id	sid	eid	entity	type
taxlaw-9798	1	1	zachary marcone & alison tsang*	ORG
taxlaw-9798	1	2	panama	GPE
taxlaw-9798	2	1	mdrs	PERSON
taxlaw-9798	3	1	the past four decades	DATE
taxlaw-9798	3	2	three	CARDINAL
taxlaw-9798	3	3	the 1980s	DATE
taxlaw-9798	5	1	mdrs	GPE
taxlaw-9798	7	1	the chinese university of hong kong	ORG
taxlaw-9798	8	1	zachary marcone	PERSON
taxlaw-9798	8	2	fulbright	ORG
taxlaw-9798	8	3	uganda christian university	ORG
taxlaw-9798	8	4	the chinese university of hong kong	ORG
taxlaw-9798	9	1	alison tsang	PERSON
taxlaw-9798	9	2	hong kong	GPE
taxlaw-9798	9	3	baker & mckenzie	ORG
taxlaw-9798	10	1	hong kong	GPE
taxlaw-9798	10	2	china	GPE
taxlaw-9798	10	3	14612220	DATE
taxlaw-9798	11	1	2022	CARDINAL
taxlaw-9798	11	2	123	CARDINAL
taxlaw-9798	11	3	124	CARDINAL
taxlaw-9798	11	4	first	ORDINAL
taxlaw-9798	11	5	1980s	DATE
taxlaw-9798	11	6	128	CARDINAL
taxlaw-9798	11	7	a. united	PERSON
taxlaw-9798	12	1	129	CARDINAL
taxlaw-9798	12	2	132 ii	QUANTITY
taxlaw-9798	12	3	second	ORDINAL
taxlaw-9798	12	4	133	CARDINAL
taxlaw-9798	12	5	a. united	PERSON
taxlaw-9798	12	6	134	CARDINAL
taxlaw-9798	12	7	b. united kingdom	PERSON
taxlaw-9798	12	8	137	CARDINAL
taxlaw-9798	12	9	140 iii	QUANTITY
taxlaw-9798	12	10	third	ORDINAL
taxlaw-9798	12	11	2015	CARDINAL
taxlaw-9798	12	12	143	CARDINAL
taxlaw-9798	12	13	a. dac 6	PERSON
taxlaw-9798	12	14	143	CARDINAL
taxlaw-9798	12	15	149	CARDINAL
taxlaw-9798	12	16	152	CARDINAL
taxlaw-9798	12	17	mdrs	PERSON
taxlaw-9798	12	18	153	CARDINAL
taxlaw-9798	12	19	154	CARDINAL
taxlaw-9798	12	20	155	CARDINAL
taxlaw-9798	12	21	mdrs	PERSON
taxlaw-9798	12	22	159	CARDINAL
taxlaw-9798	12	23	161	CARDINAL
taxlaw-9798	12	24	163	CARDINAL
taxlaw-9798	12	25	124	CARDINAL
taxlaw-9798	12	26	columbia journal of tax	ORG
taxlaw-9798	12	27	13:2	CARDINAL
taxlaw-9798	12	28	nigerian	NORP
taxlaw-9798	12	29	david	PERSON
taxlaw-9798	13	1	$150 million	MONEY
taxlaw-9798	13	2	forbes	ORG
taxlaw-9798	13	3	british	NORP
taxlaw-9798	13	4	david	PERSON
taxlaw-9798	14	1	panama	GPE
taxlaw-9798	14	2	mdrs	PERSON
taxlaw-9798	15	1	mdrs	PERSON
taxlaw-9798	15	2	1	CARDINAL
taxlaw-9798	15	3	nicholas ibekwe	PERSON
taxlaw-9798	15	4	david	PERSON
taxlaw-9798	15	5	oct. 10	DATE
taxlaw-9798	15	6	2021	DATE
taxlaw-9798	16	1	mfonobong nsehe	PERSON
taxlaw-9798	16	2	five	CARDINAL
taxlaw-9798	16	3	nigeria	GPE
taxlaw-9798	16	4	forbes	GPE
taxlaw-9798	16	5	june 2, 2011	DATE
taxlaw-9798	16	6	five	CARDINAL
taxlaw-9798	17	1	2	CARDINAL
taxlaw-9798	17	2	greg miller et al	PERSON
taxlaw-9798	17	3	billions	CARDINAL
taxlaw-9798	18	1	oct. 3	DATE
taxlaw-9798	18	2	2021	DATE
taxlaw-9798	18	3	4	CARDINAL
taxlaw-9798	18	4	panama	GPE
taxlaw-9798	18	5	2016	DATE
taxlaw-9798	18	6	lawrence j. trautman	PERSON
taxlaw-9798	18	7	panama	GPE
taxlaw-9798	18	8	1	CARDINAL
taxlaw-9798	18	9	121	CARDINAL
taxlaw-9798	18	10	penn st. l. rev	PERSON
taxlaw-9798	18	11	807	CARDINAL
taxlaw-9798	18	12	2017	CARDINAL
taxlaw-9798	18	13	shu-yi oei & diane ring	PERSON
taxlaw-9798	18	14	65	CARDINAL
taxlaw-9798	18	15	ucla l. rev	PERSON
taxlaw-9798	19	1	532	CARDINAL
taxlaw-9798	19	2	2018	DATE
taxlaw-9798	19	3	james o’donovan et	PERSON
taxlaw-9798	19	4	panama	GPE
taxlaw-9798	19	5	32	CARDINAL
taxlaw-9798	20	1	4117	CARDINAL
taxlaw-9798	20	2	2019	DATE
taxlaw-9798	21	1	https://www.icij.org/investigations/pandora-papers	CARDINAL
taxlaw-9798	21	2	oct. 13	DATE
taxlaw-9798	21	3	2021	CARDINAL
taxlaw-9798	22	1	5	CARDINAL
taxlaw-9798	23	1	mdrs	PERSON
taxlaw-9798	23	2	crs	ORG
taxlaw-9798	24	1	190	CARDINAL
taxlaw-9798	25	1	6	CARDINAL
taxlaw-9798	25	2	third	ORDINAL
taxlaw-9798	27	1	2022	CARDINAL
taxlaw-9798	27	2	125	CARDINAL
taxlaw-9798	27	3	mdrs	PERSON
taxlaw-9798	27	4	recent years	DATE
taxlaw-9798	27	5	eu council	ORG
taxlaw-9798	27	6	2018/822	CARDINAL
taxlaw-9798	27	7	oecd	ORG
taxlaw-9798	27	8	crs	ORG
taxlaw-9798	27	9	30	CARDINAL
taxlaw-9798	27	10	2018	DATE
taxlaw-9798	27	11	suit.10	ORG
taxlaw-9798	27	12	first	ORDINAL
taxlaw-9798	28	1	first	ORDINAL
taxlaw-9798	30	1	three	CARDINAL
taxlaw-9798	30	2	the 1980s	DATE
taxlaw-9798	30	3	the 2000s	DATE
taxlaw-9798	30	4	the past six years	DATE
taxlaw-9798	31	1	7	CARDINAL
taxlaw-9798	31	2	michael schler	PERSON
taxlaw-9798	31	3	109	CARDINAL
taxlaw-9798	31	4	915	CARDINAL
taxlaw-9798	31	5	917	CARDINAL
taxlaw-9798	31	6	2005	DATE
taxlaw-9798	32	1	8	CARDINAL
taxlaw-9798	33	1	9	CARDINAL
taxlaw-9798	33	2	2018/822	DATE
taxlaw-9798	33	3	2018	DATE
taxlaw-9798	33	4	l 139	DATE
taxlaw-9798	34	1	6	CARDINAL
taxlaw-9798	34	2	oecd	ORG
taxlaw-9798	34	3	crs	ORG
taxlaw-9798	34	4	2018	DATE
taxlaw-9798	35	1	crs	PRODUCT
taxlaw-9798	36	1	6	CARDINAL
taxlaw-9798	38	1	crs	PRODUCT
taxlaw-9798	38	2	crs	ORG
taxlaw-9798	40	1	10	CARDINAL
taxlaw-9798	40	2	mexico	GPE
taxlaw-9798	40	3	argentina	GPE
taxlaw-9798	40	4	the united kingdom	GPE
taxlaw-9798	40	5	27	CARDINAL
taxlaw-9798	40	6	eu	ORG
taxlaw-9798	40	7	2018	DATE
taxlaw-9798	41	1	guernsey	GPE
taxlaw-9798	41	2	jersey	GPE
taxlaw-9798	41	3	crs	PRODUCT
taxlaw-9798	43	1	australia	GPE
taxlaw-9798	43	2	japan	GPE
taxlaw-9798	43	3	mdrs	PERSON
taxlaw-9798	44	1	11	CARDINAL
taxlaw-9798	44	2	ruth mason	PERSON
taxlaw-9798	44	3	114	CARDINAL
taxlaw-9798	45	1	j. int’l l. 353	PERSON
taxlaw-9798	45	2	2020	DATE
taxlaw-9798	46	1	12	CARDINAL
taxlaw-9798	47	1	126	CARDINAL
taxlaw-9798	47	2	columbia	ORG
taxlaw-9798	48	1	13:2	CARDINAL
taxlaw-9798	48	2	the 1980s	DATE
taxlaw-9798	48	3	the united states	GPE
taxlaw-9798	48	4	canada	GPE
taxlaw-9798	48	5	the 2000s	DATE
taxlaw-9798	48	6	the united states	GPE
taxlaw-9798	48	7	u.s.	GPE
taxlaw-9798	48	8	hallmarks.18	ORG
taxlaw-9798	49	1	the united states	GPE
taxlaw-9798	49	2	the united kingdom	GPE
taxlaw-9798	49	3	2004.20	CARDINAL
taxlaw-9798	49	4	south africa	GPE
taxlaw-9798	49	5	portugal	GPE
taxlaw-9798	49	6	ireland	GPE
taxlaw-9798	49	7	canada	GPE
taxlaw-9798	49	8	the united states	GPE
taxlaw-9798	49	9	the united kingdom’s	GPE
taxlaw-9798	49	10	mdrs	PERSON
taxlaw-9798	50	1	oecd	ORG
taxlaw-9798	50	2	2015	DATE
taxlaw-9798	50	3	eu	ORG
taxlaw-9798	50	4	2018	DATE
taxlaw-9798	50	5	mdrs	PERSON
taxlaw-9798	50	6	6.23	CARDINAL
taxlaw-9798	50	7	6	CARDINAL
taxlaw-9798	50	8	crs	ORG
taxlaw-9798	50	9	6	CARDINAL
taxlaw-9798	51	1	13	CARDINAL
taxlaw-9798	51	2	i. 14	PERSON
taxlaw-9798	51	3	58	DATE
taxlaw-9798	51	4	72	DATE
taxlaw-9798	52	1	15	CARDINAL
taxlaw-9798	52	2	i. 16	PERSON
taxlaw-9798	52	3	56	CARDINAL
taxlaw-9798	52	4	74	DATE
taxlaw-9798	53	1	17	CARDINAL
taxlaw-9798	53	2	ii.a	DATE
taxlaw-9798	54	1	18	CARDINAL
taxlaw-9798	54	2	2004	DATE
taxlaw-9798	54	3	306-19	CARDINAL
taxlaw-9798	54	4	uk	GPE
taxlaw-9798	55	1	110	CARDINAL
taxlaw-9798	55	2	21	CARDINAL
taxlaw-9798	56	1	22	CARDINAL
taxlaw-9798	56	2	oecd	ORG
taxlaw-9798	56	3	12-2015	CARDINAL
taxlaw-9798	56	4	2015	CARDINAL
taxlaw-9798	57	1	12	CARDINAL
taxlaw-9798	58	1	23	CARDINAL
taxlaw-9798	58	2	6	CARDINAL
taxlaw-9798	58	3	9	CARDINAL
taxlaw-9798	58	4	24	CARDINAL
taxlaw-9798	58	5	25	CARDINAL
taxlaw-9798	58	6	169	CARDINAL
taxlaw-9798	59	1	2022	CARDINAL
taxlaw-9798	59	2	127	CARDINAL
taxlaw-9798	60	1	oecd	ORG
taxlaw-9798	60	2	2018	DATE
taxlaw-9798	60	3	crs	PRODUCT
taxlaw-9798	60	4	crs	ORG
taxlaw-9798	61	1	crs mdrs	PRODUCT
taxlaw-9798	61	2	jurisdictions.26	ORG
taxlaw-9798	61	3	crs mdrs.27	PRODUCT
taxlaw-9798	61	4	three	CARDINAL
taxlaw-9798	61	5	mdrs	PERSON
taxlaw-9798	61	6	planning.30	PRODUCT
taxlaw-9798	62	1	second	ORDINAL
taxlaw-9798	62	2	mdrs	PERSON
taxlaw-9798	65	1	mdrs	PERSON
taxlaw-9798	66	1	third	ORDINAL
taxlaw-9798	66	2	mdrs	PERSON
taxlaw-9798	66	3	mdrs	PERSON
taxlaw-9798	67	1	crs	PRODUCT
taxlaw-9798	68	1	26	CARDINAL
taxlaw-9798	68	2	oecd	ORG
taxlaw-9798	68	3	crs	ORG
taxlaw-9798	68	4	2019	CARDINAL
taxlaw-9798	69	1	27	CARDINAL
taxlaw-9798	69	2	28	CARDINAL
taxlaw-9798	69	3	29	CARDINAL
taxlaw-9798	69	4	30	CARDINAL
taxlaw-9798	70	1	239	CARDINAL
taxlaw-9798	71	1	32	CARDINAL
taxlaw-9798	71	2	166	CARDINAL
taxlaw-9798	71	3	177	CARDINAL
taxlaw-9798	71	4	241	CARDINAL
taxlaw-9798	72	1	33	CARDINAL
taxlaw-9798	73	1	beps	PERSON
taxlaw-9798	73	2	oecd	ORG
taxlaw-9798	74	1	u.s.	GPE
taxlaw-9798	74	2	u.s.	GPE
taxlaw-9798	74	3	u.s.	GPE
taxlaw-9798	75	1	crs	ORG
taxlaw-9798	75	2	more than 112	CARDINAL
taxlaw-9798	76	1	191	CARDINAL
taxlaw-9798	76	2	293	CARDINAL
taxlaw-9798	78	1	34	CARDINAL
taxlaw-9798	78	2	35	CARDINAL
taxlaw-9798	78	3	128	CARDINAL
taxlaw-9798	78	4	columbia	ORG
taxlaw-9798	79	1	13:2	CARDINAL
taxlaw-9798	80	1	crs	ORG
taxlaw-9798	80	2	eu	ORG
taxlaw-9798	80	3	oecd	ORG
taxlaw-9798	80	4	crs	PRODUCT
taxlaw-9798	81	1	the united states	GPE
taxlaw-9798	81	2	the 1980s and 2000s	DATE
taxlaw-9798	81	3	u.s.	GPE
taxlaw-9798	81	4	european	NORP
taxlaw-9798	83	1	five	CARDINAL
taxlaw-9798	84	1	u.s.	GPE
taxlaw-9798	84	2	canadian	NORP
taxlaw-9798	84	3	the 1980s	DATE
taxlaw-9798	85	1	the 2000s	DATE
taxlaw-9798	85	2	early 2010s	DATE
taxlaw-9798	86	1	mdrs	PERSON
taxlaw-9798	86	2	2015	DATE
taxlaw-9798	87	1	three	CARDINAL
taxlaw-9798	88	1	mdrs	PERSON
taxlaw-9798	89	1	i. first generation:	ORG
taxlaw-9798	89	2	1980s	DATE
taxlaw-9798	89	3	first	ORDINAL
taxlaw-9798	89	4	the 1980s	DATE
taxlaw-9798	90	1	first	ORDINAL
taxlaw-9798	90	2	the united states	GPE
taxlaw-9798	90	3	1984	DATE
taxlaw-9798	90	4	canada	GPE
taxlaw-9798	90	5	1988.38	CARDINAL
taxlaw-9798	90	6	later decades	DATE
taxlaw-9798	91	1	the united states	GPE
taxlaw-9798	91	2	canada	GPE
taxlaw-9798	91	3	the 1970s	DATE
taxlaw-9798	91	4	early 1980s.39	DATE
taxlaw-9798	91	5	later decades	DATE
taxlaw-9798	91	6	36	CARDINAL
taxlaw-9798	91	7	38	CARDINAL
taxlaw-9798	91	8	the united states	GPE
taxlaw-9798	91	9	1984	DATE
taxlaw-9798	92	1	141-144	CARDINAL
taxlaw-9798	93	1	98-369	CARDINAL
taxlaw-9798	93	2	1984	DATE
taxlaw-9798	95	1	6111, 6112, 6707	DATE
taxlaw-9798	95	2	6708	DATE
taxlaw-9798	95	3	1986	DATE
taxlaw-9798	95	4	u.s.	GPE
taxlaw-9798	95	5	ii.a	DATE
taxlaw-9798	96	1	canada	GPE
taxlaw-9798	97	1	1985	DATE
taxlaw-9798	98	1	canadian	NORP
taxlaw-9798	98	2	237.1	CARDINAL
taxlaw-9798	98	3	1988	DATE
taxlaw-9798	98	4	canada	GPE
taxlaw-9798	99	1	39	CARDINAL
taxlaw-9798	99	2	mortimer caplin	PERSON
taxlaw-9798	99	3	the internal revenue service	ORG
taxlaw-9798	99	4	1987	DATE
taxlaw-9798	99	5	6 va	FAC
taxlaw-9798	101	1	709	CARDINAL
taxlaw-9798	101	2	709	CARDINAL
taxlaw-9798	101	3	1987	DATE
taxlaw-9798	102	1	40	CARDINAL
taxlaw-9798	103	1	41	CARDINAL
taxlaw-9798	103	2	129	CARDINAL
taxlaw-9798	103	3	a. united	PERSON
taxlaw-9798	103	4	the united states	GPE
taxlaw-9798	103	5	1984	DATE
taxlaw-9798	103	6	the 1960s	DATE
taxlaw-9798	103	7	1980s.43	CARDINAL
taxlaw-9798	103	8	congress	ORG
taxlaw-9798	103	9	1982	DATE
taxlaw-9798	103	10	congress	ORG
taxlaw-9798	104	1	the u.s. treasury	ORG
taxlaw-9798	104	2	irs	ORG
taxlaw-9798	104	3	congress	ORG
taxlaw-9798	104	4	1984.49	CARDINAL
taxlaw-9798	104	5	irs	ORG
taxlaw-9798	104	6	1984.51	CARDINAL
taxlaw-9798	104	7	congress	ORG
taxlaw-9798	104	8	42	CARDINAL
taxlaw-9798	104	9	j. comm	PERSON
taxlaw-9798	105	1	98th	ORDINAL
taxlaw-9798	105	2	congress	ORG
taxlaw-9798	105	3	1984	DATE
taxlaw-9798	105	4	jcs-41-84	CARDINAL
taxlaw-9798	105	5	7	CARDINAL
taxlaw-9798	105	6	1984	DATE
taxlaw-9798	105	7	congress	ORG
taxlaw-9798	107	1	43	CARDINAL
taxlaw-9798	108	1	98th cong	ORG
taxlaw-9798	108	2	1984	DATE
