id	sid	tid	token	lemma	pos
taxlaw-12714	1	1	global	global	ADJ
taxlaw-12714	1	2	minimum	minimum	ADJ
taxlaw-12714	1	3	taxation	taxation	NOUN
taxlaw-12714	1	4	:	:	PUNCT
taxlaw-12714	1	5	a	a	DET
taxlaw-12714	1	6	strategic	strategic	ADJ
taxlaw-12714	1	7	approach	approach	NOUN
taxlaw-12714	1	8	for	for	ADP
taxlaw-12714	1	9	developing	develop	VERB
taxlaw-12714	1	10	countries	country	NOUN
taxlaw-12714	1	11	leopoldo	leopoldo	VERB
taxlaw-12714	1	12	parada	parada	PROPN
taxlaw-12714	1	13	*	*	PROPN
taxlaw-12714	1	14	abstract	abstract	NOUN
taxlaw-12714	1	15	the	the	DET
taxlaw-12714	1	16	world	world	NOUN
taxlaw-12714	1	17	has	have	AUX
taxlaw-12714	1	18	seemingly	seemingly	ADV
taxlaw-12714	1	19	embraced	embrace	VERB
taxlaw-12714	1	20	the	the	DET
taxlaw-12714	1	21	altruistic	altruistic	ADJ
taxlaw-12714	1	22	idea	idea	NOUN
taxlaw-12714	1	23	of	of	ADP
taxlaw-12714	1	24	ensuring	ensure	VERB
taxlaw-12714	1	25	a	a	DET
taxlaw-12714	1	26	minimum	minimum	ADJ
taxlaw-12714	1	27	level	level	NOUN
taxlaw-12714	1	28	of	of	ADP
taxlaw-12714	1	29	corporate	corporate	ADJ
taxlaw-12714	1	30	income	income	NOUN
taxlaw-12714	1	31	taxation	taxation	NOUN
taxlaw-12714	1	32	worldwide	worldwide	ADV
taxlaw-12714	1	33	,	,	PUNCT
taxlaw-12714	1	34	consolidating	consolidate	VERB
taxlaw-12714	1	35	a	a	DET
taxlaw-12714	1	36	“	"	PUNCT
taxlaw-12714	1	37	benefits	benefit	NOUN
taxlaw-12714	1	38	for	for	ADP
taxlaw-12714	1	39	all	all	DET
taxlaw-12714	1	40	”	"	PUNCT
taxlaw-12714	1	41	narrative	narrative	NOUN
taxlaw-12714	1	42	by	by	ADP
taxlaw-12714	1	43	which	which	PRON
taxlaw-12714	1	44	both	both	CCONJ
taxlaw-12714	1	45	developed	develop	VERB
taxlaw-12714	1	46	and	and	CCONJ
taxlaw-12714	1	47	developing	develop	VERB
taxlaw-12714	1	48	countries	country	NOUN
taxlaw-12714	1	49	apparently	apparently	ADV
taxlaw-12714	1	50	gain	gain	VERB
taxlaw-12714	1	51	.	.	PUNCT
taxlaw-12714	2	1	however	however	ADV
taxlaw-12714	2	2	,	,	PUNCT
taxlaw-12714	2	3	this	this	DET
taxlaw-12714	2	4	altruistic	altruistic	ADJ
taxlaw-12714	2	5	narrative	narrative	NOUN
taxlaw-12714	2	6	proves	prove	VERB
taxlaw-12714	2	7	to	to	PART
taxlaw-12714	2	8	be	be	AUX
taxlaw-12714	2	9	quite	quite	ADV
taxlaw-12714	2	10	unrealistic	unrealistic	ADJ
taxlaw-12714	2	11	for	for	ADP
taxlaw-12714	2	12	many	many	ADJ
taxlaw-12714	2	13	developing	develop	VERB
taxlaw-12714	2	14	countries	country	NOUN
taxlaw-12714	2	15	.	.	PUNCT
taxlaw-12714	3	1	as	as	SCONJ
taxlaw-12714	3	2	argued	argue	VERB
taxlaw-12714	3	3	in	in	ADP
taxlaw-12714	3	4	this	this	DET
taxlaw-12714	3	5	article	article	NOUN
taxlaw-12714	3	6	,	,	PUNCT
taxlaw-12714	3	7	the	the	DET
taxlaw-12714	3	8	perceived	perceive	VERB
taxlaw-12714	3	9	benefits	benefit	NOUN
taxlaw-12714	3	10	of	of	ADP
taxlaw-12714	3	11	a	a	DET
taxlaw-12714	3	12	global	global	ADJ
taxlaw-12714	3	13	minimum	minimum	ADJ
taxlaw-12714	3	14	corporate	corporate	ADJ
taxlaw-12714	3	15	income	income	NOUN
taxlaw-12714	3	16	tax	tax	NOUN
taxlaw-12714	3	17	in	in	ADP
taxlaw-12714	3	18	developing	develop	VERB
taxlaw-12714	3	19	countries	country	NOUN
taxlaw-12714	3	20	rest	rest	VERB
taxlaw-12714	3	21	exclusively	exclusively	ADV
taxlaw-12714	3	22	upon	upon	SCONJ
taxlaw-12714	3	23	three	three	NUM
taxlaw-12714	3	24	unconvincing	unconvincing	ADJ
taxlaw-12714	3	25	premises	premise	NOUN
taxlaw-12714	3	26	.	.	PUNCT
taxlaw-12714	4	1	these	these	PRON
taxlaw-12714	4	2	include	include	VERB
taxlaw-12714	4	3	the	the	DET
taxlaw-12714	4	4	assumption	assumption	NOUN
taxlaw-12714	4	5	that	that	SCONJ
taxlaw-12714	4	6	all	all	DET
taxlaw-12714	4	7	corporate	corporate	ADJ
taxlaw-12714	4	8	income	income	NOUN
taxlaw-12714	4	9	tax	tax	NOUN
taxlaw-12714	4	10	incentives	incentive	NOUN
taxlaw-12714	4	11	provided	provide	VERB
taxlaw-12714	4	12	by	by	ADP
taxlaw-12714	4	13	developing	develop	VERB
taxlaw-12714	4	14	countries	country	NOUN
taxlaw-12714	4	15	are	be	AUX
taxlaw-12714	4	16	equally	equally	ADV
taxlaw-12714	4	17	inefficient	inefficient	ADJ
taxlaw-12714	4	18	,	,	PUNCT
taxlaw-12714	4	19	the	the	DET
taxlaw-12714	4	20	idea	idea	NOUN
taxlaw-12714	4	21	that	that	SCONJ
taxlaw-12714	4	22	all	all	DET
taxlaw-12714	4	23	developing	develop	VERB
taxlaw-12714	4	24	countries	country	NOUN
taxlaw-12714	4	25	can	can	AUX
taxlaw-12714	4	26	seamlessly	seamlessly	ADV
taxlaw-12714	4	27	transition	transition	VERB
taxlaw-12714	4	28	from	from	ADP
taxlaw-12714	4	29	corporate	corporate	ADJ
taxlaw-12714	4	30	income	income	NOUN
taxlaw-12714	4	31	tax	tax	NOUN
taxlaw-12714	4	32	competition	competition	NOUN
taxlaw-12714	4	33	to	to	ADP
taxlaw-12714	4	34	alternative	alternative	ADJ
taxlaw-12714	4	35	forms	form	NOUN
taxlaw-12714	4	36	of	of	ADP
taxlaw-12714	4	37	tax	tax	NOUN
taxlaw-12714	4	38	and	and	CCONJ
taxlaw-12714	4	39	non	non	ADJ
taxlaw-12714	4	40	-	-	ADJ
taxlaw-12714	4	41	tax	tax	ADJ
taxlaw-12714	4	42	competition	competition	NOUN
taxlaw-12714	4	43	,	,	PUNCT
taxlaw-12714	4	44	and	and	CCONJ
taxlaw-12714	4	45	most	most	ADV
taxlaw-12714	4	46	notably	notably	ADV
taxlaw-12714	4	47	,	,	PUNCT
taxlaw-12714	4	48	the	the	DET
taxlaw-12714	4	49	notion	notion	NOUN
taxlaw-12714	4	50	that	that	SCONJ
taxlaw-12714	4	51	supporting	support	VERB
taxlaw-12714	4	52	or	or	CCONJ
taxlaw-12714	4	53	opposing	oppose	VERB
taxlaw-12714	4	54	a	a	DET
taxlaw-12714	4	55	global	global	ADJ
taxlaw-12714	4	56	minimum	minimum	ADJ
taxlaw-12714	4	57	corporate	corporate	ADJ
taxlaw-12714	4	58	income	income	NOUN
taxlaw-12714	4	59	tax	tax	NOUN
taxlaw-12714	4	60	could	could	AUX
taxlaw-12714	4	61	either	either	CCONJ
taxlaw-12714	4	62	boost	boost	VERB
taxlaw-12714	4	63	or	or	CCONJ
taxlaw-12714	4	64	diminish	diminish	VERB
taxlaw-12714	4	65	tax	tax	NOUN
taxlaw-12714	4	66	revenue	revenue	NOUN
taxlaw-12714	4	67	for	for	ADP
taxlaw-12714	4	68	developing	develop	VERB
taxlaw-12714	4	69	countries	country	NOUN
taxlaw-12714	4	70	.	.	PUNCT
taxlaw-12714	5	1	this	this	DET
taxlaw-12714	5	2	article	article	NOUN
taxlaw-12714	5	3	urges	urge	VERB
taxlaw-12714	5	4	a	a	DET
taxlaw-12714	5	5	departure	departure	NOUN
taxlaw-12714	5	6	from	from	ADP
taxlaw-12714	5	7	these	these	DET
taxlaw-12714	5	8	premises	premise	NOUN
taxlaw-12714	5	9	and	and	CCONJ
taxlaw-12714	5	10	elaborates	elaborate	VERB
taxlaw-12714	5	11	upon	upon	SCONJ
taxlaw-12714	5	12	three	three	NUM
taxlaw-12714	5	13	strategic	strategic	ADJ
taxlaw-12714	5	14	recommendations	recommendation	NOUN
taxlaw-12714	5	15	for	for	ADP
taxlaw-12714	5	16	developing	develop	VERB
taxlaw-12714	5	17	countries	country	NOUN
taxlaw-12714	5	18	,	,	PUNCT
taxlaw-12714	5	19	which	which	PRON
taxlaw-12714	5	20	include	include	VERB
taxlaw-12714	5	21	:	:	PUNCT
taxlaw-12714	5	22	first	first	ADV
taxlaw-12714	5	23	,	,	PUNCT
taxlaw-12714	5	24	viewing	view	VERB
taxlaw-12714	5	25	a	a	DET
taxlaw-12714	5	26	global	global	ADJ
taxlaw-12714	5	27	minimum	minimum	ADJ
taxlaw-12714	5	28	corporate	corporate	ADJ
taxlaw-12714	5	29	income	income	NOUN
taxlaw-12714	5	30	tax	tax	NOUN
taxlaw-12714	5	31	as	as	ADP
taxlaw-12714	5	32	a	a	DET
taxlaw-12714	5	33	concept	concept	NOUN
taxlaw-12714	5	34	divorced	divorce	VERB
taxlaw-12714	5	35	from	from	ADP
taxlaw-12714	5	36	the	the	DET
taxlaw-12714	5	37	assumption	assumption	NOUN
taxlaw-12714	5	38	of	of	ADP
taxlaw-12714	5	39	revenue	revenue	NOUN
taxlaw-12714	5	40	gain	gain	NOUN
taxlaw-12714	5	41	or	or	CCONJ
taxlaw-12714	5	42	loss	loss	NOUN
taxlaw-12714	5	43	;	;	PUNCT
taxlaw-12714	5	44	second	second	ADV
taxlaw-12714	5	45	,	,	PUNCT
taxlaw-12714	5	46	using	use	VERB
taxlaw-12714	5	47	the	the	DET
taxlaw-12714	5	48	global	global	ADJ
taxlaw-12714	5	49	minimum	minimum	ADJ
taxlaw-12714	5	50	corporate	corporate	ADJ
taxlaw-12714	5	51	income	income	NOUN
taxlaw-12714	5	52	tax	tax	NOUN
taxlaw-12714	5	53	as	as	ADP
taxlaw-12714	5	54	an	an	DET
taxlaw-12714	5	55	opportunity	opportunity	NOUN
taxlaw-12714	5	56	to	to	PART
taxlaw-12714	5	57	reassess	reassess	VERB
taxlaw-12714	5	58	their	their	PRON
taxlaw-12714	5	59	tax	tax	NOUN
taxlaw-12714	5	60	and	and	CCONJ
taxlaw-12714	5	61	non	non	ADJ
taxlaw-12714	5	62	-	-	ADJ
taxlaw-12714	5	63	tax	tax	ADJ
taxlaw-12714	5	64	incentives	incentive	NOUN
taxlaw-12714	5	65	,	,	PUNCT
taxlaw-12714	5	66	encompassing	encompass	VERB
taxlaw-12714	5	67	alternative	alternative	ADJ
taxlaw-12714	5	68	competitive	competitive	ADJ
taxlaw-12714	5	69	strategies	strategy	NOUN
taxlaw-12714	5	70	;	;	PUNCT
taxlaw-12714	5	71	and	and	CCONJ
taxlaw-12714	5	72	third	third	ADJ
taxlaw-12714	5	73	,	,	PUNCT
taxlaw-12714	5	74	striving	strive	VERB
taxlaw-12714	5	75	for	for	ADP
taxlaw-12714	5	76	simplicity	simplicity	NOUN
taxlaw-12714	5	77	and	and	CCONJ
taxlaw-12714	5	78	ease	ease	NOUN
taxlaw-12714	5	79	of	of	ADP
taxlaw-12714	5	80	administration	administration	NOUN
taxlaw-12714	5	81	in	in	ADP
taxlaw-12714	5	82	designing	design	VERB
taxlaw-12714	5	83	and	and	CCONJ
taxlaw-12714	5	84	implementing	implement	VERB
taxlaw-12714	5	85	a	a	DET
taxlaw-12714	5	86	minimum	minimum	ADJ
taxlaw-12714	5	87	tax	tax	NOUN
taxlaw-12714	5	88	approach	approach	NOUN
taxlaw-12714	5	89	.	.	PUNCT
taxlaw-12714	6	1	in	in	ADP
taxlaw-12714	6	2	doing	do	VERB
taxlaw-12714	6	3	so	so	ADV
taxlaw-12714	6	4	,	,	PUNCT
taxlaw-12714	6	5	developing	develop	VERB
taxlaw-12714	6	6	countries	country	NOUN
taxlaw-12714	6	7	could	could	AUX
taxlaw-12714	6	8	perhaps	perhaps	ADV
taxlaw-12714	6	9	find	find	VERB
taxlaw-12714	6	10	an	an	DET
taxlaw-12714	6	11	opportunity	opportunity	NOUN
taxlaw-12714	6	12	to	to	PART
taxlaw-12714	6	13	refine	refine	VERB
taxlaw-12714	6	14	their	their	PRON
taxlaw-12714	6	15	general	general	ADJ
taxlaw-12714	6	16	action	action	NOUN
taxlaw-12714	6	17	plan	plan	NOUN
taxlaw-12714	6	18	to	to	PART
taxlaw-12714	6	19	attract	attract	VERB
taxlaw-12714	6	20	foreign	foreign	ADJ
taxlaw-12714	6	21	direct	direct	ADJ
taxlaw-12714	6	22	investment	investment	NOUN
taxlaw-12714	6	23	(	(	PUNCT
taxlaw-12714	6	24	fdi	fdi	NOUN
taxlaw-12714	6	25	)	)	PUNCT
taxlaw-12714	6	26	more	more	ADV
taxlaw-12714	6	27	effectively	effectively	ADV
taxlaw-12714	6	28	while	while	SCONJ
taxlaw-12714	6	29	they	they	PRON
taxlaw-12714	6	30	still	still	ADV
taxlaw-12714	6	31	try	try	VERB
taxlaw-12714	6	32	to	to	PART
taxlaw-12714	6	33	ride	ride	VERB
taxlaw-12714	6	34	the	the	DET
taxlaw-12714	6	35	wave	wave	NOUN
taxlaw-12714	6	36	of	of	ADP
taxlaw-12714	6	37	minimum	minimum	ADJ
taxlaw-12714	6	38	global	global	ADJ
taxlaw-12714	6	39	corporate	corporate	ADJ
taxlaw-12714	6	40	income	income	NOUN
taxlaw-12714	6	41	taxation	taxation	NOUN
taxlaw-12714	6	42	that	that	PRON
taxlaw-12714	6	43	the	the	DET
taxlaw-12714	6	44	world	world	NOUN
taxlaw-12714	6	45	seems	seem	VERB
taxlaw-12714	6	46	to	to	PART
taxlaw-12714	6	47	be	be	AUX
taxlaw-12714	6	48	in	in	ADP
taxlaw-12714	6	49	.	.	PUNCT
taxlaw-12714	7	1	*	*	PUNCT
taxlaw-12714	7	2	dr	dr	PROPN
taxlaw-12714	7	3	.	.	PROPN
taxlaw-12714	7	4	leopoldo	leopoldo	PROPN
taxlaw-12714	7	5	parada	parada	PROPN
taxlaw-12714	7	6	,	,	PUNCT
taxlaw-12714	7	7	llm	llm	PROPN
taxlaw-12714	7	8	,	,	PUNCT
taxlaw-12714	7	9	phd	phd	NOUN
taxlaw-12714	7	10	,	,	PUNCT
taxlaw-12714	7	11	is	be	AUX
taxlaw-12714	7	12	an	an	DET
taxlaw-12714	7	13	associate	associate	ADJ
taxlaw-12714	7	14	professor	professor	NOUN
taxlaw-12714	7	15	in	in	ADP
taxlaw-12714	7	16	tax	tax	NOUN
taxlaw-12714	7	17	law	law	NOUN
taxlaw-12714	7	18	and	and	CCONJ
taxlaw-12714	7	19	director	director	NOUN
taxlaw-12714	7	20	of	of	ADP
taxlaw-12714	7	21	the	the	DET
taxlaw-12714	7	22	centre	centre	NOUN
taxlaw-12714	7	23	for	for	ADP
taxlaw-12714	7	24	business	business	NOUN
taxlaw-12714	7	25	law	law	NOUN
taxlaw-12714	7	26	and	and	CCONJ
taxlaw-12714	7	27	practice	practice	NOUN
taxlaw-12714	7	28	(	(	PUNCT
taxlaw-12714	7	29	cblp	cblp	NOUN
taxlaw-12714	7	30	)	)	PUNCT
taxlaw-12714	7	31	at	at	ADP
taxlaw-12714	7	32	the	the	DET
taxlaw-12714	7	33	university	university	PROPN
taxlaw-12714	7	34	of	of	ADP
taxlaw-12714	7	35	leeds	leeds	PROPN
taxlaw-12714	7	36	school	school	PROPN
taxlaw-12714	7	37	of	of	ADP
taxlaw-12714	7	38	law	law	NOUN
taxlaw-12714	7	39	in	in	ADP
taxlaw-12714	7	40	the	the	DET
taxlaw-12714	7	41	united	united	ADJ
taxlaw-12714	7	42	kingdom	kingdom	PROPN
taxlaw-12714	7	43	.	.	PUNCT
taxlaw-12714	8	1	the	the	DET
taxlaw-12714	8	2	author	author	NOUN
taxlaw-12714	8	3	would	would	AUX
taxlaw-12714	8	4	like	like	VERB
taxlaw-12714	8	5	to	to	PART
taxlaw-12714	8	6	specially	specially	ADV
taxlaw-12714	8	7	thank	thank	VERB
taxlaw-12714	8	8	research	research	NOUN
taxlaw-12714	8	9	assistant	assistant	PROPN
taxlaw-12714	8	10	ms	ms	PROPN
taxlaw-12714	8	11	.	.	PROPN
taxlaw-12714	8	12	rui	rui	PROPN
taxlaw-12714	8	13	ci	ci	PROPN
taxlaw-12714	8	14	lee	lee	PROPN
taxlaw-12714	8	15	,	,	PUNCT
taxlaw-12714	8	16	final	final	ADJ
taxlaw-12714	8	17	year	year	NOUN
taxlaw-12714	8	18	student	student	NOUN
taxlaw-12714	8	19	at	at	ADP
taxlaw-12714	8	20	the	the	DET
taxlaw-12714	8	21	university	university	PROPN
taxlaw-12714	8	22	of	of	ADP
taxlaw-12714	8	23	leeds	leed	NOUN
taxlaw-12714	8	24	,	,	PUNCT
taxlaw-12714	8	25	for	for	ADP
taxlaw-12714	8	26	her	her	PRON
taxlaw-12714	8	27	excellent	excellent	ADJ
taxlaw-12714	8	28	work	work	NOUN
taxlaw-12714	8	29	.	.	PUNCT
taxlaw-12714	9	1	the	the	DET
taxlaw-12714	9	2	author	author	NOUN
taxlaw-12714	9	3	would	would	AUX
taxlaw-12714	9	4	also	also	ADV
taxlaw-12714	9	5	like	like	VERB
taxlaw-12714	9	6	to	to	PART
taxlaw-12714	9	7	thank	thank	VERB
taxlaw-12714	9	8	eduardo	eduardo	PROPN
taxlaw-12714	9	9	baistrocchi	baistrocchi	PROPN
taxlaw-12714	9	10	,	,	PUNCT
taxlaw-12714	9	11	mindy	mindy	PROPN
taxlaw-12714	9	12	herzfeld	herzfeld	PROPN
taxlaw-12714	9	13	,	,	PUNCT
taxlaw-12714	9	14	aitor	aitor	PROPN
taxlaw-12714	9	15	navarro	navarro	PROPN
taxlaw-12714	9	16	,	,	PUNCT
taxlaw-12714	9	17	noam	noam	PROPN
taxlaw-12714	9	18	noked	noke	VERB
taxlaw-12714	9	19	,	,	PUNCT
taxlaw-12714	9	20	and	and	CCONJ
taxlaw-12714	9	21	ruth	ruth	PROPN
taxlaw-12714	9	22	mason	mason	PROPN
taxlaw-12714	9	23	for	for	ADP
taxlaw-12714	9	24	their	their	PRON
taxlaw-12714	9	25	comments	comment	NOUN
taxlaw-12714	9	26	and	and	CCONJ
taxlaw-12714	9	27	suggestions	suggestion	NOUN
taxlaw-12714	9	28	on	on	ADP
taxlaw-12714	9	29	earlier	early	ADJ
taxlaw-12714	9	30	drafts	draft	NOUN
taxlaw-12714	9	31	.	.	PUNCT
taxlaw-12714	10	1	in	in	ADP
taxlaw-12714	10	2	addition	addition	NOUN
taxlaw-12714	10	3	,	,	PUNCT
taxlaw-12714	10	4	the	the	DET
taxlaw-12714	10	5	author	author	NOUN
taxlaw-12714	10	6	would	would	AUX
taxlaw-12714	10	7	like	like	VERB
taxlaw-12714	10	8	to	to	PART
taxlaw-12714	10	9	thank	thank	VERB
taxlaw-12714	10	10	all	all	DET
taxlaw-12714	10	11	the	the	DET
taxlaw-12714	10	12	participants	participant	NOUN
taxlaw-12714	10	13	in	in	ADP
taxlaw-12714	10	14	the	the	DET
taxlaw-12714	10	15	various	various	ADJ
taxlaw-12714	10	16	academic	academic	ADJ
taxlaw-12714	10	17	fora	forum	NOUN
taxlaw-12714	10	18	where	where	SCONJ
taxlaw-12714	10	19	earlier	early	ADJ
taxlaw-12714	10	20	versions	version	NOUN
taxlaw-12714	10	21	of	of	ADP
taxlaw-12714	10	22	this	this	DET
taxlaw-12714	10	23	article	article	NOUN
taxlaw-12714	10	24	have	have	AUX
taxlaw-12714	10	25	been	be	AUX
taxlaw-12714	10	26	presented	present	VERB
taxlaw-12714	10	27	,	,	PUNCT
taxlaw-12714	10	28	including	include	VERB
taxlaw-12714	10	29	the	the	DET
taxlaw-12714	10	30	annual	annual	ADJ
taxlaw-12714	10	31	conference	conference	NOUN
taxlaw-12714	10	32	of	of	ADP
taxlaw-12714	10	33	the	the	DET
taxlaw-12714	10	34	tax	tax	NOUN
taxlaw-12714	10	35	research	research	NOUN
taxlaw-12714	10	36	network	network	NOUN
taxlaw-12714	10	37	(	(	PUNCT
taxlaw-12714	10	38	trn	trn	NOUN
taxlaw-12714	10	39	)	)	PUNCT
taxlaw-12714	10	40	at	at	ADP
taxlaw-12714	10	41	the	the	DET
taxlaw-12714	10	42	university	university	PROPN
taxlaw-12714	10	43	of	of	ADP
taxlaw-12714	10	44	edinburgh	edinburgh	PROPN
taxlaw-12714	10	45	(	(	PUNCT
taxlaw-12714	10	46	september	september	PROPN
taxlaw-12714	10	47	2022	2022	NUM
taxlaw-12714	10	48	)	)	PUNCT
taxlaw-12714	10	49	;	;	PUNCT
taxlaw-12714	10	50	the	the	DET
taxlaw-12714	10	51	annual	annual	ADJ
taxlaw-12714	10	52	conference	conference	NOUN
taxlaw-12714	10	53	of	of	ADP
taxlaw-12714	10	54	the	the	DET
taxlaw-12714	10	55	society	society	NOUN
taxlaw-12714	10	56	of	of	ADP
taxlaw-12714	10	57	legal	legal	ADJ
taxlaw-12714	10	58	scholar	scholar	NOUN
taxlaw-12714	10	59	(	(	PUNCT
taxlaw-12714	10	60	sls	sls	PROPN
taxlaw-12714	10	61	)	)	PUNCT
taxlaw-12714	10	62	at	at	ADP
taxlaw-12714	10	63	king	king	PROPN
taxlaw-12714	10	64	’s	’s	PART
taxlaw-12714	10	65	college	college	PROPN
taxlaw-12714	10	66	of	of	ADP
taxlaw-12714	10	67	london	london	PROPN
taxlaw-12714	10	68	(	(	PUNCT
taxlaw-12714	10	69	september	september	PROPN
taxlaw-12714	10	70	2022	2022	NUM
taxlaw-12714	10	71	)	)	PUNCT
taxlaw-12714	10	72	;	;	PUNCT
taxlaw-12714	10	73	ritsumeikan	ritsumeikan	PROPN
taxlaw-12714	10	74	university	university	PROPN
taxlaw-12714	10	75	,	,	PUNCT
taxlaw-12714	10	76	kyoto	kyoto	PROPN
taxlaw-12714	10	77	(	(	PUNCT
taxlaw-12714	10	78	april	april	PROPN
taxlaw-12714	10	79	2023	2023	NUM
taxlaw-12714	10	80	)	)	PUNCT
taxlaw-12714	10	81	;	;	PUNCT
taxlaw-12714	10	82	the	the	DET
taxlaw-12714	10	83	tax	tax	NOUN
taxlaw-12714	10	84	seminars	seminar	NOUN
taxlaw-12714	10	85	at	at	ADP
taxlaw-12714	10	86	the	the	DET
taxlaw-12714	10	87	london	london	PROPN
taxlaw-12714	10	88	school	school	NOUN
taxlaw-12714	10	89	of	of	ADP
taxlaw-12714	10	90	economics	economic	NOUN
taxlaw-12714	10	91	(	(	PUNCT
taxlaw-12714	10	92	lse	lse	PROPN
taxlaw-12714	10	93	)	)	PUNCT
taxlaw-12714	10	94	(	(	PUNCT
taxlaw-12714	10	95	september	september	PROPN
taxlaw-12714	10	96	2023	2023	NUM
taxlaw-12714	10	97	)	)	PUNCT
taxlaw-12714	10	98	;	;	PUNCT
taxlaw-12714	10	99	and	and	CCONJ
taxlaw-12714	10	100	the	the	DET
taxlaw-12714	10	101	japan	japan	PROPN
taxlaw-12714	10	102	yin	yin	PROPN
taxlaw-12714	10	103	international	international	PROPN
taxlaw-12714	10	104	fiscal	fiscal	ADJ
taxlaw-12714	10	105	association	association	NOUN
taxlaw-12714	10	106	(	(	PUNCT
taxlaw-12714	10	107	ifa	ifa	PROPN
taxlaw-12714	10	108	)	)	PUNCT
taxlaw-12714	10	109	in	in	ADP
taxlaw-12714	10	110	tokyo	tokyo	PROPN
taxlaw-12714	10	111	(	(	PUNCT
taxlaw-12714	10	112	april	april	PROPN
taxlaw-12714	10	113	2024	2024	NUM
taxlaw-12714	10	114	)	)	PUNCT
taxlaw-12714	10	115	.	.	PUNCT
taxlaw-12714	11	1	all	all	DET
taxlaw-12714	11	2	errors	error	NOUN
taxlaw-12714	11	3	remain	remain	VERB
taxlaw-12714	11	4	those	those	PRON
taxlaw-12714	11	5	of	of	ADP
taxlaw-12714	11	6	the	the	DET
taxlaw-12714	11	7	author	author	NOUN
taxlaw-12714	11	8	.	.	PUNCT
taxlaw-12714	12	1	the	the	DET
taxlaw-12714	12	2	author	author	NOUN
taxlaw-12714	12	3	can	can	AUX
taxlaw-12714	12	4	be	be	AUX
taxlaw-12714	12	5	contacted	contact	VERB
taxlaw-12714	12	6	at	at	ADP
taxlaw-12714	12	7	l.parada@leeds.ac.uk	l.parada@leeds.ac.uk	PROPN
taxlaw-12714	12	8	.	.	PUNCT
taxlaw-12714	13	1	188	188	NUM
taxlaw-12714	13	2	columbia	columbia	PROPN
taxlaw-12714	13	3	journal	journal	PROPN
taxlaw-12714	13	4	of	of	ADP
taxlaw-12714	13	5	tax	tax	NOUN
taxlaw-12714	13	6	law	law	NOUN
taxlaw-12714	13	7	[	[	X
taxlaw-12714	13	8	vol	vol	NOUN
taxlaw-12714	13	9	15:2	15:2	NUM
taxlaw-12714	13	10	i.	i.	NOUN
taxlaw-12714	13	11	introduction	introduction	NOUN
taxlaw-12714	13	12	.............................................................................................	.............................................................................................	PUNCT
taxlaw-12714	13	13	188	188	NUM
taxlaw-12714	13	14	ii	ii	NOUN
taxlaw-12714	13	15	.	.	PUNCT
taxlaw-12714	14	1	the	the	DET
taxlaw-12714	14	2	global	global	ADJ
taxlaw-12714	14	3	tax	tax	NOUN
taxlaw-12714	14	4	deal	deal	NOUN
taxlaw-12714	14	5	on	on	ADP
taxlaw-12714	14	6	minimum	minimum	ADJ
taxlaw-12714	14	7	taxation	taxation	NOUN
taxlaw-12714	14	8	.......................................	.......................................	PUNCT
taxlaw-12714	14	9	190	190	NUM
taxlaw-12714	14	10	a.	a.	NOUN
taxlaw-12714	14	11	minimum	minimum	NOUN
taxlaw-12714	14	12	taxation	taxation	NOUN
taxlaw-12714	14	13	in	in	ADP
taxlaw-12714	14	14	a	a	DET
taxlaw-12714	14	15	nutshell	nutshell	NOUN
taxlaw-12714	14	16	.........................................................	.........................................................	PUNCT
taxlaw-12714	14	17	190	190	NUM
taxlaw-12714	14	18	b.	b.	NOUN
taxlaw-12714	14	19	the	the	DET
taxlaw-12714	14	20	“	"	PUNCT
taxlaw-12714	14	21	benefits	benefit	NOUN
taxlaw-12714	14	22	for	for	ADP
taxlaw-12714	14	23	all	all	DET
taxlaw-12714	14	24	”	"	PUNCT
taxlaw-12714	14	25	narrative	narrative	NOUN
taxlaw-12714	14	26	..........................................................	..........................................................	PUNCT
taxlaw-12714	14	27	193	193	NUM
taxlaw-12714	14	28	iii	iii	NOUN
taxlaw-12714	14	29	.	.	PUNCT
taxlaw-12714	14	30	minimum	minimum	NOUN
taxlaw-12714	14	31	taxation	taxation	NOUN
taxlaw-12714	14	32	and	and	CCONJ
taxlaw-12714	14	33	developing	develop	VERB
taxlaw-12714	14	34	countries	country	NOUN
taxlaw-12714	14	35	...................................	...................................	PUNCT
taxlaw-12714	14	36	194	194	NUM
taxlaw-12714	14	37	a.	a.	NOUN
taxlaw-12714	14	38	the	the	DET
taxlaw-12714	14	39	presumed	presume	VERB
taxlaw-12714	14	40	inefficiency	inefficiency	NOUN
taxlaw-12714	14	41	of	of	ADP
taxlaw-12714	14	42	all	all	DET
taxlaw-12714	14	43	tax	tax	NOUN
taxlaw-12714	14	44	incentives	incentive	NOUN
taxlaw-12714	14	45	...............................	...............................	PUNCT
taxlaw-12714	14	46	194	194	NUM
taxlaw-12714	14	47	b.	b.	NOUN
taxlaw-12714	14	48	moving	move	VERB
taxlaw-12714	14	49	away	away	ADV
taxlaw-12714	14	50	from	from	ADP
taxlaw-12714	14	51	cit	cit	PROPN
taxlaw-12714	14	52	tax	tax	NOUN
taxlaw-12714	14	53	competition	competition	NOUN
taxlaw-12714	14	54	..........................................	..........................................	PUNCT
taxlaw-12714	14	55	197	197	NUM
taxlaw-12714	14	56	c.	c.	NOUN
taxlaw-12714	14	57	the	the	DET
taxlaw-12714	14	58	revenue	revenue	NOUN
taxlaw-12714	14	59	gain	gain	NOUN
taxlaw-12714	14	60	/	/	SYM
taxlaw-12714	14	61	loss	loss	NOUN
taxlaw-12714	14	62	presumption	presumption	NOUN
taxlaw-12714	14	63	..................................................	..................................................	PUNCT
taxlaw-12714	14	64	198	198	NUM
taxlaw-12714	14	65	d.	d.	NOUN
taxlaw-12714	14	66	the	the	DET
taxlaw-12714	14	67	costs	cost	NOUN
taxlaw-12714	14	68	of	of	ADP
taxlaw-12714	14	69	a	a	DET
taxlaw-12714	14	70	“	"	PUNCT
taxlaw-12714	14	71	benefits	benefit	NOUN
taxlaw-12714	14	72	for	for	ADP
taxlaw-12714	14	73	all	all	DET
taxlaw-12714	14	74	”	"	PUNCT
taxlaw-12714	14	75	narrative	narrative	NOUN
taxlaw-12714	14	76	.........................................	.........................................	PUNCT
taxlaw-12714	14	77	201	201	NUM
taxlaw-12714	14	78	iv	iv	NOUN
taxlaw-12714	14	79	.	.	PUNCT
taxlaw-12714	15	1	tailoring	tailor	VERB
taxlaw-12714	15	2	some	some	DET
taxlaw-12714	15	3	advice	advice	NOUN
taxlaw-12714	15	4	for	for	ADP
taxlaw-12714	15	5	developing	develop	VERB
taxlaw-12714	15	6	countries	country	NOUN
taxlaw-12714	15	7	............................	............................	PUNCT
taxlaw-12714	16	1	202	202	NUM
taxlaw-12714	16	2	a.	a.	NOUN
taxlaw-12714	16	3	departing	depart	VERB
taxlaw-12714	16	4	from	from	ADP
taxlaw-12714	16	5	the	the	DET
taxlaw-12714	16	6	revenue	revenue	NOUN
taxlaw-12714	16	7	gain	gain	NOUN
taxlaw-12714	16	8	/	/	SYM
taxlaw-12714	16	9	loss	loss	NOUN
taxlaw-12714	16	10	narrative	narrative	NOUN
taxlaw-12714	16	11	.............................	.............................	PUNCT
taxlaw-12714	16	12	203	203	NUM
taxlaw-12714	16	13	b.	b.	PROPN
taxlaw-12714	16	14	sensitive	sensitive	ADJ
taxlaw-12714	16	15	review	review	PROPN
taxlaw-12714	16	16	of	of	ADP
taxlaw-12714	16	17	tax	tax	NOUN
taxlaw-12714	16	18	and	and	CCONJ
taxlaw-12714	16	19	non	non	ADJ
taxlaw-12714	16	20	-	-	ADJ
taxlaw-12714	16	21	tax	tax	ADJ
taxlaw-12714	16	22	incentives	incentive	NOUN
taxlaw-12714	16	23	..............................	..............................	PUNCT
taxlaw-12714	16	24	204	204	NUM
taxlaw-12714	16	25	c.	c.	NOUN
taxlaw-12714	16	26	aiming	aim	VERB
taxlaw-12714	16	27	for	for	ADP
taxlaw-12714	16	28	simplicity	simplicity	NOUN
taxlaw-12714	16	29	and	and	CCONJ
taxlaw-12714	16	30	administrability	administrability	NOUN
taxlaw-12714	16	31	........................................	........................................	PUNCT
taxlaw-12714	16	32	207	207	NUM
taxlaw-12714	16	33	v.	v.	ADP
taxlaw-12714	16	34	conclusions	conclusion	NOUN
taxlaw-12714	16	35	..............................................................................................	..............................................................................................	PUNCT
taxlaw-12714	16	36	210	210	NUM
taxlaw-12714	16	37	i.	i.	NOUN
taxlaw-12714	16	38	introduction	introduction	NOUN
taxlaw-12714	16	39	more	more	ADJ
taxlaw-12714	16	40	than	than	ADP
taxlaw-12714	16	41	five	five	NUM
taxlaw-12714	16	42	years	year	NOUN
taxlaw-12714	16	43	have	have	AUX
taxlaw-12714	16	44	passed	pass	VERB
taxlaw-12714	16	45	since	since	SCONJ
taxlaw-12714	16	46	the	the	DET
taxlaw-12714	16	47	creation	creation	NOUN
taxlaw-12714	16	48	of	of	ADP
taxlaw-12714	16	49	the	the	DET
taxlaw-12714	16	50	oecd	oecd	PROPN
taxlaw-12714	16	51	inclusive	inclusive	ADJ
taxlaw-12714	16	52	framework	framework	NOUN
taxlaw-12714	16	53	(	(	PUNCT
taxlaw-12714	16	54	if	if	SCONJ
taxlaw-12714	16	55	)	)	PUNCT
taxlaw-12714	16	56	,	,	PUNCT
taxlaw-12714	16	57	and	and	CCONJ
taxlaw-12714	16	58	the	the	DET
taxlaw-12714	16	59	world	world	NOUN
taxlaw-12714	16	60	appears	appear	VERB
taxlaw-12714	16	61	to	to	PART
taxlaw-12714	16	62	have	have	AUX
taxlaw-12714	16	63	embraced	embrace	VERB
taxlaw-12714	16	64	,	,	PUNCT
taxlaw-12714	16	65	if	if	SCONJ
taxlaw-12714	16	66	not	not	PART
taxlaw-12714	16	67	officially	officially	ADV
taxlaw-12714	16	68	,	,	PUNCT
taxlaw-12714	16	69	at	at	ADP
taxlaw-12714	16	70	least	least	ADJ
taxlaw-12714	16	71	de	de	X
taxlaw-12714	16	72	facto	facto	X
taxlaw-12714	16	73	,	,	PUNCT
taxlaw-12714	16	74	the	the	DET
taxlaw-12714	16	75	altruistic	altruistic	ADJ
taxlaw-12714	16	76	idea	idea	NOUN
taxlaw-12714	16	77	of	of	ADP
taxlaw-12714	16	78	ensuring	ensure	VERB
taxlaw-12714	16	79	a	a	DET
taxlaw-12714	16	80	minimum	minimum	ADJ
taxlaw-12714	16	81	level	level	NOUN
taxlaw-12714	16	82	of	of	ADP
taxlaw-12714	16	83	corporate	corporate	ADJ
taxlaw-12714	16	84	income	income	NOUN
taxlaw-12714	16	85	taxation	taxation	NOUN
taxlaw-12714	16	86	worldwide	worldwide	ADV
taxlaw-12714	16	87	.	.	PUNCT
taxlaw-12714	17	1	the	the	DET
taxlaw-12714	17	2	oecd	oecd	PROPN
taxlaw-12714	17	3	model	model	NOUN
taxlaw-12714	17	4	rules	rule	NOUN
taxlaw-12714	17	5	and	and	CCONJ
taxlaw-12714	17	6	their	their	PRON
taxlaw-12714	17	7	commentaries	commentary	NOUN
taxlaw-12714	17	8	are	be	AUX
taxlaw-12714	17	9	the	the	DET
taxlaw-12714	17	10	best	good	ADJ
taxlaw-12714	17	11	examples	example	NOUN
taxlaw-12714	17	12	of	of	ADP
taxlaw-12714	17	13	this	this	DET
taxlaw-12714	17	14	acceptance.1	acceptance.1	PROPN
taxlaw-12714	17	15	indeed	indeed	ADV
taxlaw-12714	17	16	,	,	PUNCT
taxlaw-12714	17	17	beyond	beyond	ADP
taxlaw-12714	17	18	their	their	PRON
taxlaw-12714	17	19	technical	technical	ADJ
taxlaw-12714	17	20	analysis	analysis	NOUN
taxlaw-12714	17	21	,	,	PUNCT
taxlaw-12714	17	22	the	the	DET
taxlaw-12714	17	23	purpose	purpose	NOUN
taxlaw-12714	17	24	of	of	ADP
taxlaw-12714	17	25	which	which	PRON
taxlaw-12714	17	26	is	be	AUX
taxlaw-12714	17	27	outside	outside	ADP
taxlaw-12714	17	28	the	the	DET
taxlaw-12714	17	29	scope	scope	NOUN
taxlaw-12714	17	30	of	of	ADP
taxlaw-12714	17	31	this	this	DET
taxlaw-12714	17	32	contribution	contribution	NOUN
taxlaw-12714	17	33	,	,	PUNCT
taxlaw-12714	17	34	they	they	PRON
taxlaw-12714	17	35	consolidate	consolidate	VERB
taxlaw-12714	17	36	what	what	PRON
taxlaw-12714	17	37	some	some	DET
taxlaw-12714	17	38	scholars	scholar	NOUN
taxlaw-12714	17	39	have	have	AUX
taxlaw-12714	17	40	denominated	denominate	VERB
taxlaw-12714	17	41	as	as	ADP
taxlaw-12714	17	42	a	a	DET
taxlaw-12714	17	43	“	"	PUNCT
taxlaw-12714	17	44	fiscal	fiscal	ADJ
taxlaw-12714	17	45	fail	fail	ADJ
taxlaw-12714	17	46	-	-	PUNCT
taxlaw-12714	17	47	safe	safe	ADJ
taxlaw-12714	17	48	”	"	PUNCT
taxlaw-12714	17	49	approach	approach	NOUN
taxlaw-12714	17	50	,	,	PUNCT
taxlaw-12714	17	51	or	or	CCONJ
taxlaw-12714	17	52	,	,	PUNCT
taxlaw-12714	17	53	which	which	PRON
taxlaw-12714	17	54	is	be	AUX
taxlaw-12714	17	55	the	the	DET
taxlaw-12714	17	56	same	same	ADJ
taxlaw-12714	17	57	,	,	PUNCT
taxlaw-12714	17	58	the	the	DET
taxlaw-12714	17	59	idea	idea	NOUN
taxlaw-12714	17	60	that	that	SCONJ
taxlaw-12714	17	61	if	if	SCONJ
taxlaw-12714	17	62	one	one	NUM
taxlaw-12714	17	63	country	country	NOUN
taxlaw-12714	17	64	does	do	AUX
taxlaw-12714	17	65	not	not	PART
taxlaw-12714	17	66	impose	impose	VERB
taxlaw-12714	17	67	a	a	DET
taxlaw-12714	17	68	minimum	minimum	ADJ
taxlaw-12714	17	69	level	level	NOUN
taxlaw-12714	17	70	of	of	ADP
taxlaw-12714	17	71	taxation	taxation	NOUN
taxlaw-12714	17	72	,	,	PUNCT
taxlaw-12714	17	73	another	another	DET
taxlaw-12714	17	74	country	country	NOUN
taxlaw-12714	17	75	will	will	AUX
taxlaw-12714	17	76	react	react	VERB
taxlaw-12714	17	77	imposing	impose	VERB
taxlaw-12714	17	78	taxation	taxation	NOUN
taxlaw-12714	17	79	up	up	ADP
taxlaw-12714	17	80	to	to	ADP
taxlaw-12714	17	81	the	the	DET
taxlaw-12714	17	82	minimum.2	minimum.2	NOUN
taxlaw-12714	17	83	this	this	DET
taxlaw-12714	17	84	approach	approach	NOUN
taxlaw-12714	17	85	should	should	AUX
taxlaw-12714	17	86	presumably	presumably	ADV
taxlaw-12714	17	87	benefit	benefit	VERB
taxlaw-12714	17	88	all	all	DET
taxlaw-12714	17	89	countries	country	NOUN
taxlaw-12714	17	90	involved	involve	VERB
taxlaw-12714	17	91	as	as	SCONJ
taxlaw-12714	17	92	they	they	PRON
taxlaw-12714	17	93	would	would	AUX
taxlaw-12714	17	94	all	all	ADV
taxlaw-12714	17	95	act	act	VERB
taxlaw-12714	17	96	as	as	ADP
taxlaw-12714	17	97	a	a	DET
taxlaw-12714	17	98	sort	sort	NOUN
taxlaw-12714	17	99	of	of	ADP
taxlaw-12714	17	100	“	"	PUNCT
taxlaw-12714	17	101	default	default	NOUN
taxlaw-12714	17	102	revenue	revenue	NOUN
taxlaw-12714	17	103	collector	collector	NOUN
taxlaw-12714	17	104	”	"	PUNCT
taxlaw-12714	17	105	for	for	ADP
taxlaw-12714	17	106	corporate	corporate	ADJ
taxlaw-12714	17	107	income	income	NOUN
taxlaw-12714	17	108	tax	tax	NOUN
taxlaw-12714	17	109	purposes	purpose	NOUN
taxlaw-12714	17	110	while	while	SCONJ
taxlaw-12714	17	111	also	also	ADV
taxlaw-12714	17	112	establishing	establish	VERB
taxlaw-12714	17	113	a	a	DET
taxlaw-12714	17	114	minimum	minimum	ADJ
taxlaw-12714	17	115	floor	floor	NOUN
taxlaw-12714	17	116	for	for	ADP
taxlaw-12714	17	117	corporate	corporate	ADJ
taxlaw-12714	17	118	income	income	NOUN
taxlaw-12714	17	119	tax	tax	NOUN
taxlaw-12714	17	120	competition	competition	NOUN
taxlaw-12714	17	121	worldwide.3	worldwide.3	ADP
taxlaw-12714	17	122	essentially	essentially	ADV
taxlaw-12714	17	123	,	,	PUNCT
taxlaw-12714	17	124	therefore	therefore	ADV
taxlaw-12714	17	125	,	,	PUNCT
taxlaw-12714	17	126	the	the	DET
taxlaw-12714	17	127	dual	dual	ADJ
taxlaw-12714	17	128	benefits	benefit	NOUN
taxlaw-12714	17	129	of	of	ADP
taxlaw-12714	17	130	enhancing	enhance	VERB
taxlaw-12714	17	131	revenue	revenue	NOUN
taxlaw-12714	17	132	collection	collection	NOUN
taxlaw-12714	17	133	and	and	CCONJ
taxlaw-12714	17	134	shielding	shielding	NOUN
taxlaw-12714	17	135	countries	country	NOUN
taxlaw-12714	17	136	1	1	NUM
taxlaw-12714	17	137	see	see	VERB
taxlaw-12714	17	138	oecd	oecd	PROPN
taxlaw-12714	17	139	,	,	PUNCT
taxlaw-12714	17	140	tax	tax	NOUN
taxlaw-12714	17	141	challenges	challenge	NOUN
taxlaw-12714	17	142	arising	arise	VERB
taxlaw-12714	17	143	from	from	ADP
taxlaw-12714	17	144	the	the	DET
taxlaw-12714	17	145	digitalisation	digitalisation	NOUN
taxlaw-12714	17	146	of	of	ADP
taxlaw-12714	17	147	the	the	DET
taxlaw-12714	17	148	economy	economy	NOUN
taxlaw-12714	17	149	–	–	PUNCT
taxlaw-12714	17	150	global	global	ADJ
taxlaw-12714	17	151	anti	anti	ADJ
taxlaw-12714	17	152	-	-	ADJ
taxlaw-12714	17	153	base	base	ADJ
taxlaw-12714	17	154	erosion	erosion	NOUN
taxlaw-12714	17	155	model	model	NOUN
taxlaw-12714	17	156	rules	rule	NOUN
taxlaw-12714	17	157	(	(	PUNCT
taxlaw-12714	17	158	pillar	pillar	NOUN
taxlaw-12714	17	159	two	two	NUM
taxlaw-12714	17	160	):	):	PUNCT
taxlaw-12714	17	161	inclusive	inclusive	ADJ
taxlaw-12714	17	162	framework	framework	NOUN
taxlaw-12714	17	163	on	on	ADP
taxlaw-12714	17	164	beps	bep	NOUN
taxlaw-12714	17	165	(	(	PUNCT
taxlaw-12714	17	166	2021	2021	NUM
taxlaw-12714	17	167	)	)	PUNCT
taxlaw-12714	18	1	[	[	X
taxlaw-12714	18	2	hereinafter	hereinafter	NOUN
taxlaw-12714	18	3	oecd	oecd	PROPN
taxlaw-12714	18	4	,	,	PUNCT
taxlaw-12714	18	5	model	model	NOUN
taxlaw-12714	18	6	rules	rule	NOUN
taxlaw-12714	18	7	]	]	PUNCT
taxlaw-12714	18	8	;	;	PUNCT
taxlaw-12714	18	9	see	see	VERB
taxlaw-12714	18	10	also	also	ADV
taxlaw-12714	18	11	oecd	oecd	PROPN
taxlaw-12714	18	12	,	,	PUNCT
taxlaw-12714	18	13	challenges	challenge	NOUN
taxlaw-12714	18	14	arising	arise	VERB
taxlaw-12714	18	15	from	from	ADP
taxlaw-12714	18	16	the	the	DET
taxlaw-12714	18	17	digitalisation	digitalisation	NOUN
taxlaw-12714	18	18	of	of	ADP
taxlaw-12714	18	19	the	the	DET
taxlaw-12714	18	20	economy	economy	NOUN
taxlaw-12714	18	21	:	:	PUNCT
taxlaw-12714	18	22	commentary	commentary	NOUN
taxlaw-12714	18	23	to	to	ADP
taxlaw-12714	18	24	the	the	DET
taxlaw-12714	18	25	global	global	ADJ
taxlaw-12714	18	26	anti	anti	ADJ
taxlaw-12714	18	27	-	-	ADJ
taxlaw-12714	18	28	base	base	ADJ
taxlaw-12714	18	29	erosion	erosion	NOUN
taxlaw-12714	18	30	model	model	NOUN
taxlaw-12714	18	31	rules	rule	NOUN
taxlaw-12714	18	32	(	(	PUNCT
taxlaw-12714	18	33	pillar	pillar	NOUN
taxlaw-12714	18	34	two	two	NUM
taxlaw-12714	18	35	)	)	PUNCT
taxlaw-12714	18	36	(	(	PUNCT
taxlaw-12714	18	37	2022	2022	NUM
taxlaw-12714	18	38	)	)	PUNCT
taxlaw-12714	19	1	[	[	X
taxlaw-12714	19	2	hereinafter	hereinafter	NOUN
taxlaw-12714	19	3	oecd	oecd	PROPN
taxlaw-12714	19	4	,	,	PUNCT
taxlaw-12714	19	5	model	model	NOUN
taxlaw-12714	19	6	rules	rule	VERB
taxlaw-12714	19	7	commentaries	commentary	NOUN
taxlaw-12714	19	8	]	]	PUNCT
taxlaw-12714	19	9	.	.	X
taxlaw-12714	19	10	2	2	NUM
taxlaw-12714	19	11	in	in	ADP
taxlaw-12714	19	12	this	this	DET
taxlaw-12714	19	13	regard	regard	NOUN
taxlaw-12714	19	14	,	,	PUNCT
taxlaw-12714	19	15	see	see	VERB
taxlaw-12714	19	16	ruth	ruth	PROPN
taxlaw-12714	19	17	mason	mason	PROPN
taxlaw-12714	19	18	,	,	PUNCT
taxlaw-12714	19	19	the	the	DET
taxlaw-12714	19	20	transformation	transformation	NOUN
taxlaw-12714	19	21	of	of	ADP
taxlaw-12714	19	22	international	international	ADJ
taxlaw-12714	19	23	tax	tax	NOUN
taxlaw-12714	19	24	,	,	PUNCT
taxlaw-12714	19	25	114	114	NUM
taxlaw-12714	19	26	am	am	NOUN
taxlaw-12714	19	27	.	.	PUNCT
taxlaw-12714	20	1	j.	j.	PROPN
taxlaw-12714	20	2	int’l	int’l	PROPN
taxlaw-12714	20	3	law	law	PROPN
taxlaw-12714	20	4	353	353	NUM
taxlaw-12714	20	5	,	,	PUNCT
taxlaw-12714	20	6	357	357	NUM
taxlaw-12714	20	7	(	(	PUNCT
taxlaw-12714	20	8	2020	2020	NUM
taxlaw-12714	20	9	)	)	PUNCT
taxlaw-12714	20	10	.	.	PUNCT
taxlaw-12714	21	1	more	more	ADV
taxlaw-12714	21	2	recently	recently	ADV
taxlaw-12714	21	3	,	,	PUNCT
taxlaw-12714	21	4	see	see	VERB
taxlaw-12714	21	5	also	also	ADV
taxlaw-12714	21	6	ruth	ruth	PROPN
taxlaw-12714	21	7	mason	mason	PROPN
taxlaw-12714	21	8	,	,	PUNCT
taxlaw-12714	21	9	a	a	DET
taxlaw-12714	21	10	wrench	wrench	NOUN
taxlaw-12714	21	11	in	in	ADP
taxlaw-12714	21	12	globe	globe	NOUN
taxlaw-12714	21	13	diabolical	diabolical	ADJ
taxlaw-12714	21	14	machinery	machinery	NOUN
taxlaw-12714	21	15	,	,	PUNCT
taxlaw-12714	21	16	107	107	NUM
taxlaw-12714	21	17	tax	tax	NOUN
taxlaw-12714	21	18	notes	note	NOUN
taxlaw-12714	21	19	int’l	int’l	ADJ
taxlaw-12714	21	20	1391	1391	NUM
taxlaw-12714	21	21	(	(	PUNCT
taxlaw-12714	21	22	2022	2022	NUM
taxlaw-12714	21	23	)	)	PUNCT
taxlaw-12714	21	24	.	.	PUNCT
taxlaw-12714	22	1	for	for	ADP
taxlaw-12714	22	2	a	a	DET
taxlaw-12714	22	3	normative	normative	ADJ
taxlaw-12714	22	4	criticism	criticism	NOUN
taxlaw-12714	22	5	of	of	ADP
taxlaw-12714	22	6	the	the	DET
taxlaw-12714	22	7	concept	concept	NOUN
taxlaw-12714	22	8	of	of	ADP
taxlaw-12714	22	9	fiscal	fiscal	ADJ
taxlaw-12714	22	10	fail	fail	NOUN
taxlaw-12714	22	11	-	-	PUNCT
taxlaw-12714	22	12	safe	safe	ADJ
taxlaw-12714	22	13	and	and	CCONJ
taxlaw-12714	22	14	its	its	PRON
taxlaw-12714	22	15	ultimate	ultimate	ADJ
taxlaw-12714	22	16	policy	policy	NOUN
taxlaw-12714	22	17	aim	aim	NOUN
taxlaw-12714	22	18	,	,	PUNCT
taxlaw-12714	22	19	which	which	PRON
taxlaw-12714	22	20	is	be	AUX
taxlaw-12714	22	21	the	the	DET
taxlaw-12714	22	22	consolidation	consolidation	NOUN
taxlaw-12714	22	23	of	of	ADP
taxlaw-12714	22	24	the	the	DET
taxlaw-12714	22	25	idea	idea	NOUN
taxlaw-12714	22	26	of	of	ADP
taxlaw-12714	22	27	“	"	PUNCT
taxlaw-12714	22	28	full	full	ADJ
taxlaw-12714	22	29	taxation	taxation	NOUN
taxlaw-12714	22	30	,	,	PUNCT
taxlaw-12714	22	31	”	"	PUNCT
taxlaw-12714	22	32	see	see	VERB
taxlaw-12714	22	33	leopoldo	leopoldo	PROPN
taxlaw-12714	22	34	parada	parada	PROPN
taxlaw-12714	22	35	,	,	PUNCT
taxlaw-12714	22	36	full	full	ADJ
taxlaw-12714	22	37	taxation	taxation	NOUN
taxlaw-12714	22	38	:	:	PUNCT
taxlaw-12714	22	39	the	the	DET
taxlaw-12714	22	40	single	single	ADJ
taxlaw-12714	22	41	tax	tax	NOUN
taxlaw-12714	22	42	emperor	emperor	NOUN
taxlaw-12714	22	43	’s	’s	PART
taxlaw-12714	22	44	new	new	ADJ
taxlaw-12714	22	45	clothes	clothe	NOUN
taxlaw-12714	22	46	,	,	PUNCT
taxlaw-12714	22	47	24	24	NUM
taxlaw-12714	22	48	fla	fla	NOUN
taxlaw-12714	22	49	.	.	PUNCT
taxlaw-12714	23	1	tax	tax	PROPN
taxlaw-12714	23	2	rev	rev	PROPN
taxlaw-12714	23	3	.	.	PROPN
taxlaw-12714	23	4	729	729	NUM
taxlaw-12714	23	5	,	,	PUNCT
taxlaw-12714	23	6	732	732	NUM
taxlaw-12714	23	7	(	(	PUNCT
taxlaw-12714	23	8	2021	2021	NUM
taxlaw-12714	23	9	)	)	PUNCT
taxlaw-12714	23	10	.	.	PUNCT
taxlaw-12714	24	1	3	3	NUM
taxlaw-12714	24	2	this	this	DET
taxlaw-12714	24	3	idea	idea	NOUN
taxlaw-12714	24	4	can	can	AUX
taxlaw-12714	24	5	be	be	AUX
taxlaw-12714	24	6	traced	trace	VERB
taxlaw-12714	24	7	back	back	ADV
taxlaw-12714	24	8	to	to	ADP
taxlaw-12714	24	9	the	the	DET
taxlaw-12714	24	10	origins	origin	NOUN
taxlaw-12714	24	11	of	of	ADP
taxlaw-12714	24	12	the	the	DET
taxlaw-12714	24	13	oecd	oecd	PROPN
taxlaw-12714	24	14	pillar	pillar	NOUN
taxlaw-12714	24	15	2	2	NUM
taxlaw-12714	24	16	where	where	SCONJ
taxlaw-12714	24	17	the	the	DET
taxlaw-12714	24	18	oecd	oecd	PROPN
taxlaw-12714	24	19	insisted	insist	VERB
taxlaw-12714	24	20	on	on	ADP
taxlaw-12714	24	21	the	the	DET
taxlaw-12714	24	22	fact	fact	NOUN
taxlaw-12714	24	23	that	that	SCONJ
taxlaw-12714	24	24	a	a	DET
taxlaw-12714	24	25	global	global	ADJ
taxlaw-12714	24	26	minimum	minimum	ADJ
taxlaw-12714	24	27	effective	effective	ADJ
taxlaw-12714	24	28	corporate	corporate	ADJ
taxlaw-12714	24	29	income	income	NOUN
taxlaw-12714	24	30	tax	tax	NOUN
taxlaw-12714	24	31	rate	rate	NOUN
taxlaw-12714	24	32	would	would	AUX
taxlaw-12714	24	33	establish	establish	VERB
taxlaw-12714	24	34	a	a	DET
taxlaw-12714	24	35	floor	floor	NOUN
taxlaw-12714	24	36	for	for	ADP
taxlaw-12714	24	37	tax	tax	NOUN
taxlaw-12714	24	38	competition	competition	NOUN
taxlaw-12714	24	39	among	among	ADP
taxlaw-12714	24	40	jurisdictions	jurisdiction	NOUN
taxlaw-12714	24	41	,	,	PUNCT
taxlaw-12714	24	42	implicitly	implicitly	ADV
taxlaw-12714	24	43	suggesting	suggest	VERB
taxlaw-12714	24	44	that	that	SCONJ
taxlaw-12714	24	45	this	this	DET
taxlaw-12714	24	46	new	new	ADJ
taxlaw-12714	24	47	scenario	scenario	NOUN
taxlaw-12714	24	48	would	would	AUX
taxlaw-12714	24	49	benefit	benefit	VERB
taxlaw-12714	24	50	all	all	DET
taxlaw-12714	24	51	countries	country	NOUN
taxlaw-12714	24	52	equally	equally	ADV
taxlaw-12714	24	53	.	.	PUNCT
taxlaw-12714	25	1	see	see	VERB
taxlaw-12714	25	2	,	,	PUNCT
taxlaw-12714	25	3	e.g.	e.g.	ADV
taxlaw-12714	25	4	,	,	PUNCT
taxlaw-12714	25	5	pasquale	pasquale	PROPN
taxlaw-12714	25	6	pistone	pistone	PROPN
taxlaw-12714	25	7	et	et	PROPN
taxlaw-12714	25	8	al	al	PROPN
taxlaw-12714	25	9	.	.	PROPN
taxlaw-12714	25	10	,	,	PUNCT
taxlaw-12714	25	11	the	the	DET
taxlaw-12714	25	12	oecd	oecd	PROPN
taxlaw-12714	25	13	public	public	PROPN
taxlaw-12714	25	14	consultation	consultation	NOUN
taxlaw-12714	25	15	document	document	NOUN
taxlaw-12714	25	16	‘	'	PUNCT
taxlaw-12714	25	17	global	global	ADJ
taxlaw-12714	25	18	anti	anti	ADJ
taxlaw-12714	25	19	-	-	ADJ
taxlaw-12714	25	20	base	base	ADJ
taxlaw-12714	25	21	erosion	erosion	NOUN
taxlaw-12714	25	22	proposal	proposal	NOUN
taxlaw-12714	25	23	(	(	PUNCT
taxlaw-12714	25	24	globe)pillar	globe)pillar	PROPN
taxlaw-12714	25	25	two	two	NUM
taxlaw-12714	25	26	’	'	PUNCT
taxlaw-12714	25	27	:	:	PUNCT
taxlaw-12714	25	28	an	an	DET
taxlaw-12714	25	29	assessment	assessment	NOUN
taxlaw-12714	25	30	,	,	PUNCT
taxlaw-12714	25	31	74	74	NUM
taxlaw-12714	25	32	bull	bull	NOUN
taxlaw-12714	25	33	.	.	PUNCT
taxlaw-12714	26	1	int’l	int’l	PRON
taxlaw-12714	26	2	tax’n	tax’n	NUM
taxlaw-12714	26	3	62	62	NUM
taxlaw-12714	26	4	(	(	PUNCT
taxlaw-12714	26	5	2020	2020	NUM
taxlaw-12714	26	6	)	)	PUNCT
taxlaw-12714	26	7	.	.	PUNCT
taxlaw-12714	27	1	for	for	ADP
taxlaw-12714	27	2	a	a	DET
taxlaw-12714	27	3	policy	policy	NOUN
taxlaw-12714	27	4	analysis	analysis	NOUN
taxlaw-12714	27	5	regarding	regard	VERB
taxlaw-12714	27	6	the	the	DET
taxlaw-12714	27	7	aim	aim	NOUN
taxlaw-12714	27	8	of	of	ADP
taxlaw-12714	27	9	pillar	pillar	NOUN
taxlaw-12714	27	10	2	2	NUM
taxlaw-12714	27	11	setting	set	VERB
taxlaw-12714	27	12	a	a	DET
taxlaw-12714	27	13	floor	floor	NOUN
taxlaw-12714	27	14	for	for	ADP
taxlaw-12714	27	15	tax	tax	NOUN
taxlaw-12714	27	16	competition	competition	NOUN
taxlaw-12714	27	17	,	,	PUNCT
taxlaw-12714	27	18	see	see	VERB
taxlaw-12714	27	19	michael	michael	PROPN
taxlaw-12714	27	20	p.	p.	PROPN
taxlaw-12714	27	21	devereux	devereux	PROPN
taxlaw-12714	27	22	et	et	PROPN
taxlaw-12714	27	23	al	al	PROPN
taxlaw-12714	27	24	.	.	PROPN
taxlaw-12714	27	25	,	,	PUNCT
taxlaw-12714	27	26	the	the	DET
taxlaw-12714	27	27	oecd	oecd	PROPN
taxlaw-12714	27	28	global	global	ADJ
taxlaw-12714	27	29	anti	anti	ADJ
taxlaw-12714	27	30	-	-	ADJ
taxlaw-12714	27	31	base	base	ADJ
taxlaw-12714	27	32	erosion	erosion	NOUN
taxlaw-12714	27	33	(	(	PUNCT
taxlaw-12714	27	34	“	"	PUNCT
taxlaw-12714	27	35	globe	globe	NOUN
taxlaw-12714	27	36	”	"	PUNCT
taxlaw-12714	27	37	)	)	PUNCT
taxlaw-12714	27	38	proposal	proposal	NOUN
taxlaw-12714	27	39	,	,	PUNCT
taxlaw-12714	27	40	oxford	oxford	PROPN
taxlaw-12714	27	41	univ	univ	PROPN
taxlaw-12714	27	42	.	.	PUNCT
taxlaw-12714	28	1	ctr	ctr	PROPN
taxlaw-12714	28	2	.	.	PUNCT
taxlaw-12714	28	3	bus	bus	PROPN
taxlaw-12714	28	4	.	.	PUNCT
taxlaw-12714	29	1	tax’n	tax’n	NUM
taxlaw-12714	29	2	1	1	NUM
taxlaw-12714	29	3	,	,	PUNCT
taxlaw-12714	29	4	5	5	NUM
taxlaw-12714	29	5	(	(	PUNCT
taxlaw-12714	29	6	2020	2020	NUM
taxlaw-12714	29	7	)	)	PUNCT
taxlaw-12714	29	8	;	;	PUNCT
taxlaw-12714	29	9	joachim	joachim	PROPN
taxlaw-12714	29	10	englisch	englisch	PROPN
taxlaw-12714	29	11	,	,	PUNCT
taxlaw-12714	29	12	globe	globe	NOUN
taxlaw-12714	29	13	rules	rule	NOUN
taxlaw-12714	29	14	and	and	CCONJ
taxlaw-12714	29	15	tax	tax	NOUN
taxlaw-12714	29	16	competition	competition	NOUN
taxlaw-12714	29	17	,	,	PUNCT
taxlaw-12714	29	18	50	50	NUM
taxlaw-12714	29	19	intertax	intertax	NOUN
taxlaw-12714	29	20	859	859	NUM
taxlaw-12714	29	21	(	(	PUNCT
taxlaw-12714	29	22	2022	2022	NUM
taxlaw-12714	29	23	)	)	PUNCT
taxlaw-12714	29	24	.	.	PUNCT
taxlaw-12714	30	1	2024	2024	NUM
taxlaw-12714	30	2	]	]	X
taxlaw-12714	30	3	global	global	ADJ
taxlaw-12714	30	4	minimum	minimum	ADJ
taxlaw-12714	30	5	taxation	taxation	NOUN
taxlaw-12714	30	6	189	189	NUM
taxlaw-12714	30	7	from	from	ADP
taxlaw-12714	30	8	“	"	PUNCT
taxlaw-12714	30	9	excessive	excessive	ADJ
taxlaw-12714	30	10	tax	tax	NOUN
taxlaw-12714	30	11	competition	competition	NOUN
taxlaw-12714	30	12	”	"	PUNCT
taxlaw-12714	30	13	emerge	emerge	VERB
taxlaw-12714	30	14	as	as	ADP
taxlaw-12714	30	15	the	the	DET
taxlaw-12714	30	16	immediate	immediate	ADJ
taxlaw-12714	30	17	gains	gain	NOUN
taxlaw-12714	30	18	from	from	ADP
taxlaw-12714	30	19	a	a	DET
taxlaw-12714	30	20	global	global	ADJ
taxlaw-12714	30	21	minimum	minimum	ADJ
taxlaw-12714	30	22	corporate	corporate	ADJ
taxlaw-12714	30	23	income	income	NOUN
taxlaw-12714	30	24	tax	tax	NOUN
taxlaw-12714	30	25	.	.	PUNCT
taxlaw-12714	31	1	there	there	PRON
taxlaw-12714	31	2	is	be	VERB
taxlaw-12714	31	3	no	no	DET
taxlaw-12714	31	4	doubt	doubt	NOUN
taxlaw-12714	31	5	that	that	SCONJ
taxlaw-12714	31	6	the	the	DET
taxlaw-12714	31	7	altruistic	altruistic	ADJ
taxlaw-12714	31	8	“	"	PUNCT
taxlaw-12714	31	9	benefits	benefit	NOUN
taxlaw-12714	31	10	for	for	ADP
taxlaw-12714	31	11	all	all	DET
taxlaw-12714	31	12	”	"	PUNCT
taxlaw-12714	31	13	narrative	narrative	NOUN
taxlaw-12714	31	14	behind	behind	ADP
taxlaw-12714	31	15	a	a	DET
taxlaw-12714	31	16	global	global	ADJ
taxlaw-12714	31	17	minimum	minimum	ADJ
taxlaw-12714	31	18	corporate	corporate	ADJ
taxlaw-12714	31	19	income	income	NOUN
taxlaw-12714	31	20	tax	tax	NOUN
taxlaw-12714	31	21	is	be	AUX
taxlaw-12714	31	22	appealing.4	appealing.4	PROPN
taxlaw-12714	31	23	however	however	ADV
taxlaw-12714	31	24	,	,	PUNCT
taxlaw-12714	31	25	it	it	PRON
taxlaw-12714	31	26	is	be	AUX
taxlaw-12714	31	27	also	also	ADV
taxlaw-12714	31	28	far	far	ADV
taxlaw-12714	31	29	from	from	ADP
taxlaw-12714	31	30	the	the	DET
taxlaw-12714	31	31	reality	reality	NOUN
taxlaw-12714	31	32	of	of	ADP
taxlaw-12714	31	33	many	many	ADJ
taxlaw-12714	31	34	developing	develop	VERB
taxlaw-12714	31	35	countries	country	NOUN
taxlaw-12714	31	36	around	around	ADP
taxlaw-12714	31	37	the	the	DET
taxlaw-12714	31	38	world.5	world.5	PROPN
taxlaw-12714	31	39	as	as	SCONJ
taxlaw-12714	31	40	argued	argue	VERB
taxlaw-12714	31	41	in	in	ADP
taxlaw-12714	31	42	this	this	DET
taxlaw-12714	31	43	article	article	NOUN
taxlaw-12714	31	44	,	,	PUNCT
taxlaw-12714	31	45	the	the	DET
taxlaw-12714	31	46	perceived	perceive	VERB
taxlaw-12714	31	47	benefits	benefit	NOUN
taxlaw-12714	31	48	of	of	ADP
taxlaw-12714	31	49	global	global	ADJ
taxlaw-12714	31	50	minimum	minimum	ADJ
taxlaw-12714	31	51	effective	effective	ADJ
taxlaw-12714	31	52	corporate	corporate	ADJ
taxlaw-12714	31	53	income	income	NOUN
taxlaw-12714	31	54	taxation	taxation	NOUN
taxlaw-12714	31	55	for	for	ADP
taxlaw-12714	31	56	developing	develop	VERB
taxlaw-12714	31	57	countries	country	NOUN
taxlaw-12714	31	58	rest	rest	VERB
taxlaw-12714	31	59	exclusively	exclusively	ADV
taxlaw-12714	31	60	upon	upon	SCONJ
taxlaw-12714	31	61	three	three	NUM
taxlaw-12714	31	62	unconvincing	unconvincing	ADJ
taxlaw-12714	31	63	premises	premise	NOUN
taxlaw-12714	31	64	.	.	PUNCT
taxlaw-12714	32	1	these	these	DET
taxlaw-12714	32	2	premises	premise	NOUN
taxlaw-12714	32	3	are	be	AUX
taxlaw-12714	32	4	the	the	DET
taxlaw-12714	32	5	assumption	assumption	NOUN
taxlaw-12714	32	6	that	that	SCONJ
taxlaw-12714	32	7	all	all	DET
taxlaw-12714	32	8	corporate	corporate	ADJ
taxlaw-12714	32	9	income	income	NOUN
taxlaw-12714	32	10	tax	tax	NOUN
taxlaw-12714	32	11	incentives	incentive	NOUN
taxlaw-12714	32	12	provided	provide	VERB
taxlaw-12714	32	13	by	by	ADP
taxlaw-12714	32	14	developing	develop	VERB
taxlaw-12714	32	15	countries	country	NOUN
taxlaw-12714	32	16	are	be	AUX
taxlaw-12714	32	17	equally	equally	ADV
taxlaw-12714	32	18	inefficient,6	inefficient,6	ADJ
taxlaw-12714	32	19	the	the	DET
taxlaw-12714	32	20	idea	idea	NOUN
taxlaw-12714	32	21	that	that	SCONJ
taxlaw-12714	32	22	all	all	DET
taxlaw-12714	32	23	developing	develop	VERB
taxlaw-12714	32	24	countries	country	NOUN
taxlaw-12714	32	25	can	can	AUX
taxlaw-12714	32	26	easily	easily	ADV
taxlaw-12714	32	27	make	make	VERB
taxlaw-12714	32	28	a	a	DET
taxlaw-12714	32	29	transition	transition	NOUN
taxlaw-12714	32	30	from	from	ADP
taxlaw-12714	32	31	corporate	corporate	ADJ
taxlaw-12714	32	32	income	income	NOUN
taxlaw-12714	32	33	tax	tax	NOUN
taxlaw-12714	32	34	competition	competition	NOUN
taxlaw-12714	32	35	to	to	ADP
taxlaw-12714	32	36	alternative	alternative	ADJ
taxlaw-12714	32	37	forms	form	NOUN
taxlaw-12714	32	38	of	of	ADP
taxlaw-12714	32	39	tax	tax	NOUN
taxlaw-12714	32	40	and	and	CCONJ
taxlaw-12714	32	41	non	non	ADJ
taxlaw-12714	32	42	-	-	ADJ
taxlaw-12714	32	43	tax	tax	ADJ
taxlaw-12714	32	44	competition	competition	NOUN
taxlaw-12714	32	45	,	,	PUNCT
taxlaw-12714	32	46	and	and	CCONJ
taxlaw-12714	32	47	most	most	ADV
taxlaw-12714	32	48	notably	notably	ADV
taxlaw-12714	32	49	,	,	PUNCT
taxlaw-12714	32	50	the	the	DET
taxlaw-12714	32	51	notion	notion	NOUN
taxlaw-12714	32	52	that	that	SCONJ
taxlaw-12714	32	53	supporting	support	VERB
taxlaw-12714	32	54	or	or	CCONJ
taxlaw-12714	32	55	opposing	oppose	VERB
taxlaw-12714	32	56	a	a	DET
taxlaw-12714	32	57	global	global	ADJ
taxlaw-12714	32	58	minimum	minimum	ADJ
taxlaw-12714	32	59	corporate	corporate	ADJ
taxlaw-12714	32	60	income	income	NOUN
taxlaw-12714	32	61	tax	tax	NOUN
taxlaw-12714	32	62	could	could	AUX
taxlaw-12714	32	63	either	either	CCONJ
taxlaw-12714	32	64	boost	boost	VERB
taxlaw-12714	32	65	or	or	CCONJ
taxlaw-12714	32	66	diminish	diminish	VERB
taxlaw-12714	32	67	tax	tax	NOUN
taxlaw-12714	32	68	revenue	revenue	NOUN
taxlaw-12714	32	69	for	for	ADP
taxlaw-12714	32	70	developing	develop	VERB
taxlaw-12714	32	71	countries	country	NOUN
taxlaw-12714	32	72	.	.	PUNCT
taxlaw-12714	33	1	this	this	DET
taxlaw-12714	33	2	article	article	NOUN
taxlaw-12714	33	3	makes	make	VERB
taxlaw-12714	33	4	a	a	DET
taxlaw-12714	33	5	plea	plea	NOUN
taxlaw-12714	33	6	to	to	PART
taxlaw-12714	33	7	depart	depart	VERB
taxlaw-12714	33	8	from	from	ADP
taxlaw-12714	33	9	these	these	DET
taxlaw-12714	33	10	premises	premise	NOUN
taxlaw-12714	33	11	and	and	CCONJ
taxlaw-12714	33	12	elaborates	elaborate	VERB
taxlaw-12714	33	13	upon	upon	SCONJ
taxlaw-12714	33	14	three	three	NUM
taxlaw-12714	33	15	strategic	strategic	ADJ
taxlaw-12714	33	16	recommendations	recommendation	NOUN
taxlaw-12714	33	17	for	for	ADP
taxlaw-12714	33	18	developing	develop	VERB
taxlaw-12714	33	19	countries	country	NOUN
taxlaw-12714	33	20	,	,	PUNCT
taxlaw-12714	33	21	which	which	PRON
taxlaw-12714	33	22	include	include	VERB
taxlaw-12714	33	23	:	:	PUNCT
taxlaw-12714	33	24	first	first	ADV
taxlaw-12714	33	25	,	,	PUNCT
taxlaw-12714	33	26	viewing	view	VERB
taxlaw-12714	33	27	a	a	DET
taxlaw-12714	33	28	global	global	ADJ
taxlaw-12714	33	29	minimum	minimum	ADJ
taxlaw-12714	33	30	corporate	corporate	ADJ
taxlaw-12714	33	31	income	income	NOUN
taxlaw-12714	33	32	tax	tax	NOUN
taxlaw-12714	33	33	as	as	ADP
taxlaw-12714	33	34	a	a	DET
taxlaw-12714	33	35	concept	concept	NOUN
taxlaw-12714	33	36	divorced	divorce	VERB
taxlaw-12714	33	37	from	from	ADP
taxlaw-12714	33	38	the	the	DET
taxlaw-12714	33	39	assumption	assumption	NOUN
taxlaw-12714	33	40	of	of	ADP
taxlaw-12714	33	41	revenue	revenue	NOUN
taxlaw-12714	33	42	gain	gain	NOUN
taxlaw-12714	33	43	or	or	CCONJ
taxlaw-12714	33	44	loss	loss	NOUN
taxlaw-12714	33	45	;	;	PUNCT
taxlaw-12714	33	46	second	second	ADV
taxlaw-12714	33	47	,	,	PUNCT
taxlaw-12714	33	48	using	use	VERB
taxlaw-12714	33	49	the	the	DET
taxlaw-12714	33	50	global	global	ADJ
taxlaw-12714	33	51	minimum	minimum	ADJ
taxlaw-12714	33	52	corporate	corporate	ADJ
taxlaw-12714	33	53	income	income	NOUN
taxlaw-12714	33	54	tax	tax	NOUN
taxlaw-12714	33	55	as	as	ADP
taxlaw-12714	33	56	an	an	DET
taxlaw-12714	33	57	opportunity	opportunity	NOUN
taxlaw-12714	33	58	to	to	PART
taxlaw-12714	33	59	reassess	reassess	VERB
taxlaw-12714	33	60	the	the	DET
taxlaw-12714	33	61	countries	country	NOUN
taxlaw-12714	33	62	’	’	PART
taxlaw-12714	33	63	tax	tax	NOUN
taxlaw-12714	33	64	and	and	CCONJ
taxlaw-12714	33	65	non	non	ADJ
taxlaw-12714	33	66	-	-	ADJ
taxlaw-12714	33	67	tax	tax	ADJ
taxlaw-12714	33	68	incentives	incentive	NOUN
taxlaw-12714	33	69	,	,	PUNCT
taxlaw-12714	33	70	encompassing	encompass	VERB
taxlaw-12714	33	71	alternative	alternative	ADJ
taxlaw-12714	33	72	competitive	competitive	ADJ
taxlaw-12714	33	73	strategies	strategy	NOUN
taxlaw-12714	33	74	;	;	PUNCT
taxlaw-12714	33	75	and	and	CCONJ
taxlaw-12714	33	76	third	third	ADJ
taxlaw-12714	33	77	,	,	PUNCT
taxlaw-12714	33	78	striving	strive	VERB
taxlaw-12714	33	79	for	for	ADP
taxlaw-12714	33	80	simplicity	simplicity	NOUN
taxlaw-12714	33	81	and	and	CCONJ
taxlaw-12714	33	82	ease	ease	NOUN
taxlaw-12714	33	83	of	of	ADP
taxlaw-12714	33	84	administration	administration	NOUN
taxlaw-12714	33	85	in	in	ADP
taxlaw-12714	33	86	the	the	DET
taxlaw-12714	33	87	design	design	NOUN
taxlaw-12714	33	88	and	and	CCONJ
taxlaw-12714	33	89	implementation	implementation	NOUN
taxlaw-12714	33	90	of	of	ADP
taxlaw-12714	33	91	a	a	DET
taxlaw-12714	33	92	minimum	minimum	ADJ
taxlaw-12714	33	93	tax	tax	NOUN
taxlaw-12714	33	94	approach	approach	NOUN
taxlaw-12714	33	95	.	.	PUNCT
taxlaw-12714	34	1	in	in	ADP
taxlaw-12714	34	2	doing	do	VERB
taxlaw-12714	34	3	so	so	ADV
taxlaw-12714	34	4	,	,	PUNCT
taxlaw-12714	34	5	developing	develop	VERB
taxlaw-12714	34	6	countries	country	NOUN
taxlaw-12714	34	7	could	could	AUX
taxlaw-12714	34	8	perhaps	perhaps	ADV
taxlaw-12714	34	9	find	find	VERB
taxlaw-12714	34	10	an	an	DET
taxlaw-12714	34	11	opportunity	opportunity	NOUN
taxlaw-12714	34	12	to	to	PART
taxlaw-12714	34	13	refine	refine	VERB
taxlaw-12714	34	14	their	their	PRON
taxlaw-12714	34	15	general	general	ADJ
taxlaw-12714	34	16	action	action	NOUN
taxlaw-12714	34	17	plan	plan	NOUN
taxlaw-12714	34	18	to	to	PART
taxlaw-12714	34	19	attract	attract	VERB
taxlaw-12714	34	20	foreign	foreign	ADJ
taxlaw-12714	34	21	direct	direct	ADJ
taxlaw-12714	34	22	investment	investment	NOUN
taxlaw-12714	34	23	(	(	PUNCT
taxlaw-12714	34	24	fdi	fdi	NOUN
taxlaw-12714	34	25	)	)	PUNCT
taxlaw-12714	34	26	more	more	ADV
taxlaw-12714	34	27	effectively	effectively	ADV
taxlaw-12714	34	28	while	while	SCONJ
taxlaw-12714	34	29	they	they	PRON
taxlaw-12714	34	30	still	still	ADV
taxlaw-12714	34	31	try	try	VERB
taxlaw-12714	34	32	to	to	PART
taxlaw-12714	34	33	ride	ride	VERB
taxlaw-12714	34	34	the	the	DET
taxlaw-12714	34	35	wave	wave	NOUN
taxlaw-12714	34	36	of	of	ADP
taxlaw-12714	34	37	minimum	minimum	ADJ
taxlaw-12714	34	38	global	global	ADJ
taxlaw-12714	34	39	corporate	corporate	ADJ
taxlaw-12714	34	40	income	income	NOUN
taxlaw-12714	34	41	taxation	taxation	NOUN
taxlaw-12714	34	42	that	that	PRON
taxlaw-12714	34	43	the	the	DET
taxlaw-12714	34	44	world	world	NOUN
taxlaw-12714	34	45	seems	seem	VERB
taxlaw-12714	34	46	to	to	PART
taxlaw-12714	34	47	be	be	AUX
taxlaw-12714	34	48	in	in	ADP
taxlaw-12714	34	49	.	.	PUNCT
taxlaw-12714	35	1	the	the	DET
taxlaw-12714	35	2	article	article	NOUN
taxlaw-12714	35	3	is	be	AUX
taxlaw-12714	35	4	divided	divide	VERB
taxlaw-12714	35	5	into	into	ADP
taxlaw-12714	35	6	five	five	NUM
taxlaw-12714	35	7	sections	section	NOUN
taxlaw-12714	35	8	.	.	PUNCT
taxlaw-12714	36	1	section	section	NOUN
taxlaw-12714	36	2	2	2	NUM
taxlaw-12714	36	3	briefly	briefly	NOUN
taxlaw-12714	36	4	explains	explain	VERB
taxlaw-12714	36	5	the	the	DET
taxlaw-12714	36	6	main	main	ADJ
taxlaw-12714	36	7	characteristics	characteristic	NOUN
taxlaw-12714	36	8	of	of	ADP
taxlaw-12714	36	9	the	the	DET
taxlaw-12714	36	10	global	global	ADJ
taxlaw-12714	36	11	minimum	minimum	ADJ
taxlaw-12714	36	12	corporate	corporate	ADJ
taxlaw-12714	36	13	income	income	NOUN
taxlaw-12714	36	14	tax	tax	NOUN
taxlaw-12714	36	15	deal	deal	NOUN
taxlaw-12714	36	16	and	and	CCONJ
taxlaw-12714	36	17	how	how	SCONJ
taxlaw-12714	36	18	these	these	DET
taxlaw-12714	36	19	characteristics	characteristic	NOUN
taxlaw-12714	36	20	help	help	VERB
taxlaw-12714	36	21	devise	devise	VERB
taxlaw-12714	36	22	the	the	DET
taxlaw-12714	36	23	“	"	PUNCT
taxlaw-12714	36	24	benefits	benefit	NOUN
taxlaw-12714	36	25	for	for	ADP
taxlaw-12714	36	26	all	all	DET
taxlaw-12714	36	27	”	"	PUNCT
taxlaw-12714	36	28	narrative	narrative	NOUN
taxlaw-12714	36	29	under	under	ADP
taxlaw-12714	36	30	which	which	PRON
taxlaw-12714	36	31	the	the	DET
taxlaw-12714	36	32	whole	whole	ADJ
taxlaw-12714	36	33	minimum	minimum	ADJ
taxlaw-12714	36	34	tax	tax	NOUN
taxlaw-12714	36	35	proposal	proposal	NOUN
taxlaw-12714	36	36	seems	seem	VERB
taxlaw-12714	36	37	to	to	PART
taxlaw-12714	36	38	be	be	AUX
taxlaw-12714	36	39	based	base	VERB
taxlaw-12714	36	40	.	.	PUNCT
taxlaw-12714	37	1	section	section	NOUN
taxlaw-12714	37	2	3	3	NUM
taxlaw-12714	37	3	delves	delf	NOUN
taxlaw-12714	37	4	into	into	ADP
taxlaw-12714	37	5	the	the	DET
taxlaw-12714	37	6	three	three	NUM
taxlaw-12714	37	7	questionable	questionable	ADJ
taxlaw-12714	37	8	assumptions	assumption	NOUN
taxlaw-12714	37	9	that	that	PRON
taxlaw-12714	37	10	underpin	underpin	VERB
taxlaw-12714	37	11	the	the	DET
taxlaw-12714	37	12	perceived	perceive	VERB
taxlaw-12714	37	13	advantages	advantage	NOUN
taxlaw-12714	37	14	for	for	ADP
taxlaw-12714	37	15	developing	develop	VERB
taxlaw-12714	37	16	4	4	NUM
taxlaw-12714	37	17	indeed	indeed	ADV
taxlaw-12714	37	18	,	,	PUNCT
taxlaw-12714	37	19	the	the	DET
taxlaw-12714	37	20	rhetoric	rhetoric	NOUN
taxlaw-12714	37	21	of	of	ADP
taxlaw-12714	37	22	mutual	mutual	ADJ
taxlaw-12714	37	23	benefits	benefit	NOUN
taxlaw-12714	37	24	for	for	ADP
taxlaw-12714	37	25	all	all	DET
taxlaw-12714	37	26	parties	party	NOUN
taxlaw-12714	37	27	involved	involve	VERB
taxlaw-12714	37	28	has	have	AUX
taxlaw-12714	37	29	been	be	AUX
taxlaw-12714	37	30	constantly	constantly	ADV
taxlaw-12714	37	31	and	and	CCONJ
taxlaw-12714	37	32	historically	historically	ADV
taxlaw-12714	37	33	used	use	VERB
taxlaw-12714	37	34	in	in	ADP
taxlaw-12714	37	35	tax	tax	NOUN
taxlaw-12714	37	36	circles	circle	NOUN
taxlaw-12714	37	37	to	to	PART
taxlaw-12714	37	38	promote	promote	VERB
taxlaw-12714	37	39	international	international	ADJ
taxlaw-12714	37	40	cooperation	cooperation	NOUN
taxlaw-12714	37	41	most	most	ADV
taxlaw-12714	37	42	generally	generally	ADV
taxlaw-12714	37	43	.	.	PUNCT
taxlaw-12714	38	1	as	as	SCONJ
taxlaw-12714	38	2	explained	explain	VERB
taxlaw-12714	38	3	by	by	ADP
taxlaw-12714	38	4	tsilly	tsilly	ADV
taxlaw-12714	38	5	dagan	dagan	NOUN
taxlaw-12714	38	6	:	:	PUNCT
taxlaw-12714	38	7	“	"	PUNCT
taxlaw-12714	38	8	[	[	X
taxlaw-12714	38	9	c]ooperation	c]ooperation	NOUN
taxlaw-12714	38	10	still	still	ADV
taxlaw-12714	38	11	seems	seem	VERB
taxlaw-12714	38	12	to	to	PART
taxlaw-12714	38	13	enjoy	enjoy	VERB
taxlaw-12714	38	14	a	a	DET
taxlaw-12714	38	15	positive	positive	ADJ
taxlaw-12714	38	16	reputation	reputation	NOUN
taxlaw-12714	38	17	as	as	ADP
taxlaw-12714	38	18	an	an	DET
taxlaw-12714	38	19	all	all	ADV
taxlaw-12714	38	20	-	-	PUNCT
taxlaw-12714	38	21	benefiting	benefit	VERB
taxlaw-12714	38	22	strategy	strategy	NOUN
taxlaw-12714	38	23	,	,	PUNCT
taxlaw-12714	38	24	and	and	CCONJ
taxlaw-12714	38	25	countries	country	NOUN
taxlaw-12714	38	26	are	be	AUX
taxlaw-12714	38	27	often	often	ADV
taxlaw-12714	38	28	encouraged	encourage	VERB
taxlaw-12714	38	29	to	to	PART
taxlaw-12714	38	30	pursue	pursue	VERB
taxlaw-12714	38	31	cooperative	cooperative	ADJ
taxlaw-12714	38	32	strategies	strategy	NOUN
taxlaw-12714	38	33	such	such	ADJ
taxlaw-12714	38	34	as	as	ADP
taxlaw-12714	38	35	promoting	promote	VERB
taxlaw-12714	38	36	neutrality	neutrality	NOUN
taxlaw-12714	38	37	,	,	PUNCT
taxlaw-12714	38	38	signing	sign	VERB
taxlaw-12714	38	39	tax	tax	NOUN
taxlaw-12714	38	40	treaties	treaty	NOUN
taxlaw-12714	38	41	,	,	PUNCT
taxlaw-12714	38	42	sharing	share	VERB
taxlaw-12714	38	43	information	information	NOUN
taxlaw-12714	38	44	,	,	PUNCT
taxlaw-12714	38	45	and	and	CCONJ
taxlaw-12714	38	46	curtailing	curtail	VERB
taxlaw-12714	38	47	base	base	NOUN
taxlaw-12714	38	48	erosion	erosion	NOUN
taxlaw-12714	38	49	and	and	CCONJ
taxlaw-12714	38	50	profit	profit	NOUN
taxlaw-12714	38	51	shifting	shifting	NOUN
taxlaw-12714	38	52	.	.	PUNCT
taxlaw-12714	38	53	”	"	PUNCT
taxlaw-12714	39	1	tsilly	tsilly	ADV
taxlaw-12714	39	2	dagan	dagan	NOUN
taxlaw-12714	39	3	,	,	PUNCT
taxlaw-12714	39	4	international	international	ADJ
taxlaw-12714	39	5	tax	tax	NOUN
taxlaw-12714	39	6	policy	policy	NOUN
taxlaw-12714	39	7	:	:	PUNCT
taxlaw-12714	39	8	between	between	ADP
taxlaw-12714	39	9	competition	competition	NOUN
taxlaw-12714	39	10	and	and	CCONJ
taxlaw-12714	39	11	cooperation	cooperation	NOUN
taxlaw-12714	39	12	143	143	NUM
taxlaw-12714	39	13	(	(	PUNCT
taxlaw-12714	39	14	2019	2019	NUM
taxlaw-12714	39	15	)	)	PUNCT
taxlaw-12714	39	16	.	.	PUNCT
taxlaw-12714	40	1	5	5	NUM
taxlaw-12714	40	2	this	this	DET
taxlaw-12714	40	3	article	article	NOUN
taxlaw-12714	40	4	follows	follow	VERB
taxlaw-12714	40	5	the	the	DET
taxlaw-12714	40	6	traditional	traditional	ADJ
taxlaw-12714	40	7	united	united	PROPN
taxlaw-12714	40	8	nations	nations	PROPN
taxlaw-12714	40	9	(	(	PUNCT
taxlaw-12714	40	10	un	un	PROPN
taxlaw-12714	40	11	)	)	PUNCT
taxlaw-12714	40	12	classification	classification	NOUN
taxlaw-12714	40	13	of	of	ADP
taxlaw-12714	40	14	developing	develop	VERB
taxlaw-12714	40	15	countries	country	NOUN
taxlaw-12714	40	16	,	,	PUNCT
taxlaw-12714	40	17	which	which	PRON
taxlaw-12714	40	18	includes	include	VERB
taxlaw-12714	40	19	at	at	ADP
taxlaw-12714	40	20	least	least	ADJ
taxlaw-12714	40	21	159	159	NUM
taxlaw-12714	40	22	countries	country	NOUN
taxlaw-12714	40	23	around	around	ADP
taxlaw-12714	40	24	the	the	DET
taxlaw-12714	40	25	globe	globe	NOUN
taxlaw-12714	40	26	.	.	PUNCT
taxlaw-12714	41	1	un	un	PROPN
taxlaw-12714	41	2	,	,	PUNCT
taxlaw-12714	41	3	country	country	NOUN
taxlaw-12714	41	4	classifications	classification	NOUN
taxlaw-12714	41	5	,	,	PUNCT
taxlaw-12714	41	6	world	world	NOUN
taxlaw-12714	41	7	economic	economic	ADJ
taxlaw-12714	41	8	situation	situation	NOUN
taxlaw-12714	41	9	and	and	CCONJ
taxlaw-12714	41	10	prospects	prospect	NOUN
taxlaw-12714	41	11	(	(	PUNCT
taxlaw-12714	41	12	2014	2014	NUM
taxlaw-12714	41	13	)	)	PUNCT
taxlaw-12714	42	1	https://www.un.org/en/development/desa/policy/	https://www.un.org/en/development/desa/policy/	NOUN
taxlaw-12714	42	2	wesp	wesp	ADJ
taxlaw-12714	42	3	/	/	SYM
taxlaw-12714	42	4	wesp_current/2014wesp_country_classification.pdf	wesp_current/2014wesp_country_classification.pdf	PROPN
taxlaw-12714	42	5	[	[	X
taxlaw-12714	42	6	https://perma.cc/dky6-dtr4	https://perma.cc/dky6-dtr4	X
taxlaw-12714	42	7	]	]	PUNCT
taxlaw-12714	42	8	.	.	PUNCT
taxlaw-12714	43	1	accordingly	accordingly	ADV
taxlaw-12714	43	2	,	,	PUNCT
taxlaw-12714	43	3	the	the	DET
taxlaw-12714	43	4	article	article	NOUN
taxlaw-12714	43	5	does	do	AUX
taxlaw-12714	43	6	not	not	PART
taxlaw-12714	43	7	distinguish	distinguish	VERB
taxlaw-12714	43	8	between	between	ADP
taxlaw-12714	43	9	developing	develop	VERB
taxlaw-12714	43	10	and	and	CCONJ
taxlaw-12714	43	11	least	least	ADV
taxlaw-12714	43	12	developed	develop	VERB
taxlaw-12714	43	13	countries	country	NOUN
taxlaw-12714	43	14	,	,	PUNCT
taxlaw-12714	43	15	which	which	PRON
taxlaw-12714	43	16	is	be	AUX
taxlaw-12714	43	17	a	a	DET
taxlaw-12714	43	18	sub	sub	ADJ
taxlaw-12714	43	19	-	-	ADJ
taxlaw-12714	43	20	classification	classification	NOUN
taxlaw-12714	43	21	used	use	VERB
taxlaw-12714	43	22	by	by	ADP
taxlaw-12714	43	23	the	the	DET
taxlaw-12714	43	24	un	un	PROPN
taxlaw-12714	43	25	,	,	PUNCT
taxlaw-12714	43	26	and	and	CCONJ
taxlaw-12714	43	27	which	which	PRON
taxlaw-12714	43	28	is	be	AUX
taxlaw-12714	43	29	based	base	VERB
taxlaw-12714	43	30	on	on	ADP
taxlaw-12714	43	31	gross	gross	ADJ
taxlaw-12714	43	32	national	national	ADJ
taxlaw-12714	43	33	income	income	NOUN
taxlaw-12714	43	34	(	(	PUNCT
taxlaw-12714	43	35	gni	gni	NOUN
taxlaw-12714	43	36	)	)	PUNCT
taxlaw-12714	43	37	per	per	ADP
taxlaw-12714	43	38	capita	capita	NOUN
taxlaw-12714	43	39	.	.	PUNCT
taxlaw-12714	44	1	therefore	therefore	ADV
taxlaw-12714	44	2	,	,	PUNCT
taxlaw-12714	44	3	all	all	DET
taxlaw-12714	44	4	further	further	ADJ
taxlaw-12714	44	5	references	reference	NOUN
taxlaw-12714	44	6	to	to	ADP
taxlaw-12714	44	7	developing	develop	VERB
taxlaw-12714	44	8	countries	country	NOUN
taxlaw-12714	44	9	in	in	ADP
taxlaw-12714	44	10	this	this	DET
taxlaw-12714	44	11	article	article	NOUN
taxlaw-12714	44	12	must	must	AUX
taxlaw-12714	44	13	be	be	AUX
taxlaw-12714	44	14	understood	understand	VERB
taxlaw-12714	44	15	as	as	ADP
taxlaw-12714	44	16	including	include	VERB
taxlaw-12714	44	17	both	both	CCONJ
taxlaw-12714	44	18	developing	develop	VERB
taxlaw-12714	44	19	and	and	CCONJ
taxlaw-12714	44	20	least	least	ADV
taxlaw-12714	44	21	developed	develop	VERB
taxlaw-12714	44	22	countries	country	NOUN
taxlaw-12714	44	23	.	.	PUNCT
taxlaw-12714	45	1	for	for	ADP
taxlaw-12714	45	2	the	the	DET
taxlaw-12714	45	3	controversies	controversy	NOUN
taxlaw-12714	45	4	of	of	ADP
taxlaw-12714	45	5	using	use	VERB
taxlaw-12714	45	6	the	the	DET
taxlaw-12714	45	7	term	term	NOUN
taxlaw-12714	45	8	developing	develop	VERB
taxlaw-12714	45	9	countries	country	NOUN
taxlaw-12714	45	10	,	,	PUNCT
taxlaw-12714	45	11	see	see	VERB
taxlaw-12714	45	12	,	,	PUNCT
taxlaw-12714	45	13	e.g.	e.g.	ADV
taxlaw-12714	45	14	,	,	PUNCT
taxlaw-12714	45	15	tariq	tariq	PROPN
taxlaw-12714	45	16	khokhar	khokhar	PROPN
taxlaw-12714	45	17	&	&	CCONJ
taxlaw-12714	45	18	umar	umar	PROPN
taxlaw-12714	45	19	serajuddin	serajuddin	PROPN
taxlaw-12714	45	20	,	,	PUNCT
taxlaw-12714	45	21	should	should	AUX
taxlaw-12714	45	22	we	we	PRON
taxlaw-12714	45	23	continue	continue	VERB
taxlaw-12714	45	24	to	to	PART
taxlaw-12714	45	25	use	use	VERB
taxlaw-12714	45	26	the	the	DET
taxlaw-12714	45	27	term	term	NOUN
taxlaw-12714	45	28	“	"	PUNCT
taxlaw-12714	45	29	developing	develop	VERB
taxlaw-12714	45	30	world	world	NOUN
taxlaw-12714	45	31	”	"	PUNCT
taxlaw-12714	45	32	?	?	PUNCT
taxlaw-12714	45	33	,	,	PUNCT
taxlaw-12714	46	1	world	world	PROPN
taxlaw-12714	46	2	bank	bank	PROPN
taxlaw-12714	46	3	blogs	blog	NOUN
taxlaw-12714	46	4	(	(	PUNCT
taxlaw-12714	46	5	nov	nov	PROPN
taxlaw-12714	46	6	.	.	PROPN
taxlaw-12714	46	7	16	16	NUM
taxlaw-12714	46	8	,	,	PUNCT
taxlaw-12714	46	9	2015	2015	NUM
taxlaw-12714	46	10	)	)	PUNCT
taxlaw-12714	46	11	https://blogs.worldbank.org/op	https://blogs.worldbank.org/op	NOUN
taxlaw-12714	46	12	endata	endata	NOUN
taxlaw-12714	46	13	/	/	SYM
taxlaw-12714	46	14	should	should	AUX
taxlaw-12714	46	15	-	-	PUNCT
taxlaw-12714	46	16	we	we	PRON
taxlaw-12714	46	17	-	-	PUNCT
taxlaw-12714	46	18	continue	continue	ADJ
taxlaw-12714	46	19	-	-	PUNCT
taxlaw-12714	46	20	use	use	NOUN
taxlaw-12714	46	21	-	-	PUNCT
taxlaw-12714	46	22	term	term	NOUN
taxlaw-12714	46	23	-	-	PUNCT
taxlaw-12714	46	24	developing	develop	VERB
taxlaw-12714	46	25	-	-	PUNCT
taxlaw-12714	46	26	world	world	NOUN
taxlaw-12714	46	27	[	[	X
taxlaw-12714	46	28	perma.cc/agr3-3r7	perma.cc/agr3-3r7	NOUN
taxlaw-12714	46	29	g	g	NOUN
taxlaw-12714	46	30	]	]	PUNCT
taxlaw-12714	46	31	.	.	PUNCT
taxlaw-12714	47	1	6	6	NUM
taxlaw-12714	47	2	the	the	DET
taxlaw-12714	47	3	term	term	NOUN
taxlaw-12714	47	4	“	"	PUNCT
taxlaw-12714	47	5	inefficient	inefficient	ADJ
taxlaw-12714	47	6	”	"	PUNCT
taxlaw-12714	47	7	used	use	VERB
taxlaw-12714	47	8	in	in	ADP
taxlaw-12714	47	9	this	this	DET
taxlaw-12714	47	10	article	article	NOUN
taxlaw-12714	47	11	refers	refer	VERB
taxlaw-12714	47	12	exclusively	exclusively	ADV
taxlaw-12714	47	13	to	to	ADP
taxlaw-12714	47	14	the	the	DET
taxlaw-12714	47	15	amount	amount	NOUN
taxlaw-12714	47	16	of	of	ADP
taxlaw-12714	47	17	fdi	fdi	NOUN
taxlaw-12714	47	18	that	that	PRON
taxlaw-12714	47	19	can	can	AUX
taxlaw-12714	47	20	be	be	AUX
taxlaw-12714	47	21	linked	link	VERB
taxlaw-12714	47	22	to	to	ADP
taxlaw-12714	47	23	a	a	DET
taxlaw-12714	47	24	specific	specific	ADJ
taxlaw-12714	47	25	tax	tax	NOUN
taxlaw-12714	47	26	incentive	incentive	NOUN
taxlaw-12714	47	27	.	.	PUNCT
taxlaw-12714	48	1	in	in	ADP
taxlaw-12714	48	2	this	this	DET
taxlaw-12714	48	3	regard	regard	NOUN
taxlaw-12714	48	4	,	,	PUNCT
taxlaw-12714	48	5	the	the	PRON
taxlaw-12714	48	6	lower	low	ADJ
taxlaw-12714	48	7	the	the	DET
taxlaw-12714	48	8	amount	amount	NOUN
taxlaw-12714	48	9	of	of	ADP
taxlaw-12714	48	10	fdi	fdi	NOUN
taxlaw-12714	48	11	,	,	PUNCT
taxlaw-12714	48	12	the	the	PRON
taxlaw-12714	48	13	more	more	ADJ
taxlaw-12714	48	14	“	"	PUNCT
taxlaw-12714	48	15	inefficient	inefficient	ADJ
taxlaw-12714	48	16	”	"	PUNCT
taxlaw-12714	48	17	the	the	DET
taxlaw-12714	48	18	incentive	incentive	NOUN
taxlaw-12714	48	19	.	.	PUNCT
taxlaw-12714	49	1	190	190	NUM
taxlaw-12714	49	2	columbia	columbia	PROPN
taxlaw-12714	49	3	journal	journal	PROPN
taxlaw-12714	49	4	of	of	ADP
taxlaw-12714	49	5	tax	tax	NOUN
taxlaw-12714	49	6	law	law	NOUN
taxlaw-12714	50	1	[	[	X
taxlaw-12714	50	2	vol	vol	NOUN
taxlaw-12714	50	3	15:2	15:2	NUM
taxlaw-12714	50	4	countries	country	NOUN
taxlaw-12714	50	5	supporting	support	VERB
taxlaw-12714	50	6	a	a	DET
taxlaw-12714	50	7	global	global	ADJ
taxlaw-12714	50	8	minimum	minimum	ADJ
taxlaw-12714	50	9	corporate	corporate	ADJ
taxlaw-12714	50	10	income	income	NOUN
taxlaw-12714	50	11	tax	tax	NOUN
taxlaw-12714	50	12	.	.	PUNCT
taxlaw-12714	51	1	these	these	PRON
taxlaw-12714	51	2	include	include	VERB
taxlaw-12714	51	3	the	the	DET
taxlaw-12714	51	4	assumption	assumption	NOUN
taxlaw-12714	51	5	that	that	SCONJ
taxlaw-12714	51	6	all	all	DET
taxlaw-12714	51	7	corporate	corporate	ADJ
taxlaw-12714	51	8	income	income	NOUN
taxlaw-12714	51	9	tax	tax	NOUN
taxlaw-12714	51	10	incentives	incentive	NOUN
taxlaw-12714	51	11	provided	provide	VERB
taxlaw-12714	51	12	by	by	ADP
taxlaw-12714	51	13	developing	develop	VERB
taxlaw-12714	51	14	countries	country	NOUN
taxlaw-12714	51	15	are	be	AUX
taxlaw-12714	51	16	uniformly	uniformly	ADV
taxlaw-12714	51	17	inefficient	inefficient	ADJ
taxlaw-12714	51	18	,	,	PUNCT
taxlaw-12714	51	19	the	the	DET
taxlaw-12714	51	20	idea	idea	NOUN
taxlaw-12714	51	21	that	that	SCONJ
taxlaw-12714	51	22	all	all	DET
taxlaw-12714	51	23	developing	develop	VERB
taxlaw-12714	51	24	countries	country	NOUN
taxlaw-12714	51	25	can	can	AUX
taxlaw-12714	51	26	seamlessly	seamlessly	ADV
taxlaw-12714	51	27	transition	transition	VERB
taxlaw-12714	51	28	from	from	ADP
taxlaw-12714	51	29	corporate	corporate	ADJ
taxlaw-12714	51	30	income	income	NOUN
taxlaw-12714	51	31	tax	tax	NOUN
taxlaw-12714	51	32	competition	competition	NOUN
taxlaw-12714	51	33	to	to	ADP
taxlaw-12714	51	34	alternative	alternative	ADJ
taxlaw-12714	51	35	forms	form	NOUN
taxlaw-12714	51	36	of	of	ADP
taxlaw-12714	51	37	tax	tax	NOUN
taxlaw-12714	51	38	and	and	CCONJ
taxlaw-12714	51	39	non	non	ADJ
taxlaw-12714	51	40	-	-	ADJ
taxlaw-12714	51	41	tax	tax	ADJ
taxlaw-12714	51	42	competition	competition	NOUN
taxlaw-12714	51	43	,	,	PUNCT
taxlaw-12714	51	44	and	and	CCONJ
taxlaw-12714	51	45	the	the	DET
taxlaw-12714	51	46	notion	notion	NOUN
taxlaw-12714	51	47	that	that	SCONJ
taxlaw-12714	51	48	supporting	support	VERB
taxlaw-12714	51	49	or	or	CCONJ
taxlaw-12714	51	50	opposing	oppose	VERB
taxlaw-12714	51	51	a	a	DET
taxlaw-12714	51	52	global	global	ADJ
taxlaw-12714	51	53	minimum	minimum	ADJ
taxlaw-12714	51	54	corporate	corporate	ADJ
taxlaw-12714	51	55	income	income	NOUN
taxlaw-12714	51	56	tax	tax	NOUN
taxlaw-12714	51	57	could	could	AUX
taxlaw-12714	51	58	either	either	CCONJ
taxlaw-12714	51	59	boost	boost	VERB
taxlaw-12714	51	60	or	or	CCONJ
taxlaw-12714	51	61	diminish	diminish	VERB
taxlaw-12714	51	62	tax	tax	NOUN
taxlaw-12714	51	63	revenue	revenue	NOUN
taxlaw-12714	51	64	for	for	ADP
taxlaw-12714	51	65	developing	develop	VERB
taxlaw-12714	51	66	countries	country	NOUN
taxlaw-12714	51	67	.	.	PUNCT
taxlaw-12714	52	1	section	section	NOUN
taxlaw-12714	52	2	4	4	NUM
taxlaw-12714	52	3	provides	provide	VERB
taxlaw-12714	52	4	specific	specific	ADJ
taxlaw-12714	52	5	advice	advice	NOUN
taxlaw-12714	52	6	for	for	ADP
taxlaw-12714	52	7	developing	develop	VERB
taxlaw-12714	52	8	countries	country	NOUN
taxlaw-12714	52	9	based	base	VERB
taxlaw-12714	52	10	on	on	ADP
taxlaw-12714	52	11	three	three	NUM
taxlaw-12714	52	12	main	main	ADJ
taxlaw-12714	52	13	recommendations	recommendation	NOUN
taxlaw-12714	52	14	:	:	PUNCT
taxlaw-12714	52	15	i	i	X
taxlaw-12714	52	16	)	)	PUNCT
taxlaw-12714	52	17	understanding	understand	VERB
taxlaw-12714	52	18	minimum	minimum	ADJ
taxlaw-12714	52	19	corporate	corporate	ADJ
taxlaw-12714	52	20	income	income	NOUN
taxlaw-12714	52	21	taxation	taxation	NOUN
taxlaw-12714	52	22	worldwide	worldwide	ADV
taxlaw-12714	52	23	as	as	ADP
taxlaw-12714	52	24	an	an	DET
taxlaw-12714	52	25	idea	idea	NOUN
taxlaw-12714	52	26	divorced	divorce	VERB
taxlaw-12714	52	27	from	from	ADP
taxlaw-12714	52	28	the	the	DET
taxlaw-12714	52	29	presumption	presumption	NOUN
taxlaw-12714	52	30	of	of	ADP
taxlaw-12714	52	31	revenue	revenue	NOUN
taxlaw-12714	52	32	gain	gain	NOUN
taxlaw-12714	52	33	/	/	SYM
taxlaw-12714	52	34	loss	loss	NOUN
taxlaw-12714	52	35	;	;	PUNCT
taxlaw-12714	52	36	ii	ii	X
taxlaw-12714	52	37	)	)	PUNCT
taxlaw-12714	52	38	taking	take	VERB
taxlaw-12714	52	39	the	the	DET
taxlaw-12714	52	40	minimum	minimum	ADJ
taxlaw-12714	52	41	global	global	ADJ
taxlaw-12714	52	42	corporate	corporate	ADJ
taxlaw-12714	52	43	income	income	NOUN
taxlaw-12714	52	44	tax	tax	NOUN
taxlaw-12714	52	45	wave	wave	NOUN
taxlaw-12714	52	46	as	as	ADP
taxlaw-12714	52	47	an	an	DET
taxlaw-12714	52	48	opportunity	opportunity	NOUN
taxlaw-12714	52	49	to	to	PART
taxlaw-12714	52	50	review	review	VERB
taxlaw-12714	52	51	their	their	PRON
taxlaw-12714	52	52	tax	tax	NOUN
taxlaw-12714	52	53	and	and	CCONJ
taxlaw-12714	52	54	non	non	ADJ
taxlaw-12714	52	55	-	-	ADJ
taxlaw-12714	52	56	tax	tax	ADJ
taxlaw-12714	52	57	incentives	incentive	NOUN
taxlaw-12714	52	58	,	,	PUNCT
taxlaw-12714	52	59	including	include	VERB
taxlaw-12714	52	60	alternative	alternative	ADJ
taxlaw-12714	52	61	forms	form	NOUN
taxlaw-12714	52	62	of	of	ADP
taxlaw-12714	52	63	competition	competition	NOUN
taxlaw-12714	52	64	,	,	PUNCT
taxlaw-12714	52	65	and	and	CCONJ
taxlaw-12714	52	66	;	;	PUNCT
taxlaw-12714	52	67	iii	iii	X
taxlaw-12714	52	68	)	)	PUNCT
taxlaw-12714	52	69	aiming	aim	VERB
taxlaw-12714	52	70	for	for	ADP
taxlaw-12714	52	71	simplification	simplification	NOUN
taxlaw-12714	52	72	and	and	CCONJ
taxlaw-12714	52	73	ease	ease	NOUN
taxlaw-12714	52	74	of	of	ADP
taxlaw-12714	52	75	administration	administration	NOUN
taxlaw-12714	52	76	in	in	ADP
taxlaw-12714	52	77	the	the	DET
taxlaw-12714	52	78	minimum	minimum	ADJ
taxlaw-12714	52	79	tax	tax	NOUN
taxlaw-12714	52	80	approach	approach	NOUN
taxlaw-12714	52	81	.	.	PUNCT
taxlaw-12714	53	1	section	section	NOUN
taxlaw-12714	53	2	5	5	NUM
taxlaw-12714	53	3	concludes	conclude	VERB
taxlaw-12714	53	4	.	.	PUNCT
taxlaw-12714	54	1	ii	ii	X
taxlaw-12714	54	2	.	.	PUNCT
taxlaw-12714	55	1	the	the	DET
taxlaw-12714	55	2	global	global	ADJ
taxlaw-12714	55	3	tax	tax	NOUN
taxlaw-12714	55	4	deal	deal	NOUN
taxlaw-12714	55	5	on	on	ADP
