id	sid	eid	entity	type
taxlaw-8979	1	1	panama	GPE
taxlaw-8979	1	2	arthur cockfield	ORG
taxlaw-8979	1	3	panama	GPE
taxlaw-8979	1	4	three	CARDINAL
taxlaw-8979	2	1	millions	CARDINAL
taxlaw-8979	9	1	i. introduction	PERSON
taxlaw-8979	10	1	46 ii	CARDINAL
taxlaw-8979	11	1	privileging	PERSON
taxlaw-8979	11	2	48	CARDINAL
taxlaw-8979	11	3	49	CARDINAL
taxlaw-8979	12	1	51	CARDINAL
taxlaw-8979	12	2	c. millionaire	GPE
taxlaw-8979	12	3	54	CARDINAL
taxlaw-8979	12	4	d. multinational	ORG
taxlaw-8979	12	5	59	CARDINAL
taxlaw-8979	13	1	63	CARDINAL
taxlaw-8979	13	2	63	CARDINAL
taxlaw-8979	13	3	64	CARDINAL
taxlaw-8979	13	4	65	CARDINAL
taxlaw-8979	13	5	67	CARDINAL
taxlaw-8979	13	6	d.	NORP
taxlaw-8979	14	1	69	CARDINAL
taxlaw-8979	15	1	69 a.	PERSON
taxlaw-8979	15	2	69	CARDINAL
taxlaw-8979	15	3	70 	PERCENT
taxlaw-8979	15	4	dean	PERSON
taxlaw-8979	15	5	canada	GPE
taxlaw-8979	16	1	may 30, 2021	DATE
taxlaw-8979	16	2	annual	DATE
taxlaw-8979	16	3	chicago	GPE
taxlaw-8979	18	1	juakatha karunakaran	PERSON
taxlaw-8979	18	2	sunny brar	PERSON
taxlaw-8979	18	3	caine chapman	PERSON
taxlaw-8979	18	4	jd	PERSON
taxlaw-8979	20	1	columbia journal of tax law	ORG
taxlaw-8979	21	1	13:45 46	CARDINAL
taxlaw-8979	22	1	71	CARDINAL
taxlaw-8979	22	2	d.	NORP
taxlaw-8979	23	1	73	CARDINAL
taxlaw-8979	24	1	74	CARDINAL
taxlaw-8979	25	1	75	CARDINAL
taxlaw-8979	25	2	latestagecapitalism repost	PERSON
taxlaw-8979	25	3	january 30	DATE
taxlaw-8979	25	4	2021	CARDINAL
taxlaw-8979	25	5	panama	GPE
taxlaw-8979	25	6	colin taylor @colsbols1 i. introduction	PERSON
taxlaw-8979	25	7	panama	GPE
taxlaw-8979	25	8	three	CARDINAL
taxlaw-8979	25	9	millions	CARDINAL
taxlaw-8979	26	1	0.01%	PERCENT
taxlaw-8979	26	2	1	CARDINAL
taxlaw-8979	26	3	panama	GPE
taxlaw-8979	26	4	jan 30,	DATE
taxlaw-8979	26	5	2021	DATE
taxlaw-8979	26	6	2	CARDINAL
taxlaw-8979	26	7	gerard ryle et al	PERSON
taxlaw-8979	26	8	int’l consortium	ORG
taxlaw-8979	26	9	apr. 2, 2013	DATE
taxlaw-8979	28	1	arthur j. cockfield	PERSON
taxlaw-8979	28	2	18	CARDINAL
taxlaw-8979	28	3	fla	GPE
taxlaw-8979	29	1	483	CARDINAL
taxlaw-8979	29	2	2016	DATE
taxlaw-8979	29	3	tax haven	ORG
taxlaw-8979	30	1	hereinafter cockfield	PERSON
taxlaw-8979	30	2	oei & diane m. ring	ORG
taxlaw-8979	30	3	65	CARDINAL
taxlaw-8979	30	4	ucla l. rev	PERSON
taxlaw-8979	30	5	532	CARDINAL
taxlaw-8979	30	6	2018	DATE
taxlaw-8979	30	7	s. del mundo	PERSON
taxlaw-8979	30	8	panama	GPE
taxlaw-8979	30	9	40 nw	QUANTITY
taxlaw-8979	30	10	j. int’l l. &	ORG
taxlaw-8979	31	1	87	CARDINAL
taxlaw-8979	31	2	2019	DATE
taxlaw-8979	31	3	panama	GPE
taxlaw-8979	31	4	&	ORG
taxlaw-8979	31	5	michael hudson	PERSON
taxlaw-8979	31	6	five years later	DATE
taxlaw-8979	31	7	panama	GPE
taxlaw-8979	31	8	int’l consortium	ORG
taxlaw-8979	31	9	apr. 3	DATE
taxlaw-8979	31	10	2021	DATE
taxlaw-8979	31	11	panama	GPE
taxlaw-8979	32	1	panama	GPE
taxlaw-8979	32	2	2016	DATE
taxlaw-8979	33	1	tax haven	ORG
taxlaw-8979	33	2	2013	DATE
taxlaw-8979	33	3	2017	CARDINAL
taxlaw-8979	33	4	2021	CARDINAL
taxlaw-8979	34	1	3	CARDINAL
taxlaw-8979	34	2	nicholas shaxson	PERSON
taxlaw-8979	34	3	56	CARDINAL
taxlaw-8979	34	4	sept. 2019	DATE
taxlaw-8979	34	5	7	DATE
taxlaw-8979	35	1	4	CARDINAL
taxlaw-8979	35	2	deborah hardoon	PERSON
taxlaw-8979	35	3	sophia ayele & ricardo fuentes-nieva	ORG
taxlaw-8979	35	4	the 1%	PERCENT
taxlaw-8979	35	5	jan. 18	DATE
taxlaw-8979	35	6	2016	DATE
taxlaw-8979	35	7	1%	PERCENT
taxlaw-8979	36	1	21	CARDINAL
taxlaw-8979	36	2	34	CARDINAL
taxlaw-8979	36	3	2021	CARDINAL
taxlaw-8979	36	4	panama	GPE
taxlaw-8979	36	5	47	DATE
taxlaw-8979	36	6	havens.5	DATE
taxlaw-8979	37	1	the last quarter-century	DATE
taxlaw-8979	37	2	the united states	GPE
taxlaw-8979	37	3	5%	PERCENT
taxlaw-8979	37	4	american	NORP
taxlaw-8979	37	5	61%	PERCENT
taxlaw-8979	37	6	1971	DATE
taxlaw-8979	37	7	51%	PERCENT
taxlaw-8979	37	8	2019.8	CARDINAL
taxlaw-8979	39	1	5	CARDINAL
taxlaw-8979	39	2	matthew collin	PERSON
taxlaw-8979	39	3	brookings inst	PERSON
taxlaw-8979	39	4	156	CARDINAL
taxlaw-8979	39	5	2021	DATE
taxlaw-8979	41	1	6	CARDINAL
taxlaw-8979	41	2	u.s. s.	GPE
taxlaw-8979	43	1	sec	ORG
taxlaw-8979	44	1	2006	DATE
taxlaw-8979	46	1	dmitry gololobov	ORG
taxlaw-8979	46	2	28	CARDINAL
taxlaw-8979	47	1	j. int’l l. 711	PERSON
taxlaw-8979	47	2	2007	DATE
taxlaw-8979	47	3	jeffery simser	PERSON
taxlaw-8979	47	4	11	CARDINAL
taxlaw-8979	47	5	j. money	PERSON
taxlaw-8979	47	6	123	CARDINAL
taxlaw-8979	47	7	2008	DATE
taxlaw-8979	47	8	douglas j. workman	PERSON
taxlaw-8979	47	9	73	CARDINAL
taxlaw-8979	47	10	j. crim	PERSON
taxlaw-8979	48	1	l. &	ORG
taxlaw-8979	48	2	675	CARDINAL
taxlaw-8979	48	3	1982	DATE
taxlaw-8979	50	1	the last forty years	DATE
taxlaw-8979	50	2	10%	PERCENT
taxlaw-8979	52	1	thomas piketty	PERSON
taxlaw-8979	52	2	the twenty-first century	DATE
taxlaw-8979	52	3	arthur goldhammer	PERSON
taxlaw-8979	52	4	trans.	GPE
taxlaw-8979	52	5	2014	DATE
taxlaw-8979	52	6	2012	DATE
taxlaw-8979	52	7	28	CARDINAL
taxlaw-8979	52	8	8	CARDINAL
taxlaw-8979	53	1	juliana menasce	ORG
taxlaw-8979	53	2	horowitz et al.	PERSON
taxlaw-8979	54	1	2020	DATE
taxlaw-8979	54	2	https://www.pewresearch.org/social-trends/2020/01/09/trends-in-income-and-wealth-inequality/	PERSON
taxlaw-8979	55	1	u.s.	GPE
taxlaw-8979	57	1	9	CARDINAL
taxlaw-8979	57	2	arthur j. cockfield	PERSON
taxlaw-8979	57	3	54	CARDINAL
taxlaw-8979	58	1	j. int’l l. 223	PERSON
taxlaw-8979	58	2	236	CARDINAL
taxlaw-8979	58	3	2018	DATE
taxlaw-8979	60	1	10	CARDINAL
taxlaw-8979	61	1	inst	PERSON
taxlaw-8979	61	2	2021	CARDINAL
taxlaw-8979	61	3	2021	CARDINAL
taxlaw-8979	61	4	23	CARDINAL
taxlaw-8979	61	5	covid-19	PRODUCT
taxlaw-8979	61	6	2020	DATE
taxlaw-8979	62	1	11	CARDINAL
taxlaw-8979	62	2	reuven s. avi-yonah	PERSON
taxlaw-8979	62	3	113	CARDINAL
taxlaw-8979	63	1	l. rev	PERSON
taxlaw-8979	63	2	1573	DATE
taxlaw-8979	63	3	2000	DATE
taxlaw-8979	63	4	miranda stewart	PERSON
taxlaw-8979	63	5	44	CARDINAL
taxlaw-8979	64	1	int’l l. j. 139	PERSON
taxlaw-8979	64	2	2003	DATE
taxlaw-8979	64	3	18	CARDINAL
taxlaw-8979	64	4	l. 1 (	ORG
taxlaw-8979	64	5	2017	CARDINAL
taxlaw-8979	65	1	https://www7.tau.ac.il/ojs/index.php/til/article/view/1474 columbia	ORG
taxlaw-8979	66	1	13:45 48	CARDINAL
taxlaw-8979	71	1	privileging	PERSON
taxlaw-8979	71	2	the late 2000s	DATE
taxlaw-8979	71	3	u.s.	GPE
taxlaw-8979	72	1	the u.s. senate	ORG
taxlaw-8979	72	2	2008	DATE
taxlaw-8979	72	3	u.s.	GPE
taxlaw-8979	72	4	ubs bank	ORG
taxlaw-8979	72	5	geneva	GPE
taxlaw-8979	72	6	switzerland.14	GPE
taxlaw-8979	72	7	2012	DATE
taxlaw-8979	72	8	washington	GPE
taxlaw-8979	73	1	millions	CARDINAL
taxlaw-8979	74	1	12	CARDINAL
taxlaw-8979	75	1	1712	CARDINAL
taxlaw-8979	76	1	2019	DATE
taxlaw-8979	77	1	13	CARDINAL
taxlaw-8979	77	2	the united states	GPE
taxlaw-8979	77	3	u.s.	GPE
taxlaw-8979	79	1	61(a	CARDINAL
taxlaw-8979	81	1	11	CARDINAL
taxlaw-8979	83	1	more than $100,000	MONEY
taxlaw-8979	83	2	500,000	MONEY
taxlaw-8979	83	3	more than 5 years	DATE
taxlaw-8979	84	1	1970	DATE
taxlaw-8979	84	2	31	DATE
taxlaw-8979	85	1	5311	DATE
taxlaw-8979	85	2	2018	DATE
taxlaw-8979	86	1	u.s.	GPE
taxlaw-8979	86	2	the united states	GPE
taxlaw-8979	86	3	one year	DATE
taxlaw-8979	86	4	up to 50%	PERCENT
taxlaw-8979	87	1	two years	DATE
taxlaw-8979	87	2	100%	PERCENT
taxlaw-8979	88	1	31 u.s.c	QUANTITY
taxlaw-8979	89	1	5321	CARDINAL
taxlaw-8979	89	2	2018	DATE
taxlaw-8979	90	1	14	CARDINAL
taxlaw-8979	90	2	n.y.	GPE
taxlaw-8979	90	3	july 31, 2009	DATE
taxlaw-8979	91	1	6	CARDINAL
taxlaw-8979	91	2	1	CARDINAL
taxlaw-8979	91	3	americans	NORP
taxlaw-8979	91	4	between $40 and $70 billion	MONEY
taxlaw-8979	91	5	u.s.	GPE
taxlaw-8979	91	6	each year	DATE
taxlaw-8979	91	7	u.s.	GPE
taxlaw-8979	91	8	gov’t accountability office	ORG
taxlaw-8979	91	9	gao-13-318	ORG
taxlaw-8979	91	10	irs	ORG
taxlaw-8979	91	11	billions of dollars	MONEY
taxlaw-8979	91	12	1	CARDINAL
taxlaw-8979	91	13	2013	DATE
taxlaw-8979	91	14	u.s.	GPE
taxlaw-8979	91	15	s.	PERSON
taxlaw-8979	93	1	sec	ORG
taxlaw-8979	94	1	110th	ORDINAL
taxlaw-8979	95	1	2008	DATE
taxlaw-8979	95	2	$100 billion	MONEY
taxlaw-8979	95	3	annual	DATE
taxlaw-8979	96	1	15	CARDINAL
