id	sid	tid	token	lemma	pos
taxlaw-2793	1	1	microsoft	microsoft	PROPN
taxlaw-2793	1	2	word	word	PROPN
taxlaw-2793	1	3	07	07	NUM
taxlaw-2793	1	4	cui	cui	PROPN
taxlaw-2793	1	5	,	,	PUNCT
taxlaw-2793	1	6	establishment	establishment	NOUN
taxlaw-2793	1	7	a	a	DET
taxlaw-2793	1	8	core	core	NOUN
taxlaw-2793	1	9	concept	concept	NOUN
taxlaw-2793	1	10	in	in	ADP
taxlaw-2793	1	11	chinese	chinese	ADJ
taxlaw-2793	1	12	inbound	inbound	ADJ
taxlaw-2793	1	13	income	income	NOUN
taxlaw-2793	1	14	taxation.docx	taxation.docx	NUM
taxlaw-2793	1	15	46	46	NUM
taxlaw-2793	1	16	“	"	PUNCT
taxlaw-2793	1	17	establishment	establishment	NOUN
taxlaw-2793	1	18	”	"	PUNCT
taxlaw-2793	1	19	:	:	PUNCT
taxlaw-2793	1	20	a	a	DET
taxlaw-2793	1	21	core	core	NOUN
taxlaw-2793	1	22	concept	concept	NOUN
taxlaw-2793	1	23	in	in	ADP
taxlaw-2793	1	24	chinese	chinese	ADJ
taxlaw-2793	1	25	inbound	inbound	PROPN
taxlaw-2793	1	26	income	income	PROPN
taxlaw-2793	1	27	taxation	taxation	PROPN
taxlaw-2793	1	28	wei	wei	PROPN
taxlaw-2793	1	29	cui	cui	PROPN
taxlaw-2793	1	30	*	*	PUNCT
taxlaw-2793	1	31	analogous	analogous	ADJ
taxlaw-2793	1	32	with	with	ADP
taxlaw-2793	1	33	the	the	DET
taxlaw-2793	1	34	concept	concept	NOUN
taxlaw-2793	1	35	of	of	ADP
taxlaw-2793	1	36	a	a	DET
taxlaw-2793	1	37	u.s	u.s	PROPN
taxlaw-2793	1	38	.	.	PROPN
taxlaw-2793	1	39	“	"	PUNCT
taxlaw-2793	1	40	trade	trade	NOUN
taxlaw-2793	1	41	or	or	CCONJ
taxlaw-2793	1	42	business	business	NOUN
taxlaw-2793	1	43	”	"	PUNCT
taxlaw-2793	1	44	in	in	ADP
taxlaw-2793	1	45	u.s	u.s	PROPN
taxlaw-2793	1	46	.	.	PROPN
taxlaw-2793	1	47	federal	federal	ADJ
taxlaw-2793	1	48	income	income	NOUN
taxlaw-2793	1	49	tax	tax	NOUN
taxlaw-2793	1	50	law	law	NOUN
taxlaw-2793	1	51	,	,	PUNCT
taxlaw-2793	1	52	the	the	DET
taxlaw-2793	1	53	concept	concept	NOUN
taxlaw-2793	1	54	of	of	ADP
taxlaw-2793	1	55	“	"	PUNCT
taxlaw-2793	1	56	establishment	establishment	NOUN
taxlaw-2793	1	57	”	"	PUNCT
taxlaw-2793	1	58	under	under	ADP
taxlaw-2793	1	59	chinese	chinese	ADJ
taxlaw-2793	1	60	tax	tax	NOUN
taxlaw-2793	1	61	law	law	NOUN
taxlaw-2793	1	62	determines	determine	VERB
taxlaw-2793	1	63	the	the	DET
taxlaw-2793	1	64	boundary	boundary	NOUN
taxlaw-2793	1	65	between	between	ADP
taxlaw-2793	1	66	net	net	ADJ
taxlaw-2793	1	67	-	-	PUNCT
taxlaw-2793	1	68	income	income	NOUN
taxlaw-2793	1	69	and	and	CCONJ
taxlaw-2793	1	70	gross	gross	ADJ
taxlaw-2793	1	71	-	-	PUNCT
taxlaw-2793	1	72	income	income	NOUN
taxlaw-2793	1	73	taxation	taxation	NOUN
taxlaw-2793	1	74	of	of	ADP
taxlaw-2793	1	75	inbound	inbound	ADJ
taxlaw-2793	1	76	investments	investment	NOUN
taxlaw-2793	1	77	.	.	PUNCT
taxlaw-2793	2	1	as	as	ADV
taxlaw-2793	2	2	central	central	ADJ
taxlaw-2793	2	3	as	as	SCONJ
taxlaw-2793	2	4	the	the	DET
taxlaw-2793	2	5	concept	concept	NOUN
taxlaw-2793	2	6	is	be	AUX
taxlaw-2793	2	7	,	,	PUNCT
taxlaw-2793	2	8	it	it	PRON
taxlaw-2793	2	9	has	have	AUX
taxlaw-2793	2	10	received	receive	VERB
taxlaw-2793	2	11	surprisingly	surprisingly	ADV
taxlaw-2793	2	12	little	little	ADJ
taxlaw-2793	2	13	interpretation	interpretation	NOUN
taxlaw-2793	2	14	.	.	PUNCT
taxlaw-2793	3	1	this	this	DET
taxlaw-2793	3	2	article	article	NOUN
taxlaw-2793	3	3	traces	trace	VERB
taxlaw-2793	3	4	the	the	DET
taxlaw-2793	3	5	cause	cause	NOUN
taxlaw-2793	3	6	of	of	ADP
taxlaw-2793	3	7	this	this	DET
taxlaw-2793	3	8	underinterpretation	underinterpretation	NOUN
taxlaw-2793	3	9	to	to	ADP
taxlaw-2793	3	10	china	china	PROPN
taxlaw-2793	3	11	’s	’s	PART
taxlaw-2793	3	12	traditional	traditional	ADJ
taxlaw-2793	3	13	regulatory	regulatory	ADJ
taxlaw-2793	3	14	environment	environment	NOUN
taxlaw-2793	3	15	for	for	ADP
taxlaw-2793	3	16	foreign	foreign	ADJ
taxlaw-2793	3	17	investment	investment	NOUN
taxlaw-2793	3	18	that	that	PRON
taxlaw-2793	3	19	was	be	AUX
taxlaw-2793	3	20	biased	bias	VERB
taxlaw-2793	3	21	against	against	ADP
taxlaw-2793	3	22	portfolio	portfolio	NOUN
taxlaw-2793	3	23	investments	investment	NOUN
taxlaw-2793	3	24	and	and	CCONJ
taxlaw-2793	3	25	non	non	ADJ
taxlaw-2793	3	26	-	-	ADJ
taxlaw-2793	3	27	corporate	corporate	ADJ
taxlaw-2793	3	28	business	business	NOUN
taxlaw-2793	3	29	forms	form	NOUN
taxlaw-2793	3	30	,	,	PUNCT
taxlaw-2793	3	31	and	and	CCONJ
taxlaw-2793	3	32	describes	describe	VERB
taxlaw-2793	3	33	recent	recent	ADJ
taxlaw-2793	3	34	regulatory	regulatory	ADJ
taxlaw-2793	3	35	and	and	CCONJ
taxlaw-2793	3	36	commercial	commercial	ADJ
taxlaw-2793	3	37	developments	development	NOUN
taxlaw-2793	3	38	that	that	PRON
taxlaw-2793	3	39	may	may	AUX
taxlaw-2793	3	40	rekindle	rekindle	VERB
taxlaw-2793	3	41	interest	interest	NOUN
taxlaw-2793	3	42	in	in	ADP
taxlaw-2793	3	43	elaborating	elaborate	VERB
taxlaw-2793	3	44	the	the	DET
taxlaw-2793	3	45	meaning	meaning	NOUN
taxlaw-2793	3	46	of	of	ADP
taxlaw-2793	3	47	“	"	PUNCT
taxlaw-2793	3	48	establishment	establishment	NOUN
taxlaw-2793	3	49	.	.	PUNCT
taxlaw-2793	3	50	”	"	PUNCT
taxlaw-2793	4	1	it	it	PRON
taxlaw-2793	4	2	then	then	ADV
taxlaw-2793	4	3	reviews	review	VERB
taxlaw-2793	4	4	the	the	DET
taxlaw-2793	4	5	interpretations	interpretation	NOUN
taxlaw-2793	4	6	that	that	PRON
taxlaw-2793	4	7	have	have	AUX
taxlaw-2793	4	8	been	be	AUX
taxlaw-2793	4	9	given	give	VERB
taxlaw-2793	4	10	to	to	ADP
taxlaw-2793	4	11	the	the	DET
taxlaw-2793	4	12	concept	concept	NOUN
taxlaw-2793	4	13	under	under	ADP
taxlaw-2793	4	14	existing	exist	VERB
taxlaw-2793	4	15	law	law	NOUN
taxlaw-2793	4	16	,	,	PUNCT
taxlaw-2793	4	17	as	as	ADV
taxlaw-2793	4	18	well	well	ADV
taxlaw-2793	4	19	as	as	ADP
taxlaw-2793	4	20	several	several	ADJ
taxlaw-2793	4	21	areas	area	NOUN
taxlaw-2793	4	22	of	of	ADP
taxlaw-2793	4	23	commercial	commercial	ADJ
taxlaw-2793	4	24	practice	practice	NOUN
taxlaw-2793	4	25	where	where	SCONJ
taxlaw-2793	4	26	additional	additional	ADJ
taxlaw-2793	4	27	guidance	guidance	NOUN
taxlaw-2793	4	28	is	be	AUX
taxlaw-2793	4	29	urgently	urgently	ADV
taxlaw-2793	4	30	needed	need	VERB
taxlaw-2793	4	31	.	.	PUNCT
taxlaw-2793	5	1	finally	finally	ADV
taxlaw-2793	5	2	,	,	PUNCT
taxlaw-2793	5	3	the	the	DET
taxlaw-2793	5	4	article	article	NOUN
taxlaw-2793	5	5	examines	examine	VERB
taxlaw-2793	5	6	what	what	PRON
taxlaw-2793	5	7	policy	policy	NOUN
taxlaw-2793	5	8	considerations	consideration	NOUN
taxlaw-2793	5	9	should	should	AUX
taxlaw-2793	5	10	guide	guide	VERB
taxlaw-2793	5	11	the	the	DET
taxlaw-2793	5	12	further	further	ADJ
taxlaw-2793	5	13	development	development	NOUN
taxlaw-2793	5	14	of	of	ADP
taxlaw-2793	5	15	the	the	DET
taxlaw-2793	5	16	concept	concept	NOUN
taxlaw-2793	5	17	.	.	PUNCT
taxlaw-2793	6	1	this	this	DET
taxlaw-2793	6	2	policy	policy	NOUN
taxlaw-2793	6	3	analysis	analysis	NOUN
taxlaw-2793	6	4	considers	consider	VERB
taxlaw-2793	6	5	the	the	DET
taxlaw-2793	6	6	overall	overall	ADJ
taxlaw-2793	6	7	tax	tax	NOUN
taxlaw-2793	6	8	policy	policy	NOUN
taxlaw-2793	6	9	stance	stance	NOUN
taxlaw-2793	6	10	toward	toward	ADP
taxlaw-2793	6	11	foreign	foreign	ADJ
taxlaw-2793	6	12	portfolio	portfolio	NOUN
taxlaw-2793	6	13	investment	investment	NOUN
taxlaw-2793	6	14	that	that	PRON
taxlaw-2793	6	15	may	may	AUX
taxlaw-2793	6	16	reasonably	reasonably	ADV
taxlaw-2793	6	17	be	be	AUX
taxlaw-2793	6	18	attributed	attribute	VERB
taxlaw-2793	6	19	to	to	ADP
taxlaw-2793	6	20	china	china	PROPN
taxlaw-2793	6	21	.	.	PUNCT
taxlaw-2793	7	1	the	the	DET
taxlaw-2793	7	2	country	country	NOUN
taxlaw-2793	7	3	’s	’s	PART
taxlaw-2793	7	4	large	large	ADJ
taxlaw-2793	7	5	surpluses	surplus	NOUN
taxlaw-2793	7	6	in	in	ADP
taxlaw-2793	7	7	current	current	ADJ
taxlaw-2793	7	8	and	and	CCONJ
taxlaw-2793	7	9	capital	capital	NOUN
taxlaw-2793	7	10	accounts	account	NOUN
taxlaw-2793	7	11	and	and	CCONJ
taxlaw-2793	7	12	currency	currency	NOUN
taxlaw-2793	7	13	reserves	reserve	NOUN
taxlaw-2793	7	14	make	make	VERB
taxlaw-2793	7	15	it	it	PRON
taxlaw-2793	7	16	doubtful	doubtful	ADJ
taxlaw-2793	7	17	that	that	SCONJ
taxlaw-2793	7	18	a	a	DET
taxlaw-2793	7	19	dramatically	dramatically	ADV
taxlaw-2793	7	20	more	more	ADV
taxlaw-2793	7	21	favorable	favorable	ADJ
taxlaw-2793	7	22	model	model	NOUN
taxlaw-2793	7	23	for	for	ADP
taxlaw-2793	7	24	taxing	tax	VERB
taxlaw-2793	7	25	foreign	foreign	ADJ
taxlaw-2793	7	26	investment	investment	NOUN
taxlaw-2793	7	27	is	be	AUX
taxlaw-2793	7	28	appropriate	appropriate	ADJ
taxlaw-2793	7	29	in	in	ADP
taxlaw-2793	7	30	the	the	DET
taxlaw-2793	7	31	near	near	ADJ
taxlaw-2793	7	32	term	term	NOUN
taxlaw-2793	7	33	.	.	PUNCT
taxlaw-2793	8	1	'	'	PUNCT
taxlaw-2793	8	2	onetheless	onetheless	NOUN
taxlaw-2793	8	3	,	,	PUNCT
taxlaw-2793	8	4	because	because	SCONJ
taxlaw-2793	8	5	tax	tax	NOUN
taxlaw-2793	8	6	policy	policy	NOUN
taxlaw-2793	8	7	plays	play	VERB
taxlaw-2793	8	8	a	a	DET
taxlaw-2793	8	9	subsidiary	subsidiary	ADJ
taxlaw-2793	8	10	role	role	NOUN
taxlaw-2793	8	11	to	to	ADP
taxlaw-2793	8	12	other	other	ADJ
taxlaw-2793	8	13	regulatory	regulatory	ADJ
taxlaw-2793	8	14	policy	policy	NOUN
taxlaw-2793	8	15	in	in	ADP
taxlaw-2793	8	16	the	the	DET
taxlaw-2793	8	17	treatment	treatment	NOUN
taxlaw-2793	8	18	of	of	ADP
taxlaw-2793	8	19	foreign	foreign	ADJ
taxlaw-2793	8	20	investments	investment	NOUN
taxlaw-2793	8	21	,	,	PUNCT
taxlaw-2793	8	22	cogent	cogent	ADJ
taxlaw-2793	8	23	arguments	argument	NOUN
taxlaw-2793	8	24	can	can	AUX
taxlaw-2793	8	25	be	be	AUX
taxlaw-2793	8	26	advanced	advanced	ADJ
taxlaw-2793	8	27	for	for	ADP
taxlaw-2793	8	28	adopting	adopt	VERB
taxlaw-2793	8	29	an	an	DET
taxlaw-2793	8	30	interpretation	interpretation	NOUN
taxlaw-2793	8	31	of	of	ADP
taxlaw-2793	8	32	“	"	PUNCT
taxlaw-2793	8	33	establishment	establishment	NOUN
taxlaw-2793	8	34	”	"	PUNCT
taxlaw-2793	8	35	that	that	PRON
taxlaw-2793	8	36	allows	allow	VERB
taxlaw-2793	8	37	foreign	foreign	ADJ
taxlaw-2793	8	38	portfolio	portfolio	NOUN
taxlaw-2793	8	39	investment	investment	NOUN
taxlaw-2793	8	40	already	already	ADV
taxlaw-2793	8	41	identified	identify	VERB
taxlaw-2793	8	42	as	as	ADP
taxlaw-2793	8	43	beneficial	beneficial	ADJ
taxlaw-2793	8	44	for	for	SCONJ
taxlaw-2793	8	45	china	china	PROPN
taxlaw-2793	8	46	to	to	PART
taxlaw-2793	8	47	proceed	proceed	VERB
taxlaw-2793	8	48	.	.	PUNCT
taxlaw-2793	9	1	*	*	PUNCT
taxlaw-2793	9	2	associate	associate	NOUN
taxlaw-2793	9	3	professor	professor	NOUN
taxlaw-2793	9	4	,	,	PUNCT
taxlaw-2793	9	5	china	china	PROPN
taxlaw-2793	9	6	university	university	PROPN
taxlaw-2793	9	7	of	of	ADP
taxlaw-2793	9	8	political	political	ADJ
taxlaw-2793	9	9	science	science	NOUN
taxlaw-2793	9	10	and	and	CCONJ
taxlaw-2793	9	11	law	law	NOUN
taxlaw-2793	9	12	,	,	PUNCT
taxlaw-2793	9	13	beijing	beijing	PROPN
taxlaw-2793	9	14	.	.	PUNCT
taxlaw-2793	10	1	i	i	PRON
taxlaw-2793	10	2	am	be	AUX
taxlaw-2793	10	3	grateful	grateful	ADJ
taxlaw-2793	10	4	to	to	ADP
taxlaw-2793	10	5	huang	huang	PROPN
taxlaw-2793	10	6	zhen	zhen	PROPN
taxlaw-2793	10	7	,	,	PUNCT
taxlaw-2793	10	8	tong	tong	PROPN
taxlaw-2793	10	9	yingying	yingying	PROPN
taxlaw-2793	10	10	and	and	CCONJ
taxlaw-2793	10	11	li	li	PROPN
taxlaw-2793	10	12	kaigeng	kaigeng	PROPN
taxlaw-2793	10	13	for	for	ADP
taxlaw-2793	10	14	research	research	NOUN
taxlaw-2793	10	15	assistance	assistance	NOUN
taxlaw-2793	10	16	,	,	PUNCT
taxlaw-2793	10	17	and	and	CCONJ
taxlaw-2793	10	18	to	to	ADP
taxlaw-2793	10	19	mr	mr	PROPN
taxlaw-2793	10	20	.	.	PROPN
taxlaw-2793	10	21	jeffery	jeffery	PROPN
taxlaw-2793	10	22	kadet	kadet	PROPN
taxlaw-2793	10	23	and	and	CCONJ
taxlaw-2793	10	24	professor	professor	PROPN
taxlaw-2793	10	25	adam	adam	PROPN
taxlaw-2793	10	26	chodorow	chodorow	VERB
taxlaw-2793	10	27	for	for	ADP
taxlaw-2793	10	28	very	very	ADV
taxlaw-2793	10	29	helpful	helpful	ADJ
taxlaw-2793	10	30	comments	comment	NOUN
taxlaw-2793	10	31	on	on	ADP
taxlaw-2793	10	32	earlier	early	ADJ
taxlaw-2793	10	33	drafts	draft	NOUN
taxlaw-2793	10	34	of	of	ADP
taxlaw-2793	10	35	this	this	DET
taxlaw-2793	10	36	paper	paper	NOUN
taxlaw-2793	10	37	.	.	PUNCT
taxlaw-2793	11	1	author	author	NOUN
taxlaw-2793	11	2	email	email	NOUN
taxlaw-2793	11	3	:	:	PUNCT
taxlaw-2793	11	4	wei.cui@aya.yale.edu	wei.cui@aya.yale.edu	PROPN
taxlaw-2793	11	5	.	.	PUNCT
taxlaw-2793	11	6	2010	2010	NUM
taxlaw-2793	11	7	]	]	PUNCT
taxlaw-2793	11	8	“	"	PUNCT
taxlaw-2793	11	9	establishme't	establishme't	PROPN
taxlaw-2793	11	10	”	"	PUNCT
taxlaw-2793	11	11	i	i	PRON
taxlaw-2793	11	12	'	'	PUNCT
taxlaw-2793	11	13	chi'ese	chi'ese	ADJ
taxlaw-2793	11	14	tax	tax	NOUN
taxlaw-2793	11	15	47	47	NUM
taxlaw-2793	11	16	introduction	introduction	NOUN
taxlaw-2793	11	17	............................................................................................	............................................................................................	PUNCT
taxlaw-2793	12	1	47	47	NUM
taxlaw-2793	12	2	i.	i.	NOUN
taxlaw-2793	12	3	legal	legal	ADJ
taxlaw-2793	12	4	,	,	PUNCT
taxlaw-2793	12	5	regulatory	regulatory	ADJ
taxlaw-2793	12	6	and	and	CCONJ
taxlaw-2793	12	7	commercial	commercial	ADJ
taxlaw-2793	12	8	context	context	NOUN
taxlaw-2793	12	9	for	for	ADP
taxlaw-2793	12	10	the	the	DET
taxlaw-2793	12	11	concept	concept	NOUN
taxlaw-2793	12	12	of	of	ADP
taxlaw-2793	12	13	“	"	PUNCT
taxlaw-2793	12	14	establishment	establishment	NOUN
taxlaw-2793	12	15	”	"	PUNCT
taxlaw-2793	12	16	......................................	......................................	PUNCT
taxlaw-2793	13	1	52	52	NUM
taxlaw-2793	13	2	a.	a.	NOUN
taxlaw-2793	13	3	historical	historical	ADJ
taxlaw-2793	13	4	bias	bias	NOUN
taxlaw-2793	13	5	against	against	ADP
taxlaw-2793	13	6	unincorporated	unincorporated	ADJ
taxlaw-2793	13	7	forms	form	NOUN
taxlaw-2793	13	8	.................	.................	PUNCT
taxlaw-2793	13	9	53	53	NUM
taxlaw-2793	13	10	b.	b.	PROPN
taxlaw-2793	13	11	recent	recent	ADJ
taxlaw-2793	13	12	advances	advance	NOUN
taxlaw-2793	13	13	in	in	ADP
taxlaw-2793	13	14	partnership	partnership	NOUN
taxlaw-2793	13	15	forms	form	NOUN
taxlaw-2793	13	16	.............................	.............................	PUNCT
taxlaw-2793	13	17	58	58	NUM
taxlaw-2793	13	18	c.	c.	NOUN
taxlaw-2793	13	19	increased	increase	VERB
taxlaw-2793	13	20	foreign	foreign	ADJ
taxlaw-2793	13	21	portfolio	portfolio	NOUN
taxlaw-2793	13	22	investment	investment	NOUN
taxlaw-2793	13	23	.............................	.............................	PUNCT
taxlaw-2793	14	1	60	60	NUM
taxlaw-2793	14	2	ii	ii	NOUN
taxlaw-2793	14	3	.	.	PUNCT
taxlaw-2793	14	4	statutory	statutory	ADJ
taxlaw-2793	14	5	concept	concept	NOUN
taxlaw-2793	14	6	of	of	ADP
taxlaw-2793	14	7	“	"	PUNCT
taxlaw-2793	14	8	establishment	establishment	NOUN
taxlaw-2793	14	9	,	,	PUNCT
taxlaw-2793	14	10	”	"	PUNCT
taxlaw-2793	14	11	its	its	PRON
taxlaw-2793	14	12	evolution	evolution	NOUN
taxlaw-2793	14	13	and	and	CCONJ
taxlaw-2793	14	14	importance	importance	NOUN
taxlaw-2793	14	15	................................................	................................................	PUNCT
taxlaw-2793	14	16	63	63	NUM
taxlaw-2793	14	17	a.	a.	NOUN
taxlaw-2793	14	18	statutory	statutory	ADJ
taxlaw-2793	14	19	and	and	CCONJ
taxlaw-2793	14	20	quasi	quasi	ADJ
taxlaw-2793	14	21	-	-	ADJ
taxlaw-2793	14	22	statutory	statutory	ADJ
taxlaw-2793	14	23	definitions	definition	NOUN
taxlaw-2793	14	24	.........................	.........................	PUNCT
taxlaw-2793	14	25	65	65	NUM
taxlaw-2793	14	26	b.	b.	PROPN
taxlaw-2793	14	27	administrative	administrative	ADJ
taxlaw-2793	14	28	announcements	announcement	NOUN
taxlaw-2793	14	29	.........................................	.........................................	PUNCT
taxlaw-2793	14	30	68	68	NUM
taxlaw-2793	14	31	c.	c.	NOUN
taxlaw-2793	14	32	new	new	ADJ
taxlaw-2793	14	33	uncertainties	uncertainty	NOUN
taxlaw-2793	14	34	..............................................................	..............................................................	PUNCT
taxlaw-2793	14	35	72	72	NUM
taxlaw-2793	14	36	iii	iii	NOUN
taxlaw-2793	14	37	.	.	PUNCT
taxlaw-2793	14	38	policy	policy	NOUN
taxlaw-2793	14	39	issues	issue	NOUN
taxlaw-2793	14	40	and	and	CCONJ
taxlaw-2793	14	41	the	the	DET
taxlaw-2793	14	42	interpretation	interpretation	NOUN
taxlaw-2793	14	43	of	of	ADP
taxlaw-2793	14	44	“	"	PUNCT
taxlaw-2793	14	45	establishment	establishment	NOUN
taxlaw-2793	14	46	”	"	PUNCT
taxlaw-2793	14	47	..................................................................	..................................................................	PUNCT
taxlaw-2793	14	48	76	76	NUM
taxlaw-2793	14	49	a.	a.	NOUN
taxlaw-2793	14	50	general	general	ADJ
taxlaw-2793	14	51	tax	tax	NOUN
taxlaw-2793	14	52	policy	policy	NOUN
taxlaw-2793	14	53	toward	toward	ADP
taxlaw-2793	14	54	inbound	inbound	PROPN
taxlaw-2793	14	55	portfolio	portfolio	NOUN
taxlaw-2793	14	56	investment	investment	NOUN
taxlaw-2793	14	57	..........................................................................	..........................................................................	PUNCT
taxlaw-2793	15	1	76	76	NUM
taxlaw-2793	15	2	1	1	NUM
taxlaw-2793	15	3	.	.	PUNCT
taxlaw-2793	16	1	assuming	assume	VERB
taxlaw-2793	16	2	similar	similar	ADJ
taxlaw-2793	16	3	functions	function	NOUN
taxlaw-2793	16	4	for	for	ADP
taxlaw-2793	16	5	tax	tax	NOUN
taxlaw-2793	16	6	and	and	CCONJ
taxlaw-2793	16	7	regulatory	regulatory	ADJ
taxlaw-2793	16	8	policies	policy	NOUN
taxlaw-2793	16	9	.....................................................	.....................................................	PUNCT
taxlaw-2793	17	1	77	77	NUM
taxlaw-2793	17	2	2	2	NUM
taxlaw-2793	17	3	.	.	PUNCT
taxlaw-2793	18	1	assuming	assume	VERB
taxlaw-2793	18	2	that	that	SCONJ
taxlaw-2793	18	3	tax	tax	NOUN
taxlaw-2793	18	4	and	and	CCONJ
taxlaw-2793	18	5	regulatory	regulatory	ADJ
taxlaw-2793	18	6	polices	police	NOUN
taxlaw-2793	18	7	have	have	VERB
taxlaw-2793	18	8	different	different	ADJ
taxlaw-2793	18	9	functions	function	NOUN
taxlaw-2793	18	10	.....................................................	.....................................................	PUNCT
taxlaw-2793	18	11	80	80	NUM
taxlaw-2793	18	12	b.	b.	PROPN
taxlaw-2793	18	13	interpretation	interpretation	NOUN
taxlaw-2793	18	14	of	of	ADP
taxlaw-2793	18	15	“	"	PUNCT
taxlaw-2793	18	16	establishment	establishment	NOUN
taxlaw-2793	18	17	”	"	PUNCT
taxlaw-2793	18	18	for	for	ADP
taxlaw-2793	18	19	investment	investment	NOUN
taxlaw-2793	18	20	in	in	ADP
taxlaw-2793	18	21	partnerships	partnership	NOUN
taxlaw-2793	18	22	........................................................................	........................................................................	PUNCT
taxlaw-2793	18	23	83	83	NUM
taxlaw-2793	18	24	1	1	NUM
taxlaw-2793	18	25	.	.	PUNCT
taxlaw-2793	18	26	symmetry	symmetry	NOUN
taxlaw-2793	18	27	between	between	ADP
taxlaw-2793	18	28	foreignand	foreignand	NOUN
taxlaw-2793	18	29	domesticallyinvested	domesticallyinveste	VERB
taxlaw-2793	18	30	partnerships	partnership	NOUN
taxlaw-2793	18	31	..................................................	..................................................	PUNCT
taxlaw-2793	18	32	83	83	NUM
taxlaw-2793	18	33	2	2	NUM
taxlaw-2793	18	34	.	.	PUNCT
taxlaw-2793	18	35	implication	implication	NOUN
taxlaw-2793	18	36	for	for	ADP
taxlaw-2793	18	37	partnership	partnership	NOUN
taxlaw-2793	18	38	funds	fund	NOUN
taxlaw-2793	18	39	in	in	ADP
taxlaw-2793	18	40	china	china	PROPN
taxlaw-2793	18	41	................	................	PUNCT
taxlaw-2793	18	42	87	87	NUM
taxlaw-2793	18	43	conclusion	conclusion	NOUN
taxlaw-2793	18	44	...............................................................................................	...............................................................................................	PUNCT
taxlaw-2793	18	45	89	89	NUM
taxlaw-2793	18	46	introduction	introduction	NOUN
taxlaw-2793	18	47	a	a	DET
taxlaw-2793	18	48	basic	basic	ADJ
taxlaw-2793	18	49	similarity	similarity	NOUN
taxlaw-2793	18	50	between	between	ADP
taxlaw-2793	18	51	the	the	DET
taxlaw-2793	18	52	chinese	chinese	ADJ
taxlaw-2793	18	53	approach	approach	NOUN
taxlaw-2793	18	54	to	to	ADP
taxlaw-2793	18	55	international	international	ADJ
taxlaw-2793	18	56	income	income	NOUN
taxlaw-2793	18	57	taxation	taxation	NOUN
taxlaw-2793	18	58	and	and	CCONJ
taxlaw-2793	18	59	that	that	SCONJ
taxlaw-2793	18	60	of	of	ADP
taxlaw-2793	18	61	many	many	ADJ
taxlaw-2793	18	62	other	other	ADJ
taxlaw-2793	18	63	countries	country	NOUN
taxlaw-2793	18	64	is	be	AUX
taxlaw-2793	18	65	the	the	DET
taxlaw-2793	18	66	two	two	NUM
taxlaw-2793	18	67	-	-	PUNCT
taxlaw-2793	18	68	tiered	tiere	VERB
taxlaw-2793	18	69	system	system	NOUN
taxlaw-2793	18	70	china	china	PROPN
taxlaw-2793	18	71	uses	use	VERB
taxlaw-2793	18	72	to	to	PART
taxlaw-2793	18	73	tax	tax	VERB
taxlaw-2793	18	74	inbound	inbound	ADJ
taxlaw-2793	18	75	foreign	foreign	ADJ
taxlaw-2793	18	76	investments	investment	NOUN
taxlaw-2793	18	77	:	:	PUNCT
taxlaw-2793	18	78	some	some	DET
taxlaw-2793	18	79	items	item	NOUN
taxlaw-2793	18	80	of	of	ADP
taxlaw-2793	18	81	income	income	NOUN
taxlaw-2793	18	82	earned	earn	VERB
taxlaw-2793	18	83	by	by	ADP
taxlaw-2793	18	84	foreigners	foreigner	NOUN
taxlaw-2793	18	85	are	be	AUX
taxlaw-2793	18	86	taxed	tax	VERB
taxlaw-2793	18	87	on	on	ADP
taxlaw-2793	18	88	a	a	DET
taxlaw-2793	18	89	gross	gross	ADJ
taxlaw-2793	18	90	-	-	PUNCT
taxlaw-2793	18	91	income	income	NOUN
taxlaw-2793	18	92	basis	basis	NOUN
taxlaw-2793	18	93	,	,	PUNCT
taxlaw-2793	18	94	primarily	primarily	ADV
taxlaw-2793	18	95	by	by	ADP
taxlaw-2793	18	96	way	way	NOUN
taxlaw-2793	18	97	of	of	ADP
taxlaw-2793	18	98	withholding	withholding	NOUN
taxlaw-2793	18	99	,	,	PUNCT
taxlaw-2793	18	100	while	while	SCONJ
taxlaw-2793	18	101	others	other	NOUN
taxlaw-2793	18	102	are	be	AUX
taxlaw-2793	18	103	taxed	tax	VERB
taxlaw-2793	18	104	on	on	ADP
taxlaw-2793	18	105	a	a	DET
taxlaw-2793	18	106	net	net	ADJ
taxlaw-2793	18	107	-	-	PUNCT
taxlaw-2793	18	108	income	income	NOUN
taxlaw-2793	18	109	basis	basis	NOUN
taxlaw-2793	18	110	,	,	PUNCT
taxlaw-2793	18	111	through	through	ADP
taxlaw-2793	18	112	the	the	DET
taxlaw-2793	18	113	filing	filing	NOUN
taxlaw-2793	18	114	of	of	ADP
taxlaw-2793	18	115	annual	annual	ADJ
taxlaw-2793	18	116	tax	tax	NOUN
taxlaw-2793	18	117	returns	return	NOUN
taxlaw-2793	18	118	that	that	PRON
taxlaw-2793	18	119	account	account	VERB
taxlaw-2793	18	120	for	for	ADP
taxlaw-2793	18	121	both	both	DET
taxlaw-2793	18	122	income	income	NOUN
taxlaw-2793	18	123	and	and	CCONJ
taxlaw-2793	18	124	expenses	expense	NOUN
taxlaw-2793	18	125	.	.	PUNCT
taxlaw-2793	19	1	in	in	ADP
taxlaw-2793	19	2	the	the	DET
taxlaw-2793	19	3	u.s	u.s	PROPN
taxlaw-2793	19	4	.	.	PROPN
taxlaw-2793	19	5	,	,	PUNCT
taxlaw-2793	19	6	as	as	ADP
taxlaw-2793	19	7	a	a	DET
taxlaw-2793	19	8	comparative	comparative	ADJ
taxlaw-2793	19	9	example	example	NOUN
taxlaw-2793	19	10	,	,	PUNCT
taxlaw-2793	19	11	whether	whether	SCONJ
taxlaw-2793	19	12	an	an	DET
taxlaw-2793	19	13	item	item	NOUN
taxlaw-2793	19	14	of	of	ADP
taxlaw-2793	19	15	income	income	NOUN
taxlaw-2793	19	16	is	be	AUX
taxlaw-2793	19	17	subject	subject	ADJ
taxlaw-2793	19	18	to	to	ADP
taxlaw-2793	19	19	one	one	NUM
taxlaw-2793	19	20	or	or	CCONJ
taxlaw-2793	19	21	the	the	DET
taxlaw-2793	19	22	other	other	ADJ
taxlaw-2793	19	23	mode	mode	NOUN
taxlaw-2793	19	24	of	of	ADP
taxlaw-2793	19	25	taxation	taxation	NOUN
taxlaw-2793	19	26	turns	turn	VERB
taxlaw-2793	19	27	upon	upon	SCONJ
taxlaw-2793	19	28	whether	whether	SCONJ
taxlaw-2793	19	29	the	the	DET
taxlaw-2793	19	30	foreign	foreign	ADJ
taxlaw-2793	19	31	recipient	recipient	NOUN
taxlaw-2793	19	32	of	of	ADP
taxlaw-2793	19	33	income	income	NOUN
taxlaw-2793	19	34	is	be	AUX
taxlaw-2793	19	35	engaged	engage	VERB
taxlaw-2793	19	36	in	in	ADP
taxlaw-2793	19	37	a	a	DET
taxlaw-2793	19	38	“	"	PUNCT
taxlaw-2793	19	39	trade	trade	NOUN
taxlaw-2793	19	40	or	or	CCONJ
taxlaw-2793	19	41	business	business	NOUN
taxlaw-2793	19	42	”	"	PUNCT
taxlaw-2793	19	43	in	in	ADP
taxlaw-2793	19	44	the	the	DET
taxlaw-2793	19	45	u.s	u.s	PROPN
taxlaw-2793	19	46	.	.	PROPN
taxlaw-2793	19	47	and	and	CCONJ
taxlaw-2793	19	48	whether	whether	SCONJ
taxlaw-2793	19	49	the	the	DET
taxlaw-2793	19	50	income	income	NOUN
taxlaw-2793	19	51	is	be	AUX
taxlaw-2793	19	52	“	"	PUNCT
taxlaw-2793	19	53	effectively	effectively	ADV
taxlaw-2793	19	54	connected	connect	VERB
taxlaw-2793	19	55	”	"	PUNCT
taxlaw-2793	19	56	with	with	ADP
taxlaw-2793	19	57	such	such	ADJ
taxlaw-2793	19	58	u.s	u.s	PROPN
taxlaw-2793	19	59	.	.	PROPN
taxlaw-2793	19	60	trade	trade	NOUN
taxlaw-2793	19	61	or	or	CCONJ
taxlaw-2793	19	62	business.1	business.1	NOUN
taxlaw-2793	19	63	in	in	ADP
taxlaw-2793	19	64	china	china	PROPN
taxlaw-2793	19	65	,	,	PUNCT
taxlaw-2793	19	66	a	a	DET
taxlaw-2793	19	67	similar	similar	ADJ
taxlaw-2793	19	68	determination	determination	NOUN
taxlaw-2793	19	69	for	for	ADP
taxlaw-2793	19	70	a	a	DET
taxlaw-2793	19	71	foreign	foreign	ADJ
taxlaw-2793	19	72	non	non	ADJ
taxlaw-2793	19	73	-	-	ADJ
taxlaw-2793	19	74	individual	individual	ADJ
taxlaw-2793	19	75	taxpayer	taxpayer	NOUN
taxlaw-2793	19	76	1	1	NUM
taxlaw-2793	19	77	.	.	PUNCT
taxlaw-2793	19	78	i.r.c	i.r.c	NOUN
taxlaw-2793	19	79	.	.	PUNCT
taxlaw-2793	20	1	§	§	PROPN
taxlaw-2793	20	2	§	§	PROPN
taxlaw-2793	20	3	871	871	NUM
taxlaw-2793	20	4	,	,	PUNCT
taxlaw-2793	20	5	881	881	NUM
taxlaw-2793	20	6	,	,	PUNCT
taxlaw-2793	20	7	882	882	NUM
taxlaw-2793	20	8	(	(	PUNCT
taxlaw-2793	20	9	2009	2009	NUM
taxlaw-2793	20	10	)	)	PUNCT
taxlaw-2793	20	11	.	.	PUNCT
taxlaw-2793	21	1	48	48	NUM
taxlaw-2793	21	2	columbia	columbia	PROPN
taxlaw-2793	21	3	jour'al	jour'al	PROPN
taxlaw-2793	21	4	of	of	ADP
taxlaw-2793	21	5	tax	tax	NOUN
taxlaw-2793	21	6	law	law	NOUN
taxlaw-2793	21	7	[	[	X
taxlaw-2793	21	8	vol	vol	NOUN
taxlaw-2793	21	9	.	.	PUNCT
taxlaw-2793	22	1	1:46	1:46	NUM
taxlaw-2793	22	2	depends	depend	VERB
taxlaw-2793	22	3	on	on	ADP
taxlaw-2793	22	4	whether	whether	SCONJ
taxlaw-2793	22	5	the	the	DET
taxlaw-2793	22	6	foreign	foreign	ADJ
taxlaw-2793	22	7	entity	entity	NOUN
taxlaw-2793	22	8	’s	’s	PART
taxlaw-2793	22	9	income	income	NOUN
taxlaw-2793	22	10	is	be	AUX
taxlaw-2793	22	11	effectively	effectively	ADV
taxlaw-2793	22	12	connected	connect	VERB
taxlaw-2793	22	13	with	with	ADP
taxlaw-2793	22	14	an	an	DET
taxlaw-2793	22	15	“	"	PUNCT
taxlaw-2793	22	16	establishment	establishment	NOUN
taxlaw-2793	22	17	or	or	CCONJ
taxlaw-2793	22	18	site	site	NOUN
taxlaw-2793	22	19	”	"	PUNCT
taxlaw-2793	22	20	(	(	PUNCT
taxlaw-2793	22	21	“	"	PUNCT
taxlaw-2793	22	22	jigouchangsuo	jigouchangsuo	ADJ
taxlaw-2793	22	23	,	,	PUNCT
taxlaw-2793	22	24	”	"	PUNCT
taxlaw-2793	22	25	or	or	CCONJ
taxlaw-2793	22	26	“	"	PUNCT
taxlaw-2793	22	27	establishment	establishment	NOUN
taxlaw-2793	22	28	”	"	PUNCT
taxlaw-2793	22	29	for	for	ADP
taxlaw-2793	22	30	short	short	ADJ
taxlaw-2793	22	31	)	)	PUNCT
taxlaw-2793	22	32	in	in	ADP
taxlaw-2793	22	33	china.2	china.2	PROPN
taxlaw-2793	22	34	the	the	DET
taxlaw-2793	22	35	existence	existence	NOUN
taxlaw-2793	22	36	of	of	ADP
taxlaw-2793	22	37	this	this	DET
taxlaw-2793	22	38	point	point	NOUN
taxlaw-2793	22	39	of	of	ADP
taxlaw-2793	22	40	resemblance	resemblance	NOUN
taxlaw-2793	22	41	between	between	ADP
taxlaw-2793	22	42	chinese	chinese	ADJ
taxlaw-2793	22	43	and	and	CCONJ
taxlaw-2793	22	44	american	american	ADJ
taxlaw-2793	22	45	inbound	inbound	PROPN
taxlaw-2793	22	46	income	income	NOUN
taxlaw-2793	22	47	taxation	taxation	NOUN
taxlaw-2793	22	48	is	be	AUX
taxlaw-2793	22	49	in	in	ADP
taxlaw-2793	22	50	itself	itself	PRON
taxlaw-2793	22	51	unsurprising	unsurprising	ADJ
taxlaw-2793	22	52	.	.	PUNCT
taxlaw-2793	23	1	there	there	PRON
taxlaw-2793	23	2	is	be	VERB
taxlaw-2793	23	3	,	,	PUNCT
taxlaw-2793	23	4	after	after	ADV
taxlaw-2793	23	5	all	all	ADV
taxlaw-2793	23	6	,	,	PUNCT
taxlaw-2793	23	7	the	the	DET
taxlaw-2793	23	8	income	income	NOUN
taxlaw-2793	23	9	tax	tax	NOUN
taxlaw-2793	23	10	treaty	treaty	NOUN
taxlaw-2793	23	11	concept	concept	NOUN
taxlaw-2793	23	12	of	of	ADP
taxlaw-2793	23	13	“	"	PUNCT
taxlaw-2793	23	14	permanent	permanent	ADJ
taxlaw-2793	23	15	establishment	establishment	NOUN
taxlaw-2793	23	16	,	,	PUNCT
taxlaw-2793	23	17	”	"	PUNCT
taxlaw-2793	23	18	which	which	PRON
taxlaw-2793	23	19	determines	determine	VERB
taxlaw-2793	23	20	whether	whether	SCONJ
taxlaw-2793	23	21	the	the	DET
taxlaw-2793	23	22	business	business	NOUN
taxlaw-2793	23	23	profits	profit	NOUN
taxlaw-2793	23	24	of	of	ADP
taxlaw-2793	23	25	an	an	DET
taxlaw-2793	23	26	enterprise	enterprise	NOUN
taxlaw-2793	23	27	are	be	AUX
taxlaw-2793	23	28	taxable	taxable	ADJ
taxlaw-2793	23	29	on	on	ADP
taxlaw-2793	23	30	a	a	DET
taxlaw-2793	23	31	net	net	ADJ
taxlaw-2793	23	32	-	-	PUNCT
taxlaw-2793	23	33	income	income	NOUN
taxlaw-2793	23	34	basis	basis	NOUN
taxlaw-2793	23	35	in	in	ADP
taxlaw-2793	23	36	the	the	DET
taxlaw-2793	23	37	country	country	NOUN
taxlaw-2793	23	38	where	where	SCONJ
taxlaw-2793	23	39	the	the	DET
taxlaw-2793	23	40	income	income	NOUN
taxlaw-2793	23	41	arises.3	arises.3	PROPN
taxlaw-2793	23	42	this	this	PRON
taxlaw-2793	23	43	suggests	suggest	VERB
taxlaw-2793	23	44	that	that	SCONJ
taxlaw-2793	23	45	most	most	ADJ
taxlaw-2793	23	46	countries	country	NOUN
taxlaw-2793	23	47	adopt	adopt	VERB
taxlaw-2793	23	48	some	some	DET
taxlaw-2793	23	49	combination	combination	NOUN
taxlaw-2793	23	50	of	of	ADP
taxlaw-2793	23	51	taxation	taxation	NOUN
taxlaw-2793	23	52	on	on	ADP
taxlaw-2793	23	53	the	the	DET
taxlaw-2793	23	54	basis	basis	NOUN
taxlaw-2793	23	55	of	of	ADP
taxlaw-2793	23	56	net	net	ADJ
taxlaw-2793	23	57	and	and	CCONJ
taxlaw-2793	23	58	gross	gross	ADJ
taxlaw-2793	23	59	income	income	NOUN
taxlaw-2793	23	60	for	for	ADP
taxlaw-2793	23	61	inbound	inbound	ADJ
taxlaw-2793	23	62	investments	investment	NOUN
taxlaw-2793	23	63	.	.	PUNCT
taxlaw-2793	24	1	however	however	ADV
taxlaw-2793	24	2	,	,	PUNCT
taxlaw-2793	24	3	u.s	u.s	PROPN
taxlaw-2793	24	4	.	.	PROPN
taxlaw-2793	24	5	tax	tax	NOUN
taxlaw-2793	24	6	lawyers	lawyer	NOUN
taxlaw-2793	24	7	generally	generally	ADV
taxlaw-2793	24	8	are	be	AUX
taxlaw-2793	24	9	careful	careful	ADJ
taxlaw-2793	24	10	in	in	ADP
taxlaw-2793	24	11	distinguishing	distinguish	VERB
taxlaw-2793	24	12	between	between	ADP
taxlaw-2793	24	13	domestic	domestic	ADJ
taxlaw-2793	24	14	and	and	CCONJ
taxlaw-2793	24	15	treaty	treaty	NOUN
taxlaw-2793	24	16	law	law	NOUN
taxlaw-2793	24	17	concepts	concept	NOUN
taxlaw-2793	24	18	.	.	PUNCT
taxlaw-2793	25	1	in	in	ADP
taxlaw-2793	25	2	the	the	DET
taxlaw-2793	25	3	u.s	u.s	PROPN
taxlaw-2793	25	4	.	.	PROPN
taxlaw-2793	25	5	,	,	PUNCT
taxlaw-2793	25	6	for	for	ADP
taxlaw-2793	25	7	example	example	NOUN
taxlaw-2793	25	8	,	,	PUNCT
taxlaw-2793	25	9	the	the	DET
taxlaw-2793	25	10	“	"	PUNCT
taxlaw-2793	25	11	u.s	u.s	PROPN
taxlaw-2793	25	12	.	.	PROPN
taxlaw-2793	25	13	trade	trade	PROPN
taxlaw-2793	25	14	or	or	CCONJ
taxlaw-2793	25	15	business”4	business”4	NOUN
taxlaw-2793	25	16	concept	concept	NOUN
taxlaw-2793	25	17	carries	carry	VERB
taxlaw-2793	25	18	most	most	ADJ
taxlaw-2793	25	19	of	of	ADP
taxlaw-2793	25	20	the	the	DET
taxlaw-2793	25	21	weight	weight	NOUN
taxlaw-2793	25	22	in	in	ADP
taxlaw-2793	25	23	determining	determine	VERB
taxlaw-2793	25	24	whether	whether	SCONJ
taxlaw-2793	25	25	foreigners	foreigner	NOUN
taxlaw-2793	25	26	might	might	AUX
taxlaw-2793	25	27	be	be	AUX
taxlaw-2793	25	28	taxable	taxable	ADJ
taxlaw-2793	25	29	on	on	ADP
taxlaw-2793	25	30	a	a	DET
taxlaw-2793	25	31	net	net	ADJ
taxlaw-2793	25	32	-	-	PUNCT
taxlaw-2793	25	33	income	income	NOUN
taxlaw-2793	25	34	basis	basis	NOUN
taxlaw-2793	25	35	,	,	PUNCT
taxlaw-2793	25	36	whereas	whereas	SCONJ
taxlaw-2793	25	37	the	the	DET
taxlaw-2793	25	38	“	"	PUNCT
taxlaw-2793	25	39	permanent	permanent	ADJ
taxlaw-2793	25	40	establishment	establishment	NOUN
taxlaw-2793	25	41	”	"	PUNCT
taxlaw-2793	25	42	concept	concept	NOUN
taxlaw-2793	25	43	performs	perform	VERB
taxlaw-2793	25	44	,	,	PUNCT
taxlaw-2793	25	45	for	for	ADP
taxlaw-2793	25	46	the	the	DET
taxlaw-2793	25	47	most	most	ADJ
taxlaw-2793	25	48	part	part	NOUN
taxlaw-2793	25	49	,	,	PUNCT
taxlaw-2793	25	50	a	a	DET
taxlaw-2793	25	51	secondary	secondary	ADJ
taxlaw-2793	25	52	function	function	NOUN
taxlaw-2793	25	53	in	in	ADP
taxlaw-2793	25	54	determining	determine	VERB
taxlaw-2793	25	55	how	how	SCONJ
taxlaw-2793	25	56	a	a	DET
taxlaw-2793	25	57	nonresident	nonresident	NOUN
taxlaw-2793	25	58	would	would	AUX
taxlaw-2793	25	59	be	be	AUX
taxlaw-2793	25	60	taxed	tax	VERB
taxlaw-2793	25	61	in	in	ADP
taxlaw-2793	25	62	the	the	DET
taxlaw-2793	25	63	u.s.5	u.s.5	NOUN
taxlaw-2793	25	64	similarly	similarly	ADV
taxlaw-2793	25	65	,	,	PUNCT
taxlaw-2793	25	66	it	it	PRON
taxlaw-2793	25	67	is	be	AUX
taxlaw-2793	25	68	prudent	prudent	ADJ
taxlaw-2793	25	69	to	to	PART
taxlaw-2793	25	70	expect	expect	VERB
taxlaw-2793	25	71	that	that	SCONJ
taxlaw-2793	25	72	the	the	DET
taxlaw-2793	25	73	“	"	PUNCT
taxlaw-2793	25	74	permanent	permanent	ADJ
taxlaw-2793	25	75	establishment	establishment	NOUN
taxlaw-2793	25	76	”	"	PUNCT
taxlaw-2793	25	77	concept	concept	NOUN
taxlaw-2793	25	78	would	would	AUX
taxlaw-2793	25	79	not	not	PART
taxlaw-2793	25	80	capture	capture	VERB
taxlaw-2793	25	81	how	how	SCONJ
taxlaw-2793	25	82	other	other	ADJ
taxlaw-2793	25	83	countries	country	NOUN
taxlaw-2793	25	84	draw	draw	VERB
taxlaw-2793	25	85	the	the	DET
taxlaw-2793	25	86	line	line	NOUN
taxlaw-2793	25	87	between	between	ADP
taxlaw-2793	25	88	netand	netand	ADJ
taxlaw-2793	25	89	gross	gross	ADJ
taxlaw-2793	25	90	-	-	PUNCT
taxlaw-2793	25	91	income	income	NOUN
taxlaw-2793	25	92	basis	basis	NOUN
taxlaw-2793	25	93	taxation	taxation	NOUN
taxlaw-2793	25	94	,	,	PUNCT
taxlaw-2793	25	95	and	and	CCONJ
taxlaw-2793	25	96	this	this	DET
taxlaw-2793	25	97	determination	determination	NOUN
taxlaw-2793	25	98	for	for	ADP
taxlaw-2793	25	99	a	a	DET
taxlaw-2793	25	100	foreign	foreign	ADJ
taxlaw-2793	25	101	investor	investor	NOUN
taxlaw-2793	25	102	in	in	ADP
taxlaw-2793	25	103	china	china	PROPN
taxlaw-2793	25	104	will	will	AUX
taxlaw-2793	25	105	rest	rest	VERB
taxlaw-2793	25	106	on	on	ADP
taxlaw-2793	25	107	the	the	DET
taxlaw-2793	25	108	interpretation	interpretation	NOUN
taxlaw-2793	25	109	of	of	ADP
taxlaw-2793	25	110	the	the	DET
taxlaw-2793	25	111	domestic	domestic	ADJ
taxlaw-2793	25	112	chinese	chinese	ADJ
taxlaw-2793	25	113	concept	concept	NOUN
taxlaw-2793	25	114	of	of	ADP
taxlaw-2793	25	115	“	"	PUNCT
taxlaw-2793	25	116	establishment	establishment	NOUN
taxlaw-2793	25	117	.	.	PUNCT
taxlaw-2793	25	118	”	"	PUNCT
taxlaw-2793	26	1	how	how	SCONJ
taxlaw-2793	26	2	china	china	PROPN
taxlaw-2793	26	3	has	have	AUX
taxlaw-2793	26	4	drawn	draw	VERB
taxlaw-2793	26	5	this	this	DET
taxlaw-2793	26	6	line	line	NOUN
taxlaw-2793	26	7	in	in	ADP
taxlaw-2793	26	8	the	the	DET
taxlaw-2793	26	9	past	past	NOUN
taxlaw-2793	26	10	,	,	PUNCT
taxlaw-2793	26	11	and	and	CCONJ
taxlaw-2793	26	12	how	how	SCONJ
taxlaw-2793	26	13	it	it	PRON
taxlaw-2793	26	14	might	might	AUX
taxlaw-2793	26	15	redraw	redraw	VERB
taxlaw-2793	26	16	it	it	PRON
taxlaw-2793	26	17	in	in	ADP
taxlaw-2793	26	18	the	the	DET
taxlaw-2793	26	19	future	future	NOUN
taxlaw-2793	26	20	,	,	PUNCT
taxlaw-2793	26	21	is	be	AUX
taxlaw-2793	26	22	the	the	DET
taxlaw-2793	26	23	subject	subject	NOUN
taxlaw-2793	26	24	of	of	ADP
taxlaw-2793	26	25	this	this	DET
taxlaw-2793	26	26	article.6	article.6	PROPN
taxlaw-2793	26	27	the	the	DET
taxlaw-2793	26	28	urgent	urgent	ADJ
taxlaw-2793	26	29	need	need	NOUN
taxlaw-2793	26	30	to	to	PART
taxlaw-2793	26	31	clarify	clarify	VERB
taxlaw-2793	26	32	the	the	DET
taxlaw-2793	26	33	legal	legal	ADJ
taxlaw-2793	26	34	definition	definition	NOUN
taxlaw-2793	26	35	and	and	CCONJ
taxlaw-2793	26	36	application	application	NOUN
taxlaw-2793	26	37	of	of	ADP
taxlaw-2793	26	38	“	"	PUNCT
taxlaw-2793	26	39	establishment	establishment	NOUN
taxlaw-2793	26	40	”	"	PUNCT
taxlaw-2793	26	41	in	in	ADP
taxlaw-2793	26	42	china	china	PROPN
taxlaw-2793	26	43	stems	stem	VERB
taxlaw-2793	26	44	from	from	ADP
taxlaw-2793	26	45	three	three	NUM
taxlaw-2793	26	46	sets	set	NOUN
taxlaw-2793	26	47	of	of	ADP
taxlaw-2793	26	48	recent	recent	ADJ
taxlaw-2793	26	49	legal	legal	ADJ
taxlaw-2793	26	50	,	,	PUNCT
taxlaw-2793	26	51	regulatory	regulatory	ADJ
taxlaw-2793	26	52	and	and	CCONJ
taxlaw-2793	26	53	commercial	commercial	ADJ
taxlaw-2793	26	54	developments	development	NOUN
taxlaw-2793	26	55	.	.	PUNCT
taxlaw-2793	27	1	the	the	DET
taxlaw-2793	27	2	first	first	ADJ
taxlaw-2793	27	3	is	be	AUX
taxlaw-2793	27	4	a	a	DET
taxlaw-2793	27	5	liberalization	liberalization	NOUN
taxlaw-2793	27	6	of	of	ADP
taxlaw-2793	27	7	foreign	foreign	ADJ
taxlaw-2793	27	8	investment	investment	NOUN
taxlaw-2793	27	9	regulations	regulation	NOUN
taxlaw-2793	27	10	to	to	PART
taxlaw-2793	27	11	permit	permit	VERB
taxlaw-2793	27	12	more	more	ADJ
taxlaw-2793	27	13	foreign	foreign	ADJ
taxlaw-2793	27	14	business	business	NOUN
taxlaw-2793	27	15	activities	activity	NOUN
taxlaw-2793	27	16	to	to	PART
taxlaw-2793	27	17	be	be	AUX
taxlaw-2793	27	18	conducted	conduct	VERB
taxlaw-2793	27	19	in	in	ADP
taxlaw-2793	27	20	non	non	ADJ
taxlaw-2793	27	21	-	-	ADJ
taxlaw-2793	27	22	corporate	corporate	ADJ
taxlaw-2793	27	23	forms	form	NOUN
taxlaw-2793	27	24	,	,	PUNCT
taxlaw-2793	27	25	e.g.	e.g.	ADV
taxlaw-2793	27	26	,	,	PUNCT
taxlaw-2793	27	27	contractual	contractual	ADJ
taxlaw-2793	27	28	joint	joint	ADJ
taxlaw-2793	27	29	ventures	venture	NOUN
taxlaw-2793	27	30	and	and	CCONJ
taxlaw-2793	27	31	partnerships.7	partnerships.7	NOUN
taxlaw-2793	27	32	because	because	SCONJ
taxlaw-2793	27	33	the	the	DET
taxlaw-2793	27	34	inflexibilities	inflexibility	NOUN
taxlaw-2793	27	35	of	of	ADP
taxlaw-2793	27	36	china	china	PROPN
taxlaw-2793	27	37	’s	’s	PART
taxlaw-2793	27	38	law	law	NOUN
taxlaw-2793	27	39	for	for	ADP
taxlaw-2793	27	40	corporations	corporation	NOUN
taxlaw-2793	27	41	2	2	NUM
taxlaw-2793	27	42	.	.	PUNCT
taxlaw-2793	28	1	enterprise	enterprise	NOUN
taxlaw-2793	28	2	income	income	NOUN
taxlaw-2793	28	3	tax	tax	NOUN
taxlaw-2793	28	4	law	law	NOUN
taxlaw-2793	28	5	(	(	PUNCT
taxlaw-2793	28	6	10th	10th	ADJ
taxlaw-2793	28	7	nat’l	nat’l	NUM
taxlaw-2793	28	8	people	people	NOUN
taxlaw-2793	28	9	’s	’s	PART
taxlaw-2793	28	10	cong	cong	PROPN
taxlaw-2793	28	11	.	.	PROPN
taxlaw-2793	28	12	,	,	PUNCT
taxlaw-2793	28	13	mar	mar	PROPN
taxlaw-2793	28	14	.	.	PROPN
taxlaw-2793	28	15	16	16	NUM
taxlaw-2793	28	16	,	,	PUNCT
taxlaw-2793	28	17	2007	2007	NUM
taxlaw-2793	28	18	,	,	PUNCT
taxlaw-2793	28	19	effective	effective	ADJ
taxlaw-2793	28	20	jan	jan	PROPN
taxlaw-2793	28	21	.	.	PROPN
taxlaw-2793	28	22	1	1	NUM
taxlaw-2793	28	23	,	,	PUNCT
taxlaw-2793	28	24	2008	2008	NUM
taxlaw-2793	28	25	)	)	PUNCT
taxlaw-2793	28	26	,	,	PUNCT
taxlaw-2793	28	27	arts	art	NOUN
taxlaw-2793	28	28	.	.	PUNCT
taxlaw-2793	29	1	3(2	3(2	NUM
taxlaw-2793	29	2	)	)	PUNCT
taxlaw-2793	29	3	,	,	PUNCT
taxlaw-2793	30	1	3(3	3(3	NUM
taxlaw-2793	30	2	)	)	PUNCT
taxlaw-2793	30	3	,	,	PUNCT
taxlaw-2793	30	4	translated	translate	VERB
taxlaw-2793	30	5	in	in	ADP
taxlaw-2793	30	6	worldlii	worldlii	NOUN
taxlaw-2793	30	7	(	(	PUNCT
taxlaw-2793	30	8	last	last	ADJ
taxlaw-2793	30	9	visited	visit	VERB
taxlaw-2793	30	10	feb	feb	PROPN
taxlaw-2793	30	11	.	.	PROPN
taxlaw-2793	30	12	14	14	NUM
taxlaw-2793	30	13	,	,	PUNCT
taxlaw-2793	30	14	2010	2010	NUM
taxlaw-2793	30	15	)	)	PUNCT
taxlaw-2793	31	1	[	[	X
taxlaw-2793	31	2	hereinafter	hereinafter	NOUN
taxlaw-2793	31	3	eit	eit	PROPN
taxlaw-2793	31	4	law	law	PROPN
taxlaw-2793	31	5	]	]	PUNCT
taxlaw-2793	31	6	.	.	PUNCT
taxlaw-2793	32	1	3	3	X
taxlaw-2793	32	2	.	.	X
taxlaw-2793	32	3	see	see	VERB
taxlaw-2793	32	4	articles	article	NOUN
taxlaw-2793	32	5	of	of	ADP
taxlaw-2793	32	6	the	the	DET
taxlaw-2793	32	7	model	model	NOUN
taxlaw-2793	32	8	convention	convention	NOUN
taxlaw-2793	32	9	with	with	ADP
taxlaw-2793	32	10	respect	respect	NOUN
taxlaw-2793	32	11	to	to	ADP
taxlaw-2793	32	12	taxes	taxis	NOUN
taxlaw-2793	32	13	on	on	ADP
taxlaw-2793	32	14	income	income	NOUN
taxlaw-2793	32	15	and	and	CCONJ
taxlaw-2793	32	16	on	on	ADP
taxlaw-2793	32	17	capital	capital	NOUN
taxlaw-2793	32	18	,	,	PUNCT
taxlaw-2793	32	19	arts	art	NOUN
taxlaw-2793	32	20	.	.	PUNCT
taxlaw-2793	33	1	5	5	NUM
taxlaw-2793	33	2	,	,	PUNCT
taxlaw-2793	33	3	7	7	NUM
taxlaw-2793	33	4	(	(	PUNCT
taxlaw-2793	33	5	org	org	NOUN
taxlaw-2793	33	6	.	.	PUNCT
taxlaw-2793	34	1	for	for	ADP
taxlaw-2793	34	2	econ	econ	NOUN
taxlaw-2793	34	3	.	.	PUNCT
taxlaw-2793	35	1	cooperation	cooperation	NOUN
taxlaw-2793	35	2	&	&	CCONJ
taxlaw-2793	35	3	dev	dev	PROPN
taxlaw-2793	35	4	.	.	PROPN
taxlaw-2793	35	5	2005	2005	NUM
taxlaw-2793	35	6	)	)	PUNCT
taxlaw-2793	35	7	,	,	PUNCT
taxlaw-2793	35	8	available	available	ADJ
taxlaw-2793	35	9	at	at	ADP
taxlaw-2793	35	10	http://www.oecd.org/dataoecd/50/49/35363840.pdf	http://www.oecd.org/dataoecd/50/49/35363840.pdf	PROPN
taxlaw-2793	35	11	[	[	X
taxlaw-2793	35	12	hereinafter	hereinafter	NOUN
taxlaw-2793	35	13	oecd	oecd	PROPN
taxlaw-2793	35	14	model	model	PROPN
taxlaw-2793	35	15	convention	convention	PROPN
taxlaw-2793	35	16	]	]	PUNCT
taxlaw-2793	35	17	(	(	PUNCT
taxlaw-2793	35	18	last	last	ADV
taxlaw-2793	35	19	visited	visit	VERB
taxlaw-2793	35	20	feb	feb	PROPN
taxlaw-2793	35	21	.	.	PROPN
taxlaw-2793	35	22	14	14	NUM
taxlaw-2793	35	23	,	,	PUNCT
taxlaw-2793	35	24	2010	2010	NUM
taxlaw-2793	35	25	)	)	PUNCT
taxlaw-2793	35	26	.	.	PUNCT
taxlaw-2793	36	1	4	4	X
taxlaw-2793	36	2	.	.	X
taxlaw-2793	36	3	i.r.c	i.r.c	NOUN
taxlaw-2793	36	4	.	.	PUNCT
taxlaw-2793	37	1	§	§	PROPN
taxlaw-2793	37	2	864(b	864(b	PROPN
taxlaw-2793	37	3	)	)	PUNCT
taxlaw-2793	37	4	(	(	PUNCT
taxlaw-2793	37	5	2009	2009	NUM
taxlaw-2793	37	6	)	)	PUNCT
taxlaw-2793	37	7	.	.	PUNCT
taxlaw-2793	38	1	5	5	X
taxlaw-2793	38	2	.	.	X
taxlaw-2793	38	3	see	see	VERB
taxlaw-2793	38	4	i.r.c	i.r.c	NOUN
taxlaw-2793	38	5	.	.	PUNCT
taxlaw-2793	39	1	§	§	PROPN
taxlaw-2793	39	2	894(a	894(a	PROPN
taxlaw-2793	39	3	)	)	PUNCT
taxlaw-2793	39	4	(	(	PUNCT
taxlaw-2793	39	5	2009	2009	NUM
taxlaw-2793	39	6	)	)	PUNCT
taxlaw-2793	39	7	.	.	PUNCT
taxlaw-2793	40	1	6	6	X
taxlaw-2793	40	2	.	.	X
taxlaw-2793	40	3	whether	whether	SCONJ
taxlaw-2793	40	4	any	any	DET
taxlaw-2793	40	5	item	item	NOUN
taxlaw-2793	40	6	of	of	ADP
taxlaw-2793	40	7	income	income	NOUN
taxlaw-2793	40	8	received	receive	VERB
taxlaw-2793	40	9	by	by	ADP
taxlaw-2793	40	10	a	a	DET
taxlaw-2793	40	11	foreign	foreign	ADJ
taxlaw-2793	40	12	entity	entity	NOUN
taxlaw-2793	40	13	may	may	AUX
taxlaw-2793	40	14	be	be	AUX
taxlaw-2793	40	15	taxed	tax	VERB
taxlaw-2793	40	16	on	on	ADP
taxlaw-2793	40	17	a	a	DET
taxlaw-2793	40	18	netincome	netincome	ADJ
taxlaw-2793	40	19	basis	basis	NOUN
taxlaw-2793	40	20	also	also	ADV
taxlaw-2793	40	21	depends	depend	VERB
taxlaw-2793	40	22	on	on	ADP
taxlaw-2793	40	23	whether	whether	SCONJ
taxlaw-2793	40	24	the	the	DET
taxlaw-2793	40	25	income	income	NOUN
taxlaw-2793	40	26	is	be	AUX
taxlaw-2793	40	27	“	"	PUNCT
taxlaw-2793	40	28	effectively	effectively	ADV
taxlaw-2793	40	29	connected	connect	VERB
taxlaw-2793	40	30	”	"	PUNCT
taxlaw-2793	40	31	with	with	ADP
taxlaw-2793	40	32	an	an	DET
taxlaw-2793	40	33	“	"	PUNCT
taxlaw-2793	40	34	establishment	establishment	NOUN
taxlaw-2793	40	35	.	.	PUNCT
taxlaw-2793	40	36	”	"	PUNCT
taxlaw-2793	41	1	thus	thus	ADV
taxlaw-2793	41	2	,	,	PUNCT
taxlaw-2793	41	3	strictly	strictly	ADV
taxlaw-2793	41	4	speaking	speak	VERB
taxlaw-2793	41	5	,	,	PUNCT
taxlaw-2793	41	6	having	have	VERB
taxlaw-2793	41	7	an	an	DET
taxlaw-2793	41	8	“	"	PUNCT
taxlaw-2793	41	9	establishment	establishment	NOUN
taxlaw-2793	41	10	”	"	PUNCT
taxlaw-2793	41	11	in	in	ADP
taxlaw-2793	41	12	china	china	PROPN
taxlaw-2793	41	13	is	be	AUX
taxlaw-2793	41	14	only	only	ADV
taxlaw-2793	41	15	a	a	DET
taxlaw-2793	41	16	necessary	necessary	ADJ
taxlaw-2793	41	17	and	and	CCONJ
taxlaw-2793	41	18	not	not	PART
taxlaw-2793	41	19	a	a	DET
taxlaw-2793	41	20	sufficient	sufficient	ADJ
taxlaw-2793	41	21	condition	condition	NOUN
taxlaw-2793	41	22	for	for	SCONJ
taxlaw-2793	41	23	net	net	ADJ
taxlaw-2793	41	24	-	-	PUNCT
taxlaw-2793	41	25	income	income	NOUN
taxlaw-2793	41	26	basis	basis	NOUN
taxlaw-2793	41	27	taxation	taxation	NOUN
taxlaw-2793	41	28	to	to	PART
taxlaw-2793	41	29	apply	apply	VERB
taxlaw-2793	41	30	.	.	PUNCT
taxlaw-2793	42	1	however	however	ADV
taxlaw-2793	42	2	,	,	PUNCT
taxlaw-2793	42	3	the	the	DET
taxlaw-2793	42	4	examination	examination	NOUN
taxlaw-2793	42	5	of	of	ADP
taxlaw-2793	42	6	the	the	DET
taxlaw-2793	42	7	law	law	NOUN
taxlaw-2793	42	8	and	and	CCONJ
taxlaw-2793	42	9	practice	practice	NOUN
taxlaw-2793	42	10	of	of	ADP
taxlaw-2793	42	11	attribution	attribution	NOUN
taxlaw-2793	42	12	of	of	ADP
taxlaw-2793	42	13	income	income	NOUN
taxlaw-2793	42	14	to	to	ADP
taxlaw-2793	42	15	an	an	DET
taxlaw-2793	42	16	“	"	PUNCT
taxlaw-2793	42	17	establishment	establishment	NOUN
taxlaw-2793	42	18	”	"	PUNCT
taxlaw-2793	42	19	is	be	AUX
taxlaw-2793	42	20	beyond	beyond	ADP
taxlaw-2793	42	21	the	the	DET
taxlaw-2793	42	22	scope	scope	NOUN
taxlaw-2793	42	23	of	of	ADP
taxlaw-2793	42	24	this	this	DET
taxlaw-2793	42	25	article	article	NOUN
taxlaw-2793	42	26	.	.	PUNCT
taxlaw-2793	43	1	7	7	X
taxlaw-2793	43	2	.	.	X
taxlaw-2793	43	3	see	see	VERB
taxlaw-2793	43	4	infra	infra	NOUN
taxlaw-2793	43	5	notes	note	VERB
taxlaw-2793	43	6	45–57	45–57	NUM
taxlaw-2793	43	7	and	and	CCONJ
taxlaw-2793	43	8	accompanying	accompany	VERB
taxlaw-2793	43	9	text	text	NOUN
taxlaw-2793	43	10	.	.	PUNCT
taxlaw-2793	44	1	2010	2010	NUM
taxlaw-2793	44	2	]	]	PUNCT
taxlaw-2793	44	3	“	"	PUNCT
taxlaw-2793	44	4	establishme't	establishme't	PROPN
taxlaw-2793	44	5	”	"	PUNCT
taxlaw-2793	44	6	i	i	PRON
taxlaw-2793	44	7	'	'	PUNCT
taxlaw-2793	44	8	chi'ese	chi'ese	ADJ
taxlaw-2793	44	9	tax	tax	NOUN
taxlaw-2793	44	10	49	49	NUM
taxlaw-2793	44	11	have	have	AUX
taxlaw-2793	44	12	long	long	ADV
taxlaw-2793	44	13	constituted	constitute	VERB
taxlaw-2793	44	14	a	a	DET
taxlaw-2793	44	15	burden	burden	NOUN
taxlaw-2793	44	16	for	for	ADP
taxlaw-2793	44	17	foreign	foreign	ADJ
taxlaw-2793	44	18	investors	investor	NOUN
taxlaw-2793	44	19	,	,	PUNCT
taxlaw-2793	44	20	this	this	DET
taxlaw-2793	44	21	regulatory	regulatory	ADJ
taxlaw-2793	44	22	relaxation	relaxation	NOUN
taxlaw-2793	44	23	is	be	AUX
taxlaw-2793	44	24	likely	likely	ADJ
taxlaw-2793	44	25	to	to	PART
taxlaw-2793	44	26	be	be	AUX
taxlaw-2793	44	27	met	meet	VERB
taxlaw-2793	44	28	with	with	ADP
taxlaw-2793	44	29	enthusiasm	enthusiasm	NOUN
taxlaw-2793	44	30	among	among	ADP
taxlaw-2793	44	31	investors	investor	NOUN
taxlaw-2793	44	32	interested	interested	ADJ
taxlaw-2793	44	33	in	in	ADP
taxlaw-2793	44	34	china.8	china.8	PROPN
taxlaw-2793	44	35	moreover	moreover	ADV
taxlaw-2793	44	36	,	,	PUNCT
taxlaw-2793	44	37	rapid	rapid	ADJ
taxlaw-2793	44	38	developments	development	NOUN
taxlaw-2793	44	39	in	in	ADP
taxlaw-2793	44	40	venture	venture	NOUN
taxlaw-2793	44	41	capital	capital	NOUN
taxlaw-2793	44	42	(	(	PUNCT
taxlaw-2793	44	43	vc	vc	NOUN
taxlaw-2793	44	44	)	)	PUNCT
taxlaw-2793	44	45	and	and	CCONJ
taxlaw-2793	44	46	private	private	ADJ
taxlaw-2793	44	47	equity	equity	NOUN
taxlaw-2793	44	48	(	(	PUNCT
taxlaw-2793	44	49	pe	pe	PROPN
taxlaw-2793	44	50	)	)	PUNCT
taxlaw-2793	44	51	,	,	PUNCT
taxlaw-2793	44	52	where	where	SCONJ
taxlaw-2793	44	53	the	the	DET
taxlaw-2793	44	54	use	use	NOUN
taxlaw-2793	44	55	of	of	ADP
taxlaw-2793	44	56	noncorporate	noncorporate	ADJ
taxlaw-2793	44	57	forms	form	NOUN
taxlaw-2793	44	58	prevails	prevail	VERB
taxlaw-2793	44	59	even	even	ADV
taxlaw-2793	44	60	in	in	ADP
taxlaw-2793	44	61	countries	country	NOUN
taxlaw-2793	44	62	with	with	ADP
taxlaw-2793	44	63	flexible	flexible	ADJ
taxlaw-2793	44	64	corporate	corporate	ADJ
taxlaw-2793	44	65	laws	law	NOUN
taxlaw-2793	44	66	,	,	PUNCT
taxlaw-2793	44	67	have	have	AUX
taxlaw-2793	44	68	also	also	ADV
taxlaw-2793	44	69	generated	generate	VERB
taxlaw-2793	44	70	interest	interest	NOUN
taxlaw-2793	44	71	on	on	ADP
taxlaw-2793	44	72	the	the	DET
taxlaw-2793	44	73	part	part	NOUN
taxlaw-2793	44	74	of	of	ADP
taxlaw-2793	44	75	foreign	foreign	ADJ
taxlaw-2793	44	76	investors	investor	NOUN
taxlaw-2793	44	77	in	in	ADP
taxlaw-2793	44	78	such	such	ADJ
taxlaw-2793	44	79	forms	form	NOUN
taxlaw-2793	44	80	in	in	ADP
taxlaw-2793	44	81	china.9	china.9	PROPN
taxlaw-2793	44	82	because	because	SCONJ
taxlaw-2793	44	83	in	in	ADP
taxlaw-2793	44	84	china	china	PROPN
taxlaw-2793	44	85	,	,	PUNCT
taxlaw-2793	44	86	as	as	ADP
taxlaw-2793	44	87	elsewhere	elsewhere	ADV
taxlaw-2793	44	88	,	,	PUNCT
taxlaw-2793	44	89	whether	whether	SCONJ
taxlaw-2793	44	90	a	a	DET
taxlaw-2793	44	91	foreign	foreign	ADJ
taxlaw-2793	44	92	person	person	NOUN
taxlaw-2793	44	93	is	be	AUX
taxlaw-2793	44	94	taxed	tax	VERB
taxlaw-2793	44	95	on	on	ADP
taxlaw-2793	44	96	a	a	DET
taxlaw-2793	44	97	net	net	ADJ
taxlaw-2793	44	98	-	-	PUNCT
taxlaw-2793	44	99	income	income	NOUN
taxlaw-2793	44	100	or	or	CCONJ
taxlaw-2793	44	101	gross	gross	ADJ
taxlaw-2793	44	102	-	-	PUNCT
taxlaw-2793	44	103	income	income	NOUN
taxlaw-2793	44	104	basis	basis	NOUN
taxlaw-2793	44	105	generally	generally	ADV
taxlaw-2793	44	106	becomes	become	VERB
taxlaw-2793	44	107	an	an	DET
taxlaw-2793	44	108	issue	issue	NOUN
taxlaw-2793	44	109	only	only	ADV
taxlaw-2793	44	110	when	when	SCONJ
taxlaw-2793	44	111	the	the	DET
taxlaw-2793	44	112	person	person	NOUN
taxlaw-2793	44	113	has	have	VERB
taxlaw-2793	44	114	an	an	DET
taxlaw-2793	44	115	unincorporated	unincorporated	ADJ
taxlaw-2793	44	116	business	business	NOUN
taxlaw-2793	44	117	presence,10	presence,10	NOUN
taxlaw-2793	44	118	exploration	exploration	NOUN
taxlaw-2793	44	119	of	of	ADP
taxlaw-2793	44	120	new	new	ADJ
taxlaw-2793	44	121	business	business	NOUN
taxlaw-2793	44	122	forms	form	NOUN
taxlaw-2793	44	123	has	have	AUX
taxlaw-2793	44	124	raised	raise	VERB
taxlaw-2793	44	125	new	new	ADJ
taxlaw-2793	44	126	questions	question	NOUN
taxlaw-2793	44	127	about	about	ADP
taxlaw-2793	44	128	the	the	DET
taxlaw-2793	44	129	line	line	NOUN
taxlaw-2793	44	130	between	between	ADP
taxlaw-2793	44	131	these	these	DET
taxlaw-2793	44	132	two	two	NUM
taxlaw-2793	44	133	bases	basis	NOUN
taxlaw-2793	44	134	of	of	ADP
taxlaw-2793	44	135	taxation	taxation	NOUN
taxlaw-2793	44	136	.	.	PUNCT
taxlaw-2793	45	1	second	second	ADJ
taxlaw-2793	45	2	,	,	PUNCT
taxlaw-2793	45	3	foreign	foreign	ADJ
taxlaw-2793	45	4	portfolio	portfolio	NOUN
taxlaw-2793	45	5	investment	investment	NOUN
taxlaw-2793	45	6	(	(	PUNCT
taxlaw-2793	45	7	fpi	fpi	PROPN
taxlaw-2793	45	8	)	)	PUNCT
taxlaw-2793	45	9	in	in	ADP
taxlaw-2793	45	10	china	china	PROPN
taxlaw-2793	45	11	,	,	PUNCT
taxlaw-2793	45	12	as	as	SCONJ
taxlaw-2793	45	13	opposed	oppose	VERB
taxlaw-2793	45	14	to	to	ADP
taxlaw-2793	45	15	foreign	foreign	ADJ
taxlaw-2793	45	16	direct	direct	ADJ
taxlaw-2793	45	17	investment	investment	NOUN
taxlaw-2793	45	18	(	(	PUNCT
taxlaw-2793	45	19	fdi	fdi	PROPN
taxlaw-2793	45	20	)	)	PUNCT
taxlaw-2793	45	21	,	,	PUNCT
taxlaw-2793	45	22	is	be	AUX
taxlaw-2793	45	23	now	now	ADV
taxlaw-2793	45	24	viewed	view	VERB
taxlaw-2793	45	25	more	more	ADV
taxlaw-2793	45	26	favorably	favorably	ADV
taxlaw-2793	45	27	than	than	ADP
taxlaw-2793	45	28	before	before	ADV
taxlaw-2793	45	29	,	,	PUNCT
taxlaw-2793	45	30	and	and	CCONJ
taxlaw-2793	45	31	it	it	PRON
taxlaw-2793	45	32	is	be	AUX
taxlaw-2793	45	33	starting	start	VERB
taxlaw-2793	45	34	to	to	PART
taxlaw-2793	45	35	play	play	VERB
taxlaw-2793	45	36	a	a	DET
taxlaw-2793	45	37	greater	great	ADJ
taxlaw-2793	45	38	role	role	NOUN
taxlaw-2793	45	39	in	in	ADP
taxlaw-2793	45	40	china	china	PROPN
taxlaw-2793	45	41	’s	’s	PART
taxlaw-2793	45	42	capital	capital	NOUN
taxlaw-2793	45	43	markets.11	markets.11	PROPN
taxlaw-2793	45	44	for	for	ADP
taxlaw-2793	45	45	active	active	ADJ
taxlaw-2793	45	46	business	business	NOUN
taxlaw-2793	45	47	operations	operation	NOUN
taxlaw-2793	45	48	in	in	ADP
taxlaw-2793	45	49	a	a	DET
taxlaw-2793	45	50	foreign	foreign	ADJ
taxlaw-2793	45	51	country	country	NOUN
taxlaw-2793	45	52	(	(	PUNCT
taxlaw-2793	45	53	typically	typically	ADV
taxlaw-2793	45	54	associated	associate	VERB
taxlaw-2793	45	55	with	with	ADP
taxlaw-2793	45	56	fdi	fdi	PROPN
taxlaw-2793	45	57	)	)	PUNCT
taxlaw-2793	45	58	,	,	PUNCT
taxlaw-2793	45	59	net	net	ADJ
taxlaw-2793	45	60	-	-	PUNCT
taxlaw-2793	45	61	income	income	NOUN
taxlaw-2793	45	62	taxation	taxation	NOUN
taxlaw-2793	45	63	,	,	PUNCT
taxlaw-2793	45	64	borne	bear	VERB
taxlaw-2793	45	65	by	by	ADP
taxlaw-2793	45	66	either	either	CCONJ
taxlaw-2793	45	67	a	a	DET
taxlaw-2793	45	68	subsidiary	subsidiary	NOUN
taxlaw-2793	45	69	or	or	CCONJ
taxlaw-2793	45	70	a	a	DET
taxlaw-2793	45	71	branch	branch	NOUN
taxlaw-2793	45	72	,	,	PUNCT
taxlaw-2793	45	73	is	be	AUX
taxlaw-2793	45	74	generally	generally	ADV
taxlaw-2793	45	75	a	a	DET
taxlaw-2793	45	76	given	give	VERB
taxlaw-2793	45	77	.	.	PUNCT
taxlaw-2793	46	1	it	it	PRON
taxlaw-2793	46	2	is	be	AUX
taxlaw-2793	46	3	typically	typically	ADV
taxlaw-2793	46	4	passive	passive	ADJ
taxlaw-2793	46	5	investment	investment	NOUN
taxlaw-2793	46	6	activities	activity	NOUN
taxlaw-2793	46	7	that	that	PRON
taxlaw-2793	46	8	are	be	AUX
taxlaw-2793	46	9	sensitive	sensitive	ADJ
taxlaw-2793	46	10	to	to	ADP
taxlaw-2793	46	11	whether	whether	SCONJ
taxlaw-2793	46	12	net	net	ADJ
taxlaw-2793	46	13	-	-	PUNCT
taxlaw-2793	46	14	income	income	NOUN
taxlaw-2793	46	15	or	or	CCONJ
taxlaw-2793	46	16	gross	gross	ADJ
taxlaw-2793	46	17	-	-	PUNCT
taxlaw-2793	46	18	income	income	NOUN
taxlaw-2793	46	19	taxation	taxation	NOUN
taxlaw-2793	46	20	applies	apply	VERB
taxlaw-2793	46	21	.	.	PUNCT
taxlaw-2793	47	1	for	for	ADP
taxlaw-2793	47	2	example	example	NOUN
taxlaw-2793	47	3	,	,	PUNCT
taxlaw-2793	47	4	under	under	ADP
taxlaw-2793	47	5	china	china	PROPN
taxlaw-2793	47	6	’s	’s	PART
taxlaw-2793	47	7	new	new	ADJ
taxlaw-2793	47	8	enterprise	enterprise	NOUN
taxlaw-2793	47	9	income	income	NOUN
taxlaw-2793	47	10	tax	tax	NOUN
taxlaw-2793	47	11	law	law	NOUN
taxlaw-2793	47	12	(	(	PUNCT
taxlaw-2793	47	13	“	"	PUNCT
taxlaw-2793	47	14	eit	eit	PROPN
taxlaw-2793	47	15	law	law	NOUN
taxlaw-2793	47	16	”	"	PUNCT
taxlaw-2793	47	17	)	)	PUNCT
taxlaw-2793	47	18	and	and	CCONJ
taxlaw-2793	47	19	its	its	PRON
taxlaw-2793	47	20	implementing	implement	VERB
taxlaw-2793	47	21	regulations	regulation	NOUN
taxlaw-2793	47	22	,	,	PUNCT
taxlaw-2793	47	23	the	the	DET
taxlaw-2793	47	24	corporate	corporate	ADJ
taxlaw-2793	47	25	income	income	NOUN
taxlaw-2793	47	26	tax	tax	NOUN
taxlaw-2793	47	27	rate	rate	NOUN
taxlaw-2793	47	28	is	be	AUX
taxlaw-2793	47	29	25	25	NUM
taxlaw-2793	47	30	%	%	NOUN
taxlaw-2793	47	31	,	,	PUNCT
taxlaw-2793	47	32	whereas	whereas	SCONJ
taxlaw-2793	47	33	the	the	DET
taxlaw-2793	47	34	withholding	withholding	NOUN
taxlaw-2793	47	35	tax	tax	NOUN
taxlaw-2793	47	36	rate	rate	NOUN
taxlaw-2793	47	37	on	on	ADP
taxlaw-2793	47	38	dividends	dividend	NOUN
taxlaw-2793	47	39	,	,	PUNCT
taxlaw-2793	47	40	interest	interest	NOUN
taxlaw-2793	47	41	,	,	PUNCT
taxlaw-2793	47	42	royalties	royalty	NOUN
taxlaw-2793	47	43	,	,	PUNCT
taxlaw-2793	47	44	capital	capital	NOUN
taxlaw-2793	47	45	gains	gain	NOUN
taxlaw-2793	47	46	,	,	PUNCT
taxlaw-2793	47	47	etc	etc	X
taxlaw-2793	47	48	.	.	X
taxlaw-2793	47	49	,	,	PUNCT
taxlaw-2793	47	50	is	be	AUX
taxlaw-2793	47	51	10%.12	10%.12	NUM
taxlaw-2793	47	52	for	for	ADP
taxlaw-2793	47	53	most	most	ADJ
taxlaw-2793	47	54	portfolio	portfolio	NOUN
taxlaw-2793	47	55	investors	investor	NOUN
taxlaw-2793	47	56	,	,	PUNCT
taxlaw-2793	47	57	despite	despite	SCONJ
taxlaw-2793	47	58	the	the	DET
taxlaw-2793	47	59	lack	lack	NOUN
taxlaw-2793	47	60	of	of	ADP
taxlaw-2793	47	61	deductions	deduction	NOUN
taxlaw-2793	47	62	,	,	PUNCT
taxlaw-2793	47	63	investment	investment	NOUN
taxlaw-2793	47	64	income	income	NOUN
taxlaw-2793	47	65	would	would	AUX
taxlaw-2793	47	66	be	be	AUX
taxlaw-2793	47	67	subject	subject	ADJ
taxlaw-2793	47	68	to	to	ADP
taxlaw-2793	47	69	a	a	DET
taxlaw-2793	47	70	lower	low	ADJ
taxlaw-2793	47	71	chinese	chinese	ADJ
taxlaw-2793	47	72	tax	tax	NOUN
taxlaw-2793	47	73	rate	rate	NOUN
taxlaw-2793	47	74	(	(	PUNCT
taxlaw-2793	47	75	further	far	ADV
taxlaw-2793	47	76	reducible	reducible	ADJ
taxlaw-2793	47	77	under	under	ADP
taxlaw-2793	47	78	income	income	NOUN
taxlaw-2793	47	79	tax	tax	NOUN
taxlaw-2793	47	80	treaties	treaty	NOUN
taxlaw-2793	47	81	)	)	PUNCT
taxlaw-2793	47	82	if	if	SCONJ
taxlaw-2793	47	83	it	it	PRON
taxlaw-2793	47	84	were	be	AUX
taxlaw-2793	47	85	not	not	PART
taxlaw-2793	47	86	treated	treat	VERB
taxlaw-2793	47	87	as	as	SCONJ
taxlaw-2793	47	88	received	receive	VERB
taxlaw-2793	47	89	by	by	ADP
taxlaw-2793	47	90	a	a	DET
taxlaw-2793	47	91	chinese	chinese	ADJ
taxlaw-2793	47	92	establishment	establishment	NOUN
taxlaw-2793	47	93	.	.	PUNCT
taxlaw-2793	48	1	as	as	SCONJ
taxlaw-2793	48	2	experience	experience	NOUN
taxlaw-2793	48	3	in	in	ADP
taxlaw-2793	48	4	the	the	DET
taxlaw-2793	48	5	u.s	u.s	PROPN
taxlaw-2793	48	6	.	.	PROPN
taxlaw-2793	48	7	has	have	VERB
taxlaw-2793	48	8	shown,13	shown,13	NOUN
taxlaw-2793	48	9	when	when	SCONJ
taxlaw-2793	48	10	fpi	fpi	PROPN
taxlaw-2793	48	11	becomes	become	VERB
taxlaw-2793	48	12	an	an	DET
taxlaw-2793	48	13	important	important	ADJ
taxlaw-2793	48	14	part	part	NOUN
taxlaw-2793	48	15	of	of	ADP
taxlaw-2793	48	16	a	a	DET
taxlaw-2793	48	17	country	country	NOUN
taxlaw-2793	48	18	’s	’s	PART
taxlaw-2793	48	19	domestic	domestic	ADJ
taxlaw-2793	48	20	capital	capital	NOUN
taxlaw-2793	48	21	markets	market	NOUN
taxlaw-2793	48	22	,	,	PUNCT
taxlaw-2793	48	23	delineating	delineate	VERB
taxlaw-2793	48	24	the	the	DET
taxlaw-2793	48	25	boundary	boundary	NOUN
taxlaw-2793	48	26	between	between	ADP
taxlaw-2793	48	27	net	net	ADJ
taxlaw-2793	48	28	-	-	PUNCT
taxlaw-2793	48	29	income	income	NOUN
taxlaw-2793	48	30	and	and	CCONJ
taxlaw-2793	48	31	gross	gross	ADJ
taxlaw-2793	48	32	-	-	PUNCT
taxlaw-2793	48	33	income	income	NOUN
taxlaw-2793	48	34	taxation	taxation	NOUN
taxlaw-2793	48	35	8	8	NUM
taxlaw-2793	48	36	.	.	PUNCT
taxlaw-2793	49	1	nancy	nancy	PROPN
taxlaw-2793	49	2	marsh	marsh	PROPN
taxlaw-2793	49	3	et	et	PROPN
taxlaw-2793	49	4	al	al	PROPN
taxlaw-2793	49	5	.	.	PROPN
taxlaw-2793	49	6	,	,	PUNCT
taxlaw-2793	49	7	partnerships	partnership	NOUN
taxlaw-2793	49	8	in	in	ADP
taxlaw-2793	49	9	china	china	PROPN
taxlaw-2793	49	10	:	:	PUNCT
taxlaw-2793	49	11	the	the	DET
taxlaw-2793	49	12	'	'	PUNCT
taxlaw-2793	49	13	ew	ew	ADJ
taxlaw-2793	49	14	frontier	frontier	NOUN
taxlaw-2793	49	15	,	,	PUNCT
taxlaw-2793	49	16	14(4	14(4	NUM
taxlaw-2793	49	17	)	)	PUNCT
taxlaw-2793	49	18	ibfd	ibfd	VERB
taxlaw-2793	49	19	asian	asian	PROPN
taxlaw-2793	49	20	pac	pac	PROPN
taxlaw-2793	49	21	.	.	PUNCT
taxlaw-2793	49	22	tax	tax	NOUN
taxlaw-2793	49	23	bull	bull	NOUN
taxlaw-2793	49	24	.	.	PUNCT
taxlaw-2793	50	1	296	296	NUM
taxlaw-2793	50	2	,	,	PUNCT
taxlaw-2793	50	3	296	296	NUM
taxlaw-2793	50	4	(	(	PUNCT
taxlaw-2793	50	5	2008	2008	NUM
taxlaw-2793	50	6	)	)	PUNCT
taxlaw-2793	50	7	(	(	PUNCT
taxlaw-2793	50	8	discussing	discuss	VERB
taxlaw-2793	50	9	the	the	DET
taxlaw-2793	50	10	attraction	attraction	NOUN
taxlaw-2793	50	11	of	of	ADP
taxlaw-2793	50	12	the	the	DET
taxlaw-2793	50	13	partnership	partnership	NOUN
taxlaw-2793	50	14	form	form	NOUN
taxlaw-2793	50	15	as	as	ADP
taxlaw-2793	50	16	a	a	DET
taxlaw-2793	50	17	way	way	NOUN
taxlaw-2793	50	18	of	of	ADP
taxlaw-2793	50	19	circumventing	circumvent	VERB
taxlaw-2793	50	20	the	the	DET
taxlaw-2793	50	21	corporate	corporate	ADJ
taxlaw-2793	50	22	form	form	NOUN
taxlaw-2793	50	23	’s	’s	PART
taxlaw-2793	50	24	limitations	limitation	NOUN
taxlaw-2793	50	25	on	on	ADP
taxlaw-2793	50	26	capital	capital	NOUN
taxlaw-2793	50	27	structure	structure	NOUN
taxlaw-2793	50	28	)	)	PUNCT
taxlaw-2793	50	29	.	.	PUNCT
taxlaw-2793	51	1	9	9	X
taxlaw-2793	51	2	.	.	X
taxlaw-2793	51	3	see	see	VERB
taxlaw-2793	51	4	,	,	PUNCT
taxlaw-2793	51	5	e.g.	e.g.	ADV
taxlaw-2793	51	6	,	,	PUNCT
taxlaw-2793	51	7	alan	alan	PROPN
taxlaw-2793	51	8	tsoi	tsoi	PROPN
taxlaw-2793	51	9	&	&	CCONJ
taxlaw-2793	51	10	pauline	pauline	PROPN
taxlaw-2793	51	11	zhang	zhang	PROPN
taxlaw-2793	51	12	,	,	PUNCT
taxlaw-2793	51	13	venture	venture	NOUN
taxlaw-2793	51	14	capital	capital	NOUN
taxlaw-2793	51	15	and	and	CCONJ
taxlaw-2793	51	16	private	private	ADJ
taxlaw-2793	51	17	equity	equity	NOUN
taxlaw-2793	51	18	funds	fund	NOUN
taxlaw-2793	51	19	in	in	ADP
taxlaw-2793	51	20	china	china	PROPN
taxlaw-2793	51	21	,	,	PUNCT
taxlaw-2793	51	22	53	53	NUM
taxlaw-2793	51	23	tax	tax	NOUN
taxlaw-2793	51	24	notes	note	NOUN
taxlaw-2793	51	25	int’l	int’l	NOUN
taxlaw-2793	51	26	1211	1211	NUM
taxlaw-2793	51	27	(	(	PUNCT
taxlaw-2793	51	28	2009	2009	NUM
taxlaw-2793	51	29	)	)	PUNCT
taxlaw-2793	51	30	.	.	PUNCT
taxlaw-2793	52	1	10	10	NUM
taxlaw-2793	52	2	.	.	PUNCT
taxlaw-2793	53	1	this	this	PRON
taxlaw-2793	53	2	is	be	AUX
taxlaw-2793	53	3	because	because	SCONJ
taxlaw-2793	53	4	business	business	NOUN
taxlaw-2793	53	5	presence	presence	NOUN
taxlaw-2793	53	6	in	in	ADP
taxlaw-2793	53	7	the	the	DET
taxlaw-2793	53	8	form	form	NOUN
taxlaw-2793	53	9	of	of	ADP
taxlaw-2793	53	10	a	a	DET
taxlaw-2793	53	11	corporate	corporate	ADJ
taxlaw-2793	53	12	subsidiary	subsidiary	NOUN
taxlaw-2793	53	13	is	be	AUX
taxlaw-2793	53	14	generally	generally	ADV
taxlaw-2793	53	15	taxed	tax	VERB
taxlaw-2793	53	16	under	under	ADP
taxlaw-2793	53	17	the	the	DET
taxlaw-2793	53	18	regular	regular	ADJ
taxlaw-2793	53	19	income	income	NOUN
taxlaw-2793	53	20	tax	tax	NOUN
taxlaw-2793	53	21	on	on	ADP
taxlaw-2793	53	22	a	a	DET
taxlaw-2793	53	23	net	net	ADJ
taxlaw-2793	53	24	-	-	PUNCT
taxlaw-2793	53	25	income	income	NOUN
taxlaw-2793	53	26	basis	basis	NOUN
taxlaw-2793	53	27	.	.	PUNCT
taxlaw-2793	54	1	see	see	VERB
taxlaw-2793	54	2	infra	infra	NOUN
taxlaw-2793	54	3	section	section	NOUN
taxlaw-2793	54	4	i.a.1	i.a.1	NOUN
taxlaw-2793	54	5	.	.	PUNCT
taxlaw-2793	55	1	11	11	X
taxlaw-2793	55	2	.	.	X
taxlaw-2793	56	1	see	see	VERB
taxlaw-2793	56	2	infra	infra	NOUN
taxlaw-2793	56	3	section	section	NOUN
taxlaw-2793	56	4	i.b	i.b	PROPN
taxlaw-2793	56	5	.	.	PROPN
taxlaw-2793	56	6	12	12	NUM
taxlaw-2793	56	7	.	.	PUNCT
taxlaw-2793	57	1	eit	eit	PROPN
taxlaw-2793	57	2	law	law	PROPN
taxlaw-2793	57	3	,	,	PUNCT
taxlaw-2793	57	4	supra	supra	PROPN
taxlaw-2793	57	5	note	note	NOUN
taxlaw-2793	57	6	2	2	NUM
taxlaw-2793	57	7	,	,	PUNCT
taxlaw-2793	57	8	art	art	NOUN
taxlaw-2793	57	9	.	.	PUNCT
taxlaw-2793	57	10	4(1	4(1	NOUN
taxlaw-2793	57	11	)	)	PUNCT
taxlaw-2793	58	1	(	(	PUNCT
taxlaw-2793	58	2	setting	set	VERB
taxlaw-2793	58	3	the	the	DET
taxlaw-2793	58	4	corporate	corporate	ADJ
taxlaw-2793	58	5	rate	rate	NOUN
taxlaw-2793	58	6	at	at	ADP
taxlaw-2793	58	7	25	25	NUM
taxlaw-2793	58	8	%	%	NOUN
taxlaw-2793	58	9	)	)	PUNCT
taxlaw-2793	58	10	,	,	PUNCT
taxlaw-2793	58	11	art	art	NOUN
taxlaw-2793	58	12	.	.	PUNCT
taxlaw-2793	59	1	4(2	4(2	NUM
taxlaw-2793	59	2	)	)	PUNCT
taxlaw-2793	60	1	(	(	PUNCT
taxlaw-2793	60	2	setting	set	VERB
taxlaw-2793	60	3	the	the	DET
taxlaw-2793	60	4	maximum	maximum	ADJ
taxlaw-2793	60	5	withholding	withholding	NOUN
taxlaw-2793	60	6	tax	tax	NOUN
taxlaw-2793	60	7	rate	rate	NOUN
taxlaw-2793	60	8	at	at	ADP
taxlaw-2793	60	9	20	20	NUM
taxlaw-2793	60	10	%	%	NOUN
taxlaw-2793	60	11	)	)	PUNCT
taxlaw-2793	60	12	,	,	PUNCT
taxlaw-2793	60	13	art	art	NOUN
taxlaw-2793	60	14	.	.	PUNCT
taxlaw-2793	61	1	37	37	NUM
taxlaw-2793	61	2	(	(	PUNCT
taxlaw-2793	61	3	providing	provide	VERB
taxlaw-2793	61	4	for	for	ADP
taxlaw-2793	61	5	withholding	withhold	VERB
taxlaw-2793	61	6	on	on	ADP
taxlaw-2793	61	7	chinese	chinese	ADJ
taxlaw-2793	61	8	-	-	PUNCT
taxlaw-2793	61	9	source	source	NOUN
taxlaw-2793	61	10	income	income	NOUN
taxlaw-2793	61	11	)	)	PUNCT
taxlaw-2793	61	12	;	;	PUNCT
taxlaw-2793	61	13	enterprise	enterprise	NOUN
taxlaw-2793	61	14	income	income	NOUN
taxlaw-2793	61	15	tax	tax	NOUN
taxlaw-2793	61	16	law	law	NOUN
taxlaw-2793	61	17	implementation	implementation	NOUN
taxlaw-2793	61	18	regulations	regulation	NOUN
taxlaw-2793	61	19	(	(	PUNCT
taxlaw-2793	61	20	promulgated	promulgate	VERB
taxlaw-2793	61	21	by	by	ADP
taxlaw-2793	61	22	the	the	DET
taxlaw-2793	61	23	state	state	PROPN
taxlaw-2793	61	24	council	council	PROPN
taxlaw-2793	61	25	,	,	PUNCT
taxlaw-2793	61	26	decree	decree	NOUN
taxlaw-2793	61	27	no	no	NOUN
taxlaw-2793	61	28	.	.	PROPN
taxlaw-2793	61	29	512	512	NUM
taxlaw-2793	61	30	,	,	PUNCT
taxlaw-2793	61	31	dec	dec	PROPN
taxlaw-2793	61	32	.	.	PROPN
taxlaw-2793	61	33	6	6	NUM
taxlaw-2793	61	34	,	,	PUNCT
taxlaw-2793	61	35	2007	2007	NUM
taxlaw-2793	61	36	,	,	PUNCT
taxlaw-2793	61	37	effective	effective	ADJ
taxlaw-2793	61	38	jan	jan	PROPN
taxlaw-2793	61	39	.	.	PROPN
taxlaw-2793	61	40	1	1	NUM
taxlaw-2793	61	41	,	,	PUNCT
taxlaw-2793	61	42	2008	2008	NUM
taxlaw-2793	61	43	)	)	PUNCT
taxlaw-2793	61	44	art	art	NOUN
taxlaw-2793	61	45	.	.	PUNCT
taxlaw-2793	62	1	91(1	91(1	NUM
taxlaw-2793	62	2	)	)	PUNCT
taxlaw-2793	62	3	,	,	PUNCT
taxlaw-2793	62	4	translated	translate	VERB
taxlaw-2793	62	5	in	in	ADP
taxlaw-2793	62	6	lawinfochina	lawinfochina	PROPN
taxlaw-2793	62	7	(	(	PUNCT
taxlaw-2793	62	8	last	last	ADV
taxlaw-2793	62	9	visited	visit	VERB
taxlaw-2793	62	10	feb	feb	PROPN
taxlaw-2793	62	11	.	.	PROPN
taxlaw-2793	62	12	14	14	NUM
taxlaw-2793	62	13	,	,	PUNCT
taxlaw-2793	62	14	2010	2010	NUM
taxlaw-2793	62	15	)	)	PUNCT
taxlaw-2793	63	1	[	[	X
taxlaw-2793	63	2	hereinafter	hereinafter	NOUN
taxlaw-2793	63	3	eit	eit	PROPN
taxlaw-2793	63	4	law	law	PROPN
taxlaw-2793	63	5	ir	ir	PROPN
taxlaw-2793	63	6	]	]	X
taxlaw-2793	63	7	(	(	PUNCT
taxlaw-2793	63	8	reducing	reduce	VERB
taxlaw-2793	63	9	the	the	DET
taxlaw-2793	63	10	withholding	withholding	NOUN
taxlaw-2793	63	11	tax	tax	NOUN
taxlaw-2793	63	12	rate	rate	NOUN
taxlaw-2793	63	13	to	to	ADP
taxlaw-2793	63	14	10	10	NUM
taxlaw-2793	63	15	%	%	NOUN
taxlaw-2793	63	16	)	)	PUNCT
taxlaw-2793	63	17	.	.	PUNCT
taxlaw-2793	64	1	13	13	NUM
taxlaw-2793	64	2	.	.	X
taxlaw-2793	64	3	see	see	VERB
taxlaw-2793	64	4	generally	generally	ADV
taxlaw-2793	64	5	stanford	stanford	PROPN
taxlaw-2793	64	6	g.	g.	PROPN
taxlaw-2793	64	7	ross	ross	PROPN
taxlaw-2793	64	8	,	,	PUNCT
taxlaw-2793	64	9	united	united	PROPN
taxlaw-2793	64	10	states	states	PROPN
taxlaw-2793	64	11	taxation	taxation	NOUN
taxlaw-2793	64	12	of	of	ADP
taxlaw-2793	64	13	aliens	alien	NOUN
taxlaw-2793	64	14	and	and	CCONJ
taxlaw-2793	64	15	foreign	foreign	ADJ
taxlaw-2793	64	16	corporations	corporation	NOUN
taxlaw-2793	64	17	:	:	PUNCT
taxlaw-2793	64	18	the	the	DET
taxlaw-2793	64	19	foreign	foreign	ADJ
taxlaw-2793	64	20	investors	investor	NOUN
taxlaw-2793	64	21	tax	tax	PROPN
taxlaw-2793	64	22	act	act	NOUN
taxlaw-2793	64	23	of	of	ADP
taxlaw-2793	64	24	1966	1966	NUM
taxlaw-2793	64	25	and	and	CCONJ
taxlaw-2793	64	26	related	related	ADJ
taxlaw-2793	64	27	developments	development	NOUN
taxlaw-2793	64	28	,	,	PUNCT
taxlaw-2793	64	29	22	22	NUM
taxlaw-2793	64	30	tax	tax	NOUN
taxlaw-2793	64	31	l.	l.	PROPN
taxlaw-2793	64	32	rev	rev	VERB
taxlaw-2793	64	33	277	277	NUM
taxlaw-2793	64	34	(	(	PUNCT
taxlaw-2793	64	35	1967	1967	NUM
taxlaw-2793	64	36	)	)	PUNCT
taxlaw-2793	64	37	;	;	PUNCT
taxlaw-2793	64	38	david	david	PROPN
taxlaw-2793	64	39	r.	r.	PROPN
taxlaw-2793	64	40	sicular	sicular	PROPN
taxlaw-2793	64	41	&	&	CCONJ
taxlaw-2793	64	42	emma	emma	PROPN
taxlaw-2793	64	43	q.	q.	PROPN
taxlaw-2793	64	44	sobol	sobol	PROPN
taxlaw-2793	64	45	,	,	PUNCT
taxlaw-2793	64	46	selected	select	VERB
taxlaw-2793	64	47	current	current	ADJ
taxlaw-2793	64	48	effectively	effectively	ADV
taxlaw-2793	64	49	connected	connect	VERB
taxlaw-2793	64	50	income	income	NOUN
taxlaw-2793	64	51	issues	issue	NOUN
taxlaw-2793	64	52	for	for	ADP
taxlaw-2793	64	53	investment	investment	NOUN
taxlaw-2793	64	54	funds	fund	NOUN
taxlaw-2793	64	55	,	,	PUNCT
taxlaw-2793	64	56	56	56	NUM
taxlaw-2793	64	57	tax	tax	NOUN
taxlaw-2793	64	58	law	law	NOUN
taxlaw-2793	64	59	719	719	NUM
taxlaw-2793	64	60	(	(	PUNCT
taxlaw-2793	64	61	2003	2003	NUM
taxlaw-2793	64	62	)	)	PUNCT
taxlaw-2793	64	63	.	.	PUNCT
taxlaw-2793	65	1	50	50	NUM
taxlaw-2793	65	2	columbia	columbia	PROPN
taxlaw-2793	65	3	jour'al	jour'al	PROPN
taxlaw-2793	65	4	of	of	ADP
taxlaw-2793	65	5	tax	tax	NOUN
taxlaw-2793	65	6	law	law	NOUN
taxlaw-2793	65	7	[	[	X
taxlaw-2793	65	8	vol	vol	NOUN
taxlaw-2793	65	9	.	.	PUNCT
taxlaw-2793	66	1	1:46	1:46	NUM
taxlaw-2793	66	2	also	also	ADV
taxlaw-2793	66	3	becomes	become	VERB
taxlaw-2793	66	4	crucial	crucial	ADJ
taxlaw-2793	66	5	.	.	PUNCT
taxlaw-2793	67	1	third	third	ADJ
taxlaw-2793	67	2	,	,	PUNCT
taxlaw-2793	67	3	the	the	DET
taxlaw-2793	67	4	new	new	ADJ
taxlaw-2793	67	5	eit	eit	PROPN
taxlaw-2793	67	6	law	law	NOUN
taxlaw-2793	67	7	,	,	PUNCT
taxlaw-2793	67	8	effective	effective	ADJ
taxlaw-2793	67	9	since	since	SCONJ
taxlaw-2793	67	10	2008	2008	NUM
taxlaw-2793	67	11	,	,	PUNCT
taxlaw-2793	67	12	has	have	AUX
taxlaw-2793	67	13	dramatically	dramatically	ADV
taxlaw-2793	67	14	limited	limit	VERB
taxlaw-2793	67	15	the	the	DET
taxlaw-2793	67	16	scope	scope	NOUN
taxlaw-2793	67	17	of	of	ADP
taxlaw-2793	67	18	tax	tax	NOUN
taxlaw-2793	67	19	holidays	holiday	NOUN
taxlaw-2793	67	20	and	and	CCONJ
taxlaw-2793	67	21	concessions	concession	NOUN
taxlaw-2793	67	22	previously	previously	ADV
taxlaw-2793	67	23	available	available	ADJ
taxlaw-2793	67	24	to	to	ADP
taxlaw-2793	67	25	foreign	foreign	ADJ
taxlaw-2793	67	26	investments.14	investments.14	NOUN
taxlaw-2793	67	27	in	in	ADP
taxlaw-2793	67	28	the	the	DET
taxlaw-2793	67	29	absence	absence	NOUN
taxlaw-2793	67	30	of	of	ADP
taxlaw-2793	67	31	these	these	DET
taxlaw-2793	67	32	concessions	concession	NOUN
taxlaw-2793	67	33	and	and	CCONJ
taxlaw-2793	67	34	tax	tax	NOUN
taxlaw-2793	67	35	holidays	holiday	NOUN
taxlaw-2793	67	36	,	,	PUNCT
taxlaw-2793	67	37	chinese	chinese	ADJ
taxlaw-2793	67	38	tax	tax	NOUN
taxlaw-2793	67	39	planning	planning	NOUN
taxlaw-2793	67	40	for	for	ADP
taxlaw-2793	67	41	foreign	foreign	ADJ
taxlaw-2793	67	42	investors	investor	NOUN
taxlaw-2793	67	43	will	will	AUX
taxlaw-2793	67	44	return	return	VERB
taxlaw-2793	67	45	to	to	ADP
taxlaw-2793	67	46	more	more	ADV
taxlaw-2793	67	47	traditional	traditional	ADJ
taxlaw-2793	67	48	methods	method	NOUN
taxlaw-2793	67	49	involving	involve	VERB
taxlaw-2793	67	50	transaction	transaction	NOUN
taxlaw-2793	67	51	structure	structure	NOUN
taxlaw-2793	67	52	,	,	PUNCT
taxlaw-2793	67	53	transfer	transfer	NOUN
taxlaw-2793	67	54	pricing	pricing	NOUN
taxlaw-2793	67	55	,	,	PUNCT
taxlaw-2793	67	56	and	and	CCONJ
taxlaw-2793	67	57	the	the	DET
taxlaw-2793	67	58	like	like	ADJ
taxlaw-2793	67	59	.	.	PUNCT
taxlaw-2793	68	1	these	these	PRON
taxlaw-2793	68	2	require	require	VERB
taxlaw-2793	68	3	more	more	ADJ
taxlaw-2793	68	4	attention	attention	NOUN
taxlaw-2793	68	5	to	to	ADP
taxlaw-2793	68	6	technical	technical	ADJ
taxlaw-2793	68	7	applications	application	NOUN
taxlaw-2793	68	8	of	of	ADP
taxlaw-2793	68	9	increasingly	increasingly	ADV
taxlaw-2793	68	10	complex	complex	ADJ
taxlaw-2793	68	11	rules	rule	NOUN
taxlaw-2793	68	12	,	,	PUNCT
taxlaw-2793	68	13	in	in	ADP
taxlaw-2793	68	14	contrast	contrast	NOUN
taxlaw-2793	68	15	to	to	ADP
taxlaw-2793	68	16	the	the	DET
taxlaw-2793	68	17	previous	previous	ADJ
taxlaw-2793	68	18	singular	singular	ADJ
taxlaw-2793	68	19	focus	focus	NOUN
taxlaw-2793	68	20	of	of	ADP
taxlaw-2793	68	21	most	most	ADJ
taxlaw-2793	68	22	fdi	fdi	ADJ
taxlaw-2793	68	23	investors	investor	NOUN
taxlaw-2793	68	24	on	on	ADP
taxlaw-2793	68	25	obtaining	obtain	VERB
taxlaw-2793	68	26	tax	tax	NOUN
taxlaw-2793	68	27	holidays	holiday	NOUN
taxlaw-2793	68	28	and	and	CCONJ
taxlaw-2793	68	29	other	other	ADJ
taxlaw-2793	68	30	preferences	preference	NOUN
taxlaw-2793	68	31	.	.	PUNCT
taxlaw-2793	69	1	one	one	NUM
taxlaw-2793	69	2	of	of	ADP
taxlaw-2793	69	3	the	the	DET
taxlaw-2793	69	4	many	many	ADJ
taxlaw-2793	69	5	novel	novel	ADJ
taxlaw-2793	69	6	aspects	aspect	NOUN
taxlaw-2793	69	7	of	of	ADP
taxlaw-2793	69	8	the	the	DET
taxlaw-2793	69	9	eit	eit	PROPN
taxlaw-2793	69	10	law	law	NOUN
taxlaw-2793	69	11	is	be	AUX
taxlaw-2793	69	12	that	that	SCONJ
taxlaw-2793	69	13	it	it	PRON
taxlaw-2793	69	14	has	have	AUX
taxlaw-2793	69	15	both	both	CCONJ
taxlaw-2793	69	16	rationalized	rationalize	VERB
taxlaw-2793	69	17	and	and	CCONJ
taxlaw-2793	69	18	increased	increase	VERB
taxlaw-2793	69	19	the	the	DET
taxlaw-2793	69	20	complexity	complexity	NOUN
taxlaw-2793	69	21	of	of	ADP
taxlaw-2793	69	22	the	the	DET
taxlaw-2793	69	23	two	two	NUM
taxlaw-2793	69	24	-	-	PUNCT
taxlaw-2793	69	25	tiered	tiere	VERB
taxlaw-2793	69	26	structure	structure	NOUN
taxlaw-2793	69	27	of	of	ADP
taxlaw-2793	69	28	inbound	inbound	ADJ
taxlaw-2793	69	29	taxation	taxation	NOUN
taxlaw-2793	69	30	.	.	PUNCT
taxlaw-2793	70	1	at	at	ADP
taxlaw-2793	70	2	the	the	DET
taxlaw-2793	70	3	center	center	NOUN
taxlaw-2793	70	4	of	of	ADP
taxlaw-2793	70	5	this	this	DET
taxlaw-2793	70	6	structure	structure	NOUN
taxlaw-2793	70	7	is	be	AUX
taxlaw-2793	70	8	the	the	DET
taxlaw-2793	70	9	notion	notion	NOUN
taxlaw-2793	70	10	of	of	ADP
taxlaw-2793	70	11	“	"	PUNCT
taxlaw-2793	70	12	establishment	establishment	NOUN
taxlaw-2793	70	13	or	or	CCONJ
taxlaw-2793	70	14	site	site	NOUN
taxlaw-2793	70	15	.	.	PUNCT
taxlaw-2793	70	16	”	"	PUNCT
taxlaw-2793	71	1	yet	yet	ADV
taxlaw-2793	71	2	,	,	PUNCT
taxlaw-2793	71	3	as	as	SCONJ
taxlaw-2793	71	4	this	this	DET
taxlaw-2793	71	5	article	article	NOUN
taxlaw-2793	71	6	explains	explain	VERB
taxlaw-2793	71	7	,	,	PUNCT
taxlaw-2793	71	8	the	the	DET
taxlaw-2793	71	9	notion	notion	NOUN
taxlaw-2793	71	10	of	of	ADP
taxlaw-2793	71	11	“	"	PUNCT
taxlaw-2793	71	12	establishment	establishment	NOUN
taxlaw-2793	71	13	”	"	PUNCT
taxlaw-2793	71	14	has	have	AUX
taxlaw-2793	71	15	not	not	PART
taxlaw-2793	71	16	been	be	AUX
taxlaw-2793	71	17	adequately	adequately	ADV
taxlaw-2793	71	18	interpreted	interpret	VERB
taxlaw-2793	71	19	under	under	ADP
taxlaw-2793	71	20	chinese	chinese	ADJ
taxlaw-2793	71	21	tax	tax	NOUN
taxlaw-2793	71	22	law	law	NOUN
taxlaw-2793	71	23	and	and	CCONJ
taxlaw-2793	71	24	remains	remains	AUX
taxlaw-2793	71	25	poorly	poorly	ADV
taxlaw-2793	71	26	understood	understand	VERB
taxlaw-2793	71	27	by	by	ADP
taxlaw-2793	71	28	both	both	DET
taxlaw-2793	71	29	taxpayers	taxpayer	NOUN
taxlaw-2793	71	30	and	and	CCONJ
taxlaw-2793	71	31	tax	tax	NOUN
taxlaw-2793	71	32	authorities	authority	NOUN
taxlaw-2793	71	33	.	.	PUNCT
taxlaw-2793	72	1	in	in	ADP
taxlaw-2793	72	2	light	light	NOUN
taxlaw-2793	72	3	of	of	ADP
taxlaw-2793	72	4	growing	grow	VERB
taxlaw-2793	72	5	taxpayer	taxpayer	NOUN
taxlaw-2793	72	6	sophistication	sophistication	NOUN
taxlaw-2793	72	7	,	,	PUNCT
taxlaw-2793	72	8	this	this	DET
taxlaw-2793	72	9	lack	lack	NOUN
taxlaw-2793	72	10	of	of	ADP
taxlaw-2793	72	11	clarity	clarity	NOUN
taxlaw-2793	72	12	will	will	AUX
taxlaw-2793	72	13	become	become	VERB
taxlaw-2793	72	14	increasingly	increasingly	ADV
taxlaw-2793	72	15	noticeable	noticeable	ADJ
taxlaw-2793	72	16	.	.	PUNCT
taxlaw-2793	73	1	this	this	DET
taxlaw-2793	73	2	article	article	NOUN
taxlaw-2793	73	3	offers	offer	VERB
taxlaw-2793	73	4	the	the	DET
taxlaw-2793	73	5	first	first	ADJ
taxlaw-2793	73	6	scholarly	scholarly	ADJ
taxlaw-2793	73	7	analysis	analysis	NOUN
taxlaw-2793	73	8	of	of	ADP
taxlaw-2793	73	9	the	the	DET
taxlaw-2793	73	10	essential	essential	ADJ
taxlaw-2793	73	11	chinese	chinese	ADJ
taxlaw-2793	73	12	tax	tax	NOUN
taxlaw-2793	73	13	concept	concept	NOUN
taxlaw-2793	73	14	of	of	ADP
taxlaw-2793	73	15	“	"	PUNCT
taxlaw-2793	73	16	establishment	establishment	NOUN
taxlaw-2793	73	17	”	"	PUNCT
taxlaw-2793	73	18	in	in	ADP
taxlaw-2793	73	19	terms	term	NOUN
taxlaw-2793	73	20	not	not	PART
taxlaw-2793	73	21	only	only	ADV
taxlaw-2793	73	22	of	of	ADP
taxlaw-2793	73	23	its	its	PRON
taxlaw-2793	73	24	past	past	NOUN
taxlaw-2793	73	25	and	and	CCONJ
taxlaw-2793	73	26	current	current	ADJ
taxlaw-2793	73	27	interpretation	interpretation	NOUN
taxlaw-2793	73	28	but	but	CCONJ
taxlaw-2793	73	29	also	also	ADV
taxlaw-2793	73	30	of	of	ADP
taxlaw-2793	73	31	its	its	PRON
taxlaw-2793	73	32	likely	likely	ADJ
taxlaw-2793	73	33	treatment	treatment	NOUN
taxlaw-2793	73	34	in	in	ADP
taxlaw-2793	73	35	the	the	DET
taxlaw-2793	73	36	near	near	ADJ
taxlaw-2793	73	37	future	future	NOUN
taxlaw-2793	73	38	.	.	PUNCT
taxlaw-2793	74	1	in	in	ADP
taxlaw-2793	74	2	examining	examine	VERB
taxlaw-2793	74	3	the	the	DET
taxlaw-2793	74	4	latter	latter	ADJ
taxlaw-2793	74	5	,	,	PUNCT
taxlaw-2793	74	6	i	i	PRON
taxlaw-2793	74	7	will	will	AUX
taxlaw-2793	74	8	be	be	AUX
taxlaw-2793	74	9	particularly	particularly	ADV
taxlaw-2793	74	10	concerned	concerned	ADJ
taxlaw-2793	74	11	with	with	ADP
taxlaw-2793	74	12	the	the	DET
taxlaw-2793	74	13	design	design	NOUN
taxlaw-2793	74	14	of	of	ADP
taxlaw-2793	74	15	appropriate	appropriate	ADJ
taxlaw-2793	74	16	tax	tax	NOUN
taxlaw-2793	74	17	rules	rule	NOUN
taxlaw-2793	74	18	for	for	ADP
taxlaw-2793	74	19	foreign	foreign	ADJ
taxlaw-2793	74	20	portfolio	portfolio	NOUN
taxlaw-2793	74	21	investment	investment	NOUN
taxlaw-2793	74	22	.	.	PUNCT
taxlaw-2793	75	1	this	this	DET
taxlaw-2793	75	2	focus	focus	NOUN
taxlaw-2793	75	3	reflects	reflect	VERB
taxlaw-2793	75	4	my	my	PRON
taxlaw-2793	75	5	belief	belief	NOUN
taxlaw-2793	75	6	that	that	SCONJ
taxlaw-2793	75	7	,	,	PUNCT
taxlaw-2793	75	8	more	more	ADJ
taxlaw-2793	75	9	than	than	ADP
taxlaw-2793	75	10	other	other	ADJ
taxlaw-2793	75	11	underlying	underlie	VERB
taxlaw-2793	75	12	economic	economic	ADJ
taxlaw-2793	75	13	causes	cause	NOUN
taxlaw-2793	75	14	for	for	ADP
taxlaw-2793	75	15	unincorporated	unincorporated	ADJ
taxlaw-2793	75	16	business	business	NOUN
taxlaw-2793	75	17	presences	presence	NOUN
taxlaw-2793	75	18	of	of	ADP
taxlaw-2793	75	19	foreigners	foreigner	NOUN
taxlaw-2793	75	20	,	,	PUNCT
taxlaw-2793	75	21	fpi	fpi	PROPN
taxlaw-2793	75	22	in	in	ADP
taxlaw-2793	75	23	china	china	PROPN
taxlaw-2793	75	24	’s	’s	PART
taxlaw-2793	75	25	capital	capital	NOUN
taxlaw-2793	75	26	markets	market	NOUN
taxlaw-2793	75	27	will	will	AUX
taxlaw-2793	75	28	drive	drive	VERB
taxlaw-2793	75	29	the	the	DET
taxlaw-2793	75	30	development	development	NOUN
taxlaw-2793	75	31	of	of	ADP
taxlaw-2793	75	32	the	the	DET
taxlaw-2793	75	33	law	law	NOUN
taxlaw-2793	75	34	relating	relate	VERB
taxlaw-2793	75	35	to	to	PART
taxlaw-2793	75	36	establishments.15	establishments.15	VERB
taxlaw-2793	75	37	the	the	DET
taxlaw-2793	75	38	article	article	NOUN
taxlaw-2793	75	39	will	will	AUX
taxlaw-2793	75	40	be	be	AUX
taxlaw-2793	75	41	organized	organize	VERB
taxlaw-2793	75	42	as	as	SCONJ
taxlaw-2793	75	43	follows	follow	VERB
taxlaw-2793	75	44	.	.	PUNCT
taxlaw-2793	76	1	in	in	ADP
taxlaw-2793	76	2	section	section	NOUN
taxlaw-2793	76	3	i	i	PRON
taxlaw-2793	76	4	,	,	PUNCT
taxlaw-2793	76	5	i	i	PRON
taxlaw-2793	76	6	describe	describe	VERB
taxlaw-2793	76	7	the	the	DET
taxlaw-2793	76	8	relatively	relatively	ADV
taxlaw-2793	76	9	unique	unique	ADJ
taxlaw-2793	76	10	legal	legal	ADJ
taxlaw-2793	76	11	,	,	PUNCT
taxlaw-2793	76	12	regulatory	regulatory	ADJ
taxlaw-2793	76	13	and	and	CCONJ
taxlaw-2793	76	14	commercial	commercial	ADJ
taxlaw-2793	76	15	contexts	context	NOUN
taxlaw-2793	76	16	in	in	SCONJ
taxlaw-2793	76	17	which	which	DET
taxlaw-2793	76	18	“	"	PUNCT
taxlaw-2793	76	19	establishment	establishment	NOUN
taxlaw-2793	76	20	”	"	PUNCT
taxlaw-2793	76	21	applies	applie	NOUN
taxlaw-2793	76	22	.	.	PUNCT
taxlaw-2793	77	1	these	these	DET
taxlaw-2793	77	2	contextual	contextual	ADJ
taxlaw-2793	77	3	configurations	configuration	NOUN
taxlaw-2793	77	4	are	be	AUX
taxlaw-2793	77	5	important	important	ADJ
taxlaw-2793	77	6	for	for	SCONJ
taxlaw-2793	77	7	tax	tax	NOUN
taxlaw-2793	77	8	practitioners	practitioner	NOUN
taxlaw-2793	77	9	and	and	CCONJ
taxlaw-2793	77	10	policymakers	policymaker	NOUN
taxlaw-2793	77	11	to	to	PART
taxlaw-2793	77	12	understand	understand	VERB
taxlaw-2793	77	13	because	because	SCONJ
taxlaw-2793	77	14	they	they	PRON
taxlaw-2793	77	15	significantly	significantly	ADV
taxlaw-2793	77	16	shape	shape	VERB
taxlaw-2793	77	17	how	how	SCONJ
taxlaw-2793	77	18	tax	tax	NOUN
taxlaw-2793	77	19	issues	issue	NOUN
taxlaw-2793	77	20	arise	arise	VERB
taxlaw-2793	77	21	and	and	CCONJ
taxlaw-2793	77	22	how	how	SCONJ
taxlaw-2793	77	23	the	the	DET
taxlaw-2793	77	24	market	market	NOUN
taxlaw-2793	77	25	and	and	CCONJ
taxlaw-2793	77	26	governmental	governmental	ADJ
taxlaw-2793	77	27	authorities	authority	NOUN
taxlaw-2793	77	28	respond	respond	VERB
taxlaw-2793	77	29	.	.	PUNCT
taxlaw-2793	78	1	in	in	ADP
taxlaw-2793	78	2	particular	particular	ADJ
taxlaw-2793	78	3	,	,	PUNCT
taxlaw-2793	78	4	i	i	PRON
taxlaw-2793	78	5	argue	argue	VERB
taxlaw-2793	78	6	that	that	SCONJ
taxlaw-2793	78	7	the	the	DET
taxlaw-2793	78	8	intertwining	intertwining	NOUN
taxlaw-2793	78	9	of	of	ADP
taxlaw-2793	78	10	organizational	organizational	ADJ
taxlaw-2793	78	11	and	and	CCONJ
taxlaw-2793	78	12	regulatory	regulatory	ADJ
taxlaw-2793	78	13	law	law	NOUN
taxlaw-2793	78	14	in	in	ADP
taxlaw-2793	78	15	china	china	PROPN
taxlaw-2793	78	16	traditionally	traditionally	ADV
taxlaw-2793	78	17	created	create	VERB
taxlaw-2793	78	18	a	a	DET
taxlaw-2793	78	19	serious	serious	ADJ
taxlaw-2793	78	20	bias	bias	NOUN
taxlaw-2793	78	21	against	against	ADP
taxlaw-2793	78	22	unincorporated	unincorporated	ADJ
taxlaw-2793	78	23	forms	form	NOUN
taxlaw-2793	78	24	of	of	ADP
taxlaw-2793	78	25	foreign	foreign	ADJ
taxlaw-2793	78	26	investment	investment	NOUN
taxlaw-2793	78	27	.	.	PUNCT
taxlaw-2793	79	1	this	this	PRON
taxlaw-2793	79	2	may	may	AUX
taxlaw-2793	79	3	be	be	AUX
taxlaw-2793	79	4	the	the	DET
taxlaw-2793	79	5	single	single	ADJ
taxlaw-2793	79	6	most	most	ADV
taxlaw-2793	79	7	important	important	ADJ
taxlaw-2793	79	8	factor	factor	NOUN
taxlaw-2793	79	9	that	that	PRON
taxlaw-2793	79	10	explains	explain	VERB
taxlaw-2793	79	11	the	the	DET
taxlaw-2793	79	12	underdevelopment	underdevelopment	NOUN
taxlaw-2793	79	13	of	of	ADP
taxlaw-2793	79	14	the	the	DET
taxlaw-2793	79	15	14	14	NUM
taxlaw-2793	79	16	.	.	PUNCT
taxlaw-2793	80	1	tax	tax	NOUN
taxlaw-2793	80	2	holidays	holiday	NOUN
taxlaw-2793	80	3	had	have	AUX
taxlaw-2793	80	4	been	be	AUX
taxlaw-2793	80	5	granted	grant	VERB
taxlaw-2793	80	6	on	on	ADP
taxlaw-2793	80	7	the	the	DET
taxlaw-2793	80	8	basis	basis	NOUN
taxlaw-2793	80	9	of	of	ADP
taxlaw-2793	80	10	the	the	DET
taxlaw-2793	80	11	location	location	NOUN
taxlaw-2793	80	12	and	and	CCONJ
taxlaw-2793	80	13	nature	nature	NOUN
taxlaw-2793	80	14	of	of	ADP
taxlaw-2793	80	15	the	the	DET
taxlaw-2793	80	16	operation	operation	NOUN
taxlaw-2793	80	17	of	of	ADP
taxlaw-2793	80	18	the	the	DET
taxlaw-2793	80	19	fies	fie	NOUN
taxlaw-2793	80	20	.	.	PUNCT
taxlaw-2793	81	1	they	they	PRON
taxlaw-2793	81	2	often	often	ADV
taxlaw-2793	81	3	covered	cover	VERB
taxlaw-2793	81	4	at	at	ADP
taxlaw-2793	81	5	least	least	ADJ
taxlaw-2793	81	6	firms	firm	NOUN
taxlaw-2793	81	7	’	'	PUNCT
taxlaw-2793	81	8	initial	initial	ADJ
taxlaw-2793	81	9	five	five	NUM
taxlaw-2793	81	10	profitable	profitable	ADJ
taxlaw-2793	81	11	years	year	NOUN
taxlaw-2793	81	12	,	,	PUNCT
taxlaw-2793	81	13	and	and	CCONJ
taxlaw-2793	81	14	sometimes	sometimes	ADV
taxlaw-2793	81	15	lasted	last	VERB
taxlaw-2793	81	16	even	even	ADV
taxlaw-2793	81	17	longer	long	ADV
taxlaw-2793	81	18	.	.	PUNCT
taxlaw-2793	82	1	see	see	VERB
taxlaw-2793	82	2	generally	generally	ADV
taxlaw-2793	82	3	jinyan	jinyan	PROPN
taxlaw-2793	82	4	li	li	PROPN
taxlaw-2793	82	5	,	,	PUNCT
taxlaw-2793	82	6	fundamental	fundamental	ADJ
taxlaw-2793	82	7	enterprise	enterprise	NOUN
taxlaw-2793	82	8	income	income	NOUN
taxlaw-2793	82	9	tax	tax	NOUN
taxlaw-2793	82	10	reform	reform	NOUN
taxlaw-2793	82	11	in	in	ADP
taxlaw-2793	82	12	china	china	PROPN
taxlaw-2793	82	13	:	:	PUNCT
taxlaw-2793	82	14	motivations	motivation	NOUN
taxlaw-2793	82	15	and	and	CCONJ
taxlaw-2793	82	16	major	major	ADJ
taxlaw-2793	82	17	changes	change	NOUN
taxlaw-2793	82	18	,	,	PUNCT
taxlaw-2793	82	19	61	61	NUM
taxlaw-2793	82	20	bulletin	bulletin	NOUN
taxlaw-2793	82	21	for	for	ADP
taxlaw-2793	82	22	int’l	int’l	NUM
taxlaw-2793	82	23	taxation	taxation	NOUN
taxlaw-2793	82	24	519	519	NUM
taxlaw-2793	82	25	(	(	PUNCT
taxlaw-2793	82	26	2007	2007	NUM
taxlaw-2793	82	27	)	)	PUNCT
taxlaw-2793	82	28	.	.	PUNCT
taxlaw-2793	83	1	15	15	NUM
taxlaw-2793	83	2	.	.	X
taxlaw-2793	83	3	other	other	ADJ
taxlaw-2793	83	4	underlying	underlying	ADJ
taxlaw-2793	83	5	causes	cause	NOUN
taxlaw-2793	83	6	include	include	VERB
taxlaw-2793	83	7	natural	natural	ADJ
taxlaw-2793	83	8	resource	resource	NOUN
taxlaw-2793	83	9	explorations	exploration	NOUN
taxlaw-2793	83	10	,	,	PUNCT
taxlaw-2793	83	11	short	short	ADJ
taxlaw-2793	83	12	-	-	PUNCT
taxlaw-2793	83	13	term	term	NOUN
taxlaw-2793	83	14	visits	visit	NOUN
taxlaw-2793	83	15	of	of	ADP
taxlaw-2793	83	16	professionals	professional	NOUN
taxlaw-2793	83	17	providing	provide	VERB
taxlaw-2793	83	18	technological	technological	ADJ
taxlaw-2793	83	19	know	know	NOUN
taxlaw-2793	83	20	-	-	PUNCT
taxlaw-2793	83	21	how	how	NOUN
taxlaw-2793	83	22	,	,	PUNCT
taxlaw-2793	83	23	and	and	CCONJ
taxlaw-2793	83	24	so	so	ADV
taxlaw-2793	83	25	on	on	ADV
taxlaw-2793	83	26	.	.	PUNCT
taxlaw-2793	84	1	see	see	VERB
taxlaw-2793	84	2	arvid	arvid	PROPN
taxlaw-2793	84	3	a.	a.	PROPN
taxlaw-2793	84	4	skaar	skaar	PROPN
taxlaw-2793	84	5	,	,	PUNCT
taxlaw-2793	84	6	permanent	permanent	ADJ
taxlaw-2793	84	7	establishment	establishment	NOUN
taxlaw-2793	84	8	:	:	PUNCT
taxlaw-2793	84	9	erosion	erosion	NOUN
taxlaw-2793	84	10	of	of	ADP
taxlaw-2793	84	11	a	a	DET
taxlaw-2793	84	12	tax	tax	NOUN
taxlaw-2793	84	13	treaty	treaty	NOUN
taxlaw-2793	84	14	principle	principle	NOUN
taxlaw-2793	84	15	(	(	PUNCT
taxlaw-2793	84	16	kluwer	kluwer	NOUN
taxlaw-2793	84	17	law	law	NOUN
taxlaw-2793	84	18	and	and	CCONJ
taxlaw-2793	84	19	taxation	taxation	NOUN
taxlaw-2793	84	20	1991	1991	NUM
taxlaw-2793	84	21	)	)	PUNCT
taxlaw-2793	84	22	,	,	PUNCT
taxlaw-2793	84	23	at	at	ADP
taxlaw-2793	84	24	13–17	13–17	NUM
taxlaw-2793	84	25	.	.	PUNCT
taxlaw-2793	85	1	2010	2010	NUM
taxlaw-2793	85	2	]	]	PUNCT
taxlaw-2793	85	3	“	"	PUNCT
taxlaw-2793	85	4	establishme't	establishme't	PROPN
taxlaw-2793	85	5	”	"	PUNCT
taxlaw-2793	85	6	i	i	PRON
taxlaw-2793	85	7	'	'	PUNCT
taxlaw-2793	85	8	chi'ese	chi'ese	ADJ
taxlaw-2793	85	9	tax	tax	NOUN
taxlaw-2793	85	10	51	51	NUM
taxlaw-2793	85	11	concept	concept	NOUN
taxlaw-2793	85	12	of	of	ADP
taxlaw-2793	85	13	“	"	PUNCT
taxlaw-2793	85	14	establishment	establishment	NOUN
taxlaw-2793	85	15	”	"	PUNCT
taxlaw-2793	85	16	(	(	PUNCT
taxlaw-2793	85	17	compared	compare	VERB
taxlaw-2793	85	18	to	to	ADP
taxlaw-2793	85	19	the	the	DET
taxlaw-2793	85	20	elaboration	elaboration	NOUN
taxlaw-2793	85	21	of	of	ADP
taxlaw-2793	85	22	the	the	DET
taxlaw-2793	85	23	concept	concept	NOUN
taxlaw-2793	85	24	’s	’s	PART
taxlaw-2793	85	25	equivalent	equivalent	NOUN
taxlaw-2793	85	26	in	in	ADP
taxlaw-2793	85	27	other	other	ADJ
taxlaw-2793	85	28	jurisdictions	jurisdiction	NOUN
taxlaw-2793	85	29	)	)	PUNCT
taxlaw-2793	85	30	in	in	ADP
taxlaw-2793	85	31	the	the	DET
taxlaw-2793	85	32	past	past	NOUN
taxlaw-2793	85	33	.	.	PUNCT
taxlaw-2793	86	1	in	in	ADP
taxlaw-2793	86	2	addition	addition	NOUN
taxlaw-2793	86	3	,	,	PUNCT
taxlaw-2793	86	4	significant	significant	ADJ
taxlaw-2793	86	5	barriers	barrier	NOUN
taxlaw-2793	86	6	to	to	ADP
taxlaw-2793	86	7	foreign	foreign	ADJ
taxlaw-2793	86	8	portfolio	portfolio	NOUN
taxlaw-2793	86	9	investment	investment	NOUN
taxlaw-2793	86	10	also	also	ADV
taxlaw-2793	86	11	limit	limit	VERB
taxlaw-2793	86	12	the	the	DET
taxlaw-2793	86	13	scope	scope	NOUN
taxlaw-2793	86	14	of	of	ADP
taxlaw-2793	86	15	application	application	NOUN
taxlaw-2793	86	16	of	of	ADP
taxlaw-2793	86	17	“	"	PUNCT
taxlaw-2793	86	18	establishment	establishment	NOUN
taxlaw-2793	86	19	.	.	PUNCT
taxlaw-2793	86	20	”	"	PUNCT
taxlaw-2793	87	1	although	although	SCONJ
taxlaw-2793	87	2	restrictions	restriction	NOUN
taxlaw-2793	87	3	against	against	ADP
taxlaw-2793	87	4	unincorporated	unincorporated	ADJ
taxlaw-2793	87	5	business	business	NOUN
taxlaw-2793	87	6	forms	form	NOUN
taxlaw-2793	87	7	and	and	CCONJ
taxlaw-2793	87	8	fpi	fpi	PROPN
taxlaw-2793	87	9	have	have	AUX
taxlaw-2793	87	10	been	be	AUX
taxlaw-2793	87	11	significantly	significantly	ADV
taxlaw-2793	87	12	relaxed	relax	VERB
taxlaw-2793	87	13	recently	recently	ADV
taxlaw-2793	87	14	,	,	PUNCT
taxlaw-2793	87	15	the	the	DET
taxlaw-2793	87	16	incremental	incremental	ADJ
taxlaw-2793	87	17	fashion	fashion	NOUN
taxlaw-2793	87	18	in	in	ADP
taxlaw-2793	87	19	which	which	PRON
taxlaw-2793	87	20	this	this	PRON
taxlaw-2793	87	21	is	be	AUX
taxlaw-2793	87	22	taking	take	VERB
taxlaw-2793	87	23	place	place	NOUN
taxlaw-2793	87	24	also	also	ADV
taxlaw-2793	87	25	explains	explain	VERB
taxlaw-2793	87	26	the	the	DET
taxlaw-2793	87	27	slowness	slowness	NOUN
taxlaw-2793	87	28	with	with	ADP
taxlaw-2793	87	29	which	which	PRON
taxlaw-2793	87	30	tax	tax	NOUN
taxlaw-2793	87	31	authorities	authority	NOUN
taxlaw-2793	87	32	have	have	AUX
taxlaw-2793	87	33	responded	respond	VERB
taxlaw-2793	87	34	.	.	PUNCT
taxlaw-2793	88	1	section	section	NOUN
taxlaw-2793	88	2	ii	ii	PROPN
taxlaw-2793	88	3	turns	turn	VERB
taxlaw-2793	88	4	to	to	ADP
taxlaw-2793	88	5	government	government	NOUN
taxlaw-2793	88	6	-	-	PUNCT
taxlaw-2793	88	7	issued	issue	VERB
taxlaw-2793	88	8	interpretations	interpretation	NOUN
taxlaw-2793	88	9	of	of	ADP
taxlaw-2793	88	10	the	the	DET
taxlaw-2793	88	11	scope	scope	NOUN
taxlaw-2793	88	12	of	of	ADP
taxlaw-2793	88	13	“	"	PUNCT
taxlaw-2793	88	14	establishment	establishment	NOUN
taxlaw-2793	88	15	”	"	PUNCT
taxlaw-2793	88	16	under	under	ADP
taxlaw-2793	88	17	chinese	chinese	ADJ
taxlaw-2793	88	18	statutes	statute	NOUN
taxlaw-2793	88	19	and	and	CCONJ
taxlaw-2793	88	20	regulations	regulation	NOUN
taxlaw-2793	88	21	,	,	PUNCT
taxlaw-2793	88	22	as	as	ADV
taxlaw-2793	88	23	well	well	ADV
taxlaw-2793	88	24	as	as	ADP
taxlaw-2793	88	25	the	the	DET
taxlaw-2793	88	26	areas	area	NOUN
taxlaw-2793	88	27	of	of	ADP
taxlaw-2793	88	28	foreign	foreign	ADJ
taxlaw-2793	88	29	investment	investment	NOUN
taxlaw-2793	88	30	in	in	ADP
taxlaw-2793	88	31	which	which	PRON
taxlaw-2793	88	32	the	the	DET
taxlaw-2793	88	33	ambiguities	ambiguity	NOUN
taxlaw-2793	88	34	associated	associate	VERB
taxlaw-2793	88	35	with	with	ADP
taxlaw-2793	88	36	the	the	DET
taxlaw-2793	88	37	concept	concept	NOUN
taxlaw-2793	88	38	have	have	AUX
taxlaw-2793	88	39	recently	recently	ADV
taxlaw-2793	88	40	become	become	VERB
taxlaw-2793	88	41	most	most	ADV
taxlaw-2793	88	42	notable	notable	ADJ
taxlaw-2793	88	43	.	.	PUNCT
taxlaw-2793	89	1	while	while	SCONJ
taxlaw-2793	89	2	the	the	DET
taxlaw-2793	89	3	government	government	NOUN
taxlaw-2793	89	4	’s	’s	PART
taxlaw-2793	89	5	interpretations	interpretation	NOUN
taxlaw-2793	89	6	of	of	ADP
taxlaw-2793	89	7	“	"	PUNCT
taxlaw-2793	89	8	establishment	establishment	NOUN
taxlaw-2793	89	9	”	"	PUNCT
taxlaw-2793	89	10	remain	remain	VERB
taxlaw-2793	89	11	incomplete	incomplete	ADJ
taxlaw-2793	89	12	,	,	PUNCT
taxlaw-2793	89	13	important	important	ADJ
taxlaw-2793	89	14	examples	example	NOUN
taxlaw-2793	89	15	can	can	AUX
taxlaw-2793	89	16	be	be	AUX
taxlaw-2793	89	17	found	find	VERB
taxlaw-2793	89	18	showing	show	VERB
taxlaw-2793	89	19	at	at	ADP
taxlaw-2793	89	20	least	least	ADJ
taxlaw-2793	89	21	an	an	DET
taxlaw-2793	89	22	awareness	awareness	NOUN
taxlaw-2793	89	23	of	of	ADP
taxlaw-2793	89	24	the	the	DET
taxlaw-2793	89	25	special	special	ADJ
taxlaw-2793	89	26	problems	problem	NOUN
taxlaw-2793	89	27	posed	pose	VERB
taxlaw-2793	89	28	by	by	ADP
taxlaw-2793	89	29	noncorporate	noncorporate	NOUN
taxlaw-2793	89	30	business	business	NOUN
taxlaw-2793	89	31	forms	form	NOUN
taxlaw-2793	89	32	and	and	CCONJ
taxlaw-2793	89	33	portfolio	portfolio	NOUN
taxlaw-2793	89	34	investments	investment	NOUN
taxlaw-2793	89	35	.	.	PUNCT
taxlaw-2793	90	1	however	however	ADV
taxlaw-2793	90	2	,	,	PUNCT
taxlaw-2793	90	3	this	this	DET
taxlaw-2793	90	4	awareness	awareness	NOUN
taxlaw-2793	90	5	has	have	VERB
taxlaw-2793	90	6	yet	yet	ADV
taxlaw-2793	90	7	to	to	PART
taxlaw-2793	90	8	develop	develop	VERB
taxlaw-2793	90	9	into	into	ADP
taxlaw-2793	90	10	a	a	DET
taxlaw-2793	90	11	sustained	sustained	ADJ
taxlaw-2793	90	12	recognition	recognition	NOUN
taxlaw-2793	90	13	of	of	ADP
taxlaw-2793	90	14	an	an	DET
taxlaw-2793	90	15	important	important	ADJ
taxlaw-2793	90	16	policy	policy	NOUN
taxlaw-2793	90	17	issue	issue	NOUN
taxlaw-2793	90	18	.	.	PUNCT
taxlaw-2793	91	1	in	in	ADP
taxlaw-2793	91	2	the	the	DET
taxlaw-2793	91	3	meantime	meantime	NOUN
taxlaw-2793	91	4	,	,	PUNCT
taxlaw-2793	91	5	striking	strike	VERB
taxlaw-2793	91	6	inconsistencies	inconsistency	NOUN
taxlaw-2793	91	7	exist	exist	VERB
taxlaw-2793	91	8	in	in	ADP
taxlaw-2793	91	9	the	the	DET
taxlaw-2793	91	10	implicit	implicit	ADJ
taxlaw-2793	91	11	approach	approach	NOUN
taxlaw-2793	91	12	the	the	DET
taxlaw-2793	91	13	government	government	NOUN
taxlaw-2793	91	14	has	have	AUX
taxlaw-2793	91	15	taken	take	VERB
taxlaw-2793	91	16	toward	toward	ADP
taxlaw-2793	91	17	the	the	DET
taxlaw-2793	91	18	interpretation	interpretation	NOUN
taxlaw-2793	91	19	of	of	ADP
taxlaw-2793	91	20	“	"	PUNCT
taxlaw-2793	91	21	establishment	establishment	NOUN
taxlaw-2793	91	22	.	.	PUNCT
taxlaw-2793	91	23	”	"	PUNCT
taxlaw-2793	92	1	in	in	ADP
taxlaw-2793	92	2	section	section	NOUN
taxlaw-2793	92	3	iii	iii	PROPN
taxlaw-2793	92	4	,	,	PUNCT
taxlaw-2793	92	5	i	i	PRON
taxlaw-2793	92	6	try	try	VERB
taxlaw-2793	92	7	to	to	PART
taxlaw-2793	92	8	advance	advance	VERB
taxlaw-2793	92	9	this	this	DET
taxlaw-2793	92	10	area	area	NOUN
taxlaw-2793	92	11	of	of	ADP
taxlaw-2793	92	12	policy	policy	NOUN
taxlaw-2793	92	13	by	by	ADP
taxlaw-2793	92	14	examining	examine	VERB
taxlaw-2793	92	15	some	some	PRON
taxlaw-2793	92	16	of	of	ADP
taxlaw-2793	92	17	the	the	DET
taxlaw-2793	92	18	choices	choice	NOUN
taxlaw-2793	92	19	facing	face	VERB
taxlaw-2793	92	20	the	the	DET
taxlaw-2793	92	21	further	further	ADJ
taxlaw-2793	92	22	development	development	NOUN
taxlaw-2793	92	23	of	of	ADP
taxlaw-2793	92	24	the	the	DET
taxlaw-2793	92	25	notion	notion	NOUN
taxlaw-2793	92	26	of	of	ADP
taxlaw-2793	92	27	“	"	PUNCT
taxlaw-2793	92	28	establishment	establishment	NOUN
taxlaw-2793	92	29	.	.	PUNCT
taxlaw-2793	92	30	”	"	PUNCT
taxlaw-2793	93	1	the	the	DET
taxlaw-2793	93	2	first	first	ADJ
taxlaw-2793	93	3	choice	choice	NOUN
taxlaw-2793	93	4	can	can	AUX
taxlaw-2793	93	5	be	be	AUX
taxlaw-2793	93	6	formulated	formulate	VERB
taxlaw-2793	93	7	as	as	ADP
taxlaw-2793	93	8	the	the	DET
taxlaw-2793	93	9	following	follow	VERB
taxlaw-2793	93	10	question	question	NOUN
taxlaw-2793	93	11	:	:	PUNCT
taxlaw-2793	93	12	assuming	assume	VERB
taxlaw-2793	93	13	that	that	SCONJ
taxlaw-2793	93	14	foreign	foreign	ADJ
taxlaw-2793	93	15	portfolio	portfolio	NOUN
