id	sid	tid	token	lemma	pos
taxlaw-11799	1	1	shaping	shape	VERB
taxlaw-11799	1	2	the	the	DET
taxlaw-11799	1	3	future	future	NOUN
taxlaw-11799	1	4	of	of	ADP
taxlaw-11799	1	5	transnational	transnational	ADJ
taxlaw-11799	1	6	tax	tax	NOUN
taxlaw-11799	1	7	dispute	dispute	NOUN
taxlaw-11799	1	8	settlement	settlement	NOUN
taxlaw-11799	1	9	:	:	PUNCT
taxlaw-11799	1	10	the	the	DET
taxlaw-11799	1	11	path	path	NOUN
taxlaw-11799	1	12	to	to	ADP
taxlaw-11799	1	13	mediation	mediation	PROPN
taxlaw-11799	1	14	julien	julien	PROPN
taxlaw-11799	1	15	chaisse	chaisse	PROPN
taxlaw-11799	1	16	&	&	CCONJ
taxlaw-11799	1	17	xueliang	xueliang	PROPN
taxlaw-11799	2	1	ji	ji	PROPN
taxlaw-11799	2	2	*	*	PROPN
taxlaw-11799	2	3	abstract	abstract	ADJ
taxlaw-11799	2	4	the	the	DET
taxlaw-11799	2	5	underlying	underlie	VERB
taxlaw-11799	2	6	objective	objective	NOUN
taxlaw-11799	2	7	of	of	ADP
taxlaw-11799	2	8	the	the	DET
taxlaw-11799	2	9	article	article	NOUN
taxlaw-11799	2	10	is	be	AUX
taxlaw-11799	2	11	to	to	PART
taxlaw-11799	2	12	impart	impart	VERB
taxlaw-11799	2	13	an	an	DET
taxlaw-11799	2	14	insightful	insightful	ADJ
taxlaw-11799	2	15	comprehension	comprehension	NOUN
taxlaw-11799	2	16	of	of	ADP
taxlaw-11799	2	17	mediation	mediation	NOUN
taxlaw-11799	2	18	and	and	CCONJ
taxlaw-11799	2	19	its	its	PRON
taxlaw-11799	2	20	efficacy	efficacy	NOUN
taxlaw-11799	2	21	as	as	ADP
taxlaw-11799	2	22	a	a	DET
taxlaw-11799	2	23	viable	viable	ADJ
taxlaw-11799	2	24	alternative	alternative	NOUN
taxlaw-11799	2	25	for	for	ADP
taxlaw-11799	2	26	resolving	resolve	VERB
taxlaw-11799	2	27	transnational	transnational	ADJ
taxlaw-11799	2	28	tax	tax	NOUN
taxlaw-11799	2	29	disputes	dispute	NOUN
taxlaw-11799	2	30	.	.	PUNCT
taxlaw-11799	3	1	the	the	DET
taxlaw-11799	3	2	article	article	NOUN
taxlaw-11799	3	3	posits	posit	VERB
taxlaw-11799	3	4	three	three	NUM
taxlaw-11799	3	5	main	main	ADJ
taxlaw-11799	3	6	arguments	argument	NOUN
taxlaw-11799	3	7	.	.	PUNCT
taxlaw-11799	4	1	firstly	firstly	ADV
taxlaw-11799	4	2	,	,	PUNCT
taxlaw-11799	4	3	mediation	mediation	NOUN
taxlaw-11799	4	4	,	,	PUNCT
taxlaw-11799	4	5	as	as	ADP
taxlaw-11799	4	6	a	a	DET
taxlaw-11799	4	7	method	method	NOUN
taxlaw-11799	4	8	of	of	ADP
taxlaw-11799	4	9	conflict	conflict	NOUN
taxlaw-11799	4	10	resolution	resolution	NOUN
taxlaw-11799	4	11	,	,	PUNCT
taxlaw-11799	4	12	offers	offer	VERB
taxlaw-11799	4	13	an	an	DET
taxlaw-11799	4	14	array	array	NOUN
taxlaw-11799	4	15	of	of	ADP
taxlaw-11799	4	16	benefits	benefit	NOUN
taxlaw-11799	4	17	,	,	PUNCT
taxlaw-11799	4	18	and	and	CCONJ
taxlaw-11799	4	19	its	its	PRON
taxlaw-11799	4	20	utilization	utilization	NOUN
taxlaw-11799	4	21	has	have	AUX
taxlaw-11799	4	22	witnessed	witness	VERB
taxlaw-11799	4	23	a	a	DET
taxlaw-11799	4	24	surge	surge	NOUN
taxlaw-11799	4	25	in	in	ADP
taxlaw-11799	4	26	popularity	popularity	NOUN
taxlaw-11799	4	27	,	,	PUNCT
taxlaw-11799	4	28	particularly	particularly	ADV
taxlaw-11799	4	29	with	with	ADP
taxlaw-11799	4	30	the	the	DET
taxlaw-11799	4	31	recent	recent	ADJ
taxlaw-11799	4	32	establishment	establishment	NOUN
taxlaw-11799	4	33	of	of	ADP
taxlaw-11799	4	34	the	the	DET
taxlaw-11799	4	35	singapore	singapore	PROPN
taxlaw-11799	4	36	mediation	mediation	PROPN
taxlaw-11799	4	37	convention	convention	NOUN
taxlaw-11799	4	38	.	.	PUNCT
taxlaw-11799	5	1	secondly	secondly	ADV
taxlaw-11799	5	2	,	,	PUNCT
taxlaw-11799	5	3	in	in	ADP
taxlaw-11799	5	4	the	the	DET
taxlaw-11799	5	5	rapidly	rapidly	ADV
taxlaw-11799	5	6	evolving	evolve	VERB
taxlaw-11799	5	7	global	global	ADJ
taxlaw-11799	5	8	landscape	landscape	NOUN
taxlaw-11799	5	9	,	,	PUNCT
taxlaw-11799	5	10	transnational	transnational	ADJ
taxlaw-11799	5	11	tax	tax	NOUN
taxlaw-11799	5	12	disputes	dispute	NOUN
taxlaw-11799	5	13	have	have	AUX
taxlaw-11799	5	14	become	become	VERB
taxlaw-11799	5	15	increasingly	increasingly	ADV
taxlaw-11799	5	16	intricate	intricate	ADJ
taxlaw-11799	5	17	and	and	CCONJ
taxlaw-11799	5	18	arduous	arduous	ADJ
taxlaw-11799	5	19	to	to	PART
taxlaw-11799	5	20	adjudicate	adjudicate	VERB
taxlaw-11799	5	21	.	.	PUNCT
taxlaw-11799	6	1	the	the	DET
taxlaw-11799	6	2	current	current	ADJ
taxlaw-11799	6	3	system	system	NOUN
taxlaw-11799	6	4	of	of	ADP
taxlaw-11799	6	5	dispute	dispute	NOUN
taxlaw-11799	6	6	resolution	resolution	NOUN
taxlaw-11799	6	7	,	,	PUNCT
taxlaw-11799	6	8	though	though	SCONJ
taxlaw-11799	6	9	possessing	possess	VERB
taxlaw-11799	6	10	certain	certain	ADJ
taxlaw-11799	6	11	advantages	advantage	NOUN
taxlaw-11799	6	12	,	,	PUNCT
taxlaw-11799	6	13	ultimately	ultimately	ADV
taxlaw-11799	6	14	falls	fall	VERB
taxlaw-11799	6	15	short	short	ADJ
taxlaw-11799	6	16	in	in	ADP
taxlaw-11799	6	17	keeping	keep	VERB
taxlaw-11799	6	18	pace	pace	NOUN
taxlaw-11799	6	19	with	with	ADP
taxlaw-11799	6	20	the	the	DET
taxlaw-11799	6	21	evolving	evolve	VERB
taxlaw-11799	6	22	demands	demand	NOUN
taxlaw-11799	6	23	of	of	ADP
taxlaw-11799	6	24	the	the	DET
taxlaw-11799	6	25	industry	industry	NOUN
taxlaw-11799	6	26	.	.	PUNCT
taxlaw-11799	7	1	the	the	DET
taxlaw-11799	7	2	final	final	ADJ
taxlaw-11799	7	3	contention	contention	NOUN
taxlaw-11799	7	4	is	be	AUX
taxlaw-11799	7	5	that	that	SCONJ
taxlaw-11799	7	6	mediation	mediation	NOUN
taxlaw-11799	7	7	can	can	AUX
taxlaw-11799	7	8	serve	serve	VERB
taxlaw-11799	7	9	as	as	ADP
taxlaw-11799	7	10	a	a	DET
taxlaw-11799	7	11	potent	potent	ADJ
taxlaw-11799	7	12	tool	tool	NOUN
taxlaw-11799	7	13	to	to	PART
taxlaw-11799	7	14	augment	augment	VERB
taxlaw-11799	7	15	the	the	DET
taxlaw-11799	7	16	effectiveness	effectiveness	NOUN
taxlaw-11799	7	17	of	of	ADP
taxlaw-11799	7	18	the	the	DET
taxlaw-11799	7	19	mutually	mutually	ADV
taxlaw-11799	7	20	agreed	agree	VERB
taxlaw-11799	7	21	procedure	procedure	NOUN
taxlaw-11799	7	22	(	(	PUNCT
taxlaw-11799	7	23	map	map	NOUN
taxlaw-11799	7	24	)	)	PUNCT
taxlaw-11799	7	25	system	system	NOUN
taxlaw-11799	7	26	.	.	PUNCT
taxlaw-11799	8	1	in	in	ADP
taxlaw-11799	8	2	sum	sum	NOUN
taxlaw-11799	8	3	,	,	PUNCT
taxlaw-11799	8	4	the	the	DET
taxlaw-11799	8	5	article	article	NOUN
taxlaw-11799	8	6	posits	posit	VERB
taxlaw-11799	8	7	that	that	SCONJ
taxlaw-11799	8	8	the	the	DET
taxlaw-11799	8	9	use	use	NOUN
taxlaw-11799	8	10	of	of	ADP
taxlaw-11799	8	11	mediation	mediation	NOUN
taxlaw-11799	8	12	in	in	ADP
taxlaw-11799	8	13	the	the	DET
taxlaw-11799	8	14	context	context	NOUN
taxlaw-11799	8	15	of	of	ADP
taxlaw-11799	8	16	tax	tax	NOUN
taxlaw-11799	8	17	-	-	PUNCT
taxlaw-11799	8	18	related	relate	VERB
taxlaw-11799	8	19	disputes	dispute	NOUN
taxlaw-11799	8	20	embodies	embody	VERB
taxlaw-11799	8	21	the	the	DET
taxlaw-11799	8	22	characteristics	characteristic	NOUN
taxlaw-11799	8	23	of	of	ADP
taxlaw-11799	8	24	soft	soft	ADJ
taxlaw-11799	8	25	law	law	NOUN
taxlaw-11799	8	26	,	,	PUNCT
taxlaw-11799	8	27	owing	owe	VERB
taxlaw-11799	8	28	to	to	ADP
taxlaw-11799	8	29	its	its	PRON
taxlaw-11799	8	30	imaginative	imaginative	ADJ
taxlaw-11799	8	31	and	and	CCONJ
taxlaw-11799	8	32	inventive	inventive	ADJ
taxlaw-11799	8	33	nature	nature	NOUN
taxlaw-11799	8	34	.	.	PUNCT
taxlaw-11799	9	1	additionally	additionally	ADV
taxlaw-11799	9	2	,	,	PUNCT
taxlaw-11799	9	3	as	as	ADP
taxlaw-11799	9	4	a	a	DET
taxlaw-11799	9	5	non	non	ADJ
taxlaw-11799	9	6	-	-	ADJ
taxlaw-11799	9	7	binding	binding	ADJ
taxlaw-11799	9	8	mechanism	mechanism	NOUN
taxlaw-11799	9	9	,	,	PUNCT
taxlaw-11799	9	10	mediation	mediation	NOUN
taxlaw-11799	9	11	confers	confer	NOUN
taxlaw-11799	9	12	increased	increase	VERB
taxlaw-11799	9	13	flexibility	flexibility	NOUN
taxlaw-11799	9	14	to	to	ADP
taxlaw-11799	9	15	contending	contend	VERB
taxlaw-11799	9	16	parties	party	NOUN
taxlaw-11799	9	17	,	,	PUNCT
taxlaw-11799	9	18	particularly	particularly	ADV
taxlaw-11799	9	19	sovereign	sovereign	ADJ
taxlaw-11799	9	20	entities	entity	NOUN
taxlaw-11799	9	21	,	,	PUNCT
taxlaw-11799	9	22	to	to	PART
taxlaw-11799	9	23	safeguard	safeguard	VERB
taxlaw-11799	9	24	their	their	PRON
taxlaw-11799	9	25	respective	respective	ADJ
taxlaw-11799	9	26	interests	interest	NOUN
taxlaw-11799	9	27	.	.	PUNCT
taxlaw-11799	10	1	consequently	consequently	ADV
taxlaw-11799	10	2	,	,	PUNCT
taxlaw-11799	10	3	mediation	mediation	NOUN
taxlaw-11799	10	4	can	can	AUX
taxlaw-11799	10	5	be	be	AUX
taxlaw-11799	10	6	a	a	DET
taxlaw-11799	10	7	valuable	valuable	ADJ
taxlaw-11799	10	8	adjunct	adjunct	NOUN
taxlaw-11799	10	9	to	to	ADP
taxlaw-11799	10	10	the	the	DET
taxlaw-11799	10	11	map	map	NOUN
taxlaw-11799	10	12	system	system	NOUN
taxlaw-11799	10	13	in	in	ADP
taxlaw-11799	10	14	facilitating	facilitate	VERB
taxlaw-11799	10	15	the	the	DET
taxlaw-11799	10	16	resolution	resolution	NOUN
taxlaw-11799	10	17	of	of	ADP
taxlaw-11799	10	18	taxrelated	taxrelated	ADJ
taxlaw-11799	10	19	conflicts	conflict	NOUN
taxlaw-11799	10	20	.	.	PUNCT
taxlaw-11799	11	1	*	*	PUNCT
taxlaw-11799	11	2	mr	mr	PROPN
taxlaw-11799	11	3	.	.	PROPN
taxlaw-11799	11	4	julien	julien	PROPN
taxlaw-11799	11	5	chaisse	chaisse	PROPN
taxlaw-11799	11	6	is	be	AUX
taxlaw-11799	11	7	a	a	DET
taxlaw-11799	11	8	professor	professor	NOUN
taxlaw-11799	11	9	at	at	ADP
taxlaw-11799	11	10	the	the	DET
taxlaw-11799	11	11	school	school	NOUN
taxlaw-11799	11	12	of	of	ADP
taxlaw-11799	11	13	law	law	NOUN
taxlaw-11799	11	14	,	,	PUNCT
taxlaw-11799	11	15	city	city	PROPN
taxlaw-11799	11	16	university	university	PROPN
taxlaw-11799	11	17	of	of	ADP
taxlaw-11799	11	18	hong	hong	PROPN
taxlaw-11799	11	19	kong	kong	PROPN
taxlaw-11799	11	20	,	,	PUNCT
taxlaw-11799	11	21	and	and	CCONJ
taxlaw-11799	11	22	president	president	NOUN
taxlaw-11799	11	23	of	of	ADP
taxlaw-11799	11	24	the	the	DET
taxlaw-11799	11	25	asia	asia	PROPN
taxlaw-11799	11	26	pacific	pacific	PROPN
taxlaw-11799	11	27	fdi	fdi	PROPN
taxlaw-11799	11	28	network	network	NOUN
taxlaw-11799	11	29	.	.	PUNCT
taxlaw-11799	12	1	he	he	PRON
taxlaw-11799	12	2	can	can	AUX
taxlaw-11799	12	3	be	be	AUX
taxlaw-11799	12	4	reached	reach	VERB
taxlaw-11799	12	5	at	at	ADP
taxlaw-11799	12	6	julien.chaisse@cityu.edu.hk	julien.chaisse@cityu.edu.hk	PROPN
taxlaw-11799	12	7	.	.	PUNCT
taxlaw-11799	13	1	mr	mr	PROPN
taxlaw-11799	13	2	.	.	PROPN
taxlaw-11799	13	3	xueliang	xueliang	PROPN
taxlaw-11799	13	4	ji	ji	PROPN
taxlaw-11799	13	5	is	be	AUX
taxlaw-11799	13	6	a	a	DET
taxlaw-11799	13	7	research	research	NOUN
taxlaw-11799	13	8	associate	associate	NOUN
taxlaw-11799	13	9	at	at	ADP
taxlaw-11799	13	10	the	the	DET
taxlaw-11799	13	11	asian	asian	PROPN
taxlaw-11799	13	12	academy	academy	PROPN
taxlaw-11799	13	13	of	of	ADP
taxlaw-11799	13	14	international	international	ADJ
taxlaw-11799	13	15	law	law	PROPN
taxlaw-11799	13	16	(	(	PUNCT
taxlaw-11799	13	17	aail	aail	PROPN
taxlaw-11799	13	18	)	)	PUNCT
taxlaw-11799	13	19	and	and	CCONJ
taxlaw-11799	13	20	a	a	DET
taxlaw-11799	13	21	phd	phd	NOUN
taxlaw-11799	13	22	candidate	candidate	NOUN
taxlaw-11799	13	23	at	at	ADP
taxlaw-11799	13	24	the	the	DET
taxlaw-11799	13	25	faculty	faculty	NOUN
taxlaw-11799	13	26	of	of	ADP
taxlaw-11799	13	27	law	law	NOUN
taxlaw-11799	13	28	,	,	PUNCT
taxlaw-11799	13	29	chinese	chinese	ADJ
taxlaw-11799	13	30	university	university	PROPN
taxlaw-11799	13	31	of	of	ADP
taxlaw-11799	13	32	hong	hong	PROPN
taxlaw-11799	13	33	kong	kong	PROPN
taxlaw-11799	13	34	.	.	PUNCT
taxlaw-11799	14	1	he	he	PRON
taxlaw-11799	14	2	can	can	AUX
taxlaw-11799	14	3	be	be	AUX
taxlaw-11799	14	4	reached	reach	VERB
taxlaw-11799	14	5	at	at	ADP
taxlaw-11799	14	6	xueliang.ji@link.cuhk.edu.hk	xueliang.ji@link.cuhk.edu.hk	PROPN
taxlaw-11799	14	7	.	.	PUNCT
taxlaw-11799	15	1	this	this	DET
taxlaw-11799	15	2	work	work	NOUN
taxlaw-11799	15	3	was	be	AUX
taxlaw-11799	15	4	substantially	substantially	ADV
taxlaw-11799	15	5	supported	support	VERB
taxlaw-11799	15	6	by	by	ADP
taxlaw-11799	15	7	the	the	DET
taxlaw-11799	15	8	humanities	humanity	NOUN
taxlaw-11799	15	9	and	and	CCONJ
taxlaw-11799	15	10	social	social	ADJ
taxlaw-11799	15	11	sciences	science	NOUN
taxlaw-11799	15	12	prestigious	prestigious	ADJ
taxlaw-11799	15	13	fellowship	fellowship	NOUN
taxlaw-11799	15	14	scheme	scheme	NOUN
taxlaw-11799	15	15	(	(	PUNCT
taxlaw-11799	15	16	hsspfs	hsspfs	PROPN
taxlaw-11799	15	17	)	)	PUNCT
taxlaw-11799	15	18	from	from	ADP
taxlaw-11799	15	19	the	the	DET
taxlaw-11799	15	20	research	research	NOUN
taxlaw-11799	15	21	grants	grant	NOUN
taxlaw-11799	15	22	council	council	PROPN
taxlaw-11799	15	23	of	of	ADP
taxlaw-11799	15	24	the	the	DET
taxlaw-11799	15	25	hong	hong	PROPN
taxlaw-11799	15	26	kong	kong	PROPN
taxlaw-11799	15	27	sar	sar	PROPN
taxlaw-11799	15	28	(	(	PUNCT
taxlaw-11799	15	29	project	project	PROPN
taxlaw-11799	15	30	no	no	INTJ
taxlaw-11799	15	31	.	.	PROPN
taxlaw-11799	15	32	cityu	cityu	PROPN
taxlaw-11799	15	33	31000121	31000121	NUM
taxlaw-11799	15	34	)	)	PUNCT
taxlaw-11799	15	35	.	.	PUNCT
taxlaw-11799	16	1	the	the	DET
taxlaw-11799	16	2	authors	author	NOUN
taxlaw-11799	16	3	would	would	AUX
taxlaw-11799	16	4	like	like	VERB
taxlaw-11799	16	5	to	to	PART
taxlaw-11799	16	6	express	express	VERB
taxlaw-11799	16	7	their	their	PRON
taxlaw-11799	16	8	gratitude	gratitude	NOUN
taxlaw-11799	16	9	to	to	ADP
taxlaw-11799	16	10	richard	richard	PROPN
taxlaw-11799	16	11	bolwijn	bolwijn	PROPN
taxlaw-11799	16	12	,	,	PUNCT
taxlaw-11799	16	13	jeffrey	jeffrey	PROPN
taxlaw-11799	16	14	owens	owens	PROPN
taxlaw-11799	16	15	,	,	PUNCT
taxlaw-11799	16	16	david	david	PROPN
taxlaw-11799	16	17	bradbury	bradbury	PROPN
taxlaw-11799	16	18	,	,	PUNCT
taxlaw-11799	16	19	michael	michael	PROPN
taxlaw-11799	16	20	keen	keen	PROPN
taxlaw-11799	16	21	,	,	PUNCT
taxlaw-11799	16	22	zahira	zahira	PROPN
taxlaw-11799	16	23	quattrocchi	quattrocchi	PROPN
taxlaw-11799	16	24	,	,	PUNCT
taxlaw-11799	16	25	ruth	ruth	PROPN
taxlaw-11799	16	26	mason	mason	PROPN
taxlaw-11799	16	27	,	,	PUNCT
taxlaw-11799	16	28	irma	irma	PROPN
taxlaw-11799	16	29	mosquera	mosquera	PROPN
taxlaw-11799	16	30	,	,	PUNCT
taxlaw-11799	16	31	tove	tove	VERB
taxlaw-11799	16	32	ryding	ryding	NOUN
taxlaw-11799	16	33	,	,	PUNCT
taxlaw-11799	16	34	logan	logan	PROPN
taxlaw-11799	16	35	wort	wort	NOUN
taxlaw-11799	16	36	,	,	PUNCT
taxlaw-11799	16	37	anita	anita	PROPN
taxlaw-11799	16	38	kapur	kapur	PROPN
taxlaw-11799	16	39	,	,	PUNCT
taxlaw-11799	16	40	and	and	CCONJ
taxlaw-11799	16	41	michael	michael	PROPN
taxlaw-11799	16	42	lennard	lennard	PROPN
taxlaw-11799	16	43	for	for	ADP
taxlaw-11799	16	44	their	their	PRON
taxlaw-11799	16	45	indispensable	indispensable	ADJ
taxlaw-11799	16	46	feedback	feedback	NOUN
taxlaw-11799	16	47	and	and	CCONJ
taxlaw-11799	16	48	comments	comment	NOUN
taxlaw-11799	16	49	on	on	ADP
taxlaw-11799	16	50	this	this	DET
taxlaw-11799	16	51	article	article	NOUN
taxlaw-11799	16	52	.	.	PUNCT
taxlaw-11799	17	1	the	the	DET
taxlaw-11799	17	2	authors	author	NOUN
taxlaw-11799	17	3	also	also	ADV
taxlaw-11799	17	4	acknowledge	acknowledge	VERB
taxlaw-11799	17	5	the	the	DET
taxlaw-11799	17	6	attendees	attendee	NOUN
taxlaw-11799	17	7	at	at	ADP
taxlaw-11799	17	8	the	the	DET
taxlaw-11799	17	9	unctad	unctad	PROPN
taxlaw-11799	17	10	’s	’s	PART
taxlaw-11799	17	11	7th	7th	ADJ
taxlaw-11799	17	12	edition	edition	NOUN
taxlaw-11799	17	13	of	of	ADP
taxlaw-11799	17	14	the	the	DET
taxlaw-11799	17	15	world	world	NOUN
taxlaw-11799	17	16	investment	investment	NOUN
taxlaw-11799	17	17	forum	forum	PROPN
taxlaw-11799	17	18	(	(	PUNCT
taxlaw-11799	17	19	wif2021	wif2021	NOUN
taxlaw-11799	17	20	)	)	PUNCT
taxlaw-11799	17	21	session	session	NOUN
taxlaw-11799	17	22	on	on	ADP
taxlaw-11799	17	23	“	"	PUNCT
taxlaw-11799	17	24	the	the	DET
taxlaw-11799	17	25	interplay	interplay	NOUN
taxlaw-11799	17	26	between	between	ADP
taxlaw-11799	17	27	international	international	ADJ
taxlaw-11799	17	28	taxation	taxation	NOUN
taxlaw-11799	17	29	and	and	CCONJ
taxlaw-11799	17	30	investment	investment	NOUN
taxlaw-11799	17	31	–	–	PUNCT
taxlaw-11799	17	32	evaluating	evaluate	VERB
taxlaw-11799	17	33	the	the	DET
taxlaw-11799	17	34	implications	implication	NOUN
taxlaw-11799	17	35	of	of	ADP
taxlaw-11799	17	36	g20	g20	NOUN
taxlaw-11799	17	37	’s	’s	PART
taxlaw-11799	17	38	promoted	promote	VERB
taxlaw-11799	17	39	changes	change	NOUN
taxlaw-11799	17	40	”	"	PUNCT
taxlaw-11799	17	41	(	(	PUNCT
taxlaw-11799	17	42	october	october	NOUN
taxlaw-11799	17	43	2021	2021	NUM
taxlaw-11799	17	44	)	)	PUNCT
taxlaw-11799	17	45	and	and	CCONJ
taxlaw-11799	17	46	the	the	DET
taxlaw-11799	17	47	comments	comment	NOUN
taxlaw-11799	17	48	received	receive	VERB
taxlaw-11799	17	49	from	from	ADP
taxlaw-11799	17	50	the	the	DET
taxlaw-11799	17	51	wu	wu	PROPN
taxlaw-11799	17	52	global	global	PROPN
taxlaw-11799	17	53	trade	trade	PROPN
taxlaw-11799	17	54	and	and	CCONJ
taxlaw-11799	17	55	tax	tax	NOUN
taxlaw-11799	17	56	advisory	advisory	ADJ
taxlaw-11799	17	57	group	group	NOUN
taxlaw-11799	17	58	(	(	PUNCT
taxlaw-11799	17	59	wirtschaftsuniversität	wirtschaftsuniversität	PROPN
taxlaw-11799	17	60	wien	wien	PROPN
taxlaw-11799	17	61	gtpc	gtpc	NOUN
taxlaw-11799	17	62	)	)	PUNCT
taxlaw-11799	17	63	,	,	PUNCT
taxlaw-11799	17	64	where	where	SCONJ
taxlaw-11799	17	65	a	a	DET
taxlaw-11799	17	66	previous	previous	ADJ
taxlaw-11799	17	67	version	version	NOUN
taxlaw-11799	17	68	of	of	ADP
taxlaw-11799	17	69	this	this	DET
taxlaw-11799	17	70	article	article	NOUN
taxlaw-11799	17	71	was	be	AUX
taxlaw-11799	17	72	first	first	ADV
taxlaw-11799	17	73	presented	present	VERB
taxlaw-11799	17	74	.	.	PUNCT
taxlaw-11799	18	1	2023	2023	NUM
taxlaw-11799	18	2	]	]	PUNCT
taxlaw-11799	18	3	the	the	DET
taxlaw-11799	18	4	path	path	NOUN
taxlaw-11799	18	5	to	to	PART
taxlaw-11799	18	6	mediation	mediation	NOUN
taxlaw-11799	18	7	31	31	NUM
taxlaw-11799	18	8	introduction	introduction	NOUN
taxlaw-11799	18	9	......................................................................................................	......................................................................................................	PROPN
taxlaw-11799	18	10	31	31	NUM
taxlaw-11799	18	11	i.	i.	NOUN
taxlaw-11799	18	12	mediation	mediation	NOUN
taxlaw-11799	18	13	as	as	ADP
taxlaw-11799	18	14	a	a	DET
taxlaw-11799	18	15	dispute	dispute	NOUN
taxlaw-11799	18	16	resolution	resolution	NOUN
taxlaw-11799	18	17	mechanism	mechanism	NOUN
taxlaw-11799	18	18	........................................	........................................	PUNCT
taxlaw-11799	18	19	36	36	NUM
taxlaw-11799	18	20	a.	a.	NOUN
taxlaw-11799	18	21	singapore	singapore	PROPN
taxlaw-11799	18	22	mediation	mediation	PROPN
taxlaw-11799	18	23	convention	convention	NOUN
taxlaw-11799	18	24	..............................................................	..............................................................	PUNCT
taxlaw-11799	18	25	36	36	NUM
taxlaw-11799	18	26	b.	b.	NOUN
taxlaw-11799	18	27	mediation	mediation	NOUN
taxlaw-11799	18	28	clauses	clause	NOUN
taxlaw-11799	18	29	in	in	ADP
taxlaw-11799	18	30	trade	trade	NOUN
taxlaw-11799	18	31	and	and	CCONJ
taxlaw-11799	18	32	investment	investment	NOUN
taxlaw-11799	18	33	treaties	treaty	NOUN
taxlaw-11799	18	34	................................	................................	PUNCT
taxlaw-11799	18	35	39	39	NUM
taxlaw-11799	18	36	c.	c.	NOUN
taxlaw-11799	18	37	advantages	advantage	NOUN
taxlaw-11799	18	38	of	of	ADP
taxlaw-11799	18	39	mediation	mediation	NOUN
taxlaw-11799	18	40	in	in	ADP
taxlaw-11799	18	41	resolving	resolve	VERB
taxlaw-11799	18	42	disputes	dispute	NOUN
taxlaw-11799	18	43	.......................................	.......................................	PUNCT
taxlaw-11799	18	44	41	41	NUM
taxlaw-11799	18	45	d.	d.	PROPN
taxlaw-11799	18	46	mediation	mediation	PROPN
taxlaw-11799	18	47	clause	clause	NOUN
taxlaw-11799	18	48	in	in	ADP
taxlaw-11799	18	49	tax	tax	NOUN
taxlaw-11799	18	50	treaties	treaty	NOUN
taxlaw-11799	18	51	..............................................................	..............................................................	PUNCT
taxlaw-11799	18	52	43	43	NUM
taxlaw-11799	18	53	ii	ii	NOUN
taxlaw-11799	18	54	.	.	PUNCT
taxlaw-11799	19	1	current	current	ADJ
taxlaw-11799	19	2	transnational	transnational	ADJ
taxlaw-11799	19	3	tax	tax	NOUN
taxlaw-11799	19	4	dispute	dispute	NOUN
taxlaw-11799	19	5	resolution	resolution	NOUN
taxlaw-11799	19	6	mechanism	mechanism	NOUN
taxlaw-11799	19	7	..............	..............	PUNCT
taxlaw-11799	19	8	44	44	NUM
taxlaw-11799	19	9	a.	a.	NOUN
taxlaw-11799	19	10	by	by	ADP
taxlaw-11799	19	11	design	design	NOUN
taxlaw-11799	19	12	:	:	PUNCT
taxlaw-11799	19	13	map	map	NOUN
taxlaw-11799	19	14	in	in	ADP
taxlaw-11799	19	15	double	double	ADJ
taxlaw-11799	19	16	tax	tax	NOUN
taxlaw-11799	19	17	treaties	treaty	NOUN
taxlaw-11799	19	18	..................................................	..................................................	PUNCT
taxlaw-11799	20	1	45	45	NUM
taxlaw-11799	20	2	b.	b.	NOUN
taxlaw-11799	20	3	by	by	ADP
taxlaw-11799	20	4	design	design	NOUN
taxlaw-11799	20	5	:	:	PUNCT
taxlaw-11799	20	6	baseball	baseball	NOUN
taxlaw-11799	20	7	arbitration	arbitration	NOUN
taxlaw-11799	20	8	................................................................	................................................................	PUNCT
taxlaw-11799	20	9	47	47	NUM
taxlaw-11799	20	10	c.	c.	PROPN
taxlaw-11799	20	11	independent	independent	ADJ
taxlaw-11799	20	12	arbitration	arbitration	NOUN
taxlaw-11799	20	13	and	and	CCONJ
taxlaw-11799	20	14	tax	tax	NOUN
taxlaw-11799	20	15	matters	matter	NOUN
taxlaw-11799	20	16	..................................................	..................................................	PUNCT
taxlaw-11799	20	17	49	49	NUM
taxlaw-11799	20	18	d.	d.	NOUN
taxlaw-11799	20	19	by	by	ADP
taxlaw-11799	20	20	default	default	NOUN
taxlaw-11799	20	21	:	:	PUNCT
taxlaw-11799	20	22	mandatory	mandatory	ADJ
taxlaw-11799	20	23	arbitration	arbitration	NOUN
taxlaw-11799	20	24	under	under	ADP
taxlaw-11799	20	25	bits	bit	NOUN
taxlaw-11799	20	26	........................................	........................................	PUNCT
taxlaw-11799	20	27	50	50	NUM
taxlaw-11799	20	28	iii	iii	NOUN
taxlaw-11799	20	29	.	.	PUNCT
taxlaw-11799	21	1	mediation	mediation	NOUN
taxlaw-11799	21	2	for	for	ADP
taxlaw-11799	21	3	transnational	transnational	ADJ
taxlaw-11799	21	4	tax	tax	NOUN
taxlaw-11799	21	5	disputes	dispute	NOUN
taxlaw-11799	21	6	...........................................	...........................................	PUNCT
taxlaw-11799	21	7	53	53	NUM
taxlaw-11799	21	8	a.	a.	NOUN
taxlaw-11799	21	9	shortcomings	shortcoming	NOUN
taxlaw-11799	21	10	of	of	ADP
taxlaw-11799	21	11	map	map	NOUN
taxlaw-11799	21	12	...............................................................................	...............................................................................	PUNCT
taxlaw-11799	21	13	53	53	NUM
taxlaw-11799	21	14	b.	b.	NOUN
taxlaw-11799	21	15	mediation	mediation	NOUN
taxlaw-11799	21	16	can	can	AUX
taxlaw-11799	21	17	make	make	VERB
taxlaw-11799	21	18	up	up	ADP
taxlaw-11799	21	19	for	for	ADP
taxlaw-11799	21	20	it	it	PRON
taxlaw-11799	21	21	...................................................................	...................................................................	PUNCT
taxlaw-11799	22	1	54	54	NUM
taxlaw-11799	22	2	c.	c.	NOUN
taxlaw-11799	22	3	what	what	PRON
taxlaw-11799	22	4	types	type	NOUN
taxlaw-11799	22	5	of	of	ADP
taxlaw-11799	22	6	disputes	dispute	NOUN
taxlaw-11799	22	7	can	can	AUX
taxlaw-11799	22	8	mediation	mediation	NOUN
taxlaw-11799	22	9	resolve	resolve	VERB
taxlaw-11799	22	10	?	?	PUNCT
taxlaw-11799	22	11	.....................................	.....................................	PUNCT
taxlaw-11799	23	1	57	57	NUM
taxlaw-11799	23	2	d.	d.	NOUN
taxlaw-11799	23	3	mediation	mediation	NOUN
taxlaw-11799	23	4	and	and	CCONJ
taxlaw-11799	23	5	soft	soft	ADJ
taxlaw-11799	23	6	law	law	NOUN
taxlaw-11799	23	7	.............................................................................	.............................................................................	PUNCT
taxlaw-11799	23	8	58	58	NUM
taxlaw-11799	23	9	iv	iv	NOUN
taxlaw-11799	23	10	.	.	PUNCT
taxlaw-11799	23	11	conclusion	conclusion	NOUN
taxlaw-11799	23	12	...................................................................................................	...................................................................................................	PUNCT
taxlaw-11799	24	1	60	60	NUM
taxlaw-11799	24	2	introduction	introduction	NOUN
taxlaw-11799	24	3	ever	ever	ADV
taxlaw-11799	24	4	-	-	PUNCT
taxlaw-11799	24	5	increasing	increase	VERB
taxlaw-11799	24	6	global	global	ADJ
taxlaw-11799	24	7	interconnectivity	interconnectivity	NOUN
taxlaw-11799	24	8	has	have	AUX
taxlaw-11799	24	9	precipitated	precipitate	VERB
taxlaw-11799	24	10	a	a	DET
taxlaw-11799	24	11	surge	surge	NOUN
taxlaw-11799	24	12	in	in	ADP
taxlaw-11799	24	13	the	the	DET
taxlaw-11799	24	14	number	number	NOUN
taxlaw-11799	24	15	and	and	CCONJ
taxlaw-11799	24	16	complexity	complexity	NOUN
taxlaw-11799	24	17	of	of	ADP
taxlaw-11799	24	18	transnational	transnational	ADJ
taxlaw-11799	24	19	tax	tax	NOUN
taxlaw-11799	24	20	disputes	dispute	NOUN
taxlaw-11799	24	21	.	.	PUNCT
taxlaw-11799	25	1	with	with	ADP
taxlaw-11799	25	2	all	all	DET
taxlaw-11799	25	3	taxation	taxation	NOUN
taxlaw-11799	25	4	areas	area	NOUN
taxlaw-11799	25	5	,	,	PUNCT
taxlaw-11799	25	6	including	include	VERB
taxlaw-11799	25	7	direct	direct	ADJ
taxlaw-11799	25	8	and	and	CCONJ
taxlaw-11799	25	9	indirect	indirect	ADJ
taxlaw-11799	25	10	taxes	taxis	NOUN
taxlaw-11799	25	11	,	,	PUNCT
taxlaw-11799	25	12	falling	fall	VERB
taxlaw-11799	25	13	within	within	ADP
taxlaw-11799	25	14	the	the	DET
taxlaw-11799	25	15	purview	purview	NOUN
taxlaw-11799	25	16	of	of	ADP
taxlaw-11799	25	17	such	such	ADJ
taxlaw-11799	25	18	conflicts	conflict	NOUN
taxlaw-11799	25	19	,	,	PUNCT
taxlaw-11799	25	20	a	a	DET
taxlaw-11799	25	21	plethora	plethora	NOUN
taxlaw-11799	25	22	of	of	ADP
taxlaw-11799	25	23	multinational	multinational	ADJ
taxlaw-11799	25	24	entities	entity	NOUN
taxlaw-11799	25	25	find	find	VERB
taxlaw-11799	25	26	themselves	themselves	PRON
taxlaw-11799	25	27	embroiled	embroil	VERB
taxlaw-11799	25	28	in	in	ADP
taxlaw-11799	25	29	legal	legal	ADJ
taxlaw-11799	25	30	tussles	tussle	NOUN
taxlaw-11799	25	31	with	with	ADP
taxlaw-11799	25	32	sovereign	sovereign	ADJ
taxlaw-11799	25	33	states	state	NOUN
taxlaw-11799	25	34	.	.	PUNCT
taxlaw-11799	26	1	a	a	DET
taxlaw-11799	26	2	prime	prime	ADJ
taxlaw-11799	26	3	illustration	illustration	NOUN
taxlaw-11799	26	4	of	of	ADP
taxlaw-11799	26	5	such	such	ADJ
taxlaw-11799	26	6	disputes	dispute	NOUN
taxlaw-11799	26	7	is	be	AUX
taxlaw-11799	26	8	the	the	DET
taxlaw-11799	26	9	ongoing	ongoing	ADJ
taxlaw-11799	26	10	tax	tax	NOUN
taxlaw-11799	26	11	inquiry	inquiry	NOUN
taxlaw-11799	26	12	against	against	ADP
taxlaw-11799	26	13	kering	kering	PROPN
taxlaw-11799	26	14	,	,	PUNCT
taxlaw-11799	26	15	a	a	DET
taxlaw-11799	26	16	leading	lead	VERB
taxlaw-11799	26	17	luxury	luxury	NOUN
taxlaw-11799	26	18	conglomerate	conglomerate	NOUN
taxlaw-11799	26	19	,	,	PUNCT
taxlaw-11799	26	20	by	by	ADP
taxlaw-11799	26	21	french	french	ADJ
taxlaw-11799	26	22	authorities	authority	NOUN
taxlaw-11799	26	23	,	,	PUNCT
taxlaw-11799	26	24	who	who	PRON
taxlaw-11799	26	25	have	have	AUX
taxlaw-11799	26	26	accused	accuse	VERB
taxlaw-11799	26	27	the	the	DET
taxlaw-11799	26	28	company	company	NOUN
taxlaw-11799	26	29	of	of	ADP
taxlaw-11799	26	30	fraud	fraud	NOUN
taxlaw-11799	26	31	and	and	CCONJ
taxlaw-11799	26	32	tax	tax	NOUN
taxlaw-11799	26	33	evasion.1	evasion.1	PROPN
taxlaw-11799	26	34	this	this	PRON
taxlaw-11799	26	35	is	be	AUX
taxlaw-11799	26	36	not	not	PART
taxlaw-11799	26	37	the	the	DET
taxlaw-11799	26	38	first	first	ADJ
taxlaw-11799	26	39	time	time	NOUN
taxlaw-11799	26	40	that	that	PRON
taxlaw-11799	26	41	kering	kering	NOUN
taxlaw-11799	26	42	has	have	AUX
taxlaw-11799	26	43	come	come	VERB
taxlaw-11799	26	44	under	under	ADP
taxlaw-11799	26	45	the	the	DET
taxlaw-11799	26	46	scrutiny	scrutiny	NOUN
taxlaw-11799	26	47	of	of	ADP
taxlaw-11799	26	48	tax	tax	NOUN
taxlaw-11799	26	49	having	having	AUX
taxlaw-11799	26	50	previously	previously	ADV
taxlaw-11799	26	51	faced	face	VERB
taxlaw-11799	26	52	a	a	DET
taxlaw-11799	26	53	similar	similar	ADJ
taxlaw-11799	26	54	investigation	investigation	NOUN
taxlaw-11799	26	55	by	by	ADP
taxlaw-11799	26	56	italian	italian	ADJ
taxlaw-11799	26	57	authorities	authority	NOUN
taxlaw-11799	26	58	,	,	PUNCT
taxlaw-11799	26	59	which	which	PRON
taxlaw-11799	26	60	was	be	AUX
taxlaw-11799	26	61	ultimately	ultimately	ADV
taxlaw-11799	26	62	resolved	resolve	VERB
taxlaw-11799	26	63	through	through	ADP
taxlaw-11799	26	64	the	the	DET
taxlaw-11799	26	65	payment	payment	NOUN
taxlaw-11799	26	66	of	of	ADP
taxlaw-11799	26	67	substantial	substantial	ADJ
taxlaw-11799	26	68	fines	fine	NOUN
taxlaw-11799	26	69	.	.	PUNCT
taxlaw-11799	27	1	against	against	ADP
taxlaw-11799	27	2	this	this	DET
taxlaw-11799	27	3	backdrop	backdrop	NOUN
taxlaw-11799	27	4	,	,	PUNCT
taxlaw-11799	27	5	the	the	DET
taxlaw-11799	27	6	viability	viability	NOUN
taxlaw-11799	27	7	of	of	ADP
taxlaw-11799	27	8	traditional	traditional	ADJ
taxlaw-11799	27	9	methods	method	NOUN
taxlaw-11799	27	10	of	of	ADP
taxlaw-11799	27	11	dispute	dispute	NOUN
taxlaw-11799	27	12	resolution	resolution	NOUN
taxlaw-11799	27	13	,	,	PUNCT
taxlaw-11799	27	14	such	such	ADJ
taxlaw-11799	27	15	as	as	ADP
taxlaw-11799	27	16	litigation	litigation	NOUN
taxlaw-11799	27	17	and	and	CCONJ
taxlaw-11799	27	18	arbitration	arbitration	NOUN
taxlaw-11799	27	19	,	,	PUNCT
taxlaw-11799	27	20	has	have	AUX
taxlaw-11799	27	21	come	come	VERB
taxlaw-11799	27	22	under	under	ADP
taxlaw-11799	27	23	increasing	increase	VERB
taxlaw-11799	27	24	scrutiny	scrutiny	NOUN
taxlaw-11799	27	25	,	,	PUNCT
taxlaw-11799	27	26	paving	pave	VERB
taxlaw-11799	27	27	the	the	DET
taxlaw-11799	27	28	way	way	NOUN
taxlaw-11799	27	29	for	for	ADP
taxlaw-11799	27	30	alternative	alternative	ADJ
taxlaw-11799	27	31	mechanisms	mechanism	NOUN
taxlaw-11799	27	32	such	such	ADJ
taxlaw-11799	27	33	as	as	ADP
taxlaw-11799	27	34	mediation	mediation	NOUN
taxlaw-11799	27	35	to	to	PART
taxlaw-11799	27	36	emerge	emerge	VERB
taxlaw-11799	27	37	as	as	ADP
taxlaw-11799	27	38	a	a	DET
taxlaw-11799	27	39	potentially	potentially	ADV
taxlaw-11799	27	40	effective	effective	ADJ
taxlaw-11799	27	41	means	mean	NOUN
taxlaw-11799	27	42	of	of	ADP
taxlaw-11799	27	43	resolving	resolve	VERB
taxlaw-11799	27	44	transnational	transnational	ADJ
taxlaw-11799	27	45	tax	tax	NOUN
taxlaw-11799	27	46	disputes.2	disputes.2	NOUN
taxlaw-11799	27	47	in	in	ADP
taxlaw-11799	27	48	fact	fact	NOUN
taxlaw-11799	27	49	,	,	PUNCT
taxlaw-11799	27	50	many	many	ADJ
taxlaw-11799	27	51	transnational	transnational	ADJ
taxlaw-11799	27	52	conglomerates	conglomerate	NOUN
taxlaw-11799	27	53	,	,	PUNCT
taxlaw-11799	27	54	including	include	VERB
taxlaw-11799	27	55	apple	apple	NOUN
taxlaw-11799	27	56	and	and	CCONJ
taxlaw-11799	27	57	google	google	NOUN
taxlaw-11799	27	58	,	,	PUNCT
taxlaw-11799	27	59	have	have	AUX
taxlaw-11799	27	60	entangled	entangle	VERB
taxlaw-11799	27	61	1	1	NUM
taxlaw-11799	27	62	coily	coily	ADV
taxlaw-11799	27	63	lozada	lozada	PROPN
taxlaw-11799	27	64	,	,	PUNCT
taxlaw-11799	27	65	kering	kere	VERB
taxlaw-11799	27	66	confirms	confirms	AUX
taxlaw-11799	27	67	tax	tax	NOUN
taxlaw-11799	27	68	probe	probe	NOUN
taxlaw-11799	27	69	by	by	ADP
taxlaw-11799	27	70	french	french	ADJ
taxlaw-11799	27	71	authorities	authority	NOUN
taxlaw-11799	27	72	,	,	PUNCT
taxlaw-11799	27	73	denies	deny	VERB
taxlaw-11799	27	74	any	any	DET
taxlaw-11799	27	75	wrongdoing	wrongdoing	NOUN
taxlaw-11799	27	76	,	,	PUNCT
taxlaw-11799	27	77	s&p	s&p	PROPN
taxlaw-11799	27	78	global	global	NOUN
taxlaw-11799	27	79	,	,	PUNCT
taxlaw-11799	27	80	dec	dec	PROPN
taxlaw-11799	27	81	.	.	PROPN
taxlaw-11799	27	82	18	18	NUM
taxlaw-11799	27	83	,	,	PUNCT
taxlaw-11799	27	84	2020	2020	NUM
taxlaw-11799	27	85	,	,	PUNCT
taxlaw-11799	27	86	https://www.spglobal.com/marketintelligence/en/newsinsights/latest-news-headlines/kering-confirms-tax-probe-by-french-authorities-denies-anywrongdoing-61804070	https://www.spglobal.com/marketintelligence/en/newsinsights/latest-news-headlines/kering-confirms-tax-probe-by-french-authorities-denies-anywrongdoing-61804070	NOUN
taxlaw-11799	27	87	,	,	PUNCT
taxlaw-11799	28	1	[	[	X
taxlaw-11799	28	2	https://perma.cc/zw3w-47ys	https://perma.cc/zw3w-47ys	X
taxlaw-11799	28	3	]	]	X
taxlaw-11799	28	4	.	.	PUNCT
taxlaw-11799	28	5	2	2	NUM
taxlaw-11799	28	6	claudia	claudia	NOUN
taxlaw-11799	28	7	cristoferi	cristoferi	PROPN
taxlaw-11799	28	8	&	&	CCONJ
taxlaw-11799	28	9	emilio	emilio	PROPN
taxlaw-11799	28	10	parodi	parodi	PROPN
taxlaw-11799	28	11	,	,	PUNCT
taxlaw-11799	28	12	kering	kere	VERB
taxlaw-11799	28	13	to	to	PART
taxlaw-11799	28	14	pay	pay	VERB
taxlaw-11799	28	15	187	187	NUM
taxlaw-11799	28	16	mln	mln	NOUN
taxlaw-11799	28	17	euros	euro	NOUN
taxlaw-11799	28	18	to	to	PART
taxlaw-11799	28	19	settle	settle	VERB
taxlaw-11799	28	20	bottega	bottega	NOUN
taxlaw-11799	28	21	veneta	veneta	NOUN
taxlaw-11799	28	22	tax	tax	NOUN
taxlaw-11799	28	23	dispute	dispute	NOUN
taxlaw-11799	28	24	,	,	PUNCT
taxlaw-11799	28	25	reuters	reuters	PROPN
taxlaw-11799	28	26	,	,	PUNCT
taxlaw-11799	28	27	apr	apr	PROPN
taxlaw-11799	28	28	.	.	PROPN
taxlaw-11799	28	29	1	1	NUM
taxlaw-11799	28	30	,	,	PUNCT
taxlaw-11799	28	31	2022	2022	NUM
taxlaw-11799	28	32	,	,	PUNCT
taxlaw-11799	28	33	https://www.reuters.com/business/retail-consumer/keringagrees-pay-187-mln-euros-bottega-veneta-tax-dispute-sources-2022-04-01/	https://www.reuters.com/business/retail-consumer/keringagrees-pay-187-mln-euros-bottega-veneta-tax-dispute-sources-2022-04-01/	NOUN
taxlaw-11799	28	34	,	,	PUNCT
taxlaw-11799	28	35	[	[	X
taxlaw-11799	28	36	https://perma.cc/jm8x-j5jt	https://perma.cc/jm8x-j5jt	X
taxlaw-11799	28	37	]	]	X
taxlaw-11799	28	38	.	.	PUNCT
taxlaw-11799	29	1	32	32	NUM
taxlaw-11799	29	2	columbia	columbia	PROPN
taxlaw-11799	29	3	journal	journal	PROPN
taxlaw-11799	29	4	of	of	ADP
taxlaw-11799	29	5	tax	tax	NOUN
taxlaw-11799	29	6	law	law	NOUN
taxlaw-11799	30	1	[	[	X
taxlaw-11799	30	2	vol	vol	NOUN
taxlaw-11799	30	3	14:1	14:1	NUM
taxlaw-11799	30	4	with	with	ADP
taxlaw-11799	30	5	authorities	authority	NOUN
taxlaw-11799	30	6	and	and	CCONJ
taxlaw-11799	30	7	have	have	AUX
taxlaw-11799	30	8	made	make	VERB
taxlaw-11799	30	9	payments	payment	NOUN
taxlaw-11799	30	10	to	to	PART
taxlaw-11799	30	11	regularize	regularize	VERB
taxlaw-11799	30	12	their	their	PRON
taxlaw-11799	30	13	fiscal	fiscal	ADJ
taxlaw-11799	30	14	positions.3	positions.3	NOUN
taxlaw-11799	30	15	the	the	DET
taxlaw-11799	30	16	dilemma	dilemma	NOUN
taxlaw-11799	30	17	in	in	ADP
taxlaw-11799	30	18	this	this	DET
taxlaw-11799	30	19	matter	matter	NOUN
taxlaw-11799	30	20	is	be	AUX
taxlaw-11799	30	21	that	that	SCONJ
taxlaw-11799	30	22	the	the	DET
taxlaw-11799	30	23	core	core	NOUN
taxlaw-11799	30	24	principle	principle	NOUN
taxlaw-11799	30	25	of	of	ADP
taxlaw-11799	30	26	transnational	transnational	ADJ
taxlaw-11799	30	27	corporate	corporate	ADJ
taxlaw-11799	30	28	tax	tax	NOUN
taxlaw-11799	30	29	is	be	AUX
taxlaw-11799	30	30	that	that	SCONJ
taxlaw-11799	30	31	companies	company	NOUN
taxlaw-11799	30	32	should	should	AUX
taxlaw-11799	30	33	be	be	AUX
taxlaw-11799	30	34	taxed	tax	VERB
taxlaw-11799	30	35	on	on	ADP
taxlaw-11799	30	36	the	the	DET
taxlaw-11799	30	37	territorial	territorial	ADJ
taxlaw-11799	30	38	base	base	NOUN
taxlaw-11799	30	39	of	of	ADP
taxlaw-11799	30	40	their	their	PRON
taxlaw-11799	30	41	activities	activity	NOUN
taxlaw-11799	30	42	.	.	PUNCT
taxlaw-11799	31	1	but	but	CCONJ
taxlaw-11799	31	2	tech	tech	NOUN
taxlaw-11799	31	3	companies	company	NOUN
taxlaw-11799	31	4	can	can	AUX
taxlaw-11799	31	5	skirt	skirt	VERB
taxlaw-11799	31	6	ordinary	ordinary	ADJ
taxlaw-11799	31	7	corporate	corporate	ADJ
taxlaw-11799	31	8	taxes	taxis	NOUN
taxlaw-11799	31	9	because	because	SCONJ
taxlaw-11799	31	10	they	they	PRON
taxlaw-11799	31	11	have	have	VERB
taxlaw-11799	31	12	little	little	ADJ
taxlaw-11799	31	13	or	or	CCONJ
taxlaw-11799	31	14	no	no	PRON
taxlaw-11799	31	15	physical	physical	ADJ
taxlaw-11799	31	16	presence	presence	NOUN
taxlaw-11799	31	17	.	.	PUNCT
taxlaw-11799	32	1	in	in	ADP
taxlaw-11799	32	2	transnational	transnational	ADJ
taxlaw-11799	32	3	tax	tax	NOUN
taxlaw-11799	32	4	disputes	dispute	NOUN
taxlaw-11799	32	5	,	,	PUNCT
taxlaw-11799	32	6	the	the	DET
taxlaw-11799	32	7	state	state	NOUN
taxlaw-11799	32	8	has	have	VERB
taxlaw-11799	32	9	sovereignty	sovereignty	NOUN
taxlaw-11799	32	10	to	to	PART
taxlaw-11799	32	11	design	design	VERB
taxlaw-11799	32	12	its	its	PRON
taxlaw-11799	32	13	taxation	taxation	NOUN
taxlaw-11799	32	14	mechanism	mechanism	NOUN
taxlaw-11799	32	15	and	and	CCONJ
taxlaw-11799	32	16	decide	decide	VERB
taxlaw-11799	32	17	the	the	DET
taxlaw-11799	32	18	nature	nature	NOUN
taxlaw-11799	32	19	of	of	ADP
taxlaw-11799	32	20	its	its	PRON
taxlaw-11799	32	21	domestic	domestic	ADJ
taxlaw-11799	32	22	taxation	taxation	NOUN
taxlaw-11799	32	23	law.4	law.4	ADV
taxlaw-11799	32	24	however	however	ADV
taxlaw-11799	32	25	,	,	PUNCT
taxlaw-11799	32	26	as	as	SCONJ
taxlaw-11799	32	27	the	the	DET
taxlaw-11799	32	28	relationship	relationship	NOUN
taxlaw-11799	32	29	between	between	ADP
taxlaw-11799	32	30	countries	country	NOUN
taxlaw-11799	32	31	is	be	AUX
taxlaw-11799	32	32	growing	grow	VERB
taxlaw-11799	32	33	tight	tight	ADJ
taxlaw-11799	32	34	,	,	PUNCT
taxlaw-11799	32	35	the	the	DET
taxlaw-11799	32	36	effect	effect	NOUN
taxlaw-11799	32	37	of	of	ADP
taxlaw-11799	32	38	the	the	DET
taxlaw-11799	32	39	domestic	domestic	ADJ
taxlaw-11799	32	40	tax	tax	NOUN
taxlaw-11799	32	41	system	system	NOUN
taxlaw-11799	32	42	inevitably	inevitably	ADV
taxlaw-11799	32	43	exceeds	exceed	VERB
taxlaw-11799	32	44	a	a	DET
taxlaw-11799	32	45	country	country	NOUN
taxlaw-11799	32	46	’s	’s	PART
taxlaw-11799	32	47	borders	border	NOUN
taxlaw-11799	32	48	.	.	PUNCT
taxlaw-11799	33	1	5	5	NUM
taxlaw-11799	33	2	as	as	ADP
taxlaw-11799	33	3	a	a	DET
taxlaw-11799	33	4	logical	logical	ADJ
taxlaw-11799	33	5	consequence	consequence	NOUN
taxlaw-11799	33	6	,	,	PUNCT
taxlaw-11799	33	7	tax	tax	NOUN
taxlaw-11799	33	8	disputes	dispute	NOUN
taxlaw-11799	33	9	may	may	AUX
taxlaw-11799	33	10	arise	arise	VERB
taxlaw-11799	33	11	when	when	SCONJ
taxlaw-11799	33	12	“	"	PUNCT
taxlaw-11799	33	13	these	these	DET
taxlaw-11799	33	14	domestic	domestic	ADJ
taxlaw-11799	33	15	tax	tax	NOUN
taxlaw-11799	33	16	systems	system	NOUN
taxlaw-11799	33	17	are	be	AUX
taxlaw-11799	33	18	not	not	PART
taxlaw-11799	33	19	aligned	align	VERB
taxlaw-11799	33	20	with	with	ADP
taxlaw-11799	33	21	each	each	DET
taxlaw-11799	33	22	other”.6	other”.6	NOUN
taxlaw-11799	33	23	moreover	moreover	ADV
taxlaw-11799	33	24	,	,	PUNCT
taxlaw-11799	33	25	the	the	DET
taxlaw-11799	33	26	ever	ever	ADV
taxlaw-11799	33	27	-	-	PUNCT
taxlaw-11799	33	28	increasing	increase	VERB
taxlaw-11799	33	29	transnational	transnational	ADJ
taxlaw-11799	33	30	activities	activity	NOUN
taxlaw-11799	33	31	of	of	ADP
taxlaw-11799	33	32	companies	company	NOUN
taxlaw-11799	33	33	show	show	VERB
taxlaw-11799	33	34	that	that	SCONJ
taxlaw-11799	33	35	the	the	DET
taxlaw-11799	33	36	risk	risk	NOUN
taxlaw-11799	33	37	of	of	ADP
taxlaw-11799	33	38	double	double	ADJ
taxlaw-11799	33	39	taxation	taxation	NOUN
taxlaw-11799	33	40	is	be	AUX
taxlaw-11799	33	41	greater	great	ADJ
taxlaw-11799	33	42	than	than	ADP
taxlaw-11799	33	43	ever	ever	ADV
taxlaw-11799	33	44	,	,	PUNCT
taxlaw-11799	33	45	which	which	PRON
taxlaw-11799	33	46	is	be	AUX
taxlaw-11799	33	47	fueling	fuel	VERB
taxlaw-11799	33	48	the	the	DET
taxlaw-11799	33	49	number	number	NOUN
taxlaw-11799	33	50	of	of	ADP
taxlaw-11799	33	51	disputes.7	disputes.7	PROPN
taxlaw-11799	33	52	the	the	DET
taxlaw-11799	33	53	current	current	ADJ
taxlaw-11799	33	54	scenario	scenario	NOUN
taxlaw-11799	33	55	raises	raise	VERB
taxlaw-11799	33	56	a	a	DET
taxlaw-11799	33	57	fundamental	fundamental	ADJ
taxlaw-11799	33	58	challenge	challenge	NOUN
taxlaw-11799	33	59	for	for	ADP
taxlaw-11799	33	60	transnational	transnational	ADJ
taxlaw-11799	33	61	dispute	dispute	NOUN
taxlaw-11799	33	62	settlement	settlement	NOUN
taxlaw-11799	33	63	because	because	SCONJ
taxlaw-11799	33	64	when	when	SCONJ
taxlaw-11799	33	65	a	a	DET
taxlaw-11799	33	66	double	double	ADJ
taxlaw-11799	33	67	taxation	taxation	NOUN
taxlaw-11799	33	68	dispute	dispute	NOUN
taxlaw-11799	33	69	can	can	AUX
taxlaw-11799	33	70	not	not	PART
taxlaw-11799	33	71	be	be	AUX
taxlaw-11799	33	72	adequately	adequately	ADV
taxlaw-11799	33	73	resolved	resolve	VERB
taxlaw-11799	33	74	,	,	PUNCT
taxlaw-11799	33	75	the	the	DET
taxlaw-11799	33	76	likely	likely	ADJ
taxlaw-11799	33	77	consequence	consequence	NOUN
taxlaw-11799	33	78	is	be	AUX
taxlaw-11799	33	79	that	that	SCONJ
taxlaw-11799	33	80	the	the	DET
taxlaw-11799	33	81	confidence	confidence	NOUN
taxlaw-11799	33	82	of	of	ADP
taxlaw-11799	33	83	mncs	mncs	PROPN
taxlaw-11799	33	84	and	and	CCONJ
taxlaw-11799	33	85	foreign	foreign	ADJ
taxlaw-11799	33	86	investors	investor	NOUN
taxlaw-11799	33	87	decreases	decrease	VERB
taxlaw-11799	33	88	,	,	PUNCT
taxlaw-11799	33	89	and	and	CCONJ
taxlaw-11799	33	90	the	the	DET
taxlaw-11799	33	91	free	free	ADJ
taxlaw-11799	33	92	flow	flow	NOUN
taxlaw-11799	33	93	of	of	ADP
taxlaw-11799	33	94	investment	investment	NOUN
taxlaw-11799	33	95	may	may	AUX
taxlaw-11799	33	96	also	also	ADV
taxlaw-11799	33	97	be	be	AUX
taxlaw-11799	33	98	affected	affect	VERB
taxlaw-11799	33	99	negatively.8	negatively.8	PRON
taxlaw-11799	33	100	on	on	ADP
taxlaw-11799	33	101	october	october	PROPN
taxlaw-11799	33	102	5	5	NUM
taxlaw-11799	33	103	,	,	PUNCT
taxlaw-11799	33	104	2015	2015	NUM
taxlaw-11799	33	105	,	,	PUNCT
taxlaw-11799	33	106	oecd	oecd	PROPN
taxlaw-11799	33	107	issued	issue	VERB
taxlaw-11799	33	108	action	action	NOUN
taxlaw-11799	33	109	14	14	NUM
taxlaw-11799	33	110	under	under	ADP
taxlaw-11799	33	111	base	base	NOUN
taxlaw-11799	33	112	erosion	erosion	NOUN
taxlaw-11799	33	113	and	and	CCONJ
taxlaw-11799	33	114	profit	profit	NOUN
taxlaw-11799	33	115	shifting	shifting	NOUN
taxlaw-11799	33	116	(	(	PUNCT
taxlaw-11799	33	117	beps	beps	NOUN
taxlaw-11799	33	118	)	)	PUNCT
taxlaw-11799	33	119	project	project	NOUN
taxlaw-11799	33	120	to	to	PART
taxlaw-11799	33	121	improve	improve	VERB
taxlaw-11799	33	122	the	the	DET
taxlaw-11799	33	123	dispute	dispute	NOUN
taxlaw-11799	33	124	resolution	resolution	NOUN
taxlaw-11799	33	125	in	in	ADP
taxlaw-11799	33	126	transnational	transnational	ADJ
taxlaw-11799	33	127	tax	tax	NOUN
taxlaw-11799	33	128	disputes.9	disputes.9	PROPN
taxlaw-11799	33	129	aside	aside	ADV
taxlaw-11799	33	130	from	from	ADP
taxlaw-11799	33	131	securing	secure	VERB
taxlaw-11799	33	132	revenues	revenue	NOUN
taxlaw-11799	33	133	by	by	ADP
taxlaw-11799	33	134	realigning	realign	VERB
taxlaw-11799	33	135	taxation	taxation	NOUN
taxlaw-11799	33	136	with	with	ADP
taxlaw-11799	33	137	economic	economic	ADJ
taxlaw-11799	33	138	activities	activity	NOUN
taxlaw-11799	33	139	and	and	CCONJ
taxlaw-11799	33	140	value	value	NOUN
taxlaw-11799	33	141	creation	creation	NOUN
taxlaw-11799	33	142	,	,	PUNCT
taxlaw-11799	33	143	the	the	DET
taxlaw-11799	33	144	oecd	oecd	PROPN
taxlaw-11799	33	145	/	/	SYM
taxlaw-11799	33	146	g20	g20	NOUN
taxlaw-11799	33	147	beps	bep	NOUN
taxlaw-11799	33	148	project	project	NOUN
taxlaw-11799	33	149	seeks	seek	VERB
taxlaw-11799	33	150	to	to	PART
taxlaw-11799	33	151	develop	develop	VERB
taxlaw-11799	33	152	a	a	DET
taxlaw-11799	33	153	single	single	ADJ
taxlaw-11799	33	154	set	set	NOUN
taxlaw-11799	33	155	of	of	ADP
taxlaw-11799	33	156	consensus	consensus	NOUN
taxlaw-11799	33	157	-	-	PUNCT
taxlaw-11799	33	158	based	base	VERB
taxlaw-11799	33	159	transnational	transnational	ADJ
taxlaw-11799	33	160	tax	tax	NOUN
taxlaw-11799	33	161	rules	rule	NOUN
taxlaw-11799	33	162	to	to	PART
taxlaw-11799	33	163	address	address	VERB
taxlaw-11799	33	164	beps	bep	NOUN
taxlaw-11799	33	165	,	,	PUNCT
taxlaw-11799	33	166	and	and	CCONJ
taxlaw-11799	33	167	thus	thus	ADV
taxlaw-11799	33	168	to	to	PART
taxlaw-11799	33	169	protect	protect	VERB
taxlaw-11799	33	170	tax	tax	NOUN
taxlaw-11799	33	171	bases	basis	NOUN
taxlaw-11799	33	172	while	while	SCONJ
taxlaw-11799	33	173	providing	provide	VERB
taxlaw-11799	33	174	increased	increase	VERB
taxlaw-11799	33	175	certainty	certainty	NOUN
taxlaw-11799	33	176	and	and	CCONJ
taxlaw-11799	33	177	predictability	predictability	NOUN
taxlaw-11799	33	178	to	to	ADP
taxlaw-11799	33	179	taxpayers	taxpayer	NOUN
taxlaw-11799	33	180	.	.	PUNCT
taxlaw-11799	34	1	the	the	DET
taxlaw-11799	34	2	oecd	oecd	PROPN
taxlaw-11799	34	3	and	and	CCONJ
taxlaw-11799	34	4	g20	g20	NOUN
taxlaw-11799	34	5	established	establish	VERB
taxlaw-11799	34	6	an	an	DET
taxlaw-11799	34	7	inclusive	inclusive	ADJ
taxlaw-11799	34	8	framework	framework	NOUN
taxlaw-11799	34	9	on	on	ADP
taxlaw-11799	34	10	beps	bep	NOUN
taxlaw-11799	34	11	in	in	ADP
taxlaw-11799	34	12	2016	2016	NUM
taxlaw-11799	34	13	to	to	PART
taxlaw-11799	34	14	allow	allow	VERB
taxlaw-11799	34	15	interested	interested	ADJ
taxlaw-11799	34	16	countries	country	NOUN
taxlaw-11799	34	17	and	and	CCONJ
taxlaw-11799	34	18	jurisdictions	jurisdiction	NOUN
taxlaw-11799	34	19	to	to	PART
taxlaw-11799	34	20	collaborate	collaborate	VERB
taxlaw-11799	34	21	with	with	ADP
taxlaw-11799	34	22	oecd	oecd	PROPN
taxlaw-11799	34	23	and	and	CCONJ
taxlaw-11799	34	24	g20	g20	NOUN
taxlaw-11799	34	25	members	member	NOUN
taxlaw-11799	34	26	to	to	PART
taxlaw-11799	34	27	develop	develop	VERB
taxlaw-11799	34	28	standards	standard	NOUN
taxlaw-11799	34	29	on	on	ADP
taxlaw-11799	34	30	beps	bep	NOUN
taxlaw-11799	34	31	-	-	PUNCT
taxlaw-11799	34	32	related	relate	VERB
taxlaw-11799	34	33	issues	issue	NOUN
taxlaw-11799	34	34	as	as	ADV
taxlaw-11799	34	35	well	well	ADV
taxlaw-11799	34	36	as	as	ADP
taxlaw-11799	34	37	review	review	NOUN
taxlaw-11799	34	38	and	and	CCONJ
taxlaw-11799	34	39	monitor	monitor	VERB
taxlaw-11799	34	40	the	the	DET
taxlaw-11799	34	41	implementation	implementation	NOUN
taxlaw-11799	34	42	of	of	ADP
taxlaw-11799	34	43	the	the	DET
taxlaw-11799	34	44	entire	entire	ADJ
taxlaw-11799	34	45	beps	bep	NOUN
taxlaw-11799	34	46	package.10	package.10	ADP
taxlaw-11799	34	47	the	the	DET
taxlaw-11799	34	48	action	action	NOUN
taxlaw-11799	34	49	14	14	NUM
taxlaw-11799	34	50	report	report	NOUN
taxlaw-11799	34	51	,	,	PUNCT
taxlaw-11799	34	52	3	3	NUM
taxlaw-11799	34	53	jiyoung	jiyoung	NOUN
taxlaw-11799	34	54	sohn	sohn	PROPN
taxlaw-11799	34	55	,	,	PUNCT
taxlaw-11799	34	56	google	google	PROPN
taxlaw-11799	34	57	,	,	PUNCT
taxlaw-11799	34	58	apple	apple	NOUN
taxlaw-11799	34	59	hit	hit	VERB
taxlaw-11799	34	60	by	by	ADP
taxlaw-11799	34	61	first	first	ADJ
taxlaw-11799	34	62	law	law	NOUN
taxlaw-11799	34	63	threatening	threaten	VERB
taxlaw-11799	34	64	dominance	dominance	NOUN
taxlaw-11799	34	65	over	over	ADP
taxlaw-11799	34	66	app	app	ADJ
taxlaw-11799	34	67	-	-	PUNCT
taxlaw-11799	34	68	store	store	NOUN
taxlaw-11799	34	69	payments	payment	NOUN
taxlaw-11799	34	70	,	,	PUNCT
taxlaw-11799	34	71	wall	wall	PROPN
taxlaw-11799	34	72	st	st	PROPN
taxlaw-11799	34	73	.	.	PROPN
taxlaw-11799	34	74	j.	j.	PROPN
taxlaw-11799	34	75	,	,	PUNCT
taxlaw-11799	34	76	aug	aug	PROPN
taxlaw-11799	34	77	.	.	PROPN
taxlaw-11799	34	78	31	31	NUM
taxlaw-11799	34	79	,	,	PUNCT
taxlaw-11799	34	80	2021	2021	NUM
taxlaw-11799	34	81	,	,	PUNCT
taxlaw-11799	34	82	https://www.wsj.com/articles/google-apple-hit-in-southkorea-by-worlds-first-law-ending-their-dominance-over-app-store-payments-11630403335/	https://www.wsj.com/articles/google-apple-hit-in-southkorea-by-worlds-first-law-ending-their-dominance-over-app-store-payments-11630403335/	NOUN
taxlaw-11799	34	83	,	,	PUNCT
taxlaw-11799	34	84	[	[	X
taxlaw-11799	34	85	https://perma.cc/37en-kc2c	https://perma.cc/37en-kc2c	X
taxlaw-11799	34	86	]	]	X
taxlaw-11799	34	87	.	.	PUNCT
taxlaw-11799	35	1	4	4	NUM
taxlaw-11799	35	2	michelle	michelle	PROPN
taxlaw-11799	35	3	markham	markham	PROPN
taxlaw-11799	35	4	,	,	PUNCT
taxlaw-11799	35	5	litigation	litigation	NOUN
taxlaw-11799	35	6	,	,	PUNCT
taxlaw-11799	35	7	arbitration	arbitration	NOUN
taxlaw-11799	35	8	and	and	CCONJ
taxlaw-11799	35	9	mediation	mediation	NOUN
taxlaw-11799	35	10	in	in	ADP
taxlaw-11799	35	11	international	international	ADJ
taxlaw-11799	35	12	tax	tax	NOUN
taxlaw-11799	35	13	disputes	dispute	NOUN
taxlaw-11799	35	14	:	:	PUNCT
taxlaw-11799	35	15	an	an	DET
taxlaw-11799	35	16	assessment	assessment	NOUN
taxlaw-11799	35	17	of	of	ADP
taxlaw-11799	35	18	whether	whether	SCONJ
taxlaw-11799	35	19	this	this	DET
taxlaw-11799	35	20	results	result	NOUN
taxlaw-11799	35	21	in	in	ADP
taxlaw-11799	35	22	competitive	competitive	ADJ
taxlaw-11799	35	23	or	or	CCONJ
taxlaw-11799	35	24	collaborative	collaborative	ADJ
taxlaw-11799	35	25	relations	relation	NOUN
taxlaw-11799	35	26	,	,	PUNCT
taxlaw-11799	35	27	11	11	NUM
taxlaw-11799	35	28	contemp	contemp	NOUN
taxlaw-11799	35	29	.	.	PUNCT
taxlaw-11799	36	1	asia	asia	PROPN
taxlaw-11799	36	2	arb	arb	PROPN
taxlaw-11799	36	3	.	.	PUNCT
taxlaw-11799	37	1	j.	j.	PROPN
taxlaw-11799	37	2	278	278	NUM
taxlaw-11799	37	3	(	(	PUNCT
taxlaw-11799	37	4	2018	2018	NUM
taxlaw-11799	37	5	)	)	PUNCT
taxlaw-11799	37	6	.	.	PUNCT
taxlaw-11799	38	1	5	5	NUM
taxlaw-11799	38	2	vito	vito	PROPN
taxlaw-11799	38	3	tanzi	tanzi	PROPN
taxlaw-11799	38	4	,	,	PUNCT
taxlaw-11799	38	5	globalization	globalization	NOUN
taxlaw-11799	38	6	,	,	PUNCT
taxlaw-11799	38	7	tax	tax	NOUN
taxlaw-11799	38	8	competition	competition	NOUN
taxlaw-11799	38	9	and	and	CCONJ
taxlaw-11799	38	10	the	the	DET
taxlaw-11799	38	11	future	future	NOUN
taxlaw-11799	38	12	of	of	ADP
taxlaw-11799	38	13	tax	tax	NOUN
taxlaw-11799	38	14	systems	system	NOUN
taxlaw-11799	38	15	4	4	NUM
taxlaw-11799	38	16	-	-	SYM
taxlaw-11799	38	17	11	11	NUM
taxlaw-11799	38	18	(	(	PUNCT
taxlaw-11799	38	19	imf	imf	PROPN
taxlaw-11799	38	20	,	,	PUNCT
taxlaw-11799	38	21	working	working	NOUN
taxlaw-11799	38	22	paper	paper	NOUN
taxlaw-11799	38	23	no	no	INTJ
taxlaw-11799	38	24	.	.	PUNCT
taxlaw-11799	38	25	1996/141	1996/141	NUM
taxlaw-11799	38	26	,	,	PUNCT
taxlaw-11799	38	27	1996	1996	NUM
taxlaw-11799	38	28	)	)	PUNCT
taxlaw-11799	38	29	.	.	PUNCT
taxlaw-11799	39	1	6angel	6angel	NUM
taxlaw-11799	39	2	gurria	gurria	NOUN
taxlaw-11799	39	3	,	,	PUNCT
taxlaw-11799	39	4	oecd	oecd	PROPN
taxlaw-11799	39	5	,	,	PUNCT
taxlaw-11799	39	6	remarks	remark	NOUN
taxlaw-11799	39	7	on	on	ADP
taxlaw-11799	39	8	oecd	oecd	PROPN
taxlaw-11799	39	9	tax	tax	NOUN
taxlaw-11799	39	10	and	and	CCONJ
taxlaw-11799	39	11	competition	competition	NOUN
taxlaw-11799	39	12	policy	policy	NOUN
taxlaw-11799	39	13	(	(	PUNCT
taxlaw-11799	39	14	feb	feb	PROPN
taxlaw-11799	39	15	.	.	PROPN
taxlaw-11799	39	16	11	11	NUM
taxlaw-11799	39	17	,	,	PUNCT
taxlaw-11799	39	18	2014	2014	NUM
taxlaw-11799	39	19	)	)	PUNCT
taxlaw-11799	39	20	,	,	PUNCT
taxlaw-11799	39	21	http://www.oecd.org/competition/taxation-and-competition-policy.htm/	http://www.oecd.org/competition/taxation-and-competition-policy.htm/	ADJ
taxlaw-11799	39	22	,	,	PUNCT
taxlaw-11799	39	23	[	[	X
taxlaw-11799	39	24	https://perma.cc/75cfjsbq	https://perma.cc/75cfjsbq	X
taxlaw-11799	39	25	]	]	PUNCT
taxlaw-11799	39	26	.	.	PUNCT
taxlaw-11799	40	1	7	7	NUM
taxlaw-11799	40	2	roy	roy	PROPN
taxlaw-11799	40	3	rohatgi	rohatgi	PROPN
taxlaw-11799	40	4	,	,	PUNCT
taxlaw-11799	40	5	basic	basic	ADJ
taxlaw-11799	40	6	international	international	ADJ
taxlaw-11799	40	7	taxation	taxation	NOUN
taxlaw-11799	40	8	,	,	PUNCT
taxlaw-11799	40	9	2	2	NUM
taxlaw-11799	40	10	(	(	PUNCT
taxlaw-11799	40	11	2d	2d	NUM
taxlaw-11799	40	12	ed	ed	NOUN
taxlaw-11799	40	13	.	.	PROPN
taxlaw-11799	40	14	2005	2005	NUM
taxlaw-11799	40	15	)	)	PUNCT
taxlaw-11799	40	16	.	.	PUNCT
taxlaw-11799	41	1	8	8	NUM
taxlaw-11799	41	2	michelle	michelle	PROPN
taxlaw-11799	41	3	markham	markham	PROPN
taxlaw-11799	41	4	,	,	PUNCT
taxlaw-11799	41	5	recurring	recur	VERB
taxlaw-11799	41	6	resistance	resistance	NOUN
taxlaw-11799	41	7	to	to	ADP
taxlaw-11799	41	8	tax	tax	NOUN
taxlaw-11799	41	9	treaty	treaty	NOUN
taxlaw-11799	41	10	arbitration	arbitration	NOUN
taxlaw-11799	41	11	as	as	ADP
taxlaw-11799	41	12	a	a	DET
taxlaw-11799	41	13	dispute	dispute	NOUN
taxlaw-11799	41	14	resolution	resolution	NOUN
taxlaw-11799	41	15	mechanism	mechanism	NOUN
taxlaw-11799	41	16	,	,	PUNCT
taxlaw-11799	41	17	austaxpolicy	austaxpolicy	NOUN
taxlaw-11799	41	18	:	:	PUNCT
taxlaw-11799	41	19	tax	tax	NOUN
taxlaw-11799	41	20	&	&	CCONJ
taxlaw-11799	41	21	transfer	transfer	VERB
taxlaw-11799	41	22	pol’y	pol’y	NOUN
taxlaw-11799	41	23	inst	inst	NOUN
taxlaw-11799	41	24	.	.	PROPN
taxlaw-11799	41	25	,	,	PUNCT
taxlaw-11799	41	26	oct	oct	PROPN
taxlaw-11799	41	27	.	.	PROPN
taxlaw-11799	41	28	23	23	NUM
taxlaw-11799	41	29	,	,	PUNCT
taxlaw-11799	41	30	2017	2017	NUM
taxlaw-11799	41	31	,	,	PUNCT
taxlaw-11799	41	32	http://www.austaxpolicy.com/recurring-resistance-tax-treaty-arbitration-dispute-resolutionmechanism/	http://www.austaxpolicy.com/recurring-resistance-tax-treaty-arbitration-dispute-resolutionmechanism/	X
taxlaw-11799	41	33	,	,	PUNCT
taxlaw-11799	41	34	[	[	X
taxlaw-11799	41	35	https://perma.cc/k59w-3v2j	https://perma.cc/k59w-3v2j	NOUN
taxlaw-11799	41	36	]	]	X
taxlaw-11799	41	37	.	.	PUNCT
taxlaw-11799	41	38	9	9	NUM
taxlaw-11799	41	39	oecd	oecd	PROPN
taxlaw-11799	41	40	,	,	PUNCT
taxlaw-11799	41	41	action	action	NOUN
taxlaw-11799	41	42	14	14	NUM
taxlaw-11799	41	43	mutual	mutual	ADJ
taxlaw-11799	41	44	agreement	agreement	NOUN
taxlaw-11799	41	45	procedure	procedure	NOUN
taxlaw-11799	41	46	,	,	PUNCT
taxlaw-11799	41	47	http://www.oecd.org/tax/beps/bepsactions/action14/	http://www.oecd.org/tax/beps/bepsactions/action14/	PROPN
taxlaw-11799	41	48	,	,	PUNCT
taxlaw-11799	41	49	[	[	X
taxlaw-11799	41	50	https://perma.cc/348w-sdpy	https://perma.cc/348w-sdpy	X
taxlaw-11799	41	51	]	]	X
taxlaw-11799	41	52	(	(	PUNCT
taxlaw-11799	41	53	last	last	ADJ
taxlaw-11799	41	54	visited	visit	VERB
taxlaw-11799	41	55	may	may	AUX
taxlaw-11799	41	56	20	20	NUM
taxlaw-11799	41	57	,	,	PUNCT
taxlaw-11799	41	58	2023	2023	NUM
taxlaw-11799	41	59	)	)	PUNCT
taxlaw-11799	41	60	.	.	PUNCT
taxlaw-11799	42	1	10	10	NUM
taxlaw-11799	42	2	oecd	oecd	PROPN
taxlaw-11799	42	3	,	,	PUNCT
taxlaw-11799	42	4	oecd	oecd	PROPN
taxlaw-11799	42	5	/	/	SYM
taxlaw-11799	42	6	g20	g20	NOUN
taxlaw-11799	42	7	base	base	NOUN
taxlaw-11799	42	8	erosion	erosion	NOUN
taxlaw-11799	42	9	and	and	CCONJ
taxlaw-11799	42	10	profit	profit	NOUN
taxlaw-11799	42	11	shifting	shifting	NOUN
taxlaw-11799	42	12	project	project	NOUN
taxlaw-11799	42	13	,	,	PUNCT
taxlaw-11799	42	14	https://www.oecdilibrary.org/taxation/oecd-g20-base-erosion-and-profit-shifting-project_23132612	https://www.oecdilibrary.org/taxation/oecd-g20-base-erosion-and-profit-shifting-project_23132612	PROPN
taxlaw-11799	42	15	,	,	PUNCT
taxlaw-11799	42	16	[	[	X
taxlaw-11799	42	17	https://perma.cc/5glu-mcqx	https://perma.cc/5glu-mcqx	X
taxlaw-11799	42	18	]	]	X
taxlaw-11799	42	19	(	(	PUNCT
taxlaw-11799	42	20	last	last	ADJ
taxlaw-11799	42	21	visited	visit	VERB
taxlaw-11799	42	22	may	may	AUX
taxlaw-11799	42	23	20	20	NUM
taxlaw-11799	42	24	,	,	PUNCT
taxlaw-11799	42	25	2023	2023	NUM
taxlaw-11799	42	26	)	)	PUNCT
taxlaw-11799	42	27	.	.	PUNCT
taxlaw-11799	43	1	2023	2023	NUM
taxlaw-11799	43	2	]	]	PUNCT
taxlaw-11799	43	3	the	the	DET
taxlaw-11799	43	4	path	path	NOUN
taxlaw-11799	43	5	to	to	PART
taxlaw-11799	43	6	mediation	mediation	VERB
taxlaw-11799	43	7	33	33	NUM
taxlaw-11799	43	8	making	make	VERB
taxlaw-11799	43	9	dispute	dispute	NOUN
taxlaw-11799	43	10	resolution	resolution	NOUN
taxlaw-11799	43	11	mechanisms	mechanism	VERB
taxlaw-11799	43	12	more	more	ADV
taxlaw-11799	43	13	effective	effective	ADJ
taxlaw-11799	43	14	,	,	PUNCT
taxlaw-11799	43	15	presents	present	VERB
taxlaw-11799	43	16	a	a	DET
taxlaw-11799	43	17	commitment	commitment	NOUN
taxlaw-11799	43	18	by	by	ADP
taxlaw-11799	43	19	countries	country	NOUN
taxlaw-11799	43	20	to	to	PART
taxlaw-11799	43	21	implement	implement	VERB
taxlaw-11799	43	22	a	a	DET
taxlaw-11799	43	23	so	so	ADV
taxlaw-11799	43	24	-	-	PUNCT
taxlaw-11799	43	25	called	call	VERB
taxlaw-11799	43	26	“	"	PUNCT
taxlaw-11799	43	27	minimum	minimum	ADJ
taxlaw-11799	43	28	standard	standard	NOUN
taxlaw-11799	43	29	”	"	PUNCT
taxlaw-11799	43	30	on	on	ADP
taxlaw-11799	43	31	dispute	dispute	NOUN
taxlaw-11799	43	32	resolution	resolution	NOUN
taxlaw-11799	43	33	,	,	PUNCT
taxlaw-11799	43	34	according	accord	VERB
taxlaw-11799	43	35	to	to	ADP
taxlaw-11799	43	36	the	the	DET
taxlaw-11799	43	37	oecd	oecd	PROPN
taxlaw-11799	43	38	.	.	PROPN
taxlaw-11799	43	39	11	11	NUM
taxlaw-11799	43	40	mandatory	mandatory	ADJ
taxlaw-11799	43	41	arbitration	arbitration	NOUN
taxlaw-11799	43	42	is	be	AUX
taxlaw-11799	43	43	mentioned	mention	VERB
taxlaw-11799	43	44	in	in	ADP
taxlaw-11799	43	45	the	the	DET
taxlaw-11799	43	46	14th	14th	ADJ
taxlaw-11799	43	47	movement	movement	NOUN
taxlaw-11799	43	48	of	of	ADP
taxlaw-11799	43	49	beps	bep	NOUN
taxlaw-11799	43	50	and	and	CCONJ
taxlaw-11799	43	51	oecd	oecd	PROPN
taxlaw-11799	43	52	model	model	PROPN
taxlaw-11799	43	53	convention	convention	PROPN
taxlaw-11799	43	54	(	(	PUNCT
taxlaw-11799	43	55	2008	2008	NUM
taxlaw-11799	43	56	version	version	NOUN
taxlaw-11799	43	57	)	)	PUNCT
taxlaw-11799	43	58	.	.	PUNCT
taxlaw-11799	44	1	12	12	NUM
taxlaw-11799	44	2	the	the	DET
taxlaw-11799	44	3	negotiation	negotiation	NOUN
taxlaw-11799	44	4	of	of	ADP
taxlaw-11799	44	5	the	the	DET
taxlaw-11799	44	6	multilateral	multilateral	ADJ
taxlaw-11799	44	7	instrument	instrument	NOUN
taxlaw-11799	44	8	(	(	PUNCT
taxlaw-11799	44	9	mli)13	mli)13	NOUN
taxlaw-11799	44	10	under	under	ADP
taxlaw-11799	44	11	action	action	NOUN
taxlaw-11799	44	12	15	15	NUM
taxlaw-11799	44	13	of	of	ADP
taxlaw-11799	44	14	the	the	DET
taxlaw-11799	44	15	beps	bep	NOUN
taxlaw-11799	44	16	action	action	NOUN
taxlaw-11799	44	17	plan14	plan14	NOUN
taxlaw-11799	44	18	has	have	AUX
taxlaw-11799	44	19	included	include	VERB
taxlaw-11799	44	20	a	a	DET
taxlaw-11799	44	21	mandatory	mandatory	ADJ
taxlaw-11799	44	22	binding	bind	VERB
taxlaw-11799	44	23	map	map	NOUN
taxlaw-11799	44	24	arbitration	arbitration	NOUN
taxlaw-11799	44	25	provision	provision	NOUN
taxlaw-11799	44	26	to	to	PART
taxlaw-11799	44	27	encourage	encourage	VERB
taxlaw-11799	44	28	countries	country	NOUN
taxlaw-11799	44	29	to	to	PART
taxlaw-11799	44	30	adopt	adopt	VERB
taxlaw-11799	44	31	arbitration	arbitration	NOUN
taxlaw-11799	44	32	procedures	procedure	NOUN
taxlaw-11799	44	33	in	in	ADP
taxlaw-11799	44	34	their	their	PRON
taxlaw-11799	44	35	tax	tax	NOUN
taxlaw-11799	44	36	treaties	treaty	NOUN
taxlaw-11799	44	37	.	.	PUNCT
taxlaw-11799	45	1	when	when	SCONJ
taxlaw-11799	45	2	the	the	DET
taxlaw-11799	45	3	states	state	NOUN
taxlaw-11799	45	4	adopt	adopt	VERB
taxlaw-11799	45	5	beps	bep	NOUN
taxlaw-11799	45	6	requirements	requirement	NOUN
taxlaw-11799	45	7	,	,	PUNCT
taxlaw-11799	45	8	they	they	PRON
taxlaw-11799	45	9	are	be	AUX
taxlaw-11799	45	10	required	require	VERB
taxlaw-11799	45	11	to	to	PART
taxlaw-11799	45	12	make	make	VERB
taxlaw-11799	45	13	some	some	DET
taxlaw-11799	45	14	changes	change	NOUN
taxlaw-11799	45	15	associated	associate	VERB
taxlaw-11799	45	16	with	with	ADP
taxlaw-11799	45	17	their	their	PRON
taxlaw-11799	45	18	domestic	domestic	ADJ
taxlaw-11799	45	19	taxation	taxation	NOUN
taxlaw-11799	45	20	system	system	NOUN
taxlaw-11799	45	21	.	.	PUNCT
taxlaw-11799	46	1	beps	bep	NOUN
taxlaw-11799	46	2	aims	aim	VERB
taxlaw-11799	46	3	to	to	PART
taxlaw-11799	46	4	decrease	decrease	VERB
taxlaw-11799	46	5	disputes	dispute	NOUN
taxlaw-11799	46	6	;	;	PUNCT
taxlaw-11799	46	7	however	however	ADV
taxlaw-11799	46	8	,	,	PUNCT
taxlaw-11799	46	9	disputes	dispute	NOUN
taxlaw-11799	46	10	may	may	AUX
taxlaw-11799	46	11	arise	arise	VERB
taxlaw-11799	46	12	in	in	ADP
taxlaw-11799	46	13	the	the	DET
taxlaw-11799	46	14	short	short	ADJ
taxlaw-11799	46	15	term	term	NOUN
taxlaw-11799	46	16	when	when	SCONJ
taxlaw-11799	46	17	states	state	NOUN
taxlaw-11799	46	18	are	be	AUX
taxlaw-11799	46	19	adopting	adopt	VERB
taxlaw-11799	46	20	new	new	ADJ
taxlaw-11799	46	21	criteria	criterion	NOUN
taxlaw-11799	46	22	for	for	ADP
taxlaw-11799	46	23	dealing	deal	VERB
taxlaw-11799	46	24	with	with	ADP
taxlaw-11799	46	25	taxation.15	taxation.15	NOUN
taxlaw-11799	46	26	thereby	thereby	ADV
taxlaw-11799	46	27	,	,	PUNCT
taxlaw-11799	46	28	it	it	PRON
taxlaw-11799	46	29	becomes	become	VERB
taxlaw-11799	46	30	imperative	imperative	ADJ
taxlaw-11799	46	31	to	to	PART
taxlaw-11799	46	32	consider	consider	VERB
taxlaw-11799	46	33	the	the	DET
taxlaw-11799	46	34	taxrelated	taxrelated	ADJ
taxlaw-11799	46	35	dispute	dispute	NOUN
taxlaw-11799	46	36	mechanisms	mechanism	NOUN
taxlaw-11799	46	37	on	on	ADP
taxlaw-11799	46	38	which	which	PRON
taxlaw-11799	46	39	taxpayers	taxpayer	NOUN
taxlaw-11799	46	40	always	always	ADV
taxlaw-11799	46	41	depend	depend	VERB
taxlaw-11799	46	42	upon	upon	SCONJ
taxlaw-11799	46	43	.	.	PUNCT
taxlaw-11799	47	1	pillar	pillar	NOUN
taxlaw-11799	47	2	one	one	NUM
taxlaw-11799	47	3	and	and	CCONJ
taxlaw-11799	47	4	pillar	pillar	VERB
taxlaw-11799	47	5	two	two	NUM
taxlaw-11799	47	6	make	make	VERB
taxlaw-11799	47	7	up	up	ADP
taxlaw-11799	47	8	the	the	DET
taxlaw-11799	47	9	two	two	NUM
taxlaw-11799	47	10	-	-	PUNCT
taxlaw-11799	47	11	pillar	pillar	NOUN
taxlaw-11799	47	12	solution	solution	NOUN
taxlaw-11799	47	13	.	.	PUNCT
taxlaw-11799	48	1	pillar	pillar	NOUN
taxlaw-11799	48	2	one	one	NUM
taxlaw-11799	48	3	aims	aim	VERB
taxlaw-11799	48	4	to	to	PART
taxlaw-11799	48	5	ensure	ensure	VERB
taxlaw-11799	48	6	an	an	DET
taxlaw-11799	48	7	equitable	equitable	ADJ
taxlaw-11799	48	8	distribution	distribution	NOUN
taxlaw-11799	48	9	of	of	ADP
taxlaw-11799	48	10	profits	profit	NOUN
taxlaw-11799	48	11	and	and	CCONJ
taxlaw-11799	48	12	taxing	tax	VERB
taxlaw-11799	48	13	rights	right	NOUN
taxlaw-11799	48	14	among	among	ADP
taxlaw-11799	48	15	countries	country	NOUN
taxlaw-11799	48	16	relating	relate	VERB
taxlaw-11799	48	17	to	to	ADP
taxlaw-11799	48	18	the	the	DET
taxlaw-11799	48	19	largest	large	ADJ
taxlaw-11799	48	20	mnes	mne	NOUN
taxlaw-11799	48	21	,	,	PUNCT
taxlaw-11799	48	22	which	which	PRON
taxlaw-11799	48	23	have	have	AUX
taxlaw-11799	48	24	benefited	benefit	VERB
taxlaw-11799	48	25	from	from	ADP
taxlaw-11799	48	26	globalization	globalization	NOUN
taxlaw-11799	48	27	.	.	PUNCT
taxlaw-11799	49	1	the	the	DET
taxlaw-11799	49	2	new	new	ADJ
taxlaw-11799	49	3	rules	rule	NOUN
taxlaw-11799	49	4	emphasize	emphasize	VERB
taxlaw-11799	49	5	tax	tax	NOUN
taxlaw-11799	49	6	certainty	certainty	NOUN
taxlaw-11799	49	7	,	,	PUNCT
taxlaw-11799	49	8	which	which	PRON
taxlaw-11799	49	9	includes	include	VERB
taxlaw-11799	49	10	a	a	DET
taxlaw-11799	49	11	mandatory	mandatory	ADJ
taxlaw-11799	49	12	and	and	CCONJ
taxlaw-11799	49	13	binding	bind	VERB
taxlaw-11799	49	14	dispute	dispute	NOUN
taxlaw-11799	49	15	resolution	resolution	NOUN
taxlaw-11799	49	16	process	process	NOUN
taxlaw-11799	49	17	for	for	ADP
taxlaw-11799	49	18	pillar	pillar	NOUN
taxlaw-11799	49	19	one	one	NUM
taxlaw-11799	49	20	.	.	PUNCT
taxlaw-11799	50	1	on	on	ADP
taxlaw-11799	50	2	the	the	DET
taxlaw-11799	50	3	other	other	ADJ
taxlaw-11799	50	4	hand	hand	NOUN
taxlaw-11799	50	5	,	,	PUNCT
taxlaw-11799	50	6	pillar	pillar	VERB
taxlaw-11799	50	7	two	two	NUM
taxlaw-11799	50	8	limits	limit	NOUN
taxlaw-11799	50	9	tax	tax	NOUN
taxlaw-11799	50	10	competition	competition	NOUN
taxlaw-11799	50	11	on	on	ADP
taxlaw-11799	50	12	corporate	corporate	ADJ
taxlaw-11799	50	13	income	income	NOUN
taxlaw-11799	50	14	tax	tax	NOUN
taxlaw-11799	50	15	by	by	ADP
taxlaw-11799	50	16	instituting	institute	VERB
taxlaw-11799	50	17	a	a	DET
taxlaw-11799	50	18	global	global	ADJ
taxlaw-11799	50	19	minimum	minimum	ADJ
taxlaw-11799	50	20	corporate	corporate	ADJ
taxlaw-11799	50	21	tax	tax	NOUN
taxlaw-11799	50	22	of	of	ADP
taxlaw-11799	50	23	15	15	NUM
taxlaw-11799	50	24	%	%	NOUN
taxlaw-11799	50	25	that	that	SCONJ
taxlaw-11799	50	26	countries	country	NOUN
taxlaw-11799	50	27	can	can	AUX
taxlaw-11799	50	28	use	use	VERB
taxlaw-11799	50	29	to	to	PART
taxlaw-11799	50	30	protect	protect	VERB
taxlaw-11799	50	31	their	their	PRON
taxlaw-11799	50	32	tax	tax	NOUN
taxlaw-11799	50	33	bases	basis	NOUN
taxlaw-11799	50	34	(	(	PUNCT
taxlaw-11799	50	35	the	the	DET
taxlaw-11799	50	36	globe	globe	NOUN
taxlaw-11799	50	37	rules	rule	NOUN
taxlaw-11799	50	38	)	)	PUNCT
taxlaw-11799	50	39	.	.	PUNCT
taxlaw-11799	51	1	pillar	pillar	NOUN
taxlaw-11799	51	2	two	two	NUM
taxlaw-11799	51	3	does	do	AUX
taxlaw-11799	51	4	not	not	PART
taxlaw-11799	51	5	eliminate	eliminate	VERB
taxlaw-11799	51	6	tax	tax	NOUN
taxlaw-11799	51	7	competition	competition	NOUN
taxlaw-11799	51	8	,	,	PUNCT
taxlaw-11799	51	9	but	but	CCONJ
taxlaw-11799	51	10	rather	rather	ADV
taxlaw-11799	51	11	limits	limit	VERB
taxlaw-11799	51	12	it	it	PRON
taxlaw-11799	51	13	through	through	ADP
taxlaw-11799	51	14	multilateral	multilateral	ADJ
taxlaw-11799	51	15	agreements.16	agreements.16	PROPN
taxlaw-11799	52	1	the	the	DET
taxlaw-11799	52	2	two	two	NUM
taxlaw-11799	52	3	-	-	PUNCT
taxlaw-11799	52	4	pillar	pillar	NOUN
taxlaw-11799	52	5	strategy	strategy	NOUN
taxlaw-11799	52	6	offers	offer	VERB
taxlaw-11799	52	7	to	to	PART
taxlaw-11799	52	8	remove	remove	VERB
taxlaw-11799	52	9	tax	tax	NOUN
taxlaw-11799	52	10	competition	competition	NOUN
taxlaw-11799	52	11	while	while	SCONJ
taxlaw-11799	52	12	imposing	impose	VERB
taxlaw-11799	52	13	multilaterally	multilaterally	ADV
taxlaw-11799	52	14	agreed	agree	VERB
taxlaw-11799	52	15	upon	upon	SCONJ
taxlaw-11799	52	16	limits	limit	NOUN
taxlaw-11799	52	17	.	.	PUNCT
taxlaw-11799	53	1	these	these	DET
taxlaw-11799	53	2	new	new	ADJ
taxlaw-11799	53	3	regulations	regulation	NOUN
taxlaw-11799	53	4	will	will	AUX
taxlaw-11799	53	5	apply	apply	VERB
taxlaw-11799	53	6	to	to	ADP
taxlaw-11799	53	7	multinational	multinational	ADJ
taxlaw-11799	53	8	firms	firm	NOUN
taxlaw-11799	53	9	with	with	ADP
taxlaw-11799	53	10	worldwide	worldwide	ADJ
taxlaw-11799	53	11	sales	sale	NOUN
taxlaw-11799	53	12	of	of	ADP
taxlaw-11799	53	13	more	more	ADJ
taxlaw-11799	53	14	than	than	ADP
taxlaw-11799	53	15	€	€	SYM
taxlaw-11799	53	16	20	20	NUM
taxlaw-11799	53	17	billion	billion	NUM
taxlaw-11799	53	18	and	and	CCONJ
taxlaw-11799	53	19	profits	profit	NOUN
taxlaw-11799	53	20	of	of	ADP
taxlaw-11799	53	21	more	more	ADJ
taxlaw-11799	53	22	than	than	ADP
taxlaw-11799	53	23	10	10	NUM
taxlaw-11799	53	24	%	%	NOUN
taxlaw-11799	53	25	,	,	PUNCT
taxlaw-11799	53	26	which	which	PRON
taxlaw-11799	53	27	can	can	AUX
taxlaw-11799	53	28	be	be	AUX
taxlaw-11799	53	29	called	call	VERB
taxlaw-11799	53	30	winners	winner	NOUN
taxlaw-11799	53	31	of	of	ADP
taxlaw-11799	53	32	globalization	globalization	NOUN
taxlaw-11799	53	33	,	,	PUNCT
taxlaw-11799	53	34	with	with	ADP
taxlaw-11799	53	35	25	25	NUM
taxlaw-11799	53	36	%	%	NOUN
taxlaw-11799	53	37	of	of	ADP
taxlaw-11799	53	38	profits	profit	NOUN
taxlaw-11799	53	39	over	over	ADP
taxlaw-11799	53	40	the	the	DET
taxlaw-11799	53	41	10	10	NUM
taxlaw-11799	53	42	%	%	NOUN
taxlaw-11799	53	43	level	level	NOUN
taxlaw-11799	53	44	to	to	PART
taxlaw-11799	53	45	be	be	AUX
taxlaw-11799	53	46	redistributed	redistribute	VERB
taxlaw-11799	53	47	to	to	ADP
taxlaw-11799	53	48	market	market	NOUN
taxlaw-11799	53	49	jurisdictions	jurisdiction	NOUN
taxlaw-11799	53	50	.	.	PUNCT
taxlaw-11799	54	1	regarding	regard	VERB
taxlaw-11799	54	2	the	the	DET
taxlaw-11799	54	3	largest	large	ADJ
taxlaw-11799	54	4	and	and	CCONJ
taxlaw-11799	54	5	most	most	ADV
taxlaw-11799	54	6	successful	successful	ADJ
taxlaw-11799	54	7	multinational	multinational	ADJ
taxlaw-11799	54	8	firms	firm	NOUN
taxlaw-11799	54	9	,	,	PUNCT
taxlaw-11799	54	10	a	a	DET
taxlaw-11799	54	11	fairer	fair	ADJ
taxlaw-11799	54	12	division	division	NOUN
taxlaw-11799	54	13	of	of	ADP
taxlaw-11799	54	14	earnings	earning	NOUN
taxlaw-11799	54	15	and	and	CCONJ
taxlaw-11799	54	16	taxing	tax	VERB
taxlaw-11799	54	17	rights	right	NOUN
taxlaw-11799	54	18	across	across	ADP
taxlaw-11799	54	19	nations	nation	NOUN
taxlaw-11799	54	20	will	will	AUX
taxlaw-11799	54	21	be	be	AUX
taxlaw-11799	54	22	ensured	ensure	VERB
taxlaw-11799	54	23	by	by	ADP
taxlaw-11799	54	24	pillar	pillar	NOUN
taxlaw-11799	54	25	one	one	NUM
taxlaw-11799	54	26	.	.	PUNCT
taxlaw-11799	55	1	some	some	DET
taxlaw-11799	55	2	taxation	taxation	NOUN
taxlaw-11799	55	3	powers	power	NOUN
taxlaw-11799	55	4	over	over	ADP
taxlaw-11799	55	5	mnes	mne	NOUN
taxlaw-11799	55	6	will	will	AUX
taxlaw-11799	55	7	be	be	AUX
taxlaw-11799	55	8	reallocated	reallocate	VERB
taxlaw-11799	55	9	from	from	ADP
taxlaw-11799	55	10	mnes	mne	NOUN
taxlaw-11799	55	11	’	'	PUNCT
taxlaw-11799	55	12	home	home	NOUN
taxlaw-11799	55	13	states	state	NOUN
taxlaw-11799	55	14	to	to	ADP
taxlaw-11799	55	15	the	the	DET
taxlaw-11799	55	16	host	host	NOUN
taxlaw-11799	55	17	states	state	NOUN
taxlaw-11799	55	18	,	,	PUNCT
taxlaw-11799	55	19	where	where	SCONJ
taxlaw-11799	55	20	mnes	mne	NOUN
taxlaw-11799	55	21	are	be	AUX
taxlaw-11799	55	22	conducting	conduct	VERB
taxlaw-11799	55	23	business	business	NOUN
taxlaw-11799	55	24	and	and	CCONJ
taxlaw-11799	55	25	making	make	VERB
taxlaw-11799	55	26	profits	profit	NOUN
taxlaw-11799	55	27	.	.	PUNCT
taxlaw-11799	56	1	based	base	VERB
taxlaw-11799	56	2	on	on	ADP
taxlaw-11799	56	3	the	the	DET
taxlaw-11799	56	4	multilateral	multilateral	ADJ
taxlaw-11799	56	5	convention	convention	NOUN
taxlaw-11799	56	6	(	(	PUNCT
taxlaw-11799	56	7	mlc	mlc	PROPN
taxlaw-11799	56	8	)	)	PUNCT
taxlaw-11799	56	9	,	,	PUNCT
taxlaw-11799	56	10	the	the	DET
taxlaw-11799	56	11	parties	party	NOUN
taxlaw-11799	56	12	will	will	AUX
taxlaw-11799	56	13	be	be	AUX
taxlaw-11799	56	14	required	require	VERB
taxlaw-11799	56	15	to	to	PART
taxlaw-11799	56	16	eliminate	eliminate	VERB
taxlaw-11799	56	17	all	all	DET
taxlaw-11799	56	18	digital	digital	ADJ
taxlaw-11799	56	19	services	service	NOUN
taxlaw-11799	56	20	taxes	taxis	NOUN
taxlaw-11799	56	21	and	and	CCONJ
taxlaw-11799	56	22	other	other	ADJ
taxlaw-11799	56	23	related	relate	VERB
taxlaw-11799	56	24	equivalent	equivalent	ADJ
taxlaw-11799	56	25	measures	measure	NOUN
taxlaw-11799	56	26	affecting	affect	VERB
taxlaw-11799	56	27	all	all	DET
taxlaw-11799	56	28	enterprises	enterprise	NOUN
taxlaw-11799	56	29	,	,	PUNCT
taxlaw-11799	56	30	as	as	ADV
taxlaw-11799	56	31	well	well	ADV
taxlaw-11799	56	32	as	as	ADP
taxlaw-11799	56	33	to	to	PART
taxlaw-11799	56	34	promise	promise	VERB
taxlaw-11799	56	35	not	not	PART
taxlaw-11799	56	36	to	to	ADP
taxlaw-11799	56	37	11	11	NUM
taxlaw-11799	56	38	oecd	oecd	NOUN
taxlaw-11799	56	39	,	,	PUNCT
taxlaw-11799	56	40	beps	bep	NOUN
taxlaw-11799	56	41	actions	action	NOUN
taxlaw-11799	56	42	,	,	PUNCT
taxlaw-11799	56	43	http://www.oecd.org/tax/beps/beps-actions.htm/	http://www.oecd.org/tax/beps/beps-actions.htm/	PROPN
taxlaw-11799	56	44	,	,	PUNCT
taxlaw-11799	56	45	[	[	X
taxlaw-11799	56	46	https://perma.cc/l7cv-wdne	https://perma.cc/l7cv-wdne	X
taxlaw-11799	56	47	]	]	X
taxlaw-11799	56	48	(	(	PUNCT
taxlaw-11799	56	49	last	last	ADJ
taxlaw-11799	56	50	visited	visit	VERB
taxlaw-11799	56	51	may	may	AUX
taxlaw-11799	56	52	20	20	NUM
taxlaw-11799	56	53	,	,	PUNCT
taxlaw-11799	56	54	2023	2023	NUM
taxlaw-11799	56	55	)	)	PUNCT
taxlaw-11799	56	56	.	.	PUNCT
taxlaw-11799	57	1	12	12	NUM
taxlaw-11799	57	2	oecd	oecd	NOUN
taxlaw-11799	57	3	,	,	PUNCT
taxlaw-11799	57	4	articles	article	NOUN
taxlaw-11799	57	5	of	of	ADP
taxlaw-11799	57	6	the	the	DET
taxlaw-11799	57	7	model	model	NOUN
taxlaw-11799	57	8	convention	convention	NOUN
taxlaw-11799	57	9	with	with	ADP
taxlaw-11799	57	10	respect	respect	NOUN
taxlaw-11799	57	11	to	to	ADP
taxlaw-11799	57	12	taxes	taxis	NOUN
taxlaw-11799	57	13	on	on	ADP
taxlaw-11799	57	14	income	income	NOUN
taxlaw-11799	57	15	and	and	CCONJ
taxlaw-11799	57	16	on	on	ADP
taxlaw-11799	57	17	capital	capital	NOUN
taxlaw-11799	57	18	,	,	PUNCT
taxlaw-11799	57	19	(	(	PUNCT
taxlaw-11799	57	20	july	july	PROPN
taxlaw-11799	57	21	17	17	NUM
taxlaw-11799	57	22	,	,	PUNCT
taxlaw-11799	57	23	2008	2008	NUM
taxlaw-11799	57	24	)	)	PUNCT
taxlaw-11799	57	25	http://www.oecd.org/tax/treaties/42219418.pdf	http://www.oecd.org/tax/treaties/42219418.pdf	NOUN
taxlaw-11799	57	26	,	,	PUNCT
taxlaw-11799	57	27	[	[	X
taxlaw-11799	57	28	https://perma.cc/rcu9wekj	https://perma.cc/rcu9wekj	X
taxlaw-11799	57	29	]	]	X
taxlaw-11799	57	30	.	.	PUNCT
taxlaw-11799	58	1	13	13	NUM
taxlaw-11799	58	2	the	the	DET
taxlaw-11799	58	3	mli	mli	PROPN
taxlaw-11799	58	4	was	be	AUX
taxlaw-11799	58	5	released	release	VERB
taxlaw-11799	58	6	in	in	ADP
taxlaw-11799	58	7	2016	2016	NUM
taxlaw-11799	58	8	and	and	CCONJ
taxlaw-11799	58	9	serves	serve	VERB
taxlaw-11799	58	10	to	to	PART
taxlaw-11799	58	11	amend	amend	VERB
taxlaw-11799	58	12	existing	exist	VERB
taxlaw-11799	58	13	treaties	treaty	NOUN
taxlaw-11799	58	14	so	so	SCONJ
taxlaw-11799	58	15	that	that	SCONJ
taxlaw-11799	58	16	they	they	PRON
taxlaw-11799	58	17	are	be	AUX
taxlaw-11799	58	18	updated	update	VERB
taxlaw-11799	58	19	with	with	ADP
taxlaw-11799	58	20	the	the	DET
taxlaw-11799	58	21	oecd	oecd	PROPN
taxlaw-11799	58	22	beps	bep	NOUN
taxlaw-11799	58	23	measures	measure	NOUN
taxlaw-11799	58	24	agreed	agree	VERB
taxlaw-11799	58	25	by	by	ADP
taxlaw-11799	58	26	the	the	DET
taxlaw-11799	58	27	g20	g20	NOUN
taxlaw-11799	58	28	.	.	PUNCT
taxlaw-11799	59	1	14	14	NUM
taxlaw-11799	59	2	oecd	oecd	PROPN
taxlaw-11799	59	3	,	,	PUNCT
taxlaw-11799	59	4	developing	develop	VERB
taxlaw-11799	59	5	a	a	DET
taxlaw-11799	59	6	multilateral	multilateral	ADJ
taxlaw-11799	59	7	instrument	instrument	NOUN
taxlaw-11799	59	8	to	to	PART
taxlaw-11799	59	9	modify	modify	VERB
taxlaw-11799	59	10	bilateral	bilateral	ADJ
taxlaw-11799	59	11	tax	tax	NOUN
taxlaw-11799	59	12	treaties	treaty	NOUN
taxlaw-11799	59	13	,	,	PUNCT
taxlaw-11799	59	14	action	action	NOUN
taxlaw-11799	59	15	15	15	NUM
taxlaw-11799	59	16	–	–	SYM
taxlaw-11799	59	17	2015	2015	NUM
taxlaw-11799	59	18	final	final	ADJ
taxlaw-11799	59	19	report	report	NOUN
taxlaw-11799	59	20	,	,	PUNCT
taxlaw-11799	59	21	oecd	oecd	PROPN
taxlaw-11799	59	22	/	/	SYM
taxlaw-11799	59	23	g20	g20	NOUN
taxlaw-11799	59	24	base	base	NOUN
taxlaw-11799	59	25	erosion	erosion	NOUN
taxlaw-11799	59	26	and	and	CCONJ
taxlaw-11799	59	27	profit	profit	NOUN
taxlaw-11799	59	28	shifting	shift	VERB
taxlaw-11799	59	29	project	project	NOUN
taxlaw-11799	59	30	(	(	PUNCT
taxlaw-11799	59	31	2015	2015	NUM
taxlaw-11799	59	32	)	)	PUNCT
taxlaw-11799	59	33	.	.	PUNCT
taxlaw-11799	60	1	15	15	NUM
taxlaw-11799	60	2	julien	julien	PROPN
taxlaw-11799	60	3	chaisse	chaisse	PROPN
taxlaw-11799	60	4	&	&	CCONJ
taxlaw-11799	60	5	xueliang	xueliang	PROPN
taxlaw-11799	60	6	ji	ji	PROPN
taxlaw-11799	60	7	,	,	PUNCT
taxlaw-11799	60	8	‘	'	PUNCT
taxlaw-11799	60	9	soft	soft	ADJ
taxlaw-11799	60	10	law	law	NOUN
taxlaw-11799	60	11	’	'	PUNCT
taxlaw-11799	60	12	in	in	ADP
taxlaw-11799	60	13	international	international	ADJ
taxlaw-11799	60	14	law	law	NOUN
taxlaw-11799	60	15	-	-	PUNCT
taxlaw-11799	60	16	making	making	NOUN
taxlaw-11799	60	17	:	:	PUNCT
taxlaw-11799	60	18	how	how	SCONJ
taxlaw-11799	60	19	soft	soft	ADJ
taxlaw-11799	60	20	international	international	ADJ
taxlaw-11799	60	21	taxation	taxation	NOUN
taxlaw-11799	60	22	law	law	NOUN
taxlaw-11799	60	23	is	be	AUX
taxlaw-11799	60	24	reshaping	reshape	VERB
taxlaw-11799	60	25	international	international	ADJ
taxlaw-11799	60	26	economic	economic	ADJ
taxlaw-11799	60	27	governance	governance	NOUN
taxlaw-11799	60	28	,	,	PUNCT
taxlaw-11799	60	29	13	13	NUM
taxlaw-11799	60	30	asian	asian	ADJ
taxlaw-11799	60	31	j.	j.	PROPN
taxlaw-11799	60	32	of	of	ADP
taxlaw-11799	60	33	wto	wto	PROPN
taxlaw-11799	60	34	&	&	CCONJ
taxlaw-11799	60	35	int’l	int’l	NUM
taxlaw-11799	60	36	health	health	PROPN
taxlaw-11799	60	37	l.	l.	PROPN
taxlaw-11799	60	38	&	&	CCONJ
taxlaw-11799	60	39	pol’y	pol’y	NOUN
taxlaw-11799	60	40	463	463	NUM
taxlaw-11799	60	41	(	(	PUNCT
taxlaw-11799	60	42	2018	2018	NUM
taxlaw-11799	60	43	)	)	PUNCT
taxlaw-11799	60	44	.	.	PUNCT
taxlaw-11799	61	1	16	16	NUM
taxlaw-11799	61	2	oecd	oecd	PROPN
taxlaw-11799	61	3	,	,	PUNCT
taxlaw-11799	61	4	statement	statement	NOUN
taxlaw-11799	61	5	on	on	ADP
taxlaw-11799	61	6	a	a	DET
taxlaw-11799	61	7	two	two	NUM
taxlaw-11799	61	8	-	-	PUNCT
taxlaw-11799	61	9	pillar	pillar	NOUN
taxlaw-11799	61	10	solution	solution	NOUN
taxlaw-11799	61	11	to	to	PART
taxlaw-11799	61	12	address	address	VERB
taxlaw-11799	61	13	the	the	DET
taxlaw-11799	61	14	tax	tax	NOUN
taxlaw-11799	61	15	challenges	challenge	NOUN
taxlaw-11799	61	16	arising	arise	VERB
taxlaw-11799	61	17	from	from	ADP
taxlaw-11799	61	18	the	the	DET
taxlaw-11799	61	19	digitalisation	digitalisation	NOUN
taxlaw-11799	61	20	of	of	ADP
taxlaw-11799	61	21	the	the	DET
taxlaw-11799	61	22	economy	economy	NOUN
taxlaw-11799	61	23	,	,	PUNCT
taxlaw-11799	61	24	oecd	oecd	PROPN
taxlaw-11799	61	25	/	/	SYM
taxlaw-11799	61	26	g20	g20	NOUN
taxlaw-11799	61	27	base	base	NOUN
taxlaw-11799	61	28	erosion	erosion	NOUN
taxlaw-11799	61	29	and	and	CCONJ
taxlaw-11799	61	30	profit	profit	NOUN
taxlaw-11799	61	31	shifting	shift	VERB
taxlaw-11799	61	32	project	project	NOUN
taxlaw-11799	61	33	(	(	PUNCT
taxlaw-11799	61	34	oct	oct	PROPN
taxlaw-11799	61	35	.	.	PROPN
taxlaw-11799	61	36	8	8	NUM
taxlaw-11799	61	37	,	,	PUNCT
taxlaw-11799	61	38	2021	2021	NUM
taxlaw-11799	61	39	)	)	PUNCT
taxlaw-11799	61	40	,	,	PUNCT
taxlaw-11799	61	41	https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-taxchallenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm	https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-taxchallenges-arising-from-the-digitalisation-of-the-economy-october-2021.htm	X
taxlaw-11799	61	42	,	,	PUNCT
taxlaw-11799	61	43	[	[	X
taxlaw-11799	61	44	https://perma.cc/4c6b-akqb	https://perma.cc/4c6b-akqb	X
taxlaw-11799	61	45	]	]	PUNCT
taxlaw-11799	61	46	.	.	PUNCT
taxlaw-11799	62	1	34	34	NUM
taxlaw-11799	62	2	columbia	columbia	PROPN
taxlaw-11799	62	3	journal	journal	PROPN
taxlaw-11799	62	4	of	of	ADP
taxlaw-11799	62	5	tax	tax	NOUN
taxlaw-11799	62	6	law	law	NOUN
taxlaw-11799	63	1	[	[	X
taxlaw-11799	63	2	vol	vol	NOUN
taxlaw-11799	63	3	14:1	14:1	NUM
taxlaw-11799	63	4	enact	enact	VERB
taxlaw-11799	63	5	such	such	ADJ
taxlaw-11799	63	6	measures	measure	NOUN
taxlaw-11799	63	7	in	in	ADP
taxlaw-11799	63	8	the	the	DET
taxlaw-11799	63	9	future	future	NOUN
taxlaw-11799	63	10	.	.	PUNCT
taxlaw-11799	64	1	from	from	ADP
taxlaw-11799	64	2	october	october	PROPN
taxlaw-11799	64	3	8	8	NUM
taxlaw-11799	64	4	,	,	PUNCT
taxlaw-11799	64	5	2021	2021	NUM
taxlaw-11799	64	6	till	till	SCONJ
taxlaw-11799	64	7	the	the	DET
taxlaw-11799	64	8	sooner	soon	ADJ
taxlaw-11799	64	9	of	of	ADP
taxlaw-11799	64	10	december	december	PROPN
taxlaw-11799	64	11	31	31	NUM
taxlaw-11799	64	12	,	,	PUNCT
taxlaw-11799	64	13	2023	2023	NUM
taxlaw-11799	64	14	,	,	PUNCT
taxlaw-11799	64	15	or	or	CCONJ
taxlaw-11799	64	16	the	the	DET
taxlaw-11799	64	17	effective	effective	ADJ
taxlaw-11799	64	18	date	date	NOUN
taxlaw-11799	64	19	of	of	ADP
taxlaw-11799	64	20	the	the	DET
taxlaw-11799	64	21	mlc	mlc	NOUN
taxlaw-11799	64	22	,	,	PUNCT
taxlaw-11799	64	23	no	no	DET
taxlaw-11799	64	24	recently	recently	ADV
taxlaw-11799	64	25	legislated	legislate	VERB
taxlaw-11799	64	26	digital	digital	ADJ
taxlaw-11799	64	27	services	service	NOUN
taxlaw-11799	64	28	taxes	taxis	NOUN
taxlaw-11799	64	29	or	or	CCONJ
taxlaw-11799	64	30	other	other	ADJ
taxlaw-11799	64	31	relevant	relevant	ADJ
taxlaw-11799	64	32	equivalent	equivalent	ADJ
taxlaw-11799	64	33	requirements	requirement	NOUN
taxlaw-11799	64	34	are	be	AUX
taxlaw-11799	64	35	going	go	VERB
taxlaw-11799	64	36	to	to	PART
taxlaw-11799	64	37	be	be	AUX
taxlaw-11799	64	38	levied	levy	VERB
taxlaw-11799	64	39	on	on	ADP
taxlaw-11799	64	40	any	any	DET
taxlaw-11799	64	41	firm	firm	NOUN
taxlaw-11799	64	42	.	.	PUNCT
taxlaw-11799	65	1	the	the	DET
taxlaw-11799	65	2	method	method	NOUN
taxlaw-11799	65	3	for	for	ADP
taxlaw-11799	65	4	removing	remove	VERB
taxlaw-11799	65	5	current	current	ADJ
taxlaw-11799	65	6	digital	digital	ADJ
taxlaw-11799	65	7	services	service	NOUN
taxlaw-11799	65	8	taxes	taxis	NOUN
taxlaw-11799	65	9	,	,	PUNCT
taxlaw-11799	65	10	as	as	ADV
taxlaw-11799	65	11	well	well	ADV
taxlaw-11799	65	12	as	as	ADP
taxlaw-11799	65	13	other	other	ADJ
taxlaw-11799	65	14	relevant	relevant	ADJ
taxlaw-11799	65	15	equivalent	equivalent	ADJ
taxlaw-11799	65	16	actions	action	NOUN
taxlaw-11799	65	17	,	,	PUNCT
taxlaw-11799	65	18	will	will	AUX
taxlaw-11799	65	19	be	be	AUX
taxlaw-11799	65	20	coordinated	coordinate	VERB
taxlaw-11799	65	21	accordingly	accordingly	ADV
taxlaw-11799	65	22	.	.	PUNCT
taxlaw-11799	66	1	17	17	NUM
taxlaw-11799	66	2	pillar	pillar	NOUN
taxlaw-11799	66	3	two	two	NUM
taxlaw-11799	66	4	establishes	establish	VERB
taxlaw-11799	66	5	a	a	DET
taxlaw-11799	66	6	15	15	NUM
taxlaw-11799	66	7	percent	percent	NOUN
taxlaw-11799	66	8	worldwide	worldwide	ADV
taxlaw-11799	66	9	minimum	minimum	ADJ
taxlaw-11799	66	10	corporation	corporation	NOUN
taxlaw-11799	66	11	tax	tax	NOUN
taxlaw-11799	66	12	rate	rate	NOUN
taxlaw-11799	66	13	.	.	PUNCT
taxlaw-11799	67	1	the	the	DET
taxlaw-11799	67	2	new	new	ADJ
taxlaw-11799	67	3	minimum	minimum	ADJ
taxlaw-11799	67	4	tax	tax	NOUN
taxlaw-11799	67	5	rate	rate	NOUN
taxlaw-11799	67	6	,	,	PUNCT
taxlaw-11799	67	7	which	which	PRON
taxlaw-11799	67	8	is	be	AUX
taxlaw-11799	67	9	expected	expect	VERB
taxlaw-11799	67	10	to	to	PART
taxlaw-11799	67	11	raise	raise	VERB
taxlaw-11799	67	12	an	an	DET
taxlaw-11799	67	13	additional	additional	ADJ
taxlaw-11799	67	14	us$150	us$150	NOUN
taxlaw-11799	67	15	billion	billion	NUM
taxlaw-11799	67	16	in	in	ADP
taxlaw-11799	67	17	worldwide	worldwide	ADJ
taxlaw-11799	67	18	tax	tax	NOUN
taxlaw-11799	67	19	collections	collection	NOUN
taxlaw-11799	67	20	each	each	DET
taxlaw-11799	67	21	year	year	NOUN
taxlaw-11799	67	22	,	,	PUNCT
taxlaw-11799	67	23	will	will	AUX
taxlaw-11799	67	24	be	be	AUX
taxlaw-11799	67	25	applied	apply	VERB
taxlaw-11799	67	26	to	to	ADP
taxlaw-11799	67	27	companies	company	NOUN
taxlaw-11799	67	28	with	with	ADP
taxlaw-11799	67	29	revenues	revenue	NOUN
taxlaw-11799	67	30	over	over	ADP
taxlaw-11799	67	31	€	€	SYM
taxlaw-11799	67	32	750	750	NUM
taxlaw-11799	67	33	million.18	million.18	NOUN
taxlaw-11799	67	34	in	in	ADP
taxlaw-11799	67	35	tax	tax	NOUN
taxlaw-11799	67	36	treaties	treaty	NOUN
taxlaw-11799	67	37	,	,	PUNCT
taxlaw-11799	67	38	the	the	DET
taxlaw-11799	67	39	map	map	NOUN
taxlaw-11799	67	40	article	article	NOUN
taxlaw-11799	67	41	permits	permit	VERB
taxlaw-11799	67	42	selected	select	VERB
taxlaw-11799	67	43	representatives	representative	NOUN
taxlaw-11799	67	44	from	from	ADP
taxlaw-11799	67	45	contracting	contract	VERB
taxlaw-11799	67	46	states	state	NOUN
taxlaw-11799	67	47	'	'	PART
taxlaw-11799	67	48	governments	government	NOUN
taxlaw-11799	67	49	to	to	PART
taxlaw-11799	67	50	interact	interact	VERB
taxlaw-11799	67	51	with	with	ADP
taxlaw-11799	67	52	the	the	DET
taxlaw-11799	67	53	goal	goal	NOUN
taxlaw-11799	67	54	of	of	ADP
taxlaw-11799	67	55	resolving	resolve	VERB
taxlaw-11799	67	56	transnational	transnational	ADJ
taxlaw-11799	67	57	tax	tax	NOUN
taxlaw-11799	67	58	disputes	dispute	NOUN
taxlaw-11799	67	59	.	.	PUNCT
taxlaw-11799	68	1	these	these	DET
taxlaw-11799	68	2	examples	example	NOUN
taxlaw-11799	68	3	feature	feature	VERB
taxlaw-11799	68	4	both	both	CCONJ
taxlaw-11799	68	5	economic	economic	ADJ
taxlaw-11799	68	6	and	and	CCONJ
taxlaw-11799	68	7	legal	legal	ADJ
taxlaw-11799	68	8	double	double	ADJ
taxlaw-11799	68	9	taxation	taxation	NOUN
taxlaw-11799	68	10	,	,	PUNCT
taxlaw-11799	68	11	as	as	ADV
taxlaw-11799	68	12	well	well	ADV
taxlaw-11799	68	13	as	as	ADP
taxlaw-11799	68	14	contradictions	contradiction	NOUN
taxlaw-11799	68	15	in	in	ADP
taxlaw-11799	68	16	the	the	DET
taxlaw-11799	68	17	interpretation	interpretation	NOUN
taxlaw-11799	68	18	and	and	CCONJ
taxlaw-11799	68	19	application	application	NOUN
taxlaw-11799	68	20	of	of	ADP
taxlaw-11799	68	21	a	a	DET
taxlaw-11799	68	22	convention	convention	NOUN
taxlaw-11799	68	23	.	.	PUNCT
taxlaw-11799	69	1	19	19	NUM
taxlaw-11799	69	2	through	through	ADP
taxlaw-11799	69	3	mediation	mediation	NOUN
taxlaw-11799	69	4	,	,	PUNCT
taxlaw-11799	69	5	a	a	DET
taxlaw-11799	69	6	neutral	neutral	ADJ
taxlaw-11799	69	7	third	third	ADJ
taxlaw-11799	69	8	party	party	NOUN
taxlaw-11799	69	9	can	can	AUX
taxlaw-11799	69	10	help	help	VERB
taxlaw-11799	69	11	disputing	dispute	VERB
taxlaw-11799	69	12	parties	party	NOUN
taxlaw-11799	69	13	resolve	resolve	VERB
taxlaw-11799	69	14	disputes	dispute	NOUN
taxlaw-11799	69	15	in	in	ADP
taxlaw-11799	69	16	a	a	DET
taxlaw-11799	69	17	voluntary	voluntary	ADJ