taxlaw-8979	96	2	2007	DATE
taxlaw-8979	96	3	liechtenstein	GPE
taxlaw-8979	97	1	mark landler	PERSON
taxlaw-8979	97	2	liechtenstein	ORG
taxlaw-8979	97	3	n.y.	GPE
taxlaw-8979	97	4	mar. 13, 2008	DATE
taxlaw-8979	97	5	c3	ORG
taxlaw-8979	98	1	2021	CARDINAL
taxlaw-8979	98	2	panama	GPE
taxlaw-8979	98	3	49	DATE
taxlaw-8979	98	4	first	ORDINAL
taxlaw-8979	98	5	april 2013	DATE
taxlaw-8979	98	6	2.5 million	CARDINAL
taxlaw-8979	98	7	70,000	CARDINAL
taxlaw-8979	98	8	260	CARDINAL
taxlaw-8979	98	9	more than 160	CARDINAL
taxlaw-8979	98	10	u.s.	GPE
taxlaw-8979	98	11	2010.17	CARDINAL
taxlaw-8979	99	1	first	ORDINAL
taxlaw-8979	100	1	first	ORDINAL
taxlaw-8979	100	2	600	CARDINAL
taxlaw-8979	100	3	117	CARDINAL
taxlaw-8979	100	4	hundreds	CARDINAL
taxlaw-8979	100	5	a.	PERSON
taxlaw-8979	101	1	thirty	CARDINAL
taxlaw-8979	103	1	16	CARDINAL
taxlaw-8979	103	2	2	CARDINAL
taxlaw-8979	103	3	17	CARDINAL
taxlaw-8979	104	1	third	ORDINAL
taxlaw-8979	105	1	the tax haven data	ORG
taxlaw-8979	106	1	panama	GPE
taxlaw-8979	107	1	20	CARDINAL
taxlaw-8979	107	2	michael hudson	PERSON
taxlaw-8979	107	3	panama	GPE
taxlaw-8979	107	4	pulitzer prize	WORK_OF_ART
taxlaw-8979	107	5	int’l consortium	ORG
taxlaw-8979	107	6	2017	CARDINAL
taxlaw-8979	109	1	600	CARDINAL
taxlaw-8979	110	1	debbie cenziper et	PERSON
taxlaw-8979	111	1	oct. 4	DATE
taxlaw-8979	111	2	2021	DATE
taxlaw-8979	114	1	21	CARDINAL
taxlaw-8979	114	2	oecd	ORG
taxlaw-8979	119	1	oecd	ORG
taxlaw-8979	119	2	26–30	CARDINAL
taxlaw-8979	119	3	1998	DATE
taxlaw-8979	120	1	oecd	ORG
taxlaw-8979	120	2	oecd	ORG
taxlaw-8979	120	3	2009	DATE
taxlaw-8979	121	1	22	CARDINAL
taxlaw-8979	121	2	oecd	ORG
taxlaw-8979	122	1	int’l org	LOC
taxlaw-8979	124	1	2009	DATE
taxlaw-8979	125	1	13:45 50	CARDINAL
taxlaw-8979	128	1	u.s.	GPE
taxlaw-8979	128	2	half	CARDINAL
taxlaw-8979	128	3	u.s.	GPE
taxlaw-8979	128	4	oecd	ORG
taxlaw-8979	128	5	the united states	GPE
taxlaw-8979	131	1	the university of luxembourg	ORG
taxlaw-8979	131	2	the university of west indies	ORG
taxlaw-8979	131	3	2009	DATE
taxlaw-8979	134	1	23	CARDINAL
taxlaw-8979	134	2	chris william sanchirico	PERSON
taxlaw-8979	134	3	u.s.	GPE
taxlaw-8979	134	4	jan. 22, 2020	DATE
taxlaw-8979	135	1	u.s.	GPE
taxlaw-8979	135	2	u.s.	GPE
taxlaw-8979	136	1	canadian	NORP
taxlaw-8979	136	2	one	CARDINAL
taxlaw-8979	136	3	two	CARDINAL
taxlaw-8979	138	1	1985	DATE
taxlaw-8979	138	2	c. 1	GPE
taxlaw-8979	138	3	s. 95(1)(a	PERSON
taxlaw-8979	139	1	24	CARDINAL
taxlaw-8979	140	1	2012	DATE
taxlaw-8979	142	1	25	CARDINAL
taxlaw-8979	142	2	31	CARDINAL
taxlaw-8979	143	1	1010	CARDINAL
taxlaw-8979	143	2	1020	DATE
taxlaw-8979	143	3	1023	DATE
taxlaw-8979	143	4	1024	DATE
taxlaw-8979	143	5	1026	CARDINAL
taxlaw-8979	143	6	2021	CARDINAL
taxlaw-8979	144	1	richard gordon & andrew	PERSON
taxlaw-8979	144	2	p. morriss	PERSON
taxlaw-8979	144	3	37	CARDINAL
taxlaw-8979	144	4	int’l &	ORG
taxlaw-8979	145	1	l. rev	PERSON
taxlaw-8979	145	2	1 (2014	DATE
taxlaw-8979	146	1	26	CARDINAL
taxlaw-8979	146	2	nicholas shaxson	PERSON
taxlaw-8979	146	3	2011	DATE
taxlaw-8979	146	4	cockfield	GPE
taxlaw-8979	146	5	2	CARDINAL
taxlaw-8979	146	6	519	CARDINAL
taxlaw-8979	147	1	27	CARDINAL
taxlaw-8979	147	2	the university of west indies	ORG
taxlaw-8979	147	3	cave hill	FAC
taxlaw-8979	147	4	barbados	GPE
taxlaw-8979	149	1	european	NORP
taxlaw-8979	149	2	switzerland	GPE
taxlaw-8979	149	3	steven dean & attiva waris	ORG
taxlaw-8979	149	4	ten	CARDINAL
taxlaw-8979	149	5	70	CARDINAL
taxlaw-8979	149	6	1657	CARDINAL
taxlaw-8979	149	7	2021	CARDINAL
taxlaw-8979	150	1	2021	CARDINAL
taxlaw-8979	150	2	panama	GPE
taxlaw-8979	150	3	51	CARDINAL
taxlaw-8979	150	4	10%	PERCENT
taxlaw-8979	150	5	the past fifty years	DATE
taxlaw-8979	150	6	2000	DATE
taxlaw-8979	150	7	u.s.	GPE
taxlaw-8979	150	8	1%—have	CARDINAL
taxlaw-8979	151	1	world war ii	EVENT
taxlaw-8979	151	2	u.s.	GPE
taxlaw-8979	151	3	1970s.32	CARDINAL
taxlaw-8979	153	1	netherlands	GPE
taxlaw-8979	153	2	wages.33	GPE
taxlaw-8979	153	3	dutch	NORP
taxlaw-8979	153	4	netherlands	GPE
taxlaw-8979	153	5	oecd	ORG
taxlaw-8979	154	1	2017	CARDINAL
taxlaw-8979	154	2	three	CARDINAL
taxlaw-8979	156	1	tax haven bank	ORG
taxlaw-8979	156	2	28	CARDINAL
taxlaw-8979	156	3	7	CARDINAL
taxlaw-8979	156	4	29	CARDINAL
taxlaw-8979	156	5	cockfield	GPE
taxlaw-8979	156	6	9	CARDINAL
taxlaw-8979	156	7	30	CARDINAL
taxlaw-8979	156	8	horowitz et al.	PERSON
taxlaw-8979	156	9	8	CARDINAL
taxlaw-8979	156	10	7	CARDINAL
taxlaw-8979	156	11	32	CARDINAL
taxlaw-8979	156	12	thomas piketty &	ORG
taxlaw-8979	156	13	emmanuel saez	PERSON
taxlaw-8979	156	14	the united states	GPE
taxlaw-8979	156	15	1913–1998	DATE
taxlaw-8979	156	16	118	CARDINAL
taxlaw-8979	156	17	q. j. econ	PERSON
taxlaw-8979	157	1	1 (2003	DATE
taxlaw-8979	158	1	christopher kollmeyer	PERSON
taxlaw-8979	158	2	the united states	GPE
taxlaw-8979	158	3	1947-2015	DATE
taxlaw-8979	158	4	57	CARDINAL
taxlaw-8979	160	1	1	CARDINAL
taxlaw-8979	160	2	2018	DATE
taxlaw-8979	162	1	33	CARDINAL
taxlaw-8979	162	2	wikipedia	ORG
taxlaw-8979	163	1	netherlands	GPE
taxlaw-8979	163	2	james b. davies	PERSON
taxlaw-8979	163	3	121	CARDINAL
taxlaw-8979	164	1	j. 223	PERSON
taxlaw-8979	165	1	34	CARDINAL
taxlaw-8979	165	2	wikipedia	ORG
taxlaw-8979	166	1	ruud muffels	PERSON
taxlaw-8979	166	2	didier fouarge & ronald dekker	ORG
taxlaw-8979	166	3	netherlands	GPE
taxlaw-8979	166	4	germany	GPE
taxlaw-8979	166	5	uk	GPE
taxlaw-8979	166	6	univ	GPE
taxlaw-8979	167	1	osa	ORG
taxlaw-8979	167	2	2000-6, 2012	DATE
taxlaw-8979	168	1	columbia journal of tax	ORG
taxlaw-8979	169	1	13:45 52	CARDINAL
taxlaw-8979	170	1	up to $3 trillion	MONEY
taxlaw-8979	170	2	every year	DATE
taxlaw-8979	171	1	over $1 trillion	MONEY
taxlaw-8979	171	2	10 percent	PERCENT
taxlaw-8979	171	3	africa	LOC
taxlaw-8979	171	4	asia	LOC
taxlaw-8979	171	5	south america	LOC
taxlaw-8979	171	6	15 percent	PERCENT
taxlaw-8979	172	1	europe	LOC
taxlaw-8979	172	2	americas	LOC
taxlaw-8979	172	3	asia	LOC
taxlaw-8979	172	4	africa	LOC
taxlaw-8979	173	1	2008	DATE
taxlaw-8979	173	2	african	NORP
taxlaw-8979	173	3	african	NORP
taxlaw-8979	173	4	35	CARDINAL
taxlaw-8979	173	5	allison christians	PERSON
taxlaw-8979	173	6	9	CARDINAL
taxlaw-8979	173	7	int’l	PRODUCT
taxlaw-8979	175	1	211	CARDINAL
taxlaw-8979	175	2	2009	DATE
taxlaw-8979	175	3	maria magdalena	PERSON
taxlaw-8979	175	4	u.n. doc	PERSON
taxlaw-8979	176	1	(may 22, 2014	DATE
taxlaw-8979	176	2	int’l bar	GPE
taxlaw-8979	176	3	assoc	GPE
taxlaw-8979	176	4	the international bar association’s	ORG
taxlaw-8979	176	5	2013	DATE
taxlaw-8979	176	6	philip alston & nikki reisch	ORG
taxlaw-8979	176	7	2019	DATE
taxlaw-8979	177	1	36	CARDINAL
taxlaw-8979	177	2	john guyton et al	PERSON
taxlaw-8979	177	3	3-4	CARDINAL
taxlaw-8979	177	4	nber	GPE
taxlaw-8979	177	5	28542	CARDINAL
taxlaw-8979	177	6	2021	DATE
taxlaw-8979	178	1	37	CARDINAL
taxlaw-8979	178	2	killian j. mccarthy	PERSON
taxlaw-8979	179	1	128–29	DATE
taxlaw-8979	179	2	brigitte unger & dean van der linde eds.	ORG
taxlaw-8979	179	3	2013	DATE
taxlaw-8979	180	1	38	CARDINAL
taxlaw-8979	180	2	alain deneault	PERSON
taxlaw-8979	180	3	24	CARDINAL
taxlaw-8979	180	4	2016	DATE
taxlaw-8979	180	5	eric vernier	PERSON
taxlaw-8979	180	6	french	NORP
taxlaw-8979	181	1	39	CARDINAL
taxlaw-8979	181	2	fed	ORG
taxlaw-8979	182	1	int’l fin	LOC
taxlaw-8979	184	1	514	CARDINAL
taxlaw-8979	184	2	1995	DATE
taxlaw-8979	185	1	40	CARDINAL
taxlaw-8979	185	2	james k. boyce &	PERSON
taxlaw-8979	185	3	léone ndikumana	PERSON
taxlaw-8979	185	4	african	NORP
taxlaw-8979	185	5	univ	NORP
taxlaw-8979	185	6	mass.	GPE
taxlaw-8979	186	1	amherst pol.	ORG
taxlaw-8979	186	2	rsch	PERSON
taxlaw-8979	187	1	inst	PERSON
taxlaw-8979	187	2	166, 2008	DATE
taxlaw-8979	188	1	john christensen	PERSON
taxlaw-8979	188	2	africa	LOC
taxlaw-8979	188	3	1-2	MONEY
taxlaw-8979	188	4	madrid	GPE
taxlaw-8979	188	5	instituto elcano	PERSON
taxlaw-8979	188	6	1, 2009	DATE
taxlaw-8979	188	7	african	NORP
taxlaw-8979	189	1	2021	CARDINAL
taxlaw-8979	189	2	panama	GPE
taxlaw-8979	189	3	53	CARDINAL
taxlaw-8979	190	1	south sudan	GPE
taxlaw-8979	190	2	two years	DATE