taxlaw-9798	108	3	march 21, 1984	DATE
taxlaw-9798	108	4	81	DATE
taxlaw-9798	108	5	83	DATE
taxlaw-9798	109	1	1984	DATE
taxlaw-9798	109	2	treasury	ORG
taxlaw-9798	109	3	6	CARDINAL
taxlaw-9798	109	4	7	DATE
taxlaw-9798	109	5	138	CARDINAL
taxlaw-9798	109	6	139	CARDINAL
taxlaw-9798	109	7	140	CARDINAL
taxlaw-9798	109	8	1984	DATE
taxlaw-9798	110	1	44	DATE
taxlaw-9798	110	2	1969	DATE
taxlaw-9798	112	1	91-172	CARDINAL
taxlaw-9798	112	2	1969	DATE
taxlaw-9798	112	3	1976	DATE
taxlaw-9798	114	1	94	CARDINAL
taxlaw-9798	114	2	1976	DATE
taxlaw-9798	114	3	1978	DATE
taxlaw-9798	116	1	95-600	CARDINAL
taxlaw-9798	116	2	1978	DATE
taxlaw-9798	116	3	1981	DATE
taxlaw-9798	118	1	97-34	CARDINAL
taxlaw-9798	118	2	1981	DATE
taxlaw-9798	119	1	45	CARDINAL
taxlaw-9798	119	2	j. comm	PERSON
taxlaw-9798	120	1	1982	DATE
taxlaw-9798	120	2	jcs-38-82	ORG
taxlaw-9798	120	3	210-11	CARDINAL
taxlaw-9798	120	4	1982	DATE
taxlaw-9798	121	1	46	CARDINAL
taxlaw-9798	123	1	1982	DATE
taxlaw-9798	125	1	97	CARDINAL
taxlaw-9798	125	2	1982	DATE
taxlaw-9798	127	1	21013	DATE
taxlaw-9798	128	1	47	CARDINAL
taxlaw-9798	128	2	j. comm	PERSON
taxlaw-9798	129	1	supra	PERSON
taxlaw-9798	129	2	42	CARDINAL
taxlaw-9798	130	1	48	DATE
taxlaw-9798	131	1	475	CARDINAL
taxlaw-9798	131	2	marilyn a. wethekam	PERSON
taxlaw-9798	131	3	11	CARDINAL
taxlaw-9798	131	4	state & loc	ORG
taxlaw-9798	132	1	2006	DATE
taxlaw-9798	133	1	49	DATE
taxlaw-9798	133	2	141-44	DATE
taxlaw-9798	134	1	50	CARDINAL
taxlaw-9798	134	2	j. comm	PERSON
taxlaw-9798	135	1	supra	PERSON
taxlaw-9798	135	2	42	CARDINAL
taxlaw-9798	135	3	476	CARDINAL
taxlaw-9798	136	1	51	CARDINAL
taxlaw-9798	136	2	49	CARDINAL
taxlaw-9798	136	3	52	CARDINAL
taxlaw-9798	136	4	j. comm	PERSON
taxlaw-9798	137	1	supra	PERSON
taxlaw-9798	137	2	42	CARDINAL
taxlaw-9798	137	3	5	CARDINAL
taxlaw-9798	137	4	130	CARDINAL
taxlaw-9798	137	5	columbia	ORG
taxlaw-9798	138	1	13:2	CARDINAL
taxlaw-9798	138	2	1984	DATE
taxlaw-9798	138	3	the first day	DATE
taxlaw-9798	139	1	200 percent	PERCENT
taxlaw-9798	139	2	greater than two to one	CARDINAL
taxlaw-9798	139	3	the first five years	DATE
taxlaw-9798	139	4	irs	ORG
taxlaw-9798	139	5	august 1984	DATE
taxlaw-9798	139	6	the u.s. treasury	ORG
taxlaw-9798	139	7	irs	ORG
taxlaw-9798	140	1	the day	DATE
taxlaw-9798	140	2	first	ORDINAL
taxlaw-9798	140	3	irs	ORG
taxlaw-9798	140	4	53	DATE
taxlaw-9798	141	1	defra	PERSON
taxlaw-9798	141	2	141	CARDINAL
taxlaw-9798	143	1	j. comm	PERSON
taxlaw-9798	144	1	supra	PERSON
taxlaw-9798	144	2	42	CARDINAL
taxlaw-9798	144	3	476	CARDINAL
taxlaw-9798	146	1	54	CARDINAL
taxlaw-9798	146	2	141	CARDINAL
taxlaw-9798	146	3	j. comm	PERSON
taxlaw-9798	147	1	supra	PERSON
taxlaw-9798	147	2	42	CARDINAL
taxlaw-9798	147	3	476	CARDINAL
taxlaw-9798	148	1	55	CARDINAL
taxlaw-9798	149	1	defra	PERSON
taxlaw-9798	149	2	141	CARDINAL
taxlaw-9798	149	3	56	CARDINAL
taxlaw-9798	150	1	1	CARDINAL
taxlaw-9798	150	2	section 6111	DATE
taxlaw-9798	150	3	section 6111	LAW
taxlaw-9798	150	4	2	CARDINAL
taxlaw-9798	151	1	defra	PERSON
taxlaw-9798	151	2	142	CARDINAL
taxlaw-9798	151	3	57	CARDINAL
taxlaw-9798	151	4	annual	DATE
taxlaw-9798	151	5	1,000,000	MONEY
taxlaw-9798	152	1	400,000	MONEY
taxlaw-9798	153	1	100	CARDINAL
taxlaw-9798	153	2	2,000	MONEY
taxlaw-9798	153	3	the first year	DATE
taxlaw-9798	153	4	200,000	MONEY
taxlaw-9798	154	1	1,400,000	MONEY
taxlaw-9798	154	2	200,000	MONEY
taxlaw-9798	154	3	7	CARDINAL
taxlaw-9798	154	4	stephen saporta	PERSON
taxlaw-9798	154	5	20	CARDINAL
taxlaw-9798	155	1	u. l. rev	PERSON
taxlaw-9798	155	2	489	CARDINAL
taxlaw-9798	155	3	521	CARDINAL
taxlaw-9798	155	4	1986	DATE
taxlaw-9798	156	1	350%	PERCENT
taxlaw-9798	156	2	1986	DATE
taxlaw-9798	157	1	1986	DATE
taxlaw-9798	157	2	1531	DATE
taxlaw-9798	157	3	26	CARDINAL
taxlaw-9798	159	1	59	CARDINAL
taxlaw-9798	159	2	58	DATE
taxlaw-9798	159	3	512	CARDINAL
taxlaw-9798	159	4	517	CARDINAL
taxlaw-9798	159	5	60	CARDINAL
taxlaw-9798	159	6	517	CARDINAL
taxlaw-9798	159	7	61	CARDINAL
taxlaw-9798	162	1	301.6111	CARDINAL
taxlaw-9798	162	2	57b	DATE
taxlaw-9798	162	3	1985	DATE
taxlaw-9798	163	1	2022	CARDINAL
taxlaw-9798	163	2	131	CARDINAL
taxlaw-9798	164	1	irs	ORG
taxlaw-9798	164	2	irs	ORG
taxlaw-9798	164	3	the u.s. treasury	ORG
taxlaw-9798	164	4	congress	ORG
taxlaw-9798	164	5	the tax reform act of	LAW
taxlaw-9798	164	6	1986	DATE
taxlaw-9798	165	1	the tax reform act of	LAW
taxlaw-9798	165	2	1986	DATE
taxlaw-9798	165	3	1984	DATE
taxlaw-9798	165	4	1986	DATE
taxlaw-9798	165	5	1984	DATE
taxlaw-9798	165	6	1986.67	CARDINAL
taxlaw-9798	166	1	gao	ORG
taxlaw-9798	166	2	1988	DATE
taxlaw-9798	166	3	62	CARDINAL
taxlaw-9798	166	4	michael j. bradley	PERSON
taxlaw-9798	166	5	63	CARDINAL
taxlaw-9798	166	6	563	CARDINAL
taxlaw-9798	166	7	565	CARDINAL
taxlaw-9798	166	8	1985	DATE
taxlaw-9798	166	9	irs	ORG
taxlaw-9798	168	1	proc	PERSON
taxlaw-9798	169	1	83	CARDINAL
taxlaw-9798	169	2	1983	DATE
taxlaw-9798	169	3	2	CARDINAL
taxlaw-9798	169	4	595	CARDINAL
taxlaw-9798	169	5	proc	PERSON
taxlaw-9798	170	1	84-84	CARDINAL
taxlaw-9798	170	2	1984-2	DATE
taxlaw-9798	170	3	782	CARDINAL
taxlaw-9798	170	4	caplin	GPE
taxlaw-9798	170	5	supra	PERSON
taxlaw-9798	170	6	39	CARDINAL
taxlaw-9798	170	7	734	CARDINAL
taxlaw-9798	170	8	allan karnes &	ORG
taxlaw-9798	170	9	roger lively	PERSON
taxlaw-9798	170	10	irs	ORG
taxlaw-9798	170	11	23	CARDINAL
taxlaw-9798	170	12	hall l. rev	PERSON
taxlaw-9798	171	1	924	CARDINAL
taxlaw-9798	171	2	1993	DATE
taxlaw-9798	172	1	63	CARDINAL
taxlaw-9798	172	2	j. comm	PERSON
taxlaw-9798	173	1	45	CARDINAL
taxlaw-9798	173	2	216	CARDINAL
taxlaw-9798	174	1	yoram keinan	PERSON
taxlaw-9798	174	2	u.s.	GPE
taxlaw-9798	174	3	united states	GPE
taxlaw-9798	174	4	3	CARDINAL
taxlaw-9798	175	1	l.j	PERSON
taxlaw-9798	176	1	381	CARDINAL
taxlaw-9798	176	2	2006	DATE
taxlaw-9798	177	1	matthew c. ames	PERSON
taxlaw-9798	177	2	352	CARDINAL
taxlaw-9798	177	3	1 geo	QUANTITY
taxlaw-9798	177	4	j. legal	ORG
taxlaw-9798	177	5	411	CARDINAL
taxlaw-9798	177	6	1987	DATE
taxlaw-9798	177	7	elena eracleous	PERSON
taxlaw-9798	177	8	5	CARDINAL
taxlaw-9798	177	9	fordham j. corp. & fin	ORG
taxlaw-9798	178	1	l. 205	PERSON
taxlaw-9798	178	2	2000	DATE
taxlaw-9798	178	3	joel s. newman	PERSON
taxlaw-9798	179	1	40	CARDINAL
taxlaw-9798	179	2	1438	CARDINAL
taxlaw-9798	179	3	1988	DATE
taxlaw-9798	180	1	64	CARDINAL
taxlaw-9798	180	2	1986	DATE
taxlaw-9798	180	3	58	DATE
taxlaw-9798	180	4	§§ 1532-1534	ORG
taxlaw-9798	181	1	67076708	DATE
taxlaw-9798	182	1	65	CARDINAL
taxlaw-9798	183	1	1986	DATE
taxlaw-9798	183	2	58	DATE
taxlaw-9798	183	3	501	CARDINAL
taxlaw-9798	184	1	469	CARDINAL
taxlaw-9798	185	1	66	CARDINAL
taxlaw-9798	185	2	27	CARDINAL
taxlaw-9798	185	3	60	DATE
taxlaw-9798	185	4	64	DATE
taxlaw-9798	185	5	july 1999	DATE
taxlaw-9798	185	6	j. comm	PERSON
taxlaw-9798	186	1	supra	PERSON
taxlaw-9798	186	2	42	CARDINAL
taxlaw-9798	186	3	426	CARDINAL
taxlaw-9798	186	4	67	CARDINAL
taxlaw-9798	186	5	george k. yin	PERSON
taxlaw-9798	186	6	54	CARDINAL
taxlaw-9798	186	7	smu	ORG
taxlaw-9798	186	8	l. rev	PERSON
taxlaw-9798	186	9	209	CARDINAL
taxlaw-9798	186	10	211	CARDINAL
taxlaw-9798	186	11	2001	DATE
taxlaw-9798	187	1	68	CARDINAL
taxlaw-9798	187	2	u.s.	GPE
taxlaw-9798	187	3	irs	ORG
taxlaw-9798	187	4	3	CARDINAL
taxlaw-9798	187	5	15	CARDINAL
taxlaw-9798	187	6	1988	DATE
taxlaw-9798	188	1	three	CARDINAL
taxlaw-9798	188	2	gao	PERSON
taxlaw-9798	188	3	132	CARDINAL
taxlaw-9798	189	1	13:2	CARDINAL
taxlaw-9798	189	2	1986	DATE
taxlaw-9798	189	3	1986	DATE
taxlaw-9798	190	1	the united states	GPE
taxlaw-9798	190	2	canada	GPE
taxlaw-9798	190	3	just a few years later	DATE
taxlaw-9798	191	1	b. canada canada	ORG
taxlaw-9798	191	2	1988	DATE
taxlaw-9798	192	1	the united states.71 canada’s	ORG
taxlaw-9798	192	2	the united states	GPE
taxlaw-9798	193	1	canada	GPE
taxlaw-9798	193	2	formula.72	ORG
taxlaw-9798	193	3	october 1984	DATE
taxlaw-9798	193	4	july 1986	DATE
taxlaw-9798	193	5	20	CARDINAL
taxlaw-9798	194	1	irs	ORG
taxlaw-9798	196	1	irs	ORG
taxlaw-9798	197	1	69	CARDINAL
taxlaw-9798	197	2	67	CARDINAL
taxlaw-9798	197	3	219	CARDINAL
taxlaw-9798	198	1	calvin h. johnson	PERSON
taxlaw-9798	199	1	67 tex	QUANTITY
taxlaw-9798	199	2	l. rev	PERSON
taxlaw-9798	199	3	591	CARDINAL
taxlaw-9798	199	4	625	CARDINAL
taxlaw-9798	199	5	1989	DATE
taxlaw-9798	199	6	calvin h. johnson	PERSON
taxlaw-9798	199	7	68	CARDINAL
taxlaw-9798	199	8	879	CARDINAL
taxlaw-9798	199	9	879-80	MONEY
taxlaw-9798	199	10	1995	DATE
taxlaw-9798	199	11	stanley a. koppelman	PERSON
taxlaw-9798	199	12	45	CARDINAL
taxlaw-9798	199	13	97	CARDINAL
taxlaw-9798	199	14	105	CARDINAL
taxlaw-9798	199	15	1989	DATE
taxlaw-9798	199	16	jerome kurtz	PERSON
taxlaw-9798	199	17	50	CARDINAL
taxlaw-9798	199	18	153	CARDINAL
taxlaw-9798	199	19	1995	DATE
taxlaw-9798	199	20	w. rock & daniel n.	ORG
taxlaw-9798	199	21	7 va	GPE
taxlaw-9798	199	22	1 (	CARDINAL
taxlaw-9798	199	23	1987	DATE
taxlaw-9798	200	1	70	CARDINAL
taxlaw-9798	200	2	canada	GPE
taxlaw-9798	200	3	1987	DATE
taxlaw-9798	200	4	8	CARDINAL
taxlaw-9798	201	1	71	CARDINAL
taxlaw-9798	201	2	house of commons	ORG
taxlaw-9798	201	3	33	CARDINAL
taxlaw-9798	201	4	1	CARDINAL
taxlaw-9798	201	5	23 october 1986	DATE
taxlaw-9798	201	6	642	CARDINAL
taxlaw-9798	202	1	the united states	GPE
taxlaw-9798	202	2	canada	GPE
taxlaw-9798	203	1	72	CARDINAL
taxlaw-9798	203	2	the relevant years	DATE
taxlaw-9798	206	1	canada	GPE
taxlaw-9798	206	2	ic-89-4	ORG
taxlaw-9798	206	3	14 august 2002	DATE
taxlaw-9798	207	1	maege	GPE
taxlaw-9798	207	2	2006	DATE
taxlaw-9798	207	3	2007	DATE
taxlaw-9798	207	4	172	CARDINAL
taxlaw-9798	208	1	december 1990	DATE
taxlaw-9798	208	2	lazar jevremovic	PERSON
taxlaw-9798	208	3	10,000	CARDINAL
taxlaw-9798	209	1	10,000	CARDINAL
taxlaw-9798	209	2	1,480	CARDINAL
taxlaw-9798	209	3	3,614	CARDINAL
taxlaw-9798	210	1	10,000	CARDINAL
taxlaw-9798	210	2	10,000	CARDINAL
taxlaw-9798	210	3	5,094	CARDINAL
taxlaw-9798	211	1	jevremovic	PERSON
taxlaw-9798	211	2	maege	PERSON
taxlaw-9798	212	1	years	DATE
taxlaw-9798	213	1	1995	DATE
taxlaw-9798	213	2	2003	DATE
taxlaw-9798	214	1	canadian ita §§	ORG
taxlaw-9798	214	2	143.2	CARDINAL
taxlaw-9798	214	3	237.1	CARDINAL
taxlaw-9798	214	4	1995	DATE
taxlaw-9798	214	5	2003	DATE
taxlaw-9798	215	1	2022	CARDINAL
taxlaw-9798	215	2	133	CARDINAL
taxlaw-9798	215	3	the canadian revenue authority	ORG
taxlaw-9798	217	1	investor.74	NORP
taxlaw-9798	218	1	register.76	NORP
taxlaw-9798	218	2	the united states	GPE
taxlaw-9798	218	3	canada	GPE
taxlaw-9798	220	1	canada	GPE
taxlaw-9798	222	1	second	ORDINAL
taxlaw-9798	222	2	early 2010s	DATE
taxlaw-9798	222	3	taxpayers.78	GPE
taxlaw-9798	222	4	u.s.	GPE
taxlaw-9798	222	5	canadian	NORP
taxlaw-9798	223	1	the 2000s	DATE
taxlaw-9798	223	2	the united states	GPE
taxlaw-9798	223	3	the united kingdom	GPE
taxlaw-9798	223	4	south africa	GPE
taxlaw-9798	223	5	portugal	GPE
taxlaw-9798	223	6	ireland	GPE
taxlaw-9798	223	7	canada	GPE
taxlaw-9798	223	8	73	CARDINAL
taxlaw-9798	223	9	canadian	NORP
taxlaw-9798	223	10	1988	DATE
taxlaw-9798	223	11	237.1	CARDINAL
taxlaw-9798	224	1	74	CARDINAL
taxlaw-9798	224	2	75	CARDINAL
taxlaw-9798	224	3	canada	GPE
taxlaw-9798	224	4	72	DATE
taxlaw-9798	225	1	76	DATE
taxlaw-9798	225	2	rosemarie wertschek & james r. wilson	ORG
taxlaw-9798	225	3	section 237.1	LAW
