CARDINAL
taxlaw-8368	677	2	columbia	ORG
taxlaw-8368	684	1	beps	PERSON
taxlaw-8368	691	1	u.s.	GPE
taxlaw-8368	692	1	oecd	ORG
taxlaw-8368	692	2	140	CARDINAL
taxlaw-8368	693	1	140	CARDINAL
taxlaw-8368	694	1	u.s.	GPE
taxlaw-8368	694	2	155 i.r.c	QUANTITY
taxlaw-8368	695	1	7874	CARDINAL
taxlaw-8368	696	1	156	CARDINAL
taxlaw-8368	696	2	stephanie soong johnston	PERSON
taxlaw-8368	696	3	oecd	ORG
taxlaw-8368	696	4	today	DATE
taxlaw-8368	696	5	int’l	PRODUCT
taxlaw-8368	696	6	2020	DATE
taxlaw-8368	698	1	2021	CARDINAL
taxlaw-8368	698	2	153	CARDINAL
taxlaw-8368	698	3	digital	ORG
taxlaw-8368	698	4	53	CARDINAL
taxlaw-8368	698	5	u.n.	ORG
taxlaw-8368	698	6	oecd	ORG
taxlaw-8368	700	1	oecd	ORG
taxlaw-8368	701	1	u.s.	GPE
taxlaw-8368	701	2	u.s.	GPE
taxlaw-8368	701	3	u.s.	GPE
taxlaw-8368	701	4	u.s.	GPE
taxlaw-8368	701	5	germany	GPE
taxlaw-8368	701	6	german	NORP
taxlaw-8368	701	7	liechtenstein	GPE
taxlaw-8368	701	8	german	NORP
taxlaw-8368	702	1	u.s.	GPE
taxlaw-8368	702	2	oecd	ORG
taxlaw-8368	703	1	u.s.	GPE
taxlaw-8368	703	2	u.s.	GPE
taxlaw-8368	703	3	u.s.	GPE
taxlaw-8368	704	1	u.s.	GPE
taxlaw-8368	704	2	u.s.	GPE
taxlaw-8368	704	3	166	CARDINAL
taxlaw-8368	704	4	157	CARDINAL
taxlaw-8368	704	5	d.	NORP
taxlaw-8368	704	6	william hoke	PERSON
taxlaw-8368	704	7	u.s.	GPE
taxlaw-8368	704	8	oecd	ORG
taxlaw-8368	704	9	june 22, 2020	DATE
taxlaw-8368	704	10	oecd	ORG
taxlaw-8368	705	1	stephanie soong johnston	PERSON
taxlaw-8368	705	2	oecd	ORG
taxlaw-8368	705	3	today	DATE
taxlaw-8368	705	4	int’l	PRODUCT
taxlaw-8368	705	5	june 29, 2020	DATE
taxlaw-8368	705	6	stephanie soong johnston	PERSON
taxlaw-8368	705	7	98	CARDINAL
taxlaw-8368	705	8	int’l 1536	PRODUCT
taxlaw-8368	705	9	june 29, 2020	DATE
taxlaw-8368	707	1	158	CARDINAL
taxlaw-8368	707	2	193	CARDINAL
taxlaw-8368	707	3	140	CARDINAL
taxlaw-8368	707	4	53	CARDINAL
taxlaw-8368	708	1	un	ORG
taxlaw-8368	708	2	un	ORG
taxlaw-8368	708	3	https://www.un.org/en/about-un/index.html	PERSON
taxlaw-8368	709	1	https://perma.cc	ORG
taxlaw-8368	709	2	193	CARDINAL
taxlaw-8368	709	3	u.n.	ORG
taxlaw-8368	709	4	johnston	GPE
taxlaw-8368	709	5	156	CARDINAL
taxlaw-8368	709	6	about 140	CARDINAL
taxlaw-8368	709	7	u.n.	ORG
taxlaw-8368	709	8	oecd	ORG
taxlaw-8368	710	1	159	CARDINAL
taxlaw-8368	710	2	oecd	ORG
taxlaw-8368	710	3	12	CARDINAL
taxlaw-8368	710	4	24	CARDINAL
taxlaw-8368	710	5	50	DATE
taxlaw-8368	710	6	160	CARDINAL
taxlaw-8368	710	7	supra	PERSON
taxlaw-8368	710	8	9	CARDINAL
taxlaw-8368	710	9	2001	DATE
taxlaw-8368	711	1	161	CARDINAL
taxlaw-8368	712	1	162	CARDINAL
taxlaw-8368	712	2	42	CARDINAL
taxlaw-8368	712	3	124	CARDINAL
taxlaw-8368	713	1	163	CARDINAL
taxlaw-8368	714	1	61	CARDINAL
taxlaw-8368	717	1	1.1-1(b	CARDINAL
taxlaw-8368	718	1	164 i.r.c	QUANTITY
taxlaw-8368	719	1	7201	DATE
taxlaw-8368	720	1	165	CARDINAL
taxlaw-8368	720	2	two	CARDINAL
taxlaw-8368	720	3	123	CARDINAL
taxlaw-8368	720	4	oecd	ORG
taxlaw-8368	721	1	166	CARDINAL
taxlaw-8368	722	1	901	CARDINAL
taxlaw-8368	722	2	154	CARDINAL
taxlaw-8368	723	1	u.s.	GPE
taxlaw-8368	723	2	jurisdiction.167 u.s.	PERSON
taxlaw-8368	723	3	u.s.	GPE
taxlaw-8368	723	4	u.s.	GPE
taxlaw-8368	723	5	non-u.s	NORP
taxlaw-8368	723	6	u.s.	GPE
taxlaw-8368	723	7	u.s.	GPE
taxlaw-8368	723	8	non-u.s.	GPE
taxlaw-8368	724	1	u.s.	GPE
taxlaw-8368	724	2	u.s.	GPE
taxlaw-8368	724	3	u.s.	GPE
taxlaw-8368	725	1	u.s.	GPE
taxlaw-8368	725	2	u.s.	GPE
taxlaw-8368	725	3	non-u.s.	GPE
taxlaw-8368	726	1	167	CARDINAL
taxlaw-8368	727	1	904	CARDINAL
taxlaw-8368	728	1	100	MONEY
taxlaw-8368	729	1	10	MONEY
taxlaw-8368	729	2	x.	GPE
taxlaw-8368	729	3	u.s.	GPE
taxlaw-8368	729	4	30	MONEY
taxlaw-8368	729	5	100	MONEY