taxlaw-8979	190	3	2011	DATE
taxlaw-8979	190	4	an estimated 400,000	CARDINAL
taxlaw-8979	190	5	more than four million	CARDINAL
taxlaw-8979	191	1	2017	DATE
taxlaw-8979	191	2	approximately seven million	CARDINAL
taxlaw-8979	191	3	ten million	CARDINAL
taxlaw-8979	191	4	the united nations.44	ORG
taxlaw-8979	191	5	sudan	GPE
taxlaw-8979	191	6	an estimated $4 billion	MONEY
taxlaw-8979	192	1	kenya	GPE
taxlaw-8979	192	2	uganda.47	PRODUCT
taxlaw-8979	193	1	2020	DATE
taxlaw-8979	193	2	luanda	GPE
taxlaw-8979	193	3	dos santos	PERSON
taxlaw-8979	193	4	africa	LOC
taxlaw-8979	193	5	billions	CARDINAL
taxlaw-8979	193	6	world.48	ORG
taxlaw-8979	193	7	dos santos	PERSON
taxlaw-8979	193	8	more than 400	CARDINAL
taxlaw-8979	193	9	41	CARDINAL
taxlaw-8979	193	10	94	CARDINAL
taxlaw-8979	193	11	malta	GPE
taxlaw-8979	193	12	mauritius	ORG
taxlaw-8979	193	13	hong kong	GPE
taxlaw-8979	194	1	dos santos	PERSON
taxlaw-8979	194	2	dubai	GPE
taxlaw-8979	195	1	oecd	ORG
taxlaw-8979	195	2	miami	GPE
taxlaw-8979	195	3	jordan	GPE
taxlaw-8979	195	4	over $100 million	MONEY
taxlaw-8979	195	5	three	CARDINAL
taxlaw-8979	195	6	malibu	GPE
taxlaw-8979	195	7	41	CARDINAL
taxlaw-8979	195	8	jorgen j. anderson	PERSON
taxlaw-8979	195	9	niels johannesen & bob	PERSON
taxlaw-8979	195	10	9150	CARDINAL
taxlaw-8979	195	11	2020	DATE
taxlaw-8979	196	1	42	CARDINAL
taxlaw-8979	196	2	arthur j. cockfield	PERSON
taxlaw-8979	196	3	303	CARDINAL
taxlaw-8979	196	4	philip alston & nikki reisch	ORG
taxlaw-8979	196	5	2019	DATE
taxlaw-8979	198	1	43	CARDINAL
taxlaw-8979	198	2	sudan	GPE
taxlaw-8979	198	3	panama	GPE
taxlaw-8979	198	4	2016	DATE
taxlaw-8979	198	5	sudanese	NORP
taxlaw-8979	198	6	ahmad al mirghani	PERSON
taxlaw-8979	198	7	british	NORP
taxlaw-8979	198	8	orange star corporation	ORG
taxlaw-8979	198	9	1995	DATE
taxlaw-8979	198	10	london	GPE
taxlaw-8979	199	1	ahmad ali al-mirghani	PERSON
taxlaw-8979	199	2	int’l consortium	ORG
taxlaw-8979	201	1	44	DATE
taxlaw-8979	201	2	united nations	ORG
taxlaw-8979	201	3	south sudanese	NORP
taxlaw-8979	201	4	one	CARDINAL
taxlaw-8979	201	5	un	ORG
taxlaw-8979	202	1	roughly 7.2 million	CARDINAL
taxlaw-8979	203	1	45	CARDINAL
taxlaw-8979	203	2	south sudan	LOC
taxlaw-8979	203	3	sept. 2016	DATE
taxlaw-8979	204	1	46	CARDINAL
taxlaw-8979	205	1	11	CARDINAL
taxlaw-8979	206	1	47	CARDINAL
taxlaw-8979	206	2	5	CARDINAL
taxlaw-8979	206	3	48	DATE
taxlaw-8979	206	4	sydney p. freedberg et al.	ORG
taxlaw-8979	206	5	africa	LOC
taxlaw-8979	206	6	int’l consortium	ORG
taxlaw-8979	206	7	jan. 19, 2020	DATE
taxlaw-8979	206	8	https://www.icij.org/investigations/luanda-leaks/how-africas-richest-woman-exploited-family-ties-shell-companiesand-inside-deals-to-build-an-empire/	PERSON
taxlaw-8979	208	1	49	DATE
taxlaw-8979	208	2	mccarthy	PERSON
taxlaw-8979	208	3	supra	PERSON
taxlaw-8979	208	4	37	CARDINAL
taxlaw-8979	208	5	128-31	DATE
taxlaw-8979	209	1	columbia journal of tax law	ORG
taxlaw-8979	210	1	13:45 54	CARDINAL
taxlaw-8979	210	2	roughly $70 million	MONEY
taxlaw-8979	210	3	panama	GPE
taxlaw-8979	210	4	kuwait	GPE
taxlaw-8979	210	5	palestine	GPE
taxlaw-8979	210	6	saudi arabia	GPE
taxlaw-8979	210	7	qatar	GPE
taxlaw-8979	210	8	german	NORP
taxlaw-8979	210	9	first	ORDINAL
taxlaw-8979	210	10	panama	GPE
taxlaw-8979	213	1	dubai	GPE
taxlaw-8979	214	1	al khanani	PERSON
taxlaw-8979	214	2	billions of dollars	MONEY
taxlaw-8979	214	3	dubai.53	GPE
taxlaw-8979	214	4	south africa	GPE
taxlaw-8979	214	5	decades	DATE
taxlaw-8979	214	6	gupta	GPE
taxlaw-8979	214	7	luanda	GPE
taxlaw-8979	214	8	africa	LOC
taxlaw-8979	214	9	billions of dollars	MONEY
taxlaw-8979	214	10	dubai.55 dubai	ORG
taxlaw-8979	214	11	rick	PERSON
taxlaw-8979	214	12	casablanca	PERSON
taxlaw-8979	215	1	c. millionaire	PERSON
taxlaw-8979	215	2	jargon	ORG
taxlaw-8979	215	3	jordan	GPE
taxlaw-8979	215	4	abdullah	PERSON
taxlaw-8979	215	5	100	MONEY
taxlaw-8979	215	6	int’l consortium	ORG
taxlaw-8979	215	7	oct. 3	DATE
taxlaw-8979	215	8	2021	DATE
taxlaw-8979	217	1	https://perma.cc/sc3vhck4	ORG
taxlaw-8979	217	2	greg miller	PERSON
taxlaw-8979	217	3	jordan	GPE
taxlaw-8979	217	4	abdullah	PERSON
taxlaw-8979	218	1	oct. 3	DATE
taxlaw-8979	218	2	2021	DATE
taxlaw-8979	220	1	51	CARDINAL
taxlaw-8979	220	2	bastian obermayer & frederik obermaier	ORG
taxlaw-8979	220	3	panama	GPE
taxlaw-8979	220	4	117	CARDINAL
taxlaw-8979	220	5	2016	CARDINAL
taxlaw-8979	220	6	two	CARDINAL
taxlaw-8979	220	7	german	NORP
taxlaw-8979	220	8	bastian obermayer	ORG
taxlaw-8979	220	9	first	ORDINAL
taxlaw-8979	220	10	panama	GPE
taxlaw-8979	220	11	tax haven	ORG
taxlaw-8979	220	12	panamanian	NORP
taxlaw-8979	220	13	mosseck fonseca	PERSON
taxlaw-8979	221	1	middle east	LOC
taxlaw-8979	221	2	panama	GPE
taxlaw-8979	221	3	middle east	LOC
taxlaw-8979	221	4	april 4, 2016	DATE
taxlaw-8979	224	1	117-18	DATE
taxlaw-8979	225	1	53	CARDINAL
taxlaw-8979	225	2	u.s.	GPE
taxlaw-8979	225	3	australia	GPE
taxlaw-8979	225	4	canada	GPE
taxlaw-8979	225	5	khanani	PERSON
taxlaw-8979	225	6	dubai	GPE
taxlaw-8979	225	7	panama	GPE
taxlaw-8979	226	1	khurram husain	PERSON
taxlaw-8979	226	2	khanani pleads	PERSON
taxlaw-8979	226	3	us	GPE
taxlaw-8979	226	4	nov. 7	DATE
taxlaw-8979	226	5	2016	DATE
taxlaw-8979	228	1	54	CARDINAL
taxlaw-8979	228	2	gupta	GPE
taxlaw-8979	228	3	south africa	GPE
taxlaw-8979	228	4	$7 billion	MONEY
taxlaw-8979	229	1	one	CARDINAL
taxlaw-8979	229	2	south african	NORP
taxlaw-8979	229	3	gupta	GPE
taxlaw-8979	229	4	rand 420 million	MONEY
taxlaw-8979	229	5	roughly $27 million	MONEY
taxlaw-8979	229	6	between 2016 and 2018	CARDINAL
taxlaw-8979	230	1	tom moyane	PERSON
taxlaw-8979	230	2	2018	DATE
taxlaw-8979	231	1	india	GPE
taxlaw-8979	231	2	south african	NORP
taxlaw-8979	231	3	gupta	ORG
taxlaw-8979	232	1	standard (	ORG
taxlaw-8979	232	2	june 5	DATE
taxlaw-8979	232	3	2021	DATE
taxlaw-8979	234	1	55	CARDINAL
taxlaw-8979	234	2	48	CARDINAL
taxlaw-8979	234	3	anisha kohli	PERSON
taxlaw-8979	234	4	the united arab emirates	ORG
taxlaw-8979	234	5	int’l consortium	ORG
taxlaw-8979	234	6	june 21	DATE
taxlaw-8979	234	7	2021	DATE
taxlaw-8979	235	1	united arab	NORP
taxlaw-8979	235	2	emirates	GPE
taxlaw-8979	235	3	two	CARDINAL
taxlaw-8979	235	4	dubai	GPE
taxlaw-8979	235	5	abu dhabi	GPE
taxlaw-8979	236	1	https://www.dawn.com/news/1294812/khanani-pleads-guilty-to-money-laundering-in-us-court https://www.dawn.com/news/1294812/khanani-pleads-guilty-to-money-laundering-in-us-court	PERSON
taxlaw-8979	236	2	panama	GPE
taxlaw-8979	236	3	55 million	CARDINAL
taxlaw-8979	237	1	over 24%	PERCENT
taxlaw-8979	237	2	one	CARDINAL
taxlaw-8979	238	1	an estimated $5 to $33 trillion	MONEY
taxlaw-8979	238	2	chinese	NORP
taxlaw-8979	238	3	the united states	GPE
taxlaw-8979	240	1	china	GPE
taxlaw-8979	241	1	one	CARDINAL
taxlaw-8979	241	2	2016 to 2017	DATE
taxlaw-8979	241	3	an estimated $1 trillion	MONEY
taxlaw-8979	241	4	first	ORDINAL
taxlaw-8979	241	5	china	GPE
taxlaw-8979	241	6	three	CARDINAL
taxlaw-8979	241	7	first	ORDINAL
taxlaw-8979	242	1	chinese	NORP
taxlaw-8979	242	2	less risk.62 second	TIME
taxlaw-8979	242	3	one day	DATE
taxlaw-8979	243	1	third	ORDINAL
taxlaw-8979	243	2	chinese	NORP
taxlaw-8979	243	3	second	ORDINAL
taxlaw-8979	243	4	56	CARDINAL
taxlaw-8979	244	1	inst	PERSON
taxlaw-8979	244	2	supra	PERSON
taxlaw-8979	244	3	10	CARDINAL
taxlaw-8979	244	4	22	CARDINAL
taxlaw-8979	245	1	james henry	PERSON
taxlaw-8979	245	2	36	CARDINAL
taxlaw-8979	245	3	2012	DATE
taxlaw-8979	245	4	$20 trillion	MONEY
taxlaw-8979	245	5	feb. 16, 2013	DATE
taxlaw-8979	246	1	alain deneault	PERSON
taxlaw-8979	246	2	42-50	CARDINAL
taxlaw-8979	247	1	59	CARDINAL
taxlaw-8979	247	2	keith bradsher	PERSON
taxlaw-8979	247	3	chinese	NORP
taxlaw-8979	247	4	n.y.	GPE
taxlaw-8979	247	5	feb. 13	DATE
taxlaw-8979	247	6	2016	DATE
taxlaw-8979	247	7	marina walker guevara et al.	PERSON
taxlaw-8979	247	8	china	GPE
taxlaw-8979	247	9	int’l consortium	ORG
taxlaw-8979	247	10	jan. 2014	DATE
taxlaw-8979	247	11	china	GPE
taxlaw-8979	248	1	60	CARDINAL
taxlaw-8979	248	2	the communist party	ORG
taxlaw-8979	248	3	politburo	ORG
taxlaw-8979	249	1	mar cabra & marina walker guevara	ORG