taxlaw-2793	93	16	investors	investor	NOUN
taxlaw-2793	93	17	favor	favor	VERB
taxlaw-2793	93	18	the	the	DET
taxlaw-2793	93	19	exclusion	exclusion	NOUN
taxlaw-2793	93	20	of	of	ADP
taxlaw-2793	93	21	passive	passive	ADJ
taxlaw-2793	93	22	investments	investment	NOUN
taxlaw-2793	93	23	from	from	ADP
taxlaw-2793	93	24	the	the	DET
taxlaw-2793	93	25	definition	definition	NOUN
taxlaw-2793	93	26	of	of	ADP
taxlaw-2793	93	27	“	"	PUNCT
taxlaw-2793	93	28	establishment	establishment	NOUN
taxlaw-2793	93	29	,	,	PUNCT
taxlaw-2793	93	30	”	"	PUNCT
taxlaw-2793	93	31	would	would	AUX
taxlaw-2793	93	32	a	a	DET
taxlaw-2793	93	33	comprehensive	comprehensive	ADJ
taxlaw-2793	93	34	interpretation	interpretation	NOUN
taxlaw-2793	93	35	of	of	ADP
taxlaw-2793	93	36	“	"	PUNCT
taxlaw-2793	93	37	establishment	establishment	NOUN
taxlaw-2793	93	38	”	"	PUNCT
taxlaw-2793	93	39	in	in	ADP
taxlaw-2793	93	40	this	this	DET
taxlaw-2793	93	41	manner	manner	NOUN
taxlaw-2793	93	42	be	be	AUX
taxlaw-2793	93	43	appropriate	appropriate	ADJ
taxlaw-2793	93	44	in	in	ADP
taxlaw-2793	93	45	the	the	DET
taxlaw-2793	93	46	near	near	ADJ
taxlaw-2793	93	47	future	future	NOUN
taxlaw-2793	93	48	?	?	PUNCT
taxlaw-2793	94	1	because	because	SCONJ
taxlaw-2793	94	2	china	china	PROPN
taxlaw-2793	94	3	is	be	AUX
taxlaw-2793	94	4	likely	likely	ADJ
taxlaw-2793	94	5	to	to	PART
taxlaw-2793	94	6	continue	continue	VERB
taxlaw-2793	94	7	to	to	PART
taxlaw-2793	94	8	control	control	VERB
taxlaw-2793	94	9	capital	capital	NOUN
taxlaw-2793	94	10	accounts,16	accounts,16	ADJ
taxlaw-2793	94	11	particularly	particularly	ADV
taxlaw-2793	94	12	in	in	ADP
taxlaw-2793	94	13	the	the	DET
taxlaw-2793	94	14	face	face	NOUN
taxlaw-2793	94	15	of	of	ADP
taxlaw-2793	94	16	increasing	increase	VERB
taxlaw-2793	94	17	evidence	evidence	NOUN
taxlaw-2793	94	18	of	of	ADP
taxlaw-2793	94	19	inflow	inflow	NOUN
taxlaw-2793	94	20	associated	associate	VERB
taxlaw-2793	94	21	with	with	ADP
taxlaw-2793	94	22	the	the	DET
taxlaw-2793	94	23	expectation	expectation	NOUN
taxlaw-2793	94	24	of	of	ADP
taxlaw-2793	94	25	continued	continue	VERB
taxlaw-2793	94	26	appreciation	appreciation	NOUN
taxlaw-2793	94	27	of	of	ADP
taxlaw-2793	94	28	the	the	DET
taxlaw-2793	94	29	renminbi	renminbi	NOUN
taxlaw-2793	94	30	(	(	PUNCT
taxlaw-2793	94	31	the	the	DET
taxlaw-2793	94	32	chinese	chinese	ADJ
taxlaw-2793	94	33	currency	currency	NOUN
taxlaw-2793	94	34	)	)	PUNCT
taxlaw-2793	94	35	and	and	CCONJ
taxlaw-2793	94	36	global	global	ADJ
taxlaw-2793	94	37	financial	financial	ADJ
taxlaw-2793	94	38	instability	instability	NOUN
taxlaw-2793	94	39	generally	generally	ADV
taxlaw-2793	94	40	,	,	PUNCT
taxlaw-2793	94	41	the	the	DET
taxlaw-2793	94	42	answer	answer	NOUN
taxlaw-2793	94	43	appears	appear	VERB
taxlaw-2793	94	44	to	to	PART
taxlaw-2793	94	45	be	be	AUX
taxlaw-2793	94	46	“	"	PUNCT
taxlaw-2793	94	47	no	no	INTJ
taxlaw-2793	94	48	,	,	PUNCT
taxlaw-2793	94	49	”	"	PUNCT
taxlaw-2793	94	50	at	at	ADP
taxlaw-2793	94	51	least	least	ADJ
taxlaw-2793	94	52	for	for	ADP
taxlaw-2793	94	53	the	the	DET
taxlaw-2793	94	54	short	short	ADJ
taxlaw-2793	94	55	term	term	NOUN
taxlaw-2793	94	56	.	.	PUNCT
taxlaw-2793	95	1	assuming	assume	VERB
taxlaw-2793	95	2	this	this	DET
taxlaw-2793	95	3	answer	answer	NOUN
taxlaw-2793	95	4	to	to	PART
taxlaw-2793	95	5	be	be	AUX
taxlaw-2793	95	6	correct	correct	ADJ
taxlaw-2793	95	7	,	,	PUNCT
taxlaw-2793	95	8	one	one	PRON
taxlaw-2793	95	9	may	may	AUX
taxlaw-2793	95	10	nonetheless	nonetheless	ADV
taxlaw-2793	95	11	raise	raise	VERB
taxlaw-2793	95	12	the	the	DET
taxlaw-2793	95	13	question	question	NOUN
taxlaw-2793	95	14	:	:	PUNCT
taxlaw-2793	95	15	how	how	SCONJ
taxlaw-2793	95	16	can	can	AUX
taxlaw-2793	95	17	reasonable	reasonable	ADJ
taxlaw-2793	95	18	tax	tax	NOUN
taxlaw-2793	95	19	treatments	treatment	NOUN
taxlaw-2793	95	20	be	be	AUX
taxlaw-2793	95	21	designed	design	VERB
taxlaw-2793	95	22	for	for	ADP
taxlaw-2793	95	23	forms	form	NOUN
taxlaw-2793	95	24	of	of	ADP
taxlaw-2793	95	25	fpi	fpi	PROPN
taxlaw-2793	95	26	,	,	PUNCT
taxlaw-2793	95	27	e.g.	e.g.	ADV
taxlaw-2793	95	28	,	,	PUNCT
taxlaw-2793	95	29	private	private	ADJ
taxlaw-2793	95	30	equity	equity	NOUN
taxlaw-2793	95	31	investments	investment	NOUN
taxlaw-2793	95	32	,	,	PUNCT
taxlaw-2793	95	33	that	that	PRON
taxlaw-2793	95	34	are	be	AUX
taxlaw-2793	95	35	already	already	ADV
taxlaw-2793	95	36	identified	identify	VERB
taxlaw-2793	95	37	as	as	ADP
taxlaw-2793	95	38	beneficial	beneficial	ADJ
taxlaw-2793	95	39	for	for	ADP
taxlaw-2793	95	40	china	china	PROPN
taxlaw-2793	95	41	?	?	PUNCT
taxlaw-2793	96	1	using	use	VERB
taxlaw-2793	96	2	the	the	DET
taxlaw-2793	96	3	currently	currently	ADV
taxlaw-2793	96	4	-	-	PUNCT
taxlaw-2793	96	5	debated	debate	VERB
taxlaw-2793	96	6	issue	issue	NOUN
taxlaw-2793	96	7	of	of	ADP
taxlaw-2793	96	8	the	the	DET
taxlaw-2793	96	9	partnership	partnership	NOUN
taxlaw-2793	96	10	-	-	PUNCT
taxlaw-2793	96	11	to	to	ADP
taxlaw-2793	96	12	-	-	PUNCT
taxlaw-2793	96	13	partner	partner	NOUN
taxlaw-2793	96	14	attributions	attribution	NOUN
taxlaw-2793	96	15	of	of	ADP
taxlaw-2793	96	16	business	business	NOUN
taxlaw-2793	96	17	nexus	nexus	NOUN
taxlaw-2793	96	18	as	as	ADP
taxlaw-2793	96	19	an	an	DET
taxlaw-2793	96	20	illustration	illustration	NOUN
taxlaw-2793	96	21	,	,	PUNCT
taxlaw-2793	96	22	i	i	PRON
taxlaw-2793	96	23	argue	argue	VERB
taxlaw-2793	96	24	that	that	SCONJ
taxlaw-2793	96	25	more	more	ADV
taxlaw-2793	96	26	specific	specific	ADJ
taxlaw-2793	96	27	policy	policy	NOUN
taxlaw-2793	96	28	considerations	consideration	NOUN
taxlaw-2793	96	29	must	must	AUX
taxlaw-2793	96	30	be	be	AUX
taxlaw-2793	96	31	introduced	introduce	VERB
taxlaw-2793	96	32	to	to	PART
taxlaw-2793	96	33	make	make	VERB
taxlaw-2793	96	34	advances	advance	NOUN
taxlaw-2793	96	35	in	in	ADP
taxlaw-2793	96	36	this	this	DET
taxlaw-2793	96	37	area	area	NOUN
taxlaw-2793	96	38	.	.	PUNCT
taxlaw-2793	97	1	such	such	ADJ
taxlaw-2793	97	2	considerations	consideration	NOUN
taxlaw-2793	97	3	include	include	VERB
taxlaw-2793	97	4	whether	whether	SCONJ
taxlaw-2793	97	5	a	a	DET
taxlaw-2793	97	6	tax	tax	NOUN
taxlaw-2793	97	7	rule	rule	NOUN
taxlaw-2793	97	8	is	be	AUX
taxlaw-2793	97	9	aimed	aim	VERB
taxlaw-2793	97	10	at	at	ADP
taxlaw-2793	97	11	affecting	affect	VERB
taxlaw-2793	97	12	a	a	DET
taxlaw-2793	97	13	binary	binary	ADJ
taxlaw-2793	97	14	decision	decision	NOUN
taxlaw-2793	97	15	by	by	ADP
taxlaw-2793	97	16	investors	investor	NOUN
taxlaw-2793	97	17	of	of	ADP
taxlaw-2793	97	18	investing	invest	VERB
taxlaw-2793	97	19	or	or	CCONJ
taxlaw-2793	97	20	not	not	PART
taxlaw-2793	97	21	investing	invest	VERB
taxlaw-2793	97	22	,	,	PUNCT
taxlaw-2793	97	23	instead	instead	ADV
taxlaw-2793	97	24	of	of	ADP
taxlaw-2793	97	25	at	at	ADP
taxlaw-2793	97	26	a	a	DET
taxlaw-2793	97	27	marginal	marginal	ADJ
taxlaw-2793	97	28	decision	decision	NOUN
taxlaw-2793	97	29	of	of	ADP
taxlaw-2793	97	30	how	how	SCONJ
taxlaw-2793	97	31	much	much	ADJ
taxlaw-2793	97	32	more	more	ADJ
taxlaw-2793	97	33	to	to	PART
taxlaw-2793	97	34	invest	invest	VERB
taxlaw-2793	97	35	,	,	PUNCT
taxlaw-2793	97	36	as	as	ADV
taxlaw-2793	97	37	well	well	ADV
taxlaw-2793	97	38	as	as	ADP
taxlaw-2793	97	39	whether	whether	SCONJ
taxlaw-2793	97	40	the	the	DET
taxlaw-2793	97	41	rule	rule	NOUN
taxlaw-2793	97	42	introduces	introduce	VERB
taxlaw-2793	97	43	dissimilar	dissimilar	ADJ
taxlaw-2793	97	44	treatment	treatment	NOUN
taxlaw-2793	97	45	of	of	ADP
taxlaw-2793	97	46	foreign	foreign	ADJ
taxlaw-2793	97	47	and	and	CCONJ
taxlaw-2793	97	48	domestic	domestic	ADJ
taxlaw-2793	97	49	investors	investor	NOUN
taxlaw-2793	97	50	that	that	PRON
taxlaw-2793	97	51	could	could	AUX
taxlaw-2793	97	52	easily	easily	ADV
taxlaw-2793	97	53	lead	lead	VERB
taxlaw-2793	97	54	to	to	ADP
taxlaw-2793	97	55	manipulation	manipulation	NOUN
taxlaw-2793	97	56	.	.	PUNCT
taxlaw-2793	98	1	16	16	NUM
taxlaw-2793	98	2	.	.	PUNCT
taxlaw-2793	99	1	see	see	VERB
taxlaw-2793	99	2	infra	infra	NOUN
taxlaw-2793	99	3	notes	note	VERB
taxlaw-2793	99	4	171–184	171–184	NUM
taxlaw-2793	99	5	and	and	CCONJ
taxlaw-2793	99	6	accompanying	accompany	VERB
taxlaw-2793	99	7	text	text	NOUN
taxlaw-2793	99	8	.	.	PUNCT
taxlaw-2793	100	1	52	52	NUM
taxlaw-2793	100	2	columbia	columbia	PROPN
taxlaw-2793	100	3	jour'al	jour'al	PROPN
taxlaw-2793	100	4	of	of	ADP
taxlaw-2793	100	5	tax	tax	NOUN
taxlaw-2793	100	6	law	law	NOUN
taxlaw-2793	100	7	[	[	X
taxlaw-2793	100	8	vol	vol	NOUN
taxlaw-2793	100	9	.	.	PUNCT
taxlaw-2793	101	1	1:46	1:46	NUM
taxlaw-2793	101	2	while	while	SCONJ
taxlaw-2793	101	3	i	i	PRON
taxlaw-2793	101	4	believe	believe	VERB
taxlaw-2793	101	5	that	that	SCONJ
taxlaw-2793	101	6	many	many	ADJ
taxlaw-2793	101	7	of	of	ADP
taxlaw-2793	101	8	the	the	DET
taxlaw-2793	101	9	empirical	empirical	ADJ
taxlaw-2793	101	10	hypotheses	hypothesis	NOUN
taxlaw-2793	101	11	and	and	CCONJ
taxlaw-2793	101	12	legal	legal	ADJ
taxlaw-2793	101	13	interpretations	interpretation	NOUN
taxlaw-2793	101	14	advanced	advance	VERB
taxlaw-2793	101	15	in	in	ADP
taxlaw-2793	101	16	this	this	DET
taxlaw-2793	101	17	article	article	NOUN
taxlaw-2793	101	18	are	be	AUX
taxlaw-2793	101	19	novel	novel	ADJ
taxlaw-2793	101	20	in	in	ADP
taxlaw-2793	101	21	some	some	DET
taxlaw-2793	101	22	respects	respect	NOUN
taxlaw-2793	101	23	,	,	PUNCT
taxlaw-2793	101	24	the	the	DET
taxlaw-2793	101	25	arguments	argument	NOUN
taxlaw-2793	101	26	in	in	ADP
taxlaw-2793	101	27	section	section	NOUN
taxlaw-2793	101	28	iii	iii	NOUN
taxlaw-2793	101	29	are	be	AUX
taxlaw-2793	101	30	explorations	exploration	NOUN
taxlaw-2793	101	31	in	in	ADP
taxlaw-2793	101	32	uncharted	uncharted	ADJ
taxlaw-2793	101	33	waters	water	NOUN
taxlaw-2793	101	34	to	to	ADP
taxlaw-2793	101	35	an	an	DET
taxlaw-2793	101	36	even	even	ADV
taxlaw-2793	101	37	greater	great	ADJ
taxlaw-2793	101	38	extent	extent	NOUN
taxlaw-2793	101	39	than	than	ADP
taxlaw-2793	101	40	others	other	NOUN
taxlaw-2793	101	41	.	.	PUNCT
taxlaw-2793	102	1	especially	especially	ADV
taxlaw-2793	102	2	because	because	SCONJ
taxlaw-2793	102	3	of	of	ADP
taxlaw-2793	102	4	different	different	ADJ
taxlaw-2793	102	5	views	view	NOUN
taxlaw-2793	102	6	about	about	ADP
taxlaw-2793	102	7	the	the	DET
taxlaw-2793	102	8	nature	nature	NOUN
taxlaw-2793	102	9	of	of	ADP
taxlaw-2793	102	10	capital	capital	NOUN
taxlaw-2793	102	11	inflows	inflow	NOUN
taxlaw-2793	102	12	and	and	CCONJ
taxlaw-2793	102	13	their	their	PRON
taxlaw-2793	102	14	impact	impact	NOUN
taxlaw-2793	102	15	on	on	ADP
taxlaw-2793	102	16	the	the	DET
taxlaw-2793	102	17	chinese	chinese	ADJ
taxlaw-2793	102	18	economy,17	economy,17	NOUN
taxlaw-2793	102	19	it	it	PRON
taxlaw-2793	102	20	has	have	AUX
taxlaw-2793	102	21	become	become	VERB
taxlaw-2793	102	22	difficult	difficult	ADJ
taxlaw-2793	102	23	in	in	ADP
taxlaw-2793	102	24	the	the	DET
taxlaw-2793	102	25	past	past	ADJ
taxlaw-2793	102	26	few	few	ADJ
taxlaw-2793	102	27	years	year	NOUN
taxlaw-2793	102	28	to	to	PART
taxlaw-2793	102	29	find	find	VERB
taxlaw-2793	102	30	coherent	coherent	ADJ
taxlaw-2793	102	31	articulations	articulation	NOUN
taxlaw-2793	102	32	of	of	ADP
taxlaw-2793	102	33	china	china	PROPN
taxlaw-2793	102	34	’s	’s	PART
taxlaw-2793	102	35	overall	overall	ADJ
taxlaw-2793	102	36	economic	economic	ADJ
taxlaw-2793	102	37	policy	policy	NOUN
taxlaw-2793	102	38	toward	toward	ADP
taxlaw-2793	102	39	inbound	inbound	ADJ
taxlaw-2793	102	40	portfolio	portfolio	NOUN
taxlaw-2793	102	41	investment	investment	NOUN
taxlaw-2793	102	42	.	.	PUNCT
taxlaw-2793	103	1	even	even	ADV
taxlaw-2793	103	2	rarer	rarer	ADV
taxlaw-2793	103	3	are	be	AUX
taxlaw-2793	103	4	discussions	discussion	NOUN
taxlaw-2793	103	5	of	of	ADP
taxlaw-2793	103	6	what	what	PRON
taxlaw-2793	103	7	tax	tax	NOUN
taxlaw-2793	103	8	policies	policy	NOUN
taxlaw-2793	103	9	may	may	AUX
taxlaw-2793	103	10	be	be	AUX
taxlaw-2793	103	11	appropriate	appropriate	ADJ
taxlaw-2793	103	12	for	for	ADP
taxlaw-2793	103	13	the	the	DET
taxlaw-2793	103	14	coming	come	VERB
taxlaw-2793	103	15	years	year	NOUN
taxlaw-2793	103	16	.	.	PUNCT
taxlaw-2793	104	1	i	i	PRON
taxlaw-2793	104	2	believe	believe	VERB
taxlaw-2793	104	3	this	this	PRON
taxlaw-2793	104	4	is	be	AUX
taxlaw-2793	104	5	largely	largely	ADV
taxlaw-2793	104	6	attributable	attributable	ADJ
taxlaw-2793	104	7	to	to	ADP
taxlaw-2793	104	8	the	the	DET
taxlaw-2793	104	9	fact	fact	NOUN
taxlaw-2793	104	10	that	that	SCONJ
taxlaw-2793	104	11	economic	economic	ADJ
taxlaw-2793	104	12	and	and	CCONJ
taxlaw-2793	104	13	tax	tax	NOUN
taxlaw-2793	104	14	policies	policy	NOUN
taxlaw-2793	104	15	toward	toward	ADP
taxlaw-2793	104	16	foreign	foreign	ADJ
taxlaw-2793	104	17	investment	investment	NOUN
taxlaw-2793	104	18	fall	fall	NOUN
taxlaw-2793	104	19	within	within	ADP
taxlaw-2793	104	20	the	the	DET
taxlaw-2793	104	21	jurisdiction	jurisdiction	NOUN
taxlaw-2793	104	22	of	of	ADP
taxlaw-2793	104	23	an	an	DET
taxlaw-2793	104	24	at	at	ADP
taxlaw-2793	104	25	once	once	ADV
taxlaw-2793	104	26	insular	insular	ADJ
taxlaw-2793	104	27	and	and	CCONJ
taxlaw-2793	104	28	fragmented	fragmented	ADJ
taxlaw-2793	104	29	bureaucratic	bureaucratic	ADJ
taxlaw-2793	104	30	state	state	NOUN
taxlaw-2793	104	31	,	,	PUNCT
taxlaw-2793	104	32	where	where	SCONJ
taxlaw-2793	104	33	there	there	PRON
taxlaw-2793	104	34	are	be	VERB
taxlaw-2793	104	35	few	few	ADJ
taxlaw-2793	104	36	channels	channel	NOUN
taxlaw-2793	104	37	for	for	ADP
taxlaw-2793	104	38	public	public	ADJ
taxlaw-2793	104	39	input	input	NOUN
taxlaw-2793	104	40	and	and	CCONJ
taxlaw-2793	104	41	little	little	ADJ
taxlaw-2793	104	42	inter	inter	ADJ
taxlaw-2793	104	43	-	-	ADJ
taxlaw-2793	104	44	agency	agency	ADJ
taxlaw-2793	104	45	coordination	coordination	NOUN
taxlaw-2793	104	46	.	.	PUNCT
taxlaw-2793	105	1	the	the	DET
taxlaw-2793	105	2	bureaucrats	bureaucrat	NOUN
taxlaw-2793	105	3	in	in	ADP
taxlaw-2793	105	4	charge	charge	NOUN
taxlaw-2793	105	5	generally	generally	ADV
taxlaw-2793	105	6	lack	lack	VERB
taxlaw-2793	105	7	the	the	DET
taxlaw-2793	105	8	incentives	incentive	NOUN
taxlaw-2793	105	9	to	to	PART
taxlaw-2793	105	10	confront	confront	VERB
taxlaw-2793	105	11	larger	large	ADJ
taxlaw-2793	105	12	policy	policy	NOUN
taxlaw-2793	105	13	issues	issue	NOUN
taxlaw-2793	105	14	and	and	CCONJ
taxlaw-2793	105	15	to	to	PART
taxlaw-2793	105	16	process	process	VERB
taxlaw-2793	105	17	and	and	CCONJ
taxlaw-2793	105	18	integrate	integrate	VERB
taxlaw-2793	105	19	the	the	DET
taxlaw-2793	105	20	information	information	NOUN
taxlaw-2793	105	21	needed	need	VERB
taxlaw-2793	105	22	to	to	PART
taxlaw-2793	105	23	resolve	resolve	VERB
taxlaw-2793	105	24	them	they	PRON
taxlaw-2793	105	25	.	.	PUNCT
taxlaw-2793	106	1	however	however	ADV
taxlaw-2793	106	2	,	,	PUNCT
taxlaw-2793	106	3	the	the	DET
taxlaw-2793	106	4	politics	politic	NOUN
taxlaw-2793	106	5	of	of	ADP
taxlaw-2793	106	6	regulation	regulation	NOUN
taxlaw-2793	106	7	-	-	PUNCT
taxlaw-2793	106	8	making	making	NOUN
taxlaw-2793	106	9	in	in	ADP
taxlaw-2793	106	10	china	china	PROPN
taxlaw-2793	106	11	is	be	AUX
taxlaw-2793	106	12	beyond	beyond	ADP
taxlaw-2793	106	13	the	the	DET
taxlaw-2793	106	14	scope	scope	NOUN
taxlaw-2793	106	15	of	of	ADP
taxlaw-2793	106	16	this	this	DET
taxlaw-2793	106	17	article.18	article.18	NOUN
taxlaw-2793	106	18	i	i	PRON
taxlaw-2793	106	19	nevertheless	nevertheless	ADV
taxlaw-2793	106	20	offer	offer	VERB
taxlaw-2793	106	21	a	a	DET
taxlaw-2793	106	22	tentative	tentative	ADJ
taxlaw-2793	106	23	analysis	analysis	NOUN
taxlaw-2793	106	24	of	of	ADP
taxlaw-2793	106	25	the	the	DET
taxlaw-2793	106	26	considerations	consideration	NOUN
taxlaw-2793	106	27	relevant	relevant	ADJ
taxlaw-2793	106	28	to	to	ADP
taxlaw-2793	106	29	current	current	ADJ
taxlaw-2793	106	30	tax	tax	NOUN
taxlaw-2793	106	31	policy	policy	NOUN
taxlaw-2793	106	32	toward	toward	ADP
taxlaw-2793	106	33	inbound	inbound	PROPN
taxlaw-2793	106	34	portfolio	portfolio	NOUN
taxlaw-2793	106	35	investment	investment	NOUN
taxlaw-2793	106	36	in	in	ADP
taxlaw-2793	106	37	the	the	DET
taxlaw-2793	106	38	hope	hope	NOUN
taxlaw-2793	106	39	that	that	SCONJ
taxlaw-2793	106	40	the	the	DET
taxlaw-2793	106	41	analysis	analysis	NOUN
taxlaw-2793	106	42	(	(	PUNCT
taxlaw-2793	106	43	however	however	ADV
taxlaw-2793	106	44	inchoate	inchoate	ADJ
taxlaw-2793	106	45	)	)	PUNCT
taxlaw-2793	106	46	may	may	AUX
taxlaw-2793	106	47	shed	shed	VERB
taxlaw-2793	106	48	light	light	NOUN
taxlaw-2793	106	49	on	on	ADP
taxlaw-2793	106	50	where	where	SCONJ
taxlaw-2793	106	51	the	the	DET
taxlaw-2793	106	52	government	government	NOUN
taxlaw-2793	106	53	’s	’s	PART
taxlaw-2793	106	54	and	and	CCONJ
taxlaw-2793	106	55	taxpayers	taxpayer	NOUN
taxlaw-2793	106	56	’	’	PART
taxlaw-2793	106	57	interests	interest	NOUN
taxlaw-2793	106	58	lie	lie	VERB
taxlaw-2793	106	59	,	,	PUNCT
taxlaw-2793	106	60	so	so	SCONJ
taxlaw-2793	106	61	that	that	SCONJ
taxlaw-2793	106	62	technical	technical	ADJ
taxlaw-2793	106	63	discussions	discussion	NOUN
taxlaw-2793	106	64	of	of	ADP
taxlaw-2793	106	65	treatments	treatment	NOUN
taxlaw-2793	106	66	of	of	ADP
taxlaw-2793	106	67	particular	particular	ADJ
taxlaw-2793	106	68	transactions	transaction	NOUN
taxlaw-2793	106	69	may	may	AUX
taxlaw-2793	106	70	take	take	VERB
taxlaw-2793	106	71	on	on	ADP
taxlaw-2793	106	72	a	a	DET
taxlaw-2793	106	73	greater	great	ADJ
taxlaw-2793	106	74	sense	sense	NOUN
taxlaw-2793	106	75	of	of	ADP
taxlaw-2793	106	76	purpose	purpose	NOUN
taxlaw-2793	106	77	.	.	PUNCT
taxlaw-2793	107	1	i.	i.	PROPN
taxlaw-2793	107	2	legal	legal	ADJ
taxlaw-2793	107	3	,	,	PUNCT
taxlaw-2793	107	4	regulatory	regulatory	ADJ
taxlaw-2793	107	5	and	and	CCONJ
taxlaw-2793	107	6	commercial	commercial	ADJ
taxlaw-2793	107	7	context	context	NOUN
taxlaw-2793	107	8	for	for	ADP
taxlaw-2793	107	9	the	the	DET
taxlaw-2793	107	10	concept	concept	NOUN
taxlaw-2793	107	11	of	of	ADP
taxlaw-2793	107	12	“	"	PUNCT
taxlaw-2793	107	13	establishment	establishment	NOUN
taxlaw-2793	107	14	”	"	PUNCT
taxlaw-2793	107	15	non	non	ADJ
taxlaw-2793	107	16	-	-	ADJ
taxlaw-2793	107	17	tax	tax	ADJ
taxlaw-2793	107	18	legal	legal	ADJ
taxlaw-2793	107	19	and	and	CCONJ
taxlaw-2793	107	20	regulatory	regulatory	ADJ
taxlaw-2793	107	21	factors	factor	NOUN
taxlaw-2793	107	22	can	can	AUX
taxlaw-2793	107	23	sometimes	sometimes	ADV
taxlaw-2793	107	24	shape	shape	VERB
taxlaw-2793	107	25	tax	tax	NOUN
taxlaw-2793	107	26	law	law	NOUN
taxlaw-2793	107	27	concepts	concept	NOUN
taxlaw-2793	107	28	in	in	ADP
taxlaw-2793	107	29	powerful	powerful	ADJ
taxlaw-2793	107	30	ways	way	NOUN
taxlaw-2793	107	31	.	.	PUNCT
taxlaw-2793	108	1	in	in	ADP
taxlaw-2793	108	2	china	china	PROPN
taxlaw-2793	108	3	,	,	PUNCT
taxlaw-2793	108	4	as	as	ADP
taxlaw-2793	108	5	elsewhere	elsewhere	ADV
taxlaw-2793	108	6	,	,	PUNCT
taxlaw-2793	108	7	a	a	DET
taxlaw-2793	108	8	locally	locally	ADV
taxlaw-2793	108	9	formed	form	VERB
taxlaw-2793	108	10	corporation	corporation	NOUN
taxlaw-2793	108	11	is	be	AUX
taxlaw-2793	108	12	treated	treat	VERB
taxlaw-2793	108	13	as	as	ADP
taxlaw-2793	108	14	a	a	DET
taxlaw-2793	108	15	domestic	domestic	ADJ
taxlaw-2793	108	16	taxpayer	taxpayer	NOUN
taxlaw-2793	108	17	even	even	ADV
taxlaw-2793	108	18	if	if	SCONJ
taxlaw-2793	108	19	owned	own	VERB
taxlaw-2793	108	20	wholly	wholly	ADV
taxlaw-2793	108	21	by	by	ADP
taxlaw-2793	108	22	foreign	foreign	ADJ
taxlaw-2793	108	23	persons.19	persons.19	PROPN
taxlaw-2793	108	24	thus	thus	ADV
taxlaw-2793	108	25	,	,	PUNCT
taxlaw-2793	108	26	whether	whether	SCONJ
taxlaw-2793	108	27	a	a	DET
taxlaw-2793	108	28	foreign	foreign	ADJ
taxlaw-2793	108	29	person	person	NOUN
taxlaw-2793	108	30	is	be	AUX
taxlaw-2793	108	31	taxed	tax	VERB
taxlaw-2793	108	32	on	on	ADP
taxlaw-2793	108	33	a	a	DET
taxlaw-2793	108	34	net	net	ADJ
taxlaw-2793	108	35	-	-	PUNCT
taxlaw-2793	108	36	income	income	NOUN
taxlaw-2793	108	37	basis	basis	NOUN
taxlaw-2793	108	38	is	be	AUX
taxlaw-2793	108	39	an	an	DET
taxlaw-2793	108	40	issue	issue	NOUN
taxlaw-2793	108	41	only	only	ADV
taxlaw-2793	108	42	when	when	SCONJ
taxlaw-2793	108	43	the	the	DET
taxlaw-2793	108	44	person	person	NOUN
taxlaw-2793	108	45	has	have	VERB
taxlaw-2793	108	46	an	an	DET
taxlaw-2793	108	47	unincorporated	unincorporated	ADJ
taxlaw-2793	108	48	business	business	NOUN
taxlaw-2793	108	49	presence	presence	NOUN
taxlaw-2793	108	50	in	in	ADP
taxlaw-2793	108	51	china	china	PROPN
taxlaw-2793	108	52	,	,	PUNCT
taxlaw-2793	108	53	and	and	CCONJ
taxlaw-2793	108	54	the	the	DET
taxlaw-2793	108	55	concept	concept	NOUN
taxlaw-2793	108	56	of	of	ADP
taxlaw-2793	108	57	“	"	PUNCT
taxlaw-2793	108	58	establishment	establishment	NOUN
taxlaw-2793	108	59	”	"	PUNCT
taxlaw-2793	108	60	applies	apply	VERB
taxlaw-2793	108	61	only	only	ADV
taxlaw-2793	108	62	where	where	SCONJ
taxlaw-2793	108	63	unincorporated	unincorporated	ADJ
taxlaw-2793	108	64	business	business	NOUN
taxlaw-2793	108	65	operations	operation	NOUN
taxlaw-2793	108	66	are	be	AUX
taxlaw-2793	108	67	permitted	permit	VERB
taxlaw-2793	108	68	by	by	ADP
taxlaw-2793	108	69	non	non	ADJ
taxlaw-2793	108	70	-	-	ADJ
taxlaw-2793	108	71	tax	tax	ADJ
taxlaw-2793	108	72	law	law	NOUN
taxlaw-2793	108	73	.	.	PUNCT
taxlaw-2793	109	1	a	a	DET
taxlaw-2793	109	2	crucial	crucial	ADJ
taxlaw-2793	109	3	piece	piece	NOUN
taxlaw-2793	109	4	of	of	ADP
taxlaw-2793	109	5	background	background	NOUN
taxlaw-2793	109	6	for	for	ADP
taxlaw-2793	109	7	understanding	understand	VERB
taxlaw-2793	109	8	china	china	PROPN
taxlaw-2793	109	9	’s	’s	PART
taxlaw-2793	109	10	inbound	inbound	ADJ
taxlaw-2793	109	11	tax	tax	NOUN
taxlaw-2793	109	12	rules	rule	NOUN
taxlaw-2793	109	13	is	be	AUX
taxlaw-2793	109	14	therefore	therefore	ADV
taxlaw-2793	109	15	that	that	SCONJ
taxlaw-2793	109	16	the	the	DET
taxlaw-2793	109	17	country	country	NOUN
taxlaw-2793	109	18	’s	’s	PART
taxlaw-2793	109	19	fdi	fdi	ADJ
taxlaw-2793	109	20	regulatory	regulatory	ADJ
taxlaw-2793	109	21	regime	regime	NOUN
taxlaw-2793	109	22	has	have	AUX
taxlaw-2793	109	23	traditionally	traditionally	ADV
taxlaw-2793	109	24	displayed	display	VERB
taxlaw-2793	109	25	a	a	DET
taxlaw-2793	109	26	substantial	substantial	ADJ
taxlaw-2793	109	27	bias	bias	NOUN
taxlaw-2793	109	28	against	against	ADP
taxlaw-2793	109	29	unincorporated	unincorporated	ADJ
taxlaw-2793	109	30	business	business	NOUN
taxlaw-2793	109	31	forms.20	forms.20	PROPN
taxlaw-2793	109	32	this	this	DET
taxlaw-2793	109	33	section	section	NOUN
taxlaw-2793	109	34	explores	explore	VERB
taxlaw-2793	109	35	the	the	DET
taxlaw-2793	109	36	manifestations	manifestation	NOUN
taxlaw-2793	109	37	and	and	CCONJ
taxlaw-2793	109	38	causes	cause	NOUN
taxlaw-2793	109	39	of	of	ADP
taxlaw-2793	109	40	this	this	DET
taxlaw-2793	109	41	bias	bias	NOUN
taxlaw-2793	109	42	.	.	PUNCT
taxlaw-2793	110	1	it	it	PRON
taxlaw-2793	110	2	also	also	ADV
taxlaw-2793	110	3	examines	examine	VERB
taxlaw-2793	110	4	a	a	DET
taxlaw-2793	110	5	policy	policy	NOUN
taxlaw-2793	110	6	preference	preference	NOUN
taxlaw-2793	110	7	against	against	ADP
taxlaw-2793	110	8	foreign	foreign	ADJ
taxlaw-2793	110	9	portfolio	portfolio	NOUN
taxlaw-2793	110	10	investment	investment	NOUN
taxlaw-2793	110	11	—	—	PUNCT
taxlaw-2793	110	12	another	another	DET
taxlaw-2793	110	13	17	17	NUM
taxlaw-2793	110	14	.	.	PUNCT
taxlaw-2793	111	1	see	see	VERB
taxlaw-2793	111	2	infra	infra	NOUN
taxlaw-2793	111	3	notes	note	VERB
taxlaw-2793	111	4	173–179	173–179	NUM
taxlaw-2793	111	5	and	and	CCONJ
taxlaw-2793	111	6	accompanying	accompany	VERB
taxlaw-2793	111	7	text	text	NOUN
taxlaw-2793	111	8	.	.	PUNCT
taxlaw-2793	112	1	18	18	NUM
taxlaw-2793	112	2	.	.	PUNCT
taxlaw-2793	112	3	see	see	VERB
taxlaw-2793	112	4	generally	generally	ADV
taxlaw-2793	112	5	victor	victor	PROPN
taxlaw-2793	112	6	shih	shih	PROPN
taxlaw-2793	112	7	,	,	PUNCT
taxlaw-2793	112	8	factions	faction	NOUN
taxlaw-2793	112	9	and	and	CCONJ
taxlaw-2793	112	10	finance	finance	NOUN
taxlaw-2793	112	11	in	in	ADP
taxlaw-2793	112	12	china	china	PROPN
taxlaw-2793	112	13	(	(	PUNCT
taxlaw-2793	112	14	cambridge	cambridge	PROPN
taxlaw-2793	112	15	univ	univ	PROPN
taxlaw-2793	112	16	.	.	PUNCT
taxlaw-2793	113	1	press	press	PROPN
taxlaw-2793	113	2	2008	2008	NUM
taxlaw-2793	113	3	)	)	PUNCT
taxlaw-2793	113	4	.	.	PUNCT
taxlaw-2793	114	1	19	19	NUM
taxlaw-2793	114	2	.	.	X
taxlaw-2793	114	3	see	see	VERB
taxlaw-2793	114	4	eit	eit	PROPN
taxlaw-2793	114	5	law	law	NOUN
taxlaw-2793	114	6	,	,	PUNCT
taxlaw-2793	114	7	supra	supra	PROPN
taxlaw-2793	114	8	note	note	NOUN
taxlaw-2793	114	9	2	2	NUM
taxlaw-2793	114	10	,	,	PUNCT
taxlaw-2793	114	11	art	art	NOUN
taxlaw-2793	114	12	.	.	PUNCT
taxlaw-2793	115	1	2	2	NUM
taxlaw-2793	115	2	.	.	NUM
taxlaw-2793	115	3	20	20	NUM
taxlaw-2793	115	4	.	.	PUNCT
taxlaw-2793	115	5	see	see	VERB
taxlaw-2793	115	6	infra	infra	NOUN
taxlaw-2793	115	7	section	section	NOUN
taxlaw-2793	115	8	i.a	i.a	PROPN
taxlaw-2793	115	9	.	.	PROPN
taxlaw-2793	115	10	2010	2010	NUM
taxlaw-2793	115	11	]	]	PUNCT
taxlaw-2793	115	12	“	"	PUNCT
taxlaw-2793	115	13	establishme't	establishme't	PROPN
taxlaw-2793	115	14	”	"	PUNCT
taxlaw-2793	115	15	i	i	PRON
taxlaw-2793	115	16	'	'	PUNCT
taxlaw-2793	115	17	chi'ese	chi'ese	ADJ
taxlaw-2793	115	18	tax	tax	NOUN
taxlaw-2793	115	19	53	53	NUM
taxlaw-2793	115	20	factor	factor	NOUN
taxlaw-2793	115	21	that	that	PRON
taxlaw-2793	115	22	in	in	ADP
taxlaw-2793	115	23	the	the	DET
taxlaw-2793	115	24	past	past	NOUN
taxlaw-2793	115	25	has	have	AUX
taxlaw-2793	115	26	impeded	impede	VERB
taxlaw-2793	115	27	the	the	DET
taxlaw-2793	115	28	development	development	NOUN
taxlaw-2793	115	29	of	of	ADP
taxlaw-2793	115	30	tax	tax	NOUN
taxlaw-2793	115	31	rules	rule	NOUN
taxlaw-2793	115	32	concerning	concern	VERB
taxlaw-2793	115	33	“	"	PUNCT
taxlaw-2793	115	34	establishment	establishment	NOUN
taxlaw-2793	115	35	.	.	PUNCT
taxlaw-2793	115	36	”	"	PUNCT
taxlaw-2793	116	1	besides	besides	SCONJ
taxlaw-2793	116	2	providing	provide	VERB
taxlaw-2793	116	3	the	the	DET
taxlaw-2793	116	4	background	background	NOUN
taxlaw-2793	116	5	to	to	ADP
taxlaw-2793	116	6	china	china	PROPN
taxlaw-2793	116	7	’s	’s	PART
taxlaw-2793	116	8	inbound	inbound	ADJ
taxlaw-2793	116	9	tax	tax	NOUN
taxlaw-2793	116	10	rules	rule	NOUN
taxlaw-2793	116	11	,	,	PUNCT
taxlaw-2793	116	12	the	the	DET
taxlaw-2793	116	13	bias	bias	NOUN
taxlaw-2793	116	14	in	in	ADP
taxlaw-2793	116	15	the	the	DET
taxlaw-2793	116	16	choice	choice	NOUN
taxlaw-2793	116	17	of	of	ADP
taxlaw-2793	116	18	form	form	NOUN
taxlaw-2793	116	19	in	in	ADP
taxlaw-2793	116	20	china	china	PROPN
taxlaw-2793	116	21	’s	’s	PART
taxlaw-2793	116	22	fdi	fdi	NOUN
taxlaw-2793	116	23	regulation	regulation	NOUN
taxlaw-2793	116	24	raises	raise	VERB
taxlaw-2793	116	25	an	an	DET
taxlaw-2793	116	26	interesting	interesting	ADJ
taxlaw-2793	116	27	question	question	NOUN
taxlaw-2793	116	28	for	for	ADP
taxlaw-2793	116	29	tax	tax	NOUN
taxlaw-2793	116	30	scholars	scholar	NOUN
taxlaw-2793	116	31	.	.	PUNCT
taxlaw-2793	117	1	in	in	ADP
taxlaw-2793	117	2	the	the	DET
taxlaw-2793	117	3	design	design	NOUN
taxlaw-2793	117	4	of	of	ADP
taxlaw-2793	117	5	international	international	ADJ
taxlaw-2793	117	6	tax	tax	NOUN
taxlaw-2793	117	7	policy	policy	NOUN
taxlaw-2793	117	8	,	,	PUNCT
taxlaw-2793	117	9	a	a	DET
taxlaw-2793	117	10	fundamental	fundamental	ADJ
taxlaw-2793	117	11	question	question	NOUN
taxlaw-2793	117	12	is	be	AUX
taxlaw-2793	117	13	whether	whether	SCONJ
taxlaw-2793	117	14	tax	tax	NOUN
taxlaw-2793	117	15	law	law	NOUN
taxlaw-2793	117	16	should	should	AUX
taxlaw-2793	117	17	give	give	VERB
taxlaw-2793	117	18	effect	effect	NOUN
taxlaw-2793	117	19	to	to	ADP
taxlaw-2793	117	20	the	the	DET
taxlaw-2793	117	21	legal	legal	ADJ
taxlaw-2793	117	22	distinctness	distinctness	NOUN
taxlaw-2793	117	23	of	of	ADP
taxlaw-2793	117	24	corporate	corporate	ADJ
taxlaw-2793	117	25	subsidiaries.21	subsidiaries.21	NOUN
taxlaw-2793	117	26	in	in	ADP
taxlaw-2793	117	27	the	the	DET
taxlaw-2793	117	28	context	context	NOUN
taxlaw-2793	117	29	of	of	ADP
taxlaw-2793	117	30	such	such	ADJ
taxlaw-2793	117	31	discussion	discussion	NOUN
taxlaw-2793	117	32	,	,	PUNCT
taxlaw-2793	117	33	it	it	PRON
taxlaw-2793	117	34	seems	seem	VERB
taxlaw-2793	117	35	useful	useful	ADJ
taxlaw-2793	117	36	to	to	PART
taxlaw-2793	117	37	know	know	VERB
taxlaw-2793	117	38	whether	whether	SCONJ
taxlaw-2793	117	39	multinational	multinational	ADJ
taxlaw-2793	117	40	corporations	corporation	NOUN
taxlaw-2793	117	41	(	(	PUNCT
taxlaw-2793	117	42	mncs	mncs	PROPN
taxlaw-2793	117	43	)	)	PUNCT
taxlaw-2793	117	44	,	,	PUNCT
taxlaw-2793	117	45	when	when	SCONJ
taxlaw-2793	117	46	they	they	PRON
taxlaw-2793	117	47	choose	choose	VERB
taxlaw-2793	117	48	to	to	PART
taxlaw-2793	117	49	invest	invest	VERB
taxlaw-2793	117	50	in	in	ADP
taxlaw-2793	117	51	other	other	ADJ
taxlaw-2793	117	52	jurisdictions	jurisdiction	NOUN
taxlaw-2793	117	53	,	,	PUNCT
taxlaw-2793	117	54	generally	generally	ADV
taxlaw-2793	117	55	prefer	prefer	VERB
taxlaw-2793	117	56	to	to	PART
taxlaw-2793	117	57	use	use	VERB
taxlaw-2793	117	58	corporate	corporate	ADJ
taxlaw-2793	117	59	subsidiaries	subsidiary	NOUN
taxlaw-2793	117	60	as	as	SCONJ
taxlaw-2793	117	61	opposed	oppose	VERB
taxlaw-2793	117	62	to	to	ADP
taxlaw-2793	117	63	branches	branch	NOUN
taxlaw-2793	117	64	.	.	PUNCT
taxlaw-2793	118	1	it	it	PRON
taxlaw-2793	118	2	is	be	AUX
taxlaw-2793	118	3	sometimes	sometimes	ADV
taxlaw-2793	118	4	observed	observe	VERB
taxlaw-2793	118	5	that	that	SCONJ
taxlaw-2793	118	6	,	,	PUNCT
taxlaw-2793	118	7	in	in	ADP
taxlaw-2793	118	8	fact	fact	NOUN
taxlaw-2793	118	9	,	,	PUNCT
taxlaw-2793	118	10	mncs	mncs	PROPN
taxlaw-2793	118	11	predominantly	predominantly	ADV
taxlaw-2793	118	12	use	use	VERB
taxlaw-2793	118	13	the	the	DET
taxlaw-2793	118	14	subsidiary	subsidiary	NOUN
taxlaw-2793	118	15	form.22	form.22	NOUN
taxlaw-2793	118	16	as	as	SCONJ
taxlaw-2793	118	17	we	we	PRON
taxlaw-2793	118	18	will	will	AUX
taxlaw-2793	118	19	see	see	VERB
taxlaw-2793	118	20	,	,	PUNCT
taxlaw-2793	118	21	while	while	SCONJ
taxlaw-2793	118	22	this	this	DET
taxlaw-2793	118	23	observation	observation	NOUN
taxlaw-2793	118	24	also	also	ADV
taxlaw-2793	118	25	holds	hold	VERB
taxlaw-2793	118	26	true	true	ADJ
taxlaw-2793	118	27	in	in	ADP
taxlaw-2793	118	28	the	the	DET
taxlaw-2793	118	29	context	context	NOUN
taxlaw-2793	118	30	of	of	ADP
taxlaw-2793	118	31	foreign	foreign	ADJ
taxlaw-2793	118	32	investment	investment	NOUN
taxlaw-2793	118	33	in	in	ADP
taxlaw-2793	118	34	china	china	PROPN
taxlaw-2793	118	35	,	,	PUNCT
taxlaw-2793	118	36	it	it	PRON
taxlaw-2793	118	37	does	do	AUX
taxlaw-2793	118	38	not	not	PART
taxlaw-2793	118	39	reveal	reveal	VERB
taxlaw-2793	118	40	anything	anything	PRON
taxlaw-2793	118	41	about	about	ADP
taxlaw-2793	118	42	mnc	mnc	PROPN
taxlaw-2793	118	43	preferences	preference	NOUN
taxlaw-2793	118	44	since	since	SCONJ
taxlaw-2793	118	45	in	in	ADP
taxlaw-2793	118	46	china	china	PROPN
taxlaw-2793	118	47	,	,	PUNCT
taxlaw-2793	118	48	the	the	DET
taxlaw-2793	118	49	branch	branch	NOUN
taxlaw-2793	118	50	form	form	NOUN
taxlaw-2793	118	51	is	be	AUX
taxlaw-2793	118	52	generally	generally	ADV
taxlaw-2793	118	53	not	not	PART
taxlaw-2793	118	54	allowed.23	allowed.23	ADV
taxlaw-2793	118	55	indeed	indeed	ADV
taxlaw-2793	118	56	,	,	PUNCT
taxlaw-2793	118	57	given	give	VERB
taxlaw-2793	118	58	the	the	DET
taxlaw-2793	118	59	rigid	rigid	ADJ
taxlaw-2793	118	60	capital	capital	NOUN
taxlaw-2793	118	61	structure	structure	NOUN
taxlaw-2793	118	62	requirements	requirement	NOUN
taxlaw-2793	118	63	for	for	ADP
taxlaw-2793	118	64	the	the	DET
taxlaw-2793	118	65	corporate	corporate	ADJ
taxlaw-2793	118	66	form	form	NOUN
taxlaw-2793	118	67	,	,	PUNCT
taxlaw-2793	118	68	many	many	ADJ
taxlaw-2793	118	69	mncs	mncs	PROPN
taxlaw-2793	118	70	investing	invest	VERB
taxlaw-2793	118	71	in	in	ADP
taxlaw-2793	118	72	china	china	PROPN
taxlaw-2793	118	73	,	,	PUNCT
taxlaw-2793	118	74	unless	unless	SCONJ
taxlaw-2793	118	75	they	they	PRON
taxlaw-2793	118	76	have	have	VERB
taxlaw-2793	118	77	very	very	ADV
taxlaw-2793	118	78	substantial	substantial	ADJ
taxlaw-2793	118	79	operations	operation	NOUN
taxlaw-2793	118	80	there	there	ADV
taxlaw-2793	118	81	,	,	PUNCT
taxlaw-2793	118	82	would	would	AUX
taxlaw-2793	118	83	likely	likely	ADV
taxlaw-2793	118	84	have	have	VERB
taxlaw-2793	118	85	a	a	DET
taxlaw-2793	118	86	preference	preference	NOUN
taxlaw-2793	118	87	for	for	ADP
taxlaw-2793	118	88	non	non	ADJ
taxlaw-2793	118	89	-	-	ADJ
taxlaw-2793	118	90	corporate	corporate	ADJ
taxlaw-2793	118	91	forms	form	NOUN
taxlaw-2793	118	92	.	.	PUNCT
taxlaw-2793	119	1	more	more	ADV
taxlaw-2793	119	2	generally	generally	ADV
taxlaw-2793	119	3	,	,	PUNCT
taxlaw-2793	119	4	there	there	PRON
taxlaw-2793	119	5	may	may	AUX
taxlaw-2793	119	6	be	be	AUX
taxlaw-2793	119	7	other	other	ADJ
taxlaw-2793	119	8	countries	country	NOUN
taxlaw-2793	119	9	like	like	ADP
taxlaw-2793	119	10	china	china	PROPN
taxlaw-2793	119	11	,	,	PUNCT
taxlaw-2793	119	12	where	where	SCONJ
taxlaw-2793	119	13	a	a	DET
taxlaw-2793	119	14	relatively	relatively	ADV
taxlaw-2793	119	15	rigid	rigid	ADJ
taxlaw-2793	119	16	statutory	statutory	ADJ
taxlaw-2793	119	17	limitation	limitation	NOUN
taxlaw-2793	119	18	on	on	ADP
taxlaw-2793	119	19	corporate	corporate	ADJ
taxlaw-2793	119	20	form	form	NOUN
taxlaw-2793	119	21	would	would	AUX
taxlaw-2793	119	22	have	have	AUX
taxlaw-2793	119	23	created	create	VERB
taxlaw-2793	119	24	a	a	DET
taxlaw-2793	119	25	preference	preference	NOUN
taxlaw-2793	119	26	for	for	ADP
taxlaw-2793	119	27	the	the	DET
taxlaw-2793	119	28	branch	branch	NOUN
taxlaw-2793	119	29	form	form	NOUN
taxlaw-2793	119	30	,	,	PUNCT
taxlaw-2793	119	31	but	but	CCONJ
taxlaw-2793	119	32	the	the	DET
taxlaw-2793	119	33	branch	branch	NOUN
taxlaw-2793	119	34	or	or	CCONJ
taxlaw-2793	119	35	other	other	ADJ
taxlaw-2793	119	36	non	non	ADJ
taxlaw-2793	119	37	-	-	ADJ
taxlaw-2793	119	38	corporate	corporate	ADJ
taxlaw-2793	119	39	form	form	NOUN
taxlaw-2793	119	40	was	be	AUX
taxlaw-2793	119	41	not	not	PART
taxlaw-2793	119	42	available	available	ADJ
taxlaw-2793	119	43	to	to	PART
taxlaw-2793	119	44	achieve	achieve	VERB
taxlaw-2793	119	45	mncs	mncs	PROPN
taxlaw-2793	119	46	’	'	PUNCT
taxlaw-2793	119	47	economic	economic	ADJ
taxlaw-2793	119	48	goals	goal	NOUN
taxlaw-2793	119	49	.	.	PUNCT
taxlaw-2793	120	1	this	this	PRON
taxlaw-2793	120	2	suggests	suggest	VERB
taxlaw-2793	120	3	that	that	SCONJ
taxlaw-2793	120	4	the	the	DET
taxlaw-2793	120	5	empirical	empirical	ADJ
taxlaw-2793	120	6	question	question	NOUN
taxlaw-2793	120	7	of	of	ADP
taxlaw-2793	120	8	what	what	PRON
taxlaw-2793	120	9	mncs	mncs	PROPN
taxlaw-2793	120	10	prefer	prefer	VERB
taxlaw-2793	120	11	is	be	AUX
taxlaw-2793	120	12	quite	quite	ADV
taxlaw-2793	120	13	complicated	complicated	ADJ
taxlaw-2793	120	14	,	,	PUNCT
taxlaw-2793	120	15	as	as	SCONJ
taxlaw-2793	120	16	it	it	PRON
taxlaw-2793	120	17	would	would	AUX
taxlaw-2793	120	18	need	need	VERB
taxlaw-2793	120	19	to	to	PART
taxlaw-2793	120	20	take	take	VERB
taxlaw-2793	120	21	into	into	ADP
taxlaw-2793	120	22	account	account	NOUN
taxlaw-2793	120	23	different	different	ADJ
taxlaw-2793	120	24	countries	country	NOUN
taxlaw-2793	120	25	’	'	PUNCT
taxlaw-2793	120	26	regulatory	regulatory	ADJ
taxlaw-2793	120	27	hurdles	hurdle	NOUN
taxlaw-2793	120	28	for	for	ADP
taxlaw-2793	120	29	different	different	ADJ
taxlaw-2793	120	30	business	business	NOUN
taxlaw-2793	120	31	forms	form	NOUN
taxlaw-2793	120	32	.	.	PUNCT
taxlaw-2793	121	1	a.	a.	NOUN
taxlaw-2793	121	2	historical	historical	ADJ
taxlaw-2793	121	3	bias	bias	NOUN
taxlaw-2793	121	4	against	against	ADP
taxlaw-2793	121	5	unincorporated	unincorporated	ADJ
taxlaw-2793	121	6	forms	form	NOUN
taxlaw-2793	121	7	while	while	SCONJ
taxlaw-2793	121	8	the	the	DET
taxlaw-2793	121	9	limited	limited	ADJ
taxlaw-2793	121	10	availability	availability	NOUN
taxlaw-2793	121	11	of	of	ADP
taxlaw-2793	121	12	noncorporate	noncorporate	ADJ
taxlaw-2793	121	13	business	business	NOUN
taxlaw-2793	121	14	organizational	organizational	ADJ
taxlaw-2793	121	15	forms	form	NOUN
taxlaw-2793	121	16	in	in	ADP
taxlaw-2793	121	17	china	china	PROPN
taxlaw-2793	121	18	has	have	AUX
taxlaw-2793	121	19	not	not	PART
taxlaw-2793	121	20	gone	go	VERB
taxlaw-2793	121	21	unnoticed,24	unnoticed,24	NOUN
taxlaw-2793	121	22	there	there	PRON
taxlaw-2793	121	23	is	be	VERB
taxlaw-2793	121	24	no	no	DET
taxlaw-2793	121	25	official	official	ADJ
taxlaw-2793	121	26	or	or	CCONJ
taxlaw-2793	121	27	well	well	ADV
taxlaw-2793	121	28	-	-	PUNCT
taxlaw-2793	121	29	known	know	VERB
taxlaw-2793	121	30	account	account	NOUN
taxlaw-2793	121	31	of	of	ADP
taxlaw-2793	121	32	why	why	SCONJ
taxlaw-2793	121	33	this	this	PRON
taxlaw-2793	121	34	is	be	AUX
taxlaw-2793	121	35	the	the	DET
taxlaw-2793	121	36	case	case	NOUN
taxlaw-2793	121	37	.	.	PUNCT
taxlaw-2793	122	1	a	a	DET
taxlaw-2793	122	2	plausible	plausible	ADJ
taxlaw-2793	122	3	hypothesis	hypothesis	NOUN
taxlaw-2793	122	4	would	would	AUX
taxlaw-2793	122	5	explain	explain	VERB
taxlaw-2793	122	6	the	the	DET
taxlaw-2793	122	7	phenomenon	phenomenon	NOUN
taxlaw-2793	122	8	as	as	SCONJ
taxlaw-2793	122	9	follows	follow	VERB
taxlaw-2793	122	10	.	.	PUNCT
taxlaw-2793	123	1	the	the	DET
taxlaw-2793	123	2	early	early	ADJ
taxlaw-2793	123	3	development	development	NOUN
taxlaw-2793	123	4	of	of	ADP
taxlaw-2793	123	5	the	the	DET
taxlaw-2793	123	6	fdi	fdi	NOUN
taxlaw-2793	123	7	regime	regime	NOUN
taxlaw-2793	123	8	focused	focus	VERB
taxlaw-2793	123	9	on	on	ADP
taxlaw-2793	123	10	corporate	corporate	ADJ
taxlaw-2793	123	11	forms.25	forms.25	NOUN
taxlaw-2793	123	12	because	because	SCONJ
taxlaw-2793	123	13	foreign	foreign	ADJ
taxlaw-2793	123	14	invested	invest	VERB
taxlaw-2793	123	15	21	21	NUM
taxlaw-2793	123	16	.	.	PUNCT
taxlaw-2793	124	1	see	see	VERB
taxlaw-2793	124	2	,	,	PUNCT
taxlaw-2793	124	3	e.g.	e.g.	ADV
taxlaw-2793	124	4	,	,	PUNCT
taxlaw-2793	124	5	reuven	reuven	PROPN
taxlaw-2793	124	6	s.	s.	PROPN
taxlaw-2793	124	7	avi	avi	PROPN
taxlaw-2793	124	8	-	-	PUNCT
taxlaw-2793	124	9	yonah	yonah	PROPN
taxlaw-2793	124	10	&	&	CCONJ
taxlaw-2793	124	11	kimberly	kimberly	PROPN
taxlaw-2793	124	12	a.	a.	PROPN
taxlaw-2793	124	13	clausing	clausing	PROPN
taxlaw-2793	124	14	,	,	PUNCT
taxlaw-2793	124	15	a	a	DET
taxlaw-2793	124	16	proposal	proposal	NOUN
taxlaw-2793	124	17	to	to	PART
taxlaw-2793	124	18	adopt	adopt	VERB
taxlaw-2793	124	19	formulary	formulary	ADJ
taxlaw-2793	124	20	apportionment	apportionment	NOUN
taxlaw-2793	124	21	for	for	ADP
taxlaw-2793	124	22	corporate	corporate	ADJ
taxlaw-2793	124	23	income	income	NOUN
taxlaw-2793	124	24	taxation	taxation	NOUN
taxlaw-2793	124	25	:	:	PUNCT
taxlaw-2793	124	26	the	the	DET
taxlaw-2793	124	27	hamilton	hamilton	PROPN
taxlaw-2793	124	28	project	project	PROPN
taxlaw-2793	124	29	(	(	PUNCT
taxlaw-2793	124	30	univ	univ	PROPN
taxlaw-2793	124	31	.	.	PROPN
taxlaw-2793	124	32	of	of	ADP
taxlaw-2793	124	33	mich	mich	PROPN
taxlaw-2793	124	34	.	.	PUNCT
taxlaw-2793	125	1	pub	pub	NOUN
taxlaw-2793	125	2	.	.	PUNCT
taxlaw-2793	126	1	law	law	NOUN
taxlaw-2793	126	2	,	,	PUNCT
taxlaw-2793	126	3	working	work	VERB
taxlaw-2793	126	4	paper	paper	NOUN
taxlaw-2793	126	5	no	no	INTJ
taxlaw-2793	126	6	.	.	PROPN
taxlaw-2793	126	7	85	85	NUM
taxlaw-2793	126	8	,	,	PUNCT
taxlaw-2793	126	9	2007	2007	NUM
taxlaw-2793	126	10	)	)	PUNCT
taxlaw-2793	126	11	available	available	ADJ
taxlaw-2793	126	12	at	at	ADP
taxlaw-2793	126	13	http://ssrn.com/abstract=995202	http://ssrn.com/abstract=995202	PROPN
taxlaw-2793	126	14	(	(	PUNCT
taxlaw-2793	126	15	last	last	ADJ
taxlaw-2793	126	16	visited	visit	VERB
taxlaw-2793	126	17	feb	feb	PROPN
taxlaw-2793	126	18	.	.	PROPN
taxlaw-2793	126	19	14	14	NUM
taxlaw-2793	126	20	,	,	PUNCT
taxlaw-2793	126	21	2010	2010	NUM
taxlaw-2793	126	22	)	)	PUNCT
taxlaw-2793	126	23	.	.	PUNCT
taxlaw-2793	127	1	22	22	NUM
taxlaw-2793	127	2	.	.	PUNCT
taxlaw-2793	128	1	see	see	VERB
taxlaw-2793	128	2	daniel	daniel	PROPN
taxlaw-2793	128	3	shaviro	shaviro	PROPN
taxlaw-2793	128	4	,	,	PUNCT
taxlaw-2793	128	5	does	do	VERB
taxlaw-2793	128	6	more	more	ADV
taxlaw-2793	128	7	sophisticated	sophisticated	ADJ
taxlaw-2793	128	8	mean	mean	VERB
taxlaw-2793	128	9	better	well	ADV
taxlaw-2793	128	10	?	?	PUNCT
taxlaw-2793	128	11	,	,	PUNCT
taxlaw-2793	128	12	54	54	NUM
taxlaw-2793	128	13	tax	tax	NOUN
taxlaw-2793	128	14	l.	l.	PROPN
taxlaw-2793	128	15	rev	rev	PROPN
taxlaw-2793	128	16	.	.	PROPN
taxlaw-2793	128	17	353	353	NUM
taxlaw-2793	128	18	,	,	PUNCT
taxlaw-2793	128	19	360	360	NUM
taxlaw-2793	128	20	(	(	PUNCT
taxlaw-2793	128	21	2001	2001	NUM
taxlaw-2793	128	22	)	)	PUNCT
taxlaw-2793	128	23	.	.	PUNCT
taxlaw-2793	129	1	23	23	NUM
taxlaw-2793	129	2	.	.	X
taxlaw-2793	130	1	see	see	VERB
taxlaw-2793	130	2	infra	infra	NOUN
taxlaw-2793	130	3	notes	note	VERB
taxlaw-2793	130	4	38–39	38–39	NUM
taxlaw-2793	130	5	and	and	CCONJ
taxlaw-2793	130	6	accompanying	accompany	VERB
taxlaw-2793	130	7	text	text	NOUN
taxlaw-2793	130	8	.	.	PUNCT
taxlaw-2793	131	1	24	24	NUM
taxlaw-2793	131	2	.	.	PUNCT
taxlaw-2793	132	1	see	see	VERB
taxlaw-2793	132	2	xinmiao	xinmiao	PROPN
taxlaw-2793	132	3	tang	tang	PROPN
taxlaw-2793	132	4	,	,	PUNCT
taxlaw-2793	132	5	inquiry	inquiry	NOUN
taxlaw-2793	132	6	into	into	ADP
taxlaw-2793	132	7	the	the	DET
taxlaw-2793	132	8	organizational	organizational	ADJ
taxlaw-2793	132	9	forms	form	NOUN
taxlaw-2793	132	10	available	available	ADJ
taxlaw-2793	132	11	to	to	ADP
taxlaw-2793	132	12	foreign	foreign	ADJ
taxlaw-2793	132	13	invested	invest	VERB
taxlaw-2793	132	14	enterprises	enterprise	NOUN
taxlaw-2793	132	15	,	,	PUNCT
taxlaw-2793	132	16	international	international	ADJ
taxlaw-2793	132	17	business	business	NOUN
taxlaw-2793	132	18	daily	daily	PROPN
taxlaw-2793	132	19	(	(	PUNCT
taxlaw-2793	132	20	china	china	PROPN
taxlaw-2793	132	21	)	)	PUNCT
taxlaw-2793	132	22	,	,	PUNCT
taxlaw-2793	132	23	february	february	PROPN
taxlaw-2793	132	24	22	22	NUM
taxlaw-2793	132	25	,	,	PUNCT
taxlaw-2793	132	26	2002	2002	NUM
taxlaw-2793	132	27	,	,	PUNCT
taxlaw-2793	132	28	at	at	ADP
taxlaw-2793	132	29	8	8	NUM
taxlaw-2793	132	30	(	(	PUNCT
taxlaw-2793	132	31	in	in	ADP
taxlaw-2793	132	32	mandarin	mandarin	NOUN
taxlaw-2793	132	33	)	)	PUNCT
taxlaw-2793	132	34	.	.	PUNCT
taxlaw-2793	133	1	25	25	NUM
taxlaw-2793	133	2	.	.	PUNCT
taxlaw-2793	134	1	since	since	SCONJ
taxlaw-2793	134	2	the	the	DET
taxlaw-2793	134	3	late	late	ADJ
taxlaw-2793	134	4	1970s	1970	NOUN
taxlaw-2793	134	5	,	,	PUNCT
taxlaw-2793	134	6	china	china	PROPN
taxlaw-2793	134	7	has	have	AUX
taxlaw-2793	134	8	erected	erect	VERB
taxlaw-2793	134	9	a	a	DET
taxlaw-2793	134	10	legal	legal	ADJ
taxlaw-2793	134	11	framework	framework	NOUN
taxlaw-2793	134	12	for	for	ADP
taxlaw-2793	134	13	fdi	fdi	NOUN
taxlaw-2793	134	14	by	by	ADP
taxlaw-2793	134	15	adopting	adopt	VERB
taxlaw-2793	134	16	a	a	DET
taxlaw-2793	134	17	series	series	NOUN
taxlaw-2793	134	18	of	of	ADP
taxlaw-2793	134	19	laws	law	NOUN
taxlaw-2793	134	20	and	and	CCONJ
taxlaw-2793	134	21	regulations	regulation	NOUN
taxlaw-2793	134	22	,	,	PUNCT
taxlaw-2793	134	23	among	among	ADP
taxlaw-2793	134	24	which	which	PRON
taxlaw-2793	134	25	three	three	NUM
taxlaw-2793	134	26	statutes	statute	NOUN
taxlaw-2793	134	27	have	have	AUX
taxlaw-2793	134	28	set	set	VERB
taxlaw-2793	134	29	force	force	NOUN
taxlaw-2793	134	30	the	the	DET
taxlaw-2793	134	31	three	three	NUM
taxlaw-2793	134	32	major	major	ADJ
taxlaw-2793	134	33	54	54	NUM
taxlaw-2793	134	34	columbia	columbia	NOUN
taxlaw-2793	134	35	jour'al	jour'al	PROPN
taxlaw-2793	134	36	of	of	ADP
taxlaw-2793	134	37	tax	tax	NOUN
taxlaw-2793	134	38	law	law	NOUN
taxlaw-2793	134	39	[	[	X
taxlaw-2793	134	40	vol	vol	NOUN
taxlaw-2793	134	41	.	.	PUNCT
taxlaw-2793	135	1	1:46	1:46	NUM
taxlaw-2793	135	2	enterprises	enterprise	NOUN
taxlaw-2793	135	3	(	(	PUNCT
taxlaw-2793	135	4	fies	fie	NOUN
taxlaw-2793	135	5	)	)	PUNCT
taxlaw-2793	135	6	are	be	AUX
taxlaw-2793	135	7	heavily	heavily	ADV
taxlaw-2793	135	8	regulated	regulate	VERB
taxlaw-2793	135	9	in	in	ADP
taxlaw-2793	135	10	china	china	PROPN
taxlaw-2793	135	11	,	,	PUNCT
taxlaw-2793	135	12	with	with	ADP
taxlaw-2793	135	13	regulatory	regulatory	ADJ
taxlaw-2793	135	14	power	power	NOUN
taxlaw-2793	135	15	over	over	ADP
taxlaw-2793	135	16	them	they	PRON
taxlaw-2793	135	17	assigned	assign	VERB
taxlaw-2793	135	18	to	to	ADP
taxlaw-2793	135	19	powerful	powerful	ADJ
taxlaw-2793	135	20	government	government	NOUN
taxlaw-2793	135	21	agencies	agency	NOUN
taxlaw-2793	135	22	early	early	ADV
taxlaw-2793	135	23	on	on	ADV
taxlaw-2793	135	24	,	,	PUNCT
taxlaw-2793	135	25	the	the	DET
taxlaw-2793	135	26	corporate	corporate	ADJ
taxlaw-2793	135	27	forms	form	NOUN
taxlaw-2793	135	28	of	of	ADP
taxlaw-2793	135	29	fies	fie	NOUN
taxlaw-2793	135	30	became	became	AUX
taxlaw-2793	135	31	associated	associate	VERB
taxlaw-2793	135	32	with	with	ADP
taxlaw-2793	135	33	vested	vested	ADJ
taxlaw-2793	135	34	interests	interest	NOUN
taxlaw-2793	135	35	of	of	ADP
taxlaw-2793	135	36	the	the	DET
taxlaw-2793	135	37	regulatory	regulatory	ADJ
taxlaw-2793	135	38	agencies.26	agencies.26	ADJ
taxlaw-2793	135	39	these	these	DET
taxlaw-2793	135	40	vested	vested	ADJ
taxlaw-2793	135	41	interests	interest	NOUN
taxlaw-2793	135	42	ensured	ensure	VERB
taxlaw-2793	135	43	that	that	SCONJ
taxlaw-2793	135	44	non	non	ADJ
taxlaw-2793	135	45	-	-	ADJ
taxlaw-2793	135	46	corporate	corporate	ADJ
taxlaw-2793	135	47	forms	form	NOUN
taxlaw-2793	135	48	were	be	AUX
taxlaw-2793	135	49	neglected	neglect	VERB
taxlaw-2793	135	50	in	in	ADP
taxlaw-2793	135	51	the	the	DET
taxlaw-2793	135	52	legislative	legislative	ADJ
taxlaw-2793	135	53	process	process	NOUN
taxlaw-2793	135	54	and	and	CCONJ
taxlaw-2793	135	55	discriminated	discriminate	VERB
taxlaw-2793	135	56	against	against	ADP
taxlaw-2793	135	57	in	in	ADP
taxlaw-2793	135	58	practice	practice	NOUN
taxlaw-2793	135	59	,	,	PUNCT
taxlaw-2793	135	60	since	since	SCONJ
taxlaw-2793	135	61	such	such	ADJ
taxlaw-2793	135	62	forms	form	NOUN
taxlaw-2793	135	63	would	would	AUX
taxlaw-2793	135	64	not	not	PART
taxlaw-2793	135	65	enhance	enhance	VERB
taxlaw-2793	135	66	,	,	PUNCT
taxlaw-2793	135	67	and	and	CCONJ
taxlaw-2793	135	68	could	could	AUX
taxlaw-2793	135	69	even	even	ADV
taxlaw-2793	135	70	detract	detract	VERB
taxlaw-2793	135	71	from	from	ADP
taxlaw-2793	135	72	,	,	PUNCT
taxlaw-2793	135	73	the	the	DET
taxlaw-2793	135	74	authority	authority	NOUN
taxlaw-2793	135	75	of	of	ADP
taxlaw-2793	135	76	the	the	DET
taxlaw-2793	135	77	agencies	agency	NOUN
taxlaw-2793	135	78	.	.	PUNCT
taxlaw-2793	136	1	the	the	DET
taxlaw-2793	136	2	juncture	juncture	NOUN
taxlaw-2793	136	3	at	at	ADP
taxlaw-2793	136	4	which	which	PRON
taxlaw-2793	136	5	corporate	corporate	ADJ
taxlaw-2793	136	6	law	law	NOUN
taxlaw-2793	136	7	and	and	CCONJ
taxlaw-2793	136	8	regulatory	regulatory	ADJ
taxlaw-2793	136	9	interest	interest	NOUN
taxlaw-2793	136	10	become	become	AUX
taxlaw-2793	136	11	intertwined	intertwine	VERB
taxlaw-2793	136	12	can	can	AUX
taxlaw-2793	136	13	be	be	AUX
taxlaw-2793	136	14	identified	identify	VERB
taxlaw-2793	136	15	more	more	ADV
taxlaw-2793	136	16	precisely	precisely	ADV
taxlaw-2793	136	17	.	.	PUNCT
taxlaw-2793	137	1	a	a	DET
taxlaw-2793	137	2	basic	basic	ADJ
taxlaw-2793	137	3	distinction	distinction	NOUN
taxlaw-2793	137	4	between	between	ADP
taxlaw-2793	137	5	corporate	corporate	ADJ
taxlaw-2793	137	6	and	and	CCONJ
taxlaw-2793	137	7	non	non	ADJ
taxlaw-2793	137	8	-	-	ADJ
taxlaw-2793	137	9	corporate	corporate	ADJ
taxlaw-2793	137	10	business	business	NOUN
taxlaw-2793	137	11	forms	form	NOUN
taxlaw-2793	137	12	in	in	ADP
taxlaw-2793	137	13	china	china	PROPN
taxlaw-2793	137	14	is	be	AUX
taxlaw-2793	137	15	the	the	DET
taxlaw-2793	137	16	emphasis	emphasis	NOUN
taxlaw-2793	137	17	on	on	ADP
taxlaw-2793	137	18	a	a	DET
taxlaw-2793	137	19	relatively	relatively	ADV
taxlaw-2793	137	20	stable	stable	ADJ
taxlaw-2793	137	21	capital	capital	NOUN
taxlaw-2793	137	22	structure	structure	NOUN
taxlaw-2793	137	23	for	for	ADP
taxlaw-2793	137	24	the	the	DET
taxlaw-2793	137	25	corporate	corporate	ADJ
taxlaw-2793	137	26	form.27	form.27	PROPN
taxlaw-2793	137	27	following	follow	VERB
taxlaw-2793	137	28	a	a	DET
taxlaw-2793	137	29	continental	continental	ADJ
taxlaw-2793	137	30	european	european	PROPN
taxlaw-2793	137	31	model,28	model,28	PROPN
taxlaw-2793	137	32	china	china	PROPN
taxlaw-2793	137	33	’s	’s	PART
taxlaw-2793	137	34	corporations	corporation	NOUN
taxlaw-2793	137	35	are	be	AUX
taxlaw-2793	137	36	subject	subject	ADJ
taxlaw-2793	137	37	to	to	ADP
taxlaw-2793	137	38	registered	register	VERB
taxlaw-2793	137	39	capital	capital	NOUN
taxlaw-2793	137	40	requirements	requirement	NOUN
taxlaw-2793	137	41	where	where	SCONJ
taxlaw-2793	137	42	both	both	DET
taxlaw-2793	137	43	increases	increase	NOUN
taxlaw-2793	137	44	and	and	CCONJ
taxlaw-2793	137	45	decreases	decrease	NOUN
taxlaw-2793	137	46	in	in	ADP
taxlaw-2793	137	47	equity	equity	NOUN
taxlaw-2793	137	48	capital	capital	NOUN
taxlaw-2793	137	49	require	require	VERB
taxlaw-2793	137	50	cumbersome	cumbersome	ADJ
taxlaw-2793	137	51	procedures	procedure	NOUN
taxlaw-2793	137	52	purported	purport	VERB
taxlaw-2793	137	53	to	to	PART
taxlaw-2793	137	54	facilitate	facilitate	VERB
taxlaw-2793	137	55	monitoring	monitoring	NOUN
taxlaw-2793	137	56	by	by	ADP
taxlaw-2793	137	57	creditors.29	creditors.29	NOUN
taxlaw-2793	137	58	these	these	DET
taxlaw-2793	137	59	aspects	aspect	NOUN
taxlaw-2793	137	60	of	of	ADP
taxlaw-2793	137	61	the	the	DET
taxlaw-2793	137	62	corporate	corporate	ADJ
taxlaw-2793	137	63	law	law	NOUN
taxlaw-2793	137	64	,	,	PUNCT
taxlaw-2793	137	65	aimed	aim	VERB
taxlaw-2793	137	66	at	at	ADP
taxlaw-2793	137	67	protecting	protect	VERB
taxlaw-2793	137	68	creditors	creditor	NOUN
taxlaw-2793	137	69	against	against	ADP
taxlaw-2793	137	70	shareholders	shareholder	NOUN
taxlaw-2793	137	71	,	,	PUNCT
taxlaw-2793	137	72	coincided	coincide	VERB
taxlaw-2793	137	73	with	with	ADP
taxlaw-2793	137	74	many	many	ADJ
taxlaw-2793	137	75	early	early	ADJ
taxlaw-2793	137	76	fdi	fdi	ADJ
taxlaw-2793	137	77	regulatory	regulatory	ADJ
taxlaw-2793	137	78	concerns	concern	NOUN
taxlaw-2793	137	79	,	,	PUNCT
taxlaw-2793	137	80	such	such	ADJ
taxlaw-2793	137	81	as	as	ADP
taxlaw-2793	137	82	that	that	SCONJ
taxlaw-2793	137	83	fies	fie	NOUN
taxlaw-2793	137	84	engaged	engage	VERB
taxlaw-2793	137	85	only	only	ADV
taxlaw-2793	137	86	in	in	ADP
taxlaw-2793	137	87	business	business	NOUN
taxlaw-2793	137	88	activities	activity	NOUN
taxlaw-2793	137	89	for	for	ADP
taxlaw-2793	137	90	which	which	PRON
taxlaw-2793	137	91	they	they	PRON
taxlaw-2793	137	92	were	be	AUX
taxlaw-2793	137	93	approved	approve	VERB
taxlaw-2793	137	94	,	,	PUNCT
taxlaw-2793	137	95	that	that	SCONJ
taxlaw-2793	137	96	foreign	foreign	ADJ
taxlaw-2793	137	97	investors	investor	NOUN
taxlaw-2793	137	98	actually	actually	ADV
taxlaw-2793	137	99	contributed	contribute	VERB
taxlaw-2793	137	100	the	the	DET
taxlaw-2793	137	101	capital	capital	NOUN
taxlaw-2793	137	102	and	and	CCONJ
taxlaw-2793	137	103	technologies	technology	NOUN
taxlaw-2793	137	104	that	that	PRON
taxlaw-2793	137	105	they	they	PRON
taxlaw-2793	137	106	promised	promise	VERB
taxlaw-2793	137	107	,	,	PUNCT
taxlaw-2793	137	108	and	and	CCONJ
taxlaw-2793	137	109	that	that	SCONJ
taxlaw-2793	137	110	foreign	foreign	ADJ
taxlaw-2793	137	111	investors	investor	NOUN
taxlaw-2793	137	112	permitted	permit	VERB
taxlaw-2793	137	113	forms	form	NOUN
taxlaw-2793	137	114	of	of	ADP
taxlaw-2793	137	115	foreign	foreign	ADJ
taxlaw-2793	137	116	invested	invest	VERB
taxlaw-2793	137	117	entities	entity	NOUN
taxlaw-2793	137	118	.	.	PUNCT
taxlaw-2793	138	1	the	the	DET
taxlaw-2793	138	2	earliest	early	ADJ
taxlaw-2793	138	3	of	of	ADP
taxlaw-2793	138	4	these	these	DET
taxlaw-2793	138	5	statutory	statutory	ADJ
taxlaw-2793	138	6	forms	form	NOUN
taxlaw-2793	138	7	—	—	PUNCT
taxlaw-2793	138	8	the	the	DET
taxlaw-2793	138	9	chinese	chinese	ADJ
taxlaw-2793	138	10	-	-	PUNCT
taxlaw-2793	138	11	foreign	foreign	ADJ
taxlaw-2793	138	12	equity	equity	NOUN
taxlaw-2793	138	13	joint	joint	ADJ
taxlaw-2793	138	14	venture	venture	NOUN
taxlaw-2793	138	15	—	—	PUNCT
taxlaw-2793	138	16	was	be	AUX
taxlaw-2793	138	17	required	require	VERB
taxlaw-2793	138	18	to	to	PART
taxlaw-2793	138	19	be	be	AUX
taxlaw-2793	138	20	corporate	corporate	ADJ
taxlaw-2793	138	21	in	in	ADP
taxlaw-2793	138	22	nature	nature	NOUN
taxlaw-2793	138	23	.	.	PUNCT
taxlaw-2793	139	1	although	although	SCONJ
taxlaw-2793	139	2	the	the	DET
taxlaw-2793	139	3	two	two	NUM
taxlaw-2793	139	4	later	late	ADJ
taxlaw-2793	139	5	forms	form	NOUN
taxlaw-2793	139	6	(	(	PUNCT
taxlaw-2793	139	7	the	the	DET
taxlaw-2793	139	8	chinese	chinese	ADJ
taxlaw-2793	139	9	-	-	PUNCT
taxlaw-2793	139	10	foreign	foreign	ADJ
taxlaw-2793	139	11	cooperative	cooperative	ADJ
taxlaw-2793	139	12	joint	joint	ADJ
taxlaw-2793	139	13	venture	venture	NOUN
taxlaw-2793	139	14	and	and	CCONJ
taxlaw-2793	139	15	the	the	DET
taxlaw-2793	139	16	wholly	wholly	ADV
taxlaw-2793	139	17	-	-	PUNCT
taxlaw-2793	139	18	owned	own	VERB
taxlaw-2793	139	19	foreign	foreign	ADJ
taxlaw-2793	139	20	enterprise	enterprise	NOUN
taxlaw-2793	139	21	)	)	PUNCT
taxlaw-2793	139	22	theoretically	theoretically	ADV
taxlaw-2793	139	23	allowed	allow	VERB
taxlaw-2793	139	24	non	non	ADJ
taxlaw-2793	139	25	-	-	ADJ
taxlaw-2793	139	26	corporate	corporate	ADJ
taxlaw-2793	139	27	variations	variation	NOUN
taxlaw-2793	139	28	,	,	PUNCT
taxlaw-2793	139	29	their	their	PRON
taxlaw-2793	139	30	legislation	legislation	NOUN
taxlaw-2793	139	31	was	be	AUX
taxlaw-2793	139	32	contemporaneous	contemporaneous	ADJ
taxlaw-2793	139	33	with	with	ADP
taxlaw-2793	139	34	efforts	effort	NOUN
taxlaw-2793	139	35	to	to	PART
taxlaw-2793	139	36	draft	draft	VERB
taxlaw-2793	139	37	the	the	DET
taxlaw-2793	139	38	company	company	NOUN
taxlaw-2793	139	39	law	law	NOUN
taxlaw-2793	139	40	,	,	PUNCT
taxlaw-2793	139	41	and	and	CCONJ
taxlaw-2793	139	42	well	well	ADV
taxlaw-2793	139	43	preceded	precede	VERB
taxlaw-2793	139	44	the	the	DET
taxlaw-2793	139	45	partnership	partnership	NOUN
taxlaw-2793	139	46	enterprise	enterprise	NOUN
taxlaw-2793	139	47	law	law	NOUN
taxlaw-2793	139	48	and	and	CCONJ
taxlaw-2793	139	49	other	other	ADJ
taxlaw-2793	139	50	business	business	NOUN
taxlaw-2793	139	51	organizational	organizational	ADJ
taxlaw-2793	139	52	law	law	NOUN
taxlaw-2793	139	53	.	.	PUNCT
taxlaw-2793	140	1	see	see	VERB
taxlaw-2793	140	2	,	,	PUNCT
taxlaw-2793	140	3	inter	inter	PROPN
taxlaw-2793	140	4	alia	alia	PROPN
taxlaw-2793	140	5	,	,	PUNCT
taxlaw-2793	140	6	the	the	DET
taxlaw-2793	140	7	law	law	NOUN
taxlaw-2793	140	8	on	on	ADP
taxlaw-2793	140	9	chineseforeign	chineseforeign	ADJ
taxlaw-2793	140	10	equity	equity	NOUN
taxlaw-2793	140	11	joint	joint	PROPN
taxlaw-2793	140	12	ventures	venture	NOUN
taxlaw-2793	140	13	(	(	PUNCT
taxlaw-2793	140	14	promulgated	promulgate	VERB
taxlaw-2793	140	15	by	by	ADP
taxlaw-2793	140	16	the	the	DET
taxlaw-2793	140	17	standing	standing	NOUN
taxlaw-2793	140	18	comm	comm	NOUN
taxlaw-2793	140	19	.	.	PUNCT
taxlaw-2793	141	1	nat’l	nat’l	PROPN
taxlaw-2793	141	2	people	people	NOUN
taxlaw-2793	141	3	’s	’s	PART
taxlaw-2793	141	4	cong	cong	PROPN
taxlaw-2793	141	5	.	.	PROPN
taxlaw-2793	142	1	,	,	PUNCT
taxlaw-2793	142	2	july	july	PROPN
taxlaw-2793	142	3	1	1	NUM
taxlaw-2793	142	4	,	,	PUNCT
taxlaw-2793	142	5	1979	1979	NUM
taxlaw-2793	142	6	,	,	PUNCT
taxlaw-2793	142	7	effective	effective	ADJ
taxlaw-2793	142	8	as	as	ADP
taxlaw-2793	142	9	amended	amend	VERB
taxlaw-2793	142	10	mar	mar	PROPN
taxlaw-2793	142	11	.	.	PROPN
taxlaw-2793	142	12	15	15	NUM
taxlaw-2793	142	13	,	,	PUNCT
taxlaw-2793	142	14	2001	2001	NUM
taxlaw-2793	142	15	)	)	PUNCT
taxlaw-2793	142	16	,	,	PUNCT
taxlaw-2793	142	17	translated	translate	VERB
taxlaw-2793	142	18	in	in	ADP
taxlaw-2793	142	19	asianlii	asianlii	NOUN
taxlaw-2793	142	20	(	(	PUNCT
taxlaw-2793	142	21	last	last	ADJ
taxlaw-2793	142	22	visited	visit	VERB
taxlaw-2793	142	23	feb	feb	PROPN
taxlaw-2793	142	24	.	.	PROPN
taxlaw-2793	142	25	14	14	NUM
taxlaw-2793	142	26	,	,	PUNCT
taxlaw-2793	142	27	2010	2010	NUM
taxlaw-2793	142	28	)	)	PUNCT
taxlaw-2793	143	1	[	[	X
taxlaw-2793	143	2	hereinafter	hereinafter	NOUN
taxlaw-2793	143	3	ejv	ejv	NOUN
taxlaw-2793	143	4	law	law	NOUN
taxlaw-2793	143	5	]	]	PUNCT
taxlaw-2793	143	6	;	;	PUNCT
taxlaw-2793	143	7	the	the	DET
taxlaw-2793	143	8	law	law	NOUN
taxlaw-2793	143	9	on	on	ADP
taxlaw-2793	143	10	chinese	chinese	ADJ
taxlaw-2793	143	11	-	-	PUNCT
taxlaw-2793	143	12	foreign	foreign	ADJ
taxlaw-2793	143	13	contractual	contractual	ADJ
taxlaw-2793	143	14	joint	joint	ADJ
taxlaw-2793	143	15	ventures	venture	NOUN
taxlaw-2793	143	16	(	(	PUNCT
taxlaw-2793	143	17	promulgated	promulgate	VERB
taxlaw-2793	143	18	by	by	ADP
taxlaw-2793	143	19	the	the	DET
taxlaw-2793	143	20	nat’l	nat’l	NOUN
taxlaw-2793	143	21	people	people	NOUN
taxlaw-2793	143	22	’s	’s	PART
taxlaw-2793	143	23	cong	cong	PROPN
taxlaw-2793	143	24	.	.	PUNCT
taxlaw-2793	143	25	,	,	PUNCT
taxlaw-2793	143	26	april	april	PROPN
taxlaw-2793	143	27	13	13	NUM
taxlaw-2793	143	28	,	,	PUNCT
taxlaw-2793	143	29	1988	1988	NUM
taxlaw-2793	143	30	,	,	PUNCT
taxlaw-2793	143	31	effective	effective	ADJ
taxlaw-2793	143	32	as	as	ADP
taxlaw-2793	143	33	amended	amend	VERB
taxlaw-2793	143	34	oct	oct	PROPN
taxlaw-2793	143	35	.	.	PROPN
taxlaw-2793	143	36	31	31	NUM
taxlaw-2793	143	37	,	,	PUNCT
taxlaw-2793	143	38	2000	2000	NUM
taxlaw-2793	143	39	)	)	PUNCT
taxlaw-2793	143	40	,	,	PUNCT
taxlaw-2793	143	41	translated	translate	VERB
taxlaw-2793	143	42	in	in	ADP
taxlaw-2793	143	43	asianlii	asianlii	NOUN
taxlaw-2793	143	44	(	(	PUNCT
taxlaw-2793	143	45	last	last	ADJ
taxlaw-2793	143	46	visited	visit	VERB
taxlaw-2793	143	47	feb	feb	PROPN
taxlaw-2793	143	48	.	.	PROPN
taxlaw-2793	143	49	14	14	NUM
taxlaw-2793	143	50	,	,	PUNCT
taxlaw-2793	143	51	2010	2010	NUM
taxlaw-2793	143	52	)	)	PUNCT
taxlaw-2793	144	1	[	[	X
taxlaw-2793	144	2	hereinafter	hereinafter	NOUN
taxlaw-2793	144	3	cjv	cjv	NOUN
taxlaw-2793	144	4	law	law	NOUN
taxlaw-2793	144	5	]	]	X
taxlaw-2793	144	6	;	;	PUNCT
taxlaw-2793	144	7	the	the	DET
taxlaw-2793	144	8	law	law	NOUN
taxlaw-2793	144	9	on	on	ADP
taxlaw-2793	144	10	wholly	wholly	ADV
taxlaw-2793	144	11	foreign	foreign	ADJ
taxlaw-2793	144	12	-	-	PUNCT
taxlaw-2793	144	13	owned	own	VERB
taxlaw-2793	144	14	enterprises	enterprise	NOUN
taxlaw-2793	144	15	(	(	PUNCT
taxlaw-2793	144	16	promulgated	promulgate	VERB
taxlaw-2793	144	17	by	by	ADP
taxlaw-2793	144	18	the	the	DET
taxlaw-2793	144	19	nat’l	nat’l	NOUN
taxlaw-2793	144	20	people	people	NOUN
taxlaw-2793	144	21	’s	’s	PART
taxlaw-2793	144	22	cong	cong	PROPN
taxlaw-2793	144	23	.	.	PUNCT
taxlaw-2793	144	24	,	,	PUNCT
taxlaw-2793	144	25	april	april	PROPN
taxlaw-2793	144	26	12	12	NUM
taxlaw-2793	144	27	,	,	PUNCT
taxlaw-2793	144	28	1986	1986	NUM
taxlaw-2793	144	29	,	,	PUNCT
taxlaw-2793	144	30	effective	effective	ADJ
taxlaw-2793	144	31	as	as	ADP
taxlaw-2793	144	32	amended	amend	VERB
taxlaw-2793	144	33	oct	oct	PROPN
taxlaw-2793	144	34	.	.	PROPN
taxlaw-2793	144	35	31	31	NUM
taxlaw-2793	144	36	,	,	PUNCT
taxlaw-2793	144	37	2000	2000	NUM
taxlaw-2793	144	38	)	)	PUNCT
taxlaw-2793	144	39	,	,	PUNCT
taxlaw-2793	144	40	available	available	ADJ
taxlaw-2793	144	41	at	at	ADP
taxlaw-2793	144	42	http://english.mofcom.gov.cn/aarticle/lawsdata/chineselaw/200411/20041100311068.html	http://english.mofcom.gov.cn/aarticle/lawsdata/chineselaw/200411/20041100311068.html	PROPN
taxlaw-2793	144	43	(	(	PUNCT
taxlaw-2793	144	44	last	last	ADV
taxlaw-2793	144	45	visited	visit	VERB
taxlaw-2793	144	46	feb	feb	PROPN
taxlaw-2793	144	47	.	.	PROPN
taxlaw-2793	144	48	14	14	NUM
taxlaw-2793	144	49	,	,	PUNCT
taxlaw-2793	144	50	2010	2010	NUM
taxlaw-2793	144	51	)	)	PUNCT
taxlaw-2793	144	52	(	(	PUNCT
taxlaw-2793	144	53	as	as	SCONJ
taxlaw-2793	144	54	revised	revise	VERB
taxlaw-2793	144	55	oct	oct	PROPN
taxlaw-2793	144	56	.	.	PROPN
taxlaw-2793	144	57	31	31	NUM
taxlaw-2793	144	58	,	,	PUNCT
taxlaw-2793	144	59	2000	2000	NUM
taxlaw-2793	144	60	)	)	PUNCT
taxlaw-2793	144	61	(	(	PUNCT
taxlaw-2793	144	62	in	in	ADP
taxlaw-2793	144	63	translation	translation	NOUN
taxlaw-2793	144	64	)	)	PUNCT
taxlaw-2793	144	65	;	;	PUNCT
taxlaw-2793	144	66	the	the	DET
taxlaw-2793	144	67	company	company	NOUN
taxlaw-2793	144	68	law	law	NOUN
taxlaw-2793	144	69	(	(	PUNCT
taxlaw-2793	144	70	promulgated	promulgate	VERB
taxlaw-2793	144	71	by	by	ADP
taxlaw-2793	144	72	the	the	DET
taxlaw-2793	144	73	standing	standing	NOUN
taxlaw-2793	144	74	comm	comm	NOUN
taxlaw-2793	144	75	.	.	PUNCT
taxlaw-2793	145	1	nat’l	nat’l	PROPN
taxlaw-2793	145	2	people	people	NOUN
taxlaw-2793	145	3	’s	’s	PART
taxlaw-2793	145	4	cong	cong	PROPN
taxlaw-2793	145	5	.	.	PUNCT
taxlaw-2793	146	1	,	,	PUNCT
taxlaw-2793	146	2	dec	dec	PROPN
taxlaw-2793	146	3	.	.	PROPN
taxlaw-2793	146	4	29	29	NUM
taxlaw-2793	146	5	,	,	PUNCT
taxlaw-2793	146	6	1993	1993	NUM
taxlaw-2793	146	7	,	,	PUNCT
taxlaw-2793	146	8	effective	effective	ADJ
taxlaw-2793	146	9	as	as	SCONJ
taxlaw-2793	146	10	amended	amend	VERB
taxlaw-2793	146	11	oct	oct	PROPN
taxlaw-2793	146	12	.	.	PROPN
taxlaw-2793	146	13	27	27	NUM
taxlaw-2793	146	14	,	,	PUNCT
taxlaw-2793	146	15	2005	2005	NUM
taxlaw-2793	146	16	)	)	PUNCT
taxlaw-2793	146	17	,	,	PUNCT
taxlaw-2793	146	18	translated	translate	VERB
taxlaw-2793	146	19	in	in	ADP
taxlaw-2793	146	20	asianlii	asianlii	NOUN
taxlaw-2793	146	21	(	(	PUNCT
taxlaw-2793	146	22	last	last	ADJ
taxlaw-2793	146	23	visited	visit	VERB
taxlaw-2793	146	24	feb	feb	PROPN
taxlaw-2793	146	25	.	.	PROPN
taxlaw-2793	146	26	14	14	NUM
taxlaw-2793	146	27	,	,	PUNCT
taxlaw-2793	146	28	2010	2010	NUM
taxlaw-2793	146	29	)	)	PUNCT
taxlaw-2793	147	1	[	[	X
taxlaw-2793	147	2	hereinafter	hereinafter	NOUN
taxlaw-2793	147	3	company	company	NOUN
taxlaw-2793	147	4	law	law	NOUN
taxlaw-2793	147	5	]	]	PUNCT
taxlaw-2793	147	6	.	.	PUNCT
taxlaw-2793	148	1	26	26	NUM
taxlaw-2793	148	2	.	.	PUNCT
taxlaw-2793	149	1	the	the	DET
taxlaw-2793	149	2	most	most	ADV
taxlaw-2793	149	3	important	important	ADJ
taxlaw-2793	149	4	of	of	ADP
taxlaw-2793	149	5	these	these	DET
taxlaw-2793	149	6	agencies	agency	NOUN
taxlaw-2793	149	7	include	include	VERB
taxlaw-2793	149	8	the	the	DET
taxlaw-2793	149	9	ministry	ministry	PROPN
taxlaw-2793	149	10	of	of	ADP
taxlaw-2793	149	11	commerce	commerce	PROPN
taxlaw-2793	149	12	and	and	CCONJ
taxlaw-2793	149	13	the	the	DET
taxlaw-2793	149	14	state	state	NOUN
taxlaw-2793	149	15	development	development	PROPN
taxlaw-2793	149	16	and	and	CCONJ
taxlaw-2793	149	17	reform	reform	NOUN
taxlaw-2793	149	18	commission	commission	PROPN
taxlaw-2793	149	19	(	(	PUNCT
taxlaw-2793	149	20	and	and	CCONJ
taxlaw-2793	149	21	their	their	PRON
taxlaw-2793	149	22	predecessors	predecessor	NOUN
taxlaw-2793	149	23	)	)	PUNCT
taxlaw-2793	149	24	,	,	PUNCT
taxlaw-2793	149	25	as	as	ADV
taxlaw-2793	149	26	well	well	ADV
taxlaw-2793	149	27	as	as	ADP
taxlaw-2793	149	28	the	the	DET
taxlaw-2793	149	29	state	state	NOUN
taxlaw-2793	149	30	administration	administration	NOUN
taxlaw-2793	149	31	of	of	ADP
taxlaw-2793	149	32	industry	industry	NOUN
taxlaw-2793	149	33	and	and	CCONJ
taxlaw-2793	149	34	commerce	commerce	PROPN
taxlaw-2793	149	35	.	.	PUNCT
taxlaw-2793	150	1	daniel	daniel	PROPN
taxlaw-2793	150	2	c.k	c.k	PROPN
taxlaw-2793	150	3	.	.	PROPN
taxlaw-2793	150	4	chow	chow	PROPN
taxlaw-2793	150	5	,	,	PUNCT
taxlaw-2793	150	6	the	the	DET
taxlaw-2793	150	7	legal	legal	ADJ
taxlaw-2793	150	8	system	system	NOUN
taxlaw-2793	150	9	of	of	ADP
taxlaw-2793	150	10	the	the	DET
taxlaw-2793	150	11	people	people	NOUN
taxlaw-2793	150	12	’s	’s	PART
taxlaw-2793	150	13	republic	republic	NOUN
taxlaw-2793	150	14	of	of	ADP
taxlaw-2793	150	15	china	china	PROPN
taxlaw-2793	150	16	in	in	ADP
taxlaw-2793	150	17	a	a	DET
taxlaw-2793	150	18	nutshell	nutshell	NOUN
taxlaw-2793	150	19	,	,	PUNCT
taxlaw-2793	150	20	368–409	368–409	NUM
taxlaw-2793	150	21	(	(	PUNCT
taxlaw-2793	150	22	2d	2d	NUM
taxlaw-2793	150	23	ed	ed	NOUN
taxlaw-2793	150	24	.	.	PUNCT
taxlaw-2793	150	25	2009	2009	NUM
taxlaw-2793	150	26	)	)	PUNCT
taxlaw-2793	150	27	.	.	PUNCT
taxlaw-2793	151	1	27see	27see	PROPN
taxlaw-2793	151	2	generally	generally	ADV
taxlaw-2793	151	3	yan	yan	PROPN
taxlaw-2793	151	4	liu	liu	PROPN
taxlaw-2793	151	5	,	,	PUNCT
taxlaw-2793	151	6	reflections	reflection	NOUN
taxlaw-2793	151	7	on	on	ADP
taxlaw-2793	151	8	the	the	DET
taxlaw-2793	151	9	registered	register	VERB
taxlaw-2793	151	10	capital	capital	NOUN
taxlaw-2793	151	11	system	system	NOUN
taxlaw-2793	151	12	,	,	PUNCT
taxlaw-2793	151	13	51.31	51.31	NUM
taxlaw-2793	151	14	peking	peke	VERB
taxlaw-2793	151	15	u.	u.	PROPN
taxlaw-2793	151	16	law	law	PROPN
taxlaw-2793	151	17	rev	rev	VERB
taxlaw-2793	151	18	.	.	PUNCT
taxlaw-2793	152	1	(	(	PUNCT
taxlaw-2793	152	2	zhongwai	zhongwai	NOUN
taxlaw-2793	152	3	faxue	faxue	PROPN
taxlaw-2793	152	4	)	)	PUNCT
taxlaw-2793	152	5	34	34	NUM
taxlaw-2793	152	6	(	(	PUNCT
taxlaw-2793	152	7	1997	1997	NUM
taxlaw-2793	152	8	)	)	PUNCT
taxlaw-2793	152	9	;	;	PUNCT
taxlaw-2793	152	10	xudong	xudong	PROPN
taxlaw-2793	152	11	zhao	zhao	PROPN
taxlaw-2793	152	12	,	,	PUNCT
taxlaw-2793	152	13	from	from	ADP
taxlaw-2793	152	14	reliance	reliance	NOUN
taxlaw-2793	152	15	on	on	ADP
taxlaw-2793	152	16	capital	capital	NOUN
taxlaw-2793	152	17	to	to	ADP
taxlaw-2793	152	18	reliance	reliance	NOUN
taxlaw-2793	152	19	on	on	ADP
taxlaw-2793	152	20	assets	asset	NOUN
taxlaw-2793	152	21	,	,	PUNCT
taxlaw-2793	152	22	25.5	25.5	NUM
taxlaw-2793	152	23	chinese	chinese	ADJ
taxlaw-2793	152	24	journal	journal	NOUN
taxlaw-2793	152	25	of	of	ADP
taxlaw-2793	152	26	law	law	NOUN
taxlaw-2793	152	27	(	(	PUNCT
taxlaw-2793	152	28	faxueyanjiu	faxueyanjiu	NOUN
taxlaw-2793	152	29	)	)	PUNCT
taxlaw-2793	152	30	109	109	NUM
taxlaw-2793	152	31	(	(	PUNCT
taxlaw-2793	152	32	2003	2003	NUM
taxlaw-2793	152	33	)	)	PUNCT
taxlaw-2793	152	34	.	.	PUNCT
taxlaw-2793	153	1	28	28	NUM
taxlaw-2793	153	2	.	.	PUNCT
taxlaw-2793	153	3	see	see	VERB
taxlaw-2793	153	4	generally	generally	ADV
taxlaw-2793	153	5	zhao	zhao	NOUN
taxlaw-2793	153	6	,	,	PUNCT
taxlaw-2793	153	7	supra	supra	PROPN
taxlaw-2793	153	8	note	note	NOUN
taxlaw-2793	153	9	27	27	NUM
taxlaw-2793	153	10	.	.	PUNCT
taxlaw-2793	153	11	29	29	NUM
taxlaw-2793	153	12	.	.	PUNCT
taxlaw-2793	154	1	i	i	PRON
taxlaw-2793	154	2	d.	d.	PROPN
taxlaw-2793	154	3	2010	2010	NUM
taxlaw-2793	154	4	]	]	PUNCT
taxlaw-2793	154	5	“	"	PUNCT
taxlaw-2793	154	6	establishme't	establishme't	PROPN
taxlaw-2793	154	7	”	"	PUNCT
taxlaw-2793	154	8	i	i	PRON
taxlaw-2793	154	9	'	'	PUNCT
taxlaw-2793	154	10	chi'ese	chi'ese	ADJ
taxlaw-2793	154	11	tax	tax	NOUN
taxlaw-2793	154	12	55	55	NUM
taxlaw-2793	154	13	did	do	AUX
taxlaw-2793	154	14	not	not	PART
taxlaw-2793	154	15	financially	financially	ADV
taxlaw-2793	154	16	harm	harm	VERB
taxlaw-2793	154	17	chinese	chinese	ADJ
taxlaw-2793	154	18	joint	joint	ADJ
taxlaw-2793	154	19	venture	venture	NOUN
taxlaw-2793	154	20	partners.30	partners.30	NOUN
taxlaw-2793	154	21	therefore	therefore	ADV
taxlaw-2793	154	22	,	,	PUNCT
taxlaw-2793	154	23	fie	fie	PROPN
taxlaw-2793	154	24	regulations	regulation	NOUN
taxlaw-2793	154	25	tended	tend	VERB
taxlaw-2793	154	26	to	to	PART
taxlaw-2793	154	27	accentuate	accentuate	VERB
taxlaw-2793	154	28	these	these	DET
taxlaw-2793	154	29	aspects	aspect	NOUN
taxlaw-2793	154	30	of	of	ADP
taxlaw-2793	154	31	the	the	DET
taxlaw-2793	154	32	corporate	corporate	ADJ
taxlaw-2793	154	33	model	model	NOUN
taxlaw-2793	154	34	:	:	PUNCT
taxlaw-2793	154	35	for	for	ADP
taxlaw-2793	154	36	example	example	NOUN
taxlaw-2793	154	37	,	,	PUNCT
taxlaw-2793	154	38	changes	change	NOUN
taxlaw-2793	154	39	in	in	ADP
taxlaw-2793	154	40	capital	capital	NOUN
taxlaw-2793	154	41	structure	structure	NOUN
taxlaw-2793	154	42	of	of	ADP
taxlaw-2793	154	43	an	an	DET
taxlaw-2793	154	44	fie	fie	NOUN
taxlaw-2793	154	45	must	must	AUX
taxlaw-2793	154	46	not	not	PART
taxlaw-2793	154	47	only	only	ADV
taxlaw-2793	154	48	be	be	AUX
taxlaw-2793	154	49	accountable	accountable	ADJ
taxlaw-2793	154	50	to	to	ADP
taxlaw-2793	154	51	creditors	creditor	NOUN
taxlaw-2793	154	52	,	,	PUNCT
taxlaw-2793	154	53	but	but	CCONJ
taxlaw-2793	154	54	also	also	ADV
taxlaw-2793	154	55	be	be	AUX
taxlaw-2793	154	56	approved	approve	VERB
taxlaw-2793	154	57	by	by	ADP
taxlaw-2793	154	58	the	the	DET
taxlaw-2793	154	59	government	government	NOUN
taxlaw-2793	154	60	itself.31	itself.31	NOUN
taxlaw-2793	154	61	even	even	ADV
taxlaw-2793	154	62	as	as	SCONJ
taxlaw-2793	154	63	the	the	DET
taxlaw-2793	154	64	regulatory	regulatory	ADJ
taxlaw-2793	154	65	concerns	concern	NOUN
taxlaw-2793	154	66	gradually	gradually	ADV
taxlaw-2793	154	67	lost	lose	VERB
taxlaw-2793	154	68	their	their	PRON
taxlaw-2793	154	69	relevance	relevance	NOUN
taxlaw-2793	154	70	when	when	SCONJ
taxlaw-2793	154	71	china	china	PROPN
taxlaw-2793	154	72	’s	’s	PART
taxlaw-2793	154	73	economy	economy	NOUN
taxlaw-2793	154	74	became	become	VERB
taxlaw-2793	154	75	more	more	ADV
taxlaw-2793	154	76	open	open	ADJ
taxlaw-2793	154	77	after	after	ADP
taxlaw-2793	154	78	the	the	DET
taxlaw-2793	154	79	1990s	1990s	NUM
taxlaw-2793	154	80	,	,	PUNCT
taxlaw-2793	154	81	government	government	NOUN
taxlaw-2793	154	82	agencies	agency	NOUN
taxlaw-2793	154	83	seemed	seem	VERB
taxlaw-2793	154	84	reluctant	reluctant	ADJ
taxlaw-2793	154	85	to	to	PART
taxlaw-2793	154	86	surrender	surrender	VERB
taxlaw-2793	154	87	control	control	NOUN
taxlaw-2793	154	88	.	.	PUNCT
taxlaw-2793	155	1	enforcing	enforce	VERB
taxlaw-2793	155	2	the	the	DET
taxlaw-2793	155	3	rigidities	rigidity	NOUN
taxlaw-2793	155	4	of	of	ADP
taxlaw-2793	155	5	corporate	corporate	ADJ
taxlaw-2793	155	6	law	law	NOUN
taxlaw-2793	155	7	allowed	allow	VERB
taxlaw-2793	155	8	them	they	PRON
taxlaw-2793	155	9	to	to	PART
taxlaw-2793	155	10	continue	continue	VERB
taxlaw-2793	155	11	to	to	PART
taxlaw-2793	155	12	wield	wield	VERB
taxlaw-2793	155	13	power	power	NOUN
taxlaw-2793	155	14	over	over	ADP
taxlaw-2793	155	15	fies	fie	NOUN
taxlaw-2793	155	16	;	;	PUNCT
taxlaw-2793	155	17	it	it	PRON
taxlaw-2793	155	18	is	be	AUX
taxlaw-2793	155	19	therefore	therefore	ADV
taxlaw-2793	155	20	not	not	PART
taxlaw-2793	155	21	surprising	surprising	ADJ
taxlaw-2793	155	22	that	that	SCONJ
taxlaw-2793	155	23	these	these	DET
taxlaw-2793	155	24	agencies	agency	NOUN
taxlaw-2793	155	25	are	be	AUX
taxlaw-2793	155	26	at	at	ADP
taxlaw-2793	155	27	best	well	ADV
taxlaw-2793	155	28	ambivalent	ambivalent	ADJ
taxlaw-2793	155	29	about	about	ADP
taxlaw-2793	155	30	the	the	DET
taxlaw-2793	155	31	development	development	NOUN
taxlaw-2793	155	32	of	of	ADP
taxlaw-2793	155	33	new	new	ADJ
taxlaw-2793	155	34	,	,	PUNCT
taxlaw-2793	155	35	more	more	ADV
taxlaw-2793	155	36	flexible	flexible	ADJ
taxlaw-2793	155	37	business	business	NOUN
taxlaw-2793	155	38	forms	form	NOUN
taxlaw-2793	155	39	.	.	PUNCT
taxlaw-2793	156	1	this	this	DET
taxlaw-2793	156	2	explanation	explanation	NOUN
taxlaw-2793	156	3	of	of	ADP
taxlaw-2793	156	4	the	the	DET
taxlaw-2793	156	5	regulatory	regulatory	ADJ
taxlaw-2793	156	6	entrenchment	entrenchment	NOUN
taxlaw-2793	156	7	of	of	ADP
taxlaw-2793	156	8	the	the	DET
taxlaw-2793	156	9	corporate	corporate	ADJ
taxlaw-2793	156	10	form	form	NOUN
taxlaw-2793	156	11	is	be	AUX
taxlaw-2793	156	12	consistent	consistent	ADJ
taxlaw-2793	156	13	with	with	ADP
taxlaw-2793	156	14	the	the	DET
taxlaw-2793	156	15	history	history	NOUN
taxlaw-2793	156	16	of	of	ADP
taxlaw-2793	156	17	the	the	DET
taxlaw-2793	156	18	development	development	NOUN
taxlaw-2793	156	19	of	of	ADP
taxlaw-2793	156	20	the	the	DET
taxlaw-2793	156	21	few	few	ADJ
taxlaw-2793	156	22	noncorporate	noncorporate	NOUN
taxlaw-2793	156	23	business	business	NOUN
taxlaw-2793	156	24	forms	form	NOUN
taxlaw-2793	156	25	available	available	ADJ
taxlaw-2793	156	26	to	to	ADP
taxlaw-2793	156	27	foreign	foreign	ADJ
taxlaw-2793	156	28	investors	investor	NOUN
taxlaw-2793	156	29	,	,	PUNCT
taxlaw-2793	156	30	including	include	VERB
taxlaw-2793	156	31	the	the	DET
taxlaw-2793	156	32	representative	representative	ADJ
taxlaw-2793	156	33	office	office	NOUN
taxlaw-2793	156	34	,	,	PUNCT
taxlaw-2793	156	35	the	the	DET
taxlaw-2793	156	36	corporate	corporate	ADJ
taxlaw-2793	156	37	branch	branch	NOUN
taxlaw-2793	156	38	,	,	PUNCT
taxlaw-2793	156	39	and	and	CCONJ
taxlaw-2793	156	40	the	the	DET
taxlaw-2793	156	41	cooperative	cooperative	ADJ
taxlaw-2793	156	42	joint	joint	ADJ
taxlaw-2793	156	43	venture	venture	NOUN
taxlaw-2793	156	44	.	.	PUNCT
taxlaw-2793	157	1	the	the	DET
taxlaw-2793	157	2	most	most	ADV
taxlaw-2793	157	3	traditional	traditional	ADJ
taxlaw-2793	157	4	type	type	NOUN
taxlaw-2793	157	5	of	of	ADP
taxlaw-2793	157	6	unincorporated	unincorporated	ADJ
taxlaw-2793	157	7	presence	presence	NOUN
taxlaw-2793	157	8	in	in	ADP
taxlaw-2793	157	9	china	china	PROPN
taxlaw-2793	157	10	is	be	AUX
taxlaw-2793	157	11	the	the	DET
taxlaw-2793	157	12	representative	representative	ADJ
taxlaw-2793	157	13	office	office	NOUN
taxlaw-2793	157	14	(	(	PUNCT
taxlaw-2793	157	15	ro).32	ro).32	VERB
taxlaw-2793	157	16	initially	initially	ADV
taxlaw-2793	157	17	,	,	PUNCT
taxlaw-2793	157	18	ros	ros	PROPN
taxlaw-2793	157	19	were	be	AUX
taxlaw-2793	157	20	the	the	DET
taxlaw-2793	157	21	only	only	ADJ
taxlaw-2793	157	22	footholds	foothold	NOUN
taxlaw-2793	157	23	foreign	foreign	ADJ
taxlaw-2793	157	24	businesses	business	NOUN
taxlaw-2793	157	25	could	could	AUX
taxlaw-2793	157	26	establish	establish	VERB
taxlaw-2793	157	27	in	in	ADP
taxlaw-2793	157	28	china	china	PROPN
taxlaw-2793	157	29	’s	’s	PART
taxlaw-2793	157	30	closed	closed	ADJ
taxlaw-2793	157	31	economy.33	economy.33	NOUN
taxlaw-2793	157	32	they	they	PRON
taxlaw-2793	157	33	were	be	AUX
taxlaw-2793	157	34	meant	mean	VERB
taxlaw-2793	157	35	to	to	PART
taxlaw-2793	157	36	serve	serve	VERB
taxlaw-2793	157	37	no	no	PRON
taxlaw-2793	157	38	more	more	ADJ
taxlaw-2793	157	39	than	than	ADP
taxlaw-2793	157	40	liaison	liaison	NOUN
taxlaw-2793	157	41	functions	function	NOUN
taxlaw-2793	157	42	and	and	CCONJ
taxlaw-2793	157	43	were	be	AUX
taxlaw-2793	157	44	subject	subject	ADJ
taxlaw-2793	157	45	to	to	ADP
taxlaw-2793	157	46	light	light	ADJ
taxlaw-2793	157	47	regulatory	regulatory	ADJ
taxlaw-2793	157	48	requirements	requirement	NOUN
taxlaw-2793	157	49	.	.	PUNCT
taxlaw-2793	158	1	in	in	ADP
taxlaw-2793	158	2	a	a	DET
taxlaw-2793	158	3	very	very	ADV
taxlaw-2793	158	4	few	few	ADJ
taxlaw-2793	158	5	sectors	sector	NOUN
taxlaw-2793	158	6	,	,	PUNCT
taxlaw-2793	158	7	ros	ros	PROPN
taxlaw-2793	158	8	were	be	AUX
taxlaw-2793	158	9	subsequently	subsequently	ADV
taxlaw-2793	158	10	permitted	permit	VERB
taxlaw-2793	158	11	to	to	PART
taxlaw-2793	158	12	grow	grow	VERB
taxlaw-2793	158	13	and	and	CCONJ
taxlaw-2793	158	14	perform	perform	VERB
taxlaw-2793	158	15	more	more	ADJ
taxlaw-2793	158	16	robust	robust	ADJ
taxlaw-2793	158	17	functions	function	NOUN
taxlaw-2793	158	18	.	.	PUNCT
taxlaw-2793	159	1	for	for	ADP
taxlaw-2793	159	2	example	example	NOUN
taxlaw-2793	159	3	,	,	PUNCT
taxlaw-2793	159	4	foreign	foreign	ADJ
taxlaw-2793	159	5	law	law	NOUN
taxlaw-2793	159	6	firms	firm	NOUN
taxlaw-2793	159	7	were	be	AUX
taxlaw-2793	159	8	explicitly	explicitly	ADV
taxlaw-2793	159	9	authorized	authorize	VERB
taxlaw-2793	159	10	to	to	PART
taxlaw-2793	159	11	provide	provide	VERB
taxlaw-2793	159	12	certain	certain	ADJ
taxlaw-2793	159	13	legal	legal	ADJ
taxlaw-2793	159	14	services	service	NOUN
taxlaw-2793	159	15	through	through	ADP
taxlaw-2793	159	16	ros	ros	PROPN
taxlaw-2793	159	17	,	,	PUNCT
taxlaw-2793	159	18	and	and	CCONJ
taxlaw-2793	159	19	that	that	PRON
taxlaw-2793	159	20	is	be	AUX
taxlaw-2793	159	21	how	how	SCONJ
taxlaw-2793	159	22	most	most	ADJ
taxlaw-2793	159	23	foreign	foreign	ADJ
taxlaw-2793	159	24	law	law	NOUN
taxlaw-2793	159	25	firms	firm	NOUN
taxlaw-2793	159	26	in	in	ADP
taxlaw-2793	159	27	china	china	PROPN
taxlaw-2793	159	28	operate	operate	VERB
taxlaw-2793	159	29	now.34	now.34	ADJ
taxlaw-2793	159	30	but	but	CCONJ
taxlaw-2793	159	31	outside	outside	ADP
taxlaw-2793	159	32	these	these	DET
taxlaw-2793	159	33	sectors	sector	NOUN
taxlaw-2793	159	34	,	,	PUNCT
taxlaw-2793	159	35	ros	ros	PROPN
taxlaw-2793	159	36	are	be	AUX
taxlaw-2793	159	37	prohibited	prohibit	VERB
taxlaw-2793	159	38	from	from	ADP
taxlaw-2793	159	39	engaging	engage	VERB
taxlaw-2793	159	40	30	30	NUM
taxlaw-2793	159	41	.	.	PUNCT
taxlaw-2793	160	1	see	see	VERB
taxlaw-2793	160	2	,	,	PUNCT
taxlaw-2793	160	3	e.g.	e.g.	ADV
taxlaw-2793	160	4	,	,	PUNCT
taxlaw-2793	160	5	ejv	ejv	ADP
taxlaw-2793	160	6	law	law	NOUN
taxlaw-2793	160	7	,	,	PUNCT
taxlaw-2793	160	8	supra	supra	PROPN
taxlaw-2793	160	9	note	note	PROPN
taxlaw-2793	160	10	25	25	NUM
taxlaw-2793	160	11	,	,	PUNCT
taxlaw-2793	160	12	at	at	ADP
taxlaw-2793	160	13	art	art	NOUN
taxlaw-2793	160	14	.	.	PUNCT
taxlaw-2793	161	1	5	5	NUM
taxlaw-2793	161	2	(	(	PUNCT
taxlaw-2793	161	3	venture	venture	NOUN
taxlaw-2793	161	4	partner	partner	NOUN
taxlaw-2793	161	5	must	must	AUX
taxlaw-2793	161	6	warrant	warrant	VERB
taxlaw-2793	161	7	quality	quality	NOUN
taxlaw-2793	161	8	of	of	ADP
taxlaw-2793	161	9	equipment	equipment	NOUN
taxlaw-2793	161	10	and	and	CCONJ
taxlaw-2793	161	11	technology	technology	NOUN
taxlaw-2793	161	12	)	)	PUNCT
taxlaw-2793	161	13	;	;	PUNCT
taxlaw-2793	161	14	regulations	regulation	NOUN
taxlaw-2793	161	15	for	for	ADP
taxlaw-2793	161	16	the	the	DET
taxlaw-2793	161	17	implementation	implementation	NOUN
taxlaw-2793	161	18	of	of	ADP
taxlaw-2793	161	19	the	the	DET
taxlaw-2793	161	20	law	law	NOUN
taxlaw-2793	161	21	on	on	ADP
taxlaw-2793	161	22	sino	sino	ADJ
taxlaw-2793	161	23	-	-	PUNCT
taxlaw-2793	161	24	foreign	foreign	ADJ
taxlaw-2793	161	25	equity	equity	NOUN
taxlaw-2793	161	26	joint	joint	ADJ
taxlaw-2793	161	27	ventures	venture	NOUN
taxlaw-2793	161	28	,	,	PUNCT
taxlaw-2793	161	29	art	art	NOUN
taxlaw-2793	161	30	.	.	PUNCT
taxlaw-2793	161	31	4	4	NUM
taxlaw-2793	161	32	(	(	PUNCT
taxlaw-2793	161	33	promulgated	promulgate	VERB
taxlaw-2793	161	34	by	by	ADP
taxlaw-2793	161	35	the	the	DET
taxlaw-2793	161	36	state	state	PROPN
taxlaw-2793	161	37	council	council	PROPN
taxlaw-2793	161	38	,	,	PUNCT
taxlaw-2793	161	39	sept	sept	PROPN
taxlaw-2793	161	40	.	.	PROPN
taxlaw-2793	161	41	20	20	NUM
taxlaw-2793	161	42	,	,	PUNCT
taxlaw-2793	161	43	1983	1983	NUM
taxlaw-2793	161	44	,	,	PUNCT
taxlaw-2793	161	45	last	last	ADJ
taxlaw-2793	161	46	amended	amend	VERB
taxlaw-2793	161	47	july	july	PROPN
taxlaw-2793	161	48	22	22	NUM
taxlaw-2793	161	49	,	,	PUNCT
taxlaw-2793	161	50	2001	2001	NUM
taxlaw-2793	161	51	)	)	PUNCT
taxlaw-2793	161	52	,	,	PUNCT
taxlaw-2793	161	53	available	available	ADJ
taxlaw-2793	161	54	at	at	ADP
taxlaw-2793	161	55	http://www.fdi.gov.cn/pub/fdi_en/laws/generallawsandregulations/regulationsonforei	http://www.fdi.gov.cn/pub/fdi_en/laws/generallawsandregulations/regulationsonforei	ADJ
taxlaw-2793	161	56	gninvestment	gninvestment	NOUN
taxlaw-2793	161	57	/	/	SYM
taxlaw-2793	161	58	p020060620322890786346.pdf	p020060620322890786346.pdf	NOUN
taxlaw-2793	161	59	(	(	PUNCT
taxlaw-2793	161	60	last	last	ADV
taxlaw-2793	161	61	visited	visit	VERB
taxlaw-2793	161	62	feb	feb	PROPN
taxlaw-2793	161	63	.	.	PROPN
taxlaw-2793	161	64	14	14	NUM
taxlaw-2793	161	65	,	,	PUNCT
taxlaw-2793	161	66	2010	2010	NUM
taxlaw-2793	161	67	)	)	PUNCT
taxlaw-2793	161	68	(	(	PUNCT
taxlaw-2793	161	69	as	as	ADP
taxlaw-2793	161	70	revised	revise	VERB
taxlaw-2793	161	71	july	july	PROPN
taxlaw-2793	161	72	22	22	NUM
taxlaw-2793	161	73	,	,	PUNCT
taxlaw-2793	161	74	2001	2001	NUM
taxlaw-2793	161	75	)	)	PUNCT
taxlaw-2793	161	76	(	(	PUNCT
taxlaw-2793	161	77	in	in	ADP
taxlaw-2793	161	78	translation	translation	NOUN
taxlaw-2793	161	79	)	)	PUNCT
taxlaw-2793	161	80	(	(	PUNCT
taxlaw-2793	161	81	stating	state	VERB
taxlaw-2793	161	82	that	that	SCONJ
taxlaw-2793	161	83	the	the	DET
taxlaw-2793	161	84	government	government	NOUN
taxlaw-2793	161	85	should	should	AUX
taxlaw-2793	161	86	review	review	VERB
taxlaw-2793	161	87	a	a	DET
taxlaw-2793	161	88	joint	joint	ADJ
taxlaw-2793	161	89	venture	venture	NOUN
taxlaw-2793	161	90	contract	contract	NOUN
taxlaw-2793	161	91	to	to	PART
taxlaw-2793	161	92	ensure	ensure	VERB
taxlaw-2793	161	93	that	that	SCONJ
taxlaw-2793	161	94	it	it	PRON
taxlaw-2793	161	95	is	be	AUX
taxlaw-2793	161	96	not	not	PART
taxlaw-2793	161	97	“	"	PUNCT
taxlaw-2793	161	98	patently	patently	ADV
taxlaw-2793	161	99	unfair	unfair	ADJ
taxlaw-2793	161	100	to	to	ADP
taxlaw-2793	161	101	one	one	NUM
taxlaw-2793	161	102	party	party	NOUN
taxlaw-2793	161	103	”	"	PUNCT
taxlaw-2793	161	104	)	)	PUNCT
taxlaw-2793	161	105	.	.	PUNCT
taxlaw-2793	162	1	31	31	NUM
taxlaw-2793	162	2	.	.	PUNCT
taxlaw-2793	163	1	see	see	VERB
taxlaw-2793	163	2	paul	paul	PROPN
taxlaw-2793	163	3	,	,	PUNCT
taxlaw-2793	163	4	hastings	hastings	PROPN
taxlaw-2793	163	5	shanghai	shanghai	PROPN
taxlaw-2793	163	6	office	office	PROPN
taxlaw-2793	163	7	,	,	PUNCT
taxlaw-2793	163	8	using	use	VERB
taxlaw-2793	163	9	a	a	DET
taxlaw-2793	163	10	chinese	chinese	ADJ
taxlaw-2793	163	11	entity	entity	NOUN
taxlaw-2793	163	12	for	for	ADP
taxlaw-2793	163	13	an	an	DET
taxlaw-2793	163	14	all	all	ADV
taxlaw-2793	163	15	-	-	PUNCT
taxlaw-2793	163	16	foreign	foreign	ADJ
taxlaw-2793	163	17	joint	joint	ADJ
taxlaw-2793	163	18	venture	venture	NOUN
taxlaw-2793	163	19	in	in	ADP
taxlaw-2793	163	20	china	china	PROPN
taxlaw-2793	163	21	—	—	PUNCT
taxlaw-2793	163	22	does	do	AUX
taxlaw-2793	163	23	it	it	PRON
taxlaw-2793	163	24	make	make	VERB
taxlaw-2793	163	25	sense	sense	NOUN
taxlaw-2793	163	26	?	?	PUNCT
taxlaw-2793	163	27	,	,	PUNCT
taxlaw-2793	163	28	china	china	PROPN
taxlaw-2793	163	29	law	law	PROPN
taxlaw-2793	163	30	&	&	CCONJ
taxlaw-2793	163	31	practice	practice	PROPN
taxlaw-2793	163	32	,	,	PUNCT
taxlaw-2793	163	33	may	may	AUX
taxlaw-2793	163	34	2005	2005	NUM
taxlaw-2793	163	35	,	,	PUNCT
taxlaw-2793	163	36	at	at	ADP
taxlaw-2793	163	37	28	28	NUM
taxlaw-2793	163	38	;	;	PUNCT
taxlaw-2793	163	39	see	see	VERB
taxlaw-2793	163	40	also	also	ADV
taxlaw-2793	163	41	generally	generally	ADV
taxlaw-2793	163	42	chow	chow	X
taxlaw-2793	163	43	,	,	PUNCT
taxlaw-2793	163	44	supra	supra	PROPN
taxlaw-2793	163	45	note	note	PROPN
taxlaw-2793	163	46	26	26	NUM
taxlaw-2793	163	47	,	,	PUNCT
taxlaw-2793	163	48	chapter	chapter	NOUN
taxlaw-2793	163	49	10	10	NUM
taxlaw-2793	163	50	.	.	PUNCT
taxlaw-2793	163	51	32	32	NUM
taxlaw-2793	163	52	.	.	PUNCT
taxlaw-2793	164	1	see	see	VERB
taxlaw-2793	164	2	interim	interim	ADJ
taxlaw-2793	164	3	provisions	provision	NOUN
taxlaw-2793	164	4	on	on	ADP
taxlaw-2793	164	5	the	the	DET
taxlaw-2793	164	6	administration	administration	NOUN
taxlaw-2793	164	7	of	of	ADP
taxlaw-2793	164	8	resident	resident	ADJ
taxlaw-2793	164	9	representative	representative	ADJ
taxlaw-2793	164	10	offices	office	NOUN
taxlaw-2793	164	11	of	of	ADP
taxlaw-2793	164	12	foreign	foreign	ADJ
taxlaw-2793	164	13	enterprises	enterprise	NOUN
taxlaw-2793	164	14	(	(	PUNCT
taxlaw-2793	164	15	promulgated	promulgate	VERB
taxlaw-2793	164	16	by	by	ADP
taxlaw-2793	164	17	the	the	DET
taxlaw-2793	164	18	state	state	PROPN
taxlaw-2793	164	19	council	council	PROPN
taxlaw-2793	164	20	,	,	PUNCT
taxlaw-2793	164	21	oct	oct	PROPN
taxlaw-2793	164	22	.	.	PROPN
taxlaw-2793	164	23	30	30	NUM
taxlaw-2793	164	24	,	,	PUNCT
taxlaw-2793	164	25	1980	1980	NUM
taxlaw-2793	164	26	)	)	PUNCT
taxlaw-2793	164	27	,	,	PUNCT
taxlaw-2793	164	28	translated	translate	VERB
taxlaw-2793	164	29	in	in	ADP
taxlaw-2793	164	30	asianlii	asianlii	NOUN
taxlaw-2793	164	31	(	(	PUNCT
taxlaw-2793	164	32	last	last	ADJ
taxlaw-2793	164	33	visited	visit	VERB
taxlaw-2793	164	34	feb	feb	PROPN
taxlaw-2793	164	35	.	.	PROPN
taxlaw-2793	164	36	14	14	NUM
taxlaw-2793	164	37	,	,	PUNCT
taxlaw-2793	164	38	2010	2010	NUM
taxlaw-2793	164	39	)	)	PUNCT
taxlaw-2793	164	40	.	.	PUNCT
taxlaw-2793	165	1	33	33	NUM
taxlaw-2793	165	2	.	.	PUNCT
taxlaw-2793	166	1	see	see	VERB
taxlaw-2793	166	2	owen	owen	PROPN
taxlaw-2793	166	3	d.	d.	PROPN
taxlaw-2793	166	4	nee	nee	PROPN
taxlaw-2793	166	5	,	,	PUNCT
taxlaw-2793	166	6	jr	jr	PROPN
taxlaw-2793	166	7	.	.	PROPN
taxlaw-2793	166	8	,	,	PUNCT
taxlaw-2793	166	9	business	business	NOUN
taxlaw-2793	166	10	operations	operation	NOUN
taxlaw-2793	166	11	in	in	ADP
taxlaw-2793	166	12	the	the	DET
taxlaw-2793	166	13	people	people	NOUN
taxlaw-2793	166	14	’s	’s	PART
taxlaw-2793	166	15	republic	republic	PROPN
taxlaw-2793	166	16	of	of	ADP
taxlaw-2793	166	17	china	china	PROPN
taxlaw-2793	166	18	,	,	PUNCT
taxlaw-2793	166	19	b.n.a	b.n.a	NOUN
taxlaw-2793	166	20	.	.	PUNCT
taxlaw-2793	166	21	tax	tax	PROPN
taxlaw-2793	166	22	mgmt	mgmt	PROPN
taxlaw-2793	166	23	.	.	PUNCT
taxlaw-2793	167	1	portfolio	portfolio	NOUN
taxlaw-2793	167	2	957	957	NUM
taxlaw-2793	167	3	-	-	PUNCT
taxlaw-2793	167	4	3d	3d	NUM
taxlaw-2793	167	5	,	,	PUNCT
taxlaw-2793	167	6	a-25	a-25	VERB
taxlaw-2793	167	7	to	to	ADP
taxlaw-2793	167	8	a-26	a-26	PROPN
taxlaw-2793	167	9	(	(	PUNCT
taxlaw-2793	167	10	2008	2008	NUM
taxlaw-2793	167	11	)	)	PUNCT
taxlaw-2793	167	12	.	.	PUNCT
taxlaw-2793	168	1	34	34	NUM
taxlaw-2793	168	2	.	.	PUNCT
taxlaw-2793	169	1	in	in	ADP
taxlaw-2793	169	2	effect	effect	NOUN
taxlaw-2793	169	3	,	,	PUNCT
taxlaw-2793	169	4	therefore	therefore	ADV
taxlaw-2793	169	5	,	,	PUNCT
taxlaw-2793	169	6	law	law	NOUN
taxlaw-2793	169	7	firm	firm	NOUN
taxlaw-2793	169	8	ros	ros	PROPN
taxlaw-2793	169	9	are	be	AUX
taxlaw-2793	169	10	like	like	ADP
taxlaw-2793	169	11	branches	branch	NOUN
taxlaw-2793	169	12	,	,	PUNCT
taxlaw-2793	169	13	even	even	ADV
taxlaw-2793	169	14	though	though	SCONJ
taxlaw-2793	169	15	they	they	PRON
taxlaw-2793	169	16	are	be	AUX
taxlaw-2793	169	17	not	not	PART
taxlaw-2793	169	18	labeled	label	VERB
taxlaw-2793	169	19	as	as	ADP
taxlaw-2793	169	20	such	such	ADJ
taxlaw-2793	169	21	.	.	PUNCT
taxlaw-2793	170	1	regulation	regulation	NOUN
taxlaw-2793	170	2	on	on	ADP
taxlaw-2793	170	3	administration	administration	NOUN
taxlaw-2793	170	4	of	of	ADP
taxlaw-2793	170	5	representative	representative	ADJ
taxlaw-2793	170	6	offices	office	NOUN
taxlaw-2793	170	7	of	of	ADP
taxlaw-2793	170	8	foreign	foreign	ADJ
taxlaw-2793	170	9	law	law	NOUN
taxlaw-2793	170	10	firms	firm	NOUN
taxlaw-2793	170	11	(	(	PUNCT
taxlaw-2793	170	12	promulgated	promulgate	VERB
taxlaw-2793	170	13	by	by	ADP
taxlaw-2793	170	14	the	the	DET
taxlaw-2793	170	15	state	state	PROPN
taxlaw-2793	170	16	council	council	PROPN
taxlaw-2793	170	17	,	,	PUNCT
taxlaw-2793	170	18	dec	dec	PROPN
taxlaw-2793	170	19	.	.	PROPN
taxlaw-2793	170	20	22	22	NUM
taxlaw-2793	170	21	,	,	PUNCT
taxlaw-2793	170	22	2001	2001	NUM
taxlaw-2793	170	23	,	,	PUNCT
taxlaw-2793	170	24	effective	effective	ADJ
taxlaw-2793	170	25	jan	jan	PROPN
taxlaw-2793	170	26	.	.	PROPN
taxlaw-2793	170	27	1	1	NUM
taxlaw-2793	170	28	,	,	PUNCT
taxlaw-2793	170	29	2002	2002	NUM
taxlaw-2793	170	30	)	)	PUNCT
taxlaw-2793	170	31	,	,	PUNCT
taxlaw-2793	170	32	available	available	ADJ
taxlaw-2793	170	33	at	at	ADP
taxlaw-2793	170	34	http://www.gov.cn/english/laws/2005-08/24/content_25816.htm	http://www.gov.cn/english/laws/2005-08/24/content_25816.htm	PROPN
taxlaw-2793	170	35	(	(	PUNCT
taxlaw-2793	170	36	last	last	ADJ
taxlaw-2793	170	37	visited	visit	VERB
taxlaw-2793	170	38	feb	feb	PROPN
taxlaw-2793	170	39	.	.	PROPN
taxlaw-2793	170	40	14	14	NUM
taxlaw-2793	170	41	,	,	PUNCT
taxlaw-2793	170	42	2010	2010	NUM
taxlaw-2793	170	43	)	)	PUNCT
taxlaw-2793	170	44	(	(	PUNCT
taxlaw-2793	170	45	in	in	ADP
taxlaw-2793	170	46	translation	translation	NOUN
taxlaw-2793	170	47	)	)	PUNCT
taxlaw-2793	170	48	.	.	PUNCT
taxlaw-2793	171	1	56	56	NUM
taxlaw-2793	171	2	columbia	columbia	PROPN
taxlaw-2793	171	3	jour'al	jour'al	PROPN
taxlaw-2793	171	4	of	of	ADP
taxlaw-2793	171	5	tax	tax	NOUN
taxlaw-2793	171	6	law	law	NOUN
taxlaw-2793	171	7	[	[	X
taxlaw-2793	171	8	vol	vol	NOUN
taxlaw-2793	171	9	.	.	PUNCT
taxlaw-2793	172	1	1:46	1:46	NUM
taxlaw-2793	172	2	in	in	ADP
taxlaw-2793	172	3	direct	direct	ADJ
taxlaw-2793	172	4	profit	profit	NOUN
taxlaw-2793	172	5	-	-	PUNCT
taxlaw-2793	172	6	making	make	VERB
taxlaw-2793	172	7	activities	activity	NOUN
taxlaw-2793	172	8	(	(	PUNCT
taxlaw-2793	172	9	including	include	VERB
taxlaw-2793	172	10	investing	investing	NOUN
taxlaw-2793	172	11	)	)	PUNCT
taxlaw-2793	172	12	and	and	CCONJ
taxlaw-2793	172	13	from	from	ADP
taxlaw-2793	172	14	performing	perform	VERB
taxlaw-2793	172	15	other	other	ADJ
taxlaw-2793	172	16	than	than	ADP
taxlaw-2793	172	17	ancillary	ancillary	ADJ
taxlaw-2793	172	18	functions.35	functions.35	NOUN
taxlaw-2793	172	19	instead	instead	ADV
taxlaw-2793	172	20	,	,	PUNCT
taxlaw-2793	172	21	profit	profit	NOUN
taxlaw-2793	172	22	-	-	PUNCT
taxlaw-2793	172	23	making	make	VERB
taxlaw-2793	172	24	activities	activity	NOUN
taxlaw-2793	172	25	must	must	AUX
taxlaw-2793	172	26	be	be	AUX
taxlaw-2793	172	27	pursued	pursue	VERB
taxlaw-2793	172	28	through	through	ADP
taxlaw-2793	172	29	the	the	DET
taxlaw-2793	172	30	heavily	heavily	ADV
taxlaw-2793	172	31	regulated	regulate	VERB
taxlaw-2793	172	32	fie	fie	NOUN
taxlaw-2793	172	33	forms.36	forms.36	NOUN
taxlaw-2793	172	34	in	in	ADP
taxlaw-2793	172	35	reality	reality	NOUN
taxlaw-2793	172	36	,	,	PUNCT
taxlaw-2793	172	37	the	the	DET
taxlaw-2793	172	38	boundary	boundary	NOUN
taxlaw-2793	172	39	between	between	ADP
taxlaw-2793	172	40	“	"	PUNCT
taxlaw-2793	172	41	support	support	NOUN
taxlaw-2793	172	42	functions	function	NOUN
taxlaw-2793	172	43	”	"	PUNCT
taxlaw-2793	172	44	and	and	CCONJ
taxlaw-2793	172	45	“	"	PUNCT
taxlaw-2793	172	46	direct	direct	ADJ
taxlaw-2793	172	47	”	"	PUNCT
taxlaw-2793	172	48	profit	profit	NOUN
taxlaw-2793	172	49	-	-	PUNCT
taxlaw-2793	172	50	making	make	VERB
taxlaw-2793	172	51	activities	activity	NOUN
taxlaw-2793	172	52	is	be	AUX
taxlaw-2793	172	53	vague	vague	ADJ
taxlaw-2793	172	54	;	;	PUNCT
taxlaw-2793	172	55	it	it	PRON
taxlaw-2793	172	56	is	be	AUX
taxlaw-2793	172	57	difficult	difficult	ADJ
taxlaw-2793	172	58	for	for	SCONJ
taxlaw-2793	172	59	businesses	business	NOUN
taxlaw-2793	172	60	to	to	PART
taxlaw-2793	172	61	avoid	avoid	VERB
taxlaw-2793	172	62	and	and	CCONJ
taxlaw-2793	172	63	for	for	SCONJ
taxlaw-2793	172	64	the	the	DET
taxlaw-2793	172	65	government	government	NOUN
taxlaw-2793	172	66	to	to	AUX
taxlaw-2793	172	67	police	police	VERB
taxlaw-2793	172	68	.	.	PUNCT
taxlaw-2793	173	1	the	the	DET
taxlaw-2793	173	2	ros	ro	NOUN
taxlaw-2793	173	3	of	of	ADP
taxlaw-2793	173	4	many	many	ADJ
taxlaw-2793	173	5	foreign	foreign	ADJ
taxlaw-2793	173	6	businesses	business	NOUN
taxlaw-2793	173	7	venture	venture	NOUN
taxlaw-2793	173	8	into	into	ADP
taxlaw-2793	173	9	grey	grey	ADJ
taxlaw-2793	173	10	areas	area	NOUN
taxlaw-2793	173	11	far	far	ADV
taxlaw-2793	173	12	from	from	ADP
taxlaw-2793	173	13	the	the	DET
taxlaw-2793	173	14	strictest	strict	ADJ
taxlaw-2793	173	15	interpretation	interpretation	NOUN
taxlaw-2793	173	16	of	of	ADP
taxlaw-2793	173	17	the	the	DET
taxlaw-2793	173	18	officially	officially	ADV
taxlaw-2793	173	19	sanctioned	sanction	VERB
taxlaw-2793	173	20	business	business	NOUN
taxlaw-2793	173	21	scope	scope	NOUN
taxlaw-2793	173	22	for	for	ADP
taxlaw-2793	173	23	ros.37	ros.37	PROPN
taxlaw-2793	173	24	a	a	DET
taxlaw-2793	173	25	second	second	ADJ
taxlaw-2793	173	26	type	type	NOUN
taxlaw-2793	173	27	of	of	ADP
taxlaw-2793	173	28	unincorporated	unincorporated	ADJ
taxlaw-2793	173	29	presence	presence	NOUN
taxlaw-2793	173	30	is	be	AUX
taxlaw-2793	173	31	the	the	DET
taxlaw-2793	173	32	corporate	corporate	ADJ
taxlaw-2793	173	33	branch	branch	NOUN
taxlaw-2793	173	34	.	.	PUNCT
taxlaw-2793	174	1	although	although	SCONJ
taxlaw-2793	174	2	china	china	PROPN
taxlaw-2793	174	3	’s	’s	PART
taxlaw-2793	174	4	company	company	NOUN
taxlaw-2793	174	5	law	law	NOUN
taxlaw-2793	174	6	has	have	AUX
taxlaw-2793	174	7	allowed	allow	VERB
taxlaw-2793	174	8	foreign	foreign	ADJ
taxlaw-2793	174	9	companies	company	NOUN
taxlaw-2793	174	10	to	to	PART
taxlaw-2793	174	11	establish	establish	VERB
taxlaw-2793	174	12	branches	branch	NOUN
taxlaw-2793	174	13	since	since	SCONJ
taxlaw-2793	174	14	1993	1993	NUM
taxlaw-2793	174	15	,	,	PUNCT
taxlaw-2793	174	16	it	it	PRON
taxlaw-2793	174	17	required	require	VERB
taxlaw-2793	174	18	the	the	DET
taxlaw-2793	174	19	state	state	NOUN
taxlaw-2793	174	20	council	council	NOUN
taxlaw-2793	174	21	to	to	PART
taxlaw-2793	174	22	issue	issue	VERB
taxlaw-2793	174	23	regulations	regulation	NOUN
taxlaw-2793	174	24	for	for	ADP
taxlaw-2793	174	25	the	the	DET
taxlaw-2793	174	26	approval	approval	NOUN
taxlaw-2793	174	27	of	of	ADP
taxlaw-2793	174	28	such	such	ADJ
taxlaw-2793	174	29	branches.38	branches.38	NOUN
taxlaw-2793	174	30	relevant	relevant	ADJ
taxlaw-2793	174	31	regulations	regulation	NOUN
taxlaw-2793	174	32	have	have	AUX
taxlaw-2793	174	33	been	be	AUX
taxlaw-2793	174	34	adopted	adopt	VERB
taxlaw-2793	174	35	for	for	ADP
taxlaw-2793	174	36	only	only	ADV
taxlaw-2793	174	37	a	a	DET
taxlaw-2793	174	38	few	few	ADJ
taxlaw-2793	174	39	sectors	sector	NOUN
taxlaw-2793	174	40	(	(	PUNCT
taxlaw-2793	174	41	including	include	VERB
taxlaw-2793	174	42	banking	banking	NOUN
taxlaw-2793	174	43	)	)	PUNCT
taxlaw-2793	174	44	.	.	PUNCT
taxlaw-2793	175	1	thus	thus	ADV
taxlaw-2793	175	2	,	,	PUNCT
taxlaw-2793	175	3	the	the	DET
taxlaw-2793	175	4	only	only	ADJ
taxlaw-2793	175	5	foreign	foreign	ADJ
taxlaw-2793	175	6	companies	company	NOUN
taxlaw-2793	175	7	that	that	PRON
taxlaw-2793	175	8	have	have	AUX
taxlaw-2793	175	9	opened	open	VERB
taxlaw-2793	175	10	branches	branch	NOUN
taxlaw-2793	175	11	in	in	ADP
taxlaw-2793	175	12	china	china	PROPN
taxlaw-2793	175	13	fall	fall	VERB
taxlaw-2793	175	14	within	within	ADP
taxlaw-2793	175	15	those	those	DET
taxlaw-2793	175	16	few	few	ADJ
taxlaw-2793	175	17	sectors.39	sectors.39	NOUN
taxlaw-2793	175	18	note	note	NOUN
taxlaw-2793	175	19	that	that	SCONJ
taxlaw-2793	175	20	in	in	ADP
taxlaw-2793	175	21	the	the	DET
taxlaw-2793	175	22	few	few	ADJ
taxlaw-2793	175	23	sectors	sector	NOUN
taxlaw-2793	175	24	in	in	ADP
taxlaw-2793	175	25	which	which	PRON
taxlaw-2793	175	26	either	either	CCONJ
taxlaw-2793	175	27	ros	ros	PROPN
taxlaw-2793	175	28	are	be	AUX
taxlaw-2793	175	29	permitted	permit	VERB
taxlaw-2793	175	30	to	to	ADP
taxlaw-2793	175	31	35	35	NUM
taxlaw-2793	175	32	.	.	PUNCT
taxlaw-2793	176	1	a	a	DET
taxlaw-2793	176	2	1995	1995	NUM
taxlaw-2793	176	3	regulation	regulation	NOUN
taxlaw-2793	176	4	stated	state	VERB
taxlaw-2793	176	5	that	that	SCONJ
taxlaw-2793	176	6	,	,	PUNCT
taxlaw-2793	176	7	for	for	ADP
taxlaw-2793	176	8	ros	ros	PROPN
taxlaw-2793	176	9	under	under	ADP
taxlaw-2793	176	10	its	its	PRON
taxlaw-2793	176	11	jurisdiction	jurisdiction	NOUN
taxlaw-2793	176	12	,	,	PUNCT