taxlaw-8368	729	6	10	MONEY
taxlaw-8368	729	7	20	MONEY
taxlaw-8368	730	1	40	MONEY
taxlaw-8368	730	2	u.s.	GPE
taxlaw-8368	730	3	30	MONEY
taxlaw-8368	730	4	u.s.	GPE
taxlaw-8368	731	1	168	CARDINAL
taxlaw-8368	736	1	non-u.s	NORP
taxlaw-8368	736	2	301.7701-2(b)(8	DATE
taxlaw-8368	739	1	301.7701-3(b)(2	PERCENT
taxlaw-8368	743	1	301.7701-3(a	QUANTITY
taxlaw-8368	746	1	852	CARDINAL
taxlaw-8368	746	2	169	CARDINAL
taxlaw-8368	747	1	951	CARDINAL
taxlaw-8368	747	2	u.s.	GPE
taxlaw-8368	747	3	10 percent	PERCENT
taxlaw-8368	748	1	170	CARDINAL
taxlaw-8368	751	1	1293, 1296	DATE
taxlaw-8368	752	1	171 i.r.c	QUANTITY
taxlaw-8368	753	1	7874	DATE
taxlaw-8368	754	1	172 i.r.c	QUANTITY
taxlaw-8368	755	1	551	CARDINAL
taxlaw-8368	755	2	2004	DATE
taxlaw-8368	756	1	173	CARDINAL
taxlaw-8368	756	2	u.s.	GPE
taxlaw-8368	758	1	1471	CARDINAL
taxlaw-8368	758	2	174	CARDINAL
taxlaw-8368	759	1	henry simons	PERSON
taxlaw-8368	759	2	49	DATE
taxlaw-8368	759	3	1938	DATE
taxlaw-8368	761	1	u.s.	GPE
taxlaw-8368	762	1	section 1256	LAW
taxlaw-8368	763	1	section 483	LAW
taxlaw-8368	765	1	2021	CARDINAL
taxlaw-8368	765	2	155	CARDINAL
taxlaw-8368	766	1	u.s.	GPE
taxlaw-8368	766	2	175	CARDINAL
taxlaw-8368	767	1	176	CARDINAL
taxlaw-8368	769	1	u.s.	GPE
taxlaw-8368	769	2	germany	GPE
taxlaw-8368	769	3	more than a year	DATE
taxlaw-8368	769	4	more than ten	CARDINAL
taxlaw-8368	769	5	u.s.	GPE
taxlaw-8368	769	6	germany	GPE
taxlaw-8368	769	7	germany	GPE
taxlaw-8368	769	8	germany	GPE
taxlaw-8368	769	9	u.s.	GPE
taxlaw-8368	769	10	germany	GPE
taxlaw-8368	769	11	u.s.	GPE
taxlaw-8368	769	12	180	CARDINAL
taxlaw-8368	769	13	the years	DATE
taxlaw-8368	769	14	today	DATE
taxlaw-8368	770	1	beps	PERSON
taxlaw-8368	771	1	oecd	ORG
taxlaw-8368	772	1	oecd	ORG
taxlaw-8368	773	1	two	CARDINAL
taxlaw-8368	773	2	first	ORDINAL
taxlaw-8368	773	3	second	ORDINAL
taxlaw-8368	774	1	184	CARDINAL
taxlaw-8368	774	2	175	CARDINAL
taxlaw-8368	775	1	62(a	CARDINAL
taxlaw-8368	775	2	amy b. monahan	PERSON
taxlaw-8368	775	3	11	CARDINAL
taxlaw-8368	776	1	j. tax l. 57	PERSON
taxlaw-8368	776	2	2019	CARDINAL
taxlaw-8368	777	1	176	CARDINAL
taxlaw-8368	777	2	mo	GPE
taxlaw-8368	778	1	143.121.1	CARDINAL
taxlaw-8368	778	2	177	CARDINAL
taxlaw-8368	778	3	mo	GPE
taxlaw-8368	779	1	143.121.2-6	DATE
taxlaw-8368	779	2	178	CARDINAL
taxlaw-8368	780	1	1001	DATE
taxlaw-8368	780	2	179	CARDINAL
taxlaw-8368	780	3	germany	GPE
taxlaw-8368	780	4	pwc	ORG
taxlaw-8368	780	5	feb. 13	DATE
taxlaw-8368	780	6	2021	DATE
taxlaw-8368	782	1	german	NORP
taxlaw-8368	782	2	fassung der bekanntmachung vom 8	PERSON
taxlaw-8368	783	1	oktober 2009	DATE
taxlaw-8368	784	1	3862	DATE
taxlaw-8368	786	1	180	CARDINAL
taxlaw-8368	786	2	7	CARDINAL
taxlaw-8368	786	3	181	CARDINAL
taxlaw-8368	786	4	luis c. calderon gomez	PERSON
taxlaw-8368	786	5	three	CARDINAL
taxlaw-8368	786	6	45	CARDINAL
taxlaw-8368	786	7	j. int'l l. 191	PERSON
taxlaw-8368	786	8	192	CARDINAL
taxlaw-8368	786	9	2020	DATE
taxlaw-8368	787	1	182	CARDINAL
taxlaw-8368	787	2	2011	DATE
taxlaw-8368	788	1	2011	DATE
taxlaw-8368	788	2	121	CARDINAL
taxlaw-8368	788	3	oct. 6, 2011	DATE
taxlaw-8368	789	1	183	CARDINAL
taxlaw-8368	789	2	european	NORP
taxlaw-8368	789	3	the european union	ORG
taxlaw-8368	789	4	5	CARDINAL
taxlaw-8368	789	5	2015	CARDINAL
taxlaw-8368	789	6	302	CARDINAL
taxlaw-8368	789	7	june 17, 2015	DATE
taxlaw-8368	790	1	184	CARDINAL
taxlaw-8368	790	2	2016	CARDINAL
taxlaw-8368	790	3	685	CARDINAL
taxlaw-8368	790	4	oct. 25	DATE
taxlaw-8368	790	5	2016	DATE
taxlaw-8368	790	6	2016	CARDINAL
taxlaw-8368	790	7	683	CARDINAL
taxlaw-8368	790	8	oct. 25	DATE
taxlaw-8368	790	9	2016	DATE
taxlaw-8368	791	1	156	CARDINAL