taxlaw-8979	249	2	china	GPE
taxlaw-8979	249	3	int’l consortium	ORG
taxlaw-8979	249	4	jan. 23, 2014	DATE
taxlaw-8979	250	1	guevara et al.	PERSON
taxlaw-8979	250	2	59	CARDINAL
taxlaw-8979	250	3	61	CARDINAL
taxlaw-8979	250	4	china	GPE
taxlaw-8979	251	1	chinese	NORP
taxlaw-8979	251	2	50,000	MONEY
taxlaw-8979	252	1	michael hudson et al	PERSON
taxlaw-8979	252	2	new york	GPE
taxlaw-8979	252	3	int’l consortium	ORG
taxlaw-8979	252	4	april 8, 2014	DATE
taxlaw-8979	253	1	new york	GPE
taxlaw-8979	253	2	new york	GPE
taxlaw-8979	254	1	62	CARDINAL
taxlaw-8979	254	2	frank j. fabozzi et	PERSON
taxlaw-8979	254	3	al.	GPE
taxlaw-8979	254	4	11(3	CARDINAL
taxlaw-8979	254	5	7 (2002	DATE
taxlaw-8979	255	1	63	CARDINAL
taxlaw-8979	256	1	st. kitts	PERSON
taxlaw-8979	256	2	caribbean	LOC
taxlaw-8979	256	3	60 days	DATE
taxlaw-8979	257	1	second	ORDINAL
taxlaw-8979	258	1	andy https://www.economist.com/leaders/2013/02/16/the-missing-20-trillion https://www.economist.com/leaders/2013/02/16/the-missing-20-trillion columbia	PERSON
taxlaw-8979	259	1	13:45 56	CARDINAL
taxlaw-8979	259	2	chinese	NORP
taxlaw-8979	260	1	chinese	NORP
taxlaw-8979	260	2	chinese	NORP
taxlaw-8979	260	3	chinese	NORP
taxlaw-8979	262	1	one	CARDINAL
taxlaw-8979	262	2	china	GPE
taxlaw-8979	262	3	u.s.	GPE
taxlaw-8979	262	4	2012.64	CARDINAL
taxlaw-8979	262	5	the past thirty years	DATE
taxlaw-8979	262	6	chinese	NORP
taxlaw-8979	263	1	the united states	GPE
taxlaw-8979	264	1	2005	DATE
taxlaw-8979	264	2	kpmg	ORG
taxlaw-8979	265	1	u.s.	GPE
taxlaw-8979	265	2	hundreds of millions of dollars	MONEY
taxlaw-8979	265	3	u.s.	GPE
taxlaw-8979	266	1	u.s.	GPE
taxlaw-8979	266	2	kpmg	ORG
taxlaw-8979	266	3	$456 million	MONEY
taxlaw-8979	266	4	nine	CARDINAL
taxlaw-8979	266	5	kpmg	ORG
taxlaw-8979	267	1	2021	CARDINAL
taxlaw-8979	267	2	cherie blair	PERSON
taxlaw-8979	267	3	u.k.	GPE
taxlaw-8979	267	4	tony blair	PERSON
taxlaw-8979	267	5	london	GPE
taxlaw-8979	267	6	the tax haven corporation	ORG
taxlaw-8979	267	7	blair	PERSON
taxlaw-8979	267	8	422,000	MONEY
taxlaw-8979	268	1	st kitts	PERSON
taxlaw-8979	268	2	2nd	ORDINAL
taxlaw-8979	268	3	forbes	ORG
taxlaw-8979	268	4	aug. 17, 2020	DATE
taxlaw-8979	270	1	allison christians	PERSON
taxlaw-8979	270	2	62	CARDINAL
taxlaw-8979	270	3	st.	GPE
taxlaw-8979	270	4	louis u. l.j	ORG
taxlaw-8979	270	5	51	CARDINAL
taxlaw-8979	270	6	2018	DATE
taxlaw-8979	271	1	64	CARDINAL
taxlaw-8979	271	2	yu xie &	ORG
taxlaw-8979	271	3	xiang zhou	PERSON
taxlaw-8979	271	4	today	DATE
taxlaw-8979	271	5	china	GPE
taxlaw-8979	271	6	111	CARDINAL
taxlaw-8979	271	7	6928	DATE
taxlaw-8979	271	8	6930	DATE
taxlaw-8979	271	9	28, 2014	DATE
taxlaw-8979	271	10	0.55	CARDINAL
taxlaw-8979	271	11	china	GPE
taxlaw-8979	271	12	2012	DATE
taxlaw-8979	271	13	0.45	CARDINAL
taxlaw-8979	271	14	the united states	GPE
taxlaw-8979	272	1	branko milanovic	PERSON
taxlaw-8979	272	2	china	GPE
taxlaw-8979	273	1	feb. 11	DATE
taxlaw-8979	273	2	2021	DATE
taxlaw-8979	273	3	https://www.foreignaffairs.com/articles/china/2021-0211/chinas-inequality-will-lead-it-stark-choice	CARDINAL
taxlaw-8979	274	1	65	CARDINAL
taxlaw-8979	276	1	u.s.	GPE
taxlaw-8979	278	1	sec	ORG
taxlaw-8979	279	1	gov’t affairs	PERSON
taxlaw-8979	281	1	109-54	CARDINAL
taxlaw-8979	281	2	u.s.	GPE
taxlaw-8979	281	3	2005	DATE
taxlaw-8979	282	1	66	CARDINAL
taxlaw-8979	282	2	3	CARDINAL
taxlaw-8979	282	3	kpmg	GPE
taxlaw-8979	282	4	n.y.	GPE
taxlaw-8979	282	5	dec. 17, 2008	DATE
taxlaw-8979	283	1	justice	ORG
taxlaw-8979	283	2	kpmg	ORG
taxlaw-8979	283	3	$456 million	MONEY
taxlaw-8979	283	4	aug. 29, 2005	DATE
taxlaw-8979	285	1	67	CARDINAL
taxlaw-8979	285	2	bbc panorama	ORG
taxlaw-8979	285	3	blairs	PERSON
taxlaw-8979	285	4	312,000	MONEY
taxlaw-8979	285	5	bbc news	ORG
taxlaw-8979	285	6	oct. 3	DATE
taxlaw-8979	285	7	2021	DATE
taxlaw-8979	287	1	2021	CARDINAL
taxlaw-8979	287	2	panama	GPE
taxlaw-8979	287	3	57	CARDINAL
taxlaw-8979	287	4	2017	CARDINAL
taxlaw-8979	287	5	wealthy.69 lewis hamilton	PRODUCT
taxlaw-8979	287	6	british	NORP
taxlaw-8979	287	7	one	CARDINAL
taxlaw-8979	287	8	$27 million	MONEY
taxlaw-8979	287	9	605	CARDINAL
taxlaw-8979	288	1	$5.2 million	MONEY
taxlaw-8979	288	2	europe	LOC
taxlaw-8979	290	1	hamilton	PERSON
taxlaw-8979	291	1	$5.2 million	MONEY
taxlaw-8979	291	2	0	MONEY
taxlaw-8979	292	1	canadian	NORP
taxlaw-8979	292	2	canadians	NORP
taxlaw-8979	292	3	canadian	NORP
taxlaw-8979	292	4	isle	GPE
taxlaw-8979	292	5	canadian	NORP
taxlaw-8979	293	1	zero	CARDINAL
taxlaw-8979	296	1	the united states	GPE
taxlaw-8979	296	2	an estimated $175 billion	MONEY
taxlaw-8979	296	3	1%	PERCENT
taxlaw-8979	298	1	the united states	GPE
taxlaw-8979	298	2	multi-billion dollar	MONEY
taxlaw-8979	300	1	69	CARDINAL
taxlaw-8979	300	2	ryan chittum & juliette garside	ORG
taxlaw-8979	300	3	int’l	NORP
taxlaw-8979	300	4	nov. 6	DATE
taxlaw-8979	300	5	2017	DATE
taxlaw-8979	302	1	70	CARDINAL
taxlaw-8979	303	1	house of commons	ORG
taxlaw-8979	303	2	the canada revenue agency	ORG
taxlaw-8979	304	1	42d parl	GPE
taxlaw-8979	305	1	1st	ORDINAL
taxlaw-8979	305	2	oct. 2016	DATE
taxlaw-8979	306	1	72	CARDINAL
taxlaw-8979	306	2	harvey cashore	PERSON
taxlaw-8979	306	3	mps	PERSON
taxlaw-8979	306	4	canadians	NORP
taxlaw-8979	307	1	broad.	ORG
taxlaw-8979	308	1	corp.	ORG
taxlaw-8979	309	1	may 19	DATE
taxlaw-8979	309	2	2021	DATE
taxlaw-8979	311	1	73	CARDINAL
taxlaw-8979	311	2	guyton et al.	PERSON
taxlaw-8979	311	3	36	CARDINAL
taxlaw-8979	311	4	4	CARDINAL
taxlaw-8979	311	5	74	DATE
taxlaw-8979	311	6	four	CARDINAL
taxlaw-8979	311	7	400,000	MONEY
taxlaw-8979	311	8	more per year	DATE
taxlaw-8979	312	1	3	CARDINAL
taxlaw-8979	313	1	joel slemrod	PERSON
taxlaw-8979	313	2	21	CARDINAL
taxlaw-8979	313	3	j. econ	PERSON
taxlaw-8979	314	1	persp	PERSON
taxlaw-8979	315	1	25 (	DATE
taxlaw-8979	315	2	2007	DATE
taxlaw-8979	317	1	75	CARDINAL
taxlaw-8979	317	2	jesse eisinger et al	PERSON
taxlaw-8979	317	3	irs	ORG
taxlaw-8979	317	4	propublica	PRODUCT
taxlaw-8979	317	5	june 8, 2021	DATE
taxlaw-8979	318	1	jeff bezos	PERSON
taxlaw-8979	318	2	elon musk	PERSON
taxlaw-8979	318	3	u.s.	GPE
taxlaw-8979	318	4	some years	DATE
taxlaw-8979	318	5	billions	CARDINAL
taxlaw-8979	319	1	u.s.	GPE
taxlaw-8979	321	1	1001	DATE
taxlaw-8979	323	1	https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax https://www.propublica.org/article/the-secret-irs-files-trove-of-never-before-seen-records-reveal-how-the-wealthiest-avoid-income-tax columbia journal	ORG
taxlaw-8979	324	1	13:45 58	DATE
taxlaw-8979	325	1	scandinavian	NORP
taxlaw-8979	325	2	0.01%	PERCENT
taxlaw-8979	325	3	scandinavia	LOC
taxlaw-8979	325	4	roughly 25%	PERCENT
taxlaw-8979	325	5	wealth.79	NORP
taxlaw-8979	325	6	1%	PERCENT
taxlaw-8979	325	7	5%	PERCENT
taxlaw-8979	326	1	only 0.6%	PERCENT
taxlaw-8979	326	2	two	CARDINAL
taxlaw-8979	326	3	tax haven	ORG
taxlaw-8979	327	1	first	ORDINAL
taxlaw-8979	327	2	hsbc	GPE
taxlaw-8979	327	3	switzerland	GPE
taxlaw-8979	327	4	2007	DATE
taxlaw-8979	327	5	30,000	CARDINAL
taxlaw-8979	328	1	lagarde	GPE
taxlaw-8979	328	2	christine lagarde	PERSON
taxlaw-8979	328	3	french	NORP
taxlaw-8979	328	4	french	NORP
taxlaw-8979	328	5	the united states	GPE
taxlaw-8979	328	6	scandinavian	NORP
taxlaw-8979	330	1	second	ORDINAL
taxlaw-8979	330	2	panama	GPE
taxlaw-8979	330	3	scandinavians	NORP
taxlaw-8979	331	1	denmark	GPE
taxlaw-8979	331	2	sweden	GPE
taxlaw-8979	331	3	norway	GPE
taxlaw-8979	332	1	danish	NORP
taxlaw-8979	332	2	norwegian	NORP
taxlaw-8979	332	3	90-95%	PERCENT
taxlaw-8979	332	4	lagarde	GPE
taxlaw-8979	333	1	0.01%	PERCENT
taxlaw-8979	333	2	$45 million	MONEY
taxlaw-8979	333	3	thirteen	CARDINAL
taxlaw-8979	333	4	hsbc	GPE
taxlaw-8979	333	5	switzerland	GPE
taxlaw-8979	333	6	half	CARDINAL
taxlaw-8979	333	7	1%	PERCENT
taxlaw-8979	333	8	$2–3 million	MONEY
taxlaw-8979	333	9	76	DATE
taxlaw-8979	333	10	collin	ORG
taxlaw-8979	333	11	supra	PERSON
taxlaw-8979	333	12	5	CARDINAL
taxlaw-8979	334	1	jannick damgaard et al.	PERSON
taxlaw-8979	335	1	int’l monetary fund	ORG
taxlaw-8979	336	1	2019	DATE
taxlaw-8979	337	1	gabriel zucman	PERSON
taxlaw-8979	337	2	europe	LOC