taxlaw-11799	69	18	and	and	CCONJ
taxlaw-11799	69	19	confidential	confidential	ADJ
taxlaw-11799	69	20	way.20	way.20	NOUN
taxlaw-11799	69	21	some	some	DET
taxlaw-11799	69	22	countries	country	NOUN
taxlaw-11799	69	23	,	,	PUNCT
taxlaw-11799	69	24	like	like	ADP
taxlaw-11799	69	25	china	china	PROPN
taxlaw-11799	69	26	,	,	PUNCT
taxlaw-11799	69	27	have	have	AUX
taxlaw-11799	69	28	already	already	ADV
taxlaw-11799	69	29	utilized	utilize	VERB
taxlaw-11799	69	30	mediation	mediation	NOUN
taxlaw-11799	69	31	in	in	ADP
taxlaw-11799	69	32	resolving	resolve	VERB
taxlaw-11799	69	33	tax	tax	NOUN
taxlaw-11799	69	34	-	-	PUNCT
taxlaw-11799	69	35	related	relate	VERB
taxlaw-11799	69	36	disputes	dispute	NOUN
taxlaw-11799	69	37	,	,	PUNCT
taxlaw-11799	69	38	including	include	VERB
taxlaw-11799	69	39	transfer	transfer	NOUN
taxlaw-11799	69	40	pricing	pricing	NOUN
taxlaw-11799	69	41	cases.21	cases.21	NOUN
taxlaw-11799	69	42	furthermore	furthermore	ADV
taxlaw-11799	69	43	,	,	PUNCT
taxlaw-11799	69	44	the	the	DET
taxlaw-11799	69	45	united	united	PROPN
taxlaw-11799	69	46	nations	nations	PROPN
taxlaw-11799	69	47	has	have	AUX
taxlaw-11799	69	48	included	include	VERB
taxlaw-11799	69	49	mediation	mediation	NOUN
taxlaw-11799	69	50	as	as	ADP
taxlaw-11799	69	51	an	an	DET
taxlaw-11799	69	52	advance	advance	NOUN
taxlaw-11799	69	53	dispute	dispute	NOUN
taxlaw-11799	69	54	resolution	resolution	NOUN
taxlaw-11799	69	55	(	(	PUNCT
taxlaw-11799	69	56	adr	adr	PROPN
taxlaw-11799	69	57	)	)	PUNCT
taxlaw-11799	69	58	method	method	NOUN
taxlaw-11799	69	59	to	to	PART
taxlaw-11799	69	60	resolve	resolve	VERB
taxlaw-11799	69	61	transnational	transnational	ADJ
taxlaw-11799	69	62	tax	tax	NOUN
taxlaw-11799	69	63	disputes	dispute	NOUN
taxlaw-11799	69	64	in	in	ADP
taxlaw-11799	69	65	one	one	NUM
taxlaw-11799	69	66	chapter	chapter	NOUN
taxlaw-11799	69	67	of	of	ADP
taxlaw-11799	69	68	a	a	DET
taxlaw-11799	69	69	dispute	dispute	NOUN
taxlaw-11799	69	70	resolution	resolution	NOUN
taxlaw-11799	69	71	handbook.22	handbook.22	NOUN
taxlaw-11799	69	72	mediation	mediation	NOUN
taxlaw-11799	69	73	is	be	AUX
taxlaw-11799	69	74	also	also	ADV
taxlaw-11799	69	75	mentioned	mention	VERB
taxlaw-11799	69	76	in	in	ADP
taxlaw-11799	69	77	the	the	DET
taxlaw-11799	69	78	commentary	commentary	NOUN
taxlaw-11799	69	79	on	on	ADP
taxlaw-11799	69	80	article	article	NOUN
taxlaw-11799	69	81	25	25	NUM
taxlaw-11799	69	82	of	of	ADP
taxlaw-11799	69	83	the	the	DET
taxlaw-11799	69	84	2017	2017	NUM
taxlaw-11799	69	85	un	un	PROPN
taxlaw-11799	69	86	model	model	PROPN
taxlaw-11799	69	87	double	double	PROPN
taxlaw-11799	69	88	taxation	taxation	NOUN
taxlaw-11799	69	89	convention	convention	NOUN
taxlaw-11799	69	90	between	between	ADP
taxlaw-11799	69	91	developed	developed	ADJ
taxlaw-11799	69	92	and	and	CCONJ
taxlaw-11799	69	93	developing	develop	VERB
taxlaw-11799	69	94	countries	country	NOUN
taxlaw-11799	69	95	.	.	PUNCT
taxlaw-11799	70	1	.23	.23	NUM
taxlaw-11799	70	2	consequently	consequently	ADV
taxlaw-11799	70	3	,	,	PUNCT
taxlaw-11799	70	4	mediation	mediation	NOUN
taxlaw-11799	70	5	can	can	AUX
taxlaw-11799	70	6	be	be	AUX
taxlaw-11799	70	7	used	use	VERB
taxlaw-11799	70	8	more	more	ADV
taxlaw-11799	70	9	often	often	ADV
taxlaw-11799	70	10	in	in	ADP
taxlaw-11799	70	11	the	the	DET
taxlaw-11799	70	12	future	future	NOUN
taxlaw-11799	70	13	to	to	PART
taxlaw-11799	70	14	complement	complement	VERB
taxlaw-11799	70	15	and	and	CCONJ
taxlaw-11799	70	16	facilitate	facilitate	VERB
taxlaw-11799	70	17	the	the	DET
taxlaw-11799	70	18	mutual	mutual	ADJ
taxlaw-11799	70	19	agreement	agreement	NOUN
taxlaw-11799	70	20	procedure	procedure	NOUN
taxlaw-11799	70	21	(	(	PUNCT
taxlaw-11799	70	22	map	map	NOUN
taxlaw-11799	70	23	)	)	PUNCT
taxlaw-11799	70	24	in	in	ADP
taxlaw-11799	70	25	solving	solve	VERB
taxlaw-11799	70	26	taxation	taxation	NOUN
taxlaw-11799	70	27	disputes	dispute	NOUN
taxlaw-11799	70	28	.	.	PUNCT
taxlaw-11799	71	1	the	the	DET
taxlaw-11799	71	2	aim	aim	NOUN
taxlaw-11799	71	3	of	of	ADP
taxlaw-11799	71	4	this	this	DET
taxlaw-11799	71	5	article	article	NOUN
taxlaw-11799	71	6	is	be	AUX
taxlaw-11799	71	7	not	not	PART
taxlaw-11799	71	8	to	to	PART
taxlaw-11799	71	9	illustrate	illustrate	VERB
taxlaw-11799	71	10	the	the	DET
taxlaw-11799	71	11	defects	defect	NOUN
taxlaw-11799	71	12	of	of	ADP
taxlaw-11799	71	13	the	the	DET
taxlaw-11799	71	14	current	current	ADJ
taxlaw-11799	71	15	transnational	transnational	ADJ
taxlaw-11799	71	16	tax	tax	NOUN
taxlaw-11799	71	17	dispute	dispute	NOUN
taxlaw-11799	71	18	resolution	resolution	NOUN
taxlaw-11799	71	19	mechanism	mechanism	NOUN
taxlaw-11799	71	20	;	;	PUNCT
taxlaw-11799	71	21	instead	instead	ADV
taxlaw-11799	71	22	,	,	PUNCT
taxlaw-11799	71	23	the	the	DET
taxlaw-11799	71	24	article	article	NOUN
taxlaw-11799	71	25	aims	aim	VERB
taxlaw-11799	71	26	to	to	PART
taxlaw-11799	71	27	enhance	enhance	VERB
taxlaw-11799	71	28	the	the	DET
taxlaw-11799	71	29	understanding	understanding	NOUN
taxlaw-11799	71	30	of	of	ADP
taxlaw-11799	71	31	mediation	mediation	NOUN
taxlaw-11799	71	32	and	and	CCONJ
taxlaw-11799	71	33	how	how	SCONJ
taxlaw-11799	71	34	to	to	PART
taxlaw-11799	71	35	adopt	adopt	VERB
taxlaw-11799	71	36	it	it	PRON
taxlaw-11799	71	37	in	in	ADP
taxlaw-11799	71	38	resolving	resolve	VERB
taxlaw-11799	71	39	taxation	taxation	NOUN
taxlaw-11799	71	40	disputes	dispute	NOUN
taxlaw-11799	71	41	.	.	PUNCT
taxlaw-11799	72	1	the	the	DET
taxlaw-11799	72	2	article	article	NOUN
taxlaw-11799	72	3	makes	make	VERB
taxlaw-11799	72	4	three	three	NUM
taxlaw-11799	72	5	central	central	ADJ
taxlaw-11799	72	6	claims	claim	NOUN
taxlaw-11799	72	7	.	.	PUNCT
taxlaw-11799	73	1	the	the	DET
taxlaw-11799	73	2	first	first	ADJ
taxlaw-11799	73	3	claim	claim	NOUN
taxlaw-11799	73	4	is	be	AUX
taxlaw-11799	73	5	that	that	SCONJ
taxlaw-11799	73	6	mediation	mediation	NOUN
taxlaw-11799	73	7	has	have	VERB
taxlaw-11799	73	8	merits	merit	NOUN
taxlaw-11799	73	9	in	in	ADP
taxlaw-11799	73	10	resolving	resolve	VERB
taxlaw-11799	73	11	disputes	dispute	NOUN
taxlaw-11799	73	12	,	,	PUNCT
taxlaw-11799	73	13	and	and	CCONJ
taxlaw-11799	73	14	with	with	ADP
taxlaw-11799	73	15	the	the	DET
taxlaw-11799	73	16	singapore	singapore	PROPN
taxlaw-11799	73	17	mediation	mediation	NOUN
taxlaw-11799	73	18	convention	convention	NOUN
taxlaw-11799	73	19	,	,	PUNCT
taxlaw-11799	73	20	it	it	PRON
taxlaw-11799	73	21	has	have	AUX
taxlaw-11799	73	22	gained	gain	VERB
taxlaw-11799	73	23	more	more	ADJ
taxlaw-11799	73	24	attention	attention	NOUN
taxlaw-11799	73	25	.	.	PUNCT
taxlaw-11799	74	1	firstly	firstly	ADV
taxlaw-11799	74	2	,	,	PUNCT
taxlaw-11799	74	3	the	the	DET
taxlaw-11799	74	4	oecd	oecd	PROPN
taxlaw-11799	74	5	has	have	AUX
taxlaw-11799	74	6	suggested	suggest	VERB
taxlaw-11799	74	7	mediation	mediation	NOUN
taxlaw-11799	74	8	as	as	ADP
taxlaw-11799	74	9	a	a	DET
taxlaw-11799	74	10	dispute	dispute	NOUN
taxlaw-11799	74	11	resolution	resolution	NOUN
taxlaw-11799	74	12	option	option	NOUN
taxlaw-11799	74	13	,	,	PUNCT
taxlaw-11799	74	14	but	but	CCONJ
taxlaw-11799	74	15	has	have	AUX
taxlaw-11799	74	16	not	not	PART
taxlaw-11799	74	17	provided	provide	VERB
taxlaw-11799	74	18	specific	specific	ADJ
taxlaw-11799	74	19	guidance	guidance	NOUN
taxlaw-11799	74	20	.	.	PUNCT
taxlaw-11799	75	1	thus	thus	ADV
taxlaw-11799	75	2	,	,	PUNCT
taxlaw-11799	75	3	mediation	mediation	NOUN
taxlaw-11799	75	4	is	be	AUX
taxlaw-11799	75	5	not	not	PART
taxlaw-11799	75	6	considered	consider	VERB
taxlaw-11799	75	7	a	a	DET
taxlaw-11799	75	8	serious	serious	ADJ
taxlaw-11799	75	9	option	option	NOUN
taxlaw-11799	75	10	by	by	ADP
taxlaw-11799	75	11	the	the	DET
taxlaw-11799	75	12	oecd	oecd	PROPN
taxlaw-11799	75	13	.	.	PUNCT
taxlaw-11799	76	1	the	the	DET
taxlaw-11799	76	2	oecd	oecd	PROPN
taxlaw-11799	76	3	has	have	AUX
taxlaw-11799	76	4	expressed	express	VERB
taxlaw-11799	76	5	interest	interest	NOUN
taxlaw-11799	76	6	in	in	ADP
taxlaw-11799	76	7	mediation	mediation	NOUN
taxlaw-11799	76	8	,	,	PUNCT
taxlaw-11799	76	9	so	so	CCONJ
taxlaw-11799	76	10	this	this	DET
taxlaw-11799	76	11	article	article	NOUN
taxlaw-11799	76	12	focuses	focus	VERB
taxlaw-11799	76	13	on	on	ADP
taxlaw-11799	76	14	the	the	DET
taxlaw-11799	76	15	singapore	singapore	PROPN
taxlaw-11799	76	16	mediation	mediation	NOUN
taxlaw-11799	76	17	convention	convention	NOUN
taxlaw-11799	76	18	as	as	ADP
taxlaw-11799	76	19	a	a	DET
taxlaw-11799	76	20	potential	potential	ADJ
taxlaw-11799	76	21	solution	solution	NOUN
taxlaw-11799	76	22	.	.	PUNCT
taxlaw-11799	77	1	instead	instead	ADV
taxlaw-11799	77	2	of	of	ADP
taxlaw-11799	77	3	17	17	NUM
taxlaw-11799	77	4	see	see	VERB
taxlaw-11799	77	5	i	i	PROPN
taxlaw-11799	77	6	d.	d.	PROPN
taxlaw-11799	77	7	18	18	NUM
taxlaw-11799	77	8	reuven	reuven	PROPN
taxlaw-11799	77	9	s.	s.	PROPN
taxlaw-11799	77	10	avi	avi	PROPN
taxlaw-11799	77	11	-	-	PUNCT
taxlaw-11799	77	12	yonah	yonah	PROPN
taxlaw-11799	77	13	,	,	PUNCT
taxlaw-11799	77	14	the	the	DET
taxlaw-11799	77	15	international	international	ADJ
taxlaw-11799	77	16	tax	tax	NOUN
taxlaw-11799	77	17	regime	regime	NOUN
taxlaw-11799	77	18	at	at	ADP
taxlaw-11799	77	19	100	100	NUM
taxlaw-11799	77	20	:	:	PUNCT
taxlaw-11799	77	21	reflections	reflection	NOUN
taxlaw-11799	77	22	on	on	ADP
taxlaw-11799	77	23	the	the	DET
taxlaw-11799	77	24	oecd	oecd	PROPN
taxlaw-11799	77	25	's	's	PART
taxlaw-11799	77	26	beps	bep	NOUN
taxlaw-11799	77	27	project	project	NOUN
taxlaw-11799	77	28	(	(	PUNCT
taxlaw-11799	77	29	law	law	NOUN
taxlaw-11799	77	30	&	&	CCONJ
taxlaw-11799	77	31	economics	economics	PROPN
taxlaw-11799	77	32	working	working	PROPN
taxlaw-11799	77	33	paper	paper	PROPN
taxlaw-11799	77	34	no	no	INTJ
taxlaw-11799	77	35	.	.	PROPN
taxlaw-11799	77	36	209	209	NUM
taxlaw-11799	77	37	,	,	PUNCT
taxlaw-11799	77	38	2021	2021	NUM
taxlaw-11799	77	39	)	)	PUNCT
taxlaw-11799	77	40	.	.	PUNCT
taxlaw-11799	78	1	19	19	NUM
taxlaw-11799	78	2	oecd	oecd	NOUN
taxlaw-11799	78	3	,	,	PUNCT
taxlaw-11799	78	4	centre	centre	NOUN
taxlaw-11799	78	5	for	for	ADP
taxlaw-11799	78	6	tax	tax	NOUN
taxlaw-11799	78	7	policy	policy	NOUN
taxlaw-11799	78	8	and	and	CCONJ
taxlaw-11799	78	9	administration	administration	NOUN
taxlaw-11799	78	10	,	,	PUNCT
taxlaw-11799	78	11	manual	manual	NOUN
taxlaw-11799	78	12	on	on	ADP
taxlaw-11799	78	13	effective	effective	ADJ
taxlaw-11799	78	14	mutual	mutual	ADJ
taxlaw-11799	78	15	agreement	agreement	NOUN
taxlaw-11799	78	16	procedures	procedure	NOUN
taxlaw-11799	78	17	(	(	PUNCT
taxlaw-11799	78	18	memap	memap	NOUN
taxlaw-11799	78	19	)	)	PUNCT
taxlaw-11799	78	20	,	,	PUNCT
taxlaw-11799	78	21	(	(	PUNCT
taxlaw-11799	78	22	ctr	ctr	PROPN
taxlaw-11799	78	23	.	.	PUNCT
taxlaw-11799	79	1	for	for	ADP
taxlaw-11799	79	2	tax	tax	NOUN
taxlaw-11799	79	3	pol’y	pol’y	NOUN
taxlaw-11799	79	4	and	and	CCONJ
taxlaw-11799	79	5	adm	adm	PROPN
taxlaw-11799	79	6	’	'	PUNCT
taxlaw-11799	79	7	ed	ed	NOUN
taxlaw-11799	79	8	.	.	PROPN
taxlaw-11799	79	9	2007	2007	NUM
taxlaw-11799	79	10	)	)	PUNCT
taxlaw-11799	79	11	.	.	PUNCT
taxlaw-11799	80	1	20	20	NUM
taxlaw-11799	80	2	alternative	alternative	ADJ
taxlaw-11799	80	3	dispute	dispute	NOUN
taxlaw-11799	80	4	resolution	resolution	NOUN
taxlaw-11799	80	5	in	in	ADP
taxlaw-11799	80	6	state	state	NOUN
taxlaw-11799	80	7	and	and	CCONJ
taxlaw-11799	80	8	local	local	ADJ
taxlaw-11799	80	9	governments	government	NOUN
taxlaw-11799	80	10	:	:	PUNCT
taxlaw-11799	80	11	analysis	analysis	NOUN
taxlaw-11799	80	12	and	and	CCONJ
taxlaw-11799	80	13	case	case	NOUN
taxlaw-11799	80	14	studies	study	NOUN
taxlaw-11799	80	15	(	(	PUNCT
taxlaw-11799	80	16	otto	otto	PROPN
taxlaw-11799	80	17	j.	j.	PROPN
taxlaw-11799	80	18	hetzel	hetzel	PROPN
taxlaw-11799	80	19	&	&	CCONJ
taxlaw-11799	80	20	steven	steven	PROPN
taxlaw-11799	80	21	gonzales	gonzales	PROPN
taxlaw-11799	80	22	eds	eds	PROPN
taxlaw-11799	80	23	.	.	PROPN
taxlaw-11799	80	24	,	,	PUNCT
taxlaw-11799	80	25	2015	2015	NUM
taxlaw-11799	80	26	)	)	PUNCT
taxlaw-11799	80	27	.	.	PUNCT
taxlaw-11799	81	1	21	21	NUM
taxlaw-11799	81	2	svitlana	svitlana	PROPN
taxlaw-11799	81	3	buriak	buriak	PROPN
taxlaw-11799	81	4	,	,	PUNCT
taxlaw-11799	81	5	alexandra	alexandra	PROPN
taxlaw-11799	81	6	miladinovic	miladinovic	PROPN
taxlaw-11799	81	7	,	,	PUNCT
taxlaw-11799	81	8	&	&	CCONJ
taxlaw-11799	81	9	jean	jean	PROPN
taxlaw-11799	81	10	-	-	PUNCT
taxlaw-11799	81	11	philippe	philippe	PROPN
taxlaw-11799	81	12	van	van	PROPN
taxlaw-11799	81	13	west	west	PROPN
taxlaw-11799	81	14	,	,	PUNCT
taxlaw-11799	81	15	european	european	PROPN
taxlaw-11799	81	16	union	union	PROPN
taxlaw-11799	81	17	/	/	SYM
taxlaw-11799	81	18	oecd	oecd	PROPN
taxlaw-11799	81	19	/	/	SYM
taxlaw-11799	81	20	international	international	ADJ
taxlaw-11799	81	21	conference	conference	NOUN
taxlaw-11799	81	22	report	report	NOUN
taxlaw-11799	81	23	:	:	PUNCT
taxlaw-11799	81	24	tax	tax	NOUN
taxlaw-11799	81	25	treaty	treaty	NOUN
taxlaw-11799	81	26	arbitration	arbitration	NOUN
taxlaw-11799	81	27	,	,	PUNCT
taxlaw-11799	81	28	73	73	NUM
taxlaw-11799	81	29	bull	bull	NOUN
taxlaw-11799	81	30	.	.	PUNCT
taxlaw-11799	82	1	for	for	ADP
taxlaw-11799	82	2	int’l	int’l	NOUN
taxlaw-11799	82	3	tax’n	tax’n	NUM
taxlaw-11799	82	4	3	3	NUM
taxlaw-11799	82	5	(	(	PUNCT
taxlaw-11799	82	6	2019	2019	NUM
taxlaw-11799	82	7	)	)	PUNCT
taxlaw-11799	82	8	.	.	PUNCT
taxlaw-11799	83	1	22	22	NUM
taxlaw-11799	83	2	see	see	VERB
taxlaw-11799	83	3	i	i	PRON
taxlaw-11799	83	4	d.	d.	PROPN
taxlaw-11799	83	5	23	23	NUM
taxlaw-11799	83	6	united	united	PROPN
taxlaw-11799	83	7	nations	nations	PROPN
taxlaw-11799	83	8	,	,	PUNCT
taxlaw-11799	83	9	united	united	PROPN
taxlaw-11799	83	10	nations	nations	PROPN
taxlaw-11799	83	11	model	model	PROPN
taxlaw-11799	83	12	double	double	PROPN
taxlaw-11799	83	13	taxation	taxation	NOUN
taxlaw-11799	83	14	convention	convention	NOUN
taxlaw-11799	83	15	between	between	ADP
taxlaw-11799	83	16	developed	developed	ADJ
taxlaw-11799	83	17	and	and	CCONJ
taxlaw-11799	83	18	developing	develop	VERB
taxlaw-11799	83	19	countries	country	NOUN
taxlaw-11799	83	20	2017	2017	NUM
taxlaw-11799	83	21	update	update	NOUN
taxlaw-11799	83	22	199	199	NUM
taxlaw-11799	83	23	(	(	PUNCT
taxlaw-11799	83	24	2018	2018	NUM
taxlaw-11799	83	25	)	)	PUNCT
taxlaw-11799	83	26	.	.	PUNCT
taxlaw-11799	84	1	2023	2023	NUM
taxlaw-11799	84	2	]	]	PUNCT
taxlaw-11799	84	3	the	the	DET
taxlaw-11799	84	4	path	path	NOUN
taxlaw-11799	84	5	to	to	PART
taxlaw-11799	84	6	mediation	mediation	NOUN
taxlaw-11799	84	7	35	35	NUM
taxlaw-11799	84	8	creating	create	VERB
taxlaw-11799	84	9	a	a	DET
taxlaw-11799	84	10	new	new	ADJ
taxlaw-11799	84	11	treaty	treaty	NOUN
taxlaw-11799	84	12	,	,	PUNCT
taxlaw-11799	84	13	it	it	PRON
taxlaw-11799	84	14	would	would	AUX
taxlaw-11799	84	15	be	be	AUX
taxlaw-11799	84	16	better	well	ADJ
taxlaw-11799	84	17	to	to	PART
taxlaw-11799	84	18	determine	determine	VERB
taxlaw-11799	84	19	whether	whether	SCONJ
taxlaw-11799	84	20	and	and	CCONJ
taxlaw-11799	84	21	how	how	SCONJ
taxlaw-11799	84	22	the	the	DET
taxlaw-11799	84	23	singapore	singapore	PROPN
taxlaw-11799	84	24	mediation	mediation	NOUN
taxlaw-11799	84	25	convention	convention	NOUN
taxlaw-11799	84	26	can	can	AUX
taxlaw-11799	84	27	be	be	AUX
taxlaw-11799	84	28	applied	apply	VERB
taxlaw-11799	84	29	to	to	ADP
taxlaw-11799	84	30	tax	tax	NOUN
taxlaw-11799	84	31	disputes	dispute	NOUN
taxlaw-11799	84	32	.	.	PUNCT
taxlaw-11799	85	1	in	in	ADP
taxlaw-11799	85	2	addition	addition	NOUN
taxlaw-11799	85	3	,	,	PUNCT
taxlaw-11799	85	4	even	even	ADV
taxlaw-11799	85	5	though	though	SCONJ
taxlaw-11799	85	6	the	the	DET
taxlaw-11799	85	7	singapore	singapore	PROPN
taxlaw-11799	85	8	convention	convention	PROPN
taxlaw-11799	85	9	is	be	AUX
taxlaw-11799	85	10	designed	design	VERB
taxlaw-11799	85	11	for	for	ADP
taxlaw-11799	85	12	commercial	commercial	ADJ
taxlaw-11799	85	13	mediation	mediation	NOUN
taxlaw-11799	85	14	,	,	PUNCT
taxlaw-11799	85	15	it	it	PRON
taxlaw-11799	85	16	can	can	AUX
taxlaw-11799	85	17	be	be	AUX
taxlaw-11799	85	18	applied	apply	VERB
taxlaw-11799	85	19	to	to	ADP
taxlaw-11799	85	20	other	other	ADJ
taxlaw-11799	85	21	disputes	dispute	NOUN
taxlaw-11799	85	22	as	as	ADV
taxlaw-11799	85	23	well	well	ADV
taxlaw-11799	85	24	.	.	PUNCT
taxlaw-11799	86	1	the	the	DET
taxlaw-11799	86	2	mechanism	mechanism	NOUN
taxlaw-11799	86	3	can	can	AUX
taxlaw-11799	86	4	be	be	AUX
taxlaw-11799	86	5	used	use	VERB
taxlaw-11799	86	6	,	,	PUNCT
taxlaw-11799	86	7	for	for	ADP
taxlaw-11799	86	8	instance	instance	NOUN
taxlaw-11799	86	9	,	,	PUNCT
taxlaw-11799	86	10	to	to	PART
taxlaw-11799	86	11	resolve	resolve	VERB
taxlaw-11799	86	12	disputes	dispute	NOUN
taxlaw-11799	86	13	between	between	ADP
taxlaw-11799	86	14	investors	investor	NOUN
taxlaw-11799	86	15	and	and	CCONJ
taxlaw-11799	86	16	states	state	NOUN
taxlaw-11799	86	17	.	.	PUNCT
taxlaw-11799	87	1	a	a	DET
taxlaw-11799	87	2	definition	definition	NOUN
taxlaw-11799	87	3	of	of	ADP
taxlaw-11799	87	4	“	"	PUNCT
taxlaw-11799	87	5	commercial	commercial	ADJ
taxlaw-11799	87	6	”	"	PUNCT
taxlaw-11799	87	7	is	be	AUX
taxlaw-11799	87	8	not	not	PART
taxlaw-11799	87	9	provided	provide	VERB
taxlaw-11799	87	10	in	in	ADP
taxlaw-11799	87	11	the	the	DET
taxlaw-11799	87	12	convention	convention	NOUN
taxlaw-11799	87	13	,	,	PUNCT
taxlaw-11799	87	14	but	but	CCONJ
taxlaw-11799	87	15	the	the	DET
taxlaw-11799	87	16	uncitral	uncitral	ADJ
taxlaw-11799	87	17	model	model	NOUN
taxlaw-11799	87	18	law	law	NOUN
taxlaw-11799	87	19	on	on	ADP
taxlaw-11799	87	20	international	international	ADJ
taxlaw-11799	87	21	commercial	commercial	ADJ
taxlaw-11799	87	22	mediation	mediation	NOUN
taxlaw-11799	87	23	and	and	CCONJ
taxlaw-11799	87	24	international	international	ADJ
taxlaw-11799	87	25	settlement	settlement	NOUN
taxlaw-11799	87	26	agreements	agreement	NOUN
taxlaw-11799	87	27	resulting	result	VERB
taxlaw-11799	87	28	from	from	ADP
taxlaw-11799	87	29	mediation	mediation	NOUN
taxlaw-11799	87	30	(	(	PUNCT
taxlaw-11799	87	31	2018	2018	NUM
taxlaw-11799	87	32	)	)	PUNCT
taxlaw-11799	87	33	tends	tend	VERB
taxlaw-11799	87	34	to	to	PART
taxlaw-11799	87	35	define	define	VERB
taxlaw-11799	87	36	it	it	PRON
taxlaw-11799	87	37	broadly	broadly	ADV
taxlaw-11799	87	38	,	,	PUNCT
taxlaw-11799	87	39	so	so	SCONJ
taxlaw-11799	87	40	investor	investor	NOUN
taxlaw-11799	87	41	-	-	PUNCT
taxlaw-11799	87	42	state	state	NOUN
taxlaw-11799	87	43	disputes	dispute	NOUN
taxlaw-11799	87	44	are	be	AUX
taxlaw-11799	87	45	included	include	VERB
taxlaw-11799	87	46	in	in	ADP
taxlaw-11799	87	47	the	the	DET
taxlaw-11799	87	48	definition.24	definition.24	NOUN
taxlaw-11799	87	49	apart	apart	ADV
taxlaw-11799	87	50	from	from	ADP
taxlaw-11799	87	51	that	that	PRON
taxlaw-11799	87	52	,	,	PUNCT
taxlaw-11799	87	53	icsid	icsid	ADJ
taxlaw-11799	87	54	assumes	assume	VERB
taxlaw-11799	87	55	that	that	SCONJ
taxlaw-11799	87	56	investment	investment	NOUN
taxlaw-11799	87	57	disputes	dispute	NOUN
taxlaw-11799	87	58	can	can	AUX
taxlaw-11799	87	59	also	also	ADV
taxlaw-11799	87	60	benefit	benefit	VERB
taxlaw-11799	87	61	from	from	ADP
taxlaw-11799	87	62	the	the	DET
taxlaw-11799	87	63	singapore	singapore	PROPN
taxlaw-11799	87	64	convention	convention	PROPN
taxlaw-11799	87	65	,	,	PUNCT
taxlaw-11799	87	66	even	even	ADV
taxlaw-11799	87	67	though	though	SCONJ
taxlaw-11799	87	68	it	it	PRON
taxlaw-11799	87	69	has	have	AUX
taxlaw-11799	87	70	not	not	PART
taxlaw-11799	87	71	provided	provide	VERB
taxlaw-11799	87	72	an	an	DET
taxlaw-11799	87	73	explanation.25	explanation.25	NOUN
taxlaw-11799	87	74	in	in	ADP
taxlaw-11799	87	75	other	other	ADJ
taxlaw-11799	87	76	words	word	NOUN
taxlaw-11799	87	77	,	,	PUNCT
taxlaw-11799	87	78	the	the	DET
taxlaw-11799	87	79	singapore	singapore	PROPN
taxlaw-11799	87	80	mediation	mediation	NOUN
taxlaw-11799	87	81	convention	convention	NOUN
taxlaw-11799	87	82	is	be	AUX
taxlaw-11799	87	83	not	not	PART
taxlaw-11799	87	84	purely	purely	ADV
taxlaw-11799	87	85	limited	limit	VERB
taxlaw-11799	87	86	to	to	ADP
taxlaw-11799	87	87	commercial	commercial	ADJ
taxlaw-11799	87	88	disputes	dispute	NOUN
taxlaw-11799	87	89	.	.	PUNCT
taxlaw-11799	88	1	the	the	DET
taxlaw-11799	88	2	third	third	ADJ
taxlaw-11799	88	3	factor	factor	NOUN
taxlaw-11799	88	4	is	be	AUX
taxlaw-11799	88	5	that	that	SCONJ
taxlaw-11799	88	6	mediation	mediation	NOUN
taxlaw-11799	88	7	has	have	AUX
taxlaw-11799	88	8	gained	gain	VERB
taxlaw-11799	88	9	new	new	ADJ
taxlaw-11799	88	10	credibility	credibility	NOUN
taxlaw-11799	88	11	since	since	SCONJ
taxlaw-11799	88	12	2020	2020	NUM
taxlaw-11799	88	13	as	as	ADP
taxlaw-11799	88	14	a	a	DET
taxlaw-11799	88	15	method	method	NOUN
taxlaw-11799	88	16	of	of	ADP
taxlaw-11799	88	17	resolving	resolve	VERB
taxlaw-11799	88	18	transnational	transnational	ADJ
taxlaw-11799	88	19	disputes	dispute	NOUN
taxlaw-11799	88	20	.	.	PUNCT
taxlaw-11799	89	1	as	as	ADP
taxlaw-11799	89	2	an	an	DET
taxlaw-11799	89	3	example	example	NOUN
taxlaw-11799	89	4	,	,	PUNCT
taxlaw-11799	89	5	ceta	ceta	NOUN
taxlaw-11799	89	6	,	,	PUNCT
taxlaw-11799	89	7	ect	ect	ADJ
taxlaw-11799	89	8	,	,	PUNCT
taxlaw-11799	89	9	and	and	CCONJ
taxlaw-11799	89	10	icsid	icsid	ADJ
taxlaw-11799	89	11	all	all	DET
taxlaw-11799	89	12	support	support	NOUN
taxlaw-11799	89	13	mediation.26	mediation.26	VERB
taxlaw-11799	89	14	historically	historically	ADV
taxlaw-11799	89	15	,	,	PUNCT
taxlaw-11799	89	16	mediation	mediation	NOUN
taxlaw-11799	89	17	was	be	AUX
taxlaw-11799	89	18	underutilized	underutilize	VERB
taxlaw-11799	89	19	due	due	ADP
taxlaw-11799	89	20	to	to	ADP
taxlaw-11799	89	21	ineffective	ineffective	ADJ
taxlaw-11799	89	22	transnational	transnational	ADJ
taxlaw-11799	89	23	enforcement	enforcement	NOUN
taxlaw-11799	89	24	regimes	regime	NOUN
taxlaw-11799	89	25	.	.	PUNCT
taxlaw-11799	90	1	however	however	ADV
taxlaw-11799	90	2	,	,	PUNCT
taxlaw-11799	90	3	this	this	DET
taxlaw-11799	90	4	gap	gap	NOUN
taxlaw-11799	90	5	has	have	AUX
taxlaw-11799	90	6	been	be	AUX
taxlaw-11799	90	7	filled	fill	VERB
taxlaw-11799	90	8	by	by	ADP
taxlaw-11799	90	9	the	the	DET
taxlaw-11799	90	10	singapore	singapore	PROPN
taxlaw-11799	90	11	mediation	mediation	PROPN
taxlaw-11799	90	12	convention	convention	NOUN
taxlaw-11799	90	13	.	.	PUNCT
taxlaw-11799	91	1	mediation	mediation	NOUN
taxlaw-11799	91	2	was	be	AUX
taxlaw-11799	91	3	recognized	recognize	VERB
taxlaw-11799	91	4	by	by	ADP
taxlaw-11799	91	5	the	the	DET
taxlaw-11799	91	6	participating	participate	VERB
taxlaw-11799	91	7	states	state	NOUN
taxlaw-11799	91	8	in	in	ADP
taxlaw-11799	91	9	the	the	DET
taxlaw-11799	91	10	singapore	singapore	PROPN
taxlaw-11799	91	11	mediation	mediation	NOUN
taxlaw-11799	91	12	convention	convention	NOUN
taxlaw-11799	91	13	as	as	ADP
taxlaw-11799	91	14	a	a	DET
taxlaw-11799	91	15	means	means	NOUN
taxlaw-11799	91	16	of	of	ADP
taxlaw-11799	91	17	handling	handle	VERB
taxlaw-11799	91	18	cross	cross	ADJ
taxlaw-11799	91	19	-	-	ADJ
taxlaw-11799	91	20	border	border	ADJ
taxlaw-11799	91	21	disputes	dispute	NOUN
taxlaw-11799	91	22	.	.	PUNCT
taxlaw-11799	92	1	thus	thus	ADV
taxlaw-11799	92	2	,	,	PUNCT
taxlaw-11799	92	3	the	the	DET
taxlaw-11799	92	4	convention	convention	NOUN
taxlaw-11799	92	5	has	have	AUX
taxlaw-11799	92	6	become	become	VERB
taxlaw-11799	92	7	a	a	DET
taxlaw-11799	92	8	new	new	ADJ
taxlaw-11799	92	9	benchmark	benchmark	NOUN
taxlaw-11799	92	10	for	for	ADP
taxlaw-11799	92	11	dispute	dispute	NOUN
taxlaw-11799	92	12	resolution	resolution	NOUN
taxlaw-11799	92	13	for	for	ADP
taxlaw-11799	92	14	the	the	DET
taxlaw-11799	92	15	tax	tax	NOUN
taxlaw-11799	92	16	community	community	NOUN
taxlaw-11799	92	17	.	.	PUNCT
taxlaw-11799	93	1	in	in	ADP
taxlaw-11799	93	2	addition	addition	NOUN
taxlaw-11799	93	3	,	,	PUNCT
taxlaw-11799	93	4	since	since	SCONJ
taxlaw-11799	93	5	tax	tax	NOUN
taxlaw-11799	93	6	law	law	NOUN
taxlaw-11799	93	7	is	be	AUX
taxlaw-11799	93	8	becoming	become	VERB
taxlaw-11799	93	9	increasingly	increasingly	ADV
taxlaw-11799	93	10	multilateral	multilateral	ADJ
taxlaw-11799	93	11	(	(	PUNCT
taxlaw-11799	93	12	beps	bep	NOUN
taxlaw-11799	93	13	,	,	PUNCT
taxlaw-11799	93	14	etc	etc	X
taxlaw-11799	93	15	.	.	X
taxlaw-11799	93	16	)	)	PUNCT
taxlaw-11799	93	17	,	,	PUNCT
taxlaw-11799	93	18	there	there	PRON
taxlaw-11799	93	19	is	be	VERB
taxlaw-11799	93	20	no	no	DET
taxlaw-11799	93	21	need	need	NOUN
taxlaw-11799	93	22	to	to	PART
taxlaw-11799	93	23	launch	launch	VERB
taxlaw-11799	93	24	a	a	DET
taxlaw-11799	93	25	new	new	ADJ
taxlaw-11799	93	26	initiative	initiative	NOUN
taxlaw-11799	93	27	.	.	PUNCT
taxlaw-11799	94	1	the	the	DET
taxlaw-11799	94	2	second	second	ADJ
taxlaw-11799	94	3	claim	claim	NOUN
taxlaw-11799	94	4	is	be	AUX
taxlaw-11799	94	5	that	that	SCONJ
taxlaw-11799	94	6	the	the	DET
taxlaw-11799	94	7	current	current	ADJ
taxlaw-11799	94	8	transnational	transnational	ADJ
taxlaw-11799	94	9	tax	tax	NOUN
taxlaw-11799	94	10	dispute	dispute	NOUN
taxlaw-11799	94	11	resolution	resolution	NOUN
taxlaw-11799	94	12	regime	regime	NOUN
taxlaw-11799	94	13	has	have	VERB
taxlaw-11799	94	14	its	its	PRON
taxlaw-11799	94	15	own	own	ADJ
taxlaw-11799	94	16	disadvantages	disadvantage	NOUN
taxlaw-11799	94	17	and	and	CCONJ
taxlaw-11799	94	18	is	be	AUX
taxlaw-11799	94	19	not	not	PART
taxlaw-11799	94	20	enough	enough	ADJ
taxlaw-11799	94	21	to	to	PART
taxlaw-11799	94	22	deal	deal	VERB
taxlaw-11799	94	23	with	with	ADP
taxlaw-11799	94	24	growing	grow	VERB
taxlaw-11799	94	25	transnational	transnational	ADJ
taxlaw-11799	94	26	tax	tax	NOUN
taxlaw-11799	94	27	disputes	dispute	NOUN
taxlaw-11799	94	28	.	.	PUNCT
taxlaw-11799	95	1	the	the	DET
taxlaw-11799	95	2	final	final	ADJ
taxlaw-11799	95	3	claim	claim	NOUN
taxlaw-11799	95	4	is	be	AUX
taxlaw-11799	95	5	that	that	SCONJ
taxlaw-11799	95	6	mediation	mediation	NOUN
taxlaw-11799	95	7	can	can	AUX
taxlaw-11799	95	8	be	be	AUX
taxlaw-11799	95	9	experimented	experiment	VERB
taxlaw-11799	95	10	to	to	PART
taxlaw-11799	95	11	use	use	VERB
taxlaw-11799	95	12	as	as	ADP
taxlaw-11799	95	13	a	a	DET
taxlaw-11799	95	14	soft	soft	ADJ
taxlaw-11799	95	15	law	law	NOUN
taxlaw-11799	95	16	in	in	ADP
taxlaw-11799	95	17	resolving	resolve	VERB
taxlaw-11799	95	18	taxation	taxation	NOUN
taxlaw-11799	95	19	disputes	dispute	NOUN
taxlaw-11799	95	20	,	,	PUNCT
taxlaw-11799	95	21	and	and	CCONJ
taxlaw-11799	95	22	with	with	ADP
taxlaw-11799	95	23	mediation	mediation	NOUN
taxlaw-11799	95	24	,	,	PUNCT
taxlaw-11799	95	25	the	the	DET
taxlaw-11799	95	26	efficiency	efficiency	NOUN
taxlaw-11799	95	27	of	of	ADP
taxlaw-11799	95	28	map	map	NOUN
taxlaw-11799	95	29	can	can	AUX
taxlaw-11799	95	30	be	be	AUX
taxlaw-11799	95	31	improved	improve	VERB
taxlaw-11799	95	32	.	.	PUNCT
taxlaw-11799	96	1	mediation	mediation	NOUN
taxlaw-11799	96	2	does	do	AUX
taxlaw-11799	96	3	not	not	PART
taxlaw-11799	96	4	aim	aim	VERB
taxlaw-11799	96	5	to	to	PART
taxlaw-11799	96	6	replace	replace	VERB
taxlaw-11799	96	7	the	the	DET
taxlaw-11799	96	8	current	current	ADJ
taxlaw-11799	96	9	transnational	transnational	ADJ
taxlaw-11799	96	10	tax	tax	NOUN
taxlaw-11799	96	11	dispute	dispute	NOUN
taxlaw-11799	96	12	resolution	resolution	NOUN
taxlaw-11799	96	13	regime	regime	NOUN
taxlaw-11799	96	14	;	;	PUNCT
taxlaw-11799	96	15	it	it	PRON
taxlaw-11799	96	16	just	just	ADV
taxlaw-11799	96	17	aims	aim	VERB
taxlaw-11799	96	18	to	to	PART
taxlaw-11799	96	19	make	make	VERB
taxlaw-11799	96	20	some	some	DET
taxlaw-11799	96	21	improvements	improvement	NOUN
taxlaw-11799	96	22	.	.	PUNCT
taxlaw-11799	97	1	this	this	DET
taxlaw-11799	97	2	article	article	NOUN
taxlaw-11799	97	3	provides	provide	VERB
taxlaw-11799	97	4	another	another	DET
taxlaw-11799	97	5	angle	angle	NOUN
taxlaw-11799	97	6	in	in	ADP
taxlaw-11799	97	7	dealing	deal	VERB
taxlaw-11799	97	8	with	with	ADP
taxlaw-11799	97	9	transnational	transnational	ADJ
taxlaw-11799	97	10	tax	tax	NOUN
taxlaw-11799	97	11	disputes	dispute	NOUN
taxlaw-11799	97	12	.	.	PUNCT
taxlaw-11799	98	1	as	as	SCONJ
taxlaw-11799	98	2	the	the	DET
taxlaw-11799	98	3	world	world	NOUN
taxlaw-11799	98	4	becomes	become	VERB
taxlaw-11799	98	5	more	more	ADV
taxlaw-11799	98	6	interconnected	interconnected	ADJ
taxlaw-11799	98	7	,	,	PUNCT
taxlaw-11799	98	8	transnational	transnational	ADJ
taxlaw-11799	98	9	taxation	taxation	NOUN
taxlaw-11799	98	10	disputes	dispute	NOUN
taxlaw-11799	98	11	have	have	AUX
taxlaw-11799	98	12	become	become	VERB
taxlaw-11799	98	13	increasingly	increasingly	ADV
taxlaw-11799	98	14	complex	complex	ADJ
taxlaw-11799	98	15	and	and	CCONJ
taxlaw-11799	98	16	challenging	challenging	ADJ
taxlaw-11799	98	17	to	to	PART
taxlaw-11799	98	18	resolve	resolve	VERB
taxlaw-11799	98	19	.	.	PUNCT
taxlaw-11799	99	1	the	the	DET
taxlaw-11799	99	2	current	current	ADJ
taxlaw-11799	99	3	dispute	dispute	NOUN
taxlaw-11799	99	4	resolution	resolution	NOUN
taxlaw-11799	99	5	regime	regime	NOUN
taxlaw-11799	99	6	has	have	VERB
taxlaw-11799	99	7	its	its	PRON
taxlaw-11799	99	8	limitations	limitation	NOUN
taxlaw-11799	99	9	and	and	CCONJ
taxlaw-11799	99	10	falls	fall	VERB
taxlaw-11799	99	11	short	short	ADJ
taxlaw-11799	99	12	in	in	ADP
taxlaw-11799	99	13	keeping	keep	VERB
taxlaw-11799	99	14	pace	pace	NOUN
taxlaw-11799	99	15	with	with	ADP
taxlaw-11799	99	16	the	the	DET
taxlaw-11799	99	17	evolving	evolve	VERB
taxlaw-11799	99	18	demands	demand	NOUN
taxlaw-11799	99	19	of	of	ADP
taxlaw-11799	99	20	the	the	DET
taxlaw-11799	99	21	industry	industry	NOUN
taxlaw-11799	99	22	.	.	PUNCT
taxlaw-11799	100	1	in	in	ADP
taxlaw-11799	100	2	light	light	NOUN
taxlaw-11799	100	3	of	of	ADP
taxlaw-11799	100	4	these	these	DET
taxlaw-11799	100	5	challenges	challenge	NOUN
taxlaw-11799	100	6	,	,	PUNCT
taxlaw-11799	100	7	this	this	DET
taxlaw-11799	100	8	article	article	NOUN
taxlaw-11799	100	9	proposes	propose	VERB
taxlaw-11799	100	10	mediation	mediation	NOUN
taxlaw-11799	100	11	as	as	ADP
taxlaw-11799	100	12	a	a	DET
taxlaw-11799	100	13	complementary	complementary	ADJ
taxlaw-11799	100	14	mechanism	mechanism	NOUN
taxlaw-11799	100	15	to	to	PART
taxlaw-11799	100	16	augment	augment	VERB
taxlaw-11799	100	17	the	the	DET
taxlaw-11799	100	18	efficiency	efficiency	NOUN
taxlaw-11799	100	19	of	of	ADP
taxlaw-11799	100	20	the	the	DET
taxlaw-11799	100	21	existing	exist	VERB
taxlaw-11799	100	22	24	24	NUM
taxlaw-11799	100	23	mushegh	mushegh	ADJ
taxlaw-11799	100	24	manukyan	manukyan	PROPN
taxlaw-11799	100	25	,	,	PUNCT
taxlaw-11799	100	26	singapore	singapore	PROPN
taxlaw-11799	100	27	convention	convention	PROPN
taxlaw-11799	100	28	series	series	PROPN
taxlaw-11799	100	29	:	:	PUNCT
taxlaw-11799	100	30	a	a	DET
taxlaw-11799	100	31	call	call	NOUN
taxlaw-11799	100	32	for	for	ADP
taxlaw-11799	100	33	a	a	DET
taxlaw-11799	100	34	broad	broad	ADJ
taxlaw-11799	100	35	interpretation	interpretation	NOUN
taxlaw-11799	100	36	of	of	ADP
taxlaw-11799	100	37	the	the	DET
taxlaw-11799	100	38	singapore	singapore	PROPN
taxlaw-11799	100	39	mediation	mediation	NOUN
taxlaw-11799	100	40	convention	convention	NOUN
taxlaw-11799	100	41	in	in	ADP
taxlaw-11799	100	42	the	the	DET
taxlaw-11799	100	43	context	context	NOUN
taxlaw-11799	100	44	of	of	ADP
taxlaw-11799	100	45	investor	investor	NOUN
taxlaw-11799	100	46	-	-	PUNCT
taxlaw-11799	100	47	state	state	NOUN
taxlaw-11799	100	48	disputes	dispute	NOUN
taxlaw-11799	100	49	,	,	PUNCT
taxlaw-11799	100	50	kluwer	kluwer	NOUN
taxlaw-11799	100	51	mediation	mediation	PROPN
taxlaw-11799	100	52	blog	blog	NOUN
taxlaw-11799	100	53	(	(	PUNCT
taxlaw-11799	100	54	june	june	PROPN
taxlaw-11799	100	55	10	10	NUM
taxlaw-11799	100	56	,	,	PUNCT
taxlaw-11799	100	57	2019	2019	NUM
taxlaw-11799	100	58	)	)	PUNCT
taxlaw-11799	100	59	,	,	PUNCT
taxlaw-11799	100	60	http://mediationblog.kluwerarbitration.com/2019/06/10/singapore-convention-series-a-call-for-abroad-interpretation-of-the-singapore-mediation-convention-in-the-context-of-investor-statedisputes/?_ga=2.155267774.401588551.1665561051-124403074.1605057846	http://mediationblog.kluwerarbitration.com/2019/06/10/singapore-convention-series-a-call-for-abroad-interpretation-of-the-singapore-mediation-convention-in-the-context-of-investor-statedisputes/?_ga=2.155267774.401588551.1665561051-124403074.1605057846	NOUN
taxlaw-11799	100	61	,	,	PUNCT
taxlaw-11799	100	62	[	[	X
taxlaw-11799	100	63	https://perma.cc/8tff-bjyc	https://perma.cc/8tff-bjyc	X
taxlaw-11799	100	64	]	]	X
taxlaw-11799	100	65	.	.	PUNCT
taxlaw-11799	101	1	25	25	NUM
taxlaw-11799	101	2	int’l	int’l	NUM
taxlaw-11799	101	3	ctr	ctr	PROPN
taxlaw-11799	101	4	.	.	PUNCT
taxlaw-11799	102	1	for	for	ADP
taxlaw-11799	102	2	settlement	settlement	NOUN
taxlaw-11799	102	3	of	of	ADP
taxlaw-11799	102	4	inv	inv	NOUN
taxlaw-11799	102	5	.	.	PUNCT
taxlaw-11799	102	6	disps	disps	PROPN
taxlaw-11799	102	7	.	.	PUNCT
taxlaw-11799	103	1	,	,	PUNCT
taxlaw-11799	103	2	world	world	PROPN
taxlaw-11799	103	3	bank	bank	PROPN
taxlaw-11799	103	4	grp	grp	PROPN
taxlaw-11799	103	5	.	.	PROPN
taxlaw-11799	103	6	,	,	PUNCT
taxlaw-11799	103	7	proposals	proposal	NOUN
taxlaw-11799	103	8	for	for	ADP
taxlaw-11799	103	9	amendment	amendment	NOUN
taxlaw-11799	103	10	of	of	ADP
taxlaw-11799	103	11	the	the	DET
taxlaw-11799	103	12	icsid	icsid	ADJ
taxlaw-11799	103	13	rules	rule	NOUN
taxlaw-11799	103	14	consolidated	consolidated	ADJ
taxlaw-11799	103	15	draft	draft	NOUN
taxlaw-11799	103	16	rules	rule	NOUN
taxlaw-11799	103	17	,	,	PUNCT
taxlaw-11799	103	18	173	173	NUM
taxlaw-11799	103	19	-	-	SYM
taxlaw-11799	103	20	183	183	NUM
taxlaw-11799	103	21	,	,	PUNCT
taxlaw-11799	103	22	(	(	PUNCT
taxlaw-11799	103	23	world	world	PROPN
taxlaw-11799	103	24	bank	bank	PROPN
taxlaw-11799	103	25	grp	grp	PROPN
taxlaw-11799	103	26	.	.	PUNCT
taxlaw-11799	104	1	ed	ed	PROPN
taxlaw-11799	104	2	.	.	PROPN
taxlaw-11799	104	3	,	,	PUNCT
taxlaw-11799	104	4	vol	vol	NOUN
taxlaw-11799	104	5	.	.	PROPN
taxlaw-11799	104	6	2	2	NUM
taxlaw-11799	104	7	2018	2018	NUM
taxlaw-11799	104	8	)	)	PUNCT
taxlaw-11799	104	9	.	.	PUNCT
taxlaw-11799	105	1	26	26	NUM
taxlaw-11799	105	2	wolf	wolf	PROPN
taxlaw-11799	105	3	von	von	PROPN
taxlaw-11799	105	4	kumberg	kumberg	PROPN
taxlaw-11799	105	5	,	,	PUNCT
taxlaw-11799	105	6	investor	investor	NOUN
taxlaw-11799	105	7	state	state	NOUN
taxlaw-11799	105	8	mediation	mediation	NOUN
taxlaw-11799	105	9	and	and	CCONJ
taxlaw-11799	105	10	the	the	DET
taxlaw-11799	105	11	singapore	singapore	PROPN
taxlaw-11799	105	12	convention	convention	PROPN
taxlaw-11799	105	13	,	,	PUNCT
taxlaw-11799	105	14	adr	adr	PROPN
taxlaw-11799	105	15	perspectives	perspective	NOUN
taxlaw-11799	105	16	(	(	PUNCT
taxlaw-11799	105	17	apr	apr	NOUN
taxlaw-11799	105	18	.	.	PROPN
taxlaw-11799	105	19	4	4	NUM
taxlaw-11799	105	20	,	,	PUNCT
taxlaw-11799	105	21	2023	2023	NUM
taxlaw-11799	105	22	,	,	PUNCT
taxlaw-11799	105	23	7:48	7:48	NUM
taxlaw-11799	105	24	pm	pm	NOUN
taxlaw-11799	105	25	)	)	PUNCT
taxlaw-11799	105	26	,	,	PUNCT
taxlaw-11799	105	27	https://adric.ca/investor-state-mediation-and-thesingapore-convention/	https://adric.ca/investor-state-mediation-and-thesingapore-convention/	NOUN
taxlaw-11799	105	28	,	,	PUNCT
taxlaw-11799	105	29	[	[	X
taxlaw-11799	105	30	https://perma.cc/mt33-yb4v	https://perma.cc/mt33-yb4v	NUM
taxlaw-11799	105	31	]	]	X
taxlaw-11799	105	32	.	.	PUNCT
taxlaw-11799	106	1	http://mediationblog.kluwerarbitration.com/author/mushegh-manukyan/	http://mediationblog.kluwerarbitration.com/author/mushegh-manukyan/	PROPN
taxlaw-11799	106	2	https://perma.cc/8tff-bjyc	https://perma.cc/8tff-bjyc	PROPN
taxlaw-11799	106	3	36	36	NUM
taxlaw-11799	106	4	columbia	columbia	PROPN
taxlaw-11799	106	5	journal	journal	PROPN
taxlaw-11799	106	6	of	of	ADP
taxlaw-11799	106	7	tax	tax	NOUN
taxlaw-11799	106	8	law	law	NOUN
taxlaw-11799	106	9	[	[	X
taxlaw-11799	106	10	vol	vol	NOUN
taxlaw-11799	106	11	14:1	14:1	NUM
taxlaw-11799	106	12	dispute	dispute	NOUN
taxlaw-11799	106	13	resolution	resolution	NOUN
taxlaw-11799	106	14	mechanisms	mechanism	NOUN
taxlaw-11799	106	15	,	,	PUNCT
taxlaw-11799	106	16	particularly	particularly	ADV
taxlaw-11799	106	17	the	the	DET
taxlaw-11799	106	18	map	map	NOUN
taxlaw-11799	106	19	.	.	PUNCT
taxlaw-11799	107	1	by	by	ADP
taxlaw-11799	107	2	serving	serve	VERB
taxlaw-11799	107	3	as	as	ADP
taxlaw-11799	107	4	a	a	DET
taxlaw-11799	107	5	form	form	NOUN
taxlaw-11799	107	6	of	of	ADP
taxlaw-11799	107	7	soft	soft	ADJ
taxlaw-11799	107	8	law	law	NOUN
taxlaw-11799	107	9	,	,	PUNCT
taxlaw-11799	107	10	mediation	mediation	NOUN
taxlaw-11799	107	11	confers	confer	NOUN
taxlaw-11799	107	12	increased	increase	VERB
taxlaw-11799	107	13	flexibility	flexibility	NOUN
taxlaw-11799	107	14	to	to	ADP
taxlaw-11799	107	15	contending	contend	VERB
taxlaw-11799	107	16	parties	party	NOUN
taxlaw-11799	107	17	,	,	PUNCT
taxlaw-11799	107	18	especially	especially	ADV
taxlaw-11799	107	19	sovereign	sovereign	ADJ
taxlaw-11799	107	20	entities	entity	NOUN
taxlaw-11799	107	21	,	,	PUNCT
taxlaw-11799	107	22	in	in	ADP
taxlaw-11799	107	23	safeguarding	safeguard	VERB
taxlaw-11799	107	24	their	their	PRON
taxlaw-11799	107	25	respective	respective	ADJ
taxlaw-11799	107	26	interests	interest	NOUN
taxlaw-11799	107	27	.	.	PUNCT
taxlaw-11799	108	1	this	this	DET
taxlaw-11799	108	2	article	article	NOUN
taxlaw-11799	108	3	is	be	AUX
taxlaw-11799	108	4	divided	divide	VERB
taxlaw-11799	108	5	into	into	ADP
taxlaw-11799	108	6	four	four	NUM
taxlaw-11799	108	7	parts	part	NOUN
taxlaw-11799	108	8	,	,	PUNCT
taxlaw-11799	108	9	beginning	begin	VERB
taxlaw-11799	108	10	with	with	ADP
taxlaw-11799	108	11	a	a	DET
taxlaw-11799	108	12	brief	brief	ADJ
taxlaw-11799	108	13	overview	overview	NOUN
taxlaw-11799	108	14	of	of	ADP
taxlaw-11799	108	15	mediation	mediation	NOUN
taxlaw-11799	108	16	and	and	CCONJ
taxlaw-11799	108	17	its	its	PRON
taxlaw-11799	108	18	merits	merit	NOUN
taxlaw-11799	108	19	,	,	PUNCT
taxlaw-11799	108	20	followed	follow	VERB
taxlaw-11799	108	21	by	by	ADP
taxlaw-11799	108	22	an	an	DET
taxlaw-11799	108	23	examination	examination	NOUN
taxlaw-11799	108	24	of	of	ADP
taxlaw-11799	108	25	the	the	DET
taxlaw-11799	108	26	current	current	ADJ
taxlaw-11799	108	27	tax	tax	NOUN
taxlaw-11799	108	28	-	-	PUNCT
taxlaw-11799	108	29	related	relate	VERB
taxlaw-11799	108	30	dispute	dispute	NOUN
taxlaw-11799	108	31	resolution	resolution	NOUN
taxlaw-11799	108	32	mechanisms	mechanism	NOUN
taxlaw-11799	108	33	,	,	PUNCT
taxlaw-11799	108	34	including	include	VERB
taxlaw-11799	108	35	map	map	NOUN
taxlaw-11799	108	36	and	and	CCONJ
taxlaw-11799	108	37	other	other	ADJ
taxlaw-11799	108	38	forms	form	NOUN
taxlaw-11799	108	39	of	of	ADP
taxlaw-11799	108	40	arbitration	arbitration	NOUN
taxlaw-11799	108	41	.	.	PUNCT
taxlaw-11799	109	1	part	part	NOUN
taxlaw-11799	109	2	iii	iii	PROPN
taxlaw-11799	109	3	discusses	discuss	VERB
taxlaw-11799	109	4	the	the	DET
taxlaw-11799	109	5	potential	potential	NOUN
taxlaw-11799	109	6	for	for	SCONJ
taxlaw-11799	109	7	mediation	mediation	NOUN
taxlaw-11799	109	8	to	to	PART
taxlaw-11799	109	9	address	address	VERB
taxlaw-11799	109	10	the	the	DET
taxlaw-11799	109	11	weaknesses	weakness	NOUN
taxlaw-11799	109	12	of	of	ADP
taxlaw-11799	109	13	the	the	DET
taxlaw-11799	109	14	current	current	ADJ
taxlaw-11799	109	15	system	system	NOUN
taxlaw-11799	109	16	and	and	CCONJ
taxlaw-11799	109	17	improve	improve	VERB
taxlaw-11799	109	18	the	the	DET
taxlaw-11799	109	19	efficiency	efficiency	NOUN
taxlaw-11799	109	20	of	of	ADP
taxlaw-11799	109	21	transnational	transnational	ADJ
taxlaw-11799	109	22	tax	tax	NOUN
taxlaw-11799	109	23	dispute	dispute	NOUN
taxlaw-11799	109	24	resolution	resolution	NOUN
taxlaw-11799	109	25	.	.	PUNCT
taxlaw-11799	110	1	finally	finally	ADV
taxlaw-11799	110	2	,	,	PUNCT
taxlaw-11799	110	3	part	part	NOUN
taxlaw-11799	110	4	iv	iv	NUM
taxlaw-11799	110	5	concludes	conclude	VERB
taxlaw-11799	110	6	by	by	ADP
taxlaw-11799	110	7	outlining	outline	VERB
taxlaw-11799	110	8	the	the	DET
taxlaw-11799	110	9	potential	potential	ADJ
taxlaw-11799	110	10	benefits	benefit	NOUN
taxlaw-11799	110	11	of	of	ADP
taxlaw-11799	110	12	mediation	mediation	NOUN
taxlaw-11799	110	13	and	and	CCONJ
taxlaw-11799	110	14	offering	offer	VERB
taxlaw-11799	110	15	recommendations	recommendation	NOUN
taxlaw-11799	110	16	for	for	ADP
taxlaw-11799	110	17	its	its	PRON
taxlaw-11799	110	18	successful	successful	ADJ
taxlaw-11799	110	19	implementation	implementation	NOUN
taxlaw-11799	110	20	.	.	PUNCT
taxlaw-11799	111	1	i.	i.	NOUN
taxlaw-11799	111	2	mediation	mediation	PROPN
taxlaw-11799	111	3	as	as	ADP
taxlaw-11799	111	4	a	a	DET
taxlaw-11799	111	5	dispute	dispute	NOUN
taxlaw-11799	111	6	resolution	resolution	NOUN
taxlaw-11799	111	7	mechanism	mechanism	NOUN
taxlaw-11799	111	8	mediation	mediation	NOUN
taxlaw-11799	111	9	,	,	PUNCT
taxlaw-11799	111	10	an	an	DET
taxlaw-11799	111	11	extensively	extensively	ADV
taxlaw-11799	111	12	employed	employ	VERB
taxlaw-11799	111	13	mechanism	mechanism	NOUN
taxlaw-11799	111	14	for	for	ADP
taxlaw-11799	111	15	resolving	resolve	VERB
taxlaw-11799	111	16	disputes	dispute	NOUN
taxlaw-11799	111	17	,	,	PUNCT
taxlaw-11799	111	18	has	have	AUX
taxlaw-11799	111	19	emerged	emerge	VERB
taxlaw-11799	111	20	as	as	ADP
taxlaw-11799	111	21	a	a	DET
taxlaw-11799	111	22	potent	potent	ADJ
taxlaw-11799	111	23	tool	tool	NOUN
taxlaw-11799	111	24	in	in	ADP
taxlaw-11799	111	25	the	the	DET
taxlaw-11799	111	26	armamentarium	armamentarium	NOUN
taxlaw-11799	111	27	of	of	ADP
taxlaw-11799	111	28	contemporary	contemporary	ADJ
taxlaw-11799	111	29	legal	legal	ADJ
taxlaw-11799	111	30	practitioners	practitioner	NOUN
taxlaw-11799	111	31	.	.	PUNCT
taxlaw-11799	112	1	a	a	DET
taxlaw-11799	112	2	quintessential	quintessential	ADJ
taxlaw-11799	112	3	feature	feature	NOUN
taxlaw-11799	112	4	of	of	ADP
taxlaw-11799	112	5	mediation	mediation	NOUN
taxlaw-11799	112	6	is	be	AUX
taxlaw-11799	112	7	the	the	DET
taxlaw-11799	112	8	involvement	involvement	NOUN
taxlaw-11799	112	9	of	of	ADP
taxlaw-11799	112	10	an	an	DET
taxlaw-11799	112	11	impartial	impartial	ADJ
taxlaw-11799	112	12	third	third	ADJ
taxlaw-11799	112	13	-	-	PUNCT
taxlaw-11799	112	14	party	party	NOUN
taxlaw-11799	112	15	professional	professional	NOUN
taxlaw-11799	112	16	,	,	PUNCT
taxlaw-11799	112	17	who	who	PRON
taxlaw-11799	112	18	facilitates	facilitate	VERB
taxlaw-11799	112	19	constructive	constructive	ADJ
taxlaw-11799	112	20	discussions	discussion	NOUN
taxlaw-11799	112	21	between	between	ADP
taxlaw-11799	112	22	conflicting	conflict	VERB
taxlaw-11799	112	23	parties	party	NOUN
taxlaw-11799	112	24	to	to	PART
taxlaw-11799	112	25	arrive	arrive	VERB
taxlaw-11799	112	26	at	at	ADP
taxlaw-11799	112	27	a	a	DET
taxlaw-11799	112	28	mutually	mutually	ADV
taxlaw-11799	112	29	agreeable	agreeable	ADJ
taxlaw-11799	112	30	resolution	resolution	NOUN
taxlaw-11799	112	31	.	.	PUNCT
taxlaw-11799	113	1	whether	whether	SCONJ
taxlaw-11799	113	2	the	the	DET
taxlaw-11799	113	3	setting	setting	NOUN
taxlaw-11799	113	4	is	be	AUX
taxlaw-11799	113	5	an	an	DET
taxlaw-11799	113	6	informal	informal	ADJ
taxlaw-11799	113	7	meeting	meeting	NOUN
taxlaw-11799	113	8	or	or	CCONJ
taxlaw-11799	113	9	a	a	DET
taxlaw-11799	113	10	structured	structured	ADJ
taxlaw-11799	113	11	settlement	settlement	NOUN
taxlaw-11799	113	12	conference	conference	NOUN
taxlaw-11799	113	13	,	,	PUNCT
taxlaw-11799	113	14	mediation	mediation	NOUN
taxlaw-11799	113	15	has	have	AUX
taxlaw-11799	113	16	proven	prove	VERB
taxlaw-11799	113	17	to	to	PART
taxlaw-11799	113	18	be	be	AUX
taxlaw-11799	113	19	an	an	DET
taxlaw-11799	113	20	effective	effective	ADJ
taxlaw-11799	113	21	means	mean	NOUN
taxlaw-11799	113	22	of	of	ADP
taxlaw-11799	113	23	addressing	address	VERB
taxlaw-11799	113	24	disputes	dispute	NOUN
taxlaw-11799	113	25	that	that	PRON
taxlaw-11799	113	26	may	may	AUX
taxlaw-11799	113	27	either	either	CCONJ
taxlaw-11799	113	28	be	be	AUX
taxlaw-11799	113	29	the	the	DET
taxlaw-11799	113	30	subject	subject	NOUN
taxlaw-11799	113	31	of	of	ADP
taxlaw-11799	113	32	ongoing	ongoing	ADJ
taxlaw-11799	113	33	litigation	litigation	NOUN
taxlaw-11799	113	34	or	or	CCONJ
taxlaw-11799	113	35	have	have	VERB
taxlaw-11799	113	36	the	the	DET
taxlaw-11799	113	37	potential	potential	NOUN
taxlaw-11799	113	38	to	to	PART
taxlaw-11799	113	39	escalate	escalate	VERB
taxlaw-11799	113	40	into	into	ADP
taxlaw-11799	113	41	contentious	contentious	ADJ
taxlaw-11799	113	42	legal	legal	ADJ
taxlaw-11799	113	43	entanglements	entanglement	NOUN
taxlaw-11799	113	44	.	.	PUNCT
taxlaw-11799	114	1	a	a	DET
taxlaw-11799	114	2	salient	salient	ADJ
taxlaw-11799	114	3	characteristic	characteristic	NOUN
taxlaw-11799	114	4	of	of	ADP
taxlaw-11799	114	5	mediation	mediation	NOUN
taxlaw-11799	114	6	is	be	AUX
taxlaw-11799	114	7	that	that	SCONJ
taxlaw-11799	114	8	the	the	DET
taxlaw-11799	114	9	contending	contend	VERB
taxlaw-11799	114	10	parties	party	NOUN
taxlaw-11799	114	11	retain	retain	VERB
taxlaw-11799	114	12	full	full	ADJ
taxlaw-11799	114	13	autonomy	autonomy	NOUN
taxlaw-11799	114	14	over	over	ADP
taxlaw-11799	114	15	the	the	DET
taxlaw-11799	114	16	decision	decision	NOUN
taxlaw-11799	114	17	of	of	ADP
taxlaw-11799	114	18	whether	whether	SCONJ
taxlaw-11799	114	19	or	or	CCONJ
taxlaw-11799	114	20	not	not	PART
taxlaw-11799	114	21	to	to	PART
taxlaw-11799	114	22	settle	settle	VERB
taxlaw-11799	114	23	and	and	CCONJ
taxlaw-11799	114	24	the	the	DET
taxlaw-11799	114	25	terms	term	NOUN
taxlaw-11799	114	26	of	of	ADP
taxlaw-11799	114	27	such	such	DET
taxlaw-11799	114	28	a	a	DET
taxlaw-11799	114	29	settlement	settlement	NOUN
taxlaw-11799	114	30	.	.	PUNCT
taxlaw-11799	115	1	this	this	DET
taxlaw-11799	115	2	degree	degree	NOUN
taxlaw-11799	115	3	of	of	ADP
taxlaw-11799	115	4	flexibility	flexibility	NOUN
taxlaw-11799	115	5	has	have	AUX
taxlaw-11799	115	6	made	make	VERB
taxlaw-11799	115	7	mediation	mediation	NOUN
taxlaw-11799	115	8	a	a	DET
taxlaw-11799	115	9	valuable	valuable	ADJ
taxlaw-11799	115	10	resource	resource	NOUN
taxlaw-11799	115	11	for	for	ADP
taxlaw-11799	115	12	resolving	resolve	VERB
taxlaw-11799	115	13	complex	complex	ADJ
taxlaw-11799	115	14	disputes	dispute	NOUN
taxlaw-11799	115	15	,	,	PUNCT
taxlaw-11799	115	16	particularly	particularly	ADV
taxlaw-11799	115	17	those	those	PRON
taxlaw-11799	115	18	with	with	ADP
taxlaw-11799	115	19	cross	cross	ADJ
taxlaw-11799	115	20	-	-	ADJ
taxlaw-11799	115	21	border	border	ADJ
taxlaw-11799	115	22	implications	implication	NOUN
taxlaw-11799	115	23	.	.	PUNCT
taxlaw-11799	116	1	27	27	NUM
taxlaw-11799	116	2	commercial	commercial	ADJ
taxlaw-11799	116	3	mediation	mediation	NOUN
taxlaw-11799	116	4	provides	provide	VERB
taxlaw-11799	116	5	a	a	DET
taxlaw-11799	116	6	non	non	ADJ
taxlaw-11799	116	7	-	-	ADJ
taxlaw-11799	116	8	public	public	ADJ
taxlaw-11799	116	9	forum	forum	NOUN
taxlaw-11799	116	10	within	within	ADP
taxlaw-11799	116	11	which	which	PRON
taxlaw-11799	116	12	the	the	DET
taxlaw-11799	116	13	parties	party	NOUN
taxlaw-11799	116	14	will	will	AUX
taxlaw-11799	116	15	perceive	perceive	VERB
taxlaw-11799	116	16	each	each	DET
taxlaw-11799	116	17	other	other	ADJ
taxlaw-11799	116	18	’s	’s	PART
taxlaw-11799	116	19	positions	position	NOUN
taxlaw-11799	116	20	and	and	CCONJ
taxlaw-11799	116	21	work	work	VERB
taxlaw-11799	116	22	along	along	ADP
taxlaw-11799	116	23	to	to	PART
taxlaw-11799	116	24	explore	explore	VERB
taxlaw-11799	116	25	choices	choice	NOUN
taxlaw-11799	116	26	for	for	ADP
taxlaw-11799	116	27	resolution	resolution	NOUN
taxlaw-11799	116	28	.	.	PUNCT
taxlaw-11799	117	1	further	far	ADV
taxlaw-11799	117	2	,	,	PUNCT
taxlaw-11799	117	3	with	with	ADP
taxlaw-11799	117	4	the	the	DET
taxlaw-11799	117	5	initiation	initiation	NOUN
taxlaw-11799	117	6	of	of	ADP
taxlaw-11799	117	7	the	the	DET
taxlaw-11799	117	8	singapore	singapore	PROPN
taxlaw-11799	117	9	mediation	mediation	NOUN
taxlaw-11799	117	10	convention	convention	NOUN
taxlaw-11799	117	11	in	in	ADP
taxlaw-11799	117	12	2018	2018	NUM
taxlaw-11799	117	13	,	,	PUNCT
taxlaw-11799	117	14	it	it	PRON
taxlaw-11799	117	15	has	have	AUX
taxlaw-11799	117	16	gained	gain	VERB
taxlaw-11799	117	17	more	more	ADJ
taxlaw-11799	117	18	attention	attention	NOUN
taxlaw-11799	117	19	.	.	PUNCT
taxlaw-11799	118	1	in	in	ADP
taxlaw-11799	118	2	the	the	DET
taxlaw-11799	118	3	following	follow	VERB
taxlaw-11799	118	4	parts	part	NOUN
taxlaw-11799	118	5	,	,	PUNCT
taxlaw-11799	118	6	a	a	DET
taxlaw-11799	118	7	brief	brief	ADJ
taxlaw-11799	118	8	introduction	introduction	NOUN
taxlaw-11799	118	9	of	of	ADP
taxlaw-11799	118	10	the	the	DET
taxlaw-11799	118	11	singapore	singapore	PROPN
taxlaw-11799	118	12	mediation	mediation	NOUN
taxlaw-11799	118	13	convention	convention	NOUN
taxlaw-11799	118	14	is	be	AUX
taxlaw-11799	118	15	introduced	introduce	VERB
taxlaw-11799	118	16	at	at	ADP
taxlaw-11799	118	17	part	part	NOUN
taxlaw-11799	118	18	a	a	PRON
taxlaw-11799	118	19	,	,	PUNCT
taxlaw-11799	118	20	part	part	NOUN
taxlaw-11799	118	21	b	b	PROPN
taxlaw-11799	118	22	is	be	AUX
taxlaw-11799	118	23	about	about	ADP
taxlaw-11799	118	24	the	the	DET
taxlaw-11799	118	25	introduction	introduction	NOUN
taxlaw-11799	118	26	of	of	ADP
taxlaw-11799	118	27	mediation	mediation	NOUN
taxlaw-11799	118	28	in	in	ADP
taxlaw-11799	118	29	trade	trade	NOUN
taxlaw-11799	118	30	and	and	CCONJ
taxlaw-11799	118	31	investment	investment	NOUN
taxlaw-11799	118	32	areas	area	NOUN
taxlaw-11799	118	33	,	,	PUNCT
taxlaw-11799	118	34	and	and	CCONJ
taxlaw-11799	118	35	the	the	DET
taxlaw-11799	118	36	merits	merit	NOUN
taxlaw-11799	118	37	of	of	ADP
taxlaw-11799	118	38	mediation	mediation	NOUN
taxlaw-11799	118	39	in	in	ADP
taxlaw-11799	118	40	resolving	resolve	VERB
taxlaw-11799	118	41	disputes	dispute	NOUN
taxlaw-11799	118	42	are	be	AUX
taxlaw-11799	118	43	analyzed	analyze	VERB
taxlaw-11799	118	44	in	in	ADP
taxlaw-11799	118	45	part	part	NOUN
taxlaw-11799	118	46	c.	c.	NOUN
taxlaw-11799	118	47	this	this	DET
taxlaw-11799	118	48	section	section	NOUN
taxlaw-11799	118	49	is	be	AUX
taxlaw-11799	118	50	about	about	ADP
taxlaw-11799	118	51	general	general	ADJ
taxlaw-11799	118	52	mediation	mediation	NOUN
taxlaw-11799	118	53	,	,	PUNCT
taxlaw-11799	118	54	not	not	PART
taxlaw-11799	118	55	mediation	mediation	NOUN
taxlaw-11799	118	56	in	in	ADP
taxlaw-11799	118	57	tax	tax	NOUN
taxlaw-11799	118	58	matters	matter	NOUN
taxlaw-11799	118	59	.	.	PUNCT
taxlaw-11799	119	1	a.	a.	NOUN
taxlaw-11799	119	2	singapore	singapore	PROPN
taxlaw-11799	119	3	mediation	mediation	PROPN
taxlaw-11799	119	4	convention	convention	NOUN
taxlaw-11799	119	5	the	the	DET
taxlaw-11799	119	6	singapore	singapore	PROPN
taxlaw-11799	119	7	convention	convention	PROPN
taxlaw-11799	119	8	on	on	ADP
taxlaw-11799	119	9	mediation	mediation	NOUN
taxlaw-11799	119	10	(	(	PUNCT
taxlaw-11799	119	11	singapore	singapore	PROPN
taxlaw-11799	119	12	convention	convention	PROPN
taxlaw-11799	119	13	)	)	PUNCT
taxlaw-11799	119	14	is	be	AUX
taxlaw-11799	119	15	a	a	DET
taxlaw-11799	119	16	multilateral	multilateral	ADJ
taxlaw-11799	119	17	treaty	treaty	NOUN
taxlaw-11799	119	18	aimed	aim	VERB
taxlaw-11799	119	19	at	at	ADP
taxlaw-11799	119	20	providing	provide	VERB
taxlaw-11799	119	21	members	member	NOUN
taxlaw-11799	119	22	with	with	ADP
taxlaw-11799	119	23	an	an	DET
taxlaw-11799	119	24	effective	effective	ADJ
taxlaw-11799	119	25	framework	framework	NOUN
taxlaw-11799	119	26	for	for	ADP
taxlaw-11799	119	27	resolving	resolve	VERB
taxlaw-11799	119	28	transnational	transnational	ADJ
taxlaw-11799	119	29	economic	economic	ADJ
taxlaw-11799	119	30	disputes	dispute	NOUN
taxlaw-11799	119	31	.	.	PUNCT
taxlaw-11799	120	1	this	this	DET
taxlaw-11799	120	2	pact	pact	NOUN
taxlaw-11799	120	3	bears	bear	VERB
taxlaw-11799	120	4	some	some	DET
taxlaw-11799	120	5	resemblance	resemblance	NOUN
taxlaw-11799	120	6	to	to	ADP
taxlaw-11799	120	7	the	the	DET
taxlaw-11799	120	8	new	new	PROPN
taxlaw-11799	120	9	york	york	PROPN
taxlaw-11799	120	10	convention	convention	PROPN
taxlaw-11799	120	11	on	on	ADP
taxlaw-11799	120	12	arbitration	arbitration	NOUN
taxlaw-11799	120	13	,	,	PUNCT
taxlaw-11799	120	14	which	which	PRON
taxlaw-11799	120	15	was	be	AUX
taxlaw-11799	120	16	signed	sign	VERB
taxlaw-11799	120	17	in	in	ADP
taxlaw-11799	120	18	the	the	DET
taxlaw-11799	120	19	same	same	ADJ
taxlaw-11799	120	20	year	year	NOUN
taxlaw-11799	120	21	.	.	PUNCT
taxlaw-11799	121	1	like	like	ADP
taxlaw-11799	121	2	the	the	DET
taxlaw-11799	121	3	new	new	PROPN
taxlaw-11799	121	4	york	york	PROPN
taxlaw-11799	121	5	convention	convention	PROPN
taxlaw-11799	121	6	for	for	ADP
taxlaw-11799	121	7	transnational	transnational	ADJ
taxlaw-11799	121	8	arbitral	arbitral	ADJ
taxlaw-11799	121	9	decisions	decision	NOUN
taxlaw-11799	121	10	,	,	PUNCT
taxlaw-11799	121	11	the	the	DET
taxlaw-11799	121	12	singapore	singapore	PROPN
taxlaw-11799	121	13	convention	convention	PROPN
taxlaw-11799	121	14	provides	provide	VERB
taxlaw-11799	121	15	a	a	DET
taxlaw-11799	121	16	consistent	consistent	ADJ
taxlaw-11799	121	17	and	and	CCONJ
taxlaw-11799	121	18	effective	effective	ADJ
taxlaw-11799	121	19	method	method	NOUN
taxlaw-11799	121	20	for	for	ADP
taxlaw-11799	121	21	parties	party	NOUN
taxlaw-11799	121	22	who	who	PRON
taxlaw-11799	121	23	have	have	AUX
taxlaw-11799	121	24	agreed	agree	VERB
taxlaw-11799	121	25	to	to	ADP
taxlaw-11799	121	26	a	a	DET
taxlaw-11799	121	27	negotiated	negotiate	VERB
taxlaw-11799	121	28	settlement	settlement	NOUN
taxlaw-11799	121	29	to	to	PART
taxlaw-11799	121	30	apply	apply	VERB
taxlaw-11799	121	31	the	the	DET
taxlaw-11799	121	32	terms	term	NOUN
taxlaw-11799	121	33	of	of	ADP
taxlaw-11799	121	34	that	that	DET
taxlaw-11799	121	35	agreement	agreement	NOUN
taxlaw-11799	121	36	in	in	ADP
taxlaw-11799	121	37	other	other	ADJ
taxlaw-11799	121	38	27	27	NUM
taxlaw-11799	121	39	david	david	PROPN
taxlaw-11799	121	40	foster	foster	PROPN
taxlaw-11799	121	41	,	,	PUNCT
taxlaw-11799	121	42	what	what	PRON
taxlaw-11799	121	43	is	be	AUX
taxlaw-11799	121	44	commercial	commercial	ADJ
taxlaw-11799	121	45	mediation	mediation	NOUN
taxlaw-11799	121	46	?	?	PUNCT
taxlaw-11799	121	47	,	,	PUNCT
taxlaw-11799	121	48	moore	moore	PROPN
taxlaw-11799	121	49	barlow	barlow	PROPN
taxlaw-11799	121	50	resources	resources	PROPN
taxlaw-11799	121	51	(	(	PUNCT
taxlaw-11799	121	52	may	may	PROPN
taxlaw-11799	121	53	15	15	NUM
taxlaw-11799	121	54	,	,	PUNCT
taxlaw-11799	121	55	2021	2021	NUM
taxlaw-11799	121	56	)	)	PUNCT
taxlaw-11799	121	57	,	,	PUNCT
taxlaw-11799	121	58	https://www.moorebarlow.com/what-is-commercial-mediation	https://www.moorebarlow.com/what-is-commercial-mediation	NUM
taxlaw-11799	121	59	,	,	PUNCT
taxlaw-11799	121	60	[	[	X
taxlaw-11799	121	61	https://perma.cc/6ngvcjpb	https://perma.cc/6ngvcjpb	X
taxlaw-11799	121	62	]	]	X
taxlaw-11799	121	63	.	.	PUNCT
taxlaw-11799	122	1	https://www.moorebarlow.com/what-is-commercial-mediation	https://www.moorebarlow.com/what-is-commercial-mediation	NOUN
taxlaw-11799	122	2	https://www.moorebarlow.com/what-is-commercial-mediation	https://www.moorebarlow.com/what-is-commercial-mediation	NOUN
taxlaw-11799	122	3	2023	2023	NUM
taxlaw-11799	122	4	]	]	PUNCT
taxlaw-11799	122	5	the	the	DET
taxlaw-11799	122	6	path	path	NOUN
taxlaw-11799	122	7	to	to	PART
taxlaw-11799	122	8	mediation	mediation	VERB
taxlaw-11799	122	9	37	37	NUM
taxlaw-11799	122	10	jurisdictions.28	jurisdictions.28	NOUN
taxlaw-11799	122	11	as	as	ADP
taxlaw-11799	122	12	a	a	DET
taxlaw-11799	122	13	result	result	NOUN
taxlaw-11799	122	14	,	,	PUNCT
taxlaw-11799	122	15	the	the	DET
taxlaw-11799	122	16	singapore	singapore	PROPN
taxlaw-11799	122	17	convention	convention	PROPN
taxlaw-11799	122	18	is	be	AUX
taxlaw-11799	122	19	attempting	attempt	VERB
taxlaw-11799	122	20	to	to	PART
taxlaw-11799	122	21	accomplish	accomplish	VERB
taxlaw-11799	122	22	for	for	ADP
taxlaw-11799	122	23	mediated	mediate	VERB
taxlaw-11799	122	24	international	international	ADJ
taxlaw-11799	122	25	settlement	settlement	NOUN
taxlaw-11799	122	26	agreements	agreement	NOUN
taxlaw-11799	122	27	what	what	PRON
taxlaw-11799	122	28	the	the	DET
taxlaw-11799	122	29	new	new	PROPN
taxlaw-11799	122	30	york	york	PROPN
taxlaw-11799	122	31	convention	convention	PROPN
taxlaw-11799	122	32	does	do	AUX
taxlaw-11799	122	33	for	for	ADP
taxlaw-11799	122	34	foreign	foreign	ADJ
taxlaw-11799	122	35	arbitral	arbitral	ADJ
taxlaw-11799	122	36	awards	award	NOUN
taxlaw-11799	122	37	(	(	PUNCT
taxlaw-11799	122	38	i.e.	i.e.	X
taxlaw-11799	122	39	allow	allow	VERB
taxlaw-11799	122	40	cross	cross	ADJ
taxlaw-11799	122	41	-	-	ADJ
taxlaw-11799	122	42	border	border	ADJ
taxlaw-11799	122	43	enforcement	enforcement	NOUN
taxlaw-11799	122	44	on	on	ADP
taxlaw-11799	122	45	a	a	DET
taxlaw-11799	122	46	large	large	ADJ
taxlaw-11799	122	47	scale	scale	NOUN
taxlaw-11799	122	48	)	)	PUNCT
taxlaw-11799	122	49	in	in	ADP
taxlaw-11799	122	50	a	a	DET
taxlaw-11799	122	51	standardized	standardized	ADJ
taxlaw-11799	122	52	manner	manner	NOUN
taxlaw-11799	122	53	.	.	PUNCT
taxlaw-11799	123	1	the	the	DET
taxlaw-11799	123	2	new	new	PROPN
taxlaw-11799	123	3	york	york	PROPN
taxlaw-11799	123	4	convention	convention	PROPN
taxlaw-11799	123	5	has	have	AUX
taxlaw-11799	123	6	had	have	VERB
taxlaw-11799	123	7	an	an	DET
taxlaw-11799	123	8	unparalleled	unparalleled	ADJ
taxlaw-11799	123	9	impact	impact	NOUN
taxlaw-11799	123	10	on	on	ADP
taxlaw-11799	123	11	transnational	transnational	ADJ
taxlaw-11799	123	12	dispute	dispute	NOUN
taxlaw-11799	123	13	resolution.29	resolution.29	NOUN
taxlaw-11799	123	14	furthermore	furthermore	ADV
taxlaw-11799	123	15	,	,	PUNCT
taxlaw-11799	123	16	a	a	DET
taxlaw-11799	123	17	fundamental	fundamental	ADJ
taxlaw-11799	123	18	similarity	similarity	NOUN
taxlaw-11799	123	19	between	between	ADP
taxlaw-11799	123	20	the	the	DET
taxlaw-11799	123	21	two	two	NUM
taxlaw-11799	123	22	conventions	convention	NOUN
taxlaw-11799	123	23	is	be	AUX
taxlaw-11799	123	24	that	that	SCONJ
taxlaw-11799	123	25	they	they	PRON
taxlaw-11799	123	26	both	both	PRON
taxlaw-11799	123	27	aim	aim	VERB
taxlaw-11799	123	28	to	to	PART
taxlaw-11799	123	29	attract	attract	VERB
taxlaw-11799	123	30	commercial	commercial	ADJ
taxlaw-11799	123	31	parties	party	NOUN
taxlaw-11799	123	32	to	to	ADP
taxlaw-11799	123	33	arbitration	arbitration	NOUN
taxlaw-11799	123	34	and	and	CCONJ
taxlaw-11799	123	35	mediation	mediation	NOUN
taxlaw-11799	123	36	rather	rather	ADV
taxlaw-11799	123	37	than	than	ADP
taxlaw-11799	123	38	other	other	ADJ
taxlaw-11799	123	39	forms	form	NOUN
taxlaw-11799	123	40	of	of	ADP
taxlaw-11799	123	41	dispute	dispute	NOUN
taxlaw-11799	123	42	resolution	resolution	NOUN
taxlaw-11799	123	43	.	.	PUNCT
taxlaw-11799	124	1	the	the	DET
taxlaw-11799	124	2	new	new	PROPN
taxlaw-11799	124	3	york	york	PROPN
taxlaw-11799	124	4	convention	convention	PROPN
taxlaw-11799	124	5	permits	permit	VERB
taxlaw-11799	124	6	the	the	DET
taxlaw-11799	124	7	enforcement	enforcement	NOUN
taxlaw-11799	124	8	of	of	ADP
taxlaw-11799	124	9	arbitral	arbitral	ADJ
taxlaw-11799	124	10	awards	award	NOUN
taxlaw-11799	124	11	,	,	PUNCT
taxlaw-11799	124	12	or	or	CCONJ
taxlaw-11799	124	13	written	write	VERB
taxlaw-11799	124	14	results	result	NOUN
taxlaw-11799	124	15	reached	reach	VERB
taxlaw-11799	124	16	after	after	SCONJ
taxlaw-11799	124	17	the	the	DET
taxlaw-11799	124	18	parties	party	NOUN
taxlaw-11799	124	19	“	"	PUNCT
taxlaw-11799	124	20	submit	submit	VERB
taxlaw-11799	124	21	to	to	PART
taxlaw-11799	124	22	arbitration	arbitration	NOUN
taxlaw-11799	124	23	all	all	PRON
taxlaw-11799	124	24	or	or	CCONJ
taxlaw-11799	124	25	any	any	DET
taxlaw-11799	124	26	differences	difference	NOUN
taxlaw-11799	124	27	that	that	PRON
taxlaw-11799	124	28	have	have	AUX
taxlaw-11799	124	29	arisen	arise	VERB
taxlaw-11799	124	30	or	or	CCONJ
taxlaw-11799	124	31	may	may	AUX
taxlaw-11799	124	32	arise	arise	VERB
taxlaw-11799	124	33	between	between	ADP
taxlaw-11799	124	34	them	they	PRON
taxlaw-11799	124	35	in	in	ADP
taxlaw-11799	124	36	respect	respect	NOUN
taxlaw-11799	124	37	of	of	ADP
taxlaw-11799	124	38	a	a	DET
taxlaw-11799	124	39	defined	define	VERB
taxlaw-11799	124	40	legal	legal	ADJ
taxlaw-11799	124	41	relationship	relationship	NOUN
taxlaw-11799	124	42	,	,	PUNCT
taxlaw-11799	124	43	whether	whether	SCONJ
taxlaw-11799	124	44	contractual	contractual	ADJ
taxlaw-11799	124	45	or	or	CCONJ
taxlaw-11799	124	46	not	not	PART
taxlaw-11799	124	47	,	,	PUNCT
taxlaw-11799	124	48	concerning	concern	VERB
taxlaw-11799	124	49	a	a	DET
taxlaw-11799	124	50	subject	subject	ADJ
taxlaw-11799	124	51	matter	matter	NOUN
taxlaw-11799	124	52	capable	capable	ADJ
taxlaw-11799	124	53	of	of	ADP
taxlaw-11799	124	54	settlement	settlement	NOUN
taxlaw-11799	124	55	by	by	ADP
taxlaw-11799	124	56	arbitration	arbitration	NOUN
taxlaw-11799	124	57	.	.	PUNCT
taxlaw-11799	124	58	”	"	PUNCT
taxlaw-11799	125	1	similarly	similarly	ADV
taxlaw-11799	125	2	,	,	PUNCT
taxlaw-11799	125	3	the	the	DET
taxlaw-11799	125	4	singapore	singapore	PROPN
taxlaw-11799	125	5	convention	convention	PROPN
taxlaw-11799	125	6	“	"	PUNCT
taxlaw-11799	125	7	applies	apply	VERB
taxlaw-11799	125	8	to	to	ADP
taxlaw-11799	125	9	a	a	DET
taxlaw-11799	125	10	written	write	VERB
taxlaw-11799	125	11	agreement	agreement	NOUN
taxlaw-11799	125	12	reached	reach	VERB
taxlaw-11799	125	13	by	by	ADP
taxlaw-11799	125	14	parties	party	NOUN
taxlaw-11799	125	15	after	after	ADP
taxlaw-11799	125	16	mediation	mediation	NOUN
taxlaw-11799	125	17	to	to	PART
taxlaw-11799	125	18	resolve	resolve	VERB
taxlaw-11799	125	19	a	a	DET
taxlaw-11799	125	20	commercial	commercial	ADJ
taxlaw-11799	125	21	dispute	dispute	NOUN
taxlaw-11799	125	22	.	.	PUNCT
taxlaw-11799	126	1	”30	”30	VERB
taxlaw-11799	126	2	the	the	DET
taxlaw-11799	126	3	application	application	NOUN
taxlaw-11799	126	4	of	of	ADP
taxlaw-11799	126	5	the	the	DET
taxlaw-11799	126	6	singapore	singapore	PROPN
taxlaw-11799	126	7	convention	convention	PROPN
taxlaw-11799	126	8	favors	favor	VERB
taxlaw-11799	126	9	mediated	mediate	VERB
taxlaw-11799	126	10	settlements	settlement	NOUN
taxlaw-11799	126	11	over	over	ADP
taxlaw-11799	126	12	other	other	ADJ
taxlaw-11799	126	13	business	business	NOUN
taxlaw-11799	126	14	settlements	settlement	NOUN
taxlaw-11799	126	15	reached	reach	VERB
taxlaw-11799	126	16	through	through	ADP
taxlaw-11799	126	17	direct	direct	ADJ
taxlaw-11799	126	18	party	party	NOUN
taxlaw-11799	126	19	-	-	PUNCT
taxlaw-11799	126	20	to	to	ADP
taxlaw-11799	126	21	-	-	PUNCT
taxlaw-11799	126	22	party	party	NOUN
taxlaw-11799	126	23	negotiations	negotiation	NOUN
taxlaw-11799	126	24	,	,	PUNCT
taxlaw-11799	126	25	much	much	ADV
taxlaw-11799	126	26	like	like	ADP
taxlaw-11799	126	27	the	the	DET
taxlaw-11799	126	28	new	new	PROPN
taxlaw-11799	126	29	york	york	PROPN
taxlaw-11799	126	30	convention	convention	PROPN
taxlaw-11799	126	31	that	that	PRON
taxlaw-11799	126	32	encourages	encourage	VERB
taxlaw-11799	126	33	arbitration	arbitration	NOUN
taxlaw-11799	126	34	over	over	ADP
taxlaw-11799	126	35	litigation	litigation	NOUN
taxlaw-11799	126	36	or	or	CCONJ
taxlaw-11799	126	37	adjudication.31	adjudication.31	VERB
taxlaw-11799	126	38	the	the	DET
taxlaw-11799	126	39	singapore	singapore	PROPN
taxlaw-11799	126	40	convention	convention	PROPN
taxlaw-11799	126	41	follows	follow	VERB
taxlaw-11799	126	42	the	the	DET
taxlaw-11799	126	43	success	success	NOUN
taxlaw-11799	126	44	of	of	ADP
taxlaw-11799	126	45	language	language	NOUN
taxlaw-11799	126	46	and	and	CCONJ
taxlaw-11799	126	47	structure	structure	NOUN
taxlaw-11799	126	48	of	of	ADP
taxlaw-11799	126	49	the	the	DET
taxlaw-11799	126	50	new	new	PROPN
taxlaw-11799	126	51	york	york	PROPN
taxlaw-11799	126	52	convention.32	convention.32	PROPN
taxlaw-11799	126	53	for	for	ADP
taxlaw-11799	126	54	example	example	NOUN
taxlaw-11799	126	55	,	,	PUNCT
taxlaw-11799	126	56	both	both	DET
taxlaw-11799	126	57	conventions	convention	NOUN
taxlaw-11799	126	58	demand	demand	VERB
taxlaw-11799	126	59	that	that	SCONJ
taxlaw-11799	126	60	“	"	PUNCT
taxlaw-11799	126	61	each	each	DET
taxlaw-11799	126	62	party	party	NOUN
taxlaw-11799	126	63	to	to	ADP
taxlaw-11799	126	64	the	the	DET
taxlaw-11799	126	65	convention	convention	NOUN
taxlaw-11799	126	66	”	"	PUNCT
taxlaw-11799	126	67	or	or	CCONJ
taxlaw-11799	126	68	“	"	PUNCT
taxlaw-11799	126	69	each	each	DET
taxlaw-11799	126	70	contracting	contracting	NOUN
taxlaw-11799	126	71	state	state	NOUN
taxlaw-11799	126	72	”	"	PUNCT
taxlaw-11799	126	73	enforce	enforce	NOUN
taxlaw-11799	126	74	settlement	settlement	NOUN
taxlaw-11799	126	75	agreements	agreement	NOUN
taxlaw-11799	126	76	or	or	CCONJ
taxlaw-11799	126	77	arbitral	arbitral	ADJ
taxlaw-11799	126	78	judgements	judgement	NOUN
taxlaw-11799	126	79	in	in	ADP
taxlaw-11799	126	80	accordance	accordance	NOUN
taxlaw-11799	126	81	with	with	ADP
taxlaw-11799	126	82	the	the	DET
taxlaw-11799	126	83	procedure	procedure	NOUN
taxlaw-11799	126	84	of	of	ADP
taxlaw-11799	126	85	the	the	DET
taxlaw-11799	126	86	territory	territory	NOUN
taxlaw-11799	126	87	where	where	SCONJ
taxlaw-11799	126	88	enforcement	enforcement	NOUN
taxlaw-11799	126	89	is	be	AUX
taxlaw-11799	126	90	sought	seek	VERB
taxlaw-11799	126	91	and	and	CCONJ
taxlaw-11799	126	92	within	within	ADP
taxlaw-11799	126	93	the	the	DET
taxlaw-11799	126	94	terms	term	NOUN
taxlaw-11799	126	95	of	of	ADP
taxlaw-11799	126	96	the	the	DET
taxlaw-11799	126	97	conventions	convention	NOUN
taxlaw-11799	126	98	respectively	respectively	ADV
taxlaw-11799	126	99	.	.	PUNCT
taxlaw-11799	127	1	33	33	NUM
taxlaw-11799	127	2	additionally	additionally	ADV
taxlaw-11799	127	3	,	,	PUNCT
taxlaw-11799	127	4	article	article	NOUN
taxlaw-11799	127	5	v	v	NOUN
taxlaw-11799	127	6	and	and	CCONJ
taxlaw-11799	127	7	vi	vi	NOUN
taxlaw-11799	127	8	of	of	ADP
taxlaw-11799	127	9	both	both	DET
taxlaw-11799	127	10	conventions	convention	NOUN
taxlaw-11799	127	11	are	be	AUX
taxlaw-11799	127	12	similar	similar	ADJ
taxlaw-11799	127	13	in	in	ADP
taxlaw-11799	127	14	nature	nature	NOUN
taxlaw-11799	127	15	.	.	PUNCT
taxlaw-11799	128	1	these	these	DET
taxlaw-11799	128	2	provisions	provision	NOUN
taxlaw-11799	128	3	are	be	AUX
taxlaw-11799	128	4	essential	essential	ADJ
taxlaw-11799	128	5	because	because	SCONJ
taxlaw-11799	128	6	they	they	PRON
taxlaw-11799	128	7	strike	strike	VERB
taxlaw-11799	128	8	a	a	DET
taxlaw-11799	128	9	compromise	compromise	NOUN
taxlaw-11799	128	10	between	between	ADP
taxlaw-11799	128	11	the	the	DET
taxlaw-11799	128	12	competing	compete	VERB
taxlaw-11799	128	13	goals	goal	NOUN
taxlaw-11799	128	14	of	of	ADP
taxlaw-11799	128	15	improving	improve	VERB
taxlaw-11799	128	16	the	the	DET
taxlaw-11799	128	17	enforceability	enforceability	NOUN
taxlaw-11799	128	18	of	of	ADP
taxlaw-11799	128	19	foreign	foreign	ADJ
taxlaw-11799	128	20	arbitral	arbitral	ADJ
taxlaw-11799	128	21	rulings	ruling	NOUN
taxlaw-11799	128	22	and	and	CCONJ
taxlaw-11799	128	23	the	the	DET
taxlaw-11799	128	24	requirement	requirement	NOUN
taxlaw-11799	128	25	for	for	ADP
taxlaw-11799	128	26	judicial	judicial	ADJ
taxlaw-11799	128	27	monitoring.34	monitoring.34	NOUN
taxlaw-11799	128	28	finally	finally	ADV
taxlaw-11799	128	29	,	,	PUNCT
taxlaw-11799	128	30	the	the	DET
taxlaw-11799	128	31	singapore	singapore	PROPN
taxlaw-11799	128	32	convention	convention	PROPN
taxlaw-11799	128	33	,	,	PUNCT
taxlaw-11799	128	34	like	like	ADP
taxlaw-11799	128	35	the	the	DET
taxlaw-11799	128	36	new	new	PROPN
taxlaw-11799	128	37	york	york	PROPN
taxlaw-11799	128	38	convention	convention	PROPN
taxlaw-11799	128	39	,	,	PUNCT
taxlaw-11799	128	40	requires	require	VERB
taxlaw-11799	128	41	local	local	ADJ
taxlaw-11799	128	42	implementation	implementation	NOUN
taxlaw-11799	128	43	of	of	ADP
taxlaw-11799	128	44	the	the	DET
taxlaw-11799	128	45	treaty.35	treaty.35	NOUN
taxlaw-11799	128	46	in	in	ADP
taxlaw-11799	128	47	mediation	mediation	NOUN
taxlaw-11799	128	48	,	,	PUNCT
taxlaw-11799	128	49	parties	party	NOUN
taxlaw-11799	128	50	have	have	VERB
taxlaw-11799	128	51	a	a	DET
taxlaw-11799	128	52	greater	great	ADJ
taxlaw-11799	128	53	degree	degree	NOUN
taxlaw-11799	128	54	of	of	ADP
taxlaw-11799	128	55	control	control	NOUN
taxlaw-11799	128	56	than	than	ADP
taxlaw-11799	128	57	in	in	ADP
taxlaw-11799	128	58	litigation	litigation	NOUN
taxlaw-11799	128	59	or	or	CCONJ
taxlaw-11799	128	60	arbitration	arbitration	NOUN
taxlaw-11799	128	61	,	,	PUNCT
taxlaw-11799	128	62	since	since	SCONJ
taxlaw-11799	128	63	reaching	reach	VERB
taxlaw-11799	128	64	a	a	DET
taxlaw-11799	128	65	settlement	settlement	NOUN
taxlaw-11799	128	66	is	be	AUX
taxlaw-11799	128	67	entirely	entirely	ADV
taxlaw-11799	128	68	up	up	ADP
taxlaw-11799	128	69	to	to	ADP
taxlaw-11799	128	70	them	they	PRON
taxlaw-11799	128	71	.	.	PUNCT
taxlaw-11799	129	1	the	the	DET
taxlaw-11799	129	2	mediator	mediator	NOUN
taxlaw-11799	129	3	does	do	AUX
taxlaw-11799	129	4	not	not	PART
taxlaw-11799	129	5	determine	determine	VERB
taxlaw-11799	129	6	the	the	DET
taxlaw-11799	129	7	case	case	NOUN
taxlaw-11799	129	8	by	by	ADP
taxlaw-11799	129	9	himself	himself	PRON
taxlaw-11799	129	10	but	but	CCONJ
taxlaw-11799	129	11	aims	aim	VERB
taxlaw-11799	129	12	to	to	PART
taxlaw-11799	129	13	facilitate	facilitate	VERB
taxlaw-11799	129	14	the	the	DET
taxlaw-11799	129	15	resolution	resolution	NOUN
taxlaw-11799	129	16	of	of	ADP
taxlaw-11799	129	17	disputes.36	disputes.36	NOUN
taxlaw-11799	129	18	it	it	PRON
taxlaw-11799	129	19	is	be	AUX
taxlaw-11799	129	20	the	the	DET
taxlaw-11799	129	21	parties	party	NOUN
taxlaw-11799	129	22	’	’	PART
taxlaw-11799	129	23	opinions	opinion	NOUN
taxlaw-11799	129	24	and	and	CCONJ
taxlaw-11799	129	25	not	not	PART
taxlaw-11799	129	26	those	those	PRON
taxlaw-11799	129	27	of	of	ADP
taxlaw-11799	129	28	the	the	DET
taxlaw-11799	129	29	mediators	mediator	NOUN
taxlaw-11799	129	30	that	that	PRON
taxlaw-11799	129	31	matter	matter	VERB
taxlaw-11799	129	32	.	.	PUNCT
taxlaw-11799	130	1	there	there	PRON
taxlaw-11799	130	2	has	have	AUX
taxlaw-11799	130	3	been	be	AUX
taxlaw-11799	130	4	a	a	DET
taxlaw-11799	130	5	significant	significant	ADJ
taxlaw-11799	130	6	growth	growth	NOUN
taxlaw-11799	130	7	in	in	ADP
taxlaw-11799	130	8	mediation	mediation	NOUN
taxlaw-11799	130	9	to	to	PART
taxlaw-11799	130	10	settle	settle	VERB
taxlaw-11799	130	11	disputes	dispute	NOUN
taxlaw-11799	130	12	in	in	ADP
taxlaw-11799	130	13	the	the	DET
taxlaw-11799	130	14	past	past	ADJ
taxlaw-11799	130	15	few	few	ADJ
taxlaw-11799	130	16	years	year	NOUN
taxlaw-11799	130	17	,	,	PUNCT
taxlaw-11799	130	18	while	while	SCONJ
taxlaw-11799	130	19	the	the	DET
taxlaw-11799	130	20	28	28	NUM
taxlaw-11799	130	21	united	united	PROPN
taxlaw-11799	130	22	nations	nations	PROPN
taxlaw-11799	130	23	convention	convention	PROPN
taxlaw-11799	130	24	on	on	ADP
taxlaw-11799	130	25	international	international	ADJ
taxlaw-11799	130	26	settlement	settlement	NOUN
taxlaw-11799	130	27	agreements	agreement	NOUN
taxlaw-11799	130	28	resulting	result	VERB
taxlaw-11799	130	29	from	from	ADP
taxlaw-11799	130	30	mediation	mediation	NOUN
taxlaw-11799	130	31	,	,	PUNCT
taxlaw-11799	130	32	dec	dec	PROPN
taxlaw-11799	130	33	.	.	PROPN
taxlaw-11799	130	34	20	20	NUM
taxlaw-11799	130	35	,	,	PUNCT
taxlaw-11799	130	36	2018	2018	NUM
taxlaw-11799	130	37	[	[	X
taxlaw-11799	130	38	hereinafter	hereinafter	NOUN
taxlaw-11799	130	39	singapore	singapore	PROPN
taxlaw-11799	130	40	convention	convention	PROPN
taxlaw-11799	130	41	]	]	PUNCT
taxlaw-11799	130	42	.	.	PUNCT
taxlaw-11799	131	1	29	29	NUM
taxlaw-11799	131	2	suraj	suraj	PROPN
taxlaw-11799	131	3	sajnani	sajnani	PROPN
taxlaw-11799	131	4	,	,	PUNCT
taxlaw-11799	131	5	the	the	DET
taxlaw-11799	131	6	singapore	singapore	PROPN
taxlaw-11799	131	7	convention	convention	PROPN
taxlaw-11799	131	8	:	:	PUNCT
taxlaw-11799	131	9	is	be	AUX
taxlaw-11799	131	10	this	this	PRON
taxlaw-11799	131	11	the	the	DET
taxlaw-11799	131	12	new	new	PROPN
taxlaw-11799	131	13	york	york	PROPN
taxlaw-11799	131	14	convention	convention	PROPN
taxlaw-11799	131	15	for	for	ADP
taxlaw-11799	131	16	mediation	mediation	NOUN
taxlaw-11799	131	17	?	?	PUNCT
taxlaw-11799	131	18	,	,	PUNCT
taxlaw-11799	132	1	50	50	NUM
taxlaw-11799	132	2	h.k	h.k	PROPN
taxlaw-11799	132	3	.	.	PROPN
taxlaw-11799	132	4	l.j	l.j	PROPN
taxlaw-11799	132	5	.	.	PROPN
taxlaw-11799	132	6	863	863	NUM
taxlaw-11799	132	7	(	(	PUNCT
taxlaw-11799	132	8	2020	2020	NUM
taxlaw-11799	132	9	)	)	PUNCT
taxlaw-11799	132	10	.	.	PUNCT
taxlaw-11799	133	1	30	30	NUM
taxlaw-11799	133	2	singapore	singapore	PROPN
taxlaw-11799	133	3	convention	convention	PROPN
taxlaw-11799	133	4	,	,	PUNCT
taxlaw-11799	133	5	supra	supra	PROPN
taxlaw-11799	133	6	note	note	PROPN
taxlaw-11799	133	7	28	28	NUM
taxlaw-11799	133	8	,	,	PUNCT
taxlaw-11799	133	9	at	at	ADP
taxlaw-11799	133	10	3	3	NUM
taxlaw-11799	133	11	31	31	NUM
taxlaw-11799	133	12	i	i	PRON
taxlaw-11799	133	13	d.	d.	PROPN
taxlaw-11799	133	14	32	32	NUM
taxlaw-11799	133	15	robert	robert	PROPN
taxlaw-11799	133	16	butlien	butlien	PROPN
taxlaw-11799	133	17	,	,	PUNCT
taxlaw-11799	133	18	the	the	DET
taxlaw-11799	133	19	singapore	singapore	PROPN
taxlaw-11799	133	20	convention	convention	PROPN
taxlaw-11799	133	21	on	on	ADP
taxlaw-11799	133	22	mediation	mediation	NOUN
taxlaw-11799	133	23	:	:	PUNCT
taxlaw-11799	133	24	a	a	DET
taxlaw-11799	133	25	brave	brave	ADJ
taxlaw-11799	133	26	new	new	ADJ
taxlaw-11799	133	27	world	world	NOUN
taxlaw-11799	133	28	for	for	ADP
taxlaw-11799	133	29	international	international	ADJ
taxlaw-11799	133	30	commercial	commercial	ADJ
taxlaw-11799	133	31	mediation	mediation	NOUN
taxlaw-11799	133	32	,	,	PUNCT
taxlaw-11799	133	33	46	46	NUM
taxlaw-11799	133	34	brook	brook	NOUN
taxlaw-11799	133	35	.	.	PUNCT
taxlaw-11799	134	1	j.	j.	PROPN
taxlaw-11799	134	2	int'l	int'l	PROPN
taxlaw-11799	134	3	l.	l.	PROPN
taxlaw-11799	134	4	183	183	NUM
taxlaw-11799	134	5	(	(	PUNCT
taxlaw-11799	134	6	2020	2020	NUM
taxlaw-11799	134	7	)	)	PUNCT
taxlaw-11799	134	8	.	.	PUNCT
taxlaw-11799	135	1	33	33	NUM
taxlaw-11799	136	1	i	i	PRON
taxlaw-11799	136	2	d.	d.	PROPN
taxlaw-11799	136	3	34	34	NUM
taxlaw-11799	136	4	emmanuel	emmanuel	PROPN
taxlaw-11799	136	5	gaillard	gaillard	PROPN
taxlaw-11799	136	6	&	&	CCONJ
taxlaw-11799	136	7	benjamin	benjamin	PROPN
taxlaw-11799	136	8	siino	siino	PROPN
taxlaw-11799	136	9	,	,	PUNCT
taxlaw-11799	136	10	enforcement	enforcement	NOUN
taxlaw-11799	136	11	under	under	ADP
taxlaw-11799	136	12	the	the	DET
taxlaw-11799	136	13	new	new	PROPN
taxlaw-11799	136	14	york	york	PROPN
taxlaw-11799	136	15	convention	convention	PROPN
taxlaw-11799	136	16	,	,	PUNCT
taxlaw-11799	136	17	in	in	ADP
taxlaw-11799	136	18	the	the	DET
taxlaw-11799	136	19	guide	guide	NOUN
taxlaw-11799	136	20	to	to	ADP
taxlaw-11799	136	21	challenging	challenge	VERB
taxlaw-11799	136	22	and	and	CCONJ
taxlaw-11799	136	23	enforcing	enforce	VERB
taxlaw-11799	136	24	arb	arb	NOUN
taxlaw-11799	136	25	.	.	PUNCT
taxlaw-11799	136	26	awards	award	NOUN
taxlaw-11799	136	27	96	96	NUM
taxlaw-11799	136	28	(	(	PUNCT
taxlaw-11799	136	29	j.	j.	PROPN
taxlaw-11799	136	30	william	william	PROPN
taxlaw-11799	136	31	rowley	rowley	PROPN
taxlaw-11799	136	32	qc	qc	PROPN
taxlaw-11799	136	33	et	et	PROPN
taxlaw-11799	136	34	.	.	PUNCT
taxlaw-11799	137	1	al	al	PROPN
taxlaw-11799	137	2	eds	eds	PROPN
taxlaw-11799	137	3	.	.	PROPN
taxlaw-11799	137	4	,	,	PUNCT
taxlaw-11799	137	5	law	law	NOUN
taxlaw-11799	137	6	business	business	PROPN
taxlaw-11799	137	7	research	research	PROPN
taxlaw-11799	137	8	ltd	ltd	PROPN
taxlaw-11799	137	9	.	.	PROPN
taxlaw-11799	137	10	,	,	PUNCT
taxlaw-11799	137	11	2019	2019	NUM
taxlaw-11799	137	12	)	)	PUNCT
taxlaw-11799	137	13	.	.	PUNCT
taxlaw-11799	138	1	35	35	NUM
taxlaw-11799	138	2	singapore	singapore	PROPN
taxlaw-11799	138	3	convention	convention	PROPN
taxlaw-11799	138	4	,	,	PUNCT
taxlaw-11799	138	5	supra	supra	PROPN
taxlaw-11799	138	6	note	note	PROPN
taxlaw-11799	138	7	28	28	NUM
taxlaw-11799	138	8	,	,	PUNCT
taxlaw-11799	138	9	at	at	ADP
taxlaw-11799	138	10	3	3	NUM
taxlaw-11799	138	11	.	.	NOUN
taxlaw-11799	138	12	36	36	NUM
taxlaw-11799	138	13	jeffrey	jeffrey	PROPN
taxlaw-11799	138	14	owens	owens	PROPN
taxlaw-11799	138	15	,	,	PUNCT
taxlaw-11799	138	16	arno	arno	PROPN
taxlaw-11799	138	17	e.	e.	PROPN
taxlaw-11799	138	18	gildemeister	gildemeister	PROPN
taxlaw-11799	138	19	,	,	PUNCT
taxlaw-11799	138	20	&	&	CCONJ
taxlaw-11799	138	21	laura	laura	PROPN
taxlaw-11799	138	22	turcan	turcan	PROPN
taxlaw-11799	138	23	,	,	PUNCT
taxlaw-11799	138	24	proposal	proposal	NOUN
taxlaw-11799	138	25	for	for	ADP
taxlaw-11799	138	26	a	a	DET
taxlaw-11799	138	27	new	new	ADJ
taxlaw-11799	138	28	institutional	institutional	ADJ
taxlaw-11799	138	29	framework	framework	NOUN
taxlaw-11799	138	30	for	for	ADP
taxlaw-11799	138	31	mandatory	mandatory	ADJ
taxlaw-11799	138	32	dispute	dispute	NOUN
taxlaw-11799	138	33	resolution	resolution	NOUN
taxlaw-11799	138	34	,	,	PUNCT
taxlaw-11799	138	35	82	82	NUM
taxlaw-11799	138	36	tax	tax	NOUN
taxlaw-11799	138	37	notes	note	NOUN
taxlaw-11799	138	38	int'l	int'l	ADP
taxlaw-11799	138	39	1011	1011	NUM
taxlaw-11799	138	40	(	(	PUNCT
taxlaw-11799	138	41	2016	2016	NUM
taxlaw-11799	138	42	)	)	PUNCT
taxlaw-11799	138	43	.	.	PUNCT
taxlaw-11799	139	1	38	38	NUM
taxlaw-11799	139	2	columbia	columbia	PROPN
taxlaw-11799	139	3	journal	journal	NOUN
taxlaw-11799	139	4	of	of	ADP
taxlaw-11799	139	5	tax	tax	NOUN
taxlaw-11799	139	6	law	law	NOUN
taxlaw-11799	140	1	[	[	X
taxlaw-11799	140	2	vol	vol	NOUN
taxlaw-11799	140	3	14:1	14:1	NUM
taxlaw-11799	140	4	number	number	NOUN
taxlaw-11799	140	5	of	of	ADP
taxlaw-11799	140	6	disputes	dispute	NOUN
taxlaw-11799	140	7	that	that	PRON
taxlaw-11799	140	8	are	be	AUX
taxlaw-11799	140	9	submitted	submit	VERB
taxlaw-11799	140	10	to	to	ADP
taxlaw-11799	140	11	commercial	commercial	ADJ
taxlaw-11799	140	12	courts	court	NOUN
taxlaw-11799	140	13	is	be	AUX
taxlaw-11799	140	14	decreasing	decrease	VERB
taxlaw-11799	140	15	.	.	PUNCT
taxlaw-11799	141	1	37	37	NUM
taxlaw-11799	141	2	changes	change	NOUN
taxlaw-11799	141	3	within	within	ADP
taxlaw-11799	141	4	civil	civil	ADJ
taxlaw-11799	141	5	and	and	CCONJ
taxlaw-11799	141	6	commercial	commercial	ADJ
taxlaw-11799	141	7	society	society	NOUN
taxlaw-11799	141	8	are	be	AUX
taxlaw-11799	141	9	leading	lead	VERB
taxlaw-11799	141	10	to	to	ADP
taxlaw-11799	141	11	this	this	DET
taxlaw-11799	141	12	growth	growth	NOUN
taxlaw-11799	141	13	.	.	PUNCT
taxlaw-11799	142	1	after	after	SCONJ
taxlaw-11799	142	2	the	the	PRON
taxlaw-11799	142	3	covid-19	covid-19	PROPN
taxlaw-11799	142	4	pandemic	pandemic	ADJ
taxlaw-11799	142	5	,	,	PUNCT
taxlaw-11799	142	6	arbitration	arbitration	NOUN
taxlaw-11799	142	7	and	and	CCONJ
taxlaw-11799	142	8	mediation	mediation	NOUN
taxlaw-11799	142	9	will	will	AUX
taxlaw-11799	142	10	still	still	ADV
taxlaw-11799	142	11	be	be	AUX
taxlaw-11799	142	12	important	important	ADJ
taxlaw-11799	142	13	dispute	dispute	NOUN
taxlaw-11799	142	14	resolution	resolution	NOUN
taxlaw-11799	142	15	tools	tool	NOUN
taxlaw-11799	142	16	in	in	ADP
taxlaw-11799	142	17	an	an	DET
taxlaw-11799	142	18	altered	altered	ADJ
taxlaw-11799	142	19	legal	legal	ADJ
taxlaw-11799	142	20	landscape	landscape	NOUN
taxlaw-11799	142	21	.	.	PUNCT
taxlaw-11799	143	1	such	such	ADJ
taxlaw-11799	143	2	procedures	procedure	NOUN
taxlaw-11799	143	3	,	,	PUNCT
taxlaw-11799	143	4	it	it	PRON
taxlaw-11799	143	5	is	be	AUX
taxlaw-11799	143	6	said	say	VERB
taxlaw-11799	143	7	,	,	PUNCT
taxlaw-11799	143	8	aid	aid	NOUN
taxlaw-11799	143	9	in	in	ADP
taxlaw-11799	143	10	the	the	DET
taxlaw-11799	143	11	promotion	promotion	NOUN
taxlaw-11799	143	12	of	of	ADP
taxlaw-11799	143	13	access	access	NOUN
taxlaw-11799	143	14	to	to	ADP
taxlaw-11799	143	15	justice	justice	NOUN
taxlaw-11799	143	16	,	,	PUNCT
taxlaw-11799	143	17	particularly	particularly	ADV
taxlaw-11799	143	18	in	in	ADP
taxlaw-11799	143	19	legal	legal	ADJ
taxlaw-11799	143	20	systems	system	NOUN
taxlaw-11799	143	21	that	that	PRON
taxlaw-11799	143	22	are	be	AUX
taxlaw-11799	143	23	not	not	PART
taxlaw-11799	143	24	open	open	ADJ
taxlaw-11799	143	25	to	to	ADP
taxlaw-11799	143	26	the	the	DET
taxlaw-11799	143	27	public.38	public.38	PROPN
taxlaw-11799	143	28	even	even	ADV
taxlaw-11799	143	29	if	if	SCONJ
taxlaw-11799	143	30	virtual	virtual	ADJ
taxlaw-11799	143	31	adr	adr	PROPN
taxlaw-11799	143	32	has	have	VERB
taxlaw-11799	143	33	some	some	DET
taxlaw-11799	143	34	drawbacks	drawback	NOUN
taxlaw-11799	143	35	,	,	PUNCT
taxlaw-11799	143	36	it	it	PRON
taxlaw-11799	143	37	can	can	AUX
taxlaw-11799	143	38	not	not	PART
taxlaw-11799	143	39	be	be	AUX
taxlaw-11799	143	40	overlooked	overlook	VERB
taxlaw-11799	143	41	or	or	CCONJ
taxlaw-11799	143	42	dismissed	dismiss	VERB
taxlaw-11799	143	43	that	that	SCONJ
taxlaw-11799	143	44	covid-19	covid-19	PROPN
taxlaw-11799	143	45	has	have	AUX
taxlaw-11799	143	46	prepared	prepare	VERB
taxlaw-11799	143	47	the	the	DET
taxlaw-11799	143	48	way	way	NOUN
taxlaw-11799	143	49	for	for	SCONJ
taxlaw-11799	143	50	parties	party	NOUN
taxlaw-11799	143	51	to	to	PART
taxlaw-11799	143	52	move	move	VERB
taxlaw-11799	143	53	towards	towards	ADP
taxlaw-11799	143	54	virtual	virtual	ADJ
taxlaw-11799	143	55	or	or	CCONJ
taxlaw-11799	143	56	hybrid	hybrid	ADJ
taxlaw-11799	143	57	adr	adr	PROPN
taxlaw-11799	143	58	for	for	ADP
taxlaw-11799	143	59	the	the	DET
taxlaw-11799	143	60	quick	quick	ADJ
taxlaw-11799	143	61	resolution	resolution	NOUN
taxlaw-11799	143	62	of	of	ADP
taxlaw-11799	143	63	disputes	dispute	NOUN
taxlaw-11799	143	64	,	,	PUNCT
taxlaw-11799	143	65	with	with	ADP
taxlaw-11799	143	66	reduced	reduced	ADJ
taxlaw-11799	143	67	travel	travel	NOUN
taxlaw-11799	143	68	costs	cost	NOUN
taxlaw-11799	143	69	,	,	PUNCT
taxlaw-11799	143	70	documentation	documentation	NOUN
taxlaw-11799	143	71	,	,	PUNCT
taxlaw-11799	143	72	and	and	CCONJ
taxlaw-11799	143	73	other	other	ADJ
taxlaw-11799	143	74	time	time	NOUN
taxlaw-11799	143	75	-	-	PUNCT
taxlaw-11799	143	76	consuming	consume	VERB
taxlaw-11799	143	77	procedures.39	procedures.39	NOUN
taxlaw-11799	143	78	the	the	DET
taxlaw-11799	143	79	united	united	PROPN
taxlaw-11799	143	80	nations	nations	PROPN
taxlaw-11799	143	81	commission	commission	PROPN
taxlaw-11799	143	82	on	on	ADP
taxlaw-11799	143	83	international	international	ADJ
taxlaw-11799	143	84	trade	trade	NOUN
taxlaw-11799	143	85	law	law	NOUN
taxlaw-11799	143	86	(	(	PUNCT
taxlaw-11799	143	87	uncitral	uncitral	ADJ
taxlaw-11799	143	88	)	)	PUNCT
taxlaw-11799	143	89	approved	approve	VERB
taxlaw-11799	143	90	the	the	DET
taxlaw-11799	143	91	final	final	ADJ
taxlaw-11799	143	92	draft	draft	NOUN
taxlaw-11799	143	93	of	of	ADP
taxlaw-11799	143	94	the	the	DET
taxlaw-11799	143	95	singapore	singapore	PROPN
taxlaw-11799	143	96	convention	convention	PROPN
taxlaw-11799	143	97	on	on	ADP
taxlaw-11799	143	98	june	june	PROPN
taxlaw-11799	143	99	26	26	NUM
taxlaw-11799	143	100	,	,	PUNCT
taxlaw-11799	143	101	2018.40	2018.40	NUM
taxlaw-11799	143	102	with	with	ADP
taxlaw-11799	143	103	the	the	DET
taxlaw-11799	143	104	enforcing	enforce	VERB
taxlaw-11799	143	105	framework	framework	NOUN
taxlaw-11799	143	106	built	build	VERB
taxlaw-11799	143	107	by	by	ADP
taxlaw-11799	143	108	the	the	DET
taxlaw-11799	143	109	singapore	singapore	PROPN
taxlaw-11799	143	110	convention	convention	PROPN
taxlaw-11799	143	111	,	,	PUNCT
taxlaw-11799	143	112	“	"	PUNCT
taxlaw-11799	143	113	mediation	mediation	NOUN
taxlaw-11799	143	114	will	will	AUX
taxlaw-11799	143	115	undoubtedly	undoubtedly	ADV
taxlaw-11799	143	116	become	become	VERB
taxlaw-11799	143	117	a	a	DET
taxlaw-11799	143	118	fierce	fierce	ADJ
taxlaw-11799	143	119	competitor	competitor	NOUN
taxlaw-11799	143	120	of	of	ADP
taxlaw-11799	143	121	arbitration	arbitration	NOUN
taxlaw-11799	143	122	.	.	PUNCT
taxlaw-11799	144	1	”41	”41	PUNCT
taxlaw-11799	145	1	according	accord	VERB
taxlaw-11799	145	2	to	to	ADP
taxlaw-11799	145	3	article	article	NOUN
taxlaw-11799	145	4	1(1	1(1	NUM
taxlaw-11799	145	5	)	)	PUNCT
taxlaw-11799	145	6	,	,	PUNCT
taxlaw-11799	145	7	the	the	DET
taxlaw-11799	145	8	dispute	dispute	NOUN
taxlaw-11799	145	9	settlement	settlement	NOUN
taxlaw-11799	145	10	agreement	agreement	NOUN
taxlaw-11799	145	11	must	must	AUX
taxlaw-11799	145	12	be	be	AUX
taxlaw-11799	145	13	“	"	PUNCT
taxlaw-11799	145	14	international	international	ADJ
taxlaw-11799	145	15	,	,	PUNCT
taxlaw-11799	145	16	”	"	PUNCT
taxlaw-11799	145	17	which	which	PRON
taxlaw-11799	145	18	requires	require	VERB
taxlaw-11799	145	19	the	the	DET
taxlaw-11799	145	20	parties	party	NOUN
taxlaw-11799	145	21	to	to	ADP
taxlaw-11799	145	22	the	the	DET
taxlaw-11799	145	23	dispute	dispute	NOUN
taxlaw-11799	145	24	or	or	CCONJ
taxlaw-11799	145	25	the	the	DET
taxlaw-11799	145	26	subject	subject	NOUN
taxlaw-11799	145	27	of	of	ADP
taxlaw-11799	145	28	the	the	DET
taxlaw-11799	145	29	dispute	dispute	NOUN
taxlaw-11799	145	30	to	to	PART
taxlaw-11799	145	31	be	be	AUX
taxlaw-11799	145	32	international.42	international.42	NOUN
taxlaw-11799	145	33	further	far	ADV
taxlaw-11799	145	34	,	,	PUNCT
taxlaw-11799	145	35	as	as	ADP
taxlaw-11799	145	36	per	per	ADP