taxlaw-8368	791	2	columbia	ORG
taxlaw-8368	793	1	2011	DATE
taxlaw-8368	793	2	the european commission	ORG
taxlaw-8368	794	1	187	CARDINAL
taxlaw-8368	795	1	apportionment.189	GPE
taxlaw-8368	796	1	190	CARDINAL
taxlaw-8368	799	1	191	CARDINAL
taxlaw-8368	803	1	185	CARDINAL
taxlaw-8368	803	2	christian	NORP
taxlaw-8368	804	1	18	CARDINAL
taxlaw-8368	804	2	etui	NORP
taxlaw-8368	804	3	2018.06	CARDINAL
taxlaw-8368	804	4	2018	DATE
taxlaw-8368	805	1	186	CARDINAL
taxlaw-8368	805	2	maarten f. de wilde	PERSON
taxlaw-8368	805	3	the european union	ORG
taxlaw-8368	806	1	1 erasmus l. rev	QUANTITY
taxlaw-8368	806	2	24 (2014	DATE
taxlaw-8368	807	1	187	CARDINAL
taxlaw-8368	807	2	hungary	GPE
taxlaw-8368	807	3	9 percent	PERCENT
taxlaw-8368	807	4	ireland	GPE
taxlaw-8368	807	5	12.5 percent	PERCENT
taxlaw-8368	807	6	lithuania	GPE
taxlaw-8368	807	7	15 percent	PERCENT
taxlaw-8368	807	8	france	GPE
taxlaw-8368	807	9	32 percent	PERCENT
taxlaw-8368	807	10	germany	GPE
taxlaw-8368	807	11	29.9 percent	PERCENT
taxlaw-8368	808	1	elke asen	PERSON
taxlaw-8368	808	2	europe	LOC
taxlaw-8368	809	1	apr. 16, 2020	DATE
taxlaw-8368	811	1	188	CARDINAL
taxlaw-8368	811	2	supra	PERSON
taxlaw-8368	811	3	185	CARDINAL
taxlaw-8368	811	4	23	CARDINAL
taxlaw-8368	812	1	189	CARDINAL
taxlaw-8368	812	2	martin	PERSON
taxlaw-8368	812	3	2-4	MONEY
taxlaw-8368	812	4	feb. 28, 2012	DATE
taxlaw-8368	814	1	190	CARDINAL
taxlaw-8368	815	1	5	CARDINAL
taxlaw-8368	815	2	191	CARDINAL
taxlaw-8368	816	1	8	CARDINAL
taxlaw-8368	816	2	192	CARDINAL
taxlaw-8368	816	3	2011	DATE
taxlaw-8368	816	4	17	CARDINAL
taxlaw-8368	816	5	14	CARDINAL
taxlaw-8368	816	6	21	CARDINAL
taxlaw-8368	817	1	193	CARDINAL
taxlaw-8368	817	2	49	DATE
taxlaw-8368	817	3	article 86	LAW
taxlaw-8368	819	1	ordower	PERSON
taxlaw-8368	819	2	33	CARDINAL
taxlaw-8368	819	3	386	CARDINAL
taxlaw-8368	819	4	2021	CARDINAL
taxlaw-8368	819	5	157	CARDINAL
taxlaw-8368	823	1	oecd	ORG
taxlaw-8368	824	1	mne	ORG
taxlaw-8368	825	1	person-hours	TIME
taxlaw-8368	829	1	st.	GPE
taxlaw-8368	829	2	louis county	GPE
taxlaw-8368	829	3	as public 194	CARDINAL
taxlaw-8368	829	4	brassey & ordower	ORG
taxlaw-8368	829	5	37	CARDINAL
taxlaw-8368	829	6	100-02	CARDINAL
taxlaw-8368	829	7	195	CARDINAL
taxlaw-8368	829	8	sarah paez	PERSON
taxlaw-8368	829	9	u.n. tax committee	ORG
taxlaw-8368	829	10	oecd	ORG
taxlaw-8368	829	11	today	DATE
taxlaw-8368	829	12	int’l	PRODUCT
taxlaw-8368	829	13	june 17, 2020	DATE
taxlaw-8368	831	1	196	CARDINAL
taxlaw-8368	831	2	37	CARDINAL
taxlaw-8368	831	3	197	CARDINAL
taxlaw-8368	831	4	33	CARDINAL
taxlaw-8368	831	5	387-88	DATE
taxlaw-8368	831	6	198	CARDINAL
taxlaw-8368	831	7	christians & van apeldoorn	ORG
taxlaw-8368	831	8	supra	PERSON
taxlaw-8368	831	9	32	CARDINAL
taxlaw-8368	831	10	29	CARDINAL
taxlaw-8368	832	1	199	CARDINAL
taxlaw-8368	832	2	david	PERSON
taxlaw-8368	832	3	julian limberg	PERSON
taxlaw-8368	832	4	int’l	PRODUCT
taxlaw-8368	833	1	inst	PERSON
taxlaw-8368	833	2	55	DATE
taxlaw-8368	833	3	2020	DATE
taxlaw-8368	836	1	200	CARDINAL
taxlaw-8368	836	2	brassey & ordower	ORG
taxlaw-8368	836	3	37	CARDINAL
taxlaw-8368	836	4	102-04	CARDINAL
taxlaw-8368	837	1	158	CARDINAL
taxlaw-8368	840	1	202	CARDINAL
taxlaw-8368	841	1	2020	DATE
taxlaw-8368	841	2	covid-19	PRODUCT
taxlaw-8368	841	3	u.s.	GPE
taxlaw-8368	841	4	americans	NORP
taxlaw-8368	841	5	obligations.203	CARDINAL
taxlaw-8368	841	6	daily	DATE
taxlaw-8368	841	7	u.s.	GPE
taxlaw-8368	842	1	u.s.	GPE
taxlaw-8368	842	2	u.s.	GPE
taxlaw-8368	843	1	europe	LOC
taxlaw-8368	844	1	oecd	ORG
taxlaw-8368	849	1	201	CARDINAL
taxlaw-8368	850	1	202	CARDINAL
taxlaw-8368	850	2	ivan	PERSON
taxlaw-8368	850	3	12	CARDINAL