taxlaw-8979	337	3	u.s.	GPE
taxlaw-8979	337	4	128	CARDINAL
taxlaw-8979	337	5	q. j. econ	PERSON
taxlaw-8979	338	1	1321	CARDINAL
taxlaw-8979	338	2	2013	DATE
taxlaw-8979	338	3	lukas menkhoff & jakob	ORG
taxlaw-8979	339	1	176	CARDINAL
taxlaw-8979	339	2	j. pub	ORG
taxlaw-8979	341	1	53 (2019	CARDINAL
taxlaw-8979	342	1	109	CARDINAL
taxlaw-8979	344	1	rev	PERSON
taxlaw-8979	344	2	2073	CARDINAL
taxlaw-8979	344	3	2074–75	CARDINAL
taxlaw-8979	344	4	2019	CARDINAL
taxlaw-8979	345	1	79	CARDINAL
taxlaw-8979	346	1	2093	CARDINAL
taxlaw-8979	347	1	81	CARDINAL
taxlaw-8979	347	2	patrick radden keefe	PERSON
taxlaw-8979	347	3	new yorker	ORG
taxlaw-8979	347	4	may 23,	DATE
taxlaw-8979	347	5	2016	DATE
taxlaw-8979	347	6	https://www.newyorker.com/magazine/2016/05/30/herve-falcianis-great-swiss-bank-heist	GPE
taxlaw-8979	348	1	82	CARDINAL
taxlaw-8979	348	2	2078	CARDINAL
taxlaw-8979	349	1	2083	CARDINAL
taxlaw-8979	350	1	14%	PERCENT
taxlaw-8979	350	2	0.01%	PERCENT
taxlaw-8979	350	3	scandinavian	NORP
taxlaw-8979	350	4	between 2009 and 2015	DATE
taxlaw-8979	351	1	almost one-third	CARDINAL
taxlaw-8979	351	2	40%	PERCENT
taxlaw-8979	352	1	2021	CARDINAL
taxlaw-8979	352	2	panama	GPE
taxlaw-8979	352	3	59	CARDINAL
taxlaw-8979	353	1	scandinavian	NORP
taxlaw-8979	353	2	scandinavian	NORP
taxlaw-8979	354	1	found).85	ORG
taxlaw-8979	355	1	about 10%	PERCENT
taxlaw-8979	355	2	the united states	GPE
taxlaw-8979	355	3	great britain	GPE
taxlaw-8979	355	4	france	GPE
taxlaw-8979	355	5	spain	GPE
taxlaw-8979	355	6	0.01%	PERCENT
taxlaw-8979	355	7	approximately 3040%	PERCENT
taxlaw-8979	355	8	1%	PERCENT
taxlaw-8979	355	9	u.s.	GPE
taxlaw-8979	355	10	$175 billion	MONEY
taxlaw-8979	355	11	2018	DATE
taxlaw-8979	355	12	colombia	GPE
taxlaw-8979	355	13	0.01%	PERCENT
taxlaw-8979	355	14	twenty-four	CARDINAL
taxlaw-8979	355	15	panama	GPE
taxlaw-8979	355	16	5%.89	CARDINAL
taxlaw-8979	355	17	two-fifths	CARDINAL
taxlaw-8979	355	18	0.01%	PERCENT
taxlaw-8979	355	19	900%	PERCENT
taxlaw-8979	357	1	two	CARDINAL
taxlaw-8979	358	1	an estimated $240 billion	MONEY
taxlaw-8979	358	2	84	CARDINAL
taxlaw-8979	358	3	henrik jacobsen kleven	PERSON
taxlaw-8979	358	4	scandinavians	NORP
taxlaw-8979	358	5	28	CARDINAL
taxlaw-8979	358	6	j. econ	PERSON
taxlaw-8979	359	1	persp	PERSON
taxlaw-8979	360	1	77	CARDINAL
taxlaw-8979	360	2	92–95	CARDINAL
taxlaw-8979	360	3	2014	DATE
taxlaw-8979	361	1	85	CARDINAL
taxlaw-8979	362	1	162	CARDINAL
taxlaw-8979	362	2	j. pub	ORG
taxlaw-8979	364	1	89	CARDINAL
taxlaw-8979	364	2	2018	DATE
taxlaw-8979	365	1	86	CARDINAL
taxlaw-8979	365	2	gabriel zucman	PERSON
taxlaw-8979	365	3	34-42	CARDINAL
taxlaw-8979	365	4	2015	CARDINAL
taxlaw-8979	366	1	87	CARDINAL
taxlaw-8979	366	2	russia	GPE
taxlaw-8979	366	3	venezuela	GPE
taxlaw-8979	366	4	saudi arabia	GPE
taxlaw-8979	366	5	the united arab emirates	ORG
taxlaw-8979	367	1	supra	PERSON
taxlaw-8979	367	2	85	CARDINAL
taxlaw-8979	367	3	95	CARDINAL
taxlaw-8979	368	1	guyton et al.	PERSON
taxlaw-8979	368	2	36	CARDINAL
taxlaw-8979	368	3	4	CARDINAL
taxlaw-8979	371	1	5	CARDINAL
taxlaw-8979	371	2	juliana londoño-vélez	PERSON
taxlaw-8979	371	3	ávila	CARDINAL
taxlaw-8979	372	1	4	CARDINAL
taxlaw-8979	372	2	482	CARDINAL
taxlaw-8979	372	3	2018	DATE
taxlaw-8979	373	1	90	CARDINAL
taxlaw-8979	373	2	5	CARDINAL
taxlaw-8979	373	3	91	CARDINAL
taxlaw-8979	373	4	oecd	ORG
taxlaw-8979	373	5	38	CARDINAL
taxlaw-8979	373	6	2013	DATE
taxlaw-8979	374	1	javier garcia-bernardo & petr janský	PERSON
taxlaw-8979	374	2	int’l ctr	GPE
taxlaw-8979	375	1	119	CARDINAL
taxlaw-8979	375	2	2021	DATE
taxlaw-8979	375	3	oecd	ORG
taxlaw-8979	375	4	roughly $1 trillion	MONEY
taxlaw-8979	375	5	between $200 and $300 billion	MONEY
taxlaw-8979	376	1	columbia journal of tax	ORG
taxlaw-8979	377	1	13:45 60	CARDINAL
taxlaw-8979	377	2	the 1980s	DATE
taxlaw-8979	377	3	three	CARDINAL
taxlaw-8979	377	4	first	ORDINAL
taxlaw-8979	378	1	second	ORDINAL
taxlaw-8979	378	2	third	ORDINAL
taxlaw-8979	379	1	2008	DATE
taxlaw-8979	380	1	2013	DATE
taxlaw-8979	380	2	oecd	ORG
taxlaw-8979	380	3	g-20	GPE
taxlaw-8979	381	1	kathleen lahey	PERSON
taxlaw-8979	381	2	153	CARDINAL
taxlaw-8979	381	3	163	CARDINAL
taxlaw-8979	381	4	arthur cockfield ed.	PERSON
taxlaw-8979	381	5	2010	DATE
taxlaw-8979	382	1	93	CARDINAL
taxlaw-8979	383	1	paul r. mcdaniel	PERSON
taxlaw-8979	383	2	u.s.	GPE
taxlaw-8979	383	3	8	CARDINAL
taxlaw-8979	383	4	fla	GPE
taxlaw-8979	384	1	283	CARDINAL
taxlaw-8979	384	2	301	CARDINAL
taxlaw-8979	384	3	2007	DATE
taxlaw-8979	384	4	94	CARDINAL
taxlaw-8979	384	5	r. altshuler	PERSON
taxlaw-8979	384	6	h. grubert	PERSON
taxlaw-8979	384	7	three	CARDINAL
taxlaw-8979	384	8	7	CARDINAL
taxlaw-8979	384	9	fla	GPE
taxlaw-8979	385	1	153 (2005	DATE
taxlaw-8979	386	1	95	CARDINAL
taxlaw-8979	386	2	arthur j. cockfield	PERSON
taxlaw-8979	387	1	199	CARDINAL
taxlaw-8979	387	2	206	CARDINAL
taxlaw-8979	387	3	2007	DATE
taxlaw-8979	388	1	96	CARDINAL
taxlaw-8979	388	2	peter diestch	PERSON
taxlaw-8979	388	3	2015	CARDINAL
taxlaw-8979	390	1	li liu	PERSON
taxlaw-8979	390	2	rosanne altshuler	PERSON
taxlaw-8979	390	3	66(1	CARDINAL
taxlaw-8979	390	4	nat’l	PRODUCT
taxlaw-8979	390	5	2013	DATE
taxlaw-8979	391	1	97	CARDINAL
taxlaw-8979	391	2	thomas r tørsløv	PERSON
taxlaw-8979	391	3	ludvig s wier & gabriel zucman	ORG
taxlaw-8979	391	4	nat’l bur	PERSON
taxlaw-8979	392	1	rsch	GPE
taxlaw-8979	394	1	24701	DATE
taxlaw-8979	394	2	2020	DATE
taxlaw-8979	396	1	98	CARDINAL
taxlaw-8979	396	2	oecd	ORG
taxlaw-8979	396	3	2013	DATE
taxlaw-8979	396	4	rifat azam	PERSON
taxlaw-8979	396	5	beps	ORG
taxlaw-8979	396	6	50	CARDINAL
taxlaw-8979	396	7	suffolk u. l. rev	PERSON
taxlaw-8979	396	8	517	CARDINAL
taxlaw-8979	396	9	2017	CARDINAL
taxlaw-8979	397	1	99	CARDINAL
taxlaw-8979	397	2	arthur j. cockfield	PERSON
taxlaw-8979	397	3	33	CARDINAL
taxlaw-8979	398	1	59-113	CARDINAL
taxlaw-8979	398	2	2013	DATE
taxlaw-8979	398	3	arthur j. cockfield	PERSON
taxlaw-8979	398	4	17	CARDINAL
taxlaw-8979	399	1	l.j	PERSON
taxlaw-8979	399	2	353	CARDINAL
taxlaw-8979	399	3	358	CARDINAL
taxlaw-8979	399	4	2020	DATE
taxlaw-8979	400	1	2021	CARDINAL
taxlaw-8979	400	2	panama	GPE
taxlaw-8979	400	3	61	DATE
taxlaw-8979	400	4	2017	CARDINAL
taxlaw-8979	400	5	appleby	ORG
taxlaw-8979	400	6	bermuda	ORG
taxlaw-8979	402	1	appleby	ORG
taxlaw-8979	403	1	four years	DATE
taxlaw-8979	403	2	nike	ORG
taxlaw-8979	404	1	nike	ORG
taxlaw-8979	404	2	five	CARDINAL
taxlaw-8979	404	3	appleby	ORG
taxlaw-8979	404	4	facebook	ORG
taxlaw-8979	404	5	appleby	ORG
taxlaw-8979	404	6	grand cayman	GPE
taxlaw-8979	404	7	caribbean	LOC
taxlaw-8979	405	1	100	CARDINAL
taxlaw-8979	405	2	int’l consortium	ORG
taxlaw-8979	405	3	nov. 5	DATE
taxlaw-8979	405	4	2017	DATE
taxlaw-8979	406	1	101	CARDINAL
taxlaw-8979	406	2	two	CARDINAL
taxlaw-8979	406	3	appleby	ORG
taxlaw-8979	406	4	2016	DATE
taxlaw-8979	407	1	panama	GPE
taxlaw-8979	407	2	german	NORP
taxlaw-8979	407	3	süddeutsche zeitung	ORG
taxlaw-8979	407	4	first	ORDINAL
taxlaw-8979	407	5	the new york times	ORG
taxlaw-8979	407	6	bbc	ORG
taxlaw-8979	407	7	the united kingdom	GPE
taxlaw-8979	407	8	france	GPE
taxlaw-8979	407	9	canada	GPE
taxlaw-8979	408	1	simon bowers	PERSON
taxlaw-8979	408	2	nike	ORG
taxlaw-8979	408	3	billions	CARDINAL
taxlaw-8979	408	4	europe	LOC
taxlaw-8979	408	5	int’l consortium	ORG
taxlaw-8979	408	6	nov. 4	DATE
taxlaw-8979	408	7	2017	DATE
taxlaw-8979	409	1	hereinafter bowers	PERSON
taxlaw-8979	409	2	nike	ORG
taxlaw-8979	409	3	simon bowers	PERSON
taxlaw-8979	409	4	int’l	NORP
taxlaw-8979	409	5	nov. 6	DATE
taxlaw-8979	409	6	2017	DATE
taxlaw-8979	410	1	hereinafter bowers	PERSON
taxlaw-8979	411	1	103	CARDINAL
taxlaw-8979	411	2	matthew gardner	PERSON
taxlaw-8979	411	3	amazon	ORG
taxlaw-8979	411	4	0	MONEY
taxlaw-8979	412	1	feb. 13	DATE
taxlaw-8979	412	2	2019	DATE
taxlaw-8979	412	3	amazon	ORG
taxlaw-8979	412	4	u.s.	GPE
taxlaw-8979	413	1	105	CARDINAL
taxlaw-8979	413	2	arthur cockfield &	ORG
taxlaw-8979	413	3	david kerzner	PERSON
taxlaw-8979	413	4	58	CARDINAL
taxlaw-8979	413	5	141	CARDINAL
taxlaw-8979	413	6	2d	DATE
taxlaw-8979	413	7	2017	DATE