taxlaw-9798	225	4	56	DATE
taxlaw-9798	226	1	j. 285	PERSON
taxlaw-9798	226	2	287	CARDINAL
taxlaw-9798	226	3	2008	DATE
taxlaw-9798	226	4	78	CARDINAL
taxlaw-9798	226	5	elaine church & corina	ORG
taxlaw-9798	226	6	57	CARDINAL
taxlaw-9798	226	7	12-1	CARDINAL
taxlaw-9798	226	8	12	CARDINAL
taxlaw-9798	226	9	2005	DATE
taxlaw-9798	226	10	the late 1990’s	DATE
taxlaw-9798	229	1	1999	DATE
taxlaw-9798	229	2	treasury	ORG
taxlaw-9798	230	1	1999	DATE
taxlaw-9798	230	2	james s. eustice	PERSON
taxlaw-9798	230	3	55	CARDINAL
taxlaw-9798	230	4	135	CARDINAL
taxlaw-9798	230	5	2002	DATE
taxlaw-9798	231	1	79	CARDINAL
taxlaw-9798	231	2	u.s.	GPE
taxlaw-9798	231	3	south african	NORP
taxlaw-9798	232	1	portugal	GPE
taxlaw-9798	232	2	ireland	GPE
taxlaw-9798	232	3	6	CARDINAL
taxlaw-9798	232	4	the united kingdom	GPE
taxlaw-9798	232	5	crs	PRODUCT
taxlaw-9798	233	1	canada	GPE
taxlaw-9798	234	1	134	CARDINAL
taxlaw-9798	234	2	columbia journal of tax	ORG
taxlaw-9798	235	1	13:2	CARDINAL
taxlaw-9798	236	1	mdrs	PERSON
taxlaw-9798	241	1	the united kingdom	GPE
taxlaw-9798	241	2	south africa	GPE
taxlaw-9798	241	3	portugal	GPE
taxlaw-9798	241	4	ireland	GPE
taxlaw-9798	241	5	the united states	GPE
taxlaw-9798	241	6	canada	GPE
taxlaw-9798	241	7	a. united states	PERSON
taxlaw-9798	241	8	the late 1990s	DATE
taxlaw-9798	241	9	the u.s.	ORG
taxlaw-9798	241	10	treasury	ORG
taxlaw-9798	241	11	10 billion dollars	MONEY
taxlaw-9798	241	12	annually	DATE
taxlaw-9798	242	1	congress	ORG
taxlaw-9798	242	2	needed.86	ORG
taxlaw-9798	242	3	february 2000	DATE
taxlaw-9798	242	4	u.s.	GPE
taxlaw-9798	242	5	treasury	ORG
taxlaw-9798	242	6	each taxable year	DATE
taxlaw-9798	242	7	80	CARDINAL
taxlaw-9798	242	8	12	CARDINAL
taxlaw-9798	242	9	22	CARDINAL
taxlaw-9798	243	1	annet	ORG
taxlaw-9798	243	2	ann kaviskumar	PERSON
taxlaw-9798	243	3	the 2000s	DATE
taxlaw-9798	243	4	early 2010s	DATE
taxlaw-9798	243	5	mdrs	GPE
taxlaw-9798	244	1	u.s.	GPE
taxlaw-9798	244	2	canadian	NORP
taxlaw-9798	244	3	the 1980s	DATE
taxlaw-9798	244	4	mdrs	PERSON
taxlaw-9798	245	1	annet wanyana oguttu & ann kayis-kumar	ORG
taxlaw-9798	245	2	australia	GPE
taxlaw-9798	245	3	1	CARDINAL
taxlaw-9798	245	4	17	CARDINAL
taxlaw-9798	245	5	83	CARDINAL
taxlaw-9798	245	6	85	DATE
taxlaw-9798	245	7	2019	CARDINAL
taxlaw-9798	246	1	81	CARDINAL
taxlaw-9798	246	2	2004	DATE
taxlaw-9798	246	3	309-10	CARDINAL
taxlaw-9798	246	4	uk	GPE
taxlaw-9798	247	1	2004	DATE
taxlaw-9798	247	2	28	CARDINAL
taxlaw-9798	247	3	34	CARDINAL
taxlaw-9798	247	4	s. afr.	PERSON
taxlaw-9798	247	5	decreto-lei n. ̊	PERSON
taxlaw-9798	247	6	1 29/2008	CARDINAL
taxlaw-9798	247	7	25	CARDINAL
taxlaw-9798	250	1	8	CARDINAL
taxlaw-9798	250	2	10	DATE
taxlaw-9798	251	1	1997	DATE
taxlaw-9798	254	1	82	CARDINAL
taxlaw-9798	254	2	95	CARDINAL
taxlaw-9798	255	1	83	CARDINAL
taxlaw-9798	255	2	canadian ita §	ORG
taxlaw-9798	255	3	237.3	CARDINAL
taxlaw-9798	255	4	84	CARDINAL
taxlaw-9798	255	5	treasury	ORG
taxlaw-9798	255	6	supra	PERSON
taxlaw-9798	255	7	66	CARDINAL
taxlaw-9798	255	8	31	CARDINAL
taxlaw-9798	255	9	85	CARDINAL
taxlaw-9798	255	10	2-6	DATE
taxlaw-9798	255	11	11	CARDINAL
taxlaw-9798	255	12	31	DATE
taxlaw-9798	255	13	77	CARDINAL
taxlaw-9798	256	1	86	CARDINAL
taxlaw-9798	256	2	135	CARDINAL
taxlaw-9798	256	3	transaction.87	FAC
taxlaw-9798	256	4	irs	ORG
taxlaw-9798	256	5	shelters.88	ORG
taxlaw-9798	256	6	august 2000 to october 2002	DATE
taxlaw-9798	256	7	four	CARDINAL
taxlaw-9798	258	1	february 2003,91	DATE
taxlaw-9798	258	2	irs	ORG
taxlaw-9798	259	1	2004	DATE
taxlaw-9798	259	2	american	NORP
taxlaw-9798	259	3	2004	DATE
taxlaw-9798	259	4	87temp	CARDINAL
taxlaw-9798	262	1	1.6011-4	CARDINAL
taxlaw-9798	262	2	u.s.	GPE
taxlaw-9798	262	3	first	ORDINAL
taxlaw-9798	262	4	1997	DATE
taxlaw-9798	263	1	1984	DATE
taxlaw-9798	265	1	1997	DATE
taxlaw-9798	265	2	1028	CARDINAL
taxlaw-9798	267	1	105-34	CARDINAL
taxlaw-9798	269	1	88	CARDINAL
taxlaw-9798	272	1	1.6011-4	CARDINAL
taxlaw-9798	272	2	87	CARDINAL
taxlaw-9798	272	3	89	CARDINAL
taxlaw-9798	273	1	august 2000	DATE
taxlaw-9798	273	2	august 2001	DATE
taxlaw-9798	273	3	june 2002	DATE
taxlaw-9798	273	4	october 2002	DATE
taxlaw-9798	274	1	65	CARDINAL
taxlaw-9798	274	2	fed	ORG
taxlaw-9798	276	1	49909	DATE
taxlaw-9798	276	2	66	CARDINAL
taxlaw-9798	276	3	fed	ORG
taxlaw-9798	278	1	41133	DATE
taxlaw-9798	278	2	67	CARDINAL
taxlaw-9798	278	3	fed	ORG
taxlaw-9798	280	1	41324	DATE
taxlaw-9798	280	2	67	CARDINAL
taxlaw-9798	280	3	fed	ORG
taxlaw-9798	282	1	64799	DATE
taxlaw-9798	282	2	67	CARDINAL
taxlaw-9798	282	3	fed	ORG
taxlaw-9798	283	1	64807	DATE
taxlaw-9798	284	1	90corporate	CARDINAL
taxlaw-9798	286	1	117th	CARDINAL
taxlaw-9798	287	1	90	CARDINAL
taxlaw-9798	287	2	mar. 21, 2002	DATE
taxlaw-9798	288	1	91	CARDINAL
taxlaw-9798	290	1	1.6011-4	CARDINAL
taxlaw-9798	290	2	20.6011	CARDINAL
taxlaw-9798	290	3	25.6011	CARDINAL
taxlaw-9798	290	4	31.6011	CARDINAL
taxlaw-9798	290	5	53.6011	CARDINAL
taxlaw-9798	290	6	54.6011	CARDINAL
taxlaw-9798	290	7	56.6011	CARDINAL
taxlaw-9798	291	1	68	CARDINAL
taxlaw-9798	293	1	10161	DATE
taxlaw-9798	294	1	92	CARDINAL
taxlaw-9798	296	1	1.6011-4(b	CARDINAL
taxlaw-9798	297	1	irs	ORG
taxlaw-9798	298	1	irs	ORG
taxlaw-9798	298	2	https://www.irs.gov/businesses/	ORG
taxlaw-9798	299	1	mar. 9	DATE
taxlaw-9798	299	2	2022	CARDINAL
taxlaw-9798	299	3	irs	ORG
taxlaw-9798	299	4	https://perma.cc/29tt-msu6	NORP
taxlaw-9798	299	5	mar. 9	DATE
taxlaw-9798	299	6	2022	CARDINAL
taxlaw-9798	300	1	93	CARDINAL
taxlaw-9798	302	1	1.6011-4	DATE
taxlaw-9798	302	2	american	NORP
taxlaw-9798	304	1	108	CARDINAL
taxlaw-9798	304	2	2004	DATE
taxlaw-9798	305	1	6112	DATE
taxlaw-9798	305	2	6700, 6662	DATE
taxlaw-9798	305	3	6664	DATE
taxlaw-9798	305	4	6694	DATE
taxlaw-9798	305	5	6707	DATE
taxlaw-9798	305	6	6708	DATE
taxlaw-9798	305	7	7408	DATE
taxlaw-9798	306	1	95	CARDINAL
taxlaw-9798	306	2	815	CARDINAL
taxlaw-9798	307	1	6112	DATE
taxlaw-9798	308	1	96	CARDINAL
taxlaw-9798	311	1	irs	ORG
taxlaw-9798	311	2	irs	ORG
taxlaw-9798	311	3	1	CARDINAL
taxlaw-9798	311	4	nov. 2021	DATE
taxlaw-9798	312	1	136	CARDINAL
taxlaw-9798	312	2	columbia	ORG
taxlaw-9798	313	1	13:2	CARDINAL
taxlaw-9798	313	2	transaction.97	PRODUCT
taxlaw-9798	313	3	irs	ORG
taxlaw-9798	313	4	regime.99	GPE
taxlaw-9798	313	5	u.s.	GPE
taxlaw-9798	313	6	irs	ORG
taxlaw-9798	313	7	irs	ORG
taxlaw-9798	313	8	seven years	DATE
taxlaw-9798	313	9	the united states	GPE
taxlaw-9798	313	10	one	CARDINAL
taxlaw-9798	313	11	97	CARDINAL
taxlaw-9798	313	12	815	CARDINAL
taxlaw-9798	314	1	6112	DATE
taxlaw-9798	315	1	98	CARDINAL
taxlaw-9798	315	2	bruce l. ashton &	PERSON
taxlaw-9798	315	3	robin c. gilden	PERSON
taxlaw-9798	315	4	nov. 23, 2004	DATE
taxlaw-9798	315	5	1	CARDINAL
taxlaw-9798	316	1	53	DATE
taxlaw-9798	317	1	steven klepper & daniel nagin	ORG
taxlaw-9798	317	2	22	CARDINAL
taxlaw-9798	317	3	sci	ORG
taxlaw-9798	317	4	167	CARDINAL
taxlaw-9798	317	5	1989	DATE
taxlaw-9798	318	1	99	CARDINAL
taxlaw-9798	318	2	u.s.	GPE
taxlaw-9798	318	3	493	CARDINAL
taxlaw-9798	318	4	irs	ORG
taxlaw-9798	318	5	2011	DATE
taxlaw-9798	319	1	100	CARDINAL
taxlaw-9798	320	1	301.6707a	DATE
taxlaw-9798	321	1	101	CARDINAL
taxlaw-9798	323	1	1.6011-4	CARDINAL
taxlaw-9798	323	2	301.6111-3	DATE
taxlaw-9798	324	1	8886	DATE
taxlaw-9798	325	1	8886	DATE
taxlaw-9798	325	2	last day of the month	DATE
taxlaw-9798	325	3	quarter	DATE
taxlaw-9798	328	1	1.6011-4(e	CARDINAL
taxlaw-9798	328	2	301.6111	CARDINAL
taxlaw-9798	329	1	irs	ORG
taxlaw-9798	330	1	102	CARDINAL
taxlaw-9798	330	2	u.s. dep’t treasury	ORG
taxlaw-9798	330	3	the treasury department’s	ORG
taxlaw-9798	330	4	2	CARDINAL
taxlaw-9798	331	1	103	CARDINAL
taxlaw-9798	333	1	301.6112-1	DATE
taxlaw-9798	335	1	one	CARDINAL
taxlaw-9798	336	1	104	CARDINAL
taxlaw-9798	338	1	301.6111-3(d	CARDINAL
taxlaw-9798	339	1	105	CARDINAL
taxlaw-9798	339	2	joshua d. blank	PERSON
taxlaw-9798	339	3	united states national report	ORG
taxlaw-9798	339	4	2022	CARDINAL
taxlaw-9798	339	5	137	CARDINAL
taxlaw-9798	340	1	the united states	GPE
taxlaw-9798	340	2	irs	ORG
taxlaw-9798	340	3	b. united kingdom	PERSON
taxlaw-9798	340	4	2004	DATE
taxlaw-9798	340	5	the united kingdom	GPE
taxlaw-9798	340	6	u.s.	GPE
taxlaw-9798	341	1	2022	CARDINAL
taxlaw-9798	343	1	us	GPE
taxlaw-9798	344	1	106pamela	CARDINAL
taxlaw-9798	344	2	f. olson	PERSON
taxlaw-9798	344	3	60	CARDINAL
taxlaw-9798	345	1	567	CARDINAL
taxlaw-9798	345	2	567-81	MONEY
taxlaw-9798	345	3	2007	DATE
taxlaw-9798	346	1	107	CARDINAL
taxlaw-9798	346	2	567-68	CARDINAL
taxlaw-9798	346	3	t]ax	NORP
taxlaw-9798	346	4	23%	PERCENT
taxlaw-9798	346	5	2006	DATE
taxlaw-9798	346	6	9%	PERCENT
taxlaw-9798	346	7	2004	DATE
taxlaw-9798	347	1	the same period	DATE
taxlaw-9798	347	2	28% to 20%	PERCENT
taxlaw-9798	348	1	108	CARDINAL
taxlaw-9798	348	2	2004	DATE
taxlaw-9798	348	3	irs	ORG
taxlaw-9798	348	4	one	CARDINAL
taxlaw-9798	349	1	one-thousand	CARDINAL
taxlaw-9798	349	2	irs	ORG
taxlaw-9798	349	3	over $3.2 billion	MONEY
taxlaw-9798	350	1	569	CARDINAL
taxlaw-9798	351	1	2000-44	DATE
taxlaw-9798	351	2	2000-2	DATE
taxlaw-9798	351	3	255	CARDINAL
taxlaw-9798	352	1	2004-46	DATE
taxlaw-9798	352	2	2004-21	DATE
taxlaw-9798	353	1	109	CARDINAL
taxlaw-9798	353	2	u.s.	GPE
taxlaw-9798	354	1	u.s.	GPE
taxlaw-9798	355	1	supra	PERSON
taxlaw-9798	355	2	99	CARDINAL
taxlaw-9798	355	3	one	CARDINAL
taxlaw-9798	355	4	gao	PERSON
taxlaw-9798	355	5	recent years	DATE
taxlaw-9798	358	1	u.s.	GPE
taxlaw-9798	358	2	joshua d. blank	ORG
taxlaw-9798	358	3	ari glogower	PERSON
taxlaw-9798	358	4	74	CARDINAL
taxlaw-9798	359	1	l. rev	PERSON
taxlaw-9798	360	1	2022	CARDINAL
taxlaw-9798	361	1	110	CARDINAL
taxlaw-9798	361	2	7	CARDINAL
taxlaw-9798	361	3	2004	DATE
taxlaw-9798	361	4	2006	DATE
taxlaw-9798	361	5	2006/1543	TIME
taxlaw-9798	361	6	si 2009/2033	PERSON
taxlaw-9798	361	7	2010/2834	TIME
taxlaw-9798	361	8	2016/99	CARDINAL
taxlaw-9798	361	9	2017/1171	TIME
taxlaw-9798	362	1	2004	DATE
taxlaw-9798	362	2	si 2004/1865	ORG
taxlaw-9798	362	3	si 2004/2613	PERSON
taxlaw-9798	362	4	2015/945	CARDINAL
taxlaw-9798	363	1	2012	DATE
taxlaw-9798	363	2	2012/1836	TIME
taxlaw-9798	363	3	si 2013/2592	PERSON
taxlaw-9798	363	4	si 2015/948	PERSON
taxlaw-9798	363	5	2017/1171	TIME
taxlaw-9798	364	1	2014	DATE
taxlaw-9798	364	2	2015	DATE
taxlaw-9798	364	3	si 2015/549.	PERSON
taxlaw-9798	364	4	1970	DATE
taxlaw-9798	364	5	uk	GPE
taxlaw-9798	364	6	7	CARDINAL
taxlaw-9798	364	7	138	CARDINAL
taxlaw-9798	365	1	13:2	CARDINAL
taxlaw-9798	365	2	the united kingdom	GPE
taxlaw-9798	365	3	lpp	ORG
taxlaw-9798	365	4	three	CARDINAL
taxlaw-9798	366	1	first	ORDINAL
taxlaw-9798	366	2	uk	GPE
taxlaw-9798	366	3	advantage.115	GPE
taxlaw-9798	366	4	second	ORDINAL
taxlaw-9798	366	5	third	ORDINAL
taxlaw-9798	366	6	one	CARDINAL
taxlaw-9798	366	7	u.s.	GPE
taxlaw-9798	366	8	u.s.	GPE
taxlaw-9798	367	1	uk	GPE
taxlaw-9798	367	2	2007	DATE
taxlaw-9798	367	3	si 2007/3104	ORG
taxlaw-9798	368	1	si 2010/2743	PERSON
taxlaw-9798	368	2	gov.uk	ORG
taxlaw-9798	369	1	2wnd	CARDINAL
taxlaw-9798	369	2	feb. 1	DATE
taxlaw-9798	369	3	2022	CARDINAL
taxlaw-9798	370	1	111	CARDINAL
taxlaw-9798	370	2	2004	DATE
taxlaw-9798	370	3	1-2	MONEY
taxlaw-9798	370	4	uk	GPE
taxlaw-9798	371	1	112	CARDINAL
taxlaw-9798	371	2	reg	CARDINAL
taxlaw-9798	371	3	4	CARDINAL