taxlaw-8368	851	1	j. tax l. 58	PERSON
taxlaw-8368	851	2	2020	DATE
taxlaw-8368	852	1	203	CARDINAL
taxlaw-8368	852	2	glenn thrush	PERSON
taxlaw-8368	852	3	u.s.	GPE
taxlaw-8368	852	4	4th straight year	DATE
taxlaw-8368	852	5	n.y. times	ORG
taxlaw-8368	852	6	mar. 18	DATE
taxlaw-8368	852	7	2021	DATE
taxlaw-8368	853	1	204	CARDINAL
taxlaw-8368	853	2	mary kathryn poole et al.	PERSON
taxlaw-8368	853	3	nejm.org	CARDINAL
taxlaw-8368	853	4	mar. 11	DATE
taxlaw-8368	853	5	2021	DATE
taxlaw-8368	855	1	205	CARDINAL
taxlaw-8368	855	2	america	GPE
taxlaw-8368	855	3	america	GPE
taxlaw-8368	855	4	https://www.feedingamerica.org/hunger-in-america/facts#:~:text=more%20than%2037%20million %	PERCENT
taxlaw-8368	856	1	https://perma.cc/e96j-fr5	ORG
taxlaw-8368	856	2	july 10, 2020	DATE
taxlaw-8368	856	3	37 million	CARDINAL
taxlaw-8368	856	4	u.s.	GPE
taxlaw-8368	857	1	206	CARDINAL
taxlaw-8368	858	1	atlas	PERSON
taxlaw-8368	859	1	un	ORG
taxlaw-8368	859	2	https://www.un.org/en/sections/issues-depth/food/index.html	DATE
taxlaw-8368	860	1	july 10, 2020	DATE
taxlaw-8368	860	2	821 million	CARDINAL
taxlaw-8368	860	3	2018	DATE
taxlaw-8368	861	1	208	CARDINAL
taxlaw-8368	861	2	9 million	CARDINAL
taxlaw-8368	861	3	each year	DATE
taxlaw-8368	862	1	https://www.theworldcounts.com/challenges/people-andpoverty/hunger-and-obesity/how-many-people-die-from-hunger-each-year	DATE
taxlaw-8368	863	1	july 10, 2020	DATE
taxlaw-8368	864	1	2015	DATE
taxlaw-8368	864	2	10%	PERCENT
taxlaw-8368	865	1	the world bank	ORG
taxlaw-8368	865	2	sept. 19, 2018	DATE
taxlaw-8368	865	3	https://www.worldbank.org/en/news/press-release/2018/09/19/decline-of-global-extreme-povertycontinues-but-has-slowed-world-bank	ORG
taxlaw-8368	867	1	2021	CARDINAL
taxlaw-8368	867	2	159	CARDINAL
taxlaw-8368	867	3	oecd	ORG
taxlaw-8368	867	4	oecd	ORG
taxlaw-8368	869	1	210	CARDINAL
taxlaw-8368	869	2	u.s.	GPE
taxlaw-8368	869	3	oecd	ORG
taxlaw-8368	869	4	oecd	ORG
taxlaw-8368	871	1	less than one percent	PERCENT
taxlaw-8368	871	2	melinda	PERSON
taxlaw-8368	872	1	zero	CARDINAL
taxlaw-8368	874	1	209	CARDINAL
taxlaw-8368	874	2	koen caminada et al.	PERSON
taxlaw-8368	874	3	oecd	ORG
taxlaw-8368	874	4	int’l j. soc.	PERSON
taxlaw-8368	875	1	apr. 2012	DATE
taxlaw-8368	877	1	210	CARDINAL
taxlaw-8368	877	2	37	CARDINAL
taxlaw-8368	877	3	104	CARDINAL
taxlaw-8368	878	1	211	CARDINAL
taxlaw-8368	878	2	oecd	ORG
taxlaw-8368	879	1	july 10, 2020	DATE
taxlaw-8368	880	1	212	CARDINAL
taxlaw-8368	880	2	oecd international development statistics	ORG
taxlaw-8368	880	3	2018	DATE
taxlaw-8368	880	4	1	CARDINAL
taxlaw-8368	880	5	oecd	ORG
taxlaw-8368	880	6	2019	CARDINAL
taxlaw-8368	880	7	https://perma.cc/9hz9-rwna	CARDINAL
taxlaw-8368	880	8	jun. 16, 2020	DATE
taxlaw-8368	881	1	213	CARDINAL
taxlaw-8368	881	2	bill & melinda	ORG
taxlaw-8368	882	1	july 10, 2020	DATE
taxlaw-8368	883	1	214	CARDINAL
taxlaw-8368	884	1	july 10, 2020	DATE
taxlaw-8368	884	2	bangladesh	GPE
taxlaw-8368	884	3	india	GPE
taxlaw-8368	885	1	john vidal	PERSON
taxlaw-8368	885	2	aug. 15, 2015	DATE
taxlaw-8368	886	1	215	CARDINAL
taxlaw-8368	886	2	214	CARDINAL
taxlaw-8368	887	1	long hours	TIME
taxlaw-8368	888	1	160	CARDINAL
taxlaw-8368	888	2	columbia	ORG
taxlaw-8368	889	1	oecd	ORG
taxlaw-8368	889	2	u.s.	GPE
taxlaw-8368	898	1	one	CARDINAL
taxlaw-8368	898	2	oecd	ORG
taxlaw-8368	898	3	oecd	ORG
taxlaw-8368	899	1	oecd	ORG
taxlaw-8368	899	2	oecd	ORG
taxlaw-8368	900	1	216	CARDINAL
taxlaw-8368	900	2	emma aisbett et al.	PERSON
taxlaw-8368	901	1	38	CARDINAL
taxlaw-8368	901	2	nov. 27	DATE
taxlaw-8368	901	3	2019	DATE
taxlaw-8368	902	1	danny zane et al.	PERSON
taxlaw-8368	904	1	rev	PERSON