taxlaw-11799	145	37	article	article	NOUN
taxlaw-11799	145	38	2(3	2(3	NUM
taxlaw-11799	145	39	)	)	PUNCT
taxlaw-11799	145	40	,	,	PUNCT
taxlaw-11799	145	41	mediation	mediation	NOUN
taxlaw-11799	145	42	is	be	AUX
taxlaw-11799	145	43	a	a	DET
taxlaw-11799	145	44	process	process	NOUN
taxlaw-11799	145	45	to	to	PART
taxlaw-11799	145	46	resolve	resolve	VERB
taxlaw-11799	145	47	disputes	dispute	NOUN
taxlaw-11799	145	48	between	between	ADP
taxlaw-11799	145	49	the	the	DET
taxlaw-11799	145	50	parties	party	NOUN
taxlaw-11799	145	51	amicably	amicably	ADV
taxlaw-11799	145	52	with	with	ADP
taxlaw-11799	145	53	the	the	DET
taxlaw-11799	145	54	help	help	NOUN
taxlaw-11799	145	55	of	of	ADP
taxlaw-11799	145	56	a	a	DET
taxlaw-11799	145	57	mediator.43	mediator.43	NOUN
taxlaw-11799	145	58	in	in	ADP
taxlaw-11799	145	59	order	order	NOUN
taxlaw-11799	145	60	to	to	PART
taxlaw-11799	145	61	get	get	VERB
taxlaw-11799	145	62	relief	relief	NOUN
taxlaw-11799	145	63	from	from	ADP
taxlaw-11799	145	64	related	relate	VERB
taxlaw-11799	145	65	competent	competent	ADJ
taxlaw-11799	145	66	authority	authority	NOUN
taxlaw-11799	145	67	,	,	PUNCT
taxlaw-11799	145	68	article	article	NOUN
taxlaw-11799	145	69	4	4	NUM
taxlaw-11799	145	70	prescribes	prescribe	VERB
taxlaw-11799	145	71	(	(	PUNCT
taxlaw-11799	145	72	1	1	X
taxlaw-11799	145	73	)	)	PUNCT
taxlaw-11799	145	74	a	a	DET
taxlaw-11799	145	75	settlement	settlement	NOUN
taxlaw-11799	145	76	agreement	agreement	NOUN
taxlaw-11799	145	77	;	;	PUNCT
taxlaw-11799	145	78	(	(	PUNCT
taxlaw-11799	145	79	2	2	X
taxlaw-11799	145	80	)	)	PUNCT
taxlaw-11799	145	81	evidence	evidence	NOUN
taxlaw-11799	145	82	that	that	PRON
taxlaw-11799	145	83	shows	show	VERB
taxlaw-11799	145	84	“	"	PUNCT
taxlaw-11799	145	85	the	the	DET
taxlaw-11799	145	86	settlement	settlement	NOUN
taxlaw-11799	145	87	agreement	agreement	NOUN
taxlaw-11799	145	88	resulted	result	VERB
taxlaw-11799	145	89	from	from	ADP
taxlaw-11799	145	90	mediation	mediation	NOUN
taxlaw-11799	145	91	,	,	PUNCT
taxlaw-11799	145	92	”	"	PUNCT
taxlaw-11799	145	93	like	like	ADP
taxlaw-11799	145	94	the	the	DET
taxlaw-11799	145	95	signatures	signature	NOUN
taxlaw-11799	145	96	of	of	ADP
taxlaw-11799	145	97	mediators	mediator	NOUN
taxlaw-11799	145	98	or	or	CCONJ
taxlaw-11799	145	99	a	a	DET
taxlaw-11799	145	100	document	document	NOUN
taxlaw-11799	145	101	which	which	PRON
taxlaw-11799	145	102	illustrates	illustrate	VERB
taxlaw-11799	145	103	that	that	SCONJ
taxlaw-11799	145	104	the	the	DET
taxlaw-11799	145	105	mediation	mediation	NOUN
taxlaw-11799	145	106	is	be	AUX
taxlaw-11799	145	107	applied	apply	VERB
taxlaw-11799	145	108	;	;	PUNCT
taxlaw-11799	145	109	(	(	PUNCT
taxlaw-11799	145	110	3	3	X
taxlaw-11799	145	111	)	)	PUNCT
taxlaw-11799	145	112	a	a	DET
taxlaw-11799	145	113	requirement	requirement	NOUN
taxlaw-11799	145	114	that	that	SCONJ
taxlaw-11799	145	115	a	a	DET
taxlaw-11799	145	116	settlement	settlement	NOUN
taxlaw-11799	145	117	agreement	agreement	NOUN
taxlaw-11799	145	118	be	be	AUX
taxlaw-11799	145	119	signed	sign	VERB
taxlaw-11799	145	120	by	by	ADP
taxlaw-11799	145	121	parties	party	NOUN
taxlaw-11799	145	122	;	;	PUNCT
taxlaw-11799	145	123	(	(	PUNCT
taxlaw-11799	145	124	4	4	X
taxlaw-11799	145	125	)	)	PUNCT
taxlaw-11799	145	126	that	that	PRON
taxlaw-11799	145	127	a	a	DET
taxlaw-11799	145	128	translation	translation	NOUN
taxlaw-11799	145	129	may	may	AUX
taxlaw-11799	145	130	be	be	AUX
taxlaw-11799	145	131	required	require	VERB
taxlaw-11799	145	132	when	when	SCONJ
taxlaw-11799	145	133	the	the	DET
taxlaw-11799	145	134	official	official	ADJ
taxlaw-11799	145	135	language	language	NOUN
taxlaw-11799	145	136	is	be	AUX
taxlaw-11799	145	137	not	not	PART
taxlaw-11799	145	138	applied	apply	VERB
taxlaw-11799	145	139	to	to	PART
taxlaw-11799	145	140	conclude	conclude	VERB
taxlaw-11799	145	141	a	a	DET
taxlaw-11799	145	142	settlement	settlement	NOUN
taxlaw-11799	145	143	agreement	agreement	NOUN
taxlaw-11799	145	144	;	;	PUNCT
taxlaw-11799	145	145	(	(	PUNCT
taxlaw-11799	145	146	5	5	X
taxlaw-11799	145	147	)	)	PUNCT
taxlaw-11799	145	148	that	that	SCONJ
taxlaw-11799	145	149	a	a	DET
taxlaw-11799	145	150	competent	competent	ADJ
taxlaw-11799	145	151	authority	authority	NOUN
taxlaw-11799	145	152	may	may	AUX
taxlaw-11799	145	153	require	require	VERB
taxlaw-11799	145	154	any	any	DET
taxlaw-11799	145	155	necessary	necessary	ADJ
taxlaw-11799	145	156	documents	document	NOUN
taxlaw-11799	145	157	to	to	PART
taxlaw-11799	145	158	verify	verify	VERB
taxlaw-11799	145	159	the	the	DET
taxlaw-11799	145	160	requirements	requirement	NOUN
taxlaw-11799	145	161	mentioned	mention	VERB
taxlaw-11799	145	162	in	in	ADP
taxlaw-11799	145	163	the	the	DET
taxlaw-11799	145	164	convention	convention	NOUN
taxlaw-11799	145	165	and	and	CCONJ
taxlaw-11799	145	166	(	(	PUNCT
taxlaw-11799	145	167	6	6	NUM
taxlaw-11799	145	168	)	)	PUNCT
taxlaw-11799	145	169	that	that	SCONJ
taxlaw-11799	145	170	the	the	DET
taxlaw-11799	145	171	authority	authority	NOUN
taxlaw-11799	145	172	shall	shall	AUX
taxlaw-11799	145	173	act	act	VERB
taxlaw-11799	145	174	expeditiously	expeditiously	ADV
taxlaw-11799	145	175	when	when	SCONJ
taxlaw-11799	145	176	a	a	DET
taxlaw-11799	145	177	request	request	NOUN
taxlaw-11799	145	178	of	of	ADP
taxlaw-11799	145	179	relief	relief	NOUN
taxlaw-11799	145	180	is	be	AUX
taxlaw-11799	145	181	placed	place	VERB
taxlaw-11799	145	182	before	before	ADP
taxlaw-11799	145	183	them	they	PRON
taxlaw-11799	145	184	by	by	ADP
taxlaw-11799	145	185	the	the	DET
taxlaw-11799	145	186	parties.44	parties.44	NOUN
taxlaw-11799	145	187	mediation	mediation	NOUN
taxlaw-11799	145	188	is	be	AUX
taxlaw-11799	145	189	welcome	welcome	ADJ
taxlaw-11799	145	190	,	,	PUNCT
taxlaw-11799	145	191	especially	especially	ADV
taxlaw-11799	145	192	in	in	ADP
taxlaw-11799	145	193	asia	asia	PROPN
taxlaw-11799	145	194	,	,	PUNCT
taxlaw-11799	145	195	for	for	ADP
taxlaw-11799	145	196	dispute	dispute	NOUN
taxlaw-11799	145	197	resolution	resolution	NOUN
taxlaw-11799	145	198	;	;	PUNCT
taxlaw-11799	145	199	as	as	ADP
taxlaw-11799	145	200	per	per	ADP
taxlaw-11799	145	201	a	a	DET
taxlaw-11799	145	202	survey	survey	NOUN
taxlaw-11799	145	203	conducted	conduct	VERB
taxlaw-11799	145	204	by	by	ADP
taxlaw-11799	145	205	the	the	DET
taxlaw-11799	145	206	international	international	PROPN
taxlaw-11799	145	207	institute	institute	NOUN
taxlaw-11799	145	208	for	for	ADP
taxlaw-11799	145	209	conflict	conflict	NOUN
taxlaw-11799	145	210	prevention	prevention	NOUN
taxlaw-11799	145	211	and	and	CCONJ
taxlaw-11799	145	212	resolution	resolution	NOUN
taxlaw-11799	145	213	in	in	ADP
taxlaw-11799	145	214	2011	2011	NUM
taxlaw-11799	145	215	,	,	PUNCT
taxlaw-11799	145	216	more	more	ADJ
taxlaw-11799	145	217	than	than	ADP
taxlaw-11799	145	218	sixty	sixty	NUM
taxlaw-11799	145	219	percent	percent	NOUN
taxlaw-11799	145	220	of	of	ADP
taxlaw-11799	145	221	respondents	respondent	NOUN
taxlaw-11799	145	222	expressed	express	VERB
taxlaw-11799	145	223	positive	positive	ADJ
taxlaw-11799	145	224	attitudes	attitude	NOUN
taxlaw-11799	145	225	towards	towards	ADP
taxlaw-11799	145	226	mediation	mediation	NOUN
taxlaw-11799	145	227	.	.	PUNCT
taxlaw-11799	146	1	in	in	ADP
taxlaw-11799	146	2	light	light	NOUN
taxlaw-11799	146	3	of	of	ADP
taxlaw-11799	146	4	this	this	PRON
taxlaw-11799	146	5	and	and	CCONJ
taxlaw-11799	146	6	lack	lack	NOUN
taxlaw-11799	146	7	of	of	ADP
taxlaw-11799	146	8	a	a	DET
taxlaw-11799	146	9	cross	cross	ADJ
taxlaw-11799	146	10	-	-	ADJ
taxlaw-11799	146	11	border	border	ADJ
taxlaw-11799	146	12	implementation	implementation	NOUN
taxlaw-11799	146	13	of	of	ADP
taxlaw-11799	146	14	mediated	mediate	VERB
taxlaw-11799	146	15	37	37	NUM
taxlaw-11799	146	16	see	see	VERB
taxlaw-11799	146	17	houzhi	houzhi	PROPN
taxlaw-11799	146	18	tang	tang	PROPN
taxlaw-11799	146	19	,	,	PUNCT
taxlaw-11799	146	20	worldwide	worldwide	ADJ
taxlaw-11799	146	21	use	use	NOUN
taxlaw-11799	146	22	of	of	ADP
taxlaw-11799	146	23	mediation	mediation	NOUN
taxlaw-11799	146	24	(	(	PUNCT
taxlaw-11799	146	25	2013	2013	NUM
taxlaw-11799	146	26	)	)	PUNCT
taxlaw-11799	146	27	,	,	PUNCT
taxlaw-11799	146	28	https://www.cityu.edu.hk/slw/adr_moot/doc/worldwide_use_of_mediation_(by_prof_tang_hou	https://www.cityu.edu.hk/slw/adr_moot/doc/worldwide_use_of_mediation_(by_prof_tang_hou	PROPN
taxlaw-11799	146	29	zhi).pdf	zhi).pdf	AUX
taxlaw-11799	146	30	,	,	PUNCT
taxlaw-11799	146	31	[	[	X
taxlaw-11799	146	32	https://perma.cc/3rv9-7p92	https://perma.cc/3rv9-7p92	X
taxlaw-11799	146	33	]	]	X
taxlaw-11799	146	34	.	.	PUNCT
taxlaw-11799	147	1	38	38	NUM
taxlaw-11799	147	2	see	see	VERB
taxlaw-11799	147	3	generally	generally	ADV
taxlaw-11799	147	4	jacqueline	jacqueline	PROPN
taxlaw-11799	147	5	nolan	nolan	PROPN
taxlaw-11799	147	6	-	-	PUNCT
taxlaw-11799	147	7	haley	haley	PROPN
taxlaw-11799	147	8	,	,	PUNCT
taxlaw-11799	147	9	international	international	ADJ
taxlaw-11799	147	10	dispute	dispute	NOUN
taxlaw-11799	147	11	resolution	resolution	NOUN
taxlaw-11799	147	12	and	and	CCONJ
taxlaw-11799	147	13	access	access	NOUN
taxlaw-11799	147	14	to	to	ADP
taxlaw-11799	147	15	justice	justice	NOUN
taxlaw-11799	147	16	:	:	PUNCT
taxlaw-11799	147	17	comparative	comparative	ADJ
taxlaw-11799	147	18	law	law	NOUN
taxlaw-11799	147	19	perspectives	perspective	NOUN
taxlaw-11799	147	20	,	,	PUNCT
taxlaw-11799	147	21	2020	2020	NUM
taxlaw-11799	147	22	j.	j.	PROPN
taxlaw-11799	147	23	disp	disp	PROPN
taxlaw-11799	147	24	.	.	PUNCT
taxlaw-11799	148	1	resol	resol	PROPN
taxlaw-11799	148	2	.	.	PUNCT
taxlaw-11799	149	1	391	391	NUM
taxlaw-11799	149	2	(	(	PUNCT
taxlaw-11799	149	3	2020	2020	NUM
taxlaw-11799	149	4	)	)	PUNCT
taxlaw-11799	149	5	.	.	PUNCT
taxlaw-11799	150	1	39	39	NUM
taxlaw-11799	150	2	see	see	VERB
taxlaw-11799	150	3	generally	generally	ADV
taxlaw-11799	150	4	donna	donna	VERB
taxlaw-11799	150	5	erez	erez	NOUN
taxlaw-11799	150	6	-	-	PUNCT
taxlaw-11799	150	7	navot	navot	NOUN
taxlaw-11799	150	8	,	,	PUNCT
taxlaw-11799	150	9	reimagining	reimagine	VERB
taxlaw-11799	150	10	access	access	NOUN
taxlaw-11799	150	11	to	to	ADP
taxlaw-11799	150	12	justice	justice	NOUN
taxlaw-11799	150	13	:	:	PUNCT
taxlaw-11799	150	14	should	should	AUX
taxlaw-11799	150	15	we	we	PRON
taxlaw-11799	150	16	shift	shift	VERB
taxlaw-11799	150	17	to	to	ADP
taxlaw-11799	150	18	virtual	virtual	ADJ
taxlaw-11799	150	19	mediation	mediation	NOUN
taxlaw-11799	150	20	programs	program	NOUN
taxlaw-11799	150	21	beyond	beyond	ADP
taxlaw-11799	150	22	the	the	DET
taxlaw-11799	150	23	covid-19	covid-19	PROPN
taxlaw-11799	150	24	pandemic	pandemic	NOUN
taxlaw-11799	150	25	,	,	PUNCT
taxlaw-11799	150	26	especially	especially	ADV
taxlaw-11799	150	27	for	for	ADP
taxlaw-11799	150	28	small	small	ADJ
taxlaw-11799	150	29	claims	claim	NOUN
taxlaw-11799	150	30	,	,	PUNCT
taxlaw-11799	150	31	15	15	NUM
taxlaw-11799	150	32	ny	ny	PROPN
taxlaw-11799	150	33	disp	disp	PROPN
taxlaw-11799	150	34	.	.	PUNCT
taxlaw-11799	151	1	resol	resol	PROPN
taxlaw-11799	151	2	.	.	PUNCT
taxlaw-11799	152	1	law	law	NOUN
taxlaw-11799	152	2	.	.	PUNCT
taxlaw-11799	153	1	42	42	NUM
taxlaw-11799	153	2	(	(	PUNCT
taxlaw-11799	153	3	2022	2022	NUM
taxlaw-11799	153	4	)	)	PUNCT
taxlaw-11799	153	5	;	;	PUNCT
taxlaw-11799	153	6	amy	amy	PROPN
taxlaw-11799	153	7	j	j	PROPN
taxlaw-11799	153	8	pierce	pierce	PROPN
taxlaw-11799	153	9	,	,	PUNCT
taxlaw-11799	153	10	mediation	mediation	NOUN
taxlaw-11799	153	11	in	in	ADP
taxlaw-11799	153	12	the	the	DET
taxlaw-11799	153	13	time	time	NOUN
taxlaw-11799	153	14	of	of	ADP
taxlaw-11799	153	15	a	a	DET
taxlaw-11799	153	16	pandemic	pandemic	NOUN
taxlaw-11799	153	17	:	:	PUNCT
taxlaw-11799	153	18	preparing	prepare	VERB
taxlaw-11799	153	19	for	for	ADP
taxlaw-11799	153	20	the	the	DET
taxlaw-11799	153	21	‘	'	PUNCT
taxlaw-11799	153	22	new	new	ADJ
taxlaw-11799	153	23	normal	normal	ADJ
taxlaw-11799	153	24	’	'	PUNCT
taxlaw-11799	153	25	of	of	ADP
taxlaw-11799	153	26	online	online	ADJ
taxlaw-11799	153	27	mediations	mediation	NOUN
taxlaw-11799	153	28	,	,	PUNCT
taxlaw-11799	153	29	okla	okla	NOUN
taxlaw-11799	153	30	.	.	PUNCT
taxlaw-11799	154	1	bar	bar	PROPN
taxlaw-11799	154	2	j.	j.	PROPN
taxlaw-11799	154	3	,	,	PUNCT
taxlaw-11799	154	4	nov	nov	PROPN
taxlaw-11799	154	5	.	.	PROPN
taxlaw-11799	154	6	2020	2020	NUM
taxlaw-11799	154	7	,	,	PUNCT
taxlaw-11799	154	8	at	at	ADP
taxlaw-11799	154	9	24	24	NUM
taxlaw-11799	154	10	.	.	PUNCT
taxlaw-11799	154	11	40	40	NUM
taxlaw-11799	154	12	int’l	int’l	NUM
taxlaw-11799	154	13	trade	trade	NOUN
taxlaw-11799	154	14	law	law	NOUN
taxlaw-11799	154	15	comm’n	comm’n	NOUN
taxlaw-11799	154	16	,	,	PUNCT
taxlaw-11799	154	17	rep	rep	PROPN
taxlaw-11799	154	18	.	.	PROPN
taxlaw-11799	154	19	on	on	ADP
taxlaw-11799	154	20	its	its	PRON
taxlaw-11799	154	21	fifty	fifty	NUM
taxlaw-11799	154	22	-	-	PUNCT
taxlaw-11799	154	23	first	first	ADJ
taxlaw-11799	154	24	session	session	NOUN
taxlaw-11799	154	25	,	,	PUNCT
taxlaw-11799	154	26	u.n	u.n	PROPN
taxlaw-11799	154	27	.	.	PROPN
taxlaw-11799	154	28	doc	doc	PROPN
taxlaw-11799	154	29	.	.	PROPN
taxlaw-11799	155	1	a/73/17	a/73/17	PROPN
taxlaw-11799	155	2	(	(	PUNCT
taxlaw-11799	155	3	2018	2018	NUM
taxlaw-11799	155	4	)	)	PUNCT
taxlaw-11799	155	5	,	,	PUNCT
taxlaw-11799	155	6	https://documents-ddsny.un.org/doc/undoc/gen/v18/052/21/pdf/v1805221.pdf?openelement/	https://documents-ddsny.un.org/doc/undoc/gen/v18/052/21/pdf/v1805221.pdf?openelement/	PROPN
taxlaw-11799	155	7	,	,	PUNCT
taxlaw-11799	156	1	[	[	X
taxlaw-11799	156	2	https://perma.cc/9hr9-2w9e	https://perma.cc/9hr9-2w9e	X
taxlaw-11799	156	3	]	]	X
taxlaw-11799	156	4	.	.	PUNCT
taxlaw-11799	157	1	41	41	NUM
taxlaw-11799	157	2	elisabetta	elisabetta	PROPN
taxlaw-11799	157	3	silvestri	silvestri	PROPN
taxlaw-11799	157	4	,	,	PUNCT
taxlaw-11799	157	5	the	the	DET
taxlaw-11799	157	6	singapore	singapore	PROPN
taxlaw-11799	157	7	convention	convention	PROPN
taxlaw-11799	157	8	on	on	ADP
taxlaw-11799	157	9	mediated	mediate	VERB
taxlaw-11799	157	10	settlement	settlement	NOUN
taxlaw-11799	157	11	agreements	agreement	NOUN
taxlaw-11799	157	12	:	:	PUNCT
taxlaw-11799	157	13	new	new	ADJ
taxlaw-11799	157	14	string	string	NOUN
taxlaw-11799	157	15	to	to	ADP
taxlaw-11799	157	16	the	the	DET
taxlaw-11799	157	17	bow	bow	NOUN
taxlaw-11799	157	18	of	of	ADP
taxlaw-11799	157	19	international	international	ADJ
taxlaw-11799	157	20	mediation	mediation	NOUN
taxlaw-11799	157	21	,	,	PUNCT
taxlaw-11799	157	22	access	access	NOUN
taxlaw-11799	157	23	to	to	ADP
taxlaw-11799	157	24	justice	justice	NOUN
taxlaw-11799	157	25	in	in	ADP
taxlaw-11799	157	26	eastern	eastern	PROPN
taxlaw-11799	157	27	europe	europe	PROPN
taxlaw-11799	157	28	sep	sep	PROPN
taxlaw-11799	157	29	.	.	PROPN
taxlaw-11799	157	30	2019	2019	NUM
taxlaw-11799	157	31	,	,	PUNCT
taxlaw-11799	157	32	at	at	ADP
taxlaw-11799	157	33	5	5	NUM
taxlaw-11799	157	34	,	,	PUNCT
taxlaw-11799	157	35	11	11	NUM
taxlaw-11799	157	36	.	.	X
taxlaw-11799	157	37	42	42	NUM
taxlaw-11799	157	38	singapore	singapore	PROPN
taxlaw-11799	157	39	convention	convention	PROPN
taxlaw-11799	157	40	,	,	PUNCT
taxlaw-11799	157	41	supra	supra	PROPN
taxlaw-11799	157	42	note	note	PROPN
taxlaw-11799	157	43	28	28	NUM
taxlaw-11799	157	44	,	,	PUNCT
taxlaw-11799	157	45	art	art	NOUN
taxlaw-11799	157	46	.	.	PUNCT
taxlaw-11799	158	1	1	1	NUM
taxlaw-11799	158	2	.	.	X
taxlaw-11799	158	3	43	43	NUM
taxlaw-11799	159	1	i	i	PRON
taxlaw-11799	159	2	d.	d.	VERB
taxlaw-11799	159	3	at	at	ADP
taxlaw-11799	159	4	art	art	NOUN
taxlaw-11799	159	5	.	.	PUNCT
taxlaw-11799	160	1	2(3	2(3	NUM
taxlaw-11799	160	2	)	)	PUNCT
taxlaw-11799	160	3	.	.	PUNCT
taxlaw-11799	161	1	44	44	NUM
taxlaw-11799	162	1	i	i	PRON
taxlaw-11799	162	2	d.	d.	PROPN
taxlaw-11799	162	3	at	at	ADP
taxlaw-11799	162	4	art	art	NOUN
taxlaw-11799	162	5	.	.	PUNCT
taxlaw-11799	163	1	1	1	NUM
taxlaw-11799	163	2	.	.	X
taxlaw-11799	163	3	2023	2023	NUM
taxlaw-11799	163	4	]	]	PUNCT
taxlaw-11799	163	5	the	the	DET
taxlaw-11799	163	6	path	path	NOUN
taxlaw-11799	163	7	to	to	PART
taxlaw-11799	163	8	mediation	mediation	VERB
taxlaw-11799	163	9	39	39	NUM
taxlaw-11799	163	10	resolution	resolution	NOUN
taxlaw-11799	163	11	agreements	agreement	NOUN
taxlaw-11799	163	12	,	,	PUNCT
taxlaw-11799	163	13	the	the	DET
taxlaw-11799	163	14	singapore	singapore	PROPN
taxlaw-11799	163	15	mediation	mediation	PROPN
taxlaw-11799	163	16	convention	convention	NOUN
taxlaw-11799	163	17	,	,	PUNCT
taxlaw-11799	163	18	which	which	PRON
taxlaw-11799	163	19	provides	provide	VERB
taxlaw-11799	163	20	an	an	DET
taxlaw-11799	163	21	effective	effective	ADJ
taxlaw-11799	163	22	mechanism	mechanism	NOUN
taxlaw-11799	163	23	to	to	PART
taxlaw-11799	163	24	recognize	recognize	VERB
taxlaw-11799	163	25	and	and	CCONJ
taxlaw-11799	163	26	enforce	enforce	VERB
taxlaw-11799	163	27	mediated	mediate	VERB
taxlaw-11799	163	28	resolution	resolution	NOUN
taxlaw-11799	163	29	agreements	agreement	NOUN
taxlaw-11799	163	30	,	,	PUNCT
taxlaw-11799	163	31	is	be	AUX
taxlaw-11799	163	32	required	require	VERB
taxlaw-11799	163	33	.	.	PUNCT
taxlaw-11799	164	1	45	45	NUM
taxlaw-11799	164	2	moreover	moreover	ADV
taxlaw-11799	164	3	,	,	PUNCT
taxlaw-11799	164	4	with	with	ADP
taxlaw-11799	164	5	the	the	DET
taxlaw-11799	164	6	singapore	singapore	PROPN
taxlaw-11799	164	7	mediation	mediation	PROPN
taxlaw-11799	164	8	convention	convention	NOUN
taxlaw-11799	164	9	,	,	PUNCT
taxlaw-11799	164	10	transnational	transnational	ADJ
taxlaw-11799	164	11	mediation	mediation	NOUN
taxlaw-11799	164	12	will	will	AUX
taxlaw-11799	164	13	have	have	VERB
taxlaw-11799	164	14	a	a	DET
taxlaw-11799	164	15	great	great	ADJ
taxlaw-11799	164	16	future.46	future.46	NOUN
taxlaw-11799	164	17	when	when	SCONJ
taxlaw-11799	164	18	comparing	compare	VERB
taxlaw-11799	164	19	mediation	mediation	NOUN
taxlaw-11799	164	20	with	with	ADP
taxlaw-11799	164	21	arbitration	arbitration	NOUN
taxlaw-11799	164	22	,	,	PUNCT
taxlaw-11799	164	23	mediation	mediation	NOUN
taxlaw-11799	164	24	is	be	AUX
taxlaw-11799	164	25	possibly	possibly	ADV
taxlaw-11799	164	26	a	a	DET
taxlaw-11799	164	27	successor	successor	NOUN
taxlaw-11799	164	28	to	to	PART
taxlaw-11799	164	29	arbitration	arbitration	NOUN
taxlaw-11799	164	30	with	with	ADP
taxlaw-11799	164	31	the	the	DET
taxlaw-11799	164	32	establishment	establishment	NOUN
taxlaw-11799	164	33	of	of	ADP
taxlaw-11799	164	34	the	the	DET
taxlaw-11799	164	35	singapore	singapore	PROPN
taxlaw-11799	164	36	convention.47	convention.47	PROPN
taxlaw-11799	164	37	due	due	ADP
taxlaw-11799	164	38	to	to	ADP
taxlaw-11799	164	39	transnational	transnational	ADJ
taxlaw-11799	164	40	arbitration	arbitration	NOUN
taxlaw-11799	164	41	’s	’s	PART
taxlaw-11799	164	42	increasing	increase	VERB
taxlaw-11799	164	43	cost	cost	NOUN
taxlaw-11799	164	44	and	and	CCONJ
taxlaw-11799	164	45	procedural	procedural	ADJ
taxlaw-11799	164	46	complexity	complexity	NOUN
taxlaw-11799	164	47	,	,	PUNCT
taxlaw-11799	164	48	a	a	DET
taxlaw-11799	164	49	more	more	ADV
taxlaw-11799	164	50	collaborative	collaborative	ADJ
taxlaw-11799	164	51	approach	approach	NOUN
taxlaw-11799	164	52	,	,	PUNCT
taxlaw-11799	164	53	like	like	ADP
taxlaw-11799	164	54	mediation	mediation	NOUN
taxlaw-11799	164	55	,	,	PUNCT
taxlaw-11799	164	56	can	can	AUX
taxlaw-11799	164	57	be	be	AUX
taxlaw-11799	164	58	utilized	utilize	VERB
taxlaw-11799	164	59	to	to	PART
taxlaw-11799	164	60	deal	deal	VERB
taxlaw-11799	164	61	with	with	ADP
taxlaw-11799	164	62	cross	cross	ADJ
taxlaw-11799	164	63	-	-	ADJ
taxlaw-11799	164	64	border	border	ADJ
taxlaw-11799	164	65	disputes	dispute	NOUN
taxlaw-11799	164	66	.	.	PUNCT
taxlaw-11799	165	1	48	48	NUM
taxlaw-11799	165	2	mediation	mediation	NOUN
taxlaw-11799	165	3	may	may	AUX
taxlaw-11799	165	4	be	be	AUX
taxlaw-11799	165	5	deployed	deploy	VERB
taxlaw-11799	165	6	simultaneously	simultaneously	ADV
taxlaw-11799	165	7	with	with	ADP
taxlaw-11799	165	8	the	the	DET
taxlaw-11799	165	9	arbitration	arbitration	NOUN
taxlaw-11799	165	10	in	in	ADP
taxlaw-11799	165	11	solving	solve	VERB
taxlaw-11799	165	12	cross	cross	ADJ
taxlaw-11799	165	13	-	-	ADJ
taxlaw-11799	165	14	border	border	ADJ
taxlaw-11799	165	15	commercial	commercial	ADJ
taxlaw-11799	165	16	disputes	dispute	NOUN
taxlaw-11799	165	17	,	,	PUNCT
taxlaw-11799	165	18	considering	consider	VERB
taxlaw-11799	165	19	that	that	SCONJ
taxlaw-11799	165	20	the	the	DET
taxlaw-11799	165	21	majority	majority	NOUN
taxlaw-11799	165	22	of	of	ADP
taxlaw-11799	165	23	countries	country	NOUN
taxlaw-11799	165	24	in	in	ADP
taxlaw-11799	165	25	east	east	PROPN
taxlaw-11799	165	26	asia	asia	PROPN
taxlaw-11799	165	27	allow	allow	VERB
taxlaw-11799	165	28	mediation	mediation	NOUN
taxlaw-11799	165	29	to	to	PART
taxlaw-11799	165	30	be	be	AUX
taxlaw-11799	165	31	used	use	VERB
taxlaw-11799	165	32	with	with	ADP
taxlaw-11799	165	33	arbitration.49	arbitration.49	PROPN
taxlaw-11799	165	34	the	the	DET
taxlaw-11799	165	35	singapore	singapore	PROPN
taxlaw-11799	165	36	mediation	mediation	NOUN
taxlaw-11799	165	37	convention	convention	NOUN
taxlaw-11799	165	38	will	will	AUX
taxlaw-11799	165	39	promote	promote	VERB
taxlaw-11799	165	40	the	the	DET
taxlaw-11799	165	41	understanding	understanding	NOUN
taxlaw-11799	165	42	and	and	CCONJ
taxlaw-11799	165	43	development	development	NOUN
taxlaw-11799	165	44	of	of	ADP
taxlaw-11799	165	45	contractual	contractual	ADJ
taxlaw-11799	165	46	interpretation.50	interpretation.50	PROPN
taxlaw-11799	165	47	b.	b.	PROPN
taxlaw-11799	165	48	mediation	mediation	NOUN
taxlaw-11799	165	49	clauses	clause	NOUN
taxlaw-11799	165	50	in	in	ADP
taxlaw-11799	165	51	trade	trade	NOUN
taxlaw-11799	165	52	and	and	CCONJ
taxlaw-11799	165	53	investment	investment	NOUN
taxlaw-11799	165	54	treaties	treaty	NOUN
taxlaw-11799	165	55	mediation	mediation	NOUN
taxlaw-11799	165	56	is	be	AUX
taxlaw-11799	165	57	accepted	accept	VERB
taxlaw-11799	165	58	and	and	CCONJ
taxlaw-11799	165	59	incorporated	incorporate	VERB
taxlaw-11799	165	60	in	in	ADP
taxlaw-11799	165	61	some	some	DET
taxlaw-11799	165	62	treaties	treaty	NOUN
taxlaw-11799	165	63	,	,	PUNCT
taxlaw-11799	165	64	including	include	VERB
taxlaw-11799	165	65	bilateral	bilateral	ADJ
taxlaw-11799	165	66	investment	investment	NOUN
taxlaw-11799	165	67	treaties	treaty	NOUN
taxlaw-11799	165	68	(	(	PUNCT
taxlaw-11799	165	69	bits	bit	NOUN
taxlaw-11799	165	70	)	)	PUNCT
taxlaw-11799	165	71	,	,	PUNCT
taxlaw-11799	165	72	free	free	ADJ
taxlaw-11799	165	73	trade	trade	NOUN
taxlaw-11799	165	74	agreements	agreement	NOUN
taxlaw-11799	165	75	(	(	PUNCT
taxlaw-11799	165	76	ftas	fta	NOUN
taxlaw-11799	165	77	)	)	PUNCT
taxlaw-11799	165	78	,	,	PUNCT
taxlaw-11799	165	79	and	and	CCONJ
taxlaw-11799	165	80	multilateral	multilateral	ADJ
taxlaw-11799	165	81	treaties	treaty	NOUN
taxlaw-11799	165	82	.	.	PUNCT
taxlaw-11799	166	1	according	accord	VERB
taxlaw-11799	166	2	to	to	ADP
taxlaw-11799	166	3	the	the	DET
taxlaw-11799	166	4	database	database	NOUN
taxlaw-11799	166	5	of	of	ADP
taxlaw-11799	166	6	investment	investment	NOUN
taxlaw-11799	166	7	policy	policy	NOUN
taxlaw-11799	166	8	hub	hub	NOUN
taxlaw-11799	166	9	,	,	PUNCT
taxlaw-11799	166	10	624	624	NUM
taxlaw-11799	166	11	out	out	ADP
taxlaw-11799	166	12	of	of	ADP
taxlaw-11799	166	13	2,572	2,572	NUM
taxlaw-11799	166	14	bits	bit	NOUN
taxlaw-11799	166	15	have	have	AUX
taxlaw-11799	166	16	incorporated	incorporate	VERB
taxlaw-11799	166	17	mediation	mediation	NOUN
taxlaw-11799	166	18	or	or	CCONJ
taxlaw-11799	166	19	conciliation	conciliation	NOUN
taxlaw-11799	166	20	for	for	ADP
taxlaw-11799	166	21	isds	isds	NOUN
taxlaw-11799	166	22	.	.	PUNCT
taxlaw-11799	167	1	51	51	NUM
taxlaw-11799	167	2	for	for	ADP
taxlaw-11799	167	3	example	example	NOUN
taxlaw-11799	167	4	,	,	PUNCT
taxlaw-11799	167	5	in	in	ADP
taxlaw-11799	167	6	the	the	DET
taxlaw-11799	167	7	norway	norway	PROPN
taxlaw-11799	167	8	draft	draft	NOUN
taxlaw-11799	167	9	model	model	NOUN
taxlaw-11799	167	10	bit	bit	NOUN
taxlaw-11799	167	11	2015	2015	NUM
taxlaw-11799	167	12	,	,	PUNCT
taxlaw-11799	167	13	mediation	mediation	NOUN
taxlaw-11799	167	14	is	be	AUX
taxlaw-11799	167	15	stipulated	stipulate	VERB
taxlaw-11799	167	16	as	as	ADP
taxlaw-11799	167	17	a	a	DET
taxlaw-11799	167	18	non	non	ADJ
taxlaw-11799	167	19	-	-	ADJ
taxlaw-11799	167	20	binding	binding	ADJ
taxlaw-11799	167	21	procedure	procedure	NOUN
taxlaw-11799	167	22	to	to	PART
taxlaw-11799	167	23	settle	settle	VERB
taxlaw-11799	167	24	disputes	dispute	NOUN
taxlaw-11799	167	25	amicably.52	amicably.52	VERB
taxlaw-11799	167	26	moreover	moreover	ADV
taxlaw-11799	167	27	,	,	PUNCT
taxlaw-11799	167	28	in	in	ADP
taxlaw-11799	167	29	the	the	DET
taxlaw-11799	167	30	china	china	PROPN
taxlaw-11799	167	31	model	model	PROPN
taxlaw-11799	167	32	bit	bit	NOUN
taxlaw-11799	167	33	2010	2010	NUM
taxlaw-11799	167	34	,	,	PUNCT
taxlaw-11799	167	35	mediation	mediation	NOUN
taxlaw-11799	167	36	is	be	AUX
taxlaw-11799	167	37	presented	present	VERB
taxlaw-11799	167	38	as	as	ADP
taxlaw-11799	167	39	one	one	NUM
taxlaw-11799	167	40	form	form	NOUN
taxlaw-11799	167	41	of	of	ADP
taxlaw-11799	167	42	negotiation	negotiation	NOUN
taxlaw-11799	167	43	,	,	PUNCT
taxlaw-11799	167	44	which	which	PRON
taxlaw-11799	167	45	can	can	AUX
taxlaw-11799	167	46	be	be	AUX
taxlaw-11799	167	47	utilized	utilize	VERB
taxlaw-11799	167	48	to	to	PART
taxlaw-11799	167	49	resolve	resolve	VERB
taxlaw-11799	167	50	investment	investment	NOUN
taxlaw-11799	167	51	disputes	dispute	NOUN
taxlaw-11799	167	52	between	between	ADP
taxlaw-11799	167	53	disputing	dispute	VERB
taxlaw-11799	167	54	parties	party	NOUN
taxlaw-11799	167	55	amicably.53	amicably.53	NOUN
taxlaw-11799	167	56	compared	compare	VERB
taxlaw-11799	167	57	with	with	ADP
taxlaw-11799	167	58	the	the	DET
taxlaw-11799	167	59	examples	example	NOUN
taxlaw-11799	167	60	above	above	ADV
taxlaw-11799	167	61	,	,	PUNCT
taxlaw-11799	167	62	the	the	DET
taxlaw-11799	167	63	thailand	thailand	PROPN
taxlaw-11799	167	64	model	model	NOUN
taxlaw-11799	167	65	bit	bit	NOUN
taxlaw-11799	167	66	provides	provide	VERB
taxlaw-11799	167	67	more	more	ADJ
taxlaw-11799	167	68	specific	specific	ADJ
taxlaw-11799	167	69	requirements	requirement	NOUN
taxlaw-11799	167	70	for	for	ADP
taxlaw-11799	167	71	mediation	mediation	NOUN
taxlaw-11799	167	72	45	45	NUM
taxlaw-11799	167	73	see	see	VERB
taxlaw-11799	167	74	generally	generally	ADV
taxlaw-11799	167	75	timothy	timothy	PROPN
taxlaw-11799	167	76	schnabel	schnabel	PROPN
taxlaw-11799	167	77	,	,	PUNCT
taxlaw-11799	167	78	the	the	DET
taxlaw-11799	167	79	singapore	singapore	PROPN
taxlaw-11799	167	80	convention	convention	PROPN
taxlaw-11799	167	81	on	on	ADP
taxlaw-11799	167	82	mediation	mediation	NOUN
taxlaw-11799	167	83	:	:	PUNCT
taxlaw-11799	167	84	a	a	DET
taxlaw-11799	167	85	framework	framework	NOUN
taxlaw-11799	167	86	for	for	ADP
taxlaw-11799	167	87	the	the	DET
taxlaw-11799	167	88	cross	cross	ADJ
taxlaw-11799	167	89	-	-	ADJ
taxlaw-11799	167	90	border	border	ADJ
taxlaw-11799	167	91	recognition	recognition	NOUN
taxlaw-11799	167	92	and	and	CCONJ
taxlaw-11799	167	93	enforcement	enforcement	NOUN
taxlaw-11799	167	94	of	of	ADP
taxlaw-11799	167	95	mediated	mediate	VERB
taxlaw-11799	167	96	settlements	settlement	NOUN
taxlaw-11799	167	97	,	,	PUNCT
taxlaw-11799	167	98	19	19	NUM
taxlaw-11799	167	99	pepperdine	pepperdine	PROPN
taxlaw-11799	167	100	disp	disp	NOUN
taxlaw-11799	167	101	.	.	PUNCT
taxlaw-11799	168	1	resol	resol	PROPN
taxlaw-11799	168	2	.	.	PUNCT
taxlaw-11799	169	1	l.	l.	PROPN
taxlaw-11799	169	2	j.	j.	PROPN
taxlaw-11799	169	3	1	1	PROPN
taxlaw-11799	169	4	,	,	PUNCT
taxlaw-11799	169	5	3	3	NUM
taxlaw-11799	169	6	(	(	PUNCT
taxlaw-11799	169	7	2019	2019	NUM
taxlaw-11799	169	8	)	)	PUNCT
taxlaw-11799	169	9	.	.	PUNCT
taxlaw-11799	170	1	46	46	NUM
taxlaw-11799	170	2	see	see	VERB
taxlaw-11799	170	3	generally	generally	ADV
taxlaw-11799	170	4	lucy	lucy	PROPN
taxlaw-11799	170	5	reed	reed	PROPN
taxlaw-11799	170	6	,	,	PUNCT
taxlaw-11799	170	7	ultima	ultima	PROPN
taxlaw-11799	170	8	thule	thule	PROPN
taxlaw-11799	170	9	:	:	PUNCT
taxlaw-11799	170	10	prospects	prospect	NOUN
taxlaw-11799	170	11	for	for	ADP
taxlaw-11799	170	12	international	international	ADJ
taxlaw-11799	170	13	commercial	commercial	ADJ
taxlaw-11799	170	14	mediation	mediation	NOUN
taxlaw-11799	170	15	,	,	PUNCT
taxlaw-11799	170	16	(	(	PUNCT
taxlaw-11799	170	17	nus	nus	PROPN
taxlaw-11799	170	18	centre	centre	PROPN
taxlaw-11799	170	19	for	for	ADP
taxlaw-11799	170	20	international	international	ADJ
taxlaw-11799	170	21	law	law	NOUN
taxlaw-11799	170	22	working	working	NOUN
taxlaw-11799	170	23	paper	paper	NOUN
taxlaw-11799	170	24	no	no	INTJ
taxlaw-11799	170	25	.	.	PUNCT
taxlaw-11799	171	1	19/03	19/03	NUM
taxlaw-11799	171	2	,	,	PUNCT
taxlaw-11799	171	3	2019	2019	NUM
taxlaw-11799	171	4	)	)	PUNCT
taxlaw-11799	171	5	.	.	PUNCT
taxlaw-11799	172	1	47	47	NUM
taxlaw-11799	172	2	see	see	VERB
taxlaw-11799	172	3	generally	generally	ADV
taxlaw-11799	172	4	veronika	veronika	X
taxlaw-11799	172	5	vanisova	vanisova	NOUN
taxlaw-11799	172	6	,	,	PUNCT
taxlaw-11799	172	7	current	current	ADJ
taxlaw-11799	172	8	issues	issue	NOUN
taxlaw-11799	172	9	in	in	ADP
taxlaw-11799	172	10	international	international	ADJ
taxlaw-11799	172	11	commercial	commercial	ADJ
taxlaw-11799	172	12	mediation	mediation	NOUN
taxlaw-11799	172	13	:	:	PUNCT
taxlaw-11799	172	14	short	short	ADJ
taxlaw-11799	172	15	note	note	NOUN
taxlaw-11799	172	16	on	on	ADP
taxlaw-11799	172	17	the	the	DET
taxlaw-11799	172	18	nature	nature	NOUN
taxlaw-11799	172	19	of	of	ADP
taxlaw-11799	172	20	agreement	agreement	NOUN
taxlaw-11799	172	21	resulting	result	VERB
taxlaw-11799	172	22	from	from	ADP
taxlaw-11799	172	23	mediation	mediation	NOUN
taxlaw-11799	172	24	in	in	ADP
taxlaw-11799	172	25	the	the	DET
taxlaw-11799	172	26	light	light	NOUN
taxlaw-11799	172	27	of	of	ADP
taxlaw-11799	172	28	the	the	DET
taxlaw-11799	172	29	singapore	singapore	PROPN
taxlaw-11799	172	30	convention	convention	PROPN
taxlaw-11799	172	31	8	8	NUM
taxlaw-11799	172	32	,	,	PUNCT
taxlaw-11799	172	33	(	(	PUNCT
taxlaw-11799	172	34	prague	prague	NOUN
taxlaw-11799	172	35	law	law	NOUN
taxlaw-11799	172	36	working	working	NOUN
taxlaw-11799	172	37	paper	paper	NOUN
taxlaw-11799	172	38	no	no	INTJ
taxlaw-11799	172	39	.	.	PROPN
taxlaw-11799	172	40	2019	2019	NUM
taxlaw-11799	172	41	/	/	SYM
taxlaw-11799	172	42	ii/5	ii/5	NOUN
taxlaw-11799	172	43	,	,	PUNCT
taxlaw-11799	172	44	2019	2019	NUM
taxlaw-11799	172	45	)	)	PUNCT
taxlaw-11799	172	46	.	.	PUNCT
taxlaw-11799	173	1	48	48	NUM
taxlaw-11799	173	2	see	see	VERB
taxlaw-11799	173	3	generally	generally	ADV
taxlaw-11799	173	4	kim	kim	PROPN
taxlaw-11799	173	5	m	m	PROPN
taxlaw-11799	173	6	rooney	rooney	NOUN
taxlaw-11799	173	7	,	,	PUNCT
taxlaw-11799	173	8	turning	turn	VERB
taxlaw-11799	173	9	the	the	DET
taxlaw-11799	173	10	rivalrous	rivalrous	ADJ
taxlaw-11799	173	11	relations	relation	NOUN
taxlaw-11799	173	12	between	between	ADP
taxlaw-11799	173	13	arbitration	arbitration	NOUN
taxlaw-11799	173	14	and	and	CCONJ
taxlaw-11799	173	15	mediation	mediation	NOUN
taxlaw-11799	173	16	into	into	ADP
taxlaw-11799	173	17	cooperative	cooperative	ADJ
taxlaw-11799	173	18	or	or	CCONJ
taxlaw-11799	173	19	convergent	convergent	NOUN
taxlaw-11799	173	20	modes	mode	NOUN
taxlaw-11799	173	21	of	of	ADP
taxlaw-11799	173	22	a	a	DET
taxlaw-11799	173	23	dispute	dispute	NOUN
taxlaw-11799	173	24	settlement	settlement	NOUN
taxlaw-11799	173	25	mechanism	mechanism	NOUN
taxlaw-11799	173	26	for	for	ADP
taxlaw-11799	173	27	commercial	commercial	ADJ
taxlaw-11799	173	28	disputes	dispute	NOUN
taxlaw-11799	173	29	in	in	ADP
taxlaw-11799	173	30	east	east	PROPN
taxlaw-11799	173	31	asia	asia	PROPN
taxlaw-11799	173	32	,	,	PUNCT
taxlaw-11799	173	33	12(1	12(1	NUM
taxlaw-11799	173	34	)	)	PUNCT
taxlaw-11799	173	35	contemp	contemp	NOUN
taxlaw-11799	173	36	.	.	PUNCT
taxlaw-11799	174	1	asia	asia	PROPN
taxlaw-11799	174	2	arb	arb	PROPN
taxlaw-11799	174	3	.	.	PUNCT
taxlaw-11799	175	1	j.	j.	PROPN
taxlaw-11799	175	2	109	109	NUM
taxlaw-11799	175	3	(	(	PUNCT
taxlaw-11799	175	4	2019	2019	NUM
taxlaw-11799	175	5	)	)	PUNCT
taxlaw-11799	175	6	.	.	PUNCT
taxlaw-11799	176	1	49	49	NUM
taxlaw-11799	176	2	see	see	VERB
taxlaw-11799	176	3	generally	generally	ADV
taxlaw-11799	176	4	i	i	PRON
taxlaw-11799	176	5	d.	d.	PROPN
taxlaw-11799	176	6	50	50	NUM
taxlaw-11799	176	7	christina	christina	NOUN
taxlaw-11799	176	8	g	g	PROPN
taxlaw-11799	176	9	hioureas	hioureas	PROPN
taxlaw-11799	176	10	,	,	PUNCT
taxlaw-11799	176	11	the	the	DET
taxlaw-11799	176	12	singapore	singapore	PROPN
taxlaw-11799	176	13	convention	convention	PROPN
taxlaw-11799	176	14	on	on	ADP
taxlaw-11799	176	15	international	international	ADJ
taxlaw-11799	176	16	settlement	settlement	NOUN
taxlaw-11799	176	17	agreements	agreement	NOUN
taxlaw-11799	176	18	resulting	result	VERB
taxlaw-11799	176	19	from	from	ADP
taxlaw-11799	176	20	mediation	mediation	NOUN
taxlaw-11799	176	21	:	:	PUNCT
taxlaw-11799	176	22	new	new	ADJ
taxlaw-11799	176	23	way	way	NOUN
taxlaw-11799	176	24	forward	forward	ADV
taxlaw-11799	176	25	,	,	PUNCT
taxlaw-11799	176	26	46(1	46(1	X
taxlaw-11799	176	27	)	)	PUNCT
taxlaw-11799	176	28	ecology	ecology	NOUN
taxlaw-11799	176	29	l.	l.	PROPN
taxlaw-11799	176	30	q.	q.	PROPN
taxlaw-11799	176	31	61	61	NUM
taxlaw-11799	176	32	(	(	PUNCT
taxlaw-11799	176	33	2019	2019	NUM
taxlaw-11799	176	34	)	)	PUNCT
taxlaw-11799	176	35	.	.	PUNCT
taxlaw-11799	177	1	51	51	NUM
taxlaw-11799	177	2	international	international	ADJ
taxlaw-11799	177	3	investment	investment	NOUN
taxlaw-11799	177	4	agreements	agreement	NOUN
taxlaw-11799	177	5	navigator	navigator	NOUN
taxlaw-11799	177	6	,	,	PUNCT
taxlaw-11799	177	7	investment	investment	NOUN
taxlaw-11799	177	8	policy	policy	NOUN
taxlaw-11799	177	9	hub	hub	NOUN
taxlaw-11799	177	10	,	,	PUNCT
taxlaw-11799	177	11	http://investmentpolicyhub.unctad.org/iia/mappedcontent#iialnnermenu/	http://investmentpolicyhub.unctad.org/iia/mappedcontent#iialnnermenu/	X
taxlaw-11799	177	12	,	,	PUNCT
taxlaw-11799	177	13	[	[	X
taxlaw-11799	177	14	https://perma.cc/7yha-tncm	https://perma.cc/7yha-tncm	X
taxlaw-11799	177	15	]	]	PUNCT
taxlaw-11799	177	16	.	.	PUNCT
taxlaw-11799	178	1	52	52	NUM
taxlaw-11799	178	2	norway	norway	PROPN
taxlaw-11799	178	3	draft	draft	NOUN
taxlaw-11799	178	4	model	model	NOUN
taxlaw-11799	178	5	bilateral	bilateral	ADJ
taxlaw-11799	178	6	investment	investment	NOUN
taxlaw-11799	178	7	treaty	treaty	NOUN
taxlaw-11799	178	8	2015	2015	NUM
taxlaw-11799	178	9	,	,	PUNCT
taxlaw-11799	178	10	art	art	NOUN
taxlaw-11799	178	11	.	.	PUNCT
taxlaw-11799	179	1	14.2	14.2	NUM
taxlaw-11799	179	2	,	,	PUNCT
taxlaw-11799	179	3	https://www.regjeringen.no/contentassets/e47326b61f424d4c9c3d470896492623/draft-modelagreement-english.pdf	https://www.regjeringen.no/contentassets/e47326b61f424d4c9c3d470896492623/draft-modelagreement-english.pdf	NOUN
taxlaw-11799	179	4	,	,	PUNCT
taxlaw-11799	179	5	[	[	X
taxlaw-11799	179	6	https://perma.cc/5kew-zuvl	https://perma.cc/5kew-zuvl	X
taxlaw-11799	179	7	]	]	X
taxlaw-11799	179	8	.	.	PUNCT
taxlaw-11799	180	1	53	53	NUM
taxlaw-11799	180	2	kun	kun	PROPN
taxlaw-11799	180	3	fan	fan	PROPN
taxlaw-11799	180	4	,	,	PUNCT
taxlaw-11799	180	5	mediation	mediation	NOUN
taxlaw-11799	180	6	of	of	ADP
taxlaw-11799	180	7	investor	investor	NOUN
taxlaw-11799	180	8	-	-	PUNCT
taxlaw-11799	180	9	state	state	NOUN
taxlaw-11799	180	10	disputes	dispute	NOUN
taxlaw-11799	180	11	:	:	PUNCT
taxlaw-11799	180	12	a	a	DET
taxlaw-11799	180	13	treaty	treaty	NOUN
taxlaw-11799	180	14	survey	survey	NOUN
taxlaw-11799	180	15	,	,	PUNCT
taxlaw-11799	180	16	2020	2020	NUM
taxlaw-11799	180	17	j.	j.	PROPN
taxlaw-11799	180	18	of	of	ADP
taxlaw-11799	180	19	disp	disp	PROPN
taxlaw-11799	180	20	.	.	PUNCT
taxlaw-11799	181	1	resol	resol	PROPN
taxlaw-11799	181	2	.	.	PUNCT
taxlaw-11799	182	1	332	332	NUM
taxlaw-11799	182	2	.	.	NUM
taxlaw-11799	182	3	40	40	NUM
taxlaw-11799	182	4	columbia	columbia	PROPN
taxlaw-11799	182	5	journal	journal	PROPN
taxlaw-11799	182	6	of	of	ADP
taxlaw-11799	182	7	tax	tax	NOUN
taxlaw-11799	182	8	law	law	NOUN
taxlaw-11799	182	9	[	[	X
taxlaw-11799	182	10	vol	vol	NOUN
taxlaw-11799	182	11	14:1	14:1	NUM
taxlaw-11799	182	12	procedures	procedure	NOUN
taxlaw-11799	182	13	,	,	PUNCT
taxlaw-11799	182	14	like	like	ADP
taxlaw-11799	182	15	the	the	DET
taxlaw-11799	182	16	timing	timing	NOUN
taxlaw-11799	182	17	of	of	ADP
taxlaw-11799	182	18	initiation	initiation	NOUN
taxlaw-11799	182	19	and	and	CCONJ
taxlaw-11799	182	20	termination.54	termination.54	ADP
taxlaw-11799	182	21	according	accord	VERB
taxlaw-11799	182	22	to	to	ADP
taxlaw-11799	182	23	article	article	NOUN
taxlaw-11799	182	24	10.4	10.4	NUM
taxlaw-11799	182	25	,	,	PUNCT
taxlaw-11799	182	26	as	as	ADV
taxlaw-11799	182	27	long	long	ADV
taxlaw-11799	182	28	as	as	SCONJ
taxlaw-11799	182	29	the	the	DET
taxlaw-11799	182	30	disputing	dispute	VERB
taxlaw-11799	182	31	parties	party	NOUN
taxlaw-11799	182	32	agree	agree	VERB
taxlaw-11799	182	33	,	,	PUNCT
taxlaw-11799	182	34	the	the	DET
taxlaw-11799	182	35	mediation	mediation	NOUN
taxlaw-11799	182	36	can	can	AUX
taxlaw-11799	182	37	be	be	AUX
taxlaw-11799	182	38	started	start	VERB
taxlaw-11799	182	39	or	or	CCONJ
taxlaw-11799	182	40	be	be	AUX
taxlaw-11799	182	41	closed	close	VERB
taxlaw-11799	182	42	at	at	ADP
taxlaw-11799	182	43	any	any	DET
taxlaw-11799	182	44	time.55	time.55	NOUN
taxlaw-11799	182	45	additionally	additionally	ADV
taxlaw-11799	182	46	,	,	PUNCT
taxlaw-11799	182	47	the	the	DET
taxlaw-11799	182	48	2017	2017	NUM
taxlaw-11799	182	49	investment	investment	NOUN
taxlaw-11799	182	50	agreement	agreement	NOUN
taxlaw-11799	182	51	between	between	ADP
taxlaw-11799	182	52	mainland	mainland	NOUN
taxlaw-11799	182	53	china	china	PROPN
taxlaw-11799	182	54	and	and	CCONJ
taxlaw-11799	182	55	hong	hong	PROPN
taxlaw-11799	182	56	kong	kong	PROPN
taxlaw-11799	182	57	sar	sar	PROPN
taxlaw-11799	182	58	provided	provide	VERB
taxlaw-11799	182	59	a	a	DET
taxlaw-11799	182	60	mediation	mediation	NOUN
taxlaw-11799	182	61	mechanism	mechanism	NOUN
taxlaw-11799	182	62	with	with	ADP
taxlaw-11799	182	63	detailed	detailed	ADJ
taxlaw-11799	182	64	guidance	guidance	NOUN
taxlaw-11799	182	65	.	.	PUNCT
taxlaw-11799	183	1	56	56	NUM
taxlaw-11799	183	2	further	far	ADV
taxlaw-11799	183	3	,	,	PUNCT
taxlaw-11799	183	4	hong	hong	PROPN
taxlaw-11799	183	5	kong	kong	PROPN
taxlaw-11799	183	6	has	have	AUX
taxlaw-11799	183	7	also	also	ADV
taxlaw-11799	183	8	proposed	propose	VERB
taxlaw-11799	183	9	to	to	PART
taxlaw-11799	183	10	use	use	VERB
taxlaw-11799	183	11	mediation	mediation	NOUN
taxlaw-11799	183	12	in	in	ADP
taxlaw-11799	183	13	isds	isds	NOUN
taxlaw-11799	183	14	during	during	ADP
taxlaw-11799	183	15	uncitral	uncitral	ADJ
taxlaw-11799	183	16	working	working	NOUN
taxlaw-11799	183	17	group	group	NOUN
taxlaw-11799	183	18	iii.57	iii.57	VERB
taxlaw-11799	183	19	in	in	ADP
taxlaw-11799	183	20	addition	addition	NOUN
taxlaw-11799	183	21	to	to	ADP
taxlaw-11799	183	22	bits	bit	NOUN
taxlaw-11799	183	23	,	,	PUNCT
taxlaw-11799	183	24	ftas	fta	NOUN
taxlaw-11799	183	25	have	have	AUX
taxlaw-11799	183	26	also	also	ADV
taxlaw-11799	183	27	provided	provide	VERB
taxlaw-11799	183	28	mediation	mediation	NOUN
taxlaw-11799	183	29	in	in	ADP
taxlaw-11799	183	30	the	the	DET
taxlaw-11799	183	31	dispute	dispute	NOUN
taxlaw-11799	183	32	resolution	resolution	NOUN
taxlaw-11799	183	33	mechanism	mechanism	NOUN
taxlaw-11799	183	34	.	.	PUNCT
taxlaw-11799	184	1	for	for	ADP
taxlaw-11799	184	2	example	example	NOUN
taxlaw-11799	184	3	,	,	PUNCT
taxlaw-11799	184	4	mediation	mediation	NOUN
taxlaw-11799	184	5	has	have	AUX
taxlaw-11799	184	6	been	be	AUX
taxlaw-11799	184	7	included	include	VERB
taxlaw-11799	184	8	in	in	ADP
taxlaw-11799	184	9	a	a	DET
taxlaw-11799	184	10	fta	fta	NOUN
taxlaw-11799	184	11	between	between	ADP
taxlaw-11799	184	12	the	the	DET
taxlaw-11799	184	13	republic	republic	NOUN
taxlaw-11799	184	14	of	of	ADP
taxlaw-11799	184	15	korea	korea	PROPN
taxlaw-11799	184	16	and	and	CCONJ
taxlaw-11799	184	17	the	the	DET
taxlaw-11799	184	18	republics	republic	NOUN
taxlaw-11799	184	19	of	of	ADP
taxlaw-11799	184	20	central	central	ADJ
taxlaw-11799	184	21	america.58	america.58	VERB
taxlaw-11799	184	22	the	the	DET
taxlaw-11799	184	23	comprehensive	comprehensive	ADJ
taxlaw-11799	184	24	economic	economic	ADJ
taxlaw-11799	184	25	and	and	CCONJ
taxlaw-11799	184	26	trade	trade	NOUN
taxlaw-11799	184	27	agreement	agreement	NOUN
taxlaw-11799	184	28	(	(	PUNCT
taxlaw-11799	184	29	ceta	ceta	NOUN
taxlaw-11799	184	30	)	)	PUNCT
taxlaw-11799	184	31	between	between	ADP
taxlaw-11799	184	32	the	the	DET
taxlaw-11799	184	33	european	european	PROPN
taxlaw-11799	184	34	union	union	PROPN
taxlaw-11799	184	35	and	and	CCONJ
taxlaw-11799	184	36	canada	canada	PROPN
taxlaw-11799	184	37	has	have	AUX
taxlaw-11799	184	38	incorporated	incorporate	VERB
taxlaw-11799	184	39	mediation	mediation	NOUN
taxlaw-11799	184	40	in	in	ADP
taxlaw-11799	184	41	article	article	NOUN
taxlaw-11799	184	42	14.5	14.5	NUM
taxlaw-11799	184	43	.	.	PUNCT
taxlaw-11799	185	1	59	59	NUM
taxlaw-11799	185	2	in	in	ADP
taxlaw-11799	185	3	this	this	DET
taxlaw-11799	185	4	treaty	treaty	NOUN
taxlaw-11799	185	5	,	,	PUNCT
taxlaw-11799	185	6	the	the	DET
taxlaw-11799	185	7	timing	timing	NOUN
taxlaw-11799	185	8	of	of	ADP
taxlaw-11799	185	9	a	a	DET
taxlaw-11799	185	10	mediation	mediation	NOUN
taxlaw-11799	185	11	’s	’s	PART
taxlaw-11799	185	12	initiation	initiation	NOUN
taxlaw-11799	185	13	is	be	AUX
taxlaw-11799	185	14	not	not	PART
taxlaw-11799	185	15	particularly	particularly	ADV
taxlaw-11799	185	16	regulated	regulate	VERB
taxlaw-11799	185	17	,	,	PUNCT
taxlaw-11799	185	18	and	and	CCONJ
taxlaw-11799	185	19	disputing	dispute	VERB
taxlaw-11799	185	20	parties	party	NOUN
taxlaw-11799	185	21	are	be	AUX
taxlaw-11799	185	22	provided	provide	VERB
taxlaw-11799	185	23	with	with	ADP
taxlaw-11799	185	24	the	the	DET
taxlaw-11799	185	25	flexibility	flexibility	NOUN
taxlaw-11799	185	26	to	to	PART
taxlaw-11799	185	27	resolve	resolve	VERB
taxlaw-11799	185	28	their	their	PRON
taxlaw-11799	185	29	disputes	dispute	NOUN
taxlaw-11799	185	30	among	among	ADP
taxlaw-11799	185	31	different	different	ADJ
taxlaw-11799	185	32	alternatives.60	alternatives.60	PROPN
taxlaw-11799	185	33	under	under	ADP
taxlaw-11799	185	34	annex	annex	NOUN
taxlaw-11799	185	35	iii	iii	NUM
taxlaw-11799	185	36	,	,	PUNCT
taxlaw-11799	185	37	the	the	DET
taxlaw-11799	185	38	mediation	mediation	NOUN
taxlaw-11799	185	39	procedure	procedure	NOUN
taxlaw-11799	185	40	is	be	AUX
taxlaw-11799	185	41	more	more	ADV
taxlaw-11799	185	42	strictly	strictly	ADV
taxlaw-11799	185	43	regulated	regulate	VERB
taxlaw-11799	185	44	.	.	PUNCT
taxlaw-11799	186	1	61	61	NUM
taxlaw-11799	186	2	the	the	DET
taxlaw-11799	186	3	mediators	mediator	NOUN
taxlaw-11799	186	4	enjoy	enjoy	VERB
taxlaw-11799	186	5	procedural	procedural	ADJ
taxlaw-11799	186	6	freedom	freedom	NOUN
taxlaw-11799	186	7	,	,	PUNCT
taxlaw-11799	186	8	like	like	ADP
taxlaw-11799	186	9	holding	hold	VERB
taxlaw-11799	186	10	individual	individual	ADJ
taxlaw-11799	186	11	meetings	meeting	NOUN
taxlaw-11799	186	12	whenever	whenever	SCONJ
taxlaw-11799	186	13	they	they	PRON
taxlaw-11799	186	14	think	think	VERB
taxlaw-11799	186	15	is	be	AUX
taxlaw-11799	186	16	appropriate	appropriate	ADJ
taxlaw-11799	186	17	,	,	PUNCT
taxlaw-11799	186	18	in	in	ADP
taxlaw-11799	186	19	order	order	NOUN
taxlaw-11799	186	20	to	to	PART
taxlaw-11799	186	21	reach	reach	VERB
taxlaw-11799	186	22	a	a	DET
taxlaw-11799	186	23	flexible	flexible	ADJ
taxlaw-11799	186	24	resolution.62	resolution.62	NOUN
taxlaw-11799	186	25	the	the	DET
taxlaw-11799	186	26	energy	energy	NOUN
taxlaw-11799	186	27	charter	charter	NOUN
taxlaw-11799	186	28	treaty	treaty	NOUN
taxlaw-11799	186	29	(	(	PUNCT
taxlaw-11799	186	30	ect	ect	X
taxlaw-11799	186	31	)	)	PUNCT
taxlaw-11799	186	32	also	also	ADV
taxlaw-11799	186	33	contains	contain	VERB
taxlaw-11799	186	34	provisions	provision	NOUN
taxlaw-11799	186	35	for	for	ADP
taxlaw-11799	186	36	mediation	mediation	NOUN
taxlaw-11799	186	37	,	,	PUNCT
taxlaw-11799	186	38	which	which	PRON
taxlaw-11799	186	39	allow	allow	VERB
taxlaw-11799	186	40	disputing	dispute	VERB
taxlaw-11799	186	41	parties	party	NOUN
taxlaw-11799	186	42	to	to	PART
taxlaw-11799	186	43	resort	resort	VERB
taxlaw-11799	186	44	to	to	ADP
taxlaw-11799	186	45	mediation	mediation	NOUN
taxlaw-11799	186	46	for	for	ADP
taxlaw-11799	186	47	help	help	NOUN
taxlaw-11799	186	48	during	during	ADP
taxlaw-11799	186	49	the	the	DET
taxlaw-11799	186	50	cooling	cooling	NOUN
taxlaw-11799	186	51	-	-	PUNCT
taxlaw-11799	186	52	off	off	ADP
taxlaw-11799	186	53	period.63	period.63	NOUN
taxlaw-11799	186	54	moreover	moreover	ADV
taxlaw-11799	186	55	,	,	PUNCT
taxlaw-11799	186	56	mediation	mediation	NOUN
taxlaw-11799	186	57	provisions	provision	NOUN
taxlaw-11799	186	58	are	be	AUX
taxlaw-11799	186	59	also	also	ADV
taxlaw-11799	186	60	provided	provide	VERB
taxlaw-11799	186	61	in	in	ADP
taxlaw-11799	186	62	the	the	DET
taxlaw-11799	186	63	trans	trans	ADJ
taxlaw-11799	186	64	-	-	PROPN
taxlaw-11799	186	65	pacific	pacific	ADJ
taxlaw-11799	186	66	partnership	partnership	NOUN
taxlaw-11799	186	67	(	(	PUNCT
taxlaw-11799	186	68	tpp).64	tpp).64	X
taxlaw-11799	186	69	even	even	ADV
taxlaw-11799	186	70	in	in	ADP
taxlaw-11799	186	71	the	the	DET
taxlaw-11799	186	72	comprehensive	comprehensive	ADJ
taxlaw-11799	186	73	and	and	CCONJ
taxlaw-11799	186	74	progressive	progressive	ADJ
taxlaw-11799	186	75	agreement	agreement	NOUN
taxlaw-11799	186	76	for	for	ADP
taxlaw-11799	186	77	trans	trans	ADJ
taxlaw-11799	186	78	-	-	ADJ
taxlaw-11799	186	79	pacific	pacific	ADJ
taxlaw-11799	186	80	partnership	partnership	NOUN
taxlaw-11799	186	81	(	(	PUNCT
taxlaw-11799	186	82	cptpp	cptpp	PROPN
taxlaw-11799	186	83	)	)	PUNCT
taxlaw-11799	186	84	,	,	PUNCT
taxlaw-11799	186	85	mediation	mediation	NOUN
taxlaw-11799	186	86	is	be	AUX
taxlaw-11799	186	87	mentioned	mention	VERB
taxlaw-11799	186	88	,	,	PUNCT
taxlaw-11799	186	89	and	and	CCONJ
taxlaw-11799	186	90	it	it	PRON
taxlaw-11799	186	91	states	state	VERB
taxlaw-11799	186	92	that	that	SCONJ
taxlaw-11799	186	93	when	when	SCONJ
taxlaw-11799	186	94	disputes	dispute	NOUN
taxlaw-11799	186	95	appear	appear	VERB
taxlaw-11799	186	96	,	,	PUNCT
taxlaw-11799	186	97	the	the	DET
taxlaw-11799	186	98	disputing	dispute	VERB
taxlaw-11799	186	99	parties	party	NOUN
taxlaw-11799	186	100	may	may	AUX
taxlaw-11799	186	101	initially	initially	ADV
taxlaw-11799	186	102	utilize	utilize	VERB
taxlaw-11799	186	103	mediation	mediation	NOUN
taxlaw-11799	186	104	to	to	PART
taxlaw-11799	186	105	resolve	resolve	VERB
taxlaw-11799	186	106	the	the	DET
taxlaw-11799	186	107	54	54	NUM
taxlaw-11799	186	108	thailand	thailand	PROPN
taxlaw-11799	186	109	model	model	NOUN
taxlaw-11799	186	110	bit	bit	NOUN
taxlaw-11799	186	111	may	may	PROPN
taxlaw-11799	186	112	2012	2012	NUM
taxlaw-11799	186	113	,	,	PUNCT
taxlaw-11799	186	114	art	art	NOUN
taxlaw-11799	186	115	.	.	PUNCT
taxlaw-11799	187	1	10.4	10.4	NUM
taxlaw-11799	187	2	,	,	PUNCT
taxlaw-11799	187	3	https://www.itd.or.th/wpcontent/uploads/2019/09/annex-08-2012-thailand-model-bit.pdf	https://www.itd.or.th/wpcontent/uploads/2019/09/annex-08-2012-thailand-model-bit.pdf	X
taxlaw-11799	188	1	[	[	X
taxlaw-11799	188	2	https://perma.cc/6suc-4z79	https://perma.cc/6suc-4z79	NOUN
taxlaw-11799	188	3	]	]	X
taxlaw-11799	188	4	.	.	PUNCT
taxlaw-11799	189	1	55	55	NUM
taxlaw-11799	189	2	see	see	VERB
taxlaw-11799	189	3	i	i	PRON
taxlaw-11799	189	4	d.	d.	PROPN
taxlaw-11799	189	5	at	at	ADP
taxlaw-11799	189	6	art	art	NOUN
taxlaw-11799	189	7	.	.	PUNCT
taxlaw-11799	190	1	10.4	10.4	NUM
taxlaw-11799	190	2	.	.	X
taxlaw-11799	191	1	56	56	NUM
taxlaw-11799	191	2	mainland	mainland	NOUN
taxlaw-11799	191	3	&	&	CCONJ
taxlaw-11799	191	4	hong	hong	PROPN
taxlaw-11799	191	5	kong	kong	PROPN
taxlaw-11799	191	6	closer	close	ADJ
taxlaw-11799	191	7	economic	economic	ADJ
taxlaw-11799	191	8	partnership	partnership	NOUN
taxlaw-11799	191	9	arrangement	arrangement	NOUN
taxlaw-11799	191	10	investment	investment	NOUN
taxlaw-11799	191	11	agreement	agreement	NOUN
taxlaw-11799	191	12	2018	2018	NUM
taxlaw-11799	191	13	,	,	PUNCT
taxlaw-11799	191	14	art	art	NOUN
taxlaw-11799	191	15	.	.	PUNCT
taxlaw-11799	192	1	20(iv	20(iv	NUM
taxlaw-11799	192	2	)	)	PUNCT
taxlaw-11799	192	3	,	,	PUNCT
taxlaw-11799	192	4	dec	dec	PROPN
taxlaw-11799	192	5	.	.	PROPN
taxlaw-11799	192	6	14	14	NUM
taxlaw-11799	192	7	,	,	PUNCT
taxlaw-11799	192	8	2018	2018	NUM
taxlaw-11799	192	9	,	,	PUNCT
taxlaw-11799	192	10	https://investmentpolicy.unctad.org/internationalinvestment-agreements/treaty-files/2657/download	https://investmentpolicy.unctad.org/internationalinvestment-agreements/treaty-files/2657/download	PROPN
taxlaw-11799	192	11	,	,	PUNCT
taxlaw-11799	193	1	[	[	X
taxlaw-11799	193	2	https://perma.cc/dnx3-8cd5	https://perma.cc/dnx3-8cd5	PROPN
taxlaw-11799	193	3	]	]	PUNCT
taxlaw-11799	193	4	.	.	PUNCT
taxlaw-11799	194	1	57	57	NUM
taxlaw-11799	194	2	teresa	teresa	PROPN
taxlaw-11799	194	3	cheng	cheng	PROPN
taxlaw-11799	194	4	,	,	PUNCT
taxlaw-11799	194	5	secretary	secretary	PROPN
taxlaw-11799	194	6	for	for	ADP
taxlaw-11799	194	7	justice	justice	NOUN
taxlaw-11799	194	8	of	of	ADP
taxlaw-11799	194	9	hong	hong	PROPN
taxlaw-11799	194	10	kong	kong	PROPN
taxlaw-11799	194	11	,	,	PUNCT
taxlaw-11799	194	12	closing	closing	NOUN
taxlaw-11799	194	13	remarks	remark	NOUN
taxlaw-11799	194	14	at	at	ADP
taxlaw-11799	194	15	uncitral	uncitral	ADJ
taxlaw-11799	194	16	working	working	PROPN
taxlaw-11799	194	17	group	group	PROPN
taxlaw-11799	194	18	iii	iii	PROPN
taxlaw-11799	194	19	virtual	virtual	ADJ
taxlaw-11799	194	20	pre	pre	ADJ
taxlaw-11799	194	21	-	-	ADJ
taxlaw-11799	194	22	intersession	intersession	ADJ
taxlaw-11799	194	23	meeting	meeting	NOUN
taxlaw-11799	194	24	(	(	PUNCT
taxlaw-11799	194	25	nov	nov	PROPN
taxlaw-11799	194	26	.	.	PROPN
taxlaw-11799	194	27	9	9	NUM
taxlaw-11799	194	28	,	,	PUNCT
taxlaw-11799	194	29	2020	2020	NUM
taxlaw-11799	194	30	)	)	PUNCT
taxlaw-11799	194	31	,	,	PUNCT
taxlaw-11799	194	32	https://www.doj.gov.hk/en/community_engagement/speeches/20201109_sj1.html/	https://www.doj.gov.hk/en/community_engagement/speeches/20201109_sj1.html/	PROPN
taxlaw-11799	194	33	,	,	PUNCT
taxlaw-11799	194	34	[	[	X
taxlaw-11799	194	35	https://perma.cc/ly5c-abyb	https://perma.cc/ly5c-abyb	X
taxlaw-11799	194	36	]	]	PUNCT
taxlaw-11799	194	37	.	.	PUNCT
taxlaw-11799	195	1	58	58	NUM
taxlaw-11799	195	2	free	free	ADJ
taxlaw-11799	195	3	trade	trade	NOUN
taxlaw-11799	195	4	agreement	agreement	NOUN
taxlaw-11799	195	5	between	between	ADP
taxlaw-11799	195	6	the	the	DET
taxlaw-11799	195	7	republic	republic	NOUN
taxlaw-11799	195	8	of	of	ADP
taxlaw-11799	195	9	korea	korea	PROPN
taxlaw-11799	195	10	and	and	CCONJ
taxlaw-11799	195	11	the	the	DET
taxlaw-11799	195	12	republics	republic	NOUN
taxlaw-11799	195	13	of	of	ADP
taxlaw-11799	195	14	central	central	PROPN
taxlaw-11799	195	15	america	america	PROPN
taxlaw-11799	195	16	2018	2018	NUM
taxlaw-11799	195	17	,	,	PUNCT
taxlaw-11799	195	18	art	art	NOUN
taxlaw-11799	195	19	.	.	PUNCT
taxlaw-11799	196	1	9.16	9.16	NUM
taxlaw-11799	196	2	,	,	PUNCT
taxlaw-11799	196	3	feb	feb	PROPN
taxlaw-11799	196	4	.	.	PROPN
taxlaw-11799	196	5	21	21	NUM
taxlaw-11799	196	6	,	,	PUNCT
taxlaw-11799	196	7	2018	2018	NUM
taxlaw-11799	196	8	,	,	PUNCT
taxlaw-11799	196	9	http://www.sice.oas.org/trade/cacm_kor/english/cacm_kor_preamble_e.pdf	http://www.sice.oas.org/trade/cacm_kor/english/cacm_kor_preamble_e.pdf	PRON
taxlaw-11799	196	10	,	,	PUNCT
taxlaw-11799	196	11	[	[	X
taxlaw-11799	196	12	https://perma.cc/b72z-jsmt	https://perma.cc/b72z-jsmt	PROPN
taxlaw-11799	196	13	]	]	PUNCT
taxlaw-11799	196	14	.	.	PUNCT
taxlaw-11799	197	1	59	59	NUM
taxlaw-11799	197	2	comprehensive	comprehensive	ADJ
taxlaw-11799	197	3	economic	economic	ADJ
taxlaw-11799	197	4	and	and	CCONJ
taxlaw-11799	197	5	trade	trade	NOUN
taxlaw-11799	197	6	agreement	agreement	NOUN
taxlaw-11799	197	7	(	(	PUNCT
taxlaw-11799	197	8	ceta	ceta	NOUN
taxlaw-11799	197	9	)	)	PUNCT
taxlaw-11799	197	10	between	between	ADP
taxlaw-11799	197	11	canada	canada	PROPN
taxlaw-11799	197	12	,	,	PUNCT
taxlaw-11799	197	13	of	of	ADP
taxlaw-11799	197	14	the	the	DET
taxlaw-11799	197	15	one	one	NUM
taxlaw-11799	197	16	part	part	NOUN
taxlaw-11799	197	17	and	and	CCONJ
taxlaw-11799	197	18	the	the	DET
taxlaw-11799	197	19	european	european	PROPN
taxlaw-11799	197	20	union	union	PROPN
taxlaw-11799	197	21	2014	2014	NUM
taxlaw-11799	197	22	,	,	PUNCT
taxlaw-11799	197	23	art	art	NOUN
taxlaw-11799	197	24	.	.	PUNCT
taxlaw-11799	198	1	14.5	14.5	NUM
taxlaw-11799	198	2	,	,	PUNCT
taxlaw-11799	198	3	aug	aug	PROPN
taxlaw-11799	198	4	.	.	PROPN
taxlaw-11799	198	5	5	5	NUM
taxlaw-11799	198	6	,	,	PUNCT
taxlaw-11799	198	7	2014	2014	NUM
taxlaw-11799	198	8	.	.	PUNCT
taxlaw-11799	199	1	60	60	NUM
taxlaw-11799	200	1	i	i	PRON
taxlaw-11799	200	2	d.	d.	PROPN
taxlaw-11799	200	3	at	at	ADP
taxlaw-11799	200	4	art	art	NOUN
taxlaw-11799	200	5	.	.	PUNCT
taxlaw-11799	201	1	14.5	14.5	NUM
taxlaw-11799	201	2	61	61	NUM
taxlaw-11799	201	3	i	i	PRON
taxlaw-11799	201	4	d.	d.	PROPN
taxlaw-11799	201	5	62	62	NUM
taxlaw-11799	202	1	i	i	PRON
taxlaw-11799	202	2	d.	d.	PROPN
taxlaw-11799	202	3	63	63	NUM
taxlaw-11799	202	4	energy	energy	NOUN
taxlaw-11799	202	5	charter	charter	NOUN
taxlaw-11799	202	6	treaty	treaty	NOUN
taxlaw-11799	202	7	1994	1994	NUM
taxlaw-11799	202	8	,	,	PUNCT
taxlaw-11799	202	9	art	art	NOUN
taxlaw-11799	202	10	.	.	PUNCT
taxlaw-11799	203	1	26.2	26.2	NUM
taxlaw-11799	203	2	,	,	PUNCT
taxlaw-11799	203	3	dec	dec	PROPN
taxlaw-11799	203	4	.	.	PROPN
taxlaw-11799	203	5	17	17	NUM
taxlaw-11799	203	6	,	,	PUNCT
taxlaw-11799	203	7	1991	1991	NUM
taxlaw-11799	203	8	,	,	PUNCT
taxlaw-11799	203	9	https://www.energycharter.org/fileadmin/documentsmedia/legal/1994_ect.pdf	https://www.energycharter.org/fileadmin/documentsmedia/legal/1994_ect.pdf	PROPN
taxlaw-11799	203	10	[	[	X
taxlaw-11799	203	11	https://perma.cc/z92y-3maf	https://perma.cc/z92y-3maf	PROPN
taxlaw-11799	203	12	]	]	SYM
taxlaw-11799	203	13	.	.	PUNCT
taxlaw-11799	204	1	64	64	NUM
taxlaw-11799	204	2	trans	trans	ADJ
taxlaw-11799	204	3	-	-	ADJ
taxlaw-11799	204	4	pacific	pacific	ADJ
taxlaw-11799	204	5	partnership	partnership	NOUN
taxlaw-11799	204	6	agreement	agreement	NOUN
taxlaw-11799	204	7	2014	2014	NUM
taxlaw-11799	204	8	,	,	PUNCT
taxlaw-11799	204	9	art	art	NOUN
taxlaw-11799	204	10	.	.	PUNCT
taxlaw-11799	205	1	28.6	28.6	NUM
taxlaw-11799	205	2	,	,	PUNCT
taxlaw-11799	205	3	feb	feb	PROPN
taxlaw-11799	205	4	.	.	PROPN
taxlaw-11799	205	5	4	4	NUM
taxlaw-11799	205	6	,	,	PUNCT
taxlaw-11799	205	7	2016	2016	NUM
taxlaw-11799	205	8	,	,	PUNCT
taxlaw-11799	205	9	http://www.sice.oas.org/trade/tpp_final_texts/english/chapter28.pdf	http://www.sice.oas.org/trade/tpp_final_texts/english/chapter28.pdf	PROPN
taxlaw-11799	205	10	,	,	PUNCT
taxlaw-11799	205	11	[	[	X
taxlaw-11799	205	12	https://perma.cc/ph8tq62c	https://perma.cc/ph8tq62c	PROPN
taxlaw-11799	205	13	]	]	X
taxlaw-11799	205	14	.	.	PUNCT
taxlaw-11799	206	1	2023	2023	NUM
taxlaw-11799	206	2	]	]	PUNCT
taxlaw-11799	206	3	the	the	DET
taxlaw-11799	206	4	path	path	NOUN
taxlaw-11799	206	5	to	to	PART
taxlaw-11799	206	6	mediation	mediation	VERB
taxlaw-11799	206	7	41	41	NUM
taxlaw-11799	206	8	related	relate	VERB
taxlaw-11799	206	9	disputes	dispute	NOUN
taxlaw-11799	206	10	.	.	PUNCT
taxlaw-11799	207	1	65	65	NUM
taxlaw-11799	207	2	specific	specific	ADJ
taxlaw-11799	207	3	provisions	provision	NOUN
taxlaw-11799	207	4	about	about	ADP
taxlaw-11799	207	5	the	the	DET
taxlaw-11799	207	6	usage	usage	NOUN
taxlaw-11799	207	7	of	of	ADP
taxlaw-11799	207	8	mediation	mediation	NOUN
taxlaw-11799	207	9	are	be	AUX
taxlaw-11799	207	10	also	also	ADV
taxlaw-11799	207	11	contained	contain	VERB
taxlaw-11799	207	12	in	in	ADP
taxlaw-11799	207	13	the	the	DET
taxlaw-11799	207	14	international	international	PROPN
taxlaw-11799	207	15	institute	institute	NOUN
taxlaw-11799	207	16	for	for	ADP
taxlaw-11799	207	17	sustainable	sustainable	ADJ
taxlaw-11799	207	18	development	development	NOUN
taxlaw-11799	207	19	(	(	PUNCT
taxlaw-11799	207	20	iisd	iisd	PROPN
taxlaw-11799	207	21	)	)	PUNCT
taxlaw-11799	207	22	model	model	NOUN
taxlaw-11799	207	23	international	international	ADJ
taxlaw-11799	207	24	agreement	agreement	NOUN
taxlaw-11799	207	25	on	on	ADP
taxlaw-11799	207	26	investment	investment	NOUN
taxlaw-11799	207	27	for	for	ADP
taxlaw-11799	207	28	sustainable	sustainable	ADJ
taxlaw-11799	207	29	development	development	NOUN
taxlaw-11799	207	30	2006.66	2006.66	NUM
taxlaw-11799	207	31	c.	c.	NOUN
taxlaw-11799	207	32	advantages	advantage	NOUN
taxlaw-11799	207	33	of	of	ADP
taxlaw-11799	207	34	mediation	mediation	NOUN
taxlaw-11799	207	35	in	in	ADP
taxlaw-11799	207	36	resolving	resolve	VERB
taxlaw-11799	207	37	disputes	dispute	NOUN
taxlaw-11799	207	38	mediation	mediation	NOUN
taxlaw-11799	207	39	is	be	AUX
taxlaw-11799	207	40	voluntary	voluntary	ADJ
taxlaw-11799	207	41	in	in	ADP
taxlaw-11799	207	42	nature	nature	NOUN
taxlaw-11799	207	43	,	,	PUNCT
taxlaw-11799	207	44	and	and	CCONJ
taxlaw-11799	207	45	parties	party	NOUN
taxlaw-11799	207	46	are	be	AUX
taxlaw-11799	207	47	not	not	PART
taxlaw-11799	207	48	bound	bind	VERB
taxlaw-11799	207	49	by	by	ADP
taxlaw-11799	207	50	it	it	PRON
taxlaw-11799	207	51	.	.	PUNCT
taxlaw-11799	208	1	due	due	ADP
taxlaw-11799	208	2	to	to	ADP
taxlaw-11799	208	3	its	its	PRON
taxlaw-11799	208	4	voluntary	voluntary	ADJ
taxlaw-11799	208	5	nature	nature	NOUN
taxlaw-11799	208	6	,	,	PUNCT
taxlaw-11799	208	7	mediators	mediator	NOUN
taxlaw-11799	208	8	are	be	AUX
taxlaw-11799	208	9	significant	significant	ADJ
taxlaw-11799	208	10	to	to	PART
taxlaw-11799	208	11	facilitate	facilitate	VERB
taxlaw-11799	208	12	the	the	DET
taxlaw-11799	208	13	negotiation	negotiation	NOUN
taxlaw-11799	208	14	process	process	NOUN
taxlaw-11799	208	15	.	.	PUNCT
taxlaw-11799	209	1	a	a	DET
taxlaw-11799	209	2	fundamental	fundamental	ADJ
taxlaw-11799	209	3	feature	feature	NOUN
taxlaw-11799	209	4	of	of	ADP
taxlaw-11799	209	5	mediation	mediation	NOUN
taxlaw-11799	209	6	is	be	AUX
taxlaw-11799	209	7	the	the	DET
taxlaw-11799	209	8	impartiality	impartiality	NOUN
taxlaw-11799	209	9	of	of	ADP
taxlaw-11799	209	10	mediators.67	mediators.67	PROPN
taxlaw-11799	209	11	icc	icc	PROPN
taxlaw-11799	209	12	mediation	mediation	NOUN
taxlaw-11799	209	13	rules	rule	NOUN
taxlaw-11799	209	14	regulate	regulate	VERB
taxlaw-11799	209	15	that	that	SCONJ
taxlaw-11799	209	16	before	before	ADP
taxlaw-11799	209	17	appointing	appoint	VERB
taxlaw-11799	209	18	a	a	DET
taxlaw-11799	209	19	mediator	mediator	NOUN
taxlaw-11799	209	20	,	,	PUNCT
taxlaw-11799	209	21	a	a	DET
taxlaw-11799	209	22	declaration	declaration	NOUN
taxlaw-11799	209	23	of	of	ADP
taxlaw-11799	209	24	acceptance	acceptance	NOUN
taxlaw-11799	209	25	,	,	PUNCT
taxlaw-11799	209	26	availability	availability	NOUN
taxlaw-11799	209	27	,	,	PUNCT
taxlaw-11799	209	28	fairness	fairness	NOUN
taxlaw-11799	209	29	,	,	PUNCT
taxlaw-11799	209	30	and	and	CCONJ
taxlaw-11799	209	31	independence	independence	NOUN
taxlaw-11799	209	32	must	must	AUX
taxlaw-11799	209	33	be	be	AUX
taxlaw-11799	209	34	signed	sign	VERB
taxlaw-11799	209	35	.	.	PUNCT
taxlaw-11799	210	1	if	if	SCONJ
taxlaw-11799	210	2	there	there	PRON
taxlaw-11799	210	3	are	be	VERB
taxlaw-11799	210	4	facts	fact	NOUN
taxlaw-11799	210	5	questioning	question	VERB
taxlaw-11799	210	6	the	the	DET
taxlaw-11799	210	7	mediator	mediator	NOUN
taxlaw-11799	210	8	’s	’s	PART
taxlaw-11799	210	9	independence	independence	NOUN
taxlaw-11799	210	10	or	or	CCONJ
taxlaw-11799	210	11	impartiality	impartiality	NOUN
taxlaw-11799	210	12	,	,	PUNCT
taxlaw-11799	210	13	these	these	DET
taxlaw-11799	210	14	facts	fact	NOUN
taxlaw-11799	210	15	should	should	AUX
taxlaw-11799	210	16	be	be	AUX
taxlaw-11799	210	17	disclosed	disclose	VERB
taxlaw-11799	210	18	to	to	ADP
taxlaw-11799	210	19	the	the	DET
taxlaw-11799	210	20	centre	centre	NOUN
taxlaw-11799	210	21	,	,	PUNCT
taxlaw-11799	210	22	and	and	CCONJ
taxlaw-11799	210	23	the	the	DET
taxlaw-11799	210	24	centre	centre	NOUN
taxlaw-11799	210	25	shall	shall	AUX
taxlaw-11799	210	26	write	write	VERB
taxlaw-11799	210	27	to	to	ADP
taxlaw-11799	210	28	the	the	DET
taxlaw-11799	210	29	disputing	dispute	VERB
taxlaw-11799	210	30	parties	party	NOUN
taxlaw-11799	210	31	and	and	CCONJ
taxlaw-11799	210	32	allow	allow	VERB
taxlaw-11799	210	33	them	they	PRON
taxlaw-11799	210	34	to	to	PART
taxlaw-11799	210	35	submit	submit	VERB
taxlaw-11799	210	36	comments	comment	NOUN
taxlaw-11799	210	37	in	in	ADP
taxlaw-11799	210	38	a	a	DET
taxlaw-11799	210	39	time	time	NOUN
taxlaw-11799	210	40	limit	limit	NOUN
taxlaw-11799	210	41	set	set	VERB
taxlaw-11799	210	42	by	by	ADP
taxlaw-11799	210	43	the	the	DET
taxlaw-11799	210	44	centre.68	centre.68	NOUN
taxlaw-11799	210	45	mediators	mediator	NOUN
taxlaw-11799	210	46	are	be	AUX
taxlaw-11799	210	47	not	not	PART
taxlaw-11799	210	48	decision	decision	NOUN
taxlaw-11799	210	49	-	-	PUNCT
taxlaw-11799	210	50	makers	maker	NOUN
taxlaw-11799	210	51	;	;	PUNCT
taxlaw-11799	210	52	instead	instead	ADV
taxlaw-11799	210	53	,	,	PUNCT
taxlaw-11799	210	54	they	they	PRON
taxlaw-11799	210	55	facilitate	facilitate	VERB
taxlaw-11799	210	56	voluntary	voluntary	ADJ
taxlaw-11799	210	57	dispute	dispute	NOUN
taxlaw-11799	210	58	settlement	settlement	NOUN
taxlaw-11799	210	59	processes	process	NOUN
taxlaw-11799	210	60	and	and	CCONJ
taxlaw-11799	210	61	aim	aim	VERB
taxlaw-11799	210	62	to	to	PART
taxlaw-11799	210	63	reach	reach	VERB
taxlaw-11799	210	64	agreements	agreement	NOUN
taxlaw-11799	210	65	that	that	PRON
taxlaw-11799	210	66	satisfy	satisfy	VERB
taxlaw-11799	210	67	all	all	DET
taxlaw-11799	210	68	partiess	partiess	NOUN
taxlaw-11799	210	69	.	.	PUNCT
taxlaw-11799	211	1	additionally	additionally	ADV
taxlaw-11799	211	2	,	,	PUNCT
taxlaw-11799	211	3	mediation	mediation	NOUN
taxlaw-11799	211	4	stipulates	stipulate	VERB
taxlaw-11799	211	5	confidentiality	confidentiality	NOUN
taxlaw-11799	211	6	obligations	obligation	NOUN
taxlaw-11799	211	7	.	.	PUNCT
taxlaw-11799	212	1	69	69	NUM
taxlaw-11799	213	1	the	the	DET
taxlaw-11799	213	2	meetings	meeting	NOUN
taxlaw-11799	213	3	used	use	VERB
taxlaw-11799	213	4	in	in	ADP
taxlaw-11799	213	5	mediation	mediation	NOUN
taxlaw-11799	213	6	are	be	AUX
taxlaw-11799	213	7	private	private	ADJ
taxlaw-11799	213	8	and	and	CCONJ
taxlaw-11799	213	9	ex	ex	ADJ
taxlaw-11799	213	10	parte	parte	NOUN
taxlaw-11799	213	11	.	.	PUNCT
taxlaw-11799	214	1	70	70	NUM
taxlaw-11799	214	2	hearings	hearing	NOUN
taxlaw-11799	214	3	and	and	CCONJ
taxlaw-11799	214	4	communications	communication	NOUN
taxlaw-11799	214	5	are	be	AUX
taxlaw-11799	214	6	conducted	conduct	VERB
taxlaw-11799	214	7	privately	privately	ADV
taxlaw-11799	214	8	between	between	ADP
taxlaw-11799	214	9	the	the	DET
taxlaw-11799	214	10	mediator	mediator	NOUN
taxlaw-11799	214	11	and	and	CCONJ
taxlaw-11799	214	12	each	each	PRON
taxlaw-11799	214	13	disputing	dispute	VERB
taxlaw-11799	214	14	party	party	NOUN
taxlaw-11799	214	15	separately	separately	ADV
taxlaw-11799	214	16	,	,	PUNCT
taxlaw-11799	214	17	and	and	CCONJ
taxlaw-11799	214	18	different	different	ADJ
taxlaw-11799	214	19	opinions	opinion	NOUN
taxlaw-11799	214	20	can	can	AUX
taxlaw-11799	214	21	be	be	AUX
taxlaw-11799	214	22	heard	hear	VERB
taxlaw-11799	214	23	during	during	ADP
taxlaw-11799	214	24	the	the	DET
taxlaw-11799	214	25	process.71	process.71	NOUN
taxlaw-11799	214	26	private	private	ADJ
taxlaw-11799	214	27	communications	communication	NOUN
taxlaw-11799	214	28	between	between	ADP
taxlaw-11799	214	29	the	the	DET
taxlaw-11799	214	30	mediator	mediator	NOUN
taxlaw-11799	214	31	and	and	CCONJ
taxlaw-11799	214	32	parties	party	NOUN
taxlaw-11799	214	33	are	be	AUX
taxlaw-11799	214	34	standard	standard	ADJ
taxlaw-11799	214	35	in	in	ADP
taxlaw-11799	214	36	the	the	DET
taxlaw-11799	214	37	mediation	mediation	NOUN
taxlaw-11799	214	38	process	process	NOUN
taxlaw-11799	214	39	.	.	PUNCT
taxlaw-11799	215	1	without	without	ADP
taxlaw-11799	215	2	permission	permission	NOUN
taxlaw-11799	215	3	of	of	ADP
taxlaw-11799	215	4	the	the	DET
taxlaw-11799	215	5	party	party	NOUN
taxlaw-11799	215	6	,	,	PUNCT
taxlaw-11799	215	7	the	the	DET
taxlaw-11799	215	8	information	information	NOUN
taxlaw-11799	215	9	exchanged	exchange	VERB
taxlaw-11799	215	10	is	be	AUX
taxlaw-11799	215	11	confidential	confidential	ADJ
taxlaw-11799	215	12	and	and	CCONJ
taxlaw-11799	215	13	is	be	AUX
taxlaw-11799	215	14	not	not	PART
taxlaw-11799	215	15	disclosed	disclose	VERB
taxlaw-11799	215	16	to	to	ADP
taxlaw-11799	215	17	other	other	ADJ
taxlaw-11799	215	18	parties.72	parties.72	NOUN
taxlaw-11799	215	19	for	for	ADP
taxlaw-11799	215	20	example	example	NOUN
taxlaw-11799	215	21	,	,	PUNCT
taxlaw-11799	215	22	according	accord	VERB
taxlaw-11799	215	23	to	to	ADP
taxlaw-11799	215	24	scc	scc	NOUN
taxlaw-11799	215	25	mediation	mediation	NOUN
taxlaw-11799	215	26	rules	rule	NOUN
taxlaw-11799	215	27	,	,	PUNCT
taxlaw-11799	215	28	unless	unless	SCONJ
taxlaw-11799	215	29	disclosure	disclosure	NOUN
taxlaw-11799	215	30	is	be	AUX
taxlaw-11799	215	31	authorized	authorize	VERB
taxlaw-11799	215	32	by	by	ADP
taxlaw-11799	215	33	the	the	DET
taxlaw-11799	215	34	related	related	ADJ
taxlaw-11799	215	35	disputing	dispute	VERB
taxlaw-11799	215	36	party	party	NOUN
taxlaw-11799	215	37	,	,	PUNCT
taxlaw-11799	215	38	the	the	DET
taxlaw-11799	215	39	information	information	NOUN
taxlaw-11799	215	40	can	can	AUX
taxlaw-11799	215	41	not	not	PART
taxlaw-11799	215	42	be	be	AUX
taxlaw-11799	215	43	disclosed	disclose	VERB
taxlaw-11799	215	44	to	to	ADP
taxlaw-11799	215	45	other	other	ADJ
taxlaw-11799	215	46	parties	party	NOUN
taxlaw-11799	215	47	by	by	ADP
taxlaw-11799	215	48	the	the	DET
taxlaw-11799	215	49	mediator.73	mediator.73	NOUN
taxlaw-11799	215	50	with	with	ADP
taxlaw-11799	215	51	the	the	DET
taxlaw-11799	215	52	information	information	NOUN
taxlaw-11799	215	53	obtained	obtain	VERB
taxlaw-11799	215	54	from	from	ADP
taxlaw-11799	215	55	these	these	DET
taxlaw-11799	215	56	discussions	discussion	NOUN
taxlaw-11799	215	57	,	,	PUNCT
taxlaw-11799	215	58	the	the	DET
taxlaw-11799	215	59	mediator	mediator	NOUN
taxlaw-11799	215	60	can	can	AUX
taxlaw-11799	215	61	identify	identify	VERB
taxlaw-11799	215	62	the	the	DET
taxlaw-11799	215	63	main	main	ADJ
taxlaw-11799	215	64	disputes	dispute	NOUN
taxlaw-11799	215	65	.	.	PUNCT
taxlaw-11799	216	1	74	74	NUM
taxlaw-11799	216	2	the	the	DET
taxlaw-11799	216	3	information	information	NOUN
taxlaw-11799	216	4	is	be	AUX
taxlaw-11799	216	5	confidential	confidential	ADJ
taxlaw-11799	216	6	because	because	SCONJ
taxlaw-11799	216	7	the	the	DET
taxlaw-11799	216	8	information	information	NOUN
taxlaw-11799	216	9	may	may	AUX
taxlaw-11799	216	10	have	have	VERB
taxlaw-11799	216	11	a	a	DET
taxlaw-11799	216	12	negative	negative	ADJ
taxlaw-11799	216	13	effect	effect	NOUN
taxlaw-11799	216	14	on	on	ADP
taxlaw-11799	216	15	a	a	DET
taxlaw-11799	216	16	possible	possible	ADJ
taxlaw-11799	216	17	lawsuit	lawsuit	NOUN
taxlaw-11799	216	18	in	in	ADP
taxlaw-11799	216	19	the	the	DET
taxlaw-11799	216	20	future	future	NOUN
taxlaw-11799	216	21	.	.	PUNCT
taxlaw-11799	217	1	75	75	NUM
taxlaw-11799	217	2	65	65	NUM
taxlaw-11799	217	3	comprehensive	comprehensive	ADJ
taxlaw-11799	217	4	and	and	CCONJ
taxlaw-11799	217	5	progressive	progressive	ADJ
taxlaw-11799	217	6	agreement	agreement	NOUN
taxlaw-11799	217	7	for	for	ADP
taxlaw-11799	217	8	trans	trans	ADJ
taxlaw-11799	217	9	-	-	PROPN
taxlaw-11799	217	10	pacific	pacific	ADJ
taxlaw-11799	217	11	partnership	partnership	NOUN
taxlaw-11799	217	12	,	,	PUNCT
taxlaw-11799	217	13	art	art	NOUN
taxlaw-11799	217	14	.	.	PUNCT
taxlaw-11799	218	1	9.18	9.18	NUM
taxlaw-11799	218	2	,	,	PUNCT
taxlaw-11799	218	3	dec	dec	PROPN
taxlaw-11799	218	4	.	.	PROPN
taxlaw-11799	218	5	30	30	NUM
taxlaw-11799	218	6	,	,	PUNCT
taxlaw-11799	218	7	2018	2018	NUM
taxlaw-11799	218	8	,	,	PUNCT
taxlaw-11799	218	9	https://www.iilj.org/wp-content/uploads/2018/03/cptpp-consolidated.pdf	https://www.iilj.org/wp-content/uploads/2018/03/cptpp-consolidated.pdf	NOUN
taxlaw-11799	218	10	,	,	PUNCT
taxlaw-11799	218	11	[	[	X
taxlaw-11799	218	12	https://perma.cc/8fn4-ub4s	https://perma.cc/8fn4-ub4	NOUN
taxlaw-11799	218	13	]	]	X
taxlaw-11799	218	14	.	.	PUNCT
taxlaw-11799	219	1	66	66	NUM
taxlaw-11799	219	2	howard	howard	PROPN
taxlaw-11799	219	3	mann	mann	PROPN
taxlaw-11799	219	4	et	et	PROPN
taxlaw-11799	219	5	al	al	PROPN
taxlaw-11799	219	6	.	.	PROPN
taxlaw-11799	219	7	,	,	PUNCT
taxlaw-11799	219	8	iisd	iisd	PROPN
taxlaw-11799	219	9	model	model	PROPN
taxlaw-11799	219	10	international	international	ADJ
taxlaw-11799	219	11	agreement	agreement	NOUN
taxlaw-11799	219	12	on	on	ADP
taxlaw-11799	219	13	investment	investment	NOUN
taxlaw-11799	219	14	for	for	ADP
taxlaw-11799	219	15	sustainable	sustainable	ADJ
taxlaw-11799	219	16	development	development	NOUN
taxlaw-11799	219	17	(	(	PUNCT
taxlaw-11799	219	18	negotiator	negotiator	NOUN
taxlaw-11799	219	19	’s	’s	PART
taxlaw-11799	219	20	handbook	handbook	NOUN
taxlaw-11799	219	21	2d	2d	PROPN
taxlaw-11799	219	22	ed	ed	NOUN
taxlaw-11799	219	23	.	.	PROPN
taxlaw-11799	219	24	2005	2005	NUM
taxlaw-11799	219	25	)	)	PUNCT
taxlaw-11799	219	26	.	.	PUNCT
taxlaw-11799	220	1	67	67	NUM
taxlaw-11799	220	2	carol	carol	PROPN
taxlaw-11799	220	3	a.	a.	PROPN
taxlaw-11799	220	4	ludington	ludington	PROPN
taxlaw-11799	220	5	,	,	PUNCT
taxlaw-11799	220	6	med	med	PROPN
taxlaw-11799	220	7	-	-	PUNCT
taxlaw-11799	220	8	arb	arb	NOUN
taxlaw-11799	220	9	:	:	PUNCT
taxlaw-11799	220	10	if	if	SCONJ
taxlaw-11799	220	11	the	the	DET
taxlaw-11799	220	12	parties	party	NOUN
taxlaw-11799	220	13	agree	agree	VERB
taxlaw-11799	220	14	,	,	PUNCT
taxlaw-11799	220	15	5	5	NUM
taxlaw-11799	220	16	y.b	y.b	PROPN
taxlaw-11799	220	17	.	.	PROPN
taxlaw-11799	221	1	on	on	ADP
taxlaw-11799	221	2	int’l	int’l	NUM
taxlaw-11799	221	3	arb	arb	PROPN
taxlaw-11799	221	4	.	.	PROPN
taxlaw-11799	221	5	317	317	NUM
taxlaw-11799	221	6	(	(	PUNCT
taxlaw-11799	221	7	2017	2017	NUM
taxlaw-11799	221	8	)	)	PUNCT
taxlaw-11799	221	9	.	.	PUNCT
taxlaw-11799	222	1	68	68	NUM
taxlaw-11799	222	2	mediation	mediation	NOUN
taxlaw-11799	222	3	rules	rule	NOUN
taxlaw-11799	222	4	of	of	ADP
taxlaw-11799	222	5	the	the	DET
taxlaw-11799	222	6	international	international	ADJ
taxlaw-11799	222	7	chamber	chamber	PROPN
taxlaw-11799	222	8	of	of	ADP
taxlaw-11799	222	9	commerce	commerce	PROPN
taxlaw-11799	222	10	2014	2014	NUM
taxlaw-11799	222	11	,	,	PUNCT
taxlaw-11799	222	12	art	art	NOUN
taxlaw-11799	222	13	.	.	PUNCT
taxlaw-11799	223	1	5	5	NUM
taxlaw-11799	223	2	(	(	PUNCT
taxlaw-11799	223	3	3	3	NUM
taxlaw-11799	223	4	)	)	PUNCT
taxlaw-11799	223	5	,	,	PUNCT
taxlaw-11799	224	1	https://iccwbo.org/dispute-resolution/dispute-resolution-services/adr/mediation/mediation-rules/	https://iccwbo.org/dispute-resolution/dispute-resolution-services/adr/mediation/mediation-rules/	X
taxlaw-11799	224	2	,	,	PUNCT
taxlaw-11799	224	3	[	[	X
taxlaw-11799	224	4	https://perma.cc/wuf5-uh2u	https://perma.cc/wuf5-uh2u	PROPN
taxlaw-11799	224	5	]	]	PUNCT
taxlaw-11799	224	6	.	.	PUNCT
taxlaw-11799	225	1	69	69	NUM
taxlaw-11799	225	2	see	see	VERB
taxlaw-11799	225	3	ludington	ludington	PROPN
taxlaw-11799	225	4	,	,	PUNCT
taxlaw-11799	225	5	supra	supra	PROPN
taxlaw-11799	225	6	note	note	PROPN
taxlaw-11799	225	7	67	67	NUM
taxlaw-11799	225	8	,	,	PUNCT
taxlaw-11799	225	9	at	at	ADP
taxlaw-11799	225	10	318	318	NUM
taxlaw-11799	225	11	.	.	PUNCT
taxlaw-11799	225	12	70	70	NUM
taxlaw-11799	225	13	kristen	kristen	PROPN
taxlaw-11799	225	14	m.	m.	NOUN
taxlaw-11799	225	15	blankley	blankley	PROPN
taxlaw-11799	225	16	,	,	PUNCT
taxlaw-11799	225	17	keeping	keep	VERB
taxlaw-11799	225	18	a	a	DET
taxlaw-11799	225	19	secret	secret	NOUN
taxlaw-11799	225	20	from	from	ADP
taxlaw-11799	225	21	yourself	yourself	PRON
taxlaw-11799	225	22	?	?	PUNCT
taxlaw-11799	226	1	confidentiality	confidentiality	NOUN
taxlaw-11799	226	2	when	when	SCONJ
taxlaw-11799	226	3	the	the	DET
taxlaw-11799	226	4	same	same	ADJ
taxlaw-11799	226	5	neutral	neutral	ADJ
taxlaw-11799	226	6	serves	serve	VERB
taxlaw-11799	226	7	both	both	PRON
taxlaw-11799	226	8	as	as	ADP
taxlaw-11799	226	9	mediator	mediator	NOUN
taxlaw-11799	226	10	and	and	CCONJ
taxlaw-11799	226	11	as	as	ADP
taxlaw-11799	226	12	arbitrator	arbitrator	NOUN
taxlaw-11799	226	13	in	in	ADP
taxlaw-11799	226	14	the	the	DET
taxlaw-11799	226	15	same	same	ADJ
taxlaw-11799	226	16	case	case	NOUN
taxlaw-11799	226	17	,	,	PUNCT
taxlaw-11799	226	18	63	63	NUM
taxlaw-11799	226	19	baylor	baylor	PROPN
taxlaw-11799	226	20	l.	l.	PROPN
taxlaw-11799	226	21	rev	rev	PROPN
taxlaw-11799	226	22	.	.	PROPN
taxlaw-11799	226	23	317	317	NUM
taxlaw-11799	226	24	,	,	PUNCT
taxlaw-11799	226	25	334	334	NUM
taxlaw-11799	226	26	(	(	PUNCT
taxlaw-11799	226	27	2011	2011	NUM
taxlaw-11799	226	28	)	)	PUNCT
taxlaw-11799	226	29	.	.	PUNCT
taxlaw-11799	227	1	71	71	NUM
taxlaw-11799	228	1	i	i	PRON
taxlaw-11799	228	2	d.	d.	PROPN
taxlaw-11799	228	3	72	72	NUM
taxlaw-11799	228	4	johnathan	johnathan	PROPN
taxlaw-11799	228	5	rickman	rickman	PROPN
taxlaw-11799	228	6	,	,	PUNCT
taxlaw-11799	228	7	aba	aba	PROPN
taxlaw-11799	228	8	tax	tax	NOUN
taxlaw-11799	228	9	section	section	NOUN
taxlaw-11799	228	10	meeting	meeting	NOUN
taxlaw-11799	228	11	:	:	PUNCT
taxlaw-11799	228	12	confidentiality	confidentiality	NOUN
taxlaw-11799	228	13	preserved	preserve	VERB
taxlaw-11799	228	14	in	in	ADP
taxlaw-11799	228	15	the	the	DET
taxlaw-11799	228	16	dispute	dispute	NOUN
taxlaw-11799	228	17	resolution	resolution	NOUN
taxlaw-11799	228	18	process	process	NOUN
taxlaw-11799	228	19	,	,	PUNCT
taxlaw-11799	228	20	103	103	NUM
taxlaw-11799	228	21	tax	tax	NOUN
taxlaw-11799	228	22	notes	note	NOUN
taxlaw-11799	228	23	fed	feed	VERB
taxlaw-11799	228	24	.	.	PUNCT
taxlaw-11799	229	1	822	822	NUM
taxlaw-11799	229	2	(	(	PUNCT
taxlaw-11799	229	3	2004	2004	NUM
taxlaw-11799	229	4	)	)	PUNCT
taxlaw-11799	229	5	.	.	PUNCT
taxlaw-11799	230	1	73	73	NUM
taxlaw-11799	230	2	mediation	mediation	NOUN
taxlaw-11799	230	3	rules	rule	NOUN
taxlaw-11799	230	4	of	of	ADP
taxlaw-11799	230	5	the	the	DET
taxlaw-11799	230	6	arbitration	arbitration	NOUN
taxlaw-11799	230	7	institute	institute	NOUN
taxlaw-11799	230	8	of	of	ADP
taxlaw-11799	230	9	the	the	DET
taxlaw-11799	230	10	stockholm	stockholm	PROPN
taxlaw-11799	230	11	chamber	chamber	PROPN
taxlaw-11799	230	12	of	of	ADP
taxlaw-11799	230	13	commerce	commerce	PROPN
taxlaw-11799	230	14	2014	2014	NUM
taxlaw-11799	230	15	,	,	PUNCT
taxlaw-11799	230	16	art	art	NOUN
taxlaw-11799	230	17	.	.	PUNCT
taxlaw-11799	231	1	3(2	3(2	NUM
taxlaw-11799	231	2	)	)	PUNCT
taxlaw-11799	231	3	.	.	PUNCT
taxlaw-11799	232	1	74	74	NUM
taxlaw-11799	232	2	hyung	hyung	PROPN
taxlaw-11799	232	3	kyun	kyun	NOUN
taxlaw-11799	232	4	kwon	kwon	PROPN
taxlaw-11799	232	5	,	,	PUNCT
taxlaw-11799	232	6	med	med	ADJ
taxlaw-11799	232	7	-	-	PUNCT
taxlaw-11799	232	8	arb	arb	NOUN
taxlaw-11799	232	9	adoption	adoption	NOUN
taxlaw-11799	232	10	in	in	ADP
taxlaw-11799	232	11	securities	security	NOUN
taxlaw-11799	232	12	law	law	NOUN
taxlaw-11799	232	13	disputes	dispute	NOUN
taxlaw-11799	232	14	:	:	PUNCT
taxlaw-11799	232	15	advantages	advantage	NOUN
taxlaw-11799	232	16	and	and	CCONJ
taxlaw-11799	232	17	costs	cost	NOUN
taxlaw-11799	232	18	,	,	PUNCT
taxlaw-11799	232	19	2	2	NUM
taxlaw-11799	232	20	concordia	concordia	PROPN
taxlaw-11799	232	21	law	law	NOUN
taxlaw-11799	232	22	rev	rev	VERB
taxlaw-11799	232	23	.	.	PROPN
taxlaw-11799	233	1	53	53	NUM
taxlaw-11799	233	2	(	(	PUNCT
taxlaw-11799	233	3	2017	2017	NUM
taxlaw-11799	233	4	)	)	PUNCT
taxlaw-11799	233	5	.	.	PUNCT
taxlaw-11799	234	1	75	75	NUM
taxlaw-11799	235	1	i	i	PRON
taxlaw-11799	235	2	d.	d.	PROPN
taxlaw-11799	235	3	42	42	NUM
taxlaw-11799	235	4	columbia	columbia	PROPN
taxlaw-11799	235	5	journal	journal	PROPN
taxlaw-11799	235	6	of	of	ADP
taxlaw-11799	235	7	tax	tax	NOUN
taxlaw-11799	235	8	law	law	NOUN
taxlaw-11799	236	1	[	[	X
taxlaw-11799	236	2	vol	vol	NOUN
taxlaw-11799	236	3	14:1	14:1	NUM
taxlaw-11799	236	4	compared	compare	VERB
taxlaw-11799	236	5	with	with	ADP
taxlaw-11799	236	6	the	the	DET
taxlaw-11799	236	7	trial	trial	NOUN
taxlaw-11799	236	8	process	process	NOUN
taxlaw-11799	236	9	,	,	PUNCT
taxlaw-11799	236	10	mediation	mediation	NOUN
taxlaw-11799	236	11	provides	provide	VERB
taxlaw-11799	236	12	(	(	PUNCT
taxlaw-11799	236	13	1	1	NUM
taxlaw-11799	236	14	)	)	PUNCT
taxlaw-11799	236	15	a	a	DET
taxlaw-11799	236	16	cheaper	cheap	ADJ
taxlaw-11799	236	17	alternative	alternative	NOUN
taxlaw-11799	236	18	,	,	PUNCT
taxlaw-11799	236	19	76	76	NUM
taxlaw-11799	236	20	(	(	PUNCT
taxlaw-11799	236	21	2	2	NUM
taxlaw-11799	236	22	)	)	PUNCT
taxlaw-11799	236	23	more	more	ADV
taxlaw-11799	236	24	flexible	flexible	ADJ
taxlaw-11799	236	25	remedies	remedy	NOUN
taxlaw-11799	236	26	,	,	PUNCT
taxlaw-11799	236	27	(	(	PUNCT
taxlaw-11799	236	28	3	3	X
taxlaw-11799	236	29	)	)	PUNCT
taxlaw-11799	236	30	a	a	DET
taxlaw-11799	236	31	speedier	speedy	ADJ
taxlaw-11799	236	32	procedure,77	procedure,77	NOUN
taxlaw-11799	236	33	(	(	PUNCT
taxlaw-11799	236	34	4	4	X
taxlaw-11799	236	35	)	)	PUNCT
taxlaw-11799	236	36	an	an	DET
taxlaw-11799	236	37	informal	informal	ADJ
taxlaw-11799	236	38	platform	platform	NOUN
taxlaw-11799	236	39	for	for	ADP
taxlaw-11799	236	40	participants	participant	NOUN
taxlaw-11799	236	41	to	to	PART
taxlaw-11799	236	42	describe	describe	VERB
taxlaw-11799	236	43	their	their	PRON
taxlaw-11799	236	44	concerns	concern	NOUN
taxlaw-11799	236	45	freely,78	freely,78	ADJ
taxlaw-11799	236	46	and	and	CCONJ
taxlaw-11799	236	47	(	(	PUNCT
taxlaw-11799	236	48	5	5	NUM
taxlaw-11799	236	49	)	)	PUNCT
taxlaw-11799	236	50	an	an	DET
taxlaw-11799	236	51	agreed	agree	VERB
taxlaw-11799	236	52	dispute	dispute	NOUN
taxlaw-11799	236	53	resolution	resolution	NOUN
taxlaw-11799	236	54	mechanism	mechanism	NOUN
taxlaw-11799	236	55	by	by	ADP
taxlaw-11799	236	56	all	all	DET
taxlaw-11799	236	57	participants.79	participants.79	NOUN
taxlaw-11799	236	58	parties	party	NOUN
taxlaw-11799	236	59	can	can	AUX
taxlaw-11799	236	60	control	control	VERB
taxlaw-11799	236	61	both	both	DET
taxlaw-11799	236	62	the	the	DET
taxlaw-11799	236	63	mediation	mediation	NOUN
taxlaw-11799	236	64	procedure	procedure	NOUN
taxlaw-11799	236	65	and	and	CCONJ
taxlaw-11799	236	66	the	the	DET
taxlaw-11799	236	67	agreement	agreement	NOUN
taxlaw-11799	236	68	.	.	PUNCT
taxlaw-11799	237	1	80	80	NUM
taxlaw-11799	237	2	during	during	ADP
taxlaw-11799	237	3	the	the	DET
taxlaw-11799	237	4	mediation	mediation	NOUN
taxlaw-11799	237	5	procedure	procedure	NOUN
taxlaw-11799	237	6	,	,	PUNCT
taxlaw-11799	237	7	besides	besides	SCONJ
taxlaw-11799	237	8	the	the	DET
taxlaw-11799	237	9	dispute	dispute	NOUN
taxlaw-11799	237	10	itself	itself	PRON
taxlaw-11799	237	11	,	,	PUNCT
taxlaw-11799	237	12	communications	communication	NOUN
taxlaw-11799	237	13	and	and	CCONJ
taxlaw-11799	237	14	relationships	relationship	NOUN
taxlaw-11799	237	15	may	may	AUX
taxlaw-11799	237	16	also	also	ADV
taxlaw-11799	237	17	be	be	AUX
taxlaw-11799	237	18	discussed.81	discussed.81	PROPN
taxlaw-11799	237	19	a	a	DET
taxlaw-11799	237	20	more	more	ADV
taxlaw-11799	237	21	creative	creative	ADJ
taxlaw-11799	237	22	,	,	PUNCT
taxlaw-11799	237	23	durable	durable	ADJ
taxlaw-11799	237	24	solution	solution	NOUN
taxlaw-11799	237	25	can	can	AUX
taxlaw-11799	237	26	be	be	AUX
taxlaw-11799	237	27	reached	reach	VERB
taxlaw-11799	237	28	after	after	ADP
taxlaw-11799	237	29	the	the	DET
taxlaw-11799	237	30	mediation	mediation	NOUN
taxlaw-11799	237	31	procedure	procedure	NOUN
taxlaw-11799	237	32	.	.	PUNCT
taxlaw-11799	238	1	82	82	NUM
taxlaw-11799	238	2	mediation	mediation	NOUN
taxlaw-11799	238	3	has	have	VERB
taxlaw-11799	238	4	a	a	DET
taxlaw-11799	238	5	principle	principle	NOUN
taxlaw-11799	238	6	of	of	ADP
taxlaw-11799	238	7	selfdetermination	selfdetermination	NOUN
taxlaw-11799	238	8	,	,	PUNCT
taxlaw-11799	238	9	which	which	PRON
taxlaw-11799	238	10	includes	include	VERB
taxlaw-11799	238	11	procedural	procedural	ADJ
taxlaw-11799	238	12	self	self	NOUN
taxlaw-11799	238	13	-	-	PUNCT
taxlaw-11799	238	14	determination	determination	NOUN
taxlaw-11799	238	15	and	and	CCONJ
taxlaw-11799	238	16	substantive	substantive	ADJ
taxlaw-11799	238	17	selfdetermination	selfdetermination	NOUN
taxlaw-11799	238	18	.	.	PUNCT
taxlaw-11799	239	1	procedural	procedural	ADJ
taxlaw-11799	239	2	self	self	NOUN
taxlaw-11799	239	3	-	-	PUNCT
taxlaw-11799	239	4	determination	determination	NOUN
taxlaw-11799	239	5	includes	include	VERB
taxlaw-11799	239	6	the	the	DET
taxlaw-11799	239	7	selection	selection	NOUN
taxlaw-11799	239	8	of	of	ADP
taxlaw-11799	239	9	mediators	mediator	NOUN
taxlaw-11799	239	10	and	and	CCONJ
taxlaw-11799	239	11	conditions	condition	NOUN
taxlaw-11799	239	12	incorporated	incorporate	VERB
taxlaw-11799	239	13	in	in	ADP
taxlaw-11799	239	14	the	the	DET
taxlaw-11799	239	15	mediation	mediation	NOUN
taxlaw-11799	239	16	agreement	agreement	NOUN
taxlaw-11799	239	17	.	.	PUNCT
taxlaw-11799	240	1	83	83	NUM
taxlaw-11799	240	2	substantive	substantive	ADJ
taxlaw-11799	240	3	selfdetermination	selfdetermination	NOUN
taxlaw-11799	240	4	indicates	indicate	VERB
taxlaw-11799	240	5	that	that	SCONJ
taxlaw-11799	240	6	the	the	DET
taxlaw-11799	240	7	disputing	dispute	VERB
taxlaw-11799	240	8	parties	party	NOUN
taxlaw-11799	240	9	control	control	VERB
taxlaw-11799	240	10	the	the	DET
taxlaw-11799	240	11	dispute	dispute	NOUN
taxlaw-11799	240	12	resolution	resolution	NOUN
taxlaw-11799	240	13	process	process	NOUN
taxlaw-11799	240	14	,	,	PUNCT
taxlaw-11799	240	15	and	and	CCONJ
taxlaw-11799	240	16	with	with	ADP
taxlaw-11799	240	17	some	some	DET
taxlaw-11799	240	18	guidance	guidance	NOUN
taxlaw-11799	240	19	from	from	ADP
taxlaw-11799	240	20	the	the	DET
taxlaw-11799	240	21	mediators	mediator	NOUN
taxlaw-11799	240	22	they	they	PRON
taxlaw-11799	240	23	can	can	AUX
taxlaw-11799	240	24	find	find	VERB
taxlaw-11799	240	25	the	the	DET
taxlaw-11799	240	26	best	good	ADJ
taxlaw-11799	240	27	solution.84	solution.84	NOUN
taxlaw-11799	240	28	considering	consider	VERB
taxlaw-11799	240	29	cost,85	cost,85	NOUN
taxlaw-11799	240	30	speed,86	speed,86	NOUN
taxlaw-11799	240	31	confidentiality	confidentiality	NOUN
taxlaw-11799	240	32	,	,	PUNCT
taxlaw-11799	240	33	and	and	CCONJ
taxlaw-11799	240	34	satisfaction	satisfaction	NOUN
taxlaw-11799	240	35	,	,	PUNCT
taxlaw-11799	240	36	mediation	mediation	NOUN
taxlaw-11799	240	37	is	be	AUX
taxlaw-11799	240	38	more	more	ADV
taxlaw-11799	240	39	favorable	favorable	ADJ
taxlaw-11799	240	40	to	to	ADP
taxlaw-11799	240	41	disputing	dispute	VERB
taxlaw-11799	240	42	parties	party	NOUN
taxlaw-11799	240	43	.	.	PUNCT
taxlaw-11799	241	1	for	for	ADP
taxlaw-11799	241	2	example	example	NOUN
taxlaw-11799	241	3	,	,	PUNCT
taxlaw-11799	241	4	mediation	mediation	NOUN
taxlaw-11799	241	5	is	be	AUX
taxlaw-11799	241	6	attracting	attract	VERB
taxlaw-11799	241	7	more	more	ADJ
taxlaw-11799	241	8	businesses	business	NOUN
taxlaw-11799	241	9	as	as	ADP
taxlaw-11799	241	10	an	an	DET
taxlaw-11799	241	11	alternative	alternative	NOUN
taxlaw-11799	241	12	to	to	PART
taxlaw-11799	241	13	arbitration.87	arbitration.87	VERB
taxlaw-11799	241	14	although	although	SCONJ
taxlaw-11799	241	15	arbitration	arbitration	NOUN
taxlaw-11799	241	16	has	have	VERB
taxlaw-11799	241	17	a	a	DET
taxlaw-11799	241	18	dominating	dominating	NOUN
taxlaw-11799	241	19	position	position	NOUN
taxlaw-11799	241	20	,	,	PUNCT
taxlaw-11799	241	21	mediation	mediation	NOUN
taxlaw-11799	241	22	is	be	AUX
taxlaw-11799	241	23	gaining	gain	VERB
taxlaw-11799	241	24	attention	attention	NOUN
taxlaw-11799	241	25	from	from	ADP
taxlaw-11799	241	26	businesspeople	businesspeople	NOUN
taxlaw-11799	241	27	,	,	PUNCT
taxlaw-11799	241	28	lawyers	lawyer	NOUN
taxlaw-11799	241	29	,	,	PUNCT
taxlaw-11799	241	30	judges	judge	NOUN
taxlaw-11799	241	31	,	,	PUNCT
taxlaw-11799	241	32	and	and	CCONJ
taxlaw-11799	241	33	governments88	governments88	NOUN
taxlaw-11799	241	34	because	because	SCONJ
taxlaw-11799	241	35	parties	party	NOUN
taxlaw-11799	241	36	seek	seek	VERB
taxlaw-11799	241	37	an	an	DET
taxlaw-11799	241	38	effective	effective	ADJ
taxlaw-11799	241	39	,	,	PUNCT
taxlaw-11799	241	40	inexpensive	inexpensive	ADJ
taxlaw-11799	241	41	,	,	PUNCT
taxlaw-11799	241	42	and	and	CCONJ
taxlaw-11799	241	43	friendly	friendly	ADJ
taxlaw-11799	241	44	dispute	dispute	NOUN
taxlaw-11799	241	45	resolution	resolution	NOUN
taxlaw-11799	241	46	mechanism	mechanism	NOUN
taxlaw-11799	241	47	to	to	PART
taxlaw-11799	241	48	maintain	maintain	VERB
taxlaw-11799	241	49	their	their	PRON
taxlaw-11799	241	50	business	business	NOUN