taxlaw-2793	176	13	none	none	NOUN
taxlaw-2793	176	14	can	can	AUX
taxlaw-2793	176	15	engage	engage	VERB
taxlaw-2793	176	16	in	in	ADP
taxlaw-2793	176	17	“	"	PUNCT
taxlaw-2793	176	18	direct	direct	ADJ
taxlaw-2793	176	19	”	"	PUNCT
taxlaw-2793	176	20	profit	profit	NOUN
taxlaw-2793	176	21	-	-	PUNCT
taxlaw-2793	176	22	making	make	VERB
taxlaw-2793	176	23	activities	activity	NOUN
taxlaw-2793	176	24	.	.	PUNCT
taxlaw-2793	177	1	instead	instead	ADV
taxlaw-2793	177	2	,	,	PUNCT
taxlaw-2793	177	3	they	they	PRON
taxlaw-2793	177	4	may	may	AUX
taxlaw-2793	177	5	only	only	ADV
taxlaw-2793	177	6	pursue	pursue	VERB
taxlaw-2793	177	7	“	"	PUNCT
taxlaw-2793	177	8	liaison	liaison	NOUN
taxlaw-2793	177	9	,	,	PUNCT
taxlaw-2793	177	10	marketing	marketing	NOUN
taxlaw-2793	177	11	support	support	NOUN
taxlaw-2793	177	12	,	,	PUNCT
taxlaw-2793	177	13	information	information	NOUN
taxlaw-2793	177	14	gathering	gathering	NOUN
taxlaw-2793	177	15	and	and	CCONJ
taxlaw-2793	177	16	technology	technology	NOUN
taxlaw-2793	177	17	exchanges	exchange	NOUN
taxlaw-2793	177	18	.	.	PUNCT
taxlaw-2793	177	19	”	"	PUNCT
taxlaw-2793	178	1	in	in	ADP
taxlaw-2793	178	2	other	other	ADJ
taxlaw-2793	178	3	words	word	NOUN
taxlaw-2793	178	4	,	,	PUNCT
taxlaw-2793	178	5	an	an	DET
taxlaw-2793	178	6	ro	ro	NOUN
taxlaw-2793	178	7	generally	generally	ADV
taxlaw-2793	178	8	is	be	AUX
taxlaw-2793	178	9	not	not	PART
taxlaw-2793	178	10	allowed	allow	VERB
taxlaw-2793	178	11	to	to	PART
taxlaw-2793	178	12	pursue	pursue	VERB
taxlaw-2793	178	13	businesses	business	NOUN
taxlaw-2793	178	14	of	of	ADP
taxlaw-2793	178	15	its	its	PRON
taxlaw-2793	178	16	own	own	ADJ
taxlaw-2793	178	17	;	;	PUNCT
taxlaw-2793	178	18	it	it	PRON
taxlaw-2793	178	19	can	can	AUX
taxlaw-2793	178	20	only	only	ADV
taxlaw-2793	178	21	provide	provide	VERB
taxlaw-2793	178	22	support	support	NOUN
taxlaw-2793	178	23	to	to	ADP
taxlaw-2793	178	24	the	the	DET
taxlaw-2793	178	25	business	business	NOUN
taxlaw-2793	178	26	activities	activity	NOUN
taxlaw-2793	178	27	of	of	ADP
taxlaw-2793	178	28	the	the	DET
taxlaw-2793	178	29	foreign	foreign	ADJ
taxlaw-2793	178	30	company	company	NOUN
taxlaw-2793	178	31	of	of	ADP
taxlaw-2793	178	32	which	which	PRON
taxlaw-2793	178	33	the	the	DET
taxlaw-2793	178	34	ro	ro	PROPN
taxlaw-2793	178	35	is	be	AUX
taxlaw-2793	178	36	legally	legally	ADV
taxlaw-2793	178	37	a	a	DET
taxlaw-2793	178	38	part	part	NOUN
taxlaw-2793	178	39	.	.	PUNCT
taxlaw-2793	179	1	implementing	implement	VERB
taxlaw-2793	179	2	rules	rule	NOUN
taxlaw-2793	179	3	for	for	ADP
taxlaw-2793	179	4	the	the	DET
taxlaw-2793	179	5	examination	examination	NOUN
taxlaw-2793	179	6	,	,	PUNCT
taxlaw-2793	179	7	approval	approval	NOUN
taxlaw-2793	179	8	and	and	CCONJ
taxlaw-2793	179	9	administration	administration	NOUN
taxlaw-2793	179	10	of	of	ADP
taxlaw-2793	179	11	resident	resident	ADJ
taxlaw-2793	179	12	representative	representative	ADJ
taxlaw-2793	179	13	offices	office	NOUN
taxlaw-2793	179	14	of	of	ADP
taxlaw-2793	179	15	foreign	foreign	ADJ
taxlaw-2793	179	16	enterprises	enterprise	NOUN
taxlaw-2793	179	17	(	(	PUNCT
taxlaw-2793	179	18	promulgated	promulgate	VERB
taxlaw-2793	179	19	by	by	ADP
taxlaw-2793	179	20	the	the	DET
taxlaw-2793	179	21	ministry	ministry	PROPN
taxlaw-2793	179	22	of	of	ADP
taxlaw-2793	179	23	foreign	foreign	PROPN
taxlaw-2793	179	24	trade	trade	NOUN
taxlaw-2793	179	25	and	and	CCONJ
taxlaw-2793	179	26	econ	econ	NOUN
taxlaw-2793	179	27	.	.	PUNCT
taxlaw-2793	180	1	cooperation	cooperation	PROPN
taxlaw-2793	180	2	,	,	PUNCT
taxlaw-2793	180	3	feb	feb	PROPN
taxlaw-2793	180	4	.	.	PROPN
taxlaw-2793	180	5	13	13	NUM
taxlaw-2793	180	6	,	,	PUNCT
taxlaw-2793	180	7	1995	1995	NUM
taxlaw-2793	180	8	)	)	PUNCT
taxlaw-2793	180	9	,	,	PUNCT
taxlaw-2793	180	10	available	available	ADJ
taxlaw-2793	180	11	at	at	ADP
taxlaw-2793	180	12	http://www.pathtochina.com/chinabiz/2007/12/detailed-rules-of-theimplementation-of-the-examination-approval-and-administration-of-the-residentrepresentative-offices-of-foreign-enterprises-in-china/	http://www.pathtochina.com/chinabiz/2007/12/detailed-rules-of-theimplementation-of-the-examination-approval-and-administration-of-the-residentrepresentative-offices-of-foreign-enterprises-in-china/	PROPN
taxlaw-2793	180	13	(	(	PUNCT
taxlaw-2793	180	14	last	last	ADJ
taxlaw-2793	180	15	visited	visit	VERB
taxlaw-2793	180	16	feb	feb	PROPN
taxlaw-2793	180	17	.	.	PROPN
taxlaw-2793	180	18	14	14	NUM
taxlaw-2793	180	19	,	,	PUNCT
taxlaw-2793	180	20	2010	2010	NUM
taxlaw-2793	180	21	)	)	PUNCT
taxlaw-2793	180	22	(	(	PUNCT
taxlaw-2793	180	23	in	in	ADP
taxlaw-2793	180	24	translation	translation	NOUN
taxlaw-2793	180	25	)	)	PUNCT
taxlaw-2793	180	26	.	.	PUNCT
taxlaw-2793	181	1	36	36	NUM
taxlaw-2793	181	2	.	.	PUNCT
taxlaw-2793	182	1	in	in	ADP
taxlaw-2793	182	2	a	a	DET
taxlaw-2793	182	3	recent	recent	ADJ
taxlaw-2793	182	4	sign	sign	NOUN
taxlaw-2793	182	5	of	of	ADP
taxlaw-2793	182	6	liberalization	liberalization	NOUN
taxlaw-2793	182	7	of	of	ADP
taxlaw-2793	182	8	foreign	foreign	ADJ
taxlaw-2793	182	9	investment	investment	NOUN
taxlaw-2793	182	10	regulation	regulation	NOUN
taxlaw-2793	182	11	,	,	PUNCT
taxlaw-2793	182	12	the	the	DET
taxlaw-2793	182	13	state	state	NOUN
taxlaw-2793	182	14	council	council	PROPN
taxlaw-2793	182	15	has	have	AUX
taxlaw-2793	182	16	circulated	circulate	VERB
taxlaw-2793	182	17	a	a	DET
taxlaw-2793	182	18	draft	draft	NOUN
taxlaw-2793	182	19	of	of	ADP
taxlaw-2793	182	20	the	the	DET
taxlaw-2793	182	21	revised	revise	VERB
taxlaw-2793	182	22	administrative	administrative	ADJ
taxlaw-2793	182	23	measures	measure	NOUN
taxlaw-2793	182	24	for	for	ADP
taxlaw-2793	182	25	the	the	DET
taxlaw-2793	182	26	registration	registration	NOUN
taxlaw-2793	182	27	of	of	ADP
taxlaw-2793	182	28	representative	representative	ADJ
taxlaw-2793	182	29	offices	office	NOUN
taxlaw-2793	182	30	of	of	ADP
taxlaw-2793	182	31	foreign	foreign	ADJ
taxlaw-2793	182	32	enterprises	enterprise	NOUN
taxlaw-2793	182	33	(	(	PUNCT
taxlaw-2793	182	34	on	on	ADP
taxlaw-2793	182	35	file	file	NOUN
taxlaw-2793	182	36	with	with	ADP
taxlaw-2793	182	37	the	the	DET
taxlaw-2793	182	38	author	author	NOUN
taxlaw-2793	182	39	)	)	PUNCT
taxlaw-2793	182	40	,	,	PUNCT
taxlaw-2793	182	41	which	which	PRON
taxlaw-2793	182	42	states	state	VERB
taxlaw-2793	182	43	that	that	SCONJ
taxlaw-2793	182	44	a	a	DET
taxlaw-2793	182	45	representative	representative	ADJ
taxlaw-2793	182	46	office	office	NOUN
taxlaw-2793	182	47	may	may	AUX
taxlaw-2793	182	48	engage	engage	VERB
taxlaw-2793	182	49	in	in	ADP
taxlaw-2793	182	50	profit	profit	NOUN
taxlaw-2793	182	51	-	-	PUNCT
taxlaw-2793	182	52	making	make	VERB
taxlaw-2793	182	53	activities	activity	NOUN
taxlaw-2793	182	54	to	to	ADP
taxlaw-2793	182	55	the	the	DET
taxlaw-2793	182	56	extent	extent	NOUN
taxlaw-2793	182	57	provided	provide	VERB
taxlaw-2793	182	58	by	by	ADP
taxlaw-2793	182	59	treaties	treaty	NOUN
taxlaw-2793	182	60	or	or	CCONJ
taxlaw-2793	182	61	agreements	agreement	NOUN
taxlaw-2793	182	62	that	that	PRON
taxlaw-2793	182	63	china	china	PROPN
taxlaw-2793	182	64	has	have	AUX
taxlaw-2793	182	65	entered	enter	VERB
taxlaw-2793	182	66	into	into	ADP
taxlaw-2793	182	67	with	with	ADP
taxlaw-2793	182	68	other	other	ADJ
taxlaw-2793	182	69	countries	country	NOUN
taxlaw-2793	182	70	.	.	PUNCT
taxlaw-2793	183	1	37	37	NUM
taxlaw-2793	183	2	.	.	PUNCT
taxlaw-2793	183	3	indirect	indirect	ADJ
taxlaw-2793	183	4	evidence	evidence	NOUN
taxlaw-2793	183	5	for	for	ADP
taxlaw-2793	183	6	this	this	DET
taxlaw-2793	183	7	occurrence	occurrence	NOUN
taxlaw-2793	183	8	is	be	AUX
taxlaw-2793	183	9	a	a	DET
taxlaw-2793	183	10	large	large	ADJ
taxlaw-2793	183	11	number	number	NOUN
taxlaw-2793	183	12	of	of	ADP
taxlaw-2793	183	13	circulars	circular	NOUN
taxlaw-2793	183	14	issued	issue	VERB
taxlaw-2793	183	15	by	by	ADP
taxlaw-2793	183	16	the	the	DET
taxlaw-2793	183	17	ministry	ministry	PROPN
taxlaw-2793	183	18	of	of	ADP
taxlaw-2793	183	19	finance	finance	PROPN
taxlaw-2793	183	20	,	,	PUNCT
taxlaw-2793	183	21	the	the	DET
taxlaw-2793	183	22	state	state	NOUN
taxlaw-2793	183	23	administration	administration	NOUN
taxlaw-2793	183	24	of	of	ADP
taxlaw-2793	183	25	taxation	taxation	NOUN
taxlaw-2793	183	26	and	and	CCONJ
taxlaw-2793	183	27	local	local	ADJ
taxlaw-2793	183	28	tax	tax	NOUN
taxlaw-2793	183	29	agencies	agency	NOUN
taxlaw-2793	183	30	on	on	ADP
taxlaw-2793	183	31	the	the	DET
taxlaw-2793	183	32	taxation	taxation	NOUN
taxlaw-2793	183	33	of	of	ADP
taxlaw-2793	183	34	different	different	ADJ
taxlaw-2793	183	35	types	type	NOUN
taxlaw-2793	183	36	of	of	ADP
taxlaw-2793	183	37	income	income	NOUN
taxlaw-2793	183	38	of	of	ADP
taxlaw-2793	183	39	ros	ros	PROPN
taxlaw-2793	183	40	.	.	PUNCT
taxlaw-2793	184	1	see	see	VERB
taxlaw-2793	184	2	e.g.	e.g.	ADV
taxlaw-2793	184	3	,	,	PUNCT
taxlaw-2793	184	4	cai	cai	PROPN
taxlaw-2793	184	5	shui	shui	PROPN
taxlaw-2793	185	1	[	[	X
taxlaw-2793	185	2	1985	1985	NUM
taxlaw-2793	185	3	]	]	PUNCT
taxlaw-2793	185	4	110	110	NUM
taxlaw-2793	185	5	[	[	X
taxlaw-2793	185	6	interim	interim	ADJ
taxlaw-2793	185	7	provisions	provision	NOUN
taxlaw-2793	185	8	concerning	concern	VERB
taxlaw-2793	185	9	imposition	imposition	NOUN
taxlaw-2793	185	10	of	of	ADP
taxlaw-2793	185	11	consolidated	consolidated	ADJ
taxlaw-2793	185	12	industrial	industrial	ADJ
taxlaw-2793	185	13	and	and	CCONJ
taxlaw-2793	185	14	commercial	commercial	ADJ
taxlaw-2793	185	15	tax	tax	NOUN
taxlaw-2793	185	16	and	and	CCONJ
taxlaw-2793	185	17	enterprise	enterprise	NOUN
taxlaw-2793	185	18	income	income	NOUN
taxlaw-2793	185	19	tax	tax	NOUN
taxlaw-2793	185	20	on	on	ADP
taxlaw-2793	185	21	resident	resident	ADJ
taxlaw-2793	185	22	representative	representative	ADJ
taxlaw-2793	185	23	offices	office	NOUN
taxlaw-2793	185	24	of	of	ADP
taxlaw-2793	185	25	foreign	foreign	ADJ
taxlaw-2793	185	26	enterprises	enterprise	NOUN
taxlaw-2793	185	27	]	]	PUNCT
taxlaw-2793	185	28	(	(	PUNCT
taxlaw-2793	185	29	promulgated	promulgate	VERB
taxlaw-2793	185	30	by	by	ADP
taxlaw-2793	185	31	the	the	DET
taxlaw-2793	185	32	ministry	ministry	PROPN
taxlaw-2793	185	33	of	of	ADP
taxlaw-2793	185	34	finance	finance	PROPN
taxlaw-2793	185	35	,	,	PUNCT
taxlaw-2793	185	36	may	may	AUX
taxlaw-2793	185	37	15	15	NUM
taxlaw-2793	185	38	1985	1985	NUM
taxlaw-2793	185	39	)	)	PUNCT
taxlaw-2793	185	40	;	;	PUNCT
taxlaw-2793	185	41	cai	cai	PROPN
taxlaw-2793	185	42	shui	shui	PROPN
taxlaw-2793	186	1	[	[	X
taxlaw-2793	186	2	1985	1985	NUM
taxlaw-2793	186	3	]	]	PUNCT
taxlaw-2793	186	4	122	122	NUM
taxlaw-2793	186	5	[	[	X
taxlaw-2793	186	6	interpretation	interpretation	NOUN
taxlaw-2793	186	7	of	of	ADP
taxlaw-2793	186	8	some	some	DET
taxlaw-2793	186	9	policy	policy	NOUN
taxlaw-2793	186	10	matters	matter	NOUN
taxlaw-2793	186	11	regarding	regard	VERB
taxlaw-2793	186	12	the	the	DET
taxlaw-2793	186	13	interim	interim	ADJ
taxlaw-2793	186	14	provisions	provision	NOUN
taxlaw-2793	186	15	for	for	ADP
taxlaw-2793	186	16	the	the	DET
taxlaw-2793	186	17	collection	collection	NOUN
taxlaw-2793	186	18	of	of	ADP
taxlaw-2793	186	19	consolidated	consolidated	ADJ
taxlaw-2793	186	20	industrial	industrial	ADJ
taxlaw-2793	186	21	and	and	CCONJ
taxlaw-2793	186	22	commercial	commercial	ADJ
taxlaw-2793	186	23	tax	tax	NOUN
taxlaw-2793	186	24	and	and	CCONJ
taxlaw-2793	186	25	enterprises	enterprise	NOUN
taxlaw-2793	186	26	income	income	NOUN
taxlaw-2793	186	27	tax	tax	NOUN
taxlaw-2793	186	28	on	on	ADP
taxlaw-2793	186	29	resident	resident	ADJ
taxlaw-2793	186	30	representative	representative	NOUN
taxlaw-2793	186	31	offices	office	NOUN
taxlaw-2793	186	32	]	]	PUNCT
taxlaw-2793	186	33	(	(	PUNCT
taxlaw-2793	186	34	promulgated	promulgate	VERB
taxlaw-2793	186	35	by	by	ADP
taxlaw-2793	186	36	the	the	DET
taxlaw-2793	186	37	ministry	ministry	PROPN
taxlaw-2793	186	38	of	of	ADP
taxlaw-2793	186	39	finance	finance	PROPN
taxlaw-2793	186	40	,	,	PUNCT
taxlaw-2793	186	41	may	may	AUX
taxlaw-2793	186	42	15	15	NUM
taxlaw-2793	186	43	1985	1985	NUM
taxlaw-2793	186	44	)	)	PUNCT
taxlaw-2793	186	45	;	;	PUNCT
taxlaw-2793	186	46	cai	cai	PROPN
taxlaw-2793	186	47	shui	shui	PROPN
taxlaw-2793	186	48	wai	wai	PROPN
taxlaw-2793	187	1	[	[	X
taxlaw-2793	187	2	1985	1985	NUM
taxlaw-2793	187	3	]	]	PUNCT
taxlaw-2793	187	4	197	197	NUM
taxlaw-2793	188	1	[	[	X
taxlaw-2793	188	2	additional	additional	ADJ
taxlaw-2793	188	3	regulations	regulation	NOUN
taxlaw-2793	188	4	on	on	ADP
taxlaw-2793	188	5	the	the	DET
taxlaw-2793	188	6	question	question	NOUN
taxlaw-2793	188	7	concerning	concern	VERB
taxlaw-2793	188	8	imposition	imposition	NOUN
taxlaw-2793	188	9	of	of	ADP
taxlaw-2793	188	10	consolidated	consolidated	ADJ
taxlaw-2793	188	11	industrial	industrial	ADJ
taxlaw-2793	188	12	and	and	CCONJ
taxlaw-2793	188	13	commercial	commercial	ADJ
taxlaw-2793	188	14	tax	tax	NOUN
taxlaw-2793	188	15	and	and	CCONJ
taxlaw-2793	188	16	enterprise	enterprise	NOUN
taxlaw-2793	188	17	income	income	NOUN
taxlaw-2793	188	18	tax	tax	NOUN
taxlaw-2793	188	19	on	on	ADP
taxlaw-2793	188	20	resident	resident	ADJ
taxlaw-2793	188	21	representative	representative	ADJ
taxlaw-2793	188	22	offices	office	NOUN
taxlaw-2793	188	23	of	of	ADP
taxlaw-2793	188	24	foreign	foreign	ADJ
taxlaw-2793	188	25	enterprises	enterprise	NOUN
taxlaw-2793	188	26	]	]	PUNCT
taxlaw-2793	188	27	(	(	PUNCT
taxlaw-2793	188	28	promulgated	promulgate	VERB
taxlaw-2793	188	29	by	by	ADP
taxlaw-2793	188	30	the	the	DET
taxlaw-2793	188	31	ministry	ministry	PROPN
taxlaw-2793	188	32	of	of	ADP
taxlaw-2793	188	33	finance	finance	PROPN
taxlaw-2793	188	34	and	and	CCONJ
taxlaw-2793	188	35	state	state	NOUN
taxlaw-2793	188	36	admin	admin	PROPN
taxlaw-2793	188	37	.	.	PUNCT
taxlaw-2793	189	1	of	of	ADP
taxlaw-2793	189	2	taxation	taxation	NOUN
taxlaw-2793	189	3	,	,	PUNCT
taxlaw-2793	189	4	sept	sept	PROPN
taxlaw-2793	189	5	.	.	PROPN
taxlaw-2793	189	6	25	25	NUM
taxlaw-2793	189	7	,	,	PUNCT
taxlaw-2793	189	8	1985	1985	NUM
taxlaw-2793	189	9	)	)	PUNCT
taxlaw-2793	189	10	.	.	PUNCT
taxlaw-2793	190	1	38	38	NUM
taxlaw-2793	190	2	.	.	PUNCT
taxlaw-2793	190	3	company	company	NOUN
taxlaw-2793	190	4	law	law	NOUN
taxlaw-2793	190	5	,	,	PUNCT
taxlaw-2793	190	6	supra	supra	PROPN
taxlaw-2793	190	7	note	note	PROPN
taxlaw-2793	190	8	25	25	NUM
taxlaw-2793	190	9	,	,	PUNCT
taxlaw-2793	190	10	art	art	NOUN
taxlaw-2793	190	11	.	.	PUNCT
taxlaw-2793	191	1	11	11	NUM
taxlaw-2793	191	2	.	.	X
taxlaw-2793	191	3	39	39	NUM
taxlaw-2793	191	4	.	.	PUNCT
taxlaw-2793	192	1	see	see	VERB
taxlaw-2793	192	2	state	state	NOUN
taxlaw-2793	192	3	council	council	NOUN
taxlaw-2793	192	4	decree	decree	NOUN
taxlaw-2793	193	1	[	[	X
taxlaw-2793	193	2	2006	2006	NUM
taxlaw-2793	193	3	]	]	PUNCT
taxlaw-2793	193	4	478	478	NUM
taxlaw-2793	194	1	[	[	X
taxlaw-2793	194	2	regulations	regulation	NOUN
taxlaw-2793	194	3	on	on	ADP
taxlaw-2793	194	4	the	the	DET
taxlaw-2793	194	5	administration	administration	NOUN
taxlaw-2793	194	6	of	of	ADP
taxlaw-2793	194	7	foreign	foreign	ADJ
taxlaw-2793	194	8	-	-	PUNCT
taxlaw-2793	194	9	invested	invest	VERB
taxlaw-2793	194	10	banks	bank	NOUN
taxlaw-2793	194	11	]	]	PUNCT
taxlaw-2793	194	12	(	(	PUNCT
taxlaw-2793	194	13	promulgated	promulgate	VERB
taxlaw-2793	194	14	by	by	ADP
taxlaw-2793	194	15	the	the	DET
taxlaw-2793	194	16	state	state	PROPN
taxlaw-2793	194	17	council	council	PROPN
taxlaw-2793	194	18	,	,	PUNCT
taxlaw-2793	194	19	nov	nov	PROPN
taxlaw-2793	194	20	.	.	PROPN
taxlaw-2793	194	21	8	8	NUM
taxlaw-2793	194	22	,	,	PUNCT
taxlaw-2793	194	23	2006	2006	NUM
taxlaw-2793	194	24	)	)	PUNCT
taxlaw-2793	194	25	(	(	PUNCT
taxlaw-2793	194	26	permitting	permit	VERB
taxlaw-2793	194	27	bank	bank	NOUN
taxlaw-2793	194	28	branches	branch	NOUN
taxlaw-2793	194	29	)	)	PUNCT
taxlaw-2793	194	30	;	;	PUNCT
taxlaw-2793	194	31	state	state	NOUN
taxlaw-2793	194	32	council	council	NOUN
taxlaw-2793	194	33	decree	decree	NOUN
taxlaw-2793	195	1	[	[	X
taxlaw-2793	195	2	2001	2001	NUM
taxlaw-2793	195	3	]	]	PUNCT
taxlaw-2793	195	4	336	336	NUM
taxlaw-2793	196	1	[	[	X
taxlaw-2793	196	2	regulation	regulation	NOUN
taxlaw-2793	196	3	on	on	ADP
taxlaw-2793	196	4	the	the	DET
taxlaw-2793	196	5	administration	administration	NOUN
taxlaw-2793	196	6	of	of	ADP
taxlaw-2793	196	7	insurance	insurance	NOUN
taxlaw-2793	196	8	2010	2010	NUM
taxlaw-2793	196	9	]	]	PUNCT
taxlaw-2793	196	10	“	"	PUNCT
taxlaw-2793	196	11	establishme't	establishme't	PROPN
taxlaw-2793	196	12	”	"	PUNCT
taxlaw-2793	196	13	i	i	PRON
taxlaw-2793	196	14	'	'	PUNCT
taxlaw-2793	196	15	chi'ese	chi'ese	ADJ
taxlaw-2793	196	16	tax	tax	NOUN
taxlaw-2793	196	17	57	57	NUM
taxlaw-2793	196	18	pursue	pursue	NOUN
taxlaw-2793	196	19	profit	profit	NOUN
taxlaw-2793	196	20	-	-	PUNCT
taxlaw-2793	196	21	making	make	VERB
taxlaw-2793	196	22	activities	activity	NOUN
taxlaw-2793	196	23	directly	directly	ADV
taxlaw-2793	196	24	or	or	CCONJ
taxlaw-2793	196	25	foreign	foreign	ADJ
taxlaw-2793	196	26	companies	company	NOUN
taxlaw-2793	196	27	are	be	AUX
taxlaw-2793	196	28	allowed	allow	VERB
taxlaw-2793	196	29	to	to	PART
taxlaw-2793	196	30	set	set	VERB
taxlaw-2793	196	31	up	up	ADP
taxlaw-2793	196	32	branches	branch	NOUN
taxlaw-2793	196	33	,	,	PUNCT
taxlaw-2793	196	34	specialized	specialized	ADJ
taxlaw-2793	196	35	agencies	agency	NOUN
taxlaw-2793	196	36	—	—	PUNCT
taxlaw-2793	196	37	including	include	VERB
taxlaw-2793	196	38	the	the	DET
taxlaw-2793	196	39	ministry	ministry	PROPN
taxlaw-2793	196	40	of	of	ADP
taxlaw-2793	196	41	justice	justice	PROPN
taxlaw-2793	196	42	(	(	PUNCT
taxlaw-2793	196	43	which	which	PRON
taxlaw-2793	196	44	regulates	regulate	VERB
taxlaw-2793	196	45	the	the	DET
taxlaw-2793	196	46	legal	legal	ADJ
taxlaw-2793	196	47	profession	profession	NOUN
taxlaw-2793	196	48	)	)	PUNCT
taxlaw-2793	196	49	and	and	CCONJ
taxlaw-2793	196	50	bank	bank	NOUN
taxlaw-2793	196	51	and	and	CCONJ
taxlaw-2793	196	52	insurance	insurance	NOUN
taxlaw-2793	196	53	regulators	regulator	NOUN
taxlaw-2793	196	54	—	—	PUNCT
taxlaw-2793	196	55	are	be	AUX
taxlaw-2793	196	56	involved	involve	VERB
taxlaw-2793	196	57	,	,	PUNCT
taxlaw-2793	196	58	in	in	ADP
taxlaw-2793	196	59	addition	addition	NOUN
taxlaw-2793	196	60	to	to	ADP
taxlaw-2793	196	61	the	the	DET
taxlaw-2793	196	62	agencies	agency	NOUN
taxlaw-2793	196	63	generally	generally	ADV
taxlaw-2793	196	64	in	in	ADP
taxlaw-2793	196	65	charge	charge	NOUN
taxlaw-2793	196	66	of	of	ADP
taxlaw-2793	196	67	foreign	foreign	ADJ
taxlaw-2793	196	68	direct	direct	ADJ
taxlaw-2793	196	69	investment	investment	NOUN
taxlaw-2793	196	70	.	.	PUNCT
taxlaw-2793	197	1	this	this	PRON
taxlaw-2793	197	2	may	may	AUX
taxlaw-2793	197	3	suggest	suggest	VERB
taxlaw-2793	197	4	that	that	SCONJ
taxlaw-2793	197	5	unincorporated	unincorporated	ADJ
taxlaw-2793	197	6	business	business	NOUN
taxlaw-2793	197	7	pursuits	pursuit	NOUN
taxlaw-2793	197	8	were	be	AUX
taxlaw-2793	197	9	made	make	VERB
taxlaw-2793	197	10	possible	possible	ADJ
taxlaw-2793	197	11	in	in	ADP
taxlaw-2793	197	12	these	these	DET
taxlaw-2793	197	13	sectors	sector	NOUN
taxlaw-2793	197	14	only	only	ADV
taxlaw-2793	197	15	because	because	SCONJ
taxlaw-2793	197	16	other	other	ADJ
taxlaw-2793	197	17	bureaucratic	bureaucratic	ADJ
taxlaw-2793	197	18	voices	voice	NOUN
taxlaw-2793	197	19	superseded	supersede	VERB
taxlaw-2793	197	20	the	the	DET
taxlaw-2793	197	21	voice	voice	NOUN
taxlaw-2793	197	22	of	of	ADP
taxlaw-2793	197	23	the	the	DET
taxlaw-2793	197	24	pro	pro	ADJ
taxlaw-2793	197	25	-	-	ADJ
taxlaw-2793	197	26	corporate	corporate	ADJ
taxlaw-2793	197	27	-	-	PUNCT
taxlaw-2793	197	28	form	form	NOUN
taxlaw-2793	197	29	,	,	PUNCT
taxlaw-2793	197	30	traditional	traditional	ADJ
taxlaw-2793	197	31	fdi	fdi	NOUN
taxlaw-2793	197	32	regulators	regulator	NOUN
taxlaw-2793	197	33	.	.	PUNCT
taxlaw-2793	198	1	yet	yet	CCONJ
taxlaw-2793	198	2	another	another	DET
taxlaw-2793	198	3	story	story	NOUN
taxlaw-2793	198	4	illustrating	illustrate	VERB
taxlaw-2793	198	5	the	the	DET
taxlaw-2793	198	6	same	same	ADJ
taxlaw-2793	198	7	inhospitality	inhospitality	NOUN
taxlaw-2793	198	8	toward	toward	ADP
taxlaw-2793	198	9	noncorporate	noncorporate	ADJ
taxlaw-2793	198	10	forms	form	NOUN
taxlaw-2793	198	11	relates	relate	VERB
taxlaw-2793	198	12	to	to	ADP
taxlaw-2793	198	13	the	the	DET
taxlaw-2793	198	14	history	history	NOUN
taxlaw-2793	198	15	of	of	ADP
taxlaw-2793	198	16	the	the	DET
taxlaw-2793	198	17	cooperative	cooperative	ADJ
taxlaw-2793	198	18	joint	joint	ADJ
taxlaw-2793	198	19	venture	venture	NOUN
taxlaw-2793	198	20	(	(	PUNCT
taxlaw-2793	198	21	cjv	cjv	NOUN
taxlaw-2793	198	22	)	)	PUNCT
taxlaw-2793	198	23	,	,	PUNCT
taxlaw-2793	198	24	one	one	NUM
taxlaw-2793	198	25	of	of	ADP
taxlaw-2793	198	26	the	the	DET
taxlaw-2793	198	27	three	three	NUM
taxlaw-2793	198	28	traditional	traditional	ADJ
taxlaw-2793	198	29	forms	form	NOUN
taxlaw-2793	198	30	of	of	ADP
taxlaw-2793	198	31	fies.40	fies.40	NOUN
taxlaw-2793	198	32	before	before	SCONJ
taxlaw-2793	198	33	the	the	DET
taxlaw-2793	198	34	cjv	cjv	NOUN
taxlaw-2793	198	35	form	form	NOUN
taxlaw-2793	198	36	was	be	AUX
taxlaw-2793	198	37	codified	codify	VERB
taxlaw-2793	198	38	in	in	ADP
taxlaw-2793	198	39	1988,41	1988,41	NUM
taxlaw-2793	198	40	chinese	chinese	ADJ
taxlaw-2793	198	41	and	and	CCONJ
taxlaw-2793	198	42	foreign	foreign	ADJ
taxlaw-2793	198	43	venture	venture	NOUN
taxlaw-2793	198	44	partners	partner	NOUN
taxlaw-2793	198	45	experimented	experiment	VERB
taxlaw-2793	198	46	with	with	ADP
taxlaw-2793	198	47	the	the	DET
taxlaw-2793	198	48	form	form	NOUN
taxlaw-2793	198	49	and	and	CCONJ
taxlaw-2793	198	50	,	,	PUNCT
taxlaw-2793	198	51	in	in	ADP
taxlaw-2793	198	52	some	some	DET
taxlaw-2793	198	53	cases	case	NOUN
taxlaw-2793	198	54	,	,	PUNCT
taxlaw-2793	198	55	indicated	indicate	VERB
taxlaw-2793	198	56	a	a	DET
taxlaw-2793	198	57	preference	preference	NOUN
taxlaw-2793	198	58	for	for	ADP
taxlaw-2793	198	59	a	a	DET
taxlaw-2793	198	60	cjv	cjv	NOUN
taxlaw-2793	198	61	to	to	PART
taxlaw-2793	198	62	take	take	VERB
taxlaw-2793	198	63	the	the	DET
taxlaw-2793	198	64	“	"	PUNCT
taxlaw-2793	198	65	non	non	ADJ
taxlaw-2793	198	66	-	-	ADJ
taxlaw-2793	198	67	legal	legal	ADJ
taxlaw-2793	198	68	person	person	NOUN
taxlaw-2793	198	69	”	"	PUNCT
taxlaw-2793	198	70	format	format	NOUN
taxlaw-2793	198	71	—	—	PUNCT
taxlaw-2793	198	72	in	in	ADP
taxlaw-2793	198	73	other	other	ADJ
taxlaw-2793	198	74	words	word	NOUN
taxlaw-2793	198	75	,	,	PUNCT
taxlaw-2793	198	76	to	to	PART
taxlaw-2793	198	77	be	be	AUX
taxlaw-2793	198	78	merely	merely	ADV
taxlaw-2793	198	79	contractual	contractual	ADJ
taxlaw-2793	198	80	in	in	ADP
taxlaw-2793	198	81	nature	nature	NOUN
taxlaw-2793	198	82	and	and	CCONJ
taxlaw-2793	198	83	not	not	PART
taxlaw-2793	198	84	limited	limit	VERB
taxlaw-2793	198	85	in	in	ADP
taxlaw-2793	198	86	liability	liability	NOUN
taxlaw-2793	198	87	as	as	ADP
taxlaw-2793	198	88	a	a	DET
taxlaw-2793	198	89	matter	matter	NOUN
taxlaw-2793	198	90	of	of	ADP
taxlaw-2793	198	91	organizational	organizational	ADJ
taxlaw-2793	198	92	law.42	law.42	NOUN
taxlaw-2793	198	93	this	this	DET
taxlaw-2793	198	94	preference	preference	NOUN
taxlaw-2793	198	95	,	,	PUNCT
taxlaw-2793	198	96	as	as	ADV
taxlaw-2793	198	97	well	well	ADV
taxlaw-2793	198	98	as	as	ADP
taxlaw-2793	198	99	the	the	DET
taxlaw-2793	198	100	use	use	NOUN
taxlaw-2793	198	101	of	of	ADP
taxlaw-2793	198	102	similar	similar	ADJ
taxlaw-2793	198	103	organizational	organizational	ADJ
taxlaw-2793	198	104	forms	form	NOUN
taxlaw-2793	198	105	in	in	ADP
taxlaw-2793	198	106	other	other	ADJ
taxlaw-2793	198	107	countries	country	NOUN
taxlaw-2793	198	108	,	,	PUNCT
taxlaw-2793	198	109	was	be	AUX
taxlaw-2793	198	110	recognized	recognize	VERB
taxlaw-2793	198	111	by	by	ADP
taxlaw-2793	198	112	the	the	DET
taxlaw-2793	198	113	government	government	NOUN
taxlaw-2793	198	114	when	when	SCONJ
taxlaw-2793	198	115	the	the	DET
taxlaw-2793	198	116	cjv	cjv	NOUN
taxlaw-2793	198	117	law	law	NOUN
taxlaw-2793	198	118	was	be	AUX
taxlaw-2793	198	119	drafted.43	drafted.43	ADJ
taxlaw-2793	198	120	however	however	ADV
taxlaw-2793	198	121	,	,	PUNCT
taxlaw-2793	198	122	soon	soon	ADV
taxlaw-2793	198	123	after	after	SCONJ
taxlaw-2793	198	124	the	the	DET
taxlaw-2793	198	125	fie	fie	NOUN
taxlaw-2793	198	126	regulatory	regulatory	ADJ
taxlaw-2793	198	127	regime	regime	NOUN
taxlaw-2793	198	128	established	establish	VERB
taxlaw-2793	198	129	its	its	PRON
taxlaw-2793	198	130	authority	authority	NOUN
taxlaw-2793	198	131	over	over	ADP
taxlaw-2793	198	132	the	the	DET
taxlaw-2793	198	133	cjv	cjv	NOUN
taxlaw-2793	198	134	form	form	NOUN
taxlaw-2793	198	135	,	,	PUNCT
taxlaw-2793	198	136	the	the	DET
taxlaw-2793	198	137	use	use	NOUN
taxlaw-2793	198	138	of	of	ADP
taxlaw-2793	198	139	the	the	DET
taxlaw-2793	198	140	non	non	ADJ
taxlaw-2793	198	141	-	-	ADJ
taxlaw-2793	198	142	legal	legal	ADJ
taxlaw-2793	198	143	person	person	NOUN
taxlaw-2793	198	144	cjv	cjv	NOUN
taxlaw-2793	198	145	declined	decline	VERB
taxlaw-2793	198	146	,	,	PUNCT
taxlaw-2793	198	147	reportedly	reportedly	ADV
taxlaw-2793	198	148	because	because	SCONJ
taxlaw-2793	198	149	“	"	PUNCT
taxlaw-2793	198	150	government	government	NOUN
taxlaw-2793	198	151	authorities	authority	NOUN
taxlaw-2793	198	152	[	[	X
taxlaw-2793	198	153	would	would	AUX
taxlaw-2793	198	154	]	]	X
taxlaw-2793	198	155	generally	generally	ADV
taxlaw-2793	198	156	no	no	ADV
taxlaw-2793	198	157	longer	long	ADV
taxlaw-2793	198	158	approve	approve	VERB
taxlaw-2793	198	159	such	such	ADJ
taxlaw-2793	198	160	cooperative	cooperative	ADJ
taxlaw-2793	198	161	enterprises	enterprise	NOUN
taxlaw-2793	198	162	.	.	PUNCT
taxlaw-2793	199	1	”44	”44	NOUN
taxlaw-2793	199	2	this	this	PRON
taxlaw-2793	199	3	was	be	AUX
taxlaw-2793	199	4	so	so	ADV
taxlaw-2793	199	5	much	much	ADJ
taxlaw-2793	199	6	the	the	DET
taxlaw-2793	199	7	case	case	NOUN
taxlaw-2793	199	8	that	that	SCONJ
taxlaw-2793	199	9	when	when	SCONJ
taxlaw-2793	199	10	the	the	DET
taxlaw-2793	199	11	government	government	NOUN
taxlaw-2793	199	12	revived	revive	VERB
taxlaw-2793	199	13	the	the	DET
taxlaw-2793	199	14	non	non	ADJ
taxlaw-2793	199	15	-	-	ADJ
taxlaw-2793	199	16	legal	legal	ADJ
taxlaw-2793	199	17	person	person	NOUN
taxlaw-2793	199	18	cjv	cjv	NOUN
taxlaw-2793	199	19	form	form	NOUN
taxlaw-2793	199	20	for	for	ADP
taxlaw-2793	199	21	establishing	establish	VERB
taxlaw-2793	199	22	domestic	domestic	ADJ
taxlaw-2793	199	23	venture	venture	NOUN
taxlaw-2793	199	24	capital	capital	NOUN
taxlaw-2793	199	25	funds	fund	NOUN
taxlaw-2793	199	26	in	in	ADP
taxlaw-2793	199	27	2003	2003	NUM
taxlaw-2793	199	28	(	(	PUNCT
taxlaw-2793	199	29	discussed	discuss	VERB
taxlaw-2793	199	30	immediately	immediately	ADV
taxlaw-2793	199	31	below	below	ADV
taxlaw-2793	199	32	)	)	PUNCT
taxlaw-2793	199	33	,	,	PUNCT
taxlaw-2793	199	34	even	even	ADV
taxlaw-2793	199	35	the	the	DET
taxlaw-2793	199	36	most	most	ADV
taxlaw-2793	199	37	experienced	experienced	ADJ
taxlaw-2793	199	38	legal	legal	ADJ
taxlaw-2793	199	39	and	and	CCONJ
taxlaw-2793	199	40	tax	tax	NOUN
taxlaw-2793	199	41	practitioners	practitioner	NOUN
taxlaw-2793	199	42	in	in	ADP
taxlaw-2793	199	43	china	china	PROPN
taxlaw-2793	199	44	confessed	confess	VERB
taxlaw-2793	199	45	to	to	ADP
taxlaw-2793	199	46	unfamiliarity	unfamiliarity	NOUN
taxlaw-2793	199	47	with	with	ADP
taxlaw-2793	199	48	it	it	PRON
taxlaw-2793	199	49	.	.	PUNCT
taxlaw-2793	200	1	companies	company	NOUN
taxlaw-2793	200	2	with	with	ADP
taxlaw-2793	200	3	foreign	foreign	ADJ
taxlaw-2793	200	4	investment	investment	NOUN
taxlaw-2793	200	5	]	]	PUNCT
taxlaw-2793	200	6	(	(	PUNCT
taxlaw-2793	200	7	promulgated	promulgate	VERB
taxlaw-2793	200	8	by	by	ADP
taxlaw-2793	200	9	the	the	DET
taxlaw-2793	200	10	state	state	PROPN
taxlaw-2793	200	11	council	council	PROPN
taxlaw-2793	200	12	,	,	PUNCT
taxlaw-2793	200	13	dec	dec	PROPN
taxlaw-2793	200	14	.	.	PROPN
taxlaw-2793	200	15	5	5	NUM
taxlaw-2793	200	16	,	,	PUNCT
taxlaw-2793	200	17	2001	2001	NUM
taxlaw-2793	200	18	)	)	PUNCT
taxlaw-2793	200	19	(	(	PUNCT
taxlaw-2793	200	20	permitting	permit	VERB
taxlaw-2793	200	21	insurance	insurance	NOUN
taxlaw-2793	200	22	company	company	NOUN
taxlaw-2793	200	23	branches	branch	NOUN
taxlaw-2793	200	24	)	)	PUNCT
taxlaw-2793	200	25	;	;	PUNCT
taxlaw-2793	200	26	state	state	NOUN
taxlaw-2793	200	27	council	council	NOUN
taxlaw-2793	200	28	decree	decree	NOUN
taxlaw-2793	200	29	[	[	X
taxlaw-2793	200	30	1993	1993	NUM
taxlaw-2793	200	31	]	]	PUNCT
taxlaw-2793	200	32	131	131	NUM
taxlaw-2793	201	1	[	[	X
taxlaw-2793	201	2	regulation	regulation	NOUN
taxlaw-2793	201	3	on	on	ADP
taxlaw-2793	201	4	sino	sino	ADJ
taxlaw-2793	201	5	-	-	PUNCT
taxlaw-2793	201	6	foreign	foreign	ADJ
taxlaw-2793	201	7	cooperation	cooperation	NOUN
taxlaw-2793	201	8	in	in	ADP
taxlaw-2793	201	9	the	the	DET
taxlaw-2793	201	10	exploitation	exploitation	NOUN
taxlaw-2793	201	11	of	of	ADP
taxlaw-2793	201	12	continental	continental	ADJ
taxlaw-2793	201	13	petroleum	petroleum	NOUN
taxlaw-2793	201	14	resources	resource	NOUN
taxlaw-2793	201	15	]	]	PUNCT
taxlaw-2793	201	16	(	(	PUNCT
taxlaw-2793	201	17	promulgated	promulgate	VERB
taxlaw-2793	201	18	by	by	ADP
taxlaw-2793	201	19	the	the	DET
taxlaw-2793	201	20	state	state	PROPN
taxlaw-2793	201	21	council	council	PROPN
taxlaw-2793	201	22	,	,	PUNCT
taxlaw-2793	201	23	oct	oct	PROPN
taxlaw-2793	201	24	.	.	PROPN
taxlaw-2793	201	25	7	7	NUM
taxlaw-2793	201	26	,	,	PUNCT
taxlaw-2793	201	27	1993	1993	NUM
taxlaw-2793	201	28	,	,	PUNCT
taxlaw-2793	201	29	as	as	SCONJ
taxlaw-2793	201	30	amended	amend	VERB
taxlaw-2793	201	31	by	by	ADP
taxlaw-2793	201	32	state	state	NOUN
taxlaw-2793	201	33	council	council	PROPN
taxlaw-2793	201	34	decree	decree	NOUN
taxlaw-2793	201	35	317	317	NUM
taxlaw-2793	201	36	,	,	PUNCT
taxlaw-2793	201	37	sept	sept	PROPN
taxlaw-2793	201	38	.	.	PROPN
taxlaw-2793	201	39	18	18	NUM
taxlaw-2793	201	40	,	,	PUNCT
taxlaw-2793	201	41	2007	2007	NUM
taxlaw-2793	201	42	)	)	PUNCT
taxlaw-2793	201	43	(	(	PUNCT
taxlaw-2793	201	44	permitting	permit	VERB
taxlaw-2793	201	45	oil	oil	NOUN
taxlaw-2793	201	46	and	and	CCONJ
taxlaw-2793	201	47	gas	gas	NOUN
taxlaw-2793	201	48	company	company	NOUN
taxlaw-2793	201	49	branches	branch	NOUN
taxlaw-2793	201	50	)	)	PUNCT
taxlaw-2793	201	51	.	.	PUNCT
taxlaw-2793	202	1	40	40	NUM
taxlaw-2793	202	2	.	.	PUNCT
taxlaw-2793	203	1	see	see	VERB
taxlaw-2793	203	2	cjv	cjv	NOUN
taxlaw-2793	203	3	law	law	NOUN
taxlaw-2793	203	4	,	,	PUNCT
taxlaw-2793	203	5	supra	supra	PROPN
taxlaw-2793	203	6	note	note	NOUN
taxlaw-2793	203	7	25	25	NUM
taxlaw-2793	203	8	.	.	NOUN
taxlaw-2793	203	9	41	41	NUM
taxlaw-2793	203	10	.	.	PUNCT
taxlaw-2793	204	1	the	the	DET
taxlaw-2793	204	2	law	law	NOUN
taxlaw-2793	204	3	on	on	ADP
taxlaw-2793	204	4	chinese	chinese	ADJ
taxlaw-2793	204	5	-	-	PUNCT
taxlaw-2793	204	6	foreign	foreign	ADJ
taxlaw-2793	204	7	cooperative	cooperative	ADJ
taxlaw-2793	204	8	joint	joint	ADJ
taxlaw-2793	204	9	ventures	venture	NOUN
taxlaw-2793	204	10	(	(	PUNCT
taxlaw-2793	204	11	promulgated	promulgate	VERB
taxlaw-2793	204	12	by	by	ADP
taxlaw-2793	204	13	the	the	DET
taxlaw-2793	204	14	nat’l	nat’l	NOUN
taxlaw-2793	204	15	people	people	NOUN
taxlaw-2793	204	16	’s	’s	PART
taxlaw-2793	204	17	cong	cong	PROPN
taxlaw-2793	204	18	.	.	PROPN
taxlaw-2793	204	19	,	,	PUNCT
taxlaw-2793	204	20	apr	apr	PROPN
taxlaw-2793	204	21	.	.	PROPN
taxlaw-2793	204	22	13	13	NUM
taxlaw-2793	204	23	,	,	PUNCT
taxlaw-2793	204	24	1988	1988	NUM
taxlaw-2793	204	25	,	,	PUNCT
taxlaw-2793	204	26	revised	revise	VERB
taxlaw-2793	204	27	oct	oct	PROPN
taxlaw-2793	204	28	.	.	PROPN
taxlaw-2793	204	29	31	31	NUM
taxlaw-2793	204	30	,	,	PUNCT
taxlaw-2793	204	31	2000	2000	NUM
taxlaw-2793	204	32	)	)	PUNCT
taxlaw-2793	204	33	,	,	PUNCT
taxlaw-2793	204	34	available	available	ADJ
taxlaw-2793	204	35	at	at	ADP
taxlaw-2793	204	36	http://www.hecpb.gov.cn/english/news/display.php?id=1	http://www.hecpb.gov.cn/english/news/display.php?id=1	PROPN
taxlaw-2793	204	37	(	(	PUNCT
taxlaw-2793	204	38	last	last	ADJ
taxlaw-2793	204	39	visited	visit	VERB
taxlaw-2793	204	40	feb	feb	PROPN
taxlaw-2793	204	41	.	.	PROPN
taxlaw-2793	204	42	14	14	NUM
taxlaw-2793	204	43	,	,	PUNCT
taxlaw-2793	204	44	2010	2010	NUM
taxlaw-2793	204	45	)	)	PUNCT
taxlaw-2793	204	46	(	(	PUNCT
taxlaw-2793	204	47	in	in	ADP
taxlaw-2793	204	48	translation	translation	NOUN
taxlaw-2793	204	49	)	)	PUNCT
taxlaw-2793	204	50	.	.	PUNCT
taxlaw-2793	205	1	42	42	NUM
taxlaw-2793	205	2	.	.	PUNCT
taxlaw-2793	206	1	see	see	VERB
taxlaw-2793	206	2	tuobin	tuobin	PROPN
taxlaw-2793	206	3	deng	deng	PROPN
taxlaw-2793	206	4	,	,	PUNCT
taxlaw-2793	206	5	minister	minister	NOUN
taxlaw-2793	206	6	of	of	ADP
taxlaw-2793	206	7	foreign	foreign	ADJ
taxlaw-2793	206	8	trade	trade	NOUN
taxlaw-2793	206	9	and	and	CCONJ
taxlaw-2793	206	10	econ	econ	NOUN
taxlaw-2793	206	11	.	.	PUNCT
taxlaw-2793	207	1	cooperation	cooperation	NOUN
taxlaw-2793	207	2	,	,	PUNCT
taxlaw-2793	207	3	(	(	PUNCT
taxlaw-2793	207	4	7th	7th	ADJ
taxlaw-2793	207	5	nat’l	nat’l	NOUN
taxlaw-2793	207	6	people	people	NOUN
taxlaw-2793	207	7	’s	’s	PART
taxlaw-2793	207	8	cong	cong	NOUN
taxlaw-2793	207	9	.	.	PUNCT
taxlaw-2793	208	1	mar	mar	PROPN
taxlaw-2793	208	2	.	.	PROPN
taxlaw-2793	208	3	31	31	NUM
taxlaw-2793	208	4	,	,	PUNCT
taxlaw-2793	208	5	1988	1988	NUM
taxlaw-2793	208	6	)	)	PUNCT
taxlaw-2793	208	7	(	(	PUNCT
taxlaw-2793	208	8	discussing	discuss	VERB
taxlaw-2793	208	9	the	the	DET
taxlaw-2793	208	10	draft	draft	NOUN
taxlaw-2793	208	11	of	of	ADP
taxlaw-2793	208	12	the	the	DET
taxlaw-2793	208	13	cjv	cjv	NOUN
taxlaw-2793	208	14	law	law	NOUN
taxlaw-2793	208	15	submitted	submit	VERB
taxlaw-2793	208	16	to	to	ADP
taxlaw-2793	208	17	the	the	DET
taxlaw-2793	208	18	nat’l	nat’l	NOUN
taxlaw-2793	208	19	people	people	NOUN
taxlaw-2793	208	20	’s	’s	PART
taxlaw-2793	208	21	cong	cong	NOUN
taxlaw-2793	208	22	.	.	PUNCT
taxlaw-2793	208	23	)	)	PUNCT
taxlaw-2793	208	24	.	.	PUNCT
taxlaw-2793	209	1	43	43	NUM
taxlaw-2793	209	2	.	.	PUNCT
taxlaw-2793	210	1	i	i	PRON
taxlaw-2793	210	2	d.	d.	PROPN
taxlaw-2793	210	3	44	44	NUM
taxlaw-2793	210	4	.	.	PUNCT
taxlaw-2793	211	1	nee	nee	PROPN
taxlaw-2793	211	2	,	,	PUNCT
taxlaw-2793	211	3	supra	supra	PROPN
taxlaw-2793	211	4	note	note	PROPN
taxlaw-2793	211	5	33	33	NUM
taxlaw-2793	211	6	,	,	PUNCT
taxlaw-2793	211	7	at	at	ADP
taxlaw-2793	211	8	a-23	a-23	NOUN
taxlaw-2793	211	9	to	to	ADP
taxlaw-2793	211	10	a-24	a-24	NOUN
taxlaw-2793	211	11	.	.	PUNCT
taxlaw-2793	212	1	although	although	SCONJ
taxlaw-2793	212	2	the	the	DET
taxlaw-2793	212	3	cjv	cjv	NOUN
taxlaw-2793	212	4	(	(	PUNCT
taxlaw-2793	212	5	even	even	ADV
taxlaw-2793	212	6	in	in	ADP
taxlaw-2793	212	7	its	its	PRON
taxlaw-2793	212	8	legal	legal	ADJ
taxlaw-2793	212	9	person	person	NOUN
taxlaw-2793	212	10	form	form	NOUN
taxlaw-2793	212	11	)	)	PUNCT
taxlaw-2793	212	12	is	be	AUX
taxlaw-2793	212	13	widely	widely	ADV
taxlaw-2793	212	14	perceived	perceive	VERB
taxlaw-2793	212	15	to	to	PART
taxlaw-2793	212	16	be	be	AUX
taxlaw-2793	212	17	more	more	ADV
taxlaw-2793	212	18	flexible	flexible	ADJ
taxlaw-2793	212	19	than	than	ADP
taxlaw-2793	212	20	the	the	DET
taxlaw-2793	212	21	equity	equity	NOUN
taxlaw-2793	212	22	joint	joint	ADJ
taxlaw-2793	212	23	venture	venture	NOUN
taxlaw-2793	212	24	(	(	PUNCT
taxlaw-2793	212	25	ejv	ejv	NOUN
taxlaw-2793	212	26	)	)	PUNCT
taxlaw-2793	212	27	,	,	PUNCT
taxlaw-2793	212	28	the	the	DET
taxlaw-2793	212	29	use	use	NOUN
taxlaw-2793	212	30	of	of	ADP
taxlaw-2793	212	31	cjvs	cjvs	NOUN
taxlaw-2793	212	32	in	in	ADP
taxlaw-2793	212	33	general	general	ADJ
taxlaw-2793	212	34	lagged	lag	VERB
taxlaw-2793	212	35	behind	behind	ADP
taxlaw-2793	212	36	the	the	DET
taxlaw-2793	212	37	use	use	NOUN
taxlaw-2793	212	38	of	of	ADP
taxlaw-2793	212	39	ejvs	ejvs	PROPN
taxlaw-2793	212	40	,	,	PUNCT
taxlaw-2793	212	41	likely	likely	ADJ
taxlaw-2793	212	42	due	due	ADP
taxlaw-2793	212	43	to	to	ADP
taxlaw-2793	212	44	the	the	DET
taxlaw-2793	212	45	regulatory	regulatory	ADJ
taxlaw-2793	212	46	preference	preference	NOUN
taxlaw-2793	212	47	over	over	ADP
taxlaw-2793	212	48	the	the	DET
taxlaw-2793	212	49	latter	latter	ADJ
taxlaw-2793	212	50	.	.	PUNCT
taxlaw-2793	213	1	58	58	NUM
taxlaw-2793	213	2	columbia	columbia	PROPN
taxlaw-2793	213	3	jour'al	jour'al	PROPN
taxlaw-2793	213	4	of	of	ADP
taxlaw-2793	213	5	tax	tax	NOUN
taxlaw-2793	213	6	law	law	NOUN
taxlaw-2793	213	7	[	[	X
taxlaw-2793	213	8	vol	vol	NOUN
taxlaw-2793	213	9	.	.	PUNCT
taxlaw-2793	214	1	1:46	1:46	NUM
taxlaw-2793	214	2	b.	b.	PROPN
taxlaw-2793	214	3	recent	recent	ADJ
taxlaw-2793	214	4	advances	advance	NOUN
taxlaw-2793	214	5	in	in	ADP
taxlaw-2793	214	6	partnership	partnership	NOUN
taxlaw-2793	214	7	forms	form	NOUN
taxlaw-2793	214	8	in	in	ADP
taxlaw-2793	214	9	contrast	contrast	NOUN
taxlaw-2793	214	10	to	to	ADP
taxlaw-2793	214	11	the	the	DET
taxlaw-2793	214	12	historical	historical	ADJ
taxlaw-2793	214	13	bias	bias	NOUN
taxlaw-2793	214	14	against	against	ADP
taxlaw-2793	214	15	unincorporated	unincorporated	ADJ
taxlaw-2793	214	16	forms	form	NOUN
taxlaw-2793	214	17	of	of	ADP
taxlaw-2793	214	18	foreign	foreign	ADJ
taxlaw-2793	214	19	investment	investment	NOUN
taxlaw-2793	214	20	,	,	PUNCT
taxlaw-2793	214	21	a	a	DET
taxlaw-2793	214	22	remarkable	remarkable	ADJ
taxlaw-2793	214	23	surge	surge	NOUN
taxlaw-2793	214	24	of	of	ADP
taxlaw-2793	214	25	interest	interest	NOUN
taxlaw-2793	214	26	in	in	ADP
taxlaw-2793	214	27	such	such	ADJ
taxlaw-2793	214	28	forms	form	NOUN
taxlaw-2793	214	29	has	have	AUX
taxlaw-2793	214	30	taken	take	VERB
taxlaw-2793	214	31	place	place	NOUN
taxlaw-2793	214	32	in	in	ADP
taxlaw-2793	214	33	the	the	DET
taxlaw-2793	214	34	last	last	ADJ
taxlaw-2793	214	35	few	few	ADJ
taxlaw-2793	214	36	years	year	NOUN
taxlaw-2793	214	37	.	.	PUNCT
taxlaw-2793	215	1	this	this	PRON
taxlaw-2793	215	2	began	begin	VERB
taxlaw-2793	215	3	with	with	ADP
taxlaw-2793	215	4	a	a	DET
taxlaw-2793	215	5	multi	multi	ADJ
taxlaw-2793	215	6	-	-	ADJ
taxlaw-2793	215	7	agency	agency	ADJ
taxlaw-2793	215	8	effort	effort	NOUN
taxlaw-2793	215	9	to	to	PART
taxlaw-2793	215	10	promote	promote	VERB
taxlaw-2793	215	11	venture	venture	NOUN
taxlaw-2793	215	12	capital	capital	NOUN
taxlaw-2793	215	13	investing	invest	VERB
taxlaw-2793	215	14	in	in	ADP
taxlaw-2793	215	15	china	china	PROPN
taxlaw-2793	215	16	in	in	ADP
taxlaw-2793	215	17	the	the	DET
taxlaw-2793	215	18	early	early	ADJ
taxlaw-2793	215	19	2000s.45	2000s.45	NUM
taxlaw-2793	215	20	foreign	foreign	ADJ
taxlaw-2793	215	21	vc	vc	PROPN
taxlaw-2793	215	22	operators	operator	NOUN
taxlaw-2793	215	23	were	be	AUX
taxlaw-2793	215	24	perceived	perceive	VERB
taxlaw-2793	215	25	to	to	PART
taxlaw-2793	215	26	be	be	AUX
taxlaw-2793	215	27	crucial	crucial	ADJ
taxlaw-2793	215	28	providers	provider	NOUN
taxlaw-2793	215	29	of	of	ADP
taxlaw-2793	215	30	expertise	expertise	NOUN
taxlaw-2793	215	31	in	in	ADP
taxlaw-2793	215	32	the	the	DET
taxlaw-2793	215	33	nascent	nascent	NOUN
taxlaw-2793	215	34	industry	industry	NOUN
taxlaw-2793	215	35	,	,	PUNCT
taxlaw-2793	215	36	and	and	CCONJ
taxlaw-2793	215	37	after	after	ADP
taxlaw-2793	215	38	a	a	DET
taxlaw-2793	215	39	few	few	ADJ
taxlaw-2793	215	40	years	year	NOUN
taxlaw-2793	215	41	of	of	ADP
taxlaw-2793	215	42	consultation	consultation	NOUN
taxlaw-2793	215	43	,	,	PUNCT
taxlaw-2793	215	44	the	the	DET
taxlaw-2793	215	45	government	government	NOUN
taxlaw-2793	215	46	understood	understand	VERB
taxlaw-2793	215	47	that	that	SCONJ
taxlaw-2793	215	48	foreign	foreign	ADJ
taxlaw-2793	215	49	fund	fund	NOUN
taxlaw-2793	215	50	sponsors	sponsor	NOUN
taxlaw-2793	215	51	would	would	AUX
taxlaw-2793	215	52	only	only	ADV
taxlaw-2793	215	53	accept	accept	VERB
taxlaw-2793	215	54	non	non	ADJ
taxlaw-2793	215	55	-	-	ADJ
taxlaw-2793	215	56	corporate	corporate	ADJ
taxlaw-2793	215	57	means	mean	NOUN
taxlaw-2793	215	58	of	of	ADP
taxlaw-2793	215	59	fund	fund	NOUN
taxlaw-2793	215	60	formation.46	formation.46	PROPN
taxlaw-2793	215	61	because	because	SCONJ
taxlaw-2793	215	62	china	china	PROPN
taxlaw-2793	215	63	’s	’s	PART
taxlaw-2793	215	64	partnership	partnership	PROPN
taxlaw-2793	215	65	enterprise	enterprise	NOUN
taxlaw-2793	215	66	law	law	NOUN
taxlaw-2793	215	67	did	do	AUX
taxlaw-2793	215	68	not	not	PART
taxlaw-2793	215	69	permit	permit	VERB
taxlaw-2793	215	70	foreign	foreign	ADJ
taxlaw-2793	215	71	or	or	CCONJ
taxlaw-2793	215	72	non	non	ADJ
taxlaw-2793	215	73	-	-	ADJ
taxlaw-2793	215	74	individual	individual	ADJ
taxlaw-2793	215	75	investors	investor	NOUN
taxlaw-2793	215	76	at	at	ADP
taxlaw-2793	215	77	that	that	DET
taxlaw-2793	215	78	time	time	NOUN
taxlaw-2793	215	79	,	,	PUNCT
taxlaw-2793	215	80	the	the	DET
taxlaw-2793	215	81	government	government	NOUN
taxlaw-2793	215	82	turned	turn	VERB
taxlaw-2793	215	83	to	to	ADP
taxlaw-2793	215	84	the	the	DET
taxlaw-2793	215	85	cooperative	cooperative	ADJ
taxlaw-2793	215	86	joint	joint	ADJ
taxlaw-2793	215	87	venture	venture	NOUN
taxlaw-2793	215	88	for	for	ADP
taxlaw-2793	215	89	organizing	organize	VERB
taxlaw-2793	215	90	“	"	PUNCT
taxlaw-2793	215	91	foreigninvested	foreigninveste	VERB
taxlaw-2793	215	92	venture	venture	NOUN
taxlaw-2793	215	93	capital	capital	NOUN
taxlaw-2793	215	94	investment	investment	NOUN
taxlaw-2793	215	95	enterprises	enterprise	NOUN
taxlaw-2793	215	96	,	,	PUNCT
taxlaw-2793	215	97	”	"	PUNCT
taxlaw-2793	215	98	permitting	permit	VERB
taxlaw-2793	215	99	the	the	DET
taxlaw-2793	215	100	use	use	NOUN
taxlaw-2793	215	101	of	of	ADP
taxlaw-2793	215	102	nonlegal	nonlegal	ADJ
taxlaw-2793	215	103	person	person	NOUN
taxlaw-2793	215	104	cjv	cjv	NOUN
taxlaw-2793	215	105	for	for	ADP
taxlaw-2793	215	106	this	this	DET
taxlaw-2793	215	107	purpose.47	purpose.47	NOUN
taxlaw-2793	215	108	more	more	ADV
taxlaw-2793	215	109	recently	recently	ADV
taxlaw-2793	215	110	,	,	PUNCT
taxlaw-2793	215	111	in	in	ADP
taxlaw-2793	215	112	2006	2006	NUM
taxlaw-2793	215	113	,	,	PUNCT
taxlaw-2793	215	114	china	china	PROPN
taxlaw-2793	215	115	revised	revise	VERB
taxlaw-2793	215	116	its	its	PRON
taxlaw-2793	215	117	partnership	partnership	NOUN
taxlaw-2793	215	118	enterprise	enterprise	NOUN
taxlaw-2793	215	119	law.48	law.48	ADP
taxlaw-2793	215	120	the	the	DET
taxlaw-2793	215	121	revised	revise	VERB
taxlaw-2793	215	122	partnership	partnership	NOUN
taxlaw-2793	215	123	enterprise	enterprise	NOUN
taxlaw-2793	215	124	law	law	NOUN
taxlaw-2793	215	125	for	for	ADP
taxlaw-2793	215	126	the	the	DET
taxlaw-2793	215	127	first	first	ADJ
taxlaw-2793	215	128	time	time	NOUN
taxlaw-2793	215	129	permits	permit	VERB
taxlaw-2793	215	130	foreign	foreign	ADJ
taxlaw-2793	215	131	investors	investor	NOUN
taxlaw-2793	215	132	to	to	PART
taxlaw-2793	215	133	become	become	VERB
taxlaw-2793	215	134	partners	partner	NOUN
taxlaw-2793	215	135	in	in	ADP
taxlaw-2793	215	136	chinese	chinese	ADJ
taxlaw-2793	215	137	partnerships	partnership	NOUN
taxlaw-2793	215	138	and	and	CCONJ
taxlaw-2793	215	139	provides	provide	VERB
taxlaw-2793	215	140	a	a	DET
taxlaw-2793	215	141	statutory	statutory	ADJ
taxlaw-2793	215	142	framework	framework	NOUN
taxlaw-2793	215	143	for	for	ADP
taxlaw-2793	215	144	limited	limited	ADJ
taxlaw-2793	215	145	partnerships.49	partnerships.49	NOUN
taxlaw-2793	215	146	no	no	DET
taxlaw-2793	215	147	particular	particular	ADJ
taxlaw-2793	215	148	government	government	NOUN
taxlaw-2793	215	149	agency	agency	NOUN
taxlaw-2793	215	150	can	can	AUX
taxlaw-2793	215	151	be	be	AUX
taxlaw-2793	215	152	considered	consider	VERB
taxlaw-2793	215	153	the	the	DET
taxlaw-2793	215	154	backer	backer	NOUN
taxlaw-2793	215	155	or	or	CCONJ
taxlaw-2793	215	156	sponsor	sponsor	NOUN
taxlaw-2793	215	157	of	of	ADP
taxlaw-2793	215	158	the	the	DET
taxlaw-2793	215	159	partnership	partnership	NOUN
taxlaw-2793	215	160	enterprise	enterprise	NOUN
taxlaw-2793	215	161	law	law	NOUN
taxlaw-2793	215	162	’s	’s	PART
taxlaw-2793	215	163	revision.50	revision.50	PROPN
taxlaw-2793	215	164	instead	instead	ADV
taxlaw-2793	215	165	,	,	PUNCT
taxlaw-2793	215	166	it	it	PRON
taxlaw-2793	215	167	was	be	AUX
taxlaw-2793	215	168	moved	move	VERB
taxlaw-2793	215	169	along	along	ADV
taxlaw-2793	215	170	by	by	ADP
taxlaw-2793	215	171	china	china	PROPN
taxlaw-2793	215	172	’s	’s	PART
taxlaw-2793	215	173	legislative	legislative	ADJ
taxlaw-2793	215	174	elite	elite	NOUN
taxlaw-2793	215	175	(	(	PUNCT
taxlaw-2793	215	176	including	include	VERB
taxlaw-2793	215	177	legal	legal	ADJ
taxlaw-2793	215	178	academics	academic	NOUN
taxlaw-2793	215	179	,	,	PUNCT
taxlaw-2793	215	180	but	but	CCONJ
taxlaw-2793	215	181	with	with	ADP
taxlaw-2793	215	182	little	little	ADJ
taxlaw-2793	215	183	participation	participation	NOUN
taxlaw-2793	215	184	from	from	ADP
taxlaw-2793	215	185	legal	legal	ADJ
taxlaw-2793	215	186	service	service	NOUN
taxlaw-2793	215	187	providers	provider	NOUN
taxlaw-2793	215	188	)	)	PUNCT
taxlaw-2793	215	189	generally	generally	ADV
taxlaw-2793	215	190	responsible	responsible	ADJ
taxlaw-2793	215	191	for	for	ADP
taxlaw-2793	215	192	planning	plan	VERB
taxlaw-2793	215	193	the	the	DET
taxlaw-2793	215	194	development	development	NOUN
taxlaw-2793	215	195	of	of	ADP
taxlaw-2793	215	196	china	china	PROPN
taxlaw-2793	215	197	’s	’s	PART
taxlaw-2793	215	198	statutory	statutory	PROPN
taxlaw-2793	215	199	framework.51	framework.51	PROPN
taxlaw-2793	215	200	for	for	ADP
taxlaw-2793	215	201	this	this	DET
taxlaw-2793	215	202	reason	reason	NOUN
taxlaw-2793	215	203	,	,	PUNCT
taxlaw-2793	215	204	although	although	SCONJ
taxlaw-2793	215	205	foreign	foreign	ADJ
taxlaw-2793	215	206	investment	investment	NOUN
taxlaw-2793	215	207	in	in	ADP
taxlaw-2793	215	208	chinese	chinese	ADJ
taxlaw-2793	215	209	partnerships	partnership	NOUN
taxlaw-2793	215	210	is	be	AUX
taxlaw-2793	215	211	now	now	ADV
taxlaw-2793	215	212	a	a	DET
taxlaw-2793	215	213	statutory	statutory	ADJ
taxlaw-2793	215	214	possibility	possibility	NOUN
taxlaw-2793	215	215	,	,	PUNCT
taxlaw-2793	215	216	its	its	PRON
taxlaw-2793	215	217	actualization	actualization	NOUN
taxlaw-2793	215	218	,	,	PUNCT
taxlaw-2793	215	219	like	like	ADP
taxlaw-2793	215	220	the	the	DET
taxlaw-2793	215	221	actualization	actualization	NOUN
taxlaw-2793	215	222	of	of	ADP
taxlaw-2793	215	223	the	the	DET
taxlaw-2793	215	224	possibility	possibility	NOUN
taxlaw-2793	215	225	of	of	ADP
taxlaw-2793	215	226	foreign	foreign	ADJ
taxlaw-2793	215	227	corporate	corporate	ADJ
taxlaw-2793	215	228	branches	branch	NOUN
taxlaw-2793	215	229	in	in	ADP
taxlaw-2793	215	230	china	china	PROPN
taxlaw-2793	215	231	,	,	PUNCT
taxlaw-2793	215	232	still	still	ADV
taxlaw-2793	215	233	faces	face	VERB
taxlaw-2793	215	234	some	some	DET
taxlaw-2793	215	235	uncertainty	uncertainty	NOUN
taxlaw-2793	215	236	.	.	PUNCT
taxlaw-2793	216	1	in	in	ADP
taxlaw-2793	216	2	particular	particular	ADJ
taxlaw-2793	216	3	,	,	PUNCT
taxlaw-2793	216	4	according	accord	VERB
taxlaw-2793	216	5	to	to	ADP
taxlaw-2793	216	6	the	the	DET
taxlaw-2793	216	7	partnership	partnership	NOUN
taxlaw-2793	216	8	enterprise	enterprise	NOUN
taxlaw-2793	216	9	law	law	NOUN
taxlaw-2793	216	10	,	,	PUNCT
taxlaw-2793	216	11	foreign	foreign	ADJ
taxlaw-2793	216	12	45	45	NUM
taxlaw-2793	216	13	.	.	PUNCT
taxlaw-2793	217	1	see	see	VERB
taxlaw-2793	217	2	jeff	jeff	PROPN
taxlaw-2793	217	3	wood	wood	PROPN
taxlaw-2793	217	4	&	&	CCONJ
taxlaw-2793	217	5	richard	richard	PROPN
taxlaw-2793	217	6	xu	xu	PROPN
taxlaw-2793	217	7	,	,	PUNCT
taxlaw-2793	217	8	china	china	PROPN
taxlaw-2793	217	9	’s	’s	PART
taxlaw-2793	217	10	revised	revise	VERB
taxlaw-2793	217	11	venture	venture	NOUN
taxlaw-2793	217	12	capital	capital	NOUN
taxlaw-2793	217	13	rules	rule	NOUN
taxlaw-2793	217	14	:	:	PUNCT
taxlaw-2793	217	15	limited	limit	VERB
taxlaw-2793	217	16	partnerships	partnership	NOUN
taxlaw-2793	217	17	with	with	ADP
taxlaw-2793	217	18	chinese	chinese	ADJ
taxlaw-2793	217	19	characteristics	characteristic	NOUN
taxlaw-2793	217	20	?	?	PUNCT
taxlaw-2793	217	21	,	,	PUNCT
taxlaw-2793	217	22	china	china	PROPN
taxlaw-2793	217	23	law	law	PROPN
taxlaw-2793	217	24	&	&	CCONJ
taxlaw-2793	217	25	practice	practice	PROPN
taxlaw-2793	217	26	,	,	PUNCT
taxlaw-2793	217	27	mar	mar	PROPN
taxlaw-2793	217	28	.	.	PROPN
taxlaw-2793	217	29	2003	2003	NUM
taxlaw-2793	217	30	,	,	PUNCT
taxlaw-2793	217	31	at	at	ADP
taxlaw-2793	217	32	18	18	NUM
taxlaw-2793	217	33	.	.	PUNCT
taxlaw-2793	217	34	46	46	NUM
taxlaw-2793	217	35	.	.	PUNCT
taxlaw-2793	218	1	i	i	PRON
taxlaw-2793	218	2	d.	d.	PROPN
taxlaw-2793	218	3	47	47	NUM
taxlaw-2793	218	4	.	.	PUNCT
taxlaw-2793	219	1	see	see	VERB
taxlaw-2793	219	2	provisions	provision	NOUN
taxlaw-2793	219	3	concerning	concern	VERB
taxlaw-2793	219	4	the	the	DET
taxlaw-2793	219	5	administration	administration	NOUN
taxlaw-2793	219	6	of	of	ADP
taxlaw-2793	219	7	foreign	foreign	NOUN
taxlaw-2793	219	8	-	-	PUNCT
taxlaw-2793	219	9	funded	fund	VERB
taxlaw-2793	219	10	venture	venture	NOUN
taxlaw-2793	219	11	investment	investment	NOUN
taxlaw-2793	219	12	enterprises	enterprise	NOUN
taxlaw-2793	219	13	(	(	PUNCT
taxlaw-2793	219	14	promulgated	promulgate	VERB
taxlaw-2793	219	15	by	by	ADP
taxlaw-2793	219	16	the	the	DET
taxlaw-2793	219	17	ministry	ministry	PROPN
taxlaw-2793	219	18	of	of	ADP
taxlaw-2793	219	19	foreign	foreign	PROPN
taxlaw-2793	219	20	trade	trade	NOUN
taxlaw-2793	219	21	and	and	CCONJ
taxlaw-2793	219	22	econ	econ	NOUN
taxlaw-2793	219	23	.	.	PUNCT
taxlaw-2793	220	1	cooperation	cooperation	NOUN
taxlaw-2793	220	2	,	,	PUNCT
taxlaw-2793	220	3	jan	jan	PROPN
taxlaw-2793	220	4	.	.	PROPN
taxlaw-2793	220	5	30	30	NUM
taxlaw-2793	220	6	,	,	PUNCT
taxlaw-2793	220	7	2003	2003	NUM
taxlaw-2793	220	8	,	,	PUNCT
taxlaw-2793	220	9	effective	effective	ADJ
taxlaw-2793	220	10	mar	mar	PROPN
taxlaw-2793	220	11	.	.	PROPN
taxlaw-2793	220	12	1	1	NUM
taxlaw-2793	220	13	,	,	PUNCT
taxlaw-2793	220	14	2003	2003	NUM
taxlaw-2793	220	15	)	)	PUNCT
taxlaw-2793	220	16	available	available	ADJ
taxlaw-2793	220	17	at	at	ADP
taxlaw-2793	220	18	http://english.sohu.com/2004/07/04/78/article220847846.shtml	http://english.sohu.com/2004/07/04/78/article220847846.shtml	PROPN
taxlaw-2793	220	19	(	(	PUNCT
taxlaw-2793	220	20	last	last	ADV
taxlaw-2793	220	21	visited	visit	VERB
taxlaw-2793	220	22	feb	feb	PROPN
taxlaw-2793	220	23	.	.	PROPN
taxlaw-2793	220	24	14	14	NUM
taxlaw-2793	220	25	,	,	PUNCT
taxlaw-2793	220	26	2010	2010	NUM
taxlaw-2793	220	27	)	)	PUNCT
taxlaw-2793	220	28	.	.	PUNCT
taxlaw-2793	221	1	48	48	NUM
taxlaw-2793	221	2	.	.	PUNCT
taxlaw-2793	222	1	the	the	DET
taxlaw-2793	222	2	partnership	partnership	NOUN
taxlaw-2793	222	3	enterprise	enterprise	NOUN
taxlaw-2793	222	4	law	law	NOUN
taxlaw-2793	222	5	(	(	PUNCT
taxlaw-2793	222	6	promulgated	promulgate	VERB
taxlaw-2793	222	7	by	by	ADP
taxlaw-2793	222	8	the	the	DET
taxlaw-2793	222	9	nat’l	nat’l	NOUN
taxlaw-2793	222	10	people	people	NOUN
taxlaw-2793	222	11	’s	’s	PART
taxlaw-2793	222	12	cong	cong	PROPN
taxlaw-2793	222	13	.	.	PROPN
taxlaw-2793	222	14	,	,	PUNCT
taxlaw-2793	222	15	feb	feb	PROPN
taxlaw-2793	222	16	.	.	PROPN
taxlaw-2793	222	17	23	23	NUM
taxlaw-2793	222	18	,	,	PUNCT
taxlaw-2793	222	19	1997	1997	NUM
taxlaw-2793	222	20	,	,	PUNCT
taxlaw-2793	222	21	as	as	SCONJ
taxlaw-2793	222	22	amended	amend	VERB
taxlaw-2793	222	23	aug	aug	PROPN
taxlaw-2793	222	24	.	.	PROPN
taxlaw-2793	222	25	27	27	NUM
taxlaw-2793	222	26	,	,	PUNCT
taxlaw-2793	222	27	2006	2006	NUM
taxlaw-2793	222	28	)	)	PUNCT
taxlaw-2793	222	29	available	available	ADJ
taxlaw-2793	222	30	at	at	ADP
taxlaw-2793	222	31	http://www.buyusa.gov/asianow/partnership.doc	http://www.buyusa.gov/asianow/partnership.doc	PROPN
taxlaw-2793	222	32	(	(	PUNCT
taxlaw-2793	222	33	last	last	ADJ
taxlaw-2793	222	34	visited	visit	VERB
taxlaw-2793	222	35	feb	feb	PROPN
taxlaw-2793	222	36	.	.	PROPN
taxlaw-2793	222	37	14	14	NUM
taxlaw-2793	222	38	.	.	PUNCT
taxlaw-2793	222	39	2010	2010	NUM
taxlaw-2793	222	40	)	)	PUNCT
taxlaw-2793	223	1	[	[	X
taxlaw-2793	223	2	hereinafter	hereinafter	NOUN
taxlaw-2793	223	3	partnership	partnership	NOUN
taxlaw-2793	223	4	enterprise	enterprise	NOUN
taxlaw-2793	223	5	law	law	NOUN
taxlaw-2793	223	6	]	]	PUNCT
taxlaw-2793	223	7	.	.	PUNCT
taxlaw-2793	224	1	49	49	NUM
taxlaw-2793	224	2	.	.	PUNCT
taxlaw-2793	225	1	see	see	VERB
taxlaw-2793	225	2	marsh	marsh	PROPN
taxlaw-2793	225	3	et	et	PROPN
taxlaw-2793	225	4	al	al	PROPN
taxlaw-2793	225	5	.	.	PROPN
taxlaw-2793	225	6	,	,	PUNCT
taxlaw-2793	225	7	supra	supra	PROPN
taxlaw-2793	225	8	note	note	PROPN
taxlaw-2793	225	9	8	8	NUM
taxlaw-2793	225	10	;	;	PUNCT
taxlaw-2793	225	11	peng	peng	PROPN
taxlaw-2793	225	12	tao	tao	PROPN
taxlaw-2793	225	13	,	,	PUNCT
taxlaw-2793	225	14	is	be	AUX
taxlaw-2793	225	15	it	it	PRON
taxlaw-2793	225	16	a	a	DET
taxlaw-2793	225	17	good	good	ADJ
taxlaw-2793	225	18	time	time	NOUN
taxlaw-2793	225	19	to	to	PART
taxlaw-2793	225	20	form	form	VERB
taxlaw-2793	225	21	a	a	DET
taxlaw-2793	225	22	chinese	chinese	ADJ
taxlaw-2793	225	23	partnership	partnership	NOUN
taxlaw-2793	225	24	enterprise	enterprise	NOUN
taxlaw-2793	225	25	?	?	PUNCT
taxlaw-2793	225	26	,	,	PUNCT
taxlaw-2793	225	27	china	china	PROPN
taxlaw-2793	225	28	tax	tax	NOUN
taxlaw-2793	225	29	intelligence	intelligence	PROPN
taxlaw-2793	225	30	,	,	PUNCT
taxlaw-2793	225	31	oct	oct	PROPN
taxlaw-2793	225	32	.	.	PROPN
taxlaw-2793	225	33	2007	2007	NUM
taxlaw-2793	225	34	at	at	ADP
taxlaw-2793	225	35	22	22	NUM
taxlaw-2793	225	36	.	.	PUNCT
taxlaw-2793	226	1	50	50	NUM
taxlaw-2793	226	2	.	.	PUNCT
taxlaw-2793	227	1	interview	interview	NOUN
taxlaw-2793	227	2	with	with	ADP
taxlaw-2793	227	3	shuguang	shuguang	PROPN
taxlaw-2793	227	4	li	li	PROPN
taxlaw-2793	227	5	,	,	PUNCT
taxlaw-2793	227	6	professor	professor	PROPN
taxlaw-2793	227	7	,	,	PUNCT
taxlaw-2793	227	8	china	china	PROPN
taxlaw-2793	227	9	university	university	PROPN
taxlaw-2793	227	10	of	of	ADP
taxlaw-2793	227	11	political	political	ADJ
taxlaw-2793	227	12	science	science	NOUN
taxlaw-2793	227	13	and	and	CCONJ
taxlaw-2793	227	14	law	law	NOUN
taxlaw-2793	227	15	,	,	PUNCT
taxlaw-2793	227	16	in	in	ADP
taxlaw-2793	227	17	beijing	beijing	PROPN
taxlaw-2793	227	18	,	,	PUNCT
taxlaw-2793	227	19	china	china	PROPN
taxlaw-2793	227	20	(	(	PUNCT
taxlaw-2793	227	21	aug	aug	PROPN
taxlaw-2793	227	22	.	.	PROPN
taxlaw-2793	227	23	10	10	NUM
taxlaw-2793	227	24	,	,	PUNCT
taxlaw-2793	227	25	2006	2006	NUM
taxlaw-2793	227	26	)	)	PUNCT
taxlaw-2793	227	27	.	.	PUNCT
taxlaw-2793	228	1	professor	professor	PROPN
taxlaw-2793	228	2	li	li	PROPN
taxlaw-2793	228	3	participated	participate	VERB
taxlaw-2793	228	4	in	in	ADP
taxlaw-2793	228	5	the	the	DET
taxlaw-2793	228	6	drafting	drafting	NOUN
taxlaw-2793	228	7	of	of	ADP
taxlaw-2793	228	8	the	the	DET
taxlaw-2793	228	9	partnership	partnership	NOUN
taxlaw-2793	228	10	law	law	NOUN
taxlaw-2793	228	11	.	.	PUNCT
taxlaw-2793	229	1	51	51	NUM
taxlaw-2793	229	2	.	.	PUNCT
taxlaw-2793	230	1	i	i	PRON
taxlaw-2793	230	2	d.	d.	PROPN
taxlaw-2793	230	3	2010	2010	NUM
taxlaw-2793	230	4	]	]	PUNCT
taxlaw-2793	230	5	“	"	PUNCT
taxlaw-2793	230	6	establishme't	establishme't	PROPN
taxlaw-2793	230	7	”	"	PUNCT
taxlaw-2793	230	8	i	i	PRON
taxlaw-2793	230	9	'	'	PUNCT
taxlaw-2793	230	10	chi'ese	chi'ese	ADJ
taxlaw-2793	230	11	tax	tax	NOUN
taxlaw-2793	230	12	59	59	NUM
taxlaw-2793	230	13	invested	invest	VERB
taxlaw-2793	230	14	partnerships	partnership	NOUN
taxlaw-2793	230	15	(	(	PUNCT
taxlaw-2793	230	16	fips	fip	NOUN
taxlaw-2793	230	17	)	)	PUNCT
taxlaw-2793	230	18	can	can	AUX
taxlaw-2793	230	19	be	be	AUX
taxlaw-2793	230	20	established	establish	VERB
taxlaw-2793	230	21	only	only	ADV
taxlaw-2793	230	22	pursuant	pursuant	ADJ
taxlaw-2793	230	23	to	to	ADP
taxlaw-2793	230	24	further	further	ADJ
taxlaw-2793	230	25	regulations	regulation	NOUN
taxlaw-2793	230	26	issued	issue	VERB
taxlaw-2793	230	27	by	by	ADP
taxlaw-2793	230	28	the	the	DET
taxlaw-2793	230	29	state	state	NOUN
taxlaw-2793	230	30	council.52	council.52	NOUN
taxlaw-2793	230	31	in	in	ADP
taxlaw-2793	230	32	designing	design	VERB
taxlaw-2793	230	33	such	such	ADJ
taxlaw-2793	230	34	regulations	regulation	NOUN
taxlaw-2793	230	35	,	,	PUNCT
taxlaw-2793	230	36	which	which	PRON
taxlaw-2793	230	37	have	have	AUX
taxlaw-2793	230	38	not	not	PART
taxlaw-2793	230	39	yet	yet	ADV
taxlaw-2793	230	40	been	be	AUX
taxlaw-2793	230	41	issued	issue	VERB
taxlaw-2793	230	42	,	,	PUNCT
taxlaw-2793	230	43	the	the	DET
taxlaw-2793	230	44	state	state	NOUN
taxlaw-2793	230	45	council	council	PROPN
taxlaw-2793	230	46	faces	face	VERB
taxlaw-2793	230	47	a	a	DET
taxlaw-2793	230	48	dilemma	dilemma	NOUN
taxlaw-2793	230	49	.	.	PUNCT
taxlaw-2793	231	1	on	on	ADP
taxlaw-2793	231	2	one	one	NUM
taxlaw-2793	231	3	hand	hand	NOUN
taxlaw-2793	231	4	,	,	PUNCT
taxlaw-2793	231	5	the	the	DET
taxlaw-2793	231	6	regulation	regulation	NOUN
taxlaw-2793	231	7	of	of	ADP
taxlaw-2793	231	8	fips	fips	PROPN
taxlaw-2793	231	9	needs	need	VERB
taxlaw-2793	231	10	to	to	PART
taxlaw-2793	231	11	generally	generally	ADV
taxlaw-2793	231	12	conform	conform	VERB
taxlaw-2793	231	13	to	to	ADP
taxlaw-2793	231	14	regulations	regulation	NOUN
taxlaw-2793	231	15	governing	govern	VERB
taxlaw-2793	231	16	other	other	ADJ
taxlaw-2793	231	17	fies	fie	NOUN
taxlaw-2793	231	18	:	:	PUNCT
taxlaw-2793	231	19	if	if	SCONJ
taxlaw-2793	231	20	the	the	DET
taxlaw-2793	231	21	former	former	NOUN
taxlaw-2793	231	22	is	be	AUX
taxlaw-2793	231	23	significantly	significantly	ADV
taxlaw-2793	231	24	more	more	ADV
taxlaw-2793	231	25	relaxed	relaxed	ADJ
taxlaw-2793	231	26	than	than	ADP
taxlaw-2793	231	27	the	the	DET
taxlaw-2793	231	28	latter	latter	ADJ
taxlaw-2793	231	29	,	,	PUNCT
taxlaw-2793	231	30	then	then	ADV
taxlaw-2793	231	31	many	many	ADJ
taxlaw-2793	231	32	foreign	foreign	ADJ
taxlaw-2793	231	33	businesses	business	NOUN
taxlaw-2793	231	34	will	will	AUX
taxlaw-2793	231	35	abandon	abandon	VERB
taxlaw-2793	231	36	the	the	DET
taxlaw-2793	231	37	traditional	traditional	ADJ
taxlaw-2793	231	38	rigid	rigid	ADJ
taxlaw-2793	231	39	fie	fie	NOUN
taxlaw-2793	231	40	forms	form	NOUN
taxlaw-2793	231	41	in	in	ADP
taxlaw-2793	231	42	favor	favor	NOUN
taxlaw-2793	231	43	of	of	ADP
taxlaw-2793	231	44	the	the	DET
taxlaw-2793	231	45	more	more	ADV
taxlaw-2793	231	46	flexible	flexible	ADJ
taxlaw-2793	231	47	partnership	partnership	NOUN
taxlaw-2793	231	48	form.53	form.53	NOUN
taxlaw-2793	231	49	this	this	PRON
taxlaw-2793	231	50	could	could	AUX
taxlaw-2793	231	51	lead	lead	VERB
taxlaw-2793	231	52	to	to	ADP
taxlaw-2793	231	53	an	an	DET
taxlaw-2793	231	54	opening	opening	NOUN
taxlaw-2793	231	55	in	in	ADP
taxlaw-2793	231	56	the	the	DET
taxlaw-2793	231	57	fie	fie	NOUN
taxlaw-2793	231	58	control	control	NOUN
taxlaw-2793	231	59	regime	regime	NOUN
taxlaw-2793	231	60	with	with	ADP
taxlaw-2793	231	61	unpredictable	unpredictable	ADJ
taxlaw-2793	231	62	consequences	consequence	NOUN
taxlaw-2793	231	63	.	.	PUNCT
taxlaw-2793	232	1	“	"	PUNCT
taxlaw-2793	232	2	on	on	ADP
taxlaw-2793	232	3	the	the	DET
taxlaw-2793	232	4	other	other	ADJ
taxlaw-2793	232	5	hand	hand	NOUN
taxlaw-2793	232	6	,	,	PUNCT
taxlaw-2793	232	7	keeping	keep	VERB
taxlaw-2793	232	8	fips	fip	NOUN
taxlaw-2793	232	9	in	in	ADP
taxlaw-2793	232	10	parity	parity	NOUN
taxlaw-2793	232	11	with	with	ADP
taxlaw-2793	232	12	traditional	traditional	ADJ
taxlaw-2793	232	13	fies	fie	NOUN
taxlaw-2793	232	14	would	would	AUX
taxlaw-2793	232	15	largely	largely	ADV
taxlaw-2793	232	16	deprive	deprive	VERB
taxlaw-2793	232	17	fips	fip	NOUN
taxlaw-2793	232	18	of	of	ADP
taxlaw-2793	232	19	the	the	DET
taxlaw-2793	232	20	attractions	attraction	NOUN
taxlaw-2793	232	21	of	of	ADP
taxlaw-2793	232	22	the	the	DET
taxlaw-2793	232	23	partnership	partnership	NOUN
taxlaw-2793	232	24	form	form	NOUN
taxlaw-2793	232	25	,	,	PUNCT
taxlaw-2793	232	26	and	and	CCONJ
taxlaw-2793	232	27	essentially	essentially	ADV
taxlaw-2793	232	28	defeat	defeat	VERB
taxlaw-2793	232	29	the	the	DET
taxlaw-2793	232	30	purpose	purpose	NOUN
taxlaw-2793	232	31	”	"	PUNCT
taxlaw-2793	232	32	of	of	ADP
taxlaw-2793	232	33	enacting	enact	VERB
taxlaw-2793	232	34	the	the	DET
taxlaw-2793	232	35	legislation.54	legislation.54	PROPN
taxlaw-2793	232	36	however	however	ADV
taxlaw-2793	232	37	,	,	PUNCT
taxlaw-2793	232	38	in	in	ADP
taxlaw-2793	232	39	discussions	discussion	NOUN
taxlaw-2793	232	40	preceding	precede	VERB
taxlaw-2793	232	41	the	the	DET
taxlaw-2793	232	42	adoption	adoption	NOUN
taxlaw-2793	232	43	of	of	ADP
taxlaw-2793	232	44	the	the	DET
taxlaw-2793	232	45	revised	revise	VERB
taxlaw-2793	232	46	partnership	partnership	NOUN
taxlaw-2793	232	47	enterprise	enterprise	NOUN
taxlaw-2793	232	48	law	law	NOUN
taxlaw-2793	232	49	,	,	PUNCT
taxlaw-2793	232	50	it	it	PRON
taxlaw-2793	232	51	was	be	AUX
taxlaw-2793	232	52	clearly	clearly	ADV
taxlaw-2793	232	53	understood	understand	VERB
taxlaw-2793	232	54	that	that	SCONJ
taxlaw-2793	232	55	the	the	DET
taxlaw-2793	232	56	partnership	partnership	NOUN
taxlaw-2793	232	57	form	form	NOUN
taxlaw-2793	232	58	was	be	AUX
taxlaw-2793	232	59	necessary	necessary	ADJ
taxlaw-2793	232	60	for	for	ADP
taxlaw-2793	232	61	venture	venture	NOUN
taxlaw-2793	232	62	capital	capital	NOUN
taxlaw-2793	232	63	development.55	development.55	NOUN
taxlaw-2793	232	64	indeed	indeed	ADV
taxlaw-2793	232	65	,	,	PUNCT
taxlaw-2793	232	66	some	some	PRON
taxlaw-2793	232	67	of	of	ADP
taxlaw-2793	232	68	the	the	DET
taxlaw-2793	232	69	strongest	strong	ADJ
taxlaw-2793	232	70	interest	interest	NOUN
taxlaw-2793	232	71	in	in	ADP
taxlaw-2793	232	72	the	the	DET
taxlaw-2793	232	73	newly	newly	ADV
taxlaw-2793	232	74	available	available	ADJ
taxlaw-2793	232	75	partnership	partnership	NOUN
taxlaw-2793	232	76	form	form	NOUN
taxlaw-2793	232	77	has	have	AUX
taxlaw-2793	232	78	come	come	VERB
taxlaw-2793	232	79	from	from	ADP
taxlaw-2793	232	80	chinese	chinese	ADJ
taxlaw-2793	232	81	and	and	CCONJ
taxlaw-2793	232	82	foreign	foreign	ADJ
taxlaw-2793	232	83	financial	financial	ADJ
taxlaw-2793	232	84	operators	operator	NOUN
taxlaw-2793	232	85	looking	look	VERB
taxlaw-2793	232	86	to	to	PART
taxlaw-2793	232	87	establish	establish	VERB
taxlaw-2793	232	88	onshore	onshore	NOUN
taxlaw-2793	232	89	,	,	PUNCT
taxlaw-2793	232	90	rmbdenominated	rmbdenominate	VERB
taxlaw-2793	232	91	funds.56	funds.56	NOUN
taxlaw-2793	232	92	it	it	PRON
taxlaw-2793	232	93	is	be	AUX
taxlaw-2793	232	94	possible	possible	ADJ
taxlaw-2793	232	95	that	that	SCONJ
taxlaw-2793	232	96	regulations	regulation	NOUN
taxlaw-2793	232	97	for	for	ADP
taxlaw-2793	232	98	establishing	establish	VERB
taxlaw-2793	232	99	fips	fip	NOUN
taxlaw-2793	232	100	will	will	AUX
taxlaw-2793	232	101	be	be	AUX
taxlaw-2793	232	102	issued	issue	VERB
taxlaw-2793	232	103	specifically	specifically	ADV
taxlaw-2793	232	104	for	for	ADP
taxlaw-2793	232	105	the	the	DET
taxlaw-2793	232	106	vc	vc	PROPN
taxlaw-2793	232	107	and	and	CCONJ
taxlaw-2793	232	108	pe	pe	PROPN
taxlaw-2793	232	109	industries	industry	NOUN
taxlaw-2793	232	110	,	,	PUNCT
taxlaw-2793	232	111	much	much	ADV
taxlaw-2793	232	112	as	as	SCONJ
taxlaw-2793	232	113	regulations	regulation	NOUN
taxlaw-2793	232	114	for	for	ADP
taxlaw-2793	232	115	establishing	establish	VERB
taxlaw-2793	232	116	branches	branch	NOUN
taxlaw-2793	232	117	of	of	ADP
taxlaw-2793	232	118	foreign	foreign	ADJ
taxlaw-2793	232	119	corporations	corporation	NOUN
taxlaw-2793	232	120	were	be	AUX
taxlaw-2793	232	121	issued	issue	VERB
taxlaw-2793	232	122	for	for	ADP
taxlaw-2793	232	123	select	select	ADJ
taxlaw-2793	232	124	financial	financial	ADJ
taxlaw-2793	232	125	industries.57	industries.57	NOUN
taxlaw-2793	232	126	what	what	PRON
taxlaw-2793	232	127	is	be	AUX
taxlaw-2793	232	128	more	more	ADV
taxlaw-2793	232	129	difficult	difficult	ADJ
taxlaw-2793	232	130	to	to	PART
taxlaw-2793	232	131	predict	predict	VERB
taxlaw-2793	232	132	is	be	AUX
taxlaw-2793	232	133	whether	whether	SCONJ
taxlaw-2793	232	134	the	the	DET
taxlaw-2793	232	135	recent	recent	ADJ
taxlaw-2793	232	136	and	and	CCONJ
taxlaw-2793	232	137	imminent	imminent	ADJ
taxlaw-2793	232	138	advances	advance	NOUN
taxlaw-2793	232	139	in	in	ADP
taxlaw-2793	232	140	the	the	DET
taxlaw-2793	232	141	use	use	NOUN
taxlaw-2793	232	142	of	of	ADP
taxlaw-2793	232	143	non	non	ADJ
taxlaw-2793	232	144	-	-	ADJ
taxlaw-2793	232	145	corporate	corporate	ADJ
taxlaw-2793	232	146	forms	form	NOUN
taxlaw-2793	232	147	(	(	PUNCT
taxlaw-2793	232	148	nonlegal	nonlegal	ADJ
taxlaw-2793	232	149	person	person	NOUN
taxlaw-2793	232	150	cjvs	cjvs	NOUN
taxlaw-2793	232	151	and	and	CCONJ
taxlaw-2793	232	152	partnerships	partnership	NOUN
taxlaw-2793	232	153	)	)	PUNCT
taxlaw-2793	232	154	in	in	ADP
taxlaw-2793	232	155	the	the	DET
taxlaw-2793	232	156	context	context	NOUN
taxlaw-2793	232	157	of	of	ADP
taxlaw-2793	232	158	investment	investment	NOUN
taxlaw-2793	232	159	businesses	business	NOUN
taxlaw-2793	232	160	will	will	AUX
taxlaw-2793	232	161	transform	transform	VERB
taxlaw-2793	232	162	the	the	DET
taxlaw-2793	232	163	general	general	ADJ
taxlaw-2793	232	164	bias	bias	NOUN
taxlaw-2793	232	165	against	against	ADP
taxlaw-2793	232	166	unincorporated	unincorporated	ADJ
taxlaw-2793	232	167	forms	form	NOUN
taxlaw-2793	232	168	of	of	ADP
taxlaw-2793	232	169	fdi	fdi	NOUN
taxlaw-2793	232	170	.	.	PUNCT
taxlaw-2793	233	1	because	because	SCONJ
taxlaw-2793	233	2	of	of	ADP
taxlaw-2793	233	3	that	that	DET
taxlaw-2793	233	4	bias	bias	NOUN
taxlaw-2793	233	5	,	,	PUNCT
taxlaw-2793	233	6	foreign	foreign	ADJ
taxlaw-2793	233	7	companies	company	NOUN
taxlaw-2793	233	8	(	(	PUNCT
taxlaw-2793	233	9	outside	outside	ADP
taxlaw-2793	233	10	the	the	DET
taxlaw-2793	233	11	few	few	ADJ
taxlaw-2793	233	12	sectors	sector	NOUN
taxlaw-2793	233	13	where	where	SCONJ
taxlaw-2793	233	14	business	business	NOUN
taxlaw-2793	233	15	operations	operation	NOUN
taxlaw-2793	233	16	through	through	ADP
taxlaw-2793	233	17	the	the	DET
taxlaw-2793	233	18	ro	ro	PROPN
taxlaw-2793	233	19	and	and	CCONJ
taxlaw-2793	233	20	branch	branch	NOUN
taxlaw-2793	233	21	forms	form	NOUN
taxlaw-2793	233	22	are	be	AUX
taxlaw-2793	233	23	permitted	permit	VERB
taxlaw-2793	233	24	)	)	PUNCT
taxlaw-2793	233	25	have	have	AUX
taxlaw-2793	233	26	in	in	ADP
taxlaw-2793	233	27	the	the	DET
taxlaw-2793	233	28	past	past	NOUN
taxlaw-2793	233	29	been	be	AUX
taxlaw-2793	233	30	found	find	VERB
taxlaw-2793	233	31	to	to	PART
taxlaw-2793	233	32	have	have	VERB
taxlaw-2793	233	33	establishments	establishment	NOUN
taxlaw-2793	233	34	in	in	ADP
taxlaw-2793	233	35	china	china	PROPN
taxlaw-2793	233	36	for	for	ADP
taxlaw-2793	233	37	tax	tax	NOUN
taxlaw-2793	233	38	purposes	purpose	NOUN
taxlaw-2793	233	39	mostly	mostly	ADV
taxlaw-2793	233	40	in	in	ADP
taxlaw-2793	233	41	connection	connection	NOUN
taxlaw-2793	233	42	with	with	ADP
taxlaw-2793	233	43	the	the	DET
taxlaw-2793	233	44	exploration	exploration	NOUN
taxlaw-2793	233	45	and	and	CCONJ
taxlaw-2793	233	46	extraction	extraction	NOUN
taxlaw-2793	233	47	of	of	ADP
taxlaw-2793	233	48	natural	natural	ADJ
taxlaw-2793	233	49	52	52	NUM
taxlaw-2793	233	50	.	.	PUNCT
taxlaw-2793	233	51	partnership	partnership	NOUN
taxlaw-2793	233	52	enterprise	enterprise	NOUN
taxlaw-2793	233	53	law	law	NOUN
taxlaw-2793	233	54	,	,	PUNCT
taxlaw-2793	233	55	supra	supra	PROPN
taxlaw-2793	233	56	note	note	NOUN
taxlaw-2793	233	57	48	48	NUM
taxlaw-2793	233	58	,	,	PUNCT
taxlaw-2793	233	59	art	art	NOUN
taxlaw-2793	233	60	.	.	PUNCT
taxlaw-2793	234	1	108	108	NUM
taxlaw-2793	234	2	.	.	X
taxlaw-2793	235	1	53	53	NUM
taxlaw-2793	235	2	.	.	PUNCT
taxlaw-2793	236	1	for	for	ADP
taxlaw-2793	236	2	further	further	ADJ
taxlaw-2793	236	3	discussion	discussion	NOUN
taxlaw-2793	236	4	of	of	ADP
taxlaw-2793	236	5	this	this	DET
taxlaw-2793	236	6	dilemma	dilemma	NOUN
taxlaw-2793	236	7	and	and	CCONJ
taxlaw-2793	236	8	draft	draft	NOUN
taxlaw-2793	236	9	fip	fip	PROPN
taxlaw-2793	236	10	regulations	regulation	NOUN
taxlaw-2793	236	11	circulated	circulate	VERB
taxlaw-2793	236	12	in	in	ADP
taxlaw-2793	236	13	2007	2007	NUM
taxlaw-2793	236	14	,	,	PUNCT
taxlaw-2793	236	15	see	see	VERB
taxlaw-2793	236	16	wei	wei	PROPN
taxlaw-2793	236	17	cui	cui	PROPN
taxlaw-2793	236	18	,	,	PUNCT
taxlaw-2793	236	19	china	china	PROPN
taxlaw-2793	236	20	:	:	PUNCT
taxlaw-2793	236	21	will	will	AUX
taxlaw-2793	236	22	partnership	partnership	NOUN
taxlaw-2793	236	23	law	law	NOUN
taxlaw-2793	236	24	be	be	AUX
taxlaw-2793	236	25	worth	worth	ADJ
taxlaw-2793	236	26	it	it	PRON
taxlaw-2793	236	27	?	?	PUNCT
taxlaw-2793	236	28	,	,	PUNCT
taxlaw-2793	236	29	xxvii	xxvii	VERB
taxlaw-2793	236	30	int’l	int’l	NUM
taxlaw-2793	236	31	fin	fin	NOUN
taxlaw-2793	236	32	.	.	PUNCT
taxlaw-2793	237	1	l.	l.	PROPN
taxlaw-2793	237	2	rev	rev	PROPN
taxlaw-2793	237	3	.	.	PROPN
taxlaw-2793	237	4	,	,	PUNCT
taxlaw-2793	237	5	sept	sept	PROPN
taxlaw-2793	237	6	.	.	PROPN
taxlaw-2793	237	7	2008	2008	NUM
taxlaw-2793	237	8	,	,	PUNCT
taxlaw-2793	237	9	at	at	ADP
taxlaw-2793	237	10	30–32	30–32	NUM
taxlaw-2793	237	11	.	.	PROPN
taxlaw-2793	237	12	54	54	NUM
taxlaw-2793	237	13	.	.	PUNCT
taxlaw-2793	238	1	i	i	PRON
taxlaw-2793	238	2	d.	d.	PROPN
taxlaw-2793	238	3	55	55	NUM
taxlaw-2793	238	4	.	.	PUNCT
taxlaw-2793	239	1	see	see	VERB
taxlaw-2793	239	2	ruihua	ruihua	PROPN
taxlaw-2793	239	3	sun	sun	PROPN
taxlaw-2793	239	4	,	,	PUNCT
taxlaw-2793	239	5	china	china	PROPN
taxlaw-2793	239	6	’s	’s	PART
taxlaw-2793	239	7	venture	venture	NOUN
taxlaw-2793	239	8	capital	capital	NOUN
taxlaw-2793	239	9	at	at	ADP
taxlaw-2793	239	10	a	a	DET
taxlaw-2793	239	11	turning	turning	NOUN
taxlaw-2793	239	12	point	point	NOUN
taxlaw-2793	239	13	,	,	PUNCT
taxlaw-2793	239	14	130	130	NUM
taxlaw-2793	239	15	new	new	ADJ
taxlaw-2793	239	16	econ	econ	NOUN
taxlaw-2793	239	17	.	.	PUNCT
taxlaw-2793	240	1	wkly	wkly	PROPN
taxlaw-2793	240	2	,	,	PUNCT
taxlaw-2793	240	3	april	april	PROPN
taxlaw-2793	240	4	3	3	NUM
taxlaw-2793	240	5	,	,	PUNCT
taxlaw-2793	240	6	2007	2007	NUM
taxlaw-2793	240	7	(	(	PUNCT
taxlaw-2793	240	8	in	in	ADP
taxlaw-2793	240	9	mandarin	mandarin	NOUN
taxlaw-2793	240	10	)	)	PUNCT
taxlaw-2793	240	11	,	,	PUNCT
taxlaw-2793	240	12	available	available	ADJ
taxlaw-2793	240	13	at	at	ADP
taxlaw-2793	240	14	http://www.daokan.com/articleshow.asp?articleid=2310&articlepage=1	http://www.daokan.com/articleshow.asp?articleid=2310&articlepage=1	PROPN
taxlaw-2793	240	15	(	(	PUNCT
taxlaw-2793	240	16	last	last	ADJ
taxlaw-2793	240	17	visited	visit	VERB
taxlaw-2793	240	18	feb	feb	PROPN
taxlaw-2793	240	19	.	.	PROPN
taxlaw-2793	240	20	14	14	NUM
taxlaw-2793	240	21	,	,	PUNCT
taxlaw-2793	240	22	2010	2010	NUM
taxlaw-2793	240	23	)	)	PUNCT
taxlaw-2793	240	24	.	.	PUNCT
taxlaw-2793	241	1	56	56	X
taxlaw-2793	241	2	.	.	X
taxlaw-2793	241	3	see	see	VERB
taxlaw-2793	241	4	rick	rick	PROPN
taxlaw-2793	241	5	carew	carew	PROPN
taxlaw-2793	241	6	,	,	PUNCT
taxlaw-2793	241	7	china	china	PROPN
taxlaw-2793	241	8	cheers	cheer	VERB
taxlaw-2793	241	9	private	private	ADJ
taxlaw-2793	241	10	-	-	PUNCT
taxlaw-2793	241	11	equity	equity	NOUN
taxlaw-2793	241	12	home	home	NOUN
taxlaw-2793	241	13	teams	team	NOUN
taxlaw-2793	241	14	,	,	PUNCT
taxlaw-2793	242	1	wall	wall	PROPN
taxlaw-2793	242	2	st	st	PROPN
taxlaw-2793	242	3	.	.	PROPN
taxlaw-2793	242	4	j.	j.	PROPN
taxlaw-2793	242	5	,	,	PUNCT
taxlaw-2793	242	6	sept	sept	PROPN
taxlaw-2793	242	7	.	.	PROPN
taxlaw-2793	242	8	14	14	NUM
taxlaw-2793	242	9	,	,	PUNCT
taxlaw-2793	242	10	2007	2007	NUM
taxlaw-2793	242	11	,	,	PUNCT
taxlaw-2793	242	12	at	at	ADP
taxlaw-2793	242	13	c1	c1	PROPN
taxlaw-2793	242	14	;	;	PUNCT
taxlaw-2793	242	15	rick	rick	PROPN
taxlaw-2793	242	16	carew	carew	PROPN
taxlaw-2793	242	17	,	,	PUNCT
taxlaw-2793	242	18	chinese	chinese	ADJ
taxlaw-2793	242	19	private	private	ADJ
taxlaw-2793	242	20	-	-	PUNCT
taxlaw-2793	242	21	equity	equity	NOUN
taxlaw-2793	242	22	fund	fund	NOUN
taxlaw-2793	242	23	’s	’s	PART
taxlaw-2793	242	24	'	'	PUNCT
taxlaw-2793	242	25	ew	ew	ADJ
taxlaw-2793	242	26	role	role	NOUN
taxlaw-2793	242	27	,	,	PUNCT
taxlaw-2793	242	28	wall	wall	PROPN
taxlaw-2793	242	29	st	st	PROPN
taxlaw-2793	242	30	.	.	PROPN
taxlaw-2793	242	31	j.	j.	PROPN
taxlaw-2793	242	32	,	,	PUNCT
taxlaw-2793	242	33	nov	nov	PROPN
taxlaw-2793	242	34	.	.	PROPN
taxlaw-2793	242	35	23	23	NUM
taxlaw-2793	242	36	,	,	PUNCT
taxlaw-2793	242	37	2007	2007	NUM
taxlaw-2793	242	38	,	,	PUNCT
taxlaw-2793	242	39	at	at	ADP
taxlaw-2793	242	40	c3	c3	PROPN
taxlaw-2793	242	41	;	;	PUNCT
taxlaw-2793	242	42	rick	rick	PROPN
taxlaw-2793	242	43	carew	carew	PROPN
taxlaw-2793	242	44	,	,	PUNCT
taxlaw-2793	242	45	'	'	PUNCT
taxlaw-2793	242	46	ew	ew	INTJ
taxlaw-2793	242	47	private	private	ADJ
taxlaw-2793	242	48	-	-	PUNCT
taxlaw-2793	242	49	equity	equity	NOUN
taxlaw-2793	242	50	fund	fund	NOUN
taxlaw-2793	242	51	targets	target	NOUN
taxlaw-2793	242	52	deals	deal	NOUN
taxlaw-2793	242	53	in	in	ADP
taxlaw-2793	242	54	china	china	PROPN
taxlaw-2793	242	55	,	,	PUNCT
taxlaw-2793	242	56	wall	wall	PROPN
taxlaw-2793	242	57	st	st	PROPN
taxlaw-2793	242	58	.	.	PROPN
taxlaw-2793	242	59	j.	j.	PROPN
taxlaw-2793	242	60	,	,	PUNCT
taxlaw-2793	242	61	feb	feb	PROPN
taxlaw-2793	242	62	.	.	PROPN
taxlaw-2793	242	63	4	4	NUM
taxlaw-2793	242	64	,	,	PUNCT
taxlaw-2793	242	65	2008	2008	NUM
taxlaw-2793	242	66	,	,	PUNCT
taxlaw-2793	242	67	at	at	ADP
taxlaw-2793	242	68	c3	c3	PROPN
taxlaw-2793	242	69	;	;	PUNCT
taxlaw-2793	242	70	china	china	PROPN
taxlaw-2793	242	71	onshore	onshore	PROPN
taxlaw-2793	242	72	private	private	ADJ
taxlaw-2793	242	73	equity	equity	NOUN
taxlaw-2793	242	74	funds	fund	NOUN
taxlaw-2793	242	75	(	(	PUNCT
taxlaw-2793	242	76	clifford	clifford	PROPN
taxlaw-2793	242	77	chance	chance	PROPN
taxlaw-2793	242	78	client	client	PROPN
taxlaw-2793	242	79	briefing	briefing	PROPN
taxlaw-2793	242	80	)	)	PUNCT
taxlaw-2793	242	81	,	,	PUNCT
taxlaw-2793	242	82	nov	nov	PROPN
taxlaw-2793	242	83	.	.	PROPN
taxlaw-2793	242	84	2007	2007	NUM
taxlaw-2793	242	85	(	(	PUNCT
taxlaw-2793	242	86	on	on	ADP
taxlaw-2793	242	87	file	file	NOUN
taxlaw-2793	242	88	with	with	ADP
taxlaw-2793	242	89	author	author	NOUN
taxlaw-2793	242	90	)	)	PUNCT
taxlaw-2793	242	91	.	.	PUNCT
taxlaw-2793	243	1	57	57	NUM
taxlaw-2793	243	2	.	.	X
taxlaw-2793	243	3	see	see	VERB
taxlaw-2793	243	4	rick	rick	PROPN
taxlaw-2793	243	5	carew	carew	PROPN
taxlaw-2793	243	6	,	,	PUNCT
taxlaw-2793	243	7	buyout	buyout	NOUN
taxlaw-2793	243	8	firms	firm	NOUN
taxlaw-2793	243	9	race	race	VERB
taxlaw-2793	243	10	to	to	PART
taxlaw-2793	243	11	build	build	VERB
taxlaw-2793	243	12	yuan	yuan	NOUN
taxlaw-2793	243	13	funds	fund	NOUN
taxlaw-2793	243	14	to	to	PART
taxlaw-2793	243	15	tap	tap	VERB
taxlaw-2793	243	16	china	china	PROPN
taxlaw-2793	243	17	,	,	PUNCT
taxlaw-2793	243	18	wall	wall	PROPN
taxlaw-2793	243	19	st	st	PROPN
taxlaw-2793	243	20	.	.	PROPN
taxlaw-2793	243	21	j.	j.	PROPN
taxlaw-2793	243	22	,	,	PUNCT
taxlaw-2793	243	23	aug	aug	PROPN
taxlaw-2793	243	24	.	.	PROPN
taxlaw-2793	243	25	21	21	NUM
taxlaw-2793	243	26	,	,	PUNCT
taxlaw-2793	243	27	2009	2009	NUM
taxlaw-2793	243	28	,	,	PUNCT
taxlaw-2793	243	29	at	at	ADP
taxlaw-2793	243	30	c2	c2	PROPN
taxlaw-2793	243	31	(	(	PUNCT
taxlaw-2793	243	32	reporting	report	VERB
taxlaw-2793	243	33	that	that	SCONJ
taxlaw-2793	243	34	draft	draft	NOUN
taxlaw-2793	243	35	rules	rule	NOUN
taxlaw-2793	243	36	governing	govern	VERB
taxlaw-2793	243	37	yuan	yuan	ADJ
taxlaw-2793	243	38	private	private	ADJ
taxlaw-2793	243	39	-	-	PUNCT
taxlaw-2793	243	40	equity	equity	NOUN
taxlaw-2793	243	41	funds	fund	NOUN
taxlaw-2793	243	42	are	be	AUX
taxlaw-2793	243	43	in	in	ADP
taxlaw-2793	243	44	the	the	DET
taxlaw-2793	243	45	hands	hand	NOUN
taxlaw-2793	243	46	of	of	ADP
taxlaw-2793	243	47	china	china	PROPN
taxlaw-2793	243	48	’s	’s	PART
taxlaw-2793	243	49	cabinet	cabinet	PROPN
taxlaw-2793	243	50	)	)	PUNCT
taxlaw-2793	243	51	.	.	PUNCT
taxlaw-2793	244	1	60	60	NUM
taxlaw-2793	244	2	columbia	columbia	PROPN
taxlaw-2793	244	3	jour'al	jour'al	PROPN
taxlaw-2793	244	4	of	of	ADP
taxlaw-2793	244	5	tax	tax	NOUN
taxlaw-2793	244	6	law	law	NOUN
taxlaw-2793	244	7	[	[	X
taxlaw-2793	244	8	vol	vol	NOUN
taxlaw-2793	244	9	.	.	PUNCT
taxlaw-2793	245	1	1:46	1:46	NUM
taxlaw-2793	245	2	resources	resource	NOUN
taxlaw-2793	245	3	,	,	PUNCT
taxlaw-2793	245	4	construction	construction	NOUN
taxlaw-2793	245	5	and	and	CCONJ
taxlaw-2793	245	6	installation	installation	NOUN
taxlaw-2793	245	7	projects	project	NOUN
taxlaw-2793	245	8	,	,	PUNCT
taxlaw-2793	245	9	and	and	CCONJ
taxlaw-2793	245	10	other	other	ADJ
taxlaw-2793	245	11	activities	activity	NOUN
taxlaw-2793	245	12	of	of	ADP
taxlaw-2793	245	13	a	a	DET
taxlaw-2793	245	14	relatively	relatively	ADV
taxlaw-2793	245	15	temporary	temporary	ADJ
taxlaw-2793	245	16	nature.58	nature.58	NOUN
taxlaw-2793	245	17	the	the	DET
taxlaw-2793	245	18	introduction	introduction	NOUN
taxlaw-2793	245	19	of	of	ADP
taxlaw-2793	245	20	investment	investment	NOUN
taxlaw-2793	245	21	or	or	CCONJ
taxlaw-2793	245	22	operating	operate	VERB
taxlaw-2793	245	23	partnerships	partnership	NOUN
taxlaw-2793	245	24	(	(	PUNCT
taxlaw-2793	245	25	or	or	CCONJ
taxlaw-2793	245	26	partnership	partnership	NOUN
taxlaw-2793	245	27	-	-	PUNCT
taxlaw-2793	245	28	like	like	ADJ
taxlaw-2793	245	29	entities	entity	NOUN
taxlaw-2793	245	30	)	)	PUNCT
taxlaw-2793	245	31	would	would	AUX
taxlaw-2793	245	32	create	create	VERB
taxlaw-2793	245	33	significant	significant	ADJ
taxlaw-2793	245	34	new	new	ADJ
taxlaw-2793	245	35	challenges	challenge	NOUN
taxlaw-2793	245	36	for	for	ADP
taxlaw-2793	245	37	tax	tax	NOUN
taxlaw-2793	245	38	rules	rule	NOUN
taxlaw-2793	245	39	,	,	PUNCT
taxlaw-2793	245	40	as	as	SCONJ
taxlaw-2793	245	41	further	far	ADV
taxlaw-2793	245	42	discussed	discuss	VERB
taxlaw-2793	245	43	in	in	ADP
taxlaw-2793	245	44	sections	section	NOUN
taxlaw-2793	245	45	ii.c	ii.c	VERB
taxlaw-2793	245	46	and	and	CCONJ
taxlaw-2793	245	47	iii.b	iii.b	PRON
taxlaw-2793	245	48	,	,	PUNCT
taxlaw-2793	245	49	infra	infra	NOUN
taxlaw-2793	245	50	.	.	PUNCT
taxlaw-2793	246	1	c.	c.	PROPN
taxlaw-2793	246	2	increased	increase	VERB
taxlaw-2793	246	3	foreign	foreign	ADJ
taxlaw-2793	246	4	portfolio	portfolio	NOUN
taxlaw-2793	246	5	investment	investment	NOUN
taxlaw-2793	246	6	besides	besides	SCONJ
taxlaw-2793	246	7	giving	give	VERB
taxlaw-2793	246	8	impetus	impetus	NOUN
taxlaw-2793	246	9	to	to	ADP
taxlaw-2793	246	10	the	the	DET
taxlaw-2793	246	11	development	development	NOUN
taxlaw-2793	246	12	of	of	ADP
taxlaw-2793	246	13	non	non	ADJ
taxlaw-2793	246	14	-	-	ADJ
taxlaw-2793	246	15	corporate	corporate	ADJ
taxlaw-2793	246	16	business	business	NOUN
taxlaw-2793	246	17	forms	form	NOUN
taxlaw-2793	246	18	,	,	PUNCT
taxlaw-2793	246	19	foreign	foreign	ADJ
taxlaw-2793	246	20	investments	investment	NOUN
taxlaw-2793	246	21	in	in	ADP
taxlaw-2793	246	22	chinese	chinese	PROPN
taxlaw-2793	246	23	vc	vc	PROPN
taxlaw-2793	246	24	and	and	CCONJ
taxlaw-2793	246	25	pe	pe	PROPN
taxlaw-2793	246	26	funds	fund	NOUN
taxlaw-2793	246	27	also	also	ADV
taxlaw-2793	246	28	represent	represent	VERB
taxlaw-2793	246	29	another	another	DET
taxlaw-2793	246	30	trend	trend	NOUN
taxlaw-2793	246	31	with	with	ADP
taxlaw-2793	246	32	important	important	ADJ
taxlaw-2793	246	33	implications	implication	NOUN
taxlaw-2793	246	34	for	for	ADP
taxlaw-2793	246	35	inbound	inbound	ADJ
taxlaw-2793	246	36	taxation	taxation	NOUN
taxlaw-2793	246	37	.	.	PUNCT
taxlaw-2793	247	1	such	such	ADJ
taxlaw-2793	247	2	funds	fund	NOUN
taxlaw-2793	247	3	often	often	ADV
taxlaw-2793	247	4	acquire	acquire	VERB
taxlaw-2793	247	5	significant	significant	ADJ
taxlaw-2793	247	6	stakes	stake	NOUN
taxlaw-2793	247	7	in	in	ADP
taxlaw-2793	247	8	target	target	NOUN
taxlaw-2793	247	9	companies	company	NOUN
taxlaw-2793	247	10	,	,	PUNCT
taxlaw-2793	247	11	and	and	CCONJ
taxlaw-2793	247	12	,	,	PUNCT
taxlaw-2793	247	13	on	on	ADP
taxlaw-2793	247	14	occasion	occasion	NOUN
taxlaw-2793	247	15	,	,	PUNCT
taxlaw-2793	247	16	provide	provide	VERB
taxlaw-2793	247	17	active	active	ADJ
taxlaw-2793	247	18	financial	financial	ADJ
taxlaw-2793	247	19	and	and	CCONJ
taxlaw-2793	247	20	management	management	NOUN
taxlaw-2793	247	21	services	service	NOUN
taxlaw-2793	247	22	to	to	ADP
taxlaw-2793	247	23	the	the	DET
taxlaw-2793	247	24	portfolio	portfolio	NOUN
taxlaw-2793	247	25	companies	company	NOUN
taxlaw-2793	247	26	.	.	PUNCT
taxlaw-2793	248	1	for	for	ADP
taxlaw-2793	248	2	this	this	DET
taxlaw-2793	248	3	reason	reason	NOUN
taxlaw-2793	248	4	,	,	PUNCT
taxlaw-2793	248	5	whether	whether	SCONJ
taxlaw-2793	248	6	investment	investment	NOUN
taxlaw-2793	248	7	by	by	ADP
taxlaw-2793	248	8	a	a	DET
taxlaw-2793	248	9	fund	fund	NOUN
taxlaw-2793	248	10	should	should	AUX
taxlaw-2793	248	11	be	be	AUX
taxlaw-2793	248	12	treated	treat	VERB
taxlaw-2793	248	13	as	as	ADP
taxlaw-2793	248	14	passive	passive	ADJ
taxlaw-2793	248	15	investment	investment	NOUN
taxlaw-2793	248	16	may	may	AUX
taxlaw-2793	248	17	be	be	AUX
taxlaw-2793	248	18	subject	subject	ADJ
taxlaw-2793	248	19	to	to	ADP
taxlaw-2793	248	20	debate	debate	NOUN
taxlaw-2793	248	21	.	.	PUNCT
taxlaw-2793	249	1	on	on	ADP
taxlaw-2793	249	2	the	the	DET
taxlaw-2793	249	3	other	other	ADJ
taxlaw-2793	249	4	hand	hand	NOUN
taxlaw-2793	249	5	,	,	PUNCT
taxlaw-2793	249	6	the	the	DET
taxlaw-2793	249	7	investments	investment	NOUN
taxlaw-2793	249	8	made	make	VERB
taxlaw-2793	249	9	in	in	ADP
taxlaw-2793	249	10	these	these	DET
taxlaw-2793	249	11	funds	fund	NOUN
taxlaw-2793	249	12	by	by	ADP
taxlaw-2793	249	13	limited	limited	ADJ
taxlaw-2793	249	14	partners	partner	NOUN
taxlaw-2793	249	15	are	be	AUX
taxlaw-2793	249	16	more	more	ADV
taxlaw-2793	249	17	clearly	clearly	ADV
taxlaw-2793	249	18	characterized	characterize	VERB
taxlaw-2793	249	19	as	as	ADP
taxlaw-2793	249	20	passive	passive	ADJ
taxlaw-2793	249	21	investments	investment	NOUN
taxlaw-2793	249	22	,	,	PUNCT
taxlaw-2793	249	23	and	and	CCONJ
taxlaw-2793	249	24	therefore	therefore	ADV
taxlaw-2793	249	25	can	can	AUX
taxlaw-2793	249	26	be	be	AUX
taxlaw-2793	249	27	regarded	regard	VERB
taxlaw-2793	249	28	as	as	ADP
taxlaw-2793	249	29	part	part	NOUN
taxlaw-2793	249	30	of	of	ADP
taxlaw-2793	249	31	a	a	DET
taxlaw-2793	249	32	broader	broad	ADJ
taxlaw-2793	249	33	pattern	pattern	NOUN
taxlaw-2793	249	34	of	of	ADP
taxlaw-2793	249	35	increased	increase	VERB
taxlaw-2793	249	36	foreign	foreign	ADJ
taxlaw-2793	249	37	portfolio	portfolio	NOUN
taxlaw-2793	249	38	investment	investment	NOUN
taxlaw-2793	249	39	(	(	PUNCT
taxlaw-2793	249	40	fpi	fpi	PROPN
taxlaw-2793	249	41	)	)	PUNCT
taxlaw-2793	249	42	in	in	ADP
taxlaw-2793	249	43	china	china	PROPN
taxlaw-2793	249	44	.	.	PUNCT
taxlaw-2793	250	1	traditionally	traditionally	ADV
taxlaw-2793	250	2	,	,	PUNCT
taxlaw-2793	250	3	official	official	ADJ
taxlaw-2793	250	4	chinese	chinese	ADJ
taxlaw-2793	250	5	policy	policy	NOUN
taxlaw-2793	250	6	discounted	discount	VERB
taxlaw-2793	250	7	the	the	DET
taxlaw-2793	250	8	need	need	NOUN
taxlaw-2793	250	9	for	for	ADP
taxlaw-2793	250	10	fpi	fpi	PROPN
taxlaw-2793	250	11	.	.	PUNCT
taxlaw-2793	251	1	because	because	SCONJ
taxlaw-2793	251	2	of	of	ADP
taxlaw-2793	251	3	the	the	DET
taxlaw-2793	251	4	high	high	ADJ
taxlaw-2793	251	5	domestic	domestic	ADJ
taxlaw-2793	251	6	savings	saving	NOUN
taxlaw-2793	251	7	rate	rate	NOUN
taxlaw-2793	251	8	and	and	CCONJ
taxlaw-2793	251	9	other	other	ADJ
taxlaw-2793	251	10	factors	factor	NOUN
taxlaw-2793	251	11	,	,	PUNCT
taxlaw-2793	251	12	china	china	PROPN
taxlaw-2793	251	13	was	be	AUX
taxlaw-2793	251	14	not	not	PART
taxlaw-2793	251	15	thought	think	VERB
taxlaw-2793	251	16	to	to	PART
taxlaw-2793	251	17	need	need	VERB
taxlaw-2793	251	18	financial	financial	ADJ
taxlaw-2793	251	19	capital	capital	NOUN
taxlaw-2793	251	20	per	per	ADP
taxlaw-2793	251	21	se.59	se.59	NOUN
taxlaw-2793	251	22	instead	instead	ADV
taxlaw-2793	251	23	,	,	PUNCT
taxlaw-2793	251	24	the	the	DET
taxlaw-2793	251	25	attraction	attraction	NOUN
taxlaw-2793	251	26	of	of	ADP
taxlaw-2793	251	27	foreign	foreign	ADJ
taxlaw-2793	251	28	investment	investment	NOUN
taxlaw-2793	251	29	was	be	AUX
taxlaw-2793	251	30	the	the	DET
taxlaw-2793	251	31	introduction	introduction	NOUN
taxlaw-2793	251	32	of	of	ADP
taxlaw-2793	251	33	technologies	technology	NOUN
taxlaw-2793	251	34	and	and	CCONJ
taxlaw-2793	251	35	know	know	NOUN
taxlaw-2793	251	36	-	-	PUNCT
taxlaw-2793	251	37	how	how	SCONJ
taxlaw-2793	251	38	(	(	PUNCT
taxlaw-2793	251	39	and	and	CCONJ
taxlaw-2793	251	40	until	until	ADP
taxlaw-2793	251	41	recently	recently	ADV
taxlaw-2793	251	42	,	,	PUNCT
taxlaw-2793	251	43	the	the	DET
taxlaw-2793	251	44	development	development	NOUN
taxlaw-2793	251	45	of	of	ADP
taxlaw-2793	251	46	china	china	PROPN
taxlaw-2793	251	47	’s	’s	PART
taxlaw-2793	251	48	export	export	NOUN
taxlaw-2793	251	49	economy	economy	NOUN
taxlaw-2793	251	50	)	)	PUNCT
taxlaw-2793	251	51	,	,	PUNCT
taxlaw-2793	251	52	and	and	CCONJ
taxlaw-2793	251	53	this	this	PRON
taxlaw-2793	251	54	could	could	AUX
taxlaw-2793	251	55	happen	happen	VERB
taxlaw-2793	251	56	only	only	ADV
taxlaw-2793	251	57	through	through	ADP
taxlaw-2793	251	58	fdi.60	fdi.60	ADJ
taxlaw-2793	252	1	thus	thus	ADV
taxlaw-2793	252	2	china	china	PROPN
taxlaw-2793	252	3	’s	’s	PART
taxlaw-2793	252	4	foreign	foreign	ADJ
taxlaw-2793	252	5	investment	investment	NOUN
taxlaw-2793	252	6	regime	regime	NOUN
taxlaw-2793	252	7	has	have	AUX
taxlaw-2793	252	8	been	be	AUX
taxlaw-2793	252	9	heavily	heavily	ADV
taxlaw-2793	252	10	biased	bias	VERB
taxlaw-2793	252	11	toward	toward	ADP
taxlaw-2793	252	12	equity	equity	NOUN
taxlaw-2793	252	13	as	as	SCONJ
taxlaw-2793	252	14	opposed	oppose	VERB
taxlaw-2793	252	15	to	to	ADP
taxlaw-2793	252	16	debt	debt	NOUN
taxlaw-2793	252	17	investments.61	investments.61	NOUN
taxlaw-2793	252	18	even	even	ADV
taxlaw-2793	252	19	for	for	ADP
taxlaw-2793	252	20	equity	equity	NOUN
taxlaw-2793	252	21	investments	investment	NOUN
taxlaw-2793	252	22	,	,	PUNCT
taxlaw-2793	252	23	foreigners	foreigner	NOUN
taxlaw-2793	252	24	are	be	AUX
taxlaw-2793	252	25	encouraged	encourage	VERB
taxlaw-2793	252	26	to	to	PART
taxlaw-2793	252	27	invest	invest	VERB
taxlaw-2793	252	28	only	only	ADV
taxlaw-2793	252	29	in	in	ADP
taxlaw-2793	252	30	certain	certain	ADJ
taxlaw-2793	252	31	sectors	sector	NOUN
taxlaw-2793	252	32	where	where	SCONJ
taxlaw-2793	252	33	china	china	PROPN
taxlaw-2793	252	34	’s	’s	PART
taxlaw-2793	252	35	technological	technological	ADJ
taxlaw-2793	252	36	needs	need	NOUN
taxlaw-2793	252	37	are	be	AUX
taxlaw-2793	252	38	obvious	obvious	ADJ
taxlaw-2793	252	39	,	,	PUNCT
taxlaw-2793	252	40	and	and	CCONJ
taxlaw-2793	252	41	are	be	AUX
taxlaw-2793	252	42	restricted	restrict	VERB
taxlaw-2793	252	43	or	or	CCONJ
taxlaw-2793	252	44	prohibited	prohibit	VERB
taxlaw-2793	252	45	from	from	ADP
taxlaw-2793	252	46	investing	invest	VERB
taxlaw-2793	252	47	in	in	ADP
taxlaw-2793	252	48	disfavored	disfavored	ADJ
taxlaw-2793	252	49	sectors.62	sectors.62	NOUN
taxlaw-2793	252	50	58	58	NUM
taxlaw-2793	252	51	.	.	PUNCT
taxlaw-2793	253	1	for	for	ADP
taxlaw-2793	253	2	a	a	DET
taxlaw-2793	253	3	discussion	discussion	NOUN
taxlaw-2793	253	4	of	of	ADP
taxlaw-2793	253	5	the	the	DET
taxlaw-2793	253	6	tax	tax	NOUN
taxlaw-2793	253	7	rules	rule	NOUN
taxlaw-2793	253	8	in	in	ADP
taxlaw-2793	253	9	this	this	DET
taxlaw-2793	253	10	area	area	NOUN
taxlaw-2793	253	11	,	,	PUNCT
taxlaw-2793	253	12	see	see	VERB
taxlaw-2793	253	13	joint	joint	ADJ
taxlaw-2793	253	14	oil	oil	NOUN
taxlaw-2793	253	15	and	and	CCONJ
taxlaw-2793	253	16	gas	gas	NOUN
taxlaw-2793	253	17	exploitation	exploitation	NOUN
taxlaw-2793	253	18	between	between	ADP
taxlaw-2793	253	19	foreign	foreign	ADJ
taxlaw-2793	253	20	and	and	CCONJ
taxlaw-2793	253	21	chinese	chinese	ADJ
taxlaw-2793	253	22	companies	company	NOUN
taxlaw-2793	253	23	(	(	PUNCT
taxlaw-2793	253	24	deloitte	deloitte	PROPN
taxlaw-2793	253	25	world	world	PROPN
taxlaw-2793	253	26	tax	tax	PROPN
taxlaw-2793	253	27	advisor	advisor	PROPN
taxlaw-2793	253	28	)	)	PUNCT
taxlaw-2793	253	29	,	,	PUNCT
taxlaw-2793	253	30	mar	mar	PROPN
taxlaw-2793	253	31	.	.	PROPN
taxlaw-2793	253	32	20	20	NUM
taxlaw-2793	253	33	,	,	PUNCT
taxlaw-2793	253	34	2009	2009	NUM
taxlaw-2793	253	35	,	,	PUNCT
taxlaw-2793	253	36	available	available	ADJ
taxlaw-2793	253	37	at	at	ADP
taxlaw-2793	253	38	http://deloitte.12hna.com/newsletters/2009/wta/a090320_1.pdf	http://deloitte.12hna.com/newsletters/2009/wta/a090320_1.pdf	PROPN
taxlaw-2793	253	39	(	(	PUNCT
taxlaw-2793	253	40	last	last	ADJ
taxlaw-2793	253	41	visited	visit	VERB
taxlaw-2793	253	42	feb	feb	PROPN
taxlaw-2793	253	43	.	.	PROPN
taxlaw-2793	253	44	14	14	NUM
taxlaw-2793	253	45	,	,	PUNCT
taxlaw-2793	253	46	2010	2010	NUM
taxlaw-2793	253	47	)	)	PUNCT
taxlaw-2793	253	48	.	.	PUNCT
taxlaw-2793	254	1	59	59	NUM
taxlaw-2793	254	2	.	.	PUNCT
taxlaw-2793	255	1	see	see	VERB
taxlaw-2793	255	2	eswar	eswar	PROPN
taxlaw-2793	255	3	prasad	prasad	PROPN
taxlaw-2793	255	4	&	&	CCONJ
taxlaw-2793	255	5	shang	shang	PROPN
taxlaw-2793	255	6	-	-	PROPN
taxlaw-2793	255	7	jin	jin	PROPN
taxlaw-2793	255	8	wei	wei	PROPN
taxlaw-2793	255	9	,	,	PUNCT
taxlaw-2793	255	10	the	the	DET
taxlaw-2793	255	11	chinese	chinese	ADJ
taxlaw-2793	255	12	approach	approach	NOUN
taxlaw-2793	255	13	to	to	ADP
taxlaw-2793	255	14	capital	capital	NOUN
taxlaw-2793	255	15	inflows	inflow	NOUN
taxlaw-2793	255	16	:	:	PUNCT
taxlaw-2793	255	17	patterns	pattern	NOUN
taxlaw-2793	255	18	and	and	CCONJ
taxlaw-2793	255	19	possible	possible	ADJ
taxlaw-2793	255	20	explanations	explanation	NOUN
taxlaw-2793	255	21	,	,	PUNCT
taxlaw-2793	255	22	in	in	ADP
taxlaw-2793	255	23	capital	capital	NOUN
taxlaw-2793	255	24	controls	control	NOUN
taxlaw-2793	255	25	and	and	CCONJ
taxlaw-2793	255	26	capital	capital	NOUN
taxlaw-2793	255	27	flows	flow	NOUN
taxlaw-2793	255	28	in	in	ADP
taxlaw-2793	255	29	emerging	emerge	VERB
taxlaw-2793	255	30	economies	economy	NOUN
taxlaw-2793	255	31	:	:	PUNCT
taxlaw-2793	255	32	policies	policy	NOUN
taxlaw-2793	255	33	,	,	PUNCT
taxlaw-2793	255	34	practices	practice	NOUN
taxlaw-2793	255	35	and	and	CCONJ
taxlaw-2793	255	36	consequences	consequence	NOUN
taxlaw-2793	255	37	421	421	NUM
taxlaw-2793	255	38	(	(	PUNCT
taxlaw-2793	255	39	sebastian	sebastian	PROPN
taxlaw-2793	255	40	edwards	edwards	PROPN
taxlaw-2793	255	41	ed	ed	PROPN
taxlaw-2793	255	42	.	.	PROPN
taxlaw-2793	255	43	,	,	PUNCT
taxlaw-2793	255	44	2007	2007	NUM
taxlaw-2793	255	45	)	)	PUNCT
taxlaw-2793	255	46	.	.	PUNCT
taxlaw-2793	256	1	60	60	NUM
taxlaw-2793	256	2	.	.	PUNCT
taxlaw-2793	257	1	i	i	PRON
taxlaw-2793	257	2	d.	d.	PROPN
taxlaw-2793	257	3	61	61	NUM
taxlaw-2793	257	4	.	.	PUNCT
taxlaw-2793	258	1	i	i	PRON
taxlaw-2793	258	2	d.	d.	PROPN
taxlaw-2793	258	3	at	at	ADP
taxlaw-2793	258	4	433	433	NUM
taxlaw-2793	258	5	;	;	PUNCT
taxlaw-2793	258	6	see	see	VERB
taxlaw-2793	258	7	also	also	ADV
taxlaw-2793	258	8	neal	neal	PROPN
taxlaw-2793	258	9	stender	stender	PROPN
taxlaw-2793	258	10	et	et	PROPN
taxlaw-2793	258	11	al	al	PROPN
taxlaw-2793	258	12	.	.	PROPN
taxlaw-2793	258	13	,	,	PUNCT
taxlaw-2793	258	14	foreign	foreign	ADJ
taxlaw-2793	258	15	currency	currency	NOUN
taxlaw-2793	258	16	debt	debt	NOUN
taxlaw-2793	258	17	and	and	CCONJ
taxlaw-2793	258	18	conversion	conversion	NOUN
taxlaw-2793	258	19	controls	control	NOUN
taxlaw-2793	258	20	tightened	tighten	VERB
taxlaw-2793	258	21	for	for	ADP
taxlaw-2793	258	22	strong	strong	ADJ
taxlaw-2793	258	23	rmb	rmb	PROPN
taxlaw-2793	258	24	era	era	NOUN
taxlaw-2793	258	25	,	,	PUNCT
taxlaw-2793	258	26	18	18	NUM
taxlaw-2793	258	27	china	china	PROPN
taxlaw-2793	258	28	law	law	PROPN
taxlaw-2793	258	29	&	&	CCONJ
taxlaw-2793	258	30	practice	practice	VERB
taxlaw-2793	258	31	73	73	NUM
taxlaw-2793	258	32	,	,	PUNCT
taxlaw-2793	258	33	73	73	NUM
taxlaw-2793	258	34	(	(	PUNCT
taxlaw-2793	258	35	july	july	PROPN
taxlaw-2793	258	36	/	/	SYM
taxlaw-2793	258	37	aug	aug	PROPN
taxlaw-2793	258	38	.	.	PROPN
taxlaw-2793	258	39	2004	2004	NUM
taxlaw-2793	258	40	)	)	PUNCT
taxlaw-2793	258	41	(	(	PUNCT
taxlaw-2793	258	42	summarizing	summarize	VERB
taxlaw-2793	258	43	the	the	DET
taxlaw-2793	258	44	basic	basic	ADJ
taxlaw-2793	258	45	workings	working	NOUN
taxlaw-2793	258	46	of	of	ADP
taxlaw-2793	258	47	cross	cross	ADJ
taxlaw-2793	258	48	-	-	ADJ
taxlaw-2793	258	49	border	border	ADJ
taxlaw-2793	258	50	borrowing	borrowing	NOUN
taxlaw-2793	258	51	by	by	ADP
taxlaw-2793	258	52	fies	fie	NOUN
taxlaw-2793	258	53	in	in	ADP
taxlaw-2793	258	54	china	china	PROPN
taxlaw-2793	258	55	)	)	PUNCT
taxlaw-2793	258	56	.	.	PUNCT
taxlaw-2793	259	1	62	62	NUM
taxlaw-2793	259	2	.	.	PUNCT
taxlaw-2793	260	1	see	see	VERB
taxlaw-2793	260	2	generally	generally	ADV
taxlaw-2793	260	3	prasad	prasad	PROPN
taxlaw-2793	260	4	&	&	CCONJ
taxlaw-2793	260	5	wei	wei	PROPN
taxlaw-2793	260	6	,	,	PUNCT
taxlaw-2793	260	7	supra	supra	PROPN
taxlaw-2793	260	8	note	note	PROPN
taxlaw-2793	260	9	59	59	NUM
taxlaw-2793	260	10	,	,	PUNCT
taxlaw-2793	260	11	at	at	ADP
taxlaw-2793	260	12	429	429	NUM
taxlaw-2793	260	13	;	;	PUNCT
taxlaw-2793	260	14	see	see	VERB
taxlaw-2793	260	15	also	also	ADV
taxlaw-2793	260	16	,	,	PUNCT
taxlaw-2793	260	17	generally	generally	ADV
taxlaw-2793	260	18	,	,	PUNCT
taxlaw-2793	260	19	yasheng	yasheng	PROPN
taxlaw-2793	260	20	huang	huang	PROPN
taxlaw-2793	260	21	,	,	PUNCT
taxlaw-2793	260	22	selling	sell	VERB
taxlaw-2793	260	23	china	china	PROPN
taxlaw-2793	260	24	–	–	PUNCT
taxlaw-2793	260	25	foreign	foreign	ADJ
taxlaw-2793	260	26	direct	direct	ADJ
taxlaw-2793	260	27	investment	investment	NOUN
taxlaw-2793	260	28	during	during	ADP
taxlaw-2793	260	29	the	the	DET
taxlaw-2793	260	30	reform	reform	NOUN
taxlaw-2793	260	31	era	era	NOUN
taxlaw-2793	260	32	2010	2010	NUM
taxlaw-2793	260	33	]	]	PUNCT
taxlaw-2793	260	34	“	"	PUNCT
taxlaw-2793	260	35	establishme't	establishme't	PROPN
taxlaw-2793	260	36	”	"	PUNCT
taxlaw-2793	260	37	i	i	PRON
taxlaw-2793	260	38	'	'	PUNCT
taxlaw-2793	260	39	chi'ese	chi'ese	ADJ
taxlaw-2793	260	40	tax	tax	NOUN
taxlaw-2793	260	41	61	61	NUM
taxlaw-2793	260	42	this	this	DET
taxlaw-2793	260	43	policy	policy	NOUN
taxlaw-2793	260	44	has	have	AUX
taxlaw-2793	260	45	had	have	VERB
taxlaw-2793	260	46	two	two	NUM
taxlaw-2793	260	47	consequences	consequence	NOUN
taxlaw-2793	260	48	.	.	PUNCT
taxlaw-2793	261	1	one	one	NUM
taxlaw-2793	261	2	is	be	AUX
taxlaw-2793	261	3	that	that	PRON
taxlaw-2793	261	4	is	be	AUX
taxlaw-2793	261	5	that	that	SCONJ
taxlaw-2793	261	6	fpi	fpi	PROPN
taxlaw-2793	261	7	has	have	AUX
taxlaw-2793	261	8	lagged	lag	VERB
taxlaw-2793	261	9	behind	behind	ADP
taxlaw-2793	261	10	fdi	fdi	PROPN
taxlaw-2793	261	11	in	in	ADP
taxlaw-2793	261	12	china	china	PROPN
taxlaw-2793	261	13	in	in	ADP
taxlaw-2793	261	14	terms	term	NOUN
taxlaw-2793	261	15	of	of	ADP
taxlaw-2793	261	16	volume	volume	NOUN
taxlaw-2793	261	17	.	.	PUNCT
taxlaw-2793	262	1	according	accord	VERB
taxlaw-2793	262	2	to	to	ADP
taxlaw-2793	262	3	imf	imf	PROPN
taxlaw-2793	262	4	data	data	PROPN