taxlaw-8368	905	1	jan. 28	DATE
taxlaw-8368	905	2	2016	DATE
taxlaw-8368	906	1	sarah boseley	PERSON
taxlaw-8368	907	1	june 26, 2018	DATE
taxlaw-8368	908	1	217	CARDINAL
taxlaw-8368	908	2	christians & van apeldoorn	ORG
taxlaw-8368	908	3	supra	PERSON
taxlaw-8368	908	4	32	CARDINAL
taxlaw-8368	908	5	29	CARDINAL
taxlaw-8368	908	6	218	CARDINAL
taxlaw-8368	908	7	oecd	ORG
taxlaw-8368	908	8	12	CARDINAL
taxlaw-8368	908	9	24	DATE
taxlaw-8368	909	1	1471	CARDINAL
taxlaw-8368	910	1	219	CARDINAL
taxlaw-8368	910	2	42	CARDINAL
taxlaw-8368	910	3	48	DATE
taxlaw-8368	910	4	2021	CARDINAL
taxlaw-8368	910	5	161	CARDINAL
taxlaw-8368	913	1	vi	PERSON
taxlaw-8368	915	1	oecd	ORG
taxlaw-8368	915	2	one	CARDINAL
taxlaw-8368	922	1	the 20th century	DATE
taxlaw-8368	924	1	the united nations	ORG
taxlaw-8368	925	1	un	ORG
taxlaw-8368	925	2	un	ORG
taxlaw-8368	926	1	220	CARDINAL
taxlaw-8368	926	2	de wilde	ORG
taxlaw-8368	926	3	186	CARDINAL
taxlaw-8368	926	4	30	DATE
taxlaw-8368	929	1	221	CARDINAL
taxlaw-8368	929	2	un	ORG
taxlaw-8368	929	3	june 18, 2020	DATE
taxlaw-8368	929	4	mano river basin	ORG
taxlaw-8368	929	5	25 years	DATE
taxlaw-8368	929	6	un	ORG
taxlaw-8368	929	7	june 18, 2020	DATE
taxlaw-8368	930	1	162	CARDINAL
taxlaw-8368	932	1	wto	ORG
taxlaw-8368	932	2	222	CARDINAL
taxlaw-8368	932	3	u.s.	GPE
taxlaw-8368	932	4	eu	ORG
taxlaw-8368	932	5	soviet	NORP
taxlaw-8368	932	6	republics	GPE
taxlaw-8368	932	7	the twentieth century	DATE
taxlaw-8368	933	1	ussr	GPE
taxlaw-8368	934	1	ussr	GPE
taxlaw-8368	934	2	ussr	NORP
taxlaw-8368	934	3	227	CARDINAL
taxlaw-8368	934	4	eu	ORG
taxlaw-8368	934	5	eu	ORG
taxlaw-8368	935	1	uk	GPE
taxlaw-8368	935	2	eu228	DATE
taxlaw-8368	935	3	229	CARDINAL
taxlaw-8368	935	4	eu	ORG
taxlaw-8368	937	1	222	CARDINAL
taxlaw-8368	938	1	july 10, 2020	DATE
taxlaw-8368	939	1	223	CARDINAL
taxlaw-8368	940	1	martin vallespinos	PERSON
taxlaw-8368	941	1	wto	ORG
taxlaw-8368	941	2	40	CARDINAL
taxlaw-8368	943	1	93	CARDINAL
taxlaw-8368	943	2	2020	DATE
taxlaw-8368	943	3	wto	ORG
taxlaw-8368	944	1	224	CARDINAL
taxlaw-8368	944	2	european commission	ORG
taxlaw-8368	944	3	wto boeing	ORG
taxlaw-8368	944	4	eu	ORG
taxlaw-8368	944	5	u.s.	GPE
taxlaw-8368	944	6	apr. 17,	DATE
taxlaw-8368	944	7	2019	DATE
taxlaw-8368	945	1	the united states trade	ORG
taxlaw-8368	945	2	u.s.	GPE
taxlaw-8368	945	3	wto	GPE
taxlaw-8368	945	4	2020	DATE
taxlaw-8368	946	1	united states	ORG
taxlaw-8368	946	2	wto doc	PERSON
taxlaw-8368	946	3	wt/ds108/36	ORG
taxlaw-8368	946	4	mar. 17, 2006	DATE
taxlaw-8368	946	5	u.s.	GPE
taxlaw-8368	946	6	american	NORP
taxlaw-8368	946	7	united states	GPE
taxlaw-8368	946	8	wto	ORG
taxlaw-8368	946	9	(nov. 26, 2001	DATE
taxlaw-8368	947	1	225	CARDINAL
taxlaw-8368	947	2	the european union	ORG
taxlaw-8368	947	3	european union	ORG
taxlaw-8368	947	4	https://europa.eu/europeanunion/about-eu/history_en	GPE
taxlaw-8368	948	1	june 18, 2020	DATE
taxlaw-8368	949	1	226	CARDINAL
taxlaw-8368	949	2	soviet union	GPE
taxlaw-8368	950	1	brittanica	ORG
taxlaw-8368	950	2	july 27, 2020	DATE
taxlaw-8368	951	1	227	CARDINAL
taxlaw-8368	951	2	mazat	PERSON
taxlaw-8368	951	3	the soviet union	GPE
taxlaw-8368	951	4	anpec	PERSON
taxlaw-8368	951	5	2016	DATE
taxlaw-8368	952	1	michael ray	PERSON
taxlaw-8368	952	2	soviet	NORP
taxlaw-8368	953	1	brittanica	ORG
taxlaw-8368	953	2	https://perma.cc/dw4a-443j	PERSON
taxlaw-8368	954	1	228	CARDINAL
taxlaw-8368	954	2	uk	GPE
taxlaw-8368	954	3	eu	ORG
taxlaw-8368	954	4	brexit	PERSON
taxlaw-8368	954	5	june 18, 2020	DATE
taxlaw-8368	955	1	229	CARDINAL
taxlaw-8368	955	2	pablo gorondi	PERSON
taxlaw-8368	955	3	hungary	GPE
taxlaw-8368	955	4	orban	ORG
taxlaw-8368	955	5	eu	ORG