taxlaw-11799	241	51	relationships.89	relationships.89	NOUN
taxlaw-11799	241	52	the	the	DET
taxlaw-11799	241	53	international	international	PROPN
taxlaw-11799	241	54	chamber	chamber	PROPN
taxlaw-11799	241	55	of	of	ADP
taxlaw-11799	241	56	commerce	commerce	PROPN
taxlaw-11799	241	57	(	(	PUNCT
taxlaw-11799	241	58	icc	icc	PROPN
taxlaw-11799	241	59	)	)	PUNCT
taxlaw-11799	241	60	,	,	PUNCT
taxlaw-11799	241	61	which	which	PRON
taxlaw-11799	241	62	is	be	AUX
taxlaw-11799	241	63	a	a	DET
taxlaw-11799	241	64	significant	significant	ADJ
taxlaw-11799	241	65	arbitration	arbitration	NOUN
taxlaw-11799	241	66	supplier	supplier	NOUN
taxlaw-11799	241	67	,	,	PUNCT
taxlaw-11799	241	68	prefers	prefer	VERB
taxlaw-11799	241	69	76	76	NUM
taxlaw-11799	241	70	rudolph	rudolph	PROPN
taxlaw-11799	241	71	j.	j.	PROPN
taxlaw-11799	241	72	gerber	gerber	PROPN
taxlaw-11799	241	73	,	,	PUNCT
taxlaw-11799	241	74	recommendation	recommendation	NOUN
taxlaw-11799	241	75	on	on	ADP
taxlaw-11799	241	76	domestic	domestic	ADJ
taxlaw-11799	241	77	relations	relation	NOUN
taxlaw-11799	241	78	reform	reform	NOUN
taxlaw-11799	241	79	,	,	PUNCT
taxlaw-11799	241	80	32	32	NUM
taxlaw-11799	241	81	ariz	ariz	NOUN
taxlaw-11799	241	82	.	.	PUNCT
taxlaw-11799	242	1	l.	l.	PROPN
taxlaw-11799	242	2	rev	rev	PROPN
taxlaw-11799	242	3	.	.	PROPN
taxlaw-11799	242	4	9	9	NUM
taxlaw-11799	242	5	,	,	PUNCT
taxlaw-11799	242	6	16	16	NUM
taxlaw-11799	242	7	(	(	PUNCT
taxlaw-11799	242	8	1990	1990	NUM
taxlaw-11799	242	9	)	)	PUNCT
taxlaw-11799	242	10	.	.	PUNCT
taxlaw-11799	243	1	77	77	NUM
taxlaw-11799	243	2	stephen	stephen	PROPN
taxlaw-11799	243	3	b.	b.	PROPN
taxlaw-11799	243	4	goldberg	goldberg	PROPN
taxlaw-11799	243	5	,	,	PUNCT
taxlaw-11799	243	6	the	the	DET
taxlaw-11799	243	7	mediation	mediation	NOUN
taxlaw-11799	243	8	of	of	ADP
taxlaw-11799	243	9	grievances	grievance	NOUN
taxlaw-11799	243	10	under	under	ADP
taxlaw-11799	243	11	a	a	DET
taxlaw-11799	243	12	collective	collective	ADJ
taxlaw-11799	243	13	bargaining	bargaining	NOUN
taxlaw-11799	243	14	contract	contract	NOUN
taxlaw-11799	243	15	:	:	PUNCT
taxlaw-11799	243	16	an	an	DET
taxlaw-11799	243	17	alternative	alternative	NOUN
taxlaw-11799	243	18	to	to	ADP
taxlaw-11799	243	19	arbitration	arbitration	NOUN
taxlaw-11799	243	20	,	,	PUNCT
taxlaw-11799	243	21	77	77	NUM
taxlaw-11799	243	22	nw	nw	NOUN
taxlaw-11799	243	23	.	.	PUNCT
taxlaw-11799	243	24	u	u	PROPN
taxlaw-11799	243	25	l.	l.	PROPN
taxlaw-11799	243	26	rev	rev	PROPN
taxlaw-11799	243	27	.	.	PROPN
taxlaw-11799	243	28	270	270	NUM
taxlaw-11799	243	29	,	,	PUNCT
taxlaw-11799	243	30	290	290	NUM
taxlaw-11799	243	31	(	(	PUNCT
taxlaw-11799	243	32	1982	1982	NUM
taxlaw-11799	243	33	)	)	PUNCT
taxlaw-11799	243	34	.	.	PUNCT
taxlaw-11799	244	1	78	78	NUM
taxlaw-11799	244	2	see	see	VERB
taxlaw-11799	244	3	gerber	gerber	NOUN
taxlaw-11799	244	4	,	,	PUNCT
taxlaw-11799	244	5	supra	supra	PROPN
taxlaw-11799	244	6	note	note	NOUN
taxlaw-11799	244	7	76	76	NUM
taxlaw-11799	244	8	.	.	PUNCT
taxlaw-11799	245	1	79	79	NUM
taxlaw-11799	245	2	karen	karen	PROPN
taxlaw-11799	245	3	l.	l.	PROPN
taxlaw-11799	245	4	henry	henry	PROPN
taxlaw-11799	245	5	,	,	PUNCT
taxlaw-11799	245	6	med	med	PROPN
taxlaw-11799	245	7	-	-	PUNCT
taxlaw-11799	245	8	arb	arb	NOUN
taxlaw-11799	245	9	:	:	PUNCT
taxlaw-11799	245	10	an	an	DET
taxlaw-11799	245	11	alternative	alternative	NOUN
taxlaw-11799	245	12	to	to	ADP
taxlaw-11799	245	13	interest	interest	NOUN
taxlaw-11799	245	14	arbitration	arbitration	NOUN
taxlaw-11799	245	15	in	in	ADP
taxlaw-11799	245	16	the	the	DET
taxlaw-11799	245	17	resolution	resolution	NOUN
taxlaw-11799	245	18	of	of	ADP
taxlaw-11799	245	19	contract	contract	NOUN
taxlaw-11799	245	20	negotiation	negotiation	NOUN
taxlaw-11799	245	21	disputes	dispute	NOUN
taxlaw-11799	245	22	,	,	PUNCT
taxlaw-11799	245	23	3	3	NUM
taxlaw-11799	245	24	ohio	ohio	PROPN
taxlaw-11799	245	25	st	st	PROPN
taxlaw-11799	245	26	.	.	PROPN
taxlaw-11799	245	27	j.	j.	PROPN
taxlaw-11799	245	28	on	on	ADP
taxlaw-11799	245	29	disp	disp	PROPN
taxlaw-11799	245	30	.	.	PUNCT
taxlaw-11799	246	1	resol	resol	PROPN
taxlaw-11799	246	2	.	.	PUNCT
taxlaw-11799	247	1	385	385	NUM
taxlaw-11799	247	2	(	(	PUNCT
taxlaw-11799	247	3	1988	1988	NUM
taxlaw-11799	247	4	)	)	PUNCT
taxlaw-11799	247	5	.	.	PUNCT
taxlaw-11799	248	1	80	80	NUM
taxlaw-11799	248	2	debra	debra	PROPN
taxlaw-11799	248	3	l.	l.	PROPN
taxlaw-11799	248	4	shapiro	shapiro	PROPN
taxlaw-11799	248	5	&	&	CCONJ
taxlaw-11799	248	6	jeanne	jeanne	PROPN
taxlaw-11799	248	7	m.	m.	PROPN
taxlaw-11799	248	8	brett	brett	PROPN
taxlaw-11799	248	9	,	,	PUNCT
taxlaw-11799	248	10	comparing	compare	VERB
taxlaw-11799	248	11	three	three	NUM
taxlaw-11799	248	12	processes	process	NOUN
taxlaw-11799	248	13	underlying	underlying	ADJ
taxlaw-11799	248	14	judgments	judgment	NOUN
taxlaw-11799	248	15	of	of	ADP
taxlaw-11799	248	16	procedural	procedural	ADJ
taxlaw-11799	248	17	justice	justice	NOUN
taxlaw-11799	248	18	:	:	PUNCT
taxlaw-11799	248	19	a	a	DET
taxlaw-11799	248	20	field	field	NOUN
taxlaw-11799	248	21	study	study	NOUN
taxlaw-11799	248	22	of	of	ADP
taxlaw-11799	248	23	mediation	mediation	NOUN
taxlaw-11799	248	24	&	&	CCONJ
taxlaw-11799	248	25	arbitration	arbitration	NOUN
taxlaw-11799	248	26	,	,	PUNCT
taxlaw-11799	248	27	65	65	NUM
taxlaw-11799	248	28	j.	j.	NOUN
taxlaw-11799	248	29	of	of	ADP
taxlaw-11799	248	30	personality	personality	NOUN
taxlaw-11799	248	31	and	and	CCONJ
taxlaw-11799	248	32	soc	soc	NOUN
taxlaw-11799	248	33	.	.	PUNCT
taxlaw-11799	248	34	psych	psych	PROPN
taxlaw-11799	248	35	.	.	PUNCT
taxlaw-11799	249	1	1167	1167	NUM
taxlaw-11799	249	2	,	,	PUNCT
taxlaw-11799	249	3	1170	1170	NUM
taxlaw-11799	249	4	(	(	PUNCT
taxlaw-11799	249	5	1993	1993	NUM
taxlaw-11799	249	6	)	)	PUNCT
taxlaw-11799	249	7	.	.	PUNCT
taxlaw-11799	250	1	81	81	NUM
taxlaw-11799	250	2	robert	robert	PROPN
taxlaw-11799	250	3	a.	a.	PROPN
taxlaw-11799	250	4	baruch	baruch	PROPN
taxlaw-11799	250	5	bush	bush	PROPN
taxlaw-11799	250	6	&	&	CCONJ
taxlaw-11799	250	7	joseph	joseph	PROPN
taxlaw-11799	250	8	p.	p.	PROPN
taxlaw-11799	250	9	folger	folger	PROPN
taxlaw-11799	250	10	,	,	PUNCT
taxlaw-11799	250	11	the	the	DET
taxlaw-11799	250	12	promise	promise	NOUN
taxlaw-11799	250	13	of	of	ADP
taxlaw-11799	250	14	mediation	mediation	NOUN
taxlaw-11799	250	15	:	:	PUNCT
taxlaw-11799	250	16	the	the	DET
taxlaw-11799	250	17	transformative	transformative	ADJ
taxlaw-11799	250	18	approach	approach	NOUN
taxlaw-11799	250	19	to	to	ADP
taxlaw-11799	250	20	conflict	conflict	NOUN
taxlaw-11799	250	21	23	23	NUM
taxlaw-11799	250	22	-	-	SYM
taxlaw-11799	250	23	24	24	NUM
taxlaw-11799	250	24	(	(	PUNCT
taxlaw-11799	250	25	john	john	PROPN
taxlaw-11799	250	26	wiley	wiley	PROPN
taxlaw-11799	250	27	&	&	CCONJ
taxlaw-11799	250	28	sons	sons	PROPN
taxlaw-11799	250	29	eds	eds	PROPN
taxlaw-11799	250	30	.	.	PROPN
taxlaw-11799	250	31	,	,	PUNCT
taxlaw-11799	250	32	2004	2004	NUM
taxlaw-11799	250	33	)	)	PUNCT
taxlaw-11799	250	34	.	.	PUNCT
taxlaw-11799	251	1	82	82	NUM
taxlaw-11799	252	1	howard	howard	PROPN
taxlaw-11799	252	2	j.	j.	PROPN
taxlaw-11799	252	3	aibel	aibel	PROPN
taxlaw-11799	252	4	,	,	PUNCT
taxlaw-11799	252	5	mediation	mediation	NOUN
taxlaw-11799	252	6	works	work	NOUN
taxlaw-11799	252	7	:	:	PUNCT
taxlaw-11799	252	8	opting	opt	VERB
taxlaw-11799	252	9	for	for	ADP
taxlaw-11799	252	10	interest	interest	NOUN
taxlaw-11799	252	11	-	-	PUNCT
taxlaw-11799	252	12	based	base	VERB
taxlaw-11799	252	13	solutions	solution	NOUN
taxlaw-11799	252	14	to	to	ADP
taxlaw-11799	252	15	a	a	DET
taxlaw-11799	252	16	range	range	NOUN
taxlaw-11799	252	17	of	of	ADP
taxlaw-11799	252	18	business	business	NOUN
taxlaw-11799	252	19	needs	need	NOUN
taxlaw-11799	252	20	,	,	PUNCT
taxlaw-11799	252	21	51	51	NUM
taxlaw-11799	252	22	disp	disp	NOUN
taxlaw-11799	252	23	.	.	PUNCT
taxlaw-11799	253	1	resol	resol	PROPN
taxlaw-11799	253	2	.	.	PUNCT
taxlaw-11799	254	1	j.	j.	PROPN
taxlaw-11799	254	2	24	24	NUM
taxlaw-11799	254	3	,	,	PUNCT
taxlaw-11799	254	4	26	26	NUM
taxlaw-11799	254	5	(	(	PUNCT
taxlaw-11799	254	6	1996	1996	NUM
taxlaw-11799	254	7	)	)	PUNCT
taxlaw-11799	254	8	.	.	PUNCT
taxlaw-11799	255	1	83	83	NUM
taxlaw-11799	255	2	diana	diana	PROPN
taxlaw-11799	255	3	van	van	PROPN
taxlaw-11799	255	4	hout	hout	PROPN
taxlaw-11799	255	5	,	,	PUNCT
taxlaw-11799	255	6	is	be	AUX
taxlaw-11799	255	7	mediation	mediation	NOUN
taxlaw-11799	255	8	the	the	DET
taxlaw-11799	255	9	panacea	panacea	NOUN
taxlaw-11799	255	10	to	to	ADP
taxlaw-11799	255	11	the	the	DET
taxlaw-11799	255	12	profusion	profusion	NOUN
taxlaw-11799	255	13	of	of	ADP
taxlaw-11799	255	14	tax	tax	NOUN
taxlaw-11799	255	15	disputes	dispute	NOUN
taxlaw-11799	255	16	?	?	PUNCT
taxlaw-11799	255	17	,	,	PUNCT
taxlaw-11799	255	18	10	10	NUM
taxlaw-11799	255	19	world	world	NOUN
taxlaw-11799	255	20	tax	tax	NOUN
taxlaw-11799	255	21	j.	j.	PROPN
taxlaw-11799	255	22	59	59	NUM
taxlaw-11799	255	23	(	(	PUNCT
taxlaw-11799	255	24	2018	2018	NUM
taxlaw-11799	255	25	)	)	PUNCT
taxlaw-11799	255	26	.	.	PUNCT
taxlaw-11799	256	1	84	84	NUM
taxlaw-11799	257	1	i	i	PRON
taxlaw-11799	257	2	d.	d.	PROPN
taxlaw-11799	257	3	at	at	ADP
taxlaw-11799	257	4	60	60	NUM
taxlaw-11799	257	5	.	.	SYM
taxlaw-11799	257	6	85	85	NUM
taxlaw-11799	257	7	u.s	u.s	PROPN
taxlaw-11799	257	8	.	.	PROPN
taxlaw-11799	257	9	corporate	corporate	ADJ
taxlaw-11799	257	10	counsel	counsel	NOUN
taxlaw-11799	257	11	litigation	litigation	NOUN
taxlaw-11799	257	12	trends	trend	NOUN
taxlaw-11799	257	13	survey	survey	PROPN
taxlaw-11799	257	14	findings	finding	NOUN
taxlaw-11799	257	15	,	,	PUNCT
taxlaw-11799	257	16	fulbright	fulbright	PROPN
taxlaw-11799	257	17	&	&	CCONJ
taxlaw-11799	257	18	jawroski	jawroski	PROPN
taxlaw-11799	257	19	llp	llp	PROPN
taxlaw-11799	257	20	(	(	PUNCT
taxlaw-11799	257	21	2004	2004	NUM
taxlaw-11799	257	22	)	)	PUNCT
taxlaw-11799	257	23	,	,	PUNCT
taxlaw-11799	257	24	http://www.fulbright.com/mediaroom/files/fj0536-uk-v13.pdf	http://www.fulbright.com/mediaroom/files/fj0536-uk-v13.pdf	NOUN
taxlaw-11799	257	25	,	,	PUNCT
taxlaw-11799	258	1	[	[	X
taxlaw-11799	258	2	https://perma.cc/rf4l-a7qw	https://perma.cc/rf4l-a7qw	NOUN
taxlaw-11799	258	3	]	]	X
taxlaw-11799	258	4	.	.	PUNCT
taxlaw-11799	259	1	86	86	NUM
taxlaw-11799	259	2	noel	noel	PROPN
taxlaw-11799	259	3	rhys	rhys	PROPN
taxlaw-11799	259	4	clift	clift	PROPN
taxlaw-11799	259	5	,	,	PUNCT
taxlaw-11799	259	6	introduction	introduction	NOUN
taxlaw-11799	259	7	to	to	ADP
taxlaw-11799	259	8	alternative	alternative	ADJ
taxlaw-11799	259	9	dispute	dispute	NOUN
taxlaw-11799	259	10	resolution	resolution	NOUN
taxlaw-11799	259	11	:	:	PUNCT
taxlaw-11799	259	12	a	a	DET
taxlaw-11799	259	13	comparison	comparison	NOUN
taxlaw-11799	259	14	between	between	ADP
taxlaw-11799	259	15	arbitration	arbitration	NOUN
taxlaw-11799	259	16	and	and	CCONJ
taxlaw-11799	259	17	mediation	mediation	NOUN
taxlaw-11799	259	18	,	,	PUNCT
taxlaw-11799	259	19	pennington	pennington	PROPN
taxlaw-11799	259	20	manches	manches	PROPN
taxlaw-11799	259	21	cooper	cooper	PROPN
taxlaw-11799	259	22	llp	llp	PROPN
taxlaw-11799	259	23	,	,	PUNCT
taxlaw-11799	259	24	at	at	ADP
taxlaw-11799	259	25	7	7	NUM
taxlaw-11799	259	26	-	-	SYM
taxlaw-11799	259	27	9	9	NUM
taxlaw-11799	259	28	(	(	PUNCT
taxlaw-11799	259	29	feb	feb	X
taxlaw-11799	259	30	.	.	PROPN
taxlaw-11799	259	31	1	1	NUM
taxlaw-11799	259	32	,	,	PUNCT
taxlaw-11799	259	33	2006	2006	NUM
taxlaw-11799	259	34	)	)	PUNCT
taxlaw-11799	259	35	.	.	PUNCT
taxlaw-11799	260	1	87	87	NUM
taxlaw-11799	260	2	thomas	thomas	PROPN
taxlaw-11799	260	3	j	j	PROPN
taxlaw-11799	260	4	stipanowich	stipanowich	PROPN
taxlaw-11799	260	5	,	,	PUNCT
taxlaw-11799	260	6	contract	contract	NOUN
taxlaw-11799	260	7	and	and	CCONJ
taxlaw-11799	260	8	conflict	conflict	NOUN
taxlaw-11799	260	9	management	management	NOUN
taxlaw-11799	260	10	,	,	PUNCT
taxlaw-11799	260	11	wis	wis	PROPN
taxlaw-11799	260	12	.	.	PUNCT
taxlaw-11799	261	1	l.	l.	PROPN
taxlaw-11799	261	2	rev	rev	PROPN
taxlaw-11799	261	3	.	.	PROPN
taxlaw-11799	261	4	831	831	NUM
taxlaw-11799	261	5	,	,	PUNCT
taxlaw-11799	261	6	849	849	NUM
taxlaw-11799	261	7	-	-	SYM
taxlaw-11799	261	8	51	51	NUM
taxlaw-11799	261	9	(	(	PUNCT
taxlaw-11799	261	10	2001	2001	NUM
taxlaw-11799	261	11	)	)	PUNCT
taxlaw-11799	261	12	.	.	PUNCT
taxlaw-11799	262	1	88	88	NUM
taxlaw-11799	262	2	carlos	carlos	PROPN
taxlaw-11799	262	3	de	de	PROPN
taxlaw-11799	262	4	vera	vera	PROPN
taxlaw-11799	262	5	,	,	PUNCT
taxlaw-11799	262	6	arbitrating	arbitrate	VERB
taxlaw-11799	262	7	harmony	harmony	NOUN
taxlaw-11799	262	8	:	:	PUNCT
taxlaw-11799	262	9	‘	'	PUNCT
taxlaw-11799	262	10	med	me	VERB
taxlaw-11799	262	11	-	-	PUNCT
taxlaw-11799	262	12	arb	arb	NOUN
taxlaw-11799	262	13	’	'	PUNCT
taxlaw-11799	262	14	and	and	CCONJ
taxlaw-11799	262	15	the	the	DET
taxlaw-11799	262	16	confluence	confluence	NOUN
taxlaw-11799	262	17	of	of	ADP
taxlaw-11799	262	18	culture	culture	NOUN
taxlaw-11799	262	19	and	and	CCONJ
taxlaw-11799	262	20	rule	rule	NOUN
taxlaw-11799	262	21	of	of	ADP
taxlaw-11799	262	22	law	law	NOUN
taxlaw-11799	262	23	in	in	ADP
taxlaw-11799	262	24	the	the	DET
taxlaw-11799	262	25	resolution	resolution	NOUN
taxlaw-11799	262	26	of	of	ADP
taxlaw-11799	262	27	international	international	ADJ
taxlaw-11799	262	28	commercial	commercial	ADJ
taxlaw-11799	262	29	disputes	dispute	NOUN
taxlaw-11799	262	30	in	in	ADP
taxlaw-11799	262	31	china	china	PROPN
taxlaw-11799	262	32	,	,	PUNCT
taxlaw-11799	262	33	18	18	NUM
taxlaw-11799	262	34	colum	colum	NOUN
taxlaw-11799	262	35	.	.	PUNCT
taxlaw-11799	263	1	j.	j.	PROPN
taxlaw-11799	263	2	asian	asian	PROPN
taxlaw-11799	263	3	l.	l.	PROPN
taxlaw-11799	263	4	150	150	NUM
taxlaw-11799	263	5	,	,	PUNCT
taxlaw-11799	263	6	154	154	NUM
taxlaw-11799	263	7	(	(	PUNCT
taxlaw-11799	263	8	2004	2004	NUM
taxlaw-11799	263	9	)	)	PUNCT
taxlaw-11799	263	10	.	.	PUNCT
taxlaw-11799	264	1	89	89	NUM
taxlaw-11799	264	2	alan	alan	PROPN
taxlaw-11799	264	3	redfern	redfern	PROPN
taxlaw-11799	264	4	&	&	CCONJ
taxlaw-11799	264	5	martin	martin	PROPN
taxlaw-11799	264	6	hunter	hunter	PROPN
taxlaw-11799	264	7	,	,	PUNCT
taxlaw-11799	264	8	law	law	NOUN
taxlaw-11799	264	9	and	and	CCONJ
taxlaw-11799	264	10	practice	practice	NOUN
taxlaw-11799	264	11	of	of	ADP
taxlaw-11799	264	12	international	international	ADJ
taxlaw-11799	264	13	commercial	commercial	ADJ
taxlaw-11799	264	14	arbitration	arbitration	NOUN
taxlaw-11799	264	15	41	41	NUM
taxlaw-11799	264	16	(	(	PUNCT
taxlaw-11799	264	17	sweet	sweet	ADJ
taxlaw-11799	264	18	&	&	CCONJ
taxlaw-11799	264	19	maxwell	maxwell	PROPN
taxlaw-11799	264	20	eds	eds	PROPN
taxlaw-11799	264	21	.	.	PROPN
taxlaw-11799	264	22	,	,	PUNCT
taxlaw-11799	264	23	3rd	3rd	ADJ
taxlaw-11799	264	24	ed	ed	NOUN
taxlaw-11799	264	25	.	.	PROPN
taxlaw-11799	264	26	1999	1999	NUM
taxlaw-11799	264	27	)	)	PUNCT
taxlaw-11799	264	28	.	.	PUNCT
taxlaw-11799	265	1	2023	2023	NUM
taxlaw-11799	265	2	]	]	PUNCT
taxlaw-11799	265	3	the	the	DET
taxlaw-11799	265	4	path	path	NOUN
taxlaw-11799	265	5	to	to	PART
taxlaw-11799	265	6	mediation	mediation	NOUN
taxlaw-11799	265	7	43	43	NUM
taxlaw-11799	265	8	mediation.90	mediation.90	NOUN
taxlaw-11799	265	9	this	this	PRON
taxlaw-11799	265	10	is	be	AUX
taxlaw-11799	265	11	a	a	DET
taxlaw-11799	265	12	deviation	deviation	NOUN
taxlaw-11799	265	13	from	from	ADP
taxlaw-11799	265	14	dispute	dispute	NOUN
taxlaw-11799	265	15	resolution	resolution	NOUN
taxlaw-11799	265	16	requirements	requirement	NOUN
taxlaw-11799	265	17	in	in	ADP
taxlaw-11799	265	18	contracts	contract	NOUN
taxlaw-11799	265	19	,	,	PUNCT
taxlaw-11799	265	20	in	in	ADP
taxlaw-11799	265	21	which	which	PRON
taxlaw-11799	265	22	mediation	mediation	NOUN
taxlaw-11799	265	23	is	be	AUX
taxlaw-11799	265	24	most	most	ADV
taxlaw-11799	265	25	preferred	prefer	VERB
taxlaw-11799	265	26	,	,	PUNCT
taxlaw-11799	265	27	followed	follow	VERB
taxlaw-11799	265	28	by	by	ADP
taxlaw-11799	265	29	arbitration	arbitration	NOUN
taxlaw-11799	265	30	,	,	PUNCT
taxlaw-11799	265	31	and	and	CCONJ
taxlaw-11799	265	32	litigation	litigation	NOUN
taxlaw-11799	265	33	as	as	ADP
taxlaw-11799	265	34	a	a	DET
taxlaw-11799	265	35	last	last	ADJ
taxlaw-11799	265	36	resort	resort	NOUN
taxlaw-11799	265	37	.	.	PUNCT
taxlaw-11799	266	1	91	91	NUM
taxlaw-11799	266	2	in	in	ADP
taxlaw-11799	266	3	2007	2007	NUM
taxlaw-11799	266	4	,	,	PUNCT
taxlaw-11799	266	5	the	the	DET
taxlaw-11799	266	6	american	american	PROPN
taxlaw-11799	266	7	institute	institute	PROPN
taxlaw-11799	266	8	of	of	ADP
taxlaw-11799	266	9	architects	architect	NOUN
taxlaw-11799	266	10	(	(	PUNCT
taxlaw-11799	266	11	aia	aia	PROPN
taxlaw-11799	266	12	)	)	PUNCT
taxlaw-11799	266	13	maintained	maintain	VERB
taxlaw-11799	266	14	mediation	mediation	NOUN
taxlaw-11799	266	15	as	as	ADP
taxlaw-11799	266	16	a	a	DET
taxlaw-11799	266	17	precondition	precondition	NOUN
taxlaw-11799	266	18	to	to	ADP
taxlaw-11799	266	19	litigation	litigation	NOUN
taxlaw-11799	266	20	,	,	PUNCT
taxlaw-11799	266	21	and	and	CCONJ
taxlaw-11799	266	22	the	the	DET
taxlaw-11799	266	23	arbitration	arbitration	NOUN
taxlaw-11799	266	24	clause	clause	NOUN
taxlaw-11799	266	25	was	be	AUX
taxlaw-11799	266	26	deleted	delete	VERB
taxlaw-11799	266	27	from	from	ADP
taxlaw-11799	266	28	the	the	DET
taxlaw-11799	266	29	aia	aia	PROPN
taxlaw-11799	266	30	contract.92	contract.92	NOUN
taxlaw-11799	266	31	mediation	mediation	NOUN
taxlaw-11799	266	32	has	have	AUX
taxlaw-11799	266	33	become	become	VERB
taxlaw-11799	266	34	a	a	DET
taxlaw-11799	266	35	choice	choice	NOUN
taxlaw-11799	266	36	of	of	ADP
taxlaw-11799	266	37	adr	adr	PROPN
taxlaw-11799	266	38	for	for	ADP
taxlaw-11799	266	39	both	both	DET
taxlaw-11799	266	40	dispute	dispute	NOUN
taxlaw-11799	266	41	and	and	CCONJ
taxlaw-11799	266	42	pre	pre	ADJ
taxlaw-11799	266	43	-	-	ADJ
taxlaw-11799	266	44	dispute	dispute	ADJ
taxlaw-11799	266	45	contracts.93	contracts.93	NOUN
taxlaw-11799	266	46	there	there	ADV
taxlaw-11799	266	47	is	be	VERB
taxlaw-11799	266	48	a	a	DET
taxlaw-11799	266	49	trend	trend	NOUN
taxlaw-11799	266	50	that	that	PRON
taxlaw-11799	266	51	lawyers	lawyer	NOUN
taxlaw-11799	266	52	have	have	VERB
taxlaw-11799	266	53	combined	combine	VERB
taxlaw-11799	266	54	litigation	litigation	NOUN
taxlaw-11799	266	55	skills	skill	NOUN
taxlaw-11799	266	56	with	with	ADP
taxlaw-11799	266	57	mediation.94	mediation.94	NOUN
taxlaw-11799	266	58	mediation	mediation	NOUN
taxlaw-11799	266	59	has	have	AUX
taxlaw-11799	266	60	become	become	VERB
taxlaw-11799	266	61	a	a	DET
taxlaw-11799	266	62	kind	kind	NOUN
taxlaw-11799	266	63	of	of	ADP
taxlaw-11799	266	64	"	"	PUNCT
taxlaw-11799	266	65	new	new	ADJ
taxlaw-11799	266	66	arbitration	arbitration	NOUN
taxlaw-11799	266	67	"	"	PUNCT
taxlaw-11799	266	68	as	as	SCONJ
taxlaw-11799	266	69	it	it	PRON
taxlaw-11799	266	70	has	have	AUX
taxlaw-11799	266	71	gained	gain	VERB
taxlaw-11799	266	72	some	some	DET
taxlaw-11799	266	73	characteristics	characteristic	NOUN
taxlaw-11799	266	74	of	of	ADP
taxlaw-11799	266	75	arbitration	arbitration	NOUN
taxlaw-11799	266	76	,	,	PUNCT
taxlaw-11799	266	77	like	like	ADP
taxlaw-11799	266	78	the	the	DET
taxlaw-11799	266	79	third	third	ADJ
taxlaw-11799	266	80	party	party	NOUN
taxlaw-11799	266	81	adjudicating	adjudicating	NOUN
taxlaw-11799	266	82	and	and	CCONJ
taxlaw-11799	266	83	evaluating	evaluate	VERB
taxlaw-11799	266	84	the	the	DET
taxlaw-11799	266	85	disputes	dispute	NOUN
taxlaw-11799	266	86	.	.	PUNCT
taxlaw-11799	267	1	95	95	NUM
taxlaw-11799	267	2	consequently	consequently	ADV
taxlaw-11799	267	3	,	,	PUNCT
taxlaw-11799	267	4	mediation	mediation	NOUN
taxlaw-11799	267	5	can	can	AUX
taxlaw-11799	267	6	be	be	AUX
taxlaw-11799	267	7	a	a	DET
taxlaw-11799	267	8	substitute	substitute	NOUN
taxlaw-11799	267	9	for	for	ADP
taxlaw-11799	267	10	arbitration.96	arbitration.96	PROPN
taxlaw-11799	267	11	mediation	mediation	NOUN
taxlaw-11799	267	12	’s	’s	PART
taxlaw-11799	267	13	confidentiality	confidentiality	NOUN
taxlaw-11799	267	14	level	level	NOUN
taxlaw-11799	267	15	is	be	AUX
taxlaw-11799	267	16	higher	high	ADJ
taxlaw-11799	267	17	than	than	ADP
taxlaw-11799	267	18	that	that	PRON
taxlaw-11799	267	19	in	in	ADP
taxlaw-11799	267	20	arbitration.97	arbitration.97	NOUN
taxlaw-11799	267	21	if	if	SCONJ
taxlaw-11799	267	22	the	the	DET
taxlaw-11799	267	23	information	information	NOUN
taxlaw-11799	267	24	gained	gain	VERB
taxlaw-11799	267	25	during	during	ADP
taxlaw-11799	267	26	the	the	DET
taxlaw-11799	267	27	mediation	mediation	NOUN
taxlaw-11799	267	28	process	process	NOUN
taxlaw-11799	267	29	is	be	AUX
taxlaw-11799	267	30	used	use	VERB
taxlaw-11799	267	31	to	to	PART
taxlaw-11799	267	32	reach	reach	VERB
taxlaw-11799	267	33	arbitration	arbitration	NOUN
taxlaw-11799	267	34	or	or	CCONJ
taxlaw-11799	267	35	litigation	litigation	NOUN
taxlaw-11799	267	36	awards	award	NOUN
taxlaw-11799	267	37	,	,	PUNCT
taxlaw-11799	267	38	the	the	DET
taxlaw-11799	267	39	related	related	ADJ
taxlaw-11799	267	40	awards	award	NOUN
taxlaw-11799	267	41	may	may	AUX
taxlaw-11799	267	42	be	be	AUX
taxlaw-11799	267	43	repealed	repeal	VERB
taxlaw-11799	267	44	.	.	PUNCT
taxlaw-11799	268	1	compared	compare	VERB
taxlaw-11799	268	2	with	with	ADP
taxlaw-11799	268	3	arbitration	arbitration	NOUN
taxlaw-11799	268	4	,	,	PUNCT
taxlaw-11799	268	5	mediation	mediation	NOUN
taxlaw-11799	268	6	is	be	AUX
taxlaw-11799	268	7	more	more	ADV
taxlaw-11799	268	8	straightforward	straightforward	ADJ
taxlaw-11799	268	9	and	and	CCONJ
taxlaw-11799	268	10	cheaper.98	cheaper.98	NOUN
taxlaw-11799	268	11	for	for	ADP
taxlaw-11799	268	12	example	example	NOUN
taxlaw-11799	268	13	,	,	PUNCT
taxlaw-11799	268	14	in	in	ADP
taxlaw-11799	268	15	mediation	mediation	NOUN
taxlaw-11799	268	16	,	,	PUNCT
taxlaw-11799	268	17	there	there	PRON
taxlaw-11799	268	18	are	be	VERB
taxlaw-11799	268	19	fewer	few	ADJ
taxlaw-11799	268	20	procedural	procedural	ADJ
taxlaw-11799	268	21	rules	rule	NOUN
taxlaw-11799	268	22	that	that	PRON
taxlaw-11799	268	23	parties	party	NOUN
taxlaw-11799	268	24	are	be	AUX
taxlaw-11799	268	25	likely	likely	ADJ
taxlaw-11799	268	26	to	to	PART
taxlaw-11799	268	27	encounter	encounter	VERB
taxlaw-11799	268	28	.	.	PUNCT
taxlaw-11799	269	1	mediation	mediation	NOUN
taxlaw-11799	269	2	is	be	AUX
taxlaw-11799	269	3	a	a	DET
taxlaw-11799	269	4	settlement	settlement	NOUN
taxlaw-11799	269	5	assistance	assistance	NOUN
taxlaw-11799	269	6	procedure	procedure	NOUN
taxlaw-11799	269	7	in	in	ADP
taxlaw-11799	269	8	nature.99	nature.99	NOUN
taxlaw-11799	269	9	mediation	mediation	NOUN
taxlaw-11799	269	10	can	can	AUX
taxlaw-11799	269	11	be	be	AUX
taxlaw-11799	269	12	a	a	DET
taxlaw-11799	269	13	catalyst	catalyst	NOUN
taxlaw-11799	269	14	for	for	SCONJ
taxlaw-11799	269	15	parties	party	NOUN
taxlaw-11799	269	16	to	to	PART
taxlaw-11799	269	17	reach	reach	VERB
taxlaw-11799	269	18	a	a	DET
taxlaw-11799	269	19	settlement	settlement	NOUN
taxlaw-11799	269	20	and	and	CCONJ
taxlaw-11799	269	21	save	save	VERB
taxlaw-11799	269	22	more	more	ADJ
taxlaw-11799	269	23	money	money	NOUN
taxlaw-11799	269	24	.	.	PUNCT
taxlaw-11799	270	1	as	as	SCONJ
taxlaw-11799	270	2	the	the	DET
taxlaw-11799	270	3	parties	party	NOUN
taxlaw-11799	270	4	establish	establish	VERB
taxlaw-11799	270	5	the	the	DET
taxlaw-11799	270	6	terms	term	NOUN
taxlaw-11799	270	7	of	of	ADP
taxlaw-11799	270	8	the	the	DET
taxlaw-11799	270	9	agreement	agreement	NOUN
taxlaw-11799	270	10	,	,	PUNCT
taxlaw-11799	270	11	the	the	DET
taxlaw-11799	270	12	parties	party	NOUN
taxlaw-11799	270	13	’	'	PUNCT
taxlaw-11799	270	14	needs	need	NOUN
taxlaw-11799	270	15	will	will	AUX
taxlaw-11799	270	16	be	be	AUX
taxlaw-11799	270	17	more	more	ADV
taxlaw-11799	270	18	efficiently	efficiently	ADV
taxlaw-11799	270	19	satisfied	satisfied	ADJ
taxlaw-11799	270	20	by	by	ADP
taxlaw-11799	270	21	the	the	DET
taxlaw-11799	270	22	settlements	settlement	NOUN
taxlaw-11799	270	23	reached	reach	VERB
taxlaw-11799	270	24	through	through	ADP
taxlaw-11799	270	25	mediation.100	mediation.100	PROPN
taxlaw-11799	270	26	d.	d.	PROPN
taxlaw-11799	270	27	mediation	mediation	PROPN
taxlaw-11799	270	28	clause	clause	NOUN
taxlaw-11799	270	29	in	in	ADP
taxlaw-11799	270	30	tax	tax	NOUN
taxlaw-11799	270	31	treaties	treaty	NOUN
taxlaw-11799	270	32	it	it	PRON
taxlaw-11799	270	33	is	be	AUX
taxlaw-11799	270	34	important	important	ADJ
taxlaw-11799	270	35	to	to	PART
taxlaw-11799	270	36	first	first	ADV
taxlaw-11799	270	37	ask	ask	VERB
taxlaw-11799	270	38	whether	whether	SCONJ
taxlaw-11799	270	39	mediation	mediation	NOUN
taxlaw-11799	270	40	can	can	AUX
taxlaw-11799	270	41	be	be	AUX
taxlaw-11799	270	42	adopted	adopt	VERB
taxlaw-11799	270	43	to	to	PART
taxlaw-11799	270	44	settle	settle	VERB
taxlaw-11799	270	45	taxation	taxation	NOUN
taxlaw-11799	270	46	disputes	dispute	NOUN
taxlaw-11799	270	47	before	before	ADP
taxlaw-11799	270	48	applying	apply	VERB
taxlaw-11799	270	49	it	it	PRON
taxlaw-11799	270	50	to	to	ADP
taxlaw-11799	270	51	tax	tax	NOUN
taxlaw-11799	270	52	-	-	PUNCT
taxlaw-11799	270	53	related	relate	VERB
taxlaw-11799	270	54	investment	investment	NOUN
taxlaw-11799	270	55	disputes	dispute	NOUN
taxlaw-11799	270	56	.	.	PUNCT
taxlaw-11799	271	1	the	the	DET
taxlaw-11799	271	2	oecd	oecd	PROPN
taxlaw-11799	271	3	has	have	AUX
taxlaw-11799	271	4	already	already	ADV
taxlaw-11799	271	5	discussed	discuss	VERB
taxlaw-11799	271	6	the	the	DET
taxlaw-11799	271	7	possibility	possibility	NOUN
taxlaw-11799	271	8	of	of	ADP
taxlaw-11799	271	9	utilizing	utilize	VERB
taxlaw-11799	271	10	mediation	mediation	NOUN
taxlaw-11799	271	11	to	to	PART
taxlaw-11799	271	12	enhance	enhance	VERB
taxlaw-11799	271	13	the	the	DET
taxlaw-11799	271	14	map	map	NOUN
taxlaw-11799	271	15	.	.	PUNCT
taxlaw-11799	272	1	as	as	ADP
taxlaw-11799	272	2	an	an	DET
taxlaw-11799	272	3	additional	additional	ADJ
taxlaw-11799	272	4	dispute	dispute	NOUN
taxlaw-11799	272	5	resolution	resolution	NOUN
taxlaw-11799	272	6	procedure	procedure	NOUN
taxlaw-11799	272	7	to	to	PART
taxlaw-11799	272	8	map	map	VERB
taxlaw-11799	272	9	,	,	PUNCT
taxlaw-11799	272	10	mediation	mediation	NOUN
taxlaw-11799	272	11	has	have	AUX
taxlaw-11799	272	12	been	be	AUX
taxlaw-11799	272	13	used	use	VERB
taxlaw-11799	272	14	in	in	ADP
taxlaw-11799	272	15	the	the	DET
taxlaw-11799	272	16	model	model	NOUN
taxlaw-11799	272	17	tax	tax	NOUN
taxlaw-11799	272	18	convention	convention	NOUN
taxlaw-11799	272	19	commentary	commentary	NOUN
taxlaw-11799	272	20	on	on	ADP
taxlaw-11799	272	21	article	article	NOUN
taxlaw-11799	272	22	25.101	25.101	NUM
taxlaw-11799	272	23	oecd	oecd	PROPN
taxlaw-11799	272	24	manual	manual	NOUN
taxlaw-11799	272	25	on	on	ADP
taxlaw-11799	272	26	effective	effective	ADJ
taxlaw-11799	272	27	90	90	NUM
taxlaw-11799	272	28	int’l	int’l	NUM
taxlaw-11799	272	29	chamber	chamber	PROPN
taxlaw-11799	272	30	of	of	ADP
taxlaw-11799	272	31	commerce	commerce	PROPN
taxlaw-11799	272	32	,	,	PUNCT
taxlaw-11799	272	33	arbitration	arbitration	NOUN
taxlaw-11799	272	34	and	and	CCONJ
taxlaw-11799	272	35	adr	adr	PROPN
taxlaw-11799	272	36	rules	rule	NOUN
taxlaw-11799	272	37	,	,	PUNCT
taxlaw-11799	272	38	art	art	NOUN
taxlaw-11799	272	39	.	.	PUNCT
taxlaw-11799	273	1	5.2	5.2	NUM
taxlaw-11799	273	2	(	(	PUNCT
taxlaw-11799	273	3	2011	2011	NUM
taxlaw-11799	273	4	)	)	PUNCT
taxlaw-11799	273	5	.	.	PUNCT
taxlaw-11799	274	1	91	91	NUM
taxlaw-11799	274	2	robert	robert	PROPN
taxlaw-11799	274	3	n.	n.	PROPN
taxlaw-11799	274	4	dobbins	dobbin	NOUN
taxlaw-11799	274	5	,	,	PUNCT
taxlaw-11799	274	6	the	the	DET
taxlaw-11799	274	7	layered	layered	ADJ
taxlaw-11799	274	8	dispute	dispute	NOUN
taxlaw-11799	274	9	resolution	resolution	NOUN
taxlaw-11799	274	10	clause	clause	NOUN
taxlaw-11799	274	11	:	:	PUNCT
taxlaw-11799	274	12	from	from	ADP
taxlaw-11799	274	13	boilerplate	boilerplate	NOUN
taxlaw-11799	274	14	to	to	ADP
taxlaw-11799	274	15	business	business	NOUN
taxlaw-11799	274	16	opportunity	opportunity	NOUN
taxlaw-11799	274	17	,	,	PUNCT
taxlaw-11799	274	18	1	1	NUM
taxlaw-11799	274	19	hastings	hastings	PROPN
taxlaw-11799	274	20	bus	bus	NOUN
taxlaw-11799	274	21	.	.	PUNCT
taxlaw-11799	275	1	l.j	l.j	PROPN
taxlaw-11799	275	2	.	.	PROPN
taxlaw-11799	275	3	159	159	NUM
taxlaw-11799	275	4	,	,	PUNCT
taxlaw-11799	275	5	162	162	NUM
taxlaw-11799	275	6	-	-	SYM
taxlaw-11799	275	7	77	77	NUM
taxlaw-11799	275	8	(	(	PUNCT
taxlaw-11799	275	9	2005	2005	NUM
taxlaw-11799	275	10	)	)	PUNCT
taxlaw-11799	275	11	.	.	PUNCT
taxlaw-11799	276	1	92	92	NUM
taxlaw-11799	276	2	am	am	NOUN
taxlaw-11799	276	3	.	.	PUNCT
taxlaw-11799	276	4	inst	inst	PROPN
taxlaw-11799	276	5	.	.	PROPN
taxlaw-11799	276	6	of	of	ADP
taxlaw-11799	276	7	architects	architect	NOUN
taxlaw-11799	276	8	,	,	PUNCT
taxlaw-11799	276	9	general	general	ADJ
taxlaw-11799	276	10	conditions	condition	NOUN
taxlaw-11799	276	11	of	of	ADP
taxlaw-11799	276	12	the	the	DET
taxlaw-11799	276	13	contract	contract	NOUN
taxlaw-11799	276	14	for	for	ADP
taxlaw-11799	276	15	construction	construction	NOUN
taxlaw-11799	276	16	,	,	PUNCT
taxlaw-11799	276	17	art	art	NOUN
taxlaw-11799	276	18	.	.	PUNCT
taxlaw-11799	277	1	15.3.1	15.3.1	X
taxlaw-11799	277	2	(	(	PUNCT
taxlaw-11799	277	3	2007	2007	NUM
taxlaw-11799	277	4	)	)	PUNCT
taxlaw-11799	277	5	.	.	PUNCT
taxlaw-11799	278	1	93	93	NUM
taxlaw-11799	278	2	brian	brian	PROPN
taxlaw-11799	278	3	a.	a.	PROPN
taxlaw-11799	278	4	pappas	pappas	PROPN
taxlaw-11799	278	5	,	,	PUNCT
taxlaw-11799	278	6	med	med	PROPN
taxlaw-11799	278	7	-	-	PUNCT
taxlaw-11799	278	8	arb	arb	NOUN
taxlaw-11799	278	9	and	and	CCONJ
taxlaw-11799	278	10	the	the	DET
taxlaw-11799	278	11	legalization	legalization	NOUN
taxlaw-11799	278	12	of	of	ADP
taxlaw-11799	278	13	alternative	alternative	ADJ
taxlaw-11799	278	14	dispute	dispute	NOUN
taxlaw-11799	278	15	resolution	resolution	NOUN
taxlaw-11799	278	16	,	,	PUNCT
taxlaw-11799	278	17	20	20	NUM
taxlaw-11799	278	18	harv	harv	NOUN
taxlaw-11799	278	19	.	.	PUNCT
taxlaw-11799	279	1	negot	negot	PROPN
taxlaw-11799	279	2	.	.	PUNCT
taxlaw-11799	280	1	l.	l.	PROPN
taxlaw-11799	280	2	rev	rev	PROPN
taxlaw-11799	280	3	.	.	PROPN
taxlaw-11799	280	4	163	163	NUM
taxlaw-11799	280	5	(	(	PUNCT
taxlaw-11799	280	6	2015	2015	NUM
taxlaw-11799	280	7	)	)	PUNCT
taxlaw-11799	280	8	.	.	PUNCT
taxlaw-11799	281	1	94	94	NUM
taxlaw-11799	281	2	see	see	VERB
taxlaw-11799	281	3	am	am	NOUN
taxlaw-11799	281	4	.	.	PUNCT
taxlaw-11799	281	5	inst	inst	PROPN
taxlaw-11799	281	6	.	.	PROPN
taxlaw-11799	281	7	of	of	ADP
taxlaw-11799	281	8	architects	architect	NOUN
taxlaw-11799	281	9	,	,	PUNCT
taxlaw-11799	281	10	supra	supra	PROPN
taxlaw-11799	281	11	note	note	NOUN
taxlaw-11799	281	12	92	92	NUM
taxlaw-11799	281	13	,	,	PUNCT
taxlaw-11799	281	14	at	at	ADP
taxlaw-11799	281	15	art	art	NOUN
taxlaw-11799	281	16	.	.	PUNCT
taxlaw-11799	282	1	15.3.1	15.3.1	X
taxlaw-11799	282	2	.	.	PUNCT
taxlaw-11799	283	1	95	95	NUM
taxlaw-11799	283	2	jacqueline	jacqueline	PROPN
taxlaw-11799	283	3	nolan	nolan	PROPN
taxlaw-11799	283	4	-	-	PUNCT
taxlaw-11799	283	5	haley	haley	NOUN
taxlaw-11799	283	6	,	,	PUNCT
taxlaw-11799	283	7	mediation	mediation	NOUN
taxlaw-11799	283	8	:	:	PUNCT
taxlaw-11799	283	9	the	the	DET
taxlaw-11799	283	10	"	"	PUNCT
taxlaw-11799	283	11	new	new	ADJ
taxlaw-11799	283	12	arbitration	arbitration	NOUN
taxlaw-11799	283	13	"	"	PUNCT
taxlaw-11799	283	14	,	,	PUNCT
taxlaw-11799	283	15	17	17	NUM
taxlaw-11799	283	16	harv	harv	NOUN
taxlaw-11799	283	17	.	.	PUNCT
taxlaw-11799	284	1	negot	negot	PROPN
taxlaw-11799	284	2	.	.	PUNCT
taxlaw-11799	285	1	l.	l.	PROPN
taxlaw-11799	285	2	rev	rev	PROPN
taxlaw-11799	285	3	.	.	PROPN
taxlaw-11799	285	4	61	61	NUM
taxlaw-11799	285	5	(	(	PUNCT
taxlaw-11799	285	6	2012	2012	NUM
taxlaw-11799	285	7	)	)	PUNCT
taxlaw-11799	285	8	.	.	PUNCT
taxlaw-11799	286	1	96	96	NUM
taxlaw-11799	286	2	robert	robert	PROPN
taxlaw-11799	286	3	baruch	baruch	PROPN
taxlaw-11799	286	4	bush	bush	PROPN
taxlaw-11799	286	5	,	,	PUNCT
taxlaw-11799	286	6	substituting	substitute	VERB
taxlaw-11799	286	7	mediation	mediation	NOUN
taxlaw-11799	286	8	for	for	ADP
taxlaw-11799	286	9	arbitration	arbitration	NOUN
taxlaw-11799	286	10	:	:	PUNCT
taxlaw-11799	286	11	the	the	DET
taxlaw-11799	286	12	growing	grow	VERB
taxlaw-11799	286	13	market	market	NOUN
taxlaw-11799	286	14	for	for	ADP
taxlaw-11799	286	15	evaluative	evaluative	ADJ
taxlaw-11799	286	16	mediation	mediation	NOUN
taxlaw-11799	286	17	,	,	PUNCT
taxlaw-11799	286	18	and	and	CCONJ
taxlaw-11799	286	19	what	what	PRON
taxlaw-11799	286	20	it	it	PRON
taxlaw-11799	286	21	means	mean	VERB
taxlaw-11799	286	22	for	for	ADP
taxlaw-11799	286	23	the	the	DET
taxlaw-11799	286	24	adr	adr	PROPN
taxlaw-11799	286	25	field	field	NOUN
taxlaw-11799	286	26	,	,	PUNCT
taxlaw-11799	286	27	3	3	NUM
taxlaw-11799	286	28	pepp	pepp	PROPN
taxlaw-11799	286	29	.	.	PUNCT
taxlaw-11799	286	30	disp	disp	PROPN
taxlaw-11799	286	31	.	.	PUNCT
taxlaw-11799	287	1	res	re	NOUN
taxlaw-11799	287	2	.	.	PUNCT
taxlaw-11799	288	1	l.j	l.j	PROPN
taxlaw-11799	288	2	.	.	PROPN
taxlaw-11799	288	3	125	125	NUM
taxlaw-11799	288	4	(	(	PUNCT
taxlaw-11799	288	5	2002	2002	NUM
taxlaw-11799	288	6	)	)	PUNCT
taxlaw-11799	288	7	.	.	PUNCT
taxlaw-11799	289	1	97	97	NUM
taxlaw-11799	289	2	see	see	VERB
taxlaw-11799	289	3	blankley	blankley	NOUN
taxlaw-11799	289	4	,	,	PUNCT
taxlaw-11799	289	5	supra	supra	PROPN
taxlaw-11799	289	6	note	note	NOUN
taxlaw-11799	289	7	70	70	NUM
taxlaw-11799	289	8	.	.	PUNCT
taxlaw-11799	290	1	98	98	NUM
taxlaw-11799	290	2	comparison	comparison	NOUN
taxlaw-11799	290	3	between	between	ADP
taxlaw-11799	290	4	arbitration	arbitration	NOUN
taxlaw-11799	290	5	&	&	CCONJ
taxlaw-11799	290	6	mediation	mediation	NOUN
taxlaw-11799	290	7	,	,	PUNCT
taxlaw-11799	290	8	fin	fin	NOUN
taxlaw-11799	290	9	.	.	PUNCT
taxlaw-11799	290	10	indus	indus	PROPN
taxlaw-11799	290	11	.	.	PUNCT
taxlaw-11799	291	1	regul	regul	NOUN
taxlaw-11799	291	2	.	.	PUNCT
taxlaw-11799	292	1	auth	auth	PROPN
taxlaw-11799	292	2	.	.	PUNCT
taxlaw-11799	292	3	,	,	PUNCT
taxlaw-11799	292	4	https://www.finra.org/arbitration-and-mediation/comparison-between-arbitration-mediation	https://www.finra.org/arbitration-and-mediation/comparison-between-arbitration-mediation	NOUN
taxlaw-11799	292	5	,	,	PUNCT
taxlaw-11799	293	1	[	[	X
taxlaw-11799	293	2	https://perma.cc/z479-r4sj	https://perma.cc/z479-r4sj	NOUN
taxlaw-11799	293	3	]	]	X
taxlaw-11799	293	4	.	.	PUNCT
taxlaw-11799	294	1	99	99	NUM
taxlaw-11799	294	2	see	see	VERB
taxlaw-11799	294	3	kwon	kwon	PROPN
taxlaw-11799	294	4	,	,	PUNCT
taxlaw-11799	294	5	supra	supra	PROPN
taxlaw-11799	294	6	note	note	NOUN
taxlaw-11799	294	7	74	74	NUM
taxlaw-11799	294	8	.	.	NOUN
taxlaw-11799	294	9	100	100	NUM
taxlaw-11799	294	10	see	see	VERB
taxlaw-11799	294	11	henry	henry	PROPN
taxlaw-11799	294	12	,	,	PUNCT
taxlaw-11799	294	13	supra	supra	PROPN
taxlaw-11799	294	14	note	note	NOUN
taxlaw-11799	294	15	79	79	NUM
taxlaw-11799	294	16	.	.	PUNCT
taxlaw-11799	295	1	101	101	NUM
taxlaw-11799	295	2	the	the	DET
taxlaw-11799	295	3	potential	potential	ADJ
taxlaw-11799	295	4	use	use	NOUN
taxlaw-11799	295	5	of	of	ADP
taxlaw-11799	295	6	other	other	ADJ
taxlaw-11799	295	7	supplementary	supplementary	ADJ
taxlaw-11799	295	8	dispute	dispute	NOUN
taxlaw-11799	295	9	resolution	resolution	NOUN
taxlaw-11799	295	10	mechanisms	mechanism	NOUN
taxlaw-11799	295	11	is	be	AUX
taxlaw-11799	295	12	discussed	discuss	VERB
taxlaw-11799	295	13	in	in	ADP
taxlaw-11799	295	14	oecd	oecd	PROPN
taxlaw-11799	295	15	model	model	NOUN
taxlaw-11799	295	16	tax	tax	NOUN
taxlaw-11799	295	17	convention	convention	NOUN
taxlaw-11799	295	18	on	on	ADP
taxlaw-11799	295	19	income	income	NOUN
taxlaw-11799	295	20	and	and	CCONJ
taxlaw-11799	295	21	on	on	ADP
taxlaw-11799	295	22	capital	capital	NOUN
taxlaw-11799	295	23	:	:	PUNCT
taxlaw-11799	295	24	commentary	commentary	NOUN
taxlaw-11799	295	25	on	on	ADP
taxlaw-11799	295	26	article	article	NOUN
taxlaw-11799	295	27	25	25	NUM
taxlaw-11799	295	28	paras	para	NOUN
taxlaw-11799	295	29	.	.	PUNCT
taxlaw-11799	296	1	86	86	NUM
taxlaw-11799	296	2	-	-	SYM
taxlaw-11799	296	3	87	87	NUM
taxlaw-11799	296	4	(	(	PUNCT
taxlaw-11799	296	5	2017	2017	NUM
taxlaw-11799	296	6	)	)	PUNCT
taxlaw-11799	296	7	.	.	PUNCT
taxlaw-11799	297	1	no	no	DET
taxlaw-11799	297	2	similar	similar	ADJ
taxlaw-11799	297	3	discussion	discussion	NOUN
taxlaw-11799	297	4	is	be	AUX
taxlaw-11799	297	5	to	to	PART
taxlaw-11799	297	6	be	be	AUX
taxlaw-11799	297	7	found	find	VERB
taxlaw-11799	297	8	in	in	ADP
taxlaw-11799	297	9	the	the	DET
taxlaw-11799	297	10	2017	2017	NUM
taxlaw-11799	297	11	update	update	NOUN
taxlaw-11799	297	12	of	of	ADP
taxlaw-11799	297	13	the	the	DET
taxlaw-11799	297	14	un	un	PROPN
taxlaw-11799	297	15	model	model	PROPN
taxlaw-11799	297	16	tax	tax	PROPN
taxlaw-11799	297	17	convention	convention	PROPN
taxlaw-11799	297	18	44	44	NUM
taxlaw-11799	297	19	columbia	columbia	PROPN
taxlaw-11799	297	20	journal	journal	PROPN
taxlaw-11799	297	21	of	of	ADP
taxlaw-11799	297	22	tax	tax	NOUN
taxlaw-11799	297	23	law	law	NOUN
taxlaw-11799	298	1	[	[	X
taxlaw-11799	298	2	vol	vol	NOUN
taxlaw-11799	298	3	14:1	14:1	NUM
taxlaw-11799	298	4	mutual	mutual	ADJ
taxlaw-11799	298	5	agreement	agreement	NOUN
taxlaw-11799	298	6	procedures	procedure	NOUN
taxlaw-11799	298	7	(	(	PUNCT
taxlaw-11799	298	8	memap	memap	NOUN
taxlaw-11799	298	9	)	)	PUNCT
taxlaw-11799	298	10	2007	2007	NUM
taxlaw-11799	298	11	describes	describe	VERB
taxlaw-11799	298	12	how	how	SCONJ
taxlaw-11799	298	13	mediators	mediator	NOUN
taxlaw-11799	298	14	can	can	AUX
taxlaw-11799	298	15	provide	provide	VERB
taxlaw-11799	298	16	assistance	assistance	NOUN
taxlaw-11799	298	17	during	during	ADP
taxlaw-11799	298	18	negotiations	negotiation	NOUN
taxlaw-11799	298	19	.	.	PUNCT
taxlaw-11799	299	1	102	102	NUM
taxlaw-11799	299	2	as	as	ADP
taxlaw-11799	299	3	part	part	NOUN
taxlaw-11799	299	4	of	of	ADP
taxlaw-11799	299	5	this	this	DET
taxlaw-11799	299	6	assistance	assistance	NOUN
taxlaw-11799	299	7	,	,	PUNCT
taxlaw-11799	299	8	process	process	NOUN
taxlaw-11799	299	9	hindrances	hindrance	NOUN
taxlaw-11799	299	10	can	can	AUX
taxlaw-11799	299	11	be	be	AUX
taxlaw-11799	299	12	identified	identify	VERB
taxlaw-11799	299	13	,	,	PUNCT
taxlaw-11799	299	14	an	an	DET
taxlaw-11799	299	15	aspect	aspect	NOUN
taxlaw-11799	299	16	of	of	ADP
taxlaw-11799	299	17	the	the	DET
taxlaw-11799	299	18	discussion	discussion	NOUN
taxlaw-11799	299	19	can	can	AUX
taxlaw-11799	299	20	be	be	AUX
taxlaw-11799	299	21	provided	provide	VERB
taxlaw-11799	299	22	,	,	PUNCT
taxlaw-11799	299	23	and	and	CCONJ
taxlaw-11799	299	24	a	a	DET
taxlaw-11799	299	25	main	main	ADJ
taxlaw-11799	299	26	focus	focus	NOUN
taxlaw-11799	299	27	can	can	AUX
taxlaw-11799	299	28	be	be	AUX
taxlaw-11799	299	29	placed	place	VERB
taxlaw-11799	299	30	on	on	ADP
taxlaw-11799	299	31	the	the	DET
taxlaw-11799	299	32	problem	problem	NOUN
taxlaw-11799	299	33	-	-	PUNCT
taxlaw-11799	299	34	solving	solve	VERB
taxlaw-11799	299	35	process.103	process.103	NOUN
taxlaw-11799	299	36	the	the	DET
taxlaw-11799	299	37	european	european	PROPN
taxlaw-11799	299	38	commission	commission	PROPN
taxlaw-11799	299	39	published	publish	VERB
taxlaw-11799	299	40	the	the	DET
taxlaw-11799	299	41	directive	directive	NOUN
taxlaw-11799	299	42	on	on	ADP
taxlaw-11799	299	43	tax	tax	NOUN
taxlaw-11799	299	44	dispute	dispute	NOUN
taxlaw-11799	299	45	resolution	resolution	NOUN
taxlaw-11799	299	46	mechanisms	mechanism	NOUN
taxlaw-11799	299	47	in	in	ADP
taxlaw-11799	299	48	october	october	PROPN
taxlaw-11799	299	49	2017.104	2017.104	PROPN
taxlaw-11799	299	50	dispute	dispute	NOUN
taxlaw-11799	299	51	resolution	resolution	NOUN
taxlaw-11799	299	52	techniques	technique	NOUN
taxlaw-11799	299	53	include	include	VERB
taxlaw-11799	299	54	mediation	mediation	NOUN
taxlaw-11799	299	55	and	and	CCONJ
taxlaw-11799	299	56	alternative	alternative	ADJ
taxlaw-11799	299	57	dispute	dispute	NOUN
taxlaw-11799	299	58	resolution	resolution	NOUN
taxlaw-11799	299	59	(	(	PUNCT
taxlaw-11799	299	60	adr	adr	PROPN
taxlaw-11799	299	61	)	)	PUNCT
taxlaw-11799	299	62	commissions	commission	NOUN
taxlaw-11799	299	63	that	that	PRON
taxlaw-11799	299	64	are	be	AUX
taxlaw-11799	299	65	permitted	permit	VERB
taxlaw-11799	299	66	by	by	ADP
taxlaw-11799	299	67	article	article	NOUN
taxlaw-11799	299	68	10	10	NUM
taxlaw-11799	299	69	of	of	ADP
taxlaw-11799	299	70	the	the	DET
taxlaw-11799	299	71	directive	directive	NOUN
taxlaw-11799	299	72	.	.	PUNCT
taxlaw-11799	300	1	as	as	ADP
taxlaw-11799	300	2	a	a	DET
taxlaw-11799	300	3	dispute	dispute	NOUN
taxlaw-11799	300	4	resolution	resolution	NOUN
taxlaw-11799	300	5	mechanism	mechanism	NOUN
taxlaw-11799	300	6	for	for	ADP
taxlaw-11799	300	7	cross	cross	ADJ
taxlaw-11799	300	8	-	-	ADJ
taxlaw-11799	300	9	border	border	ADJ
taxlaw-11799	300	10	tax	tax	NOUN
taxlaw-11799	300	11	disputes	dispute	NOUN
taxlaw-11799	300	12	within	within	ADP
taxlaw-11799	300	13	the	the	DET
taxlaw-11799	300	14	eu	eu	PROPN
taxlaw-11799	300	15	,	,	PUNCT
taxlaw-11799	300	16	mediation	mediation	NOUN
taxlaw-11799	300	17	can	can	AUX
taxlaw-11799	300	18	be	be	AUX
taxlaw-11799	300	19	included	include	VERB
taxlaw-11799	300	20	as	as	ADP
taxlaw-11799	300	21	a	a	DET
taxlaw-11799	300	22	means	means	NOUN
taxlaw-11799	300	23	of	of	ADP
taxlaw-11799	300	24	resolving	resolve	VERB
taxlaw-11799	300	25	disputes	dispute	NOUN
taxlaw-11799	300	26	.	.	PUNCT
taxlaw-11799	301	1	chapter	chapter	NOUN
taxlaw-11799	301	2	3	3	NUM
taxlaw-11799	301	3	of	of	ADP
taxlaw-11799	301	4	the	the	DET
taxlaw-11799	301	5	united	united	PROPN
taxlaw-11799	301	6	nations	nations	PROPN
taxlaw-11799	301	7	handbook	handbook	VERB
taxlaw-11799	301	8	on	on	ADP
taxlaw-11799	301	9	dispute	dispute	NOUN
taxlaw-11799	301	10	avoidance	avoidance	NOUN
taxlaw-11799	301	11	and	and	CCONJ
taxlaw-11799	301	12	resolution	resolution	NOUN
taxlaw-11799	301	13	,	,	PUNCT
taxlaw-11799	301	14	published	publish	VERB
taxlaw-11799	301	15	in	in	ADP
taxlaw-11799	301	16	october	october	PROPN
taxlaw-11799	301	17	2019	2019	NUM
taxlaw-11799	301	18	,	,	PUNCT
taxlaw-11799	301	19	discusses	discuss	VERB
taxlaw-11799	301	20	the	the	DET
taxlaw-11799	301	21	application	application	NOUN
taxlaw-11799	301	22	of	of	ADP
taxlaw-11799	301	23	mediation	mediation	NOUN
taxlaw-11799	301	24	through	through	ADP
taxlaw-11799	301	25	country	country	NOUN
taxlaw-11799	301	26	examples	example	NOUN
taxlaw-11799	301	27	.	.	PUNCT
taxlaw-11799	302	1	105	105	NUM
taxlaw-11799	302	2	the	the	DET
taxlaw-11799	302	3	subcommittee	subcommittee	NOUN
taxlaw-11799	302	4	on	on	ADP
taxlaw-11799	302	5	dispute	dispute	NOUN
taxlaw-11799	302	6	avoidance	avoidance	NOUN
taxlaw-11799	302	7	and	and	CCONJ
taxlaw-11799	302	8	resolution	resolution	NOUN
taxlaw-11799	302	9	of	of	ADP
taxlaw-11799	302	10	the	the	DET
taxlaw-11799	302	11	un	un	PROPN
taxlaw-11799	302	12	was	be	AUX
taxlaw-11799	302	13	responsible	responsible	ADJ
taxlaw-11799	302	14	for	for	ADP
taxlaw-11799	302	15	drafting	draft	VERB
taxlaw-11799	302	16	this	this	DET
taxlaw-11799	302	17	chapter	chapter	NOUN
taxlaw-11799	302	18	,	,	PUNCT
taxlaw-11799	302	19	which	which	PRON
taxlaw-11799	302	20	was	be	AUX
taxlaw-11799	302	21	approved	approve	VERB
taxlaw-11799	302	22	by	by	ADP
taxlaw-11799	302	23	the	the	DET
taxlaw-11799	302	24	un	un	PROPN
taxlaw-11799	302	25	committee	committee	PROPN
taxlaw-11799	302	26	of	of	ADP
taxlaw-11799	302	27	experts	expert	NOUN
taxlaw-11799	302	28	on	on	ADP
taxlaw-11799	302	29	international	international	ADJ
taxlaw-11799	302	30	cooperation	cooperation	NOUN
taxlaw-11799	302	31	in	in	ADP
taxlaw-11799	302	32	tax	tax	NOUN
taxlaw-11799	302	33	matters.106	matters.106	NOUN
taxlaw-11799	302	34	chapter	chapter	NOUN
taxlaw-11799	302	35	6	6	NUM
taxlaw-11799	302	36	of	of	ADP
taxlaw-11799	302	37	this	this	DET
taxlaw-11799	302	38	handbook	handbook	NOUN
taxlaw-11799	302	39	has	have	AUX
taxlaw-11799	302	40	provided	provide	VERB
taxlaw-11799	302	41	mediation	mediation	NOUN
taxlaw-11799	302	42	to	to	PART
taxlaw-11799	302	43	improve	improve	VERB
taxlaw-11799	302	44	maps	map	NOUN
taxlaw-11799	302	45	in	in	ADP
taxlaw-11799	302	46	specific	specific	ADJ
taxlaw-11799	302	47	conditions.107	conditions.107	NOUN
taxlaw-11799	302	48	the	the	DET
taxlaw-11799	302	49	purpose	purpose	NOUN
taxlaw-11799	302	50	of	of	ADP
taxlaw-11799	302	51	this	this	DET
taxlaw-11799	302	52	chapter	chapter	NOUN
taxlaw-11799	302	53	is	be	AUX
taxlaw-11799	302	54	to	to	PART
taxlaw-11799	302	55	analyze	analyze	VERB
taxlaw-11799	302	56	several	several	ADJ
taxlaw-11799	302	57	aspects	aspect	NOUN
taxlaw-11799	302	58	of	of	ADP
taxlaw-11799	302	59	mediation	mediation	NOUN
taxlaw-11799	302	60	and	and	CCONJ
taxlaw-11799	302	61	present	present	ADJ
taxlaw-11799	302	62	mediation	mediation	NOUN
taxlaw-11799	302	63	as	as	ADP
taxlaw-11799	302	64	an	an	DET
taxlaw-11799	302	65	alternative	alternative	ADJ
taxlaw-11799	302	66	dispute	dispute	NOUN
taxlaw-11799	302	67	resolution	resolution	NOUN
taxlaw-11799	302	68	regime	regime	NOUN
taxlaw-11799	302	69	that	that	PRON
taxlaw-11799	302	70	can	can	AUX
taxlaw-11799	302	71	enhance	enhance	VERB
taxlaw-11799	302	72	the	the	DET
taxlaw-11799	302	73	effectiveness	effectiveness	NOUN
taxlaw-11799	302	74	of	of	ADP
taxlaw-11799	302	75	map.108	map.108	PROPN
taxlaw-11799	302	76	ii	ii	PROPN
taxlaw-11799	302	77	.	.	PUNCT
taxlaw-11799	303	1	current	current	ADJ
taxlaw-11799	303	2	transnational	transnational	ADJ
taxlaw-11799	303	3	tax	tax	NOUN
taxlaw-11799	303	4	dispute	dispute	NOUN
taxlaw-11799	303	5	resolution	resolution	NOUN
taxlaw-11799	303	6	mechanism	mechanism	NOUN
taxlaw-11799	303	7	unresolved	unresolve	VERB
taxlaw-11799	303	8	transnational	transnational	ADJ
taxlaw-11799	303	9	tax	tax	NOUN
taxlaw-11799	303	10	disputes	dispute	NOUN
taxlaw-11799	303	11	may	may	AUX
taxlaw-11799	303	12	impede	impede	VERB
taxlaw-11799	303	13	global	global	ADJ
taxlaw-11799	303	14	development	development	NOUN
taxlaw-11799	303	15	because	because	SCONJ
taxlaw-11799	303	16	they	they	PRON
taxlaw-11799	303	17	can	can	AUX
taxlaw-11799	303	18	undermine	undermine	VERB
taxlaw-11799	303	19	cooperation	cooperation	NOUN
taxlaw-11799	303	20	and	and	CCONJ
taxlaw-11799	303	21	discourage	discourage	VERB
taxlaw-11799	303	22	investment	investment	NOUN
taxlaw-11799	303	23	.	.	PUNCT
taxlaw-11799	304	1	109	109	NUM
taxlaw-11799	304	2	on	on	ADP
taxlaw-11799	304	3	a	a	DET
taxlaw-11799	304	4	practical	practical	ADJ
taxlaw-11799	304	5	level	level	NOUN
taxlaw-11799	304	6	,	,	PUNCT
taxlaw-11799	304	7	dispute	dispute	NOUN
taxlaw-11799	304	8	resolution	resolution	NOUN
taxlaw-11799	304	9	is	be	AUX
taxlaw-11799	304	10	an	an	DET
taxlaw-11799	304	11	effective	effective	ADJ
taxlaw-11799	304	12	mechanism	mechanism	NOUN
taxlaw-11799	304	13	that	that	PRON
taxlaw-11799	304	14	ensures	ensure	VERB
taxlaw-11799	304	15	justice	justice	NOUN
taxlaw-11799	304	16	to	to	PART
taxlaw-11799	304	17	commentary	commentary	VERB
taxlaw-11799	304	18	,	,	PUNCT
taxlaw-11799	304	19	united	united	PROPN
taxlaw-11799	304	20	nations	nations	PROPN
taxlaw-11799	304	21	2017	2017	NUM
taxlaw-11799	304	22	,	,	PUNCT
taxlaw-11799	304	23	https://www.un.org/esa/ffd/wpcontent/uploads/2018/05/mdt_2017.pdf	https://www.un.org/esa/ffd/wpcontent/uploads/2018/05/mdt_2017.pdf	NOUN
taxlaw-11799	304	24	,	,	PUNCT
taxlaw-11799	305	1	[	[	X
taxlaw-11799	305	2	https://perma.cc/h9x6-arxx	https://perma.cc/h9x6-arxx	X
taxlaw-11799	305	3	]	]	X
taxlaw-11799	305	4	.	.	PUNCT
taxlaw-11799	306	1	102	102	NUM
taxlaw-11799	306	2	on	on	ADP
taxlaw-11799	306	3	the	the	DET
taxlaw-11799	306	4	use	use	NOUN
taxlaw-11799	306	5	of	of	ADP
taxlaw-11799	306	6	mediation	mediation	NOUN
taxlaw-11799	306	7	in	in	ADP
taxlaw-11799	306	8	the	the	DET
taxlaw-11799	306	9	context	context	NOUN
taxlaw-11799	306	10	of	of	ADP
taxlaw-11799	306	11	the	the	DET
taxlaw-11799	306	12	communication	communication	NOUN
taxlaw-11799	306	13	between	between	ADP
taxlaw-11799	306	14	competent	competent	ADJ
taxlaw-11799	306	15	authorities	authority	NOUN
taxlaw-11799	306	16	,	,	PUNCT
taxlaw-11799	306	17	see	see	VERB
taxlaw-11799	306	18	the	the	DET
taxlaw-11799	306	19	memap	memap	NOUN
taxlaw-11799	306	20	,	,	PUNCT
taxlaw-11799	306	21	at	at	ADP
taxlaw-11799	306	22	§	§	PROPN
taxlaw-11799	306	23	3.5.2	3.5.2	NUM
taxlaw-11799	306	24	.	.	PUNCT
taxlaw-11799	306	25	http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm	http://www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm	PROPN
taxlaw-11799	306	26	;	;	PUNCT
taxlaw-11799	306	27	see	see	VERB
taxlaw-11799	306	28	also	also	ADV
taxlaw-11799	306	29	http://www.oecd.org/ctp/transferpricing/3howmap35interactionbetweentaxpayersandcompetentauthorities-352.htm	http://www.oecd.org/ctp/transferpricing/3howmap35interactionbetweentaxpayersandcompetentauthorities-352.htm	PROPN
taxlaw-11799	306	30	.	.	PUNCT
taxlaw-11799	307	1	103	103	NUM
taxlaw-11799	308	1	i	i	PRON
taxlaw-11799	308	2	d.	d.	PROPN
taxlaw-11799	308	3	104	104	NUM
taxlaw-11799	308	4	eu	eu	PROPN
taxlaw-11799	308	5	,	,	PUNCT
taxlaw-11799	308	6	council	council	NOUN
taxlaw-11799	308	7	directive	directive	NOUN
taxlaw-11799	308	8	2017/1852	2017/1852	NUM
taxlaw-11799	308	9	,	,	PUNCT
taxlaw-11799	308	10	oct	oct	PROPN
taxlaw-11799	308	11	.	.	PROPN
taxlaw-11799	308	12	10	10	NUM
taxlaw-11799	308	13	,	,	PUNCT
taxlaw-11799	308	14	2017	2017	NUM
taxlaw-11799	308	15	on	on	ADP
taxlaw-11799	308	16	tax	tax	NOUN
taxlaw-11799	308	17	dispute	dispute	NOUN
taxlaw-11799	308	18	resolution	resolution	NOUN
taxlaw-11799	308	19	mechanisms	mechanism	NOUN
taxlaw-11799	308	20	in	in	ADP
taxlaw-11799	308	21	the	the	DET
taxlaw-11799	308	22	european	european	PROPN
taxlaw-11799	308	23	union	union	PROPN
taxlaw-11799	308	24	.	.	PUNCT
taxlaw-11799	309	1	105	105	NUM
taxlaw-11799	309	2	un	un	PROPN
taxlaw-11799	309	3	,	,	PUNCT
taxlaw-11799	309	4	document	document	NOUN
taxlaw-11799	309	5	e	e	NOUN
taxlaw-11799	309	6	/	/	SYM
taxlaw-11799	309	7	c.18/2019	c.18/2019	PROPN
taxlaw-11799	309	8	/	/	SYM
taxlaw-11799	309	9	crp	crp	NOUN
taxlaw-11799	309	10	17	17	NUM
taxlaw-11799	309	11	,	,	PUNCT
taxlaw-11799	309	12	sept	sept	PROPN
taxlaw-11799	309	13	.	.	PROPN
taxlaw-11799	309	14	23	23	NUM
taxlaw-11799	309	15	,	,	PUNCT
taxlaw-11799	309	16	2019	2019	NUM
taxlaw-11799	309	17	,	,	PUNCT
taxlaw-11799	309	18	https://www.un.org/esa/ffd/wpcontent/uploads/2019/09/19stm_crp17_domestic-dispute-resolution-mechanisms.pdf	https://www.un.org/esa/ffd/wpcontent/uploads/2019/09/19stm_crp17_domestic-dispute-resolution-mechanisms.pdf	NOUN
taxlaw-11799	309	19	,	,	PUNCT
taxlaw-11799	309	20	[	[	X
taxlaw-11799	309	21	https://perma.cc/4q32-tsc7	https://perma.cc/4q32-tsc7	X
taxlaw-11799	309	22	]	]	X
taxlaw-11799	309	23	.	.	PUNCT
taxlaw-11799	310	1	106	106	NUM
taxlaw-11799	311	1	i	i	PRON
taxlaw-11799	311	2	d.	d.	PROPN
taxlaw-11799	311	3	107	107	NUM
taxlaw-11799	311	4	un	un	PROPN
taxlaw-11799	311	5	,	,	PUNCT
taxlaw-11799	311	6	document	document	NOUN
taxlaw-11799	311	7	e	e	NOUN
taxlaw-11799	311	8	/	/	SYM
taxlaw-11799	311	9	c.18/2019	c.18/2019	PROPN
taxlaw-11799	311	10	/	/	SYM
taxlaw-11799	311	11	crp	crp	NOUN
taxlaw-11799	311	12	18	18	NUM
taxlaw-11799	311	13	,	,	PUNCT
taxlaw-11799	311	14	sept	sept	PROPN
taxlaw-11799	311	15	.	.	PROPN
taxlaw-11799	311	16	23	23	NUM
taxlaw-11799	311	17	,	,	PUNCT
taxlaw-11799	311	18	2019	2019	NUM
taxlaw-11799	311	19	,	,	PUNCT
taxlaw-11799	311	20	https://www.un.org/esa/ffd/wpcontent/uploads/2019/09/19stm_crp18_new-chapters-5-and-6.pdf	https://www.un.org/esa/ffd/wpcontent/uploads/2019/09/19stm_crp18_new-chapters-5-and-6.pdf	X
taxlaw-11799	311	21	,	,	PUNCT
taxlaw-11799	311	22	[	[	X
taxlaw-11799	311	23	https://perma.cc/v2vbm86k	https://perma.cc/v2vbm86k	X
taxlaw-11799	311	24	]	]	X
taxlaw-11799	311	25	.	.	PUNCT
taxlaw-11799	312	1	108	108	NUM
taxlaw-11799	313	1	i	i	PRON
taxlaw-11799	313	2	d.	d.	PROPN
taxlaw-11799	313	3	at	at	ADP
taxlaw-11799	313	4	§	§	PROPN
taxlaw-11799	313	5	6.6.4	6.6.4	NUM
taxlaw-11799	313	6	.	.	PUNCT
taxlaw-11799	314	1	109	109	NUM
taxlaw-11799	314	2	jeffery	jeffery	PROPN
taxlaw-11799	314	3	owens	owens	PROPN
taxlaw-11799	314	4	,	,	PUNCT
taxlaw-11799	314	5	resolving	resolve	VERB
taxlaw-11799	314	6	international	international	ADJ
taxlaw-11799	314	7	tax	tax	NOUN
taxlaw-11799	314	8	disputes	dispute	NOUN
taxlaw-11799	314	9	:	:	PUNCT
taxlaw-11799	314	10	the	the	DET
taxlaw-11799	314	11	role	role	NOUN
taxlaw-11799	314	12	of	of	ADP
taxlaw-11799	314	13	the	the	DET
taxlaw-11799	314	14	oecd	oecd	PROPN
taxlaw-11799	314	15	,	,	PUNCT
taxlaw-11799	314	16	gale	gale	VERB
taxlaw-11799	314	17	academic	academic	ADJ
taxlaw-11799	314	18	onefile	onefile	NOUN
taxlaw-11799	314	19	(	(	PUNCT
taxlaw-11799	314	20	oecd	oecd	PROPN
taxlaw-11799	314	21	publications	publication	NOUN
taxlaw-11799	314	22	and	and	CCONJ
taxlaw-11799	314	23	information	information	NOUN
taxlaw-11799	314	24	centre	centre	NOUN
taxlaw-11799	314	25	,	,	PUNCT
taxlaw-11799	314	26	2004	2004	NUM
taxlaw-11799	314	27	)	)	PUNCT
taxlaw-11799	314	28	,	,	PUNCT
taxlaw-11799	314	29	https://go.gale.com/ps/i.do?id=gale%7ca132120958&sid=googlescholar&v=2.1&it=r&linkacc	https://go.gale.com/ps/i.do?id=gale%7ca132120958&sid=googlescholar&v=2.1&it=r&linkacc	PROPN
taxlaw-11799	314	30	ess	ess	PROPN
taxlaw-11799	314	31	=	=	PRON
taxlaw-11799	314	32	abs&issn=00297054&p	abs&issn=00297054&p	NOUN
taxlaw-11799	314	33	=	=	ADJ
taxlaw-11799	314	34	aone&sw	aone&sw	NOUN
taxlaw-11799	314	35	=	=	ADJ
taxlaw-11799	314	36	w&usergroupname	w&usergroupname	ADJ
taxlaw-11799	314	37	=	=	SYM
taxlaw-11799	314	38	anon%7ecc17f21	anon%7ecc17f21	NOUN
taxlaw-11799	314	39	,	,	PUNCT
taxlaw-11799	314	40	[	[	X
taxlaw-11799	314	41	https://perma.cc/4g8r-n33q	https://perma.cc/4g8r-n33q	X
taxlaw-11799	314	42	]	]	X
taxlaw-11799	314	43	.	.	PUNCT
taxlaw-11799	315	1	2023	2023	NUM
taxlaw-11799	315	2	]	]	PUNCT
taxlaw-11799	315	3	the	the	DET
taxlaw-11799	315	4	path	path	NOUN
taxlaw-11799	315	5	to	to	PART
taxlaw-11799	315	6	mediation	mediation	VERB
taxlaw-11799	315	7	45	45	NUM
taxlaw-11799	315	8	the	the	DET
taxlaw-11799	315	9	tax	tax	NOUN
taxlaw-11799	315	10	authorities	authority	NOUN
taxlaw-11799	315	11	who	who	PRON
taxlaw-11799	315	12	,	,	PUNCT
taxlaw-11799	315	13	because	because	SCONJ
taxlaw-11799	315	14	of	of	ADP
taxlaw-11799	315	15	limited	limited	ADJ
taxlaw-11799	315	16	resources	resource	NOUN
taxlaw-11799	315	17	,	,	PUNCT
taxlaw-11799	315	18	find	find	VERB
taxlaw-11799	315	19	it	it	PRON
taxlaw-11799	315	20	difficult	difficult	ADJ
taxlaw-11799	315	21	to	to	PART
taxlaw-11799	315	22	stand	stand	VERB
taxlaw-11799	315	23	up	up	ADP
taxlaw-11799	315	24	to	to	ADP
taxlaw-11799	315	25	multinational	multinational	ADJ
taxlaw-11799	315	26	conglomerates	conglomerate	NOUN
taxlaw-11799	315	27	and	and	CCONJ
taxlaw-11799	315	28	foreign	foreign	ADJ
taxlaw-11799	315	29	authorities	authority	NOUN
taxlaw-11799	315	30	.	.	PUNCT
taxlaw-11799	316	1	fair	fair	ADJ
taxlaw-11799	316	2	and	and	CCONJ
taxlaw-11799	316	3	effective	effective	ADJ
taxlaw-11799	316	4	dispute	dispute	NOUN
taxlaw-11799	316	5	resolution	resolution	NOUN
taxlaw-11799	316	6	mechanisms	mechanism	NOUN
taxlaw-11799	316	7	serve	serve	VERB
taxlaw-11799	316	8	as	as	ADP
taxlaw-11799	316	9	a	a	DET
taxlaw-11799	316	10	significant	significant	ADJ
taxlaw-11799	316	11	influence	influence	NOUN
taxlaw-11799	316	12	on	on	ADP
taxlaw-11799	316	13	the	the	DET
taxlaw-11799	316	14	compliance	compliance	NOUN
taxlaw-11799	316	15	attitudes	attitude	NOUN
taxlaw-11799	316	16	of	of	ADP
taxlaw-11799	316	17	taxpayers	taxpayer	NOUN
taxlaw-11799	316	18	.	.	PUNCT
taxlaw-11799	317	1	by	by	ADP
taxlaw-11799	317	2	the	the	DET
taxlaw-11799	317	3	equivalent	equivalent	NOUN
taxlaw-11799	317	4	token	token	NOUN
taxlaw-11799	317	5	,	,	PUNCT
taxlaw-11799	317	6	the	the	DET
taxlaw-11799	317	7	oecd	oecd	PROPN
taxlaw-11799	317	8	and	and	CCONJ
taxlaw-11799	317	9	imf	imf	PROPN
taxlaw-11799	317	10	focus	focus	NOUN
taxlaw-11799	317	11	on	on	ADP
taxlaw-11799	317	12	tax	tax	NOUN
taxlaw-11799	317	13	-	-	PUNCT
taxlaw-11799	317	14	related	relate	VERB
taxlaw-11799	317	15	mandatory	mandatory	ADJ
taxlaw-11799	317	16	binding	bind	VERB
taxlaw-11799	317	17	arbitration	arbitration	NOUN
taxlaw-11799	317	18	to	to	PART
taxlaw-11799	317	19	improve	improve	VERB
taxlaw-11799	317	20	taxpayer	taxpayer	NOUN
taxlaw-11799	317	21	certainty.110	certainty.110	PROPN
taxlaw-11799	317	22	international	international	ADJ
taxlaw-11799	317	23	double	double	ADJ
taxlaw-11799	317	24	taxation	taxation	NOUN
taxlaw-11799	317	25	has	have	AUX
taxlaw-11799	317	26	been	be	AUX
taxlaw-11799	317	27	a	a	DET
taxlaw-11799	317	28	significant	significant	ADJ
taxlaw-11799	317	29	issue	issue	NOUN
taxlaw-11799	317	30	in	in	ADP
taxlaw-11799	317	31	which	which	PRON
taxlaw-11799	317	32	two	two	NUM
taxlaw-11799	317	33	jurisdictions	jurisdiction	NOUN
taxlaw-11799	317	34	seek	seek	VERB
taxlaw-11799	317	35	to	to	PART
taxlaw-11799	317	36	tax	tax	VERB
taxlaw-11799	317	37	the	the	DET
taxlaw-11799	317	38	same	same	ADJ
taxlaw-11799	317	39	set	set	NOUN
taxlaw-11799	317	40	of	of	ADP
taxlaw-11799	317	41	transactions	transaction	NOUN
taxlaw-11799	317	42	or	or	CCONJ
taxlaw-11799	317	43	activities.111	activities.111	ADP
taxlaw-11799	317	44	such	such	ADJ
taxlaw-11799	317	45	disputes	dispute	NOUN
taxlaw-11799	317	46	are	be	AUX
taxlaw-11799	317	47	usually	usually	ADV
taxlaw-11799	317	48	resolved	resolve	VERB
taxlaw-11799	317	49	by	by	ADP
taxlaw-11799	317	50	tax	tax	NOUN
taxlaw-11799	317	51	treaties	treaty	NOUN
taxlaw-11799	317	52	.	.	PUNCT
taxlaw-11799	318	1	when	when	SCONJ
taxlaw-11799	318	2	adopting	adopt	VERB
taxlaw-11799	318	3	the	the	DET
taxlaw-11799	318	4	treaty	treaty	NOUN
taxlaw-11799	318	5	provision	provision	NOUN
taxlaw-11799	318	6	,	,	PUNCT
taxlaw-11799	318	7	if	if	SCONJ
taxlaw-11799	318	8	there	there	PRON
taxlaw-11799	318	9	is	be	VERB
taxlaw-11799	318	10	a	a	DET
taxlaw-11799	318	11	disagreement	disagreement	NOUN
taxlaw-11799	318	12	,	,	PUNCT
taxlaw-11799	318	13	the	the	DET
taxlaw-11799	318	14	map	map	NOUN
taxlaw-11799	318	15	can	can	AUX
taxlaw-11799	318	16	be	be	AUX
taxlaw-11799	318	17	used	use	VERB
taxlaw-11799	318	18	to	to	PART
taxlaw-11799	318	19	resolve	resolve	VERB
taxlaw-11799	318	20	the	the	DET
taxlaw-11799	318	21	related	related	ADJ
taxlaw-11799	318	22	disagreement	disagreement	NOUN
taxlaw-11799	318	23	.	.	PUNCT
taxlaw-11799	319	1	an	an	DET
taxlaw-11799	319	2	efficient	efficient	ADJ
taxlaw-11799	319	3	way	way	NOUN
taxlaw-11799	319	4	to	to	PART
taxlaw-11799	319	5	resolve	resolve	VERB
taxlaw-11799	319	6	tax	tax	NOUN
taxlaw-11799	319	7	disputes	dispute	NOUN
taxlaw-11799	319	8	can	can	AUX
taxlaw-11799	319	9	be	be	AUX
taxlaw-11799	319	10	arbitration	arbitration	NOUN
taxlaw-11799	319	11	or	or	CCONJ
taxlaw-11799	319	12	mediation	mediation	NOUN
taxlaw-11799	319	13	,	,	PUNCT
taxlaw-11799	319	14	as	as	SCONJ
taxlaw-11799	319	15	its	its	PRON
taxlaw-11799	319	16	costs	cost	NOUN
taxlaw-11799	319	17	are	be	AUX
taxlaw-11799	319	18	significantly	significantly	ADV
taxlaw-11799	319	19	less	less	ADJ
taxlaw-11799	319	20	than	than	ADP
taxlaw-11799	319	21	the	the	DET
taxlaw-11799	319	22	costs	cost	NOUN
taxlaw-11799	319	23	incurred	incur	VERB
taxlaw-11799	319	24	in	in	ADP
taxlaw-11799	319	25	litigation.112	litigation.112	PROPN
taxlaw-11799	319	26	a.	a.	NOUN
taxlaw-11799	319	27	by	by	ADP
taxlaw-11799	319	28	design	design	NOUN
taxlaw-11799	319	29	:	:	PUNCT
taxlaw-11799	319	30	map	map	NOUN
taxlaw-11799	319	31	in	in	ADP
taxlaw-11799	319	32	double	double	ADJ
taxlaw-11799	319	33	tax	tax	NOUN
taxlaw-11799	319	34	treaties	treaty	NOUN
taxlaw-11799	319	35	taxpayers	taxpayer	NOUN
taxlaw-11799	319	36	can	can	AUX
taxlaw-11799	319	37	escape	escape	VERB
taxlaw-11799	319	38	the	the	DET
taxlaw-11799	319	39	possibly	possibly	ADV
taxlaw-11799	319	40	unfair	unfair	ADJ
taxlaw-11799	319	41	hearings	hearing	NOUN
taxlaw-11799	319	42	by	by	ADP
taxlaw-11799	319	43	utilizing	utilize	VERB
taxlaw-11799	319	44	the	the	DET
taxlaw-11799	319	45	map	map	NOUN
taxlaw-11799	319	46	process	process	NOUN
taxlaw-11799	319	47	.	.	PUNCT
taxlaw-11799	320	1	with	with	ADP
taxlaw-11799	320	2	map	map	NOUN
taxlaw-11799	320	3	,	,	PUNCT
taxlaw-11799	320	4	taxpayers	taxpayer	NOUN
taxlaw-11799	320	5	do	do	AUX
taxlaw-11799	320	6	not	not	PART
taxlaw-11799	320	7	have	have	VERB
taxlaw-11799	320	8	to	to	PART
taxlaw-11799	320	9	expose	expose	VERB
taxlaw-11799	320	10	themselves	themselves	PRON
taxlaw-11799	320	11	to	to	ADP
taxlaw-11799	320	12	host	host	NOUN
taxlaw-11799	320	13	states	state	NOUN
taxlaw-11799	320	14	’	'	PUNCT
taxlaw-11799	320	15	regulations.113	regulations.113	ADJ
taxlaw-11799	320	16	the	the	DET
taxlaw-11799	320	17	map	map	NOUN
taxlaw-11799	320	18	process	process	NOUN
taxlaw-11799	320	19	provides	provide	VERB
taxlaw-11799	320	20	taxpayers	taxpayer	NOUN
taxlaw-11799	320	21	with	with	ADP
taxlaw-11799	320	22	an	an	DET
taxlaw-11799	320	23	alternative	alternative	ADJ
taxlaw-11799	320	24	dispute	dispute	NOUN
taxlaw-11799	320	25	resolution	resolution	NOUN
taxlaw-11799	320	26	regime	regime	NOUN
taxlaw-11799	320	27	to	to	ADP
taxlaw-11799	320	28	the	the	DET
taxlaw-11799	320	29	host	host	NOUN
taxlaw-11799	320	30	state	state	NOUN
taxlaw-11799	320	31	’s	’s	PART
taxlaw-11799	320	32	judicial	judicial	ADJ
taxlaw-11799	320	33	system	system	NOUN
taxlaw-11799	320	34	.	.	PUNCT
taxlaw-11799	321	1	moreover	moreover	ADV
taxlaw-11799	321	2	,	,	PUNCT
taxlaw-11799	321	3	under	under	ADP
taxlaw-11799	321	4	double	double	ADJ
taxlaw-11799	321	5	tax	tax	NOUN
taxlaw-11799	321	6	treaties	treaty	NOUN
taxlaw-11799	321	7	,	,	PUNCT
taxlaw-11799	321	8	map	map	NOUN
taxlaw-11799	321	9	is	be	AUX
taxlaw-11799	321	10	a	a	DET
taxlaw-11799	321	11	prepositive	prepositive	ADJ
taxlaw-11799	321	12	stage	stage	NOUN
taxlaw-11799	321	13	before	before	SCONJ
taxlaw-11799	321	14	taxpayers	taxpayer	NOUN
taxlaw-11799	321	15	reach	reach	VERB
taxlaw-11799	321	16	mandatory	mandatory	ADJ
taxlaw-11799	321	17	arbitration	arbitration	NOUN
taxlaw-11799	321	18	.	.	PUNCT
taxlaw-11799	322	1	there	there	PRON
taxlaw-11799	322	2	has	have	AUX
taxlaw-11799	322	3	been	be	AUX
taxlaw-11799	322	4	a	a	DET
taxlaw-11799	322	5	significant	significant	ADJ
taxlaw-11799	322	6	increase	increase	NOUN
taxlaw-11799	322	7	in	in	ADP
taxlaw-11799	322	8	the	the	DET
taxlaw-11799	322	9	use	use	NOUN
taxlaw-11799	322	10	of	of	ADP
taxlaw-11799	322	11	investor	investor	NOUN
taxlaw-11799	322	12	-	-	PUNCT
taxlaw-11799	322	13	state	state	NOUN
taxlaw-11799	322	14	dispute	dispute	NOUN
taxlaw-11799	322	15	settlement	settlement	NOUN
taxlaw-11799	322	16	(	(	PUNCT
taxlaw-11799	322	17	isds	isds	NOUN
taxlaw-11799	322	18	)	)	PUNCT
taxlaw-11799	322	19	mechanisms	mechanism	NOUN
taxlaw-11799	322	20	for	for	ADP
taxlaw-11799	322	21	the	the	DET
taxlaw-11799	322	22	settlement	settlement	NOUN
taxlaw-11799	322	23	of	of	ADP
taxlaw-11799	322	24	tax	tax	NOUN
taxlaw-11799	322	25	disputes	dispute	NOUN
taxlaw-11799	322	26	.	.	PUNCT
taxlaw-11799	323	1	114	114	NUM
taxlaw-11799	323	2	further	far	ADV
taxlaw-11799	323	3	,	,	PUNCT
taxlaw-11799	323	4	investment	investment	NOUN
taxlaw-11799	323	5	arbitral	arbitral	ADJ
taxlaw-11799	323	6	awards	award	NOUN
taxlaw-11799	323	7	are	be	AUX
taxlaw-11799	323	8	easier	easy	ADJ
taxlaw-11799	323	9	to	to	PART
taxlaw-11799	323	10	enforce	enforce	VERB
taxlaw-11799	323	11	as	as	SCONJ
taxlaw-11799	323	12	they	they	PRON
taxlaw-11799	323	13	will	will	AUX
taxlaw-11799	323	14	be	be	AUX
taxlaw-11799	323	15	enforced	enforce	VERB
taxlaw-11799	323	16	in	in	ADP
taxlaw-11799	323	17	accordance	accordance	NOUN
taxlaw-11799	323	18	with	with	ADP
taxlaw-11799	323	19	the	the	DET
taxlaw-11799	323	20	related	relate	VERB
taxlaw-11799	323	21	arbitral	arbitral	ADJ
taxlaw-11799	323	22	institution	institution	NOUN
taxlaw-11799	323	23	’s	’s	PART
taxlaw-11799	323	24	corresponding	correspond	VERB
taxlaw-11799	323	25	regulations.115	regulations.115	NOUN
taxlaw-11799	323	26	for	for	ADP
taxlaw-11799	323	27	example	example	NOUN
taxlaw-11799	323	28	,	,	PUNCT
taxlaw-11799	323	29	when	when	SCONJ
taxlaw-11799	323	30	enforcing	enforce	VERB
taxlaw-11799	323	31	icsid	icsid	ADJ
taxlaw-11799	323	32	arbitration	arbitration	NOUN
taxlaw-11799	323	33	awards116	awards116	PROPN
taxlaw-11799	323	34	,	,	PUNCT
taxlaw-11799	323	35	the	the	DET
taxlaw-11799	323	36	corresponding	corresponding	ADJ
taxlaw-11799	323	37	bits	bit	NOUN
taxlaw-11799	323	38	and	and	CCONJ
taxlaw-11799	323	39	international	international	ADJ
taxlaw-11799	323	40	convention	convention	NOUN
taxlaw-11799	323	41	on	on	ADP
taxlaw-11799	323	42	the	the	DET
taxlaw-11799	323	43	settlement	settlement	NOUN
taxlaw-11799	323	44	of	of	ADP
taxlaw-11799	323	45	investment	investment	NOUN
taxlaw-11799	323	46	disputes	dispute	NOUN
taxlaw-11799	323	47	between	between	ADP
taxlaw-11799	323	48	states	state	NOUN
taxlaw-11799	323	49	and	and	CCONJ
taxlaw-11799	323	50	nationals	national	NOUN
taxlaw-11799	323	51	of	of	ADP
taxlaw-11799	323	52	the	the	DET
taxlaw-11799	323	53	other	other	ADJ
taxlaw-11799	323	54	states	state	NOUN
taxlaw-11799	323	55	117	117	NUM
taxlaw-11799	323	56	will	will	AUX
taxlaw-11799	323	57	be	be	AUX
taxlaw-11799	323	58	applied	apply	VERB
taxlaw-11799	323	59	.	.	PUNCT
taxlaw-11799	324	1	when	when	SCONJ
taxlaw-11799	324	2	enforcing	enforce	VERB
taxlaw-11799	324	3	the	the	DET
taxlaw-11799	324	4	uncitral	uncitral	ADJ
taxlaw-11799	324	5	arbitration	arbitration	NOUN
taxlaw-11799	324	6	awards	award	NOUN
taxlaw-11799	324	7	,	,	PUNCT
taxlaw-11799	324	8	arbitration	arbitration	NOUN
taxlaw-11799	324	9	rules	rule	NOUN
taxlaw-11799	324	10	and	and	CCONJ
taxlaw-11799	324	11	the	the	DET
taxlaw-11799	324	12	corresponding	corresponding	ADJ
taxlaw-11799	324	13	bits	bit	NOUN
taxlaw-11799	324	14	should	should	AUX
taxlaw-11799	324	15	be	be	AUX
taxlaw-11799	324	16	applied.118	applied.118	VERB
taxlaw-11799	324	17	according	accord	VERB
taxlaw-11799	324	18	to	to	ADP
taxlaw-11799	324	19	article	article	NOUN
taxlaw-11799	324	20	54	54	NUM
taxlaw-11799	324	21	of	of	ADP
taxlaw-11799	324	22	the	the	DET
taxlaw-11799	324	23	icsid	icsid	ADJ
taxlaw-11799	324	24	convention	convention	NOUN
taxlaw-11799	324	25	,	,	PUNCT
taxlaw-11799	324	26	arbitration	arbitration	NOUN
taxlaw-11799	324	27	awards	award	NOUN
taxlaw-11799	324	28	have	have	VERB
taxlaw-11799	324	29	binding	bind	VERB
taxlaw-11799	324	30	effect	effect	NOUN
taxlaw-11799	324	31	on	on	ADP
taxlaw-11799	324	32	the	the	DET
taxlaw-11799	324	33	contracting	contracting	NOUN
taxlaw-11799	324	34	parties	party	NOUN
taxlaw-11799	324	35	,	,	PUNCT
taxlaw-11799	324	36	and	and	CCONJ
taxlaw-11799	324	37	they	they	PRON
taxlaw-11799	324	38	have	have	VERB
taxlaw-11799	324	39	to	to	PART
taxlaw-11799	324	40	enforce	enforce	VERB
taxlaw-11799	324	41	them	they	PRON
taxlaw-11799	324	42	110	110	NUM
taxlaw-11799	324	43	hans	hans	PROPN
taxlaw-11799	324	44	mooij	mooij	NOUN
taxlaw-11799	324	45	,	,	PUNCT
taxlaw-11799	324	46	international	international	ADJ
taxlaw-11799	324	47	tax	tax	NOUN
taxlaw-11799	324	48	disputes	dispute	NOUN
taxlaw-11799	324	49	and	and	CCONJ
taxlaw-11799	324	50	developing	develop	VERB
taxlaw-11799	324	51	countries	country	NOUN
taxlaw-11799	324	52	,	,	PUNCT
taxlaw-11799	324	53	ciat	ciat	NOUN
taxlaw-11799	324	54	(	(	PUNCT
taxlaw-11799	324	55	july	july	PROPN
taxlaw-11799	324	56	1	1	NUM
taxlaw-11799	324	57	,	,	PUNCT
taxlaw-11799	324	58	2020	2020	NUM
taxlaw-11799	324	59	)	)	PUNCT
taxlaw-11799	324	60	,	,	PUNCT
taxlaw-11799	324	61	https://www.ciat.org/international-tax-disputes-and-developing-countries/?lang=en/	https://www.ciat.org/international-tax-disputes-and-developing-countries/?lang=en/	NOUN
taxlaw-11799	324	62	,	,	PUNCT
taxlaw-11799	324	63	[	[	X
taxlaw-11799	324	64	https://perma.cc/8zt3-8wur	https://perma.cc/8zt3-8wur	X
taxlaw-11799	324	65	]	]	X
taxlaw-11799	324	66	.	.	PUNCT
taxlaw-11799	325	1	111	111	NUM
taxlaw-11799	325	2	michael	michael	PROPN
taxlaw-11799	325	3	lang	lang	PROPN
taxlaw-11799	325	4	,	,	PUNCT
taxlaw-11799	325	5	introduction	introduction	NOUN
taxlaw-11799	325	6	to	to	ADP
taxlaw-11799	325	7	the	the	DET
taxlaw-11799	325	8	law	law	NOUN
taxlaw-11799	325	9	of	of	ADP
taxlaw-11799	325	10	double	double	ADJ
taxlaw-11799	325	11	taxation	taxation	NOUN
taxlaw-11799	325	12	conventions	convention	NOUN
taxlaw-11799	325	13	2	2	NUM
taxlaw-11799	325	14	(	(	PUNCT
taxlaw-11799	325	15	ibfd	ibfd	VERB
taxlaw-11799	325	16	2021	2021	NUM
taxlaw-11799	325	17	)	)	PUNCT
taxlaw-11799	325	18	.	.	PUNCT
taxlaw-11799	326	1	112	112	NUM
taxlaw-11799	326	2	see	see	VERB
taxlaw-11799	326	3	generally	generally	ADV
taxlaw-11799	326	4	michelle	michelle	PROPN
taxlaw-11799	326	5	markham	markham	PROPN
taxlaw-11799	326	6	,	,	PUNCT
taxlaw-11799	326	7	litigation	litigation	NOUN
taxlaw-11799	326	8	,	,	PUNCT
taxlaw-11799	326	9	arbitration	arbitration	NOUN
taxlaw-11799	326	10	and	and	CCONJ
taxlaw-11799	326	11	mediation	mediation	NOUN
taxlaw-11799	326	12	in	in	ADP
taxlaw-11799	326	13	international	international	ADJ
taxlaw-11799	326	14	tax	tax	NOUN
taxlaw-11799	326	15	disputes	dispute	NOUN
taxlaw-11799	326	16	:	:	PUNCT
taxlaw-11799	326	17	an	an	DET
taxlaw-11799	326	18	assessment	assessment	NOUN
taxlaw-11799	326	19	of	of	ADP
taxlaw-11799	326	20	whether	whether	SCONJ
taxlaw-11799	326	21	this	this	DET
taxlaw-11799	326	22	results	result	NOUN
taxlaw-11799	326	23	in	in	ADP
taxlaw-11799	326	24	competitive	competitive	ADJ
taxlaw-11799	326	25	or	or	CCONJ
taxlaw-11799	326	26	collaborative	collaborative	ADJ
taxlaw-11799	326	27	relations	relation	NOUN
taxlaw-11799	326	28	,	,	PUNCT
taxlaw-11799	326	29	11	11	NUM
taxlaw-11799	326	30	contemp	contemp	NOUN
taxlaw-11799	326	31	.	.	PUNCT
taxlaw-11799	327	1	asia	asia	PROPN
taxlaw-11799	327	2	arb	arb	PROPN
taxlaw-11799	327	3	.	.	PUNCT
taxlaw-11799	328	1	j.	j.	PROPN
taxlaw-11799	328	2	277	277	NUM
taxlaw-11799	328	3	(	(	PUNCT
taxlaw-11799	328	4	2018	2018	NUM
taxlaw-11799	328	5	)	)	PUNCT
taxlaw-11799	328	6	.	.	PUNCT
taxlaw-11799	329	1	113	113	NUM
taxlaw-11799	329	2	michele	michele	PROPN
taxlaw-11799	329	3	potestà	potestà	PROPN
taxlaw-11799	329	4	,	,	PUNCT
taxlaw-11799	329	5	legitimate	legitimate	ADJ
taxlaw-11799	329	6	expectations	expectation	NOUN
taxlaw-11799	329	7	in	in	ADP
taxlaw-11799	329	8	investment	investment	NOUN
taxlaw-11799	329	9	treaty	treaty	NOUN
taxlaw-11799	329	10	law	law	NOUN
taxlaw-11799	329	11	:	:	PUNCT
taxlaw-11799	329	12	understanding	understand	VERB
taxlaw-11799	329	13	the	the	DET
taxlaw-11799	329	14	roots	root	NOUN
taxlaw-11799	329	15	and	and	CCONJ
taxlaw-11799	329	16	the	the	DET
taxlaw-11799	329	17	limits	limit	NOUN
taxlaw-11799	329	18	of	of	ADP
taxlaw-11799	329	19	a	a	DET
taxlaw-11799	329	20	controversial	controversial	ADJ
taxlaw-11799	329	21	concept	concept	NOUN
taxlaw-11799	329	22	,	,	PUNCT
taxlaw-11799	329	23	28	28	NUM
taxlaw-11799	329	24	icsid	icsid	ADJ
taxlaw-11799	329	25	rev	rev	X
taxlaw-11799	329	26	.	.	PROPN
taxlaw-11799	329	27	88	88	NUM
taxlaw-11799	329	28	,	,	PUNCT
taxlaw-11799	329	29	88–122	88–122	PROPN
taxlaw-11799	329	30	(	(	PUNCT
taxlaw-11799	329	31	2013	2013	NUM
taxlaw-11799	329	32	)	)	PUNCT
taxlaw-11799	329	33	.	.	PUNCT
taxlaw-11799	330	1	114	114	NUM
taxlaw-11799	330	2	august	august	PROPN
taxlaw-11799	330	3	reinisch	reinisch	NOUN
taxlaw-11799	330	4	,	,	PUNCT
taxlaw-11799	330	5	the	the	DET
taxlaw-11799	330	6	scope	scope	NOUN
taxlaw-11799	330	7	of	of	ADP
taxlaw-11799	330	8	investor	investor	NOUN
taxlaw-11799	330	9	-	-	PUNCT
taxlaw-11799	330	10	state	state	NOUN
taxlaw-11799	330	11	dispute	dispute	NOUN
taxlaw-11799	330	12	settlement	settlement	NOUN
taxlaw-11799	330	13	in	in	ADP
taxlaw-11799	330	14	international	international	ADJ
taxlaw-11799	330	15	investment	investment	NOUN
taxlaw-11799	330	16	agreements	agreement	NOUN
taxlaw-11799	330	17	,	,	PUNCT
taxlaw-11799	330	18	21(1	21(1	NUM
taxlaw-11799	330	19	)	)	PUNCT
taxlaw-11799	330	20	asia	asia	PROPN
taxlaw-11799	330	21	pac	pac	PROPN
taxlaw-11799	330	22	.	.	PUNCT
taxlaw-11799	330	23	l.	l.	PROPN
taxlaw-11799	330	24	rev	rev	PROPN
taxlaw-11799	330	25	.	.	PROPN
taxlaw-11799	330	26	3	3	NUM
taxlaw-11799	330	27	,	,	PUNCT
taxlaw-11799	330	28	3	3	NUM
taxlaw-11799	330	29	-	-	SYM
taxlaw-11799	330	30	26	26	NUM
taxlaw-11799	330	31	(	(	PUNCT
taxlaw-11799	330	32	2013	2013	NUM
taxlaw-11799	330	33	)	)	PUNCT
taxlaw-11799	330	34	.	.	PUNCT
taxlaw-11799	331	1	115	115	NUM
taxlaw-11799	331	2	vincent	vincent	PROPN
taxlaw-11799	331	3	o.	o.	PROPN
taxlaw-11799	331	4	nmehielle	nmehielle	PROPN
taxlaw-11799	331	5	,	,	PUNCT
taxlaw-11799	331	6	enforcing	enforce	VERB
taxlaw-11799	331	7	arbitration	arbitration	NOUN
taxlaw-11799	331	8	awards	award	NOUN
taxlaw-11799	331	9	under	under	ADP
taxlaw-11799	331	10	the	the	DET
taxlaw-11799	331	11	international	international	ADJ
taxlaw-11799	331	12	convention	convention	NOUN
taxlaw-11799	331	13	for	for	ADP
taxlaw-11799	331	14	the	the	DET
taxlaw-11799	331	15	settlement	settlement	NOUN
taxlaw-11799	331	16	of	of	ADP
taxlaw-11799	331	17	investment	investment	NOUN
taxlaw-11799	331	18	disputes	dispute	NOUN
taxlaw-11799	331	19	(	(	PUNCT
taxlaw-11799	331	20	icsid	icsid	ADJ
taxlaw-11799	331	21	convention	convention	PROPN
taxlaw-11799	331	22	)	)	PUNCT
taxlaw-11799	331	23	,	,	PUNCT
taxlaw-11799	331	24	7	7	NUM
taxlaw-11799	331	25	ann	ann	PROPN
taxlaw-11799	331	26	.	.	PUNCT
taxlaw-11799	332	1	surv	surv	PROPN
taxlaw-11799	332	2	.	.	PUNCT
taxlaw-11799	333	1	int’l	int’l	NUM
taxlaw-11799	333	2	&	&	CCONJ
taxlaw-11799	333	3	compar	compar	PROPN
taxlaw-11799	333	4	.	.	PUNCT
taxlaw-11799	334	1	l.	l.	PROPN
taxlaw-11799	334	2	21	21	NUM
taxlaw-11799	334	3	,	,	PUNCT
taxlaw-11799	334	4	at	at	ADP
taxlaw-11799	334	5	30	30	NUM
taxlaw-11799	334	6	,	,	PUNCT
taxlaw-11799	334	7	36	36	NUM
taxlaw-11799	334	8	(	(	PUNCT
taxlaw-11799	334	9	2001	2001	NUM
taxlaw-11799	334	10	)	)	PUNCT
taxlaw-11799	334	11	.	.	PUNCT
taxlaw-11799	335	1	116	116	NUM
taxlaw-11799	335	2	julien	julien	PROPN
taxlaw-11799	335	3	chaisse	chaisse	PROPN
taxlaw-11799	335	4	,	,	PUNCT
taxlaw-11799	335	5	international	international	ADJ
taxlaw-11799	335	6	investment	investment	NOUN
taxlaw-11799	335	7	law	law	NOUN
taxlaw-11799	335	8	and	and	CCONJ
taxlaw-11799	335	9	taxation	taxation	NOUN
taxlaw-11799	335	10	:	:	PUNCT
taxlaw-11799	335	11	from	from	ADP
taxlaw-11799	335	12	coexistence	coexistence	NOUN
taxlaw-11799	335	13	to	to	ADP
taxlaw-11799	335	14	cooperation	cooperation	NOUN
taxlaw-11799	335	15	,	,	PUNCT
taxlaw-11799	335	16	e15	e15	PROPN
taxlaw-11799	335	17	initiative	initiative	NOUN
taxlaw-11799	335	18	,	,	PUNCT
taxlaw-11799	335	19	at	at	ADP
taxlaw-11799	335	20	11	11	NUM
taxlaw-11799	335	21	(	(	PUNCT
taxlaw-11799	335	22	2016	2016	NUM
taxlaw-11799	335	23	)	)	PUNCT
taxlaw-11799	335	24	.	.	PUNCT
taxlaw-11799	336	1	117	117	NUM
taxlaw-11799	336	2	icsid	icsid	ADJ
taxlaw-11799	336	3	convention	convention	NOUN
taxlaw-11799	336	4	,	,	PUNCT
taxlaw-11799	336	5	regulations	regulation	NOUN
taxlaw-11799	336	6	and	and	CCONJ
taxlaw-11799	336	7	rules	rule	NOUN
taxlaw-11799	336	8	2006	2006	NUM
taxlaw-11799	336	9	,	,	PUNCT
taxlaw-11799	336	10	at	at	ADP
taxlaw-11799	336	11	27	27	NUM
taxlaw-11799	336	12	-	-	SYM
taxlaw-11799	336	13	28	28	NUM
taxlaw-11799	336	14	.	.	PUNCT
taxlaw-11799	337	1	118	118	NUM
taxlaw-11799	337	2	julien	julien	PROPN
taxlaw-11799	337	3	chaisse	chaisse	PROPN
taxlaw-11799	337	4	,	,	PUNCT
taxlaw-11799	337	5	making	make	VERB
taxlaw-11799	337	6	tax	tax	NOUN
taxlaw-11799	337	7	dispute	dispute	NOUN
taxlaw-11799	337	8	resolution	resolution	NOUN
taxlaw-11799	337	9	mechanisms	mechanism	VERB
taxlaw-11799	337	10	more	more	ADV
taxlaw-11799	337	11	effective	effective	ADJ
taxlaw-11799	337	12	—	—	PUNCT
taxlaw-11799	337	13	the	the	DET
taxlaw-11799	337	14	base	base	NOUN
taxlaw-11799	337	15	erosion	erosion	NOUN
taxlaw-11799	337	16	and	and	CCONJ
taxlaw-11799	337	17	profit	profit	NOUN
taxlaw-11799	337	18	shifting	shifting	NOUN
taxlaw-11799	337	19	project	project	NOUN
taxlaw-11799	337	20	and	and	CCONJ
taxlaw-11799	337	21	beyond	beyond	ADP
taxlaw-11799	337	22	,	,	PUNCT
taxlaw-11799	337	23	10	10	NUM
taxlaw-11799	337	24	contemp	contemp	NOUN
taxlaw-11799	337	25	.	.	PUNCT
taxlaw-11799	338	1	asia	asia	PROPN
taxlaw-11799	338	2	arbit	arbit	PROPN
taxlaw-11799	338	3	.	.	PUNCT
taxlaw-11799	339	1	j.	j.	PROPN
taxlaw-11799	339	2	1	1	PROPN
taxlaw-11799	339	3	,	,	PUNCT
taxlaw-11799	339	4	27	27	NUM
taxlaw-11799	339	5	(	(	PUNCT
taxlaw-11799	339	6	2017	2017	NUM
taxlaw-11799	339	7	)	)	PUNCT
taxlaw-11799	339	8	.	.	PUNCT
taxlaw-11799	340	1	46	46	NUM
taxlaw-11799	340	2	columbia	columbia	PROPN
taxlaw-11799	340	3	journal	journal	PROPN
taxlaw-11799	340	4	of	of	ADP
taxlaw-11799	340	5	tax	tax	NOUN
taxlaw-11799	340	6	law	law	NOUN
taxlaw-11799	341	1	[	[	X
taxlaw-11799	341	2	vol	vol	NOUN
taxlaw-11799	341	3	14:1	14:1	NUM
taxlaw-11799	341	4	within	within	ADP
taxlaw-11799	341	5	their	their	PRON
taxlaw-11799	341	6	territories.119	territories.119	NOUN
taxlaw-11799	341	7	additionally	additionally	ADV
taxlaw-11799	341	8	,	,	PUNCT
taxlaw-11799	341	9	only	only	ADV
taxlaw-11799	341	10	the	the	DET
taxlaw-11799	341	11	parties	party	NOUN
taxlaw-11799	341	12	to	to	ADP
taxlaw-11799	341	13	the	the	DET
taxlaw-11799	341	14	dispute	dispute	NOUN
taxlaw-11799	341	15	are	be	AUX
taxlaw-11799	341	16	bound	bind	VERB
taxlaw-11799	341	17	by	by	ADP
taxlaw-11799	341	18	the	the	DET
taxlaw-11799	341	19	awards.120	awards.120	ADJ
taxlaw-11799	341	20	when	when	SCONJ
taxlaw-11799	341	21	an	an	DET
taxlaw-11799	341	22	arbitral	arbitral	ADJ
taxlaw-11799	341	23	tribunal	tribunal	NOUN
taxlaw-11799	341	24	in	in	ADP
taxlaw-11799	341	25	bits	bits	PROPN
taxlaw-11799	341	26	reaches	reach	VERB
taxlaw-11799	341	27	an	an	DET
taxlaw-11799	341	28	award	award	NOUN
taxlaw-11799	341	29	,	,	PUNCT
taxlaw-11799	341	30	the	the	DET
taxlaw-11799	341	31	contracting	contracting	NOUN
taxlaw-11799	341	32	parties	party	NOUN
taxlaw-11799	341	33	and	and	CCONJ
taxlaw-11799	341	34	participating	participate	VERB
taxlaw-11799	341	35	members	member	NOUN
taxlaw-11799	341	36	of	of	ADP
taxlaw-11799	341	37	icsid	icsid	PROPN
taxlaw-11799	341	38	’s	’s	PART
taxlaw-11799	341	39	convention	convention	NOUN
taxlaw-11799	341	40	are	be	AUX
taxlaw-11799	341	41	bound	bind	VERB
taxlaw-11799	341	42	by	by	ADP
taxlaw-11799	341	43	the	the	DET
taxlaw-11799	341	44	related	relate	VERB
taxlaw-11799	341	45	awards.121	awards.121	VERB
taxlaw-11799	341	46	furthermore	furthermore	ADV
taxlaw-11799	341	47	,	,	PUNCT
taxlaw-11799	341	48	as	as	SCONJ
taxlaw-11799	341	49	the	the	DET
taxlaw-11799	341	50	icsid	icsid	ADJ
taxlaw-11799	341	51	has	have	VERB
taxlaw-11799	341	52	a	a	DET
taxlaw-11799	341	53	close	close	ADJ
taxlaw-11799	341	54	relationship	relationship	NOUN
taxlaw-11799	341	55	with	with	ADP
taxlaw-11799	341	56	the	the	DET
taxlaw-11799	341	57	world	world	PROPN
taxlaw-11799	341	58	bank	bank	PROPN
taxlaw-11799	341	59	,	,	PUNCT
taxlaw-11799	341	60	icsid	icsid	ADJ
taxlaw-11799	341	61	awards	award	NOUN
taxlaw-11799	341	62	are	be	AUX
taxlaw-11799	341	63	enforced	enforce	VERB
taxlaw-11799	341	64	by	by	ADP
taxlaw-11799	341	65	the	the	DET
taxlaw-11799	341	66	world	world	PROPN
taxlaw-11799	341	67	bank	bank	PROPN
taxlaw-11799	341	68	’s	’s	PART
taxlaw-11799	341	69	member	member	NOUN
taxlaw-11799	341	70	states	state	VERB
taxlaw-11799	341	71	voluntarily.122	voluntarily.122	PROPN
taxlaw-11799	341	72	therefore	therefore	ADV
taxlaw-11799	341	73	,	,	PUNCT
taxlaw-11799	341	74	the	the	DET
taxlaw-11799	341	75	losing	lose	VERB
taxlaw-11799	341	76	parties	party	NOUN
taxlaw-11799	341	77	will	will	AUX
taxlaw-11799	341	78	follow	follow	VERB
taxlaw-11799	341	79	the	the	DET
taxlaw-11799	341	80	icsid	icsid	ADJ
taxlaw-11799	341	81	awards	award	NOUN
taxlaw-11799	341	82	to	to	PART
taxlaw-11799	341	83	avoid	avoid	VERB
taxlaw-11799	341	84	negative	negative	ADJ
taxlaw-11799	341	85	consequences	consequence	NOUN
taxlaw-11799	341	86	,	,	PUNCT
taxlaw-11799	341	87	such	such	ADJ
taxlaw-11799	341	88	as	as	ADP
taxlaw-11799	341	89	sanctions.123	sanctions.123	NOUN
taxlaw-11799	341	90	in	in	ADP
taxlaw-11799	341	91	this	this	DET
taxlaw-11799	341	92	respect	respect	NOUN
taxlaw-11799	341	93	,	,	PUNCT
taxlaw-11799	341	94	the	the	DET
taxlaw-11799	341	95	arbitration	arbitration	NOUN
taxlaw-11799	341	96	clause	clause	NOUN
taxlaw-11799	341	97	under	under	ADP
taxlaw-11799	341	98	bits	bit	NOUN
taxlaw-11799	341	99	is	be	AUX
taxlaw-11799	341	100	chosen	choose	VERB
taxlaw-11799	341	101	by	by	ADP
taxlaw-11799	341	102	foreign	foreign	ADJ
taxlaw-11799	341	103	investors	investor	NOUN
taxlaw-11799	341	104	to	to	PART
taxlaw-11799	341	105	deal	deal	VERB
taxlaw-11799	341	106	with	with	ADP
taxlaw-11799	341	107	their	their	PRON
taxlaw-11799	341	108	transnational	transnational	ADJ
taxlaw-11799	341	109	taxation	taxation	NOUN
taxlaw-11799	341	110	disputes	dispute	NOUN
taxlaw-11799	341	111	.	.	PUNCT
taxlaw-11799	342	1	however	however	ADV
taxlaw-11799	342	2	,	,	PUNCT
taxlaw-11799	342	3	during	during	ADP
taxlaw-11799	342	4	the	the	DET
taxlaw-11799	342	5	map	map	NOUN
taxlaw-11799	342	6	process	process	NOUN
taxlaw-11799	342	7	,	,	PUNCT
taxlaw-11799	342	8	taxpayers	taxpayer	NOUN
taxlaw-11799	342	9	enjoy	enjoy	VERB
taxlaw-11799	342	10	little	little	ADJ
taxlaw-11799	342	11	legal	legal	ADJ
taxlaw-11799	342	12	standing	standing	NOUN
taxlaw-11799	342	13	and	and	CCONJ
taxlaw-11799	342	14	can	can	AUX
taxlaw-11799	342	15	only	only	ADV
taxlaw-11799	342	16	provide	provide	VERB
taxlaw-11799	342	17	some	some	DET
taxlaw-11799	342	18	written	write	VERB
taxlaw-11799	342	19	materials	material	NOUN
taxlaw-11799	342	20	of	of	ADP
taxlaw-11799	342	21	evidence.124	evidence.124	NOUN
taxlaw-11799	342	22	according	accord	VERB
taxlaw-11799	342	23	to	to	ADP
taxlaw-11799	342	24	the	the	DET
taxlaw-11799	342	25	2017	2017	NUM
taxlaw-11799	342	26	oecd	oecd	PROPN
taxlaw-11799	342	27	model	model	NOUN
taxlaw-11799	342	28	convention	convention	PROPN
taxlaw-11799	342	29	,	,	PUNCT
taxlaw-11799	342	30	before	before	SCONJ
taxlaw-11799	342	31	the	the	DET
taxlaw-11799	342	32	map	map	NOUN
taxlaw-11799	342	33	process	process	NOUN
taxlaw-11799	342	34	,	,	PUNCT
taxlaw-11799	342	35	disputes	dispute	NOUN
taxlaw-11799	342	36	should	should	AUX
taxlaw-11799	342	37	be	be	AUX
taxlaw-11799	342	38	submitted	submit	VERB
taxlaw-11799	342	39	by	by	ADP
taxlaw-11799	342	40	taxpayers	taxpayer	NOUN
taxlaw-11799	342	41	to	to	ADP
taxlaw-11799	342	42	the	the	DET
taxlaw-11799	342	43	corresponding	corresponding	ADJ
taxlaw-11799	342	44	competent	competent	ADJ
taxlaw-11799	342	45	authority.125	authority.125	NOUN
taxlaw-11799	342	46	if	if	SCONJ
taxlaw-11799	342	47	the	the	DET
taxlaw-11799	342	48	dispute	dispute	NOUN
taxlaw-11799	342	49	can	can	AUX
taxlaw-11799	342	50	be	be	AUX
taxlaw-11799	342	51	resolved	resolve	VERB
taxlaw-11799	342	52	by	by	ADP
taxlaw-11799	342	53	the	the	DET
taxlaw-11799	342	54	competent	competent	ADJ
taxlaw-11799	342	55	authority	authority	NOUN
taxlaw-11799	342	56	unilaterally	unilaterally	ADV
taxlaw-11799	342	57	,	,	PUNCT
taxlaw-11799	342	58	the	the	DET
taxlaw-11799	342	59	other	other	ADJ
taxlaw-11799	342	60	methods	method	NOUN
taxlaw-11799	342	61	,	,	PUNCT
taxlaw-11799	342	62	like	like	ADP
taxlaw-11799	342	63	map	map	NOUN
taxlaw-11799	342	64	procedure	procedure	NOUN
taxlaw-11799	342	65	,	,	PUNCT
taxlaw-11799	342	66	will	will	AUX
taxlaw-11799	342	67	not	not	PART
taxlaw-11799	342	68	be	be	AUX
taxlaw-11799	342	69	needed	need	VERB
taxlaw-11799	342	70	.	.	PUNCT
taxlaw-11799	343	1	consequently	consequently	ADV
taxlaw-11799	343	2	,	,	PUNCT
taxlaw-11799	343	3	access	access	NOUN
taxlaw-11799	343	4	to	to	ADP
taxlaw-11799	343	5	the	the	DET
taxlaw-11799	343	6	map	map	NOUN
taxlaw-11799	343	7	procedure	procedure	NOUN
taxlaw-11799	343	8	can	can	AUX
taxlaw-11799	343	9	be	be	AUX
taxlaw-11799	343	10	decided	decide	VERB
taxlaw-11799	343	11	by	by	ADP
taxlaw-11799	343	12	the	the	DET
taxlaw-11799	343	13	competent	competent	ADJ
taxlaw-11799	343	14	authority.126	authority.126	VERB
taxlaw-11799	343	15	a	a	DET
taxlaw-11799	343	16	lack	lack	NOUN
taxlaw-11799	343	17	of	of	ADP
taxlaw-11799	343	18	transparency	transparency	NOUN
taxlaw-11799	343	19	in	in	ADP
taxlaw-11799	343	20	the	the	DET
taxlaw-11799	343	21	competent	competent	ADJ
taxlaw-11799	343	22	authority	authority	NOUN
taxlaw-11799	343	23	’s	’s	PART
taxlaw-11799	343	24	decision	decision	NOUN
taxlaw-11799	343	25	-	-	PUNCT
taxlaw-11799	343	26	making	make	VERB
taxlaw-11799	343	27	process	process	NOUN
taxlaw-11799	343	28	is	be	AUX
taxlaw-11799	343	29	a	a	DET
taxlaw-11799	343	30	main	main	ADJ
taxlaw-11799	343	31	shortcoming.127	shortcoming.127	NOUN
taxlaw-11799	343	32	over	over	ADP
taxlaw-11799	343	33	100	100	NUM
taxlaw-11799	343	34	jurisdictions	jurisdiction	NOUN
taxlaw-11799	343	35	signed	sign	VERB
taxlaw-11799	343	36	the	the	DET
taxlaw-11799	343	37	multilateral	multilateral	ADJ