taxlaw-12714	55	6	minimum	minimum	ADJ
taxlaw-12714	55	7	taxation	taxation	NOUN
taxlaw-12714	55	8	this	this	DET
taxlaw-12714	55	9	section	section	NOUN
taxlaw-12714	55	10	briefly	briefly	NOUN
taxlaw-12714	55	11	explains	explain	VERB
taxlaw-12714	55	12	the	the	DET
taxlaw-12714	55	13	main	main	ADJ
taxlaw-12714	55	14	characteristics	characteristic	NOUN
taxlaw-12714	55	15	of	of	ADP
taxlaw-12714	55	16	the	the	DET
taxlaw-12714	55	17	global	global	ADJ
taxlaw-12714	55	18	minimum	minimum	ADJ
taxlaw-12714	55	19	corporate	corporate	ADJ
taxlaw-12714	55	20	tax	tax	NOUN
taxlaw-12714	55	21	deal	deal	NOUN
taxlaw-12714	55	22	and	and	CCONJ
taxlaw-12714	55	23	how	how	SCONJ
taxlaw-12714	55	24	these	these	DET
taxlaw-12714	55	25	characteristics	characteristic	NOUN
taxlaw-12714	55	26	have	have	AUX
taxlaw-12714	55	27	helped	help	VERB
taxlaw-12714	55	28	devise	devise	VERB
taxlaw-12714	55	29	a	a	DET
taxlaw-12714	55	30	“	"	PUNCT
taxlaw-12714	55	31	benefits	benefit	NOUN
taxlaw-12714	55	32	for	for	ADP
taxlaw-12714	55	33	all	all	DET
taxlaw-12714	55	34	”	"	PUNCT
taxlaw-12714	55	35	narrative	narrative	NOUN
taxlaw-12714	55	36	on	on	ADP
taxlaw-12714	55	37	which	which	PRON
taxlaw-12714	55	38	the	the	DET
taxlaw-12714	55	39	whole	whole	ADJ
taxlaw-12714	55	40	minimum	minimum	ADJ
taxlaw-12714	55	41	tax	tax	NOUN
taxlaw-12714	55	42	proposal	proposal	NOUN
taxlaw-12714	55	43	seems	seem	VERB
taxlaw-12714	55	44	to	to	PART
taxlaw-12714	55	45	be	be	AUX
taxlaw-12714	55	46	based	base	VERB
taxlaw-12714	55	47	.	.	PUNCT
taxlaw-12714	56	1	a.	a.	PROPN
taxlaw-12714	56	2	minimum	minimum	PROPN
taxlaw-12714	56	3	taxation	taxation	NOUN
taxlaw-12714	56	4	in	in	ADP
taxlaw-12714	56	5	a	a	DET
taxlaw-12714	56	6	nutshell	nutshell	NOUN
taxlaw-12714	56	7	the	the	DET
taxlaw-12714	56	8	objective	objective	NOUN
taxlaw-12714	56	9	of	of	ADP
taxlaw-12714	56	10	the	the	DET
taxlaw-12714	56	11	oecd	oecd	PROPN
taxlaw-12714	56	12	minimum	minimum	ADJ
taxlaw-12714	56	13	tax	tax	NOUN
taxlaw-12714	56	14	is	be	AUX
taxlaw-12714	56	15	to	to	PART
taxlaw-12714	56	16	guarantee	guarantee	VERB
taxlaw-12714	56	17	that	that	SCONJ
taxlaw-12714	56	18	all	all	DET
taxlaw-12714	56	19	profits	profit	NOUN
taxlaw-12714	56	20	of	of	ADP
taxlaw-12714	56	21	a	a	DET
taxlaw-12714	56	22	large	large	ADJ
taxlaw-12714	56	23	multinational	multinational	ADJ
taxlaw-12714	56	24	enterprise	enterprise	NOUN
taxlaw-12714	56	25	(	(	PUNCT
taxlaw-12714	56	26	mne	mne	PROPN
taxlaw-12714	56	27	)	)	PUNCT
taxlaw-12714	56	28	are	be	AUX
taxlaw-12714	56	29	taxed	tax	VERB
taxlaw-12714	56	30	at	at	ADP
taxlaw-12714	56	31	a	a	DET
taxlaw-12714	56	32	minimum	minimum	ADJ
taxlaw-12714	56	33	level	level	NOUN
taxlaw-12714	56	34	of	of	ADP
taxlaw-12714	56	35	effective	effective	ADJ
taxlaw-12714	56	36	corporate	corporate	ADJ
taxlaw-12714	56	37	income	income	NOUN
taxlaw-12714	56	38	tax	tax	NOUN
taxlaw-12714	56	39	somewhere	somewhere	ADV
taxlaw-12714	56	40	,	,	PUNCT
taxlaw-12714	56	41	without	without	ADP
taxlaw-12714	56	42	much	much	ADJ
taxlaw-12714	56	43	concern	concern	NOUN
taxlaw-12714	56	44	about	about	ADP
taxlaw-12714	56	45	where	where	SCONJ
taxlaw-12714	56	46	that	that	PRON
taxlaw-12714	56	47	should	should	AUX
taxlaw-12714	56	48	be.7	be.7	VERB
taxlaw-12714	56	49	the	the	DET
taxlaw-12714	56	50	system	system	NOUN
taxlaw-12714	56	51	basically	basically	ADV
taxlaw-12714	56	52	consists	consist	VERB
taxlaw-12714	56	53	of	of	ADP
taxlaw-12714	56	54	a	a	DET
taxlaw-12714	56	55	“	"	PUNCT
taxlaw-12714	56	56	top	top	ADJ
taxlaw-12714	56	57	-	-	PUNCT
taxlaw-12714	56	58	up	up	NOUN
taxlaw-12714	56	59	”	"	PUNCT
taxlaw-12714	56	60	approach	approach	NOUN
taxlaw-12714	56	61	that	that	PRON
taxlaw-12714	56	62	operates	operate	VERB
taxlaw-12714	56	63	through	through	ADP
taxlaw-12714	56	64	two	two	NUM
taxlaw-12714	56	65	domestic	domestic	ADJ
taxlaw-12714	56	66	rules	rule	NOUN
taxlaw-12714	56	67	that	that	PRON
taxlaw-12714	56	68	act	act	VERB
taxlaw-12714	56	69	in	in	ADP
taxlaw-12714	56	70	a	a	DET
taxlaw-12714	56	71	coordinated	coordinated	ADJ
taxlaw-12714	56	72	manner	manner	NOUN
taxlaw-12714	56	73	,	,	PUNCT
taxlaw-12714	56	74	ensuring	ensure	VERB
taxlaw-12714	56	75	minimum	minimum	ADJ
taxlaw-12714	56	76	taxation.8	taxation.8	NOUN
taxlaw-12714	56	77	this	this	DET
taxlaw-12714	56	78	very	very	ADV
taxlaw-12714	56	79	much	much	ADJ
taxlaw-12714	56	80	resembles	resemble	VERB
taxlaw-12714	56	81	what	what	PRON
taxlaw-12714	56	82	we	we	PRON
taxlaw-12714	56	83	have	have	AUX
taxlaw-12714	56	84	already	already	ADV
taxlaw-12714	56	85	seen	see	VERB
taxlaw-12714	56	86	in	in	ADP
taxlaw-12714	56	87	the	the	DET
taxlaw-12714	56	88	context	context	NOUN
taxlaw-12714	56	89	of	of	ADP
taxlaw-12714	56	90	anti	anti	ADJ
taxlaw-12714	56	91	-	-	ADJ
taxlaw-12714	56	92	hybrid	hybrid	ADJ
taxlaw-12714	56	93	provisions	provision	NOUN
taxlaw-12714	56	94	and	and	CCONJ
taxlaw-12714	56	95	the	the	DET
taxlaw-12714	56	96	oecd	oecd	PROPN
taxlaw-12714	56	97	beps	beps	PROPN
taxlaw-12714	56	98	action	action	NOUN
taxlaw-12714	56	99	2.9	2.9	NUM
taxlaw-12714	56	100	7	7	NUM
taxlaw-12714	56	101	leopoldo	leopoldo	NOUN
taxlaw-12714	56	102	parada	parada	NOUN
taxlaw-12714	56	103	,	,	PUNCT
taxlaw-12714	56	104	taxing	tax	VERB
taxlaw-12714	56	105	somewhere	somewhere	ADV
taxlaw-12714	56	106	,	,	PUNCT
taxlaw-12714	56	107	no	no	ADV
taxlaw-12714	56	108	matter	matter	ADV
taxlaw-12714	56	109	where	where	SCONJ
taxlaw-12714	56	110	:	:	PUNCT
taxlaw-12714	56	111	what	what	PRON
taxlaw-12714	56	112	is	be	AUX
taxlaw-12714	56	113	the	the	DET
taxlaw-12714	56	114	globe	globe	NOUN
taxlaw-12714	56	115	proposal	proposal	NOUN
taxlaw-12714	56	116	really	really	ADV
taxlaw-12714	56	117	about	about	ADP
taxlaw-12714	56	118	,	,	PUNCT
taxlaw-12714	56	119	multinational	multinational	ADJ
taxlaw-12714	56	120	group	group	NOUN
taxlaw-12714	56	121	tax	tax	NOUN
taxlaw-12714	56	122	&	&	CCONJ
taxlaw-12714	56	123	transfer	transfer	NOUN
taxlaw-12714	56	124	pricing	pricing	NOUN
taxlaw-12714	56	125	news	news	NOUN
taxlaw-12714	56	126	(	(	PUNCT
taxlaw-12714	56	127	sep	sep	PROPN
taxlaw-12714	56	128	.	.	PROPN
taxlaw-12714	56	129	2	2	NUM
taxlaw-12714	56	130	,	,	PUNCT
taxlaw-12714	56	131	2020	2020	NUM
taxlaw-12714	56	132	)	)	PUNCT
taxlaw-12714	56	133	https://mnetax.com/	https://mnetax.com/	PROPN
taxlaw-12714	56	134	taxing	tax	VERB
taxlaw-12714	56	135	-	-	PUNCT
taxlaw-12714	56	136	somewhere	somewhere	ADP
taxlaw-12714	56	137	-	-	PUNCT
taxlaw-12714	56	138	no	no	DET
taxlaw-12714	56	139	-	-	PUNCT
taxlaw-12714	56	140	matter	matter	NOUN
taxlaw-12714	56	141	-	-	PUNCT
taxlaw-12714	56	142	where	where	ADV
taxlaw-12714	56	143	-	-	PUNCT
taxlaw-12714	56	144	what	what	NOUN
taxlaw-12714	56	145	-	-	PUNCT
taxlaw-12714	56	146	is	be	AUX
taxlaw-12714	56	147	-	-	PUNCT
taxlaw-12714	56	148	the	the	DET
taxlaw-12714	56	149	-	-	PUNCT
taxlaw-12714	56	150	globe	globe	NOUN
taxlaw-12714	56	151	-	-	PUNCT
taxlaw-12714	56	152	proposal	proposal	NOUN
taxlaw-12714	56	153	-	-	PUNCT
taxlaw-12714	56	154	really	really	ADV
taxlaw-12714	56	155	-	-	PUNCT
taxlaw-12714	56	156	about-39996	about-39996	ADJ
taxlaw-12714	56	157	[	[	PUNCT
taxlaw-12714	56	158	perma.cc/r9	perma.cc/r9	NOUN
taxlaw-12714	56	159	ed-2pjr	ed-2pjr	NOUN
taxlaw-12714	56	160	]	]	X
taxlaw-12714	56	161	(	(	PUNCT
taxlaw-12714	56	162	arguing	argue	VERB
taxlaw-12714	56	163	that	that	SCONJ
taxlaw-12714	56	164	the	the	DET
taxlaw-12714	56	165	globe	globe	NOUN
taxlaw-12714	56	166	proposal	proposal	NOUN
taxlaw-12714	56	167	appears	appear	VERB
taxlaw-12714	56	168	to	to	PART
taxlaw-12714	56	169	be	be	AUX
taxlaw-12714	56	170	all	all	ADV
taxlaw-12714	56	171	about	about	ADP
taxlaw-12714	56	172	taxing	tax	VERB
taxlaw-12714	56	173	somewhere	somewhere	ADV
taxlaw-12714	56	174	,	,	PUNCT
taxlaw-12714	56	175	no	no	ADV
taxlaw-12714	56	176	matter	matter	ADV
taxlaw-12714	56	177	where	where	SCONJ
taxlaw-12714	56	178	,	,	PUNCT
taxlaw-12714	56	179	i.e.	i.e.	X
taxlaw-12714	56	180	disconnected	disconnected	ADJ
taxlaw-12714	56	181	from	from	ADP
taxlaw-12714	56	182	a	a	DET
taxlaw-12714	56	183	concrete	concrete	ADJ
taxlaw-12714	56	184	distributive	distributive	ADJ
taxlaw-12714	56	185	rule	rule	NOUN
taxlaw-12714	56	186	)	)	PUNCT
taxlaw-12714	56	187	;	;	PUNCT
taxlaw-12714	56	188	see	see	VERB
taxlaw-12714	56	189	also	also	ADV
taxlaw-12714	56	190	parada	parada	PROPN
taxlaw-12714	56	191	,	,	PUNCT
taxlaw-12714	56	192	supra	supra	PROPN
taxlaw-12714	56	193	note	note	NOUN
taxlaw-12714	56	194	2	2	NUM
taxlaw-12714	56	195	,	,	PUNCT
taxlaw-12714	56	196	at	at	ADP
taxlaw-12714	56	197	749	749	NUM
taxlaw-12714	56	198	–	–	PUNCT
taxlaw-12714	56	199	757	757	NUM
taxlaw-12714	56	200	(	(	PUNCT
taxlaw-12714	56	201	stressing	stress	VERB
taxlaw-12714	56	202	the	the	DET
taxlaw-12714	56	203	normative	normative	ADJ
taxlaw-12714	56	204	concerns	concern	NOUN
taxlaw-12714	56	205	behind	behind	ADP
taxlaw-12714	56	206	taxing	tax	VERB
taxlaw-12714	56	207	completely	completely	ADV
taxlaw-12714	56	208	divorced	divorced	ADJ
taxlaw-12714	56	209	from	from	ADP
taxlaw-12714	56	210	a	a	DET
taxlaw-12714	56	211	clear	clear	ADJ
taxlaw-12714	56	212	distributive	distributive	ADJ
taxlaw-12714	56	213	rule	rule	NOUN
taxlaw-12714	56	214	)	)	PUNCT
taxlaw-12714	56	215	;	;	PUNCT
taxlaw-12714	56	216	belisa	belisa	NOUN
taxlaw-12714	56	217	f.	f.	PROPN
taxlaw-12714	56	218	liotti	liotti	PROPN
taxlaw-12714	56	219	et	et	PROPN
taxlaw-12714	56	220	al	al	PROPN
taxlaw-12714	56	221	.	.	PROPN
taxlaw-12714	56	222	,	,	PUNCT
taxlaw-12714	56	223	the	the	DET
taxlaw-12714	56	224	treatment	treatment	NOUN
taxlaw-12714	56	225	of	of	ADP
taxlaw-12714	56	226	tax	tax	NOUN
taxlaw-12714	56	227	incentives	incentive	NOUN
taxlaw-12714	56	228	under	under	ADP
taxlaw-12714	56	229	pillar	pillar	NOUN
taxlaw-12714	56	230	two	two	NUM
taxlaw-12714	56	231	,	,	PUNCT
taxlaw-12714	56	232	29	29	NUM
taxlaw-12714	56	233	transnat’l	transnat’l	NOUN
taxlaw-12714	56	234	corps	corp	NOUN
taxlaw-12714	56	235	.	.	PUNCT
taxlaw-12714	57	1	26	26	NUM
taxlaw-12714	57	2	(	(	PUNCT
taxlaw-12714	57	3	2022	2022	NUM
taxlaw-12714	57	4	)	)	PUNCT
taxlaw-12714	57	5	.	.	PUNCT
taxlaw-12714	58	1	8	8	NUM
taxlaw-12714	58	2	oecd	oecd	PROPN
taxlaw-12714	58	3	,	,	PUNCT
taxlaw-12714	58	4	model	model	NOUN
taxlaw-12714	58	5	rules	rule	NOUN
taxlaw-12714	58	6	,	,	PUNCT
taxlaw-12714	58	7	supra	supra	PROPN
taxlaw-12714	58	8	note	note	NOUN
taxlaw-12714	58	9	1	1	NUM
taxlaw-12714	58	10	,	,	PUNCT
taxlaw-12714	58	11	at	at	ADP
taxlaw-12714	58	12	11	11	NUM
taxlaw-12714	58	13	-	-	SYM
taxlaw-12714	58	14	4	4	NUM
taxlaw-12714	58	15	;	;	PUNCT
taxlaw-12714	58	16	see	see	VERB
taxlaw-12714	58	17	also	also	ADV
taxlaw-12714	58	18	oecd	oecd	PROPN
taxlaw-12714	58	19	,	,	PUNCT
taxlaw-12714	58	20	model	model	NOUN
taxlaw-12714	58	21	rules	rule	NOUN
taxlaw-12714	58	22	commentaries	commentary	NOUN
taxlaw-12714	58	23	,	,	PUNCT
taxlaw-12714	58	24	supra	supra	PROPN
taxlaw-12714	58	25	note	note	NOUN
taxlaw-12714	58	26	1	1	NUM
taxlaw-12714	58	27	,	,	PUNCT
taxlaw-12714	58	28	at	at	ADP
taxlaw-12714	58	29	24–42	24–42	NUM
taxlaw-12714	58	30	.	.	PROPN
taxlaw-12714	58	31	9	9	NUM
taxlaw-12714	58	32	oecd	oecd	PROPN
taxlaw-12714	58	33	,	,	PUNCT
taxlaw-12714	58	34	neutralizing	neutralize	VERB
taxlaw-12714	58	35	the	the	DET
taxlaw-12714	58	36	effects	effect	NOUN
taxlaw-12714	58	37	of	of	ADP
taxlaw-12714	58	38	hybrid	hybrid	ADJ
taxlaw-12714	58	39	mismatch	mismatch	NOUN
taxlaw-12714	58	40	arrangements	arrangement	NOUN
taxlaw-12714	58	41	,	,	PUNCT
taxlaw-12714	58	42	action	action	NOUN
taxlaw-12714	58	43	2	2	NUM
taxlaw-12714	58	44	-	-	SYM
taxlaw-12714	58	45	2015	2015	NUM
taxlaw-12714	58	46	final	final	ADJ
taxlaw-12714	58	47	report	report	NOUN
taxlaw-12714	58	48	(	(	PUNCT
taxlaw-12714	58	49	2015	2015	NUM
taxlaw-12714	58	50	)	)	PUNCT
taxlaw-12714	58	51	;	;	PUNCT
taxlaw-12714	59	1	cf	cf	X
taxlaw-12714	59	2	.	.	PUNCT
taxlaw-12714	60	1	leopoldo	leopoldo	PROPN
taxlaw-12714	60	2	parada	parada	PROPN
taxlaw-12714	60	3	,	,	PUNCT
taxlaw-12714	60	4	double	double	ADJ
taxlaw-12714	60	5	non	non	NOUN
taxlaw-12714	60	6	-	-	NOUN
taxlaw-12714	60	7	taxation	taxation	NOUN
taxlaw-12714	60	8	and	and	CCONJ
taxlaw-12714	60	9	the	the	DET
taxlaw-12714	60	10	use	use	NOUN
taxlaw-12714	60	11	of	of	ADP
taxlaw-12714	60	12	hybrid	hybrid	ADJ
taxlaw-12714	60	13	entities	entity	NOUN
taxlaw-12714	60	14	:	:	PUNCT
taxlaw-12714	60	15	an	an	DET
taxlaw-12714	60	16	alternative	alternative	ADJ
taxlaw-12714	60	17	approach	approach	NOUN
taxlaw-12714	60	18	in	in	ADP
taxlaw-12714	60	19	the	the	DET
taxlaw-12714	60	20	new	new	ADJ
taxlaw-12714	60	21	era	era	NOUN
taxlaw-12714	60	22	of	of	ADP
taxlaw-12714	60	23	beps	bep	NOUN
taxlaw-12714	60	24	,	,	PUNCT
taxlaw-12714	60	25	66	66	NUM
taxlaw-12714	60	26	kluwer	kluwer	NOUN
taxlaw-12714	60	27	law	law	NOUN
taxlaw-12714	60	28	int’l	int’l	NUM
taxlaw-12714	60	29	(	(	PUNCT
taxlaw-12714	60	30	2018	2018	NUM
taxlaw-12714	60	31	)	)	PUNCT
taxlaw-12714	60	32	(	(	PUNCT
taxlaw-12714	60	33	providing	provide	VERB
taxlaw-12714	60	34	a	a	DET
taxlaw-12714	60	35	critical	critical	ADJ
taxlaw-12714	60	36	view	view	NOUN
taxlaw-12714	60	37	of	of	ADP
taxlaw-12714	60	38	the	the	DET
taxlaw-12714	60	39	effect	effect	NOUN
taxlaw-12714	60	40	of	of	ADP
taxlaw-12714	60	41	linking	link	VERB
taxlaw-12714	60	42	rules	rule	NOUN
taxlaw-12714	60	43	regarding	regard	VERB
taxlaw-12714	60	44	hybrid	hybrid	ADJ
taxlaw-12714	60	45	entity	entity	NOUN
taxlaw-12714	60	46	structures	structure	NOUN
taxlaw-12714	60	47	)	)	PUNCT
taxlaw-12714	60	48	;	;	PUNCT
taxlaw-12714	60	49	leopoldo	leopoldo	PROPN
taxlaw-12714	60	50	parada	parada	PROPN
taxlaw-12714	60	51	,	,	PUNCT
taxlaw-12714	60	52	hybrid	hybrid	ADJ
taxlaw-12714	60	53	entity	entity	NOUN
taxlaw-12714	60	54	mismatches	mismatch	NOUN
taxlaw-12714	60	55	and	and	CCONJ
taxlaw-12714	60	56	the	the	DET
taxlaw-12714	60	57	international	international	ADJ
taxlaw-12714	60	58	trend	trend	NOUN
taxlaw-12714	60	59	of	of	ADP
taxlaw-12714	60	60	matching	match	VERB
taxlaw-12714	60	61	tax	tax	NOUN
taxlaw-12714	60	62	outcomes	outcome	NOUN
taxlaw-12714	60	63	,	,	PUNCT
taxlaw-12714	60	64	46	46	NUM
taxlaw-12714	60	65	intertax	intertax	NOUN
taxlaw-12714	60	66	971	971	NUM
taxlaw-12714	60	67	(	(	PUNCT
taxlaw-12714	60	68	2018	2018	NUM
taxlaw-12714	60	69	)	)	PUNCT
taxlaw-12714	60	70	(	(	PUNCT
taxlaw-12714	60	71	providing	provide	VERB
taxlaw-12714	60	72	a	a	DET
taxlaw-12714	60	73	critical	critical	ADJ
taxlaw-12714	60	74	view	view	NOUN
taxlaw-12714	60	75	of	of	ADP
taxlaw-12714	60	76	the	the	DET
taxlaw-12714	60	77	effect	effect	NOUN
taxlaw-12714	60	78	of	of	ADP
taxlaw-12714	60	79	linking	link	VERB
taxlaw-12714	60	80	rules	rule	NOUN
taxlaw-12714	60	81	regarding	regard	VERB
taxlaw-12714	60	82	hybrid	hybrid	ADJ
taxlaw-12714	60	83	entity	entity	NOUN
taxlaw-12714	60	84	structures	structure	NOUN
taxlaw-12714	60	85	)	)	PUNCT
taxlaw-12714	60	86	;	;	PUNCT
taxlaw-12714	60	87	felix	felix	PROPN
taxlaw-12714	60	88	martínez	martínez	PROPN
taxlaw-12714	60	89	laguna	laguna	PROPN
taxlaw-12714	60	90	,	,	PUNCT
taxlaw-12714	60	91	hybrid	hybrid	ADJ
taxlaw-12714	60	92	financial	financial	ADJ
taxlaw-12714	60	93	instruments	instrument	NOUN
taxlaw-12714	60	94	,	,	PUNCT
taxlaw-12714	60	95	double	double	ADJ
taxlaw-12714	60	96	non	non	NOUN
taxlaw-12714	60	97	-	-	NOUN
taxlaw-12714	60	98	taxation	taxation	NOUN
taxlaw-12714	60	99	and	and	CCONJ
taxlaw-12714	60	100	linking	link	VERB
taxlaw-12714	60	101	rules	rule	NOUN
taxlaw-12714	60	102	,	,	PUNCT
taxlaw-12714	60	103	kluwer	kluwer	NOUN
taxlaw-12714	60	104	int’l	int’l	NUM
taxlaw-12714	60	105	tax	tax	NOUN
taxlaw-12714	60	106	blog	blog	NOUN
taxlaw-12714	60	107	(	(	PUNCT
taxlaw-12714	60	108	nov	nov	PROPN
taxlaw-12714	60	109	.	.	PROPN
taxlaw-12714	60	110	25	25	NUM
taxlaw-12714	60	111	,	,	PUNCT
taxlaw-12714	60	112	2019	2019	NUM
taxlaw-12714	60	113	)	)	PUNCT
taxlaw-12714	60	114	https://kluwertaxblog.com/2019/11/25/hybrid-financialinstruments-double-non-taxation-and-linking-rules-only-some-issues-stemming-from-the-apparent	https://kluwertaxblog.com/2019/11/25/hybrid-financialinstruments-double-non-taxation-and-linking-rules-only-some-issues-stemming-from-the-apparent	NOUN
taxlaw-12714	60	115	2024	2024	NUM
taxlaw-12714	60	116	]	]	X
taxlaw-12714	60	117	global	global	ADJ
taxlaw-12714	60	118	minimum	minimum	ADJ
taxlaw-12714	60	119	taxation	taxation	NOUN
taxlaw-12714	60	120	191	191	NUM
taxlaw-12714	60	121	the	the	DET
taxlaw-12714	60	122	first	first	ADJ
taxlaw-12714	60	123	of	of	ADP
taxlaw-12714	60	124	these	these	DET
taxlaw-12714	60	125	rules	rule	NOUN
taxlaw-12714	60	126	is	be	AUX
taxlaw-12714	60	127	known	know	VERB
taxlaw-12714	60	128	as	as	ADP
taxlaw-12714	60	129	the	the	DET
taxlaw-12714	60	130	income	income	NOUN
taxlaw-12714	60	131	inclusion	inclusion	NOUN
taxlaw-12714	60	132	rule	rule	NOUN
taxlaw-12714	60	133	(	(	PUNCT
taxlaw-12714	60	134	iir	iir	PROPN
taxlaw-12714	60	135	)	)	PUNCT
taxlaw-12714	60	136	,	,	PUNCT
taxlaw-12714	60	137	and	and	CCONJ
taxlaw-12714	60	138	it	it	PRON
taxlaw-12714	60	139	is	be	AUX
taxlaw-12714	60	140	triggered	trigger	VERB
taxlaw-12714	60	141	with	with	ADP
taxlaw-12714	60	142	priority	priority	NOUN
taxlaw-12714	60	143	in	in	ADP
taxlaw-12714	60	144	the	the	DET
taxlaw-12714	60	145	country	country	NOUN
taxlaw-12714	60	146	of	of	ADP
taxlaw-12714	60	147	the	the	DET
taxlaw-12714	60	148	ultimate	ultimate	ADJ
taxlaw-12714	60	149	parent	parent	NOUN
taxlaw-12714	60	150	entity	entity	NOUN
taxlaw-12714	60	151	(	(	PUNCT
taxlaw-12714	60	152	upe	upe	PROPN
taxlaw-12714	60	153	)	)	PUNCT
taxlaw-12714	60	154	of	of	ADP
taxlaw-12714	60	155	an	an	DET
taxlaw-12714	60	156	mne	mne	PROPN
taxlaw-12714	60	157	group	group	NOUN
taxlaw-12714	60	158	or	or	CCONJ
taxlaw-12714	60	159	that	that	PRON
taxlaw-12714	60	160	of	of	ADP
taxlaw-12714	60	161	the	the	DET
taxlaw-12714	60	162	intermediary	intermediary	ADJ
taxlaw-12714	60	163	parent	parent	NOUN
taxlaw-12714	60	164	entity	entity	NOUN
taxlaw-12714	60	165	under	under	ADP
taxlaw-12714	60	166	certain	certain	ADJ
taxlaw-12714	60	167	circumstances	circumstance	NOUN
taxlaw-12714	60	168	in	in	ADP
taxlaw-12714	60	169	cases	case	NOUN
taxlaw-12714	60	170	in	in	ADP
taxlaw-12714	60	171	which	which	PRON
taxlaw-12714	60	172	a	a	DET
taxlaw-12714	60	173	minimum	minimum	ADJ
taxlaw-12714	60	174	effective	effective	ADJ
taxlaw-12714	60	175	level	level	NOUN
taxlaw-12714	60	176	of	of	ADP
taxlaw-12714	60	177	corporate	corporate	ADJ
taxlaw-12714	60	178	income	income	NOUN
taxlaw-12714	60	179	tax	tax	NOUN
taxlaw-12714	60	180	of	of	ADP
taxlaw-12714	60	181	15	15	NUM
taxlaw-12714	60	182	%	%	NOUN
taxlaw-12714	60	183	is	be	AUX
taxlaw-12714	60	184	not	not	PART
taxlaw-12714	60	185	achieved	achieve	VERB
taxlaw-12714	60	186	in	in	ADP
taxlaw-12714	60	187	the	the	DET
taxlaw-12714	60	188	country	country	NOUN
taxlaw-12714	60	189	where	where	SCONJ
taxlaw-12714	60	190	the	the	DET
taxlaw-12714	60	191	foreign	foreign	ADJ
taxlaw-12714	60	192	subsidiaries	subsidiary	NOUN
taxlaw-12714	60	193	of	of	ADP
taxlaw-12714	60	194	the	the	DET
taxlaw-12714	60	195	mne	mne	PROPN
taxlaw-12714	60	196	group	group	NOUN
taxlaw-12714	60	197	are	be	AUX
taxlaw-12714	60	198	located.10	located.10	ADJ
taxlaw-12714	60	199	in	in	ADP
taxlaw-12714	60	200	other	other	ADJ
taxlaw-12714	60	201	words	word	NOUN
taxlaw-12714	60	202	,	,	PUNCT
taxlaw-12714	60	203	the	the	DET
taxlaw-12714	60	204	iir	iir	NOUN
taxlaw-12714	60	205	allows	allow	VERB
taxlaw-12714	60	206	the	the	DET
taxlaw-12714	60	207	country	country	NOUN
taxlaw-12714	60	208	of	of	ADP
taxlaw-12714	60	209	the	the	DET
taxlaw-12714	60	210	upe	upe	NOUN
taxlaw-12714	60	211	to	to	PART
taxlaw-12714	60	212	tax	tax	VERB
taxlaw-12714	60	213	the	the	DET
taxlaw-12714	60	214	residual	residual	ADJ
taxlaw-12714	60	215	undertaxed	undertaxed	ADJ
taxlaw-12714	60	216	foreign	foreign	ADJ
taxlaw-12714	60	217	profits	profit	NOUN
taxlaw-12714	60	218	to	to	PART
taxlaw-12714	60	219	ensure	ensure	VERB
taxlaw-12714	60	220	that	that	SCONJ
taxlaw-12714	60	221	a	a	DET
taxlaw-12714	60	222	minimum	minimum	ADJ
taxlaw-12714	60	223	level	level	NOUN
taxlaw-12714	60	224	of	of	ADP
taxlaw-12714	60	225	taxation	taxation	NOUN
taxlaw-12714	60	226	occurs.11	occurs.11	ADJ
taxlaw-12714	60	227	for	for	ADP
taxlaw-12714	60	228	these	these	DET
taxlaw-12714	60	229	purposes	purpose	NOUN
taxlaw-12714	60	230	,	,	PUNCT
taxlaw-12714	60	231	the	the	DET
taxlaw-12714	60	232	effective	effective	ADJ
taxlaw-12714	60	233	tax	tax	NOUN
taxlaw-12714	60	234	rate	rate	NOUN
taxlaw-12714	60	235	(	(	PUNCT
taxlaw-12714	60	236	etr	etr	PROPN
taxlaw-12714	60	237	)	)	PUNCT
taxlaw-12714	60	238	is	be	AUX
taxlaw-12714	60	239	calculated	calculate	VERB
taxlaw-12714	60	240	on	on	ADP
taxlaw-12714	60	241	a	a	DET
taxlaw-12714	60	242	jurisdictional	jurisdictional	ADJ
taxlaw-12714	60	243	basis	basis	NOUN
taxlaw-12714	60	244	considering	consider	VERB
taxlaw-12714	60	245	all	all	DET
taxlaw-12714	60	246	the	the	DET
taxlaw-12714	60	247	entities	entity	NOUN
taxlaw-12714	60	248	of	of	ADP
taxlaw-12714	60	249	the	the	DET
taxlaw-12714	60	250	group	group	NOUN
taxlaw-12714	60	251	in	in	ADP
taxlaw-12714	60	252	a	a	DET
taxlaw-12714	60	253	specific	specific	ADJ
taxlaw-12714	60	254	country	country	NOUN
taxlaw-12714	60	255	and	and	CCONJ
taxlaw-12714	60	256	based	base	VERB
taxlaw-12714	60	257	upon	upon	SCONJ
taxlaw-12714	60	258	financial	financial	ADJ
taxlaw-12714	60	259	accounting	accounting	NOUN
taxlaw-12714	60	260	rules.12	rules.12	NOUN
taxlaw-12714	60	261	the	the	DET
taxlaw-12714	60	262	second	second	ADJ
taxlaw-12714	60	263	rule	rule	NOUN
taxlaw-12714	60	264	,	,	PUNCT
taxlaw-12714	60	265	known	know	VERB
taxlaw-12714	60	266	as	as	ADP
taxlaw-12714	60	267	the	the	DET
taxlaw-12714	60	268	undertaxed	undertaxed	ADJ
taxlaw-12714	60	269	profit	profit	NOUN
taxlaw-12714	60	270	rule	rule	NOUN
taxlaw-12714	60	271	(	(	PUNCT
taxlaw-12714	60	272	utpr	utpr	PROPN
taxlaw-12714	60	273	)	)	PUNCT
taxlaw-12714	60	274	,	,	PUNCT
taxlaw-12714	60	275	is	be	AUX
taxlaw-12714	60	276	triggered	trigger	VERB
taxlaw-12714	60	277	only	only	ADV
taxlaw-12714	60	278	in	in	ADP
taxlaw-12714	60	279	those	those	DET
taxlaw-12714	60	280	cases	case	NOUN
taxlaw-12714	60	281	in	in	ADP
taxlaw-12714	60	282	which	which	PRON
taxlaw-12714	60	283	the	the	DET
taxlaw-12714	60	284	iir	iir	NOUN
taxlaw-12714	60	285	does	do	AUX
taxlaw-12714	60	286	not	not	PART
taxlaw-12714	60	287	apply	apply	VERB
taxlaw-12714	60	288	and	and	CCONJ
taxlaw-12714	60	289	would	would	AUX
taxlaw-12714	60	290	allow	allow	VERB
taxlaw-12714	60	291	a	a	DET
taxlaw-12714	60	292	country	country	NOUN
taxlaw-12714	60	293	to	to	PART
taxlaw-12714	60	294	impose	impose	VERB
taxlaw-12714	60	295	a	a	DET
taxlaw-12714	60	296	top	top	ADJ
taxlaw-12714	60	297	-	-	PUNCT
taxlaw-12714	60	298	up	up	ADP
taxlaw-12714	60	299	tax	tax	NOUN
taxlaw-12714	60	300	on	on	ADP
taxlaw-12714	60	301	an	an	DET
taxlaw-12714	60	302	mne	mne	PROPN
taxlaw-12714	60	303	domestic	domestic	ADJ
taxlaw-12714	60	304	subsidiary	subsidiary	NOUN
taxlaw-12714	60	305	when	when	SCONJ
taxlaw-12714	60	306	the	the	DET
taxlaw-12714	60	307	profits	profit	NOUN
taxlaw-12714	60	308	of	of	ADP
taxlaw-12714	60	309	the	the	DET
taxlaw-12714	60	310	other	other	ADJ
taxlaw-12714	60	311	foreign	foreign	ADJ
taxlaw-12714	60	312	subsidiaries	subsidiary	NOUN
taxlaw-12714	60	313	of	of	ADP
taxlaw-12714	60	314	the	the	DET
taxlaw-12714	60	315	mne	mne	PROPN
taxlaw-12714	60	316	group	group	NOUN
taxlaw-12714	60	317	are	be	AUX
taxlaw-12714	60	318	subject	subject	ADJ
taxlaw-12714	60	319	to	to	ADP
taxlaw-12714	60	320	low	low	ADJ
taxlaw-12714	60	321	tax.13	tax.13	NOUN
taxlaw-12714	60	322	in	in	ADP
taxlaw-12714	60	323	practice	practice	NOUN
taxlaw-12714	60	324	,	,	PUNCT
taxlaw-12714	60	325	this	this	PRON
taxlaw-12714	60	326	should	should	AUX
taxlaw-12714	60	327	be	be	AUX
taxlaw-12714	60	328	materialized	materialize	VERB
taxlaw-12714	60	329	by	by	ADP
taxlaw-12714	60	330	higher	high	ADJ
taxlaw-12714	60	331	taxation	taxation	NOUN
taxlaw-12714	60	332	of	of	ADP
taxlaw-12714	60	333	the	the	DET
taxlaw-12714	60	334	subsidiaries	subsidiary	NOUN
taxlaw-12714	60	335	in	in	ADP
taxlaw-12714	60	336	the	the	DET
taxlaw-12714	60	337	country	country	NOUN
taxlaw-12714	60	338	executing	execute	VERB
taxlaw-12714	60	339	the	the	DET
taxlaw-12714	60	340	utpr.14	utpr.14	NOUN
taxlaw-12714	60	341	in	in	ADP
taxlaw-12714	60	342	addition	addition	NOUN
taxlaw-12714	60	343	to	to	ADP
taxlaw-12714	60	344	the	the	DET
taxlaw-12714	60	345	iir	iir	NOUN
taxlaw-12714	60	346	and	and	CCONJ
taxlaw-12714	60	347	the	the	DET
taxlaw-12714	60	348	utpr	utpr	NOUN
taxlaw-12714	60	349	,	,	PUNCT
taxlaw-12714	60	350	the	the	DET
taxlaw-12714	60	351	proposal	proposal	NOUN
taxlaw-12714	60	352	also	also	ADV
taxlaw-12714	60	353	contemplates	contemplate	VERB
taxlaw-12714	60	354	the	the	DET
taxlaw-12714	60	355	possibility	possibility	NOUN
taxlaw-12714	60	356	of	of	ADP
taxlaw-12714	60	357	excluding	exclude	VERB
taxlaw-12714	60	358	from	from	ADP
taxlaw-12714	60	359	the	the	DET
taxlaw-12714	60	360	scope	scope	NOUN
taxlaw-12714	60	361	of	of	ADP
taxlaw-12714	60	362	the	the	DET
taxlaw-12714	60	363	rules	rule	NOUN
taxlaw-12714	60	364	’	'	PUNCT
taxlaw-12714	60	365	substantive	substantive	ADJ
taxlaw-12714	60	366	activities	activity	NOUN
taxlaw-12714	60	367	represented	represent	VERB
taxlaw-12714	60	368	by	by	ADP
taxlaw-12714	60	369	a	a	DET
taxlaw-12714	60	370	percentage	percentage	NOUN
taxlaw-12714	60	371	of	of	ADP
taxlaw-12714	60	372	tangible	tangible	ADJ
taxlaw-12714	60	373	assets	asset	NOUN
taxlaw-12714	60	374	and	and	CCONJ
taxlaw-12714	60	375	payroll	payroll	NOUN
taxlaw-12714	60	376	activities.15	activities.15	PROPN
taxlaw-12714	60	377	this	this	PRON
taxlaw-12714	60	378	is	be	AUX
taxlaw-12714	60	379	technically	technically	ADV
taxlaw-12714	60	380	known	know	VERB
taxlaw-12714	60	381	as	as	ADP
taxlaw-12714	60	382	substance	substance	NOUN
taxlaw-12714	60	383	-	-	PUNCT
taxlaw-12714	60	384	based	base	VERB
taxlaw-12714	60	385	income	income	NOUN
taxlaw-12714	60	386	exclusion	exclusion	NOUN
taxlaw-12714	60	387	(	(	PUNCT
taxlaw-12714	60	388	sbie	sbie	NOUN
taxlaw-12714	60	389	)	)	PUNCT
taxlaw-12714	60	390	.	.	PUNCT
taxlaw-12714	61	1	in	in	ADP
taxlaw-12714	61	2	essence	essence	NOUN
taxlaw-12714	61	3	,	,	PUNCT
taxlaw-12714	61	4	sbie	sbie	NOUN
taxlaw-12714	61	5	represents	represent	VERB
taxlaw-12714	61	6	a	a	DET
taxlaw-12714	61	7	carve	carve	NOUN
taxlaw-12714	61	8	-	-	PUNCT
taxlaw-12714	61	9	out	out	NOUN
taxlaw-12714	61	10	from	from	ADP
taxlaw-12714	61	11	the	the	DET
taxlaw-12714	61	12	global	global	ADJ
taxlaw-12714	61	13	minimum	minimum	ADJ
taxlaw-12714	61	14	tax	tax	NOUN
taxlaw-12714	61	15	rules	rule	NOUN
taxlaw-12714	61	16	for	for	ADP
taxlaw-12714	61	17	companies	company	NOUN
taxlaw-12714	61	18	that	that	PRON
taxlaw-12714	61	19	require	require	VERB
taxlaw-12714	61	20	a	a	DET
taxlaw-12714	61	21	substantive	substantive	ADJ
taxlaw-12714	61	22	number	number	NOUN
taxlaw-12714	61	23	of	of	ADP
taxlaw-12714	61	24	employees	employee	NOUN
taxlaw-12714	61	25	and	and	CCONJ
taxlaw-12714	61	26	tangible	tangible	ADJ
taxlaw-12714	61	27	assets	asset	NOUN
taxlaw-12714	61	28	to	to	PART
taxlaw-12714	61	29	generate	generate	VERB
taxlaw-12714	61	30	profits.16	profits.16	PROPN
taxlaw-12714	61	31	in	in	ADP
taxlaw-12714	61	32	other	other	ADJ
taxlaw-12714	61	33	words	word	NOUN
taxlaw-12714	61	34	,	,	PUNCT
taxlaw-12714	61	35	one	one	PRON
taxlaw-12714	61	36	could	could	AUX
taxlaw-12714	61	37	also	also	ADV
taxlaw-12714	61	38	say	say	VERB
taxlaw-12714	61	39	that	that	SCONJ
taxlaw-12714	61	40	it	it	PRON
taxlaw-12714	61	41	appears	appear	VERB
taxlaw-12714	61	42	as	as	ADP
taxlaw-12714	61	43	a	a	DET
taxlaw-12714	61	44	subsidy	subsidy	NOUN
taxlaw-12714	61	45	for	for	ADP
taxlaw-12714	61	46	companies	company	NOUN
taxlaw-12714	61	47	of	of	ADP
taxlaw-12714	61	48	this	this	PRON
taxlaw-12714	61	49	-solution/	-solution/	PUNCT
taxlaw-12714	62	1	[	[	X
taxlaw-12714	62	2	perma.cc/l4fu-3uzq	perma.cc/l4fu-3uzq	X
taxlaw-12714	62	3	]	]	PUNCT
taxlaw-12714	62	4	(	(	PUNCT
taxlaw-12714	62	5	explaining	explain	VERB
taxlaw-12714	62	6	double	double	ADJ
taxlaw-12714	62	7	non	non	NOUN
taxlaw-12714	62	8	-	-	NOUN
taxlaw-12714	62	9	taxation	taxation	NOUN
taxlaw-12714	62	10	in	in	ADP
taxlaw-12714	62	11	the	the	DET
taxlaw-12714	62	12	context	context	NOUN
taxlaw-12714	62	13	of	of	ADP
taxlaw-12714	62	14	hybrid	hybrid	ADJ
taxlaw-12714	62	15	financial	financial	ADJ
taxlaw-12714	62	16	instruments	instrument	NOUN
taxlaw-12714	62	17	)	)	PUNCT
taxlaw-12714	62	18	.	.	PUNCT
taxlaw-12714	63	1	10	10	NUM
taxlaw-12714	63	2	oecd	oecd	PROPN
taxlaw-12714	63	3	,	,	PUNCT
taxlaw-12714	63	4	model	model	NOUN
taxlaw-12714	63	5	rules	rule	NOUN
taxlaw-12714	63	6	,	,	PUNCT
taxlaw-12714	63	7	supra	supra	PROPN
taxlaw-12714	63	8	note	note	NOUN
taxlaw-12714	63	9	1	1	NUM
taxlaw-12714	63	10	,	,	PUNCT
taxlaw-12714	63	11	at	at	ADP
taxlaw-12714	63	12	11–2	11–2	NUM
taxlaw-12714	63	13	;	;	PUNCT
taxlaw-12714	63	14	see	see	VERB
taxlaw-12714	63	15	also	also	ADV
taxlaw-12714	63	16	oecd	oecd	PROPN
taxlaw-12714	63	17	,	,	PUNCT
taxlaw-12714	63	18	model	model	NOUN
taxlaw-12714	63	19	rules	rule	NOUN
taxlaw-12714	63	20	commentaries	commentary	NOUN
taxlaw-12714	63	21	,	,	PUNCT
taxlaw-12714	63	22	supra	supra	PROPN
taxlaw-12714	63	23	note	note	NOUN
taxlaw-12714	63	24	1	1	NUM
taxlaw-12714	63	25	,	,	PUNCT
taxlaw-12714	63	26	at	at	ADP
taxlaw-12714	63	27	26–28	26–28	NUM
taxlaw-12714	63	28	.	.	PUNCT
taxlaw-12714	64	1	11	11	NUM
taxlaw-12714	65	1	i	i	PRON
taxlaw-12714	65	2	d.	d.	PROPN
taxlaw-12714	65	3	12	12	NUM
taxlaw-12714	65	4	oecd	oecd	PROPN
taxlaw-12714	65	5	,	,	PUNCT
taxlaw-12714	65	6	model	model	NOUN
taxlaw-12714	65	7	rules	rule	NOUN
taxlaw-12714	65	8	,	,	PUNCT
taxlaw-12714	65	9	supra	supra	PROPN
taxlaw-12714	65	10	note	note	NOUN
taxlaw-12714	65	11	1	1	NUM
taxlaw-12714	65	12	,	,	PUNCT
taxlaw-12714	65	13	at	at	ADP
taxlaw-12714	65	14	7	7	NUM
taxlaw-12714	65	15	,	,	PUNCT
taxlaw-12714	65	16	29–30	29–30	NUM
taxlaw-12714	65	17	;	;	PUNCT
taxlaw-12714	65	18	oecd	oecd	PROPN
taxlaw-12714	65	19	,	,	PUNCT
taxlaw-12714	65	20	model	model	NOUN
taxlaw-12714	65	21	rules	rule	NOUN
taxlaw-12714	65	22	commentaries	commentary	NOUN
taxlaw-12714	65	23	,	,	PUNCT
taxlaw-12714	65	24	supra	supra	PROPN
taxlaw-12714	65	25	note	note	NOUN
taxlaw-12714	65	26	1	1	NUM
taxlaw-12714	65	27	,	,	PUNCT
taxlaw-12714	65	28	at	at	ADP
taxlaw-12714	65	29	9–10	9–10	NOUN
taxlaw-12714	65	30	.	.	PUNCT
taxlaw-12714	66	1	13	13	NUM
taxlaw-12714	66	2	oecd	oecd	PROPN
taxlaw-12714	66	3	,	,	PUNCT
taxlaw-12714	66	4	model	model	NOUN
taxlaw-12714	66	5	rules	rule	NOUN
taxlaw-12714	66	6	,	,	PUNCT
taxlaw-12714	66	7	supra	supra	PROPN
taxlaw-12714	66	8	note	note	NOUN
taxlaw-12714	66	9	1	1	NUM
taxlaw-12714	66	10	,	,	PUNCT
taxlaw-12714	66	11	at	at	ADP
taxlaw-12714	66	12	12–14	12–14	NUM
taxlaw-12714	66	13	;	;	PUNCT
taxlaw-12714	66	14	oecd	oecd	PROPN
taxlaw-12714	66	15	,	,	PUNCT
taxlaw-12714	66	16	model	model	NOUN
taxlaw-12714	66	17	rules	rule	NOUN
taxlaw-12714	66	18	commentaries	commentary	NOUN
taxlaw-12714	66	19	,	,	PUNCT
taxlaw-12714	66	20	supra	supra	PROPN
taxlaw-12714	66	21	note	note	NOUN
taxlaw-12714	66	22	1	1	NUM
taxlaw-12714	66	23	,	,	PUNCT
taxlaw-12714	66	24	at	at	ADP
taxlaw-12714	66	25	32–41	32–41	NUM
taxlaw-12714	66	26	.	.	PUNCT
taxlaw-12714	66	27	14	14	NUM
taxlaw-12714	66	28	originally	originally	ADV
taxlaw-12714	66	29	,	,	PUNCT
taxlaw-12714	66	30	the	the	DET
taxlaw-12714	66	31	rule	rule	NOUN
taxlaw-12714	66	32	was	be	AUX
taxlaw-12714	66	33	denominated	denominate	VERB
taxlaw-12714	66	34	“	"	PUNCT
taxlaw-12714	66	35	undertaxed	undertaxed	ADJ
taxlaw-12714	66	36	payment	payment	NOUN
taxlaw-12714	66	37	rule	rule	NOUN
taxlaw-12714	66	38	”	"	PUNCT
taxlaw-12714	66	39	and	and	CCONJ
taxlaw-12714	66	40	operated	operate	VERB
taxlaw-12714	66	41	more	more	ADV
taxlaw-12714	66	42	like	like	ADP
taxlaw-12714	66	43	an	an	DET
taxlaw-12714	66	44	antibase	antibase	NOUN
taxlaw-12714	66	45	erosion	erosion	NOUN
taxlaw-12714	66	46	rule	rule	NOUN
taxlaw-12714	66	47	since	since	SCONJ
taxlaw-12714	66	48	it	it	PRON
taxlaw-12714	66	49	gave	give	VERB
taxlaw-12714	66	50	the	the	DET
taxlaw-12714	66	51	country	country	NOUN
taxlaw-12714	66	52	from	from	ADP
taxlaw-12714	66	53	where	where	SCONJ
taxlaw-12714	66	54	a	a	DET
taxlaw-12714	66	55	base	base	NOUN
taxlaw-12714	66	56	-	-	PUNCT
taxlaw-12714	66	57	eroding	erode	VERB
taxlaw-12714	66	58	payment	payment	NOUN
taxlaw-12714	66	59	originated	originate	VERB
taxlaw-12714	66	60	the	the	DET
taxlaw-12714	66	61	possibility	possibility	NOUN
taxlaw-12714	66	62	to	to	PART
taxlaw-12714	66	63	deny	deny	VERB
taxlaw-12714	66	64	the	the	DET
taxlaw-12714	66	65	deductibility	deductibility	NOUN
taxlaw-12714	66	66	of	of	ADP
taxlaw-12714	66	67	such	such	ADJ
taxlaw-12714	66	68	payment	payment	NOUN
taxlaw-12714	66	69	to	to	ADP
taxlaw-12714	66	70	the	the	DET
taxlaw-12714	66	71	extent	extent	NOUN
taxlaw-12714	66	72	that	that	SCONJ
taxlaw-12714	66	73	this	this	PRON
taxlaw-12714	66	74	was	be	AUX
taxlaw-12714	66	75	not	not	PART
taxlaw-12714	66	76	recognised	recognise	VERB
taxlaw-12714	66	77	as	as	ADP
taxlaw-12714	66	78	income	income	NOUN
taxlaw-12714	66	79	in	in	ADP
taxlaw-12714	66	80	the	the	DET
taxlaw-12714	66	81	recipient	recipient	NOUN
taxlaw-12714	66	82	country	country	NOUN
taxlaw-12714	66	83	.	.	PUNCT
taxlaw-12714	67	1	in	in	ADP
taxlaw-12714	67	2	simple	simple	ADJ
taxlaw-12714	67	3	words	word	NOUN
taxlaw-12714	67	4	,	,	PUNCT
taxlaw-12714	67	5	it	it	PRON
taxlaw-12714	67	6	shifted	shift	VERB
taxlaw-12714	67	7	the	the	DET
taxlaw-12714	67	8	tax	tax	NOUN
taxlaw-12714	67	9	base	base	NOUN
taxlaw-12714	67	10	back	back	ADV
taxlaw-12714	67	11	to	to	ADP
taxlaw-12714	67	12	the	the	DET
taxlaw-12714	67	13	payor	payor	NOUN
taxlaw-12714	67	14	country	country	NOUN
taxlaw-12714	67	15	.	.	PUNCT
taxlaw-12714	68	1	however	however	ADV
taxlaw-12714	68	2	,	,	PUNCT
taxlaw-12714	68	3	this	this	PRON
taxlaw-12714	68	4	changed	change	VERB
taxlaw-12714	68	5	with	with	ADP
taxlaw-12714	68	6	the	the	DET
taxlaw-12714	68	7	modification	modification	NOUN
taxlaw-12714	68	8	of	of	ADP
taxlaw-12714	68	9	the	the	DET
taxlaw-12714	68	10	name	name	NOUN
taxlaw-12714	68	11	since	since	SCONJ
taxlaw-12714	68	12	the	the	DET
taxlaw-12714	68	13	utpr	utpr	NOUN
taxlaw-12714	68	14	seems	seem	VERB
taxlaw-12714	68	15	to	to	PART
taxlaw-12714	68	16	offer	offer	VERB
taxlaw-12714	68	17	now	now	ADV
taxlaw-12714	68	18	a	a	DET
taxlaw-12714	68	19	sort	sort	NOUN
taxlaw-12714	68	20	of	of	ADP
taxlaw-12714	68	21	“	"	PUNCT
taxlaw-12714	68	22	pot	pot	NOUN
taxlaw-12714	68	23	of	of	ADP
taxlaw-12714	68	24	undertaxed	undertaxed	ADJ
taxlaw-12714	68	25	profit	profit	NOUN
taxlaw-12714	68	26	when	when	SCONJ
taxlaw-12714	68	27	other	other	ADJ
taxlaw-12714	68	28	countries	country	NOUN
taxlaw-12714	68	29	fail	fail	VERB
taxlaw-12714	68	30	to	to	PART
taxlaw-12714	68	31	adequately	adequately	ADV
taxlaw-12714	68	32	tax	tax	VERB
taxlaw-12714	68	33	such	such	ADJ
taxlaw-12714	68	34	profit	profit	NOUN
taxlaw-12714	68	35	.	.	PUNCT
taxlaw-12714	68	36	”	"	PUNCT
taxlaw-12714	69	1	wei	wei	PROPN
taxlaw-12714	69	2	cui	cui	PROPN
taxlaw-12714	69	3	,	,	PUNCT
taxlaw-12714	69	4	strategic	strategic	ADJ
taxlaw-12714	69	5	incentives	incentive	NOUN
taxlaw-12714	69	6	for	for	ADP
taxlaw-12714	69	7	pillar	pillar	NOUN
taxlaw-12714	69	8	two	two	NUM
taxlaw-12714	69	9	adoption	adoption	NOUN
taxlaw-12714	69	10	8	8	NUM
taxlaw-12714	69	11	(	(	PUNCT
taxlaw-12714	69	12	july	july	PROPN
taxlaw-12714	69	13	13	13	NUM
taxlaw-12714	69	14	,	,	PUNCT
taxlaw-12714	69	15	2022	2022	NUM
taxlaw-12714	69	16	)	)	PUNCT
taxlaw-12714	69	17	(	(	PUNCT
taxlaw-12714	69	18	unpublished	unpublished	ADJ
taxlaw-12714	69	19	manuscript	manuscript	NOUN
taxlaw-12714	69	20	)	)	PUNCT
taxlaw-12714	69	21	(	(	PUNCT
taxlaw-12714	69	22	on	on	ADP
taxlaw-12714	69	23	file	file	NOUN
taxlaw-12714	69	24	with	with	ADP
taxlaw-12714	69	25	allard	allard	PROPN
taxlaw-12714	69	26	research	research	PROPN
taxlaw-12714	69	27	commons	commons	PROPN
taxlaw-12714	69	28	,	,	PUNCT
taxlaw-12714	69	29	peter	peter	PROPN
taxlaw-12714	69	30	a.	a.	PROPN
taxlaw-12714	69	31	allard	allard	PROPN
taxlaw-12714	69	32	school	school	PROPN
taxlaw-12714	69	33	of	of	ADP
taxlaw-12714	69	34	law	law	NOUN
taxlaw-12714	69	35	,	,	PUNCT
taxlaw-12714	69	36	the	the	DET
taxlaw-12714	69	37	university	university	NOUN
taxlaw-12714	69	38	of	of	ADP
taxlaw-12714	69	39	british	british	PROPN
taxlaw-12714	69	40	columbia	columbia	PROPN
taxlaw-12714	69	41	)	)	PUNCT
taxlaw-12714	69	42	;	;	PUNCT
taxlaw-12714	69	43	jinyan	jinyan	PROPN
taxlaw-12714	69	44	li	li	PROPN
taxlaw-12714	69	45	,	,	PUNCT
taxlaw-12714	69	46	the	the	DET
taxlaw-12714	69	47	pillar	pillar	NOUN
taxlaw-12714	69	48	2	2	NUM
taxlaw-12714	69	49	undertaxed	undertaxe	VERB
taxlaw-12714	69	50	payments	payment	NOUN
taxlaw-12714	69	51	rule	rule	NOUN
taxlaw-12714	69	52	departs	depart	VERB
taxlaw-12714	69	53	from	from	ADP
taxlaw-12714	69	54	international	international	ADJ
taxlaw-12714	69	55	consensus	consensus	NOUN
taxlaw-12714	69	56	and	and	CCONJ
taxlaw-12714	69	57	tax	tax	NOUN
taxlaw-12714	69	58	treaties	treaty	NOUN
taxlaw-12714	69	59	,	,	PUNCT
taxlaw-12714	69	60	174	174	NUM
taxlaw-12714	69	61	tax	tax	NOUN
taxlaw-12714	69	62	notes	note	NOUN
taxlaw-12714	69	63	fed	feed	VERB
taxlaw-12714	69	64	.	.	PUNCT
taxlaw-12714	70	1	1695,1696	1695,1696	NUM
taxlaw-12714	70	2	(	(	PUNCT
taxlaw-12714	70	3	2022	2022	NUM
taxlaw-12714	70	4	)	)	PUNCT
taxlaw-12714	70	5	(	(	PUNCT
taxlaw-12714	70	6	stressing	stress	VERB
taxlaw-12714	70	7	the	the	DET
taxlaw-12714	70	8	importance	importance	NOUN
taxlaw-12714	70	9	of	of	ADP
taxlaw-12714	70	10	the	the	DET
taxlaw-12714	70	11	change	change	NOUN
taxlaw-12714	70	12	in	in	ADP
taxlaw-12714	70	13	the	the	DET
taxlaw-12714	70	14	wording	wording	NOUN
taxlaw-12714	70	15	of	of	ADP
taxlaw-12714	70	16	the	the	DET
taxlaw-12714	70	17	utpr	utpr	NOUN
taxlaw-12714	70	18	from	from	ADP
taxlaw-12714	70	19	payments	payment	NOUN
taxlaw-12714	70	20	to	to	ADP
taxlaw-12714	70	21	profits	profit	NOUN
taxlaw-12714	70	22	)	)	PUNCT
taxlaw-12714	70	23	;	;	PUNCT
taxlaw-12714	70	24	see	see	VERB
taxlaw-12714	70	25	discussion	discussion	NOUN
taxlaw-12714	70	26	infra	infra	NOUN
taxlaw-12714	70	27	section	section	NOUN
taxlaw-12714	70	28	iii.c	iii.c	PROPN
taxlaw-12714	70	29	.	.	PUNCT
taxlaw-12714	70	30	15	15	NUM
taxlaw-12714	70	31	oecd	oecd	PROPN
taxlaw-12714	70	32	,	,	PUNCT
taxlaw-12714	70	33	model	model	NOUN
taxlaw-12714	70	34	rules	rule	NOUN
taxlaw-12714	70	35	,	,	PUNCT
taxlaw-12714	70	36	supra	supra	PROPN
taxlaw-12714	70	37	note	note	NOUN
taxlaw-12714	70	38	1	1	NUM
taxlaw-12714	70	39	,	,	PUNCT
taxlaw-12714	70	40	at	at	ADP
taxlaw-12714	70	41	30–31	30–31	NUM
taxlaw-12714	70	42	.	.	PUNCT
taxlaw-12714	71	1	oecd	oecd	PROPN
taxlaw-12714	71	2	,	,	PUNCT
taxlaw-12714	71	3	model	model	NOUN
taxlaw-12714	71	4	rules	rule	NOUN
taxlaw-12714	71	5	commentaries	commentary	NOUN
taxlaw-12714	71	6	,	,	PUNCT
taxlaw-12714	71	7	supra	supra	PROPN
taxlaw-12714	71	8	note	note	NOUN
taxlaw-12714	71	9	1	1	NUM
taxlaw-12714	71	10	,	,	PUNCT
taxlaw-12714	71	11	at	at	ADP
taxlaw-12714	71	12	119–27	119–27	PROPN
taxlaw-12714	71	13	.	.	PUNCT
taxlaw-12714	72	1	16	16	NUM
taxlaw-12714	73	1	some	some	DET
taxlaw-12714	73	2	commentators	commentator	NOUN
taxlaw-12714	73	3	argue	argue	VERB
taxlaw-12714	73	4	that	that	SCONJ
taxlaw-12714	73	5	this	this	PRON
taxlaw-12714	73	6	should	should	AUX
taxlaw-12714	73	7	be	be	AUX
taxlaw-12714	73	8	inspired	inspire	VERB
taxlaw-12714	73	9	by	by	ADP
taxlaw-12714	73	10	the	the	DET
taxlaw-12714	73	11	qualified	qualified	ADJ
taxlaw-12714	73	12	business	business	NOUN
taxlaw-12714	73	13	asset	asset	NOUN
taxlaw-12714	73	14	investment	investment	NOUN
taxlaw-12714	73	15	(	(	PUNCT
taxlaw-12714	73	16	qbai	qbai	NOUN
taxlaw-12714	73	17	)	)	PUNCT
taxlaw-12714	73	18	of	of	ADP
taxlaw-12714	73	19	the	the	DET
taxlaw-12714	73	20	us	us	PROPN
taxlaw-12714	73	21	global	global	ADJ
taxlaw-12714	73	22	intangible	intangible	ADJ
taxlaw-12714	73	23	low	low	ADJ
taxlaw-12714	73	24	-	-	PUNCT
taxlaw-12714	73	25	tax	tax	NOUN
taxlaw-12714	73	26	income	income	NOUN
taxlaw-12714	73	27	(	(	PUNCT
taxlaw-12714	73	28	gilti	gilti	NOUN
taxlaw-12714	73	29	)	)	PUNCT
taxlaw-12714	73	30	regime	regime	NOUN
taxlaw-12714	73	31	,	,	PUNCT
taxlaw-12714	73	32	and	and	CCONJ
taxlaw-12714	73	33	it	it	PRON
taxlaw-12714	73	34	would	would	AUX
taxlaw-12714	73	35	represent	represent	VERB
taxlaw-12714	73	36	a	a	DET
taxlaw-12714	73	37	“	"	PUNCT
taxlaw-12714	73	38	political	political	ADJ
taxlaw-12714	73	39	compromise	compromise	NOUN
taxlaw-12714	73	40	”	"	PUNCT
taxlaw-12714	73	41	between	between	ADP
taxlaw-12714	73	42	the	the	DET
taxlaw-12714	73	43	different	different	ADJ
taxlaw-12714	73	44	views	view	NOUN
taxlaw-12714	73	45	regarding	regard	VERB
taxlaw-12714	73	46	the	the	DET
taxlaw-12714	73	47	purpose	purpose	NOUN
taxlaw-12714	73	48	of	of	ADP
taxlaw-12714	73	49	a	a	DET
taxlaw-12714	73	50	global	global	ADJ
taxlaw-12714	73	51	minimum	minimum	ADJ
taxlaw-12714	73	52	tax	tax	NOUN
taxlaw-12714	73	53	.	.	PUNCT
taxlaw-12714	74	1	englisch	englisch	ADJ
taxlaw-12714	74	2	,	,	PUNCT
taxlaw-12714	74	3	supra	supra	ADJ
taxlaw-12714	74	4	note	note	NOUN
taxlaw-12714	74	5	3	3	NUM
taxlaw-12714	74	6	,	,	PUNCT
taxlaw-12714	74	7	at	at	ADP
taxlaw-12714	74	8	6	6	NUM
taxlaw-12714	74	9	;	;	PUNCT
taxlaw-12714	74	10	united	united	PROPN
taxlaw-12714	74	11	nations	nations	PROPN
taxlaw-12714	74	12	conference	conference	PROPN
taxlaw-12714	74	13	on	on	ADP
taxlaw-12714	74	14	trade	trade	NOUN
taxlaw-12714	74	15	and	and	CCONJ
taxlaw-12714	74	16	dev	dev	PROPN
taxlaw-12714	74	17	.	.	PROPN
taxlaw-12714	74	18	,	,	PUNCT
taxlaw-12714	74	19	world	world	NOUN
taxlaw-12714	74	20	investment	investment	NOUN
taxlaw-12714	74	21	report	report	NOUN
taxlaw-12714	74	22	2022	2022	NUM
taxlaw-12714	74	23	,	,	PUNCT
taxlaw-12714	74	24	international	international	ADJ
taxlaw-12714	74	25	tax	tax	NOUN
taxlaw-12714	74	26	reforms	reform	NOUN
taxlaw-12714	74	27	and	and	CCONJ
taxlaw-12714	74	28	sustainable	sustainable	ADJ
taxlaw-12714	74	29	investment	investment	NOUN
taxlaw-12714	74	30	,	,	PUNCT
taxlaw-12714	74	31	107–108	107–108	NUM
taxlaw-12714	74	32	(	(	PUNCT
taxlaw-12714	74	33	2022	2022	NUM
taxlaw-12714	74	34	)	)	PUNCT
taxlaw-12714	75	1	[	[	X
taxlaw-12714	75	2	hereinafter	hereinafter	NOUN
taxlaw-12714	75	3	unctad	unctad	NOUN
taxlaw-12714	75	4	,	,	PUNCT
taxlaw-12714	75	5	world	world	NOUN
taxlaw-12714	75	6	investment	investment	NOUN
taxlaw-12714	75	7	report	report	NOUN
taxlaw-12714	75	8	]	]	X
taxlaw-12714	75	9	;	;	PUNCT
taxlaw-12714	75	10	treas	treas	PROPN
taxlaw-12714	75	11	.	.	PUNCT
taxlaw-12714	76	1	reg	reg	PROPN
taxlaw-12714	76	2	.	.	PUNCT
taxlaw-12714	77	1	§	§	PROPN
taxlaw-12714	77	2	1.250(b)-2	1.250(b)-2	PROPN
taxlaw-12714	77	3	(	(	PUNCT
taxlaw-12714	77	4	qualified	qualified	ADJ
taxlaw-12714	77	5	business	business	NOUN
taxlaw-12714	77	6	asset	asset	NOUN
taxlaw-12714	77	7	investment	investment	NOUN
taxlaw-12714	77	8	regulation	regulation	NOUN
taxlaw-12714	77	9	)	)	PUNCT
taxlaw-12714	77	10	.	.	PUNCT
taxlaw-12714	78	1	192	192	NUM
taxlaw-12714	78	2	columbia	columbia	PROPN
taxlaw-12714	78	3	journal	journal	PROPN
taxlaw-12714	78	4	of	of	ADP
taxlaw-12714	78	5	tax	tax	NOUN
taxlaw-12714	78	6	law	law	NOUN
taxlaw-12714	78	7	[	[	X
taxlaw-12714	78	8	vol	vol	NOUN
taxlaw-12714	78	9	15:2	15:2	NUM
taxlaw-12714	78	10	kind	kind	NOUN
taxlaw-12714	78	11	vis	vis	X
taxlaw-12714	78	12	-	-	PUNCT
taxlaw-12714	78	13	à	à	X
taxlaw-12714	78	14	-	-	PUNCT
taxlaw-12714	78	15	vis	vis	X
taxlaw-12714	78	16	companies	company	NOUN
taxlaw-12714	78	17	that	that	PRON
taxlaw-12714	78	18	rely	rely	VERB
taxlaw-12714	78	19	more	more	ADV
taxlaw-12714	78	20	upon	upon	SCONJ
taxlaw-12714	78	21	intangibles	intangible	NOUN
taxlaw-12714	78	22	or	or	CCONJ
taxlaw-12714	78	23	lower	low	ADJ
taxlaw-12714	78	24	numbers	number	NOUN
taxlaw-12714	78	25	of	of	ADP
taxlaw-12714	78	26	employees	employee	NOUN
taxlaw-12714	78	27	to	to	PART
taxlaw-12714	78	28	generate	generate	VERB
taxlaw-12714	78	29	business	business	NOUN
taxlaw-12714	78	30	profits.17	profits.17	PROPN
taxlaw-12714	78	31	finally	finally	ADV
taxlaw-12714	78	32	,	,	PUNCT
taxlaw-12714	78	33	the	the	DET
taxlaw-12714	78	34	oecd	oecd	PROPN
taxlaw-12714	78	35	model	model	NOUN
taxlaw-12714	78	36	rules	rule	NOUN
taxlaw-12714	78	37	also	also	ADV
taxlaw-12714	78	38	contemplate	contemplate	VERB
taxlaw-12714	78	39	an	an	DET
taxlaw-12714	78	40	interesting	interesting	ADJ
taxlaw-12714	78	41	alternative	alternative	NOUN
taxlaw-12714	78	42	for	for	SCONJ
taxlaw-12714	78	43	countries	country	NOUN
taxlaw-12714	78	44	to	to	PART
taxlaw-12714	78	45	introduce	introduce	VERB
taxlaw-12714	78	46	their	their	PRON
taxlaw-12714	78	47	own	own	ADJ
taxlaw-12714	78	48	domestic	domestic	ADJ
taxlaw-12714	78	49	minimum	minimum	ADJ
taxlaw-12714	78	50	tax	tax	NOUN
taxlaw-12714	78	51	or	or	CCONJ
taxlaw-12714	78	52	“	"	PUNCT
taxlaw-12714	78	53	qualified	qualified	ADJ
taxlaw-12714	78	54	domestic	domestic	ADJ
taxlaw-12714	78	55	minimum	minimum	ADJ
taxlaw-12714	78	56	top	top	ADJ
taxlaw-12714	78	57	-	-	PUNCT
taxlaw-12714	78	58	up	up	ADP
taxlaw-12714	78	59	tax	tax	NOUN
taxlaw-12714	78	60	”	"	PUNCT
taxlaw-12714	78	61	(	(	PUNCT
taxlaw-12714	78	62	qdmtt	qdmtt	NOUN
taxlaw-12714	78	63	)	)	PUNCT
taxlaw-12714	78	64	.	.	PUNCT
taxlaw-12714	79	1	however	however	ADV
taxlaw-12714	79	2	,	,	PUNCT
taxlaw-12714	79	3	this	this	DET
taxlaw-12714	79	4	alternative	alternative	NOUN
taxlaw-12714	79	5	has	have	VERB
taxlaw-12714	79	6	two	two	NUM
taxlaw-12714	79	7	main	main	ADJ
taxlaw-12714	79	8	caveats.18	caveats.18	NOUN
taxlaw-12714	79	9	first	first	ADV
taxlaw-12714	79	10	,	,	PUNCT
taxlaw-12714	79	11	the	the	DET
taxlaw-12714	79	12	domestic	domestic	ADJ
taxlaw-12714	79	13	version	version	NOUN
taxlaw-12714	79	14	of	of	ADP
taxlaw-12714	79	15	the	the	DET
taxlaw-12714	79	16	minimum	minimum	ADJ
taxlaw-12714	79	17	tax	tax	NOUN
taxlaw-12714	79	18	must	must	AUX
taxlaw-12714	79	19	resemble	resemble	VERB
taxlaw-12714	79	20	the	the	DET
taxlaw-12714	79	21	oecd	oecd	PROPN
taxlaw-12714	79	22	minimum	minimum	ADJ
taxlaw-12714	79	23	tax	tax	NOUN
taxlaw-12714	79	24	rules	rule	NOUN
taxlaw-12714	79	25	to	to	PART
taxlaw-12714	79	26	be	be	AUX
taxlaw-12714	79	27	considered	consider	VERB
taxlaw-12714	79	28	as	as	ADP
taxlaw-12714	79	29	a	a	DET
taxlaw-12714	79	30	“	"	PUNCT
taxlaw-12714	79	31	qualified	qualified	ADJ
taxlaw-12714	79	32	”	"	PUNCT
taxlaw-12714	79	33	domestic	domestic	ADJ
taxlaw-12714	79	34	minimum	minimum	ADJ
taxlaw-12714	79	35	tax	tax	NOUN
taxlaw-12714	79	36	.	.	PUNCT
taxlaw-12714	80	1	second	second	ADJ
taxlaw-12714	80	2	,	,	PUNCT
taxlaw-12714	80	3	the	the	DET
taxlaw-12714	80	4	revenue	revenue	NOUN
taxlaw-12714	80	5	collection	collection	NOUN
taxlaw-12714	80	6	that	that	PRON
taxlaw-12714	80	7	the	the	DET
taxlaw-12714	80	8	domestic	domestic	ADJ
taxlaw-12714	80	9	minimum	minimum	NOUN
taxlaw-12714	80	10	tax	tax	NOUN
taxlaw-12714	80	11	generates	generate	NOUN
taxlaw-12714	80	12	can	can	AUX
taxlaw-12714	80	13	not	not	PART
taxlaw-12714	80	14	be	be	AUX
taxlaw-12714	80	15	used	use	VERB
taxlaw-12714	80	16	to	to	PART
taxlaw-12714	80	17	grant	grant	VERB
taxlaw-12714	80	18	any	any	DET
taxlaw-12714	80	19	“	"	PUNCT
taxlaw-12714	80	20	collateral	collateral	ADJ
taxlaw-12714	80	21	benefits	benefit	NOUN
taxlaw-12714	80	22	”	"	PUNCT
taxlaw-12714	80	23	associated	associate	VERB
taxlaw-12714	80	24	with	with	ADP
taxlaw-12714	80	25	it.19	it.19	NOUN
taxlaw-12714	80	26	although	although	SCONJ
taxlaw-12714	80	27	the	the	DET
taxlaw-12714	80	28	oecd	oecd	PROPN
taxlaw-12714	80	29	model	model	NOUN
taxlaw-12714	80	30	rules	rule	NOUN
taxlaw-12714	80	31	do	do	AUX
taxlaw-12714	80	32	not	not	PART
taxlaw-12714	80	33	provide	provide	VERB
taxlaw-12714	80	34	any	any	DET
taxlaw-12714	80	35	further	further	ADJ
taxlaw-12714	80	36	guidance	guidance	NOUN
taxlaw-12714	80	37	regarding	regard	VERB
taxlaw-12714	80	38	the	the	DET
taxlaw-12714	80	39	design	design	NOUN
taxlaw-12714	80	40	of	of	ADP
taxlaw-12714	80	41	the	the	DET
taxlaw-12714	80	42	domestic	domestic	ADJ
taxlaw-12714	80	43	minimum	minimum	ADJ
taxlaw-12714	80	44	tax	tax	NOUN
taxlaw-12714	80	45	,	,	PUNCT
taxlaw-12714	80	46	the	the	DET
taxlaw-12714	80	47	advantages	advantage	NOUN
taxlaw-12714	80	48	of	of	ADP
taxlaw-12714	80	49	this	this	DET
taxlaw-12714	80	50	option	option	NOUN
taxlaw-12714	80	51	appear	appear	VERB
taxlaw-12714	80	52	to	to	PART
taxlaw-12714	80	53	be	be	AUX
taxlaw-12714	80	54	quite	quite	ADV
taxlaw-12714	80	55	intuitive	intuitive	ADJ
taxlaw-12714	80	56	since	since	SCONJ
taxlaw-12714	80	57	a	a	DET
taxlaw-12714	80	58	domestic	domestic	ADJ
taxlaw-12714	80	59	minimum	minimum	ADJ
taxlaw-12714	80	60	tax	tax	NOUN
taxlaw-12714	80	61	that	that	PRON
taxlaw-12714	80	62	is	be	AUX
taxlaw-12714	80	63	considered	consider	VERB
taxlaw-12714	80	64	a	a	DET
taxlaw-12714	80	65	qdmtt	qdmtt	NOUN
taxlaw-12714	80	66	would	would	AUX
taxlaw-12714	80	67	be	be	AUX
taxlaw-12714	80	68	prioritized	prioritize	VERB
taxlaw-12714	80	69	in	in	ADP
taxlaw-12714	80	70	the	the	DET
taxlaw-12714	80	71	hierarchy	hierarchy	NOUN
taxlaw-12714	80	72	of	of	ADP
taxlaw-12714	80	73	the	the	DET
taxlaw-12714	80	74	global	global	ADJ
taxlaw-12714	80	75	minimum	minimum	ADJ
taxlaw-12714	80	76	tax	tax	NOUN
taxlaw-12714	80	77	rules	rule	NOUN
taxlaw-12714	80	78	,	,	PUNCT
taxlaw-12714	80	79	preventing	prevent	VERB
taxlaw-12714	80	80	the	the	DET
taxlaw-12714	80	81	promised	promise	VERB
taxlaw-12714	80	82	revenues	revenue	NOUN
taxlaw-12714	80	83	derived	derive	VERB
taxlaw-12714	80	84	from	from	ADP
taxlaw-12714	80	85	the	the	DET
taxlaw-12714	80	86	application	application	NOUN
taxlaw-12714	80	87	of	of	ADP
taxlaw-12714	80	88	the	the	DET
taxlaw-12714	80	89	global	global	ADJ
taxlaw-12714	80	90	minimum	minimum	ADJ
taxlaw-12714	80	91	tax	tax	NOUN
taxlaw-12714	80	92	from	from	ADP
taxlaw-12714	80	93	ending	end	VERB
taxlaw-12714	80	94	up	up	ADP
taxlaw-12714	80	95	in	in	ADP
taxlaw-12714	80	96	the	the	DET
taxlaw-12714	80	97	country	country	NOUN
taxlaw-12714	80	98	of	of	ADP
taxlaw-12714	80	99	the	the	DET
taxlaw-12714	80	100	upe.20	upe.20	PROPN
taxlaw-12714	80	101	in	in	ADP
taxlaw-12714	80	102	contrast	contrast	NOUN
taxlaw-12714	80	103	,	,	PUNCT
taxlaw-12714	80	104	a	a	DET
taxlaw-12714	80	105	domestic	domestic	ADJ
taxlaw-12714	80	106	minimum	minimum	ADJ
taxlaw-12714	80	107	tax	tax	NOUN
taxlaw-12714	80	108	that	that	PRON
taxlaw-12714	80	109	is	be	AUX
taxlaw-12714	80	110	not	not	PART
taxlaw-12714	80	111	considered	consider	VERB
taxlaw-12714	80	112	a	a	DET
taxlaw-12714	80	113	qdmtt	qdmtt	NOUN
taxlaw-12714	80	114	but	but	CCONJ
taxlaw-12714	80	115	which	which	PRON
taxlaw-12714	80	116	meets	meet	VERB
taxlaw-12714	80	117	the	the	DET
taxlaw-12714	80	118	characteristics	characteristic	NOUN
taxlaw-12714	80	119	of	of	ADP
taxlaw-12714	80	120	a	a	DET
taxlaw-12714	80	121	“	"	PUNCT
taxlaw-12714	80	122	covered	covered	ADJ
taxlaw-12714	80	123	tax	tax	NOUN
taxlaw-12714	80	124	”	"	PUNCT
taxlaw-12714	80	125	under	under	ADP
taxlaw-12714	80	126	the	the	DET
taxlaw-12714	80	127	global	global	ADJ
taxlaw-12714	80	128	minimum	minimum	ADJ
taxlaw-12714	80	129	tax	tax	NOUN
taxlaw-12714	80	130	rules	rule	NOUN
taxlaw-12714	80	131	17	17	NUM
taxlaw-12714	80	132	whether	whether	SCONJ
taxlaw-12714	80	133	this	this	PRON
taxlaw-12714	80	134	is	be	AUX
taxlaw-12714	80	135	the	the	DET
taxlaw-12714	80	136	right	right	ADJ
taxlaw-12714	80	137	incentive	incentive	NOUN
taxlaw-12714	80	138	or	or	CCONJ
taxlaw-12714	80	139	even	even	ADV
taxlaw-12714	80	140	the	the	DET
taxlaw-12714	80	141	role	role	NOUN
taxlaw-12714	80	142	of	of	ADP
taxlaw-12714	80	143	the	the	DET
taxlaw-12714	80	144	oecd	oecd	PROPN
taxlaw-12714	80	145	pillar	pillar	NOUN
taxlaw-12714	80	146	2	2	NUM
taxlaw-12714	80	147	is	be	AUX
taxlaw-12714	80	148	something	something	PRON
taxlaw-12714	80	149	that	that	PRON
taxlaw-12714	80	150	has	have	AUX
taxlaw-12714	80	151	been	be	AUX
taxlaw-12714	80	152	already	already	ADV
taxlaw-12714	80	153	discussed	discuss	VERB
taxlaw-12714	80	154	in	in	ADP
taxlaw-12714	80	155	the	the	DET
taxlaw-12714	80	156	tax	tax	NOUN
taxlaw-12714	80	157	literature	literature	NOUN
taxlaw-12714	80	158	.	.	PUNCT
taxlaw-12714	81	1	see	see	VERB
taxlaw-12714	81	2	,	,	PUNCT
taxlaw-12714	81	3	e.g.	e.g.	ADV
taxlaw-12714	81	4	,	,	PUNCT
taxlaw-12714	81	5	mindy	mindy	PROPN
taxlaw-12714	81	6	herzfeld	herzfeld	NOUN
taxlaw-12714	81	7	,	,	PUNCT
taxlaw-12714	81	8	tax	tax	NOUN
taxlaw-12714	81	9	credits	credit	NOUN
taxlaw-12714	81	10	and	and	CCONJ
taxlaw-12714	81	11	incentives	incentive	NOUN
taxlaw-12714	81	12	under	under	ADP
taxlaw-12714	81	13	a	a	DET
taxlaw-12714	81	14	global	global	ADJ
taxlaw-12714	81	15	minimum	minimum	ADJ
taxlaw-12714	81	16	tax	tax	NOUN
taxlaw-12714	81	17	regime	regime	NOUN
taxlaw-12714	81	18	,	,	PUNCT
taxlaw-12714	81	19	106	106	NUM
taxlaw-12714	81	20	tax	tax	NOUN
taxlaw-12714	81	21	notes	note	NOUN
taxlaw-12714	81	22	int’l	int’l	ADJ
taxlaw-12714	81	23	1605	1605	NUM
taxlaw-12714	81	24	(	(	PUNCT
taxlaw-12714	81	25	2022	2022	NUM
taxlaw-12714	81	26	)	)	PUNCT
taxlaw-12714	81	27	.	.	PUNCT
taxlaw-12714	82	1	18	18	NUM
taxlaw-12714	82	2	article	article	NOUN
taxlaw-12714	82	3	10.1.1	10.1.1	NOUN
taxlaw-12714	82	4	of	of	ADP
taxlaw-12714	82	5	the	the	DET
taxlaw-12714	82	6	oecd	oecd	PROPN
taxlaw-12714	82	7	model	model	NOUN
taxlaw-12714	82	8	rules	rule	NOUN
taxlaw-12714	82	9	defines	define	VERB
taxlaw-12714	82	10	a	a	DET
taxlaw-12714	82	11	qualified	qualified	ADJ
taxlaw-12714	82	12	domestic	domestic	ADJ
taxlaw-12714	82	13	minimum	minimum	ADJ
taxlaw-12714	82	14	top	top	ADJ
taxlaw-12714	82	15	-	-	PUNCT
taxlaw-12714	82	16	up	up	ADP
taxlaw-12714	82	17	tax	tax	NOUN
taxlaw-12714	82	18	as	as	ADP
taxlaw-12714	82	19	“	"	PUNCT
taxlaw-12714	82	20	a	a	DET
taxlaw-12714	82	21	minimum	minimum	ADJ
taxlaw-12714	82	22	tax	tax	NOUN
taxlaw-12714	82	23	that	that	PRON
taxlaw-12714	82	24	is	be	AUX
taxlaw-12714	82	25	included	include	VERB
taxlaw-12714	82	26	in	in	ADP
taxlaw-12714	82	27	the	the	DET
taxlaw-12714	82	28	domestic	domestic	ADJ
taxlaw-12714	82	29	law	law	NOUN
taxlaw-12714	82	30	of	of	ADP
taxlaw-12714	82	31	a	a	DET
taxlaw-12714	82	32	jurisdiction	jurisdiction	NOUN
taxlaw-12714	82	33	and	and	CCONJ
taxlaw-12714	82	34	that	that	SCONJ
taxlaw-12714	82	35	:	:	PUNCT
taxlaw-12714	82	36	(	(	PUNCT
taxlaw-12714	82	37	a	a	X
taxlaw-12714	82	38	)	)	PUNCT
taxlaw-12714	82	39	determines	determine	VERB
taxlaw-12714	82	40	the	the	DET
taxlaw-12714	82	41	excess	excess	ADJ
taxlaw-12714	82	42	profits	profit	NOUN
taxlaw-12714	82	43	of	of	ADP
taxlaw-12714	82	44	the	the	DET
taxlaw-12714	82	45	constituent	constituent	NOUN
taxlaw-12714	82	46	entities	entity	NOUN
taxlaw-12714	82	47	located	locate	VERB
taxlaw-12714	82	48	in	in	ADP
taxlaw-12714	82	49	the	the	DET
taxlaw-12714	82	50	jurisdiction	jurisdiction	NOUN
taxlaw-12714	82	51	(	(	PUNCT
taxlaw-12714	82	52	domestic	domestic	ADJ
taxlaw-12714	82	53	excess	excess	ADJ
taxlaw-12714	82	54	profits	profit	NOUN
taxlaw-12714	82	55	)	)	PUNCT
taxlaw-12714	82	56	in	in	ADP
taxlaw-12714	82	57	a	a	DET
taxlaw-12714	82	58	manner	manner	NOUN
taxlaw-12714	82	59	that	that	PRON
taxlaw-12714	82	60	is	be	AUX
taxlaw-12714	82	61	equivalent	equivalent	ADJ
taxlaw-12714	82	62	to	to	ADP
taxlaw-12714	82	63	the	the	DET
taxlaw-12714	82	64	globe	globe	NOUN
taxlaw-12714	82	65	rules	rule	NOUN
taxlaw-12714	82	66	;	;	PUNCT
taxlaw-12714	82	67	(	(	PUNCT
taxlaw-12714	82	68	b	b	X
taxlaw-12714	82	69	)	)	PUNCT
taxlaw-12714	82	70	operates	operate	VERB
taxlaw-12714	82	71	to	to	PART
taxlaw-12714	82	72	increase	increase	VERB
taxlaw-12714	82	73	domestic	domestic	ADJ
taxlaw-12714	82	74	tax	tax	NOUN
taxlaw-12714	82	75	liability	liability	NOUN
taxlaw-12714	82	76	with	with	ADP
taxlaw-12714	82	77	respect	respect	NOUN
taxlaw-12714	82	78	to	to	ADP
taxlaw-12714	82	79	domestic	domestic	ADJ
taxlaw-12714	82	80	excess	excess	ADJ
taxlaw-12714	82	81	profits	profit	NOUN
taxlaw-12714	82	82	to	to	ADP
taxlaw-12714	82	83	the	the	DET
taxlaw-12714	82	84	minimum	minimum	ADJ
taxlaw-12714	82	85	rate	rate	NOUN
taxlaw-12714	82	86	for	for	ADP
taxlaw-12714	82	87	the	the	DET
taxlaw-12714	82	88	jurisdiction	jurisdiction	NOUN
taxlaw-12714	82	89	and	and	CCONJ
taxlaw-12714	82	90	constituent	constituent	ADJ
taxlaw-12714	82	91	entities	entity	NOUN
taxlaw-12714	82	92	for	for	ADP
taxlaw-12714	82	93	a	a	DET
taxlaw-12714	82	94	fiscal	fiscal	ADJ
taxlaw-12714	82	95	year	year	NOUN
taxlaw-12714	82	96	;	;	PUNCT
taxlaw-12714	82	97	and	and	CCONJ
taxlaw-12714	82	98	(	(	PUNCT
taxlaw-12714	82	99	c	c	X
taxlaw-12714	82	100	)	)	PUNCT
taxlaw-12714	82	101	is	be	AUX
taxlaw-12714	82	102	implemented	implement	VERB
taxlaw-12714	82	103	and	and	CCONJ
taxlaw-12714	82	104	administered	administer	VERB
taxlaw-12714	82	105	in	in	ADP
taxlaw-12714	82	106	a	a	DET
taxlaw-12714	82	107	way	way	NOUN
taxlaw-12714	82	108	that	that	PRON
taxlaw-12714	82	109	is	be	AUX
taxlaw-12714	82	110	consistent	consistent	ADJ
taxlaw-12714	82	111	with	with	ADP
taxlaw-12714	82	112	the	the	DET
taxlaw-12714	82	113	outcomes	outcome	NOUN
taxlaw-12714	82	114	provided	provide	VERB
taxlaw-12714	82	115	for	for	ADP
taxlaw-12714	82	116	under	under	ADP
taxlaw-12714	82	117	the	the	DET
taxlaw-12714	82	118	globe	globe	NOUN
taxlaw-12714	82	119	rules	rule	NOUN
taxlaw-12714	82	120	and	and	CCONJ
taxlaw-12714	82	121	the	the	DET
taxlaw-12714	82	122	commentary	commentary	NOUN
taxlaw-12714	82	123	,	,	PUNCT
taxlaw-12714	82	124	provided	provide	VERB
taxlaw-12714	82	125	that	that	SCONJ
taxlaw-12714	82	126	such	such	ADJ
taxlaw-12714	82	127	jurisdiction	jurisdiction	NOUN
taxlaw-12714	82	128	does	do	AUX
taxlaw-12714	82	129	not	not	PART
taxlaw-12714	82	130	provide	provide	VERB
taxlaw-12714	82	131	any	any	DET
taxlaw-12714	82	132	benefits	benefit	NOUN
taxlaw-12714	82	133	that	that	PRON
taxlaw-12714	82	134	are	be	AUX
taxlaw-12714	82	135	related	relate	VERB
taxlaw-12714	82	136	to	to	ADP
taxlaw-12714	82	137	such	such	ADJ
taxlaw-12714	82	138	rules	rule	NOUN
taxlaw-12714	82	139	.	.	PUNCT
taxlaw-12714	82	140	”	"	PUNCT
taxlaw-12714	83	1	oecd	oecd	PROPN
taxlaw-12714	83	2	,	,	PUNCT
taxlaw-12714	83	3	model	model	NOUN
taxlaw-12714	83	4	rules	rule	NOUN
taxlaw-12714	83	5	,	,	PUNCT
taxlaw-12714	83	6	supra	supra	PROPN
taxlaw-12714	83	7	note	note	NOUN
taxlaw-12714	83	8	1	1	NUM
taxlaw-12714	83	9	,	,	PUNCT
taxlaw-12714	83	10	at	at	ADP
taxlaw-12714	83	11	64	64	NUM
taxlaw-12714	83	12	.	.	PUNCT
taxlaw-12714	83	13	19	19	NUM
taxlaw-12714	83	14	this	this	DET
taxlaw-12714	83	15	prohibition	prohibition	NOUN
taxlaw-12714	83	16	prevents	prevent	VERB
taxlaw-12714	83	17	countries	country	NOUN
taxlaw-12714	83	18	from	from	ADP
taxlaw-12714	83	19	using	use	VERB
taxlaw-12714	83	20	revenues	revenue	NOUN
taxlaw-12714	83	21	associated	associate	VERB
taxlaw-12714	83	22	with	with	ADP
taxlaw-12714	83	23	the	the	DET
taxlaw-12714	83	24	domestic	domestic	ADJ
taxlaw-12714	83	25	minimum	minimum	ADJ
taxlaw-12714	83	26	tax	tax	NOUN
taxlaw-12714	83	27	for	for	ADP
taxlaw-12714	83	28	the	the	DET
taxlaw-12714	83	29	purpose	purpose	NOUN
taxlaw-12714	83	30	of	of	ADP
taxlaw-12714	83	31	benefiting	benefit	VERB
taxlaw-12714	83	32	the	the	DET
taxlaw-12714	83	33	same	same	ADJ
taxlaw-12714	83	34	companies	company	NOUN
taxlaw-12714	83	35	subject	subject	ADJ
taxlaw-12714	83	36	to	to	ADP
taxlaw-12714	83	37	minimum	minimum	ADJ
taxlaw-12714	83	38	taxation	taxation	NOUN
taxlaw-12714	83	39	in	in	ADP
taxlaw-12714	83	40	their	their	PRON
taxlaw-12714	83	41	jurisdictions	jurisdiction	NOUN
taxlaw-12714	83	42	.	.	PUNCT
taxlaw-12714	84	1	the	the	DET
taxlaw-12714	84	2	potential	potential	ADJ
taxlaw-12714	84	3	collateral	collateral	ADJ
taxlaw-12714	84	4	benefits	benefit	NOUN
taxlaw-12714	84	5	include	include	VERB
taxlaw-12714	84	6	but	but	CCONJ
taxlaw-12714	84	7	are	be	AUX
taxlaw-12714	84	8	not	not	PART
taxlaw-12714	84	9	limited	limit	VERB
taxlaw-12714	84	10	the	the	DET
taxlaw-12714	84	11	granting	granting	NOUN
taxlaw-12714	84	12	of	of	ADP
taxlaw-12714	84	13	direct	direct	ADJ
taxlaw-12714	84	14	subsidies	subsidy	NOUN
taxlaw-12714	84	15	.	.	PUNCT
taxlaw-12714	85	1	see	see	VERB
taxlaw-12714	85	2	oecd	oecd	PROPN
taxlaw-12714	85	3	,	,	PUNCT
taxlaw-12714	85	4	model	model	NOUN
taxlaw-12714	85	5	rules	rule	NOUN
taxlaw-12714	85	6	commentaries	commentary	NOUN
taxlaw-12714	85	7	,	,	PUNCT
taxlaw-12714	85	8	supra	supra	PROPN
taxlaw-12714	85	9	note	note	NOUN
taxlaw-12714	85	10	1	1	NUM
taxlaw-12714	85	11	,	,	PUNCT
taxlaw-12714	85	12	at	at	ADP
taxlaw-12714	85	13	212	212	NUM
taxlaw-12714	85	14	.	.	PUNCT
taxlaw-12714	86	1	the	the	DET
taxlaw-12714	86	2	oecd	oecd	PROPN
taxlaw-12714	86	3	model	model	PROPN
taxlaw-12714	86	4	rules	rule	VERB
taxlaw-12714	86	5	commentaries	commentary	NOUN
taxlaw-12714	86	6	do	do	AUX
taxlaw-12714	86	7	not	not	PART
taxlaw-12714	86	8	provide	provide	VERB
taxlaw-12714	86	9	a	a	DET
taxlaw-12714	86	10	comprehensive	comprehensive	ADJ
taxlaw-12714	86	11	definition	definition	NOUN
taxlaw-12714	86	12	of	of	ADP
taxlaw-12714	86	13	“	"	PUNCT
taxlaw-12714	86	14	collateral	collateral	ADJ
taxlaw-12714	86	15	benefits	benefit	NOUN
taxlaw-12714	86	16	.	.	PUNCT
taxlaw-12714	86	17	”	"	PUNCT
taxlaw-12714	87	1	however	however	ADV
taxlaw-12714	87	2	,	,	PUNCT
taxlaw-12714	87	3	the	the	DET
taxlaw-12714	87	4	commentaries	commentary	NOUN
taxlaw-12714	87	5	hint	hint	VERB
taxlaw-12714	87	6	when	when	SCONJ
taxlaw-12714	87	7	a	a	DET
taxlaw-12714	87	8	benefit	benefit	NOUN
taxlaw-12714	87	9	could	could	AUX
taxlaw-12714	87	10	be	be	AUX
taxlaw-12714	87	11	considered	consider	VERB
taxlaw-12714	87	12	a	a	DET
taxlaw-12714	87	13	collateral	collateral	ADJ
taxlaw-12714	87	14	benefit	benefit	NOUN
taxlaw-12714	87	15	.	.	PUNCT
taxlaw-12714	88	1	for	for	ADP
taxlaw-12714	88	2	instance	instance	NOUN
taxlaw-12714	88	3	,	,	PUNCT
taxlaw-12714	88	4	the	the	DET
taxlaw-12714	88	5	commentaries	commentary	NOUN
taxlaw-12714	88	6	state	state	VERB
taxlaw-12714	88	7	,	,	PUNCT
taxlaw-12714	88	8	“	"	PUNCT
taxlaw-12714	88	9	[	[	X
taxlaw-12714	88	10	t]he	t]he	ADV
taxlaw-12714	88	11	word	word	NOUN
taxlaw-12714	88	12	‘	'	PUNCT
taxlaw-12714	88	13	benefits	benefit	NOUN
taxlaw-12714	88	14	’	'	PUNCT
taxlaw-12714	88	15	is	be	AUX
taxlaw-12714	88	16	comprehensive	comprehensive	ADJ
taxlaw-12714	88	17	enough	enough	ADV
taxlaw-12714	88	18	to	to	PART
taxlaw-12714	88	19	cover	cover	VERB
taxlaw-12714	88	20	any	any	DET
taxlaw-12714	88	21	kind	kind	NOUN
taxlaw-12714	88	22	of	of	ADP
taxlaw-12714	88	23	advantage	advantage	NOUN
taxlaw-12714	88	24	provided	provide	VERB
taxlaw-12714	88	25	by	by	ADP
taxlaw-12714	88	26	a	a	DET
taxlaw-12714	88	27	jurisdiction	jurisdiction	NOUN
taxlaw-12714	88	28	,	,	PUNCT
taxlaw-12714	88	29	including	include	VERB
taxlaw-12714	88	30	tax	tax	NOUN
taxlaw-12714	88	31	incentives	incentive	NOUN
taxlaw-12714	88	32	,	,	PUNCT
taxlaw-12714	88	33	grants	grant	NOUN
taxlaw-12714	88	34	,	,	PUNCT
taxlaw-12714	88	35	and	and	CCONJ
taxlaw-12714	88	36	subsidies	subsidy	NOUN
taxlaw-12714	88	37	and	and	CCONJ
taxlaw-12714	88	38	the	the	DET
taxlaw-12714	88	39	phrase	phrase	NOUN
taxlaw-12714	88	40	‘	'	PUNCT
taxlaw-12714	88	41	related	relate	VERB
taxlaw-12714	88	42	to	to	ADP
taxlaw-12714	88	43	such	such	ADJ
taxlaw-12714	88	44	rules	rule	NOUN
taxlaw-12714	88	45	’	'	PUNCT
taxlaw-12714	88	46	is	be	AUX
taxlaw-12714	88	47	intentionally	intentionally	ADV
taxlaw-12714	88	48	drafted	draft	VERB
taxlaw-12714	88	49	with	with	ADP
taxlaw-12714	88	50	broad	broad	ADJ
taxlaw-12714	88	51	language	language	NOUN
taxlaw-12714	88	52	to	to	PART
taxlaw-12714	88	53	take	take	VERB
taxlaw-12714	88	54	into	into	ADP
taxlaw-12714	88	55	account	account	NOUN
taxlaw-12714	88	56	different	different	ADJ
taxlaw-12714	88	57	mechanisms	mechanism	NOUN
taxlaw-12714	88	58	through	through	ADP
taxlaw-12714	88	59	which	which	PRON
taxlaw-12714	88	60	the	the	DET
taxlaw-12714	88	61	benefit	benefit	NOUN
taxlaw-12714	88	62	is	be	AUX
taxlaw-12714	88	63	provided	provide	VERB
taxlaw-12714	88	64	.	.	PUNCT
taxlaw-12714	88	65	”	"	PUNCT
taxlaw-12714	89	1	i	i	PRON
taxlaw-12714	89	2	d.	d.	PROPN
taxlaw-12714	89	3	,	,	PUNCT
taxlaw-12714	89	4	at	at	ADP
taxlaw-12714	89	5	213	213	NUM
taxlaw-12714	89	6	.	.	PUNCT
taxlaw-12714	90	1	similarly	similarly	ADV
taxlaw-12714	90	2	,	,	PUNCT
taxlaw-12714	90	3	the	the	DET
taxlaw-12714	90	4	commentaries	commentary	NOUN
taxlaw-12714	90	5	provide	provide	VERB
taxlaw-12714	90	6	an	an	DET
taxlaw-12714	90	7	example	example	NOUN
taxlaw-12714	90	8	of	of	ADP
taxlaw-12714	90	9	what	what	PRON
taxlaw-12714	90	10	should	should	AUX
taxlaw-12714	90	11	not	not	PART
taxlaw-12714	90	12	be	be	AUX
taxlaw-12714	90	13	regarded	regard	VERB
taxlaw-12714	90	14	as	as	ADP
taxlaw-12714	90	15	a	a	DET
taxlaw-12714	90	16	“	"	PUNCT
taxlaw-12714	90	17	collateral	collateral	ADJ
taxlaw-12714	90	18	benefit	benefit	NOUN
taxlaw-12714	90	19	.	.	PUNCT
taxlaw-12714	90	20	”	"	PUNCT
taxlaw-12714	91	1	i	i	PRON
taxlaw-12714	91	2	d.	d.	PROPN
taxlaw-12714	91	3	,	,	PUNCT
taxlaw-12714	91	4	at	at	ADP
taxlaw-12714	91	5	213	213	NUM
taxlaw-12714	91	6	.	.	PUNCT
taxlaw-12714	92	1	in	in	ADP
taxlaw-12714	92	2	the	the	DET
taxlaw-12714	92	3	words	word	NOUN
taxlaw-12714	92	4	of	of	ADP
taxlaw-12714	92	5	the	the	DET
taxlaw-12714	92	6	commentaries	commentary	NOUN
taxlaw-12714	92	7	:	:	PUNCT
taxlaw-12714	92	8	“	"	PUNCT
taxlaw-12714	92	9	for	for	ADP
taxlaw-12714	92	10	instance	instance	NOUN
taxlaw-12714	92	11	,	,	PUNCT
taxlaw-12714	92	12	assume	assume	VERB
taxlaw-12714	92	13	a	a	DET
taxlaw-12714	92	14	jurisdiction	jurisdiction	NOUN
taxlaw-12714	92	15	has	have	AUX
taxlaw-12714	92	16	adopted	adopt	VERB
taxlaw-12714	92	17	all	all	PRON
taxlaw-12714	92	18	of	of	ADP
taxlaw-12714	92	19	the	the	DET
taxlaw-12714	92	20	provisions	provision	NOUN
taxlaw-12714	92	21	of	of	ADP
taxlaw-12714	92	22	the	the	DET
taxlaw-12714	92	23	globe	globe	NOUN
taxlaw-12714	92	24	rules	rule	NOUN
taxlaw-12714	92	25	in	in	ADP
taxlaw-12714	92	26	its	its	PRON
taxlaw-12714	92	27	legislation	legislation	NOUN
taxlaw-12714	93	1	[	[	X
taxlaw-12714	93	2	...	...	PUNCT
taxlaw-12714	93	3	]	]	X
taxlaw-12714	93	4	however	however	ADV
taxlaw-12714	93	5	,	,	PUNCT
taxlaw-12714	93	6	it	it	PRON
taxlaw-12714	93	7	provides	provide	VERB
taxlaw-12714	93	8	a	a	DET
taxlaw-12714	93	9	tax	tax	NOUN
taxlaw-12714	93	10	credit	credit	NOUN
taxlaw-12714	93	11	equivalent	equivalent	ADJ
taxlaw-12714	93	12	to	to	ADP
taxlaw-12714	93	13	a	a	DET
taxlaw-12714	93	14	portion	portion	NOUN
taxlaw-12714	93	15	of	of	ADP
taxlaw-12714	93	16	the	the	DET
taxlaw-12714	93	17	tax	tax	NOUN
taxlaw-12714	93	18	paid	pay	VERB
taxlaw-12714	93	19	under	under	ADP
taxlaw-12714	93	20	the	the	DET
taxlaw-12714	93	21	iir	iir	NOUN
taxlaw-12714	93	22	to	to	PART
taxlaw-12714	93	23	be	be	AUX
taxlaw-12714	93	24	used	use	VERB
taxlaw-12714	93	25	against	against	ADP
taxlaw-12714	93	26	other	other	ADJ
taxlaw-12714	93	27	taxes	taxis	NOUN
taxlaw-12714	93	28	.	.	PUNCT
taxlaw-12714	93	29	”	"	PUNCT
taxlaw-12714	94	1	i	i	PRON
taxlaw-12714	94	2	d.	d.	VERB
taxlaw-12714	94	3	this	this	PRON
taxlaw-12714	94	4	should	should	AUX
taxlaw-12714	94	5	not	not	PART
taxlaw-12714	94	6	be	be	AUX
taxlaw-12714	94	7	considered	consider	VERB
taxlaw-12714	94	8	a	a	DET
taxlaw-12714	94	9	collateral	collateral	ADJ
taxlaw-12714	94	10	benefit	benefit	NOUN
taxlaw-12714	94	11	.	.	PUNCT
taxlaw-12714	95	1	more	more	ADJ
taxlaw-12714	95	2	on	on	ADP
taxlaw-12714	95	3	the	the	DET
taxlaw-12714	95	4	analysis	analysis	NOUN
taxlaw-12714	95	5	of	of	ADP
taxlaw-12714	95	6	collateral	collateral	ADJ
taxlaw-12714	95	7	benefits	benefit	NOUN
taxlaw-12714	95	8	is	be	AUX
taxlaw-12714	95	9	provided	provide	VERB
taxlaw-12714	95	10	in	in	ADP
taxlaw-12714	95	11	noam	noam	PROPN
taxlaw-12714	95	12	noked	noke	VERB
taxlaw-12714	95	13	,	,	PUNCT
taxlaw-12714	95	14	designing	design	VERB
taxlaw-12714	95	15	minimum	minimum	ADJ
taxlaw-12714	95	16	taxes	taxis	NOUN
taxlaw-12714	95	17	in	in	ADP
taxlaw-12714	95	18	response	response	NOUN
taxlaw-12714	95	19	to	to	ADP
taxlaw-12714	95	20	the	the	DET
taxlaw-12714	95	21	global	global	ADJ
taxlaw-12714	95	22	minimum	minimum	ADJ
taxlaw-12714	95	23	tax	tax	NOUN
taxlaw-12714	95	24	,	,	PUNCT
taxlaw-12714	95	25	50	50	NUM
taxlaw-12714	95	26	intertax	intertax	NOUN
taxlaw-12714	95	27	678	678	NUM
taxlaw-12714	95	28	,	,	PUNCT
taxlaw-12714	95	29	681–2	681–2	NUM
taxlaw-12714	95	30	(	(	PUNCT
taxlaw-12714	95	31	2022	2022	NUM
taxlaw-12714	95	32	)	)	PUNCT
taxlaw-12714	95	33	.	.	PUNCT
taxlaw-12714	96	1	20	20	NUM
taxlaw-12714	96	2	unfortunately	unfortunately	ADV
taxlaw-12714	96	3	,	,	PUNCT
taxlaw-12714	96	4	there	there	PRON
taxlaw-12714	96	5	is	be	VERB
taxlaw-12714	96	6	little	little	ADJ
taxlaw-12714	96	7	guidance	guidance	NOUN
taxlaw-12714	96	8	in	in	ADP
taxlaw-12714	96	9	the	the	DET
taxlaw-12714	96	10	oecd	oecd	PROPN
taxlaw-12714	96	11	model	model	NOUN
taxlaw-12714	96	12	rules	rule	NOUN
taxlaw-12714	96	13	and	and	CCONJ
taxlaw-12714	96	14	its	its	PRON
taxlaw-12714	96	15	commentaries	commentary	NOUN
taxlaw-12714	96	16	regarding	regard	VERB
taxlaw-12714	96	17	the	the	DET
taxlaw-12714	96	18	specific	specific	ADJ
taxlaw-12714	96	19	design	design	NOUN
taxlaw-12714	96	20	of	of	ADP
taxlaw-12714	96	21	a	a	DET
taxlaw-12714	96	22	domestic	domestic	ADJ
taxlaw-12714	96	23	minimum	minimum	ADJ
taxlaw-12714	96	24	tax	tax	NOUN
taxlaw-12714	96	25	to	to	PART
taxlaw-12714	96	26	be	be	AUX
taxlaw-12714	96	27	considered	consider	VERB
taxlaw-12714	96	28	as	as	ADP
taxlaw-12714	96	29	a	a	DET
taxlaw-12714	96	30	qdmtt	qdmtt	NOUN
taxlaw-12714	96	31	.	.	PUNCT
taxlaw-12714	97	1	mindy	mindy	PROPN
taxlaw-12714	97	2	herzfeld	herzfeld	PROPN
taxlaw-12714	97	3	,	,	PUNCT
taxlaw-12714	97	4	how	how	SCONJ
taxlaw-12714	97	5	does	do	AUX
taxlaw-12714	97	6	the	the	DET
taxlaw-12714	97	7	qualified	qualified	ADJ
taxlaw-12714	97	8	domestic	domestic	ADJ
taxlaw-12714	97	9	minimum	minimum	ADJ
taxlaw-12714	97	10	top	top	ADJ
taxlaw-12714	97	11	-	-	PUNCT
taxlaw-12714	97	12	up	up	ADP
taxlaw-12714	97	13	tax	tax	NOUN
taxlaw-12714	97	14	fit	fit	NOUN
taxlaw-12714	97	15	into	into	ADP
taxlaw-12714	97	16	pillar	pillar	NOUN
taxlaw-12714	97	17	2	2	NUM
taxlaw-12714	97	18	?	?	NUM
taxlaw-12714	97	19	,	,	PUNCT
taxlaw-12714	97	20	106	106	NUM
taxlaw-12714	97	21	tax	tax	NOUN
taxlaw-12714	97	22	notes	note	NOUN
taxlaw-12714	97	23	int’l	int’l	ADJ
taxlaw-12714	97	24	315	315	NUM
taxlaw-12714	97	25	,	,	PUNCT
taxlaw-12714	97	26	316	316	NUM
taxlaw-12714	97	27	(	(	PUNCT
taxlaw-12714	97	28	2022	2022	NUM
taxlaw-12714	97	29	)	)	PUNCT
taxlaw-12714	97	30	;	;	PUNCT
taxlaw-12714	97	31	noked	noke	VERB
taxlaw-12714	97	32	,	,	PUNCT
taxlaw-12714	97	33	supra	supra	PROPN
taxlaw-12714	97	34	note	note	PROPN
taxlaw-12714	97	35	19	19	NUM
taxlaw-12714	97	36	(	(	PUNCT
taxlaw-12714	97	37	addressing	address	VERB
taxlaw-12714	97	38	specific	specific	ADJ
taxlaw-12714	97	39	policy	policy	NOUN
taxlaw-12714	97	40	and	and	CCONJ
taxlaw-12714	97	41	design	design	NOUN
taxlaw-12714	97	42	questions	question	NOUN
taxlaw-12714	97	43	regarding	regard	VERB
taxlaw-12714	97	44	domestic	domestic	ADJ
taxlaw-12714	97	45	minimum	minimum	ADJ
taxlaw-12714	97	46	taxes	taxis	NOUN
taxlaw-12714	97	47	)	)	PUNCT
taxlaw-12714	97	48	.	.	PUNCT
taxlaw-12714	98	1	2024	2024	NUM
taxlaw-12714	98	2	]	]	X
taxlaw-12714	98	3	global	global	ADJ
taxlaw-12714	98	4	minimum	minimum	ADJ
taxlaw-12714	98	5	taxation	taxation	NOUN
taxlaw-12714	98	6	193	193	NUM
taxlaw-12714	98	7	would	would	AUX
taxlaw-12714	98	8	reduce	reduce	VERB
taxlaw-12714	98	9	the	the	DET
taxlaw-12714	98	10	top	top	ADJ
taxlaw-12714	98	11	-	-	PUNCT
taxlaw-12714	98	12	up	up	ADP
taxlaw-12714	98	13	tax	tax	NOUN
taxlaw-12714	98	14	under	under	ADP
taxlaw-12714	98	15	these	these	DET
taxlaw-12714	98	16	rules.21	rules.21	NOUN
taxlaw-12714	98	17	therefore	therefore	ADV
taxlaw-12714	98	18	,	,	PUNCT
taxlaw-12714	98	19	the	the	DET
taxlaw-12714	98	20	introduction	introduction	NOUN
taxlaw-12714	98	21	of	of	ADP
taxlaw-12714	98	22	a	a	DET
taxlaw-12714	98	23	domestic	domestic	ADJ
taxlaw-12714	98	24	minimum	minimum	ADJ
taxlaw-12714	98	25	tax	tax	NOUN
taxlaw-12714	98	26	may	may	AUX
taxlaw-12714	98	27	ultimately	ultimately	ADV
taxlaw-12714	98	28	become	become	VERB
taxlaw-12714	98	29	a	a	DET
taxlaw-12714	98	30	quite	quite	ADV
taxlaw-12714	98	31	sensitive	sensitive	ADJ
taxlaw-12714	98	32	decision	decision	NOUN
taxlaw-12714	98	33	from	from	ADP
taxlaw-12714	98	34	a	a	DET
taxlaw-12714	98	35	developing	develop	VERB
taxlaw-12714	98	36	country	country	NOUN
taxlaw-12714	98	37	’s	’s	PART
taxlaw-12714	98	38	perspective	perspective	NOUN
taxlaw-12714	98	39	.	.	PUNCT
taxlaw-12714	99	1	b.	b.	PROPN
taxlaw-12714	99	2	the	the	DET
taxlaw-12714	99	3	“	"	PUNCT
taxlaw-12714	99	4	benefits	benefit	NOUN
taxlaw-12714	99	5	for	for	ADP
taxlaw-12714	99	6	all	all	DET
taxlaw-12714	99	7	”	"	PUNCT
taxlaw-12714	99	8	narrative	narrative	NOUN
taxlaw-12714	99	9	if	if	SCONJ
taxlaw-12714	99	10	one	one	PRON
taxlaw-12714	99	11	considers	consider	VERB
taxlaw-12714	99	12	the	the	DET
taxlaw-12714	99	13	basic	basic	ADJ
taxlaw-12714	99	14	features	feature	NOUN
taxlaw-12714	99	15	described	describe	VERB
taxlaw-12714	99	16	above	above	ADV
taxlaw-12714	99	17	,	,	PUNCT
taxlaw-12714	99	18	the	the	DET
taxlaw-12714	99	19	idea	idea	NOUN
taxlaw-12714	99	20	of	of	ADP
taxlaw-12714	99	21	a	a	DET
taxlaw-12714	99	22	global	global	ADJ
taxlaw-12714	99	23	minimum	minimum	ADJ
taxlaw-12714	99	24	corporate	corporate	ADJ
taxlaw-12714	99	25	income	income	NOUN
taxlaw-12714	99	26	tax	tax	NOUN
taxlaw-12714	99	27	is	be	AUX
taxlaw-12714	99	28	quite	quite	ADV
taxlaw-12714	99	29	appealing.22	appealing.22	NOUN
taxlaw-12714	99	30	firstly	firstly	ADV
taxlaw-12714	99	31	,	,	PUNCT
taxlaw-12714	99	32	countries	country	NOUN
taxlaw-12714	99	33	penalize	penalize	VERB
taxlaw-12714	99	34	each	each	DET
taxlaw-12714	99	35	other	other	ADJ
taxlaw-12714	99	36	for	for	ADP
taxlaw-12714	99	37	not	not	PART
taxlaw-12714	99	38	taxing	tax	VERB
taxlaw-12714	99	39	sufficiently	sufficiently	ADV
taxlaw-12714	99	40	,	,	PUNCT
taxlaw-12714	99	41	ensuring	ensure	VERB
taxlaw-12714	99	42	that	that	SCONJ
taxlaw-12714	99	43	a	a	DET
taxlaw-12714	99	44	minimum	minimum	ADJ
taxlaw-12714	99	45	level	level	NOUN
taxlaw-12714	99	46	of	of	ADP
taxlaw-12714	99	47	corporate	corporate	ADJ
taxlaw-12714	99	48	income	income	NOUN
taxlaw-12714	99	49	taxation	taxation	NOUN
taxlaw-12714	99	50	occurs	occur	VERB
taxlaw-12714	99	51	somewhere.23	somewhere.23	NOUN
taxlaw-12714	99	52	in	in	ADP
taxlaw-12714	99	53	other	other	ADJ
taxlaw-12714	99	54	words	word	NOUN
taxlaw-12714	99	55	,	,	PUNCT
taxlaw-12714	99	56	an	an	DET
taxlaw-12714	99	57	ideal	ideal	NOUN
taxlaw-12714	99	58	of	of	ADP