taxlaw-8979	414	1	106	CARDINAL
taxlaw-8979	414	2	951	CARDINAL
taxlaw-8979	416	1	id. columbia journal	ORG
taxlaw-8979	416	2	13:45 62	CARDINAL
taxlaw-8979	417	1	irish	NORP
taxlaw-8979	417	2	dutch	NORP
taxlaw-8979	418	1	two	CARDINAL
taxlaw-8979	418	2	ireland	GPE
taxlaw-8979	418	3	irish	NORP
taxlaw-8979	418	4	netherlands	GPE
taxlaw-8979	418	5	irish	NORP
taxlaw-8979	418	6	dutch	NORP
taxlaw-8979	418	7	the united states	GPE
taxlaw-8979	418	8	5%	PERCENT
taxlaw-8979	418	9	most years	DATE
taxlaw-8979	418	10	0.005%	PERCENT
taxlaw-8979	418	11	irish	NORP
taxlaw-8979	418	12	dutch	NORP
taxlaw-8979	418	13	two	CARDINAL
taxlaw-8979	418	14	irish	NORP
taxlaw-8979	418	15	jersey	GPE
taxlaw-8979	418	16	one	CARDINAL
taxlaw-8979	418	17	$120 billion	MONEY
taxlaw-8979	418	18	almost 60%	PERCENT
taxlaw-8979	418	19	apple	ORG
taxlaw-8979	419	1	luxembourg	GPE
taxlaw-8979	419	2	european	NORP
taxlaw-8979	419	3	luxembourgian	NORP
taxlaw-8979	420	1	107	CARDINAL
taxlaw-8979	420	2	statistica	ORG
taxlaw-8979	420	3	100	CARDINAL
taxlaw-8979	420	4	2021	CARDINAL
taxlaw-8979	420	5	2021	CARDINAL
taxlaw-8979	421	1	108	CARDINAL
taxlaw-8979	421	2	jeremy kahn	PERSON
taxlaw-8979	421	3	google	ORG
taxlaw-8979	421	4	dutch	NORP
taxlaw-8979	421	5	16 billion euros	MONEY
taxlaw-8979	421	6	bloomberg	ORG
taxlaw-8979	421	7	jan. 2, 2018	DATE
taxlaw-8979	423	1	109	CARDINAL
taxlaw-8979	423	2	european commission	ORG
taxlaw-8979	423	3	ec	ORG
taxlaw-8979	424	1	ec	ORG
taxlaw-8979	424	2	apple	ORG
taxlaw-8979	424	3	irish	NORP
taxlaw-8979	424	4	around $16 billion	MONEY
taxlaw-8979	425	1	the european commission	ORG
taxlaw-8979	425	2	one	CARDINAL
taxlaw-8979	425	3	apple	ORG
taxlaw-8979	425	4	irish	NORP
taxlaw-8979	425	5	one year	DATE
taxlaw-8979	425	6	0.005%	PERCENT
taxlaw-8979	426	1	ec	ORG
taxlaw-8979	426	2	the european general court	ORG
taxlaw-8979	427	1	ireland v. comm’n	PERSON
taxlaw-8979	427	2	eu	PERSON
taxlaw-8979	427	3	t:2020:338	PERSON
taxlaw-8979	427	4	july 15, 2020	DATE
taxlaw-8979	427	5	int’l v. comm’n	PRODUCT
taxlaw-8979	427	6	eu	PERSON
taxlaw-8979	427	7	t:2020:338	PERSON
taxlaw-8979	427	8	july 15, 2020	DATE
taxlaw-8979	428	1	110	CARDINAL
taxlaw-8979	428	2	appleby	ORG
taxlaw-8979	428	3	jersey	GPE
taxlaw-8979	428	4	u.k.	GPE
taxlaw-8979	428	5	zero	CARDINAL
taxlaw-8979	429	1	jessie drucker &	ORG
taxlaw-8979	429	2	simon bowers	PERSON
taxlaw-8979	429	3	n.y.	GPE
taxlaw-8979	429	4	nov. 6	DATE
taxlaw-8979	429	5	2017	DATE
taxlaw-8979	430	1	nike	GPE
taxlaw-8979	431	1	102	CARDINAL
taxlaw-8979	431	2	bowers	ORG
taxlaw-8979	431	3	102	CARDINAL
taxlaw-8979	431	4	113	CARDINAL
taxlaw-8979	431	5	matthew caruana galizia et al.	PERSON
taxlaw-8979	431	6	luxembourg	GPE
taxlaw-8979	431	7	int’l consortium	ORG
taxlaw-8979	431	8	dec. 9, 2014	DATE
taxlaw-8979	433	1	omri y. marian	PERSON
taxlaw-8979	433	2	7	CARDINAL
taxlaw-8979	435	1	l. rev	PERSON
taxlaw-8979	435	2	1, 6–8	DATE
taxlaw-8979	435	3	2017	CARDINAL
taxlaw-8979	435	4	luxembourg	GPE
taxlaw-8979	435	5	b. huesecken et al.	PERSON
taxlaw-8979	435	6	2018	DATE
taxlaw-8979	437	1	2021	CARDINAL
taxlaw-8979	437	2	panama	GPE
taxlaw-8979	437	3	63	DATE
taxlaw-8979	438	1	luxleaks	ORG
taxlaw-8979	439	1	e.	PERSON
taxlaw-8979	439	2	the last century	DATE
taxlaw-8979	439	3	three	CARDINAL
taxlaw-8979	441	1	trillions	CARDINAL
taxlaw-8979	441	2	each year	DATE
taxlaw-8979	442	1	tax haven bank	ORG
taxlaw-8979	443	1	$50 million	MONEY
taxlaw-8979	447	1	zero	CARDINAL
taxlaw-8979	449	1	the past half-century	DATE
taxlaw-8979	452	1	columbia journal of tax law	ORG
taxlaw-8979	453	1	13:45 64	CARDINAL
taxlaw-8979	453	2	a. tax transparency initiatives	PERSON
taxlaw-8979	456	1	some third	CARDINAL
taxlaw-8979	456	2	liability.115	GPE
taxlaw-8979	456	3	2008	DATE
taxlaw-8979	457	1	2013	DATE
taxlaw-8979	457	2	oecd	ORG
taxlaw-8979	457	3	g-20	ORG
taxlaw-8979	458	1	the united states	GPE
taxlaw-8979	459	1	the united states	GPE
taxlaw-8979	459	2	over eur750 million	CARDINAL
taxlaw-8979	459	3	$850 million	MONEY
taxlaw-8979	459	4	annual	DATE
taxlaw-8979	460	1	5	CARDINAL
taxlaw-8979	461	1	114	CARDINAL
taxlaw-8979	461	2	arthur j. cockfield	PERSON
taxlaw-8979	461	3	1	CARDINAL
taxlaw-8979	462	1	tax l. &	ORG
taxlaw-8979	462	2	1	CARDINAL
taxlaw-8979	462	3	2020	DATE
taxlaw-8979	463	1	115	CARDINAL
taxlaw-8979	463	2	leandra lederman & joseph dugan	ORG
taxlaw-8979	463	3	2020	DATE
taxlaw-8979	463	4	byu l. rev	PERSON
taxlaw-8979	463	5	145	CARDINAL
taxlaw-8979	463	6	2020	DATE
taxlaw-8979	463	7	third	ORDINAL
taxlaw-8979	463	8	petr jansky et al.	PERSON
taxlaw-8979	463	9	2019	DATE
taxlaw-8979	464	1	116	CARDINAL
taxlaw-8979	464	2	oecd	ORG
taxlaw-8979	464	3	supra	PERSON
taxlaw-8979	464	4	91	CARDINAL
taxlaw-8979	465	1	117	CARDINAL
taxlaw-8979	465	2	arthur j. cockfield &	ORG
taxlaw-8979	465	3	carl macarthur	PERSON
taxlaw-8979	465	4	63	DATE
taxlaw-8979	466	1	2015	CARDINAL
taxlaw-8979	467	1	oecd	ORG
taxlaw-8979	467	2	2017	CARDINAL
taxlaw-8979	467	3	oecd	ORG
taxlaw-8979	467	4	2017	CARDINAL
taxlaw-8979	468	1	118	CARDINAL
taxlaw-8979	468	2	cockfield & macarthur	ORG
taxlaw-8979	468	3	supra	PERSON
taxlaw-8979	468	4	117	CARDINAL
taxlaw-8979	468	5	636	CARDINAL
taxlaw-8979	469	1	u.s.	GPE
taxlaw-8979	469	2	section 6038	LAW
taxlaw-8979	470	1	119	CARDINAL
taxlaw-8979	470	2	113	CARDINAL
taxlaw-8979	470	3	120	CARDINAL
taxlaw-8979	470	4	oecd	ORG
taxlaw-8979	470	5	5 2015	CARDINAL
taxlaw-8979	470	6	2015	DATE
taxlaw-8979	471	1	2021	CARDINAL
taxlaw-8979	471	2	panama	GPE
taxlaw-8979	471	3	65	DATE
taxlaw-8979	471	4	luxembourg	GPE
taxlaw-8979	473	1	2021	CARDINAL
taxlaw-8979	473	2	130	CARDINAL
taxlaw-8979	473	3	the united states	GPE
taxlaw-8979	473	4	two	CARDINAL
taxlaw-8979	473	5	first	ORDINAL
taxlaw-8979	473	6	over eur750 million	CARDINAL
taxlaw-8979	473	7	millions	CARDINAL
taxlaw-8979	473	8	the united states	GPE
taxlaw-8979	473	9	france	GPE
taxlaw-8979	474	1	121	CARDINAL
taxlaw-8979	474	2	ruth mason	PERSON
taxlaw-8979	474	3	114	CARDINAL
taxlaw-8979	475	1	j. int’l l. 353	PERSON
taxlaw-8979	475	2	july 2020	DATE
taxlaw-8979	475	3	oecd beps	ORG
taxlaw-8979	475	4	eduardo a. baistrocchi	PERSON
taxlaw-8979	475	5	40	CARDINAL
taxlaw-8979	476	1	219	CARDINAL
taxlaw-8979	476	2	271	CARDINAL
taxlaw-8979	476	3	2021	CARDINAL
taxlaw-8979	477	1	122	CARDINAL
taxlaw-8979	477	2	paul hannon & kate	ORG
taxlaw-8979	477	3	davidson	GPE
taxlaw-8979	477	4	u.s.	GPE
taxlaw-8979	477	5	wall st	PERSON
taxlaw-8979	477	6	j.	PERSON
taxlaw-8979	478	1	july 1	DATE
taxlaw-8979	478	2	2021	DATE
taxlaw-8979	478	3	daniel shaviro	PERSON
taxlaw-8979	479	1	40	CARDINAL
taxlaw-8979	480	1	395	CARDINAL
taxlaw-8979	480	2	2021	CARDINAL
taxlaw-8979	480	3	18	CARDINAL
taxlaw-8979	480	4	pitt	PERSON
taxlaw-8979	481	1	225	CARDINAL
taxlaw-8979	481	2	2021	CARDINAL
taxlaw-8979	481	3	u.s.	GPE
taxlaw-8979	482	1	123	CARDINAL
taxlaw-8979	482	2	oecd	ORG
taxlaw-8979	482	3	two	CARDINAL
taxlaw-8979	482	4	july 1	DATE
taxlaw-8979	482	5	2021	CARDINAL
taxlaw-8979	483	1	124	CARDINAL
taxlaw-8979	484	1	michael p. devereux et al.	PERSON
taxlaw-8979	484	2	oxford	NORP
taxlaw-8979	484	3	univ	NORP
taxlaw-8979	485	1	ctr	GPE
taxlaw-8979	486	1	19/01	CARDINAL
taxlaw-8979	486	2	2019	DATE
taxlaw-8979	487	1	cockfield	GPE
taxlaw-8979	487	2	99	CARDINAL
taxlaw-8979	487	3	389-94	CARDINAL
taxlaw-8979	488	1	125	CARDINAL
taxlaw-8979	488	2	arvid a. skaar	PERSON
taxlaw-8979	488	3	24	CARDINAL
taxlaw-8979	488	4	1991	DATE
taxlaw-8979	489	1	126	CARDINAL
taxlaw-8979	489	2	oecd	ORG
taxlaw-8979	489	3	1	CARDINAL
taxlaw-8979	489	4	3 (	PERCENT
taxlaw-8979	489	5	klaus vogel	PERSON
taxlaw-8979	489	6	11	CARDINAL
taxlaw-8979	489	7	393	CARDINAL
taxlaw-8979	489	8	400	CARDINAL
taxlaw-8979	489	9	1988	DATE
taxlaw-8979	490	1	vogel	ORG
taxlaw-8979	490	2	georg von schanz	PERSON
taxlaw-8979	491	1	von schanz	PERSON
taxlaw-8979	491	2	three-quarters	CARDINAL
taxlaw-8979	491	3	one-quarter	DATE
taxlaw-8979	492	1	george von schanz	PERSON
taxlaw-8979	492	2	zur frage der steuerpflicht	ORG
taxlaw-8979	492	3	9	CARDINAL
taxlaw-8979	492	4	356	CARDINAL
taxlaw-8979	492	5	1892	DATE
taxlaw-8979	493	1	127	CARDINAL
taxlaw-8979	493	2	the united states	GPE