taxlaw-11799	343	38	convention	convention	NOUN
taxlaw-11799	343	39	to	to	PART
taxlaw-11799	343	40	implement	implement	VERB
taxlaw-11799	343	41	tax	tax	NOUN
taxlaw-11799	343	42	treaty	treaty	NOUN
taxlaw-11799	343	43	related	relate	VERB
taxlaw-11799	343	44	measures	measure	NOUN
taxlaw-11799	343	45	to	to	PART
taxlaw-11799	343	46	prevent	prevent	VERB
taxlaw-11799	343	47	base	base	NOUN
taxlaw-11799	343	48	erosion	erosion	NOUN
taxlaw-11799	343	49	and	and	CCONJ
taxlaw-11799	343	50	profit	profit	NOUN
taxlaw-11799	343	51	shifting	shift	VERB
taxlaw-11799	343	52	(	(	PUNCT
taxlaw-11799	343	53	“	"	PUNCT
taxlaw-11799	343	54	multilateral	multilateral	ADJ
taxlaw-11799	343	55	instrument	instrument	NOUN
taxlaw-11799	343	56	”	"	PUNCT
taxlaw-11799	343	57	or	or	CCONJ
taxlaw-11799	343	58	“	"	PUNCT
taxlaw-11799	343	59	mli	mli	PROPN
taxlaw-11799	343	60	”	"	PUNCT
taxlaw-11799	343	61	)	)	PUNCT
taxlaw-11799	343	62	in	in	ADP
taxlaw-11799	343	63	november	november	PROPN
taxlaw-11799	343	64	2016	2016	NUM
taxlaw-11799	343	65	,	,	PUNCT
taxlaw-11799	343	66	which	which	PRON
taxlaw-11799	343	67	will	will	AUX
taxlaw-11799	343	68	quickly	quickly	ADV
taxlaw-11799	343	69	implement	implement	VERB
taxlaw-11799	343	70	a	a	DET
taxlaw-11799	343	71	series	series	NOUN
taxlaw-11799	343	72	of	of	ADP
taxlaw-11799	343	73	tax	tax	NOUN
taxlaw-11799	343	74	treaty	treaty	NOUN
taxlaw-11799	343	75	measures	measure	NOUN
taxlaw-11799	343	76	to	to	PART
taxlaw-11799	343	77	update	update	VERB
taxlaw-11799	343	78	transnational	transnational	ADJ
taxlaw-11799	343	79	tax	tax	NOUN
taxlaw-11799	343	80	rules	rule	NOUN
taxlaw-11799	343	81	and	and	CCONJ
taxlaw-11799	343	82	reduce	reduce	VERB
taxlaw-11799	343	83	the	the	DET
taxlaw-11799	343	84	opportunity	opportunity	NOUN
taxlaw-11799	343	85	for	for	SCONJ
taxlaw-11799	343	86	multinational	multinational	ADJ
taxlaw-11799	343	87	enterprises	enterprise	NOUN
taxlaw-11799	343	88	to	to	PART
taxlaw-11799	343	89	avoid	avoid	VERB
taxlaw-11799	343	90	paying	pay	VERB
taxlaw-11799	343	91	taxes	taxis	NOUN
taxlaw-11799	343	92	.	.	PUNCT
taxlaw-11799	344	1	during	during	ADP
taxlaw-11799	344	2	the	the	DET
taxlaw-11799	344	3	map	map	NOUN
taxlaw-11799	344	4	procedure	procedure	NOUN
taxlaw-11799	344	5	,	,	PUNCT
taxlaw-11799	344	6	the	the	DET
taxlaw-11799	344	7	national	national	ADJ
taxlaw-11799	344	8	interests	interest	NOUN
taxlaw-11799	344	9	of	of	ADP
taxlaw-11799	344	10	disputing	dispute	VERB
taxlaw-11799	344	11	parties	party	NOUN
taxlaw-11799	344	12	can	can	AUX
taxlaw-11799	344	13	be	be	AUX
taxlaw-11799	344	14	vital	vital	ADJ
taxlaw-11799	344	15	,	,	PUNCT
taxlaw-11799	344	16	as	as	SCONJ
taxlaw-11799	344	17	map	map	NOUN
taxlaw-11799	344	18	works	work	VERB
taxlaw-11799	344	19	as	as	ADP
taxlaw-11799	344	20	a	a	DET
taxlaw-11799	344	21	diplomatic	diplomatic	ADJ
taxlaw-11799	344	22	dispute	dispute	NOUN
taxlaw-11799	344	23	resolution	resolution	NOUN
taxlaw-11799	344	24	mechanism.128	mechanism.128	NOUN
taxlaw-11799	344	25	map	map	NOUN
taxlaw-11799	344	26	includes	include	VERB
taxlaw-11799	344	27	some	some	DET
taxlaw-11799	344	28	issues	issue	NOUN
taxlaw-11799	344	29	such	such	ADJ
taxlaw-11799	344	30	as	as	ADP
taxlaw-11799	344	31	lack	lack	NOUN
taxlaw-11799	344	32	of	of	ADP
taxlaw-11799	344	33	finality	finality	NOUN
taxlaw-11799	344	34	,	,	PUNCT
taxlaw-11799	344	35	double	double	ADJ
taxlaw-11799	344	36	taxation	taxation	NOUN
taxlaw-11799	344	37	,	,	PUNCT
taxlaw-11799	344	38	binding	bind	VERB
taxlaw-11799	344	39	nature	nature	NOUN
taxlaw-11799	344	40	,	,	PUNCT
taxlaw-11799	344	41	issue	issue	NOUN
taxlaw-11799	344	42	of	of	ADP
taxlaw-11799	344	43	impartiality	impartiality	NOUN
taxlaw-11799	344	44	,	,	PUNCT
taxlaw-11799	344	45	etc.129	etc.129	NOUN
taxlaw-11799	344	46	map	map	NOUN
taxlaw-11799	344	47	,	,	PUNCT
taxlaw-11799	344	48	despite	despite	SCONJ
taxlaw-11799	344	49	its	its	PRON
taxlaw-11799	344	50	flaws	flaw	NOUN
taxlaw-11799	344	51	,	,	PUNCT
taxlaw-11799	344	52	is	be	AUX
taxlaw-11799	344	53	capable	capable	ADJ
taxlaw-11799	344	54	of	of	ADP
taxlaw-11799	344	55	serving	serve	VERB
taxlaw-11799	344	56	the	the	DET
taxlaw-11799	344	57	vital	vital	ADJ
taxlaw-11799	344	58	interests	interest	NOUN
taxlaw-11799	344	59	of	of	ADP
taxlaw-11799	344	60	the	the	DET
taxlaw-11799	344	61	opposing	oppose	VERB
taxlaw-11799	344	62	parties	party	NOUN
taxlaw-11799	344	63	.	.	PUNCT
taxlaw-11799	345	1	for	for	ADP
taxlaw-11799	345	2	taxpayers	taxpayer	NOUN
taxlaw-11799	345	3	,	,	PUNCT
taxlaw-11799	345	4	map	map	NOUN
taxlaw-11799	345	5	is	be	AUX
taxlaw-11799	345	6	an	an	DET
taxlaw-11799	345	7	alternative	alternative	NOUN
taxlaw-11799	345	8	to	to	ADP
taxlaw-11799	345	9	tax	tax	NOUN
taxlaw-11799	345	10	litigation	litigation	NOUN
taxlaw-11799	345	11	and	and	CCONJ
taxlaw-11799	345	12	will	will	AUX
taxlaw-11799	345	13	be	be	AUX
taxlaw-11799	345	14	less	less	ADV
taxlaw-11799	345	15	cumbersome	cumbersome	ADJ
taxlaw-11799	345	16	for	for	ADP
taxlaw-11799	345	17	them	they	PRON
taxlaw-11799	345	18	.	.	PUNCT
taxlaw-11799	346	1	130	130	NUM
taxlaw-11799	346	2	with	with	ADP
taxlaw-11799	346	3	tax	tax	NOUN
taxlaw-11799	346	4	litigation	litigation	NOUN
taxlaw-11799	346	5	,	,	PUNCT
taxlaw-11799	346	6	taxpayers	taxpayer	NOUN
taxlaw-11799	346	7	have	have	VERB
taxlaw-11799	346	8	to	to	PART
taxlaw-11799	346	9	wait	wait	VERB
taxlaw-11799	346	10	until	until	ADP
taxlaw-11799	346	11	the	the	DET
taxlaw-11799	346	12	119	119	NUM
taxlaw-11799	346	13	dany	dany	PROPN
taxlaw-11799	346	14	khayat	khayat	PROPN
taxlaw-11799	346	15	,	,	PUNCT
taxlaw-11799	346	16	enforcement	enforcement	NOUN
taxlaw-11799	346	17	of	of	ADP
taxlaw-11799	346	18	awards	award	NOUN
taxlaw-11799	346	19	in	in	ADP
taxlaw-11799	346	20	icsid	icsid	ADJ
taxlaw-11799	346	21	arbitration	arbitration	NOUN
taxlaw-11799	346	22	,	,	PUNCT
taxlaw-11799	346	23	mayer	mayer	PROPN
taxlaw-11799	346	24	brown	brown	PROPN
taxlaw-11799	346	25	(	(	PUNCT
taxlaw-11799	346	26	dec	dec	PROPN
taxlaw-11799	346	27	.	.	PROPN
taxlaw-11799	346	28	19	19	NUM
taxlaw-11799	346	29	,	,	PUNCT
taxlaw-11799	346	30	2011	2011	NUM
taxlaw-11799	346	31	)	)	PUNCT
taxlaw-11799	346	32	,	,	PUNCT
taxlaw-11799	346	33	https://www.mayerbrown.com/en/perspectives-events/publications/2011/12/enforcementof-awards-in-icsid-arbitration	https://www.mayerbrown.com/en/perspectives-events/publications/2011/12/enforcementof-awards-in-icsid-arbitration	NOUN
taxlaw-11799	346	34	,	,	PUNCT
taxlaw-11799	347	1	[	[	X
taxlaw-11799	347	2	https://perma.cc/7n2s-l92v	https://perma.cc/7n2s-l92v	X
taxlaw-11799	347	3	]	]	X
taxlaw-11799	347	4	.	.	PUNCT
taxlaw-11799	348	1	120	120	NUM
taxlaw-11799	349	1	i	i	PRON
taxlaw-11799	349	2	d.	d.	PROPN
taxlaw-11799	349	3	121	121	NUM
taxlaw-11799	350	1	i	i	PRON
taxlaw-11799	350	2	d.	d.	PROPN
taxlaw-11799	350	3	122	122	NUM
taxlaw-11799	351	1	i	i	PRON
taxlaw-11799	351	2	d.	d.	PROPN
taxlaw-11799	351	3	123	123	NUM
taxlaw-11799	352	1	i	i	PRON
taxlaw-11799	352	2	d.	d.	PROPN
taxlaw-11799	352	3	124	124	NUM
taxlaw-11799	352	4	oecd	oecd	PROPN
taxlaw-11799	352	5	,	,	PUNCT
taxlaw-11799	352	6	model	model	NOUN
taxlaw-11799	352	7	tax	tax	NOUN
taxlaw-11799	352	8	convention	convention	NOUN
taxlaw-11799	352	9	on	on	ADP
taxlaw-11799	352	10	income	income	NOUN
taxlaw-11799	352	11	and	and	CCONJ
taxlaw-11799	352	12	on	on	ADP
taxlaw-11799	352	13	capital	capital	NOUN
taxlaw-11799	352	14	:	:	PUNCT
taxlaw-11799	352	15	condensed	condense	VERB
taxlaw-11799	352	16	version	version	NOUN
taxlaw-11799	352	17	2017	2017	NUM
taxlaw-11799	352	18	(	(	PUNCT
taxlaw-11799	352	19	oecd	oecd	PROPN
taxlaw-11799	352	20	publishing	publishing	NOUN
taxlaw-11799	352	21	,	,	PUNCT
taxlaw-11799	352	22	2017	2017	NUM
taxlaw-11799	352	23	)	)	PUNCT
taxlaw-11799	352	24	,	,	PUNCT
taxlaw-11799	352	25	https://doi.org/10.1787/mtc_cond-2017-en	https://doi.org/10.1787/mtc_cond-2017-en	VERB
taxlaw-11799	352	26	,	,	PUNCT
taxlaw-11799	352	27	[	[	X
taxlaw-11799	352	28	https://perma.cc/y6r9pa2	https://perma.cc/y6r9pa2	NOUN
taxlaw-11799	352	29	t	t	X
taxlaw-11799	352	30	]	]	PUNCT
taxlaw-11799	352	31	.	.	PUNCT
taxlaw-11799	353	1	125	125	NUM
taxlaw-11799	353	2	i	i	NOUN
taxlaw-11799	353	3	d.	d.	PROPN
taxlaw-11799	353	4	126	126	NUM
taxlaw-11799	353	5	jasmin	jasmin	PROPN
taxlaw-11799	353	6	kollmann	kollmann	PROPN
taxlaw-11799	353	7	&	&	CCONJ
taxlaw-11799	353	8	laura	laura	PROPN
taxlaw-11799	353	9	turcan	turcan	PROPN
taxlaw-11799	353	10	,	,	PUNCT
taxlaw-11799	353	11	overview	overview	NOUN
taxlaw-11799	353	12	of	of	ADP
taxlaw-11799	353	13	the	the	DET
taxlaw-11799	353	14	existing	exist	VERB
taxlaw-11799	353	15	mechanisms	mechanism	NOUN
taxlaw-11799	353	16	to	to	PART
taxlaw-11799	353	17	resolve	resolve	VERB
taxlaw-11799	353	18	disputes	dispute	NOUN
taxlaw-11799	353	19	and	and	CCONJ
taxlaw-11799	353	20	their	their	PRON
taxlaw-11799	353	21	challenges	challenge	NOUN
taxlaw-11799	353	22	,	,	PUNCT
taxlaw-11799	353	23	in	in	ADP
taxlaw-11799	353	24	international	international	ADJ
taxlaw-11799	353	25	arbitration	arbitration	NOUN
taxlaw-11799	353	26	in	in	ADP
taxlaw-11799	353	27	tax	tax	NOUN
taxlaw-11799	353	28	matters	matter	NOUN
taxlaw-11799	353	29	at	at	ADP
taxlaw-11799	353	30	155	155	NUM
taxlaw-11799	353	31	(	(	PUNCT
taxlaw-11799	353	32	michael	michael	PROPN
taxlaw-11799	353	33	lang	lang	PROPN
taxlaw-11799	353	34	&	&	CCONJ
taxlaw-11799	353	35	jeffrey	jeffrey	PROPN
taxlaw-11799	353	36	owens	owens	PROPN
taxlaw-11799	353	37	eds	eds	PROPN
taxlaw-11799	353	38	.	.	PROPN
taxlaw-11799	353	39	,	,	PUNCT
taxlaw-11799	353	40	ibfd	ibfd	VERB
taxlaw-11799	353	41	,	,	PUNCT
taxlaw-11799	353	42	2016	2016	NUM
taxlaw-11799	353	43	)	)	PUNCT
taxlaw-11799	353	44	.	.	PUNCT
taxlaw-11799	354	1	127	127	NUM
taxlaw-11799	354	2	jean	jean	PROPN
taxlaw-11799	354	3	-	-	PUNCT
taxlaw-11799	354	4	pierre	pierre	PROPN
taxlaw-11799	354	5	lieb	lieb	PROPN
taxlaw-11799	354	6	,	,	PUNCT
taxlaw-11799	354	7	introduction	introduction	NOUN
taxlaw-11799	354	8	:	:	PUNCT
taxlaw-11799	354	9	taking	take	VERB
taxlaw-11799	354	10	the	the	DET
taxlaw-11799	354	11	debate	debate	NOUN
taxlaw-11799	354	12	forward	forward	ADV
taxlaw-11799	354	13	,	,	PUNCT
taxlaw-11799	354	14	in	in	ADP
taxlaw-11799	354	15	international	international	ADJ
taxlaw-11799	354	16	arbitration	arbitration	NOUN
taxlaw-11799	354	17	in	in	ADP
taxlaw-11799	354	18	tax	tax	NOUN
taxlaw-11799	354	19	matters	matter	NOUN
taxlaw-11799	354	20	at	at	ADP
taxlaw-11799	354	21	61	61	NUM
taxlaw-11799	354	22	(	(	PUNCT
taxlaw-11799	354	23	michael	michael	PROPN
taxlaw-11799	354	24	lang	lang	PROPN
taxlaw-11799	354	25	&	&	CCONJ
taxlaw-11799	354	26	jeffrey	jeffrey	PROPN
taxlaw-11799	354	27	owens	owens	PROPN
taxlaw-11799	354	28	eds	eds	PROPN
taxlaw-11799	354	29	.	.	PROPN
taxlaw-11799	354	30	,	,	PUNCT
taxlaw-11799	354	31	ibfd	ibfd	VERB
taxlaw-11799	354	32	,	,	PUNCT
taxlaw-11799	354	33	2016	2016	NUM
taxlaw-11799	354	34	)	)	PUNCT
taxlaw-11799	354	35	.	.	PUNCT
taxlaw-11799	355	1	128	128	NUM
taxlaw-11799	355	2	see	see	VERB
taxlaw-11799	355	3	kollmann	kollmann	PROPN
taxlaw-11799	355	4	&	&	CCONJ
taxlaw-11799	355	5	turcan	turcan	PROPN
taxlaw-11799	355	6	,	,	PUNCT
taxlaw-11799	355	7	supra	supra	ADJ
taxlaw-11799	355	8	note	note	NOUN
taxlaw-11799	355	9	126	126	NUM
taxlaw-11799	355	10	.	.	PUNCT
taxlaw-11799	356	1	129	129	NUM
taxlaw-11799	356	2	konstantinos	konstantinos	PROPN
taxlaw-11799	356	3	taramountas	taramounta	NOUN
taxlaw-11799	356	4	,	,	PUNCT
taxlaw-11799	356	5	the	the	DET
taxlaw-11799	356	6	mutual	mutual	ADJ
taxlaw-11799	356	7	agreement	agreement	NOUN
taxlaw-11799	356	8	procedure	procedure	NOUN
taxlaw-11799	356	9	:	:	PUNCT
taxlaw-11799	356	10	coordinating	coordinate	VERB
taxlaw-11799	356	11	the	the	DET
taxlaw-11799	356	12	global	global	ADJ
taxlaw-11799	356	13	tax	tax	NOUN
taxlaw-11799	356	14	orchestra	orchestra	PROPN
taxlaw-11799	356	15	,	,	PUNCT
taxlaw-11799	356	16	lse	lse	PROPN
taxlaw-11799	356	17	l.	l.	PROPN
taxlaw-11799	356	18	rev	rev	PROPN
taxlaw-11799	356	19	.	.	PROPN
taxlaw-11799	356	20	39	39	NUM
taxlaw-11799	356	21	,	,	PUNCT
taxlaw-11799	356	22	at	at	ADP
taxlaw-11799	356	23	41	41	NUM
taxlaw-11799	356	24	-	-	SYM
taxlaw-11799	356	25	50	50	NUM
taxlaw-11799	356	26	(	(	PUNCT
taxlaw-11799	356	27	2019	2019	NUM
taxlaw-11799	356	28	)	)	PUNCT
taxlaw-11799	356	29	.	.	PUNCT
taxlaw-11799	357	1	130	130	NUM
taxlaw-11799	357	2	oecd	oecd	PROPN
taxlaw-11799	357	3	model	model	NOUN
taxlaw-11799	357	4	commentary	commentary	NOUN
taxlaw-11799	357	5	on	on	ADP
taxlaw-11799	357	6	article	article	NOUN
taxlaw-11799	357	7	25	25	NUM
taxlaw-11799	357	8	,	,	PUNCT
taxlaw-11799	357	9	para.7	para.7	PROPN
taxlaw-11799	357	10	.	.	NOUN
taxlaw-11799	357	11	2023	2023	NUM
taxlaw-11799	357	12	]	]	PUNCT
taxlaw-11799	357	13	the	the	DET
taxlaw-11799	357	14	path	path	NOUN
taxlaw-11799	357	15	to	to	PART
taxlaw-11799	357	16	mediation	mediation	NOUN
taxlaw-11799	357	17	47	47	NUM
taxlaw-11799	357	18	taxation	taxation	NOUN
taxlaw-11799	357	19	is	be	AUX
taxlaw-11799	357	20	actually	actually	ADV
taxlaw-11799	357	21	charged	charge	VERB
taxlaw-11799	357	22	.	.	PUNCT
taxlaw-11799	358	1	however	however	ADV
taxlaw-11799	358	2	,	,	PUNCT
taxlaw-11799	358	3	map	map	NOUN
taxlaw-11799	358	4	can	can	AUX
taxlaw-11799	358	5	be	be	AUX
taxlaw-11799	358	6	accessed	access	VERB
taxlaw-11799	358	7	as	as	ADV
taxlaw-11799	358	8	long	long	ADV
taxlaw-11799	358	9	as	as	SCONJ
taxlaw-11799	358	10	the	the	DET
taxlaw-11799	358	11	disputing	dispute	VERB
taxlaw-11799	358	12	tax	tax	NOUN
taxlaw-11799	358	13	measures	measure	NOUN
taxlaw-11799	358	14	may	may	AUX
taxlaw-11799	358	15	result	result	VERB
taxlaw-11799	358	16	in	in	ADP
taxlaw-11799	358	17	taxation	taxation	NOUN
taxlaw-11799	358	18	that	that	PRON
taxlaw-11799	358	19	violates	violate	VERB
taxlaw-11799	358	20	the	the	DET
taxlaw-11799	358	21	tax	tax	NOUN
taxlaw-11799	358	22	convention.131	convention.131	NOUN
taxlaw-11799	358	23	for	for	ADP
taxlaw-11799	358	24	competent	competent	ADJ
taxlaw-11799	358	25	authorities	authority	NOUN
taxlaw-11799	358	26	,	,	PUNCT
taxlaw-11799	358	27	as	as	SCONJ
taxlaw-11799	358	28	map	map	NOUN
taxlaw-11799	358	29	is	be	AUX
taxlaw-11799	358	30	a	a	DET
taxlaw-11799	358	31	kind	kind	NOUN
taxlaw-11799	358	32	of	of	ADP
taxlaw-11799	358	33	diplomatic	diplomatic	ADJ
taxlaw-11799	358	34	dispute	dispute	NOUN
taxlaw-11799	358	35	resolution	resolution	NOUN
taxlaw-11799	358	36	mechanism	mechanism	NOUN
taxlaw-11799	358	37	and	and	CCONJ
taxlaw-11799	358	38	taxpayers	taxpayer	NOUN
taxlaw-11799	358	39	have	have	AUX
taxlaw-11799	358	40	little	little	ADJ
taxlaw-11799	358	41	participation	participation	NOUN
taxlaw-11799	358	42	during	during	ADP
taxlaw-11799	358	43	the	the	DET
taxlaw-11799	358	44	process	process	NOUN
taxlaw-11799	358	45	,	,	PUNCT
taxlaw-11799	358	46	the	the	DET
taxlaw-11799	358	47	national	national	ADJ
taxlaw-11799	358	48	interest	interest	NOUN
taxlaw-11799	358	49	can	can	AUX
taxlaw-11799	358	50	be	be	AUX
taxlaw-11799	358	51	better	well	ADV
taxlaw-11799	358	52	protected	protect	VERB
taxlaw-11799	358	53	.	.	PUNCT
taxlaw-11799	359	1	b.	b.	PROPN
taxlaw-11799	359	2	by	by	ADP
taxlaw-11799	359	3	design	design	NOUN
taxlaw-11799	359	4	:	:	PUNCT
taxlaw-11799	359	5	baseball	baseball	NOUN
taxlaw-11799	359	6	arbitration	arbitration	NOUN
taxlaw-11799	359	7	final	final	ADJ
taxlaw-11799	359	8	offer	offer	NOUN
taxlaw-11799	359	9	arbitration	arbitration	NOUN
taxlaw-11799	359	10	(	(	PUNCT
taxlaw-11799	359	11	foa	foa	PROPN
taxlaw-11799	359	12	)	)	PUNCT
taxlaw-11799	359	13	,	,	PUNCT
taxlaw-11799	359	14	also	also	ADV
taxlaw-11799	359	15	referred	refer	VERB
taxlaw-11799	359	16	to	to	ADP
taxlaw-11799	359	17	as	as	ADP
taxlaw-11799	359	18	baseball	baseball	NOUN
taxlaw-11799	359	19	arbitration	arbitration	NOUN
taxlaw-11799	359	20	,	,	PUNCT
taxlaw-11799	359	21	represents	represent	VERB
taxlaw-11799	359	22	a	a	DET
taxlaw-11799	359	23	potent	potent	ADJ
taxlaw-11799	359	24	mechanism	mechanism	NOUN
taxlaw-11799	359	25	for	for	ADP
taxlaw-11799	359	26	dispute	dispute	NOUN
taxlaw-11799	359	27	resolution	resolution	NOUN
taxlaw-11799	359	28	in	in	ADP
taxlaw-11799	359	29	which	which	PRON
taxlaw-11799	359	30	an	an	DET
taxlaw-11799	359	31	arbitrator	arbitrator	NOUN
taxlaw-11799	359	32	considers	consider	VERB
taxlaw-11799	359	33	all	all	DET
taxlaw-11799	359	34	the	the	DET
taxlaw-11799	359	35	outstanding	outstanding	ADJ
taxlaw-11799	359	36	issues	issue	NOUN
taxlaw-11799	359	37	as	as	ADP
taxlaw-11799	359	38	a	a	DET
taxlaw-11799	359	39	collective	collective	ADJ
taxlaw-11799	359	40	package	package	NOUN
taxlaw-11799	359	41	and	and	CCONJ
taxlaw-11799	359	42	elects	elect	VERB
taxlaw-11799	359	43	one	one	NUM
taxlaw-11799	359	44	party	party	NOUN
taxlaw-11799	359	45	's	's	PART
taxlaw-11799	359	46	package	package	NOUN
taxlaw-11799	359	47	over	over	ADP
taxlaw-11799	359	48	the	the	DET
taxlaw-11799	359	49	other	other	ADJ
taxlaw-11799	359	50	.	.	PUNCT
taxlaw-11799	360	1	this	this	DET
taxlaw-11799	360	2	arbitration	arbitration	NOUN
taxlaw-11799	360	3	format	format	NOUN
taxlaw-11799	360	4	necessitates	necessitate	VERB
taxlaw-11799	360	5	that	that	SCONJ
taxlaw-11799	360	6	both	both	DET
taxlaw-11799	360	7	sides	side	NOUN
taxlaw-11799	360	8	submit	submit	VERB
taxlaw-11799	360	9	a	a	DET
taxlaw-11799	360	10	proposed	propose	VERB
taxlaw-11799	360	11	remedy	remedy	NOUN
taxlaw-11799	360	12	,	,	PUNCT
taxlaw-11799	360	13	following	follow	VERB
taxlaw-11799	360	14	which	which	PRON
taxlaw-11799	360	15	the	the	DET
taxlaw-11799	360	16	arbitrator	arbitrator	NOUN
taxlaw-11799	360	17	selects	select	VERB
taxlaw-11799	360	18	one	one	NUM
taxlaw-11799	360	19	offer	offer	NOUN
taxlaw-11799	360	20	,	,	PUNCT
taxlaw-11799	360	21	rendering	render	VERB
taxlaw-11799	360	22	it	it	PRON
taxlaw-11799	360	23	as	as	ADP
taxlaw-11799	360	24	the	the	DET
taxlaw-11799	360	25	ultimate	ultimate	ADJ
taxlaw-11799	360	26	resolution	resolution	NOUN
taxlaw-11799	360	27	.	.	PUNCT
taxlaw-11799	361	1	foa	foa	PROPN
taxlaw-11799	361	2	has	have	AUX
taxlaw-11799	361	3	garnered	garner	VERB
taxlaw-11799	361	4	a	a	DET
taxlaw-11799	361	5	reputation	reputation	NOUN
taxlaw-11799	361	6	for	for	ADP
taxlaw-11799	361	7	its	its	PRON
taxlaw-11799	361	8	expeditiousness	expeditiousness	NOUN
taxlaw-11799	361	9	and	and	CCONJ
taxlaw-11799	361	10	effectiveness	effectiveness	NOUN
taxlaw-11799	361	11	in	in	ADP
taxlaw-11799	361	12	arriving	arrive	VERB
taxlaw-11799	361	13	at	at	ADP
taxlaw-11799	361	14	a	a	DET
taxlaw-11799	361	15	resolution	resolution	NOUN
taxlaw-11799	361	16	,	,	PUNCT
taxlaw-11799	361	17	as	as	SCONJ
taxlaw-11799	361	18	it	it	PRON
taxlaw-11799	361	19	incentivizes	incentivize	VERB
taxlaw-11799	361	20	both	both	DET
taxlaw-11799	361	21	parties	party	NOUN
taxlaw-11799	361	22	to	to	PART
taxlaw-11799	361	23	provide	provide	VERB
taxlaw-11799	361	24	their	their	PRON
taxlaw-11799	361	25	best	good	ADJ
taxlaw-11799	361	26	offer	offer	NOUN
taxlaw-11799	361	27	upfront	upfront	NOUN
taxlaw-11799	361	28	,	,	PUNCT
taxlaw-11799	361	29	promoting	promote	VERB
taxlaw-11799	361	30	transparency	transparency	NOUN
taxlaw-11799	361	31	and	and	CCONJ
taxlaw-11799	361	32	ensuring	ensure	VERB
taxlaw-11799	361	33	that	that	SCONJ
taxlaw-11799	361	34	both	both	DET
taxlaw-11799	361	35	parties	party	NOUN
taxlaw-11799	361	36	make	make	VERB
taxlaw-11799	361	37	an	an	DET
taxlaw-11799	361	38	earnest	earnest	ADJ
taxlaw-11799	361	39	effort	effort	NOUN
taxlaw-11799	361	40	to	to	PART
taxlaw-11799	361	41	find	find	VERB
taxlaw-11799	361	42	a	a	DET
taxlaw-11799	361	43	middle	middle	ADJ
taxlaw-11799	361	44	ground	ground	NOUN
taxlaw-11799	361	45	.	.	PUNCT
taxlaw-11799	362	1	the	the	DET
taxlaw-11799	362	2	foa	foa	PROPN
taxlaw-11799	362	3	approach	approach	NOUN
taxlaw-11799	362	4	has	have	AUX
taxlaw-11799	362	5	found	find	VERB
taxlaw-11799	362	6	extensive	extensive	ADJ
taxlaw-11799	362	7	application	application	NOUN
taxlaw-11799	362	8	in	in	ADP
taxlaw-11799	362	9	diverse	diverse	ADJ
taxlaw-11799	362	10	industries	industry	NOUN
taxlaw-11799	362	11	,	,	PUNCT
taxlaw-11799	362	12	including	include	VERB
taxlaw-11799	362	13	but	but	CCONJ
taxlaw-11799	362	14	not	not	PART
taxlaw-11799	362	15	limited	limit	VERB
taxlaw-11799	362	16	to	to	ADP
taxlaw-11799	362	17	,	,	PUNCT
taxlaw-11799	362	18	sports	sport	NOUN
taxlaw-11799	362	19	,	,	PUNCT
taxlaw-11799	362	20	healthcare	healthcare	NOUN
taxlaw-11799	362	21	,	,	PUNCT
taxlaw-11799	362	22	and	and	CCONJ
taxlaw-11799	362	23	labor	labor	NOUN
taxlaw-11799	362	24	disputes	dispute	NOUN
taxlaw-11799	362	25	,	,	PUNCT
taxlaw-11799	362	26	owing	owe	VERB
taxlaw-11799	362	27	to	to	ADP
taxlaw-11799	362	28	its	its	PRON
taxlaw-11799	362	29	pragmatic	pragmatic	ADJ
taxlaw-11799	362	30	and	and	CCONJ
taxlaw-11799	362	31	streamlined	streamlined	ADJ
taxlaw-11799	362	32	approach	approach	NOUN
taxlaw-11799	362	33	to	to	ADP
taxlaw-11799	362	34	resolving	resolve	VERB
taxlaw-11799	362	35	complex	complex	ADJ
taxlaw-11799	362	36	disputes	dispute	NOUN
taxlaw-11799	362	37	.	.	PUNCT
taxlaw-11799	363	1	therefore	therefore	ADV
taxlaw-11799	363	2	,	,	PUNCT
taxlaw-11799	363	3	foa	foa	PROPN
taxlaw-11799	363	4	serves	serve	VERB
taxlaw-11799	363	5	as	as	ADP
taxlaw-11799	363	6	an	an	DET
taxlaw-11799	363	7	excellent	excellent	ADJ
taxlaw-11799	363	8	option	option	NOUN
taxlaw-11799	363	9	for	for	ADP
taxlaw-11799	363	10	parties	party	NOUN
taxlaw-11799	363	11	seeking	seek	VERB
taxlaw-11799	363	12	a	a	DET
taxlaw-11799	363	13	cost	cost	NOUN
taxlaw-11799	363	14	-	-	PUNCT
taxlaw-11799	363	15	effective	effective	ADJ
taxlaw-11799	363	16	and	and	CCONJ
taxlaw-11799	363	17	efficient	efficient	ADJ
taxlaw-11799	363	18	mechanism	mechanism	NOUN
taxlaw-11799	363	19	for	for	ADP
taxlaw-11799	363	20	resolving	resolve	VERB
taxlaw-11799	363	21	disputes	dispute	NOUN
taxlaw-11799	363	22	in	in	ADP
taxlaw-11799	363	23	a	a	DET
taxlaw-11799	363	24	timely	timely	ADJ
taxlaw-11799	363	25	and	and	CCONJ
taxlaw-11799	363	26	impartial	impartial	ADJ
taxlaw-11799	363	27	manner.132	manner.132	NOUN
taxlaw-11799	363	28	no	no	DET
taxlaw-11799	363	29	midpoint	midpoint	NOUN
taxlaw-11799	363	30	or	or	CCONJ
taxlaw-11799	363	31	compromise	compromise	NOUN
taxlaw-11799	363	32	can	can	AUX
taxlaw-11799	363	33	be	be	AUX
taxlaw-11799	363	34	formulated	formulate	VERB
taxlaw-11799	363	35	in	in	ADP
taxlaw-11799	363	36	such	such	DET
taxlaw-11799	363	37	a	a	DET
taxlaw-11799	363	38	process	process	NOUN
taxlaw-11799	363	39	.	.	PUNCT
taxlaw-11799	364	1	this	this	PRON
taxlaw-11799	364	2	is	be	AUX
taxlaw-11799	364	3	ideal	ideal	ADJ
taxlaw-11799	364	4	for	for	ADP
taxlaw-11799	364	5	parties	party	NOUN
taxlaw-11799	364	6	who	who	PRON
taxlaw-11799	364	7	are	be	AUX
taxlaw-11799	364	8	wary	wary	ADJ
taxlaw-11799	364	9	of	of	ADP
taxlaw-11799	364	10	the	the	DET
taxlaw-11799	364	11	“	"	PUNCT
taxlaw-11799	364	12	split	split	VERB
taxlaw-11799	364	13	the	the	DET
taxlaw-11799	364	14	difference	difference	NOUN
taxlaw-11799	364	15	”	"	PUNCT
taxlaw-11799	364	16	kind	kind	NOUN
taxlaw-11799	364	17	of	of	ADP
taxlaw-11799	364	18	arbitral	arbitral	ADJ
taxlaw-11799	364	19	awards	award	NOUN
taxlaw-11799	364	20	.	.	PUNCT
taxlaw-11799	365	1	the	the	DET
taxlaw-11799	365	2	united	united	PROPN
taxlaw-11799	365	3	states	states	PROPN
taxlaw-11799	365	4	spearheaded	spearhead	VERB
taxlaw-11799	365	5	the	the	DET
taxlaw-11799	365	6	adoption	adoption	NOUN
taxlaw-11799	365	7	of	of	ADP
taxlaw-11799	365	8	baseball	baseball	NOUN
taxlaw-11799	365	9	arbitration	arbitration	NOUN
taxlaw-11799	365	10	in	in	ADP
taxlaw-11799	365	11	resolving	resolve	VERB
taxlaw-11799	365	12	tax	tax	NOUN
taxlaw-11799	365	13	disputes.133	disputes.133	NOUN
taxlaw-11799	365	14	the	the	DET
taxlaw-11799	365	15	double	double	ADJ
taxlaw-11799	365	16	tax	tax	NOUN
taxlaw-11799	365	17	treaty	treaty	NOUN
taxlaw-11799	365	18	between	between	ADP
taxlaw-11799	365	19	the	the	DET
taxlaw-11799	365	20	united	united	PROPN
taxlaw-11799	365	21	states	states	PROPN
taxlaw-11799	365	22	and	and	CCONJ
taxlaw-11799	365	23	canada	canada	PROPN
taxlaw-11799	365	24	firstly	firstly	ADV
taxlaw-11799	365	25	included	include	VERB
taxlaw-11799	365	26	foa	foa	NOUN
taxlaw-11799	365	27	at	at	ADP
taxlaw-11799	365	28	the	the	DET
taxlaw-11799	365	29	transnational	transnational	ADJ
taxlaw-11799	365	30	level	level	NOUN
taxlaw-11799	365	31	,	,	PUNCT
taxlaw-11799	365	32	and	and	CCONJ
taxlaw-11799	365	33	the	the	DET
taxlaw-11799	365	34	united	united	PROPN
taxlaw-11799	365	35	states	states	PROPN
taxlaw-11799	365	36	also	also	ADV
taxlaw-11799	365	37	incorporated	incorporate	VERB
taxlaw-11799	365	38	this	this	DET
taxlaw-11799	365	39	clause	clause	NOUN
taxlaw-11799	365	40	in	in	ADP
taxlaw-11799	365	41	some	some	DET
taxlaw-11799	365	42	other	other	ADJ
taxlaw-11799	365	43	tax	tax	NOUN
taxlaw-11799	365	44	treaties	treaty	NOUN
taxlaw-11799	365	45	,	,	PUNCT
taxlaw-11799	365	46	for	for	ADP
taxlaw-11799	365	47	instance	instance	NOUN
taxlaw-11799	365	48	,	,	PUNCT
taxlaw-11799	365	49	with	with	ADP
taxlaw-11799	365	50	germany	germany	PROPN
taxlaw-11799	365	51	,	,	PUNCT
taxlaw-11799	365	52	belgium	belgium	PROPN
taxlaw-11799	365	53	,	,	PUNCT
taxlaw-11799	365	54	france	france	PROPN
taxlaw-11799	365	55	,	,	PUNCT
taxlaw-11799	365	56	and	and	CCONJ
taxlaw-11799	365	57	switzerland	switzerland	PROPN
taxlaw-11799	365	58	.	.	PUNCT
taxlaw-11799	366	1	134	134	NUM
taxlaw-11799	367	1	it	it	PRON
taxlaw-11799	367	2	is	be	AUX
taxlaw-11799	367	3	also	also	ADV
taxlaw-11799	367	4	stipulated	stipulate	VERB
taxlaw-11799	367	5	in	in	ADP
taxlaw-11799	367	6	a	a	DET
taxlaw-11799	367	7	un	un	PROPN
taxlaw-11799	367	8	model	model	NOUN
taxlaw-11799	367	9	convention.135	convention.135	X
taxlaw-11799	367	10	in	in	ADP
taxlaw-11799	367	11	order	order	NOUN
taxlaw-11799	367	12	to	to	PART
taxlaw-11799	367	13	protect	protect	VERB
taxlaw-11799	367	14	their	their	PRON
taxlaw-11799	367	15	tax	tax	NOUN
taxlaw-11799	367	16	sovereignty	sovereignty	NOUN
taxlaw-11799	367	17	,	,	PUNCT
taxlaw-11799	367	18	the	the	DET
taxlaw-11799	367	19	developed	develop	VERB
taxlaw-11799	367	20	economies	economy	NOUN
taxlaw-11799	367	21	tend	tend	VERB
taxlaw-11799	367	22	to	to	PART
taxlaw-11799	367	23	incorporate	incorporate	VERB
taxlaw-11799	367	24	foa	foa	NOUN
taxlaw-11799	367	25	in	in	ADP
taxlaw-11799	367	26	resolving	resolve	VERB
taxlaw-11799	367	27	tax	tax	NOUN
taxlaw-11799	367	28	-	-	PUNCT
taxlaw-11799	367	29	related	relate	VERB
taxlaw-11799	367	30	disputes.136	disputes.136	NOUN
taxlaw-11799	367	31	foa	foa	NOUN
taxlaw-11799	367	32	is	be	AUX
taxlaw-11799	367	33	also	also	ADV
taxlaw-11799	367	34	beneficial	beneficial	ADJ
taxlaw-11799	367	35	for	for	ADP
taxlaw-11799	367	36	companies	company	NOUN
taxlaw-11799	367	37	as	as	SCONJ
taxlaw-11799	367	38	they	they	PRON
taxlaw-11799	367	39	can	can	AUX
taxlaw-11799	367	40	enjoy	enjoy	VERB
taxlaw-11799	367	41	quicker	quick	ADJ
taxlaw-11799	367	42	tax	tax	NOUN
taxlaw-11799	367	43	bill	bill	NOUN
taxlaw-11799	367	44	certainty	certainty	PROPN
taxlaw-11799	367	45	.	.	PUNCT
taxlaw-11799	368	1	the	the	DET
taxlaw-11799	368	2	idea	idea	NOUN
taxlaw-11799	368	3	behind	behind	ADP
taxlaw-11799	368	4	this	this	DET
taxlaw-11799	368	5	form	form	NOUN
taxlaw-11799	368	6	of	of	ADP
taxlaw-11799	368	7	arbitration	arbitration	NOUN
taxlaw-11799	368	8	is	be	AUX
taxlaw-11799	368	9	that	that	SCONJ
taxlaw-11799	368	10	each	each	DET
taxlaw-11799	368	11	party	party	NOUN
taxlaw-11799	368	12	,	,	PUNCT
taxlaw-11799	368	13	conscious	conscious	ADJ
taxlaw-11799	368	14	of	of	ADP
taxlaw-11799	368	15	the	the	DET
taxlaw-11799	368	16	risk	risk	NOUN
taxlaw-11799	368	17	of	of	ADP
taxlaw-11799	368	18	rejection	rejection	NOUN
taxlaw-11799	368	19	of	of	ADP
taxlaw-11799	368	20	an	an	DET
taxlaw-11799	368	21	outrageous	outrageous	ADJ
taxlaw-11799	368	22	proposal	proposal	NOUN
taxlaw-11799	368	23	,	,	PUNCT
taxlaw-11799	368	24	makes	make	VERB
taxlaw-11799	368	25	concessions	concession	NOUN
taxlaw-11799	368	26	in	in	ADP
taxlaw-11799	368	27	order	order	NOUN
taxlaw-11799	368	28	to	to	PART
taxlaw-11799	368	29	submit	submit	VERB
taxlaw-11799	368	30	the	the	DET
taxlaw-11799	368	31	most	most	ADV
taxlaw-11799	368	32	reasonable	reasonable	ADJ
taxlaw-11799	368	33	offer	offer	NOUN
taxlaw-11799	368	34	,	,	PUNCT
taxlaw-11799	368	35	thus	thus	ADV
taxlaw-11799	368	36	incentivizing	incentivize	VERB
taxlaw-11799	368	37	the	the	DET
taxlaw-11799	368	38	parties	party	NOUN
taxlaw-11799	368	39	to	to	PART
taxlaw-11799	368	40	move	move	VERB
taxlaw-11799	368	41	towards	towards	ADP
taxlaw-11799	368	42	a	a	DET
taxlaw-11799	368	43	compromise	compromise	NOUN
taxlaw-11799	368	44	,	,	PUNCT
taxlaw-11799	368	45	speeding	speed	VERB
taxlaw-11799	368	46	up	up	ADP
taxlaw-11799	368	47	the	the	DET
taxlaw-11799	368	48	resolution	resolution	NOUN
taxlaw-11799	368	49	of	of	ADP
taxlaw-11799	368	50	disputes	dispute	NOUN
taxlaw-11799	368	51	,	,	PUNCT
taxlaw-11799	368	52	and	and	CCONJ
taxlaw-11799	368	53	lowering	lower	VERB
taxlaw-11799	368	54	costs	cost	NOUN
taxlaw-11799	368	55	.	.	PUNCT
taxlaw-11799	369	1	in	in	ADP
taxlaw-11799	369	2	order	order	NOUN
taxlaw-11799	369	3	to	to	PART
taxlaw-11799	369	4	improve	improve	VERB
taxlaw-11799	369	5	efficiency	efficiency	NOUN
taxlaw-11799	369	6	,	,	PUNCT
taxlaw-11799	369	7	some	some	DET
taxlaw-11799	369	8	guidance	guidance	NOUN
taxlaw-11799	369	9	can	can	AUX
taxlaw-11799	369	10	be	be	AUX
taxlaw-11799	369	11	given	give	VERB
taxlaw-11799	369	12	on	on	ADP
taxlaw-11799	369	13	implementation	implementation	NOUN
taxlaw-11799	369	14	of	of	ADP
taxlaw-11799	369	15	the	the	DET
taxlaw-11799	369	16	131	131	NUM
taxlaw-11799	369	17	i	i	PRON
taxlaw-11799	369	18	d.	d.	PROPN
taxlaw-11799	369	19	at	at	ADP
taxlaw-11799	369	20	para.14	para.14	NOUN
taxlaw-11799	369	21	.	.	PUNCT
taxlaw-11799	370	1	132	132	NUM
taxlaw-11799	370	2	see	see	VERB
taxlaw-11799	370	3	lieb	lieb	PROPN
taxlaw-11799	370	4	,	,	PUNCT
taxlaw-11799	370	5	supra	supra	PROPN
taxlaw-11799	370	6	note	note	PROPN
taxlaw-11799	370	7	127	127	NUM
taxlaw-11799	370	8	.	.	PUNCT
taxlaw-11799	371	1	133	133	NUM
taxlaw-11799	371	2	raffaele	raffaele	PROPN
taxlaw-11799	371	3	petruzzi	petruzzi	NOUN
taxlaw-11799	371	4	,	,	PUNCT
taxlaw-11799	371	5	petra	petra	PROPN
taxlaw-11799	371	6	koch	koch	PROPN
taxlaw-11799	371	7	,	,	PUNCT
taxlaw-11799	371	8	&	&	CCONJ
taxlaw-11799	371	9	laura	laura	PROPN
taxlaw-11799	371	10	turcan	turcan	PROPN
taxlaw-11799	371	11	,	,	PUNCT
taxlaw-11799	371	12	baseball	baseball	NOUN
taxlaw-11799	371	13	arbitration	arbitration	NOUN
taxlaw-11799	371	14	in	in	ADP
taxlaw-11799	371	15	comparison	comparison	NOUN
taxlaw-11799	371	16	to	to	ADP
taxlaw-11799	371	17	other	other	ADJ
taxlaw-11799	371	18	types	type	NOUN
taxlaw-11799	371	19	of	of	ADP
taxlaw-11799	371	20	arbitration	arbitration	NOUN
taxlaw-11799	371	21	,	,	PUNCT
taxlaw-11799	371	22	in	in	ADP
taxlaw-11799	371	23	international	international	ADJ
taxlaw-11799	371	24	arbitration	arbitration	NOUN
taxlaw-11799	371	25	in	in	ADP
taxlaw-11799	371	26	tax	tax	NOUN
taxlaw-11799	371	27	matters	matter	NOUN
taxlaw-11799	371	28	(	(	PUNCT
taxlaw-11799	371	29	michael	michael	PROPN
taxlaw-11799	371	30	lang	lang	PROPN
taxlaw-11799	371	31	&	&	CCONJ
taxlaw-11799	371	32	jeffrey	jeffrey	PROPN
taxlaw-11799	371	33	owens	owens	PROPN
taxlaw-11799	371	34	eds	eds	PROPN
taxlaw-11799	371	35	.	.	PROPN
taxlaw-11799	371	36	,	,	PUNCT
taxlaw-11799	371	37	ibfd	ibfd	VERB
taxlaw-11799	371	38	2016	2016	NUM
taxlaw-11799	371	39	)	)	PUNCT
taxlaw-11799	371	40	.	.	PUNCT
taxlaw-11799	372	1	134	134	NUM
taxlaw-11799	372	2	joost	joost	PROPN
taxlaw-11799	372	3	pauwelyn	pauwelyn	NOUN
taxlaw-11799	372	4	,	,	PUNCT
taxlaw-11799	372	5	baseball	baseball	NOUN
taxlaw-11799	372	6	arbitration	arbitration	NOUN
taxlaw-11799	372	7	to	to	PART
taxlaw-11799	372	8	resolve	resolve	VERB
taxlaw-11799	372	9	international	international	ADJ
taxlaw-11799	372	10	law	law	NOUN
taxlaw-11799	372	11	disputes	dispute	NOUN
taxlaw-11799	372	12	:	:	PUNCT
taxlaw-11799	372	13	hit	hit	VERB
taxlaw-11799	372	14	or	or	CCONJ
taxlaw-11799	372	15	miss	miss	VERB
taxlaw-11799	372	16	,	,	PUNCT
taxlaw-11799	372	17	22	22	NUM
taxlaw-11799	372	18	fla	fla	NOUN
taxlaw-11799	372	19	.	.	PUNCT
taxlaw-11799	373	1	tax	tax	PROPN
taxlaw-11799	373	2	rev	rev	PROPN
taxlaw-11799	373	3	.	.	PROPN
taxlaw-11799	373	4	51	51	NUM
taxlaw-11799	373	5	(	(	PUNCT
taxlaw-11799	373	6	2018	2018	NUM
taxlaw-11799	373	7	)	)	PUNCT
taxlaw-11799	373	8	.	.	PUNCT
taxlaw-11799	374	1	135	135	NUM
taxlaw-11799	374	2	united	united	PROPN
taxlaw-11799	374	3	nations	nations	PROPN
taxlaw-11799	374	4	model	model	PROPN
taxlaw-11799	374	5	double	double	ADJ
taxlaw-11799	374	6	taxation	taxation	NOUN
taxlaw-11799	374	7	between	between	ADP
taxlaw-11799	374	8	developed	develop	VERB
taxlaw-11799	374	9	and	and	CCONJ
taxlaw-11799	374	10	developing	develop	VERB
taxlaw-11799	374	11	countries	country	NOUN
taxlaw-11799	374	12	,	,	PUNCT
taxlaw-11799	374	13	art	art	NOUN
taxlaw-11799	374	14	.	.	PUNCT
taxlaw-11799	375	1	25	25	NUM
taxlaw-11799	375	2	,	,	PUNCT
taxlaw-11799	375	3	p.5	p.5	X
taxlaw-11799	375	4	,	,	PUNCT
taxlaw-11799	375	5	(	(	PUNCT
taxlaw-11799	375	6	alternative	alternative	NOUN
taxlaw-11799	375	7	b	b	NOUN
taxlaw-11799	375	8	)	)	PUNCT
taxlaw-11799	375	9	(	(	PUNCT
taxlaw-11799	375	10	2017	2017	NUM
taxlaw-11799	375	11	)	)	PUNCT
taxlaw-11799	375	12	.	.	PUNCT
taxlaw-11799	376	1	136	136	NUM
taxlaw-11799	376	2	william	william	PROPN
taxlaw-11799	376	3	w.	w.	PROPN
taxlaw-11799	376	4	park	park	PROPN
taxlaw-11799	376	5	,	,	PUNCT
taxlaw-11799	376	6	tax	tax	NOUN
taxlaw-11799	376	7	and	and	CCONJ
taxlaw-11799	376	8	arbitration	arbitration	NOUN
taxlaw-11799	376	9	,	,	PUNCT
taxlaw-11799	376	10	36	36	NUM
taxlaw-11799	376	11	arbit	arbit	NOUN
taxlaw-11799	376	12	.	.	PUNCT
taxlaw-11799	377	1	int’l	int’l	NUM
taxlaw-11799	377	2	.	.	PUNCT
taxlaw-11799	378	1	200	200	NUM
taxlaw-11799	378	2	(	(	PUNCT
taxlaw-11799	378	3	2020	2020	NUM
taxlaw-11799	378	4	)	)	PUNCT
taxlaw-11799	378	5	.	.	PUNCT
taxlaw-11799	379	1	48	48	NUM
taxlaw-11799	379	2	columbia	columbia	PROPN
taxlaw-11799	379	3	journal	journal	PROPN
taxlaw-11799	379	4	of	of	ADP
taxlaw-11799	379	5	tax	tax	NOUN
taxlaw-11799	379	6	law	law	NOUN
taxlaw-11799	379	7	[	[	X
taxlaw-11799	379	8	vol	vol	NOUN
taxlaw-11799	379	9	14:1	14:1	NUM
taxlaw-11799	379	10	arbitration	arbitration	NOUN
taxlaw-11799	379	11	clause.137	clause.137	NOUN
taxlaw-11799	379	12	for	for	ADP
taxlaw-11799	379	13	example	example	NOUN
taxlaw-11799	379	14	,	,	PUNCT
taxlaw-11799	379	15	although	although	SCONJ
taxlaw-11799	379	16	taxpayer	taxpayer	NOUN
taxlaw-11799	379	17	participation	participation	NOUN
taxlaw-11799	379	18	is	be	AUX
taxlaw-11799	379	19	not	not	PART
taxlaw-11799	379	20	provided	provide	VERB
taxlaw-11799	379	21	in	in	ADP
taxlaw-11799	379	22	foa138,many	foa138,many	NUM
taxlaw-11799	379	23	detailed	detailed	ADJ
taxlaw-11799	379	24	regulations	regulation	NOUN
taxlaw-11799	379	25	are	be	AUX
taxlaw-11799	379	26	provided	provide	VERB
taxlaw-11799	379	27	in	in	ADP
taxlaw-11799	379	28	the	the	DET
taxlaw-11799	379	29	united	united	PROPN
taxlaw-11799	379	30	states	states	PROPN
taxlaw-11799	379	31	-	-	PUNCT
taxlaw-11799	379	32	canada	canada	PROPN
taxlaw-11799	379	33	double	double	ADJ
taxlaw-11799	379	34	tax	tax	NOUN
taxlaw-11799	379	35	treaty	treaty	NOUN
taxlaw-11799	379	36	.	.	PUNCT
taxlaw-11799	380	1	139	139	NUM
taxlaw-11799	380	2	in	in	ADP
taxlaw-11799	380	3	the	the	DET
taxlaw-11799	380	4	treaty	treaty	NOUN
taxlaw-11799	380	5	,	,	PUNCT
taxlaw-11799	380	6	submission	submission	NOUN
taxlaw-11799	380	7	deadlines	deadline	NOUN
taxlaw-11799	380	8	and	and	CCONJ
taxlaw-11799	380	9	maximum	maximum	ADJ
taxlaw-11799	380	10	page	page	NOUN
taxlaw-11799	380	11	numbers	number	NOUN
taxlaw-11799	380	12	of	of	ADP
taxlaw-11799	380	13	the	the	DET
taxlaw-11799	380	14	individual	individual	ADJ
taxlaw-11799	380	15	submissions	submission	NOUN
taxlaw-11799	380	16	are	be	AUX
taxlaw-11799	380	17	stipulated	stipulate	VERB
taxlaw-11799	380	18	clearly	clearly	ADV
taxlaw-11799	380	19	.	.	PUNCT
taxlaw-11799	381	1	furthermore	furthermore	ADV
taxlaw-11799	381	2	,	,	PUNCT
taxlaw-11799	381	3	a	a	DET
taxlaw-11799	381	4	baseball	baseball	NOUN
taxlaw-11799	381	5	arbitral	arbitral	ADJ
taxlaw-11799	381	6	award	award	NOUN
taxlaw-11799	381	7	is	be	AUX
taxlaw-11799	381	8	cheaper	cheap	ADJ
taxlaw-11799	381	9	to	to	ADP
taxlaw-11799	381	10	obtain140	obtain140	PROPN
taxlaw-11799	381	11	,	,	PUNCT
taxlaw-11799	381	12	and	and	CCONJ
taxlaw-11799	381	13	since	since	SCONJ
taxlaw-11799	381	14	no	no	DET
taxlaw-11799	381	15	reasoning	reasoning	NOUN
taxlaw-11799	381	16	is	be	AUX
taxlaw-11799	381	17	required	require	VERB
taxlaw-11799	381	18	,	,	PUNCT
taxlaw-11799	381	19	the	the	DET
taxlaw-11799	381	20	whole	whole	ADJ
taxlaw-11799	381	21	procedure	procedure	NOUN
taxlaw-11799	381	22	is	be	AUX
taxlaw-11799	381	23	speedier	speedy	ADJ
taxlaw-11799	381	24	.	.	PUNCT
taxlaw-11799	382	1	141	141	NUM
taxlaw-11799	382	2	earnings	earning	NOUN
taxlaw-11799	382	3	are	be	AUX
taxlaw-11799	382	4	also	also	ADV
taxlaw-11799	382	5	limited	limited	ADJ
taxlaw-11799	382	6	.	.	PUNCT
taxlaw-11799	383	1	142	142	NUM
taxlaw-11799	383	2	instead	instead	ADV
taxlaw-11799	383	3	,	,	PUNCT
taxlaw-11799	383	4	technological	technological	ADJ
taxlaw-11799	383	5	submissions	submission	NOUN
taxlaw-11799	383	6	including	include	VERB
taxlaw-11799	383	7	emails	email	NOUN
taxlaw-11799	383	8	are	be	AUX
taxlaw-11799	383	9	preferred.143	preferred.143	ADJ
taxlaw-11799	383	10	according	accord	VERB
taxlaw-11799	383	11	to	to	ADP
taxlaw-11799	383	12	the	the	DET
taxlaw-11799	383	13	2016	2016	NUM
taxlaw-11799	383	14	oecd	oecd	PROPN
taxlaw-11799	383	15	model	model	PROPN
taxlaw-11799	383	16	convention	convention	PROPN
taxlaw-11799	383	17	,	,	PUNCT
taxlaw-11799	383	18	if	if	SCONJ
taxlaw-11799	383	19	a	a	DET
taxlaw-11799	383	20	tax	tax	NOUN
taxlaw-11799	383	21	dispute	dispute	NOUN
taxlaw-11799	383	22	can	can	AUX
taxlaw-11799	383	23	not	not	PART
taxlaw-11799	383	24	be	be	AUX
taxlaw-11799	383	25	solved	solve	VERB
taxlaw-11799	383	26	within	within	ADP
taxlaw-11799	383	27	two	two	NUM
taxlaw-11799	383	28	years	year	NOUN
taxlaw-11799	383	29	,	,	PUNCT
taxlaw-11799	383	30	foa	foa	PROPN
taxlaw-11799	383	31	would	would	AUX
taxlaw-11799	383	32	be	be	AUX
taxlaw-11799	383	33	triggered	trigger	VERB
taxlaw-11799	383	34	when	when	SCONJ
taxlaw-11799	383	35	both	both	DET
taxlaw-11799	383	36	disputing	dispute	VERB
taxlaw-11799	383	37	parties	party	NOUN
taxlaw-11799	383	38	opt	opt	VERB
taxlaw-11799	383	39	for	for	ADP
taxlaw-11799	383	40	it.144	it.144	PROPN
taxlaw-11799	383	41	according	accord	VERB
taxlaw-11799	383	42	to	to	ADP
taxlaw-11799	383	43	article	article	NOUN
taxlaw-11799	383	44	23(1	23(1	NUM
taxlaw-11799	383	45	)	)	PUNCT
taxlaw-11799	383	46	of	of	ADP
taxlaw-11799	383	47	mli	mli	PROPN
taxlaw-11799	383	48	,	,	PUNCT
taxlaw-11799	383	49	foa	foa	PROPN
taxlaw-11799	383	50	is	be	AUX
taxlaw-11799	383	51	the	the	DET
taxlaw-11799	383	52	default	default	NOUN
taxlaw-11799	383	53	approach	approach	NOUN
taxlaw-11799	383	54	in	in	ADP
taxlaw-11799	383	55	resolving	resolve	VERB
taxlaw-11799	383	56	disputes	dispute	NOUN
taxlaw-11799	383	57	.	.	PUNCT
taxlaw-11799	384	1	145	145	NUM
taxlaw-11799	384	2	one	one	NUM
taxlaw-11799	384	3	explicit	explicit	ADJ
taxlaw-11799	384	4	merit	merit	NOUN
taxlaw-11799	384	5	of	of	ADP
taxlaw-11799	384	6	foa	foa	PROPN
taxlaw-11799	384	7	is	be	AUX
taxlaw-11799	384	8	that	that	SCONJ
taxlaw-11799	384	9	it	it	PRON
taxlaw-11799	384	10	limits	limit	VERB
taxlaw-11799	384	11	and	and	CCONJ
taxlaw-11799	384	12	avoids	avoid	VERB
taxlaw-11799	384	13	certain	certain	ADJ
taxlaw-11799	384	14	sovereignty	sovereignty	NOUN
taxlaw-11799	384	15	costs	cost	NOUN
taxlaw-11799	384	16	,	,	PUNCT
taxlaw-11799	384	17	as	as	SCONJ
taxlaw-11799	384	18	the	the	DET
taxlaw-11799	384	19	arbitral	arbitral	ADJ
taxlaw-11799	384	20	tribunals	tribunal	NOUN
taxlaw-11799	384	21	have	have	VERB
taxlaw-11799	384	22	to	to	PART
taxlaw-11799	384	23	pick	pick	VERB
taxlaw-11799	384	24	one	one	NUM
taxlaw-11799	384	25	of	of	ADP
taxlaw-11799	384	26	the	the	DET
taxlaw-11799	384	27	proposals	proposal	NOUN
taxlaw-11799	384	28	provided	provide	VERB
taxlaw-11799	384	29	by	by	ADP
taxlaw-11799	384	30	the	the	DET
taxlaw-11799	384	31	disputing	dispute	VERB
taxlaw-11799	384	32	parties	party	NOUN
taxlaw-11799	384	33	instead	instead	ADV
taxlaw-11799	384	34	of	of	ADP
taxlaw-11799	384	35	developing	develop	VERB
taxlaw-11799	384	36	their	their	PRON
taxlaw-11799	384	37	own	own	ADJ
taxlaw-11799	384	38	proposals.146	proposals.146	NOUN
taxlaw-11799	384	39	with	with	ADP
taxlaw-11799	384	40	foa	foa	PROPN
taxlaw-11799	384	41	,	,	PUNCT
taxlaw-11799	384	42	the	the	DET
taxlaw-11799	384	43	arbitrator	arbitrator	NOUN
taxlaw-11799	384	44	’s	’s	PART
taxlaw-11799	384	45	discretion	discretion	NOUN
taxlaw-11799	384	46	is	be	AUX
taxlaw-11799	384	47	limited	limit	VERB
taxlaw-11799	384	48	,	,	PUNCT
taxlaw-11799	384	49	and	and	CCONJ
taxlaw-11799	384	50	tax	tax	NOUN
taxlaw-11799	384	51	sovereignty	sovereignty	NOUN
taxlaw-11799	384	52	is	be	AUX
taxlaw-11799	384	53	protected.147	protected.147	NUM
taxlaw-11799	384	54	another	another	DET
taxlaw-11799	384	55	advantage	advantage	NOUN
taxlaw-11799	384	56	of	of	ADP
taxlaw-11799	384	57	foa	foa	PROPN
taxlaw-11799	384	58	is	be	AUX
taxlaw-11799	384	59	that	that	SCONJ
taxlaw-11799	384	60	it	it	PRON
taxlaw-11799	384	61	can	can	AUX
taxlaw-11799	384	62	keep	keep	VERB
taxlaw-11799	384	63	and	and	CCONJ
taxlaw-11799	384	64	preserve	preserve	VERB
taxlaw-11799	384	65	the	the	DET
taxlaw-11799	384	66	disputing	dispute	VERB
taxlaw-11799	384	67	parties	party	NOUN
taxlaw-11799	384	68	’	’	PART
taxlaw-11799	384	69	relationship.148	relationship.148	NOUN
taxlaw-11799	384	70	one	one	NUM
taxlaw-11799	384	71	of	of	ADP
taxlaw-11799	384	72	the	the	DET
taxlaw-11799	384	73	disadvantages	disadvantage	NOUN
taxlaw-11799	384	74	of	of	ADP
taxlaw-11799	384	75	this	this	DET
taxlaw-11799	384	76	process	process	NOUN
taxlaw-11799	384	77	is	be	AUX
taxlaw-11799	384	78	that	that	SCONJ
taxlaw-11799	384	79	this	this	DET
taxlaw-11799	384	80	model	model	NOUN
taxlaw-11799	384	81	limits	limit	VERB
taxlaw-11799	384	82	the	the	DET
taxlaw-11799	384	83	arbitrator	arbitrator	NOUN
taxlaw-11799	384	84	’s	’s	PART
taxlaw-11799	384	85	role	role	NOUN
taxlaw-11799	384	86	.	.	PUNCT
taxlaw-11799	385	1	if	if	SCONJ
taxlaw-11799	385	2	both	both	DET
taxlaw-11799	385	3	parties	party	NOUN
taxlaw-11799	385	4	submit	submit	VERB
taxlaw-11799	385	5	unreasonable	unreasonable	ADJ
taxlaw-11799	385	6	proposals	proposal	NOUN
taxlaw-11799	385	7	,	,	PUNCT
taxlaw-11799	385	8	the	the	DET
taxlaw-11799	385	9	arbitrator	arbitrator	NOUN
taxlaw-11799	385	10	is	be	AUX
taxlaw-11799	385	11	forced	force	VERB
taxlaw-11799	385	12	to	to	PART
taxlaw-11799	385	13	choose	choose	VERB
taxlaw-11799	385	14	one	one	NUM
taxlaw-11799	385	15	,	,	PUNCT
taxlaw-11799	385	16	resulting	result	VERB
taxlaw-11799	385	17	in	in	ADP
taxlaw-11799	385	18	a	a	DET
taxlaw-11799	385	19	probably	probably	ADV
taxlaw-11799	385	20	vital	vital	ADJ
taxlaw-11799	385	21	and	and	CCONJ
taxlaw-11799	385	22	unjustified	unjustified	ADJ
taxlaw-11799	385	23	loss	loss	NOUN
taxlaw-11799	385	24	in	in	ADP
taxlaw-11799	385	25	one	one	NUM
taxlaw-11799	385	26	of	of	ADP
taxlaw-11799	385	27	the	the	DET
taxlaw-11799	385	28	disputing	dispute	VERB
taxlaw-11799	385	29	parties	party	NOUN
taxlaw-11799	385	30	’	’	PART
taxlaw-11799	385	31	tax	tax	NOUN
taxlaw-11799	385	32	revenue	revenue	NOUN
taxlaw-11799	385	33	.	.	PUNCT
taxlaw-11799	386	1	the	the	DET
taxlaw-11799	386	2	limited	limited	PROPN
taxlaw-11799	386	3	authority	authority	NOUN
taxlaw-11799	386	4	has	have	VERB
taxlaw-11799	386	5	another	another	DET
taxlaw-11799	386	6	consequence	consequence	NOUN
taxlaw-11799	386	7	,	,	PUNCT
taxlaw-11799	386	8	which	which	PRON
taxlaw-11799	386	9	is	be	AUX
taxlaw-11799	386	10	that	that	SCONJ
taxlaw-11799	386	11	the	the	DET
taxlaw-11799	386	12	decision	decision	NOUN
taxlaw-11799	386	13	has	have	VERB
taxlaw-11799	386	14	no	no	DET
taxlaw-11799	386	15	additional	additional	ADJ
taxlaw-11799	386	16	information	information	NOUN
taxlaw-11799	386	17	or	or	CCONJ
taxlaw-11799	386	18	comment	comment	NOUN
taxlaw-11799	386	19	from	from	ADP
taxlaw-11799	386	20	the	the	DET
taxlaw-11799	386	21	arbitrator	arbitrator	NOUN
taxlaw-11799	386	22	.	.	PUNCT
taxlaw-11799	387	1	another	another	DET
taxlaw-11799	387	2	weakness	weakness	NOUN
taxlaw-11799	387	3	is	be	AUX
taxlaw-11799	387	4	that	that	SCONJ
taxlaw-11799	387	5	only	only	ADV
taxlaw-11799	387	6	a	a	DET
taxlaw-11799	387	7	limited	limited	ADJ
taxlaw-11799	387	8	range	range	NOUN
taxlaw-11799	387	9	of	of	ADP
taxlaw-11799	387	10	cases	case	NOUN
taxlaw-11799	387	11	can	can	AUX
taxlaw-11799	387	12	be	be	AUX
taxlaw-11799	387	13	resolved	resolve	VERB
taxlaw-11799	387	14	better	well	ADV
taxlaw-11799	387	15	by	by	ADP
taxlaw-11799	387	16	foa	foa	PROPN
taxlaw-11799	387	17	.	.	PUNCT
taxlaw-11799	388	1	if	if	SCONJ
taxlaw-11799	388	2	the	the	DET
taxlaw-11799	388	3	dispute	dispute	NOUN
taxlaw-11799	388	4	is	be	AUX
taxlaw-11799	388	5	a	a	DET
taxlaw-11799	388	6	principled	principled	ADJ
taxlaw-11799	388	7	threshold	threshold	NOUN
taxlaw-11799	388	8	question	question	NOUN
taxlaw-11799	388	9	rather	rather	ADV
taxlaw-11799	388	10	than	than	ADP
taxlaw-11799	388	11	a	a	DET
taxlaw-11799	388	12	numerical	numerical	ADJ
taxlaw-11799	388	13	one	one	NOUN
taxlaw-11799	388	14	,	,	PUNCT
taxlaw-11799	388	15	foa	foa	PROPN
taxlaw-11799	388	16	can	can	AUX
taxlaw-11799	388	17	not	not	PART
taxlaw-11799	388	18	reach	reach	VERB
taxlaw-11799	388	19	a	a	DET
taxlaw-11799	388	20	satisfying	satisfying	NOUN
taxlaw-11799	388	21	result.149	result.149	NOUN
taxlaw-11799	388	22	137	137	NUM
taxlaw-11799	388	23	convention	convention	NOUN
taxlaw-11799	388	24	between	between	ADP
taxlaw-11799	388	25	canada	canada	PROPN
taxlaw-11799	388	26	and	and	CCONJ
taxlaw-11799	388	27	the	the	DET
taxlaw-11799	388	28	united	united	PROPN
taxlaw-11799	388	29	states	states	PROPN
taxlaw-11799	388	30	of	of	ADP
taxlaw-11799	388	31	america	america	PROPN
taxlaw-11799	388	32	with	with	ADP
taxlaw-11799	388	33	respect	respect	NOUN
taxlaw-11799	388	34	to	to	ADP
taxlaw-11799	388	35	taxes	taxis	NOUN
taxlaw-11799	388	36	on	on	ADP
taxlaw-11799	388	37	income	income	NOUN
taxlaw-11799	388	38	and	and	CCONJ
taxlaw-11799	388	39	on	on	ADP
taxlaw-11799	388	40	capital	capital	NOUN
taxlaw-11799	388	41	(	(	PUNCT
taxlaw-11799	388	42	1980	1980	NUM
taxlaw-11799	388	43	)	)	PUNCT
taxlaw-11799	388	44	.	.	PUNCT
taxlaw-11799	389	1	138	138	NUM
taxlaw-11799	389	2	hans	hans	PROPN
taxlaw-11799	389	3	mooij	mooij	NOUN
taxlaw-11799	389	4	,	,	PUNCT
taxlaw-11799	389	5	tax	tax	NOUN
taxlaw-11799	389	6	treaty	treaty	NOUN
taxlaw-11799	389	7	arbitration	arbitration	NOUN
taxlaw-11799	389	8	,	,	PUNCT
taxlaw-11799	389	9	35	35	NUM
taxlaw-11799	389	10	arbit	arbit	NOUN
taxlaw-11799	389	11	.	.	PUNCT
taxlaw-11799	390	1	int’l	int’l	NUM
taxlaw-11799	390	2	.	.	PUNCT
taxlaw-11799	391	1	215	215	NUM
taxlaw-11799	391	2	(	(	PUNCT
taxlaw-11799	391	3	2019	2019	NUM
taxlaw-11799	391	4	)	)	PUNCT
taxlaw-11799	391	5	.	.	PUNCT
taxlaw-11799	392	1	139	139	NUM
taxlaw-11799	393	1	i	i	PRON
taxlaw-11799	393	2	d.	d.	PROPN
taxlaw-11799	393	3	140	140	NUM
taxlaw-11799	393	4	memorandum	memorandum	NOUN
taxlaw-11799	393	5	of	of	ADP
taxlaw-11799	393	6	understanding	understanding	NOUN
taxlaw-11799	393	7	between	between	ADP
taxlaw-11799	393	8	the	the	DET
taxlaw-11799	393	9	competent	competent	ADJ
taxlaw-11799	393	10	authorities	authority	NOUN
taxlaw-11799	393	11	of	of	ADP
taxlaw-11799	393	12	canada	canada	PROPN
taxlaw-11799	393	13	and	and	CCONJ
taxlaw-11799	393	14	the	the	DET
taxlaw-11799	393	15	united	united	PROPN
taxlaw-11799	393	16	states	states	PROPN
taxlaw-11799	393	17	of	of	ADP
taxlaw-11799	393	18	america	america	PROPN
taxlaw-11799	393	19	(	(	PUNCT
taxlaw-11799	393	20	2008	2008	NUM
taxlaw-11799	393	21	)	)	PUNCT
taxlaw-11799	393	22	,	,	PUNCT
taxlaw-11799	393	23	art	art	NOUN
taxlaw-11799	393	24	.	.	PUNCT
taxlaw-11799	393	25	13	13	NUM
taxlaw-11799	394	1	[	[	X
taxlaw-11799	394	2	hereinafter	hereinafter	NOUN
taxlaw-11799	394	3	canada	canada	PROPN
taxlaw-11799	394	4	-	-	PUNCT
taxlaw-11799	394	5	us	us	PROPN
taxlaw-11799	394	6	memorandum	memorandum	NOUN
taxlaw-11799	394	7	]	]	PUNCT
taxlaw-11799	394	8	.	.	PUNCT
taxlaw-11799	395	1	141	141	NUM
taxlaw-11799	395	2	josh	josh	PROPN
taxlaw-11799	395	3	chetwynd	chetwynd	PROPN
taxlaw-11799	395	4	,	,	PUNCT
taxlaw-11799	395	5	play	play	VERB
taxlaw-11799	395	6	ball	ball	NOUN
taxlaw-11799	395	7	?	?	PUNCT
taxlaw-11799	396	1	an	an	DET
taxlaw-11799	396	2	analysis	analysis	NOUN
taxlaw-11799	396	3	of	of	ADP
taxlaw-11799	396	4	final	final	ADJ
taxlaw-11799	396	5	-	-	PUNCT
taxlaw-11799	396	6	offer	offer	NOUN
taxlaw-11799	396	7	arbitration	arbitration	NOUN
taxlaw-11799	396	8	,	,	PUNCT
taxlaw-11799	396	9	its	its	PRON
taxlaw-11799	396	10	use	use	NOUN
taxlaw-11799	396	11	in	in	ADP
taxlaw-11799	396	12	major	major	ADJ
taxlaw-11799	396	13	league	league	NOUN
taxlaw-11799	396	14	baseball	baseball	NOUN
taxlaw-11799	396	15	and	and	CCONJ
taxlaw-11799	396	16	its	its	PRON
taxlaw-11799	396	17	potential	potential	ADJ
taxlaw-11799	396	18	applicability	applicability	NOUN
taxlaw-11799	396	19	to	to	ADP
taxlaw-11799	396	20	european	european	ADJ
taxlaw-11799	396	21	football	football	NOUN
taxlaw-11799	396	22	wage	wage	NOUN
taxlaw-11799	396	23	and	and	CCONJ
taxlaw-11799	396	24	transfer	transfer	NOUN
taxlaw-11799	396	25	disputes	dispute	NOUN
taxlaw-11799	396	26	,	,	PUNCT
taxlaw-11799	396	27	20	20	NUM
taxlaw-11799	396	28	marq	marq	NOUN
taxlaw-11799	396	29	.	.	PUNCT
taxlaw-11799	397	1	sports	sports	PROPN
taxlaw-11799	397	2	l.	l.	PROPN
taxlaw-11799	397	3	rev	rev	PROPN
taxlaw-11799	397	4	.	.	PROPN
taxlaw-11799	397	5	128	128	NUM
taxlaw-11799	397	6	(	(	PUNCT
taxlaw-11799	397	7	2009	2009	NUM
taxlaw-11799	397	8	)	)	PUNCT
taxlaw-11799	397	9	.	.	PUNCT
taxlaw-11799	398	1	142	142	NUM
taxlaw-11799	398	2	see	see	VERB
taxlaw-11799	398	3	kollmann	kollmann	PROPN
taxlaw-11799	398	4	and	and	CCONJ
taxlaw-11799	398	5	turcan	turcan	ADJ
taxlaw-11799	398	6	,	,	PUNCT
taxlaw-11799	398	7	supra	supra	ADJ
taxlaw-11799	398	8	note	note	NOUN
taxlaw-11799	398	9	126	126	NUM
taxlaw-11799	398	10	,	,	PUNCT
taxlaw-11799	398	11	at	at	ADP
taxlaw-11799	398	12	130	130	NUM
taxlaw-11799	398	13	.	.	PUNCT
taxlaw-11799	399	1	143	143	NUM
taxlaw-11799	399	2	see	see	VERB
taxlaw-11799	399	3	canada	canada	PROPN
taxlaw-11799	399	4	-	-	PUNCT
taxlaw-11799	399	5	us	us	PROPN
taxlaw-11799	399	6	memorandum	memorandum	NOUN
taxlaw-11799	399	7	,	,	PUNCT
taxlaw-11799	399	8	supra	supra	PROPN
taxlaw-11799	399	9	note	note	PROPN
taxlaw-11799	399	10	140	140	NUM
taxlaw-11799	399	11	,	,	PUNCT
taxlaw-11799	399	12	at	at	ADP
taxlaw-11799	399	13	art	art	NOUN
taxlaw-11799	399	14	.	.	PUNCT
taxlaw-11799	400	1	14	14	NUM
taxlaw-11799	400	2	.	.	X
taxlaw-11799	400	3	144	144	NUM
taxlaw-11799	400	4	multilateral	multilateral	ADJ
taxlaw-11799	400	5	tax	tax	NOUN
taxlaw-11799	400	6	convention	convention	NOUN
taxlaw-11799	400	7	to	to	PART
taxlaw-11799	400	8	implement	implement	VERB
taxlaw-11799	400	9	tax	tax	NOUN
taxlaw-11799	400	10	treaty	treaty	NOUN
taxlaw-11799	400	11	related	relate	VERB
taxlaw-11799	400	12	measures	measure	NOUN
taxlaw-11799	400	13	to	to	PART
taxlaw-11799	400	14	prevent	prevent	VERB
taxlaw-11799	400	15	base	base	NOUN
taxlaw-11799	400	16	erosion	erosion	NOUN
taxlaw-11799	400	17	and	and	CCONJ
taxlaw-11799	400	18	profit	profit	NOUN
taxlaw-11799	400	19	sharing	sharing	NOUN
taxlaw-11799	400	20	art	art	NOUN
taxlaw-11799	400	21	.	.	PUNCT
taxlaw-11799	401	1	19	19	NUM
taxlaw-11799	401	2	(	(	PUNCT
taxlaw-11799	401	3	2016	2016	NUM
taxlaw-11799	401	4	)	)	PUNCT
taxlaw-11799	401	5	.	.	PUNCT
taxlaw-11799	402	1	145	145	NUM
taxlaw-11799	402	2	michelle	michelle	PROPN
taxlaw-11799	402	3	andrea	andrea	PROPN
taxlaw-11799	402	4	markham	markham	PROPN
taxlaw-11799	402	5	,	,	PUNCT
taxlaw-11799	402	6	arbitration	arbitration	NOUN
taxlaw-11799	402	7	and	and	CCONJ
taxlaw-11799	402	8	tax	tax	NOUN
taxlaw-11799	402	9	treaty	treaty	NOUN
taxlaw-11799	402	10	disputes	dispute	NOUN
taxlaw-11799	402	11	,	,	PUNCT
taxlaw-11799	402	12	35	35	NUM
taxlaw-11799	402	13	arbitration	arbitration	NOUN
taxlaw-11799	402	14	int’l	int’l	NUM
taxlaw-11799	402	15	496	496	NUM
taxlaw-11799	402	16	(	(	PUNCT
taxlaw-11799	402	17	2019	2019	NUM
taxlaw-11799	402	18	)	)	PUNCT
taxlaw-11799	402	19	.	.	PUNCT
taxlaw-11799	403	1	146	146	NUM
taxlaw-11799	403	2	see	see	VERB
taxlaw-11799	403	3	pauwelyn	pauwelyn	NOUN
taxlaw-11799	403	4	,	,	PUNCT
taxlaw-11799	403	5	supra	supra	PROPN
taxlaw-11799	403	6	note	note	PROPN
taxlaw-11799	403	7	134	134	NUM
taxlaw-11799	403	8	,	,	PUNCT
taxlaw-11799	403	9	at	at	ADP
taxlaw-11799	403	10	56	56	NUM
taxlaw-11799	403	11	.	.	PUNCT
taxlaw-11799	404	1	147	147	NUM
taxlaw-11799	404	2	ehab	ehab	PROPN
taxlaw-11799	404	3	farah	farah	PROPN
taxlaw-11799	404	4	,	,	PUNCT
taxlaw-11799	404	5	mandatory	mandatory	ADJ
taxlaw-11799	404	6	arbitration	arbitration	NOUN
taxlaw-11799	404	7	of	of	ADP
taxlaw-11799	404	8	international	international	ADJ
taxlaw-11799	404	9	tax	tax	NOUN
taxlaw-11799	404	10	disputes	dispute	NOUN
taxlaw-11799	404	11	:	:	PUNCT
taxlaw-11799	404	12	a	a	DET
taxlaw-11799	404	13	solution	solution	NOUN
taxlaw-11799	404	14	in	in	ADP
taxlaw-11799	404	15	search	search	NOUN
taxlaw-11799	404	16	of	of	ADP
taxlaw-11799	404	17	a	a	DET
taxlaw-11799	404	18	problem	problem	NOUN
taxlaw-11799	404	19	,	,	PUNCT
taxlaw-11799	404	20	9	9	NUM
taxlaw-11799	404	21	fla	fla	NOUN
taxlaw-11799	404	22	.	.	PUNCT
taxlaw-11799	405	1	tax	tax	PROPN
taxlaw-11799	405	2	rev	rev	PROPN
taxlaw-11799	405	3	.	.	PROPN
taxlaw-11799	405	4	703	703	NUM
taxlaw-11799	405	5	,	,	PUNCT
taxlaw-11799	405	6	15–17	15–17	NUM
taxlaw-11799	405	7	(	(	PUNCT
taxlaw-11799	405	8	2009	2009	NUM
taxlaw-11799	405	9	)	)	PUNCT
taxlaw-11799	405	10	.	.	PUNCT
taxlaw-11799	406	1	148	148	NUM
taxlaw-11799	406	2	see	see	VERB
taxlaw-11799	406	3	pauwelyn	pauwelyn	NOUN
taxlaw-11799	406	4	,	,	PUNCT
taxlaw-11799	406	5	supra	supra	PROPN
taxlaw-11799	406	6	note	note	PROPN
taxlaw-11799	406	7	134	134	NUM
taxlaw-11799	406	8	,	,	PUNCT
taxlaw-11799	406	9	at	at	ADP
taxlaw-11799	406	10	56	56	NUM
taxlaw-11799	406	11	.	.	NOUN
taxlaw-11799	406	12	149	149	NUM
taxlaw-11799	406	13	see	see	NOUN
taxlaw-11799	406	14	petruzzi	petruzzi	NOUN
taxlaw-11799	406	15	et	et	PROPN
taxlaw-11799	406	16	al	al	PROPN
taxlaw-11799	406	17	.	.	PROPN
taxlaw-11799	406	18	,	,	PUNCT
taxlaw-11799	406	19	supra	supra	PROPN
taxlaw-11799	406	20	note	note	PROPN
taxlaw-11799	406	21	133	133	NUM
taxlaw-11799	406	22	.	.	PUNCT
taxlaw-11799	407	1	2023	2023	NUM
taxlaw-11799	407	2	]	]	PUNCT
taxlaw-11799	407	3	the	the	DET
taxlaw-11799	407	4	path	path	NOUN
taxlaw-11799	407	5	to	to	PART
taxlaw-11799	407	6	mediation	mediation	VERB
taxlaw-11799	407	7	49	49	NUM
taxlaw-11799	407	8	c.	c.	PROPN
taxlaw-11799	407	9	independent	independent	ADJ
taxlaw-11799	407	10	arbitration	arbitration	NOUN
taxlaw-11799	407	11	and	and	CCONJ
taxlaw-11799	407	12	tax	tax	NOUN
taxlaw-11799	407	13	matters	matter	NOUN
taxlaw-11799	407	14	in	in	ADP
taxlaw-11799	407	15	the	the	DET
taxlaw-11799	407	16	past	past	NOUN
taxlaw-11799	407	17	,	,	PUNCT
taxlaw-11799	407	18	the	the	DET
taxlaw-11799	407	19	only	only	ADJ
taxlaw-11799	407	20	option	option	NOUN
taxlaw-11799	407	21	for	for	ADP
taxlaw-11799	407	22	resolving	resolve	VERB
taxlaw-11799	407	23	tax	tax	NOUN
taxlaw-11799	407	24	disputes	dispute	NOUN
taxlaw-11799	407	25	was	be	AUX
taxlaw-11799	407	26	independent	independent	ADJ
taxlaw-11799	407	27	arbitration	arbitration	NOUN
taxlaw-11799	407	28	,	,	PUNCT
taxlaw-11799	407	29	which	which	PRON
taxlaw-11799	407	30	is	be	AUX
taxlaw-11799	407	31	a	a	DET
taxlaw-11799	407	32	more	more	ADV
taxlaw-11799	407	33	traditional	traditional	ADJ
taxlaw-11799	407	34	and	and	CCONJ
taxlaw-11799	407	35	widely	widely	ADV
taxlaw-11799	407	36	used	use	VERB
taxlaw-11799	407	37	method.150	method.150	NOUN
taxlaw-11799	407	38	in	in	ADP
taxlaw-11799	407	39	contrast	contrast	NOUN
taxlaw-11799	407	40	to	to	ADP
taxlaw-11799	407	41	independent	independent	ADJ
taxlaw-11799	407	42	arbitration	arbitration	NOUN
taxlaw-11799	407	43	,	,	PUNCT
taxlaw-11799	407	44	baseball	baseball	NOUN
taxlaw-11799	407	45	arbitration	arbitration	NOUN
taxlaw-11799	407	46	represents	represent	VERB
taxlaw-11799	407	47	a	a	DET
taxlaw-11799	407	48	compelling	compelling	ADJ
taxlaw-11799	407	49	alternative	alternative	NOUN
taxlaw-11799	407	50	for	for	ADP
taxlaw-11799	407	51	resolving	resolve	VERB
taxlaw-11799	407	52	disputes	dispute	NOUN
taxlaw-11799	407	53	,	,	PUNCT
taxlaw-11799	407	54	particularly	particularly	ADV
taxlaw-11799	407	55	in	in	ADP
taxlaw-11799	407	56	the	the	DET
taxlaw-11799	407	57	context	context	NOUN
taxlaw-11799	407	58	of	of	ADP
taxlaw-11799	407	59	the	the	DET
taxlaw-11799	407	60	eu	eu	PROPN
taxlaw-11799	407	61	directive	directive	NOUN
taxlaw-11799	407	62	on	on	ADP
taxlaw-11799	407	63	dispute	dispute	NOUN
taxlaw-11799	407	64	resolution	resolution	NOUN
taxlaw-11799	407	65	.	.	PUNCT
taxlaw-11799	408	1	151	151	NUM
taxlaw-11799	408	2	it	it	PRON
taxlaw-11799	408	3	is	be	AUX
taxlaw-11799	408	4	noteworthy	noteworthy	ADJ
taxlaw-11799	408	5	that	that	SCONJ
taxlaw-11799	408	6	baseball	baseball	NOUN
taxlaw-11799	408	7	arbitration	arbitration	NOUN
taxlaw-11799	408	8	has	have	AUX
taxlaw-11799	408	9	been	be	AUX
taxlaw-11799	408	10	included	include	VERB
taxlaw-11799	408	11	in	in	ADP
taxlaw-11799	408	12	the	the	DET
taxlaw-11799	408	13	ambit	ambit	NOUN
taxlaw-11799	408	14	of	of	ADP
taxlaw-11799	408	15	the	the	DET
taxlaw-11799	408	16	european	european	PROPN
taxlaw-11799	408	17	arbitration	arbitration	PROPN
taxlaw-11799	408	18	convention	convention	PROPN
taxlaw-11799	408	19	,	,	PUNCT
taxlaw-11799	408	20	further	far	ADV
taxlaw-11799	408	21	underscoring	underscore	VERB
taxlaw-11799	408	22	its	its	PRON
taxlaw-11799	408	23	significance	significance	NOUN
taxlaw-11799	408	24	as	as	ADP
taxlaw-11799	408	25	a	a	DET
taxlaw-11799	408	26	dispute	dispute	NOUN
taxlaw-11799	408	27	resolution	resolution	NOUN
taxlaw-11799	408	28	mechanism	mechanism	NOUN
taxlaw-11799	408	29	.	.	PUNCT
taxlaw-11799	409	1	152	152	NUM
taxlaw-11799	409	2	with	with	ADP
taxlaw-11799	409	3	its	its	PRON
taxlaw-11799	409	4	unique	unique	ADJ
taxlaw-11799	409	5	features	feature	NOUN
taxlaw-11799	409	6	,	,	PUNCT
taxlaw-11799	409	7	such	such	ADJ
taxlaw-11799	409	8	as	as	ADP
taxlaw-11799	409	9	the	the	DET
taxlaw-11799	409	10	finality	finality	NOUN
taxlaw-11799	409	11	of	of	ADP
taxlaw-11799	409	12	awards	award	NOUN
taxlaw-11799	409	13	and	and	CCONJ
taxlaw-11799	409	14	a	a	DET
taxlaw-11799	409	15	simplified	simplified	ADJ
taxlaw-11799	409	16	procedure	procedure	NOUN
taxlaw-11799	409	17	,	,	PUNCT
taxlaw-11799	409	18	baseball	baseball	NOUN
taxlaw-11799	409	19	arbitration	arbitration	NOUN
taxlaw-11799	409	20	has	have	AUX
taxlaw-11799	409	21	gained	gain	VERB
taxlaw-11799	409	22	popularity	popularity	NOUN
taxlaw-11799	409	23	as	as	ADP
taxlaw-11799	409	24	a	a	DET
taxlaw-11799	409	25	method	method	NOUN
taxlaw-11799	409	26	for	for	ADP
taxlaw-11799	409	27	settling	settle	VERB
taxlaw-11799	409	28	disputes	dispute	NOUN
taxlaw-11799	409	29	.	.	PUNCT
taxlaw-11799	410	1	the	the	DET
taxlaw-11799	410	2	inclusion	inclusion	NOUN
taxlaw-11799	410	3	of	of	ADP
taxlaw-11799	410	4	baseball	baseball	NOUN
taxlaw-11799	410	5	arbitration	arbitration	NOUN
taxlaw-11799	410	6	in	in	ADP
taxlaw-11799	410	7	the	the	DET
taxlaw-11799	410	8	european	european	PROPN
taxlaw-11799	410	9	arbitration	arbitration	PROPN
taxlaw-11799	410	10	convention	convention	PROPN
taxlaw-11799	410	11	highlights	highlight	VERB
taxlaw-11799	410	12	the	the	DET
taxlaw-11799	410	13	recognition	recognition	NOUN
taxlaw-11799	410	14	of	of	ADP
taxlaw-11799	410	15	its	its	PRON
taxlaw-11799	410	16	value	value	NOUN
taxlaw-11799	410	17	and	and	CCONJ
taxlaw-11799	410	18	underscores	underscore	VERB
taxlaw-11799	410	19	the	the	DET
taxlaw-11799	410	20	growing	grow	VERB
taxlaw-11799	410	21	significance	significance	NOUN
taxlaw-11799	410	22	of	of	ADP
taxlaw-11799	410	23	alternative	alternative	ADJ
taxlaw-11799	410	24	dispute	dispute	NOUN
taxlaw-11799	410	25	resolution	resolution	NOUN
taxlaw-11799	410	26	methods	method	NOUN
taxlaw-11799	410	27	in	in	ADP
taxlaw-11799	410	28	the	the	DET
taxlaw-11799	410	29	contemporary	contemporary	ADJ
taxlaw-11799	410	30	legal	legal	ADJ
taxlaw-11799	410	31	landscape	landscape	NOUN
taxlaw-11799	410	32	.	.	PUNCT
taxlaw-11799	411	1	there	there	PRON
taxlaw-11799	411	2	is	be	VERB
taxlaw-11799	411	3	no	no	DET
taxlaw-11799	411	4	interference	interference	NOUN
taxlaw-11799	411	5	from	from	ADP
taxlaw-11799	411	6	competent	competent	ADJ
taxlaw-11799	411	7	authorities	authority	NOUN
taxlaw-11799	411	8	in	in	ADP
taxlaw-11799	411	9	the	the	DET
taxlaw-11799	411	10	final	final	ADJ
taxlaw-11799	411	11	award	award	NOUN
taxlaw-11799	411	12	of	of	ADP
taxlaw-11799	411	13	the	the	DET
taxlaw-11799	411	14	arbitration	arbitration	NOUN
taxlaw-11799	411	15	tribunal.153	tribunal.153	VERB
taxlaw-11799	411	16	professional	professional	ADJ
taxlaw-11799	411	17	and	and	CCONJ
taxlaw-11799	411	18	less	less	ADV
taxlaw-11799	411	19	biased	biased	ADJ
taxlaw-11799	411	20	arbitrators	arbitrator	NOUN
taxlaw-11799	411	21	can	can	AUX
taxlaw-11799	411	22	produce	produce	VERB
taxlaw-11799	411	23	a	a	DET
taxlaw-11799	411	24	more	more	ADV
taxlaw-11799	411	25	reliable	reliable	ADJ
taxlaw-11799	411	26	final	final	ADJ
taxlaw-11799	411	27	award.154	award.154	NOUN
taxlaw-11799	411	28	in	in	ADP
taxlaw-11799	411	29	independent	independent	ADJ
taxlaw-11799	411	30	arbitration	arbitration	NOUN
taxlaw-11799	411	31	,	,	PUNCT
taxlaw-11799	411	32	a	a	DET
taxlaw-11799	411	33	written	write	VERB
taxlaw-11799	411	34	opinion	opinion	NOUN
taxlaw-11799	411	35	is	be	AUX
taxlaw-11799	411	36	required	require	VERB
taxlaw-11799	411	37	,	,	PUNCT
taxlaw-11799	411	38	which	which	PRON
taxlaw-11799	411	39	makes	make	VERB
taxlaw-11799	411	40	it	it	PRON
taxlaw-11799	411	41	differ	differ	VERB
taxlaw-11799	411	42	from	from	ADP
taxlaw-11799	411	43	baseball	baseball	NOUN
taxlaw-11799	411	44	arbitration.155	arbitration.155	VERB
taxlaw-11799	411	45	an	an	DET
taxlaw-11799	411	46	independent	independent	ADJ
taxlaw-11799	411	47	arbitration	arbitration	NOUN
taxlaw-11799	411	48	decision	decision	NOUN
taxlaw-11799	411	49	is	be	AUX
taxlaw-11799	411	50	reached	reach	VERB
taxlaw-11799	411	51	“	"	PUNCT
taxlaw-11799	411	52	.	.	PUNCT
taxlaw-11799	411	53	.	.	PUNCT
taxlaw-11799	411	54	.	.	PUNCT
taxlaw-11799	412	1	based	base	VERB
taxlaw-11799	412	2	on	on	ADP
taxlaw-11799	412	3	a	a	DET
taxlaw-11799	412	4	written	write	VERB
taxlaw-11799	412	5	,	,	PUNCT
taxlaw-11799	412	6	reasoned	reason	VERB
taxlaw-11799	412	7	analysis	analysis	NOUN
taxlaw-11799	412	8	of	of	ADP
taxlaw-11799	412	9	the	the	DET
taxlaw-11799	412	10	facts	fact	NOUN
taxlaw-11799	412	11	involved	involve	VERB
taxlaw-11799	412	12	and	and	CCONJ
taxlaw-11799	412	13	applicable	applicable	ADJ
taxlaw-11799	412	14	legal	legal	ADJ
taxlaw-11799	412	15	sources	source	NOUN
taxlaw-11799	412	16	.	.	PUNCT
taxlaw-11799	412	17	”	"	PUNCT
taxlaw-11799	413	1	156	156	NUM
taxlaw-11799	413	2	it	it	PRON
taxlaw-11799	413	3	is	be	AUX
taxlaw-11799	413	4	even	even	ADV
taxlaw-11799	413	5	highlighted	highlight	VERB
taxlaw-11799	413	6	in	in	ADP
taxlaw-11799	413	7	the	the	DET
taxlaw-11799	413	8	oecd	oecd	PROPN
taxlaw-11799	413	9	commentary	commentary	NOUN
taxlaw-11799	413	10	,	,	PUNCT
taxlaw-11799	413	11	arguing	argue	VERB
taxlaw-11799	413	12	that	that	SCONJ
taxlaw-11799	413	13	when	when	SCONJ
taxlaw-11799	413	14	taxpayers	taxpayer	NOUN
taxlaw-11799	413	15	know	know	VERB
taxlaw-11799	413	16	how	how	SCONJ
taxlaw-11799	413	17	arbitrators	arbitrator	NOUN
taxlaw-11799	413	18	arrived	arrive	VERB
taxlaw-11799	413	19	at	at	ADP
taxlaw-11799	413	20	an	an	DET
taxlaw-11799	413	21	opinion	opinion	NOUN
taxlaw-11799	413	22	,	,	PUNCT
taxlaw-11799	413	23	they	they	PRON
taxlaw-11799	413	24	will	will	AUX
taxlaw-11799	413	25	be	be	AUX
taxlaw-11799	413	26	more	more	ADV
taxlaw-11799	413	27	likely	likely	ADJ
taxlaw-11799	413	28	to	to	PART
taxlaw-11799	413	29	accept	accept	VERB
taxlaw-11799	413	30	it.157	it.157	PROPN
taxlaw-11799	413	31	an	an	DET
taxlaw-11799	413	32	arbitrator	arbitrator	NOUN
taxlaw-11799	413	33	will	will	AUX
taxlaw-11799	413	34	deal	deal	VERB
taxlaw-11799	413	35	with	with	ADP
taxlaw-11799	413	36	the	the	DET
taxlaw-11799	413	37	disputing	dispute	VERB
taxlaw-11799	413	38	parties	party	NOUN
taxlaw-11799	413	39	’	’	PART
taxlaw-11799	413	40	facts	fact	NOUN
taxlaw-11799	413	41	and	and	CCONJ
taxlaw-11799	413	42	arguments	argument	NOUN
taxlaw-11799	413	43	during	during	ADP
taxlaw-11799	413	44	the	the	DET
taxlaw-11799	413	45	arbitration	arbitration	NOUN
taxlaw-11799	413	46	process	process	NOUN
taxlaw-11799	413	47	.	.	PUNCT
taxlaw-11799	414	1	supporting	support	VERB
taxlaw-11799	414	2	independent	independent	ADJ
taxlaw-11799	414	3	arbitration	arbitration	NOUN
taxlaw-11799	414	4	also	also	ADV
taxlaw-11799	414	5	requires	require	VERB
taxlaw-11799	414	6	consideration	consideration	NOUN
taxlaw-11799	414	7	of	of	ADP
taxlaw-11799	414	8	due	due	ADJ
taxlaw-11799	414	9	process.158	process.158	NOUN
taxlaw-11799	414	10	even	even	ADV
taxlaw-11799	414	11	though	though	SCONJ
taxlaw-11799	414	12	a	a	DET
taxlaw-11799	414	13	written	write	VERB
taxlaw-11799	414	14	opinion	opinion	NOUN
taxlaw-11799	414	15	has	have	VERB
taxlaw-11799	414	16	no	no	DET
taxlaw-11799	414	17	precedential	precedential	ADJ
taxlaw-11799	414	18	value	value	NOUN
taxlaw-11799	414	19	,	,	PUNCT
taxlaw-11799	414	20	subsequent	subsequent	ADJ
taxlaw-11799	414	21	arbitrators	arbitrator	NOUN
taxlaw-11799	414	22	can	can	AUX
taxlaw-11799	414	23	use	use	VERB
taxlaw-11799	414	24	it	it	PRON
taxlaw-11799	414	25	as	as	ADP
taxlaw-11799	414	26	a	a	DET
taxlaw-11799	414	27	reference	reference	NOUN
taxlaw-11799	414	28	point.159	point.159	VERB
taxlaw-11799	414	29	the	the	DET
taxlaw-11799	414	30	“	"	PUNCT
taxlaw-11799	414	31	independent	independent	ADJ
taxlaw-11799	414	32	opinion	opinion	NOUN
taxlaw-11799	414	33	”	"	PUNCT
taxlaw-11799	414	34	approach	approach	NOUN
taxlaw-11799	414	35	in	in	ADP
taxlaw-11799	414	36	arbitration	arbitration	NOUN
taxlaw-11799	414	37	has	have	AUX
taxlaw-11799	414	38	garnered	garner	VERB
taxlaw-11799	414	39	significant	significant	ADJ
taxlaw-11799	414	40	criticism	criticism	NOUN
taxlaw-11799	414	41	,	,	PUNCT
taxlaw-11799	414	42	with	with	ADP
taxlaw-11799	414	43	one	one	NUM
taxlaw-11799	414	44	of	of	ADP
taxlaw-11799	414	45	the	the	DET
taxlaw-11799	414	46	main	main	ADJ
taxlaw-11799	414	47	contentions	contention	NOUN
taxlaw-11799	414	48	being	be	AUX
taxlaw-11799	414	49	its	its	PRON
taxlaw-11799	414	50	proclivity	proclivity	NOUN
taxlaw-11799	414	51	towards	towards	ADP
taxlaw-11799	414	52	a	a	DET
taxlaw-11799	414	53	“	"	PUNCT
taxlaw-11799	414	54	splitting	split	VERB
taxlaw-11799	414	55	the	the	DET
taxlaw-11799	414	56	baby	baby	NOUN
taxlaw-11799	414	57	”	"	PUNCT
taxlaw-11799	414	58	mindset	mindset	NOUN
taxlaw-11799	414	59	.	.	PUNCT
taxlaw-11799	415	1	essentially	essentially	ADV
taxlaw-11799	415	2	,	,	PUNCT
taxlaw-11799	415	3	this	this	DET
taxlaw-11799	415	4	approach	approach	NOUN
taxlaw-11799	415	5	often	often	ADV
taxlaw-11799	415	6	compels	compel	VERB
taxlaw-11799	415	7	arbitrators	arbitrator	NOUN
taxlaw-11799	415	8	to	to	PART
taxlaw-11799	415	9	seek	seek	VERB
taxlaw-11799	415	10	a	a	DET
taxlaw-11799	415	11	150	150	NUM
taxlaw-11799	415	12	see	see	NOUN
taxlaw-11799	415	13	oecd	oecd	PROPN
taxlaw-11799	415	14	,	,	PUNCT
taxlaw-11799	415	15	commentaries	commentary	NOUN
taxlaw-11799	415	16	on	on	ADP
taxlaw-11799	415	17	the	the	DET
taxlaw-11799	415	18	articles	article	NOUN
taxlaw-11799	415	19	of	of	ADP
taxlaw-11799	415	20	the	the	DET
taxlaw-11799	415	21	model	model	NOUN
taxlaw-11799	415	22	tax	tax	NOUN
taxlaw-11799	415	23	convention	convention	PROPN
taxlaw-11799	415	24	2017	2017	NUM
taxlaw-11799	415	25	,	,	PUNCT
taxlaw-11799	415	26	387	387	NUM
taxlaw-11799	415	27	(	(	PUNCT
taxlaw-11799	415	28	2017	2017	NUM
taxlaw-11799	415	29	)	)	PUNCT
taxlaw-11799	415	30	.	.	PUNCT
taxlaw-11799	416	1	151	151	NUM
taxlaw-11799	416	2	luís	luí	NOUN
taxlaw-11799	416	3	flávio	flávio	NOUN
taxlaw-11799	416	4	neto	neto	NOUN
taxlaw-11799	416	5	,	,	PUNCT
taxlaw-11799	416	6	baseball	baseball	NOUN
taxlaw-11799	416	7	arbitration	arbitration	NOUN
taxlaw-11799	416	8	:	:	PUNCT
taxlaw-11799	416	9	the	the	DET
taxlaw-11799	416	10	trendiest	trendy	ADJ
taxlaw-11799	416	11	alternative	alternative	ADJ
taxlaw-11799	416	12	dispute	dispute	NOUN
taxlaw-11799	416	13	resolution	resolution	NOUN
taxlaw-11799	416	14	mechanism	mechanism	NOUN
taxlaw-11799	416	15	in	in	ADP
taxlaw-11799	416	16	international	international	ADJ
taxlaw-11799	416	17	taxation	taxation	NOUN
taxlaw-11799	416	18	,	,	PUNCT
taxlaw-11799	416	19	in	in	ADP
taxlaw-11799	416	20	flexible	flexible	ADJ
taxlaw-11799	416	21	multi	multi	ADJ
taxlaw-11799	416	22	-	-	ADJ
taxlaw-11799	416	23	tier	tier	ADJ
taxlaw-11799	416	24	dispute	dispute	NOUN
taxlaw-11799	416	25	resolution	resolution	NOUN
taxlaw-11799	416	26	in	in	ADP
taxlaw-11799	416	27	international	international	ADJ
taxlaw-11799	416	28	tax	tax	NOUN
taxlaw-11799	416	29	disputes	dispute	NOUN
taxlaw-11799	416	30	279	279	NUM
taxlaw-11799	416	31	(	(	PUNCT
taxlaw-11799	416	32	pasquale	pasquale	PROPN
taxlaw-11799	416	33	pistone	pistone	PROPN
taxlaw-11799	416	34	&	&	CCONJ
taxlaw-11799	416	35	jan	jan	PROPN
taxlaw-11799	416	36	j.p	j.p	PROPN
taxlaw-11799	416	37	.	.	PROPN
taxlaw-11799	416	38	de	de	PROPN
taxlaw-11799	416	39	goede	goede	PROPN
taxlaw-11799	416	40	eds	ed	NOUN
taxlaw-11799	416	41	.	.	PUNCT
taxlaw-11799	416	42	2020	2020	NUM
taxlaw-11799	416	43	)	)	PUNCT
taxlaw-11799	416	44	.	.	PUNCT
taxlaw-11799	417	1	152	152	NUM
taxlaw-11799	417	2	hans	hans	PROPN
taxlaw-11799	417	3	mooij	mooij	NOUN
taxlaw-11799	417	4	,	,	PUNCT
taxlaw-11799	417	5	map	map	VERB
taxlaw-11799	417	6	arbitration	arbitration	NOUN
taxlaw-11799	417	7	in	in	ADP
taxlaw-11799	417	8	tax	tax	NOUN
taxlaw-11799	417	9	treaty	treaty	NOUN
taxlaw-11799	417	10	disputes	dispute	NOUN
taxlaw-11799	417	11	,	,	PUNCT
taxlaw-11799	417	12	in	in	ADP
taxlaw-11799	417	13	flexible	flexible	ADJ
taxlaw-11799	417	14	multi	multi	ADJ
taxlaw-11799	417	15	-	-	ADJ
taxlaw-11799	417	16	tier	tier	ADJ
taxlaw-11799	417	17	dispute	dispute	NOUN
taxlaw-11799	417	18	resolution	resolution	NOUN
taxlaw-11799	417	19	in	in	ADP
taxlaw-11799	417	20	international	international	ADJ
taxlaw-11799	417	21	tax	tax	NOUN
taxlaw-11799	417	22	disputes	dispute	NOUN
taxlaw-11799	417	23	278	278	NUM
taxlaw-11799	417	24	(	(	PUNCT
taxlaw-11799	417	25	pasquale	pasquale	PROPN
taxlaw-11799	417	26	pistone	pistone	PROPN
taxlaw-11799	417	27	&	&	CCONJ
taxlaw-11799	417	28	jan	jan	PROPN
taxlaw-11799	417	29	j.p	j.p	PROPN
taxlaw-11799	417	30	.	.	PROPN
taxlaw-11799	417	31	de	de	PROPN
taxlaw-11799	417	32	goede	goede	PROPN
taxlaw-11799	417	33	eds	eds	PROPN
taxlaw-11799	417	34	.	.	PROPN
taxlaw-11799	417	35	,	,	PUNCT
taxlaw-11799	417	36	2020	2020	NUM
taxlaw-11799	417	37	)	)	PUNCT
taxlaw-11799	417	38	.	.	PUNCT
taxlaw-11799	418	1	153	153	NUM
taxlaw-11799	418	2	see	see	VERB
taxlaw-11799	418	3	oecd	oecd	PROPN
taxlaw-11799	418	4	,	,	PUNCT
taxlaw-11799	418	5	commentaries	commentary	NOUN
taxlaw-11799	418	6	on	on	ADP
taxlaw-11799	418	7	the	the	DET
taxlaw-11799	418	8	articles	article	NOUN
taxlaw-11799	418	9	of	of	ADP
taxlaw-11799	418	10	the	the	DET
taxlaw-11799	418	11	model	model	NOUN
taxlaw-11799	418	12	tax	tax	NOUN
taxlaw-11799	418	13	convention	convention	PROPN
taxlaw-11799	418	14	2017	2017	NUM
taxlaw-11799	418	15	387	387	NUM
taxlaw-11799	418	16	(	(	PUNCT
taxlaw-11799	418	17	oecd	oecd	PROPN
taxlaw-11799	418	18	publishing	publishing	NOUN
taxlaw-11799	418	19	,	,	PUNCT
taxlaw-11799	418	20	2017	2017	NUM
taxlaw-11799	418	21	)	)	PUNCT
taxlaw-11799	418	22	.	.	PUNCT
taxlaw-11799	419	1	154	154	NUM
taxlaw-11799	419	2	see	see	VERB
taxlaw-11799	419	3	generally	generally	ADV
taxlaw-11799	419	4	michael	michael	PROPN
taxlaw-11799	419	5	lang	lang	PROPN
taxlaw-11799	419	6	&	&	CCONJ
taxlaw-11799	419	7	jeffrey	jeffrey	PROPN
taxlaw-11799	419	8	owens	owens	PROPN
taxlaw-11799	419	9	,	,	PUNCT
taxlaw-11799	419	10	international	international	ADJ
taxlaw-11799	419	11	arbitration	arbitration	NOUN
taxlaw-11799	419	12	in	in	ADP
taxlaw-11799	419	13	tax	tax	NOUN
taxlaw-11799	419	14	matters	matter	NOUN
taxlaw-11799	419	15	(	(	PUNCT
taxlaw-11799	419	16	michael	michael	PROPN
taxlaw-11799	419	17	lang	lang	PROPN
taxlaw-11799	419	18	&	&	CCONJ
taxlaw-11799	419	19	jeffrey	jeffrey	PROPN
taxlaw-11799	419	20	owens	owens	PROPN
taxlaw-11799	419	21	eds	eds	PROPN
taxlaw-11799	419	22	.	.	PROPN
taxlaw-11799	419	23	,	,	PUNCT
taxlaw-11799	419	24	2016	2016	NUM
taxlaw-11799	419	25	)	)	PUNCT
taxlaw-11799	419	26	.	.	PUNCT
taxlaw-11799	420	1	155	155	NUM
taxlaw-11799	420	2	petruzzi	petruzzi	NOUN
taxlaw-11799	420	3	et	et	PROPN
taxlaw-11799	420	4	al	al	PROPN
taxlaw-11799	420	5	.	.	PROPN
taxlaw-11799	420	6	,	,	PUNCT
taxlaw-11799	420	7	supra	supra	PROPN
taxlaw-11799	420	8	note	note	PROPN
taxlaw-11799	420	9	133	133	NUM
taxlaw-11799	420	10	.	.	PUNCT
taxlaw-11799	421	1	156	156	NUM
taxlaw-11799	421	2	oecd	oecd	PROPN
taxlaw-11799	421	3	,	,	PUNCT
taxlaw-11799	421	4	model	model	NOUN
taxlaw-11799	421	5	tax	tax	NOUN
taxlaw-11799	421	6	convention	convention	NOUN
taxlaw-11799	421	7	on	on	ADP
taxlaw-11799	421	8	income	income	NOUN
taxlaw-11799	421	9	and	and	CCONJ
taxlaw-11799	421	10	on	on	ADP
taxlaw-11799	421	11	capital	capital	NOUN
taxlaw-11799	421	12	(	(	PUNCT
taxlaw-11799	421	13	oecd	oecd	PROPN
taxlaw-11799	421	14	publishing	publishing	NOUN
taxlaw-11799	421	15	,	,	PUNCT
taxlaw-11799	421	16	2017	2017	NUM
taxlaw-11799	421	17	)	)	PUNCT
taxlaw-11799	421	18	;	;	PUNCT
taxlaw-11799	421	19	commentary	commentary	NOUN
taxlaw-11799	421	20	on	on	ADP
taxlaw-11799	421	21	article	article	NOUN
taxlaw-11799	421	22	25	25	NUM
taxlaw-11799	421	23	,	,	PUNCT
taxlaw-11799	421	24	sample	sample	NOUN
taxlaw-11799	421	25	mutual	mutual	ADJ
taxlaw-11799	421	26	agreement	agreement	NOUN
taxlaw-11799	421	27	on	on	ADP
taxlaw-11799	421	28	arbitration	arbitration	NOUN
taxlaw-11799	421	29	,	,	PUNCT
taxlaw-11799	421	30	clause	clause	NOUN
taxlaw-11799	421	31	2	2	NUM
taxlaw-11799	421	32	,	,	PUNCT
taxlaw-11799	421	33	in	in	ADP
taxlaw-11799	421	34	model	model	NOUN
taxlaw-11799	421	35	tax	tax	NOUN
taxlaw-11799	421	36	convention	convention	NOUN
taxlaw-11799	421	37	on	on	ADP
taxlaw-11799	421	38	income	income	NOUN
taxlaw-11799	421	39	and	and	CCONJ
taxlaw-11799	421	40	on	on	ADP
taxlaw-11799	421	41	capital	capital	NOUN
taxlaw-11799	421	42	(	(	PUNCT
taxlaw-11799	421	43	oecd	oecd	PROPN
taxlaw-11799	421	44	publishing	publishing	NOUN
taxlaw-11799	421	45	,	,	PUNCT
taxlaw-11799	421	46	2017	2017	NUM
taxlaw-11799	421	47	)	)	PUNCT
taxlaw-11799	421	48	.	.	PUNCT
taxlaw-11799	422	1	157	157	NUM
taxlaw-11799	422	2	see	see	VERB
taxlaw-11799	422	3	oecd	oecd	PROPN
taxlaw-11799	422	4	,	,	PUNCT
taxlaw-11799	422	5	commentaries	commentary	NOUN
taxlaw-11799	422	6	on	on	ADP
taxlaw-11799	422	7	the	the	DET
taxlaw-11799	422	8	articles	article	NOUN
taxlaw-11799	422	9	of	of	ADP
taxlaw-11799	422	10	the	the	DET
taxlaw-11799	422	11	model	model	NOUN
taxlaw-11799	422	12	tax	tax	NOUN
taxlaw-11799	422	13	convention	convention	NOUN
taxlaw-11799	422	14	387	387	NUM
taxlaw-11799	422	15	(	(	PUNCT
taxlaw-11799	422	16	oecd	oecd	PROPN
taxlaw-11799	422	17	publishing	publishing	NOUN
taxlaw-11799	422	18	,	,	PUNCT
taxlaw-11799	422	19	2017	2017	NUM
taxlaw-11799	422	20	)	)	PUNCT
taxlaw-11799	422	21	.	.	PUNCT
taxlaw-11799	423	1	158	158	NUM
taxlaw-11799	423	2	see	see	VERB
taxlaw-11799	423	3	mooij	mooij	NOUN
taxlaw-11799	423	4	,	,	PUNCT
taxlaw-11799	423	5	supra	supra	PROPN
taxlaw-11799	423	6	note	note	NOUN
taxlaw-11799	423	7	152	152	NUM
taxlaw-11799	423	8	,	,	PUNCT
taxlaw-11799	423	9	at	at	ADP
taxlaw-11799	423	10	279	279	NUM
taxlaw-11799	423	11	.	.	PUNCT
taxlaw-11799	424	1	159	159	NUM
taxlaw-11799	424	2	see	see	VERB
taxlaw-11799	424	3	oecd	oecd	PROPN
taxlaw-11799	424	4	,	,	PUNCT
taxlaw-11799	424	5	model	model	NOUN
taxlaw-11799	424	6	tax	tax	NOUN
taxlaw-11799	424	7	convention	convention	NOUN
taxlaw-11799	424	8	on	on	ADP
taxlaw-11799	424	9	income	income	NOUN
taxlaw-11799	424	10	and	and	CCONJ
taxlaw-11799	424	11	on	on	ADP
taxlaw-11799	424	12	capital	capital	NOUN
taxlaw-11799	424	13	:	:	PUNCT
taxlaw-11799	424	14	condensed	condense	VERB
taxlaw-11799	424	15	version	version	NOUN
taxlaw-11799	424	16	2017	2017	NUM
taxlaw-11799	424	17	472	472	NUM
taxlaw-11799	424	18	(	(	PUNCT
taxlaw-11799	424	19	oecd	oecd	PROPN
taxlaw-11799	424	20	publishing	publishing	NOUN
taxlaw-11799	424	21	,	,	PUNCT
taxlaw-11799	424	22	2017	2017	NUM
taxlaw-11799	424	23	)	)	PUNCT
taxlaw-11799	424	24	.	.	PUNCT
taxlaw-11799	425	1	50	50	NUM
taxlaw-11799	425	2	columbia	columbia	PROPN
taxlaw-11799	425	3	journal	journal	NOUN
taxlaw-11799	425	4	of	of	ADP
taxlaw-11799	425	5	tax	tax	NOUN
taxlaw-11799	425	6	law	law	NOUN
taxlaw-11799	425	7	[	[	X
taxlaw-11799	425	8	vol	vol	NOUN
taxlaw-11799	425	9	14:1	14:1	NUM
taxlaw-11799	425	10	middle	middle	ADJ
taxlaw-11799	425	11	ground	ground	NOUN
taxlaw-11799	425	12	between	between	ADP
taxlaw-11799	425	13	the	the	DET
taxlaw-11799	425	14	contending	contend	VERB
taxlaw-11799	425	15	parties	party	NOUN
taxlaw-11799	425	16	in	in	ADP
taxlaw-11799	425	17	order	order	NOUN
taxlaw-11799	425	18	to	to	PART
taxlaw-11799	425	19	reach	reach	VERB
taxlaw-11799	425	20	a	a	DET
taxlaw-11799	425	21	resolution	resolution	NOUN
taxlaw-11799	425	22	,	,	PUNCT
taxlaw-11799	425	23	which	which	PRON
taxlaw-11799	425	24	can	can	AUX
taxlaw-11799	425	25	have	have	VERB
taxlaw-11799	425	26	detrimental	detrimental	ADJ
taxlaw-11799	425	27	consequences	consequence	NOUN
taxlaw-11799	425	28	.	.	PUNCT
taxlaw-11799	426	1	by	by	ADP
taxlaw-11799	426	2	seeking	seek	VERB
taxlaw-11799	426	3	compromise	compromise	NOUN
taxlaw-11799	426	4	,	,	PUNCT
taxlaw-11799	426	5	parties	party	NOUN
taxlaw-11799	426	6	may	may	AUX
taxlaw-11799	426	7	be	be	AUX
taxlaw-11799	426	8	incentivized	incentivize	VERB
taxlaw-11799	426	9	to	to	PART
taxlaw-11799	426	10	take	take	VERB
taxlaw-11799	426	11	extreme	extreme	ADJ
taxlaw-11799	426	12	positions	position	NOUN
taxlaw-11799	426	13	during	during	ADP
taxlaw-11799	426	14	negotiations	negotiation	NOUN
taxlaw-11799	426	15	in	in	ADP
taxlaw-11799	426	16	an	an	DET
taxlaw-11799	426	17	attempt	attempt	NOUN
taxlaw-11799	426	18	to	to	PART
taxlaw-11799	426	19	shift	shift	VERB
taxlaw-11799	426	20	the	the	DET
taxlaw-11799	426	21	final	final	ADJ
taxlaw-11799	426	22	outcome	outcome	NOUN
taxlaw-11799	426	23	in	in	ADP
taxlaw-11799	426	24	their	their	PRON
taxlaw-11799	426	25	favor	favor	NOUN
taxlaw-11799	426	26	,	,	PUNCT
taxlaw-11799	426	27	thereby	thereby	ADV
taxlaw-11799	426	28	having	have	VERB
taxlaw-11799	426	29	a	a	DET
taxlaw-11799	426	30	“	"	PUNCT
taxlaw-11799	426	31	chilling	chilling	ADJ
taxlaw-11799	426	32	effect	effect	NOUN
taxlaw-11799	426	33	”	"	PUNCT
taxlaw-11799	426	34	on	on	ADP
taxlaw-11799	426	35	the	the	DET
taxlaw-11799	426	36	proceedings	proceeding	NOUN
taxlaw-11799	426	37	.	.	PUNCT
taxlaw-11799	427	1	consequently	consequently	ADV
taxlaw-11799	427	2	,	,	PUNCT
taxlaw-11799	427	3	this	this	DET
taxlaw-11799	427	4	aspect	aspect	NOUN
taxlaw-11799	427	5	of	of	ADP
taxlaw-11799	427	6	independent	independent	ADJ
taxlaw-11799	427	7	arbitration	arbitration	NOUN
taxlaw-11799	427	8	has	have	AUX
taxlaw-11799	427	9	been	be	AUX
taxlaw-11799	427	10	a	a	DET
taxlaw-11799	427	11	subject	subject	NOUN
taxlaw-11799	427	12	of	of	ADP
taxlaw-11799	427	13	considerable	considerable	ADJ
taxlaw-11799	427	14	debate	debate	NOUN
taxlaw-11799	427	15	and	and	CCONJ
taxlaw-11799	427	16	calls	call	VERB
taxlaw-11799	427	17	for	for	ADP
taxlaw-11799	427	18	more	more	ADV
taxlaw-11799	427	19	effective	effective	ADJ
taxlaw-11799	427	20	approaches	approach	NOUN
taxlaw-11799	427	21	to	to	PART
taxlaw-11799	427	22	address	address	VERB
taxlaw-11799	427	23	the	the	DET
taxlaw-11799	427	24	nuances	nuance	NOUN
taxlaw-11799	427	25	of	of	ADP
taxlaw-11799	427	26	dispute	dispute	NOUN
taxlaw-11799	427	27	resolution.160	resolution.160	PROPN
taxlaw-11799	427	28	d.	d.	PROPN
taxlaw-11799	427	29	by	by	ADP
taxlaw-11799	427	30	default	default	NOUN
taxlaw-11799	427	31	:	:	PUNCT
taxlaw-11799	427	32	mandatory	mandatory	ADJ
taxlaw-11799	427	33	arbitration	arbitration	NOUN
taxlaw-11799	427	34	under	under	ADP
taxlaw-11799	427	35	bits	bits	NOUN
taxlaw-11799	427	36	taxation	taxation	NOUN
taxlaw-11799	427	37	disputes	dispute	NOUN
taxlaw-11799	427	38	can	can	AUX
taxlaw-11799	427	39	also	also	ADV
taxlaw-11799	427	40	be	be	AUX
taxlaw-11799	427	41	resolved	resolve	VERB
taxlaw-11799	427	42	by	by	ADP
taxlaw-11799	427	43	arbitration	arbitration	NOUN
taxlaw-11799	427	44	under	under	ADP
taxlaw-11799	427	45	bits	bit	NOUN
taxlaw-11799	427	46	.	.	PUNCT
taxlaw-11799	428	1	furthermore	furthermore	ADV
taxlaw-11799	428	2	,	,	PUNCT
taxlaw-11799	428	3	taxpayers	taxpayer	NOUN
taxlaw-11799	428	4	tend	tend	VERB
taxlaw-11799	428	5	to	to	PART
taxlaw-11799	428	6	submit	submit	VERB
taxlaw-11799	428	7	claims	claim	NOUN
taxlaw-11799	428	8	based	base	VERB
taxlaw-11799	428	9	on	on	ADP
taxlaw-11799	428	10	investment	investment	NOUN
taxlaw-11799	428	11	law	law	NOUN
taxlaw-11799	428	12	treaties.161	treaties.161	ADJ
taxlaw-11799	428	13	mandatory	mandatory	ADJ
taxlaw-11799	428	14	arbitration	arbitration	NOUN
taxlaw-11799	428	15	within	within	ADP
taxlaw-11799	428	16	the	the	DET
taxlaw-11799	428	17	bits	bit	NOUN
taxlaw-11799	428	18	has	have	VERB
taxlaw-11799	428	19	its	its	PRON
taxlaw-11799	428	20	own	own	ADJ
taxlaw-11799	428	21	advantages	advantage	NOUN
taxlaw-11799	428	22	,	,	PUNCT
taxlaw-11799	428	23	compared	compare	VERB
taxlaw-11799	428	24	with	with	ADP
taxlaw-11799	428	25	the	the	DET
taxlaw-11799	428	26	map	map	NOUN
taxlaw-11799	428	27	usually	usually	ADV
taxlaw-11799	428	28	utilized	utilize	VERB
taxlaw-11799	428	29	in	in	ADP
taxlaw-11799	428	30	double	double	ADJ
taxlaw-11799	428	31	tax	tax	NOUN
taxlaw-11799	428	32	treaties.162	treaties.162	NOUN
taxlaw-11799	428	33	while	while	SCONJ
taxlaw-11799	428	34	competent	competent	ADJ
taxlaw-11799	428	35	authorities	authority	NOUN
taxlaw-11799	428	36	are	be	AUX
taxlaw-11799	428	37	sometimes	sometimes	ADV
taxlaw-11799	428	38	not	not	PART
taxlaw-11799	428	39	independent	independent	ADJ
taxlaw-11799	428	40	,	,	PUNCT
taxlaw-11799	428	41	arbitration	arbitration	NOUN
taxlaw-11799	428	42	can	can	AUX
taxlaw-11799	428	43	provide	provide	VERB
taxlaw-11799	428	44	a	a	DET
taxlaw-11799	428	45	fair	fair	ADJ
taxlaw-11799	428	46	hearing	hearing	NOUN
taxlaw-11799	428	47	and	and	CCONJ
taxlaw-11799	428	48	award	award	NOUN
taxlaw-11799	428	49	to	to	ADP
taxlaw-11799	428	50	taxpayers	taxpayer	NOUN
taxlaw-11799	428	51	.	.	PUNCT
taxlaw-11799	429	1	163	163	NUM
taxlaw-11799	429	2	accordingly	accordingly	ADV
taxlaw-11799	429	3	,	,	PUNCT
taxlaw-11799	429	4	taxpayers	taxpayer	NOUN
taxlaw-11799	429	5	enjoy	enjoy	VERB
taxlaw-11799	429	6	a	a	DET
taxlaw-11799	429	7	substantial	substantial	ADJ
taxlaw-11799	429	8	advantage	advantage	NOUN
taxlaw-11799	429	9	under	under	ADP
taxlaw-11799	429	10	arbitration	arbitration	NOUN
taxlaw-11799	429	11	within	within	ADP
taxlaw-11799	429	12	bits.164	bits.164	NOUN
taxlaw-11799	429	13	foreign	foreign	ADJ
taxlaw-11799	429	14	investors	investor	NOUN
taxlaw-11799	429	15	can	can	AUX
taxlaw-11799	429	16	decide	decide	VERB
taxlaw-11799	429	17	to	to	PART
taxlaw-11799	429	18	pursue	pursue	VERB
taxlaw-11799	429	19	a	a	DET
taxlaw-11799	429	20	claim	claim	NOUN
taxlaw-11799	429	21	when	when	SCONJ
taxlaw-11799	429	22	a	a	DET
taxlaw-11799	429	23	breach	breach	NOUN
taxlaw-11799	429	24	of	of	ADP
taxlaw-11799	429	25	a	a	DET
taxlaw-11799	429	26	treaty	treaty	NOUN
taxlaw-11799	429	27	obligation	obligation	NOUN
taxlaw-11799	429	28	appears.165	appears.165	PROPN
taxlaw-11799	429	29	however	however	ADV
taxlaw-11799	429	30	,	,	PUNCT
taxlaw-11799	429	31	under	under	ADP
taxlaw-11799	429	32	double	double	ADJ
taxlaw-11799	429	33	tax	tax	NOUN
taxlaw-11799	429	34	treaties	treaty	NOUN
taxlaw-11799	429	35	,	,	PUNCT
taxlaw-11799	429	36	the	the	DET
taxlaw-11799	429	37	determining	determine	VERB
taxlaw-11799	429	38	power	power	NOUN
taxlaw-11799	429	39	is	be	AUX
taxlaw-11799	429	40	controlled	control	VERB
taxlaw-11799	429	41	by	by	ADP
taxlaw-11799	429	42	the	the	DET