taxlaw-8368	955	6	july 27, 2019	DATE
taxlaw-8368	957	1	2021	CARDINAL
taxlaw-8368	957	2	163	CARDINAL
taxlaw-8368	957	3	five	CARDINAL
taxlaw-8368	958	1	u.s.	GPE
taxlaw-8368	958	2	congress	ORG
taxlaw-8368	958	3	231	CARDINAL
taxlaw-8368	959	1	congress	ORG
taxlaw-8368	963	1	230	CARDINAL
taxlaw-8368	963	2	irs	ORG
taxlaw-8368	963	3	july 14, 2020	DATE
taxlaw-8368	963	4	231	CARDINAL
taxlaw-8368	963	5	hee lee	PERSON
taxlaw-8368	965	1	2015	DATE
taxlaw-8368	966	1	232	CARDINAL
taxlaw-8368	966	2	u.s.	GPE
taxlaw-8368	966	3	2018	DATE
taxlaw-8368	969	1	233	CARDINAL
taxlaw-8368	969	2	henry ordower	PERSON
taxlaw-8368	969	3	23	CARDINAL
taxlaw-8368	969	4	fla	GPE
taxlaw-8368	970	1	625	CARDINAL
taxlaw-8368	970	2	630	CARDINAL
taxlaw-8368	970	3	2020	DATE
taxlaw-8368	971	1	david a. weisbach	PERSON
taxlaw-8368	971	2	jacob nusim	PERSON
taxlaw-8368	971	3	113	CARDINAL
taxlaw-8368	971	4	yale l. j. 955	PERSON
taxlaw-8368	971	5	2004	DATE
taxlaw-8368	971	6	sara sternberg greene	PERSON
taxlaw-8368	971	7	88	CARDINAL
taxlaw-8368	972	1	l. rev	PERSON
taxlaw-8368	973	1	515	CARDINAL
taxlaw-8368	973	2	2013	DATE
taxlaw-8368	974	1	234	CARDINAL
taxlaw-8368	975	1	1400z-2	CARDINAL
taxlaw-8368	976	1	u.s.	GPE
taxlaw-8368	976	2	house of representatives	ORG
taxlaw-8368	976	3	mnuchin	PERSON
taxlaw-8368	976	4	today	DATE
taxlaw-8368	977	1	june 24, 2020	DATE
taxlaw-8368	978	1	brett theodos	PERSON
taxlaw-8368	978	2	jorge gonzalez & brady meixwell	ORG
taxlaw-8368	979	1	four	CARDINAL
taxlaw-8368	979	2	june 17, 2020	DATE
taxlaw-8368	981	1	164	CARDINAL
taxlaw-8368	994	1	u.s.	GPE
taxlaw-8368	994	2	235	CARDINAL
taxlaw-8368	995	1	33	CARDINAL
taxlaw-8368	995	2	375	CARDINAL
taxlaw-8368	996	1	236	CARDINAL
taxlaw-8368	997	1	318	CARDINAL
taxlaw-8368	1000	1	237	CARDINAL
taxlaw-8368	1000	2	u.s.	GPE
taxlaw-8368	1002	1	701	CARDINAL
taxlaw-8368	1003	1	1361	CARDINAL
taxlaw-8368	1006	1	301.7701-3	CARDINAL
taxlaw-8368	1008	1	henry ordower	PERSON
taxlaw-8368	1008	2	71	CARDINAL
taxlaw-8368	1008	3	int’l 993	PRODUCT
taxlaw-8368	1008	4	sept. 9, 2013	DATE
taxlaw-8368	1011	1	851	CARDINAL
taxlaw-8368	1012	1	857	CARDINAL
taxlaw-8368	1013	1	2021	CARDINAL
taxlaw-8368	1013	2	165	CARDINAL
taxlaw-8368	1013	3	u.s.	GPE
taxlaw-8368	1013	4	the securities and exchange commission.239 vii.	ORG
taxlaw-8368	1014	1	one	CARDINAL
taxlaw-8368	1022	1	the 21st century	DATE
taxlaw-8368	1023	1	covid-19	PERSON
taxlaw-8368	1023	2	240	CARDINAL
taxlaw-8368	1023	3	241	CARDINAL
taxlaw-8368	1024	1	238	CARDINAL
taxlaw-8368	1024	2	lisa weaver	PERSON
taxlaw-8368	1024	3	ifrs—10	NORP
taxlaw-8368	1024	4	dec. 3, 2014	DATE
taxlaw-8368	1024	5	20transition%20to%20international%20financial,reporting%20in%20the%20last%20decade	DATE
taxlaw-8368	1026	1	239	CARDINAL
taxlaw-8368	1026	2	sec	ORG
taxlaw-8368	1026	3	aicpa	ORG
taxlaw-8368	1026	4	aug. 27, 2008	DATE
taxlaw-8368	1027	1	240	CARDINAL
taxlaw-8368	1027	2	claire matthews	PERSON
taxlaw-8368	1027	3	mcdonald	ORG
taxlaw-8368	1027	4	(nov. 5, 2014	DATE
taxlaw-8368	1028	1	sean galea	PERSON
taxlaw-8368	1028	2	june 29, 2020	DATE
taxlaw-8368	1029	1	241	CARDINAL
taxlaw-8368	1029	2	pamela engel & ellen loanes	ORG
taxlaw-8368	1029	3	9/11	DATE
taxlaw-8368	1029	4	18 years ago	DATE
taxlaw-8368	1030	1	sept. 10, 2019	DATE
taxlaw-8368	1030	2	pan am	PRODUCT
taxlaw-8368	1030	3	103	CARDINAL
taxlaw-8368	1030	4	fbi	ORG
taxlaw-8368	1030	5	june 23, 2020	DATE
taxlaw-8368	1030	6	simon burton	PERSON
taxlaw-8368	1030	7	50	CARDINAL
taxlaw-8368	1030	8	munich	GPE
taxlaw-8368	1030	9	1972	DATE
taxlaw-8368	1030	10	2, 2010	DATE
taxlaw-8368	1032	1	242	CARDINAL
taxlaw-8368	1034	1	nat’l intelligence	GPE
taxlaw-8368	1034	2	russian	NORP