taxlaw-2793	262	5	,	,	PUNCT
taxlaw-2793	262	6	by	by	ADP
taxlaw-2793	262	7	2006	2006	NUM
taxlaw-2793	262	8	,	,	PUNCT
taxlaw-2793	262	9	the	the	DET
taxlaw-2793	262	10	stock	stock	NOUN
taxlaw-2793	262	11	of	of	ADP
taxlaw-2793	262	12	fpi	fpi	PROPN
taxlaw-2793	262	13	into	into	ADP
taxlaw-2793	262	14	china	china	PROPN
taxlaw-2793	262	15	was	be	AUX
taxlaw-2793	262	16	worth	worth	ADJ
taxlaw-2793	262	17	only	only	ADV
taxlaw-2793	262	18	a	a	DET
taxlaw-2793	262	19	little	little	ADJ
taxlaw-2793	262	20	over	over	ADP
taxlaw-2793	262	21	$	$	SYM
taxlaw-2793	262	22	200	200	NUM
taxlaw-2793	262	23	billion	billion	NUM
taxlaw-2793	262	24	,	,	PUNCT
taxlaw-2793	262	25	much	much	ADV
taxlaw-2793	262	26	less	less	ADJ
taxlaw-2793	262	27	than	than	ADP
taxlaw-2793	262	28	the	the	DET
taxlaw-2793	262	29	official	official	ADJ
taxlaw-2793	262	30	fdi	fdi	NOUN
taxlaw-2793	262	31	stock	stock	NOUN
taxlaw-2793	262	32	of	of	ADP
taxlaw-2793	262	33	$	$	SYM
taxlaw-2793	262	34	742	742	NUM
taxlaw-2793	262	35	billion.63	billion.63	NOUN
taxlaw-2793	262	36	in	in	ADP
taxlaw-2793	262	37	comparison	comparison	NOUN
taxlaw-2793	262	38	,	,	PUNCT
taxlaw-2793	262	39	the	the	DET
taxlaw-2793	262	40	u.s	u.s	PROPN
taxlaw-2793	262	41	.	.	PROPN
taxlaw-2793	262	42	attracted	attract	VERB
taxlaw-2793	262	43	slightly	slightly	ADV
taxlaw-2793	262	44	more	more	ADJ
taxlaw-2793	262	45	equity	equity	NOUN
taxlaw-2793	262	46	fpi	fpi	PROPN
taxlaw-2793	262	47	than	than	ADP
taxlaw-2793	262	48	fdi	fdi	PROPN
taxlaw-2793	262	49	in	in	ADP
taxlaw-2793	262	50	2007	2007	NUM
taxlaw-2793	262	51	;	;	PUNCT
taxlaw-2793	262	52	the	the	DET
taxlaw-2793	262	53	volume	volume	NOUN
taxlaw-2793	262	54	of	of	ADP
taxlaw-2793	262	55	each	each	PRON
taxlaw-2793	262	56	exceeded	exceed	VERB
taxlaw-2793	262	57	$	$	SYM
taxlaw-2793	262	58	2	2	NUM
taxlaw-2793	262	59	trillion.64	trillion.64	NOUN
taxlaw-2793	262	60	the	the	DET
taxlaw-2793	262	61	other	other	ADJ
taxlaw-2793	262	62	consequence	consequence	NOUN
taxlaw-2793	262	63	is	be	AUX
taxlaw-2793	262	64	that	that	SCONJ
taxlaw-2793	262	65	while	while	SCONJ
taxlaw-2793	262	66	the	the	DET
taxlaw-2793	262	67	total	total	ADJ
taxlaw-2793	262	68	amount	amount	NOUN
taxlaw-2793	262	69	of	of	ADP
taxlaw-2793	262	70	china	china	PROPN
taxlaw-2793	262	71	-	-	PUNCT
taxlaw-2793	262	72	bound	bind	VERB
taxlaw-2793	262	73	fpi	fpi	PROPN
taxlaw-2793	262	74	is	be	AUX
taxlaw-2793	262	75	still	still	ADV
taxlaw-2793	262	76	significant	significant	ADJ
taxlaw-2793	262	77	,	,	PUNCT
taxlaw-2793	262	78	most	most	ADJ
taxlaw-2793	262	79	such	such	ADJ
taxlaw-2793	262	80	investments	investment	NOUN
taxlaw-2793	262	81	have	have	AUX
taxlaw-2793	262	82	taken	take	VERB
taxlaw-2793	262	83	place	place	NOUN
taxlaw-2793	262	84	offshore	offshore	ADV
taxlaw-2793	262	85	,	,	PUNCT
taxlaw-2793	262	86	as	as	SCONJ
taxlaw-2793	262	87	chinese	chinese	ADJ
taxlaw-2793	262	88	companies	company	NOUN
taxlaw-2793	262	89	listed	list	VERB
taxlaw-2793	262	90	their	their	PRON
taxlaw-2793	262	91	stock	stock	NOUN
taxlaw-2793	262	92	and	and	CCONJ
taxlaw-2793	262	93	debt	debt	NOUN
taxlaw-2793	262	94	securities	security	NOUN
taxlaw-2793	262	95	in	in	ADP
taxlaw-2793	262	96	foreign	foreign	ADJ
taxlaw-2793	262	97	exchanges	exchange	NOUN
taxlaw-2793	262	98	in	in	ADP
taxlaw-2793	262	99	hong	hong	PROPN
taxlaw-2793	262	100	kong	kong	PROPN
taxlaw-2793	262	101	,	,	PUNCT
taxlaw-2793	262	102	the	the	DET
taxlaw-2793	262	103	u.s	u.s	PROPN
taxlaw-2793	262	104	.	.	PROPN
taxlaw-2793	262	105	,	,	PUNCT
taxlaw-2793	262	106	etc.65	etc.65	PUNCT
taxlaw-2793	262	107	given	give	VERB
taxlaw-2793	262	108	their	their	PRON
taxlaw-2793	262	109	offshore	offshore	ADJ
taxlaw-2793	262	110	nature	nature	NOUN
taxlaw-2793	262	111	,	,	PUNCT
taxlaw-2793	262	112	very	very	ADV
taxlaw-2793	262	113	few	few	ADJ
taxlaw-2793	262	114	of	of	ADP
taxlaw-2793	262	115	these	these	DET
taxlaw-2793	262	116	investments	investment	NOUN
taxlaw-2793	262	117	contributed	contribute	VERB
taxlaw-2793	262	118	to	to	ADP
taxlaw-2793	262	119	the	the	DET
taxlaw-2793	262	120	development	development	NOUN
taxlaw-2793	262	121	of	of	ADP
taxlaw-2793	262	122	domestic	domestic	ADJ
taxlaw-2793	262	123	capital	capital	NOUN
taxlaw-2793	262	124	markets	market	NOUN
taxlaw-2793	262	125	.	.	PUNCT
taxlaw-2793	263	1	more	more	ADV
taxlaw-2793	263	2	recently	recently	ADV
taxlaw-2793	263	3	,	,	PUNCT
taxlaw-2793	263	4	the	the	DET
taxlaw-2793	263	5	chinese	chinese	ADJ
taxlaw-2793	263	6	government	government	NOUN
taxlaw-2793	263	7	has	have	AUX
taxlaw-2793	263	8	come	come	VERB
taxlaw-2793	263	9	to	to	PART
taxlaw-2793	263	10	view	view	VERB
taxlaw-2793	263	11	fpi	fpi	PROPN
taxlaw-2793	263	12	more	more	ADV
taxlaw-2793	263	13	favorably	favorably	ADV
taxlaw-2793	263	14	,	,	PUNCT
taxlaw-2793	263	15	precisely	precisely	ADV
taxlaw-2793	263	16	because	because	SCONJ
taxlaw-2793	263	17	of	of	ADP
taxlaw-2793	263	18	its	its	PRON
taxlaw-2793	263	19	potential	potential	ADJ
taxlaw-2793	263	20	benefit	benefit	NOUN
taxlaw-2793	263	21	for	for	ADP
taxlaw-2793	263	22	china	china	PROPN
taxlaw-2793	263	23	’s	’s	PART
taxlaw-2793	263	24	onshore	onshore	NOUN
taxlaw-2793	263	25	markets.66	markets.66	PROPN
taxlaw-2793	263	26	for	for	ADP
taxlaw-2793	263	27	example	example	NOUN
taxlaw-2793	263	28	,	,	PUNCT
taxlaw-2793	263	29	there	there	PRON
taxlaw-2793	263	30	has	have	AUX
taxlaw-2793	263	31	been	be	AUX
taxlaw-2793	263	32	a	a	DET
taxlaw-2793	263	33	shortage	shortage	NOUN
taxlaw-2793	263	34	on	on	ADP
taxlaw-2793	263	35	china	china	PROPN
taxlaw-2793	263	36	’s	’s	PART
taxlaw-2793	263	37	stock	stock	NOUN
taxlaw-2793	263	38	market	market	NOUN
taxlaw-2793	263	39	of	of	ADP
taxlaw-2793	263	40	experienced	experienced	ADJ
taxlaw-2793	263	41	institutional	institutional	ADJ
taxlaw-2793	263	42	investors	investor	NOUN
taxlaw-2793	263	43	with	with	ADP
taxlaw-2793	263	44	long	long	ADJ
taxlaw-2793	263	45	-	-	PUNCT
taxlaw-2793	263	46	term	term	NOUN
taxlaw-2793	263	47	investment	investment	NOUN
taxlaw-2793	264	1	objectives;67	objectives;67	NOUN
taxlaw-2793	264	2	so	so	ADV
taxlaw-2793	264	3	in	in	ADP
taxlaw-2793	264	4	2002	2002	NUM
taxlaw-2793	264	5	,	,	PUNCT
taxlaw-2793	264	6	the	the	DET
taxlaw-2793	264	7	domestic	domestic	ADJ
taxlaw-2793	264	8	stock	stock	NOUN
taxlaw-2793	264	9	and	and	CCONJ
taxlaw-2793	264	10	bond	bond	NOUN
taxlaw-2793	264	11	markets	market	NOUN
taxlaw-2793	264	12	were	be	AUX
taxlaw-2793	264	13	opened	open	VERB
taxlaw-2793	264	14	in	in	ADP
taxlaw-2793	264	15	a	a	DET
taxlaw-2793	264	16	limited	limited	ADJ
taxlaw-2793	264	17	fashion	fashion	NOUN
taxlaw-2793	264	18	to	to	ADP
taxlaw-2793	264	19	qualified	qualified	ADJ
taxlaw-2793	264	20	foreign	foreign	ADJ
taxlaw-2793	264	21	institutional	institutional	ADJ
taxlaw-2793	264	22	investors	investor	NOUN
taxlaw-2793	264	23	(	(	PUNCT
taxlaw-2793	264	24	qfiis).68	qfiis).68	PROPN
taxlaw-2793	264	25	in	in	ADP
taxlaw-2793	264	26	2006	2006	NUM
taxlaw-2793	264	27	the	the	DET
taxlaw-2793	264	28	qfii	qfii	ADJ
taxlaw-2793	264	29	regime	regime	NOUN
taxlaw-2793	264	30	was	be	AUX
taxlaw-2793	264	31	further	furth	ADJ
taxlaw-2793	264	32	liberalized.69	liberalized.69	NOUN
taxlaw-2793	264	33	similarly	similarly	ADV
taxlaw-2793	264	34	,	,	PUNCT
taxlaw-2793	264	35	in	in	ADP
taxlaw-2793	264	36	the	the	DET
taxlaw-2793	264	37	field	field	NOUN
taxlaw-2793	264	38	of	of	ADP
taxlaw-2793	264	39	pe	pe	PROPN
taxlaw-2793	264	40	(	(	PUNCT
taxlaw-2793	264	41	cambridge	cambridge	PROPN
taxlaw-2793	264	42	univ	univ	PROPN
taxlaw-2793	264	43	.	.	PUNCT
taxlaw-2793	265	1	press	press	PROPN
taxlaw-2793	265	2	2003	2003	NUM
taxlaw-2793	265	3	)	)	PUNCT
taxlaw-2793	266	1	(	(	PUNCT
taxlaw-2793	266	2	arguing	argue	VERB
taxlaw-2793	266	3	that	that	SCONJ
taxlaw-2793	266	4	the	the	DET
taxlaw-2793	266	5	above	above	ADJ
taxlaw-2793	266	6	policy	policy	NOUN
taxlaw-2793	266	7	was	be	AUX
taxlaw-2793	266	8	not	not	PART
taxlaw-2793	266	9	in	in	ADP
taxlaw-2793	266	10	fact	fact	NOUN
taxlaw-2793	266	11	effective	effective	ADJ
taxlaw-2793	266	12	,	,	PUNCT
taxlaw-2793	266	13	that	that	SCONJ
taxlaw-2793	266	14	what	what	PRON
taxlaw-2793	266	15	passed	pass	VERB
taxlaw-2793	266	16	as	as	SCONJ
taxlaw-2793	266	17	fdi	fdi	PROPN
taxlaw-2793	266	18	was	be	AUX
taxlaw-2793	266	19	in	in	ADP
taxlaw-2793	266	20	many	many	ADJ
taxlaw-2793	266	21	cases	case	NOUN
taxlaw-2793	266	22	financial	financial	ADJ
taxlaw-2793	266	23	investment	investment	NOUN
taxlaw-2793	266	24	,	,	PUNCT
taxlaw-2793	266	25	and	and	CCONJ
taxlaw-2793	266	26	that	that	SCONJ
taxlaw-2793	266	27	this	this	PRON
taxlaw-2793	266	28	occurred	occur	VERB
taxlaw-2793	266	29	because	because	SCONJ
taxlaw-2793	266	30	chinese	chinese	ADJ
taxlaw-2793	266	31	domestic	domestic	ADJ
taxlaw-2793	266	32	enterprises	enterprise	NOUN
taxlaw-2793	266	33	,	,	PUNCT
taxlaw-2793	266	34	faced	face	VERB
taxlaw-2793	266	35	with	with	ADP
taxlaw-2793	266	36	a	a	DET
taxlaw-2793	266	37	dysfunctional	dysfunctional	ADJ
taxlaw-2793	266	38	domestic	domestic	ADJ
taxlaw-2793	266	39	financial	financial	ADJ
taxlaw-2793	266	40	service	service	NOUN
taxlaw-2793	266	41	sector	sector	NOUN
taxlaw-2793	266	42	,	,	PUNCT
taxlaw-2793	266	43	obtained	obtain	VERB
taxlaw-2793	266	44	foreign	foreign	ADJ
taxlaw-2793	266	45	financing	financing	NOUN
taxlaw-2793	266	46	under	under	ADP
taxlaw-2793	266	47	the	the	DET
taxlaw-2793	266	48	pretension	pretension	NOUN
taxlaw-2793	266	49	of	of	ADP
taxlaw-2793	266	50	seeking	seek	VERB
taxlaw-2793	266	51	technological	technological	ADJ
taxlaw-2793	266	52	know	know	NOUN
taxlaw-2793	266	53	-	-	PUNCT
taxlaw-2793	266	54	how	how	NOUN
taxlaw-2793	266	55	)	)	PUNCT
taxlaw-2793	266	56	.	.	PUNCT
taxlaw-2793	267	1	63	63	NUM
taxlaw-2793	267	2	.	.	PUNCT
taxlaw-2793	268	1	see	see	VERB
taxlaw-2793	268	2	international	international	ADJ
taxlaw-2793	268	3	monetary	monetary	ADJ
taxlaw-2793	268	4	fund	fund	NOUN
taxlaw-2793	268	5	,	,	PUNCT
taxlaw-2793	268	6	portfolio	portfolio	NOUN
taxlaw-2793	268	7	investment	investment	NOUN
taxlaw-2793	268	8	:	:	PUNCT
taxlaw-2793	268	9	coordinated	coordinated	ADJ
taxlaw-2793	268	10	portfolio	portfolio	NOUN
taxlaw-2793	268	11	investment	investment	NOUN
taxlaw-2793	268	12	survey	survey	NOUN
taxlaw-2793	268	13	,	,	PUNCT
taxlaw-2793	268	14	http://www.imf.org/external/np/sta/pi/cpis.htm	http://www.imf.org/external/np/sta/pi/cpis.htm	PROPN
taxlaw-2793	268	15	(	(	PUNCT
taxlaw-2793	268	16	last	last	ADJ
taxlaw-2793	268	17	visited	visit	VERB
taxlaw-2793	268	18	feb	feb	PROPN
taxlaw-2793	268	19	.	.	PROPN
taxlaw-2793	268	20	14	14	NUM
taxlaw-2793	268	21	,	,	PUNCT
taxlaw-2793	268	22	2010	2010	NUM
taxlaw-2793	268	23	)	)	PUNCT
taxlaw-2793	269	1	[	[	X
taxlaw-2793	269	2	hereinafter	hereinafter	NOUN
taxlaw-2793	269	3	cpis	cpis	NOUN
taxlaw-2793	269	4	]	]	PUNCT
taxlaw-2793	269	5	;	;	PUNCT
taxlaw-2793	269	6	state	state	NOUN
taxlaw-2793	269	7	admin	admin	NOUN
taxlaw-2793	269	8	.	.	PUNCT
taxlaw-2793	269	9	of	of	ADP
taxlaw-2793	269	10	foreign	foreign	ADJ
taxlaw-2793	269	11	exchange	exchange	NOUN
taxlaw-2793	269	12	,	,	PUNCT
taxlaw-2793	269	13	china	china	PROPN
taxlaw-2793	269	14	’s	’s	PART
taxlaw-2793	269	15	international	international	ADJ
taxlaw-2793	269	16	investment	investment	NOUN
taxlaw-2793	269	17	position	position	NOUN
taxlaw-2793	269	18	2007	2007	NUM
taxlaw-2793	269	19	(	(	PUNCT
taxlaw-2793	269	20	in	in	ADP
taxlaw-2793	269	21	mandarin	mandarin	NOUN
taxlaw-2793	269	22	)	)	PUNCT
taxlaw-2793	269	23	,	,	PUNCT
taxlaw-2793	269	24	http://www.gov.cn/gzdt/200806/21/content_1023491.htm	http://www.gov.cn/gzdt/200806/21/content_1023491.htm	PROPN
taxlaw-2793	269	25	(	(	PUNCT
taxlaw-2793	269	26	last	last	ADV
taxlaw-2793	269	27	visited	visit	VERB
taxlaw-2793	269	28	feb	feb	PROPN
taxlaw-2793	269	29	.	.	PROPN
taxlaw-2793	269	30	14	14	NUM
taxlaw-2793	269	31	,	,	PUNCT
taxlaw-2793	269	32	2010	2010	NUM
taxlaw-2793	269	33	)	)	PUNCT
taxlaw-2793	270	1	[	[	X
taxlaw-2793	270	2	hereinafter	hereinafter	NOUN
taxlaw-2793	270	3	safe	safe	ADJ
taxlaw-2793	270	4	]	]	X
taxlaw-2793	270	5	.	.	PUNCT
taxlaw-2793	271	1	64	64	NUM
taxlaw-2793	271	2	.	.	PUNCT
taxlaw-2793	272	1	see	see	VERB
taxlaw-2793	272	2	cpis	cpis	NOUN
taxlaw-2793	272	3	,	,	PUNCT
taxlaw-2793	272	4	supra	supra	PROPN
taxlaw-2793	272	5	note	note	PROPN
taxlaw-2793	272	6	63	63	NUM
taxlaw-2793	272	7	;	;	PUNCT
taxlaw-2793	272	8	safe	safe	ADJ
taxlaw-2793	272	9	,	,	PUNCT
taxlaw-2793	272	10	supra	supra	PROPN
taxlaw-2793	272	11	note	note	PROPN
taxlaw-2793	272	12	63	63	NUM
taxlaw-2793	272	13	;	;	PUNCT
taxlaw-2793	272	14	elena	elena	PROPN
taxlaw-2793	272	15	l.	l.	PROPN
taxlaw-2793	272	16	nguyen	nguyen	PROPN
taxlaw-2793	272	17	,	,	PUNCT
taxlaw-2793	272	18	international	international	ADJ
taxlaw-2793	272	19	investment	investment	NOUN
taxlaw-2793	272	20	position	position	NOUN
taxlaw-2793	272	21	of	of	ADP
taxlaw-2793	272	22	the	the	DET
taxlaw-2793	272	23	united	united	PROPN
taxlaw-2793	272	24	states	states	PROPN
taxlaw-2793	272	25	at	at	ADP
taxlaw-2793	272	26	year	year	NOUN
taxlaw-2793	272	27	-	-	PUNCT
taxlaw-2793	272	28	end	end	NOUN
taxlaw-2793	272	29	2007	2007	NUM
taxlaw-2793	272	30	,	,	PUNCT
taxlaw-2793	272	31	bureau	bureau	NOUN
taxlaw-2793	272	32	of	of	ADP
taxlaw-2793	272	33	economic	economic	ADJ
taxlaw-2793	272	34	analysis	analysis	NOUN
taxlaw-2793	272	35	survey	survey	NOUN
taxlaw-2793	272	36	of	of	ADP
taxlaw-2793	272	37	current	current	ADJ
taxlaw-2793	272	38	business	business	NOUN
taxlaw-2793	272	39	online	online	NOUN
taxlaw-2793	272	40	,	,	PUNCT
taxlaw-2793	272	41	july	july	PROPN
taxlaw-2793	272	42	2008	2008	NUM
taxlaw-2793	272	43	,	,	PUNCT
taxlaw-2793	272	44	at	at	ADP
taxlaw-2793	272	45	9	9	NUM
taxlaw-2793	272	46	,	,	PUNCT
taxlaw-2793	272	47	available	available	ADJ
taxlaw-2793	272	48	at	at	ADP
taxlaw-2793	272	49	http://www.bea.gov/scb/pdf/2008/07%20july/0708_iip.pdf	http://www.bea.gov/scb/pdf/2008/07%20july/0708_iip.pdf	PROPN
taxlaw-2793	272	50	(	(	PUNCT
taxlaw-2793	272	51	last	last	ADJ
taxlaw-2793	272	52	visited	visit	VERB
taxlaw-2793	272	53	feb	feb	PROPN
taxlaw-2793	272	54	.	.	PROPN
taxlaw-2793	272	55	14	14	NUM
taxlaw-2793	272	56	.	.	PUNCT
taxlaw-2793	272	57	2010	2010	NUM
taxlaw-2793	272	58	)	)	PUNCT
taxlaw-2793	272	59	.	.	PUNCT
taxlaw-2793	273	1	65	65	NUM
taxlaw-2793	273	2	.	.	PUNCT
taxlaw-2793	274	1	see	see	VERB
taxlaw-2793	274	2	international	international	ADJ
taxlaw-2793	274	3	monetary	monetary	ADJ
taxlaw-2793	274	4	fund	fund	NOUN
taxlaw-2793	274	5	,	,	PUNCT
taxlaw-2793	274	6	coordinated	coordinated	ADJ
taxlaw-2793	274	7	portfolio	portfolio	NOUN
taxlaw-2793	274	8	investment	investment	NOUN
taxlaw-2793	274	9	survey	survey	NOUN
taxlaw-2793	274	10	guide	guide	NOUN
taxlaw-2793	274	11	(	(	PUNCT
taxlaw-2793	274	12	2001	2001	NUM
taxlaw-2793	274	13	)	)	PUNCT
taxlaw-2793	274	14	,	,	PUNCT
taxlaw-2793	274	15	at	at	ADP
taxlaw-2793	274	16	11	11	NUM
taxlaw-2793	274	17	-	-	SYM
taxlaw-2793	274	18	12	12	NUM
taxlaw-2793	274	19	(	(	PUNCT
taxlaw-2793	274	20	imf	imf	PROPN
taxlaw-2793	274	21	data	data	PROPN
taxlaw-2793	274	22	collection	collection	NOUN
taxlaw-2793	274	23	attempts	attempt	VERB
taxlaw-2793	274	24	to	to	PART
taxlaw-2793	274	25	identify	identify	VERB
taxlaw-2793	274	26	residence	residence	NOUN
taxlaw-2793	274	27	of	of	ADP
taxlaw-2793	274	28	issuer	issuer	NOUN
taxlaw-2793	274	29	regardless	regardless	ADV
taxlaw-2793	274	30	of	of	ADP
taxlaw-2793	274	31	place	place	NOUN
taxlaw-2793	274	32	of	of	ADP
taxlaw-2793	274	33	listing	listing	NOUN
taxlaw-2793	274	34	)	)	PUNCT
taxlaw-2793	274	35	;	;	PUNCT
taxlaw-2793	274	36	alice	alice	PROPN
taxlaw-2793	274	37	de	de	PROPN
taxlaw-2793	274	38	jonge	jonge	PROPN
taxlaw-2793	274	39	,	,	PUNCT
taxlaw-2793	274	40	corporate	corporate	ADJ
taxlaw-2793	274	41	governance	governance	NOUN
taxlaw-2793	274	42	and	and	CCONJ
taxlaw-2793	274	43	china	china	PROPN
taxlaw-2793	274	44	’s	’s	PART
taxlaw-2793	274	45	h	h	ADJ
taxlaw-2793	274	46	-	-	PUNCT
taxlaw-2793	274	47	share	share	NOUN
taxlaw-2793	274	48	market	market	NOUN
taxlaw-2793	274	49	56	56	NUM
taxlaw-2793	274	50	(	(	PUNCT
taxlaw-2793	274	51	edward	edward	PROPN
taxlaw-2793	274	52	elgar	elgar	PROPN
taxlaw-2793	274	53	2008	2008	NUM
taxlaw-2793	274	54	)	)	PUNCT
taxlaw-2793	274	55	(	(	PUNCT
taxlaw-2793	274	56	“	"	PUNCT
taxlaw-2793	274	57	by	by	ADP
taxlaw-2793	274	58	december	december	PROPN
taxlaw-2793	274	59	2003	2003	NUM
taxlaw-2793	274	60	,	,	PUNCT
taxlaw-2793	274	61	a	a	DET
taxlaw-2793	274	62	total	total	NOUN
taxlaw-2793	274	63	of	of	ADP
taxlaw-2793	274	64	93	93	NUM
taxlaw-2793	274	65	chinese	chinese	ADJ
taxlaw-2793	274	66	companies	company	NOUN
taxlaw-2793	274	67	had	have	AUX
taxlaw-2793	274	68	issued	issue	VERB
taxlaw-2793	274	69	shares	share	NOUN
taxlaw-2793	274	70	outside	outside	ADP
taxlaw-2793	274	71	of	of	ADP
taxlaw-2793	274	72	china	china	PROPN
taxlaw-2793	274	73	,	,	PUNCT
taxlaw-2793	274	74	raising	raise	VERB
taxlaw-2793	274	75	27.1	27.1	NUM
taxlaw-2793	274	76	billion	billion	NUM
taxlaw-2793	274	77	us	us	PROPN
taxlaw-2793	274	78	dollars	dollar	NOUN
taxlaw-2793	274	79	in	in	ADP
taxlaw-2793	274	80	total	total	NOUN
taxlaw-2793	274	81	.	.	PUNCT
taxlaw-2793	274	82	”	"	PUNCT
taxlaw-2793	275	1	this	this	DET
taxlaw-2793	275	2	number	number	NOUN
taxlaw-2793	275	3	should	should	AUX
taxlaw-2793	275	4	also	also	ADV
taxlaw-2793	275	5	have	have	AUX
taxlaw-2793	275	6	risen	rise	VERB
taxlaw-2793	275	7	substantially	substantially	ADV
taxlaw-2793	275	8	by	by	ADP
taxlaw-2793	275	9	2006	2006	NUM
taxlaw-2793	275	10	.	.	PUNCT
taxlaw-2793	275	11	)	)	PUNCT
taxlaw-2793	275	12	.	.	PUNCT
taxlaw-2793	276	1	66	66	NUM
taxlaw-2793	276	2	.	.	PUNCT
taxlaw-2793	277	1	see	see	VERB
taxlaw-2793	277	2	andrew	andrew	PROPN
taxlaw-2793	277	3	mcginty	mcginty	PROPN
taxlaw-2793	277	4	&	&	CCONJ
taxlaw-2793	277	5	andrew	andrew	PROPN
taxlaw-2793	277	6	godwin	godwin	PROPN
taxlaw-2793	277	7	,	,	PUNCT
taxlaw-2793	277	8	the	the	DET
taxlaw-2793	277	9	missing	miss	VERB
taxlaw-2793	277	10	piece	piece	NOUN
taxlaw-2793	277	11	of	of	ADP
taxlaw-2793	277	12	the	the	DET
taxlaw-2793	277	13	puzzle	puzzle	NOUN
taxlaw-2793	277	14	:	:	PUNCT
taxlaw-2793	277	15	'	'	PUNCT
taxlaw-2793	277	16	ew	ew	INTJ
taxlaw-2793	277	17	qfii	qfii	ADJ
taxlaw-2793	277	18	rules	rule	NOUN
taxlaw-2793	277	19	open	open	VERB
taxlaw-2793	277	20	a	a	DET
taxlaw-2793	277	21	share	share	NOUN
taxlaw-2793	277	22	market	market	NOUN
taxlaw-2793	277	23	,	,	PUNCT
taxlaw-2793	277	24	china	china	PROPN
taxlaw-2793	277	25	law	law	NOUN
taxlaw-2793	277	26	and	and	CCONJ
taxlaw-2793	277	27	practice	practice	NOUN
taxlaw-2793	277	28	,	,	PUNCT
taxlaw-2793	277	29	dec	dec	PROPN
taxlaw-2793	277	30	.	.	PROPN
taxlaw-2793	277	31	2002	2002	NUM
taxlaw-2793	277	32	at	at	ADP
taxlaw-2793	277	33	10	10	NUM
taxlaw-2793	277	34	.	.	PUNCT
taxlaw-2793	277	35	67	67	NUM
taxlaw-2793	277	36	.	.	PUNCT
taxlaw-2793	278	1	i	i	PRON
taxlaw-2793	278	2	d.	d.	PROPN
taxlaw-2793	278	3	68	68	NUM
taxlaw-2793	278	4	.	.	PUNCT
taxlaw-2793	279	1	see	see	VERB
taxlaw-2793	279	2	i	i	PRON
taxlaw-2793	279	3	d.	d.	PROPN
taxlaw-2793	279	4	before	before	ADP
taxlaw-2793	279	5	2002	2002	NUM
taxlaw-2793	279	6	,	,	PUNCT
taxlaw-2793	279	7	foreigners	foreigner	NOUN
taxlaw-2793	279	8	were	be	AUX
taxlaw-2793	279	9	allowed	allow	VERB
taxlaw-2793	279	10	to	to	PART
taxlaw-2793	279	11	trade	trade	VERB
taxlaw-2793	279	12	chinese	chinese	ADJ
taxlaw-2793	279	13	stock	stock	NOUN
taxlaw-2793	279	14	in	in	ADP
taxlaw-2793	279	15	the	the	DET
taxlaw-2793	279	16	domestic	domestic	ADJ
taxlaw-2793	279	17	exchanges	exchange	NOUN
taxlaw-2793	279	18	only	only	ADV
taxlaw-2793	279	19	among	among	ADP
taxlaw-2793	279	20	themselves	themselves	PRON
taxlaw-2793	279	21	,	,	PUNCT
taxlaw-2793	279	22	in	in	ADP
taxlaw-2793	279	23	a	a	DET
taxlaw-2793	279	24	separate	separate	ADJ
taxlaw-2793	279	25	market	market	NOUN
taxlaw-2793	279	26	from	from	ADP
taxlaw-2793	279	27	where	where	SCONJ
taxlaw-2793	279	28	domestic	domestic	ADJ
taxlaw-2793	279	29	investors	investor	NOUN
taxlaw-2793	279	30	traded	trade	VERB
taxlaw-2793	279	31	.	.	PUNCT
taxlaw-2793	280	1	see	see	VERB
taxlaw-2793	280	2	also	also	ADV
taxlaw-2793	280	3	stephen	stephen	PROPN
taxlaw-2793	280	4	green	green	PROPN
taxlaw-2793	280	5	,	,	PUNCT
taxlaw-2793	280	6	china	china	PROPN
taxlaw-2793	280	7	’s	’s	PART
taxlaw-2793	280	8	stockmarket	stockmarket	NOUN
taxlaw-2793	280	9	50–55	50–55	NUM
taxlaw-2793	280	10	(	(	PUNCT
taxlaw-2793	280	11	profile	profile	NOUN
taxlaw-2793	280	12	books	book	NOUN
taxlaw-2793	280	13	,	,	PUNCT
taxlaw-2793	280	14	the	the	DET
taxlaw-2793	280	15	economist	economist	NOUN
taxlaw-2793	280	16	series	series	PROPN
taxlaw-2793	280	17	2003	2003	NUM
taxlaw-2793	280	18	)	)	PUNCT
taxlaw-2793	280	19	.	.	PUNCT
taxlaw-2793	281	1	69	69	NUM
taxlaw-2793	281	2	.	.	PUNCT
taxlaw-2793	282	1	see	see	VERB
taxlaw-2793	282	2	taylor	taylor	PROPN
taxlaw-2793	282	3	hui	hui	PROPN
taxlaw-2793	282	4	&	&	CCONJ
taxlaw-2793	282	5	vivien	vivien	PROPN
taxlaw-2793	282	6	teu	teu	PROPN
taxlaw-2793	282	7	,	,	PUNCT
taxlaw-2793	282	8	china	china	PROPN
taxlaw-2793	282	9	qfii	qfii	PROPN
taxlaw-2793	282	10	rules	rule	NOUN
taxlaw-2793	282	11	revised	revise	VERB
taxlaw-2793	282	12	—	—	PUNCT
taxlaw-2793	282	13	significant	significant	ADJ
taxlaw-2793	282	14	developments	development	NOUN
taxlaw-2793	282	15	for	for	ADP
taxlaw-2793	282	16	foreign	foreign	ADJ
taxlaw-2793	282	17	fund	fund	NOUN
taxlaw-2793	282	18	managers	manager	NOUN
taxlaw-2793	282	19	,	,	PUNCT
taxlaw-2793	282	20	china	china	PROPN
taxlaw-2793	282	21	law	law	NOUN
taxlaw-2793	282	22	and	and	CCONJ
taxlaw-2793	282	23	practice	practice	NOUN
taxlaw-2793	282	24	,	,	PUNCT
taxlaw-2793	282	25	nov	nov	PROPN
taxlaw-2793	282	26	.	.	PROPN
taxlaw-2793	282	27	2006	2006	NUM
taxlaw-2793	282	28	at	at	ADP
taxlaw-2793	282	29	9	9	NUM
taxlaw-2793	282	30	.	.	NUM
taxlaw-2793	282	31	62	62	NUM
taxlaw-2793	282	32	columbia	columbia	PROPN
taxlaw-2793	282	33	jour'al	jour'al	PROPN
taxlaw-2793	282	34	of	of	ADP
taxlaw-2793	282	35	tax	tax	NOUN
taxlaw-2793	282	36	law	law	NOUN
taxlaw-2793	283	1	[	[	X
taxlaw-2793	283	2	vol	vol	NOUN
taxlaw-2793	283	3	.	.	PUNCT
taxlaw-2793	284	1	1:46	1:46	NUM
taxlaw-2793	284	2	and	and	CCONJ
taxlaw-2793	284	3	vc	vc	PROPN
taxlaw-2793	284	4	investing	investing	NOUN
taxlaw-2793	284	5	,	,	PUNCT
taxlaw-2793	284	6	it	it	PRON
taxlaw-2793	284	7	is	be	AUX
taxlaw-2793	284	8	thought	think	VERB
taxlaw-2793	284	9	that	that	SCONJ
taxlaw-2793	284	10	foreign	foreign	ADJ
taxlaw-2793	284	11	institutions	institution	NOUN
taxlaw-2793	284	12	and	and	CCONJ
taxlaw-2793	284	13	professionals	professional	NOUN
taxlaw-2793	284	14	operating	operate	VERB
taxlaw-2793	284	15	in	in	ADP
taxlaw-2793	284	16	such	such	ADJ
taxlaw-2793	284	17	asset	asset	NOUN
taxlaw-2793	284	18	classes	class	NOUN
taxlaw-2793	284	19	possess	possess	VERB
taxlaw-2793	284	20	important	important	ADJ
taxlaw-2793	284	21	expertise	expertise	NOUN
taxlaw-2793	284	22	in	in	ADP
taxlaw-2793	284	23	evaluating	evaluate	VERB
taxlaw-2793	284	24	and	and	CCONJ
taxlaw-2793	284	25	improving	improve	VERB
taxlaw-2793	284	26	business	business	NOUN
taxlaw-2793	284	27	performance	performance	NOUN
taxlaw-2793	284	28	and	and	CCONJ
taxlaw-2793	284	29	governance	governance	NOUN
taxlaw-2793	284	30	,	,	PUNCT
taxlaw-2793	284	31	and	and	CCONJ
taxlaw-2793	284	32	their	their	PRON
taxlaw-2793	284	33	participation	participation	NOUN
taxlaw-2793	284	34	is	be	AUX
taxlaw-2793	284	35	needed	need	VERB
taxlaw-2793	284	36	if	if	SCONJ
taxlaw-2793	284	37	the	the	DET
taxlaw-2793	284	38	field	field	NOUN
taxlaw-2793	284	39	is	be	AUX
taxlaw-2793	284	40	to	to	PART
taxlaw-2793	284	41	develop	develop	VERB
taxlaw-2793	284	42	quickly.70	quickly.70	PRON
taxlaw-2793	284	43	the	the	DET
taxlaw-2793	284	44	latest	late	ADJ
taxlaw-2793	284	45	signs	sign	NOUN
taxlaw-2793	284	46	of	of	ADP
taxlaw-2793	284	47	this	this	DET
taxlaw-2793	284	48	policy	policy	NOUN
taxlaw-2793	284	49	orientation	orientation	NOUN
taxlaw-2793	284	50	include	include	VERB
taxlaw-2793	284	51	the	the	DET
taxlaw-2793	284	52	ministry	ministry	PROPN
taxlaw-2793	284	53	of	of	ADP
taxlaw-2793	284	54	commerce	commerce	PROPN
taxlaw-2793	284	55	’s	’s	PART
taxlaw-2793	284	56	decision	decision	NOUN
taxlaw-2793	284	57	in	in	ADP
taxlaw-2793	284	58	march	march	PROPN
taxlaw-2793	284	59	2009	2009	NUM
taxlaw-2793	284	60	to	to	PART
taxlaw-2793	284	61	delegate	delegate	VERB
taxlaw-2793	284	62	the	the	DET
taxlaw-2793	284	63	authority	authority	NOUN
taxlaw-2793	284	64	to	to	PART
taxlaw-2793	284	65	approve	approve	VERB
taxlaw-2793	284	66	new	new	ADJ
taxlaw-2793	284	67	foreign	foreign	ADJ
taxlaw-2793	284	68	-	-	PUNCT
taxlaw-2793	284	69	invested	invest	VERB
taxlaw-2793	284	70	venture	venture	NOUN
taxlaw-2793	284	71	capital	capital	NOUN
taxlaw-2793	284	72	enterprises	enterprise	NOUN
taxlaw-2793	284	73	with	with	ADP
taxlaw-2793	284	74	total	total	ADJ
taxlaw-2793	284	75	capital	capital	NOUN
taxlaw-2793	284	76	not	not	PART
taxlaw-2793	284	77	exceeding	exceed	VERB
taxlaw-2793	284	78	$	$	SYM
taxlaw-2793	284	79	100	100	NUM
taxlaw-2793	284	80	million71	million71	NOUN
taxlaw-2793	284	81	to	to	ADP
taxlaw-2793	284	82	provincial	provincial	ADJ
taxlaw-2793	284	83	authorities	authority	NOUN
taxlaw-2793	284	84	,	,	PUNCT
taxlaw-2793	284	85	which	which	PRON
taxlaw-2793	284	86	are	be	AUX
taxlaw-2793	284	87	generally	generally	ADV
taxlaw-2793	284	88	regarded	regard	VERB
taxlaw-2793	284	89	as	as	ADP
taxlaw-2793	284	90	more	more	ADV
taxlaw-2793	284	91	eager	eager	ADJ
taxlaw-2793	284	92	to	to	PART
taxlaw-2793	284	93	promote	promote	VERB
taxlaw-2793	284	94	foreign	foreign	ADJ
taxlaw-2793	284	95	investments	investment	NOUN
taxlaw-2793	284	96	then	then	ADV
taxlaw-2793	284	97	national	national	ADJ
taxlaw-2793	284	98	agencies.72	agencies.72	NOUN
taxlaw-2793	284	99	not	not	PART
taxlaw-2793	284	100	surprisingly	surprisingly	ADV
taxlaw-2793	284	101	,	,	PUNCT
taxlaw-2793	284	102	because	because	SCONJ
taxlaw-2793	284	103	china	china	PROPN
taxlaw-2793	284	104	’s	’s	PART
taxlaw-2793	284	105	inbound	inbound	PROPN
taxlaw-2793	284	106	taxation	taxation	NOUN
taxlaw-2793	284	107	has	have	AUX
taxlaw-2793	284	108	traditionally	traditionally	ADV
taxlaw-2793	284	109	focused	focus	VERB
taxlaw-2793	284	110	on	on	ADP
taxlaw-2793	284	111	fdi	fdi	PROPN
taxlaw-2793	284	112	(	(	PUNCT
taxlaw-2793	284	113	as	as	SCONJ
taxlaw-2793	284	114	has	have	VERB
taxlaw-2793	284	115	the	the	DET
taxlaw-2793	284	116	rest	rest	NOUN
taxlaw-2793	284	117	of	of	ADP
taxlaw-2793	284	118	the	the	DET
taxlaw-2793	284	119	regulatory	regulatory	ADJ
taxlaw-2793	284	120	system	system	NOUN
taxlaw-2793	284	121	)	)	PUNCT
taxlaw-2793	284	122	,	,	PUNCT
taxlaw-2793	284	123	its	its	PRON
taxlaw-2793	284	124	operation	operation	NOUN
taxlaw-2793	284	125	has	have	AUX
taxlaw-2793	284	126	faltered	falter	VERB
taxlaw-2793	284	127	as	as	SCONJ
taxlaw-2793	284	128	fpi	fpi	PROPN
taxlaw-2793	284	129	in	in	ADP
taxlaw-2793	284	130	china	china	PROPN
taxlaw-2793	284	131	expands	expand	VERB
taxlaw-2793	284	132	.	.	PUNCT
taxlaw-2793	285	1	for	for	ADP
taxlaw-2793	285	2	example	example	NOUN
taxlaw-2793	285	3	,	,	PUNCT
taxlaw-2793	285	4	at	at	ADP
taxlaw-2793	285	5	the	the	DET
taxlaw-2793	285	6	onset	onset	NOUN
taxlaw-2793	285	7	of	of	ADP
taxlaw-2793	285	8	the	the	DET
taxlaw-2793	285	9	qfii	qfii	ADJ
taxlaw-2793	285	10	regime	regime	NOUN
taxlaw-2793	285	11	,	,	PUNCT
taxlaw-2793	285	12	it	it	PRON
taxlaw-2793	285	13	was	be	AUX
taxlaw-2793	285	14	immediately	immediately	ADV
taxlaw-2793	285	15	unclear	unclear	ADJ
taxlaw-2793	285	16	how	how	SCONJ
taxlaw-2793	285	17	withholding	withholding	NOUN
taxlaw-2793	285	18	taxes	taxis	NOUN
taxlaw-2793	285	19	would	would	AUX
taxlaw-2793	285	20	apply	apply	VERB
taxlaw-2793	285	21	to	to	ADP
taxlaw-2793	285	22	income	income	NOUN
taxlaw-2793	285	23	received	receive	VERB
taxlaw-2793	285	24	by	by	ADP
taxlaw-2793	285	25	qfiis.73	qfiis.73	NOUN
taxlaw-2793	285	26	should	should	AUX
taxlaw-2793	285	27	the	the	DET
taxlaw-2793	285	28	tax	tax	NOUN
taxlaw-2793	285	29	exemption	exemption	NOUN
taxlaw-2793	285	30	then	then	ADV
taxlaw-2793	285	31	granted	grant	VERB
taxlaw-2793	285	32	for	for	ADP
taxlaw-2793	285	33	repatriation	repatriation	NOUN
taxlaw-2793	285	34	of	of	ADP
taxlaw-2793	285	35	profits	profit	NOUN
taxlaw-2793	285	36	on	on	ADP
taxlaw-2793	285	37	fdi	fdi	NOUN
taxlaw-2793	285	38	apply	apply	VERB
taxlaw-2793	285	39	to	to	ADP
taxlaw-2793	285	40	dividends	dividend	NOUN
taxlaw-2793	285	41	paid	pay	VERB
taxlaw-2793	285	42	on	on	ADP
taxlaw-2793	285	43	stock	stock	NOUN
taxlaw-2793	285	44	held	hold	VERB
taxlaw-2793	285	45	by	by	ADP
taxlaw-2793	285	46	qfiis	qfiis	NOUN
taxlaw-2793	285	47	as	as	ADV
taxlaw-2793	285	48	well	well	ADV
taxlaw-2793	285	49	?	?	PUNCT
taxlaw-2793	286	1	should	should	AUX
taxlaw-2793	286	2	the	the	DET
taxlaw-2793	286	3	tax	tax	NOUN
taxlaw-2793	286	4	on	on	ADP
taxlaw-2793	286	5	capital	capital	NOUN
taxlaw-2793	286	6	gain	gain	NOUN
taxlaw-2793	286	7	applicable	applicable	ADJ
taxlaw-2793	286	8	to	to	ADP
taxlaw-2793	286	9	the	the	DET
taxlaw-2793	286	10	sale	sale	NOUN
taxlaw-2793	286	11	of	of	ADP
taxlaw-2793	286	12	fdi	fdi	NOUN
taxlaw-2793	286	13	investments	investment	NOUN
taxlaw-2793	286	14	also	also	ADV
taxlaw-2793	286	15	apply	apply	VERB
taxlaw-2793	286	16	to	to	PART
taxlaw-2793	286	17	gain	gain	VERB
taxlaw-2793	286	18	on	on	ADP
taxlaw-2793	286	19	the	the	DET
taxlaw-2793	286	20	trading	trading	NOUN
taxlaw-2793	286	21	of	of	ADP
taxlaw-2793	286	22	stock	stock	NOUN
taxlaw-2793	286	23	where	where	SCONJ
taxlaw-2793	286	24	no	no	DET
taxlaw-2793	286	25	suitable	suitable	ADJ
taxlaw-2793	286	26	withholding	withholding	NOUN
taxlaw-2793	286	27	mechanisms	mechanism	NOUN
taxlaw-2793	286	28	have	have	AUX
taxlaw-2793	286	29	been	be	AUX
taxlaw-2793	286	30	put	put	VERB
taxlaw-2793	286	31	in	in	ADP
taxlaw-2793	286	32	place	place	NOUN
taxlaw-2793	286	33	?	?	PUNCT
taxlaw-2793	287	1	if	if	SCONJ
taxlaw-2793	287	2	china	china	PROPN
taxlaw-2793	287	3	were	be	AUX
taxlaw-2793	287	4	to	to	PART
taxlaw-2793	287	5	tax	tax	VERB
taxlaw-2793	287	6	qfii	qfii	ADJ
taxlaw-2793	287	7	income	income	NOUN
taxlaw-2793	287	8	,	,	PUNCT
taxlaw-2793	287	9	how	how	SCONJ
taxlaw-2793	287	10	would	would	AUX
taxlaw-2793	287	11	it	it	PRON
taxlaw-2793	287	12	administer	administer	VERB
taxlaw-2793	287	13	the	the	DET
taxlaw-2793	287	14	granting	granting	NOUN
taxlaw-2793	287	15	of	of	ADP
taxlaw-2793	287	16	treaty	treaty	NOUN
taxlaw-2793	287	17	benefits	benefit	NOUN
taxlaw-2793	287	18	?	?	PUNCT
taxlaw-2793	288	1	until	until	SCONJ
taxlaw-2793	288	2	quite	quite	ADV
taxlaw-2793	288	3	recently,74	recently,74	NOUN
taxlaw-2793	288	4	in	in	ADP
taxlaw-2793	288	5	the	the	DET
taxlaw-2793	288	6	absence	absence	NOUN
taxlaw-2793	288	7	of	of	ADP
taxlaw-2793	288	8	explicit	explicit	ADJ
taxlaw-2793	288	9	guidance	guidance	NOUN
taxlaw-2793	288	10	,	,	PUNCT
taxlaw-2793	288	11	qfiis	qfiis	NOUN
taxlaw-2793	288	12	(	(	PUNCT
taxlaw-2793	288	13	and	and	CCONJ
taxlaw-2793	288	14	their	their	PRON
taxlaw-2793	288	15	customers	customer	NOUN
taxlaw-2793	288	16	on	on	ADP
taxlaw-2793	288	17	behalf	behalf	NOUN
taxlaw-2793	288	18	of	of	ADP
taxlaw-2793	288	19	whom	whom	PRON
taxlaw-2793	288	20	qfiis	qfiis	NOUN
taxlaw-2793	288	21	invested	invest	VERB
taxlaw-2793	288	22	and	and	CCONJ
taxlaw-2793	288	23	traded	trade	VERB
taxlaw-2793	288	24	in	in	ADP
taxlaw-2793	288	25	china	china	PROPN
taxlaw-2793	288	26	)	)	PUNCT
taxlaw-2793	288	27	did	do	AUX
taxlaw-2793	288	28	not	not	PART
taxlaw-2793	288	29	have	have	VERB
taxlaw-2793	288	30	to	to	PART
taxlaw-2793	288	31	pay	pay	VERB
taxlaw-2793	288	32	chinese	chinese	ADJ
taxlaw-2793	288	33	income	income	NOUN
taxlaw-2793	288	34	tax	tax	NOUN
taxlaw-2793	288	35	on	on	ADP
taxlaw-2793	288	36	many	many	ADJ
taxlaw-2793	288	37	types	type	NOUN
taxlaw-2793	288	38	of	of	ADP
taxlaw-2793	288	39	investment	investment	NOUN
taxlaw-2793	288	40	income	income	NOUN
taxlaw-2793	288	41	without	without	ADP
taxlaw-2793	288	42	knowing	know	VERB
taxlaw-2793	288	43	whether	whether	SCONJ
taxlaw-2793	288	44	there	there	PRON
taxlaw-2793	288	45	was	be	VERB
taxlaw-2793	288	46	any	any	DET
taxlaw-2793	288	47	legal	legal	ADJ
taxlaw-2793	288	48	basis	basis	NOUN
taxlaw-2793	288	49	for	for	ADP
taxlaw-2793	288	50	this	this	DET
taxlaw-2793	288	51	de	de	X
taxlaw-2793	288	52	facto	facto	X
taxlaw-2793	288	53	exemption	exemption	NOUN
taxlaw-2793	288	54	or	or	CCONJ
taxlaw-2793	288	55	how	how	SCONJ
taxlaw-2793	288	56	long	long	ADV
taxlaw-2793	288	57	it	it	PRON
taxlaw-2793	288	58	would	would	AUX
taxlaw-2793	288	59	last.75	last.75	VERB
taxlaw-2793	288	60	we	we	PRON
taxlaw-2793	288	61	will	will	AUX
taxlaw-2793	288	62	see	see	VERB
taxlaw-2793	288	63	further	far	ADV
taxlaw-2793	288	64	below	below	ADP
taxlaw-2793	288	65	that	that	DET
taxlaw-2793	288	66	other	other	ADJ
taxlaw-2793	288	67	forms	form	NOUN
taxlaw-2793	288	68	of	of	ADP
taxlaw-2793	288	69	fpi	fpi	PROPN
taxlaw-2793	288	70	in	in	ADP
taxlaw-2793	288	71	china	china	PROPN
taxlaw-2793	288	72	,	,	PUNCT
taxlaw-2793	288	73	for	for	ADP
taxlaw-2793	288	74	example	example	NOUN
taxlaw-2793	288	75	,	,	PUNCT
taxlaw-2793	288	76	real	real	ADJ
taxlaw-2793	288	77	estate	estate	NOUN
taxlaw-2793	288	78	investments,76	investments,76	PRON
taxlaw-2793	288	79	have	have	AUX
taxlaw-2793	288	80	generated	generate	VERB
taxlaw-2793	288	81	their	their	PRON
taxlaw-2793	288	82	share	share	NOUN
taxlaw-2793	288	83	of	of	ADP
taxlaw-2793	288	84	long	long	ADV
taxlaw-2793	288	85	-	-	PUNCT
taxlaw-2793	288	86	standing	stand	VERB
taxlaw-2793	288	87	questions	question	NOUN
taxlaw-2793	288	88	about	about	ADP
taxlaw-2793	288	89	appropriate	appropriate	ADJ
taxlaw-2793	288	90	tax	tax	NOUN
taxlaw-2793	288	91	treatments	treatment	NOUN
taxlaw-2793	288	92	.	.	PUNCT
taxlaw-2793	289	1	while	while	SCONJ
taxlaw-2793	289	2	,	,	PUNCT
taxlaw-2793	289	3	unlike	unlike	ADP
taxlaw-2793	289	4	the	the	DET
taxlaw-2793	289	5	onshore	onshore	NOUN
taxlaw-2793	289	6	investment	investment	NOUN
taxlaw-2793	289	7	fund	fund	NOUN
taxlaw-2793	289	8	and	and	CCONJ
taxlaw-2793	289	9	qfii	qfii	ADJ
taxlaw-2793	289	10	areas	area	NOUN
taxlaw-2793	289	11	,	,	PUNCT
taxlaw-2793	289	12	there	there	PRON
taxlaw-2793	289	13	has	have	AUX
taxlaw-2793	289	14	been	be	AUX
taxlaw-2793	289	15	no	no	DET
taxlaw-2793	289	16	significant	significant	ADJ
taxlaw-2793	289	17	liberalization	liberalization	NOUN
taxlaw-2793	289	18	in	in	ADP
taxlaw-2793	289	19	recent	recent	ADJ
taxlaw-2793	289	20	years	year	NOUN
taxlaw-2793	289	21	in	in	ADP
taxlaw-2793	289	22	these	these	DET
taxlaw-2793	289	23	other	other	ADJ
taxlaw-2793	289	24	areas	area	NOUN
taxlaw-2793	289	25	of	of	ADP
taxlaw-2793	289	26	fpi	fpi	PROPN
taxlaw-2793	289	27	,	,	PUNCT
taxlaw-2793	289	28	if	if	SCONJ
taxlaw-2793	289	29	any	any	DET
taxlaw-2793	289	30	momentum	momentum	NOUN
taxlaw-2793	289	31	gathers	gather	VERB
taxlaw-2793	289	32	for	for	ADP
taxlaw-2793	289	33	clarifying	clarify	VERB
taxlaw-2793	289	34	the	the	DET
taxlaw-2793	289	35	tax	tax	NOUN
taxlaw-2793	289	36	treatment	treatment	NOUN
taxlaw-2793	289	37	of	of	ADP
taxlaw-2793	289	38	70	70	NUM
taxlaw-2793	289	39	.	.	PUNCT
taxlaw-2793	290	1	see	see	VERB
taxlaw-2793	290	2	,	,	PUNCT
taxlaw-2793	290	3	e.g.	e.g.	ADV
taxlaw-2793	290	4	,	,	PUNCT
taxlaw-2793	290	5	yan	yan	PROPN
taxlaw-2793	290	6	zhou	zhou	PROPN
taxlaw-2793	290	7	,	,	PUNCT
taxlaw-2793	290	8	blackstone	blackstone	NOUN
taxlaw-2793	290	9	sets	set	VERB
taxlaw-2793	290	10	up	up	ADP
taxlaw-2793	290	11	'	'	PUNCT
taxlaw-2793	290	12	ew	ew	INTJ
taxlaw-2793	290	13	private	private	ADJ
taxlaw-2793	290	14	equity	equity	NOUN
taxlaw-2793	290	15	fund	fund	PROPN
taxlaw-2793	290	16	in	in	ADP
taxlaw-2793	290	17	pudong	pudong	PROPN
taxlaw-2793	290	18	,	,	PUNCT
taxlaw-2793	290	19	china	china	PROPN
taxlaw-2793	290	20	daily	daily	PROPN
taxlaw-2793	290	21	,	,	PUNCT
taxlaw-2793	290	22	aug	aug	PROPN
taxlaw-2793	290	23	.	.	PROPN
taxlaw-2793	290	24	18	18	NUM
taxlaw-2793	290	25	,	,	PUNCT
taxlaw-2793	290	26	2009	2009	NUM
taxlaw-2793	290	27	,	,	PUNCT
taxlaw-2793	290	28	available	available	ADJ
taxlaw-2793	290	29	at	at	ADP
taxlaw-2793	290	30	http://www.chinadaily.com.cn/bizchina/200908/18/content_8581500.htm	http://www.chinadaily.com.cn/bizchina/200908/18/content_8581500.htm	X
taxlaw-2793	290	31	(	(	PUNCT
taxlaw-2793	290	32	last	last	ADJ
taxlaw-2793	290	33	visited	visit	VERB
taxlaw-2793	290	34	feb	feb	PROPN
taxlaw-2793	290	35	.	.	PROPN
taxlaw-2793	290	36	14	14	NUM
taxlaw-2793	290	37	,	,	PUNCT
taxlaw-2793	290	38	2010	2010	NUM
taxlaw-2793	290	39	)	)	PUNCT
taxlaw-2793	290	40	.	.	PUNCT
taxlaw-2793	291	1	71	71	NUM
taxlaw-2793	291	2	.	.	X
taxlaw-2793	292	1	see	see	VERB
taxlaw-2793	292	2	supra	supra	PROPN
taxlaw-2793	292	3	notes	note	VERB
taxlaw-2793	292	4	45–47	45–47	NUM
taxlaw-2793	292	5	and	and	CCONJ
taxlaw-2793	292	6	accompanying	accompany	VERB
taxlaw-2793	292	7	text	text	NOUN
taxlaw-2793	292	8	.	.	PUNCT
taxlaw-2793	293	1	72	72	NUM
taxlaw-2793	293	2	.	.	PUNCT
taxlaw-2793	294	1	see	see	VERB
taxlaw-2793	294	2	shang	shang	PROPN
taxlaw-2793	294	3	zi	zi	PROPN
taxlaw-2793	294	4	han	han	PROPN
taxlaw-2793	295	1	[	[	X
taxlaw-2793	295	2	2009	2009	NUM
taxlaw-2793	295	3	]	]	SYM
taxlaw-2793	295	4	9	9	NUM
taxlaw-2793	295	5	[	[	SYM
taxlaw-2793	295	6	notice	notice	NOUN
taxlaw-2793	295	7	regarding	regard	VERB
taxlaw-2793	295	8	the	the	DET
taxlaw-2793	295	9	approval	approval	NOUN
taxlaw-2793	295	10	of	of	ADP
taxlaw-2793	295	11	foreign	foreign	ADJ
taxlaw-2793	295	12	-	-	PUNCT
taxlaw-2793	295	13	invested	invest	VERB
taxlaw-2793	295	14	venture	venture	NOUN
taxlaw-2793	295	15	capital	capital	NOUN
taxlaw-2793	295	16	enterprises	enterprise	NOUN
taxlaw-2793	295	17	and	and	CCONJ
taxlaw-2793	295	18	venture	venture	NOUN
taxlaw-2793	295	19	capital	capital	NOUN
taxlaw-2793	295	20	management	management	NOUN
taxlaw-2793	295	21	enterprises	enterprise	NOUN
taxlaw-2793	295	22	]	]	PUNCT
taxlaw-2793	295	23	(	(	PUNCT
taxlaw-2793	295	24	promulgated	promulgate	VERB
taxlaw-2793	295	25	by	by	ADP
taxlaw-2793	295	26	the	the	DET
taxlaw-2793	295	27	ministry	ministry	PROPN
taxlaw-2793	295	28	of	of	ADP
taxlaw-2793	295	29	commerce	commerce	PROPN
taxlaw-2793	295	30	,	,	PUNCT
taxlaw-2793	295	31	mar	mar	PROPN
taxlaw-2793	295	32	.	.	PROPN
taxlaw-2793	295	33	5	5	NUM
taxlaw-2793	295	34	,	,	PUNCT
taxlaw-2793	295	35	2009	2009	NUM
taxlaw-2793	295	36	)	)	PUNCT
taxlaw-2793	295	37	;	;	PUNCT
taxlaw-2793	295	38	o’melveny	o’melveny	PROPN
taxlaw-2793	295	39	&	&	CCONJ
taxlaw-2793	295	40	myers	myers	PROPN
taxlaw-2793	295	41	,	,	PUNCT
taxlaw-2793	295	42	china	china	PROPN
taxlaw-2793	295	43	law	law	PROPN
taxlaw-2793	295	44	and	and	CCONJ
taxlaw-2793	295	45	policy	policy	NOUN
taxlaw-2793	295	46	'	'	PUNCT
taxlaw-2793	295	47	ewsflash	ewsflash	NOUN
taxlaw-2793	295	48	:	:	PUNCT
taxlaw-2793	295	49	deregulation	deregulation	NOUN
taxlaw-2793	295	50	of	of	ADP
taxlaw-2793	295	51	foreign	foreign	ADJ
taxlaw-2793	295	52	-	-	PUNCT
taxlaw-2793	295	53	invested	invest	VERB
taxlaw-2793	295	54	rmb	rmb	NOUN
taxlaw-2793	295	55	funds	fund	NOUN
taxlaw-2793	295	56	and	and	CCONJ
taxlaw-2793	295	57	managers	manager	NOUN
taxlaw-2793	295	58	of	of	ADP
taxlaw-2793	295	59	private	private	ADJ
taxlaw-2793	295	60	equity	equity	NOUN
taxlaw-2793	295	61	,	,	PUNCT
taxlaw-2793	295	62	mar	mar	PROPN
taxlaw-2793	295	63	.	.	PROPN
taxlaw-2793	295	64	17	17	NUM
taxlaw-2793	295	65	,	,	PUNCT
taxlaw-2793	295	66	2009	2009	NUM
taxlaw-2793	295	67	(	(	PUNCT
taxlaw-2793	295	68	on	on	ADP
taxlaw-2793	295	69	file	file	NOUN
taxlaw-2793	295	70	with	with	ADP
taxlaw-2793	295	71	author	author	NOUN
taxlaw-2793	295	72	)	)	PUNCT
taxlaw-2793	295	73	.	.	PUNCT
taxlaw-2793	296	1	73	73	NUM
taxlaw-2793	296	2	.	.	PUNCT
taxlaw-2793	297	1	see	see	VERB
taxlaw-2793	297	2	kehong	kehong	PROPN
taxlaw-2793	297	3	wu	wu	PROPN
taxlaw-2793	297	4	,	,	PUNCT
taxlaw-2793	297	5	qfii	qfii	ADJ
taxlaw-2793	297	6	investments	investment	NOUN
taxlaw-2793	297	7	in	in	ADP
taxlaw-2793	297	8	chinese	chinese	ADJ
taxlaw-2793	297	9	stock	stock	NOUN
taxlaw-2793	297	10	–	–	PUNCT
taxlaw-2793	297	11	a	a	DET
taxlaw-2793	297	12	feast	feast	NOUN
taxlaw-2793	297	13	of	of	ADP
taxlaw-2793	297	14	tax	tax	NOUN
taxlaw-2793	297	15	exemptions	exemption	NOUN
taxlaw-2793	297	16	?	?	PUNCT
taxlaw-2793	298	1	(	(	PUNCT
taxlaw-2793	298	2	in	in	ADP
taxlaw-2793	298	3	mandarin	mandarin	NOUN
taxlaw-2793	298	4	)	)	PUNCT
taxlaw-2793	298	5	,	,	PUNCT
taxlaw-2793	298	6	2	2	NUM
taxlaw-2793	298	7	int’l	int’l	NUM
taxlaw-2793	298	8	taxation	taxation	NOUN
taxlaw-2793	298	9	in	in	ADP
taxlaw-2793	298	10	china	china	PROPN
taxlaw-2793	298	11	(	(	PUNCT
taxlaw-2793	298	12	shewai	shewai	NOUN
taxlaw-2793	298	13	shuiwu	shuiwu	PROPN
taxlaw-2793	298	14	)	)	PUNCT
taxlaw-2793	298	15	73	73	NUM
taxlaw-2793	298	16	,	,	PUNCT
taxlaw-2793	298	17	73–76	73–76	NUM
taxlaw-2793	298	18	(	(	PUNCT
taxlaw-2793	298	19	2008	2008	NUM
taxlaw-2793	298	20	)	)	PUNCT
taxlaw-2793	298	21	.	.	PUNCT
taxlaw-2793	299	1	74	74	NUM
taxlaw-2793	299	2	.	.	PUNCT
taxlaw-2793	300	1	see	see	VERB
taxlaw-2793	300	2	infra	infra	NOUN
taxlaw-2793	300	3	notes	note	NOUN
taxlaw-2793	300	4	144–49	144–49	NUM
taxlaw-2793	300	5	and	and	CCONJ
taxlaw-2793	300	6	accompanying	accompany	VERB
taxlaw-2793	300	7	text	text	NOUN
taxlaw-2793	300	8	.	.	PUNCT
taxlaw-2793	301	1	75	75	NUM
taxlaw-2793	301	2	.	.	PUNCT
taxlaw-2793	302	1	see	see	VERB
taxlaw-2793	302	2	kehong	kehong	NOUN
taxlaw-2793	302	3	,	,	PUNCT
taxlaw-2793	302	4	supra	supra	PROPN
taxlaw-2793	302	5	note	note	NOUN
taxlaw-2793	302	6	73	73	NUM
taxlaw-2793	302	7	,	,	PUNCT
taxlaw-2793	302	8	at	at	ADP
taxlaw-2793	302	9	74–75	74–75	NUM
taxlaw-2793	302	10	.	.	PUNCT
taxlaw-2793	303	1	76	76	NUM
taxlaw-2793	303	2	.	.	PUNCT
taxlaw-2793	304	1	for	for	ADP
taxlaw-2793	304	2	a	a	DET
taxlaw-2793	304	3	discussion	discussion	NOUN
taxlaw-2793	304	4	of	of	ADP
taxlaw-2793	304	5	foreign	foreign	ADJ
taxlaw-2793	304	6	real	real	ADJ
taxlaw-2793	304	7	estate	estate	NOUN
taxlaw-2793	304	8	ownership	ownership	NOUN
taxlaw-2793	304	9	,	,	PUNCT
taxlaw-2793	304	10	see	see	VERB
taxlaw-2793	304	11	infra	infra	NOUN
taxlaw-2793	304	12	notes	note	VERB
taxlaw-2793	304	13	109	109	NUM
taxlaw-2793	304	14	-	-	SYM
taxlaw-2793	304	15	115	115	NUM
taxlaw-2793	304	16	and	and	CCONJ
taxlaw-2793	304	17	accompanying	accompany	VERB
taxlaw-2793	304	18	text	text	NOUN
taxlaw-2793	304	19	.	.	PUNCT
taxlaw-2793	305	1	2010	2010	NUM
taxlaw-2793	305	2	]	]	PUNCT
taxlaw-2793	305	3	“	"	PUNCT
taxlaw-2793	305	4	establishme't	establishme't	PROPN
taxlaw-2793	305	5	”	"	PUNCT
taxlaw-2793	305	6	i	i	PRON
taxlaw-2793	305	7	'	'	PUNCT
taxlaw-2793	305	8	chi'ese	chi'ese	ADJ
taxlaw-2793	305	9	tax	tax	NOUN
taxlaw-2793	305	10	63	63	NUM
taxlaw-2793	305	11	onshore	onshore	ADJ
taxlaw-2793	305	12	funds	fund	NOUN
taxlaw-2793	305	13	and	and	CCONJ
taxlaw-2793	305	14	qfiis	qfiis	NOUN
taxlaw-2793	305	15	,	,	PUNCT
taxlaw-2793	305	16	there	there	PRON
taxlaw-2793	305	17	may	may	AUX
taxlaw-2793	305	18	be	be	AUX
taxlaw-2793	305	19	implications	implication	NOUN
taxlaw-2793	305	20	for	for	ADP
taxlaw-2793	305	21	the	the	DET
taxlaw-2793	305	22	whole	whole	ADJ
taxlaw-2793	305	23	range	range	NOUN
taxlaw-2793	305	24	of	of	ADP
taxlaw-2793	305	25	fpi	fpi	PROPN
taxlaw-2793	305	26	as	as	ADV
taxlaw-2793	305	27	well	well	ADV
taxlaw-2793	305	28	.	.	PUNCT
taxlaw-2793	306	1	ii	ii	X
taxlaw-2793	306	2	.	.	PUNCT
taxlaw-2793	306	3	statutory	statutory	ADJ
taxlaw-2793	306	4	concept	concept	NOUN
taxlaw-2793	306	5	of	of	ADP
taxlaw-2793	306	6	“	"	PUNCT
taxlaw-2793	306	7	establishment	establishment	NOUN
taxlaw-2793	306	8	,	,	PUNCT
taxlaw-2793	306	9	”	"	PUNCT
taxlaw-2793	306	10	its	its	PRON
taxlaw-2793	306	11	evolution	evolution	NOUN
taxlaw-2793	306	12	and	and	CCONJ
taxlaw-2793	306	13	importance	importance	NOUN
taxlaw-2793	306	14	before	before	SCONJ
taxlaw-2793	306	15	i	i	PRON
taxlaw-2793	306	16	examine	examine	VERB
taxlaw-2793	306	17	the	the	DET
taxlaw-2793	306	18	existing	exist	VERB
taxlaw-2793	306	19	interpretations	interpretation	NOUN
taxlaw-2793	306	20	of	of	ADP
taxlaw-2793	306	21	“	"	PUNCT
taxlaw-2793	306	22	establishment	establishment	NOUN
taxlaw-2793	306	23	,	,	PUNCT
taxlaw-2793	306	24	”	"	PUNCT
taxlaw-2793	306	25	an	an	DET
taxlaw-2793	306	26	explanation	explanation	NOUN
taxlaw-2793	306	27	is	be	AUX
taxlaw-2793	306	28	in	in	ADP
taxlaw-2793	306	29	order	order	NOUN
taxlaw-2793	306	30	regarding	regard	VERB
taxlaw-2793	306	31	the	the	DET
taxlaw-2793	306	32	statutory	statutory	ADJ
taxlaw-2793	306	33	framework	framework	NOUN
taxlaw-2793	306	34	within	within	ADP
taxlaw-2793	306	35	which	which	PRON
taxlaw-2793	306	36	the	the	DET
taxlaw-2793	306	37	concept	concept	NOUN
taxlaw-2793	306	38	has	have	VERB
taxlaw-2793	306	39	its	its	PRON
taxlaw-2793	306	40	place	place	NOUN
taxlaw-2793	306	41	.	.	PUNCT
taxlaw-2793	307	1	china	china	PROPN
taxlaw-2793	307	2	’s	’s	PART
taxlaw-2793	307	3	enterprise	enterprise	NOUN
taxlaw-2793	307	4	income	income	NOUN
taxlaw-2793	307	5	tax	tax	NOUN
taxlaw-2793	307	6	and	and	CCONJ
taxlaw-2793	307	7	the	the	DET
taxlaw-2793	307	8	individual	individual	ADJ
taxlaw-2793	307	9	income	income	NOUN
taxlaw-2793	307	10	tax	tax	NOUN
taxlaw-2793	307	11	(	(	PUNCT
taxlaw-2793	307	12	iit	iit	PROPN
taxlaw-2793	307	13	)	)	PUNCT
taxlaw-2793	307	14	currently	currently	ADV
taxlaw-2793	307	15	fall	fall	VERB
taxlaw-2793	307	16	under	under	ADP
taxlaw-2793	307	17	two	two	NUM
taxlaw-2793	307	18	separate	separate	ADJ
taxlaw-2793	307	19	statutory	statutory	ADJ
taxlaw-2793	307	20	regimes	regime	NOUN
taxlaw-2793	307	21	,	,	PUNCT
taxlaw-2793	307	22	and	and	CCONJ
taxlaw-2793	307	23	“	"	PUNCT
taxlaw-2793	307	24	establishment	establishment	NOUN
taxlaw-2793	307	25	,	,	PUNCT
taxlaw-2793	307	26	”	"	PUNCT
taxlaw-2793	307	27	a	a	DET
taxlaw-2793	307	28	concept	concept	NOUN
taxlaw-2793	307	29	employed	employ	VERB
taxlaw-2793	307	30	by	by	ADP
taxlaw-2793	307	31	the	the	DET
taxlaw-2793	307	32	eit	eit	PROPN
taxlaw-2793	307	33	law	law	NOUN
taxlaw-2793	307	34	,	,	PUNCT
taxlaw-2793	307	35	does	do	AUX
taxlaw-2793	307	36	not	not	PART
taxlaw-2793	307	37	apply	apply	VERB
taxlaw-2793	307	38	for	for	ADP
taxlaw-2793	307	39	iit	iit	PROPN
taxlaw-2793	307	40	purposes.77	purposes.77	NOUN
taxlaw-2793	307	41	in	in	ADP
taxlaw-2793	307	42	fact	fact	NOUN
taxlaw-2793	307	43	,	,	PUNCT
taxlaw-2793	307	44	not	not	PART
taxlaw-2793	307	45	only	only	ADV
taxlaw-2793	307	46	is	be	AUX
taxlaw-2793	307	47	the	the	DET
taxlaw-2793	307	48	concept	concept	NOUN
taxlaw-2793	307	49	inapplicable	inapplicable	ADJ
taxlaw-2793	307	50	in	in	ADP
taxlaw-2793	307	51	connection	connection	NOUN
taxlaw-2793	307	52	with	with	ADP
taxlaw-2793	307	53	individual	individual	ADJ
taxlaw-2793	307	54	taxpayers	taxpayer	NOUN
taxlaw-2793	307	55	,	,	PUNCT
taxlaw-2793	307	56	but	but	CCONJ
taxlaw-2793	307	57	the	the	DET
taxlaw-2793	307	58	current	current	ADJ
taxlaw-2793	307	59	structure	structure	NOUN
taxlaw-2793	307	60	of	of	ADP
taxlaw-2793	307	61	the	the	DET
taxlaw-2793	307	62	iit	iit	PROPN
taxlaw-2793	307	63	also	also	ADV
taxlaw-2793	307	64	renders	render	VERB
taxlaw-2793	307	65	the	the	DET
taxlaw-2793	307	66	distinction	distinction	NOUN
taxlaw-2793	307	67	between	between	ADP
taxlaw-2793	307	68	netand	netand	ADJ
taxlaw-2793	307	69	gross	gross	ADJ
taxlaw-2793	307	70	-	-	PUNCT
taxlaw-2793	307	71	income	income	NOUN
taxlaw-2793	307	72	taxation	taxation	NOUN
taxlaw-2793	307	73	relatively	relatively	ADV
taxlaw-2793	307	74	unimportant	unimportant	ADJ
taxlaw-2793	307	75	for	for	ADP
taxlaw-2793	307	76	foreign	foreign	ADJ
taxlaw-2793	307	77	individuals	individual	NOUN
taxlaw-2793	307	78	.	.	PUNCT
taxlaw-2793	308	1	under	under	ADP
taxlaw-2793	308	2	china	china	PROPN
taxlaw-2793	308	3	’s	’s	PART
taxlaw-2793	308	4	individual	individual	ADJ
taxlaw-2793	308	5	income	income	NOUN
taxlaw-2793	308	6	tax	tax	NOUN
taxlaw-2793	308	7	law	law	NOUN
taxlaw-2793	308	8	and	and	CCONJ
taxlaw-2793	308	9	underlying	underlie	VERB
taxlaw-2793	308	10	regulations,78	regulations,78	NOUN
taxlaw-2793	308	11	individuals	individual	NOUN
taxlaw-2793	308	12	are	be	AUX
taxlaw-2793	308	13	effectively	effectively	ADV
taxlaw-2793	308	14	classified	classify	VERB
taxlaw-2793	308	15	as	as	SCONJ
taxlaw-2793	308	16	residents	resident	NOUN
taxlaw-2793	308	17	and	and	CCONJ
taxlaw-2793	308	18	nonresidents	nonresident	NOUN
taxlaw-2793	308	19	on	on	ADP
taxlaw-2793	308	20	the	the	DET
taxlaw-2793	308	21	basis	basis	NOUN
taxlaw-2793	308	22	of	of	ADP
taxlaw-2793	308	23	domicile	domicile	NOUN
taxlaw-2793	308	24	and	and	CCONJ
taxlaw-2793	308	25	physical	physical	ADJ
taxlaw-2793	308	26	presence	presence	NOUN
taxlaw-2793	308	27	in	in	ADP
taxlaw-2793	308	28	china,79	china,79	NOUN
taxlaw-2793	308	29	with	with	ADP
taxlaw-2793	308	30	residents	resident	NOUN
taxlaw-2793	308	31	being	be	AUX
taxlaw-2793	308	32	subject	subject	ADJ
taxlaw-2793	308	33	to	to	ADP
taxlaw-2793	308	34	taxation	taxation	NOUN
taxlaw-2793	308	35	on	on	ADP
taxlaw-2793	308	36	worldwide	worldwide	ADJ
taxlaw-2793	308	37	income.80	income.80	PROPN
taxlaw-2793	308	38	non	non	NOUN
taxlaw-2793	308	39	-	-	NOUN
taxlaw-2793	308	40	residents	resident	NOUN
taxlaw-2793	308	41	generally	generally	ADV
taxlaw-2793	308	42	are	be	AUX
taxlaw-2793	308	43	not	not	PART
taxlaw-2793	308	44	required	require	VERB
taxlaw-2793	308	45	to	to	PART
taxlaw-2793	308	46	file	file	VERB
taxlaw-2793	308	47	income	income	NOUN
taxlaw-2793	308	48	tax	tax	NOUN
taxlaw-2793	308	49	returns.81	returns.81	PROPN
taxlaw-2793	308	50	their	their	PRON
taxlaw-2793	308	51	income	income	NOUN
taxlaw-2793	308	52	from	from	ADP
taxlaw-2793	308	53	labor	labor	NOUN
taxlaw-2793	308	54	services	service	NOUN
taxlaw-2793	308	55	performed	perform	VERB
taxlaw-2793	308	56	in	in	ADP
taxlaw-2793	308	57	china	china	PROPN
taxlaw-2793	308	58	,	,	PUNCT
taxlaw-2793	308	59	if	if	SCONJ
taxlaw-2793	308	60	not	not	PART
taxlaw-2793	308	61	exempt	exempt	ADJ
taxlaw-2793	308	62	under	under	ADP
taxlaw-2793	308	63	domestic	domestic	ADJ
taxlaw-2793	308	64	or	or	CCONJ
taxlaw-2793	308	65	treaty	treaty	NOUN
taxlaw-2793	308	66	law,82	law,82	NOUN
taxlaw-2793	308	67	is	be	AUX
taxlaw-2793	308	68	taxed	tax	VERB
taxlaw-2793	308	69	by	by	ADP
taxlaw-2793	308	70	way	way	NOUN
taxlaw-2793	308	71	of	of	ADP
taxlaw-2793	308	72	withholding	withholding	NOUN
taxlaw-2793	308	73	,	,	PUNCT
taxlaw-2793	308	74	and	and	CCONJ
taxlaw-2793	308	75	they	they	PRON
taxlaw-2793	308	76	are	be	AUX
taxlaw-2793	308	77	taxed	tax	VERB
taxlaw-2793	308	78	on	on	ADP
taxlaw-2793	308	79	other	other	ADJ
taxlaw-2793	308	80	income	income	NOUN
taxlaw-2793	308	81	at	at	ADP
taxlaw-2793	308	82	flat	flat	ADJ
taxlaw-2793	308	83	rates	rate	NOUN
taxlaw-2793	308	84	,	,	PUNCT
taxlaw-2793	308	85	also	also	ADV
taxlaw-2793	308	86	via	via	ADP
taxlaw-2793	308	87	withholding	withholding	NOUN
taxlaw-2793	308	88	,	,	PUNCT
taxlaw-2793	308	89	regardless	regardless	ADV
taxlaw-2793	308	90	of	of	ADP
taxlaw-2793	308	91	nexus	nexus	NOUN
taxlaw-2793	308	92	to	to	PART
taxlaw-2793	308	93	china.83	china.83	VERB
taxlaw-2793	308	94	moreover	moreover	ADV
taxlaw-2793	308	95	,	,	PUNCT
taxlaw-2793	308	96	the	the	DET
taxlaw-2793	308	97	iit	iit	PROPN
taxlaw-2793	308	98	allows	allow	VERB
taxlaw-2793	308	99	few	few	ADJ
taxlaw-2793	308	100	deductions	deduction	NOUN
taxlaw-2793	308	101	and	and	CCONJ
taxlaw-2793	308	102	credits	credit	NOUN
taxlaw-2793	308	103	,	,	PUNCT
taxlaw-2793	308	104	and	and	CCONJ
taxlaw-2793	308	105	77	77	NUM
taxlaw-2793	308	106	.	.	PUNCT
taxlaw-2793	309	1	the	the	DET
taxlaw-2793	309	2	concept	concept	NOUN
taxlaw-2793	309	3	does	do	AUX
taxlaw-2793	309	4	not	not	PART
taxlaw-2793	309	5	appear	appear	VERB
taxlaw-2793	309	6	under	under	ADP
taxlaw-2793	309	7	the	the	DET
taxlaw-2793	309	8	individual	individual	ADJ
taxlaw-2793	309	9	income	income	NOUN
taxlaw-2793	309	10	tax	tax	NOUN
taxlaw-2793	309	11	law	law	NOUN
taxlaw-2793	309	12	(	(	PUNCT
taxlaw-2793	309	13	promulgated	promulgate	VERB
taxlaw-2793	309	14	by	by	ADP
taxlaw-2793	309	15	the	the	DET
taxlaw-2793	309	16	nat’l	nat’l	NOUN
taxlaw-2793	309	17	people	people	NOUN
taxlaw-2793	309	18	’s	’s	PART
taxlaw-2793	309	19	cong	cong	PROPN
taxlaw-2793	309	20	.	.	PROPN
taxlaw-2793	309	21	,	,	PUNCT
taxlaw-2793	309	22	sept	sept	PROPN
taxlaw-2793	309	23	.	.	PROPN
taxlaw-2793	309	24	10	10	NUM
taxlaw-2793	309	25	,	,	PUNCT
taxlaw-2793	309	26	1980	1980	NUM
taxlaw-2793	309	27	,	,	PUNCT
taxlaw-2793	309	28	as	as	ADP
taxlaw-2793	309	29	last	last	ADJ
taxlaw-2793	309	30	amended	amend	VERB
taxlaw-2793	309	31	on	on	ADP
taxlaw-2793	309	32	dec	dec	PROPN
taxlaw-2793	309	33	.	.	PROPN
taxlaw-2793	309	34	29	29	NUM
taxlaw-2793	309	35	,	,	PUNCT
taxlaw-2793	309	36	2007	2007	NUM
taxlaw-2793	309	37	)	)	PUNCT
taxlaw-2793	309	38	,	,	PUNCT
taxlaw-2793	309	39	translated	translate	VERB
taxlaw-2793	309	40	in	in	ADP
taxlaw-2793	309	41	lawinfochina	lawinfochina	PROPN
taxlaw-2793	309	42	(	(	PUNCT
taxlaw-2793	309	43	last	last	ADV
taxlaw-2793	309	44	visited	visit	VERB
taxlaw-2793	309	45	feb	feb	PROPN
taxlaw-2793	309	46	.	.	PROPN
taxlaw-2793	309	47	14	14	NUM
taxlaw-2793	309	48	,	,	PUNCT
taxlaw-2793	309	49	2010	2010	NUM
taxlaw-2793	309	50	)	)	PUNCT
taxlaw-2793	310	1	[	[	X
taxlaw-2793	310	2	hereinafter	hereinafter	NOUN
taxlaw-2793	310	3	iit	iit	PROPN
taxlaw-2793	310	4	law	law	PROPN
taxlaw-2793	310	5	]	]	PUNCT
taxlaw-2793	310	6	or	or	CCONJ
taxlaw-2793	310	7	its	its	PRON
taxlaw-2793	310	8	regulations	regulation	NOUN
taxlaw-2793	310	9	(	(	PUNCT
taxlaw-2793	310	10	regulations	regulation	NOUN
taxlaw-2793	310	11	on	on	ADP
taxlaw-2793	310	12	the	the	DET
taxlaw-2793	310	13	implementation	implementation	NOUN
taxlaw-2793	310	14	of	of	ADP
taxlaw-2793	310	15	individual	individual	ADJ
taxlaw-2793	310	16	income	income	NOUN
taxlaw-2793	310	17	tax	tax	NOUN
taxlaw-2793	310	18	(	(	PUNCT
taxlaw-2793	310	19	promulgated	promulgate	VERB
taxlaw-2793	310	20	by	by	ADP
taxlaw-2793	310	21	the	the	DET
taxlaw-2793	310	22	state	state	PROPN
taxlaw-2793	310	23	council	council	PROPN
taxlaw-2793	310	24	,	,	PUNCT
taxlaw-2793	310	25	feb.18	feb.18	NOUN
taxlaw-2793	310	26	,	,	PUNCT
taxlaw-2793	310	27	2008	2008	NUM
taxlaw-2793	310	28	,	,	PUNCT
taxlaw-2793	310	29	effective	effective	ADJ
taxlaw-2793	310	30	jan	jan	PROPN
taxlaw-2793	310	31	.	.	PROPN
taxlaw-2793	310	32	28	28	NUM
taxlaw-2793	310	33	,	,	PUNCT
taxlaw-2793	310	34	1994	1994	NUM
taxlaw-2793	310	35	)	)	PUNCT
taxlaw-2793	310	36	,	,	PUNCT
taxlaw-2793	310	37	translated	translate	VERB
taxlaw-2793	310	38	in	in	ADP
taxlaw-2793	310	39	lawinfochina	lawinfochina	PROPN
taxlaw-2793	310	40	(	(	PUNCT
taxlaw-2793	310	41	last	last	ADV
taxlaw-2793	310	42	visited	visit	VERB
taxlaw-2793	310	43	feb	feb	PROPN
taxlaw-2793	310	44	.	.	PROPN
taxlaw-2793	310	45	14	14	NUM
taxlaw-2793	310	46	,	,	PUNCT
taxlaw-2793	310	47	2010	2010	NUM
taxlaw-2793	310	48	)	)	PUNCT
taxlaw-2793	311	1	[	[	X
taxlaw-2793	311	2	hereinafter	hereinafter	NOUN
taxlaw-2793	311	3	iit	iit	PROPN
taxlaw-2793	311	4	law	law	PROPN
taxlaw-2793	311	5	ir	ir	PROPN
taxlaw-2793	311	6	]	]	X
taxlaw-2793	311	7	.	.	PUNCT
taxlaw-2793	312	1	78	78	NUM
taxlaw-2793	312	2	.	.	PUNCT
taxlaw-2793	313	1	see	see	VERB
taxlaw-2793	313	2	iit	iit	PROPN
taxlaw-2793	313	3	law	law	PROPN
taxlaw-2793	313	4	,	,	PUNCT
taxlaw-2793	313	5	supra	supra	PROPN
taxlaw-2793	313	6	note	note	PROPN
taxlaw-2793	313	7	77	77	NUM
taxlaw-2793	313	8	;	;	PUNCT
taxlaw-2793	313	9	iit	iit	PROPN
taxlaw-2793	313	10	law	law	PROPN
taxlaw-2793	313	11	ir	ir	PROPN
taxlaw-2793	313	12	,	,	PUNCT
taxlaw-2793	313	13	supra	supra	PROPN
taxlaw-2793	313	14	note	note	NOUN
taxlaw-2793	313	15	77	77	NUM
taxlaw-2793	313	16	.	.	PUNCT
taxlaw-2793	314	1	79	79	NUM
taxlaw-2793	314	2	.	.	PUNCT
taxlaw-2793	314	3	iit	iit	PROPN
taxlaw-2793	314	4	law	law	PROPN
taxlaw-2793	314	5	,	,	PUNCT
taxlaw-2793	314	6	supra	supra	PROPN
taxlaw-2793	314	7	note	note	NOUN
taxlaw-2793	314	8	77	77	NUM
taxlaw-2793	314	9	,	,	PUNCT
taxlaw-2793	314	10	art	art	NOUN
taxlaw-2793	314	11	.	.	PUNCT
taxlaw-2793	315	1	1	1	NUM
taxlaw-2793	315	2	;	;	PUNCT
taxlaw-2793	315	3	iit	iit	PROPN
taxlaw-2793	315	4	law	law	PROPN
taxlaw-2793	315	5	ir	ir	PROPN
taxlaw-2793	315	6	,	,	PUNCT
taxlaw-2793	315	7	supra	supra	PROPN
taxlaw-2793	315	8	note	note	PROPN
taxlaw-2793	315	9	77	77	NUM
taxlaw-2793	315	10	,	,	PUNCT
taxlaw-2793	315	11	arts	art	NOUN
taxlaw-2793	315	12	.	.	PUNCT
taxlaw-2793	316	1	2	2	NUM
taxlaw-2793	316	2	,	,	PUNCT
taxlaw-2793	316	3	3	3	NUM
taxlaw-2793	316	4	and	and	CCONJ
taxlaw-2793	316	5	6	6	NUM
taxlaw-2793	316	6	.	.	NOUN
taxlaw-2793	316	7	80	80	NUM
taxlaw-2793	316	8	.	.	PUNCT
taxlaw-2793	316	9	iit	iit	PROPN
taxlaw-2793	316	10	law	law	PROPN
taxlaw-2793	316	11	,	,	PUNCT
taxlaw-2793	316	12	supra	supra	PROPN
taxlaw-2793	316	13	note	note	NOUN
taxlaw-2793	316	14	77	77	NUM
taxlaw-2793	316	15	,	,	PUNCT
taxlaw-2793	316	16	art	art	NOUN
taxlaw-2793	316	17	.	.	PUNCT
taxlaw-2793	317	1	1	1	NUM
taxlaw-2793	317	2	.	.	NUM
taxlaw-2793	317	3	81	81	NUM
taxlaw-2793	317	4	.	.	PUNCT
taxlaw-2793	318	1	see	see	VERB
taxlaw-2793	318	2	guo	guo	PROPN
taxlaw-2793	318	3	shui	shui	PROPN
taxlaw-2793	318	4	fa	fa	PROPN
taxlaw-2793	319	1	[	[	X
taxlaw-2793	319	2	2006	2006	NUM
taxlaw-2793	319	3	]	]	PUNCT
taxlaw-2793	319	4	162	162	NUM
taxlaw-2793	320	1	[	[	X
taxlaw-2793	320	2	circular	circular	NOUN
taxlaw-2793	320	3	of	of	ADP
taxlaw-2793	320	4	the	the	DET
taxlaw-2793	320	5	state	state	NOUN
taxlaw-2793	320	6	administration	administration	NOUN
taxlaw-2793	320	7	of	of	ADP
taxlaw-2793	320	8	taxation	taxation	NOUN
taxlaw-2793	320	9	concerning	concern	VERB
taxlaw-2793	320	10	printing	print	VERB
taxlaw-2793	320	11	and	and	CCONJ
taxlaw-2793	320	12	distributing	distribute	VERB
taxlaw-2793	320	13	the	the	DET
taxlaw-2793	320	14	measures	measure	NOUN
taxlaw-2793	320	15	for	for	ADP
taxlaw-2793	320	16	the	the	DET
taxlaw-2793	320	17	self	self	NOUN
taxlaw-2793	320	18	-	-	PUNCT
taxlaw-2793	320	19	declaration	declaration	NOUN
taxlaw-2793	320	20	of	of	ADP
taxlaw-2793	320	21	individual	individual	ADJ
taxlaw-2793	320	22	income	income	NOUN
taxlaw-2793	320	23	tax	tax	NOUN
taxlaw-2793	320	24	]	]	PUNCT
taxlaw-2793	320	25	(	(	PUNCT
taxlaw-2793	320	26	promulgated	promulgate	VERB
taxlaw-2793	320	27	by	by	ADP
taxlaw-2793	320	28	the	the	DET
taxlaw-2793	320	29	ministry	ministry	PROPN
taxlaw-2793	320	30	of	of	ADP
taxlaw-2793	320	31	commerce	commerce	PROPN
taxlaw-2793	320	32	for	for	ADP
taxlaw-2793	320	33	trial	trial	NOUN
taxlaw-2793	320	34	implementation	implementation	NOUN
taxlaw-2793	320	35	,	,	PUNCT
taxlaw-2793	320	36	nov	nov	PROPN
taxlaw-2793	320	37	.	.	PROPN
taxlaw-2793	320	38	6	6	NUM
taxlaw-2793	320	39	,	,	PUNCT
taxlaw-2793	320	40	2006	2006	NUM
taxlaw-2793	320	41	)	)	PUNCT
taxlaw-2793	320	42	art	art	NOUN
taxlaw-2793	320	43	.	.	PUNCT
taxlaw-2793	321	1	4	4	NUM
taxlaw-2793	321	2	;	;	PUNCT
taxlaw-2793	321	3	see	see	VERB
taxlaw-2793	321	4	generally	generally	ADV
taxlaw-2793	321	5	wei	wei	PROPN
taxlaw-2793	321	6	cui	cui	PROPN
taxlaw-2793	321	7	,	,	PUNCT
taxlaw-2793	321	8	china	china	PROPN
taxlaw-2793	321	9	’s	’s	PART
taxlaw-2793	321	10	'	'	PUNCT
taxlaw-2793	321	11	ew	ew	INTJ
taxlaw-2793	321	12	personal	personal	ADJ
taxlaw-2793	321	13	income	income	NOUN
taxlaw-2793	321	14	tax	tax	NOUN
taxlaw-2793	321	15	return	return	NOUN
taxlaw-2793	321	16	-	-	PUNCT
taxlaw-2793	321	17	filing	filing	NOUN
taxlaw-2793	321	18	regime	regime	NOUN
taxlaw-2793	321	19	,	,	PUNCT
taxlaw-2793	321	20	45	45	NUM
taxlaw-2793	321	21	tax	tax	NOUN
taxlaw-2793	321	22	notes	note	NOUN
taxlaw-2793	321	23	int’l	int’l	VERB
taxlaw-2793	321	24	977	977	NUM
taxlaw-2793	321	25	(	(	PUNCT
taxlaw-2793	321	26	2007	2007	NUM
taxlaw-2793	321	27	)	)	PUNCT
taxlaw-2793	321	28	.	.	PUNCT
taxlaw-2793	322	1	82	82	NUM
taxlaw-2793	322	2	.	.	PUNCT
taxlaw-2793	323	1	domestic	domestic	ADJ
taxlaw-2793	323	2	law	law	NOUN
taxlaw-2793	323	3	,	,	PUNCT
taxlaw-2793	323	4	following	follow	VERB
taxlaw-2793	323	5	the	the	DET
taxlaw-2793	323	6	treatment	treatment	NOUN
taxlaw-2793	323	7	of	of	ADP
taxlaw-2793	323	8	dependent	dependent	ADJ
taxlaw-2793	323	9	services	service	NOUN
taxlaw-2793	323	10	in	in	ADP
taxlaw-2793	323	11	income	income	NOUN
taxlaw-2793	323	12	tax	tax	NOUN
taxlaw-2793	323	13	treaties	treaty	NOUN
taxlaw-2793	323	14	,	,	PUNCT
taxlaw-2793	323	15	exempts	exempt	VERB
taxlaw-2793	323	16	compensation	compensation	NOUN
taxlaw-2793	323	17	received	receive	VERB
taxlaw-2793	323	18	by	by	ADP
taxlaw-2793	323	19	any	any	DET
taxlaw-2793	323	20	nonresident	nonresident	ADJ
taxlaw-2793	323	21	individual	individual	NOUN
taxlaw-2793	323	22	who	who	PRON
taxlaw-2793	323	23	(	(	PUNCT
taxlaw-2793	323	24	1	1	X
taxlaw-2793	323	25	)	)	PUNCT
taxlaw-2793	323	26	is	be	AUX
taxlaw-2793	323	27	present	present	ADJ
taxlaw-2793	323	28	in	in	ADP
taxlaw-2793	323	29	china	china	PROPN
taxlaw-2793	323	30	for	for	ADP
taxlaw-2793	323	31	less	less	ADJ
taxlaw-2793	323	32	than	than	ADP
taxlaw-2793	323	33	90	90	NUM
taxlaw-2793	323	34	days	day	NOUN
taxlaw-2793	323	35	during	during	ADP
taxlaw-2793	323	36	the	the	DET
taxlaw-2793	323	37	year	year	NOUN
taxlaw-2793	323	38	,	,	PUNCT
taxlaw-2793	323	39	and	and	CCONJ
taxlaw-2793	323	40	(	(	PUNCT
taxlaw-2793	323	41	2	2	X
taxlaw-2793	323	42	)	)	PUNCT
taxlaw-2793	323	43	receives	receive	VERB
taxlaw-2793	323	44	payment	payment	NOUN
taxlaw-2793	323	45	from	from	ADP
taxlaw-2793	323	46	a	a	DET
taxlaw-2793	323	47	foreign	foreign	ADJ
taxlaw-2793	323	48	employer	employer	NOUN
taxlaw-2793	323	49	,	,	PUNCT
taxlaw-2793	323	50	(	(	PUNCT
taxlaw-2793	323	51	3	3	X
taxlaw-2793	323	52	)	)	PUNCT
taxlaw-2793	323	53	the	the	DET
taxlaw-2793	323	54	cost	cost	NOUN
taxlaw-2793	323	55	of	of	ADP
taxlaw-2793	323	56	which	which	PRON
taxlaw-2793	323	57	payment	payment	NOUN
taxlaw-2793	323	58	is	be	AUX
taxlaw-2793	323	59	not	not	PART
taxlaw-2793	323	60	borne	bear	VERB
taxlaw-2793	323	61	by	by	ADP
taxlaw-2793	323	62	a	a	DET
taxlaw-2793	323	63	chinese	chinese	ADJ
taxlaw-2793	323	64	“	"	PUNCT
taxlaw-2793	323	65	establishment	establishment	NOUN
taxlaw-2793	323	66	”	"	PUNCT
taxlaw-2793	323	67	of	of	ADP
taxlaw-2793	323	68	the	the	DET
taxlaw-2793	323	69	employer	employer	NOUN
taxlaw-2793	323	70	.	.	PUNCT
taxlaw-2793	324	1	iit	iit	PROPN
taxlaw-2793	324	2	law	law	PROPN
taxlaw-2793	324	3	ir	ir	PROPN
taxlaw-2793	324	4	,	,	PUNCT
taxlaw-2793	324	5	supra	supra	PROPN
taxlaw-2793	324	6	note	note	PROPN
taxlaw-2793	324	7	77	77	NUM
taxlaw-2793	324	8	,	,	PUNCT
taxlaw-2793	324	9	art	art	NOUN
taxlaw-2793	324	10	.	.	PUNCT
taxlaw-2793	325	1	7	7	X
taxlaw-2793	325	2	.	.	X
taxlaw-2793	325	3	actual	actual	ADJ
taxlaw-2793	325	4	income	income	NOUN
taxlaw-2793	325	5	tax	tax	NOUN
taxlaw-2793	325	6	treaties	treaty	NOUN
taxlaw-2793	325	7	usually	usually	ADV
taxlaw-2793	325	8	extend	extend	VERB
taxlaw-2793	325	9	the	the	DET
taxlaw-2793	325	10	length	length	NOUN
taxlaw-2793	325	11	of	of	ADP
taxlaw-2793	325	12	the	the	DET
taxlaw-2793	325	13	period	period	NOUN
taxlaw-2793	325	14	in	in	ADP
taxlaw-2793	325	15	(	(	PUNCT
taxlaw-2793	325	16	1	1	NUM
taxlaw-2793	325	17	)	)	PUNCT
taxlaw-2793	325	18	to	to	ADP
taxlaw-2793	325	19	183	183	NUM
taxlaw-2793	325	20	days	day	NOUN
taxlaw-2793	325	21	.	.	PUNCT
taxlaw-2793	326	1	83	83	NUM
taxlaw-2793	326	2	.	.	PUNCT
taxlaw-2793	326	3	iit	iit	PROPN
taxlaw-2793	326	4	law	law	PROPN
taxlaw-2793	326	5	,	,	PUNCT
taxlaw-2793	326	6	supra	supra	PROPN
taxlaw-2793	326	7	note	note	NOUN
taxlaw-2793	326	8	77	77	NUM
taxlaw-2793	326	9	,	,	PUNCT
taxlaw-2793	326	10	art	art	NOUN
taxlaw-2793	326	11	.	.	PUNCT
taxlaw-2793	327	1	3	3	NUM
taxlaw-2793	327	2	;	;	PUNCT
taxlaw-2793	327	3	iit	iit	PROPN
taxlaw-2793	327	4	law	law	PROPN
taxlaw-2793	327	5	ir	ir	PROPN
taxlaw-2793	327	6	,	,	PUNCT
taxlaw-2793	327	7	supra	supra	PROPN
taxlaw-2793	327	8	note	note	PROPN
taxlaw-2793	327	9	77	77	NUM
taxlaw-2793	327	10	,	,	PUNCT
taxlaw-2793	327	11	arts	art	NOUN
taxlaw-2793	327	12	.	.	PUNCT
taxlaw-2793	327	13	4	4	NUM
taxlaw-2793	327	14	and	and	CCONJ
taxlaw-2793	327	15	5	5	NUM
taxlaw-2793	327	16	.	.	NOUN
taxlaw-2793	327	17	64	64	NUM
taxlaw-2793	327	18	columbia	columbia	PROPN
taxlaw-2793	327	19	jour'al	jour'al	PROPN
taxlaw-2793	327	20	of	of	ADP
taxlaw-2793	327	21	tax	tax	NOUN
taxlaw-2793	327	22	law	law	NOUN
taxlaw-2793	328	1	[	[	X
taxlaw-2793	328	2	vol	vol	NOUN
taxlaw-2793	328	3	.	.	PUNCT
taxlaw-2793	329	1	1:46	1:46	NUM
taxlaw-2793	329	2	essentially	essentially	ADV
taxlaw-2793	329	3	only	only	ADV
taxlaw-2793	329	4	labor	labor	NOUN
taxlaw-2793	329	5	service	service	NOUN
taxlaw-2793	329	6	income	income	NOUN
taxlaw-2793	329	7	is	be	AUX
taxlaw-2793	329	8	taxed	tax	VERB
taxlaw-2793	329	9	at	at	ADP
taxlaw-2793	329	10	progressive	progressive	ADJ
taxlaw-2793	329	11	rates.84	rates.84	NOUN
taxlaw-2793	329	12	the	the	DET
taxlaw-2793	329	13	only	only	ADJ
taxlaw-2793	329	14	category	category	NOUN
taxlaw-2793	329	15	of	of	ADP
taxlaw-2793	329	16	income	income	NOUN
taxlaw-2793	329	17	received	receive	VERB
taxlaw-2793	329	18	by	by	ADP
taxlaw-2793	329	19	an	an	DET
taxlaw-2793	329	20	individual	individual	NOUN
taxlaw-2793	329	21	that	that	PRON
taxlaw-2793	329	22	is	be	AUX
taxlaw-2793	329	23	subject	subject	ADJ
taxlaw-2793	329	24	to	to	ADP
taxlaw-2793	329	25	genuine	genuine	ADJ
taxlaw-2793	329	26	net	net	ADJ
taxlaw-2793	329	27	-	-	PUNCT
taxlaw-2793	329	28	income	income	NOUN
taxlaw-2793	329	29	taxation	taxation	NOUN
taxlaw-2793	329	30	is	be	AUX
taxlaw-2793	329	31	self	self	NOUN
taxlaw-2793	329	32	-	-	PUNCT
taxlaw-2793	329	33	employment	employment	NOUN
taxlaw-2793	329	34	income.85	income.85	NOUN
taxlaw-2793	329	35	however	however	ADV
taxlaw-2793	329	36	,	,	PUNCT
taxlaw-2793	329	37	foreign	foreign	ADJ
taxlaw-2793	329	38	individuals	individual	NOUN
taxlaw-2793	329	39	are	be	AUX
taxlaw-2793	329	40	largely	largely	ADV
taxlaw-2793	329	41	precluded	preclude	VERB
taxlaw-2793	329	42	by	by	ADP
taxlaw-2793	329	43	non	non	ADJ
taxlaw-2793	329	44	-	-	ADJ
taxlaw-2793	329	45	tax	tax	ADJ
taxlaw-2793	329	46	regulatory	regulatory	ADJ
taxlaw-2793	329	47	law	law	NOUN
taxlaw-2793	329	48	from	from	ADP
taxlaw-2793	329	49	engaging	engage	VERB
taxlaw-2793	329	50	in	in	ADP
taxlaw-2793	329	51	activities	activity	NOUN
taxlaw-2793	329	52	that	that	PRON
taxlaw-2793	329	53	would	would	AUX
taxlaw-2793	329	54	generate	generate	VERB
taxlaw-2793	329	55	such	such	ADJ
taxlaw-2793	329	56	income.86	income.86	NOUN
taxlaw-2793	329	57	this	this	PRON
taxlaw-2793	329	58	might	might	AUX
taxlaw-2793	329	59	seem	seem	VERB
taxlaw-2793	329	60	to	to	PART
taxlaw-2793	329	61	limit	limit	VERB
taxlaw-2793	329	62	the	the	DET
taxlaw-2793	329	63	significance	significance	NOUN
taxlaw-2793	329	64	of	of	ADP
taxlaw-2793	329	65	the	the	DET
taxlaw-2793	329	66	“	"	PUNCT
taxlaw-2793	329	67	establishment	establishment	NOUN
taxlaw-2793	329	68	”	"	PUNCT
taxlaw-2793	329	69	concept	concept	NOUN
taxlaw-2793	329	70	for	for	ADP
taxlaw-2793	329	71	chinese	chinese	ADJ
taxlaw-2793	329	72	inbound	inbound	PROPN
taxlaw-2793	329	73	taxation	taxation	NOUN
taxlaw-2793	329	74	,	,	PUNCT
taxlaw-2793	329	75	but	but	CCONJ
taxlaw-2793	329	76	a	a	DET
taxlaw-2793	329	77	fundamental	fundamental	ADJ
taxlaw-2793	329	78	feature	feature	NOUN
taxlaw-2793	329	79	of	of	ADP
taxlaw-2793	329	80	the	the	DET
taxlaw-2793	329	81	eit	eit	PROPN
taxlaw-2793	329	82	law	law	NOUN
taxlaw-2793	329	83	implies	imply	VERB
taxlaw-2793	329	84	otherwise	otherwise	ADV
taxlaw-2793	329	85	.	.	PUNCT
taxlaw-2793	330	1	the	the	DET
taxlaw-2793	330	2	eit	eit	PROPN
taxlaw-2793	330	3	law	law	NOUN
taxlaw-2793	330	4	treats	treat	VERB
taxlaw-2793	330	5	all	all	DET
taxlaw-2793	330	6	foreign	foreign	ADJ
taxlaw-2793	330	7	entities	entity	NOUN
taxlaw-2793	330	8	in	in	ADP
taxlaw-2793	330	9	the	the	DET
taxlaw-2793	330	10	same	same	ADJ
taxlaw-2793	330	11	way	way	NOUN
taxlaw-2793	330	12	,	,	PUNCT
taxlaw-2793	330	13	as	as	SCONJ
taxlaw-2793	330	14	though	though	SCONJ
taxlaw-2793	330	15	they	they	PRON
taxlaw-2793	330	16	are	be	AUX
taxlaw-2793	330	17	corporations.87	corporations.87	INTJ
taxlaw-2793	330	18	no	no	DET
taxlaw-2793	330	19	foreign	foreign	ADJ
taxlaw-2793	330	20	pass	pass	VERB
taxlaw-2793	330	21	-	-	PUNCT
taxlaw-2793	330	22	through	through	ADP
taxlaw-2793	330	23	entities	entity	NOUN
taxlaw-2793	330	24	are	be	AUX
taxlaw-2793	330	25	recognized	recognize	VERB
taxlaw-2793	330	26	even	even	ADV
taxlaw-2793	330	27	though	though	SCONJ
taxlaw-2793	330	28	domestically	domestically	ADV
taxlaw-2793	330	29	,	,	PUNCT
taxlaw-2793	330	30	the	the	DET
taxlaw-2793	330	31	pass	pass	VERB
taxlaw-2793	330	32	-	-	PUNCT
taxlaw-2793	330	33	through	through	ADP
taxlaw-2793	330	34	concept	concept	NOUN
taxlaw-2793	330	35	applies	apply	VERB
taxlaw-2793	330	36	to	to	ADP
taxlaw-2793	330	37	partnerships	partnership	NOUN
taxlaw-2793	330	38	and	and	CCONJ
taxlaw-2793	330	39	certain	certain	ADJ
taxlaw-2793	330	40	other	other	ADJ
taxlaw-2793	330	41	entities.88	entities.88	NOUN
taxlaw-2793	330	42	thus	thus	ADV
taxlaw-2793	330	43	,	,	PUNCT
taxlaw-2793	330	44	foreign	foreign	ADJ
taxlaw-2793	330	45	partnerships	partnership	NOUN
taxlaw-2793	330	46	,	,	PUNCT
taxlaw-2793	330	47	trusts	trust	NOUN
taxlaw-2793	330	48	,	,	PUNCT
taxlaw-2793	330	49	etc	etc	X
taxlaw-2793	330	50	.	.	X
taxlaw-2793	330	51	,	,	PUNCT
taxlaw-2793	330	52	investing	invest	VERB
taxlaw-2793	330	53	in	in	ADP
taxlaw-2793	330	54	china	china	PROPN
taxlaw-2793	330	55	would	would	AUX
taxlaw-2793	330	56	all	all	PRON
taxlaw-2793	330	57	be	be	AUX
taxlaw-2793	330	58	subject	subject	ADJ
taxlaw-2793	330	59	to	to	ADP
taxlaw-2793	330	60	the	the	DET
taxlaw-2793	330	61	test	test	NOUN
taxlaw-2793	330	62	of	of	ADP
taxlaw-2793	330	63	whether	whether	SCONJ
taxlaw-2793	330	64	they	they	PRON
taxlaw-2793	330	65	have	have	AUX
taxlaw-2793	330	66	a	a	DET
taxlaw-2793	330	67	chinese	chinese	ADJ
taxlaw-2793	330	68	establishment	establishment	NOUN
taxlaw-2793	330	69	.	.	PUNCT
taxlaw-2793	331	1	in	in	ADP
taxlaw-2793	331	2	addition	addition	NOUN
taxlaw-2793	331	3	,	,	PUNCT
taxlaw-2793	331	4	for	for	ADP
taxlaw-2793	331	5	regulatory	regulatory	ADJ
taxlaw-2793	331	6	reasons	reason	NOUN
taxlaw-2793	331	7	,	,	PUNCT
taxlaw-2793	331	8	outside	outside	ADP
taxlaw-2793	331	9	the	the	DET
taxlaw-2793	331	10	context	context	NOUN
taxlaw-2793	331	11	of	of	ADP
taxlaw-2793	331	12	investments	investment	NOUN
taxlaw-2793	331	13	in	in	ADP
taxlaw-2793	331	14	real	real	ADJ
taxlaw-2793	331	15	estate	estate	NOUN
taxlaw-2793	331	16	,	,	PUNCT
taxlaw-2793	331	17	foreign	foreign	ADJ
taxlaw-2793	331	18	individuals	individual	NOUN
taxlaw-2793	331	19	rarely	rarely	ADV
taxlaw-2793	331	20	invest	invest	VERB
taxlaw-2793	331	21	directly	directly	ADV
taxlaw-2793	331	22	into	into	ADP
taxlaw-2793	331	23	china	china	PROPN
taxlaw-2793	331	24	(	(	PUNCT
taxlaw-2793	331	25	whether	whether	SCONJ
taxlaw-2793	331	26	the	the	DET
taxlaw-2793	331	27	nature	nature	NOUN
taxlaw-2793	331	28	of	of	ADP
taxlaw-2793	331	29	the	the	DET
taxlaw-2793	331	30	investment	investment	NOUN
taxlaw-2793	331	31	is	be	AUX
taxlaw-2793	331	32	fdi	fdi	PROPN
taxlaw-2793	331	33	or	or	CCONJ
taxlaw-2793	331	34	fpi	fpi	PROPN
taxlaw-2793	331	35	)	)	PUNCT
taxlaw-2793	331	36	,	,	PUNCT
taxlaw-2793	331	37	and	and	CCONJ
taxlaw-2793	331	38	almost	almost	ADV
taxlaw-2793	331	39	always	always	ADV
taxlaw-2793	331	40	use	use	VERB
taxlaw-2793	331	41	intermediate	intermediate	ADJ
taxlaw-2793	331	42	entities.89	entities.89	NOUN
taxlaw-2793	331	43	as	as	ADP
taxlaw-2793	331	44	a	a	DET
taxlaw-2793	331	45	result	result	NOUN
taxlaw-2793	331	46	,	,	PUNCT
taxlaw-2793	331	47	despite	despite	SCONJ
taxlaw-2793	331	48	its	its	PRON
taxlaw-2793	331	49	absence	absence	NOUN
taxlaw-2793	331	50	from	from	ADP
taxlaw-2793	331	51	the	the	DET
taxlaw-2793	331	52	iit	iit	PROPN
taxlaw-2793	331	53	rules	rule	NOUN
taxlaw-2793	331	54	,	,	PUNCT
taxlaw-2793	331	55	the	the	DET
taxlaw-2793	331	56	notion	notion	NOUN
taxlaw-2793	331	57	of	of	ADP
taxlaw-2793	331	58	“	"	PUNCT
taxlaw-2793	331	59	establishment	establishment	NOUN
taxlaw-2793	331	60	”	"	PUNCT
taxlaw-2793	331	61	is	be	AUX
taxlaw-2793	331	62	relevant	relevant	ADJ
taxlaw-2793	331	63	to	to	ADP
taxlaw-2793	331	64	foreign	foreign	ADJ
taxlaw-2793	331	65	individual	individual	ADJ
taxlaw-2793	331	66	investors	investor	NOUN
taxlaw-2793	331	67	in	in	ADP
taxlaw-2793	331	68	china	china	PROPN
taxlaw-2793	331	69	as	as	ADV
taxlaw-2793	331	70	well	well	ADV
taxlaw-2793	331	71	.	.	PUNCT
taxlaw-2793	332	1	84	84	NUM
taxlaw-2793	332	2	.	.	PUNCT
taxlaw-2793	333	1	see	see	VERB
taxlaw-2793	333	2	li	li	PROPN
taxlaw-2793	333	3	jinyan	jinyan	PROPN
taxlaw-2793	333	4	,	,	PUNCT
taxlaw-2793	333	5	china	china	PROPN
taxlaw-2793	333	6	’s	’s	PART
taxlaw-2793	333	7	individual	individual	ADJ
taxlaw-2793	333	8	income	income	NOUN
taxlaw-2793	333	9	tax	tax	NOUN
taxlaw-2793	333	10	:	:	PUNCT
taxlaw-2793	333	11	a	a	DET
taxlaw-2793	333	12	26	26	NUM
taxlaw-2793	333	13	-	-	PUNCT
taxlaw-2793	333	14	year	year	NOUN
taxlaw-2793	333	15	-	-	PUNCT
taxlaw-2793	333	16	old	old	ADJ
taxlaw-2793	333	17	infant	infant	NOUN
taxlaw-2793	333	18	,	,	PUNCT
taxlaw-2793	333	19	43	43	NUM
taxlaw-2793	333	20	tax	tax	NOUN
taxlaw-2793	333	21	notes	note	NOUN
taxlaw-2793	333	22	int’l	int’l	ADJ
taxlaw-2793	333	23	297	297	NUM
taxlaw-2793	333	24	,	,	PUNCT
taxlaw-2793	333	25	297	297	NUM
taxlaw-2793	333	26	(	(	PUNCT
taxlaw-2793	333	27	2006	2006	NUM
taxlaw-2793	333	28	)	)	PUNCT
taxlaw-2793	333	29	.	.	PUNCT
taxlaw-2793	334	1	85	85	NUM
taxlaw-2793	334	2	.	.	PUNCT
taxlaw-2793	334	3	iit	iit	PROPN
taxlaw-2793	334	4	law	law	PROPN
taxlaw-2793	334	5	,	,	PUNCT
taxlaw-2793	334	6	supra	supra	PROPN
taxlaw-2793	334	7	note	note	NOUN
taxlaw-2793	334	8	77	77	NUM
taxlaw-2793	334	9	,	,	PUNCT
taxlaw-2793	334	10	art	art	NOUN
taxlaw-2793	334	11	.	.	PUNCT
taxlaw-2793	335	1	6	6	NUM
taxlaw-2793	335	2	.	.	NOUN
taxlaw-2793	335	3	86	86	NUM
taxlaw-2793	335	4	.	.	PUNCT
taxlaw-2793	336	1	see	see	VERB
taxlaw-2793	336	2	general	general	ADJ
taxlaw-2793	336	3	principles	principle	NOUN
taxlaw-2793	336	4	of	of	ADP
taxlaw-2793	336	5	the	the	DET
taxlaw-2793	336	6	civil	civil	ADJ
taxlaw-2793	336	7	law	law	NOUN
taxlaw-2793	336	8	(	(	PUNCT
taxlaw-2793	336	9	promulgated	promulgate	VERB
taxlaw-2793	336	10	by	by	ADP
taxlaw-2793	336	11	the	the	DET
taxlaw-2793	336	12	6th	6th	ADJ
taxlaw-2793	336	13	nat’l	nat’l	NOUN
taxlaw-2793	336	14	people	people	NOUN
taxlaw-2793	336	15	’s	’s	PART
taxlaw-2793	336	16	cong	cong	PROPN
taxlaw-2793	336	17	.	.	PROPN
taxlaw-2793	336	18	,	,	PUNCT
taxlaw-2793	336	19	apr	apr	PROPN
taxlaw-2793	336	20	.	.	PROPN
taxlaw-2793	336	21	12	12	NUM
taxlaw-2793	336	22	,	,	PUNCT
taxlaw-2793	336	23	1986	1986	NUM
taxlaw-2793	336	24	,	,	PUNCT
taxlaw-2793	336	25	effective	effective	ADJ
taxlaw-2793	336	26	jan	jan	PROPN
taxlaw-2793	336	27	.	.	PROPN
taxlaw-2793	336	28	1	1	NUM
taxlaw-2793	336	29	,	,	PUNCT
taxlaw-2793	336	30	1987	1987	NUM
taxlaw-2793	336	31	)	)	PUNCT
taxlaw-2793	336	32	art	art	NOUN
taxlaw-2793	336	33	.	.	PUNCT
taxlaw-2793	337	1	26	26	NUM
taxlaw-2793	337	2	,	,	PUNCT
taxlaw-2793	337	3	translated	translate	VERB
taxlaw-2793	337	4	in	in	ADP
taxlaw-2793	337	5	lawinfochina	lawinfochina	NOUN
taxlaw-2793	337	6	(	(	PUNCT
taxlaw-2793	337	7	generally	generally	ADV
taxlaw-2793	337	8	,	,	PUNCT
taxlaw-2793	337	9	only	only	ADV
taxlaw-2793	337	10	citizens	citizen	NOUN
taxlaw-2793	337	11	are	be	AUX
taxlaw-2793	337	12	permitted	permit	VERB
taxlaw-2793	337	13	to	to	PART
taxlaw-2793	337	14	register	register	VERB
taxlaw-2793	337	15	as	as	ADP
taxlaw-2793	337	16	“	"	PUNCT
taxlaw-2793	337	17	individual	individual	ADJ
taxlaw-2793	337	18	industrial	industrial	ADJ
taxlaw-2793	337	19	and	and	CCONJ
taxlaw-2793	337	20	commercial	commercial	ADJ
taxlaw-2793	337	21	households	household	NOUN
taxlaw-2793	337	22	,	,	PUNCT
taxlaw-2793	337	23	”	"	PUNCT
taxlaw-2793	337	24	i.e.	i.e.	X
taxlaw-2793	337	25	,	,	PUNCT
taxlaw-2793	337	26	sole	sole	ADJ
taxlaw-2793	337	27	proprietorships	proprietorship	NOUN
taxlaw-2793	337	28	)	)	PUNCT
taxlaw-2793	337	29	;	;	PUNCT
taxlaw-2793	337	30	see	see	VERB
taxlaw-2793	337	31	also	also	ADV
taxlaw-2793	337	32	regulations	regulation	NOUN
taxlaw-2793	337	33	on	on	ADP
taxlaw-2793	337	34	individual	individual	ADJ
taxlaw-2793	337	35	industrial	industrial	ADJ
taxlaw-2793	337	36	and	and	CCONJ
taxlaw-2793	337	37	commercial	commercial	ADJ
taxlaw-2793	337	38	households	household	NOUN
taxlaw-2793	337	39	art	art	NOUN
taxlaw-2793	337	40	.	.	PUNCT
taxlaw-2793	338	1	2	2	NUM
taxlaw-2793	338	2	(	(	PUNCT
taxlaw-2793	338	3	state	state	NOUN
taxlaw-2793	338	4	council	council	NOUN
taxlaw-2793	338	5	draft	draft	NOUN
taxlaw-2793	338	6	regulation	regulation	NOUN
taxlaw-2793	338	7	circulated	circulate	VERB
taxlaw-2793	338	8	for	for	ADP
taxlaw-2793	338	9	public	public	ADJ
taxlaw-2793	338	10	comment	comment	NOUN
taxlaw-2793	338	11	,	,	PUNCT
taxlaw-2793	338	12	july	july	PROPN
taxlaw-2793	338	13	2009	2009	NUM
taxlaw-2793	338	14	)	)	PUNCT
taxlaw-2793	338	15	,	,	PUNCT
taxlaw-2793	338	16	available	available	ADJ
taxlaw-2793	338	17	at	at	ADP
taxlaw-2793	338	18	http://yijian.chinalaw.gov.cn/lismspro/law_download/fulltext/1248161068168.doc	http://yijian.chinalaw.gov.cn/lismspro/law_download/fulltext/1248161068168.doc	PROPN
taxlaw-2793	338	19	(	(	PUNCT
taxlaw-2793	338	20	last	last	ADJ
taxlaw-2793	338	21	visited	visit	VERB
taxlaw-2793	338	22	feb	feb	PROPN
taxlaw-2793	338	23	.	.	PROPN
taxlaw-2793	338	24	14	14	NUM
taxlaw-2793	338	25	,	,	PUNCT
taxlaw-2793	338	26	2010	2010	NUM
taxlaw-2793	338	27	)	)	PUNCT
taxlaw-2793	338	28	.	.	PUNCT
taxlaw-2793	339	1	87	87	NUM
taxlaw-2793	339	2	.	.	PUNCT
taxlaw-2793	340	1	article	article	PROPN
taxlaw-2793	340	2	1of	1of	NOUN
taxlaw-2793	340	3	the	the	DET
taxlaw-2793	340	4	eit	eit	PROPN
taxlaw-2793	340	5	law	law	NOUN
taxlaw-2793	340	6	defines	define	VERB
taxlaw-2793	340	7	enterprises	enterprise	NOUN
taxlaw-2793	340	8	subject	subject	ADJ
taxlaw-2793	340	9	to	to	ADP
taxlaw-2793	340	10	the	the	DET
taxlaw-2793	340	11	enterprise	enterprise	NOUN
taxlaw-2793	340	12	income	income	NOUN
taxlaw-2793	340	13	tax	tax	NOUN
taxlaw-2793	340	14	as	as	ADP
taxlaw-2793	340	15	all	all	DET
taxlaw-2793	340	16	organizations	organization	NOUN
taxlaw-2793	340	17	receiving	receive	VERB
taxlaw-2793	340	18	income	income	NOUN
taxlaw-2793	340	19	.	.	PUNCT
taxlaw-2793	341	1	only	only	ADV
taxlaw-2793	341	2	specific	specific	ADJ
taxlaw-2793	341	3	types	type	NOUN
taxlaw-2793	341	4	of	of	ADP
taxlaw-2793	341	5	entities	entity	NOUN
taxlaw-2793	341	6	formed	form	VERB
taxlaw-2793	341	7	in	in	ADP
taxlaw-2793	341	8	china	china	PROPN
taxlaw-2793	341	9	(	(	PUNCT
taxlaw-2793	341	10	i.e.	i.e.	X
taxlaw-2793	341	11	,	,	PUNCT
taxlaw-2793	341	12	partnerships	partnership	NOUN
taxlaw-2793	341	13	and	and	CCONJ
taxlaw-2793	341	14	single	single	ADJ
taxlaw-2793	341	15	-	-	PUNCT
taxlaw-2793	341	16	individual	individual	ADJ
taxlaw-2793	341	17	-	-	PUNCT
taxlaw-2793	341	18	owner	owner	NOUN
taxlaw-2793	341	19	companies	company	NOUN
taxlaw-2793	341	20	)	)	PUNCT
taxlaw-2793	341	21	are	be	AUX
taxlaw-2793	341	22	excluded	exclude	VERB
taxlaw-2793	341	23	from	from	ADP
taxlaw-2793	341	24	the	the	DET
taxlaw-2793	341	25	definition	definition	NOUN
taxlaw-2793	341	26	.	.	PUNCT
taxlaw-2793	342	1	see	see	VERB
taxlaw-2793	342	2	eit	eit	PROPN
taxlaw-2793	342	3	law	law	PROPN
taxlaw-2793	342	4	ir	ir	PROPN
taxlaw-2793	342	5	,	,	PUNCT
taxlaw-2793	342	6	supra	supra	PROPN
taxlaw-2793	342	7	note	note	NOUN
taxlaw-2793	342	8	12	12	NUM
taxlaw-2793	342	9	,	,	PUNCT
taxlaw-2793	342	10	art	art	NOUN
taxlaw-2793	342	11	.	.	PUNCT
taxlaw-2793	343	1	2	2	NUM
taxlaw-2793	343	2	.	.	NUM
taxlaw-2793	343	3	88	88	NUM
taxlaw-2793	343	4	.	.	PUNCT
taxlaw-2793	344	1	see	see	VERB
taxlaw-2793	344	2	generally	generally	ADV
taxlaw-2793	344	3	wei	wei	PROPN
taxlaw-2793	344	4	cui	cui	PROPN
taxlaw-2793	344	5	,	,	PUNCT
taxlaw-2793	344	6	the	the	DET
taxlaw-2793	344	7	prospect	prospect	NOUN
taxlaw-2793	344	8	of	of	ADP
taxlaw-2793	344	9	'	'	PUNCT
taxlaw-2793	344	10	ew	ew	INTJ
taxlaw-2793	344	11	partnership	partnership	NOUN
taxlaw-2793	344	12	taxation	taxation	NOUN
taxlaw-2793	344	13	in	in	ADP
taxlaw-2793	344	14	china	china	PROPN
taxlaw-2793	344	15	,	,	PUNCT
taxlaw-2793	344	16	46	46	NUM
taxlaw-2793	344	17	tax	tax	NOUN
taxlaw-2793	344	18	notes	note	NOUN
taxlaw-2793	344	19	int’l	int’l	PRON
taxlaw-2793	344	20	625	625	NUM
taxlaw-2793	344	21	(	(	PUNCT
taxlaw-2793	344	22	2007	2007	NUM
taxlaw-2793	344	23	)	)	PUNCT
taxlaw-2793	345	1	[	[	X
taxlaw-2793	345	2	hereinafter	hereinafter	NOUN
taxlaw-2793	345	3	prospect	prospect	NOUN
taxlaw-2793	345	4	of	of	ADP
taxlaw-2793	345	5	'	'	PUNCT
taxlaw-2793	345	6	ew	ew	NOUN
taxlaw-2793	345	7	partnership	partnership	NOUN
taxlaw-2793	345	8	taxation	taxation	NOUN
taxlaw-2793	345	9	]	]	PUNCT
taxlaw-2793	345	10	.	.	PUNCT
taxlaw-2793	346	1	89	89	NUM
taxlaw-2793	346	2	.	.	PUNCT
taxlaw-2793	347	1	telephone	telephone	NOUN
taxlaw-2793	347	2	interview	interview	NOUN
taxlaw-2793	347	3	and	and	CCONJ
taxlaw-2793	347	4	written	write	VERB
taxlaw-2793	347	5	correspondence	correspondence	NOUN
taxlaw-2793	347	6	with	with	ADP
taxlaw-2793	347	7	both	both	DET
taxlaw-2793	347	8	lawrence	lawrence	PROPN
taxlaw-2793	347	9	sussman	sussman	PROPN
taxlaw-2793	347	10	,	,	PUNCT
taxlaw-2793	347	11	partner	partner	NOUN
taxlaw-2793	347	12	,	,	PUNCT
taxlaw-2793	347	13	o’melveny	o’melveny	PROPN
taxlaw-2793	347	14	&	&	CCONJ
taxlaw-2793	347	15	myers	myers	PROPN
taxlaw-2793	347	16	and	and	CCONJ
taxlaw-2793	347	17	shaolin	shaolin	PROPN
taxlaw-2793	347	18	luo	luo	PROPN
taxlaw-2793	347	19	,	,	PUNCT
taxlaw-2793	347	20	partner	partner	NOUN
taxlaw-2793	347	21	,	,	PUNCT
taxlaw-2793	347	22	simpson	simpson	PROPN
taxlaw-2793	347	23	thacher	thacher	PROPN
taxlaw-2793	347	24	&	&	CCONJ
taxlaw-2793	347	25	bartlett	bartlett	PROPN
taxlaw-2793	347	26	,	,	PUNCT
taxlaw-2793	347	27	in	in	ADP
taxlaw-2793	347	28	beijing	beijing	PROPN
taxlaw-2793	347	29	,	,	PUNCT
taxlaw-2793	347	30	china	china	PROPN
taxlaw-2793	347	31	(	(	PUNCT
taxlaw-2793	347	32	nov	nov	PROPN
taxlaw-2793	347	33	.	.	PROPN
taxlaw-2793	347	34	23	23	NUM
taxlaw-2793	347	35	,	,	PUNCT
taxlaw-2793	347	36	2009	2009	NUM
taxlaw-2793	347	37	)	)	PUNCT
taxlaw-2793	347	38	(	(	PUNCT
taxlaw-2793	347	39	written	write	VERB
taxlaw-2793	347	40	correspondence	correspondence	NOUN
taxlaw-2793	347	41	on	on	ADP
taxlaw-2793	347	42	file	file	NOUN
taxlaw-2793	347	43	with	with	ADP
taxlaw-2793	347	44	author	author	NOUN
taxlaw-2793	347	45	)	)	PUNCT
taxlaw-2793	347	46	.	.	PUNCT
taxlaw-2793	348	1	2010	2010	NUM
taxlaw-2793	348	2	]	]	PUNCT
taxlaw-2793	348	3	“	"	PUNCT
taxlaw-2793	348	4	establishme't	establishme't	PROPN
taxlaw-2793	348	5	”	"	PUNCT
taxlaw-2793	348	6	i	i	PRON
taxlaw-2793	348	7	'	'	PUNCT
taxlaw-2793	348	8	chi'ese	chi'ese	ADJ
taxlaw-2793	348	9	tax	tax	NOUN
taxlaw-2793	348	10	65	65	NUM
taxlaw-2793	348	11	a.	a.	NOUN
taxlaw-2793	348	12	statutory	statutory	ADJ
taxlaw-2793	348	13	and	and	CCONJ
taxlaw-2793	348	14	quasi	quasi	ADJ
taxlaw-2793	348	15	-	-	ADJ
taxlaw-2793	348	16	statutory	statutory	ADJ
taxlaw-2793	348	17	definitions	definition	NOUN
taxlaw-2793	348	18	90	90	NUM
taxlaw-2793	348	19	ever	ever	ADV
taxlaw-2793	348	20	since	since	SCONJ
taxlaw-2793	348	21	the	the	DET
taxlaw-2793	348	22	first	first	ADJ
taxlaw-2793	348	23	tax	tax	NOUN
taxlaw-2793	348	24	statute	statute	NOUN
taxlaw-2793	348	25	applicable	applicable	ADJ
taxlaw-2793	348	26	to	to	ADP
taxlaw-2793	348	27	foreign	foreign	ADJ
taxlaw-2793	348	28	and	and	CCONJ
taxlaw-2793	348	29	foreigninvested	foreigninvested	ADJ
taxlaw-2793	348	30	companies	company	NOUN
taxlaw-2793	348	31	was	be	AUX
taxlaw-2793	348	32	enacted	enact	VERB
taxlaw-2793	348	33	in	in	ADP
taxlaw-2793	348	34	1981,91	1981,91	NUM
taxlaw-2793	348	35	chinese	chinese	ADJ
taxlaw-2793	348	36	tax	tax	NOUN
taxlaw-2793	348	37	law	law	NOUN
taxlaw-2793	348	38	has	have	AUX
taxlaw-2793	348	39	used	use	VERB
taxlaw-2793	348	40	the	the	DET
taxlaw-2793	348	41	concept	concept	NOUN
taxlaw-2793	348	42	of	of	ADP
taxlaw-2793	348	43	“	"	PUNCT
taxlaw-2793	348	44	establishment	establishment	NOUN
taxlaw-2793	348	45	.	.	PUNCT
taxlaw-2793	348	46	”	"	PUNCT
taxlaw-2793	349	1	under	under	ADP
taxlaw-2793	349	2	that	that	DET
taxlaw-2793	349	3	statute	statute	NOUN
taxlaw-2793	349	4	—	—	PUNCT
taxlaw-2793	349	5	the	the	DET
taxlaw-2793	349	6	foreign	foreign	ADJ
taxlaw-2793	349	7	enterprise	enterprise	NOUN
taxlaw-2793	349	8	income	income	NOUN
taxlaw-2793	349	9	tax	tax	NOUN
taxlaw-2793	349	10	law	law	NOUN
taxlaw-2793	349	11	—	—	PUNCT
taxlaw-2793	349	12	income	income	NOUN
taxlaw-2793	349	13	derived	derive	VERB
taxlaw-2793	349	14	from	from	ADP
taxlaw-2793	349	15	a	a	DET
taxlaw-2793	349	16	chinese	chinese	ADJ
taxlaw-2793	349	17	“	"	PUNCT
taxlaw-2793	349	18	establishment	establishment	NOUN
taxlaw-2793	349	19	”	"	PUNCT
taxlaw-2793	349	20	was	be	AUX
taxlaw-2793	349	21	taxed	tax	VERB
taxlaw-2793	349	22	,	,	PUNCT
taxlaw-2793	349	23	after	after	ADP
taxlaw-2793	349	24	appropriate	appropriate	ADJ
taxlaw-2793	349	25	deductions	deduction	NOUN
taxlaw-2793	349	26	,	,	PUNCT
taxlaw-2793	349	27	at	at	ADP
taxlaw-2793	349	28	graduated	graduate	VERB
taxlaw-2793	349	29	rates	rate	NOUN
taxlaw-2793	349	30	(	(	PUNCT
taxlaw-2793	349	31	with	with	ADP
taxlaw-2793	349	32	the	the	DET
taxlaw-2793	349	33	top	top	ADJ
taxlaw-2793	349	34	rate	rate	NOUN
taxlaw-2793	349	35	at	at	ADP
taxlaw-2793	349	36	40%),92	40%),92	NOUN
taxlaw-2793	349	37	whereas	whereas	SCONJ
taxlaw-2793	349	38	in	in	ADP
taxlaw-2793	349	39	the	the	DET
taxlaw-2793	349	40	absence	absence	NOUN
taxlaw-2793	349	41	of	of	ADP
taxlaw-2793	349	42	an	an	DET
taxlaw-2793	349	43	establishment	establishment	NOUN
taxlaw-2793	349	44	,	,	PUNCT
taxlaw-2793	349	45	a	a	DET
taxlaw-2793	349	46	foreign	foreign	ADJ
taxlaw-2793	349	47	company	company	NOUN
taxlaw-2793	349	48	would	would	AUX
taxlaw-2793	349	49	be	be	AUX
taxlaw-2793	349	50	taxed	tax	VERB
taxlaw-2793	349	51	at	at	ADP
taxlaw-2793	349	52	a	a	DET
taxlaw-2793	349	53	flat	flat	ADJ
taxlaw-2793	349	54	20	20	NUM
taxlaw-2793	349	55	%	%	NOUN
taxlaw-2793	349	56	rate	rate	NOUN
taxlaw-2793	349	57	on	on	ADP
taxlaw-2793	349	58	the	the	DET
taxlaw-2793	349	59	gross	gross	ADJ
taxlaw-2793	349	60	amount	amount	NOUN
taxlaw-2793	349	61	of	of	ADP
taxlaw-2793	349	62	any	any	DET
taxlaw-2793	349	63	dividends	dividend	NOUN
taxlaw-2793	349	64	,	,	PUNCT
taxlaw-2793	349	65	interest	interest	NOUN
taxlaw-2793	349	66	,	,	PUNCT
taxlaw-2793	349	67	rent	rent	NOUN
taxlaw-2793	349	68	,	,	PUNCT
taxlaw-2793	349	69	royalties	royalty	NOUN
taxlaw-2793	349	70	and	and	CCONJ
taxlaw-2793	349	71	other	other	ADJ
taxlaw-2793	349	72	income	income	NOUN
taxlaw-2793	349	73	from	from	ADP
taxlaw-2793	349	74	sources	source	NOUN
taxlaw-2793	349	75	within	within	ADP
taxlaw-2793	349	76	china.93	china.93	NOUN
taxlaw-2793	349	77	neither	neither	CCONJ
taxlaw-2793	349	78	the	the	DET
taxlaw-2793	349	79	law	law	NOUN
taxlaw-2793	349	80	nor	nor	CCONJ
taxlaw-2793	349	81	its	its	PRON
taxlaw-2793	349	82	implementing	implement	VERB
taxlaw-2793	349	83	rules	rule	NOUN
taxlaw-2793	349	84	contained	contain	VERB
taxlaw-2793	349	85	a	a	DET
taxlaw-2793	349	86	concept	concept	NOUN
taxlaw-2793	349	87	that	that	SCONJ
taxlaw-2793	349	88	characterized	characterize	VERB
taxlaw-2793	349	89	income	income	NOUN
taxlaw-2793	349	90	as	as	ADP
taxlaw-2793	349	91	“	"	PUNCT
taxlaw-2793	349	92	effectively	effectively	ADV
taxlaw-2793	349	93	connected	connect	VERB
taxlaw-2793	349	94	”	"	PUNCT
taxlaw-2793	349	95	with	with	ADP
taxlaw-2793	349	96	an	an	DET
taxlaw-2793	349	97	“	"	PUNCT
taxlaw-2793	349	98	establishment	establishment	NOUN
taxlaw-2793	349	99	.	.	PUNCT
taxlaw-2793	350	1	”94	”94	PROPN
taxlaw-2793	350	2	therefore	therefore	ADV
taxlaw-2793	350	3	,	,	PUNCT
taxlaw-2793	350	4	at	at	ADP
taxlaw-2793	350	5	least	least	ADJ
taxlaw-2793	350	6	on	on	ADP
taxlaw-2793	350	7	paper	paper	NOUN
taxlaw-2793	350	8	,	,	PUNCT
taxlaw-2793	350	9	the	the	DET
taxlaw-2793	350	10	1981	1981	NUM
taxlaw-2793	350	11	law	law	NOUN
taxlaw-2793	350	12	is	be	AUX
taxlaw-2793	350	13	consistent	consistent	ADJ
taxlaw-2793	350	14	with	with	ADP
taxlaw-2793	350	15	a	a	DET
taxlaw-2793	350	16	“	"	PUNCT
taxlaw-2793	350	17	force	force	NOUN
taxlaw-2793	350	18	of	of	ADP
taxlaw-2793	350	19	attraction	attraction	NOUN
taxlaw-2793	350	20	”	"	PUNCT
taxlaw-2793	350	21	regime	regime	NOUN
taxlaw-2793	350	22	:	:	PUNCT
taxlaw-2793	350	23	as	as	ADV
taxlaw-2793	350	24	long	long	ADV
taxlaw-2793	350	25	as	as	SCONJ
taxlaw-2793	350	26	an	an	DET
taxlaw-2793	350	27	“	"	PUNCT
taxlaw-2793	350	28	establishment	establishment	NOUN
taxlaw-2793	350	29	”	"	PUNCT
taxlaw-2793	350	30	exists	exist	VERB
taxlaw-2793	350	31	,	,	PUNCT
taxlaw-2793	350	32	all	all	DET
taxlaw-2793	350	33	chinese	chinese	ADJ
taxlaw-2793	350	34	-	-	PUNCT
taxlaw-2793	350	35	source	source	NOUN
taxlaw-2793	350	36	income	income	NOUN
taxlaw-2793	350	37	would	would	AUX
taxlaw-2793	350	38	be	be	AUX
taxlaw-2793	350	39	subject	subject	ADJ
taxlaw-2793	350	40	to	to	ADP
taxlaw-2793	350	41	net	net	ADJ
taxlaw-2793	350	42	-	-	PUNCT
taxlaw-2793	350	43	basis	basis	NOUN
taxlaw-2793	350	44	taxation	taxation	NOUN
taxlaw-2793	350	45	.	.	PUNCT
taxlaw-2793	351	1	it	it	PRON
taxlaw-2793	351	2	is	be	AUX
taxlaw-2793	351	3	unclear	unclear	ADJ
taxlaw-2793	351	4	whether	whether	SCONJ
taxlaw-2793	351	5	the	the	DET
taxlaw-2793	351	6	law	law	NOUN
taxlaw-2793	351	7	was	be	AUX
taxlaw-2793	351	8	interpreted	interpret	VERB
taxlaw-2793	351	9	and	and	CCONJ
taxlaw-2793	351	10	enforced	enforce	VERB
taxlaw-2793	351	11	in	in	ADP
taxlaw-2793	351	12	this	this	DET
taxlaw-2793	351	13	way	way	NOUN
taxlaw-2793	351	14	,	,	PUNCT
taxlaw-2793	351	15	although	although	SCONJ
taxlaw-2793	351	16	the	the	DET
taxlaw-2793	351	17	answer	answer	NOUN
taxlaw-2793	351	18	is	be	AUX
taxlaw-2793	351	19	likely	likely	ADJ
taxlaw-2793	351	20	to	to	PART
taxlaw-2793	351	21	be	be	AUX
taxlaw-2793	351	22	no.95	no.95	NOUN
taxlaw-2793	351	23	under	under	ADP
taxlaw-2793	351	24	the	the	DET
taxlaw-2793	351	25	foreign	foreign	ADJ
taxlaw-2793	351	26	invested	invest	VERB
taxlaw-2793	351	27	enterprise	enterprise	NOUN
taxlaw-2793	351	28	and	and	CCONJ
taxlaw-2793	351	29	foreign	foreign	ADJ
taxlaw-2793	351	30	enterprise	enterprise	NOUN
taxlaw-2793	351	31	income	income	NOUN
taxlaw-2793	351	32	tax	tax	NOUN
taxlaw-2793	351	33	law	law	NOUN
taxlaw-2793	351	34	of	of	ADP
taxlaw-2793	351	35	1991	1991	NUM
taxlaw-2793	351	36	,	,	PUNCT
taxlaw-2793	351	37	the	the	DET
taxlaw-2793	351	38	consequences	consequence	NOUN
taxlaw-2793	351	39	of	of	ADP
taxlaw-2793	351	40	having	have	VERB
taxlaw-2793	351	41	an	an	DET
taxlaw-2793	351	42	“	"	PUNCT
taxlaw-2793	351	43	establishment	establishment	NOUN
taxlaw-2793	351	44	”	"	PUNCT
taxlaw-2793	351	45	in	in	ADP
taxlaw-2793	351	46	china	china	PROPN
taxlaw-2793	351	47	were	be	AUX
taxlaw-2793	351	48	reformulated	reformulate	VERB
taxlaw-2793	351	49	.	.	PUNCT
taxlaw-2793	352	1	income	income	NOUN
taxlaw-2793	352	2	effectively	effectively	ADV
taxlaw-2793	352	3	connected	connect	VERB
taxlaw-2793	352	4	with	with	ADP
taxlaw-2793	352	5	the	the	DET
taxlaw-2793	352	6	“	"	PUNCT
taxlaw-2793	352	7	establishment	establishment	NOUN
taxlaw-2793	352	8	”	"	PUNCT
taxlaw-2793	352	9	would	would	AUX
taxlaw-2793	352	10	still	still	ADV
taxlaw-2793	352	11	be	be	AUX
taxlaw-2793	352	12	taxed	tax	VERB
taxlaw-2793	352	13	on	on	ADP
taxlaw-2793	352	14	a	a	DET
taxlaw-2793	352	15	net	net	ADJ
taxlaw-2793	352	16	-	-	PUNCT
taxlaw-2793	352	17	income	income	NOUN
taxlaw-2793	352	18	basis	basis	NOUN
taxlaw-2793	352	19	,	,	PUNCT
taxlaw-2793	352	20	but	but	CCONJ
taxlaw-2793	352	21	chinesesource	chinesesource	NOUN
taxlaw-2793	352	22	income	income	NOUN
taxlaw-2793	352	23	not	not	PART
taxlaw-2793	352	24	effectively	effectively	ADV
taxlaw-2793	352	25	connected	connect	VERB
taxlaw-2793	352	26	with	with	ADP
taxlaw-2793	352	27	an	an	DET
taxlaw-2793	352	28	“	"	PUNCT
taxlaw-2793	352	29	establishment	establishment	NOUN
taxlaw-2793	352	30	”	"	PUNCT
taxlaw-2793	352	31	was	be	AUX
taxlaw-2793	352	32	only	only	ADV
taxlaw-2793	352	33	90	90	NUM
taxlaw-2793	352	34	.	.	PUNCT
taxlaw-2793	353	1	within	within	ADP
taxlaw-2793	353	2	the	the	DET
taxlaw-2793	353	3	chinese	chinese	ADJ
taxlaw-2793	353	4	legal	legal	ADJ
taxlaw-2793	353	5	system	system	NOUN
taxlaw-2793	353	6	,	,	PUNCT
taxlaw-2793	353	7	material	material	ADJ
taxlaw-2793	353	8	statutory	statutory	ADJ
taxlaw-2793	353	9	terms	term	NOUN
taxlaw-2793	353	10	and	and	CCONJ
taxlaw-2793	353	11	provisions	provision	NOUN
taxlaw-2793	353	12	are	be	AUX
taxlaw-2793	353	13	often	often	ADV
taxlaw-2793	353	14	left	leave	VERB
taxlaw-2793	353	15	to	to	PART
taxlaw-2793	353	16	be	be	AUX
taxlaw-2793	353	17	defined	define	VERB
taxlaw-2793	353	18	and	and	CCONJ
taxlaw-2793	353	19	elaborated	elaborate	VERB
taxlaw-2793	353	20	by	by	ADP
taxlaw-2793	353	21	the	the	DET
taxlaw-2793	353	22	state	state	PROPN
taxlaw-2793	353	23	council	council	PROPN
taxlaw-2793	353	24	instead	instead	ADV
taxlaw-2793	353	25	of	of	ADP
taxlaw-2793	353	26	by	by	ADP
taxlaw-2793	353	27	the	the	DET
taxlaw-2793	353	28	national	national	ADJ
taxlaw-2793	353	29	legislature	legislature	NOUN
taxlaw-2793	353	30	,	,	PUNCT
taxlaw-2793	353	31	and	and	CCONJ
taxlaw-2793	353	32	the	the	DET
taxlaw-2793	353	33	state	state	NOUN
taxlaw-2793	353	34	council	council	PROPN
taxlaw-2793	353	35	is	be	AUX
taxlaw-2793	353	36	often	often	ADV
taxlaw-2793	353	37	the	the	DET
taxlaw-2793	353	38	de	de	X
taxlaw-2793	353	39	facto	facto	X
taxlaw-2793	353	40	ultimate	ultimate	ADJ
taxlaw-2793	353	41	decisionmaker	decisionmaker	NOUN
taxlaw-2793	353	42	in	in	ADP
taxlaw-2793	353	43	tax	tax	NOUN
taxlaw-2793	353	44	lawmaking	lawmaking	NOUN
taxlaw-2793	353	45	.	.	PUNCT
taxlaw-2793	354	1	thus	thus	ADV
taxlaw-2793	354	2	,	,	PUNCT
taxlaw-2793	354	3	the	the	DET
taxlaw-2793	354	4	discussion	discussion	NOUN
taxlaw-2793	354	5	here	here	ADV
taxlaw-2793	354	6	treats	treat	VERB
taxlaw-2793	354	7	implementation	implementation	NOUN
taxlaw-2793	354	8	regulations	regulation	NOUN
taxlaw-2793	354	9	issued	issue	VERB
taxlaw-2793	354	10	by	by	ADP
taxlaw-2793	354	11	the	the	DET
taxlaw-2793	354	12	state	state	PROPN
taxlaw-2793	354	13	council	council	PROPN
taxlaw-2793	354	14	as	as	ADP
taxlaw-2793	354	15	quasistatutory	quasistatutory	NOUN
taxlaw-2793	354	16	.	.	PUNCT
taxlaw-2793	355	1	91	91	NUM
taxlaw-2793	355	2	.	.	PUNCT
taxlaw-2793	356	1	foreign	foreign	ADJ
taxlaw-2793	356	2	enterprise	enterprise	NOUN
taxlaw-2793	356	3	income	income	NOUN
taxlaw-2793	356	4	tax	tax	NOUN
taxlaw-2793	356	5	law	law	NOUN
taxlaw-2793	356	6	(	(	PUNCT