taxlaw-12714	99	59	“	"	PUNCT
taxlaw-12714	99	60	full	full	ADJ
taxlaw-12714	99	61	taxation	taxation	NOUN
taxlaw-12714	99	62	”	"	PUNCT
taxlaw-12714	99	63	is	be	AUX
taxlaw-12714	99	64	achieved	achieve	VERB
taxlaw-12714	99	65	through	through	ADP
taxlaw-12714	99	66	a	a	DET
taxlaw-12714	99	67	specific	specific	ADJ
taxlaw-12714	99	68	mechanism	mechanism	NOUN
taxlaw-12714	99	69	of	of	ADP
taxlaw-12714	99	70	“	"	PUNCT
taxlaw-12714	99	71	fiscal	fiscal	ADJ
taxlaw-12714	99	72	fail	fail	ADJ
taxlaw-12714	99	73	-	-	PUNCT
taxlaw-12714	99	74	safe	safe	ADJ
taxlaw-12714	99	75	”	"	PUNCT
taxlaw-12714	99	76	rules	rule	NOUN
taxlaw-12714	99	77	,	,	PUNCT
taxlaw-12714	99	78	exactly	exactly	ADV
taxlaw-12714	99	79	as	as	SCONJ
taxlaw-12714	99	80	some	some	DET
taxlaw-12714	99	81	scholars	scholar	NOUN
taxlaw-12714	99	82	have	have	AUX
taxlaw-12714	99	83	noted	note	VERB
taxlaw-12714	99	84	already	already	ADV
taxlaw-12714	99	85	in	in	ADP
taxlaw-12714	99	86	the	the	DET
taxlaw-12714	99	87	tax	tax	NOUN
taxlaw-12714	99	88	literature.24	literature.24	NOUN
taxlaw-12714	99	89	secondly	secondly	ADV
taxlaw-12714	99	90	,	,	PUNCT
taxlaw-12714	99	91	the	the	DET
taxlaw-12714	99	92	minimum	minimum	ADJ
taxlaw-12714	99	93	tax	tax	NOUN
taxlaw-12714	99	94	approach	approach	NOUN
taxlaw-12714	99	95	offers	offer	VERB
taxlaw-12714	99	96	protection	protection	NOUN
taxlaw-12714	99	97	for	for	ADP
taxlaw-12714	99	98	countries	country	NOUN
taxlaw-12714	99	99	,	,	PUNCT
taxlaw-12714	99	100	preventing	prevent	VERB
taxlaw-12714	99	101	them	they	PRON
taxlaw-12714	99	102	from	from	ADP
taxlaw-12714	99	103	what	what	PRON
taxlaw-12714	99	104	one	one	PRON
taxlaw-12714	99	105	could	could	AUX
taxlaw-12714	99	106	call	call	VERB
taxlaw-12714	99	107	an	an	DET
taxlaw-12714	99	108	“	"	PUNCT
taxlaw-12714	99	109	excessive	excessive	ADJ
taxlaw-12714	99	110	”	"	PUNCT
taxlaw-12714	99	111	tax	tax	NOUN
taxlaw-12714	99	112	competition	competition	NOUN
taxlaw-12714	99	113	that	that	PRON
taxlaw-12714	99	114	could	could	AUX
taxlaw-12714	99	115	precipitate	precipitate	VERB
taxlaw-12714	99	116	the	the	DET
taxlaw-12714	99	117	so	so	ADV
taxlaw-12714	99	118	-	-	PUNCT
taxlaw-12714	99	119	called	call	VERB
taxlaw-12714	99	120	“	"	PUNCT
taxlaw-12714	99	121	race	race	NOUN
taxlaw-12714	99	122	to	to	ADP
taxlaw-12714	99	123	the	the	DET
taxlaw-12714	99	124	bottom	bottom	NOUN
taxlaw-12714	99	125	”	"	PUNCT
taxlaw-12714	99	126	in	in	ADP
taxlaw-12714	99	127	corporate	corporate	ADJ
taxlaw-12714	99	128	income	income	NOUN
taxlaw-12714	99	129	taxes.25	taxes.25	PROPN
taxlaw-12714	99	130	overall	overall	ADJ
taxlaw-12714	99	131	,	,	PUNCT
taxlaw-12714	99	132	therefore	therefore	ADV
taxlaw-12714	99	133	,	,	PUNCT
taxlaw-12714	99	134	a	a	DET
taxlaw-12714	99	135	minimum	minimum	NOUN
taxlaw-12714	99	136	global	global	ADJ
taxlaw-12714	99	137	21	21	NUM
taxlaw-12714	99	138	see	see	NOUN
taxlaw-12714	99	139	oecd	oecd	PROPN
taxlaw-12714	99	140	,	,	PUNCT
taxlaw-12714	99	141	model	model	NOUN
taxlaw-12714	99	142	rules	rule	NOUN
taxlaw-12714	99	143	commentaries	commentary	NOUN
taxlaw-12714	99	144	,	,	PUNCT
taxlaw-12714	99	145	supra	supra	PROPN
taxlaw-12714	99	146	note	note	NOUN
taxlaw-12714	99	147	1	1	NUM
taxlaw-12714	99	148	,	,	PUNCT
taxlaw-12714	99	149	at	at	ADP
taxlaw-12714	99	150	95	95	NUM
taxlaw-12714	99	151	;	;	PUNCT
taxlaw-12714	99	152	noked	noke	VERB
taxlaw-12714	99	153	,	,	PUNCT
taxlaw-12714	99	154	supra	supra	PROPN
taxlaw-12714	99	155	note	note	PROPN
taxlaw-12714	99	156	19	19	NUM
taxlaw-12714	99	157	,	,	PUNCT
taxlaw-12714	99	158	at	at	ADP
taxlaw-12714	99	159	680	680	NUM
taxlaw-12714	99	160	.	.	PUNCT
taxlaw-12714	100	1	a	a	DET
taxlaw-12714	100	2	“	"	PUNCT
taxlaw-12714	100	3	covered	covered	ADJ
taxlaw-12714	100	4	tax	tax	NOUN
taxlaw-12714	100	5	”	"	PUNCT
taxlaw-12714	100	6	is	be	AUX
taxlaw-12714	100	7	loosely	loosely	ADV
taxlaw-12714	100	8	defined	define	VERB
taxlaw-12714	100	9	in	in	ADP
taxlaw-12714	100	10	the	the	DET
taxlaw-12714	100	11	oecd	oecd	PROPN
taxlaw-12714	100	12	model	model	NOUN
taxlaw-12714	100	13	rules	rule	VERB
taxlaw-12714	100	14	commentaries	commentary	NOUN
taxlaw-12714	100	15	as	as	ADP
taxlaw-12714	100	16	any	any	DET
taxlaw-12714	100	17	tax	tax	NOUN
taxlaw-12714	100	18	of	of	ADP
taxlaw-12714	100	19	the	the	DET
taxlaw-12714	100	20	following	follow	VERB
taxlaw-12714	100	21	types	type	NOUN
taxlaw-12714	100	22	:	:	PUNCT
taxlaw-12714	100	23	“	"	PUNCT
taxlaw-12714	100	24	(	(	PUNCT
taxlaw-12714	100	25	a	a	X
taxlaw-12714	100	26	)	)	PUNCT
taxlaw-12714	100	27	taxes	taxis	NOUN
taxlaw-12714	100	28	recorded	record	VERB
taxlaw-12714	100	29	in	in	ADP
taxlaw-12714	100	30	the	the	DET
taxlaw-12714	100	31	financial	financial	ADJ
taxlaw-12714	100	32	accounts	account	NOUN
taxlaw-12714	100	33	of	of	ADP
taxlaw-12714	100	34	a	a	DET
taxlaw-12714	100	35	constituent	constituent	NOUN
taxlaw-12714	100	36	entity	entity	NOUN
taxlaw-12714	100	37	with	with	ADP
taxlaw-12714	100	38	respect	respect	NOUN
taxlaw-12714	100	39	to	to	ADP
taxlaw-12714	100	40	its	its	PRON
taxlaw-12714	100	41	income	income	NOUN
taxlaw-12714	100	42	or	or	CCONJ
taxlaw-12714	100	43	profits	profit	NOUN
taxlaw-12714	100	44	or	or	CCONJ
taxlaw-12714	100	45	its	its	PRON
taxlaw-12714	100	46	share	share	NOUN
taxlaw-12714	100	47	of	of	ADP
taxlaw-12714	100	48	the	the	DET
taxlaw-12714	100	49	income	income	NOUN
taxlaw-12714	100	50	or	or	CCONJ
taxlaw-12714	100	51	profits	profit	NOUN
taxlaw-12714	100	52	of	of	ADP
taxlaw-12714	100	53	a	a	DET
taxlaw-12714	100	54	constituent	constituent	NOUN
taxlaw-12714	100	55	entity	entity	NOUN
taxlaw-12714	100	56	in	in	ADP
taxlaw-12714	100	57	which	which	PRON
taxlaw-12714	100	58	it	it	PRON
taxlaw-12714	100	59	owns	own	VERB
taxlaw-12714	100	60	an	an	DET
taxlaw-12714	100	61	ownership	ownership	NOUN
taxlaw-12714	100	62	interest	interest	NOUN
taxlaw-12714	100	63	;	;	PUNCT
taxlaw-12714	100	64	(	(	PUNCT
taxlaw-12714	100	65	b	b	X
taxlaw-12714	100	66	)	)	PUNCT
taxlaw-12714	100	67	taxes	taxis	NOUN
taxlaw-12714	100	68	on	on	ADP
taxlaw-12714	100	69	distributed	distribute	VERB
taxlaw-12714	100	70	profits	profit	NOUN
taxlaw-12714	100	71	,	,	PUNCT
taxlaw-12714	100	72	deemed	deem	VERB
taxlaw-12714	100	73	profit	profit	NOUN
taxlaw-12714	100	74	distributions	distribution	NOUN
taxlaw-12714	100	75	,	,	PUNCT
taxlaw-12714	100	76	and	and	CCONJ
taxlaw-12714	100	77	non	non	ADJ
taxlaw-12714	100	78	-	-	ADJ
taxlaw-12714	100	79	business	business	ADJ
taxlaw-12714	100	80	expenses	expense	NOUN
taxlaw-12714	100	81	imposed	impose	VERB
taxlaw-12714	100	82	under	under	ADP
taxlaw-12714	100	83	an	an	DET
taxlaw-12714	100	84	eligible	eligible	ADJ
taxlaw-12714	100	85	distribution	distribution	NOUN
taxlaw-12714	100	86	tax	tax	NOUN
taxlaw-12714	100	87	system	system	NOUN
taxlaw-12714	100	88	;	;	PUNCT
taxlaw-12714	100	89	(	(	PUNCT
taxlaw-12714	100	90	c	c	X
taxlaw-12714	100	91	)	)	PUNCT
taxlaw-12714	100	92	taxes	taxis	NOUN
taxlaw-12714	100	93	imposed	impose	VERB
taxlaw-12714	100	94	in	in	ADP
taxlaw-12714	100	95	lieu	lieu	NOUN
taxlaw-12714	100	96	of	of	ADP
taxlaw-12714	100	97	a	a	DET
taxlaw-12714	100	98	generally	generally	ADV
taxlaw-12714	100	99	applicable	applicable	ADJ
taxlaw-12714	100	100	corporate	corporate	ADJ
taxlaw-12714	100	101	income	income	NOUN
taxlaw-12714	100	102	tax	tax	NOUN
taxlaw-12714	100	103	;	;	PUNCT
taxlaw-12714	100	104	and	and	CCONJ
taxlaw-12714	100	105	(	(	PUNCT
taxlaw-12714	100	106	d	d	X
taxlaw-12714	100	107	)	)	PUNCT
taxlaw-12714	100	108	taxes	taxis	NOUN
taxlaw-12714	100	109	levied	levy	VERB
taxlaw-12714	100	110	by	by	ADP
taxlaw-12714	100	111	reference	reference	NOUN
taxlaw-12714	100	112	to	to	ADP
taxlaw-12714	100	113	retained	retain	VERB
taxlaw-12714	100	114	earnings	earning	NOUN
taxlaw-12714	100	115	and	and	CCONJ
taxlaw-12714	100	116	corporate	corporate	ADJ
taxlaw-12714	100	117	equity	equity	NOUN
taxlaw-12714	100	118	,	,	PUNCT
taxlaw-12714	100	119	including	include	VERB
taxlaw-12714	100	120	a	a	DET
taxlaw-12714	100	121	tax	tax	NOUN
taxlaw-12714	100	122	on	on	ADP
taxlaw-12714	100	123	multiple	multiple	ADJ
taxlaw-12714	100	124	components	component	NOUN
taxlaw-12714	100	125	based	base	VERB
taxlaw-12714	100	126	on	on	ADP
taxlaw-12714	100	127	income	income	NOUN
taxlaw-12714	100	128	and	and	CCONJ
taxlaw-12714	100	129	equity	equity	NOUN
taxlaw-12714	100	130	.	.	PUNCT
taxlaw-12714	100	131	”	"	PUNCT
taxlaw-12714	101	1	oecd	oecd	PROPN
taxlaw-12714	101	2	,	,	PUNCT
taxlaw-12714	101	3	model	model	NOUN
taxlaw-12714	101	4	rules	rule	NOUN
taxlaw-12714	101	5	commentaries	commentary	NOUN
taxlaw-12714	101	6	,	,	PUNCT
taxlaw-12714	101	7	supra	supra	PROPN
taxlaw-12714	101	8	note	note	NOUN
taxlaw-12714	101	9	1	1	NUM
taxlaw-12714	101	10	,	,	PUNCT
taxlaw-12714	101	11	at	at	ADP
taxlaw-12714	101	12	91–4	91–4	PROPN
taxlaw-12714	101	13	(	(	PUNCT
taxlaw-12714	101	14	discussing	discuss	VERB
taxlaw-12714	101	15	article	article	NOUN
taxlaw-12714	101	16	4.2.1	4.2.1	NUM
taxlaw-12714	101	17	)	)	PUNCT
taxlaw-12714	101	18	;	;	PUNCT
taxlaw-12714	101	19	see	see	VERB
taxlaw-12714	101	20	also	also	ADV
taxlaw-12714	101	21	noked	noke	VERB
taxlaw-12714	101	22	,	,	PUNCT
taxlaw-12714	101	23	supra	supra	PROPN
taxlaw-12714	101	24	note	note	PROPN
taxlaw-12714	101	25	19	19	NUM
taxlaw-12714	101	26	,	,	PUNCT
taxlaw-12714	101	27	at	at	ADP
taxlaw-12714	101	28	680	680	NUM
taxlaw-12714	101	29	.	.	PUNCT
taxlaw-12714	102	1	for	for	ADP
taxlaw-12714	102	2	further	further	ADJ
taxlaw-12714	102	3	policy	policy	NOUN
taxlaw-12714	102	4	analysis	analysis	NOUN
taxlaw-12714	102	5	on	on	ADP
taxlaw-12714	102	6	these	these	DET
taxlaw-12714	102	7	issues	issue	NOUN
taxlaw-12714	102	8	,	,	PUNCT
taxlaw-12714	102	9	see	see	VERB
taxlaw-12714	102	10	noam	noam	PROPN
taxlaw-12714	102	11	noked	noke	VERB
taxlaw-12714	102	12	,	,	PUNCT
taxlaw-12714	102	13	defense	defense	NOUN
taxlaw-12714	102	14	of	of	ADP
taxlaw-12714	102	15	primary	primary	ADJ
taxlaw-12714	102	16	taxing	tax	VERB
taxlaw-12714	102	17	rights	right	NOUN
taxlaw-12714	102	18	,	,	PUNCT
taxlaw-12714	102	19	40	40	NUM
taxlaw-12714	102	20	va	va	NOUN
taxlaw-12714	102	21	.	.	PUNCT
taxlaw-12714	102	22	tax	tax	PROPN
taxlaw-12714	102	23	rev	rev	PROPN
taxlaw-12714	102	24	.	.	PROPN
taxlaw-12714	102	25	341	341	NUM
taxlaw-12714	102	26	(	(	PUNCT
taxlaw-12714	102	27	2021	2021	NUM
taxlaw-12714	102	28	)	)	PUNCT
taxlaw-12714	102	29	(	(	PUNCT
taxlaw-12714	102	30	explaining	explain	VERB
taxlaw-12714	102	31	that	that	SCONJ
taxlaw-12714	102	32	a	a	DET
taxlaw-12714	102	33	domestic	domestic	ADJ
taxlaw-12714	102	34	tax	tax	NOUN
taxlaw-12714	102	35	that	that	PRON
taxlaw-12714	102	36	is	be	AUX
taxlaw-12714	102	37	not	not	PART
taxlaw-12714	102	38	considered	consider	VERB
taxlaw-12714	102	39	a	a	DET
taxlaw-12714	102	40	qdmtt	qdmtt	NOUN
taxlaw-12714	102	41	but	but	CCONJ
taxlaw-12714	102	42	a	a	DET
taxlaw-12714	102	43	covered	covered	ADJ
taxlaw-12714	102	44	tax	tax	NOUN
taxlaw-12714	102	45	would	would	AUX
taxlaw-12714	102	46	increase	increase	VERB
taxlaw-12714	102	47	the	the	DET
taxlaw-12714	102	48	etr	etr	PROPN
taxlaw-12714	102	49	,	,	PUNCT
taxlaw-12714	102	50	which	which	PRON
taxlaw-12714	102	51	would	would	AUX
taxlaw-12714	102	52	reduce	reduce	VERB
taxlaw-12714	102	53	the	the	DET
taxlaw-12714	102	54	globe	globe	NOUN
taxlaw-12714	102	55	top	top	ADJ
taxlaw-12714	102	56	-	-	PUNCT
taxlaw-12714	102	57	up	up	ADP
taxlaw-12714	102	58	tax	tax	NOUN
taxlaw-12714	102	59	)	)	PUNCT
taxlaw-12714	102	60	.	.	PUNCT
taxlaw-12714	103	1	22	22	NUM
taxlaw-12714	103	2	this	this	PRON
taxlaw-12714	103	3	may	may	AUX
taxlaw-12714	103	4	be	be	AUX
taxlaw-12714	103	5	explained	explain	VERB
taxlaw-12714	103	6	because	because	SCONJ
taxlaw-12714	103	7	the	the	DET
taxlaw-12714	103	8	narrative	narrative	NOUN
taxlaw-12714	103	9	behind	behind	ADP
taxlaw-12714	103	10	a	a	DET
taxlaw-12714	103	11	global	global	ADJ
taxlaw-12714	103	12	minimum	minimum	ADJ
taxlaw-12714	103	13	corporate	corporate	ADJ
taxlaw-12714	103	14	income	income	NOUN
taxlaw-12714	103	15	tax	tax	NOUN
taxlaw-12714	103	16	is	be	AUX
taxlaw-12714	103	17	not	not	PART
taxlaw-12714	103	18	very	very	ADV
taxlaw-12714	103	19	different	different	ADJ
taxlaw-12714	103	20	from	from	ADP
taxlaw-12714	103	21	other	other	ADJ
taxlaw-12714	103	22	international	international	ADJ
taxlaw-12714	103	23	cooperative	cooperative	ADJ
taxlaw-12714	103	24	efforts	effort	NOUN
taxlaw-12714	103	25	led	lead	VERB
taxlaw-12714	103	26	by	by	ADP
taxlaw-12714	103	27	the	the	DET
taxlaw-12714	103	28	oecd	oecd	PROPN
taxlaw-12714	103	29	,	,	PUNCT
taxlaw-12714	103	30	which	which	PRON
taxlaw-12714	103	31	are	be	AUX
taxlaw-12714	103	32	based	base	VERB
taxlaw-12714	103	33	upon	upon	SCONJ
taxlaw-12714	103	34	the	the	DET
taxlaw-12714	103	35	same	same	ADJ
taxlaw-12714	103	36	premise	premise	NOUN
taxlaw-12714	103	37	,	,	PUNCT
taxlaw-12714	103	38	that	that	ADV
taxlaw-12714	103	39	is	is	ADV
taxlaw-12714	103	40	,	,	PUNCT
taxlaw-12714	103	41	cooperation	cooperation	NOUN
taxlaw-12714	103	42	presupposes	presuppose	VERB
taxlaw-12714	103	43	a	a	DET
taxlaw-12714	103	44	default	default	NOUN
taxlaw-12714	103	45	benefit	benefit	NOUN
taxlaw-12714	103	46	for	for	ADP
taxlaw-12714	103	47	those	those	DET
taxlaw-12714	103	48	actors	actor	NOUN
taxlaw-12714	103	49	involved	involve	VERB
taxlaw-12714	103	50	.	.	PUNCT
taxlaw-12714	104	1	however	however	ADV
taxlaw-12714	104	2	,	,	PUNCT
taxlaw-12714	104	3	as	as	SCONJ
taxlaw-12714	104	4	dagan	dagan	PROPN
taxlaw-12714	104	5	convincingly	convincingly	ADV
taxlaw-12714	104	6	argues	argue	VERB
taxlaw-12714	104	7	,	,	PUNCT
taxlaw-12714	104	8	this	this	PRON
taxlaw-12714	104	9	is	be	AUX
taxlaw-12714	104	10	not	not	PART
taxlaw-12714	104	11	always	always	ADV
taxlaw-12714	104	12	the	the	DET
taxlaw-12714	104	13	case	case	NOUN
taxlaw-12714	104	14	,	,	PUNCT
taxlaw-12714	104	15	and	and	CCONJ
taxlaw-12714	104	16	it	it	PRON
taxlaw-12714	104	17	misses	miss	VERB
taxlaw-12714	104	18	the	the	DET
taxlaw-12714	104	19	fact	fact	NOUN
taxlaw-12714	104	20	that	that	SCONJ
taxlaw-12714	104	21	some	some	DET
taxlaw-12714	104	22	states	state	NOUN
taxlaw-12714	104	23	may	may	AUX
taxlaw-12714	104	24	decide	decide	VERB
taxlaw-12714	104	25	to	to	PART
taxlaw-12714	104	26	cooperate	cooperate	VERB
taxlaw-12714	104	27	even	even	ADV
taxlaw-12714	104	28	in	in	ADP
taxlaw-12714	104	29	cases	case	NOUN
taxlaw-12714	104	30	where	where	SCONJ
taxlaw-12714	104	31	cooperation	cooperation	NOUN
taxlaw-12714	104	32	is	be	AUX
taxlaw-12714	104	33	not	not	PART
taxlaw-12714	104	34	the	the	DET
taxlaw-12714	104	35	best	good	ADJ
taxlaw-12714	104	36	option	option	NOUN
taxlaw-12714	104	37	for	for	ADP
taxlaw-12714	104	38	them	they	PRON
taxlaw-12714	104	39	.	.	PUNCT
taxlaw-12714	105	1	see	see	VERB
taxlaw-12714	105	2	dagan	dagan	PROPN
taxlaw-12714	105	3	,	,	PUNCT
taxlaw-12714	105	4	supra	supra	PROPN
taxlaw-12714	105	5	note	note	PROPN
taxlaw-12714	105	6	4	4	NUM
taxlaw-12714	105	7	,	,	PUNCT
taxlaw-12714	105	8	at	at	ADP
taxlaw-12714	105	9	183	183	NUM
taxlaw-12714	105	10	.	.	PUNCT
taxlaw-12714	106	1	in	in	ADP
taxlaw-12714	106	2	the	the	DET
taxlaw-12714	106	3	same	same	ADJ
taxlaw-12714	106	4	order	order	NOUN
taxlaw-12714	106	5	of	of	ADP
taxlaw-12714	106	6	ideas	idea	NOUN
taxlaw-12714	106	7	,	,	PUNCT
taxlaw-12714	106	8	although	although	SCONJ
taxlaw-12714	106	9	in	in	ADP
taxlaw-12714	106	10	the	the	DET
taxlaw-12714	106	11	specific	specific	ADJ
taxlaw-12714	106	12	context	context	NOUN
taxlaw-12714	106	13	of	of	ADP
taxlaw-12714	106	14	tax	tax	NOUN
taxlaw-12714	106	15	treaties	treaty	NOUN
taxlaw-12714	106	16	and	and	CCONJ
taxlaw-12714	106	17	developing	develop	VERB
taxlaw-12714	106	18	countries	country	NOUN
taxlaw-12714	106	19	,	,	PUNCT
taxlaw-12714	106	20	eduardo	eduardo	PROPN
taxlaw-12714	106	21	baistrocchi	baistrocchi	PROPN
taxlaw-12714	106	22	explains	explain	VERB
taxlaw-12714	106	23	that	that	SCONJ
taxlaw-12714	106	24	the	the	DET
taxlaw-12714	106	25	rationale	rationale	NOUN
taxlaw-12714	106	26	behind	behind	ADP
taxlaw-12714	106	27	these	these	DET
taxlaw-12714	106	28	countries	country	NOUN
taxlaw-12714	106	29	’	'	PUNCT
taxlaw-12714	106	30	decision	decision	NOUN
taxlaw-12714	106	31	to	to	PART
taxlaw-12714	106	32	sign	sign	VERB
taxlaw-12714	106	33	a	a	DET
taxlaw-12714	106	34	tax	tax	NOUN
taxlaw-12714	106	35	treaty	treaty	NOUN
taxlaw-12714	106	36	goes	go	VERB
taxlaw-12714	106	37	beyond	beyond	ADP
taxlaw-12714	106	38	the	the	DET
taxlaw-12714	106	39	benefits	benefit	NOUN
taxlaw-12714	106	40	of	of	ADP
taxlaw-12714	106	41	the	the	DET
taxlaw-12714	106	42	treaty	treaty	NOUN
taxlaw-12714	106	43	itself	itself	PRON
taxlaw-12714	106	44	and	and	CCONJ
taxlaw-12714	106	45	is	be	AUX
taxlaw-12714	106	46	also	also	ADV
taxlaw-12714	106	47	part	part	NOUN
taxlaw-12714	106	48	of	of	ADP
taxlaw-12714	106	49	being	be	AUX
taxlaw-12714	106	50	part	part	NOUN
taxlaw-12714	106	51	of	of	ADP
taxlaw-12714	106	52	the	the	DET
taxlaw-12714	106	53	club	club	NOUN
taxlaw-12714	106	54	as	as	ADV
taxlaw-12714	106	55	well	well	ADV
taxlaw-12714	106	56	as	as	ADP
taxlaw-12714	106	57	the	the	DET
taxlaw-12714	106	58	potential	potential	ADJ
taxlaw-12714	106	59	competition	competition	NOUN
taxlaw-12714	106	60	that	that	PRON
taxlaw-12714	106	61	may	may	AUX
taxlaw-12714	106	62	arise	arise	VERB
taxlaw-12714	106	63	from	from	ADP
taxlaw-12714	106	64	peer	peer	NOUN
taxlaw-12714	106	65	countries	country	NOUN
taxlaw-12714	106	66	.	.	PUNCT
taxlaw-12714	107	1	see	see	VERB
taxlaw-12714	107	2	eduardo	eduardo	PROPN
taxlaw-12714	107	3	baistrocchi	baistrocchi	PROPN
taxlaw-12714	107	4	,	,	PUNCT
taxlaw-12714	107	5	the	the	DET
taxlaw-12714	107	6	structure	structure	NOUN
taxlaw-12714	107	7	of	of	ADP
taxlaw-12714	107	8	the	the	DET
taxlaw-12714	107	9	asymmetric	asymmetric	ADJ
taxlaw-12714	107	10	tax	tax	NOUN
taxlaw-12714	107	11	treaty	treaty	NOUN
taxlaw-12714	107	12	network	network	NOUN
taxlaw-12714	107	13	:	:	PUNCT
taxlaw-12714	107	14	theory	theory	NOUN
taxlaw-12714	107	15	and	and	CCONJ
taxlaw-12714	107	16	implications	implication	NOUN
taxlaw-12714	107	17	(	(	PUNCT
taxlaw-12714	107	18	bepress	bepress	NOUN
taxlaw-12714	107	19	legal	legal	ADJ
taxlaw-12714	107	20	series	series	NOUN
taxlaw-12714	107	21	working	working	PROPN
taxlaw-12714	107	22	paper	paper	NOUN
taxlaw-12714	107	23	,	,	PUNCT
taxlaw-12714	107	24	paper	paper	NOUN
taxlaw-12714	107	25	no	no	NOUN
taxlaw-12714	107	26	.	.	PROPN
taxlaw-12714	107	27	1991	1991	NUM
taxlaw-12714	107	28	,	,	PUNCT
taxlaw-12714	107	29	2007	2007	NUM
taxlaw-12714	107	30	)	)	PUNCT
taxlaw-12714	108	1	https://law.bepress.com/expresso/eps	https://law.bepress.com/expresso/ep	NOUN
taxlaw-12714	108	2	/1991/	/1991/	PUNCT
taxlaw-12714	109	1	[	[	X
taxlaw-12714	109	2	https://perma.cc/vut3-fvvw	https://perma.cc/vut3-fvvw	X
taxlaw-12714	109	3	]	]	PUNCT
taxlaw-12714	109	4	.	.	PUNCT
taxlaw-12714	110	1	see	see	VERB
taxlaw-12714	110	2	also	also	ADV
taxlaw-12714	110	3	,	,	PUNCT
taxlaw-12714	110	4	dagan	dagan	PROPN
taxlaw-12714	110	5	,	,	PUNCT
taxlaw-12714	110	6	supra	supra	PROPN
taxlaw-12714	110	7	note	note	PROPN
taxlaw-12714	110	8	4	4	NUM
taxlaw-12714	110	9	,	,	PUNCT
taxlaw-12714	110	10	at	at	ADP
taxlaw-12714	110	11	167	167	NUM
taxlaw-12714	110	12	(	(	PUNCT
taxlaw-12714	110	13	elaborating	elaborate	VERB
taxlaw-12714	110	14	on	on	ADP
taxlaw-12714	110	15	baistrocchi	baistrocchi	NOUN
taxlaw-12714	110	16	’s	’s	PART
taxlaw-12714	110	17	arguments	argument	NOUN
taxlaw-12714	110	18	)	)	PUNCT
taxlaw-12714	110	19	.	.	PUNCT
taxlaw-12714	111	1	in	in	ADP
taxlaw-12714	111	2	the	the	DET
taxlaw-12714	111	3	specific	specific	ADJ
taxlaw-12714	111	4	context	context	NOUN
taxlaw-12714	111	5	of	of	ADP
taxlaw-12714	111	6	global	global	ADJ
taxlaw-12714	111	7	minimum	minimum	ADJ
taxlaw-12714	111	8	taxation	taxation	NOUN
taxlaw-12714	111	9	,	,	PUNCT
taxlaw-12714	111	10	see	see	VERB
taxlaw-12714	111	11	eduardo	eduardo	PROPN
taxlaw-12714	111	12	baistrocchi	baistrocchi	PROPN
taxlaw-12714	111	13	,	,	PUNCT
taxlaw-12714	111	14	global	global	ADJ
taxlaw-12714	111	15	tax	tax	NOUN
taxlaw-12714	111	16	hubs	hub	NOUN
taxlaw-12714	111	17	:	:	PUNCT
taxlaw-12714	111	18	theory	theory	NOUN
taxlaw-12714	111	19	and	and	CCONJ
taxlaw-12714	111	20	evidence	evidence	NOUN
taxlaw-12714	111	21	,	,	PUNCT
taxlaw-12714	111	22	fla	fla	PROPN
taxlaw-12714	111	23	.	.	PUNCT
taxlaw-12714	112	1	tax	tax	PROPN
taxlaw-12714	112	2	review	review	NOUN
taxlaw-12714	112	3	(	(	PUNCT
taxlaw-12714	112	4	forthcoming	forthcoming	ADJ
taxlaw-12714	112	5	spring	spring	NOUN
taxlaw-12714	112	6	2024	2024	NUM
taxlaw-12714	112	7	)	)	PUNCT
taxlaw-12714	112	8	(	(	PUNCT
taxlaw-12714	112	9	manuscript	manuscript	NOUN
taxlaw-12714	112	10	at	at	ADP
taxlaw-12714	112	11	66	66	NUM
taxlaw-12714	112	12	)	)	PUNCT
taxlaw-12714	112	13	(	(	PUNCT
taxlaw-12714	112	14	arguing	argue	VERB
taxlaw-12714	112	15	that	that	SCONJ
taxlaw-12714	112	16	“	"	PUNCT
taxlaw-12714	112	17	pillar	pillar	NOUN
taxlaw-12714	112	18	two	two	NUM
taxlaw-12714	112	19	is	be	AUX
taxlaw-12714	112	20	effectively	effectively	ADV
taxlaw-12714	112	21	creating	create	VERB
taxlaw-12714	112	22	a	a	DET
taxlaw-12714	112	23	cartel	cartel	NOUN
taxlaw-12714	112	24	because	because	SCONJ
taxlaw-12714	112	25	it	it	PRON
taxlaw-12714	112	26	is	be	AUX
taxlaw-12714	112	27	explicitly	explicitly	ADV
taxlaw-12714	112	28	establishing	establish	VERB
taxlaw-12714	112	29	a	a	DET
taxlaw-12714	112	30	minimum	minimum	ADJ
taxlaw-12714	112	31	price	price	NOUN
taxlaw-12714	112	32	to	to	PART
taxlaw-12714	112	33	join	join	VERB
taxlaw-12714	112	34	and	and	CCONJ
taxlaw-12714	112	35	remain	remain	VERB
taxlaw-12714	112	36	a	a	DET
taxlaw-12714	112	37	member	member	NOUN
taxlaw-12714	112	38	of	of	ADP
taxlaw-12714	112	39	the	the	DET
taxlaw-12714	112	40	tax	tax	NOUN
taxlaw-12714	112	41	treaty	treaty	NOUN
taxlaw-12714	112	42	global	global	ADJ
taxlaw-12714	112	43	network	network	NOUN
taxlaw-12714	112	44	”	"	PUNCT
taxlaw-12714	112	45	)	)	PUNCT
taxlaw-12714	112	46	.	.	PUNCT
taxlaw-12714	113	1	23	23	NUM
taxlaw-12714	114	1	although	although	SCONJ
taxlaw-12714	114	2	without	without	ADP
taxlaw-12714	114	3	regard	regard	NOUN
taxlaw-12714	114	4	on	on	ADP
taxlaw-12714	114	5	where	where	SCONJ
taxlaw-12714	114	6	that	that	SCONJ
taxlaw-12714	114	7	“	"	PUNCT
taxlaw-12714	114	8	where	where	SCONJ
taxlaw-12714	114	9	”	"	PUNCT
taxlaw-12714	114	10	should	should	AUX
taxlaw-12714	114	11	be	be	AUX
taxlaw-12714	114	12	.	.	PUNCT
taxlaw-12714	114	13	see	see	VERB
taxlaw-12714	114	14	parada	parada	PROPN
taxlaw-12714	114	15	,	,	PUNCT
taxlaw-12714	114	16	supra	supra	PROPN
taxlaw-12714	114	17	note	note	NOUN
taxlaw-12714	114	18	2	2	NUM
taxlaw-12714	114	19	,	,	PUNCT
taxlaw-12714	114	20	at	at	ADP
taxlaw-12714	114	21	749–57	749–57	NUM
taxlaw-12714	114	22	;	;	PUNCT
taxlaw-12714	114	23	parada	parada	NOUN
taxlaw-12714	114	24	,	,	PUNCT
taxlaw-12714	114	25	supra	supra	PROPN
taxlaw-12714	114	26	note	note	NOUN
taxlaw-12714	114	27	7	7	NUM
taxlaw-12714	114	28	.	.	SYM
taxlaw-12714	114	29	24	24	NUM
taxlaw-12714	114	30	ruth	ruth	PROPN
taxlaw-12714	114	31	mason	mason	PROPN
taxlaw-12714	114	32	defines	define	VERB
taxlaw-12714	114	33	“	"	PUNCT
taxlaw-12714	114	34	full	full	ADJ
taxlaw-12714	114	35	taxation	taxation	NOUN
taxlaw-12714	114	36	”	"	PUNCT
taxlaw-12714	114	37	as	as	ADP
taxlaw-12714	114	38	a	a	DET
taxlaw-12714	114	39	“	"	PUNCT
taxlaw-12714	114	40	norm	norm	NOUN
taxlaw-12714	114	41	that	that	PRON
taxlaw-12714	114	42	dictates	dictate	VERB
taxlaw-12714	114	43	that	that	SCONJ
taxlaw-12714	114	44	all	all	PRON
taxlaw-12714	114	45	of	of	ADP
taxlaw-12714	114	46	a	a	DET
taxlaw-12714	114	47	company	company	NOUN
taxlaw-12714	114	48	’s	’s	PART
taxlaw-12714	114	49	income	income	NOUN
taxlaw-12714	114	50	should	should	AUX
taxlaw-12714	114	51	be	be	AUX
taxlaw-12714	114	52	taxed	tax	VERB
taxlaw-12714	114	53	in	in	ADP
taxlaw-12714	114	54	places	place	NOUN
taxlaw-12714	114	55	where	where	SCONJ
taxlaw-12714	114	56	it	it	PRON
taxlaw-12714	114	57	has	have	VERB
taxlaw-12714	114	58	real	real	ADJ
taxlaw-12714	114	59	business	business	NOUN
taxlaw-12714	114	60	activities	activity	NOUN
taxlaw-12714	114	61	.	.	PUNCT
taxlaw-12714	114	62	”	"	PUNCT
taxlaw-12714	115	1	mason	mason	PROPN
taxlaw-12714	115	2	,	,	PUNCT
taxlaw-12714	115	3	the	the	DET
taxlaw-12714	115	4	transformation	transformation	NOUN
taxlaw-12714	115	5	of	of	ADP
taxlaw-12714	115	6	international	international	ADJ
taxlaw-12714	115	7	tax	tax	NOUN
taxlaw-12714	115	8	,	,	PUNCT
taxlaw-12714	115	9	supra	supra	ADJ
taxlaw-12714	115	10	note	note	NOUN
taxlaw-12714	115	11	2	2	NUM
taxlaw-12714	115	12	,	,	PUNCT
taxlaw-12714	115	13	at	at	ADP
taxlaw-12714	115	14	370	370	NUM
taxlaw-12714	115	15	.	.	PUNCT
taxlaw-12714	116	1	for	for	ADP
taxlaw-12714	116	2	a	a	DET
taxlaw-12714	116	3	normative	normative	ADJ
taxlaw-12714	116	4	criticism	criticism	NOUN
taxlaw-12714	116	5	of	of	ADP
taxlaw-12714	116	6	the	the	DET
taxlaw-12714	116	7	notion	notion	NOUN
taxlaw-12714	116	8	of	of	ADP
taxlaw-12714	116	9	full	full	ADJ
taxlaw-12714	116	10	taxation	taxation	NOUN
taxlaw-12714	116	11	,	,	PUNCT
taxlaw-12714	116	12	see	see	VERB
taxlaw-12714	116	13	parada	parada	PROPN
taxlaw-12714	116	14	,	,	PUNCT
taxlaw-12714	116	15	supra	supra	PROPN
taxlaw-12714	116	16	note	note	NOUN
taxlaw-12714	116	17	2	2	NUM
taxlaw-12714	116	18	.	.	NOUN
taxlaw-12714	116	19	25	25	NUM
taxlaw-12714	116	20	the	the	DET
taxlaw-12714	116	21	terminology	terminology	NOUN
taxlaw-12714	116	22	of	of	ADP
taxlaw-12714	116	23	“	"	PUNCT
taxlaw-12714	116	24	race	race	NOUN
taxlaw-12714	116	25	to	to	ADP
taxlaw-12714	116	26	the	the	DET
taxlaw-12714	116	27	bottom	bottom	NOUN
taxlaw-12714	116	28	”	"	PUNCT
taxlaw-12714	116	29	has	have	AUX
taxlaw-12714	116	30	been	be	AUX
taxlaw-12714	116	31	widely	widely	ADV
taxlaw-12714	116	32	used	use	VERB
taxlaw-12714	116	33	both	both	PRON
taxlaw-12714	116	34	by	by	ADP
taxlaw-12714	116	35	academics	academic	NOUN
taxlaw-12714	116	36	and	and	CCONJ
taxlaw-12714	116	37	activists	activist	NOUN
taxlaw-12714	116	38	to	to	PART
taxlaw-12714	116	39	explain	explain	VERB
taxlaw-12714	116	40	how	how	SCONJ
taxlaw-12714	116	41	a	a	DET
taxlaw-12714	116	42	decrease	decrease	NOUN
taxlaw-12714	116	43	in	in	ADP
taxlaw-12714	116	44	corporate	corporate	ADJ
taxlaw-12714	116	45	income	income	NOUN
taxlaw-12714	116	46	taxes	taxis	NOUN
taxlaw-12714	116	47	worldwide	worldwide	ADV
taxlaw-12714	116	48	could	could	AUX
taxlaw-12714	116	49	lead	lead	VERB
taxlaw-12714	116	50	countries	country	NOUN
taxlaw-12714	116	51	to	to	PART
taxlaw-12714	116	52	reduce	reduce	VERB
taxlaw-12714	116	53	their	their	PRON
taxlaw-12714	116	54	general	general	ADJ
taxlaw-12714	116	55	welfare	welfare	NOUN
taxlaw-12714	116	56	.	.	PUNCT
taxlaw-12714	117	1	this	this	PRON
taxlaw-12714	117	2	is	be	AUX
taxlaw-12714	117	3	generally	generally	ADV
taxlaw-12714	117	4	associated	associate	VERB
taxlaw-12714	117	5	with	with	ADP
taxlaw-12714	117	6	the	the	DET
taxlaw-12714	117	7	traditional	traditional	ADJ
taxlaw-12714	117	8	debate	debate	NOUN
taxlaw-12714	117	9	on	on	ADP
taxlaw-12714	117	10	tax	tax	NOUN
taxlaw-12714	117	11	competition	competition	NOUN
taxlaw-12714	117	12	.	.	PUNCT
taxlaw-12714	118	1	see	see	VERB
taxlaw-12714	118	2	,	,	PUNCT
taxlaw-12714	118	3	e.g.	e.g.	ADV
taxlaw-12714	118	4	,	,	PUNCT
taxlaw-12714	118	5	esmé	esmé	NOUN
taxlaw-12714	118	6	berkhout	berkhout	NOUN
taxlaw-12714	118	7	,	,	PUNCT
taxlaw-12714	118	8	tax	tax	NOUN
taxlaw-12714	118	9	battles	battle	NOUN
taxlaw-12714	118	10	:	:	PUNCT
taxlaw-12714	118	11	the	the	DET
taxlaw-12714	118	12	dangerous	dangerous	ADJ
taxlaw-12714	118	13	global	global	ADJ
taxlaw-12714	118	14	race	race	NOUN
taxlaw-12714	118	15	to	to	ADP
taxlaw-12714	118	16	the	the	DET
taxlaw-12714	118	17	bottom	bottom	NOUN
taxlaw-12714	118	18	on	on	ADP
taxlaw-12714	118	19	corporate	corporate	ADJ
taxlaw-12714	118	20	tax	tax	NOUN
taxlaw-12714	118	21	,	,	PUNCT
taxlaw-12714	118	22	oxfam	oxfam	NOUN
taxlaw-12714	118	23	194	194	NUM
taxlaw-12714	118	24	columbia	columbia	PROPN
taxlaw-12714	118	25	journal	journal	PROPN
taxlaw-12714	118	26	of	of	ADP
taxlaw-12714	118	27	tax	tax	NOUN
taxlaw-12714	118	28	law	law	NOUN
taxlaw-12714	119	1	[	[	X
taxlaw-12714	119	2	vol	vol	NOUN
taxlaw-12714	119	3	15:2	15:2	NUM
taxlaw-12714	119	4	effective	effective	ADJ
taxlaw-12714	119	5	corporate	corporate	ADJ
taxlaw-12714	119	6	income	income	NOUN
taxlaw-12714	119	7	taxation	taxation	NOUN
taxlaw-12714	119	8	is	be	AUX
taxlaw-12714	119	9	presented	present	VERB
taxlaw-12714	119	10	as	as	ADP
taxlaw-12714	119	11	a	a	DET
taxlaw-12714	119	12	win	win	NOUN
taxlaw-12714	119	13	-	-	PUNCT
taxlaw-12714	119	14	win	win	NOUN
taxlaw-12714	119	15	scenario	scenario	NOUN
taxlaw-12714	119	16	in	in	ADP
taxlaw-12714	119	17	which	which	PRON
taxlaw-12714	119	18	revenue	revenue	NOUN
taxlaw-12714	119	19	collection	collection	NOUN
taxlaw-12714	119	20	and	and	CCONJ
taxlaw-12714	119	21	“	"	PUNCT
taxlaw-12714	119	22	fair	fair	ADJ
taxlaw-12714	119	23	”	"	PUNCT
taxlaw-12714	119	24	tax	tax	NOUN
taxlaw-12714	119	25	competition	competition	NOUN
taxlaw-12714	119	26	appear	appear	VERB
taxlaw-12714	119	27	as	as	ADP
taxlaw-12714	119	28	the	the	DET
taxlaw-12714	119	29	two	two	NUM
taxlaw-12714	119	30	immediate	immediate	ADJ
taxlaw-12714	119	31	trophies	trophy	NOUN
taxlaw-12714	119	32	behind	behind	ADP
taxlaw-12714	119	33	an	an	DET
taxlaw-12714	119	34	ostensibly	ostensibly	ADV
taxlaw-12714	119	35	altruistic	altruistic	ADJ
taxlaw-12714	119	36	“	"	PUNCT
taxlaw-12714	119	37	benefits	benefit	NOUN
taxlaw-12714	119	38	for	for	ADP
taxlaw-12714	119	39	all	all	DET
taxlaw-12714	119	40	”	"	PUNCT
taxlaw-12714	119	41	narrative.26	narrative.26	ADV
taxlaw-12714	119	42	however	however	ADV
taxlaw-12714	119	43	,	,	PUNCT
taxlaw-12714	119	44	although	although	SCONJ
taxlaw-12714	119	45	the	the	DET
taxlaw-12714	119	46	magnanimous	magnanimous	ADJ
taxlaw-12714	119	47	narrative	narrative	NOUN
taxlaw-12714	119	48	of	of	ADP
taxlaw-12714	119	49	all	all	DET
taxlaw-12714	119	50	countries	country	NOUN
taxlaw-12714	119	51	benefiting	benefit	VERB
taxlaw-12714	119	52	from	from	ADP
taxlaw-12714	119	53	a	a	DET
taxlaw-12714	119	54	cooperative	cooperative	ADJ
taxlaw-12714	119	55	worldwide	worldwide	ADJ
taxlaw-12714	119	56	action	action	NOUN
taxlaw-12714	119	57	to	to	PART
taxlaw-12714	119	58	increase	increase	VERB
taxlaw-12714	119	59	their	their	PRON
taxlaw-12714	119	60	effective	effective	ADJ
taxlaw-12714	119	61	corporate	corporate	ADJ
taxlaw-12714	119	62	income	income	NOUN
taxlaw-12714	119	63	tax	tax	NOUN
taxlaw-12714	119	64	rates	rate	NOUN
taxlaw-12714	119	65	can	can	AUX
taxlaw-12714	119	66	be	be	AUX
taxlaw-12714	119	67	attractive	attractive	ADJ
taxlaw-12714	119	68	,	,	PUNCT
taxlaw-12714	119	69	it	it	PRON
taxlaw-12714	119	70	does	do	AUX
taxlaw-12714	119	71	not	not	PART
taxlaw-12714	119	72	work	work	VERB
taxlaw-12714	119	73	for	for	ADP
taxlaw-12714	119	74	all	all	DET
taxlaw-12714	119	75	countries	country	NOUN
taxlaw-12714	119	76	equally.27	equally.27	VERB
taxlaw-12714	120	1	the	the	DET
taxlaw-12714	120	2	remaining	remain	VERB
taxlaw-12714	120	3	part	part	NOUN
taxlaw-12714	120	4	of	of	ADP
taxlaw-12714	120	5	this	this	DET
taxlaw-12714	120	6	work	work	NOUN
taxlaw-12714	120	7	will	will	AUX
taxlaw-12714	120	8	focus	focus	VERB
taxlaw-12714	120	9	on	on	ADP
taxlaw-12714	120	10	demonstrating	demonstrate	VERB
taxlaw-12714	120	11	how	how	SCONJ
taxlaw-12714	120	12	the	the	DET
taxlaw-12714	120	13	rationale	rationale	NOUN
taxlaw-12714	120	14	of	of	ADP
taxlaw-12714	120	15	“	"	PUNCT
taxlaw-12714	120	16	benefits	benefit	NOUN
taxlaw-12714	120	17	for	for	ADP
taxlaw-12714	120	18	all	all	PRON
taxlaw-12714	120	19	”	"	PUNCT
taxlaw-12714	120	20	not	not	PART
taxlaw-12714	120	21	only	only	ADV
taxlaw-12714	120	22	imposes	impose	VERB
taxlaw-12714	120	23	important	important	ADJ
taxlaw-12714	120	24	limitations	limitation	NOUN
taxlaw-12714	120	25	and	and	CCONJ
taxlaw-12714	120	26	administrative	administrative	ADJ
taxlaw-12714	120	27	costs	cost	NOUN
taxlaw-12714	120	28	for	for	ADP
taxlaw-12714	120	29	developing	develop	VERB
taxlaw-12714	120	30	countries	country	NOUN
taxlaw-12714	120	31	willing	willing	ADJ
taxlaw-12714	120	32	to	to	PART
taxlaw-12714	120	33	attract	attract	VERB
taxlaw-12714	120	34	fdi	fdi	NOUN
taxlaw-12714	120	35	but	but	CCONJ
taxlaw-12714	120	36	also	also	ADV
taxlaw-12714	120	37	how	how	SCONJ
taxlaw-12714	120	38	this	this	DET
taxlaw-12714	120	39	rationale	rationale	NOUN
taxlaw-12714	120	40	is	be	AUX
taxlaw-12714	120	41	an	an	DET
taxlaw-12714	120	42	illusion	illusion	NOUN
taxlaw-12714	120	43	in	in	ADP
taxlaw-12714	120	44	which	which	PRON
taxlaw-12714	120	45	tax	tax	NOUN
taxlaw-12714	120	46	competition	competition	NOUN
taxlaw-12714	120	47	is	be	AUX
taxlaw-12714	120	48	transferred	transfer	VERB
taxlaw-12714	120	49	from	from	ADP
taxlaw-12714	120	50	corporate	corporate	ADJ
taxlaw-12714	120	51	income	income	NOUN
taxlaw-12714	120	52	tax	tax	NOUN
taxlaw-12714	120	53	competition	competition	NOUN
taxlaw-12714	120	54	to	to	ADP
taxlaw-12714	120	55	other	other	ADJ
taxlaw-12714	120	56	forms	form	NOUN
taxlaw-12714	120	57	of	of	ADP
taxlaw-12714	120	58	tax	tax	NOUN
taxlaw-12714	120	59	and	and	CCONJ
taxlaw-12714	120	60	non	non	ADJ
taxlaw-12714	120	61	-	-	ADJ
taxlaw-12714	120	62	tax	tax	ADJ
taxlaw-12714	120	63	competition	competition	NOUN
taxlaw-12714	120	64	,	,	PUNCT
taxlaw-12714	120	65	ultimately	ultimately	ADV
taxlaw-12714	120	66	revealing	reveal	VERB
taxlaw-12714	120	67	the	the	DET
taxlaw-12714	120	68	fragility	fragility	NOUN
taxlaw-12714	120	69	of	of	ADP
taxlaw-12714	120	70	the	the	DET
taxlaw-12714	120	71	premises	premise	NOUN
taxlaw-12714	120	72	underlying	underlie	VERB
taxlaw-12714	120	73	the	the	DET
taxlaw-12714	120	74	altruistic	altruistic	ADJ
taxlaw-12714	120	75	narrative	narrative	NOUN
taxlaw-12714	120	76	behind	behind	ADP
taxlaw-12714	120	77	a	a	DET
taxlaw-12714	120	78	global	global	ADJ
taxlaw-12714	120	79	minimum	minimum	ADJ
taxlaw-12714	120	80	corporate	corporate	ADJ
taxlaw-12714	120	81	income	income	NOUN
taxlaw-12714	120	82	tax	tax	NOUN
taxlaw-12714	120	83	.	.	PUNCT
taxlaw-12714	121	1	iii	iii	X
taxlaw-12714	121	2	.	.	PUNCT
taxlaw-12714	121	3	minimum	minimum	ADJ
taxlaw-12714	121	4	taxation	taxation	NOUN
taxlaw-12714	121	5	and	and	CCONJ
taxlaw-12714	121	6	developing	develop	VERB
taxlaw-12714	121	7	countries	country	NOUN
taxlaw-12714	121	8	this	this	DET
taxlaw-12714	121	9	section	section	NOUN
taxlaw-12714	121	10	elaborates	elaborate	VERB
taxlaw-12714	121	11	on	on	ADP
taxlaw-12714	121	12	the	the	DET
taxlaw-12714	121	13	three	three	NUM
taxlaw-12714	121	14	unconvincing	unconvincing	ADJ
taxlaw-12714	121	15	premises	premise	NOUN
taxlaw-12714	121	16	on	on	ADP
taxlaw-12714	121	17	which	which	PRON
taxlaw-12714	121	18	the	the	DET
taxlaw-12714	121	19	alleged	allege	VERB
taxlaw-12714	121	20	benefits	benefit	NOUN
taxlaw-12714	121	21	for	for	ADP
taxlaw-12714	121	22	developing	develop	VERB
taxlaw-12714	121	23	countries	country	NOUN
taxlaw-12714	121	24	under	under	ADP
taxlaw-12714	121	25	a	a	DET
taxlaw-12714	121	26	worldwide	worldwide	ADJ
taxlaw-12714	121	27	minimum	minimum	ADJ
taxlaw-12714	121	28	corporate	corporate	ADJ
taxlaw-12714	121	29	income	income	NOUN
taxlaw-12714	121	30	tax	tax	NOUN
taxlaw-12714	121	31	seem	seem	VERB
taxlaw-12714	121	32	to	to	PART
taxlaw-12714	121	33	be	be	AUX
taxlaw-12714	121	34	based	base	VERB
taxlaw-12714	121	35	.	.	PUNCT
taxlaw-12714	122	1	these	these	PRON
taxlaw-12714	122	2	include	include	VERB
taxlaw-12714	122	3	the	the	DET
taxlaw-12714	122	4	assumption	assumption	NOUN
taxlaw-12714	122	5	that	that	SCONJ
taxlaw-12714	122	6	all	all	DET
taxlaw-12714	122	7	corporate	corporate	ADJ
taxlaw-12714	122	8	income	income	NOUN
taxlaw-12714	122	9	tax	tax	NOUN
taxlaw-12714	122	10	incentives	incentive	NOUN
taxlaw-12714	122	11	provided	provide	VERB
taxlaw-12714	122	12	by	by	ADP
taxlaw-12714	122	13	developing	develop	VERB
taxlaw-12714	122	14	countries	country	NOUN
taxlaw-12714	122	15	are	be	AUX
taxlaw-12714	122	16	uniformly	uniformly	ADV
taxlaw-12714	122	17	inefficient	inefficient	ADJ
taxlaw-12714	122	18	,	,	PUNCT
taxlaw-12714	122	19	the	the	DET
taxlaw-12714	122	20	idea	idea	NOUN
taxlaw-12714	122	21	that	that	SCONJ
taxlaw-12714	122	22	all	all	DET
taxlaw-12714	122	23	developing	develop	VERB
taxlaw-12714	122	24	countries	country	NOUN
taxlaw-12714	122	25	can	can	AUX
taxlaw-12714	122	26	easily	easily	ADV
taxlaw-12714	122	27	make	make	VERB
taxlaw-12714	122	28	a	a	DET
taxlaw-12714	122	29	transition	transition	NOUN
taxlaw-12714	122	30	from	from	ADP
taxlaw-12714	122	31	corporate	corporate	ADJ
taxlaw-12714	122	32	income	income	NOUN
taxlaw-12714	122	33	tax	tax	NOUN
taxlaw-12714	122	34	competition	competition	NOUN
taxlaw-12714	122	35	to	to	ADP
taxlaw-12714	122	36	alternative	alternative	ADJ
taxlaw-12714	122	37	forms	form	NOUN
taxlaw-12714	122	38	of	of	ADP
taxlaw-12714	122	39	tax	tax	NOUN
taxlaw-12714	122	40	and	and	CCONJ
taxlaw-12714	122	41	non	non	ADJ
taxlaw-12714	122	42	-	-	ADJ
taxlaw-12714	122	43	tax	tax	ADJ
taxlaw-12714	122	44	competition	competition	NOUN
taxlaw-12714	122	45	,	,	PUNCT
taxlaw-12714	122	46	and	and	CCONJ
taxlaw-12714	122	47	the	the	DET
taxlaw-12714	122	48	notion	notion	NOUN
taxlaw-12714	122	49	that	that	SCONJ
taxlaw-12714	122	50	supporting	support	VERB
taxlaw-12714	122	51	or	or	CCONJ
taxlaw-12714	122	52	opposing	oppose	VERB
taxlaw-12714	122	53	a	a	DET
taxlaw-12714	122	54	global	global	ADJ
taxlaw-12714	122	55	minimum	minimum	ADJ
taxlaw-12714	122	56	corporate	corporate	ADJ
taxlaw-12714	122	57	income	income	NOUN
taxlaw-12714	122	58	tax	tax	NOUN
taxlaw-12714	122	59	could	could	AUX
taxlaw-12714	122	60	either	either	CCONJ
taxlaw-12714	122	61	boost	boost	VERB
taxlaw-12714	122	62	or	or	CCONJ
taxlaw-12714	122	63	diminish	diminish	VERB
taxlaw-12714	122	64	tax	tax	NOUN
taxlaw-12714	122	65	revenue	revenue	NOUN
taxlaw-12714	122	66	for	for	ADP
taxlaw-12714	122	67	developing	develop	VERB
taxlaw-12714	122	68	countries	country	NOUN
taxlaw-12714	122	69	.	.	PUNCT
taxlaw-12714	123	1	this	this	DET
taxlaw-12714	123	2	section	section	NOUN
taxlaw-12714	123	3	concludes	conclude	VERB
taxlaw-12714	123	4	that	that	SCONJ
taxlaw-12714	123	5	these	these	DET
taxlaw-12714	123	6	premises	premise	NOUN
taxlaw-12714	123	7	,	,	PUNCT
taxlaw-12714	123	8	which	which	PRON
taxlaw-12714	123	9	serve	serve	VERB
taxlaw-12714	123	10	to	to	PART
taxlaw-12714	123	11	justify	justify	VERB
taxlaw-12714	123	12	the	the	DET
taxlaw-12714	123	13	global	global	ADJ
taxlaw-12714	123	14	narrative	narrative	NOUN
taxlaw-12714	123	15	of	of	ADP
taxlaw-12714	123	16	“	"	PUNCT
taxlaw-12714	123	17	benefits	benefit	NOUN
taxlaw-12714	123	18	for	for	ADP
taxlaw-12714	123	19	all	all	PRON
taxlaw-12714	123	20	,	,	PUNCT
taxlaw-12714	123	21	”	"	PUNCT
taxlaw-12714	123	22	also	also	ADV
taxlaw-12714	123	23	force	force	VERB
taxlaw-12714	123	24	developing	develop	VERB
taxlaw-12714	123	25	countries	country	NOUN
taxlaw-12714	123	26	to	to	PART
taxlaw-12714	123	27	assume	assume	VERB
taxlaw-12714	123	28	further	further	ADJ
taxlaw-12714	123	29	administrative	administrative	ADJ
taxlaw-12714	123	30	costs	cost	NOUN
taxlaw-12714	123	31	,	,	PUNCT
taxlaw-12714	123	32	ultimately	ultimately	ADV
taxlaw-12714	123	33	reinforcing	reinforce	VERB
taxlaw-12714	123	34	a	a	DET
taxlaw-12714	123	35	traditional	traditional	ADJ
taxlaw-12714	123	36	international	international	ADJ
taxlaw-12714	123	37	paternalism	paternalism	NOUN
taxlaw-12714	123	38	upon	upon	SCONJ
taxlaw-12714	123	39	these	these	DET
taxlaw-12714	123	40	countries	country	NOUN
taxlaw-12714	123	41	.	.	PUNCT
taxlaw-12714	124	1	a.	a.	NOUN
taxlaw-12714	125	1	the	the	DET
taxlaw-12714	125	2	presumed	presume	VERB
taxlaw-12714	125	3	inefficiency	inefficiency	NOUN
taxlaw-12714	125	4	of	of	ADP
taxlaw-12714	125	5	all	all	DET
taxlaw-12714	125	6	tax	tax	NOUN
taxlaw-12714	125	7	incentives	incentive	NOUN
taxlaw-12714	125	8	tax	tax	NOUN
taxlaw-12714	125	9	competition	competition	NOUN
taxlaw-12714	125	10	and	and	CCONJ
taxlaw-12714	125	11	the	the	DET
taxlaw-12714	125	12	use	use	NOUN
taxlaw-12714	125	13	of	of	ADP
taxlaw-12714	125	14	tax	tax	NOUN
taxlaw-12714	125	15	incentives	incentive	NOUN
taxlaw-12714	125	16	to	to	PART
taxlaw-12714	125	17	attract	attract	VERB
taxlaw-12714	125	18	fdi	fdi	NOUN
taxlaw-12714	125	19	is	be	AUX
taxlaw-12714	125	20	not	not	PART
taxlaw-12714	125	21	a	a	DET
taxlaw-12714	125	22	novel	novel	ADJ
taxlaw-12714	125	23	discussion	discussion	NOUN
taxlaw-12714	125	24	in	in	ADP
taxlaw-12714	125	25	the	the	DET
taxlaw-12714	125	26	tax	tax	NOUN
taxlaw-12714	125	27	literature.28	literature.28	NOUN
taxlaw-12714	125	28	however	however	ADV
taxlaw-12714	125	29	,	,	PUNCT
taxlaw-12714	125	30	what	what	PRON
taxlaw-12714	125	31	is	be	AUX
taxlaw-12714	125	32	relatively	relatively	ADV
taxlaw-12714	125	33	new	new	ADJ
taxlaw-12714	125	34	is	be	AUX
taxlaw-12714	125	35	the	the	DET
taxlaw-12714	125	36	switch	switch	NOUN
taxlaw-12714	125	37	in	in	ADP
taxlaw-12714	125	38	the	the	DET
taxlaw-12714	125	39	global	global	ADJ
taxlaw-12714	125	40	rhetoric	rhetoric	NOUN
taxlaw-12714	125	41	,	,	PUNCT
taxlaw-12714	125	42	at	at	ADP
taxlaw-12714	125	43	least	least	ADJ
taxlaw-12714	125	44	from	from	ADP
taxlaw-12714	125	45	the	the	DET
taxlaw-12714	125	46	oecd	oecd	PROPN
taxlaw-12714	125	47	perspective	perspective	NOUN
taxlaw-12714	125	48	.	.	PUNCT
taxlaw-12714	126	1	indeed	indeed	ADV
taxlaw-12714	126	2	,	,	PUNCT
taxlaw-12714	126	3	while	while	SCONJ
taxlaw-12714	126	4	the	the	DET
taxlaw-12714	126	5	original	original	ADJ
taxlaw-12714	126	6	approach	approach	NOUN
taxlaw-12714	126	7	to	to	ADP
taxlaw-12714	126	8	tax	tax	NOUN
taxlaw-12714	126	9	competition	competition	NOUN
taxlaw-12714	126	10	was	be	AUX
taxlaw-12714	126	11	based	base	VERB
taxlaw-12714	126	12	upon	upon	SCONJ
taxlaw-12714	126	13	the	the	DET
taxlaw-12714	126	14	clear	clear	ADJ
taxlaw-12714	126	15	distinction	distinction	NOUN
taxlaw-12714	126	16	between	between	ADP
taxlaw-12714	126	17	harmful	harmful	ADJ
taxlaw-12714	126	18	and	and	CCONJ
taxlaw-12714	126	19	non	non	ADJ
taxlaw-12714	126	20	-	-	ADJ
taxlaw-12714	126	21	harmful	harmful	ADJ
taxlaw-12714	126	22	tax	tax	NOUN
taxlaw-12714	126	23	competition	competition	NOUN
taxlaw-12714	126	24	,	,	PUNCT
taxlaw-12714	126	25	the	the	DET
taxlaw-12714	126	26	current	current	ADJ
taxlaw-12714	126	27	message	message	NOUN
taxlaw-12714	126	28	is	be	AUX
taxlaw-12714	126	29	blunter	blunter	ADJ
taxlaw-12714	126	30	and	and	CCONJ
taxlaw-12714	126	31	more	more	ADV
taxlaw-12714	126	32	straightforward	straightforward	ADJ
taxlaw-12714	126	33	:	:	PUNCT
taxlaw-12714	126	34	tax	tax	NOUN
taxlaw-12714	126	35	competition	competition	NOUN
taxlaw-12714	126	36	shall	shall	AUX
taxlaw-12714	126	37	be	be	AUX
taxlaw-12714	126	38	counteracted	counteract	VERB
taxlaw-12714	126	39	comprehensively	comprehensively	ADV
taxlaw-12714	126	40	,	,	PUNCT
taxlaw-12714	126	41	no	no	ADV
taxlaw-12714	126	42	matter	matter	ADV
taxlaw-12714	126	43	briefing	briefing	NOUN
taxlaw-12714	126	44	paper	paper	NOUN
taxlaw-12714	126	45	9	9	NUM
taxlaw-12714	126	46	(	(	PUNCT
taxlaw-12714	126	47	2016	2016	NUM
taxlaw-12714	126	48	)	)	PUNCT
taxlaw-12714	126	49	;	;	PUNCT
taxlaw-12714	126	50	see	see	VERB
taxlaw-12714	126	51	also	also	ADV
taxlaw-12714	126	52	s.m	s.m	PROPN
taxlaw-12714	126	53	.	.	PROPN
taxlaw-12714	126	54	ali	ali	PROPN
taxlaw-12714	126	55	abbas	abbas	PROPN
taxlaw-12714	126	56	et	et	PROPN
taxlaw-12714	126	57	al	al	PROPN
taxlaw-12714	126	58	.	.	PROPN
taxlaw-12714	126	59	,	,	PUNCT
taxlaw-12714	126	60	a	a	DET
taxlaw-12714	126	61	partial	partial	ADJ
taxlaw-12714	126	62	race	race	NOUN
taxlaw-12714	126	63	to	to	ADP
taxlaw-12714	126	64	the	the	DET
taxlaw-12714	126	65	bottom	bottom	NOUN
taxlaw-12714	126	66	:	:	PUNCT
taxlaw-12714	126	67	corporate	corporate	ADJ
taxlaw-12714	126	68	tax	tax	NOUN
taxlaw-12714	126	69	developments	development	NOUN
taxlaw-12714	126	70	in	in	ADP
taxlaw-12714	126	71	emerging	emerge	VERB
taxlaw-12714	126	72	and	and	CCONJ
taxlaw-12714	126	73	developing	develop	VERB
taxlaw-12714	126	74	economies	economy	NOUN
taxlaw-12714	126	75	3	3	NUM
taxlaw-12714	126	76	(	(	PUNCT
taxlaw-12714	126	77	imf	imf	PROPN
taxlaw-12714	126	78	working	working	PROPN
taxlaw-12714	126	79	paper	paper	NOUN
taxlaw-12714	126	80	,	,	PUNCT
taxlaw-12714	126	81	2012	2012	NUM
taxlaw-12714	126	82	)	)	PUNCT
taxlaw-12714	126	83	.	.	PUNCT
taxlaw-12714	127	1	but	but	CCONJ
taxlaw-12714	127	2	see	see	VERB
taxlaw-12714	127	3	,	,	PUNCT
taxlaw-12714	127	4	vera	vera	NOUN
taxlaw-12714	127	5	troeger	troeger	NOUN
taxlaw-12714	127	6	,	,	PUNCT
taxlaw-12714	127	7	tax	tax	NOUN
taxlaw-12714	127	8	competition	competition	NOUN
taxlaw-12714	127	9	and	and	CCONJ
taxlaw-12714	127	10	the	the	DET
taxlaw-12714	127	11	myth	myth	NOUN
taxlaw-12714	127	12	of	of	ADP
taxlaw-12714	127	13	the	the	DET
taxlaw-12714	127	14	“	"	PUNCT
taxlaw-12714	127	15	race	race	NOUN
taxlaw-12714	127	16	to	to	ADP
taxlaw-12714	127	17	the	the	DET
taxlaw-12714	127	18	bottom	bottom	NOUN
taxlaw-12714	127	19	”	"	PUNCT
taxlaw-12714	127	20	:	:	PUNCT
taxlaw-12714	127	21	why	why	SCONJ
taxlaw-12714	127	22	government	government	NOUN
taxlaw-12714	127	23	still	still	ADV
taxlaw-12714	127	24	tax	tax	NOUN
taxlaw-12714	127	25	capital	capital	NOUN
taxlaw-12714	127	26	,	,	PUNCT
taxlaw-12714	127	27	4	4	NUM
taxlaw-12714	127	28	cage	cage	NOUN
taxlaw-12714	127	29	-	-	PUNCT
taxlaw-12714	127	30	chatham	chatham	PROPN
taxlaw-12714	127	31	house	house	PROPN
taxlaw-12714	127	32	series	series	PROPN
taxlaw-12714	127	33	1	1	NUM
taxlaw-12714	127	34	,	,	PUNCT
taxlaw-12714	127	35	3	3	NUM
taxlaw-12714	127	36	(	(	PUNCT
taxlaw-12714	127	37	2013	2013	NUM
taxlaw-12714	127	38	)	)	PUNCT
taxlaw-12714	127	39	.	.	PUNCT
taxlaw-12714	128	1	as	as	ADP
taxlaw-12714	128	2	for	for	ADP
taxlaw-12714	128	3	the	the	DET
taxlaw-12714	128	4	oecd	oecd	PROPN
taxlaw-12714	128	5	pillar	pillar	NOUN
taxlaw-12714	128	6	2	2	NUM
taxlaw-12714	128	7	project	project	NOUN
taxlaw-12714	128	8	,	,	PUNCT
taxlaw-12714	128	9	we	we	PRON
taxlaw-12714	128	10	find	find	VERB
taxlaw-12714	128	11	the	the	DET
taxlaw-12714	128	12	use	use	NOUN
taxlaw-12714	128	13	of	of	ADP
taxlaw-12714	128	14	the	the	DET
taxlaw-12714	128	15	term	term	NOUN
taxlaw-12714	128	16	“	"	PUNCT
taxlaw-12714	128	17	race	race	NOUN
taxlaw-12714	128	18	to	to	ADP
taxlaw-12714	128	19	the	the	DET
taxlaw-12714	128	20	bottom	bottom	NOUN
taxlaw-12714	128	21	”	"	PUNCT
taxlaw-12714	128	22	and	and	CCONJ
taxlaw-12714	128	23	“	"	PUNCT
taxlaw-12714	128	24	harmful	harmful	ADJ
taxlaw-12714	128	25	race	race	NOUN
taxlaw-12714	128	26	to	to	ADP
taxlaw-12714	128	27	bottom	bottom	NOUN
taxlaw-12714	128	28	”	"	PUNCT
taxlaw-12714	128	29	in	in	ADP
taxlaw-12714	128	30	some	some	DET
taxlaw-12714	128	31	passages	passage	NOUN
taxlaw-12714	128	32	of	of	ADP
taxlaw-12714	128	33	the	the	DET
taxlaw-12714	128	34	public	public	ADJ
taxlaw-12714	128	35	consultation	consultation	NOUN
taxlaw-12714	128	36	of	of	ADP
taxlaw-12714	128	37	november	november	PROPN
taxlaw-12714	128	38	2019	2019	NUM
taxlaw-12714	128	39	.	.	PUNCT
taxlaw-12714	129	1	see	see	VERB
taxlaw-12714	129	2	devereux	devereux	PROPN
taxlaw-12714	129	3	,	,	PUNCT
taxlaw-12714	129	4	supra	supra	PROPN
taxlaw-12714	129	5	note	note	NOUN
taxlaw-12714	129	6	3	3	NUM
taxlaw-12714	129	7	,	,	PUNCT
taxlaw-12714	129	8	at	at	ADP
taxlaw-12714	129	9	7–8	7–8	NOUN
taxlaw-12714	129	10	.	.	PROPN
taxlaw-12714	129	11	26	26	NUM
taxlaw-12714	129	12	on	on	ADP
taxlaw-12714	129	13	the	the	DET
taxlaw-12714	129	14	discussion	discussion	NOUN
taxlaw-12714	129	15	on	on	ADP
taxlaw-12714	129	16	fairness	fairness	NOUN
taxlaw-12714	129	17	regarding	regard	VERB
taxlaw-12714	129	18	the	the	DET
taxlaw-12714	129	19	oecd	oecd	PROPN
taxlaw-12714	129	20	pillar	pillar	NOUN
taxlaw-12714	129	21	2	2	NUM
taxlaw-12714	129	22	,	,	PUNCT
taxlaw-12714	129	23	see	see	VERB
taxlaw-12714	129	24	,	,	PUNCT
taxlaw-12714	129	25	e.g.	e.g.	ADV
taxlaw-12714	129	26	,	,	PUNCT
taxlaw-12714	129	27	rita	rita	PROPN
taxlaw-12714	129	28	de	de	PROPN
taxlaw-12714	129	29	la	la	PROPN
taxlaw-12714	129	30	feria	feria	PROPN
taxlaw-12714	129	31	,	,	PUNCT
taxlaw-12714	129	32	the	the	DET
taxlaw-12714	129	33	perceived	perceive	VERB
taxlaw-12714	129	34	(	(	PUNCT
taxlaw-12714	129	35	un)fairness	un)fairness	NOUN
taxlaw-12714	129	36	of	of	ADP
taxlaw-12714	129	37	the	the	DET
taxlaw-12714	129	38	global	global	ADJ
taxlaw-12714	129	39	minimum	minimum	ADJ
taxlaw-12714	129	40	corporate	corporate	ADJ
taxlaw-12714	129	41	tax	tax	NOUN
taxlaw-12714	129	42	rate	rate	NOUN
taxlaw-12714	129	43	,	,	PUNCT
taxlaw-12714	129	44	in	in	ADP
taxlaw-12714	129	45	the	the	DET
taxlaw-12714	129	46	“	"	PUNCT
taxlaw-12714	129	47	pillar	pillar	NOUN
taxlaw-12714	129	48	2	2	NUM
taxlaw-12714	129	49	”	"	PUNCT
taxlaw-12714	129	50	global	global	ADJ
taxlaw-12714	129	51	minimum	minimum	ADJ
taxlaw-12714	129	52	tax	tax	NOUN
taxlaw-12714	129	53	(	(	PUNCT
taxlaw-12714	129	54	w.	w.	PROPN
taxlaw-12714	129	55	haslehner	haslehner	PROPN
taxlaw-12714	129	56	et	et	PROPN
taxlaw-12714	129	57	al	al	PROPN
taxlaw-12714	129	58	.	.	PUNCT
taxlaw-12714	130	1	ed	ed	PROPN
taxlaw-12714	130	2	.	.	PROPN
taxlaw-12714	130	3	,	,	PUNCT
taxlaw-12714	130	4	2024	2024	NUM
taxlaw-12714	130	5	)	)	PUNCT
taxlaw-12714	130	6	.	.	PUNCT
taxlaw-12714	131	1	27	27	NUM
taxlaw-12714	131	2	dagan	dagan	PROPN
taxlaw-12714	131	3	,	,	PUNCT
taxlaw-12714	131	4	supra	supra	PROPN
taxlaw-12714	131	5	note	note	PROPN
taxlaw-12714	131	6	4	4	NUM
taxlaw-12714	131	7	,	,	PUNCT
taxlaw-12714	131	8	at	at	ADP
taxlaw-12714	131	9	183	183	NUM
taxlaw-12714	131	10	.	.	PUNCT
taxlaw-12714	131	11	28	28	NUM
taxlaw-12714	131	12	see	see	VERB
taxlaw-12714	131	13	,	,	PUNCT
taxlaw-12714	131	14	e.g.	e.g.	ADV
taxlaw-12714	131	15	,	,	PUNCT
taxlaw-12714	131	16	oecd	oecd	PROPN
taxlaw-12714	131	17	,	,	PUNCT
taxlaw-12714	131	18	harmful	harmful	ADJ
taxlaw-12714	131	19	tax	tax	NOUN
taxlaw-12714	131	20	competition	competition	NOUN
taxlaw-12714	131	21	:	:	PUNCT
taxlaw-12714	131	22	an	an	DET
taxlaw-12714	131	23	emerging	emerge	VERB
taxlaw-12714	131	24	global	global	ADJ
taxlaw-12714	131	25	issue	issue	NOUN
taxlaw-12714	131	26	8	8	NUM
taxlaw-12714	131	27	(	(	PUNCT
taxlaw-12714	131	28	1998	1998	NUM
taxlaw-12714	131	29	)	)	PUNCT
taxlaw-12714	131	30	.	.	PUNCT
taxlaw-12714	132	1	see	see	VERB
taxlaw-12714	132	2	also	also	ADV
taxlaw-12714	132	3	michael	michael	PROPN
taxlaw-12714	132	4	keen	keen	PROPN
taxlaw-12714	132	5	&	&	CCONJ
taxlaw-12714	132	6	kai	kai	PROPN
taxlaw-12714	132	7	a.	a.	PROPN
taxlaw-12714	132	8	konrad	konrad	PROPN
taxlaw-12714	132	9	,	,	PUNCT
taxlaw-12714	132	10	the	the	DET
taxlaw-12714	132	11	theory	theory	NOUN
taxlaw-12714	132	12	of	of	ADP
taxlaw-12714	132	13	international	international	ADJ
taxlaw-12714	132	14	tax	tax	NOUN
taxlaw-12714	132	15	competition	competition	NOUN
taxlaw-12714	132	16	and	and	CCONJ
taxlaw-12714	132	17	coordination	coordination	NOUN
taxlaw-12714	132	18	12	12	NUM
taxlaw-12714	132	19	(	(	PUNCT
taxlaw-12714	132	20	max	max	PROPN
taxlaw-12714	132	21	planck	planck	PROPN
taxlaw-12714	132	22	inst	inst	PROPN
taxlaw-12714	132	23	.	.	PUNCT
taxlaw-12714	133	1	for	for	ADP
taxlaw-12714	133	2	tax	tax	NOUN
taxlaw-12714	133	3	law	law	NOUN
taxlaw-12714	133	4	and	and	CCONJ
taxlaw-12714	133	5	pub	pub	NOUN
taxlaw-12714	133	6	.	.	PUNCT
taxlaw-12714	134	1	fin	fin	NOUN
taxlaw-12714	134	2	.	.	PUNCT
taxlaw-12714	134	3	,	,	PUNCT
taxlaw-12714	134	4	working	work	VERB
taxlaw-12714	134	5	paper	paper	NOUN
taxlaw-12714	134	6	no	no	INTJ
taxlaw-12714	134	7	.	.	PROPN
taxlaw-12714	134	8	06	06	NUM
taxlaw-12714	134	9	,	,	PUNCT
taxlaw-12714	134	10	2012	2012	NUM
taxlaw-12714	134	11	)	)	PUNCT
taxlaw-12714	134	12	.	.	PUNCT
taxlaw-12714	135	1	2024	2024	NUM
taxlaw-12714	135	2	]	]	X
taxlaw-12714	135	3	global	global	ADJ
taxlaw-12714	135	4	minimum	minimum	ADJ
taxlaw-12714	135	5	taxation	taxation	NOUN
taxlaw-12714	135	6	195	195	NUM
taxlaw-12714	135	7	how	how	SCONJ
taxlaw-12714	135	8	harmful	harmful	ADJ
taxlaw-12714	135	9	it	it	PRON
taxlaw-12714	135	10	may	may	AUX
taxlaw-12714	135	11	or	or	CCONJ
taxlaw-12714	135	12	may	may	AUX
taxlaw-12714	135	13	not	not	PART
taxlaw-12714	135	14	be.29	be.29	VERB
taxlaw-12714	135	15	let	let	VERB
taxlaw-12714	135	16	me	i	PRON
taxlaw-12714	135	17	take	take	VERB
taxlaw-12714	135	18	the	the	DET
taxlaw-12714	135	19	example	example	NOUN
taxlaw-12714	135	20	of	of	ADP
taxlaw-12714	135	21	ip	ip	PROPN
taxlaw-12714	135	22	box	box	NOUN
taxlaw-12714	135	23	regimes	regime	NOUN
taxlaw-12714	135	24	.	.	PUNCT
taxlaw-12714	136	1	in	in	ADP
taxlaw-12714	136	2	the	the	DET
taxlaw-12714	136	3	oecd	oecd	PROPN
taxlaw-12714	136	4	beps	bep	NOUN
taxlaw-12714	136	5	action	action	NOUN
taxlaw-12714	136	6	5	5	NUM
taxlaw-12714	136	7	,	,	PUNCT
taxlaw-12714	136	8	there	there	PRON
taxlaw-12714	136	9	was	be	VERB
taxlaw-12714	136	10	a	a	DET
taxlaw-12714	136	11	clear	clear	ADJ
taxlaw-12714	136	12	distinction	distinction	NOUN
taxlaw-12714	136	13	between	between	ADP
taxlaw-12714	136	14	harmful	harmful	ADJ
taxlaw-12714	136	15	and	and	CCONJ
taxlaw-12714	136	16	non	non	ADJ
taxlaw-12714	136	17	-	-	ADJ
taxlaw-12714	136	18	harmful	harmful	ADJ
taxlaw-12714	136	19	regimes	regime	NOUN
taxlaw-12714	136	20	based	base	VERB
taxlaw-12714	136	21	on	on	ADP
taxlaw-12714	136	22	whether	whether	SCONJ
taxlaw-12714	136	23	the	the	DET
taxlaw-12714	136	24	r&d	r&d	NOUN
taxlaw-12714	136	25	activities	activity	NOUN
taxlaw-12714	136	26	giving	give	VERB
taxlaw-12714	136	27	rise	rise	NOUN
taxlaw-12714	136	28	to	to	ADP
taxlaw-12714	136	29	income	income	NOUN
taxlaw-12714	136	30	were	be	AUX
taxlaw-12714	136	31	performed	perform	VERB
taxlaw-12714	136	32	in	in	ADP
taxlaw-12714	136	33	the	the	DET
taxlaw-12714	136	34	country	country	NOUN
taxlaw-12714	136	35	offering	offer	VERB
taxlaw-12714	136	36	the	the	DET
taxlaw-12714	136	37	incentive	incentive	NOUN
taxlaw-12714	136	38	,	,	PUNCT
taxlaw-12714	136	39	specifically	specifically	ADV
taxlaw-12714	136	40	the	the	DET
taxlaw-12714	136	41	ip	ip	NOUN
taxlaw-12714	136	42	box	box	NOUN
taxlaw-12714	136	43	regime.30	regime.30	VERB
taxlaw-12714	136	44	this	this	DET
taxlaw-12714	136	45	distinction	distinction	NOUN
taxlaw-12714	136	46	becomes	become	VERB
taxlaw-12714	136	47	irrelevant	irrelevant	ADJ
taxlaw-12714	136	48	under	under	ADP
taxlaw-12714	136	49	the	the	DET
taxlaw-12714	136	50	oecd	oecd	PROPN
taxlaw-12714	136	51	pillar	pillar	NOUN
taxlaw-12714	136	52	2	2	NUM
taxlaw-12714	136	53	approach	approach	NOUN
taxlaw-12714	136	54	on	on	ADP
taxlaw-12714	136	55	minimum	minimum	ADJ
taxlaw-12714	136	56	effective	effective	ADJ
taxlaw-12714	136	57	corporate	corporate	ADJ
taxlaw-12714	136	58	income	income	NOUN
taxlaw-12714	136	59	taxation.31	taxation.31	NOUN
taxlaw-12714	136	60	in	in	ADP
taxlaw-12714	136	61	fact	fact	NOUN
taxlaw-12714	136	62	,	,	PUNCT
taxlaw-12714	136	63	a	a	DET
taxlaw-12714	136	64	closer	close	ADJ
taxlaw-12714	136	65	look	look	NOUN
taxlaw-12714	136	66	at	at	ADP
taxlaw-12714	136	67	the	the	DET
taxlaw-12714	136	68	proposed	propose	VERB
taxlaw-12714	136	69	rules	rule	NOUN
taxlaw-12714	136	70	to	to	PART
taxlaw-12714	136	71	ensure	ensure	VERB
taxlaw-12714	136	72	minimum	minimum	ADJ
taxlaw-12714	136	73	corporate	corporate	ADJ
taxlaw-12714	136	74	income	income	NOUN
taxlaw-12714	136	75	taxation	taxation	NOUN
taxlaw-12714	136	76	worldwide	worldwide	ADV
taxlaw-12714	136	77	demonstrates	demonstrate	VERB
taxlaw-12714	136	78	that	that	SCONJ
taxlaw-12714	136	79	any	any	DET
taxlaw-12714	136	80	sort	sort	NOUN
taxlaw-12714	136	81	of	of	ADP
taxlaw-12714	136	82	ip	ip	NOUN
taxlaw-12714	136	83	box	box	NOUN
taxlaw-12714	136	84	regime	regime	NOUN
taxlaw-12714	136	85	,	,	PUNCT
taxlaw-12714	136	86	which	which	PRON
taxlaw-12714	136	87	aims	aim	VERB
taxlaw-12714	136	88	to	to	PART
taxlaw-12714	136	89	ensure	ensure	VERB
taxlaw-12714	136	90	a	a	DET
taxlaw-12714	136	91	low	low	ADJ
taxlaw-12714	136	92	corporate	corporate	ADJ
taxlaw-12714	136	93	income	income	NOUN
taxlaw-12714	136	94	taxation	taxation	NOUN
taxlaw-12714	136	95	regime	regime	NOUN
taxlaw-12714	136	96	to	to	PART
taxlaw-12714	136	97	incentivize	incentivize	VERB
taxlaw-12714	136	98	r&d	r&d	NOUN
taxlaw-12714	136	99	,	,	PUNCT
taxlaw-12714	136	100	will	will	AUX
taxlaw-12714	136	101	lead	lead	VERB
taxlaw-12714	136	102	to	to	ADP
taxlaw-12714	136	103	an	an	DET
taxlaw-12714	136	104	effective	effective	ADJ
taxlaw-12714	136	105	tax	tax	NOUN
taxlaw-12714	136	106	rate	rate	NOUN
taxlaw-12714	136	107	(	(	PUNCT
taxlaw-12714	136	108	etr	etr	PROPN
taxlaw-12714	136	109	)	)	PUNCT
taxlaw-12714	136	110	below	below	ADP
taxlaw-12714	136	111	the	the	DET
taxlaw-12714	136	112	minimum	minimum	NOUN
taxlaw-12714	136	113	of	of	ADP
taxlaw-12714	136	114	15%.32	15%.32	NUM
taxlaw-12714	136	115	in	in	ADP
taxlaw-12714	136	116	other	other	ADJ
taxlaw-12714	136	117	words	word	NOUN
taxlaw-12714	136	118	,	,	PUNCT
taxlaw-12714	136	119	the	the	DET
taxlaw-12714	136	120	premise	premise	NOUN
taxlaw-12714	136	121	that	that	SCONJ
taxlaw-12714	136	122	all	all	DET
taxlaw-12714	136	123	corporate	corporate	ADJ
taxlaw-12714	136	124	income	income	NOUN
taxlaw-12714	136	125	tax	tax	NOUN
taxlaw-12714	136	126	incentives	incentive	NOUN
taxlaw-12714	136	127	do	do	AUX
taxlaw-12714	136	128	not	not	PART
taxlaw-12714	136	129	work	work	VERB
taxlaw-12714	136	130	,	,	PUNCT
taxlaw-12714	136	131	meaning	mean	VERB
taxlaw-12714	136	132	that	that	SCONJ
taxlaw-12714	136	133	corporate	corporate	ADJ
taxlaw-12714	136	134	income	income	NOUN
taxlaw-12714	136	135	tax	tax	NOUN
taxlaw-12714	136	136	competition	competition	NOUN
taxlaw-12714	136	137	shall	shall	AUX
taxlaw-12714	136	138	be	be	AUX
taxlaw-12714	136	139	counteracted	counteract	VERB
taxlaw-12714	136	140	in	in	ADP
taxlaw-12714	136	141	any	any	DET
taxlaw-12714	136	142	form	form	NOUN
taxlaw-12714	136	143	,	,	PUNCT
taxlaw-12714	136	144	turns	turn	VERB
taxlaw-12714	136	145	out	out	ADP
taxlaw-12714	136	146	to	to	PART
taxlaw-12714	136	147	be	be	AUX
taxlaw-12714	136	148	accurate.33	accurate.33	NOUN
taxlaw-12714	136	149	changing	change	VERB
taxlaw-12714	136	150	the	the	DET
taxlaw-12714	136	151	global	global	ADJ
taxlaw-12714	136	152	narrative	narrative	NOUN
taxlaw-12714	136	153	regarding	regard	VERB
taxlaw-12714	136	154	corporate	corporate	ADJ
taxlaw-12714	136	155	tax	tax	NOUN
taxlaw-12714	136	156	competition	competition	NOUN
taxlaw-12714	136	157	from	from	ADP
taxlaw-12714	136	158	a	a	DET
taxlaw-12714	136	159	harmful	harmful	ADJ
taxlaw-12714	136	160	/	/	SYM
taxlaw-12714	136	161	non	non	ADJ
taxlaw-12714	136	162	-	-	ADJ
taxlaw-12714	136	163	harmful	harmful	ADJ
taxlaw-12714	136	164	distinction	distinction	NOUN
taxlaw-12714	136	165	to	to	ADP
taxlaw-12714	136	166	a	a	DET
taxlaw-12714	136	167	non	non	ADJ
taxlaw-12714	136	168	-	-	NOUN
taxlaw-12714	136	169	distinction	distinction	NOUN
taxlaw-12714	136	170	involves	involve	VERB
taxlaw-12714	136	171	evident	evident	ADJ
taxlaw-12714	136	172	challenges	challenge	NOUN
taxlaw-12714	136	173	for	for	ADP
taxlaw-12714	136	174	developing	develop	VERB
taxlaw-12714	136	175	countries	country	NOUN
taxlaw-12714	136	176	.	.	PUNCT
taxlaw-12714	137	1	first	first	ADV
taxlaw-12714	137	2	,	,	PUNCT
taxlaw-12714	137	3	it	it	PRON
taxlaw-12714	137	4	creates	create	VERB
taxlaw-12714	137	5	a	a	DET
taxlaw-12714	137	6	false	false	ADJ
taxlaw-12714	137	7	presumption	presumption	NOUN
taxlaw-12714	137	8	that	that	SCONJ
taxlaw-12714	137	9	any	any	DET
taxlaw-12714	137	10	form	form	NOUN
taxlaw-12714	137	11	of	of	ADP
taxlaw-12714	137	12	corporate	corporate	ADJ
taxlaw-12714	137	13	tax	tax	NOUN
taxlaw-12714	137	14	incentive	incentive	NOUN
taxlaw-12714	137	15	is	be	AUX
taxlaw-12714	137	16	incapable	incapable	ADJ
taxlaw-12714	137	17	of	of	ADP
taxlaw-12714	137	18	attracting	attract	VERB
taxlaw-12714	137	19	substantive	substantive	ADJ
taxlaw-12714	137	20	fdi	fdi	NOUN
taxlaw-12714	137	21	.	.	PUNCT
taxlaw-12714	138	1	however	however	ADV
taxlaw-12714	138	2	,	,	PUNCT
taxlaw-12714	138	3	this	this	DET
taxlaw-12714	138	4	idea	idea	NOUN
taxlaw-12714	138	5	contrasts	contrast	VERB
taxlaw-12714	138	6	with	with	ADP
taxlaw-12714	138	7	the	the	DET
taxlaw-12714	138	8	reality	reality	NOUN
taxlaw-12714	138	9	of	of	ADP
taxlaw-12714	138	10	many	many	ADJ
taxlaw-12714	138	11	developing	develop	VERB
taxlaw-12714	138	12	countries	country	NOUN
taxlaw-12714	138	13	that	that	PRON
taxlaw-12714	138	14	offer	offer	VERB
taxlaw-12714	138	15	incentives	incentive	NOUN
taxlaw-12714	138	16	reliant	reliant	ADJ
taxlaw-12714	138	17	upon	upon	SCONJ
taxlaw-12714	138	18	both	both	CCONJ
taxlaw-12714	138	19	corporate	corporate	ADJ
taxlaw-12714	138	20	and	and	CCONJ
taxlaw-12714	138	21	non	non	ADJ
taxlaw-12714	138	22	-	-	ADJ
taxlaw-12714	138	23	corporate	corporate	ADJ
taxlaw-12714	138	24	tax	tax	NOUN
taxlaw-12714	138	25	features	feature	NOUN
taxlaw-12714	138	26	to	to	PART
taxlaw-12714	138	27	generate	generate	VERB
taxlaw-12714	138	28	real	real	ADJ
taxlaw-12714	138	29	and	and	CCONJ
taxlaw-12714	138	30	substantive	substantive	ADJ
taxlaw-12714	138	31	investment	investment	NOUN
taxlaw-12714	138	32	,	,	PUNCT
taxlaw-12714	138	33	employment	employment	NOUN
taxlaw-12714	138	34	,	,	PUNCT
taxlaw-12714	138	35	and	and	CCONJ
taxlaw-12714	138	36	economic	economic	ADJ
taxlaw-12714	138	37	growth	growth	NOUN
taxlaw-12714	138	38	.	.	PUNCT
taxlaw-12714	139	1	for	for	ADP
taxlaw-12714	139	2	instance	instance	NOUN
taxlaw-12714	139	3	,	,	PUNCT
taxlaw-12714	139	4	the	the	DET
taxlaw-12714	139	5	central	central	ADJ
taxlaw-12714	139	6	bank	bank	PROPN
taxlaw-12714	139	7	of	of	ADP
taxlaw-12714	139	8	malaysia	malaysia	PROPN
taxlaw-12714	139	9	released	release	VERB
taxlaw-12714	139	10	a	a	DET
taxlaw-12714	139	11	study	study	NOUN
taxlaw-12714	139	12	in	in	ADP
taxlaw-12714	139	13	2017	2017	NUM
taxlaw-12714	139	14	that	that	PRON
taxlaw-12714	139	15	involved	involve	VERB
taxlaw-12714	139	16	six	six	NUM
taxlaw-12714	139	17	mnes	mne	NOUN
taxlaw-12714	139	18	working	work	VERB
taxlaw-12714	139	19	in	in	ADP
taxlaw-12714	139	20	the	the	DET
taxlaw-12714	139	21	electrical	electrical	ADJ
taxlaw-12714	139	22	and	and	CCONJ
taxlaw-12714	139	23	electronics	electronic	NOUN
taxlaw-12714	139	24	industry	industry	NOUN
taxlaw-12714	139	25	,	,	PUNCT
taxlaw-12714	139	26	which	which	PRON
taxlaw-12714	139	27	encompassed	encompass	VERB
taxlaw-12714	139	28	the	the	DET
taxlaw-12714	139	29	period	period	NOUN
taxlaw-12714	139	30	2013–15	2013–15	NUM
taxlaw-12714	139	31	.	.	PUNCT
taxlaw-12714	140	1	these	these	DET
taxlaw-12714	140	2	mnes	mne	NOUN
taxlaw-12714	140	3	were	be	AUX
taxlaw-12714	140	4	recipients	recipient	NOUN
taxlaw-12714	140	5	of	of	ADP
taxlaw-12714	140	6	investment	investment	NOUN
taxlaw-12714	140	7	incentives	incentive	NOUN
taxlaw-12714	140	8	in	in	ADP
taxlaw-12714	140	9	the	the	DET
taxlaw-12714	140	10	form	form	NOUN
taxlaw-12714	140	11	of	of	ADP
taxlaw-12714	140	12	tax	tax	NOUN
taxlaw-12714	140	13	foregone	foregone	NOUN
taxlaw-12714	140	14	,	,	PUNCT
taxlaw-12714	140	15	namely	namely	ADV
taxlaw-12714	140	16	tax	tax	NOUN
taxlaw-12714	140	17	exemptions	exemption	NOUN
taxlaw-12714	140	18	and	and	CCONJ
taxlaw-12714	140	19	allowances	allowance	NOUN
taxlaw-12714	140	20	.	.	PUNCT
taxlaw-12714	141	1	the	the	DET
taxlaw-12714	141	2	cost	cost	NOUN
taxlaw-12714	141	3	of	of	ADP
taxlaw-12714	141	4	the	the	DET
taxlaw-12714	141	5	incentives	incentive	NOUN
taxlaw-12714	141	6	was	be	AUX
taxlaw-12714	141	7	an	an	DET
taxlaw-12714	141	8	average	average	NOUN
taxlaw-12714	141	9	of	of	ADP
taxlaw-12714	141	10	myr	myr	PROPN
taxlaw-12714	141	11	0.6	0.6	NUM
taxlaw-12714	141	12	billion	billion	NUM
taxlaw-12714	141	13	per	per	ADP
taxlaw-12714	141	14	annum	annum	NOUN
taxlaw-12714	141	15	(	(	PUNCT
taxlaw-12714	141	16	approximately	approximately	ADV
taxlaw-12714	141	17	usd	usd	NOUN
taxlaw-12714	141	18	170	170	NUM
taxlaw-12714	141	19	million	million	NUM
taxlaw-12714	141	20	)	)	PUNCT
taxlaw-12714	141	21	,	,	PUNCT
taxlaw-12714	141	22	which	which	PRON
taxlaw-12714	141	23	was	be	AUX
taxlaw-12714	141	24	29	29	NUM
taxlaw-12714	141	25	in	in	ADP
taxlaw-12714	141	26	this	this	DET
taxlaw-12714	141	27	regard	regard	NOUN
taxlaw-12714	141	28	,	,	PUNCT
taxlaw-12714	141	29	too	too	ADV
taxlaw-12714	141	30	,	,	PUNCT
taxlaw-12714	141	31	see	see	VERB
taxlaw-12714	141	32	michael	michael	PROPN
taxlaw-12714	141	33	devereux	devereux	PROPN
taxlaw-12714	141	34	et	et	PROPN
taxlaw-12714	141	35	al	al	PROPN
taxlaw-12714	141	36	.	.	PROPN
taxlaw-12714	141	37	,	,	PUNCT
taxlaw-12714	141	38	pillar	pillar	NOUN
taxlaw-12714	141	39	2	2	NUM
taxlaw-12714	141	40	’s	’s	PART
taxlaw-12714	141	41	impact	impact	NOUN
taxlaw-12714	141	42	on	on	ADP
taxlaw-12714	141	43	tax	tax	NOUN
taxlaw-12714	141	44	competition	competition	NOUN
taxlaw-12714	141	45	4–5	4–5	PROPN
taxlaw-12714	141	46	(	(	PUNCT
taxlaw-12714	141	47	oxford	oxford	PROPN
taxlaw-12714	141	48	univ	univ	PROPN
taxlaw-12714	141	49	.	.	PUNCT
taxlaw-12714	142	1	cen	cen	PROPN
taxlaw-12714	142	2	.	.	PUNCT
taxlaw-12714	143	1	for	for	ADP
taxlaw-12714	143	2	bus	bus	NOUN
taxlaw-12714	143	3	.	.	PUNCT
taxlaw-12714	144	1	tax’n	tax’n	NUM
taxlaw-12714	144	2	,	,	PUNCT
taxlaw-12714	144	3	working	work	VERB
taxlaw-12714	144	4	paper	paper	NOUN
taxlaw-12714	144	5	no	no	INTJ
taxlaw-12714	144	6	.	.	PROPN
taxlaw-12714	144	7	11	11	NUM
taxlaw-12714	144	8	,	,	PUNCT
taxlaw-12714	144	9	2022	2022	NUM
taxlaw-12714	144	10	)	)	PUNCT
taxlaw-12714	144	11	(	(	PUNCT
taxlaw-12714	144	12	arguing	argue	VERB
taxlaw-12714	144	13	that	that	SCONJ
taxlaw-12714	144	14	targeting	target	VERB
taxlaw-12714	144	15	tax	tax	NOUN
taxlaw-12714	144	16	competition	competition	NOUN
taxlaw-12714	144	17	without	without	ADP
taxlaw-12714	144	18	distinctions	distinction	NOUN
taxlaw-12714	144	19	deviates	deviate	VERB
taxlaw-12714	144	20	from	from	ADP
taxlaw-12714	144	21	the	the	DET
taxlaw-12714	144	22	long	long	ADV
taxlaw-12714	144	23	-	-	PUNCT
taxlaw-12714	144	24	standing	stand	VERB
taxlaw-12714	144	25	policy	policy	NOUN
taxlaw-12714	144	26	of	of	ADP
taxlaw-12714	144	27	permitting	permit	VERB
taxlaw-12714	144	28	countries	country	NOUN
taxlaw-12714	144	29	to	to	PART
taxlaw-12714	144	30	compete	compete	VERB
taxlaw-12714	144	31	for	for	ADP
taxlaw-12714	144	32	real	real	ADJ
taxlaw-12714	144	33	economic	economic	ADJ
taxlaw-12714	144	34	activities	activity	NOUN
taxlaw-12714	144	35	)	)	PUNCT
taxlaw-12714	144	36	.	.	PUNCT
taxlaw-12714	145	1	in	in	ADP
taxlaw-12714	145	2	addition	addition	NOUN
taxlaw-12714	145	3	,	,	PUNCT
taxlaw-12714	145	4	counteracting	counteract	VERB
taxlaw-12714	145	5	corporate	corporate	ADJ
taxlaw-12714	145	6	tax	tax	NOUN
taxlaw-12714	145	7	competition	competition	NOUN
taxlaw-12714	145	8	in	in	ADP
taxlaw-12714	145	9	any	any	DET
taxlaw-12714	145	10	form	form	NOUN
taxlaw-12714	145	11	ultimately	ultimately	ADV
taxlaw-12714	145	12	contradicts	contradict	VERB
taxlaw-12714	145	13	the	the	DET
taxlaw-12714	145	14	original	original	ADJ
taxlaw-12714	145	15	message	message	NOUN
taxlaw-12714	145	16	of	of	ADP
taxlaw-12714	145	17	the	the	DET
taxlaw-12714	145	18	oecd	oecd	PROPN
taxlaw-12714	145	19	beps	beps	PROPN
taxlaw-12714	145	20	project	project	NOUN
taxlaw-12714	145	21	,	,	PUNCT
taxlaw-12714	145	22	which	which	PRON
taxlaw-12714	145	23	was	be	AUX
taxlaw-12714	145	24	that	that	SCONJ
taxlaw-12714	145	25	“	"	PUNCT
taxlaw-12714	145	26	[	[	X
taxlaw-12714	145	27	n]o	n]o	NOUN
taxlaw-12714	145	28	or	or	CCONJ
taxlaw-12714	145	29	low	low	ADJ
taxlaw-12714	145	30	taxation	taxation	NOUN
taxlaw-12714	145	31	is	be	AUX
taxlaw-12714	145	32	not	not	PART
taxlaw-12714	145	33	per	per	ADP
taxlaw-12714	145	34	se	se	X
taxlaw-12714	145	35	a	a	DET
taxlaw-12714	145	36	cause	cause	NOUN
taxlaw-12714	145	37	of	of	ADP
taxlaw-12714	145	38	concern	concern	NOUN
taxlaw-12714	145	39	,	,	PUNCT
taxlaw-12714	145	40	but	but	CCONJ
taxlaw-12714	145	41	it	it	PRON
taxlaw-12714	145	42	becomes	become	VERB
taxlaw-12714	145	43	so	so	ADV
taxlaw-12714	145	44	when	when	SCONJ
taxlaw-12714	145	45	it	it	PRON
taxlaw-12714	145	46	is	be	AUX
taxlaw-12714	145	47	associated	associate	VERB
taxlaw-12714	145	48	with	with	ADP
taxlaw-12714	145	49	practices	practice	NOUN
taxlaw-12714	145	50	that	that	PRON
taxlaw-12714	145	51	artificially	artificially	ADV
taxlaw-12714	145	52	segregate	segregate	VERB
taxlaw-12714	145	53	taxable	taxable	ADJ
taxlaw-12714	145	54	income	income	NOUN
taxlaw-12714	145	55	from	from	ADP
taxlaw-12714	145	56	the	the	DET
taxlaw-12714	145	57	activities	activity	NOUN
taxlaw-12714	145	58	that	that	PRON
taxlaw-12714	145	59	generate	generate	VERB
taxlaw-12714	145	60	it	it	PRON
taxlaw-12714	145	61	.	.	PUNCT
taxlaw-12714	145	62	”	"	PUNCT
taxlaw-12714	146	1	oecd	oecd	PROPN
taxlaw-12714	146	2	,	,	PUNCT
taxlaw-12714	146	3	action	action	NOUN
taxlaw-12714	146	4	plan	plan	NOUN
taxlaw-12714	146	5	on	on	ADP
taxlaw-12714	146	6	base	base	NOUN
taxlaw-12714	146	7	erosion	erosion	NOUN
taxlaw-12714	146	8	and	and	CCONJ
taxlaw-12714	146	9	profit	profit	NOUN
taxlaw-12714	146	10	shifting	shift	VERB
taxlaw-12714	146	11	10	10	NUM
taxlaw-12714	146	12	(	(	PUNCT
taxlaw-12714	146	13	2013	2013	NUM
taxlaw-12714	146	14	)	)	PUNCT
taxlaw-12714	146	15	.	.	PUNCT
taxlaw-12714	147	1	in	in	ADP
taxlaw-12714	147	2	other	other	ADJ
taxlaw-12714	147	3	words	word	NOUN
taxlaw-12714	147	4	,	,	PUNCT
taxlaw-12714	147	5	while	while	SCONJ
taxlaw-12714	147	6	corporate	corporate	ADJ
taxlaw-12714	147	7	tax	tax	NOUN
taxlaw-12714	147	8	competition	competition	NOUN
taxlaw-12714	147	9	was	be	AUX
taxlaw-12714	147	10	considered	consider	VERB
taxlaw-12714	147	11	permissible	permissible	ADJ
taxlaw-12714	147	12	if	if	SCONJ
taxlaw-12714	147	13	the	the	DET
taxlaw-12714	147	14	low	low	ADJ
taxlaw-12714	147	15	tax	tax	NOUN
taxlaw-12714	147	16	outcome	outcome	NOUN
taxlaw-12714	147	17	derived	derive	VERB
taxlaw-12714	147	18	from	from	ADP
taxlaw-12714	147	19	countries	country	NOUN
taxlaw-12714	147	20	where	where	SCONJ
taxlaw-12714	147	21	the	the	DET
taxlaw-12714	147	22	economic	economic	ADJ
taxlaw-12714	147	23	activities	activity	NOUN
taxlaw-12714	147	24	were	be	AUX
taxlaw-12714	147	25	generated	generate	VERB
taxlaw-12714	147	26	,	,	PUNCT
taxlaw-12714	147	27	today	today	NOUN
taxlaw-12714	147	28	it	it	PRON
taxlaw-12714	147	29	is	be	AUX
taxlaw-12714	147	30	targeted	target	VERB
taxlaw-12714	147	31	without	without	ADP
taxlaw-12714	147	32	any	any	DET
taxlaw-12714	147	33	distinctions	distinction	NOUN
taxlaw-12714	147	34	of	of	ADP
taxlaw-12714	147	35	this	this	DET
taxlaw-12714	147	36	kind	kind	NOUN
taxlaw-12714	147	37	.	.	PUNCT
taxlaw-12714	148	1	30	30	NUM
taxlaw-12714	148	2	oecd	oecd	PROPN
taxlaw-12714	148	3	,	,	PUNCT
taxlaw-12714	148	4	countering	counter	VERB
taxlaw-12714	148	5	harmful	harmful	ADJ
taxlaw-12714	148	6	tax	tax	NOUN
taxlaw-12714	148	7	practices	practice	NOUN
taxlaw-12714	148	8	more	more	ADV
taxlaw-12714	148	9	effectively	effectively	ADV
taxlaw-12714	148	10	,	,	PUNCT
taxlaw-12714	148	11	taking	take	VERB
taxlaw-12714	148	12	into	into	ADP
taxlaw-12714	148	13	account	account	NOUN
taxlaw-12714	148	14	transparency	transparency	NOUN
taxlaw-12714	148	15	and	and	CCONJ
taxlaw-12714	148	16	substance	substance	NOUN
taxlaw-12714	148	17	,	,	PUNCT
taxlaw-12714	148	18	action	action	NOUN
taxlaw-12714	148	19	5	5	NUM
taxlaw-12714	148	20	:	:	SYM
taxlaw-12714	148	21	2015	2015	NUM
taxlaw-12714	148	22	final	final	ADJ
taxlaw-12714	148	23	report	report	NOUN
taxlaw-12714	148	24	23–37	23–37	NUM
taxlaw-12714	148	25	(	(	PUNCT
taxlaw-12714	148	26	2015	2015	NUM
taxlaw-12714	148	27	)	)	PUNCT
taxlaw-12714	148	28	.	.	PUNCT
taxlaw-12714	149	1	31	31	NUM
taxlaw-12714	149	2	although	although	SCONJ
taxlaw-12714	149	3	,	,	PUNCT
taxlaw-12714	149	4	as	as	SCONJ
taxlaw-12714	149	5	suggested	suggest	VERB
taxlaw-12714	149	6	by	by	ADP
taxlaw-12714	149	7	some	some	DET
taxlaw-12714	149	8	commentators	commentator	NOUN
taxlaw-12714	149	9	,	,	PUNCT
taxlaw-12714	149	10	this	this	PRON
taxlaw-12714	149	11	is	be	AUX
taxlaw-12714	149	12	surprising	surprising	ADJ
taxlaw-12714	149	13	since	since	SCONJ
taxlaw-12714	149	14	some	some	DET
taxlaw-12714	149	15	work	work	NOUN
taxlaw-12714	149	16	of	of	ADP
taxlaw-12714	149	17	the	the	DET
taxlaw-12714	149	18	oecd	oecd	PROPN
taxlaw-12714	149	19	in	in	ADP
taxlaw-12714	149	20	2019	2019	NUM
taxlaw-12714	149	21	suggested	suggest	VERB
taxlaw-12714	149	22	the	the	DET
taxlaw-12714	149	23	possibility	possibility	NOUN
taxlaw-12714	149	24	of	of	ADP
taxlaw-12714	149	25	excluding	exclude	VERB
taxlaw-12714	149	26	ip	ip	PRON
taxlaw-12714	149	27	box	box	NOUN
taxlaw-12714	149	28	regimes	regime	NOUN
taxlaw-12714	149	29	—	—	PUNCT
taxlaw-12714	149	30	compliant	compliant	ADJ
taxlaw-12714	149	31	with	with	ADP
taxlaw-12714	149	32	action	action	NOUN
taxlaw-12714	149	33	5	5	NUM
taxlaw-12714	149	34	oecd	oecd	PROPN
taxlaw-12714	149	35	beps	bep	NOUN
taxlaw-12714	149	36	—	—	PUNCT
taxlaw-12714	149	37	from	from	ADP
taxlaw-12714	149	38	the	the	DET
taxlaw-12714	149	39	context	context	NOUN
taxlaw-12714	149	40	of	of	ADP
taxlaw-12714	149	41	the	the	DET
taxlaw-12714	149	42	global	global	ADJ
taxlaw-12714	149	43	minimum	minimum	ADJ
taxlaw-12714	149	44	tax	tax	NOUN
taxlaw-12714	149	45	rules	rule	NOUN
taxlaw-12714	149	46	.	.	PUNCT
taxlaw-12714	150	1	see	see	VERB
taxlaw-12714	150	2	englisch	englisch	ADJ
taxlaw-12714	150	3	,	,	PUNCT
taxlaw-12714	150	4	supra	supra	ADJ
taxlaw-12714	150	5	note	note	NOUN
taxlaw-12714	150	6	3	3	NUM
taxlaw-12714	150	7	,	,	PUNCT
taxlaw-12714	150	8	at	at	ADP
taxlaw-12714	150	9	5	5	NUM
taxlaw-12714	150	10	.	.	PUNCT
taxlaw-12714	151	1	see	see	AUX
taxlaw-12714	151	2	also	also	ADV
taxlaw-12714	151	3	liotti	liotti	VERB
taxlaw-12714	151	4	et	et	PROPN
taxlaw-12714	151	5	al	al	PROPN
taxlaw-12714	151	6	.	.	PROPN
taxlaw-12714	151	7	,	,	PUNCT
taxlaw-12714	151	8	supra	supra	PROPN
taxlaw-12714	151	9	note	note	PROPN
taxlaw-12714	151	10	7	7	NUM
taxlaw-12714	151	11	,	,	PUNCT
taxlaw-12714	151	12	at	at	ADP
taxlaw-12714	151	13	43	43	NUM
taxlaw-12714	151	14	(	(	PUNCT
taxlaw-12714	151	15	arguing	argue	VERB
taxlaw-12714	151	16	that	that	SCONJ
taxlaw-12714	151	17	a	a	DET
taxlaw-12714	151	18	substance	substance	NOUN
taxlaw-12714	151	19	-	-	PUNCT
taxlaw-12714	151	20	based	base	VERB
taxlaw-12714	151	21	income	income	NOUN
taxlaw-12714	151	22	exclusion	exclusion	NOUN
taxlaw-12714	151	23	—	—	PUNCT
taxlaw-12714	151	24	sbie	sbie	NOUN
taxlaw-12714	151	25	—	—	PUNCT
taxlaw-12714	151	26	could	could	AUX
taxlaw-12714	151	27	shield	shield	VERB
taxlaw-12714	151	28	an	an	DET
taxlaw-12714	151	29	ip	ip	NOUN
taxlaw-12714	151	30	box	box	NOUN
taxlaw-12714	151	31	regime	regime	NOUN
taxlaw-12714	151	32	from	from	ADP
taxlaw-12714	151	33	the	the	DET
taxlaw-12714	151	34	global	global	ADJ
taxlaw-12714	151	35	minimum	minimum	ADJ
taxlaw-12714	151	36	tax	tax	NOUN