taxlaw-8368	1034	3	u.s.	GPE
taxlaw-8368	1034	4	2017	CARDINAL
taxlaw-8368	1034	5	joshua kurlantzick	PERSON
taxlaw-8368	1034	6	china	GPE
taxlaw-8368	1034	7	taiwan	GPE
taxlaw-8368	1035	1	nov. 7	DATE
taxlaw-8368	1035	2	2019	DATE
taxlaw-8368	1036	1	166	CARDINAL
taxlaw-8368	1036	2	columbia	ORG
taxlaw-8368	1036	3	oecd	ORG
taxlaw-8368	1036	4	243	CARDINAL
taxlaw-8368	1036	5	eu	ORG
taxlaw-8368	1036	6	u.s.	GPE
taxlaw-8368	1040	1	oecd	ORG
taxlaw-8368	1042	1	oecd	ORG
taxlaw-8368	1049	1	oecd	ORG
taxlaw-8368	1050	1	oecd	ORG
taxlaw-8368	1051	1	netherlands	GPE
taxlaw-8368	1051	2	germany	GPE
taxlaw-8368	1051	3	ireland	GPE
taxlaw-8368	1051	4	germany	GPE
taxlaw-8368	1051	5	irish	NORP
taxlaw-8368	1051	6	only 12.5 percent	PERCENT
taxlaw-8368	1052	1	u.s.	GPE
taxlaw-8368	1052	2	248	CARDINAL
taxlaw-8368	1052	3	u.s.	GPE
taxlaw-8368	1053	1	249	CARDINAL
taxlaw-8368	1053	2	243	CARDINAL
taxlaw-8368	1053	3	244	CARDINAL
taxlaw-8368	1053	4	eu	ORG
taxlaw-8368	1053	5	15	CARDINAL
taxlaw-8368	1054	1	245	CARDINAL
taxlaw-8368	1054	2	6038d	DATE
taxlaw-8368	1054	3	u.s.	GPE
taxlaw-8368	1055	1	246	CARDINAL
taxlaw-8368	1055	2	oecd/g20	ORG
taxlaw-8368	1055	3	122	CARDINAL
taxlaw-8368	1055	4	26	CARDINAL
taxlaw-8368	1056	1	247	CARDINAL
taxlaw-8368	1056	2	86th	ORDINAL
taxlaw-8368	1056	3	feb. 16	DATE
taxlaw-8368	1056	4	2016	DATE
taxlaw-8368	1056	5	ian black	PERSON
taxlaw-8368	1056	6	syrian	NORP
taxlaw-8368	1056	7	2016	DATE
taxlaw-8368	1057	1	248	CARDINAL
taxlaw-8368	1059	1	249	CARDINAL
taxlaw-8368	1061	1	2021	CARDINAL
taxlaw-8368	1061	2	167	CARDINAL
taxlaw-8368	1064	1	ireland	GPE
taxlaw-8368	1064	2	254	CARDINAL
taxlaw-8368	1064	3	two	CARDINAL
taxlaw-8368	1065	1	one	CARDINAL
taxlaw-8368	1067	1	second	ORDINAL
taxlaw-8368	1072	1	covid-19	PRODUCT
taxlaw-8368	1072	2	250	CARDINAL
taxlaw-8368	1072	3	1	CARDINAL
taxlaw-8368	1072	4	98	CARDINAL
taxlaw-8368	1072	5	20	CARDINAL
taxlaw-8368	1073	1	251	CARDINAL
taxlaw-8368	1073	2	16	CARDINAL
taxlaw-8368	1073	3	22	CARDINAL
taxlaw-8368	1073	4	$10 billion	MONEY
taxlaw-8368	1074	1	252	CARDINAL
taxlaw-8368	1074	2	irs	ORG
taxlaw-8368	1075	1	/fz5p-tnz3	PERSON
taxlaw-8368	1075	2	july 10, 2020	DATE
taxlaw-8368	1075	3	2011	DATE
taxlaw-8368	1075	4	2012	DATE
taxlaw-8368	1075	5	2013	DATE
taxlaw-8368	1075	6	$441 billion	MONEY
taxlaw-8368	1075	7	frank j. bevvino & robert a. page	PERSON
taxlaw-8368	1075	8	167	CARDINAL
taxlaw-8368	1076	1	991	CARDINAL
taxlaw-8368	1076	2	2020	DATE
taxlaw-8368	1077	1	253	CARDINAL
taxlaw-8368	1077	2	kimberly a. clausing	PERSON
taxlaw-8368	1077	3	the united states	GPE
taxlaw-8368	1077	4	jun. 17	DATE
taxlaw-8368	1077	5	2016	DATE
taxlaw-8368	1078	1	devereux et al.	PERSON
taxlaw-8368	1078	2	16	CARDINAL
taxlaw-8368	1078	3	22	CARDINAL
taxlaw-8368	1079	1	254	CARDINAL
taxlaw-8368	1079	2	ireland	GPE
taxlaw-8368	1079	3	12.5 percent	PERCENT
taxlaw-8368	1079	4	european	NORP
taxlaw-8368	1080	1	ireland	GPE
taxlaw-8368	1080	2	https://perma	NORP
taxlaw-8368	1080	3	july 10, 2020	DATE
taxlaw-8368	1080	4	tom bergin	PERSON
taxlaw-8368	1080	5	reuters	ORG
taxlaw-8368	1080	6	oct. 15, 2012	DATE
taxlaw-8368	1081	1	yun chee	PERSON
taxlaw-8368	1081	2	eu	ORG
taxlaw-8368	1081	3	$14 billion	MONEY
taxlaw-8368	1081	4	irish	NORP
taxlaw-8368	1081	5	reuters	ORG
taxlaw-8368	1081	6	sept. 18	DATE
taxlaw-8368	1081	7	2019	DATE
taxlaw-8368	1083	1	255	CARDINAL
taxlaw-8368	1083	2	2	CARDINAL
taxlaw-8368	1083	3	oecd	ORG
taxlaw-8368	1083	4	101	CARDINAL
taxlaw-8368	1083	5	int’l 1724	PERSON
taxlaw-8368	1083	6	mar. 29	DATE
taxlaw-8368	1083	7	2021	CARDINAL
taxlaw-8368	1084	1	168	CARDINAL
taxlaw-8368	1084	2	columbia	ORG
taxlaw-8368	1092	1	today	DATE