taxlaw-2793	356	7	promulgated	promulgate	VERB
taxlaw-2793	356	8	by	by	ADP
taxlaw-2793	356	9	the	the	DET
taxlaw-2793	356	10	standing	standing	NOUN
taxlaw-2793	356	11	comm	comm	NOUN
taxlaw-2793	356	12	.	.	PUNCT
taxlaw-2793	357	1	nat’l	nat’l	PROPN
taxlaw-2793	357	2	people	people	NOUN
taxlaw-2793	357	3	’s	’s	PART
taxlaw-2793	357	4	cong	cong	PROPN
taxlaw-2793	357	5	.	.	PUNCT
taxlaw-2793	358	1	,	,	PUNCT
taxlaw-2793	358	2	dec	dec	PROPN
taxlaw-2793	358	3	.	.	PROPN
taxlaw-2793	358	4	13	13	NUM
taxlaw-2793	358	5	,	,	PUNCT
taxlaw-2793	358	6	1981	1981	NUM
taxlaw-2793	358	7	,	,	PUNCT
taxlaw-2793	358	8	effective	effective	ADJ
taxlaw-2793	358	9	jan	jan	PROPN
taxlaw-2793	358	10	.	.	PROPN
taxlaw-2793	358	11	1	1	NUM
taxlaw-2793	358	12	,	,	PUNCT
taxlaw-2793	358	13	1982	1982	NUM
taxlaw-2793	358	14	)	)	PUNCT
taxlaw-2793	358	15	,	,	PUNCT
taxlaw-2793	358	16	translated	translate	VERB
taxlaw-2793	358	17	in	in	ADP
taxlaw-2793	358	18	asianlii	asianlii	NOUN
taxlaw-2793	358	19	(	(	PUNCT
taxlaw-2793	358	20	last	last	ADJ
taxlaw-2793	358	21	visited	visit	VERB
taxlaw-2793	358	22	feb	feb	PROPN
taxlaw-2793	358	23	.	.	PROPN
taxlaw-2793	358	24	14	14	NUM
taxlaw-2793	358	25	,	,	PUNCT
taxlaw-2793	358	26	2010	2010	NUM
taxlaw-2793	358	27	)	)	PUNCT
taxlaw-2793	359	1	[	[	X
taxlaw-2793	359	2	hereinafter	hereinafter	NOUN
taxlaw-2793	359	3	1981	1981	NUM
taxlaw-2793	359	4	feitl	feitl	NOUN
taxlaw-2793	359	5	]	]	PUNCT
taxlaw-2793	359	6	,	,	PUNCT
taxlaw-2793	359	7	replaced	replace	VERB
taxlaw-2793	359	8	by	by	ADP
taxlaw-2793	359	9	income	income	NOUN
taxlaw-2793	359	10	tax	tax	NOUN
taxlaw-2793	359	11	law	law	NOUN
taxlaw-2793	359	12	on	on	ADP
taxlaw-2793	359	13	enterprises	enterprise	NOUN
taxlaw-2793	359	14	with	with	ADP
taxlaw-2793	359	15	foreign	foreign	ADJ
taxlaw-2793	359	16	investment	investment	NOUN
taxlaw-2793	359	17	and	and	CCONJ
taxlaw-2793	359	18	foreign	foreign	ADJ
taxlaw-2793	359	19	enterprises	enterprise	NOUN
taxlaw-2793	359	20	(	(	PUNCT
taxlaw-2793	359	21	promulgated	promulgate	VERB
taxlaw-2793	359	22	by	by	ADP
taxlaw-2793	359	23	the	the	DET
taxlaw-2793	359	24	standing	standing	NOUN
taxlaw-2793	359	25	comm	comm	NOUN
taxlaw-2793	359	26	.	.	PUNCT
taxlaw-2793	360	1	nat’l	nat’l	PROPN
taxlaw-2793	360	2	people	people	NOUN
taxlaw-2793	360	3	’s	’s	PART
taxlaw-2793	360	4	cong	cong	PROPN
taxlaw-2793	360	5	.	.	PUNCT
taxlaw-2793	361	1	,	,	PUNCT
taxlaw-2793	361	2	april	april	PROPN
taxlaw-2793	361	3	9	9	NUM
taxlaw-2793	361	4	,	,	PUNCT
taxlaw-2793	361	5	1991	1991	NUM
taxlaw-2793	361	6	,	,	PUNCT
taxlaw-2793	361	7	effective	effective	ADJ
taxlaw-2793	361	8	july	july	PROPN
taxlaw-2793	361	9	1	1	NUM
taxlaw-2793	361	10	,	,	PUNCT
taxlaw-2793	361	11	1991	1991	NUM
taxlaw-2793	361	12	)	)	PUNCT
taxlaw-2793	361	13	,	,	PUNCT
taxlaw-2793	361	14	translated	translate	VERB
taxlaw-2793	361	15	in	in	ADP
taxlaw-2793	361	16	asianlii	asianlii	NOUN
taxlaw-2793	361	17	(	(	PUNCT
taxlaw-2793	361	18	last	last	ADJ
taxlaw-2793	361	19	visited	visit	VERB
taxlaw-2793	361	20	feb	feb	PROPN
taxlaw-2793	361	21	.	.	PROPN
taxlaw-2793	361	22	14	14	NUM
taxlaw-2793	361	23	,	,	PUNCT
taxlaw-2793	361	24	2010	2010	NUM
taxlaw-2793	361	25	)	)	PUNCT
taxlaw-2793	362	1	[	[	X
taxlaw-2793	362	2	hereinafter	hereinafter	NOUN
taxlaw-2793	362	3	1991	1991	NUM
taxlaw-2793	362	4	feitl	feitl	NOUN
taxlaw-2793	362	5	]	]	PUNCT
taxlaw-2793	362	6	.	.	PUNCT
taxlaw-2793	363	1	92	92	NUM
taxlaw-2793	363	2	.	.	PUNCT
taxlaw-2793	363	3	1981	1981	NUM
taxlaw-2793	363	4	feitl	feitl	NOUN
taxlaw-2793	363	5	,	,	PUNCT
taxlaw-2793	363	6	supra	supra	PROPN
taxlaw-2793	363	7	note	note	NOUN
taxlaw-2793	363	8	91	91	NUM
taxlaw-2793	363	9	,	,	PUNCT
taxlaw-2793	363	10	arts	art	NOUN
taxlaw-2793	363	11	.	.	PUNCT
taxlaw-2793	364	1	1	1	NUM
taxlaw-2793	364	2	-	-	SYM
taxlaw-2793	364	3	3	3	NUM
taxlaw-2793	364	4	.	.	NUM
taxlaw-2793	365	1	93	93	NUM
taxlaw-2793	365	2	.	.	PUNCT
taxlaw-2793	366	1	i	i	PRON
taxlaw-2793	366	2	d.	d.	PROPN
taxlaw-2793	366	3	art	art	PROPN
taxlaw-2793	366	4	.	.	PUNCT
taxlaw-2793	367	1	11	11	NUM
taxlaw-2793	367	2	.	.	X
taxlaw-2793	368	1	94	94	NUM
taxlaw-2793	368	2	.	.	PUNCT
taxlaw-2793	369	1	see	see	VERB
taxlaw-2793	369	2	rules	rule	NOUN
taxlaw-2793	369	3	for	for	ADP
taxlaw-2793	369	4	the	the	DET
taxlaw-2793	369	5	implementation	implementation	NOUN
taxlaw-2793	369	6	of	of	ADP
taxlaw-2793	369	7	the	the	DET
taxlaw-2793	369	8	income	income	NOUN
taxlaw-2793	369	9	tax	tax	NOUN
taxlaw-2793	369	10	law	law	NOUN
taxlaw-2793	369	11	for	for	ADP
taxlaw-2793	369	12	foreign	foreign	ADJ
taxlaw-2793	369	13	enterprises	enterprise	NOUN
taxlaw-2793	369	14	(	(	PUNCT
taxlaw-2793	369	15	promulgated	promulgate	VERB
taxlaw-2793	369	16	by	by	ADP
taxlaw-2793	369	17	the	the	DET
taxlaw-2793	369	18	ministry	ministry	PROPN
taxlaw-2793	369	19	of	of	ADP
taxlaw-2793	369	20	finance	finance	PROPN
taxlaw-2793	369	21	,	,	PUNCT
taxlaw-2793	369	22	feb	feb	PROPN
taxlaw-2793	369	23	.	.	PROPN
taxlaw-2793	369	24	21	21	NUM
taxlaw-2793	369	25	,	,	PUNCT
taxlaw-2793	369	26	1982	1982	NUM
taxlaw-2793	369	27	)	)	PUNCT
taxlaw-2793	369	28	,	,	PUNCT
taxlaw-2793	369	29	translated	translate	VERB
taxlaw-2793	369	30	in	in	ADP
taxlaw-2793	369	31	asianlii	asianlii	NOUN
taxlaw-2793	369	32	(	(	PUNCT
taxlaw-2793	369	33	last	last	ADJ
taxlaw-2793	369	34	visited	visit	VERB
taxlaw-2793	369	35	feb	feb	PROPN
taxlaw-2793	369	36	.	.	PROPN
taxlaw-2793	369	37	14	14	NUM
taxlaw-2793	369	38	,	,	PUNCT
taxlaw-2793	369	39	2010	2010	NUM
taxlaw-2793	369	40	)	)	PUNCT
taxlaw-2793	370	1	[	[	X
taxlaw-2793	370	2	hereinafter	hereinafter	NOUN
taxlaw-2793	370	3	1982	1982	NUM
taxlaw-2793	370	4	feitl	feitl	NOUN
taxlaw-2793	370	5	ir	ir	PROPN
taxlaw-2793	370	6	]	]	NOUN
taxlaw-2793	370	7	.	.	PUNCT
taxlaw-2793	371	1	95	95	NUM
taxlaw-2793	371	2	.	.	PUNCT
taxlaw-2793	372	1	foreign	foreign	ADJ
taxlaw-2793	372	2	taxpayers	taxpayer	NOUN
taxlaw-2793	372	3	still	still	ADV
taxlaw-2793	372	4	face	face	VERB
taxlaw-2793	372	5	fragmented	fragmented	ADJ
taxlaw-2793	372	6	tax	tax	NOUN
taxlaw-2793	372	7	administration	administration	NOUN
taxlaw-2793	372	8	in	in	ADP
taxlaw-2793	372	9	china	china	PROPN
taxlaw-2793	372	10	:	:	PUNCT
taxlaw-2793	372	11	presence	presence	NOUN
taxlaw-2793	372	12	or	or	CCONJ
taxlaw-2793	372	13	activities	activity	NOUN
taxlaw-2793	372	14	in	in	ADP
taxlaw-2793	372	15	a	a	DET
taxlaw-2793	372	16	particular	particular	ADJ
taxlaw-2793	372	17	locality	locality	NOUN
taxlaw-2793	372	18	could	could	AUX
taxlaw-2793	372	19	trigger	trigger	VERB
taxlaw-2793	372	20	tax	tax	NOUN
taxlaw-2793	372	21	return	return	NOUN
taxlaw-2793	372	22	filing	filing	NOUN
taxlaw-2793	372	23	and	and	CCONJ
taxlaw-2793	372	24	other	other	ADJ
taxlaw-2793	372	25	compliance	compliance	NOUN
taxlaw-2793	372	26	obligations	obligation	NOUN
taxlaw-2793	372	27	enforced	enforce	VERB
taxlaw-2793	372	28	by	by	ADP
taxlaw-2793	372	29	the	the	DET
taxlaw-2793	372	30	tax	tax	NOUN
taxlaw-2793	372	31	authorities	authority	NOUN
taxlaw-2793	372	32	in	in	ADP
taxlaw-2793	372	33	that	that	DET
taxlaw-2793	372	34	particular	particular	ADJ
taxlaw-2793	372	35	locality	locality	NOUN
taxlaw-2793	372	36	,	,	PUNCT
taxlaw-2793	372	37	without	without	ADP
taxlaw-2793	372	38	regard	regard	NOUN
taxlaw-2793	372	39	to	to	ADP
taxlaw-2793	372	40	the	the	DET
taxlaw-2793	372	41	taxpayer	taxpayer	NOUN
taxlaw-2793	372	42	’s	’s	PART
taxlaw-2793	372	43	other	other	ADJ
taxlaw-2793	372	44	activities	activity	NOUN
taxlaw-2793	372	45	elsewhere	elsewhere	ADV
taxlaw-2793	372	46	.	.	PUNCT
taxlaw-2793	373	1	therefore	therefore	ADV
taxlaw-2793	373	2	,	,	PUNCT
taxlaw-2793	373	3	a	a	DET
taxlaw-2793	373	4	local	local	ADJ
taxlaw-2793	373	5	tax	tax	NOUN
taxlaw-2793	373	6	bureau	bureau	NOUN
taxlaw-2793	373	7	may	may	AUX
taxlaw-2793	373	8	not	not	PART
taxlaw-2793	373	9	regard	regard	VERB
taxlaw-2793	373	10	itself	itself	PRON
taxlaw-2793	373	11	as	as	ADP
taxlaw-2793	373	12	having	have	VERB
taxlaw-2793	373	13	the	the	DET
taxlaw-2793	373	14	authority	authority	NOUN
taxlaw-2793	373	15	to	to	PART
taxlaw-2793	373	16	tax	tax	VERB
taxlaw-2793	373	17	a	a	DET
taxlaw-2793	373	18	foreign	foreign	ADJ
taxlaw-2793	373	19	company	company	NOUN
taxlaw-2793	373	20	,	,	PUNCT
taxlaw-2793	373	21	which	which	PRON
taxlaw-2793	373	22	has	have	VERB
taxlaw-2793	373	23	an	an	DET
taxlaw-2793	373	24	“	"	PUNCT
taxlaw-2793	373	25	establishment	establishment	NOUN
taxlaw-2793	373	26	”	"	PUNCT
taxlaw-2793	373	27	within	within	ADP
taxlaw-2793	373	28	its	its	PRON
taxlaw-2793	373	29	jurisdiction	jurisdiction	NOUN
taxlaw-2793	373	30	,	,	PUNCT
taxlaw-2793	373	31	on	on	ADP
taxlaw-2793	373	32	other	other	ADJ
taxlaw-2793	373	33	income	income	NOUN
taxlaw-2793	373	34	received	receive	VERB
taxlaw-2793	373	35	elsewhere	elsewhere	ADV
taxlaw-2793	373	36	.	.	PUNCT
taxlaw-2793	374	1	66	66	NUM
taxlaw-2793	374	2	columbia	columbia	PROPN
taxlaw-2793	374	3	jour'al	jour'al	PROPN
taxlaw-2793	374	4	of	of	ADP
taxlaw-2793	374	5	tax	tax	NOUN
taxlaw-2793	374	6	law	law	NOUN
taxlaw-2793	374	7	[	[	X
taxlaw-2793	374	8	vol	vol	NOUN
taxlaw-2793	374	9	.	.	PUNCT
taxlaw-2793	375	1	1:46	1:46	NUM
taxlaw-2793	375	2	subject	subject	NOUN
taxlaw-2793	375	3	to	to	ADP
taxlaw-2793	375	4	withholding	withhold	VERB
taxlaw-2793	375	5	tax	tax	NOUN
taxlaw-2793	375	6	on	on	ADP
taxlaw-2793	375	7	the	the	DET
taxlaw-2793	375	8	gross	gross	ADJ
taxlaw-2793	375	9	amount.96	amount.96	PROPN
taxlaw-2793	375	10	moreover	moreover	ADV
taxlaw-2793	375	11	,	,	PUNCT
taxlaw-2793	375	12	the	the	DET
taxlaw-2793	375	13	definition	definition	NOUN
taxlaw-2793	375	14	of	of	ADP
taxlaw-2793	375	15	“	"	PUNCT
taxlaw-2793	375	16	establishment	establishment	NOUN
taxlaw-2793	375	17	”	"	PUNCT
taxlaw-2793	375	18	itself	itself	PRON
taxlaw-2793	375	19	was	be	AUX
taxlaw-2793	375	20	further	far	ADV
taxlaw-2793	375	21	developed	develop	VERB
taxlaw-2793	375	22	.	.	PUNCT
taxlaw-2793	376	1	for	for	ADP
taxlaw-2793	376	2	example	example	NOUN
taxlaw-2793	376	3	,	,	PUNCT
taxlaw-2793	376	4	according	accord	VERB
taxlaw-2793	376	5	to	to	ADP
taxlaw-2793	376	6	the	the	DET
taxlaw-2793	376	7	1981	1981	NUM
taxlaw-2793	376	8	feitl	feitl	NOUN
taxlaw-2793	376	9	,	,	PUNCT
taxlaw-2793	376	10	a	a	DET
taxlaw-2793	376	11	“	"	PUNCT
taxlaw-2793	376	12	business	business	NOUN
taxlaw-2793	376	13	agent	agent	NOUN
taxlaw-2793	376	14	”	"	PUNCT
taxlaw-2793	376	15	could	could	AUX
taxlaw-2793	376	16	constitute	constitute	VERB
taxlaw-2793	376	17	an	an	DET
taxlaw-2793	376	18	establishment,97	establishment,97	NOUN
taxlaw-2793	376	19	but	but	CCONJ
taxlaw-2793	376	20	no	no	DET
taxlaw-2793	376	21	definition	definition	NOUN
taxlaw-2793	376	22	was	be	AUX
taxlaw-2793	376	23	provided	provide	VERB
taxlaw-2793	376	24	for	for	ADP
taxlaw-2793	376	25	the	the	DET
taxlaw-2793	376	26	term	term	NOUN
taxlaw-2793	376	27	.	.	PUNCT
taxlaw-2793	377	1	by	by	ADP
taxlaw-2793	377	2	contrast	contrast	NOUN
taxlaw-2793	377	3	,	,	PUNCT
taxlaw-2793	377	4	the	the	DET
taxlaw-2793	377	5	regulations	regulation	NOUN
taxlaw-2793	377	6	implementing	implement	VERB
taxlaw-2793	377	7	the	the	DET
taxlaw-2793	377	8	1991	1991	NUM
taxlaw-2793	377	9	feitl	feitl	NOUN
taxlaw-2793	377	10	explicitly	explicitly	ADV
taxlaw-2793	377	11	defined	define	VERB
taxlaw-2793	377	12	business	business	NOUN
taxlaw-2793	377	13	agent	agent	NOUN
taxlaw-2793	377	14	,	,	PUNCT
taxlaw-2793	377	15	albeit	albeit	SCONJ
taxlaw-2793	377	16	narrowly	narrowly	ADV
taxlaw-2793	377	17	focusing	focus	VERB
taxlaw-2793	377	18	on	on	ADP
taxlaw-2793	377	19	trade	trade	NOUN
taxlaw-2793	377	20	-	-	PUNCT
taxlaw-2793	377	21	related	relate	VERB
taxlaw-2793	377	22	agency	agency	NOUN
taxlaw-2793	377	23	activities.98	activities.98	NOUN
taxlaw-2793	377	24	(	(	PUNCT
taxlaw-2793	377	25	as	as	SCONJ
taxlaw-2793	377	26	discussed	discuss	VERB
taxlaw-2793	377	27	below	below	ADV
taxlaw-2793	377	28	,	,	PUNCT
taxlaw-2793	377	29	this	this	DET
taxlaw-2793	377	30	narrow	narrow	ADJ
taxlaw-2793	377	31	definition	definition	NOUN
taxlaw-2793	377	32	of	of	ADP
taxlaw-2793	377	33	a	a	DET
taxlaw-2793	377	34	business	business	NOUN
taxlaw-2793	377	35	agent	agent	NOUN
taxlaw-2793	377	36	allowed	allow	VERB
taxlaw-2793	377	37	for	for	ADP
taxlaw-2793	377	38	a	a	DET
taxlaw-2793	377	39	significant	significant	ADJ
taxlaw-2793	377	40	2003	2003	NUM
taxlaw-2793	377	41	ruling	ruling	NOUN
taxlaw-2793	377	42	in	in	ADP
taxlaw-2793	377	43	favor	favor	NOUN
taxlaw-2793	377	44	of	of	ADP
taxlaw-2793	377	45	foreign	foreign	ADJ
taxlaw-2793	377	46	taxpayers	taxpayer	NOUN
taxlaw-2793	377	47	in	in	ADP
taxlaw-2793	377	48	the	the	DET
taxlaw-2793	377	49	vc	vc	PROPN
taxlaw-2793	377	50	fund	fund	PROPN
taxlaw-2793	377	51	context	context	NOUN
taxlaw-2793	377	52	.	.	PUNCT
taxlaw-2793	377	53	)	)	PUNCT
taxlaw-2793	378	1	similarly	similarly	ADV
taxlaw-2793	378	2	,	,	PUNCT
taxlaw-2793	378	3	the	the	DET
taxlaw-2793	378	4	non	non	NOUN
taxlaw-2793	378	5	-	-	NOUN
taxlaw-2793	378	6	agency	agency	ADJ
taxlaw-2793	378	7	,	,	PUNCT
taxlaw-2793	378	8	physical	physical	ADJ
taxlaw-2793	378	9	presence	presence	NOUN
taxlaw-2793	378	10	type	type	NOUN
taxlaw-2793	378	11	of	of	ADP
taxlaw-2793	378	12	“	"	PUNCT
taxlaw-2793	378	13	establishment	establishment	NOUN
taxlaw-2793	378	14	”	"	PUNCT
taxlaw-2793	378	15	was	be	AUX
taxlaw-2793	378	16	redefined	redefine	VERB
taxlaw-2793	378	17	to	to	PART
taxlaw-2793	378	18	include	include	VERB
taxlaw-2793	378	19	a	a	DET
taxlaw-2793	378	20	larger	large	ADJ
taxlaw-2793	378	21	variety	variety	NOUN
taxlaw-2793	378	22	of	of	ADP
taxlaw-2793	378	23	physical	physical	ADJ
taxlaw-2793	378	24	business	business	NOUN
taxlaw-2793	378	25	presences.99	presences.99	NOUN
taxlaw-2793	378	26	the	the	DET
taxlaw-2793	378	27	2007	2007	NUM
taxlaw-2793	378	28	eit	eit	PROPN
taxlaw-2793	378	29	law	law	NOUN
taxlaw-2793	378	30	and	and	CCONJ
taxlaw-2793	378	31	its	its	PRON
taxlaw-2793	378	32	implementing	implement	VERB
taxlaw-2793	378	33	regulations	regulation	NOUN
taxlaw-2793	378	34	(	(	PUNCT
taxlaw-2793	378	35	which	which	PRON
taxlaw-2793	378	36	together	together	ADV
taxlaw-2793	378	37	constitute	constitute	VERB
taxlaw-2793	378	38	what	what	PRON
taxlaw-2793	378	39	i	i	PRON
taxlaw-2793	378	40	call	call	VERB
taxlaw-2793	378	41	the	the	DET
taxlaw-2793	378	42	“	"	PUNCT
taxlaw-2793	378	43	new	new	ADJ
taxlaw-2793	378	44	eit	eit	PROPN
taxlaw-2793	378	45	regime	regime	NOUN
taxlaw-2793	378	46	”	"	PUNCT
taxlaw-2793	378	47	)	)	PUNCT
taxlaw-2793	378	48	introduced	introduce	VERB
taxlaw-2793	378	49	what	what	PRON
taxlaw-2793	378	50	are	be	AUX
taxlaw-2793	378	51	perhaps	perhaps	ADV
taxlaw-2793	378	52	the	the	DET
taxlaw-2793	378	53	most	most	ADV
taxlaw-2793	378	54	significant	significant	ADJ
taxlaw-2793	378	55	changes	change	NOUN
taxlaw-2793	378	56	to	to	ADP
taxlaw-2793	378	57	the	the	DET
taxlaw-2793	378	58	definition	definition	NOUN
taxlaw-2793	378	59	of	of	ADP
taxlaw-2793	378	60	“	"	PUNCT
taxlaw-2793	378	61	establishment	establishment	NOUN
taxlaw-2793	378	62	”	"	PUNCT
taxlaw-2793	378	63	to	to	ADP
taxlaw-2793	378	64	date	date	NOUN
taxlaw-2793	378	65	.	.	PUNCT
taxlaw-2793	379	1	first	first	ADV
taxlaw-2793	379	2	,	,	PUNCT
taxlaw-2793	379	3	with	with	ADP
taxlaw-2793	379	4	respect	respect	NOUN
taxlaw-2793	379	5	to	to	ADP
taxlaw-2793	379	6	the	the	DET
taxlaw-2793	379	7	agency	agency	NOUN
taxlaw-2793	379	8	type	type	NOUN
taxlaw-2793	379	9	of	of	ADP
taxlaw-2793	379	10	establishment	establishment	NOUN
taxlaw-2793	379	11	,	,	PUNCT
taxlaw-2793	379	12	the	the	DET
taxlaw-2793	379	13	new	new	ADJ
taxlaw-2793	379	14	law	law	NOUN
taxlaw-2793	379	15	would	would	AUX
taxlaw-2793	379	16	find	find	VERB
taxlaw-2793	379	17	such	such	DET
taxlaw-2793	379	18	an	an	DET
taxlaw-2793	379	19	“	"	PUNCT
taxlaw-2793	379	20	establishment	establishment	NOUN
taxlaw-2793	379	21	”	"	PUNCT
taxlaw-2793	379	22	where	where	SCONJ
taxlaw-2793	379	23	“	"	PUNCT
taxlaw-2793	379	24	a	a	DET
taxlaw-2793	379	25	nonresident	nonresident	ADJ
taxlaw-2793	379	26	enterprise	enterprise	NOUN
taxlaw-2793	379	27	entrusts	entrust	VERB
taxlaw-2793	379	28	an	an	DET
taxlaw-2793	379	29	agent	agent	NOUN
taxlaw-2793	379	30	to	to	PART
taxlaw-2793	379	31	engage	engage	VERB
taxlaw-2793	379	32	in	in	ADP
taxlaw-2793	379	33	production	production	NOUN
taxlaw-2793	379	34	or	or	CCONJ
taxlaw-2793	379	35	trade	trade	NOUN
taxlaw-2793	379	36	,	,	PUNCT
taxlaw-2793	379	37	including	include	VERB
taxlaw-2793	379	38	signing	sign	VERB
taxlaw-2793	379	39	contracts	contract	NOUN
taxlaw-2793	379	40	or	or	CCONJ
taxlaw-2793	379	41	storing	store	VERB
taxlaw-2793	379	42	and	and	CCONJ
taxlaw-2793	379	43	delivering	deliver	VERB
taxlaw-2793	379	44	commodities	commodity	NOUN
taxlaw-2793	379	45	on	on	ADP
taxlaw-2793	379	46	behalf	behalf	NOUN
taxlaw-2793	379	47	of	of	ADP
taxlaw-2793	379	48	the	the	DET
taxlaw-2793	379	49	[	[	X
taxlaw-2793	379	50	principal	principal	NOUN
taxlaw-2793	379	51	]	]	PUNCT
taxlaw-2793	379	52	on	on	ADP
taxlaw-2793	379	53	a	a	DET
taxlaw-2793	379	54	regular	regular	ADJ
taxlaw-2793	379	55	basis	basis	NOUN
taxlaw-2793	379	56	.	.	PUNCT
taxlaw-2793	380	1	”100	”100	PUNCT
taxlaw-2793	381	1	this	this	PRON
taxlaw-2793	381	2	is	be	AUX
taxlaw-2793	381	3	a	a	DET
taxlaw-2793	381	4	broader	broad	ADJ
taxlaw-2793	381	5	definition	definition	NOUN
taxlaw-2793	381	6	of	of	ADP
taxlaw-2793	381	7	“	"	PUNCT
taxlaw-2793	381	8	business	business	NOUN
taxlaw-2793	381	9	agents	agent	NOUN
taxlaw-2793	381	10	”	"	PUNCT
taxlaw-2793	381	11	than	than	ADP
taxlaw-2793	381	12	under	under	ADP
taxlaw-2793	381	13	previous	previous	ADJ
taxlaw-2793	381	14	law	law	NOUN
taxlaw-2793	381	15	,	,	PUNCT
taxlaw-2793	381	16	most	most	ADV
taxlaw-2793	381	17	fundamentally	fundamentally	ADV
taxlaw-2793	381	18	because	because	SCONJ
taxlaw-2793	381	19	it	it	PRON
taxlaw-2793	381	20	is	be	AUX
taxlaw-2793	381	21	tied	tie	VERB
taxlaw-2793	381	22	to	to	ADP
taxlaw-2793	381	23	the	the	DET
taxlaw-2793	381	24	agent	agent	NOUN
taxlaw-2793	381	25	’s	’s	PART
taxlaw-2793	381	26	actions	action	NOUN
taxlaw-2793	381	27	in	in	ADP
taxlaw-2793	381	28	production	production	NOUN
taxlaw-2793	381	29	or	or	CCONJ
taxlaw-2793	381	30	trade	trade	NOUN
taxlaw-2793	381	31	(	(	PUNCT
taxlaw-2793	381	32	shengchan	shengchan	ADJ
taxlaw-2793	381	33	jingying	jingying	NOUN
taxlaw-2793	381	34	)	)	PUNCT
taxlaw-2793	381	35	,	,	PUNCT
taxlaw-2793	381	36	which	which	PRON
taxlaw-2793	381	37	potentially	potentially	ADV
taxlaw-2793	381	38	could	could	AUX
taxlaw-2793	381	39	be	be	AUX
taxlaw-2793	381	40	interpreted	interpret	VERB
taxlaw-2793	381	41	to	to	PART
taxlaw-2793	381	42	cover	cover	VERB
taxlaw-2793	381	43	many	many	ADJ
taxlaw-2793	381	44	activities	activity	NOUN
taxlaw-2793	381	45	101	101	NUM
taxlaw-2793	381	46	.	.	PUNCT
taxlaw-2793	382	1	in	in	ADP
taxlaw-2793	382	2	similar	similar	ADJ
taxlaw-2793	382	3	fashion	fashion	NOUN
taxlaw-2793	382	4	,	,	PUNCT
taxlaw-2793	382	5	the	the	DET
taxlaw-2793	382	6	new	new	ADJ
taxlaw-2793	382	7	law	law	NOUN
taxlaw-2793	382	8	no	no	ADV
taxlaw-2793	382	9	longer	long	ADV
taxlaw-2793	382	10	defines	define	VERB
taxlaw-2793	382	11	the	the	DET
taxlaw-2793	382	12	physical	physical	ADJ
taxlaw-2793	382	13	presence	presence	NOUN
taxlaw-2793	382	14	type	type	NOUN
taxlaw-2793	382	15	of	of	ADP
taxlaw-2793	382	16	“	"	PUNCT
taxlaw-2793	382	17	establishment	establishment	NOUN
taxlaw-2793	382	18	”	"	PUNCT
taxlaw-2793	382	19	merely	merely	ADV
taxlaw-2793	382	20	by	by	ADP
taxlaw-2793	382	21	enumerating	enumerate	VERB
taxlaw-2793	382	22	examples	example	NOUN
taxlaw-2793	382	23	.	.	PUNCT
taxlaw-2793	383	1	instead	instead	ADV
taxlaw-2793	383	2	,	,	PUNCT
taxlaw-2793	383	3	it	it	PRON
taxlaw-2793	383	4	provides	provide	VERB
taxlaw-2793	383	5	a	a	DET
taxlaw-2793	383	6	catch	catch	NOUN
taxlaw-2793	383	7	-	-	PUNCT
taxlaw-2793	383	8	all	all	DET
taxlaw-2793	383	9	category	category	NOUN
taxlaw-2793	383	10	,	,	PUNCT
taxlaw-2793	383	11	“	"	PUNCT
taxlaw-2793	383	12	other	other	ADJ
taxlaw-2793	383	13	96	96	NUM
taxlaw-2793	383	14	.	.	PUNCT
taxlaw-2793	383	15	1991	1991	NUM
taxlaw-2793	383	16	feitl	feitl	NOUN
taxlaw-2793	383	17	,	,	PUNCT
taxlaw-2793	383	18	supra	supra	PROPN
taxlaw-2793	383	19	note	note	NOUN
taxlaw-2793	383	20	91	91	NUM
taxlaw-2793	383	21	,	,	PUNCT
taxlaw-2793	383	22	art	art	NOUN
taxlaw-2793	383	23	.	.	PUNCT
taxlaw-2793	384	1	19	19	NUM
taxlaw-2793	384	2	.	.	PUNCT
taxlaw-2793	385	1	although	although	SCONJ
taxlaw-2793	385	2	the	the	DET
taxlaw-2793	385	3	statutory	statutory	ADJ
taxlaw-2793	385	4	language	language	NOUN
taxlaw-2793	385	5	states	state	NOUN
taxlaw-2793	385	6	only	only	ADV
taxlaw-2793	385	7	that	that	SCONJ
taxlaw-2793	385	8	chinese	chinese	ADJ
taxlaw-2793	385	9	-	-	PUNCT
taxlaw-2793	385	10	source	source	NOUN
taxlaw-2793	385	11	income	income	NOUN
taxlaw-2793	385	12	effectively	effectively	ADV
taxlaw-2793	385	13	connected	connect	VERB
taxlaw-2793	385	14	with	with	ADP
taxlaw-2793	385	15	an	an	DET
taxlaw-2793	385	16	“	"	PUNCT
taxlaw-2793	385	17	establishment	establishment	NOUN
taxlaw-2793	385	18	”	"	PUNCT
taxlaw-2793	385	19	would	would	AUX
taxlaw-2793	385	20	be	be	AUX
taxlaw-2793	385	21	subject	subject	ADJ
taxlaw-2793	385	22	to	to	ADP
taxlaw-2793	385	23	net	net	ADJ
taxlaw-2793	385	24	-	-	PUNCT
taxlaw-2793	385	25	income	income	NOUN
taxlaw-2793	385	26	taxation	taxation	NOUN
taxlaw-2793	385	27	,	,	PUNCT
taxlaw-2793	385	28	subsequent	subsequent	ADJ
taxlaw-2793	385	29	regulations	regulation	NOUN
taxlaw-2793	385	30	defined	define	VERB
taxlaw-2793	385	31	chinese	chinese	ADJ
taxlaw-2793	385	32	-	-	PUNCT
taxlaw-2793	385	33	source	source	NOUN
taxlaw-2793	385	34	income	income	NOUN
taxlaw-2793	385	35	as	as	ADP
taxlaw-2793	385	36	including	include	VERB
taxlaw-2793	385	37	any	any	DET
taxlaw-2793	385	38	income	income	NOUN
taxlaw-2793	385	39	,	,	PUNCT
taxlaw-2793	385	40	even	even	ADV
taxlaw-2793	385	41	if	if	SCONJ
taxlaw-2793	385	42	arising	arise	VERB
taxlaw-2793	385	43	outside	outside	ADP
taxlaw-2793	385	44	china	china	PROPN
taxlaw-2793	385	45	,	,	PUNCT
taxlaw-2793	385	46	that	that	PRON
taxlaw-2793	385	47	is	be	AUX
taxlaw-2793	385	48	effectively	effectively	ADV
taxlaw-2793	385	49	connected	connect	VERB
taxlaw-2793	385	50	with	with	ADP
taxlaw-2793	385	51	a	a	DET
taxlaw-2793	385	52	chinese	chinese	ADJ
taxlaw-2793	385	53	establishment	establishment	NOUN
taxlaw-2793	385	54	.	.	PUNCT
taxlaw-2793	386	1	see	see	VERB
taxlaw-2793	386	2	detailed	detailed	ADJ
taxlaw-2793	386	3	rules	rule	NOUN
taxlaw-2793	386	4	for	for	ADP
taxlaw-2793	386	5	the	the	DET
taxlaw-2793	386	6	implementation	implementation	NOUN
taxlaw-2793	386	7	of	of	ADP
taxlaw-2793	386	8	the	the	DET
taxlaw-2793	386	9	income	income	NOUN
taxlaw-2793	386	10	tax	tax	NOUN
taxlaw-2793	386	11	law	law	NOUN
taxlaw-2793	386	12	for	for	ADP
taxlaw-2793	386	13	enterprises	enterprise	NOUN
taxlaw-2793	386	14	with	with	ADP
taxlaw-2793	386	15	foreign	foreign	ADJ
taxlaw-2793	386	16	investment	investment	NOUN
taxlaw-2793	386	17	and	and	CCONJ
taxlaw-2793	386	18	foreign	foreign	ADJ
taxlaw-2793	386	19	enterprises	enterprise	NOUN
taxlaw-2793	386	20	(	(	PUNCT
taxlaw-2793	386	21	promulgated	promulgate	VERB
taxlaw-2793	386	22	by	by	ADP
taxlaw-2793	386	23	the	the	DET
taxlaw-2793	386	24	state	state	PROPN
taxlaw-2793	386	25	council	council	PROPN
taxlaw-2793	386	26	,	,	PUNCT
taxlaw-2793	386	27	june	june	PROPN
taxlaw-2793	386	28	30	30	NUM
taxlaw-2793	386	29	,	,	PUNCT
taxlaw-2793	386	30	1991	1991	NUM
taxlaw-2793	386	31	,	,	PUNCT
taxlaw-2793	386	32	effective	effective	ADJ
taxlaw-2793	386	33	july	july	PROPN
taxlaw-2793	386	34	1	1	NUM
taxlaw-2793	386	35	,	,	PUNCT
taxlaw-2793	386	36	1991	1991	NUM
taxlaw-2793	386	37	)	)	PUNCT
taxlaw-2793	386	38	art	art	NOUN
taxlaw-2793	386	39	.	.	PUNCT
taxlaw-2793	387	1	6	6	NUM
taxlaw-2793	387	2	.	.	NUM
taxlaw-2793	387	3	,	,	PUNCT
taxlaw-2793	387	4	translated	translate	VERB
taxlaw-2793	387	5	in	in	ADP
taxlaw-2793	387	6	lawinfochina	lawinfochina	PROPN
taxlaw-2793	387	7	(	(	PUNCT
taxlaw-2793	387	8	last	last	ADV
taxlaw-2793	387	9	visited	visit	VERB
taxlaw-2793	387	10	feb	feb	PROPN
taxlaw-2793	387	11	.	.	PROPN
taxlaw-2793	387	12	14	14	NUM
taxlaw-2793	387	13	,	,	PUNCT
taxlaw-2793	387	14	2010	2010	NUM
taxlaw-2793	387	15	)	)	PUNCT
taxlaw-2793	388	1	[	[	X
taxlaw-2793	388	2	hereinafter	hereinafter	NOUN
taxlaw-2793	388	3	1991	1991	NUM
taxlaw-2793	388	4	feitl	feitl	NOUN
taxlaw-2793	388	5	ir	ir	NOUN
taxlaw-2793	388	6	]	]	PUNCT
taxlaw-2793	388	7	.	.	PUNCT
taxlaw-2793	389	1	this	this	PRON
taxlaw-2793	389	2	is	be	AUX
taxlaw-2793	389	3	based	base	VERB
taxlaw-2793	389	4	on	on	ADP
taxlaw-2793	389	5	an	an	DET
taxlaw-2793	389	6	erroneous	erroneous	ADJ
taxlaw-2793	389	7	understanding	understanding	NOUN
taxlaw-2793	389	8	of	of	ADP
taxlaw-2793	389	9	the	the	DET
taxlaw-2793	389	10	function	function	NOUN
taxlaw-2793	389	11	of	of	ADP
taxlaw-2793	389	12	source	source	NOUN
taxlaw-2793	389	13	rules	rule	NOUN
taxlaw-2793	389	14	,	,	PUNCT
taxlaw-2793	389	15	and	and	CCONJ
taxlaw-2793	389	16	has	have	AUX
taxlaw-2793	389	17	been	be	AUX
taxlaw-2793	389	18	corrected	correct	VERB
taxlaw-2793	389	19	by	by	ADP
taxlaw-2793	389	20	the	the	DET
taxlaw-2793	389	21	eit	eit	PROPN
taxlaw-2793	389	22	law	law	NOUN
taxlaw-2793	389	23	and	and	CCONJ
taxlaw-2793	389	24	the	the	DET
taxlaw-2793	389	25	eit	eit	PROPN
taxlaw-2793	389	26	law	law	PROPN
taxlaw-2793	389	27	ir	ir	PROPN
taxlaw-2793	389	28	.	.	PROPN
taxlaw-2793	389	29	97	97	NUM
taxlaw-2793	389	30	.	.	PUNCT
taxlaw-2793	389	31	1982	1982	NUM
taxlaw-2793	389	32	feitl	feitl	PROPN
taxlaw-2793	389	33	ir	ir	PROPN
taxlaw-2793	389	34	,	,	PUNCT
taxlaw-2793	389	35	supra	supra	PROPN
taxlaw-2793	389	36	note	note	PROPN
taxlaw-2793	389	37	94	94	NUM
taxlaw-2793	389	38	,	,	PUNCT
taxlaw-2793	389	39	art	art	NOUN
taxlaw-2793	389	40	.	.	PUNCT
taxlaw-2793	390	1	2(1	2(1	NUM
taxlaw-2793	390	2	)	)	PUNCT
taxlaw-2793	390	3	.	.	PUNCT
taxlaw-2793	391	1	98	98	NUM
taxlaw-2793	391	2	.	.	PUNCT
taxlaw-2793	392	1	a	a	DET
taxlaw-2793	392	2	business	business	NOUN
taxlaw-2793	392	3	agent	agent	NOUN
taxlaw-2793	392	4	was	be	AUX
taxlaw-2793	392	5	defined	define	VERB
taxlaw-2793	392	6	as	as	ADP
taxlaw-2793	392	7	a	a	DET
taxlaw-2793	392	8	person	person	NOUN
taxlaw-2793	392	9	“	"	PUNCT
taxlaw-2793	392	10	engaged	engage	VERB
taxlaw-2793	392	11	in	in	ADP
taxlaw-2793	392	12	business	business	NOUN
taxlaw-2793	392	13	as	as	ADP
taxlaw-2793	392	14	an	an	DET
taxlaw-2793	392	15	agent	agent	NOUN
taxlaw-2793	392	16	for	for	ADP
taxlaw-2793	392	17	the	the	DET
taxlaw-2793	392	18	principal	principal	NOUN
taxlaw-2793	392	19	and	and	CCONJ
taxlaw-2793	392	20	(	(	PUNCT
taxlaw-2793	392	21	1	1	NUM
taxlaw-2793	392	22	)	)	PUNCT
taxlaw-2793	392	23	regularly	regularly	ADV
taxlaw-2793	392	24	representing	represent	VERB
taxlaw-2793	392	25	the	the	DET
taxlaw-2793	392	26	principal	principal	NOUN
taxlaw-2793	392	27	in	in	ADP
taxlaw-2793	392	28	sourcing	sourcing	NOUN
taxlaw-2793	392	29	and	and	CCONJ
taxlaw-2793	392	30	purchasing	purchasing	NOUN
taxlaw-2793	392	31	,	,	PUNCT
taxlaw-2793	392	32	as	as	ADV
taxlaw-2793	392	33	well	well	ADV
taxlaw-2793	392	34	as	as	ADP
taxlaw-2793	392	35	in	in	ADP
taxlaw-2793	392	36	signing	sign	VERB
taxlaw-2793	392	37	purchase	purchase	NOUN
taxlaw-2793	392	38	contracts	contract	NOUN
taxlaw-2793	392	39	and	and	CCONJ
taxlaw-2793	392	40	buying	buy	VERB
taxlaw-2793	392	41	goods	good	NOUN
taxlaw-2793	392	42	on	on	ADP
taxlaw-2793	392	43	the	the	DET
taxlaw-2793	392	44	principal	principal	NOUN
taxlaw-2793	392	45	’s	’s	PART
taxlaw-2793	392	46	behalf	behalf	NOUN
taxlaw-2793	392	47	;	;	PUNCT
taxlaw-2793	392	48	(	(	PUNCT
taxlaw-2793	392	49	2	2	X
taxlaw-2793	392	50	)	)	PUNCT
taxlaw-2793	392	51	entering	enter	VERB
taxlaw-2793	392	52	into	into	ADP
taxlaw-2793	392	53	an	an	DET
taxlaw-2793	392	54	agency	agency	NOUN
taxlaw-2793	392	55	agreement	agreement	NOUN
taxlaw-2793	392	56	or	or	CCONJ
taxlaw-2793	392	57	contract	contract	NOUN
taxlaw-2793	392	58	with	with	ADP
taxlaw-2793	392	59	the	the	DET
taxlaw-2793	392	60	principal	principal	NOUN
taxlaw-2793	392	61	,	,	PUNCT
taxlaw-2793	392	62	regularly	regularly	ADV
taxlaw-2793	392	63	storing	store	VERB
taxlaw-2793	392	64	products	product	NOUN
taxlaw-2793	392	65	or	or	CCONJ
taxlaw-2793	392	66	goods	good	NOUN
taxlaw-2793	392	67	owned	own	VERB
taxlaw-2793	392	68	by	by	ADP
taxlaw-2793	392	69	the	the	DET
taxlaw-2793	392	70	principal	principal	NOUN
taxlaw-2793	392	71	and	and	CCONJ
taxlaw-2793	392	72	delivering	deliver	VERB
taxlaw-2793	392	73	these	these	DET
taxlaw-2793	392	74	products	product	NOUN
taxlaw-2793	392	75	or	or	CCONJ
taxlaw-2793	392	76	goods	good	NOUN
taxlaw-2793	392	77	to	to	ADP
taxlaw-2793	392	78	other	other	ADJ
taxlaw-2793	392	79	parties	party	NOUN
taxlaw-2793	392	80	on	on	ADP
taxlaw-2793	392	81	the	the	DET
taxlaw-2793	392	82	principal	principal	NOUN
taxlaw-2793	392	83	’s	’s	PART
taxlaw-2793	392	84	behalf	behalf	NOUN
taxlaw-2793	392	85	;	;	PUNCT
taxlaw-2793	392	86	or	or	CCONJ
taxlaw-2793	392	87	(	(	PUNCT
taxlaw-2793	392	88	3	3	X
taxlaw-2793	392	89	)	)	PUNCT
taxlaw-2793	392	90	being	be	AUX
taxlaw-2793	392	91	awarded	award	VERB
taxlaw-2793	392	92	the	the	DET
taxlaw-2793	392	93	authority	authority	NOUN
taxlaw-2793	392	94	to	to	PART
taxlaw-2793	392	95	regularly	regularly	ADV
taxlaw-2793	392	96	represent	represent	VERB
taxlaw-2793	392	97	the	the	DET
taxlaw-2793	392	98	principal	principal	NOUN
taxlaw-2793	392	99	in	in	ADP
taxlaw-2793	392	100	signing	sign	VERB
taxlaw-2793	392	101	sales	sale	NOUN
taxlaw-2793	392	102	contracts	contract	NOUN
taxlaw-2793	392	103	and	and	CCONJ
taxlaw-2793	392	104	in	in	ADP
taxlaw-2793	392	105	accepting	accept	VERB
taxlaw-2793	392	106	purchase	purchase	NOUN
taxlaw-2793	392	107	orders	order	NOUN
taxlaw-2793	392	108	.	.	PUNCT
taxlaw-2793	392	109	”	"	PUNCT
taxlaw-2793	393	1	1991	1991	NUM
taxlaw-2793	393	2	feitl	feitl	PROPN
taxlaw-2793	393	3	ir	ir	PROPN
taxlaw-2793	393	4	,	,	PUNCT
taxlaw-2793	393	5	supra	supra	PROPN
taxlaw-2793	393	6	note	note	NOUN
taxlaw-2793	393	7	96	96	NUM
taxlaw-2793	393	8	,	,	PUNCT
taxlaw-2793	393	9	art	art	NOUN
taxlaw-2793	393	10	.	.	PUNCT
taxlaw-2793	394	1	4	4	NUM
taxlaw-2793	394	2	.	.	X
taxlaw-2793	394	3	99	99	NUM
taxlaw-2793	394	4	.	.	PUNCT
taxlaw-2793	395	1	i	i	PRON
taxlaw-2793	395	2	d.	d.	PROPN
taxlaw-2793	395	3	art	art	PROPN
taxlaw-2793	395	4	.	.	PUNCT
taxlaw-2793	396	1	3	3	NUM
taxlaw-2793	396	2	.	.	NOUN
taxlaw-2793	396	3	100	100	NUM
taxlaw-2793	396	4	.	.	PUNCT
taxlaw-2793	397	1	eit	eit	PROPN
taxlaw-2793	397	2	law	law	PROPN
taxlaw-2793	397	3	ir	ir	PROPN
taxlaw-2793	397	4	,	,	PUNCT
taxlaw-2793	397	5	supra	supra	PROPN
taxlaw-2793	397	6	note	note	NOUN
taxlaw-2793	397	7	12	12	NUM
taxlaw-2793	397	8	,	,	PUNCT
taxlaw-2793	397	9	art	art	NOUN
taxlaw-2793	397	10	.	.	PUNCT
taxlaw-2793	398	1	5	5	NUM
taxlaw-2793	398	2	.	.	X
taxlaw-2793	398	3	101	101	NUM
taxlaw-2793	398	4	.	.	PUNCT
taxlaw-2793	399	1	see	see	VERB
taxlaw-2793	399	2	i	i	PRON
taxlaw-2793	399	3	d.	d.	PROPN
taxlaw-2793	399	4	2010	2010	NUM
taxlaw-2793	399	5	]	]	PUNCT
taxlaw-2793	400	1	“	"	PUNCT
taxlaw-2793	400	2	establishme't	establishme't	PROPN
taxlaw-2793	400	3	”	"	PUNCT
taxlaw-2793	400	4	i	i	PRON
taxlaw-2793	400	5	'	'	PUNCT
taxlaw-2793	400	6	chi'ese	chi'ese	ADJ
taxlaw-2793	400	7	tax	tax	NOUN
taxlaw-2793	400	8	67	67	NUM
taxlaw-2793	400	9	establishments	establishment	NOUN
taxlaw-2793	400	10	engaged	engage	VERB
taxlaw-2793	400	11	in	in	ADP
taxlaw-2793	400	12	production	production	NOUN
taxlaw-2793	400	13	or	or	CCONJ
taxlaw-2793	400	14	trade	trade	NOUN
taxlaw-2793	400	15	.	.	PUNCT
taxlaw-2793	401	1	”102	”102	PROPN
taxlaw-2793	402	1	the	the	DET
taxlaw-2793	402	2	category	category	NOUN
taxlaw-2793	402	3	of	of	ADP
taxlaw-2793	402	4	physical	physical	ADJ
taxlaw-2793	402	5	establishments	establishment	NOUN
taxlaw-2793	402	6	is	be	AUX
taxlaw-2793	402	7	thus	thus	ADV
taxlaw-2793	402	8	also	also	ADV
taxlaw-2793	402	9	open	open	ADJ
taxlaw-2793	402	10	-	-	PUNCT
taxlaw-2793	402	11	ended	ended	ADJ
taxlaw-2793	402	12	,	,	PUNCT
taxlaw-2793	402	13	and	and	CCONJ
taxlaw-2793	402	14	the	the	DET
taxlaw-2793	402	15	main	main	ADJ
taxlaw-2793	402	16	criterion	criterion	NOUN
taxlaw-2793	402	17	for	for	ADP
taxlaw-2793	402	18	determining	determine	VERB
taxlaw-2793	402	19	its	its	PRON
taxlaw-2793	402	20	scope	scope	NOUN
taxlaw-2793	402	21	is	be	AUX
taxlaw-2793	402	22	whether	whether	SCONJ
taxlaw-2793	402	23	there	there	PRON
taxlaw-2793	402	24	is	be	VERB
taxlaw-2793	402	25	engagement	engagement	NOUN
taxlaw-2793	402	26	in	in	ADP
taxlaw-2793	402	27	“	"	PUNCT
taxlaw-2793	402	28	production	production	NOUN
taxlaw-2793	402	29	or	or	CCONJ
taxlaw-2793	402	30	trade	trade	NOUN
taxlaw-2793	402	31	.	.	PUNCT
taxlaw-2793	402	32	”103	”103	PUNCT
taxlaw-2793	403	1	how	how	SCONJ
taxlaw-2793	403	2	,	,	PUNCT
taxlaw-2793	403	3	then	then	ADV
taxlaw-2793	403	4	,	,	PUNCT
taxlaw-2793	403	5	is	be	AUX
taxlaw-2793	403	6	the	the	DET
taxlaw-2793	403	7	term	term	NOUN
taxlaw-2793	403	8	“	"	PUNCT
taxlaw-2793	403	9	production	production	NOUN
taxlaw-2793	403	10	or	or	CCONJ
taxlaw-2793	403	11	trade	trade	NOUN
taxlaw-2793	403	12	”	"	PUNCT
taxlaw-2793	403	13	to	to	PART
taxlaw-2793	403	14	be	be	AUX
taxlaw-2793	403	15	understood	understand	VERB
taxlaw-2793	403	16	?	?	PUNCT
taxlaw-2793	404	1	the	the	DET
taxlaw-2793	404	2	answer	answer	NOUN
taxlaw-2793	404	3	is	be	AUX
taxlaw-2793	404	4	that	that	SCONJ
taxlaw-2793	404	5	although	although	SCONJ
taxlaw-2793	404	6	the	the	DET
taxlaw-2793	404	7	term	term	NOUN
taxlaw-2793	404	8	has	have	AUX
taxlaw-2793	404	9	been	be	AUX
taxlaw-2793	404	10	employed	employ	VERB
taxlaw-2793	404	11	in	in	ADP
taxlaw-2793	404	12	the	the	DET
taxlaw-2793	404	13	definition	definition	NOUN
taxlaw-2793	404	14	of	of	ADP
taxlaw-2793	404	15	“	"	PUNCT
taxlaw-2793	404	16	establishment	establishment	NOUN
taxlaw-2793	404	17	”	"	PUNCT
taxlaw-2793	404	18	from	from	ADP
taxlaw-2793	404	19	the	the	DET
taxlaw-2793	404	20	beginning,104	beginning,104	NOUN
taxlaw-2793	404	21	it	it	PRON
taxlaw-2793	404	22	has	have	AUX
taxlaw-2793	404	23	never	never	ADV
taxlaw-2793	404	24	been	be	AUX
taxlaw-2793	404	25	defined	define	VERB
taxlaw-2793	404	26	in	in	ADP
taxlaw-2793	404	27	statutes	statute	NOUN
taxlaw-2793	404	28	,	,	PUNCT
taxlaw-2793	404	29	administrative	administrative	ADJ
taxlaw-2793	404	30	regulations	regulation	NOUN
taxlaw-2793	404	31	,	,	PUNCT
taxlaw-2793	404	32	or	or	CCONJ
taxlaw-2793	404	33	agency	agency	NOUN
taxlaw-2793	404	34	rulings	ruling	NOUN
taxlaw-2793	404	35	.	.	PUNCT
taxlaw-2793	405	1	the	the	DET
taxlaw-2793	405	2	closest	close	ADJ
taxlaw-2793	405	3	that	that	SCONJ
taxlaw-2793	405	4	the	the	DET
taxlaw-2793	405	5	law	law	NOUN
taxlaw-2793	405	6	has	have	AUX
taxlaw-2793	405	7	come	come	VERB
taxlaw-2793	405	8	to	to	ADP
taxlaw-2793	405	9	defining	define	VERB
taxlaw-2793	405	10	the	the	DET
taxlaw-2793	405	11	term	term	NOUN
taxlaw-2793	405	12	is	be	AUX
taxlaw-2793	405	13	the	the	DET
taxlaw-2793	405	14	following	following	NOUN
taxlaw-2793	405	15	.	.	PUNCT
taxlaw-2793	406	1	regulations	regulation	NOUN
taxlaw-2793	406	2	under	under	ADP
taxlaw-2793	406	3	both	both	CCONJ
taxlaw-2793	406	4	the	the	DET
taxlaw-2793	406	5	1981	1981	NUM
taxlaw-2793	406	6	feitl	feitl	NOUN
taxlaw-2793	406	7	and	and	CCONJ
taxlaw-2793	406	8	the	the	DET
taxlaw-2793	406	9	1991	1991	NUM
taxlaw-2793	406	10	feitl	feitl	NOUN
taxlaw-2793	406	11	distinguished	distinguish	VERB
taxlaw-2793	406	12	between	between	ADP
taxlaw-2793	406	13	two	two	NUM
taxlaw-2793	406	14	types	type	NOUN
taxlaw-2793	406	15	of	of	ADP
taxlaw-2793	406	16	income	income	NOUN
taxlaw-2793	406	17	:	:	PUNCT
taxlaw-2793	406	18	“	"	PUNCT
taxlaw-2793	406	19	income	income	NOUN
taxlaw-2793	406	20	from	from	ADP
taxlaw-2793	406	21	production	production	NOUN
taxlaw-2793	406	22	or	or	CCONJ
taxlaw-2793	406	23	trade	trade	NOUN
taxlaw-2793	406	24	”	"	PUNCT
taxlaw-2793	406	25	and	and	CCONJ
taxlaw-2793	406	26	“	"	PUNCT
taxlaw-2793	406	27	other	other	ADJ
taxlaw-2793	406	28	income	income	NOUN
taxlaw-2793	406	29	.	.	PUNCT
taxlaw-2793	406	30	”	"	PUNCT
taxlaw-2793	407	1	whereas	whereas	SCONJ
taxlaw-2793	407	2	“	"	PUNCT
taxlaw-2793	407	3	income	income	NOUN
taxlaw-2793	407	4	from	from	ADP
taxlaw-2793	407	5	production	production	NOUN
taxlaw-2793	407	6	or	or	CCONJ
taxlaw-2793	407	7	trade	trade	NOUN
taxlaw-2793	407	8	”	"	PUNCT
taxlaw-2793	407	9	was	be	AUX
taxlaw-2793	407	10	defined	define	VERB
taxlaw-2793	407	11	,	,	PUNCT
taxlaw-2793	407	12	circularly	circularly	ADV
taxlaw-2793	407	13	,	,	PUNCT
taxlaw-2793	407	14	by	by	ADP
taxlaw-2793	407	15	enumeration	enumeration	NOUN
taxlaw-2793	407	16	of	of	ADP
taxlaw-2793	407	17	various	various	ADJ
taxlaw-2793	407	18	industries	industry	NOUN
taxlaw-2793	407	19	and	and	CCONJ
taxlaw-2793	407	20	trades	trade	NOUN
taxlaw-2793	407	21	and	and	CCONJ
taxlaw-2793	407	22	then	then	ADV
taxlaw-2793	407	23	a	a	DET
taxlaw-2793	407	24	catch	catch	NOUN
taxlaw-2793	407	25	-	-	PUNCT
taxlaw-2793	407	26	all	all	DET
taxlaw-2793	407	27	category	category	NOUN
taxlaw-2793	407	28	of	of	ADP
taxlaw-2793	407	29	“	"	PUNCT
taxlaw-2793	407	30	other	other	ADJ
taxlaw-2793	407	31	income	income	NOUN
taxlaw-2793	407	32	from	from	ADP
taxlaw-2793	407	33	production	production	NOUN
taxlaw-2793	407	34	or	or	CCONJ
taxlaw-2793	407	35	trade,”105	trade,”105	VERB
taxlaw-2793	407	36	“	"	PUNCT
taxlaw-2793	407	37	other	other	ADJ
taxlaw-2793	407	38	income	income	NOUN
taxlaw-2793	407	39	”	"	PUNCT
taxlaw-2793	407	40	was	be	AUX
taxlaw-2793	407	41	defined	define	VERB
taxlaw-2793	407	42	as	as	ADP
taxlaw-2793	407	43	“	"	PUNCT
taxlaw-2793	407	44	dividend	dividend	NOUN
taxlaw-2793	407	45	,	,	PUNCT
taxlaw-2793	407	46	interest	interest	NOUN
taxlaw-2793	407	47	,	,	PUNCT
taxlaw-2793	407	48	income	income	NOUN
taxlaw-2793	407	49	from	from	ADP
taxlaw-2793	407	50	rental	rental	NOUN
taxlaw-2793	407	51	or	or	CCONJ
taxlaw-2793	407	52	transfer	transfer	NOUN
taxlaw-2793	407	53	of	of	ADP
taxlaw-2793	407	54	property	property	NOUN
taxlaw-2793	407	55	,	,	PUNCT
taxlaw-2793	407	56	royalties	royalty	NOUN
taxlaw-2793	407	57	and	and	CCONJ
taxlaw-2793	407	58	income	income	NOUN
taxlaw-2793	407	59	from	from	ADP
taxlaw-2793	407	60	transfer	transfer	NOUN
taxlaw-2793	407	61	of	of	ADP
taxlaw-2793	407	62	patents	patent	NOUN
taxlaw-2793	407	63	and	and	CCONJ
taxlaw-2793	407	64	intellectual	intellectual	ADJ
taxlaw-2793	407	65	property	property	NOUN
taxlaw-2793	407	66	rights	right	NOUN
taxlaw-2793	407	67	,	,	PUNCT
taxlaw-2793	407	68	as	as	ADV
taxlaw-2793	407	69	well	well	ADV
taxlaw-2793	407	70	as	as	ADP
taxlaw-2793	407	71	income	income	NOUN
taxlaw-2793	407	72	not	not	PART
taxlaw-2793	407	73	derived	derive	VERB
taxlaw-2793	407	74	from	from	ADP
taxlaw-2793	407	75	the	the	DET
taxlaw-2793	407	76	carrying	carrying	NOUN
taxlaw-2793	407	77	on	on	ADP
taxlaw-2793	407	78	of	of	ADP
taxlaw-2793	407	79	a	a	DET
taxlaw-2793	407	80	trade	trade	NOUN
taxlaw-2793	407	81	.	.	PUNCT
taxlaw-2793	408	1	”106	”106	PUNCT
taxlaw-2793	409	1	it	it	PRON
taxlaw-2793	409	2	would	would	AUX
taxlaw-2793	409	3	appear	appear	VERB
taxlaw-2793	409	4	logical	logical	ADJ
taxlaw-2793	409	5	to	to	PART
taxlaw-2793	409	6	infer	infer	VERB
taxlaw-2793	409	7	from	from	ADP
taxlaw-2793	409	8	the	the	DET
taxlaw-2793	409	9	distinction	distinction	NOUN
taxlaw-2793	409	10	between	between	ADP
taxlaw-2793	409	11	these	these	DET
taxlaw-2793	409	12	two	two	NUM
taxlaw-2793	409	13	types	type	NOUN
taxlaw-2793	409	14	of	of	ADP
taxlaw-2793	409	15	income	income	NOUN
taxlaw-2793	409	16	that	that	SCONJ
taxlaw-2793	409	17	the	the	DET
taxlaw-2793	409	18	mere	mere	ADJ
taxlaw-2793	409	19	holding	holding	NOUN
taxlaw-2793	409	20	or	or	CCONJ
taxlaw-2793	409	21	disposition	disposition	NOUN
taxlaw-2793	409	22	of	of	ADP
taxlaw-2793	409	23	stock	stock	NOUN
taxlaw-2793	409	24	,	,	PUNCT
taxlaw-2793	409	25	debt	debt	NOUN
taxlaw-2793	409	26	,	,	PUNCT
taxlaw-2793	409	27	tangible	tangible	ADJ
taxlaw-2793	409	28	property	property	NOUN
taxlaw-2793	409	29	,	,	PUNCT
taxlaw-2793	409	30	and	and	CCONJ
taxlaw-2793	409	31	intellectual	intellectual	ADJ
taxlaw-2793	409	32	property	property	NOUN
taxlaw-2793	409	33	,	,	PUNCT
taxlaw-2793	409	34	which	which	PRON
taxlaw-2793	409	35	does	do	AUX
taxlaw-2793	409	36	not	not	PART
taxlaw-2793	409	37	generate	generate	VERB
taxlaw-2793	409	38	“	"	PUNCT
taxlaw-2793	409	39	income	income	NOUN
taxlaw-2793	409	40	from	from	ADP
taxlaw-2793	409	41	production	production	NOUN
taxlaw-2793	409	42	or	or	CCONJ
taxlaw-2793	409	43	trade	trade	NOUN
taxlaw-2793	409	44	”	"	PUNCT
taxlaw-2793	409	45	but	but	CCONJ
taxlaw-2793	409	46	only	only	ADV
taxlaw-2793	409	47	“	"	PUNCT
taxlaw-2793	409	48	other	other	ADJ
taxlaw-2793	409	49	income	income	NOUN
taxlaw-2793	409	50	,	,	PUNCT
taxlaw-2793	409	51	”	"	PUNCT
taxlaw-2793	409	52	would	would	AUX
taxlaw-2793	409	53	not	not	PART
taxlaw-2793	409	54	constitute	constitute	VERB
taxlaw-2793	409	55	“	"	PUNCT
taxlaw-2793	409	56	production	production	NOUN
taxlaw-2793	409	57	or	or	CCONJ
taxlaw-2793	409	58	trade	trade	NOUN
taxlaw-2793	409	59	.	.	PUNCT
taxlaw-2793	409	60	”	"	PUNCT
taxlaw-2793	410	1	this	this	DET
taxlaw-2793	410	2	inference	inference	NOUN
taxlaw-2793	410	3	will	will	AUX
taxlaw-2793	410	4	be	be	AUX
taxlaw-2793	410	5	particularly	particularly	ADV
taxlaw-2793	410	6	tempting	tempting	ADJ
taxlaw-2793	410	7	for	for	ADP
taxlaw-2793	410	8	those	those	PRON
taxlaw-2793	410	9	familiar	familiar	ADJ
taxlaw-2793	410	10	with	with	ADP
taxlaw-2793	410	11	the	the	DET
taxlaw-2793	410	12	practice	practice	NOUN
taxlaw-2793	410	13	in	in	ADP
taxlaw-2793	410	14	the	the	DET
taxlaw-2793	410	15	u.s	u.s	PROPN
taxlaw-2793	410	16	.	.	PROPN
taxlaw-2793	410	17	(	(	PUNCT
taxlaw-2793	410	18	and	and	CCONJ
taxlaw-2793	410	19	similar	similar	ADJ
taxlaw-2793	410	20	practices	practice	NOUN
taxlaw-2793	410	21	in	in	ADP
taxlaw-2793	410	22	oecd	oecd	PROPN
taxlaw-2793	410	23	countries	country	NOUN
taxlaw-2793	410	24	)	)	PUNCT
taxlaw-2793	410	25	of	of	ADP
taxlaw-2793	410	26	distinguishing	distinguish	VERB
taxlaw-2793	410	27	between	between	ADP
taxlaw-2793	410	28	mere	mere	ADJ
taxlaw-2793	410	29	investments	investment	NOUN
taxlaw-2793	410	30	and	and	CCONJ
taxlaw-2793	410	31	the	the	DET
taxlaw-2793	410	32	carrying	carrying	NOUN
taxlaw-2793	410	33	on	on	ADP
taxlaw-2793	410	34	of	of	ADP
taxlaw-2793	410	35	a	a	DET
taxlaw-2793	410	36	“	"	PUNCT
taxlaw-2793	410	37	trade	trade	NOUN
taxlaw-2793	410	38	or	or	CCONJ
taxlaw-2793	410	39	business	business	NOUN
taxlaw-2793	410	40	.	.	PUNCT
taxlaw-2793	410	41	”107	”107	PUNCT
taxlaw-2793	411	1	however	however	ADV
taxlaw-2793	411	2	,	,	PUNCT
taxlaw-2793	411	3	the	the	DET
taxlaw-2793	411	4	validity	validity	NOUN
taxlaw-2793	411	5	of	of	ADP
taxlaw-2793	411	6	this	this	DET
taxlaw-2793	411	7	inference	inference	NOUN
taxlaw-2793	411	8	in	in	ADP
taxlaw-2793	411	9	the	the	DET
taxlaw-2793	411	10	chinese	chinese	ADJ
taxlaw-2793	411	11	context	context	NOUN
taxlaw-2793	411	12	is	be	AUX
taxlaw-2793	411	13	doubtful	doubtful	ADJ
taxlaw-2793	411	14	,	,	PUNCT
taxlaw-2793	411	15	not	not	PART
taxlaw-2793	411	16	because	because	SCONJ
taxlaw-2793	411	17	of	of	ADP
taxlaw-2793	411	18	any	any	DET
taxlaw-2793	411	19	contrary	contrary	ADJ
taxlaw-2793	411	20	interpretation	interpretation	NOUN
taxlaw-2793	411	21	of	of	ADP
taxlaw-2793	411	22	the	the	DET
taxlaw-2793	411	23	term	term	NOUN
taxlaw-2793	411	24	“	"	PUNCT
taxlaw-2793	411	25	production	production	NOUN
taxlaw-2793	411	26	or	or	CCONJ
taxlaw-2793	411	27	trade	trade	NOUN
taxlaw-2793	411	28	”	"	PUNCT
taxlaw-2793	411	29	but	but	CCONJ
taxlaw-2793	411	30	for	for	ADP
taxlaw-2793	411	31	an	an	DET
taxlaw-2793	411	32	opposite	opposite	ADJ
taxlaw-2793	411	33	and	and	CCONJ
taxlaw-2793	411	34	striking	striking	ADJ
taxlaw-2793	411	35	reason	reason	NOUN
taxlaw-2793	411	36	:	:	PUNCT
taxlaw-2793	411	37	no	no	DET
taxlaw-2793	411	38	known	know	VERB
taxlaw-2793	411	39	official	official	ADJ
taxlaw-2793	411	40	pronouncement	pronouncement	NOUN
taxlaw-2793	411	41	has	have	AUX
taxlaw-2793	411	42	ever	ever	ADV
taxlaw-2793	411	43	relied	rely	VERB
taxlaw-2793	411	44	on	on	ADP
taxlaw-2793	411	45	the	the	DET
taxlaw-2793	411	46	distinction	distinction	NOUN
taxlaw-2793	411	47	between	between	ADP
taxlaw-2793	411	48	“	"	PUNCT
taxlaw-2793	411	49	income	income	NOUN
taxlaw-2793	411	50	from	from	ADP
taxlaw-2793	411	51	production	production	NOUN
taxlaw-2793	411	52	or	or	CCONJ
taxlaw-2793	411	53	trade	trade	NOUN
taxlaw-2793	411	54	”	"	PUNCT
taxlaw-2793	411	55	and	and	CCONJ
taxlaw-2793	411	56	“	"	PUNCT
taxlaw-2793	411	57	other	other	ADJ
taxlaw-2793	411	58	income	income	NOUN
taxlaw-2793	411	59	.	.	PUNCT
taxlaw-2793	411	60	”	"	PUNCT
taxlaw-2793	412	1	indeed	indeed	ADV
taxlaw-2793	412	2	,	,	PUNCT
taxlaw-2793	412	3	perhaps	perhaps	ADV
taxlaw-2793	412	4	precisely	precisely	ADV
taxlaw-2793	412	5	because	because	SCONJ
taxlaw-2793	412	6	of	of	ADP
taxlaw-2793	412	7	a	a	DET
taxlaw-2793	412	8	perceived	perceive	VERB
taxlaw-2793	412	9	lack	lack	NOUN
taxlaw-2793	412	10	of	of	ADP
taxlaw-2793	412	11	relevance	relevance	NOUN
taxlaw-2793	412	12	of	of	ADP
taxlaw-2793	412	13	the	the	DET
taxlaw-2793	412	14	distinction	distinction	NOUN
taxlaw-2793	412	15	,	,	PUNCT
taxlaw-2793	412	16	it	it	PRON
taxlaw-2793	412	17	has	have	AUX
taxlaw-2793	412	18	been	be	AUX
taxlaw-2793	412	19	eliminated	eliminate	VERB
taxlaw-2793	412	20	in	in	ADP
taxlaw-2793	412	21	the	the	DET
taxlaw-2793	412	22	new	new	ADJ
taxlaw-2793	412	23	eit	eit	PROPN
taxlaw-2793	412	24	law	law	NOUN
taxlaw-2793	412	25	and	and	CCONJ
taxlaw-2793	412	26	the	the	DET
taxlaw-2793	412	27	regulations	regulation	NOUN
taxlaw-2793	412	28	that	that	PRON
taxlaw-2793	412	29	have	have	AUX
taxlaw-2793	412	30	been	be	AUX
taxlaw-2793	412	31	issued	issue	VERB
taxlaw-2793	412	32	so	so	ADV
taxlaw-2793	412	33	far	far	ADV
taxlaw-2793	412	34	.	.	PUNCT
taxlaw-2793	413	1	this	this	PRON
taxlaw-2793	413	2	is	be	AUX
taxlaw-2793	413	3	,	,	PUNCT
taxlaw-2793	413	4	of	of	ADP
taxlaw-2793	413	5	course	course	NOUN
taxlaw-2793	413	6	,	,	PUNCT
taxlaw-2793	413	7	rather	rather	ADV
taxlaw-2793	413	8	ironic	ironic	ADJ
taxlaw-2793	413	9	,	,	PUNCT
taxlaw-2793	413	10	since	since	SCONJ
taxlaw-2793	413	11	the	the	DET
taxlaw-2793	413	12	new	new	ADJ
taxlaw-2793	413	13	eit	eit	PROPN
taxlaw-2793	413	14	regime	regime	NOUN
taxlaw-2793	413	15	has	have	AUX
taxlaw-2793	413	16	given	give	VERB
taxlaw-2793	413	17	the	the	DET
taxlaw-2793	413	18	government	government	NOUN
taxlaw-2793	413	19	greater	great	ADJ
taxlaw-2793	413	20	latitude	latitude	NOUN
taxlaw-2793	413	21	in	in	ADP
taxlaw-2793	413	22	interpreting	interpret	VERB
taxlaw-2793	413	23	the	the	DET
taxlaw-2793	413	24	meaning	meaning	NOUN
taxlaw-2793	413	25	of	of	ADP
taxlaw-2793	413	26	both	both	CCONJ
taxlaw-2793	413	27	the	the	DET
taxlaw-2793	413	28	physical	physical	ADJ
taxlaw-2793	413	29	102	102	NUM
taxlaw-2793	413	30	.	.	PUNCT
taxlaw-2793	414	1	i	i	PRON
taxlaw-2793	414	2	d.	d.	PROPN
taxlaw-2793	414	3	103	103	NUM
taxlaw-2793	414	4	.	.	PUNCT
taxlaw-2793	415	1	i	i	PRON
taxlaw-2793	415	2	d.	d.	PROPN
taxlaw-2793	415	3	104	104	NUM
taxlaw-2793	415	4	.	.	PUNCT
taxlaw-2793	415	5	1982	1982	NUM
taxlaw-2793	415	6	feitl	feitl	PROPN
taxlaw-2793	415	7	ir	ir	PROPN
taxlaw-2793	415	8	,	,	PUNCT
taxlaw-2793	415	9	supra	supra	PROPN
taxlaw-2793	415	10	note	note	PROPN
taxlaw-2793	415	11	94	94	NUM
taxlaw-2793	415	12	,	,	PUNCT
taxlaw-2793	415	13	art	art	NOUN
taxlaw-2793	415	14	.	.	PUNCT
taxlaw-2793	416	1	2	2	NUM
taxlaw-2793	416	2	.	.	X
taxlaw-2793	416	3	105	105	NUM
taxlaw-2793	416	4	.	.	PUNCT
taxlaw-2793	417	1	i	i	PRON
taxlaw-2793	417	2	d.	d.	PROPN
taxlaw-2793	417	3	106	106	NUM
taxlaw-2793	417	4	.	.	PUNCT
taxlaw-2793	418	1	i	i	PRON
taxlaw-2793	418	2	d.	d.	PROPN
taxlaw-2793	418	3	art	art	PROPN
taxlaw-2793	418	4	.	.	PUNCT
taxlaw-2793	419	1	4	4	NUM
taxlaw-2793	419	2	;	;	PUNCT
taxlaw-2793	419	3	1991	1991	NUM
taxlaw-2793	419	4	feitl	feitl	NOUN
taxlaw-2793	419	5	ir	ir	PROPN
taxlaw-2793	419	6	,	,	PUNCT
taxlaw-2793	419	7	supra	supra	PROPN
taxlaw-2793	419	8	note	note	NOUN
taxlaw-2793	419	9	96	96	NUM
taxlaw-2793	419	10	,	,	PUNCT
taxlaw-2793	419	11	art	art	NOUN
taxlaw-2793	419	12	.	.	PUNCT
taxlaw-2793	420	1	2	2	NUM
taxlaw-2793	420	2	.	.	X
taxlaw-2793	420	3	107	107	NUM
taxlaw-2793	420	4	.	.	PUNCT
taxlaw-2793	421	1	see	see	VERB
taxlaw-2793	421	2	,	,	PUNCT
taxlaw-2793	421	3	e.g.	e.g.	ADV
taxlaw-2793	421	4	,	,	PUNCT
taxlaw-2793	421	5	higgins	higgins	PROPN
taxlaw-2793	421	6	v.	v.	ADP
taxlaw-2793	421	7	comm’r	comm’r	NOUN
taxlaw-2793	421	8	,	,	PUNCT
taxlaw-2793	421	9	312	312	NUM
taxlaw-2793	421	10	u.s	u.s	PROPN
taxlaw-2793	421	11	.	.	PROPN
taxlaw-2793	421	12	212	212	NUM
taxlaw-2793	421	13	(	(	PUNCT
taxlaw-2793	421	14	1941	1941	NUM
taxlaw-2793	421	15	)	)	PUNCT
taxlaw-2793	421	16	;	;	PUNCT
taxlaw-2793	421	17	chang	chang	PROPN
taxlaw-2793	421	18	hsiao	hsiao	PROPN
taxlaw-2793	421	19	liang	liang	PROPN
taxlaw-2793	422	1	v.	v.	PROPN
taxlaw-2793	422	2	comm’r	comm’r	PROPN
taxlaw-2793	422	3	,	,	PUNCT
taxlaw-2793	422	4	23	23	NUM
taxlaw-2793	422	5	t.c	t.c	PROPN
taxlaw-2793	422	6	.	.	PROPN
taxlaw-2793	422	7	1040	1040	NUM
taxlaw-2793	422	8	(	(	PUNCT
taxlaw-2793	422	9	1955	1955	NUM
taxlaw-2793	422	10	)	)	PUNCT
taxlaw-2793	422	11	;	;	PUNCT
taxlaw-2793	422	12	see	see	VERB
taxlaw-2793	422	13	also	also	ADV
taxlaw-2793	422	14	ross	ross	PROPN
taxlaw-2793	422	15	,	,	PUNCT
taxlaw-2793	422	16	supra	supra	PROPN
taxlaw-2793	422	17	note	note	PROPN
taxlaw-2793	422	18	13	13	NUM
taxlaw-2793	422	19	,	,	PUNCT
taxlaw-2793	422	20	at	at	ADP
taxlaw-2793	422	21	295	295	NUM
taxlaw-2793	422	22	,	,	PUNCT
taxlaw-2793	422	23	for	for	ADP
taxlaw-2793	422	24	a	a	DET
taxlaw-2793	422	25	discussion	discussion	NOUN
taxlaw-2793	422	26	of	of	ADP
taxlaw-2793	422	27	oecd	oecd	PROPN
taxlaw-2793	422	28	practice	practice	NOUN
taxlaw-2793	422	29	.	.	PUNCT
taxlaw-2793	423	1	68	68	NUM
taxlaw-2793	423	2	columbia	columbia	PROPN
taxlaw-2793	423	3	jour'al	jour'al	PROPN
taxlaw-2793	423	4	of	of	ADP
taxlaw-2793	423	5	tax	tax	NOUN
taxlaw-2793	423	6	law	law	NOUN
taxlaw-2793	423	7	[	[	X
taxlaw-2793	423	8	vol	vol	NOUN
taxlaw-2793	423	9	.	.	PUNCT
taxlaw-2793	424	1	1:46	1:46	NUM
taxlaw-2793	424	2	presence	presence	NOUN
taxlaw-2793	424	3	and	and	CCONJ
taxlaw-2793	424	4	agency	agency	NOUN
taxlaw-2793	424	5	types	type	NOUN
taxlaw-2793	424	6	of	of	ADP
taxlaw-2793	424	7	establishment,108	establishment,108	ADP
taxlaw-2793	424	8	and	and	CCONJ
taxlaw-2793	424	9	the	the	DET
taxlaw-2793	424	10	only	only	ADJ
taxlaw-2793	424	11	articulated	articulated	ADJ
taxlaw-2793	424	12	criterion	criterion	NOUN
taxlaw-2793	424	13	for	for	ADP
taxlaw-2793	424	14	such	such	ADJ
taxlaw-2793	424	15	interpretation	interpretation	NOUN
taxlaw-2793	424	16	is	be	AUX
taxlaw-2793	424	17	whether	whether	SCONJ
taxlaw-2793	424	18	there	there	PRON
taxlaw-2793	424	19	is	be	VERB
taxlaw-2793	424	20	engagement	engagement	NOUN
taxlaw-2793	424	21	in	in	ADP
taxlaw-2793	424	22	“	"	PUNCT
taxlaw-2793	424	23	production	production	NOUN
taxlaw-2793	424	24	or	or	CCONJ
taxlaw-2793	424	25	trade	trade	NOUN
taxlaw-2793	424	26	.	.	PUNCT
taxlaw-2793	424	27	”	"	PUNCT
taxlaw-2793	425	1	against	against	ADP
taxlaw-2793	425	2	this	this	DET
taxlaw-2793	425	3	background	background	NOUN
taxlaw-2793	425	4	of	of	ADP
taxlaw-2793	425	5	interpretive	interpretive	ADJ
taxlaw-2793	425	6	vacuum	vacuum	NOUN
taxlaw-2793	425	7	,	,	PUNCT
taxlaw-2793	425	8	two	two	NUM
taxlaw-2793	425	9	administrative	administrative	ADJ
taxlaw-2793	425	10	announcements	announcement	NOUN
taxlaw-2793	425	11	stand	stand	VERB
taxlaw-2793	425	12	out	out	ADP
taxlaw-2793	425	13	in	in	ADP
taxlaw-2793	425	14	that	that	SCONJ
taxlaw-2793	425	15	they	they	PRON
taxlaw-2793	425	16	have	have	AUX
taxlaw-2793	425	17	directly	directly	ADV
taxlaw-2793	425	18	delineated	delineate	VERB
taxlaw-2793	425	19	the	the	DET
taxlaw-2793	425	20	scope	scope	NOUN
taxlaw-2793	425	21	of	of	ADP
taxlaw-2793	425	22	“	"	PUNCT
taxlaw-2793	425	23	establishment	establishment	NOUN
taxlaw-2793	425	24	.	.	PUNCT
taxlaw-2793	425	25	”	"	PUNCT
taxlaw-2793	426	1	i	i	PRON
taxlaw-2793	426	2	will	will	AUX
taxlaw-2793	426	3	examine	examine	VERB
taxlaw-2793	426	4	these	these	PRON
taxlaw-2793	426	5	now	now	ADV
taxlaw-2793	426	6	,	,	PUNCT
taxlaw-2793	426	7	and	and	CCONJ
taxlaw-2793	426	8	consider	consider	VERB
taxlaw-2793	426	9	to	to	ADP
taxlaw-2793	426	10	what	what	DET
taxlaw-2793	426	11	extent	extent	NOUN
taxlaw-2793	426	12	they	they	PRON
taxlaw-2793	426	13	shed	shed	VERB
taxlaw-2793	426	14	light	light	NOUN
taxlaw-2793	426	15	on	on	ADP
taxlaw-2793	426	16	“	"	PUNCT
taxlaw-2793	426	17	production	production	NOUN
taxlaw-2793	426	18	or	or	CCONJ
taxlaw-2793	426	19	trade	trade	NOUN
taxlaw-2793	426	20	.	.	PUNCT
taxlaw-2793	426	21	”	"	PUNCT
taxlaw-2793	427	1	b.	b.	PROPN
taxlaw-2793	427	2	administrative	administrative	ADJ
taxlaw-2793	427	3	announcements	announcement	NOUN
taxlaw-2793	427	4	in	in	ADP
taxlaw-2793	427	5	1996	1996	NUM
taxlaw-2793	427	6	,	,	PUNCT
taxlaw-2793	427	7	the	the	DET
taxlaw-2793	427	8	state	state	NOUN
taxlaw-2793	427	9	administration	administration	NOUN
taxlaw-2793	427	10	of	of	ADP
taxlaw-2793	427	11	taxation	taxation	NOUN
taxlaw-2793	427	12	(	(	PUNCT
taxlaw-2793	427	13	sat	sit	VERB
taxlaw-2793	427	14	)	)	PUNCT
taxlaw-2793	427	15	issued	issue	VERB
taxlaw-2793	427	16	a	a	DET
taxlaw-2793	427	17	circular	circular	ADJ
taxlaw-2793	427	18	regarding	regard	VERB
taxlaw-2793	427	19	rental	rental	ADJ
taxlaw-2793	427	20	income	income	NOUN
taxlaw-2793	427	21	received	receive	VERB
taxlaw-2793	427	22	by	by	ADP
taxlaw-2793	427	23	foreign	foreign	ADJ
taxlaw-2793	427	24	enterprises	enterprise	NOUN
taxlaw-2793	427	25	.	.	PUNCT
taxlaw-2793	428	1	109	109	NUM
taxlaw-2793	428	2	it	it	PRON
taxlaw-2793	428	3	states	state	VERB
taxlaw-2793	428	4	that	that	SCONJ
taxlaw-2793	428	5	if	if	SCONJ
taxlaw-2793	428	6	a	a	DET
taxlaw-2793	428	7	foreign	foreign	ADJ
taxlaw-2793	428	8	enterprise	enterprise	NOUN
taxlaw-2793	428	9	owns	own	VERB
taxlaw-2793	428	10	and	and	CCONJ
taxlaw-2793	428	11	rents	rent	VERB
taxlaw-2793	428	12	out	out	ADP
taxlaw-2793	428	13	a	a	DET
taxlaw-2793	428	14	house	house	NOUN
taxlaw-2793	428	15	,	,	PUNCT
taxlaw-2793	428	16	building	building	NOUN
taxlaw-2793	428	17	or	or	CCONJ
taxlaw-2793	428	18	other	other	ADJ
taxlaw-2793	428	19	real	real	ADJ
taxlaw-2793	428	20	property	property	NOUN
taxlaw-2793	428	21	in	in	ADP
taxlaw-2793	428	22	china	china	PROPN
taxlaw-2793	428	23	,	,	PUNCT
taxlaw-2793	428	24	but	but	CCONJ
taxlaw-2793	428	25	has	have	AUX
taxlaw-2793	428	26	not	not	PART
taxlaw-2793	428	27	set	set	VERB
taxlaw-2793	428	28	up	up	ADP
taxlaw-2793	428	29	an	an	DET
taxlaw-2793	428	30	“	"	PUNCT
taxlaw-2793	428	31	establishment	establishment	NOUN
taxlaw-2793	428	32	or	or	CCONJ
taxlaw-2793	428	33	site	site	NOUN
taxlaw-2793	428	34	”	"	PUNCT
taxlaw-2793	428	35	to	to	PART
taxlaw-2793	428	36	carry	carry	VERB
taxlaw-2793	428	37	out	out	ADP
taxlaw-2793	428	38	routine	routine	ADJ
taxlaw-2793	428	39	management	management	NOUN
taxlaw-2793	428	40	of	of	ADP
taxlaw-2793	428	41	the	the	DET
taxlaw-2793	428	42	property	property	NOUN
taxlaw-2793	428	43	,	,	PUNCT
taxlaw-2793	428	44	it	it	PRON
taxlaw-2793	428	45	is	be	AUX
taxlaw-2793	428	46	subject	subject	ADJ
taxlaw-2793	428	47	to	to	ADP
taxlaw-2793	428	48	income	income	NOUN
taxlaw-2793	428	49	tax	tax	NOUN
taxlaw-2793	428	50	on	on	ADP
taxlaw-2793	428	51	the	the	DET
taxlaw-2793	428	52	rental	rental	ADJ
taxlaw-2793	428	53	income	income	NOUN
taxlaw-2793	428	54	it	it	PRON
taxlaw-2793	428	55	receives	receive	VERB
taxlaw-2793	428	56	on	on	ADP
taxlaw-2793	428	57	a	a	DET
taxlaw-2793	428	58	gross	gross	ADJ
taxlaw-2793	428	59	income	income	NOUN
taxlaw-2793	428	60	basis	basis	NOUN
taxlaw-2793	428	61	at	at	ADP
taxlaw-2793	428	62	the	the	DET
taxlaw-2793	428	63	withholding	withholding	NOUN
taxlaw-2793	428	64	tax	tax	NOUN
taxlaw-2793	428	65	rate.110	rate.110	NOUN
taxlaw-2793	428	66	if	if	SCONJ
taxlaw-2793	428	67	the	the	DET
taxlaw-2793	428	68	foreign	foreign	ADJ
taxlaw-2793	428	69	enterprise	enterprise	NOUN
taxlaw-2793	428	70	entrusts	entrust	VERB
taxlaw-2793	428	71	an	an	DET
taxlaw-2793	428	72	agent	agent	NOUN
taxlaw-2793	428	73	to	to	PART
taxlaw-2793	428	74	manage	manage	VERB
taxlaw-2793	428	75	the	the	DET
taxlaw-2793	428	76	real	real	ADJ
taxlaw-2793	428	77	property	property	NOUN
taxlaw-2793	428	78	in	in	ADP
taxlaw-2793	428	79	question	question	NOUN
taxlaw-2793	428	80	(	(	PUNCT
taxlaw-2793	428	81	and	and	CCONJ
taxlaw-2793	428	82	if	if	SCONJ
taxlaw-2793	428	83	,	,	PUNCT
taxlaw-2793	428	84	where	where	SCONJ
taxlaw-2793	428	85	a	a	DET
taxlaw-2793	428	86	relevant	relevant	ADJ
taxlaw-2793	428	87	income	income	NOUN
taxlaw-2793	428	88	tax	tax	NOUN
taxlaw-2793	428	89	treaty	treaty	NOUN
taxlaw-2793	428	90	applies	apply	VERB
taxlaw-2793	428	91	,	,	PUNCT
taxlaw-2793	428	92	the	the	DET
taxlaw-2793	428	93	agent	agent	NOUN
taxlaw-2793	428	94	is	be	AUX
taxlaw-2793	428	95	not	not	PART
taxlaw-2793	428	96	an	an	DET
taxlaw-2793	428	97	independent	independent	ADJ
taxlaw-2793	428	98	agent	agent	NOUN
taxlaw-2793	428	99	)	)	PUNCT
taxlaw-2793	428	100	,	,	PUNCT
taxlaw-2793	428	101	then	then	ADV
taxlaw-2793	428	102	the	the	DET
taxlaw-2793	428	103	foreign	foreign	ADJ
taxlaw-2793	428	104	enterprise	enterprise	NOUN
taxlaw-2793	428	105	should	should	AUX
taxlaw-2793	428	106	be	be	AUX
taxlaw-2793	428	107	treated	treat	VERB
taxlaw-2793	428	108	as	as	ADP
taxlaw-2793	428	109	having	have	VERB
taxlaw-2793	428	110	an	an	DET
taxlaw-2793	428	111	“	"	PUNCT
taxlaw-2793	428	112	establishment	establishment	NOUN
taxlaw-2793	428	113	”	"	PUNCT
taxlaw-2793	428	114	in	in	ADP
taxlaw-2793	428	115	china	china	PROPN
taxlaw-2793	428	116	and	and	CCONJ
taxlaw-2793	428	117	subject	subject	ADJ
taxlaw-2793	428	118	to	to	ADP
taxlaw-2793	428	119	tax	tax	NOUN
taxlaw-2793	428	120	on	on	ADP
taxlaw-2793	428	121	a	a	DET
taxlaw-2793	428	122	net	net	ADJ
taxlaw-2793	428	123	income	income	NOUN
taxlaw-2793	428	124	basis.111	basis.111	NOUN
taxlaw-2793	428	125	the	the	DET
taxlaw-2793	428	126	background	background	NOUN
taxlaw-2793	428	127	of	of	ADP
taxlaw-2793	428	128	this	this	DET
taxlaw-2793	428	129	circular	circular	NOUN
taxlaw-2793	428	130	is	be	AUX
taxlaw-2793	428	131	unclear	unclear	ADJ
taxlaw-2793	428	132	,	,	PUNCT
taxlaw-2793	428	133	but	but	CCONJ
taxlaw-2793	428	134	its	its	PRON
taxlaw-2793	428	135	aim	aim	NOUN
taxlaw-2793	428	136	was	be	AUX
taxlaw-2793	428	137	probably	probably	ADV
taxlaw-2793	428	138	to	to	PART
taxlaw-2793	428	139	ensure	ensure	VERB
taxlaw-2793	428	140	some	some	DET
taxlaw-2793	428	141	type	type	NOUN
taxlaw-2793	428	142	of	of	ADP
taxlaw-2793	428	143	income	income	NOUN
taxlaw-2793	428	144	tax	tax	NOUN
taxlaw-2793	428	145	collection	collection	NOUN
taxlaw-2793	428	146	on	on	ADP
taxlaw-2793	428	147	real	real	ADJ
taxlaw-2793	428	148	estate	estate	NOUN
taxlaw-2793	428	149	rent	rent	NOUN
taxlaw-2793	428	150	received	receive	VERB
taxlaw-2793	428	151	by	by	ADP
taxlaw-2793	428	152	foreigners	foreigner	NOUN
taxlaw-2793	428	153	,	,	PUNCT
taxlaw-2793	428	154	without	without	ADP
taxlaw-2793	428	155	particular	particular	ADJ
taxlaw-2793	428	156	emphasis	emphasis	NOUN
taxlaw-2793	428	157	on	on	ADP
taxlaw-2793	428	158	differential	differential	ADJ
taxlaw-2793	428	159	treatment	treatment	NOUN
taxlaw-2793	428	160	between	between	ADP
taxlaw-2793	428	161	income	income	NOUN
taxlaw-2793	428	162	derived	derive	VERB
taxlaw-2793	428	163	from	from	ADP
taxlaw-2793	428	164	an	an	DET
taxlaw-2793	428	165	“	"	PUNCT
taxlaw-2793	428	166	establishment	establishment	NOUN
taxlaw-2793	428	167	”	"	PUNCT
taxlaw-2793	428	168	and	and	CCONJ
taxlaw-2793	428	169	income	income	NOUN
taxlaw-2793	428	170	in	in	ADP
taxlaw-2793	428	171	the	the	DET
taxlaw-2793	428	172	absence	absence	NOUN
taxlaw-2793	428	173	of	of	ADP
taxlaw-2793	428	174	an	an	DET
taxlaw-2793	428	175	establishment	establishment	NOUN
taxlaw-2793	428	176	.	.	PUNCT
taxlaw-2793	429	1	for	for	ADP
taxlaw-2793	429	2	example	example	NOUN
taxlaw-2793	429	3	,	,	PUNCT
taxlaw-2793	429	4	in	in	ADP
taxlaw-2793	429	5	its	its	PRON
taxlaw-2793	429	6	instructions	instruction	NOUN
taxlaw-2793	429	7	on	on	ADP
taxlaw-2793	429	8	the	the	DET
taxlaw-2793	429	9	implementation	implementation	NOUN
taxlaw-2793	429	10	of	of	ADP
taxlaw-2793	429	11	the	the	DET
taxlaw-2793	429	12	circular	circular	NOUN
taxlaw-2793	429	13	,	,	PUNCT
taxlaw-2793	429	14	the	the	DET
taxlaw-2793	429	15	beijing	beijing	PROPN
taxlaw-2793	429	16	state	state	PROPN
taxlaw-2793	429	17	tax	tax	PROPN
taxlaw-2793	429	18	bureau	bureau	NOUN
taxlaw-2793	429	19	explicitly	explicitly	ADV
taxlaw-2793	429	20	stated	state	VERB
taxlaw-2793	429	21	that	that	SCONJ
taxlaw-2793	429	22	,	,	PUNCT
taxlaw-2793	429	23	for	for	ADP
taxlaw-2793	429	24	rental	rental	ADJ
taxlaw-2793	429	25	income	income	NOUN
taxlaw-2793	429	26	treated	treat	VERB
taxlaw-2793	429	27	as	as	ADP
taxlaw-2793	429	28	effectively	effectively	ADV
taxlaw-2793	429	29	connected	connect	VERB
taxlaw-2793	429	30	with	with	ADP
taxlaw-2793	429	31	an	an	DET
taxlaw-2793	429	32	“	"	PUNCT
taxlaw-2793	429	33	establishment	establishment	NOUN
taxlaw-2793	429	34	”	"	PUNCT
taxlaw-2793	429	35	under	under	ADP
taxlaw-2793	429	36	the	the	DET
taxlaw-2793	429	37	sat	sit	VERB
taxlaw-2793	429	38	circular	circular	ADJ
taxlaw-2793	429	39	,	,	PUNCT
taxlaw-2793	429	40	a	a	DET
taxlaw-2793	429	41	deemed	deem	VERB
taxlaw-2793	429	42	profit	profit	NOUN
taxlaw-2793	429	43	of	of	ADP
taxlaw-2793	429	44	30	30	NUM
taxlaw-2793	429	45	%	%	NOUN
taxlaw-2793	429	46	should	should	AUX
taxlaw-2793	429	47	be	be	AUX
taxlaw-2793	429	48	used	use	VERB
taxlaw-2793	429	49	in	in	ADP
taxlaw-2793	429	50	computing	compute	VERB
taxlaw-2793	429	51	tax	tax	NOUN
taxlaw-2793	429	52	liability.112	liability.112	PROPN
taxlaw-2793	429	53	had	have	VERB
taxlaw-2793	429	54	the	the	DET
taxlaw-2793	429	55	33	33	NUM
taxlaw-2793	429	56	%	%	NOUN
taxlaw-2793	429	57	enterprise	enterprise	NOUN
taxlaw-2793	429	58	income	income	NOUN
taxlaw-2793	429	59	tax	tax	NOUN
taxlaw-2793	429	60	rate	rate	NOUN
taxlaw-2793	429	61	been	be	AUX
taxlaw-2793	429	62	applied	apply	VERB
taxlaw-2793	429	63	,	,	PUNCT
taxlaw-2793	429	64	the	the	DET
taxlaw-2793	429	65	resulting	result	VERB
taxlaw-2793	429	66	9.9	9.9	NUM
taxlaw-2793	429	67	%	%	NOUN
taxlaw-2793	429	68	tax	tax	NOUN
taxlaw-2793	429	69	burden	burden	NOUN
taxlaw-2793	429	70	would	would	AUX
taxlaw-2793	429	71	be	be	AUX
taxlaw-2793	429	72	close	close	ADJ
taxlaw-2793	429	73	to	to	ADP
taxlaw-2793	429	74	the	the	DET
taxlaw-2793	429	75	10	10	NUM
taxlaw-2793	429	76	%	%	NOUN
taxlaw-2793	429	77	withholding	withholding	NOUN
taxlaw-2793	429	78	tax	tax	NOUN
taxlaw-2793	429	79	rate	rate	NOUN
taxlaw-2793	429	80	on	on	ADP
taxlaw-2793	429	81	income	income	NOUN
taxlaw-2793	429	82	not	not	PART
taxlaw-2793	429	83	effectively	effectively	ADV
taxlaw-2793	429	84	connected	connect	VERB
taxlaw-2793	429	85	with	with	ADP
taxlaw-2793	429	86	an	an	DET
taxlaw-2793	429	87	establishment.113	establishment.113	PROPN
taxlaw-2793	429	88	tax	tax	NOUN
taxlaw-2793	429	89	bureaus	bureaus	NOUN
taxlaw-2793	429	90	108	108	NUM
taxlaw-2793	429	91	.	.	PUNCT
taxlaw-2793	430	1	see	see	VERB
taxlaw-2793	430	2	supra	supra	PROPN
taxlaw-2793	430	3	notes	note	VERB
taxlaw-2793	430	4	100–103	100–103	NUM
taxlaw-2793	430	5	and	and	CCONJ
taxlaw-2793	430	6	accompanying	accompany	VERB
taxlaw-2793	430	7	text	text	NOUN
taxlaw-2793	430	8	.	.	PUNCT
taxlaw-2793	431	1	109	109	NUM
taxlaw-2793	431	2	.	.	PUNCT
taxlaw-2793	431	3	guo	guo	PROPN
taxlaw-2793	431	4	shui	shui	PROPN
taxlaw-2793	431	5	fa	fa	PROPN
taxlaw-2793	432	1	[	[	X
taxlaw-2793	432	2	1996	1996	NUM
taxlaw-2793	432	3	]	]	PUNCT
taxlaw-2793	432	4	212	212	NUM
taxlaw-2793	432	5	[	[	X
taxlaw-2793	432	6	notice	notice	NOUN
taxlaw-2793	432	7	regarding	regard	VERB
taxlaw-2793	432	8	taxing	tax	VERB
taxlaw-2793	432	9	rental	rental	ADJ
taxlaw-2793	432	10	income	income	NOUN
taxlaw-2793	432	11	of	of	ADP
taxlaw-2793	432	12	foreign	foreign	ADJ
taxlaw-2793	432	13	enterprises	enterprise	NOUN
taxlaw-2793	432	14	from	from	ADP
taxlaw-2793	432	15	real	real	ADJ
taxlaw-2793	432	16	property	property	NOUN
taxlaw-2793	432	17	within	within	ADP
taxlaw-2793	432	18	china	china	PROPN
taxlaw-2793	432	19	]	]	PUNCT
taxlaw-2793	432	20	(	(	PUNCT
taxlaw-2793	432	21	promulgated	promulgate	VERB
taxlaw-2793	432	22	by	by	ADP
taxlaw-2793	432	23	the	the	DET
taxlaw-2793	432	24	state	state	NOUN
taxlaw-2793	432	25	admin	admin	PROPN
taxlaw-2793	432	26	.	.	PUNCT
taxlaw-2793	433	1	of	of	ADP
taxlaw-2793	433	2	taxation	taxation	NOUN
taxlaw-2793	433	3	,	,	PUNCT
taxlaw-2793	433	4	nov	nov	PROPN
taxlaw-2793	433	5	.	.	PROPN
taxlaw-2793	433	6	20	20	NUM
taxlaw-2793	433	7	,	,	PUNCT
taxlaw-2793	433	8	1996	1996	NUM
taxlaw-2793	433	9	)	)	PUNCT
taxlaw-2793	434	1	[	[	X
taxlaw-2793	434	2	hereinafter	hereinafter	NOUN
taxlaw-2793	434	3	guo	guo	PROPN
taxlaw-2793	434	4	shui	shui	PROPN
taxlaw-2793	434	5	fa	fa	PROPN
taxlaw-2793	435	1	[	[	X
taxlaw-2793	435	2	1996	1996	NUM
taxlaw-2793	435	3	]	]	PUNCT
taxlaw-2793	435	4	212	212	NUM
taxlaw-2793	435	5	]	]	PUNCT
taxlaw-2793	435	6	.	.	PUNCT
taxlaw-2793	436	1	110	110	NUM
taxlaw-2793	436	2	.	.	PUNCT
taxlaw-2793	437	1	i	i	PRON
taxlaw-2793	437	2	d.	d.	PROPN
taxlaw-2793	437	3	111	111	NUM
taxlaw-2793	437	4	.	.	PUNCT
taxlaw-2793	438	1	i	i	PRON
taxlaw-2793	438	2	d.	d.	PROPN
taxlaw-2793	438	3	112	112	NUM
taxlaw-2793	438	4	.	.	PUNCT
taxlaw-2793	439	1	jing	jing	PROPN
taxlaw-2793	439	2	guo	guo	PROPN
taxlaw-2793	439	3	shui	shui	PROPN
taxlaw-2793	440	1	[	[	X
taxlaw-2793	440	2	1997	1997	NUM
taxlaw-2793	440	3	]	]	PUNCT
taxlaw-2793	440	4	27	27	NUM
taxlaw-2793	441	1	[	[	NOUN
taxlaw-2793	441	2	notice	notice	NOUN
taxlaw-2793	441	3	regarding	regard	VERB
taxlaw-2793	441	4	the	the	DET
taxlaw-2793	441	5	taxation	taxation	NOUN
taxlaw-2793	441	6	of	of	ADP
taxlaw-2793	441	7	rental	rental	ADJ
taxlaw-2793	441	8	income	income	NOUN
taxlaw-2793	441	9	of	of	ADP
taxlaw-2793	441	10	foreign	foreign	ADJ
taxlaw-2793	441	11	enterprises	enterprise	NOUN
taxlaw-2793	441	12	by	by	ADP
taxlaw-2793	441	13	renting	rent	VERB
taxlaw-2793	441	14	out	out	ADP
taxlaw-2793	441	15	buildings	building	NOUN
taxlaw-2793	441	16	in	in	ADP
taxlaw-2793	441	17	china	china	PROPN
taxlaw-2793	441	18	]	]	PUNCT
taxlaw-2793	441	19	(	(	PUNCT
taxlaw-2793	441	20	promulgated	promulgate	VERB
taxlaw-2793	441	21	by	by	ADP
taxlaw-2793	441	22	the	the	DET
taxlaw-2793	441	23	beijing	beijing	PROPN
taxlaw-2793	441	24	state	state	PROPN
taxlaw-2793	441	25	tax	tax	PROPN
taxlaw-2793	441	26	bureau	bureau	NOUN
taxlaw-2793	441	27	,	,	PUNCT
taxlaw-2793	441	28	jan	jan	PROPN
taxlaw-2793	441	29	.	.	PROPN
taxlaw-2793	441	30	27	27	NUM
taxlaw-2793	441	31	,	,	PUNCT
taxlaw-2793	441	32	1997	1997	NUM
taxlaw-2793	441	33	)	)	PUNCT
taxlaw-2793	441	34	.	.	PUNCT
taxlaw-2793	442	1	113	113	NUM
taxlaw-2793	442	2	.	.	PUNCT
taxlaw-2793	443	1	see	see	VERB
taxlaw-2793	443	2	guo	guo	PROPN
taxlaw-2793	443	3	fa	fa	PROPN
taxlaw-2793	444	1	[	[	X
taxlaw-2793	444	2	2000	2000	NUM
taxlaw-2793	444	3	]	]	PUNCT
taxlaw-2793	444	4	37	37	NUM
taxlaw-2793	444	5	[	[	NOUN
taxlaw-2793	444	6	notice	notice	NOUN
taxlaw-2793	444	7	regarding	regard	VERB
taxlaw-2793	444	8	reduced	reduce	VERB
taxlaw-2793	444	9	taxation	taxation	NOUN
taxlaw-2793	444	10	of	of	ADP
taxlaw-2793	444	11	interest	interest	NOUN
taxlaw-2793	444	12	and	and	CCONJ
taxlaw-2793	444	13	other	other	ADJ
taxlaw-2793	444	14	2010	2010	NUM
taxlaw-2793	444	15	]	]	PUNCT
taxlaw-2793	444	16	“	"	PUNCT
taxlaw-2793	444	17	establishme't	establishme't	PROPN
taxlaw-2793	444	18	”	"	PUNCT
taxlaw-2793	444	19	i	i	PRON
taxlaw-2793	444	20	'	'	PUNCT
taxlaw-2793	444	21	chi'ese	chi'ese	ADJ
taxlaw-2793	444	22	tax	tax	NOUN
taxlaw-2793	444	23	69	69	NUM
taxlaw-2793	444	24	in	in	ADP
taxlaw-2793	444	25	shanghai	shanghai	PROPN
taxlaw-2793	444	26	allowed	allow	VERB
taxlaw-2793	444	27	a	a	DET
taxlaw-2793	444	28	similar	similar	ADJ
taxlaw-2793	444	29	approach	approach	NOUN
taxlaw-2793	444	30	and	and	CCONJ
taxlaw-2793	444	31	also	also	ADV
taxlaw-2793	444	32	provided	provide	VERB
taxlaw-2793	444	33	for	for	ADP
taxlaw-2793	444	34	a	a	DET
taxlaw-2793	444	35	deemed	deem	VERB
taxlaw-2793	444	36	profit	profit	NOUN
taxlaw-2793	444	37	of	of	ADP
taxlaw-2793	444	38	30%.114	30%.114	NUM
taxlaw-2793	444	39	this	this	PRON
taxlaw-2793	444	40	suggests	suggest	VERB
taxlaw-2793	444	41	that	that	SCONJ
taxlaw-2793	444	42	the	the	DET
taxlaw-2793	444	43	distinction	distinction	NOUN
taxlaw-2793	444	44	made	make	VERB
taxlaw-2793	444	45	in	in	ADP
taxlaw-2793	444	46	the	the	DET
taxlaw-2793	444	47	sat	sit	VERB
taxlaw-2793	444	48	circular	circular	NOUN
taxlaw-2793	444	49	was	be	AUX
taxlaw-2793	444	50	merely	merely	ADV
taxlaw-2793	444	51	theoretical	theoretical	ADJ
taxlaw-2793	444	52	and	and	CCONJ
taxlaw-2793	444	53	did	do	AUX
taxlaw-2793	444	54	not	not	PART
taxlaw-2793	444	55	have	have	VERB
taxlaw-2793	444	56	the	the	DET
taxlaw-2793	444	57	intention	intention	NOUN
taxlaw-2793	444	58	of	of	ADP
taxlaw-2793	444	59	either	either	CCONJ
taxlaw-2793	444	60	encouraging	encourage	VERB
taxlaw-2793	444	61	foreign	foreign	ADJ
taxlaw-2793	444	62	investment	investment	NOUN
taxlaw-2793	444	63	in	in	ADP
taxlaw-2793	444	64	real	real	ADJ
taxlaw-2793	444	65	estate	estate	NOUN
taxlaw-2793	444	66	or	or	CCONJ
taxlaw-2793	444	67	securing	secure	VERB
taxlaw-2793	444	68	greater	great	ADJ
taxlaw-2793	444	69	revenue	revenue	NOUN
taxlaw-2793	444	70	for	for	ADP
taxlaw-2793	444	71	the	the	DET
taxlaw-2793	444	72	government.115	government.115	PROPN
taxlaw-2793	444	73	nonetheless	nonetheless	ADV
taxlaw-2793	444	74	,	,	PUNCT
taxlaw-2793	444	75	the	the	DET
taxlaw-2793	444	76	text	text	NOUN
taxlaw-2793	444	77	of	of	ADP
taxlaw-2793	444	78	the	the	DET
taxlaw-2793	444	79	circular	circular	ADJ
taxlaw-2793	444	80	suggests	suggest	VERB
taxlaw-2793	444	81	,	,	PUNCT
taxlaw-2793	444	82	at	at	ADP
taxlaw-2793	444	83	least	least	ADJ
taxlaw-2793	444	84	in	in	ADP
taxlaw-2793	444	85	the	the	DET
taxlaw-2793	444	86	real	real	ADJ
taxlaw-2793	444	87	estate	estate	NOUN
taxlaw-2793	444	88	context	context	NOUN
taxlaw-2793	444	89	,	,	PUNCT
taxlaw-2793	444	90	the	the	DET
taxlaw-2793	444	91	distinction	distinction	NOUN
taxlaw-2793	444	92	between	between	ADP
taxlaw-2793	444	93	merely	merely	ADV
taxlaw-2793	444	94	holding	hold	VERB
taxlaw-2793	444	95	an	an	DET
taxlaw-2793	444	96	asset	asset	NOUN
taxlaw-2793	444	97	and	and	CCONJ
taxlaw-2793	444	98	operating	operate	VERB
taxlaw-2793	444	99	or	or	CCONJ
taxlaw-2793	444	100	using	use	VERB
taxlaw-2793	444	101	that	that	DET
taxlaw-2793	444	102	asset.116	asset.116	PROPN
taxlaw-2793	444	103	this	this	PRON
taxlaw-2793	444	104	resonates	resonate	VERB
taxlaw-2793	444	105	with	with	ADP
taxlaw-2793	444	106	a	a	DET
taxlaw-2793	444	107	well	well	ADV
taxlaw-2793	444	108	-	-	PUNCT
taxlaw-2793	444	109	established	establish	VERB
taxlaw-2793	444	110	body	body	NOUN
taxlaw-2793	444	111	of	of	ADP
taxlaw-2793	444	112	u.s	u.s	PROPN
taxlaw-2793	444	113	.	.	PROPN
taxlaw-2793	444	114	law	law	NOUN
taxlaw-2793	444	115	,	,	PUNCT
taxlaw-2793	444	116	going	go	VERB
taxlaw-2793	444	117	back	back	ADV
taxlaw-2793	444	118	to	to	ADP
taxlaw-2793	444	119	at	at	ADP
taxlaw-2793	444	120	least	least	ADJ
taxlaw-2793	444	121	the	the	DET
taxlaw-2793	444	122	1940s	1940	NOUN
taxlaw-2793	444	123	,	,	PUNCT
taxlaw-2793	444	124	providing	provide	VERB
taxlaw-2793	444	125	that	that	SCONJ
taxlaw-2793	444	126	mere	mere	ADJ
taxlaw-2793	444	127	real	real	ADJ
taxlaw-2793	444	128	estate	estate	NOUN
taxlaw-2793	444	129	holding	hold	VERB
taxlaw-2793	444	130	without	without	ADP
taxlaw-2793	444	131	servicing	service	VERB
taxlaw-2793	444	132	and	and	CCONJ
taxlaw-2793	444	133	maintaining	maintain	VERB
taxlaw-2793	444	134	the	the	DET
taxlaw-2793	444	135	property	property	NOUN
taxlaw-2793	444	136	does	do	AUX
taxlaw-2793	444	137	not	not	PART
taxlaw-2793	444	138	give	give	VERB
taxlaw-2793	444	139	rise	rise	NOUN
taxlaw-2793	444	140	to	to	ADP
taxlaw-2793	444	141	a	a	DET
taxlaw-2793	444	142	u.s	u.s	PROPN
taxlaw-2793	444	143	.	.	PROPN
taxlaw-2793	444	144	trade	trade	NOUN
taxlaw-2793	444	145	or	or	CCONJ
taxlaw-2793	444	146	business.117	business.117	VERB
taxlaw-2793	444	147	conversely	conversely	ADV
taxlaw-2793	444	148	,	,	PUNCT
taxlaw-2793	444	149	under	under	ADP
taxlaw-2793	444	150	u.s	u.s	PROPN
taxlaw-2793	444	151	.	.	PROPN
taxlaw-2793	444	152	law	law	NOUN
taxlaw-2793	444	153	,	,	PUNCT
taxlaw-2793	444	154	if	if	SCONJ
taxlaw-2793	444	155	a	a	DET
taxlaw-2793	444	156	nonresident	nonresident	NOUN
taxlaw-2793	444	157	engages	engage	VERB
taxlaw-2793	444	158	an	an	DET
taxlaw-2793	444	159	agent	agent	NOUN
taxlaw-2793	444	160	to	to	PART
taxlaw-2793	444	161	actively	actively	ADV
taxlaw-2793	444	162	manage	manage	VERB
taxlaw-2793	444	163	real	real	ADJ
taxlaw-2793	444	164	property	property	NOUN
taxlaw-2793	444	165	in	in	ADP
taxlaw-2793	444	166	the	the	DET
taxlaw-2793	444	167	u.s	u.s	PROPN
taxlaw-2793	444	168	.	.	PROPN
taxlaw-2793	444	169	,	,	PUNCT
taxlaw-2793	444	170	then	then	ADV
taxlaw-2793	444	171	the	the	DET
taxlaw-2793	444	172	nonresident	nonresident	NOUN
taxlaw-2793	444	173	generally	generally	ADV
taxlaw-2793	444	174	would	would	AUX
taxlaw-2793	444	175	be	be	AUX
taxlaw-2793	444	176	treated	treat	VERB
taxlaw-2793	444	177	as	as	ADP
taxlaw-2793	444	178	engaging	engage	VERB
taxlaw-2793	444	179	in	in	ADP
taxlaw-2793	444	180	a	a	DET
taxlaw-2793	444	181	u.s	u.s	PROPN
taxlaw-2793	444	182	.	.	PROPN
taxlaw-2793	444	183	trade	trade	NOUN
taxlaw-2793	444	184	or	or	CCONJ
taxlaw-2793	444	185	business.118	business.118	VERB
taxlaw-2793	444	186	the	the	DET
taxlaw-2793	444	187	1996	1996	NUM
taxlaw-2793	444	188	sat	sit	VERB
taxlaw-2793	444	189	circular	circular	ADJ
taxlaw-2793	444	190	seems	seem	VERB
taxlaw-2793	444	191	to	to	PART
taxlaw-2793	444	192	have	have	AUX
taxlaw-2793	444	193	provided	provide	VERB
taxlaw-2793	444	194	an	an	DET
taxlaw-2793	444	195	extremely	extremely	ADV
taxlaw-2793	444	196	condensed	condense	VERB
taxlaw-2793	444	197	version	version	NOUN
taxlaw-2793	444	198	of	of	ADP
taxlaw-2793	444	199	this	this	DET
taxlaw-2793	444	200	doctrine	doctrine	NOUN
taxlaw-2793	444	201	,	,	PUNCT
taxlaw-2793	444	202	and	and	CCONJ
taxlaw-2793	444	203	it	it	PRON
taxlaw-2793	444	204	is	be	AUX
taxlaw-2793	444	205	consistent	consistent	ADJ
taxlaw-2793	444	206	with	with	ADP
taxlaw-2793	444	207	the	the	DET
taxlaw-2793	444	208	earlier	early	ADJ
taxlaw-2793	444	209	tax	tax	NOUN
taxlaw-2793	444	210	regulations	regulation	NOUN
taxlaw-2793	444	211	characterizing	characterize	VERB
taxlaw-2793	444	212	rental	rental	ADJ
taxlaw-2793	444	213	income	income	NOUN
taxlaw-2793	444	214	as	as	ADP
taxlaw-2793	444	215	other	other	ADJ
taxlaw-2793	444	216	than	than	ADP
taxlaw-2793	444	217	“	"	PUNCT
taxlaw-2793	444	218	income	income	NOUN
taxlaw-2793	444	219	from	from	ADP
taxlaw-2793	444	220	production	production	NOUN
taxlaw-2793	444	221	or	or	CCONJ
taxlaw-2793	444	222	trade	trade	NOUN
taxlaw-2793	444	223	.	.	PUNCT
taxlaw-2793	445	1	”119	”119	PROPN
taxlaw-2793	445	2	a	a	DET
taxlaw-2793	445	3	second	second	ADJ
taxlaw-2793	445	4	administrative	administrative	ADJ
taxlaw-2793	445	5	announcement	announcement	NOUN
taxlaw-2793	445	6	on	on	ADP
taxlaw-2793	445	7	the	the	DET
taxlaw-2793	445	8	scope	scope	NOUN
taxlaw-2793	445	9	of	of	ADP
taxlaw-2793	445	10	“	"	PUNCT
taxlaw-2793	445	11	establishment	establishment	NOUN
taxlaw-2793	445	12	”	"	PUNCT
taxlaw-2793	445	13	came	come	VERB
taxlaw-2793	445	14	in	in	ADP
taxlaw-2793	445	15	2003120	2003120	NUM
taxlaw-2793	445	16	and	and	CCONJ
taxlaw-2793	445	17	was	be	AUX
taxlaw-2793	445	18	associated	associate	VERB
taxlaw-2793	445	19	with	with	ADP
taxlaw-2793	445	20	a	a	DET
taxlaw-2793	445	21	well	well	ADV
taxlaw-2793	445	22	-	-	PUNCT
taxlaw-2793	445	23	known	know	VERB
taxlaw-2793	445	24	government	government	NOUN
taxlaw-2793	445	25	effort	effort	NOUN
taxlaw-2793	445	26	to	to	PART
taxlaw-2793	445	27	promote	promote	VERB
taxlaw-2793	445	28	venture	venture	NOUN
taxlaw-2793	445	29	capital	capital	NOUN
taxlaw-2793	445	30	investments	investment	NOUN
taxlaw-2793	445	31	in	in	ADP
taxlaw-2793	445	32	china.121	china.121	NOUN
taxlaw-2793	445	33	at	at	ADP
taxlaw-2793	445	34	the	the	DET
taxlaw-2793	445	35	start	start	NOUN
taxlaw-2793	445	36	of	of	ADP
taxlaw-2793	445	37	2003	2003	NUM
taxlaw-2793	445	38	,	,	PUNCT
taxlaw-2793	445	39	several	several	ADJ
taxlaw-2793	445	40	government	government	NOUN
taxlaw-2793	445	41	ministries	ministry	NOUN
taxlaw-2793	445	42	jointly	jointly	ADV
taxlaw-2793	445	43	issued	issue	VERB
taxlaw-2793	445	44	regulations	regulation	NOUN
taxlaw-2793	445	45	income	income	NOUN
taxlaw-2793	445	46	from	from	ADP
taxlaw-2793	445	47	china	china	PROPN
taxlaw-2793	445	48	derived	derive	VERB
taxlaw-2793	445	49	by	by	ADP
taxlaw-2793	445	50	foreign	foreign	ADJ
taxlaw-2793	445	51	enterprises	enterprise	NOUN
taxlaw-2793	445	52	]	]	PUNCT
taxlaw-2793	445	53	(	(	PUNCT
taxlaw-2793	445	54	promulgated	promulgate	VERB
taxlaw-2793	445	55	by	by	ADP
taxlaw-2793	445	56	the	the	DET
taxlaw-2793	445	57	state	state	PROPN
taxlaw-2793	445	58	council	council	PROPN
taxlaw-2793	445	59	,	,	PUNCT
taxlaw-2793	445	60	nov	nov	PROPN
taxlaw-2793	445	61	.	.	PROPN
taxlaw-2793	445	62	18	18	NUM
taxlaw-2793	445	63	,	,	PUNCT
taxlaw-2793	445	64	2000	2000	NUM
taxlaw-2793	445	65	)	)	PUNCT
taxlaw-2793	445	66	.	.	PUNCT
taxlaw-2793	446	1	114	114	NUM
taxlaw-2793	446	2	.	.	PUNCT
taxlaw-2793	446	3	hu	hu	PROPN
taxlaw-2793	446	4	shui	shui	PROPN
taxlaw-2793	446	5	wai	wai	PROPN
taxlaw-2793	447	1	[	[	X
taxlaw-2793	447	2	1997	1997	NUM
taxlaw-2793	447	3	]	]	PUNCT
taxlaw-2793	447	4	90	90	NUM
taxlaw-2793	448	1	[	[	NOUN
taxlaw-2793	448	2	notice	notice	NOUN
taxlaw-2793	448	3	regarding	regard	VERB
taxlaw-2793	448	4	the	the	DET
taxlaw-2793	448	5	taxation	taxation	NOUN
taxlaw-2793	448	6	of	of	ADP
taxlaw-2793	448	7	rental	rental	ADJ
taxlaw-2793	448	8	income	income	NOUN
taxlaw-2793	448	9	of	of	ADP
taxlaw-2793	448	10	foreign	foreign	ADJ
taxlaw-2793	448	11	enterprises	enterprise	NOUN
taxlaw-2793	448	12	by	by	ADP
taxlaw-2793	448	13	renting	rent	VERB
taxlaw-2793	448	14	out	out	ADP
taxlaw-2793	448	15	buildings	building	NOUN
taxlaw-2793	448	16	in	in	ADP
taxlaw-2793	448	17	china	china	PROPN
taxlaw-2793	448	18	]	]	PUNCT
taxlaw-2793	448	19	(	(	PUNCT
taxlaw-2793	448	20	promulgated	promulgate	VERB
taxlaw-2793	448	21	by	by	ADP
taxlaw-2793	448	22	the	the	DET
taxlaw-2793	448	23	shanghai	shanghai	PROPN
taxlaw-2793	448	24	state	state	PROPN
taxlaw-2793	448	25	and	and	CCONJ
taxlaw-2793	448	26	local	local	ADJ
taxlaw-2793	448	27	tax	tax	NOUN
taxlaw-2793	448	28	bureaus	bureaus	NOUN
taxlaw-2793	448	29	,	,	PUNCT
taxlaw-2793	448	30	july	july	PROPN
taxlaw-2793	448	31	11	11	NUM
taxlaw-2793	448	32	,	,	PUNCT
taxlaw-2793	448	33	1997	1997	NUM
taxlaw-2793	448	34	)	)	PUNCT
taxlaw-2793	449	1	[	[	X
taxlaw-2793	449	2	hereinafter	hereinafter	NOUN
taxlaw-2793	449	3	hu	hu	PROPN
taxlaw-2793	449	4	shui	shui	PROPN
taxlaw-2793	449	5	wai	wai	PROPN
taxlaw-2793	450	1	[	[	X
taxlaw-2793	450	2	1997	1997	NUM
taxlaw-2793	450	3	]	]	PUNCT
taxlaw-2793	450	4	90	90	NUM
taxlaw-2793	450	5	]	]	PUNCT
taxlaw-2793	450	6	.	.	PUNCT
taxlaw-2793	451	1	115	115	NUM
taxlaw-2793	451	2	.	.	PUNCT
taxlaw-2793	452	1	by	by	ADP
taxlaw-2793	452	2	contrast	contrast	NOUN
taxlaw-2793	452	3	,	,	PUNCT
taxlaw-2793	452	4	in	in	ADP
taxlaw-2793	452	5	most	most	ADJ
taxlaw-2793	452	6	of	of	ADP
taxlaw-2793	452	7	the	the	DET
taxlaw-2793	452	8	early	early	ADJ
taxlaw-2793	452	9	u.s	u.s	PROPN
taxlaw-2793	452	10	.	.	PROPN
taxlaw-2793	452	11	cases	case	NOUN
taxlaw-2793	452	12	in	in	ADP
taxlaw-2793	452	13	which	which	PRON
taxlaw-2793	452	14	taxpayers	taxpayer	NOUN
taxlaw-2793	452	15	and	and	CCONJ
taxlaw-2793	452	16	the	the	DET
taxlaw-2793	452	17	government	government	NOUN
taxlaw-2793	452	18	disputed	dispute	VERB
taxlaw-2793	452	19	whether	whether	SCONJ
taxlaw-2793	452	20	real	real	ADJ
taxlaw-2793	452	21	estate	estate	NOUN
taxlaw-2793	452	22	investment	investment	NOUN
taxlaw-2793	452	23	in	in	ADP
taxlaw-2793	452	24	the	the	DET
taxlaw-2793	452	25	u.s	u.s	PROPN
taxlaw-2793	452	26	.	.	PROPN
taxlaw-2793	452	27	constituted	constitute	VERB
taxlaw-2793	452	28	a	a	DET
taxlaw-2793	452	29	u.s	u.s	PROPN
taxlaw-2793	452	30	.	.	PROPN
taxlaw-2793	452	31	trade	trade	NOUN
taxlaw-2793	452	32	or	or	CCONJ
taxlaw-2793	452	33	business	business	NOUN
taxlaw-2793	452	34	,	,	PUNCT
taxlaw-2793	452	35	important	important	ADJ
taxlaw-2793	452	36	differences	difference	NOUN
taxlaw-2793	452	37	in	in	ADP
taxlaw-2793	452	38	tax	tax	NOUN
taxlaw-2793	452	39	liability	liability	NOUN
taxlaw-2793	452	40	existed	exist	VERB
taxlaw-2793	452	41	(	(	PUNCT
taxlaw-2793	452	42	e.g.	e.g.	ADV
taxlaw-2793	452	43	,	,	PUNCT
taxlaw-2793	452	44	taxpayers	taxpayer	NOUN
taxlaw-2793	452	45	sought	seek	VERB
taxlaw-2793	452	46	to	to	PART
taxlaw-2793	452	47	claim	claim	VERB
taxlaw-2793	452	48	large	large	ADJ
taxlaw-2793	452	49	deductions	deduction	NOUN
taxlaw-2793	452	50	)	)	PUNCT
taxlaw-2793	452	51	.	.	PUNCT
taxlaw-2793	453	1	see	see	VERB
taxlaw-2793	453	2	,	,	PUNCT
taxlaw-2793	453	3	e.g.	e.g.	ADV
taxlaw-2793	453	4	,	,	PUNCT
taxlaw-2793	453	5	lewenhaupt	lewenhaupt	ADJ
taxlaw-2793	453	6	v.	v.	ADP
taxlaw-2793	453	7	comm’r	comm’r	NOUN
taxlaw-2793	453	8	,	,	PUNCT
taxlaw-2793	453	9	20	20	NUM
taxlaw-2793	453	10	t.c	t.c	PROPN
taxlaw-2793	453	11	.	.	PROPN
taxlaw-2793	453	12	151	151	NUM
taxlaw-2793	453	13	,	,	PUNCT
taxlaw-2793	453	14	162	162	NUM
taxlaw-2793	453	15	(	(	PUNCT
taxlaw-2793	453	16	1953	1953	NUM
taxlaw-2793	453	17	)	)	PUNCT
taxlaw-2793	453	18	,	,	PUNCT
taxlaw-2793	453	19	aff’d	aff’d	VERB
taxlaw-2793	453	20	,	,	PUNCT
taxlaw-2793	453	21	221	221	NUM
taxlaw-2793	453	22	f.2d	f.2d	NOUN
taxlaw-2793	453	23	227	227	NUM
taxlaw-2793	453	24	(	(	PUNCT
taxlaw-2793	453	25	9th	9th	ADJ
taxlaw-2793	453	26	cir	cir	NOUN
taxlaw-2793	453	27	.	.	PUNCT
taxlaw-2793	453	28	1955	1955	NUM
taxlaw-2793	453	29	)	)	PUNCT
taxlaw-2793	453	30	.	.	PUNCT
taxlaw-2793	454	1	116	116	NUM
taxlaw-2793	454	2	.	.	PUNCT
taxlaw-2793	455	1	guo	guo	PROPN
taxlaw-2793	455	2	shui	shui	PROPN
taxlaw-2793	455	3	fa	fa	PROPN
taxlaw-2793	456	1	[	[	X
taxlaw-2793	456	2	1996	1996	NUM
taxlaw-2793	456	3	]	]	PUNCT
taxlaw-2793	456	4	212	212	NUM
taxlaw-2793	456	5	,	,	PUNCT
taxlaw-2793	456	6	supra	supra	PROPN
taxlaw-2793	456	7	note	note	NOUN
taxlaw-2793	456	8	109	109	NUM
taxlaw-2793	456	9	.	.	PUNCT
taxlaw-2793	456	10	117	117	NUM
taxlaw-2793	456	11	.	.	PUNCT
taxlaw-2793	457	1	see	see	VERB
taxlaw-2793	457	2	,	,	PUNCT
taxlaw-2793	457	3	e.g.	e.g.	ADV
taxlaw-2793	457	4	,	,	PUNCT
taxlaw-2793	457	5	neill	neill	NOUN
taxlaw-2793	457	6	v.	v.	ADP
taxlaw-2793	457	7	comm’r	comm’r	NOUN
taxlaw-2793	457	8	,	,	PUNCT
taxlaw-2793	457	9	46	46	NUM
taxlaw-2793	457	10	b.t.a	b.t.a	NOUN
taxlaw-2793	457	11	.	.	PROPN
taxlaw-2793	457	12	197	197	NUM
taxlaw-2793	457	13	(	(	PUNCT
taxlaw-2793	457	14	1942	1942	NUM
taxlaw-2793	457	15	)	)	PUNCT
taxlaw-2793	457	16	;	;	PUNCT
taxlaw-2793	457	17	de	de	X
taxlaw-2793	457	18	amodio	amodio	NOUN
taxlaw-2793	457	19	v.	v.	ADP
taxlaw-2793	457	20	comm’r	comm’r	NOUN
taxlaw-2793	457	21	,	,	PUNCT
taxlaw-2793	457	22	34	34	NUM
taxlaw-2793	457	23	t.c	t.c	PROPN
taxlaw-2793	457	24	.	.	PROPN
taxlaw-2793	457	25	894	894	NUM
taxlaw-2793	457	26	(	(	PUNCT
taxlaw-2793	457	27	1960	1960	NUM
taxlaw-2793	457	28	)	)	PUNCT
taxlaw-2793	457	29	.	.	PUNCT
taxlaw-2793	458	1	118	118	NUM
taxlaw-2793	458	2	.	.	X
taxlaw-2793	458	3	de	de	X
taxlaw-2793	458	4	amodio	amodio	NOUN
taxlaw-2793	458	5	,	,	PUNCT
taxlaw-2793	458	6	34	34	NUM
taxlaw-2793	458	7	t.c	t.c	PROPN
taxlaw-2793	458	8	.	.	PUNCT
taxlaw-2793	459	1	at	at	ADP
taxlaw-2793	459	2	904–905	904–905	PROPN
taxlaw-2793	459	3	(	(	PUNCT
taxlaw-2793	459	4	citing	cite	VERB
taxlaw-2793	459	5	lewenhaupt	lewenhaupt	ADJ
taxlaw-2793	459	6	v.	v.	ADP
taxlaw-2793	459	7	comm’r	comm’r	NOUN
taxlaw-2793	459	8	,	,	PUNCT
taxlaw-2793	459	9	20	20	NUM
taxlaw-2793	459	10	t.c	t.c	PROPN
taxlaw-2793	459	11	.	.	PROPN
taxlaw-2793	459	12	151	151	NUM
taxlaw-2793	459	13	(	(	PUNCT
taxlaw-2793	459	14	1953	1953	NUM
taxlaw-2793	459	15	)	)	PUNCT
taxlaw-2793	459	16	)	)	PUNCT
taxlaw-2793	459	17	.	.	PUNCT
taxlaw-2793	460	1	119	119	X
taxlaw-2793	460	2	.	.	PUNCT
taxlaw-2793	460	3	see	see	VERB
taxlaw-2793	460	4	hu	hu	PROPN
taxlaw-2793	460	5	shui	shui	PROPN
taxlaw-2793	460	6	wai	wai	PROPN
taxlaw-2793	461	1	[	[	X
taxlaw-2793	461	2	1997	1997	NUM
taxlaw-2793	461	3	]	]	PUNCT
taxlaw-2793	461	4	90	90	NUM
taxlaw-2793	461	5	,	,	PUNCT
taxlaw-2793	461	6	supra	supra	PROPN
taxlaw-2793	461	7	note	note	NOUN
taxlaw-2793	461	8	114	114	NUM
taxlaw-2793	461	9	(	(	PUNCT
taxlaw-2793	461	10	shanghai	shanghai	PROPN
taxlaw-2793	461	11	tax	tax	NOUN
taxlaw-2793	461	12	authorities	authority	NOUN
taxlaw-2793	461	13	held	hold	VERB
taxlaw-2793	461	14	further	far	ADV
taxlaw-2793	461	15	that	that	SCONJ
taxlaw-2793	461	16	“	"	PUNCT
taxlaw-2793	461	17	routine	routine	ADJ
taxlaw-2793	461	18	management	management	NOUN
taxlaw-2793	461	19	”	"	PUNCT
taxlaw-2793	461	20	of	of	ADP
taxlaw-2793	461	21	real	real	ADJ
taxlaw-2793	461	22	property	property	NOUN
taxlaw-2793	461	23	involved	involve	VERB
taxlaw-2793	461	24	the	the	DET
taxlaw-2793	461	25	capacity	capacity	NOUN
taxlaw-2793	461	26	to	to	PART
taxlaw-2793	461	27	sign	sign	VERB
taxlaw-2793	461	28	rental	rental	ADJ
taxlaw-2793	461	29	agreements	agreement	NOUN
taxlaw-2793	461	30	,	,	PUNCT
taxlaw-2793	461	31	collect	collect	VERB
taxlaw-2793	461	32	rent	rent	NOUN
taxlaw-2793	461	33	,	,	PUNCT
taxlaw-2793	461	34	to	to	PART
taxlaw-2793	461	35	improve	improve	VERB
taxlaw-2793	461	36	,	,	PUNCT
taxlaw-2793	461	37	repair	repair	VERB
taxlaw-2793	461	38	and	and	CCONJ
taxlaw-2793	461	39	decorate	decorate	VERB
taxlaw-2793	461	40	the	the	DET
taxlaw-2793	461	41	property	property	NOUN
taxlaw-2793	461	42	,	,	PUNCT
taxlaw-2793	461	43	and	and	CCONJ
taxlaw-2793	461	44	“	"	PUNCT
taxlaw-2793	461	45	other	other	ADJ
taxlaw-2793	461	46	substantive	substantive	ADJ
taxlaw-2793	461	47	management	management	NOUN
taxlaw-2793	461	48	activities	activity	NOUN
taxlaw-2793	461	49	,	,	PUNCT
taxlaw-2793	461	50	”	"	PUNCT
taxlaw-2793	461	51	but	but	CCONJ
taxlaw-2793	461	52	the	the	DET
taxlaw-2793	461	53	mere	mere	ADJ
taxlaw-2793	461	54	hiring	hiring	NOUN
taxlaw-2793	461	55	of	of	ADP
taxlaw-2793	461	56	persons	person	NOUN
taxlaw-2793	461	57	to	to	PART
taxlaw-2793	461	58	clean	clean	ADJ
taxlaw-2793	461	59	,	,	PUNCT
taxlaw-2793	461	60	guard	guard	NOUN
taxlaw-2793	461	61	,	,	PUNCT
taxlaw-2793	461	62	or	or	CCONJ
taxlaw-2793	461	63	perform	perform	VERB
taxlaw-2793	461	64	daily	daily	ADJ
taxlaw-2793	461	65	maintenance	maintenance	NOUN
taxlaw-2793	461	66	of	of	ADP
taxlaw-2793	461	67	the	the	DET
taxlaw-2793	461	68	property	property	NOUN
taxlaw-2793	461	69	is	be	AUX
taxlaw-2793	461	70	not	not	PART
taxlaw-2793	461	71	sufficient	sufficient	ADJ
taxlaw-2793	461	72	)	)	PUNCT
taxlaw-2793	461	73	.	.	PUNCT
taxlaw-2793	462	1	120	120	NUM
taxlaw-2793	462	2	.	.	PUNCT
taxlaw-2793	463	1	guo	guo	PROPN
taxlaw-2793	463	2	shui	shui	PROPN
taxlaw-2793	463	3	fa	fa	PROPN
taxlaw-2793	464	1	[	[	X
taxlaw-2793	464	2	2003	2003	NUM
taxlaw-2793	464	3	]	]	PUNCT
taxlaw-2793	464	4	61	61	NUM
taxlaw-2793	464	5	[	[	X
taxlaw-2793	464	6	notice	notice	NOUN
taxlaw-2793	464	7	regarding	regard	VERB
taxlaw-2793	464	8	the	the	DET
taxlaw-2793	464	9	payment	payment	NOUN
taxlaw-2793	464	10	of	of	ADP
taxlaw-2793	464	11	enterprise	enterprise	NOUN
taxlaw-2793	464	12	income	income	NOUN
taxlaw-2793	464	13	tax	tax	NOUN
taxlaw-2793	464	14	by	by	ADP
taxlaw-2793	464	15	foreign	foreign	ADJ
taxlaw-2793	464	16	invested	invest	VERB
taxlaw-2793	464	17	venture	venture	NOUN
taxlaw-2793	464	18	capital	capital	NOUN
taxlaw-2793	464	19	companies	company	NOUN
taxlaw-2793	464	20	]	]	PUNCT
taxlaw-2793	464	21	(	(	PUNCT
taxlaw-2793	464	22	promulgated	promulgate	VERB
taxlaw-2793	464	23	by	by	ADP
taxlaw-2793	464	24	the	the	DET
taxlaw-2793	464	25	state	state	NOUN
taxlaw-2793	464	26	admin	admin	PROPN
taxlaw-2793	464	27	.	.	PUNCT
taxlaw-2793	464	28	of	of	ADP
taxlaw-2793	464	29	taxation	taxation	NOUN
taxlaw-2793	464	30	,	,	PUNCT
taxlaw-2793	464	31	june	june	PROPN
taxlaw-2793	464	32	4	4	NUM
taxlaw-2793	464	33	,	,	PUNCT
taxlaw-2793	464	34	2003	2003	NUM
taxlaw-2793	464	35	)	)	PUNCT
taxlaw-2793	465	1	[	[	X
taxlaw-2793	465	2	hereinafter	hereinafter	NOUN
taxlaw-2793	465	3	guo	guo	PROPN
taxlaw-2793	465	4	shui	shui	PROPN
taxlaw-2793	465	5	fa	fa	PROPN
taxlaw-2793	466	1	[	[	X
taxlaw-2793	466	2	2003	2003	NUM
taxlaw-2793	466	3	]	]	PUNCT
taxlaw-2793	466	4	61	61	NUM
taxlaw-2793	466	5	]	]	PUNCT
taxlaw-2793	466	6	.	.	PUNCT
taxlaw-2793	467	1	121	121	NUM
taxlaw-2793	467	2	.	.	PUNCT
taxlaw-2793	468	1	see	see	VERB
taxlaw-2793	468	2	supra	supra	PROPN
taxlaw-2793	468	3	section	section	PROPN
taxlaw-2793	468	4	i.b	i.b	PROPN
taxlaw-2793	468	5	.	.	PROPN
taxlaw-2793	468	6	70	70	NUM
taxlaw-2793	468	7	columbia	columbia	PROPN
taxlaw-2793	468	8	jour'al	jour'al	PROPN
taxlaw-2793	468	9	of	of	ADP
taxlaw-2793	468	10	tax	tax	NOUN
taxlaw-2793	468	11	law	law	NOUN
taxlaw-2793	469	1	[	[	X
taxlaw-2793	469	2	vol	vol	NOUN
taxlaw-2793	469	3	.	.	PUNCT
taxlaw-2793	470	1	1:46	1:46	NUM
taxlaw-2793	470	2	on	on	ADP
taxlaw-2793	470	3	the	the	DET
taxlaw-2793	470	4	formation	formation	NOUN
taxlaw-2793	470	5	of	of	ADP
taxlaw-2793	470	6	foreign	foreign	ADJ
taxlaw-2793	470	7	-	-	PUNCT
taxlaw-2793	470	8	invested	invest	VERB
taxlaw-2793	470	9	venture	venture	NOUN
taxlaw-2793	470	10	capital	capital	NOUN
taxlaw-2793	470	11	investment	investment	NOUN
taxlaw-2793	470	12	enterprises	enterprise	NOUN
taxlaw-2793	470	13	(	(	PUNCT
taxlaw-2793	470	14	fivcies	fivcie	NOUN
taxlaw-2793	470	15	)	)	PUNCT
taxlaw-2793	470	16	;	;	PUNCT
taxlaw-2793	470	17	a	a	DET
taxlaw-2793	470	18	few	few	ADJ
taxlaw-2793	470	19	months	month	NOUN
taxlaw-2793	470	20	later	later	ADV
taxlaw-2793	470	21	,	,	PUNCT
taxlaw-2793	470	22	the	the	DET
taxlaw-2793	470	23	sat	sit	VERB
taxlaw-2793	470	24	issued	issue	VERB
taxlaw-2793	470	25	clarifications	clarification	NOUN
taxlaw-2793	470	26	as	as	ADP
taxlaw-2793	470	27	to	to	ADP
taxlaw-2793	470	28	how	how	SCONJ
taxlaw-2793	470	29	such	such	ADJ
taxlaw-2793	470	30	enterprises	enterprise	NOUN
taxlaw-2793	470	31	would	would	AUX
taxlaw-2793	470	32	be	be	AUX
taxlaw-2793	470	33	taxed.122	taxed.122	NUM
taxlaw-2793	470	34	according	accord	VERB
taxlaw-2793	470	35	to	to	ADP
taxlaw-2793	470	36	the	the	DET
taxlaw-2793	470	37	sat	sit	VERB
taxlaw-2793	470	38	pronouncement	pronouncement	NOUN
taxlaw-2793	470	39	(	(	PUNCT
taxlaw-2793	470	40	the	the	DET
taxlaw-2793	470	41	2003	2003	NUM
taxlaw-2793	470	42	vc	vc	NOUN
taxlaw-2793	470	43	tax	tax	NOUN
taxlaw-2793	470	44	rules),123	rules),123	NOUN
taxlaw-2793	470	45	if	if	SCONJ
taxlaw-2793	470	46	a	a	DET
taxlaw-2793	470	47	fivcie	fivcie	NOUN
taxlaw-2793	470	48	takes	take	VERB
taxlaw-2793	470	49	a	a	DET
taxlaw-2793	470	50	“	"	PUNCT
taxlaw-2793	470	51	legal	legal	ADJ
taxlaw-2793	470	52	person	person	NOUN
taxlaw-2793	470	53	”	"	PUNCT
taxlaw-2793	470	54	form	form	NOUN
taxlaw-2793	470	55	(	(	PUNCT
taxlaw-2793	470	56	i.e.	i.e.	X
taxlaw-2793	470	57	,	,	PUNCT
taxlaw-2793	470	58	its	its	PRON
taxlaw-2793	470	59	investors	investor	NOUN
taxlaw-2793	470	60	have	have	VERB
taxlaw-2793	470	61	limited	limit	VERB
taxlaw-2793	470	62	liability	liability	NOUN
taxlaw-2793	470	63	)	)	PUNCT
taxlaw-2793	470	64	,	,	PUNCT
taxlaw-2793	470	65	then	then	ADV
taxlaw-2793	470	66	it	it	PRON
taxlaw-2793	470	67	is	be	AUX
taxlaw-2793	470	68	taxed	tax	VERB
taxlaw-2793	470	69	as	as	ADP
taxlaw-2793	470	70	a	a	DET
taxlaw-2793	470	71	chinese	chinese	PROPN
taxlaw-2793	470	72	corporation.124	corporation.124	NOUN
taxlaw-2793	470	73	if	if	SCONJ
taxlaw-2793	470	74	,	,	PUNCT
taxlaw-2793	470	75	on	on	ADP
taxlaw-2793	470	76	the	the	DET
taxlaw-2793	470	77	other	other	ADJ
taxlaw-2793	470	78	hand	hand	NOUN
taxlaw-2793	470	79	,	,	PUNCT
taxlaw-2793	470	80	it	it	PRON
taxlaw-2793	470	81	takes	take	VERB
taxlaw-2793	470	82	the	the	DET
taxlaw-2793	470	83	“	"	PUNCT
taxlaw-2793	470	84	non	non	ADJ
taxlaw-2793	470	85	-	-	ADJ
taxlaw-2793	470	86	legal	legal	ADJ
taxlaw-2793	470	87	person	person	NOUN
taxlaw-2793	470	88	”	"	PUNCT
taxlaw-2793	470	89	form	form	NOUN
taxlaw-2793	470	90	(	(	PUNCT
taxlaw-2793	470	91	i.e.	i.e.	X
taxlaw-2793	470	92	,	,	PUNCT
taxlaw-2793	470	93	some	some	DET
taxlaw-2793	470	94	investors	investor	NOUN
taxlaw-2793	470	95	bear	bear	VERB
taxlaw-2793	470	96	unlimited	unlimited	ADJ
taxlaw-2793	470	97	liability	liability	NOUN
taxlaw-2793	470	98	)	)	PUNCT
taxlaw-2793	470	99	,	,	PUNCT
taxlaw-2793	470	100	then	then	ADV
taxlaw-2793	470	101	the	the	DET
taxlaw-2793	470	102	enterprise	enterprise	NOUN
taxlaw-2793	470	103	and	and	CCONJ
taxlaw-2793	470	104	its	its	PRON
taxlaw-2793	470	105	investors	investor	NOUN
taxlaw-2793	470	106	have	have	VERB
taxlaw-2793	470	107	a	a	DET
taxlaw-2793	470	108	choice	choice	NOUN
taxlaw-2793	470	109	of	of	ADP
taxlaw-2793	470	110	computing	compute	VERB
taxlaw-2793	470	111	their	their	PRON
taxlaw-2793	470	112	tax	tax	NOUN
taxlaw-2793	470	113	liabilities	liability	NOUN
taxlaw-2793	470	114	either	either	CCONJ
taxlaw-2793	470	115	at	at	ADP
taxlaw-2793	470	116	the	the	DET
taxlaw-2793	470	117	enterprise	enterprise	NOUN
taxlaw-2793	470	118	or	or	CCONJ
taxlaw-2793	470	119	the	the	DET
taxlaw-2793	470	120	investor	investor	NOUN
taxlaw-2793	470	121	level	level	NOUN
taxlaw-2793	470	122	,	,	PUNCT
taxlaw-2793	470	123	but	but	CCONJ
taxlaw-2793	470	124	are	be	AUX
taxlaw-2793	470	125	not	not	PART
taxlaw-2793	470	126	taxed	tax	VERB
taxlaw-2793	470	127	at	at	ADP
taxlaw-2793	470	128	both	both	PRON
taxlaw-2793	470	129	levels.125	levels.125	ADJ
taxlaw-2793	471	1	how	how	SCONJ
taxlaw-2793	471	2	,	,	PUNCT
taxlaw-2793	471	3	though	though	ADV
taxlaw-2793	471	4	,	,	PUNCT
taxlaw-2793	471	5	should	should	AUX
taxlaw-2793	471	6	the	the	DET
taxlaw-2793	471	7	foreign	foreign	ADJ
taxlaw-2793	471	8	investors	investor	NOUN
taxlaw-2793	471	9	be	be	AUX
taxlaw-2793	471	10	taxed	tax	VERB
taxlaw-2793	471	11	if	if	SCONJ
taxlaw-2793	471	12	they	they	PRON
taxlaw-2793	471	13	determine	determine	VERB
taxlaw-2793	471	14	their	their	PRON
taxlaw-2793	471	15	tax	tax	NOUN
taxlaw-2793	471	16	liabilities	liability	NOUN
taxlaw-2793	471	17	separately	separately	ADV
taxlaw-2793	471	18	?	?	PUNCT
taxlaw-2793	472	1	should	should	AUX
taxlaw-2793	472	2	they	they	PRON
taxlaw-2793	472	3	be	be	AUX
taxlaw-2793	472	4	treated	treat	VERB