taxlaw-8979	493	3	france	GPE
taxlaw-8979	494	1	luke baker	PERSON
taxlaw-8979	494	2	france	GPE
taxlaw-8979	494	3	u.s.	GPE
taxlaw-8979	494	4	globe & mail	ORG
taxlaw-8979	494	5	jan. 24, 2020	DATE
taxlaw-8979	495	1	cockfield	GPE
taxlaw-8979	495	2	99	CARDINAL
taxlaw-8979	495	3	358	CARDINAL
taxlaw-8979	496	1	columbia journal of tax law	ORG
taxlaw-8979	497	1	13:45 66	DATE
taxlaw-8979	497	2	second	ORDINAL
taxlaw-8979	497	3	15%	PERCENT
taxlaw-8979	497	4	the united states	GPE
taxlaw-8979	497	5	recent years	DATE
taxlaw-8979	498	1	u.s.	GPE
taxlaw-8979	498	2	gilti”)).129	WORK_OF_ART
taxlaw-8979	498	3	u.s.	GPE
taxlaw-8979	498	4	the united states	GPE
taxlaw-8979	498	5	the tax haven government	ORG
taxlaw-8979	499	1	first	ORDINAL
taxlaw-8979	499	2	the united states	GPE
taxlaw-8979	499	3	128	CARDINAL
taxlaw-8979	499	4	arthur cockfield	PERSON
taxlaw-8979	499	5	toronto	GPE
taxlaw-8979	499	6	july 30, 2021	DATE
taxlaw-8979	501	1	wei cui	PERSON
taxlaw-8979	501	2	globe & mail	ORG
taxlaw-8979	501	3	july 11	DATE
taxlaw-8979	501	4	2021	DATE
taxlaw-8979	502	1	129	CARDINAL
taxlaw-8979	502	2	cockfield	GPE
taxlaw-8979	502	3	99	CARDINAL
taxlaw-8979	502	4	370	CARDINAL
taxlaw-8979	503	1	130	CARDINAL
taxlaw-8979	504	1	the united states	GPE
taxlaw-8979	504	2	january 1, 2018	DATE
taxlaw-8979	505	1	u.s.	GPE
taxlaw-8979	505	2	over $500 million	MONEY
taxlaw-8979	505	3	annual	DATE
taxlaw-8979	505	4	three-year	DATE
taxlaw-8979	507	1	10%	PERCENT
taxlaw-8979	507	2	5%	PERCENT
taxlaw-8979	507	3	2018	DATE
taxlaw-8979	507	4	12.5%	PERCENT
taxlaw-8979	507	5	2025	DATE
taxlaw-8979	510	1	10.5%	PERCENT
taxlaw-8979	511	1	13.125%	PERCENT
taxlaw-8979	511	2	u.s.	GPE
taxlaw-8979	514	1	roughly half	CARDINAL
taxlaw-8979	515	1	sanchirico	ORG
taxlaw-8979	515	2	23	CARDINAL
taxlaw-8979	516	1	133	CARDINAL
taxlaw-8979	516	2	oecd	ORG
taxlaw-8979	516	3	supra	PERSON
taxlaw-8979	516	4	120	CARDINAL
taxlaw-8979	516	5	134	CARDINAL
taxlaw-8979	517	1	two decades	DATE
taxlaw-8979	517	2	european union	ORG
taxlaw-8979	518	1	michael devereux &	ORG
taxlaw-8979	518	2	the european union	ORG
taxlaw-8979	518	3	16(1	CARDINAL
taxlaw-8979	520	1	23 (2010	DATE
taxlaw-8979	522	1	2021	CARDINAL
taxlaw-8979	522	2	panama	GPE
taxlaw-8979	522	3	67	CARDINAL
taxlaw-8979	522	4	at least a	CARDINAL
taxlaw-8979	522	5	15%	PERCENT
taxlaw-8979	528	1	joe	PERSON
taxlaw-8979	528	2	brooklyn	GPE
taxlaw-8979	528	3	$100 million	MONEY
taxlaw-8979	529	1	u.s.	GPE
taxlaw-8979	530	1	joe	PERSON
taxlaw-8979	530	2	u.s.	GPE
taxlaw-8979	530	3	u.s.	GPE
taxlaw-8979	530	4	joe	PERSON
taxlaw-8979	530	5	joe	PERSON
taxlaw-8979	531	1	one	CARDINAL
taxlaw-8979	531	2	u.s.	GPE
taxlaw-8979	531	3	u.s.	GPE
taxlaw-8979	532	1	the late 1990s	DATE
taxlaw-8979	532	2	oecd	ORG
taxlaw-8979	532	3	oecd	ORG
taxlaw-8979	532	4	oecd	ORG
taxlaw-8979	533	1	2002	DATE
taxlaw-8979	533	2	oecd	ORG
taxlaw-8979	533	3	oecd	ORG
taxlaw-8979	533	4	deficient:138	PERSON
taxlaw-8979	533	5	first	ORDINAL
taxlaw-8979	533	6	2007	DATE
taxlaw-8979	533	7	liechtenstein	GPE
taxlaw-8979	533	8	swiss	NORP
taxlaw-8979	534	1	the u.s. senate	ORG
taxlaw-8979	534	2	135	CARDINAL
taxlaw-8979	534	3	13	CARDINAL
taxlaw-8979	535	1	136	CARDINAL
taxlaw-8979	535	2	oecd	ORG
taxlaw-8979	535	3	21	CARDINAL
taxlaw-8979	536	1	joann m. weiner & hugh j. ault	PERSON
taxlaw-8979	536	2	oecd	ORG
taxlaw-8979	536	3	51	CARDINAL
taxlaw-8979	536	4	nat’l	NORP
taxlaw-8979	536	5	601	CARDINAL
taxlaw-8979	536	6	608	CARDINAL
taxlaw-8979	536	7	1998	DATE
taxlaw-8979	536	8	first	ORDINAL
taxlaw-8979	537	1	137	CARDINAL
taxlaw-8979	537	2	oecd	ORG
taxlaw-8979	537	3	paris	GPE
taxlaw-8979	537	4	2002	DATE
taxlaw-8979	538	1	138	CARDINAL
taxlaw-8979	538	2	david kerzner	PERSON
taxlaw-8979	538	3	david w. chodikoff	PERSON
taxlaw-8979	538	4	age 316	DATE
taxlaw-8979	538	5	2016	DATE
taxlaw-8979	539	1	139	CARDINAL
taxlaw-8979	539	2	oecd	ORG
taxlaw-8979	539	3	2015	DATE
taxlaw-8979	541	1	columbia journal of tax	ORG
taxlaw-8979	542	1	13:45 68	CARDINAL
taxlaw-8979	542	2	u.s.	GPE
taxlaw-8979	542	3	u.s.	GPE
taxlaw-8979	542	4	2013	DATE
taxlaw-8979	542	5	oecd	ORG
taxlaw-8979	542	6	g-20	GPE
taxlaw-8979	542	7	crs	ORG
taxlaw-8979	542	8	crs	ORG
taxlaw-8979	542	9	the united states	GPE
taxlaw-8979	542	10	crs	ORG
taxlaw-8979	543	1	140	CARDINAL
taxlaw-8979	543	2	2009	DATE
taxlaw-8979	543	3	111th	NORP
taxlaw-8979	544	1	1st	ORDINAL
taxlaw-8979	545	1	2009	DATE
taxlaw-8979	548	1	2847	CARDINAL
taxlaw-8979	548	2	111th	NORP
taxlaw-8979	549	1	501	CARDINAL
taxlaw-8979	549	2	2d	CARDINAL
taxlaw-8979	550	1	2010	DATE
taxlaw-8979	551	1	1471	CARDINAL
taxlaw-8979	551	2	1474	CARDINAL
taxlaw-8979	552	1	141	CARDINAL
taxlaw-8979	552	2	oecd	ORG
taxlaw-8979	553	1	oecd	ORG
taxlaw-8979	553	2	standard for automatic exchange of financial	ORG
taxlaw-8979	553	3	2014	DATE
taxlaw-8979	553	4	http://dx.doi.org/10.1787/9789264216525-en	CARDINAL
taxlaw-8979	554	1	oecd	ORG
taxlaw-8979	554	2	standard for automatic exchange	ORG
taxlaw-8979	555	1	142	CARDINAL
taxlaw-8979	557	1	cynthia blum	PERSON
taxlaw-8979	557	2	6	CARDINAL
taxlaw-8979	557	3	fla	GPE
taxlaw-8979	559	1	579	CARDINAL
taxlaw-8979	559	2	2004	DATE
taxlaw-8979	560	1	144	CARDINAL
taxlaw-8979	560	2	oecd	ORG
taxlaw-8979	560	3	article 26 of the oecd	LAW
taxlaw-8979	561	1	1	CARDINAL
taxlaw-8979	561	2	2	CARDINAL
taxlaw-8979	561	3	3	CARDINAL
taxlaw-8979	561	4	4	CARDINAL
taxlaw-8979	561	5	third	ORDINAL
taxlaw-8979	561	6	5	CARDINAL
taxlaw-8979	562	1	arthur j. cockfield	PERSON
taxlaw-8979	562	2	379	CARDINAL
taxlaw-8979	562	3	robert f. van brederode	PERSON
taxlaw-8979	562	4	2020	DATE
taxlaw-8979	563	1	145	CARDINAL
taxlaw-8979	563	2	oecd	ORG
taxlaw-8979	563	3	first	ORDINAL
taxlaw-8979	563	4	aug. 12	DATE
taxlaw-8979	563	5	2021	DATE
taxlaw-8979	563	6	112	CARDINAL
taxlaw-8979	563	7	the united states	GPE
taxlaw-8979	564	1	146	CARDINAL
taxlaw-8979	564	2	crs	ORG
taxlaw-8979	565	1	andres knobel	PERSON
taxlaw-8979	566	1	2017	CARDINAL
taxlaw-8979	567	1	chris jones	PERSON
taxlaw-8979	567	2	tax haven networks	ORG
taxlaw-8979	567	3	4	CARDINAL
taxlaw-8979	567	4	53	CARDINAL
taxlaw-8979	567	5	j. world	WORK_OF_ART
taxlaw-8979	568	1	177	CARDINAL
taxlaw-8979	568	2	2018	DATE
taxlaw-8979	569	1	2021	CARDINAL
taxlaw-8979	569	2	panama	GPE
taxlaw-8979	569	3	69	DATE
taxlaw-8979	569	4	d.	NORP
taxlaw-8979	570	1	oecd	ORG
taxlaw-8979	570	2	g-20	GPE
taxlaw-8979	572	1	over $850 million	MONEY
taxlaw-8979	575	1	the united states	GPE
taxlaw-8979	575	2	crs	PRODUCT
taxlaw-8979	576	1	u.s.	GPE
taxlaw-8979	576	2	crs	PRODUCT
taxlaw-8979	581	1	a.	PERSON
taxlaw-8979	581	2	tax haven investments a	ORG
taxlaw-8979	581	3	147	CARDINAL
taxlaw-8979	581	4	s. beer &	ORG
taxlaw-8979	581	5	coelho s. leduc	PERSON
taxlaw-8979	581	6	2019	DATE
taxlaw-8979	581	7	niels johannesen et al	PERSON
taxlaw-8979	581	8	12	CARDINAL
taxlaw-8979	583	1	j. econ	PERSON
taxlaw-8979	583	2	312	CARDINAL
taxlaw-8979	583	3	2020	DATE
taxlaw-8979	584	1	elisa casi et al.	PERSON
taxlaw-8979	584	2	190	CARDINAL
taxlaw-8979	584	3	j. pub	ORG
taxlaw-8979	585	1	1042	CARDINAL
taxlaw-8979	585	2	2020	DATE
taxlaw-8979	586	1	148	CARDINAL
taxlaw-8979	586	2	niels johannesen & gabriel zucman	ORG
taxlaw-8979	586	3	6	CARDINAL
taxlaw-8979	587	1	j. 65 (	ORG
taxlaw-8979	587	2	2014	DATE
taxlaw-8979	588	1	the united states	GPE
taxlaw-8979	589	1	149	CARDINAL
taxlaw-8979	589	2	cockfield	GPE
taxlaw-8979	589	3	supra	PERSON
taxlaw-8979	589	4	144	CARDINAL
taxlaw-8979	590	1	columbia journal of tax	ORG
taxlaw-8979	591	1	13:45 70	CARDINAL
taxlaw-8979	594	1	reuven avi-yonah	PERSON
taxlaw-8979	594	2	one	CARDINAL
taxlaw-8979	596	1	joe	PERSON
taxlaw-8979	596	2	u.s.	GPE
taxlaw-8979	596	3	$1 million	MONEY
taxlaw-8979	596	4	haven	GPE
taxlaw-8979	596	5	haven	GPE
taxlaw-8979	596	6	joe	PERSON
taxlaw-8979	597	1	30%	PERCENT
taxlaw-8979	598	1	the united states	GPE
taxlaw-8979	598	2	joe	PERSON
taxlaw-8979	598	3	300,000	MONEY
taxlaw-8979	603	1	recent years	DATE
taxlaw-8979	605	1	swiss	NORP
taxlaw-8979	606	1	the tax haven data leaks	ORG
taxlaw-8979	606	2	150	CARDINAL
taxlaw-8979	606	3	11	CARDINAL
taxlaw-8979	606	4	1583	DATE