taxlaw-12714	151	37	rules	rule	NOUN
taxlaw-12714	151	38	)	)	PUNCT
taxlaw-12714	151	39	.	.	PUNCT
taxlaw-12714	152	1	32	32	NUM
taxlaw-12714	152	2	this	this	PRON
taxlaw-12714	152	3	is	be	AUX
taxlaw-12714	152	4	more	more	ADV
taxlaw-12714	152	5	or	or	CCONJ
taxlaw-12714	152	6	less	less	ADV
taxlaw-12714	152	7	evident	evident	ADJ
taxlaw-12714	152	8	since	since	SCONJ
taxlaw-12714	152	9	ip	ip	NOUN
taxlaw-12714	152	10	box	box	NOUN
taxlaw-12714	152	11	regimes	regime	NOUN
taxlaw-12714	152	12	offer	offer	VERB
taxlaw-12714	152	13	low	low	ADJ
taxlaw-12714	152	14	corporate	corporate	ADJ
taxlaw-12714	152	15	income	income	NOUN
taxlaw-12714	152	16	effective	effective	ADJ
taxlaw-12714	152	17	tax	tax	NOUN
taxlaw-12714	152	18	rates	rate	NOUN
taxlaw-12714	152	19	for	for	ADP
taxlaw-12714	152	20	income	income	NOUN
taxlaw-12714	152	21	derived	derive	VERB
taxlaw-12714	152	22	from	from	ADP
taxlaw-12714	152	23	qualified	qualified	ADJ
taxlaw-12714	152	24	intellectual	intellectual	ADJ
taxlaw-12714	152	25	property	property	NOUN
taxlaw-12714	152	26	.	.	PUNCT
taxlaw-12714	153	1	these	these	DET
taxlaw-12714	153	2	rates	rate	NOUN
taxlaw-12714	153	3	are	be	AUX
taxlaw-12714	153	4	generally	generally	ADV
taxlaw-12714	153	5	below	below	ADP
taxlaw-12714	153	6	15	15	NUM
taxlaw-12714	153	7	%	%	NOUN
taxlaw-12714	153	8	.	.	PUNCT
taxlaw-12714	154	1	therefore	therefore	ADV
taxlaw-12714	154	2	,	,	PUNCT
taxlaw-12714	154	3	ip	ip	PROPN
taxlaw-12714	154	4	box	box	NOUN
taxlaw-12714	154	5	regimes	regime	NOUN
taxlaw-12714	154	6	will	will	AUX
taxlaw-12714	154	7	necessarily	necessarily	ADV
taxlaw-12714	154	8	reduce	reduce	VERB
taxlaw-12714	154	9	the	the	DET
taxlaw-12714	154	10	etr	etr	NOUN
taxlaw-12714	154	11	of	of	ADP
taxlaw-12714	154	12	a	a	DET
taxlaw-12714	154	13	country	country	NOUN
taxlaw-12714	154	14	.	.	PUNCT
taxlaw-12714	155	1	for	for	ADP
taxlaw-12714	155	2	instance	instance	NOUN
taxlaw-12714	155	3	,	,	PUNCT
taxlaw-12714	155	4	the	the	DET
taxlaw-12714	155	5	uk	uk	PROPN
taxlaw-12714	155	6	patent	patent	PROPN
taxlaw-12714	155	7	box	box	PROPN
taxlaw-12714	155	8	regime	regime	NOUN
taxlaw-12714	155	9	offers	offer	VERB
taxlaw-12714	155	10	an	an	DET
taxlaw-12714	155	11	effective	effective	ADJ
taxlaw-12714	155	12	10	10	NUM
taxlaw-12714	155	13	%	%	NOUN
taxlaw-12714	155	14	corporate	corporate	ADJ
taxlaw-12714	155	15	tax	tax	NOUN
taxlaw-12714	155	16	rate	rate	NOUN
taxlaw-12714	155	17	on	on	ADP
taxlaw-12714	155	18	certain	certain	ADJ
taxlaw-12714	155	19	qualifying	qualifying	NOUN
taxlaw-12714	155	20	ip	ip	NOUN
taxlaw-12714	155	21	profits	profit	NOUN
taxlaw-12714	155	22	.	.	PUNCT
taxlaw-12714	156	1	for	for	ADP
taxlaw-12714	156	2	a	a	DET
taxlaw-12714	156	3	brief	brief	ADJ
taxlaw-12714	156	4	explanation	explanation	NOUN
taxlaw-12714	156	5	of	of	ADP
taxlaw-12714	156	6	the	the	DET
taxlaw-12714	156	7	uk	uk	PROPN
taxlaw-12714	156	8	regime	regime	NOUN
taxlaw-12714	156	9	,	,	PUNCT
taxlaw-12714	156	10	see	see	VERB
taxlaw-12714	156	11	,	,	PUNCT
taxlaw-12714	156	12	e.g.	e.g.	ADV
taxlaw-12714	156	13	,	,	PUNCT
taxlaw-12714	156	14	sarah	sarah	PROPN
taxlaw-12714	156	15	lord	lord	PROPN
taxlaw-12714	156	16	&	&	CCONJ
taxlaw-12714	156	17	andy	andy	PROPN
taxlaw-12714	156	18	jacott	jacott	PROPN
taxlaw-12714	156	19	,	,	PUNCT
taxlaw-12714	156	20	a	a	DET
taxlaw-12714	156	21	new	new	ADJ
taxlaw-12714	156	22	era	era	NOUN
taxlaw-12714	156	23	for	for	ADP
taxlaw-12714	156	24	the	the	DET
taxlaw-12714	156	25	uk	uk	PROPN
taxlaw-12714	156	26	patent	patent	PROPN
taxlaw-12714	156	27	box	box	PROPN
taxlaw-12714	156	28	,	,	PUNCT
taxlaw-12714	156	29	1538	1538	NUM
taxlaw-12714	156	30	tax	tax	NOUN
taxlaw-12714	156	31	j.	j.	PROPN
taxlaw-12714	156	32	8	8	NUM
taxlaw-12714	156	33	(	(	PUNCT
taxlaw-12714	156	34	july	july	PROPN
taxlaw-12714	156	35	9	9	NUM
taxlaw-12714	156	36	,	,	PUNCT
taxlaw-12714	156	37	2021	2021	NUM
taxlaw-12714	156	38	)	)	PUNCT
taxlaw-12714	156	39	.	.	PUNCT
taxlaw-12714	157	1	for	for	ADP
taxlaw-12714	157	2	a	a	DET
taxlaw-12714	157	3	comprehensive	comprehensive	ADJ
taxlaw-12714	157	4	study	study	NOUN
taxlaw-12714	157	5	of	of	ADP
taxlaw-12714	157	6	ip	ip	PROPN
taxlaw-12714	157	7	box	box	NOUN
taxlaw-12714	157	8	regimes	regime	NOUN
taxlaw-12714	157	9	around	around	ADP
taxlaw-12714	157	10	europe	europe	PROPN
taxlaw-12714	157	11	,	,	PUNCT
taxlaw-12714	157	12	see	see	VERB
taxlaw-12714	157	13	paloma	paloma	PROPN
taxlaw-12714	157	14	schwarz	schwarz	PROPN
taxlaw-12714	157	15	martinez	martinez	PROPN
taxlaw-12714	157	16	,	,	PUNCT
taxlaw-12714	157	17	ip	ip	PROPN
taxlaw-12714	157	18	box	box	NOUN
taxlaw-12714	157	19	regime	regime	NOUN
taxlaw-12714	157	20	i	i	PROPN
taxlaw-12714	157	21	m	m	VERB
taxlaw-12714	157	22	europäischen	europäischen	ADJ
taxlaw-12714	157	23	steuerrecht	steuerrecht	NOUN
taxlaw-12714	157	24	(	(	PUNCT
taxlaw-12714	157	25	2017	2017	NUM
taxlaw-12714	157	26	)	)	PUNCT
taxlaw-12714	157	27	.	.	PUNCT
taxlaw-12714	158	1	see	see	VERB
taxlaw-12714	158	2	also	also	ADV
taxlaw-12714	158	3	lisa	lisa	PROPN
taxlaw-12714	158	4	evers	ever	NOUN
taxlaw-12714	158	5	et	et	PROPN
taxlaw-12714	158	6	al	al	PROPN
taxlaw-12714	158	7	.	.	PROPN
taxlaw-12714	158	8	,	,	PUNCT
taxlaw-12714	158	9	intellectual	intellectual	ADJ
taxlaw-12714	158	10	property	property	NOUN
taxlaw-12714	158	11	box	box	PROPN
taxlaw-12714	158	12	regime	regime	NOUN
taxlaw-12714	158	13	:	:	PUNCT
taxlaw-12714	158	14	effective	effective	ADJ
taxlaw-12714	158	15	tax	tax	NOUN
taxlaw-12714	158	16	rates	rate	NOUN
taxlaw-12714	158	17	and	and	CCONJ
taxlaw-12714	158	18	policy	policy	NOUN
taxlaw-12714	158	19	considerations	consideration	NOUN
taxlaw-12714	158	20	,	,	PUNCT
taxlaw-12714	158	21	22	22	NUM
taxlaw-12714	158	22	int’l	int’l	NUM
taxlaw-12714	158	23	tax	tax	NOUN
taxlaw-12714	158	24	pub	pub	NOUN
taxlaw-12714	158	25	.	.	PUNCT
taxlaw-12714	159	1	fin	fin	NOUN
taxlaw-12714	159	2	.	.	PUNCT
taxlaw-12714	160	1	502	502	NUM
taxlaw-12714	160	2	,	,	PUNCT
taxlaw-12714	160	3	504	504	NUM
taxlaw-12714	160	4	(	(	PUNCT
taxlaw-12714	160	5	2015	2015	NUM
taxlaw-12714	160	6	)	)	PUNCT
taxlaw-12714	160	7	.	.	PUNCT
taxlaw-12714	161	1	33	33	NUM
taxlaw-12714	161	2	devereux	devereux	PROPN
taxlaw-12714	161	3	et	et	PROPN
taxlaw-12714	161	4	al	al	PROPN
taxlaw-12714	161	5	.	.	PROPN
taxlaw-12714	161	6	,	,	PUNCT
taxlaw-12714	161	7	supra	supra	PROPN
taxlaw-12714	161	8	note	note	PROPN
taxlaw-12714	161	9	29	29	NUM
taxlaw-12714	161	10	.	.	SYM
taxlaw-12714	161	11	196	196	NUM
taxlaw-12714	161	12	columbia	columbia	PROPN
taxlaw-12714	161	13	journal	journal	PROPN
taxlaw-12714	161	14	of	of	ADP
taxlaw-12714	161	15	tax	tax	NOUN
taxlaw-12714	161	16	law	law	NOUN
taxlaw-12714	162	1	[	[	X
taxlaw-12714	162	2	vol	vol	NOUN
taxlaw-12714	162	3	15:2	15:2	NUM
taxlaw-12714	162	4	equivalent	equivalent	ADJ
taxlaw-12714	162	5	to	to	ADP
taxlaw-12714	162	6	0.4	0.4	NUM
taxlaw-12714	162	7	%	%	NOUN
taxlaw-12714	162	8	of	of	ADP
taxlaw-12714	162	9	the	the	DET
taxlaw-12714	162	10	malaysian	malaysian	ADJ
taxlaw-12714	162	11	government	government	NOUN
taxlaw-12714	162	12	’s	’s	PART
taxlaw-12714	162	13	total	total	ADJ
taxlaw-12714	162	14	tax	tax	NOUN
taxlaw-12714	162	15	revenue.34	revenue.34	NOUN
taxlaw-12714	162	16	however	however	ADV
taxlaw-12714	162	17	,	,	PUNCT
taxlaw-12714	162	18	during	during	ADP
taxlaw-12714	162	19	the	the	DET
taxlaw-12714	162	20	same	same	ADJ
taxlaw-12714	162	21	period	period	NOUN
taxlaw-12714	162	22	,	,	PUNCT
taxlaw-12714	162	23	2013–15	2013–15	NUM
taxlaw-12714	162	24	,	,	PUNCT
taxlaw-12714	162	25	these	these	DET
taxlaw-12714	162	26	mnes	mne	NOUN
taxlaw-12714	162	27	“	"	PUNCT
taxlaw-12714	162	28	invested	invest	VERB
taxlaw-12714	162	29	[	[	X
taxlaw-12714	162	30	myr	myr	X
taxlaw-12714	162	31	]	]	X
taxlaw-12714	162	32	1.2	1.2	NUM
taxlaw-12714	162	33	billion	billion	NUM
taxlaw-12714	162	34	(	(	PUNCT
taxlaw-12714	162	35	approximately	approximately	ADV
taxlaw-12714	162	36	usd	usd	NOUN
taxlaw-12714	162	37	350	350	NUM
taxlaw-12714	162	38	million	million	NUM
taxlaw-12714	162	39	)	)	PUNCT
taxlaw-12714	162	40	per	per	ADP
taxlaw-12714	162	41	year	year	NOUN
taxlaw-12714	162	42	and	and	CCONJ
taxlaw-12714	162	43	generated	generate	VERB
taxlaw-12714	162	44	average	average	ADJ
taxlaw-12714	162	45	annual	annual	ADJ
taxlaw-12714	162	46	exports	export	NOUN
taxlaw-12714	162	47	of	of	ADP
taxlaw-12714	162	48	[	[	X
taxlaw-12714	162	49	myr	myr	X
taxlaw-12714	162	50	]	]	X
taxlaw-12714	162	51	46	46	NUM
taxlaw-12714	162	52	billion	billion	NUM
taxlaw-12714	162	53	”	"	PUNCT
taxlaw-12714	162	54	(	(	PUNCT
taxlaw-12714	162	55	approximately	approximately	ADV
taxlaw-12714	162	56	usd	usd	NOUN
taxlaw-12714	162	57	13.4	13.4	NUM
taxlaw-12714	162	58	billion	billion	NUM
taxlaw-12714	162	59	)	)	PUNCT
taxlaw-12714	162	60	,	,	PUNCT
taxlaw-12714	162	61	which	which	PRON
taxlaw-12714	162	62	represented	represent	VERB
taxlaw-12714	162	63	6.1	6.1	NUM
taxlaw-12714	162	64	%	%	NOUN
taxlaw-12714	162	65	of	of	ADP
taxlaw-12714	162	66	total	total	ADJ
taxlaw-12714	162	67	gross	gross	ADJ
taxlaw-12714	162	68	exports.35	exports.35	NOUN
taxlaw-12714	162	69	they	they	PRON
taxlaw-12714	162	70	also	also	ADV
taxlaw-12714	162	71	“	"	PUNCT
taxlaw-12714	162	72	registered	register	VERB
taxlaw-12714	162	73	a	a	DET
taxlaw-12714	162	74	trade	trade	NOUN
taxlaw-12714	162	75	surplus	surplus	NOUN
taxlaw-12714	162	76	of	of	ADP
taxlaw-12714	162	77	[	[	X
taxlaw-12714	162	78	myr	myr	X
taxlaw-12714	162	79	]	]	X
taxlaw-12714	162	80	16.5	16.5	NUM
taxlaw-12714	162	81	billion	billion	NUM
taxlaw-12714	162	82	”	"	PUNCT
taxlaw-12714	162	83	(	(	PUNCT
taxlaw-12714	162	84	approximately	approximately	ADV
taxlaw-12714	162	85	usd	usd	NOUN
taxlaw-12714	162	86	4.8	4.8	NUM
taxlaw-12714	162	87	billion	billion	NUM
taxlaw-12714	162	88	)	)	PUNCT
taxlaw-12714	162	89	after	after	ADP
taxlaw-12714	162	90	considering	consider	VERB
taxlaw-12714	162	91	gross	gross	ADJ
taxlaw-12714	162	92	imports	import	NOUN
taxlaw-12714	162	93	;	;	PUNCT
taxlaw-12714	162	94	“	"	PUNCT
taxlaw-12714	162	95	they	they	PRON
taxlaw-12714	162	96	employed	employ	VERB
taxlaw-12714	162	97	around	around	ADP
taxlaw-12714	162	98	48,000	48,000	NUM
taxlaw-12714	162	99	malaysians	malaysians	PROPN
taxlaw-12714	162	100	,	,	PUNCT
taxlaw-12714	162	101	with	with	ADP
taxlaw-12714	162	102	a	a	DET
taxlaw-12714	162	103	total	total	ADJ
taxlaw-12714	162	104	wage	wage	NOUN
taxlaw-12714	162	105	bill	bill	NOUN
taxlaw-12714	162	106	of	of	ADP
taxlaw-12714	162	107	[	[	X
taxlaw-12714	162	108	myr	myr	X
taxlaw-12714	162	109	]	]	X
taxlaw-12714	162	110	3.3	3.3	NUM
taxlaw-12714	162	111	billion	billion	NUM
taxlaw-12714	162	112	(	(	PUNCT
taxlaw-12714	162	113	approximately	approximately	ADV
taxlaw-12714	162	114	usd	usd	NOUN
taxlaw-12714	162	115	960	960	NUM
taxlaw-12714	162	116	million	million	NUM
taxlaw-12714	162	117	)	)	PUNCT
taxlaw-12714	162	118	per	per	ADP
taxlaw-12714	162	119	year	year	NOUN
taxlaw-12714	162	120	,	,	PUNCT
taxlaw-12714	162	121	”	"	PUNCT
taxlaw-12714	162	122	and	and	CCONJ
taxlaw-12714	162	123	“	"	PUNCT
taxlaw-12714	162	124	collectively	collectively	ADV
taxlaw-12714	162	125	engaged	engage	VERB
taxlaw-12714	162	126	with	with	ADP
taxlaw-12714	162	127	about	about	ADV
taxlaw-12714	162	128	5,700	5,700	NUM
taxlaw-12714	162	129	local	local	ADJ
taxlaw-12714	162	130	suppliers	supplier	NOUN
taxlaw-12714	162	131	,	,	PUNCT
taxlaw-12714	162	132	resulting	result	VERB
taxlaw-12714	162	133	in	in	ADP
taxlaw-12714	162	134	an	an	DET
taxlaw-12714	162	135	overall	overall	ADJ
taxlaw-12714	162	136	spending	spending	NOUN
taxlaw-12714	162	137	on	on	ADP
taxlaw-12714	162	138	domestic	domestic	ADJ
taxlaw-12714	162	139	inputs	input	NOUN
taxlaw-12714	162	140	and	and	CCONJ
taxlaw-12714	162	141	services	service	NOUN
taxlaw-12714	162	142	amounting	amount	VERB
taxlaw-12714	162	143	to	to	ADP
taxlaw-12714	162	144	myr	myr	PROPN
taxlaw-12714	162	145	13.3	13.3	NUM
taxlaw-12714	162	146	billion	billion	NUM
taxlaw-12714	162	147	(	(	PUNCT
taxlaw-12714	162	148	approximately	approximately	ADV
taxlaw-12714	162	149	usd	usd	NOUN
taxlaw-12714	162	150	3.87	3.87	NUM
taxlaw-12714	162	151	billion	billion	NUM
taxlaw-12714	162	152	)	)	PUNCT
taxlaw-12714	162	153	per	per	ADP
taxlaw-12714	162	154	annum	annum	NOUN
taxlaw-12714	162	155	.	.	PUNCT
taxlaw-12714	163	1	”36	”36	NOUN
taxlaw-12714	163	2	it	it	PRON
taxlaw-12714	163	3	is	be	AUX
taxlaw-12714	163	4	hard	hard	ADJ
taxlaw-12714	163	5	to	to	PART
taxlaw-12714	163	6	say	say	VERB
taxlaw-12714	163	7	that	that	SCONJ
taxlaw-12714	163	8	the	the	DET
taxlaw-12714	163	9	tax	tax	NOUN
taxlaw-12714	163	10	incentives	incentive	NOUN
taxlaw-12714	163	11	granted	grant	VERB
taxlaw-12714	163	12	in	in	ADP
taxlaw-12714	163	13	this	this	DET
taxlaw-12714	163	14	case	case	NOUN
taxlaw-12714	163	15	were	be	AUX
taxlaw-12714	163	16	ineffective	ineffective	ADJ
taxlaw-12714	163	17	in	in	ADP
taxlaw-12714	163	18	attracting	attract	VERB
taxlaw-12714	163	19	substantive	substantive	ADJ
taxlaw-12714	163	20	fdi	fdi	NOUN
taxlaw-12714	163	21	to	to	ADP
taxlaw-12714	163	22	malaysia	malaysia	PROPN
taxlaw-12714	163	23	.	.	PUNCT
taxlaw-12714	164	1	indeed	indeed	ADV
taxlaw-12714	164	2	,	,	PUNCT
taxlaw-12714	164	3	between	between	ADP
taxlaw-12714	164	4	2010	2010	NUM
taxlaw-12714	164	5	and	and	CCONJ
taxlaw-12714	164	6	2015	2015	NUM
taxlaw-12714	164	7	,	,	PUNCT
taxlaw-12714	164	8	the	the	DET
taxlaw-12714	164	9	fdi	fdi	NOUN
taxlaw-12714	164	10	in	in	ADP
taxlaw-12714	164	11	malaysia	malaysia	PROPN
taxlaw-12714	164	12	“	"	PUNCT
taxlaw-12714	164	13	made	make	VERB
taxlaw-12714	164	14	up	up	ADP
taxlaw-12714	164	15	close	close	ADV
taxlaw-12714	164	16	to	to	PART
taxlaw-12714	164	17	60	60	NUM
taxlaw-12714	164	18	%	%	NOUN
taxlaw-12714	164	19	of	of	ADP
taxlaw-12714	164	20	the	the	DET
taxlaw-12714	164	21	value	value	NOUN
taxlaw-12714	164	22	of	of	ADP
taxlaw-12714	164	23	manufacturing	manufacturing	NOUN
taxlaw-12714	164	24	investments	investment	NOUN
taxlaw-12714	164	25	that	that	PRON
taxlaw-12714	164	26	were	be	AUX
taxlaw-12714	164	27	given	give	VERB
taxlaw-12714	164	28	tax	tax	NOUN
taxlaw-12714	164	29	incentives	incentive	NOUN
taxlaw-12714	164	30	.	.	PUNCT
taxlaw-12714	164	31	.	.	PUNCT
taxlaw-12714	164	32	.	.	PUNCT
taxlaw-12714	165	1	in	in	ADP
taxlaw-12714	165	2	the	the	DET
taxlaw-12714	165	3	form	form	NOUN
taxlaw-12714	165	4	of	of	ADP
taxlaw-12714	165	5	corporate	corporate	ADJ
taxlaw-12714	165	6	tax	tax	NOUN
taxlaw-12714	165	7	exemptions	exemption	NOUN
taxlaw-12714	165	8	,	,	PUNCT
taxlaw-12714	165	9	tax	tax	NOUN
taxlaw-12714	165	10	allowances	allowance	NOUN
taxlaw-12714	165	11	for	for	ADP
taxlaw-12714	165	12	capital	capital	NOUN
taxlaw-12714	165	13	expenditure	expenditure	NOUN
taxlaw-12714	165	14	,	,	PUNCT
taxlaw-12714	165	15	and	and	CCONJ
taxlaw-12714	165	16	financial	financial	ADJ
taxlaw-12714	165	17	assistance	assistance	NOUN
taxlaw-12714	165	18	such	such	ADJ
taxlaw-12714	165	19	as	as	ADP
taxlaw-12714	165	20	training	training	NOUN
taxlaw-12714	165	21	and	and	CCONJ
taxlaw-12714	165	22	r&d	r&d	NOUN
taxlaw-12714	165	23	grants	grant	NOUN
taxlaw-12714	165	24	.	.	PUNCT
taxlaw-12714	166	1	”37	”37	PROPN
taxlaw-12714	166	2	second	second	ADV
taxlaw-12714	166	3	,	,	PUNCT
taxlaw-12714	166	4	the	the	DET
taxlaw-12714	166	5	presumed	presume	VERB
taxlaw-12714	166	6	inefficiency	inefficiency	NOUN
taxlaw-12714	166	7	of	of	ADP
taxlaw-12714	166	8	tax	tax	NOUN
taxlaw-12714	166	9	incentives	incentive	NOUN
taxlaw-12714	166	10	also	also	ADV
taxlaw-12714	166	11	disregards	disregard	VERB
taxlaw-12714	166	12	the	the	DET
taxlaw-12714	166	13	reality	reality	NOUN
taxlaw-12714	166	14	of	of	ADP
taxlaw-12714	166	15	developing	develop	VERB
taxlaw-12714	166	16	countries	country	NOUN
taxlaw-12714	166	17	,	,	PUNCT
taxlaw-12714	166	18	especially	especially	ADV
taxlaw-12714	166	19	those	those	PRON
taxlaw-12714	166	20	with	with	ADP
taxlaw-12714	166	21	a	a	DET
taxlaw-12714	166	22	lack	lack	NOUN
taxlaw-12714	166	23	of	of	ADP
taxlaw-12714	166	24	competitive	competitive	ADJ
taxlaw-12714	166	25	advantages	advantage	NOUN
taxlaw-12714	166	26	,	,	PUNCT
taxlaw-12714	166	27	for	for	ADP
taxlaw-12714	166	28	which	which	PRON
taxlaw-12714	166	29	the	the	DET
taxlaw-12714	166	30	attractiveness	attractiveness	NOUN
taxlaw-12714	166	31	of	of	ADP
taxlaw-12714	166	32	their	their	PRON
taxlaw-12714	166	33	tax	tax	NOUN
taxlaw-12714	166	34	systems	system	NOUN
taxlaw-12714	166	35	plays	play	VERB
taxlaw-12714	166	36	a	a	DET
taxlaw-12714	166	37	major	major	ADJ
taxlaw-12714	166	38	role	role	NOUN
taxlaw-12714	166	39	.	.	PUNCT
taxlaw-12714	167	1	in	in	ADP
taxlaw-12714	167	2	this	this	DET
taxlaw-12714	167	3	sense	sense	NOUN
taxlaw-12714	167	4	,	,	PUNCT
taxlaw-12714	167	5	it	it	PRON
taxlaw-12714	167	6	should	should	AUX
taxlaw-12714	167	7	not	not	PART
taxlaw-12714	167	8	be	be	AUX
taxlaw-12714	167	9	a	a	DET
taxlaw-12714	167	10	surprise	surprise	NOUN
taxlaw-12714	167	11	to	to	ADP
taxlaw-12714	167	12	anyone	anyone	PRON
taxlaw-12714	167	13	that	that	SCONJ
taxlaw-12714	167	14	some	some	DET
taxlaw-12714	167	15	developing	develop	VERB
taxlaw-12714	167	16	countries	country	NOUN
taxlaw-12714	167	17	with	with	ADP
taxlaw-12714	167	18	poor	poor	ADJ
taxlaw-12714	167	19	political	political	ADJ
taxlaw-12714	167	20	stability	stability	NOUN
taxlaw-12714	167	21	,	,	PUNCT
taxlaw-12714	167	22	an	an	DET
taxlaw-12714	167	23	average	average	ADJ
taxlaw-12714	167	24	infrastructure	infrastructure	NOUN
taxlaw-12714	167	25	,	,	PUNCT
taxlaw-12714	167	26	an	an	DET
taxlaw-12714	167	27	insufficient	insufficient	ADJ
taxlaw-12714	167	28	amount	amount	NOUN
taxlaw-12714	167	29	of	of	ADP
taxlaw-12714	167	30	skilled	skilled	ADJ
taxlaw-12714	167	31	workers	worker	NOUN
taxlaw-12714	167	32	,	,	PUNCT
taxlaw-12714	167	33	or	or	CCONJ
taxlaw-12714	167	34	very	very	ADV
taxlaw-12714	167	35	limited	limited	ADJ
taxlaw-12714	167	36	natural	natural	ADJ
taxlaw-12714	167	37	resources	resource	NOUN
taxlaw-12714	167	38	decide	decide	VERB
taxlaw-12714	167	39	to	to	PART
taxlaw-12714	167	40	promote	promote	VERB
taxlaw-12714	167	41	their	their	PRON
taxlaw-12714	167	42	corporate	corporate	ADJ
taxlaw-12714	167	43	tax	tax	NOUN
taxlaw-12714	167	44	system	system	NOUN
taxlaw-12714	167	45	to	to	PART
taxlaw-12714	167	46	be	be	AUX
taxlaw-12714	167	47	competitive	competitive	ADJ
taxlaw-12714	167	48	on	on	ADP
taxlaw-12714	167	49	the	the	DET
taxlaw-12714	167	50	global	global	ADJ
taxlaw-12714	167	51	scale	scale	NOUN
taxlaw-12714	167	52	.	.	PUNCT
taxlaw-12714	168	1	after	after	ADV
taxlaw-12714	168	2	all	all	ADV
taxlaw-12714	168	3	,	,	PUNCT
taxlaw-12714	168	4	capital	capital	NOUN
taxlaw-12714	168	5	is	be	AUX
taxlaw-12714	168	6	still	still	ADV
taxlaw-12714	168	7	mobile	mobile	ADJ
taxlaw-12714	168	8	,	,	PUNCT
taxlaw-12714	168	9	and	and	CCONJ
taxlaw-12714	168	10	it	it	PRON
taxlaw-12714	168	11	will	will	AUX
taxlaw-12714	168	12	keep	keep	VERB
taxlaw-12714	168	13	being	be	AUX
taxlaw-12714	168	14	so.38	so.38	NOUN
taxlaw-12714	168	15	third	third	ADV
taxlaw-12714	168	16	,	,	PUNCT
taxlaw-12714	168	17	this	this	DET
taxlaw-12714	168	18	premise	premise	NOUN
taxlaw-12714	168	19	may	may	AUX
taxlaw-12714	168	20	increase	increase	VERB
taxlaw-12714	168	21	the	the	DET
taxlaw-12714	168	22	trade	trade	NOUN
taxlaw-12714	168	23	-	-	PUNCT
taxlaw-12714	168	24	off	off	NOUN
taxlaw-12714	168	25	between	between	ADP
taxlaw-12714	168	26	cooperation	cooperation	NOUN
taxlaw-12714	168	27	and	and	CCONJ
taxlaw-12714	168	28	competition	competition	NOUN
taxlaw-12714	168	29	,	,	PUNCT
taxlaw-12714	168	30	which	which	PRON
taxlaw-12714	168	31	is	be	AUX
taxlaw-12714	168	32	a	a	DET
taxlaw-12714	168	33	permanent	permanent	ADJ
taxlaw-12714	168	34	dilemma	dilemma	NOUN
taxlaw-12714	168	35	for	for	ADP
taxlaw-12714	168	36	developing	develop	VERB
taxlaw-12714	168	37	countries.39	countries.39	NOUN
taxlaw-12714	168	38	indeed	indeed	ADV
taxlaw-12714	168	39	,	,	PUNCT
taxlaw-12714	168	40	it	it	PRON
taxlaw-12714	168	41	is	be	AUX
taxlaw-12714	168	42	evident	evident	ADJ
taxlaw-12714	168	43	that	that	SCONJ
taxlaw-12714	168	44	tax	tax	NOUN
taxlaw-12714	168	45	incentives	incentive	NOUN
taxlaw-12714	168	46	create	create	VERB
taxlaw-12714	168	47	tension	tension	NOUN
taxlaw-12714	168	48	between	between	ADP
taxlaw-12714	168	49	those	those	PRON
taxlaw-12714	168	50	promoting	promote	VERB
taxlaw-12714	168	51	international	international	ADJ
taxlaw-12714	168	52	cooperation	cooperation	NOUN
taxlaw-12714	168	53	under	under	ADP
taxlaw-12714	168	54	the	the	DET
taxlaw-12714	168	55	rhetoric	rhetoric	NOUN
taxlaw-12714	168	56	of	of	ADP
taxlaw-12714	168	57	“	"	PUNCT
taxlaw-12714	168	58	benefits	benefit	NOUN
taxlaw-12714	168	59	for	for	ADP
taxlaw-12714	168	60	all	all	PRON
taxlaw-12714	168	61	”	"	PUNCT
taxlaw-12714	168	62	and	and	CCONJ
taxlaw-12714	168	63	those	those	PRON
taxlaw-12714	168	64	defending	defend	VERB
taxlaw-12714	168	65	the	the	DET
taxlaw-12714	168	66	benefits	benefit	NOUN
taxlaw-12714	168	67	of	of	ADP
taxlaw-12714	168	68	more	more	ADJ
taxlaw-12714	168	69	investment	investment	NOUN
taxlaw-12714	168	70	under	under	ADP
taxlaw-12714	168	71	tax	tax	NOUN
taxlaw-12714	168	72	competition	competition	NOUN
taxlaw-12714	168	73	.	.	PUNCT
taxlaw-12714	169	1	this	this	DET
taxlaw-12714	169	2	tension	tension	NOUN
taxlaw-12714	169	3	may	may	AUX
taxlaw-12714	169	4	ultimately	ultimately	ADV
taxlaw-12714	169	5	increase	increase	VERB
taxlaw-12714	169	6	the	the	DET
taxlaw-12714	169	7	pressure	pressure	NOUN
taxlaw-12714	169	8	on	on	ADP
taxlaw-12714	169	9	developing	develop	VERB
taxlaw-12714	169	10	countries	country	NOUN
taxlaw-12714	169	11	to	to	PART
taxlaw-12714	169	12	cooperate	cooperate	VERB
taxlaw-12714	169	13	while	while	SCONJ
taxlaw-12714	169	14	disregarding	disregard	VERB
taxlaw-12714	169	15	both	both	CCONJ
taxlaw-12714	169	16	the	the	DET
taxlaw-12714	169	17	source	source	NOUN
taxlaw-12714	169	18	of	of	ADP
taxlaw-12714	169	19	the	the	DET
taxlaw-12714	169	20	cooperative	cooperative	ADJ
taxlaw-12714	169	21	rhetoric	rhetoric	NOUN
taxlaw-12714	169	22	as	as	ADV
taxlaw-12714	169	23	well	well	ADV
taxlaw-12714	169	24	as	as	ADP
taxlaw-12714	169	25	the	the	DET
taxlaw-12714	169	26	cost	cost	NOUN
taxlaw-12714	169	27	of	of	ADP
taxlaw-12714	169	28	it	it	PRON
taxlaw-12714	169	29	.	.	PUNCT
taxlaw-12714	170	1	in	in	ADP
taxlaw-12714	170	2	other	other	ADJ
taxlaw-12714	170	3	words	word	NOUN
taxlaw-12714	170	4	,	,	PUNCT
taxlaw-12714	170	5	if	if	SCONJ
taxlaw-12714	170	6	one	one	PRON
taxlaw-12714	170	7	agrees	agree	VERB
taxlaw-12714	170	8	on	on	ADP
taxlaw-12714	170	9	the	the	DET
taxlaw-12714	170	10	prominent	prominent	ADJ
taxlaw-12714	170	11	role	role	NOUN
taxlaw-12714	170	12	of	of	ADP
taxlaw-12714	170	13	the	the	DET
taxlaw-12714	170	14	oecd	oecd	PROPN
taxlaw-12714	170	15	in	in	ADP
taxlaw-12714	170	16	setting	set	VERB
taxlaw-12714	170	17	up	up	ADP
taxlaw-12714	170	18	the	the	DET
taxlaw-12714	170	19	international	international	ADJ
taxlaw-12714	170	20	tax	tax	NOUN
taxlaw-12714	170	21	agenda	agenda	NOUN
taxlaw-12714	170	22	thus	thus	ADV
taxlaw-12714	170	23	far	far	ADV
taxlaw-12714	170	24	,	,	PUNCT
taxlaw-12714	170	25	as	as	ADV
taxlaw-12714	170	26	well	well	ADV
taxlaw-12714	170	27	as	as	ADP
taxlaw-12714	170	28	the	the	DET
taxlaw-12714	170	29	fact	fact	NOUN
taxlaw-12714	170	30	that	that	SCONJ
taxlaw-12714	170	31	international	international	ADJ
taxlaw-12714	170	32	cooperation	cooperation	NOUN
taxlaw-12714	170	33	may	may	AUX
taxlaw-12714	170	34	not	not	PART
taxlaw-12714	170	35	necessarily	necessarily	ADV
taxlaw-12714	170	36	be	be	AUX
taxlaw-12714	170	37	inherently	inherently	ADV
taxlaw-12714	170	38	desirable	desirable	ADJ
taxlaw-12714	170	39	for	for	ADP
taxlaw-12714	170	40	all	all	PRON
taxlaw-12714	170	41	since	since	SCONJ
taxlaw-12714	170	42	it	it	PRON
taxlaw-12714	170	43	promotes	promote	VERB
taxlaw-12714	170	44	the	the	DET
taxlaw-12714	170	45	interests	interest	NOUN
taxlaw-12714	170	46	of	of	ADP
taxlaw-12714	170	47	only	only	ADV
taxlaw-12714	170	48	a	a	DET
taxlaw-12714	170	49	few	few	ADJ
taxlaw-12714	170	50	within	within	ADP
taxlaw-12714	170	51	the	the	DET
taxlaw-12714	170	52	group	group	NOUN
taxlaw-12714	170	53	,	,	PUNCT
taxlaw-12714	170	54	it	it	PRON
taxlaw-12714	170	55	is	be	AUX
taxlaw-12714	170	56	evident	evident	ADJ
taxlaw-12714	170	57	that	that	SCONJ
taxlaw-12714	170	58	some	some	DET
taxlaw-12714	170	59	developing	develop	VERB
taxlaw-12714	170	60	countries	country	NOUN
taxlaw-12714	170	61	may	may	AUX
taxlaw-12714	170	62	finally	finally	ADV
taxlaw-12714	170	63	cooperate	cooperate	VERB
taxlaw-12714	170	64	even	even	ADV
taxlaw-12714	170	65	though	though	SCONJ
taxlaw-12714	170	66	that	that	DET
taxlaw-12714	170	67	cooperation	cooperation	NOUN
taxlaw-12714	170	68	will	will	AUX
taxlaw-12714	170	69	work	work	VERB
taxlaw-12714	170	70	against	against	ADP
taxlaw-12714	170	71	34	34	NUM
taxlaw-12714	170	72	mohd	mohd	PROPN
taxlaw-12714	170	73	shazwan	shazwan	PROPN
taxlaw-12714	170	74	shuhaimen	shuhaimen	VERB
taxlaw-12714	170	75	et	et	PROPN
taxlaw-12714	170	76	al	al	PROPN
taxlaw-12714	170	77	.	.	PROPN
taxlaw-12714	170	78	,	,	PUNCT
taxlaw-12714	170	79	rethinking	rethink	VERB
taxlaw-12714	170	80	investment	investment	NOUN
taxlaw-12714	170	81	incentives	incentive	NOUN
taxlaw-12714	170	82	,	,	PUNCT
taxlaw-12714	170	83	cen	cen	PROPN
taxlaw-12714	170	84	.	.	PUNCT
taxlaw-12714	171	1	bank	bank	PROPN
taxlaw-12714	171	2	of	of	ADP
taxlaw-12714	171	3	malaysia	malaysia	PROPN
taxlaw-12714	171	4	9	9	NUM
taxlaw-12714	171	5	(	(	PUNCT
taxlaw-12714	171	6	2017	2017	NUM
taxlaw-12714	171	7	)	)	PUNCT
taxlaw-12714	171	8	.	.	PUNCT
taxlaw-12714	172	1	35	35	NUM
taxlaw-12714	173	1	i	i	PRON
taxlaw-12714	173	2	d.	d.	NOUN
taxlaw-12714	173	3	36	36	NUM
taxlaw-12714	174	1	i	i	PRON
taxlaw-12714	174	2	d.	d.	PROPN
taxlaw-12714	174	3	37	37	NUM
taxlaw-12714	175	1	i	i	PRON
taxlaw-12714	175	2	d.	d.	PROPN
taxlaw-12714	175	3	at	at	ADP
taxlaw-12714	175	4	5	5	NUM
taxlaw-12714	175	5	.	.	PUNCT
taxlaw-12714	175	6	38	38	NUM
taxlaw-12714	175	7	if	if	SCONJ
taxlaw-12714	175	8	this	this	PRON
taxlaw-12714	175	9	proves	prove	VERB
taxlaw-12714	175	10	to	to	PART
taxlaw-12714	175	11	be	be	AUX
taxlaw-12714	175	12	correct	correct	ADJ
taxlaw-12714	175	13	,	,	PUNCT
taxlaw-12714	175	14	the	the	DET
taxlaw-12714	175	15	effect	effect	NOUN
taxlaw-12714	175	16	of	of	ADP
taxlaw-12714	175	17	restricting	restrict	VERB
taxlaw-12714	175	18	corporate	corporate	ADJ
taxlaw-12714	175	19	tax	tax	NOUN
taxlaw-12714	175	20	competition	competition	NOUN
taxlaw-12714	175	21	may	may	AUX
taxlaw-12714	175	22	have	have	VERB
taxlaw-12714	175	23	just	just	ADV
taxlaw-12714	175	24	the	the	DET
taxlaw-12714	175	25	effect	effect	NOUN
taxlaw-12714	175	26	of	of	ADP
taxlaw-12714	175	27	diverting	divert	VERB
taxlaw-12714	175	28	competitive	competitive	ADJ
taxlaw-12714	175	29	advantages	advantage	NOUN
taxlaw-12714	175	30	from	from	ADP
taxlaw-12714	175	31	low	low	ADJ
taxlaw-12714	175	32	-	-	PUNCT
taxlaw-12714	175	33	tax	tax	NOUN
taxlaw-12714	175	34	countries	country	NOUN
taxlaw-12714	175	35	to	to	ADP
taxlaw-12714	175	36	high	high	ADJ
taxlaw-12714	175	37	-	-	PUNCT
taxlaw-12714	175	38	tax	tax	NOUN
taxlaw-12714	175	39	countries	country	NOUN
taxlaw-12714	175	40	,	,	PUNCT
taxlaw-12714	175	41	although	although	SCONJ
taxlaw-12714	175	42	assessing	assess	VERB
taxlaw-12714	175	43	the	the	DET
taxlaw-12714	175	44	real	real	ADJ
taxlaw-12714	175	45	strength	strength	NOUN
taxlaw-12714	175	46	of	of	ADP
taxlaw-12714	175	47	that	that	DET
taxlaw-12714	175	48	diversion	diversion	NOUN
taxlaw-12714	175	49	may	may	AUX
taxlaw-12714	175	50	become	become	VERB
taxlaw-12714	175	51	a	a	DET
taxlaw-12714	175	52	complicated	complicated	ADJ
taxlaw-12714	175	53	task	task	NOUN
taxlaw-12714	175	54	.	.	PUNCT
taxlaw-12714	176	1	see	see	VERB
taxlaw-12714	176	2	unctad	unctad	PROPN
taxlaw-12714	176	3	,	,	PUNCT
taxlaw-12714	176	4	world	world	NOUN
taxlaw-12714	176	5	investment	investment	NOUN
taxlaw-12714	176	6	report	report	NOUN
taxlaw-12714	176	7	,	,	PUNCT
taxlaw-12714	176	8	supra	supra	PROPN
taxlaw-12714	176	9	note	note	PROPN
taxlaw-12714	176	10	16	16	NUM
taxlaw-12714	176	11	,	,	PUNCT
taxlaw-12714	176	12	at	at	ADP
taxlaw-12714	176	13	130	130	NUM
taxlaw-12714	176	14	.	.	PUNCT
taxlaw-12714	176	15	39	39	NUM
taxlaw-12714	177	1	this	this	PRON
taxlaw-12714	177	2	could	could	AUX
taxlaw-12714	177	3	lead	lead	VERB
taxlaw-12714	177	4	some	some	DET
taxlaw-12714	177	5	developing	develop	VERB
taxlaw-12714	177	6	countries	country	NOUN
taxlaw-12714	177	7	to	to	PART
taxlaw-12714	177	8	cooperate	cooperate	VERB
taxlaw-12714	177	9	but	but	CCONJ
taxlaw-12714	177	10	not	not	PART
taxlaw-12714	177	11	necessarily	necessarily	ADV
taxlaw-12714	177	12	in	in	ADP
taxlaw-12714	177	13	their	their	PRON
taxlaw-12714	177	14	best	good	ADJ
taxlaw-12714	177	15	interest	interest	NOUN
taxlaw-12714	177	16	.	.	PUNCT
taxlaw-12714	178	1	see	see	VERB
taxlaw-12714	178	2	dagan	dagan	PROPN
taxlaw-12714	178	3	,	,	PUNCT
taxlaw-12714	178	4	supra	supra	PROPN
taxlaw-12714	178	5	note	note	PROPN
taxlaw-12714	178	6	4	4	NUM
taxlaw-12714	178	7	,	,	PUNCT
taxlaw-12714	178	8	at	at	ADP
taxlaw-12714	178	9	166	166	NUM
taxlaw-12714	178	10	.	.	PUNCT
taxlaw-12714	178	11	2024	2024	NUM
taxlaw-12714	178	12	]	]	PUNCT
taxlaw-12714	178	13	global	global	ADJ
taxlaw-12714	178	14	minimum	minimum	ADJ
taxlaw-12714	178	15	taxation	taxation	NOUN
taxlaw-12714	178	16	197	197	NUM
taxlaw-12714	178	17	their	their	PRON
taxlaw-12714	178	18	competitive	competitive	ADJ
taxlaw-12714	178	19	interest	interest	NOUN
taxlaw-12714	178	20	,	,	PUNCT
taxlaw-12714	178	21	for	for	ADP
taxlaw-12714	178	22	example	example	NOUN
taxlaw-12714	178	23	,	,	PUNCT
taxlaw-12714	178	24	affecting	affect	VERB
taxlaw-12714	178	25	efficient	efficient	ADJ
taxlaw-12714	178	26	corporate	corporate	ADJ
taxlaw-12714	178	27	income	income	NOUN
taxlaw-12714	178	28	tax	tax	NOUN
taxlaw-12714	178	29	incentives.40	incentives.40	PROPN
taxlaw-12714	178	30	b.	b.	PROPN
taxlaw-12714	178	31	moving	move	VERB
taxlaw-12714	178	32	away	away	ADV
taxlaw-12714	178	33	from	from	ADP
taxlaw-12714	178	34	cit	cit	PROPN
taxlaw-12714	178	35	tax	tax	NOUN
taxlaw-12714	178	36	competition	competition	NOUN
taxlaw-12714	178	37	as	as	ADV
taxlaw-12714	178	38	well	well	ADV
taxlaw-12714	178	39	as	as	ADP
taxlaw-12714	178	40	the	the	DET
taxlaw-12714	178	41	presumed	presume	VERB
taxlaw-12714	178	42	inefficiency	inefficiency	NOUN
taxlaw-12714	178	43	associated	associate	VERB
taxlaw-12714	178	44	with	with	ADP
taxlaw-12714	178	45	all	all	DET
taxlaw-12714	178	46	sorts	sort	NOUN
taxlaw-12714	178	47	of	of	ADP
taxlaw-12714	178	48	corporate	corporate	ADJ
taxlaw-12714	178	49	income	income	NOUN
taxlaw-12714	178	50	tax	tax	NOUN
taxlaw-12714	178	51	incentives	incentive	NOUN
taxlaw-12714	178	52	,	,	PUNCT
taxlaw-12714	178	53	the	the	DET
taxlaw-12714	178	54	global	global	ADJ
taxlaw-12714	178	55	narrative	narrative	NOUN
taxlaw-12714	178	56	of	of	ADP
taxlaw-12714	178	57	“	"	PUNCT
taxlaw-12714	178	58	benefits	benefit	NOUN
taxlaw-12714	178	59	for	for	ADP
taxlaw-12714	178	60	all	all	PRON
taxlaw-12714	178	61	”	"	PUNCT
taxlaw-12714	178	62	is	be	AUX
taxlaw-12714	178	63	based	base	VERB
taxlaw-12714	178	64	upon	upon	SCONJ
taxlaw-12714	178	65	the	the	DET
taxlaw-12714	178	66	assumption	assumption	NOUN
taxlaw-12714	178	67	that	that	SCONJ
taxlaw-12714	178	68	all	all	DET
taxlaw-12714	178	69	developing	develop	VERB
taxlaw-12714	178	70	countries	country	NOUN
taxlaw-12714	178	71	can	can	AUX
taxlaw-12714	178	72	easily	easily	ADV
taxlaw-12714	178	73	switch	switch	VERB
taxlaw-12714	178	74	from	from	ADP
taxlaw-12714	178	75	corporate	corporate	ADJ
taxlaw-12714	178	76	income	income	NOUN
taxlaw-12714	178	77	tax	tax	NOUN
taxlaw-12714	178	78	competition	competition	NOUN
taxlaw-12714	178	79	to	to	ADP
taxlaw-12714	178	80	other	other	ADJ
taxlaw-12714	178	81	forms	form	NOUN
taxlaw-12714	178	82	of	of	ADP
taxlaw-12714	178	83	competition	competition	NOUN
taxlaw-12714	178	84	,	,	PUNCT
taxlaw-12714	178	85	especially	especially	ADV
taxlaw-12714	178	86	using	use	VERB
taxlaw-12714	178	87	non	non	ADJ
taxlaw-12714	178	88	-	-	ADJ
taxlaw-12714	178	89	tax	tax	ADJ
taxlaw-12714	178	90	incentives	incentive	NOUN
taxlaw-12714	178	91	.	.	PUNCT
taxlaw-12714	179	1	there	there	PRON
taxlaw-12714	179	2	is	be	VERB
taxlaw-12714	179	3	no	no	DET
taxlaw-12714	179	4	doubt	doubt	NOUN
taxlaw-12714	179	5	that	that	SCONJ
taxlaw-12714	179	6	some	some	DET
taxlaw-12714	179	7	developing	develop	VERB
taxlaw-12714	179	8	countries	country	NOUN
taxlaw-12714	179	9	will	will	AUX
taxlaw-12714	179	10	make	make	VERB
taxlaw-12714	179	11	the	the	DET
taxlaw-12714	179	12	switch	switch	NOUN
taxlaw-12714	179	13	smoothly	smoothly	ADV
taxlaw-12714	179	14	.	.	PUNCT
taxlaw-12714	180	1	this	this	PRON
taxlaw-12714	180	2	will	will	AUX
taxlaw-12714	180	3	particularly	particularly	ADV
taxlaw-12714	180	4	be	be	AUX
taxlaw-12714	180	5	the	the	DET
taxlaw-12714	180	6	case	case	NOUN
taxlaw-12714	180	7	for	for	ADP
taxlaw-12714	180	8	those	those	DET
taxlaw-12714	180	9	countries	country	NOUN
taxlaw-12714	180	10	with	with	ADP
taxlaw-12714	180	11	solid	solid	ADJ
taxlaw-12714	180	12	competitive	competitive	ADJ
taxlaw-12714	180	13	advantages	advantage	NOUN
taxlaw-12714	180	14	from	from	ADP
taxlaw-12714	180	15	both	both	CCONJ
taxlaw-12714	180	16	an	an	DET
taxlaw-12714	180	17	individual	individual	NOUN
taxlaw-12714	180	18	as	as	ADV
taxlaw-12714	180	19	well	well	ADV
taxlaw-12714	180	20	as	as	ADP
taxlaw-12714	180	21	a	a	DET
taxlaw-12714	180	22	regional	regional	ADJ
taxlaw-12714	180	23	perspective.41	perspective.41	NOUN
taxlaw-12714	180	24	however	however	ADV
taxlaw-12714	180	25	,	,	PUNCT
taxlaw-12714	180	26	others	other	NOUN
taxlaw-12714	180	27	will	will	AUX
taxlaw-12714	180	28	simply	simply	ADV
taxlaw-12714	180	29	be	be	AUX
taxlaw-12714	180	30	incapable	incapable	ADJ
taxlaw-12714	180	31	of	of	ADP
taxlaw-12714	180	32	doing	do	VERB
taxlaw-12714	180	33	so	so	ADV
taxlaw-12714	180	34	.	.	PUNCT
taxlaw-12714	181	1	moreover	moreover	ADV
taxlaw-12714	181	2	,	,	PUNCT
taxlaw-12714	181	3	even	even	ADV
taxlaw-12714	181	4	for	for	ADP
taxlaw-12714	181	5	those	those	DET
taxlaw-12714	181	6	countries	country	NOUN
taxlaw-12714	181	7	capable	capable	ADJ
taxlaw-12714	181	8	of	of	ADP
taxlaw-12714	181	9	making	make	VERB
taxlaw-12714	181	10	the	the	DET
taxlaw-12714	181	11	switch	switch	NOUN
taxlaw-12714	181	12	,	,	PUNCT
taxlaw-12714	181	13	this	this	PRON
taxlaw-12714	181	14	will	will	AUX
taxlaw-12714	181	15	not	not	PART
taxlaw-12714	181	16	come	come	VERB
taxlaw-12714	181	17	without	without	ADP
taxlaw-12714	181	18	costs.42	costs.42	NOUN
taxlaw-12714	181	19	indeed	indeed	ADV
taxlaw-12714	181	20	,	,	PUNCT
taxlaw-12714	181	21	any	any	DET
taxlaw-12714	181	22	potential	potential	ADJ
taxlaw-12714	181	23	benefits	benefit	NOUN
taxlaw-12714	181	24	for	for	ADP
taxlaw-12714	181	25	developing	develop	VERB
taxlaw-12714	181	26	countries	country	NOUN
taxlaw-12714	181	27	associated	associate	VERB
taxlaw-12714	181	28	with	with	ADP
taxlaw-12714	181	29	a	a	DET
taxlaw-12714	181	30	reduction	reduction	NOUN
taxlaw-12714	181	31	in	in	ADP
taxlaw-12714	181	32	their	their	PRON
taxlaw-12714	181	33	levels	level	NOUN
taxlaw-12714	181	34	of	of	ADP
taxlaw-12714	181	35	profit	profit	NOUN
taxlaw-12714	181	36	shifting	shift	VERB
taxlaw-12714	181	37	may	may	AUX
taxlaw-12714	181	38	ultimately	ultimately	ADV
taxlaw-12714	181	39	be	be	AUX
taxlaw-12714	181	40	offset	offset	VERB
taxlaw-12714	181	41	by	by	ADP
taxlaw-12714	181	42	the	the	DET
taxlaw-12714	181	43	cost	cost	NOUN
taxlaw-12714	181	44	of	of	ADP
taxlaw-12714	181	45	competing	compete	VERB
taxlaw-12714	181	46	with	with	ADP
taxlaw-12714	181	47	nontax	nontax	NOUN
taxlaw-12714	181	48	incentives	incentive	NOUN
taxlaw-12714	181	49	,	,	PUNCT
taxlaw-12714	181	50	particularly	particularly	ADV
taxlaw-12714	181	51	with	with	ADP
taxlaw-12714	181	52	direct	direct	ADJ
taxlaw-12714	181	53	subsidies.43	subsidies.43	NOUN
taxlaw-12714	181	54	this	this	PRON
taxlaw-12714	181	55	may	may	AUX
taxlaw-12714	181	56	bring	bring	VERB
taxlaw-12714	181	57	new	new	ADJ
taxlaw-12714	181	58	and	and	CCONJ
taxlaw-12714	181	59	unforeseen	unforeseen	ADJ
taxlaw-12714	181	60	problems	problem	NOUN
taxlaw-12714	181	61	,	,	PUNCT
taxlaw-12714	181	62	including	include	VERB
taxlaw-12714	181	63	issues	issue	NOUN
taxlaw-12714	181	64	related	relate	VERB
taxlaw-12714	181	65	to	to	AUX
taxlaw-12714	181	66	trade	trade	NOUN
taxlaw-12714	181	67	discrimination	discrimination	NOUN
taxlaw-12714	181	68	as	as	ADV
taxlaw-12714	181	69	well	well	ADV
taxlaw-12714	181	70	as	as	ADP
taxlaw-12714	181	71	under	under	NOUN
taxlaw-12714	181	72	-	-	PUNCT
taxlaw-12714	181	73	regulation	regulation	NOUN
taxlaw-12714	181	74	that	that	PRON
taxlaw-12714	181	75	may	may	AUX
taxlaw-12714	181	76	affect	affect	VERB
taxlaw-12714	181	77	the	the	DET
taxlaw-12714	181	78	general	general	ADJ
taxlaw-12714	181	79	welfare	welfare	NOUN
taxlaw-12714	181	80	in	in	ADP
taxlaw-12714	181	81	the	the	DET
taxlaw-12714	181	82	country	country	NOUN
taxlaw-12714	181	83	providing	provide	VERB
taxlaw-12714	181	84	the	the	DET
taxlaw-12714	181	85	incentive.44	incentive.44	NOUN
taxlaw-12714	181	86	moreover	moreover	ADV
taxlaw-12714	181	87	,	,	PUNCT
taxlaw-12714	181	88	it	it	PRON
taxlaw-12714	181	89	is	be	AUX
taxlaw-12714	181	90	important	important	ADJ
taxlaw-12714	181	91	to	to	PART
taxlaw-12714	181	92	consider	consider	VERB
taxlaw-12714	181	93	whether	whether	SCONJ
taxlaw-12714	181	94	the	the	DET
taxlaw-12714	181	95	incentive	incentive	NOUN
taxlaw-12714	181	96	imposed	impose	VERB
taxlaw-12714	181	97	upon	upon	SCONJ
taxlaw-12714	181	98	developing	develop	VERB
taxlaw-12714	181	99	countries	country	NOUN
taxlaw-12714	181	100	,	,	PUNCT
taxlaw-12714	181	101	forcing	force	VERB
taxlaw-12714	181	102	them	they	PRON
taxlaw-12714	181	103	to	to	PART
taxlaw-12714	181	104	move	move	VERB
taxlaw-12714	181	105	out	out	ADP
taxlaw-12714	181	106	from	from	ADP
taxlaw-12714	181	107	corporate	corporate	ADJ
taxlaw-12714	181	108	income	income	NOUN
taxlaw-12714	181	109	tax	tax	NOUN
taxlaw-12714	181	110	competition	competition	NOUN
taxlaw-12714	181	111	,	,	PUNCT
taxlaw-12714	181	112	may	may	AUX
taxlaw-12714	181	113	be	be	AUX
taxlaw-12714	181	114	the	the	DET
taxlaw-12714	181	115	wrong	wrong	ADJ
taxlaw-12714	181	116	one	one	NOUN
taxlaw-12714	181	117	,	,	PUNCT
taxlaw-12714	181	118	generating	generate	VERB
taxlaw-12714	181	119	more	more	ADV
taxlaw-12714	181	120	aggressive	aggressive	ADJ
taxlaw-12714	181	121	competition	competition	NOUN
taxlaw-12714	181	122	in	in	ADP
taxlaw-12714	181	123	other	other	ADJ
taxlaw-12714	181	124	areas	area	NOUN
taxlaw-12714	181	125	of	of	ADP
taxlaw-12714	181	126	taxation	taxation	NOUN
taxlaw-12714	181	127	,	,	PUNCT
taxlaw-12714	181	128	such	such	ADJ
taxlaw-12714	181	129	as	as	ADP
taxlaw-12714	181	130	consumption	consumption	NOUN
taxlaw-12714	181	131	and	and	CCONJ
taxlaw-12714	181	132	personal	personal	ADJ
taxlaw-12714	181	133	income	income	NOUN
taxlaw-12714	181	134	taxes.45	taxes.45	ADJ
taxlaw-12714	181	135	if	if	SCONJ
taxlaw-12714	181	136	this	this	PRON
taxlaw-12714	181	137	is	be	AUX
taxlaw-12714	181	138	40	40	NUM
taxlaw-12714	181	139	i	i	PROPN
taxlaw-12714	181	140	d.	d.	PROPN
taxlaw-12714	181	141	dagan	dagan	PROPN
taxlaw-12714	181	142	also	also	ADV
taxlaw-12714	181	143	states	state	VERB
taxlaw-12714	181	144	,	,	PUNCT
taxlaw-12714	181	145	“	"	PUNCT
taxlaw-12714	181	146	the	the	DET
taxlaw-12714	181	147	oecd	oecd	PROPN
taxlaw-12714	181	148	has	have	AUX
taxlaw-12714	181	149	consistently	consistently	ADV
taxlaw-12714	181	150	pushed	push	VERB
taxlaw-12714	181	151	non	non	ADJ
taxlaw-12714	181	152	-	-	ADJ
taxlaw-12714	181	153	member	member	ADJ
taxlaw-12714	181	154	countries	country	NOUN
taxlaw-12714	181	155	to	to	PART
taxlaw-12714	181	156	join	join	VERB
taxlaw-12714	181	157	these	these	DET
taxlaw-12714	181	158	initiatives	initiative	NOUN
taxlaw-12714	181	159	,	,	PUNCT
taxlaw-12714	181	160	using	use	VERB
taxlaw-12714	181	161	powerful	powerful	ADJ
taxlaw-12714	181	162	pro	pro	ADJ
taxlaw-12714	181	163	-	-	ADJ
taxlaw-12714	181	164	cooperation	cooperation	ADJ
taxlaw-12714	181	165	rhetoric	rhetoric	NOUN
taxlaw-12714	181	166	that	that	PRON
taxlaw-12714	181	167	invokes	invoke	VERB
taxlaw-12714	181	168	the	the	DET
taxlaw-12714	181	169	classic	classic	ADJ
taxlaw-12714	181	170	strategy	strategy	NOUN
taxlaw-12714	181	171	for	for	ADP
taxlaw-12714	181	172	overcoming	overcome	VERB
taxlaw-12714	181	173	collective	collective	ADJ
taxlaw-12714	181	174	-	-	PUNCT
taxlaw-12714	181	175	action	action	NOUN
taxlaw-12714	181	176	problems	problem	NOUN
taxlaw-12714	181	177	—	—	PUNCT
taxlaw-12714	181	178	that	that	SCONJ
taxlaw-12714	181	179	it	it	PRON
taxlaw-12714	181	180	is	be	AUX
taxlaw-12714	181	181	to	to	ADP
taxlaw-12714	181	182	the	the	DET
taxlaw-12714	181	183	benefit	benefit	NOUN
taxlaw-12714	181	184	of	of	ADP
taxlaw-12714	181	185	all	all	DET
taxlaw-12714	181	186	actors	actor	NOUN
taxlaw-12714	181	187	involved	involve	VERB
taxlaw-12714	181	188	.	.	PUNCT
taxlaw-12714	181	189	”	"	PUNCT
taxlaw-12714	182	1	i	i	PRON
taxlaw-12714	182	2	d.	d.	PROPN
taxlaw-12714	182	3	at	at	ADP
taxlaw-12714	182	4	180	180	NUM
taxlaw-12714	182	5	.	.	PUNCT
taxlaw-12714	183	1	see	see	VERB
taxlaw-12714	183	2	baistrocchi	baistrocchi	NOUN
taxlaw-12714	183	3	,	,	PUNCT
taxlaw-12714	183	4	the	the	DET
taxlaw-12714	183	5	structure	structure	NOUN
taxlaw-12714	183	6	of	of	ADP
taxlaw-12714	183	7	the	the	DET
taxlaw-12714	183	8	asymmetric	asymmetric	ADJ
taxlaw-12714	183	9	tax	tax	NOUN
taxlaw-12714	183	10	treaty	treaty	NOUN
taxlaw-12714	183	11	network	network	NOUN
taxlaw-12714	183	12	:	:	PUNCT
taxlaw-12714	183	13	theory	theory	NOUN
taxlaw-12714	183	14	and	and	CCONJ
taxlaw-12714	183	15	implications	implication	NOUN
taxlaw-12714	183	16	,	,	PUNCT
taxlaw-12714	183	17	supra	supra	PROPN
taxlaw-12714	183	18	note	note	NOUN
taxlaw-12714	183	19	22	22	NUM
taxlaw-12714	183	20	,	,	PUNCT
taxlaw-12714	183	21	at	at	ADP
taxlaw-12714	183	22	26	26	NUM
taxlaw-12714	183	23	.	.	PUNCT
taxlaw-12714	184	1	41	41	NUM
taxlaw-12714	184	2	see	see	VERB
taxlaw-12714	184	3	afton	afton	PROPN
taxlaw-12714	184	4	titus	titus	PROPN
taxlaw-12714	184	5	,	,	PUNCT
taxlaw-12714	184	6	pillar	pillar	VERB
taxlaw-12714	184	7	two	two	NUM
taxlaw-12714	184	8	and	and	CCONJ
taxlaw-12714	184	9	african	african	ADJ
taxlaw-12714	184	10	countries	country	NOUN
taxlaw-12714	184	11	:	:	PUNCT
taxlaw-12714	184	12	what	what	PRON
taxlaw-12714	184	13	should	should	AUX
taxlaw-12714	184	14	their	their	PRON
taxlaw-12714	184	15	response	response	NOUN
taxlaw-12714	184	16	be	be	AUX
taxlaw-12714	184	17	?	?	PUNCT
taxlaw-12714	185	1	the	the	DET
taxlaw-12714	185	2	case	case	NOUN
taxlaw-12714	185	3	for	for	ADP
taxlaw-12714	185	4	a	a	DET
taxlaw-12714	185	5	regional	regional	ADJ
taxlaw-12714	185	6	one	one	NUM
taxlaw-12714	185	7	,	,	PUNCT
taxlaw-12714	185	8	50	50	NUM
taxlaw-12714	185	9	intertax	intertax	NOUN
taxlaw-12714	185	10	711	711	NUM
taxlaw-12714	185	11	(	(	PUNCT
taxlaw-12714	185	12	2022	2022	NUM
taxlaw-12714	185	13	)	)	PUNCT
taxlaw-12714	185	14	(	(	PUNCT
taxlaw-12714	185	15	elaborating	elaborate	VERB
taxlaw-12714	185	16	on	on	ADP
taxlaw-12714	185	17	the	the	DET
taxlaw-12714	185	18	idea	idea	NOUN
taxlaw-12714	185	19	of	of	ADP
taxlaw-12714	185	20	east	east	ADJ
taxlaw-12714	185	21	african	african	ADJ
taxlaw-12714	185	22	countries	country	NOUN
taxlaw-12714	185	23	acting	act	VERB
taxlaw-12714	185	24	together	together	ADV
taxlaw-12714	185	25	)	)	PUNCT
taxlaw-12714	185	26	.	.	PUNCT
taxlaw-12714	186	1	42	42	NUM
taxlaw-12714	186	2	most	most	ADJ
taxlaw-12714	186	3	of	of	ADP
taxlaw-12714	186	4	the	the	DET
taxlaw-12714	186	5	costs	cost	NOUN
taxlaw-12714	186	6	will	will	AUX
taxlaw-12714	186	7	be	be	AUX
taxlaw-12714	186	8	related	relate	VERB
taxlaw-12714	186	9	to	to	ADP
taxlaw-12714	186	10	the	the	DET
taxlaw-12714	186	11	traditional	traditional	ADJ
taxlaw-12714	186	12	trade	trade	NOUN
taxlaw-12714	186	13	-	-	PUNCT
taxlaw-12714	186	14	offs	off	NOUN
taxlaw-12714	186	15	of	of	ADP
taxlaw-12714	186	16	cooperation	cooperation	NOUN
taxlaw-12714	186	17	,	,	PUNCT
taxlaw-12714	186	18	even	even	ADV
taxlaw-12714	186	19	against	against	ADP
taxlaw-12714	186	20	their	their	PRON
taxlaw-12714	186	21	own	own	ADJ
taxlaw-12714	186	22	interests	interest	NOUN
taxlaw-12714	186	23	.	.	PUNCT
taxlaw-12714	187	1	for	for	ADP
taxlaw-12714	187	2	a	a	DET
taxlaw-12714	187	3	deeper	deep	ADJ
taxlaw-12714	187	4	analysis	analysis	NOUN
taxlaw-12714	187	5	on	on	ADP
taxlaw-12714	187	6	the	the	DET
taxlaw-12714	187	7	dynamics	dynamic	NOUN
taxlaw-12714	187	8	of	of	ADP
taxlaw-12714	187	9	cooperation	cooperation	NOUN
taxlaw-12714	187	10	and	and	CCONJ
taxlaw-12714	187	11	competition	competition	NOUN
taxlaw-12714	187	12	,	,	PUNCT
taxlaw-12714	187	13	see	see	VERB
taxlaw-12714	187	14	dagan	dagan	PROPN
taxlaw-12714	187	15	,	,	PUNCT
taxlaw-12714	187	16	supra	supra	PROPN
taxlaw-12714	187	17	note	note	NOUN
taxlaw-12714	187	18	4	4	NUM
taxlaw-12714	187	19	.	.	NOUN
taxlaw-12714	187	20	43	43	NUM
taxlaw-12714	187	21	in	in	ADP
taxlaw-12714	187	22	reference	reference	NOUN
taxlaw-12714	187	23	to	to	ADP
taxlaw-12714	187	24	east	east	ADJ
taxlaw-12714	187	25	african	african	ADJ
taxlaw-12714	187	26	countries	country	NOUN
taxlaw-12714	187	27	,	,	PUNCT
taxlaw-12714	187	28	titus	titus	PROPN
taxlaw-12714	187	29	also	also	ADV
taxlaw-12714	187	30	stresses	stress	VERB
taxlaw-12714	187	31	the	the	DET
taxlaw-12714	187	32	administrative	administrative	ADJ
taxlaw-12714	187	33	costs	cost	NOUN
taxlaw-12714	187	34	associated	associate	VERB
taxlaw-12714	187	35	with	with	ADP
taxlaw-12714	187	36	the	the	DET
taxlaw-12714	187	37	switch	switch	NOUN
taxlaw-12714	187	38	from	from	ADP
taxlaw-12714	187	39	tax	tax	NOUN
taxlaw-12714	187	40	to	to	ADP
taxlaw-12714	187	41	non	non	ADJ
taxlaw-12714	187	42	-	-	ADJ
taxlaw-12714	187	43	tax	tax	ADJ
taxlaw-12714	187	44	incentives	incentive	NOUN
taxlaw-12714	187	45	and	and	CCONJ
taxlaw-12714	187	46	argues	argue	VERB
taxlaw-12714	187	47	for	for	ADP
taxlaw-12714	187	48	a	a	DET
taxlaw-12714	187	49	strict	strict	ADJ
taxlaw-12714	187	50	monitoring	monitoring	NOUN
taxlaw-12714	187	51	of	of	ADP
taxlaw-12714	187	52	these	these	DET
taxlaw-12714	187	53	costs	cost	NOUN
taxlaw-12714	187	54	in	in	ADP
taxlaw-12714	187	55	the	the	DET
taxlaw-12714	187	56	future	future	NOUN
taxlaw-12714	187	57	.	.	PUNCT
taxlaw-12714	188	1	see	see	VERB
taxlaw-12714	188	2	titus	titus	PROPN
taxlaw-12714	188	3	,	,	PUNCT
taxlaw-12714	188	4	supra	supra	PROPN
taxlaw-12714	188	5	note	note	PROPN
taxlaw-12714	188	6	41	41	NUM
taxlaw-12714	188	7	,	,	PUNCT
taxlaw-12714	188	8	at	at	ADP
taxlaw-12714	188	9	719	719	NUM
taxlaw-12714	188	10	.	.	PUNCT
taxlaw-12714	189	1	see	see	VERB
taxlaw-12714	189	2	also	also	ADV
taxlaw-12714	189	3	noam	noam	PROPN
taxlaw-12714	189	4	noked	noke	VERB
taxlaw-12714	189	5	,	,	PUNCT
taxlaw-12714	189	6	from	from	ADP
taxlaw-12714	189	7	tax	tax	NOUN
taxlaw-12714	189	8	competition	competition	NOUN
taxlaw-12714	189	9	to	to	PART
taxlaw-12714	189	10	subsidy	subsidy	NOUN
taxlaw-12714	189	11	competition	competition	NOUN
taxlaw-12714	189	12	,	,	PUNCT
taxlaw-12714	189	13	42	42	NUM
taxlaw-12714	189	14	u.	u.	NOUN
taxlaw-12714	189	15	pa	pa	PROPN
taxlaw-12714	189	16	.	.	PUNCT
taxlaw-12714	190	1	j.	j.	PROPN
taxlaw-12714	190	2	int’l	int’l	PROPN
taxlaw-12714	190	3	l.	l.	PROPN
taxlaw-12714	190	4	445	445	NUM
taxlaw-12714	190	5	,	,	PUNCT
taxlaw-12714	190	6	479	479	NUM
taxlaw-12714	190	7	(	(	PUNCT
taxlaw-12714	190	8	2020	2020	NUM
taxlaw-12714	190	9	)	)	PUNCT
taxlaw-12714	190	10	(	(	PUNCT
taxlaw-12714	190	11	“	"	PUNCT
taxlaw-12714	190	12	welfare	welfare	NOUN
taxlaw-12714	190	13	losses	loss	NOUN
taxlaw-12714	190	14	may	may	AUX
taxlaw-12714	190	15	occur	occur	VERB
taxlaw-12714	190	16	where	where	SCONJ
taxlaw-12714	190	17	non	non	ADJ
taxlaw-12714	190	18	-	-	ADJ
taxlaw-12714	190	19	harmful	harmful	ADJ
taxlaw-12714	190	20	tax	tax	NOUN
taxlaw-12714	190	21	benefits	benefit	NOUN
taxlaw-12714	190	22	that	that	PRON
taxlaw-12714	190	23	increase	increase	VERB
taxlaw-12714	190	24	welfare	welfare	NOUN
taxlaw-12714	190	25	can	can	AUX
taxlaw-12714	190	26	not	not	PART
taxlaw-12714	190	27	be	be	AUX
taxlaw-12714	190	28	replaced	replace	VERB
taxlaw-12714	190	29	with	with	ADP
taxlaw-12714	190	30	equivalent	equivalent	ADJ
taxlaw-12714	190	31	non	non	ADJ
taxlaw-12714	190	32	-	-	ADJ
taxlaw-12714	190	33	tax	tax	ADJ
taxlaw-12714	190	34	subsidies	subsidy	NOUN
taxlaw-12714	190	35	,	,	PUNCT
taxlaw-12714	190	36	or	or	CCONJ
taxlaw-12714	190	37	where	where	SCONJ
taxlaw-12714	190	38	they	they	PRON
taxlaw-12714	190	39	can	can	AUX
taxlaw-12714	190	40	be	be	AUX
taxlaw-12714	190	41	replaced	replace	VERB
taxlaw-12714	190	42	but	but	CCONJ
taxlaw-12714	190	43	at	at	ADP
taxlaw-12714	190	44	a	a	DET
taxlaw-12714	190	45	high	high	ADJ
taxlaw-12714	190	46	cost	cost	NOUN
taxlaw-12714	190	47	.	.	PUNCT
taxlaw-12714	190	48	”	"	PUNCT
taxlaw-12714	190	49	)	)	PUNCT
taxlaw-12714	190	50	.	.	PUNCT
taxlaw-12714	191	1	44	44	NUM
taxlaw-12714	191	2	titus	titus	PROPN
taxlaw-12714	191	3	,	,	PUNCT
taxlaw-12714	191	4	supra	supra	PROPN
taxlaw-12714	191	5	note	note	PROPN
taxlaw-12714	191	6	41	41	NUM
taxlaw-12714	191	7	,	,	PUNCT
taxlaw-12714	191	8	at	at	ADP
taxlaw-12714	191	9	718	718	NUM
taxlaw-12714	191	10	.	.	PUNCT
taxlaw-12714	192	1	see	see	VERB
taxlaw-12714	192	2	also	also	ADV
taxlaw-12714	192	3	noked	noke	VERB
taxlaw-12714	192	4	,	,	PUNCT
taxlaw-12714	192	5	supra	supra	PROPN
taxlaw-12714	192	6	note	note	NOUN
taxlaw-12714	192	7	43	43	NUM
taxlaw-12714	192	8	,	,	PUNCT
taxlaw-12714	192	9	at	at	ADP
taxlaw-12714	192	10	450	450	NUM
taxlaw-12714	192	11	(	(	PUNCT
taxlaw-12714	192	12	arguing	argue	VERB
taxlaw-12714	192	13	that	that	SCONJ
taxlaw-12714	192	14	there	there	PRON
taxlaw-12714	192	15	is	be	VERB
taxlaw-12714	192	16	a	a	DET
taxlaw-12714	192	17	risk	risk	NOUN
taxlaw-12714	192	18	of	of	ADP
taxlaw-12714	192	19	replacing	replace	VERB
taxlaw-12714	192	20	harmful	harmful	ADJ
taxlaw-12714	192	21	tax	tax	NOUN
taxlaw-12714	192	22	benefits	benefit	NOUN
taxlaw-12714	192	23	for	for	ADP
taxlaw-12714	192	24	equally	equally	ADV
taxlaw-12714	192	25	harmful	harmful	ADJ
taxlaw-12714	192	26	non	non	ADJ
taxlaw-12714	192	27	-	-	ADJ
taxlaw-12714	192	28	tax	tax	ADJ
taxlaw-12714	192	29	subsidies	subsidy	NOUN
taxlaw-12714	192	30	)	)	PUNCT
taxlaw-12714	192	31	;	;	PUNCT
taxlaw-12714	192	32	eckhard	eckhard	PROPN
taxlaw-12714	192	33	janeba	janeba	PROPN
taxlaw-12714	192	34	&	&	CCONJ
taxlaw-12714	192	35	guttorm	guttorm	PROPN
taxlaw-12714	192	36	schjelderup	schjelderup	NOUN
taxlaw-12714	192	37	,	,	PUNCT
taxlaw-12714	192	38	the	the	DET
taxlaw-12714	192	39	global	global	ADJ
taxlaw-12714	192	40	minimum	minimum	ADJ
taxlaw-12714	192	41	tax	tax	NOUN
taxlaw-12714	192	42	raises	raise	VERB
taxlaw-12714	192	43	more	more	ADJ
taxlaw-12714	192	44	revenues	revenue	NOUN
taxlaw-12714	192	45	than	than	SCONJ
taxlaw-12714	192	46	you	you	PRON
taxlaw-12714	192	47	think	think	VERB
taxlaw-12714	192	48	,	,	PUNCT
taxlaw-12714	192	49	or	or	CCONJ
taxlaw-12714	192	50	much	much	ADV
taxlaw-12714	192	51	less	less	ADJ
taxlaw-12714	192	52	(	(	PUNCT
taxlaw-12714	192	53	cesifo	cesifo	NOUN
taxlaw-12714	192	54	working	work	VERB
taxlaw-12714	192	55	paper	paper	NOUN
taxlaw-12714	193	1	no	no	INTJ
taxlaw-12714	193	2	.	.	PROPN
taxlaw-12714	194	1	9623	9623	NUM
taxlaw-12714	194	2	,	,	PUNCT
taxlaw-12714	194	3	2022	2022	NUM
taxlaw-12714	194	4	)	)	PUNCT
taxlaw-12714	195	1	(	(	PUNCT
taxlaw-12714	195	2	warning	warn	VERB
taxlaw-12714	195	3	that	that	SCONJ
taxlaw-12714	195	4	the	the	DET
taxlaw-12714	195	5	reduction	reduction	NOUN
taxlaw-12714	195	6	in	in	ADP
taxlaw-12714	195	7	profit	profit	NOUN
taxlaw-12714	195	8	shifting	shifting	NOUN
taxlaw-12714	195	9	derived	derive	VERB
taxlaw-12714	195	10	from	from	ADP
taxlaw-12714	195	11	the	the	DET
taxlaw-12714	195	12	global	global	ADJ
taxlaw-12714	195	13	minimum	minimum	ADJ
taxlaw-12714	195	14	tax	tax	NOUN
taxlaw-12714	195	15	could	could	AUX
taxlaw-12714	195	16	be	be	AUX
taxlaw-12714	195	17	offset	offset	VERB
taxlaw-12714	195	18	by	by	ADP
taxlaw-12714	195	19	the	the	DET
taxlaw-12714	195	20	costs	cost	NOUN
taxlaw-12714	195	21	associated	associate	VERB
taxlaw-12714	195	22	with	with	ADP
taxlaw-12714	195	23	non	non	ADJ
taxlaw-12714	195	24	-	-	ADJ
taxlaw-12714	195	25	tax	tax	ADJ
taxlaw-12714	195	26	subsidies	subsidy	NOUN
taxlaw-12714	195	27	)	)	PUNCT
taxlaw-12714	195	28	.	.	PUNCT
taxlaw-12714	196	1	45	45	NUM
taxlaw-12714	196	2	see	see	VERB
taxlaw-12714	196	3	cui	cui	NOUN
taxlaw-12714	196	4	,	,	PUNCT
taxlaw-12714	196	5	supra	supra	PROPN
taxlaw-12714	196	6	note	note	PROPN
taxlaw-12714	196	7	14	14	NUM
taxlaw-12714	196	8	,	,	PUNCT
taxlaw-12714	196	9	at	at	ADP
taxlaw-12714	196	10	21	21	NUM
taxlaw-12714	196	11	.	.	PUNCT
taxlaw-12714	197	1	see	see	VERB
taxlaw-12714	197	2	also	also	ADV
taxlaw-12714	197	3	feria	feria	PROPN
taxlaw-12714	197	4	,	,	PUNCT
taxlaw-12714	197	5	supra	supra	PROPN
taxlaw-12714	197	6	note	note	PROPN
taxlaw-12714	197	7	26	26	NUM
taxlaw-12714	197	8	,	,	PUNCT
taxlaw-12714	197	9	at	at	ADP
taxlaw-12714	197	10	9–10	9–10	NOUN
taxlaw-12714	197	11	.	.	PUNCT
taxlaw-12714	198	1	part	part	NOUN
taxlaw-12714	198	2	of	of	ADP
taxlaw-12714	198	3	this	this	DET
taxlaw-12714	198	4	competition	competition	NOUN
taxlaw-12714	198	5	outside	outside	ADP
taxlaw-12714	198	6	corporate	corporate	ADJ
taxlaw-12714	198	7	income	income	NOUN
taxlaw-12714	198	8	taxation	taxation	NOUN
taxlaw-12714	198	9	can	can	AUX
taxlaw-12714	198	10	already	already	ADV
taxlaw-12714	198	11	be	be	AUX
taxlaw-12714	198	12	seen	see	VERB
taxlaw-12714	198	13	in	in	ADP
taxlaw-12714	198	14	the	the	DET
taxlaw-12714	198	15	context	context	NOUN
taxlaw-12714	198	16	of	of	ADP
taxlaw-12714	198	17	personal	personal	ADJ
taxlaw-12714	198	18	income	income	NOUN
taxlaw-12714	198	19	taxes	taxis	NOUN
taxlaw-12714	198	20	.	.	PUNCT
taxlaw-12714	199	1	in	in	ADP
taxlaw-12714	199	2	this	this	DET
taxlaw-12714	199	3	regard	regard	NOUN
taxlaw-12714	199	4	,	,	PUNCT
taxlaw-12714	199	5	see	see	VERB
taxlaw-12714	199	6	,	,	PUNCT
taxlaw-12714	199	7	e.g.	e.g.	ADV
taxlaw-12714	199	8	,	,	PUNCT
taxlaw-12714	199	9	rita	rita	PROPN
taxlaw-12714	199	10	de	de	PROPN
taxlaw-12714	199	11	la	la	PROPN
taxlaw-12714	199	12	feria	feria	PROPN
taxlaw-12714	199	13	&	&	CCONJ
taxlaw-12714	199	14	giorgia	giorgia	PROPN
taxlaw-12714	199	15	maffini	maffini	PROPN
taxlaw-12714	199	16	,	,	PUNCT
taxlaw-12714	199	17	the	the	DET
taxlaw-12714	199	18	impact	impact	NOUN
taxlaw-12714	199	19	of	of	ADP
taxlaw-12714	199	20	digitalisation	digitalisation	NOUN
taxlaw-12714	199	21	on	on	ADP
taxlaw-12714	199	22	personal	personal	ADJ
taxlaw-12714	199	23	income	income	NOUN
taxlaw-12714	199	24	taxes	taxis	NOUN
taxlaw-12714	199	25	,	,	PUNCT
taxlaw-12714	199	26	2	2	NUM
taxlaw-12714	199	27	british	british	ADJ
taxlaw-12714	199	28	tax	tax	NOUN
taxlaw-12714	199	29	rev	rev	PROPN
taxlaw-12714	199	30	.	.	PROPN
taxlaw-12714	199	31	154	154	NUM
taxlaw-12714	199	32	(	(	PUNCT
taxlaw-12714	199	33	2021	2021	NUM
taxlaw-12714	199	34	)	)	PUNCT
taxlaw-12714	199	35	.	.	PUNCT
taxlaw-12714	200	1	other	other	ADJ
taxlaw-12714	200	2	authors	author	NOUN
taxlaw-12714	200	3	have	have	AUX
taxlaw-12714	200	4	already	already	ADV
taxlaw-12714	200	5	warned	warn	VERB
taxlaw-12714	200	6	us	we	PRON
taxlaw-12714	200	7	regarding	regard	VERB
taxlaw-12714	200	8	the	the	DET
taxlaw-12714	200	9	potential	potential	ADJ
taxlaw-12714	200	10	competition	competition	NOUN
taxlaw-12714	200	11	that	that	PRON
taxlaw-12714	200	12	can	can	AUX
taxlaw-12714	200	13	be	be	AUX
taxlaw-12714	200	14	created	create	VERB
taxlaw-12714	200	15	still	still	ADV
taxlaw-12714	200	16	in	in	ADP
taxlaw-12714	200	17	the	the	DET
taxlaw-12714	200	18	context	context	NOUN
taxlaw-12714	200	19	of	of	ADP
taxlaw-12714	200	20	cit	cit	PROPN
taxlaw-12714	200	21	,	,	PUNCT
taxlaw-12714	200	22	especially	especially	ADV
taxlaw-12714	200	23	due	due	ADP
taxlaw-12714	200	24	to	to	ADP
taxlaw-12714	200	25	the	the	DET
taxlaw-12714	200	26	interplay	interplay	NOUN
taxlaw-12714	200	27	between	between	ADP
taxlaw-12714	200	28	a	a	DET
taxlaw-12714	200	29	domestic	domestic	ADJ
taxlaw-12714	200	30	minimum	minimum	ADJ
taxlaw-12714	200	31	tax	tax	NOUN
taxlaw-12714	200	32	(	(	PUNCT
taxlaw-12714	200	33	qdmtt	qdmtt	ADJ
taxlaw-12714	200	34	)	)	PUNCT
taxlaw-12714	200	35	and	and	CCONJ
taxlaw-12714	200	36	the	the	DET
taxlaw-12714	200	37	global	global	ADJ
taxlaw-12714	200	38	minimum	minimum	ADJ
taxlaw-12714	200	39	tax	tax	NOUN
taxlaw-12714	200	40	rules	rule	NOUN
taxlaw-12714	200	41	.	.	PUNCT
taxlaw-12714	201	1	this	this	PRON
taxlaw-12714	201	2	is	be	AUX
taxlaw-12714	201	3	because	because	SCONJ
taxlaw-12714	201	4	a	a	DET
taxlaw-12714	201	5	198	198	NUM
taxlaw-12714	201	6	columbia	columbia	PROPN
taxlaw-12714	201	7	journal	journal	NOUN
taxlaw-12714	201	8	of	of	ADP
taxlaw-12714	201	9	tax	tax	NOUN
taxlaw-12714	201	10	law	law	NOUN
taxlaw-12714	201	11	[	[	X
taxlaw-12714	201	12	vol	vol	NOUN
taxlaw-12714	201	13	15:2	15:2	NUM
taxlaw-12714	201	14	the	the	DET
taxlaw-12714	201	15	case	case	NOUN
taxlaw-12714	201	16	,	,	PUNCT
taxlaw-12714	201	17	the	the	DET
taxlaw-12714	201	18	remedy	remedy	NOUN
taxlaw-12714	201	19	may	may	AUX
taxlaw-12714	201	20	ultimately	ultimately	ADV
taxlaw-12714	201	21	prove	prove	VERB
taxlaw-12714	201	22	to	to	PART
taxlaw-12714	201	23	be	be	AUX
taxlaw-12714	201	24	worse	bad	ADJ
taxlaw-12714	201	25	than	than	ADP
taxlaw-12714	201	26	the	the	DET
taxlaw-12714	201	27	illness	illness	NOUN
taxlaw-12714	201	28	,	,	PUNCT
taxlaw-12714	201	29	especially	especially	ADV
taxlaw-12714	201	30	considering	consider	VERB
taxlaw-12714	201	31	the	the	DET
taxlaw-12714	201	32	importance	importance	NOUN
taxlaw-12714	201	33	of	of	ADP
taxlaw-12714	201	34	corporate	corporate	ADJ
taxlaw-12714	201	35	income	income	NOUN
taxlaw-12714	201	36	taxes	taxis	NOUN
taxlaw-12714	201	37	as	as	ADP
taxlaw-12714	201	38	a	a	DET
taxlaw-12714	201	39	revenue	revenue	NOUN
taxlaw-12714	201	40	generator	generator	NOUN
taxlaw-12714	201	41	in	in	ADP
taxlaw-12714	201	42	developing	develop	VERB
taxlaw-12714	201	43	countries	country	NOUN
taxlaw-12714	201	44	vis	vis	X
taxlaw-12714	201	45	-	-	PUNCT
taxlaw-12714	201	46	à	à	X
taxlaw-12714	201	47	-	-	NOUN
taxlaw-12714	201	48	vis	vis	X
taxlaw-12714	201	49	consumption	consumption	NOUN
taxlaw-12714	201	50	or	or	CCONJ
taxlaw-12714	201	51	personal	personal	ADJ
taxlaw-12714	201	52	income	income	NOUN
taxlaw-12714	201	53	taxes.46	taxes.46	PROPN
taxlaw-12714	201	54	c.	c.	PROPN
taxlaw-12714	201	55	the	the	DET
taxlaw-12714	201	56	revenue	revenue	NOUN
taxlaw-12714	201	57	gain	gain	NOUN
taxlaw-12714	201	58	/	/	SYM
taxlaw-12714	201	59	loss	loss	NOUN
taxlaw-12714	201	60	presumption	presumption	NOUN
taxlaw-12714	201	61	perhaps	perhaps	ADV
taxlaw-12714	201	62	the	the	DET
taxlaw-12714	201	63	strongest	strong	ADJ
taxlaw-12714	201	64	premise	premise	NOUN
taxlaw-12714	201	65	under	under	ADP
taxlaw-12714	201	66	which	which	PRON
taxlaw-12714	201	67	the	the	DET
taxlaw-12714	201	68	whole	whole	ADJ
taxlaw-12714	201	69	idea	idea	NOUN
taxlaw-12714	201	70	of	of	ADP
taxlaw-12714	201	71	global	global	ADJ
taxlaw-12714	201	72	corporate	corporate	ADJ
taxlaw-12714	201	73	effective	effective	ADJ
taxlaw-12714	201	74	minimum	minimum	ADJ
taxlaw-12714	201	75	taxation	taxation	NOUN
taxlaw-12714	201	76	,	,	PUNCT
taxlaw-12714	201	77	and	and	CCONJ
taxlaw-12714	201	78	especially	especially	ADV
taxlaw-12714	201	79	the	the	DET
taxlaw-12714	201	80	narrative	narrative	NOUN
taxlaw-12714	201	81	of	of	ADP
taxlaw-12714	201	82	“	"	PUNCT
taxlaw-12714	201	83	benefits	benefit	NOUN
taxlaw-12714	201	84	for	for	ADP
taxlaw-12714	201	85	all	all	PRON
taxlaw-12714	201	86	,	,	PUNCT
taxlaw-12714	201	87	”	"	PUNCT
taxlaw-12714	201	88	is	be	AUX
taxlaw-12714	201	89	based	base	VERB
taxlaw-12714	201	90	,	,	PUNCT
taxlaw-12714	201	91	could	could	AUX
taxlaw-12714	201	92	be	be	AUX
taxlaw-12714	201	93	called	call	VERB
taxlaw-12714	201	94	“	"	PUNCT
taxlaw-12714	201	95	revenue	revenue	NOUN
taxlaw-12714	201	96	gain	gain	NOUN
taxlaw-12714	201	97	/	/	SYM
taxlaw-12714	201	98	loss	loss	NOUN
taxlaw-12714	201	99	presumption	presumption	NOUN
taxlaw-12714	201	100	”	"	PUNCT
taxlaw-12714	201	101	;	;	PUNCT
taxlaw-12714	201	102	this	this	PRON
taxlaw-12714	201	103	is	be	AUX
taxlaw-12714	201	104	the	the	DET
taxlaw-12714	201	105	idea	idea	NOUN
taxlaw-12714	201	106	that	that	SCONJ
taxlaw-12714	201	107	while	while	SCONJ
taxlaw-12714	201	108	an	an	DET
taxlaw-12714	201	109	active	active	ADJ
taxlaw-12714	201	110	endorsement	endorsement	NOUN
taxlaw-12714	201	111	of	of	ADP
taxlaw-12714	201	112	a	a	DET
taxlaw-12714	201	113	global	global	ADJ
taxlaw-12714	201	114	effective	effective	ADJ
taxlaw-12714	201	115	minimum	minimum	ADJ
taxlaw-12714	201	116	corporate	corporate	ADJ
taxlaw-12714	201	117	income	income	NOUN
taxlaw-12714	201	118	tax	tax	NOUN
taxlaw-12714	201	119	may	may	AUX
taxlaw-12714	201	120	increase	increase	VERB
taxlaw-12714	201	121	developing	develop	VERB
taxlaw-12714	201	122	countries	country	NOUN
taxlaw-12714	201	123	’	'	PUNCT
taxlaw-12714	201	124	tax	tax	NOUN
taxlaw-12714	201	125	revenue	revenue	NOUN
taxlaw-12714	201	126	collection	collection	NOUN
taxlaw-12714	201	127	,	,	PUNCT
taxlaw-12714	201	128	the	the	DET
taxlaw-12714	201	129	countries	country	NOUN
taxlaw-12714	201	130	’	’	PART
taxlaw-12714	201	131	inaction	inaction	NOUN
taxlaw-12714	201	132	on	on	ADP
taxlaw-12714	201	133	these	these	DET
taxlaw-12714	201	134	matters	matter	NOUN
taxlaw-12714	201	135	may	may	AUX
taxlaw-12714	201	136	reflect	reflect	VERB
taxlaw-12714	201	137	an	an	DET
taxlaw-12714	201	138	important	important	ADJ
taxlaw-12714	201	139	revenue	revenue	NOUN
taxlaw-12714	201	140	loss.47	loss.47	PROPN
taxlaw-12714	201	141	a	a	DET
taxlaw-12714	201	142	presumption	presumption	NOUN
taxlaw-12714	201	143	of	of	ADP
taxlaw-12714	201	144	gaining	gain	VERB
taxlaw-12714	201	145	or	or	CCONJ
taxlaw-12714	201	146	losing	lose	VERB
taxlaw-12714	201	147	revenues	revenue	NOUN
taxlaw-12714	201	148	underlines	underline	VERB
taxlaw-12714	201	149	the	the	DET
taxlaw-12714	201	150	whole	whole	ADJ
taxlaw-12714	201	151	project	project	NOUN
taxlaw-12714	201	152	,	,	PUNCT
taxlaw-12714	201	153	and	and	CCONJ
taxlaw-12714	201	154	perhaps	perhaps	ADV
taxlaw-12714	201	155	the	the	DET
taxlaw-12714	201	156	best	good	ADJ
taxlaw-12714	201	157	illustration	illustration	NOUN
taxlaw-12714	201	158	of	of	ADP
taxlaw-12714	201	159	this	this	PRON
taxlaw-12714	201	160	is	be	AUX
taxlaw-12714	201	161	the	the	DET
taxlaw-12714	201	162	dynamic	dynamic	NOUN
taxlaw-12714	201	163	between	between	ADP
taxlaw-12714	201	164	domestic	domestic	ADJ
taxlaw-12714	201	165	minimum	minimum	ADJ
taxlaw-12714	201	166	taxes	taxis	NOUN
taxlaw-12714	201	167	and	and	CCONJ
taxlaw-12714	201	168	the	the	DET
taxlaw-12714	201	169	global	global	ADJ
taxlaw-12714	201	170	minimum	minimum	ADJ
taxlaw-12714	201	171	tax	tax	NOUN
taxlaw-12714	201	172	rules	rule	NOUN
taxlaw-12714	201	173	.	.	PUNCT
taxlaw-12714	202	1	as	as	SCONJ
taxlaw-12714	202	2	noted	note	VERB
taxlaw-12714	202	3	already	already	ADV
taxlaw-12714	202	4	in	in	ADP
taxlaw-12714	202	5	this	this	DET
taxlaw-12714	202	6	work	work	NOUN
taxlaw-12714	202	7	,	,	PUNCT
taxlaw-12714	202	8	one	one	NUM
taxlaw-12714	202	9	of	of	ADP
taxlaw-12714	202	10	the	the	DET
taxlaw-12714	202	11	possibilities	possibility	NOUN
taxlaw-12714	202	12	contemplated	contemplate	VERB
taxlaw-12714	202	13	in	in	ADP
taxlaw-12714	202	14	the	the	DET
taxlaw-12714	202	15	oecd	oecd	PROPN
taxlaw-12714	202	16	model	model	NOUN
taxlaw-12714	202	17	rules	rule	NOUN
taxlaw-12714	202	18	is	be	AUX
taxlaw-12714	202	19	that	that	SCONJ
taxlaw-12714	202	20	countries	country	NOUN
taxlaw-12714	202	21	introduce	introduce	VERB
taxlaw-12714	202	22	a	a	DET
taxlaw-12714	202	23	domestic	domestic	ADJ
taxlaw-12714	202	24	minimum	minimum	ADJ
taxlaw-12714	202	25	tax	tax	NOUN
taxlaw-12714	202	26	that	that	PRON
taxlaw-12714	202	27	resembles	resemble	VERB
taxlaw-12714	202	28	the	the	DET
taxlaw-12714	202	29	oecd	oecd	PROPN
taxlaw-12714	202	30	minimum	minimum	ADJ
taxlaw-12714	202	31	tax	tax	NOUN
taxlaw-12714	202	32	rules.48	rules.48	NOUN
taxlaw-12714	202	33	the	the	DET
taxlaw-12714	202	34	advantage	advantage	NOUN
taxlaw-12714	202	35	of	of	ADP
taxlaw-12714	202	36	this	this	DET
taxlaw-12714	202	37	option	option	NOUN
taxlaw-12714	202	38	is	be	AUX
taxlaw-12714	202	39	that	that	SCONJ
taxlaw-12714	202	40	a	a	DET
taxlaw-12714	202	41	domestic	domestic	ADJ
taxlaw-12714	202	42	minimum	minimum	ADJ
taxlaw-12714	202	43	tax	tax	NOUN
taxlaw-12714	202	44	would	would	AUX
taxlaw-12714	202	45	revert	revert	VERB
taxlaw-12714	202	46	the	the	DET
taxlaw-12714	202	47	priority	priority	NOUN
taxlaw-12714	202	48	in	in	ADP
taxlaw-12714	202	49	the	the	DET
taxlaw-12714	202	50	hierarchy	hierarchy	NOUN
taxlaw-12714	202	51	of	of	ADP
taxlaw-12714	202	52	the	the	DET
taxlaw-12714	202	53	global	global	ADJ
taxlaw-12714	202	54	minimum	minimum	ADJ
taxlaw-12714	202	55	tax	tax	NOUN
taxlaw-12714	202	56	rules	rule	NOUN
taxlaw-12714	202	57	,	,	PUNCT
taxlaw-12714	202	58	ensuring	ensure	VERB
taxlaw-12714	202	59	that	that	SCONJ
taxlaw-12714	202	60	any	any	DET
taxlaw-12714	202	61	potential	potential	ADJ
taxlaw-12714	202	62	revenues	revenue	NOUN
taxlaw-12714	202	63	derived	derive	VERB
taxlaw-12714	202	64	from	from	ADP
taxlaw-12714	202	65	the	the	DET
taxlaw-12714	202	66	application	application	NOUN
taxlaw-12714	202	67	of	of	ADP
taxlaw-12714	202	68	the	the	DET
taxlaw-12714	202	69	global	global	ADJ
taxlaw-12714	202	70	minimum	minimum	ADJ
taxlaw-12714	202	71	tax	tax	NOUN
taxlaw-12714	202	72	do	do	AUX
taxlaw-12714	202	73	not	not	PART
taxlaw-12714	202	74	end	end	VERB
taxlaw-12714	202	75	up	up	ADP
taxlaw-12714	202	76	necessarily	necessarily	ADV
taxlaw-12714	202	77	in	in	ADP
taxlaw-12714	202	78	the	the	DET
taxlaw-12714	202	79	country	country	NOUN
taxlaw-12714	202	80	of	of	ADP
taxlaw-12714	202	81	the	the	DET
taxlaw-12714	202	82	upe	upe	NOUN
taxlaw-12714	202	83	but	but	CCONJ
taxlaw-12714	202	84	rather	rather	ADV
taxlaw-12714	202	85	in	in	ADP
taxlaw-12714	202	86	the	the	DET
taxlaw-12714	202	87	country	country	NOUN
taxlaw-12714	202	88	where	where	SCONJ
taxlaw-12714	202	89	the	the	DET
taxlaw-12714	202	90	undertaxed	undertaxed	ADJ
taxlaw-12714	202	91	subsidiary	subsidiary	NOUN
taxlaw-12714	202	92	is	be	AUX
taxlaw-12714	202	93	located.49	located.49	ADP
taxlaw-12714	202	94	this	this	DET
taxlaw-12714	202	95	argument	argument	NOUN
taxlaw-12714	202	96	holds	hold	VERB
taxlaw-12714	202	97	true	true	ADJ
taxlaw-12714	202	98	,	,	PUNCT
taxlaw-12714	202	99	as	as	SCONJ
taxlaw-12714	202	100	it	it	PRON
taxlaw-12714	202	101	is	be	AUX
taxlaw-12714	202	102	noteworthy	noteworthy	ADJ
taxlaw-12714	202	103	that	that	SCONJ
taxlaw-12714	202	104	most	most	ADJ
taxlaw-12714	202	105	of	of	ADP
taxlaw-12714	202	106	the	the	DET
taxlaw-12714	202	107	countries	country	NOUN
taxlaw-12714	202	108	of	of	ADP
taxlaw-12714	202	109	upes	upe	NOUN
taxlaw-12714	202	110	are	be	AUX
taxlaw-12714	202	111	developed	develop	VERB
taxlaw-12714	202	112	countries	country	NOUN
taxlaw-12714	202	113	with	with	ADP
taxlaw-12714	202	114	effective	effective	ADJ
taxlaw-12714	202	115	tax	tax	NOUN
taxlaw-12714	202	116	rates	rate	NOUN
taxlaw-12714	202	117	way	way	ADV
taxlaw-12714	202	118	over	over	ADP
taxlaw-12714	202	119	the	the	DET
taxlaw-12714	202	120	minimum	minimum	ADJ
taxlaw-12714	202	121	threshold	threshold	NOUN
taxlaw-12714	202	122	.	.	PUNCT
taxlaw-12714	203	1	consequently	consequently	ADV
taxlaw-12714	203	2	,	,	PUNCT
taxlaw-12714	203	3	implementing	implement	VERB
taxlaw-12714	203	4	a	a	DET
taxlaw-12714	203	5	domestic	domestic	ADJ
taxlaw-12714	203	6	minimum	minimum	ADJ
taxlaw-12714	203	7	tax	tax	NOUN
taxlaw-12714	203	8	mirroring	mirroring	NOUN
taxlaw-12714	203	9	the	the	DET
taxlaw-12714	203	10	global	global	ADJ
taxlaw-12714	203	11	minimum	minimum	ADJ
taxlaw-12714	203	12	tax	tax	NOUN
taxlaw-12714	203	13	emerges	emerge	NOUN
taxlaw-12714	203	14	as	as	ADP
taxlaw-12714	203	15	a	a	DET
taxlaw-12714	203	16	perfect	perfect	ADJ
taxlaw-12714	203	17	mechanism	mechanism	NOUN
taxlaw-12714	203	18	for	for	ADP
taxlaw-12714	203	19	developing	develop	VERB
taxlaw-12714	203	20	countries	country	NOUN
taxlaw-12714	203	21	to	to	PART
taxlaw-12714	203	22	counteract	counteract	VERB
taxlaw-12714	203	23	this	this	DET
taxlaw-12714	203	24	trend	trend	NOUN
taxlaw-12714	203	25	,	,	PUNCT
taxlaw-12714	203	26	offering	offer	VERB
taxlaw-12714	203	27	them	they	PRON
taxlaw-12714	203	28	a	a	DET
taxlaw-12714	203	29	priority	priority	NOUN
taxlaw-12714	203	30	in	in	ADP
taxlaw-12714	203	31	the	the	DET
taxlaw-12714	203	32	collection	collection	NOUN
taxlaw-12714	203	33	of	of	ADP
taxlaw-12714	203	34	tax	tax	NOUN
taxlaw-12714	203	35	qdmtt	qdmtt	PROPN
taxlaw-12714	203	36	,	,	PUNCT
taxlaw-12714	203	37	which	which	PRON
taxlaw-12714	203	38	applies	apply	VERB
taxlaw-12714	203	39	on	on	ADP
taxlaw-12714	203	40	excessive	excessive	ADJ
taxlaw-12714	203	41	profits	profit	NOUN
taxlaw-12714	203	42	only	only	ADV
taxlaw-12714	203	43	,	,	PUNCT
taxlaw-12714	203	44	could	could	AUX
taxlaw-12714	203	45	incentivize	incentivize	VERB
taxlaw-12714	203	46	countries	country	NOUN
taxlaw-12714	203	47	to	to	PART
taxlaw-12714	203	48	reduce	reduce	VERB
taxlaw-12714	203	49	even	even	ADV
taxlaw-12714	203	50	more	more	ADV
taxlaw-12714	203	51	their	their	PRON
taxlaw-12714	203	52	cit	cit	ADJ
taxlaw-12714	203	53	rates	rate	NOUN
taxlaw-12714	203	54	for	for	ADP
taxlaw-12714	203	55	those	those	DET
taxlaw-12714	203	56	profits	profit	NOUN
taxlaw-12714	203	57	that	that	PRON
taxlaw-12714	203	58	are	be	AUX
taxlaw-12714	203	59	not	not	PART
taxlaw-12714	203	60	“	"	PUNCT
taxlaw-12714	203	61	excessive	excessive	ADJ
taxlaw-12714	203	62	,	,	PUNCT
taxlaw-12714	203	63	”	"	PUNCT
taxlaw-12714	203	64	even	even	ADV
taxlaw-12714	203	65	to	to	ADP
taxlaw-12714	203	66	zero	zero	NUM
taxlaw-12714	203	67	or	or	CCONJ
taxlaw-12714	203	68	very	very	ADV
taxlaw-12714	203	69	close	close	ADJ
taxlaw-12714	203	70	to	to	ADP
taxlaw-12714	203	71	zero	zero	NUM
taxlaw-12714	203	72	.	.	PUNCT
taxlaw-12714	204	1	for	for	ADP
taxlaw-12714	204	2	this	this	DET
taxlaw-12714	204	3	argument	argument	NOUN
taxlaw-12714	204	4	,	,	PUNCT
taxlaw-12714	204	5	see	see	VERB
taxlaw-12714	204	6	devereux	devereux	PROPN
taxlaw-12714	204	7	et	et	PROPN
taxlaw-12714	204	8	al	al	PROPN
taxlaw-12714	204	9	.	.	PROPN
taxlaw-12714	204	10	,	,	PUNCT
taxlaw-12714	204	11	supra	supra	PROPN
taxlaw-12714	204	12	note	note	NOUN
taxlaw-12714	204	13	29	29	NUM
taxlaw-12714	204	14	.	.	PUNCT
taxlaw-12714	205	1	see	see	VERB
taxlaw-12714	205	2	also	also	ADV
taxlaw-12714	205	3	ana	ana	PROPN
taxlaw-12714	205	4	paula	paula	PROPN
taxlaw-12714	205	5	dourado	dourado	PROPN
taxlaw-12714	205	6	,	,	PUNCT
taxlaw-12714	205	7	pillar	pillar	VERB
taxlaw-12714	205	8	two	two	NUM
taxlaw-12714	205	9	model	model	NOUN
taxlaw-12714	205	10	rules	rule	NOUN
taxlaw-12714	205	11	:	:	PUNCT
taxlaw-12714	206	1	inequalities	inequality	NOUN
taxlaw-12714	206	2	raised	raise	VERB
taxlaw-12714	206	3	by	by	ADP
taxlaw-12714	206	4	the	the	DET
taxlaw-12714	206	5	globe	globe	NOUN
taxlaw-12714	206	6	rules	rule	NOUN
taxlaw-12714	206	7	,	,	PUNCT
taxlaw-12714	206	8	the	the	DET
taxlaw-12714	206	9	scope	scope	NOUN
taxlaw-12714	206	10	,	,	PUNCT
taxlaw-12714	206	11	and	and	CCONJ
taxlaw-12714	206	12	carve	carve	NOUN
taxlaw-12714	206	13	-	-	PUNCT
taxlaw-12714	206	14	outs	out	NOUN
taxlaw-12714	206	15	,	,	PUNCT
taxlaw-12714	206	16	50	50	NUM
taxlaw-12714	206	17	intertax	intertax	NOUN
taxlaw-12714	206	18	282	282	NUM
taxlaw-12714	206	19	(	(	PUNCT
taxlaw-12714	206	20	2022	2022	NUM
taxlaw-12714	206	21	)	)	PUNCT
taxlaw-12714	206	22	.	.	PUNCT
taxlaw-12714	207	1	in	in	ADP
taxlaw-12714	207	2	contrast	contrast	NOUN
taxlaw-12714	207	3	,	,	PUNCT
taxlaw-12714	207	4	see	see	VERB
taxlaw-12714	207	5	,	,	PUNCT
taxlaw-12714	207	6	e.g.	e.g.	ADV
taxlaw-12714	207	7	,	,	PUNCT
taxlaw-12714	207	8	englisch	englisch	ADJ
taxlaw-12714	207	9	,	,	PUNCT
taxlaw-12714	207	10	supra	supra	ADJ
taxlaw-12714	207	11	note	note	NOUN
taxlaw-12714	207	12	3	3	NUM
taxlaw-12714	207	13	,	,	PUNCT
taxlaw-12714	207	14	at	at	ADP
taxlaw-12714	207	15	16–20	16–20	NUM
taxlaw-12714	207	16	.	.	PUNCT
taxlaw-12714	207	17	46	46	NUM
taxlaw-12714	207	18	however	however	ADV
taxlaw-12714	207	19	,	,	PUNCT
taxlaw-12714	207	20	one	one	PRON
taxlaw-12714	207	21	must	must	AUX
taxlaw-12714	207	22	be	be	AUX
taxlaw-12714	207	23	careful	careful	ADJ
taxlaw-12714	207	24	to	to	PART
taxlaw-12714	207	25	measure	measure	VERB
taxlaw-12714	207	26	the	the	DET
taxlaw-12714	207	27	revenue	revenue	NOUN
taxlaw-12714	207	28	importance	importance	NOUN
taxlaw-12714	207	29	of	of	ADP
taxlaw-12714	207	30	corporate	corporate	ADJ
taxlaw-12714	207	31	income	income	NOUN
taxlaw-12714	207	32	taxes	taxis	NOUN
taxlaw-12714	207	33	(	(	PUNCT
taxlaw-12714	207	34	cit	cit	PROPN
taxlaw-12714	207	35	)	)	PUNCT
taxlaw-12714	207	36	in	in	ADP
taxlaw-12714	207	37	relation	relation	NOUN
taxlaw-12714	207	38	to	to	ADP
taxlaw-12714	207	39	other	other	ADJ
taxlaw-12714	207	40	taxes	taxis	NOUN
taxlaw-12714	207	41	in	in	ADP
taxlaw-12714	207	42	a	a	DET
taxlaw-12714	207	43	specific	specific	ADJ
taxlaw-12714	207	44	country	country	NOUN
taxlaw-12714	207	45	.	.	PUNCT
taxlaw-12714	208	1	indeed	indeed	ADV
taxlaw-12714	208	2	,	,	PUNCT
taxlaw-12714	208	3	if	if	SCONJ
taxlaw-12714	208	4	we	we	PRON
taxlaw-12714	208	5	consider	consider	VERB
taxlaw-12714	208	6	a	a	DET
taxlaw-12714	208	7	classic	classic	ADJ
taxlaw-12714	208	8	approach	approach	NOUN
taxlaw-12714	208	9	of	of	ADP
taxlaw-12714	208	10	determining	determine	VERB
taxlaw-12714	208	11	cit	cit	PROPN
taxlaw-12714	208	12	revenues	revenue	NOUN
taxlaw-12714	208	13	as	as	ADP
taxlaw-12714	208	14	a	a	DET
taxlaw-12714	208	15	percentage	percentage	NOUN
taxlaw-12714	208	16	of	of	ADP
taxlaw-12714	208	17	gdp	gdp	NOUN
taxlaw-12714	208	18	,	,	PUNCT
taxlaw-12714	208	19	it	it	PRON
taxlaw-12714	208	20	is	be	AUX
taxlaw-12714	208	21	evident	evident	ADJ
taxlaw-12714	208	22	that	that	SCONJ
taxlaw-12714	208	23	the	the	DET
taxlaw-12714	208	24	numbers	number	NOUN
taxlaw-12714	208	25	will	will	AUX
taxlaw-12714	208	26	be	be	AUX
taxlaw-12714	208	27	rather	rather	ADV
taxlaw-12714	208	28	insignificant	insignificant	ADJ
taxlaw-12714	208	29	.	.	PUNCT
taxlaw-12714	209	1	see	see	VERB
taxlaw-12714	209	2	,	,	PUNCT
taxlaw-12714	209	3	e.g.	e.g.	ADV
taxlaw-12714	209	4	,	,	PUNCT
taxlaw-12714	209	5	oecd	oecd	PROPN
taxlaw-12714	209	6	,	,	PUNCT
taxlaw-12714	209	7	revenue	revenue	NOUN
taxlaw-12714	209	8	statistics	statistic	NOUN
taxlaw-12714	209	9	2021	2021	NUM
taxlaw-12714	209	10	—	—	PUNCT