taxlaw-9798	373	1	110	CARDINAL
taxlaw-9798	374	1	2004	CARDINAL
taxlaw-9798	374	2	307	CARDINAL
taxlaw-9798	374	3	114	CARDINAL
taxlaw-9798	374	4	2004	DATE
taxlaw-9798	375	1	more than one	CARDINAL
taxlaw-9798	376	1	110	CARDINAL
taxlaw-9798	376	2	2004	DATE
taxlaw-9798	376	3	308	CARDINAL
taxlaw-9798	376	4	115	CARDINAL
taxlaw-9798	376	5	2004	DATE
taxlaw-9798	376	6	306	CARDINAL
taxlaw-9798	377	1	116	CARDINAL
taxlaw-9798	377	2	110	CARDINAL
taxlaw-9798	378	1	2006/1543	TIME
taxlaw-9798	378	2	reg	DATE
taxlaw-9798	378	3	6	CARDINAL
taxlaw-9798	378	4	si 2013/2595	PERSON
taxlaw-9798	379	1	119	CARDINAL
taxlaw-9798	379	2	110	CARDINAL
taxlaw-9798	379	3	7.7	CARDINAL
taxlaw-9798	379	4	2006/1543	DATE
taxlaw-9798	379	5	reg	DATE
taxlaw-9798	379	6	12	CARDINAL
taxlaw-9798	380	1	2016/99	CARDINAL
taxlaw-9798	380	2	120 si 2006/1543	TIME
taxlaw-9798	380	3	reg	DATE
taxlaw-9798	380	4	12	CARDINAL
taxlaw-9798	380	5	110	CARDINAL
taxlaw-9798	382	1	2006/1543	DATE
taxlaw-9798	382	2	reg	DATE
taxlaw-9798	382	3	10	CARDINAL
taxlaw-9798	382	4	2016/99	CARDINAL
taxlaw-9798	383	1	2022	CARDINAL
taxlaw-9798	383	2	139	CARDINAL
taxlaw-9798	384	1	five business days	DATE
taxlaw-9798	384	2	the day	DATE
taxlaw-9798	384	3	30 days	DATE
taxlaw-9798	384	4	first	ORDINAL
taxlaw-9798	384	5	u.s.	GPE
taxlaw-9798	384	6	quarterly	DATE
taxlaw-9798	384	7	uk	GPE
taxlaw-9798	384	8	u.s.	GPE
taxlaw-9798	384	9	u.s.	GPE
taxlaw-9798	384	10	law.132	ORG
taxlaw-9798	384	11	121	CARDINAL
taxlaw-9798	384	12	110	CARDINAL
taxlaw-9798	384	13	7.5	CARDINAL
taxlaw-9798	384	14	2006/1543	TIME
taxlaw-9798	385	1	122	CARDINAL
taxlaw-9798	385	2	110	CARDINAL
taxlaw-9798	385	3	7.6	CARDINAL
taxlaw-9798	385	4	2006/1543	DATE
taxlaw-9798	385	5	reg	DATE
taxlaw-9798	386	1	10	CARDINAL
taxlaw-9798	386	2	20162016/99	CARDINAL
taxlaw-9798	387	1	123	CARDINAL
taxlaw-9798	387	2	110	CARDINAL
taxlaw-9798	387	3	7.8	CARDINAL
taxlaw-9798	387	4	2006/1543	DATE
taxlaw-9798	387	5	reg	DATE
taxlaw-9798	388	1	13	CARDINAL
taxlaw-9798	389	1	124	CARDINAL
taxlaw-9798	389	2	110	CARDINAL
taxlaw-9798	389	3	7.9	CARDINAL
taxlaw-9798	389	4	2006/1543	DATE
taxlaw-9798	389	5	reg	DATE
taxlaw-9798	390	1	18. 125	CARDINAL
taxlaw-9798	390	2	110	CARDINAL
taxlaw-9798	390	3	7.10	CARDINAL
taxlaw-9798	390	4	2006/1543	DATE
taxlaw-9798	390	5	reg	DATE
taxlaw-9798	390	6	19	CARDINAL
taxlaw-9798	390	7	2016/99	CARDINAL
taxlaw-9798	391	1	uk	GPE
taxlaw-9798	392	1	126	CARDINAL
taxlaw-9798	392	2	110	CARDINAL
taxlaw-9798	393	1	127	CARDINAL
taxlaw-9798	393	2	2004	CARDINAL
taxlaw-9798	393	3	308	CARDINAL
taxlaw-9798	393	4	310	CARDINAL
taxlaw-9798	394	1	5	CARDINAL
taxlaw-9798	394	2	u.s.	GPE
taxlaw-9798	396	1	4. 128	CARDINAL
taxlaw-9798	396	2	2004	DATE
taxlaw-9798	396	3	312	CARDINAL
taxlaw-9798	396	4	313	CARDINAL
taxlaw-9798	396	5	316	CARDINAL
taxlaw-9798	396	6	6	CARDINAL
taxlaw-9798	396	7	8b	CARDINAL
taxlaw-9798	397	1	129	CARDINAL
taxlaw-9798	397	2	12	CARDINAL
taxlaw-9798	397	3	22	CARDINAL
taxlaw-9798	397	4	32	CARDINAL
taxlaw-9798	397	5	130	CARDINAL
taxlaw-9798	398	1	u.s.	GPE
taxlaw-9798	399	1	supra	PERSON
taxlaw-9798	399	2	95	CARDINAL
taxlaw-9798	399	3	113	CARDINAL
taxlaw-9798	400	1	140	CARDINAL
taxlaw-9798	400	2	columbia	ORG
taxlaw-9798	401	1	13:2	CARDINAL
taxlaw-9798	401	2	uk	GPE
taxlaw-9798	402	1	south africa	GPE
taxlaw-9798	402	2	2005	DATE
taxlaw-9798	402	3	portugal	GPE
taxlaw-9798	402	4	2008	DATE
taxlaw-9798	402	5	ireland	GPE
taxlaw-9798	402	6	2011	DATE
taxlaw-9798	402	7	canada	GPE
taxlaw-9798	402	8	2013.137	CARDINAL
taxlaw-9798	402	9	134	CARDINAL
taxlaw-9798	402	10	12	CARDINAL
taxlaw-9798	402	11	22	CARDINAL
taxlaw-9798	402	12	32	CARDINAL
taxlaw-9798	402	13	135	CARDINAL
taxlaw-9798	402	14	the united states	GPE
taxlaw-9798	404	1	136	CARDINAL
taxlaw-9798	404	2	oecd	ORG
taxlaw-9798	405	1	12	CARDINAL
taxlaw-9798	405	2	22	CARDINAL
taxlaw-9798	405	3	32	DATE
taxlaw-9798	406	1	antony seely	PERSON
taxlaw-9798	406	2	house of commons	ORG
taxlaw-9798	406	3	1997-2010	DATE
taxlaw-9798	406	4	2956	CARDINAL
taxlaw-9798	406	5	2020	DATE
taxlaw-9798	407	1	137	CARDINAL
taxlaw-9798	407	2	45	CARDINAL
taxlaw-9798	407	3	76a	CARDINAL
taxlaw-9798	407	4	58	CARDINAL
taxlaw-9798	407	5	1962	DATE
taxlaw-9798	407	6	south african ita	ORG
taxlaw-9798	407	7	2005	DATE
taxlaw-9798	407	8	§§	ORG
taxlaw-9798	407	9	80m-80	CARDINAL
taxlaw-9798	407	10	2008	DATE
taxlaw-9798	407	11	§§ 34 to	ORG
taxlaw-9798	407	12	2012	DATE
taxlaw-9798	407	13	south africa	GPE
taxlaw-9798	407	14	29/2008 de 25 de	PRODUCT
taxlaw-9798	409	1	https://dre.pt/dre/detalhe/decreto-lei/29-2008-247717	PERSON
taxlaw-9798	409	2	may 2008	DATE
taxlaw-9798	409	3	portugal	GPE
taxlaw-9798	409	4	chapter 3	LAW
taxlaw-9798	409	5	33	CARDINAL
taxlaw-9798	409	6	1997	DATE
taxlaw-9798	409	7	january 2011	DATE
taxlaw-9798	409	8	ireland	GPE
taxlaw-9798	409	9	1985	DATE
taxlaw-9798	409	10	237.3	CARDINAL
taxlaw-9798	409	11	june 2013	DATE
taxlaw-9798	409	12	canada	GPE
taxlaw-9798	410	1	138	CARDINAL
taxlaw-9798	410	2	south africa	GPE
taxlaw-9798	410	3	75 (2003	DATE
taxlaw-9798	411	1	hundreds of millions	MONEY
taxlaw-9798	411	2	billions	CARDINAL
taxlaw-9798	411	3	annually	DATE
taxlaw-9798	412	1	ireland	GPE
taxlaw-9798	412	2	141	CARDINAL
taxlaw-9798	412	3	feb. 24, 2010	DATE
taxlaw-9798	415	1	portugal	GPE
taxlaw-9798	416	1	canada	GPE
taxlaw-9798	416	2	canada	GPE
taxlaw-9798	416	3	7, 2010	DATE
taxlaw-9798	416	4	canada	GPE
taxlaw-9798	416	5	208	CARDINAL
taxlaw-9798	416	6	sept. 2010	DATE
taxlaw-9798	416	7	canada	GPE
taxlaw-9798	416	8	446	CARDINAL
taxlaw-9798	416	9	oct. 2012	DATE
taxlaw-9798	417	1	139	CARDINAL
taxlaw-9798	417	2	south africa	GPE
taxlaw-9798	417	3	2005	DATE
taxlaw-9798	417	4	2022	CARDINAL
taxlaw-9798	417	5	141	CARDINAL
taxlaw-9798	417	6	between 2005 and 2013	DATE
taxlaw-9798	417	7	south africa	GPE
taxlaw-9798	417	8	portugal	GPE
taxlaw-9798	417	9	ireland	GPE
taxlaw-9798	417	10	canada	GPE
taxlaw-9798	417	11	three	CARDINAL
taxlaw-9798	419	1	south africa	GPE
taxlaw-9798	419	2	2005.141	CARDINAL
taxlaw-9798	419	3	the united kingdom	GPE
taxlaw-9798	419	4	the united states	GPE
taxlaw-9798	419	5	canada	GPE
taxlaw-9798	420	1	south african	NORP
taxlaw-9798	420	2	2	CARDINAL
taxlaw-9798	420	3	mar. 1, 2005	DATE
taxlaw-9798	421	1	ireland	GPE
taxlaw-9798	421	2	141	CARDINAL
taxlaw-9798	421	3	feb. 24, 2010	DATE
taxlaw-9798	421	4	the united kingdom	GPE
taxlaw-9798	421	5	south africa	GPE
taxlaw-9798	421	6	new zealand	GPE
taxlaw-9798	421	7	australia	GPE
taxlaw-9798	421	8	the united states	GPE
taxlaw-9798	425	1	portugal	GPE
taxlaw-9798	425	2	the united states	GPE
taxlaw-9798	425	3	canada	GPE
taxlaw-9798	425	4	united kingdom	GPE
taxlaw-9798	426	1	canada	GPE
taxlaw-9798	426	2	u.s.	GPE
taxlaw-9798	426	3	canada	GPE
taxlaw-9798	427	1	gilles n. larin &	PERSON
taxlaw-9798	427	2	robert duong	PERSON
taxlaw-9798	427	3	canada	GPE
taxlaw-9798	427	4	4	CARDINAL
taxlaw-9798	427	5	united kingdom	GPE
taxlaw-9798	428	1	tax’n & pub	ORG
taxlaw-9798	430	1	july 2009	DATE
taxlaw-9798	430	2	gilles larin	PERSON
taxlaw-9798	430	3	canada	GPE
taxlaw-9798	430	4	61	DATE
taxlaw-9798	431	1	209	CARDINAL
taxlaw-9798	431	2	2013	DATE
taxlaw-9798	432	1	140	CARDINAL
taxlaw-9798	432	2	israel	GPE
taxlaw-9798	432	3	2007	DATE
taxlaw-9798	433	1	5767-2006	DATE
taxlaw-9798	433	2	5767-2006	DATE
taxlaw-9798	434	1	australia	GPE
taxlaw-9798	434	2	2011	DATE
taxlaw-9798	435	1	michael walpole & david salter	ORG
taxlaw-9798	435	2	australia	GPE
taxlaw-9798	435	3	12	CARDINAL
taxlaw-9798	435	4	335	CARDINAL
taxlaw-9798	435	5	355-56	CARDINAL
taxlaw-9798	435	6	2014	DATE
taxlaw-9798	437	1	141	CARDINAL
taxlaw-9798	437	2	south africa	GPE
taxlaw-9798	441	1	2006	DATE
taxlaw-9798	441	2	61-66	CARDINAL
taxlaw-9798	441	3	2006	DATE
taxlaw-9798	442	1	apr. 9, 2008	DATE
taxlaw-9798	443	1	142	CARDINAL
taxlaw-9798	443	2	taa § 34	ORG
taxlaw-9798	444	1	143	CARDINAL
taxlaw-9798	444	2	taa § 37	ORG
taxlaw-9798	445	1	taa § 34	ORG
taxlaw-9798	446	1	142	CARDINAL
taxlaw-9798	447	1	13:2	CARDINAL
taxlaw-9798	447	2	45 business days	DATE
taxlaw-9798	447	3	first	ORDINAL
taxlaw-9798	447	4	participant.145 portugal	GPE
taxlaw-9798	447	5	2008	DATE
taxlaw-9798	448	1	20 days	DATE
taxlaw-9798	448	2	the end of the month	DATE
taxlaw-9798	448	3	ireland	PERSON
taxlaw-9798	448	4	one	CARDINAL
taxlaw-9798	448	5	five	CARDINAL
taxlaw-9798	448	6	canada	GPE
taxlaw-9798	448	7	2013.154	CARDINAL
taxlaw-9798	448	8	at least two	CARDINAL
taxlaw-9798	448	9	june 30	DATE
taxlaw-9798	448	10	the calendar year	DATE
taxlaw-9798	448	11	first	ORDINAL
taxlaw-9798	449	1	taa § 35	ORG
taxlaw-9798	450	1	145	CARDINAL
taxlaw-9798	450	2	taa § 37(4	ORG
taxlaw-9798	451	1	146	CARDINAL
taxlaw-9798	451	2	29/2008 de 25 de	PRODUCT
taxlaw-9798	452	1	25	CARDINAL
taxlaw-9798	453	1	8	CARDINAL
taxlaw-9798	453	2	https://dre.pt/dre/detalhe/decreto-lei/29-2008-247717	PERSON
taxlaw-9798	454	1	147	CARDINAL
taxlaw-9798	454	2	d.	NORP
taxlaw-9798	455	1	3	CARDINAL
taxlaw-9798	455	2	148	CARDINAL
taxlaw-9798	455	3	d.	NORP
taxlaw-9798	456	1	4	CARDINAL
taxlaw-9798	457	1	149	CARDINAL
taxlaw-9798	457	2	d.	NORP
taxlaw-9798	458	1	7	CARDINAL
taxlaw-9798	458	2	150	CARDINAL
taxlaw-9798	458	3	chapter 3	LAW
taxlaw-9798	458	4	33	CARDINAL
taxlaw-9798	458	5	1997	DATE
taxlaw-9798	458	6	§§ 817d	ORG
taxlaw-9798	458	7	817o	ORG
taxlaw-9798	458	8	january 2011	DATE
taxlaw-9798	459	1	ireland	GPE
taxlaw-9798	459	2	mdrs	PERSON
taxlaw-9798	459	3	uk	GPE
taxlaw-9798	459	4	irish	NORP
taxlaw-9798	460	1	151	CARDINAL
taxlaw-9798	460	2	lpp	ORG
taxlaw-9798	461	1	tca §§ 817e-817h	ORG
taxlaw-9798	462	1	152	CARDINAL
taxlaw-9798	463	1	2011	DATE
taxlaw-9798	464	1	7 (2011	DATE
taxlaw-9798	464	2	2015	DATE
taxlaw-9798	464	3	28	CARDINAL
taxlaw-9798	465	1	153	CARDINAL
taxlaw-9798	466	1	154	CARDINAL
taxlaw-9798	466	2	1985	DATE
taxlaw-9798	466	3	237.3	CARDINAL
taxlaw-9798	466	4	june 2013	DATE
taxlaw-9798	467	1	155	CARDINAL
taxlaw-9798	467	2	237.3(2	CARDINAL
taxlaw-9798	468	1	156	CARDINAL
taxlaw-9798	468	2	237.3	CARDINAL
taxlaw-9798	469	1	157	CARDINAL
taxlaw-9798	470	1	158	CARDINAL
taxlaw-9798	471	1	237.3(5	CARDINAL
taxlaw-9798	472	1	2022	CARDINAL
taxlaw-9798	472	2	143	CARDINAL
taxlaw-9798	473	1	third	ORDINAL
taxlaw-9798	473	2	2015	CARDINAL
taxlaw-9798	473	3	the 2000s	DATE
taxlaw-9798	473	4	early 2010s	DATE
taxlaw-9798	473	5	mdrs	PERSON
taxlaw-9798	473	6	2015	DATE
taxlaw-9798	474	1	oecd	ORG
taxlaw-9798	475	1	mdrs	PERSON
taxlaw-9798	476	1	crs	PRODUCT
taxlaw-9798	477	1	6	CARDINAL
taxlaw-9798	478	1	a. dac	PERSON
taxlaw-9798	478	2	6	CARDINAL
taxlaw-9798	478	3	mdrs	PERSON
taxlaw-9798	478	4	eu	ORG
taxlaw-9798	479	1	2018	DATE
taxlaw-9798	479	2	the eu adopted council	ORG
taxlaw-9798	479	3	2018/822	CARDINAL
taxlaw-9798	479	4	dac 6	ORG
taxlaw-9798	479	5	eu	ORG
taxlaw-9798	479	6	27	CARDINAL
taxlaw-9798	479	7	6	CARDINAL
taxlaw-9798	479	8	159	CARDINAL
taxlaw-9798	479	9	2018/822	CARDINAL
taxlaw-9798	479	10	2011/16	CARDINAL
taxlaw-9798	479	11	2018	DATE
taxlaw-9798	480	1	l 139	DATE
taxlaw-9798	481	1	european	NORP
taxlaw-9798	481	2	june 21, 2017	DATE
taxlaw-9798	481	3	european commission	ORG
taxlaw-9798	481	4	june 2017	DATE
taxlaw-9798	481	5	6	CARDINAL
taxlaw-9798	481	6	eu	ORG
taxlaw-9798	482	1	69%	PERCENT
taxlaw-9798	482	2	44%	PERCENT
taxlaw-9798	482	3	mdrs	PERSON
taxlaw-9798	482	4	23%	PERCENT