taxlaw-2793	472	5	as	as	ADP
taxlaw-2793	472	6	having	have	VERB
taxlaw-2793	472	7	an	an	DET
taxlaw-2793	472	8	“	"	PUNCT
taxlaw-2793	472	9	establishment	establishment	NOUN
taxlaw-2793	472	10	”	"	PUNCT
taxlaw-2793	472	11	and	and	CCONJ
taxlaw-2793	472	12	taxed	tax	VERB
taxlaw-2793	472	13	on	on	ADP
taxlaw-2793	472	14	a	a	DET
taxlaw-2793	472	15	net	net	ADJ
taxlaw-2793	472	16	-	-	PUNCT
taxlaw-2793	472	17	income	income	NOUN
taxlaw-2793	472	18	basis	basis	NOUN
taxlaw-2793	472	19	,	,	PUNCT
taxlaw-2793	472	20	or	or	CCONJ
taxlaw-2793	472	21	should	should	AUX
taxlaw-2793	472	22	they	they	PRON
taxlaw-2793	472	23	be	be	AUX
taxlaw-2793	472	24	subject	subject	ADJ
taxlaw-2793	472	25	only	only	ADV
taxlaw-2793	472	26	to	to	ADP
taxlaw-2793	472	27	gross	gross	ADJ
taxlaw-2793	472	28	-	-	PUNCT
taxlaw-2793	472	29	income	income	NOUN
taxlaw-2793	472	30	taxation	taxation	NOUN
taxlaw-2793	472	31	?	?	PUNCT
taxlaw-2793	473	1	the	the	DET
taxlaw-2793	473	2	2003	2003	NUM
taxlaw-2793	473	3	vc	vc	NOUN
taxlaw-2793	473	4	tax	tax	NOUN
taxlaw-2793	473	5	rules	rule	NOUN
taxlaw-2793	473	6	provide	provide	VERB
taxlaw-2793	473	7	that	that	SCONJ
taxlaw-2793	473	8	,	,	PUNCT
taxlaw-2793	473	9	generally	generally	ADV
taxlaw-2793	473	10	,	,	PUNCT
taxlaw-2793	473	11	investors	investor	NOUN
taxlaw-2793	473	12	in	in	ADP
taxlaw-2793	473	13	non	non	ADJ
taxlaw-2793	473	14	-	-	ADJ
taxlaw-2793	473	15	legal	legal	ADJ
taxlaw-2793	473	16	person	person	NOUN
taxlaw-2793	473	17	fivcie	fivcie	NOUN
taxlaw-2793	473	18	should	should	AUX
taxlaw-2793	473	19	be	be	AUX
taxlaw-2793	473	20	treated	treat	VERB
taxlaw-2793	473	21	as	as	ADP
taxlaw-2793	473	22	having	have	VERB
taxlaw-2793	473	23	establishments	establishment	NOUN
taxlaw-2793	473	24	within	within	ADP
taxlaw-2793	473	25	china	china	PROPN
taxlaw-2793	473	26	and	and	CCONJ
taxlaw-2793	473	27	be	be	AUX
taxlaw-2793	473	28	taxed	tax	VERB
taxlaw-2793	473	29	accordingly.126	accordingly.126	NOUN
taxlaw-2793	473	30	however	however	ADV
taxlaw-2793	473	31	,	,	PUNCT
taxlaw-2793	473	32	if	if	SCONJ
taxlaw-2793	473	33	the	the	DET
taxlaw-2793	473	34	fivcie	fivcie	NOUN
taxlaw-2793	473	35	does	do	AUX
taxlaw-2793	473	36	not	not	PART
taxlaw-2793	473	37	have	have	VERB
taxlaw-2793	473	38	its	its	PRON
taxlaw-2793	473	39	own	own	ADJ
taxlaw-2793	473	40	management	management	NOUN
taxlaw-2793	473	41	office	office	NOUN
taxlaw-2793	473	42	,	,	PUNCT
taxlaw-2793	473	43	and	and	CCONJ
taxlaw-2793	473	44	does	do	AUX
taxlaw-2793	473	45	not	not	PART
taxlaw-2793	473	46	directly	directly	ADV
taxlaw-2793	473	47	manage	manage	VERB
taxlaw-2793	473	48	and	and	CCONJ
taxlaw-2793	473	49	advise	advise	VERB
taxlaw-2793	473	50	its	its	PRON
taxlaw-2793	473	51	investments	investment	NOUN
taxlaw-2793	473	52	,	,	PUNCT
taxlaw-2793	473	53	but	but	CCONJ
taxlaw-2793	473	54	instead	instead	ADV
taxlaw-2793	473	55	contracts	contract	VERB
taxlaw-2793	473	56	with	with	ADP
taxlaw-2793	473	57	a	a	DET
taxlaw-2793	473	58	separate	separate	ADJ
taxlaw-2793	473	59	management	management	NOUN
taxlaw-2793	473	60	entity	entity	NOUN
taxlaw-2793	473	61	to	to	PART
taxlaw-2793	473	62	conduct	conduct	VERB
taxlaw-2793	473	63	all	all	PRON
taxlaw-2793	473	64	of	of	ADP
taxlaw-2793	473	65	its	its	PRON
taxlaw-2793	473	66	daily	daily	ADJ
taxlaw-2793	473	67	affairs	affair	NOUN
taxlaw-2793	473	68	and	and	CCONJ
taxlaw-2793	473	69	manage	manage	VERB
taxlaw-2793	473	70	its	its	PRON
taxlaw-2793	473	71	investments	investment	NOUN
taxlaw-2793	473	72	,	,	PUNCT
taxlaw-2793	473	73	then	then	ADV
taxlaw-2793	473	74	investors	investor	NOUN
taxlaw-2793	473	75	would	would	AUX
taxlaw-2793	473	76	not	not	PART
taxlaw-2793	473	77	be	be	AUX
taxlaw-2793	473	78	treated	treat	VERB
taxlaw-2793	473	79	as	as	ADP
taxlaw-2793	473	80	having	have	VERB
taxlaw-2793	473	81	an	an	DET
taxlaw-2793	473	82	“	"	PUNCT
taxlaw-2793	473	83	establishment	establishment	NOUN
taxlaw-2793	473	84	”	"	PUNCT
taxlaw-2793	473	85	in	in	ADP
taxlaw-2793	473	86	china	china	PROPN
taxlaw-2793	473	87	by	by	ADP
taxlaw-2793	473	88	virtue	virtue	NOUN
taxlaw-2793	473	89	of	of	ADP
taxlaw-2793	473	90	investing	invest	VERB
taxlaw-2793	473	91	in	in	ADP
taxlaw-2793	473	92	the	the	DET
taxlaw-2793	473	93	fivcie.127	fivcie.127	NOUN
taxlaw-2793	473	94	while	while	SCONJ
taxlaw-2793	473	95	the	the	DET
taxlaw-2793	473	96	circular	circular	NOUN
taxlaw-2793	473	97	contains	contain	VERB
taxlaw-2793	473	98	no	no	DET
taxlaw-2793	473	99	explicit	explicit	ADJ
taxlaw-2793	473	100	argument	argument	NOUN
taxlaw-2793	473	101	for	for	ADP
taxlaw-2793	473	102	the	the	DET
taxlaw-2793	473	103	conclusion	conclusion	NOUN
taxlaw-2793	473	104	,	,	PUNCT
taxlaw-2793	473	105	the	the	DET
taxlaw-2793	473	106	underlying	underlying	ADJ
taxlaw-2793	473	107	reasoning	reasoning	NOUN
taxlaw-2793	473	108	appears	appear	VERB
taxlaw-2793	473	109	to	to	PART
taxlaw-2793	473	110	be	be	AUX
taxlaw-2793	473	111	the	the	DET
taxlaw-2793	473	112	following	following	NOUN
taxlaw-2793	473	113	.	.	PUNCT
taxlaw-2793	474	1	as	as	SCONJ
taxlaw-2793	474	2	previously	previously	ADV
taxlaw-2793	474	3	discussed	discuss	VERB
taxlaw-2793	474	4	,	,	PUNCT
taxlaw-2793	474	5	in	in	ADP
taxlaw-2793	474	6	general	general	ADJ
taxlaw-2793	474	7	,	,	PUNCT
taxlaw-2793	474	8	a	a	DET
taxlaw-2793	474	9	foreigner	foreigner	NOUN
taxlaw-2793	474	10	’s	’s	PART
taxlaw-2793	474	11	“	"	PUNCT
taxlaw-2793	474	12	establishment	establishment	NOUN
taxlaw-2793	474	13	or	or	CCONJ
taxlaw-2793	474	14	site	site	NOUN
taxlaw-2793	474	15	”	"	PUNCT
taxlaw-2793	474	16	in	in	ADP
taxlaw-2793	474	17	china	china	PROPN
taxlaw-2793	474	18	can	can	AUX
taxlaw-2793	474	19	take	take	VERB
taxlaw-2793	474	20	the	the	DET
taxlaw-2793	474	21	form	form	NOUN
taxlaw-2793	474	22	either	either	ADV
taxlaw-2793	474	23	of	of	ADP
taxlaw-2793	474	24	a	a	DET
taxlaw-2793	474	25	physical	physical	ADJ
taxlaw-2793	474	26	presence	presence	NOUN
taxlaw-2793	474	27	(	(	PUNCT
taxlaw-2793	474	28	e.g.	e.g.	ADV
taxlaw-2793	474	29	,	,	PUNCT
taxlaw-2793	474	30	a	a	DET
taxlaw-2793	474	31	business	business	NOUN
taxlaw-2793	474	32	office	office	NOUN
taxlaw-2793	474	33	)	)	PUNCT
taxlaw-2793	474	34	or	or	CCONJ
taxlaw-2793	474	35	a	a	DET
taxlaw-2793	474	36	business	business	NOUN
taxlaw-2793	474	37	agent	agent	NOUN
taxlaw-2793	474	38	.	.	PUNCT
taxlaw-2793	475	1	under	under	ADP
taxlaw-2793	475	2	chinese	chinese	ADJ
taxlaw-2793	475	3	commercial	commercial	ADJ
taxlaw-2793	475	4	law	law	NOUN
taxlaw-2793	475	5	,	,	PUNCT
taxlaw-2793	475	6	the	the	DET
taxlaw-2793	475	7	investors	investor	NOUN
taxlaw-2793	475	8	in	in	ADP
taxlaw-2793	475	9	a	a	DET
taxlaw-2793	475	10	non	non	ADJ
taxlaw-2793	475	11	-	-	ADJ
taxlaw-2793	475	12	legal	legal	ADJ
taxlaw-2793	475	13	person	person	NOUN
taxlaw-2793	475	14	vc	vc	PROPN
taxlaw-2793	475	15	fund	fund	PROPN
taxlaw-2793	475	16	own	own	VERB
taxlaw-2793	475	17	the	the	DET
taxlaw-2793	475	18	assets	asset	NOUN
taxlaw-2793	475	19	and	and	CCONJ
taxlaw-2793	475	20	rights	right	NOUN
taxlaw-2793	475	21	of	of	ADP
taxlaw-2793	475	22	the	the	DET
taxlaw-2793	475	23	business	business	NOUN
taxlaw-2793	475	24	and	and	CCONJ
taxlaw-2793	475	25	are	be	AUX
taxlaw-2793	475	26	principals	principal	NOUN
taxlaw-2793	475	27	of	of	ADP
taxlaw-2793	475	28	its	its	PRON
taxlaw-2793	475	29	agents.128	agents.128	NOUN
taxlaw-2793	475	30	therefore	therefore	ADV
taxlaw-2793	475	31	,	,	PUNCT
taxlaw-2793	475	32	any	any	DET
taxlaw-2793	475	33	business	business	NOUN
taxlaw-2793	475	34	office	office	NOUN
taxlaw-2793	475	35	or	or	CCONJ
taxlaw-2793	475	36	agent	agent	NOUN
taxlaw-2793	475	37	of	of	ADP
taxlaw-2793	475	38	the	the	DET
taxlaw-2793	475	39	fund	fund	NOUN
taxlaw-2793	475	40	itself	itself	PRON
taxlaw-2793	475	41	would	would	AUX
taxlaw-2793	475	42	be	be	AUX
taxlaw-2793	475	43	deemed	deem	VERB
taxlaw-2793	475	44	,	,	PUNCT
taxlaw-2793	475	45	for	for	ADP
taxlaw-2793	475	46	non	non	ADJ
taxlaw-2793	475	47	-	-	ADJ
taxlaw-2793	475	48	tax	tax	ADJ
taxlaw-2793	475	49	purposes	purpose	NOUN
taxlaw-2793	475	50	,	,	PUNCT
taxlaw-2793	475	51	to	to	PART
taxlaw-2793	475	52	be	be	AUX
taxlaw-2793	475	53	the	the	DET
taxlaw-2793	475	54	office	office	NOUN
taxlaw-2793	475	55	or	or	CCONJ
taxlaw-2793	475	56	agent	agent	NOUN
taxlaw-2793	475	57	of	of	ADP
taxlaw-2793	475	58	the	the	DET
taxlaw-2793	475	59	fund	fund	NOUN
taxlaw-2793	475	60	’s	’s	PART
taxlaw-2793	475	61	investors	investor	NOUN
taxlaw-2793	475	62	.	.	PUNCT
taxlaw-2793	476	1	in	in	ADP
taxlaw-2793	476	2	the	the	DET
taxlaw-2793	476	3	scenario	scenario	NOUN
taxlaw-2793	476	4	described	describe	VERB
taxlaw-2793	476	5	in	in	ADP
taxlaw-2793	476	6	the	the	DET
taxlaw-2793	476	7	2003	2003	NUM
taxlaw-2793	476	8	vc	vc	NOUN
taxlaw-2793	476	9	tax	tax	NOUN
taxlaw-2793	476	10	rules	rule	NOUN
taxlaw-2793	476	11	in	in	ADP
taxlaw-2793	476	12	which	which	PRON
taxlaw-2793	476	13	foreign	foreign	ADJ
taxlaw-2793	476	14	investors	investor	NOUN
taxlaw-2793	476	15	are	be	AUX
taxlaw-2793	476	16	treated	treat	VERB
taxlaw-2793	476	17	as	as	ADP
taxlaw-2793	476	18	not	not	PART
taxlaw-2793	476	19	having	have	VERB
taxlaw-2793	476	20	an	an	DET
taxlaw-2793	476	21	establishment	establishment	NOUN
taxlaw-2793	476	22	,	,	PUNCT
taxlaw-2793	476	23	tax	tax	NOUN
taxlaw-2793	476	24	authorities	authority	NOUN
taxlaw-2793	476	25	122	122	NUM
taxlaw-2793	476	26	.	.	PUNCT
taxlaw-2793	476	27	guo	guo	PROPN
taxlaw-2793	476	28	shui	shui	PROPN
taxlaw-2793	476	29	fa	fa	PROPN
taxlaw-2793	477	1	[	[	X
taxlaw-2793	477	2	2003	2003	NUM
taxlaw-2793	477	3	]	]	PUNCT
taxlaw-2793	477	4	61	61	NUM
taxlaw-2793	477	5	,	,	PUNCT
taxlaw-2793	477	6	supra	supra	NOUN
taxlaw-2793	477	7	note	note	NOUN
taxlaw-2793	477	8	120	120	NUM
taxlaw-2793	477	9	.	.	PUNCT
taxlaw-2793	478	1	123	123	NUM
taxlaw-2793	478	2	.	.	PUNCT
taxlaw-2793	479	1	i	i	PRON
taxlaw-2793	479	2	d.	d.	PROPN
taxlaw-2793	479	3	124	124	NUM
taxlaw-2793	479	4	.	.	PUNCT
taxlaw-2793	480	1	i	i	PRON
taxlaw-2793	480	2	d.	d.	PROPN
taxlaw-2793	480	3	125	125	NUM
taxlaw-2793	480	4	.	.	PUNCT
taxlaw-2793	481	1	see	see	VERB
taxlaw-2793	481	2	also	also	ADV
taxlaw-2793	481	3	1991	1991	NUM
taxlaw-2793	481	4	feitl	feitl	PROPN
taxlaw-2793	481	5	ir	ir	PROPN
taxlaw-2793	481	6	,	,	PUNCT
taxlaw-2793	481	7	supra	supra	PROPN
taxlaw-2793	481	8	note	note	NOUN
taxlaw-2793	481	9	96	96	NUM
taxlaw-2793	481	10	,	,	PUNCT
taxlaw-2793	481	11	art	art	NOUN
taxlaw-2793	481	12	.	.	PUNCT
taxlaw-2793	482	1	7	7	NUM
taxlaw-2793	482	2	(	(	PUNCT
taxlaw-2793	482	3	stating	state	VERB
taxlaw-2793	482	4	that	that	SCONJ
taxlaw-2793	482	5	participants	participant	NOUN
taxlaw-2793	482	6	in	in	ADP
taxlaw-2793	482	7	a	a	DET
taxlaw-2793	482	8	“	"	PUNCT
taxlaw-2793	482	9	nonlegal	nonlegal	ADJ
taxlaw-2793	482	10	person	person	NOUN
taxlaw-2793	482	11	”	"	PUNCT
taxlaw-2793	482	12	cooperative	cooperative	ADJ
taxlaw-2793	482	13	joint	joint	ADJ
taxlaw-2793	482	14	venture	venture	NOUN
taxlaw-2793	482	15	may	may	AUX
taxlaw-2793	482	16	elect	elect	VERB
taxlaw-2793	482	17	to	to	PART
taxlaw-2793	482	18	pay	pay	VERB
taxlaw-2793	482	19	eit	eit	ADV
taxlaw-2793	482	20	separately	separately	ADV
taxlaw-2793	482	21	,	,	PUNCT
taxlaw-2793	482	22	in	in	ADP
taxlaw-2793	482	23	lieu	lieu	NOUN
taxlaw-2793	482	24	of	of	ADP
taxlaw-2793	482	25	the	the	DET
taxlaw-2793	482	26	joint	joint	ADJ
taxlaw-2793	482	27	venture	venture	NOUN
taxlaw-2793	482	28	itself	itself	PRON
taxlaw-2793	482	29	)	)	PUNCT
taxlaw-2793	482	30	.	.	PUNCT
taxlaw-2793	483	1	126	126	NUM
taxlaw-2793	483	2	.	.	PUNCT
taxlaw-2793	484	1	guo	guo	PROPN
taxlaw-2793	484	2	shui	shui	PROPN
taxlaw-2793	484	3	fa	fa	PROPN
taxlaw-2793	485	1	[	[	X
taxlaw-2793	485	2	2003	2003	NUM
taxlaw-2793	485	3	]	]	PUNCT
taxlaw-2793	485	4	61	61	NUM
taxlaw-2793	485	5	,	,	PUNCT
taxlaw-2793	485	6	supra	supra	NOUN
taxlaw-2793	485	7	note	note	NOUN
taxlaw-2793	485	8	120	120	NUM
taxlaw-2793	485	9	.	.	PUNCT
taxlaw-2793	486	1	127	127	NUM
taxlaw-2793	486	2	.	.	PUNCT
taxlaw-2793	487	1	i	i	PRON
taxlaw-2793	487	2	d.	d.	PROPN
taxlaw-2793	487	3	128	128	NUM
taxlaw-2793	487	4	.	.	PUNCT
taxlaw-2793	488	1	implementation	implementation	NOUN
taxlaw-2793	488	2	rules	rule	NOUN
taxlaw-2793	488	3	on	on	ADP
taxlaw-2793	488	4	chinese	chinese	ADJ
taxlaw-2793	488	5	-	-	PUNCT
taxlaw-2793	488	6	foreign	foreign	ADJ
taxlaw-2793	488	7	contractual	contractual	ADJ
taxlaw-2793	488	8	joint	joint	ADJ
taxlaw-2793	488	9	ventures	venture	NOUN
taxlaw-2793	488	10	,	,	PUNCT
taxlaw-2793	488	11	arts	art	NOUN
taxlaw-2793	488	12	.	.	PUNCT
taxlaw-2793	489	1	50	50	NUM
taxlaw-2793	489	2	and	and	CCONJ
taxlaw-2793	489	3	52	52	NUM
taxlaw-2793	489	4	(	(	PUNCT
taxlaw-2793	489	5	promulgated	promulgate	VERB
taxlaw-2793	489	6	by	by	ADP
taxlaw-2793	489	7	the	the	DET
taxlaw-2793	489	8	ministry	ministry	PROPN
taxlaw-2793	489	9	of	of	ADP
taxlaw-2793	489	10	foreign	foreign	PROPN
taxlaw-2793	489	11	trade	trade	NOUN
taxlaw-2793	489	12	and	and	CCONJ
taxlaw-2793	489	13	econ	econ	NOUN
taxlaw-2793	489	14	.	.	PUNCT
taxlaw-2793	489	15	coop	coop	PROPN
taxlaw-2793	489	16	.	.	PUNCT
taxlaw-2793	489	17	,	,	PUNCT
taxlaw-2793	489	18	aug	aug	PROPN
taxlaw-2793	489	19	.	.	PROPN
taxlaw-2793	489	20	7	7	NUM
taxlaw-2793	489	21	,	,	PUNCT
taxlaw-2793	489	22	1995	1995	NUM
taxlaw-2793	489	23	,	,	PUNCT
taxlaw-2793	489	24	effective	effective	ADJ
taxlaw-2793	489	25	aug	aug	PROPN
taxlaw-2793	489	26	.	.	PROPN
taxlaw-2793	489	27	7	7	NUM
taxlaw-2793	489	28	,	,	PUNCT
taxlaw-2793	489	29	1995	1995	NUM
taxlaw-2793	489	30	)	)	PUNCT
taxlaw-2793	489	31	,	,	PUNCT
taxlaw-2793	489	32	available	available	ADJ
taxlaw-2793	489	33	at	at	ADP
taxlaw-2793	489	34	http://www.fdi.gov.cn/pub/fdi_en/laws/generallawsandregulations/regulationsonforei	http://www.fdi.gov.cn/pub/fdi_en/laws/generallawsandregulations/regulationsonforei	ADJ
taxlaw-2793	489	35	gninvestment	gninvestment	PROPN
taxlaw-2793	489	36	/	/	SYM
taxlaw-2793	489	37	t20060620_51088.jsp	t20060620_51088.jsp	PROPN
taxlaw-2793	489	38	(	(	PUNCT
taxlaw-2793	489	39	in	in	ADP
taxlaw-2793	489	40	translation	translation	NOUN
taxlaw-2793	489	41	)	)	PUNCT
taxlaw-2793	489	42	(	(	PUNCT
taxlaw-2793	489	43	last	last	ADV
taxlaw-2793	489	44	visited	visit	VERB
taxlaw-2793	489	45	feb	feb	PROPN
taxlaw-2793	489	46	.	.	PROPN
taxlaw-2793	489	47	14	14	NUM
taxlaw-2793	489	48	,	,	PUNCT
taxlaw-2793	489	49	2010	2010	NUM
taxlaw-2793	489	50	)	)	PUNCT
taxlaw-2793	489	51	.	.	PUNCT
taxlaw-2793	490	1	2010	2010	NUM
taxlaw-2793	490	2	]	]	PUNCT
taxlaw-2793	490	3	“	"	PUNCT
taxlaw-2793	490	4	establishme't	establishme't	PROPN
taxlaw-2793	490	5	”	"	PUNCT
taxlaw-2793	490	6	i	i	PRON
taxlaw-2793	490	7	'	'	PUNCT
taxlaw-2793	490	8	chi'ese	chi'ese	ADJ
taxlaw-2793	490	9	tax	tax	NOUN
taxlaw-2793	490	10	71	71	NUM
taxlaw-2793	490	11	seem	seem	VERB
taxlaw-2793	490	12	to	to	PART
taxlaw-2793	490	13	have	have	AUX
taxlaw-2793	490	14	assumed	assume	VERB
taxlaw-2793	490	15	that	that	SCONJ
taxlaw-2793	490	16	the	the	DET
taxlaw-2793	490	17	fund	fund	NOUN
taxlaw-2793	490	18	does	do	AUX
taxlaw-2793	490	19	not	not	PART
taxlaw-2793	490	20	have	have	VERB
taxlaw-2793	490	21	its	its	PRON
taxlaw-2793	490	22	own	own	ADJ
taxlaw-2793	490	23	business	business	NOUN
taxlaw-2793	490	24	office	office	NOUN
taxlaw-2793	490	25	in	in	ADP
taxlaw-2793	490	26	china	china	PROPN
taxlaw-2793	490	27	.	.	PUNCT
taxlaw-2793	491	1	(	(	PUNCT
taxlaw-2793	491	2	whether	whether	SCONJ
taxlaw-2793	491	3	the	the	DET
taxlaw-2793	491	4	office	office	NOUN
taxlaw-2793	491	5	of	of	ADP
taxlaw-2793	491	6	the	the	DET
taxlaw-2793	491	7	external	external	ADJ
taxlaw-2793	491	8	manager	manager	NOUN
taxlaw-2793	491	9	should	should	AUX
taxlaw-2793	491	10	be	be	AUX
taxlaw-2793	491	11	attributed	attribute	VERB
taxlaw-2793	491	12	to	to	ADP
taxlaw-2793	491	13	the	the	DET
taxlaw-2793	491	14	fund	fund	NOUN
taxlaw-2793	491	15	was	be	AUX
taxlaw-2793	491	16	not	not	PART
taxlaw-2793	491	17	considered.)129	considered.)129	NOUN
taxlaw-2793	491	18	in	in	ADP
taxlaw-2793	491	19	addition	addition	NOUN
taxlaw-2793	491	20	,	,	PUNCT
taxlaw-2793	491	21	even	even	ADV
taxlaw-2793	491	22	if	if	SCONJ
taxlaw-2793	491	23	the	the	DET
taxlaw-2793	491	24	external	external	ADJ
taxlaw-2793	491	25	manager	manager	NOUN
taxlaw-2793	491	26	is	be	AUX
taxlaw-2793	491	27	an	an	DET
taxlaw-2793	491	28	agent	agent	NOUN
taxlaw-2793	491	29	of	of	ADP
taxlaw-2793	491	30	the	the	DET
taxlaw-2793	491	31	fund	fund	NOUN
taxlaw-2793	491	32	and	and	CCONJ
taxlaw-2793	491	33	its	its	PRON
taxlaw-2793	491	34	investors	investor	NOUN
taxlaw-2793	491	35	,	,	PUNCT
taxlaw-2793	491	36	there	there	PRON
taxlaw-2793	491	37	is	be	VERB
taxlaw-2793	491	38	no	no	DET
taxlaw-2793	491	39	agency	agency	NOUN
taxlaw-2793	491	40	establishment	establishment	NOUN
taxlaw-2793	491	41	.	.	PUNCT
taxlaw-2793	492	1	this	this	PRON
taxlaw-2793	492	2	is	be	AUX
taxlaw-2793	492	3	because	because	SCONJ
taxlaw-2793	492	4	under	under	ADP
taxlaw-2793	492	5	the	the	DET
taxlaw-2793	492	6	tax	tax	NOUN
taxlaw-2793	492	7	law	law	NOUN
taxlaw-2793	492	8	then	then	ADV
taxlaw-2793	492	9	in	in	ADP
taxlaw-2793	492	10	effect	effect	NOUN
taxlaw-2793	492	11	,	,	PUNCT
taxlaw-2793	492	12	only	only	ADV
taxlaw-2793	492	13	business	business	NOUN
taxlaw-2793	492	14	agents	agent	NOUN
taxlaw-2793	492	15	engaged	engage	VERB
taxlaw-2793	492	16	in	in	ADP
taxlaw-2793	492	17	the	the	DET
taxlaw-2793	492	18	trading	trading	NOUN
taxlaw-2793	492	19	of	of	ADP
taxlaw-2793	492	20	goods	good	NOUN
taxlaw-2793	492	21	were	be	AUX
taxlaw-2793	492	22	deemed	deem	VERB
taxlaw-2793	492	23	to	to	PART
taxlaw-2793	492	24	give	give	VERB
taxlaw-2793	492	25	rise	rise	NOUN
taxlaw-2793	492	26	to	to	ADP
taxlaw-2793	492	27	“	"	PUNCT
taxlaw-2793	492	28	establishments	establishment	NOUN
taxlaw-2793	492	29	”	"	PUNCT
taxlaw-2793	492	30	for	for	ADP
taxlaw-2793	492	31	tax	tax	NOUN
taxlaw-2793	492	32	purposes.130	purposes.130	NOUN
taxlaw-2793	492	33	unlike	unlike	ADP
taxlaw-2793	492	34	the	the	DET
taxlaw-2793	492	35	1996	1996	NUM
taxlaw-2793	492	36	sat	sit	VERB
taxlaw-2793	492	37	circular	circular	ADJ
taxlaw-2793	492	38	on	on	ADP
taxlaw-2793	492	39	foreign	foreign	ADJ
taxlaw-2793	492	40	ownership	ownership	NOUN
taxlaw-2793	492	41	of	of	ADP
taxlaw-2793	492	42	real	real	ADJ
taxlaw-2793	492	43	estate	estate	NOUN
taxlaw-2793	492	44	,	,	PUNCT
taxlaw-2793	492	45	the	the	DET
taxlaw-2793	492	46	2003	2003	NUM
taxlaw-2793	492	47	vc	vc	NOUN
taxlaw-2793	492	48	tax	tax	NOUN
taxlaw-2793	492	49	rules	rule	NOUN
taxlaw-2793	492	50	had	have	VERB
taxlaw-2793	492	51	a	a	DET
taxlaw-2793	492	52	genuinely	genuinely	ADV
taxlaw-2793	492	53	positive	positive	ADJ
taxlaw-2793	492	54	effect	effect	NOUN
taxlaw-2793	492	55	,	,	PUNCT
taxlaw-2793	492	56	in	in	SCONJ
taxlaw-2793	492	57	that	that	SCONJ
taxlaw-2793	492	58	they	they	PRON
taxlaw-2793	492	59	enabled	enable	VERB
taxlaw-2793	492	60	foreign	foreign	ADJ
taxlaw-2793	492	61	investors	investor	NOUN
taxlaw-2793	492	62	to	to	PART
taxlaw-2793	492	63	operate	operate	VERB
taxlaw-2793	492	64	vc	vc	NOUN
taxlaw-2793	492	65	funds	fund	NOUN
taxlaw-2793	492	66	in	in	ADP
taxlaw-2793	492	67	china	china	PROPN
taxlaw-2793	492	68	without	without	ADP
taxlaw-2793	492	69	the	the	DET
taxlaw-2793	492	70	fear	fear	NOUN
taxlaw-2793	492	71	of	of	ADP
taxlaw-2793	492	72	being	be	AUX
taxlaw-2793	492	73	subject	subject	ADJ
taxlaw-2793	492	74	to	to	ADP
taxlaw-2793	492	75	net	net	ADJ
taxlaw-2793	492	76	-	-	PUNCT
taxlaw-2793	492	77	income	income	NOUN
taxlaw-2793	492	78	basis	basis	NOUN
taxlaw-2793	492	79	taxation.131	taxation.131	PUNCT
taxlaw-2793	492	80	virtually	virtually	ADV
taxlaw-2793	492	81	all	all	DET
taxlaw-2793	492	82	fivcies	fivcie	NOUN
taxlaw-2793	492	83	formed	form	VERB
taxlaw-2793	492	84	until	until	ADP
taxlaw-2793	492	85	recently	recently	ADV
taxlaw-2793	492	86	(	(	PUNCT
taxlaw-2793	492	87	before	before	SCONJ
taxlaw-2793	492	88	the	the	DET
taxlaw-2793	492	89	revised	revise	VERB
taxlaw-2793	492	90	partnership	partnership	NOUN
taxlaw-2793	492	91	enterprise	enterprise	NOUN
taxlaw-2793	492	92	law	law	NOUN
taxlaw-2793	492	93	took	take	VERB
taxlaw-2793	492	94	effect	effect	NOUN
taxlaw-2793	492	95	)	)	PUNCT
taxlaw-2793	492	96	used	use	VERB
taxlaw-2793	492	97	the	the	DET
taxlaw-2793	492	98	management	management	NOUN
taxlaw-2793	492	99	company	company	NOUN
taxlaw-2793	492	100	structure	structure	NOUN
taxlaw-2793	492	101	endorsed	endorse	VERB
taxlaw-2793	492	102	by	by	ADP
taxlaw-2793	492	103	the	the	DET
taxlaw-2793	492	104	2003	2003	NUM
taxlaw-2793	492	105	vc	vc	NOUN
taxlaw-2793	492	106	tax	tax	NOUN
taxlaw-2793	492	107	rules	rule	NOUN
taxlaw-2793	492	108	.	.	PUNCT
taxlaw-2793	493	1	however	however	ADV
taxlaw-2793	493	2	,	,	PUNCT
taxlaw-2793	493	3	as	as	ADP
taxlaw-2793	493	4	the	the	DET
taxlaw-2793	493	5	foregoing	forego	VERB
taxlaw-2793	493	6	analysis	analysis	NOUN
taxlaw-2793	493	7	shows	show	NOUN
taxlaw-2793	493	8	,	,	PUNCT
taxlaw-2793	493	9	the	the	DET
taxlaw-2793	493	10	sat	sit	VERB
taxlaw-2793	493	11	’s	’s	PART
taxlaw-2793	493	12	position	position	NOUN
taxlaw-2793	493	13	is	be	AUX
taxlaw-2793	493	14	technically	technically	ADV
taxlaw-2793	493	15	based	base	VERB
taxlaw-2793	493	16	not	not	PART
taxlaw-2793	493	17	on	on	ADP
taxlaw-2793	493	18	characterizing	characterize	VERB
taxlaw-2793	493	19	vc	vc	NOUN
taxlaw-2793	493	20	investing	invest	VERB
taxlaw-2793	493	21	as	as	ADP
taxlaw-2793	493	22	a	a	DET
taxlaw-2793	493	23	type	type	NOUN
taxlaw-2793	493	24	of	of	ADP
taxlaw-2793	493	25	investment	investment	NOUN
taxlaw-2793	493	26	activity	activity	NOUN
taxlaw-2793	493	27	,	,	PUNCT
taxlaw-2793	493	28	and	and	CCONJ
taxlaw-2793	493	29	thus	thus	ADV
taxlaw-2793	493	30	as	as	ADV
taxlaw-2793	493	31	different	different	ADJ
taxlaw-2793	493	32	from	from	ADP
taxlaw-2793	493	33	“	"	PUNCT
taxlaw-2793	493	34	production	production	NOUN
taxlaw-2793	493	35	or	or	CCONJ
taxlaw-2793	493	36	trade	trade	NOUN
taxlaw-2793	493	37	.	.	PUNCT
taxlaw-2793	493	38	”	"	PUNCT
taxlaw-2793	494	1	instead	instead	ADV
taxlaw-2793	494	2	,	,	PUNCT
taxlaw-2793	494	3	it	it	PRON
taxlaw-2793	494	4	is	be	AUX
taxlaw-2793	494	5	based	base	VERB
taxlaw-2793	494	6	on	on	ADP
taxlaw-2793	494	7	a	a	DET
taxlaw-2793	494	8	narrow	narrow	ADJ
taxlaw-2793	494	9	definition	definition	NOUN
taxlaw-2793	494	10	of	of	ADP
taxlaw-2793	494	11	“	"	PUNCT
taxlaw-2793	494	12	business	business	NOUN
taxlaw-2793	494	13	agents”—a	agents”—a	NOUN
taxlaw-2793	494	14	situation	situation	NOUN
taxlaw-2793	494	15	that	that	SCONJ
taxlaw-2793	494	16	the	the	DET
taxlaw-2793	494	17	new	new	ADJ
taxlaw-2793	494	18	eit	eit	PROPN
taxlaw-2793	494	19	regime	regime	NOUN
taxlaw-2793	494	20	has	have	AUX
taxlaw-2793	494	21	already	already	ADV
taxlaw-2793	494	22	changed	change	VERB
taxlaw-2793	494	23	.	.	PUNCT
taxlaw-2793	495	1	under	under	ADP
taxlaw-2793	495	2	that	that	DET
taxlaw-2793	495	3	new	new	ADJ
taxlaw-2793	495	4	regime	regime	NOUN
taxlaw-2793	495	5	,	,	PUNCT
taxlaw-2793	495	6	the	the	DET
taxlaw-2793	495	7	questions	question	NOUN
taxlaw-2793	495	8	can	can	AUX
taxlaw-2793	495	9	now	now	ADV
taxlaw-2793	495	10	be	be	AUX
taxlaw-2793	495	11	raised	raise	VERB
taxlaw-2793	495	12	:	:	PUNCT
taxlaw-2793	495	13	why	why	SCONJ
taxlaw-2793	495	14	is	be	AUX
taxlaw-2793	495	15	n’t	not	PART
taxlaw-2793	495	16	the	the	DET
taxlaw-2793	495	17	external	external	ADJ
taxlaw-2793	495	18	manager	manager	NOUN
taxlaw-2793	495	19	a	a	DET
taxlaw-2793	495	20	business	business	NOUN
taxlaw-2793	495	21	agent	agent	NOUN
taxlaw-2793	495	22	of	of	ADP
taxlaw-2793	495	23	the	the	DET
taxlaw-2793	495	24	fund	fund	NOUN
taxlaw-2793	495	25	and	and	CCONJ
taxlaw-2793	495	26	its	its	PRON
taxlaw-2793	495	27	investors	investor	NOUN
taxlaw-2793	495	28	?	?	PUNCT
taxlaw-2793	496	1	if	if	SCONJ
taxlaw-2793	496	2	it	it	PRON
taxlaw-2793	496	3	is	be	AUX
taxlaw-2793	496	4	,	,	PUNCT
taxlaw-2793	496	5	why	why	SCONJ
taxlaw-2793	496	6	do	do	AUX
taxlaw-2793	496	7	n’t	not	PART
taxlaw-2793	496	8	the	the	DET
taxlaw-2793	496	9	foreign	foreign	ADJ
taxlaw-2793	496	10	investors	investor	NOUN
taxlaw-2793	496	11	have	have	VERB
taxlaw-2793	496	12	a	a	DET
taxlaw-2793	496	13	business	business	NOUN
taxlaw-2793	496	14	agent	agent	NOUN
taxlaw-2793	496	15	“	"	PUNCT
taxlaw-2793	496	16	establishment	establishment	NOUN
taxlaw-2793	496	17	”	"	PUNCT
taxlaw-2793	496	18	through	through	ADP
taxlaw-2793	496	19	the	the	DET
taxlaw-2793	496	20	manager	manager	NOUN
taxlaw-2793	496	21	?	?	PUNCT
taxlaw-2793	497	1	taken	take	VERB
taxlaw-2793	497	2	together	together	ADV
taxlaw-2793	497	3	,	,	PUNCT
taxlaw-2793	497	4	the	the	DET
taxlaw-2793	497	5	1996	1996	NUM
taxlaw-2793	497	6	real	real	ADJ
taxlaw-2793	497	7	estate	estate	NOUN
taxlaw-2793	497	8	circular	circular	ADJ
taxlaw-2793	497	9	and	and	CCONJ
taxlaw-2793	497	10	the	the	DET
taxlaw-2793	497	11	2003	2003	NUM
taxlaw-2793	497	12	vc	vc	NOUN
taxlaw-2793	497	13	tax	tax	NOUN
taxlaw-2793	497	14	rules	rule	NOUN
taxlaw-2793	497	15	demonstrate	demonstrate	VERB
taxlaw-2793	497	16	that	that	SCONJ
taxlaw-2793	497	17	the	the	DET
taxlaw-2793	497	18	government	government	NOUN
taxlaw-2793	497	19	has	have	VERB
taxlaw-2793	497	20	yet	yet	ADV
taxlaw-2793	497	21	to	to	PART
taxlaw-2793	497	22	confront	confront	VERB
taxlaw-2793	497	23	the	the	DET
taxlaw-2793	497	24	distinct	distinct	ADJ
taxlaw-2793	497	25	tax	tax	NOUN
taxlaw-2793	497	26	issues	issue	NOUN
taxlaw-2793	497	27	raised	raise	VERB
taxlaw-2793	497	28	by	by	ADP
taxlaw-2793	497	29	the	the	DET
taxlaw-2793	497	30	developments	development	NOUN
taxlaw-2793	497	31	in	in	ADP
taxlaw-2793	497	32	business	business	NOUN
taxlaw-2793	497	33	forms	form	NOUN
taxlaw-2793	497	34	described	describe	VERB
taxlaw-2793	497	35	in	in	ADP
taxlaw-2793	497	36	section	section	NOUN
taxlaw-2793	497	37	i.	i.	NOUN
taxlaw-2793	497	38	these	these	DET
taxlaw-2793	497	39	issues	issue	NOUN
taxlaw-2793	497	40	include	include	VERB
taxlaw-2793	497	41	basic	basic	ADJ
taxlaw-2793	497	42	items	item	NOUN
taxlaw-2793	497	43	such	such	ADJ
taxlaw-2793	497	44	as	as	ADP
taxlaw-2793	497	45	recognition	recognition	NOUN
taxlaw-2793	497	46	of	of	ADP
taxlaw-2793	497	47	what	what	PRON
taxlaw-2793	497	48	is	be	AUX
taxlaw-2793	497	49	at	at	ADP
taxlaw-2793	497	50	stake	stake	NOUN
taxlaw-2793	497	51	in	in	ADP
taxlaw-2793	497	52	distinguishing	distinguish	VERB
taxlaw-2793	497	53	net	net	ADJ
taxlaw-2793	497	54	-	-	PUNCT
taxlaw-2793	497	55	income	income	NOUN
taxlaw-2793	497	56	and	and	CCONJ
taxlaw-2793	497	57	gross	gross	ADJ
taxlaw-2793	497	58	-	-	PUNCT
taxlaw-2793	497	59	income	income	NOUN
taxlaw-2793	497	60	taxation	taxation	NOUN
taxlaw-2793	497	61	,	,	PUNCT
taxlaw-2793	497	62	as	as	ADV
taxlaw-2793	497	63	well	well	ADV
taxlaw-2793	497	64	as	as	ADP
taxlaw-2793	497	65	specialized	specialized	ADJ
taxlaw-2793	497	66	items	item	NOUN
taxlaw-2793	497	67	such	such	ADJ
taxlaw-2793	497	68	as	as	ADP
taxlaw-2793	497	69	understanding	understand	VERB
taxlaw-2793	497	70	the	the	DET
taxlaw-2793	497	71	proper	proper	ADJ
taxlaw-2793	497	72	treatment	treatment	NOUN
taxlaw-2793	497	73	of	of	ADP
taxlaw-2793	497	74	partnership	partnership	NOUN
taxlaw-2793	497	75	and	and	CCONJ
taxlaw-2793	497	76	partnership	partnership	NOUN
taxlaw-2793	497	77	-	-	PUNCT
taxlaw-2793	497	78	like	like	ADJ
taxlaw-2793	497	79	forms	form	NOUN
taxlaw-2793	497	80	.	.	PUNCT
taxlaw-2793	498	1	and	and	CCONJ
taxlaw-2793	498	2	most	most	ADV
taxlaw-2793	498	3	centrally	centrally	ADV
taxlaw-2793	498	4	,	,	PUNCT
taxlaw-2793	498	5	both	both	DET
taxlaw-2793	498	6	rulings	ruling	NOUN
taxlaw-2793	498	7	arose	arise	VERB
taxlaw-2793	498	8	in	in	ADP
taxlaw-2793	498	9	the	the	DET
taxlaw-2793	498	10	context	context	NOUN
taxlaw-2793	498	11	of	of	ADP
taxlaw-2793	498	12	fpi	fpi	PROPN
taxlaw-2793	498	13	,	,	PUNCT
taxlaw-2793	498	14	where	where	SCONJ
taxlaw-2793	498	15	a	a	DET
taxlaw-2793	498	16	crucial	crucial	ADJ
taxlaw-2793	498	17	issue	issue	NOUN
taxlaw-2793	498	18	is	be	AUX
taxlaw-2793	498	19	whether	whether	SCONJ
taxlaw-2793	498	20	investment	investment	NOUN
taxlaw-2793	498	21	activities	activity	NOUN
taxlaw-2793	498	22	should	should	AUX
taxlaw-2793	498	23	be	be	AUX
taxlaw-2793	498	24	included	include	VERB
taxlaw-2793	498	25	in	in	ADP
taxlaw-2793	498	26	the	the	DET
taxlaw-2793	498	27	scope	scope	NOUN
taxlaw-2793	498	28	of	of	ADP
taxlaw-2793	498	29	“	"	PUNCT
taxlaw-2793	498	30	production	production	NOUN
taxlaw-2793	498	31	or	or	CCONJ
taxlaw-2793	498	32	trade	trade	NOUN
taxlaw-2793	498	33	”	"	PUNCT
taxlaw-2793	498	34	and	and	CCONJ
taxlaw-2793	498	35	therefore	therefore	ADV
taxlaw-2793	498	36	of	of	ADP
taxlaw-2793	498	37	“	"	PUNCT
taxlaw-2793	498	38	establishment	establishment	NOUN
taxlaw-2793	498	39	.	.	PUNCT
taxlaw-2793	499	1	”132	”132	VERB
taxlaw-2793	499	2	the	the	DET
taxlaw-2793	499	3	2003	2003	NUM
taxlaw-2793	499	4	vc	vc	NOUN
taxlaw-2793	499	5	tax	tax	NOUN
taxlaw-2793	499	6	rules	rule	NOUN
taxlaw-2793	499	7	skirted	skirt	VERB
taxlaw-2793	499	8	that	that	DET
taxlaw-2793	499	9	crucial	crucial	ADJ
taxlaw-2793	499	10	issue	issue	NOUN
taxlaw-2793	499	11	,	,	PUNCT
taxlaw-2793	499	12	whereas	whereas	SCONJ
taxlaw-2793	499	13	the	the	DET
taxlaw-2793	499	14	earlier	early	ADJ
taxlaw-2793	499	15	ruling	ruling	NOUN
taxlaw-2793	499	16	only	only	ADV
taxlaw-2793	499	17	apparently	apparently	ADV
taxlaw-2793	499	18	addressed	address	VERB
taxlaw-2793	499	19	it	it	PRON
taxlaw-2793	499	20	(	(	PUNCT
taxlaw-2793	499	21	without	without	ADP
taxlaw-2793	499	22	embracing	embrace	VERB
taxlaw-2793	499	23	its	its	PRON
taxlaw-2793	499	24	full	full	ADJ
taxlaw-2793	499	25	consequences	consequence	NOUN
taxlaw-2793	499	26	)	)	PUNCT
taxlaw-2793	499	27	.	.	PUNCT
taxlaw-2793	500	1	129	129	NUM
taxlaw-2793	500	2	.	.	PUNCT
taxlaw-2793	500	3	i.r.c	i.r.c	NOUN
taxlaw-2793	500	4	.	.	PUNCT
taxlaw-2793	501	1	§	§	PROPN
taxlaw-2793	501	2	864(c)(5	864(c)(5	PROPN
taxlaw-2793	501	3	)	)	PUNCT
taxlaw-2793	501	4	(	(	PUNCT
taxlaw-2793	501	5	2009	2009	NUM
taxlaw-2793	501	6	)	)	PUNCT
taxlaw-2793	502	1	(	(	PUNCT
taxlaw-2793	502	2	attributing	attribute	VERB
taxlaw-2793	502	3	the	the	DET
taxlaw-2793	502	4	fixed	fix	VERB
taxlaw-2793	502	5	place	place	NOUN
taxlaw-2793	502	6	of	of	ADP
taxlaw-2793	502	7	business	business	NOUN
taxlaw-2793	502	8	of	of	ADP
taxlaw-2793	502	9	a	a	DET
taxlaw-2793	502	10	nonindependent	nonindependent	ADJ
taxlaw-2793	502	11	agent	agent	NOUN
taxlaw-2793	502	12	to	to	ADP
taxlaw-2793	502	13	a	a	DET
taxlaw-2793	502	14	foreign	foreign	ADJ
taxlaw-2793	502	15	person	person	NOUN
taxlaw-2793	502	16	)	)	PUNCT
taxlaw-2793	502	17	.	.	PUNCT
taxlaw-2793	503	1	130	130	NUM
taxlaw-2793	503	2	.	.	PUNCT
taxlaw-2793	504	1	see	see	VERB
taxlaw-2793	504	2	supra	supra	PROPN
taxlaw-2793	504	3	note	note	PROPN
taxlaw-2793	504	4	98	98	NUM
taxlaw-2793	504	5	.	.	PUNCT
taxlaw-2793	505	1	131	131	NUM
taxlaw-2793	505	2	.	.	PUNCT
taxlaw-2793	506	1	guo	guo	PROPN
taxlaw-2793	506	2	shui	shui	PROPN
taxlaw-2793	506	3	fa	fa	PROPN
taxlaw-2793	507	1	[	[	X
taxlaw-2793	507	2	2003	2003	NUM
taxlaw-2793	507	3	]	]	PUNCT
taxlaw-2793	507	4	61	61	NUM
taxlaw-2793	507	5	,	,	PUNCT
taxlaw-2793	507	6	supra	supra	NOUN
taxlaw-2793	507	7	note	note	NOUN
taxlaw-2793	507	8	120	120	NUM
taxlaw-2793	507	9	.	.	PUNCT
taxlaw-2793	508	1	132	132	NUM
taxlaw-2793	508	2	.	.	PUNCT
taxlaw-2793	509	1	see	see	VERB
taxlaw-2793	509	2	supra	supra	PROPN
taxlaw-2793	509	3	notes	note	VERB
taxlaw-2793	509	4	105–107	105–107	NUM
taxlaw-2793	509	5	and	and	CCONJ
taxlaw-2793	509	6	accompanying	accompany	VERB
taxlaw-2793	509	7	text	text	NOUN
taxlaw-2793	509	8	.	.	PUNCT
taxlaw-2793	510	1	72	72	NUM
taxlaw-2793	510	2	columbia	columbia	PROPN
taxlaw-2793	510	3	jour'al	jour'al	PROPN
taxlaw-2793	510	4	of	of	ADP
taxlaw-2793	510	5	tax	tax	NOUN
taxlaw-2793	510	6	law	law	NOUN
taxlaw-2793	510	7	[	[	X
taxlaw-2793	510	8	vol	vol	NOUN
taxlaw-2793	510	9	.	.	PUNCT
taxlaw-2793	511	1	1:46	1:46	NUM
taxlaw-2793	511	2	c.	c.	PROPN
taxlaw-2793	511	3	'	'	PUNCT
taxlaw-2793	511	4	ew	ew	INTJ
taxlaw-2793	511	5	uncertainties	uncertainty	NOUN
taxlaw-2793	511	6	several	several	ADJ
taxlaw-2793	511	7	recent	recent	ADJ
taxlaw-2793	511	8	developments	development	NOUN
taxlaw-2793	511	9	in	in	ADP
taxlaw-2793	511	10	chinese	chinese	ADJ
taxlaw-2793	511	11	tax	tax	PROPN
taxlaw-2793	511	12	administration	administration	NOUN
taxlaw-2793	511	13	highlight	highlight	VERB
taxlaw-2793	511	14	both	both	CCONJ
taxlaw-2793	511	15	the	the	DET
taxlaw-2793	511	16	urgent	urgent	ADJ
taxlaw-2793	511	17	need	need	NOUN
taxlaw-2793	511	18	for	for	ADP
taxlaw-2793	511	19	the	the	DET
taxlaw-2793	511	20	immediate	immediate	ADJ
taxlaw-2793	511	21	clarification	clarification	NOUN
taxlaw-2793	511	22	of	of	ADP
taxlaw-2793	511	23	the	the	DET
taxlaw-2793	511	24	scope	scope	NOUN
taxlaw-2793	511	25	of	of	ADP
taxlaw-2793	511	26	“	"	PUNCT
taxlaw-2793	511	27	establishment	establishment	NOUN
taxlaw-2793	511	28	”	"	PUNCT
taxlaw-2793	511	29	and	and	CCONJ
taxlaw-2793	511	30	how	how	SCONJ
taxlaw-2793	511	31	,	,	PUNCT
taxlaw-2793	511	32	in	in	ADP
taxlaw-2793	511	33	the	the	DET
taxlaw-2793	511	34	absence	absence	NOUN
taxlaw-2793	511	35	of	of	ADP
taxlaw-2793	511	36	sustained	sustained	ADJ
taxlaw-2793	511	37	policy	policy	NOUN
taxlaw-2793	511	38	focus	focus	NOUN
taxlaw-2793	511	39	on	on	ADP
taxlaw-2793	511	40	the	the	DET
taxlaw-2793	511	41	matter	matter	NOUN
taxlaw-2793	511	42	,	,	PUNCT
taxlaw-2793	511	43	parties	party	NOUN
taxlaw-2793	511	44	can	can	AUX
taxlaw-2793	511	45	take	take	VERB
taxlaw-2793	511	46	widely	widely	ADV
taxlaw-2793	511	47	divergent	divergent	ADJ
taxlaw-2793	511	48	and	and	CCONJ
taxlaw-2793	511	49	inconsistent	inconsistent	ADJ
taxlaw-2793	511	50	approaches	approach	NOUN
taxlaw-2793	511	51	to	to	ADP
taxlaw-2793	511	52	taxing	tax	VERB
taxlaw-2793	511	53	foreign	foreign	ADJ
taxlaw-2793	511	54	investment.133	investment.133	NOUN
taxlaw-2793	511	55	to	to	PART
taxlaw-2793	511	56	begin	begin	VERB
taxlaw-2793	511	57	,	,	PUNCT
taxlaw-2793	511	58	the	the	DET
taxlaw-2793	511	59	2003	2003	NUM
taxlaw-2793	511	60	vc	vc	NOUN
taxlaw-2793	511	61	tax	tax	PROPN
taxlaw-2793	511	62	rules134	rules134	PROPN
taxlaw-2793	511	63	appear	appear	VERB
taxlaw-2793	511	64	to	to	PART
taxlaw-2793	511	65	have	have	AUX
taxlaw-2793	511	66	been	be	AUX
taxlaw-2793	511	67	made	make	VERB
taxlaw-2793	511	68	obsolete	obsolete	ADJ
taxlaw-2793	511	69	—	—	PUNCT
taxlaw-2793	511	70	ironic	ironic	ADJ
taxlaw-2793	511	71	in	in	ADP
taxlaw-2793	511	72	light	light	NOUN
taxlaw-2793	511	73	of	of	ADP
taxlaw-2793	511	74	the	the	DET
taxlaw-2793	511	75	already	already	ADV
taxlaw-2793	511	76	paltry	paltry	ADJ
taxlaw-2793	511	77	amount	amount	NOUN
taxlaw-2793	511	78	of	of	ADP
taxlaw-2793	511	79	guidance	guidance	NOUN
taxlaw-2793	511	80	available	available	ADJ
taxlaw-2793	511	81	regarding	regard	VERB
taxlaw-2793	511	82	fund	fund	NOUN
taxlaw-2793	511	83	formation.135	formation.135	NOUN
taxlaw-2793	511	84	this	this	PRON
taxlaw-2793	511	85	is	be	AUX
taxlaw-2793	511	86	presumably	presumably	ADV
taxlaw-2793	511	87	due	due	ADJ
taxlaw-2793	511	88	to	to	ADP
taxlaw-2793	511	89	the	the	DET
taxlaw-2793	511	90	fact	fact	NOUN
taxlaw-2793	511	91	that	that	SCONJ
taxlaw-2793	511	92	the	the	DET
taxlaw-2793	511	93	legal	legal	ADJ
taxlaw-2793	511	94	basis	basis	NOUN
taxlaw-2793	511	95	of	of	ADP
taxlaw-2793	511	96	those	those	DET
taxlaw-2793	511	97	rules	rule	NOUN
taxlaw-2793	511	98	—	—	PUNCT
taxlaw-2793	511	99	the	the	DET
taxlaw-2793	511	100	implementation	implementation	NOUN
taxlaw-2793	511	101	regulations	regulation	NOUN
taxlaw-2793	511	102	for	for	ADP
taxlaw-2793	511	103	the	the	DET
taxlaw-2793	511	104	foreign	foreign	ADJ
taxlaw-2793	511	105	invested	invest	VERB
taxlaw-2793	511	106	enterprise	enterprise	NOUN
taxlaw-2793	511	107	and	and	CCONJ
taxlaw-2793	511	108	foreign	foreign	ADJ
taxlaw-2793	511	109	enterprise	enterprise	NOUN
taxlaw-2793	511	110	income	income	NOUN
taxlaw-2793	511	111	tax	tax	NOUN
taxlaw-2793	511	112	law	law	NOUN
taxlaw-2793	511	113	of	of	ADP
taxlaw-2793	511	114	1991	1991	NUM
taxlaw-2793	511	115	—	—	PUNCT
taxlaw-2793	511	116	was	be	AUX
taxlaw-2793	511	117	replaced	replace	VERB
taxlaw-2793	511	118	by	by	ADP
taxlaw-2793	511	119	the	the	DET
taxlaw-2793	511	120	eit	eit	PROPN
taxlaw-2793	511	121	law	law	NOUN
taxlaw-2793	511	122	on	on	ADP
taxlaw-2793	511	123	january	january	PROPN
taxlaw-2793	511	124	1	1	NUM
taxlaw-2793	511	125	,	,	PUNCT
taxlaw-2793	511	126	2008.136	2008.136	NUM
taxlaw-2793	511	127	strictly	strictly	ADV
taxlaw-2793	511	128	speaking	speak	VERB
taxlaw-2793	511	129	,	,	PUNCT
taxlaw-2793	511	130	therefore	therefore	ADV
taxlaw-2793	511	131	,	,	PUNCT
taxlaw-2793	511	132	there	there	PRON
taxlaw-2793	511	133	is	be	VERB
taxlaw-2793	511	134	no	no	ADV
taxlaw-2793	511	135	longer	long	ADV
taxlaw-2793	511	136	any	any	DET
taxlaw-2793	511	137	valid	valid	ADJ
taxlaw-2793	511	138	legal	legal	ADJ
taxlaw-2793	511	139	guidance	guidance	NOUN
taxlaw-2793	511	140	regarding	regard	VERB
taxlaw-2793	511	141	the	the	DET
taxlaw-2793	511	142	tax	tax	NOUN
taxlaw-2793	511	143	treatment	treatment	NOUN
taxlaw-2793	511	144	of	of	ADP
taxlaw-2793	511	145	foreign	foreign	ADJ
taxlaw-2793	511	146	invested	invest	VERB
taxlaw-2793	511	147	venture	venture	NOUN
taxlaw-2793	511	148	capital	capital	NOUN
taxlaw-2793	511	149	investment	investment	NOUN
taxlaw-2793	511	150	enterprises.137	enterprises.137	NOUN
taxlaw-2793	511	151	however	however	ADV
taxlaw-2793	511	152	,	,	PUNCT
taxlaw-2793	511	153	because	because	SCONJ
taxlaw-2793	511	154	other	other	ADJ
taxlaw-2793	511	155	central	central	ADJ
taxlaw-2793	511	156	government	government	NOUN
taxlaw-2793	511	157	ministries	ministry	NOUN
taxlaw-2793	511	158	have	have	AUX
taxlaw-2793	511	159	issued	issue	VERB
taxlaw-2793	511	160	several	several	ADJ
taxlaw-2793	511	161	circulars	circular	NOUN
taxlaw-2793	511	162	in	in	ADP
taxlaw-2793	511	163	favor	favor	NOUN
taxlaw-2793	511	164	of	of	ADP
taxlaw-2793	511	165	the	the	DET
taxlaw-2793	511	166	operation	operation	NOUN
taxlaw-2793	511	167	of	of	ADP
taxlaw-2793	511	168	fivcies,138	fivcies,138	PROPN
taxlaw-2793	511	169	market	market	NOUN
taxlaw-2793	511	170	participants	participant	NOUN
taxlaw-2793	511	171	appear	appear	VERB
taxlaw-2793	511	172	to	to	PART
taxlaw-2793	511	173	assume	assume	VERB
taxlaw-2793	511	174	that	that	SCONJ
taxlaw-2793	511	175	it	it	PRON
taxlaw-2793	511	176	is	be	AUX
taxlaw-2793	511	177	not	not	PART
taxlaw-2793	511	178	the	the	DET
taxlaw-2793	511	179	government	government	NOUN
taxlaw-2793	511	180	’s	’s	PART
taxlaw-2793	511	181	intention	intention	NOUN
taxlaw-2793	511	182	to	to	PART
taxlaw-2793	511	183	adopt	adopt	VERB
taxlaw-2793	511	184	radically	radically	ADV
taxlaw-2793	511	185	new	new	ADJ
taxlaw-2793	511	186	and	and	CCONJ
taxlaw-2793	511	187	unfavorable	unfavorable	ADJ
taxlaw-2793	511	188	tax	tax	NOUN
taxlaw-2793	511	189	rules	rule	NOUN
taxlaw-2793	511	190	for	for	ADP
taxlaw-2793	511	191	fivcies	fivcie	NOUN
taxlaw-2793	511	192	,	,	PUNCT
taxlaw-2793	511	193	and	and	CCONJ
taxlaw-2793	511	194	new	new	ADJ
taxlaw-2793	511	195	funds	fund	NOUN
taxlaw-2793	511	196	of	of	ADP
taxlaw-2793	511	197	this	this	DET
taxlaw-2793	511	198	type	type	NOUN
taxlaw-2793	511	199	continue	continue	VERB
taxlaw-2793	511	200	to	to	PART
taxlaw-2793	511	201	be	be	AUX
taxlaw-2793	511	202	formed.139	formed.139	ADJ
taxlaw-2793	511	203	while	while	SCONJ
taxlaw-2793	511	204	the	the	DET
taxlaw-2793	511	205	2003	2003	NUM
taxlaw-2793	511	206	vc	vc	NOUN
taxlaw-2793	511	207	tax	tax	NOUN
taxlaw-2793	511	208	rules	rule	NOUN
taxlaw-2793	511	209	can	can	AUX
taxlaw-2793	511	210	no	no	ADV
taxlaw-2793	511	211	longer	long	ADV
taxlaw-2793	511	212	be	be	AUX
taxlaw-2793	511	213	shown	show	VERB
taxlaw-2793	511	214	to	to	ADP
taxlaw-2793	511	215	local	local	ADJ
taxlaw-2793	511	216	tax	tax	NOUN
taxlaw-2793	511	217	authorities	authority	NOUN
taxlaw-2793	511	218	as	as	ADP
taxlaw-2793	511	219	binding	bind	VERB
taxlaw-2793	511	220	on	on	ADP
taxlaw-2793	511	221	the	the	DET
taxlaw-2793	511	222	treatment	treatment	NOUN
taxlaw-2793	511	223	of	of	ADP
taxlaw-2793	511	224	fivcies	fivcie	NOUN
taxlaw-2793	511	225	,	,	PUNCT
taxlaw-2793	511	226	they	they	PRON
taxlaw-2793	511	227	are	be	AUX
taxlaw-2793	511	228	still	still	ADV
taxlaw-2793	511	229	presented	present	VERB
taxlaw-2793	511	230	as	as	ADP
taxlaw-2793	511	231	a	a	DET
taxlaw-2793	511	232	reasonable	reasonable	ADJ
taxlaw-2793	511	233	way	way	NOUN
taxlaw-2793	511	234	of	of	ADP
taxlaw-2793	511	235	taxing	tax	VERB
taxlaw-2793	511	236	such	such	ADJ
taxlaw-2793	511	237	entities	entity	NOUN
taxlaw-2793	511	238	in	in	ADP
taxlaw-2793	511	239	the	the	DET
taxlaw-2793	511	240	absence	absence	NOUN
taxlaw-2793	511	241	of	of	ADP
taxlaw-2793	511	242	further	further	ADJ
taxlaw-2793	511	243	guidance.140	guidance.140	PROPN
taxlaw-2793	511	244	133	133	NUM
taxlaw-2793	511	245	.	.	PUNCT
taxlaw-2793	512	1	i	i	PRON
taxlaw-2793	512	2	am	be	AUX
taxlaw-2793	512	3	grateful	grateful	ADJ
taxlaw-2793	512	4	to	to	ADP
taxlaw-2793	512	5	lawrence	lawrence	PROPN
taxlaw-2793	512	6	sussman	sussman	PROPN
taxlaw-2793	512	7	and	and	CCONJ
taxlaw-2793	512	8	min	min	PROPN
taxlaw-2793	512	9	huang	huang	PROPN
taxlaw-2793	512	10	at	at	ADP
taxlaw-2793	512	11	the	the	DET
taxlaw-2793	512	12	beijing	beijing	PROPN
taxlaw-2793	512	13	office	office	NOUN
taxlaw-2793	512	14	of	of	ADP
taxlaw-2793	512	15	o’melveny	o’melveny	PROPN
taxlaw-2793	512	16	&	&	CCONJ
taxlaw-2793	512	17	myers	myers	PROPN
taxlaw-2793	512	18	for	for	ADP
taxlaw-2793	512	19	discussion	discussion	NOUN
taxlaw-2793	512	20	of	of	ADP
taxlaw-2793	512	21	the	the	DET
taxlaw-2793	512	22	developments	development	NOUN
taxlaw-2793	512	23	reported	report	VERB
taxlaw-2793	512	24	in	in	ADP
taxlaw-2793	512	25	this	this	DET
taxlaw-2793	512	26	section	section	NOUN
taxlaw-2793	512	27	.	.	PUNCT
taxlaw-2793	513	1	134	134	NUM
taxlaw-2793	513	2	.	.	PUNCT
taxlaw-2793	514	1	see	see	VERB
taxlaw-2793	514	2	guo	guo	PROPN
taxlaw-2793	514	3	shui	shui	PROPN
taxlaw-2793	514	4	fa	fa	PROPN
taxlaw-2793	515	1	[	[	X
taxlaw-2793	515	2	2003	2003	NUM
taxlaw-2793	515	3	]	]	PUNCT
taxlaw-2793	515	4	61	61	NUM
taxlaw-2793	515	5	,	,	PUNCT
taxlaw-2793	515	6	supra	supra	NOUN
taxlaw-2793	515	7	note	note	NOUN
taxlaw-2793	515	8	120	120	NUM
taxlaw-2793	515	9	.	.	PUNCT
taxlaw-2793	515	10	135	135	NUM
taxlaw-2793	515	11	.	.	PUNCT
taxlaw-2793	516	1	there	there	PRON
taxlaw-2793	516	2	has	have	AUX
taxlaw-2793	516	3	been	be	AUX
taxlaw-2793	516	4	no	no	DET
taxlaw-2793	516	5	formal	formal	ADJ
taxlaw-2793	516	6	announcement	announcement	NOUN
taxlaw-2793	516	7	of	of	ADP
taxlaw-2793	516	8	revocation	revocation	NOUN
taxlaw-2793	516	9	of	of	ADP
taxlaw-2793	516	10	the	the	DET
taxlaw-2793	516	11	circular	circular	NOUN
taxlaw-2793	516	12	.	.	PUNCT
taxlaw-2793	517	1	instead	instead	ADV
taxlaw-2793	517	2	,	,	PUNCT
taxlaw-2793	517	3	it	it	PRON
taxlaw-2793	517	4	is	be	AUX
taxlaw-2793	517	5	shown	show	VERB
taxlaw-2793	517	6	as	as	ADP
taxlaw-2793	517	7	“	"	PUNCT
taxlaw-2793	517	8	void	void	ADJ
taxlaw-2793	517	9	in	in	ADP
taxlaw-2793	517	10	whole	whole	NOUN
taxlaw-2793	517	11	”	"	PUNCT
taxlaw-2793	517	12	on	on	ADP
taxlaw-2793	517	13	the	the	DET
taxlaw-2793	517	14	website	website	NOUN
taxlaw-2793	517	15	of	of	ADP
taxlaw-2793	517	16	the	the	DET
taxlaw-2793	517	17	state	state	NOUN
taxlaw-2793	517	18	administration	administration	NOUN
taxlaw-2793	517	19	of	of	ADP
taxlaw-2793	517	20	taxation	taxation	NOUN
taxlaw-2793	517	21	.	.	PUNCT
taxlaw-2793	518	1	state	state	NOUN
taxlaw-2793	518	2	admin	admin	PROPN
taxlaw-2793	518	3	.	.	PUNCT
taxlaw-2793	518	4	of	of	ADP
taxlaw-2793	518	5	taxation	taxation	NOUN
taxlaw-2793	518	6	,	,	PUNCT
taxlaw-2793	518	7	http://202.108.90.178/guoshui/action/getarticleview1.do?id=3716&flag=1	http://202.108.90.178/guoshui/action/getarticleview1.do?id=3716&flag=1	PROPN
taxlaw-2793	518	8	(	(	PUNCT
taxlaw-2793	518	9	last	last	ADJ
taxlaw-2793	518	10	visited	visit	VERB
taxlaw-2793	518	11	feb	feb	PROPN
taxlaw-2793	518	12	.	.	PROPN
taxlaw-2793	518	13	14	14	NUM
taxlaw-2793	518	14	,	,	PUNCT
taxlaw-2793	518	15	2010	2010	NUM
taxlaw-2793	518	16	)	)	PUNCT
taxlaw-2793	518	17	.	.	PUNCT
taxlaw-2793	519	1	136	136	NUM
taxlaw-2793	519	2	.	.	PUNCT
taxlaw-2793	520	1	see	see	VERB
taxlaw-2793	520	2	1991	1991	NUM
taxlaw-2793	520	3	feitl	feitl	PROPN
taxlaw-2793	520	4	ir	ir	PROPN
taxlaw-2793	520	5	,	,	PUNCT
taxlaw-2793	520	6	supra	supra	PROPN
taxlaw-2793	520	7	note	note	NOUN
taxlaw-2793	520	8	96	96	NUM
taxlaw-2793	520	9	,	,	PUNCT
taxlaw-2793	520	10	art	art	NOUN
taxlaw-2793	520	11	.	.	PUNCT
taxlaw-2793	521	1	7	7	NUM
taxlaw-2793	521	2	(	(	PUNCT
taxlaw-2793	521	3	stating	state	VERB
taxlaw-2793	521	4	that	that	SCONJ
taxlaw-2793	521	5	non	non	ADJ
taxlaw-2793	521	6	-	-	ADJ
taxlaw-2793	521	7	legal	legal	ADJ
taxlaw-2793	521	8	person	person	NOUN
taxlaw-2793	521	9	cooperative	cooperative	ADJ
taxlaw-2793	521	10	joint	joint	ADJ
taxlaw-2793	521	11	ventures	venture	NOUN
taxlaw-2793	521	12	may	may	AUX
taxlaw-2793	521	13	be	be	AUX
taxlaw-2793	521	14	exempt	exempt	ADJ
taxlaw-2793	521	15	from	from	ADP
taxlaw-2793	521	16	entity	entity	NOUN
taxlaw-2793	521	17	level	level	NOUN
taxlaw-2793	521	18	taxation	taxation	NOUN
taxlaw-2793	521	19	)	)	PUNCT
taxlaw-2793	521	20	.	.	PUNCT
taxlaw-2793	522	1	there	there	PRON
taxlaw-2793	522	2	is	be	VERB
taxlaw-2793	522	3	no	no	DET
taxlaw-2793	522	4	similar	similar	ADJ
taxlaw-2793	522	5	provision	provision	NOUN
taxlaw-2793	522	6	under	under	ADP
taxlaw-2793	522	7	the	the	DET
taxlaw-2793	522	8	eit	eit	PROPN
taxlaw-2793	522	9	law	law	NOUN
taxlaw-2793	522	10	or	or	CCONJ
taxlaw-2793	522	11	eit	eit	PROPN
taxlaw-2793	522	12	law	law	NOUN
taxlaw-2793	522	13	implementation	implementation	NOUN
taxlaw-2793	522	14	regulations	regulation	NOUN
taxlaw-2793	522	15	.	.	PUNCT
taxlaw-2793	523	1	137	137	NUM
taxlaw-2793	523	2	.	.	PUNCT
taxlaw-2793	524	1	some	some	PRON
taxlaw-2793	524	2	have	have	AUX
taxlaw-2793	524	3	gone	go	VERB
taxlaw-2793	524	4	so	so	ADV
taxlaw-2793	524	5	far	far	ADV
taxlaw-2793	524	6	as	as	SCONJ
taxlaw-2793	524	7	to	to	PART
taxlaw-2793	524	8	suggest	suggest	VERB
taxlaw-2793	524	9	that	that	SCONJ
taxlaw-2793	524	10	such	such	ADJ
taxlaw-2793	524	11	enterprises	enterprise	NOUN
taxlaw-2793	524	12	are	be	AUX
taxlaw-2793	524	13	no	no	ADV
taxlaw-2793	524	14	longer	long	ADV
taxlaw-2793	524	15	exempt	exempt	ADJ
taxlaw-2793	524	16	from	from	ADP
taxlaw-2793	524	17	entity	entity	NOUN
taxlaw-2793	524	18	-	-	PUNCT
taxlaw-2793	524	19	level	level	NOUN
taxlaw-2793	524	20	taxation	taxation	NOUN
taxlaw-2793	524	21	.	.	PUNCT
taxlaw-2793	525	1	see	see	VERB
taxlaw-2793	525	2	kevin	kevin	PROPN
taxlaw-2793	525	3	wang	wang	PROPN
taxlaw-2793	525	4	,	,	PUNCT
taxlaw-2793	525	5	foreign	foreign	ADJ
taxlaw-2793	525	6	investors	investor	NOUN
taxlaw-2793	525	7	in	in	ADP
taxlaw-2793	525	8	rmb	rmb	NOUN
taxlaw-2793	525	9	funds	fund	NOUN
taxlaw-2793	525	10	may	may	AUX
taxlaw-2793	525	11	face	face	VERB
taxlaw-2793	525	12	double	double	ADJ
taxlaw-2793	525	13	taxation	taxation	NOUN
taxlaw-2793	525	14	,	,	PUNCT
taxlaw-2793	525	15	49	49	NUM
taxlaw-2793	525	16	tax	tax	NOUN
taxlaw-2793	525	17	notes	note	NOUN
taxlaw-2793	525	18	int’l	int’l	ADJ
taxlaw-2793	525	19	742	742	NUM
taxlaw-2793	525	20	,	,	PUNCT
taxlaw-2793	525	21	742–43	742–43	NUM
taxlaw-2793	525	22	(	(	PUNCT
taxlaw-2793	525	23	2008	2008	NUM
taxlaw-2793	525	24	)	)	PUNCT
taxlaw-2793	525	25	.	.	PUNCT
taxlaw-2793	526	1	as	as	SCONJ
taxlaw-2793	526	2	discussed	discuss	VERB
taxlaw-2793	526	3	in	in	ADP
taxlaw-2793	526	4	the	the	DET
taxlaw-2793	526	5	ensuing	ensue	VERB
taxlaw-2793	526	6	text	text	NOUN
taxlaw-2793	526	7	,	,	PUNCT
taxlaw-2793	526	8	the	the	DET
taxlaw-2793	526	9	market	market	NOUN
taxlaw-2793	526	10	has	have	AUX
taxlaw-2793	526	11	discounted	discount	VERB
taxlaw-2793	526	12	the	the	DET
taxlaw-2793	526	13	suggestion	suggestion	NOUN
taxlaw-2793	526	14	of	of	ADP
taxlaw-2793	526	15	such	such	DET
taxlaw-2793	526	16	a	a	DET
taxlaw-2793	526	17	radical	radical	ADJ
taxlaw-2793	526	18	change	change	NOUN
taxlaw-2793	526	19	in	in	ADP
taxlaw-2793	526	20	policy	policy	NOUN
taxlaw-2793	526	21	.	.	PUNCT
taxlaw-2793	527	1	138	138	NUM
taxlaw-2793	527	2	.	.	PUNCT
taxlaw-2793	528	1	see	see	VERB
taxlaw-2793	528	2	supra	supra	PROPN
taxlaw-2793	528	3	note	note	NOUN
taxlaw-2793	528	4	71	71	NUM
taxlaw-2793	528	5	for	for	ADP
taxlaw-2793	528	6	deregulatory	deregulatory	ADJ
taxlaw-2793	528	7	actions	action	NOUN
taxlaw-2793	528	8	taken	take	VERB
taxlaw-2793	528	9	by	by	ADP
taxlaw-2793	528	10	the	the	DET
taxlaw-2793	528	11	ministry	ministry	PROPN
taxlaw-2793	528	12	of	of	ADP
taxlaw-2793	528	13	commerce	commerce	PROPN
taxlaw-2793	528	14	;	;	PUNCT
taxlaw-2793	528	15	see	see	VERB
taxlaw-2793	528	16	also	also	ADV
taxlaw-2793	528	17	huizongfu	huizongfu	VERB
taxlaw-2793	529	1	[	[	X
taxlaw-2793	529	2	2008	2008	NUM
taxlaw-2793	529	3	]	]	PUNCT
taxlaw-2793	530	1	125	125	NUM
taxlaw-2793	530	2	[	[	NOUN
taxlaw-2793	530	3	replies	reply	NOUN
taxlaw-2793	530	4	to	to	ADP
taxlaw-2793	530	5	questions	question	NOUN
taxlaw-2793	530	6	regarding	regard	VERB
taxlaw-2793	530	7	the	the	DET
taxlaw-2793	530	8	application	application	NOUN
taxlaw-2793	530	9	of	of	ADP
taxlaw-2793	530	10	foreign	foreign	ADJ
taxlaw-2793	530	11	exchange	exchange	NOUN
taxlaw-2793	530	12	for	for	ADP
taxlaw-2793	530	13	domestic	domestic	ADJ
taxlaw-2793	530	14	equity	equity	NOUN
taxlaw-2793	530	15	investments	investment	NOUN
taxlaw-2793	530	16	by	by	ADP
taxlaw-2793	530	17	foreign	foreign	ADJ
taxlaw-2793	530	18	invested	invest	VERB
taxlaw-2793	530	19	venture	venture	NOUN
taxlaw-2793	530	20	capital	capital	NOUN
taxlaw-2793	530	21	investment	investment	NOUN
taxlaw-2793	530	22	enterprises	enterprise	NOUN
taxlaw-2793	530	23	]	]	PUNCT
taxlaw-2793	530	24	(	(	PUNCT
taxlaw-2793	530	25	promulgated	promulgate	VERB
taxlaw-2793	530	26	by	by	ADP
taxlaw-2793	530	27	the	the	DET
taxlaw-2793	530	28	state	state	NOUN
taxlaw-2793	530	29	admin	admin	PROPN
taxlaw-2793	530	30	.	.	PUNCT
taxlaw-2793	530	31	of	of	ADP
taxlaw-2793	530	32	foreign	foreign	ADJ
taxlaw-2793	530	33	exchange	exchange	NOUN
taxlaw-2793	530	34	,	,	PUNCT
taxlaw-2793	530	35	nov	nov	PROPN
taxlaw-2793	530	36	.	.	PROPN
taxlaw-2793	530	37	14	14	NUM
taxlaw-2793	530	38	,	,	PUNCT
taxlaw-2793	530	39	2008	2008	NUM
taxlaw-2793	530	40	)	)	PUNCT
taxlaw-2793	530	41	(	(	PUNCT
taxlaw-2793	530	42	facilitating	facilitate	VERB
taxlaw-2793	530	43	foreign	foreign	ADJ
taxlaw-2793	530	44	exchange	exchange	NOUN
taxlaw-2793	530	45	conversion	conversion	NOUN
taxlaw-2793	530	46	for	for	ADP
taxlaw-2793	530	47	fivcie	fivcie	ADJ
taxlaw-2793	530	48	investment	investment	NOUN
taxlaw-2793	530	49	activities	activity	NOUN
taxlaw-2793	530	50	)	)	PUNCT
taxlaw-2793	530	51	.	.	PUNCT
taxlaw-2793	531	1	139	139	NUM
taxlaw-2793	531	2	.	.	PUNCT
taxlaw-2793	532	1	telephone	telephone	NOUN
taxlaw-2793	532	2	interview	interview	NOUN
taxlaw-2793	532	3	with	with	ADP
taxlaw-2793	532	4	lawrence	lawrence	PROPN
taxlaw-2793	532	5	sussman	sussman	PROPN
taxlaw-2793	532	6	,	,	PUNCT
taxlaw-2793	532	7	managing	manage	VERB
taxlaw-2793	532	8	partner	partner	NOUN
taxlaw-2793	532	9	,	,	PUNCT
taxlaw-2793	532	10	o’melveny	o’melveny	PROPN
taxlaw-2793	532	11	&	&	CCONJ
taxlaw-2793	532	12	myers	myers	PROPN
taxlaw-2793	532	13	llp	llp	PROPN
taxlaw-2793	532	14	,	,	PUNCT
taxlaw-2793	532	15	in	in	ADP
taxlaw-2793	532	16	beijing	beijing	PROPN
taxlaw-2793	532	17	,	,	PUNCT
taxlaw-2793	532	18	china	china	PROPN
taxlaw-2793	532	19	(	(	PUNCT
taxlaw-2793	532	20	nov	nov	PROPN
taxlaw-2793	532	21	.	.	PROPN
taxlaw-2793	532	22	23	23	NUM
taxlaw-2793	532	23	,	,	PUNCT
taxlaw-2793	532	24	2009	2009	NUM
taxlaw-2793	532	25	)	)	PUNCT
taxlaw-2793	532	26	.	.	PUNCT
taxlaw-2793	533	1	140	140	NUM
taxlaw-2793	533	2	.	.	PUNCT
taxlaw-2793	534	1	i	i	PRON
taxlaw-2793	534	2	d.	d.	PROPN
taxlaw-2793	534	3	2010	2010	NUM
taxlaw-2793	534	4	]	]	PUNCT
taxlaw-2793	534	5	“	"	PUNCT
taxlaw-2793	534	6	establishme't	establishme't	PROPN
taxlaw-2793	534	7	”	"	PUNCT
taxlaw-2793	534	8	i	i	PRON
taxlaw-2793	534	9	'	'	PUNCT
taxlaw-2793	534	10	chi'ese	chi'ese	ADJ
taxlaw-2793	534	11	tax	tax	NOUN
taxlaw-2793	534	12	73	73	NUM
taxlaw-2793	534	13	needless	needless	ADJ
taxlaw-2793	534	14	to	to	PART
taxlaw-2793	534	15	say	say	VERB
taxlaw-2793	534	16	,	,	PUNCT
taxlaw-2793	534	17	this	this	DET
taxlaw-2793	534	18	state	state	NOUN
taxlaw-2793	534	19	of	of	ADP
taxlaw-2793	534	20	affairs	affair	NOUN
taxlaw-2793	534	21	presents	present	VERB
taxlaw-2793	534	22	a	a	DET
taxlaw-2793	534	23	significant	significant	ADJ
taxlaw-2793	534	24	legal	legal	ADJ
taxlaw-2793	534	25	risk	risk	NOUN
taxlaw-2793	534	26	to	to	ADP
taxlaw-2793	534	27	investors	investor	NOUN
taxlaw-2793	534	28	in	in	ADP
taxlaw-2793	534	29	fivcies	fivcie	NOUN
taxlaw-2793	534	30	,	,	PUNCT
taxlaw-2793	534	31	if	if	SCONJ
taxlaw-2793	534	32	only	only	ADV
taxlaw-2793	534	33	because	because	SCONJ
taxlaw-2793	534	34	there	there	PRON
taxlaw-2793	534	35	is	be	VERB
taxlaw-2793	534	36	no	no	DET
taxlaw-2793	534	37	legal	legal	ADJ
taxlaw-2793	534	38	impediment	impediment	NOUN
taxlaw-2793	534	39	to	to	ADP
taxlaw-2793	534	40	the	the	DET
taxlaw-2793	534	41	government	government	NOUN
taxlaw-2793	534	42	reversing	reverse	VERB
taxlaw-2793	534	43	the	the	DET
taxlaw-2793	534	44	treatment	treatment	NOUN
taxlaw-2793	534	45	in	in	ADP
taxlaw-2793	534	46	the	the	DET
taxlaw-2793	534	47	2003	2003	NUM
taxlaw-2793	534	48	vc	vc	NOUN
taxlaw-2793	534	49	tax	tax	NOUN
taxlaw-2793	534	50	rules	rule	NOUN
taxlaw-2793	534	51	.	.	PUNCT
taxlaw-2793	535	1	but	but	CCONJ
taxlaw-2793	535	2	just	just	ADV
taxlaw-2793	535	3	as	as	ADV
taxlaw-2793	535	4	importantly	importantly	ADV
taxlaw-2793	535	5	,	,	PUNCT
taxlaw-2793	535	6	as	as	SCONJ
taxlaw-2793	535	7	discussed	discuss	VERB
taxlaw-2793	535	8	above,141	above,141	ADP
taxlaw-2793	535	9	the	the	DET
taxlaw-2793	535	10	underlying	underlying	ADJ
taxlaw-2793	535	11	reasoning	reasoning	NOUN
taxlaw-2793	535	12	in	in	ADP
taxlaw-2793	535	13	that	that	DET
taxlaw-2793	535	14	regulation	regulation	NOUN
taxlaw-2793	535	15	is	be	AUX
taxlaw-2793	535	16	in	in	ADP
taxlaw-2793	535	17	tension	tension	NOUN
taxlaw-2793	535	18	with	with	ADP
taxlaw-2793	535	19	the	the	DET
taxlaw-2793	535	20	expansion	expansion	NOUN
taxlaw-2793	535	21	of	of	ADP
taxlaw-2793	535	22	the	the	DET
taxlaw-2793	535	23	scope	scope	NOUN
taxlaw-2793	535	24	of	of	ADP
taxlaw-2793	535	25	“	"	PUNCT
taxlaw-2793	535	26	business	business	NOUN
taxlaw-2793	535	27	agent	agent	NOUN
taxlaw-2793	535	28	”	"	PUNCT
taxlaw-2793	535	29	type	type	NOUN
taxlaw-2793	535	30	of	of	ADP
taxlaw-2793	535	31	“	"	PUNCT
taxlaw-2793	535	32	establishment	establishment	NOUN
taxlaw-2793	535	33	”	"	PUNCT
taxlaw-2793	535	34	under	under	ADP
taxlaw-2793	535	35	the	the	DET
taxlaw-2793	535	36	eit	eit	PROPN
taxlaw-2793	535	37	law	law	NOUN
taxlaw-2793	535	38	implementation	implementation	NOUN
taxlaw-2793	535	39	regulations	regulation	NOUN
taxlaw-2793	535	40	.	.	PUNCT
taxlaw-2793	536	1	thus	thus	ADV
taxlaw-2793	536	2	,	,	PUNCT
taxlaw-2793	536	3	even	even	ADV
taxlaw-2793	536	4	if	if	SCONJ
taxlaw-2793	536	5	the	the	DET
taxlaw-2793	536	6	2003	2003	NUM
taxlaw-2793	536	7	vc	vc	NOUN
taxlaw-2793	536	8	tax	tax	NOUN
taxlaw-2793	536	9	rules	rule	NOUN
taxlaw-2793	536	10	had	have	AUX
taxlaw-2793	536	11	not	not	PART
taxlaw-2793	536	12	been	be	AUX
taxlaw-2793	536	13	made	make	VERB
taxlaw-2793	536	14	obsolete	obsolete	ADJ
taxlaw-2793	536	15	,	,	PUNCT
taxlaw-2793	536	16	there	there	PRON
taxlaw-2793	536	17	would	would	AUX
taxlaw-2793	536	18	have	have	AUX
taxlaw-2793	536	19	been	be	AUX
taxlaw-2793	536	20	a	a	DET
taxlaw-2793	536	21	question	question	NOUN
taxlaw-2793	536	22	of	of	ADP
taxlaw-2793	536	23	how	how	SCONJ
taxlaw-2793	536	24	it	it	PRON
taxlaw-2793	536	25	could	could	AUX
taxlaw-2793	536	26	be	be	AUX
taxlaw-2793	536	27	reconciled	reconcile	VERB
taxlaw-2793	536	28	with	with	ADP
taxlaw-2793	536	29	the	the	DET
taxlaw-2793	536	30	new	new	ADJ
taxlaw-2793	536	31	eit	eit	PROPN
taxlaw-2793	536	32	regime	regime	NOUN
taxlaw-2793	536	33	.	.	PUNCT
taxlaw-2793	537	1	another	another	DET
taxlaw-2793	537	2	source	source	NOUN
taxlaw-2793	537	3	of	of	ADP
taxlaw-2793	537	4	concern	concern	NOUN
taxlaw-2793	537	5	is	be	AUX
taxlaw-2793	537	6	that	that	SCONJ
taxlaw-2793	537	7	foreign	foreign	ADJ
taxlaw-2793	537	8	invested	invest	VERB
taxlaw-2793	537	9	partnerships	partnership	NOUN
taxlaw-2793	537	10	are	be	AUX
taxlaw-2793	537	11	widely	widely	ADV
taxlaw-2793	537	12	regarded	regard	VERB
taxlaw-2793	537	13	as	as	ADP
taxlaw-2793	537	14	a	a	DET
taxlaw-2793	537	15	competing	compete	VERB
taxlaw-2793	537	16	business	business	NOUN
taxlaw-2793	537	17	form	form	NOUN
taxlaw-2793	537	18	for	for	ADP
taxlaw-2793	537	19	the	the	DET
taxlaw-2793	537	20	formation	formation	NOUN
taxlaw-2793	537	21	of	of	ADP
taxlaw-2793	537	22	rmb	rmb	NOUN
taxlaw-2793	537	23	funds	fund	NOUN
taxlaw-2793	537	24	that	that	PRON
taxlaw-2793	537	25	will	will	AUX
taxlaw-2793	537	26	be	be	AUX
taxlaw-2793	537	27	available	available	ADJ
taxlaw-2793	537	28	soon,142	soon,142	NOUN
taxlaw-2793	537	29	whereas	whereas	SCONJ
taxlaw-2793	537	30	the	the	DET
taxlaw-2793	537	31	2003	2003	NUM
taxlaw-2793	537	32	vc	vc	NOUN
taxlaw-2793	537	33	tax	tax	NOUN
taxlaw-2793	537	34	rules	rule	NOUN
taxlaw-2793	537	35	,	,	PUNCT
taxlaw-2793	537	36	by	by	ADP
taxlaw-2793	537	37	their	their	PRON
taxlaw-2793	537	38	terms	term	NOUN
taxlaw-2793	537	39	,	,	PUNCT
taxlaw-2793	537	40	do	do	AUX
taxlaw-2793	537	41	not	not	PART
taxlaw-2793	537	42	apply	apply	VERB
taxlaw-2793	537	43	to	to	PART
taxlaw-2793	537	44	partnerships.143	partnerships.143	VERB
taxlaw-2793	537	45	the	the	DET
taxlaw-2793	537	46	adoption	adoption	NOUN
taxlaw-2793	537	47	of	of	ADP
taxlaw-2793	537	48	new	new	ADJ
taxlaw-2793	537	49	tax	tax	NOUN
taxlaw-2793	537	50	rules	rule	NOUN
taxlaw-2793	537	51	for	for	ADP
taxlaw-2793	537	52	foreign	foreign	ADJ
taxlaw-2793	537	53	invested	invest	VERB
taxlaw-2793	537	54	partnerships	partnership	NOUN
taxlaw-2793	537	55	could	could	AUX
taxlaw-2793	537	56	trigger	trigger	VERB
taxlaw-2793	537	57	new	new	ADJ
taxlaw-2793	537	58	scrutiny	scrutiny	NOUN
taxlaw-2793	537	59	of	of	ADP
taxlaw-2793	537	60	the	the	DET
taxlaw-2793	537	61	rationale	rationale	NOUN
taxlaw-2793	537	62	underlying	underlie	VERB
taxlaw-2793	537	63	the	the	DET
taxlaw-2793	537	64	2003	2003	NUM
taxlaw-2793	537	65	vc	vc	NOUN
taxlaw-2793	537	66	tax	tax	NOUN
taxlaw-2793	537	67	rules	rule	NOUN
taxlaw-2793	537	68	.	.	PUNCT
taxlaw-2793	538	1	in	in	ADP
taxlaw-2793	538	2	that	that	DET
taxlaw-2793	538	3	scenario	scenario	NOUN
taxlaw-2793	538	4	,	,	PUNCT
taxlaw-2793	538	5	taxpayers	taxpayer	NOUN
taxlaw-2793	538	6	and	and	CCONJ
taxlaw-2793	538	7	their	their	PRON
taxlaw-2793	538	8	advisors	advisor	NOUN
taxlaw-2793	538	9	may	may	AUX
taxlaw-2793	538	10	be	be	AUX
taxlaw-2793	538	11	called	call	VERB
taxlaw-2793	538	12	upon	upon	SCONJ
taxlaw-2793	538	13	to	to	PART
taxlaw-2793	538	14	freshly	freshly	ADV
taxlaw-2793	538	15	defend	defend	VERB
taxlaw-2793	538	16	,	,	PUNCT
taxlaw-2793	538	17	for	for	ADP
taxlaw-2793	538	18	example	example	NOUN
taxlaw-2793	538	19	,	,	PUNCT
taxlaw-2793	538	20	why	why	SCONJ
taxlaw-2793	538	21	holding	hold	VERB
taxlaw-2793	538	22	an	an	DET
taxlaw-2793	538	23	equity	equity	NOUN
taxlaw-2793	538	24	interest	interest	NOUN
taxlaw-2793	538	25	in	in	ADP
taxlaw-2793	538	26	a	a	DET
taxlaw-2793	538	27	partnership	partnership	NOUN
taxlaw-2793	538	28	or	or	CCONJ
taxlaw-2793	538	29	a	a	DET
taxlaw-2793	538	30	partnership	partnership	NOUN
taxlaw-2793	538	31	-	-	PUNCT
taxlaw-2793	538	32	like	like	ADJ
taxlaw-2793	538	33	entity	entity	NOUN
taxlaw-2793	538	34	in	in	ADP
taxlaw-2793	538	35	china	china	PROPN
taxlaw-2793	538	36	(	(	PUNCT
taxlaw-2793	538	37	which	which	PRON
taxlaw-2793	538	38	has	have	AUX
taxlaw-2793	538	39	assets	asset	NOUN
taxlaw-2793	538	40	and	and	CCONJ
taxlaw-2793	538	41	activities	activity	NOUN
taxlaw-2793	538	42	in	in	ADP
taxlaw-2793	538	43	china	china	PROPN
taxlaw-2793	538	44	)	)	PUNCT
taxlaw-2793	538	45	should	should	AUX
taxlaw-2793	538	46	not	not	PART
taxlaw-2793	538	47	constitute	constitute	VERB
taxlaw-2793	538	48	an	an	DET
taxlaw-2793	538	49	“	"	PUNCT
taxlaw-2793	538	50	establishment	establishment	NOUN
taxlaw-2793	538	51	”	"	PUNCT
taxlaw-2793	538	52	in	in	ADP
taxlaw-2793	538	53	china	china	PROPN
taxlaw-2793	538	54	.	.	PUNCT
taxlaw-2793	539	1	as	as	SCONJ
taxlaw-2793	539	2	we	we	PRON
taxlaw-2793	539	3	will	will	AUX
taxlaw-2793	539	4	see	see	VERB
taxlaw-2793	539	5	in	in	ADP
taxlaw-2793	539	6	section	section	NOUN
taxlaw-2793	539	7	iii	iii	NUM
taxlaw-2793	539	8	below	below	ADV
taxlaw-2793	539	9	,	,	PUNCT
taxlaw-2793	539	10	such	such	DET
taxlaw-2793	539	11	a	a	DET
taxlaw-2793	539	12	defense	defense	NOUN
taxlaw-2793	539	13	involves	involve	VERB
taxlaw-2793	539	14	complex	complex	ADJ
taxlaw-2793	539	15	policy	policy	NOUN
taxlaw-2793	539	16	considerations	consideration	NOUN
taxlaw-2793	539	17	and	and	CCONJ
taxlaw-2793	539	18	is	be	AUX
taxlaw-2793	539	19	not	not	PART
taxlaw-2793	539	20	easy	easy	ADJ
taxlaw-2793	539	21	to	to	PART
taxlaw-2793	539	22	carry	carry	VERB
taxlaw-2793	539	23	out	out	ADP
taxlaw-2793	539	24	.	.	PUNCT
taxlaw-2793	540	1	aggravating	aggravate	VERB
taxlaw-2793	540	2	this	this	DET
taxlaw-2793	540	3	legal	legal	ADJ
taxlaw-2793	540	4	uncertainty	uncertainty	NOUN
taxlaw-2793	540	5	in	in	ADP
taxlaw-2793	540	6	the	the	DET
taxlaw-2793	540	7	fund	fund	NOUN
taxlaw-2793	540	8	formation	formation	NOUN
taxlaw-2793	540	9	area	area	NOUN
taxlaw-2793	540	10	is	be	AUX
taxlaw-2793	540	11	the	the	DET
taxlaw-2793	540	12	manner	manner	NOUN
taxlaw-2793	540	13	in	in	ADP
taxlaw-2793	540	14	which	which	PRON
taxlaw-2793	540	15	chinese	chinese	ADJ
taxlaw-2793	540	16	tax	tax	NOUN
taxlaw-2793	540	17	authorities	authority	NOUN
taxlaw-2793	540	18	have	have	AUX
taxlaw-2793	540	19	approached	approach	VERB
taxlaw-2793	540	20	other	other	ADJ
taxlaw-2793	540	21	related	related	ADJ
taxlaw-2793	540	22	areas	area	NOUN
taxlaw-2793	540	23	of	of	ADP
taxlaw-2793	540	24	foreign	foreign	ADJ
taxlaw-2793	540	25	investment	investment	NOUN
taxlaw-2793	540	26	seemingly	seemingly	ADV
taxlaw-2793	540	27	without	without	ADP
taxlaw-2793	540	28	awareness	awareness	NOUN
taxlaw-2793	540	29	of	of	ADP
taxlaw-2793	540	30	the	the	DET
taxlaw-2793	540	31	importance	importance	NOUN
taxlaw-2793	540	32	of	of	ADP
taxlaw-2793	540	33	the	the	DET
taxlaw-2793	540	34	“	"	PUNCT
taxlaw-2793	540	35	establishment	establishment	NOUN
taxlaw-2793	540	36	”	"	PUNCT
taxlaw-2793	540	37	concept	concept	NOUN
taxlaw-2793	540	38	,	,	PUNCT
taxlaw-2793	540	39	promulgating	promulgate	VERB
taxlaw-2793	540	40	rules	rule	NOUN
taxlaw-2793	540	41	that	that	PRON
taxlaw-2793	540	42	imply	imply	VERB
taxlaw-2793	540	43	contradictory	contradictory	ADJ
taxlaw-2793	540	44	positions	position	NOUN
taxlaw-2793	540	45	.	.	PUNCT
taxlaw-2793	541	1	two	two	NUM
taxlaw-2793	541	2	regulations	regulation	NOUN
taxlaw-2793	541	3	that	that	PRON
taxlaw-2793	541	4	have	have	AUX
taxlaw-2793	541	5	recently	recently	ADV
taxlaw-2793	541	6	attracted	attract	VERB
taxlaw-2793	541	7	practitioners	practitioner	NOUN
taxlaw-2793	541	8	’	'	PUNCT
taxlaw-2793	541	9	attention	attention	NOUN
taxlaw-2793	541	10	illustrate	illustrate	VERB
taxlaw-2793	541	11	this	this	DET
taxlaw-2793	541	12	point	point	NOUN
taxlaw-2793	541	13	.	.	PUNCT
taxlaw-2793	542	1	the	the	DET
taxlaw-2793	542	2	first	first	ADJ
taxlaw-2793	542	3	is	be	AUX
taxlaw-2793	542	4	a	a	DET
taxlaw-2793	542	5	circular	circular	NOUN
taxlaw-2793	542	6	issued	issue	VERB
taxlaw-2793	542	7	by	by	ADP
taxlaw-2793	542	8	the	the	DET
taxlaw-2793	542	9	sat	sit	VERB
taxlaw-2793	542	10	(	(	PUNCT
taxlaw-2793	542	11	state	state	NOUN
taxlaw-2793	542	12	administration	administration	NOUN
taxlaw-2793	542	13	of	of	ADP
taxlaw-2793	542	14	taxation	taxation	NOUN
taxlaw-2793	542	15	)	)	PUNCT
taxlaw-2793	542	16	at	at	ADP
taxlaw-2793	542	17	the	the	DET
taxlaw-2793	542	18	beginning	beginning	NOUN
taxlaw-2793	542	19	of	of	ADP
taxlaw-2793	542	20	2009	2009	NUM
taxlaw-2793	542	21	that	that	PRON
taxlaw-2793	542	22	initiated	initiate	VERB
taxlaw-2793	542	23	the	the	DET
taxlaw-2793	542	24	practice	practice	NOUN
taxlaw-2793	542	25	of	of	ADP
taxlaw-2793	542	26	withholding	withhold	VERB
taxlaw-2793	542	27	income	income	NOUN
taxlaw-2793	542	28	tax	tax	NOUN
taxlaw-2793	542	29	paid	pay	VERB
taxlaw-2793	542	30	to	to	PART
taxlaw-2793	542	31	qfiis	qfiis	VERB
taxlaw-2793	542	32	(	(	PUNCT
taxlaw-2793	542	33	qualified	qualified	ADJ
taxlaw-2793	542	34	foreign	foreign	ADJ
taxlaw-2793	542	35	institutional	institutional	ADJ
taxlaw-2793	542	36	investors	investor	NOUN
taxlaw-2793	542	37	)	)	PUNCT
taxlaw-2793	542	38	by	by	ADP
taxlaw-2793	542	39	companies	company	NOUN
taxlaw-2793	542	40	with	with	ADP
taxlaw-2793	542	41	stock	stock	NOUN
taxlaw-2793	542	42	or	or	CCONJ
taxlaw-2793	542	43	bonds	bond	NOUN
taxlaw-2793	542	44	listed	list	VERB
taxlaw-2793	542	45	on	on	ADP
taxlaw-2793	542	46	the	the	DET
taxlaw-2793	542	47	chinese	chinese	ADJ
taxlaw-2793	542	48	securities	security	NOUN
taxlaw-2793	542	49	markets.144	markets.144	ADV
taxlaw-2793	542	50	this	this	DET
taxlaw-2793	542	51	regulation	regulation	NOUN
taxlaw-2793	542	52	(	(	PUNCT
taxlaw-2793	542	53	circular	circular	NOUN
taxlaw-2793	542	54	47	47	NUM
taxlaw-2793	542	55	)	)	PUNCT
taxlaw-2793	542	56	brought	bring	VERB
taxlaw-2793	542	57	an	an	DET
taxlaw-2793	542	58	end	end	NOUN
taxlaw-2793	542	59	to	to	ADP
taxlaw-2793	542	60	the	the	DET
taxlaw-2793	542	61	previous	previous	ADJ
taxlaw-2793	542	62	status	status	NOUN
taxlaw-2793	542	63	quo	quo	NOUN
taxlaw-2793	542	64	whereby	whereby	SCONJ
taxlaw-2793	542	65	qfiis	qfiis	NOUN
taxlaw-2793	542	66	were	be	AUX
taxlaw-2793	542	67	not	not	PART
taxlaw-2793	542	68	subject	subject	ADJ
taxlaw-2793	542	69	to	to	ADP
taxlaw-2793	542	70	any	any	DET
taxlaw-2793	542	71	withholding	withholding	NOUN
taxlaw-2793	542	72	tax	tax	NOUN
taxlaw-2793	542	73	at	at	ADV
taxlaw-2793	542	74	all	all	ADV
taxlaw-2793	542	75	(	(	PUNCT
taxlaw-2793	542	76	even	even	ADV
taxlaw-2793	542	77	though	though	SCONJ
taxlaw-2793	542	78	there	there	PRON
taxlaw-2793	542	79	appeared	appear	VERB
taxlaw-2793	542	80	to	to	PART
taxlaw-2793	542	81	be	be	AUX
taxlaw-2793	542	82	no	no	DET
taxlaw-2793	542	83	legal	legal	ADJ
taxlaw-2793	542	84	basis	basis	NOUN
taxlaw-2793	542	85	for	for	ADP
taxlaw-2793	542	86	such	such	DET
taxlaw-2793	542	87	an	an	DET
taxlaw-2793	542	88	exemption).145	exemption).145	NOUN
taxlaw-2793	542	89	a	a	DET
taxlaw-2793	542	90	potential	potential	ADJ
taxlaw-2793	542	91	silver	silver	NOUN
taxlaw-2793	542	92	lining	lining	NOUN
taxlaw-2793	542	93	in	in	ADP
taxlaw-2793	542	94	circular	circular	ADJ
taxlaw-2793	542	95	47	47	NUM
taxlaw-2793	542	96	,	,	PUNCT
taxlaw-2793	542	97	however	however	ADV
taxlaw-2793	542	98	,	,	PUNCT
taxlaw-2793	542	99	is	be	AUX
taxlaw-2793	542	100	141	141	NUM
taxlaw-2793	542	101	.	.	PUNCT
taxlaw-2793	543	1	see	see	VERB
taxlaw-2793	543	2	supra	supra	PROPN
taxlaw-2793	543	3	notes	note	NOUN
taxlaw-2793	543	4	130–31	130–31	PROPN
taxlaw-2793	543	5	and	and	CCONJ
taxlaw-2793	543	6	accompanying	accompany	VERB
taxlaw-2793	543	7	text	text	NOUN
taxlaw-2793	543	8	.	.	PUNCT
taxlaw-2793	544	1	142	142	NUM
taxlaw-2793	544	2	.	.	PUNCT
taxlaw-2793	545	1	see	see	VERB
taxlaw-2793	545	2	supra	supra	PROPN
taxlaw-2793	545	3	notes	note	VERB
taxlaw-2793	545	4	48–57	48–57	NUM
taxlaw-2793	545	5	and	and	CCONJ
taxlaw-2793	545	6	accompanying	accompany	VERB
taxlaw-2793	545	7	text	text	NOUN
taxlaw-2793	545	8	.	.	PUNCT
taxlaw-2793	546	1	143	143	NUM
taxlaw-2793	546	2	.	.	PUNCT
taxlaw-2793	547	1	the	the	DET
taxlaw-2793	547	2	2003	2003	NUM
taxlaw-2793	547	3	vc	vc	NOUN
taxlaw-2793	547	4	tax	tax	NOUN
taxlaw-2793	547	5	rules	rule	NOUN
taxlaw-2793	547	6	apply	apply	VERB
taxlaw-2793	547	7	only	only	ADV
taxlaw-2793	547	8	to	to	ADP
taxlaw-2793	547	9	entities	entity	NOUN
taxlaw-2793	547	10	formed	form	VERB
taxlaw-2793	547	11	under	under	ADP
taxlaw-2793	547	12	the	the	DET
taxlaw-2793	547	13	provisions	provision	NOUN
taxlaw-2793	547	14	concerning	concern	VERB
taxlaw-2793	547	15	the	the	DET
taxlaw-2793	547	16	administration	administration	NOUN
taxlaw-2793	547	17	of	of	ADP
taxlaw-2793	547	18	foreign	foreign	NOUN
taxlaw-2793	547	19	-	-	PUNCT
taxlaw-2793	547	20	funded	fund	VERB
taxlaw-2793	547	21	venture	venture	NOUN
taxlaw-2793	547	22	investment	investment	NOUN
taxlaw-2793	547	23	enterprises	enterprise	NOUN
taxlaw-2793	547	24	.	.	PUNCT
taxlaw-2793	548	1	see	see	VERB
taxlaw-2793	548	2	guo	guo	PROPN
taxlaw-2793	548	3	shui	shui	PROPN
taxlaw-2793	548	4	fa	fa	PROPN
taxlaw-2793	549	1	[	[	X
taxlaw-2793	549	2	2003	2003	NUM
taxlaw-2793	549	3	]	]	PUNCT
taxlaw-2793	549	4	61	61	NUM
taxlaw-2793	549	5	,	,	PUNCT
taxlaw-2793	549	6	supra	supra	NOUN
taxlaw-2793	549	7	note	note	NOUN
taxlaw-2793	549	8	120	120	NUM
taxlaw-2793	549	9	;	;	PUNCT
taxlaw-2793	549	10	provisions	provision	NOUN
taxlaw-2793	549	11	concerning	concern	VERB
taxlaw-2793	549	12	the	the	DET
taxlaw-2793	549	13	administration	administration	NOUN
taxlaw-2793	549	14	of	of	ADP
taxlaw-2793	549	15	foreignfunded	foreignfunded	ADJ
taxlaw-2793	549	16	venture	venture	NOUN
taxlaw-2793	549	17	investment	investment	NOUN
taxlaw-2793	549	18	enterprises	enterprise	NOUN
taxlaw-2793	549	19	,	,	PUNCT
taxlaw-2793	549	20	supra	supra	PROPN
taxlaw-2793	549	21	note	note	NOUN
taxlaw-2793	549	22	47	47	NUM
taxlaw-2793	549	23	.	.	PUNCT
taxlaw-2793	550	1	144	144	NUM
taxlaw-2793	550	2	.	.	PUNCT
taxlaw-2793	550	3	guo	guo	PROPN
taxlaw-2793	550	4	shui	shui	PROPN
taxlaw-2793	550	5	han	han	PROPN
taxlaw-2793	551	1	[	[	X
taxlaw-2793	551	2	2009	2009	NUM
taxlaw-2793	551	3	]	]	PUNCT
taxlaw-2793	551	4	47	47	NUM
taxlaw-2793	552	1	[	[	X
taxlaw-2793	552	2	notice	notice	NOUN
taxlaw-2793	552	3	regarding	regard	VERB
taxlaw-2793	552	4	the	the	DET
taxlaw-2793	552	5	withholding	withholding	NOUN
taxlaw-2793	552	6	of	of	ADP
taxlaw-2793	552	7	enterprise	enterprise	NOUN
taxlaw-2793	552	8	income	income	NOUN
taxlaw-2793	552	9	tax	tax	NOUN
taxlaw-2793	552	10	with	with	ADP
taxlaw-2793	552	11	respect	respect	NOUN
taxlaw-2793	552	12	to	to	ADP
taxlaw-2793	552	13	dividends	dividend	NOUN
taxlaw-2793	552	14	and	and	CCONJ
taxlaw-2793	552	15	interest	interest	NOUN
taxlaw-2793	552	16	paid	pay	VERB
taxlaw-2793	552	17	to	to	PART
taxlaw-2793	552	18	qfii	qfii	VERB
taxlaw-2793	552	19	by	by	ADP
taxlaw-2793	552	20	chinese	chinese	ADJ
taxlaw-2793	552	21	resident	resident	ADJ
taxlaw-2793	552	22	enterprises	enterprise	NOUN
taxlaw-2793	552	23	]	]	PUNCT
taxlaw-2793	552	24	(	(	PUNCT
taxlaw-2793	552	25	promulgated	promulgate	VERB
taxlaw-2793	552	26	by	by	ADP
taxlaw-2793	552	27	the	the	DET
taxlaw-2793	552	28	state	state	NOUN
taxlaw-2793	552	29	admin	admin	PROPN
taxlaw-2793	552	30	.	.	PUNCT
taxlaw-2793	552	31	of	of	ADP
taxlaw-2793	552	32	taxation	taxation	NOUN
taxlaw-2793	552	33	,	,	PUNCT
taxlaw-2793	552	34	jan	jan	PROPN
taxlaw-2793	552	35	.	.	PROPN
taxlaw-2793	552	36	23	23	NUM
taxlaw-2793	552	37	,	,	PUNCT
taxlaw-2793	552	38	2009	2009	NUM
taxlaw-2793	552	39	)	)	PUNCT
taxlaw-2793	553	1	[	[	X
taxlaw-2793	553	2	hereinafter	hereinafter	NOUN
taxlaw-2793	553	3	guo	guo	PROPN
taxlaw-2793	553	4	shui	shui	PROPN
taxlaw-2793	553	5	han	han	PROPN
taxlaw-2793	554	1	[	[	X
taxlaw-2793	554	2	2009	2009	NUM
taxlaw-2793	554	3	]	]	PUNCT
taxlaw-2793	554	4	47	47	NUM
taxlaw-2793	554	5	]	]	PUNCT
taxlaw-2793	554	6	.	.	PUNCT
taxlaw-2793	555	1	145	145	NUM
taxlaw-2793	555	2	.	.	PUNCT
taxlaw-2793	556	1	see	see	VERB
taxlaw-2793	556	2	supra	supra	PROPN
taxlaw-2793	556	3	notes	note	VERB
taxlaw-2793	556	4	73–75	73–75	PROPN
taxlaw-2793	556	5	and	and	CCONJ
taxlaw-2793	556	6	accompanying	accompany	VERB
taxlaw-2793	556	7	text	text	NOUN
taxlaw-2793	556	8	;	;	PUNCT
taxlaw-2793	556	9	see	see	VERB
taxlaw-2793	556	10	also	also	ADV
taxlaw-2793	556	11	jinji	jinji	PROPN
taxlaw-2793	556	12	wei	wei	PROPN
taxlaw-2793	556	13	,	,	PUNCT
taxlaw-2793	556	14	a	a	DET
taxlaw-2793	556	15	view	view	NOUN
taxlaw-2793	556	16	on	on	ADP
taxlaw-2793	556	17	74	74	NUM
taxlaw-2793	556	18	columbia	columbia	NOUN
taxlaw-2793	556	19	jour'al	jour'al	PROPN
taxlaw-2793	556	20	of	of	ADP
taxlaw-2793	556	21	tax	tax	NOUN
taxlaw-2793	556	22	law	law	NOUN
taxlaw-2793	557	1	[	[	X
taxlaw-2793	557	2	vol	vol	NOUN
taxlaw-2793	557	3	.	.	PUNCT
taxlaw-2793	558	1	1:46	1:46	NUM
taxlaw-2793	558	2	that	that	SCONJ
taxlaw-2793	558	3	it	it	PRON
taxlaw-2793	558	4	could	could	AUX
taxlaw-2793	558	5	be	be	AUX
taxlaw-2793	558	6	read	read	VERB
taxlaw-2793	558	7	as	as	ADP
taxlaw-2793	558	8	resolving	resolve	VERB
taxlaw-2793	558	9	an	an	DET
taxlaw-2793	558	10	issue	issue	NOUN
taxlaw-2793	558	11	regarding	regard	VERB
taxlaw-2793	558	12	“	"	PUNCT
taxlaw-2793	558	13	establishment	establishment	NOUN
taxlaw-2793	558	14	”	"	PUNCT
taxlaw-2793	558	15	for	for	ADP
taxlaw-2793	558	16	qfiis	qfiis	NOUN
taxlaw-2793	558	17	.	.	PUNCT
taxlaw-2793	559	1	as	as	SCONJ
taxlaw-2793	559	2	discussed	discuss	VERB
taxlaw-2793	559	3	in	in	ADP
taxlaw-2793	559	4	section	section	NOUN
taxlaw-2793	559	5	ii.a	ii.a	PROPN
taxlaw-2793	559	6	,	,	PUNCT
taxlaw-2793	559	7	under	under	ADP
taxlaw-2793	559	8	the	the	DET
taxlaw-2793	559	9	eit	eit	PROPN
taxlaw-2793	559	10	law	law	NOUN
taxlaw-2793	559	11	implementation	implementation	NOUN
taxlaw-2793	559	12	regulations	regulation	NOUN
taxlaw-2793	559	13	,	,	PUNCT
taxlaw-2793	559	14	a	a	DET
taxlaw-2793	559	15	foreign	foreign	ADJ
taxlaw-2793	559	16	entity	entity	NOUN
taxlaw-2793	559	17	may	may	AUX
taxlaw-2793	559	18	be	be	AUX
taxlaw-2793	559	19	deemed	deem	VERB
taxlaw-2793	559	20	to	to	PART
taxlaw-2793	559	21	have	have	VERB
taxlaw-2793	559	22	an	an	DET
taxlaw-2793	559	23	“	"	PUNCT
taxlaw-2793	559	24	establishment	establishment	NOUN
taxlaw-2793	559	25	”	"	PUNCT
taxlaw-2793	559	26	in	in	ADP
taxlaw-2793	559	27	china	china	PROPN
taxlaw-2793	559	28	by	by	ADP
taxlaw-2793	559	29	operating	operate	VERB
taxlaw-2793	559	30	through	through	ADP
taxlaw-2793	559	31	a	a	DET
taxlaw-2793	559	32	business	business	NOUN
taxlaw-2793	559	33	agent	agent	NOUN
taxlaw-2793	559	34	,	,	PUNCT
taxlaw-2793	559	35	even	even	ADV
taxlaw-2793	559	36	one	one	NUM
taxlaw-2793	559	37	that	that	PRON
taxlaw-2793	559	38	is	be	AUX
taxlaw-2793	559	39	independent	independent	ADJ
taxlaw-2793	559	40	in	in	ADP
taxlaw-2793	559	41	nature.146	nature.146	PROPN
taxlaw-2793	559	42	under	under	ADP
taxlaw-2793	559	43	this	this	DET
taxlaw-2793	559	44	regulatory	regulatory	ADJ
taxlaw-2793	559	45	language	language	NOUN
taxlaw-2793	559	46	,	,	PUNCT
taxlaw-2793	559	47	the	the	DET
taxlaw-2793	559	48	qfiis	qfiis	NOUN
taxlaw-2793	559	49	—	—	PUNCT
taxlaw-2793	559	50	foreign	foreign	ADJ
taxlaw-2793	559	51	mutual	mutual	ADJ
taxlaw-2793	559	52	funds	fund	NOUN
taxlaw-2793	559	53	,	,	PUNCT
taxlaw-2793	559	54	insurance	insurance	NOUN
taxlaw-2793	559	55	companies	company	NOUN
taxlaw-2793	559	56	,	,	PUNCT
taxlaw-2793	559	57	and	and	CCONJ
taxlaw-2793	559	58	other	other	ADJ
taxlaw-2793	559	59	asset	asset	NOUN
taxlaw-2793	559	60	management	management	NOUN
taxlaw-2793	559	61	companies	company	NOUN
taxlaw-2793	559	62	—	—	PUNCT
taxlaw-2793	559	63	may	may	AUX
taxlaw-2793	559	64	all	all	PRON
taxlaw-2793	559	65	theoretically	theoretically	ADV
taxlaw-2793	559	66	be	be	AUX
taxlaw-2793	559	67	deemed	deem	VERB
taxlaw-2793	559	68	to	to	PART
taxlaw-2793	559	69	have	have	VERB
taxlaw-2793	559	70	establishments	establishment	NOUN
taxlaw-2793	559	71	in	in	ADP
taxlaw-2793	559	72	china	china	PROPN
taxlaw-2793	559	73	via	via	ADP
taxlaw-2793	559	74	their	their	PRON
taxlaw-2793	559	75	onshore	onshore	ADJ
taxlaw-2793	559	76	custodians	custodian	NOUN
taxlaw-2793	559	77	and	and	CCONJ
taxlaw-2793	559	78	trading	trading	NOUN
taxlaw-2793	559	79	agents	agent	NOUN
taxlaw-2793	559	80	.	.	PUNCT
taxlaw-2793	560	1	although	although	SCONJ
taxlaw-2793	560	2	this	this	DET
taxlaw-2793	560	3	issue	issue	NOUN
taxlaw-2793	560	4	may	may	AUX
taxlaw-2793	560	5	be	be	AUX
taxlaw-2793	560	6	mitigated	mitigate	VERB
taxlaw-2793	560	7	for	for	ADP
taxlaw-2793	560	8	qfiis	qfiis	NOUN
taxlaw-2793	560	9	that	that	PRON
taxlaw-2793	560	10	are	be	AUX
taxlaw-2793	560	11	eligible	eligible	ADJ
taxlaw-2793	560	12	for	for	ADP
taxlaw-2793	560	13	treaty	treaty	NOUN
taxlaw-2793	560	14	benefits	benefit	NOUN
taxlaw-2793	560	15	(	(	PUNCT
taxlaw-2793	560	16	as	as	SCONJ
taxlaw-2793	560	17	treaties	treaty	NOUN
taxlaw-2793	560	18	generally	generally	ADV
taxlaw-2793	560	19	provide	provide	VERB
taxlaw-2793	560	20	that	that	SCONJ
taxlaw-2793	560	21	the	the	DET
taxlaw-2793	560	22	conduct	conduct	NOUN
taxlaw-2793	560	23	of	of	ADP
taxlaw-2793	560	24	business	business	NOUN
taxlaw-2793	560	25	through	through	ADP
taxlaw-2793	560	26	independent	independent	ADJ
taxlaw-2793	560	27	agents	agent	NOUN
taxlaw-2793	560	28	does	do	AUX
taxlaw-2793	560	29	not	not	PART
taxlaw-2793	560	30	give	give	VERB
taxlaw-2793	560	31	rise	rise	NOUN
taxlaw-2793	560	32	to	to	ADP
taxlaw-2793	560	33	permanent	permanent	ADJ
taxlaw-2793	560	34	establishments),147	establishments),147	PROPN
taxlaw-2793	560	35	not	not	PART
taxlaw-2793	560	36	all	all	PRON
taxlaw-2793	560	37	qfiis	qfiis	NOUN
taxlaw-2793	560	38	(	(	PUNCT
taxlaw-2793	560	39	or	or	CCONJ
taxlaw-2793	560	40	all	all	DET
taxlaw-2793	560	41	customers	customer	NOUN
taxlaw-2793	560	42	that	that	PRON
taxlaw-2793	560	43	have	have	VERB
taxlaw-2793	560	44	accounts	account	NOUN
taxlaw-2793	560	45	with	with	ADP
taxlaw-2793	560	46	qfiis	qfiis	NOUN
taxlaw-2793	560	47	)	)	PUNCT
taxlaw-2793	560	48	are	be	AUX
taxlaw-2793	560	49	formed	form	VERB
taxlaw-2793	560	50	in	in	ADP
taxlaw-2793	560	51	treaty	treaty	NOUN
taxlaw-2793	560	52	jurisdictions	jurisdiction	NOUN
taxlaw-2793	560	53	.	.	PUNCT
taxlaw-2793	561	1	therefore	therefore	ADV
taxlaw-2793	561	2	,	,	PUNCT
taxlaw-2793	561	3	the	the	DET
taxlaw-2793	561	4	question	question	NOUN
taxlaw-2793	561	5	whether	whether	SCONJ
taxlaw-2793	561	6	such	such	ADJ
taxlaw-2793	561	7	foreign	foreign	ADJ
taxlaw-2793	561	8	investors	investor	NOUN
taxlaw-2793	561	9	could	could	AUX
taxlaw-2793	561	10	be	be	AUX
taxlaw-2793	561	11	deemed	deem	VERB
taxlaw-2793	561	12	to	to	PART
taxlaw-2793	561	13	have	have	VERB
taxlaw-2793	561	14	“	"	PUNCT
taxlaw-2793	561	15	establishment	establishment	NOUN
taxlaw-2793	561	16	”	"	PUNCT
taxlaw-2793	561	17	in	in	ADP
taxlaw-2793	561	18	china	china	PROPN
taxlaw-2793	561	19	may	may	AUX
taxlaw-2793	561	20	remain	remain	VERB
taxlaw-2793	561	21	unanswered	unanswered	ADJ
taxlaw-2793	561	22	.	.	PUNCT
taxlaw-2793	562	1	circular	circular	ADJ
taxlaw-2793	562	2	47	47	NUM
taxlaw-2793	562	3	,	,	PUNCT
taxlaw-2793	562	4	by	by	ADP
taxlaw-2793	562	5	providing	provide	VERB
taxlaw-2793	562	6	for	for	ADP
taxlaw-2793	562	7	the	the	DET
taxlaw-2793	562	8	imposition	imposition	NOUN
taxlaw-2793	562	9	of	of	ADP
taxlaw-2793	562	10	withholding	withholding	NOUN
taxlaw-2793	562	11	tax	tax	NOUN
taxlaw-2793	562	12	on	on	ADP
taxlaw-2793	562	13	qfiis	qfiis	NOUN
taxlaw-2793	562	14	,	,	PUNCT
taxlaw-2793	562	15	could	could	AUX
taxlaw-2793	562	16	be	be	AUX
taxlaw-2793	562	17	read	read	VERB
taxlaw-2793	562	18	as	as	ADP
taxlaw-2793	562	19	conclusively	conclusively	ADV
taxlaw-2793	562	20	addressing	address	VERB
taxlaw-2793	562	21	this	this	DET
taxlaw-2793	562	22	issue	issue	NOUN
taxlaw-2793	562	23	:	:	PUNCT
taxlaw-2793	562	24	since	since	SCONJ
taxlaw-2793	562	25	all	all	DET
taxlaw-2793	562	26	qfiis	qfiis	NOUN
taxlaw-2793	562	27	,	,	PUNCT
taxlaw-2793	562	28	regardless	regardless	ADV
taxlaw-2793	562	29	of	of	ADP
taxlaw-2793	562	30	whether	whether	SCONJ
taxlaw-2793	562	31	they	they	PRON
taxlaw-2793	562	32	can	can	AUX
taxlaw-2793	562	33	claim	claim	VERB
taxlaw-2793	562	34	the	the	DET
taxlaw-2793	562	35	benefits	benefit	NOUN
taxlaw-2793	562	36	of	of	ADP
taxlaw-2793	562	37	tax	tax	NOUN
taxlaw-2793	562	38	treaties,148	treaties,148	NOUN
taxlaw-2793	562	39	are	be	AUX
taxlaw-2793	562	40	treated	treat	VERB
taxlaw-2793	562	41	as	as	ADP
taxlaw-2793	562	42	subject	subject	ADJ
taxlaw-2793	562	43	to	to	ADP
taxlaw-2793	562	44	the	the	DET
taxlaw-2793	562	45	withholding	withholding	NOUN
taxlaw-2793	562	46	tax	tax	NOUN
taxlaw-2793	562	47	and	and	CCONJ
taxlaw-2793	562	48	not	not	PART
taxlaw-2793	562	49	net	net	ADJ
taxlaw-2793	562	50	-	-	PUNCT
taxlaw-2793	562	51	income	income	NOUN
taxlaw-2793	562	52	basis	basis	NOUN
taxlaw-2793	562	53	tax	tax	NOUN
taxlaw-2793	562	54	,	,	PUNCT
taxlaw-2793	562	55	it	it	PRON
taxlaw-2793	562	56	could	could	AUX
taxlaw-2793	562	57	be	be	AUX
taxlaw-2793	562	58	inferred	infer	VERB
taxlaw-2793	562	59	that	that	SCONJ
taxlaw-2793	562	60	no	no	DET
taxlaw-2793	562	61	qfii	qfii	NOUN
taxlaw-2793	562	62	is	be	AUX
taxlaw-2793	562	63	deemed	deem	VERB
taxlaw-2793	562	64	to	to	PART
taxlaw-2793	562	65	have	have	VERB
taxlaw-2793	562	66	an	an	DET
taxlaw-2793	562	67	“	"	PUNCT
taxlaw-2793	562	68	establishment	establishment	NOUN
taxlaw-2793	562	69	”	"	PUNCT
taxlaw-2793	562	70	in	in	ADP
taxlaw-2793	562	71	china	china	PROPN
taxlaw-2793	562	72	through	through	ADP
taxlaw-2793	562	73	actions	action	NOUN
taxlaw-2793	562	74	by	by	ADP
taxlaw-2793	562	75	independent	independent	ADJ
taxlaw-2793	562	76	agents	agent	NOUN
taxlaw-2793	562	77	alone.149	alone.149	VERB
taxlaw-2793	562	78	this	this	DET
taxlaw-2793	562	79	reading	reading	NOUN
taxlaw-2793	562	80	of	of	ADP
taxlaw-2793	562	81	circular	circular	ADJ
taxlaw-2793	562	82	47	47	NUM
taxlaw-2793	562	83	,	,	PUNCT
taxlaw-2793	562	84	however	however	ADV
taxlaw-2793	562	85	,	,	PUNCT
taxlaw-2793	562	86	is	be	AUX
taxlaw-2793	562	87	contradicted	contradict	VERB
taxlaw-2793	562	88	by	by	ADP
taxlaw-2793	562	89	another	another	DET
taxlaw-2793	562	90	regulation	regulation	NOUN
taxlaw-2793	562	91	the	the	DET
taxlaw-2793	562	92	sat	sit	VERB
taxlaw-2793	562	93	issued	issue	VERB
taxlaw-2793	562	94	during	during	ADP
taxlaw-2793	562	95	the	the	DET
taxlaw-2793	562	96	same	same	ADJ
taxlaw-2793	562	97	week	week	NOUN
taxlaw-2793	562	98	.	.	PUNCT
taxlaw-2793	563	1	in	in	ADP
taxlaw-2793	563	2	this	this	DET
taxlaw-2793	563	3	latter	latter	ADJ
taxlaw-2793	563	4	,	,	PUNCT
taxlaw-2793	563	5	widely	widely	ADV
taxlaw-2793	563	6	discussed	discuss	VERB
taxlaw-2793	563	7	regulation	regulation	NOUN
taxlaw-2793	563	8	(	(	PUNCT
taxlaw-2793	563	9	decree	decree	NOUN
taxlaw-2793	563	10	19),150	19),150	NUM
taxlaw-2793	563	11	the	the	DET
taxlaw-2793	563	12	sat	sat	NOUN
taxlaw-2793	563	13	requires	require	VERB
taxlaw-2793	563	14	all	all	DET
taxlaw-2793	563	15	nonresident	nonresident	ADJ
taxlaw-2793	563	16	enterprises	enterprise	NOUN
taxlaw-2793	563	17	that	that	PRON
taxlaw-2793	563	18	provide	provide	VERB
taxlaw-2793	563	19	labor	labor	NOUN
taxlaw-2793	563	20	services151	services151	PROPN
taxlaw-2793	563	21	in	in	ADP
taxlaw-2793	563	22	china	china	PROPN
taxlaw-2793	563	23	to	to	ADP
taxlaw-2793	563	24	(	(	PUNCT
taxlaw-2793	563	25	1	1	X
taxlaw-2793	563	26	)	)	PUNCT
taxlaw-2793	563	27	register	register	VERB
taxlaw-2793	563	28	for	for	ADP
taxlaw-2793	563	29	tax	tax	NOUN
taxlaw-2793	563	30	purposes	purpose	NOUN
taxlaw-2793	563	31	shortly	shortly	ADV
taxlaw-2793	563	32	after	after	ADP
taxlaw-2793	563	33	entering	enter	VERB
taxlaw-2793	563	34	qualified	qualified	ADJ
taxlaw-2793	563	35	foreign	foreign	ADJ
taxlaw-2793	563	36	institutional	institutional	ADJ
taxlaw-2793	563	37	investors	investor	NOUN
taxlaw-2793	563	38	in	in	ADP
taxlaw-2793	563	39	china	china	PROPN
taxlaw-2793	563	40	,	,	PUNCT
taxlaw-2793	563	41	56	56	NUM
taxlaw-2793	563	42	tax	tax	NOUN
taxlaw-2793	563	43	notes	note	NOUN
taxlaw-2793	563	44	int’l	int’l	ADJ
taxlaw-2793	563	45	275	275	NUM
taxlaw-2793	563	46	,	,	PUNCT
taxlaw-2793	563	47	277	277	NUM
taxlaw-2793	563	48	(	(	PUNCT
taxlaw-2793	563	49	2009	2009	NUM
taxlaw-2793	563	50	)	)	PUNCT
taxlaw-2793	563	51	.	.	PUNCT
taxlaw-2793	564	1	the	the	DET
taxlaw-2793	564	2	regulation	regulation	NOUN
taxlaw-2793	564	3	remains	remain	VERB
taxlaw-2793	564	4	silent	silent	ADJ
taxlaw-2793	564	5	,	,	PUNCT
taxlaw-2793	564	6	however	however	ADV
taxlaw-2793	564	7	,	,	PUNCT
taxlaw-2793	564	8	on	on	ADP
taxlaw-2793	564	9	whether	whether	SCONJ
taxlaw-2793	564	10	and	and	CCONJ
taxlaw-2793	564	11	how	how	SCONJ
taxlaw-2793	564	12	capital	capital	NOUN
taxlaw-2793	564	13	gain	gain	NOUN
taxlaw-2793	564	14	realized	realize	VERB
taxlaw-2793	564	15	by	by	ADP
taxlaw-2793	564	16	qfiis	qfiis	NOUN
taxlaw-2793	564	17	is	be	AUX
taxlaw-2793	564	18	to	to	PART
taxlaw-2793	564	19	be	be	AUX
taxlaw-2793	564	20	taxed	tax	VERB
taxlaw-2793	564	21	,	,	PUNCT
taxlaw-2793	564	22	thus	thus	ADV
taxlaw-2793	564	23	leaving	leave	VERB
taxlaw-2793	564	24	a	a	DET
taxlaw-2793	564	25	large	large	ADJ
taxlaw-2793	564	26	vacuum	vacuum	NOUN
taxlaw-2793	564	27	in	in	ADP
taxlaw-2793	564	28	this	this	DET
taxlaw-2793	564	29	area	area	NOUN
taxlaw-2793	564	30	.	.	PUNCT
taxlaw-2793	565	1	146	146	NUM
taxlaw-2793	565	2	.	.	PUNCT
taxlaw-2793	565	3	see	see	VERB
taxlaw-2793	565	4	eit	eit	PROPN
taxlaw-2793	565	5	law	law	PROPN
taxlaw-2793	565	6	ir	ir	PROPN
taxlaw-2793	565	7	,	,	PUNCT
taxlaw-2793	565	8	supra	supra	PROPN
taxlaw-2793	565	9	note	note	NOUN
taxlaw-2793	565	10	12	12	NUM
taxlaw-2793	565	11	.	.	PUNCT
taxlaw-2793	566	1	147	147	NUM
taxlaw-2793	566	2	.	.	PUNCT
taxlaw-2793	567	1	see	see	VERB
taxlaw-2793	567	2	,	,	PUNCT
taxlaw-2793	567	3	e.g.	e.g.	ADV
taxlaw-2793	567	4	,	,	PUNCT
taxlaw-2793	567	5	united	united	PROPN
taxlaw-2793	567	6	nations	nations	PROPN
taxlaw-2793	567	7	model	model	PROPN
taxlaw-2793	567	8	double	double	PROPN
taxlaw-2793	567	9	taxation	taxation	NOUN
taxlaw-2793	567	10	convention	convention	NOUN
taxlaw-2793	567	11	between	between	ADP
taxlaw-2793	567	12	developed	developed	ADJ
taxlaw-2793	567	13	and	and	CCONJ
taxlaw-2793	567	14	developing	develop	VERB
taxlaw-2793	567	15	countries	country	NOUN
taxlaw-2793	567	16	(	(	PUNCT
taxlaw-2793	567	17	2001	2001	NUM
taxlaw-2793	567	18	)	)	PUNCT
taxlaw-2793	567	19	art	art	NOUN
taxlaw-2793	567	20	.	.	PUNCT
taxlaw-2793	568	1	14	14	NUM
taxlaw-2793	568	2	.	.	X
taxlaw-2793	568	3	148	148	NUM
taxlaw-2793	568	4	.	.	PUNCT
taxlaw-2793	569	1	guo	guo	PROPN
taxlaw-2793	569	2	shui	shui	PROPN
taxlaw-2793	569	3	han	han	PROPN
taxlaw-2793	570	1	[	[	X
taxlaw-2793	570	2	2009	2009	NUM
taxlaw-2793	570	3	]	]	PUNCT
taxlaw-2793	570	4	47	47	NUM
taxlaw-2793	570	5	,	,	PUNCT
taxlaw-2793	570	6	supra	supra	PROPN
taxlaw-2793	570	7	note	note	NOUN
taxlaw-2793	570	8	144	144	NUM
taxlaw-2793	570	9	.	.	NOUN
taxlaw-2793	570	10	149	149	NUM
taxlaw-2793	570	11	.	.	PUNCT
taxlaw-2793	571	1	under	under	ADP
taxlaw-2793	571	2	eit	eit	PROPN
taxlaw-2793	571	3	law	law	PROPN
taxlaw-2793	571	4	ir	ir	PROPN
taxlaw-2793	571	5	,	,	PUNCT
taxlaw-2793	571	6	income	income	NOUN
taxlaw-2793	571	7	is	be	AUX
taxlaw-2793	571	8	effectively	effectively	ADV
taxlaw-2793	571	9	connected	connect	VERB
taxlaw-2793	571	10	with	with	ADP
taxlaw-2793	571	11	an	an	DET
taxlaw-2793	571	12	“	"	PUNCT
taxlaw-2793	571	13	establishment	establishment	NOUN
taxlaw-2793	571	14	”	"	PUNCT
taxlaw-2793	571	15	if	if	SCONJ
taxlaw-2793	571	16	the	the	DET
taxlaw-2793	571	17	“	"	PUNCT
taxlaw-2793	571	18	establishment	establishment	NOUN
taxlaw-2793	571	19	”	"	PUNCT
taxlaw-2793	571	20	“	"	PUNCT
taxlaw-2793	571	21	possesses	possesse	NOUN
taxlaw-2793	571	22	,	,	PUNCT
taxlaw-2793	571	23	manages	manage	VERB
taxlaw-2793	571	24	,	,	PUNCT
taxlaw-2793	571	25	or	or	CCONJ
taxlaw-2793	571	26	controls	control	VERB
taxlaw-2793	571	27	properties	property	NOUN
taxlaw-2793	571	28	through	through	ADP
taxlaw-2793	571	29	which	which	PRON
taxlaw-2793	571	30	income	income	NOUN
taxlaw-2793	571	31	is	be	AUX
taxlaw-2793	571	32	earned	earn	VERB
taxlaw-2793	571	33	.	.	PUNCT
taxlaw-2793	571	34	”	"	PUNCT
taxlaw-2793	572	1	eit	eit	PROPN
taxlaw-2793	572	2	law	law	PROPN
taxlaw-2793	572	3	ir	ir	PROPN
taxlaw-2793	572	4	,	,	PUNCT
taxlaw-2793	572	5	supra	supra	PROPN
taxlaw-2793	572	6	note	note	NOUN
taxlaw-2793	572	7	12	12	NUM
taxlaw-2793	572	8	,	,	PUNCT
taxlaw-2793	572	9	art	art	NOUN
taxlaw-2793	572	10	.	.	PUNCT
taxlaw-2793	573	1	8	8	X
taxlaw-2793	573	2	.	.	PUNCT
taxlaw-2793	574	1	since	since	SCONJ
taxlaw-2793	574	2	the	the	DET
taxlaw-2793	574	3	securities	security	NOUN
taxlaw-2793	574	4	owned	own	VERB
taxlaw-2793	574	5	by	by	ADP
taxlaw-2793	574	6	qfiis	qfiis	NOUN
taxlaw-2793	574	7	are	be	AUX
taxlaw-2793	574	8	held	hold	VERB
taxlaw-2793	574	9	(	(	PUNCT
taxlaw-2793	574	10	possessed	possess	VERB
taxlaw-2793	574	11	)	)	PUNCT
taxlaw-2793	574	12	by	by	ADP
taxlaw-2793	574	13	onshore	onshore	NOUN
taxlaw-2793	574	14	custodians	custodian	NOUN
taxlaw-2793	574	15	,	,	PUNCT
taxlaw-2793	574	16	it	it	PRON
taxlaw-2793	574	17	is	be	AUX
taxlaw-2793	574	18	unlikely	unlikely	ADJ
taxlaw-2793	574	19	that	that	SCONJ
taxlaw-2793	574	20	such	such	ADJ
taxlaw-2793	574	21	custodians	custodian	NOUN
taxlaw-2793	574	22	are	be	AUX
taxlaw-2793	574	23	deemed	deem	VERB
taxlaw-2793	574	24	to	to	PART
taxlaw-2793	574	25	be	be	AUX
taxlaw-2793	574	26	establishments	establishment	NOUN
taxlaw-2793	574	27	but	but	CCONJ
taxlaw-2793	574	28	the	the	DET
taxlaw-2793	574	29	interest	interest	NOUN
taxlaw-2793	574	30	and	and	CCONJ
taxlaw-2793	574	31	dividend	dividend	NOUN
taxlaw-2793	574	32	income	income	NOUN
taxlaw-2793	574	33	is	be	AUX
taxlaw-2793	574	34	not	not	PART
taxlaw-2793	574	35	deemed	deem	VERB
taxlaw-2793	574	36	to	to	PART
taxlaw-2793	574	37	be	be	AUX
taxlaw-2793	574	38	“	"	PUNCT
taxlaw-2793	574	39	effectively	effectively	ADV
taxlaw-2793	574	40	connected	connect	VERB
taxlaw-2793	574	41	.	.	PUNCT
taxlaw-2793	574	42	”	"	PUNCT
taxlaw-2793	575	1	150	150	NUM
taxlaw-2793	575	2	.	.	PUNCT
taxlaw-2793	575	3	see	see	VERB
taxlaw-2793	575	4	state	state	PROPN
taxlaw-2793	575	5	administration	administration	NOUN
taxlaw-2793	575	6	of	of	ADP
taxlaw-2793	575	7	taxation	taxation	NOUN
taxlaw-2793	575	8	decree	decree	NOUN
taxlaw-2793	575	9	[	[	X
taxlaw-2793	575	10	2009	2009	NUM
taxlaw-2793	575	11	]	]	SYM
taxlaw-2793	575	12	19	19	NUM
taxlaw-2793	576	1	[	[	X
taxlaw-2793	576	2	provisional	provisional	ADJ
taxlaw-2793	576	3	administrative	administrative	ADJ
taxlaw-2793	576	4	measures	measure	NOUN
taxlaw-2793	576	5	on	on	ADP
taxlaw-2793	576	6	the	the	DET
taxlaw-2793	576	7	tax	tax	NOUN
taxlaw-2793	576	8	administration	administration	NOUN
taxlaw-2793	576	9	of	of	ADP
taxlaw-2793	576	10	contract	contract	NOUN
taxlaw-2793	576	11	projects	project	NOUN
taxlaw-2793	576	12	and	and	CCONJ
taxlaw-2793	576	13	service	service	NOUN
taxlaw-2793	576	14	provisions	provision	NOUN
taxlaw-2793	576	15	for	for	ADP
taxlaw-2793	576	16	nonresidents	nonresident	NOUN
taxlaw-2793	576	17	]	]	PUNCT
taxlaw-2793	576	18	(	(	PUNCT
taxlaw-2793	576	19	promulgated	promulgate	VERB
taxlaw-2793	576	20	by	by	ADP
taxlaw-2793	576	21	the	the	DET
taxlaw-2793	576	22	state	state	NOUN
taxlaw-2793	576	23	admin	admin	PROPN
taxlaw-2793	576	24	.	.	PUNCT
taxlaw-2793	576	25	of	of	ADP
taxlaw-2793	576	26	taxation	taxation	NOUN
taxlaw-2793	576	27	,	,	PUNCT
taxlaw-2793	576	28	jan	jan	PROPN
taxlaw-2793	576	29	.	.	PROPN
taxlaw-2793	576	30	20	20	NUM
taxlaw-2793	576	31	,	,	PUNCT
taxlaw-2793	576	32	2009	2009	NUM
taxlaw-2793	576	33	,	,	PUNCT
taxlaw-2793	576	34	effective	effective	ADJ
taxlaw-2793	576	35	mar	mar	PROPN
taxlaw-2793	576	36	.	.	PROPN
taxlaw-2793	576	37	1	1	NUM
taxlaw-2793	576	38	,	,	PUNCT
taxlaw-2793	576	39	2009	2009	NUM
taxlaw-2793	576	40	)	)	PUNCT
taxlaw-2793	577	1	[	[	X
taxlaw-2793	577	2	hereinafter	hereinafter	NOUN
taxlaw-2793	577	3	state	state	NOUN
taxlaw-2793	577	4	administration	administration	NOUN
taxlaw-2793	577	5	of	of	ADP
taxlaw-2793	577	6	taxation	taxation	NOUN
taxlaw-2793	577	7	decree	decree	NOUN
taxlaw-2793	577	8	[	[	X
taxlaw-2793	577	9	2009	2009	NUM
taxlaw-2793	577	10	]	]	PUNCT
taxlaw-2793	577	11	19	19	NUM
taxlaw-2793	577	12	]	]	PUNCT
taxlaw-2793	577	13	;	;	PUNCT
taxlaw-2793	577	14	vivian	vivian	PROPN
taxlaw-2793	577	15	jiang	jiang	PROPN
taxlaw-2793	577	16	&	&	CCONJ
taxlaw-2793	577	17	koko	koko	PROPN
taxlaw-2793	577	18	tang	tang	PROPN
taxlaw-2793	577	19	,	,	PUNCT
taxlaw-2793	577	20	china	china	PROPN
taxlaw-2793	577	21	issues	issue	NOUN
taxlaw-2793	577	22	guidance	guidance	VERB
taxlaw-2793	577	23	on	on	ADP
taxlaw-2793	577	24	tax	tax	NOUN
taxlaw-2793	577	25	treatment	treatment	NOUN
taxlaw-2793	577	26	of	of	ADP
taxlaw-2793	577	27	'	'	PUNCT
taxlaw-2793	577	28	onresidents	onresident	NOUN
taxlaw-2793	577	29	on	on	ADP
taxlaw-2793	577	30	contract	contract	NOUN
taxlaw-2793	577	31	projects	project	NOUN
taxlaw-2793	577	32	,	,	PUNCT
taxlaw-2793	577	33	2009	2009	NUM
taxlaw-2793	577	34	worldwide	worldwide	ADJ
taxlaw-2793	577	35	tax	tax	PROPN
taxlaw-2793	577	36	daily	daily	PROPN
taxlaw-2793	577	37	,	,	PUNCT
taxlaw-2793	577	38	feb	feb	PROPN
taxlaw-2793	577	39	.	.	PROPN
taxlaw-2793	577	40	24	24	NUM
taxlaw-2793	577	41	,	,	PUNCT
taxlaw-2793	577	42	2009	2009	NUM
taxlaw-2793	577	43	,	,	PUNCT
taxlaw-2793	577	44	at	at	ADP
taxlaw-2793	577	45	34–35	34–35	NUM
taxlaw-2793	577	46	.	.	PUNCT
taxlaw-2793	578	1	151	151	NUM
taxlaw-2793	578	2	.	.	PUNCT
taxlaw-2793	579	1	all	all	DET
taxlaw-2793	579	2	labor	labor	NOUN
taxlaw-2793	579	3	services	service	NOUN
taxlaw-2793	579	4	are	be	AUX
taxlaw-2793	579	5	included	include	VERB
taxlaw-2793	579	6	in	in	ADP
taxlaw-2793	579	7	the	the	DET
taxlaw-2793	579	8	scope	scope	NOUN
taxlaw-2793	579	9	of	of	ADP
taxlaw-2793	579	10	the	the	DET
taxlaw-2793	579	11	regulation	regulation	NOUN
taxlaw-2793	579	12	.	.	PUNCT
taxlaw-2793	580	1	see	see	VERB
taxlaw-2793	580	2	state	state	PROPN
taxlaw-2793	580	3	administration	administration	NOUN
taxlaw-2793	580	4	of	of	ADP
taxlaw-2793	580	5	taxation	taxation	NOUN
taxlaw-2793	580	6	decree	decree	NOUN
taxlaw-2793	580	7	[	[	X
taxlaw-2793	580	8	2009	2009	NUM
taxlaw-2793	580	9	]	]	PUNCT
taxlaw-2793	580	10	19	19	NUM
taxlaw-2793	580	11	,	,	PUNCT
taxlaw-2793	580	12	supra	supra	ADJ
taxlaw-2793	580	13	note	note	NOUN
taxlaw-2793	580	14	150	150	NUM
taxlaw-2793	580	15	,	,	PUNCT
taxlaw-2793	580	16	art	art	NOUN
taxlaw-2793	580	17	.	.	PUNCT
taxlaw-2793	581	1	3	3	X
taxlaw-2793	581	2	.	.	X
taxlaw-2793	581	3	the	the	DET
taxlaw-2793	581	4	same	same	ADJ
taxlaw-2793	581	5	regulation	regulation	NOUN
taxlaw-2793	581	6	2010	2010	NUM
taxlaw-2793	581	7	]	]	PUNCT
taxlaw-2793	581	8	“	"	PUNCT
taxlaw-2793	581	9	establishme't	establishme't	PROPN
taxlaw-2793	581	10	”	"	PUNCT
taxlaw-2793	581	11	i	i	PRON
taxlaw-2793	581	12	'	'	PUNCT
taxlaw-2793	581	13	chi'ese	chi'ese	ADJ
taxlaw-2793	581	14	tax	tax	NOUN
taxlaw-2793	581	15	75	75	NUM
taxlaw-2793	581	16	into	into	ADP