taxlaw-12714	209	11	the	the	DET
taxlaw-12714	209	12	initial	initial	ADJ
taxlaw-12714	209	13	impact	impact	NOUN
taxlaw-12714	209	14	of	of	ADP
taxlaw-12714	209	15	covid-19	covid-19	PROPN
taxlaw-12714	209	16	on	on	ADP
taxlaw-12714	209	17	oecd	oecd	PROPN
taxlaw-12714	209	18	tax	tax	NOUN
taxlaw-12714	209	19	revenues	revenue	NOUN
taxlaw-12714	209	20	3	3	NUM
taxlaw-12714	209	21	(	(	PUNCT
taxlaw-12714	209	22	2021	2021	NUM
taxlaw-12714	209	23	)	)	PUNCT
taxlaw-12714	209	24	.	.	PUNCT
taxlaw-12714	210	1	yet	yet	ADV
taxlaw-12714	210	2	,	,	PUNCT
taxlaw-12714	210	3	these	these	DET
taxlaw-12714	210	4	amounts	amount	NOUN
taxlaw-12714	210	5	can	can	AUX
taxlaw-12714	210	6	be	be	AUX
taxlaw-12714	210	7	different	different	ADJ
taxlaw-12714	210	8	when	when	SCONJ
taxlaw-12714	210	9	they	they	PRON
taxlaw-12714	210	10	are	be	AUX
taxlaw-12714	210	11	considered	consider	VERB
taxlaw-12714	210	12	in	in	ADP
taxlaw-12714	210	13	relation	relation	NOUN
taxlaw-12714	210	14	to	to	ADP
taxlaw-12714	210	15	the	the	DET
taxlaw-12714	210	16	total	total	ADJ
taxlaw-12714	210	17	revenue	revenue	NOUN
taxlaw-12714	210	18	collected	collect	VERB
taxlaw-12714	210	19	in	in	ADP
taxlaw-12714	210	20	a	a	DET
taxlaw-12714	210	21	particular	particular	ADJ
taxlaw-12714	210	22	country	country	NOUN
taxlaw-12714	210	23	and	and	CCONJ
taxlaw-12714	210	24	not	not	PART
taxlaw-12714	210	25	as	as	ADP
taxlaw-12714	210	26	percentage	percentage	NOUN
taxlaw-12714	210	27	of	of	ADP
taxlaw-12714	210	28	gdp	gdp	NOUN
taxlaw-12714	210	29	.	.	PUNCT
taxlaw-12714	211	1	for	for	ADP
taxlaw-12714	211	2	instance	instance	NOUN
taxlaw-12714	211	3	,	,	PUNCT
taxlaw-12714	211	4	according	accord	VERB
taxlaw-12714	211	5	to	to	ADP
taxlaw-12714	211	6	the	the	DET
taxlaw-12714	211	7	malaysian	malaysian	ADJ
taxlaw-12714	211	8	finance	finance	PROPN
taxlaw-12714	211	9	ministry	ministry	PROPN
taxlaw-12714	211	10	’s	’s	PART
taxlaw-12714	211	11	2022	2022	NUM
taxlaw-12714	211	12	fiscal	fiscal	ADJ
taxlaw-12714	211	13	outlook	outlook	NOUN
taxlaw-12714	211	14	and	and	CCONJ
taxlaw-12714	211	15	federal	federal	ADJ
taxlaw-12714	211	16	government	government	NOUN
taxlaw-12714	211	17	revenue	revenue	NOUN
taxlaw-12714	211	18	estimates	estimate	NOUN
taxlaw-12714	211	19	published	publish	VERB
taxlaw-12714	211	20	in	in	ADP
taxlaw-12714	211	21	october	october	PROPN
taxlaw-12714	211	22	2021	2021	NUM
taxlaw-12714	211	23	,	,	PUNCT
taxlaw-12714	211	24	in	in	ADP
taxlaw-12714	211	25	the	the	DET
taxlaw-12714	211	26	year	year	NOUN
taxlaw-12714	211	27	2020	2020	NUM
taxlaw-12714	211	28	,	,	PUNCT
taxlaw-12714	211	29	the	the	DET
taxlaw-12714	211	30	total	total	ADJ
taxlaw-12714	211	31	tax	tax	NOUN
taxlaw-12714	211	32	revenue	revenue	NOUN
taxlaw-12714	211	33	collected	collect	VERB
taxlaw-12714	211	34	amounted	amount	VERB
taxlaw-12714	211	35	to	to	ADP
taxlaw-12714	211	36	rm	rm	PROPN
taxlaw-12714	211	37	154,398	154,398	NUM
taxlaw-12714	211	38	million	million	NUM
taxlaw-12714	211	39	(	(	PUNCT
taxlaw-12714	211	40	approximately	approximately	ADV
taxlaw-12714	211	41	usd	usd	NOUN
taxlaw-12714	211	42	33.3	33.3	NUM
taxlaw-12714	211	43	million	million	NUM
taxlaw-12714	211	44	)	)	PUNCT
taxlaw-12714	211	45	,	,	PUNCT
taxlaw-12714	211	46	whereas	whereas	SCONJ
taxlaw-12714	211	47	cit	cit	PROPN
taxlaw-12714	211	48	revenue	revenue	NOUN
taxlaw-12714	211	49	collected	collect	VERB
taxlaw-12714	211	50	represented	represent	VERB
taxlaw-12714	211	51	rm	rm	PROPN
taxlaw-12714	211	52	50,065	50,065	NUM
taxlaw-12714	211	53	million	million	NUM
taxlaw-12714	211	54	(	(	PUNCT
taxlaw-12714	211	55	approximately	approximately	ADV
taxlaw-12714	211	56	usd	usd	NOUN
taxlaw-12714	211	57	10.8	10.8	NUM
taxlaw-12714	211	58	million	million	NUM
taxlaw-12714	211	59	)	)	PUNCT
taxlaw-12714	211	60	.	.	PUNCT
taxlaw-12714	212	1	this	this	PRON
taxlaw-12714	212	2	amounts	amount	VERB
taxlaw-12714	212	3	to	to	ADP
taxlaw-12714	212	4	,	,	PUNCT
taxlaw-12714	212	5	approximately	approximately	ADV
taxlaw-12714	212	6	,	,	PUNCT
taxlaw-12714	212	7	32.4	32.4	NUM
taxlaw-12714	212	8	%	%	NOUN
taxlaw-12714	212	9	of	of	ADP
taxlaw-12714	212	10	the	the	DET
taxlaw-12714	212	11	total	total	ADJ
taxlaw-12714	212	12	tax	tax	NOUN
taxlaw-12714	212	13	revenue	revenue	NOUN
taxlaw-12714	212	14	collected	collect	VERB
taxlaw-12714	212	15	that	that	DET
taxlaw-12714	212	16	year	year	NOUN
taxlaw-12714	212	17	in	in	ADP
taxlaw-12714	212	18	malaysia	malaysia	PROPN
taxlaw-12714	212	19	.	.	PUNCT
taxlaw-12714	213	1	see	see	VERB
taxlaw-12714	213	2	malaysia	malaysia	PROPN
taxlaw-12714	213	3	ministry	ministry	PROPN
taxlaw-12714	213	4	of	of	ADP
taxlaw-12714	213	5	finance	finance	PROPN
taxlaw-12714	213	6	,	,	PUNCT
taxlaw-12714	213	7	2022	2022	NUM
taxlaw-12714	213	8	fiscal	fiscal	ADJ
taxlaw-12714	213	9	outlook	outlook	NOUN
taxlaw-12714	213	10	and	and	CCONJ
taxlaw-12714	213	11	federal	federal	ADJ
taxlaw-12714	213	12	government	government	NOUN
taxlaw-12714	213	13	revenue	revenue	NOUN
taxlaw-12714	213	14	estimates	estimate	VERB
taxlaw-12714	213	15	136	136	NUM
taxlaw-12714	213	16	(	(	PUNCT
taxlaw-12714	213	17	2021	2021	NUM
taxlaw-12714	213	18	)	)	PUNCT
taxlaw-12714	213	19	.	.	PUNCT
taxlaw-12714	214	1	47	47	NUM
taxlaw-12714	214	2	this	this	PRON
taxlaw-12714	214	3	is	be	AUX
taxlaw-12714	214	4	a	a	DET
taxlaw-12714	214	5	direct	direct	ADJ
taxlaw-12714	214	6	effect	effect	NOUN
taxlaw-12714	214	7	of	of	ADP
taxlaw-12714	214	8	the	the	DET
taxlaw-12714	214	9	design	design	NOUN
taxlaw-12714	214	10	of	of	ADP
taxlaw-12714	214	11	the	the	DET
taxlaw-12714	214	12	minimum	minimum	ADJ
taxlaw-12714	214	13	tax	tax	NOUN
taxlaw-12714	214	14	as	as	ADP
taxlaw-12714	214	15	fiscal	fiscal	ADJ
taxlaw-12714	214	16	-	-	PUNCT
taxlaw-12714	214	17	fail	fail	ADJ
taxlaw-12714	214	18	safe	safe	ADJ
taxlaw-12714	214	19	rules	rule	NOUN
taxlaw-12714	214	20	.	.	PUNCT
taxlaw-12714	215	1	that	that	PRON
taxlaw-12714	215	2	is	be	AUX
taxlaw-12714	215	3	,	,	PUNCT
taxlaw-12714	215	4	if	if	SCONJ
taxlaw-12714	215	5	one	one	NUM
taxlaw-12714	215	6	country	country	NOUN
taxlaw-12714	215	7	does	do	AUX
taxlaw-12714	215	8	not	not	PART
taxlaw-12714	215	9	impose	impose	VERB
taxlaw-12714	215	10	a	a	DET
taxlaw-12714	215	11	sufficient	sufficient	ADJ
taxlaw-12714	215	12	taxation	taxation	NOUN
taxlaw-12714	215	13	,	,	PUNCT
taxlaw-12714	215	14	another	another	DET
taxlaw-12714	215	15	country	country	NOUN
taxlaw-12714	215	16	can	can	AUX
taxlaw-12714	215	17	step	step	VERB
taxlaw-12714	215	18	in	in	ADV
taxlaw-12714	215	19	and	and	CCONJ
taxlaw-12714	215	20	fill	fill	VERB
taxlaw-12714	215	21	the	the	DET
taxlaw-12714	215	22	void	void	NOUN
taxlaw-12714	215	23	.	.	PUNCT
taxlaw-12714	216	1	for	for	ADP
taxlaw-12714	216	2	the	the	DET
taxlaw-12714	216	3	concept	concept	NOUN
taxlaw-12714	216	4	of	of	ADP
taxlaw-12714	216	5	fiscal	fiscal	ADJ
taxlaw-12714	216	6	-	-	PUNCT
taxlaw-12714	216	7	fail	fail	NOUN
taxlaw-12714	216	8	safe	safe	ADJ
taxlaw-12714	216	9	and	and	CCONJ
taxlaw-12714	216	10	the	the	DET
taxlaw-12714	216	11	global	global	ADJ
taxlaw-12714	216	12	minimum	minimum	ADJ
taxlaw-12714	216	13	tax	tax	NOUN
taxlaw-12714	216	14	rules	rule	NOUN
taxlaw-12714	216	15	,	,	PUNCT
taxlaw-12714	216	16	see	see	VERB
taxlaw-12714	216	17	mason	mason	PROPN
taxlaw-12714	216	18	,	,	PUNCT
taxlaw-12714	216	19	the	the	DET
taxlaw-12714	216	20	transformation	transformation	NOUN
taxlaw-12714	216	21	of	of	ADP
taxlaw-12714	216	22	international	international	ADJ
taxlaw-12714	216	23	tax	tax	NOUN
taxlaw-12714	216	24	,	,	PUNCT
taxlaw-12714	216	25	supra	supra	ADJ
taxlaw-12714	216	26	note	note	NOUN
taxlaw-12714	216	27	2	2	NUM
taxlaw-12714	216	28	;	;	PUNCT
taxlaw-12714	216	29	mason	mason	PROPN
taxlaw-12714	216	30	,	,	PUNCT
taxlaw-12714	216	31	a	a	DET
taxlaw-12714	216	32	wrench	wrench	NOUN
taxlaw-12714	216	33	in	in	ADP
taxlaw-12714	216	34	globe	globe	NOUN
taxlaw-12714	216	35	diabolical	diabolical	ADJ
taxlaw-12714	216	36	machinery	machinery	NOUN
taxlaw-12714	216	37	,	,	PUNCT
taxlaw-12714	216	38	supra	supra	PROPN
taxlaw-12714	216	39	note	note	NOUN
taxlaw-12714	216	40	2	2	NUM
taxlaw-12714	216	41	.	.	X
taxlaw-12714	216	42	for	for	ADP
taxlaw-12714	216	43	a	a	DET
taxlaw-12714	216	44	normative	normative	ADJ
taxlaw-12714	216	45	criticism	criticism	NOUN
taxlaw-12714	216	46	of	of	ADP
taxlaw-12714	216	47	the	the	DET
taxlaw-12714	216	48	concept	concept	NOUN
taxlaw-12714	216	49	of	of	ADP
taxlaw-12714	216	50	fiscal	fiscal	ADJ
taxlaw-12714	216	51	fail	fail	NOUN
taxlaw-12714	216	52	-	-	PUNCT
taxlaw-12714	216	53	safe	safe	ADJ
taxlaw-12714	216	54	and	and	CCONJ
taxlaw-12714	216	55	its	its	PRON
taxlaw-12714	216	56	ultimate	ultimate	ADJ
taxlaw-12714	216	57	policy	policy	NOUN
taxlaw-12714	216	58	aim	aim	NOUN
taxlaw-12714	216	59	(	(	PUNCT
taxlaw-12714	216	60	“	"	PUNCT
taxlaw-12714	216	61	full	full	ADJ
taxlaw-12714	216	62	taxation	taxation	NOUN
taxlaw-12714	216	63	”	"	PUNCT
taxlaw-12714	216	64	)	)	PUNCT
taxlaw-12714	216	65	,	,	PUNCT
taxlaw-12714	216	66	see	see	VERB
taxlaw-12714	216	67	parada	parada	PROPN
taxlaw-12714	216	68	,	,	PUNCT
taxlaw-12714	216	69	supra	supra	PROPN
taxlaw-12714	216	70	note	note	NOUN
taxlaw-12714	216	71	2	2	NUM
taxlaw-12714	216	72	.	.	SYM
taxlaw-12714	216	73	48	48	NUM
taxlaw-12714	216	74	supra	supra	PROPN
taxlaw-12714	216	75	section	section	PROPN
taxlaw-12714	216	76	ii.a	ii.a	PROPN
taxlaw-12714	216	77	.	.	PROPN
taxlaw-12714	217	1	49	49	NUM
taxlaw-12714	217	2	oecd	oecd	PROPN
taxlaw-12714	217	3	,	,	PUNCT
taxlaw-12714	217	4	model	model	NOUN
taxlaw-12714	217	5	rules	rule	NOUN
taxlaw-12714	217	6	commentaries	commentary	NOUN
taxlaw-12714	217	7	,	,	PUNCT
taxlaw-12714	217	8	supra	supra	PROPN
taxlaw-12714	217	9	note	note	NOUN
taxlaw-12714	217	10	1	1	NUM
taxlaw-12714	217	11	,	,	PUNCT
taxlaw-12714	217	12	at	at	ADP
taxlaw-12714	217	13	95	95	NUM
taxlaw-12714	217	14	.	.	PUNCT
taxlaw-12714	218	1	see	see	VERB
taxlaw-12714	218	2	also	also	ADV
taxlaw-12714	218	3	noked	noke	VERB
taxlaw-12714	218	4	,	,	PUNCT
taxlaw-12714	218	5	supra	supra	PROPN
taxlaw-12714	218	6	note	note	NOUN
taxlaw-12714	218	7	19	19	NUM
taxlaw-12714	218	8	.	.	NOUN
taxlaw-12714	218	9	2024	2024	NUM
taxlaw-12714	218	10	]	]	PUNCT
taxlaw-12714	218	11	global	global	ADJ
taxlaw-12714	218	12	minimum	minimum	ADJ
taxlaw-12714	218	13	taxation	taxation	NOUN
taxlaw-12714	218	14	199	199	NUM
taxlaw-12714	218	15	revenues.50	revenues.50	NOUN
taxlaw-12714	218	16	in	in	ADP
taxlaw-12714	218	17	other	other	ADJ
taxlaw-12714	218	18	words	word	NOUN
taxlaw-12714	218	19	,	,	PUNCT
taxlaw-12714	218	20	the	the	DET
taxlaw-12714	218	21	revenue	revenue	NOUN
taxlaw-12714	218	22	gain	gain	NOUN
taxlaw-12714	218	23	presumption	presumption	NOUN
taxlaw-12714	218	24	appears	appear	VERB
taxlaw-12714	218	25	on	on	ADP
taxlaw-12714	218	26	the	the	DET
taxlaw-12714	218	27	scene	scene	NOUN
taxlaw-12714	218	28	.	.	PUNCT
taxlaw-12714	219	1	on	on	ADP
taxlaw-12714	219	2	the	the	DET
taxlaw-12714	219	3	contrary	contrary	NOUN
taxlaw-12714	219	4	,	,	PUNCT
taxlaw-12714	219	5	a	a	DET
taxlaw-12714	219	6	potential	potential	ADJ
taxlaw-12714	219	7	inaction	inaction	NOUN
taxlaw-12714	219	8	by	by	ADP
taxlaw-12714	219	9	developing	develop	VERB
taxlaw-12714	219	10	countries	country	NOUN
taxlaw-12714	219	11	to	to	ADP
taxlaw-12714	219	12	the	the	DET
taxlaw-12714	219	13	introduction	introduction	NOUN
taxlaw-12714	219	14	of	of	ADP
taxlaw-12714	219	15	a	a	DET
taxlaw-12714	219	16	domestic	domestic	ADJ
taxlaw-12714	219	17	minimum	minimum	NOUN
taxlaw-12714	219	18	tax	tax	NOUN
taxlaw-12714	219	19	is	be	AUX
taxlaw-12714	219	20	presented	present	VERB
taxlaw-12714	219	21	in	in	ADP
taxlaw-12714	219	22	the	the	DET
taxlaw-12714	219	23	inverse	inverse	NOUN
taxlaw-12714	219	24	in	in	ADP
taxlaw-12714	219	25	terms	term	NOUN
taxlaw-12714	219	26	of	of	ADP
taxlaw-12714	219	27	potential	potential	ADJ
taxlaw-12714	219	28	costs	cost	NOUN
taxlaw-12714	219	29	.	.	PUNCT
taxlaw-12714	220	1	if	if	SCONJ
taxlaw-12714	220	2	developing	develop	VERB
taxlaw-12714	220	3	countries	country	NOUN
taxlaw-12714	220	4	decide	decide	VERB
taxlaw-12714	220	5	not	not	PART
taxlaw-12714	220	6	to	to	PART
taxlaw-12714	220	7	introduce	introduce	VERB
taxlaw-12714	220	8	a	a	DET
taxlaw-12714	220	9	domestic	domestic	ADJ
taxlaw-12714	220	10	minimum	minimum	NOUN
taxlaw-12714	220	11	tax	tax	NOUN
taxlaw-12714	220	12	,	,	PUNCT
taxlaw-12714	220	13	they	they	PRON
taxlaw-12714	220	14	would	would	AUX
taxlaw-12714	220	15	be	be	AUX
taxlaw-12714	220	16	giving	give	VERB
taxlaw-12714	220	17	up	up	ADP
taxlaw-12714	220	18	revenues	revenue	NOUN
taxlaw-12714	220	19	since	since	SCONJ
taxlaw-12714	220	20	the	the	DET
taxlaw-12714	220	21	priority	priority	NOUN
taxlaw-12714	220	22	to	to	PART
taxlaw-12714	220	23	collect	collect	VERB
taxlaw-12714	220	24	whatever	whatever	PRON
taxlaw-12714	220	25	is	be	AUX
taxlaw-12714	220	26	generated	generate	VERB
taxlaw-12714	220	27	from	from	ADP
taxlaw-12714	220	28	the	the	DET
taxlaw-12714	220	29	application	application	NOUN
taxlaw-12714	220	30	of	of	ADP
taxlaw-12714	220	31	the	the	DET
taxlaw-12714	220	32	global	global	ADJ
taxlaw-12714	220	33	minimum	minimum	ADJ
taxlaw-12714	220	34	tax	tax	NOUN
taxlaw-12714	220	35	rules	rule	NOUN
taxlaw-12714	220	36	would	would	AUX
taxlaw-12714	220	37	be	be	AUX
taxlaw-12714	220	38	allocated	allocate	VERB
taxlaw-12714	220	39	to	to	ADP
taxlaw-12714	220	40	the	the	DET
taxlaw-12714	220	41	country	country	NOUN
taxlaw-12714	220	42	of	of	ADP
taxlaw-12714	220	43	the	the	DET
taxlaw-12714	220	44	upe.51	upe.51	NOUN
taxlaw-12714	220	45	nevertheless	nevertheless	ADV
taxlaw-12714	220	46	,	,	PUNCT
taxlaw-12714	220	47	and	and	CCONJ
taxlaw-12714	220	48	as	as	SCONJ
taxlaw-12714	220	49	argued	argue	VERB
taxlaw-12714	220	50	already	already	ADV
taxlaw-12714	220	51	,	,	PUNCT
taxlaw-12714	220	52	the	the	DET
taxlaw-12714	220	53	alleged	allege	VERB
taxlaw-12714	220	54	revenue	revenue	NOUN
taxlaw-12714	220	55	gain	gain	NOUN
taxlaw-12714	220	56	or	or	CCONJ
taxlaw-12714	220	57	loss	loss	NOUN
taxlaw-12714	220	58	that	that	SCONJ
taxlaw-12714	220	59	developing	develop	VERB
taxlaw-12714	220	60	countries	country	NOUN
taxlaw-12714	220	61	would	would	AUX
taxlaw-12714	220	62	incur	incur	VERB
taxlaw-12714	220	63	should	should	AUX
taxlaw-12714	220	64	they	they	PRON
taxlaw-12714	220	65	decide	decide	VERB
taxlaw-12714	220	66	to	to	PART
taxlaw-12714	220	67	introduce	introduce	VERB
taxlaw-12714	220	68	a	a	DET
taxlaw-12714	220	69	domestic	domestic	ADJ
taxlaw-12714	220	70	minimum	minimum	ADJ
taxlaw-12714	220	71	tax	tax	NOUN
taxlaw-12714	220	72	that	that	PRON
taxlaw-12714	220	73	runs	run	VERB
taxlaw-12714	220	74	in	in	ADP
taxlaw-12714	220	75	parallel	parallel	NOUN
taxlaw-12714	220	76	to	to	ADP
taxlaw-12714	220	77	the	the	DET
taxlaw-12714	220	78	global	global	ADJ
taxlaw-12714	220	79	minimum	minimum	ADJ
taxlaw-12714	220	80	tax	tax	NOUN
taxlaw-12714	220	81	rules	rule	NOUN
taxlaw-12714	220	82	is	be	AUX
taxlaw-12714	220	83	relative	relative	ADJ
taxlaw-12714	220	84	and	and	CCONJ
taxlaw-12714	220	85	depends	depend	VERB
taxlaw-12714	220	86	,	,	PUNCT
taxlaw-12714	220	87	among	among	ADP
taxlaw-12714	220	88	other	other	ADJ
taxlaw-12714	220	89	factors	factor	NOUN
taxlaw-12714	220	90	,	,	PUNCT
taxlaw-12714	220	91	upon	upon	SCONJ
taxlaw-12714	220	92	the	the	DET
taxlaw-12714	220	93	elasticity	elasticity	NOUN
taxlaw-12714	220	94	of	of	ADP
taxlaw-12714	220	95	investment	investment	NOUN
taxlaw-12714	220	96	as	as	ADV
taxlaw-12714	220	97	well	well	ADV
taxlaw-12714	220	98	as	as	ADP
taxlaw-12714	220	99	the	the	DET
taxlaw-12714	220	100	competitive	competitive	ADJ
taxlaw-12714	220	101	advantages	advantage	NOUN
taxlaw-12714	220	102	that	that	PRON
taxlaw-12714	220	103	may	may	AUX
taxlaw-12714	220	104	exist	exist	VERB
taxlaw-12714	220	105	in	in	ADP
taxlaw-12714	220	106	the	the	DET
taxlaw-12714	220	107	country	country	NOUN
taxlaw-12714	220	108	vis	vis	X
taxlaw-12714	220	109	-	-	PUNCT
taxlaw-12714	220	110	à	à	X
taxlaw-12714	220	111	-	-	PUNCT
taxlaw-12714	220	112	vis	vis	X
taxlaw-12714	220	113	other	other	ADJ
taxlaw-12714	220	114	relatively	relatively	ADV
taxlaw-12714	220	115	similar	similar	ADJ
taxlaw-12714	220	116	countries	country	NOUN
taxlaw-12714	220	117	nearby.52	nearby.52	NOUN
taxlaw-12714	220	118	in	in	ADP
taxlaw-12714	220	119	simple	simple	ADJ
taxlaw-12714	220	120	words	word	NOUN
taxlaw-12714	220	121	,	,	PUNCT
taxlaw-12714	220	122	the	the	DET
taxlaw-12714	220	123	less	less	ADV
taxlaw-12714	220	124	elastic	elastic	ADJ
taxlaw-12714	220	125	the	the	DET
taxlaw-12714	220	126	investment	investment	NOUN
taxlaw-12714	220	127	in	in	ADP
taxlaw-12714	220	128	a	a	DET
taxlaw-12714	220	129	specific	specific	ADJ
taxlaw-12714	220	130	sector	sector	NOUN
taxlaw-12714	220	131	within	within	ADP
taxlaw-12714	220	132	the	the	DET
taxlaw-12714	220	133	country	country	NOUN
taxlaw-12714	220	134	and	and	CCONJ
taxlaw-12714	220	135	the	the	DET
taxlaw-12714	220	136	more	more	ADV
taxlaw-12714	220	137	competitive	competitive	ADJ
taxlaw-12714	220	138	advantages	advantage	NOUN
taxlaw-12714	220	139	that	that	PRON
taxlaw-12714	220	140	country	country	NOUN
taxlaw-12714	220	141	possesses	possess	VERB
taxlaw-12714	220	142	,	,	PUNCT
taxlaw-12714	220	143	the	the	PRON
taxlaw-12714	220	144	more	more	ADV
taxlaw-12714	220	145	likely	likely	ADJ
taxlaw-12714	220	146	it	it	PRON
taxlaw-12714	220	147	is	be	AUX
taxlaw-12714	220	148	that	that	SCONJ
taxlaw-12714	220	149	this	this	DET
taxlaw-12714	220	150	country	country	NOUN
taxlaw-12714	220	151	benefits	benefit	VERB
taxlaw-12714	220	152	from	from	ADP
taxlaw-12714	220	153	an	an	DET
taxlaw-12714	220	154	additional	additional	ADJ
taxlaw-12714	220	155	revenue	revenue	NOUN
taxlaw-12714	220	156	collection	collection	NOUN
taxlaw-12714	220	157	derived	derive	VERB
taxlaw-12714	220	158	from	from	ADP
taxlaw-12714	220	159	a	a	DET
taxlaw-12714	220	160	domestic	domestic	ADJ
taxlaw-12714	220	161	minimum	minimum	NOUN
taxlaw-12714	220	162	tax.53	tax.53	NOUN
taxlaw-12714	220	163	on	on	ADP
taxlaw-12714	220	164	the	the	DET
taxlaw-12714	220	165	contrary	contrary	NOUN
taxlaw-12714	220	166	,	,	PUNCT
taxlaw-12714	220	167	the	the	DET
taxlaw-12714	220	168	more	more	ADV
taxlaw-12714	220	169	elastic	elastic	ADJ
taxlaw-12714	220	170	the	the	DET
taxlaw-12714	220	171	investment	investment	NOUN
taxlaw-12714	220	172	in	in	ADP
taxlaw-12714	220	173	the	the	DET
taxlaw-12714	220	174	country	country	NOUN
taxlaw-12714	220	175	and	and	CCONJ
taxlaw-12714	220	176	the	the	PRON
taxlaw-12714	220	177	worse	bad	ADJ
taxlaw-12714	220	178	the	the	DET
taxlaw-12714	220	179	infrastructure	infrastructure	NOUN
taxlaw-12714	220	180	,	,	PUNCT
taxlaw-12714	220	181	political	political	ADJ
taxlaw-12714	220	182	stability	stability	NOUN
taxlaw-12714	220	183	,	,	PUNCT
taxlaw-12714	220	184	or	or	CCONJ
taxlaw-12714	220	185	any	any	DET
taxlaw-12714	220	186	other	other	ADJ
taxlaw-12714	220	187	competitive	competitive	ADJ
taxlaw-12714	220	188	advantage	advantage	NOUN
taxlaw-12714	220	189	the	the	DET
taxlaw-12714	220	190	country	country	NOUN
taxlaw-12714	220	191	has	have	VERB
taxlaw-12714	220	192	vis	vis	X
taxlaw-12714	220	193	-	-	PUNCT
taxlaw-12714	220	194	à	à	X
taxlaw-12714	220	195	-	-	PUNCT
taxlaw-12714	220	196	vis	vis	X
taxlaw-12714	220	197	its	its	PRON
taxlaw-12714	220	198	neighboring	neighboring	NOUN
taxlaw-12714	220	199	competitors	competitor	NOUN
taxlaw-12714	220	200	,	,	PUNCT
taxlaw-12714	220	201	the	the	PRON
taxlaw-12714	220	202	more	more	ADV
taxlaw-12714	220	203	likely	likely	ADJ
taxlaw-12714	220	204	it	it	PRON
taxlaw-12714	220	205	is	be	AUX
taxlaw-12714	220	206	that	that	SCONJ
taxlaw-12714	220	207	any	any	DET
taxlaw-12714	220	208	potential	potential	ADJ
taxlaw-12714	220	209	revenue	revenue	NOUN
taxlaw-12714	220	210	gain	gain	NOUN
taxlaw-12714	220	211	/	/	SYM
taxlaw-12714	220	212	loss	loss	NOUN
taxlaw-12714	220	213	becomes	become	VERB
taxlaw-12714	220	214	illusory.54	illusory.54	PROPN
taxlaw-12714	220	215	let	let	VERB
taxlaw-12714	220	216	me	i	PRON
taxlaw-12714	220	217	illustrate	illustrate	VERB
taxlaw-12714	220	218	this	this	PRON
taxlaw-12714	220	219	with	with	ADP
taxlaw-12714	220	220	a	a	DET
taxlaw-12714	220	221	simple	simple	ADJ
taxlaw-12714	220	222	example	example	NOUN
taxlaw-12714	220	223	.	.	PUNCT
taxlaw-12714	221	1	let	let	VERB
taxlaw-12714	221	2	us	we	PRON
taxlaw-12714	221	3	assume	assume	VERB
taxlaw-12714	221	4	an	an	DET
taxlaw-12714	221	5	mne	mne	PROPN
taxlaw-12714	221	6	group	group	NOUN
taxlaw-12714	221	7	with	with	ADP
taxlaw-12714	221	8	a	a	DET
taxlaw-12714	221	9	upe	upe	NOUN
taxlaw-12714	221	10	in	in	ADP
taxlaw-12714	221	11	country	country	NOUN
taxlaw-12714	221	12	a	a	DET
taxlaw-12714	221	13	invests	invest	NOUN
taxlaw-12714	221	14	through	through	ADP
taxlaw-12714	221	15	subsidiaries	subsidiary	NOUN
taxlaw-12714	221	16	in	in	ADP
taxlaw-12714	221	17	countries	country	NOUN
taxlaw-12714	221	18	b	b	PROPN
taxlaw-12714	221	19	and	and	CCONJ
taxlaw-12714	221	20	c	c	NOUN
taxlaw-12714	221	21	,	,	PUNCT
taxlaw-12714	221	22	both	both	DET
taxlaw-12714	221	23	developing	develop	VERB
taxlaw-12714	221	24	countries	country	NOUN
taxlaw-12714	221	25	.	.	PUNCT
taxlaw-12714	222	1	while	while	SCONJ
taxlaw-12714	222	2	country	country	NOUN
taxlaw-12714	222	3	b	b	PROPN
taxlaw-12714	222	4	offers	offer	VERB
taxlaw-12714	222	5	an	an	DET
taxlaw-12714	222	6	effective	effective	ADJ
taxlaw-12714	222	7	corporate	corporate	ADJ
taxlaw-12714	222	8	income	income	NOUN
taxlaw-12714	222	9	tax	tax	NOUN
taxlaw-12714	222	10	rate	rate	NOUN
taxlaw-12714	222	11	of	of	ADP
taxlaw-12714	222	12	zero	zero	NUM
taxlaw-12714	222	13	,	,	PUNCT
taxlaw-12714	222	14	country	country	NOUN
taxlaw-12714	222	15	c	c	PROPN
taxlaw-12714	222	16	offers	offer	VERB
taxlaw-12714	222	17	an	an	DET
taxlaw-12714	222	18	effective	effective	ADJ
taxlaw-12714	222	19	corporate	corporate	ADJ
taxlaw-12714	222	20	income	income	NOUN
taxlaw-12714	222	21	tax	tax	NOUN
taxlaw-12714	222	22	rate	rate	NOUN
taxlaw-12714	222	23	of	of	ADP
taxlaw-12714	222	24	ten	ten	NUM
taxlaw-12714	222	25	percent	percent	NOUN
taxlaw-12714	222	26	.	.	PUNCT
taxlaw-12714	223	1	in	in	ADP
taxlaw-12714	223	2	addition	addition	NOUN
taxlaw-12714	223	3	,	,	PUNCT
taxlaw-12714	223	4	let	let	VERB
taxlaw-12714	223	5	us	we	PRON
taxlaw-12714	223	6	presume	presume	VERB
taxlaw-12714	223	7	that	that	SCONJ
taxlaw-12714	223	8	country	country	NOUN
taxlaw-12714	223	9	b	b	PROPN
taxlaw-12714	223	10	was	be	AUX
taxlaw-12714	223	11	chosen	choose	VERB
taxlaw-12714	223	12	as	as	ADP
taxlaw-12714	223	13	a	a	DET
taxlaw-12714	223	14	place	place	NOUN
taxlaw-12714	223	15	to	to	PART
taxlaw-12714	223	16	invest	invest	VERB
taxlaw-12714	223	17	regardless	regardless	ADV
taxlaw-12714	223	18	of	of	ADP
taxlaw-12714	223	19	the	the	DET
taxlaw-12714	223	20	fact	fact	NOUN
taxlaw-12714	223	21	that	that	SCONJ
taxlaw-12714	223	22	,	,	PUNCT
taxlaw-12714	223	23	in	in	ADP
taxlaw-12714	223	24	comparison	comparison	NOUN
taxlaw-12714	223	25	to	to	ADP
taxlaw-12714	223	26	other	other	ADJ
taxlaw-12714	223	27	neighboring	neighboring	NOUN
taxlaw-12714	223	28	countries	country	NOUN
taxlaw-12714	223	29	,	,	PUNCT
taxlaw-12714	223	30	including	include	VERB
taxlaw-12714	223	31	country	country	NOUN
taxlaw-12714	223	32	c	c	NOUN
taxlaw-12714	223	33	,	,	PUNCT
taxlaw-12714	223	34	it	it	PRON
taxlaw-12714	223	35	possesses	possess	VERB
taxlaw-12714	223	36	quite	quite	DET
taxlaw-12714	223	37	an	an	DET
taxlaw-12714	223	38	unstable	unstable	ADJ
taxlaw-12714	223	39	political	political	ADJ
taxlaw-12714	223	40	environment	environment	NOUN
taxlaw-12714	223	41	,	,	PUNCT
taxlaw-12714	223	42	its	its	PRON
taxlaw-12714	223	43	infrastructure	infrastructure	NOUN
taxlaw-12714	223	44	is	be	AUX
taxlaw-12714	223	45	certainly	certainly	ADV
taxlaw-12714	223	46	not	not	PART
taxlaw-12714	223	47	the	the	DET
taxlaw-12714	223	48	best	good	ADJ
taxlaw-12714	223	49	in	in	ADP
taxlaw-12714	223	50	the	the	DET
taxlaw-12714	223	51	region	region	NOUN
taxlaw-12714	223	52	,	,	PUNCT
taxlaw-12714	223	53	and	and	CCONJ
taxlaw-12714	223	54	its	its	PRON
taxlaw-12714	223	55	judicial	judicial	ADJ
taxlaw-12714	223	56	system	system	NOUN
taxlaw-12714	223	57	does	do	AUX
taxlaw-12714	223	58	not	not	PART
taxlaw-12714	223	59	seem	seem	VERB
taxlaw-12714	223	60	very	very	ADV
taxlaw-12714	223	61	trustworthy	trustworthy	ADJ
taxlaw-12714	223	62	either	either	ADV
taxlaw-12714	223	63	.	.	PUNCT
taxlaw-12714	224	1	the	the	DET
taxlaw-12714	224	2	investor	investor	NOUN
taxlaw-12714	224	3	chose	choose	VERB
taxlaw-12714	224	4	country	country	PROPN
taxlaw-12714	224	5	b	b	PROPN
taxlaw-12714	224	6	rather	rather	ADV
taxlaw-12714	224	7	than	than	ADP
taxlaw-12714	224	8	country	country	NOUN
taxlaw-12714	224	9	c	c	NOUN
taxlaw-12714	224	10	because	because	SCONJ
taxlaw-12714	224	11	it	it	PRON
taxlaw-12714	224	12	regarded	regard	VERB
taxlaw-12714	224	13	the	the	DET
taxlaw-12714	224	14	tax	tax	NOUN
taxlaw-12714	224	15	savings	saving	NOUN
taxlaw-12714	224	16	as	as	ADP
taxlaw-12714	224	17	more	more	ADJ
taxlaw-12714	224	18	than	than	ADP
taxlaw-12714	224	19	sufficient	sufficient	ADJ
taxlaw-12714	224	20	to	to	PART
taxlaw-12714	224	21	compensate	compensate	VERB
taxlaw-12714	224	22	for	for	ADP
taxlaw-12714	224	23	the	the	DET
taxlaw-12714	224	24	differences	difference	NOUN
taxlaw-12714	224	25	between	between	ADP
taxlaw-12714	224	26	countries	country	NOUN
taxlaw-12714	224	27	b	b	PROPN
taxlaw-12714	224	28	and	and	CCONJ
taxlaw-12714	224	29	c.	c.	PROPN
taxlaw-12714	224	30	now	now	ADV
taxlaw-12714	224	31	,	,	PUNCT
taxlaw-12714	224	32	let	let	VERB
taxlaw-12714	224	33	us	we	PRON
taxlaw-12714	224	34	assume	assume	VERB
taxlaw-12714	224	35	that	that	SCONJ
taxlaw-12714	224	36	all	all	DET
taxlaw-12714	224	37	the	the	DET
taxlaw-12714	224	38	countries	country	NOUN
taxlaw-12714	224	39	in	in	ADP
taxlaw-12714	224	40	this	this	DET
taxlaw-12714	224	41	example	example	NOUN
taxlaw-12714	224	42	implement	implement	VERB
taxlaw-12714	224	43	the	the	DET
taxlaw-12714	224	44	global	global	ADJ
taxlaw-12714	224	45	minimum	minimum	ADJ
taxlaw-12714	224	46	tax	tax	NOUN
taxlaw-12714	224	47	rules	rule	NOUN
taxlaw-12714	224	48	.	.	PUNCT
taxlaw-12714	225	1	however	however	ADV
taxlaw-12714	225	2	,	,	PUNCT
taxlaw-12714	225	3	only	only	ADV
taxlaw-12714	225	4	country	country	NOUN
taxlaw-12714	225	5	b	b	PROPN
taxlaw-12714	225	6	implements	implement	VERB
taxlaw-12714	225	7	a	a	DET
taxlaw-12714	225	8	domestic	domestic	ADJ
taxlaw-12714	225	9	minimum	minimum	ADJ
taxlaw-12714	225	10	tax	tax	NOUN
taxlaw-12714	225	11	that	that	PRON
taxlaw-12714	225	12	resembles	resemble	VERB
taxlaw-12714	225	13	the	the	DET
taxlaw-12714	225	14	global	global	ADJ
taxlaw-12714	225	15	minimum	minimum	ADJ
taxlaw-12714	225	16	tax	tax	NOUN
taxlaw-12714	225	17	rules.55	rules.55	NOUN
taxlaw-12714	225	18	if	if	SCONJ
taxlaw-12714	225	19	the	the	DET
taxlaw-12714	225	20	main	main	ADJ
taxlaw-12714	225	21	premise	premise	NOUN
taxlaw-12714	225	22	underlying	underlie	VERB
taxlaw-12714	225	23	the	the	DET
taxlaw-12714	225	24	global	global	ADJ
taxlaw-12714	225	25	minimum	minimum	ADJ
taxlaw-12714	225	26	tax	tax	NOUN
taxlaw-12714	225	27	works	work	NOUN
taxlaw-12714	225	28	in	in	ADP
taxlaw-12714	225	29	this	this	DET
taxlaw-12714	225	30	case	case	NOUN
taxlaw-12714	225	31	,	,	PUNCT
taxlaw-12714	225	32	countries	country	NOUN
taxlaw-12714	225	33	b	b	PROPN
taxlaw-12714	225	34	and	and	CCONJ
taxlaw-12714	225	35	c	c	PROPN
taxlaw-12714	225	36	would	would	AUX
taxlaw-12714	225	37	be	be	AUX
taxlaw-12714	225	38	forced	force	VERB
taxlaw-12714	225	39	under	under	ADP
taxlaw-12714	225	40	the	the	DET
taxlaw-12714	225	41	global	global	ADJ
taxlaw-12714	225	42	minimum	minimum	ADJ
taxlaw-12714	225	43	tax	tax	NOUN
taxlaw-12714	225	44	rules	rule	NOUN
taxlaw-12714	225	45	to	to	PART
taxlaw-12714	225	46	increase	increase	VERB
taxlaw-12714	225	47	their	their	PRON
taxlaw-12714	225	48	effective	effective	ADJ
taxlaw-12714	225	49	tax	tax	NOUN
taxlaw-12714	225	50	rates	rate	NOUN
taxlaw-12714	225	51	up	up	ADP
taxlaw-12714	225	52	to	to	ADP
taxlaw-12714	225	53	the	the	DET
taxlaw-12714	225	54	minimum	minimum	NOUN
taxlaw-12714	225	55	unless	unless	SCONJ
taxlaw-12714	225	56	they	they	PRON
taxlaw-12714	225	57	want	want	VERB
taxlaw-12714	225	58	country	country	NOUN
taxlaw-12714	225	59	a	a	PRON
taxlaw-12714	225	60	to	to	PART
taxlaw-12714	225	61	collect	collect	VERB
taxlaw-12714	225	62	50	50	NUM
taxlaw-12714	225	63	noam	noam	PROPN
taxlaw-12714	225	64	noked	noke	VERB
taxlaw-12714	225	65	,	,	PUNCT
taxlaw-12714	225	66	the	the	DET
taxlaw-12714	225	67	case	case	NOUN
taxlaw-12714	225	68	for	for	ADP
taxlaw-12714	225	69	domestic	domestic	ADJ
taxlaw-12714	225	70	minimum	minimum	ADJ
taxlaw-12714	225	71	taxes	taxis	NOUN
taxlaw-12714	225	72	on	on	ADP
taxlaw-12714	225	73	multinationals	multinational	NOUN
taxlaw-12714	225	74	,	,	PUNCT
taxlaw-12714	225	75	105	105	NUM
taxlaw-12714	225	76	tax	tax	NOUN
taxlaw-12714	225	77	notes	note	NOUN
taxlaw-12714	225	78	int’l	int’l	ADJ
taxlaw-12714	225	79	667	667	NUM
taxlaw-12714	225	80	,	,	PUNCT
taxlaw-12714	225	81	672	672	NUM
taxlaw-12714	225	82	(	(	PUNCT
taxlaw-12714	225	83	2022	2022	NUM
taxlaw-12714	225	84	)	)	PUNCT
taxlaw-12714	225	85	(	(	PUNCT
taxlaw-12714	225	86	providing	provide	VERB
taxlaw-12714	225	87	suggestions	suggestion	NOUN
taxlaw-12714	225	88	for	for	ADP
taxlaw-12714	225	89	developing	develop	VERB
taxlaw-12714	225	90	countries	country	NOUN
taxlaw-12714	225	91	as	as	ADP
taxlaw-12714	225	92	to	to	ADP
taxlaw-12714	225	93	what	what	PRON
taxlaw-12714	225	94	to	to	PART
taxlaw-12714	225	95	do	do	AUX
taxlaw-12714	225	96	with	with	ADP
taxlaw-12714	225	97	these	these	DET
taxlaw-12714	225	98	revenues	revenue	NOUN
taxlaw-12714	225	99	)	)	PUNCT
taxlaw-12714	225	100	.	.	PUNCT
taxlaw-12714	226	1	see	see	AUX
taxlaw-12714	226	2	also	also	ADV
taxlaw-12714	226	3	leopoldo	leopoldo	PROPN
taxlaw-12714	226	4	parada	parada	PROPN
taxlaw-12714	226	5	,	,	PUNCT
taxlaw-12714	226	6	tailoring	tailor	VERB
taxlaw-12714	226	7	developing	develop	VERB
taxlaw-12714	226	8	country	country	NOUN
taxlaw-12714	226	9	advice	advice	NOUN
taxlaw-12714	226	10	:	:	PUNCT
taxlaw-12714	226	11	a	a	DET
taxlaw-12714	226	12	response	response	NOUN
taxlaw-12714	226	13	to	to	ADP
taxlaw-12714	226	14	noam	noam	PROPN
taxlaw-12714	226	15	noked	noked	PROPN
taxlaw-12714	226	16	,	,	PUNCT
taxlaw-12714	226	17	105	105	NUM
taxlaw-12714	226	18	tax	tax	NOUN
taxlaw-12714	226	19	notes	note	NOUN
taxlaw-12714	226	20	int’l	int’l	ADJ
taxlaw-12714	226	21	783	783	NUM
taxlaw-12714	226	22	,	,	PUNCT
taxlaw-12714	226	23	784	784	NUM
taxlaw-12714	226	24	(	(	PUNCT
taxlaw-12714	226	25	2022	2022	NUM
taxlaw-12714	226	26	)	)	PUNCT
taxlaw-12714	226	27	.	.	PUNCT
taxlaw-12714	227	1	51	51	NUM
taxlaw-12714	227	2	noked	noked	ADJ
taxlaw-12714	227	3	,	,	PUNCT
taxlaw-12714	227	4	supra	supra	PROPN
taxlaw-12714	227	5	note	note	VERB
taxlaw-12714	227	6	50	50	NUM
taxlaw-12714	227	7	(	(	PUNCT
taxlaw-12714	227	8	suggesting	suggest	VERB
taxlaw-12714	227	9	that	that	SCONJ
taxlaw-12714	227	10	countries	country	NOUN
taxlaw-12714	227	11	would	would	AUX
taxlaw-12714	227	12	be	be	AUX
taxlaw-12714	227	13	better	well	ADJ
taxlaw-12714	227	14	off	off	ADP
taxlaw-12714	227	15	implementing	implement	VERB
taxlaw-12714	227	16	a	a	DET
taxlaw-12714	227	17	domestic	domestic	ADJ
taxlaw-12714	227	18	minimum	minimum	ADJ
taxlaw-12714	227	19	tax	tax	NOUN
taxlaw-12714	227	20	than	than	ADP
taxlaw-12714	227	21	just	just	ADV
taxlaw-12714	227	22	adopting	adopt	VERB
taxlaw-12714	227	23	a	a	DET
taxlaw-12714	227	24	global	global	ADJ
taxlaw-12714	227	25	minimum	minimum	ADJ
taxlaw-12714	227	26	tax	tax	NOUN
taxlaw-12714	227	27	alone	alone	ADV
taxlaw-12714	227	28	)	)	PUNCT
taxlaw-12714	227	29	.	.	PUNCT
taxlaw-12714	228	1	52	52	NUM
taxlaw-12714	228	2	parada	parada	NOUN
taxlaw-12714	228	3	,	,	PUNCT
taxlaw-12714	228	4	supra	supra	PROPN
taxlaw-12714	228	5	note	note	VERB
taxlaw-12714	228	6	50	50	NUM
taxlaw-12714	228	7	(	(	PUNCT
taxlaw-12714	228	8	arguing	argue	VERB
taxlaw-12714	228	9	that	that	SCONJ
taxlaw-12714	228	10	elasticities	elasticity	NOUN
taxlaw-12714	228	11	of	of	ADP
taxlaw-12714	228	12	investment	investment	NOUN
taxlaw-12714	228	13	and	and	CCONJ
taxlaw-12714	228	14	competitive	competitive	ADJ
taxlaw-12714	228	15	advantages	advantage	NOUN
taxlaw-12714	228	16	must	must	AUX
taxlaw-12714	228	17	be	be	AUX
taxlaw-12714	228	18	considered	consider	VERB
taxlaw-12714	228	19	to	to	PART
taxlaw-12714	228	20	determine	determine	VERB
taxlaw-12714	228	21	who	who	PRON
taxlaw-12714	228	22	is	be	AUX
taxlaw-12714	228	23	better	well	ADJ
taxlaw-12714	228	24	off	off	ADV
taxlaw-12714	228	25	)	)	PUNCT
taxlaw-12714	228	26	.	.	PUNCT
taxlaw-12714	229	1	considering	consider	VERB
taxlaw-12714	229	2	this	this	DET
taxlaw-12714	229	3	argument	argument	NOUN
taxlaw-12714	229	4	in	in	ADP
taxlaw-12714	229	5	the	the	DET
taxlaw-12714	229	6	specific	specific	ADJ
taxlaw-12714	229	7	context	context	NOUN
taxlaw-12714	229	8	of	of	ADP
taxlaw-12714	229	9	african	african	ADJ
taxlaw-12714	229	10	countries	country	NOUN
taxlaw-12714	229	11	,	,	PUNCT
taxlaw-12714	229	12	see	see	VERB
taxlaw-12714	229	13	titus	titus	PROPN
taxlaw-12714	229	14	,	,	PUNCT
taxlaw-12714	229	15	supra	supra	PROPN
taxlaw-12714	229	16	note	note	PROPN
taxlaw-12714	229	17	41	41	NUM
taxlaw-12714	229	18	,	,	PUNCT
taxlaw-12714	229	19	at	at	ADP
taxlaw-12714	229	20	715–16	715–16	PROPN
taxlaw-12714	229	21	.	.	PUNCT
taxlaw-12714	230	1	53	53	NUM
taxlaw-12714	230	2	parada	parada	NOUN
taxlaw-12714	230	3	,	,	PUNCT
taxlaw-12714	230	4	supra	supra	PROPN
taxlaw-12714	230	5	note	note	VERB
taxlaw-12714	230	6	50	50	NUM
taxlaw-12714	230	7	.	.	X
taxlaw-12714	231	1	54	54	NUM
taxlaw-12714	232	1	i	i	PRON
taxlaw-12714	232	2	d.	d.	PROPN
taxlaw-12714	232	3	55	55	NUM
taxlaw-12714	232	4	this	this	DET
taxlaw-12714	232	5	example	example	NOUN
taxlaw-12714	232	6	is	be	AUX
taxlaw-12714	232	7	based	base	VERB
taxlaw-12714	232	8	on	on	ADP
taxlaw-12714	232	9	parada	parada	PROPN
taxlaw-12714	232	10	’s	’s	PART
taxlaw-12714	232	11	illustration	illustration	NOUN
taxlaw-12714	232	12	,	,	PUNCT
taxlaw-12714	232	13	supra	supra	PROPN
taxlaw-12714	232	14	note	note	NOUN
taxlaw-12714	232	15	50	50	NUM
taxlaw-12714	232	16	,	,	PUNCT
taxlaw-12714	232	17	at	at	ADP
taxlaw-12714	232	18	783–84	783–84	NOUN
taxlaw-12714	232	19	.	.	PUNCT
taxlaw-12714	233	1	200	200	NUM
taxlaw-12714	233	2	columbia	columbia	PROPN
taxlaw-12714	233	3	journal	journal	PROPN
taxlaw-12714	233	4	of	of	ADP
taxlaw-12714	233	5	tax	tax	NOUN
taxlaw-12714	233	6	law	law	NOUN
taxlaw-12714	234	1	[	[	X
taxlaw-12714	234	2	vol	vol	NOUN
taxlaw-12714	234	3	15:2	15:2	NUM
taxlaw-12714	234	4	the	the	DET
taxlaw-12714	234	5	residual	residual	ADJ
taxlaw-12714	234	6	tax	tax	NOUN
taxlaw-12714	234	7	revenues	revenue	NOUN
taxlaw-12714	234	8	.	.	PUNCT
taxlaw-12714	235	1	similarly	similarly	ADV
taxlaw-12714	235	2	,	,	PUNCT
taxlaw-12714	235	3	if	if	SCONJ
taxlaw-12714	235	4	we	we	PRON
taxlaw-12714	235	5	compare	compare	VERB
taxlaw-12714	235	6	countries	country	NOUN
taxlaw-12714	235	7	b	b	PROPN
taxlaw-12714	235	8	and	and	CCONJ
taxlaw-12714	235	9	c	c	NOUN
taxlaw-12714	235	10	,	,	PUNCT
taxlaw-12714	235	11	country	country	NOUN
taxlaw-12714	235	12	b	b	NOUN
taxlaw-12714	235	13	would	would	AUX
taxlaw-12714	235	14	be	be	AUX
taxlaw-12714	235	15	hypothetically	hypothetically	ADV
taxlaw-12714	235	16	better	well	ADJ
taxlaw-12714	235	17	off	off	ADP
taxlaw-12714	235	18	since	since	SCONJ
taxlaw-12714	235	19	the	the	DET
taxlaw-12714	235	20	tax	tax	NOUN
taxlaw-12714	235	21	revenues	revenue	NOUN
taxlaw-12714	235	22	would	would	AUX
taxlaw-12714	235	23	remain	remain	VERB
taxlaw-12714	235	24	at	at	ADP
taxlaw-12714	235	25	home	home	NOUN
taxlaw-12714	235	26	rather	rather	ADV
taxlaw-12714	235	27	than	than	ADP
taxlaw-12714	235	28	being	be	AUX
taxlaw-12714	235	29	transferred	transfer	VERB
taxlaw-12714	235	30	to	to	ADP
taxlaw-12714	235	31	country	country	NOUN
taxlaw-12714	235	32	a.	a.	NOUN
taxlaw-12714	235	33	in	in	ADP
taxlaw-12714	235	34	other	other	ADJ
taxlaw-12714	235	35	words	word	NOUN
taxlaw-12714	235	36	,	,	PUNCT
taxlaw-12714	235	37	the	the	DET
taxlaw-12714	235	38	revenue	revenue	NOUN
taxlaw-12714	235	39	gain	gain	NOUN
taxlaw-12714	235	40	/	/	SYM
taxlaw-12714	235	41	loss	loss	NOUN
taxlaw-12714	235	42	presumption	presumption	NOUN
taxlaw-12714	235	43	derived	derive	VERB
taxlaw-12714	235	44	from	from	ADP
taxlaw-12714	235	45	an	an	DET
taxlaw-12714	235	46	active	active	ADJ
taxlaw-12714	235	47	or	or	CCONJ
taxlaw-12714	235	48	passive	passive	ADJ
taxlaw-12714	235	49	endorsement	endorsement	NOUN
taxlaw-12714	235	50	of	of	ADP
taxlaw-12714	235	51	a	a	DET
taxlaw-12714	235	52	domestic	domestic	ADJ
taxlaw-12714	235	53	minimum	minimum	NOUN
taxlaw-12714	235	54	tax	tax	NOUN
taxlaw-12714	235	55	would	would	AUX
taxlaw-12714	235	56	prove	prove	VERB
taxlaw-12714	235	57	to	to	PART
taxlaw-12714	235	58	be	be	AUX
taxlaw-12714	235	59	true	true	ADJ
taxlaw-12714	235	60	thus	thus	ADV
taxlaw-12714	235	61	far.56	far.56	NOUN
taxlaw-12714	235	62	however	however	ADV
taxlaw-12714	235	63	,	,	PUNCT
taxlaw-12714	235	64	the	the	DET
taxlaw-12714	235	65	premise	premise	NOUN
taxlaw-12714	235	66	disregards	disregard	VERB
taxlaw-12714	235	67	that	that	SCONJ
taxlaw-12714	235	68	country	country	NOUN
taxlaw-12714	235	69	b	b	NOUN
taxlaw-12714	235	70	may	may	AUX
taxlaw-12714	235	71	lack	lack	VERB
taxlaw-12714	235	72	other	other	ADJ
taxlaw-12714	235	73	competitive	competitive	ADJ
taxlaw-12714	235	74	advantages	advantage	NOUN
taxlaw-12714	235	75	apart	apart	ADV
taxlaw-12714	235	76	from	from	ADP
taxlaw-12714	235	77	its	its	PRON
taxlaw-12714	235	78	attractive	attractive	ADJ
taxlaw-12714	235	79	corporate	corporate	ADJ
taxlaw-12714	235	80	income	income	NOUN
taxlaw-12714	235	81	tax	tax	NOUN
taxlaw-12714	235	82	system.57	system.57	PROPN
taxlaw-12714	235	83	in	in	ADP
taxlaw-12714	235	84	that	that	DET
taxlaw-12714	235	85	case	case	NOUN
taxlaw-12714	235	86	,	,	PUNCT
taxlaw-12714	235	87	it	it	PRON
taxlaw-12714	235	88	is	be	AUX
taxlaw-12714	235	89	questionable	questionable	ADJ
taxlaw-12714	235	90	that	that	SCONJ
taxlaw-12714	235	91	highly	highly	ADV
taxlaw-12714	235	92	elastic	elastic	ADJ
taxlaw-12714	235	93	investors	investor	NOUN
taxlaw-12714	235	94	have	have	VERB
taxlaw-12714	235	95	a	a	DET
taxlaw-12714	235	96	strong	strong	ADJ
taxlaw-12714	235	97	incentive	incentive	NOUN
taxlaw-12714	235	98	to	to	PART
taxlaw-12714	235	99	remain	remain	VERB
taxlaw-12714	235	100	in	in	ADP
taxlaw-12714	235	101	country	country	PROPN
taxlaw-12714	235	102	b	b	PROPN
taxlaw-12714	235	103	rather	rather	ADV
taxlaw-12714	235	104	than	than	ADP
taxlaw-12714	235	105	reallocating	reallocate	VERB
taxlaw-12714	235	106	entirely	entirely	ADV
taxlaw-12714	235	107	their	their	PRON
taxlaw-12714	235	108	activities	activity	NOUN
taxlaw-12714	235	109	to	to	ADP
taxlaw-12714	235	110	country	country	NOUN
taxlaw-12714	235	111	c	c	NOUN
taxlaw-12714	235	112	,	,	PUNCT
taxlaw-12714	235	113	assuming	assume	VERB
taxlaw-12714	235	114	both	both	DET
taxlaw-12714	235	115	countries	country	NOUN
taxlaw-12714	235	116	are	be	AUX
taxlaw-12714	235	117	neighbors	neighbor	NOUN
taxlaw-12714	235	118	and	and	CCONJ
taxlaw-12714	235	119	equally	equally	ADV
taxlaw-12714	235	120	attractive	attractive	ADJ
taxlaw-12714	235	121	for	for	ADP
taxlaw-12714	235	122	business	business	NOUN
taxlaw-12714	235	123	purposes	purpose	NOUN
taxlaw-12714	235	124	.	.	PUNCT
taxlaw-12714	236	1	in	in	ADP
taxlaw-12714	236	2	simple	simple	ADJ
taxlaw-12714	236	3	terms	term	NOUN
taxlaw-12714	236	4	,	,	PUNCT
taxlaw-12714	236	5	the	the	DET
taxlaw-12714	236	6	revenue	revenue	NOUN
taxlaw-12714	236	7	gain	gain	NOUN
taxlaw-12714	236	8	attributed	attribute	VERB
taxlaw-12714	236	9	to	to	ADP
taxlaw-12714	236	10	the	the	DET
taxlaw-12714	236	11	introduction	introduction	NOUN
taxlaw-12714	236	12	of	of	ADP
taxlaw-12714	236	13	a	a	DET
taxlaw-12714	236	14	domestic	domestic	ADJ
taxlaw-12714	236	15	minimum	minimum	ADJ
taxlaw-12714	236	16	tax	tax	NOUN
taxlaw-12714	236	17	in	in	ADP
taxlaw-12714	236	18	country	country	NOUN
taxlaw-12714	236	19	b	b	NOUN
taxlaw-12714	236	20	can	can	AUX
taxlaw-12714	236	21	be	be	AUX
taxlaw-12714	236	22	diluted	dilute	VERB
taxlaw-12714	236	23	in	in	ADP
taxlaw-12714	236	24	the	the	DET
taxlaw-12714	236	25	long	long	ADJ
taxlaw-12714	236	26	term	term	NOUN
taxlaw-12714	236	27	or	or	CCONJ
taxlaw-12714	236	28	simply	simply	ADV
taxlaw-12714	236	29	becomes	become	VERB
taxlaw-12714	236	30	illusory.58	illusory.58	PROPN
taxlaw-12714	236	31	another	another	DET
taxlaw-12714	236	32	example	example	NOUN
taxlaw-12714	236	33	to	to	PART
taxlaw-12714	236	34	understand	understand	VERB
taxlaw-12714	236	35	the	the	DET
taxlaw-12714	236	36	fragility	fragility	NOUN
taxlaw-12714	236	37	of	of	ADP
taxlaw-12714	236	38	the	the	DET
taxlaw-12714	236	39	revenue	revenue	NOUN
taxlaw-12714	236	40	gain	gain	NOUN
taxlaw-12714	236	41	/	/	SYM
taxlaw-12714	236	42	loss	loss	NOUN
taxlaw-12714	236	43	presumption	presumption	NOUN
taxlaw-12714	236	44	can	can	AUX
taxlaw-12714	236	45	be	be	AUX
taxlaw-12714	236	46	taken	take	VERB
taxlaw-12714	236	47	from	from	ADP
taxlaw-12714	236	48	the	the	DET
taxlaw-12714	236	49	application	application	NOUN
taxlaw-12714	236	50	of	of	ADP
taxlaw-12714	236	51	the	the	DET
taxlaw-12714	236	52	utpr.59	utpr.59	NOUN
taxlaw-12714	236	53	as	as	SCONJ
taxlaw-12714	236	54	noted	note	VERB
taxlaw-12714	236	55	already	already	ADV
taxlaw-12714	236	56	in	in	ADP
taxlaw-12714	236	57	this	this	DET
taxlaw-12714	236	58	article	article	NOUN
taxlaw-12714	236	59	,	,	PUNCT
taxlaw-12714	236	60	the	the	DET
taxlaw-12714	236	61	utpr	utpr	NOUN
taxlaw-12714	236	62	will	will	AUX
taxlaw-12714	236	63	be	be	AUX
taxlaw-12714	236	64	triggered	trigger	VERB
taxlaw-12714	236	65	only	only	ADV
taxlaw-12714	236	66	in	in	ADP
taxlaw-12714	236	67	those	those	DET
taxlaw-12714	236	68	cases	case	NOUN
taxlaw-12714	236	69	in	in	ADP
taxlaw-12714	236	70	which	which	PRON
taxlaw-12714	236	71	the	the	DET
taxlaw-12714	236	72	iir	iir	NOUN
taxlaw-12714	236	73	does	do	AUX
taxlaw-12714	236	74	not	not	PART
taxlaw-12714	236	75	apply	apply	VERB
taxlaw-12714	236	76	,	,	PUNCT
taxlaw-12714	236	77	allowing	allow	VERB
taxlaw-12714	236	78	a	a	DET
taxlaw-12714	236	79	country	country	NOUN
taxlaw-12714	236	80	to	to	PART
taxlaw-12714	236	81	impose	impose	VERB
taxlaw-12714	236	82	a	a	DET
taxlaw-12714	236	83	top	top	ADJ
taxlaw-12714	236	84	-	-	PUNCT
taxlaw-12714	236	85	up	up	ADP
taxlaw-12714	236	86	tax	tax	NOUN
taxlaw-12714	236	87	on	on	ADP
taxlaw-12714	236	88	an	an	DET
taxlaw-12714	236	89	mne	mne	PROPN
taxlaw-12714	236	90	domestic	domestic	ADJ
taxlaw-12714	236	91	subsidiary	subsidiary	NOUN
taxlaw-12714	236	92	when	when	SCONJ
taxlaw-12714	236	93	the	the	DET
taxlaw-12714	236	94	profits	profit	NOUN
taxlaw-12714	236	95	of	of	ADP
taxlaw-12714	236	96	the	the	DET
taxlaw-12714	236	97	other	other	ADJ
taxlaw-12714	236	98	foreign	foreign	ADJ
taxlaw-12714	236	99	subsidiaries	subsidiary	NOUN
taxlaw-12714	236	100	of	of	ADP
taxlaw-12714	236	101	the	the	DET
taxlaw-12714	236	102	mne	mne	PROPN
taxlaw-12714	236	103	group	group	NOUN
taxlaw-12714	236	104	are	be	AUX
taxlaw-12714	236	105	subject	subject	ADJ
taxlaw-12714	236	106	to	to	ADP
taxlaw-12714	236	107	low	low	ADJ
taxlaw-12714	236	108	tax	tax	NOUN
taxlaw-12714	236	109	on	on	ADP
taxlaw-12714	236	110	their	their	PRON
taxlaw-12714	236	111	profits.60	profits.60	PROPN
taxlaw-12714	236	112	in	in	ADP
taxlaw-12714	236	113	other	other	ADJ
taxlaw-12714	236	114	words	word	NOUN
taxlaw-12714	236	115	,	,	PUNCT
taxlaw-12714	236	116	the	the	DET
taxlaw-12714	236	117	utpr	utpr	NOUN
taxlaw-12714	236	118	is	be	AUX
taxlaw-12714	236	119	presented	present	VERB
taxlaw-12714	236	120	as	as	ADP
taxlaw-12714	236	121	a	a	DET
taxlaw-12714	236	122	backstop	backstop	NOUN
taxlaw-12714	236	123	rule	rule	NOUN
taxlaw-12714	236	124	that	that	PRON
taxlaw-12714	236	125	promises	promise	VERB
taxlaw-12714	236	126	a	a	DET
taxlaw-12714	236	127	country	country	NOUN
taxlaw-12714	236	128	to	to	PART
taxlaw-12714	236	129	get	get	VERB
taxlaw-12714	236	130	the	the	DET
taxlaw-12714	236	131	revenues	revenue	NOUN
taxlaw-12714	236	132	derived	derive	VERB
taxlaw-12714	236	133	from	from	ADP
taxlaw-12714	236	134	under	under	ADP
taxlaw-12714	236	135	taxation	taxation	NOUN
taxlaw-12714	236	136	in	in	ADP
taxlaw-12714	236	137	another	another	DET
taxlaw-12714	236	138	country	country	NOUN
taxlaw-12714	236	139	in	in	ADP
taxlaw-12714	236	140	the	the	DET
taxlaw-12714	236	141	absence	absence	NOUN
taxlaw-12714	236	142	of	of	ADP
taxlaw-12714	236	143	the	the	DET
taxlaw-12714	236	144	application	application	NOUN
taxlaw-12714	236	145	of	of	ADP
taxlaw-12714	236	146	an	an	DET
taxlaw-12714	236	147	iir	iir	NOUN
taxlaw-12714	236	148	in	in	ADP
taxlaw-12714	236	149	the	the	DET
taxlaw-12714	236	150	country	country	NOUN
taxlaw-12714	236	151	of	of	ADP
taxlaw-12714	236	152	a	a	DET
taxlaw-12714	236	153	upe	upe	NOUN
taxlaw-12714	236	154	.	.	PUNCT
taxlaw-12714	237	1	however	however	ADV
taxlaw-12714	237	2	,	,	PUNCT
taxlaw-12714	237	3	in	in	ADP
taxlaw-12714	237	4	practice	practice	NOUN
taxlaw-12714	237	5	,	,	PUNCT
taxlaw-12714	237	6	the	the	DET
taxlaw-12714	237	7	country	country	NOUN
taxlaw-12714	237	8	willing	willing	ADJ
taxlaw-12714	237	9	to	to	PART
taxlaw-12714	237	10	access	access	VERB
taxlaw-12714	237	11	those	those	DET
taxlaw-12714	237	12	alleged	allege	VERB
taxlaw-12714	237	13	new	new	ADJ
taxlaw-12714	237	14	revenues	revenue	NOUN
taxlaw-12714	237	15	is	be	AUX
taxlaw-12714	237	16	prevented	prevent	VERB
taxlaw-12714	237	17	from	from	ADP
taxlaw-12714	237	18	doing	do	VERB
taxlaw-12714	237	19	so	so	ADV
taxlaw-12714	237	20	unless	unless	SCONJ
taxlaw-12714	237	21	this	this	DET
taxlaw-12714	237	22	country	country	NOUN
taxlaw-12714	237	23	decides	decide	VERB
taxlaw-12714	237	24	to	to	PART
taxlaw-12714	237	25	tax	tax	VERB
taxlaw-12714	237	26	its	its	PRON
taxlaw-12714	237	27	own	own	ADJ
taxlaw-12714	237	28	subsidiaries	subsidiary	NOUN
taxlaw-12714	237	29	more	more	ADJ
taxlaw-12714	237	30	heavily.61	heavily.61	NOUN
taxlaw-12714	237	31	in	in	ADP
taxlaw-12714	237	32	other	other	ADJ
taxlaw-12714	237	33	words	word	NOUN
taxlaw-12714	237	34	,	,	PUNCT
taxlaw-12714	237	35	what	what	PRON
taxlaw-12714	237	36	is	be	AUX
taxlaw-12714	237	37	presented	present	VERB
taxlaw-12714	237	38	as	as	ADP
taxlaw-12714	237	39	a	a	DET
taxlaw-12714	237	40	new	new	ADJ
taxlaw-12714	237	41	revenue	revenue	NOUN
taxlaw-12714	237	42	source	source	NOUN
taxlaw-12714	237	43	derived	derive	VERB
taxlaw-12714	237	44	from	from	ADP
taxlaw-12714	237	45	the	the	DET
taxlaw-12714	237	46	active	active	ADJ
taxlaw-12714	237	47	endorsement	endorsement	NOUN
taxlaw-12714	237	48	of	of	ADP
taxlaw-12714	237	49	the	the	DET
taxlaw-12714	237	50	global	global	ADJ
taxlaw-12714	237	51	minimum	minimum	ADJ
taxlaw-12714	237	52	tax	tax	NOUN
taxlaw-12714	237	53	rules	rule	NOUN
taxlaw-12714	237	54	—	—	PUNCT
taxlaw-12714	237	55	more	more	ADV
taxlaw-12714	237	56	precisely	precisely	ADV
taxlaw-12714	237	57	,	,	PUNCT
taxlaw-12714	237	58	the	the	DET
taxlaw-12714	237	59	utpr	utpr	NOUN
taxlaw-12714	237	60	—	—	PUNCT
taxlaw-12714	237	61	is	be	AUX
taxlaw-12714	237	62	not	not	PART
taxlaw-12714	237	63	such	such	ADJ
taxlaw-12714	237	64	.	.	PUNCT
taxlaw-12714	238	1	this	this	PRON
taxlaw-12714	238	2	is	be	AUX
taxlaw-12714	238	3	because	because	SCONJ
taxlaw-12714	238	4	the	the	DET
taxlaw-12714	238	5	option	option	NOUN
taxlaw-12714	238	6	for	for	SCONJ
taxlaw-12714	238	7	a	a	DET
taxlaw-12714	238	8	country	country	NOUN
taxlaw-12714	238	9	to	to	PART
taxlaw-12714	238	10	tax	tax	VERB
taxlaw-12714	238	11	its	its	PRON
taxlaw-12714	238	12	own	own	ADJ
taxlaw-12714	238	13	subsidiaries	subsidiary	NOUN
taxlaw-12714	238	14	more	more	ADV
taxlaw-12714	238	15	heavily	heavily	ADV
taxlaw-12714	238	16	has	have	AUX
taxlaw-12714	238	17	always	always	ADV
taxlaw-12714	238	18	existed	exist	VERB
taxlaw-12714	238	19	,	,	PUNCT
taxlaw-12714	238	20	even	even	ADV
taxlaw-12714	238	21	predating	predate	VERB
taxlaw-12714	238	22	the	the	DET
taxlaw-12714	238	23	implementation	implementation	NOUN
taxlaw-12714	238	24	of	of	ADP
taxlaw-12714	238	25	the	the	DET
taxlaw-12714	238	26	global	global	ADJ
taxlaw-12714	238	27	minimum	minimum	ADJ
taxlaw-12714	238	28	tax	tax	NOUN
taxlaw-12714	238	29	rules.62	rules.62	NOUN
taxlaw-12714	238	30	therefore	therefore	ADV
taxlaw-12714	238	31	,	,	PUNCT
taxlaw-12714	238	32	the	the	DET
taxlaw-12714	238	33	new	new	ADJ
taxlaw-12714	238	34	revenue	revenue	NOUN
taxlaw-12714	238	35	source	source	NOUN
taxlaw-12714	238	36	becomes	become	VERB
taxlaw-12714	238	37	again	again	ADV
taxlaw-12714	238	38	more	more	ADV
taxlaw-12714	238	39	illusory	illusory	ADJ
taxlaw-12714	238	40	than	than	ADP
taxlaw-12714	238	41	real	real	ADJ
taxlaw-12714	238	42	.	.	PUNCT
taxlaw-12714	239	1	finally	finally	ADV
taxlaw-12714	239	2	,	,	PUNCT
taxlaw-12714	239	3	it	it	PRON
taxlaw-12714	239	4	is	be	AUX
taxlaw-12714	239	5	perhaps	perhaps	ADV
taxlaw-12714	239	6	important	important	ADJ
taxlaw-12714	239	7	to	to	PART
taxlaw-12714	239	8	note	note	VERB
taxlaw-12714	239	9	that	that	SCONJ
taxlaw-12714	239	10	the	the	DET
taxlaw-12714	239	11	whole	whole	ADJ
taxlaw-12714	239	12	premise	premise	NOUN
taxlaw-12714	239	13	of	of	ADP
taxlaw-12714	239	14	gain	gain	NOUN
taxlaw-12714	239	15	/	/	SYM
taxlaw-12714	239	16	loss	loss	NOUN
taxlaw-12714	239	17	revenues	revenue	NOUN
taxlaw-12714	239	18	simply	simply	ADV
taxlaw-12714	239	19	overestimates	overestimate	VERB
taxlaw-12714	239	20	the	the	DET
taxlaw-12714	239	21	importance	importance	NOUN
taxlaw-12714	239	22	of	of	ADP
taxlaw-12714	239	23	corporate	corporate	ADJ
taxlaw-12714	239	24	income	income	NOUN
taxlaw-12714	239	25	taxation	taxation	NOUN
taxlaw-12714	239	26	worldwide	worldwide	ADV
taxlaw-12714	239	27	,	,	PUNCT
taxlaw-12714	239	28	especially	especially	ADV
taxlaw-12714	239	29	in	in	ADP
taxlaw-12714	239	30	developing	develop	VERB
taxlaw-12714	239	31	countries.63	countries.63	NOUN
taxlaw-12714	239	32	indeed	indeed	ADV
taxlaw-12714	239	33	,	,	PUNCT
taxlaw-12714	239	34	with	with	ADP
taxlaw-12714	239	35	some	some	DET
taxlaw-12714	239	36	exceptions	exception	NOUN
taxlaw-12714	239	37	,	,	PUNCT
taxlaw-12714	239	38	corporate	corporate	ADJ
taxlaw-12714	239	39	income	income	NOUN
taxlaw-12714	239	40	taxation	taxation	NOUN
taxlaw-12714	239	41	plays	play	VERB
taxlaw-12714	239	42	a	a	DET
taxlaw-12714	239	43	less	less	ADV
taxlaw-12714	239	44	important	important	ADJ
taxlaw-12714	239	45	role	role	NOUN
taxlaw-12714	239	46	as	as	ADP
taxlaw-12714	239	47	a	a	DET
taxlaw-12714	239	48	revenue	revenue	NOUN
taxlaw-12714	239	49	collector	collector	NOUN
taxlaw-12714	239	50	in	in	ADP
taxlaw-12714	239	51	comparison	comparison	NOUN
taxlaw-12714	239	52	to	to	ADP
taxlaw-12714	239	53	consumption	consumption	NOUN
taxlaw-12714	239	54	and	and	CCONJ
taxlaw-12714	239	55	personal	personal	ADJ
taxlaw-12714	239	56	income	income	NOUN
taxlaw-12714	239	57	taxes	taxis	NOUN
taxlaw-12714	239	58	.	.	PUNCT
taxlaw-12714	240	1	for	for	ADP
taxlaw-12714	240	2	example	example	NOUN
taxlaw-12714	240	3	,	,	PUNCT
taxlaw-12714	240	4	in	in	ADP
taxlaw-12714	240	5	some	some	PRON
taxlaw-12714	240	6	of	of	ADP
taxlaw-12714	240	7	these	these	DET
taxlaw-12714	240	8	countries	country	NOUN
taxlaw-12714	240	9	,	,	PUNCT
taxlaw-12714	240	10	the	the	DET
taxlaw-12714	240	11	tax	tax	NOUN
taxlaw-12714	240	12	revenues	revenue	NOUN
taxlaw-12714	240	13	from	from	ADP
taxlaw-12714	240	14	corporate	corporate	ADJ
taxlaw-12714	240	15	income	income	NOUN
taxlaw-12714	240	16	taxation	taxation	NOUN
taxlaw-12714	240	17	represent	represent	VERB
taxlaw-12714	240	18	less	less	ADJ
taxlaw-12714	240	19	than	than	ADP
taxlaw-12714	240	20	five	five	NUM
taxlaw-12714	240	21	percent	percent	NOUN
taxlaw-12714	240	22	of	of	ADP
taxlaw-12714	240	23	the	the	DET
taxlaw-12714	240	24	total	total	ADJ
taxlaw-12714	240	25	gdp	gdp	NOUN
taxlaw-12714	240	26	of	of	ADP
taxlaw-12714	240	27	the	the	DET
taxlaw-12714	240	28	country	country	NOUN
taxlaw-12714	240	29	,	,	PUNCT
taxlaw-12714	240	30	a	a	DET
taxlaw-12714	240	31	phenomenon	phenomenon	NOUN
taxlaw-12714	240	32	that	that	PRON
taxlaw-12714	240	33	is	be	AUX
taxlaw-12714	240	34	generally	generally	ADV
taxlaw-12714	240	35	explained	explain	VERB
taxlaw-12714	240	36	by	by	ADP
taxlaw-12714	240	37	factors	factor	NOUN
taxlaw-12714	240	38	such	such	ADJ
taxlaw-12714	240	39	as	as	ADP
taxlaw-12714	240	40	the	the	DET
taxlaw-12714	240	41	different	different	ADJ
taxlaw-12714	240	42	levels	level	NOUN
taxlaw-12714	240	43	of	of	ADP
taxlaw-12714	240	44	sophistication	sophistication	NOUN
taxlaw-12714	240	45	of	of	ADP
taxlaw-12714	240	46	tax	tax	NOUN
taxlaw-12714	240	47	administration	administration	NOUN
taxlaw-12714	240	48	in	in	ADP
taxlaw-12714	240	49	developing	develop	VERB
taxlaw-12714	240	50	countries	country	NOUN
taxlaw-12714	240	51	or	or	CCONJ
taxlaw-12714	240	52	the	the	DET
taxlaw-12714	240	53	political	political	ADJ
taxlaw-12714	240	54	powers	power	NOUN
taxlaw-12714	240	55	of	of	ADP
taxlaw-12714	240	56	the	the	DET
taxlaw-12714	240	57	richest	rich	ADJ
taxlaw-12714	240	58	segments	segment	NOUN
taxlaw-12714	240	59	of	of	ADP
taxlaw-12714	240	60	the	the	DET
taxlaw-12714	240	61	population	population	NOUN
taxlaw-12714	240	62	,	,	PUNCT
taxlaw-12714	240	63	among	among	ADP
taxlaw-12714	240	64	others.64	others.64	PRON
taxlaw-12714	240	65	whatever	whatever	PRON
taxlaw-12714	240	66	the	the	DET
taxlaw-12714	240	67	reasons	reason	NOUN
taxlaw-12714	240	68	for	for	ADP
taxlaw-12714	240	69	this	this	DET
taxlaw-12714	240	70	56	56	NUM
taxlaw-12714	240	71	parada	parada	NOUN
taxlaw-12714	240	72	,	,	PUNCT
taxlaw-12714	240	73	supra	supra	PROPN
taxlaw-12714	240	74	note	note	VERB
taxlaw-12714	240	75	50	50	NUM
taxlaw-12714	240	76	.	.	NUM
taxlaw-12714	241	1	57	57	NUM
taxlaw-12714	242	1	i	i	PRON
taxlaw-12714	242	2	d.	d.	PROPN
taxlaw-12714	242	3	58	58	NUM
taxlaw-12714	243	1	i	i	PRON
taxlaw-12714	243	2	d.	d.	PROPN
taxlaw-12714	243	3	59	59	NUM
taxlaw-12714	243	4	supra	supra	PROPN
taxlaw-12714	243	5	section	section	PROPN
taxlaw-12714	243	6	ii.a	ii.a	PROPN
taxlaw-12714	243	7	.	.	PUNCT
taxlaw-12714	244	1	60	60	NUM
taxlaw-12714	244	2	i	i	PRON
taxlaw-12714	244	3	d.	d.	PROPN
taxlaw-12714	244	4	61	61	NUM
taxlaw-12714	244	5	cui	cui	PROPN
taxlaw-12714	244	6	,	,	PUNCT
taxlaw-12714	244	7	supra	supra	PROPN
taxlaw-12714	244	8	note	note	PROPN
taxlaw-12714	244	9	14	14	NUM
taxlaw-12714	244	10	,	,	PUNCT
taxlaw-12714	244	11	at	at	ADP
taxlaw-12714	244	12	7–8	7–8	NOUN
taxlaw-12714	244	13	.	.	PROPN
taxlaw-12714	244	14	62	62	NUM
taxlaw-12714	245	1	i	i	PRON
taxlaw-12714	245	2	d.	d.	PROPN
taxlaw-12714	245	3	63	63	NUM
taxlaw-12714	245	4	however	however	ADV
taxlaw-12714	245	5	,	,	PUNCT
taxlaw-12714	245	6	we	we	PRON
taxlaw-12714	245	7	must	must	AUX
taxlaw-12714	245	8	consider	consider	VERB
taxlaw-12714	245	9	the	the	DET
taxlaw-12714	245	10	caveats	caveat	NOUN
taxlaw-12714	245	11	in	in	ADP
taxlaw-12714	245	12	measuring	measure	VERB
taxlaw-12714	245	13	the	the	DET
taxlaw-12714	245	14	revenue	revenue	NOUN
taxlaw-12714	245	15	importance	importance	NOUN
taxlaw-12714	245	16	of	of	ADP
taxlaw-12714	245	17	corporate	corporate	ADJ
taxlaw-12714	245	18	income	income	NOUN
taxlaw-12714	245	19	taxes	taxis	NOUN
taxlaw-12714	245	20	(	(	PUNCT
taxlaw-12714	245	21	cit	cit	PROPN
taxlaw-12714	245	22	)	)	PUNCT
taxlaw-12714	245	23	in	in	ADP
taxlaw-12714	245	24	relation	relation	NOUN
taxlaw-12714	245	25	to	to	ADP
taxlaw-12714	245	26	other	other	ADJ
taxlaw-12714	245	27	taxes	taxis	NOUN
taxlaw-12714	245	28	in	in	ADP
taxlaw-12714	245	29	a	a	DET
taxlaw-12714	245	30	specific	specific	ADJ
taxlaw-12714	245	31	country	country	NOUN
taxlaw-12714	245	32	.	.	PUNCT
taxlaw-12714	246	1	see	see	VERB
taxlaw-12714	246	2	discussion	discussion	NOUN
taxlaw-12714	246	3	supra	supra	PROPN
taxlaw-12714	246	4	note	note	PROPN
taxlaw-12714	246	5	47	47	NUM
taxlaw-12714	246	6	.	.	NUM
taxlaw-12714	246	7	64	64	NUM
taxlaw-12714	247	1	i	i	PRON
taxlaw-12714	247	2	d.	d.	NOUN
taxlaw-12714	247	3	2024	2024	NUM
taxlaw-12714	247	4	]	]	X
taxlaw-12714	247	5	global	global	ADJ
taxlaw-12714	247	6	minimum	minimum	ADJ
taxlaw-12714	247	7	taxation	taxation	NOUN
taxlaw-12714	247	8	201	201	NUM
taxlaw-12714	247	9	phenomenon	phenomenon	NOUN
taxlaw-12714	247	10	are	be	AUX
taxlaw-12714	247	11	,	,	PUNCT
taxlaw-12714	247	12	what	what	PRON
taxlaw-12714	247	13	is	be	AUX
taxlaw-12714	247	14	important	important	ADJ
taxlaw-12714	247	15	to	to	PART
taxlaw-12714	247	16	understand	understand	VERB
taxlaw-12714	247	17	at	at	ADP
taxlaw-12714	247	18	this	this	DET
taxlaw-12714	247	19	point	point	NOUN
taxlaw-12714	247	20	is	be	AUX
taxlaw-12714	247	21	that	that	SCONJ
taxlaw-12714	247	22	the	the	DET
taxlaw-12714	247	23	relative	relative	ADJ
taxlaw-12714	247	24	lack	lack	NOUN
taxlaw-12714	247	25	of	of	ADP
taxlaw-12714	247	26	importance	importance	NOUN
taxlaw-12714	247	27	of	of	ADP
taxlaw-12714	247	28	corporate	corporate	ADJ
taxlaw-12714	247	29	income	income	NOUN
taxlaw-12714	247	30	taxes	taxis	NOUN
taxlaw-12714	247	31	in	in	ADP
taxlaw-12714	247	32	developing	develop	VERB
taxlaw-12714	247	33	countries	country	NOUN
taxlaw-12714	247	34	certainly	certainly	ADV
taxlaw-12714	247	35	contrasts	contrast	VERB
taxlaw-12714	247	36	with	with	ADP
taxlaw-12714	247	37	the	the	DET
taxlaw-12714	247	38	narrative	narrative	NOUN
taxlaw-12714	247	39	constructed	construct	VERB
taxlaw-12714	247	40	behind	behind	ADP
taxlaw-12714	247	41	the	the	DET
taxlaw-12714	247	42	idea	idea	NOUN
taxlaw-12714	247	43	of	of	ADP
taxlaw-12714	247	44	a	a	DET
taxlaw-12714	247	45	global	global	ADJ
taxlaw-12714	247	46	minimum	minimum	ADJ
taxlaw-12714	247	47	effective	effective	ADJ
taxlaw-12714	247	48	corporate	corporate	ADJ
taxlaw-12714	247	49	income	income	NOUN
taxlaw-12714	247	50	tax	tax	NOUN
taxlaw-12714	247	51	,	,	PUNCT
taxlaw-12714	247	52	especially	especially	ADV
taxlaw-12714	247	53	when	when	SCONJ
taxlaw-12714	247	54	that	that	DET
taxlaw-12714	247	55	narrative	narrative	NOUN
taxlaw-12714	247	56	embraces	embrace	VERB
taxlaw-12714	247	57	the	the	DET
taxlaw-12714	247	58	idea	idea	NOUN
taxlaw-12714	247	59	that	that	SCONJ
taxlaw-12714	247	60	an	an	DET
taxlaw-12714	247	61	active	active	ADJ
taxlaw-12714	247	62	or	or	CCONJ
taxlaw-12714	247	63	passive	passive	ADJ
taxlaw-12714	247	64	endorsement	endorsement	NOUN
taxlaw-12714	247	65	of	of	ADP
taxlaw-12714	247	66	the	the	DET
taxlaw-12714	247	67	project	project	NOUN
taxlaw-12714	247	68	will	will	AUX
taxlaw-12714	247	69	directly	directly	ADV
taxlaw-12714	247	70	impact	impact	VERB
taxlaw-12714	247	71	the	the	DET
taxlaw-12714	247	72	revenue	revenue	NOUN
taxlaw-12714	247	73	collection	collection	NOUN
taxlaw-12714	247	74	in	in	ADP
taxlaw-12714	247	75	developing	develop	VERB
taxlaw-12714	247	76	countries	country	NOUN
taxlaw-12714	247	77	.	.	PUNCT
taxlaw-12714	248	1	d.	d.	PROPN
taxlaw-12714	248	2	the	the	DET
taxlaw-12714	248	3	costs	cost	NOUN
taxlaw-12714	248	4	of	of	ADP
taxlaw-12714	248	5	a	a	DET
taxlaw-12714	248	6	“	"	PUNCT
taxlaw-12714	248	7	benefits	benefit	NOUN
taxlaw-12714	248	8	for	for	ADP
taxlaw-12714	248	9	all	all	DET
taxlaw-12714	248	10	”	"	PUNCT
taxlaw-12714	248	11	narrative	narrative	NOUN
taxlaw-12714	248	12	the	the	DET
taxlaw-12714	248	13	narrative	narrative	NOUN
taxlaw-12714	248	14	of	of	ADP
taxlaw-12714	248	15	“	"	PUNCT
taxlaw-12714	248	16	benefits	benefit	NOUN
taxlaw-12714	248	17	for	for	ADP
taxlaw-12714	248	18	all	all	PRON
taxlaw-12714	248	19	”	"	PUNCT
taxlaw-12714	248	20	underlying	underlie	VERB
taxlaw-12714	248	21	the	the	DET
taxlaw-12714	248	22	project	project	NOUN
taxlaw-12714	248	23	for	for	ADP
taxlaw-12714	248	24	a	a	DET
taxlaw-12714	248	25	global	global	ADJ
taxlaw-12714	248	26	minimum	minimum	ADJ
taxlaw-12714	248	27	tax	tax	NOUN
taxlaw-12714	248	28	is	be	AUX
taxlaw-12714	248	29	persuasive	persuasive	ADJ
taxlaw-12714	248	30	but	but	CCONJ
taxlaw-12714	248	31	also	also	ADV
taxlaw-12714	248	32	misleading	misleading	ADJ
taxlaw-12714	248	33	,	,	PUNCT
taxlaw-12714	248	34	especially	especially	ADV
taxlaw-12714	248	35	from	from	ADP
taxlaw-12714	248	36	the	the	DET
taxlaw-12714	248	37	perspective	perspective	NOUN
taxlaw-12714	248	38	of	of	ADP
taxlaw-12714	248	39	developing	develop	VERB
taxlaw-12714	248	40	countries	country	NOUN
taxlaw-12714	248	41	.	.	PUNCT
taxlaw-12714	249	1	indeed	indeed	ADV
taxlaw-12714	249	2	,	,	PUNCT
taxlaw-12714	249	3	it	it	PRON
taxlaw-12714	249	4	does	do	AUX
taxlaw-12714	249	5	not	not	PART
taxlaw-12714	249	6	only	only	ADV
taxlaw-12714	249	7	start	start	VERB
taxlaw-12714	249	8	from	from	ADP
taxlaw-12714	249	9	the	the	DET
taxlaw-12714	249	10	basis	basis	NOUN
taxlaw-12714	249	11	that	that	SCONJ
taxlaw-12714	249	12	all	all	DET
taxlaw-12714	249	13	corporate	corporate	ADJ
taxlaw-12714	249	14	income	income	NOUN
taxlaw-12714	249	15	tax	tax	NOUN
taxlaw-12714	249	16	incentives	incentive	NOUN
taxlaw-12714	249	17	offered	offer	VERB
taxlaw-12714	249	18	by	by	ADP
taxlaw-12714	249	19	developing	develop	VERB
taxlaw-12714	249	20	countries	country	NOUN
taxlaw-12714	249	21	do	do	VERB
taxlaw-12714	249	22	not	not	PART
taxlaw-12714	249	23	—	—	PUNCT
taxlaw-12714	249	24	and	and	CCONJ
taxlaw-12714	249	25	will	will	AUX
taxlaw-12714	249	26	not	not	PART
taxlaw-12714	249	27	—	—	PUNCT
taxlaw-12714	249	28	work	work	VERB
taxlaw-12714	249	29	,	,	PUNCT
taxlaw-12714	249	30	but	but	CCONJ
taxlaw-12714	249	31	it	it	PRON
taxlaw-12714	249	32	also	also	ADV
taxlaw-12714	249	33	assumes	assume	VERB
taxlaw-12714	249	34	that	that	SCONJ
taxlaw-12714	249	35	all	all	DET
taxlaw-12714	249	36	developing	develop	VERB
taxlaw-12714	249	37	countries	country	NOUN
taxlaw-12714	249	38	have	have	VERB
taxlaw-12714	249	39	the	the	DET
taxlaw-12714	249	40	same	same	ADJ
taxlaw-12714	249	41	capabilities	capability	NOUN
taxlaw-12714	249	42	to	to	PART
taxlaw-12714	249	43	adapt	adapt	VERB
taxlaw-12714	249	44	to	to	ADP
taxlaw-12714	249	45	the	the	DET
taxlaw-12714	249	46	new	new	ADJ
taxlaw-12714	249	47	standards	standard	NOUN
taxlaw-12714	249	48	of	of	ADP
taxlaw-12714	249	49	non	non	ADJ
taxlaw-12714	249	50	-	-	ADJ
taxlaw-12714	249	51	corporate	corporate	ADJ
taxlaw-12714	249	52	income	income	NOUN
taxlaw-12714	249	53	tax	tax	NOUN
taxlaw-12714	249	54	competition	competition	NOUN
taxlaw-12714	249	55	,	,	PUNCT
taxlaw-12714	249	56	offering	offer	VERB
taxlaw-12714	249	57	them	they	PRON
taxlaw-12714	249	58	the	the	DET
taxlaw-12714	249	59	holy	holy	ADJ
taxlaw-12714	249	60	grail	grail	NOUN
taxlaw-12714	249	61	of	of	ADP
taxlaw-12714	249	62	more	more	ADJ
taxlaw-12714	249	63	revenues	revenue	NOUN
taxlaw-12714	249	64	if	if	SCONJ
taxlaw-12714	249	65	they	they	PRON
taxlaw-12714	249	66	accept	accept	VERB
taxlaw-12714	249	67	the	the	DET
taxlaw-12714	249	68	terms	term	NOUN
taxlaw-12714	249	69	of	of	ADP
taxlaw-12714	249	70	the	the	DET
taxlaw-12714	249	71	new	new	ADJ
taxlaw-12714	249	72	global	global	ADJ
taxlaw-12714	249	73	deal	deal	NOUN
taxlaw-12714	249	74	or	or	CCONJ
taxlaw-12714	249	75	the	the	DET
taxlaw-12714	249	76	hell	hell	NOUN
taxlaw-12714	249	77	of	of	ADP
taxlaw-12714	249	78	losing	lose	VERB
taxlaw-12714	249	79	money	money	NOUN
taxlaw-12714	249	80	if	if	SCONJ
taxlaw-12714	249	81	they	they	PRON
taxlaw-12714	249	82	do	do	AUX
taxlaw-12714	249	83	not.65	not.65	VERB
taxlaw-12714	249	84	this	this	PRON
taxlaw-12714	249	85	can	can	AUX
taxlaw-12714	249	86	prove	prove	VERB
taxlaw-12714	249	87	to	to	PART
taxlaw-12714	249	88	be	be	AUX
taxlaw-12714	249	89	tremendously	tremendously	ADV
taxlaw-12714	249	90	costly	costly	ADJ
taxlaw-12714	249	91	for	for	ADP
taxlaw-12714	249	92	many	many	ADJ
taxlaw-12714	249	93	developing	develop	VERB
taxlaw-12714	249	94	countries	country	NOUN
taxlaw-12714	249	95	for	for	ADP
taxlaw-12714	249	96	various	various	ADJ
taxlaw-12714	249	97	reasons	reason	NOUN
taxlaw-12714	249	98	.	.	PUNCT
taxlaw-12714	250	1	firstly	firstly	ADV
taxlaw-12714	250	2	,	,	PUNCT
taxlaw-12714	250	3	developing	develop	VERB
taxlaw-12714	250	4	countries	country	NOUN
taxlaw-12714	250	5	are	be	AUX
taxlaw-12714	250	6	forced	force	VERB
taxlaw-12714	250	7	to	to	PART
taxlaw-12714	250	8	assume	assume	VERB
taxlaw-12714	250	9	very	very	ADV
taxlaw-12714	250	10	high	high	ADJ
taxlaw-12714	250	11	administrative	administrative	ADJ
taxlaw-12714	250	12	costs	cost	NOUN
taxlaw-12714	250	13	related	relate	VERB
taxlaw-12714	250	14	to	to	ADP
taxlaw-12714	250	15	the	the	DET
taxlaw-12714	250	16	implementation	implementation	NOUN
taxlaw-12714	250	17	of	of	ADP
taxlaw-12714	250	18	rules	rule	NOUN
taxlaw-12714	250	19	that	that	PRON
taxlaw-12714	250	20	are	be	AUX
taxlaw-12714	250	21	highly	highly	ADV
taxlaw-12714	250	22	technical	technical	ADJ
taxlaw-12714	250	23	only	only	ADV
taxlaw-12714	250	24	under	under	ADP
taxlaw-12714	250	25	the	the	DET
taxlaw-12714	250	26	assumption	assumption	NOUN
taxlaw-12714	250	27	that	that	SCONJ
taxlaw-12714	250	28	they	they	PRON
taxlaw-12714	250	29	will	will	AUX
taxlaw-12714	250	30	act	act	VERB
taxlaw-12714	250	31	as	as	ADP
taxlaw-12714	250	32	“	"	PUNCT
taxlaw-12714	250	33	default	default	NOUN
taxlaw-12714	250	34	revenue	revenue	NOUN
taxlaw-12714	250	35	collectors	collector	NOUN
taxlaw-12714	250	36	”	"	PUNCT
taxlaw-12714	250	37	for	for	ADP
taxlaw-12714	250	38	those	those	DET
taxlaw-12714	250	39	cases	case	NOUN
taxlaw-12714	250	40	in	in	ADP
taxlaw-12714	250	41	which	which	PRON
taxlaw-12714	250	42	other	other	ADJ
taxlaw-12714	250	43	countries	country	NOUN
taxlaw-12714	250	44	decide	decide	VERB
taxlaw-12714	250	45	to	to	PART
taxlaw-12714	250	46	tax	tax	VERB
taxlaw-12714	250	47	under	under	ADP
taxlaw-12714	250	48	the	the	DET
taxlaw-12714	250	49	new	new	ADJ
taxlaw-12714	250	50	minimum.66	minimum.66	NOUN
taxlaw-12714	250	51	however	however	ADV
taxlaw-12714	250	52	,	,	PUNCT
taxlaw-12714	250	53	as	as	SCONJ
taxlaw-12714	250	54	argued	argue	VERB
taxlaw-12714	250	55	already	already	ADV
taxlaw-12714	250	56	in	in	ADP
taxlaw-12714	250	57	this	this	DET
taxlaw-12714	250	58	article,67	article,67	NOUN
taxlaw-12714	250	59	this	this	DET
taxlaw-12714	250	60	premise	premise	NOUN
taxlaw-12714	250	61	is	be	AUX
taxlaw-12714	250	62	very	very	ADV
taxlaw-12714	250	63	fragile	fragile	ADJ
taxlaw-12714	250	64	,	,	PUNCT
taxlaw-12714	250	65	especially	especially	ADV
taxlaw-12714	250	66	when	when	SCONJ
taxlaw-12714	250	67	one	one	PRON
taxlaw-12714	250	68	digs	dig	VERB
taxlaw-12714	250	69	into	into	ADP
taxlaw-12714	250	70	the	the	DET
taxlaw-12714	250	71	technicalities	technicality	NOUN
taxlaw-12714	250	72	of	of	ADP
taxlaw-12714	250	73	the	the	DET
taxlaw-12714	250	74	rules	rule	NOUN
taxlaw-12714	250	75	,	,	PUNCT
taxlaw-12714	250	76	such	such	ADJ
taxlaw-12714	250	77	as	as	ADP
taxlaw-12714	250	78	the	the	DET
taxlaw-12714	250	79	case	case	NOUN
taxlaw-12714	250	80	of	of	ADP
taxlaw-12714	250	81	the	the	DET
taxlaw-12714	250	82	application	application	NOUN
taxlaw-12714	250	83	of	of	ADP
taxlaw-12714	250	84	the	the	DET
taxlaw-12714	250	85	utpr	utpr	NOUN
taxlaw-12714	250	86	or	or	CCONJ
taxlaw-12714	250	87	the	the	DET
taxlaw-12714	250	88	introduction	introduction	NOUN
taxlaw-12714	250	89	of	of	ADP
taxlaw-12714	250	90	domestic	domestic	ADJ
taxlaw-12714	250	91	minimum	minimum	ADJ
taxlaw-12714	250	92	taxes	taxis	NOUN
taxlaw-12714	250	93	resembling	resemble	VERB
taxlaw-12714	250	94	the	the	DET
taxlaw-12714	250	95	global	global	ADJ
taxlaw-12714	250	96	minimum	minimum	NOUN
taxlaw-12714	250	97	tax.68	tax.68	PROPN
taxlaw-12714	250	98	in	in	ADP
taxlaw-12714	250	99	both	both	DET
taxlaw-12714	250	100	cases	case	NOUN
taxlaw-12714	250	101	,	,	PUNCT
taxlaw-12714	250	102	the	the	DET
taxlaw-12714	250	103	alleged	allege	VERB
taxlaw-12714	250	104	“	"	PUNCT
taxlaw-12714	250	105	benefits	benefit	NOUN
taxlaw-12714	250	106	for	for	ADP
taxlaw-12714	250	107	all	all	DET
taxlaw-12714	250	108	”	"	PUNCT
taxlaw-12714	250	109	narrative	narrative	NOUN
taxlaw-12714	250	110	proves	prove	VERB
taxlaw-12714	250	111	to	to	PART
taxlaw-12714	250	112	be	be	AUX
taxlaw-12714	250	113	unclear	unclear	ADJ
taxlaw-12714	250	114	when	when	SCONJ
taxlaw-12714	250	115	additional	additional	ADJ
taxlaw-12714	250	116	economic	economic	ADJ
taxlaw-12714	250	117	factors	factor	NOUN
taxlaw-12714	250	118	are	be	AUX
taxlaw-12714	250	119	considered69	considered69	ADJ
taxlaw-12714	250	120	or	or	CCONJ
taxlaw-12714	250	121	when	when	SCONJ
taxlaw-12714	250	122	one	one	PRON
taxlaw-12714	250	123	realizes	realize	VERB
taxlaw-12714	250	124	that	that	SCONJ
taxlaw-12714	250	125	what	what	PRON
taxlaw-12714	250	126	is	be	AUX
taxlaw-12714	250	127	presented	present	VERB
taxlaw-12714	250	128	as	as	ADP
taxlaw-12714	250	129	a	a	DET
taxlaw-12714	250	130	new	new	ADJ
taxlaw-12714	250	131	revenue	revenue	NOUN
taxlaw-12714	250	132	source	source	NOUN
taxlaw-12714	250	133	derived	derive	VERB
taxlaw-12714	250	134	from	from	ADP
taxlaw-12714	250	135	the	the	DET
taxlaw-12714	250	136	active	active	ADJ
taxlaw-12714	250	137	endorsement	endorsement	NOUN
taxlaw-12714	250	138	of	of	ADP
taxlaw-12714	250	139	the	the	DET
taxlaw-12714	250	140	global	global	ADJ
taxlaw-12714	250	141	minimum	minimum	ADJ
taxlaw-12714	250	142	tax	tax	NOUN
taxlaw-12714	250	143	rules	rule	NOUN
taxlaw-12714	250	144	already	already	ADV
taxlaw-12714	250	145	existed	exist	VERB
taxlaw-12714	250	146	in	in	ADP
taxlaw-12714	250	147	the	the	DET
taxlaw-12714	250	148	absence	absence	NOUN
taxlaw-12714	250	149	of	of	ADP
taxlaw-12714	250	150	the	the	DET
taxlaw-12714	250	151	rules.70	rules.70	NOUN
taxlaw-12714	250	152	secondly	secondly	ADV
taxlaw-12714	250	153	,	,	PUNCT
taxlaw-12714	250	154	this	this	DET
taxlaw-12714	250	155	narrative	narrative	NOUN
taxlaw-12714	250	156	is	be	AUX
taxlaw-12714	250	157	quite	quite	ADV
taxlaw-12714	250	158	worrisome	worrisome	ADJ
taxlaw-12714	250	159	,	,	PUNCT
taxlaw-12714	250	160	particularly	particularly	ADV
taxlaw-12714	250	161	from	from	ADP
taxlaw-12714	250	162	the	the	DET
taxlaw-12714	250	163	perspective	perspective	NOUN
taxlaw-12714	250	164	of	of	ADP
taxlaw-12714	250	165	the	the	DET
taxlaw-12714	250	166	global	global	ADJ
taxlaw-12714	250	167	tax	tax	NOUN
taxlaw-12714	250	168	dynamics	dynamic	NOUN
taxlaw-12714	250	169	between	between	ADP
taxlaw-12714	250	170	developed	develop	VERB
taxlaw-12714	250	171	and	and	CCONJ
taxlaw-12714	250	172	developing	develop	VERB
taxlaw-12714	250	173	65	65	NUM
taxlaw-12714	250	174	supra	supra	ADJ
taxlaw-12714	250	175	sections	section	NOUN
taxlaw-12714	250	176	iii.a	iii.a	PROPN
taxlaw-12714	250	177	,	,	PUNCT
taxlaw-12714	250	178	iii.b	iii.b	X
taxlaw-12714	250	179	.	.	NOUN
taxlaw-12714	250	180	,	,	PUNCT
taxlaw-12714	250	181	and	and	CCONJ
taxlaw-12714	250	182	iii.c	iii.c	NOUN
taxlaw-12714	250	183	.	.	PUNCT
taxlaw-12714	250	184	66	66	NUM
taxlaw-12714	250	185	englisch	englisch	ADJ
taxlaw-12714	250	186	,	,	PUNCT
taxlaw-12714	250	187	supra	supra	ADJ
taxlaw-12714	250	188	note	note	NOUN
taxlaw-12714	250	189	3	3	NUM
taxlaw-12714	250	190	,	,	PUNCT
taxlaw-12714	250	191	at	at	ADP
taxlaw-12714	250	192	18	18	NUM
taxlaw-12714	250	193	(	(	PUNCT
taxlaw-12714	250	194	warning	warn	VERB
taxlaw-12714	250	195	that	that	SCONJ
taxlaw-12714	250	196	not	not	PART
taxlaw-12714	250	197	all	all	DET
taxlaw-12714	250	198	developing	develop	VERB
taxlaw-12714	250	199	countries	country	NOUN
taxlaw-12714	250	200	’	'	PUNCT
taxlaw-12714	250	201	tax	tax	NOUN
taxlaw-12714	250	202	administrations	administration	NOUN
taxlaw-12714	250	203	are	be	AUX
taxlaw-12714	250	204	in	in	ADP
taxlaw-12714	250	205	a	a	DET
taxlaw-12714	250	206	capable	capable	ADJ
taxlaw-12714	250	207	position	position	NOUN
taxlaw-12714	250	208	to	to	PART
taxlaw-12714	250	209	fully	fully	ADV
taxlaw-12714	250	210	cope	cope	VERB
taxlaw-12714	250	211	with	with	ADP
taxlaw-12714	250	212	the	the	DET
taxlaw-12714	250	213	“	"	PUNCT
taxlaw-12714	250	214	inherently	inherently	ADV
taxlaw-12714	250	215	complex	complex	ADJ
taxlaw-12714	250	216	globe	globe	NOUN
taxlaw-12714	250	217	rules	rule	NOUN
taxlaw-12714	250	218	”	"	PUNCT
taxlaw-12714	250	219	)	)	PUNCT
taxlaw-12714	250	220	.	.	PUNCT
taxlaw-12714	251	1	see	see	VERB
taxlaw-12714	251	2	also	also	ADV
taxlaw-12714	251	3	titus	titus	PROPN
taxlaw-12714	251	4	,	,	PUNCT
taxlaw-12714	251	5	supra	supra	PROPN
taxlaw-12714	251	6	note	note	PROPN
taxlaw-12714	251	7	41	41	NUM
taxlaw-12714	251	8	,	,	PUNCT
taxlaw-12714	251	9	at	at	ADP
taxlaw-12714	251	10	717	717	NUM
taxlaw-12714	251	11	(	(	PUNCT
taxlaw-12714	251	12	doubting	doubt	VERB
taxlaw-12714	251	13	whether	whether	SCONJ
taxlaw-12714	251	14	the	the	DET
taxlaw-12714	251	15	administrative	administrative	ADJ
taxlaw-12714	251	16	burden	burden	NOUN
taxlaw-12714	251	17	of	of	ADP
taxlaw-12714	251	18	the	the	DET
taxlaw-12714	251	19	globe	globe	NOUN
taxlaw-12714	251	20	rules	rule	NOUN
taxlaw-12714	251	21	can	can	AUX
taxlaw-12714	251	22	be	be	AUX
taxlaw-12714	251	23	offset	offset	VERB
taxlaw-12714	251	24	with	with	ADP
taxlaw-12714	251	25	the	the	DET
taxlaw-12714	251	26	alleged	allege	VERB
taxlaw-12714	251	27	new	new	ADJ
taxlaw-12714	251	28	revenues	revenue	NOUN
taxlaw-12714	251	29	)	)	PUNCT
taxlaw-12714	251	30	;	;	PUNCT
taxlaw-12714	251	31	leopoldo	leopoldo	PROPN
taxlaw-12714	251	32	parada	parada	PROPN
taxlaw-12714	251	33	,	,	PUNCT
taxlaw-12714	251	34	el	el	PROPN
taxlaw-12714	251	35	acuerdo	acuerdo	PROPN
taxlaw-12714	251	36	fiscal	fiscal	PROPN
taxlaw-12714	251	37	internacional	internacional	PROPN
taxlaw-12714	251	38	:	:	PUNCT
taxlaw-12714	251	39	impacto	impacto	X
taxlaw-12714	251	40	en	en	ADP
taxlaw-12714	251	41	economías	economías	NOUN
taxlaw-12714	251	42	emergentes	emergente	NOUN
taxlaw-12714	251	43	[	[	PUNCT
taxlaw-12714	251	44	the	the	DET
taxlaw-12714	251	45	global	global	ADJ
taxlaw-12714	251	46	tax	tax	NOUN
taxlaw-12714	251	47	agreement	agreement	NOUN
taxlaw-12714	251	48	:	:	PUNCT
taxlaw-12714	251	49	impact	impact	NOUN
taxlaw-12714	251	50	upon	upon	SCONJ
taxlaw-12714	251	51	emerging	emerge	VERB
taxlaw-12714	251	52	economies	economy	NOUN
taxlaw-12714	251	53	]	]	PUNCT
taxlaw-12714	251	54	,	,	PUNCT
taxlaw-12714	251	55	46	46	NUM
taxlaw-12714	251	56	estudios	estudio	NOUN
taxlaw-12714	251	57	de	de	ADP
taxlaw-12714	251	58	derecho	derecho	PROPN
taxlaw-12714	251	59	tributario	tributario	PROPN
taxlaw-12714	251	60	,	,	PUNCT
taxlaw-12714	251	61	derecho	derecho	NOUN
taxlaw-12714	251	62	aduanero	aduanero	NOUN
taxlaw-12714	251	63	y	y	PROPN
taxlaw-12714	251	64	comercio	comercio	PROPN
taxlaw-12714	251	65	exterior	exterior	PROPN
taxlaw-12714	251	66	267	267	NUM
taxlaw-12714	251	67	,	,	PUNCT
taxlaw-12714	251	68	290	290	NUM
taxlaw-12714	251	69	(	(	PUNCT
taxlaw-12714	251	70	2022	2022	NUM
taxlaw-12714	251	71	)	)	PUNCT
taxlaw-12714	251	72	(	(	PUNCT
taxlaw-12714	251	73	arguing	argue	VERB