taxlaw-9798	483	1	93%	PERCENT
taxlaw-9798	483	2	only 17%	PERCENT
taxlaw-9798	484	1	160	CARDINAL
taxlaw-9798	484	2	6	CARDINAL
taxlaw-9798	484	3	9	CARDINAL
taxlaw-9798	485	1	2	CARDINAL
taxlaw-9798	485	2	6	CARDINAL
taxlaw-9798	485	3	dec. 31	DATE
taxlaw-9798	485	4	2019	DATE
taxlaw-9798	485	5	july 1, 2020	DATE
taxlaw-9798	486	1	161	CARDINAL
taxlaw-9798	486	2	6	CARDINAL
taxlaw-9798	486	3	kpmg	ORG
taxlaw-9798	486	4	june 4, 2021	DATE
taxlaw-9798	487	1	anna vilke &	ORG
taxlaw-9798	487	2	linde	ORG
taxlaw-9798	487	3	latvia	GPE
taxlaw-9798	487	4	6	CARDINAL
taxlaw-9798	487	5	baker tilly	PERSON
taxlaw-9798	488	1	64qe-cc92	DATE
taxlaw-9798	488	2	latvia	GPE
taxlaw-9798	488	3	lithuania	GPE
taxlaw-9798	488	4	eu	ORG
taxlaw-9798	488	5	aug. 27, 2019	DATE
taxlaw-9798	488	6	lithuania	GPE
taxlaw-9798	488	7	lithuania	GPE
taxlaw-9798	489	1	spain	GPE
taxlaw-9798	489	2	eu	ORG
taxlaw-9798	489	3	6	CARDINAL
taxlaw-9798	489	4	kpmg	ORG
taxlaw-9798	489	5	may 5	DATE
taxlaw-9798	489	6	2021	DATE
taxlaw-9798	490	1	spain	GPE
taxlaw-9798	490	2	andra casu & alexandra ovedenie	ORG
taxlaw-9798	490	3	2019	CARDINAL
taxlaw-9798	490	4	190	CARDINAL
taxlaw-9798	490	5	2019	DATE
taxlaw-9798	490	6	romania	GPE
taxlaw-9798	490	7	baker mckenzie	PERSON
taxlaw-9798	490	8	luxembourg	GPE
taxlaw-9798	490	9	diego duarte de oliveira & olivier dal farra	ORG
taxlaw-9798	490	10	dac6	ORG
taxlaw-9798	490	11	luxembourg	GPE
taxlaw-9798	490	12	int’l	NORP
taxlaw-9798	490	13	2020	DATE
taxlaw-9798	490	14	luxembourg	GPE
taxlaw-9798	490	15	flavia vespasiani & bognandi stefano	ORG
taxlaw-9798	490	16	italy	GPE
taxlaw-9798	490	17	int’l	NORP
taxlaw-9798	490	18	2021	CARDINAL
taxlaw-9798	490	19	italy	GPE
taxlaw-9798	491	1	144	CARDINAL
taxlaw-9798	491	2	13:2	CARDINAL
taxlaw-9798	491	3	oecd	ORG
taxlaw-9798	491	4	eu	ORG
taxlaw-9798	491	5	27	CARDINAL
taxlaw-9798	492	1	6	CARDINAL
taxlaw-9798	492	2	12.163	CARDINAL
taxlaw-9798	492	3	oecd	ORG
taxlaw-9798	492	4	the international tax system.164	ORG
taxlaw-9798	492	5	15	CARDINAL
taxlaw-9798	492	6	october 2015	DATE
taxlaw-9798	492	7	12	CARDINAL
taxlaw-9798	492	8	12	CARDINAL
taxlaw-9798	493	1	poland	GPE
taxlaw-9798	494	1	portugal	GPE
taxlaw-9798	494	2	ireland	GPE
taxlaw-9798	494	3	6	CARDINAL
taxlaw-9798	494	4	162	CARDINAL
taxlaw-9798	494	5	6	CARDINAL
taxlaw-9798	494	6	franklin cachia	PERSON
taxlaw-9798	494	7	eu	ORG
taxlaw-9798	494	8	27	CARDINAL
taxlaw-9798	494	9	ec	ORG
taxlaw-9798	494	10	206	CARDINAL
taxlaw-9798	494	11	2018	DATE
taxlaw-9798	495	1	dimitar hristov & anna zeitlinger	ORG
taxlaw-9798	495	2	eu	ORG
taxlaw-9798	495	3	the austrian foundation	ORG
taxlaw-9798	495	4	24	CARDINAL
taxlaw-9798	495	5	526	CARDINAL
taxlaw-9798	495	6	2018	DATE
taxlaw-9798	495	7	6	CARDINAL
taxlaw-9798	495	8	austrian	NORP
taxlaw-9798	496	1	163	CARDINAL
taxlaw-9798	496	2	carole hein	PERSON
taxlaw-9798	496	3	eric centi & julien lamotte	ORG
taxlaw-9798	496	4	6	CARDINAL
taxlaw-9798	496	5	one	CARDINAL
taxlaw-9798	496	6	int’l tax rev	NORP
taxlaw-9798	496	7	2020	DATE
taxlaw-9798	496	8	the european union	ORG
taxlaw-9798	496	9	eu	ORG
taxlaw-9798	496	10	dac6	ORG
taxlaw-9798	496	11	12	CARDINAL
taxlaw-9798	497	1	164	CARDINAL
taxlaw-9798	497	2	oecd	ORG
taxlaw-9798	497	3	oecd/g20	ORG
taxlaw-9798	497	4	2015	CARDINAL
taxlaw-9798	497	5	4 (	PERCENT
taxlaw-9798	498	1	https://perma	NORP
taxlaw-9798	499	1	reuven s. avi-yonah &	PERSON
taxlaw-9798	499	2	haiyan xu	PERSON
taxlaw-9798	499	3	un	ORG
taxlaw-9798	499	4	6	CARDINAL
taxlaw-9798	501	1	l. rev	PERSON
taxlaw-9798	501	2	185	CARDINAL
taxlaw-9798	501	3	2016	CARDINAL
taxlaw-9798	501	4	rifat azam	PERSON
taxlaw-9798	501	5	beps	ORG
taxlaw-9798	501	6	50	CARDINAL
taxlaw-9798	501	7	suffolk u. l. rev	PERSON
taxlaw-9798	502	1	517	CARDINAL
taxlaw-9798	502	2	2017	CARDINAL
taxlaw-9798	503	1	41	CARDINAL
taxlaw-9798	504	1	j. int’l l. 973	PERSON
taxlaw-9798	504	2	2016	DATE
taxlaw-9798	504	3	irene burgers & irma mosquera	ORG
taxlaw-9798	504	4	10	CARDINAL
taxlaw-9798	504	5	erasmus l. rev	PERSON
taxlaw-9798	504	6	29 (2017	CARDINAL
taxlaw-9798	504	7	allison christians	PERSON
taxlaw-9798	504	8	beps	PERSON
taxlaw-9798	504	9	2016	CARDINAL
taxlaw-9798	504	10	byu l. rev	PERSON
taxlaw-9798	504	11	1603	DATE
taxlaw-9798	504	12	2016	DATE
taxlaw-9798	504	13	arthur j. cockfield	PERSON
taxlaw-9798	504	14	54	CARDINAL
taxlaw-9798	505	1	j. int’l l. 223	PERSON
taxlaw-9798	505	2	2018	DATE
taxlaw-9798	505	3	mindy herzfeld	PERSON
taxlaw-9798	505	4	beps	PERSON
taxlaw-9798	505	5	21	CARDINAL
taxlaw-9798	505	6	fla	GPE
taxlaw-9798	506	1	1 (2017	CARDINAL
taxlaw-9798	506	2	wu inst	PERSON
taxlaw-9798	507	1	austrian &	ORG
taxlaw-9798	508	1	michael lang et al	PERSON
taxlaw-9798	508	2	2019	DATE
taxlaw-9798	509	1	165	CARDINAL
taxlaw-9798	509	2	2013-2015	DATE
taxlaw-9798	509	3	oecd	ORG
taxlaw-9798	509	4	oecd	ORG
taxlaw-9798	509	5	feb. 2011	DATE
taxlaw-9798	510	1	oecd	ORG
taxlaw-9798	511	1	the european union	ORG
taxlaw-9798	511	2	ana paula dourado	PERSON
taxlaw-9798	511	3	european	NORP
taxlaw-9798	511	4	390	CARDINAL
taxlaw-9798	511	5	christiana hji panayi	ORG
taxlaw-9798	511	6	werner haslehner & edoardo traversa eds.	ORG
taxlaw-9798	511	7	2020	DATE
taxlaw-9798	512	1	tatjana svažič	PERSON
taxlaw-9798	512	2	65	CARDINAL
taxlaw-9798	512	3	naše	GPE
taxlaw-9798	513	1	99 (2019	CARDINAL
taxlaw-9798	514	1	12	CARDINAL
taxlaw-9798	515	1	166	CARDINAL
taxlaw-9798	515	2	12	CARDINAL
taxlaw-9798	515	3	22	CARDINAL
taxlaw-9798	516	1	2022	CARDINAL
taxlaw-9798	516	2	145	CARDINAL
taxlaw-9798	516	3	12	CARDINAL
taxlaw-9798	516	4	first	ORDINAL
taxlaw-9798	516	5	12	CARDINAL
taxlaw-9798	517	1	2018	DATE
taxlaw-9798	517	2	eu	ORG
taxlaw-9798	517	3	6	CARDINAL
taxlaw-9798	518	1	6	CARDINAL
taxlaw-9798	518	2	12	CARDINAL
taxlaw-9798	518	3	three	CARDINAL
taxlaw-9798	519	1	first	ORDINAL
taxlaw-9798	519	2	6	CARDINAL
taxlaw-9798	520	1	6	CARDINAL
taxlaw-9798	523	1	first	ORDINAL
taxlaw-9798	523	2	first	ORDINAL
taxlaw-9798	525	1	12	CARDINAL
taxlaw-9798	525	2	the united states	GPE
taxlaw-9798	525	3	the united kingdom	GPE
taxlaw-9798	525	4	canada	GPE
taxlaw-9798	525	5	ireland	GPE
taxlaw-9798	525	6	portugal	GPE
taxlaw-9798	525	7	the united kingdom	GPE
taxlaw-9798	525	8	ireland	GPE
taxlaw-9798	525	9	ireland	GPE
taxlaw-9798	525	10	portugal	GPE
taxlaw-9798	525	11	portugal	GPE
taxlaw-9798	525	12	south africa	GPE
taxlaw-9798	525	13	the united states	GPE
taxlaw-9798	525	14	the united states	GPE
taxlaw-9798	525	15	the united states	GPE
taxlaw-9798	526	1	167	CARDINAL
taxlaw-9798	527	1	12	CARDINAL
taxlaw-9798	527	2	22	CARDINAL
taxlaw-9798	527	3	68	CARDINAL
taxlaw-9798	528	1	168	CARDINAL
taxlaw-9798	528	2	oecd	ORG
taxlaw-9798	528	3	oecd/g20	ORG
taxlaw-9798	528	4	2015	CARDINAL
taxlaw-9798	528	5	5	CARDINAL
taxlaw-9798	529	1	169	CARDINAL
taxlaw-9798	529	2	6	CARDINAL
taxlaw-9798	529	3	9	CARDINAL
taxlaw-9798	529	4	1(1	CARDINAL
taxlaw-9798	530	1	12	CARDINAL
taxlaw-9798	531	1	12	CARDINAL
taxlaw-9798	531	2	22	CARDINAL
taxlaw-9798	531	3	33-36	DATE
taxlaw-9798	531	4	74	DATE
taxlaw-9798	531	5	170	CARDINAL
taxlaw-9798	532	1	6	CARDINAL
taxlaw-9798	532	2	9	CARDINAL
taxlaw-9798	532	3	1(1	CARDINAL
taxlaw-9798	533	1	146	CARDINAL
taxlaw-9798	534	1	13:2	CARDINAL
taxlaw-9798	535	1	u.s.	GPE
taxlaw-9798	535	2	6	CARDINAL
taxlaw-9798	536	1	6	CARDINAL
taxlaw-9798	536	2	u.s.	GPE
taxlaw-9798	537	1	6	CARDINAL
taxlaw-9798	537	2	eu	ORG
taxlaw-9798	537	3	eu	PERSON
taxlaw-9798	538	1	6	CARDINAL
taxlaw-9798	538	2	eu.176	ORG
taxlaw-9798	538	3	171	CARDINAL
taxlaw-9798	538	4	6	CARDINAL
taxlaw-9798	538	5	9	CARDINAL
taxlaw-9798	539	1	1(2	CARDINAL
taxlaw-9798	540	1	172	CARDINAL
taxlaw-9798	542	1	301.6111-3	DATE
taxlaw-9798	543	1	97	CARDINAL
taxlaw-9798	543	2	173	CARDINAL
taxlaw-9798	543	3	6	CARDINAL
taxlaw-9798	543	4	daniel w. blum &	PERSON
taxlaw-9798	543	5	andreas langer	PERSON
taxlaw-9798	543	6	eu	ORG
taxlaw-9798	543	7	1	CARDINAL
taxlaw-9798	543	8	282	CARDINAL
taxlaw-9798	543	9	2019	DATE
taxlaw-9798	543	10	daniel w. blum &	PERSON
taxlaw-9798	543	11	andreas langer	PERSON
taxlaw-9798	543	12	eu	ORG
taxlaw-9798	543	13	2	CARDINAL
taxlaw-9798	543	14	313	CARDINAL
taxlaw-9798	543	15	2019	DATE
taxlaw-9798	543	16	andrea ballancin & francesco cannas	ORG
taxlaw-9798	543	17	european	NORP
taxlaw-9798	543	18	29	CARDINAL
taxlaw-9798	543	19	ec	ORG
taxlaw-9798	543	20	117	CARDINAL
taxlaw-9798	543	21	2020	DATE
taxlaw-9798	543	22	arthur bianco	PERSON
taxlaw-9798	543	23	30	CARDINAL
taxlaw-9798	543	24	ec	ORG
taxlaw-9798	543	25	8 (2021	CARDINAL
taxlaw-9798	543	26	bart peeters & lars vanneste	ORG
taxlaw-9798	543	27	6	CARDINAL
taxlaw-9798	543	28	eu	ORG
taxlaw-9798	543	29	12	CARDINAL
taxlaw-9798	543	30	2020	DATE
taxlaw-9798	543	31	bernhard fiedler & tino	ORG
taxlaw-9798	543	32	6	CARDINAL
taxlaw-9798	543	33	493	CARDINAL
taxlaw-9798	543	34	kai jacob	PERSON
taxlaw-9798	543	35	dierk schindler &	ORG
taxlaw-9798	543	36	roger strathausen eds.	PERSON
taxlaw-9798	543	37	2020	DATE
taxlaw-9798	543	38	rohit reddy muddasani	PERSON
taxlaw-9798	543	39	dac6	ORG
taxlaw-9798	543	40	the european union	ORG
taxlaw-9798	543	41	norwegian	NORP
taxlaw-9798	543	42	2021	CARDINAL
taxlaw-9798	543	43	danilo penetrante ventajar	PERSON
taxlaw-9798	543	44	2018	DATE
taxlaw-9798	543	45	nevia	ORG
taxlaw-9798	543	46	the european union	ORG
taxlaw-9798	543	47	11	CARDINAL
taxlaw-9798	543	48	2019	DATE
taxlaw-9798	544	1	d.	NORP
taxlaw-9798	546	1	ola nilsson	PERSON
taxlaw-9798	546	2	sweden	GPE
taxlaw-9798	546	3	6	CARDINAL
taxlaw-9798	546	4	2020	DATE
taxlaw-9798	547	1	174	CARDINAL
taxlaw-9798	547	2	supra	PERSON
taxlaw-9798	547	3	173	CARDINAL
taxlaw-9798	547	4	eu	ORG
taxlaw-9798	547	5	2021	CARDINAL
taxlaw-9798	547	6	2018	DATE
taxlaw-9798	547	7	edward-hector	ORG
taxlaw-9798	547	8	maltese	NORP
taxlaw-9798	547	9	novita fiscali	PERSON
taxlaw-9798	547	10	june 2021	DATE
taxlaw-9798	547	11	david russell & toby graham	ORG
taxlaw-9798	547	12	25	CARDINAL
taxlaw-9798	547	13	173	CARDINAL
taxlaw-9798	547	14	mar. 2019	DATE
taxlaw-9798	548	1	175	CARDINAL
taxlaw-9798	549	1	eu	ORG
taxlaw-9798	549	2	61	CARDINAL
taxlaw-9798	550	1	1,	PERCENT
taxlaw-9798	550	2	25	DATE
taxlaw-9798	550	3	aug. 30	DATE
taxlaw-9798	550	4	2021	DATE
taxlaw-9798	551	1	danish	NORP
taxlaw-9798	551	2	cjeu	PERSON
taxlaw-9798	551	3	first	ORDINAL
taxlaw-9798	551	4	dac6	ORG
taxlaw-9798	551	5	belgium high court	ORG
taxlaw-9798	551	6	int’l tax rev	NORP
taxlaw-9798	552	1	feb. 22	DATE
taxlaw-9798	552	2	2021	DATE
taxlaw-9798	553	1	176	CARDINAL
taxlaw-9798	553	2	tim clappers & philip mac-lean	ORG
taxlaw-9798	553	3	147	CARDINAL
taxlaw-9798	553	4	second	ORDINAL
taxlaw-9798	553	5	6	CARDINAL
taxlaw-9798	554	1	6	CARDINAL
taxlaw-9798	554	2	6	CARDINAL
taxlaw-9798	554	3	12	CARDINAL
taxlaw-9798	554	4	6	CARDINAL
taxlaw-9798	554	5	6	CARDINAL
taxlaw-9798	554	6	crs	PRODUCT
taxlaw-9798	554	7	third	ORDINAL
taxlaw-9798	554	8	21	CARDINAL
taxlaw-9798	554	9	1	CARDINAL
taxlaw-9798	554	10	9	DATE
taxlaw-9798	554	11	june 3, 2019	DATE
taxlaw-9798	554	12	6	CARDINAL
taxlaw-9798	555	1	177	CARDINAL
taxlaw-9798	555	2	6	CARDINAL
taxlaw-9798	555	3	9	CARDINAL
taxlaw-9798	557	1	one	CARDINAL
taxlaw-9798	557	2	more than one	CARDINAL
taxlaw-9798	558	1	6	CARDINAL
taxlaw-9798	558	2	9	CARDINAL
taxlaw-9798	559	1	1(1	CARDINAL
taxlaw-9798	560	1	178	CARDINAL