taxlaw-2793	581	17	contracts	contract	NOUN
taxlaw-2793	581	18	for	for	ADP
taxlaw-2793	581	19	the	the	DET
taxlaw-2793	581	20	provision	provision	NOUN
taxlaw-2793	581	21	of	of	ADP
taxlaw-2793	581	22	such	such	ADJ
taxlaw-2793	581	23	services,152	services,152	ADJ
taxlaw-2793	581	24	and	and	CCONJ
taxlaw-2793	581	25	(	(	PUNCT
taxlaw-2793	581	26	2	2	NUM
taxlaw-2793	581	27	)	)	PUNCT
taxlaw-2793	581	28	file	file	NOUN
taxlaw-2793	581	29	income	income	NOUN
taxlaw-2793	581	30	tax	tax	NOUN
taxlaw-2793	581	31	returns	return	NOUN
taxlaw-2793	581	32	on	on	ADP
taxlaw-2793	581	33	both	both	CCONJ
taxlaw-2793	581	34	quarterly	quarterly	ADJ
taxlaw-2793	581	35	and	and	CCONJ
taxlaw-2793	581	36	annual	annual	ADJ
taxlaw-2793	581	37	bases.153	bases.153	NOUN
taxlaw-2793	581	38	although	although	SCONJ
taxlaw-2793	581	39	nonresident	nonresident	ADJ
taxlaw-2793	581	40	enterprises	enterprise	NOUN
taxlaw-2793	581	41	may	may	AUX
taxlaw-2793	581	42	claim	claim	VERB
taxlaw-2793	581	43	on	on	ADP
taxlaw-2793	581	44	their	their	PRON
taxlaw-2793	581	45	returns	return	NOUN
taxlaw-2793	581	46	that	that	SCONJ
taxlaw-2793	581	47	their	their	PRON
taxlaw-2793	581	48	activities	activity	NOUN
taxlaw-2793	581	49	do	do	AUX
taxlaw-2793	581	50	not	not	PART
taxlaw-2793	581	51	constitute	constitute	VERB
taxlaw-2793	581	52	permanent	permanent	ADJ
taxlaw-2793	581	53	establishments	establishment	NOUN
taxlaw-2793	581	54	under	under	ADP
taxlaw-2793	581	55	relevant	relevant	ADJ
taxlaw-2793	581	56	treaties	treaty	NOUN
taxlaw-2793	581	57	and	and	CCONJ
taxlaw-2793	581	58	therefore	therefore	ADV
taxlaw-2793	581	59	do	do	AUX
taxlaw-2793	581	60	not	not	PART
taxlaw-2793	581	61	generate	generate	VERB
taxlaw-2793	581	62	taxable	taxable	ADJ
taxlaw-2793	581	63	income	income	NOUN
taxlaw-2793	581	64	in	in	ADP
taxlaw-2793	581	65	china	china	PROPN
taxlaw-2793	581	66	,	,	PUNCT
taxlaw-2793	581	67	there	there	PRON
taxlaw-2793	581	68	appears	appear	VERB
taxlaw-2793	581	69	to	to	PART
taxlaw-2793	581	70	be	be	AUX
taxlaw-2793	581	71	no	no	DET
taxlaw-2793	581	72	exemption	exemption	NOUN
taxlaw-2793	581	73	for	for	ADP
taxlaw-2793	581	74	the	the	DET
taxlaw-2793	581	75	return	return	NOUN
taxlaw-2793	581	76	filing	file	VERB
taxlaw-2793	581	77	requirement.154	requirement.154	ADP
taxlaw-2793	581	78	the	the	DET
taxlaw-2793	581	79	only	only	ADJ
taxlaw-2793	581	80	circumstance	circumstance	NOUN
taxlaw-2793	581	81	under	under	ADP
taxlaw-2793	581	82	which	which	PRON
taxlaw-2793	581	83	the	the	DET
taxlaw-2793	581	84	eit	eit	PROPN
taxlaw-2793	581	85	law	law	NOUN
taxlaw-2793	581	86	requires	require	VERB
taxlaw-2793	581	87	nonresidents	nonresident	NOUN
taxlaw-2793	581	88	to	to	PART
taxlaw-2793	581	89	file	file	VERB
taxlaw-2793	581	90	income	income	NOUN
taxlaw-2793	581	91	tax	tax	NOUN
taxlaw-2793	581	92	returns	return	NOUN
taxlaw-2793	581	93	in	in	ADP
taxlaw-2793	581	94	china	china	PROPN
taxlaw-2793	581	95	is	be	AUX
taxlaw-2793	581	96	when	when	SCONJ
taxlaw-2793	581	97	such	such	ADJ
taxlaw-2793	581	98	nonresidents	nonresident	NOUN
taxlaw-2793	581	99	have	have	VERB
taxlaw-2793	581	100	establishments	establishment	NOUN
taxlaw-2793	581	101	in	in	ADP
taxlaw-2793	581	102	china.155	china.155	ADP
taxlaw-2793	581	103	the	the	DET
taxlaw-2793	581	104	implicit	implicit	ADJ
taxlaw-2793	581	105	position	position	NOUN
taxlaw-2793	581	106	of	of	ADP
taxlaw-2793	581	107	decree	decree	NOUN
taxlaw-2793	581	108	19	19	NUM
taxlaw-2793	581	109	,	,	PUNCT
taxlaw-2793	581	110	therefore	therefore	ADV
taxlaw-2793	581	111	,	,	PUNCT
taxlaw-2793	581	112	seems	seem	VERB
taxlaw-2793	581	113	to	to	PART
taxlaw-2793	581	114	be	be	AUX
taxlaw-2793	581	115	that	that	SCONJ
taxlaw-2793	581	116	any	any	DET
taxlaw-2793	581	117	provision	provision	NOUN
taxlaw-2793	581	118	of	of	ADP
taxlaw-2793	581	119	labor	labor	NOUN
taxlaw-2793	581	120	service	service	NOUN
taxlaw-2793	581	121	in	in	ADP
taxlaw-2793	581	122	china	china	PROPN
taxlaw-2793	581	123	—	—	PUNCT
taxlaw-2793	581	124	however	however	ADV
taxlaw-2793	581	125	transient	transient	ADJ
taxlaw-2793	581	126	and	and	CCONJ
taxlaw-2793	581	127	regardless	regardless	ADV
taxlaw-2793	581	128	of	of	ADP
taxlaw-2793	581	129	whether	whether	SCONJ
taxlaw-2793	581	130	a	a	DET
taxlaw-2793	581	131	fixed	fix	VERB
taxlaw-2793	581	132	place	place	NOUN
taxlaw-2793	581	133	of	of	ADP
taxlaw-2793	581	134	business	business	NOUN
taxlaw-2793	581	135	is	be	AUX
taxlaw-2793	581	136	involved	involve	VERB
taxlaw-2793	581	137	,	,	PUNCT
taxlaw-2793	581	138	no	no	ADV
taxlaw-2793	581	139	matter	matter	ADV
taxlaw-2793	581	140	whether	whether	SCONJ
taxlaw-2793	581	141	it	it	PRON
taxlaw-2793	581	142	is	be	AUX
taxlaw-2793	581	143	pursued	pursue	VERB
taxlaw-2793	581	144	through	through	ADP
taxlaw-2793	581	145	dependent	dependent	ADJ
taxlaw-2793	581	146	or	or	CCONJ
taxlaw-2793	581	147	independent	independent	ADJ
taxlaw-2793	581	148	agents	agent	NOUN
taxlaw-2793	581	149	,	,	PUNCT
taxlaw-2793	581	150	and	and	CCONJ
taxlaw-2793	581	151	no	no	ADV
taxlaw-2793	581	152	matter	matter	ADV
taxlaw-2793	581	153	whether	whether	SCONJ
taxlaw-2793	581	154	it	it	PRON
taxlaw-2793	581	155	is	be	AUX
taxlaw-2793	581	156	pursued	pursue	VERB
taxlaw-2793	581	157	in	in	ADP
taxlaw-2793	581	158	the	the	DET
taxlaw-2793	581	159	course	course	NOUN
taxlaw-2793	581	160	of	of	ADP
taxlaw-2793	581	161	“	"	PUNCT
taxlaw-2793	581	162	production	production	NOUN
taxlaw-2793	581	163	or	or	CCONJ
taxlaw-2793	581	164	trade”—would	trade”—would	AUX
taxlaw-2793	581	165	give	give	VERB
taxlaw-2793	581	166	rise	rise	NOUN
taxlaw-2793	581	167	to	to	ADP
taxlaw-2793	581	168	an	an	DET
taxlaw-2793	581	169	“	"	PUNCT
taxlaw-2793	581	170	establishment	establishment	NOUN
taxlaw-2793	581	171	”	"	PUNCT
taxlaw-2793	581	172	in	in	ADP
taxlaw-2793	581	173	china	china	PROPN
taxlaw-2793	581	174	.	.	PUNCT
taxlaw-2793	582	1	this	this	DET
taxlaw-2793	582	2	implicit	implicit	ADJ
taxlaw-2793	582	3	position	position	NOUN
taxlaw-2793	582	4	is	be	AUX
taxlaw-2793	582	5	contradictory	contradictory	ADJ
taxlaw-2793	582	6	to	to	ADP
taxlaw-2793	582	7	the	the	DET
taxlaw-2793	582	8	implied	imply	VERB
taxlaw-2793	582	9	position	position	NOUN
taxlaw-2793	582	10	in	in	ADP
taxlaw-2793	582	11	circular	circular	ADJ
taxlaw-2793	582	12	47	47	NUM
taxlaw-2793	582	13	.	.	PUNCT
taxlaw-2793	583	1	moreover	moreover	ADV
taxlaw-2793	583	2	,	,	PUNCT
taxlaw-2793	583	3	if	if	SCONJ
taxlaw-2793	583	4	it	it	PRON
taxlaw-2793	583	5	can	can	AUX
taxlaw-2793	583	6	be	be	AUX
taxlaw-2793	583	7	correctly	correctly	ADV
taxlaw-2793	583	8	attributed	attribute	VERB
taxlaw-2793	583	9	to	to	ADP
taxlaw-2793	583	10	the	the	DET
taxlaw-2793	583	11	government	government	NOUN
taxlaw-2793	583	12	,	,	PUNCT
taxlaw-2793	583	13	it	it	PRON
taxlaw-2793	583	14	will	will	AUX
taxlaw-2793	583	15	also	also	ADV
taxlaw-2793	583	16	amount	amount	VERB
taxlaw-2793	583	17	to	to	ADP
taxlaw-2793	583	18	a	a	DET
taxlaw-2793	583	19	fundamental	fundamental	ADJ
taxlaw-2793	583	20	and	and	CCONJ
taxlaw-2793	583	21	untenable	untenable	ADJ
taxlaw-2793	583	22	expansion	expansion	NOUN
taxlaw-2793	583	23	in	in	ADP
taxlaw-2793	583	24	the	the	DET
taxlaw-2793	583	25	interpretation	interpretation	NOUN
taxlaw-2793	583	26	of	of	ADP
taxlaw-2793	583	27	“	"	PUNCT
taxlaw-2793	583	28	establishment	establishment	NOUN
taxlaw-2793	583	29	.	.	PUNCT
taxlaw-2793	583	30	”	"	PUNCT
taxlaw-2793	584	1	this	this	DET
taxlaw-2793	584	2	expansion	expansion	NOUN
taxlaw-2793	584	3	is	be	AUX
taxlaw-2793	584	4	untenable	untenable	ADJ
taxlaw-2793	584	5	because	because	SCONJ
taxlaw-2793	584	6	it	it	PRON
taxlaw-2793	584	7	implies	imply	VERB
taxlaw-2793	584	8	that	that	SCONJ
taxlaw-2793	584	9	any	any	DET
taxlaw-2793	584	10	physical	physical	ADJ
taxlaw-2793	584	11	presence	presence	NOUN
taxlaw-2793	584	12	in	in	ADP
taxlaw-2793	584	13	china	china	PROPN
taxlaw-2793	584	14	in	in	ADP
taxlaw-2793	584	15	connection	connection	NOUN
taxlaw-2793	584	16	with	with	ADP
taxlaw-2793	584	17	service	service	NOUN
taxlaw-2793	584	18	provision	provision	NOUN
taxlaw-2793	584	19	would	would	AUX
taxlaw-2793	584	20	constitute	constitute	VERB
taxlaw-2793	584	21	sufficient	sufficient	ADJ
taxlaw-2793	584	22	business	business	NOUN
taxlaw-2793	584	23	nexus	nexus	NOUN
taxlaw-2793	584	24	for	for	ADP
taxlaw-2793	584	25	a	a	DET
taxlaw-2793	584	26	foreign	foreign	ADJ
taxlaw-2793	584	27	entity	entity	NOUN
taxlaw-2793	584	28	to	to	PART
taxlaw-2793	584	29	be	be	AUX
taxlaw-2793	584	30	taxed	tax	VERB
taxlaw-2793	584	31	on	on	ADP
taxlaw-2793	584	32	a	a	DET
taxlaw-2793	584	33	netincome	netincome	ADJ
taxlaw-2793	584	34	basis	basis	NOUN
taxlaw-2793	584	35	in	in	ADP
taxlaw-2793	584	36	china	china	PROPN
taxlaw-2793	584	37	(	(	PUNCT
taxlaw-2793	584	38	absent	absent	ADJ
taxlaw-2793	584	39	treaty	treaty	NOUN
taxlaw-2793	584	40	protection	protection	NOUN
taxlaw-2793	584	41	)	)	PUNCT
taxlaw-2793	584	42	.	.	PUNCT
taxlaw-2793	585	1	already	already	ADV
taxlaw-2793	585	2	,	,	PUNCT
taxlaw-2793	585	3	at	at	ADP
taxlaw-2793	585	4	least	least	ADJ
taxlaw-2793	585	5	some	some	PRON
taxlaw-2793	585	6	nonresident	nonresident	ADJ
taxlaw-2793	585	7	enterprises	enterprise	NOUN
taxlaw-2793	585	8	are	be	AUX
taxlaw-2793	585	9	resisting	resist	VERB
taxlaw-2793	585	10	compliance	compliance	NOUN
taxlaw-2793	585	11	with	with	ADP
taxlaw-2793	585	12	decree	decree	NOUN
taxlaw-2793	585	13	19.156	19.156	NUM
taxlaw-2793	585	14	as	as	ADV
taxlaw-2793	585	15	surprising	surprising	ADJ
taxlaw-2793	585	16	as	as	SCONJ
taxlaw-2793	585	17	it	it	PRON
taxlaw-2793	585	18	may	may	AUX
taxlaw-2793	585	19	seem	seem	VERB
taxlaw-2793	585	20	that	that	SCONJ
taxlaw-2793	585	21	the	the	DET
taxlaw-2793	585	22	sat	sat	NOUN
taxlaw-2793	585	23	would	would	AUX
taxlaw-2793	585	24	adopt	adopt	VERB
taxlaw-2793	585	25	measures	measure	NOUN
taxlaw-2793	585	26	that	that	PRON
taxlaw-2793	585	27	are	be	AUX
taxlaw-2793	585	28	at	at	ADP
taxlaw-2793	585	29	once	once	ADV
taxlaw-2793	585	30	careless	careless	ADJ
taxlaw-2793	585	31	and	and	CCONJ
taxlaw-2793	585	32	contradictory	contradictory	ADJ
taxlaw-2793	585	33	,	,	PUNCT
taxlaw-2793	585	34	it	it	PRON
taxlaw-2793	585	35	is	be	AUX
taxlaw-2793	585	36	equally	equally	ADV
taxlaw-2793	585	37	surprising	surprising	ADJ
taxlaw-2793	585	38	how	how	SCONJ
taxlaw-2793	585	39	few	few	ADJ
taxlaw-2793	585	40	tax	tax	NOUN
taxlaw-2793	585	41	practitioners	practitioner	NOUN
taxlaw-2793	585	42	in	in	ADP
taxlaw-2793	585	43	china	china	PROPN
taxlaw-2793	585	44	have	have	AUX
taxlaw-2793	585	45	voiced	voice	VERB
taxlaw-2793	585	46	criticism	criticism	NOUN
taxlaw-2793	585	47	of	of	ADP
taxlaw-2793	585	48	decree	decree	NOUN
taxlaw-2793	585	49	19	19	NUM
taxlaw-2793	585	50	for	for	ADP
taxlaw-2793	585	51	lacking	lack	VERB
taxlaw-2793	585	52	legal	legal	ADJ
taxlaw-2793	585	53	authority.157	authority.157	NOUN
taxlaw-2793	585	54	this	this	DET
taxlaw-2793	585	55	silence	silence	NOUN
taxlaw-2793	585	56	makes	make	VERB
taxlaw-2793	585	57	it	it	PRON
taxlaw-2793	585	58	(	(	PUNCT
taxlaw-2793	585	59	painfully	painfully	ADV
taxlaw-2793	585	60	)	)	PUNCT
taxlaw-2793	585	61	obvious	obvious	ADJ
taxlaw-2793	585	62	that	that	SCONJ
taxlaw-2793	585	63	the	the	DET
taxlaw-2793	585	64	domestic	domestic	ADJ
taxlaw-2793	585	65	law	law	NOUN
taxlaw-2793	585	66	concept	concept	NOUN
taxlaw-2793	585	67	of	of	ADP
taxlaw-2793	585	68	“	"	PUNCT
taxlaw-2793	585	69	establishment	establishment	NOUN
taxlaw-2793	585	70	”	"	PUNCT
taxlaw-2793	585	71	has	have	AUX
taxlaw-2793	585	72	been	be	AUX
taxlaw-2793	585	73	neglected	neglect	VERB
taxlaw-2793	585	74	by	by	ADP
taxlaw-2793	585	75	chinese	chinese	ADJ
taxlaw-2793	585	76	tax	tax	NOUN
taxlaw-2793	585	77	administrators	administrator	NOUN
taxlaw-2793	585	78	and	and	CCONJ
taxlaw-2793	585	79	tax	tax	NOUN
taxlaw-2793	585	80	practitioners	practitioner	NOUN
taxlaw-2793	585	81	alike	alike	ADV
taxlaw-2793	585	82	,	,	PUNCT
taxlaw-2793	585	83	and	and	CCONJ
taxlaw-2793	585	84	that	that	SCONJ
taxlaw-2793	585	85	there	there	PRON
taxlaw-2793	585	86	is	be	VERB
taxlaw-2793	585	87	a	a	DET
taxlaw-2793	585	88	widespread	widespread	ADJ
taxlaw-2793	585	89	failure	failure	NOUN
taxlaw-2793	585	90	to	to	PART
taxlaw-2793	585	91	recognize	recognize	VERB
taxlaw-2793	585	92	that	that	SCONJ
taxlaw-2793	585	93	the	the	DET
taxlaw-2793	585	94	concept	concept	NOUN
taxlaw-2793	585	95	should	should	AUX
taxlaw-2793	585	96	have	have	VERB
taxlaw-2793	585	97	some	some	DET
taxlaw-2793	585	98	substance	substance	NOUN
taxlaw-2793	585	99	of	of	ADP
taxlaw-2793	585	100	its	its	PRON
taxlaw-2793	585	101	own	own	ADJ
taxlaw-2793	585	102	,	,	PUNCT
taxlaw-2793	585	103	independent	independent	ADJ
taxlaw-2793	585	104	of	of	ADP
taxlaw-2793	585	105	the	the	DET
taxlaw-2793	585	106	treaty	treaty	NOUN
taxlaw-2793	585	107	concept	concept	NOUN
taxlaw-2793	585	108	of	of	ADP
taxlaw-2793	585	109	establishment	establishment	NOUN
taxlaw-2793	585	110	.	.	PUNCT
taxlaw-2793	586	1	also	also	ADV
taxlaw-2793	586	2	covered	cover	VERB
taxlaw-2793	586	3	contract	contract	NOUN
taxlaw-2793	586	4	projects	project	NOUN
taxlaw-2793	586	5	that	that	PRON
taxlaw-2793	586	6	nonresident	nonresident	ADJ
taxlaw-2793	586	7	enterprises	enterprise	NOUN
taxlaw-2793	586	8	have	have	AUX
taxlaw-2793	586	9	entered	enter	VERB
taxlaw-2793	586	10	into	into	ADP
taxlaw-2793	586	11	(	(	PUNCT
taxlaw-2793	586	12	e.g.	e.g.	ADV
taxlaw-2793	586	13	,	,	PUNCT
taxlaw-2793	586	14	construction	construction	NOUN
taxlaw-2793	586	15	,	,	PUNCT
taxlaw-2793	586	16	installation	installation	NOUN
taxlaw-2793	586	17	,	,	PUNCT
taxlaw-2793	586	18	assembly	assembly	NOUN
taxlaw-2793	586	19	,	,	PUNCT
taxlaw-2793	586	20	decoration	decoration	NOUN
taxlaw-2793	586	21	and	and	CCONJ
taxlaw-2793	586	22	exploitation	exploitation	NOUN
taxlaw-2793	586	23	)	)	PUNCT
taxlaw-2793	586	24	.	.	PUNCT
taxlaw-2793	587	1	152	152	NUM
taxlaw-2793	587	2	.	.	PUNCT
taxlaw-2793	588	1	i	i	PRON
taxlaw-2793	588	2	d.	d.	PROPN
taxlaw-2793	588	3	arts	arts	PROPN
taxlaw-2793	588	4	.	.	PUNCT
taxlaw-2793	589	1	5–6	5–6	NUM
taxlaw-2793	589	2	.	.	NOUN
taxlaw-2793	589	3	153	153	NUM
taxlaw-2793	589	4	.	.	PUNCT
taxlaw-2793	590	1	i	i	PRON
taxlaw-2793	590	2	d.	d.	PROPN
taxlaw-2793	590	3	arts	arts	PROPN
taxlaw-2793	590	4	.	.	PUNCT
taxlaw-2793	591	1	12–13	12–13	NUM
taxlaw-2793	591	2	.	.	PUNCT
taxlaw-2793	591	3	154	154	NUM
taxlaw-2793	591	4	.	.	PUNCT
taxlaw-2793	592	1	i	i	PRON
taxlaw-2793	592	2	d.	d.	PROPN
taxlaw-2793	592	3	art	art	PROPN
taxlaw-2793	592	4	.	.	PUNCT
taxlaw-2793	593	1	13	13	NUM
taxlaw-2793	593	2	.	.	X
taxlaw-2793	593	3	155	155	NUM
taxlaw-2793	593	4	.	.	PUNCT
taxlaw-2793	594	1	eit	eit	PROPN
taxlaw-2793	594	2	law	law	PROPN
taxlaw-2793	594	3	,	,	PUNCT
taxlaw-2793	594	4	supra	supra	PROPN
taxlaw-2793	594	5	note	note	NOUN
taxlaw-2793	594	6	2	2	NUM
taxlaw-2793	594	7	,	,	PUNCT
taxlaw-2793	594	8	art	art	NOUN
taxlaw-2793	594	9	.	.	PUNCT
taxlaw-2793	595	1	51	51	NUM
taxlaw-2793	595	2	.	.	NUM
taxlaw-2793	596	1	156	156	NUM
taxlaw-2793	596	2	.	.	PUNCT
taxlaw-2793	597	1	interview	interview	NOUN
taxlaw-2793	597	2	with	with	ADP
taxlaw-2793	597	3	lawrence	lawrence	PROPN
taxlaw-2793	597	4	sussman	sussman	PROPN
taxlaw-2793	597	5	,	,	PUNCT
taxlaw-2793	597	6	supra	supra	PROPN
taxlaw-2793	597	7	note	note	NOUN
taxlaw-2793	597	8	139	139	NUM
taxlaw-2793	597	9	.	.	PUNCT
taxlaw-2793	598	1	157	157	NUM
taxlaw-2793	598	2	.	.	PUNCT
taxlaw-2793	599	1	for	for	ADP
taxlaw-2793	599	2	existing	exist	VERB
taxlaw-2793	599	3	commentary	commentary	NOUN
taxlaw-2793	599	4	on	on	ADP
taxlaw-2793	599	5	decree	decree	NOUN
taxlaw-2793	599	6	19	19	NUM
taxlaw-2793	599	7	,	,	PUNCT
taxlaw-2793	599	8	see	see	VERB
taxlaw-2793	599	9	jiang	jiang	PROPN
taxlaw-2793	599	10	&	&	CCONJ
taxlaw-2793	599	11	tang	tang	PROPN
taxlaw-2793	599	12	,	,	PUNCT
taxlaw-2793	599	13	supra	supra	PROPN
taxlaw-2793	599	14	note	note	NOUN
taxlaw-2793	599	15	150	150	NUM
taxlaw-2793	599	16	,	,	PUNCT
taxlaw-2793	599	17	at	at	ADP
taxlaw-2793	599	18	34	34	NUM
taxlaw-2793	599	19	;	;	PUNCT
taxlaw-2793	599	20	peng	peng	PROPN
taxlaw-2793	599	21	tao	tao	PROPN
taxlaw-2793	599	22	&	&	CCONJ
taxlaw-2793	599	23	sang	sing	VERB
taxlaw-2793	599	24	kim	kim	PROPN
taxlaw-2793	599	25	,	,	PUNCT
taxlaw-2793	599	26	a	a	DET
taxlaw-2793	599	27	brief	brief	ADJ
taxlaw-2793	599	28	examination	examination	NOUN
taxlaw-2793	599	29	of	of	ADP
taxlaw-2793	599	30	recent	recent	ADJ
taxlaw-2793	599	31	chinese	chinese	ADJ
taxlaw-2793	599	32	tax	tax	NOUN
taxlaw-2793	599	33	rules	rule	NOUN
taxlaw-2793	599	34	on	on	ADP
taxlaw-2793	599	35	'	'	PUNCT
taxlaw-2793	599	36	onresident	onresident	ADJ
taxlaw-2793	599	37	enterprises	enterprise	NOUN
taxlaw-2793	599	38	,	,	PUNCT
taxlaw-2793	599	39	taxes	taxis	NOUN
taxlaw-2793	599	40	,	,	PUNCT
taxlaw-2793	599	41	dec	dec	PROPN
taxlaw-2793	599	42	.	.	PROPN
taxlaw-2793	599	43	2009	2009	NUM
taxlaw-2793	599	44	,	,	PUNCT
taxlaw-2793	599	45	at	at	ADP
taxlaw-2793	599	46	39–52	39–52	NUM
taxlaw-2793	599	47	.	.	PUNCT
taxlaw-2793	600	1	76	76	NUM
taxlaw-2793	600	2	columbia	columbia	PROPN
taxlaw-2793	600	3	jour'al	jour'al	PROPN
taxlaw-2793	600	4	of	of	ADP
taxlaw-2793	600	5	tax	tax	NOUN
taxlaw-2793	600	6	law	law	NOUN
taxlaw-2793	600	7	[	[	X
taxlaw-2793	600	8	vol	vol	NOUN
taxlaw-2793	600	9	.	.	PUNCT
taxlaw-2793	601	1	1:46	1:46	NUM
taxlaw-2793	601	2	iii	iii	PROPN
taxlaw-2793	601	3	.	.	PUNCT
taxlaw-2793	601	4	policy	policy	NOUN
taxlaw-2793	601	5	issues	issue	NOUN
taxlaw-2793	601	6	and	and	CCONJ
taxlaw-2793	601	7	the	the	DET
taxlaw-2793	601	8	interpretation	interpretation	NOUN
taxlaw-2793	601	9	of	of	ADP
taxlaw-2793	601	10	“	"	PUNCT
taxlaw-2793	601	11	establishment	establishment	NOUN
taxlaw-2793	601	12	”	"	PUNCT
taxlaw-2793	601	13	a.	a.	NOUN
taxlaw-2793	601	14	general	general	PROPN
taxlaw-2793	601	15	tax	tax	NOUN
taxlaw-2793	601	16	policy	policy	NOUN
taxlaw-2793	601	17	toward	toward	ADP
taxlaw-2793	601	18	inbound	inbound	PROPN
taxlaw-2793	601	19	portfolio	portfolio	NOUN
taxlaw-2793	601	20	investment	investment	NOUN
taxlaw-2793	601	21	in	in	ADP
taxlaw-2793	601	22	this	this	DET
taxlaw-2793	601	23	section	section	NOUN
taxlaw-2793	601	24	,	,	PUNCT
taxlaw-2793	601	25	i	i	PRON
taxlaw-2793	601	26	turn	turn	VERB
taxlaw-2793	601	27	to	to	ADP
taxlaw-2793	601	28	the	the	DET
taxlaw-2793	601	29	policy	policy	NOUN
taxlaw-2793	601	30	considerations	consideration	NOUN
taxlaw-2793	601	31	that	that	PRON
taxlaw-2793	601	32	should	should	AUX
taxlaw-2793	601	33	guide	guide	VERB
taxlaw-2793	601	34	chinese	chinese	ADJ
taxlaw-2793	601	35	lawmakers	lawmaker	NOUN
taxlaw-2793	601	36	and	and	CCONJ
taxlaw-2793	601	37	tax	tax	NOUN
taxlaw-2793	601	38	authorities	authority	NOUN
taxlaw-2793	601	39	in	in	ADP
taxlaw-2793	601	40	responding	respond	VERB
taxlaw-2793	601	41	to	to	ADP
taxlaw-2793	601	42	the	the	DET
taxlaw-2793	601	43	issues	issue	NOUN
taxlaw-2793	601	44	highlighted	highlight	VERB
taxlaw-2793	601	45	in	in	ADP
taxlaw-2793	601	46	the	the	DET
taxlaw-2793	601	47	last	last	ADJ
taxlaw-2793	601	48	section	section	NOUN
taxlaw-2793	601	49	.	.	PUNCT
taxlaw-2793	602	1	the	the	DET
taxlaw-2793	602	2	logic	logic	NOUN
taxlaw-2793	602	3	of	of	ADP
taxlaw-2793	602	4	the	the	DET
taxlaw-2793	602	5	examination	examination	NOUN
taxlaw-2793	602	6	is	be	AUX
taxlaw-2793	602	7	as	as	SCONJ
taxlaw-2793	602	8	follows	follow	VERB
taxlaw-2793	602	9	.	.	PUNCT
taxlaw-2793	603	1	in	in	ADP
taxlaw-2793	603	2	connection	connection	NOUN
taxlaw-2793	603	3	with	with	ADP
taxlaw-2793	603	4	a	a	DET
taxlaw-2793	603	5	range	range	NOUN
taxlaw-2793	603	6	of	of	ADP
taxlaw-2793	603	7	transactions	transaction	NOUN
taxlaw-2793	603	8	either	either	CCONJ
taxlaw-2793	603	9	actively	actively	ADV
taxlaw-2793	603	10	carried	carry	VERB
taxlaw-2793	603	11	out	out	ADP
taxlaw-2793	603	12	today	today	NOUN
taxlaw-2793	603	13	or	or	CCONJ
taxlaw-2793	603	14	anticipated	anticipate	VERB
taxlaw-2793	603	15	for	for	ADP
taxlaw-2793	603	16	the	the	DET
taxlaw-2793	603	17	near	near	ADJ
taxlaw-2793	603	18	future	future	NOUN
taxlaw-2793	603	19	,	,	PUNCT
taxlaw-2793	603	20	and	and	CCONJ
taxlaw-2793	603	21	including	include	VERB
taxlaw-2793	603	22	,	,	PUNCT
taxlaw-2793	603	23	among	among	ADP
taxlaw-2793	603	24	others	other	NOUN
taxlaw-2793	603	25	,	,	PUNCT
taxlaw-2793	603	26	qfii	qfii	ADJ
taxlaw-2793	603	27	activities	activity	NOUN
taxlaw-2793	603	28	on	on	ADP
taxlaw-2793	603	29	chinese	chinese	ADJ
taxlaw-2793	603	30	securities	security	NOUN
taxlaw-2793	603	31	markets,158	markets,158	NOUN
taxlaw-2793	603	32	passive	passive	ADJ
taxlaw-2793	603	33	investments	investment	NOUN
taxlaw-2793	603	34	in	in	ADP
taxlaw-2793	603	35	domestic	domestic	ADJ
taxlaw-2793	603	36	investment	investment	NOUN
taxlaw-2793	603	37	funds	fund	NOUN
taxlaw-2793	603	38	and	and	CCONJ
taxlaw-2793	603	39	in	in	ADP
taxlaw-2793	603	40	real	real	ADJ
taxlaw-2793	603	41	estate	estate	NOUN
taxlaw-2793	603	42	,	,	PUNCT
taxlaw-2793	603	43	it	it	PRON
taxlaw-2793	603	44	is	be	AUX
taxlaw-2793	603	45	reasonable	reasonable	ADJ
taxlaw-2793	603	46	to	to	PART
taxlaw-2793	603	47	assume	assume	VERB
taxlaw-2793	603	48	that	that	SCONJ
taxlaw-2793	603	49	foreign	foreign	ADJ
taxlaw-2793	603	50	investors	investor	NOUN
taxlaw-2793	603	51	would	would	AUX
taxlaw-2793	603	52	prefer	prefer	VERB
taxlaw-2793	603	53	not	not	PART
taxlaw-2793	603	54	to	to	PART
taxlaw-2793	603	55	be	be	AUX
taxlaw-2793	603	56	treated	treat	VERB
taxlaw-2793	603	57	as	as	ADP
taxlaw-2793	603	58	having	have	VERB
taxlaw-2793	603	59	establishments	establishment	NOUN
taxlaw-2793	603	60	in	in	ADP
taxlaw-2793	603	61	china.159	china.159	NOUN
taxlaw-2793	603	62	there	there	PRON
taxlaw-2793	603	63	is	be	VERB
taxlaw-2793	603	64	a	a	DET
taxlaw-2793	603	65	range	range	NOUN
taxlaw-2793	603	66	of	of	ADP
taxlaw-2793	603	67	tax	tax	NOUN
taxlaw-2793	603	68	rules	rule	NOUN
taxlaw-2793	603	69	that	that	PRON
taxlaw-2793	603	70	could	could	AUX
taxlaw-2793	603	71	deliver	deliver	VERB
taxlaw-2793	603	72	this	this	DET
taxlaw-2793	603	73	result	result	NOUN
taxlaw-2793	603	74	.	.	PUNCT
taxlaw-2793	604	1	viewing	view	VERB
taxlaw-2793	604	2	the	the	DET
taxlaw-2793	604	3	question	question	NOUN
taxlaw-2793	604	4	through	through	ADP
taxlaw-2793	604	5	the	the	DET
taxlaw-2793	604	6	lens	lens	NOUN
taxlaw-2793	604	7	of	of	ADP
taxlaw-2793	604	8	u.s	u.s	PROPN
taxlaw-2793	604	9	.	.	PROPN
taxlaw-2793	604	10	tax	tax	NOUN
taxlaw-2793	604	11	law	law	NOUN
taxlaw-2793	604	12	,	,	PUNCT
taxlaw-2793	604	13	for	for	ADP
taxlaw-2793	604	14	instance	instance	NOUN
taxlaw-2793	604	15	,	,	PUNCT
taxlaw-2793	604	16	one	one	PRON
taxlaw-2793	604	17	could	could	AUX
taxlaw-2793	604	18	suggest	suggest	VERB
taxlaw-2793	604	19	,	,	PUNCT
taxlaw-2793	604	20	for	for	ADP
taxlaw-2793	604	21	a	a	DET
taxlaw-2793	604	22	start	start	NOUN
taxlaw-2793	604	23	,	,	PUNCT
taxlaw-2793	604	24	a	a	DET
taxlaw-2793	604	25	doctrine	doctrine	NOUN
taxlaw-2793	604	26	that	that	PRON
taxlaw-2793	604	27	treats	treat	VERB
taxlaw-2793	604	28	largely	largely	ADV
taxlaw-2793	604	29	passive	passive	ADJ
taxlaw-2793	604	30	investments	investment	NOUN
taxlaw-2793	604	31	as	as	ADP
taxlaw-2793	604	32	different	different	ADJ
taxlaw-2793	604	33	in	in	ADP
taxlaw-2793	604	34	nature	nature	NOUN
taxlaw-2793	604	35	from	from	ADP
taxlaw-2793	604	36	business	business	NOUN
taxlaw-2793	604	37	activities	activity	NOUN
taxlaw-2793	604	38	,	,	PUNCT
taxlaw-2793	604	39	or	or	CCONJ
taxlaw-2793	604	40	,	,	PUNCT
taxlaw-2793	604	41	in	in	ADP
taxlaw-2793	604	42	chinese	chinese	ADJ
taxlaw-2793	604	43	terminology	terminology	NOUN
taxlaw-2793	604	44	,	,	PUNCT
taxlaw-2793	604	45	from	from	ADP
taxlaw-2793	604	46	“	"	PUNCT
taxlaw-2793	604	47	production	production	NOUN
taxlaw-2793	604	48	or	or	CCONJ
taxlaw-2793	604	49	trade	trade	NOUN
taxlaw-2793	604	50	.	.	PUNCT
taxlaw-2793	605	1	”160	”160	ADJ
taxlaw-2793	605	2	but	but	CCONJ
taxlaw-2793	605	3	further	far	ADV
taxlaw-2793	605	4	,	,	PUNCT
taxlaw-2793	605	5	since	since	SCONJ
taxlaw-2793	605	6	the	the	DET
taxlaw-2793	605	7	perceived	perceive	VERB
taxlaw-2793	605	8	benefit	benefit	NOUN
taxlaw-2793	605	9	of	of	ADP
taxlaw-2793	605	10	inbound	inbound	ADJ
taxlaw-2793	605	11	portfolio	portfolio	NOUN
taxlaw-2793	605	12	investment	investment	NOUN
taxlaw-2793	605	13	is	be	AUX
taxlaw-2793	605	14	not	not	PART
taxlaw-2793	605	15	so	so	ADV
taxlaw-2793	605	16	much	much	ADJ
taxlaw-2793	605	17	that	that	SCONJ
taxlaw-2793	605	18	it	it	PRON
taxlaw-2793	605	19	supplies	supply	VERB
taxlaw-2793	605	20	additional	additional	ADJ
taxlaw-2793	605	21	capital	capital	NOUN
taxlaw-2793	605	22	to	to	ADP
taxlaw-2793	605	23	china	china	PROPN
taxlaw-2793	605	24	,	,	PUNCT
taxlaw-2793	605	25	as	as	SCONJ
taxlaw-2793	605	26	it	it	PRON
taxlaw-2793	605	27	is	be	AUX
taxlaw-2793	605	28	that	that	SCONJ
taxlaw-2793	605	29	it	it	PRON
taxlaw-2793	605	30	would	would	AUX
taxlaw-2793	605	31	introduce	introduce	VERB
taxlaw-2793	605	32	sophisticated	sophisticated	ADJ
taxlaw-2793	605	33	investors	investor	NOUN
taxlaw-2793	605	34	whose	whose	DET
taxlaw-2793	605	35	presence	presence	NOUN
taxlaw-2793	605	36	would	would	AUX
taxlaw-2793	605	37	contribute	contribute	VERB
taxlaw-2793	605	38	to	to	ADP
taxlaw-2793	605	39	capital	capital	NOUN
taxlaw-2793	605	40	market	market	NOUN
taxlaw-2793	605	41	development	development	NOUN
taxlaw-2793	605	42	,	,	PUNCT
taxlaw-2793	605	43	the	the	DET
taxlaw-2793	605	44	performance	performance	NOUN
taxlaw-2793	605	45	of	of	ADP
taxlaw-2793	605	46	certain	certain	ADJ
taxlaw-2793	605	47	investment	investment	NOUN
taxlaw-2793	605	48	-	-	PUNCT
taxlaw-2793	605	49	related	relate	VERB
taxlaw-2793	605	50	activities	activity	NOUN
taxlaw-2793	605	51	,	,	PUNCT
taxlaw-2793	605	52	such	such	ADJ
taxlaw-2793	605	53	as	as	ADP
taxlaw-2793	605	54	due	due	ADJ
taxlaw-2793	605	55	diligence	diligence	NOUN
taxlaw-2793	605	56	and	and	CCONJ
taxlaw-2793	605	57	negotiation	negotiation	NOUN
taxlaw-2793	605	58	,	,	PUNCT
taxlaw-2793	605	59	trading	trading	NOUN
taxlaw-2793	605	60	,	,	PUNCT
taxlaw-2793	605	61	and	and	CCONJ
taxlaw-2793	605	62	exercise	exercise	NOUN
taxlaw-2793	605	63	of	of	ADP
taxlaw-2793	605	64	investor	investor	NOUN
taxlaw-2793	605	65	rights	right	NOUN
taxlaw-2793	605	66	,	,	PUNCT
taxlaw-2793	605	67	should	should	AUX
taxlaw-2793	605	68	be	be	AUX
taxlaw-2793	605	69	anticipated	anticipate	VERB
taxlaw-2793	605	70	.	.	PUNCT
taxlaw-2793	606	1	such	such	ADJ
taxlaw-2793	606	2	activities	activity	NOUN
taxlaw-2793	606	3	should	should	AUX
taxlaw-2793	606	4	not	not	PART
taxlaw-2793	606	5	trigger	trigger	VERB
taxlaw-2793	606	6	adverse	adverse	ADJ
taxlaw-2793	606	7	tax	tax	NOUN
taxlaw-2793	606	8	consequences	consequence	NOUN
taxlaw-2793	606	9	.	.	PUNCT
taxlaw-2793	607	1	one	one	PRON
taxlaw-2793	607	2	could	could	AUX
taxlaw-2793	607	3	address	address	VERB
taxlaw-2793	607	4	the	the	DET
taxlaw-2793	607	5	concerns	concern	NOUN
taxlaw-2793	607	6	that	that	PRON
taxlaw-2793	607	7	would	would	AUX
taxlaw-2793	607	8	arise	arise	VERB
taxlaw-2793	607	9	here	here	ADV
taxlaw-2793	607	10	for	for	ADP
taxlaw-2793	607	11	,	,	PUNCT
taxlaw-2793	607	12	for	for	ADP
taxlaw-2793	607	13	example	example	NOUN
taxlaw-2793	607	14	,	,	PUNCT
taxlaw-2793	607	15	qfiis	qfiis	NOUN
taxlaw-2793	607	16	,	,	PUNCT
taxlaw-2793	607	17	by	by	ADP
taxlaw-2793	607	18	excluding	exclude	VERB
taxlaw-2793	607	19	some	some	DET
taxlaw-2793	607	20	types	type	NOUN
taxlaw-2793	607	21	of	of	ADP
taxlaw-2793	607	22	securities	security	NOUN
taxlaw-2793	607	23	trading	trading	NOUN
taxlaw-2793	607	24	from	from	ADP
taxlaw-2793	607	25	“	"	PUNCT
taxlaw-2793	607	26	production	production	NOUN
taxlaw-2793	607	27	or	or	CCONJ
taxlaw-2793	607	28	trade	trade	NOUN
taxlaw-2793	607	29	,	,	PUNCT
taxlaw-2793	607	30	”	"	PUNCT
taxlaw-2793	607	31	analogous	analogous	ADJ
taxlaw-2793	607	32	to	to	ADP
taxlaw-2793	607	33	the	the	DET
taxlaw-2793	607	34	safe	safe	ADJ
taxlaw-2793	607	35	harbor	harbor	NOUN
taxlaw-2793	607	36	for	for	ADP
taxlaw-2793	607	37	trading	trading	NOUN
taxlaw-2793	607	38	in	in	ADP
taxlaw-2793	607	39	stocks	stock	NOUN
taxlaw-2793	607	40	and	and	CCONJ
taxlaw-2793	607	41	securities	security	NOUN
taxlaw-2793	607	42	of	of	ADP
taxlaw-2793	607	43	code	code	NOUN
taxlaw-2793	607	44	section	section	NOUN
taxlaw-2793	607	45	864(b)(2)(a).161	864(b)(2)(a).161	VERB
taxlaw-2793	607	46	investments	investment	NOUN
taxlaw-2793	607	47	in	in	ADP
taxlaw-2793	607	48	onshore	onshore	ADJ
taxlaw-2793	607	49	funds	fund	NOUN
taxlaw-2793	607	50	may	may	AUX
taxlaw-2793	607	51	also	also	ADV
taxlaw-2793	607	52	benefit	benefit	VERB
taxlaw-2793	607	53	from	from	ADP
taxlaw-2793	607	54	such	such	ADJ
taxlaw-2793	607	55	exclusion	exclusion	NOUN
taxlaw-2793	607	56	,	,	PUNCT
taxlaw-2793	607	57	depending	depend	VERB
taxlaw-2793	607	58	on	on	ADP
taxlaw-2793	607	59	the	the	DET
taxlaw-2793	607	60	nature	nature	NOUN
taxlaw-2793	607	61	of	of	ADP
taxlaw-2793	607	62	the	the	DET
taxlaw-2793	607	63	funds	fund	NOUN
taxlaw-2793	607	64	’	'	PUNCT
taxlaw-2793	607	65	activities	activity	NOUN
taxlaw-2793	607	66	.	.	PUNCT
taxlaw-2793	608	1	how	how	SCONJ
taxlaw-2793	608	2	should	should	AUX
taxlaw-2793	608	3	one	one	PRON
taxlaw-2793	608	4	evaluate	evaluate	VERB
taxlaw-2793	608	5	proposals	proposal	NOUN
taxlaw-2793	608	6	like	like	ADP
taxlaw-2793	608	7	this	this	PRON
taxlaw-2793	608	8	?	?	PUNCT
taxlaw-2793	609	1	clearly	clearly	ADV
taxlaw-2793	609	2	,	,	PUNCT
taxlaw-2793	609	3	the	the	DET
taxlaw-2793	609	4	question	question	NOUN
taxlaw-2793	609	5	is	be	AUX
taxlaw-2793	609	6	whether	whether	SCONJ
taxlaw-2793	609	7	introducing	introduce	VERB
taxlaw-2793	609	8	such	such	ADJ
taxlaw-2793	609	9	u.s.-style	u.s.-style	NOUN
taxlaw-2793	609	10	rules	rule	NOUN
taxlaw-2793	609	11	is	be	AUX
taxlaw-2793	609	12	consistent	consistent	ADJ
taxlaw-2793	609	13	with	with	ADP
taxlaw-2793	609	14	china	china	PROPN
taxlaw-2793	609	15	’s	’s	PART
taxlaw-2793	609	16	current	current	ADJ
taxlaw-2793	609	17	policy	policy	NOUN
taxlaw-2793	609	18	objectives	objective	NOUN
taxlaw-2793	609	19	with	with	ADP
taxlaw-2793	609	20	respect	respect	NOUN
taxlaw-2793	609	21	to	to	ADP
taxlaw-2793	609	22	foreign	foreign	ADJ
taxlaw-2793	609	23	investment	investment	NOUN
taxlaw-2793	609	24	.	.	PUNCT
taxlaw-2793	610	1	even	even	ADV
taxlaw-2793	610	2	some	some	DET
taxlaw-2793	610	3	158	158	NUM
taxlaw-2793	610	4	.	.	PUNCT
taxlaw-2793	611	1	see	see	VERB
taxlaw-2793	611	2	supra	supra	PROPN
taxlaw-2793	611	3	notes	note	NOUN
taxlaw-2793	611	4	67–69	67–69	NUM
taxlaw-2793	611	5	and	and	CCONJ
taxlaw-2793	611	6	accompanying	accompany	VERB
taxlaw-2793	611	7	text	text	NOUN
taxlaw-2793	611	8	.	.	PUNCT
taxlaw-2793	612	1	159	159	NUM
taxlaw-2793	612	2	.	.	PUNCT
taxlaw-2793	613	1	this	this	PRON
taxlaw-2793	613	2	is	be	AUX
taxlaw-2793	613	3	mainly	mainly	ADV
taxlaw-2793	613	4	because	because	SCONJ
taxlaw-2793	613	5	the	the	DET
taxlaw-2793	613	6	lower	low	ADJ
taxlaw-2793	613	7	rates	rate	NOUN
taxlaw-2793	613	8	associated	associate	VERB
taxlaw-2793	613	9	with	with	ADP
taxlaw-2793	613	10	the	the	DET
taxlaw-2793	613	11	withholding	withholding	NOUN
taxlaw-2793	613	12	tax	tax	NOUN
taxlaw-2793	613	13	(	(	PUNCT
taxlaw-2793	613	14	10	10	NUM
taxlaw-2793	613	15	%	%	NOUN
taxlaw-2793	613	16	or	or	CCONJ
taxlaw-2793	613	17	less	less	ADJ
taxlaw-2793	613	18	)	)	PUNCT
taxlaw-2793	613	19	generally	generally	ADV
taxlaw-2793	613	20	more	more	ADJ
taxlaw-2793	613	21	than	than	SCONJ
taxlaw-2793	613	22	compensate	compensate	VERB
taxlaw-2793	613	23	for	for	ADP
taxlaw-2793	613	24	the	the	DET
taxlaw-2793	613	25	lack	lack	NOUN
taxlaw-2793	613	26	of	of	ADP
taxlaw-2793	613	27	deductions	deduction	NOUN
taxlaw-2793	613	28	when	when	SCONJ
taxlaw-2793	613	29	income	income	NOUN
taxlaw-2793	613	30	is	be	AUX
taxlaw-2793	613	31	taxed	tax	VERB
taxlaw-2793	613	32	on	on	ADP
taxlaw-2793	613	33	a	a	DET
taxlaw-2793	613	34	gross	gross	ADJ
taxlaw-2793	613	35	basis	basis	NOUN
taxlaw-2793	613	36	.	.	PUNCT
taxlaw-2793	614	1	see	see	VERB
taxlaw-2793	614	2	supra	supra	PROPN
taxlaw-2793	614	3	note	note	PROPN
taxlaw-2793	614	4	12	12	NUM
taxlaw-2793	614	5	and	and	CCONJ
taxlaw-2793	614	6	accompanying	accompany	VERB
taxlaw-2793	614	7	text	text	NOUN
taxlaw-2793	614	8	.	.	PUNCT
taxlaw-2793	615	1	160	160	NUM
taxlaw-2793	615	2	.	.	PUNCT
taxlaw-2793	616	1	this	this	PRON
taxlaw-2793	616	2	could	could	AUX
taxlaw-2793	616	3	be	be	AUX
taxlaw-2793	616	4	thought	think	VERB
taxlaw-2793	616	5	of	of	ADP
taxlaw-2793	616	6	along	along	ADP
taxlaw-2793	616	7	the	the	DET
taxlaw-2793	616	8	lines	line	NOUN
taxlaw-2793	616	9	of	of	ADP
taxlaw-2793	616	10	u.s	u.s	PROPN
taxlaw-2793	616	11	.	.	PROPN
taxlaw-2793	616	12	judicial	judicial	ADJ
taxlaw-2793	616	13	decisions	decision	NOUN
taxlaw-2793	616	14	that	that	PRON
taxlaw-2793	616	15	date	date	VERB
taxlaw-2793	616	16	back	back	ADV
taxlaw-2793	616	17	at	at	ADP
taxlaw-2793	616	18	least	least	ADJ
taxlaw-2793	616	19	to	to	ADP
taxlaw-2793	616	20	higgins	higgins	PROPN
taxlaw-2793	616	21	.	.	PUNCT
taxlaw-2793	617	1	higgins	higgins	PROPN
taxlaw-2793	617	2	v.	v.	ADP
taxlaw-2793	617	3	comm’r	comm’r	PROPN
taxlaw-2793	617	4	,	,	PUNCT
taxlaw-2793	617	5	312	312	NUM
taxlaw-2793	617	6	u.s	u.s	PROPN
taxlaw-2793	617	7	.	.	PROPN
taxlaw-2793	617	8	212	212	NUM
taxlaw-2793	617	9	(	(	PUNCT
taxlaw-2793	617	10	1941	1941	NUM
taxlaw-2793	617	11	)	)	PUNCT
taxlaw-2793	617	12	.	.	PUNCT
taxlaw-2793	618	1	such	such	DET
taxlaw-2793	618	2	a	a	DET
taxlaw-2793	618	3	doctrine	doctrine	NOUN
taxlaw-2793	618	4	would	would	AUX
taxlaw-2793	618	5	have	have	VERB
taxlaw-2793	618	6	to	to	PART
taxlaw-2793	618	7	cope	cope	VERB
taxlaw-2793	618	8	with	with	ADP
taxlaw-2793	618	9	variations	variation	NOUN
taxlaw-2793	618	10	in	in	ADP
taxlaw-2793	618	11	factual	factual	ADJ
taxlaw-2793	618	12	circumstances	circumstance	NOUN
taxlaw-2793	618	13	that	that	PRON
taxlaw-2793	618	14	could	could	AUX
taxlaw-2793	618	15	challenge	challenge	VERB
taxlaw-2793	618	16	one	one	NUM
taxlaw-2793	618	17	’s	’s	PART
taxlaw-2793	618	18	intuition	intuition	NOUN
taxlaw-2793	618	19	about	about	ADP
taxlaw-2793	618	20	what	what	PRON
taxlaw-2793	618	21	is	be	AUX
taxlaw-2793	618	22	passive	passive	ADJ
taxlaw-2793	618	23	.	.	PUNCT
taxlaw-2793	619	1	the	the	DET
taxlaw-2793	619	2	analog	analog	NOUN
taxlaw-2793	619	3	would	would	AUX
taxlaw-2793	619	4	be	be	AUX
taxlaw-2793	619	5	the	the	DET
taxlaw-2793	619	6	judicial	judicial	ADJ
taxlaw-2793	619	7	elaboration	elaboration	NOUN
taxlaw-2793	619	8	of	of	ADP
taxlaw-2793	619	9	the	the	DET
taxlaw-2793	619	10	“	"	PUNCT
taxlaw-2793	619	11	considerable	considerable	ADJ
taxlaw-2793	619	12	,	,	PUNCT
taxlaw-2793	619	13	continuous	continuous	ADJ
taxlaw-2793	619	14	and	and	CCONJ
taxlaw-2793	619	15	regular	regular	ADJ
taxlaw-2793	619	16	”	"	PUNCT
taxlaw-2793	619	17	standard	standard	NOUN
taxlaw-2793	619	18	for	for	ADP
taxlaw-2793	619	19	“	"	PUNCT
taxlaw-2793	619	20	u.s	u.s	PROPN
taxlaw-2793	619	21	.	.	PROPN
taxlaw-2793	619	22	trade	trade	NOUN
taxlaw-2793	619	23	or	or	CCONJ
taxlaw-2793	619	24	business	business	NOUN
taxlaw-2793	619	25	.	.	PUNCT
taxlaw-2793	619	26	”	"	PUNCT
taxlaw-2793	620	1	see	see	VERB
taxlaw-2793	620	2	sicular	sicular	ADJ
taxlaw-2793	620	3	&	&	CCONJ
taxlaw-2793	620	4	sobol	sobol	NOUN
taxlaw-2793	620	5	,	,	PUNCT
taxlaw-2793	620	6	supra	supra	PROPN
taxlaw-2793	620	7	note	note	NOUN
taxlaw-2793	620	8	13	13	NUM
taxlaw-2793	620	9	,	,	PUNCT
taxlaw-2793	620	10	at	at	ADP
taxlaw-2793	620	11	735–43	735–43	NUM
taxlaw-2793	620	12	.	.	PROPN
taxlaw-2793	621	1	161	161	NUM
taxlaw-2793	621	2	.	.	PUNCT
taxlaw-2793	621	3	i.r.c	i.r.c	NOUN
taxlaw-2793	621	4	.	.	PUNCT
taxlaw-2793	622	1	§	§	PROPN
taxlaw-2793	622	2	864(b)(2)(a	864(b)(2)(a	PROPN
taxlaw-2793	622	3	)	)	PUNCT
taxlaw-2793	622	4	(	(	PUNCT
taxlaw-2793	622	5	2009	2009	NUM
taxlaw-2793	622	6	)	)	PUNCT
taxlaw-2793	622	7	.	.	PUNCT
taxlaw-2793	623	1	2010	2010	NUM
taxlaw-2793	623	2	]	]	PUNCT
taxlaw-2793	623	3	“	"	PUNCT
taxlaw-2793	623	4	establishme't	establishme't	PROPN
taxlaw-2793	623	5	”	"	PUNCT
taxlaw-2793	623	6	i	i	PRON
taxlaw-2793	623	7	'	'	PUNCT
taxlaw-2793	623	8	chi'ese	chi'ese	ADJ
taxlaw-2793	623	9	tax	tax	NOUN
taxlaw-2793	623	10	77	77	NUM
taxlaw-2793	623	11	preliminary	preliminary	ADJ
taxlaw-2793	623	12	reflection	reflection	NOUN
taxlaw-2793	623	13	is	be	AUX
taxlaw-2793	623	14	sufficient	sufficient	ADJ
taxlaw-2793	623	15	to	to	PART
taxlaw-2793	623	16	cast	cast	VERB
taxlaw-2793	623	17	doubt	doubt	NOUN
taxlaw-2793	623	18	on	on	ADP
taxlaw-2793	623	19	any	any	DET
taxlaw-2793	623	20	easy	easy	ADJ
taxlaw-2793	623	21	assumption	assumption	NOUN
taxlaw-2793	623	22	that	that	SCONJ
taxlaw-2793	623	23	it	it	PRON
taxlaw-2793	623	24	must	must	AUX
taxlaw-2793	623	25	be	be	AUX
taxlaw-2793	623	26	good	good	ADJ
taxlaw-2793	623	27	for	for	SCONJ
taxlaw-2793	623	28	china	china	PROPN
taxlaw-2793	623	29	to	to	PART
taxlaw-2793	623	30	encourage	encourage	VERB
taxlaw-2793	623	31	foreign	foreign	ADJ
taxlaw-2793	623	32	investment	investment	NOUN
taxlaw-2793	623	33	through	through	ADP
taxlaw-2793	623	34	tax	tax	NOUN
taxlaw-2793	623	35	rules	rule	NOUN
taxlaw-2793	623	36	.	.	PUNCT
taxlaw-2793	624	1	instead	instead	ADV
taxlaw-2793	624	2	,	,	PUNCT
taxlaw-2793	624	3	i	i	PRON
taxlaw-2793	624	4	will	will	AUX
taxlaw-2793	624	5	argue	argue	VERB
taxlaw-2793	624	6	that	that	SCONJ
taxlaw-2793	624	7	the	the	DET
taxlaw-2793	624	8	appropriate	appropriate	ADJ
taxlaw-2793	624	9	design	design	NOUN
taxlaw-2793	624	10	of	of	ADP
taxlaw-2793	624	11	tax	tax	NOUN
taxlaw-2793	624	12	rules	rule	NOUN
taxlaw-2793	624	13	depends	depend	VERB
taxlaw-2793	624	14	on	on	ADP
taxlaw-2793	624	15	understanding	understanding	NOUN
taxlaw-2793	624	16	not	not	PART
taxlaw-2793	624	17	only	only	ADV
taxlaw-2793	624	18	the	the	DET
taxlaw-2793	624	19	wider	wide	ADJ
taxlaw-2793	624	20	economic	economic	ADJ
taxlaw-2793	624	21	context	context	NOUN
taxlaw-2793	624	22	,	,	PUNCT
taxlaw-2793	624	23	but	but	CCONJ
taxlaw-2793	624	24	also	also	ADV
taxlaw-2793	624	25	the	the	DET
taxlaw-2793	624	26	role	role	NOUN
taxlaw-2793	624	27	tax	tax	NOUN
taxlaw-2793	624	28	policy	policy	NOUN
taxlaw-2793	624	29	plays	play	VERB
taxlaw-2793	624	30	relative	relative	ADJ
taxlaw-2793	624	31	to	to	ADP
taxlaw-2793	624	32	other	other	ADJ
taxlaw-2793	624	33	regulatory	regulatory	ADJ
taxlaw-2793	624	34	policy	policy	NOUN
taxlaw-2793	624	35	.	.	PUNCT
taxlaw-2793	625	1	in	in	ADP
taxlaw-2793	625	2	particular	particular	ADJ
taxlaw-2793	625	3	,	,	PUNCT
taxlaw-2793	625	4	one	one	PRON
taxlaw-2793	625	5	should	should	AUX
taxlaw-2793	625	6	distinguish	distinguish	VERB
taxlaw-2793	625	7	two	two	NUM
taxlaw-2793	625	8	conceptions	conception	NOUN
taxlaw-2793	625	9	of	of	ADP
taxlaw-2793	625	10	the	the	DET
taxlaw-2793	625	11	role	role	NOUN
taxlaw-2793	625	12	that	that	PRON
taxlaw-2793	625	13	tax	tax	NOUN
taxlaw-2793	625	14	policy	policy	NOUN
taxlaw-2793	625	15	might	might	AUX
taxlaw-2793	625	16	play	play	VERB
taxlaw-2793	625	17	.	.	PUNCT
taxlaw-2793	626	1	on	on	ADP
taxlaw-2793	626	2	the	the	DET
taxlaw-2793	626	3	first	first	ADJ
taxlaw-2793	626	4	conception	conception	NOUN
taxlaw-2793	626	5	,	,	PUNCT
taxlaw-2793	626	6	tax	tax	NOUN
taxlaw-2793	626	7	policy	policy	NOUN
taxlaw-2793	626	8	goals	goal	NOUN
taxlaw-2793	626	9	regarding	regard	VERB
taxlaw-2793	626	10	foreign	foreign	ADJ
taxlaw-2793	626	11	investment	investment	NOUN
taxlaw-2793	626	12	are	be	AUX
taxlaw-2793	626	13	set	set	VERB
taxlaw-2793	626	14	by	by	ADP
taxlaw-2793	626	15	general	general	ADJ
taxlaw-2793	626	16	economic	economic	ADJ
taxlaw-2793	626	17	policy	policy	NOUN
taxlaw-2793	626	18	goals	goal	NOUN
taxlaw-2793	626	19	,	,	PUNCT
taxlaw-2793	626	20	and	and	CCONJ
taxlaw-2793	626	21	one	one	PRON
taxlaw-2793	626	22	may	may	AUX
taxlaw-2793	626	23	simply	simply	ADV
taxlaw-2793	626	24	consider	consider	VERB
taxlaw-2793	626	25	whether	whether	SCONJ
taxlaw-2793	626	26	tax	tax	NOUN
taxlaw-2793	626	27	rules	rule	NOUN
taxlaw-2793	626	28	would	would	AUX
taxlaw-2793	626	29	in	in	ADP
taxlaw-2793	626	30	themselves	themselves	PRON
taxlaw-2793	626	31	advance	advance	VERB
taxlaw-2793	626	32	such	such	ADJ
taxlaw-2793	626	33	general	general	ADJ
taxlaw-2793	626	34	goals	goal	NOUN
taxlaw-2793	626	35	.	.	PUNCT
taxlaw-2793	627	1	on	on	ADP
taxlaw-2793	627	2	the	the	DET
taxlaw-2793	627	3	second	second	ADJ
taxlaw-2793	627	4	conception	conception	NOUN
taxlaw-2793	627	5	,	,	PUNCT
taxlaw-2793	627	6	tax	tax	NOUN
taxlaw-2793	627	7	policy	policy	NOUN
taxlaw-2793	627	8	is	be	AUX
taxlaw-2793	627	9	a	a	DET
taxlaw-2793	627	10	subordinate	subordinate	ADJ
taxlaw-2793	627	11	instrument	instrument	NOUN
taxlaw-2793	627	12	to	to	ADP
taxlaw-2793	627	13	other	other	ADJ
taxlaw-2793	627	14	regulatory	regulatory	ADJ
taxlaw-2793	627	15	policy	policy	NOUN
taxlaw-2793	627	16	,	,	PUNCT
taxlaw-2793	627	17	and	and	CCONJ
taxlaw-2793	627	18	it	it	PRON
taxlaw-2793	627	19	is	be	AUX
taxlaw-2793	627	20	only	only	ADV
taxlaw-2793	627	21	after	after	ADP
taxlaw-2793	627	22	considering	consider	VERB
taxlaw-2793	627	23	the	the	DET
taxlaw-2793	627	24	effects	effect	NOUN
taxlaw-2793	627	25	of	of	ADP
taxlaw-2793	627	26	other	other	ADJ
taxlaw-2793	627	27	regulatory	regulatory	ADJ
taxlaw-2793	627	28	policy	policy	NOUN
taxlaw-2793	627	29	that	that	PRON
taxlaw-2793	627	30	one	one	PRON
taxlaw-2793	627	31	can	can	AUX
taxlaw-2793	627	32	choose	choose	VERB
taxlaw-2793	627	33	objectives	objective	NOUN
taxlaw-2793	627	34	for	for	ADP
taxlaw-2793	627	35	tax	tax	NOUN
taxlaw-2793	627	36	policy	policy	NOUN
taxlaw-2793	627	37	.	.	PUNCT
taxlaw-2793	628	1	i	i	PRON
taxlaw-2793	628	2	will	will	AUX
taxlaw-2793	628	3	argue	argue	VERB
taxlaw-2793	628	4	below	below	ADP
taxlaw-2793	628	5	that	that	SCONJ
taxlaw-2793	628	6	it	it	PRON
taxlaw-2793	628	7	is	be	AUX
taxlaw-2793	628	8	the	the	DET
taxlaw-2793	628	9	second	second	ADJ
taxlaw-2793	628	10	conception	conception	NOUN
taxlaw-2793	628	11	that	that	PRON
taxlaw-2793	628	12	more	more	ADV
taxlaw-2793	628	13	realistically	realistically	ADV
taxlaw-2793	628	14	characterizes	characterize	VERB
taxlaw-2793	628	15	the	the	DET
taxlaw-2793	628	16	function	function	NOUN
taxlaw-2793	628	17	of	of	ADP
taxlaw-2793	628	18	chinese	chinese	ADJ
taxlaw-2793	628	19	tax	tax	NOUN
taxlaw-2793	628	20	policy	policy	NOUN
taxlaw-2793	628	21	toward	toward	ADP
taxlaw-2793	628	22	foreign	foreign	ADJ
taxlaw-2793	628	23	investment	investment	NOUN
taxlaw-2793	628	24	.	.	PUNCT
taxlaw-2793	629	1	interestingly	interestingly	ADV
taxlaw-2793	629	2	,	,	PUNCT
taxlaw-2793	629	3	it	it	PRON
taxlaw-2793	629	4	is	be	AUX
taxlaw-2793	629	5	also	also	ADV
taxlaw-2793	629	6	on	on	ADP
taxlaw-2793	629	7	this	this	DET
taxlaw-2793	629	8	second	second	ADJ
taxlaw-2793	629	9	conception	conception	NOUN
taxlaw-2793	629	10	that	that	SCONJ
taxlaw-2793	629	11	arguments	argument	NOUN
taxlaw-2793	629	12	for	for	ADP
taxlaw-2793	629	13	rules	rule	NOUN
taxlaw-2793	629	14	favorable	favorable	ADJ
taxlaw-2793	629	15	to	to	ADP
taxlaw-2793	629	16	foreign	foreign	ADJ
taxlaw-2793	629	17	investors	investor	NOUN
taxlaw-2793	629	18	can	can	AUX
taxlaw-2793	629	19	be	be	AUX
taxlaw-2793	629	20	more	more	ADV
taxlaw-2793	629	21	cogently	cogently	ADV
taxlaw-2793	629	22	advanced	advanced	ADJ
taxlaw-2793	629	23	.	.	PUNCT
taxlaw-2793	630	1	1	1	X
taxlaw-2793	630	2	.	.	X
taxlaw-2793	630	3	assuming	assume	VERB
taxlaw-2793	630	4	similar	similar	ADJ
taxlaw-2793	630	5	functions	function	NOUN
taxlaw-2793	630	6	for	for	ADP
taxlaw-2793	630	7	tax	tax	NOUN
taxlaw-2793	630	8	and	and	CCONJ
taxlaw-2793	630	9	regulatory	regulatory	ADJ
taxlaw-2793	630	10	policies	policy	NOUN
taxlaw-2793	630	11	one	one	NUM
taxlaw-2793	630	12	potential	potential	ADJ
taxlaw-2793	630	13	model	model	NOUN
taxlaw-2793	630	14	is	be	AUX
taxlaw-2793	630	15	to	to	PART
taxlaw-2793	630	16	introduce	introduce	VERB
taxlaw-2793	630	17	u.s.-style	u.s.-style	NOUN
taxlaw-2793	630	18	rules	rule	NOUN
taxlaw-2793	630	19	to	to	ADP
taxlaw-2793	630	20	chinese	chinese	PROPN
taxlaw-2793	630	21	inbound	inbound	ADJ
taxlaw-2793	630	22	taxation	taxation	NOUN
taxlaw-2793	630	23	.	.	PUNCT
taxlaw-2793	631	1	to	to	PART
taxlaw-2793	631	2	consider	consider	VERB
taxlaw-2793	631	3	whether	whether	SCONJ
taxlaw-2793	631	4	this	this	PRON
taxlaw-2793	631	5	would	would	AUX
taxlaw-2793	631	6	be	be	AUX
taxlaw-2793	631	7	appropriate	appropriate	ADJ
taxlaw-2793	631	8	,	,	PUNCT
taxlaw-2793	631	9	it	it	PRON
taxlaw-2793	631	10	is	be	AUX
taxlaw-2793	631	11	useful	useful	ADJ
taxlaw-2793	631	12	briefly	briefly	NOUN
taxlaw-2793	631	13	to	to	PART
taxlaw-2793	631	14	recall	recall	VERB
taxlaw-2793	631	15	the	the	DET
taxlaw-2793	631	16	historical	historical	ADJ
taxlaw-2793	631	17	origin	origin	NOUN
taxlaw-2793	631	18	of	of	ADP
taxlaw-2793	631	19	some	some	PRON
taxlaw-2793	631	20	of	of	ADP
taxlaw-2793	631	21	the	the	DET
taxlaw-2793	631	22	current	current	ADJ
taxlaw-2793	631	23	u.s	u.s	PROPN
taxlaw-2793	631	24	.	.	PROPN
taxlaw-2793	631	25	rules	rule	NOUN
taxlaw-2793	631	26	.	.	PUNCT
taxlaw-2793	632	1	some	some	DET
taxlaw-2793	632	2	fundamental	fundamental	ADJ
taxlaw-2793	632	3	components	component	NOUN
taxlaw-2793	632	4	of	of	ADP
taxlaw-2793	632	5	current	current	ADJ
taxlaw-2793	632	6	u.s	u.s	PROPN
taxlaw-2793	632	7	.	.	PROPN
taxlaw-2793	632	8	inbound	inbound	ADJ
taxlaw-2793	632	9	tax	tax	NOUN
taxlaw-2793	632	10	system	system	NOUN
taxlaw-2793	632	11	are	be	AUX
taxlaw-2793	632	12	the	the	DET
taxlaw-2793	632	13	result	result	NOUN
taxlaw-2793	632	14	of	of	ADP
taxlaw-2793	632	15	economic	economic	ADJ
taxlaw-2793	632	16	policy	policy	NOUN
taxlaw-2793	632	17	decisions	decision	NOUN
taxlaw-2793	632	18	that	that	PRON
taxlaw-2793	632	19	informed	inform	VERB
taxlaw-2793	632	20	both	both	CCONJ
taxlaw-2793	632	21	tax	tax	NOUN
taxlaw-2793	632	22	and	and	CCONJ
taxlaw-2793	632	23	non	non	ADJ
taxlaw-2793	632	24	-	-	ADJ
taxlaw-2793	632	25	tax	tax	ADJ
taxlaw-2793	632	26	regulatory	regulatory	ADJ
taxlaw-2793	632	27	policies.162	policies.162	NOUN
taxlaw-2793	632	28	the	the	DET
taxlaw-2793	632	29	most	most	ADV
taxlaw-2793	632	30	important	important	ADJ
taxlaw-2793	632	31	example	example	NOUN
taxlaw-2793	632	32	of	of	ADP
taxlaw-2793	632	33	this	this	PRON
taxlaw-2793	632	34	is	be	AUX
taxlaw-2793	632	35	perhaps	perhaps	ADV
taxlaw-2793	632	36	the	the	DET
taxlaw-2793	632	37	foreign	foreign	ADJ
taxlaw-2793	632	38	investors	investor	NOUN
taxlaw-2793	632	39	tax	tax	PROPN
taxlaw-2793	632	40	act	act	PROPN
taxlaw-2793	632	41	(	(	PUNCT
taxlaw-2793	632	42	fita	fita	PROPN
taxlaw-2793	632	43	)	)	PUNCT
taxlaw-2793	632	44	of	of	ADP
taxlaw-2793	632	45	1966.163	1966.163	NUM
taxlaw-2793	632	46	in	in	ADP
taxlaw-2793	632	47	the	the	DET
taxlaw-2793	632	48	early	early	ADJ
taxlaw-2793	632	49	1960s	1960	NOUN
taxlaw-2793	632	50	,	,	PUNCT
taxlaw-2793	632	51	the	the	PRON
taxlaw-2793	632	52	u.s	u.s	PROPN
taxlaw-2793	632	53	.	.	PROPN
taxlaw-2793	632	54	faced	face	VERB
taxlaw-2793	632	55	a	a	DET
taxlaw-2793	632	56	substantial	substantial	ADJ
taxlaw-2793	632	57	balance	balance	NOUN
taxlaw-2793	632	58	-	-	PUNCT
taxlaw-2793	632	59	of	of	ADP
taxlaw-2793	632	60	-	-	PUNCT
taxlaw-2793	632	61	payment	payment	NOUN
taxlaw-2793	632	62	problem.164	problem.164	NOUN
taxlaw-2793	632	63	despite	despite	SCONJ
taxlaw-2793	632	64	a	a	DET
taxlaw-2793	632	65	current	current	ADJ
taxlaw-2793	632	66	account	account	NOUN
taxlaw-2793	632	67	surplus	surplus	NOUN
taxlaw-2793	632	68	from	from	ADP
taxlaw-2793	632	69	exports	export	NOUN
taxlaw-2793	632	70	and	and	CCONJ
taxlaw-2793	632	71	significant	significant	ADJ
taxlaw-2793	632	72	current	current	ADJ
taxlaw-2793	632	73	earnings	earning	NOUN
taxlaw-2793	632	74	on	on	ADP
taxlaw-2793	632	75	foreign	foreign	ADJ
taxlaw-2793	632	76	investment	investment	NOUN
taxlaw-2793	632	77	,	,	PUNCT
taxlaw-2793	632	78	large	large	ADJ
taxlaw-2793	632	79	outflows	outflow	NOUN
taxlaw-2793	632	80	of	of	ADP
taxlaw-2793	632	81	u.s	u.s	PROPN
taxlaw-2793	632	82	.	.	PROPN
taxlaw-2793	632	83	investment	investment	NOUN
taxlaw-2793	632	84	capital	capital	NOUN
taxlaw-2793	632	85	were	be	AUX
taxlaw-2793	632	86	depleting	deplete	VERB
taxlaw-2793	632	87	the	the	DET
taxlaw-2793	632	88	u.s	u.s	PROPN
taxlaw-2793	632	89	.	.	PROPN
taxlaw-2793	632	90	gold	gold	PROPN
taxlaw-2793	632	91	reserve	reserve	NOUN
taxlaw-2793	632	92	and	and	CCONJ
taxlaw-2793	632	93	threatening	threaten	VERB
taxlaw-2793	632	94	the	the	DET
taxlaw-2793	632	95	stability	stability	NOUN
taxlaw-2793	632	96	of	of	ADP
taxlaw-2793	632	97	the	the	DET
taxlaw-2793	632	98	dollar.165	dollar.165	NOUN
taxlaw-2793	632	99	the	the	DET
taxlaw-2793	632	100	kennedy	kennedy	PROPN
taxlaw-2793	632	101	and	and	CCONJ
taxlaw-2793	632	102	johnson	johnson	PROPN
taxlaw-2793	632	103	administrations	administration	NOUN
taxlaw-2793	632	104	offered	offer	VERB
taxlaw-2793	632	105	comprehensive	comprehensive	ADJ
taxlaw-2793	632	106	tax	tax	NOUN
taxlaw-2793	632	107	and	and	CCONJ
taxlaw-2793	632	108	nontax	nontax	NOUN
taxlaw-2793	632	109	policy	policy	NOUN
taxlaw-2793	632	110	responses	response	NOUN
taxlaw-2793	632	111	to	to	ADP
taxlaw-2793	632	112	this	this	DET
taxlaw-2793	632	113	situation	situation	NOUN
taxlaw-2793	632	114	,	,	PUNCT
taxlaw-2793	632	115	both	both	CCONJ
taxlaw-2793	632	116	by	by	ADP
taxlaw-2793	632	117	discouraging	discourage	VERB
taxlaw-2793	632	118	,	,	PUNCT
taxlaw-2793	632	119	or	or	CCONJ
taxlaw-2793	632	120	reducing	reduce	VERB
taxlaw-2793	632	121	the	the	DET
taxlaw-2793	632	122	need	need	NOUN
taxlaw-2793	632	123	for	for	ADP
taxlaw-2793	632	124	,	,	PUNCT
taxlaw-2793	632	125	certain	certain	ADJ
taxlaw-2793	632	126	types	type	NOUN
taxlaw-2793	632	127	of	of	ADP
taxlaw-2793	632	128	outbound	outbound	NOUN
taxlaw-2793	632	129	investment,166	investment,166	ADV
taxlaw-2793	632	130	and	and	CCONJ
taxlaw-2793	632	131	by	by	ADP
taxlaw-2793	632	132	encouraging	encourage	VERB
taxlaw-2793	632	133	investment	investment	NOUN
taxlaw-2793	632	134	into	into	ADP
taxlaw-2793	632	135	the	the	DET
taxlaw-2793	632	136	u.s.167	u.s.167	ADJ
taxlaw-2793	632	137	these	these	DET
taxlaw-2793	632	138	responses	response	NOUN
taxlaw-2793	632	139	called	call	VERB
taxlaw-2793	632	140	for	for	ADP
taxlaw-2793	632	141	not	not	PART
taxlaw-2793	632	142	only	only	ADV
taxlaw-2793	632	143	steps	step	NOUN
taxlaw-2793	632	144	by	by	ADP
taxlaw-2793	632	145	the	the	DET
taxlaw-2793	632	146	162	162	NUM
taxlaw-2793	632	147	.	.	PUNCT
taxlaw-2793	633	1	see	see	VERB
taxlaw-2793	633	2	ross	ross	PROPN
taxlaw-2793	633	3	,	,	PUNCT
taxlaw-2793	633	4	supra	supra	PROPN
taxlaw-2793	633	5	note	note	PROPN
taxlaw-2793	633	6	13	13	NUM
taxlaw-2793	633	7	,	,	PUNCT
taxlaw-2793	633	8	at	at	ADP
taxlaw-2793	633	9	288–90	288–90	NUM
taxlaw-2793	633	10	.	.	PROPN
taxlaw-2793	634	1	163	163	NUM
taxlaw-2793	634	2	.	.	PUNCT
taxlaw-2793	635	1	i	i	PRON
taxlaw-2793	635	2	d.	d.	PROPN
taxlaw-2793	635	3	164	164	NUM
taxlaw-2793	635	4	.	.	PUNCT
taxlaw-2793	636	1	i	i	PRON
taxlaw-2793	636	2	d.	d.	PROPN
taxlaw-2793	636	3	165	165	NUM
taxlaw-2793	636	4	.	.	PUNCT
taxlaw-2793	637	1	i	i	PRON
taxlaw-2793	637	2	d.	d.	PROPN
taxlaw-2793	637	3	166	166	NUM
taxlaw-2793	637	4	.	.	PUNCT
taxlaw-2793	638	1	i	i	PRON
taxlaw-2793	638	2	d.	d.	VERB
taxlaw-2793	638	3	with	with	ADP
taxlaw-2793	638	4	respect	respect	NOUN
taxlaw-2793	638	5	to	to	ADP
taxlaw-2793	638	6	outbound	outbound	ADJ
taxlaw-2793	638	7	investments	investment	NOUN
taxlaw-2793	638	8	,	,	PUNCT
taxlaw-2793	638	9	for	for	ADP
taxlaw-2793	638	10	instance	instance	NOUN
taxlaw-2793	638	11	,	,	PUNCT
taxlaw-2793	638	12	tax	tax	NOUN
taxlaw-2793	638	13	policy	policy	NOUN
taxlaw-2793	638	14	responses	response	NOUN
taxlaw-2793	638	15	included	include	VERB
taxlaw-2793	638	16	the	the	DET
taxlaw-2793	638	17	enactment	enactment	NOUN
taxlaw-2793	638	18	of	of	ADP
taxlaw-2793	638	19	controlled	control	VERB
taxlaw-2793	638	20	foreign	foreign	ADJ
taxlaw-2793	638	21	corporation	corporation	NOUN
taxlaw-2793	638	22	legislation	legislation	NOUN
taxlaw-2793	638	23	and	and	CCONJ
taxlaw-2793	638	24	the	the	DET
taxlaw-2793	638	25	interest	interest	NOUN
taxlaw-2793	638	26	equalization	equalization	NOUN
taxlaw-2793	638	27	tax	tax	NOUN
taxlaw-2793	638	28	.	.	PUNCT
taxlaw-2793	639	1	167	167	NUM
taxlaw-2793	639	2	.	.	PUNCT
taxlaw-2793	640	1	the	the	DET
taxlaw-2793	640	2	imperative	imperative	NOUN
taxlaw-2793	640	3	of	of	ADP
taxlaw-2793	640	4	improving	improve	VERB
taxlaw-2793	640	5	the	the	DET
taxlaw-2793	640	6	u.s	u.s	PROPN
taxlaw-2793	640	7	.	.	PROPN
taxlaw-2793	640	8	gold	gold	PROPN
taxlaw-2793	640	9	reserve	reserve	PROPN
taxlaw-2793	640	10	was	be	AUX
taxlaw-2793	640	11	indeed	indeed	ADV
taxlaw-2793	640	12	so	so	ADV
taxlaw-2793	640	13	clear	clear	ADJ
taxlaw-2793	640	14	that	that	SCONJ
taxlaw-2793	640	15	even	even	ADV
taxlaw-2793	640	16	short	short	ADJ
taxlaw-2793	640	17	-	-	PUNCT
taxlaw-2793	640	18	term	term	NOUN
taxlaw-2793	640	19	deposits	deposit	NOUN
taxlaw-2793	640	20	by	by	ADP
taxlaw-2793	640	21	foreigners	foreigner	NOUN
taxlaw-2793	640	22	in	in	ADP
taxlaw-2793	640	23	the	the	DET
taxlaw-2793	640	24	united	united	PROPN
taxlaw-2793	640	25	states	states	PROPN
taxlaw-2793	640	26	,	,	PUNCT
taxlaw-2793	640	27	which	which	PRON
taxlaw-2793	640	28	“	"	PUNCT
taxlaw-2793	640	29	would	would	AUX
taxlaw-2793	640	30	not	not	PART
taxlaw-2793	640	31	reduce	reduce	VERB
taxlaw-2793	640	32	the	the	DET
taxlaw-2793	640	33	u.s	u.s	PROPN
taxlaw-2793	640	34	.	.	PROPN
taxlaw-2793	640	35	78	78	NUM
taxlaw-2793	640	36	columbia	columbia	PROPN
taxlaw-2793	640	37	jour'al	jour'al	PROPN
taxlaw-2793	640	38	of	of	ADP
taxlaw-2793	640	39	tax	tax	NOUN
taxlaw-2793	640	40	law	law	NOUN
taxlaw-2793	640	41	[	[	X
taxlaw-2793	640	42	vol	vol	NOUN
taxlaw-2793	640	43	.	.	PUNCT
taxlaw-2793	641	1	1:46	1:46	NUM
taxlaw-2793	641	2	treasury	treasury	PROPN
taxlaw-2793	641	3	and	and	CCONJ
taxlaw-2793	641	4	congress	congress	PROPN
taxlaw-2793	641	5	to	to	PART
taxlaw-2793	641	6	change	change	VERB
taxlaw-2793	641	7	tax	tax	NOUN
taxlaw-2793	641	8	rules	rule	NOUN
taxlaw-2793	641	9	,	,	PUNCT
taxlaw-2793	641	10	but	but	CCONJ
taxlaw-2793	641	11	also	also	ADV
taxlaw-2793	641	12	various	various	ADJ
taxlaw-2793	641	13	actions	action	NOUN
taxlaw-2793	641	14	by	by	ADP
taxlaw-2793	641	15	other	other	ADJ
taxlaw-2793	641	16	government	government	NOUN
taxlaw-2793	641	17	agencies	agency	NOUN
taxlaw-2793	641	18	as	as	ADV
taxlaw-2793	641	19	well	well	ADV
taxlaw-2793	641	20	as	as	ADP
taxlaw-2793	641	21	“	"	PUNCT
taxlaw-2793	641	22	the	the	DET
taxlaw-2793	641	23	u.s	u.s	PROPN
taxlaw-2793	641	24	.	.	PROPN
taxlaw-2793	641	25	financial	financial	ADJ
taxlaw-2793	641	26	community	community	NOUN
taxlaw-2793	641	27	”	"	PUNCT
taxlaw-2793	641	28	and	and	CCONJ
taxlaw-2793	641	29	u.s.based	u.s.based	ADJ
taxlaw-2793	641	30	international	international	PROPN
taxlaw-2793	641	31	corporations.168	corporations.168	PROPN
taxlaw-2793	641	32	the	the	DET
taxlaw-2793	641	33	tax	tax	NOUN
taxlaw-2793	641	34	policy	policy	NOUN
taxlaw-2793	641	35	proposals	proposal	NOUN
taxlaw-2793	641	36	that	that	PRON
taxlaw-2793	641	37	resulted	result	VERB
taxlaw-2793	641	38	in	in	ADP
taxlaw-2793	641	39	fita	fita	PROPN
taxlaw-2793	641	40	,	,	PUNCT
taxlaw-2793	641	41	which	which	PRON
taxlaw-2793	641	42	abolished	abolish	VERB
taxlaw-2793	641	43	the	the	DET
taxlaw-2793	641	44	force	force	NOUN
taxlaw-2793	641	45	-	-	PUNCT
taxlaw-2793	641	46	of	of	ADP
taxlaw-2793	641	47	-	-	PUNCT
taxlaw-2793	641	48	attraction	attraction	NOUN
taxlaw-2793	641	49	regime	regime	NOUN
taxlaw-2793	641	50	and	and	CCONJ
taxlaw-2793	641	51	enacted	enact	VERB
taxlaw-2793	641	52	the	the	DET
taxlaw-2793	641	53	trading	trading	NOUN
taxlaw-2793	641	54	safe	safe	ADJ
taxlaw-2793	641	55	harbors	harbor	NOUN
taxlaw-2793	641	56	of	of	ADP
taxlaw-2793	641	57	section	section	NOUN
taxlaw-2793	641	58	864(b	864(b	PROPN
taxlaw-2793	641	59	)	)	PUNCT
taxlaw-2793	641	60	,	,	PUNCT
taxlaw-2793	641	61	were	be	AUX
taxlaw-2793	641	62	accompanied	accompany	VERB
taxlaw-2793	641	63	by	by	ADP
taxlaw-2793	641	64	many	many	ADJ
taxlaw-2793	641	65	other	other	ADJ
taxlaw-2793	641	66	policy	policy	NOUN
taxlaw-2793	641	67	proposals	proposal	NOUN
taxlaw-2793	641	68	aimed	aim	VERB
taxlaw-2793	641	69	at	at	ADP
taxlaw-2793	641	70	inducing	induce	VERB
taxlaw-2793	641	71	foreigners	foreigner	NOUN
taxlaw-2793	641	72	to	to	PART
taxlaw-2793	641	73	purchase	purchase	VERB
taxlaw-2793	641	74	u.s	u.s	PROPN
taxlaw-2793	641	75	.	.	PROPN
taxlaw-2793	641	76	securities.169	securities.169	PROPN
taxlaw-2793	641	77	suppose	suppose	VERB
taxlaw-2793	641	78	that	that	SCONJ
taxlaw-2793	641	79	we	we	PRON
taxlaw-2793	641	80	conceive	conceive	VERB
taxlaw-2793	641	81	the	the	DET
taxlaw-2793	641	82	design	design	NOUN
taxlaw-2793	641	83	of	of	ADP
taxlaw-2793	641	84	chinese	chinese	ADJ
taxlaw-2793	641	85	inbound	inbound	ADJ
taxlaw-2793	641	86	tax	tax	NOUN
taxlaw-2793	641	87	rules	rule	NOUN
taxlaw-2793	641	88	in	in	ADP
taxlaw-2793	641	89	general	general	ADJ
taxlaw-2793	641	90	,	,	PUNCT
taxlaw-2793	641	91	and	and	CCONJ
taxlaw-2793	641	92	the	the	DET
taxlaw-2793	641	93	interpretation	interpretation	NOUN
taxlaw-2793	641	94	of	of	ADP
taxlaw-2793	641	95	“	"	PUNCT
taxlaw-2793	641	96	establishment	establishment	NOUN
taxlaw-2793	641	97	”	"	PUNCT
taxlaw-2793	641	98	in	in	ADP
taxlaw-2793	641	99	particular	particular	ADJ
taxlaw-2793	641	100	,	,	PUNCT
taxlaw-2793	641	101	as	as	SCONJ
taxlaw-2793	641	102	aimed	aim	VERB
taxlaw-2793	641	103	at	at	ADP
taxlaw-2793	641	104	affecting	affect	VERB
taxlaw-2793	641	105	foreign	foreign	ADJ
taxlaw-2793	641	106	investments	investment	NOUN
taxlaw-2793	641	107	in	in	ADP
taxlaw-2793	641	108	a	a	DET
taxlaw-2793	641	109	similar	similar	ADJ
taxlaw-2793	641	110	comprehensive	comprehensive	ADJ
taxlaw-2793	641	111	fashion.170	fashion.170	NOUN
taxlaw-2793	641	112	in	in	ADP
taxlaw-2793	641	113	that	that	DET
taxlaw-2793	641	114	case	case	NOUN
taxlaw-2793	641	115	,	,	PUNCT
taxlaw-2793	641	116	one	one	PRON
taxlaw-2793	641	117	would	would	AUX
taxlaw-2793	641	118	have	have	VERB
taxlaw-2793	641	119	to	to	PART
taxlaw-2793	641	120	note	note	VERB
taxlaw-2793	641	121	immediately	immediately	ADV
taxlaw-2793	641	122	that	that	SCONJ
taxlaw-2793	641	123	china	china	PROPN
taxlaw-2793	641	124	’s	’s	PART
taxlaw-2793	641	125	current	current	ADJ
taxlaw-2793	641	126	international	international	ADJ
taxlaw-2793	641	127	investment	investment	NOUN
taxlaw-2793	641	128	position	position	NOUN
taxlaw-2793	641	129	is	be	AUX
taxlaw-2793	641	130	diametrically	diametrically	ADV
taxlaw-2793	641	131	the	the	DET
taxlaw-2793	641	132	opposite	opposite	NOUN
taxlaw-2793	641	133	of	of	ADP
taxlaw-2793	641	134	the	the	DET
taxlaw-2793	641	135	u.s	u.s	PROPN
taxlaw-2793	641	136	.	.	PUNCT
taxlaw-2793	641	137	’	'	PUNCT
taxlaw-2793	642	1	in	in	ADP
taxlaw-2793	642	2	the	the	DET
taxlaw-2793	642	3	early	early	ADJ
taxlaw-2793	642	4	1960s,171	1960s,171	NUM
taxlaw-2793	642	5	and	and	CCONJ
taxlaw-2793	642	6	there	there	PRON
taxlaw-2793	642	7	is	be	VERB
taxlaw-2793	642	8	currently	currently	ADV
taxlaw-2793	642	9	considerable	considerable	ADJ
taxlaw-2793	642	10	official	official	ADJ
taxlaw-2793	642	11	reservation	reservation	NOUN
taxlaw-2793	642	12	about	about	ADP
taxlaw-2793	642	13	inbound	inbound	ADJ
taxlaw-2793	642	14	investments	investment	NOUN
taxlaw-2793	642	15	.	.	PUNCT
taxlaw-2793	643	1	in	in	ADP
taxlaw-2793	643	2	the	the	DET
taxlaw-2793	643	3	last	last	ADJ
taxlaw-2793	643	4	few	few	ADJ
taxlaw-2793	643	5	years	year	NOUN
taxlaw-2793	643	6	,	,	PUNCT
taxlaw-2793	643	7	china	china	PROPN
taxlaw-2793	643	8	has	have	AUX
taxlaw-2793	643	9	run	run	VERB
taxlaw-2793	643	10	a	a	DET
taxlaw-2793	643	11	strong	strong	ADJ
taxlaw-2793	643	12	current	current	ADJ
taxlaw-2793	643	13	account	account	NOUN
taxlaw-2793	643	14	surplus	surplus	NOUN
taxlaw-2793	643	15	and	and	CCONJ
taxlaw-2793	643	16	drawn	draw	VERB
taxlaw-2793	643	17	large	large	ADJ
taxlaw-2793	643	18	amounts	amount	NOUN
taxlaw-2793	643	19	of	of	ADP
taxlaw-2793	643	20	fdi	fdi	PROPN
taxlaw-2793	643	21	,	,	PUNCT
taxlaw-2793	643	22	with	with	ADP
taxlaw-2793	643	23	the	the	DET
taxlaw-2793	643	24	result	result	NOUN
taxlaw-2793	643	25	that	that	SCONJ
taxlaw-2793	643	26	it	it	PRON
taxlaw-2793	643	27	now	now	ADV
taxlaw-2793	643	28	has	have	AUX
taxlaw-2793	643	29	accumulated	accumulate	VERB
taxlaw-2793	643	30	the	the	DET
taxlaw-2793	643	31	biggest	big	ADJ
taxlaw-2793	643	32	foreign	foreign	ADJ
taxlaw-2793	643	33	reserve	reserve	NOUN
taxlaw-2793	643	34	in	in	ADP
taxlaw-2793	643	35	the	the	DET
taxlaw-2793	643	36	world.172	world.172	NOUN
taxlaw-2793	643	37	in	in	ADP
taxlaw-2793	643	38	addition	addition	NOUN
taxlaw-2793	643	39	to	to	ADP
taxlaw-2793	643	40	trade	trade	NOUN
taxlaw-2793	643	41	and	and	CCONJ
taxlaw-2793	643	42	fdi	fdi	ADV
taxlaw-2793	643	43	-	-	PUNCT
taxlaw-2793	643	44	related	relate	VERB
taxlaw-2793	643	45	inflows	inflow	NOUN
taxlaw-2793	643	46	,	,	PUNCT
taxlaw-2793	643	47	very	very	ADV
taxlaw-2793	643	48	sizeable	sizeable	ADJ
taxlaw-2793	643	49	amounts	amount	NOUN
taxlaw-2793	643	50	of	of	ADP
taxlaw-2793	643	51	other	other	ADJ
taxlaw-2793	643	52	capital	capital	NOUN
taxlaw-2793	643	53	inflow	inflow	NOUN
taxlaw-2793	643	54	are	be	AUX
taxlaw-2793	643	55	also	also	ADV
taxlaw-2793	643	56	present	present	ADJ
taxlaw-2793	643	57	,	,	PUNCT
taxlaw-2793	643	58	although	although	SCONJ
taxlaw-2793	643	59	it	it	PRON
taxlaw-2793	643	60	has	have	AUX
taxlaw-2793	643	61	been	be	AUX
taxlaw-2793	643	62	difficult	difficult	ADJ
taxlaw-2793	643	63	to	to	PART
taxlaw-2793	643	64	identify	identify	VERB
taxlaw-2793	643	65	the	the	DET
taxlaw-2793	643	66	precise	precise	ADJ
taxlaw-2793	643	67	magnitude.173	magnitude.173	NOUN
taxlaw-2793	643	68	this	this	DET
taxlaw-2793	643	69	additional	additional	ADJ
taxlaw-2793	643	70	inflow	inflow	NOUN
taxlaw-2793	643	71	of	of	ADP
taxlaw-2793	643	72	capital	capital	NOUN
taxlaw-2793	643	73	is	be	AUX
taxlaw-2793	643	74	viewed	view	VERB
taxlaw-2793	643	75	by	by	ADP
taxlaw-2793	643	76	many	many	ADJ
taxlaw-2793	643	77	observers	observer	NOUN
taxlaw-2793	643	78	to	to	PART
taxlaw-2793	643	79	be	be	AUX
taxlaw-2793	643	80	the	the	DET
taxlaw-2793	643	81	result	result	NOUN
taxlaw-2793	643	82	of	of	ADP
taxlaw-2793	643	83	china	china	PROPN
taxlaw-2793	643	84	’s	’s	PART
taxlaw-2793	643	85	fixed	fix	VERB
taxlaw-2793	643	86	exchange	exchange	NOUN
taxlaw-2793	643	87	rate	rate	NOUN
taxlaw-2793	643	88	policy	policy	NOUN
taxlaw-2793	643	89	and	and	CCONJ
taxlaw-2793	643	90	the	the	DET
taxlaw-2793	643	91	expectation	expectation	NOUN
taxlaw-2793	643	92	that	that	SCONJ
taxlaw-2793	643	93	renminbi	renminbi	NOUN
taxlaw-2793	643	94	will	will	AUX
taxlaw-2793	643	95	appreciate.174	appreciate.174	ADV
taxlaw-2793	643	96	although	although	SCONJ
taxlaw-2793	643	97	disagreement	disagreement	NOUN
taxlaw-2793	643	98	exists	exist	VERB
taxlaw-2793	643	99	as	as	ADP
taxlaw-2793	643	100	to	to	ADP
taxlaw-2793	643	101	the	the	DET
taxlaw-2793	643	102	extent	extent	NOUN
taxlaw-2793	643	103	to	to	PART
taxlaw-2793	643	104	which	which	PRON
taxlaw-2793	643	105	the	the	DET
taxlaw-2793	643	106	rapid	rapid	ADJ
taxlaw-2793	643	107	capital	capital	NOUN
taxlaw-2793	643	108	inflows	inflow	NOUN
taxlaw-2793	643	109	comprise	comprise	VERB
taxlaw-2793	643	110	“	"	PUNCT
taxlaw-2793	643	111	hot	hot	ADJ
taxlaw-2793	643	112	money	money	NOUN
taxlaw-2793	643	113	”	"	PUNCT
taxlaw-2793	643	114	—	—	PUNCT
taxlaw-2793	643	115	in	in	ADP
taxlaw-2793	643	116	no	no	DET
taxlaw-2793	643	117	small	small	ADJ
taxlaw-2793	643	118	measure	measure	NOUN
taxlaw-2793	643	119	because	because	SCONJ
taxlaw-2793	643	120	there	there	PRON
taxlaw-2793	643	121	is	be	VERB
taxlaw-2793	643	122	disagreement	disagreement	NOUN
taxlaw-2793	643	123	about	about	ADP
taxlaw-2793	643	124	what	what	PRON
taxlaw-2793	643	125	is	be	AUX
taxlaw-2793	643	126	“	"	PUNCT
taxlaw-2793	643	127	hot	hot	ADJ
taxlaw-2793	643	128	money”175	money”175	NOUN
taxlaw-2793	643	129	—	—	PUNCT
taxlaw-2793	643	130	the	the	DET
taxlaw-2793	643	131	economic	economic	ADJ
taxlaw-2793	643	132	consequences	consequence	NOUN
taxlaw-2793	643	133	of	of	ADP
taxlaw-2793	643	134	the	the	DET
taxlaw-2793	643	135	inflow	inflow	NOUN
taxlaw-2793	643	136	are	be	AUX
taxlaw-2793	643	137	evident	evident	ADJ
taxlaw-2793	643	138	:	:	PUNCT
taxlaw-2793	643	139	china	china	PROPN
taxlaw-2793	643	140	’s	’s	PART
taxlaw-2793	643	141	payments	payment	NOUN
taxlaw-2793	643	142	deficit	deficit	NOUN
taxlaw-2793	643	143	as	as	SCONJ
taxlaw-2793	643	144	customarily	customarily	ADV
taxlaw-2793	643	145	defined	define	VERB
taxlaw-2793	643	146	,	,	PUNCT
taxlaw-2793	643	147	”	"	PUNCT
taxlaw-2793	643	148	were	be	AUX
taxlaw-2793	643	149	to	to	PART
taxlaw-2793	643	150	be	be	AUX
taxlaw-2793	643	151	encouraged	encourage	VERB
taxlaw-2793	643	152	,	,	PUNCT
taxlaw-2793	643	153	as	as	SCONJ
taxlaw-2793	643	154	they	they	PRON
taxlaw-2793	643	155	would	would	AUX
taxlaw-2793	643	156	“	"	PUNCT
taxlaw-2793	643	157	reduce	reduce	VERB
taxlaw-2793	643	158	the	the	DET
taxlaw-2793	643	159	volume	volume	NOUN
taxlaw-2793	643	160	of	of	ADP
taxlaw-2793	643	161	liquid	liquid	ADJ
taxlaw-2793	643	162	dollar	dollar	NOUN
taxlaw-2793	643	163	assets	asset	NOUN
taxlaw-2793	643	164	that	that	PRON
taxlaw-2793	643	165	foreign	foreign	ADJ
taxlaw-2793	643	166	central	central	ADJ
taxlaw-2793	643	167	banks	bank	NOUN
taxlaw-2793	643	168	might	might	AUX
taxlaw-2793	643	169	use	use	VERB
taxlaw-2793	643	170	to	to	PART
taxlaw-2793	643	171	buy	buy	VERB
taxlaw-2793	643	172	gold	gold	NOUN
taxlaw-2793	643	173	.	.	PUNCT
taxlaw-2793	643	174	”	"	PUNCT
taxlaw-2793	644	1	report	report	NOUN
taxlaw-2793	644	2	to	to	ADP
taxlaw-2793	644	3	the	the	DET
taxlaw-2793	644	4	president	president	NOUN
taxlaw-2793	644	5	of	of	ADP
taxlaw-2793	644	6	the	the	DET
taxlaw-2793	644	7	united	united	PROPN
taxlaw-2793	644	8	states	states	PROPN
taxlaw-2793	644	9	from	from	ADP
taxlaw-2793	644	10	the	the	DET
taxlaw-2793	644	11	task	task	NOUN
taxlaw-2793	644	12	force	force	NOUN
taxlaw-2793	644	13	on	on	ADP
taxlaw-2793	644	14	promoting	promote	VERB
taxlaw-2793	644	15	increased	increase	VERB
taxlaw-2793	644	16	foreign	foreign	ADJ
taxlaw-2793	644	17	investment	investment	NOUN
taxlaw-2793	644	18	in	in	ADP
taxlaw-2793	644	19	united	united	PROPN
taxlaw-2793	644	20	states	states	PROPN
taxlaw-2793	644	21	corporate	corporate	ADJ
taxlaw-2793	644	22	securities	security	NOUN
taxlaw-2793	644	23	and	and	CCONJ
taxlaw-2793	644	24	increased	increase	VERB
taxlaw-2793	644	25	foreign	foreign	ADJ
taxlaw-2793	644	26	financing	financing	NOUN
taxlaw-2793	644	27	for	for	ADP
taxlaw-2793	644	28	united	united	PROPN
taxlaw-2793	644	29	states	states	PROPN
taxlaw-2793	644	30	corporations	corporation	NOUN
taxlaw-2793	644	31	operating	operate	VERB
taxlaw-2793	644	32	abroad	abroad	ADV
taxlaw-2793	644	33	,	,	PUNCT
taxlaw-2793	644	34	13	13	NUM
taxlaw-2793	644	35	(	(	PUNCT
taxlaw-2793	644	36	1964	1964	NUM
taxlaw-2793	644	37	)	)	PUNCT
taxlaw-2793	644	38	available	available	ADJ
taxlaw-2793	644	39	at	at	ADP
taxlaw-2793	644	40	http://www.sechistorical.org/collection/papers/1960/1964_0427_taskforceforeign.pdf	http://www.sechistorical.org/collection/papers/1960/1964_0427_taskforceforeign.pdf	PROPN
taxlaw-2793	644	41	(	(	PUNCT
taxlaw-2793	644	42	last	last	ADV
taxlaw-2793	644	43	visited	visit	VERB
taxlaw-2793	644	44	feb	feb	PROPN
taxlaw-2793	644	45	.	.	PROPN
taxlaw-2793	644	46	14	14	NUM
taxlaw-2793	644	47	,	,	PUNCT
taxlaw-2793	644	48	2010	2010	NUM
taxlaw-2793	644	49	)	)	PUNCT
taxlaw-2793	644	50	.	.	PUNCT
taxlaw-2793	645	1	168	168	NUM
taxlaw-2793	645	2	.	.	PUNCT
taxlaw-2793	646	1	see	see	VERB
taxlaw-2793	646	2	generally	generally	ADV
taxlaw-2793	646	3	i	i	PRON
taxlaw-2793	646	4	d.	d.	PROPN
taxlaw-2793	646	5	other	other	ADJ
taxlaw-2793	646	6	government	government	NOUN
taxlaw-2793	646	7	agencies	agency	NOUN
taxlaw-2793	646	8	involved	involve	VERB
taxlaw-2793	646	9	included	include	VERB
taxlaw-2793	646	10	the	the	DET
taxlaw-2793	646	11	securities	security	NOUN
taxlaw-2793	646	12	and	and	CCONJ
taxlaw-2793	646	13	exchange	exchange	PROPN
taxlaw-2793	646	14	commission	commission	PROPN
taxlaw-2793	646	15	,	,	PUNCT
taxlaw-2793	646	16	the	the	DET
taxlaw-2793	646	17	federal	federal	PROPN
taxlaw-2793	646	18	reserve	reserve	PROPN
taxlaw-2793	646	19	,	,	PUNCT
taxlaw-2793	646	20	and	and	CCONJ
taxlaw-2793	646	21	the	the	DET
taxlaw-2793	646	22	department	department	NOUN
taxlaw-2793	646	23	of	of	ADP
taxlaw-2793	646	24	state	state	NOUN
taxlaw-2793	646	25	.	.	PUNCT
taxlaw-2793	647	1	169	169	NUM
taxlaw-2793	647	2	.	.	PUNCT
taxlaw-2793	648	1	i	i	PRON
taxlaw-2793	648	2	d.	d.	PROPN
taxlaw-2793	648	3	at	at	ADP
taxlaw-2793	648	4	13	13	NUM
taxlaw-2793	648	5	.	.	PUNCT
taxlaw-2793	648	6	170	170	NUM
taxlaw-2793	648	7	.	.	PUNCT
taxlaw-2793	649	1	this	this	PRON
taxlaw-2793	649	2	would	would	AUX
taxlaw-2793	649	3	not	not	PART
taxlaw-2793	649	4	be	be	AUX
taxlaw-2793	649	5	completely	completely	ADV
taxlaw-2793	649	6	appropriate	appropriate	ADJ
taxlaw-2793	649	7	.	.	PUNCT
taxlaw-2793	650	1	see	see	VERB
taxlaw-2793	650	2	infra	infra	NOUN
taxlaw-2793	650	3	notes	note	VERB
taxlaw-2793	650	4	191–94	191–94	NOUN
taxlaw-2793	650	5	and	and	CCONJ
taxlaw-2793	650	6	accompanying	accompany	VERB
taxlaw-2793	650	7	text	text	NOUN
taxlaw-2793	650	8	.	.	PUNCT
taxlaw-2793	651	1	171	171	NUM
taxlaw-2793	651	2	.	.	PUNCT
taxlaw-2793	652	1	see	see	VERB
taxlaw-2793	652	2	supra	supra	PROPN
taxlaw-2793	652	3	notes	note	NOUN
taxlaw-2793	652	4	184–89	184–89	PROPN
taxlaw-2793	652	5	and	and	CCONJ
taxlaw-2793	652	6	accompanying	accompany	VERB
taxlaw-2793	652	7	text	text	NOUN
taxlaw-2793	652	8	.	.	PUNCT
taxlaw-2793	653	1	172	172	NUM
taxlaw-2793	653	2	.	.	PUNCT
taxlaw-2793	654	1	andrew	andrew	PROPN
taxlaw-2793	654	2	batson	batson	PROPN
taxlaw-2793	654	3	,	,	PUNCT
taxlaw-2793	654	4	china	china	PROPN
taxlaw-2793	654	5	's	's	PART
taxlaw-2793	654	6	reserves	reserve	NOUN
taxlaw-2793	654	7	expand	expand	VERB
taxlaw-2793	654	8	,	,	PUNCT
taxlaw-2793	654	9	wall	wall	PROPN
taxlaw-2793	654	10	st	st	PROPN
taxlaw-2793	654	11	.	.	PROPN
taxlaw-2793	654	12	j.	j.	PROPN
taxlaw-2793	654	13	,	,	PUNCT
taxlaw-2793	654	14	jan	jan	PROPN
taxlaw-2793	654	15	.	.	PROPN
taxlaw-2793	654	16	16	16	NUM
taxlaw-2793	654	17	,	,	PUNCT
taxlaw-2793	654	18	2010	2010	NUM
taxlaw-2793	654	19	,	,	PUNCT
taxlaw-2793	654	20	at	at	ADP
taxlaw-2793	654	21	a-10	a-10	PROPN
taxlaw-2793	654	22	.	.	PROPN
taxlaw-2793	654	23	173	173	NUM
taxlaw-2793	654	24	.	.	PUNCT
taxlaw-2793	655	1	see	see	VERB
taxlaw-2793	655	2	prasad	prasad	PROPN
taxlaw-2793	655	3	&	&	CCONJ
taxlaw-2793	655	4	wei	wei	PROPN
taxlaw-2793	655	5	,	,	PUNCT
taxlaw-2793	655	6	supra	supra	PROPN
taxlaw-2793	655	7	note	note	PROPN
taxlaw-2793	655	8	59	59	NUM
taxlaw-2793	655	9	,	,	PUNCT
taxlaw-2793	655	10	at	at	ADP
taxlaw-2793	655	11	8–12	8–12	NUM
taxlaw-2793	655	12	;	;	PUNCT
taxlaw-2793	655	13	calla	calla	NOUN
taxlaw-2793	655	14	wiemer	wiemer	NOUN
taxlaw-2793	655	15	,	,	PUNCT
taxlaw-2793	655	16	the	the	DET
taxlaw-2793	655	17	currency	currency	NOUN
taxlaw-2793	655	18	:	:	PUNCT
taxlaw-2793	655	19	a	a	DET
taxlaw-2793	655	20	tisket	tisket	NOUN
taxlaw-2793	655	21	,	,	PUNCT
taxlaw-2793	655	22	a	a	DET
taxlaw-2793	655	23	tasket	tasket	NOUN
taxlaw-2793	655	24	,	,	PUNCT
taxlaw-2793	655	25	a	a	DET
taxlaw-2793	655	26	band	band	NOUN
taxlaw-2793	655	27	'	'	PUNCT
taxlaw-2793	655	28	ot	ot	NOUN
taxlaw-2793	655	29	a	a	DET
taxlaw-2793	655	30	basket	basket	NOUN
taxlaw-2793	655	31	,	,	PUNCT
taxlaw-2793	655	32	9.2	9.2	NUM
taxlaw-2793	655	33	china	china	PROPN
taxlaw-2793	655	34	economic	economic	ADJ
taxlaw-2793	655	35	quarterly	quarterly	NOUN
taxlaw-2793	655	36	,	,	PUNCT
taxlaw-2793	655	37	at	at	ADP
taxlaw-2793	655	38	42–46	42–46	NUM
taxlaw-2793	655	39	(	(	PUNCT
taxlaw-2793	655	40	2005	2005	NUM
taxlaw-2793	655	41	)	)	PUNCT
taxlaw-2793	655	42	.	.	PUNCT
taxlaw-2793	656	1	the	the	DET
taxlaw-2793	656	2	difficulty	difficulty	NOUN
taxlaw-2793	656	3	with	with	ADP
taxlaw-2793	656	4	identifying	identify	VERB
taxlaw-2793	656	5	other	other	ADJ
taxlaw-2793	656	6	inflows	inflow	NOUN
taxlaw-2793	656	7	has	have	VERB
taxlaw-2793	656	8	to	to	PART
taxlaw-2793	656	9	do	do	VERB
taxlaw-2793	656	10	with	with	ADP
taxlaw-2793	656	11	the	the	DET
taxlaw-2793	656	12	uncertain	uncertain	ADJ
taxlaw-2793	656	13	amount	amount	NOUN
taxlaw-2793	656	14	of	of	ADP
taxlaw-2793	656	15	reserve	reserve	NOUN
taxlaw-2793	656	16	increases	increase	VERB
taxlaw-2793	656	17	attributable	attributable	ADJ
taxlaw-2793	656	18	to	to	ADP
taxlaw-2793	656	19	appreciation	appreciation	NOUN
taxlaw-2793	656	20	in	in	ADP
taxlaw-2793	656	21	official	official	ADJ
taxlaw-2793	656	22	asset	asset	NOUN
taxlaw-2793	656	23	holdings	holding	NOUN
taxlaw-2793	656	24	.	.	PUNCT
taxlaw-2793	657	1	174	174	NUM
taxlaw-2793	657	2	.	.	PUNCT
taxlaw-2793	658	1	see	see	VERB
taxlaw-2793	658	2	prasad	prasad	PROPN
taxlaw-2793	658	3	&	&	CCONJ
taxlaw-2793	658	4	wei	wei	PROPN
taxlaw-2793	658	5	,	,	PUNCT
taxlaw-2793	658	6	supra	supra	PROPN
taxlaw-2793	658	7	note	note	PROPN
taxlaw-2793	658	8	59	59	NUM
taxlaw-2793	658	9	,	,	PUNCT
taxlaw-2793	658	10	at	at	ADP
taxlaw-2793	658	11	10	10	NUM
taxlaw-2793	658	12	,	,	PUNCT
taxlaw-2793	658	13	12	12	NUM
taxlaw-2793	658	14	.	.	X
taxlaw-2793	659	1	175	175	NUM
taxlaw-2793	659	2	.	.	PUNCT
taxlaw-2793	660	1	the	the	DET
taxlaw-2793	660	2	term	term	NOUN
taxlaw-2793	660	3	“	"	PUNCT
taxlaw-2793	660	4	hot	hot	ADJ
taxlaw-2793	660	5	money	money	NOUN
taxlaw-2793	660	6	”	"	PUNCT
taxlaw-2793	660	7	typically	typically	ADV
taxlaw-2793	660	8	refers	refer	VERB
taxlaw-2793	660	9	to	to	ADP
taxlaw-2793	660	10	speculative	speculative	ADJ
taxlaw-2793	660	11	flows	flow	NOUN
taxlaw-2793	660	12	of	of	ADP
taxlaw-2793	660	13	capital	capital	NOUN
taxlaw-2793	660	14	—	—	PUNCT
taxlaw-2793	660	15	particularly	particularly	ADV
taxlaw-2793	660	16	flows	flow	VERB
taxlaw-2793	660	17	into	into	ADP
taxlaw-2793	660	18	countries	country	NOUN
taxlaw-2793	660	19	with	with	ADP
taxlaw-2793	660	20	weak	weak	ADJ
taxlaw-2793	660	21	financial	financial	ADJ
taxlaw-2793	660	22	markets	market	NOUN
taxlaw-2793	660	23	and	and	CCONJ
taxlaw-2793	660	24	institutions	institution	NOUN
taxlaw-2793	660	25	—	—	PUNCT
taxlaw-2793	660	26	that	that	PRON
taxlaw-2793	660	27	could	could	AUX
taxlaw-2793	660	28	potentially	potentially	ADV
taxlaw-2793	660	29	switch	switch	VERB
taxlaw-2793	660	30	directions	direction	NOUN
taxlaw-2793	660	31	within	within	ADP
taxlaw-2793	660	32	a	a	DET
taxlaw-2793	660	33	short	short	ADJ
taxlaw-2793	660	34	time	time	NOUN
taxlaw-2793	660	35	.	.	PUNCT
taxlaw-2793	661	1	see	see	VERB
taxlaw-2793	661	2	prasad	prasad	PROPN
taxlaw-2793	661	3	&	&	CCONJ
taxlaw-2793	661	4	wei	wei	PROPN
taxlaw-2793	661	5	,	,	PUNCT
taxlaw-2793	661	6	supra	supra	PROPN
taxlaw-2793	661	7	note	note	PROPN
taxlaw-2793	661	8	59	59	NUM
taxlaw-2793	661	9	,	,	PUNCT
taxlaw-2793	661	10	at	at	ADP
taxlaw-2793	661	11	10	10	NUM
taxlaw-2793	661	12	.	.	PUNCT
taxlaw-2793	662	1	2010	2010	NUM
taxlaw-2793	662	2	]	]	PUNCT
taxlaw-2793	662	3	“	"	PUNCT
taxlaw-2793	662	4	establishme't	establishme't	PROPN
taxlaw-2793	662	5	”	"	PUNCT
taxlaw-2793	662	6	i	i	PRON
taxlaw-2793	662	7	'	'	PUNCT
taxlaw-2793	662	8	chi'ese	chi'ese	ADJ
taxlaw-2793	662	9	tax	tax	NOUN
taxlaw-2793	662	10	79	79	NUM
taxlaw-2793	662	11	foreign	foreign	ADJ
taxlaw-2793	662	12	reserve	reserve	NOUN
taxlaw-2793	662	13	is	be	AUX
taxlaw-2793	662	14	more	more	ADV
taxlaw-2793	662	15	and	and	CCONJ
taxlaw-2793	662	16	more	more	ADV
taxlaw-2793	662	17	likely	likely	ADJ
taxlaw-2793	662	18	to	to	PART
taxlaw-2793	662	19	exceed	exceed	VERB
taxlaw-2793	662	20	the	the	DET
taxlaw-2793	662	21	amount	amount	NOUN
taxlaw-2793	662	22	of	of	ADP
taxlaw-2793	662	23	optimal	optimal	ADJ
taxlaw-2793	662	24	reserves	reserve	NOUN
taxlaw-2793	662	25	,	,	PUNCT
taxlaw-2793	662	26	and	and	CCONJ
taxlaw-2793	662	27	the	the	DET
taxlaw-2793	662	28	indirect	indirect	ADJ
taxlaw-2793	662	29	addition	addition	NOUN
taxlaw-2793	662	30	to	to	ADP
taxlaw-2793	662	31	the	the	DET
taxlaw-2793	662	32	domestic	domestic	ADJ
taxlaw-2793	662	33	monetary	monetary	ADJ
taxlaw-2793	662	34	base	base	NOUN
taxlaw-2793	662	35	may	may	AUX
taxlaw-2793	662	36	contribute	contribute	VERB
taxlaw-2793	662	37	to	to	ADP
taxlaw-2793	662	38	inflationary	inflationary	ADJ
taxlaw-2793	662	39	pressure.176	pressure.176	NOUN
taxlaw-2793	662	40	moreover	moreover	ADV
taxlaw-2793	662	41	,	,	PUNCT
taxlaw-2793	662	42	it	it	PRON
taxlaw-2793	662	43	has	have	AUX
taxlaw-2793	662	44	been	be	AUX
taxlaw-2793	662	45	suggested	suggest	VERB
taxlaw-2793	662	46	that	that	SCONJ
taxlaw-2793	662	47	absent	absent	ADJ
taxlaw-2793	662	48	a	a	DET
taxlaw-2793	662	49	currency	currency	NOUN
taxlaw-2793	662	50	revaluation	revaluation	NOUN
taxlaw-2793	662	51	,	,	PUNCT
taxlaw-2793	662	52	and	and	CCONJ
taxlaw-2793	662	53	as	as	ADV
taxlaw-2793	662	54	long	long	ADV
taxlaw-2793	662	55	as	as	SCONJ
taxlaw-2793	662	56	the	the	DET
taxlaw-2793	662	57	domestic	domestic	ADJ
taxlaw-2793	662	58	savings	saving	NOUN
taxlaw-2793	662	59	rate	rate	NOUN
taxlaw-2793	662	60	continues	continue	VERB
taxlaw-2793	662	61	to	to	PART
taxlaw-2793	662	62	exceed	exceed	VERB
taxlaw-2793	662	63	the	the	DET
taxlaw-2793	662	64	rate	rate	NOUN
taxlaw-2793	662	65	of	of	ADP
taxlaw-2793	662	66	investment	investment	NOUN
taxlaw-2793	662	67	,	,	PUNCT
taxlaw-2793	662	68	the	the	DET
taxlaw-2793	662	69	accumulation	accumulation	NOUN
taxlaw-2793	662	70	of	of	ADP
taxlaw-2793	662	71	reserves	reserve	NOUN
taxlaw-2793	662	72	will	will	AUX
taxlaw-2793	662	73	continue.177	continue.177	VERB
taxlaw-2793	662	74	an	an	DET
taxlaw-2793	662	75	analogy	analogy	NOUN
taxlaw-2793	662	76	has	have	AUX
taxlaw-2793	662	77	indeed	indeed	ADV
taxlaw-2793	662	78	been	be	AUX
taxlaw-2793	662	79	drawn	draw	VERB
taxlaw-2793	662	80	between	between	ADP
taxlaw-2793	662	81	this	this	DET
taxlaw-2793	662	82	situation	situation	NOUN
taxlaw-2793	662	83	and	and	CCONJ
taxlaw-2793	662	84	a	a	DET
taxlaw-2793	662	85	particular	particular	ADJ
taxlaw-2793	662	86	era	era	NOUN
taxlaw-2793	662	87	in	in	ADP
taxlaw-2793	662	88	u.s	u.s	PROPN
taxlaw-2793	662	89	.	.	PROPN
taxlaw-2793	662	90	economic	economic	ADJ
taxlaw-2793	662	91	history	history	NOUN
taxlaw-2793	662	92	:	:	PUNCT
taxlaw-2793	662	93	not	not	PART
taxlaw-2793	662	94	the	the	DET
taxlaw-2793	662	95	1960s	1960	NOUN
taxlaw-2793	662	96	with	with	ADP
taxlaw-2793	662	97	large	large	ADJ
taxlaw-2793	662	98	capital	capital	NOUN
taxlaw-2793	662	99	outflow	outflow	NOUN
taxlaw-2793	662	100	and	and	CCONJ
taxlaw-2793	662	101	balance	balance	NOUN
taxlaw-2793	662	102	of	of	ADP
taxlaw-2793	662	103	payment	payment	NOUN
taxlaw-2793	662	104	problem	problem	NOUN
taxlaw-2793	662	105	under	under	ADP
taxlaw-2793	662	106	the	the	DET
taxlaw-2793	662	107	bretton	bretton	PROPN
taxlaw-2793	662	108	woods	wood	NOUN
taxlaw-2793	662	109	system	system	NOUN
taxlaw-2793	662	110	,	,	PUNCT
taxlaw-2793	662	111	but	but	CCONJ
taxlaw-2793	662	112	the	the	DET
taxlaw-2793	662	113	gilded	gild	VERB
taxlaw-2793	662	114	age	age	NOUN
taxlaw-2793	662	115	of	of	ADP
taxlaw-2793	662	116	the	the	DET
taxlaw-2793	662	117	1920s.178	1920s.178	NUM
taxlaw-2793	662	118	economists	economist	NOUN
taxlaw-2793	662	119	disagree	disagree	VERB
taxlaw-2793	662	120	as	as	ADP
taxlaw-2793	662	121	to	to	ADP
taxlaw-2793	662	122	whether	whether	SCONJ
taxlaw-2793	662	123	china	china	PROPN
taxlaw-2793	662	124	should	should	AUX
taxlaw-2793	662	125	try	try	VERB
taxlaw-2793	662	126	to	to	PART
taxlaw-2793	662	127	change	change	VERB
taxlaw-2793	662	128	this	this	DET
taxlaw-2793	662	129	state	state	NOUN
taxlaw-2793	662	130	of	of	ADP
taxlaw-2793	662	131	affairs	affair	NOUN
taxlaw-2793	662	132	by	by	ADP
taxlaw-2793	662	133	revaluing	revalue	VERB
taxlaw-2793	662	134	the	the	DET
taxlaw-2793	662	135	renminbi.179	renminbi.179	NOUN
taxlaw-2793	662	136	in	in	ADP
taxlaw-2793	662	137	any	any	DET
taxlaw-2793	662	138	case	case	NOUN
taxlaw-2793	662	139	,	,	PUNCT
taxlaw-2793	662	140	the	the	DET
taxlaw-2793	662	141	chinese	chinese	ADJ
taxlaw-2793	662	142	government	government	NOUN
taxlaw-2793	662	143	has	have	AUX
taxlaw-2793	662	144	taken	take	VERB
taxlaw-2793	662	145	a	a	DET
taxlaw-2793	662	146	series	series	NOUN
taxlaw-2793	662	147	of	of	ADP
taxlaw-2793	662	148	ad	ad	NOUN
taxlaw-2793	662	149	hoc	hoc	X
taxlaw-2793	662	150	measures	measure	NOUN
taxlaw-2793	662	151	to	to	PART
taxlaw-2793	662	152	mitigate	mitigate	VERB
taxlaw-2793	662	153	the	the	DET
taxlaw-2793	662	154	risk	risk	NOUN
taxlaw-2793	662	155	of	of	ADP
taxlaw-2793	662	156	high	high	ADJ
taxlaw-2793	662	157	domestic	domestic	ADJ
taxlaw-2793	662	158	liquidity	liquidity	NOUN
taxlaw-2793	662	159	and	and	CCONJ
taxlaw-2793	662	160	the	the	DET
taxlaw-2793	662	161	non	non	ADJ
taxlaw-2793	662	162	-	-	NOUN
taxlaw-2793	662	163	optimality	optimality	NOUN
taxlaw-2793	662	164	of	of	ADP
taxlaw-2793	662	165	high	high	ADJ
taxlaw-2793	662	166	reserves	reserve	NOUN
taxlaw-2793	662	167	.	.	PUNCT
taxlaw-2793	663	1	for	for	ADP
taxlaw-2793	663	2	example	example	NOUN
taxlaw-2793	663	3	,	,	PUNCT
taxlaw-2793	663	4	it	it	PRON
taxlaw-2793	663	5	has	have	AUX
taxlaw-2793	663	6	loosened	loosen	VERB
taxlaw-2793	663	7	capital	capital	NOUN
taxlaw-2793	663	8	controls	control	NOUN
taxlaw-2793	663	9	for	for	ADP
taxlaw-2793	663	10	outbound	outbound	ADJ
taxlaw-2793	663	11	investments	investment	NOUN
taxlaw-2793	663	12	by	by	ADP
taxlaw-2793	663	13	chinese	chinese	PROPN
taxlaw-2793	663	14	individuals180	individuals180	PROPN
taxlaw-2793	663	15	and	and	CCONJ
taxlaw-2793	663	16	encouraged	encourage	VERB
taxlaw-2793	663	17	chinese	chinese	ADJ
taxlaw-2793	663	18	state	state	NOUN
taxlaw-2793	663	19	-	-	PUNCT
taxlaw-2793	663	20	owned	own	VERB
taxlaw-2793	663	21	enterprises	enterprise	NOUN
taxlaw-2793	663	22	to	to	PART
taxlaw-2793	663	23	invest	invest	VERB
taxlaw-2793	663	24	abroad.181	abroad.181	INTJ
taxlaw-2793	663	25	it	it	PRON
taxlaw-2793	663	26	has	have	AUX
taxlaw-2793	663	27	also	also	ADV
taxlaw-2793	663	28	relaxed	relax	VERB
taxlaw-2793	663	29	requirements	requirement	NOUN
taxlaw-2793	663	30	for	for	ADP
taxlaw-2793	663	31	repatriation	repatriation	NOUN
taxlaw-2793	663	32	of	of	ADP
taxlaw-2793	663	33	profits	profit	NOUN
taxlaw-2793	663	34	of	of	ADP
taxlaw-2793	663	35	foreign	foreign	ADJ
taxlaw-2793	663	36	operations.182	operations.182	NOUN
taxlaw-2793	663	37	with	with	ADP
taxlaw-2793	663	38	respect	respect	NOUN
taxlaw-2793	663	39	to	to	ADP
taxlaw-2793	663	40	inbound	inbound	ADJ
taxlaw-2793	663	41	investments	investment	NOUN
taxlaw-2793	663	42	,	,	PUNCT
taxlaw-2793	663	43	foreign	foreign	ADJ
taxlaw-2793	663	44	exchange	exchange	NOUN
taxlaw-2793	663	45	control	control	NOUN
taxlaw-2793	663	46	has	have	AUX
taxlaw-2793	663	47	been	be	AUX
taxlaw-2793	663	48	tightened,183	tightened,183	PUNCT
taxlaw-2793	663	49	and	and	CCONJ
taxlaw-2793	663	50	a	a	DET
taxlaw-2793	663	51	cautious	cautious	ADJ
taxlaw-2793	663	52	approach	approach	NOUN
taxlaw-2793	663	53	has	have	AUX
taxlaw-2793	663	54	been	be	AUX
taxlaw-2793	663	55	176	176	NUM
taxlaw-2793	663	56	.	.	PUNCT
taxlaw-2793	664	1	see	see	VERB
taxlaw-2793	664	2	michael	michael	PROPN
taxlaw-2793	664	3	pettis	pettis	PROPN
taxlaw-2793	664	4	&	&	CCONJ
taxlaw-2793	664	5	logan	logan	PROPN
taxlaw-2793	664	6	wright	wright	PROPN
taxlaw-2793	664	7	,	,	PUNCT
taxlaw-2793	664	8	hot	hot	ADJ
taxlaw-2793	664	9	money	money	NOUN
taxlaw-2793	664	10	poses	pose	VERB
taxlaw-2793	664	11	risks	risk	NOUN
taxlaw-2793	664	12	to	to	ADP
taxlaw-2793	664	13	china	china	PROPN
taxlaw-2793	664	14	’s	’s	PART
taxlaw-2793	664	15	stability	stability	NOUN
taxlaw-2793	664	16	,	,	PUNCT
taxlaw-2793	664	17	financial	financial	ADJ
taxlaw-2793	664	18	times	time	NOUN
taxlaw-2793	664	19	,	,	PUNCT
taxlaw-2793	664	20	july	july	PROPN
taxlaw-2793	664	21	13	13	NUM
taxlaw-2793	664	22	,	,	PUNCT
taxlaw-2793	664	23	2008	2008	NUM
taxlaw-2793	664	24	,	,	PUNCT
taxlaw-2793	664	25	at	at	ADP
taxlaw-2793	664	26	9	9	NUM
taxlaw-2793	664	27	.	.	NOUN
taxlaw-2793	664	28	177	177	NUM
taxlaw-2793	664	29	.	.	PUNCT
taxlaw-2793	665	1	see	see	VERB
taxlaw-2793	665	2	generally	generally	ADV
taxlaw-2793	665	3	calla	calla	NOUN
taxlaw-2793	665	4	wiemer	wiemer	NOUN
taxlaw-2793	665	5	,	,	PUNCT
taxlaw-2793	665	6	do	do	AUX
taxlaw-2793	665	7	n’t	not	PART
taxlaw-2793	665	8	bet	bet	VERB
taxlaw-2793	665	9	on	on	ADP
taxlaw-2793	665	10	the	the	DET
taxlaw-2793	665	11	yuan	yuan	NOUN
taxlaw-2793	665	12	,	,	PUNCT
taxlaw-2793	665	13	far	far	ADV
taxlaw-2793	665	14	eastern	eastern	ADJ
taxlaw-2793	665	15	economic	economic	ADJ
taxlaw-2793	665	16	review	review	NOUN
taxlaw-2793	665	17	,	,	PUNCT
taxlaw-2793	665	18	september	september	PROPN
taxlaw-2793	665	19	2008	2008	NUM
taxlaw-2793	665	20	,	,	PUNCT
taxlaw-2793	665	21	at	at	ADP
taxlaw-2793	665	22	23	23	NUM
taxlaw-2793	665	23	[	[	X
taxlaw-2793	665	24	hereinafter	hereinafter	NOUN
taxlaw-2793	665	25	do	do	AUX
taxlaw-2793	665	26	n’t	not	PART
taxlaw-2793	665	27	bet	bet	VERB
taxlaw-2793	665	28	on	on	ADP
taxlaw-2793	665	29	the	the	DET
taxlaw-2793	665	30	yuan	yuan	NOUN
taxlaw-2793	665	31	]	]	PUNCT
taxlaw-2793	665	32	.	.	PUNCT
taxlaw-2793	666	1	178	178	NUM
taxlaw-2793	666	2	.	.	PUNCT
taxlaw-2793	667	1	michael	michael	PROPN
taxlaw-2793	667	2	pettis	pettis	PROPN
taxlaw-2793	667	3	,	,	PUNCT
taxlaw-2793	667	4	money	money	NOUN
taxlaw-2793	667	5	matters	matter	VERB
taxlaw-2793	667	6	:	:	PUNCT
taxlaw-2793	667	7	it	it	PRON
taxlaw-2793	667	8	’s	’	VERB
taxlaw-2793	667	9	the	the	DET
taxlaw-2793	667	10	banking	banking	NOUN
taxlaw-2793	667	11	system	system	NOUN
taxlaw-2793	667	12	,	,	PUNCT
taxlaw-2793	667	13	'	'	PUNCT
taxlaw-2793	667	14	ot	ot	ADJ
taxlaw-2793	667	15	external	external	ADJ
taxlaw-2793	667	16	debt	debt	NOUN
taxlaw-2793	667	17	,	,	PUNCT
taxlaw-2793	667	18	that	that	PRON
taxlaw-2793	667	19	’s	’	VERB
taxlaw-2793	667	20	scary	scary	ADJ
taxlaw-2793	667	21	,	,	PUNCT
taxlaw-2793	667	22	south	south	PROPN
taxlaw-2793	667	23	china	china	PROPN
taxlaw-2793	667	24	morning	morning	PROPN
taxlaw-2793	667	25	post	post	PROPN
taxlaw-2793	667	26	,	,	PUNCT
taxlaw-2793	667	27	july	july	PROPN
taxlaw-2793	667	28	26	26	NUM
taxlaw-2793	667	29	,	,	PUNCT
taxlaw-2793	667	30	2008	2008	NUM
taxlaw-2793	667	31	,	,	PUNCT
taxlaw-2793	667	32	at	at	ADP
taxlaw-2793	667	33	12	12	NUM
taxlaw-2793	667	34	.	.	PUNCT
taxlaw-2793	667	35	179	179	NUM
taxlaw-2793	667	36	.	.	PUNCT
taxlaw-2793	668	1	china	china	PROPN
taxlaw-2793	668	2	has	have	AUX
taxlaw-2793	668	3	already	already	ADV
taxlaw-2793	668	4	allowed	allow	VERB
taxlaw-2793	668	5	the	the	DET
taxlaw-2793	668	6	renminbi	renminbi	NOUN
taxlaw-2793	668	7	to	to	PART
taxlaw-2793	668	8	float	float	VERB
taxlaw-2793	668	9	with	with	ADP
taxlaw-2793	668	10	respect	respect	NOUN
taxlaw-2793	668	11	to	to	ADP
taxlaw-2793	668	12	the	the	DET
taxlaw-2793	668	13	dollar	dollar	NOUN
taxlaw-2793	668	14	within	within	ADP
taxlaw-2793	668	15	a	a	DET
taxlaw-2793	668	16	certain	certain	ADJ
taxlaw-2793	668	17	expanded	expand	VERB
taxlaw-2793	668	18	range	range	NOUN
taxlaw-2793	668	19	,	,	PUNCT
taxlaw-2793	668	20	but	but	CCONJ
taxlaw-2793	668	21	some	some	PRON
taxlaw-2793	668	22	argue	argue	VERB
taxlaw-2793	668	23	that	that	SCONJ
taxlaw-2793	668	24	this	this	PRON
taxlaw-2793	668	25	is	be	AUX
taxlaw-2793	668	26	insufficient	insufficient	ADJ
taxlaw-2793	668	27	to	to	PART
taxlaw-2793	668	28	deter	deter	VERB
taxlaw-2793	668	29	speculative	speculative	ADJ
taxlaw-2793	668	30	inflow	inflow	NOUN
taxlaw-2793	668	31	.	.	PUNCT
taxlaw-2793	669	1	see	see	VERB
taxlaw-2793	669	2	andrew	andrew	PROPN
taxlaw-2793	669	3	peaple	peaple	PROPN
taxlaw-2793	669	4	,	,	PUNCT
taxlaw-2793	669	5	china	china	PROPN
taxlaw-2793	669	6	fights	fight	VERB
taxlaw-2793	669	7	speculative	speculative	ADJ
taxlaw-2793	669	8	hordes	horde	NOUN
taxlaw-2793	669	9	,	,	PUNCT
taxlaw-2793	669	10	wall	wall	PROPN
taxlaw-2793	669	11	st	st	PROPN
taxlaw-2793	669	12	.	.	PROPN
taxlaw-2793	669	13	j.	j.	PROPN
taxlaw-2793	669	14	online	online	PROPN
taxlaw-2793	669	15	,	,	PUNCT
taxlaw-2793	669	16	jan	jan	PROPN
taxlaw-2793	669	17	.	.	PROPN
taxlaw-2793	669	18	12	12	NUM
taxlaw-2793	669	19	,	,	PUNCT
taxlaw-2793	669	20	2010	2010	NUM
taxlaw-2793	669	21	,	,	PUNCT
taxlaw-2793	669	22	available	available	ADJ
taxlaw-2793	669	23	at	at	ADP
taxlaw-2793	669	24	http://online.wsj.com/article/sb10001424052748704586504574653890470562198.html	http://online.wsj.com/article/sb10001424052748704586504574653890470562198.html	PROPN
taxlaw-2793	669	25	(	(	PUNCT
taxlaw-2793	669	26	last	last	ADJ
taxlaw-2793	669	27	visited	visit	VERB
taxlaw-2793	669	28	feb	feb	PROPN
taxlaw-2793	669	29	.	.	PROPN
taxlaw-2793	669	30	14	14	NUM
taxlaw-2793	669	31	,	,	PUNCT
taxlaw-2793	669	32	2010	2010	NUM
taxlaw-2793	669	33	)	)	PUNCT
taxlaw-2793	669	34	.	.	PUNCT
taxlaw-2793	670	1	for	for	ADP
taxlaw-2793	670	2	a	a	DET
taxlaw-2793	670	3	contrary	contrary	ADJ
taxlaw-2793	670	4	view	view	NOUN
taxlaw-2793	670	5	,	,	PUNCT
taxlaw-2793	670	6	see	see	AUX
taxlaw-2793	670	7	generally	generally	ADV
taxlaw-2793	670	8	do	do	AUX
taxlaw-2793	670	9	n’t	not	PART
taxlaw-2793	670	10	bet	bet	VERB
taxlaw-2793	670	11	on	on	ADP
taxlaw-2793	670	12	the	the	DET
taxlaw-2793	670	13	yuan	yuan	NOUN
taxlaw-2793	670	14	,	,	PUNCT
taxlaw-2793	670	15	supra	supra	PROPN
taxlaw-2793	670	16	note	note	PROPN
taxlaw-2793	670	17	177	177	NUM
taxlaw-2793	670	18	.	.	PUNCT
taxlaw-2793	670	19	180	180	NUM
taxlaw-2793	670	20	.	.	PUNCT
taxlaw-2793	671	1	for	for	ADP
taxlaw-2793	671	2	a	a	DET
taxlaw-2793	671	3	helpful	helpful	ADJ
taxlaw-2793	671	4	overview	overview	NOUN
taxlaw-2793	671	5	of	of	ADP
taxlaw-2793	671	6	china	china	PROPN
taxlaw-2793	671	7	’s	’s	PART
taxlaw-2793	671	8	foreign	foreign	ADJ
taxlaw-2793	671	9	currency	currency	NOUN
taxlaw-2793	671	10	regime	regime	NOUN
taxlaw-2793	671	11	and	and	CCONJ
taxlaw-2793	671	12	the	the	DET
taxlaw-2793	671	13	capital	capital	NOUN
taxlaw-2793	671	14	control	control	NOUN
taxlaw-2793	671	15	measures	measure	NOUN
taxlaw-2793	671	16	to	to	PART
taxlaw-2793	671	17	sustain	sustain	VERB
taxlaw-2793	671	18	a	a	DET
taxlaw-2793	671	19	fixed	fix	VERB
taxlaw-2793	671	20	exchange	exchange	NOUN
taxlaw-2793	671	21	rate	rate	NOUN
taxlaw-2793	671	22	and	and	CCONJ
taxlaw-2793	671	23	large	large	ADJ
taxlaw-2793	671	24	foreign	foreign	ADJ
taxlaw-2793	671	25	reserves	reserve	NOUN
taxlaw-2793	671	26	,	,	PUNCT
taxlaw-2793	671	27	see	see	VERB
taxlaw-2793	671	28	thomas	thomas	PROPN
taxlaw-2793	671	29	hall	hall	PROPN
taxlaw-2793	671	30	,	,	PUNCT
taxlaw-2793	671	31	controlling	control	VERB
taxlaw-2793	671	32	for	for	ADP
taxlaw-2793	671	33	risk	risk	NOUN
taxlaw-2793	671	34	:	:	PUNCT
taxlaw-2793	671	35	an	an	DET
taxlaw-2793	671	36	analysis	analysis	NOUN
taxlaw-2793	671	37	of	of	ADP
taxlaw-2793	671	38	china	china	PROPN
taxlaw-2793	671	39	’s	’s	PART
taxlaw-2793	671	40	system	system	NOUN
taxlaw-2793	671	41	of	of	ADP
taxlaw-2793	671	42	foreign	foreign	ADJ
taxlaw-2793	671	43	exchange	exchange	NOUN
taxlaw-2793	671	44	and	and	CCONJ
taxlaw-2793	671	45	exchange	exchange	NOUN
taxlaw-2793	671	46	rate	rate	NOUN
taxlaw-2793	671	47	management	management	NOUN
taxlaw-2793	671	48	,	,	PUNCT
taxlaw-2793	671	49	17	17	NUM
taxlaw-2793	671	50	colum	colum	NOUN
taxlaw-2793	671	51	.	.	PUNCT
taxlaw-2793	672	1	j.	j.	PROPN
taxlaw-2793	672	2	asian	asian	PROPN
taxlaw-2793	672	3	l.	l.	PROPN
taxlaw-2793	672	4	433	433	NUM
taxlaw-2793	672	5	,	,	PUNCT
taxlaw-2793	672	6	464	464	NUM
taxlaw-2793	672	7	(	(	PUNCT
taxlaw-2793	672	8	2004	2004	NUM
taxlaw-2793	672	9	)	)	PUNCT
taxlaw-2793	672	10	.	.	PUNCT
taxlaw-2793	673	1	181	181	NUM
taxlaw-2793	673	2	.	.	PUNCT
taxlaw-2793	674	1	for	for	ADP
taxlaw-2793	674	2	a	a	DET
taxlaw-2793	674	3	review	review	NOUN
taxlaw-2793	674	4	of	of	ADP
taxlaw-2793	674	5	recent	recent	ADJ
taxlaw-2793	674	6	policies	policy	NOUN
taxlaw-2793	674	7	encouraging	encourage	VERB
taxlaw-2793	674	8	outbound	outbound	NOUN
taxlaw-2793	674	9	investment	investment	NOUN
taxlaw-2793	674	10	,	,	PUNCT
taxlaw-2793	674	11	see	see	VERB
taxlaw-2793	674	12	daniel	daniel	PROPN
taxlaw-2793	674	13	h.	h.	PROPN
taxlaw-2793	674	14	rosen	rosen	PROPN
taxlaw-2793	674	15	&	&	CCONJ
taxlaw-2793	674	16	thilo	thilo	PROPN
taxlaw-2793	674	17	hanemann	hanemann	PROPN
taxlaw-2793	674	18	,	,	PUNCT
taxlaw-2793	674	19	china	china	PROPN
taxlaw-2793	674	20	’s	’s	PART
taxlaw-2793	674	21	changing	change	VERB
taxlaw-2793	674	22	outbound	outbound	ADJ
taxlaw-2793	674	23	foreign	foreign	ADJ
taxlaw-2793	674	24	direct	direct	ADJ
taxlaw-2793	674	25	investment	investment	NOUN
taxlaw-2793	674	26	profile	profile	NOUN
taxlaw-2793	674	27	:	:	PUNCT
taxlaw-2793	674	28	drivers	driver	NOUN
taxlaw-2793	674	29	and	and	CCONJ
taxlaw-2793	674	30	policy	policy	NOUN
taxlaw-2793	674	31	implications	implication	NOUN
taxlaw-2793	674	32	,	,	PUNCT
taxlaw-2793	674	33	peterson	peterson	PROPN
taxlaw-2793	674	34	inst	inst	PROPN
taxlaw-2793	674	35	.	.	PUNCT
taxlaw-2793	675	1	for	for	ADP
taxlaw-2793	675	2	int’l	int’l	NUM
taxlaw-2793	675	3	econ	econ	NOUN
taxlaw-2793	675	4	.	.	PUNCT
taxlaw-2793	676	1	(	(	PUNCT
taxlaw-2793	676	2	june	june	PROPN
taxlaw-2793	676	3	2009	2009	NUM
taxlaw-2793	676	4	)	)	PUNCT
taxlaw-2793	676	5	,	,	PUNCT
taxlaw-2793	676	6	available	available	ADJ
taxlaw-2793	676	7	at	at	ADP
taxlaw-2793	676	8	http://www.petersoninstitute.org/publications/interstitial.cfm?researchid=1245	http://www.petersoninstitute.org/publications/interstitial.cfm?researchid=1245	NOUN
taxlaw-2793	676	9	(	(	PUNCT
taxlaw-2793	676	10	last	last	ADJ
taxlaw-2793	676	11	visited	visit	VERB
taxlaw-2793	676	12	feb	feb	PROPN
taxlaw-2793	676	13	.	.	PROPN
taxlaw-2793	676	14	14	14	NUM
taxlaw-2793	676	15	,	,	PUNCT
taxlaw-2793	676	16	2010	2010	NUM
taxlaw-2793	676	17	)	)	PUNCT
taxlaw-2793	676	18	.	.	PUNCT
taxlaw-2793	677	1	182	182	NUM
taxlaw-2793	677	2	.	.	PUNCT
taxlaw-2793	678	1	hui	hui	PROPN
taxlaw-2793	678	2	fa	fa	PROPN
taxlaw-2793	679	1	[	[	X
taxlaw-2793	679	2	2009	2009	NUM
taxlaw-2793	679	3	]	]	SYM
taxlaw-2793	679	4	30	30	NUM
taxlaw-2793	680	1	[	[	X
taxlaw-2793	680	2	state	state	NOUN
taxlaw-2793	680	3	administration	administration	NOUN
taxlaw-2793	680	4	of	of	ADP
taxlaw-2793	680	5	foreign	foreign	ADJ
taxlaw-2793	680	6	exchange	exchange	NOUN
taxlaw-2793	680	7	,	,	PUNCT
taxlaw-2793	680	8	regulations	regulation	NOUN
taxlaw-2793	680	9	on	on	ADP
taxlaw-2793	680	10	foreign	foreign	ADJ
taxlaw-2793	680	11	exchange	exchange	NOUN
taxlaw-2793	680	12	administration	administration	NOUN
taxlaw-2793	680	13	of	of	ADP
taxlaw-2793	680	14	the	the	DET