taxlaw-11799	429	43	related	relate	VERB
taxlaw-11799	429	44	competent	competent	ADJ
taxlaw-11799	429	45	authorities.166	authorities.166	SCONJ
taxlaw-11799	429	46	the	the	DET
taxlaw-11799	429	47	map	map	NOUN
taxlaw-11799	429	48	can	can	AUX
taxlaw-11799	429	49	not	not	PART
taxlaw-11799	429	50	be	be	AUX
taxlaw-11799	429	51	launched	launch	VERB
taxlaw-11799	429	52	without	without	ADP
taxlaw-11799	429	53	the	the	DET
taxlaw-11799	429	54	related	relate	VERB
taxlaw-11799	429	55	competent	competent	ADJ
taxlaw-11799	429	56	authorities	authority	NOUN
taxlaw-11799	429	57	’	'	PUNCT
taxlaw-11799	429	58	permission	permission	NOUN
taxlaw-11799	429	59	.	.	PUNCT
taxlaw-11799	430	1	167	167	NUM
taxlaw-11799	430	2	according	accord	VERB
taxlaw-11799	430	3	to	to	ADP
taxlaw-11799	430	4	article	article	NOUN
taxlaw-11799	430	5	25(5	25(5	NUM
taxlaw-11799	430	6	)	)	PUNCT
taxlaw-11799	430	7	of	of	ADP
taxlaw-11799	430	8	the	the	DET
taxlaw-11799	430	9	oecd	oecd	PROPN
taxlaw-11799	430	10	model	model	PROPN
taxlaw-11799	430	11	convention	convention	PROPN
taxlaw-11799	430	12	,	,	PUNCT
taxlaw-11799	430	13	arbitration	arbitration	NOUN
taxlaw-11799	430	14	can	can	AUX
taxlaw-11799	430	15	only	only	ADV
taxlaw-11799	430	16	be	be	AUX
taxlaw-11799	430	17	initiated	initiate	VERB
taxlaw-11799	430	18	when	when	SCONJ
taxlaw-11799	430	19	unresolved	unresolved	ADJ
taxlaw-11799	430	20	disputes	dispute	NOUN
taxlaw-11799	430	21	are	be	AUX
taxlaw-11799	430	22	available	available	ADJ
taxlaw-11799	430	23	after	after	ADP
taxlaw-11799	430	24	the	the	DET
taxlaw-11799	430	25	map	map	NOUN
taxlaw-11799	430	26	process	process	NOUN
taxlaw-11799	430	27	.	.	PUNCT
taxlaw-11799	431	1	in	in	ADP
taxlaw-11799	431	2	international	international	ADJ
taxlaw-11799	431	3	investment	investment	NOUN
taxlaw-11799	431	4	law	law	NOUN
taxlaw-11799	431	5	,	,	PUNCT
taxlaw-11799	431	6	the	the	DET
taxlaw-11799	431	7	entire	entire	ADJ
taxlaw-11799	431	8	dispute	dispute	NOUN
taxlaw-11799	431	9	can	can	AUX
taxlaw-11799	431	10	be	be	AUX
taxlaw-11799	431	11	submitted	submit	VERB
taxlaw-11799	431	12	by	by	ADP
taxlaw-11799	431	13	foreign	foreign	ADJ
taxlaw-11799	431	14	investors	investor	NOUN
taxlaw-11799	431	15	directly	directly	ADV
taxlaw-11799	431	16	to	to	ADP
taxlaw-11799	431	17	the	the	DET
taxlaw-11799	431	18	arbitral	arbitral	ADJ
taxlaw-11799	431	19	tribunal.168	tribunal.168	NOUN
taxlaw-11799	431	20	for	for	ADP
taxlaw-11799	431	21	instance	instance	NOUN
taxlaw-11799	431	22	,	,	PUNCT
taxlaw-11799	431	23	a	a	DET
taxlaw-11799	431	24	foreign	foreign	ADJ
taxlaw-11799	431	25	investor	investor	NOUN
taxlaw-11799	431	26	can	can	AUX
taxlaw-11799	431	27	submit	submit	VERB
taxlaw-11799	431	28	a	a	DET
taxlaw-11799	431	29	claim	claim	NOUN
taxlaw-11799	431	30	based	base	VERB
taxlaw-11799	431	31	on	on	ADP
taxlaw-11799	431	32	an	an	DET
taxlaw-11799	431	33	issue	issue	NOUN
taxlaw-11799	431	34	that	that	PRON
taxlaw-11799	431	35	has	have	AUX
taxlaw-11799	431	36	already	already	ADV
taxlaw-11799	431	37	been	be	AUX
taxlaw-11799	431	38	considered	consider	VERB
taxlaw-11799	431	39	by	by	ADP
taxlaw-11799	431	40	a	a	DET
taxlaw-11799	431	41	national	national	ADJ
taxlaw-11799	431	42	court	court	NOUN
taxlaw-11799	431	43	.	.	PUNCT
taxlaw-11799	432	1	deutsche	deutsche	PROPN
taxlaw-11799	432	2	bank	bank	PROPN
taxlaw-11799	432	3	v.	v.	PROPN
taxlaw-11799	432	4	sri	sri	PROPN
taxlaw-11799	432	5	lanka	lanka	PROPN
taxlaw-11799	432	6	serves	serve	VERB
taxlaw-11799	432	7	as	as	ADP
taxlaw-11799	432	8	a	a	DET
taxlaw-11799	432	9	poignant	poignant	ADJ
taxlaw-11799	432	10	illustration	illustration	NOUN
taxlaw-11799	432	11	of	of	ADP
taxlaw-11799	432	12	the	the	DET
taxlaw-11799	432	13	complex	complex	ADJ
taxlaw-11799	432	14	dynamics	dynamic	NOUN
taxlaw-11799	432	15	of	of	ADP
taxlaw-11799	432	16	transnational	transnational	ADJ
taxlaw-11799	432	17	dispute	dispute	NOUN
taxlaw-11799	432	18	resolution	resolution	NOUN
taxlaw-11799	432	19	.	.	PUNCT
taxlaw-11799	433	1	169	169	NUM
taxlaw-11799	433	2	the	the	DET
taxlaw-11799	433	3	claimant	claimant	NOUN
taxlaw-11799	433	4	,	,	PUNCT
taxlaw-11799	433	5	in	in	ADP
taxlaw-11799	433	6	this	this	DET
taxlaw-11799	433	7	instance	instance	NOUN
taxlaw-11799	433	8	,	,	PUNCT
taxlaw-11799	433	9	was	be	AUX
taxlaw-11799	433	10	compelled	compel	VERB
taxlaw-11799	433	11	to	to	PART
taxlaw-11799	433	12	take	take	VERB
taxlaw-11799	433	13	recourse	recourse	NOUN
taxlaw-11799	433	14	to	to	ADP
taxlaw-11799	433	15	an	an	DET
taxlaw-11799	433	16	160	160	NUM
taxlaw-11799	433	17	see	see	NOUN
taxlaw-11799	433	18	petruzzi	petruzzi	NOUN
taxlaw-11799	433	19	et	et	PROPN
taxlaw-11799	433	20	al	al	PROPN
taxlaw-11799	433	21	.	.	PROPN
taxlaw-11799	433	22	,	,	PUNCT
taxlaw-11799	433	23	supra	supra	PROPN
taxlaw-11799	433	24	note	note	PROPN
taxlaw-11799	433	25	133	133	NUM
taxlaw-11799	433	26	;	;	PUNCT
taxlaw-11799	433	27	i.	i.	PROPN
taxlaw-11799	433	28	grlica	grlica	PROPN
taxlaw-11799	433	29	,	,	PUNCT
taxlaw-11799	433	30	baseball	baseball	NOUN
taxlaw-11799	433	31	arbitration	arbitration	NOUN
taxlaw-11799	433	32	:	:	PUNCT
taxlaw-11799	433	33	comparison	comparison	NOUN
taxlaw-11799	433	34	of	of	ADP
taxlaw-11799	433	35	the	the	DET
taxlaw-11799	433	36	rules	rule	NOUN
taxlaw-11799	433	37	under	under	ADP
taxlaw-11799	433	38	the	the	DET
taxlaw-11799	433	39	us	us	PROPN
taxlaw-11799	433	40	-	-	PUNCT
taxlaw-11799	433	41	canada	canada	PROPN
taxlaw-11799	433	42	tax	tax	NOUN
taxlaw-11799	433	43	treaty	treaty	NOUN
taxlaw-11799	433	44	with	with	ADP
taxlaw-11799	433	45	the	the	DET
taxlaw-11799	433	46	rules	rule	NOUN
taxlaw-11799	433	47	under	under	ADP
taxlaw-11799	433	48	the	the	DET
taxlaw-11799	433	49	multilateral	multilateral	ADJ
taxlaw-11799	433	50	instrument	instrument	NOUN
taxlaw-11799	433	51	,	,	PUNCT
taxlaw-11799	433	52	in	in	ADP
taxlaw-11799	433	53	oecd	oecd	PROPN
taxlaw-11799	433	54	,	,	PUNCT
taxlaw-11799	433	55	arbitration	arbitration	NOUN
taxlaw-11799	433	56	in	in	ADP
taxlaw-11799	433	57	tax	tax	NOUN
taxlaw-11799	433	58	treaty	treaty	NOUN
taxlaw-11799	433	59	law	law	NOUN
taxlaw-11799	433	60	(	(	PUNCT
taxlaw-11799	433	61	m.	m.	NOUN
taxlaw-11799	433	62	lang	lang	PROPN
taxlaw-11799	433	63	ed	ed	PROPN
taxlaw-11799	433	64	.	.	PROPN
taxlaw-11799	433	65	,	,	PUNCT
taxlaw-11799	433	66	linde	linde	PROPN
taxlaw-11799	433	67	2018	2018	NUM
taxlaw-11799	433	68	)	)	PUNCT
taxlaw-11799	433	69	.	.	PUNCT
taxlaw-11799	434	1	161	161	NUM
taxlaw-11799	434	2	duke	duke	PROPN
taxlaw-11799	434	3	energy	energy	NOUN
taxlaw-11799	434	4	electroquil	electroquil	PROPN
taxlaw-11799	434	5	partners	partner	NOUN
taxlaw-11799	434	6	v	v	ADP
taxlaw-11799	434	7	republic	republic	NOUN
taxlaw-11799	434	8	of	of	ADP
taxlaw-11799	434	9	ecuador	ecuador	PROPN
taxlaw-11799	434	10	,	,	PUNCT
taxlaw-11799	434	11	icsid	icsid	ADJ
taxlaw-11799	434	12	case	case	NOUN
taxlaw-11799	434	13	no	no	INTJ
taxlaw-11799	434	14	.	.	PUNCT
taxlaw-11799	435	1	arb/04/19	arb/04/19	PROPN
taxlaw-11799	435	2	,	,	PUNCT
taxlaw-11799	435	3	(	(	PUNCT
taxlaw-11799	435	4	aug	aug	PROPN
taxlaw-11799	435	5	.	.	PROPN
taxlaw-11799	435	6	18	18	NUM
taxlaw-11799	435	7	,	,	PUNCT
taxlaw-11799	435	8	2008	2008	NUM
taxlaw-11799	435	9	)	)	PUNCT
taxlaw-11799	435	10	(	(	PUNCT
taxlaw-11799	435	11	gives	give	VERB
taxlaw-11799	435	12	one	one	NUM
taxlaw-11799	435	13	example	example	NOUN
taxlaw-11799	435	14	where	where	SCONJ
taxlaw-11799	435	15	the	the	DET
taxlaw-11799	435	16	claim	claim	NOUN
taxlaw-11799	435	17	was	be	AUX
taxlaw-11799	435	18	made	make	VERB
taxlaw-11799	435	19	through	through	ADP
taxlaw-11799	435	20	the	the	DET
taxlaw-11799	435	21	united	united	PROPN
taxlaw-11799	435	22	states	states	PROPN
taxlaw-11799	435	23	-	-	PUNCT
taxlaw-11799	435	24	ecuador	ecuador	PROPN
taxlaw-11799	435	25	bilateral	bilateral	ADJ
taxlaw-11799	435	26	investment	investment	NOUN
taxlaw-11799	435	27	treaty	treaty	NOUN
taxlaw-11799	435	28	regarding	regard	VERB
taxlaw-11799	435	29	import	import	NOUN
taxlaw-11799	435	30	tax	tax	NOUN
taxlaw-11799	435	31	and	and	CCONJ
taxlaw-11799	435	32	custom	custom	NOUN
taxlaw-11799	435	33	duties	duty	NOUN
taxlaw-11799	435	34	)	)	PUNCT
taxlaw-11799	435	35	.	.	PUNCT
taxlaw-11799	436	1	162	162	NUM
taxlaw-11799	436	2	julien	julien	PROPN
taxlaw-11799	436	3	chaisse	chaisse	PROPN
taxlaw-11799	436	4	,	,	PUNCT
taxlaw-11799	436	5	making	make	VERB
taxlaw-11799	436	6	tax	tax	NOUN
taxlaw-11799	436	7	dispute	dispute	NOUN
taxlaw-11799	436	8	resolution	resolution	NOUN
taxlaw-11799	436	9	mechanisms	mechanism	VERB
taxlaw-11799	436	10	more	more	ADV
taxlaw-11799	436	11	effective	effective	ADJ
taxlaw-11799	436	12	—	—	PUNCT
taxlaw-11799	436	13	the	the	DET
taxlaw-11799	436	14	base	base	NOUN
taxlaw-11799	436	15	erosion	erosion	NOUN
taxlaw-11799	436	16	and	and	CCONJ
taxlaw-11799	436	17	profit	profit	NOUN
taxlaw-11799	436	18	shifting	shifting	NOUN
taxlaw-11799	436	19	project	project	NOUN
taxlaw-11799	436	20	and	and	CCONJ
taxlaw-11799	436	21	beyond	beyond	ADP
taxlaw-11799	436	22	,	,	PUNCT
taxlaw-11799	436	23	10	10	NUM
taxlaw-11799	436	24	contemp	contemp	NOUN
taxlaw-11799	436	25	.	.	PUNCT
taxlaw-11799	437	1	asia	asia	PROPN
taxlaw-11799	437	2	arb	arb	PROPN
taxlaw-11799	437	3	.	.	PUNCT
taxlaw-11799	438	1	j.	j.	PROPN
taxlaw-11799	438	2	25	25	NUM
taxlaw-11799	438	3	(	(	PUNCT
taxlaw-11799	438	4	2017	2017	NUM
taxlaw-11799	438	5	)	)	PUNCT
taxlaw-11799	438	6	.	.	PUNCT
taxlaw-11799	439	1	163	163	NUM
taxlaw-11799	439	2	carlos	carlos	PROPN
taxlaw-11799	439	3	protto	protto	PROPN
taxlaw-11799	439	4	,	,	PUNCT
taxlaw-11799	439	5	mutual	mutual	ADJ
taxlaw-11799	439	6	agreement	agreement	NOUN
taxlaw-11799	439	7	procedures	procedure	NOUN
taxlaw-11799	439	8	in	in	ADP
taxlaw-11799	439	9	tax	tax	NOUN
taxlaw-11799	439	10	treaties	treaty	NOUN
taxlaw-11799	439	11	:	:	PUNCT
taxlaw-11799	439	12	problems	problem	NOUN
taxlaw-11799	439	13	and	and	CCONJ
taxlaw-11799	439	14	needs	need	NOUN
taxlaw-11799	439	15	in	in	ADP
taxlaw-11799	439	16	developing	develop	VERB
taxlaw-11799	439	17	countries	country	NOUN
taxlaw-11799	439	18	and	and	CCONJ
taxlaw-11799	439	19	countries	country	NOUN
taxlaw-11799	439	20	in	in	ADP
taxlaw-11799	439	21	transition	transition	NOUN
taxlaw-11799	439	22	,	,	PUNCT
taxlaw-11799	439	23	42	42	NUM
taxlaw-11799	439	24	intertax	intertax	NOUN
taxlaw-11799	439	25	176	176	NUM
taxlaw-11799	439	26	(	(	PUNCT
taxlaw-11799	439	27	2014	2014	NUM
taxlaw-11799	439	28	)	)	PUNCT
taxlaw-11799	439	29	.	.	PUNCT
taxlaw-11799	440	1	164	164	NUM
taxlaw-11799	440	2	un	un	PROPN
taxlaw-11799	440	3	conference	conference	PROPN
taxlaw-11799	440	4	on	on	ADP
taxlaw-11799	440	5	trade	trade	NOUN
taxlaw-11799	440	6	and	and	CCONJ
taxlaw-11799	440	7	development	development	NOUN
taxlaw-11799	440	8	,	,	PUNCT
taxlaw-11799	440	9	world	world	NOUN
taxlaw-11799	440	10	investment	investment	NOUN
taxlaw-11799	440	11	report	report	NOUN
taxlaw-11799	440	12	(	(	PUNCT
taxlaw-11799	440	13	2014	2014	NUM
taxlaw-11799	440	14	)	)	PUNCT
taxlaw-11799	440	15	,	,	PUNCT
taxlaw-11799	440	16	https://unctad.org/system/files/official-document/wir2014_en.pdf	https://unctad.org/system/files/official-document/wir2014_en.pdf	NOUN
taxlaw-11799	440	17	,	,	PUNCT
taxlaw-11799	440	18	[	[	X
taxlaw-11799	440	19	https://perma.cc/c7u6-8eav	https://perma.cc/c7u6-8eav	X
taxlaw-11799	440	20	]	]	X
taxlaw-11799	440	21	.	.	PUNCT
taxlaw-11799	441	1	165	165	NUM
taxlaw-11799	441	2	maira	maira	PROPN
taxlaw-11799	441	3	de	de	PROPN
taxlaw-11799	441	4	melo	melo	PROPN
taxlaw-11799	441	5	vieira	vieira	PROPN
taxlaw-11799	441	6	,	,	PUNCT
taxlaw-11799	441	7	the	the	DET
taxlaw-11799	441	8	regulation	regulation	NOUN
taxlaw-11799	441	9	of	of	ADP
taxlaw-11799	441	10	tax	tax	NOUN
taxlaw-11799	441	11	matters	matter	NOUN
taxlaw-11799	441	12	in	in	ADP
taxlaw-11799	441	13	bilateral	bilateral	ADJ
taxlaw-11799	441	14	investment	investment	NOUN
taxlaw-11799	441	15	treaties	treaty	NOUN
taxlaw-11799	441	16	:	:	PUNCT
taxlaw-11799	441	17	a	a	DET
taxlaw-11799	441	18	dispute	dispute	NOUN
taxlaw-11799	441	19	resolution	resolution	NOUN
taxlaw-11799	441	20	perspective	perspective	NOUN
taxlaw-11799	441	21	,	,	PUNCT
taxlaw-11799	441	22	8	8	NUM
taxlaw-11799	441	23	disp	disp	NOUN
taxlaw-11799	441	24	.	.	PUNCT
taxlaw-11799	442	1	resol	resol	PROPN
taxlaw-11799	442	2	.	.	PUNCT
taxlaw-11799	443	1	int’l	int’l	NUM
taxlaw-11799	443	2	.	.	PUNCT
taxlaw-11799	444	1	63	63	NUM
taxlaw-11799	444	2	(	(	PUNCT
taxlaw-11799	444	3	2014	2014	NUM
taxlaw-11799	444	4	)	)	PUNCT
taxlaw-11799	444	5	.	.	PUNCT
taxlaw-11799	445	1	166	166	NUM
taxlaw-11799	445	2	michael	michael	PROPN
taxlaw-11799	445	3	j.	j.	PROPN
taxlaw-11799	445	4	mcintyre	mcintyre	PROPN
taxlaw-11799	445	5	,	,	PUNCT
taxlaw-11799	445	6	comments	comment	NOUN
taxlaw-11799	445	7	on	on	ADP
taxlaw-11799	445	8	the	the	DET
taxlaw-11799	445	9	oecd	oecd	PROPN
taxlaw-11799	445	10	proposal	proposal	NOUN
taxlaw-11799	445	11	for	for	ADP
taxlaw-11799	445	12	secret	secret	ADJ
taxlaw-11799	445	13	and	and	CCONJ
taxlaw-11799	445	14	mandatory	mandatory	ADJ
taxlaw-11799	445	15	arbitration	arbitration	NOUN
taxlaw-11799	445	16	of	of	ADP
taxlaw-11799	445	17	international	international	ADJ
taxlaw-11799	445	18	tax	tax	NOUN
taxlaw-11799	445	19	disputes	dispute	NOUN
taxlaw-11799	445	20	,	,	PUNCT
taxlaw-11799	445	21	7	7	NUM
taxlaw-11799	445	22	fla	fla	NOUN
taxlaw-11799	445	23	.	.	PUNCT
taxlaw-11799	446	1	tax	tax	PROPN
taxlaw-11799	446	2	rev	rev	PROPN
taxlaw-11799	446	3	.	.	PROPN
taxlaw-11799	446	4	622	622	NUM
taxlaw-11799	446	5	,	,	PUNCT
taxlaw-11799	446	6	623–24	623–24	PROPN
taxlaw-11799	446	7	(	(	PUNCT
taxlaw-11799	446	8	2006	2006	NUM
taxlaw-11799	446	9	)	)	PUNCT
taxlaw-11799	446	10	.	.	PUNCT
taxlaw-11799	447	1	167	167	NUM
taxlaw-11799	447	2	oecd	oecd	PROPN
taxlaw-11799	447	3	,	,	PUNCT
taxlaw-11799	447	4	model	model	NOUN
taxlaw-11799	447	5	tax	tax	NOUN
taxlaw-11799	447	6	convention	convention	NOUN
taxlaw-11799	447	7	on	on	ADP
taxlaw-11799	447	8	income	income	NOUN
taxlaw-11799	447	9	and	and	CCONJ
taxlaw-11799	447	10	on	on	ADP
taxlaw-11799	447	11	capital	capital	NOUN
taxlaw-11799	447	12	art	art	NOUN
taxlaw-11799	447	13	.	.	PUNCT
taxlaw-11799	448	1	25	25	NUM
taxlaw-11799	448	2	(	(	PUNCT
taxlaw-11799	448	3	oecd	oecd	PROPN
taxlaw-11799	448	4	publishing	publishing	NOUN
taxlaw-11799	448	5	,	,	PUNCT
taxlaw-11799	448	6	2014	2014	NUM
taxlaw-11799	448	7	)	)	PUNCT
taxlaw-11799	448	8	.	.	PUNCT
taxlaw-11799	449	1	168	168	NUM
taxlaw-11799	449	2	see	see	VERB
taxlaw-11799	449	3	chaisse	chaisse	NOUN
taxlaw-11799	449	4	,	,	PUNCT
taxlaw-11799	449	5	supra	supra	PROPN
taxlaw-11799	449	6	note	note	NOUN
taxlaw-11799	449	7	162	162	NUM
taxlaw-11799	449	8	.	.	NOUN
taxlaw-11799	449	9	169	169	NUM
taxlaw-11799	449	10	deutsche	deutsche	PROPN
taxlaw-11799	449	11	bank	bank	PROPN
taxlaw-11799	449	12	ag	ag	PROPN
taxlaw-11799	449	13	v	v	ADP
taxlaw-11799	449	14	democratic	democratic	ADJ
taxlaw-11799	449	15	socialist	socialist	ADJ
taxlaw-11799	449	16	republic	republic	NOUN
taxlaw-11799	449	17	of	of	ADP
taxlaw-11799	449	18	sri	sri	PROPN
taxlaw-11799	449	19	lanka	lanka	PROPN
taxlaw-11799	449	20	,	,	PUNCT
taxlaw-11799	449	21	icsid	icsid	ADJ
taxlaw-11799	449	22	case	case	NOUN
taxlaw-11799	449	23	no	no	INTJ
taxlaw-11799	449	24	.	.	PUNCT
taxlaw-11799	450	1	arb/09/02	arb/09/02	PROPN
taxlaw-11799	450	2	,	,	PUNCT
taxlaw-11799	450	3	award	award	NOUN
taxlaw-11799	450	4	,	,	PUNCT
taxlaw-11799	450	5	(	(	PUNCT
taxlaw-11799	450	6	oct	oct	PROPN
taxlaw-11799	450	7	.	.	PROPN
taxlaw-11799	450	8	31	31	NUM
taxlaw-11799	450	9	,	,	PUNCT
taxlaw-11799	450	10	2012	2012	NUM
taxlaw-11799	450	11	)	)	PUNCT
taxlaw-11799	450	12	.	.	PUNCT
taxlaw-11799	451	1	2023	2023	NUM
taxlaw-11799	451	2	]	]	PUNCT
taxlaw-11799	451	3	the	the	DET
taxlaw-11799	451	4	path	path	NOUN
taxlaw-11799	451	5	to	to	PART
taxlaw-11799	451	6	mediation	mediation	VERB
taxlaw-11799	451	7	51	51	NUM
taxlaw-11799	451	8	international	international	ADJ
taxlaw-11799	451	9	tribunal	tribunal	NOUN
taxlaw-11799	451	10	due	due	ADP
taxlaw-11799	451	11	to	to	ADP
taxlaw-11799	451	12	the	the	DET
taxlaw-11799	451	13	apparent	apparent	ADJ
taxlaw-11799	451	14	inability	inability	NOUN
taxlaw-11799	451	15	of	of	ADP
taxlaw-11799	451	16	the	the	DET
taxlaw-11799	451	17	supreme	supreme	PROPN
taxlaw-11799	451	18	court	court	PROPN
taxlaw-11799	451	19	of	of	ADP
taxlaw-11799	451	20	sri	sri	PROPN
taxlaw-11799	451	21	lanka	lanka	PROPN
taxlaw-11799	451	22	to	to	PART
taxlaw-11799	451	23	administer	administer	VERB
taxlaw-11799	451	24	a	a	DET
taxlaw-11799	451	25	just	just	ADV
taxlaw-11799	451	26	hearing	hearing	NOUN
taxlaw-11799	451	27	.	.	PUNCT
taxlaw-11799	452	1	the	the	DET
taxlaw-11799	452	2	claimant	claimant	NOUN
taxlaw-11799	452	3	's	's	PART
taxlaw-11799	452	4	submission	submission	NOUN
taxlaw-11799	452	5	centered	center	VERB
taxlaw-11799	452	6	around	around	ADP
taxlaw-11799	452	7	the	the	DET
taxlaw-11799	452	8	violation	violation	NOUN
taxlaw-11799	452	9	of	of	ADP
taxlaw-11799	452	10	the	the	DET
taxlaw-11799	452	11	fair	fair	ADJ
taxlaw-11799	452	12	and	and	CCONJ
taxlaw-11799	452	13	equitable	equitable	ADJ
taxlaw-11799	452	14	treatment	treatment	NOUN
taxlaw-11799	452	15	(	(	PUNCT
taxlaw-11799	452	16	fet	fet	NOUN
taxlaw-11799	452	17	)	)	PUNCT
taxlaw-11799	452	18	principle	principle	NOUN
taxlaw-11799	452	19	by	by	ADP
taxlaw-11799	452	20	the	the	DET
taxlaw-11799	452	21	sri	sri	PROPN
taxlaw-11799	452	22	lankan	lankan	PROPN
taxlaw-11799	452	23	authorities	authority	NOUN
taxlaw-11799	452	24	.	.	PUNCT
taxlaw-11799	453	1	this	this	DET
taxlaw-11799	453	2	case	case	NOUN
taxlaw-11799	453	3	highlights	highlight	VERB
taxlaw-11799	453	4	the	the	DET
taxlaw-11799	453	5	challenges	challenge	NOUN
taxlaw-11799	453	6	that	that	PRON
taxlaw-11799	453	7	litigants	litigant	NOUN
taxlaw-11799	453	8	often	often	ADV
taxlaw-11799	453	9	face	face	VERB
taxlaw-11799	453	10	in	in	ADP
taxlaw-11799	453	11	crossborder	crossborder	NOUN
taxlaw-11799	453	12	disputes	dispute	NOUN
taxlaw-11799	453	13	,	,	PUNCT
taxlaw-11799	453	14	particularly	particularly	ADV
taxlaw-11799	453	15	when	when	SCONJ
taxlaw-11799	453	16	navigating	navigate	VERB
taxlaw-11799	453	17	the	the	DET
taxlaw-11799	453	18	nuances	nuance	NOUN
taxlaw-11799	453	19	of	of	ADP
taxlaw-11799	453	20	legal	legal	ADJ
taxlaw-11799	453	21	systems	system	NOUN
taxlaw-11799	453	22	that	that	PRON
taxlaw-11799	453	23	may	may	AUX
taxlaw-11799	453	24	differ	differ	VERB
taxlaw-11799	453	25	vastly	vastly	ADV
taxlaw-11799	453	26	from	from	ADP
taxlaw-11799	453	27	their	their	PRON
taxlaw-11799	453	28	own	own	ADJ
taxlaw-11799	453	29	.	.	PUNCT
taxlaw-11799	454	1	moreover	moreover	ADV
taxlaw-11799	454	2	,	,	PUNCT
taxlaw-11799	454	3	it	it	PRON
taxlaw-11799	454	4	underscores	underscore	VERB
taxlaw-11799	454	5	the	the	DET
taxlaw-11799	454	6	critical	critical	ADJ
taxlaw-11799	454	7	role	role	NOUN
taxlaw-11799	454	8	played	play	VERB
taxlaw-11799	454	9	by	by	ADP
taxlaw-11799	454	10	international	international	ADJ
taxlaw-11799	454	11	tribunals	tribunal	NOUN
taxlaw-11799	454	12	in	in	ADP
taxlaw-11799	454	13	addressing	address	VERB
taxlaw-11799	454	14	the	the	DET
taxlaw-11799	454	15	limitations	limitation	NOUN
taxlaw-11799	454	16	of	of	ADP
taxlaw-11799	454	17	domestic	domestic	ADJ
taxlaw-11799	454	18	courts	court	NOUN
taxlaw-11799	454	19	and	and	CCONJ
taxlaw-11799	454	20	facilitating	facilitate	VERB
taxlaw-11799	454	21	the	the	DET
taxlaw-11799	454	22	resolution	resolution	NOUN
taxlaw-11799	454	23	of	of	ADP
taxlaw-11799	454	24	conflicts	conflict	NOUN
taxlaw-11799	454	25	between	between	ADP
taxlaw-11799	454	26	sovereign	sovereign	ADJ
taxlaw-11799	454	27	entities	entity	NOUN
taxlaw-11799	454	28	and	and	CCONJ
taxlaw-11799	454	29	private	private	ADJ
taxlaw-11799	454	30	parties.170	parties.170	NOUN
taxlaw-11799	454	31	because	because	SCONJ
taxlaw-11799	454	32	of	of	ADP
taxlaw-11799	454	33	the	the	DET
taxlaw-11799	454	34	substantive	substantive	ADJ
taxlaw-11799	454	35	clauses	clause	NOUN
taxlaw-11799	454	36	provided	provide	VERB
taxlaw-11799	454	37	under	under	ADP
taxlaw-11799	454	38	bits	bit	NOUN
taxlaw-11799	454	39	,	,	PUNCT
taxlaw-11799	454	40	foreign	foreign	ADJ
taxlaw-11799	454	41	investors	investor	NOUN
taxlaw-11799	454	42	prefer	prefer	VERB
taxlaw-11799	454	43	submitting	submit	VERB
taxlaw-11799	454	44	their	their	PRON
taxlaw-11799	454	45	claims	claim	NOUN
taxlaw-11799	454	46	based	base	VERB
taxlaw-11799	454	47	on	on	ADP
taxlaw-11799	454	48	the	the	DET
taxlaw-11799	454	49	bits.171	bits.171	NOUN
taxlaw-11799	454	50	the	the	DET
taxlaw-11799	454	51	substantive	substantive	ADJ
taxlaw-11799	454	52	principles	principle	NOUN
taxlaw-11799	454	53	include	include	VERB
taxlaw-11799	454	54	national	national	ADJ
taxlaw-11799	454	55	treatment	treatment	NOUN
taxlaw-11799	454	56	(	(	PUNCT
taxlaw-11799	454	57	nt	not	PART
taxlaw-11799	454	58	)	)	PUNCT
taxlaw-11799	454	59	,	,	PUNCT
taxlaw-11799	454	60	most	most	ADV
taxlaw-11799	454	61	favored	favor	VERB
taxlaw-11799	454	62	nations	nation	NOUN
taxlaw-11799	454	63	(	(	PUNCT
taxlaw-11799	454	64	mfn	mfn	NOUN
taxlaw-11799	454	65	)	)	PUNCT
taxlaw-11799	454	66	,	,	PUNCT
taxlaw-11799	454	67	fet	fet	PROPN
taxlaw-11799	454	68	,	,	PUNCT
taxlaw-11799	454	69	full	full	ADJ
taxlaw-11799	454	70	protection	protection	NOUN
taxlaw-11799	454	71	and	and	CCONJ
taxlaw-11799	454	72	security	security	NOUN
taxlaw-11799	454	73	(	(	PUNCT
taxlaw-11799	454	74	fps	fps	PROPN
taxlaw-11799	454	75	)	)	PUNCT
taxlaw-11799	454	76	,	,	PUNCT
taxlaw-11799	454	77	and	and	CCONJ
taxlaw-11799	454	78	umbrella	umbrella	NOUN
taxlaw-11799	454	79	clauses.172	clauses.172	NOUN
taxlaw-11799	454	80	taxpayers	taxpayer	NOUN
taxlaw-11799	454	81	often	often	ADV
taxlaw-11799	454	82	use	use	VERB
taxlaw-11799	454	83	fet	fet	NOUN
taxlaw-11799	454	84	standards	standard	NOUN
taxlaw-11799	454	85	to	to	PART
taxlaw-11799	454	86	protect	protect	VERB
taxlaw-11799	454	87	their	their	PRON
taxlaw-11799	454	88	interests	interest	NOUN
taxlaw-11799	454	89	under	under	ADP
taxlaw-11799	454	90	bits	bit	NOUN
taxlaw-11799	454	91	,	,	PUNCT
taxlaw-11799	454	92	because	because	SCONJ
taxlaw-11799	454	93	the	the	DET
taxlaw-11799	454	94	fet	fet	PROPN
taxlaw-11799	454	95	standard	standard	PROPN
taxlaw-11799	454	96	’s	’s	PART
taxlaw-11799	454	97	scope	scope	NOUN
taxlaw-11799	454	98	has	have	AUX
taxlaw-11799	454	99	been	be	AUX
taxlaw-11799	454	100	expanded	expand	VERB
taxlaw-11799	454	101	by	by	ADP
taxlaw-11799	454	102	arbitral	arbitral	ADJ
taxlaw-11799	454	103	tribunals.173	tribunals.173	PROPN
taxlaw-11799	454	104	for	for	ADP
taxlaw-11799	454	105	instance	instance	NOUN
taxlaw-11799	454	106	,	,	PUNCT
taxlaw-11799	454	107	in	in	ADP
taxlaw-11799	454	108	roussalis	roussalis	PROPN
taxlaw-11799	454	109	v.	v.	PROPN
taxlaw-11799	454	110	romania	romania	PROPN
taxlaw-11799	454	111	,	,	PUNCT
taxlaw-11799	454	112	the	the	DET
taxlaw-11799	454	113	arbitral	arbitral	ADJ
taxlaw-11799	454	114	tribunal	tribunal	NOUN
taxlaw-11799	454	115	has	have	AUX
taxlaw-11799	454	116	expanded	expand	VERB
taxlaw-11799	454	117	the	the	DET
taxlaw-11799	454	118	scope	scope	NOUN
taxlaw-11799	454	119	of	of	ADP
taxlaw-11799	454	120	the	the	DET
taxlaw-11799	454	121	fet	fet	PROPN
taxlaw-11799	454	122	standard	standard	NOUN
taxlaw-11799	454	123	.	.	PUNCT
taxlaw-11799	454	124	174	174	NUM
taxlaw-11799	454	125	in	in	ADP
taxlaw-11799	454	126	the	the	DET
taxlaw-11799	454	127	occidental	occidental	NOUN
taxlaw-11799	454	128	exploration	exploration	NOUN
taxlaw-11799	454	129	v.	v.	ADP
taxlaw-11799	454	130	ecuador	ecuador	PROPN
taxlaw-11799	454	131	award	award	PROPN
taxlaw-11799	454	132	,	,	PUNCT
taxlaw-11799	454	133	the	the	DET
taxlaw-11799	454	134	tribunal	tribunal	NOUN
taxlaw-11799	454	135	stated	state	VERB
taxlaw-11799	454	136	that	that	SCONJ
taxlaw-11799	454	137	based	base	VERB
taxlaw-11799	454	138	on	on	ADP
taxlaw-11799	454	139	the	the	DET
taxlaw-11799	454	140	fet	fet	PROPN
taxlaw-11799	454	141	standard	standard	NOUN
taxlaw-11799	454	142	,	,	PUNCT
taxlaw-11799	454	143	foreign	foreign	ADJ
taxlaw-11799	454	144	investors	investor	NOUN
taxlaw-11799	454	145	should	should	AUX
taxlaw-11799	454	146	be	be	AUX
taxlaw-11799	454	147	provided	provide	VERB
taxlaw-11799	454	148	with	with	ADP
taxlaw-11799	454	149	a	a	DET
taxlaw-11799	454	150	stable	stable	ADJ
taxlaw-11799	454	151	and	and	CCONJ
taxlaw-11799	454	152	predictable	predictable	ADJ
taxlaw-11799	454	153	environment.175	environment.175	NOUN
taxlaw-11799	454	154	investment	investment	NOUN
taxlaw-11799	454	155	plans	plan	NOUN
taxlaw-11799	454	156	are	be	AUX
taxlaw-11799	454	157	made	make	VERB
taxlaw-11799	454	158	based	base	VERB
taxlaw-11799	454	159	on	on	ADP
taxlaw-11799	454	160	investors	investor	NOUN
taxlaw-11799	454	161	’	'	PUNCT
taxlaw-11799	454	162	expectations.176	expectations.176	PROPN
taxlaw-11799	454	163	if	if	SCONJ
taxlaw-11799	454	164	the	the	DET
taxlaw-11799	454	165	host	host	NOUN
taxlaw-11799	454	166	state	state	NOUN
taxlaw-11799	454	167	destroyed	destroy	VERB
taxlaw-11799	454	168	this	this	DET
taxlaw-11799	454	169	predictability	predictability	NOUN
taxlaw-11799	454	170	by	by	ADP
taxlaw-11799	454	171	utilizing	utilize	VERB
taxlaw-11799	454	172	the	the	DET
taxlaw-11799	454	173	tax	tax	NOUN
taxlaw-11799	454	174	regulations	regulation	NOUN
taxlaw-11799	454	175	,	,	PUNCT
taxlaw-11799	454	176	the	the	DET
taxlaw-11799	454	177	fet	fet	PROPN
taxlaw-11799	454	178	standard	standard	NOUN
taxlaw-11799	454	179	would	would	AUX
taxlaw-11799	454	180	be	be	AUX
taxlaw-11799	454	181	breached	breach	VERB
taxlaw-11799	454	182	.	.	PUNCT
taxlaw-11799	455	1	177	177	NUM
taxlaw-11799	455	2	based	base	VERB
taxlaw-11799	455	3	on	on	ADP
taxlaw-11799	455	4	the	the	DET
taxlaw-11799	455	5	oecd	oecd	PROPN
taxlaw-11799	455	6	model	model	PROPN
taxlaw-11799	455	7	convention	convention	PROPN
taxlaw-11799	455	8	,	,	PUNCT
taxlaw-11799	455	9	the	the	DET
taxlaw-11799	455	10	initiation	initiation	NOUN
taxlaw-11799	455	11	of	of	ADP
taxlaw-11799	455	12	mandatory	mandatory	ADJ
taxlaw-11799	455	13	arbitration	arbitration	NOUN
taxlaw-11799	455	14	must	must	AUX
taxlaw-11799	455	15	wait	wait	VERB
taxlaw-11799	455	16	for	for	ADP
taxlaw-11799	455	17	final	final	ADJ
taxlaw-11799	455	18	taxation	taxation	NOUN
taxlaw-11799	455	19	to	to	PART
taxlaw-11799	455	20	be	be	AUX
taxlaw-11799	455	21	imposed.178	imposed.178	ADV
taxlaw-11799	455	22	in	in	ADP
taxlaw-11799	455	23	contrast	contrast	NOUN
taxlaw-11799	455	24	,	,	PUNCT
taxlaw-11799	455	25	as	as	ADV
taxlaw-11799	455	26	long	long	ADV
taxlaw-11799	455	27	as	as	SCONJ
taxlaw-11799	455	28	the	the	DET
taxlaw-11799	455	29	taxation	taxation	NOUN
taxlaw-11799	455	30	has	have	AUX
taxlaw-11799	455	31	breached	breach	VERB
taxlaw-11799	455	32	foreign	foreign	ADJ
taxlaw-11799	455	33	investors	investor	NOUN
taxlaw-11799	455	34	’	’	PART
taxlaw-11799	455	35	rights	right	NOUN
taxlaw-11799	455	36	under	under	ADP
taxlaw-11799	455	37	bits	bit	NOUN
taxlaw-11799	455	38	,	,	PUNCT
taxlaw-11799	455	39	foreign	foreign	ADJ
taxlaw-11799	455	40	investors	investor	NOUN
taxlaw-11799	455	41	can	can	AUX
taxlaw-11799	455	42	approach	approach	VERB
taxlaw-11799	455	43	arbitration	arbitration	NOUN
taxlaw-11799	455	44	no	no	ADV
taxlaw-11799	455	45	matter	matter	ADV
taxlaw-11799	455	46	whether	whether	SCONJ
taxlaw-11799	455	47	the	the	DET
taxlaw-11799	455	48	tax	tax	NOUN
taxlaw-11799	455	49	is	be	AUX
taxlaw-11799	455	50	imposed	impose	VERB
taxlaw-11799	455	51	or	or	CCONJ
taxlaw-11799	455	52	not.179	not.179	VERB
taxlaw-11799	455	53	however	however	ADV
taxlaw-11799	455	54	,	,	PUNCT
taxlaw-11799	455	55	only	only	ADV
taxlaw-11799	455	56	a	a	DET
taxlaw-11799	455	57	limited	limited	ADJ
taxlaw-11799	455	58	number	number	NOUN
taxlaw-11799	455	59	of	of	ADP
taxlaw-11799	455	60	claims	claim	NOUN
taxlaw-11799	455	61	related	relate	VERB
taxlaw-11799	455	62	to	to	ADP
taxlaw-11799	455	63	taxation	taxation	NOUN
taxlaw-11799	455	64	can	can	AUX
taxlaw-11799	455	65	be	be	AUX
taxlaw-11799	455	66	claimed	claim	VERB
taxlaw-11799	455	67	under	under	ADP
taxlaw-11799	455	68	bits	bit	NOUN
taxlaw-11799	455	69	.	.	PUNCT
taxlaw-11799	456	1	for	for	ADP
taxlaw-11799	456	2	example	example	NOUN
taxlaw-11799	456	3	,	,	PUNCT
taxlaw-11799	456	4	according	accord	VERB
taxlaw-11799	456	5	to	to	ADP
taxlaw-11799	456	6	article	article	NOUN
taxlaw-11799	456	7	21	21	NUM
taxlaw-11799	456	8	of	of	ADP
taxlaw-11799	456	9	the	the	DET
taxlaw-11799	456	10	ect	ect	NOUN
taxlaw-11799	456	11	and	and	CCONJ
taxlaw-11799	456	12	article	article	NOUN
taxlaw-11799	456	13	13	13	NUM
taxlaw-11799	456	14	of	of	ADP
taxlaw-11799	456	15	170	170	NUM
taxlaw-11799	456	16	i	i	PROPN
taxlaw-11799	456	17	d.	d.	PROPN
taxlaw-11799	456	18	at	at	ADP
taxlaw-11799	456	19	para	para	PROPN
taxlaw-11799	456	20	.	.	PUNCT
taxlaw-11799	457	1	108	108	NUM
taxlaw-11799	457	2	.	.	PUNCT
taxlaw-11799	458	1	171	171	NUM
taxlaw-11799	458	2	see	see	VERB
taxlaw-11799	458	3	generally	generally	ADV
taxlaw-11799	458	4	katia	katia	PROPN
taxlaw-11799	458	5	yannaca	yannaca	PROPN
taxlaw-11799	458	6	-	-	PUNCT
taxlaw-11799	458	7	small	small	ADJ
taxlaw-11799	458	8	,	,	PUNCT
taxlaw-11799	458	9	interpretation	interpretation	NOUN
taxlaw-11799	458	10	of	of	ADP
taxlaw-11799	458	11	the	the	DET
taxlaw-11799	458	12	umbrella	umbrella	NOUN
taxlaw-11799	458	13	clause	clause	NOUN
taxlaw-11799	458	14	in	in	ADP
taxlaw-11799	458	15	investment	investment	NOUN
taxlaw-11799	458	16	agreements	agreement	NOUN
taxlaw-11799	458	17	,	,	PUNCT
taxlaw-11799	458	18	in	in	ADP
taxlaw-11799	458	19	international	international	ADJ
taxlaw-11799	458	20	investment	investment	NOUN
taxlaw-11799	458	21	law	law	NOUN
taxlaw-11799	458	22	:	:	PUNCT
taxlaw-11799	458	23	understanding	understand	VERB
taxlaw-11799	458	24	concepts	concept	NOUN
taxlaw-11799	458	25	and	and	CCONJ
taxlaw-11799	458	26	tracking	tracking	NOUN
taxlaw-11799	458	27	innovations	innovation	NOUN
taxlaw-11799	458	28	,	,	PUNCT
taxlaw-11799	458	29	101	101	NUM
taxlaw-11799	458	30	(	(	PUNCT
taxlaw-11799	458	31	oecd	oecd	PROPN
taxlaw-11799	458	32	2008	2008	NUM
taxlaw-11799	458	33	)	)	PUNCT
taxlaw-11799	458	34	(	(	PUNCT
taxlaw-11799	458	35	describing	describe	VERB
taxlaw-11799	458	36	the	the	DET
taxlaw-11799	458	37	additional	additional	ADJ
taxlaw-11799	458	38	protections	protection	NOUN
taxlaw-11799	458	39	umbrella	umbrella	NOUN
taxlaw-11799	458	40	clauses	clause	NOUN
taxlaw-11799	458	41	provide	provide	VERB
taxlaw-11799	458	42	to	to	ADP
taxlaw-11799	458	43	investors	investor	NOUN
taxlaw-11799	458	44	in	in	ADP
taxlaw-11799	458	45	bits	bit	NOUN
taxlaw-11799	458	46	)	)	PUNCT
taxlaw-11799	458	47	;	;	PUNCT
taxlaw-11799	458	48	see	see	VERB
taxlaw-11799	458	49	also	also	ADV
taxlaw-11799	458	50	julien	julien	PROPN
taxlaw-11799	458	51	chaisse	chaisse	PROPN
taxlaw-11799	458	52	,	,	PUNCT
taxlaw-11799	458	53	the	the	DET
taxlaw-11799	458	54	treaty	treaty	NOUN
taxlaw-11799	458	55	shopping	shopping	NOUN
taxlaw-11799	458	56	practice	practice	NOUN
taxlaw-11799	458	57	:	:	PUNCT
taxlaw-11799	458	58	corporate	corporate	ADJ
taxlaw-11799	458	59	structuring	structuring	NOUN
taxlaw-11799	458	60	and	and	CCONJ
taxlaw-11799	458	61	restructuring	restructuring	NOUN
taxlaw-11799	458	62	to	to	PART
taxlaw-11799	458	63	gain	gain	VERB
taxlaw-11799	458	64	access	access	NOUN
taxlaw-11799	458	65	to	to	ADP
taxlaw-11799	458	66	investment	investment	NOUN
taxlaw-11799	458	67	treaties	treaty	NOUN
taxlaw-11799	458	68	and	and	CCONJ
taxlaw-11799	458	69	arbitration	arbitration	NOUN
taxlaw-11799	458	70	,	,	PUNCT
taxlaw-11799	458	71	11	11	NUM
taxlaw-11799	458	72	hastings	hastings	PROPN
taxlaw-11799	458	73	bus	bus	NOUN
taxlaw-11799	458	74	.	.	PUNCT
taxlaw-11799	459	1	l.j	l.j	AUX
taxlaw-11799	459	2	.	.	PROPN
taxlaw-11799	459	3	225	225	NUM
taxlaw-11799	459	4	,	,	PUNCT
taxlaw-11799	459	5	226	226	NUM
taxlaw-11799	459	6	(	(	PUNCT
taxlaw-11799	459	7	2015	2015	NUM
taxlaw-11799	459	8	)	)	PUNCT
taxlaw-11799	459	9	(	(	PUNCT
taxlaw-11799	459	10	describing	describe	VERB
taxlaw-11799	459	11	the	the	DET
taxlaw-11799	459	12	impact	impact	NOUN
taxlaw-11799	459	13	of	of	ADP
taxlaw-11799	459	14	bit	bit	NOUN
taxlaw-11799	459	15	coverage	coverage	NOUN
taxlaw-11799	459	16	on	on	ADP
taxlaw-11799	459	17	a	a	DET
taxlaw-11799	459	18	foreign	foreign	ADJ
taxlaw-11799	459	19	investor	investor	NOUN
taxlaw-11799	459	20	)	)	PUNCT
taxlaw-11799	459	21	.	.	PUNCT
taxlaw-11799	460	1	172	172	NUM
taxlaw-11799	460	2	see	see	VERB
taxlaw-11799	460	3	rudolf	rudolf	PROPN
taxlaw-11799	460	4	dolzer	dolzer	PROPN
taxlaw-11799	460	5	&	&	CCONJ
taxlaw-11799	460	6	christoph	christoph	PROPN
taxlaw-11799	460	7	schreuer	schreuer	PROPN
taxlaw-11799	460	8	,	,	PUNCT
taxlaw-11799	460	9	principles	principle	NOUN
taxlaw-11799	460	10	of	of	ADP
taxlaw-11799	460	11	international	international	ADJ
taxlaw-11799	460	12	investment	investment	NOUN
taxlaw-11799	460	13	law	law	NOUN
taxlaw-11799	460	14	,	,	PUNCT
taxlaw-11799	460	15	161	161	NUM
taxlaw-11799	460	16	(	(	PUNCT
taxlaw-11799	460	17	oxford	oxford	PROPN
taxlaw-11799	460	18	university	university	PROPN
taxlaw-11799	460	19	press	press	NOUN
taxlaw-11799	460	20	,	,	PUNCT
taxlaw-11799	460	21	2012	2012	NUM
taxlaw-11799	460	22	)	)	PUNCT
taxlaw-11799	460	23	.	.	PUNCT
taxlaw-11799	461	1	173	173	NUM
taxlaw-11799	462	1	i	i	PRON
taxlaw-11799	462	2	d.	d.	PROPN
taxlaw-11799	462	3	at	at	ADP
taxlaw-11799	462	4	11	11	NUM
taxlaw-11799	462	5	.	.	PUNCT
taxlaw-11799	462	6	174	174	NUM
taxlaw-11799	462	7	see	see	VERB
taxlaw-11799	462	8	spyridon	spyridon	PROPN
taxlaw-11799	462	9	roussalis	roussalis	PROPN
taxlaw-11799	462	10	v.	v.	PROPN
taxlaw-11799	462	11	romania	romania	PROPN
taxlaw-11799	462	12	,	,	PUNCT
taxlaw-11799	462	13	icsid	icsid	ADJ
taxlaw-11799	462	14	case	case	NOUN
taxlaw-11799	462	15	no	no	INTJ
taxlaw-11799	462	16	.	.	PUNCT
taxlaw-11799	463	1	arb/06/1	arb/06/1	PROPN
taxlaw-11799	463	2	,	,	PUNCT
taxlaw-11799	463	3	award	award	NOUN
taxlaw-11799	463	4	,	,	PUNCT
taxlaw-11799	463	5	318	318	NUM
taxlaw-11799	463	6	(	(	PUNCT
taxlaw-11799	463	7	dec	dec	PROPN
taxlaw-11799	463	8	.	.	PROPN
taxlaw-11799	463	9	7	7	NUM
taxlaw-11799	463	10	,	,	PUNCT
taxlaw-11799	463	11	2011	2011	NUM
taxlaw-11799	463	12	)	)	PUNCT
taxlaw-11799	463	13	(	(	PUNCT
taxlaw-11799	463	14	“	"	PUNCT
taxlaw-11799	463	15	beyond	beyond	ADP
taxlaw-11799	463	16	these	these	DET
taxlaw-11799	463	17	general	general	ADJ
taxlaw-11799	463	18	principles	principle	NOUN
taxlaw-11799	463	19	,	,	PUNCT
taxlaw-11799	463	20	the	the	DET
taxlaw-11799	463	21	scope	scope	NOUN
taxlaw-11799	463	22	of	of	ADP
taxlaw-11799	463	23	the	the	DET
taxlaw-11799	463	24	standard	standard	NOUN
taxlaw-11799	463	25	is	be	AUX
taxlaw-11799	463	26	not	not	PART
taxlaw-11799	463	27	precisely	precisely	ADV
taxlaw-11799	463	28	defined	define	VERB
taxlaw-11799	463	29	.	.	PUNCT
taxlaw-11799	463	30	”	"	PUNCT
taxlaw-11799	463	31	)	)	PUNCT
taxlaw-11799	463	32	.	.	PUNCT
taxlaw-11799	464	1	175	175	NUM
taxlaw-11799	464	2	see	see	VERB
taxlaw-11799	464	3	occidental	occidental	NOUN
taxlaw-11799	464	4	exploration	exploration	NOUN
taxlaw-11799	464	5	and	and	CCONJ
taxlaw-11799	464	6	production	production	NOUN
taxlaw-11799	464	7	co.	co.	PROPN
taxlaw-11799	464	8	v.	v.	ADP
taxlaw-11799	464	9	the	the	DET
taxlaw-11799	464	10	republic	republic	NOUN
taxlaw-11799	464	11	of	of	ADP
taxlaw-11799	464	12	ecuador	ecuador	PROPN
taxlaw-11799	464	13	,	,	PUNCT
taxlaw-11799	464	14	case	case	NOUN
taxlaw-11799	464	15	no	no	INTJ
taxlaw-11799	464	16	.	.	PUNCT
taxlaw-11799	465	1	un3467	un3467	ADJ
taxlaw-11799	465	2	,	,	PUNCT
taxlaw-11799	465	3	final	final	ADJ
taxlaw-11799	465	4	award	award	NOUN
taxlaw-11799	465	5	,	,	PUNCT
taxlaw-11799	465	6	62	62	NUM
taxlaw-11799	465	7	-	-	SYM
taxlaw-11799	465	8	63	63	NUM
taxlaw-11799	465	9	(	(	PUNCT
taxlaw-11799	465	10	london	london	PROPN
taxlaw-11799	465	11	centre	centre	NOUN
taxlaw-11799	465	12	of	of	ADP
taxlaw-11799	465	13	international	international	ADJ
taxlaw-11799	465	14	arbitration	arbitration	NOUN
taxlaw-11799	465	15	2004	2004	NUM
taxlaw-11799	465	16	)	)	PUNCT
taxlaw-11799	465	17	.	.	PUNCT
taxlaw-11799	466	1	176	176	NUM
taxlaw-11799	467	1	i	i	PRON
taxlaw-11799	467	2	d.	d.	PROPN
taxlaw-11799	467	3	at	at	ADP
taxlaw-11799	467	4	62	62	NUM
taxlaw-11799	467	5	.	.	PUNCT
taxlaw-11799	468	1	177	177	NUM
taxlaw-11799	468	2	i	i	PRON
taxlaw-11799	468	3	d.	d.	NOUN
taxlaw-11799	468	4	at	at	ADP
taxlaw-11799	468	5	64	64	NUM
taxlaw-11799	468	6	.	.	PUNCT
taxlaw-11799	468	7	178	178	NUM
taxlaw-11799	468	8	see	see	VERB
taxlaw-11799	468	9	oecd	oecd	PROPN
taxlaw-11799	468	10	,	,	PUNCT
taxlaw-11799	468	11	model	model	NOUN
taxlaw-11799	468	12	tax	tax	NOUN
taxlaw-11799	468	13	convention	convention	NOUN
taxlaw-11799	468	14	on	on	ADP
taxlaw-11799	468	15	income	income	NOUN
taxlaw-11799	468	16	and	and	CCONJ
taxlaw-11799	468	17	on	on	ADP
taxlaw-11799	468	18	capital	capital	NOUN
taxlaw-11799	468	19	2014	2014	NUM
taxlaw-11799	468	20	art	art	NOUN
taxlaw-11799	468	21	.	.	PUNCT
taxlaw-11799	469	1	25(3	25(3	NUM
taxlaw-11799	469	2	)	)	PUNCT
taxlaw-11799	469	3	(	(	PUNCT
taxlaw-11799	469	4	oecd	oecd	PROPN
taxlaw-11799	469	5	publishing	publishing	NOUN
taxlaw-11799	469	6	,	,	PUNCT
taxlaw-11799	469	7	2014	2014	NUM
taxlaw-11799	469	8	)	)	PUNCT
taxlaw-11799	469	9	,	,	PUNCT
taxlaw-11799	469	10	https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-andon-capital-2015-full-version_9789264239081-en	https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-andon-capital-2015-full-version_9789264239081-en	NOUN
taxlaw-11799	469	11	,	,	PUNCT
taxlaw-11799	469	12	[	[	X
taxlaw-11799	469	13	https://perma.cc/3c62-wau4	https://perma.cc/3c62-wau4	X
taxlaw-11799	469	14	]	]	PUNCT
taxlaw-11799	469	15	.	.	PUNCT
taxlaw-11799	470	1	179	179	NUM
taxlaw-11799	470	2	see	see	VERB
taxlaw-11799	470	3	julien	julien	PROPN
taxlaw-11799	470	4	chaisse	chaisse	PROPN
taxlaw-11799	470	5	,	,	PUNCT
taxlaw-11799	470	6	international	international	ADJ
taxlaw-11799	470	7	investment	investment	NOUN
taxlaw-11799	470	8	law	law	NOUN
taxlaw-11799	470	9	and	and	CCONJ
taxlaw-11799	470	10	taxation	taxation	NOUN
taxlaw-11799	470	11	:	:	PUNCT
taxlaw-11799	470	12	from	from	ADP
taxlaw-11799	470	13	coexistence	coexistence	NOUN
taxlaw-11799	470	14	to	to	ADP
taxlaw-11799	470	15	cooperation	cooperation	NOUN
taxlaw-11799	470	16	,	,	PUNCT
taxlaw-11799	470	17	the	the	DET
taxlaw-11799	470	18	e15	e15	PROPN
taxlaw-11799	470	19	initiative	initiative	NOUN
taxlaw-11799	470	20	11	11	NUM
taxlaw-11799	470	21	(	(	PUNCT
taxlaw-11799	470	22	2016	2016	NUM
taxlaw-11799	470	23	)	)	PUNCT
taxlaw-11799	470	24	(	(	PUNCT
taxlaw-11799	470	25	comparing	compare	VERB
taxlaw-11799	470	26	the	the	DET
taxlaw-11799	470	27	oecd	oecd	PROPN
taxlaw-11799	470	28	model	model	NOUN
taxlaw-11799	470	29	tax	tax	NOUN
taxlaw-11799	470	30	convention	convention	NOUN
taxlaw-11799	470	31	with	with	ADP
taxlaw-11799	470	32	arbitration	arbitration	NOUN
taxlaw-11799	470	33	within	within	ADP
taxlaw-11799	470	34	the	the	DET
taxlaw-11799	470	35	international	international	ADJ
taxlaw-11799	470	36	investment	investment	NOUN
taxlaw-11799	470	37	law	law	NOUN
taxlaw-11799	470	38	regime	regime	NOUN
taxlaw-11799	470	39	)	)	PUNCT
taxlaw-11799	470	40	.	.	PUNCT
taxlaw-11799	471	1	52	52	NUM
taxlaw-11799	471	2	columbia	columbia	PROPN
taxlaw-11799	471	3	journal	journal	PROPN
taxlaw-11799	471	4	of	of	ADP
taxlaw-11799	471	5	tax	tax	NOUN
taxlaw-11799	471	6	law	law	NOUN
taxlaw-11799	471	7	[	[	X
taxlaw-11799	471	8	vol	vol	X
taxlaw-11799	471	9	14:1	14:1	NUM
taxlaw-11799	471	10	united	united	ADJ
taxlaw-11799	471	11	kingdom	kingdom	PROPN
taxlaw-11799	471	12	-	-	PUNCT
taxlaw-11799	471	13	colombia	colombia	PROPN
taxlaw-11799	471	14	,	,	PUNCT
taxlaw-11799	471	15	the	the	DET
taxlaw-11799	471	16	treaty	treaty	NOUN
taxlaw-11799	471	17	can	can	AUX
taxlaw-11799	471	18	only	only	ADV
taxlaw-11799	471	19	be	be	AUX
taxlaw-11799	471	20	applied	apply	VERB
taxlaw-11799	471	21	when	when	SCONJ
taxlaw-11799	471	22	tax	tax	NOUN
taxlaw-11799	471	23	measures	measure	NOUN
taxlaw-11799	471	24	amount	amount	VERB
taxlaw-11799	471	25	to	to	PART
taxlaw-11799	471	26	expropriation.180	expropriation.180	VERB
taxlaw-11799	471	27	the	the	DET
taxlaw-11799	471	28	expropriation	expropriation	NOUN
taxlaw-11799	471	29	provision	provision	NOUN
taxlaw-11799	471	30	under	under	ADP
taxlaw-11799	471	31	bits	bit	NOUN
taxlaw-11799	471	32	is	be	AUX
taxlaw-11799	471	33	often	often	ADV
taxlaw-11799	471	34	used	use	VERB
taxlaw-11799	471	35	to	to	PART
taxlaw-11799	471	36	resolve	resolve	VERB
taxlaw-11799	471	37	tax	tax	NOUN
taxlaw-11799	471	38	-	-	PUNCT
taxlaw-11799	471	39	related	relate	VERB
taxlaw-11799	471	40	disputes.181	disputes.181	NOUN
taxlaw-11799	471	41	the	the	DET
taxlaw-11799	471	42	definition	definition	NOUN
taxlaw-11799	471	43	of	of	ADP
taxlaw-11799	471	44	expropriation	expropriation	NOUN
taxlaw-11799	471	45	is	be	AUX
taxlaw-11799	471	46	seizing	seize	VERB
taxlaw-11799	471	47	private	private	ADJ
taxlaw-11799	471	48	profits	profit	NOUN
taxlaw-11799	471	49	for	for	ADP
taxlaw-11799	471	50	a	a	DET
taxlaw-11799	471	51	public	public	ADJ
taxlaw-11799	471	52	goal.182	goal.182	NOUN
taxlaw-11799	471	53	furthermore	furthermore	ADV
taxlaw-11799	471	54	,	,	PUNCT
taxlaw-11799	471	55	according	accord	VERB
taxlaw-11799	471	56	to	to	ADP
taxlaw-11799	471	57	article	article	NOUN
taxlaw-11799	471	58	13(1	13(1	NUM
taxlaw-11799	471	59	)	)	PUNCT
taxlaw-11799	471	60	of	of	ADP
taxlaw-11799	471	61	the	the	DET
taxlaw-11799	471	62	ect	ect	ADJ
taxlaw-11799	471	63	,	,	PUNCT
taxlaw-11799	471	64	expropriation	expropriation	NOUN
taxlaw-11799	471	65	is	be	AUX
taxlaw-11799	471	66	legal	legal	ADJ
taxlaw-11799	471	67	if	if	SCONJ
taxlaw-11799	471	68	it	it	PRON
taxlaw-11799	471	69	is	be	AUX
taxlaw-11799	471	70	(	(	PUNCT
taxlaw-11799	471	71	a	a	NOUN
taxlaw-11799	471	72	)	)	PUNCT
taxlaw-11799	471	73	for	for	ADP
taxlaw-11799	471	74	a	a	DET
taxlaw-11799	471	75	public	public	ADJ
taxlaw-11799	471	76	purpose	purpose	NOUN
taxlaw-11799	471	77	;	;	PUNCT
taxlaw-11799	471	78	(	(	PUNCT
taxlaw-11799	471	79	b	b	X
taxlaw-11799	471	80	)	)	PUNCT
taxlaw-11799	471	81	non	non	ADJ
taxlaw-11799	471	82	-	-	ADJ
taxlaw-11799	471	83	discriminatory	discriminatory	ADJ
taxlaw-11799	471	84	;	;	PUNCT
taxlaw-11799	471	85	(	(	PUNCT
taxlaw-11799	471	86	c	c	X
taxlaw-11799	471	87	)	)	PUNCT
taxlaw-11799	471	88	conducted	conduct	VERB
taxlaw-11799	471	89	under	under	ADP
taxlaw-11799	471	90	due	due	ADJ
taxlaw-11799	471	91	procedure	procedure	NOUN
taxlaw-11799	471	92	;	;	PUNCT
taxlaw-11799	471	93	and	and	CCONJ
taxlaw-11799	471	94	(	(	PUNCT
taxlaw-11799	471	95	d	d	X
taxlaw-11799	471	96	)	)	PUNCT
taxlaw-11799	471	97	with	with	ADP
taxlaw-11799	471	98	quick	quick	ADJ
taxlaw-11799	471	99	and	and	CCONJ
taxlaw-11799	471	100	sufficient	sufficient	ADJ
taxlaw-11799	471	101	compensation.183	compensation.183	NOUN
taxlaw-11799	471	102	the	the	DET
taxlaw-11799	471	103	actual	actual	ADJ
taxlaw-11799	471	104	effect	effect	NOUN
taxlaw-11799	471	105	is	be	AUX
taxlaw-11799	471	106	the	the	DET
taxlaw-11799	471	107	key	key	NOUN
taxlaw-11799	471	108	to	to	PART
taxlaw-11799	471	109	tell	tell	VERB
taxlaw-11799	471	110	the	the	DET
taxlaw-11799	471	111	difference	difference	NOUN
taxlaw-11799	471	112	between	between	ADP
taxlaw-11799	471	113	direct	direct	ADJ
taxlaw-11799	471	114	and	and	CCONJ
taxlaw-11799	471	115	indirect	indirect	ADJ
taxlaw-11799	471	116	expropriation.184	expropriation.184	NOUN
taxlaw-11799	471	117	based	base	VERB
taxlaw-11799	471	118	on	on	ADP
taxlaw-11799	471	119	the	the	DET
taxlaw-11799	471	120	burlington	burlington	PROPN
taxlaw-11799	471	121	resources	resource	NOUN
taxlaw-11799	471	122	v.	v.	ADP
taxlaw-11799	471	123	ecuador	ecuador	PROPN
taxlaw-11799	471	124	,	,	PUNCT
taxlaw-11799	471	125	a	a	DET
taxlaw-11799	471	126	disputing	dispute	VERB
taxlaw-11799	471	127	act	act	NOUN
taxlaw-11799	471	128	can	can	AUX
taxlaw-11799	471	129	amount	amount	VERB
taxlaw-11799	471	130	to	to	ADP
taxlaw-11799	471	131	indirect	indirect	ADJ
taxlaw-11799	471	132	expropriation	expropriation	NOUN
taxlaw-11799	471	133	when	when	SCONJ
taxlaw-11799	471	134	(	(	PUNCT
taxlaw-11799	471	135	i	i	NOUN
taxlaw-11799	471	136	)	)	PUNCT
taxlaw-11799	471	137	the	the	DET
taxlaw-11799	471	138	value	value	NOUN
taxlaw-11799	471	139	of	of	ADP
taxlaw-11799	471	140	investment	investment	NOUN
taxlaw-11799	471	141	has	have	AUX
taxlaw-11799	471	142	been	be	AUX
taxlaw-11799	471	143	deprived	deprive	VERB
taxlaw-11799	471	144	substantially	substantially	ADV
taxlaw-11799	471	145	;	;	PUNCT
taxlaw-11799	471	146	(	(	PUNCT
taxlaw-11799	471	147	ii	ii	X
taxlaw-11799	471	148	)	)	PUNCT
taxlaw-11799	471	149	the	the	DET
taxlaw-11799	471	150	related	relate	VERB
taxlaw-11799	471	151	measure	measure	NOUN
taxlaw-11799	471	152	is	be	AUX
taxlaw-11799	471	153	permanent	permanent	ADJ
taxlaw-11799	471	154	;	;	PUNCT
taxlaw-11799	471	155	and	and	CCONJ
taxlaw-11799	471	156	(	(	PUNCT
taxlaw-11799	471	157	iii	iii	X
taxlaw-11799	471	158	)	)	PUNCT
taxlaw-11799	471	159	the	the	DET
taxlaw-11799	471	160	related	relate	VERB
taxlaw-11799	471	161	measure	measure	NOUN
taxlaw-11799	471	162	is	be	AUX
taxlaw-11799	471	163	not	not	PART
taxlaw-11799	471	164	justified.185	justified.185	VERB
taxlaw-11799	471	165	the	the	DET
taxlaw-11799	471	166	arbitration	arbitration	NOUN
taxlaw-11799	471	167	clause	clause	NOUN
taxlaw-11799	471	168	under	under	ADP
taxlaw-11799	471	169	bits	bit	NOUN
taxlaw-11799	471	170	can	can	AUX
taxlaw-11799	471	171	be	be	AUX
taxlaw-11799	471	172	used	use	VERB
taxlaw-11799	471	173	to	to	PART
taxlaw-11799	471	174	deal	deal	VERB
taxlaw-11799	471	175	with	with	ADP
taxlaw-11799	471	176	disputes	dispute	NOUN
taxlaw-11799	471	177	where	where	SCONJ
taxlaw-11799	471	178	taxation	taxation	NOUN
taxlaw-11799	471	179	measures	measure	NOUN
taxlaw-11799	471	180	amount	amount	VERB
taxlaw-11799	471	181	to	to	PART
taxlaw-11799	471	182	indirect	indirect	ADJ
taxlaw-11799	471	183	expropriation.186	expropriation.186	PROPN
taxlaw-11799	471	184	in	in	ADP
taxlaw-11799	471	185	link	link	NOUN
taxlaw-11799	471	186	-	-	PUNCT
taxlaw-11799	471	187	trading	trading	NOUN
taxlaw-11799	471	188	v.	v.	CCONJ
taxlaw-11799	471	189	moldova	moldova	PROPN
taxlaw-11799	471	190	,	,	PUNCT
taxlaw-11799	471	191	the	the	DET
taxlaw-11799	471	192	claimant	claimant	NOUN
taxlaw-11799	471	193	claimed	claim	VERB
taxlaw-11799	471	194	that	that	SCONJ
taxlaw-11799	471	195	tax	tax	NOUN
taxlaw-11799	471	196	changes	change	NOUN
taxlaw-11799	471	197	issued	issue	VERB
taxlaw-11799	471	198	by	by	ADP
taxlaw-11799	471	199	the	the	DET
taxlaw-11799	471	200	defendant	defendant	NOUN
taxlaw-11799	471	201	constituted	constitute	VERB
taxlaw-11799	471	202	expropriation	expropriation	NOUN
taxlaw-11799	471	203	measures.187	measures.187	NOUN
taxlaw-11799	471	204	the	the	DET
taxlaw-11799	471	205	claimant	claimant	NOUN
taxlaw-11799	471	206	used	use	VERB
taxlaw-11799	471	207	the	the	DET
taxlaw-11799	471	208	mandatory	mandatory	ADJ
taxlaw-11799	471	209	arbitration	arbitration	NOUN
taxlaw-11799	471	210	under	under	ADP
taxlaw-11799	471	211	the	the	DET
taxlaw-11799	471	212	united	united	PROPN
taxlaw-11799	471	213	states	states	PROPN
taxlaw-11799	471	214	-	-	PUNCT
taxlaw-11799	471	215	moldova	moldova	PROPN
taxlaw-11799	471	216	bit.188	bit.188	PROPN
taxlaw-11799	471	217	referring	refer	VERB
taxlaw-11799	471	218	to	to	ADP
taxlaw-11799	471	219	tza	tza	PROPN
taxlaw-11799	471	220	yap	yap	PROPN
taxlaw-11799	471	221	shum	shum	ADV
taxlaw-11799	471	222	v.	v.	ADP
taxlaw-11799	471	223	peru	peru	PROPN
taxlaw-11799	471	224	,	,	PUNCT
taxlaw-11799	471	225	the	the	DET
taxlaw-11799	471	226	aggressive	aggressive	ADJ
taxlaw-11799	471	227	tax	tax	NOUN
taxlaw-11799	471	228	changes	change	NOUN
taxlaw-11799	471	229	also	also	ADV
taxlaw-11799	471	230	deprived	deprive	VERB
taxlaw-11799	471	231	the	the	DET
taxlaw-11799	471	232	taxpayer	taxpayer	NOUN
taxlaw-11799	471	233	’s	’s	PART
taxlaw-11799	471	234	business	business	NOUN
taxlaw-11799	471	235	.	.	PUNCT
taxlaw-11799	472	1	189	189	NUM
taxlaw-11799	472	2	tax	tax	NOUN
taxlaw-11799	472	3	measures	measure	NOUN
taxlaw-11799	472	4	can	can	AUX
taxlaw-11799	472	5	be	be	AUX
taxlaw-11799	472	6	expropriatory	expropriatory	VERB
taxlaw-11799	472	7	when	when	SCONJ
taxlaw-11799	472	8	the	the	DET
taxlaw-11799	472	9	related	related	ADJ
taxlaw-11799	472	10	measures	measure	NOUN
taxlaw-11799	472	11	are	be	AUX
taxlaw-11799	472	12	arbitrary	arbitrary	ADJ
taxlaw-11799	472	13	or	or	CCONJ
taxlaw-11799	472	14	abusive.190	abusive.190	VERB
taxlaw-11799	472	15	however	however	ADV
taxlaw-11799	472	16	,	,	PUNCT
taxlaw-11799	472	17	the	the	DET
taxlaw-11799	472	18	expropriation	expropriation	NOUN
taxlaw-11799	472	19	clause	clause	NOUN
taxlaw-11799	472	20	may	may	AUX
taxlaw-11799	472	21	not	not	PART
taxlaw-11799	472	22	be	be	AUX
taxlaw-11799	472	23	violated	violate	VERB
taxlaw-11799	472	24	just	just	ADV
taxlaw-11799	472	25	because	because	SCONJ
taxlaw-11799	472	26	of	of	ADP
taxlaw-11799	472	27	the	the	DET
taxlaw-11799	472	28	mere	mere	ADJ
taxlaw-11799	472	29	changes	change	NOUN
taxlaw-11799	472	30	in	in	ADP
taxlaw-11799	472	31	tax	tax	NOUN
taxlaw-11799	472	32	regulations	regulation	NOUN
taxlaw-11799	472	33	.	.	PUNCT
taxlaw-11799	473	1	191	191	NUM
taxlaw-11799	473	2	if	if	SCONJ
taxlaw-11799	473	3	taxpayers	taxpayer	NOUN
taxlaw-11799	473	4	still	still	ADV
taxlaw-11799	473	5	hold	hold	VERB
taxlaw-11799	473	6	possession	possession	NOUN
taxlaw-11799	473	7	of	of	ADP
taxlaw-11799	473	8	the	the	DET
taxlaw-11799	473	9	real	real	ADJ
taxlaw-11799	473	10	property	property	NOUN
taxlaw-11799	473	11	,	,	PUNCT
taxlaw-11799	473	12	sudden	sudden	ADJ
taxlaw-11799	473	13	taxation	taxation	NOUN
taxlaw-11799	473	14	changes	change	NOUN
taxlaw-11799	473	15	can	can	AUX
taxlaw-11799	473	16	not	not	PART
taxlaw-11799	473	17	be	be	AUX
taxlaw-11799	473	18	treated	treat	VERB
taxlaw-11799	473	19	as	as	ADP
taxlaw-11799	473	20	expropriation.192	expropriation.192	NOUN
taxlaw-11799	473	21	however	however	ADV
taxlaw-11799	473	22	,	,	PUNCT
taxlaw-11799	473	23	in	in	ADP
taxlaw-11799	473	24	order	order	NOUN
taxlaw-11799	473	25	to	to	PART
taxlaw-11799	473	26	protect	protect	VERB
taxlaw-11799	473	27	their	their	PRON
taxlaw-11799	473	28	own	own	ADJ
taxlaw-11799	473	29	national	national	ADJ
taxlaw-11799	473	30	sovereignty	sovereignty	NOUN
taxlaw-11799	473	31	,	,	PUNCT
taxlaw-11799	473	32	countries	country	NOUN
taxlaw-11799	473	33	prefer	prefer	VERB
taxlaw-11799	473	34	restricting	restrict	VERB
taxlaw-11799	473	35	arbitration	arbitration	NOUN
taxlaw-11799	473	36	under	under	ADP
taxlaw-11799	473	37	bits	bit	NOUN
taxlaw-11799	473	38	in	in	ADP
taxlaw-11799	473	39	resolving	resolve	VERB
taxlaw-11799	473	40	tax	tax	NOUN
taxlaw-11799	473	41	related	relate	VERB
taxlaw-11799	473	42	disputes.193	disputes.193	NOUN
taxlaw-11799	473	43	many	many	ADJ
taxlaw-11799	473	44	states	state	NOUN
taxlaw-11799	473	45	have	have	AUX
taxlaw-11799	473	46	limited	limit	VERB
taxlaw-11799	473	47	the	the	DET
taxlaw-11799	473	48	utilization	utilization	NOUN
taxlaw-11799	473	49	of	of	ADP
taxlaw-11799	473	50	the	the	DET
taxlaw-11799	473	51	fet	fet	PROPN
taxlaw-11799	473	52	standard.194	standard.194	PROPN
taxlaw-11799	473	53	for	for	ADP
taxlaw-11799	473	54	example	example	NOUN
taxlaw-11799	473	55	,	,	PUNCT
taxlaw-11799	473	56	in	in	ADP
taxlaw-11799	473	57	nations	nations	PROPN
taxlaw-11799	473	58	energy	energy	PROPN
taxlaw-11799	473	59	corp	corp	PROPN
taxlaw-11799	473	60	.	.	PROPN
taxlaw-11799	473	61	v	v	PROPN
taxlaw-11799	473	62	republic	republic	NOUN
taxlaw-11799	473	63	of	of	ADP
taxlaw-11799	473	64	panama	panama	PROPN
taxlaw-11799	473	65	,	,	PUNCT
taxlaw-11799	473	66	the	the	DET
taxlaw-11799	473	67	arbitral	arbitral	ADJ
taxlaw-11799	473	68	tribunal	tribunal	NOUN
taxlaw-11799	473	69	excluded	exclude	VERB
taxlaw-11799	473	70	taxation	taxation	NOUN
taxlaw-11799	473	71	claims	claim	NOUN
taxlaw-11799	473	72	based	base	VERB
taxlaw-11799	473	73	on	on	ADP
taxlaw-11799	473	74	fet	fet	PROPN
taxlaw-11799	473	75	standards.195	standards.195	NOUN
taxlaw-11799	473	76	additionally	additionally	ADV
taxlaw-11799	473	77	,	,	PUNCT
taxlaw-11799	473	78	tax	tax	NOUN
taxlaw-11799	473	79	measures	measure	NOUN
taxlaw-11799	473	80	are	be	AUX
taxlaw-11799	473	81	excluded	exclude	VERB
taxlaw-11799	473	82	if	if	SCONJ
taxlaw-11799	473	83	no	no	DET
taxlaw-11799	473	84	explicit	explicit	ADJ
taxlaw-11799	473	85	words	word	NOUN
taxlaw-11799	473	86	180	180	NUM
taxlaw-11799	473	87	elizabeth	elizabeth	PROPN
taxlaw-11799	473	88	snodgrass	snodgrass	PROPN
taxlaw-11799	473	89	,	,	PUNCT
taxlaw-11799	473	90	tax	tax	NOUN
taxlaw-11799	473	91	controversies	controversy	NOUN
taxlaw-11799	473	92	and	and	CCONJ
taxlaw-11799	473	93	dispute	dispute	NOUN
taxlaw-11799	473	94	resolution	resolution	NOUN
taxlaw-11799	473	95	under	under	ADP
taxlaw-11799	473	96	tax	tax	NOUN
taxlaw-11799	473	97	treaties	treaty	NOUN
taxlaw-11799	473	98	:	:	PUNCT
taxlaw-11799	473	99	insights	insight	NOUN
taxlaw-11799	473	100	from	from	ADP
taxlaw-11799	473	101	the	the	DET
taxlaw-11799	473	102	arbitration	arbitration	NOUN
taxlaw-11799	473	103	sphere	sphere	NOUN
taxlaw-11799	473	104	,	,	PUNCT
taxlaw-11799	473	105	19	19	NUM
taxlaw-11799	473	106	derivatives	derivative	NOUN
taxlaw-11799	473	107	&	&	CCONJ
taxlaw-11799	473	108	fin	fin	NOUN
taxlaw-11799	473	109	.	.	PUNCT
taxlaw-11799	474	1	instruments	instrument	NOUN
taxlaw-11799	474	2	4	4	NUM
taxlaw-11799	474	3	(	(	PUNCT
taxlaw-11799	474	4	2017	2017	NUM
taxlaw-11799	474	5	)	)	PUNCT
taxlaw-11799	474	6	.	.	PUNCT
taxlaw-11799	475	1	181	181	NUM
taxlaw-11799	475	2	see	see	VERB
taxlaw-11799	475	3	kollmann	kollmann	PROPN
taxlaw-11799	475	4	&	&	CCONJ
taxlaw-11799	475	5	turcan	turcan	PROPN
taxlaw-11799	475	6	,	,	PUNCT
taxlaw-11799	475	7	supra	supra	ADJ
taxlaw-11799	475	8	note	note	NOUN
taxlaw-11799	475	9	126	126	NUM
taxlaw-11799	475	10	,	,	PUNCT
taxlaw-11799	475	11	at	at	ADP
taxlaw-11799	475	12	166–67	166–67	NUM
taxlaw-11799	475	13	.	.	PUNCT
taxlaw-11799	475	14	182	182	NUM
taxlaw-11799	475	15	see	see	VERB
taxlaw-11799	475	16	william	william	PROPN
taxlaw-11799	475	17	h.	h.	PROPN
taxlaw-11799	475	18	reeves	reeves	PROPN
taxlaw-11799	475	19	“	"	PUNCT
taxlaw-11799	475	20	expropriation,”“confiscation	expropriation,”“confiscation	NOUN
taxlaw-11799	475	21	,	,	PUNCT
taxlaw-11799	475	22	”	"	PUNCT
taxlaw-11799	475	23	“	"	PUNCT
taxlaw-11799	475	24	nationalization	nationalization	NOUN
taxlaw-11799	475	25	”	"	PUNCT
taxlaw-11799	475	26	:	:	PUNCT
taxlaw-11799	475	27	what	what	PRON
taxlaw-11799	475	28	one	one	PRON
taxlaw-11799	475	29	can	can	AUX
taxlaw-11799	475	30	do	do	VERB
taxlaw-11799	475	31	about	about	ADP
taxlaw-11799	475	32	them	they	PRON
taxlaw-11799	475	33	,	,	PUNCT
taxlaw-11799	475	34	24	24	NUM
taxlaw-11799	475	35	the	the	DET
taxlaw-11799	475	36	bus	bus	NOUN
taxlaw-11799	475	37	.	.	PUNCT
taxlaw-11799	476	1	law	law	NOUN
taxlaw-11799	476	2	.	.	PUNCT
taxlaw-11799	477	1	867	867	NUM
taxlaw-11799	477	2	,	,	PUNCT
taxlaw-11799	477	3	867	867	NUM
taxlaw-11799	477	4	(	(	PUNCT
taxlaw-11799	477	5	1969	1969	NUM
taxlaw-11799	477	6	)	)	PUNCT
taxlaw-11799	477	7	.	.	PUNCT
taxlaw-11799	478	1	183	183	NUM
taxlaw-11799	479	1	the	the	DET
taxlaw-11799	479	2	energy	energy	NOUN
taxlaw-11799	479	3	charter	charter	NOUN
taxlaw-11799	479	4	treaty	treaty	NOUN
taxlaw-11799	479	5	(	(	PUNCT
taxlaw-11799	479	6	annex	annex	VERB
taxlaw-11799	479	7	1	1	NUM
taxlaw-11799	479	8	to	to	ADP
taxlaw-11799	479	9	the	the	DET
taxlaw-11799	479	10	final	final	ADJ
taxlaw-11799	479	11	act	act	NOUN
taxlaw-11799	479	12	of	of	ADP
taxlaw-11799	479	13	the	the	DET
taxlaw-11799	479	14	european	european	PROPN
taxlaw-11799	479	15	energy	energy	NOUN
taxlaw-11799	479	16	charter	charter	NOUN
taxlaw-11799	479	17	conference	conference	NOUN
taxlaw-11799	479	18	)	)	PUNCT
taxlaw-11799	479	19	,	,	PUNCT
taxlaw-11799	479	20	art	art	NOUN
taxlaw-11799	479	21	.	.	PUNCT
taxlaw-11799	480	1	13(1	13(1	X
taxlaw-11799	480	2	)	)	PUNCT
taxlaw-11799	480	3	,	,	PUNCT
taxlaw-11799	480	4	energy	energy	NOUN
taxlaw-11799	480	5	charter	charter	NOUN
taxlaw-11799	480	6	treaty	treaty	NOUN
taxlaw-11799	480	7	and	and	CCONJ
taxlaw-11799	480	8	related	related	ADJ
taxlaw-11799	480	9	documents	document	NOUN
taxlaw-11799	480	10	2014	2014	NUM
taxlaw-11799	480	11	.	.	PUNCT
taxlaw-11799	481	1	184	184	NUM
taxlaw-11799	481	2	see	see	VERB
taxlaw-11799	481	3	dolzer	dolzer	PROPN
taxlaw-11799	481	4	&	&	CCONJ
taxlaw-11799	481	5	schreuer	schreuer	PROPN
taxlaw-11799	481	6	,	,	PUNCT
taxlaw-11799	481	7	supra	supra	PROPN
taxlaw-11799	481	8	note	note	PROPN
taxlaw-11799	481	9	172	172	NUM
taxlaw-11799	481	10	,	,	PUNCT
taxlaw-11799	481	11	at	at	ADP
taxlaw-11799	481	12	11	11	NUM
taxlaw-11799	481	13	.	.	PUNCT
taxlaw-11799	481	14	185	185	NUM
taxlaw-11799	481	15	see	see	VERB
taxlaw-11799	481	16	julien	julien	PROPN
taxlaw-11799	481	17	chaisse	chaisse	PROPN
taxlaw-11799	481	18	,	,	PUNCT
taxlaw-11799	481	19	investor	investor	NOUN
taxlaw-11799	481	20	-	-	PUNCT
taxlaw-11799	481	21	state	state	NOUN
taxlaw-11799	481	22	arbitration	arbitration	NOUN
taxlaw-11799	481	23	in	in	ADP
taxlaw-11799	481	24	international	international	ADJ
taxlaw-11799	481	25	tax	tax	NOUN
taxlaw-11799	481	26	dispute	dispute	NOUN
taxlaw-11799	481	27	resolution	resolution	NOUN
taxlaw-11799	481	28	:	:	PUNCT
taxlaw-11799	481	29	a	a	DET
taxlaw-11799	481	30	cut	cut	NOUN
taxlaw-11799	481	31	above	above	ADP
taxlaw-11799	481	32	dedicated	dedicated	ADJ
taxlaw-11799	481	33	tax	tax	NOUN
taxlaw-11799	481	34	dispute	dispute	NOUN
taxlaw-11799	481	35	resolution	resolution	NOUN
taxlaw-11799	481	36	?	?	PUNCT
taxlaw-11799	481	37	,	,	PUNCT
taxlaw-11799	481	38	35	35	NUM
taxlaw-11799	481	39	va	va	NOUN
taxlaw-11799	481	40	.	.	PUNCT
taxlaw-11799	481	41	tax	tax	PROPN
taxlaw-11799	481	42	rev	rev	PROPN
taxlaw-11799	481	43	.	.	PROPN
taxlaw-11799	481	44	149	149	NUM
taxlaw-11799	481	45	,	,	PUNCT
taxlaw-11799	481	46	187	187	NUM
taxlaw-11799	481	47	(	(	PUNCT
taxlaw-11799	481	48	2016	2016	NUM
taxlaw-11799	481	49	)	)	PUNCT
taxlaw-11799	481	50	.	.	PUNCT
taxlaw-11799	482	1	186	186	NUM
taxlaw-11799	482	2	see	see	VERB
taxlaw-11799	482	3	link	link	NOUN
taxlaw-11799	482	4	-	-	PUNCT
taxlaw-11799	482	5	trading	trading	NOUN
taxlaw-11799	482	6	stock	stock	PROPN
taxlaw-11799	482	7	co.	co.	PROPN
taxlaw-11799	482	8	v.	v.	CCONJ
taxlaw-11799	482	9	dep’t	dep’t	PROPN
taxlaw-11799	482	10	for	for	ADP
taxlaw-11799	482	11	customs	custom	NOUN
taxlaw-11799	482	12	control	control	NOUN
taxlaw-11799	482	13	of	of	ADP
taxlaw-11799	482	14	the	the	DET
taxlaw-11799	482	15	republic	republic	NOUN
taxlaw-11799	482	16	of	of	ADP
taxlaw-11799	482	17	moldova	moldova	PROPN
taxlaw-11799	482	18	,	,	PUNCT
taxlaw-11799	482	19	final	final	ADJ
taxlaw-11799	482	20	award	award	NOUN
taxlaw-11799	482	21	,	,	PUNCT
taxlaw-11799	482	22	1.4	1.4	NUM
taxlaw-11799	482	23	(	(	PUNCT
taxlaw-11799	482	24	ita	ita	PROPN
taxlaw-11799	482	25	inv	inv	PROPN
taxlaw-11799	482	26	.	.	PUNCT
taxlaw-11799	483	1	treaty	treaty	NOUN
taxlaw-11799	483	2	cases	case	NOUN
taxlaw-11799	483	3	2002	2002	NUM
taxlaw-11799	483	4	)	)	PUNCT
taxlaw-11799	483	5	.	.	PUNCT
taxlaw-11799	484	1	187	187	NUM
taxlaw-11799	485	1	i	i	PRON
taxlaw-11799	485	2	d.	d.	PROPN
taxlaw-11799	485	3	at	at	ADP
taxlaw-11799	485	4	10	10	NUM
taxlaw-11799	485	5	.	.	PUNCT
taxlaw-11799	486	1	188	188	NUM
taxlaw-11799	486	2	i	i	PRON
taxlaw-11799	486	3	d.	d.	PROPN
taxlaw-11799	486	4	at	at	ADP
taxlaw-11799	486	5	4	4	NUM
taxlaw-11799	486	6	.	.	NOUN
taxlaw-11799	486	7	189	189	NUM
taxlaw-11799	486	8	see	see	VERB
taxlaw-11799	486	9	tza	tza	PROPN
taxlaw-11799	486	10	yap	yap	PROPN
taxlaw-11799	486	11	shum	shum	PROPN
taxlaw-11799	486	12	v.	v.	ADP
taxlaw-11799	486	13	republic	republic	PROPN
taxlaw-11799	486	14	of	of	ADP
taxlaw-11799	486	15	peru	peru	PROPN
taxlaw-11799	486	16	icsid	icsid	ADJ
taxlaw-11799	486	17	case	case	NOUN
taxlaw-11799	486	18	no	no	INTJ
taxlaw-11799	486	19	.	.	PUNCT
taxlaw-11799	486	20	arb/07/6	arb/07/6	PROPN
taxlaw-11799	486	21	,	,	PUNCT
taxlaw-11799	486	22	award	award	NOUN
taxlaw-11799	486	23	,	,	PUNCT
taxlaw-11799	486	24	(	(	PUNCT
taxlaw-11799	486	25	july	july	PROPN
taxlaw-11799	486	26	7	7	NUM
taxlaw-11799	486	27	,	,	PUNCT
taxlaw-11799	486	28	2011	2011	NUM
taxlaw-11799	486	29	)	)	PUNCT
taxlaw-11799	486	30	.	.	PUNCT
taxlaw-11799	487	1	190	190	NUM
taxlaw-11799	488	1	i	i	PRON
taxlaw-11799	488	2	d.	d.	PROPN
taxlaw-11799	488	3	at	at	ADP
taxlaw-11799	488	4	181	181	NUM
taxlaw-11799	488	5	.	.	PUNCT
taxlaw-11799	488	6	191	191	NUM
taxlaw-11799	489	1	i	i	PRON
taxlaw-11799	489	2	d.	d.	PROPN
taxlaw-11799	489	3	192	192	NUM
taxlaw-11799	489	4	see	see	VERB
taxlaw-11799	489	5	chaisse	chaisse	NOUN
taxlaw-11799	489	6	,	,	PUNCT
taxlaw-11799	489	7	supra	supra	PROPN
taxlaw-11799	489	8	note	note	NOUN
taxlaw-11799	489	9	185	185	NUM
taxlaw-11799	489	10	.	.	PUNCT
taxlaw-11799	490	1	193	193	NUM
taxlaw-11799	490	2	see	see	NOUN
taxlaw-11799	490	3	chaisse	chaisse	NOUN
taxlaw-11799	490	4	,	,	PUNCT
taxlaw-11799	490	5	supra	supra	PROPN
taxlaw-11799	490	6	note	note	NOUN
taxlaw-11799	490	7	179	179	NUM
taxlaw-11799	490	8	,	,	PUNCT
taxlaw-11799	490	9	at	at	ADP
taxlaw-11799	490	10	9	9	NUM
taxlaw-11799	490	11	,	,	PUNCT
taxlaw-11799	490	12	11	11	NUM
taxlaw-11799	490	13	.	.	SYM
taxlaw-11799	490	14	194	194	NUM
taxlaw-11799	490	15	nations	nations	PROPN
taxlaw-11799	490	16	energy	energy	PROPN
taxlaw-11799	490	17	corp	corp	PROPN
taxlaw-11799	490	18	.	.	PROPN
taxlaw-11799	490	19	v	v	PROPN
taxlaw-11799	490	20	republic	republic	NOUN
taxlaw-11799	490	21	of	of	ADP
taxlaw-11799	490	22	panama	panama	PROPN
taxlaw-11799	490	23	icsid	icsid	ADJ
taxlaw-11799	490	24	case	case	NOUN
taxlaw-11799	490	25	no.arb/06/19	no.arb/06/19	NUM
taxlaw-11799	490	26	,	,	PUNCT
taxlaw-11799	490	27	award	award	NOUN
taxlaw-11799	490	28	,	,	PUNCT
taxlaw-11799	490	29	39	39	NUM
taxlaw-11799	490	30	,	,	PUNCT
taxlaw-11799	490	31	(	(	PUNCT
taxlaw-11799	490	32	nov	nov	PROPN
taxlaw-11799	490	33	.	.	PROPN
taxlaw-11799	490	34	24	24	NUM
taxlaw-11799	490	35	,	,	PUNCT
taxlaw-11799	490	36	2010	2010	NUM
taxlaw-11799	490	37	)	)	PUNCT
taxlaw-11799	490	38	.	.	PUNCT
taxlaw-11799	491	1	195	195	NUM
taxlaw-11799	491	2	i	i	NOUN
taxlaw-11799	491	3	d.	d.	PROPN
taxlaw-11799	491	4	2023	2023	NUM
taxlaw-11799	491	5	]	]	PUNCT
taxlaw-11799	491	6	the	the	DET
taxlaw-11799	491	7	path	path	NOUN
taxlaw-11799	491	8	to	to	ADP
taxlaw-11799	491	9	mediation	mediation	NOUN
taxlaw-11799	491	10	53	53	NUM
taxlaw-11799	491	11	have	have	AUX
taxlaw-11799	491	12	interpreted	interpret	VERB
taxlaw-11799	491	13	the	the	DET
taxlaw-11799	491	14	fet	fet	PROPN
taxlaw-11799	491	15	standard	standard	NOUN
taxlaw-11799	491	16	in	in	ADP
taxlaw-11799	491	17	a	a	DET
taxlaw-11799	491	18	bit.196	bit.196	NOUN
taxlaw-11799	491	19	moreover	moreover	ADV
taxlaw-11799	491	20	,	,	PUNCT
taxlaw-11799	491	21	tax	tax	NOUN
taxlaw-11799	491	22	matters	matter	NOUN
taxlaw-11799	491	23	tend	tend	VERB
taxlaw-11799	491	24	to	to	PART
taxlaw-11799	491	25	be	be	AUX
taxlaw-11799	491	26	limited	limit	VERB
taxlaw-11799	491	27	or	or	CCONJ
taxlaw-11799	491	28	excluded	exclude	VERB
taxlaw-11799	491	29	by	by	ADP
taxlaw-11799	491	30	states	state	NOUN
taxlaw-11799	491	31	when	when	SCONJ
taxlaw-11799	491	32	signing	sign	VERB
taxlaw-11799	491	33	bits.197	bits.197	PROPN
taxlaw-11799	491	34	for	for	ADP
taxlaw-11799	491	35	instance	instance	NOUN
taxlaw-11799	491	36	,	,	PUNCT
taxlaw-11799	491	37	taxation	taxation	NOUN
taxlaw-11799	491	38	was	be	AUX
taxlaw-11799	491	39	excluded	exclude	VERB
taxlaw-11799	491	40	from	from	ADP
taxlaw-11799	491	41	the	the	DET
taxlaw-11799	491	42	scope	scope	NOUN
taxlaw-11799	491	43	of	of	ADP
taxlaw-11799	491	44	the	the	DET
taxlaw-11799	491	45	2015	2015	NUM
taxlaw-11799	491	46	indian	indian	ADJ
taxlaw-11799	491	47	-	-	PUNCT
taxlaw-11799	491	48	european	european	PROPN
taxlaw-11799	491	49	union	union	PROPN
taxlaw-11799	491	50	model	model	PROPN
taxlaw-11799	491	51	bit.198	bit.198	PROPN
taxlaw-11799	491	52	hong	hong	PROPN
taxlaw-11799	491	53	kong	kong	PROPN
taxlaw-11799	492	1	-new	-new	PROPN
taxlaw-11799	492	2	zealand	zealand	PROPN
taxlaw-11799	492	3	bit.199	bit.199	ADP
taxlaw-11799	492	4	this	this	DET
taxlaw-11799	492	5	agreement	agreement	NOUN
taxlaw-11799	492	6	can	can	AUX
taxlaw-11799	492	7	not	not	PART
taxlaw-11799	492	8	be	be	AUX
taxlaw-11799	492	9	applied	apply	VERB
taxlaw-11799	492	10	to	to	ADP
taxlaw-11799	492	11	tax	tax	NOUN
taxlaw-11799	492	12	matters.200	matters.200	NOUN
taxlaw-11799	492	13	instead	instead	ADV
taxlaw-11799	492	14	,	,	PUNCT
taxlaw-11799	492	15	tax	tax	NOUN
taxlaw-11799	492	16	matters	matter	NOUN
taxlaw-11799	492	17	should	should	AUX
taxlaw-11799	492	18	be	be	AUX
taxlaw-11799	492	19	considered	consider	VERB
taxlaw-11799	492	20	based	base	VERB
taxlaw-11799	492	21	on	on	ADP
taxlaw-11799	492	22	both	both	DET
taxlaw-11799	492	23	parties	party	NOUN
taxlaw-11799	492	24	’	'	PUNCT
taxlaw-11799	492	25	domestic	domestic	ADJ
taxlaw-11799	492	26	laws	law	NOUN
taxlaw-11799	492	27	and	and	CCONJ
taxlaw-11799	492	28	taxation	taxation	NOUN
taxlaw-11799	492	29	agreements	agreement	NOUN
taxlaw-11799	492	30	between	between	ADP
taxlaw-11799	492	31	them	they	PRON
taxlaw-11799	492	32	.	.	PUNCT
taxlaw-11799	493	1	due	due	ADP
taxlaw-11799	493	2	to	to	ADP
taxlaw-11799	493	3	the	the	DET
taxlaw-11799	493	4	limitations	limitation	NOUN
taxlaw-11799	493	5	mentioned	mention	VERB
taxlaw-11799	493	6	above	above	ADV
taxlaw-11799	493	7	,	,	PUNCT
taxlaw-11799	493	8	the	the	DET
taxlaw-11799	493	9	dispute	dispute	NOUN
taxlaw-11799	493	10	resolution	resolution	NOUN
taxlaw-11799	493	11	regimes	regime	NOUN
taxlaw-11799	493	12	under	under	ADP
taxlaw-11799	493	13	double	double	ADJ
taxlaw-11799	493	14	tax	tax	NOUN
taxlaw-11799	493	15	treaties	treaty	NOUN
taxlaw-11799	493	16	may	may	AUX
taxlaw-11799	493	17	be	be	AUX
taxlaw-11799	493	18	more	more	ADV
taxlaw-11799	493	19	suitable	suitable	ADJ
taxlaw-11799	493	20	in	in	ADP
taxlaw-11799	493	21	resolving	resolve	VERB
taxlaw-11799	493	22	tax	tax	NOUN
taxlaw-11799	493	23	-	-	PUNCT
taxlaw-11799	493	24	related	relate	VERB
taxlaw-11799	493	25	disputes	dispute	NOUN
taxlaw-11799	493	26	.	.	PUNCT
taxlaw-11799	494	1	when	when	SCONJ
taxlaw-11799	494	2	using	use	VERB
taxlaw-11799	494	3	the	the	DET
taxlaw-11799	494	4	double	double	ADJ
taxlaw-11799	494	5	tax	tax	NOUN
taxlaw-11799	494	6	treaties	treaty	NOUN
taxlaw-11799	494	7	to	to	PART
taxlaw-11799	494	8	deal	deal	VERB
taxlaw-11799	494	9	with	with	ADP
taxlaw-11799	494	10	disputes	dispute	NOUN
taxlaw-11799	494	11	,	,	PUNCT
taxlaw-11799	494	12	the	the	DET
taxlaw-11799	494	13	first	first	ADJ
taxlaw-11799	494	14	step	step	NOUN
taxlaw-11799	494	15	is	be	AUX
taxlaw-11799	494	16	to	to	PART
taxlaw-11799	494	17	submit	submit	VERB
taxlaw-11799	494	18	the	the	DET
taxlaw-11799	494	19	dispute	dispute	NOUN
taxlaw-11799	494	20	to	to	ADP
taxlaw-11799	494	21	the	the	DET
taxlaw-11799	494	22	related	relate	VERB
taxlaw-11799	494	23	competent	competent	ADJ
taxlaw-11799	494	24	authority	authority	NOUN
taxlaw-11799	494	25	.	.	PUNCT
taxlaw-11799	495	1	the	the	DET
taxlaw-11799	495	2	related	relate	VERB
taxlaw-11799	495	3	competent	competent	ADJ
taxlaw-11799	495	4	authority	authority	NOUN
taxlaw-11799	495	5	will	will	AUX
taxlaw-11799	495	6	try	try	VERB
taxlaw-11799	495	7	to	to	PART
taxlaw-11799	495	8	resolve	resolve	VERB
taxlaw-11799	495	9	it	it	PRON
taxlaw-11799	495	10	unilaterally.201	unilaterally.201	VERB
taxlaw-11799	495	11	if	if	SCONJ
taxlaw-11799	495	12	the	the	DET
taxlaw-11799	495	13	competent	competent	ADJ
taxlaw-11799	495	14	authority	authority	NOUN
taxlaw-11799	495	15	fails	fail	VERB
taxlaw-11799	495	16	to	to	PART
taxlaw-11799	495	17	resolve	resolve	VERB
taxlaw-11799	495	18	the	the	DET
taxlaw-11799	495	19	dispute	dispute	NOUN
taxlaw-11799	495	20	unilaterally	unilaterally	ADV
taxlaw-11799	495	21	,	,	PUNCT
taxlaw-11799	495	22	then	then	ADV
taxlaw-11799	495	23	the	the	DET
taxlaw-11799	495	24	map	map	NOUN
taxlaw-11799	495	25	will	will	AUX
taxlaw-11799	495	26	proceed	proceed	VERB
taxlaw-11799	495	27	.	.	PUNCT
taxlaw-11799	496	1	iii	iii	X
taxlaw-11799	496	2	.	.	PUNCT
taxlaw-11799	496	3	mediation	mediation	NOUN
taxlaw-11799	496	4	for	for	ADP
taxlaw-11799	496	5	transnational	transnational	ADJ
taxlaw-11799	496	6	tax	tax	NOUN
taxlaw-11799	496	7	disputes	dispute	NOUN
taxlaw-11799	496	8	the	the	DET
taxlaw-11799	496	9	resolution	resolution	NOUN
taxlaw-11799	496	10	of	of	ADP
taxlaw-11799	496	11	transnational	transnational	ADJ
taxlaw-11799	496	12	tax	tax	NOUN
taxlaw-11799	496	13	disputes	dispute	NOUN
taxlaw-11799	496	14	is	be	AUX
taxlaw-11799	496	15	an	an	DET
taxlaw-11799	496	16	intricate	intricate	ADJ
taxlaw-11799	496	17	and	and	CCONJ
taxlaw-11799	496	18	formidable	formidable	ADJ
taxlaw-11799	496	19	task	task	NOUN
taxlaw-11799	496	20	,	,	PUNCT
taxlaw-11799	496	21	necessitating	necessitate	VERB
taxlaw-11799	496	22	sophisticated	sophisticated	ADJ
taxlaw-11799	496	23	mechanisms	mechanism	NOUN
taxlaw-11799	496	24	that	that	PRON
taxlaw-11799	496	25	can	can	AUX
taxlaw-11799	496	26	adeptly	adeptly	ADV
taxlaw-11799	496	27	navigate	navigate	VERB
taxlaw-11799	496	28	the	the	DET
taxlaw-11799	496	29	complex	complex	ADJ
taxlaw-11799	496	30	web	web	NOUN
taxlaw-11799	496	31	of	of	ADP
taxlaw-11799	496	32	domestic	domestic	ADJ
taxlaw-11799	496	33	and	and	CCONJ
taxlaw-11799	496	34	international	international	ADJ
taxlaw-11799	496	35	legal	legal	ADJ
taxlaw-11799	496	36	regimes	regime	NOUN
taxlaw-11799	496	37	.	.	PUNCT
taxlaw-11799	497	1	the	the	DET
taxlaw-11799	497	2	map	map	NOUN
taxlaw-11799	497	3	is	be	AUX
taxlaw-11799	497	4	a	a	DET
taxlaw-11799	497	5	widely	widely	ADV
taxlaw-11799	497	6	utilized	utilize	VERB
taxlaw-11799	497	7	approach	approach	NOUN
taxlaw-11799	497	8	to	to	ADP
taxlaw-11799	497	9	resolving	resolve	VERB
taxlaw-11799	497	10	tax	tax	NOUN
taxlaw-11799	497	11	-	-	PUNCT
taxlaw-11799	497	12	related	relate	VERB
taxlaw-11799	497	13	conflicts	conflict	NOUN
taxlaw-11799	497	14	,	,	PUNCT
taxlaw-11799	497	15	yet	yet	CCONJ
taxlaw-11799	497	16	it	it	PRON
taxlaw-11799	497	17	has	have	AUX
taxlaw-11799	497	18	been	be	AUX
taxlaw-11799	497	19	subjected	subject	VERB
taxlaw-11799	497	20	to	to	ADP
taxlaw-11799	497	21	substantial	substantial	ADJ
taxlaw-11799	497	22	criticism	criticism	NOUN
taxlaw-11799	497	23	due	due	ADP
taxlaw-11799	497	24	to	to	ADP
taxlaw-11799	497	25	its	its	PRON
taxlaw-11799	497	26	perceived	perceive	VERB
taxlaw-11799	497	27	inefficiency	inefficiency	NOUN
taxlaw-11799	497	28	.	.	PUNCT
taxlaw-11799	498	1	to	to	PART
taxlaw-11799	498	2	enhance	enhance	VERB
taxlaw-11799	498	3	the	the	DET
taxlaw-11799	498	4	efficacy	efficacy	NOUN
taxlaw-11799	498	5	of	of	ADP
taxlaw-11799	498	6	the	the	DET
taxlaw-11799	498	7	map	map	NOUN
taxlaw-11799	498	8	system	system	NOUN
taxlaw-11799	498	9	,	,	PUNCT
taxlaw-11799	498	10	mediation	mediation	NOUN
taxlaw-11799	498	11	can	can	AUX
taxlaw-11799	498	12	be	be	AUX
taxlaw-11799	498	13	employed	employ	VERB
taxlaw-11799	498	14	in	in	ADP
taxlaw-11799	498	15	conjunction	conjunction	NOUN
taxlaw-11799	498	16	with	with	ADP
taxlaw-11799	498	17	it	it	PRON
taxlaw-11799	498	18	,	,	PUNCT
taxlaw-11799	498	19	taking	take	VERB
taxlaw-11799	498	20	into	into	ADP
taxlaw-11799	498	21	account	account	NOUN
taxlaw-11799	498	22	the	the	DET
taxlaw-11799	498	23	myriad	myriad	ADJ
taxlaw-11799	498	24	benefits	benefit	NOUN
taxlaw-11799	498	25	of	of	ADP
taxlaw-11799	498	26	the	the	DET
taxlaw-11799	498	27	mediation	mediation	NOUN
taxlaw-11799	498	28	process	process	NOUN
taxlaw-11799	498	29	.	.	PUNCT
taxlaw-11799	499	1	mediation	mediation	NOUN
taxlaw-11799	499	2	is	be	AUX
taxlaw-11799	499	3	not	not	PART
taxlaw-11799	499	4	intended	intend	VERB
taxlaw-11799	499	5	to	to	PART
taxlaw-11799	499	6	supplant	supplant	VERB
taxlaw-11799	499	7	the	the	DET
taxlaw-11799	499	8	map	map	NOUN
taxlaw-11799	499	9	mechanism	mechanism	NOUN
taxlaw-11799	499	10	,	,	PUNCT
taxlaw-11799	499	11	but	but	CCONJ
taxlaw-11799	499	12	rather	rather	ADV
taxlaw-11799	499	13	to	to	PART
taxlaw-11799	499	14	augment	augment	VERB
taxlaw-11799	499	15	it	it	PRON
taxlaw-11799	499	16	,	,	PUNCT
taxlaw-11799	499	17	presenting	present	VERB
taxlaw-11799	499	18	an	an	DET
taxlaw-11799	499	19	innovative	innovative	ADJ
taxlaw-11799	499	20	and	and	CCONJ
taxlaw-11799	499	21	complementary	complementary	ADJ
taxlaw-11799	499	22	approach	approach	NOUN
taxlaw-11799	499	23	to	to	ADP
taxlaw-11799	499	24	resolving	resolve	VERB
taxlaw-11799	499	25	complex	complex	ADJ
taxlaw-11799	499	26	tax	tax	NOUN
taxlaw-11799	499	27	disputes	dispute	NOUN
taxlaw-11799	499	28	in	in	ADP
taxlaw-11799	499	29	a	a	DET
taxlaw-11799	499	30	mutually	mutually	ADV
taxlaw-11799	499	31	agreeable	agreeable	ADJ
taxlaw-11799	499	32	manner	manner	NOUN
taxlaw-11799	499	33	.	.	PUNCT
taxlaw-11799	500	1	a.	a.	NOUN
taxlaw-11799	500	2	shortcomings	shortcoming	NOUN
taxlaw-11799	500	3	of	of	ADP
taxlaw-11799	500	4	map	map	NOUN
taxlaw-11799	500	5	although	although	SCONJ
taxlaw-11799	500	6	map	map	NOUN
taxlaw-11799	500	7	is	be	AUX
taxlaw-11799	500	8	popular	popular	ADJ
taxlaw-11799	500	9	,	,	PUNCT
taxlaw-11799	500	10	it	it	PRON
taxlaw-11799	500	11	is	be	AUX
taxlaw-11799	500	12	an	an	DET
taxlaw-11799	500	13	inefficient	inefficient	ADJ
taxlaw-11799	500	14	tax	tax	NOUN
taxlaw-11799	500	15	-	-	PUNCT
taxlaw-11799	500	16	related	relate	VERB
taxlaw-11799	500	17	dispute	dispute	NOUN
taxlaw-11799	500	18	resolution	resolution	NOUN
taxlaw-11799	500	19	regime	regime	NOUN
taxlaw-11799	500	20	.	.	PUNCT
taxlaw-11799	501	1	according	accord	VERB
taxlaw-11799	501	2	to	to	ADP
taxlaw-11799	501	3	some	some	DET
taxlaw-11799	501	4	experts	expert	NOUN
taxlaw-11799	501	5	,	,	PUNCT
taxlaw-11799	501	6	map	map	NOUN
taxlaw-11799	501	7	is	be	AUX
taxlaw-11799	501	8	not	not	PART
taxlaw-11799	501	9	an	an	DET
taxlaw-11799	501	10	effective	effective	ADJ
taxlaw-11799	501	11	dispute	dispute	NOUN
taxlaw-11799	501	12	resolution	resolution	NOUN
taxlaw-11799	501	13	regime	regime	NOUN
taxlaw-11799	501	14	because	because	SCONJ
taxlaw-11799	501	15	it	it	PRON
taxlaw-11799	501	16	can	can	AUX
taxlaw-11799	501	17	be	be	AUX
taxlaw-11799	501	18	blocked	block	VERB
taxlaw-11799	501	19	by	by	ADP
taxlaw-11799	501	20	either	either	PRON
taxlaw-11799	501	21	disputing	dispute	VERB
taxlaw-11799	501	22	party	party	NOUN
taxlaw-11799	501	23	unilaterally.202	unilaterally.202	PROPN
taxlaw-11799	501	24	as	as	ADP
taxlaw-11799	501	25	per	per	ADP
taxlaw-11799	501	26	the	the	DET
taxlaw-11799	501	27	oecd	oecd	PROPN
taxlaw-11799	501	28	committee	committee	PROPN
taxlaw-11799	501	29	on	on	ADP
taxlaw-11799	501	30	fiscal	fiscal	ADJ
taxlaw-11799	501	31	affairs	affair	NOUN
taxlaw-11799	501	32	(	(	PUNCT
taxlaw-11799	501	33	cfa	cfa	PROPN
taxlaw-11799	501	34	)	)	PUNCT
taxlaw-11799	501	35	,	,	PUNCT
taxlaw-11799	501	36	states	state	NOUN
taxlaw-11799	501	37	regard	regard	NOUN
taxlaw-11799	501	38	map	map	NOUN
taxlaw-11799	501	39	as	as	ADP
taxlaw-11799	501	40	the	the	DET
taxlaw-11799	501	41	last	last	ADJ
taxlaw-11799	501	42	choice	choice	NOUN
taxlaw-11799	501	43	.	.	PUNCT
taxlaw-11799	502	1	203	203	NUM
taxlaw-11799	502	2	based	base	VERB
taxlaw-11799	502	3	on	on	ADP
taxlaw-11799	502	4	the	the	DET
taxlaw-11799	502	5	2001	2001	NUM
taxlaw-11799	502	6	global	global	ADJ
taxlaw-11799	502	7	transfer	transfer	NOUN
taxlaw-11799	502	8	pricing	pricing	NOUN
taxlaw-11799	502	9	survey	survey	NOUN
taxlaw-11799	502	10	,	,	PUNCT
taxlaw-11799	502	11	multinational	multinational	ADJ
taxlaw-11799	502	12	196	196	NUM
taxlaw-11799	502	13	see	see	NOUN
taxlaw-11799	502	14	chaisse	chaisse	NOUN
taxlaw-11799	502	15	,	,	PUNCT
taxlaw-11799	502	16	supra	supra	PROPN
taxlaw-11799	502	17	note	note	NOUN
taxlaw-11799	502	18	185	185	NUM
taxlaw-11799	502	19	.	.	PUNCT
taxlaw-11799	502	20	197	197	NUM
taxlaw-11799	502	21	model	model	NOUN
taxlaw-11799	502	22	text	text	NOUN
taxlaw-11799	502	23	for	for	ADP
taxlaw-11799	502	24	the	the	DET
taxlaw-11799	502	25	indian	indian	ADJ
taxlaw-11799	502	26	bilateral	bilateral	ADJ
taxlaw-11799	502	27	investment	investment	NOUN
taxlaw-11799	502	28	treaty	treaty	NOUN
taxlaw-11799	502	29	2015	2015	NUM
taxlaw-11799	502	30	,	,	PUNCT
taxlaw-11799	502	31	art	art	NOUN
taxlaw-11799	502	32	.	.	PUNCT
taxlaw-11799	503	1	2.6	2.6	NUM
taxlaw-11799	503	2	(	(	PUNCT
taxlaw-11799	503	3	iv	iv	NUM
taxlaw-11799	503	4	)	)	PUNCT
taxlaw-11799	503	5	.	.	PUNCT
taxlaw-11799	504	1	198	198	NUM
taxlaw-11799	505	1	i	i	PRON
taxlaw-11799	505	2	d.	d.	PROPN
taxlaw-11799	505	3	199	199	NUM
taxlaw-11799	505	4	agreement	agreement	NOUN
taxlaw-11799	505	5	for	for	ADP
taxlaw-11799	505	6	the	the	DET
taxlaw-11799	505	7	promotion	promotion	NOUN
taxlaw-11799	505	8	and	and	CCONJ
taxlaw-11799	505	9	protection	protection	NOUN
taxlaw-11799	505	10	of	of	ADP
taxlaw-11799	505	11	investments	investment	NOUN
taxlaw-11799	505	12	hong	hong	PROPN
taxlaw-11799	505	13	kong	kong	PROPN
taxlaw-11799	505	14	-	-	PUNCT
taxlaw-11799	505	15	n.z	n.z	PROPN
taxlaw-11799	505	16	.	.	PROPN
taxlaw-11799	505	17	,	,	PUNCT
taxlaw-11799	505	18	art	art	NOUN
taxlaw-11799	505	19	.	.	PUNCT
taxlaw-11799	506	1	8(2	8(2	NUM
taxlaw-11799	506	2	)	)	PUNCT
taxlaw-11799	506	3	(	(	PUNCT
taxlaw-11799	506	4	1995	1995	NUM
taxlaw-11799	506	5	)	)	PUNCT
taxlaw-11799	506	6	.	.	PUNCT
taxlaw-11799	507	1	200	200	NUM
taxlaw-11799	507	2	i	i	PROPN
taxlaw-11799	507	3	d.	d.	PROPN
taxlaw-11799	507	4	201	201	NUM
taxlaw-11799	507	5	see	see	VERB
taxlaw-11799	507	6	oecd	oecd	PROPN
taxlaw-11799	507	7	,	,	PUNCT
taxlaw-11799	507	8	model	model	NOUN
taxlaw-11799	507	9	tax	tax	NOUN
taxlaw-11799	507	10	convention	convention	NOUN
taxlaw-11799	507	11	on	on	ADP
taxlaw-11799	507	12	income	income	NOUN
taxlaw-11799	507	13	and	and	CCONJ
taxlaw-11799	507	14	on	on	ADP
taxlaw-11799	507	15	capital	capital	NOUN
taxlaw-11799	507	16	:	:	PUNCT
taxlaw-11799	507	17	condensed	condense	VERB
taxlaw-11799	507	18	version	version	NOUN
taxlaw-11799	507	19	2017	2017	NUM
taxlaw-11799	507	20	(	(	PUNCT
taxlaw-11799	507	21	oecd	oecd	PROPN
taxlaw-11799	507	22	publishing	publishing	NOUN
taxlaw-11799	507	23	,	,	PUNCT
taxlaw-11799	507	24	2017	2017	NUM
taxlaw-11799	507	25	)	)	PUNCT
taxlaw-11799	507	26	,	,	PUNCT
taxlaw-11799	507	27	https://doi.org/10.1787/mtc_cond-2017-en	https://doi.org/10.1787/mtc_cond-2017-en	VERB
taxlaw-11799	507	28	,	,	PUNCT
taxlaw-11799	507	29	[	[	X
taxlaw-11799	507	30	https://perma.cc/l73s-zls3	https://perma.cc/l73s-zls3	PROPN
taxlaw-11799	507	31	]	]	PUNCT
taxlaw-11799	507	32	.	.	PUNCT
taxlaw-11799	508	1	202	202	NUM
taxlaw-11799	508	2	reuven	reuven	VERB
taxlaw-11799	508	3	s.	s.	PROPN
taxlaw-11799	508	4	avi	avi	PROPN
taxlaw-11799	508	5	-	-	PUNCT
taxlaw-11799	508	6	yonah	yonah	PROPN
taxlaw-11799	508	7	&	&	CCONJ
taxlaw-11799	508	8	haiyan	haiyan	PROPN
taxlaw-11799	508	9	xu	xu	PROPN
taxlaw-11799	508	10	,	,	PUNCT
taxlaw-11799	508	11	evaluating	evaluate	VERB
taxlaw-11799	508	12	beps	bep	NOUN
taxlaw-11799	508	13	:	:	PUNCT
taxlaw-11799	508	14	a	a	DET
taxlaw-11799	508	15	reconsideration	reconsideration	NOUN
taxlaw-11799	508	16	of	of	ADP
taxlaw-11799	508	17	the	the	DET
taxlaw-11799	508	18	benefits	benefit	NOUN
taxlaw-11799	508	19	principle	principle	NOUN
taxlaw-11799	508	20	and	and	CCONJ
taxlaw-11799	508	21	proposal	proposal	NOUN
taxlaw-11799	508	22	for	for	ADP
taxlaw-11799	508	23	un	un	PROPN
taxlaw-11799	508	24	oversight	oversight	NOUN
taxlaw-11799	508	25	,	,	PUNCT
taxlaw-11799	508	26	6	6	NUM
taxlaw-11799	508	27	harv	harv	NOUN
taxlaw-11799	508	28	.	.	PUNCT
taxlaw-11799	509	1	bus	bus	NOUN
taxlaw-11799	509	2	.	.	PUNCT
taxlaw-11799	510	1	l.	l.	PROPN
taxlaw-11799	510	2	rev	rev	PROPN
taxlaw-11799	510	3	.	.	PROPN
taxlaw-11799	510	4	185	185	NUM
taxlaw-11799	510	5	,	,	PUNCT
taxlaw-11799	510	6	233	233	NUM
taxlaw-11799	510	7	(	(	PUNCT
taxlaw-11799	510	8	2016	2016	NUM
taxlaw-11799	510	9	)	)	PUNCT
taxlaw-11799	510	10	.	.	PUNCT
taxlaw-11799	511	1	203	203	NUM
taxlaw-11799	511	2	oecd	oecd	NOUN
taxlaw-11799	511	3	,	,	PUNCT
taxlaw-11799	511	4	transfer	transfer	NOUN
taxlaw-11799	511	5	pricing	pricing	NOUN
taxlaw-11799	511	6	and	and	CCONJ
taxlaw-11799	511	7	multinational	multinational	ADJ
taxlaw-11799	511	8	enterprises	enterprise	NOUN
taxlaw-11799	511	9	:	:	PUNCT
taxlaw-11799	511	10	three	three	NUM
taxlaw-11799	511	11	taxation	taxation	NOUN
taxlaw-11799	511	12	issues	issue	NOUN
taxlaw-11799	511	13	18	18	NUM
taxlaw-11799	511	14	(	(	PUNCT
taxlaw-11799	511	15	1984	1984	NUM
taxlaw-11799	511	16	)	)	PUNCT
taxlaw-11799	511	17	.	.	PUNCT
taxlaw-11799	512	1	54	54	NUM
taxlaw-11799	512	2	columbia	columbia	PROPN
taxlaw-11799	512	3	journal	journal	PROPN
taxlaw-11799	512	4	of	of	ADP
taxlaw-11799	512	5	tax	tax	NOUN
taxlaw-11799	512	6	law	law	NOUN
taxlaw-11799	512	7	[	[	X
taxlaw-11799	512	8	vol	vol	NOUN
taxlaw-11799	512	9	14:1	14:1	NUM
taxlaw-11799	512	10	corporations	corporation	NOUN
taxlaw-11799	512	11	do	do	AUX
taxlaw-11799	512	12	not	not	PART
taxlaw-11799	512	13	have	have	VERB
taxlaw-11799	512	14	trust	trust	NOUN
taxlaw-11799	512	15	in	in	ADP
taxlaw-11799	512	16	map.204	map.204	NOUN
taxlaw-11799	512	17	some	some	DET
taxlaw-11799	512	18	reasons	reason	NOUN
taxlaw-11799	512	19	include	include	VERB
taxlaw-11799	512	20	that	that	SCONJ
taxlaw-11799	512	21	the	the	DET
taxlaw-11799	512	22	map	map	NOUN
taxlaw-11799	512	23	process	process	NOUN
taxlaw-11799	512	24	is	be	AUX
taxlaw-11799	512	25	too	too	ADV
taxlaw-11799	512	26	expensive	expensive	ADJ
taxlaw-11799	512	27	and	and	CCONJ
taxlaw-11799	512	28	time	time	NOUN
taxlaw-11799	512	29	-	-	PUNCT
taxlaw-11799	512	30	consuming.205	consuming.205	NOUN
taxlaw-11799	512	31	map	map	NOUN
taxlaw-11799	512	32	cases	case	NOUN
taxlaw-11799	512	33	may	may	AUX
taxlaw-11799	512	34	not	not	PART
taxlaw-11799	512	35	be	be	AUX
taxlaw-11799	512	36	resolved	resolve	VERB
taxlaw-11799	512	37	even	even	ADV
taxlaw-11799	512	38	after	after	ADP
taxlaw-11799	512	39	more	more	ADJ
taxlaw-11799	512	40	than	than	ADP
taxlaw-11799	512	41	ten	ten	NUM
taxlaw-11799	512	42	years	year	NOUN
taxlaw-11799	512	43	.	.	PUNCT
taxlaw-11799	513	1	206	206	NUM
taxlaw-11799	514	1	moreover	moreover	ADV
taxlaw-11799	514	2	,	,	PUNCT
taxlaw-11799	514	3	article	article	NOUN
taxlaw-11799	514	4	25(2	25(2	NUM
taxlaw-11799	514	5	)	)	PUNCT
taxlaw-11799	514	6	of	of	ADP
taxlaw-11799	514	7	the	the	DET
taxlaw-11799	514	8	model	model	NOUN
taxlaw-11799	514	9	tax	tax	NOUN
taxlaw-11799	514	10	convention	convention	NOUN
taxlaw-11799	514	11	only	only	ADV
taxlaw-11799	514	12	requires	require	VERB
taxlaw-11799	514	13	the	the	DET
taxlaw-11799	514	14	competent	competent	ADJ
taxlaw-11799	514	15	authorities	authority	NOUN
taxlaw-11799	514	16	to	to	PART
taxlaw-11799	514	17	try	try	VERB
taxlaw-11799	514	18	to	to	PART
taxlaw-11799	514	19	resolve	resolve	VERB
taxlaw-11799	514	20	the	the	DET
taxlaw-11799	514	21	related	relate	VERB
taxlaw-11799	514	22	disputes	dispute	NOUN
taxlaw-11799	514	23	during	during	ADP
taxlaw-11799	514	24	map	map	NOUN
taxlaw-11799	514	25	process.207	process.207	NOUN
taxlaw-11799	514	26	further	far	ADV
taxlaw-11799	514	27	,	,	PUNCT
taxlaw-11799	514	28	taxpayers	taxpayer	NOUN
taxlaw-11799	514	29	criticize	criticize	VERB
taxlaw-11799	514	30	the	the	DET
taxlaw-11799	514	31	map	map	NOUN
taxlaw-11799	514	32	because	because	SCONJ
taxlaw-11799	514	33	there	there	PRON
taxlaw-11799	514	34	is	be	VERB
taxlaw-11799	514	35	little	little	ADJ
taxlaw-11799	514	36	space	space	NOUN
taxlaw-11799	514	37	for	for	SCONJ
taxlaw-11799	514	38	them	they	PRON
taxlaw-11799	514	39	to	to	PART
taxlaw-11799	514	40	participate	participate	VERB
taxlaw-11799	514	41	.	.	PUNCT
taxlaw-11799	515	1	208	208	NUM
taxlaw-11799	515	2	in	in	ADP
taxlaw-11799	515	3	other	other	ADJ
taxlaw-11799	515	4	words	word	NOUN
taxlaw-11799	515	5	,	,	PUNCT
taxlaw-11799	515	6	the	the	DET
taxlaw-11799	515	7	competent	competent	ADJ
taxlaw-11799	515	8	authorities	authority	NOUN
taxlaw-11799	515	9	control	control	VERB
taxlaw-11799	515	10	the	the	DET
taxlaw-11799	515	11	whole	whole	ADJ
taxlaw-11799	515	12	process	process	NOUN
taxlaw-11799	515	13	,	,	PUNCT
taxlaw-11799	515	14	and	and	CCONJ
taxlaw-11799	515	15	there	there	PRON
taxlaw-11799	515	16	is	be	VERB
taxlaw-11799	515	17	a	a	DET
taxlaw-11799	515	18	lack	lack	NOUN
taxlaw-11799	515	19	of	of	ADP
taxlaw-11799	515	20	transparency	transparency	NOUN
taxlaw-11799	515	21	.	.	PUNCT
taxlaw-11799	516	1	b.	b.	PROPN
taxlaw-11799	516	2	mediation	mediation	NOUN
taxlaw-11799	516	3	can	can	AUX
taxlaw-11799	516	4	make	make	VERB
taxlaw-11799	516	5	up	up	ADP
taxlaw-11799	516	6	for	for	ADP
taxlaw-11799	516	7	it	it	PRON
taxlaw-11799	516	8	mediation	mediation	NOUN