taxlaw-8979	607	1	151	CARDINAL
taxlaw-8979	607	2	arthur j. cockfield	PERSON
taxlaw-8979	607	3	85	CARDINAL
taxlaw-8979	608	1	l. rev	PERSON
taxlaw-8979	608	2	1171	CARDINAL
taxlaw-8979	608	3	1237-44	DATE
taxlaw-8979	610	1	152	CARDINAL
taxlaw-8979	610	2	gabriel zucman	PERSON
taxlaw-8979	610	3	28	CARDINAL
taxlaw-8979	610	4	j. econ	PERSON
taxlaw-8979	611	1	persp	PERSON
taxlaw-8979	612	1	121	CARDINAL
taxlaw-8979	612	2	136	CARDINAL
taxlaw-8979	612	3	2014	DATE
taxlaw-8979	613	1	2021	CARDINAL
taxlaw-8979	613	2	panama	GPE
taxlaw-8979	613	3	71	DATE
taxlaw-8979	623	1	the european union	ORG
taxlaw-8979	625	1	the united states	GPE
taxlaw-8979	625	2	japan	GPE
taxlaw-8979	627	1	2020	DATE
taxlaw-8979	627	2	u.s.	GPE
taxlaw-8979	627	3	second	ORDINAL
taxlaw-8979	627	4	japan	GPE
taxlaw-8979	627	5	seven	CARDINAL
taxlaw-8979	627	6	one	CARDINAL
taxlaw-8979	627	7	the cayman islands	GPE
taxlaw-8979	627	8	ten	CARDINAL
taxlaw-8979	627	9	153	CARDINAL
taxlaw-8979	628	1	3	CARDINAL
taxlaw-8979	628	2	2017	DATE
taxlaw-8979	629	1	154	CARDINAL
taxlaw-8979	629	2	arthur j. cockfield	PERSON
taxlaw-8979	629	3	42	CARDINAL
taxlaw-8979	629	4	u. b.c. l. rev	ORG
taxlaw-8979	629	5	420	CARDINAL
taxlaw-8979	629	6	2010	DATE
taxlaw-8979	630	1	155	CARDINAL
taxlaw-8979	630	2	european commission	ORG
taxlaw-8979	630	3	european	NORP
taxlaw-8979	630	4	brussels	GPE
taxlaw-8979	630	5	july 24, 2019 com	DATE
taxlaw-8979	630	6	372	CARDINAL
taxlaw-8979	630	7	2019	DATE
taxlaw-8979	631	1	156	CARDINAL
taxlaw-8979	631	2	2020	DATE
taxlaw-8979	631	3	2020	DATE
taxlaw-8979	632	1	columbia journal of tax	ORG
taxlaw-8979	633	1	13:45 72	CARDINAL
taxlaw-8979	633	2	the united kingdom	GPE
taxlaw-8979	633	3	twelfth	ORDINAL
taxlaw-8979	633	4	germany	GPE
taxlaw-8979	633	5	ranked fourteenth	ORG
taxlaw-8979	633	6	canada	GPE
taxlaw-8979	633	7	nineteenth	ORDINAL
taxlaw-8979	634	1	bahamas	GPE
taxlaw-8979	634	2	caribbean	LOC
taxlaw-8979	634	3	twenty-two	CARDINAL
taxlaw-8979	634	4	russia	GPE
taxlaw-8979	634	5	trillions of dollars	MONEY
taxlaw-8979	634	6	the decades	DATE
taxlaw-8979	634	7	one	CARDINAL
taxlaw-8979	634	8	luanda	GPE
taxlaw-8979	634	9	africa	LOC
taxlaw-8979	634	10	angola	GPE
taxlaw-8979	634	11	delaware	GPE
taxlaw-8979	634	12	$1.8 million	MONEY
taxlaw-8979	634	13	lisbon	GPE
taxlaw-8979	634	14	delaware	GPE
taxlaw-8979	635	1	south dakota	GPE
taxlaw-8979	636	1	2020	DATE
taxlaw-8979	636	2	south dakota	GPE
taxlaw-8979	636	3	an estimated $367 billion	MONEY
taxlaw-8979	637	1	oecd	ORG
taxlaw-8979	637	2	trillions of dollars	MONEY
taxlaw-8979	640	1	157	CARDINAL
taxlaw-8979	640	2	dave seglins	PERSON
taxlaw-8979	640	3	canada	GPE
taxlaw-8979	640	4	panama	GPE
taxlaw-8979	640	5	jan. 24	DATE
taxlaw-8979	640	6	2017	DATE
taxlaw-8979	640	7	http://www.cbc.ca/news/investigates/panama-papers-canada-tax-haven-1.3950552	GPE
taxlaw-8979	640	8	canadian	NORP
taxlaw-8979	641	1	158	CARDINAL
taxlaw-8979	641	2	michelle hanlon et al.	PERSON
taxlaw-8979	641	3	u.s.	GPE
taxlaw-8979	641	4	u.s.	GPE
taxlaw-8979	641	5	70	CARDINAL
taxlaw-8979	642	1	257	CARDINAL
taxlaw-8979	642	2	2015	CARDINAL
taxlaw-8979	642	3	u.s.	GPE
taxlaw-8979	642	4	u.s.	GPE
taxlaw-8979	643	1	159	CARDINAL
taxlaw-8979	643	2	48	CARDINAL
taxlaw-8979	644	1	160	CARDINAL
taxlaw-8979	644	2	santos penthouse	PERSON
taxlaw-8979	644	3	int’l consortium	ORG
taxlaw-8979	644	4	feb. 24, 2020	DATE
taxlaw-8979	645	1	delaware	GPE
taxlaw-8979	645	2	delaware	GPE
taxlaw-8979	646	1	161	CARDINAL
taxlaw-8979	646	2	david pegg & dominique rushe	ORG
taxlaw-8979	646	3	south dakota	GPE
taxlaw-8979	646	4	367bn	MONEY
taxlaw-8979	646	5	oct. 4	DATE
taxlaw-8979	646	6	2021	DATE
taxlaw-8979	648	1	162	CARDINAL
taxlaw-8979	648	2	cockfield	GPE
taxlaw-8979	648	3	2	CARDINAL
taxlaw-8979	648	4	535	CARDINAL
taxlaw-8979	649	1	163	CARDINAL
taxlaw-8979	649	2	536	CARDINAL
taxlaw-8979	650	1	2021	CARDINAL
taxlaw-8979	650	2	panama	GPE
taxlaw-8979	650	3	73	CARDINAL
taxlaw-8979	650	4	d.	NORP
taxlaw-8979	651	1	u.s.	GPE
taxlaw-8979	652	1	billions	CARDINAL
taxlaw-8979	653	1	2010	DATE
taxlaw-8979	653	2	the new york department	ORG
taxlaw-8979	653	3	$1.2 billion	MONEY
taxlaw-8979	653	4	2017	DATE
taxlaw-8979	653	5	australian	NORP
taxlaw-8979	658	1	164	CARDINAL
taxlaw-8979	658	2	joanne bourquard & cassandra kirsch	ORG
taxlaw-8979	658	3	nat’l conf	GPE
taxlaw-8979	659	1	st.	GPE
taxlaw-8979	659	2	sep. 1, 2014	DATE
taxlaw-8979	662	1	165	CARDINAL
taxlaw-8979	662	2	austrac	ORG
taxlaw-8979	663	1	166	CARDINAL
taxlaw-8979	663	2	canada	GPE
taxlaw-8979	663	3	british	NORP
taxlaw-8979	663	4	columbian	NORP
taxlaw-8979	663	5	vancouver	GPE
taxlaw-8979	665	1	christian	NORP
taxlaw-8979	665	2	british columbia	GPE
taxlaw-8979	665	3	british columbia	GPE
taxlaw-8979	665	4	mar. 2021	DATE
taxlaw-8979	666	1	april 9, 2021	DATE
taxlaw-8979	667	1	british columbia	GPE
taxlaw-8979	667	2	apr. 9,	DATE
taxlaw-8979	667	3	2021	DATE
taxlaw-8979	668	1	167	CARDINAL
taxlaw-8979	668	2	christian	NORP
taxlaw-8979	668	3	166	CARDINAL
taxlaw-8979	668	4	10	CARDINAL
taxlaw-8979	669	1	three	CARDINAL
taxlaw-8979	670	1	first	ORDINAL
taxlaw-8979	673	1	second	ORDINAL
taxlaw-8979	676	1	third	ORDINAL
taxlaw-8979	679	1	christian	NORP
taxlaw-8979	679	2	36	CARDINAL
taxlaw-8979	679	3	fla	GPE
taxlaw-8979	680	1	st. l. rev	PERSON
taxlaw-8979	681	1	289	CARDINAL
taxlaw-8979	681	2	2019	CARDINAL
taxlaw-8979	682	1	https://cullencommission.ca/data/transcripts/transcript%20april%209,%202021.pdf columbia journal	ORG
taxlaw-8979	683	1	13:45 74	CARDINAL
taxlaw-8979	684	1	tax haven	ORG
taxlaw-8979	685	1	hundreds of millions of dollars	MONEY
taxlaw-8979	689	1	one	CARDINAL
taxlaw-8979	690	1	thousands	CARDINAL
taxlaw-8979	692	1	world war ii	EVENT
taxlaw-8979	692	2	the united kingdom.170	GPE
taxlaw-8979	692	3	one	CARDINAL
taxlaw-8979	694	1	168	CARDINAL
taxlaw-8979	694	2	sarah gruber	PERSON
taxlaw-8979	695	1	32	CARDINAL
taxlaw-8979	695	2	quinnipiac l. rev	PERSON
taxlaw-8979	695	3	135	CARDINAL
taxlaw-8979	695	4	2013	DATE
taxlaw-8979	695	5	thomas slattery	PERSON
taxlaw-8979	695	6	39	CARDINAL
taxlaw-8979	696	1	j. int’l l. 829	PERSON
taxlaw-8979	696	2	2014	DATE
taxlaw-8979	697	1	169	CARDINAL
taxlaw-8979	700	1	april 2013	DATE
taxlaw-8979	700	2	2010	DATE
taxlaw-8979	701	1	2009	DATE
taxlaw-8979	702	1	170	CARDINAL
taxlaw-8979	702	2	johannesen & zucman	ORG
taxlaw-8979	702	3	148	CARDINAL
taxlaw-8979	702	4	1194-98	CARDINAL
taxlaw-8979	702	5	james grimmelmann	PERSON
taxlaw-8979	702	6	sealand	ORG
taxlaw-8979	702	7	2012	DATE
taxlaw-8979	703	1	l. rev	PERSON
taxlaw-8979	704	1	405	CARDINAL
taxlaw-8979	704	2	405-06	CARDINAL
taxlaw-8979	704	3	2012	DATE
taxlaw-8979	705	1	171	CARDINAL
taxlaw-8979	706	1	166	CARDINAL
taxlaw-8979	706	2	2021	CARDINAL
taxlaw-8979	706	3	panama	GPE
taxlaw-8979	706	4	75	CARDINAL
taxlaw-8979	706	5	only one	CARDINAL
taxlaw-8979	707	1	u.s.	GPE
taxlaw-8979	712	1	the last quarter-century	DATE
taxlaw-8979	714	1	china	GPE
taxlaw-8979	714	2	russia	GPE
taxlaw-8979	718	1	middleincome	PERSON
taxlaw-8979	719	1	173	CARDINAL
taxlaw-8979	719	2	two	CARDINAL
taxlaw-8979	720	1	canada	GPE
taxlaw-8979	720	2	house of commons	ORG
taxlaw-8979	720	3	41st	FAC
taxlaw-8979	720	4	17, 2013	DATE
taxlaw-8979	720	5	canada	GPE
taxlaw-8979	720	6	house of commons	ORG
taxlaw-8979	720	7	42d	FAC
taxlaw-8979	720	8	no. 6	CARDINAL
taxlaw-8979	720	9	2016	DATE
taxlaw-8979	721	1	174	CARDINAL
taxlaw-8979	721	2	adam b. thimmesch	PERSON
taxlaw-8979	721	3	90	CARDINAL
taxlaw-8979	722	1	l. rev	PERSON
taxlaw-8979	722	2	375	CARDINAL
taxlaw-8979	722	3	2017-2018	DATE
taxlaw-8979	722	4	175	CARDINAL
taxlaw-8979	722	5	cockfield	GPE
taxlaw-8979	722	6	42	CARDINAL
taxlaw-8979	722	7	314-15	CARDINAL
taxlaw-8979	723	1	columbia journal of tax law	ORG
taxlaw-8979	724	1	13:45 76	CARDINAL
taxlaw-8979	725	1	oecd	ORG
taxlaw-8979	730	1	two	CARDINAL
taxlaw-8979	732	1	forty years	DATE
taxlaw-8979	738	1	panama	GPE
taxlaw-8979	744	1	i. introduction ii	PERSON
taxlaw-8979	745	1	privileging	PERSON
taxlaw-8979	745	2	c. millionaire	GPE
taxlaw-8979	748	1	a.	PERSON
taxlaw-8979	748	2	tax haven investments b. global financial registry	ORG