taxlaw-12714	251	74	that	that	SCONJ
taxlaw-12714	251	75	emerging	emerge	VERB
taxlaw-12714	251	76	economies	economy	NOUN
taxlaw-12714	251	77	will	will	AUX
taxlaw-12714	251	78	not	not	PART
taxlaw-12714	251	79	only	only	ADV
taxlaw-12714	251	80	deal	deal	VERB
taxlaw-12714	251	81	with	with	ADP
taxlaw-12714	251	82	the	the	DET
taxlaw-12714	251	83	complexities	complexity	NOUN
taxlaw-12714	251	84	of	of	ADP
taxlaw-12714	251	85	pillar	pillar	NOUN
taxlaw-12714	251	86	two	two	NUM
taxlaw-12714	251	87	,	,	PUNCT
taxlaw-12714	251	88	but	but	CCONJ
taxlaw-12714	251	89	also	also	ADV
taxlaw-12714	251	90	with	with	ADP
taxlaw-12714	251	91	the	the	DET
taxlaw-12714	251	92	increased	increase	VERB
taxlaw-12714	251	93	sophistication	sophistication	NOUN
taxlaw-12714	251	94	of	of	ADP
taxlaw-12714	251	95	the	the	DET
taxlaw-12714	251	96	taxpayers	taxpayer	NOUN
taxlaw-12714	251	97	willing	willing	ADJ
taxlaw-12714	251	98	to	to	PART
taxlaw-12714	251	99	be	be	AUX
taxlaw-12714	251	100	out	out	ADP
taxlaw-12714	251	101	of	of	ADP
taxlaw-12714	251	102	the	the	DET
taxlaw-12714	251	103	scope	scope	NOUN
taxlaw-12714	251	104	of	of	ADP
taxlaw-12714	251	105	it	it	PRON
taxlaw-12714	251	106	)	)	PUNCT
taxlaw-12714	251	107	.	.	PUNCT
taxlaw-12714	252	1	67	67	NUM
taxlaw-12714	252	2	supra	supra	PROPN
taxlaw-12714	252	3	section	section	NOUN
taxlaw-12714	252	4	ii.c	ii.c	VERB
taxlaw-12714	252	5	.	.	PUNCT
taxlaw-12714	253	1	68	68	NUM
taxlaw-12714	253	2	supra	supra	PROPN
taxlaw-12714	253	3	section	section	NOUN
taxlaw-12714	253	4	ii.a	ii.a	PROPN
taxlaw-12714	253	5	.	.	PUNCT
taxlaw-12714	254	1	69	69	NUM
taxlaw-12714	254	2	this	this	PRON
taxlaw-12714	254	3	is	be	AUX
taxlaw-12714	254	4	the	the	DET
taxlaw-12714	254	5	case	case	NOUN
taxlaw-12714	254	6	of	of	ADP
taxlaw-12714	254	7	elasticities	elasticity	NOUN
taxlaw-12714	254	8	of	of	ADP
taxlaw-12714	254	9	investment	investment	NOUN
taxlaw-12714	254	10	and	and	CCONJ
taxlaw-12714	254	11	competitive	competitive	ADJ
taxlaw-12714	254	12	advantages	advantage	NOUN
taxlaw-12714	254	13	as	as	ADP
taxlaw-12714	254	14	two	two	NUM
taxlaw-12714	254	15	dynamic	dynamic	ADJ
taxlaw-12714	254	16	factors	factor	NOUN
taxlaw-12714	254	17	to	to	PART
taxlaw-12714	254	18	be	be	AUX
taxlaw-12714	254	19	considered	consider	VERB
taxlaw-12714	254	20	in	in	ADP
taxlaw-12714	254	21	the	the	DET
taxlaw-12714	254	22	implementation	implementation	NOUN
taxlaw-12714	254	23	of	of	ADP
taxlaw-12714	254	24	a	a	DET
taxlaw-12714	254	25	domestic	domestic	ADJ
taxlaw-12714	254	26	minimum	minimum	ADJ
taxlaw-12714	254	27	tax	tax	NOUN
taxlaw-12714	254	28	that	that	PRON
taxlaw-12714	254	29	resembles	resemble	VERB
taxlaw-12714	254	30	the	the	DET
taxlaw-12714	254	31	global	global	ADJ
taxlaw-12714	254	32	minimum	minimum	ADJ
taxlaw-12714	254	33	tax	tax	NOUN
taxlaw-12714	254	34	rules	rule	NOUN
taxlaw-12714	254	35	.	.	PUNCT
taxlaw-12714	255	1	parada	parada	PROPN
taxlaw-12714	255	2	,	,	PUNCT
taxlaw-12714	255	3	supra	supra	PROPN
taxlaw-12714	255	4	note	note	VERB
taxlaw-12714	255	5	50	50	NUM
taxlaw-12714	255	6	.	.	X
taxlaw-12714	255	7	70	70	NUM
taxlaw-12714	256	1	this	this	PRON
taxlaw-12714	256	2	is	be	AUX
taxlaw-12714	256	3	the	the	DET
taxlaw-12714	256	4	case	case	NOUN
taxlaw-12714	256	5	of	of	ADP
taxlaw-12714	256	6	the	the	DET
taxlaw-12714	256	7	utpr	utpr	NOUN
taxlaw-12714	256	8	,	,	PUNCT
taxlaw-12714	256	9	as	as	SCONJ
taxlaw-12714	256	10	wei	wei	PROPN
taxlaw-12714	256	11	cui	cui	PROPN
taxlaw-12714	256	12	correctly	correctly	ADV
taxlaw-12714	256	13	argues	argue	VERB
taxlaw-12714	256	14	:	:	PUNCT
taxlaw-12714	256	15	“	"	PUNCT
taxlaw-12714	256	16	many	many	ADJ
taxlaw-12714	256	17	discussions	discussion	NOUN
taxlaw-12714	256	18	.	.	PUNCT
taxlaw-12714	256	19	.	.	PUNCT
taxlaw-12714	256	20	.	.	PUNCT
taxlaw-12714	257	1	perpetuate	perpetuate	VERB
taxlaw-12714	257	2	the	the	DET
taxlaw-12714	257	3	idea	idea	NOUN
taxlaw-12714	257	4	that	that	SCONJ
taxlaw-12714	257	5	the	the	DET
taxlaw-12714	257	6	utpr	utpr	NOUN
taxlaw-12714	257	7	gives	give	VERB
taxlaw-12714	257	8	the	the	DET
taxlaw-12714	257	9	adopter	adopter	ADJ
taxlaw-12714	257	10	country	country	NOUN
taxlaw-12714	257	11	a	a	DET
taxlaw-12714	257	12	right	right	NOUN
taxlaw-12714	257	13	to	to	PART
taxlaw-12714	257	14	dip	dip	VERB
taxlaw-12714	257	15	into	into	ADP
taxlaw-12714	257	16	a	a	DET
taxlaw-12714	257	17	pot	pot	NOUN
taxlaw-12714	257	18	of	of	ADP
taxlaw-12714	257	19	undertaxed	undertaxed	ADJ
taxlaw-12714	257	20	profit	profit	NOUN
taxlaw-12714	257	21	when	when	SCONJ
taxlaw-12714	257	22	other	other	ADJ
taxlaw-12714	257	23	countries	country	NOUN
taxlaw-12714	257	24	fail	fail	VERB
taxlaw-12714	257	25	to	to	PART
taxlaw-12714	257	26	adequately	adequately	ADV
taxlaw-12714	257	27	tax	tax	VERB
taxlaw-12714	257	28	such	such	ADJ
taxlaw-12714	257	29	profit	profit	NOUN
taxlaw-12714	257	30	.	.	PUNCT
taxlaw-12714	257	31	”	"	PUNCT
taxlaw-12714	258	1	cui	cui	PROPN
taxlaw-12714	258	2	,	,	PUNCT
taxlaw-12714	258	3	supra	supra	PROPN
taxlaw-12714	258	4	note	note	PROPN
taxlaw-12714	258	5	14	14	NUM
taxlaw-12714	258	6	,	,	PUNCT
taxlaw-12714	258	7	at	at	ADP
taxlaw-12714	258	8	23	23	NUM
taxlaw-12714	258	9	.	.	PUNCT
taxlaw-12714	259	1	however	however	ADV
taxlaw-12714	259	2	,	,	PUNCT
taxlaw-12714	259	3	such	such	DET
taxlaw-12714	259	4	an	an	DET
taxlaw-12714	259	5	understanding	understanding	NOUN
taxlaw-12714	259	6	makes	make	VERB
taxlaw-12714	259	7	more	more	ADJ
taxlaw-12714	259	8	sense	sense	NOUN
taxlaw-12714	259	9	when	when	SCONJ
taxlaw-12714	259	10	the	the	DET
taxlaw-12714	259	11	utpr	utpr	NOUN
taxlaw-12714	259	12	was	be	AUX
taxlaw-12714	259	13	designed	design	VERB
taxlaw-12714	259	14	as	as	ADP
taxlaw-12714	259	15	an	an	DET
taxlaw-12714	259	16	under	under	ADV
taxlaw-12714	259	17	-	-	PUNCT
taxlaw-12714	259	18	taxed	tax	VERB
taxlaw-12714	259	19	payment	payment	NOUN
taxlaw-12714	259	20	rule	rule	NOUN
taxlaw-12714	259	21	rather	rather	ADV
taxlaw-12714	259	22	than	than	ADP
taxlaw-12714	259	23	as	as	ADP
taxlaw-12714	259	24	an	an	DET
taxlaw-12714	259	25	undertaxed	undertaxed	ADJ
taxlaw-12714	259	26	profit	profit	NOUN
taxlaw-12714	259	27	rule	rule	NOUN
taxlaw-12714	259	28	.	.	PUNCT
taxlaw-12714	260	1	see	see	VERB
taxlaw-12714	260	2	,	,	PUNCT
taxlaw-12714	260	3	e.g.	e.g.	ADV
taxlaw-12714	260	4	,	,	PUNCT
taxlaw-12714	260	5	li	li	PROPN
taxlaw-12714	260	6	,	,	PUNCT
taxlaw-12714	260	7	supra	supra	PROPN
taxlaw-12714	260	8	note	note	PROPN
taxlaw-12714	260	9	14	14	NUM
taxlaw-12714	260	10	(	(	PUNCT
taxlaw-12714	260	11	stressing	stress	VERB
taxlaw-12714	260	12	the	the	DET
taxlaw-12714	260	13	relevance	relevance	NOUN
taxlaw-12714	260	14	of	of	ADP
taxlaw-12714	260	15	the	the	DET
taxlaw-12714	260	16	change	change	NOUN
taxlaw-12714	260	17	in	in	ADP
taxlaw-12714	260	18	the	the	DET
taxlaw-12714	260	19	terminology	terminology	NOUN
taxlaw-12714	260	20	of	of	ADP
taxlaw-12714	260	21	the	the	DET
taxlaw-12714	260	22	utpr	utpr	NOUN
taxlaw-12714	260	23	,	,	PUNCT
taxlaw-12714	260	24	i.e.	i.e.	X
taxlaw-12714	260	25	,	,	PUNCT
taxlaw-12714	260	26	from	from	ADP
taxlaw-12714	260	27	payment	payment	NOUN
taxlaw-12714	260	28	to	to	ADP
taxlaw-12714	260	29	profit	profit	NOUN
taxlaw-12714	260	30	)	)	PUNCT
taxlaw-12714	260	31	.	.	PUNCT
taxlaw-12714	261	1	202	202	NUM
taxlaw-12714	261	2	columbia	columbia	PROPN
taxlaw-12714	261	3	journal	journal	PROPN
taxlaw-12714	261	4	of	of	ADP
taxlaw-12714	261	5	tax	tax	NOUN
taxlaw-12714	261	6	law	law	NOUN
taxlaw-12714	262	1	[	[	X
taxlaw-12714	262	2	vol	vol	NOUN
taxlaw-12714	262	3	15:2	15:2	NUM
taxlaw-12714	262	4	countries	country	NOUN
taxlaw-12714	262	5	.	.	PUNCT
taxlaw-12714	263	1	indeed	indeed	ADV
taxlaw-12714	263	2	,	,	PUNCT
taxlaw-12714	263	3	in	in	ADP
taxlaw-12714	263	4	the	the	DET
taxlaw-12714	263	5	author	author	NOUN
taxlaw-12714	263	6	’s	’s	PART
taxlaw-12714	263	7	view	view	NOUN
taxlaw-12714	263	8	,	,	PUNCT
taxlaw-12714	263	9	the	the	DET
taxlaw-12714	263	10	“	"	PUNCT
taxlaw-12714	263	11	benefits	benefit	NOUN
taxlaw-12714	263	12	for	for	ADP
taxlaw-12714	263	13	all	all	DET
taxlaw-12714	263	14	”	"	PUNCT
taxlaw-12714	263	15	narrative	narrative	NOUN
taxlaw-12714	263	16	underlying	underlie	VERB
taxlaw-12714	263	17	the	the	DET
taxlaw-12714	263	18	global	global	ADJ
taxlaw-12714	263	19	minimum	minimum	ADJ
taxlaw-12714	263	20	tax	tax	NOUN
taxlaw-12714	263	21	rules	rule	NOUN
taxlaw-12714	263	22	just	just	ADV
taxlaw-12714	263	23	consolidates	consolidate	VERB
taxlaw-12714	263	24	a	a	DET
taxlaw-12714	263	25	well	well	ADV
taxlaw-12714	263	26	-	-	PUNCT
taxlaw-12714	263	27	known	know	VERB
taxlaw-12714	263	28	international	international	ADJ
taxlaw-12714	263	29	paternalism	paternalism	NOUN
taxlaw-12714	263	30	towards	towards	ADP
taxlaw-12714	263	31	developing	develop	VERB
taxlaw-12714	263	32	countries	country	NOUN
taxlaw-12714	263	33	;	;	PUNCT
taxlaw-12714	263	34	the	the	DET
taxlaw-12714	263	35	message	message	NOUN
taxlaw-12714	263	36	of	of	ADP
taxlaw-12714	263	37	which	which	PRON
taxlaw-12714	263	38	can	can	AUX
taxlaw-12714	263	39	be	be	AUX
taxlaw-12714	263	40	interpreted	interpret	VERB
taxlaw-12714	263	41	as	as	SCONJ
taxlaw-12714	263	42	follows	follow	VERB
taxlaw-12714	263	43	:	:	PUNCT
taxlaw-12714	263	44	if	if	SCONJ
taxlaw-12714	263	45	you	you	PRON
taxlaw-12714	263	46	(	(	PUNCT
taxlaw-12714	263	47	developing	develop	VERB
taxlaw-12714	263	48	capital	capital	NOUN
taxlaw-12714	263	49	importer	importer	NOUN
taxlaw-12714	263	50	countries	country	NOUN
taxlaw-12714	263	51	)	)	PUNCT
taxlaw-12714	263	52	do	do	AUX
taxlaw-12714	263	53	not	not	PART
taxlaw-12714	263	54	want	want	VERB
taxlaw-12714	263	55	to	to	PART
taxlaw-12714	263	56	tax	tax	VERB
taxlaw-12714	263	57	sufficiently	sufficiently	ADV
taxlaw-12714	263	58	,	,	PUNCT
taxlaw-12714	263	59	we	we	PRON
taxlaw-12714	263	60	(	(	PUNCT
taxlaw-12714	263	61	the	the	DET
taxlaw-12714	263	62	rich	rich	ADJ
taxlaw-12714	263	63	capital	capital	NOUN
taxlaw-12714	263	64	exporter	exporter	NOUN
taxlaw-12714	263	65	countries	country	NOUN
taxlaw-12714	263	66	)	)	PUNCT
taxlaw-12714	263	67	will	will	AUX
taxlaw-12714	263	68	punish	punish	VERB
taxlaw-12714	263	69	you	you	PRON
taxlaw-12714	263	70	by	by	ADP
taxlaw-12714	263	71	taking	take	VERB
taxlaw-12714	263	72	those	those	DET
taxlaw-12714	263	73	revenues	revenue	NOUN
taxlaw-12714	263	74	that	that	PRON
taxlaw-12714	263	75	you	you	PRON
taxlaw-12714	263	76	did	do	AUX
taxlaw-12714	263	77	not	not	PART
taxlaw-12714	263	78	want	want	VERB
taxlaw-12714	263	79	in	in	ADP
taxlaw-12714	263	80	the	the	DET
taxlaw-12714	263	81	first	first	ADJ
taxlaw-12714	263	82	place.71	place.71	NOUN
taxlaw-12714	263	83	that	that	PRON
taxlaw-12714	263	84	is	be	AUX
taxlaw-12714	263	85	how	how	SCONJ
taxlaw-12714	263	86	the	the	DET
taxlaw-12714	263	87	global	global	ADJ
taxlaw-12714	263	88	minimum	minimum	ADJ
taxlaw-12714	263	89	tax	tax	NOUN
taxlaw-12714	263	90	rules	rule	NOUN
taxlaw-12714	263	91	operate	operate	VERB
taxlaw-12714	263	92	before	before	ADP
taxlaw-12714	263	93	and	and	CCONJ
taxlaw-12714	263	94	after	after	ADP
taxlaw-12714	263	95	the	the	DET
taxlaw-12714	263	96	idea	idea	NOUN
taxlaw-12714	263	97	of	of	ADP
taxlaw-12714	263	98	a	a	DET
taxlaw-12714	263	99	domestic	domestic	ADJ
taxlaw-12714	263	100	minimum	minimum	NOUN
taxlaw-12714	263	101	tax	tax	NOUN
taxlaw-12714	263	102	resembling	resemble	VERB
taxlaw-12714	263	103	the	the	DET
taxlaw-12714	263	104	global	global	ADJ
taxlaw-12714	263	105	rules.72	rules.72	NOUN
taxlaw-12714	263	106	let	let	VERB
taxlaw-12714	263	107	me	i	PRON
taxlaw-12714	263	108	take	take	VERB
taxlaw-12714	263	109	the	the	DET
taxlaw-12714	263	110	example	example	NOUN
taxlaw-12714	263	111	of	of	ADP
taxlaw-12714	263	112	the	the	DET
taxlaw-12714	263	113	domestic	domestic	ADJ
taxlaw-12714	263	114	minimum	minimum	ADJ
taxlaw-12714	263	115	tax	tax	NOUN
taxlaw-12714	263	116	and	and	CCONJ
taxlaw-12714	263	117	the	the	DET
taxlaw-12714	263	118	prohibition	prohibition	NOUN
taxlaw-12714	263	119	on	on	ADP
taxlaw-12714	263	120	collateral	collateral	ADJ
taxlaw-12714	263	121	benefits	benefit	NOUN
taxlaw-12714	263	122	introduced	introduce	VERB
taxlaw-12714	263	123	in	in	ADP
taxlaw-12714	263	124	the	the	DET
taxlaw-12714	263	125	oecd	oecd	PROPN
taxlaw-12714	263	126	model	model	NOUN
taxlaw-12714	263	127	rules	rule	NOUN
taxlaw-12714	263	128	to	to	PART
taxlaw-12714	263	129	illustrate	illustrate	VERB
taxlaw-12714	263	130	the	the	DET
taxlaw-12714	263	131	above.73	above.73	NOUN
taxlaw-12714	263	132	as	as	SCONJ
taxlaw-12714	263	133	explained	explain	VERB
taxlaw-12714	263	134	already	already	ADV
taxlaw-12714	263	135	in	in	ADP
taxlaw-12714	263	136	this	this	DET
taxlaw-12714	263	137	work,74	work,74	NOUN
taxlaw-12714	263	138	the	the	DET
taxlaw-12714	263	139	oecd	oecd	PROPN
taxlaw-12714	263	140	model	model	NOUN
taxlaw-12714	263	141	rules	rule	NOUN
taxlaw-12714	263	142	contemplate	contemplate	VERB
taxlaw-12714	263	143	the	the	DET
taxlaw-12714	263	144	possibility	possibility	NOUN
taxlaw-12714	263	145	of	of	ADP
taxlaw-12714	263	146	countries	country	NOUN
taxlaw-12714	263	147	introducing	introduce	VERB
taxlaw-12714	263	148	a	a	DET
taxlaw-12714	263	149	domestic	domestic	ADJ
taxlaw-12714	263	150	minimum	minimum	ADJ
taxlaw-12714	263	151	tax	tax	NOUN
taxlaw-12714	263	152	that	that	PRON
taxlaw-12714	263	153	resembles	resemble	VERB
taxlaw-12714	263	154	the	the	DET
taxlaw-12714	263	155	global	global	ADJ
taxlaw-12714	263	156	minimum	minimum	ADJ
taxlaw-12714	263	157	tax	tax	NOUN
taxlaw-12714	263	158	rules	rule	NOUN
taxlaw-12714	263	159	,	,	PUNCT
taxlaw-12714	263	160	turning	turn	VERB
taxlaw-12714	263	161	back	back	ADV
taxlaw-12714	263	162	the	the	DET
taxlaw-12714	263	163	priority	priority	NOUN
taxlaw-12714	263	164	in	in	ADP
taxlaw-12714	263	165	the	the	DET
taxlaw-12714	263	166	collection	collection	NOUN
taxlaw-12714	263	167	of	of	ADP
taxlaw-12714	263	168	tax	tax	NOUN
taxlaw-12714	263	169	revenues.75	revenues.75	PROPN
taxlaw-12714	263	170	however	however	ADV
taxlaw-12714	263	171	,	,	PUNCT
taxlaw-12714	263	172	this	this	PRON
taxlaw-12714	263	173	comes	come	VERB
taxlaw-12714	263	174	with	with	ADP
taxlaw-12714	263	175	an	an	DET
taxlaw-12714	263	176	important	important	ADJ
taxlaw-12714	263	177	restriction	restriction	NOUN
taxlaw-12714	263	178	.	.	PUNCT
taxlaw-12714	264	1	countries	country	NOUN
taxlaw-12714	264	2	are	be	AUX
taxlaw-12714	264	3	not	not	PART
taxlaw-12714	264	4	allowed	allow	VERB
taxlaw-12714	264	5	to	to	PART
taxlaw-12714	264	6	spend	spend	VERB
taxlaw-12714	264	7	the	the	DET
taxlaw-12714	264	8	revenue	revenue	NOUN
taxlaw-12714	264	9	collected	collect	VERB
taxlaw-12714	264	10	providing	provide	VERB
taxlaw-12714	264	11	alternative	alternative	ADJ
taxlaw-12714	264	12	or	or	CCONJ
taxlaw-12714	264	13	collateral	collateral	ADJ
taxlaw-12714	264	14	benefits	benefit	NOUN
taxlaw-12714	264	15	to	to	ADP
taxlaw-12714	264	16	the	the	DET
taxlaw-12714	264	17	mne	mne	PROPN
taxlaw-12714	264	18	groups	group	NOUN
taxlaw-12714	264	19	subject	subject	ADJ
taxlaw-12714	264	20	to	to	ADP
taxlaw-12714	264	21	the	the	DET
taxlaw-12714	264	22	domestic	domestic	ADJ
taxlaw-12714	264	23	minimum	minimum	NOUN
taxlaw-12714	264	24	tax.76	tax.76	PROPN
taxlaw-12714	264	25	although	although	SCONJ
taxlaw-12714	264	26	the	the	DET
taxlaw-12714	264	27	policy	policy	NOUN
taxlaw-12714	264	28	rationale	rationale	NOUN
taxlaw-12714	264	29	of	of	ADP
taxlaw-12714	264	30	this	this	DET
taxlaw-12714	264	31	prohibition	prohibition	NOUN
taxlaw-12714	264	32	is	be	AUX
taxlaw-12714	264	33	aligned	align	VERB
taxlaw-12714	264	34	with	with	ADP
taxlaw-12714	264	35	the	the	DET
taxlaw-12714	264	36	technical	technical	ADJ
taxlaw-12714	264	37	design	design	NOUN
taxlaw-12714	264	38	of	of	ADP
taxlaw-12714	264	39	the	the	DET
taxlaw-12714	264	40	rules	rule	NOUN
taxlaw-12714	264	41	,	,	PUNCT
taxlaw-12714	264	42	it	it	PRON
taxlaw-12714	264	43	is	be	AUX
taxlaw-12714	264	44	undeniable	undeniable	ADJ
taxlaw-12714	264	45	that	that	SCONJ
taxlaw-12714	264	46	this	this	DET
taxlaw-12714	264	47	prohibition	prohibition	NOUN
taxlaw-12714	264	48	also	also	ADV
taxlaw-12714	264	49	reinforces	reinforce	VERB
taxlaw-12714	264	50	the	the	DET
taxlaw-12714	264	51	same	same	ADJ
taxlaw-12714	264	52	paternalistic	paternalistic	ADJ
taxlaw-12714	264	53	message	message	NOUN
taxlaw-12714	264	54	behind	behind	ADP
taxlaw-12714	264	55	the	the	DET
taxlaw-12714	264	56	whole	whole	ADJ
taxlaw-12714	264	57	project	project	NOUN
taxlaw-12714	264	58	for	for	ADP
taxlaw-12714	264	59	a	a	DET
taxlaw-12714	264	60	global	global	ADJ
taxlaw-12714	264	61	minimum	minimum	ADJ
taxlaw-12714	264	62	tax	tax	NOUN
taxlaw-12714	264	63	,	,	PUNCT
taxlaw-12714	264	64	which	which	PRON
taxlaw-12714	264	65	now	now	ADV
taxlaw-12714	264	66	aims	aim	VERB
taxlaw-12714	264	67	not	not	PART
taxlaw-12714	264	68	only	only	ADV
taxlaw-12714	264	69	to	to	PART
taxlaw-12714	264	70	instruct	instruct	VERB
taxlaw-12714	264	71	developing	develop	VERB
taxlaw-12714	264	72	countries	country	NOUN
taxlaw-12714	264	73	on	on	ADP
taxlaw-12714	264	74	what	what	DET
taxlaw-12714	264	75	rate	rate	NOUN
taxlaw-12714	264	76	they	they	PRON
taxlaw-12714	264	77	should	should	AUX
taxlaw-12714	264	78	tax	tax	VERB
taxlaw-12714	264	79	corporate	corporate	ADJ
taxlaw-12714	264	80	profits	profit	NOUN
taxlaw-12714	264	81	but	but	CCONJ
taxlaw-12714	264	82	also	also	ADV
taxlaw-12714	264	83	on	on	ADP
taxlaw-12714	264	84	how	how	SCONJ
taxlaw-12714	264	85	that	that	DET
taxlaw-12714	264	86	money	money	NOUN
taxlaw-12714	264	87	should	should	AUX
taxlaw-12714	264	88	be	be	AUX
taxlaw-12714	264	89	ultimately	ultimately	ADV
taxlaw-12714	264	90	spent	spend	VERB
taxlaw-12714	264	91	.	.	PUNCT
taxlaw-12714	265	1	if	if	SCONJ
taxlaw-12714	265	2	this	this	PRON
taxlaw-12714	265	3	is	be	AUX
taxlaw-12714	265	4	not	not	PART
taxlaw-12714	265	5	considered	consider	VERB
taxlaw-12714	265	6	paternalistic	paternalistic	ADJ
taxlaw-12714	265	7	behavior	behavior	NOUN
taxlaw-12714	265	8	,	,	PUNCT
taxlaw-12714	265	9	what	what	PRON
taxlaw-12714	265	10	could	could	AUX
taxlaw-12714	265	11	be	be	AUX
taxlaw-12714	265	12	?	?	PUNCT
taxlaw-12714	266	1	iv	iv	X
taxlaw-12714	266	2	.	.	PUNCT
taxlaw-12714	267	1	tailoring	tailor	VERB
taxlaw-12714	267	2	some	some	DET
taxlaw-12714	267	3	advice	advice	NOUN
taxlaw-12714	267	4	for	for	ADP
taxlaw-12714	267	5	developing	develop	VERB
taxlaw-12714	267	6	countries	country	NOUN
taxlaw-12714	267	7	considering	consider	VERB
taxlaw-12714	267	8	the	the	DET
taxlaw-12714	267	9	precedent	precedent	ADJ
taxlaw-12714	267	10	criticism	criticism	NOUN
taxlaw-12714	267	11	against	against	ADP
taxlaw-12714	267	12	the	the	DET
taxlaw-12714	267	13	design	design	NOUN
taxlaw-12714	267	14	and	and	CCONJ
taxlaw-12714	267	15	the	the	DET
taxlaw-12714	267	16	“	"	PUNCT
taxlaw-12714	267	17	benefits	benefit	NOUN
taxlaw-12714	267	18	for	for	ADP
taxlaw-12714	267	19	all	all	DET
taxlaw-12714	267	20	”	"	PUNCT
taxlaw-12714	267	21	narrative	narrative	NOUN
taxlaw-12714	267	22	behind	behind	ADP
taxlaw-12714	267	23	the	the	DET
taxlaw-12714	267	24	idea	idea	NOUN
taxlaw-12714	267	25	of	of	ADP
taxlaw-12714	267	26	a	a	DET
taxlaw-12714	267	27	global	global	ADJ
taxlaw-12714	267	28	minimum	minimum	ADJ
taxlaw-12714	267	29	corporate	corporate	ADJ
taxlaw-12714	267	30	income	income	NOUN
taxlaw-12714	267	31	tax	tax	NOUN
taxlaw-12714	267	32	,	,	PUNCT
taxlaw-12714	267	33	this	this	DET
taxlaw-12714	267	34	section	section	NOUN
taxlaw-12714	267	35	elaborates	elaborate	VERB
taxlaw-12714	267	36	on	on	ADP
taxlaw-12714	267	37	some	some	DET
taxlaw-12714	267	38	recommendations	recommendation	NOUN
taxlaw-12714	267	39	for	for	ADP
taxlaw-12714	267	40	developing	develop	VERB
taxlaw-12714	267	41	countries	country	NOUN
taxlaw-12714	267	42	to	to	PART
taxlaw-12714	267	43	design	design	VERB
taxlaw-12714	267	44	a	a	DET
taxlaw-12714	267	45	strategic	strategic	ADJ
taxlaw-12714	267	46	approach	approach	NOUN
taxlaw-12714	267	47	to	to	PART
taxlaw-12714	267	48	cope	cope	VERB
taxlaw-12714	267	49	with	with	ADP
taxlaw-12714	267	50	a	a	DET
taxlaw-12714	267	51	global	global	ADJ
taxlaw-12714	267	52	minimum	minimum	ADJ
taxlaw-12714	267	53	tax	tax	NOUN
taxlaw-12714	267	54	.	.	PUNCT
taxlaw-12714	268	1	this	this	DET
taxlaw-12714	268	2	strategic	strategic	ADJ
taxlaw-12714	268	3	approach	approach	NOUN
taxlaw-12714	268	4	is	be	AUX
taxlaw-12714	268	5	based	base	VERB
taxlaw-12714	268	6	upon	upon	SCONJ
taxlaw-12714	268	7	three	three	NUM
taxlaw-12714	268	8	main	main	ADJ
taxlaw-12714	268	9	recommendations	recommendation	NOUN
taxlaw-12714	268	10	:	:	PUNCT
taxlaw-12714	268	11	i	i	NOUN
taxlaw-12714	268	12	)	)	PUNCT
taxlaw-12714	268	13	understanding	understand	VERB
taxlaw-12714	268	14	that	that	PRON
taxlaw-12714	268	15	a	a	DET
taxlaw-12714	268	16	global	global	ADJ
taxlaw-12714	268	17	minimum	minimum	ADJ
taxlaw-12714	268	18	corporate	corporate	ADJ
taxlaw-12714	268	19	income	income	NOUN
taxlaw-12714	268	20	tax	tax	NOUN
taxlaw-12714	268	21	is	be	AUX
taxlaw-12714	268	22	an	an	DET
taxlaw-12714	268	23	idea	idea	NOUN
taxlaw-12714	268	24	divorced	divorce	VERB
taxlaw-12714	268	25	from	from	ADP
taxlaw-12714	268	26	the	the	DET
taxlaw-12714	268	27	presumption	presumption	NOUN
taxlaw-12714	268	28	of	of	ADP
taxlaw-12714	268	29	revenue	revenue	NOUN
taxlaw-12714	268	30	gain	gain	NOUN
taxlaw-12714	268	31	/	/	SYM
taxlaw-12714	268	32	loss	loss	NOUN
taxlaw-12714	268	33	;	;	PUNCT
taxlaw-12714	268	34	ii	ii	X
taxlaw-12714	268	35	)	)	PUNCT
taxlaw-12714	268	36	taking	take	VERB
taxlaw-12714	268	37	the	the	DET
taxlaw-12714	268	38	minimum	minimum	ADJ
taxlaw-12714	268	39	global	global	ADJ
taxlaw-12714	268	40	corporate	corporate	ADJ
taxlaw-12714	268	41	income	income	NOUN
taxlaw-12714	268	42	tax	tax	NOUN
taxlaw-12714	268	43	wave	wave	NOUN
taxlaw-12714	268	44	as	as	ADP
taxlaw-12714	268	45	an	an	DET
taxlaw-12714	268	46	opportunity	opportunity	NOUN
taxlaw-12714	268	47	to	to	PART
taxlaw-12714	268	48	review	review	VERB
taxlaw-12714	268	49	their	their	PRON
taxlaw-12714	268	50	tax	tax	NOUN
taxlaw-12714	268	51	and	and	CCONJ
taxlaw-12714	268	52	non	non	ADJ
taxlaw-12714	268	53	-	-	ADJ
taxlaw-12714	268	54	tax	tax	ADJ
taxlaw-12714	268	55	incentives	incentive	NOUN
taxlaw-12714	268	56	,	,	PUNCT
taxlaw-12714	268	57	including	include	VERB
taxlaw-12714	268	58	alternative	alternative	ADJ
taxlaw-12714	268	59	forms	form	NOUN
taxlaw-12714	268	60	of	of	ADP
taxlaw-12714	268	61	competition	competition	NOUN
taxlaw-12714	268	62	,	,	PUNCT
taxlaw-12714	268	63	and	and	CCONJ
taxlaw-12714	268	64	iii	iii	X
taxlaw-12714	268	65	)	)	PUNCT
taxlaw-12714	268	66	aiming	aim	VERB
taxlaw-12714	268	67	for	for	ADP
taxlaw-12714	268	68	simplification	simplification	NOUN
taxlaw-12714	268	69	and	and	CCONJ
taxlaw-12714	268	70	ease	ease	NOUN
taxlaw-12714	268	71	of	of	ADP
taxlaw-12714	268	72	administration	administration	NOUN
taxlaw-12714	268	73	in	in	ADP
taxlaw-12714	268	74	the	the	DET
taxlaw-12714	268	75	71	71	NUM
taxlaw-12714	268	76	see	see	NOUN
taxlaw-12714	268	77	,	,	PUNCT
taxlaw-12714	268	78	leopoldo	leopoldo	PROPN
taxlaw-12714	268	79	parada	parada	PROPN
taxlaw-12714	268	80	,	,	PUNCT
taxlaw-12714	268	81	la	la	PROPN
taxlaw-12714	268	82	propuesta	propuesta	PROPN
taxlaw-12714	268	83	de	de	PROPN
taxlaw-12714	268	84	un	un	PROPN
taxlaw-12714	268	85	impuesto	impuesto	PROPN
taxlaw-12714	268	86	minimo	minimo	PROPN
taxlaw-12714	268	87	global	global	PROPN
taxlaw-12714	268	88	:	:	PUNCT
taxlaw-12714	268	89	una	una	PROPN
taxlaw-12714	268	90	mirada	mirada	PROPN
taxlaw-12714	268	91	crítica	crítica	PROPN
taxlaw-12714	268	92	’	'	PUNCT
taxlaw-12714	269	1	[	[	X
taxlaw-12714	269	2	the	the	DET
taxlaw-12714	269	3	global	global	ADJ
taxlaw-12714	269	4	minimum	minimum	ADJ
taxlaw-12714	269	5	tax	tax	NOUN
taxlaw-12714	269	6	proposal	proposal	NOUN
taxlaw-12714	269	7	:	:	PUNCT
taxlaw-12714	269	8	a	a	DET
taxlaw-12714	269	9	critical	critical	ADJ
taxlaw-12714	269	10	view	view	NOUN
taxlaw-12714	269	11	]	]	X
taxlaw-12714	269	12	,	,	PUNCT
taxlaw-12714	269	13	in	in	ADP
taxlaw-12714	269	14	transformación	transformación	PROPN
taxlaw-12714	269	15	digital	digital	PROPN
taxlaw-12714	269	16	y	y	PROPN
taxlaw-12714	269	17	justicia	justicia	PROPN
taxlaw-12714	269	18	tributaria	tributaria	PROPN
taxlaw-12714	269	19	205	205	NUM
taxlaw-12714	269	20	(	(	PUNCT
taxlaw-12714	269	21	f.	f.	PROPN
taxlaw-12714	269	22	a.	a.	PROPN
taxlaw-12714	269	23	garcía	garcía	PROPN
taxlaw-12714	269	24	prats	prat	NOUN
taxlaw-12714	269	25	ed	ed	NOUN
taxlaw-12714	269	26	.	.	PROPN
taxlaw-12714	269	27	,	,	PUNCT
taxlaw-12714	269	28	2022	2022	NUM
taxlaw-12714	269	29	)	)	PUNCT
taxlaw-12714	269	30	(	(	PUNCT
taxlaw-12714	269	31	arguing	argue	VERB
taxlaw-12714	269	32	that	that	SCONJ
taxlaw-12714	269	33	a	a	DET
taxlaw-12714	269	34	global	global	ADJ
taxlaw-12714	269	35	minimum	minimum	ADJ
taxlaw-12714	269	36	tax	tax	NOUN
taxlaw-12714	269	37	will	will	AUX
taxlaw-12714	269	38	perpetuate	perpetuate	VERB
taxlaw-12714	269	39	the	the	DET
taxlaw-12714	269	40	traditional	traditional	ADJ
taxlaw-12714	269	41	international	international	ADJ
taxlaw-12714	269	42	paternalism	paternalism	NOUN
taxlaw-12714	269	43	toward	toward	ADP
taxlaw-12714	269	44	poor	poor	ADJ
taxlaw-12714	269	45	countries	country	NOUN
taxlaw-12714	269	46	)	)	PUNCT
taxlaw-12714	269	47	.	.	PUNCT
taxlaw-12714	270	1	in	in	ADP
taxlaw-12714	270	2	addition	addition	NOUN
taxlaw-12714	270	3	,	,	PUNCT
taxlaw-12714	270	4	the	the	DET
taxlaw-12714	270	5	idea	idea	NOUN
taxlaw-12714	270	6	of	of	ADP
taxlaw-12714	270	7	punishing	punish	VERB
taxlaw-12714	270	8	developing	develop	VERB
taxlaw-12714	270	9	countries	country	NOUN
taxlaw-12714	270	10	for	for	ADP
taxlaw-12714	270	11	not	not	PART
taxlaw-12714	270	12	taxing	tax	VERB
taxlaw-12714	270	13	sufficiently	sufficiently	ADV
taxlaw-12714	270	14	could	could	AUX
taxlaw-12714	270	15	be	be	AUX
taxlaw-12714	270	16	compared	compare	VERB
taxlaw-12714	270	17	as	as	ADP
taxlaw-12714	270	18	the	the	DET
taxlaw-12714	270	19	opposite	opposite	ADJ
taxlaw-12714	270	20	policy	policy	NOUN
taxlaw-12714	270	21	motivation	motivation	NOUN
taxlaw-12714	270	22	of	of	ADP
taxlaw-12714	270	23	tax	tax	NOUN
taxlaw-12714	270	24	sparing	sparing	NOUN
taxlaw-12714	270	25	where	where	SCONJ
taxlaw-12714	270	26	developed	develop	VERB
taxlaw-12714	270	27	countries	country	NOUN
taxlaw-12714	270	28	agree	agree	VERB
taxlaw-12714	270	29	not	not	PART
taxlaw-12714	270	30	to	to	PART
taxlaw-12714	270	31	tax	tax	VERB
taxlaw-12714	270	32	their	their	PRON
taxlaw-12714	270	33	residents	resident	NOUN
taxlaw-12714	270	34	who	who	PRON
taxlaw-12714	270	35	benefit	benefit	VERB
taxlaw-12714	270	36	from	from	ADP
taxlaw-12714	270	37	a	a	DET
taxlaw-12714	270	38	developing	develop	VERB
taxlaw-12714	270	39	country	country	NOUN
taxlaw-12714	270	40	’s	’s	PART
taxlaw-12714	270	41	tax	tax	NOUN
taxlaw-12714	270	42	incentive	incentive	NOUN
taxlaw-12714	270	43	.	.	PUNCT
taxlaw-12714	271	1	for	for	ADP
taxlaw-12714	271	2	more	more	ADJ
taxlaw-12714	271	3	on	on	ADP
taxlaw-12714	271	4	the	the	DET
taxlaw-12714	271	5	interaction	interaction	NOUN
taxlaw-12714	271	6	between	between	ADP
taxlaw-12714	271	7	global	global	ADJ
taxlaw-12714	271	8	minimum	minimum	ADJ
taxlaw-12714	271	9	taxation	taxation	NOUN
taxlaw-12714	271	10	and	and	CCONJ
taxlaw-12714	271	11	tax	tax	NOUN
taxlaw-12714	271	12	sparing	sparing	NOUN
taxlaw-12714	271	13	in	in	ADP
taxlaw-12714	271	14	developing	develop	VERB
taxlaw-12714	271	15	countries	country	NOUN
taxlaw-12714	271	16	,	,	PUNCT
taxlaw-12714	271	17	see	see	VERB
taxlaw-12714	271	18	aitor	aitor	PROPN
taxlaw-12714	271	19	navarro	navarro	PROPN
taxlaw-12714	271	20	,	,	PUNCT
taxlaw-12714	271	21	jurisdiction	jurisdiction	NOUN
taxlaw-12714	271	22	not	not	PART
taxlaw-12714	271	23	to	to	PART
taxlaw-12714	271	24	tax	tax	VERB
taxlaw-12714	271	25	,	,	PUNCT
taxlaw-12714	271	26	tax	tax	NOUN
taxlaw-12714	271	27	sparing	sparing	NOUN
taxlaw-12714	271	28	clauses	clause	NOUN
taxlaw-12714	271	29	and	and	CCONJ
taxlaw-12714	271	30	the	the	DET
taxlaw-12714	271	31	income	income	NOUN
taxlaw-12714	271	32	inclusion	inclusion	NOUN
taxlaw-12714	271	33	rule	rule	NOUN
taxlaw-12714	271	34	of	of	ADP
taxlaw-12714	271	35	the	the	DET
taxlaw-12714	271	36	oecd	oecd	PROPN
taxlaw-12714	271	37	pillar	pillar	NOUN
taxlaw-12714	271	38	2	2	NUM
taxlaw-12714	271	39	(	(	PUNCT
taxlaw-12714	271	40	globe	globe	NOUN
taxlaw-12714	271	41	)	)	PUNCT
taxlaw-12714	271	42	proposal	proposal	NOUN
taxlaw-12714	271	43	:	:	PUNCT
taxlaw-12714	271	44	the	the	DET
taxlaw-12714	271	45	demise	demise	NOUN
taxlaw-12714	271	46	of	of	ADP
taxlaw-12714	271	47	a	a	DET
taxlaw-12714	271	48	policy	policy	NOUN
taxlaw-12714	271	49	instrument	instrument	NOUN
taxlaw-12714	271	50	of	of	ADP
taxlaw-12714	271	51	developing	develop	VERB
taxlaw-12714	271	52	countries	country	NOUN
taxlaw-12714	271	53	?	?	PUNCT
taxlaw-12714	271	54	,	,	PUNCT
taxlaw-12714	271	55	(	(	PUNCT
taxlaw-12714	271	56	copenhagen	copenhagen	PROPN
taxlaw-12714	271	57	bus	bus	NOUN
taxlaw-12714	271	58	.	.	PUNCT
taxlaw-12714	272	1	sch	sch	PROPN
taxlaw-12714	272	2	.	.	PROPN
taxlaw-12714	272	3	,	,	PUNCT
taxlaw-12714	272	4	law	law	NOUN
taxlaw-12714	272	5	research	research	NOUN
taxlaw-12714	272	6	paper	paper	NOUN
taxlaw-12714	272	7	series	series	NOUN
taxlaw-12714	272	8	20–22	20–22	PROPN
taxlaw-12714	272	9	,	,	PUNCT
taxlaw-12714	272	10	2020	2020	NUM
taxlaw-12714	272	11	)	)	PUNCT
taxlaw-12714	272	12	.	.	PUNCT
taxlaw-12714	273	1	72	72	NUM
taxlaw-12714	273	2	supra	supra	PROPN
taxlaw-12714	273	3	section	section	NOUN
taxlaw-12714	273	4	ii.a	ii.a	PROPN
taxlaw-12714	273	5	.	.	PUNCT
taxlaw-12714	274	1	(	(	PUNCT
taxlaw-12714	274	2	explaining	explain	VERB
taxlaw-12714	274	3	the	the	DET
taxlaw-12714	274	4	basics	basic	NOUN
taxlaw-12714	274	5	of	of	ADP
taxlaw-12714	274	6	a	a	DET
taxlaw-12714	274	7	domestic	domestic	ADJ
taxlaw-12714	274	8	minimum	minimum	ADJ
taxlaw-12714	274	9	tax	tax	NOUN
taxlaw-12714	274	10	in	in	ADP
taxlaw-12714	274	11	the	the	DET
taxlaw-12714	274	12	context	context	NOUN
taxlaw-12714	274	13	of	of	ADP
taxlaw-12714	274	14	the	the	DET
taxlaw-12714	274	15	new	new	ADJ
taxlaw-12714	274	16	global	global	ADJ
taxlaw-12714	274	17	minimum	minimum	ADJ
taxlaw-12714	274	18	tax	tax	NOUN
taxlaw-12714	274	19	rules	rule	NOUN
taxlaw-12714	274	20	)	)	PUNCT
taxlaw-12714	274	21	.	.	PUNCT
taxlaw-12714	275	1	73	73	NUM
taxlaw-12714	275	2	for	for	ADP
taxlaw-12714	275	3	the	the	DET
taxlaw-12714	275	4	prohibition	prohibition	NOUN
taxlaw-12714	275	5	on	on	ADP
taxlaw-12714	275	6	collateral	collateral	ADJ
taxlaw-12714	275	7	benefits	benefit	NOUN
taxlaw-12714	275	8	,	,	PUNCT
taxlaw-12714	275	9	see	see	VERB
taxlaw-12714	275	10	supra	supra	PROPN
taxlaw-12714	275	11	note	note	PROPN
taxlaw-12714	275	12	19	19	NUM
taxlaw-12714	275	13	.	.	NOUN
taxlaw-12714	275	14	74	74	NUM
taxlaw-12714	275	15	supra	supra	PROPN
taxlaw-12714	275	16	section	section	PROPN
taxlaw-12714	275	17	ii	ii	PROPN
taxlaw-12714	275	18	.	.	PROPN
taxlaw-12714	276	1	75	75	NUM
taxlaw-12714	277	1	i	i	PRON
taxlaw-12714	277	2	d.	d.	PROPN
taxlaw-12714	277	3	76	76	NUM
taxlaw-12714	278	1	i	i	PRON
taxlaw-12714	278	2	d.	d.	PROPN
taxlaw-12714	278	3	2024	2024	NUM
taxlaw-12714	278	4	]	]	X
taxlaw-12714	278	5	global	global	ADJ
taxlaw-12714	278	6	minimum	minimum	ADJ
taxlaw-12714	278	7	taxation	taxation	NOUN
taxlaw-12714	278	8	203	203	NUM
taxlaw-12714	278	9	design	design	NOUN
taxlaw-12714	278	10	and	and	CCONJ
taxlaw-12714	278	11	implementation	implementation	NOUN
taxlaw-12714	278	12	of	of	ADP
taxlaw-12714	278	13	a	a	DET
taxlaw-12714	278	14	minimum	minimum	ADJ
taxlaw-12714	278	15	tax	tax	NOUN
taxlaw-12714	278	16	approach	approach	NOUN
taxlaw-12714	278	17	.	.	PUNCT
taxlaw-12714	279	1	in	in	ADP
taxlaw-12714	279	2	doing	do	VERB
taxlaw-12714	279	3	so	so	ADV
taxlaw-12714	279	4	,	,	PUNCT
taxlaw-12714	279	5	developing	develop	VERB
taxlaw-12714	279	6	countries	country	NOUN
taxlaw-12714	279	7	could	could	AUX
taxlaw-12714	279	8	perhaps	perhaps	ADV
taxlaw-12714	279	9	find	find	VERB
taxlaw-12714	279	10	an	an	DET
taxlaw-12714	279	11	opportunity	opportunity	NOUN
taxlaw-12714	279	12	to	to	PART
taxlaw-12714	279	13	reshape	reshape	VERB
taxlaw-12714	279	14	their	their	PRON
taxlaw-12714	279	15	general	general	ADJ
taxlaw-12714	279	16	action	action	NOUN
taxlaw-12714	279	17	plan	plan	NOUN
taxlaw-12714	279	18	to	to	PART
taxlaw-12714	279	19	attract	attract	VERB
taxlaw-12714	279	20	fdi	fdi	NOUN
taxlaw-12714	279	21	more	more	ADV
taxlaw-12714	279	22	effectively	effectively	ADV
taxlaw-12714	279	23	while	while	SCONJ
taxlaw-12714	279	24	they	they	PRON
taxlaw-12714	279	25	still	still	ADV
taxlaw-12714	279	26	try	try	VERB
taxlaw-12714	279	27	to	to	PART
taxlaw-12714	279	28	ride	ride	VERB
taxlaw-12714	279	29	the	the	DET
taxlaw-12714	279	30	wave	wave	NOUN
taxlaw-12714	279	31	of	of	ADP
taxlaw-12714	279	32	minimum	minimum	ADJ
taxlaw-12714	279	33	global	global	ADJ
taxlaw-12714	279	34	corporate	corporate	ADJ
taxlaw-12714	279	35	income	income	NOUN
taxlaw-12714	279	36	taxation	taxation	NOUN
taxlaw-12714	279	37	that	that	PRON
taxlaw-12714	279	38	the	the	DET
taxlaw-12714	279	39	world	world	NOUN
taxlaw-12714	279	40	seems	seem	VERB
taxlaw-12714	279	41	to	to	PART
taxlaw-12714	279	42	be	be	AUX
taxlaw-12714	279	43	in	in	ADP
taxlaw-12714	279	44	.	.	PUNCT
taxlaw-12714	280	1	a.	a.	NOUN
taxlaw-12714	280	2	departing	depart	VERB
taxlaw-12714	280	3	from	from	ADP
taxlaw-12714	280	4	the	the	DET
taxlaw-12714	280	5	revenue	revenue	NOUN
taxlaw-12714	280	6	gain	gain	NOUN
taxlaw-12714	280	7	/	/	SYM
taxlaw-12714	280	8	loss	loss	NOUN
taxlaw-12714	280	9	narrative	narrative	NOUN
taxlaw-12714	280	10	as	as	SCONJ
taxlaw-12714	280	11	stressed	stress	VERB
taxlaw-12714	280	12	already	already	ADV
taxlaw-12714	280	13	in	in	ADP
taxlaw-12714	280	14	this	this	DET
taxlaw-12714	280	15	work,77	work,77	NOUN
taxlaw-12714	280	16	the	the	DET
taxlaw-12714	280	17	narrative	narrative	NOUN
taxlaw-12714	280	18	of	of	ADP
taxlaw-12714	280	19	“	"	PUNCT
taxlaw-12714	280	20	benefits	benefit	NOUN
taxlaw-12714	280	21	for	for	ADP
taxlaw-12714	280	22	all	all	PRON
taxlaw-12714	280	23	,	,	PUNCT
taxlaw-12714	280	24	”	"	PUNCT
taxlaw-12714	280	25	and	and	CCONJ
taxlaw-12714	280	26	particularly	particularly	ADV
taxlaw-12714	280	27	,	,	PUNCT
taxlaw-12714	280	28	the	the	DET
taxlaw-12714	280	29	premise	premise	NOUN
taxlaw-12714	280	30	under	under	ADP
taxlaw-12714	280	31	which	which	PRON
taxlaw-12714	280	32	an	an	DET
taxlaw-12714	280	33	active	active	ADJ
taxlaw-12714	280	34	endorsement	endorsement	NOUN
taxlaw-12714	280	35	of	of	ADP
taxlaw-12714	280	36	the	the	DET
taxlaw-12714	280	37	global	global	ADJ
taxlaw-12714	280	38	minimum	minimum	ADJ
taxlaw-12714	280	39	tax	tax	NOUN
taxlaw-12714	280	40	rules	rule	NOUN
taxlaw-12714	280	41	may	may	AUX
taxlaw-12714	280	42	bring	bring	VERB
taxlaw-12714	280	43	new	new	ADJ
taxlaw-12714	280	44	and	and	CCONJ
taxlaw-12714	280	45	fresh	fresh	ADJ
taxlaw-12714	280	46	revenues	revenue	NOUN
taxlaw-12714	280	47	,	,	PUNCT
taxlaw-12714	280	48	while	while	SCONJ
taxlaw-12714	280	49	the	the	DET
taxlaw-12714	280	50	inaction	inaction	NOUN
taxlaw-12714	280	51	on	on	ADP
taxlaw-12714	280	52	these	these	DET
taxlaw-12714	280	53	matters	matter	NOUN
taxlaw-12714	280	54	may	may	AUX
taxlaw-12714	280	55	condemn	condemn	VERB
taxlaw-12714	280	56	developing	develop	VERB
taxlaw-12714	280	57	countries	country	NOUN
taxlaw-12714	280	58	to	to	PART
taxlaw-12714	280	59	lose	lose	VERB
taxlaw-12714	280	60	such	such	ADJ
taxlaw-12714	280	61	revenues	revenue	NOUN
taxlaw-12714	280	62	,	,	PUNCT
taxlaw-12714	280	63	has	have	AUX
taxlaw-12714	280	64	proved	prove	VERB
taxlaw-12714	280	65	to	to	PART
taxlaw-12714	280	66	be	be	AUX
taxlaw-12714	280	67	very	very	ADV
taxlaw-12714	280	68	persuasive	persuasive	ADJ
taxlaw-12714	280	69	to	to	PART
taxlaw-12714	280	70	achieve	achieve	VERB
taxlaw-12714	280	71	the	the	DET
taxlaw-12714	280	72	“	"	PUNCT
taxlaw-12714	280	73	critical	critical	ADJ
taxlaw-12714	280	74	mass	mass	NOUN
taxlaw-12714	280	75	”	"	PUNCT
taxlaw-12714	280	76	needed	need	VERB
taxlaw-12714	280	77	to	to	PART
taxlaw-12714	280	78	put	put	VERB
taxlaw-12714	280	79	this	this	DET
taxlaw-12714	280	80	project	project	NOUN
taxlaw-12714	280	81	into	into	ADP
taxlaw-12714	280	82	practical	practical	ADJ
taxlaw-12714	280	83	operation.78	operation.78	PROPN
taxlaw-12714	280	84	indeed	indeed	ADV
taxlaw-12714	280	85	,	,	PUNCT
taxlaw-12714	280	86	i	i	PRON
taxlaw-12714	280	87	would	would	AUX
taxlaw-12714	280	88	dare	dare	VERB
taxlaw-12714	280	89	say	say	VERB
taxlaw-12714	280	90	that	that	SCONJ
taxlaw-12714	280	91	most	most	ADJ
taxlaw-12714	280	92	of	of	ADP
taxlaw-12714	280	93	the	the	DET
taxlaw-12714	280	94	policy	policy	NOUN
taxlaw-12714	280	95	advice	advice	NOUN
taxlaw-12714	280	96	received	receive	VERB
taxlaw-12714	280	97	by	by	ADP
taxlaw-12714	280	98	developing	develop	VERB
taxlaw-12714	280	99	countries	country	NOUN
taxlaw-12714	280	100	thus	thus	ADV
taxlaw-12714	280	101	far	far	ADV
taxlaw-12714	280	102	—	—	PUNCT
taxlaw-12714	280	103	at	at	ADP
taxlaw-12714	280	104	least	least	ADV
taxlaw-12714	280	105	publicly	publicly	ADV
taxlaw-12714	280	106	—	—	PUNCT
taxlaw-12714	280	107	goes	go	VERB
taxlaw-12714	280	108	in	in	ADP
taxlaw-12714	280	109	the	the	DET
taxlaw-12714	280	110	direction	direction	NOUN
taxlaw-12714	280	111	of	of	ADP
taxlaw-12714	280	112	the	the	DET
taxlaw-12714	280	113	marginal	marginal	ADJ
taxlaw-12714	280	114	benefits	benefit	NOUN
taxlaw-12714	280	115	associated	associate	VERB
taxlaw-12714	280	116	with	with	ADP
taxlaw-12714	280	117	this	this	DET
taxlaw-12714	280	118	project	project	NOUN
taxlaw-12714	280	119	.	.	PUNCT
taxlaw-12714	281	1	however	however	ADV
taxlaw-12714	281	2	,	,	PUNCT
taxlaw-12714	281	3	convincing	convincing	ADJ
taxlaw-12714	281	4	developing	develop	VERB
taxlaw-12714	281	5	countries	country	NOUN
taxlaw-12714	281	6	that	that	PRON
taxlaw-12714	281	7	a	a	DET
taxlaw-12714	281	8	marginal	marginal	ADJ
taxlaw-12714	281	9	benefit	benefit	NOUN
taxlaw-12714	281	10	might	might	AUX
taxlaw-12714	281	11	arise	arise	VERB
taxlaw-12714	281	12	or	or	CCONJ
taxlaw-12714	281	13	be	be	AUX
taxlaw-12714	281	14	simply	simply	ADV
taxlaw-12714	281	15	lost	lose	VERB
taxlaw-12714	281	16	depending	depend	VERB
taxlaw-12714	281	17	on	on	ADP
taxlaw-12714	281	18	the	the	DET
taxlaw-12714	281	19	endorsement	endorsement	NOUN
taxlaw-12714	281	20	of	of	ADP
taxlaw-12714	281	21	the	the	DET
taxlaw-12714	281	22	global	global	ADJ
taxlaw-12714	281	23	project	project	NOUN
taxlaw-12714	281	24	seems	seem	VERB
taxlaw-12714	281	25	to	to	PART
taxlaw-12714	281	26	be	be	AUX
taxlaw-12714	281	27	short	short	ADJ
taxlaw-12714	281	28	-	-	PUNCT
taxlaw-12714	281	29	sighted	sighted	ADJ
taxlaw-12714	281	30	,	,	PUNCT
taxlaw-12714	281	31	even	even	ADV
taxlaw-12714	281	32	though	though	SCONJ
taxlaw-12714	281	33	the	the	DET
taxlaw-12714	281	34	revenue	revenue	NOUN
taxlaw-12714	281	35	gain	gain	NOUN
taxlaw-12714	281	36	/	/	SYM
taxlaw-12714	281	37	loss	loss	NOUN
taxlaw-12714	281	38	presumption	presumption	NOUN
taxlaw-12714	281	39	might	might	AUX
taxlaw-12714	281	40	prove	prove	VERB
taxlaw-12714	281	41	to	to	PART
taxlaw-12714	281	42	be	be	AUX
taxlaw-12714	281	43	true	true	ADJ
taxlaw-12714	281	44	for	for	ADP
taxlaw-12714	281	45	some	some	DET
taxlaw-12714	281	46	developing	develop	VERB
taxlaw-12714	281	47	countries	country	NOUN
taxlaw-12714	281	48	with	with	ADP
taxlaw-12714	281	49	strong	strong	ADJ
taxlaw-12714	281	50	competitive	competitive	ADJ
taxlaw-12714	281	51	advantages	advantage	NOUN
taxlaw-12714	281	52	and	and	CCONJ
taxlaw-12714	281	53	quite	quite	ADV
taxlaw-12714	281	54	inelastic	inelastic	ADJ
taxlaw-12714	281	55	levels	level	NOUN
taxlaw-12714	281	56	of	of	ADP
taxlaw-12714	281	57	investment	investment	NOUN
taxlaw-12714	281	58	,	,	PUNCT
taxlaw-12714	281	59	or	or	CCONJ
taxlaw-12714	281	60	for	for	ADP
taxlaw-12714	281	61	any	any	DET
taxlaw-12714	281	62	other	other	ADJ
taxlaw-12714	281	63	country	country	NOUN
taxlaw-12714	281	64	but	but	CCONJ
taxlaw-12714	281	65	only	only	ADV
taxlaw-12714	281	66	in	in	ADP
taxlaw-12714	281	67	the	the	DET
taxlaw-12714	281	68	short	short	ADJ
taxlaw-12714	281	69	-	-	PUNCT
taxlaw-12714	281	70	term.79	term.79	NOUN
taxlaw-12714	281	71	for	for	ADP
taxlaw-12714	281	72	this	this	DET
taxlaw-12714	281	73	reason	reason	NOUN
taxlaw-12714	281	74	,	,	PUNCT
taxlaw-12714	281	75	a	a	DET
taxlaw-12714	281	76	more	more	ADV
taxlaw-12714	281	77	sensitive	sensitive	ADJ
taxlaw-12714	281	78	approach	approach	NOUN
taxlaw-12714	281	79	devising	devise	VERB
taxlaw-12714	281	80	any	any	DET
taxlaw-12714	281	81	sort	sort	NOUN
taxlaw-12714	281	82	of	of	ADP
taxlaw-12714	281	83	advice	advice	NOUN
taxlaw-12714	281	84	for	for	ADP
taxlaw-12714	281	85	developing	develop	VERB
taxlaw-12714	281	86	countries	country	NOUN
taxlaw-12714	281	87	should	should	AUX
taxlaw-12714	281	88	start	start	VERB
taxlaw-12714	281	89	from	from	ADP
taxlaw-12714	281	90	an	an	DET
taxlaw-12714	281	91	understanding	understanding	NOUN
taxlaw-12714	281	92	that	that	PRON
taxlaw-12714	281	93	a	a	DET
taxlaw-12714	281	94	minimum	minimum	ADJ
taxlaw-12714	281	95	corporate	corporate	ADJ
taxlaw-12714	281	96	income	income	NOUN
taxlaw-12714	281	97	tax	tax	NOUN
taxlaw-12714	281	98	is	be	AUX
taxlaw-12714	281	99	not	not	PART
taxlaw-12714	281	100	about	about	ADP
taxlaw-12714	281	101	generating	generate	VERB
taxlaw-12714	281	102	revenues	revenue	NOUN
taxlaw-12714	281	103	but	but	CCONJ
taxlaw-12714	281	104	about	about	ADP
taxlaw-12714	281	105	limiting	limit	VERB
taxlaw-12714	281	106	corporate	corporate	ADJ
taxlaw-12714	281	107	income	income	NOUN
taxlaw-12714	281	108	tax	tax	NOUN
taxlaw-12714	281	109	competition.80	competition.80	PROPN
taxlaw-12714	281	110	after	after	ADV
taxlaw-12714	281	111	all	all	ADV
taxlaw-12714	281	112	,	,	PUNCT
taxlaw-12714	281	113	the	the	DET
taxlaw-12714	281	114	whole	whole	ADJ
taxlaw-12714	281	115	design	design	NOUN
taxlaw-12714	281	116	of	of	ADP
taxlaw-12714	281	117	the	the	DET
taxlaw-12714	281	118	global	global	ADJ
taxlaw-12714	281	119	minimum	minimum	ADJ
taxlaw-12714	281	120	corporate	corporate	ADJ
taxlaw-12714	281	121	income	income	NOUN
taxlaw-12714	281	122	tax	tax	NOUN
taxlaw-12714	281	123	rules	rule	NOUN
taxlaw-12714	281	124	responds	respond	VERB
taxlaw-12714	281	125	to	to	ADP
taxlaw-12714	281	126	the	the	DET
taxlaw-12714	281	127	fact	fact	NOUN
taxlaw-12714	281	128	that	that	SCONJ
taxlaw-12714	281	129	if	if	SCONJ
taxlaw-12714	281	130	one	one	NUM
taxlaw-12714	281	131	country	country	NOUN
taxlaw-12714	281	132	does	do	AUX
taxlaw-12714	281	133	not	not	PART
taxlaw-12714	281	134	impose	impose	VERB
taxlaw-12714	281	135	a	a	DET
taxlaw-12714	281	136	minimum	minimum	ADJ
taxlaw-12714	281	137	level	level	NOUN
taxlaw-12714	281	138	of	of	ADP
taxlaw-12714	281	139	taxation	taxation	NOUN
taxlaw-12714	281	140	,	,	PUNCT
taxlaw-12714	281	141	another	another	DET
taxlaw-12714	281	142	country	country	NOUN
taxlaw-12714	281	143	will	will	AUX
taxlaw-12714	281	144	pull	pull	VERB
taxlaw-12714	281	145	the	the	DET
taxlaw-12714	281	146	trigger	trigger	NOUN
taxlaw-12714	281	147	and	and	CCONJ
taxlaw-12714	281	148	get	get	VERB
taxlaw-12714	281	149	the	the	DET
taxlaw-12714	281	150	part	part	NOUN
taxlaw-12714	281	151	that	that	PRON
taxlaw-12714	281	152	is	be	AUX
taxlaw-12714	281	153	necessary	necessary	ADJ
taxlaw-12714	281	154	to	to	PART
taxlaw-12714	281	155	complete	complete	VERB
taxlaw-12714	281	156	that	that	SCONJ
taxlaw-12714	281	157	minimum.81	minimum.81	INTJ
taxlaw-12714	281	158	that	that	ADV
taxlaw-12714	281	159	is	be	AUX
taxlaw-12714	281	160	,	,	PUNCT
taxlaw-12714	281	161	the	the	DET
taxlaw-12714	281	162	revenue	revenue	NOUN
taxlaw-12714	281	163	effect	effect	NOUN
taxlaw-12714	281	164	comes	come	VERB
taxlaw-12714	281	165	77	77	NUM
taxlaw-12714	281	166	supra	supra	PROPN
taxlaw-12714	281	167	section	section	NOUN
taxlaw-12714	281	168	iii.c	iii.c	PROPN
taxlaw-12714	281	169	.	.	PUNCT
taxlaw-12714	282	1	78	78	NUM
taxlaw-12714	282	2	it	it	PRON
taxlaw-12714	282	3	is	be	AUX
taxlaw-12714	282	4	difficult	difficult	ADJ
taxlaw-12714	282	5	to	to	PART
taxlaw-12714	282	6	determine	determine	VERB
taxlaw-12714	282	7	the	the	DET
taxlaw-12714	282	8	true	true	ADJ
taxlaw-12714	282	9	origin	origin	NOUN
taxlaw-12714	282	10	of	of	ADP
taxlaw-12714	282	11	the	the	DET
taxlaw-12714	282	12	use	use	NOUN
taxlaw-12714	282	13	of	of	ADP
taxlaw-12714	282	14	the	the	DET
taxlaw-12714	282	15	expression	expression	NOUN
taxlaw-12714	282	16	“	"	PUNCT
taxlaw-12714	282	17	critical	critical	ADJ
taxlaw-12714	282	18	mass	mass	NOUN
taxlaw-12714	282	19	”	"	PUNCT
taxlaw-12714	282	20	in	in	ADP
taxlaw-12714	282	21	the	the	DET
taxlaw-12714	282	22	context	context	NOUN
taxlaw-12714	282	23	of	of	ADP
taxlaw-12714	282	24	pillar	pillar	NOUN
taxlaw-12714	282	25	2	2	NUM
taxlaw-12714	282	26	.	.	PUNCT
taxlaw-12714	283	1	some	some	DET
taxlaw-12714	283	2	commentators	commentator	NOUN
taxlaw-12714	283	3	have	have	AUX
taxlaw-12714	283	4	attributed	attribute	VERB
taxlaw-12714	283	5	this	this	PRON
taxlaw-12714	283	6	to	to	ADP
taxlaw-12714	283	7	the	the	DET
taxlaw-12714	283	8	intervention	intervention	NOUN
taxlaw-12714	283	9	of	of	ADP
taxlaw-12714	283	10	a	a	DET
taxlaw-12714	283	11	senior	senior	ADJ
taxlaw-12714	283	12	oecd	oecd	PROPN
taxlaw-12714	283	13	official	official	NOUN
taxlaw-12714	283	14	being	be	AUX
taxlaw-12714	283	15	asked	ask	VERB
taxlaw-12714	283	16	about	about	ADP
taxlaw-12714	283	17	countries	country	NOUN
taxlaw-12714	283	18	deciding	decide	VERB
taxlaw-12714	283	19	to	to	PART
taxlaw-12714	283	20	step	step	VERB
taxlaw-12714	283	21	out	out	ADP
taxlaw-12714	283	22	of	of	ADP
taxlaw-12714	283	23	the	the	DET
taxlaw-12714	283	24	global	global	ADJ
taxlaw-12714	283	25	deal	deal	NOUN
taxlaw-12714	283	26	,	,	PUNCT
taxlaw-12714	283	27	to	to	PART
taxlaw-12714	283	28	which	which	PRON
taxlaw-12714	283	29	he	he	PRON
taxlaw-12714	283	30	allegedly	allegedly	ADV
taxlaw-12714	283	31	replied	reply	VERB
taxlaw-12714	283	32	:	:	PUNCT
taxlaw-12714	283	33	“	"	PUNCT
taxlaw-12714	283	34	we	we	PRON
taxlaw-12714	283	35	do	do	AUX
taxlaw-12714	283	36	n’t	not	PART
taxlaw-12714	283	37	care	care	VERB
taxlaw-12714	283	38	,	,	PUNCT
taxlaw-12714	283	39	actually	actually	ADV
taxlaw-12714	283	40	...	...	PUNCT
taxlaw-12714	284	1	we	we	PRON
taxlaw-12714	284	2	do	do	AUX
taxlaw-12714	284	3	n’t	not	PART
taxlaw-12714	284	4	need	need	VERB
taxlaw-12714	284	5	them	they	PRON
taxlaw-12714	284	6	.	.	PUNCT
taxlaw-12714	284	7	”	"	PUNCT
taxlaw-12714	285	1	feria	feria	PROPN
taxlaw-12714	285	2	,	,	PUNCT
taxlaw-12714	285	3	supra	supra	PROPN
taxlaw-12714	285	4	note	note	PROPN
taxlaw-12714	285	5	26	26	NUM
taxlaw-12714	285	6	,	,	PUNCT
taxlaw-12714	285	7	at	at	ADP
taxlaw-12714	285	8	20	20	NUM
taxlaw-12714	285	9	n.103	n.103	NOUN
taxlaw-12714	285	10	(	(	PUNCT
taxlaw-12714	285	11	citing	cite	VERB
taxlaw-12714	285	12	doug	doug	PROPN
taxlaw-12714	285	13	connolly	connolly	PROPN
taxlaw-12714	285	14	,	,	PUNCT
taxlaw-12714	285	15	global	global	ADJ
taxlaw-12714	285	16	minimum	minimum	ADJ
taxlaw-12714	285	17	tax	tax	NOUN
taxlaw-12714	285	18	will	will	AUX
taxlaw-12714	285	19	work	work	VERB
taxlaw-12714	285	20	,	,	PUNCT
taxlaw-12714	285	21	if	if	SCONJ
taxlaw-12714	285	22	implemented	implement	VERB
taxlaw-12714	285	23	,	,	PUNCT
taxlaw-12714	285	24	oecd	oecd	PROPN
taxlaw-12714	285	25	’s	’s	PART
taxlaw-12714	285	26	saint	saint	NOUN
taxlaw-12714	285	27	-	-	PUNCT
taxlaw-12714	285	28	amans	aman	NOUN
taxlaw-12714	285	29	says	say	VERB
taxlaw-12714	285	30	,	,	PUNCT
taxlaw-12714	285	31	mne	mne	PROPN
taxlaw-12714	285	32	tax	tax	PROPN
taxlaw-12714	285	33	(	(	PUNCT
taxlaw-12714	285	34	nov	nov	PROPN
taxlaw-12714	285	35	.	.	PROPN
taxlaw-12714	285	36	4	4	NUM
taxlaw-12714	285	37	,	,	PUNCT
taxlaw-12714	285	38	2021	2021	NUM
taxlaw-12714	285	39	)	)	PUNCT
taxlaw-12714	285	40	,	,	PUNCT
taxlaw-12714	286	1	https://mnetax.com/global-minimum-tax-will-work-if-implemented-oecds-saint%20amans-says-46122%20	https://mnetax.com/global-minimum-tax-will-work-if-implemented-oecds-saint%20amans-says-46122%20	PROPN
taxlaw-12714	287	1	[	[	X
taxlaw-12714	287	2	perma.cc/jb9n-3djd	perma.cc/jb9n-3djd	ADJ
taxlaw-12714	287	3	]	]	X
taxlaw-12714	287	4	.	.	PUNCT
taxlaw-12714	288	1	however	however	ADV
taxlaw-12714	288	2	,	,	PUNCT
taxlaw-12714	288	3	whatever	whatever	PRON
taxlaw-12714	288	4	the	the	DET
taxlaw-12714	288	5	origin	origin	NOUN
taxlaw-12714	288	6	is	be	AUX
taxlaw-12714	288	7	,	,	PUNCT
taxlaw-12714	288	8	one	one	PRON
taxlaw-12714	288	9	must	must	AUX
taxlaw-12714	288	10	recognize	recognize	VERB
taxlaw-12714	288	11	that	that	SCONJ
taxlaw-12714	288	12	it	it	PRON
taxlaw-12714	288	13	has	have	AUX
taxlaw-12714	288	14	clearly	clearly	ADV
taxlaw-12714	288	15	taken	take	VERB
taxlaw-12714	288	16	a	a	DET
taxlaw-12714	288	17	privileged	privileged	ADJ
taxlaw-12714	288	18	place	place	NOUN
taxlaw-12714	288	19	in	in	ADP
taxlaw-12714	288	20	the	the	DET
taxlaw-12714	288	21	global	global	ADJ
taxlaw-12714	288	22	minimum	minimum	ADJ
taxlaw-12714	288	23	tax	tax	NOUN
taxlaw-12714	288	24	narrative	narrative	NOUN
taxlaw-12714	288	25	among	among	ADP
taxlaw-12714	288	26	tax	tax	NOUN
taxlaw-12714	288	27	scholars	scholar	NOUN
taxlaw-12714	288	28	.	.	PUNCT
taxlaw-12714	289	1	see	see	VERB
taxlaw-12714	289	2	,	,	PUNCT
taxlaw-12714	289	3	e.g.	e.g.	ADV
taxlaw-12714	289	4	,	,	PUNCT
taxlaw-12714	289	5	english	english	PROPN
taxlaw-12714	289	6	,	,	PUNCT
taxlaw-12714	289	7	supra	supra	PROPN
taxlaw-12714	289	8	note	note	AUX
taxlaw-12714	289	9	3	3	NUM
taxlaw-12714	289	10	,	,	PUNCT
taxlaw-12714	289	11	at	at	ADP
taxlaw-12714	289	12	19	19	NUM
taxlaw-12714	289	13	.	.	PUNCT
taxlaw-12714	290	1	see	see	PROPN
taxlaw-12714	290	2	,	,	PUNCT
taxlaw-12714	290	3	mason	mason	PROPN
taxlaw-12714	290	4	,	,	PUNCT
taxlaw-12714	290	5	a	a	DET
taxlaw-12714	290	6	wrench	wrench	NOUN
taxlaw-12714	290	7	in	in	ADP
taxlaw-12714	290	8	globe	globe	NOUN
taxlaw-12714	290	9	diabolical	diabolical	ADJ
taxlaw-12714	290	10	machinery	machinery	NOUN
taxlaw-12714	290	11	,	,	PUNCT
taxlaw-12714	290	12	supra	supra	PROPN
taxlaw-12714	290	13	note	note	NOUN
taxlaw-12714	290	14	2	2	NUM
taxlaw-12714	290	15	.	.	PUNCT
taxlaw-12714	291	1	in	in	ADP
taxlaw-12714	291	2	the	the	DET
taxlaw-12714	291	3	author	author	NOUN
taxlaw-12714	291	4	’s	’s	PART
taxlaw-12714	291	5	view	view	NOUN
taxlaw-12714	291	6	,	,	PUNCT
taxlaw-12714	291	7	this	this	DET
taxlaw-12714	291	8	expression	expression	NOUN
taxlaw-12714	291	9	is	be	AUX
taxlaw-12714	291	10	not	not	PART
taxlaw-12714	291	11	as	as	ADV
taxlaw-12714	291	12	innocuous	innocuous	ADJ
taxlaw-12714	291	13	as	as	SCONJ
taxlaw-12714	291	14	it	it	PRON
taxlaw-12714	291	15	appears	appear	VERB
taxlaw-12714	291	16	and	and	CCONJ
taxlaw-12714	291	17	represents	represent	VERB
taxlaw-12714	291	18	an	an	DET
taxlaw-12714	291	19	important	important	ADJ
taxlaw-12714	291	20	element	element	NOUN
taxlaw-12714	291	21	of	of	ADP
taxlaw-12714	291	22	the	the	DET
taxlaw-12714	291	23	narrative	narrative	NOUN
taxlaw-12714	291	24	of	of	ADP
taxlaw-12714	291	25	“	"	PUNCT
taxlaw-12714	291	26	benefits	benefit	NOUN
taxlaw-12714	291	27	for	for	ADP
taxlaw-12714	291	28	all	all	PRON
taxlaw-12714	291	29	”	"	PUNCT
taxlaw-12714	291	30	and	and	CCONJ
taxlaw-12714	291	31	the	the	DET
taxlaw-12714	291	32	ultimate	ultimate	ADJ
taxlaw-12714	291	33	success	success	NOUN
taxlaw-12714	291	34	of	of	ADP
taxlaw-12714	291	35	pillar	pillar	NOUN
taxlaw-12714	291	36	2	2	NUM
taxlaw-12714	291	37	.	.	PUNCT
taxlaw-12714	292	1	after	after	ADV
taxlaw-12714	292	2	all	all	ADV
taxlaw-12714	292	3	,	,	PUNCT
taxlaw-12714	292	4	the	the	DET
taxlaw-12714	292	5	expression	expression	NOUN
taxlaw-12714	292	6	seems	seem	VERB
taxlaw-12714	292	7	to	to	PART
taxlaw-12714	292	8	demonstrate	demonstrate	VERB
taxlaw-12714	292	9	that	that	SCONJ
taxlaw-12714	292	10	the	the	PRON
taxlaw-12714	292	11	greater	great	ADJ
taxlaw-12714	292	12	the	the	DET
taxlaw-12714	292	13	number	number	NOUN
taxlaw-12714	292	14	of	of	ADP
taxlaw-12714	292	15	countries	country	NOUN
taxlaw-12714	292	16	cooperating	cooperate	VERB
taxlaw-12714	292	17	,	,	PUNCT
taxlaw-12714	292	18	the	the	PRON
taxlaw-12714	292	19	better	well	ADJ
taxlaw-12714	292	20	their	their	PRON
taxlaw-12714	292	21	individual	individual	ADJ
taxlaw-12714	292	22	interests	interest	NOUN
taxlaw-12714	292	23	are	be	AUX
taxlaw-12714	292	24	satisfied	satisfied	ADJ
taxlaw-12714	292	25	,	,	PUNCT
taxlaw-12714	292	26	which	which	PRON
taxlaw-12714	292	27	is	be	AUX
taxlaw-12714	292	28	ultimately	ultimately	ADV
taxlaw-12714	292	29	false	false	ADJ
taxlaw-12714	292	30	.	.	PUNCT
taxlaw-12714	293	1	for	for	ADP
taxlaw-12714	293	2	a	a	DET
taxlaw-12714	293	3	deeper	deep	ADJ
taxlaw-12714	293	4	analysis	analysis	NOUN
taxlaw-12714	293	5	of	of	ADP
taxlaw-12714	293	6	the	the	DET
taxlaw-12714	293	7	dynamics	dynamic	NOUN
taxlaw-12714	293	8	of	of	ADP
taxlaw-12714	293	9	international	international	ADJ
taxlaw-12714	293	10	cooperation	cooperation	NOUN
taxlaw-12714	293	11	,	,	PUNCT
taxlaw-12714	293	12	see	see	VERB
taxlaw-12714	293	13	dagan	dagan	PROPN
taxlaw-12714	293	14	,	,	PUNCT
taxlaw-12714	293	15	supra	supra	PROPN
taxlaw-12714	293	16	note	note	PROPN
taxlaw-12714	293	17	4	4	NUM
taxlaw-12714	293	18	,	,	PUNCT
taxlaw-12714	293	19	at	at	ADP
taxlaw-12714	293	20	152	152	NUM
taxlaw-12714	293	21	,	,	PUNCT
taxlaw-12714	293	22	184	184	NUM
taxlaw-12714	293	23	(	(	PUNCT
taxlaw-12714	293	24	arguing	argue	VERB
taxlaw-12714	293	25	that	that	SCONJ
taxlaw-12714	293	26	“	"	PUNCT
taxlaw-12714	293	27	[	[	X
taxlaw-12714	293	28	e]ach	e]ach	X
taxlaw-12714	293	29	[	[	X
taxlaw-12714	293	30	international	international	ADJ
taxlaw-12714	293	31	]	]	PUNCT
taxlaw-12714	293	32	initiative	initiative	NOUN
taxlaw-12714	293	33	should	should	AUX
taxlaw-12714	293	34	be	be	AUX
taxlaw-12714	293	35	evaluated	evaluate	VERB
taxlaw-12714	293	36	according	accord	VERB
taxlaw-12714	293	37	to	to	ADP
taxlaw-12714	293	38	its	its	PRON
taxlaw-12714	293	39	concrete	concrete	ADJ
taxlaw-12714	293	40	results	result	NOUN
taxlaw-12714	293	41	and	and	CCONJ
taxlaw-12714	293	42	not	not	PART
taxlaw-12714	293	43	the	the	DET
taxlaw-12714	293	44	number	number	NOUN
taxlaw-12714	293	45	of	of	ADP
taxlaw-12714	293	46	states	state	NOUN
taxlaw-12714	293	47	that	that	PRON
taxlaw-12714	293	48	endorse	endorse	VERB
taxlaw-12714	293	49	it	it	PRON
taxlaw-12714	293	50	…	…	PUNCT
taxlaw-12714	293	51	”	"	PUNCT
taxlaw-12714	293	52	)	)	PUNCT
taxlaw-12714	293	53	.	.	PUNCT
taxlaw-12714	294	1	79	79	NUM
taxlaw-12714	294	2	see	see	VERB
taxlaw-12714	294	3	noked	noke	VERB
taxlaw-12714	294	4	,	,	PUNCT
taxlaw-12714	294	5	supra	supra	PROPN
taxlaw-12714	294	6	note	note	PROPN
taxlaw-12714	294	7	19	19	NUM
taxlaw-12714	294	8	;	;	PUNCT
taxlaw-12714	294	9	parada	parada	NOUN
taxlaw-12714	294	10	,	,	PUNCT
taxlaw-12714	294	11	supra	supra	PROPN
taxlaw-12714	294	12	note	note	VERB
taxlaw-12714	294	13	50	50	NUM
taxlaw-12714	294	14	.	.	PUNCT
taxlaw-12714	294	15	80	80	NUM
taxlaw-12714	295	1	this	this	PRON
taxlaw-12714	295	2	was	be	AUX
taxlaw-12714	295	3	at	at	ADP
taxlaw-12714	295	4	least	least	ADJ
taxlaw-12714	295	5	the	the	DET
taxlaw-12714	295	6	original	original	ADJ
taxlaw-12714	295	7	intent	intent	NOUN
taxlaw-12714	295	8	expressed	express	VERB
taxlaw-12714	295	9	in	in	ADP
taxlaw-12714	295	10	the	the	DET
taxlaw-12714	295	11	beginning	beginning	NOUN
taxlaw-12714	295	12	of	of	ADP
taxlaw-12714	295	13	the	the	DET
taxlaw-12714	295	14	project	project	NOUN
taxlaw-12714	295	15	for	for	ADP
taxlaw-12714	295	16	a	a	DET
taxlaw-12714	295	17	global	global	ADJ
taxlaw-12714	295	18	minimum	minimum	ADJ
taxlaw-12714	295	19	corporate	corporate	ADJ
taxlaw-12714	295	20	tax	tax	NOUN
taxlaw-12714	295	21	.	.	PUNCT
taxlaw-12714	296	1	see	see	VERB
taxlaw-12714	296	2	pistone	pistone	PROPN
taxlaw-12714	296	3	,	,	PUNCT
taxlaw-12714	296	4	supra	supra	PROPN
taxlaw-12714	296	5	note	note	NOUN
taxlaw-12714	296	6	3	3	X
taxlaw-12714	296	7	.	.	PUNCT
taxlaw-12714	297	1	see	see	VERB
taxlaw-12714	297	2	also	also	ADV
taxlaw-12714	297	3	devereux	devereux	PROPN
taxlaw-12714	297	4	et	et	PROPN
taxlaw-12714	297	5	al	al	PROPN
taxlaw-12714	297	6	.	.	PROPN
taxlaw-12714	297	7	,	,	PUNCT
taxlaw-12714	297	8	supra	supra	PROPN
taxlaw-12714	297	9	note	note	VERB
taxlaw-12714	297	10	3	3	NUM
taxlaw-12714	297	11	;	;	PUNCT
taxlaw-12714	297	12	englisch	englisch	ADJ
taxlaw-12714	297	13	,	,	PUNCT
taxlaw-12714	297	14	supra	supra	ADJ
taxlaw-12714	297	15	note	note	NOUN
taxlaw-12714	297	16	3	3	NUM
taxlaw-12714	297	17	.	.	SYM
taxlaw-12714	297	18	81	81	NUM
taxlaw-12714	297	19	see	see	PROPN
taxlaw-12714	297	20	mason	mason	PROPN
taxlaw-12714	297	21	,	,	PUNCT
taxlaw-12714	297	22	the	the	DET
taxlaw-12714	297	23	transformation	transformation	NOUN
taxlaw-12714	297	24	of	of	ADP
taxlaw-12714	297	25	international	international	ADJ
taxlaw-12714	297	26	tax	tax	NOUN
taxlaw-12714	297	27	,	,	PUNCT
taxlaw-12714	297	28	supra	supra	ADJ
taxlaw-12714	297	29	note	note	NOUN
taxlaw-12714	297	30	2	2	NUM
taxlaw-12714	297	31	;	;	PUNCT
taxlaw-12714	297	32	mason	mason	PROPN
taxlaw-12714	297	33	,	,	PUNCT
taxlaw-12714	297	34	a	a	DET
taxlaw-12714	297	35	wrench	wrench	NOUN
taxlaw-12714	297	36	in	in	ADP
taxlaw-12714	297	37	globe	globe	NOUN
taxlaw-12714	297	38	diabolical	diabolical	ADJ
taxlaw-12714	297	39	machinery	machinery	NOUN
taxlaw-12714	297	40	,	,	PUNCT
taxlaw-12714	297	41	supra	supra	PROPN
taxlaw-12714	297	42	note	note	NOUN
taxlaw-12714	297	43	2	2	NUM
taxlaw-12714	297	44	(	(	PUNCT
taxlaw-12714	297	45	explaining	explain	VERB
taxlaw-12714	297	46	the	the	DET
taxlaw-12714	297	47	concept	concept	NOUN
taxlaw-12714	297	48	of	of	ADP
taxlaw-12714	297	49	fiscal	fiscal	ADJ
taxlaw-12714	297	50	-	-	PUNCT
taxlaw-12714	297	51	fail	fail	ADJ
taxlaw-12714	297	52	safe	safe	ADJ
taxlaw-12714	297	53	rules	rule	NOUN
taxlaw-12714	297	54	)	)	PUNCT
taxlaw-12714	297	55	.	.	PUNCT
taxlaw-12714	298	1	see	see	VERB
taxlaw-12714	298	2	also	also	ADV
taxlaw-12714	298	3	parada	parada	PROPN
taxlaw-12714	298	4	,	,	PUNCT
taxlaw-12714	298	5	supra	supra	PROPN
taxlaw-12714	298	6	note	note	NOUN
taxlaw-12714	298	7	2	2	NUM
taxlaw-12714	298	8	.	.	SYM
taxlaw-12714	298	9	204	204	NUM
taxlaw-12714	298	10	columbia	columbia	PROPN
taxlaw-12714	298	11	journal	journal	PROPN
taxlaw-12714	298	12	of	of	ADP
taxlaw-12714	298	13	tax	tax	NOUN
taxlaw-12714	298	14	law	law	NOUN
taxlaw-12714	299	1	[	[	X
taxlaw-12714	299	2	vol	vol	NOUN
taxlaw-12714	299	3	15:2	15:2	NUM
taxlaw-12714	299	4	only	only	ADV
taxlaw-12714	299	5	as	as	ADP
taxlaw-12714	299	6	a	a	DET
taxlaw-12714	299	7	sort	sort	NOUN
taxlaw-12714	299	8	of	of	ADP
taxlaw-12714	299	9	penalty	penalty	NOUN
taxlaw-12714	299	10	to	to	PART
taxlaw-12714	299	11	incentivize	incentivize	VERB
taxlaw-12714	299	12	the	the	DET
taxlaw-12714	299	13	country	country	NOUN
taxlaw-12714	299	14	that	that	PRON
taxlaw-12714	299	15	taxes	tax	VERB
taxlaw-12714	299	16	under	under	ADP
taxlaw-12714	299	17	the	the	DET
taxlaw-12714	299	18	minimum	minimum	NOUN
taxlaw-12714	299	19	to	to	PART
taxlaw-12714	299	20	increase	increase	VERB
taxlaw-12714	299	21	its	its	PRON
taxlaw-12714	299	22	level	level	NOUN
taxlaw-12714	299	23	of	of	ADP
taxlaw-12714	299	24	effective	effective	ADJ
taxlaw-12714	299	25	corporate	corporate	ADJ
taxlaw-12714	299	26	income	income	NOUN
taxlaw-12714	299	27	tax	tax	NOUN
taxlaw-12714	299	28	,	,	PUNCT
taxlaw-12714	299	29	or	or	CCONJ
taxlaw-12714	299	30	,	,	PUNCT
taxlaw-12714	299	31	in	in	ADP
taxlaw-12714	299	32	some	some	DET
taxlaw-12714	299	33	cases	case	NOUN
taxlaw-12714	299	34	,	,	PUNCT
taxlaw-12714	299	35	the	the	DET
taxlaw-12714	299	36	revenue	revenue	NOUN
taxlaw-12714	299	37	gain	gain	NOUN
taxlaw-12714	299	38	/	/	SYM
taxlaw-12714	299	39	loss	loss	NOUN
taxlaw-12714	299	40	simply	simply	ADV
taxlaw-12714	299	41	becomes	become	VERB
taxlaw-12714	299	42	an	an	DET
taxlaw-12714	299	43	illusion	illusion	NOUN
taxlaw-12714	299	44	,	,	PUNCT
taxlaw-12714	299	45	as	as	SCONJ
taxlaw-12714	299	46	demonstrated	demonstrate	VERB
taxlaw-12714	299	47	in	in	ADP
taxlaw-12714	299	48	this	this	DET
taxlaw-12714	299	49	work	work	NOUN
taxlaw-12714	299	50	already.82	already.82	PROPN
taxlaw-12714	299	51	b.	b.	PROPN
taxlaw-12714	299	52	sensitive	sensitive	PROPN
taxlaw-12714	299	53	review	review	PROPN
taxlaw-12714	299	54	of	of	ADP
taxlaw-12714	299	55	tax	tax	NOUN
taxlaw-12714	299	56	and	and	CCONJ
taxlaw-12714	299	57	non	non	ADJ
taxlaw-12714	299	58	-	-	ADJ
taxlaw-12714	299	59	tax	tax	ADJ
taxlaw-12714	299	60	incentives	incentive	NOUN
taxlaw-12714	299	61	as	as	ADV
taxlaw-12714	299	62	well	well	ADV
taxlaw-12714	299	63	as	as	ADP
taxlaw-12714	299	64	departing	depart	VERB
taxlaw-12714	299	65	from	from	ADP
taxlaw-12714	299	66	the	the	DET
taxlaw-12714	299	67	revenue	revenue	NOUN
taxlaw-12714	299	68	gain	gain	NOUN
taxlaw-12714	299	69	/	/	SYM
taxlaw-12714	299	70	loss	loss	NOUN
taxlaw-12714	299	71	premise	premise	NOUN
taxlaw-12714	299	72	,	,	PUNCT
taxlaw-12714	299	73	developing	develop	VERB
taxlaw-12714	299	74	countries	country	NOUN
taxlaw-12714	299	75	should	should	AUX
taxlaw-12714	299	76	focus	focus	VERB
taxlaw-12714	299	77	on	on	ADP
taxlaw-12714	299	78	adopting	adopt	VERB
taxlaw-12714	299	79	a	a	DET
taxlaw-12714	299	80	strategic	strategic	ADJ
taxlaw-12714	299	81	plan	plan	NOUN
taxlaw-12714	299	82	regarding	regard	VERB
taxlaw-12714	299	83	their	their	PRON
taxlaw-12714	299	84	tax	tax	NOUN
taxlaw-12714	299	85	and	and	CCONJ
taxlaw-12714	299	86	non	non	ADJ
taxlaw-12714	299	87	-	-	ADJ
taxlaw-12714	299	88	tax	tax	ADJ
taxlaw-12714	299	89	incentives.83	incentives.83	NOUN
taxlaw-12714	299	90	in	in	ADP
taxlaw-12714	299	91	other	other	ADJ
taxlaw-12714	299	92	words	word	NOUN
taxlaw-12714	299	93	,	,	PUNCT
taxlaw-12714	299	94	they	they	PRON
taxlaw-12714	299	95	should	should	AUX
taxlaw-12714	299	96	take	take	VERB
taxlaw-12714	299	97	the	the	DET
taxlaw-12714	299	98	minimum	minimum	ADJ
taxlaw-12714	299	99	global	global	ADJ
taxlaw-12714	299	100	corporate	corporate	ADJ
taxlaw-12714	299	101	income	income	NOUN
taxlaw-12714	299	102	tax	tax	NOUN
taxlaw-12714	299	103	wave	wave	NOUN
taxlaw-12714	299	104	as	as	ADP
taxlaw-12714	299	105	an	an	DET
taxlaw-12714	299	106	opportunity	opportunity	NOUN
taxlaw-12714	299	107	to	to	PART
taxlaw-12714	299	108	review	review	VERB
taxlaw-12714	299	109	their	their	PRON
taxlaw-12714	299	110	tax	tax	NOUN
taxlaw-12714	299	111	and	and	CCONJ
taxlaw-12714	299	112	non	non	ADJ
taxlaw-12714	299	113	-	-	ADJ
taxlaw-12714	299	114	tax	tax	ADJ
taxlaw-12714	299	115	incentives	incentive	NOUN
taxlaw-12714	299	116	,	,	PUNCT
taxlaw-12714	299	117	including	include	VERB
taxlaw-12714	299	118	alternative	alternative	ADJ
taxlaw-12714	299	119	forms	form	NOUN
taxlaw-12714	299	120	of	of	ADP
taxlaw-12714	299	121	competition	competition	NOUN
taxlaw-12714	299	122	,	,	PUNCT
taxlaw-12714	299	123	especially	especially	ADV
taxlaw-12714	299	124	related	relate	VERB
taxlaw-12714	299	125	to	to	ADP
taxlaw-12714	299	126	activities	activity	NOUN
taxlaw-12714	299	127	that	that	PRON
taxlaw-12714	299	128	may	may	AUX
taxlaw-12714	299	129	either	either	CCONJ
taxlaw-12714	299	130	generate	generate	VERB
taxlaw-12714	299	131	positive	positive	ADJ
taxlaw-12714	299	132	externalities	externality	NOUN
taxlaw-12714	299	133	or	or	CCONJ
taxlaw-12714	299	134	that	that	PRON
taxlaw-12714	299	135	may	may	AUX
taxlaw-12714	299	136	reinforce	reinforce	VERB
taxlaw-12714	299	137	their	their	PRON
taxlaw-12714	299	138	competitive	competitive	ADJ
taxlaw-12714	299	139	advantages	advantage	NOUN
taxlaw-12714	299	140	globally	globally	ADV
taxlaw-12714	299	141	,	,	PUNCT
taxlaw-12714	299	142	such	such	ADJ
taxlaw-12714	299	143	as	as	ADP
taxlaw-12714	299	144	renewable	renewable	ADJ
taxlaw-12714	299	145	energies	energy	NOUN
taxlaw-12714	299	146	or	or	CCONJ
taxlaw-12714	299	147	high	high	ADJ
taxlaw-12714	299	148	-	-	PUNCT
taxlaw-12714	299	149	tech	tech	NOUN
taxlaw-12714	299	150	development.84	development.84	NOUN
taxlaw-12714	299	151	in	in	ADP
taxlaw-12714	299	152	particular	particular	ADJ
taxlaw-12714	299	153	,	,	PUNCT
taxlaw-12714	299	154	this	this	DET
taxlaw-12714	299	155	approach	approach	NOUN
taxlaw-12714	299	156	should	should	AUX
taxlaw-12714	299	157	involve	involve	VERB
taxlaw-12714	299	158	at	at	ADV
taxlaw-12714	299	159	least	least	ADV
taxlaw-12714	299	160	three	three	NUM
taxlaw-12714	299	161	fundamental	fundamental	ADJ
taxlaw-12714	299	162	steps	step	NOUN
taxlaw-12714	299	163	.	.	PUNCT
taxlaw-12714	300	1	the	the	DET
taxlaw-12714	300	2	first	first	ADJ
taxlaw-12714	300	3	step	step	NOUN
taxlaw-12714	300	4	is	be	AUX
taxlaw-12714	300	5	understanding	understand	VERB
taxlaw-12714	300	6	the	the	DET
taxlaw-12714	300	7	scope	scope	NOUN
taxlaw-12714	300	8	of	of	ADP
taxlaw-12714	300	9	the	the	DET
taxlaw-12714	300	10	global	global	ADJ
taxlaw-12714	300	11	minimum	minimum	ADJ
taxlaw-12714	300	12	tax	tax	NOUN
taxlaw-12714	300	13	rules	rule	NOUN
taxlaw-12714	300	14	and	and	CCONJ
taxlaw-12714	300	15	adopting	adopt	VERB
taxlaw-12714	300	16	a	a	DET
taxlaw-12714	300	17	strategic	strategic	ADJ
taxlaw-12714	300	18	approach	approach	NOUN
taxlaw-12714	300	19	regarding	regard	VERB
taxlaw-12714	300	20	their	their	PRON
taxlaw-12714	300	21	tax	tax	NOUN
taxlaw-12714	300	22	incentives	incentive	NOUN
taxlaw-12714	300	23	.	.	PUNCT
taxlaw-12714	301	1	“	"	PUNCT
taxlaw-12714	301	2	this	this	PRON
taxlaw-12714	301	3	is	be	AUX
taxlaw-12714	301	4	crucial	crucial	ADJ
taxlaw-12714	301	5	for	for	ADP
taxlaw-12714	301	6	developing	develop	VERB
taxlaw-12714	301	7	countries	country	NOUN
taxlaw-12714	301	8	because	because	SCONJ
taxlaw-12714	301	9	it	it	PRON
taxlaw-12714	301	10	is	be	AUX
taxlaw-12714	301	11	evident	evident	ADJ
taxlaw-12714	301	12	that	that	SCONJ
taxlaw-12714	301	13	the	the	DET
taxlaw-12714	301	14	new	new	ADJ
taxlaw-12714	301	15	rules	rule	NOUN
taxlaw-12714	301	16	on	on	ADP
taxlaw-12714	301	17	minimum	minimum	ADJ
taxlaw-12714	301	18	corporate	corporate	ADJ
taxlaw-12714	301	19	income	income	NOUN
taxlaw-12714	301	20	taxation	taxation	NOUN
taxlaw-12714	301	21	will	will	AUX
taxlaw-12714	301	22	not	not	PART
taxlaw-12714	301	23	affect	affect	VERB
taxlaw-12714	301	24	all	all	DET
taxlaw-12714	301	25	tax	tax	NOUN
taxlaw-12714	301	26	incentives	incentive	NOUN
taxlaw-12714	301	27	equally	equally	ADV
taxlaw-12714	301	28	.	.	PUNCT
taxlaw-12714	302	1	”85	”85	VERB
taxlaw-12714	302	2	indeed	indeed	ADV
taxlaw-12714	302	3	,	,	PUNCT
taxlaw-12714	302	4	some	some	DET
taxlaw-12714	302	5	tax	tax	NOUN
taxlaw-12714	302	6	incentives	incentive	NOUN
taxlaw-12714	302	7	will	will	AUX
taxlaw-12714	302	8	be	be	AUX
taxlaw-12714	302	9	excluded	exclude	VERB
taxlaw-12714	302	10	from	from	ADP
taxlaw-12714	302	11	the	the	DET
taxlaw-12714	302	12	scope	scope	NOUN
taxlaw-12714	302	13	of	of	ADP
taxlaw-12714	302	14	the	the	DET
taxlaw-12714	302	15	new	new	ADJ
taxlaw-12714	302	16	rules	rule	NOUN
taxlaw-12714	302	17	either	either	CCONJ
taxlaw-12714	302	18	because	because	SCONJ
taxlaw-12714	302	19	they	they	PRON
taxlaw-12714	302	20	will	will	AUX
taxlaw-12714	302	21	not	not	PART
taxlaw-12714	302	22	be	be	AUX
taxlaw-12714	302	23	considered	consider	VERB
taxlaw-12714	302	24	for	for	ADP
taxlaw-12714	302	25	purposes	purpose	NOUN
taxlaw-12714	302	26	of	of	ADP
taxlaw-12714	302	27	the	the	DET
taxlaw-12714	302	28	calculation	calculation	NOUN
taxlaw-12714	302	29	of	of	ADP
taxlaw-12714	302	30	the	the	DET
taxlaw-12714	302	31	tax	tax	NOUN
taxlaw-12714	302	32	base	base	NOUN
taxlaw-12714	302	33	under	under	ADP
taxlaw-12714	302	34	which	which	PRON
taxlaw-12714	302	35	the	the	DET
taxlaw-12714	302	36	minimum	minimum	ADJ
taxlaw-12714	302	37	taxation	taxation	NOUN
taxlaw-12714	302	38	is	be	AUX
taxlaw-12714	302	39	determined	determine	VERB
taxlaw-12714	302	40	or	or	CCONJ
taxlaw-12714	302	41	simply	simply	ADV
taxlaw-12714	302	42	because	because	SCONJ
taxlaw-12714	302	43	being	be	AUX
taxlaw-12714	302	44	considered	consider	VERB
taxlaw-12714	302	45	for	for	ADP
taxlaw-12714	302	46	calculation	calculation	NOUN
taxlaw-12714	302	47	purposes	purpose	NOUN
taxlaw-12714	302	48	,	,	PUNCT
taxlaw-12714	302	49	they	they	PRON
taxlaw-12714	302	50	will	will	AUX
taxlaw-12714	302	51	not	not	PART
taxlaw-12714	302	52	reduce	reduce	VERB
taxlaw-12714	302	53	the	the	DET
taxlaw-12714	302	54	etr	etr	NOUN
taxlaw-12714	302	55	below	below	ADP
taxlaw-12714	302	56	the	the	DET
taxlaw-12714	302	57	minimum	minimum	ADJ
taxlaw-12714	302	58	required.86	required.86	NOUN
taxlaw-12714	302	59	in	in	ADP
taxlaw-12714	302	60	other	other	ADJ
taxlaw-12714	302	61	words	word	NOUN
taxlaw-12714	302	62	,	,	PUNCT
taxlaw-12714	302	63	developing	develop	VERB
taxlaw-12714	302	64	countries	country	NOUN
taxlaw-12714	302	65	shall	shall	AUX
taxlaw-12714	302	66	act	act	VERB
taxlaw-12714	302	67	strategically	strategically	ADV
taxlaw-12714	302	68	,	,	PUNCT
taxlaw-12714	302	69	keeping	keep	VERB
taxlaw-12714	302	70	tax	tax	NOUN
taxlaw-12714	302	71	incentives	incentive	NOUN
taxlaw-12714	302	72	without	without	ADP
taxlaw-12714	302	73	the	the	DET
taxlaw-12714	302	74	elements	element	NOUN
taxlaw-12714	302	75	of	of	ADP
taxlaw-12714	302	76	corporate	corporate	ADJ
taxlaw-12714	302	77	income	income	NOUN
taxlaw-12714	302	78	tax	tax	NOUN
taxlaw-12714	302	79	,	,	PUNCT
taxlaw-12714	302	80	or	or	CCONJ
taxlaw-12714	302	81	they	they	PRON
taxlaw-12714	302	82	shall	shall	AUX
taxlaw-12714	302	83	try	try	VERB
taxlaw-12714	302	84	to	to	PART
taxlaw-12714	302	85	make	make	VERB
taxlaw-12714	302	86	these	these	DET
taxlaw-12714	302	87	incentives	incentive	NOUN
taxlaw-12714	302	88	as	as	ADV
taxlaw-12714	302	89	efficient	efficient	ADJ
taxlaw-12714	302	90	as	as	ADP
taxlaw-12714	302	91	possible	possible	ADJ
taxlaw-12714	302	92	for	for	SCONJ
taxlaw-12714	302	93	purposes	purpose	NOUN
taxlaw-12714	302	94	of	of	ADP
taxlaw-12714	302	95	the	the	DET
taxlaw-12714	302	96	calculation	calculation	NOUN
taxlaw-12714	302	97	of	of	ADP
taxlaw-12714	302	98	the	the	DET
taxlaw-12714	302	99	etr.87	etr.87	ADJ
taxlaw-12714	302	100	let	let	VERB
taxlaw-12714	302	101	me	i	PRON
taxlaw-12714	302	102	take	take	VERB
taxlaw-12714	302	103	the	the	DET
taxlaw-12714	302	104	example	example	NOUN
taxlaw-12714	302	105	of	of	ADP
taxlaw-12714	302	106	refunding	refund	VERB
taxlaw-12714	302	107	negative	negative	ADJ
taxlaw-12714	302	108	corporate	corporate	ADJ
taxlaw-12714	302	109	tax	tax	NOUN
taxlaw-12714	302	110	in	in	ADP
taxlaw-12714	302	111	the	the	DET
taxlaw-12714	302	112	form	form	NOUN
taxlaw-12714	302	113	of	of	ADP
taxlaw-12714	302	114	a	a	DET
taxlaw-12714	302	115	refundable	refundable	ADJ
taxlaw-12714	302	116	credit	credit	NOUN
taxlaw-12714	302	117	to	to	PART
taxlaw-12714	302	118	illustrate	illustrate	VERB
taxlaw-12714	302	119	the	the	DET
taxlaw-12714	302	120	foregoing	foregoing	NOUN
taxlaw-12714	302	121	.	.	PUNCT
taxlaw-12714	303	1	many	many	ADJ
taxlaw-12714	303	2	developing	develop	VERB
taxlaw-12714	303	3	countries	country	NOUN
taxlaw-12714	303	4	offer	offer	VERB
taxlaw-12714	303	5	the	the	DET
taxlaw-12714	303	6	possibility	possibility	NOUN
taxlaw-12714	303	7	of	of	ADP
taxlaw-12714	303	8	refundable	refundable	ADJ
taxlaw-12714	303	9	credits	credit	NOUN
taxlaw-12714	303	10	as	as	ADP
taxlaw-12714	303	11	an	an	DET
taxlaw-12714	303	12	alternative	alternative	NOUN
taxlaw-12714	303	13	to	to	ADP
taxlaw-12714	303	14	a	a	DET
taxlaw-12714	303	15	loss	loss	NOUN
taxlaw-12714	303	16	carry	carry	NOUN
taxlaw-12714	303	17	-	-	PUNCT
taxlaw-12714	303	18	forward	forward	NOUN
taxlaw-12714	303	19	for	for	ADP
taxlaw-12714	303	20	the	the	DET
taxlaw-12714	303	21	obvious	obvious	ADJ
taxlaw-12714	303	22	reason	reason	NOUN
taxlaw-12714	303	23	that	that	SCONJ
taxlaw-12714	303	24	a	a	DET
taxlaw-12714	303	25	refundable	refundable	ADJ
taxlaw-12714	303	26	credit	credit	NOUN
taxlaw-12714	303	27	offers	offer	VERB
taxlaw-12714	303	28	some	some	DET
taxlaw-12714	303	29	available	available	ADJ
taxlaw-12714	303	30	cash	cash	NOUN
taxlaw-12714	303	31	for	for	ADP
taxlaw-12714	303	32	the	the	DET
taxlaw-12714	303	33	specific	specific	ADJ
taxlaw-12714	303	34	business.88	business.88	NOUN
taxlaw-12714	303	35	this	this	PRON
taxlaw-12714	303	36	can	can	AUX
taxlaw-12714	303	37	be	be	AUX
taxlaw-12714	303	38	quite	quite	ADV
taxlaw-12714	303	39	important	important	ADJ
taxlaw-12714	303	40	either	either	ADV
taxlaw-12714	303	41	to	to	PART
taxlaw-12714	303	42	incentivize	incentivize	VERB
taxlaw-12714	303	43	some	some	DET
taxlaw-12714	303	44	specific	specific	ADJ
taxlaw-12714	303	45	new	new	ADJ
taxlaw-12714	303	46	business	business	NOUN
taxlaw-12714	303	47	activities	activity	NOUN
taxlaw-12714	303	48	or	or	CCONJ
taxlaw-12714	303	49	simply	simply	ADV
taxlaw-12714	303	50	to	to	PART
taxlaw-12714	303	51	promote	promote	VERB
taxlaw-12714	303	52	investment	investment	NOUN
taxlaw-12714	303	53	in	in	ADP
taxlaw-12714	303	54	r&d	r&d	NOUN
taxlaw-12714	303	55	activities	activity	NOUN
taxlaw-12714	303	56	in	in	ADP
taxlaw-12714	303	57	general	general	ADJ
taxlaw-12714	303	58	,	,	PUNCT
taxlaw-12714	303	59	especially	especially	ADV
taxlaw-12714	303	60	in	in	ADP
taxlaw-12714	303	61	times	time	NOUN
taxlaw-12714	303	62	of	of	ADP
taxlaw-12714	303	63	crisis.89	crisis.89	PROPN
taxlaw-12714	303	64	the	the	DET
taxlaw-12714	303	65	oecd	oecd	PROPN
taxlaw-12714	303	66	model	model	NOUN
taxlaw-12714	303	67	rules	rule	NOUN
taxlaw-12714	303	68	make	make	VERB
taxlaw-12714	303	69	a	a	DET
taxlaw-12714	303	70	clear	clear	ADJ
taxlaw-12714	303	71	distinction	distinction	NOUN
taxlaw-12714	303	72	between	between	ADP
taxlaw-12714	303	73	qualified	qualified	ADJ
taxlaw-12714	303	74	and	and	CCONJ
taxlaw-12714	303	75	82	82	NUM
taxlaw-12714	303	76	supra	supra	PROPN
taxlaw-12714	303	77	section	section	PROPN
taxlaw-12714	303	78	iii.c	iii.c	PROPN
taxlaw-12714	303	79	.	.	PUNCT
taxlaw-12714	304	1	(	(	PUNCT
taxlaw-12714	304	2	explaining	explain	VERB
taxlaw-12714	304	3	how	how	SCONJ
taxlaw-12714	304	4	the	the	DET
taxlaw-12714	304	5	presumption	presumption	NOUN
taxlaw-12714	304	6	of	of	ADP
taxlaw-12714	304	7	revenue	revenue	NOUN
taxlaw-12714	304	8	gain	gain	NOUN
taxlaw-12714	304	9	/	/	SYM
taxlaw-12714	304	10	loss	loss	NOUN
taxlaw-12714	304	11	proves	prove	VERB
taxlaw-12714	304	12	to	to	PART
taxlaw-12714	304	13	be	be	AUX
taxlaw-12714	304	14	very	very	ADV
taxlaw-12714	304	15	fragile	fragile	ADJ
taxlaw-12714	304	16	in	in	ADP
taxlaw-12714	304	17	the	the	DET
taxlaw-12714	304	18	case	case	NOUN
taxlaw-12714	304	19	of	of	ADP
taxlaw-12714	304	20	domestic	domestic	ADJ
taxlaw-12714	304	21	minimum	minimum	ADJ
taxlaw-12714	304	22	taxes	taxis	NOUN
taxlaw-12714	304	23	and	and	CCONJ
taxlaw-12714	304	24	the	the	DET
taxlaw-12714	304	25	utpr	utpr	NOUN
taxlaw-12714	304	26	)	)	PUNCT
taxlaw-12714	304	27	.	.	PUNCT
taxlaw-12714	305	1	83	83	NUM
taxlaw-12714	305	2	a	a	DET