taxlaw-11799	516	9	is	be	AUX
taxlaw-11799	516	10	a	a	DET
taxlaw-11799	516	11	consensual	consensual	ADJ
taxlaw-11799	516	12	and	and	CCONJ
taxlaw-11799	516	13	collaborative	collaborative	ADJ
taxlaw-11799	516	14	process	process	NOUN
taxlaw-11799	516	15	in	in	ADP
taxlaw-11799	516	16	the	the	DET
taxlaw-11799	516	17	transnational	transnational	ADJ
taxlaw-11799	516	18	dispute	dispute	NOUN
taxlaw-11799	516	19	resolution	resolution	NOUN
taxlaw-11799	516	20	area	area	NOUN
taxlaw-11799	516	21	.	.	PUNCT
taxlaw-11799	517	1	based	base	VERB
taxlaw-11799	517	2	on	on	ADP
taxlaw-11799	517	3	the	the	DET
taxlaw-11799	517	4	definition	definition	NOUN
taxlaw-11799	517	5	provided	provide	VERB
taxlaw-11799	517	6	by	by	ADP
taxlaw-11799	517	7	the	the	DET
taxlaw-11799	517	8	united	united	PROPN
taxlaw-11799	517	9	nations	nations	PROPN
taxlaw-11799	517	10	,	,	PUNCT
taxlaw-11799	517	11	in	in	ADP
taxlaw-11799	517	12	mediation	mediation	NOUN
taxlaw-11799	517	13	,	,	PUNCT
taxlaw-11799	517	14	a	a	DET
taxlaw-11799	517	15	third	third	ADJ
taxlaw-11799	517	16	party	party	NOUN
taxlaw-11799	517	17	is	be	AUX
taxlaw-11799	517	18	needed	need	VERB
taxlaw-11799	517	19	to	to	PART
taxlaw-11799	517	20	reconcile	reconcile	VERB
taxlaw-11799	517	21	the	the	DET
taxlaw-11799	517	22	claims	claim	NOUN
taxlaw-11799	517	23	proposed	propose	VERB
taxlaw-11799	517	24	by	by	ADP
taxlaw-11799	517	25	both	both	DET
taxlaw-11799	517	26	disputing	dispute	VERB
taxlaw-11799	517	27	parties	party	NOUN
taxlaw-11799	517	28	and	and	CCONJ
taxlaw-11799	517	29	its	its	PRON
taxlaw-11799	517	30	role	role	NOUN
taxlaw-11799	517	31	is	be	AUX
taxlaw-11799	517	32	to	to	PART
taxlaw-11799	517	33	help	help	VERB
taxlaw-11799	517	34	both	both	DET
taxlaw-11799	517	35	disputing	dispute	VERB
taxlaw-11799	517	36	parties	party	NOUN
taxlaw-11799	517	37	reach	reach	VERB
taxlaw-11799	517	38	a	a	DET
taxlaw-11799	517	39	compromise	compromise	NOUN
taxlaw-11799	517	40	agreement	agreement	NOUN
taxlaw-11799	517	41	in	in	ADP
taxlaw-11799	517	42	the	the	DET
taxlaw-11799	517	43	end.209	end.209	NOUN
taxlaw-11799	517	44	mediation	mediation	NOUN
taxlaw-11799	517	45	has	have	VERB
taxlaw-11799	517	46	the	the	DET
taxlaw-11799	517	47	potential	potential	NOUN
taxlaw-11799	517	48	to	to	PART
taxlaw-11799	517	49	resolve	resolve	VERB
taxlaw-11799	517	50	cross	cross	ADJ
taxlaw-11799	517	51	-	-	ADJ
taxlaw-11799	517	52	border	border	ADJ
taxlaw-11799	517	53	tax	tax	NOUN
taxlaw-11799	517	54	disputes	dispute	NOUN
taxlaw-11799	517	55	.	.	PUNCT
taxlaw-11799	518	1	according	accord	VERB
taxlaw-11799	518	2	to	to	ADP
taxlaw-11799	518	3	the	the	DET
taxlaw-11799	518	4	oecd	oecd	PROPN
taxlaw-11799	518	5	manual	manual	NOUN
taxlaw-11799	518	6	on	on	ADP
taxlaw-11799	518	7	effective	effective	ADJ
taxlaw-11799	518	8	map	map	NOUN
taxlaw-11799	518	9	(	(	PUNCT
taxlaw-11799	518	10	the	the	DET
taxlaw-11799	518	11	“	"	PUNCT
taxlaw-11799	518	12	memap	memap	NOUN
taxlaw-11799	518	13	manual”)210	manual”)210	NOUN
taxlaw-11799	518	14	,	,	PUNCT
taxlaw-11799	518	15	mediation	mediation	NOUN
taxlaw-11799	518	16	provides	provide	VERB
taxlaw-11799	518	17	competent	competent	ADJ
taxlaw-11799	518	18	authorities	authority	NOUN
taxlaw-11799	518	19	a	a	DET
taxlaw-11799	518	20	chance	chance	NOUN
taxlaw-11799	518	21	to	to	PART
taxlaw-11799	518	22	view	view	VERB
taxlaw-11799	518	23	a	a	DET
taxlaw-11799	518	24	case	case	NOUN
taxlaw-11799	518	25	from	from	ADP
taxlaw-11799	518	26	a	a	DET
taxlaw-11799	518	27	different	different	ADJ
taxlaw-11799	518	28	angle.211	angle.211	NOUN
taxlaw-11799	518	29	in	in	ADP
taxlaw-11799	518	30	the	the	DET
taxlaw-11799	518	31	2008	2008	NUM
taxlaw-11799	518	32	update	update	NOUN
taxlaw-11799	518	33	to	to	ADP
taxlaw-11799	518	34	oecd	oecd	PROPN
taxlaw-11799	518	35	model	model	PROPN
taxlaw-11799	518	36	tax	tax	PROPN
taxlaw-11799	518	37	convention	convention	PROPN
taxlaw-11799	518	38	,	,	PUNCT
taxlaw-11799	518	39	mediation	mediation	NOUN
taxlaw-11799	518	40	was	be	AUX
taxlaw-11799	518	41	referenced	reference	VERB
taxlaw-11799	518	42	as	as	SCONJ
taxlaw-11799	518	43	a	a	DET
taxlaw-11799	518	44	possibility.212	possibility.212	NOUN
taxlaw-11799	518	45	mediation	mediation	NOUN
taxlaw-11799	518	46	can	can	AUX
taxlaw-11799	518	47	be	be	AUX
taxlaw-11799	518	48	used	use	VERB
taxlaw-11799	518	49	to	to	PART
taxlaw-11799	518	50	resolve	resolve	VERB
taxlaw-11799	518	51	domestic	domestic	ADJ
taxlaw-11799	518	52	tax	tax	NOUN
taxlaw-11799	518	53	disputes	dispute	NOUN
taxlaw-11799	518	54	,	,	PUNCT
taxlaw-11799	518	55	and	and	CCONJ
taxlaw-11799	518	56	based	base	VERB
taxlaw-11799	518	57	on	on	ADP
taxlaw-11799	518	58	oecd	oecd	PROPN
taxlaw-11799	518	59	,	,	PUNCT
taxlaw-11799	518	60	the	the	DET
taxlaw-11799	518	61	application	application	NOUN
taxlaw-11799	518	62	of	of	ADP
taxlaw-11799	518	63	mediation	mediation	NOUN
taxlaw-11799	518	64	may	may	AUX
taxlaw-11799	518	65	be	be	AUX
taxlaw-11799	518	66	extended	extend	VERB
taxlaw-11799	518	67	to	to	ADP
taxlaw-11799	518	68	the	the	DET
taxlaw-11799	518	69	map	map	NOUN
taxlaw-11799	518	70	cases.213	cases.213	NOUN
taxlaw-11799	518	71	when	when	SCONJ
taxlaw-11799	518	72	faced	face	VERB
taxlaw-11799	518	73	with	with	ADP
taxlaw-11799	518	74	unforeseen	unforeseen	ADJ
taxlaw-11799	518	75	issues	issue	NOUN
taxlaw-11799	518	76	that	that	PRON
taxlaw-11799	518	77	complicate	complicate	VERB
taxlaw-11799	518	78	the	the	DET
taxlaw-11799	518	79	map	map	NOUN
taxlaw-11799	518	80	case	case	NOUN
taxlaw-11799	518	81	,	,	PUNCT
taxlaw-11799	518	82	a	a	DET
taxlaw-11799	518	83	mediator	mediator	NOUN
taxlaw-11799	518	84	can	can	AUX
taxlaw-11799	518	85	clarify	clarify	VERB
taxlaw-11799	518	86	key	key	ADJ
taxlaw-11799	518	87	controversies	controversy	NOUN
taxlaw-11799	518	88	and	and	CCONJ
taxlaw-11799	518	89	identify	identify	VERB
taxlaw-11799	518	90	a	a	DET
taxlaw-11799	518	91	middle	middle	ADJ
taxlaw-11799	518	92	ground	ground	NOUN
taxlaw-11799	518	93	between	between	ADP
taxlaw-11799	518	94	disputing	dispute	VERB
taxlaw-11799	518	95	parties.214	parties.214	ADV
taxlaw-11799	518	96	in	in	ADP
taxlaw-11799	518	97	dealing	deal	VERB
taxlaw-11799	518	98	with	with	ADP
taxlaw-11799	518	99	domestic	domestic	ADJ
taxlaw-11799	518	100	disputes	dispute	NOUN
taxlaw-11799	518	101	,	,	PUNCT
taxlaw-11799	518	102	some	some	DET
taxlaw-11799	518	103	countries	country	NOUN
taxlaw-11799	518	104	have	have	AUX
taxlaw-11799	518	105	already	already	ADV
taxlaw-11799	518	106	used	use	VERB
taxlaw-11799	518	107	mediation	mediation	NOUN
taxlaw-11799	518	108	.	.	PUNCT
taxlaw-11799	519	1	countries	country	NOUN
taxlaw-11799	519	2	including	include	VERB
taxlaw-11799	519	3	united	united	PROPN
taxlaw-11799	519	4	kingdom	kingdom	PROPN
taxlaw-11799	519	5	,	,	PUNCT
taxlaw-11799	519	6	united	united	PROPN
taxlaw-11799	519	7	states	states	PROPN
taxlaw-11799	519	8	,	,	PUNCT
taxlaw-11799	519	9	the	the	DET
taxlaw-11799	519	10	netherlands	netherlands	PROPN
taxlaw-11799	519	11	,	,	PUNCT
taxlaw-11799	519	12	and	and	CCONJ
taxlaw-11799	519	13	australia	australia	PROPN
taxlaw-11799	519	14	204	204	NUM
taxlaw-11799	519	15	michelle	michelle	PROPN
taxlaw-11799	519	16	markham	markham	PROPN
taxlaw-11799	519	17	,	,	PUNCT
taxlaw-11799	519	18	mandatory	mandatory	ADJ
taxlaw-11799	519	19	binding	bind	VERB
taxlaw-11799	519	20	arbitration	arbitration	NOUN
taxlaw-11799	519	21	is	be	AUX
taxlaw-11799	519	22	this	this	PRON
taxlaw-11799	519	23	a	a	DET
taxlaw-11799	519	24	pathway	pathway	NOUN
taxlaw-11799	519	25	to	to	ADP
taxlaw-11799	519	26	a	a	DET
taxlaw-11799	519	27	more	more	ADV
taxlaw-11799	519	28	efficient	efficient	ADJ
taxlaw-11799	519	29	map	map	NOUN
taxlaw-11799	519	30	?	?	PUNCT
taxlaw-11799	519	31	,	,	PUNCT
taxlaw-11799	519	32	32	32	NUM
taxlaw-11799	519	33	arbit	arbit	NOUN
taxlaw-11799	519	34	.	.	PUNCT
taxlaw-11799	520	1	int’l	int’l	PRON
taxlaw-11799	520	2	152	152	NUM
taxlaw-11799	520	3	(	(	PUNCT
taxlaw-11799	520	4	2019	2019	NUM
taxlaw-11799	520	5	)	)	PUNCT
taxlaw-11799	520	6	.	.	PUNCT
taxlaw-11799	521	1	205	205	NUM
taxlaw-11799	522	1	i	i	PRON
taxlaw-11799	522	2	d.	d.	PROPN
taxlaw-11799	522	3	206	206	NUM
taxlaw-11799	522	4	michelle	michelle	PROPN
taxlaw-11799	522	5	markham	markham	PROPN
taxlaw-11799	522	6	,	,	PUNCT
taxlaw-11799	522	7	seeking	seek	VERB
taxlaw-11799	522	8	new	new	ADJ
taxlaw-11799	522	9	directions	direction	NOUN
taxlaw-11799	522	10	in	in	ADP
taxlaw-11799	522	11	dispute	dispute	NOUN
taxlaw-11799	522	12	resolution	resolution	NOUN
taxlaw-11799	522	13	mechanisms	mechanism	NOUN
taxlaw-11799	522	14	:	:	PUNCT
taxlaw-11799	522	15	do	do	AUX
taxlaw-11799	522	16	we	we	PRON
taxlaw-11799	522	17	need	need	VERB
taxlaw-11799	522	18	a	a	DET
taxlaw-11799	522	19	revised	revise	VERB
taxlaw-11799	522	20	mutual	mutual	ADJ
taxlaw-11799	522	21	agreement	agreement	NOUN
taxlaw-11799	522	22	procedure	procedure	NOUN
taxlaw-11799	522	23	?	?	PUNCT
taxlaw-11799	522	24	,	,	PUNCT
taxlaw-11799	522	25	70	70	NUM
taxlaw-11799	522	26	bull	bull	NOUN
taxlaw-11799	522	27	.	.	PUNCT
taxlaw-11799	523	1	for	for	ADP
taxlaw-11799	523	2	int’l	int’l	NUM
taxlaw-11799	523	3	tax’n	tax’n	NUM
taxlaw-11799	523	4	82	82	NUM
taxlaw-11799	523	5	(	(	PUNCT
taxlaw-11799	523	6	2016	2016	NUM
taxlaw-11799	523	7	)	)	PUNCT
taxlaw-11799	523	8	.	.	PUNCT
taxlaw-11799	524	1	207	207	NUM
taxlaw-11799	524	2	marcus	marcus	PROPN
taxlaw-11799	524	3	desax	desax	PROPN
taxlaw-11799	524	4	&	&	CCONJ
taxlaw-11799	524	5	marc	marc	PROPN
taxlaw-11799	524	6	veit	veit	PROPN
taxlaw-11799	524	7	,	,	PUNCT
taxlaw-11799	524	8	arbitration	arbitration	NOUN
taxlaw-11799	524	9	of	of	ADP
taxlaw-11799	524	10	tax	tax	NOUN
taxlaw-11799	524	11	treaty	treaty	NOUN
taxlaw-11799	524	12	disputes	dispute	VERB
taxlaw-11799	524	13	:	:	PUNCT
taxlaw-11799	524	14	the	the	DET
taxlaw-11799	524	15	oecd	oecd	PROPN
taxlaw-11799	524	16	proposal	proposal	NOUN
taxlaw-11799	524	17	?	?	PUNCT
taxlaw-11799	524	18	,	,	PUNCT
taxlaw-11799	524	19	23	23	NUM
taxlaw-11799	524	20	arbit	arbit	NOUN
taxlaw-11799	524	21	.	.	PUNCT
taxlaw-11799	525	1	int’l	int’l	PRON
taxlaw-11799	525	2	405	405	NUM
taxlaw-11799	525	3	,	,	PUNCT
taxlaw-11799	525	4	409	409	NUM
taxlaw-11799	525	5	(	(	PUNCT
taxlaw-11799	525	6	2007	2007	NUM
taxlaw-11799	525	7	)	)	PUNCT
taxlaw-11799	525	8	.	.	PUNCT
taxlaw-11799	526	1	208	208	NUM
taxlaw-11799	526	2	hugh	hugh	PROPN
taxlaw-11799	526	3	j	j	PROPN
taxlaw-11799	526	4	ault	ault	PROPN
taxlaw-11799	526	5	,	,	PUNCT
taxlaw-11799	526	6	improving	improve	VERB
taxlaw-11799	526	7	the	the	DET
taxlaw-11799	526	8	resolution	resolution	NOUN
taxlaw-11799	526	9	of	of	ADP
taxlaw-11799	526	10	international	international	ADJ
taxlaw-11799	526	11	tax	tax	NOUN
taxlaw-11799	526	12	disputes	dispute	NOUN
taxlaw-11799	526	13	,	,	PUNCT
taxlaw-11799	526	14	7	7	NUM
taxlaw-11799	526	15	fla	fla	NOUN
taxlaw-11799	526	16	.	.	PUNCT
taxlaw-11799	527	1	tax	tax	PROPN
taxlaw-11799	527	2	rev	rev	PROPN
taxlaw-11799	527	3	.	.	PROPN
taxlaw-11799	527	4	137	137	NUM
taxlaw-11799	527	5	,	,	PUNCT
taxlaw-11799	527	6	139	139	NUM
taxlaw-11799	527	7	(	(	PUNCT
taxlaw-11799	527	8	2005	2005	NUM
taxlaw-11799	527	9	)	)	PUNCT
taxlaw-11799	527	10	.	.	PUNCT
taxlaw-11799	528	1	209	209	NUM
taxlaw-11799	528	2	un	un	PROPN
taxlaw-11799	528	3	office	office	NOUN
taxlaw-11799	528	4	of	of	ADP
taxlaw-11799	528	5	legal	legal	ADJ
taxlaw-11799	528	6	affairs	affair	NOUN
taxlaw-11799	528	7	codification	codification	NOUN
taxlaw-11799	528	8	division	division	NOUN
taxlaw-11799	528	9	,	,	PUNCT
taxlaw-11799	528	10	handbook	handbook	NOUN
taxlaw-11799	528	11	on	on	ADP
taxlaw-11799	528	12	the	the	DET
taxlaw-11799	528	13	peaceful	peaceful	ADJ
taxlaw-11799	528	14	settlement	settlement	NOUN
taxlaw-11799	528	15	of	of	ADP
taxlaw-11799	528	16	disputes	dispute	NOUN
taxlaw-11799	528	17	between	between	ADP
taxlaw-11799	528	18	states	state	NOUN
taxlaw-11799	528	19	123	123	NUM
taxlaw-11799	528	20	(	(	PUNCT
taxlaw-11799	528	21	1992	1992	NUM
taxlaw-11799	528	22	)	)	PUNCT
taxlaw-11799	528	23	.	.	PUNCT
taxlaw-11799	529	1	210	210	NUM
taxlaw-11799	529	2	oecd	oecd	ADJ
taxlaw-11799	529	3	,	,	PUNCT
taxlaw-11799	529	4	manual	manual	NOUN
taxlaw-11799	529	5	on	on	ADP
taxlaw-11799	529	6	effective	effective	ADJ
taxlaw-11799	529	7	mutual	mutual	ADJ
taxlaw-11799	529	8	agreement	agreement	NOUN
taxlaw-11799	529	9	procedures	procedure	NOUN
taxlaw-11799	529	10	(	(	PUNCT
taxlaw-11799	529	11	feb	feb	PROPN
taxlaw-11799	529	12	.	.	PROPN
taxlaw-11799	529	13	2007	2007	NUM
taxlaw-11799	529	14	)	)	PUNCT
taxlaw-11799	529	15	,	,	PUNCT
taxlaw-11799	529	16	www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm	www.oecd.org/ctp/dispute/manualoneffectivemutualagreementprocedures-index.htm	PROPN
taxlaw-11799	529	17	,	,	PUNCT
taxlaw-11799	529	18	[	[	X
taxlaw-11799	529	19	https://perma.cc/q7nd-ly95	https://perma.cc/q7nd-ly95	X
taxlaw-11799	529	20	]	]	X
taxlaw-11799	529	21	211	211	NUM
taxlaw-11799	529	22	joe	joe	PROPN
taxlaw-11799	529	23	dalton	dalton	PROPN
taxlaw-11799	529	24	,	,	PUNCT
taxlaw-11799	529	25	unlocking	unlock	VERB
taxlaw-11799	529	26	map	map	NOUN
taxlaw-11799	529	27	disputes	dispute	NOUN
taxlaw-11799	529	28	;	;	PUNCT
taxlaw-11799	529	29	is	be	AUX
taxlaw-11799	529	30	mediation	mediation	NOUN
taxlaw-11799	529	31	the	the	DET
taxlaw-11799	529	32	key	key	NOUN
taxlaw-11799	529	33	,	,	PUNCT
taxlaw-11799	529	34	24	24	NUM
taxlaw-11799	529	35	int’l	int’l	NUM
taxlaw-11799	529	36	tax	tax	NOUN
taxlaw-11799	529	37	rev	rev	PROPN
taxlaw-11799	529	38	.	.	PROPN
taxlaw-11799	529	39	14	14	NUM
taxlaw-11799	529	40	(	(	PUNCT
taxlaw-11799	529	41	2013	2013	NUM
taxlaw-11799	529	42	)	)	PUNCT
taxlaw-11799	529	43	.	.	PUNCT
taxlaw-11799	530	1	212	212	NUM
taxlaw-11799	530	2	oecd	oecd	NOUN
taxlaw-11799	530	3	,	,	PUNCT
taxlaw-11799	530	4	model	model	NOUN
taxlaw-11799	530	5	tax	tax	NOUN
taxlaw-11799	530	6	convention	convention	NOUN
taxlaw-11799	530	7	on	on	ADP
taxlaw-11799	530	8	income	income	NOUN
taxlaw-11799	530	9	and	and	CCONJ
taxlaw-11799	530	10	on	on	ADP
taxlaw-11799	530	11	capital	capital	NOUN
taxlaw-11799	530	12	:	:	PUNCT
taxlaw-11799	530	13	commentary	commentary	NOUN
taxlaw-11799	530	14	on	on	ADP
taxlaw-11799	530	15	article	article	NOUN
taxlaw-11799	530	16	25	25	NUM
taxlaw-11799	530	17	paras	para	NOUN
taxlaw-11799	530	18	.	.	PROPN
taxlaw-11799	530	19	86	86	NUM
taxlaw-11799	530	20	,	,	PUNCT
taxlaw-11799	530	21	87	87	NUM
taxlaw-11799	530	22	(	(	PUNCT
taxlaw-11799	530	23	2008	2008	NUM
taxlaw-11799	530	24	)	)	PUNCT
taxlaw-11799	530	25	.	.	PUNCT
taxlaw-11799	531	1	213	213	NUM
taxlaw-11799	531	2	michelle	michelle	PROPN
taxlaw-11799	531	3	markham	markham	PROPN
taxlaw-11799	531	4	,	,	PUNCT
taxlaw-11799	531	5	litigation	litigation	NOUN
taxlaw-11799	531	6	,	,	PUNCT
taxlaw-11799	531	7	arbitration	arbitration	NOUN
taxlaw-11799	531	8	and	and	CCONJ
taxlaw-11799	531	9	mediation	mediation	NOUN
taxlaw-11799	531	10	in	in	ADP
taxlaw-11799	531	11	international	international	ADJ
taxlaw-11799	531	12	tax	tax	NOUN
taxlaw-11799	531	13	disputes	dispute	NOUN
taxlaw-11799	531	14	:	:	PUNCT
taxlaw-11799	531	15	an	an	DET
taxlaw-11799	531	16	assessment	assessment	NOUN
taxlaw-11799	531	17	of	of	ADP
taxlaw-11799	531	18	whether	whether	SCONJ
taxlaw-11799	531	19	this	this	DET
taxlaw-11799	531	20	results	result	NOUN
taxlaw-11799	531	21	in	in	ADP
taxlaw-11799	531	22	competitive	competitive	ADJ
taxlaw-11799	531	23	or	or	CCONJ
taxlaw-11799	531	24	collaborative	collaborative	ADJ
taxlaw-11799	531	25	relations	relation	NOUN
taxlaw-11799	531	26	,	,	PUNCT
taxlaw-11799	531	27	11	11	NUM
taxlaw-11799	531	28	contemp	contemp	NOUN
taxlaw-11799	531	29	.	.	PUNCT
taxlaw-11799	532	1	asia	asia	PROPN
taxlaw-11799	532	2	arb	arb	PROPN
taxlaw-11799	532	3	.	.	PUNCT
taxlaw-11799	533	1	j.	j.	PROPN
taxlaw-11799	533	2	277	277	NUM
taxlaw-11799	533	3	(	(	PUNCT
taxlaw-11799	533	4	2018	2018	NUM
taxlaw-11799	533	5	)	)	PUNCT
taxlaw-11799	533	6	.	.	PUNCT
taxlaw-11799	534	1	214	214	NUM
taxlaw-11799	534	2	committee	committee	NOUN
taxlaw-11799	534	3	of	of	ADP
taxlaw-11799	534	4	experts	expert	NOUN
taxlaw-11799	534	5	on	on	ADP
taxlaw-11799	534	6	international	international	ADJ
taxlaw-11799	534	7	cooperation	cooperation	NOUN
taxlaw-11799	534	8	in	in	ADP
taxlaw-11799	534	9	tax	tax	NOUN
taxlaw-11799	534	10	matters	matter	NOUN
taxlaw-11799	534	11	nineteenth	nineteenth	PROPN
taxlaw-11799	534	12	session	session	NOUN
taxlaw-11799	534	13	,	,	PUNCT
taxlaw-11799	534	14	possible	possible	ADJ
taxlaw-11799	534	15	improvements	improvement	NOUN
taxlaw-11799	534	16	to	to	PART
taxlaw-11799	534	17	map	map	VERB
taxlaw-11799	534	18	,	,	PUNCT
taxlaw-11799	534	19	in	in	ADP
taxlaw-11799	534	20	preliminary	preliminary	ADJ
taxlaw-11799	534	21	draft	draft	NOUN
taxlaw-11799	534	22	of	of	ADP
taxlaw-11799	534	23	the	the	DET
taxlaw-11799	534	24	chapters	chapter	NOUN
taxlaw-11799	534	25	on	on	ADP
taxlaw-11799	534	26	map	map	NOUN
taxlaw-11799	534	27	arbitration	arbitration	NOUN
taxlaw-11799	534	28	and	and	CCONJ
taxlaw-11799	534	29	on	on	ADP
taxlaw-11799	534	30	possible	possible	ADJ
taxlaw-11799	534	31	improvements	improvement	NOUN
taxlaw-11799	534	32	to	to	PART
taxlaw-11799	534	33	map	map	VERB
taxlaw-11799	534	34	of	of	ADP
taxlaw-11799	534	35	the	the	DET
taxlaw-11799	534	36	handbook	handbook	NOUN
taxlaw-11799	534	37	on	on	ADP
taxlaw-11799	534	38	dispute	dispute	NOUN
taxlaw-11799	534	39	avoidance	avoidance	NOUN
taxlaw-11799	534	40	and	and	CCONJ
taxlaw-11799	534	41	resolution	resolution	NOUN
taxlaw-11799	534	42	14	14	NUM
taxlaw-11799	534	43	(	(	PUNCT
taxlaw-11799	534	44	geneva	geneva	PROPN
taxlaw-11799	534	45	,	,	PUNCT
taxlaw-11799	534	46	oct	oct	PROPN
taxlaw-11799	534	47	.	.	PROPN
taxlaw-11799	534	48	15	15	NUM
taxlaw-11799	534	49	-	-	SYM
taxlaw-11799	534	50	18	18	NUM
taxlaw-11799	534	51	,	,	PUNCT
taxlaw-11799	534	52	2019	2019	NUM
taxlaw-11799	534	53	)	)	PUNCT
taxlaw-11799	534	54	.	.	PUNCT
taxlaw-11799	535	1	2023	2023	NUM
taxlaw-11799	535	2	]	]	PUNCT
taxlaw-11799	535	3	the	the	DET
taxlaw-11799	535	4	path	path	NOUN
taxlaw-11799	535	5	to	to	ADP
taxlaw-11799	535	6	mediation	mediation	NOUN
taxlaw-11799	535	7	55	55	NUM
taxlaw-11799	535	8	have	have	AUX
taxlaw-11799	535	9	already	already	ADV
taxlaw-11799	535	10	successfully	successfully	ADV
taxlaw-11799	535	11	utilized	utilize	VERB
taxlaw-11799	535	12	mediation	mediation	NOUN
taxlaw-11799	535	13	at	at	ADP
taxlaw-11799	535	14	the	the	DET
taxlaw-11799	535	15	internal	internal	PROPN
taxlaw-11799	535	16	level.215	level.215	VERB
taxlaw-11799	535	17	for	for	ADP
taxlaw-11799	535	18	instance	instance	NOUN
taxlaw-11799	535	19	,	,	PUNCT
taxlaw-11799	535	20	in	in	ADP
taxlaw-11799	535	21	the	the	DET
taxlaw-11799	535	22	united	united	PROPN
taxlaw-11799	535	23	kingdom	kingdom	PROPN
taxlaw-11799	535	24	,	,	PUNCT
taxlaw-11799	535	25	adr	adr	PROPN
taxlaw-11799	535	26	is	be	AUX
taxlaw-11799	535	27	brought	bring	VERB
taxlaw-11799	535	28	to	to	PART
taxlaw-11799	535	29	facilitate	facilitate	VERB
taxlaw-11799	535	30	negotiation	negotiation	NOUN
taxlaw-11799	535	31	processes	process	NOUN
taxlaw-11799	535	32	.	.	PUNCT
taxlaw-11799	536	1	during	during	ADP
taxlaw-11799	536	2	a	a	DET
taxlaw-11799	536	3	negotiation	negotiation	NOUN
taxlaw-11799	536	4	process	process	NOUN
taxlaw-11799	536	5	,	,	PUNCT
taxlaw-11799	536	6	competent	competent	ADJ
taxlaw-11799	536	7	authorities	authority	NOUN
taxlaw-11799	536	8	maintain	maintain	VERB
taxlaw-11799	536	9	their	their	PRON
taxlaw-11799	536	10	sovereignty	sovereignty	NOUN
taxlaw-11799	536	11	.	.	PUNCT
taxlaw-11799	537	1	216	216	NUM
taxlaw-11799	537	2	the	the	DET
taxlaw-11799	537	3	benefits	benefit	NOUN
taxlaw-11799	537	4	of	of	ADP
taxlaw-11799	537	5	such	such	ADJ
taxlaw-11799	537	6	adr	adr	PROPN
taxlaw-11799	537	7	include	include	VERB
taxlaw-11799	537	8	confidentiality	confidentiality	NOUN
taxlaw-11799	537	9	and	and	CCONJ
taxlaw-11799	537	10	the	the	DET
taxlaw-11799	537	11	respective	respective	ADJ
taxlaw-11799	537	12	positions	position	NOUN
taxlaw-11799	537	13	of	of	ADP
taxlaw-11799	537	14	disputing	dispute	VERB
taxlaw-11799	537	15	parties	party	NOUN
taxlaw-11799	537	16	can	can	AUX
taxlaw-11799	537	17	be	be	AUX
taxlaw-11799	537	18	sharpened.217	sharpened.217	ADJ
taxlaw-11799	537	19	in	in	ADP
taxlaw-11799	537	20	comparison	comparison	NOUN
taxlaw-11799	537	21	to	to	ADP
taxlaw-11799	537	22	the	the	DET
taxlaw-11799	537	23	traditional	traditional	ADJ
taxlaw-11799	537	24	multi	multi	ADJ
taxlaw-11799	537	25	-	-	ADJ
taxlaw-11799	537	26	day	day	NOUN
taxlaw-11799	537	27	hearings	hearing	NOUN
taxlaw-11799	537	28	,	,	PUNCT
taxlaw-11799	537	29	adr	adr	PROPN
taxlaw-11799	537	30	is	be	AUX
taxlaw-11799	537	31	more	more	ADJ
taxlaw-11799	537	32	efficient.218	efficient.218	NOUN
taxlaw-11799	537	33	mediation	mediation	NOUN
taxlaw-11799	537	34	may	may	AUX
taxlaw-11799	537	35	be	be	AUX
taxlaw-11799	537	36	helpful	helpful	ADJ
taxlaw-11799	537	37	in	in	ADP
taxlaw-11799	537	38	resolving	resolve	VERB
taxlaw-11799	537	39	some	some	DET
taxlaw-11799	537	40	critical	critical	ADJ
taxlaw-11799	537	41	issues	issue	NOUN
taxlaw-11799	537	42	in	in	ADP
taxlaw-11799	537	43	the	the	DET
taxlaw-11799	537	44	map	map	NOUN
taxlaw-11799	537	45	process	process	NOUN
taxlaw-11799	537	46	,	,	PUNCT
taxlaw-11799	537	47	as	as	SCONJ
taxlaw-11799	537	48	the	the	DET
taxlaw-11799	537	49	mediators	mediator	NOUN
taxlaw-11799	537	50	can	can	AUX
taxlaw-11799	537	51	illuminate	illuminate	VERB
taxlaw-11799	537	52	the	the	DET
taxlaw-11799	537	53	case	case	NOUN
taxlaw-11799	537	54	elements	element	NOUN
taxlaw-11799	537	55	from	from	ADP
taxlaw-11799	537	56	a	a	DET
taxlaw-11799	537	57	different	different	ADJ
taxlaw-11799	537	58	view.219	view.219	NOUN
taxlaw-11799	537	59	when	when	SCONJ
taxlaw-11799	537	60	there	there	PRON
taxlaw-11799	537	61	is	be	VERB
taxlaw-11799	537	62	a	a	DET
taxlaw-11799	537	63	disagreement	disagreement	NOUN
taxlaw-11799	537	64	between	between	ADP
taxlaw-11799	537	65	disputing	dispute	VERB
taxlaw-11799	537	66	parties	party	NOUN
taxlaw-11799	537	67	in	in	ADP
taxlaw-11799	537	68	a	a	DET
taxlaw-11799	537	69	map	map	NOUN
taxlaw-11799	537	70	case	case	NOUN
taxlaw-11799	537	71	,	,	PUNCT
taxlaw-11799	537	72	mediation	mediation	NOUN
taxlaw-11799	537	73	is	be	AUX
taxlaw-11799	537	74	recommended	recommend	VERB
taxlaw-11799	537	75	,	,	PUNCT
taxlaw-11799	537	76	and	and	CCONJ
taxlaw-11799	537	77	the	the	DET
taxlaw-11799	537	78	mediators	mediator	NOUN
taxlaw-11799	537	79	can	can	AUX
taxlaw-11799	537	80	clarify	clarify	VERB
taxlaw-11799	537	81	the	the	DET
taxlaw-11799	537	82	disputes.220	disputes.220	NOUN
taxlaw-11799	537	83	during	during	ADP
taxlaw-11799	537	84	the	the	DET
taxlaw-11799	537	85	map	map	NOUN
taxlaw-11799	537	86	process	process	NOUN
taxlaw-11799	537	87	,	,	PUNCT
taxlaw-11799	537	88	mediators	mediator	NOUN
taxlaw-11799	537	89	can	can	AUX
taxlaw-11799	537	90	communicate	communicate	VERB
taxlaw-11799	537	91	with	with	ADP
taxlaw-11799	537	92	the	the	DET
taxlaw-11799	537	93	disputing	dispute	VERB
taxlaw-11799	537	94	parties	party	NOUN
taxlaw-11799	537	95	and	and	CCONJ
taxlaw-11799	537	96	assist	assist	VERB
taxlaw-11799	537	97	them	they	PRON
taxlaw-11799	537	98	in	in	ADP
taxlaw-11799	537	99	getting	get	VERB
taxlaw-11799	537	100	a	a	DET
taxlaw-11799	537	101	better	well	ADJ
taxlaw-11799	537	102	understanding	understanding	NOUN
taxlaw-11799	537	103	of	of	ADP
taxlaw-11799	537	104	their	their	PRON
taxlaw-11799	537	105	viewpoints.221	viewpoints.221	NOUN
taxlaw-11799	537	106	the	the	DET
taxlaw-11799	537	107	united	united	PROPN
taxlaw-11799	537	108	nations	nations	PROPN
taxlaw-11799	537	109	subcommittee	subcommittee	NOUN
taxlaw-11799	537	110	on	on	ADP
taxlaw-11799	537	111	the	the	DET
taxlaw-11799	537	112	map	map	NOUN
taxlaw-11799	537	113	dispute	dispute	NOUN
taxlaw-11799	537	114	avoidance	avoidance	NOUN
taxlaw-11799	537	115	and	and	CCONJ
taxlaw-11799	537	116	resolution	resolution	NOUN
taxlaw-11799	537	117	is	be	AUX
taxlaw-11799	537	118	considering	consider	VERB
taxlaw-11799	537	119	including	include	VERB
taxlaw-11799	537	120	mediation	mediation	NOUN
taxlaw-11799	537	121	as	as	ADP
taxlaw-11799	537	122	a	a	DET
taxlaw-11799	537	123	non	non	ADJ
taxlaw-11799	537	124	-	-	ADJ
taxlaw-11799	537	125	binding	binding	ADJ
taxlaw-11799	537	126	dispute	dispute	NOUN
taxlaw-11799	537	127	resolution	resolution	NOUN
taxlaw-11799	537	128	form	form	NOUN
taxlaw-11799	537	129	to	to	PART
taxlaw-11799	537	130	improve	improve	VERB
taxlaw-11799	537	131	the	the	DET
taxlaw-11799	537	132	efficiency	efficiency	NOUN
taxlaw-11799	537	133	of	of	ADP
taxlaw-11799	537	134	the	the	DET
taxlaw-11799	537	135	map	map	NOUN
taxlaw-11799	537	136	procedure.222	procedure.222	NOUN
taxlaw-11799	537	137	by	by	ADP
taxlaw-11799	537	138	using	use	VERB
taxlaw-11799	537	139	mediation	mediation	NOUN
taxlaw-11799	537	140	,	,	PUNCT
taxlaw-11799	537	141	the	the	DET
taxlaw-11799	537	142	issues	issue	NOUN
taxlaw-11799	537	143	of	of	ADP
taxlaw-11799	537	144	disputes	dispute	NOUN
taxlaw-11799	537	145	can	can	AUX
taxlaw-11799	537	146	be	be	AUX
taxlaw-11799	537	147	clarified	clarify	VERB
taxlaw-11799	537	148	,	,	PUNCT
taxlaw-11799	537	149	and	and	CCONJ
taxlaw-11799	537	150	misunderstandings	misunderstanding	NOUN
taxlaw-11799	537	151	can	can	AUX
taxlaw-11799	537	152	be	be	AUX
taxlaw-11799	537	153	resolved	resolve	VERB
taxlaw-11799	537	154	.	.	PUNCT
taxlaw-11799	538	1	223	223	NUM
taxlaw-11799	538	2	although	although	SCONJ
taxlaw-11799	538	3	mediation	mediation	NOUN
taxlaw-11799	538	4	is	be	AUX
taxlaw-11799	538	5	non	non	ADJ
taxlaw-11799	538	6	-	-	ADJ
taxlaw-11799	538	7	binding	binding	ADJ
taxlaw-11799	538	8	,	,	PUNCT
taxlaw-11799	538	9	the	the	DET
taxlaw-11799	538	10	mediator	mediator	NOUN
taxlaw-11799	538	11	can	can	AUX
taxlaw-11799	538	12	bring	bring	VERB
taxlaw-11799	538	13	the	the	DET
taxlaw-11799	538	14	conflicts	conflict	NOUN
taxlaw-11799	538	15	back	back	ADV
taxlaw-11799	538	16	to	to	ADP
taxlaw-11799	538	17	the	the	DET
taxlaw-11799	538	18	discussions.224	discussions.224	NUM
taxlaw-11799	538	19	mediation	mediation	NOUN
taxlaw-11799	538	20	is	be	AUX
taxlaw-11799	538	21	advisory	advisory	ADJ
taxlaw-11799	538	22	in	in	ADP
taxlaw-11799	538	23	nature	nature	NOUN
taxlaw-11799	538	24	.	.	PUNCT
taxlaw-11799	539	1	a	a	DET
taxlaw-11799	539	2	mediator	mediator	NOUN
taxlaw-11799	539	3	needs	need	VERB
taxlaw-11799	539	4	to	to	PART
taxlaw-11799	539	5	find	find	VERB
taxlaw-11799	539	6	a	a	DET
taxlaw-11799	539	7	solution	solution	NOUN
taxlaw-11799	539	8	to	to	ADP
taxlaw-11799	539	9	the	the	DET
taxlaw-11799	539	10	dispute	dispute	NOUN
taxlaw-11799	539	11	and	and	CCONJ
taxlaw-11799	539	12	reach	reach	VERB
taxlaw-11799	539	13	a	a	DET
taxlaw-11799	539	14	balance	balance	NOUN
taxlaw-11799	539	15	between	between	ADP
taxlaw-11799	539	16	the	the	DET
taxlaw-11799	539	17	disputing	dispute	VERB
taxlaw-11799	539	18	parties	party	NOUN
taxlaw-11799	539	19	(	(	PUNCT
taxlaw-11799	539	20	a	a	DET
taxlaw-11799	539	21	win	win	NOUN
taxlaw-11799	539	22	-	-	PUNCT
taxlaw-11799	539	23	win	win	NOUN
taxlaw-11799	539	24	scenario	scenario	NOUN
taxlaw-11799	539	25	)	)	PUNCT
taxlaw-11799	539	26	.	.	PUNCT
taxlaw-11799	540	1	mediation	mediation	NOUN
taxlaw-11799	540	2	can	can	AUX
taxlaw-11799	540	3	be	be	AUX
taxlaw-11799	540	4	active	active	ADJ
taxlaw-11799	540	5	or	or	CCONJ
taxlaw-11799	540	6	passive	passive	ADJ
taxlaw-11799	540	7	depending	depend	VERB
taxlaw-11799	540	8	on	on	ADP
taxlaw-11799	540	9	the	the	DET
taxlaw-11799	540	10	dispute	dispute	NOUN
taxlaw-11799	540	11	,	,	PUNCT
taxlaw-11799	540	12	and	and	CCONJ
taxlaw-11799	540	13	involves	involve	VERB
taxlaw-11799	540	14	guiding	guide	VERB
taxlaw-11799	540	15	discussions	discussion	NOUN
taxlaw-11799	540	16	,	,	PUNCT
taxlaw-11799	540	17	exchanging	exchange	VERB
taxlaw-11799	540	18	information	information	NOUN
taxlaw-11799	540	19	,	,	PUNCT
taxlaw-11799	540	20	making	make	VERB
taxlaw-11799	540	21	suggestions	suggestion	NOUN
taxlaw-11799	540	22	,	,	PUNCT
taxlaw-11799	540	23	and	and	CCONJ
taxlaw-11799	540	24	offering	offer	VERB
taxlaw-11799	540	25	solutions.225	solutions.225	PRON
taxlaw-11799	540	26	during	during	ADP
taxlaw-11799	540	27	the	the	DET
taxlaw-11799	540	28	mediation	mediation	NOUN
taxlaw-11799	540	29	process	process	NOUN
taxlaw-11799	540	30	,	,	PUNCT
taxlaw-11799	540	31	“	"	PUNCT
taxlaw-11799	540	32	all	all	DET
taxlaw-11799	540	33	the	the	DET
taxlaw-11799	540	34	relevant	relevant	ADJ
taxlaw-11799	540	35	facts	fact	NOUN
taxlaw-11799	540	36	can	can	AUX
taxlaw-11799	540	37	be	be	AUX
taxlaw-11799	540	38	sorted	sort	VERB
taxlaw-11799	540	39	out	out	ADP
taxlaw-11799	540	40	and	and	CCONJ
taxlaw-11799	540	41	agreed	agree	VERB
taxlaw-11799	540	42	until	until	SCONJ
taxlaw-11799	540	43	there	there	PRON
taxlaw-11799	540	44	is	be	VERB
taxlaw-11799	540	45	no	no	DET
taxlaw-11799	540	46	unnecessary	unnecessary	ADJ
taxlaw-11799	540	47	dispute	dispute	NOUN
taxlaw-11799	540	48	left	leave	VERB
taxlaw-11799	540	49	on	on	ADP
taxlaw-11799	540	50	those	those	PRON
taxlaw-11799	540	51	anymore	anymore	ADV
taxlaw-11799	540	52	and	and	CCONJ
taxlaw-11799	540	53	it	it	PRON
taxlaw-11799	540	54	can	can	AUX
taxlaw-11799	540	55	be	be	AUX
taxlaw-11799	540	56	examined	examine	VERB
taxlaw-11799	540	57	and	and	CCONJ
taxlaw-11799	540	58	agreed	agree	VERB
taxlaw-11799	540	59	what	what	PRON
taxlaw-11799	540	60	essentially	essentially	ADV
taxlaw-11799	540	61	is	be	AUX
taxlaw-11799	540	62	the	the	DET
taxlaw-11799	540	63	scope	scope	NOUN
taxlaw-11799	540	64	of	of	ADP
taxlaw-11799	540	65	the	the	DET
taxlaw-11799	540	66	dispute	dispute	NOUN
taxlaw-11799	540	67	and	and	CCONJ
taxlaw-11799	540	68	where	where	SCONJ
taxlaw-11799	540	69	and	and	CCONJ
taxlaw-11799	540	70	215	215	NUM
taxlaw-11799	540	71	oecd	oecd	NOUN
taxlaw-11799	540	72	,	,	PUNCT
taxlaw-11799	540	73	comments	comment	NOUN
taxlaw-11799	540	74	received	receive	VERB
taxlaw-11799	540	75	on	on	ADP
taxlaw-11799	540	76	public	public	ADJ
taxlaw-11799	540	77	discussion	discussion	NOUN
taxlaw-11799	540	78	draft	draft	NOUN
taxlaw-11799	540	79	,	,	PUNCT
taxlaw-11799	540	80	beps	bep	VERB
taxlaw-11799	540	81	action	action	NOUN
taxlaw-11799	540	82	14	14	NUM
taxlaw-11799	540	83	:	:	PUNCT
taxlaw-11799	540	84	make	make	VERB
taxlaw-11799	540	85	dispute	dispute	NOUN
taxlaw-11799	540	86	resolution	resolution	NOUN
taxlaw-11799	540	87	mechanisms	mechanism	VERB
taxlaw-11799	540	88	more	more	ADV
taxlaw-11799	540	89	effective	effective	ADJ
taxlaw-11799	540	90	(	(	PUNCT
taxlaw-11799	540	91	2015	2015	NUM
taxlaw-11799	540	92	)	)	PUNCT
taxlaw-11799	540	93	,	,	PUNCT
taxlaw-11799	540	94	http://www.oecd.org/tax/dispute/publiccomments-action-14-make-dispute-resolution-mechanisms-more-effective.pdf	http://www.oecd.org/tax/dispute/publiccomments-action-14-make-dispute-resolution-mechanisms-more-effective.pdf	NOUN
taxlaw-11799	540	95	,	,	PUNCT
taxlaw-11799	540	96	[	[	X
taxlaw-11799	540	97	https://perma.cc/873k-ycd7	https://perma.cc/873k-ycd7	X
taxlaw-11799	540	98	]	]	X
taxlaw-11799	540	99	216	216	NUM
taxlaw-11799	540	100	committee	committee	NOUN
taxlaw-11799	540	101	of	of	ADP
taxlaw-11799	540	102	experts	expert	NOUN
taxlaw-11799	540	103	on	on	ADP
taxlaw-11799	540	104	international	international	ADJ
taxlaw-11799	540	105	cooperation	cooperation	NOUN
taxlaw-11799	540	106	in	in	ADP
taxlaw-11799	540	107	tax	tax	NOUN
taxlaw-11799	540	108	matters	matter	NOUN
taxlaw-11799	540	109	nineteenth	nineteenth	PROPN
taxlaw-11799	540	110	session	session	NOUN
taxlaw-11799	540	111	,	,	PUNCT
taxlaw-11799	540	112	supra	supra	PROPN
taxlaw-11799	540	113	note	note	PROPN
taxlaw-11799	540	114	211	211	NUM
taxlaw-11799	540	115	.	.	PUNCT
taxlaw-11799	541	1	217	217	NUM
taxlaw-11799	542	1	i	i	PRON
taxlaw-11799	542	2	d.	d.	PROPN
taxlaw-11799	542	3	218	218	NUM
taxlaw-11799	542	4	geoff	geoff	PROPN
taxlaw-11799	542	5	lloyd	lloyd	PROPN
taxlaw-11799	542	6	&	&	CCONJ
taxlaw-11799	542	7	paul	paul	PROPN
taxlaw-11799	542	8	dennis	dennis	PROPN
taxlaw-11799	542	9	,	,	PUNCT
taxlaw-11799	542	10	q&a	q&a	PROPN
taxlaw-11799	542	11	:	:	PUNCT
taxlaw-11799	542	12	how	how	SCONJ
taxlaw-11799	542	13	is	be	AUX
taxlaw-11799	542	14	adr	adr	PROPN
taxlaw-11799	542	15	working	work	VERB
taxlaw-11799	542	16	for	for	ADP
taxlaw-11799	542	17	large	large	ADJ
taxlaw-11799	542	18	businesses	business	NOUN
taxlaw-11799	542	19	?	?	PUNCT
taxlaw-11799	542	20	,	,	PUNCT
taxlaw-11799	542	21	tax	tax	NOUN
taxlaw-11799	542	22	j.	j.	PROPN
taxlaw-11799	542	23	(	(	PUNCT
taxlaw-11799	542	24	2015	2015	NUM
taxlaw-11799	542	25	)	)	PUNCT
taxlaw-11799	542	26	.	.	PUNCT
taxlaw-11799	543	1	219	219	NUM
taxlaw-11799	543	2	joe	joe	PROPN
taxlaw-11799	543	3	dalton	dalton	PROPN
taxlaw-11799	543	4	,	,	PUNCT
taxlaw-11799	543	5	supra	supra	PROPN
taxlaw-11799	543	6	note	note	PROPN
taxlaw-11799	543	7	211	211	NUM
taxlaw-11799	543	8	.	.	PUNCT
taxlaw-11799	543	9	220	220	NUM
taxlaw-11799	543	10	see	see	VERB
taxlaw-11799	543	11	oecd	oecd	PROPN
taxlaw-11799	543	12	,	,	PUNCT
taxlaw-11799	543	13	model	model	NOUN
taxlaw-11799	543	14	tax	tax	NOUN
taxlaw-11799	543	15	convention	convention	NOUN
taxlaw-11799	543	16	on	on	ADP
taxlaw-11799	543	17	income	income	NOUN
taxlaw-11799	543	18	and	and	CCONJ
taxlaw-11799	543	19	on	on	ADP
taxlaw-11799	543	20	capital	capital	NOUN
taxlaw-11799	543	21	:	:	PUNCT
taxlaw-11799	543	22	condensed	condense	VERB
taxlaw-11799	543	23	version	version	NOUN
taxlaw-11799	543	24	2017	2017	NUM
taxlaw-11799	543	25	(	(	PUNCT
taxlaw-11799	543	26	oecd	oecd	PROPN
taxlaw-11799	543	27	publishing	publishing	NOUN
taxlaw-11799	543	28	,	,	PUNCT
taxlaw-11799	543	29	2017	2017	NUM
taxlaw-11799	543	30	)	)	PUNCT
taxlaw-11799	543	31	,	,	PUNCT
taxlaw-11799	543	32	https://doi.org/10.1787/mtc_cond-2017-en	https://doi.org/10.1787/mtc_cond-2017-en	VERB
taxlaw-11799	543	33	,	,	PUNCT
taxlaw-11799	543	34	[	[	X
taxlaw-11799	543	35	https://perma.cc/k3gr-v9bq	https://perma.cc/k3gr-v9bq	X
taxlaw-11799	543	36	]	]	X
taxlaw-11799	543	37	221	221	NUM
taxlaw-11799	543	38	i	i	PROPN
taxlaw-11799	543	39	d.	d.	PROPN
taxlaw-11799	543	40	;	;	PUNCT
taxlaw-11799	543	41	katerina	katerina	PROPN
taxlaw-11799	543	42	perrou	perrou	PROPN
taxlaw-11799	543	43	,	,	PUNCT
taxlaw-11799	543	44	the	the	DET
taxlaw-11799	543	45	ombudsman	ombudsman	NOUN
taxlaw-11799	543	46	and	and	CCONJ
taxlaw-11799	543	47	the	the	DET
taxlaw-11799	543	48	process	process	NOUN
taxlaw-11799	543	49	of	of	ADP
taxlaw-11799	543	50	resolution	resolution	NOUN
taxlaw-11799	543	51	of	of	ADP
taxlaw-11799	543	52	international	international	ADJ
taxlaw-11799	543	53	tax	tax	NOUN
taxlaw-11799	543	54	disputes	dispute	NOUN
taxlaw-11799	543	55	–	–	PUNCT
taxlaw-11799	543	56	protecting	protect	VERB
taxlaw-11799	543	57	the	the	DET
taxlaw-11799	543	58	‘	'	PUNCT
taxlaw-11799	543	59	invisible	invisible	ADJ
taxlaw-11799	543	60	party	party	NOUN
taxlaw-11799	543	61	’	'	PUNCT
taxlaw-11799	543	62	to	to	ADP
taxlaw-11799	543	63	the	the	DET
taxlaw-11799	543	64	map	map	NOUN
taxlaw-11799	543	65	,	,	PUNCT
taxlaw-11799	543	66	world	world	NOUN
taxlaw-11799	543	67	tax	tax	NOUN
taxlaw-11799	543	68	j.	j.	PROPN
taxlaw-11799	543	69	(	(	PUNCT
taxlaw-11799	543	70	ibfd	ibfd	PROPN
taxlaw-11799	543	71	)	)	PUNCT
taxlaw-11799	543	72	108	108	NUM
taxlaw-11799	543	73	(	(	PUNCT
taxlaw-11799	543	74	2018	2018	NUM
taxlaw-11799	543	75	)	)	PUNCT
taxlaw-11799	543	76	.	.	PUNCT
taxlaw-11799	544	1	222	222	NUM
taxlaw-11799	544	2	comm	comm	NOUN
taxlaw-11799	544	3	.	.	PUNCT
taxlaw-11799	545	1	of	of	ADP
taxlaw-11799	545	2	experts	expert	NOUN
taxlaw-11799	545	3	on	on	ADP
taxlaw-11799	545	4	int’l	int’l	NUM
taxlaw-11799	545	5	coop	coop	NOUN
taxlaw-11799	545	6	.	.	PUNCT
taxlaw-11799	546	1	in	in	ADP
taxlaw-11799	546	2	tax	tax	NOUN
taxlaw-11799	546	3	matters	matter	NOUN
taxlaw-11799	546	4	,	,	PUNCT
taxlaw-11799	546	5	rep	rep	PROPN
taxlaw-11799	546	6	.	.	PROPN
taxlaw-11799	546	7	on	on	ADP
taxlaw-11799	546	8	its	its	PRON
taxlaw-11799	546	9	fourteenth	fourteenth	ADJ
taxlaw-11799	546	10	session	session	NOUN
taxlaw-11799	546	11	,	,	PUNCT
taxlaw-11799	546	12	coordinator	coordinator	NOUN
taxlaw-11799	546	13	’s	’s	PART
taxlaw-11799	546	14	report	report	NOUN
taxlaw-11799	546	15	on	on	ADP
taxlaw-11799	546	16	work	work	NOUN
taxlaw-11799	546	17	of	of	ADP
taxlaw-11799	546	18	the	the	DET
taxlaw-11799	546	19	subcommittee	subcommittee	NOUN
taxlaw-11799	546	20	on	on	ADP
taxlaw-11799	546	21	the	the	DET
taxlaw-11799	546	22	mutual	mutual	ADJ
taxlaw-11799	546	23	agreement	agreement	NOUN
taxlaw-11799	546	24	procedure	procedure	NOUN
taxlaw-11799	546	25	dispute	dispute	NOUN
taxlaw-11799	546	26	avoidance	avoidance	NOUN
taxlaw-11799	546	27	and	and	CCONJ
taxlaw-11799	546	28	resolution	resolution	NOUN
taxlaw-11799	546	29	,	,	PUNCT
taxlaw-11799	546	30	at	at	ADP
taxlaw-11799	546	31	2	2	NUM
taxlaw-11799	546	32	,	,	PUNCT
taxlaw-11799	546	33	u.n	u.n	PROPN
taxlaw-11799	546	34	.	.	PROPN
taxlaw-11799	546	35	doc	doc	PROPN
taxlaw-11799	546	36	.	.	PUNCT
taxlaw-11799	547	1	e	e	X
taxlaw-11799	547	2	/	/	SYM
taxlaw-11799	547	3	c.18/2017	c.18/2017	PROPN
taxlaw-11799	547	4	/	/	SYM
taxlaw-11799	547	5	crp.4	crp.4	PRON
taxlaw-11799	547	6	(	(	PUNCT
taxlaw-11799	547	7	2017	2017	NUM
taxlaw-11799	547	8	)	)	PUNCT
taxlaw-11799	547	9	223	223	NUM
taxlaw-11799	548	1	i	i	PRON
taxlaw-11799	548	2	d.	d.	NOUN
taxlaw-11799	548	3	224	224	NUM
taxlaw-11799	548	4	“	"	PUNCT
taxlaw-11799	548	5	mediation	mediation	NOUN
taxlaw-11799	548	6	”	"	PUNCT
taxlaw-11799	548	7	includes	include	VERB
taxlaw-11799	548	8	all	all	DET
taxlaw-11799	548	9	elements	element	NOUN
taxlaw-11799	548	10	of	of	ADP
taxlaw-11799	548	11	such	such	ADJ
taxlaw-11799	548	12	procedures	procedure	NOUN
taxlaw-11799	548	13	as	as	SCONJ
taxlaw-11799	548	14	are	be	AUX
taxlaw-11799	548	15	appropriate	appropriate	ADJ
taxlaw-11799	548	16	in	in	ADP
taxlaw-11799	548	17	the	the	DET
taxlaw-11799	548	18	map	map	NOUN
taxlaw-11799	548	19	process	process	NOUN
taxlaw-11799	548	20	.	.	PUNCT
taxlaw-11799	549	1	225	225	NUM
taxlaw-11799	549	2	committee	committee	NOUN
taxlaw-11799	549	3	of	of	ADP
taxlaw-11799	549	4	experts	expert	NOUN
taxlaw-11799	549	5	on	on	ADP
taxlaw-11799	549	6	international	international	ADJ
taxlaw-11799	549	7	cooperation	cooperation	NOUN
taxlaw-11799	549	8	in	in	ADP
taxlaw-11799	549	9	tax	tax	NOUN
taxlaw-11799	549	10	matters	matter	NOUN
taxlaw-11799	549	11	nineteenth	nineteenth	PROPN
taxlaw-11799	549	12	session	session	NOUN
taxlaw-11799	549	13	,	,	PUNCT
taxlaw-11799	549	14	supra	supra	PROPN
taxlaw-11799	549	15	note	note	PROPN
taxlaw-11799	549	16	211	211	NUM
taxlaw-11799	549	17	,	,	PUNCT
taxlaw-11799	549	18	at	at	ADP
taxlaw-11799	549	19	10	10	NUM
taxlaw-11799	549	20	.	.	PUNCT
taxlaw-11799	549	21	56	56	NUM
taxlaw-11799	549	22	columbia	columbia	PROPN
taxlaw-11799	549	23	journal	journal	PROPN
taxlaw-11799	549	24	of	of	ADP
taxlaw-11799	549	25	tax	tax	NOUN
taxlaw-11799	549	26	law	law	NOUN
taxlaw-11799	550	1	[	[	X
taxlaw-11799	550	2	vol	vol	NOUN
taxlaw-11799	550	3	14:1	14:1	NUM
taxlaw-11799	550	4	why	why	SCONJ
taxlaw-11799	550	5	the	the	DET
taxlaw-11799	550	6	disputing	dispute	VERB
taxlaw-11799	550	7	parties	party	NOUN
taxlaw-11799	550	8	’	'	PUNCT
taxlaw-11799	550	9	positions	position	NOUN
taxlaw-11799	550	10	differ	differ	VERB
taxlaw-11799	550	11	.	.	PUNCT
taxlaw-11799	550	12	”226	”226	PROPN
taxlaw-11799	550	13	during	during	ADP
taxlaw-11799	550	14	the	the	DET
taxlaw-11799	550	15	process	process	NOUN
taxlaw-11799	550	16	,	,	PUNCT
taxlaw-11799	550	17	parties	party	NOUN
taxlaw-11799	550	18	retain	retain	VERB
taxlaw-11799	550	19	full	full	ADJ
taxlaw-11799	550	20	control	control	NOUN
taxlaw-11799	550	21	of	of	ADP
taxlaw-11799	550	22	the	the	DET
taxlaw-11799	550	23	decision.227	decision.227	PROPN
taxlaw-11799	550	24	because	because	SCONJ
taxlaw-11799	550	25	of	of	ADP
taxlaw-11799	550	26	its	its	PRON
taxlaw-11799	550	27	flexibility	flexibility	NOUN
taxlaw-11799	550	28	and	and	CCONJ
taxlaw-11799	550	29	confidentiality	confidentiality	NOUN
taxlaw-11799	550	30	,	,	PUNCT
taxlaw-11799	550	31	mediation	mediation	NOUN
taxlaw-11799	550	32	is	be	AUX
taxlaw-11799	550	33	frequently	frequently	ADV
taxlaw-11799	550	34	used	use	VERB
taxlaw-11799	550	35	to	to	PART
taxlaw-11799	550	36	solve	solve	VERB
taxlaw-11799	550	37	different	different	ADJ
taxlaw-11799	550	38	kinds	kind	NOUN
taxlaw-11799	550	39	of	of	ADP
taxlaw-11799	550	40	disputes	dispute	NOUN
taxlaw-11799	550	41	.	.	PUNCT
taxlaw-11799	551	1	mediation	mediation	NOUN
taxlaw-11799	551	2	’s	’s	PART
taxlaw-11799	551	3	effectiveness	effectiveness	NOUN
taxlaw-11799	551	4	is	be	AUX
taxlaw-11799	551	5	determined	determine	VERB
taxlaw-11799	551	6	by	by	ADP
taxlaw-11799	551	7	the	the	DET
taxlaw-11799	551	8	mediator	mediator	NOUN
taxlaw-11799	551	9	,	,	PUNCT
taxlaw-11799	551	10	and	and	CCONJ
taxlaw-11799	551	11	the	the	DET
taxlaw-11799	551	12	fundamental	fundamental	ADJ
taxlaw-11799	551	13	role	role	NOUN
taxlaw-11799	551	14	of	of	ADP
taxlaw-11799	551	15	a	a	DET
taxlaw-11799	551	16	mediator	mediator	NOUN
taxlaw-11799	551	17	is	be	AUX
taxlaw-11799	551	18	to	to	PART
taxlaw-11799	551	19	create	create	VERB
taxlaw-11799	551	20	awareness	awareness	NOUN
taxlaw-11799	551	21	between	between	ADP
taxlaw-11799	551	22	the	the	DET
taxlaw-11799	551	23	disputing	dispute	VERB
taxlaw-11799	551	24	parties	party	NOUN
taxlaw-11799	551	25	about	about	ADP
taxlaw-11799	551	26	what	what	DET
taxlaw-11799	551	27	mediation	mediation	NOUN
taxlaw-11799	551	28	is	be	AUX
taxlaw-11799	551	29	.	.	PUNCT
taxlaw-11799	552	1	when	when	SCONJ
taxlaw-11799	552	2	there	there	PRON
taxlaw-11799	552	3	is	be	VERB
taxlaw-11799	552	4	a	a	DET
taxlaw-11799	552	5	dispute	dispute	NOUN
taxlaw-11799	552	6	between	between	ADP
taxlaw-11799	552	7	states	state	NOUN
taxlaw-11799	552	8	with	with	ADP
taxlaw-11799	552	9	various	various	ADJ
taxlaw-11799	552	10	levels	level	NOUN
taxlaw-11799	552	11	of	of	ADP
taxlaw-11799	552	12	map	map	NOUN
taxlaw-11799	552	13	experience	experience	NOUN
taxlaw-11799	552	14	,	,	PUNCT
taxlaw-11799	552	15	mediation	mediation	NOUN
taxlaw-11799	552	16	can	can	AUX
taxlaw-11799	552	17	be	be	AUX
taxlaw-11799	552	18	helpful	helpful	ADJ
taxlaw-11799	552	19	,	,	PUNCT
taxlaw-11799	552	20	especially	especially	ADV
taxlaw-11799	552	21	for	for	ADP
taxlaw-11799	552	22	less	less	ADV
taxlaw-11799	552	23	developed	develop	VERB
taxlaw-11799	552	24	countries	country	NOUN
taxlaw-11799	552	25	with	with	ADP
taxlaw-11799	552	26	little	little	ADJ
taxlaw-11799	552	27	experience	experience	NOUN
taxlaw-11799	552	28	in	in	ADP
taxlaw-11799	552	29	map	map	NOUN
taxlaw-11799	552	30	processes	process	NOUN
taxlaw-11799	552	31	.	.	PUNCT
taxlaw-11799	553	1	mediation	mediation	NOUN
taxlaw-11799	553	2	is	be	AUX
taxlaw-11799	553	3	beneficial	beneficial	ADJ
taxlaw-11799	553	4	to	to	PART
taxlaw-11799	553	5	protect	protect	VERB
taxlaw-11799	553	6	the	the	DET
taxlaw-11799	553	7	respective	respective	ADJ
taxlaw-11799	553	8	countries	country	NOUN
taxlaw-11799	553	9	’	’	PART
taxlaw-11799	553	10	tax	tax	NOUN
taxlaw-11799	553	11	bases	basis	NOUN
taxlaw-11799	553	12	by	by	ADP
taxlaw-11799	553	13	building	build	VERB
taxlaw-11799	553	14	experience	experience	NOUN
taxlaw-11799	553	15	in	in	ADP
taxlaw-11799	553	16	resolving	resolve	VERB
taxlaw-11799	553	17	such	such	ADJ
taxlaw-11799	553	18	disputes	dispute	NOUN
taxlaw-11799	553	19	.	.	PUNCT
taxlaw-11799	554	1	the	the	DET
taxlaw-11799	554	2	ordinary	ordinary	ADJ
taxlaw-11799	554	3	focus	focus	NOUN
taxlaw-11799	554	4	of	of	ADP
taxlaw-11799	554	5	a	a	DET
taxlaw-11799	554	6	mediation	mediation	NOUN
taxlaw-11799	554	7	is	be	AUX
taxlaw-11799	554	8	not	not	PART
taxlaw-11799	554	9	to	to	PART
taxlaw-11799	554	10	let	let	VERB
taxlaw-11799	554	11	the	the	DET
taxlaw-11799	554	12	mediator	mediator	NOUN
taxlaw-11799	554	13	point	point	VERB
taxlaw-11799	554	14	out	out	ADP
taxlaw-11799	554	15	the	the	DET
taxlaw-11799	554	16	dispute	dispute	NOUN
taxlaw-11799	554	17	.	.	PUNCT
taxlaw-11799	555	1	instead	instead	ADV
taxlaw-11799	555	2	,	,	PUNCT
taxlaw-11799	555	3	the	the	DET
taxlaw-11799	555	4	working	working	NOUN
taxlaw-11799	555	5	relations	relation	NOUN
taxlaw-11799	555	6	between	between	ADP
taxlaw-11799	555	7	the	the	DET
taxlaw-11799	555	8	disputing	dispute	VERB
taxlaw-11799	555	9	parties	party	NOUN
taxlaw-11799	555	10	should	should	AUX
taxlaw-11799	555	11	be	be	AUX
taxlaw-11799	555	12	focused	focus	VERB
taxlaw-11799	555	13	more	more	ADV
taxlaw-11799	555	14	on	on	ADP
taxlaw-11799	555	15	the	the	DET
taxlaw-11799	555	16	mediation	mediation	NOUN
taxlaw-11799	555	17	process	process	NOUN
taxlaw-11799	555	18	,	,	PUNCT
taxlaw-11799	555	19	which	which	PRON
taxlaw-11799	555	20	is	be	AUX
taxlaw-11799	555	21	whether	whether	SCONJ
taxlaw-11799	555	22	or	or	CCONJ
taxlaw-11799	555	23	not	not	PART
taxlaw-11799	555	24	they	they	PRON
taxlaw-11799	555	25	are	be	AUX
taxlaw-11799	555	26	willing	willing	ADJ
taxlaw-11799	555	27	to	to	PART
taxlaw-11799	555	28	communicate	communicate	VERB
taxlaw-11799	555	29	with	with	ADP
taxlaw-11799	555	30	each	each	DET
taxlaw-11799	555	31	other	other	ADJ
taxlaw-11799	555	32	and	and	CCONJ
taxlaw-11799	555	33	achieve	achieve	VERB
taxlaw-11799	555	34	mutual	mutual	ADJ
taxlaw-11799	555	35	understanding	understanding	NOUN
taxlaw-11799	555	36	.	.	PUNCT
taxlaw-11799	556	1	as	as	SCONJ
taxlaw-11799	556	2	mediation	mediation	NOUN
taxlaw-11799	556	3	has	have	AUX
taxlaw-11799	556	4	already	already	ADV
taxlaw-11799	556	5	been	be	AUX
taxlaw-11799	556	6	allowed	allow	VERB
taxlaw-11799	556	7	in	in	ADP
taxlaw-11799	556	8	article	article	NOUN
taxlaw-11799	556	9	25	25	NUM
taxlaw-11799	556	10	of	of	ADP
taxlaw-11799	556	11	the	the	DET
taxlaw-11799	556	12	oecd	oecd	PROPN
taxlaw-11799	556	13	model	model	NOUN
taxlaw-11799	556	14	and	and	CCONJ
taxlaw-11799	556	15	its	its	PRON
taxlaw-11799	556	16	respective	respective	ADJ
taxlaw-11799	556	17	commentary,228	commentary,228	PROPN
taxlaw-11799	556	18	countries	country	NOUN
taxlaw-11799	556	19	can	can	AUX
taxlaw-11799	556	20	choose	choose	VERB
taxlaw-11799	556	21	to	to	PART
taxlaw-11799	556	22	adopt	adopt	VERB
taxlaw-11799	556	23	mediation	mediation	NOUN
taxlaw-11799	556	24	either	either	CCONJ
taxlaw-11799	556	25	as	as	ADP
taxlaw-11799	556	26	a	a	DET
taxlaw-11799	556	27	default	default	NOUN
taxlaw-11799	556	28	or	or	CCONJ
taxlaw-11799	556	29	supplementary	supplementary	ADJ
taxlaw-11799	556	30	option.229	option.229	NOUN
taxlaw-11799	556	31	rather	rather	ADV
taxlaw-11799	556	32	than	than	ADP
taxlaw-11799	556	33	depending	depend	VERB
taxlaw-11799	556	34	on	on	ADP
taxlaw-11799	556	35	the	the	DET
taxlaw-11799	556	36	map	map	NOUN
taxlaw-11799	556	37	,	,	PUNCT
taxlaw-11799	556	38	tax	tax	NOUN
taxlaw-11799	556	39	related	relate	VERB
taxlaw-11799	556	40	disputes	dispute	NOUN
taxlaw-11799	556	41	can	can	AUX
taxlaw-11799	556	42	also	also	ADV
taxlaw-11799	556	43	be	be	AUX
taxlaw-11799	556	44	resolved	resolve	VERB
taxlaw-11799	556	45	with	with	ADP
taxlaw-11799	556	46	the	the	DET
taxlaw-11799	556	47	help	help	NOUN
taxlaw-11799	556	48	from	from	ADP
taxlaw-11799	556	49	a	a	DET
taxlaw-11799	556	50	mediator	mediator	NOUN
taxlaw-11799	556	51	.	.	PUNCT
taxlaw-11799	557	1	as	as	SCONJ
taxlaw-11799	557	2	it	it	PRON
taxlaw-11799	557	3	is	be	AUX
taxlaw-11799	557	4	normal	normal	ADJ
taxlaw-11799	557	5	for	for	SCONJ
taxlaw-11799	557	6	countries	country	NOUN
taxlaw-11799	557	7	to	to	PART
taxlaw-11799	557	8	have	have	VERB
taxlaw-11799	557	9	various	various	ADJ
taxlaw-11799	557	10	interpretations	interpretation	NOUN
taxlaw-11799	557	11	on	on	ADP
taxlaw-11799	557	12	the	the	DET
taxlaw-11799	557	13	same	same	ADJ
taxlaw-11799	557	14	treaty	treaty	NOUN
taxlaw-11799	557	15	provision	provision	NOUN
taxlaw-11799	557	16	,	,	PUNCT
taxlaw-11799	557	17	the	the	DET
taxlaw-11799	557	18	dispute	dispute	NOUN
taxlaw-11799	557	19	may	may	AUX
taxlaw-11799	557	20	be	be	AUX
taxlaw-11799	557	21	caused	cause	VERB
taxlaw-11799	557	22	by	by	ADP
taxlaw-11799	557	23	this	this	DET
taxlaw-11799	557	24	plurality	plurality	NOUN
taxlaw-11799	557	25	of	of	ADP
taxlaw-11799	557	26	perspectives	perspective	NOUN
taxlaw-11799	557	27	.	.	PUNCT
taxlaw-11799	558	1	the	the	DET
taxlaw-11799	558	2	involvement	involvement	NOUN
taxlaw-11799	558	3	of	of	ADP
taxlaw-11799	558	4	a	a	DET
taxlaw-11799	558	5	mediator	mediator	NOUN
taxlaw-11799	558	6	can	can	AUX
taxlaw-11799	558	7	improve	improve	VERB
taxlaw-11799	558	8	the	the	DET
taxlaw-11799	558	9	understanding	understanding	NOUN
taxlaw-11799	558	10	of	of	ADP
taxlaw-11799	558	11	each	each	DET
taxlaw-11799	558	12	party	party	NOUN
taxlaw-11799	558	13	’s	’s	PART
taxlaw-11799	558	14	position	position	NOUN
taxlaw-11799	558	15	and	and	CCONJ
taxlaw-11799	558	16	an	an	DET
taxlaw-11799	558	17	agreement	agreement	NOUN
taxlaw-11799	558	18	may	may	AUX
taxlaw-11799	558	19	be	be	AUX
taxlaw-11799	558	20	more	more	ADV
taxlaw-11799	558	21	likely	likely	ADJ
taxlaw-11799	558	22	to	to	PART
taxlaw-11799	558	23	be	be	AUX
taxlaw-11799	558	24	reached	reach	VERB
taxlaw-11799	558	25	.	.	PUNCT
taxlaw-11799	559	1	by	by	ADP
taxlaw-11799	559	2	incorporating	incorporate	VERB
taxlaw-11799	559	3	mediation	mediation	NOUN
taxlaw-11799	559	4	to	to	ADP
taxlaw-11799	559	5	the	the	DET
taxlaw-11799	559	6	map	map	NOUN
taxlaw-11799	559	7	,	,	PUNCT
taxlaw-11799	559	8	the	the	DET
taxlaw-11799	559	9	whole	whole	ADJ
taxlaw-11799	559	10	procedure	procedure	NOUN
taxlaw-11799	559	11	can	can	AUX
taxlaw-11799	559	12	be	be	AUX
taxlaw-11799	559	13	more	more	ADV
taxlaw-11799	559	14	efficient	efficient	ADJ
taxlaw-11799	559	15	and	and	CCONJ
taxlaw-11799	559	16	less	less	ADV
taxlaw-11799	559	17	burdensome	burdensome	ADJ
taxlaw-11799	559	18	.	.	PUNCT
taxlaw-11799	560	1	taxpayers	taxpayer	NOUN
taxlaw-11799	560	2	may	may	AUX
taxlaw-11799	560	3	be	be	AUX
taxlaw-11799	560	4	more	more	ADV
taxlaw-11799	560	5	likely	likely	ADJ
taxlaw-11799	560	6	to	to	PART
taxlaw-11799	560	7	initiate	initiate	VERB
taxlaw-11799	560	8	proceedings	proceeding	NOUN
taxlaw-11799	560	9	if	if	SCONJ
taxlaw-11799	560	10	they	they	PRON
taxlaw-11799	560	11	have	have	VERB
taxlaw-11799	560	12	confidence	confidence	NOUN
taxlaw-11799	560	13	that	that	SCONJ
taxlaw-11799	560	14	their	their	PRON
taxlaw-11799	560	15	disputes	dispute	NOUN
taxlaw-11799	560	16	can	can	AUX
taxlaw-11799	560	17	be	be	AUX
taxlaw-11799	560	18	resolved	resolve	VERB
taxlaw-11799	560	19	efficiently	efficiently	ADV
taxlaw-11799	560	20	.	.	PUNCT
taxlaw-11799	561	1	230	230	NUM
taxlaw-11799	561	2	if	if	SCONJ
taxlaw-11799	561	3	countries	country	NOUN
taxlaw-11799	561	4	decide	decide	VERB
taxlaw-11799	561	5	to	to	PART
taxlaw-11799	561	6	incorporate	incorporate	VERB
taxlaw-11799	561	7	mediation	mediation	NOUN
taxlaw-11799	561	8	into	into	ADP
taxlaw-11799	561	9	map	map	NOUN
taxlaw-11799	561	10	,	,	PUNCT
taxlaw-11799	561	11	the	the	DET
taxlaw-11799	561	12	proceedings	proceeding	NOUN
taxlaw-11799	561	13	may	may	AUX
taxlaw-11799	561	14	be	be	AUX
taxlaw-11799	561	15	conducted	conduct	VERB
taxlaw-11799	561	16	without	without	ADP
taxlaw-11799	561	17	the	the	DET
taxlaw-11799	561	18	involvement	involvement	NOUN
taxlaw-11799	561	19	of	of	ADP
taxlaw-11799	561	20	taxpayers	taxpayer	NOUN
taxlaw-11799	561	21	in	in	ADP
taxlaw-11799	561	22	line	line	NOUN
taxlaw-11799	561	23	with	with	ADP
taxlaw-11799	561	24	the	the	DET
taxlaw-11799	561	25	requirements	requirement	NOUN
taxlaw-11799	561	26	of	of	ADP
taxlaw-11799	561	27	map	map	NOUN
taxlaw-11799	561	28	.	.	PUNCT
taxlaw-11799	562	1	mediation	mediation	NOUN
taxlaw-11799	562	2	can	can	AUX
taxlaw-11799	562	3	be	be	AUX
taxlaw-11799	562	4	a	a	DET
taxlaw-11799	562	5	good	good	ADJ
taxlaw-11799	562	6	method	method	NOUN
taxlaw-11799	562	7	to	to	PART
taxlaw-11799	562	8	resolve	resolve	VERB
taxlaw-11799	562	9	disputes	dispute	NOUN
taxlaw-11799	562	10	at	at	ADP
taxlaw-11799	562	11	the	the	DET
taxlaw-11799	562	12	very	very	ADJ
taxlaw-11799	562	13	beginning	beginning	NOUN
taxlaw-11799	562	14	.	.	PUNCT
taxlaw-11799	563	1	during	during	ADP
taxlaw-11799	563	2	the	the	DET
taxlaw-11799	563	3	map	map	NOUN
taxlaw-11799	563	4	process	process	NOUN
taxlaw-11799	563	5	,	,	PUNCT
taxlaw-11799	563	6	the	the	DET
taxlaw-11799	563	7	taxpayer	taxpayer	NOUN
taxlaw-11799	563	8	is	be	AUX
taxlaw-11799	563	9	not	not	PART
taxlaw-11799	563	10	a	a	DET
taxlaw-11799	563	11	party	party	NOUN
taxlaw-11799	563	12	to	to	ADP
taxlaw-11799	563	13	the	the	DET
taxlaw-11799	563	14	process.231	process.231	PROPN
taxlaw-11799	563	15	map	map	NOUN
taxlaw-11799	563	16	,	,	PUNCT
taxlaw-11799	563	17	as	as	ADP
taxlaw-11799	563	18	a	a	DET
taxlaw-11799	563	19	government	government	NOUN
taxlaw-11799	563	20	-	-	PUNCT
taxlaw-11799	563	21	to	to	ADP
taxlaw-11799	563	22	-	-	PUNCT
taxlaw-11799	563	23	government	government	NOUN
taxlaw-11799	563	24	process	process	NOUN
taxlaw-11799	563	25	,	,	PUNCT
taxlaw-11799	563	26	is	be	AUX
taxlaw-11799	563	27	conducted	conduct	VERB
taxlaw-11799	563	28	between	between	ADP
taxlaw-11799	563	29	competent	competent	ADJ
taxlaw-11799	563	30	authorities	authority	NOUN
taxlaw-11799	563	31	.	.	PUNCT
taxlaw-11799	564	1	the	the	DET
taxlaw-11799	564	2	role	role	NOUN
taxlaw-11799	564	3	of	of	ADP
taxlaw-11799	564	4	taxpayers	taxpayer	NOUN
taxlaw-11799	564	5	is	be	AUX
taxlaw-11799	564	6	limited	limit	VERB
taxlaw-11799	564	7	in	in	ADP
taxlaw-11799	564	8	the	the	DET
taxlaw-11799	564	9	fact	fact	NOUN
taxlaw-11799	564	10	-	-	PUNCT
taxlaw-11799	564	11	finding	finding	NOUN
taxlaw-11799	564	12	procedure.232	procedure.232	NOUN
taxlaw-11799	564	13	the	the	DET
taxlaw-11799	564	14	inclusion	inclusion	NOUN
taxlaw-11799	564	15	of	of	ADP
taxlaw-11799	564	16	taxpayers	taxpayer	NOUN
taxlaw-11799	564	17	in	in	ADP
taxlaw-11799	564	18	the	the	DET
taxlaw-11799	564	19	dispute	dispute	NOUN
taxlaw-11799	564	20	resolution	resolution	NOUN
taxlaw-11799	564	21	process	process	NOUN
taxlaw-11799	564	22	is	be	AUX
taxlaw-11799	564	23	valuable.they	valuable.they	PRON
taxlaw-11799	564	24	not	not	PART
taxlaw-11799	564	25	only	only	ADV
taxlaw-11799	564	26	provide	provide	VERB
taxlaw-11799	564	27	basic	basic	ADJ
taxlaw-11799	564	28	documents	document	NOUN
taxlaw-11799	564	29	and	and	CCONJ
taxlaw-11799	564	30	information	information	NOUN
taxlaw-11799	564	31	related	relate	VERB
taxlaw-11799	564	32	to	to	ADP
taxlaw-11799	564	33	the	the	DET
taxlaw-11799	564	34	disputes	dispute	NOUN
taxlaw-11799	564	35	,	,	PUNCT
taxlaw-11799	564	36	but	but	CCONJ
taxlaw-11799	564	37	also	also	ADV
taxlaw-11799	564	38	provide	provide	VERB
taxlaw-11799	564	39	226	226	NUM
taxlaw-11799	564	40	hans	han	NOUN
taxlaw-11799	564	41	mooij	mooij	NOUN
taxlaw-11799	564	42	,	,	PUNCT
taxlaw-11799	564	43	supra	supra	PROPN
taxlaw-11799	564	44	note	note	NOUN
taxlaw-11799	564	45	152	152	NUM
taxlaw-11799	564	46	,	,	PUNCT
taxlaw-11799	564	47	at	at	ADP
taxlaw-11799	564	48	254	254	NUM
taxlaw-11799	564	49	-	-	SYM
taxlaw-11799	564	50	55	55	NUM
taxlaw-11799	564	51	.	.	PUNCT
taxlaw-11799	565	1	227	227	NUM
taxlaw-11799	565	2	committee	committee	NOUN
taxlaw-11799	565	3	of	of	ADP
taxlaw-11799	565	4	experts	expert	NOUN
taxlaw-11799	565	5	on	on	ADP
taxlaw-11799	565	6	international	international	ADJ
taxlaw-11799	565	7	cooperation	cooperation	NOUN
taxlaw-11799	565	8	in	in	ADP
taxlaw-11799	565	9	tax	tax	NOUN
taxlaw-11799	565	10	matters	matter	NOUN
taxlaw-11799	565	11	nineteenth	nineteenth	PROPN
taxlaw-11799	565	12	session	session	NOUN
taxlaw-11799	565	13	,	,	PUNCT
taxlaw-11799	565	14	supra	supra	PROPN
taxlaw-11799	565	15	note	note	PROPN
taxlaw-11799	565	16	211	211	NUM
taxlaw-11799	565	17	.	.	PUNCT
taxlaw-11799	566	1	228	228	NUM
taxlaw-11799	566	2	see	see	VERB
taxlaw-11799	566	3	oecd	oecd	PROPN
taxlaw-11799	566	4	,	,	PUNCT
taxlaw-11799	566	5	model	model	NOUN
taxlaw-11799	566	6	tax	tax	NOUN
taxlaw-11799	566	7	convention	convention	NOUN
taxlaw-11799	566	8	on	on	ADP
taxlaw-11799	566	9	income	income	NOUN
taxlaw-11799	566	10	and	and	CCONJ
taxlaw-11799	566	11	on	on	ADP
taxlaw-11799	566	12	capital	capital	NOUN
taxlaw-11799	566	13	,	,	PUNCT
taxlaw-11799	566	14	supra	supra	PROPN
taxlaw-11799	566	15	note	note	NOUN
taxlaw-11799	566	16	212	212	NUM
taxlaw-11799	566	17	.	.	PUNCT
taxlaw-11799	567	1	229	229	NUM
taxlaw-11799	567	2	united	united	PROPN
taxlaw-11799	567	3	nations	nation	NOUN
taxlaw-11799	567	4	,	,	PUNCT
taxlaw-11799	567	5	ecosoc	ecosoc	NOUN
taxlaw-11799	567	6	committee	committee	NOUN
taxlaw-11799	567	7	of	of	ADP
taxlaw-11799	567	8	experts	expert	NOUN
taxlaw-11799	567	9	on	on	ADP
taxlaw-11799	567	10	international	international	ADJ
taxlaw-11799	567	11	cooperation	cooperation	NOUN
taxlaw-11799	567	12	in	in	ADP
taxlaw-11799	567	13	tax	tax	NOUN
taxlaw-11799	567	14	matters	matter	NOUN
taxlaw-11799	567	15	,	,	PUNCT
taxlaw-11799	567	16	coordinator	coordinator	NOUN
taxlaw-11799	567	17	’s	’s	PART
taxlaw-11799	567	18	report	report	NOUN
taxlaw-11799	567	19	on	on	ADP
taxlaw-11799	567	20	work	work	NOUN
taxlaw-11799	567	21	of	of	ADP
taxlaw-11799	567	22	the	the	DET
taxlaw-11799	567	23	subcommittee	subcommittee	NOUN
taxlaw-11799	567	24	on	on	ADP
taxlaw-11799	567	25	the	the	DET
taxlaw-11799	567	26	mutual	mutual	ADJ
taxlaw-11799	567	27	agreement	agreement	NOUN
taxlaw-11799	567	28	procedure	procedure	NOUN
taxlaw-11799	567	29	–	–	PUNCT
taxlaw-11799	567	30	dispute	dispute	NOUN
taxlaw-11799	567	31	avoidance	avoidance	NOUN
taxlaw-11799	567	32	and	and	CCONJ
taxlaw-11799	567	33	resolution	resolution	NOUN
taxlaw-11799	567	34	3	3	NUM
taxlaw-11799	567	35	(	(	PUNCT
taxlaw-11799	567	36	2016	2016	NUM
taxlaw-11799	567	37	)	)	PUNCT
taxlaw-11799	567	38	,	,	PUNCT
taxlaw-11799	567	39	e	e	X
taxlaw-11799	567	40	/	/	SYM
taxlaw-11799	567	41	c.18/2016	c.18/2016	PROPN
taxlaw-11799	567	42	/	/	SYM
taxlaw-11799	567	43	crp.4	crp.4	PROPN
taxlaw-11799	567	44	,	,	PUNCT
taxlaw-11799	567	45	annex	annex	VERB
taxlaw-11799	567	46	3	3	NUM
taxlaw-11799	567	47	on	on	ADP
taxlaw-11799	567	48	mediation	mediation	NOUN
taxlaw-11799	567	49	and	and	CCONJ
taxlaw-11799	567	50	other	other	ADJ
taxlaw-11799	567	51	forms	form	NOUN
taxlaw-11799	567	52	of	of	ADP
taxlaw-11799	567	53	nbdr	nbdr	NOUN
taxlaw-11799	567	54	.	.	PUNCT
taxlaw-11799	568	1	230	230	NUM
taxlaw-11799	568	2	joe	joe	PROPN
taxlaw-11799	568	3	dalton	dalton	PROPN
taxlaw-11799	568	4	,	,	PUNCT
taxlaw-11799	568	5	unlocking	unlock	VERB
taxlaw-11799	568	6	map	map	NOUN
taxlaw-11799	568	7	disputes	dispute	NOUN
taxlaw-11799	568	8	;	;	PUNCT
taxlaw-11799	568	9	is	be	AUX
taxlaw-11799	568	10	mediation	mediation	NOUN
taxlaw-11799	568	11	the	the	DET
taxlaw-11799	568	12	key	key	NOUN
taxlaw-11799	568	13	,	,	PUNCT
taxlaw-11799	568	14	24	24	NUM
taxlaw-11799	568	15	int’l	int’l	NUM
taxlaw-11799	568	16	tax	tax	NOUN
taxlaw-11799	568	17	rev	rev	X
taxlaw-11799	568	18	.	.	PROPN
taxlaw-11799	568	19	15	15	NUM
taxlaw-11799	568	20	(	(	PUNCT
taxlaw-11799	568	21	2013	2013	NUM
taxlaw-11799	568	22	)	)	PUNCT
taxlaw-11799	568	23	.	.	PUNCT
taxlaw-11799	569	1	231	231	NUM
taxlaw-11799	569	2	for	for	ADP
taxlaw-11799	569	3	a	a	DET
taxlaw-11799	569	4	more	more	ADV
taxlaw-11799	569	5	detailed	detailed	ADJ
taxlaw-11799	569	6	analysis	analysis	NOUN
taxlaw-11799	569	7	on	on	ADP
taxlaw-11799	569	8	the	the	DET
taxlaw-11799	569	9	role	role	NOUN
taxlaw-11799	569	10	of	of	ADP
taxlaw-11799	569	11	the	the	DET
taxlaw-11799	569	12	taxpayer	taxpayer	NOUN
taxlaw-11799	569	13	in	in	ADP
taxlaw-11799	569	14	international	international	ADJ
taxlaw-11799	569	15	tax	tax	NOUN
taxlaw-11799	569	16	dispute	dispute	NOUN
taxlaw-11799	569	17	resolution	resolution	NOUN
taxlaw-11799	569	18	,	,	PUNCT
taxlaw-11799	569	19	see	see	VERB
taxlaw-11799	569	20	limor	limor	PROPN
taxlaw-11799	569	21	riza	riza	PROPN
taxlaw-11799	569	22	,	,	PUNCT
taxlaw-11799	569	23	taxpayers	taxpayer	NOUN
taxlaw-11799	569	24	’	'	PUNCT
taxlaw-11799	569	25	lack	lack	NOUN
taxlaw-11799	569	26	of	of	ADP
taxlaw-11799	569	27	standing	stand	VERB
taxlaw-11799	569	28	in	in	ADP
taxlaw-11799	569	29	international	international	ADJ
taxlaw-11799	569	30	tax	tax	NOUN
taxlaw-11799	569	31	dispute	dispute	NOUN
taxlaw-11799	569	32	resolutions	resolution	NOUN
taxlaw-11799	569	33	:	:	PUNCT
taxlaw-11799	569	34	an	an	DET
taxlaw-11799	569	35	analysis	analysis	NOUN
taxlaw-11799	569	36	based	base	VERB
taxlaw-11799	569	37	on	on	ADP
taxlaw-11799	569	38	the	the	DET
taxlaw-11799	569	39	hybrid	hybrid	ADJ
taxlaw-11799	569	40	norms	norm	NOUN
taxlaw-11799	569	41	of	of	ADP
taxlaw-11799	569	42	international	international	ADJ
taxlaw-11799	569	43	taxation	taxation	NOUN
taxlaw-11799	569	44	,	,	PUNCT
taxlaw-11799	569	45	34	34	NUM
taxlaw-11799	569	46	pace	pace	NOUN
taxlaw-11799	569	47	l.	l.	PROPN
taxlaw-11799	569	48	rev	rev	PROPN
taxlaw-11799	569	49	.	.	PROPN
taxlaw-11799	569	50	1064	1064	NUM
taxlaw-11799	569	51	(	(	PUNCT
taxlaw-11799	569	52	2014	2014	NUM
taxlaw-11799	569	53	)	)	PUNCT
taxlaw-11799	569	54	.	.	PUNCT
taxlaw-11799	570	1	232	232	NUM
taxlaw-11799	570	2	see	see	VERB
taxlaw-11799	570	3	,	,	PUNCT
taxlaw-11799	570	4	oecd	oecd	PROPN
taxlaw-11799	570	5	,	,	PUNCT
taxlaw-11799	570	6	manual	manual	NOUN
taxlaw-11799	570	7	on	on	ADP
taxlaw-11799	570	8	effective	effective	ADJ
taxlaw-11799	570	9	mutual	mutual	ADJ
taxlaw-11799	570	10	agreement	agreement	NOUN
taxlaw-11799	570	11	procedures	procedure	NOUN
taxlaw-11799	570	12	(	(	PUNCT
taxlaw-11799	570	13	memap	memap	NOUN
taxlaw-11799	570	14	)	)	PUNCT
taxlaw-11799	570	15	(	(	PUNCT
taxlaw-11799	570	16	feb	feb	PROPN
taxlaw-11799	570	17	.	.	PROPN
taxlaw-11799	570	18	2007	2007	NUM
taxlaw-11799	570	19	)	)	PUNCT
taxlaw-11799	570	20	,	,	PUNCT
taxlaw-11799	570	21	https://www.oecd.org/ctp/38061910.pdf	https://www.oecd.org/ctp/38061910.pdf	PROPN
taxlaw-11799	570	22	,	,	PUNCT
taxlaw-11799	570	23	[	[	X
taxlaw-11799	570	24	https://perma.cc/a6jb-tuut	https://perma.cc/a6jb-tuut	X
taxlaw-11799	570	25	]	]	X
taxlaw-11799	570	26	.	.	PUNCT
taxlaw-11799	571	1	2023	2023	NUM
taxlaw-11799	571	2	]	]	PUNCT
taxlaw-11799	571	3	the	the	DET
taxlaw-11799	571	4	path	path	NOUN
taxlaw-11799	571	5	to	to	AUX
taxlaw-11799	571	6	mediation	mediation	NOUN
taxlaw-11799	571	7	57	57	NUM
taxlaw-11799	571	8	their	their	PRON
taxlaw-11799	571	9	own	own	ADJ
taxlaw-11799	571	10	proposal	proposal	NOUN
taxlaw-11799	571	11	to	to	PART
taxlaw-11799	571	12	resolve	resolve	VERB
taxlaw-11799	571	13	the	the	DET
taxlaw-11799	571	14	disputes	dispute	NOUN
taxlaw-11799	571	15	.	.	PUNCT
taxlaw-11799	572	1	in	in	ADP
taxlaw-11799	572	2	this	this	DET
taxlaw-11799	572	3	way	way	NOUN
taxlaw-11799	572	4	,	,	PUNCT
taxlaw-11799	572	5	the	the	DET
taxlaw-11799	572	6	speed	speed	NOUN
taxlaw-11799	572	7	of	of	ADP
taxlaw-11799	572	8	the	the	DET
taxlaw-11799	572	9	dispute	dispute	NOUN
taxlaw-11799	572	10	resolution	resolution	NOUN
taxlaw-11799	572	11	process	process	NOUN
taxlaw-11799	572	12	can	can	AUX
taxlaw-11799	572	13	be	be	AUX
taxlaw-11799	572	14	improved	improve	VERB
taxlaw-11799	572	15	.	.	PUNCT
taxlaw-11799	573	1	if	if	SCONJ
taxlaw-11799	573	2	mediation	mediation	NOUN
taxlaw-11799	573	3	is	be	AUX
taxlaw-11799	573	4	a	a	DET
taxlaw-11799	573	5	part	part	NOUN
taxlaw-11799	573	6	of	of	ADP
taxlaw-11799	573	7	map	map	NOUN
taxlaw-11799	573	8	,	,	PUNCT
taxlaw-11799	573	9	the	the	DET
taxlaw-11799	573	10	mediator	mediator	NOUN
taxlaw-11799	573	11	can	can	AUX
taxlaw-11799	573	12	grant	grant	VERB
taxlaw-11799	573	13	the	the	DET
taxlaw-11799	573	14	rights	right	NOUN
taxlaw-11799	573	15	of	of	ADP
taxlaw-11799	573	16	taxpayers	taxpayer	NOUN
taxlaw-11799	573	17	.	.	PUNCT
taxlaw-11799	574	1	c.	c.	NOUN
taxlaw-11799	574	2	what	what	DET
taxlaw-11799	574	3	types	type	NOUN
taxlaw-11799	574	4	of	of	ADP
taxlaw-11799	574	5	disputes	dispute	NOUN
taxlaw-11799	574	6	can	can	AUX
taxlaw-11799	574	7	mediation	mediation	NOUN
taxlaw-11799	574	8	resolve	resolve	VERB
taxlaw-11799	574	9	?	?	PUNCT
taxlaw-11799	575	1	some	some	DET
taxlaw-11799	575	2	double	double	ADJ
taxlaw-11799	575	3	tax	tax	NOUN
taxlaw-11799	575	4	treaties	treaty	NOUN
taxlaw-11799	575	5	allow	allow	VERB
taxlaw-11799	575	6	the	the	DET
taxlaw-11799	575	7	application	application	NOUN
taxlaw-11799	575	8	of	of	ADP
taxlaw-11799	575	9	the	the	DET
taxlaw-11799	575	10	map.233	map.233	NOUN
taxlaw-11799	575	11	mediation	mediation	NOUN
taxlaw-11799	575	12	is	be	AUX
taxlaw-11799	575	13	especially	especially	ADV
taxlaw-11799	575	14	useful	useful	ADJ
taxlaw-11799	575	15	as	as	ADP
taxlaw-11799	575	16	a	a	DET
taxlaw-11799	575	17	means	means	NOUN
taxlaw-11799	575	18	of	of	ADP
taxlaw-11799	575	19	building	build	VERB
taxlaw-11799	575	20	confidence	confidence	NOUN
taxlaw-11799	575	21	in	in	ADP
taxlaw-11799	575	22	resolving	resolve	VERB
taxlaw-11799	575	23	the	the	DET
taxlaw-11799	575	24	related	related	ADJ
taxlaw-11799	575	25	dispute	dispute	NOUN
taxlaw-11799	575	26	when	when	SCONJ
taxlaw-11799	575	27	the	the	DET
taxlaw-11799	575	28	disputing	dispute	VERB
taxlaw-11799	575	29	countries	country	NOUN
taxlaw-11799	575	30	have	have	VERB
taxlaw-11799	575	31	different	different	ADJ
taxlaw-11799	575	32	levels	level	NOUN
taxlaw-11799	575	33	of	of	ADP
taxlaw-11799	575	34	experience	experience	NOUN
taxlaw-11799	575	35	in	in	ADP
taxlaw-11799	575	36	map.234	map.234	ADJ
taxlaw-11799	575	37	third	third	ADJ
taxlaw-11799	575	38	parties	party	NOUN
taxlaw-11799	575	39	serve	serve	VERB
taxlaw-11799	575	40	as	as	ADP
taxlaw-11799	575	41	mediators	mediator	NOUN
taxlaw-11799	575	42	during	during	ADP
taxlaw-11799	575	43	the	the	DET
taxlaw-11799	575	44	mediation	mediation	NOUN
taxlaw-11799	575	45	process	process	NOUN
taxlaw-11799	575	46	to	to	PART
taxlaw-11799	575	47	help	help	VERB
taxlaw-11799	575	48	disputing	dispute	VERB
taxlaw-11799	575	49	parties	party	NOUN
taxlaw-11799	575	50	resolve	resolve	VERB
taxlaw-11799	575	51	certain	certain	ADJ
taxlaw-11799	575	52	issues.235	issues.235	ADJ
taxlaw-11799	575	53	it	it	PRON
taxlaw-11799	575	54	is	be	AUX
taxlaw-11799	575	55	important	important	ADJ
taxlaw-11799	575	56	to	to	PART
taxlaw-11799	575	57	differentiate	differentiate	VERB
taxlaw-11799	575	58	between	between	ADP
taxlaw-11799	575	59	fact	fact	NOUN
taxlaw-11799	575	60	-	-	PUNCT
taxlaw-11799	575	61	related	relate	VERB
taxlaw-11799	575	62	and	and	CCONJ
taxlaw-11799	575	63	law	law	NOUN
taxlaw-11799	575	64	-	-	PUNCT
taxlaw-11799	575	65	related	relate	VERB
taxlaw-11799	575	66	disputes	dispute	NOUN
taxlaw-11799	575	67	when	when	SCONJ
taxlaw-11799	575	68	analyzing	analyze	VERB
taxlaw-11799	575	69	why	why	SCONJ
taxlaw-11799	575	70	transnational	transnational	ADJ
taxlaw-11799	575	71	tax	tax	NOUN
taxlaw-11799	575	72	disputes	dispute	NOUN
taxlaw-11799	575	73	arise	arise	VERB
taxlaw-11799	575	74	.	.	PUNCT
taxlaw-11799	576	1	236	236	NUM
taxlaw-11799	576	2	disputes	dispute	NOUN
taxlaw-11799	576	3	over	over	ADP
taxlaw-11799	576	4	taxation	taxation	NOUN
taxlaw-11799	576	5	may	may	AUX
taxlaw-11799	576	6	arise	arise	VERB
taxlaw-11799	576	7	when	when	SCONJ
taxlaw-11799	576	8	disputing	dispute	VERB
taxlaw-11799	576	9	parties	party	NOUN
taxlaw-11799	576	10	lack	lack	VERB
taxlaw-11799	576	11	the	the	DET
taxlaw-11799	576	12	same	same	ADJ
taxlaw-11799	576	13	information	information	NOUN
taxlaw-11799	576	14	.	.	PUNCT
taxlaw-11799	577	1	when	when	SCONJ
taxlaw-11799	577	2	disputing	dispute	VERB
taxlaw-11799	577	3	parties	party	NOUN
taxlaw-11799	577	4	can	can	AUX
taxlaw-11799	577	5	not	not	PART
taxlaw-11799	577	6	reach	reach	VERB
taxlaw-11799	577	7	an	an	DET
taxlaw-11799	577	8	agreement	agreement	NOUN
taxlaw-11799	577	9	on	on	ADP
taxlaw-11799	577	10	some	some	DET
taxlaw-11799	577	11	vital	vital	ADJ
taxlaw-11799	577	12	facts	fact	NOUN
taxlaw-11799	577	13	,	,	PUNCT
taxlaw-11799	577	14	mediation	mediation	NOUN
taxlaw-11799	577	15	can	can	AUX
taxlaw-11799	577	16	be	be	AUX
taxlaw-11799	577	17	useful	useful	ADJ
taxlaw-11799	577	18	in	in	ADP
taxlaw-11799	577	19	resolving	resolve	VERB
taxlaw-11799	577	20	these	these	DET
taxlaw-11799	577	21	disputes	dispute	NOUN
taxlaw-11799	577	22	.	.	PUNCT
taxlaw-11799	578	1	mediation	mediation	NOUN
taxlaw-11799	578	2	is	be	AUX
taxlaw-11799	578	3	effective	effective	ADJ
taxlaw-11799	578	4	in	in	ADP
taxlaw-11799	578	5	eliminating	eliminate	VERB
taxlaw-11799	578	6	differences	difference	NOUN
taxlaw-11799	578	7	and	and	CCONJ
taxlaw-11799	578	8	helping	help	VERB
taxlaw-11799	578	9	disputing	dispute	VERB
taxlaw-11799	578	10	parties	party	NOUN
taxlaw-11799	578	11	reach	reach	VERB
taxlaw-11799	578	12	an	an	DET
taxlaw-11799	578	13	agreement	agreement	NOUN
taxlaw-11799	578	14	on	on	ADP
taxlaw-11799	578	15	some	some	DET
taxlaw-11799	578	16	crucial	crucial	ADJ
taxlaw-11799	578	17	facts	fact	NOUN
taxlaw-11799	578	18	.	.	PUNCT
taxlaw-11799	579	1	as	as	ADP
taxlaw-11799	579	2	a	a	DET
taxlaw-11799	579	3	result	result	NOUN
taxlaw-11799	579	4	,	,	PUNCT
taxlaw-11799	579	5	mediation	mediation	NOUN
taxlaw-11799	579	6	may	may	AUX
taxlaw-11799	579	7	be	be	AUX
taxlaw-11799	579	8	especially	especially	ADV
taxlaw-11799	579	9	helpful	helpful	ADJ
taxlaw-11799	579	10	in	in	ADP
taxlaw-11799	579	11	dealing	deal	VERB
taxlaw-11799	579	12	with	with	ADP
taxlaw-11799	579	13	some	some	DET
taxlaw-11799	579	14	types	type	NOUN
taxlaw-11799	579	15	of	of	ADP
taxlaw-11799	579	16	tax	tax	NOUN
taxlaw-11799	579	17	disputes	dispute	NOUN
taxlaw-11799	579	18	.	.	PUNCT
taxlaw-11799	580	1	unlike	unlike	ADP
taxlaw-11799	580	2	legal	legal	ADJ
taxlaw-11799	580	3	disputes	dispute	NOUN
taxlaw-11799	580	4	,	,	PUNCT
taxlaw-11799	580	5	which	which	PRON
taxlaw-11799	580	6	may	may	AUX
taxlaw-11799	580	7	be	be	AUX
taxlaw-11799	580	8	associated	associate	VERB
taxlaw-11799	580	9	with	with	ADP
taxlaw-11799	580	10	the	the	DET
taxlaw-11799	580	11	interpretation	interpretation	NOUN
taxlaw-11799	580	12	of	of	ADP
taxlaw-11799	580	13	some	some	DET
taxlaw-11799	580	14	legal	legal	ADJ
taxlaw-11799	580	15	terms	term	NOUN
taxlaw-11799	580	16	,	,	PUNCT
taxlaw-11799	580	17	mediation	mediation	NOUN
taxlaw-11799	580	18	is	be	AUX
taxlaw-11799	580	19	more	more	ADV
taxlaw-11799	580	20	appropriate	appropriate	ADJ
taxlaw-11799	580	21	when	when	SCONJ
taxlaw-11799	580	22	resolving	resolve	VERB
taxlaw-11799	580	23	factual	factual	ADJ
taxlaw-11799	580	24	disputes	dispute	NOUN
taxlaw-11799	580	25	.	.	PUNCT
taxlaw-11799	581	1	cooperation	cooperation	NOUN
taxlaw-11799	581	2	and	and	CCONJ
taxlaw-11799	581	3	discussion	discussion	NOUN
taxlaw-11799	581	4	can	can	AUX
taxlaw-11799	581	5	not	not	PART
taxlaw-11799	581	6	be	be	AUX
taxlaw-11799	581	7	of	of	ADP
taxlaw-11799	581	8	any	any	DET
taxlaw-11799	581	9	value	value	NOUN
taxlaw-11799	581	10	in	in	ADP
taxlaw-11799	581	11	resolving	resolve	VERB
taxlaw-11799	581	12	legal	legal	ADJ
taxlaw-11799	581	13	disputes	dispute	NOUN
taxlaw-11799	581	14	unless	unless	SCONJ
taxlaw-11799	581	15	one	one	NUM
taxlaw-11799	581	16	disputing	dispute	VERB
taxlaw-11799	581	17	party	party	NOUN
taxlaw-11799	581	18	has	have	AUX
taxlaw-11799	581	19	outright	outright	ADV
taxlaw-11799	581	20	misinterpreted	misinterpret	VERB
taxlaw-11799	581	21	some	some	DET
taxlaw-11799	581	22	legal	legal	ADJ
taxlaw-11799	581	23	concepts	concept	NOUN
taxlaw-11799	581	24	.	.	PUNCT
taxlaw-11799	582	1	it	it	PRON
taxlaw-11799	582	2	is	be	AUX
taxlaw-11799	582	3	impossible	impossible	ADJ
taxlaw-11799	582	4	to	to	PART
taxlaw-11799	582	5	resolve	resolve	VERB
taxlaw-11799	582	6	these	these	DET
taxlaw-11799	582	7	legal	legal	ADJ
taxlaw-11799	582	8	disputes	dispute	NOUN
taxlaw-11799	582	9	simply	simply	ADV
taxlaw-11799	582	10	by	by	ADP
taxlaw-11799	582	11	giving	give	VERB
taxlaw-11799	582	12	up	up	ADP
taxlaw-11799	582	13	one	one	NUM
taxlaw-11799	582	14	's	's	PART
taxlaw-11799	582	15	own	own	ADJ
taxlaw-11799	582	16	arguments	argument	NOUN
taxlaw-11799	582	17	and	and	CCONJ
taxlaw-11799	582	18	accepting	accept	VERB
taxlaw-11799	582	19	the	the	DET
taxlaw-11799	582	20	other's.237	other's.237	ADJ
taxlaw-11799	582	21	the	the	DET
taxlaw-11799	582	22	use	use	NOUN
taxlaw-11799	582	23	of	of	ADP
taxlaw-11799	582	24	mediation	mediation	NOUN
taxlaw-11799	582	25	can	can	AUX
taxlaw-11799	582	26	,	,	PUNCT
taxlaw-11799	582	27	therefore	therefore	ADV
taxlaw-11799	582	28	,	,	PUNCT
taxlaw-11799	582	29	be	be	AUX
taxlaw-11799	582	30	used	use	VERB
taxlaw-11799	582	31	to	to	PART
taxlaw-11799	582	32	resolve	resolve	VERB
taxlaw-11799	582	33	tax	tax	NOUN
taxlaw-11799	582	34	-	-	PUNCT
taxlaw-11799	582	35	related	relate	VERB
taxlaw-11799	582	36	investment	investment	NOUN
taxlaw-11799	582	37	disputes	dispute	NOUN
taxlaw-11799	582	38	over	over	ADP
taxlaw-11799	582	39	factual	factual	ADJ
taxlaw-11799	582	40	issues	issue	NOUN
taxlaw-11799	582	41	.	.	PUNCT
taxlaw-11799	583	1	mediation	mediation	NOUN
taxlaw-11799	583	2	can	can	AUX
taxlaw-11799	583	3	facilitate	facilitate	VERB
taxlaw-11799	583	4	understanding	understanding	NOUN
taxlaw-11799	583	5	between	between	ADP
taxlaw-11799	583	6	disputing	dispute	VERB
taxlaw-11799	583	7	parties	party	NOUN
taxlaw-11799	583	8	when	when	SCONJ
taxlaw-11799	583	9	one	one	NUM
taxlaw-11799	583	10	party	party	NOUN
taxlaw-11799	583	11	is	be	AUX
taxlaw-11799	583	12	having	have	VERB
taxlaw-11799	583	13	difficulties	difficulty	NOUN
taxlaw-11799	583	14	understanding	understand	VERB
taxlaw-11799	583	15	the	the	DET
taxlaw-11799	583	16	other	other	ADJ
taxlaw-11799	583	17	party	party	NOUN
taxlaw-11799	583	18	's	's	PART
taxlaw-11799	583	19	positions	position	NOUN
taxlaw-11799	583	20	.	.	PUNCT
taxlaw-11799	584	1	it	it	PRON
taxlaw-11799	584	2	is	be	AUX
taxlaw-11799	584	3	possible	possible	ADJ
taxlaw-11799	584	4	for	for	SCONJ
taxlaw-11799	584	5	them	they	PRON
taxlaw-11799	584	6	to	to	PART
taxlaw-11799	584	7	make	make	VERB
taxlaw-11799	584	8	some	some	DET
taxlaw-11799	584	9	compromises	compromise	NOUN
taxlaw-11799	584	10	during	during	ADP
taxlaw-11799	584	11	mediation	mediation	NOUN
taxlaw-11799	584	12	even	even	ADV
taxlaw-11799	584	13	if	if	SCONJ
taxlaw-11799	584	14	they	they	PRON
taxlaw-11799	584	15	can	can	AUX
taxlaw-11799	584	16	not	not	PART
taxlaw-11799	584	17	reach	reach	VERB
taxlaw-11799	584	18	an	an	DET
taxlaw-11799	584	19	agreement	agreement	NOUN
taxlaw-11799	584	20	on	on	ADP
taxlaw-11799	584	21	some	some	DET
taxlaw-11799	584	22	factual	factual	ADJ
taxlaw-11799	584	23	issue	issue	NOUN
taxlaw-11799	584	24	.	.	PUNCT
taxlaw-11799	585	1	however	however	ADV
taxlaw-11799	585	2	,	,	PUNCT
taxlaw-11799	585	3	mediation	mediation	NOUN
taxlaw-11799	585	4	does	do	AUX
taxlaw-11799	585	5	not	not	PART
taxlaw-11799	585	6	suffice	suffice	VERB
taxlaw-11799	585	7	in	in	ADP
taxlaw-11799	585	8	some	some	DET
taxlaw-11799	585	9	cases	case	NOUN
taxlaw-11799	585	10	,	,	PUNCT
taxlaw-11799	585	11	especially	especially	ADV
taxlaw-11799	585	12	those	those	PRON
taxlaw-11799	585	13	involving	involve	VERB
taxlaw-11799	585	14	complex	complex	ADJ
taxlaw-11799	585	15	legal	legal	ADJ
taxlaw-11799	585	16	issues	issue	NOUN
taxlaw-11799	585	17	.	.	PUNCT
taxlaw-11799	586	1	233	233	NUM
taxlaw-11799	586	2	see	see	VERB
taxlaw-11799	586	3	the	the	DET
taxlaw-11799	586	4	commentary	commentary	NOUN
taxlaw-11799	586	5	on	on	ADP
taxlaw-11799	586	6	the	the	DET
taxlaw-11799	586	7	map	map	NOUN
taxlaw-11799	586	8	in	in	ADP
taxlaw-11799	586	9	the	the	DET
taxlaw-11799	586	10	dutch	dutch	ADJ
taxlaw-11799	586	11	agreements	agreement	NOUN
taxlaw-11799	586	12	to	to	PART
taxlaw-11799	586	13	avoid	avoid	VERB
taxlaw-11799	586	14	double	double	ADJ
taxlaw-11799	586	15	taxation	taxation	NOUN
taxlaw-11799	586	16	with	with	ADP
taxlaw-11799	586	17	spain	spain	PROPN
taxlaw-11799	586	18	,	,	PUNCT
taxlaw-11799	586	19	australia	australia	PROPN
taxlaw-11799	586	20	and	and	CCONJ
taxlaw-11799	586	21	tunisia	tunisia	PROPN
taxlaw-11799	586	22	(	(	PUNCT
taxlaw-11799	586	23	available	available	ADJ
taxlaw-11799	586	24	via	via	ADP
taxlaw-11799	586	25	:	:	PUNCT
taxlaw-11799	586	26	kluwer	kluwer	PROPN
taxlaw-11799	586	27	navigator	navigator	PROPN
taxlaw-11799	586	28	,	,	PUNCT
taxlaw-11799	586	29	vakstudie	vakstudie	PROPN
taxlaw-11799	586	30	international	international	ADJ
taxlaw-11799	586	31	belastingrecht	belastingrecht	NOUN
taxlaw-11799	586	32	)	)	PUNCT
taxlaw-11799	586	33	.	.	PUNCT
taxlaw-11799	587	1	234	234	NUM
taxlaw-11799	587	2	document	document	NOUN
taxlaw-11799	587	3	e	e	NOUN
taxlaw-11799	587	4	/	/	SYM
taxlaw-11799	587	5	c.18/2019	c.18/2019	PROPN
taxlaw-11799	587	6	/	/	SYM
taxlaw-11799	587	7	crp	crp	NOUN
taxlaw-11799	587	8	.18	.18	NUM
taxlaw-11799	587	9	of	of	ADP
taxlaw-11799	587	10	sept	sept	PROPN
taxlaw-11799	587	11	.	.	PROPN
taxlaw-11799	587	12	23	23	NUM
taxlaw-11799	587	13	,	,	PUNCT
taxlaw-11799	587	14	2019	2019	NUM
taxlaw-11799	587	15	,	,	PUNCT
taxlaw-11799	587	16	at	at	ADP
taxlaw-11799	587	17	para	para	NOUN
taxlaw-11799	587	18	.	.	PUNCT
taxlaw-11799	587	19	52	52	NUM
taxlaw-11799	587	20	,	,	PUNCT
taxlaw-11799	587	21	https://www.un.org/esa/ffd/wp-content/uploads/2019/09/19stm_crp18_new-chapters-5-and6.pdf	https://www.un.org/esa/ffd/wp-content/uploads/2019/09/19stm_crp18_new-chapters-5-and6.pdf	PROPN
taxlaw-11799	587	22	,	,	PUNCT
taxlaw-11799	587	23	[	[	X
taxlaw-11799	587	24	]	]	X
taxlaw-11799	587	25	.	.	X
taxlaw-11799	587	26	235	235	NUM
taxlaw-11799	587	27	for	for	ADP
taxlaw-11799	587	28	an	an	DET
taxlaw-11799	587	29	analysis	analysis	NOUN
taxlaw-11799	587	30	of	of	ADP
taxlaw-11799	587	31	the	the	DET
taxlaw-11799	587	32	nature	nature	NOUN
taxlaw-11799	587	33	of	of	ADP
taxlaw-11799	587	34	tax	tax	NOUN
taxlaw-11799	587	35	disputes	dispute	NOUN
taxlaw-11799	587	36	and	and	CCONJ
taxlaw-11799	587	37	what	what	PRON
taxlaw-11799	587	38	is	be	AUX
taxlaw-11799	587	39	different	different	ADJ
taxlaw-11799	587	40	about	about	ADP
taxlaw-11799	587	41	them	they	PRON
taxlaw-11799	587	42	that	that	PRON
taxlaw-11799	587	43	affects	affect	VERB
taxlaw-11799	587	44	the	the	DET
taxlaw-11799	587	45	possible	possible	ADJ
taxlaw-11799	587	46	us	we	PRON
taxlaw-11799	587	47	of	of	ADP
taxlaw-11799	587	48	mediation	mediation	NOUN
taxlaw-11799	587	49	for	for	ADP
taxlaw-11799	587	50	the	the	DET
taxlaw-11799	587	51	resolution	resolution	NOUN
taxlaw-11799	587	52	of	of	ADP
taxlaw-11799	587	53	tax	tax	NOUN
taxlaw-11799	587	54	disputes	dispute	NOUN
taxlaw-11799	587	55	,	,	PUNCT
taxlaw-11799	587	56	see	see	VERB
taxlaw-11799	587	57	m.b.a	m.b.a	NOUN
taxlaw-11799	587	58	.	.	PUNCT
taxlaw-11799	588	1	van	van	PROPN
taxlaw-11799	588	2	hout	hout	PROPN
taxlaw-11799	588	3	,	,	PUNCT
taxlaw-11799	588	4	is	be	AUX
taxlaw-11799	588	5	mediation	mediation	NOUN
taxlaw-11799	588	6	the	the	DET
taxlaw-11799	588	7	panacea	panacea	NOUN
taxlaw-11799	588	8	to	to	ADP
taxlaw-11799	588	9	the	the	DET
taxlaw-11799	588	10	profusion	profusion	NOUN
taxlaw-11799	588	11	of	of	ADP
taxlaw-11799	588	12	tax	tax	NOUN
taxlaw-11799	588	13	disputes	dispute	NOUN
taxlaw-11799	588	14	?	?	PUNCT
taxlaw-11799	588	15	,	,	PUNCT
taxlaw-11799	588	16	world	world	PROPN
taxlaw-11799	588	17	tax	tax	NOUN
taxlaw-11799	588	18	j.	j.	PROPN
taxlaw-11799	588	19	§	§	PROPN
taxlaw-11799	588	20	4	4	NUM
taxlaw-11799	588	21	.	.	NUM
taxlaw-11799	588	22	,	,	PUNCT
taxlaw-11799	588	23	10	10	NUM
taxlaw-11799	588	24	(	(	PUNCT
taxlaw-11799	588	25	2018	2018	NUM
taxlaw-11799	588	26	)	)	PUNCT
taxlaw-11799	588	27	.	.	PUNCT
taxlaw-11799	589	1	236	236	NUM
taxlaw-11799	589	2	see	see	VERB
taxlaw-11799	589	3	the	the	DET
taxlaw-11799	589	4	definition	definition	NOUN
taxlaw-11799	589	5	of	of	ADP
taxlaw-11799	589	6	“	"	PUNCT
taxlaw-11799	589	7	dispute	dispute	NOUN
taxlaw-11799	589	8	”	"	PUNCT
taxlaw-11799	589	9	as	as	SCONJ
taxlaw-11799	589	10	proposed	propose	VERB
taxlaw-11799	589	11	by	by	ADP
taxlaw-11799	589	12	f	f	PROPN
taxlaw-11799	589	13	d	d	PROPN
taxlaw-11799	589	14	berman	berman	PROPN
taxlaw-11799	589	15	,	,	PUNCT
taxlaw-11799	589	16	as	as	ADP
taxlaw-11799	589	17	“	"	PUNCT
taxlaw-11799	589	18	a	a	DET
taxlaw-11799	589	19	disagreement	disagreement	NOUN
taxlaw-11799	589	20	on	on	ADP
taxlaw-11799	589	21	a	a	DET
taxlaw-11799	589	22	defined	define	VERB
taxlaw-11799	589	23	issue	issue	NOUN
taxlaw-11799	589	24	of	of	ADP
taxlaw-11799	589	25	law	law	NOUN
taxlaw-11799	589	26	or	or	CCONJ
taxlaw-11799	589	27	fact	fact	NOUN
taxlaw-11799	589	28	,	,	PUNCT
taxlaw-11799	589	29	or	or	CCONJ
taxlaw-11799	589	30	law	law	NOUN
taxlaw-11799	589	31	and	and	CCONJ
taxlaw-11799	589	32	fact	fact	NOUN
taxlaw-11799	589	33	combined	combine	VERB
taxlaw-11799	589	34	,	,	PUNCT
taxlaw-11799	589	35	which	which	PRON
taxlaw-11799	589	36	has	have	AUX
taxlaw-11799	589	37	brought	bring	VERB
taxlaw-11799	589	38	the	the	DET
taxlaw-11799	589	39	interests	interest	NOUN
taxlaw-11799	589	40	of	of	ADP
taxlaw-11799	589	41	two	two	NUM
taxlaw-11799	589	42	or	or	CCONJ
taxlaw-11799	589	43	more	more	ADJ
taxlaw-11799	589	44	states	state	NOUN
taxlaw-11799	589	45	into	into	ADP
taxlaw-11799	589	46	conflict	conflict	NOUN
taxlaw-11799	589	47	and	and	CCONJ
taxlaw-11799	589	48	which	which	PRON
taxlaw-11799	589	49	they	they	PRON
taxlaw-11799	589	50	(	(	PUNCT
taxlaw-11799	589	51	or	or	CCONJ
taxlaw-11799	589	52	at	at	ADV
taxlaw-11799	589	53	least	least	ADJ
taxlaw-11799	589	54	one	one	NUM
taxlaw-11799	589	55	amongst	amongst	ADP
taxlaw-11799	589	56	them	they	PRON
taxlaw-11799	589	57	)	)	PUNCT
taxlaw-11799	589	58	require	require	VERB
taxlaw-11799	589	59	to	to	PART
taxlaw-11799	589	60	have	have	AUX
taxlaw-11799	589	61	solved	solve	VERB
taxlaw-11799	589	62	.	.	PUNCT
taxlaw-11799	589	63	”	"	PUNCT
taxlaw-11799	589	64	;	;	PUNCT
taxlaw-11799	589	65	see	see	VERB
taxlaw-11799	589	66	f.d	f.d	PROPN
taxlaw-11799	589	67	.	.	PROPN
taxlaw-11799	589	68	berman	berman	PROPN
taxlaw-11799	589	69	,	,	PUNCT
taxlaw-11799	589	70	legal	legal	ADJ
taxlaw-11799	589	71	theories	theory	NOUN
taxlaw-11799	589	72	on	on	ADP
taxlaw-11799	589	73	international	international	ADJ
taxlaw-11799	589	74	dispute	dispute	NOUN
taxlaw-11799	589	75	prevention	prevention	NOUN
taxlaw-11799	589	76	and	and	CCONJ
taxlaw-11799	589	77	dispute	dispute	NOUN
taxlaw-11799	589	78	settlement	settlement	NOUN
taxlaw-11799	589	79	:	:	PUNCT
taxlaw-11799	589	80	lessons	lesson	NOUN
taxlaw-11799	589	81	for	for	ADP
taxlaw-11799	589	82	the	the	DET
taxlaw-11799	589	83	transatlantic	transatlantic	ADJ
taxlaw-11799	589	84	partnership	partnership	NOUN
taxlaw-11799	589	85	,	,	PUNCT
taxlaw-11799	589	86	in	in	ADP
taxlaw-11799	589	87	transatlantic	transatlantic	ADJ
taxlaw-11799	589	88	economic	economic	ADJ
taxlaw-11799	589	89	disputes	dispute	NOUN
taxlaw-11799	589	90	455	455	NUM
taxlaw-11799	589	91	(	(	PUNCT
taxlaw-11799	589	92	e.-u	e.-u	NOUN
taxlaw-11799	589	93	.	.	PUNCT
taxlaw-11799	590	1	petersmann	petersmann	PROPN
taxlaw-11799	590	2	&	&	CCONJ
taxlaw-11799	590	3	m.a	m.a	PROPN
taxlaw-11799	590	4	.	.	PROPN
taxlaw-11799	590	5	pollack	pollack	PROPN
taxlaw-11799	590	6	eds	eds	PROPN
taxlaw-11799	590	7	.	.	PROPN
taxlaw-11799	590	8	,	,	PUNCT
taxlaw-11799	590	9	oup	oup	PROPN
taxlaw-11799	590	10	2003	2003	NUM
taxlaw-11799	590	11	)	)	PUNCT
taxlaw-11799	590	12	.	.	PUNCT
taxlaw-11799	591	1	237	237	NUM
taxlaw-11799	591	2	katerina	katerina	PROPN
taxlaw-11799	591	3	perrou	perrou	NOUN
taxlaw-11799	591	4	,	,	PUNCT
taxlaw-11799	591	5	using	use	VERB
taxlaw-11799	591	6	mediation	mediation	NOUN
taxlaw-11799	591	7	for	for	ADP
taxlaw-11799	591	8	the	the	DET
taxlaw-11799	591	9	resolution	resolution	NOUN
taxlaw-11799	591	10	of	of	ADP
taxlaw-11799	591	11	cross	cross	ADJ
taxlaw-11799	591	12	-	-	ADJ
taxlaw-11799	591	13	border	border	ADJ
taxlaw-11799	591	14	tax	tax	NOUN
taxlaw-11799	591	15	disputes	dispute	NOUN
taxlaw-11799	591	16	,	,	PUNCT
taxlaw-11799	591	17	in	in	ADP
taxlaw-11799	591	18	flexible	flexible	ADJ
taxlaw-11799	591	19	multi	multi	ADJ
taxlaw-11799	591	20	-	-	ADJ
taxlaw-11799	591	21	tier	tier	ADJ
taxlaw-11799	591	22	dispute	dispute	NOUN
taxlaw-11799	591	23	resolution	resolution	NOUN
taxlaw-11799	591	24	in	in	ADP
taxlaw-11799	591	25	international	international	ADJ
taxlaw-11799	591	26	tax	tax	NOUN
taxlaw-11799	591	27	disputes	dispute	NOUN
taxlaw-11799	591	28	204	204	NUM
taxlaw-11799	591	29	(	(	PUNCT
taxlaw-11799	591	30	pasquale	pasquale	PROPN
taxlaw-11799	591	31	pistone	pistone	PROPN
taxlaw-11799	591	32	&	&	CCONJ
taxlaw-11799	591	33	jan	jan	PROPN
taxlaw-11799	591	34	j.p	j.p	PROPN
taxlaw-11799	591	35	.	.	PROPN
taxlaw-11799	591	36	de	de	PROPN
taxlaw-11799	591	37	goede	goede	PROPN
taxlaw-11799	591	38	eds	eds	PROPN
taxlaw-11799	591	39	.	.	PROPN
taxlaw-11799	591	40	,	,	PUNCT
taxlaw-11799	591	41	ibfd	ibfd	VERB
taxlaw-11799	591	42	2020	2020	NUM
taxlaw-11799	591	43	)	)	PUNCT
taxlaw-11799	591	44	.	.	PUNCT
taxlaw-11799	592	1	58	58	NUM
taxlaw-11799	592	2	columbia	columbia	PROPN
taxlaw-11799	592	3	journal	journal	PROPN
taxlaw-11799	592	4	of	of	ADP
taxlaw-11799	592	5	tax	tax	NOUN
taxlaw-11799	592	6	law	law	NOUN
taxlaw-11799	593	1	[	[	X
taxlaw-11799	593	2	vol	vol	NOUN
taxlaw-11799	593	3	14:1	14:1	NUM