taxlaw-9798	560	2	6	CARDINAL
taxlaw-9798	560	3	9	CARDINAL
taxlaw-9798	560	4	179	CARDINAL
taxlaw-9798	560	5	6	CARDINAL
taxlaw-9798	560	6	1	CARDINAL
taxlaw-9798	561	1	between two	CARDINAL
taxlaw-9798	561	2	at least one	CARDINAL
taxlaw-9798	561	3	zero	CARDINAL
taxlaw-9798	561	4	almost zero	CARDINAL
taxlaw-9798	561	5	third	ORDINAL
taxlaw-9798	561	6	oecd	ORG
taxlaw-9798	561	7	2	CARDINAL
taxlaw-9798	561	8	more than one	CARDINAL
taxlaw-9798	562	1	3	CARDINAL
taxlaw-9798	562	2	more than one	CARDINAL
taxlaw-9798	563	1	4.	CARDINAL
taxlaw-9798	564	1	dac 6	PERSON
taxlaw-9798	564	2	9	CARDINAL
taxlaw-9798	565	1	181	CARDINAL
taxlaw-9798	565	2	u.s.	GPE
taxlaw-9798	565	3	uk	GPE
taxlaw-9798	565	4	south african	NORP
taxlaw-9798	565	5	portuguese	NORP
taxlaw-9798	566	1	irs	ORG
taxlaw-9798	566	2	2003-22	DATE
taxlaw-9798	568	1	12	CARDINAL
taxlaw-9798	568	2	22	CARDINAL
taxlaw-9798	568	3	68	CARDINAL
taxlaw-9798	569	1	182	CARDINAL
taxlaw-9798	569	2	6	CARDINAL
taxlaw-9798	569	3	9	CARDINAL
taxlaw-9798	569	4	183	CARDINAL
taxlaw-9798	569	5	6	CARDINAL
taxlaw-9798	569	6	9	CARDINAL
taxlaw-9798	570	1	148	CARDINAL
taxlaw-9798	570	2	columbia	ORG
taxlaw-9798	571	1	13:2	CARDINAL
taxlaw-9798	572	1	one month	DATE
taxlaw-9798	573	1	crs	PRODUCT
taxlaw-9798	574	1	6.187	CARDINAL
taxlaw-9798	574	2	eu tax advisors	ORG
taxlaw-9798	574	3	27	CARDINAL
taxlaw-9798	574	4	u.s.	GPE
taxlaw-9798	574	5	one	CARDINAL
taxlaw-9798	574	6	u.s.	GPE
taxlaw-9798	574	7	mdrs	PERSON
taxlaw-9798	574	8	6	CARDINAL
taxlaw-9798	575	1	6	CARDINAL
taxlaw-9798	575	2	184	CARDINAL
taxlaw-9798	575	3	6	CARDINAL
taxlaw-9798	575	4	9	CARDINAL
taxlaw-9798	576	1	1. 185	CARDINAL
taxlaw-9798	576	2	6	CARDINAL
taxlaw-9798	576	3	9	CARDINAL
taxlaw-9798	577	1	1(2	CARDINAL
taxlaw-9798	578	1	186	CARDINAL
taxlaw-9798	578	2	6	CARDINAL
taxlaw-9798	578	3	christian	NORP
taxlaw-9798	578	4	mark orlic & arne	ORG
taxlaw-9798	578	5	6	CARDINAL
taxlaw-9798	578	6	29	CARDINAL
taxlaw-9798	578	7	int’l	NORP
taxlaw-9798	578	8	22	CARDINAL
taxlaw-9798	578	9	2018	DATE
taxlaw-9798	578	10	the years 2018-2020	DATE
taxlaw-9798	578	11	eu	ORG
taxlaw-9798	578	12	6	CARDINAL
taxlaw-9798	579	1	187	CARDINAL
taxlaw-9798	579	2	eu	ORG
taxlaw-9798	579	3	6	CARDINAL
taxlaw-9798	579	4	elisa casi-eberhard et al.	PERSON
taxlaw-9798	579	5	one	CARDINAL
taxlaw-9798	579	6	dac6	ORG
taxlaw-9798	579	7	13	CARDINAL
taxlaw-9798	579	8	2021	CARDINAL
taxlaw-9798	579	9	27	CARDINAL
taxlaw-9798	579	10	6	CARDINAL
taxlaw-9798	580	1	188	CARDINAL
taxlaw-9798	580	2	u.s.	GPE
taxlaw-9798	580	3	mdrs	PERSON
taxlaw-9798	580	4	patricia a. brown et al	PERSON
taxlaw-9798	580	5	u.s.	GPE
taxlaw-9798	580	6	eu	ORG
taxlaw-9798	580	7	38	CARDINAL
taxlaw-9798	580	8	10	CARDINAL
taxlaw-9798	581	1	189	CARDINAL
taxlaw-9798	581	2	alexander edwards et al.	PERSON
taxlaw-9798	581	3	third	ORDINAL
taxlaw-9798	582	1	2021	DATE
taxlaw-9798	583	1	raluca popa	ORG
taxlaw-9798	583	2	6	CARDINAL
taxlaw-9798	583	3	first	ORDINAL
taxlaw-9798	584	1	124	CARDINAL
taxlaw-9798	584	2	2021	CARDINAL
taxlaw-9798	584	3	romania	GPE
taxlaw-9798	584	4	400	CARDINAL
taxlaw-9798	584	5	jan. 1	DATE
taxlaw-9798	584	6	2021	DATE
taxlaw-9798	585	1	175	CARDINAL
taxlaw-9798	585	2	11	CARDINAL
taxlaw-9798	585	3	eu	ORG
taxlaw-9798	586	1	nemo	PRODUCT
taxlaw-9798	586	2	eu	ORG
taxlaw-9798	586	3	dac 6	ORG
taxlaw-9798	587	1	2022	CARDINAL
taxlaw-9798	587	2	149	CARDINAL
taxlaw-9798	587	3	mdrs	PERSON
taxlaw-9798	588	1	2018	DATE
taxlaw-9798	588	2	oecd	ORG
taxlaw-9798	588	3	crs	ORG
taxlaw-9798	588	4	crs	ORG
taxlaw-9798	588	5	crs	ORG
taxlaw-9798	589	1	crs	ORG
taxlaw-9798	589	2	oecd	ORG
taxlaw-9798	589	3	crs	ORG
taxlaw-9798	589	4	crs	ORG
taxlaw-9798	589	5	oecd	ORG
taxlaw-9798	589	6	crs	ORG
taxlaw-9798	589	7	g7	ORG
taxlaw-9798	589	8	oecd	ORG
taxlaw-9798	589	9	crs	ORG
taxlaw-9798	589	10	190	CARDINAL
taxlaw-9798	589	11	crs	PRODUCT
taxlaw-9798	589	12	9	CARDINAL
taxlaw-9798	592	1	erich kirchler et al	PERSON
taxlaw-9798	592	2	24	CARDINAL
taxlaw-9798	592	3	j. econ	PERSON
taxlaw-9798	593	1	psychol	PERSON
taxlaw-9798	594	1	535	CARDINAL
taxlaw-9798	594	2	2003	DATE
taxlaw-9798	594	3	paul merks	PERSON
taxlaw-9798	594	4	34	CARDINAL
taxlaw-9798	594	5	272	CARDINAL
taxlaw-9798	594	6	2006	DATE
taxlaw-9798	594	7	joel slemrod	PERSON
taxlaw-9798	594	8	57	CARDINAL
taxlaw-9798	594	9	j. econ	PERSON
taxlaw-9798	595	1	904	CARDINAL
taxlaw-9798	595	2	2019	DATE
taxlaw-9798	596	1	191	CARDINAL
taxlaw-9798	596	2	oecd	ORG
taxlaw-9798	596	3	standard for automatic exchange	ORG
taxlaw-9798	596	4	2014	DATE
taxlaw-9798	598	1	192	CARDINAL
taxlaw-9798	598	2	crs	ORG
taxlaw-9798	598	3	oecd	ORG
taxlaw-9798	598	4	standard for automatic exchange	ORG
taxlaw-9798	598	5	2d	DATE
taxlaw-9798	598	6	2017	DATE
taxlaw-9798	598	7	william h. byrnes	PERSON
taxlaw-9798	598	8	2020	DATE
taxlaw-9798	599	1	193	CARDINAL
taxlaw-9798	599	2	markus meinzer	PERSON
taxlaw-9798	599	3	turkish-german	NORP
taxlaw-9798	599	4	leyla ateş & joachim englisch ed.	ORG
taxlaw-9798	599	5	2017	DATE
taxlaw-9798	600	1	194	CARDINAL
taxlaw-9798	600	2	oecd	ORG
taxlaw-9798	600	3	june 7, 2019,	DATE
taxlaw-9798	601	1	195	CARDINAL
taxlaw-9798	601	2	peter a. cotorceanu	PERSON
taxlaw-9798	601	3	non-u.s	NORP
taxlaw-9798	601	4	21	CARDINAL
taxlaw-9798	601	5	1050–63	CARDINAL
taxlaw-9798	601	6	andres knobel & markus	ORG
taxlaw-9798	602	1	oecd	ORG
taxlaw-9798	603	1	2014	DATE
taxlaw-9798	603	2	andres knobel & frederik heitmüller	ORG
taxlaw-9798	604	1	2018	DATE
taxlaw-9798	605	1	150	CARDINAL
taxlaw-9798	605	2	columbia	ORG
taxlaw-9798	606	1	13:2	CARDINAL
taxlaw-9798	606	2	crs	PRODUCT
taxlaw-9798	607	1	crs	ORG
taxlaw-9798	607	2	12	CARDINAL
taxlaw-9798	607	3	the eu commission	ORG
taxlaw-9798	607	4	6.197	CARDINAL
taxlaw-9798	607	5	crs	ORG
taxlaw-9798	608	1	crs	ORG
taxlaw-9798	608	2	crs	ORG
taxlaw-9798	610	1	crs	ORG
taxlaw-9798	611	1	crs	PRODUCT
taxlaw-9798	611	2	crs	ORG
taxlaw-9798	611	3	crs	ORG
taxlaw-9798	611	4	crs	ORG
taxlaw-9798	611	5	crs	ORG
taxlaw-9798	612	1	196	CARDINAL
taxlaw-9798	612	2	g7	ORG
taxlaw-9798	612	3	g7 bari	PERSON
taxlaw-9798	612	4	may 13	DATE
taxlaw-9798	612	5	2017	DATE
taxlaw-9798	612	6	2	CARDINAL
taxlaw-9798	613	1	197	CARDINAL
taxlaw-9798	613	2	european commission	ORG
taxlaw-9798	613	3	2011/16	CARDINAL
taxlaw-9798	613	4	june 21, 2017	DATE
taxlaw-9798	614	1	crs	PRODUCT
taxlaw-9798	614	2	30 days	DATE
taxlaw-9798	615	1	crs	PRODUCT
taxlaw-9798	615	2	9	CARDINAL
taxlaw-9798	615	3	2.2	CARDINAL
taxlaw-9798	617	1	crs	PRODUCT
taxlaw-9798	617	2	9	CARDINAL
taxlaw-9798	617	3	2.1	CARDINAL
taxlaw-9798	617	4	2.4	DATE
taxlaw-9798	617	5	2.6	CARDINAL
taxlaw-9798	617	6	198	CARDINAL
taxlaw-9798	617	7	crs	PRODUCT
taxlaw-9798	617	8	9	CARDINAL
taxlaw-9798	617	9	1.1	CARDINAL
taxlaw-9798	618	1	199	CARDINAL
taxlaw-9798	618	2	crs	PRODUCT
taxlaw-9798	618	3	9	CARDINAL
taxlaw-9798	618	4	1.2	CARDINAL
taxlaw-9798	623	1	200	CARDINAL
taxlaw-9798	623	2	crs	PRODUCT
taxlaw-9798	623	3	9	CARDINAL
taxlaw-9798	623	4	2.1	CARDINAL
taxlaw-9798	624	1	201	CARDINAL
taxlaw-9798	624	2	crs	PRODUCT
taxlaw-9798	624	3	9	CARDINAL
taxlaw-9798	624	4	1.3	CARDINAL
taxlaw-9798	624	5	2022	CARDINAL
taxlaw-9798	624	6	151	CARDINAL
taxlaw-9798	626	1	crs	PRODUCT
taxlaw-9798	627	1	oecd	ORG
taxlaw-9798	627	2	intermediaries.203	ORG
taxlaw-9798	627	3	6	CARDINAL
taxlaw-9798	627	4	crs	ORG
taxlaw-9798	627	5	6	CARDINAL
taxlaw-9798	627	6	one	CARDINAL
taxlaw-9798	627	7	crs	ORG
taxlaw-9798	627	8	crs	PRODUCT
taxlaw-9798	628	1	crs	PRODUCT
taxlaw-9798	629	1	the united kingdom	GPE
taxlaw-9798	629	2	crs	ORG
taxlaw-9798	629	3	the united kingdom	GPE
taxlaw-9798	629	4	6	CARDINAL
taxlaw-9798	629	5	january 2020	DATE
taxlaw-9798	629	6	brexit	PERSON
taxlaw-9798	629	7	6.210	CARDINAL
taxlaw-9798	629	8	december 30 2020	DATE
taxlaw-9798	629	9	uk	GPE
taxlaw-9798	629	10	the united kingdom	GPE
taxlaw-9798	629	11	6	CARDINAL
taxlaw-9798	629	12	crs	ORG
taxlaw-9798	629	13	british	NORP
taxlaw-9798	629	14	6	CARDINAL
taxlaw-9798	629	15	the united kingdom’s	GPE
taxlaw-9798	629	16	202	CARDINAL
taxlaw-9798	629	17	crs	PRODUCT
taxlaw-9798	629	18	9	CARDINAL
taxlaw-9798	629	19	1.4	CARDINAL
taxlaw-9798	630	1	203	CARDINAL
taxlaw-9798	630	2	oecd	ORG
taxlaw-9798	630	3	26	CARDINAL
taxlaw-9798	631	1	204	CARDINAL
taxlaw-9798	631	2	5	CARDINAL
taxlaw-9798	631	3	205	CARDINAL
taxlaw-9798	631	4	9	CARDINAL
taxlaw-9798	631	5	206	CARDINAL
taxlaw-9798	631	6	184	CARDINAL
taxlaw-9798	632	1	208	CARDINAL
taxlaw-9798	632	2	crs	PRODUCT
taxlaw-9798	632	3	9	CARDINAL
taxlaw-9798	633	1	209	CARDINAL
taxlaw-9798	633	2	danish	NORP
taxlaw-9798	633	3	uk	GPE
taxlaw-9798	633	4	dac6	ORG
taxlaw-9798	633	5	oecd	ORG
taxlaw-9798	633	6	brexit	PERSON
taxlaw-9798	633	7	32	CARDINAL
taxlaw-9798	633	8	int’l	NORP
taxlaw-9798	633	9	11	CARDINAL
taxlaw-9798	633	10	2021	CARDINAL
taxlaw-9798	634	1	210	CARDINAL
taxlaw-9798	634	2	eu-uk trade and cooperation	ORG
taxlaw-9798	635	1	383	CARDINAL
taxlaw-9798	635	2	2020	DATE
taxlaw-9798	637	1	212	CARDINAL
taxlaw-9798	637	2	2020	DATE
taxlaw-9798	637	3	2020/25	CARDINAL
taxlaw-9798	637	4	2020/713	CARDINAL
taxlaw-9798	638	1	213	CARDINAL
taxlaw-9798	638	2	supra	PERSON
taxlaw-9798	638	3	209	CARDINAL
taxlaw-9798	638	4	dac6	ORG
taxlaw-9798	638	5	152	CARDINAL
taxlaw-9798	638	6	columbia	ORG
taxlaw-9798	639	1	13:2	CARDINAL
taxlaw-9798	639	2	the united kingdom	GPE
taxlaw-9798	639	3	jersey	GPE
taxlaw-9798	639	4	guernsey	GPE
taxlaw-9798	639	5	crs	ORG
taxlaw-9798	639	6	south africa	GPE
taxlaw-9798	639	7	the united kingdom’s	GPE
taxlaw-9798	639	8	crs	ORG
taxlaw-9798	639	9	crs	PRODUCT
taxlaw-9798	639	10	eu	ORG
taxlaw-9798	640	1	jersey	PERSON
taxlaw-9798	640	2	two	CARDINAL
taxlaw-9798	641	1	first	ORDINAL
taxlaw-9798	641	2	second	ORDINAL
taxlaw-9798	641	3	oecd	ORG
taxlaw-9798	642	1	jersey	GPE
taxlaw-9798	643	1	eu	ORG
taxlaw-9798	644	1	crs	PRODUCT
taxlaw-9798	644	2	british	NORP
taxlaw-9798	644	3	british	NORP
taxlaw-9798	644	4	british	NORP
taxlaw-9798	644	5	the cayman islands	GPE
taxlaw-9798	644	6	bermuda	ORG
taxlaw-9798	644	7	crs	PRODUCT
taxlaw-9798	645	1	crs	PRODUCT
taxlaw-9798	646	1	mdrs	GPE
taxlaw-9798	646	2	recent years	DATE
taxlaw-9798	646	3	europe	LOC
taxlaw-9798	647	1	12	CARDINAL
taxlaw-9798	648	1	oecd	ORG
taxlaw-9798	648	2	6	CARDINAL
taxlaw-9798	649	1	mexican	NORP
taxlaw-9798	649	2	january 1	DATE
taxlaw-9798	649	3	gary ashford	PERSON
taxlaw-9798	649	4	the chartered institute of taxation	ORG
taxlaw-9798	650	1	george bull	PERSON
taxlaw-9798	650	2	uk	GPE
taxlaw-9798	650	3	the singapore of europe	ORG
taxlaw-9798	650	4	rsm	GPE
taxlaw-9798	650	5	jan. 2021	DATE
taxlaw-9798	650	6	boris johnson	PERSON
taxlaw-9798	650	7	britain	GPE
taxlaw-9798	651	1	crs	PRODUCT
taxlaw-9798	652	1	paul f. millen & peter	PERSON
taxlaw-9798	652	2	fifth	ORDINAL
taxlaw-9798	652	3	oecd	ORG
taxlaw-9798	652	4	crs	ORG
taxlaw-9798	652	5	25	CARDINAL
taxlaw-9798	652	6	trusts &	ORG
taxlaw-9798	652	7	422	CARDINAL
taxlaw-9798	652	8	may 2019	DATE
taxlaw-9798	653	1	214	CARDINAL
taxlaw-9798	653	2	crs	ORG
taxlaw-9798	653	3	2020	DATE
taxlaw-9798	653	4	r&o.112/2020	GPE
taxlaw-9798	653	5	sept. 9, 2020	DATE
taxlaw-9798	653	6	2019	DATE
taxlaw-9798	653	7	doc	ORG
taxlaw-9798	655	1	2019/0454	TIME
taxlaw-9798	655	2	dec. 10, 2019	DATE
taxlaw-9798	655	3	2020	DATE
taxlaw-9798	655	4	guernsey	GPE
taxlaw-9798	655	5	2020	DATE