taxlaw-8368	1099	1	one	CARDINAL
taxlaw-8368	1100	1	256	CARDINAL
taxlaw-8368	1100	2	nathaniel hendren	PERSON
taxlaw-8368	1100	3	ben sprung-keyser	PERSON
taxlaw-8368	1100	4	135	CARDINAL
taxlaw-8368	1100	5	q. j. econ	PERSON
taxlaw-8368	1101	1	1209	CARDINAL
taxlaw-8368	1101	2	2020	DATE
taxlaw-8368	1102	1	257	CARDINAL
taxlaw-8368	1102	2	u.s.	GPE
taxlaw-8368	1102	3	1997	DATE
taxlaw-8368	1102	4	u.s.	GPE
taxlaw-8368	1104	1	henry ordower	PERSON
taxlaw-8368	1104	2	7	CARDINAL
taxlaw-8368	1104	3	davis	PERSON
taxlaw-8368	1105	1	l. j. 323	PERSON
taxlaw-8368	1105	2	362-63	CARDINAL
taxlaw-8368	1105	3	2007	DATE
taxlaw-8368	1105	4	joe maxwell	PERSON
taxlaw-8368	1105	5	ron tannenbaum	PERSON
taxlaw-8368	1106	1	aima	ORG
taxlaw-8368	1106	2	nov. 30, 2020	DATE
taxlaw-8368	1107	1	https:/perma.cc/5fu8-9llc	CARDINAL
taxlaw-8368	1108	1	2021	CARDINAL
taxlaw-8368	1108	2	169	CARDINAL
taxlaw-8368	1108	3	two	CARDINAL
taxlaw-8368	1109	1	first	ORDINAL
taxlaw-8368	1109	2	the preceding year	DATE
taxlaw-8368	1112	1	second	ORDINAL
taxlaw-8368	1112	2	healthcare	ORG
taxlaw-8368	1113	1	un	ORG
taxlaw-8368	1113	2	first	ORDINAL
taxlaw-8368	1124	1	one	CARDINAL
taxlaw-8368	1125	1	258	CARDINAL
taxlaw-8368	1125	2	2	CARDINAL
taxlaw-8368	1125	3	zero	CARDINAL
taxlaw-8368	1125	4	un	ORG
taxlaw-8368	1126	1	july 10, 2020	DATE
taxlaw-8368	1126	2	17	CARDINAL
taxlaw-8368	1126	3	un	ORG
taxlaw-8368	1126	4	june 23, 2020	DATE
taxlaw-8368	1127	1	259	CARDINAL
taxlaw-8368	1127	2	samuel	PERSON
taxlaw-8368	1127	3	one	CARDINAL
taxlaw-8368	1127	4	vox	PERSON
taxlaw-8368	1127	5	feb. 19, 2020	DATE
taxlaw-8368	1129	1	260	CARDINAL
taxlaw-8368	1130	1	l. 116-136	PERSON
taxlaw-8368	1130	2	134	CARDINAL
taxlaw-8368	1131	1	281	CARDINAL
taxlaw-8368	1131	2	u.s.	GPE
taxlaw-8368	1131	3	170	CARDINAL
taxlaw-8368	1131	4	columbia journal of tax	ORG
taxlaw-8368	1132	1	u.s.	GPE
taxlaw-8368	1132	2	u.s.	GPE
taxlaw-8368	1132	3	democratic	NORP
taxlaw-8368	1132	4	andrew yang	PERSON
taxlaw-8368	1132	5	ubi	ORG
taxlaw-8368	1135	1	two	CARDINAL
taxlaw-8368	1135	2	two	CARDINAL
taxlaw-8368	1135	3	ubi	ORG
taxlaw-8368	1141	1	2021	CARDINAL
taxlaw-8368	1142	1	l. 116-260	PERSON
taxlaw-8368	1142	2	134	CARDINAL
taxlaw-8368	1143	1	709	CARDINAL
taxlaw-8368	1143	2	u.s.	GPE
taxlaw-8368	1143	3	american	NORP
taxlaw-8368	1143	4	2021	CARDINAL
taxlaw-8368	1144	1	117	CARDINAL
taxlaw-8368	1144	2	135	CARDINAL
taxlaw-8368	1144	3	4	CARDINAL
taxlaw-8368	1145	1	u.s.	GPE
taxlaw-8368	1146	1	261	CARDINAL
taxlaw-8368	1146	2	1200	MONEY
taxlaw-8368	1146	3	500	MONEY
taxlaw-8368	1146	4	75,000	MONEY
taxlaw-8368	1146	5	two	CARDINAL
taxlaw-8368	1147	1	section 2201	LAW
taxlaw-8368	1148	1	6428	DATE
taxlaw-8368	1149	1	262	CARDINAL
taxlaw-8368	1149	2	matt stevens	PERSON
taxlaw-8368	1149	3	isabella grullón paz	PERSON
taxlaw-8368	1149	4	andrew yang	PERSON
taxlaw-8368	1149	5	1,000	MONEY
taxlaw-8368	1150	1	n.y.	GPE
taxlaw-8368	1150	2	mar. 18, 2020	DATE
taxlaw-8368	1152	1	263	CARDINAL
taxlaw-8368	1152	2	ari glogower & clint wallace	ORG
taxlaw-8368	1152	3	ohio	GPE
taxlaw-8368	1153	1	443	CARDINAL
taxlaw-8368	1153	2	2017	DATE
taxlaw-8368	1154	1	usman chohan	PERSON
taxlaw-8368	1154	2	aug. 2017	DATE
taxlaw-8368	1155	1	isabel ortiz	PERSON
taxlaw-8368	1155	2	ilo	ORG
taxlaw-8368	1155	3	62	CARDINAL
taxlaw-8368	1155	4	2018	DATE
taxlaw-8368	1156	1	264	CARDINAL
taxlaw-8368	1156	2	donna lu	PERSON
taxlaw-8368	1156	3	2020	DATE
taxlaw-8368	1157	1	samuel	PERSON
taxlaw-8368	1157	2	supra	PERSON
taxlaw-8368	1157	3	259	CARDINAL
taxlaw-8368	1157	4	265	CARDINAL
taxlaw-8368	1158	1	37	CARDINAL
taxlaw-8368	1158	2	112	CARDINAL
taxlaw-8368	1158	3	2021	CARDINAL
taxlaw-8368	1158	4	171	CARDINAL