taxlaw-12714	305	3	strategic	strategic	ADJ
taxlaw-12714	305	4	approach	approach	NOUN
taxlaw-12714	305	5	regarding	regard	VERB
taxlaw-12714	305	6	tax	tax	NOUN
taxlaw-12714	305	7	incentives	incentive	NOUN
taxlaw-12714	305	8	seems	seem	VERB
taxlaw-12714	305	9	also	also	ADV
taxlaw-12714	305	10	to	to	PART
taxlaw-12714	305	11	be	be	AUX
taxlaw-12714	305	12	promoted	promote	VERB
taxlaw-12714	305	13	by	by	ADP
taxlaw-12714	305	14	the	the	DET
taxlaw-12714	305	15	world	world	PROPN
taxlaw-12714	305	16	bank	bank	PROPN
taxlaw-12714	305	17	although	although	SCONJ
taxlaw-12714	305	18	focused	focus	VERB
taxlaw-12714	305	19	almost	almost	ADV
taxlaw-12714	305	20	exclusively	exclusively	ADV
taxlaw-12714	305	21	on	on	ADP
taxlaw-12714	305	22	the	the	DET
taxlaw-12714	305	23	compatibility	compatibility	NOUN
taxlaw-12714	305	24	of	of	ADP
taxlaw-12714	305	25	tax	tax	NOUN
taxlaw-12714	305	26	incentives	incentive	NOUN
taxlaw-12714	305	27	with	with	ADP
taxlaw-12714	305	28	the	the	DET
taxlaw-12714	305	29	global	global	ADJ
taxlaw-12714	305	30	minimum	minimum	ADJ
taxlaw-12714	305	31	tax	tax	NOUN
taxlaw-12714	305	32	rules	rule	NOUN
taxlaw-12714	305	33	.	.	PUNCT
taxlaw-12714	306	1	see	see	VERB
taxlaw-12714	306	2	david	david	PROPN
taxlaw-12714	306	3	o’sullivan	o’sullivan	PROPN
taxlaw-12714	306	4	&	&	CCONJ
taxlaw-12714	306	5	ana	ana	PROPN
taxlaw-12714	306	6	c.	c.	PROPN
taxlaw-12714	306	7	gómez	gómez	PROPN
taxlaw-12714	306	8	,	,	PUNCT
taxlaw-12714	306	9	the	the	DET
taxlaw-12714	306	10	global	global	ADJ
taxlaw-12714	306	11	minimum	minimum	ADJ
taxlaw-12714	306	12	tax	tax	NOUN
taxlaw-12714	306	13	:	:	PUNCT
taxlaw-12714	306	14	from	from	ADP
taxlaw-12714	306	15	agreement	agreement	NOUN
taxlaw-12714	306	16	to	to	ADP
taxlaw-12714	306	17	implementation	implementation	NOUN
taxlaw-12714	306	18	,	,	PUNCT
taxlaw-12714	306	19	world	world	PROPN
taxlaw-12714	306	20	bank	bank	PROPN
taxlaw-12714	306	21	grp	grp	PROPN
taxlaw-12714	306	22	.	.	PROPN
taxlaw-12714	306	23	,	,	PUNCT
taxlaw-12714	306	24	33–5	33–5	NUM
taxlaw-12714	306	25	(	(	PUNCT
taxlaw-12714	306	26	2022	2022	NUM
taxlaw-12714	306	27	)	)	PUNCT
taxlaw-12714	306	28	.	.	PUNCT
taxlaw-12714	307	1	see	see	VERB
taxlaw-12714	307	2	also	also	ADV
taxlaw-12714	307	3	oecd	oecd	PROPN
taxlaw-12714	307	4	,	,	PUNCT
taxlaw-12714	307	5	tax	tax	NOUN
taxlaw-12714	307	6	incentives	incentive	NOUN
taxlaw-12714	307	7	and	and	CCONJ
taxlaw-12714	307	8	the	the	DET
taxlaw-12714	307	9	global	global	ADJ
taxlaw-12714	307	10	minimum	minimum	ADJ
taxlaw-12714	307	11	corporate	corporate	ADJ
taxlaw-12714	307	12	tax	tax	NOUN
taxlaw-12714	307	13	:	:	PUNCT
taxlaw-12714	307	14	reconsidering	reconsider	VERB
taxlaw-12714	307	15	tax	tax	NOUN
taxlaw-12714	307	16	incentives	incentive	NOUN
taxlaw-12714	307	17	after	after	ADP
taxlaw-12714	307	18	the	the	DET
taxlaw-12714	307	19	globe	globe	NOUN
taxlaw-12714	307	20	rules	rule	NOUN
taxlaw-12714	307	21	,	,	PUNCT
taxlaw-12714	307	22	50–2	50–2	NUM
taxlaw-12714	307	23	(	(	PUNCT
taxlaw-12714	307	24	2022	2022	NUM
taxlaw-12714	307	25	)	)	PUNCT
taxlaw-12714	307	26	(	(	PUNCT
taxlaw-12714	307	27	recognizing	recognize	VERB
taxlaw-12714	307	28	that	that	SCONJ
taxlaw-12714	307	29	countries	country	NOUN
taxlaw-12714	307	30	will	will	AUX
taxlaw-12714	307	31	continue	continue	VERB
taxlaw-12714	307	32	using	use	VERB
taxlaw-12714	307	33	tax	tax	NOUN
taxlaw-12714	307	34	incentives	incentive	NOUN
taxlaw-12714	307	35	after	after	SCONJ
taxlaw-12714	307	36	a	a	DET
taxlaw-12714	307	37	global	global	ADJ
taxlaw-12714	307	38	minimum	minimum	ADJ
taxlaw-12714	307	39	tax	tax	NOUN
taxlaw-12714	307	40	is	be	AUX
taxlaw-12714	307	41	adopted	adopt	VERB
taxlaw-12714	307	42	worldwide	worldwide	ADV
taxlaw-12714	307	43	)	)	PUNCT
taxlaw-12714	307	44	.	.	PUNCT
taxlaw-12714	308	1	84	84	NUM
taxlaw-12714	308	2	parada	parada	NOUN
taxlaw-12714	308	3	,	,	PUNCT
taxlaw-12714	308	4	supra	supra	PROPN
taxlaw-12714	308	5	note	note	VERB
taxlaw-12714	308	6	50	50	NUM
taxlaw-12714	308	7	,	,	PUNCT
taxlaw-12714	308	8	at	at	ADP
taxlaw-12714	308	9	784	784	NUM
taxlaw-12714	308	10	.	.	NOUN
taxlaw-12714	308	11	85	85	NUM
taxlaw-12714	309	1	i	i	PRON
taxlaw-12714	309	2	d.	d.	NOUN
taxlaw-12714	309	3	see	see	AUX
taxlaw-12714	309	4	also	also	ADV
taxlaw-12714	309	5	liotti	liotti	VERB
taxlaw-12714	309	6	et	et	PROPN
taxlaw-12714	309	7	al	al	PROPN
taxlaw-12714	309	8	.	.	PROPN
taxlaw-12714	309	9	,	,	PUNCT
taxlaw-12714	309	10	supra	supra	PROPN
taxlaw-12714	309	11	note	note	PROPN
taxlaw-12714	309	12	7	7	NUM
taxlaw-12714	309	13	,	,	PUNCT
taxlaw-12714	309	14	at	at	ADP
taxlaw-12714	309	15	30–1	30–1	PROPN
taxlaw-12714	309	16	.	.	PUNCT
taxlaw-12714	310	1	86	86	NUM
taxlaw-12714	311	1	i	i	PROPN
taxlaw-12714	311	2	d.	d.	PROPN
taxlaw-12714	311	3	87	87	NUM
taxlaw-12714	312	1	i	i	PRON
taxlaw-12714	312	2	d.	d.	PROPN
taxlaw-12714	312	3	similarly	similarly	ADV
taxlaw-12714	312	4	,	,	PUNCT
taxlaw-12714	312	5	oecd	oecd	PROPN
taxlaw-12714	312	6	,	,	PUNCT
taxlaw-12714	312	7	supra	supra	PROPN
taxlaw-12714	312	8	note	note	PROPN
taxlaw-12714	312	9	83	83	NUM
taxlaw-12714	312	10	,	,	PUNCT
taxlaw-12714	312	11	at	at	ADP
taxlaw-12714	312	12	47	47	NUM
taxlaw-12714	312	13	.	.	PUNCT
taxlaw-12714	312	14	88	88	NUM
taxlaw-12714	313	1	i	i	PRON
taxlaw-12714	313	2	d.	d.	NOUN
taxlaw-12714	313	3	at	at	ADP
taxlaw-12714	313	4	36	36	NUM
taxlaw-12714	313	5	.	.	PUNCT
taxlaw-12714	313	6	89	89	NUM
taxlaw-12714	313	7	max	max	PROPN
taxlaw-12714	313	8	planck	planck	NOUN
taxlaw-12714	313	9	inst	inst	PROPN
taxlaw-12714	313	10	.	.	PUNCT
taxlaw-12714	314	1	for	for	ADP
taxlaw-12714	314	2	tax	tax	NOUN
taxlaw-12714	314	3	l.	l.	PROPN
taxlaw-12714	314	4	&	&	CCONJ
taxlaw-12714	314	5	pub	pub	PROPN
taxlaw-12714	314	6	.	.	PUNCT
taxlaw-12714	315	1	fin	fin	NOUN
taxlaw-12714	315	2	.	.	PUNCT
taxlaw-12714	315	3	,	,	PUNCT
taxlaw-12714	315	4	tax	tax	NOUN
taxlaw-12714	315	5	law	law	NOUN
taxlaw-12714	315	6	under	under	ADP
taxlaw-12714	315	7	heavy	heavy	ADJ
taxlaw-12714	315	8	weather	weather	NOUN
taxlaw-12714	315	9	(	(	PUNCT
taxlaw-12714	315	10	sept	sept	PROPN
taxlaw-12714	315	11	.	.	PROPN
taxlaw-12714	315	12	2020	2020	NUM
taxlaw-12714	315	13	)	)	PUNCT
taxlaw-12714	315	14	,	,	PUNCT
taxlaw-12714	315	15	https://www.tax.mpg.de/en/news/news_details?tx_news_pi1%5baction%5d=detail&tx_news_pi1	https://www.tax.mpg.de/en/news/news_details?tx_news_pi1%5baction%5d=detail&tx_news_pi1	X
taxlaw-12714	315	16	%	%	NOUN
taxlaw-12714	315	17	5bcontroller%5d	5bcontroller%5d	NUM
taxlaw-12714	315	18	=	=	NOUN
taxlaw-12714	315	19	news&tx_news_pi1%5bnews%5d=113&chash	news&tx_news_pi1%5bnews%5d=113&chash	NOUN
taxlaw-12714	315	20	=	=	NOUN
taxlaw-12714	315	21	b3e0ae8f879e640c8adbc1f	b3e0ae8f879e640c8adbc1f	NOUN
taxlaw-12714	315	22	2024	2024	NUM
taxlaw-12714	315	23	]	]	PUNCT
taxlaw-12714	315	24	global	global	ADJ
taxlaw-12714	315	25	minimum	minimum	ADJ
taxlaw-12714	315	26	taxation	taxation	NOUN
taxlaw-12714	315	27	205	205	NUM
taxlaw-12714	315	28	non	non	ADJ
taxlaw-12714	315	29	-	-	ADJ
taxlaw-12714	315	30	qualified	qualified	ADJ
taxlaw-12714	315	31	refundable	refundable	ADJ
taxlaw-12714	315	32	credits	credit	NOUN
taxlaw-12714	315	33	for	for	ADP
taxlaw-12714	315	34	purposes	purpose	NOUN
taxlaw-12714	315	35	of	of	ADP
taxlaw-12714	315	36	the	the	DET
taxlaw-12714	315	37	rules	rule	NOUN
taxlaw-12714	315	38	on	on	ADP
taxlaw-12714	315	39	minimum	minimum	ADJ
taxlaw-12714	315	40	taxation	taxation	NOUN
taxlaw-12714	315	41	,	,	PUNCT
taxlaw-12714	315	42	more	more	ADV
taxlaw-12714	315	43	specifically	specifically	ADV
taxlaw-12714	315	44	regarding	regard	VERB
taxlaw-12714	315	45	the	the	DET
taxlaw-12714	315	46	calculation	calculation	NOUN
taxlaw-12714	315	47	of	of	ADP
taxlaw-12714	315	48	the	the	DET
taxlaw-12714	315	49	etr.90	etr.90	NOUN
taxlaw-12714	315	50	in	in	ADP
taxlaw-12714	315	51	this	this	DET
taxlaw-12714	315	52	regard	regard	NOUN
taxlaw-12714	315	53	,	,	PUNCT
taxlaw-12714	315	54	while	while	SCONJ
taxlaw-12714	315	55	a	a	DET
taxlaw-12714	315	56	“	"	PUNCT
taxlaw-12714	315	57	qualified	qualified	ADJ
taxlaw-12714	315	58	”	"	PUNCT
taxlaw-12714	315	59	refundable	refundable	ADJ
taxlaw-12714	315	60	credit	credit	NOUN
taxlaw-12714	315	61	is	be	AUX
taxlaw-12714	315	62	factored	factor	VERB
taxlaw-12714	315	63	“	"	PUNCT
taxlaw-12714	315	64	into	into	ADP
taxlaw-12714	315	65	.	.	PUNCT
taxlaw-12714	315	66	.	.	PUNCT
taxlaw-12714	315	67	.	.	PUNCT
taxlaw-12714	316	1	the	the	DET
taxlaw-12714	316	2	denominator	denominator	NOUN
taxlaw-12714	316	3	of	of	ADP
taxlaw-12714	316	4	the	the	DET
taxlaw-12714	316	5	etr	etr	PROPN
taxlaw-12714	316	6	computation	computation	NOUN
taxlaw-12714	316	7	,	,	PUNCT
taxlaw-12714	316	8	”	"	PUNCT
taxlaw-12714	316	9	that	that	PRON
taxlaw-12714	316	10	is	be	AUX
taxlaw-12714	316	11	,	,	PUNCT
taxlaw-12714	316	12	not	not	PART
taxlaw-12714	316	13	“	"	PUNCT
taxlaw-12714	316	14	reducing	reduce	VERB
taxlaw-12714	316	15	.	.	PUNCT
taxlaw-12714	316	16	.	.	PUNCT
taxlaw-12714	316	17	.	.	PUNCT
taxlaw-12714	317	1	[	[	X
taxlaw-12714	317	2	an	an	X
taxlaw-12714	317	3	]	]	X
taxlaw-12714	317	4	[	[	X
taxlaw-12714	317	5	e]ntity	e]ntity	NOUN
taxlaw-12714	317	6	’s	’s	PART
taxlaw-12714	317	7	taxes	taxis	NOUN
taxlaw-12714	317	8	[	[	X
taxlaw-12714	317	9	paid	pay	VERB
taxlaw-12714	317	10	]	]	PUNCT
taxlaw-12714	317	11	in	in	ADP
taxlaw-12714	317	12	the	the	DET
taxlaw-12714	317	13	year	year	NOUN
taxlaw-12714	317	14	the	the	DET
taxlaw-12714	317	15	refund	refund	NOUN
taxlaw-12714	317	16	or	or	CCONJ
taxlaw-12714	317	17	credit	credit	NOUN
taxlaw-12714	317	18	is	be	AUX
taxlaw-12714	317	19	claimed	claim	VERB
taxlaw-12714	317	20	,	,	PUNCT
taxlaw-12714	317	21	”	"	PUNCT
taxlaw-12714	317	22	a	a	DET
taxlaw-12714	317	23	“	"	PUNCT
taxlaw-12714	317	24	non	non	ADJ
taxlaw-12714	317	25	-	-	ADJ
taxlaw-12714	317	26	qualified	qualified	ADJ
taxlaw-12714	317	27	”	"	PUNCT
taxlaw-12714	317	28	refundable	refundable	ADJ
taxlaw-12714	317	29	credit	credit	NOUN
taxlaw-12714	317	30	is	be	AUX
taxlaw-12714	317	31	“	"	PUNCT
taxlaw-12714	317	32	excluded	exclude	VERB
taxlaw-12714	317	33	from	from	ADP
taxlaw-12714	317	34	income	income	NOUN
taxlaw-12714	317	35	but	but	CCONJ
taxlaw-12714	317	36	treated	treat	VERB
taxlaw-12714	317	37	as	as	ADP
taxlaw-12714	317	38	a	a	DET
taxlaw-12714	317	39	reduction	reduction	NOUN
taxlaw-12714	317	40	to	to	ADP
taxlaw-12714	317	41	[	[	X
taxlaw-12714	317	42	c]overed	c]overe	VERB
taxlaw-12714	318	1	[	[	X
taxlaw-12714	318	2	t]axes	t]axe	NOUN
taxlaw-12714	318	3	in	in	ADP
taxlaw-12714	318	4	the	the	DET
taxlaw-12714	318	5	period	period	NOUN
taxlaw-12714	318	6	the	the	DET
taxlaw-12714	318	7	refund	refund	NOUN
taxlaw-12714	318	8	or	or	CCONJ
taxlaw-12714	318	9	credit	credit	NOUN
taxlaw-12714	318	10	is	be	AUX
taxlaw-12714	318	11	claimed	claim	VERB
taxlaw-12714	318	12	.	.	PUNCT
taxlaw-12714	318	13	.	.	PUNCT
taxlaw-12714	318	14	.	.	PUNCT
taxlaw-12714	319	1	[	[	X
taxlaw-12714	319	2	that	that	PRON
taxlaw-12714	319	3	is	be	AUX
taxlaw-12714	319	4	,	,	PUNCT
taxlaw-12714	319	5	]	]	PUNCT
taxlaw-12714	319	6	they	they	PRON
taxlaw-12714	319	7	reduce	reduce	VERB
taxlaw-12714	319	8	the	the	DET
taxlaw-12714	319	9	numerator	numerator	NOUN
taxlaw-12714	319	10	of	of	ADP
taxlaw-12714	319	11	the	the	DET
taxlaw-12714	319	12	etr	etr	PROPN
taxlaw-12714	319	13	”	"	PUNCT
taxlaw-12714	319	14	calculation	calculation	NOUN
taxlaw-12714	319	15	instead.91	instead.91	NOUN
taxlaw-12714	319	16	as	as	ADP
taxlaw-12714	319	17	per	per	ADP
taxlaw-12714	319	18	this	this	DET
taxlaw-12714	319	19	distinction	distinction	NOUN
taxlaw-12714	319	20	,	,	PUNCT
taxlaw-12714	319	21	it	it	PRON
taxlaw-12714	319	22	seems	seem	VERB
taxlaw-12714	319	23	more	more	ADV
taxlaw-12714	319	24	strategically	strategically	ADV
taxlaw-12714	319	25	sensitive	sensitive	ADJ
taxlaw-12714	319	26	for	for	ADP
taxlaw-12714	319	27	developing	develop	VERB
taxlaw-12714	319	28	countries	country	NOUN
taxlaw-12714	319	29	to	to	PART
taxlaw-12714	319	30	ensure	ensure	VERB
taxlaw-12714	319	31	that	that	SCONJ
taxlaw-12714	319	32	their	their	PRON
taxlaw-12714	319	33	tax	tax	NOUN
taxlaw-12714	319	34	incentives	incentive	NOUN
taxlaw-12714	319	35	in	in	ADP
taxlaw-12714	319	36	the	the	DET
taxlaw-12714	319	37	form	form	NOUN
taxlaw-12714	319	38	of	of	ADP
taxlaw-12714	319	39	refundable	refundable	ADJ
taxlaw-12714	319	40	credits	credit	NOUN
taxlaw-12714	319	41	are	be	AUX
taxlaw-12714	319	42	treated	treat	VERB
taxlaw-12714	319	43	as	as	ADP
taxlaw-12714	319	44	qualified	qualified	ADJ
taxlaw-12714	319	45	refundable	refundable	ADJ
taxlaw-12714	319	46	credits	credit	NOUN
taxlaw-12714	319	47	under	under	ADP
taxlaw-12714	319	48	the	the	DET
taxlaw-12714	319	49	oecd	oecd	PROPN
taxlaw-12714	319	50	model	model	NOUN
taxlaw-12714	319	51	rules.92	rules.92	PROPN
taxlaw-12714	319	52	in	in	ADP
taxlaw-12714	319	53	fact	fact	NOUN
taxlaw-12714	319	54	,	,	PUNCT
taxlaw-12714	319	55	only	only	ADV
taxlaw-12714	319	56	in	in	ADP
taxlaw-12714	319	57	this	this	DET
taxlaw-12714	319	58	case	case	NOUN
taxlaw-12714	319	59	will	will	AUX
taxlaw-12714	319	60	they	they	PRON
taxlaw-12714	319	61	receive	receive	VERB
taxlaw-12714	319	62	treatment	treatment	NOUN
taxlaw-12714	319	63	like	like	ADP
taxlaw-12714	319	64	a	a	DET
taxlaw-12714	319	65	government	government	NOUN
taxlaw-12714	319	66	grant	grant	NOUN
taxlaw-12714	319	67	without	without	ADP
taxlaw-12714	319	68	a	a	DET
taxlaw-12714	319	69	substantive	substantive	ADJ
taxlaw-12714	319	70	investment	investment	NOUN
taxlaw-12714	319	71	impact	impact	NOUN
taxlaw-12714	319	72	,	,	PUNCT
taxlaw-12714	319	73	which	which	PRON
taxlaw-12714	319	74	can	can	AUX
taxlaw-12714	319	75	be	be	AUX
taxlaw-12714	319	76	quite	quite	ADV
taxlaw-12714	319	77	relevant	relevant	ADJ
taxlaw-12714	319	78	when	when	SCONJ
taxlaw-12714	319	79	we	we	PRON
taxlaw-12714	319	80	speak	speak	VERB
taxlaw-12714	319	81	about	about	ADP
taxlaw-12714	319	82	new	new	ADJ
taxlaw-12714	319	83	investment	investment	NOUN
taxlaw-12714	319	84	in	in	ADP
taxlaw-12714	319	85	,	,	PUNCT
taxlaw-12714	319	86	for	for	ADP
taxlaw-12714	319	87	instance	instance	NOUN
taxlaw-12714	319	88	,	,	PUNCT
taxlaw-12714	319	89	sensitive	sensitive	ADJ
taxlaw-12714	319	90	areas	area	NOUN
taxlaw-12714	319	91	such	such	ADJ
taxlaw-12714	319	92	as	as	ADP
taxlaw-12714	319	93	renewable	renewable	ADJ
taxlaw-12714	319	94	energy	energy	NOUN
taxlaw-12714	319	95	or	or	CCONJ
taxlaw-12714	319	96	other	other	ADJ
taxlaw-12714	319	97	socially	socially	ADV
taxlaw-12714	319	98	desirable	desirable	ADJ
taxlaw-12714	319	99	outcomes.93	outcomes.93	NOUN
taxlaw-12714	319	100	second	second	ADJ
taxlaw-12714	319	101	,	,	PUNCT
taxlaw-12714	319	102	developing	develop	VERB
taxlaw-12714	319	103	countries	country	NOUN
taxlaw-12714	319	104	shall	shall	AUX
taxlaw-12714	319	105	make	make	VERB
taxlaw-12714	319	106	an	an	DET
taxlaw-12714	319	107	exhaustive	exhaustive	ADJ
taxlaw-12714	319	108	review	review	NOUN
taxlaw-12714	319	109	of	of	ADP
taxlaw-12714	319	110	those	those	DET
taxlaw-12714	319	111	corporate	corporate	ADJ
taxlaw-12714	319	112	income	income	NOUN
taxlaw-12714	319	113	tax	tax	NOUN
taxlaw-12714	319	114	incentives	incentive	NOUN
taxlaw-12714	319	115	that	that	PRON
taxlaw-12714	319	116	need	need	VERB
taxlaw-12714	319	117	to	to	PART
taxlaw-12714	319	118	be	be	AUX
taxlaw-12714	319	119	transformed	transform	VERB
taxlaw-12714	319	120	into	into	ADP
taxlaw-12714	319	121	other	other	ADJ
taxlaw-12714	319	122	forms	form	NOUN
taxlaw-12714	319	123	of	of	ADP
taxlaw-12714	319	124	non	non	ADJ
taxlaw-12714	319	125	-	-	ADJ
taxlaw-12714	319	126	tax	tax	ADJ
taxlaw-12714	319	127	incentives	incentive	NOUN
taxlaw-12714	319	128	,	,	PUNCT
taxlaw-12714	319	129	including	include	VERB
taxlaw-12714	319	130	direct	direct	ADJ
taxlaw-12714	319	131	subsidies.94	subsidies.94	NOUN
taxlaw-12714	319	132	this	this	PRON
taxlaw-12714	319	133	is	be	AUX
taxlaw-12714	319	134	evident	evident	ADJ
taxlaw-12714	319	135	since	since	SCONJ
taxlaw-12714	319	136	some	some	DET
taxlaw-12714	319	137	corporate	corporate	ADJ
taxlaw-12714	319	138	income	income	NOUN
taxlaw-12714	319	139	tax	tax	NOUN
taxlaw-12714	319	140	incentives	incentive	NOUN
taxlaw-12714	319	141	will	will	AUX
taxlaw-12714	319	142	simply	simply	ADV
taxlaw-12714	319	143	not	not	PART
taxlaw-12714	319	144	pass	pass	VERB
taxlaw-12714	319	145	the	the	DET
taxlaw-12714	319	146	new	new	ADJ
taxlaw-12714	319	147	threshold	threshold	NOUN
taxlaw-12714	319	148	established	establish	VERB
taxlaw-12714	319	149	by	by	ADP
taxlaw-12714	319	150	the	the	DET
taxlaw-12714	319	151	global	global	ADJ
taxlaw-12714	319	152	minimum	minimum	ADJ
taxlaw-12714	319	153	corporate	corporate	ADJ
taxlaw-12714	319	154	tax	tax	NOUN
taxlaw-12714	319	155	standards	standard	NOUN
taxlaw-12714	319	156	,	,	PUNCT
taxlaw-12714	319	157	such	such	ADJ
taxlaw-12714	319	158	as	as	ADP
taxlaw-12714	319	159	the	the	DET
taxlaw-12714	319	160	case	case	NOUN
taxlaw-12714	319	161	of	of	ADP
taxlaw-12714	319	162	tax	tax	NOUN
taxlaw-12714	319	163	holidays	holiday	NOUN
taxlaw-12714	319	164	designed	design	VERB
taxlaw-12714	319	165	exclusively	exclusively	ADV
taxlaw-12714	319	166	based	base	VERB
taxlaw-12714	319	167	upon	upon	SCONJ
taxlaw-12714	319	168	corporate	corporate	ADJ
taxlaw-12714	319	169	tax	tax	NOUN
taxlaw-12714	319	170	elements.95	elements.95	NOUN
taxlaw-12714	319	171	these	these	DET
taxlaw-12714	319	172	tax	tax	NOUN
taxlaw-12714	319	173	incentives	incentive	NOUN
taxlaw-12714	319	174	will	will	AUX
taxlaw-12714	319	175	necessarily	necessarily	ADV
taxlaw-12714	319	176	be	be	AUX
taxlaw-12714	319	177	redrafted	redrafte	VERB
taxlaw-12714	319	178	either	either	CCONJ
taxlaw-12714	319	179	in	in	ADP
taxlaw-12714	319	180	the	the	DET
taxlaw-12714	319	181	form	form	NOUN
taxlaw-12714	319	182	of	of	ADP
taxlaw-12714	319	183	direct	direct	ADJ
taxlaw-12714	319	184	subsidies	subsidy	NOUN
taxlaw-12714	319	185	or	or	CCONJ
taxlaw-12714	319	186	another	another	DET
taxlaw-12714	319	187	type	type	NOUN
taxlaw-12714	319	188	of	of	ADP
taxlaw-12714	319	189	corporate	corporate	ADJ
taxlaw-12714	319	190	benefit	benefit	NOUN
taxlaw-12714	319	191	.	.	PUNCT
taxlaw-12714	320	1	for	for	ADP
taxlaw-12714	320	2	example	example	NOUN
taxlaw-12714	320	3	,	,	PUNCT
taxlaw-12714	320	4	many	many	ADJ
taxlaw-12714	320	5	of	of	ADP
taxlaw-12714	320	6	these	these	DET
taxlaw-12714	320	7	tax	tax	NOUN
taxlaw-12714	320	8	holidays	holiday	NOUN
taxlaw-12714	320	9	could	could	AUX
taxlaw-12714	320	10	be	be	AUX
taxlaw-12714	320	11	replaced	replace	VERB
taxlaw-12714	320	12	by	by	ADP
taxlaw-12714	320	13	grants	grant	NOUN
taxlaw-12714	320	14	or	or	CCONJ
taxlaw-12714	320	15	loans	loan	NOUN
taxlaw-12714	320	16	with	with	ADP
taxlaw-12714	320	17	preferential	preferential	ADJ
taxlaw-12714	320	18	rates	rate	NOUN
taxlaw-12714	320	19	,	,	PUNCT
taxlaw-12714	320	20	which	which	PRON
taxlaw-12714	320	21	seems	seem	VERB
taxlaw-12714	320	22	to	to	PART
taxlaw-12714	320	23	be	be	AUX
taxlaw-12714	320	24	a	a	DET
taxlaw-12714	320	25	desirable	desirable	ADJ
taxlaw-12714	320	26	path	path	NOUN
taxlaw-12714	320	27	for	for	ADP
taxlaw-12714	320	28	some	some	DET
taxlaw-12714	320	29	african	african	ADJ
taxlaw-12714	320	30	countries	country	NOUN
taxlaw-12714	320	31	facing	face	VERB
taxlaw-12714	320	32	this	this	DET
taxlaw-12714	320	33	challenge	challenge	NOUN
taxlaw-12714	320	34	right	right	INTJ
taxlaw-12714	320	35	now.96	now.96	NOUN
taxlaw-12714	320	36	however	however	ADV
taxlaw-12714	320	37	,	,	PUNCT
taxlaw-12714	320	38	it	it	PRON
taxlaw-12714	320	39	is	be	AUX
taxlaw-12714	320	40	also	also	ADV
taxlaw-12714	320	41	evident	evident	ADJ
taxlaw-12714	320	42	that	that	SCONJ
taxlaw-12714	320	43	this	this	DET
taxlaw-12714	320	44	process	process	NOUN
taxlaw-12714	320	45	of	of	ADP
taxlaw-12714	320	46	transformation	transformation	NOUN
taxlaw-12714	320	47	is	be	AUX
taxlaw-12714	320	48	not	not	PART
taxlaw-12714	320	49	free	free	ADJ
taxlaw-12714	320	50	of	of	ADP
taxlaw-12714	320	51	costs	cost	NOUN
taxlaw-12714	320	52	and	and	CCONJ
taxlaw-12714	320	53	will	will	AUX
taxlaw-12714	320	54	necessarily	necessarily	ADV
taxlaw-12714	320	55	bring	bring	VERB
taxlaw-12714	320	56	new	new	ADJ
taxlaw-12714	320	57	challenges	challenge	NOUN
taxlaw-12714	320	58	both	both	CCONJ
taxlaw-12714	320	59	from	from	ADP
taxlaw-12714	320	60	an	an	DET
taxlaw-12714	320	61	administrative	administrative	ADJ
taxlaw-12714	320	62	and	and	CCONJ
taxlaw-12714	320	63	regulatory	regulatory	ADJ
taxlaw-12714	320	64	perspective.97	perspective.97	NOUN
taxlaw-12714	320	65	therefore	therefore	ADV
taxlaw-12714	320	66	,	,	PUNCT
taxlaw-12714	320	67	it	it	PRON
taxlaw-12714	320	68	is	be	AUX
taxlaw-12714	320	69	important	important	ADJ
taxlaw-12714	320	70	that	that	SCONJ
taxlaw-12714	320	71	developing	develop	VERB
taxlaw-12714	320	72	countries	country	NOUN
taxlaw-12714	320	73	pay	pay	VERB
taxlaw-12714	320	74	enough	enough	ADJ
taxlaw-12714	320	75	attention	attention	NOUN
taxlaw-12714	320	76	to	to	ADP
taxlaw-12714	320	77	the	the	DET
taxlaw-12714	320	78	process	process	NOUN
taxlaw-12714	320	79	,	,	PUNCT
taxlaw-12714	320	80	supporting	support	VERB
taxlaw-12714	320	81	the	the	DET
taxlaw-12714	320	82	use	use	NOUN
taxlaw-12714	320	83	of	of	ADP
taxlaw-12714	320	84	automated	automate	VERB
taxlaw-12714	320	85	data	data	NOUN
taxlaw-12714	320	86	collection	collection	NOUN
taxlaw-12714	320	87	systems	system	NOUN
taxlaw-12714	320	88	and	and	CCONJ
taxlaw-12714	320	89	other	other	ADJ
taxlaw-12714	320	90	more	more	ADV
taxlaw-12714	320	91	advanced	advanced	ADJ
taxlaw-12714	320	92	5e662aff9	5e662aff9	NUM
taxlaw-12714	321	1	[	[	X
taxlaw-12714	321	2	perma.cc/fr5l-b9my	perma.cc/fr5l-b9my	X
taxlaw-12714	321	3	]	]	PUNCT
taxlaw-12714	321	4	.	.	PUNCT
taxlaw-12714	322	1	see	see	AUX
taxlaw-12714	322	2	also	also	ADV
taxlaw-12714	322	3	unctad	unctad	PROPN
taxlaw-12714	322	4	,	,	PUNCT
taxlaw-12714	322	5	world	world	NOUN
taxlaw-12714	322	6	investment	investment	NOUN
taxlaw-12714	322	7	report	report	NOUN
taxlaw-12714	322	8	,	,	PUNCT
taxlaw-12714	322	9	supra	supra	PROPN
taxlaw-12714	322	10	note	note	NOUN
taxlaw-12714	322	11	16	16	NUM
taxlaw-12714	322	12	,	,	PUNCT
taxlaw-12714	322	13	at	at	ADP
taxlaw-12714	322	14	147	147	NUM
taxlaw-12714	322	15	.	.	PUNCT
taxlaw-12714	323	1	90	90	NUM
taxlaw-12714	323	2	a	a	DET
taxlaw-12714	323	3	refundable	refundable	ADJ
taxlaw-12714	323	4	credit	credit	NOUN
taxlaw-12714	323	5	is	be	AUX
taxlaw-12714	323	6	considered	consider	VERB
taxlaw-12714	323	7	a	a	DET
taxlaw-12714	323	8	qualified	qualified	ADJ
taxlaw-12714	323	9	refundable	refundable	ADJ
taxlaw-12714	323	10	credit	credit	NOUN
taxlaw-12714	323	11	under	under	ADP
taxlaw-12714	323	12	the	the	DET
taxlaw-12714	323	13	oecd	oecd	PROPN
taxlaw-12714	323	14	model	model	NOUN
taxlaw-12714	323	15	rules	rule	NOUN
taxlaw-12714	323	16	if	if	SCONJ
taxlaw-12714	323	17	it	it	PRON
taxlaw-12714	323	18	must	must	AUX
taxlaw-12714	323	19	be	be	AUX
taxlaw-12714	323	20	paid	pay	VERB
taxlaw-12714	323	21	within	within	ADP
taxlaw-12714	323	22	four	four	NUM
taxlaw-12714	323	23	years	year	NOUN
taxlaw-12714	323	24	of	of	ADP
taxlaw-12714	323	25	the	the	DET
taxlaw-12714	323	26	taxpayer	taxpayer	NOUN
taxlaw-12714	323	27	satisfying	satisfy	VERB
taxlaw-12714	323	28	the	the	DET
taxlaw-12714	323	29	conditions	condition	NOUN
taxlaw-12714	323	30	for	for	ADP
taxlaw-12714	323	31	receiving	receive	VERB
taxlaw-12714	323	32	the	the	DET
taxlaw-12714	323	33	credit	credit	NOUN
taxlaw-12714	323	34	under	under	ADP
taxlaw-12714	323	35	the	the	DET
taxlaw-12714	323	36	laws	law	NOUN
taxlaw-12714	323	37	of	of	ADP
taxlaw-12714	323	38	the	the	DET
taxlaw-12714	323	39	jurisdiction	jurisdiction	NOUN
taxlaw-12714	323	40	that	that	PRON
taxlaw-12714	323	41	grants	grant	VERB
taxlaw-12714	323	42	it	it	PRON
taxlaw-12714	323	43	.	.	PUNCT
taxlaw-12714	324	1	oecd	oecd	PROPN
taxlaw-12714	324	2	,	,	PUNCT
taxlaw-12714	324	3	model	model	NOUN
taxlaw-12714	324	4	rules	rule	NOUN
taxlaw-12714	324	5	,	,	PUNCT
taxlaw-12714	324	6	supra	supra	PROPN
taxlaw-12714	324	7	note	note	NOUN
taxlaw-12714	324	8	1	1	NUM
taxlaw-12714	324	9	,	,	PUNCT
taxlaw-12714	324	10	at	at	ADP
taxlaw-12714	324	11	65	65	NUM
taxlaw-12714	324	12	(	(	PUNCT
taxlaw-12714	324	13	describing	describe	VERB
taxlaw-12714	324	14	the	the	DET
taxlaw-12714	324	15	defined	define	VERB
taxlaw-12714	324	16	terms	term	NOUN
taxlaw-12714	324	17	of	of	ADP
taxlaw-12714	324	18	article	article	NOUN
taxlaw-12714	324	19	10.1	10.1	NUM
taxlaw-12714	324	20	)	)	PUNCT
taxlaw-12714	324	21	.	.	PUNCT
taxlaw-12714	325	1	91	91	NUM
taxlaw-12714	325	2	oecd	oecd	PROPN
taxlaw-12714	325	3	,	,	PUNCT
taxlaw-12714	325	4	supra	supra	PROPN
taxlaw-12714	325	5	note	note	NOUN
taxlaw-12714	325	6	1	1	NUM
taxlaw-12714	325	7	,	,	PUNCT
taxlaw-12714	325	8	at	at	ADP
taxlaw-12714	325	9	215	215	NUM
taxlaw-12714	325	10	.	.	PUNCT
taxlaw-12714	326	1	see	see	VERB
taxlaw-12714	326	2	herzfeld	herzfeld	PROPN
taxlaw-12714	326	3	,	,	PUNCT
taxlaw-12714	326	4	supra	supra	PROPN
taxlaw-12714	326	5	note	note	PROPN
taxlaw-12714	326	6	17	17	NUM
taxlaw-12714	326	7	,	,	PUNCT
taxlaw-12714	326	8	at	at	ADP
taxlaw-12714	326	9	1606	1606	NUM
taxlaw-12714	326	10	.	.	PUNCT
taxlaw-12714	327	1	92	92	NUM
taxlaw-12714	327	2	however	however	ADV
taxlaw-12714	327	3	,	,	PUNCT
taxlaw-12714	327	4	the	the	DET
taxlaw-12714	327	5	strategy	strategy	NOUN
taxlaw-12714	327	6	of	of	ADP
taxlaw-12714	327	7	developing	develop	VERB
taxlaw-12714	327	8	countries	country	NOUN
taxlaw-12714	327	9	should	should	AUX
taxlaw-12714	327	10	not	not	PART
taxlaw-12714	327	11	be	be	AUX
taxlaw-12714	327	12	limited	limit	VERB
taxlaw-12714	327	13	to	to	PART
taxlaw-12714	327	14	make	make	VERB
taxlaw-12714	327	15	their	their	PRON
taxlaw-12714	327	16	tax	tax	NOUN
taxlaw-12714	327	17	incentives	incentive	NOUN
taxlaw-12714	327	18	compatible	compatible	ADJ
taxlaw-12714	327	19	with	with	ADP
taxlaw-12714	327	20	globe	globe	NOUN
taxlaw-12714	327	21	only	only	ADV
taxlaw-12714	327	22	.	.	PUNCT
taxlaw-12714	328	1	that	that	PRON
taxlaw-12714	328	2	is	is	ADV
taxlaw-12714	328	3	,	,	PUNCT
taxlaw-12714	328	4	developing	develop	VERB
taxlaw-12714	328	5	countries	country	NOUN
taxlaw-12714	328	6	should	should	AUX
taxlaw-12714	328	7	take	take	VERB
taxlaw-12714	328	8	the	the	DET
taxlaw-12714	328	9	chance	chance	NOUN
taxlaw-12714	328	10	to	to	PART
taxlaw-12714	328	11	make	make	VERB
taxlaw-12714	328	12	a	a	DET
taxlaw-12714	328	13	deeper	deep	ADJ
taxlaw-12714	328	14	review	review	NOUN
taxlaw-12714	328	15	of	of	ADP
taxlaw-12714	328	16	their	their	PRON
taxlaw-12714	328	17	status	status	NOUN
taxlaw-12714	328	18	quo	quo	NOUN
taxlaw-12714	328	19	,	,	PUNCT
taxlaw-12714	328	20	as	as	SCONJ
taxlaw-12714	328	21	argued	argue	VERB
taxlaw-12714	328	22	in	in	ADP
taxlaw-12714	328	23	this	this	DET
taxlaw-12714	328	24	work	work	NOUN
taxlaw-12714	328	25	.	.	PUNCT
taxlaw-12714	329	1	in	in	ADP
taxlaw-12714	329	2	a	a	DET
taxlaw-12714	329	3	similar	similar	ADJ
taxlaw-12714	329	4	view	view	NOUN
taxlaw-12714	329	5	,	,	PUNCT
taxlaw-12714	329	6	see	see	VERB
taxlaw-12714	329	7	oecd	oecd	PROPN
taxlaw-12714	329	8	,	,	PUNCT
taxlaw-12714	329	9	supra	supra	PROPN
taxlaw-12714	329	10	note	note	PROPN
taxlaw-12714	329	11	83	83	NUM
taxlaw-12714	329	12	,	,	PUNCT
taxlaw-12714	329	13	at	at	ADP
taxlaw-12714	329	14	49	49	NUM
taxlaw-12714	329	15	.	.	PUNCT
taxlaw-12714	330	1	93	93	NUM
taxlaw-12714	330	2	herzfeld	herzfeld	NOUN
taxlaw-12714	330	3	,	,	PUNCT
taxlaw-12714	330	4	supra	supra	PROPN
taxlaw-12714	330	5	note	note	PROPN
taxlaw-12714	330	6	17	17	NUM
taxlaw-12714	330	7	,	,	PUNCT
taxlaw-12714	330	8	at	at	ADP
taxlaw-12714	330	9	1608	1608	NUM
taxlaw-12714	330	10	(	(	PUNCT
taxlaw-12714	330	11	arguing	argue	VERB
taxlaw-12714	330	12	that	that	SCONJ
taxlaw-12714	330	13	it	it	PRON
taxlaw-12714	330	14	would	would	AUX
taxlaw-12714	330	15	be	be	AUX
taxlaw-12714	330	16	unfortunate	unfortunate	ADJ
taxlaw-12714	330	17	if	if	SCONJ
taxlaw-12714	330	18	the	the	DET
taxlaw-12714	330	19	global	global	ADJ
taxlaw-12714	330	20	minimum	minimum	ADJ
taxlaw-12714	330	21	tax	tax	NOUN
taxlaw-12714	330	22	ends	end	VERB
taxlaw-12714	330	23	up	up	ADP
taxlaw-12714	330	24	reducing	reduce	VERB
taxlaw-12714	330	25	private	private	ADJ
taxlaw-12714	330	26	investment	investment	NOUN
taxlaw-12714	330	27	in	in	ADP
taxlaw-12714	330	28	renewable	renewable	ADJ
taxlaw-12714	330	29	energy	energy	NOUN
taxlaw-12714	330	30	)	)	PUNCT
taxlaw-12714	330	31	.	.	PUNCT
taxlaw-12714	331	1	94	94	NUM
taxlaw-12714	331	2	supra	supra	PROPN
taxlaw-12714	331	3	section	section	NOUN
taxlaw-12714	331	4	iii.b	iii.b	PROPN
taxlaw-12714	331	5	.	.	PUNCT
taxlaw-12714	331	6	95	95	NUM
taxlaw-12714	331	7	a	a	DET
taxlaw-12714	331	8	“	"	PUNCT
taxlaw-12714	331	9	tax	tax	NOUN
taxlaw-12714	331	10	holiday	holiday	NOUN
taxlaw-12714	331	11	”	"	PUNCT
taxlaw-12714	331	12	is	be	AUX
taxlaw-12714	331	13	a	a	DET
taxlaw-12714	331	14	government	government	NOUN
taxlaw-12714	331	15	incentive	incentive	NOUN
taxlaw-12714	331	16	program	program	NOUN
taxlaw-12714	331	17	that	that	PRON
taxlaw-12714	331	18	offers	offer	VERB
taxlaw-12714	331	19	a	a	DET
taxlaw-12714	331	20	temporary	temporary	ADJ
taxlaw-12714	331	21	reduction	reduction	NOUN
taxlaw-12714	331	22	or	or	CCONJ
taxlaw-12714	331	23	elimination	elimination	NOUN
taxlaw-12714	331	24	of	of	ADP
taxlaw-12714	331	25	taxes	taxis	NOUN
taxlaw-12714	331	26	,	,	PUNCT
taxlaw-12714	331	27	which	which	PRON
taxlaw-12714	331	28	can	can	AUX
taxlaw-12714	331	29	be	be	AUX
taxlaw-12714	331	30	corporate	corporate	ADJ
taxlaw-12714	331	31	income	income	NOUN
taxlaw-12714	331	32	taxes	taxis	NOUN
taxlaw-12714	331	33	or	or	CCONJ
taxlaw-12714	331	34	other	other	ADJ
taxlaw-12714	331	35	types	type	NOUN
taxlaw-12714	331	36	of	of	ADP
taxlaw-12714	331	37	taxes	taxis	NOUN
taxlaw-12714	331	38	.	.	PUNCT
taxlaw-12714	332	1	the	the	DET
taxlaw-12714	332	2	new	new	ADJ
taxlaw-12714	332	3	global	global	ADJ
taxlaw-12714	332	4	corporate	corporate	ADJ
taxlaw-12714	332	5	income	income	NOUN
taxlaw-12714	332	6	tax	tax	NOUN
taxlaw-12714	332	7	rules	rule	NOUN
taxlaw-12714	332	8	do	do	AUX
taxlaw-12714	332	9	not	not	PART
taxlaw-12714	332	10	prohibit	prohibit	VERB
taxlaw-12714	332	11	the	the	DET
taxlaw-12714	332	12	use	use	NOUN
taxlaw-12714	332	13	of	of	ADP
taxlaw-12714	332	14	tax	tax	NOUN
taxlaw-12714	332	15	holidays	holiday	NOUN
taxlaw-12714	332	16	.	.	PUNCT
taxlaw-12714	333	1	however	however	ADV
taxlaw-12714	333	2	,	,	PUNCT
taxlaw-12714	333	3	it	it	PRON
taxlaw-12714	333	4	is	be	AUX
taxlaw-12714	333	5	evident	evident	ADJ
taxlaw-12714	333	6	that	that	SCONJ
taxlaw-12714	333	7	a	a	DET
taxlaw-12714	333	8	tax	tax	NOUN
taxlaw-12714	333	9	holiday	holiday	NOUN
taxlaw-12714	333	10	that	that	PRON
taxlaw-12714	333	11	substantially	substantially	ADV
taxlaw-12714	333	12	reduces	reduce	VERB
taxlaw-12714	333	13	the	the	DET
taxlaw-12714	333	14	cit	cit	ADJ
taxlaw-12714	333	15	rate	rate	NOUN
taxlaw-12714	333	16	in	in	ADP
taxlaw-12714	333	17	a	a	DET
taxlaw-12714	333	18	country	country	NOUN
taxlaw-12714	333	19	may	may	AUX
taxlaw-12714	333	20	trigger	trigger	VERB
taxlaw-12714	333	21	a	a	DET
taxlaw-12714	333	22	top	top	VERB
taxlaw-12714	333	23	-	-	PUNCT
taxlaw-12714	333	24	up	up	ADP
taxlaw-12714	333	25	tax	tax	NOUN
taxlaw-12714	333	26	somewhere	somewhere	ADV
taxlaw-12714	333	27	else	else	ADV
taxlaw-12714	333	28	.	.	PUNCT
taxlaw-12714	334	1	for	for	ADP
taxlaw-12714	334	2	this	this	DET
taxlaw-12714	334	3	opinion	opinion	NOUN
taxlaw-12714	334	4	,	,	PUNCT
taxlaw-12714	334	5	see	see	AUX
taxlaw-12714	334	6	also	also	ADV
taxlaw-12714	334	7	liotti	liotti	VERB
taxlaw-12714	334	8	et	et	PROPN
taxlaw-12714	334	9	al	al	PROPN
taxlaw-12714	334	10	.	.	PROPN
taxlaw-12714	334	11	,	,	PUNCT
taxlaw-12714	334	12	supra	supra	PROPN
taxlaw-12714	334	13	note	note	PROPN
taxlaw-12714	334	14	7	7	NUM
taxlaw-12714	334	15	,	,	PUNCT
taxlaw-12714	334	16	at	at	ADP
taxlaw-12714	334	17	38	38	NUM
taxlaw-12714	334	18	.	.	PUNCT
taxlaw-12714	335	1	96	96	NUM
taxlaw-12714	335	2	titus	titus	PROPN
taxlaw-12714	335	3	,	,	PUNCT
taxlaw-12714	335	4	supra	supra	PROPN
taxlaw-12714	335	5	note	note	PROPN
taxlaw-12714	335	6	41	41	NUM
taxlaw-12714	335	7	,	,	PUNCT
taxlaw-12714	335	8	at	at	ADP
taxlaw-12714	335	9	718–719	718–719	NUM
taxlaw-12714	335	10	.	.	PUNCT
taxlaw-12714	336	1	97	97	NUM
taxlaw-12714	337	1	i	i	PRON
taxlaw-12714	337	2	d.	d.	PROPN
taxlaw-12714	337	3	at	at	ADP
taxlaw-12714	337	4	719	719	NUM
taxlaw-12714	337	5	.	.	PUNCT
taxlaw-12714	338	1	see	see	VERB
taxlaw-12714	338	2	also	also	ADV
taxlaw-12714	338	3	noked	noke	VERB
taxlaw-12714	338	4	,	,	PUNCT
taxlaw-12714	338	5	supra	supra	PROPN
taxlaw-12714	338	6	note	note	NOUN
taxlaw-12714	338	7	43	43	NUM
taxlaw-12714	338	8	(	(	PUNCT
taxlaw-12714	338	9	stressing	stress	VERB
taxlaw-12714	338	10	the	the	DET
taxlaw-12714	338	11	risks	risk	NOUN
taxlaw-12714	338	12	associated	associate	VERB
taxlaw-12714	338	13	to	to	ADP
taxlaw-12714	338	14	the	the	DET
taxlaw-12714	338	15	transition	transition	NOUN
taxlaw-12714	338	16	to	to	ADP
taxlaw-12714	338	17	nontax	nontax	NOUN
taxlaw-12714	338	18	subsidies	subsidy	NOUN
taxlaw-12714	338	19	)	)	PUNCT
taxlaw-12714	338	20	.	.	PUNCT
taxlaw-12714	339	1	206	206	NUM
taxlaw-12714	339	2	columbia	columbia	PROPN
taxlaw-12714	339	3	journal	journal	PROPN
taxlaw-12714	339	4	of	of	ADP
taxlaw-12714	339	5	tax	tax	NOUN
taxlaw-12714	339	6	law	law	NOUN
taxlaw-12714	339	7	[	[	X
taxlaw-12714	339	8	vol	vol	NOUN
taxlaw-12714	339	9	15:2	15:2	NUM
taxlaw-12714	339	10	technological	technological	ADJ
taxlaw-12714	339	11	tools	tool	NOUN
taxlaw-12714	339	12	to	to	PART
taxlaw-12714	339	13	closely	closely	ADV
taxlaw-12714	339	14	monitor	monitor	VERB
taxlaw-12714	339	15	the	the	DET
taxlaw-12714	339	16	whole	whole	ADJ
taxlaw-12714	339	17	process	process	NOUN
taxlaw-12714	339	18	of	of	ADP
taxlaw-12714	339	19	transformation.98	transformation.98	PROPN
taxlaw-12714	339	20	in	in	ADP
taxlaw-12714	339	21	other	other	ADJ
taxlaw-12714	339	22	words	word	NOUN
taxlaw-12714	339	23	,	,	PUNCT
taxlaw-12714	339	24	the	the	DET
taxlaw-12714	339	25	plea	plea	NOUN
taxlaw-12714	339	26	is	be	AUX
taxlaw-12714	339	27	simply	simply	ADV
taxlaw-12714	339	28	to	to	PART
taxlaw-12714	339	29	take	take	VERB
taxlaw-12714	339	30	the	the	DET
taxlaw-12714	339	31	minimum	minimum	ADJ
taxlaw-12714	339	32	global	global	ADJ
taxlaw-12714	339	33	tax	tax	NOUN
taxlaw-12714	339	34	wave	wave	NOUN
taxlaw-12714	339	35	not	not	PART
taxlaw-12714	339	36	only	only	ADV
taxlaw-12714	339	37	as	as	ADP
taxlaw-12714	339	38	a	a	DET
taxlaw-12714	339	39	challenge	challenge	NOUN
taxlaw-12714	339	40	but	but	CCONJ
taxlaw-12714	339	41	also	also	ADV
taxlaw-12714	339	42	as	as	ADP
taxlaw-12714	339	43	an	an	DET
taxlaw-12714	339	44	opportunity	opportunity	NOUN
taxlaw-12714	339	45	to	to	PART
taxlaw-12714	339	46	improve	improve	VERB
taxlaw-12714	339	47	what	what	PRON
taxlaw-12714	339	48	they	they	PRON
taxlaw-12714	339	49	have	have	VERB
taxlaw-12714	339	50	,	,	PUNCT
taxlaw-12714	339	51	including	include	VERB
taxlaw-12714	339	52	their	their	PRON
taxlaw-12714	339	53	competitive	competitive	ADJ
taxlaw-12714	339	54	advantages	advantage	NOUN
taxlaw-12714	339	55	in	in	ADP
taxlaw-12714	339	56	areas	area	NOUN
taxlaw-12714	339	57	of	of	ADP
taxlaw-12714	339	58	potential	potential	ADJ
taxlaw-12714	339	59	further	further	ADJ
taxlaw-12714	339	60	development	development	NOUN
taxlaw-12714	339	61	such	such	ADJ
taxlaw-12714	339	62	as	as	ADP
taxlaw-12714	339	63	renewable	renewable	ADJ
taxlaw-12714	339	64	energies	energy	NOUN
taxlaw-12714	339	65	and	and	CCONJ
taxlaw-12714	339	66	high	high	ADJ
taxlaw-12714	339	67	-	-	PUNCT
taxlaw-12714	339	68	tech	tech	NOUN
taxlaw-12714	339	69	industry	industry	NOUN
taxlaw-12714	339	70	.	.	PUNCT
taxlaw-12714	340	1	fortunately	fortunately	ADV
taxlaw-12714	340	2	,	,	PUNCT
taxlaw-12714	340	3	this	this	PRON
taxlaw-12714	340	4	seems	seem	VERB
taxlaw-12714	340	5	to	to	PART
taxlaw-12714	340	6	be	be	AUX
taxlaw-12714	340	7	the	the	DET
taxlaw-12714	340	8	approach	approach	NOUN
taxlaw-12714	340	9	already	already	ADV
taxlaw-12714	340	10	adopted	adopt	VERB
taxlaw-12714	340	11	by	by	ADP
taxlaw-12714	340	12	some	some	DET
taxlaw-12714	340	13	developing	develop	VERB
taxlaw-12714	340	14	countries	country	NOUN
taxlaw-12714	340	15	around	around	ADP
taxlaw-12714	340	16	the	the	DET
taxlaw-12714	340	17	world	world	NOUN
taxlaw-12714	340	18	.	.	PUNCT
taxlaw-12714	341	1	for	for	ADP
taxlaw-12714	341	2	instance	instance	NOUN
taxlaw-12714	341	3	,	,	PUNCT
taxlaw-12714	341	4	according	accord	VERB
taxlaw-12714	341	5	to	to	ADP
taxlaw-12714	341	6	the	the	DET
taxlaw-12714	341	7	malaysian	malaysian	ADJ
taxlaw-12714	341	8	investment	investment	PROPN
taxlaw-12714	341	9	development	development	NOUN
taxlaw-12714	341	10	authority	authority	PROPN
taxlaw-12714	341	11	(	(	PUNCT
taxlaw-12714	341	12	mida	mida	PROPN
taxlaw-12714	341	13	)	)	PUNCT
taxlaw-12714	341	14	,	,	PUNCT
taxlaw-12714	341	15	the	the	DET
taxlaw-12714	341	16	government	government	NOUN
taxlaw-12714	341	17	agency	agency	NOUN
taxlaw-12714	341	18	responsible	responsible	ADJ
taxlaw-12714	341	19	for	for	ADP
taxlaw-12714	341	20	promoting	promote	VERB
taxlaw-12714	341	21	investments	investment	NOUN
taxlaw-12714	341	22	in	in	ADP
taxlaw-12714	341	23	malaysia	malaysia	PROPN
taxlaw-12714	341	24	,	,	PUNCT
taxlaw-12714	341	25	the	the	DET
taxlaw-12714	341	26	country	country	NOUN
taxlaw-12714	341	27	has	have	AUX
taxlaw-12714	341	28	in	in	ADP
taxlaw-12714	341	29	recent	recent	ADJ
taxlaw-12714	341	30	years	year	NOUN
taxlaw-12714	341	31	shifted	shift	VERB
taxlaw-12714	341	32	its	its	PRON
taxlaw-12714	341	33	focus	focus	NOUN
taxlaw-12714	341	34	from	from	ADP
taxlaw-12714	341	35	using	use	VERB
taxlaw-12714	341	36	tax	tax	NOUN
taxlaw-12714	341	37	incentives	incentive	NOUN
taxlaw-12714	341	38	to	to	ADP
taxlaw-12714	341	39	adopting	adopt	VERB
taxlaw-12714	341	40	what	what	PRON
taxlaw-12714	341	41	they	they	PRON
taxlaw-12714	341	42	denominate	denominate	VERB
taxlaw-12714	341	43	an	an	DET
taxlaw-12714	341	44	“	"	PUNCT
taxlaw-12714	341	45	ecosystem	ecosystem	NOUN
taxlaw-12714	341	46	approach	approach	NOUN
taxlaw-12714	341	47	.	.	PUNCT
taxlaw-12714	341	48	”	"	PUNCT
taxlaw-12714	342	1	this	this	DET
taxlaw-12714	342	2	approach	approach	NOUN
taxlaw-12714	342	3	aims	aim	VERB
taxlaw-12714	342	4	to	to	PART
taxlaw-12714	342	5	ensure	ensure	VERB
taxlaw-12714	342	6	that	that	SCONJ
taxlaw-12714	342	7	malaysia	malaysia	PROPN
taxlaw-12714	342	8	remains	remain	VERB
taxlaw-12714	342	9	competitive	competitive	ADJ
taxlaw-12714	342	10	as	as	ADP
taxlaw-12714	342	11	a	a	DET
taxlaw-12714	342	12	preferred	preferred	ADJ
taxlaw-12714	342	13	investment	investment	NOUN
taxlaw-12714	342	14	destination	destination	NOUN
taxlaw-12714	342	15	in	in	ADP
taxlaw-12714	342	16	the	the	DET
taxlaw-12714	342	17	region.99	region.99	NOUN
taxlaw-12714	342	18	in	in	ADP
taxlaw-12714	342	19	particular	particular	ADJ
taxlaw-12714	342	20	,	,	PUNCT
taxlaw-12714	342	21	mida	mida	PROPN
taxlaw-12714	342	22	plans	plan	VERB
taxlaw-12714	342	23	to	to	PART
taxlaw-12714	342	24	deploy	deploy	VERB
taxlaw-12714	342	25	high	high	ADJ
taxlaw-12714	342	26	-	-	PUNCT
taxlaw-12714	342	27	speed	speed	NOUN
taxlaw-12714	342	28	broadband	broadband	NOUN
taxlaw-12714	342	29	in	in	ADP
taxlaw-12714	342	30	selected	select	VERB
taxlaw-12714	342	31	industrial	industrial	ADJ
taxlaw-12714	342	32	estates100	estates100	PROPN
taxlaw-12714	342	33	to	to	PART
taxlaw-12714	342	34	facilitate	facilitate	VERB
taxlaw-12714	342	35	adoption	adoption	NOUN
taxlaw-12714	342	36	of	of	ADP
taxlaw-12714	342	37	new	new	ADJ
taxlaw-12714	342	38	technologies	technology	NOUN
taxlaw-12714	342	39	,	,	PUNCT
taxlaw-12714	342	40	such	such	ADJ
taxlaw-12714	342	41	as	as	ADP
taxlaw-12714	342	42	cloud	cloud	NOUN
taxlaw-12714	342	43	computing	computing	NOUN
taxlaw-12714	342	44	,	,	PUNCT
taxlaw-12714	342	45	remote	remote	ADJ
taxlaw-12714	342	46	monitoring	monitoring	NOUN
taxlaw-12714	342	47	,	,	PUNCT
taxlaw-12714	342	48	and	and	CCONJ
taxlaw-12714	342	49	predictive	predictive	ADJ
taxlaw-12714	342	50	maintenance	maintenance	NOUN
taxlaw-12714	342	51	by	by	ADP
taxlaw-12714	342	52	businesses	business	NOUN
taxlaw-12714	342	53	operating	operate	VERB
taxlaw-12714	342	54	in	in	ADP
taxlaw-12714	342	55	these	these	DET
taxlaw-12714	342	56	industrial	industrial	ADJ
taxlaw-12714	342	57	estates.101	estates.101	NOUN
taxlaw-12714	342	58	this	this	PRON
taxlaw-12714	342	59	certainly	certainly	ADV
taxlaw-12714	342	60	looks	look	VERB
taxlaw-12714	342	61	like	like	ADP
taxlaw-12714	342	62	one	one	NUM
taxlaw-12714	342	63	concrete	concrete	ADJ
taxlaw-12714	342	64	step	step	NOUN
taxlaw-12714	342	65	in	in	ADP
taxlaw-12714	342	66	the	the	DET
taxlaw-12714	342	67	right	right	ADJ
taxlaw-12714	342	68	direction	direction	NOUN
taxlaw-12714	342	69	that	that	SCONJ
taxlaw-12714	342	70	other	other	ADJ
taxlaw-12714	342	71	developing	develop	VERB
taxlaw-12714	342	72	countries	country	NOUN
taxlaw-12714	342	73	may	may	AUX
taxlaw-12714	342	74	be	be	AUX
taxlaw-12714	342	75	willing	willing	ADJ
taxlaw-12714	342	76	to	to	PART
taxlaw-12714	342	77	follow	follow	VERB
taxlaw-12714	342	78	.	.	PUNCT
taxlaw-12714	343	1	third	third	ADJ
taxlaw-12714	343	2	,	,	PUNCT
taxlaw-12714	343	3	and	and	CCONJ
taxlaw-12714	343	4	finally	finally	ADV
taxlaw-12714	343	5	,	,	PUNCT
taxlaw-12714	343	6	developing	develop	VERB
taxlaw-12714	343	7	countries	country	NOUN
taxlaw-12714	343	8	should	should	AUX
taxlaw-12714	343	9	take	take	VERB
taxlaw-12714	343	10	the	the	DET
taxlaw-12714	343	11	opportunity	opportunity	NOUN
taxlaw-12714	343	12	not	not	PART
taxlaw-12714	343	13	only	only	ADV
taxlaw-12714	343	14	to	to	PART
taxlaw-12714	343	15	be	be	AUX
taxlaw-12714	343	16	as	as	ADV
taxlaw-12714	343	17	compliant	compliant	ADJ
taxlaw-12714	343	18	as	as	ADP
taxlaw-12714	343	19	possible	possible	ADJ
taxlaw-12714	343	20	with	with	ADP
taxlaw-12714	343	21	the	the	DET
taxlaw-12714	343	22	newly	newly	ADV
taxlaw-12714	343	23	imposed	impose	VERB
taxlaw-12714	343	24	international	international	ADJ
taxlaw-12714	343	25	standards	standard	NOUN
taxlaw-12714	343	26	on	on	ADP
taxlaw-12714	343	27	minimum	minimum	ADJ
taxlaw-12714	343	28	corporate	corporate	ADJ
taxlaw-12714	343	29	income	income	NOUN
taxlaw-12714	343	30	taxation	taxation	NOUN
taxlaw-12714	343	31	but	but	CCONJ
taxlaw-12714	343	32	also	also	ADV
taxlaw-12714	343	33	to	to	PART
taxlaw-12714	343	34	revise	revise	VERB
taxlaw-12714	343	35	the	the	DET
taxlaw-12714	343	36	general	general	ADJ
taxlaw-12714	343	37	effectiveness	effectiveness	NOUN
taxlaw-12714	343	38	of	of	ADP
taxlaw-12714	343	39	their	their	PRON
taxlaw-12714	343	40	tax	tax	NOUN
taxlaw-12714	343	41	incentives	incentive	NOUN
taxlaw-12714	343	42	to	to	PART
taxlaw-12714	343	43	attract	attract	VERB
taxlaw-12714	343	44	fdi	fdi	NOUN
taxlaw-12714	343	45	.	.	PUNCT
taxlaw-12714	344	1	however	however	ADV
taxlaw-12714	344	2	,	,	PUNCT
taxlaw-12714	344	3	this	this	PRON
taxlaw-12714	344	4	should	should	AUX
taxlaw-12714	344	5	not	not	PART
taxlaw-12714	344	6	be	be	AUX
taxlaw-12714	344	7	done	do	VERB
taxlaw-12714	344	8	as	as	ADP
taxlaw-12714	344	9	an	an	DET
taxlaw-12714	344	10	isolated	isolated	ADJ
taxlaw-12714	344	11	process	process	NOUN
taxlaw-12714	344	12	.	.	PUNCT
taxlaw-12714	345	1	indeed	indeed	ADV
taxlaw-12714	345	2	,	,	PUNCT
taxlaw-12714	345	3	developing	develop	VERB
taxlaw-12714	345	4	countries	country	NOUN
taxlaw-12714	345	5	should	should	AUX
taxlaw-12714	345	6	pay	pay	VERB
taxlaw-12714	345	7	closer	close	ADJ
taxlaw-12714	345	8	attention	attention	NOUN
taxlaw-12714	345	9	to	to	ADP
taxlaw-12714	345	10	what	what	PRON
taxlaw-12714	345	11	is	be	AUX
taxlaw-12714	345	12	done	do	VERB
taxlaw-12714	345	13	within	within	ADP
taxlaw-12714	345	14	their	their	PRON
taxlaw-12714	345	15	own	own	ADJ
taxlaw-12714	345	16	region	region	NOUN
taxlaw-12714	345	17	,	,	PUNCT
taxlaw-12714	345	18	understanding	understanding	NOUN
taxlaw-12714	345	19	and	and	CCONJ
taxlaw-12714	345	20	taking	take	VERB
taxlaw-12714	345	21	the	the	DET
taxlaw-12714	345	22	positive	positive	ADJ
taxlaw-12714	345	23	examples	example	NOUN
taxlaw-12714	345	24	from	from	ADP
taxlaw-12714	345	25	neighboring	neighboring	NOUN
taxlaw-12714	345	26	countries	country	NOUN
taxlaw-12714	345	27	,	,	PUNCT
taxlaw-12714	345	28	too.102	too.102	ADP
taxlaw-12714	345	29	this	this	PRON
taxlaw-12714	345	30	may	may	AUX
taxlaw-12714	345	31	help	help	VERB
taxlaw-12714	345	32	create	create	VERB
taxlaw-12714	345	33	an	an	DET
taxlaw-12714	345	34	informal	informal	ADJ
taxlaw-12714	345	35	common	common	ADJ
taxlaw-12714	345	36	policy	policy	NOUN
taxlaw-12714	345	37	approach	approach	NOUN
taxlaw-12714	345	38	that	that	PRON
taxlaw-12714	345	39	ultimately	ultimately	ADV
taxlaw-12714	345	40	serves	serve	VERB
taxlaw-12714	345	41	to	to	PART
taxlaw-12714	345	42	strengthen	strengthen	VERB
taxlaw-12714	345	43	the	the	DET
taxlaw-12714	345	44	position	position	NOUN
taxlaw-12714	345	45	of	of	ADP
taxlaw-12714	345	46	a	a	DET
taxlaw-12714	345	47	full	full	ADJ
taxlaw-12714	345	48	region	region	NOUN
taxlaw-12714	345	49	,	,	PUNCT
taxlaw-12714	345	50	representing	represent	VERB
taxlaw-12714	345	51	more	more	ADJ
taxlaw-12714	345	52	than	than	ADP
taxlaw-12714	345	53	one	one	NUM
taxlaw-12714	345	54	single	single	ADJ
taxlaw-12714	345	55	developing	develop	VERB
taxlaw-12714	345	56	country.103	country.103	NOUN
taxlaw-12714	345	57	similarly	similarly	ADV
taxlaw-12714	345	58	,	,	PUNCT
taxlaw-12714	345	59	and	and	CCONJ
taxlaw-12714	345	60	as	as	SCONJ
taxlaw-12714	345	61	noted	note	VERB
taxlaw-12714	345	62	already	already	ADV
taxlaw-12714	345	63	in	in	ADP
taxlaw-12714	345	64	this	this	DET
taxlaw-12714	345	65	section	section	NOUN
taxlaw-12714	345	66	,	,	PUNCT
taxlaw-12714	345	67	developing	develop	VERB
taxlaw-12714	345	68	countries	country	NOUN
taxlaw-12714	345	69	should	should	AUX
taxlaw-12714	345	70	accompany	accompany	VERB
taxlaw-12714	345	71	this	this	DET
taxlaw-12714	345	72	process	process	NOUN
taxlaw-12714	345	73	by	by	ADP
taxlaw-12714	345	74	98	98	NUM
taxlaw-12714	345	75	see	see	NOUN
taxlaw-12714	345	76	,	,	PUNCT
taxlaw-12714	345	77	e.g.	e.g.	ADV
taxlaw-12714	345	78	,	,	PUNCT
taxlaw-12714	345	79	ministry	ministry	PROPN
taxlaw-12714	345	80	of	of	ADP
taxlaw-12714	345	81	finance	finance	PROPN
taxlaw-12714	345	82	malaysia	malaysia	PROPN
taxlaw-12714	345	83	,	,	PUNCT
taxlaw-12714	345	84	public	public	ADJ
taxlaw-12714	345	85	consultation	consultation	NOUN
taxlaw-12714	345	86	paper	paper	NOUN
taxlaw-12714	345	87	for	for	ADP
taxlaw-12714	345	88	budget	budget	NOUN
taxlaw-12714	345	89	2023	2023	NUM
taxlaw-12714	345	90	—	—	PUNCT
taxlaw-12714	345	91	the	the	DET
taxlaw-12714	345	92	implementation	implementation	NOUN
taxlaw-12714	345	93	of	of	ADP
taxlaw-12714	345	94	globe	globe	NOUN
taxlaw-12714	345	95	rules	rule	NOUN
taxlaw-12714	345	96	in	in	ADP
taxlaw-12714	345	97	malaysia	malaysia	PROPN
taxlaw-12714	345	98	34–35	34–35	NUM
taxlaw-12714	345	99	(	(	PUNCT
taxlaw-12714	345	100	2022	2022	NUM
taxlaw-12714	345	101	)	)	PUNCT
taxlaw-12714	345	102	.	.	PUNCT
taxlaw-12714	346	1	99	99	NUM
taxlaw-12714	346	2	malaysia	malaysia	PROPN
taxlaw-12714	346	3	investment	investment	NOUN
taxlaw-12714	346	4	development	development	NOUN
taxlaw-12714	346	5	authority	authority	NOUN
taxlaw-12714	346	6	,	,	PUNCT
taxlaw-12714	346	7	beyond	beyond	ADP
taxlaw-12714	346	8	tax	tax	NOUN
taxlaw-12714	346	9	incentives	incentive	NOUN
taxlaw-12714	346	10	:	:	PUNCT
taxlaw-12714	346	11	empowering	empower	VERB
taxlaw-12714	346	12	industrial	industrial	ADJ
taxlaw-12714	346	13	estates	estate	NOUN
taxlaw-12714	346	14	with	with	ADP
taxlaw-12714	346	15	high	high	ADJ
taxlaw-12714	346	16	-	-	PUNCT
taxlaw-12714	346	17	speed	speed	NOUN
taxlaw-12714	346	18	broadband	broadband	NOUN
taxlaw-12714	346	19	towards	towards	ADP
taxlaw-12714	346	20	a	a	DET
taxlaw-12714	346	21	prosperous	prosperous	ADJ
taxlaw-12714	346	22	,	,	PUNCT
taxlaw-12714	346	23	inclusive	inclusive	ADJ
taxlaw-12714	346	24	,	,	PUNCT
taxlaw-12714	346	25	and	and	CCONJ
taxlaw-12714	346	26	sustainable	sustainable	ADJ
taxlaw-12714	346	27	malaysia	malaysia	PROPN
taxlaw-12714	346	28	,	,	PUNCT
taxlaw-12714	346	29	mida	mida	PROPN
taxlaw-12714	346	30	e	e	PROPN
taxlaw-12714	346	31	-	-	NOUN
taxlaw-12714	346	32	newsletter	newsletter	NOUN
taxlaw-12714	346	33	4–5	4–5	PROPN
taxlaw-12714	346	34	(	(	PUNCT
taxlaw-12714	346	35	jan	jan	PROPN
taxlaw-12714	346	36	.	.	PROPN
taxlaw-12714	346	37	2	2	NUM
taxlaw-12714	346	38	,	,	PUNCT
taxlaw-12714	346	39	2022	2022	NUM
taxlaw-12714	346	40	)	)	PUNCT
taxlaw-12714	346	41	,	,	PUNCT
taxlaw-12714	346	42	https://www.mida.gov.my/wp-content/upload	https://www.mida.gov.my/wp-content/upload	ADV
taxlaw-12714	346	43	s/2022/02	s/2022/02	ADJ
taxlaw-12714	346	44	/	/	SYM
taxlaw-12714	346	45	final	final	ADJ
taxlaw-12714	346	46	-	-	PUNCT
taxlaw-12714	346	47	mida	mida	PROPN
taxlaw-12714	346	48	-	-	PUNCT
taxlaw-12714	346	49	newsletter-1.pdf	newsletter-1.pdf	PROPN
taxlaw-12714	347	1	[	[	X
taxlaw-12714	347	2	perma.cc/ul6x-w8hs	perma.cc/ul6x-w8hs	X
taxlaw-12714	347	3	]	]	X
taxlaw-12714	347	4	.	.	PUNCT
taxlaw-12714	348	1	100	100	NUM
taxlaw-12714	348	2	“	"	PUNCT
taxlaw-12714	348	3	industrial	industrial	ADJ
taxlaw-12714	348	4	estates	estate	NOUN
taxlaw-12714	348	5	”	"	PUNCT
taxlaw-12714	348	6	are	be	AUX
taxlaw-12714	348	7	designated	designate	VERB
taxlaw-12714	348	8	plots	plot	NOUN
taxlaw-12714	348	9	of	of	ADP
taxlaw-12714	348	10	land	land	NOUN
taxlaw-12714	348	11	in	in	ADP
taxlaw-12714	348	12	malaysia	malaysia	PROPN
taxlaw-12714	348	13	that	that	PRON
taxlaw-12714	348	14	are	be	AUX
taxlaw-12714	348	15	developed	develop	VERB
taxlaw-12714	348	16	to	to	PART
taxlaw-12714	348	17	cater	cater	VERB
taxlaw-12714	348	18	to	to	ADP
taxlaw-12714	348	19	the	the	DET
taxlaw-12714	348	20	needs	need	NOUN
taxlaw-12714	348	21	of	of	ADP
taxlaw-12714	348	22	specific	specific	ADJ
taxlaw-12714	348	23	industries	industry	NOUN
taxlaw-12714	348	24	.	.	PUNCT
taxlaw-12714	349	1	examples	example	NOUN
taxlaw-12714	349	2	of	of	ADP
taxlaw-12714	349	3	industrial	industrial	ADJ
taxlaw-12714	349	4	estates	estate	NOUN
taxlaw-12714	349	5	include	include	VERB
taxlaw-12714	349	6	technology	technology	NOUN
taxlaw-12714	349	7	-	-	PUNCT
taxlaw-12714	349	8	intensive	intensive	ADJ
taxlaw-12714	349	9	industries	industry	NOUN
taxlaw-12714	349	10	,	,	PUNCT
taxlaw-12714	349	11	halal	halal	NOUN
taxlaw-12714	349	12	industries	industry	NOUN
taxlaw-12714	349	13	,	,	PUNCT
taxlaw-12714	349	14	and	and	CCONJ
taxlaw-12714	349	15	biotechnology	biotechnology	NOUN
taxlaw-12714	349	16	parks	park	NOUN
taxlaw-12714	349	17	.	.	PUNCT
taxlaw-12714	350	1	industrial	industrial	ADJ
taxlaw-12714	350	2	estates	estate	NOUN
taxlaw-12714	350	3	house	house	PROPN
taxlaw-12714	350	4	benefits	benefit	NOUN
taxlaw-12714	350	5	like	like	ADP
taxlaw-12714	350	6	availability	availability	NOUN
taxlaw-12714	350	7	of	of	ADP
taxlaw-12714	350	8	land	land	NOUN
taxlaw-12714	350	9	,	,	PUNCT
taxlaw-12714	350	10	infrastructure	infrastructure	NOUN
taxlaw-12714	350	11	,	,	PUNCT
taxlaw-12714	350	12	quality	quality	NOUN
taxlaw-12714	350	13	services	service	NOUN
taxlaw-12714	350	14	,	,	PUNCT
taxlaw-12714	350	15	and	and	CCONJ
taxlaw-12714	350	16	proximity	proximity	NOUN
taxlaw-12714	350	17	to	to	ADP
taxlaw-12714	350	18	strategic	strategic	ADJ
taxlaw-12714	350	19	markets	market	NOUN
taxlaw-12714	350	20	.	.	PUNCT
taxlaw-12714	351	1	malaysia	malaysia	PROPN
taxlaw-12714	351	2	currently	currently	ADV
taxlaw-12714	351	3	houses	house	VERB
taxlaw-12714	351	4	more	more	ADJ
taxlaw-12714	351	5	than	than	ADP
taxlaw-12714	351	6	500	500	NUM
taxlaw-12714	351	7	industrial	industrial	ADJ
taxlaw-12714	351	8	estates	estate	NOUN
taxlaw-12714	351	9	.	.	PUNCT
taxlaw-12714	352	1	one	one	NUM
taxlaw-12714	352	2	example	example	NOUN
taxlaw-12714	352	3	is	be	AUX
taxlaw-12714	352	4	the	the	DET
taxlaw-12714	352	5	kulim	kulim	PROPN
taxlaw-12714	352	6	hi	hi	ADJ
taxlaw-12714	352	7	-	-	PUNCT
taxlaw-12714	352	8	tech	tech	NOUN
taxlaw-12714	352	9	park	park	NOUN
taxlaw-12714	352	10	,	,	PUNCT
taxlaw-12714	352	11	an	an	DET
taxlaw-12714	352	12	industrial	industrial	ADJ
taxlaw-12714	352	13	park	park	NOUN
taxlaw-12714	352	14	that	that	PRON
taxlaw-12714	352	15	houses	house	VERB
taxlaw-12714	352	16	high	high	ADJ
taxlaw-12714	352	17	-	-	PUNCT
taxlaw-12714	352	18	technology	technology	NOUN
taxlaw-12714	352	19	enterprises	enterprise	NOUN
taxlaw-12714	352	20	such	such	ADJ
taxlaw-12714	352	21	as	as	ADP
taxlaw-12714	352	22	intel	intel	PROPN
taxlaw-12714	352	23	.	.	PUNCT
taxlaw-12714	353	1	see	see	VERB
taxlaw-12714	353	2	investment	investment	NOUN
taxlaw-12714	353	3	in	in	ADP
taxlaw-12714	353	4	malaysia	malaysia	PROPN
taxlaw-12714	353	5	,	,	PUNCT
taxlaw-12714	353	6	ministry	ministry	PROPN
taxlaw-12714	353	7	of	of	ADP
taxlaw-12714	353	8	investment	investment	NOUN
taxlaw-12714	353	9	,	,	PUNCT
taxlaw-12714	353	10	trade	trade	NOUN
taxlaw-12714	353	11	and	and	CCONJ
taxlaw-12714	353	12	industry	industry	NOUN
taxlaw-12714	353	13	https://www.miti.gov.my/index.php/pages/view/2460?mid=836	https://www.miti.gov.my/index.php/pages/view/2460?mid=836	PROPN
taxlaw-12714	354	1	[	[	AUX
taxlaw-12714	354	2	perma.cc/7	perma.cc/7	PROPN
taxlaw-12714	354	3	q93	q93	PROPN
taxlaw-12714	354	4	-	-	PUNCT
taxlaw-12714	354	5	8ztb	8ztb	PROPN
taxlaw-12714	354	6	]	]	X
taxlaw-12714	354	7	;	;	PUNCT
taxlaw-12714	354	8	our	our	PRON
taxlaw-12714	354	9	tenants	tenant	NOUN
taxlaw-12714	354	10	,	,	PUNCT
taxlaw-12714	354	11	kulim	kulim	PROPN
taxlaw-12714	354	12	technology	technology	PROPN
taxlaw-12714	354	13	park	park	NOUN
taxlaw-12714	354	14	corporation	corporation	NOUN
taxlaw-12714	354	15	,	,	PUNCT
taxlaw-12714	354	16	https://www.khtp.com.my/o	https://www.khtp.com.my/o	VERB
taxlaw-12714	354	17	ur	ur	PROPN
taxlaw-12714	354	18	-	-	PROPN
taxlaw-12714	354	19	tenant/	tenant/	NUM
taxlaw-12714	354	20	[	[	X
taxlaw-12714	354	21	perma.cc/ccw2-cufl	perma.cc/ccw2-cufl	X
taxlaw-12714	354	22	]	]	X
taxlaw-12714	354	23	.	.	PUNCT
taxlaw-12714	355	1	101	101	NUM
taxlaw-12714	355	2	malaysia	malaysia	PROPN
taxlaw-12714	355	3	investment	investment	NOUN
taxlaw-12714	355	4	development	development	NOUN
taxlaw-12714	355	5	authority	authority	NOUN
taxlaw-12714	355	6	,	,	PUNCT
taxlaw-12714	355	7	“	"	PUNCT
taxlaw-12714	355	8	powering	power	VERB
taxlaw-12714	355	9	resilience	resilience	NOUN
taxlaw-12714	355	10	”	"	PUNCT
taxlaw-12714	355	11	malaysia	malaysia	PROPN
taxlaw-12714	355	12	investment	investment	NOUN
taxlaw-12714	355	13	performance	performance	NOUN
taxlaw-12714	355	14	report	report	NOUN
taxlaw-12714	355	15	2021	2021	NUM
taxlaw-12714	355	16	,	,	PUNCT
taxlaw-12714	355	17	121–3	121–3	NUM
taxlaw-12714	355	18	(	(	PUNCT
taxlaw-12714	355	19	2021	2021	NUM
taxlaw-12714	355	20	)	)	PUNCT
taxlaw-12714	355	21	,	,	PUNCT
taxlaw-12714	355	22	https://www.mida.gov.my/wp-content/upload	https://www.mida.gov.my/wp-content/upload	ADP
taxlaw-12714	355	23	s/2022/03	s/2022/03	NOUN
taxlaw-12714	355	24	/	/	SYM
taxlaw-12714	355	25	mida	mida	NOUN
taxlaw-12714	355	26	-	-	PUNCT
taxlaw-12714	355	27	ipr-2021	ipr-2021	NOUN
taxlaw-12714	355	28	-	-	PUNCT
taxlaw-12714	355	29	1.pdf	1.pdf	NOUN
taxlaw-12714	355	30	[	[	X
taxlaw-12714	355	31	perma.cc/zx74-jts4	perma.cc/zx74-jts4	PROPN
taxlaw-12714	355	32	]	]	X
taxlaw-12714	355	33	.	.	PUNCT
taxlaw-12714	356	1	102	102	NUM
taxlaw-12714	356	2	titus	titus	PROPN
taxlaw-12714	356	3	provides	provide	VERB
taxlaw-12714	356	4	a	a	DET
taxlaw-12714	356	5	similar	similar	ADJ
taxlaw-12714	356	6	advice	advice	NOUN
taxlaw-12714	356	7	for	for	ADP
taxlaw-12714	356	8	african	african	ADJ
taxlaw-12714	356	9	countries	country	NOUN
taxlaw-12714	356	10	taking	take	VERB
taxlaw-12714	356	11	the	the	DET
taxlaw-12714	356	12	example	example	NOUN
taxlaw-12714	356	13	of	of	ADP
taxlaw-12714	356	14	south	south	PROPN
taxlaw-12714	356	15	africa	africa	PROPN
taxlaw-12714	356	16	and	and	CCONJ
taxlaw-12714	356	17	their	their	PRON
taxlaw-12714	356	18	global	global	ADJ
taxlaw-12714	356	19	business	business	NOUN
taxlaw-12714	356	20	service	service	NOUN
taxlaw-12714	356	21	incentive	incentive	NOUN
taxlaw-12714	356	22	,	,	PUNCT
taxlaw-12714	356	23	which	which	PRON
taxlaw-12714	356	24	has	have	AUX
taxlaw-12714	356	25	been	be	AUX
taxlaw-12714	356	26	quite	quite	ADV
taxlaw-12714	356	27	successful	successful	ADJ
taxlaw-12714	356	28	creating	create	VERB
taxlaw-12714	356	29	employment	employment	NOUN
taxlaw-12714	356	30	as	as	ADV
taxlaw-12714	356	31	well	well	ADV
taxlaw-12714	356	32	as	as	ADP
taxlaw-12714	356	33	attracting	attract	VERB
taxlaw-12714	356	34	around	around	ADP
taxlaw-12714	356	35	190	190	NUM
taxlaw-12714	356	36	million	million	NUM
taxlaw-12714	356	37	usd	usd	NOUN
taxlaw-12714	356	38	in	in	ADP
taxlaw-12714	356	39	fdi	fdi	PROPN
taxlaw-12714	356	40	.	.	PUNCT
taxlaw-12714	357	1	titus	titus	PROPN
taxlaw-12714	357	2	,	,	PUNCT
taxlaw-12714	357	3	supra	supra	PROPN
taxlaw-12714	357	4	note	note	PROPN
taxlaw-12714	357	5	41	41	NUM
taxlaw-12714	357	6	,	,	PUNCT
taxlaw-12714	357	7	at	at	ADP
taxlaw-12714	357	8	719	719	NUM
taxlaw-12714	357	9	.	.	NOUN
taxlaw-12714	357	10	103	103	NUM
taxlaw-12714	357	11	a	a	DET
taxlaw-12714	357	12	specific	specific	ADJ
taxlaw-12714	357	13	recommendation	recommendation	NOUN
taxlaw-12714	357	14	in	in	ADP
taxlaw-12714	357	15	this	this	DET
taxlaw-12714	357	16	regard	regard	NOUN
taxlaw-12714	357	17	can	can	AUX
taxlaw-12714	357	18	be	be	AUX
taxlaw-12714	357	19	found	find	VERB
taxlaw-12714	357	20	in	in	ADP
taxlaw-12714	357	21	the	the	DET
taxlaw-12714	357	22	public	public	ADJ
taxlaw-12714	357	23	consultation	consultation	NOUN
taxlaw-12714	357	24	of	of	ADP
taxlaw-12714	357	25	malaysia	malaysia	PROPN
taxlaw-12714	357	26	on	on	ADP
taxlaw-12714	357	27	pillar	pillar	NOUN
taxlaw-12714	357	28	2	2	NUM
taxlaw-12714	357	29	(	(	PUNCT
taxlaw-12714	357	30	“	"	PUNCT
taxlaw-12714	357	31	analyse	analyse	NOUN
taxlaw-12714	357	32	approaches	approach	NOUN
taxlaw-12714	357	33	adopted	adopt	VERB
taxlaw-12714	357	34	by	by	ADP
taxlaw-12714	357	35	other	other	ADJ
taxlaw-12714	357	36	asean	asean	ADJ
taxlaw-12714	357	37	countries	country	NOUN
taxlaw-12714	357	38	and	and	CCONJ
taxlaw-12714	357	39	undertake	undertake	VERB
taxlaw-12714	357	40	comprehensive	comprehensive	ADJ
taxlaw-12714	357	41	study	study	NOUN
taxlaw-12714	357	42	on	on	ADP
taxlaw-12714	357	43	the	the	DET
taxlaw-12714	357	44	impact	impact	NOUN
taxlaw-12714	357	45	of	of	ADP
taxlaw-12714	357	46	pillar	pillar	NOUN
taxlaw-12714	357	47	2	2	NUM
taxlaw-12714	357	48	”	"	PUNCT
taxlaw-12714	357	49	)	)	PUNCT
taxlaw-12714	357	50	,	,	PUNCT
taxlaw-12714	357	51	ministry	ministry	PROPN
taxlaw-12714	357	52	of	of	ADP
taxlaw-12714	357	53	finance	finance	PROPN
taxlaw-12714	357	54	malaysia	malaysia	PROPN
taxlaw-12714	357	55	,	,	PUNCT
taxlaw-12714	357	56	supra	supra	PROPN
taxlaw-12714	357	57	note	note	NOUN
taxlaw-12714	357	58	98	98	NUM
taxlaw-12714	357	59	,	,	PUNCT
taxlaw-12714	357	60	at	at	ADP
taxlaw-12714	357	61	34	34	NUM
taxlaw-12714	357	62	.	.	PUNCT
taxlaw-12714	357	63	2024	2024	NUM
taxlaw-12714	357	64	]	]	PUNCT
taxlaw-12714	357	65	global	global	ADJ
taxlaw-12714	357	66	minimum	minimum	ADJ
taxlaw-12714	357	67	taxation	taxation	NOUN
taxlaw-12714	357	68	207	207	NUM
taxlaw-12714	357	69	strengthening	strengthen	VERB
taxlaw-12714	357	70	the	the	DET
taxlaw-12714	357	71	monitoring	monitoring	NOUN
taxlaw-12714	357	72	of	of	ADP
taxlaw-12714	357	73	their	their	PRON
taxlaw-12714	357	74	tax	tax	NOUN
taxlaw-12714	357	75	incentives	incentive	NOUN
taxlaw-12714	357	76	,	,	PUNCT
taxlaw-12714	357	77	both	both	CCONJ
taxlaw-12714	357	78	in	in	ADP
taxlaw-12714	357	79	terms	term	NOUN
taxlaw-12714	357	80	of	of	ADP
taxlaw-12714	357	81	compliance	compliance	NOUN
taxlaw-12714	357	82	and	and	CCONJ
taxlaw-12714	357	83	fdi	fdi	NOUN
taxlaw-12714	357	84	return	return	NOUN
taxlaw-12714	357	85	,	,	PUNCT
taxlaw-12714	357	86	aiming	aim	VERB
taxlaw-12714	357	87	for	for	ADP
taxlaw-12714	357	88	automated	automate	VERB
taxlaw-12714	357	89	and	and	CCONJ
taxlaw-12714	357	90	centralized	centralized	ADJ
taxlaw-12714	357	91	data	datum	NOUN
taxlaw-12714	357	92	collection	collection	NOUN
taxlaw-12714	357	93	systems.104	systems.104	NOUN
taxlaw-12714	357	94	this	this	PRON
taxlaw-12714	357	95	may	may	AUX
taxlaw-12714	357	96	help	help	VERB
taxlaw-12714	357	97	not	not	PART
taxlaw-12714	357	98	only	only	ADV
taxlaw-12714	357	99	in	in	ADP
taxlaw-12714	357	100	understanding	understand	VERB
taxlaw-12714	357	101	the	the	DET
taxlaw-12714	357	102	profiles	profile	NOUN
taxlaw-12714	357	103	of	of	ADP
taxlaw-12714	357	104	the	the	DET
taxlaw-12714	357	105	different	different	ADJ
taxlaw-12714	357	106	foreign	foreign	ADJ
taxlaw-12714	357	107	investors	investor	NOUN
taxlaw-12714	357	108	coming	come	VERB
taxlaw-12714	357	109	into	into	ADP
taxlaw-12714	357	110	the	the	DET
taxlaw-12714	357	111	country	country	NOUN
taxlaw-12714	357	112	prior	prior	ADV
taxlaw-12714	357	113	to	to	ADP
taxlaw-12714	357	114	negotiations	negotiation	NOUN
taxlaw-12714	357	115	but	but	CCONJ
taxlaw-12714	357	116	also	also	ADV
taxlaw-12714	357	117	help	help	VERB
taxlaw-12714	357	118	with	with	ADP
taxlaw-12714	357	119	designing	design	VERB
taxlaw-12714	357	120	more	more	ADV
taxlaw-12714	357	121	targeted	target	VERB
taxlaw-12714	357	122	tax	tax	NOUN
taxlaw-12714	357	123	and	and	CCONJ
taxlaw-12714	357	124	non	non	ADJ
taxlaw-12714	357	125	-	-	ADJ
taxlaw-12714	357	126	tax	tax	ADJ
taxlaw-12714	357	127	incentives	incentive	NOUN
taxlaw-12714	357	128	in	in	ADP
taxlaw-12714	357	129	the	the	DET
taxlaw-12714	357	130	future.105	future.105	NOUN
taxlaw-12714	357	131	ultimately	ultimately	ADV
taxlaw-12714	357	132	,	,	PUNCT
taxlaw-12714	357	133	and	and	CCONJ
taxlaw-12714	357	134	from	from	ADP
taxlaw-12714	357	135	a	a	DET
taxlaw-12714	357	136	practical	practical	ADJ
taxlaw-12714	357	137	perspective	perspective	NOUN
taxlaw-12714	357	138	,	,	PUNCT
taxlaw-12714	357	139	it	it	PRON
taxlaw-12714	357	140	can	can	AUX
taxlaw-12714	357	141	provide	provide	VERB
taxlaw-12714	357	142	developing	develop	VERB
taxlaw-12714	357	143	countries	country	NOUN
taxlaw-12714	357	144	important	important	ADJ
taxlaw-12714	357	145	information	information	NOUN
taxlaw-12714	357	146	regarding	regard	VERB
taxlaw-12714	357	147	the	the	DET
taxlaw-12714	357	148	behaviours	behaviour	NOUN
taxlaw-12714	357	149	of	of	ADP
taxlaw-12714	357	150	investors	investor	NOUN
taxlaw-12714	357	151	associated	associate	VERB
taxlaw-12714	357	152	with	with	ADP
taxlaw-12714	357	153	specific	specific	ADJ
taxlaw-12714	357	154	tax	tax	NOUN
taxlaw-12714	357	155	incentives	incentive	NOUN
taxlaw-12714	357	156	in	in	ADP
taxlaw-12714	357	157	specific	specific	ADJ
taxlaw-12714	357	158	sectors	sector	NOUN
taxlaw-12714	357	159	,	,	PUNCT
taxlaw-12714	357	160	giving	give	VERB
taxlaw-12714	357	161	some	some	DET
taxlaw-12714	357	162	important	important	ADJ
taxlaw-12714	357	163	hints	hint	NOUN
taxlaw-12714	357	164	regarding	regard	VERB
taxlaw-12714	357	165	the	the	DET
taxlaw-12714	357	166	levels	level	NOUN
taxlaw-12714	357	167	of	of	ADP
taxlaw-12714	357	168	elasticities	elasticity	NOUN
taxlaw-12714	357	169	that	that	SCONJ
taxlaw-12714	357	170	they	they	PRON
taxlaw-12714	357	171	possess.106	possess.106	VERB
taxlaw-12714	357	172	all	all	ADV
taxlaw-12714	357	173	in	in	ADP
taxlaw-12714	357	174	all	all	PRON
taxlaw-12714	357	175	,	,	PUNCT
taxlaw-12714	357	176	understanding	understand	VERB
taxlaw-12714	357	177	the	the	DET
taxlaw-12714	357	178	scope	scope	NOUN
taxlaw-12714	357	179	of	of	ADP
taxlaw-12714	357	180	the	the	DET
taxlaw-12714	357	181	global	global	ADJ
taxlaw-12714	357	182	minimum	minimum	ADJ
taxlaw-12714	357	183	tax	tax	NOUN
taxlaw-12714	357	184	project	project	NOUN
taxlaw-12714	357	185	,	,	PUNCT
taxlaw-12714	357	186	making	make	VERB
taxlaw-12714	357	187	the	the	DET
taxlaw-12714	357	188	switch	switch	NOUN
taxlaw-12714	357	189	from	from	ADP
taxlaw-12714	357	190	tax	tax	NOUN
taxlaw-12714	357	191	to	to	ADP
taxlaw-12714	357	192	non	non	ADJ
taxlaw-12714	357	193	-	-	ADJ
taxlaw-12714	357	194	tax	tax	ADJ
taxlaw-12714	357	195	incentives	incentive	NOUN
taxlaw-12714	357	196	when	when	SCONJ
taxlaw-12714	357	197	needed	need	VERB
taxlaw-12714	357	198	,	,	PUNCT
taxlaw-12714	357	199	and	and	CCONJ
taxlaw-12714	357	200	projecting	project	VERB
taxlaw-12714	357	201	the	the	DET
taxlaw-12714	357	202	future	future	NOUN
taxlaw-12714	357	203	of	of	ADP
taxlaw-12714	357	204	fdi	fdi	NOUN
taxlaw-12714	357	205	seem	seem	VERB
taxlaw-12714	357	206	to	to	PART
taxlaw-12714	357	207	be	be	AUX
taxlaw-12714	357	208	the	the	DET
taxlaw-12714	357	209	three	three	NUM
taxlaw-12714	357	210	sensitive	sensitive	ADJ
taxlaw-12714	357	211	steps	step	NOUN
taxlaw-12714	357	212	to	to	PART
taxlaw-12714	357	213	be	be	AUX
taxlaw-12714	357	214	followed	follow	VERB
taxlaw-12714	357	215	by	by	ADP
taxlaw-12714	357	216	developing	develop	VERB
taxlaw-12714	357	217	countries	country	NOUN
taxlaw-12714	357	218	at	at	ADP
taxlaw-12714	357	219	this	this	DET
taxlaw-12714	357	220	point	point	NOUN
taxlaw-12714	357	221	.	.	PUNCT
taxlaw-12714	358	1	c.	c.	NOUN
taxlaw-12714	358	2	aiming	aim	VERB
taxlaw-12714	358	3	for	for	ADP
taxlaw-12714	358	4	simplicity	simplicity	NOUN
taxlaw-12714	358	5	and	and	CCONJ
taxlaw-12714	358	6	administrability	administrability	NOUN
taxlaw-12714	358	7	despite	despite	SCONJ
taxlaw-12714	358	8	the	the	DET
taxlaw-12714	358	9	current	current	ADJ
taxlaw-12714	358	10	uncertainty	uncertainty	NOUN
taxlaw-12714	358	11	,	,	PUNCT
taxlaw-12714	358	12	there	there	PRON
taxlaw-12714	358	13	is	be	VERB
taxlaw-12714	358	14	a	a	DET
taxlaw-12714	358	15	likelihood	likelihood	NOUN
taxlaw-12714	358	16	that	that	SCONJ
taxlaw-12714	358	17	the	the	DET
taxlaw-12714	358	18	narrative	narrative	NOUN
taxlaw-12714	358	19	of	of	ADP
taxlaw-12714	358	20	“	"	PUNCT
taxlaw-12714	358	21	benefits	benefit	NOUN
taxlaw-12714	358	22	for	for	ADP
taxlaw-12714	358	23	all	all	PRON
taxlaw-12714	358	24	”	"	PUNCT
taxlaw-12714	358	25	ultimately	ultimately	ADV
taxlaw-12714	358	26	prevails	prevail	VERB
taxlaw-12714	358	27	and	and	CCONJ
taxlaw-12714	358	28	that	that	SCONJ
taxlaw-12714	358	29	a	a	DET
taxlaw-12714	358	30	global	global	ADJ
taxlaw-12714	358	31	minimum	minimum	ADJ
taxlaw-12714	358	32	corporate	corporate	ADJ
taxlaw-12714	358	33	income	income	NOUN
taxlaw-12714	358	34	tax	tax	NOUN
taxlaw-12714	358	35	ultimately	ultimately	ADV
taxlaw-12714	358	36	rules	rule	VERB
taxlaw-12714	358	37	the	the	DET
taxlaw-12714	358	38	world	world	NOUN
taxlaw-12714	358	39	.	.	PUNCT
taxlaw-12714	359	1	if	if	SCONJ
taxlaw-12714	359	2	that	that	PRON
taxlaw-12714	359	3	is	be	AUX
taxlaw-12714	359	4	the	the	DET
taxlaw-12714	359	5	case	case	NOUN
taxlaw-12714	359	6	,	,	PUNCT
taxlaw-12714	359	7	developing	develop	VERB
taxlaw-12714	359	8	countries	country	NOUN
taxlaw-12714	359	9	need	need	VERB
taxlaw-12714	359	10	to	to	PART
taxlaw-12714	359	11	be	be	AUX
taxlaw-12714	359	12	prepared	prepare	VERB
taxlaw-12714	359	13	to	to	PART
taxlaw-12714	359	14	cooperate	cooperate	VERB
taxlaw-12714	359	15	in	in	ADP
taxlaw-12714	359	16	reducing	reduce	VERB
taxlaw-12714	359	17	the	the	DET
taxlaw-12714	359	18	additional	additional	ADJ
taxlaw-12714	359	19	transaction	transaction	NOUN
taxlaw-12714	359	20	costs	cost	NOUN
taxlaw-12714	359	21	that	that	SCONJ
taxlaw-12714	359	22	this	this	DET
taxlaw-12714	359	23	process	process	NOUN
taxlaw-12714	359	24	will	will	AUX
taxlaw-12714	359	25	impose	impose	VERB
taxlaw-12714	359	26	on	on	ADP
taxlaw-12714	359	27	both	both	DET
taxlaw-12714	359	28	taxpayers	taxpayer	NOUN
taxlaw-12714	359	29	and	and	CCONJ
taxlaw-12714	359	30	tax	tax	NOUN
taxlaw-12714	359	31	administrations	administration	NOUN
taxlaw-12714	359	32	by	by	ADP
taxlaw-12714	359	33	providing	provide	VERB
taxlaw-12714	359	34	a	a	DET
taxlaw-12714	359	35	simple	simple	ADJ
taxlaw-12714	359	36	and	and	CCONJ
taxlaw-12714	359	37	strategic	strategic	ADJ
taxlaw-12714	359	38	process	process	NOUN
taxlaw-12714	359	39	of	of	ADP
taxlaw-12714	359	40	implementation	implementation	NOUN
taxlaw-12714	359	41	.	.	PUNCT
taxlaw-12714	360	1	in	in	ADP
taxlaw-12714	360	2	this	this	DET
taxlaw-12714	360	3	regard	regard	NOUN
taxlaw-12714	360	4	,	,	PUNCT
taxlaw-12714	360	5	two	two	NUM
taxlaw-12714	360	6	avenues	avenue	NOUN
taxlaw-12714	360	7	of	of	ADP
taxlaw-12714	360	8	implementation	implementation	NOUN
taxlaw-12714	360	9	could	could	AUX
taxlaw-12714	360	10	be	be	AUX
taxlaw-12714	360	11	explored	explore	VERB
taxlaw-12714	360	12	,	,	PUNCT
taxlaw-12714	360	13	although	although	SCONJ
taxlaw-12714	360	14	both	both	PRON
taxlaw-12714	360	15	require	require	VERB
taxlaw-12714	360	16	the	the	DET
taxlaw-12714	360	17	compromise	compromise	NOUN
taxlaw-12714	360	18	of	of	ADP
taxlaw-12714	360	19	all	all	DET
taxlaw-12714	360	20	actors	actor	NOUN
taxlaw-12714	360	21	involved	involve	VERB
taxlaw-12714	360	22	,	,	PUNCT
taxlaw-12714	360	23	that	that	ADV
taxlaw-12714	360	24	is	is	ADV
taxlaw-12714	360	25	,	,	PUNCT
taxlaw-12714	360	26	not	not	PART
taxlaw-12714	360	27	only	only	ADV
taxlaw-12714	360	28	from	from	ADP
taxlaw-12714	360	29	developing	develop	VERB
taxlaw-12714	360	30	countries	country	NOUN
taxlaw-12714	360	31	but	but	CCONJ
taxlaw-12714	360	32	also	also	ADV
taxlaw-12714	360	33	,	,	PUNCT
taxlaw-12714	360	34	and	and	CCONJ
taxlaw-12714	360	35	mostly	mostly	ADV
taxlaw-12714	360	36	,	,	PUNCT
taxlaw-12714	360	37	from	from	ADP
taxlaw-12714	360	38	developed	develop	VERB
taxlaw-12714	360	39	countries	country	NOUN
taxlaw-12714	360	40	actively	actively	ADV
taxlaw-12714	360	41	supporting	support	VERB
taxlaw-12714	360	42	this	this	DET
taxlaw-12714	360	43	global	global	ADJ
taxlaw-12714	360	44	initiative	initiative	NOUN
taxlaw-12714	360	45	.	.	PUNCT
taxlaw-12714	361	1	the	the	DET
taxlaw-12714	361	2	first	first	ADJ
taxlaw-12714	361	3	avenue	avenue	NOUN
taxlaw-12714	361	4	has	have	AUX
taxlaw-12714	361	5	already	already	ADV
taxlaw-12714	361	6	been	be	AUX
taxlaw-12714	361	7	discussed	discuss	VERB
taxlaw-12714	361	8	within	within	ADP
taxlaw-12714	361	9	the	the	DET
taxlaw-12714	361	10	if	if	NOUN
taxlaw-12714	361	11	and	and	CCONJ
taxlaw-12714	361	12	consists	consist	VERB
taxlaw-12714	361	13	of	of	ADP
taxlaw-12714	361	14	providing	provide	VERB
taxlaw-12714	361	15	some	some	DET
taxlaw-12714	361	16	guidance	guidance	NOUN
taxlaw-12714	361	17	for	for	ADP
taxlaw-12714	361	18	countries	country	NOUN
taxlaw-12714	361	19	to	to	PART
taxlaw-12714	361	20	design	design	VERB
taxlaw-12714	361	21	their	their	PRON
taxlaw-12714	361	22	domestic	domestic	ADJ
taxlaw-12714	361	23	minimum	minimum	ADJ
taxlaw-12714	361	24	taxes	taxis	NOUN
taxlaw-12714	361	25	(	(	PUNCT
taxlaw-12714	361	26	qdmtt	qdmtt	NOUN
taxlaw-12714	361	27	)	)	PUNCT
taxlaw-12714	361	28	,	,	PUNCT
taxlaw-12714	361	29	resembling	resemble	VERB
taxlaw-12714	361	30	the	the	DET
taxlaw-12714	361	31	oecd	oecd	PROPN
taxlaw-12714	361	32	rules.107	rules.107	PROPN
taxlaw-12714	361	33	if	if	SCONJ
taxlaw-12714	361	34	we	we	PRON
taxlaw-12714	361	35	recall	recall	VERB
taxlaw-12714	361	36	,	,	PUNCT
taxlaw-12714	361	37	the	the	DET
taxlaw-12714	361	38	oecd	oecd	PROPN
taxlaw-12714	361	39	model	model	NOUN
taxlaw-12714	361	40	rules	rule	NOUN
taxlaw-12714	361	41	contemplate	contemplate	VERB
taxlaw-12714	361	42	an	an	DET
taxlaw-12714	361	43	alternative	alternative	NOUN
taxlaw-12714	361	44	for	for	SCONJ
taxlaw-12714	361	45	countries	country	NOUN
taxlaw-12714	361	46	to	to	PART
taxlaw-12714	361	47	introduce	introduce	VERB
taxlaw-12714	361	48	their	their	PRON
taxlaw-12714	361	49	own	own	ADJ
taxlaw-12714	361	50	domestic	domestic	ADJ
taxlaw-12714	361	51	minimum	minimum	ADJ
taxlaw-12714	361	52	tax	tax	NOUN
taxlaw-12714	361	53	,	,	PUNCT
taxlaw-12714	361	54	which	which	PRON
taxlaw-12714	361	55	,	,	PUNCT
taxlaw-12714	361	56	to	to	ADP
taxlaw-12714	361	57	the	the	DET
taxlaw-12714	361	58	extent	extent	NOUN
taxlaw-12714	361	59	it	it	PRON
taxlaw-12714	361	60	resembles	resemble	VERB
taxlaw-12714	361	61	the	the	DET
taxlaw-12714	361	62	oecd	oecd	PROPN
taxlaw-12714	361	63	minimum	minimum	ADJ
taxlaw-12714	361	64	tax	tax	NOUN
taxlaw-12714	361	65	rules	rule	NOUN
taxlaw-12714	361	66	,	,	PUNCT
taxlaw-12714	361	67	it	it	PRON
taxlaw-12714	361	68	could	could	AUX
taxlaw-12714	361	69	be	be	AUX
taxlaw-12714	361	70	considered	consider	VERB
taxlaw-12714	361	71	as	as	ADP
taxlaw-12714	361	72	a	a	DET
taxlaw-12714	361	73	qdmtt	qdmtt	NOUN
taxlaw-12714	361	74	,	,	PUNCT
taxlaw-12714	361	75	ensuring	ensure	VERB
taxlaw-12714	361	76	that	that	SCONJ
taxlaw-12714	361	77	the	the	DET
taxlaw-12714	361	78	priority	priority	NOUN
taxlaw-12714	361	79	of	of	ADP
taxlaw-12714	361	80	the	the	DET
taxlaw-12714	361	81	global	global	ADJ
taxlaw-12714	361	82	minimum	minimum	ADJ
taxlaw-12714	361	83	tax	tax	NOUN
taxlaw-12714	361	84	rules	rule	NOUN
taxlaw-12714	361	85	(	(	PUNCT
taxlaw-12714	361	86	iir	iir	NOUN
taxlaw-12714	361	87	and	and	CCONJ
taxlaw-12714	361	88	utpr	utpr	PROPN
taxlaw-12714	361	89	)	)	PUNCT
taxlaw-12714	361	90	goes	go	VERB
taxlaw-12714	361	91	back	back	ADV
taxlaw-12714	361	92	to	to	ADP
taxlaw-12714	361	93	them.108	them.108	NOUN
taxlaw-12714	361	94	however	however	ADV
taxlaw-12714	361	95	,	,	PUNCT
taxlaw-12714	361	96	there	there	PRON
taxlaw-12714	361	97	is	be	VERB
taxlaw-12714	361	98	very	very	ADV
taxlaw-12714	361	99	little	little	ADJ
taxlaw-12714	361	100	about	about	ADP
taxlaw-12714	361	101	how	how	SCONJ
taxlaw-12714	361	102	these	these	DET
taxlaw-12714	361	103	domestic	domestic	ADJ
taxlaw-12714	361	104	minimum	minimum	ADJ
taxlaw-12714	361	105	taxes	taxis	NOUN
taxlaw-12714	361	106	should	should	AUX
taxlaw-12714	361	107	be	be	AUX
taxlaw-12714	361	108	structured	structure	VERB
taxlaw-12714	361	109	to	to	PART
taxlaw-12714	361	110	be	be	AUX
taxlaw-12714	361	111	regarded	regard	VERB
taxlaw-12714	361	112	as	as	ADP
taxlaw-12714	361	113	a	a	DET
taxlaw-12714	361	114	qdmtt	qdmtt	NOUN
taxlaw-12714	361	115	.	.	PUNCT
taxlaw-12714	362	1	for	for	ADP
taxlaw-12714	362	2	instance	instance	NOUN
taxlaw-12714	362	3	,	,	PUNCT
taxlaw-12714	362	4	the	the	DET
taxlaw-12714	362	5	2021	2021	NUM
taxlaw-12714	362	6	oecd	oecd	PROPN
taxlaw-12714	362	7	model	model	NOUN
taxlaw-12714	362	8	rules	rule	VERB
taxlaw-12714	362	9	commentaries	commentary	NOUN
taxlaw-12714	362	10	simply	simply	ADV
taxlaw-12714	362	11	state	state	VERB
taxlaw-12714	362	12	:	:	PUNCT
taxlaw-12714	362	13	the	the	DET
taxlaw-12714	362	14	tax	tax	NOUN
taxlaw-12714	362	15	must	must	AUX
taxlaw-12714	362	16	be	be	AUX
taxlaw-12714	362	17	implemented	implement	VERB
taxlaw-12714	362	18	and	and	CCONJ
taxlaw-12714	362	19	administered	administer	VERB
taxlaw-12714	362	20	in	in	ADP
taxlaw-12714	362	21	a	a	DET
taxlaw-12714	362	22	way	way	NOUN
taxlaw-12714	362	23	that	that	PRON