taxlaw-9798	656	1	2	CARDINAL
taxlaw-9798	656	2	mar. 11, 2020	DATE
taxlaw-9798	656	3	guernsey	GPE
taxlaw-9798	657	1	215	CARDINAL
taxlaw-9798	657	2	2021	CARDINAL
taxlaw-9798	657	3	ernst & young	ORG
taxlaw-9798	657	4	south africa	GPE
taxlaw-9798	657	5	oct. 16, 2020	DATE
taxlaw-9798	659	1	216	CARDINAL
taxlaw-9798	659	2	jersey	GPE
taxlaw-9798	659	3	crs	ORG
taxlaw-9798	659	4	sept. 23, 2019	DATE
taxlaw-9798	659	5	2	CARDINAL
taxlaw-9798	659	6	217	CARDINAL
taxlaw-9798	659	7	federación	PERSON
taxlaw-9798	661	1	197	CARDINAL
taxlaw-9798	661	2	mex	ORG
taxlaw-9798	662	1	hereinafter mexico federal fiscal	ORG
taxlaw-9798	663	1	218	CARDINAL
taxlaw-9798	664	1	4838/2020	PERSON
taxlaw-9798	664	2	argentina	GPE
taxlaw-9798	664	3	gazette	GPE
taxlaw-9798	664	4	oct. 20, 2020	DATE
taxlaw-9798	666	1	219	CARDINAL
taxlaw-9798	666	2	mexico federal fiscal code	ORG
taxlaw-9798	666	3	217	CARDINAL
taxlaw-9798	667	1	ernst & young	ORG
taxlaw-9798	667	2	mexico	GPE
taxlaw-9798	667	3	mar. 20, 2020	DATE
taxlaw-9798	668	1	2022	CARDINAL
taxlaw-9798	668	2	153	CARDINAL
taxlaw-9798	668	3	oecd	ORG
taxlaw-9798	668	4	12	CARDINAL
taxlaw-9798	668	5	6	CARDINAL
taxlaw-9798	668	6	crs	PRODUCT
taxlaw-9798	668	7	mexican	NORP
taxlaw-9798	668	8	mdrs	PERSON
taxlaw-9798	668	9	mexico	GPE
taxlaw-9798	668	10	mexico	GPE
taxlaw-9798	668	11	one	CARDINAL
taxlaw-9798	668	12	fourteen	CARDINAL
taxlaw-9798	668	13	6	CARDINAL
taxlaw-9798	668	14	12	CARDINAL
taxlaw-9798	668	15	one	CARDINAL
taxlaw-9798	668	16	crs	ORG
taxlaw-9798	668	17	argentina	GPE
taxlaw-9798	668	18	mdrs	PERSON
taxlaw-9798	668	19	october 2020	DATE
taxlaw-9798	668	20	12	CARDINAL
taxlaw-9798	669	1	mexico	GPE
taxlaw-9798	670	1	6	CARDINAL
taxlaw-9798	670	2	eu	ORG
taxlaw-9798	670	3	crs	PRODUCT
taxlaw-9798	670	4	mexico	GPE
taxlaw-9798	670	5	argentina	GPE
taxlaw-9798	671	1	third	ORDINAL
taxlaw-9798	672	1	mdrs	PERSON
taxlaw-9798	673	1	the 1980s	DATE
taxlaw-9798	674	1	three	CARDINAL
taxlaw-9798	675	1	first	ORDINAL
taxlaw-9798	675	2	mdrs	PERSON
taxlaw-9798	676	1	second	ORDINAL
taxlaw-9798	676	2	220	CARDINAL
taxlaw-9798	676	3	mexico	GPE
taxlaw-9798	676	4	the european union	ORG
taxlaw-9798	676	5	mexico	GPE
taxlaw-9798	676	6	bloomberg	ORG
taxlaw-9798	676	7	oct. 2020	DATE
taxlaw-9798	677	1	221	CARDINAL
taxlaw-9798	677	2	217	CARDINAL
taxlaw-9798	678	1	199	CARDINAL
taxlaw-9798	678	2	223	CARDINAL
taxlaw-9798	678	3	220	CARDINAL
taxlaw-9798	679	1	224	CARDINAL
taxlaw-9798	679	2	mexico federal fiscal code	ORG
taxlaw-9798	679	3	217	CARDINAL
taxlaw-9798	680	1	199	CARDINAL
taxlaw-9798	680	2	225	CARDINAL
taxlaw-9798	681	1	200	CARDINAL
taxlaw-9798	682	1	226	CARDINAL
taxlaw-9798	682	2	pricewaterhousecoopers	GPE
taxlaw-9798	682	3	argentina	GPE
taxlaw-9798	682	4	oct. 27, 2020	DATE
taxlaw-9798	683	1	4838/2020	PERSON
taxlaw-9798	683	2	218	CARDINAL
taxlaw-9798	684	1	6	CARDINAL
taxlaw-9798	684	2	227	CARDINAL
taxlaw-9798	685	1	4838/2020	PERSON
taxlaw-9798	685	2	218	CARDINAL
taxlaw-9798	686	1	3	CARDINAL
taxlaw-9798	687	1	228	CARDINAL
taxlaw-9798	689	1	11	CARDINAL
taxlaw-9798	689	2	154	CARDINAL
taxlaw-9798	690	1	13:2	CARDINAL
taxlaw-9798	692	1	mdrs	PERSON
taxlaw-9798	694	1	the 1980s	DATE
taxlaw-9798	694	2	mdrs	PERSON
taxlaw-9798	695	1	mdrs	PERSON
taxlaw-9798	695	2	the united states	GPE
taxlaw-9798	695	3	canada	GPE
taxlaw-9798	695	4	mdrs	PERSON
taxlaw-9798	696	1	the early 2000s	DATE
taxlaw-9798	696	2	each year	DATE
taxlaw-9798	697	1	the early 2000s	DATE
taxlaw-9798	697	2	6.236	CARDINAL
taxlaw-9798	697	3	6	CARDINAL
taxlaw-9798	697	4	crs	PRODUCT
taxlaw-9798	698	1	crs	ORG
taxlaw-9798	698	2	230	CARDINAL
taxlaw-9798	699	1	the u.s. congress	ORG
taxlaw-9798	699	2	supra	PERSON
taxlaw-9798	699	3	42	CARDINAL
taxlaw-9798	699	4	5	CARDINAL
taxlaw-9798	699	5	231	CARDINAL
taxlaw-9798	699	6	supra	PERSON
taxlaw-9798	699	7	58	DATE
taxlaw-9798	699	8	72	DATE
taxlaw-9798	700	1	232	CARDINAL
taxlaw-9798	700	2	i. 233	PERSON
taxlaw-9798	700	3	234	CARDINAL
taxlaw-9798	700	4	joshua d. blank	PERSON
taxlaw-9798	700	5	56	CARDINAL
taxlaw-9798	700	6	ucla l. rev	PERSON
taxlaw-9798	700	7	1629	CARDINAL
taxlaw-9798	700	8	1677	DATE
taxlaw-9798	700	9	2008	DATE
taxlaw-9798	700	10	irs	ORG
taxlaw-9798	701	1	235	CARDINAL
taxlaw-9798	701	2	the united states	GPE
taxlaw-9798	701	3	36	CARDINAL
taxlaw-9798	701	4	2021	CARDINAL
taxlaw-9798	701	5	only 23	CARDINAL
taxlaw-9798	701	6	2003	DATE
taxlaw-9798	702	1	13	CARDINAL
taxlaw-9798	702	2	2003	DATE
taxlaw-9798	704	1	236	CARDINAL
taxlaw-9798	704	2	supra	PERSON
taxlaw-9798	704	3	173	CARDINAL
taxlaw-9798	704	4	15	CARDINAL
taxlaw-9798	705	1	2022	CARDINAL
taxlaw-9798	705	2	155	CARDINAL
taxlaw-9798	705	3	crs	PRODUCT
taxlaw-9798	705	4	crs	ORG
taxlaw-9798	705	5	mdrs	PERSON
taxlaw-9798	706	1	the past four decades	DATE
taxlaw-9798	707	1	mdrs	PERSON
taxlaw-9798	708	1	12	CARDINAL
taxlaw-9798	709	1	6	CARDINAL
taxlaw-9798	709	2	crs	PRODUCT
taxlaw-9798	709	3	12	CARDINAL
taxlaw-9798	709	4	mdrs	PERSON
taxlaw-9798	710	1	the early 2000s	DATE
taxlaw-9798	710	2	u.s.	GPE
taxlaw-9798	710	3	238	CARDINAL
taxlaw-9798	710	4	239	CARDINAL
taxlaw-9798	710	5	christophe j. waerzeggers & cory hillier	PERSON
taxlaw-9798	710	6	2016	CARDINAL
taxlaw-9798	711	1	louis kaplow	PERSON
taxlaw-9798	711	2	42	CARDINAL
taxlaw-9798	711	3	duke l. j. 557-629	PERSON
taxlaw-9798	711	4	1992	DATE
taxlaw-9798	711	5	eric a. posner	PERSON
taxlaw-9798	711	6	21	CARDINAL
taxlaw-9798	712	1	j. l. & pub	ORG
taxlaw-9798	712	2	101 (1997	DATE
taxlaw-9798	713	1	240	CARDINAL
taxlaw-9798	713	2	supra	PERSON
taxlaw-9798	713	3	166	CARDINAL
taxlaw-9798	713	4	177	CARDINAL
taxlaw-9798	713	5	241	CARDINAL
taxlaw-9798	714	1	241	CARDINAL
taxlaw-9798	715	1	crs	PRODUCT
taxlaw-9798	715	2	crs	ORG
taxlaw-9798	715	3	crs	ORG
taxlaw-9798	715	4	crs	ORG
taxlaw-9798	715	5	one	CARDINAL
taxlaw-9798	715	6	crs	ORG
taxlaw-9798	715	7	crs	PRODUCT
taxlaw-9798	716	1	crs mdrs	PERSON
taxlaw-9798	716	2	9	CARDINAL
taxlaw-9798	716	3	24	CARDINAL
taxlaw-9798	717	1	242	CARDINAL
taxlaw-9798	717	2	33	CARDINAL
taxlaw-9798	718	1	243	CARDINAL
taxlaw-9798	718	2	supra	PERSON
taxlaw-9798	718	3	33	DATE
taxlaw-9798	718	4	191	CARDINAL
taxlaw-9798	719	1	244	CARDINAL
taxlaw-9798	719	2	12	CARDINAL
taxlaw-9798	719	3	22	CARDINAL
taxlaw-9798	720	1	245	CARDINAL
taxlaw-9798	720	2	156	CARDINAL
taxlaw-9798	721	1	13:2	CARDINAL
taxlaw-9798	721	2	6	CARDINAL
taxlaw-9798	723	1	246	CARDINAL
taxlaw-9798	724	1	supra	PERSON
taxlaw-9798	724	2	96	CARDINAL
taxlaw-9798	725	1	247	CARDINAL
taxlaw-9798	725	2	ii.a	DATE
taxlaw-9798	725	3	supra	PERSON
taxlaw-9798	726	1	248	CARDINAL
taxlaw-9798	726	2	169	CARDINAL
taxlaw-9798	727	1	249	CARDINAL
taxlaw-9798	727	2	251	CARDINAL
taxlaw-9798	727	3	7	CARDINAL
taxlaw-9798	730	1	252	CARDINAL
taxlaw-9798	730	2	234	CARDINAL
taxlaw-9798	730	3	1641	CARDINAL
taxlaw-9798	730	4	irs	ORG
taxlaw-9798	731	1	irs	ORG
taxlaw-9798	732	1	irs	ORG
taxlaw-9798	733	1	253	CARDINAL
taxlaw-9798	733	2	12	CARDINAL
taxlaw-9798	733	3	22	CARDINAL
taxlaw-9798	733	4	27	CARDINAL
taxlaw-9798	733	5	254	CARDINAL
taxlaw-9798	733	6	prem sikka & hugh willmott	ORG
taxlaw-9798	733	7	9	CARDINAL
taxlaw-9798	734	1	int’l	NORP
taxlaw-9798	735	1	415	CARDINAL
taxlaw-9798	735	2	431	CARDINAL
taxlaw-9798	735	3	2013	DATE
taxlaw-9798	735	4	james s. henry	PERSON
taxlaw-9798	736	1	2012	DATE
taxlaw-9798	736	2	nicholas j. lord	PERSON
taxlaw-9798	736	3	liz j. campbell & karin van wingerde	PERSON
taxlaw-9798	736	4	59	CARDINAL
taxlaw-9798	737	1	j.	PERSON
taxlaw-9798	737	2	1217	CARDINAL
taxlaw-9798	737	3	2019	DATE
taxlaw-9798	738	1	kai a. conrad	PERSON
taxlaw-9798	738	2	123	CARDINAL
taxlaw-9798	739	1	j. econ	PERSON
taxlaw-9798	740	1	267 (	CARDINAL
taxlaw-9798	740	2	2019	DATE
taxlaw-9798	741	1	2022	CARDINAL
taxlaw-9798	741	2	157	CARDINAL
taxlaw-9798	742	1	third	ORDINAL
taxlaw-9798	743	1	recent years	DATE
taxlaw-9798	743	2	third	ORDINAL
taxlaw-9798	743	3	third	ORDINAL
taxlaw-9798	743	4	third	ORDINAL
taxlaw-9798	743	5	first	ORDINAL
taxlaw-9798	744	1	257	CARDINAL
taxlaw-9798	746	1	the united kingdom	GPE
taxlaw-9798	746	2	oecd	ORG
taxlaw-9798	746	3	255	CARDINAL
taxlaw-9798	746	4	paul carrillo	PERSON
taxlaw-9798	746	5	dina pomeranz &	ORG
taxlaw-9798	746	6	monica singhal	PERSON
taxlaw-9798	746	7	9	CARDINAL
taxlaw-9798	748	1	j.	PERSON
taxlaw-9798	749	1	144	CARDINAL
taxlaw-9798	749	2	2017	CARDINAL
taxlaw-9798	749	3	144	CARDINAL
taxlaw-9798	749	4	leandra lederman	PERSON
taxlaw-9798	749	5	third	ORDINAL
taxlaw-9798	749	6	60	CARDINAL
taxlaw-9798	750	1	l. rev	PERSON
taxlaw-9798	750	2	695	CARDINAL
taxlaw-9798	750	3	2007	DATE
taxlaw-9798	750	4	third	ORDINAL
taxlaw-9798	750	5	bibek adhikari	PERSON
taxlaw-9798	750	6	james alm & timothy f. harris	PERSON
taxlaw-9798	750	7	110	CARDINAL
taxlaw-9798	751	1	162	CARDINAL
taxlaw-9798	751	2	2020	DATE
taxlaw-9798	751	3	third	ORDINAL
taxlaw-9798	751	4	james alm	PERSON
taxlaw-9798	751	5	john a. deskins	PERSON
taxlaw-9798	751	6	michael mckee	PERSON
taxlaw-9798	751	7	third	ORDINAL
taxlaw-9798	751	8	andrew young sch	PERSON
taxlaw-9798	753	1	06-35	CARDINAL
taxlaw-9798	753	2	henrik jacobsen kleven	PERSON
taxlaw-9798	754	1	denmark	GPE
taxlaw-9798	754	2	79	CARDINAL
taxlaw-9798	754	3	651	CARDINAL
taxlaw-9798	754	4	2011	DATE
taxlaw-9798	754	5	dina pomeranz	PERSON
taxlaw-9798	754	6	105	CARDINAL
taxlaw-9798	756	1	rev	PERSON
taxlaw-9798	756	2	2539	CARDINAL
taxlaw-9798	756	3	2015	DATE
taxlaw-9798	756	4	james alm	PERSON
taxlaw-9798	756	5	tul.	ORG
taxlaw-9798	757	1	july 2012	DATE
taxlaw-9798	758	1	256	CARDINAL
taxlaw-9798	758	2	12	CARDINAL
taxlaw-9798	758	3	22	CARDINAL
taxlaw-9798	758	4	22	CARDINAL
taxlaw-9798	758	5	mark d. phillips	PERSON
taxlaw-9798	758	6	u.s.	GPE
taxlaw-9798	758	7	67	CARDINAL
taxlaw-9798	758	8	2014	DATE
taxlaw-9798	758	9	third	ORDINAL
taxlaw-9798	759	1	257	CARDINAL
taxlaw-9798	759	2	12	CARDINAL
taxlaw-9798	759	3	22	CARDINAL
taxlaw-9798	759	4	27	CARDINAL
taxlaw-9798	759	5	leandra lederman	PERSON
taxlaw-9798	759	6	78	CARDINAL
taxlaw-9798	759	7	fordham l. rev	PERSON
taxlaw-9798	759	8	1733	DATE
taxlaw-9798	759	9	173839	DATE
taxlaw-9798	759	10	2010	DATE
taxlaw-9798	759	11	2005	DATE
taxlaw-9798	759	12	byu l. rev	PERSON
taxlaw-9798	759	13	1515	CARDINAL
taxlaw-9798	759	14	1542-43	CARDINAL
taxlaw-9798	759	15	henrik jacobsen kleven	PERSON
taxlaw-9798	759	16	claus thustrup kreiner &	ORG
taxlaw-9798	759	17	emmanuel saez	PERSON
taxlaw-9798	760	1	83	CARDINAL
taxlaw-9798	760	2	219	CARDINAL
taxlaw-9798	760	3	2016	CARDINAL
taxlaw-9798	761	1	258	CARDINAL
taxlaw-9798	761	2	united kingdom’s	GPE
taxlaw-9798	761	3	2	CARDINAL
taxlaw-9798	761	4	2017	CARDINAL
taxlaw-9798	761	5	16	CARDINAL
taxlaw-9798	763	1	259	CARDINAL
taxlaw-9798	763	2	oecd	ORG
taxlaw-9798	763	3	2008	DATE
taxlaw-9798	764	1	158	CARDINAL
taxlaw-9798	765	1	13:2	CARDINAL
taxlaw-9798	765	2	eu	ORG
taxlaw-9798	766	1	eu	ORG
taxlaw-9798	766	2	july 2016	DATE
taxlaw-9798	766	3	european	NORP
taxlaw-9798	766	4	one	CARDINAL
taxlaw-9798	766	5	the european union	ORG
taxlaw-9798	766	6	the european council	ORG
taxlaw-9798	766	7	eu	ORG
taxlaw-9798	766	8	panama	GPE
taxlaw-9798	766	9	april 2016	DATE
taxlaw-9798	766	10	panama	GPE
taxlaw-9798	767	1	canada	GPE
taxlaw-9798	767	2	south africa	GPE
taxlaw-9798	767	3	the united kingdom	GPE
taxlaw-9798	767	4	united states	GPE