taxlaw-11799	593	4	d.	d.	NOUN
taxlaw-11799	593	5	mediation	mediation	NOUN
taxlaw-11799	593	6	and	and	CCONJ
taxlaw-11799	593	7	soft	soft	ADJ
taxlaw-11799	593	8	law	law	NOUN
taxlaw-11799	593	9	although	although	SCONJ
taxlaw-11799	593	10	soft	soft	ADJ
taxlaw-11799	593	11	law	law	NOUN
taxlaw-11799	593	12	has	have	VERB
taxlaw-11799	593	13	no	no	DET
taxlaw-11799	593	14	binding	bind	VERB
taxlaw-11799	593	15	power	power	NOUN
taxlaw-11799	593	16	,	,	PUNCT
taxlaw-11799	593	17	it	it	PRON
taxlaw-11799	593	18	still	still	ADV
taxlaw-11799	593	19	has	have	VERB
taxlaw-11799	593	20	its	its	PRON
taxlaw-11799	593	21	own	own	ADJ
taxlaw-11799	593	22	practical	practical	ADJ
taxlaw-11799	593	23	effects.238	effects.238	ADJ
taxlaw-11799	593	24	soft	soft	ADJ
taxlaw-11799	593	25	law	law	NOUN
taxlaw-11799	593	26	is	be	AUX
taxlaw-11799	593	27	suitable	suitable	ADJ
taxlaw-11799	593	28	for	for	ADP
taxlaw-11799	593	29	the	the	DET
taxlaw-11799	593	30	states	state	NOUN
taxlaw-11799	593	31	that	that	PRON
taxlaw-11799	593	32	prefer	prefer	VERB
taxlaw-11799	593	33	the	the	DET
taxlaw-11799	593	34	final	final	ADJ
taxlaw-11799	593	35	award	award	NOUN
taxlaw-11799	593	36	without	without	ADP
taxlaw-11799	593	37	many	many	ADJ
taxlaw-11799	593	38	commitments.239	commitments.239	ADJ
taxlaw-11799	593	39	there	there	PRON
taxlaw-11799	593	40	are	be	VERB
taxlaw-11799	593	41	six	six	NUM
taxlaw-11799	593	42	main	main	ADJ
taxlaw-11799	593	43	merits	merit	NOUN
taxlaw-11799	593	44	of	of	ADP
taxlaw-11799	593	45	soft	soft	ADJ
taxlaw-11799	593	46	law	law	NOUN
taxlaw-11799	593	47	as	as	SCONJ
taxlaw-11799	593	48	stated	state	VERB
taxlaw-11799	593	49	below	below	ADP
taxlaw-11799	593	50	:	:	PUNCT
taxlaw-11799	593	51	1	1	NUM
taxlaw-11799	593	52	)	)	PUNCT
taxlaw-11799	593	53	because	because	SCONJ
taxlaw-11799	593	54	of	of	ADP
taxlaw-11799	593	55	the	the	DET
taxlaw-11799	593	56	non	non	ADJ
taxlaw-11799	593	57	-	-	ADJ
taxlaw-11799	593	58	binding	binding	ADJ
taxlaw-11799	593	59	characteristic	characteristic	NOUN
taxlaw-11799	593	60	of	of	ADP
taxlaw-11799	593	61	soft	soft	ADJ
taxlaw-11799	593	62	law	law	NOUN
taxlaw-11799	593	63	,	,	PUNCT
taxlaw-11799	593	64	the	the	DET
taxlaw-11799	593	65	contracting	contracting	NOUN
taxlaw-11799	593	66	costs	cost	NOUN
taxlaw-11799	593	67	can	can	AUX
taxlaw-11799	593	68	be	be	AUX
taxlaw-11799	593	69	decreased.240	decreased.240	NOUN
taxlaw-11799	593	70	2	2	NUM
taxlaw-11799	593	71	)	)	PUNCT
taxlaw-11799	593	72	with	with	ADP
taxlaw-11799	593	73	soft	soft	ADJ
taxlaw-11799	593	74	law	law	NOUN
taxlaw-11799	593	75	,	,	PUNCT
taxlaw-11799	593	76	cooperation	cooperation	NOUN
taxlaw-11799	593	77	can	can	AUX
taxlaw-11799	593	78	be	be	AUX
taxlaw-11799	593	79	promoted	promote	VERB
taxlaw-11799	593	80	,	,	PUNCT
taxlaw-11799	593	81	and	and	CCONJ
taxlaw-11799	593	82	sovereignty	sovereignty	NOUN
taxlaw-11799	593	83	costs	cost	NOUN
taxlaw-11799	593	84	can	can	AUX
taxlaw-11799	593	85	be	be	AUX
taxlaw-11799	593	86	lowered.241	lowered.241	VERB
taxlaw-11799	593	87	3	3	NUM
taxlaw-11799	593	88	)	)	PUNCT
taxlaw-11799	593	89	soft	soft	ADJ
taxlaw-11799	593	90	law	law	NOUN
taxlaw-11799	593	91	can	can	AUX
taxlaw-11799	593	92	deal	deal	VERB
taxlaw-11799	593	93	with	with	ADP
taxlaw-11799	593	94	diversity	diversity	NOUN
taxlaw-11799	593	95	and	and	CCONJ
taxlaw-11799	593	96	meet	meet	VERB
taxlaw-11799	593	97	different	different	ADJ
taxlaw-11799	593	98	and	and	CCONJ
taxlaw-11799	593	99	unique	unique	ADJ
taxlaw-11799	593	100	conditions.242	conditions.242	NOUN
taxlaw-11799	593	101	4	4	NUM
taxlaw-11799	593	102	)	)	PUNCT
taxlaw-11799	593	103	greater	great	ADJ
taxlaw-11799	593	104	flexibility	flexibility	NOUN
taxlaw-11799	593	105	can	can	AUX
taxlaw-11799	593	106	be	be	AUX
taxlaw-11799	593	107	provided	provide	VERB
taxlaw-11799	593	108	by	by	ADP
taxlaw-11799	593	109	soft	soft	ADJ
taxlaw-11799	593	110	law	law	NOUN
taxlaw-11799	593	111	during	during	ADP
taxlaw-11799	593	112	negotiations.243	negotiations.243	PROPN
taxlaw-11799	593	113	5	5	NUM
taxlaw-11799	593	114	)	)	PUNCT
taxlaw-11799	593	115	ssoft	ssoft	ADJ
taxlaw-11799	593	116	law	law	NOUN
taxlaw-11799	593	117	can	can	AUX
taxlaw-11799	593	118	speed	speed	VERB
taxlaw-11799	593	119	up	up	ADP
taxlaw-11799	593	120	the	the	DET
taxlaw-11799	593	121	process	process	NOUN
taxlaw-11799	593	122	of	of	ADP
taxlaw-11799	593	123	reaching	reach	VERB
taxlaw-11799	593	124	agreements	agreement	NOUN
taxlaw-11799	593	125	,	,	PUNCT
taxlaw-11799	593	126	especially	especially	ADV
taxlaw-11799	593	127	when	when	SCONJ
taxlaw-11799	593	128	something	something	PRON
taxlaw-11799	593	129	unforeseen	unforeseen	ADJ
taxlaw-11799	593	130	occurs.244	occurs.244	ADP
taxlaw-11799	593	131	6	6	NUM
taxlaw-11799	593	132	)	)	PUNCT
taxlaw-11799	593	133	more	more	ADJ
taxlaw-11799	593	134	participants	participant	NOUN
taxlaw-11799	593	135	can	can	AUX
taxlaw-11799	593	136	join	join	VERB
taxlaw-11799	593	137	the	the	DET
taxlaw-11799	593	138	process.245	process.245	PROPN
taxlaw-11799	593	139	soft	soft	ADJ
taxlaw-11799	593	140	law	law	NOUN
taxlaw-11799	593	141	is	be	AUX
taxlaw-11799	593	142	important	important	ADJ
taxlaw-11799	593	143	,	,	PUNCT
taxlaw-11799	593	144	and	and	CCONJ
taxlaw-11799	593	145	when	when	SCONJ
taxlaw-11799	593	146	experimentation	experimentation	NOUN
taxlaw-11799	593	147	is	be	AUX
taxlaw-11799	593	148	needed	need	VERB
taxlaw-11799	593	149	,	,	PUNCT
taxlaw-11799	593	150	it	it	PRON
taxlaw-11799	593	151	can	can	AUX
taxlaw-11799	593	152	be	be	AUX
taxlaw-11799	593	153	functional.246	functional.246	PROPN
taxlaw-11799	593	154	if	if	SCONJ
taxlaw-11799	593	155	an	an	DET
taxlaw-11799	593	156	agreement	agreement	NOUN
taxlaw-11799	593	157	is	be	AUX
taxlaw-11799	593	158	not	not	PART
taxlaw-11799	593	159	binding	bind	VERB
taxlaw-11799	593	160	,	,	PUNCT
taxlaw-11799	593	161	it	it	PRON
taxlaw-11799	593	162	can	can	AUX
taxlaw-11799	593	163	be	be	AUX
taxlaw-11799	593	164	seen	see	VERB
taxlaw-11799	593	165	as	as	ADP
taxlaw-11799	593	166	soft	soft	ADJ
taxlaw-11799	593	167	to	to	ADP
taxlaw-11799	593	168	some	some	DET
taxlaw-11799	593	169	extent.247	extent.247	NOUN
taxlaw-11799	593	170	with	with	ADP
taxlaw-11799	593	171	soft	soft	ADJ
taxlaw-11799	593	172	law	law	NOUN
taxlaw-11799	593	173	,	,	PUNCT
taxlaw-11799	593	174	the	the	DET
taxlaw-11799	593	175	disputing	dispute	VERB
taxlaw-11799	593	176	parties	party	NOUN
taxlaw-11799	593	177	can	can	AUX
taxlaw-11799	593	178	decide	decide	VERB
taxlaw-11799	593	179	the	the	DET
taxlaw-11799	593	180	implementation	implementation	NOUN
taxlaw-11799	593	181	totally	totally	ADV
taxlaw-11799	593	182	.	.	PUNCT
taxlaw-11799	594	1	248	248	NUM
taxlaw-11799	594	2	complex	complex	ADJ
taxlaw-11799	594	3	law	law	NOUN
taxlaw-11799	594	4	can	can	AUX
taxlaw-11799	594	5	not	not	PART
taxlaw-11799	594	6	cope	cope	VERB
taxlaw-11799	594	7	with	with	ADP
taxlaw-11799	594	8	the	the	DET
taxlaw-11799	594	9	diversity	diversity	NOUN
taxlaw-11799	594	10	and	and	CCONJ
taxlaw-11799	594	11	uncertainties	uncertainty	NOUN
taxlaw-11799	594	12	of	of	ADP
taxlaw-11799	594	13	the	the	DET
taxlaw-11799	594	14	changing	change	VERB
taxlaw-11799	594	15	world.249	world.249	NOUN
taxlaw-11799	594	16	under	under	ADP
taxlaw-11799	594	17	soft	soft	ADJ
taxlaw-11799	594	18	law	law	NOUN
taxlaw-11799	594	19	,	,	PUNCT
taxlaw-11799	594	20	there	there	PRON
taxlaw-11799	594	21	will	will	AUX
taxlaw-11799	594	22	be	be	AUX
taxlaw-11799	594	23	more	more	ADJ
taxlaw-11799	594	24	choices.250	choices.250	PROPN
taxlaw-11799	594	25	states	state	NOUN
taxlaw-11799	594	26	can	can	AUX
taxlaw-11799	594	27	avoid	avoid	VERB
taxlaw-11799	594	28	making	make	VERB
taxlaw-11799	594	29	hard	hard	ADJ
taxlaw-11799	594	30	-	-	PUNCT
taxlaw-11799	594	31	law	law	NOUN
taxlaw-11799	594	32	commitments	commitment	NOUN
taxlaw-11799	594	33	and	and	CCONJ
taxlaw-11799	594	34	maintain	maintain	VERB
taxlaw-11799	594	35	flexibility	flexibility	NOUN
taxlaw-11799	594	36	with	with	ADP
taxlaw-11799	594	37	soft	soft	ADJ
taxlaw-11799	594	38	law	law	NOUN
taxlaw-11799	594	39	instead	instead	ADV
taxlaw-11799	594	40	when	when	SCONJ
taxlaw-11799	594	41	their	their	PRON
taxlaw-11799	594	42	interests	interest	NOUN
taxlaw-11799	594	43	are	be	AUX
taxlaw-11799	594	44	uncertain.251	uncertain.251	NUM
taxlaw-11799	594	45	238	238	NUM
taxlaw-11799	594	46	francis	francis	PROPN
taxlaw-11799	594	47	snyder	snyder	PROPN
taxlaw-11799	594	48	,	,	PUNCT
taxlaw-11799	594	49	the	the	DET
taxlaw-11799	594	50	effectiveness	effectiveness	NOUN
taxlaw-11799	594	51	of	of	ADP
taxlaw-11799	594	52	ec	ec	PROPN
taxlaw-11799	594	53	law	law	NOUN
taxlaw-11799	594	54	:	:	PUNCT
taxlaw-11799	594	55	institutions	institution	NOUN
taxlaw-11799	594	56	,	,	PUNCT
taxlaw-11799	594	57	processes	process	NOUN
taxlaw-11799	594	58	,	,	PUNCT
taxlaw-11799	594	59	tools	tool	NOUN
taxlaw-11799	594	60	and	and	CCONJ
taxlaw-11799	594	61	techniques	technique	NOUN
taxlaw-11799	594	62	,	,	PUNCT
taxlaw-11799	594	63	56(1	56(1	NUM
taxlaw-11799	594	64	)	)	PUNCT
taxlaw-11799	594	65	modern	modern	ADJ
taxlaw-11799	594	66	l.	l.	PROPN
taxlaw-11799	594	67	rev	rev	PROPN
taxlaw-11799	594	68	.	.	PUNCT
taxlaw-11799	595	1	(	(	PUNCT
taxlaw-11799	595	2	1993	1993	NUM
taxlaw-11799	595	3	)	)	PUNCT
taxlaw-11799	595	4	;	;	PUNCT
taxlaw-11799	596	1	francis	francis	PROPN
taxlaw-11799	596	2	snyder	snyder	PROPN
taxlaw-11799	596	3	,	,	PUNCT
taxlaw-11799	596	4	soft	soft	ADJ
taxlaw-11799	596	5	law	law	NOUN
taxlaw-11799	596	6	and	and	CCONJ
taxlaw-11799	596	7	institutional	institutional	ADJ
taxlaw-11799	596	8	practice	practice	NOUN
taxlaw-11799	596	9	in	in	ADP
taxlaw-11799	596	10	the	the	DET
taxlaw-11799	596	11	european	european	PROPN
taxlaw-11799	596	12	community	community	NOUN
taxlaw-11799	596	13	,	,	PUNCT
taxlaw-11799	596	14	in	in	ADP
taxlaw-11799	596	15	the	the	DET
taxlaw-11799	596	16	construction	construction	NOUN
taxlaw-11799	596	17	of	of	ADP
taxlaw-11799	596	18	europe	europe	PROPN
taxlaw-11799	596	19	:	:	PUNCT
taxlaw-11799	596	20	essays	essay	NOUN
taxlaw-11799	596	21	in	in	ADP
taxlaw-11799	596	22	honour	honour	NOUN
taxlaw-11799	596	23	of	of	ADP
taxlaw-11799	596	24	emile	emile	PROPN
taxlaw-11799	596	25	noel	noel	PROPN
taxlaw-11799	596	26	197	197	NUM
taxlaw-11799	596	27	,	,	PUNCT
taxlaw-11799	596	28	198	198	NUM
taxlaw-11799	596	29	(	(	PUNCT
taxlaw-11799	596	30	stephen	stephen	PROPN
taxlaw-11799	596	31	martin	martin	PROPN
taxlaw-11799	596	32	ed	ed	PROPN
taxlaw-11799	596	33	.	.	PROPN
taxlaw-11799	596	34	,	,	PUNCT
taxlaw-11799	596	35	kluwer	kluwer	NOUN
taxlaw-11799	596	36	academic	academic	ADJ
taxlaw-11799	596	37	publishers	publisher	NOUN
taxlaw-11799	596	38	,	,	PUNCT
taxlaw-11799	596	39	1994	1994	NUM
taxlaw-11799	596	40	)	)	PUNCT
taxlaw-11799	596	41	.	.	PUNCT
taxlaw-11799	597	1	239	239	NUM
taxlaw-11799	597	2	c.	c.	PROPN
taxlaw-11799	597	3	m.	m.	PROPN
taxlaw-11799	597	4	chinkin	chinkin	PROPN
taxlaw-11799	597	5	,	,	PUNCT
taxlaw-11799	597	6	the	the	DET
taxlaw-11799	597	7	challenge	challenge	NOUN
taxlaw-11799	597	8	of	of	ADP
taxlaw-11799	597	9	soft	soft	ADJ
taxlaw-11799	597	10	law	law	NOUN
taxlaw-11799	597	11	:	:	PUNCT
taxlaw-11799	597	12	development	development	NOUN
taxlaw-11799	597	13	and	and	CCONJ
taxlaw-11799	597	14	change	change	NOUN
taxlaw-11799	597	15	in	in	ADP
taxlaw-11799	597	16	international	international	ADJ
taxlaw-11799	597	17	law	law	NOUN
taxlaw-11799	597	18	,	,	PUNCT
taxlaw-11799	597	19	38(4	38(4	NUM
taxlaw-11799	597	20	)	)	PUNCT
taxlaw-11799	597	21	int’l	int’l	NOUN
taxlaw-11799	597	22	and	and	CCONJ
taxlaw-11799	597	23	compar	compar	NOUN
taxlaw-11799	597	24	.	.	PUNCT
taxlaw-11799	598	1	l.q	l.q	PROPN
taxlaw-11799	598	2	.	.	PROPN
taxlaw-11799	598	3	850	850	NUM
taxlaw-11799	598	4	,	,	PUNCT
taxlaw-11799	598	5	861	861	NUM
taxlaw-11799	598	6	(	(	PUNCT
taxlaw-11799	598	7	1989	1989	NUM
taxlaw-11799	598	8	)	)	PUNCT
taxlaw-11799	598	9	.	.	PUNCT
taxlaw-11799	599	1	240	240	NUM
taxlaw-11799	599	2	kenneth	kenneth	PROPN
taxlaw-11799	599	3	w.	w.	PROPN
taxlaw-11799	599	4	abbott	abbott	PROPN
taxlaw-11799	599	5	&	&	CCONJ
taxlaw-11799	599	6	duncan	duncan	PROPN
taxlaw-11799	599	7	snidal	snidal	PROPN
taxlaw-11799	599	8	,	,	PUNCT
taxlaw-11799	599	9	hard	hard	ADJ
taxlaw-11799	599	10	and	and	CCONJ
taxlaw-11799	599	11	soft	soft	ADJ
taxlaw-11799	599	12	law	law	NOUN
taxlaw-11799	599	13	in	in	ADP
taxlaw-11799	599	14	international	international	ADJ
taxlaw-11799	599	15	governance	governance	NOUN
taxlaw-11799	599	16	,	,	PUNCT
taxlaw-11799	599	17	54	54	NUM
taxlaw-11799	599	18	int’l	int’l	NUM
taxlaw-11799	599	19	org	org	NOUN
taxlaw-11799	599	20	.	.	PUNCT
taxlaw-11799	599	21	421	421	NUM
taxlaw-11799	599	22	,	,	PUNCT
taxlaw-11799	599	23	434	434	NUM
taxlaw-11799	599	24	(	(	PUNCT
taxlaw-11799	599	25	2000	2000	NUM
taxlaw-11799	599	26	)	)	PUNCT
taxlaw-11799	599	27	.	.	PUNCT
taxlaw-11799	600	1	241	241	NUM
taxlaw-11799	600	2	wolfgang	wolfgang	PROPN
taxlaw-11799	600	3	h.	h.	PROPN
taxlaw-11799	600	4	reinicke	reinicke	PROPN
taxlaw-11799	600	5	&	&	CCONJ
taxlaw-11799	600	6	jan	jan	PROPN
taxlaw-11799	600	7	martin	martin	PROPN
taxlaw-11799	600	8	witte	witte	PROPN
taxlaw-11799	600	9	,	,	PUNCT
taxlaw-11799	600	10	interdependence	interdependence	NOUN
taxlaw-11799	600	11	,	,	PUNCT
taxlaw-11799	600	12	globalization	globalization	NOUN
taxlaw-11799	600	13	,	,	PUNCT
taxlaw-11799	600	14	and	and	CCONJ
taxlaw-11799	600	15	sovereignty	sovereignty	NOUN
taxlaw-11799	600	16	:	:	PUNCT
taxlaw-11799	600	17	the	the	DET
taxlaw-11799	600	18	role	role	NOUN
taxlaw-11799	600	19	of	of	ADP
taxlaw-11799	600	20	non	non	ADJ
taxlaw-11799	600	21	-	-	ADJ
taxlaw-11799	600	22	binding	binding	ADJ
taxlaw-11799	600	23	legal	legal	ADJ
taxlaw-11799	600	24	accords	accord	NOUN
taxlaw-11799	600	25	,	,	PUNCT
taxlaw-11799	600	26	in	in	ADP
taxlaw-11799	600	27	commitment	commitment	NOUN
taxlaw-11799	600	28	and	and	CCONJ
taxlaw-11799	600	29	compliance	compliance	NOUN
taxlaw-11799	600	30	:	:	PUNCT
taxlaw-11799	600	31	the	the	DET
taxlaw-11799	600	32	role	role	NOUN
taxlaw-11799	600	33	of	of	ADP
taxlaw-11799	600	34	non	non	ADJ
taxlaw-11799	600	35	-	-	ADJ
taxlaw-11799	600	36	binding	binding	ADJ
taxlaw-11799	600	37	norms	norm	NOUN
taxlaw-11799	600	38	in	in	ADP
taxlaw-11799	600	39	the	the	DET
taxlaw-11799	600	40	international	international	ADJ
taxlaw-11799	600	41	legal	legal	ADJ
taxlaw-11799	600	42	system	system	NOUN
taxlaw-11799	600	43	75	75	NUM
taxlaw-11799	600	44	,	,	PUNCT
taxlaw-11799	600	45	94	94	NUM
taxlaw-11799	600	46	-	-	SYM
taxlaw-11799	600	47	95	95	NUM
taxlaw-11799	600	48	(	(	PUNCT
taxlaw-11799	600	49	dinah	dinah	PROPN
taxlaw-11799	600	50	shelton	shelton	PROPN
taxlaw-11799	600	51	ed	ed	PROPN
taxlaw-11799	600	52	.	.	PROPN
taxlaw-11799	600	53	,	,	PUNCT
taxlaw-11799	600	54	oxford	oxford	PROPN
taxlaw-11799	600	55	university	university	PROPN
taxlaw-11799	600	56	press	press	NOUN
taxlaw-11799	600	57	,	,	PUNCT
taxlaw-11799	600	58	2003	2003	NUM
taxlaw-11799	600	59	)	)	PUNCT
taxlaw-11799	600	60	.	.	PUNCT
taxlaw-11799	601	1	242	242	NUM
taxlaw-11799	601	2	christine	christine	PROPN
taxlaw-11799	601	3	chinkin	chinkin	PROPN
taxlaw-11799	601	4	,	,	PUNCT
taxlaw-11799	601	5	normative	normative	ADJ
taxlaw-11799	601	6	development	development	NOUN
taxlaw-11799	601	7	in	in	ADP
taxlaw-11799	601	8	the	the	DET
taxlaw-11799	601	9	international	international	ADJ
taxlaw-11799	601	10	legal	legal	ADJ
taxlaw-11799	601	11	system	system	NOUN
taxlaw-11799	601	12	,	,	PUNCT
taxlaw-11799	601	13	in	in	ADP
taxlaw-11799	601	14	commitment	commitment	NOUN
taxlaw-11799	601	15	and	and	CCONJ
taxlaw-11799	601	16	compliance	compliance	NOUN
taxlaw-11799	601	17	:	:	PUNCT
taxlaw-11799	601	18	the	the	DET
taxlaw-11799	601	19	role	role	NOUN
taxlaw-11799	601	20	of	of	ADP
taxlaw-11799	601	21	non	non	ADJ
taxlaw-11799	601	22	-	-	ADJ
taxlaw-11799	601	23	binding	binding	ADJ
taxlaw-11799	601	24	norms	norm	NOUN
taxlaw-11799	601	25	in	in	ADP
taxlaw-11799	601	26	the	the	DET
taxlaw-11799	601	27	international	international	ADJ
taxlaw-11799	601	28	legal	legal	ADJ
taxlaw-11799	601	29	system	system	NOUN
taxlaw-11799	601	30	21	21	NUM
taxlaw-11799	601	31	,	,	PUNCT
taxlaw-11799	601	32	26	26	NUM
taxlaw-11799	601	33	-	-	SYM
taxlaw-11799	601	34	29	29	NUM
taxlaw-11799	601	35	(	(	PUNCT
taxlaw-11799	601	36	dinah	dinah	PROPN
taxlaw-11799	601	37	shelton	shelton	PROPN
taxlaw-11799	601	38	ed	ed	PROPN
taxlaw-11799	601	39	.	.	PROPN
taxlaw-11799	601	40	,	,	PUNCT
taxlaw-11799	601	41	oxford	oxford	PROPN
taxlaw-11799	601	42	university	university	PROPN
taxlaw-11799	601	43	press	press	NOUN
taxlaw-11799	601	44	,	,	PUNCT
taxlaw-11799	601	45	2003	2003	NUM
taxlaw-11799	601	46	)	)	PUNCT
taxlaw-11799	601	47	.	.	PUNCT
taxlaw-11799	602	1	243	243	NUM
taxlaw-11799	602	2	see	see	VERB
taxlaw-11799	602	3	abbott	abbott	PROPN
taxlaw-11799	602	4	&	&	CCONJ
taxlaw-11799	602	5	snidal	snidal	PROPN
taxlaw-11799	602	6	,	,	PUNCT
taxlaw-11799	602	7	supra	supra	PROPN
taxlaw-11799	602	8	note	note	NOUN
taxlaw-11799	602	9	240	240	NUM
taxlaw-11799	602	10	.	.	NOUN
taxlaw-11799	603	1	244	244	NUM
taxlaw-11799	603	2	charles	charles	PROPN
taxlaw-11799	603	3	lipson	lipson	PROPN
taxlaw-11799	603	4	,	,	PUNCT
taxlaw-11799	603	5	why	why	SCONJ
taxlaw-11799	603	6	are	be	AUX
taxlaw-11799	603	7	some	some	DET
taxlaw-11799	603	8	international	international	ADJ
taxlaw-11799	603	9	agreements	agreement	NOUN
taxlaw-11799	603	10	informal	informal	ADJ
taxlaw-11799	603	11	?	?	PUNCT
taxlaw-11799	603	12	,	,	PUNCT
taxlaw-11799	603	13	45	45	NUM
taxlaw-11799	603	14	int’l	int’l	NUM
taxlaw-11799	603	15	org	org	NOUN
taxlaw-11799	603	16	.	.	PUNCT
taxlaw-11799	604	1	495	495	NUM
taxlaw-11799	604	2	,	,	PUNCT
taxlaw-11799	604	3	501	501	NUM
taxlaw-11799	604	4	(	(	PUNCT
taxlaw-11799	604	5	1991	1991	NUM
taxlaw-11799	604	6	)	)	PUNCT
taxlaw-11799	604	7	.	.	PUNCT
taxlaw-11799	605	1	245	245	NUM
taxlaw-11799	605	2	see	see	VERB
taxlaw-11799	605	3	chinkin	chinkin	NOUN
taxlaw-11799	605	4	,	,	PUNCT
taxlaw-11799	605	5	supra	supra	PROPN
taxlaw-11799	605	6	note	note	NOUN
taxlaw-11799	605	7	242	242	NUM
taxlaw-11799	605	8	.	.	PUNCT
taxlaw-11799	606	1	246	246	NUM
taxlaw-11799	606	2	see	see	VERB
taxlaw-11799	606	3	abbott	abbott	PROPN
taxlaw-11799	606	4	&	&	CCONJ
taxlaw-11799	606	5	snidal	snidal	PROPN
taxlaw-11799	606	6	,	,	PUNCT
taxlaw-11799	606	7	supra	supra	PROPN
taxlaw-11799	606	8	note	note	PROPN
taxlaw-11799	606	9	240	240	NUM
taxlaw-11799	606	10	;	;	PUNCT
taxlaw-11799	606	11	david	david	PROPN
taxlaw-11799	606	12	m	m	PROPN
taxlaw-11799	606	13	trubek	trubek	PROPN
taxlaw-11799	606	14	et	et	PROPN
taxlaw-11799	606	15	al	al	PROPN
taxlaw-11799	606	16	.	.	PUNCT
taxlaw-11799	607	1	‘	'	PUNCT
taxlaw-11799	607	2	soft	soft	ADJ
taxlaw-11799	607	3	law	law	NOUN
taxlaw-11799	607	4	’	'	PUNCT
taxlaw-11799	607	5	,	,	PUNCT
taxlaw-11799	607	6	‘	'	PUNCT
taxlaw-11799	607	7	hard	hard	ADJ
taxlaw-11799	607	8	law	law	NOUN
taxlaw-11799	607	9	’	'	PUNCT
taxlaw-11799	607	10	and	and	CCONJ
taxlaw-11799	607	11	eu	eu	PROPN
taxlaw-11799	607	12	integration	integration	NOUN
taxlaw-11799	607	13	,	,	PUNCT
taxlaw-11799	607	14	in	in	ADP
taxlaw-11799	607	15	law	law	NOUN
taxlaw-11799	607	16	and	and	CCONJ
taxlaw-11799	607	17	new	new	ADJ
taxlaw-11799	607	18	governance	governance	NOUN
taxlaw-11799	607	19	in	in	ADP
taxlaw-11799	607	20	the	the	DET
taxlaw-11799	607	21	eu	eu	PROPN
taxlaw-11799	607	22	and	and	CCONJ
taxlaw-11799	607	23	the	the	DET
taxlaw-11799	607	24	us	us	PROPN
taxlaw-11799	607	25	67	67	NUM
taxlaw-11799	607	26	(	(	PUNCT
taxlaw-11799	607	27	gráinne	gráinne	PROPN
taxlaw-11799	607	28	de	de	X
taxlaw-11799	607	29	búrca	búrca	PROPN
taxlaw-11799	607	30	&	&	CCONJ
taxlaw-11799	607	31	joanne	joanne	PROPN
taxlaw-11799	607	32	scott	scott	PROPN
taxlaw-11799	607	33	eds	eds	PROPN
taxlaw-11799	607	34	.	.	PROPN
taxlaw-11799	607	35	,	,	PUNCT
taxlaw-11799	607	36	bloomsbury	bloomsbury	NOUN
taxlaw-11799	607	37	publishing	publishing	NOUN
taxlaw-11799	607	38	,	,	PUNCT
taxlaw-11799	607	39	2006	2006	NUM
taxlaw-11799	607	40	)	)	PUNCT
taxlaw-11799	607	41	.	.	PUNCT
taxlaw-11799	608	1	247	247	NUM
taxlaw-11799	608	2	see	see	NOUN
taxlaw-11799	608	3	trubek	trubek	PROPN
taxlaw-11799	608	4	et	et	PROPN
taxlaw-11799	608	5	al	al	PROPN
taxlaw-11799	608	6	.	.	PROPN
taxlaw-11799	608	7	,	,	PUNCT
taxlaw-11799	608	8	supra	supra	PROPN
taxlaw-11799	608	9	note	note	NOUN
taxlaw-11799	608	10	246	246	NUM
taxlaw-11799	608	11	.	.	PUNCT
taxlaw-11799	609	1	248	248	NUM
taxlaw-11799	609	2	gregory	gregory	PROPN
taxlaw-11799	609	3	c	c	PROPN
taxlaw-11799	609	4	shaffer	shaffer	PROPN
taxlaw-11799	609	5	&	&	CCONJ
taxlaw-11799	609	6	mark	mark	VERB
taxlaw-11799	609	7	a	a	DET
taxlaw-11799	609	8	pollack	pollack	NOUN
taxlaw-11799	609	9	,	,	PUNCT
taxlaw-11799	609	10	hard	hard	ADJ
taxlaw-11799	609	11	vs.	vs.	ADP
taxlaw-11799	609	12	soft	soft	ADJ
taxlaw-11799	609	13	law	law	NOUN
taxlaw-11799	609	14	:	:	PUNCT
taxlaw-11799	609	15	alternatives	alternative	NOUN
taxlaw-11799	609	16	,	,	PUNCT
taxlaw-11799	609	17	complements	complement	NOUN
taxlaw-11799	609	18	,	,	PUNCT
taxlaw-11799	609	19	and	and	CCONJ
taxlaw-11799	609	20	antagonists	antagonist	NOUN
taxlaw-11799	609	21	in	in	ADP
taxlaw-11799	609	22	international	international	ADJ
taxlaw-11799	609	23	governance	governance	NOUN
taxlaw-11799	609	24	,	,	PUNCT
taxlaw-11799	609	25	94(3	94(3	NUM
taxlaw-11799	609	26	)	)	PUNCT
taxlaw-11799	609	27	minn	minn	PROPN
taxlaw-11799	609	28	.	.	PUNCT
taxlaw-11799	610	1	l.	l.	PROPN
taxlaw-11799	610	2	rev	rev	PROPN
taxlaw-11799	610	3	.	.	PROPN
taxlaw-11799	611	1	715	715	NUM
taxlaw-11799	611	2	(	(	PUNCT
taxlaw-11799	611	3	2010	2010	NUM
taxlaw-11799	611	4	)	)	PUNCT
taxlaw-11799	611	5	.	.	PUNCT
taxlaw-11799	612	1	249	249	NUM
taxlaw-11799	612	2	trubek	trubek	INTJ
taxlaw-11799	612	3	et	et	PROPN
taxlaw-11799	612	4	al	al	PROPN
taxlaw-11799	612	5	.	.	PROPN
taxlaw-11799	612	6	,	,	PUNCT
taxlaw-11799	612	7	supra	supra	PROPN
taxlaw-11799	612	8	note	note	NOUN
taxlaw-11799	612	9	246	246	NUM
taxlaw-11799	612	10	,	,	PUNCT
taxlaw-11799	612	11	at	at	ADP
taxlaw-11799	612	12	3	3	NUM
taxlaw-11799	612	13	.	.	PUNCT
taxlaw-11799	612	14	250	250	NUM
taxlaw-11799	612	15	james	james	PROPN
taxlaw-11799	612	16	d	d	PROPN
taxlaw-11799	612	17	morrow	morrow	PROPN
taxlaw-11799	612	18	,	,	PUNCT
taxlaw-11799	612	19	modeling	model	VERB
taxlaw-11799	612	20	the	the	DET
taxlaw-11799	612	21	forms	form	NOUN
taxlaw-11799	612	22	of	of	ADP
taxlaw-11799	612	23	international	international	ADJ
taxlaw-11799	612	24	cooperation	cooperation	NOUN
taxlaw-11799	612	25	:	:	PUNCT
taxlaw-11799	612	26	distribution	distribution	NOUN
taxlaw-11799	612	27	versus	versus	ADP
taxlaw-11799	612	28	information	information	NOUN
taxlaw-11799	612	29	,	,	PUNCT
taxlaw-11799	612	30	48(3	48(3	NOUN
taxlaw-11799	612	31	)	)	PUNCT
taxlaw-11799	612	32	int’l	int’l	NUM
taxlaw-11799	612	33	org	org	NOUN
taxlaw-11799	612	34	.	.	PUNCT
taxlaw-11799	613	1	387	387	NUM
taxlaw-11799	613	2	,	,	PUNCT
taxlaw-11799	613	3	395	395	NUM
taxlaw-11799	613	4	(	(	PUNCT
taxlaw-11799	613	5	1994	1994	NUM
taxlaw-11799	613	6	)	)	PUNCT
taxlaw-11799	613	7	.	.	PUNCT
taxlaw-11799	614	1	251	251	NUM
taxlaw-11799	614	2	see	see	VERB
taxlaw-11799	614	3	reinicke	reinicke	NOUN
taxlaw-11799	614	4	&	&	CCONJ
taxlaw-11799	614	5	witte	witte	PROPN
taxlaw-11799	614	6	,	,	PUNCT
taxlaw-11799	614	7	supra	supra	PROPN
taxlaw-11799	614	8	note	note	PROPN
taxlaw-11799	614	9	241	241	NUM
taxlaw-11799	614	10	,	,	PUNCT
taxlaw-11799	614	11	at	at	ADP
taxlaw-11799	614	12	94	94	NUM
taxlaw-11799	614	13	-	-	SYM
taxlaw-11799	614	14	95	95	NUM
taxlaw-11799	614	15	.	.	PUNCT
taxlaw-11799	615	1	2023	2023	NUM
taxlaw-11799	615	2	]	]	PUNCT
taxlaw-11799	615	3	the	the	DET
taxlaw-11799	615	4	path	path	NOUN
taxlaw-11799	615	5	to	to	PART
taxlaw-11799	615	6	mediation	mediation	VERB
taxlaw-11799	615	7	59	59	NUM
taxlaw-11799	615	8	mediation	mediation	NOUN
taxlaw-11799	615	9	can	can	AUX
taxlaw-11799	615	10	be	be	AUX
taxlaw-11799	615	11	treated	treat	VERB
taxlaw-11799	615	12	as	as	ADP
taxlaw-11799	615	13	a	a	DET
taxlaw-11799	615	14	kind	kind	NOUN
taxlaw-11799	615	15	of	of	ADP
taxlaw-11799	615	16	soft	soft	ADJ
taxlaw-11799	615	17	law	law	NOUN
taxlaw-11799	615	18	when	when	SCONJ
taxlaw-11799	615	19	it	it	PRON
taxlaw-11799	615	20	is	be	AUX
taxlaw-11799	615	21	adopted	adopt	VERB
taxlaw-11799	615	22	to	to	PART
taxlaw-11799	615	23	resolve	resolve	VERB
taxlaw-11799	615	24	tax	tax	NOUN
taxlaw-11799	615	25	-	-	PUNCT
taxlaw-11799	615	26	related	relate	VERB
taxlaw-11799	615	27	disputes	dispute	NOUN
taxlaw-11799	615	28	.	.	PUNCT
taxlaw-11799	616	1	mediation	mediation	NOUN
taxlaw-11799	616	2	,	,	PUNCT
taxlaw-11799	616	3	as	as	ADP
taxlaw-11799	616	4	soft	soft	ADJ
taxlaw-11799	616	5	law	law	NOUN
taxlaw-11799	616	6	,	,	PUNCT
taxlaw-11799	616	7	can	can	AUX
taxlaw-11799	616	8	be	be	AUX
taxlaw-11799	616	9	adopted	adopt	VERB
taxlaw-11799	616	10	in	in	ADP
taxlaw-11799	616	11	improving	improve	VERB
taxlaw-11799	616	12	the	the	DET
taxlaw-11799	616	13	efficiency	efficiency	NOUN
taxlaw-11799	616	14	of	of	ADP
taxlaw-11799	616	15	map.252	map.252	NOUN
taxlaw-11799	616	16	mediation	mediation	NOUN
taxlaw-11799	616	17	can	can	AUX
taxlaw-11799	616	18	be	be	AUX
taxlaw-11799	616	19	utilized	utilize	VERB
taxlaw-11799	616	20	to	to	PART
taxlaw-11799	616	21	resolve	resolve	VERB
taxlaw-11799	616	22	some	some	DET
taxlaw-11799	616	23	issues	issue	NOUN
taxlaw-11799	616	24	during	during	ADP
taxlaw-11799	616	25	map	map	NOUN
taxlaw-11799	616	26	as	as	SCONJ
taxlaw-11799	616	27	the	the	DET
taxlaw-11799	616	28	disputes	dispute	NOUN
taxlaw-11799	616	29	can	can	AUX
taxlaw-11799	616	30	be	be	AUX
taxlaw-11799	616	31	clarified	clarify	VERB
taxlaw-11799	616	32	and	and	CCONJ
taxlaw-11799	616	33	illuminated	illuminate	VERB
taxlaw-11799	616	34	by	by	ADP
taxlaw-11799	616	35	mediators	mediator	NOUN
taxlaw-11799	616	36	from	from	ADP
taxlaw-11799	616	37	a	a	DET
taxlaw-11799	616	38	different	different	ADJ
taxlaw-11799	616	39	angle.253	angle.253	NOUN
taxlaw-11799	616	40	during	during	ADP
taxlaw-11799	616	41	the	the	DET
taxlaw-11799	616	42	whole	whole	ADJ
taxlaw-11799	616	43	process	process	NOUN
taxlaw-11799	616	44	,	,	PUNCT
taxlaw-11799	616	45	the	the	DET
taxlaw-11799	616	46	disputing	dispute	VERB
taxlaw-11799	616	47	parties	party	NOUN
taxlaw-11799	616	48	maintain	maintain	VERB
taxlaw-11799	616	49	full	full	ADJ
taxlaw-11799	616	50	control	control	NOUN
taxlaw-11799	616	51	of	of	ADP
taxlaw-11799	616	52	the	the	DET
taxlaw-11799	616	53	decision.254	decision.254	NOUN
taxlaw-11799	616	54	the	the	DET
taxlaw-11799	616	55	flexibility	flexibility	NOUN
taxlaw-11799	616	56	and	and	CCONJ
taxlaw-11799	616	57	confidentiality	confidentiality	NOUN
taxlaw-11799	616	58	of	of	ADP
taxlaw-11799	616	59	mediation	mediation	NOUN
taxlaw-11799	616	60	are	be	AUX
taxlaw-11799	616	61	also	also	ADV
taxlaw-11799	616	62	helpful	helpful	ADJ
taxlaw-11799	616	63	in	in	ADP
taxlaw-11799	616	64	dealing	deal	VERB
taxlaw-11799	616	65	with	with	ADP
taxlaw-11799	616	66	various	various	ADJ
taxlaw-11799	616	67	disputes.255	disputes.255	PROPN
taxlaw-11799	616	68	although	although	SCONJ
taxlaw-11799	616	69	mediation	mediation	NOUN
taxlaw-11799	616	70	has	have	VERB
taxlaw-11799	616	71	its	its	PRON
taxlaw-11799	616	72	own	own	ADJ
taxlaw-11799	616	73	advantages	advantage	NOUN
taxlaw-11799	616	74	,	,	PUNCT
taxlaw-11799	616	75	due	due	ADP
taxlaw-11799	616	76	to	to	ADP
taxlaw-11799	616	77	its	its	PRON
taxlaw-11799	616	78	disadvantages	disadvantage	NOUN
taxlaw-11799	616	79	,	,	PUNCT
taxlaw-11799	616	80	it	it	PRON
taxlaw-11799	616	81	can	can	AUX
taxlaw-11799	616	82	not	not	PART
taxlaw-11799	616	83	be	be	AUX
taxlaw-11799	616	84	adopted	adopt	VERB
taxlaw-11799	616	85	as	as	ADP
taxlaw-11799	616	86	a	a	DET
taxlaw-11799	616	87	kind	kind	NOUN
taxlaw-11799	616	88	of	of	ADP
taxlaw-11799	616	89	hard	hard	ADJ
taxlaw-11799	616	90	law	law	NOUN
taxlaw-11799	616	91	.	.	PUNCT
taxlaw-11799	617	1	instead	instead	ADV
taxlaw-11799	617	2	,	,	PUNCT
taxlaw-11799	617	3	countries	country	NOUN
taxlaw-11799	617	4	can	can	AUX
taxlaw-11799	617	5	choose	choose	VERB
taxlaw-11799	617	6	to	to	PART
taxlaw-11799	617	7	adopt	adopt	VERB
taxlaw-11799	617	8	it	it	PRON
taxlaw-11799	617	9	as	as	ADP
taxlaw-11799	617	10	a	a	DET
taxlaw-11799	617	11	kind	kind	NOUN
taxlaw-11799	617	12	of	of	ADP
taxlaw-11799	617	13	soft	soft	ADJ
taxlaw-11799	617	14	law	law	NOUN
taxlaw-11799	617	15	after	after	ADP
taxlaw-11799	617	16	considering	consider	VERB
taxlaw-11799	617	17	its	its	PRON
taxlaw-11799	617	18	merits	merit	NOUN
taxlaw-11799	617	19	and	and	CCONJ
taxlaw-11799	617	20	drawbacks	drawback	NOUN
taxlaw-11799	617	21	.	.	PUNCT
taxlaw-11799	618	1	for	for	ADP
taxlaw-11799	618	2	example	example	NOUN
taxlaw-11799	618	3	,	,	PUNCT
taxlaw-11799	618	4	it	it	PRON
taxlaw-11799	618	5	is	be	AUX
taxlaw-11799	618	6	not	not	PART
taxlaw-11799	618	7	compulsory	compulsory	ADJ
taxlaw-11799	618	8	.	.	PUNCT
taxlaw-11799	619	1	a	a	DET
taxlaw-11799	619	2	result	result	NOUN
taxlaw-11799	619	3	is	be	AUX
taxlaw-11799	619	4	not	not	PART
taxlaw-11799	619	5	guaranteed	guarantee	VERB
taxlaw-11799	619	6	in	in	ADP
taxlaw-11799	619	7	mediation	mediation	NOUN
taxlaw-11799	619	8	.	.	PUNCT
taxlaw-11799	620	1	even	even	ADV
taxlaw-11799	620	2	if	if	SCONJ
taxlaw-11799	620	3	a	a	DET
taxlaw-11799	620	4	mediation	mediation	NOUN
taxlaw-11799	620	5	agreement	agreement	NOUN
taxlaw-11799	620	6	is	be	AUX
taxlaw-11799	620	7	reached	reach	VERB
taxlaw-11799	620	8	,	,	PUNCT
taxlaw-11799	620	9	the	the	DET
taxlaw-11799	620	10	enforcement	enforcement	NOUN
taxlaw-11799	620	11	of	of	ADP
taxlaw-11799	620	12	the	the	DET
taxlaw-11799	620	13	agreement	agreement	NOUN
taxlaw-11799	620	14	is	be	AUX
taxlaw-11799	620	15	still	still	ADV
taxlaw-11799	620	16	a	a	DET
taxlaw-11799	620	17	concern	concern	NOUN
taxlaw-11799	620	18	.	.	PUNCT
taxlaw-11799	621	1	cooperation	cooperation	NOUN
taxlaw-11799	621	2	is	be	AUX
taxlaw-11799	621	3	required	require	VERB
taxlaw-11799	621	4	during	during	ADP
taxlaw-11799	621	5	the	the	DET
taxlaw-11799	621	6	process	process	NOUN
taxlaw-11799	621	7	:	:	PUNCT
taxlaw-11799	621	8	if	if	SCONJ
taxlaw-11799	621	9	one	one	NUM
taxlaw-11799	621	10	or	or	CCONJ
taxlaw-11799	621	11	both	both	PRON
taxlaw-11799	621	12	disputing	dispute	VERB
taxlaw-11799	621	13	parties	party	NOUN
taxlaw-11799	621	14	are	be	AUX
taxlaw-11799	621	15	unwilling	unwilling	ADJ
taxlaw-11799	621	16	to	to	PART
taxlaw-11799	621	17	cooperate	cooperate	VERB
taxlaw-11799	621	18	with	with	ADP
taxlaw-11799	621	19	each	each	DET
taxlaw-11799	621	20	other	other	ADJ
taxlaw-11799	621	21	,	,	PUNCT
taxlaw-11799	621	22	mediation	mediation	NOUN
taxlaw-11799	621	23	can	can	AUX
taxlaw-11799	621	24	not	not	PART
taxlaw-11799	621	25	be	be	AUX
taxlaw-11799	621	26	a	a	DET
taxlaw-11799	621	27	success	success	NOUN
taxlaw-11799	621	28	.	.	PUNCT
taxlaw-11799	622	1	in	in	ADP
taxlaw-11799	622	2	order	order	NOUN
taxlaw-11799	622	3	to	to	PART
taxlaw-11799	622	4	illustrate	illustrate	VERB
taxlaw-11799	622	5	the	the	DET
taxlaw-11799	622	6	disadvantages	disadvantage	NOUN
taxlaw-11799	622	7	of	of	ADP
taxlaw-11799	622	8	mediation	mediation	NOUN
taxlaw-11799	622	9	in	in	ADP
taxlaw-11799	622	10	detail	detail	NOUN
taxlaw-11799	622	11	,	,	PUNCT
taxlaw-11799	622	12	the	the	DET
taxlaw-11799	622	13	practice	practice	NOUN
taxlaw-11799	622	14	of	of	ADP
taxlaw-11799	622	15	china	china	PROPN
taxlaw-11799	622	16	can	can	AUX
taxlaw-11799	622	17	be	be	AUX
taxlaw-11799	622	18	an	an	DET
taxlaw-11799	622	19	example	example	NOUN
taxlaw-11799	622	20	.	.	PUNCT
taxlaw-11799	623	1	firstly	firstly	ADV
taxlaw-11799	623	2	,	,	PUNCT
taxlaw-11799	623	3	consider	consider	VERB
taxlaw-11799	623	4	disputing	dispute	VERB
taxlaw-11799	623	5	parties	party	NOUN
taxlaw-11799	623	6	that	that	PRON
taxlaw-11799	623	7	are	be	AUX
taxlaw-11799	623	8	worried	worried	ADJ
taxlaw-11799	623	9	about	about	ADP
taxlaw-11799	623	10	the	the	DET
taxlaw-11799	623	11	disclosure	disclosure	NOUN
taxlaw-11799	623	12	of	of	ADP
taxlaw-11799	623	13	some	some	DET
taxlaw-11799	623	14	important	important	ADJ
taxlaw-11799	623	15	information	information	NOUN
taxlaw-11799	623	16	exchanged	exchange	VERB
taxlaw-11799	623	17	during	during	ADP
taxlaw-11799	623	18	a	a	DET
taxlaw-11799	623	19	mediation	mediation	NOUN
taxlaw-11799	623	20	process	process	NOUN
taxlaw-11799	623	21	.	.	PUNCT
taxlaw-11799	624	1	if	if	SCONJ
taxlaw-11799	624	2	the	the	DET
taxlaw-11799	624	3	dispute	dispute	NOUN
taxlaw-11799	624	4	is	be	AUX
taxlaw-11799	624	5	not	not	PART
taxlaw-11799	624	6	resolved	resolve	VERB
taxlaw-11799	624	7	with	with	ADP
taxlaw-11799	624	8	mediation	mediation	NOUN
taxlaw-11799	624	9	and	and	CCONJ
taxlaw-11799	624	10	the	the	DET
taxlaw-11799	624	11	case	case	NOUN
taxlaw-11799	624	12	is	be	AUX
taxlaw-11799	624	13	submitted	submit	VERB
taxlaw-11799	624	14	to	to	ADP
taxlaw-11799	624	15	the	the	DET
taxlaw-11799	624	16	trial	trial	NOUN
taxlaw-11799	624	17	,	,	PUNCT
taxlaw-11799	624	18	there	there	PRON
taxlaw-11799	624	19	is	be	VERB
taxlaw-11799	624	20	a	a	DET
taxlaw-11799	624	21	concern	concern	NOUN
taxlaw-11799	624	22	that	that	SCONJ
taxlaw-11799	624	23	the	the	DET
taxlaw-11799	624	24	arguments	argument	NOUN
taxlaw-11799	624	25	of	of	ADP
taxlaw-11799	624	26	one	one	NUM
taxlaw-11799	624	27	party	party	NOUN
taxlaw-11799	624	28	may	may	AUX
taxlaw-11799	624	29	be	be	AUX
taxlaw-11799	624	30	revealed	reveal	VERB
taxlaw-11799	624	31	to	to	ADP
taxlaw-11799	624	32	the	the	DET
taxlaw-11799	624	33	other	other	ADJ
taxlaw-11799	624	34	party.256	party.256	NOUN
taxlaw-11799	624	35	some	some	DET
taxlaw-11799	624	36	opponents	opponent	NOUN
taxlaw-11799	624	37	to	to	ADP
taxlaw-11799	624	38	mediation	mediation	NOUN
taxlaw-11799	624	39	hold	hold	VERB
taxlaw-11799	624	40	the	the	DET
taxlaw-11799	624	41	view	view	NOUN
taxlaw-11799	624	42	that	that	SCONJ
taxlaw-11799	624	43	the	the	DET
taxlaw-11799	624	44	impartiality	impartiality	NOUN
taxlaw-11799	624	45	of	of	ADP
taxlaw-11799	624	46	a	a	DET
taxlaw-11799	624	47	mediator	mediator	NOUN
taxlaw-11799	624	48	is	be	AUX
taxlaw-11799	624	49	hard	hard	ADJ
taxlaw-11799	624	50	to	to	PART
taxlaw-11799	624	51	be	be	AUX
taxlaw-11799	624	52	ensured	ensure	VERB
taxlaw-11799	624	53	,	,	PUNCT
taxlaw-11799	624	54	so	so	ADV
taxlaw-11799	624	55	the	the	DET
taxlaw-11799	624	56	risk	risk	NOUN
taxlaw-11799	624	57	of	of	ADP
taxlaw-11799	624	58	disclosing	disclose	VERB
taxlaw-11799	624	59	secrets	secret	NOUN
taxlaw-11799	624	60	during	during	ADP
taxlaw-11799	624	61	the	the	DET
taxlaw-11799	624	62	mediation	mediation	NOUN
taxlaw-11799	624	63	exists	exist	VERB
taxlaw-11799	624	64	.	.	PUNCT
taxlaw-11799	625	1	although	although	SCONJ
taxlaw-11799	625	2	article	article	NOUN
taxlaw-11799	625	3	7	7	NUM
taxlaw-11799	625	4	of	of	ADP
taxlaw-11799	625	5	the	the	DET
taxlaw-11799	625	6	people	people	NOUN
taxlaw-11799	625	7	’s	’s	PART
taxlaw-11799	625	8	mediation	mediation	NOUN
taxlaw-11799	625	9	law	law	NOUN
taxlaw-11799	625	10	chinese	chinese	ADJ
taxlaw-11799	625	11	mediators	mediator	NOUN
taxlaw-11799	625	12	from	from	ADP
taxlaw-11799	625	13	disclosing	disclose	VERB
taxlaw-11799	625	14	information	information	NOUN
taxlaw-11799	625	15	gained	gain	VERB
taxlaw-11799	625	16	during	during	ADP
taxlaw-11799	625	17	the	the	DET
taxlaw-11799	625	18	mediation	mediation	NOUN
taxlaw-11799	625	19	process	process	NOUN
taxlaw-11799	625	20	,	,	PUNCT
taxlaw-11799	625	21	257	257	NUM
taxlaw-11799	625	22	disputing	dispute	VERB
taxlaw-11799	625	23	parties	party	NOUN
taxlaw-11799	625	24	may	may	AUX
taxlaw-11799	625	25	still	still	ADV
taxlaw-11799	625	26	feel	feel	VERB
taxlaw-11799	625	27	insecure	insecure	ADJ
taxlaw-11799	625	28	.	.	PUNCT
taxlaw-11799	626	1	secondly	secondly	ADV
taxlaw-11799	626	2	,	,	PUNCT
taxlaw-11799	626	3	the	the	DET
taxlaw-11799	626	4	mediation	mediation	NOUN
taxlaw-11799	626	5	process	process	NOUN
taxlaw-11799	626	6	may	may	AUX
taxlaw-11799	626	7	be	be	AUX
taxlaw-11799	626	8	time	time	NOUN
taxlaw-11799	626	9	and	and	CCONJ
taxlaw-11799	626	10	money	money	NOUN
taxlaw-11799	626	11	consuming	consuming	NOUN
taxlaw-11799	626	12	.	.	PUNCT
taxlaw-11799	627	1	in	in	ADP
taxlaw-11799	627	2	some	some	DET
taxlaw-11799	627	3	cases	case	NOUN
taxlaw-11799	627	4	,	,	PUNCT
taxlaw-11799	627	5	time	time	NOUN
taxlaw-11799	627	6	may	may	AUX
taxlaw-11799	627	7	be	be	AUX
taxlaw-11799	627	8	expanded	expand	VERB
taxlaw-11799	627	9	and	and	CCONJ
taxlaw-11799	627	10	cost	cost	NOUN
taxlaw-11799	627	11	may	may	AUX
taxlaw-11799	627	12	be	be	AUX
taxlaw-11799	627	13	increased	increase	VERB
taxlaw-11799	627	14	.	.	PUNCT
taxlaw-11799	628	1	for	for	ADP
taxlaw-11799	628	2	instance	instance	NOUN
taxlaw-11799	628	3	,	,	PUNCT
taxlaw-11799	628	4	an	an	DET
taxlaw-11799	628	5	additional	additional	ADJ
taxlaw-11799	628	6	burden	burden	NOUN
taxlaw-11799	628	7	may	may	AUX
taxlaw-11799	628	8	be	be	AUX
taxlaw-11799	628	9	levied	levy	VERB
taxlaw-11799	628	10	on	on	ADP
taxlaw-11799	628	11	the	the	DET
taxlaw-11799	628	12	disputants	disputant	NOUN
taxlaw-11799	628	13	if	if	SCONJ
taxlaw-11799	628	14	mediation	mediation	NOUN
taxlaw-11799	628	15	fails	fail	VERB
taxlaw-11799	628	16	,	,	PUNCT
taxlaw-11799	628	17	because	because	SCONJ
taxlaw-11799	628	18	the	the	DET
taxlaw-11799	628	19	disputing	dispute	VERB
taxlaw-11799	628	20	parties	party	NOUN
taxlaw-11799	628	21	may	may	AUX
taxlaw-11799	628	22	initiate	initiate	VERB
taxlaw-11799	628	23	another	another	DET
taxlaw-11799	628	24	proposal	proposal	NOUN
taxlaw-11799	628	25	to	to	PART
taxlaw-11799	628	26	mediate	mediate	VERB
taxlaw-11799	628	27	the	the	DET
taxlaw-11799	628	28	failing	fail	VERB
taxlaw-11799	628	29	case	case	NOUN
taxlaw-11799	628	30	.	.	PUNCT
taxlaw-11799	629	1	collecting	collect	VERB
taxlaw-11799	629	2	evidence	evidence	NOUN
taxlaw-11799	629	3	and	and	CCONJ
taxlaw-11799	629	4	hearing	hear	VERB
taxlaw-11799	629	5	witnesses	witness	NOUN
taxlaw-11799	629	6	again	again	ADV
taxlaw-11799	629	7	will	will	AUX
taxlaw-11799	629	8	be	be	AUX
taxlaw-11799	629	9	time	time	NOUN
taxlaw-11799	629	10	and	and	CCONJ
taxlaw-11799	629	11	money	money	NOUN
taxlaw-11799	629	12	consuming.258	consuming.258	VERB
taxlaw-11799	629	13	thirdly	thirdly	ADV
taxlaw-11799	629	14	,	,	PUNCT
taxlaw-11799	629	15	the	the	DET
taxlaw-11799	629	16	satisfaction	satisfaction	NOUN
taxlaw-11799	629	17	of	of	ADP
taxlaw-11799	629	18	a	a	DET
taxlaw-11799	629	19	mediation	mediation	NOUN
taxlaw-11799	629	20	resolution	resolution	NOUN
taxlaw-11799	629	21	may	may	AUX
taxlaw-11799	629	22	be	be	AUX
taxlaw-11799	629	23	diminished.259	diminished.259	NOUN
taxlaw-11799	629	24	mediators	mediator	NOUN
taxlaw-11799	629	25	enjoy	enjoy	VERB
taxlaw-11799	629	26	no	no	DET
taxlaw-11799	629	27	rights	right	NOUN
taxlaw-11799	629	28	to	to	PART
taxlaw-11799	629	29	impose	impose	VERB
taxlaw-11799	629	30	a	a	DET
taxlaw-11799	629	31	duty	duty	NOUN
taxlaw-11799	629	32	on	on	ADP
taxlaw-11799	629	33	the	the	DET
taxlaw-11799	629	34	disputing	dispute	VERB
taxlaw-11799	629	35	parties	party	NOUN
taxlaw-11799	629	36	because	because	SCONJ
taxlaw-11799	629	37	mediation	mediation	NOUN
taxlaw-11799	629	38	is	be	AUX
taxlaw-11799	629	39	non	non	ADJ
taxlaw-11799	629	40	-	-	ADJ
taxlaw-11799	629	41	binding	binding	ADJ
taxlaw-11799	629	42	.	.	PUNCT
taxlaw-11799	630	1	only	only	ADV
taxlaw-11799	630	2	when	when	SCONJ
taxlaw-11799	630	3	both	both	DET
taxlaw-11799	630	4	disputing	dispute	VERB
taxlaw-11799	630	5	parties	party	NOUN
taxlaw-11799	630	6	fully	fully	ADV
taxlaw-11799	630	7	252	252	NUM
taxlaw-11799	630	8	comm	comm	NOUN
taxlaw-11799	630	9	.	.	PUNCT
taxlaw-11799	631	1	of	of	ADP
taxlaw-11799	631	2	experts	expert	NOUN
taxlaw-11799	631	3	on	on	ADP
taxlaw-11799	631	4	int’l	int’l	NUM
taxlaw-11799	631	5	coop	coop	NOUN
taxlaw-11799	631	6	.	.	PUNCT
taxlaw-11799	632	1	in	in	ADP
taxlaw-11799	632	2	tax	tax	NOUN
taxlaw-11799	632	3	matters	matter	NOUN
taxlaw-11799	632	4	,	,	PUNCT
taxlaw-11799	632	5	rep	rep	PROPN
taxlaw-11799	632	6	.	.	PROPN
taxlaw-11799	632	7	on	on	ADP
taxlaw-11799	632	8	its	its	PRON
taxlaw-11799	632	9	fourteenth	fourteenth	ADJ
taxlaw-11799	632	10	session	session	NOUN
taxlaw-11799	632	11	at	at	ADP
taxlaw-11799	632	12	2	2	NUM
taxlaw-11799	632	13	,	,	PUNCT
taxlaw-11799	632	14	u.n	u.n	PROPN
taxlaw-11799	632	15	.	.	PROPN
taxlaw-11799	632	16	doc	doc	PROPN
taxlaw-11799	632	17	e/2017/45	e/2017/45	X
taxlaw-11799	632	18	(	(	PUNCT
taxlaw-11799	632	19	2017	2017	NUM
taxlaw-11799	632	20	)	)	PUNCT
taxlaw-11799	632	21	.	.	PUNCT
taxlaw-11799	633	1	253	253	NUM
taxlaw-11799	633	2	see	see	VERB
taxlaw-11799	633	3	dalton	dalton	PROPN
taxlaw-11799	633	4	,	,	PUNCT
taxlaw-11799	633	5	supra	supra	PROPN
taxlaw-11799	633	6	note	note	VERB
taxlaw-11799	633	7	211	211	NUM
taxlaw-11799	633	8	at	at	ADP
taxlaw-11799	633	9	14	14	NUM
taxlaw-11799	633	10	;	;	PUNCT
taxlaw-11799	633	11	also	also	ADV
taxlaw-11799	633	12	see	see	VERB
taxlaw-11799	633	13	oecd	oecd	PROPN
taxlaw-11799	633	14	,	,	PUNCT
taxlaw-11799	633	15	model	model	NOUN
taxlaw-11799	633	16	tax	tax	NOUN
taxlaw-11799	633	17	convention	convention	NOUN
taxlaw-11799	633	18	on	on	ADP
taxlaw-11799	633	19	income	income	NOUN
taxlaw-11799	633	20	and	and	CCONJ
taxlaw-11799	633	21	on	on	ADP
taxlaw-11799	633	22	capital	capital	NOUN
taxlaw-11799	633	23	,	,	PUNCT
taxlaw-11799	633	24	supra	supra	PROPN
taxlaw-11799	633	25	note	note	NOUN
taxlaw-11799	633	26	124	124	NUM
taxlaw-11799	633	27	.	.	PUNCT
taxlaw-11799	634	1	254	254	NUM
taxlaw-11799	634	2	pasquale	pasquale	PROPN
taxlaw-11799	634	3	pistone	pistone	PROPN
taxlaw-11799	634	4	&	&	CCONJ
taxlaw-11799	634	5	jan	jan	PROPN
taxlaw-11799	634	6	j	j	PROPN
taxlaw-11799	634	7	p	p	PROPN
taxlaw-11799	634	8	de	de	X
taxlaw-11799	634	9	goede	goede	PROPN
taxlaw-11799	634	10	,	,	PUNCT
taxlaw-11799	634	11	the	the	DET
taxlaw-11799	634	12	flexible	flexible	ADJ
taxlaw-11799	634	13	multi	multi	ADJ
taxlaw-11799	634	14	-	-	ADJ
taxlaw-11799	634	15	tier	tier	ADJ
taxlaw-11799	634	16	dispute	dispute	NOUN
taxlaw-11799	634	17	resolution	resolution	NOUN
taxlaw-11799	634	18	framework	framework	NOUN
taxlaw-11799	634	19	and	and	CCONJ
taxlaw-11799	634	20	our	our	PRON
taxlaw-11799	634	21	final	final	ADJ
taxlaw-11799	634	22	conclusions	conclusion	NOUN
taxlaw-11799	634	23	and	and	CCONJ
taxlaw-11799	634	24	recommendations	recommendation	NOUN
taxlaw-11799	634	25	,	,	PUNCT
taxlaw-11799	634	26	in	in	ADP
taxlaw-11799	634	27	flexible	flexible	ADJ
taxlaw-11799	634	28	multi	multi	ADJ
taxlaw-11799	634	29	-	-	ADJ
taxlaw-11799	634	30	tier	tier	ADJ
taxlaw-11799	634	31	dispute	dispute	NOUN
taxlaw-11799	634	32	resolution	resolution	NOUN
taxlaw-11799	634	33	in	in	ADP
taxlaw-11799	634	34	international	international	ADJ
taxlaw-11799	634	35	tax	tax	NOUN
taxlaw-11799	634	36	disputes	dispute	NOUN
taxlaw-11799	634	37	492	492	NUM
taxlaw-11799	634	38	(	(	PUNCT
taxlaw-11799	634	39	pasquale	pasquale	PROPN
taxlaw-11799	634	40	pistone	pistone	PROPN
taxlaw-11799	634	41	&	&	CCONJ
taxlaw-11799	634	42	jan	jan	PROPN
taxlaw-11799	634	43	j.p	j.p	PROPN
taxlaw-11799	634	44	.	.	PROPN
taxlaw-11799	634	45	de	de	PROPN
taxlaw-11799	634	46	goede	goede	PROPN
taxlaw-11799	634	47	eds	eds	PROPN
taxlaw-11799	634	48	.	.	PROPN
taxlaw-11799	634	49	,	,	PUNCT
taxlaw-11799	634	50	2020	2020	NUM
taxlaw-11799	634	51	)	)	PUNCT
taxlaw-11799	634	52	.	.	PUNCT
taxlaw-11799	635	1	255	255	NUM
taxlaw-11799	635	2	see	see	VERB
taxlaw-11799	635	3	i	i	PRON
taxlaw-11799	635	4	d.	d.	PROPN
taxlaw-11799	635	5	256	256	NUM
taxlaw-11799	635	6	nicholas	nicholas	PROPN
taxlaw-11799	635	7	gould	gould	PROPN
taxlaw-11799	635	8	,	,	PUNCT
taxlaw-11799	635	9	recent	recent	ADJ
taxlaw-11799	635	10	trends	trend	NOUN
taxlaw-11799	635	11	in	in	ADP
taxlaw-11799	635	12	dispute	dispute	NOUN
taxlaw-11799	635	13	resolution	resolution	NOUN
taxlaw-11799	635	14	,	,	PUNCT
taxlaw-11799	635	15	fenwick	fenwick	PROPN
taxlaw-11799	635	16	elliot	elliot	PROPN
taxlaw-11799	635	17	(	(	PUNCT
taxlaw-11799	635	18	nov	nov	PROPN
taxlaw-11799	635	19	.	.	PROPN
taxlaw-11799	635	20	2011	2011	NUM
taxlaw-11799	635	21	)	)	PUNCT
taxlaw-11799	635	22	,	,	PUNCT
taxlaw-11799	635	23	https://www.fenwickelliott.com/research-insight/articles-papers/recent-trends-dispute-resolution0	https://www.fenwickelliott.com/research-insight/articles-papers/recent-trends-dispute-resolution0	PROPN
taxlaw-11799	635	24	,	,	PUNCT
taxlaw-11799	635	25	[	[	X
taxlaw-11799	635	26	https://perma.cc/tfy3-ckep	https://perma.cc/tfy3-ckep	X
taxlaw-11799	635	27	]	]	PUNCT
taxlaw-11799	635	28	.	.	PUNCT
taxlaw-11799	636	1	257	257	NUM
taxlaw-11799	636	2	karwan	karwan	NOUN
taxlaw-11799	636	3	a.	a.	NOUN
taxlaw-11799	636	4	perot	perot	PROPN
taxlaw-11799	636	5	,	,	PUNCT
taxlaw-11799	636	6	the	the	DET
taxlaw-11799	636	7	advantages	advantage	NOUN
taxlaw-11799	636	8	and	and	CCONJ
taxlaw-11799	636	9	disadvantages	disadvantage	NOUN
taxlaw-11799	636	10	of	of	ADP
taxlaw-11799	636	11	mediation	mediation	NOUN
taxlaw-11799	636	12	in	in	ADP
taxlaw-11799	636	13	the	the	DET
taxlaw-11799	636	14	chinese	chinese	ADJ
taxlaw-11799	636	15	commercial	commercial	ADJ
taxlaw-11799	636	16	arbitration	arbitration	NOUN
taxlaw-11799	636	17	process	process	NOUN
taxlaw-11799	636	18	,	,	PUNCT
taxlaw-11799	636	19	1	1	NUM
taxlaw-11799	636	20	china	china	PROPN
taxlaw-11799	636	21	&	&	CCONJ
taxlaw-11799	636	22	wto	wto	PROPN
taxlaw-11799	636	23	rev	rev	PROPN
taxlaw-11799	636	24	.	.	PROPN
taxlaw-11799	636	25	125	125	NUM
taxlaw-11799	636	26	(	(	PUNCT
taxlaw-11799	636	27	2018	2018	NUM
taxlaw-11799	636	28	)	)	PUNCT
taxlaw-11799	636	29	.	.	PUNCT
taxlaw-11799	637	1	258	258	NUM
taxlaw-11799	637	2	gabrielle	gabrielle	PROPN
taxlaw-11799	637	3	kaufmann	kaufmann	PROPN
taxlaw-11799	637	4	-	-	PUNCT
taxlaw-11799	637	5	kohler	kohler	PROPN
taxlaw-11799	637	6	&	&	CCONJ
taxlaw-11799	637	7	kun	kun	PROPN
taxlaw-11799	637	8	fan	fan	PROPN
taxlaw-11799	637	9	,	,	PUNCT
taxlaw-11799	637	10	integrating	integrate	VERB
taxlaw-11799	637	11	mediation	mediation	NOUN
taxlaw-11799	637	12	into	into	ADP
taxlaw-11799	637	13	arbitration	arbitration	NOUN
taxlaw-11799	637	14	:	:	PUNCT
taxlaw-11799	637	15	why	why	SCONJ
taxlaw-11799	637	16	it	it	PRON
taxlaw-11799	637	17	works	work	VERB
taxlaw-11799	637	18	in	in	ADP
taxlaw-11799	637	19	china	china	PROPN
taxlaw-11799	637	20	,	,	PUNCT
taxlaw-11799	637	21	25	25	NUM
taxlaw-11799	637	22	j.	j.	NOUN
taxlaw-11799	637	23	of	of	ADP
taxlaw-11799	637	24	int’l	int’l	NUM
taxlaw-11799	637	25	arbit	arbit	PROPN
taxlaw-11799	637	26	.	.	PUNCT
taxlaw-11799	638	1	479	479	NUM
taxlaw-11799	639	1	(	(	PUNCT
taxlaw-11799	639	2	2008	2008	NUM
taxlaw-11799	639	3	)	)	PUNCT
taxlaw-11799	639	4	.	.	PUNCT
taxlaw-11799	640	1	259	259	NUM
taxlaw-11799	640	2	see	see	VERB
taxlaw-11799	640	3	perot	perot	NOUN
taxlaw-11799	640	4	,	,	PUNCT
taxlaw-11799	640	5	supra	supra	PROPN
taxlaw-11799	640	6	note	note	PROPN
taxlaw-11799	640	7	257	257	NUM
taxlaw-11799	640	8	at	at	ADP
taxlaw-11799	640	9	125	125	NUM
taxlaw-11799	640	10	.	.	PUNCT
taxlaw-11799	641	1	60	60	NUM
taxlaw-11799	641	2	columbia	columbia	PROPN
taxlaw-11799	641	3	journal	journal	PROPN
taxlaw-11799	641	4	of	of	ADP
taxlaw-11799	641	5	tax	tax	NOUN
taxlaw-11799	641	6	law	law	NOUN
taxlaw-11799	642	1	[	[	X
taxlaw-11799	642	2	vol	vol	NOUN
taxlaw-11799	642	3	14:1	14:1	NUM
taxlaw-11799	642	4	accept	accept	VERB
taxlaw-11799	642	5	the	the	DET
taxlaw-11799	642	6	resolution	resolution	NOUN
taxlaw-11799	642	7	can	can	AUX
taxlaw-11799	642	8	a	a	DET
taxlaw-11799	642	9	satisfactory	satisfactory	ADJ
taxlaw-11799	642	10	resolution	resolution	NOUN
taxlaw-11799	642	11	be	be	AUX
taxlaw-11799	642	12	achieved	achieve	VERB
taxlaw-11799	642	13	through	through	ADP
taxlaw-11799	642	14	mediation	mediation	NOUN
taxlaw-11799	642	15	.	.	PUNCT
taxlaw-11799	643	1	if	if	SCONJ
taxlaw-11799	643	2	the	the	DET
taxlaw-11799	643	3	disputants	disputant	NOUN
taxlaw-11799	643	4	are	be	AUX
taxlaw-11799	643	5	coerced	coerce	VERB
taxlaw-11799	643	6	to	to	PART
taxlaw-11799	643	7	reach	reach	VERB
taxlaw-11799	643	8	or	or	CCONJ
taxlaw-11799	643	9	accept	accept	VERB
taxlaw-11799	643	10	a	a	DET
taxlaw-11799	643	11	resolution	resolution	NOUN
taxlaw-11799	643	12	by	by	ADP
taxlaw-11799	643	13	the	the	DET
taxlaw-11799	643	14	mediator	mediator	NOUN
taxlaw-11799	643	15	,	,	PUNCT
taxlaw-11799	643	16	the	the	DET
taxlaw-11799	643	17	value	value	NOUN
taxlaw-11799	643	18	of	of	ADP
taxlaw-11799	643	19	mediation	mediation	NOUN
taxlaw-11799	643	20	is	be	AUX
taxlaw-11799	643	21	diminished	diminish	VERB
taxlaw-11799	643	22	.	.	PUNCT
taxlaw-11799	644	1	so	so	ADV
taxlaw-11799	644	2	,	,	PUNCT
taxlaw-11799	644	3	in	in	ADP
taxlaw-11799	644	4	this	this	DET
taxlaw-11799	644	5	condition	condition	NOUN
taxlaw-11799	644	6	,	,	PUNCT
taxlaw-11799	644	7	the	the	DET
taxlaw-11799	644	8	satisfaction	satisfaction	NOUN
taxlaw-11799	644	9	of	of	ADP
taxlaw-11799	644	10	the	the	DET
taxlaw-11799	644	11	mediation	mediation	NOUN
taxlaw-11799	644	12	is	be	AUX
taxlaw-11799	644	13	diminished	diminish	VERB
taxlaw-11799	644	14	because	because	SCONJ
taxlaw-11799	644	15	of	of	ADP
taxlaw-11799	644	16	this	this	DET
taxlaw-11799	644	17	compromised	compromise	VERB
taxlaw-11799	644	18	resolution	resolution	NOUN
taxlaw-11799	644	19	,	,	PUNCT
taxlaw-11799	644	20	as	as	ADP
taxlaw-11799	644	21	from	from	ADP
taxlaw-11799	644	22	the	the	DET
taxlaw-11799	644	23	disputants	disputant	NOUN
taxlaw-11799	644	24	’	'	PUNCT
taxlaw-11799	644	25	perspective	perspective	NOUN
taxlaw-11799	644	26	it	it	PRON
taxlaw-11799	644	27	appears	appear	VERB
taxlaw-11799	644	28	that	that	SCONJ
taxlaw-11799	644	29	the	the	DET
taxlaw-11799	644	30	decision	decision	NOUN
taxlaw-11799	644	31	is	be	AUX
taxlaw-11799	644	32	imposed	impose	VERB
taxlaw-11799	644	33	by	by	ADP
taxlaw-11799	644	34	the	the	DET
taxlaw-11799	644	35	mediator.260	mediator.260	NOUN
taxlaw-11799	644	36	furthermore	furthermore	ADV
taxlaw-11799	644	37	,	,	PUNCT
taxlaw-11799	644	38	parties	party	NOUN
taxlaw-11799	644	39	can	can	AUX
taxlaw-11799	644	40	not	not	PART
taxlaw-11799	644	41	appeal	appeal	VERB
taxlaw-11799	644	42	a	a	DET
taxlaw-11799	644	43	mediation	mediation	NOUN
taxlaw-11799	644	44	decision.261	decision.261	NOUN
taxlaw-11799	644	45	if	if	SCONJ
taxlaw-11799	644	46	there	there	PRON
taxlaw-11799	644	47	was	be	VERB
taxlaw-11799	644	48	a	a	DET
taxlaw-11799	644	49	mistake	mistake	NOUN
taxlaw-11799	644	50	in	in	ADP
taxlaw-11799	644	51	fact	fact	NOUN
taxlaw-11799	644	52	or	or	CCONJ
taxlaw-11799	644	53	law	law	NOUN
taxlaw-11799	644	54	during	during	ADP
taxlaw-11799	644	55	the	the	DET
taxlaw-11799	644	56	mediation	mediation	NOUN
taxlaw-11799	644	57	process	process	NOUN
taxlaw-11799	644	58	,	,	PUNCT
taxlaw-11799	644	59	the	the	DET
taxlaw-11799	644	60	disputing	dispute	VERB
taxlaw-11799	644	61	parties	party	NOUN
taxlaw-11799	644	62	could	could	AUX
taxlaw-11799	644	63	reject	reject	VERB
taxlaw-11799	644	64	the	the	DET
taxlaw-11799	644	65	decision	decision	NOUN
taxlaw-11799	644	66	.	.	PUNCT
taxlaw-11799	645	1	based	base	VERB
taxlaw-11799	645	2	on	on	ADP
taxlaw-11799	645	3	article	article	NOUN
taxlaw-11799	645	4	31	31	NUM
taxlaw-11799	645	5	of	of	ADP
taxlaw-11799	645	6	the	the	DET
taxlaw-11799	645	7	chinese	chinese	ADJ
taxlaw-11799	645	8	mediation	mediation	NOUN
taxlaw-11799	645	9	rules	rule	NOUN
taxlaw-11799	645	10	,	,	PUNCT
taxlaw-11799	645	11	even	even	ADV
taxlaw-11799	645	12	though	though	SCONJ
taxlaw-11799	645	13	if	if	SCONJ
taxlaw-11799	645	14	a	a	DET
taxlaw-11799	645	15	mediation	mediation	NOUN
taxlaw-11799	645	16	is	be	AUX
taxlaw-11799	645	17	unsuccessful	unsuccessful	ADJ
taxlaw-11799	645	18	,	,	PUNCT
taxlaw-11799	645	19	no	no	DET
taxlaw-11799	645	20	appeal	appeal	NOUN
taxlaw-11799	645	21	is	be	AUX
taxlaw-11799	645	22	available	available	ADJ
taxlaw-11799	645	23	.	.	PUNCT
taxlaw-11799	646	1	262	262	NUM
taxlaw-11799	646	2	another	another	DET
taxlaw-11799	646	3	problematic	problematic	ADJ
taxlaw-11799	646	4	feature	feature	NOUN
taxlaw-11799	646	5	of	of	ADP
taxlaw-11799	646	6	mediation	mediation	NOUN
taxlaw-11799	646	7	is	be	AUX
taxlaw-11799	646	8	that	that	SCONJ
taxlaw-11799	646	9	it	it	PRON
taxlaw-11799	646	10	may	may	AUX
taxlaw-11799	646	11	be	be	AUX
taxlaw-11799	646	12	used	use	VERB
taxlaw-11799	646	13	as	as	ADP
taxlaw-11799	646	14	a	a	DET
taxlaw-11799	646	15	delaying	delaying	NOUN
taxlaw-11799	646	16	tactic.for	tactic.for	ADP
taxlaw-11799	646	17	example	example	NOUN
taxlaw-11799	646	18	,	,	PUNCT
taxlaw-11799	646	19	mediation	mediation	NOUN
taxlaw-11799	646	20	can	can	AUX
taxlaw-11799	646	21	be	be	AUX
taxlaw-11799	646	22	used	use	VERB
taxlaw-11799	646	23	to	to	PART
taxlaw-11799	646	24	delay	delay	VERB
taxlaw-11799	646	25	the	the	DET
taxlaw-11799	646	26	payment	payment	NOUN
taxlaw-11799	646	27	of	of	ADP
taxlaw-11799	646	28	debt	debt	NOUN
taxlaw-11799	646	29	.	.	PUNCT
taxlaw-11799	647	1	if	if	SCONJ
taxlaw-11799	647	2	disputing	dispute	VERB
taxlaw-11799	647	3	parties	party	NOUN
taxlaw-11799	647	4	have	have	VERB
taxlaw-11799	647	5	no	no	DET
taxlaw-11799	647	6	intention	intention	NOUN
taxlaw-11799	647	7	to	to	PART
taxlaw-11799	647	8	resolve	resolve	VERB
taxlaw-11799	647	9	the	the	DET
taxlaw-11799	647	10	disputes	dispute	NOUN
taxlaw-11799	647	11	in	in	ADP
taxlaw-11799	647	12	the	the	DET
taxlaw-11799	647	13	mediation	mediation	NOUN
taxlaw-11799	647	14	process	process	NOUN
taxlaw-11799	647	15	,	,	PUNCT
taxlaw-11799	647	16	mediation	mediation	NOUN
taxlaw-11799	647	17	can	can	AUX
taxlaw-11799	647	18	take	take	VERB
taxlaw-11799	647	19	a	a	DET
taxlaw-11799	647	20	long	long	ADJ
taxlaw-11799	647	21	time	time	NOUN
taxlaw-11799	647	22	and	and	CCONJ
taxlaw-11799	647	23	become	become	VERB
taxlaw-11799	647	24	useless	useless	ADJ
taxlaw-11799	647	25	.	.	PUNCT
taxlaw-11799	648	1	lastly	lastly	ADV
taxlaw-11799	648	2	,	,	PUNCT
taxlaw-11799	648	3	in	in	ADP
taxlaw-11799	648	4	china	china	PROPN
taxlaw-11799	648	5	,	,	PUNCT
taxlaw-11799	648	6	mediators	mediator	NOUN
taxlaw-11799	648	7	have	have	VERB
taxlaw-11799	648	8	minimal	minimal	ADJ
taxlaw-11799	648	9	incentives	incentive	NOUN
taxlaw-11799	648	10	to	to	PART
taxlaw-11799	648	11	perform	perform	VERB
taxlaw-11799	648	12	well.263	well.263	PROPN
taxlaw-11799	648	13	this	this	PRON
taxlaw-11799	648	14	is	be	AUX
taxlaw-11799	648	15	because	because	SCONJ
taxlaw-11799	648	16	most	most	ADJ
taxlaw-11799	648	17	mediators	mediator	NOUN
taxlaw-11799	648	18	in	in	ADP
taxlaw-11799	648	19	china	china	PROPN
taxlaw-11799	648	20	are	be	AUX
taxlaw-11799	648	21	are	be	AUX
taxlaw-11799	648	22	retired	retire	VERB
taxlaw-11799	648	23	and	and	CCONJ
taxlaw-11799	648	24	employed	employ	VERB
taxlaw-11799	648	25	on	on	ADP
taxlaw-11799	648	26	a	a	DET
taxlaw-11799	648	27	part	part	ADJ
taxlaw-11799	648	28	-	-	PUNCT
taxlaw-11799	648	29	time	time	NOUN
taxlaw-11799	648	30	basis	basis	NOUN
taxlaw-11799	648	31	with	with	ADP
taxlaw-11799	648	32	small	small	ADJ
taxlaw-11799	648	33	allowances	allowance	NOUN
taxlaw-11799	648	34	.	.	PUNCT
taxlaw-11799	649	1	iv	iv	X
taxlaw-11799	649	2	.	.	PUNCT
taxlaw-11799	650	1	conclusion	conclusion	NOUN
taxlaw-11799	650	2	the	the	DET
taxlaw-11799	650	3	contemporary	contemporary	PROPN
taxlaw-11799	650	4	global	global	ADJ
taxlaw-11799	650	5	landscape	landscape	NOUN
taxlaw-11799	650	6	has	have	AUX
taxlaw-11799	650	7	undergone	undergo	VERB
taxlaw-11799	650	8	substantial	substantial	ADJ
taxlaw-11799	650	9	metamorphosis	metamorphosis	NOUN
taxlaw-11799	650	10	,	,	PUNCT
taxlaw-11799	650	11	characterized	characterize	VERB
taxlaw-11799	650	12	by	by	ADP
taxlaw-11799	650	13	significant	significant	ADJ
taxlaw-11799	650	14	geopolitical	geopolitical	ADJ
taxlaw-11799	650	15	realignments	realignment	NOUN
taxlaw-11799	650	16	,	,	PUNCT
taxlaw-11799	650	17	technological	technological	ADJ
taxlaw-11799	650	18	advancements	advancement	NOUN
taxlaw-11799	650	19	,	,	PUNCT
taxlaw-11799	650	20	pervasive	pervasive	ADJ
taxlaw-11799	650	21	globalization	globalization	NOUN
taxlaw-11799	650	22	,	,	PUNCT
taxlaw-11799	650	23	emergent	emergent	ADJ
taxlaw-11799	650	24	business	business	NOUN
taxlaw-11799	650	25	and	and	CCONJ
taxlaw-11799	650	26	consumer	consumer	NOUN
taxlaw-11799	650	27	requirements	requirement	NOUN
taxlaw-11799	650	28	,	,	PUNCT
taxlaw-11799	650	29	and	and	CCONJ
taxlaw-11799	650	30	novel	novel	ADJ
taxlaw-11799	650	31	lifestyle	lifestyle	NOUN
taxlaw-11799	650	32	paradigms	paradigm	NOUN
taxlaw-11799	650	33	,	,	PUNCT
taxlaw-11799	650	34	as	as	ADV
taxlaw-11799	650	35	well	well	ADV
taxlaw-11799	650	36	as	as	ADP
taxlaw-11799	650	37	the	the	DET
taxlaw-11799	650	38	inception	inception	NOUN
taxlaw-11799	650	39	of	of	ADP
taxlaw-11799	650	40	unprecedented	unprecedented	ADJ
taxlaw-11799	650	41	entrepreneurial	entrepreneurial	ADJ
taxlaw-11799	650	42	entities	entity	NOUN
taxlaw-11799	650	43	.	.	PUNCT
taxlaw-11799	651	1	historically	historically	ADV
taxlaw-11799	651	2	,	,	PUNCT
taxlaw-11799	651	3	sovereign	sovereign	ADJ
taxlaw-11799	651	4	states	state	NOUN
taxlaw-11799	651	5	engaged	engage	VERB
taxlaw-11799	651	6	in	in	ADP
taxlaw-11799	651	7	persistent	persistent	ADJ
taxlaw-11799	651	8	rivalry	rivalry	NOUN
taxlaw-11799	651	9	to	to	PART
taxlaw-11799	651	10	proffer	proffer	VERB
taxlaw-11799	651	11	advantageous	advantageous	ADJ
taxlaw-11799	651	12	arrangements	arrangement	NOUN
taxlaw-11799	651	13	to	to	ADP
taxlaw-11799	651	14	corporations	corporation	NOUN
taxlaw-11799	651	15	.	.	PUNCT
taxlaw-11799	652	1	this	this	DET
taxlaw-11799	652	2	approach	approach	NOUN
taxlaw-11799	652	3	was	be	AUX
taxlaw-11799	652	4	rational	rational	ADJ
taxlaw-11799	652	5	when	when	SCONJ
taxlaw-11799	652	6	said	say	VERB
taxlaw-11799	652	7	entities	entity	NOUN
taxlaw-11799	652	8	could	could	AUX
taxlaw-11799	652	9	establish	establish	VERB
taxlaw-11799	652	10	a	a	DET
taxlaw-11799	652	11	manufacturing	manufacturing	NOUN
taxlaw-11799	652	12	facility	facility	NOUN
taxlaw-11799	652	13	and	and	CCONJ
taxlaw-11799	652	14	engender	engender	VERB
taxlaw-11799	652	15	gainful	gainful	ADJ
taxlaw-11799	652	16	employment	employment	NOUN
taxlaw-11799	652	17	opportunities	opportunity	NOUN
taxlaw-11799	652	18	.	.	PUNCT
taxlaw-11799	653	1	however	however	ADV
taxlaw-11799	653	2	,	,	PUNCT
taxlaw-11799	653	3	the	the	DET
taxlaw-11799	653	4	advent	advent	NOUN
taxlaw-11799	653	5	of	of	ADP
taxlaw-11799	653	6	the	the	DET
taxlaw-11799	653	7	digital	digital	ADJ
taxlaw-11799	653	8	epoch	epoch	NOUN
taxlaw-11799	653	9	has	have	AUX
taxlaw-11799	653	10	considerably	considerably	ADV
taxlaw-11799	653	11	facilitated	facilitate	VERB
taxlaw-11799	653	12	cross	cross	ADJ
taxlaw-11799	653	13	-	-	ADJ
taxlaw-11799	653	14	border	border	ADJ
taxlaw-11799	653	15	commerce	commerce	NOUN
taxlaw-11799	653	16	and	and	CCONJ
taxlaw-11799	653	17	investment	investment	NOUN
taxlaw-11799	653	18	for	for	ADP
taxlaw-11799	653	19	organizations	organization	NOUN
taxlaw-11799	653	20	.	.	PUNCT
taxlaw-11799	654	1	concomitantly	concomitantly	ADV
taxlaw-11799	654	2	,	,	PUNCT
taxlaw-11799	654	3	market	market	NOUN
taxlaw-11799	654	4	actors	actor	NOUN
taxlaw-11799	654	5	have	have	AUX
taxlaw-11799	654	6	refined	refine	VERB
taxlaw-11799	654	7	their	their	PRON
taxlaw-11799	654	8	dexterity	dexterity	NOUN
taxlaw-11799	654	9	in	in	ADP
taxlaw-11799	654	10	translocating	translocating	NOUN
taxlaw-11799	654	11	profits	profit	NOUN
taxlaw-11799	654	12	from	from	ADP
taxlaw-11799	654	13	their	their	PRON
taxlaw-11799	654	14	operational	operational	ADJ
taxlaw-11799	654	15	jurisdictions	jurisdiction	NOUN
taxlaw-11799	654	16	to	to	ADP
taxlaw-11799	654	17	those	those	PRON
taxlaw-11799	654	18	with	with	ADP
taxlaw-11799	654	19	more	more	ADV
taxlaw-11799	654	20	favorable	favorable	ADJ
taxlaw-11799	654	21	tax	tax	NOUN
taxlaw-11799	654	22	regimes	regime	NOUN
taxlaw-11799	654	23	,	,	PUNCT
taxlaw-11799	654	24	consequently	consequently	ADV
taxlaw-11799	654	25	propelling	propel	VERB
taxlaw-11799	654	26	the	the	DET
taxlaw-11799	654	27	phenomenon	phenomenon	NOUN
taxlaw-11799	654	28	of	of	ADP
taxlaw-11799	654	29	base	base	NOUN
taxlaw-11799	654	30	erosion	erosion	NOUN
taxlaw-11799	654	31	and	and	CCONJ
taxlaw-11799	654	32	profit	profit	NOUN
taxlaw-11799	654	33	shifting	shift	VERB
taxlaw-11799	654	34	to	to	ADP
taxlaw-11799	654	35	unparalleled	unparalleled	ADJ
taxlaw-11799	654	36	heights	height	NOUN
taxlaw-11799	654	37	.	.	PUNCT
taxlaw-11799	655	1	thus	thus	ADV
taxlaw-11799	655	2	,	,	PUNCT
taxlaw-11799	655	3	imposing	impose	VERB
taxlaw-11799	655	4	taxation	taxation	NOUN
taxlaw-11799	655	5	within	within	ADP
taxlaw-11799	655	6	the	the	DET
taxlaw-11799	655	7	multinational	multinational	ADJ
taxlaw-11799	655	8	framework	framework	NOUN
taxlaw-11799	655	9	has	have	AUX
taxlaw-11799	655	10	become	become	VERB
taxlaw-11799	655	11	a	a	DET
taxlaw-11799	655	12	progressively	progressively	ADV
taxlaw-11799	655	13	formidable	formidable	ADJ
taxlaw-11799	655	14	task	task	NOUN
taxlaw-11799	655	15	.	.	PUNCT
taxlaw-11799	656	1	concerted	concert	VERB
taxlaw-11799	656	2	efforts	effort	NOUN
taxlaw-11799	656	3	are	be	AUX
taxlaw-11799	656	4	underway	underway	ADJ
taxlaw-11799	656	5	,	,	PUNCT
taxlaw-11799	656	6	exemplified	exemplify	VERB
taxlaw-11799	656	7	by	by	ADP
taxlaw-11799	656	8	the	the	DET
taxlaw-11799	656	9	oecd	oecd	PROPN
taxlaw-11799	656	10	’s	’s	PART
taxlaw-11799	656	11	ambitious	ambitious	ADJ
taxlaw-11799	656	12	endeavor	endeavor	NOUN
taxlaw-11799	656	13	to	to	PART
taxlaw-11799	656	14	establish	establish	VERB
taxlaw-11799	656	15	a	a	DET
taxlaw-11799	656	16	bifurcated	bifurcated	ADJ
taxlaw-11799	656	17	architecture	architecture	NOUN
taxlaw-11799	656	18	encompassing	encompass	VERB
taxlaw-11799	656	19	enhanced	enhance	VERB
taxlaw-11799	656	20	tax	tax	NOUN
taxlaw-11799	656	21	mechanisms	mechanism	NOUN
taxlaw-11799	656	22	.	.	PUNCT
taxlaw-11799	657	1	nevertheless	nevertheless	ADV
taxlaw-11799	657	2	,	,	PUNCT
taxlaw-11799	657	3	upon	upon	SCONJ
taxlaw-11799	657	4	implementation	implementation	NOUN
taxlaw-11799	657	5	,	,	PUNCT
taxlaw-11799	657	6	additional	additional	ADJ
taxlaw-11799	657	7	lacunae	lacunae	NOUN
taxlaw-11799	657	8	may	may	AUX
taxlaw-11799	657	9	surface	surface	VERB
taxlaw-11799	657	10	,	,	PUNCT
taxlaw-11799	657	11	necessitating	necessitate	VERB
taxlaw-11799	657	12	vigilant	vigilant	ADJ
taxlaw-11799	657	13	identification	identification	NOUN
taxlaw-11799	657	14	and	and	CCONJ
taxlaw-11799	657	15	rectification	rectification	NOUN
taxlaw-11799	657	16	.	.	PUNCT
taxlaw-11799	658	1	for	for	ADP
taxlaw-11799	658	2	instance	instance	NOUN
taxlaw-11799	658	3	,	,	PUNCT
taxlaw-11799	658	4	it	it	PRON
taxlaw-11799	658	5	may	may	AUX
taxlaw-11799	658	6	be	be	AUX
taxlaw-11799	658	7	difficult	difficult	ADJ
taxlaw-11799	658	8	to	to	PART
taxlaw-11799	658	9	determine	determine	VERB
taxlaw-11799	658	10	which	which	PRON
taxlaw-11799	658	11	nations	nation	NOUN
taxlaw-11799	658	12	will	will	AUX
taxlaw-11799	658	13	get	get	AUX
taxlaw-11799	658	14	reallocated	reallocate	VERB
taxlaw-11799	658	15	revenue	revenue	NOUN
taxlaw-11799	658	16	proposed	propose	VERB
taxlaw-11799	658	17	in	in	ADP
taxlaw-11799	658	18	pillar	pillar	NOUN
taxlaw-11799	658	19	one	one	NUM
taxlaw-11799	658	20	of	of	ADP
taxlaw-11799	658	21	the	the	DET
taxlaw-11799	658	22	plan	plan	NOUN
taxlaw-11799	658	23	or	or	CCONJ
taxlaw-11799	658	24	how	how	SCONJ
taxlaw-11799	658	25	double	double	ADJ
taxlaw-11799	658	26	taxation	taxation	NOUN
taxlaw-11799	658	27	of	of	ADP
taxlaw-11799	658	28	reallocated	reallocate	VERB
taxlaw-11799	658	29	income	income	NOUN
taxlaw-11799	658	30	will	will	AUX
taxlaw-11799	658	31	be	be	AUX
taxlaw-11799	658	32	avoided	avoid	VERB
taxlaw-11799	658	33	.	.	PUNCT
taxlaw-11799	659	1	developing	develop	VERB
taxlaw-11799	659	2	a	a	DET
taxlaw-11799	659	3	compelling	compelling	ADJ
taxlaw-11799	659	4	260	260	NUM
taxlaw-11799	659	5	see	see	NOUN
taxlaw-11799	659	6	de	de	X
taxlaw-11799	659	7	vera	vera	NOUN
taxlaw-11799	659	8	,	,	PUNCT
taxlaw-11799	659	9	supra	supra	PROPN
taxlaw-11799	659	10	note	note	PROPN
taxlaw-11799	659	11	88	88	NUM
taxlaw-11799	659	12	,	,	PUNCT
taxlaw-11799	659	13	at	at	ADP
taxlaw-11799	659	14	159	159	NUM
taxlaw-11799	659	15	-	-	SYM
taxlaw-11799	659	16	60	60	NUM
taxlaw-11799	659	17	.	.	PUNCT
taxlaw-11799	660	1	261	261	NUM
taxlaw-11799	660	2	see	see	VERB
taxlaw-11799	660	3	perot	perot	NOUN
taxlaw-11799	660	4	,	,	PUNCT
taxlaw-11799	660	5	supra	supra	PROPN
taxlaw-11799	660	6	note	note	PROPN
taxlaw-11799	660	7	257	257	NUM
taxlaw-11799	660	8	,	,	PUNCT
taxlaw-11799	660	9	at	at	ADP
taxlaw-11799	660	10	126	126	NUM
taxlaw-11799	660	11	.	.	PUNCT
taxlaw-11799	661	1	262	262	NUM
taxlaw-11799	661	2	he	he	PROPN
taxlaw-11799	661	3	wei	wei	PROPN
taxlaw-11799	661	4	&	&	CCONJ
taxlaw-11799	661	5	zeng	zeng	PROPN
taxlaw-11799	661	6	ying	ying	PROPN
taxlaw-11799	661	7	king	king	PROPN
taxlaw-11799	661	8	,	,	PUNCT
taxlaw-11799	661	9	extra	extra	ADJ
taxlaw-11799	661	10	-	-	ADJ
taxlaw-11799	661	11	judicial	judicial	ADJ
taxlaw-11799	661	12	mediation	mediation	NOUN
taxlaw-11799	661	13	system	system	NOUN
taxlaw-11799	661	14	and	and	CCONJ
taxlaw-11799	661	15	practice	practice	NOUN
taxlaw-11799	661	16	,	,	PUNCT
taxlaw-11799	661	17	china	china	PROPN
taxlaw-11799	661	18	law	law	NOUN
taxlaw-11799	661	19	insights	insight	NOUN
taxlaw-11799	661	20	:	:	PUNCT
taxlaw-11799	661	21	dispute	dispute	NOUN
taxlaw-11799	661	22	resolution	resolution	NOUN
taxlaw-11799	661	23	(	(	PUNCT
taxlaw-11799	661	24	oct	oct	PROPN
taxlaw-11799	661	25	.	.	PROPN
taxlaw-11799	661	26	31	31	NUM
taxlaw-11799	661	27	,	,	PUNCT
taxlaw-11799	661	28	2011	2011	NUM
taxlaw-11799	661	29	)	)	PUNCT
taxlaw-11799	661	30	,	,	PUNCT
taxlaw-11799	661	31	https://www.chinalawinsight.com/2011/10/articles/dispute-resolution/extrajudicial-mediationsystem-and-practice-ipart-i-of-iii/	https://www.chinalawinsight.com/2011/10/articles/dispute-resolution/extrajudicial-mediationsystem-and-practice-ipart-i-of-iii/	NOUN
taxlaw-11799	661	32	,	,	PUNCT
taxlaw-11799	661	33	[	[	X
taxlaw-11799	661	34	https://perma.cc/b82x-zhfa	https://perma.cc/b82x-zhfa	PROPN
taxlaw-11799	661	35	]	]	PUNCT
taxlaw-11799	661	36	.	.	PUNCT
taxlaw-11799	662	1	263	263	NUM
taxlaw-11799	662	2	vai	vai	NOUN
taxlaw-11799	662	3	lo	lo	PROPN
taxlaw-11799	662	4	lo	lo	PROPN
taxlaw-11799	662	5	,	,	PUNCT
taxlaw-11799	662	6	resolution	resolution	NOUN
taxlaw-11799	662	7	of	of	ADP
taxlaw-11799	662	8	civil	civil	ADJ
taxlaw-11799	662	9	disputes	dispute	NOUN
taxlaw-11799	662	10	in	in	ADP
taxlaw-11799	662	11	china	china	PROPN
taxlaw-11799	662	12	,	,	PUNCT
taxlaw-11799	662	13	18	18	NUM
taxlaw-11799	662	14	ucla	ucla	PROPN
taxlaw-11799	662	15	pac	pac	PROPN
taxlaw-11799	662	16	.	.	PROPN
taxlaw-11799	662	17	basin	basin	PROPN
taxlaw-11799	662	18	l.j	l.j	PROPN
taxlaw-11799	662	19	.	.	PROPN
taxlaw-11799	662	20	134	134	NUM
taxlaw-11799	662	21	(	(	PUNCT
taxlaw-11799	662	22	2000	2000	NUM
taxlaw-11799	662	23	)	)	PUNCT
taxlaw-11799	662	24	.	.	PUNCT
taxlaw-11799	663	1	2023	2023	NUM
taxlaw-11799	663	2	]	]	PUNCT
taxlaw-11799	663	3	the	the	DET
taxlaw-11799	663	4	path	path	NOUN
taxlaw-11799	663	5	to	to	PART
taxlaw-11799	663	6	mediation	mediation	VERB
taxlaw-11799	663	7	61	61	NUM
taxlaw-11799	663	8	dispute	dispute	NOUN
taxlaw-11799	663	9	resolution	resolution	NOUN
taxlaw-11799	663	10	process	process	NOUN
taxlaw-11799	663	11	to	to	PART
taxlaw-11799	663	12	promote	promote	VERB
taxlaw-11799	663	13	tax	tax	NOUN
taxlaw-11799	663	14	,	,	PUNCT
taxlaw-11799	663	15	especially	especially	ADV
taxlaw-11799	663	16	in	in	ADP
taxlaw-11799	663	17	light	light	NOUN
taxlaw-11799	663	18	of	of	ADP
taxlaw-11799	663	19	developing	develop	VERB
taxlaw-11799	663	20	countries	country	NOUN
taxlaw-11799	663	21	’	'	PUNCT
taxlaw-11799	663	22	objections	objection	NOUN
taxlaw-11799	663	23	,	,	PUNCT
taxlaw-11799	663	24	may	may	AUX
taxlaw-11799	663	25	be	be	AUX
taxlaw-11799	663	26	a	a	DET
taxlaw-11799	663	27	challenge	challenge	NOUN
taxlaw-11799	663	28	.	.	PUNCT
taxlaw-11799	664	1	the	the	DET
taxlaw-11799	664	2	current	current	ADJ
taxlaw-11799	664	3	transnational	transnational	ADJ
taxlaw-11799	664	4	tax	tax	NOUN
taxlaw-11799	664	5	dispute	dispute	NOUN
taxlaw-11799	664	6	resolution	resolution	NOUN
taxlaw-11799	664	7	mechanism	mechanism	NOUN
taxlaw-11799	664	8	is	be	AUX
taxlaw-11799	664	9	not	not	PART
taxlaw-11799	664	10	sufficient	sufficient	ADJ
taxlaw-11799	664	11	and	and	CCONJ
taxlaw-11799	664	12	can	can	AUX
taxlaw-11799	664	13	not	not	PART
taxlaw-11799	664	14	meet	meet	VERB
taxlaw-11799	664	15	the	the	DET
taxlaw-11799	664	16	increasing	increase	VERB
taxlaw-11799	664	17	trend	trend	NOUN
taxlaw-11799	664	18	of	of	ADP
taxlaw-11799	664	19	transnational	transnational	ADJ
taxlaw-11799	664	20	tax	tax	NOUN
taxlaw-11799	664	21	disputes	dispute	NOUN
taxlaw-11799	664	22	.	.	PUNCT
taxlaw-11799	665	1	as	as	ADP
taxlaw-11799	665	2	a	a	DET
taxlaw-11799	665	3	result	result	NOUN
taxlaw-11799	665	4	,	,	PUNCT
taxlaw-11799	665	5	mediation	mediation	NOUN
taxlaw-11799	665	6	can	can	AUX
taxlaw-11799	665	7	be	be	AUX
taxlaw-11799	665	8	put	put	VERB
taxlaw-11799	665	9	to	to	ADP
taxlaw-11799	665	10	the	the	DET
taxlaw-11799	665	11	test	test	NOUN
taxlaw-11799	665	12	.	.	PUNCT
taxlaw-11799	666	1	as	as	SCONJ
taxlaw-11799	666	2	there	there	PRON
taxlaw-11799	666	3	is	be	VERB
taxlaw-11799	666	4	a	a	DET
taxlaw-11799	666	5	converging	converge	VERB
taxlaw-11799	666	6	trend	trend	NOUN
taxlaw-11799	666	7	among	among	ADP
taxlaw-11799	666	8	trade	trade	NOUN
taxlaw-11799	666	9	,	,	PUNCT
taxlaw-11799	666	10	investment	investment	NOUN
taxlaw-11799	666	11	and	and	CCONJ
taxlaw-11799	666	12	taxation	taxation	NOUN
taxlaw-11799	666	13	,	,	PUNCT
taxlaw-11799	666	14	a	a	DET
taxlaw-11799	666	15	unified	unified	ADJ
taxlaw-11799	666	16	mediation	mediation	NOUN
taxlaw-11799	666	17	regime	regime	NOUN
taxlaw-11799	666	18	is	be	AUX
taxlaw-11799	666	19	plausible	plausible	ADJ
taxlaw-11799	666	20	and	and	CCONJ
taxlaw-11799	666	21	desirable.264	desirable.264	VERB
taxlaw-11799	666	22	however	however	ADV
taxlaw-11799	666	23	,	,	PUNCT
taxlaw-11799	666	24	mediation	mediation	NOUN
taxlaw-11799	666	25	does	do	AUX
taxlaw-11799	666	26	not	not	PART
taxlaw-11799	666	27	make	make	VERB
taxlaw-11799	666	28	amendments	amendment	NOUN
taxlaw-11799	666	29	to	to	ADP
taxlaw-11799	666	30	existing	exist	VERB
taxlaw-11799	666	31	tax	tax	NOUN
taxlaw-11799	666	32	treaties	treaty	NOUN
taxlaw-11799	666	33	.	.	PUNCT
taxlaw-11799	667	1	as	as	SCONJ
taxlaw-11799	667	2	taxpayers	taxpayer	NOUN
taxlaw-11799	667	3	seek	seek	VERB
taxlaw-11799	667	4	an	an	DET
taxlaw-11799	667	5	effective	effective	ADJ
taxlaw-11799	667	6	,	,	PUNCT
taxlaw-11799	667	7	efficient	efficient	ADJ
taxlaw-11799	667	8	,	,	PUNCT
taxlaw-11799	667	9	and	and	CCONJ
taxlaw-11799	667	10	transparent	transparent	ADJ
taxlaw-11799	667	11	dispute	dispute	NOUN
taxlaw-11799	667	12	resolution	resolution	NOUN
taxlaw-11799	667	13	mechanism	mechanism	NOUN
taxlaw-11799	667	14	,	,	PUNCT
taxlaw-11799	667	15	map	map	NOUN
taxlaw-11799	667	16	is	be	AUX
taxlaw-11799	667	17	not	not	PART
taxlaw-11799	667	18	suitable	suitable	ADJ
taxlaw-11799	667	19	,	,	PUNCT
taxlaw-11799	667	20	and	and	CCONJ
taxlaw-11799	667	21	mediation	mediation	NOUN
taxlaw-11799	667	22	can	can	AUX
taxlaw-11799	667	23	be	be	AUX
taxlaw-11799	667	24	a	a	DET
taxlaw-11799	667	25	choice	choice	NOUN
taxlaw-11799	667	26	.	.	PUNCT
taxlaw-11799	668	1	because	because	SCONJ
taxlaw-11799	668	2	the	the	DET
taxlaw-11799	668	3	revenue	revenue	NOUN
taxlaw-11799	668	4	at	at	ADP
taxlaw-11799	668	5	stake	stake	NOUN
taxlaw-11799	668	6	is	be	AUX
taxlaw-11799	668	7	large	large	ADJ
taxlaw-11799	668	8	and	and	CCONJ
taxlaw-11799	668	9	the	the	DET
taxlaw-11799	668	10	issues	issue	NOUN
taxlaw-11799	668	11	related	relate	VERB
taxlaw-11799	668	12	to	to	ADP
taxlaw-11799	668	13	treaty	treaty	NOUN
taxlaw-11799	668	14	interpretation	interpretation	NOUN
taxlaw-11799	668	15	and	and	CCONJ
taxlaw-11799	668	16	transfer	transfer	NOUN
taxlaw-11799	668	17	pricing	pricing	NOUN
taxlaw-11799	668	18	are	be	AUX
taxlaw-11799	668	19	complex	complex	ADJ
taxlaw-11799	668	20	,	,	PUNCT
taxlaw-11799	668	21	the	the	DET
taxlaw-11799	668	22	average	average	ADJ
taxlaw-11799	668	23	duration	duration	NOUN
taxlaw-11799	668	24	of	of	ADP
taxlaw-11799	668	25	map	map	NOUN
taxlaw-11799	668	26	is	be	AUX
taxlaw-11799	668	27	around	around	ADV
taxlaw-11799	668	28	two	two	NUM
taxlaw-11799	668	29	and	and	CCONJ
taxlaw-11799	668	30	a	a	DET
taxlaw-11799	668	31	half	half	NOUN
taxlaw-11799	668	32	years.265	years.265	NOUN
taxlaw-11799	668	33	with	with	ADP
taxlaw-11799	668	34	the	the	DET
taxlaw-11799	668	35	help	help	NOUN
taxlaw-11799	668	36	of	of	ADP
taxlaw-11799	668	37	a	a	DET
taxlaw-11799	668	38	mediator	mediator	NOUN
taxlaw-11799	668	39	,	,	PUNCT
taxlaw-11799	668	40	competent	competent	ADJ
taxlaw-11799	668	41	authorities	authority	NOUN
taxlaw-11799	668	42	can	can	AUX
taxlaw-11799	668	43	consider	consider	VERB
taxlaw-11799	668	44	the	the	DET
taxlaw-11799	668	45	map	map	NOUN
taxlaw-11799	668	46	process	process	NOUN
taxlaw-11799	668	47	from	from	ADP
taxlaw-11799	668	48	a	a	DET
taxlaw-11799	668	49	different	different	ADJ
taxlaw-11799	668	50	view	view	NOUN
taxlaw-11799	668	51	.	.	PUNCT
taxlaw-11799	669	1	furthermore	furthermore	ADV
taxlaw-11799	669	2	,	,	PUNCT
taxlaw-11799	669	3	some	some	DET
taxlaw-11799	669	4	systemic	systemic	ADJ
taxlaw-11799	669	5	issues	issue	NOUN
taxlaw-11799	669	6	of	of	ADP
taxlaw-11799	669	7	the	the	DET
taxlaw-11799	669	8	map	map	NOUN
taxlaw-11799	669	9	process	process	NOUN
taxlaw-11799	669	10	may	may	AUX
taxlaw-11799	669	11	also	also	ADV
taxlaw-11799	669	12	be	be	AUX
taxlaw-11799	669	13	solved	solve	VERB
taxlaw-11799	669	14	by	by	ADP
taxlaw-11799	669	15	mediation	mediation	NOUN
taxlaw-11799	669	16	.	.	PUNCT
taxlaw-11799	670	1	adr	adr	PROPN
taxlaw-11799	670	2	is	be	AUX
taxlaw-11799	670	3	attracting	attract	VERB
taxlaw-11799	670	4	many	many	ADJ
taxlaw-11799	670	5	tax	tax	NOUN
taxlaw-11799	670	6	authorities	authority	NOUN
taxlaw-11799	670	7	’	’	PART
taxlaw-11799	670	8	attention	attention	NOUN
taxlaw-11799	670	9	,	,	PUNCT
taxlaw-11799	670	10	and	and	CCONJ
taxlaw-11799	670	11	they	they	PRON
taxlaw-11799	670	12	want	want	VERB
taxlaw-11799	670	13	to	to	PART
taxlaw-11799	670	14	utilize	utilize	VERB
taxlaw-11799	670	15	adr	adr	PROPN
taxlaw-11799	670	16	to	to	PART
taxlaw-11799	670	17	reduce	reduce	VERB
taxlaw-11799	670	18	the	the	DET
taxlaw-11799	670	19	number	number	NOUN
taxlaw-11799	670	20	of	of	ADP
taxlaw-11799	670	21	cases	case	NOUN
taxlaw-11799	670	22	and	and	CCONJ
taxlaw-11799	670	23	compliance	compliance	NOUN
taxlaw-11799	670	24	costs	cost	NOUN
taxlaw-11799	670	25	.	.	PUNCT
taxlaw-11799	671	1	mediation	mediation	NOUN
taxlaw-11799	671	2	,	,	PUNCT
taxlaw-11799	671	3	as	as	ADP
taxlaw-11799	671	4	a	a	DET
taxlaw-11799	671	5	flexible	flexible	ADJ
taxlaw-11799	671	6	dispute	dispute	NOUN
taxlaw-11799	671	7	resolution	resolution	NOUN
taxlaw-11799	671	8	mechanism	mechanism	NOUN
taxlaw-11799	671	9	,	,	PUNCT
taxlaw-11799	671	10	is	be	AUX
taxlaw-11799	671	11	less	less	ADV
taxlaw-11799	671	12	burdensome	burdensome	ADJ
taxlaw-11799	671	13	for	for	ADP
taxlaw-11799	671	14	both	both	DET
taxlaw-11799	671	15	disputing	dispute	VERB
taxlaw-11799	671	16	parties	party	NOUN
taxlaw-11799	671	17	.	.	PUNCT
taxlaw-11799	672	1	with	with	ADP
taxlaw-11799	672	2	adr	adr	PROPN
taxlaw-11799	672	3	,	,	PUNCT
taxlaw-11799	672	4	taxpayers	taxpayer	NOUN
taxlaw-11799	672	5	have	have	AUX
taxlaw-11799	672	6	changed	change	VERB
taxlaw-11799	672	7	their	their	PRON
taxlaw-11799	672	8	views	view	NOUN
taxlaw-11799	672	9	on	on	ADP
taxlaw-11799	672	10	the	the	DET
taxlaw-11799	672	11	competent	competent	ADJ
taxlaw-11799	672	12	authorities	authority	NOUN
taxlaw-11799	672	13	.	.	PUNCT
taxlaw-11799	673	1	moreover	moreover	ADV
taxlaw-11799	673	2	,	,	PUNCT
taxlaw-11799	673	3	they	they	PRON
taxlaw-11799	673	4	have	have	VERB
taxlaw-11799	673	5	a	a	DET
taxlaw-11799	673	6	better	well	ADJ
taxlaw-11799	673	7	understanding	understanding	NOUN
taxlaw-11799	673	8	of	of	ADP
taxlaw-11799	673	9	tax	tax	NOUN
taxlaw-11799	673	10	administration	administration	NOUN
taxlaw-11799	673	11	.	.	PUNCT
taxlaw-11799	674	1	thereby	thereby	ADV
taxlaw-11799	674	2	,	,	PUNCT
taxlaw-11799	674	3	mediation	mediation	NOUN
taxlaw-11799	674	4	can	can	AUX
taxlaw-11799	674	5	be	be	AUX
taxlaw-11799	674	6	put	put	VERB
taxlaw-11799	674	7	to	to	ADP
taxlaw-11799	674	8	the	the	DET
taxlaw-11799	674	9	test	test	NOUN
taxlaw-11799	674	10	to	to	PART
taxlaw-11799	674	11	facilitate	facilitate	VERB
taxlaw-11799	674	12	the	the	DET
taxlaw-11799	674	13	effectiveness	effectiveness	NOUN
taxlaw-11799	674	14	of	of	ADP
taxlaw-11799	674	15	tax	tax	NOUN
taxlaw-11799	674	16	-	-	PUNCT
taxlaw-11799	674	17	related	relate	VERB
taxlaw-11799	674	18	dispute	dispute	NOUN
taxlaw-11799	674	19	resolution	resolution	NOUN
taxlaw-11799	674	20	mechanisms	mechanism	NOUN
taxlaw-11799	674	21	.	.	PUNCT
taxlaw-11799	675	1	in	in	ADP
taxlaw-11799	675	2	the	the	DET
taxlaw-11799	675	3	realm	realm	NOUN
taxlaw-11799	675	4	of	of	ADP
taxlaw-11799	675	5	addressing	address	VERB
taxlaw-11799	675	6	tax	tax	NOUN
taxlaw-11799	675	7	-	-	PUNCT
taxlaw-11799	675	8	associated	associate	VERB
taxlaw-11799	675	9	conflicts	conflict	NOUN
taxlaw-11799	675	10	,	,	PUNCT
taxlaw-11799	675	11	the	the	DET
taxlaw-11799	675	12	utilization	utilization	NOUN
taxlaw-11799	675	13	of	of	ADP
taxlaw-11799	675	14	mediation	mediation	NOUN
taxlaw-11799	675	15	may	may	AUX
taxlaw-11799	675	16	be	be	AUX
taxlaw-11799	675	17	regarded	regard	VERB
taxlaw-11799	675	18	as	as	ADP
taxlaw-11799	675	19	an	an	DET
taxlaw-11799	675	20	embodiment	embodiment	NOUN
taxlaw-11799	675	21	of	of	ADP
taxlaw-11799	675	22	soft	soft	ADJ
taxlaw-11799	675	23	law	law	NOUN
taxlaw-11799	675	24	,	,	PUNCT
taxlaw-11799	675	25	characterized	characterize	VERB
taxlaw-11799	675	26	by	by	ADP
taxlaw-11799	675	27	its	its	PRON
taxlaw-11799	675	28	inventive	inventive	ADJ
taxlaw-11799	675	29	and	and	CCONJ
taxlaw-11799	675	30	exploratory	exploratory	ADJ
taxlaw-11799	675	31	nature	nature	NOUN
taxlaw-11799	675	32	.	.	PUNCT
taxlaw-11799	676	1	owing	owe	VERB
taxlaw-11799	676	2	to	to	ADP
taxlaw-11799	676	3	its	its	PRON
taxlaw-11799	676	4	non	non	ADJ
taxlaw-11799	676	5	-	-	ADJ
taxlaw-11799	676	6	binding	binding	ADJ
taxlaw-11799	676	7	essence	essence	NOUN
taxlaw-11799	676	8	,	,	PUNCT
taxlaw-11799	676	9	contending	contend	VERB
taxlaw-11799	676	10	parties	party	NOUN
taxlaw-11799	676	11	,	,	PUNCT
taxlaw-11799	676	12	particularly	particularly	ADV
taxlaw-11799	676	13	sovereign	sovereign	ADJ
taxlaw-11799	676	14	entities	entity	NOUN
taxlaw-11799	676	15	,	,	PUNCT
taxlaw-11799	676	16	are	be	AUX
taxlaw-11799	676	17	afforded	afford	VERB
taxlaw-11799	676	18	enhanced	enhanced	ADJ
taxlaw-11799	676	19	latitude	latitude	NOUN
taxlaw-11799	676	20	in	in	ADP
taxlaw-11799	676	21	safeguarding	safeguard	VERB
taxlaw-11799	676	22	their	their	PRON
taxlaw-11799	676	23	vested	vested	ADJ
taxlaw-11799	676	24	interests	interest	NOUN
taxlaw-11799	676	25	.	.	PUNCT
taxlaw-11799	677	1	as	as	ADP
taxlaw-11799	677	2	a	a	DET
taxlaw-11799	677	3	manifestation	manifestation	NOUN
taxlaw-11799	677	4	of	of	ADP
taxlaw-11799	677	5	soft	soft	ADJ
taxlaw-11799	677	6	law	law	NOUN
taxlaw-11799	677	7	,	,	PUNCT
taxlaw-11799	677	8	the	the	DET
taxlaw-11799	677	9	efficacy	efficacy	NOUN
taxlaw-11799	677	10	of	of	ADP
taxlaw-11799	677	11	the	the	DET
taxlaw-11799	677	12	map	map	NOUN
taxlaw-11799	677	13	may	may	AUX
taxlaw-11799	677	14	be	be	AUX
taxlaw-11799	677	15	augmented	augment	VERB
taxlaw-11799	677	16	through	through	ADP
taxlaw-11799	677	17	the	the	DET
taxlaw-11799	677	18	integration	integration	NOUN
taxlaw-11799	677	19	of	of	ADP
taxlaw-11799	677	20	mediation	mediation	NOUN
taxlaw-11799	677	21	.	.	PUNCT
taxlaw-11799	678	1	the	the	DET
taxlaw-11799	678	2	incorporation	incorporation	NOUN
taxlaw-11799	678	3	of	of	ADP
taxlaw-11799	678	4	an	an	DET
taxlaw-11799	678	5	“	"	PUNCT
taxlaw-11799	678	6	opt	opt	VERB
taxlaw-11799	678	7	-	-	PUNCT
taxlaw-11799	678	8	in	in	ADP
taxlaw-11799	678	9	”	"	PUNCT
taxlaw-11799	678	10	stipulation	stipulation	NOUN
taxlaw-11799	678	11	within	within	ADP
taxlaw-11799	678	12	the	the	DET
taxlaw-11799	678	13	dispute	dispute	NOUN
taxlaw-11799	678	14	resolution	resolution	NOUN
taxlaw-11799	678	15	accord	accord	NOUN
taxlaw-11799	678	16	enables	enable	VERB
taxlaw-11799	678	17	parties	party	NOUN
taxlaw-11799	678	18	to	to	PART
taxlaw-11799	678	19	elect	elect	VERB
taxlaw-11799	678	20	mediation	mediation	NOUN
taxlaw-11799	678	21	as	as	ADP
taxlaw-11799	678	22	their	their	PRON
taxlaw-11799	678	23	preferred	preferred	ADJ
taxlaw-11799	678	24	modality	modality	NOUN
taxlaw-11799	678	25	.	.	PUNCT
taxlaw-11799	679	1	consequently	consequently	ADV
taxlaw-11799	679	2	,	,	PUNCT
taxlaw-11799	679	3	mediation	mediation	NOUN
taxlaw-11799	679	4	may	may	AUX
taxlaw-11799	679	5	serve	serve	VERB
taxlaw-11799	679	6	as	as	ADP
taxlaw-11799	679	7	a	a	DET
taxlaw-11799	679	8	valuable	valuable	ADJ
taxlaw-11799	679	9	adjunct	adjunct	NOUN
taxlaw-11799	679	10	to	to	PART
taxlaw-11799	679	11	map	map	VERB
taxlaw-11799	679	12	in	in	ADP
taxlaw-11799	679	13	the	the	DET
taxlaw-11799	679	14	resolution	resolution	NOUN
taxlaw-11799	679	15	of	of	ADP
taxlaw-11799	679	16	tax	tax	NOUN
taxlaw-11799	679	17	-	-	PUNCT
taxlaw-11799	679	18	related	relate	VERB
taxlaw-11799	679	19	disputes	dispute	NOUN
taxlaw-11799	679	20	.	.	PUNCT
taxlaw-11799	680	1	264	264	NUM
taxlaw-11799	680	2	comm	comm	NOUN
taxlaw-11799	680	3	.	.	PUNCT
taxlaw-11799	681	1	of	of	ADP
taxlaw-11799	681	2	experts	expert	NOUN
taxlaw-11799	681	3	on	on	ADP
taxlaw-11799	681	4	int’l	int’l	NUM
taxlaw-11799	681	5	coop	coop	NOUN
taxlaw-11799	681	6	.	.	PUNCT
taxlaw-11799	682	1	in	in	ADP
taxlaw-11799	682	2	tax	tax	NOUN
taxlaw-11799	682	3	matters	matter	NOUN
taxlaw-11799	682	4	twenty	twenty	NUM
taxlaw-11799	682	5	-	-	PUNCT
taxlaw-11799	682	6	fifth	fifth	ADJ
taxlaw-11799	682	7	session	session	NOUN
taxlaw-11799	682	8	,	,	PUNCT
taxlaw-11799	682	9	item	item	NOUN
taxlaw-11799	682	10	3(p	3(p	NUM
taxlaw-11799	682	11	)	)	PUNCT
taxlaw-11799	682	12	of	of	ADP
taxlaw-11799	682	13	the	the	DET
taxlaw-11799	682	14	provisional	provisional	ADJ
taxlaw-11799	682	15	agenda	agenda	NOUN
taxlaw-11799	682	16	,	,	PUNCT
taxlaw-11799	682	17	relationship	relationship	NOUN
taxlaw-11799	682	18	of	of	ADP
taxlaw-11799	682	19	tax	tax	NOUN
taxlaw-11799	682	20	,	,	PUNCT
taxlaw-11799	682	21	trade	trade	NOUN
taxlaw-11799	682	22	and	and	CCONJ
taxlaw-11799	682	23	investment	investment	NOUN
taxlaw-11799	682	24	agreements	agreement	NOUN
taxlaw-11799	682	25	,	,	PUNCT
taxlaw-11799	682	26	u.n	u.n	PROPN
taxlaw-11799	682	27	.	.	PROPN
taxlaw-11799	682	28	doc	doc	PROPN
taxlaw-11799	682	29	.	.	PUNCT
taxlaw-11799	683	1	e	e	X
taxlaw-11799	683	2	/	/	SYM
taxlaw-11799	683	3	c.18/2022	c.18/2022	PROPN
taxlaw-11799	683	4	/	/	SYM
taxlaw-11799	683	5	crp.18	crp.18	PROPN
taxlaw-11799	683	6	(	(	PUNCT
taxlaw-11799	683	7	oct	oct	PROPN
taxlaw-11799	683	8	.	.	PROPN
taxlaw-11799	683	9	18	18	NUM
taxlaw-11799	683	10	-	-	SYM
taxlaw-11799	683	11	21	21	NUM
taxlaw-11799	683	12	,	,	PUNCT
taxlaw-11799	683	13	2022	2022	NUM
taxlaw-11799	683	14	)	)	PUNCT
taxlaw-11799	683	15	.	.	PUNCT
taxlaw-11799	684	1	265	265	NUM
taxlaw-11799	684	2	poonam	poonam	PROPN
taxlaw-11799	684	3	khaira	khaira	PROPN
taxlaw-11799	684	4	sidhu	sidhu	PROPN
taxlaw-11799	684	5	,	,	PUNCT
taxlaw-11799	684	6	is	be	AUX
taxlaw-11799	684	7	the	the	DET
taxlaw-11799	684	8	mutual	mutual	ADJ
taxlaw-11799	684	9	agreement	agreement	NOUN
taxlaw-11799	684	10	procedure	procedure	NOUN
taxlaw-11799	684	11	past	past	ADP
taxlaw-11799	684	12	its	its	PRON
taxlaw-11799	684	13	‘	'	PUNCT
taxlaw-11799	684	14	best	good	ADJ
taxlaw-11799	684	15	-	-	PUNCT
taxlaw-11799	684	16	before	before	ADJ
taxlaw-11799	684	17	date	date	NOUN
taxlaw-11799	684	18	’	'	PUNCT
taxlaw-11799	684	19	and	and	CCONJ
taxlaw-11799	684	20	does	do	AUX
taxlaw-11799	684	21	the	the	DET
taxlaw-11799	684	22	future	future	NOUN
taxlaw-11799	684	23	of	of	ADP
taxlaw-11799	684	24	tax	tax	NOUN
taxlaw-11799	684	25	dispute	dispute	NOUN
taxlaw-11799	684	26	resolution	resolution	NOUN
taxlaw-11799	684	27	lie	lie	VERB
taxlaw-11799	684	28	in	in	ADP
taxlaw-11799	684	29	mediation	mediation	NOUN
taxlaw-11799	684	30	and	and	CCONJ
taxlaw-11799	684	31	arbitration	arbitration	NOUN
taxlaw-11799	684	32	?	?	PUNCT
taxlaw-11799	684	33	,	,	PUNCT
taxlaw-11799	684	34	bull	bull	NOUN
taxlaw-11799	684	35	.	.	PUNCT
taxlaw-11799	685	1	for	for	ADP
taxlaw-11799	685	2	int’l	int’l	PRON
taxlaw-11799	685	3	tax’n	tax’n	NUM
taxlaw-11799	685	4	605	605	NUM
taxlaw-11799	685	5	(	(	PUNCT
taxlaw-11799	685	6	2014	2014	NUM
taxlaw-11799	685	7	)	)	PUNCT
taxlaw-11799	685	8	.	.	PUNCT