taxlaw-12714	362	24	is	be	AUX
taxlaw-12714	362	25	consistent	consistent	ADJ
taxlaw-12714	362	26	with	with	ADP
taxlaw-12714	362	27	the	the	DET
taxlaw-12714	362	28	outcomes	outcome	NOUN
taxlaw-12714	362	29	provided	provide	VERB
taxlaw-12714	362	30	for	for	ADP
taxlaw-12714	362	31	under	under	ADP
taxlaw-12714	362	32	the	the	DET
taxlaw-12714	362	33	globe	globe	NOUN
taxlaw-12714	362	34	rules	rule	NOUN
taxlaw-12714	362	35	and	and	CCONJ
taxlaw-12714	362	36	their	their	PRON
taxlaw-12714	362	37	commentary	commentary	NOUN
taxlaw-12714	362	38	,	,	PUNCT
taxlaw-12714	362	39	including	include	VERB
taxlaw-12714	362	40	the	the	DET
taxlaw-12714	362	41	prohibition	prohibition	NOUN
taxlaw-12714	362	42	against	against	ADP
taxlaw-12714	362	43	the	the	DET
taxlaw-12714	362	44	implementing	implement	VERB
taxlaw-12714	362	45	jurisdiction	jurisdiction	NOUN
taxlaw-12714	362	46	providing	provide	VERB
taxlaw-12714	362	47	any	any	DET
taxlaw-12714	362	48	collateral	collateral	NOUN
taxlaw-12714	362	49	or	or	CCONJ
taxlaw-12714	362	50	other	other	ADJ
taxlaw-12714	362	51	benefits	benefit	NOUN
taxlaw-12714	362	52	104	104	NUM
taxlaw-12714	363	1	i	i	PRON
taxlaw-12714	363	2	d.	d.	PROPN
taxlaw-12714	363	3	105	105	NUM
taxlaw-12714	364	1	i	i	PRON
taxlaw-12714	364	2	d.	d.	PROPN
taxlaw-12714	364	3	see	see	VERB
taxlaw-12714	364	4	also	also	ADV
taxlaw-12714	364	5	englisch	englisch	ADJ
taxlaw-12714	364	6	,	,	PUNCT
taxlaw-12714	364	7	supra	supra	ADJ
taxlaw-12714	364	8	note	note	NOUN
taxlaw-12714	364	9	3	3	NUM
taxlaw-12714	364	10	,	,	PUNCT
taxlaw-12714	364	11	at	at	ADP
taxlaw-12714	364	12	11	11	NUM
taxlaw-12714	364	13	(	(	PUNCT
taxlaw-12714	364	14	recognizing	recognize	VERB
taxlaw-12714	364	15	that	that	SCONJ
taxlaw-12714	364	16	countries	country	NOUN
taxlaw-12714	364	17	have	have	VERB
taxlaw-12714	364	18	preferences	preference	NOUN
taxlaw-12714	364	19	for	for	ADP
taxlaw-12714	364	20	certain	certain	ADJ
taxlaw-12714	364	21	investment	investment	NOUN
taxlaw-12714	364	22	profiles	profile	NOUN
taxlaw-12714	364	23	)	)	PUNCT
taxlaw-12714	364	24	.	.	PUNCT
taxlaw-12714	365	1	106	106	NUM
taxlaw-12714	365	2	for	for	ADP
taxlaw-12714	365	3	the	the	DET
taxlaw-12714	365	4	argument	argument	NOUN
taxlaw-12714	365	5	of	of	ADP
taxlaw-12714	365	6	elasticities	elasticity	NOUN
taxlaw-12714	365	7	of	of	ADP
taxlaw-12714	365	8	investment	investment	NOUN
taxlaw-12714	365	9	,	,	PUNCT
taxlaw-12714	365	10	see	see	VERB
taxlaw-12714	365	11	parada	parada	PROPN
taxlaw-12714	365	12	,	,	PUNCT
taxlaw-12714	365	13	supra	supra	PROPN
taxlaw-12714	365	14	note	note	VERB
taxlaw-12714	365	15	50	50	NUM
taxlaw-12714	365	16	.	.	X
taxlaw-12714	366	1	107	107	NUM
taxlaw-12714	366	2	herzfeld	herzfeld	NOUN
taxlaw-12714	366	3	,	,	PUNCT
taxlaw-12714	366	4	supra	supra	PROPN
taxlaw-12714	366	5	note	note	PROPN
taxlaw-12714	366	6	20	20	NUM
taxlaw-12714	366	7	,	,	PUNCT
taxlaw-12714	366	8	at	at	ADP
taxlaw-12714	366	9	317	317	NUM
taxlaw-12714	366	10	.	.	PUNCT
taxlaw-12714	367	1	see	see	VERB
taxlaw-12714	367	2	leopoldo	leopoldo	PROPN
taxlaw-12714	367	3	parada	parada	PROPN
taxlaw-12714	367	4	,	,	PUNCT
taxlaw-12714	367	5	response	response	NOUN
taxlaw-12714	367	6	to	to	ADP
taxlaw-12714	367	7	the	the	DET
taxlaw-12714	367	8	un	un	PROPN
taxlaw-12714	367	9	resolution	resolution	PROPN
taxlaw-12714	367	10	a	a	PROPN
taxlaw-12714	367	11	/	/	SYM
taxlaw-12714	367	12	res/77/244	res/77/244	NOUN
taxlaw-12714	367	13	on	on	ADP
taxlaw-12714	367	14	promotion	promotion	NOUN
taxlaw-12714	367	15	of	of	ADP
taxlaw-12714	367	16	inclusive	inclusive	ADJ
taxlaw-12714	367	17	and	and	CCONJ
taxlaw-12714	367	18	effective	effective	ADJ
taxlaw-12714	367	19	tax	tax	NOUN
taxlaw-12714	367	20	cooperation	cooperation	NOUN
taxlaw-12714	367	21	at	at	ADP
taxlaw-12714	367	22	the	the	DET
taxlaw-12714	367	23	united	united	PROPN
taxlaw-12714	367	24	nations	nations	PROPN
taxlaw-12714	367	25	8	8	NUM
taxlaw-12714	367	26	(	(	PUNCT
taxlaw-12714	367	27	2023	2023	NUM
taxlaw-12714	367	28	)	)	PUNCT
taxlaw-12714	367	29	https://ssrn.com/abstract=4452268	https://ssrn.com/abstract=4452268	NOUN
taxlaw-12714	368	1	[	[	X
taxlaw-12714	368	2	perma.cc/ks85-dt59	perma.cc/ks85-dt59	X
taxlaw-12714	368	3	]	]	X
taxlaw-12714	368	4	.	.	PUNCT
taxlaw-12714	368	5	108	108	NUM
taxlaw-12714	368	6	supra	supra	PROPN
taxlaw-12714	368	7	section	section	PROPN
taxlaw-12714	368	8	ii.a	ii.a	PROPN
taxlaw-12714	368	9	.	.	PROPN
taxlaw-12714	368	10	208	208	NUM
taxlaw-12714	368	11	columbia	columbia	PROPN
taxlaw-12714	368	12	journal	journal	PROPN
taxlaw-12714	368	13	of	of	ADP
taxlaw-12714	368	14	tax	tax	NOUN
taxlaw-12714	368	15	law	law	NOUN
taxlaw-12714	369	1	[	[	X
taxlaw-12714	369	2	vol	vol	NOUN
taxlaw-12714	369	3	15:2	15:2	NUM
taxlaw-12714	369	4	that	that	PRON
taxlaw-12714	369	5	are	be	AUX
taxlaw-12714	369	6	related	relate	VERB
taxlaw-12714	369	7	to	to	ADP
taxlaw-12714	369	8	such	such	ADJ
taxlaw-12714	369	9	domestic	domestic	ADJ
taxlaw-12714	369	10	tax	tax	NOUN
taxlaw-12714	369	11	as	as	SCONJ
taxlaw-12714	369	12	discussed	discuss	VERB
taxlaw-12714	369	13	further	far	ADV
taxlaw-12714	369	14	in	in	ADP
taxlaw-12714	369	15	the	the	DET
taxlaw-12714	369	16	commentary	commentary	NOUN
taxlaw-12714	369	17	to	to	ADP
taxlaw-12714	369	18	the	the	DET
taxlaw-12714	369	19	definition	definition	NOUN
taxlaw-12714	369	20	of	of	ADP
taxlaw-12714	369	21	a	a	DET
taxlaw-12714	369	22	qualified	qualified	ADJ
taxlaw-12714	369	23	iir.109	iir.109	NOUN
taxlaw-12714	369	24	similarly	similarly	ADV
taxlaw-12714	369	25	,	,	PUNCT
taxlaw-12714	369	26	the	the	DET
taxlaw-12714	369	27	same	same	ADJ
taxlaw-12714	369	28	commentaries	commentary	NOUN
taxlaw-12714	369	29	provide	provide	VERB
taxlaw-12714	369	30	a	a	DET
taxlaw-12714	369	31	sort	sort	NOUN
taxlaw-12714	369	32	of	of	ADP
taxlaw-12714	369	33	implicit	implicit	ADJ
taxlaw-12714	369	34	compromise	compromise	NOUN
taxlaw-12714	369	35	or	or	CCONJ
taxlaw-12714	369	36	declaration	declaration	NOUN
taxlaw-12714	369	37	of	of	ADP
taxlaw-12714	369	38	principles	principle	NOUN
taxlaw-12714	369	39	when	when	SCONJ
taxlaw-12714	369	40	they	they	PRON
taxlaw-12714	369	41	state	state	VERB
taxlaw-12714	369	42	:	:	PUNCT
taxlaw-12714	369	43	globe	globe	NOUN
taxlaw-12714	369	44	implementation	implementation	NOUN
taxlaw-12714	369	45	framework	framework	NOUN
taxlaw-12714	369	46	will	will	AUX
taxlaw-12714	369	47	develop	develop	VERB
taxlaw-12714	369	48	process	process	NOUN
taxlaw-12714	369	49	and	and	CCONJ
taxlaw-12714	369	50	provides	provide	VERB
taxlaw-12714	369	51	guidance	guidance	NOUN
taxlaw-12714	369	52	to	to	PART
taxlaw-12714	369	53	facilitate	facilitate	VERB
taxlaw-12714	369	54	co	co	VERB
taxlaw-12714	369	55	-	-	ADJ
taxlaw-12714	369	56	ordinated	ordinated	ADJ
taxlaw-12714	369	57	implementation	implementation	NOUN
taxlaw-12714	369	58	of	of	ADP
taxlaw-12714	369	59	the	the	DET
taxlaw-12714	369	60	globe	globe	NOUN
taxlaw-12714	369	61	rules	rule	NOUN
taxlaw-12714	369	62	.	.	PUNCT
taxlaw-12714	370	1	this	this	PRON
taxlaw-12714	370	2	will	will	AUX
taxlaw-12714	370	3	include	include	VERB
taxlaw-12714	370	4	implementing	implement	VERB
taxlaw-12714	370	5	a	a	DET
taxlaw-12714	370	6	process	process	NOUN
taxlaw-12714	370	7	to	to	PART
taxlaw-12714	370	8	assist	assist	VERB
taxlaw-12714	370	9	tax	tax	NOUN
taxlaw-12714	370	10	administrations	administration	NOUN
taxlaw-12714	370	11	in	in	ADP
taxlaw-12714	370	12	determining	determine	VERB
taxlaw-12714	370	13	whether	whether	SCONJ
taxlaw-12714	370	14	a	a	DET
taxlaw-12714	370	15	minimum	minimum	ADJ
taxlaw-12714	370	16	tax	tax	NOUN
taxlaw-12714	370	17	is	be	AUX
taxlaw-12714	370	18	considered	consider	VERB
taxlaw-12714	370	19	as	as	ADP
taxlaw-12714	370	20	a	a	DET
taxlaw-12714	370	21	qualified	qualified	ADJ
taxlaw-12714	370	22	domestic	domestic	ADJ
taxlaw-12714	370	23	minimum	minimum	ADJ
taxlaw-12714	370	24	top	top	ADJ
taxlaw-12714	370	25	-	-	PUNCT
taxlaw-12714	370	26	up	up	ADP
taxlaw-12714	370	27	tax	tax	NOUN
taxlaw-12714	370	28	.	.	PUNCT
taxlaw-12714	371	1	in	in	ADP
taxlaw-12714	371	2	order	order	NOUN
taxlaw-12714	371	3	to	to	PART
taxlaw-12714	371	4	facilitate	facilitate	VERB
taxlaw-12714	371	5	compliance	compliance	NOUN
taxlaw-12714	371	6	by	by	ADP
taxlaw-12714	371	7	mnes	mne	NOUN
taxlaw-12714	371	8	and	and	CCONJ
taxlaw-12714	371	9	administration	administration	NOUN
taxlaw-12714	371	10	by	by	ADP
taxlaw-12714	371	11	tax	tax	NOUN
taxlaw-12714	371	12	authorities	authority	NOUN
taxlaw-12714	371	13	,	,	PUNCT
taxlaw-12714	371	14	the	the	DET
taxlaw-12714	371	15	outcome	outcome	NOUN
taxlaw-12714	371	16	of	of	ADP
taxlaw-12714	371	17	these	these	DET
taxlaw-12714	371	18	determination	determination	NOUN
taxlaw-12714	371	19	would	would	AUX
taxlaw-12714	371	20	be	be	AUX
taxlaw-12714	371	21	released	release	VERB
taxlaw-12714	371	22	and	and	CCONJ
taxlaw-12714	371	23	made	make	VERB
taxlaw-12714	371	24	publicly	publicly	ADV
taxlaw-12714	371	25	available.110	available.110	PROPN
taxlaw-12714	371	26	this	this	PRON
taxlaw-12714	371	27	not	not	PART
taxlaw-12714	371	28	only	only	ADV
taxlaw-12714	371	29	increases	increase	VERB
taxlaw-12714	371	30	the	the	DET
taxlaw-12714	371	31	uncertainty	uncertainty	NOUN
taxlaw-12714	371	32	for	for	ADP
taxlaw-12714	371	33	developing	develop	VERB
taxlaw-12714	371	34	countries	country	NOUN
taxlaw-12714	371	35	willing	willing	ADJ
taxlaw-12714	371	36	to	to	PART
taxlaw-12714	371	37	implement	implement	VERB
taxlaw-12714	371	38	a	a	DET
taxlaw-12714	371	39	domestic	domestic	ADJ
taxlaw-12714	371	40	minimum	minimum	NOUN
taxlaw-12714	371	41	tax	tax	NOUN
taxlaw-12714	371	42	,	,	PUNCT
taxlaw-12714	371	43	but	but	CCONJ
taxlaw-12714	371	44	it	it	PRON
taxlaw-12714	371	45	also	also	ADV
taxlaw-12714	371	46	may	may	AUX
taxlaw-12714	371	47	ultimately	ultimately	ADV
taxlaw-12714	371	48	overcomplicate	overcomplicate	VERB
taxlaw-12714	371	49	their	their	PRON
taxlaw-12714	371	50	potential	potential	ADJ
taxlaw-12714	371	51	design	design	NOUN
taxlaw-12714	371	52	.	.	PUNCT
taxlaw-12714	372	1	some	some	DET
taxlaw-12714	372	2	commentators	commentator	NOUN
taxlaw-12714	372	3	have	have	AUX
taxlaw-12714	372	4	rightfully	rightfully	ADV
taxlaw-12714	372	5	argued	argue	VERB
taxlaw-12714	372	6	that	that	SCONJ
taxlaw-12714	372	7	the	the	DET
taxlaw-12714	372	8	vagueness	vagueness	NOUN
taxlaw-12714	372	9	found	find	VERB
taxlaw-12714	372	10	both	both	PRON
taxlaw-12714	372	11	in	in	ADP
taxlaw-12714	372	12	the	the	DET
taxlaw-12714	372	13	wording	wording	NOUN
taxlaw-12714	372	14	of	of	ADP
taxlaw-12714	372	15	the	the	DET
taxlaw-12714	372	16	oecd	oecd	PROPN
taxlaw-12714	372	17	model	model	NOUN
taxlaw-12714	372	18	rules	rule	NOUN
taxlaw-12714	372	19	and	and	CCONJ
taxlaw-12714	372	20	the	the	DET
taxlaw-12714	372	21	commentaries	commentary	NOUN
taxlaw-12714	372	22	may	may	AUX
taxlaw-12714	372	23	not	not	PART
taxlaw-12714	372	24	be	be	AUX
taxlaw-12714	372	25	fortuitous.111	fortuitous.111	ADJ
taxlaw-12714	372	26	indeed	indeed	ADV
taxlaw-12714	372	27	,	,	PUNCT
taxlaw-12714	372	28	the	the	DET
taxlaw-12714	372	29	wording	wording	NOUN
taxlaw-12714	372	30	seems	seem	VERB
taxlaw-12714	372	31	to	to	PART
taxlaw-12714	372	32	respond	respond	VERB
taxlaw-12714	372	33	to	to	ADP
taxlaw-12714	372	34	specific	specific	ADJ
taxlaw-12714	372	35	but	but	CCONJ
taxlaw-12714	372	36	contradictory	contradictory	ADJ
taxlaw-12714	372	37	incentives	incentive	NOUN
taxlaw-12714	372	38	.	.	PUNCT
taxlaw-12714	373	1	on	on	ADP
taxlaw-12714	373	2	one	one	NUM
taxlaw-12714	373	3	hand	hand	NOUN
taxlaw-12714	373	4	,	,	PUNCT
taxlaw-12714	373	5	there	there	PRON
taxlaw-12714	373	6	is	be	VERB
taxlaw-12714	373	7	the	the	DET
taxlaw-12714	373	8	need	need	NOUN
taxlaw-12714	373	9	of	of	ADP
taxlaw-12714	373	10	some	some	DET
taxlaw-12714	373	11	countries	country	NOUN
taxlaw-12714	373	12	to	to	PART
taxlaw-12714	373	13	have	have	AUX
taxlaw-12714	373	14	a	a	DET
taxlaw-12714	373	15	tailoreddesigned	tailoreddesigned	ADJ
taxlaw-12714	373	16	domestic	domestic	ADJ
taxlaw-12714	373	17	minimum	minimum	ADJ
taxlaw-12714	373	18	tax	tax	NOUN
taxlaw-12714	373	19	that	that	PRON
taxlaw-12714	373	20	is	be	AUX
taxlaw-12714	373	21	as	as	ADV
taxlaw-12714	373	22	close	close	ADJ
taxlaw-12714	373	23	as	as	ADP
taxlaw-12714	373	24	possible	possible	ADJ
taxlaw-12714	373	25	to	to	ADP
taxlaw-12714	373	26	a	a	DET
taxlaw-12714	373	27	qdmtt	qdmtt	NOUN
taxlaw-12714	373	28	,	,	PUNCT
taxlaw-12714	373	29	such	such	ADJ
taxlaw-12714	373	30	as	as	ADP
taxlaw-12714	373	31	the	the	DET
taxlaw-12714	373	32	case	case	NOUN
taxlaw-12714	373	33	of	of	ADP
taxlaw-12714	373	34	the	the	DET
taxlaw-12714	373	35	united	united	PROPN
taxlaw-12714	373	36	states	states	PROPN
taxlaw-12714	373	37	and	and	CCONJ
taxlaw-12714	373	38	its	its	PRON
taxlaw-12714	373	39	recently	recently	ADV
taxlaw-12714	373	40	announced	announce	VERB
taxlaw-12714	373	41	corporate	corporate	ADJ
taxlaw-12714	373	42	alternative	alternative	ADJ
taxlaw-12714	373	43	minimum	minimum	ADJ
taxlaw-12714	373	44	tax	tax	NOUN
taxlaw-12714	373	45	(	(	PUNCT
taxlaw-12714	373	46	us	we	PRON
taxlaw-12714	373	47	amt).112	amt).112	ADJ
taxlaw-12714	373	48	on	on	ADP
taxlaw-12714	373	49	the	the	DET
taxlaw-12714	373	50	other	other	ADJ
taxlaw-12714	373	51	hand	hand	NOUN
taxlaw-12714	373	52	,	,	PUNCT
taxlaw-12714	373	53	it	it	PRON
taxlaw-12714	373	54	is	be	AUX
taxlaw-12714	373	55	in	in	ADP
taxlaw-12714	373	56	the	the	DET
taxlaw-12714	373	57	interest	interest	NOUN
taxlaw-12714	373	58	of	of	ADP
taxlaw-12714	373	59	some	some	DET
taxlaw-12714	373	60	countries	country	NOUN
taxlaw-12714	373	61	to	to	PART
taxlaw-12714	373	62	establish	establish	VERB
taxlaw-12714	373	63	a	a	DET
taxlaw-12714	373	64	domestic	domestic	ADJ
taxlaw-12714	373	65	minimum	minimum	ADJ
taxlaw-12714	373	66	tax	tax	NOUN
taxlaw-12714	373	67	that	that	PRON
taxlaw-12714	373	68	is	be	AUX
taxlaw-12714	373	69	like	like	ADP
taxlaw-12714	373	70	a	a	DET
taxlaw-12714	373	71	qdmtt	qdmtt	NOUN
taxlaw-12714	373	72	but	but	CCONJ
taxlaw-12714	373	73	not	not	PART
taxlaw-12714	373	74	close	close	VERB
taxlaw-12714	373	75	enough	enough	ADV
taxlaw-12714	373	76	to	to	PART
taxlaw-12714	373	77	be	be	AUX
taxlaw-12714	373	78	considered	consider	VERB
taxlaw-12714	373	79	a	a	DET
taxlaw-12714	373	80	qdmtt	qdmtt	NOUN
taxlaw-12714	373	81	but	but	CCONJ
taxlaw-12714	373	82	a	a	DET
taxlaw-12714	373	83	covered	covered	ADJ
taxlaw-12714	373	84	tax	tax	NOUN
taxlaw-12714	373	85	instead	instead	ADV
taxlaw-12714	373	86	.	.	PUNCT
taxlaw-12714	374	1	in	in	ADP
taxlaw-12714	374	2	that	that	DET
taxlaw-12714	374	3	way	way	NOUN
taxlaw-12714	374	4	,	,	PUNCT
taxlaw-12714	374	5	these	these	DET
taxlaw-12714	374	6	countries	country	NOUN
taxlaw-12714	374	7	secure	secure	VERB
taxlaw-12714	374	8	priority	priority	NOUN
taxlaw-12714	374	9	over	over	ADP
taxlaw-12714	374	10	other	other	ADJ
taxlaw-12714	374	11	countries	country	NOUN
taxlaw-12714	374	12	’	'	PUNCT
taxlaw-12714	374	13	cfc	cfc	PROPN
taxlaw-12714	374	14	regimes.113	regimes.113	VERB
taxlaw-12714	374	15	whatever	whatever	DET
taxlaw-12714	374	16	path	path	NOUN
taxlaw-12714	374	17	is	be	AUX
taxlaw-12714	374	18	ultimately	ultimately	ADV
taxlaw-12714	374	19	adopted	adopt	VERB
taxlaw-12714	374	20	,	,	PUNCT
taxlaw-12714	374	21	it	it	PRON
taxlaw-12714	374	22	is	be	AUX
taxlaw-12714	374	23	evident	evident	ADJ
taxlaw-12714	374	24	that	that	SCONJ
taxlaw-12714	374	25	clearer	clear	ADJ
taxlaw-12714	374	26	guidance	guidance	NOUN
taxlaw-12714	374	27	would	would	AUX
taxlaw-12714	374	28	help	help	VERB
taxlaw-12714	374	29	avoid	avoid	VERB
taxlaw-12714	374	30	a	a	DET
taxlaw-12714	374	31	proliferation	proliferation	NOUN
taxlaw-12714	374	32	of	of	ADP
taxlaw-12714	374	33	different	different	ADJ
taxlaw-12714	374	34	versions	version	NOUN
taxlaw-12714	374	35	of	of	ADP
taxlaw-12714	374	36	minimum	minimum	ADJ
taxlaw-12714	374	37	taxes	taxis	NOUN
taxlaw-12714	374	38	around	around	ADP
taxlaw-12714	374	39	the	the	DET
taxlaw-12714	374	40	world	world	NOUN
taxlaw-12714	374	41	,	,	PUNCT
taxlaw-12714	374	42	increasing	increase	VERB
taxlaw-12714	374	43	the	the	DET
taxlaw-12714	374	44	already	already	ADV
taxlaw-12714	374	45	complex	complex	ADJ
taxlaw-12714	374	46	scenario	scenario	NOUN
taxlaw-12714	374	47	created	create	VERB
taxlaw-12714	374	48	under	under	ADP
taxlaw-12714	374	49	the	the	DET
taxlaw-12714	374	50	oecd	oecd	PROPN
taxlaw-12714	374	51	minimum	minimum	ADJ
taxlaw-12714	374	52	tax	tax	NOUN
taxlaw-12714	374	53	proposal.114	proposal.114	NOUN
taxlaw-12714	374	54	the	the	DET
taxlaw-12714	374	55	second	second	ADJ
taxlaw-12714	374	56	avenue	avenue	NOUN
taxlaw-12714	374	57	explored	explore	VERB
taxlaw-12714	374	58	in	in	ADP
taxlaw-12714	374	59	the	the	DET
taxlaw-12714	374	60	tax	tax	NOUN
taxlaw-12714	374	61	literature	literature	NOUN
taxlaw-12714	374	62	is	be	AUX
taxlaw-12714	374	63	the	the	DET
taxlaw-12714	374	64	so	so	ADV
taxlaw-12714	374	65	-	-	PUNCT
taxlaw-12714	374	66	called	call	VERB
taxlaw-12714	374	67	“	"	PUNCT
taxlaw-12714	374	68	preemptive	preemptive	ADJ
taxlaw-12714	374	69	approach	approach	NOUN
taxlaw-12714	374	70	.	.	PUNCT
taxlaw-12714	374	71	”115	”115	PUNCT
taxlaw-12714	375	1	the	the	DET
taxlaw-12714	375	2	idea	idea	NOUN
taxlaw-12714	375	3	is	be	AUX
taxlaw-12714	375	4	to	to	PART
taxlaw-12714	375	5	get	get	VERB
taxlaw-12714	375	6	countries	country	NOUN
taxlaw-12714	375	7	out	out	ADP
taxlaw-12714	375	8	of	of	ADP
taxlaw-12714	375	9	the	the	DET
taxlaw-12714	375	10	complexities	complexity	NOUN
taxlaw-12714	375	11	of	of	ADP
taxlaw-12714	375	12	etr	etr	PROPN
taxlaw-12714	375	13	calculations	calculation	NOUN
taxlaw-12714	375	14	except	except	SCONJ
taxlaw-12714	375	15	when	when	SCONJ
taxlaw-12714	375	16	is	be	AUX
taxlaw-12714	375	17	truly	truly	ADV
taxlaw-12714	375	18	needed.116	needed.116	ADP
taxlaw-12714	375	19	most	most	ADV
taxlaw-12714	375	20	notably	notably	ADV
taxlaw-12714	375	21	,	,	PUNCT
taxlaw-12714	375	22	a	a	DET
taxlaw-12714	375	23	two	two	NUM
taxlaw-12714	375	24	-	-	PUNCT
taxlaw-12714	375	25	levels	level	NOUN
taxlaw-12714	375	26	ex	ex	PRON
taxlaw-12714	375	27	ante	ante	NOUN
taxlaw-12714	375	28	tests	test	NOUN
taxlaw-12714	375	29	to	to	PART
taxlaw-12714	375	30	determine	determine	VERB
taxlaw-12714	375	31	full	full	ADJ
taxlaw-12714	375	32	compliance	compliance	NOUN
taxlaw-12714	375	33	under	under	ADP
taxlaw-12714	375	34	the	the	DET
taxlaw-12714	375	35	new	new	ADJ
taxlaw-12714	375	36	global	global	ADJ
taxlaw-12714	375	37	minimum	minimum	ADJ
taxlaw-12714	375	38	tax	tax	NOUN
taxlaw-12714	375	39	rules	rule	NOUN
taxlaw-12714	375	40	is	be	AUX
taxlaw-12714	375	41	109	109	NUM
taxlaw-12714	375	42	oecd	oecd	NOUN
taxlaw-12714	375	43	,	,	PUNCT
taxlaw-12714	375	44	model	model	NOUN
taxlaw-12714	375	45	rules	rule	NOUN
taxlaw-12714	375	46	commentaries	commentary	NOUN
taxlaw-12714	375	47	,	,	PUNCT
taxlaw-12714	375	48	supra	supra	PROPN
taxlaw-12714	375	49	note	note	NOUN
taxlaw-12714	375	50	1	1	NUM
taxlaw-12714	375	51	,	,	PUNCT
taxlaw-12714	375	52	at	at	ADP
taxlaw-12714	375	53	212	212	NUM
taxlaw-12714	375	54	.	.	PUNCT
taxlaw-12714	376	1	110	110	NUM
taxlaw-12714	376	2	i	i	PROPN
taxlaw-12714	376	3	d.	d.	PROPN
taxlaw-12714	376	4	,	,	PUNCT
taxlaw-12714	376	5	at	at	ADP
taxlaw-12714	376	6	212	212	NUM
taxlaw-12714	376	7	.	.	PUNCT
taxlaw-12714	376	8	111	111	NUM
taxlaw-12714	376	9	noked	noked	ADJ
taxlaw-12714	376	10	,	,	PUNCT
taxlaw-12714	376	11	supra	supra	PROPN
taxlaw-12714	376	12	note	note	PROPN
taxlaw-12714	376	13	21	21	NUM
taxlaw-12714	376	14	,	,	PUNCT
taxlaw-12714	376	15	at	at	ADP
taxlaw-12714	376	16	685	685	NUM
taxlaw-12714	376	17	.	.	PUNCT
taxlaw-12714	377	1	112	112	NUM
taxlaw-12714	378	1	i	i	PRON
taxlaw-12714	378	2	d.	d.	PROPN
taxlaw-12714	378	3	this	this	DET
taxlaw-12714	378	4	matter	matter	NOUN
taxlaw-12714	378	5	is	be	AUX
taxlaw-12714	378	6	certainly	certainly	ADV
taxlaw-12714	378	7	not	not	PART
taxlaw-12714	378	8	irrelevant	irrelevant	ADJ
taxlaw-12714	378	9	since	since	SCONJ
taxlaw-12714	378	10	if	if	SCONJ
taxlaw-12714	378	11	the	the	DET
taxlaw-12714	378	12	us	us	PROPN
taxlaw-12714	378	13	amt	amt	PROPN
taxlaw-12714	378	14	is	be	AUX
taxlaw-12714	378	15	considered	consider	VERB
taxlaw-12714	378	16	a	a	DET
taxlaw-12714	378	17	qdmtt	qdmtt	NOUN
taxlaw-12714	378	18	,	,	PUNCT
taxlaw-12714	378	19	other	other	ADJ
taxlaw-12714	378	20	countries	country	NOUN
taxlaw-12714	378	21	would	would	AUX
taxlaw-12714	378	22	be	be	AUX
taxlaw-12714	378	23	prevented	prevent	VERB
taxlaw-12714	378	24	from	from	ADP
taxlaw-12714	378	25	imposing	impose	VERB
taxlaw-12714	378	26	a	a	DET
taxlaw-12714	378	27	utpr	utpr	NOUN
taxlaw-12714	378	28	(	(	PUNCT
taxlaw-12714	378	29	or	or	CCONJ
taxlaw-12714	378	30	an	an	DET
taxlaw-12714	378	31	iir	iir	NOUN
taxlaw-12714	378	32	)	)	PUNCT
taxlaw-12714	378	33	on	on	ADP
taxlaw-12714	378	34	us	us	PROPN
taxlaw-12714	378	35	mnes	mne	NOUN
taxlaw-12714	378	36	or	or	CCONJ
taxlaw-12714	378	37	us	we	PRON
taxlaw-12714	378	38	sourced	source	VERB
taxlaw-12714	378	39	earnings	earning	NOUN
taxlaw-12714	378	40	of	of	ADP
taxlaw-12714	378	41	foreign	foreign	ADJ
taxlaw-12714	378	42	-	-	PUNCT
taxlaw-12714	378	43	parented	parent	VERB
taxlaw-12714	378	44	multinationals	multinational	NOUN
taxlaw-12714	378	45	.	.	PUNCT
taxlaw-12714	379	1	for	for	ADP
taxlaw-12714	379	2	an	an	DET
taxlaw-12714	379	3	analysis	analysis	NOUN
taxlaw-12714	379	4	of	of	ADP
taxlaw-12714	379	5	the	the	DET
taxlaw-12714	379	6	us	us	PROPN
taxlaw-12714	379	7	amt	amt	PROPN
taxlaw-12714	379	8	,	,	PUNCT
taxlaw-12714	379	9	see	see	VERB
taxlaw-12714	379	10	,	,	PUNCT
taxlaw-12714	379	11	e.g.	e.g.	ADV
taxlaw-12714	379	12	,	,	PUNCT
taxlaw-12714	379	13	mindy	mindy	PROPN
taxlaw-12714	379	14	herzfeld	herzfeld	PROPN
taxlaw-12714	379	15	,	,	PUNCT
taxlaw-12714	379	16	the	the	DET
taxlaw-12714	379	17	remade	remade	VERB
taxlaw-12714	379	18	corporate	corporate	ADJ
taxlaw-12714	379	19	amt	amt	PROPN
taxlaw-12714	379	20	walks	walk	NOUN
taxlaw-12714	379	21	and	and	CCONJ
taxlaw-12714	379	22	talks	talk	NOUN
taxlaw-12714	379	23	like	like	ADP
taxlaw-12714	379	24	a	a	DET
taxlaw-12714	379	25	duck	duck	NOUN
taxlaw-12714	379	26	,	,	PUNCT
taxlaw-12714	379	27	176	176	NUM
taxlaw-12714	379	28	tax	tax	NOUN
taxlaw-12714	379	29	notes	note	NOUN
taxlaw-12714	379	30	int’l	int’l	NOUN
taxlaw-12714	379	31	1194	1194	NUM
taxlaw-12714	379	32	(	(	PUNCT
taxlaw-12714	379	33	2022	2022	NUM
taxlaw-12714	379	34	)	)	PUNCT
taxlaw-12714	379	35	(	(	PUNCT
taxlaw-12714	379	36	raising	raise	VERB
taxlaw-12714	379	37	the	the	DET
taxlaw-12714	379	38	question	question	NOUN
taxlaw-12714	379	39	of	of	ADP
taxlaw-12714	379	40	whether	whether	SCONJ
taxlaw-12714	379	41	the	the	DET
taxlaw-12714	379	42	us	us	PROPN
taxlaw-12714	379	43	amt	amt	PROPN
taxlaw-12714	379	44	can	can	AUX
taxlaw-12714	379	45	be	be	AUX
taxlaw-12714	379	46	considered	consider	VERB
taxlaw-12714	379	47	a	a	DET
taxlaw-12714	379	48	qdmtt	qdmtt	NOUN
taxlaw-12714	379	49	)	)	PUNCT
taxlaw-12714	379	50	.	.	PUNCT
taxlaw-12714	380	1	113	113	NUM
taxlaw-12714	380	2	noked	noked	ADJ
taxlaw-12714	380	3	,	,	PUNCT
taxlaw-12714	380	4	supra	supra	PROPN
taxlaw-12714	380	5	note	note	PROPN
taxlaw-12714	380	6	21	21	NUM
taxlaw-12714	380	7	,	,	PUNCT
taxlaw-12714	380	8	at	at	ADP
taxlaw-12714	380	9	685	685	NUM
taxlaw-12714	380	10	.	.	NOUN
taxlaw-12714	380	11	114	114	NUM
taxlaw-12714	380	12	see	see	VERB
taxlaw-12714	380	13	dylan	dylan	PROPN
taxlaw-12714	380	14	moroses	moroses	PROPN
taxlaw-12714	380	15	,	,	PUNCT
taxlaw-12714	380	16	u.s	u.s	PROPN
taxlaw-12714	380	17	.	.	PROPN
taxlaw-12714	380	18	'	'	PUNCT
taxlaw-12714	380	19	shunning	shunning	NOUN
taxlaw-12714	380	20	of	of	ADP
taxlaw-12714	380	21	top	top	ADJ
taxlaw-12714	380	22	-	-	PUNCT
taxlaw-12714	380	23	up	up	ADP
taxlaw-12714	380	24	tax	tax	NOUN
taxlaw-12714	380	25	could	could	AUX
taxlaw-12714	380	26	unwind	unwind	VERB
taxlaw-12714	380	27	global	global	ADJ
taxlaw-12714	380	28	deal	deal	NOUN
taxlaw-12714	380	29	,	,	PUNCT
taxlaw-12714	380	30	law360	law360	PROPN
taxlaw-12714	380	31	tax	tax	NOUN
taxlaw-12714	380	32	authority	authority	NOUN
taxlaw-12714	380	33	(	(	PUNCT
taxlaw-12714	380	34	aug	aug	PROPN
taxlaw-12714	380	35	.	.	PROPN
taxlaw-12714	380	36	26	26	NUM
taxlaw-12714	380	37	,	,	PUNCT
taxlaw-12714	380	38	2022	2022	NUM
taxlaw-12714	380	39	)	)	PUNCT
taxlaw-12714	380	40	(	(	PUNCT
taxlaw-12714	380	41	media	medium	NOUN
taxlaw-12714	380	42	article	article	NOUN
taxlaw-12714	380	43	expressing	express	VERB
taxlaw-12714	380	44	the	the	DET
taxlaw-12714	380	45	opinion	opinion	NOUN
taxlaw-12714	380	46	of	of	ADP
taxlaw-12714	380	47	leopoldo	leopoldo	PROPN
taxlaw-12714	380	48	parada	parada	PROPN
taxlaw-12714	380	49	)	)	PUNCT
taxlaw-12714	380	50	.	.	PUNCT
taxlaw-12714	381	1	115	115	NUM
taxlaw-12714	381	2	see	see	VERB
taxlaw-12714	381	3	cedric	cedric	PROPN
taxlaw-12714	381	4	döllefeld	döllefeld	PROPN
taxlaw-12714	381	5	et	et	PROPN
taxlaw-12714	381	6	al	al	PROPN
taxlaw-12714	381	7	.	.	PROPN
taxlaw-12714	381	8	,	,	PUNCT
taxlaw-12714	381	9	tax	tax	NOUN
taxlaw-12714	381	10	administration	administration	NOUN
taxlaw-12714	381	11	guidance	guidance	NOUN
taxlaw-12714	381	12	:	:	PUNCT
taxlaw-12714	381	13	a	a	DET
taxlaw-12714	381	14	proposal	proposal	NOUN
taxlaw-12714	381	15	for	for	ADP
taxlaw-12714	381	16	simplifying	simplify	VERB
taxlaw-12714	381	17	pillar	pillar	NOUN
taxlaw-12714	381	18	two	two	NUM
taxlaw-12714	381	19	(	(	PUNCT
taxlaw-12714	381	20	acct	acct	NOUN
taxlaw-12714	381	21	.	.	PUNCT
taxlaw-12714	382	1	for	for	ADP
taxlaw-12714	382	2	transparency	transparency	NOUN
taxlaw-12714	382	3	,	,	PUNCT
taxlaw-12714	382	4	working	working	NOUN
taxlaw-12714	382	5	paper	paper	NOUN
taxlaw-12714	382	6	series	series	PROPN
taxlaw-12714	382	7	no	no	PROPN
taxlaw-12714	382	8	.	.	PROPN
taxlaw-12714	382	9	70	70	NUM
taxlaw-12714	382	10	,	,	PUNCT
taxlaw-12714	382	11	2022	2022	NUM
taxlaw-12714	382	12	)	)	PUNCT
taxlaw-12714	382	13	.	.	PUNCT
taxlaw-12714	383	1	116	116	NUM
taxlaw-12714	384	1	i	i	PRON
taxlaw-12714	384	2	d.	d.	VERB
taxlaw-12714	384	3	at	at	ADP
taxlaw-12714	384	4	5	5	NUM
taxlaw-12714	384	5	.	.	PUNCT
taxlaw-12714	384	6	2024	2024	NUM
taxlaw-12714	384	7	]	]	PUNCT
taxlaw-12714	384	8	global	global	ADJ
taxlaw-12714	384	9	minimum	minimum	ADJ
taxlaw-12714	384	10	taxation	taxation	NOUN
taxlaw-12714	384	11	209	209	NUM
taxlaw-12714	384	12	promoted.117	promoted.117	VERB
taxlaw-12714	384	13	in	in	ADP
taxlaw-12714	384	14	the	the	DET
taxlaw-12714	384	15	first	first	ADJ
taxlaw-12714	384	16	level	level	NOUN
taxlaw-12714	384	17	,	,	PUNCT
taxlaw-12714	384	18	the	the	DET
taxlaw-12714	384	19	tax	tax	NOUN
taxlaw-12714	384	20	rates	rate	NOUN
taxlaw-12714	384	21	,	,	PUNCT
taxlaw-12714	384	22	tax	tax	NOUN
taxlaw-12714	384	23	base	base	NOUN
taxlaw-12714	384	24	,	,	PUNCT
taxlaw-12714	384	25	and	and	CCONJ
taxlaw-12714	384	26	deviations	deviation	NOUN
taxlaw-12714	384	27	of	of	ADP
taxlaw-12714	384	28	it	it	PRON
taxlaw-12714	384	29	as	as	ADV
taxlaw-12714	384	30	well	well	ADV
taxlaw-12714	384	31	,	,	PUNCT
taxlaw-12714	384	32	are	be	AUX
taxlaw-12714	384	33	analysed	analyse	VERB
taxlaw-12714	384	34	to	to	PART
taxlaw-12714	384	35	determine	determine	VERB
taxlaw-12714	384	36	whether	whether	SCONJ
taxlaw-12714	384	37	the	the	DET
taxlaw-12714	384	38	country	country	NOUN
taxlaw-12714	384	39	is	be	AUX
taxlaw-12714	384	40	either	either	CCONJ
taxlaw-12714	384	41	low	low	ADJ
taxlaw-12714	384	42	or	or	CCONJ
taxlaw-12714	384	43	high	high	ADJ
taxlaw-12714	384	44	-	-	PUNCT
taxlaw-12714	384	45	risk	risk	NOUN
taxlaw-12714	384	46	under	under	ADP
taxlaw-12714	384	47	the	the	DET
taxlaw-12714	384	48	global	global	ADJ
taxlaw-12714	384	49	minimum	minimum	ADJ
taxlaw-12714	384	50	tax	tax	NOUN
taxlaw-12714	384	51	rules	rule	NOUN
taxlaw-12714	384	52	.	.	PUNCT
taxlaw-12714	385	1	this	this	DET
taxlaw-12714	385	2	first	first	ADJ
taxlaw-12714	385	3	test	test	NOUN
taxlaw-12714	385	4	represents	represent	VERB
taxlaw-12714	385	5	a	a	DET
taxlaw-12714	385	6	pre	pre	ADJ
taxlaw-12714	385	7	-	-	ADJ
taxlaw-12714	385	8	emptive	emptive	ADJ
taxlaw-12714	385	9	filter	filter	NOUN
taxlaw-12714	385	10	to	to	PART
taxlaw-12714	385	11	determine	determine	VERB
taxlaw-12714	385	12	whether	whether	SCONJ
taxlaw-12714	385	13	any	any	DET
taxlaw-12714	385	14	etr	etr	PROPN
taxlaw-12714	385	15	calculations	calculation	NOUN
taxlaw-12714	385	16	are	be	AUX
taxlaw-12714	385	17	required	require	VERB
taxlaw-12714	385	18	or	or	CCONJ
taxlaw-12714	385	19	whether	whether	SCONJ
taxlaw-12714	385	20	a	a	DET
taxlaw-12714	385	21	subsequent	subsequent	ADJ
taxlaw-12714	385	22	test	test	NOUN
taxlaw-12714	385	23	is	be	AUX
taxlaw-12714	385	24	needed	need	VERB
taxlaw-12714	385	25	at	at	ADP
taxlaw-12714	385	26	all.118	all.118	NOUN
taxlaw-12714	385	27	the	the	DET
taxlaw-12714	385	28	second	second	ADJ
taxlaw-12714	385	29	level	level	NOUN
taxlaw-12714	385	30	test	test	NOUN
taxlaw-12714	385	31	aims	aim	VERB
taxlaw-12714	385	32	to	to	PART
taxlaw-12714	385	33	determine	determine	VERB
taxlaw-12714	385	34	the	the	DET
taxlaw-12714	385	35	specific	specific	ADJ
taxlaw-12714	385	36	etr	etr	NOUN
taxlaw-12714	385	37	at	at	ADP
taxlaw-12714	385	38	the	the	DET
taxlaw-12714	385	39	mne	mne	PROPN
taxlaw-12714	385	40	level	level	NOUN
taxlaw-12714	385	41	.	.	PUNCT
taxlaw-12714	386	1	therefore	therefore	ADV
taxlaw-12714	386	2	,	,	PUNCT
taxlaw-12714	386	3	this	this	DET
taxlaw-12714	386	4	test	test	NOUN
taxlaw-12714	386	5	is	be	AUX
taxlaw-12714	386	6	contingent	contingent	ADJ
taxlaw-12714	386	7	on	on	ADP
taxlaw-12714	386	8	the	the	DET
taxlaw-12714	386	9	fact	fact	NOUN
taxlaw-12714	386	10	that	that	SCONJ
taxlaw-12714	386	11	the	the	DET
taxlaw-12714	386	12	country	country	NOUN
taxlaw-12714	386	13	test	test	NOUN
taxlaw-12714	386	14	(	(	PUNCT
taxlaw-12714	386	15	previously	previously	ADV
taxlaw-12714	386	16	applied	apply	VERB
taxlaw-12714	386	17	)	)	PUNCT
taxlaw-12714	386	18	raises	raise	VERB
taxlaw-12714	386	19	some	some	DET
taxlaw-12714	386	20	risks	risk	NOUN
taxlaw-12714	386	21	or	or	CCONJ
taxlaw-12714	386	22	features	feature	VERB
taxlaw-12714	386	23	“	"	PUNCT
taxlaw-12714	386	24	red	red	ADJ
taxlaw-12714	386	25	flags	flag	NOUN
taxlaw-12714	386	26	.	.	PUNCT
taxlaw-12714	386	27	”119	”119	NOUN
taxlaw-12714	386	28	nevertheless	nevertheless	ADV
taxlaw-12714	386	29	,	,	PUNCT
taxlaw-12714	386	30	the	the	DET
taxlaw-12714	386	31	second	second	ADJ
taxlaw-12714	386	32	-	-	PUNCT
taxlaw-12714	386	33	level	level	NOUN
taxlaw-12714	386	34	test	test	NOUN
taxlaw-12714	386	35	has	have	VERB
taxlaw-12714	386	36	a	a	DET
taxlaw-12714	386	37	caveat	caveat	NOUN
taxlaw-12714	386	38	,	,	PUNCT
taxlaw-12714	386	39	which	which	PRON
taxlaw-12714	386	40	is	be	AUX
taxlaw-12714	386	41	that	that	SCONJ
taxlaw-12714	386	42	the	the	DET
taxlaw-12714	386	43	etr	etr	PROPN
taxlaw-12714	386	44	calculation	calculation	NOUN
taxlaw-12714	386	45	will	will	AUX
taxlaw-12714	386	46	only	only	ADV
taxlaw-12714	386	47	use	use	VERB
taxlaw-12714	386	48	the	the	DET
taxlaw-12714	386	49	national	national	ADJ
taxlaw-12714	386	50	tax	tax	NOUN
taxlaw-12714	386	51	law	law	NOUN
taxlaw-12714	386	52	for	for	ADP
taxlaw-12714	386	53	the	the	DET
taxlaw-12714	386	54	purpose	purpose	NOUN
taxlaw-12714	386	55	of	of	ADP
taxlaw-12714	386	56	determining	determine	VERB
taxlaw-12714	386	57	compliance	compliance	NOUN
taxlaw-12714	386	58	with	with	ADP
taxlaw-12714	386	59	the	the	DET
taxlaw-12714	386	60	new	new	ADJ
taxlaw-12714	386	61	international	international	ADJ
taxlaw-12714	386	62	standard	standard	NOUN
taxlaw-12714	386	63	,	,	PUNCT
taxlaw-12714	386	64	making	make	VERB
taxlaw-12714	386	65	it	it	PRON
taxlaw-12714	386	66	simpler	simple	ADJ
taxlaw-12714	386	67	than	than	ADP
taxlaw-12714	386	68	the	the	DET
taxlaw-12714	386	69	etr	etr	PROPN
taxlaw-12714	386	70	calculation	calculation	NOUN
taxlaw-12714	386	71	under	under	ADP
taxlaw-12714	386	72	the	the	DET
taxlaw-12714	386	73	pillar	pillar	NOUN
taxlaw-12714	386	74	2	2	NUM
taxlaw-12714	386	75	rules.120	rules.120	NOUN
taxlaw-12714	386	76	as	as	ADP
taxlaw-12714	386	77	a	a	DET
taxlaw-12714	386	78	result	result	NOUN
taxlaw-12714	386	79	,	,	PUNCT
taxlaw-12714	386	80	“	"	PUNCT
taxlaw-12714	386	81	[	[	X
taxlaw-12714	386	82	i]f	i]f	ADP
taxlaw-12714	386	83	the	the	DET
taxlaw-12714	386	84	simplified	simplified	ADJ
taxlaw-12714	386	85	calculation	calculation	NOUN
taxlaw-12714	386	86	shows	show	VERB
taxlaw-12714	386	87	that	that	SCONJ
taxlaw-12714	386	88	an	an	DET
taxlaw-12714	386	89	mne	mne	PROPN
taxlaw-12714	386	90	benefits	benefit	NOUN
taxlaw-12714	386	91	from	from	ADP
taxlaw-12714	386	92	the	the	DET
taxlaw-12714	386	93	specific	specific	ADJ
taxlaw-12714	386	94	red	red	ADJ
taxlaw-12714	386	95	flag	flag	NOUN
taxlaw-12714	386	96	,	,	PUNCT
taxlaw-12714	386	97	a	a	DET
taxlaw-12714	386	98	full	full	ADJ
taxlaw-12714	386	99	.	.	PUNCT
taxlaw-12714	386	100	.	.	PUNCT
taxlaw-12714	386	101	.	.	PUNCT
taxlaw-12714	387	1	calculation	calculation	NOUN
taxlaw-12714	388	1	[	[	X
taxlaw-12714	388	2	of	of	ADP
taxlaw-12714	388	3	the	the	DET
taxlaw-12714	388	4	global	global	ADJ
taxlaw-12714	388	5	minimum	minimum	ADJ
taxlaw-12714	388	6	tax	tax	NOUN
taxlaw-12714	388	7	]	]	PUNCT
taxlaw-12714	388	8	will	will	AUX
taxlaw-12714	388	9	be	be	AUX
taxlaw-12714	388	10	required	require	VERB
taxlaw-12714	388	11	.	.	PUNCT
taxlaw-12714	389	1	”121	”121	PUNCT
taxlaw-12714	389	2	let	let	VERB
taxlaw-12714	389	3	me	i	PRON
taxlaw-12714	389	4	illustrate	illustrate	VERB
taxlaw-12714	389	5	the	the	DET
taxlaw-12714	389	6	foregoing	foregoing	NOUN
taxlaw-12714	389	7	with	with	ADP
taxlaw-12714	389	8	a	a	DET
taxlaw-12714	389	9	simple	simple	ADJ
taxlaw-12714	389	10	example	example	NOUN
taxlaw-12714	389	11	.	.	PUNCT
taxlaw-12714	390	1	let	let	VERB
taxlaw-12714	390	2	us	we	PRON
taxlaw-12714	390	3	assume	assume	VERB
taxlaw-12714	390	4	that	that	SCONJ
taxlaw-12714	390	5	the	the	DET
taxlaw-12714	390	6	first	first	ADJ
taxlaw-12714	390	7	test	test	NOUN
taxlaw-12714	390	8	identifies	identify	VERB
taxlaw-12714	390	9	that	that	SCONJ
taxlaw-12714	390	10	a	a	DET
taxlaw-12714	390	11	specific	specific	ADJ
taxlaw-12714	390	12	country	country	NOUN
taxlaw-12714	390	13	has	have	VERB
taxlaw-12714	390	14	a	a	DET
taxlaw-12714	390	15	nominal	nominal	ADJ
taxlaw-12714	390	16	corporate	corporate	ADJ
taxlaw-12714	390	17	income	income	NOUN
taxlaw-12714	390	18	tax	tax	NOUN
taxlaw-12714	390	19	rate	rate	NOUN
taxlaw-12714	390	20	of	of	ADP
taxlaw-12714	390	21	15	15	NUM
taxlaw-12714	390	22	%	%	NOUN
taxlaw-12714	390	23	.	.	PUNCT
taxlaw-12714	391	1	this	this	PRON
taxlaw-12714	391	2	might	might	AUX
taxlaw-12714	391	3	constitute	constitute	VERB
taxlaw-12714	391	4	a	a	DET
taxlaw-12714	391	5	red	red	ADJ
taxlaw-12714	391	6	flag	flag	NOUN
taxlaw-12714	391	7	that	that	PRON
taxlaw-12714	391	8	would	would	AUX
taxlaw-12714	391	9	require	require	VERB
taxlaw-12714	391	10	an	an	DET
taxlaw-12714	391	11	mne	mne	NOUN
taxlaw-12714	391	12	-	-	PUNCT
taxlaw-12714	391	13	level	level	NOUN
taxlaw-12714	391	14	test	test	NOUN
taxlaw-12714	391	15	,	,	PUNCT
taxlaw-12714	391	16	that	that	ADV
taxlaw-12714	391	17	is	is	ADV
taxlaw-12714	391	18	,	,	PUNCT
taxlaw-12714	391	19	a	a	DET
taxlaw-12714	391	20	determination	determination	NOUN
taxlaw-12714	391	21	of	of	ADP
taxlaw-12714	391	22	whether	whether	SCONJ
taxlaw-12714	391	23	a	a	DET
taxlaw-12714	391	24	specific	specific	ADJ
taxlaw-12714	391	25	mne	mne	PROPN
taxlaw-12714	391	26	benefits	benefit	NOUN
taxlaw-12714	391	27	from	from	ADP
taxlaw-12714	391	28	an	an	DET
taxlaw-12714	391	29	effective	effective	ADJ
taxlaw-12714	391	30	rate	rate	NOUN
taxlaw-12714	391	31	below	below	ADP
taxlaw-12714	391	32	15	15	NUM
taxlaw-12714	391	33	%	%	NOUN
taxlaw-12714	391	34	.	.	PUNCT
taxlaw-12714	392	1	however	however	ADV
taxlaw-12714	392	2	,	,	PUNCT
taxlaw-12714	392	3	rather	rather	ADV
taxlaw-12714	392	4	than	than	ADP
taxlaw-12714	392	5	taking	take	VERB
taxlaw-12714	392	6	the	the	DET
taxlaw-12714	392	7	calculation	calculation	NOUN
taxlaw-12714	392	8	of	of	ADP
taxlaw-12714	392	9	the	the	DET
taxlaw-12714	392	10	etr	etr	PROPN
taxlaw-12714	392	11	according	accord	VERB
taxlaw-12714	392	12	to	to	ADP
taxlaw-12714	392	13	the	the	DET
taxlaw-12714	392	14	global	global	ADJ
taxlaw-12714	392	15	minimum	minimum	ADJ
taxlaw-12714	392	16	tax	tax	NOUN
taxlaw-12714	392	17	rules	rule	NOUN
taxlaw-12714	392	18	,	,	PUNCT
taxlaw-12714	392	19	the	the	DET
taxlaw-12714	392	20	test	test	NOUN
taxlaw-12714	392	21	would	would	AUX
taxlaw-12714	392	22	use	use	VERB
taxlaw-12714	392	23	only	only	ADV
taxlaw-12714	392	24	the	the	DET
taxlaw-12714	392	25	national	national	ADJ
taxlaw-12714	392	26	tax	tax	NOUN
taxlaw-12714	392	27	law	law	NOUN
taxlaw-12714	392	28	.	.	PUNCT
taxlaw-12714	393	1	if	if	SCONJ
taxlaw-12714	393	2	this	this	DET
taxlaw-12714	393	3	simplified	simplified	ADJ
taxlaw-12714	393	4	calculation	calculation	NOUN
taxlaw-12714	393	5	shows	show	VERB
taxlaw-12714	393	6	an	an	DET
taxlaw-12714	393	7	etr	etr	NOUN
taxlaw-12714	393	8	below	below	ADP
taxlaw-12714	393	9	15	15	NUM
taxlaw-12714	393	10	%	%	NOUN
taxlaw-12714	393	11	,	,	PUNCT
taxlaw-12714	393	12	then	then	ADV
taxlaw-12714	393	13	the	the	DET
taxlaw-12714	393	14	full	full	ADJ
taxlaw-12714	393	15	global	global	ADJ
taxlaw-12714	393	16	minimum	minimum	ADJ
taxlaw-12714	393	17	tax	tax	NOUN
taxlaw-12714	393	18	compliance	compliance	NOUN
taxlaw-12714	393	19	would	would	AUX
taxlaw-12714	393	20	apply.122	apply.122	VERB
taxlaw-12714	393	21	there	there	PRON
taxlaw-12714	393	22	are	be	VERB
taxlaw-12714	393	23	evident	evident	ADJ
taxlaw-12714	393	24	benefits	benefit	NOUN
taxlaw-12714	393	25	and	and	CCONJ
taxlaw-12714	393	26	costs	cost	NOUN
taxlaw-12714	393	27	associated	associate	VERB
taxlaw-12714	393	28	with	with	ADP
taxlaw-12714	393	29	the	the	DET
taxlaw-12714	393	30	initiative	initiative	NOUN
taxlaw-12714	393	31	explained	explain	VERB
taxlaw-12714	393	32	in	in	ADP
taxlaw-12714	393	33	the	the	DET
taxlaw-12714	393	34	paragraph	paragraph	NOUN
taxlaw-12714	393	35	above	above	ADV
taxlaw-12714	393	36	,	,	PUNCT
taxlaw-12714	393	37	especially	especially	ADV
taxlaw-12714	393	38	for	for	ADP
taxlaw-12714	393	39	developing	develop	VERB
taxlaw-12714	393	40	countries	country	NOUN
taxlaw-12714	393	41	with	with	ADP
taxlaw-12714	393	42	no	no	DET
taxlaw-12714	393	43	other	other	ADJ
taxlaw-12714	393	44	alternative	alternative	NOUN
taxlaw-12714	393	45	than	than	ADP
taxlaw-12714	393	46	implementing	implement	VERB
taxlaw-12714	393	47	the	the	DET
taxlaw-12714	393	48	global	global	ADJ
taxlaw-12714	393	49	minimum	minimum	ADJ
taxlaw-12714	393	50	tax	tax	NOUN
taxlaw-12714	393	51	rules.123	rules.123	NOUN
taxlaw-12714	393	52	as	as	ADP
taxlaw-12714	393	53	for	for	ADP
taxlaw-12714	393	54	the	the	DET
taxlaw-12714	393	55	immediate	immediate	ADJ
taxlaw-12714	393	56	benefits	benefit	NOUN
taxlaw-12714	393	57	,	,	PUNCT
taxlaw-12714	393	58	these	these	DET
taxlaw-12714	393	59	countries	country	NOUN
taxlaw-12714	393	60	could	could	AUX
taxlaw-12714	393	61	avoid	avoid	VERB
taxlaw-12714	393	62	burdensome	burdensome	ADJ
taxlaw-12714	393	63	etr	etr	PROPN
taxlaw-12714	393	64	calculations	calculation	NOUN
taxlaw-12714	393	65	under	under	ADP
taxlaw-12714	393	66	the	the	DET
taxlaw-12714	393	67	global	global	ADJ
taxlaw-12714	393	68	minimum	minimum	ADJ
taxlaw-12714	393	69	tax	tax	NOUN
taxlaw-12714	393	70	rules	rule	NOUN
taxlaw-12714	393	71	.	.	PUNCT
taxlaw-12714	394	1	[	[	X
taxlaw-12714	394	2	this	this	PRON
taxlaw-12714	394	3	]	]	PUNCT
taxlaw-12714	394	4	can	can	AUX
taxlaw-12714	394	5	be	be	AUX
taxlaw-12714	394	6	particularly	particularly	ADV
taxlaw-12714	394	7	important	important	ADJ
taxlaw-12714	394	8	for	for	ADP
taxlaw-12714	394	9	developing	develop	VERB
taxlaw-12714	394	10	countries	country	NOUN
taxlaw-12714	394	11	with	with	ADP
taxlaw-12714	394	12	high	high	ADJ
taxlaw-12714	394	13	nominal	nominal	ADJ
taxlaw-12714	394	14	corporate	corporate	ADJ
taxlaw-12714	394	15	income	income	NOUN
taxlaw-12714	394	16	tax	tax	NOUN
taxlaw-12714	394	17	rates	rate	NOUN
taxlaw-12714	394	18	as	as	ADV
taxlaw-12714	394	19	well	well	ADV
taxlaw-12714	394	20	as	as	ADP
taxlaw-12714	394	21	small	small	ADJ
taxlaw-12714	394	22	deviations	deviation	NOUN
taxlaw-12714	394	23	between	between	ADP
taxlaw-12714	394	24	their	their	PRON
taxlaw-12714	394	25	domestic	domestic	ADJ
taxlaw-12714	394	26	tax	tax	NOUN
taxlaw-12714	394	27	base	base	NOUN
taxlaw-12714	394	28	and	and	CCONJ
taxlaw-12714	394	29	the	the	DET
taxlaw-12714	394	30	tax	tax	NOUN
taxlaw-12714	394	31	base	base	NOUN
taxlaw-12714	394	32	calculated	calculate	VERB
taxlaw-12714	394	33	under	under	ADP
taxlaw-12714	394	34	the	the	DET
taxlaw-12714	394	35	global	global	ADJ
taxlaw-12714	394	36	minimum	minimum	ADJ
taxlaw-12714	394	37	tax	tax	NOUN
taxlaw-12714	394	38	rules	rule	NOUN
taxlaw-12714	394	39	.	.	PUNCT
taxlaw-12714	395	1	similarly	similarly	ADV
taxlaw-12714	395	2	,	,	PUNCT
taxlaw-12714	395	3	transaction	transaction	NOUN
taxlaw-12714	395	4	costs	cost	NOUN
taxlaw-12714	395	5	for	for	ADP
taxlaw-12714	395	6	taxpayers	taxpayer	NOUN
taxlaw-12714	395	7	may	may	AUX
taxlaw-12714	395	8	substantially	substantially	ADV
taxlaw-12714	395	9	be	be	AUX
taxlaw-12714	395	10	reduced	reduce	VERB
taxlaw-12714	395	11	since	since	SCONJ
taxlaw-12714	395	12	a	a	DET
taxlaw-12714	395	13	multinational	multinational	ADJ
taxlaw-12714	395	14	(	(	PUNCT
taxlaw-12714	395	15	mne	mne	PROPN
taxlaw-12714	395	16	)	)	PUNCT
taxlaw-12714	395	17	operating	operate	VERB
taxlaw-12714	395	18	in	in	ADP
taxlaw-12714	395	19	a	a	DET
taxlaw-12714	395	20	specific	specific	ADJ
taxlaw-12714	395	21	developing	develop	VERB
taxlaw-12714	395	22	country	country	NOUN
taxlaw-12714	395	23	will	will	AUX
taxlaw-12714	395	24	be	be	AUX
taxlaw-12714	395	25	subject	subject	ADJ
taxlaw-12714	395	26	to	to	ADP
taxlaw-12714	395	27	the	the	DET
taxlaw-12714	395	28	full	full	ADJ
taxlaw-12714	395	29	global	global	ADJ
taxlaw-12714	395	30	minimum	minimum	ADJ
taxlaw-12714	395	31	tax	tax	NOUN
taxlaw-12714	395	32	compliance	compliance	NOUN
taxlaw-12714	395	33	only	only	ADV
taxlaw-12714	395	34	to	to	ADP
taxlaw-12714	395	35	the	the	DET
taxlaw-12714	395	36	extent	extent	NOUN
taxlaw-12714	395	37	that	that	SCONJ
taxlaw-12714	395	38	some	some	PRON
taxlaw-12714	395	39	of	of	ADP
taxlaw-12714	395	40	the	the	DET
taxlaw-12714	395	41	red	red	ADJ
taxlaw-12714	395	42	flags	flag	NOUN
taxlaw-12714	395	43	appearing	appear	VERB
taxlaw-12714	395	44	under	under	ADP
taxlaw-12714	395	45	the	the	DET
taxlaw-12714	395	46	first	first	ADJ
taxlaw-12714	395	47	test	test	NOUN
taxlaw-12714	395	48	bring	bring	VERB
taxlaw-12714	395	49	117	117	NUM
taxlaw-12714	395	50	i	i	PROPN
taxlaw-12714	395	51	d.	d.	PROPN
taxlaw-12714	395	52	118	118	NUM
taxlaw-12714	396	1	i	i	PROPN
taxlaw-12714	396	2	d.	d.	PROPN
taxlaw-12714	396	3	119	119	NUM
taxlaw-12714	397	1	i	i	PRON
taxlaw-12714	397	2	d.	d.	PROPN
taxlaw-12714	397	3	at	at	ADP
taxlaw-12714	397	4	6	6	NUM
taxlaw-12714	397	5	.	.	NUM
taxlaw-12714	397	6	120	120	NUM
taxlaw-12714	398	1	i	i	PROPN
taxlaw-12714	398	2	d.	d.	PROPN
taxlaw-12714	398	3	121	121	NUM
taxlaw-12714	398	4	parada	parada	NOUN
taxlaw-12714	398	5	,	,	PUNCT
taxlaw-12714	398	6	supra	supra	PROPN
taxlaw-12714	398	7	note	note	VERB
taxlaw-12714	398	8	107	107	NUM
taxlaw-12714	398	9	at	at	ADP
taxlaw-12714	398	10	9	9	NUM
taxlaw-12714	398	11	;	;	PUNCT
taxlaw-12714	398	12	(	(	PUNCT
taxlaw-12714	398	13	citing	cite	VERB
taxlaw-12714	398	14	döllefeld	döllefeld	PROPN
taxlaw-12714	398	15	et	et	PROPN
taxlaw-12714	398	16	al	al	PROPN
taxlaw-12714	398	17	.	.	PROPN
taxlaw-12714	398	18	,	,	PUNCT
taxlaw-12714	398	19	supra	supra	PROPN
taxlaw-12714	398	20	note	note	VERB
taxlaw-12714	398	21	115	115	NUM
taxlaw-12714	398	22	at	at	ADP
taxlaw-12714	398	23	5–6	5–6	NUM
taxlaw-12714	398	24	)	)	PUNCT
taxlaw-12714	398	25	.	.	PUNCT
taxlaw-12714	399	1	döllefeld	döllefeld	ADJ
taxlaw-12714	399	2	explains	explain	VERB
taxlaw-12714	399	3	that	that	SCONJ
taxlaw-12714	399	4	such	such	ADJ
taxlaw-12714	399	5	“	"	PUNCT
taxlaw-12714	399	6	red	red	ADJ
taxlaw-12714	399	7	flags	flag	NOUN
taxlaw-12714	399	8	”	"	PUNCT
taxlaw-12714	399	9	can	can	AUX
taxlaw-12714	399	10	be	be	AUX
taxlaw-12714	399	11	either	either	CCONJ
taxlaw-12714	399	12	a	a	DET
taxlaw-12714	399	13	tax	tax	NOUN
taxlaw-12714	399	14	rate	rate	NOUN
taxlaw-12714	399	15	below	below	ADP
taxlaw-12714	399	16	the	the	DET
taxlaw-12714	399	17	minimum	minimum	NOUN
taxlaw-12714	399	18	of	of	ADP
taxlaw-12714	399	19	15	15	NUM
taxlaw-12714	399	20	%	%	NOUN
taxlaw-12714	399	21	or	or	CCONJ
taxlaw-12714	399	22	certain	certain	ADJ
taxlaw-12714	399	23	deviations	deviation	NOUN
taxlaw-12714	399	24	from	from	ADP
taxlaw-12714	399	25	the	the	DET
taxlaw-12714	399	26	tax	tax	NOUN
taxlaw-12714	399	27	base	base	NOUN
taxlaw-12714	399	28	.	.	PUNCT
taxlaw-12714	400	1	this	this	PRON
taxlaw-12714	400	2	is	be	AUX
taxlaw-12714	400	3	all	all	DET
taxlaw-12714	400	4	country	country	NOUN
taxlaw-12714	400	5	-	-	PUNCT
taxlaw-12714	400	6	specific	specific	ADJ
taxlaw-12714	400	7	analysis	analysis	NOUN
taxlaw-12714	400	8	.	.	PUNCT
taxlaw-12714	401	1	122	122	NUM
taxlaw-12714	401	2	for	for	ADP
taxlaw-12714	401	3	a	a	DET
taxlaw-12714	401	4	detailed	detailed	ADJ
taxlaw-12714	401	5	explanation	explanation	NOUN
taxlaw-12714	401	6	regarding	regard	VERB
taxlaw-12714	401	7	the	the	DET
taxlaw-12714	401	8	determination	determination	NOUN
taxlaw-12714	401	9	of	of	ADP
taxlaw-12714	401	10	red	red	ADJ
taxlaw-12714	401	11	flags	flag	NOUN
taxlaw-12714	401	12	,	,	PUNCT
taxlaw-12714	401	13	see	see	VERB
taxlaw-12714	401	14	i	i	PRON
taxlaw-12714	401	15	d.	d.	PROPN
taxlaw-12714	401	16	,	,	PUNCT
taxlaw-12714	401	17	at	at	ADP
taxlaw-12714	401	18	8	8	NUM
taxlaw-12714	401	19	.	.	X
taxlaw-12714	401	20	123	123	NUM
taxlaw-12714	402	1	it	it	PRON
taxlaw-12714	402	2	would	would	AUX
taxlaw-12714	402	3	not	not	PART
taxlaw-12714	402	4	be	be	AUX
taxlaw-12714	402	5	a	a	DET
taxlaw-12714	402	6	surprise	surprise	NOUN
taxlaw-12714	402	7	at	at	ADV
taxlaw-12714	402	8	all	all	ADV
taxlaw-12714	402	9	if	if	SCONJ
taxlaw-12714	402	10	some	some	DET
taxlaw-12714	402	11	developing	develop	VERB
taxlaw-12714	402	12	countries	country	NOUN
taxlaw-12714	402	13	ultimately	ultimately	ADV
taxlaw-12714	402	14	decide	decide	VERB
taxlaw-12714	402	15	to	to	PART
taxlaw-12714	402	16	cooperate	cooperate	VERB
taxlaw-12714	402	17	,	,	PUNCT
taxlaw-12714	402	18	even	even	ADV
taxlaw-12714	402	19	though	though	SCONJ
taxlaw-12714	402	20	that	that	SCONJ
taxlaw-12714	402	21	international	international	ADJ
taxlaw-12714	402	22	cooperation	cooperation	NOUN
taxlaw-12714	402	23	plays	play	VERB
taxlaw-12714	402	24	against	against	ADP
taxlaw-12714	402	25	their	their	PRON
taxlaw-12714	402	26	own	own	ADJ
taxlaw-12714	402	27	individual	individual	ADJ
taxlaw-12714	402	28	interest	interest	NOUN
taxlaw-12714	402	29	.	.	PUNCT
taxlaw-12714	403	1	see	see	VERB
taxlaw-12714	403	2	dagan	dagan	PROPN
taxlaw-12714	403	3	,	,	PUNCT
taxlaw-12714	403	4	supra	supra	PROPN
taxlaw-12714	403	5	note	note	PROPN
taxlaw-12714	403	6	4	4	NUM
taxlaw-12714	403	7	,	,	PUNCT
taxlaw-12714	403	8	at	at	ADP
taxlaw-12714	403	9	183	183	NUM
taxlaw-12714	403	10	.	.	SYM
taxlaw-12714	403	11	210	210	NUM
taxlaw-12714	403	12	columbia	columbia	PROPN
taxlaw-12714	403	13	journal	journal	PROPN
taxlaw-12714	403	14	of	of	ADP
taxlaw-12714	403	15	tax	tax	NOUN
taxlaw-12714	403	16	law	law	NOUN
taxlaw-12714	404	1	[	[	X
taxlaw-12714	404	2	vol	vol	NOUN
taxlaw-12714	404	3	15:2	15:2	NUM
taxlaw-12714	404	4	to	to	ADP
taxlaw-12714	404	5	the	the	DET
taxlaw-12714	404	6	conclusion	conclusion	NOUN
taxlaw-12714	404	7	that	that	SCONJ
taxlaw-12714	404	8	the	the	DET
taxlaw-12714	404	9	mne	mne	PROPN
taxlaw-12714	404	10	was	be	AUX
taxlaw-12714	404	11	subject	subject	ADJ
taxlaw-12714	404	12	to	to	ADP
taxlaw-12714	404	13	an	an	DET
taxlaw-12714	404	14	effective	effective	ADJ
taxlaw-12714	404	15	rate	rate	NOUN
taxlaw-12714	404	16	below	below	ADP
taxlaw-12714	404	17	the	the	DET
taxlaw-12714	404	18	global	global	ADJ
taxlaw-12714	404	19	minimum.124	minimum.124	NOUN
taxlaw-12714	404	20	in	in	ADP
taxlaw-12714	404	21	this	this	DET
taxlaw-12714	404	22	regard	regard	NOUN
taxlaw-12714	404	23	,	,	PUNCT
taxlaw-12714	404	24	it	it	PRON
taxlaw-12714	404	25	is	be	AUX
taxlaw-12714	404	26	almost	almost	ADV
taxlaw-12714	404	27	impossible	impossible	ADJ
taxlaw-12714	404	28	not	not	PART
taxlaw-12714	404	29	to	to	PART
taxlaw-12714	404	30	be	be	AUX
taxlaw-12714	404	31	sympathetic	sympathetic	ADJ
taxlaw-12714	404	32	to	to	ADP
taxlaw-12714	404	33	such	such	DET
taxlaw-12714	404	34	a	a	DET
taxlaw-12714	404	35	proposal	proposal	NOUN
taxlaw-12714	404	36	,	,	PUNCT
taxlaw-12714	404	37	at	at	ADP
taxlaw-12714	404	38	least	least	ADJ
taxlaw-12714	404	39	from	from	ADP
taxlaw-12714	404	40	the	the	DET
taxlaw-12714	404	41	perspective	perspective	NOUN
taxlaw-12714	404	42	of	of	ADP
taxlaw-12714	404	43	simplicity	simplicity	NOUN
taxlaw-12714	404	44	and	and	CCONJ
taxlaw-12714	404	45	administrability	administrability	NOUN
taxlaw-12714	404	46	.	.	PUNCT
taxlaw-12714	405	1	however	however	ADV
taxlaw-12714	405	2	,	,	PUNCT
taxlaw-12714	405	3	this	this	DET
taxlaw-12714	405	4	proposal	proposal	NOUN
taxlaw-12714	405	5	is	be	AUX
taxlaw-12714	405	6	not	not	PART
taxlaw-12714	405	7	exempt	exempt	ADJ
taxlaw-12714	405	8	from	from	ADP
taxlaw-12714	405	9	costs	cost	NOUN
taxlaw-12714	405	10	,	,	PUNCT
taxlaw-12714	405	11	and	and	CCONJ
taxlaw-12714	405	12	perhaps	perhaps	ADV
taxlaw-12714	405	13	the	the	DET
taxlaw-12714	405	14	most	most	ADV
taxlaw-12714	405	15	evident	evident	ADJ
taxlaw-12714	405	16	cost	cost	NOUN
taxlaw-12714	405	17	is	be	AUX
taxlaw-12714	405	18	also	also	ADV
taxlaw-12714	405	19	recognized	recognize	VERB
taxlaw-12714	405	20	by	by	ADP
taxlaw-12714	405	21	the	the	DET
taxlaw-12714	405	22	promoters	promoter	NOUN
taxlaw-12714	405	23	of	of	ADP
taxlaw-12714	405	24	this	this	DET
taxlaw-12714	405	25	idea	idea	NOUN
taxlaw-12714	405	26	,	,	PUNCT
taxlaw-12714	405	27	that	that	PRON
taxlaw-12714	405	28	cost	cost	VERB
taxlaw-12714	405	29	being	be	AUX
taxlaw-12714	405	30	the	the	DET
taxlaw-12714	405	31	possibility	possibility	NOUN
taxlaw-12714	405	32	of	of	ADP
taxlaw-12714	405	33	generating	generate	VERB
taxlaw-12714	405	34	false	false	ADJ
taxlaw-12714	405	35	positive	positive	ADJ
taxlaw-12714	405	36	and	and	CCONJ
taxlaw-12714	405	37	false	false	ADJ
taxlaw-12714	405	38	negative	negative	ADJ
taxlaw-12714	405	39	results.125	results.125	NOUN
taxlaw-12714	405	40	in	in	ADP
taxlaw-12714	405	41	fact	fact	NOUN
taxlaw-12714	405	42	,	,	PUNCT
taxlaw-12714	405	43	in	in	ADP
taxlaw-12714	405	44	these	these	DET
taxlaw-12714	405	45	cases	case	NOUN
taxlaw-12714	405	46	,	,	PUNCT
taxlaw-12714	405	47	the	the	DET
taxlaw-12714	405	48	pre	pre	ADJ
taxlaw-12714	405	49	-	-	ADJ
taxlaw-12714	405	50	emptive	emptive	ADJ
taxlaw-12714	405	51	approach	approach	NOUN
taxlaw-12714	405	52	proposed	propose	VERB
taxlaw-12714	405	53	would	would	AUX
taxlaw-12714	405	54	serve	serve	VERB
taxlaw-12714	405	55	no	no	DET
taxlaw-12714	405	56	purpose	purpose	NOUN
taxlaw-12714	405	57	other	other	ADJ
taxlaw-12714	405	58	than	than	ADP
taxlaw-12714	405	59	incrementing	incremente	VERB
taxlaw-12714	405	60	the	the	DET
taxlaw-12714	405	61	legal	legal	ADJ
taxlaw-12714	405	62	uncertainty	uncertainty	NOUN
taxlaw-12714	405	63	related	relate	VERB
taxlaw-12714	405	64	to	to	ADP
taxlaw-12714	405	65	the	the	DET
taxlaw-12714	405	66	application	application	NOUN
taxlaw-12714	405	67	of	of	ADP
taxlaw-12714	405	68	the	the	DET
taxlaw-12714	405	69	global	global	ADJ
taxlaw-12714	405	70	minimum	minimum	ADJ
taxlaw-12714	405	71	tax	tax	NOUN
taxlaw-12714	405	72	rules	rule	NOUN
taxlaw-12714	405	73	,	,	PUNCT
taxlaw-12714	405	74	either	either	CCONJ
taxlaw-12714	405	75	falsely	falsely	ADV
taxlaw-12714	405	76	preventing	prevent	VERB
taxlaw-12714	405	77	or	or	CCONJ
taxlaw-12714	405	78	falsely	falsely	ADV
taxlaw-12714	405	79	allowing	allow	VERB
taxlaw-12714	405	80	their	their	PRON
taxlaw-12714	405	81	application	application	NOUN
taxlaw-12714	405	82	.	.	PUNCT
taxlaw-12714	406	1	in	in	ADP
taxlaw-12714	406	2	both	both	DET
taxlaw-12714	406	3	cases	case	NOUN
taxlaw-12714	406	4	,	,	PUNCT
taxlaw-12714	406	5	there	there	PRON
taxlaw-12714	406	6	would	would	AUX
taxlaw-12714	406	7	be	be	AUX
taxlaw-12714	406	8	important	important	ADJ
taxlaw-12714	406	9	costs	cost	NOUN
taxlaw-12714	406	10	associated	associate	VERB
taxlaw-12714	406	11	with	with	ADP
taxlaw-12714	406	12	a	a	DET
taxlaw-12714	406	13	wrong	wrong	ADJ
taxlaw-12714	406	14	analysis	analysis	NOUN
taxlaw-12714	406	15	.	.	PUNCT
taxlaw-12714	407	1	yet	yet	ADV
taxlaw-12714	407	2	,	,	PUNCT
taxlaw-12714	407	3	in	in	ADP
taxlaw-12714	407	4	the	the	DET
taxlaw-12714	407	5	author	author	NOUN
taxlaw-12714	407	6	’s	’s	PART
taxlaw-12714	407	7	view	view	NOUN
taxlaw-12714	407	8	,	,	PUNCT
taxlaw-12714	407	9	these	these	DET
taxlaw-12714	407	10	costs	cost	NOUN
taxlaw-12714	407	11	seem	seem	VERB
taxlaw-12714	407	12	to	to	PART
taxlaw-12714	407	13	be	be	AUX
taxlaw-12714	407	14	only	only	ADV
taxlaw-12714	407	15	minor	minor	ADJ
taxlaw-12714	407	16	when	when	SCONJ
taxlaw-12714	407	17	compared	compare	VERB
taxlaw-12714	407	18	to	to	ADP
taxlaw-12714	407	19	the	the	DET
taxlaw-12714	407	20	overall	overall	ADJ
taxlaw-12714	407	21	costs	cost	NOUN
taxlaw-12714	407	22	of	of	ADP
taxlaw-12714	407	23	implementing	implement	VERB
taxlaw-12714	407	24	a	a	DET
taxlaw-12714	407	25	global	global	ADJ
taxlaw-12714	407	26	minimum	minimum	ADJ
taxlaw-12714	407	27	tax	tax	NOUN
taxlaw-12714	407	28	without	without	ADP
taxlaw-12714	407	29	any	any	DET
taxlaw-12714	407	30	such	such	ADJ
taxlaw-12714	407	31	simplified	simplified	ADJ
taxlaw-12714	407	32	options	option	NOUN
taxlaw-12714	407	33	.	.	PUNCT
taxlaw-12714	408	1	in	in	ADP
taxlaw-12714	408	2	other	other	ADJ
taxlaw-12714	408	3	words	word	NOUN
taxlaw-12714	408	4	,	,	PUNCT
taxlaw-12714	408	5	in	in	ADP
taxlaw-12714	408	6	the	the	DET
taxlaw-12714	408	7	classic	classic	ADJ
taxlaw-12714	408	8	cost	cost	NOUN
taxlaw-12714	408	9	-	-	PUNCT
taxlaw-12714	408	10	benefit	benefit	NOUN
taxlaw-12714	408	11	economic	economic	ADJ
taxlaw-12714	408	12	analysis	analysis	NOUN
taxlaw-12714	408	13	,	,	PUNCT
taxlaw-12714	408	14	it	it	PRON
taxlaw-12714	408	15	still	still	ADV
taxlaw-12714	408	16	appears	appear	VERB
taxlaw-12714	408	17	more	more	ADV
taxlaw-12714	408	18	logical	logical	ADJ
taxlaw-12714	408	19	to	to	PART
taxlaw-12714	408	20	embrace	embrace	VERB
taxlaw-12714	408	21	a	a	DET
taxlaw-12714	408	22	simplified	simplified	ADJ
taxlaw-12714	408	23	tax	tax	NOUN
taxlaw-12714	408	24	administrative	administrative	ADJ
taxlaw-12714	408	25	practice	practice	NOUN
taxlaw-12714	408	26	both	both	CCONJ
taxlaw-12714	408	27	for	for	ADP
taxlaw-12714	408	28	the	the	DET
taxlaw-12714	408	29	sake	sake	NOUN
taxlaw-12714	408	30	of	of	ADP
taxlaw-12714	408	31	taxpayers	taxpayer	NOUN
taxlaw-12714	408	32	and	and	CCONJ
taxlaw-12714	408	33	tax	tax	NOUN
taxlaw-12714	408	34	administrations	administration	NOUN
taxlaw-12714	408	35	rather	rather	ADV
taxlaw-12714	408	36	than	than	ADP
taxlaw-12714	408	37	doing	do	VERB
taxlaw-12714	408	38	nothing	nothing	PRON
taxlaw-12714	408	39	.	.	PUNCT
taxlaw-12714	409	1	inaction	inaction	NOUN
taxlaw-12714	409	2	in	in	ADP
taxlaw-12714	409	3	this	this	DET
taxlaw-12714	409	4	case	case	NOUN
taxlaw-12714	409	5	may	may	AUX
taxlaw-12714	409	6	bring	bring	VERB
taxlaw-12714	409	7	a	a	DET
taxlaw-12714	409	8	realistic	realistic	ADJ
taxlaw-12714	409	9	loss	loss	NOUN
taxlaw-12714	409	10	for	for	ADP
taxlaw-12714	409	11	developing	develop	VERB
taxlaw-12714	409	12	countries	country	NOUN
taxlaw-12714	409	13	.	.	PUNCT
taxlaw-12714	410	1	v.	v.	ADP
taxlaw-12714	410	2	conclusions	conclusion	NOUN
taxlaw-12714	410	3	the	the	DET
taxlaw-12714	410	4	apparently	apparently	ADV
taxlaw-12714	410	5	solid	solid	ADJ
taxlaw-12714	410	6	narrative	narrative	NOUN
taxlaw-12714	410	7	of	of	ADP
taxlaw-12714	410	8	“	"	PUNCT
taxlaw-12714	410	9	benefits	benefit	NOUN
taxlaw-12714	410	10	for	for	ADP
taxlaw-12714	410	11	all	all	PRON
taxlaw-12714	410	12	”	"	PUNCT
taxlaw-12714	410	13	erected	erect	VERB
taxlaw-12714	410	14	behind	behind	ADP
taxlaw-12714	410	15	the	the	DET
taxlaw-12714	410	16	project	project	NOUN
taxlaw-12714	410	17	for	for	ADP
taxlaw-12714	410	18	a	a	DET
taxlaw-12714	410	19	global	global	ADJ
taxlaw-12714	410	20	minimum	minimum	ADJ
taxlaw-12714	410	21	corporate	corporate	ADJ
taxlaw-12714	410	22	income	income	NOUN
taxlaw-12714	410	23	tax	tax	NOUN
taxlaw-12714	410	24	is	be	AUX
taxlaw-12714	410	25	both	both	PRON
taxlaw-12714	410	26	appealing	appealing	ADJ
taxlaw-12714	410	27	and	and	CCONJ
taxlaw-12714	410	28	persuasive	persuasive	ADJ
taxlaw-12714	410	29	.	.	PUNCT
taxlaw-12714	411	1	however	however	ADV
taxlaw-12714	411	2	,	,	PUNCT
taxlaw-12714	411	3	it	it	PRON
taxlaw-12714	411	4	also	also	ADV
taxlaw-12714	411	5	appears	appear	VERB
taxlaw-12714	411	6	to	to	PART
taxlaw-12714	411	7	be	be	AUX
taxlaw-12714	411	8	quite	quite	ADV
taxlaw-12714	411	9	unrealistic	unrealistic	ADJ
taxlaw-12714	411	10	for	for	ADP
taxlaw-12714	411	11	many	many	ADJ
taxlaw-12714	411	12	developing	develop	VERB
taxlaw-12714	411	13	countries	country	NOUN
taxlaw-12714	411	14	.	.	PUNCT
taxlaw-12714	412	1	as	as	SCONJ
taxlaw-12714	412	2	argued	argue	VERB
taxlaw-12714	412	3	in	in	ADP
taxlaw-12714	412	4	this	this	DET
taxlaw-12714	412	5	article	article	NOUN
taxlaw-12714	412	6	,	,	PUNCT
taxlaw-12714	412	7	the	the	DET
taxlaw-12714	412	8	alleged	allege	VERB
taxlaw-12714	412	9	benefits	benefit	NOUN
taxlaw-12714	412	10	of	of	ADP
taxlaw-12714	412	11	global	global	ADJ
taxlaw-12714	412	12	minimum	minimum	ADJ
taxlaw-12714	412	13	taxation	taxation	NOUN
taxlaw-12714	412	14	in	in	ADP
taxlaw-12714	412	15	developing	develop	VERB
taxlaw-12714	412	16	countries	country	NOUN
taxlaw-12714	412	17	seem	seem	VERB
taxlaw-12714	412	18	to	to	PART
taxlaw-12714	412	19	be	be	AUX
taxlaw-12714	412	20	exclusively	exclusively	ADV
taxlaw-12714	412	21	based	base	VERB
taxlaw-12714	412	22	upon	upon	SCONJ
taxlaw-12714	412	23	three	three	NUM
taxlaw-12714	412	24	unconvincing	unconvincing	ADJ
taxlaw-12714	412	25	premises	premise	NOUN
taxlaw-12714	412	26	that	that	PRON
taxlaw-12714	412	27	simply	simply	ADV
taxlaw-12714	412	28	reinforce	reinforce	VERB
taxlaw-12714	412	29	the	the	DET
taxlaw-12714	412	30	chosen	choose	VERB
taxlaw-12714	412	31	altruistic	altruistic	ADJ
taxlaw-12714	412	32	rhetoric	rhetoric	NOUN
taxlaw-12714	412	33	.	.	PUNCT
taxlaw-12714	413	1	yet	yet	ADV
taxlaw-12714	413	2	,	,	PUNCT
taxlaw-12714	413	3	all	all	DET
taxlaw-12714	413	4	these	these	DET
taxlaw-12714	413	5	premises	premise	NOUN
taxlaw-12714	413	6	prove	prove	VERB
taxlaw-12714	413	7	to	to	PART
taxlaw-12714	413	8	be	be	AUX
taxlaw-12714	413	9	either	either	CCONJ
taxlaw-12714	413	10	entirely	entirely	ADV
taxlaw-12714	413	11	disconnected	disconnected	ADJ
taxlaw-12714	413	12	from	from	ADP
taxlaw-12714	413	13	the	the	DET
taxlaw-12714	413	14	reality	reality	NOUN
taxlaw-12714	413	15	of	of	ADP
taxlaw-12714	413	16	many	many	ADJ
taxlaw-12714	413	17	developing	develop	VERB
taxlaw-12714	413	18	countries	country	NOUN
taxlaw-12714	413	19	,	,	PUNCT
taxlaw-12714	413	20	such	such	ADJ
taxlaw-12714	413	21	as	as	ADP
taxlaw-12714	413	22	the	the	DET
taxlaw-12714	413	23	case	case	NOUN
taxlaw-12714	413	24	of	of	ADP
taxlaw-12714	413	25	presuming	presume	VERB
taxlaw-12714	413	26	that	that	SCONJ
taxlaw-12714	413	27	all	all	DET
taxlaw-12714	413	28	corporate	corporate	ADJ
taxlaw-12714	413	29	income	income	NOUN
taxlaw-12714	413	30	tax	tax	NOUN
taxlaw-12714	413	31	incentives	incentive	NOUN
taxlaw-12714	413	32	are	be	AUX
taxlaw-12714	413	33	equally	equally	ADV
taxlaw-12714	413	34	inefficient	inefficient	ADJ
taxlaw-12714	413	35	to	to	PART
taxlaw-12714	413	36	attract	attract	VERB
taxlaw-12714	413	37	fdi	fdi	NOUN
taxlaw-12714	413	38	,	,	PUNCT
taxlaw-12714	413	39	or	or	CCONJ
taxlaw-12714	413	40	they	they	PRON
taxlaw-12714	413	41	simply	simply	ADV
taxlaw-12714	413	42	fall	fall	VERB
taxlaw-12714	413	43	apart	apart	ADV
taxlaw-12714	413	44	when	when	SCONJ
taxlaw-12714	413	45	additional	additional	ADJ
taxlaw-12714	413	46	economic	economic	ADJ
taxlaw-12714	413	47	considerations	consideration	NOUN
taxlaw-12714	413	48	are	be	AUX
taxlaw-12714	413	49	added	add	VERB
taxlaw-12714	413	50	into	into	ADP
taxlaw-12714	413	51	the	the	DET
taxlaw-12714	413	52	analysis	analysis	NOUN
taxlaw-12714	413	53	,	,	PUNCT
taxlaw-12714	413	54	such	such	ADJ
taxlaw-12714	413	55	as	as	ADP
taxlaw-12714	413	56	the	the	DET
taxlaw-12714	413	57	case	case	NOUN
taxlaw-12714	413	58	of	of	ADP
taxlaw-12714	413	59	the	the	DET
taxlaw-12714	413	60	alleged	allege	VERB
taxlaw-12714	413	61	revenue	revenue	NOUN
taxlaw-12714	413	62	gain	gain	NOUN
taxlaw-12714	413	63	/	/	SYM
taxlaw-12714	413	64	loss	loss	NOUN
taxlaw-12714	413	65	attributed	attribute	VERB
taxlaw-12714	413	66	to	to	ADP
taxlaw-12714	413	67	the	the	DET
taxlaw-12714	413	68	active	active	ADJ
taxlaw-12714	413	69	or	or	CCONJ
taxlaw-12714	413	70	passive	passive	ADJ
taxlaw-12714	413	71	participation	participation	NOUN
taxlaw-12714	413	72	of	of	ADP
taxlaw-12714	413	73	developing	develop	VERB
taxlaw-12714	413	74	countries	country	NOUN
taxlaw-12714	413	75	in	in	ADP
taxlaw-12714	413	76	the	the	DET
taxlaw-12714	413	77	global	global	ADJ
taxlaw-12714	413	78	tax	tax	NOUN
taxlaw-12714	413	79	deal	deal	NOUN
taxlaw-12714	413	80	.	.	PUNCT
taxlaw-12714	414	1	either	either	DET
taxlaw-12714	414	2	way	way	NOUN
taxlaw-12714	414	3	,	,	PUNCT
taxlaw-12714	414	4	they	they	PRON
taxlaw-12714	414	5	all	all	PRON
taxlaw-12714	414	6	seem	seem	VERB
taxlaw-12714	414	7	to	to	PART
taxlaw-12714	414	8	hide	hide	VERB
taxlaw-12714	414	9	the	the	DET
taxlaw-12714	414	10	true	true	ADJ
taxlaw-12714	414	11	motivation	motivation	NOUN
taxlaw-12714	414	12	behind	behind	ADP
taxlaw-12714	414	13	a	a	DET
taxlaw-12714	414	14	minimum	minimum	ADJ
taxlaw-12714	414	15	corporate	corporate	ADJ
taxlaw-12714	414	16	income	income	NOUN
taxlaw-12714	414	17	tax	tax	NOUN
taxlaw-12714	414	18	worldwide	worldwide	ADV
taxlaw-12714	414	19	,	,	PUNCT
taxlaw-12714	414	20	which	which	PRON
taxlaw-12714	414	21	seems	seem	VERB
taxlaw-12714	414	22	to	to	PART
taxlaw-12714	414	23	be	be	AUX
taxlaw-12714	414	24	no	no	DET
taxlaw-12714	414	25	other	other	ADJ
taxlaw-12714	414	26	than	than	ADP
taxlaw-12714	414	27	changing	change	VERB
taxlaw-12714	414	28	the	the	DET
taxlaw-12714	414	29	dynamics	dynamic	NOUN
taxlaw-12714	414	30	of	of	ADP
taxlaw-12714	414	31	tax	tax	NOUN
taxlaw-12714	414	32	competition	competition	NOUN
taxlaw-12714	414	33	globally	globally	ADV
taxlaw-12714	414	34	,	,	PUNCT
taxlaw-12714	414	35	building	build	VERB
taxlaw-12714	414	36	up	up	ADP
taxlaw-12714	414	37	an	an	DET
taxlaw-12714	414	38	unrealistic	unrealistic	ADJ
taxlaw-12714	414	39	scenario	scenario	NOUN
taxlaw-12714	414	40	in	in	ADP
taxlaw-12714	414	41	which	which	PRON
taxlaw-12714	414	42	zero	zero	NUM
taxlaw-12714	414	43	-	-	PUNCT
taxlaw-12714	414	44	cost	cost	NOUN
taxlaw-12714	414	45	international	international	ADJ
taxlaw-12714	414	46	cooperation	cooperation	NOUN
taxlaw-12714	414	47	appears	appear	VERB
taxlaw-12714	414	48	as	as	ADP
taxlaw-12714	414	49	the	the	DET
taxlaw-12714	414	50	new	new	ADJ
taxlaw-12714	414	51	mantra	mantra	NOUN
taxlaw-12714	414	52	.	.	PUNCT
taxlaw-12714	415	1	in	in	ADP
taxlaw-12714	415	2	this	this	DET
taxlaw-12714	415	3	new	new	ADJ
taxlaw-12714	415	4	scenario	scenario	NOUN
taxlaw-12714	415	5	,	,	PUNCT
taxlaw-12714	415	6	the	the	DET
taxlaw-12714	415	7	alternatives	alternative	NOUN
taxlaw-12714	415	8	for	for	ADP
taxlaw-12714	415	9	developing	develop	VERB
taxlaw-12714	415	10	countries	country	NOUN
taxlaw-12714	415	11	seem	seem	VERB
taxlaw-12714	415	12	to	to	PART
taxlaw-12714	415	13	be	be	AUX
taxlaw-12714	415	14	very	very	ADV
taxlaw-12714	415	15	limited	limited	ADJ
taxlaw-12714	415	16	.	.	PUNCT
taxlaw-12714	416	1	after	after	ADV
taxlaw-12714	416	2	all	all	ADV
taxlaw-12714	416	3	,	,	PUNCT
taxlaw-12714	416	4	uncooperative	uncooperative	ADJ
taxlaw-12714	416	5	countries	country	NOUN
taxlaw-12714	416	6	will	will	AUX
taxlaw-12714	416	7	be	be	AUX
taxlaw-12714	416	8	punished	punish	VERB
taxlaw-12714	416	9	in	in	ADP
taxlaw-12714	416	10	one	one	NUM
taxlaw-12714	416	11	way	way	NOUN
taxlaw-12714	416	12	or	or	CCONJ
taxlaw-12714	416	13	another	another	PRON
taxlaw-12714	416	14	,	,	PUNCT
taxlaw-12714	416	15	at	at	ADP
taxlaw-12714	416	16	least	least	ADJ
taxlaw-12714	416	17	to	to	ADP
taxlaw-12714	416	18	the	the	DET
taxlaw-12714	416	19	extent	extent	NOUN
taxlaw-12714	416	20	the	the	DET
taxlaw-12714	416	21	global	global	ADJ
taxlaw-12714	416	22	tax	tax	NOUN
taxlaw-12714	416	23	narrative	narrative	NOUN
taxlaw-12714	416	24	is	be	AUX
taxlaw-12714	416	25	still	still	ADV
taxlaw-12714	416	26	dominated	dominate	VERB
taxlaw-12714	416	27	by	by	ADP
taxlaw-12714	416	28	a	a	DET
taxlaw-12714	416	29	narrow	narrow	ADJ
taxlaw-12714	416	30	group	group	NOUN
taxlaw-12714	416	31	of	of	ADP
taxlaw-12714	416	32	countries	country	NOUN
taxlaw-12714	416	33	promoting	promote	VERB
taxlaw-12714	416	34	their	their	PRON
taxlaw-12714	416	35	own	own	ADJ
taxlaw-12714	416	36	interests	interest	NOUN
taxlaw-12714	416	37	behind	behind	ADP
taxlaw-12714	416	38	the	the	DET
taxlaw-12714	416	39	magnanimous	magnanimous	ADJ
taxlaw-12714	416	40	rhetoric	rhetoric	NOUN
taxlaw-12714	416	41	of	of	ADP
taxlaw-12714	416	42	benefiting	benefit	VERB
taxlaw-12714	416	43	all	all	PRON
taxlaw-12714	416	44	.	.	PUNCT
taxlaw-12714	417	1	for	for	ADP
taxlaw-12714	417	2	this	this	DET
taxlaw-12714	417	3	reason	reason	NOUN
taxlaw-12714	417	4	,	,	PUNCT
taxlaw-12714	417	5	developing	develop	VERB
taxlaw-12714	417	6	countries	country	NOUN
taxlaw-12714	417	7	should	should	AUX
taxlaw-12714	417	8	take	take	VERB
taxlaw-12714	417	9	this	this	DET
taxlaw-12714	417	10	time	time	NOUN
taxlaw-12714	417	11	of	of	ADP
taxlaw-12714	417	12	124	124	NUM
taxlaw-12714	417	13	parada	parada	NOUN
taxlaw-12714	417	14	,	,	PUNCT
taxlaw-12714	417	15	supra	supra	PROPN
taxlaw-12714	417	16	note	note	VERB
taxlaw-12714	417	17	107	107	NUM
taxlaw-12714	417	18	,	,	PUNCT
taxlaw-12714	417	19	at	at	ADP
taxlaw-12714	417	20	9	9	NUM
taxlaw-12714	417	21	(	(	PUNCT
taxlaw-12714	417	22	citing	cite	VERB
taxlaw-12714	417	23	döllefeld	döllefeld	PROPN
taxlaw-12714	417	24	et	et	PROPN
taxlaw-12714	417	25	al	al	PROPN
taxlaw-12714	417	26	.	.	PROPN
taxlaw-12714	417	27	,	,	PUNCT
taxlaw-12714	417	28	supra	supra	PROPN
taxlaw-12714	417	29	note	note	VERB
taxlaw-12714	417	30	115	115	NUM
taxlaw-12714	417	31	at	at	ADP
taxlaw-12714	417	32	5–6	5–6	NUM
taxlaw-12714	417	33	)	)	PUNCT
taxlaw-12714	417	34	,	,	PUNCT
taxlaw-12714	417	35	in	in	ADP
taxlaw-12714	417	36	a	a	DET
taxlaw-12714	417	37	survey	survey	NOUN
taxlaw-12714	417	38	conducted	conduct	VERB
taxlaw-12714	417	39	by	by	ADP
taxlaw-12714	417	40	tax	tax	NOUN
taxlaw-12714	417	41	foundation	foundation	NOUN
taxlaw-12714	417	42	in	in	ADP
taxlaw-12714	417	43	2021	2021	NUM
taxlaw-12714	417	44	,	,	PUNCT
taxlaw-12714	417	45	and	and	CCONJ
taxlaw-12714	417	46	which	which	PRON
taxlaw-12714	417	47	involved	involve	VERB
taxlaw-12714	417	48	225	225	NUM
taxlaw-12714	417	49	countries	country	NOUN
taxlaw-12714	417	50	,	,	PUNCT
taxlaw-12714	417	51	115	115	NUM
taxlaw-12714	417	52	countries	country	NOUN
taxlaw-12714	417	53	had	have	VERB
taxlaw-12714	417	54	cit	cit	PROPN
taxlaw-12714	417	55	(	(	PUNCT
taxlaw-12714	417	56	nominal	nominal	ADJ
taxlaw-12714	417	57	)	)	PUNCT
taxlaw-12714	417	58	rates	rate	NOUN
taxlaw-12714	417	59	above	above	ADP
taxlaw-12714	417	60	20	20	NUM
taxlaw-12714	417	61	%	%	NOUN
taxlaw-12714	417	62	.	.	PUNCT
taxlaw-12714	418	1	similarly	similarly	ADV
taxlaw-12714	418	2	,	,	PUNCT
taxlaw-12714	418	3	all	all	DET
taxlaw-12714	418	4	countries	country	NOUN
taxlaw-12714	418	5	from	from	ADP
taxlaw-12714	418	6	a	a	DET
taxlaw-12714	418	7	list	list	NOUN
taxlaw-12714	418	8	with	with	ADP
taxlaw-12714	418	9	the	the	DET
taxlaw-12714	418	10	20th	20th	ADJ
taxlaw-12714	418	11	highest	high	ADJ
taxlaw-12714	418	12	corporate	corporate	ADJ
taxlaw-12714	418	13	income	income	NOUN
taxlaw-12714	418	14	tax	tax	NOUN
taxlaw-12714	418	15	rates	rate	NOUN
taxlaw-12714	418	16	worldwide	worldwide	ADV
taxlaw-12714	418	17	(	(	PUNCT
taxlaw-12714	418	18	table	table	NOUN
taxlaw-12714	418	19	2	2	NUM
taxlaw-12714	418	20	)	)	PUNCT
taxlaw-12714	418	21	are	be	AUX
taxlaw-12714	418	22	developing	develop	VERB
taxlaw-12714	418	23	countries	country	NOUN
taxlaw-12714	418	24	.	.	PUNCT
taxlaw-12714	419	1	see	see	VERB
taxlaw-12714	419	2	sean	sean	PROPN
taxlaw-12714	419	3	bray	bray	PROPN
taxlaw-12714	419	4	,	,	PUNCT
taxlaw-12714	419	5	corporate	corporate	ADJ
taxlaw-12714	419	6	tax	tax	NOUN
taxlaw-12714	419	7	rates	rate	NOUN
taxlaw-12714	419	8	around	around	ADP
taxlaw-12714	419	9	the	the	DET
taxlaw-12714	419	10	world	world	NOUN
taxlaw-12714	419	11	,	,	PUNCT
taxlaw-12714	419	12	2021	2021	NUM
taxlaw-12714	419	13	,	,	PUNCT
taxlaw-12714	419	14	783	783	NUM
taxlaw-12714	419	15	fiscal	fiscal	ADJ
taxlaw-12714	419	16	fact	fact	NOUN
taxlaw-12714	419	17	5	5	NUM
taxlaw-12714	419	18	(	(	PUNCT
taxlaw-12714	419	19	2021	2021	NUM
taxlaw-12714	419	20	)	)	PUNCT
taxlaw-12714	419	21	.	.	PUNCT
taxlaw-12714	420	1	125	125	NUM
taxlaw-12714	420	2	döllefeld	döllefeld	VERB
taxlaw-12714	420	3	et	et	PROPN
taxlaw-12714	420	4	al	al	PROPN
taxlaw-12714	420	5	.	.	PROPN
taxlaw-12714	420	6	,	,	PUNCT
taxlaw-12714	420	7	supra	supra	PROPN
taxlaw-12714	420	8	note	note	NOUN
taxlaw-12714	420	9	115	115	NUM
taxlaw-12714	420	10	,	,	PUNCT
taxlaw-12714	420	11	at	at	ADP
taxlaw-12714	420	12	17	17	NUM
taxlaw-12714	420	13	(	(	PUNCT
taxlaw-12714	420	14	where	where	SCONJ
taxlaw-12714	420	15	the	the	DET
taxlaw-12714	420	16	authors	author	NOUN
taxlaw-12714	420	17	refer	refer	VERB
taxlaw-12714	420	18	exclusively	exclusively	ADV
taxlaw-12714	420	19	to	to	ADP
taxlaw-12714	420	20	“	"	PUNCT
taxlaw-12714	420	21	false	false	ADJ
taxlaw-12714	420	22	positive	positive	ADJ
taxlaw-12714	420	23	”	"	PUNCT
taxlaw-12714	420	24	as	as	ADP
taxlaw-12714	420	25	those	those	DET
taxlaw-12714	420	26	cases	case	NOUN
taxlaw-12714	420	27	in	in	ADP
taxlaw-12714	420	28	which	which	PRON
taxlaw-12714	420	29	the	the	DET
taxlaw-12714	420	30	pre	pre	ADJ
taxlaw-12714	420	31	-	-	ADJ
taxlaw-12714	420	32	emptive	emptive	ADJ
taxlaw-12714	420	33	approach	approach	NOUN
taxlaw-12714	420	34	finds	find	VERB
taxlaw-12714	420	35	an	an	DET
taxlaw-12714	420	36	etr	etr	NOUN
taxlaw-12714	420	37	below	below	ADP
taxlaw-12714	420	38	the	the	DET
taxlaw-12714	420	39	minimum	minimum	NOUN
taxlaw-12714	421	1	but	but	CCONJ
taxlaw-12714	421	2	then	then	ADV
taxlaw-12714	421	3	the	the	DET
taxlaw-12714	421	4	globe	globe	PROPN
taxlaw-12714	421	5	etr	etr	PROPN
taxlaw-12714	421	6	calculation	calculation	NOUN
taxlaw-12714	421	7	reveals	reveal	VERB
taxlaw-12714	421	8	that	that	SCONJ
taxlaw-12714	421	9	the	the	DET
taxlaw-12714	421	10	etr	etr	PROPN
taxlaw-12714	421	11	is	be	AUX
taxlaw-12714	421	12	indeed	indeed	ADV
taxlaw-12714	421	13	over	over	ADP
taxlaw-12714	421	14	the	the	DET
taxlaw-12714	421	15	minimum	minimum	NOUN
taxlaw-12714	421	16	)	)	PUNCT
taxlaw-12714	421	17	.	.	PUNCT
taxlaw-12714	422	1	2024	2024	NUM
taxlaw-12714	422	2	]	]	X
taxlaw-12714	422	3	global	global	ADJ
taxlaw-12714	422	4	minimum	minimum	ADJ
taxlaw-12714	422	5	taxation	taxation	NOUN
taxlaw-12714	422	6	211	211	NUM
taxlaw-12714	422	7	pressure	pressure	NOUN
taxlaw-12714	422	8	and	and	CCONJ
taxlaw-12714	422	9	challenges	challenge	NOUN
taxlaw-12714	422	10	as	as	ADP
taxlaw-12714	422	11	an	an	DET
taxlaw-12714	422	12	opportunity	opportunity	NOUN
taxlaw-12714	422	13	to	to	PART
taxlaw-12714	422	14	focus	focus	VERB
taxlaw-12714	422	15	on	on	ADP
taxlaw-12714	422	16	sensitive	sensitive	ADJ
taxlaw-12714	422	17	reviews	review	NOUN
taxlaw-12714	422	18	of	of	ADP
taxlaw-12714	422	19	their	their	PRON
taxlaw-12714	422	20	tax	tax	NOUN
taxlaw-12714	422	21	and	and	CCONJ
taxlaw-12714	422	22	non	non	ADJ
taxlaw-12714	422	23	-	-	ADJ
taxlaw-12714	422	24	tax	tax	ADJ
taxlaw-12714	422	25	incentives	incentive	NOUN
taxlaw-12714	422	26	,	,	PUNCT
taxlaw-12714	422	27	including	include	VERB
taxlaw-12714	422	28	the	the	DET
taxlaw-12714	422	29	search	search	NOUN
taxlaw-12714	422	30	for	for	ADP
taxlaw-12714	422	31	new	new	ADJ
taxlaw-12714	422	32	alternative	alternative	ADJ
taxlaw-12714	422	33	forms	form	NOUN
taxlaw-12714	422	34	of	of	ADP
taxlaw-12714	422	35	competition	competition	NOUN
taxlaw-12714	422	36	.	.	PUNCT
taxlaw-12714	423	1	in	in	ADP
taxlaw-12714	423	2	doing	do	VERB
taxlaw-12714	423	3	so	so	ADV
taxlaw-12714	423	4	,	,	PUNCT
taxlaw-12714	423	5	developing	develop	VERB
taxlaw-12714	423	6	countries	country	NOUN
taxlaw-12714	423	7	may	may	AUX
taxlaw-12714	423	8	perhaps	perhaps	ADV
taxlaw-12714	423	9	reshape	reshape	VERB
taxlaw-12714	423	10	their	their	PRON
taxlaw-12714	423	11	general	general	ADJ
taxlaw-12714	423	12	strategies	strategy	NOUN
taxlaw-12714	423	13	to	to	PART
taxlaw-12714	423	14	attract	attract	VERB
taxlaw-12714	423	15	fdi	fdi	NOUN
taxlaw-12714	423	16	more	more	ADJ
taxlaw-12714	423	17	effectively126	effectively126	PROPN
taxlaw-12714	423	18	while	while	SCONJ
taxlaw-12714	423	19	they	they	PRON
taxlaw-12714	423	20	still	still	ADV
taxlaw-12714	423	21	try	try	VERB
taxlaw-12714	423	22	to	to	PART
taxlaw-12714	423	23	ride	ride	VERB
taxlaw-12714	423	24	this	this	DET
taxlaw-12714	423	25	wave	wave	NOUN
taxlaw-12714	423	26	of	of	ADP
taxlaw-12714	423	27	minimum	minimum	ADJ
taxlaw-12714	423	28	global	global	ADJ
taxlaw-12714	423	29	corporate	corporate	ADJ
taxlaw-12714	423	30	income	income	NOUN
taxlaw-12714	423	31	taxation	taxation	NOUN
taxlaw-12714	423	32	that	that	PRON
taxlaw-12714	423	33	the	the	DET
taxlaw-12714	423	34	whole	whole	ADJ
taxlaw-12714	423	35	world	world	NOUN
taxlaw-12714	423	36	seems	seem	VERB
taxlaw-12714	423	37	to	to	PART
taxlaw-12714	423	38	have	have	AUX
taxlaw-12714	423	39	embraced	embrace	VERB
taxlaw-12714	423	40	.	.	PUNCT
taxlaw-12714	424	1	126	126	NUM
taxlaw-12714	424	2	the	the	DET
taxlaw-12714	424	3	terms	term	NOUN
taxlaw-12714	424	4	“	"	PUNCT
taxlaw-12714	424	5	effectively	effectively	ADV
taxlaw-12714	424	6	”	"	PUNCT
taxlaw-12714	424	7	and	and	CCONJ
taxlaw-12714	424	8	“	"	PUNCT
taxlaw-12714	424	9	efficiently	efficiently	ADV
taxlaw-12714	424	10	”	"	PUNCT
taxlaw-12714	424	11	are	be	AUX
taxlaw-12714	424	12	used	use	VERB
taxlaw-12714	424	13	interchangeably	interchangeably	ADV
taxlaw-12714	424	14	in	in	ADP
taxlaw-12714	424	15	this	this	DET
taxlaw-12714	424	16	work	work	NOUN
taxlaw-12714	424	17	.	.	PUNCT
taxlaw-12714	425	1	see	see	VERB
taxlaw-12714	425	2	also	also	ADV
taxlaw-12714	425	3	supra	supra	ADJ
taxlaw-12714	425	4	note	note	NOUN
taxlaw-12714	425	5	7	7	NUM
taxlaw-12714	425	6	.	.	PUNCT