taxlaw-9798	767	5	four	CARDINAL
taxlaw-9798	771	1	19	DATE
taxlaw-9798	772	1	seoul	GPE
taxlaw-9798	772	2	39	CARDINAL
taxlaw-9798	773	1	oecd	ORG
taxlaw-9798	773	2	seoul	GPE
taxlaw-9798	773	3	4	CARDINAL
taxlaw-9798	773	4	sept. 2006	DATE
taxlaw-9798	774	1	oecd	ORG
taxlaw-9798	774	2	165	CARDINAL
taxlaw-9798	774	3	oecd	ORG
taxlaw-9798	774	4	2021	CARDINAL
taxlaw-9798	775	1	mdrs	PERSON
taxlaw-9798	775	2	one	CARDINAL
taxlaw-9798	776	1	crs	PRODUCT
taxlaw-9798	776	2	6	CARDINAL
taxlaw-9798	776	3	12	CARDINAL
taxlaw-9798	777	1	260	CARDINAL
taxlaw-9798	777	2	european commission	ORG
taxlaw-9798	777	3	197	CARDINAL
taxlaw-9798	777	4	5	CARDINAL
taxlaw-9798	777	5	261	CARDINAL
taxlaw-9798	777	6	european	NORP
taxlaw-9798	777	7	2016/2038(ini	CARDINAL
taxlaw-9798	777	8	july 6,	DATE
taxlaw-9798	777	9	2016	DATE
taxlaw-9798	777	10	eu	ORG
taxlaw-9798	778	1	262	CARDINAL
taxlaw-9798	778	2	the european union	ORG
taxlaw-9798	778	3	9452/16	CARDINAL
taxlaw-9798	778	4	2016	CARDINAL
taxlaw-9798	779	1	263	CARDINAL
taxlaw-9798	779	2	european commission	ORG
taxlaw-9798	779	3	197	CARDINAL
taxlaw-9798	779	4	5	CARDINAL
taxlaw-9798	779	5	264	CARDINAL
taxlaw-9798	779	6	159 2008	DATE
taxlaw-9798	779	7	european	NORP
taxlaw-9798	779	8	eu	ORG
taxlaw-9798	780	1	one	CARDINAL
taxlaw-9798	781	1	mdrs	PERSON
taxlaw-9798	782	1	mdrs	PERSON
taxlaw-9798	783	1	first	ORDINAL
taxlaw-9798	784	1	the 1980s	DATE
taxlaw-9798	784	2	the 2000s	DATE
taxlaw-9798	784	3	early 2010s.266	CARDINAL
taxlaw-9798	784	4	mdrs	GPE
taxlaw-9798	784	5	oecd	ORG
taxlaw-9798	785	1	oecd	ORG
taxlaw-9798	785	2	12	CARDINAL
taxlaw-9798	785	3	2015	DATE
taxlaw-9798	785	4	eu	ORG
taxlaw-9798	785	5	27	CARDINAL
taxlaw-9798	785	6	oecd	ORG
taxlaw-9798	785	7	crs	PRODUCT
taxlaw-9798	785	8	more than one	CARDINAL
taxlaw-9798	785	9	the years	DATE
taxlaw-9798	785	10	first	ORDINAL
taxlaw-9798	785	11	1980s.270	CARDINAL
taxlaw-9798	785	12	crs	ORG
taxlaw-9798	785	13	mdrs	PERSON
taxlaw-9798	786	1	first	ORDINAL
taxlaw-9798	786	2	crs	PRODUCT
taxlaw-9798	786	3	265	CARDINAL
taxlaw-9798	786	4	sigrid j.c. hemels	PERSON
taxlaw-9798	786	5	european union	ORG
taxlaw-9798	786	6	67	CARDINAL
taxlaw-9798	787	1	rev	PERSON
taxlaw-9798	787	2	85	DATE
taxlaw-9798	787	3	july 2018	DATE
taxlaw-9798	787	4	european	NORP
taxlaw-9798	787	5	dec. 6, 2012	DATE
taxlaw-9798	788	1	266	CARDINAL
taxlaw-9798	789	1	267	CARDINAL
taxlaw-9798	789	2	268	CARDINAL
taxlaw-9798	789	3	269	CARDINAL
taxlaw-9798	789	4	12	CARDINAL
taxlaw-9798	789	5	22	CARDINAL
taxlaw-9798	789	6	3	CARDINAL
taxlaw-9798	789	7	european commission	ORG
taxlaw-9798	789	8	197	CARDINAL
taxlaw-9798	789	9	4	CARDINAL
taxlaw-9798	789	10	u.s.	GPE
taxlaw-9798	789	11	gov’t accountability office	ORG
taxlaw-9798	789	12	99	CARDINAL
taxlaw-9798	789	13	9	CARDINAL
taxlaw-9798	790	1	270	CARDINAL
taxlaw-9798	790	2	12	CARDINAL
taxlaw-9798	790	3	22	CARDINAL
taxlaw-9798	790	4	3	CARDINAL
taxlaw-9798	790	5	european commission	ORG
taxlaw-9798	790	6	197	CARDINAL
taxlaw-9798	790	7	4	CARDINAL
taxlaw-9798	790	8	u.s.	GPE
taxlaw-9798	790	9	gov’t accountability office	ORG
taxlaw-9798	790	10	99	CARDINAL
taxlaw-9798	790	11	9	CARDINAL
taxlaw-9798	790	12	271	CARDINAL
taxlaw-9798	790	13	mason	ORG
taxlaw-9798	790	14	11	CARDINAL
taxlaw-9798	790	15	355-67	CARDINAL
taxlaw-9798	790	16	2008	DATE
taxlaw-9798	791	1	272	CARDINAL
taxlaw-9798	791	2	160	CARDINAL
taxlaw-9798	791	3	columbia	ORG
taxlaw-9798	791	4	13:2	CARDINAL
taxlaw-9798	791	5	mdrs	PERSON
taxlaw-9798	791	6	crs	ORG
taxlaw-9798	791	7	crs	ORG
taxlaw-9798	792	1	mexico	GPE
taxlaw-9798	792	2	argentina	GPE
taxlaw-9798	792	3	mdrs	GPE
taxlaw-9798	793	1	second	ORDINAL
taxlaw-9798	794	1	6	CARDINAL
taxlaw-9798	794	2	eu	ORG
taxlaw-9798	794	3	6	CARDINAL
taxlaw-9798	794	4	crs	PRODUCT
taxlaw-9798	794	5	crs	PRODUCT
taxlaw-9798	795	1	third	ORDINAL
taxlaw-9798	796	1	spain	GPE
taxlaw-9798	796	2	germany	GPE
taxlaw-9798	796	3	spain	GPE
taxlaw-9798	796	4	germany	GPE
taxlaw-9798	797	1	crs	PRODUCT
taxlaw-9798	797	2	only one	CARDINAL
taxlaw-9798	798	1	273	CARDINAL
taxlaw-9798	798	2	181	CARDINAL
taxlaw-9798	798	3	274	CARDINAL
taxlaw-9798	799	1	275	CARDINAL
taxlaw-9798	799	2	276	CARDINAL
taxlaw-9798	799	3	277	CARDINAL
taxlaw-9798	799	4	170	CARDINAL
taxlaw-9798	799	5	6	CARDINAL
taxlaw-9798	799	6	1(1	CARDINAL
taxlaw-9798	800	1	278	CARDINAL
taxlaw-9798	800	2	6	CARDINAL
taxlaw-9798	800	3	9	CARDINAL
taxlaw-9798	801	1	1(2	CARDINAL
taxlaw-9798	802	1	280	CARDINAL
taxlaw-9798	802	2	crs	PRODUCT
taxlaw-9798	802	3	9	CARDINAL
taxlaw-9798	802	4	2.1	CARDINAL
taxlaw-9798	802	5	281	CARDINAL
taxlaw-9798	802	6	european commission	ORG
taxlaw-9798	802	7	197	CARDINAL
taxlaw-9798	802	8	4	CARDINAL
taxlaw-9798	802	9	282	CARDINAL
taxlaw-9798	802	10	6	CARDINAL
taxlaw-9798	802	11	6	CARDINAL
taxlaw-9798	802	12	9	CARDINAL
taxlaw-9798	803	1	1	CARDINAL
taxlaw-9798	803	2	crs	PRODUCT
taxlaw-9798	803	3	oecd	ORG
taxlaw-9798	803	4	supra	PERSON
taxlaw-9798	803	5	26	CARDINAL
taxlaw-9798	803	6	203	CARDINAL
taxlaw-9798	804	1	283	CARDINAL
taxlaw-9798	804	2	crs	ORG
taxlaw-9798	804	3	crs	PRODUCT
taxlaw-9798	804	4	crs	PRODUCT
taxlaw-9798	805	1	2022	CARDINAL
taxlaw-9798	805	2	161	CARDINAL
taxlaw-9798	805	3	ruth mason	PERSON
taxlaw-9798	805	4	oecd	ORG
taxlaw-9798	805	5	mdrs	GPE
taxlaw-9798	806	1	mdrs	PERSON
taxlaw-9798	806	2	oecd	ORG
taxlaw-9798	806	3	eu	ORG
taxlaw-9798	807	1	crs	ORG
taxlaw-9798	807	2	mdrs mdrs	PERSON
taxlaw-9798	807	3	the past four decades	DATE
taxlaw-9798	807	4	the past six years	DATE
taxlaw-9798	809	1	mdrs	PERSON
taxlaw-9798	810	1	mdrs	PERSON
taxlaw-9798	811	1	one	CARDINAL
taxlaw-9798	811	2	oecd	ORG
taxlaw-9798	812	1	crs	PRODUCT
taxlaw-9798	812	2	oecd	ORG
taxlaw-9798	812	3	crs	ORG
taxlaw-9798	813	1	crs	ORG
taxlaw-9798	813	2	crs	ORG
taxlaw-9798	814	1	oecd	ORG
taxlaw-9798	814	2	crs	ORG
taxlaw-9798	814	3	crs	PRODUCT
taxlaw-9798	814	4	crs	ORG
taxlaw-9798	815	1	crs	PRODUCT
taxlaw-9798	816	1	eu	ORG
taxlaw-9798	816	2	the united kingdom	GPE
taxlaw-9798	816	3	jersey	GPE
taxlaw-9798	816	4	guernsey	GPE
taxlaw-9798	816	5	crs	PRODUCT
taxlaw-9798	816	6	eu	ORG
taxlaw-9798	816	7	eu	ORG
taxlaw-9798	816	8	284	CARDINAL
taxlaw-9798	816	9	mason	ORG
taxlaw-9798	816	10	11	CARDINAL
taxlaw-9798	816	11	285	CARDINAL
taxlaw-9798	816	12	crs	ORG
taxlaw-9798	816	13	crs	ORG
taxlaw-9798	816	14	191	CARDINAL
taxlaw-9798	816	15	elisa casi	PERSON
taxlaw-9798	816	16	christoph spengel & barbara m.b. stage, cross	ORG
taxlaw-9798	817	1	190	CARDINAL
taxlaw-9798	817	2	j. pub	ORG
taxlaw-9798	819	1	2020	DATE
taxlaw-9798	819	2	michelle hanlon	PERSON
taxlaw-9798	819	3	72	CARDINAL
taxlaw-9798	820	1	int’l tax’n	NORP
taxlaw-9798	820	2	2018	DATE
taxlaw-9798	820	3	anjana haines	PERSON
taxlaw-9798	820	4	int’l	NORP
taxlaw-9798	820	5	2017	CARDINAL
taxlaw-9798	821	1	287	CARDINAL
taxlaw-9798	821	2	crs	ORG
taxlaw-9798	821	3	191	CARDINAL
taxlaw-9798	821	4	61	CARDINAL
taxlaw-9798	821	5	288	CARDINAL
taxlaw-9798	821	6	leigh-alexandra basha	ORG
taxlaw-9798	821	7	25	CARDINAL
taxlaw-9798	821	8	138	CARDINAL
taxlaw-9798	821	9	146	CARDINAL
taxlaw-9798	821	10	feb. 2019	DATE
taxlaw-9798	822	1	289	CARDINAL
taxlaw-9798	822	2	162	CARDINAL
taxlaw-9798	823	1	13:2	CARDINAL
taxlaw-9798	823	2	crs	ORG
taxlaw-9798	824	1	eu	ORG
taxlaw-9798	824	2	eu	ORG
taxlaw-9798	824	3	crs	ORG
taxlaw-9798	824	4	6.290	CARDINAL
taxlaw-9798	824	5	oecd	ORG
taxlaw-9798	824	6	eu	ORG
taxlaw-9798	825	1	mexico	GPE
taxlaw-9798	825	2	argentina	GPE
taxlaw-9798	825	3	australia	GPE
taxlaw-9798	825	4	japan	GPE
taxlaw-9798	825	5	the united states	GPE
taxlaw-9798	825	6	canada	GPE
taxlaw-9798	825	7	second	ORDINAL
taxlaw-9798	826	1	the united states	GPE
taxlaw-9798	826	2	the united states	GPE
taxlaw-9798	826	3	crs	ORG
taxlaw-9798	826	4	mdrs	GPE
taxlaw-9798	826	5	decades	DATE
taxlaw-9798	826	6	the united states	GPE
taxlaw-9798	826	7	mdrs	GPE
taxlaw-9798	827	1	canada	GPE
taxlaw-9798	827	2	12.294	CARDINAL
taxlaw-9798	829	1	eu	ORG
taxlaw-9798	830	1	2016	CARDINAL
taxlaw-9798	831	1	461	CARDINAL
taxlaw-9798	831	2	2	CARDINAL
taxlaw-9798	832	1	eu	ORG
taxlaw-9798	832	2	giuseppe melis & alessio persiani	ORG
taxlaw-9798	832	3	eu	ORG
taxlaw-9798	832	4	ec	ORG
taxlaw-9798	832	5	2019-5	CARDINAL
taxlaw-9798	832	6	2019	DATE
taxlaw-9798	834	1	the european union	ORG
taxlaw-9798	834	2	int’l tax & pub	ORG
taxlaw-9798	836	1	27	CARDINAL
taxlaw-9798	836	2	2020	DATE
taxlaw-9798	837	1	290	CARDINAL
taxlaw-9798	837	2	european council	ORG
taxlaw-9798	837	3	eu	ORG
taxlaw-9798	837	4	oct. 7	DATE
taxlaw-9798	837	5	2021	DATE
taxlaw-9798	839	1	291	CARDINAL
taxlaw-9798	839	2	2016-17	CARDINAL
taxlaw-9798	839	3	australian	NORP
taxlaw-9798	839	4	may 2016	DATE
taxlaw-9798	839	5	11	CARDINAL
taxlaw-9798	839	6	december 2019	DATE
taxlaw-9798	839	7	dec. 17,	DATE
taxlaw-9798	839	8	2019	DATE
taxlaw-9798	840	1	australia	GPE
taxlaw-9798	840	2	oguttu & kayis-kumar	ORG
taxlaw-9798	840	3	supra	PERSON
taxlaw-9798	840	4	80	CARDINAL
taxlaw-9798	840	5	annet wanyana oguttu & ann kayis-kumar	ORG
taxlaw-9798	840	6	australia	GPE
taxlaw-9798	840	7	2	CARDINAL
taxlaw-9798	840	8	the united kingdom	GPE
taxlaw-9798	840	9	south africa	GPE
taxlaw-9798	840	10	17	CARDINAL
taxlaw-9798	841	1	233	CARDINAL
taxlaw-9798	841	2	2020	DATE
taxlaw-9798	841	3	irma johanna mosquera valderrama	PERSON
taxlaw-9798	841	4	oecd	ORG
taxlaw-9798	841	5	south america	LOC
taxlaw-9798	841	6	africa	LOC
taxlaw-9798	841	7	43	CARDINAL
taxlaw-9798	841	8	615	CARDINAL
taxlaw-9798	841	9	2015	CARDINAL
taxlaw-9798	842	1	292	CARDINAL
taxlaw-9798	842	2	eu-us	ORG
taxlaw-9798	842	3	parl	PERSON
taxlaw-9798	844	1	18	CARDINAL
taxlaw-9798	846	1	293	CARDINAL
taxlaw-9798	846	2	crs	ORG
taxlaw-9798	846	3	rachel e. brinson	PERSON
taxlaw-9798	846	4	the united states	GPE
taxlaw-9798	846	5	switzerland	GPE
taxlaw-9798	846	6	the united states'	GPE
taxlaw-9798	846	7	oecd	ORG
taxlaw-9798	846	8	23	CARDINAL
taxlaw-9798	846	9	n.c.	GPE
taxlaw-9798	847	1	231	CARDINAL
taxlaw-9798	847	2	2019	DATE
taxlaw-9798	847	3	basha	ORG
taxlaw-9798	847	4	supra	PERSON
taxlaw-9798	847	5	288	CARDINAL
taxlaw-9798	848	1	294	CARDINAL
taxlaw-9798	848	2	peter clark & josephine chuk	ORG
taxlaw-9798	848	3	canada	GPE
taxlaw-9798	848	4	2021	CARDINAL
taxlaw-9798	848	5	june 11	DATE
taxlaw-9798	848	6	2021	CARDINAL
taxlaw-9798	849	1	2022	CARDINAL
taxlaw-9798	849	2	163	CARDINAL
taxlaw-9798	850	1	6	CARDINAL
taxlaw-9798	850	2	crs mdrs	PRODUCT
taxlaw-9798	850	3	mdrs	PERSON
taxlaw-9798	851	1	each year	DATE
taxlaw-9798	852	1	mdrs	PERSON
taxlaw-9798	852	2	crs	PRODUCT
taxlaw-9798	853	1	the next few years	DATE
taxlaw-9798	855	1	mdrs	PERSON
taxlaw-9798	855	2	mdrs	PERSON
taxlaw-9798	857	1	295	CARDINAL
taxlaw-9798	857	2	12	CARDINAL
taxlaw-9798	857	3	the past six years	DATE
taxlaw-9798	858	1	first	ORDINAL
taxlaw-9798	858	2	1980s	DATE
taxlaw-9798	858	3	a. united	PERSON
taxlaw-9798	858	4	b. canada ii	ORG
taxlaw-9798	859	1	second	ORDINAL
taxlaw-9798	859	2	early 2010s	DATE
taxlaw-9798	859	3	a. united	PERSON
taxlaw-9798	859	4	b. united kingdom	GPE
taxlaw-9798	859	5	third	ORDINAL
taxlaw-9798	859	6	2015	CARDINAL
taxlaw-9798	859	7	a. dac	PERSON
taxlaw-9798	859	8	6	CARDINAL
taxlaw-9798	859	9	b. crs	PRODUCT
taxlaw-9798	859	10	mdrs c.	PERSON
taxlaw-9798	859	11	mdrs a. expansion	PERSON
taxlaw-9798	859	12	mdrs	PERSON
taxlaw-9798	859	13	mdrs	PERSON