taxlaw-2793	680	15	overseas	overseas	ADJ
taxlaw-2793	680	16	direct	direct	ADJ
taxlaw-2793	680	17	investment	investment	NOUN
taxlaw-2793	680	18	of	of	ADP
taxlaw-2793	680	19	domestic	domestic	ADJ
taxlaw-2793	680	20	institutions	institution	NOUN
taxlaw-2793	680	21	]	]	PUNCT
taxlaw-2793	680	22	(	(	PUNCT
taxlaw-2793	680	23	promulgated	promulgate	VERB
taxlaw-2793	680	24	by	by	ADP
taxlaw-2793	680	25	the	the	DET
taxlaw-2793	680	26	state	state	NOUN
taxlaw-2793	680	27	admin	admin	PROPN
taxlaw-2793	680	28	.	.	PUNCT
taxlaw-2793	680	29	of	of	ADP
taxlaw-2793	680	30	foreign	foreign	ADJ
taxlaw-2793	680	31	exchange	exchange	NOUN
taxlaw-2793	680	32	,	,	PUNCT
taxlaw-2793	680	33	sept	sept	PROPN
taxlaw-2793	680	34	.	.	PROPN
taxlaw-2793	680	35	13	13	NUM
taxlaw-2793	680	36	,	,	PUNCT
taxlaw-2793	680	37	2009	2009	NUM
taxlaw-2793	680	38	)	)	PUNCT
taxlaw-2793	680	39	art.4	art.4	PROPN
taxlaw-2793	680	40	(	(	PUNCT
taxlaw-2793	680	41	stating	state	VERB
taxlaw-2793	680	42	that	that	SCONJ
taxlaw-2793	680	43	foreign	foreign	ADJ
taxlaw-2793	680	44	exchange	exchange	NOUN
taxlaw-2793	680	45	earned	earn	VERB
taxlaw-2793	680	46	can	can	AUX
taxlaw-2793	680	47	be	be	AUX
taxlaw-2793	680	48	kept	keep	VERB
taxlaw-2793	680	49	overseas	overseas	ADV
taxlaw-2793	680	50	)	)	PUNCT
taxlaw-2793	680	51	.	.	PUNCT
taxlaw-2793	681	1	183	183	NUM
taxlaw-2793	681	2	.	.	PUNCT
taxlaw-2793	682	1	see	see	VERB
taxlaw-2793	682	2	hui	hui	PROPN
taxlaw-2793	682	3	zong	zong	PROPN
taxlaw-2793	682	4	fa	fa	PROPN
taxlaw-2793	683	1	[	[	X
taxlaw-2793	683	2	2008	2008	NUM
taxlaw-2793	683	3	]	]	PUNCT
taxlaw-2793	683	4	142	142	NUM
taxlaw-2793	683	5	[	[	PUNCT
taxlaw-2793	683	6	notice	notice	NOUN
taxlaw-2793	683	7	regarding	regard	VERB
taxlaw-2793	683	8	operational	operational	ADJ
taxlaw-2793	683	9	issues	issue	NOUN
taxlaw-2793	683	10	in	in	ADP
taxlaw-2793	683	11	enhancing	enhance	VERB
taxlaw-2793	683	12	the	the	DET
taxlaw-2793	683	13	management	management	NOUN
taxlaw-2793	683	14	of	of	ADP
taxlaw-2793	683	15	payment	payment	NOUN
taxlaw-2793	683	16	settlement	settlement	NOUN
taxlaw-2793	683	17	in	in	ADP
taxlaw-2793	683	18	foreign	foreign	ADJ
taxlaw-2793	683	19	exchange	exchange	NOUN
taxlaw-2793	683	20	by	by	ADP
taxlaw-2793	683	21	foreign	foreign	ADJ
taxlaw-2793	683	22	invested	invest	VERB
taxlaw-2793	683	23	enterprises	enterprise	NOUN
taxlaw-2793	683	24	]	]	PUNCT
taxlaw-2793	683	25	80	80	NUM
taxlaw-2793	683	26	columbia	columbia	PROPN
taxlaw-2793	683	27	jour'al	jour'al	PROPN
taxlaw-2793	683	28	of	of	ADP
taxlaw-2793	683	29	tax	tax	NOUN
taxlaw-2793	683	30	law	law	NOUN
taxlaw-2793	684	1	[	[	X
taxlaw-2793	684	2	vol	vol	NOUN
taxlaw-2793	684	3	.	.	PUNCT
taxlaw-2793	685	1	1:46	1:46	NUM
taxlaw-2793	685	2	taken	take	VERB
taxlaw-2793	685	3	particularly	particularly	ADV
taxlaw-2793	685	4	with	with	ADP
taxlaw-2793	685	5	respect	respect	NOUN
taxlaw-2793	685	6	to	to	ADP
taxlaw-2793	685	7	real	real	ADJ
taxlaw-2793	685	8	estate	estate	NOUN
taxlaw-2793	685	9	investments.184	investments.184	VERB
taxlaw-2793	685	10	these	these	DET
taxlaw-2793	685	11	developments	development	NOUN
taxlaw-2793	685	12	are	be	AUX
taxlaw-2793	685	13	best	well	ADV
taxlaw-2793	685	14	viewed	view	VERB
taxlaw-2793	685	15	as	as	ADP
taxlaw-2793	685	16	instinctive	instinctive	ADJ
taxlaw-2793	685	17	reactions	reaction	NOUN
taxlaw-2793	685	18	by	by	ADP
taxlaw-2793	685	19	the	the	DET
taxlaw-2793	685	20	relevant	relevant	ADJ
taxlaw-2793	685	21	agencies	agency	NOUN
taxlaw-2793	685	22	and	and	CCONJ
taxlaw-2793	685	23	not	not	PART
taxlaw-2793	685	24	as	as	ADV
taxlaw-2793	685	25	carefully	carefully	ADV
taxlaw-2793	685	26	considered	consider	VERB
taxlaw-2793	685	27	new	new	ADJ
taxlaw-2793	685	28	policies	policy	NOUN
taxlaw-2793	685	29	.	.	PUNCT
taxlaw-2793	686	1	nonetheless	nonetheless	ADV
taxlaw-2793	686	2	,	,	PUNCT
taxlaw-2793	686	3	they	they	PRON
taxlaw-2793	686	4	represent	represent	VERB
taxlaw-2793	686	5	the	the	DET
taxlaw-2793	686	6	complete	complete	ADJ
taxlaw-2793	686	7	opposite	opposite	NOUN
taxlaw-2793	686	8	of	of	ADP
taxlaw-2793	686	9	u.s	u.s	PROPN
taxlaw-2793	686	10	.	.	PROPN
taxlaw-2793	686	11	policy	policy	NOUN
taxlaw-2793	686	12	toward	toward	ADP
taxlaw-2793	686	13	cross	cross	NOUN
taxlaw-2793	686	14	border	border	NOUN
taxlaw-2793	686	15	investments	investment	NOUN
taxlaw-2793	686	16	in	in	ADP
taxlaw-2793	686	17	the	the	DET
taxlaw-2793	686	18	1960s	1960	NOUN
taxlaw-2793	686	19	,	,	PUNCT
taxlaw-2793	686	20	and	and	CCONJ
taxlaw-2793	686	21	,	,	PUNCT
taxlaw-2793	686	22	as	as	ADV
taxlaw-2793	686	23	long	long	ADV
taxlaw-2793	686	24	as	as	SCONJ
taxlaw-2793	686	25	the	the	DET
taxlaw-2793	686	26	government	government	NOUN
taxlaw-2793	686	27	continues	continue	VERB
taxlaw-2793	686	28	to	to	PART
taxlaw-2793	686	29	resist	resist	VERB
taxlaw-2793	686	30	appreciation	appreciation	NOUN
taxlaw-2793	686	31	of	of	ADP
taxlaw-2793	686	32	the	the	DET
taxlaw-2793	686	33	renminbi	renminbi	NOUN
taxlaw-2793	686	34	or	or	CCONJ
taxlaw-2793	686	35	other	other	ADJ
taxlaw-2793	686	36	fundamental	fundamental	ADJ
taxlaw-2793	686	37	economic	economic	ADJ
taxlaw-2793	686	38	undertakings	undertaking	NOUN
taxlaw-2793	686	39	,	,	PUNCT
taxlaw-2793	686	40	they	they	PRON
taxlaw-2793	686	41	are	be	AUX
taxlaw-2793	686	42	likely	likely	ADJ
taxlaw-2793	686	43	to	to	PART
taxlaw-2793	686	44	persist	persist	VERB
taxlaw-2793	686	45	.	.	PUNCT
taxlaw-2793	687	1	in	in	ADP
taxlaw-2793	687	2	light	light	NOUN
taxlaw-2793	687	3	of	of	ADP
taxlaw-2793	687	4	this	this	DET
taxlaw-2793	687	5	background	background	NOUN
taxlaw-2793	687	6	,	,	PUNCT
taxlaw-2793	687	7	it	it	PRON
taxlaw-2793	687	8	would	would	AUX
taxlaw-2793	687	9	appear	appear	VERB
taxlaw-2793	687	10	that	that	SCONJ
taxlaw-2793	687	11	any	any	DET
taxlaw-2793	687	12	change	change	NOUN
taxlaw-2793	687	13	in	in	ADP
taxlaw-2793	687	14	the	the	DET
taxlaw-2793	687	15	tax	tax	NOUN
taxlaw-2793	687	16	system	system	NOUN
taxlaw-2793	687	17	providing	provide	VERB
taxlaw-2793	687	18	new	new	ADJ
taxlaw-2793	687	19	inducements	inducement	NOUN
taxlaw-2793	687	20	to	to	ADP
taxlaw-2793	687	21	foreign	foreign	ADJ
taxlaw-2793	687	22	investment	investment	NOUN
taxlaw-2793	687	23	in	in	ADP
taxlaw-2793	687	24	china	china	PROPN
taxlaw-2793	687	25	is	be	AUX
taxlaw-2793	687	26	unlikely	unlikely	ADJ
taxlaw-2793	687	27	because	because	SCONJ
taxlaw-2793	687	28	it	it	PRON
taxlaw-2793	687	29	would	would	AUX
taxlaw-2793	687	30	not	not	PART
taxlaw-2793	687	31	fit	fit	VERB
taxlaw-2793	687	32	the	the	DET
taxlaw-2793	687	33	current	current	ADJ
taxlaw-2793	687	34	,	,	PUNCT
taxlaw-2793	687	35	broader	broad	ADJ
taxlaw-2793	687	36	official	official	ADJ
taxlaw-2793	687	37	attitude	attitude	NOUN
taxlaw-2793	687	38	toward	toward	ADP
taxlaw-2793	687	39	foreign	foreign	ADJ
taxlaw-2793	687	40	investment	investment	NOUN
taxlaw-2793	687	41	.	.	PUNCT
taxlaw-2793	688	1	in	in	ADP
taxlaw-2793	688	2	particular	particular	ADJ
taxlaw-2793	688	3	,	,	PUNCT
taxlaw-2793	688	4	following	follow	VERB
taxlaw-2793	688	5	the	the	DET
taxlaw-2793	688	6	american	american	ADJ
taxlaw-2793	688	7	model	model	NOUN
taxlaw-2793	688	8	in	in	ADP
taxlaw-2793	688	9	delineating	delineate	VERB
taxlaw-2793	688	10	the	the	DET
taxlaw-2793	688	11	boundary	boundary	NOUN
taxlaw-2793	688	12	between	between	ADP
taxlaw-2793	688	13	net	net	ADJ
taxlaw-2793	688	14	-	-	PUNCT
taxlaw-2793	688	15	income	income	NOUN
taxlaw-2793	688	16	and	and	CCONJ
taxlaw-2793	688	17	gross	gross	ADJ
taxlaw-2793	688	18	-	-	PUNCT
taxlaw-2793	688	19	income	income	NOUN
taxlaw-2793	688	20	taxation	taxation	NOUN
taxlaw-2793	688	21	would	would	AUX
taxlaw-2793	688	22	seem	seem	VERB
taxlaw-2793	688	23	to	to	PART
taxlaw-2793	688	24	produce	produce	VERB
taxlaw-2793	688	25	inconsistencies	inconsistency	NOUN
taxlaw-2793	688	26	between	between	ADP
taxlaw-2793	688	27	tax	tax	NOUN
taxlaw-2793	688	28	policy	policy	NOUN
taxlaw-2793	688	29	and	and	CCONJ
taxlaw-2793	688	30	other	other	ADJ
taxlaw-2793	688	31	policies	policy	NOUN
taxlaw-2793	688	32	.	.	PUNCT
taxlaw-2793	689	1	this	this	PRON
taxlaw-2793	689	2	could	could	AUX
taxlaw-2793	689	3	be	be	AUX
taxlaw-2793	689	4	said	say	VERB
taxlaw-2793	689	5	with	with	ADP
taxlaw-2793	689	6	respect	respect	NOUN
taxlaw-2793	689	7	both	both	PRON
taxlaw-2793	689	8	to	to	ADP
taxlaw-2793	689	9	the	the	DET
taxlaw-2793	689	10	measure	measure	NOUN
taxlaw-2793	689	11	of	of	ADP
taxlaw-2793	689	12	excluding	exclude	VERB
taxlaw-2793	689	13	activities	activity	NOUN
taxlaw-2793	689	14	of	of	ADP
taxlaw-2793	689	15	trading	trade	VERB
taxlaw-2793	689	16	securities	security	NOUN
taxlaw-2793	689	17	from	from	ADP
taxlaw-2793	689	18	net	net	ADJ
taxlaw-2793	689	19	-	-	PUNCT
taxlaw-2793	689	20	income	income	NOUN
taxlaw-2793	689	21	taxation	taxation	NOUN
taxlaw-2793	689	22	in	in	ADP
taxlaw-2793	689	23	the	the	DET
taxlaw-2793	689	24	style	style	NOUN
taxlaw-2793	689	25	of	of	ADP
taxlaw-2793	689	26	code	code	NOUN
taxlaw-2793	689	27	section	section	NOUN
taxlaw-2793	689	28	864(b)(2	864(b)(2	PROPN
taxlaw-2793	689	29	)	)	PUNCT
taxlaw-2793	689	30	,	,	PUNCT
taxlaw-2793	689	31	and	and	CCONJ
taxlaw-2793	689	32	the	the	DET
taxlaw-2793	689	33	higgins	higgins	PROPN
taxlaw-2793	689	34	-	-	PUNCT
taxlaw-2793	689	35	style	style	NOUN
taxlaw-2793	689	36	,	,	PUNCT
taxlaw-2793	689	37	more	more	ADV
taxlaw-2793	689	38	conservative	conservative	ADJ
taxlaw-2793	689	39	and	and	CCONJ
taxlaw-2793	689	40	more	more	ADV
taxlaw-2793	689	41	longstanding	longstanding	ADJ
taxlaw-2793	689	42	measure	measure	NOUN
taxlaw-2793	689	43	of	of	ADP
taxlaw-2793	689	44	excluding	exclude	VERB
taxlaw-2793	689	45	passive	passive	ADJ
taxlaw-2793	689	46	investment	investment	NOUN
taxlaw-2793	689	47	holding	hold	VERB
taxlaw-2793	689	48	from	from	ADP
taxlaw-2793	689	49	netincome	netincome	ADJ
taxlaw-2793	689	50	taxation	taxation	NOUN
taxlaw-2793	689	51	under	under	ADP
taxlaw-2793	689	52	case	case	NOUN
taxlaw-2793	689	53	law.185	law.185	ADV
taxlaw-2793	689	54	instead	instead	ADV
taxlaw-2793	689	55	,	,	PUNCT
taxlaw-2793	689	56	it	it	PRON
taxlaw-2793	689	57	seems	seem	VERB
taxlaw-2793	689	58	more	more	ADV
taxlaw-2793	689	59	consistent	consistent	ADJ
taxlaw-2793	689	60	for	for	SCONJ
taxlaw-2793	689	61	china	china	PROPN
taxlaw-2793	689	62	to	to	PART
taxlaw-2793	689	63	maintain	maintain	VERB
taxlaw-2793	689	64	the	the	DET
taxlaw-2793	689	65	status	status	NOUN
taxlaw-2793	689	66	quo	quo	NOUN
taxlaw-2793	689	67	,	,	PUNCT
taxlaw-2793	689	68	even	even	ADV
taxlaw-2793	689	69	if	if	SCONJ
taxlaw-2793	689	70	that	that	PRON
taxlaw-2793	689	71	means	mean	VERB
taxlaw-2793	689	72	keeping	keep	VERB
taxlaw-2793	689	73	the	the	DET
taxlaw-2793	689	74	interpretation	interpretation	NOUN
taxlaw-2793	689	75	of	of	ADP
taxlaw-2793	689	76	“	"	PUNCT
taxlaw-2793	689	77	establishment	establishment	NOUN
taxlaw-2793	689	78	”	"	PUNCT
taxlaw-2793	689	79	in	in	ADP
taxlaw-2793	689	80	its	its	PRON
taxlaw-2793	689	81	muddled	muddled	ADJ
taxlaw-2793	689	82	state	state	NOUN
taxlaw-2793	689	83	.	.	PUNCT
taxlaw-2793	690	1	however	however	ADV
taxlaw-2793	690	2	,	,	PUNCT
taxlaw-2793	690	3	the	the	DET
taxlaw-2793	690	4	foregoing	forego	VERB
taxlaw-2793	690	5	reasoning	reasoning	NOUN
taxlaw-2793	690	6	is	be	AUX
taxlaw-2793	690	7	based	base	VERB
taxlaw-2793	690	8	on	on	ADP
taxlaw-2793	690	9	a	a	DET
taxlaw-2793	690	10	conception	conception	NOUN
taxlaw-2793	690	11	of	of	ADP
taxlaw-2793	690	12	tax	tax	NOUN
taxlaw-2793	690	13	policy	policy	NOUN
taxlaw-2793	690	14	as	as	SCONJ
taxlaw-2793	690	15	designed	design	VERB
taxlaw-2793	690	16	to	to	PART
taxlaw-2793	690	17	target	target	VERB
taxlaw-2793	690	18	inbound	inbound	ADJ
taxlaw-2793	690	19	investment	investment	NOUN
taxlaw-2793	690	20	in	in	ADP
taxlaw-2793	690	21	general	general	ADJ
taxlaw-2793	690	22	,	,	PUNCT
taxlaw-2793	690	23	pari	pari	ADJ
taxlaw-2793	690	24	passu	passu	NOUN
taxlaw-2793	690	25	with	with	ADP
taxlaw-2793	690	26	non	non	ADJ
taxlaw-2793	690	27	-	-	ADJ
taxlaw-2793	690	28	tax	tax	ADJ
taxlaw-2793	690	29	regulatory	regulatory	ADJ
taxlaw-2793	690	30	policy	policy	NOUN
taxlaw-2793	690	31	.	.	PUNCT
taxlaw-2793	691	1	in	in	ADP
taxlaw-2793	691	2	reality	reality	NOUN
taxlaw-2793	691	3	,	,	PUNCT
taxlaw-2793	691	4	regulatory	regulatory	ADJ
taxlaw-2793	691	5	policy	policy	NOUN
taxlaw-2793	691	6	toward	toward	ADP
taxlaw-2793	691	7	foreign	foreign	ADJ
taxlaw-2793	691	8	investment	investment	NOUN
taxlaw-2793	691	9	has	have	AUX
taxlaw-2793	691	10	traditionally	traditionally	ADV
taxlaw-2793	691	11	been	be	AUX
taxlaw-2793	691	12	dominant	dominant	ADJ
taxlaw-2793	691	13	in	in	ADP
taxlaw-2793	691	14	china	china	PROPN
taxlaw-2793	691	15	,	,	PUNCT
taxlaw-2793	691	16	whereas	whereas	SCONJ
taxlaw-2793	691	17	tax	tax	NOUN
taxlaw-2793	691	18	policy	policy	NOUN
taxlaw-2793	691	19	occupied	occupy	VERB
taxlaw-2793	691	20	a	a	DET
taxlaw-2793	691	21	secondary	secondary	ADJ
taxlaw-2793	691	22	role	role	NOUN
taxlaw-2793	691	23	.	.	PUNCT
taxlaw-2793	692	1	put	put	VERB
taxlaw-2793	692	2	differently	differently	ADV
taxlaw-2793	692	3	,	,	PUNCT
taxlaw-2793	692	4	the	the	DET
taxlaw-2793	692	5	range	range	NOUN
taxlaw-2793	692	6	of	of	ADP
taxlaw-2793	692	7	transactions	transaction	NOUN
taxlaw-2793	692	8	that	that	PRON
taxlaw-2793	692	9	tax	tax	NOUN
taxlaw-2793	692	10	rules	rule	NOUN
taxlaw-2793	692	11	are	be	AUX
taxlaw-2793	692	12	allowed	allow	VERB
taxlaw-2793	692	13	to	to	PART
taxlaw-2793	692	14	affect	affect	VERB
taxlaw-2793	692	15	is	be	AUX
taxlaw-2793	692	16	antecedently	antecedently	ADV
taxlaw-2793	692	17	shaped	shape	VERB
taxlaw-2793	692	18	by	by	ADP
taxlaw-2793	692	19	regulatory	regulatory	ADJ
taxlaw-2793	692	20	policy	policy	NOUN
taxlaw-2793	692	21	.	.	PUNCT
taxlaw-2793	693	1	and	and	CCONJ
taxlaw-2793	693	2	insofar	insofar	ADV
taxlaw-2793	693	3	as	as	SCONJ
taxlaw-2793	693	4	tax	tax	NOUN
taxlaw-2793	693	5	policy	policy	NOUN
taxlaw-2793	693	6	and	and	CCONJ
taxlaw-2793	693	7	regulatory	regulatory	ADJ
taxlaw-2793	693	8	policy	policy	NOUN
taxlaw-2793	693	9	play	play	VERB
taxlaw-2793	693	10	different	different	ADJ
taxlaw-2793	693	11	roles	role	NOUN
taxlaw-2793	693	12	,	,	PUNCT
taxlaw-2793	693	13	they	they	PRON
taxlaw-2793	693	14	may	may	AUX
taxlaw-2793	693	15	also	also	ADV
taxlaw-2793	693	16	take	take	VERB
taxlaw-2793	693	17	on	on	ADP
taxlaw-2793	693	18	different	different	ADJ
taxlaw-2793	693	19	characters	character	NOUN
taxlaw-2793	693	20	.	.	PUNCT
taxlaw-2793	694	1	2	2	X
taxlaw-2793	694	2	.	.	X
taxlaw-2793	694	3	assuming	assume	VERB
taxlaw-2793	694	4	that	that	SCONJ
taxlaw-2793	694	5	tax	tax	NOUN
taxlaw-2793	694	6	and	and	CCONJ
taxlaw-2793	694	7	regulatory	regulatory	ADJ
taxlaw-2793	694	8	polices	police	NOUN
taxlaw-2793	694	9	have	have	VERB
taxlaw-2793	694	10	different	different	ADJ
taxlaw-2793	694	11	functions	function	NOUN
taxlaw-2793	694	12	the	the	DET
taxlaw-2793	694	13	most	most	ADV
taxlaw-2793	694	14	important	important	ADJ
taxlaw-2793	694	15	feature	feature	NOUN
taxlaw-2793	694	16	of	of	ADP
taxlaw-2793	694	17	chinese	chinese	ADJ
taxlaw-2793	694	18	economic	economic	ADJ
taxlaw-2793	694	19	policy	policy	NOUN
taxlaw-2793	694	20	toward	toward	ADP
taxlaw-2793	694	21	foreign	foreign	ADJ
taxlaw-2793	694	22	investment	investment	NOUN
taxlaw-2793	694	23	is	be	AUX
taxlaw-2793	694	24	,	,	PUNCT
taxlaw-2793	694	25	of	of	ADP
taxlaw-2793	694	26	course	course	NOUN
taxlaw-2793	694	27	,	,	PUNCT
taxlaw-2793	694	28	capital	capital	NOUN
taxlaw-2793	694	29	control.186	control.186	VERB
taxlaw-2793	694	30	the	the	DET
taxlaw-2793	694	31	country	country	NOUN
taxlaw-2793	694	32	’s	’s	PART
taxlaw-2793	694	33	capital	capital	NOUN
taxlaw-2793	694	34	(	(	PUNCT
taxlaw-2793	694	35	promulgated	promulgate	VERB
taxlaw-2793	694	36	by	by	ADP
taxlaw-2793	694	37	the	the	DET
taxlaw-2793	694	38	state	state	NOUN
taxlaw-2793	694	39	admin	admin	PROPN
taxlaw-2793	694	40	.	.	PUNCT
taxlaw-2793	695	1	of	of	ADP
taxlaw-2793	695	2	foreign	foreign	ADJ
taxlaw-2793	695	3	exchange	exchange	NOUN
taxlaw-2793	695	4	,	,	PUNCT
taxlaw-2793	695	5	aug	aug	PROPN
taxlaw-2793	695	6	.	.	PROPN
taxlaw-2793	695	7	29	29	NUM
taxlaw-2793	695	8	,	,	PUNCT
taxlaw-2793	695	9	2008	2008	NUM
taxlaw-2793	695	10	)	)	PUNCT
taxlaw-2793	695	11	.	.	PUNCT
taxlaw-2793	696	1	184	184	X
taxlaw-2793	696	2	.	.	PUNCT
taxlaw-2793	697	1	jian	jian	PROPN
taxlaw-2793	697	2	zhu	zhu	PROPN
taxlaw-2793	697	3	fang	fang	X
taxlaw-2793	698	1	[	[	X
taxlaw-2793	698	2	2006	2006	NUM
taxlaw-2793	698	3	]	]	PUNCT
taxlaw-2793	698	4	171	171	NUM
taxlaw-2793	699	1	[	[	X
taxlaw-2793	699	2	opinions	opinion	NOUN
taxlaw-2793	699	3	on	on	ADP
taxlaw-2793	699	4	regulation	regulation	NOUN
taxlaw-2793	699	5	of	of	ADP
taxlaw-2793	699	6	approval	approval	NOUN
taxlaw-2793	699	7	and	and	CCONJ
taxlaw-2793	699	8	administration	administration	NOUN
taxlaw-2793	699	9	of	of	ADP
taxlaw-2793	699	10	foreign	foreign	ADJ
taxlaw-2793	699	11	investment	investment	NOUN
taxlaw-2793	699	12	in	in	ADP
taxlaw-2793	699	13	the	the	DET
taxlaw-2793	699	14	real	real	ADJ
taxlaw-2793	699	15	estate	estate	NOUN
taxlaw-2793	699	16	market	market	NOUN
taxlaw-2793	699	17	]	]	PUNCT
taxlaw-2793	699	18	(	(	PUNCT
taxlaw-2793	699	19	promulgated	promulgate	VERB
taxlaw-2793	699	20	by	by	ADP
taxlaw-2793	699	21	the	the	DET
taxlaw-2793	699	22	ministry	ministry	PROPN
taxlaw-2793	699	23	of	of	ADP
taxlaw-2793	699	24	commerce	commerce	PROPN
taxlaw-2793	699	25	,	,	PUNCT
taxlaw-2793	699	26	aug	aug	PROPN
taxlaw-2793	699	27	.	.	PROPN
taxlaw-2793	699	28	14	14	NUM
taxlaw-2793	699	29	,	,	PUNCT
taxlaw-2793	699	30	2006	2006	NUM
taxlaw-2793	699	31	)	)	PUNCT
taxlaw-2793	699	32	.	.	PUNCT
taxlaw-2793	700	1	185	185	NUM
taxlaw-2793	700	2	.	.	PUNCT
taxlaw-2793	701	1	while	while	SCONJ
taxlaw-2793	701	2	excluding	exclude	VERB
taxlaw-2793	701	3	trading	trading	NOUN
taxlaw-2793	701	4	activities	activity	NOUN
taxlaw-2793	701	5	from	from	ADP
taxlaw-2793	701	6	net	net	ADJ
taxlaw-2793	701	7	-	-	PUNCT
taxlaw-2793	701	8	income	income	NOUN
taxlaw-2793	701	9	taxation	taxation	NOUN
taxlaw-2793	701	10	is	be	AUX
taxlaw-2793	701	11	not	not	PART
taxlaw-2793	701	12	a	a	DET
taxlaw-2793	701	13	prevalent	prevalent	ADJ
taxlaw-2793	701	14	international	international	ADJ
taxlaw-2793	701	15	practice	practice	NOUN
taxlaw-2793	701	16	,	,	PUNCT
taxlaw-2793	701	17	excluding	exclude	VERB
taxlaw-2793	701	18	passive	passive	ADJ
taxlaw-2793	701	19	income	income	NOUN
taxlaw-2793	701	20	is	be	AUX
taxlaw-2793	701	21	common	common	ADJ
taxlaw-2793	701	22	at	at	ADP
taxlaw-2793	701	23	least	least	ADJ
taxlaw-2793	701	24	among	among	ADP
taxlaw-2793	701	25	oecd	oecd	PROPN
taxlaw-2793	701	26	countries	country	NOUN
taxlaw-2793	701	27	.	.	PUNCT
taxlaw-2793	702	1	see	see	VERB
taxlaw-2793	702	2	ross	ross	PROPN
taxlaw-2793	702	3	,	,	PUNCT
taxlaw-2793	702	4	supra	supra	PROPN
taxlaw-2793	702	5	note	note	PROPN
taxlaw-2793	702	6	13	13	NUM
taxlaw-2793	702	7	,	,	PUNCT
taxlaw-2793	702	8	at	at	ADP
taxlaw-2793	702	9	332	332	NUM
taxlaw-2793	702	10	.	.	NOUN
taxlaw-2793	703	1	186	186	NUM
taxlaw-2793	703	2	.	.	PUNCT
taxlaw-2793	704	1	see	see	VERB
taxlaw-2793	704	2	generally	generally	ADV
taxlaw-2793	704	3	prasad	prasad	PROPN
taxlaw-2793	704	4	&	&	CCONJ
taxlaw-2793	704	5	wei	wei	PROPN
taxlaw-2793	704	6	,	,	PUNCT
taxlaw-2793	704	7	supra	supra	PROPN
taxlaw-2793	704	8	note	note	PROPN
taxlaw-2793	704	9	59	59	NUM
taxlaw-2793	704	10	.	.	PUNCT
taxlaw-2793	704	11	2010	2010	NUM
taxlaw-2793	704	12	]	]	PUNCT
taxlaw-2793	704	13	“	"	PUNCT
taxlaw-2793	704	14	establishme't	establishme't	PROPN
taxlaw-2793	704	15	”	"	PUNCT
taxlaw-2793	704	16	i	i	PRON
taxlaw-2793	704	17	'	'	PUNCT
taxlaw-2793	704	18	chi'ese	chi'ese	ADJ
taxlaw-2793	704	19	tax	tax	NOUN
taxlaw-2793	704	20	81	81	NUM
taxlaw-2793	704	21	account	account	NOUN
taxlaw-2793	704	22	is	be	AUX
taxlaw-2793	704	23	only	only	ADV
taxlaw-2793	704	24	partially	partially	ADV
taxlaw-2793	704	25	open	open	ADJ
taxlaw-2793	704	26	,	,	PUNCT
taxlaw-2793	704	27	and	and	CCONJ
taxlaw-2793	704	28	only	only	ADV
taxlaw-2793	704	29	a	a	DET
taxlaw-2793	704	30	selected	select	VERB
taxlaw-2793	704	31	group	group	NOUN
taxlaw-2793	704	32	of	of	ADP
taxlaw-2793	704	33	foreign	foreign	ADJ
taxlaw-2793	704	34	investments	investment	NOUN
taxlaw-2793	704	35	are	be	AUX
taxlaw-2793	704	36	allowed	allow	VERB
taxlaw-2793	704	37	into	into	ADP
taxlaw-2793	704	38	china.187	china.187	PROPN
taxlaw-2793	704	39	as	as	SCONJ
taxlaw-2793	704	40	mentioned	mention	VERB
taxlaw-2793	704	41	earlier	early	ADV
taxlaw-2793	704	42	,	,	PUNCT
taxlaw-2793	704	43	fpi	fpi	PROPN
taxlaw-2793	704	44	(	(	PUNCT
taxlaw-2793	704	45	both	both	CCONJ
taxlaw-2793	704	46	the	the	DET
taxlaw-2793	704	47	debt	debt	NOUN
taxlaw-2793	704	48	and	and	CCONJ
taxlaw-2793	704	49	equity	equity	NOUN
taxlaw-2793	704	50	varieties	variety	NOUN
taxlaw-2793	704	51	)	)	PUNCT
taxlaw-2793	704	52	and	and	CCONJ
taxlaw-2793	704	53	foreign	foreign	ADJ
taxlaw-2793	704	54	loans	loan	NOUN
taxlaw-2793	704	55	into	into	ADP
taxlaw-2793	704	56	china	china	PROPN
taxlaw-2793	704	57	have	have	AUX
taxlaw-2793	704	58	been	be	AUX
taxlaw-2793	704	59	and	and	CCONJ
taxlaw-2793	704	60	still	still	ADV
taxlaw-2793	704	61	are	be	AUX
taxlaw-2793	704	62	relatively	relatively	ADV
taxlaw-2793	704	63	restricted	restrict	VERB
taxlaw-2793	704	64	,	,	PUNCT
taxlaw-2793	704	65	with	with	ADP
taxlaw-2793	704	66	fdi	fdi	NOUN
taxlaw-2793	704	67	tending	tend	VERB
taxlaw-2793	704	68	to	to	PART
taxlaw-2793	704	69	dominate	dominate	VERB
taxlaw-2793	704	70	capital	capital	NOUN
taxlaw-2793	704	71	inflows.188	inflows.188	PROPN
taxlaw-2793	704	72	even	even	ADV
taxlaw-2793	704	73	fdi	fdi	NOUN
taxlaw-2793	704	74	is	be	AUX
taxlaw-2793	704	75	restricted	restrict	VERB
taxlaw-2793	704	76	to	to	ADP
taxlaw-2793	704	77	limited	limit	VERB
taxlaw-2793	704	78	sectors.189	sectors.189	ADV
taxlaw-2793	704	79	moreover	moreover	ADV
taxlaw-2793	704	80	,	,	PUNCT
taxlaw-2793	704	81	once	once	ADV
taxlaw-2793	704	82	inside	inside	ADP
taxlaw-2793	704	83	china	china	PROPN
taxlaw-2793	704	84	,	,	PUNCT
taxlaw-2793	704	85	financing	financing	NOUN
taxlaw-2793	704	86	options	option	NOUN
taxlaw-2793	704	87	for	for	ADP
taxlaw-2793	704	88	fdi	fdi	NOUN
taxlaw-2793	704	89	projects	project	NOUN
taxlaw-2793	704	90	are	be	AUX
taxlaw-2793	704	91	relatively	relatively	ADV
taxlaw-2793	704	92	limited	limited	ADJ
taxlaw-2793	704	93	,	,	PUNCT
taxlaw-2793	704	94	again	again	ADV
taxlaw-2793	704	95	partially	partially	ADV
taxlaw-2793	704	96	as	as	ADP
taxlaw-2793	704	97	a	a	DET
taxlaw-2793	704	98	result	result	NOUN
taxlaw-2793	704	99	of	of	ADP
taxlaw-2793	704	100	the	the	DET
taxlaw-2793	704	101	policy	policy	NOUN
taxlaw-2793	704	102	of	of	ADP
taxlaw-2793	704	103	capital	capital	NOUN
taxlaw-2793	704	104	control	control	NOUN
taxlaw-2793	704	105	and	and	CCONJ
taxlaw-2793	704	106	the	the	DET
taxlaw-2793	704	107	foreign	foreign	ADJ
taxlaw-2793	704	108	exchange	exchange	NOUN
taxlaw-2793	704	109	regulations	regulation	NOUN
taxlaw-2793	704	110	that	that	PRON
taxlaw-2793	704	111	implement	implement	VERB
taxlaw-2793	704	112	it.190	it.190	PROPN
taxlaw-2793	704	113	in	in	ADP
taxlaw-2793	704	114	striking	strike	VERB
taxlaw-2793	704	115	contrast	contrast	NOUN
taxlaw-2793	704	116	with	with	ADP
taxlaw-2793	704	117	this	this	DET
taxlaw-2793	704	118	picture	picture	NOUN
taxlaw-2793	704	119	of	of	ADP
taxlaw-2793	704	120	severe	severe	ADJ
taxlaw-2793	704	121	restrictions	restriction	NOUN
taxlaw-2793	704	122	,	,	PUNCT
taxlaw-2793	704	123	traditional	traditional	ADJ
taxlaw-2793	704	124	tax	tax	NOUN
taxlaw-2793	704	125	policy	policy	NOUN
taxlaw-2793	704	126	toward	toward	ADP
taxlaw-2793	704	127	fdi	fdi	NOUN
taxlaw-2793	704	128	—	—	PUNCT
taxlaw-2793	704	129	which	which	PRON
taxlaw-2793	704	130	,	,	PUNCT
taxlaw-2793	704	131	starting	start	VERB
taxlaw-2793	704	132	in	in	ADP
taxlaw-2793	704	133	2008	2008	NUM
taxlaw-2793	704	134	,	,	PUNCT
taxlaw-2793	704	135	is	be	AUX
taxlaw-2793	704	136	being	be	AUX
taxlaw-2793	704	137	gradually	gradually	ADV
taxlaw-2793	704	138	phased	phase	VERB
taxlaw-2793	704	139	out	out	ADP
taxlaw-2793	704	140	by	by	ADP
taxlaw-2793	704	141	the	the	DET
taxlaw-2793	704	142	new	new	ADJ
taxlaw-2793	704	143	eit	eit	PROPN
taxlaw-2793	704	144	regime	regime	NOUN
taxlaw-2793	704	145	—	—	PUNCT
taxlaw-2793	704	146	had	have	AUX
taxlaw-2793	704	147	been	be	AUX
taxlaw-2793	704	148	extremely	extremely	ADV
taxlaw-2793	704	149	favorable.191	favorable.191	NOUN
taxlaw-2793	704	150	approved	approve	VERB
taxlaw-2793	704	151	fdi	fdi	NOUN
taxlaw-2793	704	152	projects	project	NOUN
taxlaw-2793	704	153	received	receive	VERB
taxlaw-2793	704	154	generous	generous	ADJ
taxlaw-2793	704	155	tax	tax	NOUN
taxlaw-2793	704	156	incentives	incentive	NOUN
taxlaw-2793	704	157	and	and	CCONJ
taxlaw-2793	704	158	tax	tax	NOUN
taxlaw-2793	704	159	holidays,192	holidays,192	NOUN
taxlaw-2793	704	160	resulting	result	VERB
taxlaw-2793	704	161	in	in	ADP
taxlaw-2793	704	162	much	much	ADV
taxlaw-2793	704	163	lighter	light	ADJ
taxlaw-2793	704	164	tax	tax	NOUN
taxlaw-2793	704	165	burdens	burden	NOUN
taxlaw-2793	704	166	than	than	ADP
taxlaw-2793	704	167	those	those	PRON
taxlaw-2793	704	168	borne	bear	VERB
taxlaw-2793	704	169	by	by	ADP
taxlaw-2793	704	170	domestically	domestically	ADV
taxlaw-2793	704	171	-	-	PUNCT
taxlaw-2793	704	172	owned	own	VERB
taxlaw-2793	704	173	enterprises.193	enterprises.193	NOUN
taxlaw-2793	705	1	but	but	CCONJ
taxlaw-2793	705	2	it	it	PRON
taxlaw-2793	705	3	would	would	AUX
taxlaw-2793	705	4	be	be	AUX
taxlaw-2793	705	5	a	a	DET
taxlaw-2793	705	6	mistake	mistake	NOUN
taxlaw-2793	705	7	to	to	PART
taxlaw-2793	705	8	think	think	VERB
taxlaw-2793	705	9	that	that	SCONJ
taxlaw-2793	705	10	these	these	DET
taxlaw-2793	705	11	inducements	inducement	NOUN
taxlaw-2793	705	12	constituted	constitute	VERB
taxlaw-2793	705	13	the	the	DET
taxlaw-2793	705	14	tax	tax	NOUN
taxlaw-2793	705	15	policy	policy	NOUN
taxlaw-2793	705	16	embodiment	embodiment	NOUN
taxlaw-2793	705	17	of	of	ADP
taxlaw-2793	705	18	a	a	DET
taxlaw-2793	705	19	general	general	ADJ
taxlaw-2793	705	20	favorable	favorable	ADJ
taxlaw-2793	705	21	economic	economic	ADJ
taxlaw-2793	705	22	policy	policy	NOUN
taxlaw-2793	705	23	toward	toward	ADP
taxlaw-2793	705	24	foreign	foreign	ADJ
taxlaw-2793	705	25	investment	investment	NOUN
taxlaw-2793	705	26	,	,	PUNCT
taxlaw-2793	705	27	forgetting	forget	VERB
taxlaw-2793	705	28	the	the	DET
taxlaw-2793	705	29	careful	careful	ADJ
taxlaw-2793	705	30	selection	selection	NOUN
taxlaw-2793	705	31	that	that	PRON
taxlaw-2793	705	32	foreign	foreign	ADJ
taxlaw-2793	705	33	investments	investment	NOUN
taxlaw-2793	705	34	have	have	VERB
taxlaw-2793	705	35	to	to	PART
taxlaw-2793	705	36	go	go	VERB
taxlaw-2793	705	37	through	through	ADV
taxlaw-2793	705	38	.	.	PUNCT
taxlaw-2793	706	1	the	the	DET
taxlaw-2793	706	2	tax	tax	NOUN
taxlaw-2793	706	3	incentives	incentive	NOUN
taxlaw-2793	706	4	and	and	CCONJ
taxlaw-2793	706	5	holidays	holiday	NOUN
taxlaw-2793	706	6	were	be	AUX
taxlaw-2793	706	7	available	available	ADJ
taxlaw-2793	706	8	only	only	ADV
taxlaw-2793	706	9	to	to	ADP
taxlaw-2793	706	10	fdi	fdi	PROPN
taxlaw-2793	706	11	of	of	ADP
taxlaw-2793	706	12	particular	particular	ADJ
taxlaw-2793	706	13	types,194	types,194	PROPN
taxlaw-2793	706	14	and	and	CCONJ
taxlaw-2793	706	15	should	should	AUX
taxlaw-2793	706	16	be	be	AUX
taxlaw-2793	706	17	thought	think	VERB
taxlaw-2793	706	18	of	of	ADP
taxlaw-2793	706	19	as	as	ADP
taxlaw-2793	706	20	a	a	DET
taxlaw-2793	706	21	targeted	target	VERB
taxlaw-2793	706	22	subsidy	subsidy	NOUN
taxlaw-2793	706	23	,	,	PUNCT
taxlaw-2793	706	24	extended	extend	VERB
taxlaw-2793	706	25	to	to	ADP
taxlaw-2793	706	26	projects	project	NOUN
taxlaw-2793	706	27	that	that	PRON
taxlaw-2793	706	28	are	be	AUX
taxlaw-2793	706	29	preselected	preselecte	VERB
taxlaw-2793	706	30	by	by	ADP
taxlaw-2793	706	31	non	non	ADJ
taxlaw-2793	706	32	-	-	ADJ
taxlaw-2793	706	33	tax	tax	ADJ
taxlaw-2793	706	34	agencies	agency	NOUN
taxlaw-2793	706	35	.	.	PUNCT
taxlaw-2793	707	1	put	put	VERB
taxlaw-2793	707	2	differently	differently	ADV
taxlaw-2793	707	3	,	,	PUNCT
taxlaw-2793	707	4	instead	instead	ADV
taxlaw-2793	707	5	of	of	ADP
taxlaw-2793	707	6	controlling	control	VERB
taxlaw-2793	707	7	the	the	DET
taxlaw-2793	707	8	nature	nature	NOUN
taxlaw-2793	707	9	and	and	CCONJ
taxlaw-2793	707	10	form	form	NOUN
taxlaw-2793	707	11	of	of	ADP
taxlaw-2793	707	12	foreign	foreign	ADJ
taxlaw-2793	707	13	investment	investment	NOUN
taxlaw-2793	707	14	,	,	PUNCT
taxlaw-2793	707	15	tax	tax	NOUN
taxlaw-2793	707	16	policy	policy	NOUN
taxlaw-2793	707	17	tried	try	VERB
taxlaw-2793	707	18	to	to	PART
taxlaw-2793	707	19	(	(	PUNCT
taxlaw-2793	707	20	positively	positively	ADV
taxlaw-2793	707	21	)	)	PUNCT
taxlaw-2793	707	22	affect	affect	VERB
taxlaw-2793	707	23	the	the	DET
taxlaw-2793	707	24	quantity	quantity	NOUN
taxlaw-2793	707	25	of	of	ADP
taxlaw-2793	707	26	such	such	ADJ
taxlaw-2793	707	27	investments	investment	NOUN
taxlaw-2793	707	28	.	.	PUNCT
taxlaw-2793	708	1	to	to	PART
taxlaw-2793	708	2	answer	answer	VERB
taxlaw-2793	708	3	these	these	DET
taxlaw-2793	708	4	questions	question	NOUN
taxlaw-2793	708	5	,	,	PUNCT
taxlaw-2793	708	6	some	some	DET
taxlaw-2793	708	7	further	further	ADJ
taxlaw-2793	708	8	methodological	methodological	ADJ
taxlaw-2793	708	9	issues	issue	NOUN
taxlaw-2793	708	10	must	must	AUX
taxlaw-2793	708	11	be	be	AUX
taxlaw-2793	708	12	clarified	clarify	VERB
taxlaw-2793	708	13	.	.	PUNCT
taxlaw-2793	709	1	first	first	ADV
taxlaw-2793	709	2	,	,	PUNCT
taxlaw-2793	709	3	if	if	SCONJ
taxlaw-2793	709	4	favorable	favorable	ADJ
taxlaw-2793	709	5	tax	tax	NOUN
taxlaw-2793	709	6	rules	rule	NOUN
taxlaw-2793	709	7	were	be	AUX
taxlaw-2793	709	8	to	to	PART
taxlaw-2793	709	9	provide	provide	VERB
taxlaw-2793	709	10	an	an	DET
taxlaw-2793	709	11	incentive	incentive	NOUN
taxlaw-2793	709	12	for	for	ADP
taxlaw-2793	709	13	increased	increase	VERB
taxlaw-2793	709	14	foreign	foreign	ADJ
taxlaw-2793	709	15	investment	investment	NOUN
taxlaw-2793	709	16	,	,	PUNCT
taxlaw-2793	709	17	it	it	PRON
taxlaw-2793	709	18	must	must	AUX
taxlaw-2793	709	19	be	be	AUX
taxlaw-2793	709	20	the	the	DET
taxlaw-2793	709	21	case	case	NOUN
taxlaw-2793	709	22	that	that	SCONJ
taxlaw-2793	709	23	foreign	foreign	ADJ
taxlaw-2793	709	24	investors	investor	NOUN
taxlaw-2793	709	25	are	be	AUX
taxlaw-2793	709	26	in	in	ADP
taxlaw-2793	709	27	a	a	DET
taxlaw-2793	709	28	position	position	NOUN
taxlaw-2793	709	29	to	to	PART
taxlaw-2793	709	30	respond	respond	VERB
taxlaw-2793	709	31	to	to	ADP
taxlaw-2793	709	32	this	this	DET
taxlaw-2793	709	33	incentive	incentive	NOUN
taxlaw-2793	709	34	.	.	PUNCT
taxlaw-2793	710	1	for	for	ADP
taxlaw-2793	710	2	example	example	NOUN
taxlaw-2793	710	3	,	,	PUNCT
taxlaw-2793	710	4	a	a	DET
taxlaw-2793	710	5	key	key	ADJ
taxlaw-2793	710	6	aspect	aspect	NOUN
taxlaw-2793	710	7	in	in	ADP
taxlaw-2793	710	8	the	the	DET
taxlaw-2793	710	9	current	current	ADJ
taxlaw-2793	710	10	regulation	regulation	NOUN
taxlaw-2793	710	11	of	of	ADP
taxlaw-2793	710	12	foreign	foreign	ADJ
taxlaw-2793	710	13	investment	investment	NOUN
taxlaw-2793	710	14	in	in	ADP
taxlaw-2793	710	15	chinese	chinese	ADJ
taxlaw-2793	710	16	securities	security	NOUN
taxlaw-2793	710	17	markets	market	NOUN
taxlaw-2793	710	18	(	(	PUNCT
taxlaw-2793	710	19	i.e.	i.e.	X
taxlaw-2793	710	20	,	,	PUNCT
taxlaw-2793	710	21	the	the	DET
taxlaw-2793	710	22	qfii	qfii	ADJ
taxlaw-2793	710	23	regime	regime	NOUN
taxlaw-2793	710	24	)	)	PUNCT
taxlaw-2793	710	25	is	be	AUX
taxlaw-2793	710	26	a	a	DET
taxlaw-2793	710	27	quota	quota	NOUN
taxlaw-2793	710	28	on	on	ADP
taxlaw-2793	710	29	the	the	DET
taxlaw-2793	710	30	overall	overall	ADJ
taxlaw-2793	710	31	volume	volume	NOUN
taxlaw-2793	710	32	of	of	ADP
taxlaw-2793	710	33	such	such	ADJ
taxlaw-2793	710	34	investments.195	investments.195	NOUN
taxlaw-2793	710	35	if	if	SCONJ
taxlaw-2793	710	36	the	the	DET
taxlaw-2793	710	37	demand	demand	NOUN
taxlaw-2793	710	38	for	for	ADP
taxlaw-2793	710	39	chinese	chinese	ADJ
taxlaw-2793	710	40	securities	security	NOUN
taxlaw-2793	710	41	on	on	ADP
taxlaw-2793	710	42	the	the	DET
taxlaw-2793	710	43	part	part	NOUN
taxlaw-2793	710	44	of	of	ADP
taxlaw-2793	710	45	foreign	foreign	ADJ
taxlaw-2793	710	46	187	187	NUM
taxlaw-2793	710	47	.	.	PUNCT
taxlaw-2793	711	1	i	i	PRON
taxlaw-2793	711	2	d.	d.	PROPN
taxlaw-2793	711	3	188	188	NUM
taxlaw-2793	711	4	.	.	PUNCT
taxlaw-2793	712	1	i	i	PRON
taxlaw-2793	712	2	d.	d.	PROPN
taxlaw-2793	712	3	189	189	NUM
taxlaw-2793	712	4	.	.	PUNCT
taxlaw-2793	713	1	i	i	PRON
taxlaw-2793	713	2	d.	d.	PROPN
taxlaw-2793	713	3	190	190	NUM
taxlaw-2793	713	4	.	.	PUNCT
taxlaw-2793	714	1	in	in	ADP
taxlaw-2793	714	2	addition	addition	NOUN
taxlaw-2793	714	3	to	to	ADP
taxlaw-2793	714	4	the	the	DET
taxlaw-2793	714	5	economic	economic	ADJ
taxlaw-2793	714	6	policy	policy	NOUN
taxlaw-2793	714	7	of	of	ADP
taxlaw-2793	714	8	capital	capital	NOUN
taxlaw-2793	714	9	control	control	NOUN
taxlaw-2793	714	10	,	,	PUNCT
taxlaw-2793	714	11	regulatory	regulatory	ADJ
taxlaw-2793	714	12	barriers	barrier	NOUN
taxlaw-2793	714	13	such	such	ADJ
taxlaw-2793	714	14	as	as	ADP
taxlaw-2793	714	15	lengthy	lengthy	ADJ
taxlaw-2793	714	16	approval	approval	NOUN
taxlaw-2793	714	17	processes	process	NOUN
taxlaw-2793	714	18	also	also	ADV
taxlaw-2793	714	19	raise	raise	VERB
taxlaw-2793	714	20	the	the	DET
taxlaw-2793	714	21	cost	cost	NOUN
taxlaw-2793	714	22	of	of	ADP
taxlaw-2793	714	23	foreign	foreign	ADJ
taxlaw-2793	714	24	investment	investment	NOUN
taxlaw-2793	714	25	,	,	PUNCT
taxlaw-2793	714	26	leading	lead	VERB
taxlaw-2793	714	27	commentators	commentator	NOUN
taxlaw-2793	714	28	to	to	PART
taxlaw-2793	714	29	conclude	conclude	VERB
taxlaw-2793	714	30	that	that	SCONJ
taxlaw-2793	714	31	“	"	PUNCT
taxlaw-2793	714	32	in	in	ADP
taxlaw-2793	714	33	terms	term	NOUN
taxlaw-2793	714	34	of	of	ADP
taxlaw-2793	714	35	the	the	DET
taxlaw-2793	714	36	overall	overall	ADJ
taxlaw-2793	714	37	legal	legal	ADJ
taxlaw-2793	714	38	regime	regime	NOUN
taxlaw-2793	714	39	,	,	PUNCT
taxlaw-2793	714	40	it	it	PRON
taxlaw-2793	714	41	is	be	AUX
taxlaw-2793	714	42	not	not	PART
taxlaw-2793	714	43	obvious	obvious	ADJ
taxlaw-2793	714	44	that	that	SCONJ
taxlaw-2793	714	45	china	china	PROPN
taxlaw-2793	714	46	makes	make	VERB
taxlaw-2793	714	47	for	for	ADP
taxlaw-2793	714	48	a	a	DET
taxlaw-2793	714	49	particularly	particularly	ADV
taxlaw-2793	714	50	attractive	attractive	ADJ
taxlaw-2793	714	51	fdi	fdi	NOUN
taxlaw-2793	714	52	destination	destination	NOUN
taxlaw-2793	714	53	.	.	PUNCT
taxlaw-2793	714	54	”	"	PUNCT
taxlaw-2793	715	1	see	see	VERB
taxlaw-2793	715	2	prasad	prasad	PROPN
taxlaw-2793	715	3	&	&	CCONJ
taxlaw-2793	715	4	wei	wei	PROPN
taxlaw-2793	715	5	,	,	PUNCT
taxlaw-2793	715	6	supra	supra	PROPN
taxlaw-2793	715	7	note	note	PROPN
taxlaw-2793	715	8	59	59	NUM
taxlaw-2793	715	9	,	,	PUNCT
taxlaw-2793	715	10	at	at	ADP
taxlaw-2793	715	11	18	18	NUM
taxlaw-2793	715	12	-	-	SYM
taxlaw-2793	715	13	20	20	NUM
taxlaw-2793	715	14	.	.	PUNCT
taxlaw-2793	716	1	191	191	NUM
taxlaw-2793	716	2	.	.	PUNCT
taxlaw-2793	717	1	see	see	VERB
taxlaw-2793	717	2	jinyan	jinyan	PROPN
taxlaw-2793	717	3	li	li	PROPN
taxlaw-2793	717	4	,	,	PUNCT
taxlaw-2793	717	5	the	the	DET
taxlaw-2793	717	6	rise	rise	NOUN
taxlaw-2793	717	7	and	and	CCONJ
taxlaw-2793	717	8	fall	fall	NOUN
taxlaw-2793	717	9	of	of	ADP
taxlaw-2793	717	10	chinese	chinese	ADJ
taxlaw-2793	717	11	tax	tax	NOUN
taxlaw-2793	717	12	incentives	incentive	NOUN
taxlaw-2793	717	13	and	and	CCONJ
taxlaw-2793	717	14	implications	implication	NOUN
taxlaw-2793	717	15	for	for	ADP
taxlaw-2793	717	16	international	international	ADJ
taxlaw-2793	717	17	tax	tax	NOUN
taxlaw-2793	717	18	debates	debate	NOUN
taxlaw-2793	717	19	,	,	PUNCT
taxlaw-2793	717	20	8	8	NUM
taxlaw-2793	717	21	fla	fla	NOUN
taxlaw-2793	717	22	.	.	PUNCT
taxlaw-2793	718	1	tax	tax	PROPN
taxlaw-2793	718	2	rev	rev	PROPN
taxlaw-2793	718	3	.	.	PROPN
taxlaw-2793	718	4	669	669	NUM
taxlaw-2793	718	5	,	,	PUNCT
taxlaw-2793	718	6	671–74	671–74	NUM
taxlaw-2793	718	7	(	(	PUNCT
taxlaw-2793	718	8	2007	2007	NUM
taxlaw-2793	718	9	)	)	PUNCT
taxlaw-2793	718	10	.	.	PUNCT
taxlaw-2793	719	1	192	192	NUM
taxlaw-2793	719	2	.	.	PUNCT
taxlaw-2793	720	1	see	see	VERB
taxlaw-2793	720	2	i	i	PRON
taxlaw-2793	720	3	d.	d.	PROPN
taxlaw-2793	720	4	at	at	ADP
taxlaw-2793	720	5	678–79	678–79	NUM
taxlaw-2793	720	6	.	.	PUNCT
taxlaw-2793	721	1	193	193	NUM
taxlaw-2793	721	2	.	.	PUNCT
taxlaw-2793	722	1	see	see	VERB
taxlaw-2793	722	2	i	i	PRON
taxlaw-2793	722	3	d.	d.	PROPN
taxlaw-2793	722	4	at	at	ADP
taxlaw-2793	722	5	677	677	NUM
taxlaw-2793	722	6	,	,	PUNCT
taxlaw-2793	722	7	690–91	690–91	NUM
taxlaw-2793	722	8	.	.	PUNCT
taxlaw-2793	723	1	194	194	NUM
taxlaw-2793	723	2	.	.	PUNCT
taxlaw-2793	724	1	see	see	VERB
taxlaw-2793	724	2	supra	supra	PROPN
taxlaw-2793	724	3	notes	note	NOUN
taxlaw-2793	724	4	186–90	186–90	NUM
taxlaw-2793	724	5	and	and	CCONJ
taxlaw-2793	724	6	accompanying	accompany	VERB
taxlaw-2793	724	7	text	text	NOUN
taxlaw-2793	724	8	.	.	PUNCT
taxlaw-2793	725	1	195	195	NUM
taxlaw-2793	725	2	.	.	PUNCT
taxlaw-2793	726	1	in	in	ADP
taxlaw-2793	726	2	december	december	PROPN
taxlaw-2793	726	3	,	,	PUNCT
taxlaw-2793	726	4	2007	2007	NUM
taxlaw-2793	726	5	,	,	PUNCT
taxlaw-2793	726	6	the	the	DET
taxlaw-2793	726	7	overall	overall	ADJ
taxlaw-2793	726	8	quota	quota	NOUN
taxlaw-2793	726	9	for	for	ADP
taxlaw-2793	726	10	initial	initial	ADJ
taxlaw-2793	726	11	qfii	qfii	ADJ
taxlaw-2793	726	12	investment	investment	NOUN
taxlaw-2793	726	13	was	be	AUX
taxlaw-2793	726	14	raised	raise	VERB
taxlaw-2793	726	15	from	from	ADP
taxlaw-2793	726	16	$	$	SYM
taxlaw-2793	726	17	10	10	NUM
taxlaw-2793	726	18	billion	billion	NUM
taxlaw-2793	726	19	to	to	PART
taxlaw-2793	726	20	$	$	SYM
taxlaw-2793	726	21	30	30	NUM
taxlaw-2793	726	22	billion	billion	NUM
taxlaw-2793	726	23	.	.	PUNCT
taxlaw-2793	727	1	see	see	VERB
taxlaw-2793	727	2	,	,	PUNCT
taxlaw-2793	727	3	inter	inter	PROPN
taxlaw-2793	727	4	alia	alia	PROPN
taxlaw-2793	727	5	,	,	PUNCT
taxlaw-2793	727	6	hou	hou	PROPN
taxlaw-2793	727	7	lei	lei	PROPN
taxlaw-2793	727	8	,	,	PUNCT
taxlaw-2793	727	9	china	china	PROPN
taxlaw-2793	727	10	to	to	PART
taxlaw-2793	727	11	expand	expand	VERB
taxlaw-2793	727	12	qfii	qfii	ADJ
taxlaw-2793	727	13	quota	quota	NOUN
taxlaw-2793	727	14	,	,	PUNCT
taxlaw-2793	727	15	china	china	PROPN
taxlaw-2793	727	16	daily	daily	PROPN
taxlaw-2793	727	17	,	,	PUNCT
taxlaw-2793	727	18	available	available	ADJ
taxlaw-2793	727	19	at	at	ADP
taxlaw-2793	727	20	http://www.chinadaily.com.cn/china/2008-03/07/content_6518464.htm	http://www.chinadaily.com.cn/china/2008-03/07/content_6518464.htm	PROPN
taxlaw-2793	727	21	82	82	PROPN
taxlaw-2793	727	22	columbia	columbia	PROPN
taxlaw-2793	727	23	jour'al	jour'al	PROPN
taxlaw-2793	727	24	of	of	ADP
taxlaw-2793	727	25	tax	tax	NOUN
taxlaw-2793	727	26	law	law	NOUN
taxlaw-2793	728	1	[	[	X
taxlaw-2793	728	2	vol	vol	NOUN
taxlaw-2793	728	3	.	.	PUNCT
taxlaw-2793	729	1	1:46	1:46	NUM
taxlaw-2793	729	2	investors	investor	NOUN
taxlaw-2793	729	3	is	be	AUX
taxlaw-2793	729	4	higher	high	ADJ
taxlaw-2793	729	5	than	than	ADP
taxlaw-2793	729	6	this	this	DET
taxlaw-2793	729	7	quota	quota	NOUN
taxlaw-2793	729	8	,	,	PUNCT
taxlaw-2793	729	9	the	the	DET
taxlaw-2793	729	10	quota	quota	NOUN
taxlaw-2793	729	11	sets	set	VERB
taxlaw-2793	729	12	an	an	DET
taxlaw-2793	729	13	effective	effective	ADJ
taxlaw-2793	729	14	ceiling	ceiling	NOUN
taxlaw-2793	729	15	on	on	ADP
taxlaw-2793	729	16	the	the	DET
taxlaw-2793	729	17	volume	volume	NOUN
taxlaw-2793	729	18	of	of	ADP
taxlaw-2793	729	19	investment	investment	NOUN
taxlaw-2793	729	20	;	;	PUNCT
taxlaw-2793	729	21	more	more	ADV
taxlaw-2793	729	22	favorable	favorable	ADJ
taxlaw-2793	729	23	tax	tax	NOUN
taxlaw-2793	729	24	treatments	treatment	NOUN
taxlaw-2793	729	25	would	would	AUX
taxlaw-2793	729	26	not	not	PART
taxlaw-2793	729	27	induce	induce	VERB
taxlaw-2793	729	28	a	a	DET
taxlaw-2793	729	29	larger	large	ADJ
taxlaw-2793	729	30	volume	volume	NOUN
taxlaw-2793	729	31	,	,	PUNCT
taxlaw-2793	729	32	and	and	CCONJ
taxlaw-2793	729	33	would	would	AUX
taxlaw-2793	729	34	instead	instead	ADV
taxlaw-2793	729	35	simply	simply	ADV
taxlaw-2793	729	36	offer	offer	VERB
taxlaw-2793	729	37	existing	exist	VERB
taxlaw-2793	729	38	investors	investor	NOUN
taxlaw-2793	729	39	a	a	DET
taxlaw-2793	729	40	windfall	windfall	NOUN
taxlaw-2793	729	41	.	.	PUNCT
taxlaw-2793	730	1	this	this	PRON
taxlaw-2793	730	2	would	would	AUX
taxlaw-2793	730	3	not	not	PART
taxlaw-2793	730	4	be	be	AUX
taxlaw-2793	730	5	effective	effective	ADJ
taxlaw-2793	730	6	tax	tax	NOUN
taxlaw-2793	730	7	policy	policy	NOUN
taxlaw-2793	730	8	.	.	PUNCT
taxlaw-2793	731	1	in	in	ADP
taxlaw-2793	731	2	contrast	contrast	NOUN
taxlaw-2793	731	3	,	,	PUNCT
taxlaw-2793	731	4	if	if	SCONJ
taxlaw-2793	731	5	a	a	DET
taxlaw-2793	731	6	favorable	favorable	ADJ
taxlaw-2793	731	7	tax	tax	NOUN
taxlaw-2793	731	8	treatment	treatment	NOUN
taxlaw-2793	731	9	is	be	AUX
taxlaw-2793	731	10	targeted	target	VERB
taxlaw-2793	731	11	as	as	ADP
taxlaw-2793	731	12	a	a	DET
taxlaw-2793	731	13	threshold	threshold	NOUN
taxlaw-2793	731	14	issue	issue	NOUN
taxlaw-2793	731	15	—	—	PUNCT
taxlaw-2793	731	16	foreign	foreign	ADJ
taxlaw-2793	731	17	investors	investor	NOUN
taxlaw-2793	731	18	would	would	AUX
taxlaw-2793	731	19	invest	invest	VERB
taxlaw-2793	731	20	only	only	ADV
taxlaw-2793	731	21	if	if	SCONJ
taxlaw-2793	731	22	a	a	DET
taxlaw-2793	731	23	certain	certain	ADJ
taxlaw-2793	731	24	treatment	treatment	NOUN
taxlaw-2793	731	25	is	be	AUX
taxlaw-2793	731	26	available	available	ADJ
taxlaw-2793	731	27	and	and	CCONJ
taxlaw-2793	731	28	would	would	AUX
taxlaw-2793	731	29	not	not	PART
taxlaw-2793	731	30	invest	invest	VERB
taxlaw-2793	731	31	otherwise	otherwise	ADV
taxlaw-2793	731	32	—	—	PUNCT
taxlaw-2793	731	33	then	then	ADV
taxlaw-2793	731	34	the	the	DET
taxlaw-2793	731	35	justification	justification	NOUN
taxlaw-2793	731	36	for	for	ADP
taxlaw-2793	731	37	the	the	DET
taxlaw-2793	731	38	treatment	treatment	NOUN
taxlaw-2793	731	39	is	be	AUX
taxlaw-2793	731	40	stronger	strong	ADJ
taxlaw-2793	731	41	.	.	PUNCT
taxlaw-2793	732	1	to	to	PART
taxlaw-2793	732	2	put	put	VERB
taxlaw-2793	732	3	it	it	PRON
taxlaw-2793	732	4	another	another	DET
taxlaw-2793	732	5	way	way	NOUN
taxlaw-2793	732	6	,	,	PUNCT
taxlaw-2793	732	7	it	it	PRON
taxlaw-2793	732	8	must	must	AUX
taxlaw-2793	732	9	be	be	AUX
taxlaw-2793	732	10	specified	specify	VERB
taxlaw-2793	732	11	at	at	ADP
taxlaw-2793	732	12	what	what	PRON
taxlaw-2793	732	13	point	point	NOUN
taxlaw-2793	732	14	on	on	ADP
taxlaw-2793	732	15	the	the	DET
taxlaw-2793	732	16	demand	demand	NOUN
taxlaw-2793	732	17	curve	curve	NOUN
taxlaw-2793	732	18	are	be	AUX
taxlaw-2793	732	19	tax	tax	NOUN
taxlaw-2793	732	20	rules	rule	NOUN
taxlaw-2793	732	21	intended	intend	VERB
taxlaw-2793	732	22	to	to	PART
taxlaw-2793	732	23	affect	affect	VERB
taxlaw-2793	732	24	investor	investor	NOUN
taxlaw-2793	732	25	behavior	behavior	NOUN
taxlaw-2793	732	26	.	.	PUNCT
taxlaw-2793	733	1	second	second	ADJ
taxlaw-2793	733	2	,	,	PUNCT
taxlaw-2793	733	3	it	it	PRON
taxlaw-2793	733	4	is	be	AUX
taxlaw-2793	733	5	important	important	ADJ
taxlaw-2793	733	6	to	to	PART
taxlaw-2793	733	7	specify	specify	VERB
taxlaw-2793	733	8	what	what	PRON
taxlaw-2793	733	9	it	it	PRON
taxlaw-2793	733	10	means	mean	VERB
taxlaw-2793	733	11	to	to	PART
taxlaw-2793	733	12	treat	treat	VERB
taxlaw-2793	733	13	foreign	foreign	ADJ
taxlaw-2793	733	14	investments	investment	NOUN
taxlaw-2793	733	15	favorably	favorably	ADV
taxlaw-2793	733	16	.	.	PUNCT
taxlaw-2793	734	1	for	for	ADP
taxlaw-2793	734	2	example	example	NOUN
taxlaw-2793	734	3	,	,	PUNCT
taxlaw-2793	734	4	under	under	ADP
taxlaw-2793	734	5	china	china	PROPN
taxlaw-2793	734	6	’s	’s	PART
taxlaw-2793	734	7	prior	prior	ADJ
taxlaw-2793	734	8	fdi	fdi	ADJ
taxlaw-2793	734	9	tax	tax	NOUN
taxlaw-2793	734	10	regime	regime	NOUN
taxlaw-2793	734	11	,	,	PUNCT
taxlaw-2793	734	12	favorable	favorable	ADJ
taxlaw-2793	734	13	treatment	treatment	NOUN
taxlaw-2793	734	14	of	of	ADP
taxlaw-2793	734	15	fdi	fdi	NOUN
taxlaw-2793	734	16	meant	mean	VERB
taxlaw-2793	734	17	more	more	ADJ
taxlaw-2793	734	18	than	than	SCONJ
taxlaw-2793	734	19	that	that	SCONJ
taxlaw-2793	734	20	the	the	DET
taxlaw-2793	734	21	effective	effective	ADJ
taxlaw-2793	734	22	corporate	corporate	ADJ
taxlaw-2793	734	23	tax	tax	NOUN
taxlaw-2793	734	24	rate	rate	NOUN
taxlaw-2793	734	25	was	be	AUX
taxlaw-2793	734	26	lower	low	ADJ
taxlaw-2793	734	27	than	than	ADP
taxlaw-2793	734	28	in	in	ADP
taxlaw-2793	734	29	many	many	ADJ
taxlaw-2793	734	30	other	other	ADJ
taxlaw-2793	734	31	countries.196	countries.196	NOUN
taxlaw-2793	734	32	instead	instead	ADV
taxlaw-2793	734	33	,	,	PUNCT
taxlaw-2793	734	34	resident	resident	ADJ
taxlaw-2793	734	35	enterprises	enterprise	NOUN
taxlaw-2793	734	36	are	be	AUX
taxlaw-2793	734	37	divided	divide	VERB
taxlaw-2793	734	38	into	into	ADP
taxlaw-2793	734	39	two	two	NUM
taxlaw-2793	734	40	groups	group	NOUN
taxlaw-2793	734	41	:	:	PUNCT
taxlaw-2793	734	42	those	those	PRON
taxlaw-2793	734	43	that	that	PRON
taxlaw-2793	734	44	had	have	VERB
taxlaw-2793	734	45	significant	significant	ADJ
taxlaw-2793	734	46	foreign	foreign	ADJ
taxlaw-2793	734	47	-	-	PUNCT
taxlaw-2793	734	48	ownership	ownership	NOUN
taxlaw-2793	734	49	(	(	PUNCT
taxlaw-2793	734	50	fies	fie	NOUN
taxlaw-2793	734	51	,	,	PUNCT
taxlaw-2793	734	52	with	with	ADP
taxlaw-2793	734	53	25	25	NUM
taxlaw-2793	734	54	%	%	NOUN
taxlaw-2793	734	55	or	or	CCONJ
taxlaw-2793	734	56	more	more	ADJ
taxlaw-2793	734	57	foreign	foreign	ADJ
taxlaw-2793	734	58	-	-	PUNCT
taxlaw-2793	734	59	ownership	ownership	NOUN
taxlaw-2793	734	60	)	)	PUNCT
taxlaw-2793	734	61	,	,	PUNCT
taxlaw-2793	734	62	and	and	CCONJ
taxlaw-2793	734	63	those	those	PRON
taxlaw-2793	734	64	that	that	PRON
taxlaw-2793	734	65	had	have	VERB
taxlaw-2793	734	66	greater	great	ADJ
taxlaw-2793	734	67	than	than	ADP
taxlaw-2793	734	68	75	75	NUM
taxlaw-2793	734	69	%	%	NOUN
taxlaw-2793	734	70	domestic	domestic	ADJ
taxlaw-2793	734	71	ownership.197	ownership.197	PROPN
taxlaw-2793	734	72	fies	fie	NOUN
taxlaw-2793	734	73	enjoyed	enjoy	VERB
taxlaw-2793	734	74	better	well	ADJ
taxlaw-2793	734	75	tax	tax	NOUN
taxlaw-2793	734	76	treatment	treatment	NOUN
taxlaw-2793	734	77	from	from	ADP
taxlaw-2793	734	78	lower	low	ADJ
taxlaw-2793	734	79	tax	tax	NOUN
taxlaw-2793	734	80	rates	rate	NOUN
taxlaw-2793	734	81	,	,	PUNCT
taxlaw-2793	734	82	greater	great	ADJ
taxlaw-2793	734	83	use	use	NOUN
taxlaw-2793	734	84	of	of	ADP
taxlaw-2793	734	85	deductions	deduction	NOUN
taxlaw-2793	734	86	,	,	PUNCT
taxlaw-2793	734	87	and	and	CCONJ
taxlaw-2793	734	88	other	other	ADJ
taxlaw-2793	734	89	measures.198	measures.198	NOUN
taxlaw-2793	734	90	this	this	DET
taxlaw-2793	734	91	discriminatory	discriminatory	ADJ
taxlaw-2793	734	92	treatment—“supra	treatment—“supra	PROPN
taxlaw-2793	734	93	-	-	ADJ
taxlaw-2793	734	94	national	national	ADJ
taxlaw-2793	734	95	”	"	PUNCT
taxlaw-2793	734	96	treatment	treatment	NOUN
taxlaw-2793	734	97	for	for	ADP
taxlaw-2793	734	98	foreign	foreign	ADJ
taxlaw-2793	734	99	investment199	investment199	PROPN
taxlaw-2793	734	100	—	—	PUNCT
taxlaw-2793	734	101	led	lead	VERB
taxlaw-2793	734	102	to	to	ADP
taxlaw-2793	734	103	serious	serious	ADJ
taxlaw-2793	734	104	distortions	distortion	NOUN
taxlaw-2793	734	105	,	,	PUNCT
taxlaw-2793	734	106	including	include	VERB
taxlaw-2793	734	107	,	,	PUNCT
taxlaw-2793	734	108	most	most	ADV
taxlaw-2793	734	109	importantly	importantly	ADV
taxlaw-2793	734	110	,	,	PUNCT
taxlaw-2793	734	111	efforts	effort	NOUN
taxlaw-2793	734	112	by	by	ADP
taxlaw-2793	734	113	domestic	domestic	ADJ
taxlaw-2793	734	114	capital	capital	NOUN
taxlaw-2793	734	115	to	to	PART
taxlaw-2793	734	116	disguise	disguise	VERB
taxlaw-2793	734	117	itself	itself	PRON
taxlaw-2793	734	118	as	as	ADP
taxlaw-2793	734	119	foreign	foreign	ADJ
taxlaw-2793	734	120	capital	capital	NOUN
taxlaw-2793	734	121	investing	invest	VERB
taxlaw-2793	734	122	in	in	ADP
taxlaw-2793	734	123	china.200	china.200	NUM
taxlaw-2793	734	124	any	any	DET
taxlaw-2793	734	125	proposal	proposal	NOUN
taxlaw-2793	734	126	for	for	ADP
taxlaw-2793	734	127	new	new	ADJ
taxlaw-2793	734	128	favorable	favorable	ADJ
taxlaw-2793	734	129	treatments	treatment	NOUN
taxlaw-2793	734	130	of	of	ADP
taxlaw-2793	734	131	foreign	foreign	ADJ
taxlaw-2793	734	132	investments	investment	NOUN
taxlaw-2793	734	133	that	that	PRON
taxlaw-2793	734	134	creates	create	VERB
taxlaw-2793	734	135	significant	significant	ADJ
taxlaw-2793	734	136	risks	risk	NOUN
taxlaw-2793	734	137	of	of	ADP
taxlaw-2793	734	138	this	this	DET
taxlaw-2793	734	139	type	type	NOUN
taxlaw-2793	734	140	of	of	ADP
taxlaw-2793	734	141	distortion	distortion	NOUN
taxlaw-2793	734	142	,	,	PUNCT
taxlaw-2793	734	143	it	it	PRON
taxlaw-2793	734	144	seems	seem	VERB
taxlaw-2793	734	145	,	,	PUNCT
taxlaw-2793	734	146	should	should	AUX
taxlaw-2793	734	147	be	be	AUX
taxlaw-2793	734	148	avoided	avoid	VERB
taxlaw-2793	734	149	.	.	PUNCT
taxlaw-2793	735	1	these	these	DET
taxlaw-2793	735	2	considerations	consideration	NOUN
taxlaw-2793	735	3	suggest	suggest	VERB
taxlaw-2793	735	4	that	that	SCONJ
taxlaw-2793	735	5	any	any	DET
taxlaw-2793	735	6	novel	novel	ADJ
taxlaw-2793	735	7	tax	tax	NOUN
taxlaw-2793	735	8	treatment	treatment	NOUN
taxlaw-2793	735	9	of	of	ADP
taxlaw-2793	735	10	foreign	foreign	ADJ
taxlaw-2793	735	11	investment	investment	NOUN
taxlaw-2793	735	12	needs	need	VERB
taxlaw-2793	735	13	to	to	PART
taxlaw-2793	735	14	be	be	AUX
taxlaw-2793	735	15	of	of	ADP
taxlaw-2793	735	16	a	a	DET
taxlaw-2793	735	17	type	type	NOUN
taxlaw-2793	735	18	that	that	PRON
taxlaw-2793	735	19	is	be	AUX
taxlaw-2793	735	20	neutral	neutral	ADJ
taxlaw-2793	735	21	between	between	ADP
taxlaw-2793	735	22	domestic	domestic	ADJ
taxlaw-2793	735	23	(	(	PUNCT
taxlaw-2793	735	24	last	last	ADJ
taxlaw-2793	735	25	visited	visit	VERB
taxlaw-2793	735	26	feb	feb	PROPN
taxlaw-2793	735	27	.	.	PROPN
taxlaw-2793	735	28	14	14	NUM
taxlaw-2793	735	29	,	,	PUNCT
taxlaw-2793	735	30	2010	2010	NUM
taxlaw-2793	735	31	)	)	PUNCT
taxlaw-2793	735	32	;	;	PUNCT
taxlaw-2793	735	33	jiang	jiang	PROPN
taxlaw-2793	735	34	yuxia	yuxia	PROPN
taxlaw-2793	735	35	,	,	PUNCT
taxlaw-2793	735	36	china	china	PROPN
taxlaw-2793	735	37	triples	triple	NOUN
taxlaw-2793	735	38	qfii	qfii	ADJ
taxlaw-2793	735	39	quota	quota	NOUN
taxlaw-2793	735	40	ahead	ahead	ADV
taxlaw-2793	735	41	of	of	ADP
taxlaw-2793	735	42	key	key	ADJ
taxlaw-2793	735	43	meetings	meeting	NOUN
taxlaw-2793	735	44	with	with	ADP
taxlaw-2793	735	45	u.s	u.s	PROPN
taxlaw-2793	735	46	.	.	PROPN
taxlaw-2793	735	47	officials	official	NOUN
taxlaw-2793	735	48	,	,	PUNCT
taxlaw-2793	735	49	china	china	PROPN
taxlaw-2793	735	50	view	view	PROPN
taxlaw-2793	735	51	,	,	PUNCT
taxlaw-2793	735	52	dec	dec	PROPN
taxlaw-2793	735	53	.	.	PROPN
taxlaw-2793	735	54	10	10	NUM
taxlaw-2793	735	55	,	,	PUNCT
taxlaw-2793	735	56	2007	2007	NUM
taxlaw-2793	735	57	,	,	PUNCT
taxlaw-2793	735	58	available	available	ADJ
taxlaw-2793	735	59	at	at	ADP
taxlaw-2793	735	60	http://news.xinhuanet.com/english/2007-12/10/content_7226220.htm	http://news.xinhuanet.com/english/2007-12/10/content_7226220.htm	PROPN
taxlaw-2793	735	61	(	(	PUNCT
taxlaw-2793	735	62	last	last	ADJ
taxlaw-2793	735	63	visited	visit	VERB
taxlaw-2793	735	64	feb	feb	PROPN
taxlaw-2793	735	65	.	.	PROPN
taxlaw-2793	735	66	14	14	NUM
taxlaw-2793	735	67	,	,	PUNCT
taxlaw-2793	735	68	2010	2010	NUM
taxlaw-2793	735	69	)	)	PUNCT
taxlaw-2793	735	70	.	.	PUNCT
taxlaw-2793	736	1	196	196	NUM
taxlaw-2793	736	2	.	.	PUNCT
taxlaw-2793	737	1	li	li	PROPN
taxlaw-2793	737	2	,	,	PUNCT
taxlaw-2793	737	3	supra	supra	PROPN
taxlaw-2793	737	4	note	note	NOUN
taxlaw-2793	737	5	191	191	NUM
taxlaw-2793	737	6	,	,	PUNCT
taxlaw-2793	737	7	at	at	ADP
taxlaw-2793	737	8	696	696	NUM
taxlaw-2793	737	9	.	.	PUNCT
taxlaw-2793	737	10	197	197	NUM
taxlaw-2793	737	11	.	.	PUNCT
taxlaw-2793	738	1	see	see	VERB
taxlaw-2793	738	2	1991	1991	NUM
taxlaw-2793	738	3	feitl	feitl	NOUN
taxlaw-2793	738	4	,	,	PUNCT
taxlaw-2793	738	5	supra	supra	PROPN
taxlaw-2793	738	6	note	note	NOUN
taxlaw-2793	738	7	91	91	NUM
taxlaw-2793	738	8	,	,	PUNCT
taxlaw-2793	738	9	art.2	art.2	NOUN
taxlaw-2793	738	10	(	(	PUNCT
taxlaw-2793	738	11	defining	define	VERB
taxlaw-2793	738	12	fies	fie	NOUN
taxlaw-2793	738	13	as	as	ADP
taxlaw-2793	738	14	including	include	VERB
taxlaw-2793	738	15	equity	equity	NOUN
taxlaw-2793	738	16	joint	joint	ADJ
taxlaw-2793	738	17	ventures	venture	NOUN
taxlaw-2793	738	18	,	,	PUNCT
taxlaw-2793	738	19	cooperative	cooperative	ADJ
taxlaw-2793	738	20	joint	joint	ADJ
taxlaw-2793	738	21	ventures	venture	NOUN
taxlaw-2793	738	22	,	,	PUNCT
taxlaw-2793	738	23	and	and	CCONJ
taxlaw-2793	738	24	wholly	wholly	ADV
taxlaw-2793	738	25	foreign	foreign	ADJ
taxlaw-2793	738	26	owned	own	VERB
taxlaw-2793	738	27	enterprises	enterprise	NOUN
taxlaw-2793	738	28	)	)	PUNCT
taxlaw-2793	738	29	.	.	PUNCT
taxlaw-2793	739	1	198	198	NUM
taxlaw-2793	739	2	.	.	PUNCT
taxlaw-2793	740	1	li	li	PROPN
taxlaw-2793	740	2	,	,	PUNCT
taxlaw-2793	740	3	supra	supra	PROPN
taxlaw-2793	740	4	note	note	NOUN
taxlaw-2793	740	5	191	191	NUM
taxlaw-2793	740	6	,	,	PUNCT
taxlaw-2793	740	7	at	at	ADP
taxlaw-2793	740	8	690–91	690–91	NUM
taxlaw-2793	740	9	.	.	PUNCT
taxlaw-2793	740	10	199	199	NUM
taxlaw-2793	740	11	.	.	PUNCT
taxlaw-2793	741	1	for	for	ADP
taxlaw-2793	741	2	a	a	DET
taxlaw-2793	741	3	brief	brief	ADJ
taxlaw-2793	741	4	discussion	discussion	NOUN
taxlaw-2793	741	5	on	on	ADP
taxlaw-2793	741	6	the	the	DET
taxlaw-2793	741	7	international	international	ADJ
taxlaw-2793	741	8	investment	investment	NOUN
taxlaw-2793	741	9	law	law	NOUN
taxlaw-2793	741	10	concept	concept	NOUN
taxlaw-2793	741	11	of	of	ADP
taxlaw-2793	741	12	national	national	ADJ
taxlaw-2793	741	13	treatment	treatment	NOUN
taxlaw-2793	741	14	in	in	ADP
taxlaw-2793	741	15	china	china	PROPN
taxlaw-2793	741	16	,	,	PUNCT
taxlaw-2793	741	17	see	see	VERB
taxlaw-2793	741	18	jian	jian	PROPN
taxlaw-2793	741	19	zhou	zhou	PROPN
taxlaw-2793	741	20	,	,	PUNCT
taxlaw-2793	741	21	'	'	PUNCT
taxlaw-2793	741	22	ational	ational	ADJ
taxlaw-2793	741	23	treatment	treatment	NOUN
taxlaw-2793	741	24	in	in	ADP
taxlaw-2793	741	25	foreign	foreign	ADJ
taxlaw-2793	741	26	investment	investment	NOUN
taxlaw-2793	741	27	law	law	NOUN
taxlaw-2793	741	28	:	:	PUNCT
taxlaw-2793	741	29	a	a	DET
taxlaw-2793	741	30	comparative	comparative	ADJ
taxlaw-2793	741	31	study	study	NOUN
taxlaw-2793	741	32	from	from	ADP
taxlaw-2793	741	33	a	a	DET
taxlaw-2793	741	34	chinese	chinese	ADJ
taxlaw-2793	741	35	perspective	perspective	NOUN
taxlaw-2793	741	36	,	,	PUNCT
taxlaw-2793	741	37	10	10	NUM
taxlaw-2793	741	38	touro	touro	PROPN
taxlaw-2793	741	39	int’l	int’l	NUM
taxlaw-2793	741	40	l.	l.	PROPN
taxlaw-2793	741	41	rev	rev	PROPN
taxlaw-2793	741	42	.	.	PROPN
taxlaw-2793	741	43	39	39	NUM
taxlaw-2793	741	44	,	,	PUNCT
taxlaw-2793	741	45	47–48	47–48	NUM
taxlaw-2793	741	46	(	(	PUNCT
taxlaw-2793	741	47	2000	2000	NUM
taxlaw-2793	741	48	)	)	PUNCT
taxlaw-2793	741	49	.	.	PUNCT
taxlaw-2793	742	1	200	200	NUM
taxlaw-2793	742	2	.	.	PUNCT
taxlaw-2793	742	3	see	see	VERB
taxlaw-2793	742	4	renqing	renqing	ADJ
taxlaw-2793	742	5	jin	jin	NOUN
taxlaw-2793	742	6	,	,	PUNCT
taxlaw-2793	742	7	minister	minister	NOUN
taxlaw-2793	742	8	of	of	ADP
taxlaw-2793	742	9	finance	finance	NOUN
taxlaw-2793	742	10	,	,	PUNCT
taxlaw-2793	742	11	the	the	DET
taxlaw-2793	742	12	necessity	necessity	NOUN
taxlaw-2793	742	13	and	and	CCONJ
taxlaw-2793	742	14	juncture	juncture	NOUN
taxlaw-2793	742	15	of	of	ADP
taxlaw-2793	742	16	release	release	NOUN
taxlaw-2793	742	17	of	of	ADP
taxlaw-2793	742	18	the	the	DET
taxlaw-2793	742	19	legislation	legislation	NOUN
taxlaw-2793	742	20	of	of	ADP
taxlaw-2793	742	21	enterprise	enterprise	NOUN
taxlaw-2793	742	22	income	income	NOUN
taxlaw-2793	742	23	taxation	taxation	NOUN
taxlaw-2793	742	24	,	,	PUNCT
taxlaw-2793	742	25	address	address	NOUN
taxlaw-2793	742	26	to	to	ADP
taxlaw-2793	742	27	the	the	DET
taxlaw-2793	742	28	national	national	PROPN
taxlaw-2793	742	29	people	people	PROPN
taxlaw-2793	742	30	’s	’s	PART
taxlaw-2793	742	31	congress	congress	PROPN
taxlaw-2793	742	32	before	before	ADP
taxlaw-2793	742	33	the	the	DET
taxlaw-2793	742	34	deliberation	deliberation	NOUN
taxlaw-2793	742	35	of	of	ADP
taxlaw-2793	742	36	the	the	DET
taxlaw-2793	742	37	adoption	adoption	NOUN
taxlaw-2793	742	38	of	of	ADP
taxlaw-2793	742	39	the	the	DET
taxlaw-2793	742	40	eit	eit	PROPN
taxlaw-2793	742	41	law	law	NOUN
taxlaw-2793	742	42	,	,	PUNCT
taxlaw-2793	742	43	(	(	PUNCT
taxlaw-2793	742	44	mar	mar	PROPN
taxlaw-2793	742	45	.	.	PROPN
taxlaw-2793	742	46	8	8	NUM
taxlaw-2793	742	47	,	,	PUNCT
taxlaw-2793	742	48	2007	2007	NUM
taxlaw-2793	742	49	)	)	PUNCT
taxlaw-2793	742	50	,	,	PUNCT
taxlaw-2793	742	51	available	available	ADJ
taxlaw-2793	742	52	at	at	ADP
taxlaw-2793	742	53	http://news.xinhuanet.com/video/2007-03/08/content_5816843.htm	http://news.xinhuanet.com/video/2007-03/08/content_5816843.htm	PROPN
taxlaw-2793	742	54	(	(	PUNCT
taxlaw-2793	742	55	last	last	ADJ
taxlaw-2793	742	56	visited	visit	VERB
taxlaw-2793	742	57	feb	feb	PROPN
taxlaw-2793	742	58	.	.	PROPN
taxlaw-2793	742	59	14	14	NUM
taxlaw-2793	742	60	,	,	PUNCT
taxlaw-2793	742	61	2010	2010	NUM
taxlaw-2793	742	62	)	)	PUNCT
taxlaw-2793	742	63	.	.	PUNCT
taxlaw-2793	743	1	the	the	DET
taxlaw-2793	743	2	privileged	privileged	ADJ
taxlaw-2793	743	3	treatment	treatment	NOUN
taxlaw-2793	743	4	of	of	ADP
taxlaw-2793	743	5	fdi	fdi	NOUN
taxlaw-2793	743	6	contributed	contribute	VERB
taxlaw-2793	743	7	to	to	ADP
taxlaw-2793	743	8	the	the	DET
taxlaw-2793	743	9	phenomenon	phenomenon	NOUN
taxlaw-2793	743	10	of	of	ADP
taxlaw-2793	743	11	“	"	PUNCT
taxlaw-2793	743	12	roundtripping	roundtrippe	VERB
taxlaw-2793	743	13	”	"	PUNCT
taxlaw-2793	743	14	:	:	PUNCT
taxlaw-2793	743	15	domestic	domestic	ADJ
taxlaw-2793	743	16	capital	capital	NOUN
taxlaw-2793	743	17	being	be	AUX
taxlaw-2793	743	18	moved	move	VERB
taxlaw-2793	743	19	offshore	offshore	ADV
taxlaw-2793	743	20	and	and	CCONJ
taxlaw-2793	743	21	reinvested	reinveste	VERB
taxlaw-2793	743	22	into	into	ADP
taxlaw-2793	743	23	china	china	PROPN
taxlaw-2793	743	24	.	.	PUNCT
taxlaw-2793	744	1	see	see	VERB
taxlaw-2793	744	2	also	also	ADV
taxlaw-2793	744	3	qinghua	qinghua	PROPN
taxlaw-2793	744	4	xu	xu	PROPN
taxlaw-2793	744	5	&	&	CCONJ
taxlaw-2793	744	6	a.w	a.w	PROPN
taxlaw-2793	744	7	.	.	PROPN
taxlaw-2793	744	8	granwell	granwell	PROPN
taxlaw-2793	744	9	,	,	PUNCT
taxlaw-2793	744	10	round	round	ADV
taxlaw-2793	744	11	-	-	PUNCT
taxlaw-2793	744	12	tripping	tripping	NOUN
taxlaw-2793	744	13	:	:	PUNCT
taxlaw-2793	744	14	the	the	DET
taxlaw-2793	744	15	chinese	chinese	ADJ
taxlaw-2793	744	16	approach	approach	NOUN
taxlaw-2793	744	17	to	to	ADP
taxlaw-2793	744	18	business	business	NOUN
taxlaw-2793	744	19	restructuring	restructuring	NOUN
taxlaw-2793	744	20	,	,	PUNCT
taxlaw-2793	744	21	15	15	NUM
taxlaw-2793	744	22	tax	tax	NOUN
taxlaw-2793	744	23	mgmt	mgmt	NOUN
taxlaw-2793	744	24	.	.	PUNCT
taxlaw-2793	745	1	transfer	transfer	NOUN
taxlaw-2793	745	2	pricing	pricing	NOUN
taxlaw-2793	745	3	report	report	NOUN
taxlaw-2793	745	4	no	no	INTJ
taxlaw-2793	745	5	.	.	NOUN
taxlaw-2793	745	6	8	8	NUM
taxlaw-2793	745	7	,	,	PUNCT
taxlaw-2793	745	8	320	320	NUM
taxlaw-2793	745	9	,	,	PUNCT
taxlaw-2793	745	10	320–25	320–25	NUM
taxlaw-2793	745	11	(	(	PUNCT
taxlaw-2793	745	12	2006	2006	NUM
taxlaw-2793	745	13	)	)	PUNCT
taxlaw-2793	745	14	.	.	PUNCT
taxlaw-2793	746	1	2010	2010	NUM
taxlaw-2793	746	2	]	]	PUNCT
taxlaw-2793	746	3	“	"	PUNCT
taxlaw-2793	746	4	establishme't	establishme't	PROPN
taxlaw-2793	746	5	”	"	PUNCT
taxlaw-2793	746	6	i	i	PRON
taxlaw-2793	746	7	'	'	PUNCT
taxlaw-2793	746	8	chi'ese	chi'ese	ADJ
taxlaw-2793	746	9	tax	tax	NOUN
taxlaw-2793	746	10	83	83	NUM
taxlaw-2793	746	11	and	and	CCONJ
taxlaw-2793	746	12	foreign	foreign	ADJ
taxlaw-2793	746	13	investors.201	investors.201	NOUN
taxlaw-2793	746	14	it	it	PRON
taxlaw-2793	746	15	should	should	AUX
taxlaw-2793	746	16	also	also	ADV
taxlaw-2793	746	17	focus	focus	VERB
taxlaw-2793	746	18	on	on	ADP
taxlaw-2793	746	19	threshold	threshold	NOUN
taxlaw-2793	746	20	issues	issue	NOUN
taxlaw-2793	746	21	facing	face	VERB
taxlaw-2793	746	22	foreign	foreign	ADJ
taxlaw-2793	746	23	investors	investor	NOUN
taxlaw-2793	746	24	—	—	PUNCT
taxlaw-2793	746	25	removing	remove	VERB
taxlaw-2793	746	26	obstacles	obstacle	NOUN
taxlaw-2793	746	27	that	that	PRON
taxlaw-2793	746	28	would	would	AUX
taxlaw-2793	746	29	otherwise	otherwise	ADV
taxlaw-2793	746	30	prevent	prevent	VERB
taxlaw-2793	746	31	foreign	foreign	ADJ
taxlaw-2793	746	32	investment	investment	NOUN
taxlaw-2793	746	33	—	—	PUNCT
taxlaw-2793	746	34	instead	instead	ADV
taxlaw-2793	746	35	of	of	ADP
taxlaw-2793	746	36	offering	offer	VERB
taxlaw-2793	746	37	windfalls	windfall	NOUN
taxlaw-2793	746	38	.	.	PUNCT
taxlaw-2793	747	1	interestingly	interestingly	ADV
taxlaw-2793	747	2	,	,	PUNCT
taxlaw-2793	747	3	these	these	DET
taxlaw-2793	747	4	simple	simple	ADJ
taxlaw-2793	747	5	guidelines	guideline	NOUN
taxlaw-2793	747	6	are	be	AUX
taxlaw-2793	747	7	in	in	ADP
taxlaw-2793	747	8	fact	fact	NOUN
taxlaw-2793	747	9	quite	quite	ADV
taxlaw-2793	747	10	useful	useful	ADJ
taxlaw-2793	747	11	in	in	ADP
taxlaw-2793	747	12	resolving	resolve	VERB
taxlaw-2793	747	13	some	some	DET
taxlaw-2793	747	14	vexing	vexing	ADJ
taxlaw-2793	747	15	issues	issue	NOUN
taxlaw-2793	747	16	confronting	confront	VERB
taxlaw-2793	747	17	chinese	chinese	ADJ
taxlaw-2793	747	18	tax	tax	NOUN
taxlaw-2793	747	19	authorities	authority	NOUN
taxlaw-2793	747	20	and	and	CCONJ
taxlaw-2793	747	21	taxpayers	taxpayer	NOUN
taxlaw-2793	747	22	today	today	NOUN
taxlaw-2793	747	23	,	,	PUNCT
taxlaw-2793	747	24	for	for	ADP
taxlaw-2793	747	25	example	example	NOUN
taxlaw-2793	747	26	,	,	PUNCT
taxlaw-2793	747	27	how	how	SCONJ
taxlaw-2793	747	28	to	to	PART
taxlaw-2793	747	29	interpret	interpret	VERB
taxlaw-2793	747	30	“	"	PUNCT
taxlaw-2793	747	31	establishment	establishment	NOUN
taxlaw-2793	747	32	”	"	PUNCT
taxlaw-2793	747	33	in	in	ADP
taxlaw-2793	747	34	the	the	DET
taxlaw-2793	747	35	context	context	NOUN
taxlaw-2793	747	36	of	of	ADP
taxlaw-2793	747	37	investments	investment	NOUN
taxlaw-2793	747	38	in	in	ADP
taxlaw-2793	747	39	chinese	chinese	ADJ
taxlaw-2793	747	40	partnerships	partnership	NOUN
taxlaw-2793	747	41	and	and	CCONJ
taxlaw-2793	747	42	partnership	partnership	NOUN
taxlaw-2793	747	43	-	-	PUNCT
taxlaw-2793	747	44	like	like	ADJ
taxlaw-2793	747	45	entities	entity	NOUN
taxlaw-2793	747	46	.	.	PUNCT
taxlaw-2793	748	1	i	i	PRON
taxlaw-2793	748	2	now	now	ADV
taxlaw-2793	748	3	turn	turn	VERB
taxlaw-2793	748	4	to	to	ADP
taxlaw-2793	748	5	that	that	DET
taxlaw-2793	748	6	question	question	NOUN
taxlaw-2793	748	7	as	as	ADP
taxlaw-2793	748	8	an	an	DET
taxlaw-2793	748	9	illustration	illustration	NOUN
taxlaw-2793	748	10	of	of	ADP
taxlaw-2793	748	11	how	how	SCONJ
taxlaw-2793	748	12	the	the	DET
taxlaw-2793	748	13	principle	principle	NOUN
taxlaw-2793	748	14	of	of	ADP
taxlaw-2793	748	15	equal	equal	ADJ
taxlaw-2793	748	16	treatment	treatment	NOUN
taxlaw-2793	748	17	of	of	ADP
taxlaw-2793	748	18	foreignand	foreignand	NOUN
taxlaw-2793	748	19	domestically	domestically	ADV
taxlaw-2793	748	20	-	-	PUNCT
taxlaw-2793	748	21	owned	own	VERB
taxlaw-2793	748	22	investments	investment	NOUN
taxlaw-2793	748	23	must	must	AUX
taxlaw-2793	748	24	be	be	AUX
taxlaw-2793	748	25	applied	apply	VERB
taxlaw-2793	748	26	in	in	ADP
taxlaw-2793	748	27	actual	actual	ADJ
taxlaw-2793	748	28	rule	rule	NOUN
taxlaw-2793	748	29	design	design	NOUN
taxlaw-2793	748	30	.	.	PUNCT
taxlaw-2793	749	1	b.	b.	PROPN
taxlaw-2793	749	2	interpretation	interpretation	NOUN
taxlaw-2793	749	3	of	of	ADP
taxlaw-2793	749	4	“	"	PUNCT
taxlaw-2793	749	5	establishment	establishment	NOUN
taxlaw-2793	749	6	”	"	PUNCT
taxlaw-2793	749	7	for	for	ADP
taxlaw-2793	749	8	investment	investment	NOUN
taxlaw-2793	749	9	in	in	ADP
taxlaw-2793	749	10	partnerships	partnership	NOUN
taxlaw-2793	749	11	1	1	NUM
taxlaw-2793	749	12	.	.	X
taxlaw-2793	749	13	symmetry	symmetry	NOUN
taxlaw-2793	749	14	between	between	ADP
taxlaw-2793	749	15	foreignand	foreignand	NOUN
taxlaw-2793	749	16	domestically	domestically	ADV
taxlaw-2793	749	17	-	-	PUNCT
taxlaw-2793	749	18	invested	invest	VERB
taxlaw-2793	749	19	partnerships	partnership	NOUN
taxlaw-2793	749	20	many	many	ADJ
taxlaw-2793	749	21	countries	country	NOUN
taxlaw-2793	749	22	and	and	CCONJ
taxlaw-2793	749	23	subnational	subnational	ADJ
taxlaw-2793	749	24	jurisdictions	jurisdiction	NOUN
taxlaw-2793	749	25	have	have	AUX
taxlaw-2793	749	26	had	have	VERB
taxlaw-2793	749	27	to	to	PART
taxlaw-2793	749	28	consider	consider	VERB
taxlaw-2793	749	29	the	the	DET
taxlaw-2793	749	30	following	follow	VERB
taxlaw-2793	749	31	question	question	NOUN
taxlaw-2793	749	32	:	:	PUNCT
taxlaw-2793	749	33	does	do	AUX
taxlaw-2793	749	34	holding	hold	VERB
taxlaw-2793	749	35	a	a	DET
taxlaw-2793	749	36	general	general	ADJ
taxlaw-2793	749	37	or	or	CCONJ
taxlaw-2793	749	38	limited	limited	ADJ
taxlaw-2793	749	39	partnership	partnership	NOUN
taxlaw-2793	749	40	interest	interest	NOUN
taxlaw-2793	749	41	in	in	ADP
taxlaw-2793	749	42	a	a	DET
taxlaw-2793	749	43	partnership	partnership	NOUN
taxlaw-2793	749	44	conducting	conduct	VERB
taxlaw-2793	749	45	business	business	NOUN
taxlaw-2793	749	46	in	in	ADP
taxlaw-2793	749	47	jurisdiction	jurisdiction	NOUN
taxlaw-2793	749	48	x	x	PUNCT
taxlaw-2793	749	49	cause	cause	VERB
taxlaw-2793	749	50	a	a	DET
taxlaw-2793	749	51	foreign	foreign	ADJ
taxlaw-2793	749	52	partner	partner	NOUN
taxlaw-2793	749	53	to	to	PART
taxlaw-2793	749	54	have	have	VERB
taxlaw-2793	749	55	a	a	DET
taxlaw-2793	749	56	business	business	NOUN
taxlaw-2793	749	57	nexus	nexus	NOUN
taxlaw-2793	749	58	to	to	ADP
taxlaw-2793	749	59	x	x	PRON
taxlaw-2793	749	60	,	,	PUNCT
taxlaw-2793	749	61	such	such	ADJ
taxlaw-2793	749	62	that	that	SCONJ
taxlaw-2793	749	63	the	the	DET
taxlaw-2793	749	64	foreign	foreign	ADJ
taxlaw-2793	749	65	partner	partner	NOUN
taxlaw-2793	749	66	is	be	AUX
taxlaw-2793	749	67	subject	subject	ADJ
taxlaw-2793	749	68	to	to	ADP
taxlaw-2793	749	69	net	net	ADJ
taxlaw-2793	749	70	-	-	PUNCT
taxlaw-2793	749	71	income	income	NOUN
taxlaw-2793	749	72	taxation	taxation	NOUN
taxlaw-2793	749	73	of	of	ADP
taxlaw-2793	749	74	by	by	ADP
taxlaw-2793	749	75	x	x	PUNCT
taxlaw-2793	749	76	on	on	ADP
taxlaw-2793	749	77	the	the	DET
taxlaw-2793	749	78	partner	partner	NOUN
taxlaw-2793	749	79	’s	’s	PART
taxlaw-2793	749	80	share	share	NOUN
taxlaw-2793	749	81	of	of	ADP
taxlaw-2793	749	82	income	income	NOUN
taxlaw-2793	749	83	derived	derive	VERB
taxlaw-2793	749	84	from	from	ADP
taxlaw-2793	749	85	the	the	DET
taxlaw-2793	749	86	activities	activity	NOUN
taxlaw-2793	749	87	of	of	ADP
taxlaw-2793	749	88	the	the	DET
taxlaw-2793	749	89	partnership	partnership	NOUN
taxlaw-2793	749	90	in	in	ADP
taxlaw-2793	749	91	x	x	PROPN
taxlaw-2793	749	92	?	?	PUNCT
taxlaw-2793	749	93	generally	generally	ADV
taxlaw-2793	749	94	,	,	PUNCT
taxlaw-2793	749	95	being	be	AUX
taxlaw-2793	749	96	a	a	DET
taxlaw-2793	749	97	foreign	foreign	ADJ
taxlaw-2793	749	98	shareholder	shareholder	NOUN
taxlaw-2793	749	99	of	of	ADP
taxlaw-2793	749	100	a	a	DET
taxlaw-2793	749	101	corporation	corporation	NOUN
taxlaw-2793	749	102	formed	form	VERB
taxlaw-2793	749	103	in	in	ADP
taxlaw-2793	749	104	x	x	PRON
taxlaw-2793	749	105	does	do	AUX
taxlaw-2793	749	106	not	not	PART
taxlaw-2793	749	107	create	create	VERB
taxlaw-2793	749	108	a	a	DET
taxlaw-2793	749	109	business	business	NOUN
taxlaw-2793	749	110	nexus	nexus	NOUN
taxlaw-2793	749	111	with	with	ADP
taxlaw-2793	749	112	x	x	PUNCT
taxlaw-2793	749	113	for	for	ADP
taxlaw-2793	749	114	the	the	DET
taxlaw-2793	749	115	shareholder	shareholder	NOUN
taxlaw-2793	749	116	;	;	PUNCT
taxlaw-2793	749	117	nor	nor	CCONJ
taxlaw-2793	749	118	would	would	AUX
taxlaw-2793	749	119	being	be	AUX
taxlaw-2793	749	120	a	a	DET
taxlaw-2793	749	121	creditor	creditor	NOUN
taxlaw-2793	749	122	of	of	ADP
taxlaw-2793	749	123	the	the	DET
taxlaw-2793	749	124	corporation	corporation	NOUN
taxlaw-2793	749	125	,	,	PUNCT
taxlaw-2793	749	126	unless	unless	SCONJ
taxlaw-2793	749	127	perhaps	perhaps	ADV
taxlaw-2793	749	128	the	the	DET
taxlaw-2793	749	129	credit	credit	NOUN
taxlaw-2793	749	130	were	be	AUX
taxlaw-2793	749	131	extended	extend	VERB
taxlaw-2793	749	132	to	to	ADP
taxlaw-2793	749	133	a	a	DET
taxlaw-2793	749	134	borrower	borrower	NOUN
taxlaw-2793	749	135	in	in	ADP
taxlaw-2793	749	136	the	the	DET
taxlaw-2793	749	137	business	business	NOUN
taxlaw-2793	749	138	of	of	ADP
taxlaw-2793	749	139	lending.202	lending.202	PROPN
taxlaw-2793	749	140	more	more	ADV
taxlaw-2793	749	141	modern	modern	ADJ
taxlaw-2793	749	142	limited	limited	ADJ
taxlaw-2793	749	143	partnership	partnership	NOUN
taxlaw-2793	749	144	laws	law	NOUN
taxlaw-2793	749	145	provide	provide	VERB
taxlaw-2793	749	146	that	that	SCONJ
taxlaw-2793	749	147	limited	limited	ADJ
taxlaw-2793	749	148	partners	partner	NOUN
taxlaw-2793	749	149	have	have	VERB
taxlaw-2793	749	150	little	little	ADJ
taxlaw-2793	749	151	or	or	CCONJ
taxlaw-2793	749	152	no	no	PRON
taxlaw-2793	749	153	control	control	NOUN
taxlaw-2793	749	154	over	over	ADP
taxlaw-2793	749	155	the	the	DET
taxlaw-2793	749	156	conduct	conduct	NOUN
taxlaw-2793	749	157	of	of	ADP
taxlaw-2793	749	158	a	a	DET
taxlaw-2793	749	159	partnership	partnership	NOUN
taxlaw-2793	749	160	’s	’s	PART
taxlaw-2793	749	161	business	business	NOUN
taxlaw-2793	749	162	,	,	PUNCT
taxlaw-2793	749	163	such	such	ADJ
taxlaw-2793	749	164	that	that	SCONJ
taxlaw-2793	749	165	limited	limited	ADJ
taxlaw-2793	749	166	partners	partner	NOUN
taxlaw-2793	749	167	have	have	VERB
taxlaw-2793	749	168	no	no	DET
taxlaw-2793	749	169	more	more	ADJ
taxlaw-2793	749	170	control	control	NOUN
taxlaw-2793	749	171	than	than	SCONJ
taxlaw-2793	749	172	shareholders	shareholder	NOUN
taxlaw-2793	749	173	have	have	VERB
taxlaw-2793	749	174	over	over	ADP
taxlaw-2793	749	175	corporations	corporation	NOUN
taxlaw-2793	749	176	they	they	PRON
taxlaw-2793	749	177	own	own	VERB
taxlaw-2793	749	178	,	,	PUNCT
taxlaw-2793	749	179	or	or	CCONJ
taxlaw-2793	749	180	creditors	creditor	NOUN
taxlaw-2793	749	181	have	have	VERB
taxlaw-2793	749	182	over	over	ADP
taxlaw-2793	749	183	their	their	PRON
taxlaw-2793	749	184	debtors.203	debtors.203	NOUN
taxlaw-2793	749	185	it	it	PRON
taxlaw-2793	749	186	is	be	AUX
taxlaw-2793	749	187	typical	typical	ADJ
taxlaw-2793	749	188	,	,	PUNCT
taxlaw-2793	749	189	for	for	ADP
taxlaw-2793	749	190	instance	instance	NOUN
taxlaw-2793	749	191	,	,	PUNCT
taxlaw-2793	749	192	that	that	PRON
taxlaw-2793	749	193	management	management	NOUN
taxlaw-2793	749	194	of	of	ADP
taxlaw-2793	749	195	the	the	DET
taxlaw-2793	749	196	partnership	partnership	NOUN
taxlaw-2793	749	197	is	be	AUX
taxlaw-2793	749	198	wholly	wholly	ADV
taxlaw-2793	749	199	delegated	delegate	VERB
taxlaw-2793	749	200	to	to	ADP
taxlaw-2793	749	201	one	one	NUM
taxlaw-2793	749	202	or	or	CCONJ
taxlaw-2793	749	203	more	more	ADV
taxlaw-2793	749	204	general	general	ADJ
taxlaw-2793	749	205	partners.204	partners.204	NOUN
taxlaw-2793	749	206	it	it	PRON
taxlaw-2793	749	207	seems	seem	VERB
taxlaw-2793	749	208	logical	logical	ADJ
taxlaw-2793	749	209	,	,	PUNCT
taxlaw-2793	749	210	then	then	ADV
taxlaw-2793	749	211	,	,	PUNCT
taxlaw-2793	749	212	that	that	SCONJ
taxlaw-2793	749	213	a	a	DET
taxlaw-2793	749	214	limited	limited	ADJ
taxlaw-2793	749	215	partner	partner	NOUN
taxlaw-2793	749	216	interest	interest	NOUN
taxlaw-2793	749	217	should	should	AUX
taxlaw-2793	749	218	no	no	DET
taxlaw-2793	749	219	201	201	NOUN
taxlaw-2793	749	220	.	.	PUNCT
taxlaw-2793	750	1	it	it	PRON
taxlaw-2793	750	2	may	may	AUX
taxlaw-2793	750	3	be	be	AUX
taxlaw-2793	750	4	worth	worth	ADJ
taxlaw-2793	750	5	noting	note	VERB
taxlaw-2793	750	6	that	that	SCONJ
taxlaw-2793	750	7	the	the	DET
taxlaw-2793	750	8	recommendation	recommendation	NOUN
taxlaw-2793	750	9	of	of	ADP
taxlaw-2793	750	10	neutrality	neutrality	NOUN
taxlaw-2793	750	11	here	here	ADV
taxlaw-2793	750	12	is	be	AUX
taxlaw-2793	750	13	made	make	VERB
taxlaw-2793	750	14	in	in	ADP
taxlaw-2793	750	15	order	order	NOUN
taxlaw-2793	750	16	to	to	PART
taxlaw-2793	750	17	prevent	prevent	VERB
taxlaw-2793	750	18	manipulation	manipulation	NOUN
taxlaw-2793	750	19	,	,	PUNCT
taxlaw-2793	750	20	and	and	CCONJ
taxlaw-2793	750	21	not	not	PART
taxlaw-2793	750	22	on	on	ADP
taxlaw-2793	750	23	the	the	DET
taxlaw-2793	750	24	basis	basis	NOUN
taxlaw-2793	750	25	of	of	ADP
taxlaw-2793	750	26	a	a	DET
taxlaw-2793	750	27	general	general	ADJ
taxlaw-2793	750	28	attempt	attempt	NOUN
taxlaw-2793	750	29	to	to	PART
taxlaw-2793	750	30	equalize	equalize	VERB
taxlaw-2793	750	31	the	the	DET
taxlaw-2793	750	32	tax	tax	NOUN
taxlaw-2793	750	33	competitiveness	competitiveness	NOUN
taxlaw-2793	750	34	of	of	ADP
taxlaw-2793	750	35	foreign	foreign	ADJ
taxlaw-2793	750	36	and	and	CCONJ
taxlaw-2793	750	37	domestic	domestic	ADJ
taxlaw-2793	750	38	investors	investor	NOUN
taxlaw-2793	750	39	.	.	PUNCT
taxlaw-2793	751	1	the	the	DET
taxlaw-2793	751	2	competitive	competitive	ADJ
taxlaw-2793	751	3	advantage	advantage	NOUN
taxlaw-2793	751	4	foreign	foreign	ADJ
taxlaw-2793	751	5	investors	investor	NOUN
taxlaw-2793	751	6	enjoy	enjoy	VERB
taxlaw-2793	751	7	relative	relative	ADJ
taxlaw-2793	751	8	to	to	ADP
taxlaw-2793	751	9	domestic	domestic	ADJ
taxlaw-2793	751	10	investors	investor	NOUN
taxlaw-2793	751	11	depends	depend	VERB
taxlaw-2793	751	12	on	on	ADP
taxlaw-2793	751	13	not	not	PART
taxlaw-2793	751	14	only	only	ADV
taxlaw-2793	751	15	source	source	NOUN
taxlaw-2793	751	16	country	country	NOUN
taxlaw-2793	751	17	but	but	CCONJ
taxlaw-2793	751	18	also	also	ADV
taxlaw-2793	751	19	resident	resident	ADJ
taxlaw-2793	751	20	country	country	NOUN
taxlaw-2793	751	21	taxation	taxation	NOUN
taxlaw-2793	751	22	.	.	PUNCT
taxlaw-2793	752	1	see	see	VERB
taxlaw-2793	752	2	generally	generally	ADV
taxlaw-2793	752	3	michael	michael	PROPN
taxlaw-2793	752	4	knoll	knoll	PROPN
taxlaw-2793	752	5	,	,	PUNCT
taxlaw-2793	752	6	taxation	taxation	NOUN
taxlaw-2793	752	7	and	and	CCONJ
taxlaw-2793	752	8	the	the	DET
taxlaw-2793	752	9	competitiveness	competitiveness	NOUN
taxlaw-2793	752	10	of	of	ADP
taxlaw-2793	752	11	sovereign	sovereign	ADJ
taxlaw-2793	752	12	wealth	wealth	NOUN
taxlaw-2793	752	13	funds	fund	NOUN
taxlaw-2793	752	14	:	:	PUNCT
taxlaw-2793	752	15	do	do	AUX
taxlaw-2793	752	16	taxes	taxis	NOUN
taxlaw-2793	752	17	encourage	encourage	VERB
taxlaw-2793	752	18	sovereign	sovereign	ADJ
taxlaw-2793	752	19	wealth	wealth	NOUN
taxlaw-2793	752	20	funds	fund	NOUN
taxlaw-2793	752	21	to	to	PART
taxlaw-2793	752	22	invest	invest	VERB
taxlaw-2793	752	23	in	in	ADP
taxlaw-2793	752	24	the	the	DET
taxlaw-2793	752	25	united	united	PROPN
taxlaw-2793	752	26	states	states	PROPN
taxlaw-2793	752	27	?	?	PUNCT
taxlaw-2793	752	28	,	,	PUNCT
taxlaw-2793	752	29	82	82	NUM
taxlaw-2793	752	30	s.	s.	PROPN
taxlaw-2793	752	31	cal	cal	PROPN
taxlaw-2793	752	32	.	.	PUNCT
taxlaw-2793	753	1	l.	l.	PROPN
taxlaw-2793	753	2	rev	rev	PROPN
taxlaw-2793	753	3	.	.	PROPN
taxlaw-2793	754	1	703	703	NUM
taxlaw-2793	754	2	(	(	PUNCT
taxlaw-2793	754	3	2009	2009	NUM
taxlaw-2793	754	4	)	)	PUNCT
taxlaw-2793	754	5	.	.	PUNCT
taxlaw-2793	755	1	202	202	X
taxlaw-2793	755	2	.	.	PUNCT
taxlaw-2793	756	1	see	see	VERB
taxlaw-2793	756	2	oecd	oecd	PROPN
taxlaw-2793	756	3	model	model	PROPN
taxlaw-2793	756	4	convention	convention	PROPN
taxlaw-2793	756	5	,	,	PUNCT
taxlaw-2793	756	6	supra	supra	PROPN
taxlaw-2793	756	7	note	note	NOUN
taxlaw-2793	756	8	3	3	NUM
taxlaw-2793	756	9	,	,	PUNCT
taxlaw-2793	756	10	art	art	NOUN
taxlaw-2793	756	11	.	.	PUNCT
taxlaw-2793	757	1	5(7	5(7	NUM
taxlaw-2793	757	2	)	)	PUNCT
taxlaw-2793	757	3	.	.	PUNCT
taxlaw-2793	758	1	203	203	NUM
taxlaw-2793	758	2	.	.	PUNCT
taxlaw-2793	758	3	alan	alan	PROPN
taxlaw-2793	758	4	r.	r.	PROPN
taxlaw-2793	758	5	bromberg	bromberg	PROPN
taxlaw-2793	758	6	&	&	CCONJ
taxlaw-2793	758	7	larry	larry	PROPN
taxlaw-2793	758	8	e.	e.	PROPN
taxlaw-2793	758	9	ribstein	ribstein	PROPN
taxlaw-2793	758	10	,	,	PUNCT
taxlaw-2793	758	11	bromberg	bromberg	PROPN
taxlaw-2793	758	12	and	and	CCONJ
taxlaw-2793	758	13	ribstein	ribstein	VERB
taxlaw-2793	758	14	on	on	ADP
taxlaw-2793	758	15	partnership	partnership	NOUN
taxlaw-2793	758	16	§	§	PROPN
taxlaw-2793	758	17	§	§	PROPN
taxlaw-2793	758	18	12–18	12–18	NUM
taxlaw-2793	758	19	,	,	PUNCT
taxlaw-2793	758	20	32	32	NUM
taxlaw-2793	758	21	(	(	PUNCT
taxlaw-2793	758	22	aspen	aspen	NOUN
taxlaw-2793	758	23	publishers	publisher	NOUN
taxlaw-2793	758	24	27th	27th	ADJ
taxlaw-2793	758	25	ed	ed	NOUN
taxlaw-2793	758	26	.	.	PROPN
taxlaw-2793	758	27	2009	2009	NUM
taxlaw-2793	758	28	)	)	PUNCT
taxlaw-2793	758	29	.	.	PUNCT
taxlaw-2793	759	1	204	204	NUM
taxlaw-2793	759	2	.	.	PUNCT
taxlaw-2793	760	1	i	i	PRON
taxlaw-2793	760	2	d.	d.	PROPN
taxlaw-2793	760	3	84	84	NUM
taxlaw-2793	760	4	columbia	columbia	PROPN
taxlaw-2793	760	5	jour'al	jour'al	PROPN
taxlaw-2793	760	6	of	of	ADP
taxlaw-2793	760	7	tax	tax	NOUN
taxlaw-2793	760	8	law	law	NOUN
taxlaw-2793	760	9	[	[	X
taxlaw-2793	760	10	vol	vol	NOUN
taxlaw-2793	760	11	.	.	PUNCT
taxlaw-2793	761	1	1:46	1:46	NUM
taxlaw-2793	761	2	more	more	ADJ
taxlaw-2793	761	3	result	result	NOUN
taxlaw-2793	761	4	in	in	ADP
taxlaw-2793	761	5	a	a	DET
taxlaw-2793	761	6	business	business	NOUN
taxlaw-2793	761	7	nexus	nexus	NOUN
taxlaw-2793	761	8	than	than	ADP
taxlaw-2793	761	9	a	a	DET
taxlaw-2793	761	10	shareholder	shareholder	NOUN
taxlaw-2793	761	11	’s	’s	PART
taxlaw-2793	761	12	or	or	CCONJ
taxlaw-2793	761	13	creditor	creditor	NOUN
taxlaw-2793	761	14	’s	’s	PART
taxlaw-2793	761	15	interest.205	interest.205	ADP
taxlaw-2793	761	16	many	many	ADJ
taxlaw-2793	761	17	jurisdictions	jurisdiction	NOUN
taxlaw-2793	761	18	,	,	PUNCT
taxlaw-2793	761	19	however	however	ADV
taxlaw-2793	761	20	,	,	PUNCT
taxlaw-2793	761	21	have	have	AUX
taxlaw-2793	761	22	disregarded	disregard	VERB
taxlaw-2793	761	23	this	this	DET
taxlaw-2793	761	24	logic	logic	NOUN
taxlaw-2793	761	25	about	about	ADP
taxlaw-2793	761	26	limited	limited	ADJ
taxlaw-2793	761	27	partners	partner	NOUN
taxlaw-2793	761	28	.	.	PUNCT
taxlaw-2793	762	1	for	for	ADP
taxlaw-2793	762	2	instance	instance	NOUN
taxlaw-2793	762	3	,	,	PUNCT
taxlaw-2793	762	4	section	section	NOUN
taxlaw-2793	762	5	875	875	NUM
taxlaw-2793	762	6	of	of	ADP
taxlaw-2793	762	7	the	the	DET
taxlaw-2793	762	8	u.s	u.s	PROPN
taxlaw-2793	762	9	.	.	PROPN
taxlaw-2793	762	10	tax	tax	PROPN
taxlaw-2793	762	11	code	code	NOUN
taxlaw-2793	762	12	provides	provide	VERB
taxlaw-2793	762	13	that	that	SCONJ
taxlaw-2793	762	14	“	"	PUNCT
taxlaw-2793	762	15	a	a	DET
taxlaw-2793	762	16	nonresident	nonresident	ADJ
taxlaw-2793	762	17	alien	alien	ADJ
taxlaw-2793	762	18	individual	individual	ADJ
taxlaw-2793	762	19	or	or	CCONJ
taxlaw-2793	762	20	foreign	foreign	ADJ
taxlaw-2793	762	21	corporation	corporation	NOUN
taxlaw-2793	762	22	shall	shall	AUX
taxlaw-2793	762	23	be	be	AUX
taxlaw-2793	762	24	considered	consider	VERB
taxlaw-2793	762	25	as	as	ADP
taxlaw-2793	762	26	being	be	AUX
taxlaw-2793	762	27	engaged	engage	VERB
taxlaw-2793	762	28	in	in	ADP
taxlaw-2793	762	29	a	a	DET
taxlaw-2793	762	30	trade	trade	NOUN
taxlaw-2793	762	31	or	or	CCONJ
taxlaw-2793	762	32	business	business	NOUN
taxlaw-2793	762	33	within	within	ADP
taxlaw-2793	762	34	the	the	DET
taxlaw-2793	762	35	united	united	PROPN
taxlaw-2793	762	36	states	states	PROPN
taxlaw-2793	762	37	if	if	SCONJ
taxlaw-2793	762	38	the	the	DET
taxlaw-2793	762	39	partnership	partnership	NOUN
taxlaw-2793	762	40	of	of	ADP
taxlaw-2793	762	41	which	which	PRON
taxlaw-2793	762	42	such	such	ADJ
taxlaw-2793	762	43	individual	individual	NOUN
taxlaw-2793	762	44	or	or	CCONJ
taxlaw-2793	762	45	corporation	corporation	NOUN
taxlaw-2793	762	46	is	be	AUX
taxlaw-2793	762	47	a	a	DET
taxlaw-2793	762	48	member	member	NOUN
taxlaw-2793	762	49	is	be	AUX
taxlaw-2793	762	50	so	so	ADV
taxlaw-2793	762	51	engaged	engaged	ADJ
taxlaw-2793	762	52	.	.	PUNCT
taxlaw-2793	763	1	”206	”206	PUNCT
taxlaw-2793	763	2	this	this	DET
taxlaw-2793	763	3	rule	rule	NOUN
taxlaw-2793	763	4	is	be	AUX
taxlaw-2793	763	5	understood	understand	VERB
taxlaw-2793	763	6	to	to	PART
taxlaw-2793	763	7	apply	apply	VERB
taxlaw-2793	763	8	to	to	ADP
taxlaw-2793	763	9	both	both	CCONJ
taxlaw-2793	763	10	general	general	ADJ
taxlaw-2793	763	11	and	and	CCONJ
taxlaw-2793	763	12	limited	limited	ADJ
taxlaw-2793	763	13	partners.207	partners.207	NOUN
taxlaw-2793	763	14	when	when	SCONJ
taxlaw-2793	763	15	the	the	DET
taxlaw-2793	763	16	predecessor	predecessor	NOUN
taxlaw-2793	763	17	of	of	ADP
taxlaw-2793	763	18	section	section	NOUN
taxlaw-2793	763	19	875	875	NUM
taxlaw-2793	763	20	was	be	AUX
taxlaw-2793	763	21	enacted	enact	VERB
taxlaw-2793	763	22	in	in	ADP
taxlaw-2793	763	23	1936,208	1936,208	NUM
taxlaw-2793	763	24	the	the	DET
taxlaw-2793	763	25	use	use	NOUN
taxlaw-2793	763	26	of	of	ADP
taxlaw-2793	763	27	limited	limited	ADJ
taxlaw-2793	763	28	partnerships	partnership	NOUN
taxlaw-2793	763	29	(	(	PUNCT
taxlaw-2793	763	30	particularly	particularly	ADV
taxlaw-2793	763	31	by	by	ADP
taxlaw-2793	763	32	foreigners	foreigner	NOUN
taxlaw-2793	763	33	)	)	PUNCT
taxlaw-2793	763	34	was	be	AUX
taxlaw-2793	763	35	not	not	PART
taxlaw-2793	763	36	as	as	ADV
taxlaw-2793	763	37	prevalent	prevalent	ADJ
taxlaw-2793	763	38	as	as	SCONJ
taxlaw-2793	763	39	it	it	PRON
taxlaw-2793	763	40	would	would	AUX
taxlaw-2793	763	41	become	become	VERB
taxlaw-2793	763	42	subsequently	subsequently	ADV
taxlaw-2793	763	43	,	,	PUNCT
taxlaw-2793	763	44	and	and	CCONJ
taxlaw-2793	763	45	case	case	NOUN
taxlaw-2793	763	46	law	law	NOUN
taxlaw-2793	763	47	from	from	ADP
taxlaw-2793	763	48	which	which	PRON
taxlaw-2793	763	49	the	the	DET
taxlaw-2793	763	50	section	section	NOUN
taxlaw-2793	763	51	was	be	AUX
taxlaw-2793	763	52	extracted	extract	VERB
taxlaw-2793	763	53	largely	largely	ADV
taxlaw-2793	763	54	concerned	concern	VERB
taxlaw-2793	763	55	general	general	ADJ
taxlaw-2793	763	56	partnerships.209	partnerships.209	NOUN
taxlaw-2793	763	57	in	in	ADP
taxlaw-2793	763	58	the	the	DET
taxlaw-2793	763	59	context	context	NOUN
taxlaw-2793	763	60	of	of	ADP
taxlaw-2793	763	61	general	general	ADJ
taxlaw-2793	763	62	partnerships	partnership	NOUN
taxlaw-2793	763	63	,	,	PUNCT
taxlaw-2793	763	64	the	the	DET
taxlaw-2793	763	65	attribution	attribution	NOUN
taxlaw-2793	763	66	of	of	ADP
taxlaw-2793	763	67	partnership	partnership	NOUN
taxlaw-2793	763	68	activities	activity	NOUN
taxlaw-2793	763	69	to	to	ADP
taxlaw-2793	763	70	its	its	PRON
taxlaw-2793	763	71	partners	partner	NOUN
taxlaw-2793	763	72	followed	follow	VERB
taxlaw-2793	763	73	from	from	ADP
taxlaw-2793	763	74	the	the	DET
taxlaw-2793	763	75	view	view	NOUN
taxlaw-2793	763	76	of	of	ADP
taxlaw-2793	763	77	the	the	DET
taxlaw-2793	763	78	partnership	partnership	NOUN
taxlaw-2793	763	79	as	as	ADP
taxlaw-2793	763	80	a	a	DET
taxlaw-2793	763	81	mere	mere	ADJ
taxlaw-2793	763	82	aggregate	aggregate	NOUN
taxlaw-2793	763	83	of	of	ADP
taxlaw-2793	763	84	its	its	PRON
taxlaw-2793	763	85	partners	partner	NOUN
taxlaw-2793	763	86	and	and	CCONJ
taxlaw-2793	763	87	not	not	PART
taxlaw-2793	763	88	a	a	DET
taxlaw-2793	763	89	separate	separate	ADJ
taxlaw-2793	763	90	entity.210	entity.210	NOUN
taxlaw-2793	763	91	however	however	ADV
taxlaw-2793	763	92	,	,	PUNCT
taxlaw-2793	763	93	under	under	ADP
taxlaw-2793	763	94	limited	limited	ADJ
taxlaw-2793	763	95	partnership	partnership	NOUN
taxlaw-2793	763	96	statutes	statute	NOUN
taxlaw-2793	763	97	of	of	ADP
taxlaw-2793	763	98	the	the	DET
taxlaw-2793	763	99	various	various	ADJ
taxlaw-2793	763	100	u.s	u.s	PROPN
taxlaw-2793	763	101	.	.	PROPN
taxlaw-2793	763	102	states	state	NOUN
taxlaw-2793	763	103	,	,	PUNCT
taxlaw-2793	763	104	attributing	attribute	VERB
taxlaw-2793	763	105	assets	asset	NOUN
taxlaw-2793	763	106	and	and	CCONJ
taxlaw-2793	763	107	activities	activity	NOUN
taxlaw-2793	763	108	of	of	ADP
taxlaw-2793	763	109	a	a	DET
taxlaw-2793	763	110	partnership	partnership	NOUN
taxlaw-2793	763	111	to	to	ADP
taxlaw-2793	763	112	the	the	DET
taxlaw-2793	763	113	partners	partner	NOUN
taxlaw-2793	763	114	would	would	AUX
taxlaw-2793	763	115	be	be	AUX
taxlaw-2793	763	116	incorrect	incorrect	ADJ
taxlaw-2793	763	117	for	for	ADP
taxlaw-2793	763	118	non	non	ADJ
taxlaw-2793	763	119	-	-	ADJ
taxlaw-2793	763	120	tax	tax	ADJ
taxlaw-2793	763	121	purposes.211	purposes.211	NOUN
taxlaw-2793	763	122	from	from	ADP
taxlaw-2793	763	123	this	this	DET
taxlaw-2793	763	124	perspective	perspective	NOUN
taxlaw-2793	763	125	,	,	PUNCT
taxlaw-2793	763	126	the	the	DET
taxlaw-2793	763	127	application	application	NOUN
taxlaw-2793	763	128	of	of	ADP
taxlaw-2793	763	129	section	section	NOUN
taxlaw-2793	763	130	875	875	NUM
taxlaw-2793	763	131	to	to	ADP
taxlaw-2793	763	132	limited	limited	ADJ
taxlaw-2793	763	133	partnerships	partnership	NOUN
taxlaw-2793	763	134	seems	seem	VERB
taxlaw-2793	763	135	inappropriate.212	inappropriate.212	PROPN
taxlaw-2793	763	136	one	one	NUM
taxlaw-2793	763	137	suggestion	suggestion	NOUN
taxlaw-2793	763	138	for	for	ADP
taxlaw-2793	763	139	a	a	DET
taxlaw-2793	763	140	defense	defense	NOUN
taxlaw-2793	763	141	of	of	ADP
taxlaw-2793	763	142	section	section	NOUN
taxlaw-2793	763	143	875	875	NUM
taxlaw-2793	763	144	may	may	AUX
taxlaw-2793	763	145	be	be	AUX
taxlaw-2793	763	146	that	that	SCONJ
taxlaw-2793	763	147	the	the	DET
taxlaw-2793	763	148	205	205	NUM
taxlaw-2793	763	149	.	.	PUNCT
taxlaw-2793	764	1	some	some	DET
taxlaw-2793	764	2	u.s	u.s	PROPN
taxlaw-2793	764	3	.	.	PROPN
taxlaw-2793	764	4	states	state	NOUN
taxlaw-2793	764	5	take	take	VERB
taxlaw-2793	764	6	this	this	DET
taxlaw-2793	764	7	view	view	NOUN
taxlaw-2793	764	8	and	and	CCONJ
taxlaw-2793	764	9	exempt	exempt	ADJ
taxlaw-2793	764	10	limited	limited	ADJ
taxlaw-2793	764	11	partners	partner	NOUN
taxlaw-2793	764	12	of	of	ADP
taxlaw-2793	764	13	partnerships	partnership	NOUN
taxlaw-2793	764	14	operating	operate	VERB
taxlaw-2793	764	15	in	in	ADP
taxlaw-2793	764	16	the	the	DET
taxlaw-2793	764	17	states	state	NOUN
taxlaw-2793	764	18	from	from	ADP
taxlaw-2793	764	19	return	return	NOUN
taxlaw-2793	764	20	-	-	PUNCT
taxlaw-2793	764	21	filing	filing	NOUN
taxlaw-2793	764	22	obligations	obligation	NOUN
taxlaw-2793	764	23	.	.	PUNCT
taxlaw-2793	765	1	see	see	VERB
taxlaw-2793	765	2	,	,	PUNCT
taxlaw-2793	765	3	e.g.	e.g.	ADV
taxlaw-2793	765	4	,	,	PUNCT
taxlaw-2793	765	5	tenn	tenn	PROPN
taxlaw-2793	765	6	.	.	PROPN
taxlaw-2793	765	7	code	code	PROPN
taxlaw-2793	765	8	ann	ann	PROPN
taxlaw-2793	765	9	.	.	PUNCT
taxlaw-2793	766	1	§	§	PROPN
taxlaw-2793	766	2	§	§	PROPN
taxlaw-2793	766	3	67	67	NUM
taxlaw-2793	766	4	-	-	PUNCT
taxlaw-2793	766	5	4806(a	4806(a	NUM
taxlaw-2793	766	6	)	)	PUNCT
taxlaw-2793	766	7	,	,	PUNCT
taxlaw-2793	766	8	67	67	NUM
taxlaw-2793	766	9	-	-	SYM
taxlaw-2793	766	10	4	4	NUM
taxlaw-2793	766	11	-	-	PUNCT
taxlaw-2793	766	12	903(a	903(a	NUM
taxlaw-2793	766	13	)	)	PUNCT
taxlaw-2793	766	14	;	;	PUNCT
taxlaw-2793	766	15	see	see	VERB
taxlaw-2793	766	16	also	also	ADV
taxlaw-2793	766	17	tenn	tenn	PROPN
taxlaw-2793	766	18	.	.	PUNCT
taxlaw-2793	767	1	dep’t	dep’t	PROPN
taxlaw-2793	767	2	of	of	ADP
taxlaw-2793	767	3	rev	rev	PROPN
taxlaw-2793	767	4	.	.	PUNCT
taxlaw-2793	768	1	ltr	ltr	PROPN
taxlaw-2793	768	2	.	.	PUNCT
taxlaw-2793	769	1	rul	rul	PROPN
taxlaw-2793	769	2	.	.	PUNCT
taxlaw-2793	770	1	97	97	NUM
taxlaw-2793	770	2	-	-	SYM
taxlaw-2793	770	3	49	49	NUM
taxlaw-2793	770	4	(	(	PUNCT
taxlaw-2793	770	5	dec	dec	PROPN
taxlaw-2793	770	6	.	.	PROPN
taxlaw-2793	770	7	2	2	NUM
taxlaw-2793	770	8	,	,	PUNCT
taxlaw-2793	770	9	1997	1997	NUM
taxlaw-2793	770	10	)	)	PUNCT
taxlaw-2793	770	11	,	,	PUNCT
taxlaw-2793	770	12	available	available	ADJ
taxlaw-2793	770	13	at	at	ADP
taxlaw-2793	770	14	http://www.tn.gov/revenue/rulings/fae/97-49fe.pdf	http://www.tn.gov/revenue/rulings/fae/97-49fe.pdf	PROPN
taxlaw-2793	770	15	(	(	PUNCT
taxlaw-2793	770	16	last	last	ADJ
taxlaw-2793	770	17	visited	visit	VERB
taxlaw-2793	770	18	feb	feb	PROPN
taxlaw-2793	770	19	.	.	PROPN
taxlaw-2793	770	20	14	14	NUM
taxlaw-2793	770	21	,	,	PUNCT
taxlaw-2793	770	22	2010	2010	NUM
taxlaw-2793	770	23	)	)	PUNCT
taxlaw-2793	770	24	.	.	PUNCT
taxlaw-2793	771	1	206	206	NUM
taxlaw-2793	771	2	.	.	PUNCT
taxlaw-2793	771	3	i.r.c	i.r.c	NOUN
taxlaw-2793	771	4	.	.	PUNCT
taxlaw-2793	772	1	§	§	PROPN
taxlaw-2793	772	2	875	875	NUM
taxlaw-2793	772	3	(	(	PUNCT
taxlaw-2793	772	4	2009	2009	NUM
taxlaw-2793	772	5	)	)	PUNCT
taxlaw-2793	772	6	.	.	PUNCT
taxlaw-2793	773	1	207	207	NUM
taxlaw-2793	773	2	.	.	PUNCT
taxlaw-2793	774	1	see	see	VERB
taxlaw-2793	774	2	,	,	PUNCT
taxlaw-2793	774	3	e.g.	e.g.	ADV
taxlaw-2793	774	4	,	,	PUNCT
taxlaw-2793	774	5	vitale	vitale	PROPN
taxlaw-2793	774	6	v.	v.	CCONJ
taxlaw-2793	774	7	comm’r	comm’r	NOUN
taxlaw-2793	774	8	,	,	PUNCT
taxlaw-2793	774	9	72	72	NUM
taxlaw-2793	774	10	t.c	t.c	PROPN
taxlaw-2793	774	11	.	.	PROPN
taxlaw-2793	774	12	386	386	NUM
taxlaw-2793	774	13	(	(	PUNCT
taxlaw-2793	774	14	1979	1979	NUM
taxlaw-2793	774	15	)	)	PUNCT
taxlaw-2793	774	16	(	(	PUNCT
taxlaw-2793	774	17	holding	hold	VERB
taxlaw-2793	774	18	that	that	SCONJ
taxlaw-2793	774	19	a	a	DET
taxlaw-2793	774	20	nonresident	nonresident	ADJ
taxlaw-2793	774	21	alien	alien	ADJ
taxlaw-2793	774	22	individual	individual	NOUN
taxlaw-2793	774	23	who	who	PRON
taxlaw-2793	774	24	is	be	AUX
taxlaw-2793	774	25	a	a	DET
taxlaw-2793	774	26	limited	limited	ADJ
taxlaw-2793	774	27	partner	partner	NOUN
taxlaw-2793	774	28	in	in	ADP
taxlaw-2793	774	29	a	a	DET
taxlaw-2793	774	30	u.s	u.s	PROPN
taxlaw-2793	774	31	.	.	PROPN
taxlaw-2793	774	32	partnership	partnership	NOUN
taxlaw-2793	774	33	engaged	engage	VERB
taxlaw-2793	774	34	in	in	ADP
taxlaw-2793	774	35	trade	trade	NOUN
taxlaw-2793	774	36	or	or	CCONJ
taxlaw-2793	774	37	business	business	NOUN
taxlaw-2793	774	38	is	be	AUX
taxlaw-2793	774	39	deemed	deem	VERB
taxlaw-2793	774	40	to	to	PART
taxlaw-2793	774	41	engage	engage	VERB
taxlaw-2793	774	42	in	in	ADP
taxlaw-2793	774	43	a	a	DET
taxlaw-2793	774	44	u.s	u.s	PROPN
taxlaw-2793	774	45	.	.	PROPN
taxlaw-2793	774	46	trade	trade	NOUN
taxlaw-2793	774	47	or	or	CCONJ
taxlaw-2793	774	48	business	business	NOUN
taxlaw-2793	774	49	)	)	PUNCT
taxlaw-2793	774	50	.	.	PUNCT
taxlaw-2793	775	1	by	by	ADP
taxlaw-2793	775	2	contrast	contrast	NOUN
taxlaw-2793	775	3	,	,	PUNCT
taxlaw-2793	775	4	the	the	DET
taxlaw-2793	775	5	presence	presence	NOUN
taxlaw-2793	775	6	of	of	ADP
taxlaw-2793	775	7	limited	limited	ADJ
taxlaw-2793	775	8	partners	partner	NOUN
taxlaw-2793	775	9	demanded	demand	VERB
taxlaw-2793	775	10	significant	significant	ADJ
taxlaw-2793	775	11	adjustment	adjustment	NOUN
taxlaw-2793	775	12	of	of	ADP
taxlaw-2793	775	13	u.s	u.s	PROPN
taxlaw-2793	775	14	.	.	PROPN
taxlaw-2793	775	15	domestic	domestic	ADJ
taxlaw-2793	775	16	partnership	partnership	NOUN
taxlaw-2793	775	17	tax	tax	NOUN
taxlaw-2793	775	18	rules	rule	NOUN
taxlaw-2793	775	19	,	,	PUNCT
taxlaw-2793	775	20	e.g.	e.g.	ADV
taxlaw-2793	775	21	,	,	PUNCT
taxlaw-2793	775	22	on	on	ADP
taxlaw-2793	775	23	rules	rule	NOUN
taxlaw-2793	775	24	that	that	PRON
taxlaw-2793	775	25	determine	determine	VERB
taxlaw-2793	775	26	whether	whether	SCONJ
taxlaw-2793	775	27	allocations	allocation	NOUN
taxlaw-2793	775	28	of	of	ADP
taxlaw-2793	775	29	losses	loss	NOUN
taxlaw-2793	775	30	or	or	CCONJ
taxlaw-2793	775	31	liabilities	liability	NOUN
taxlaw-2793	775	32	to	to	ADP
taxlaw-2793	775	33	a	a	DET
taxlaw-2793	775	34	limited	limited	ADJ
taxlaw-2793	775	35	partner	partner	NOUN
taxlaw-2793	775	36	have	have	VERB
taxlaw-2793	775	37	“	"	PUNCT
taxlaw-2793	775	38	substantial	substantial	ADJ
taxlaw-2793	775	39	economic	economic	ADJ
taxlaw-2793	775	40	effect	effect	NOUN
taxlaw-2793	775	41	”	"	PUNCT
taxlaw-2793	775	42	.	.	PUNCT
taxlaw-2793	776	1	see	see	VERB
taxlaw-2793	776	2	also	also	ADV
taxlaw-2793	776	3	the	the	DET
taxlaw-2793	776	4	“	"	PUNCT
taxlaw-2793	776	5	alternate	alternate	ADJ
taxlaw-2793	776	6	test	test	NOUN
taxlaw-2793	776	7	for	for	ADP
taxlaw-2793	776	8	economic	economic	ADJ
taxlaw-2793	776	9	effect	effect	NOUN
taxlaw-2793	776	10	”	"	PUNCT
taxlaw-2793	776	11	in	in	ADP
taxlaw-2793	776	12	treas	treas	PROPN
taxlaw-2793	776	13	.	.	PUNCT
taxlaw-2793	777	1	reg	reg	PROPN
taxlaw-2793	777	2	.	.	PUNCT
taxlaw-2793	778	1	§	§	PROPN
taxlaw-2793	778	2	1.7041(b)(2)(ii)(d	1.7041(b)(2)(ii)(d	NUM
taxlaw-2793	778	3	)	)	PUNCT
taxlaw-2793	778	4	(	(	PUNCT
taxlaw-2793	778	5	as	as	SCONJ
taxlaw-2793	778	6	amended	amend	VERB
taxlaw-2793	778	7	in	in	ADP
taxlaw-2793	778	8	2008	2008	NUM
taxlaw-2793	778	9	)	)	PUNCT
taxlaw-2793	778	10	.	.	PUNCT
taxlaw-2793	779	1	208	208	NUM
taxlaw-2793	779	2	.	.	PUNCT
taxlaw-2793	780	1	the	the	DET
taxlaw-2793	780	2	1936	1936	NUM
taxlaw-2793	780	3	provision	provision	NOUN
taxlaw-2793	780	4	addressed	address	VERB
taxlaw-2793	780	5	only	only	ADV
taxlaw-2793	780	6	non	non	ADJ
taxlaw-2793	780	7	-	-	ADJ
taxlaw-2793	780	8	resident	resident	ADJ
taxlaw-2793	780	9	alien	alien	ADJ
taxlaw-2793	780	10	individuals	individual	NOUN
taxlaw-2793	780	11	and	and	CCONJ
taxlaw-2793	780	12	not	not	PART
taxlaw-2793	780	13	foreign	foreign	ADJ
taxlaw-2793	780	14	corporations	corporation	NOUN
taxlaw-2793	780	15	.	.	PUNCT
taxlaw-2793	781	1	209	209	NUM
taxlaw-2793	781	2	.	.	PUNCT
taxlaw-2793	782	1	see	see	VERB
taxlaw-2793	782	2	,	,	PUNCT
taxlaw-2793	782	3	e.g.	e.g.	ADV
taxlaw-2793	782	4	,	,	PUNCT
taxlaw-2793	782	5	cantrell	cantrell	PROPN
taxlaw-2793	782	6	&	&	CCONJ
taxlaw-2793	782	7	cochrane	cochrane	PROPN
taxlaw-2793	782	8	,	,	PUNCT
taxlaw-2793	782	9	ltd	ltd	PROPN
taxlaw-2793	782	10	.	.	PROPN
taxlaw-2793	782	11	,	,	PUNCT
taxlaw-2793	782	12	19	19	NUM
taxlaw-2793	782	13	b.t.a	b.t.a	NOUN
taxlaw-2793	782	14	.	.	PROPN
taxlaw-2793	782	15	16	16	NUM
taxlaw-2793	782	16	,	,	PUNCT
taxlaw-2793	782	17	22–25	22–25	NUM
taxlaw-2793	782	18	(	(	PUNCT
taxlaw-2793	782	19	1930	1930	NUM
taxlaw-2793	782	20	)	)	PUNCT
taxlaw-2793	782	21	(	(	PUNCT
taxlaw-2793	782	22	holding	hold	VERB
taxlaw-2793	782	23	that	that	SCONJ
taxlaw-2793	782	24	where	where	SCONJ
taxlaw-2793	782	25	an	an	DET
taxlaw-2793	782	26	irish	irish	ADJ
taxlaw-2793	782	27	corporation	corporation	NOUN
taxlaw-2793	782	28	and	and	CCONJ
taxlaw-2793	782	29	a	a	DET
taxlaw-2793	782	30	u.s	u.s	PROPN
taxlaw-2793	782	31	.	.	PROPN
taxlaw-2793	782	32	corporation	corporation	NOUN
taxlaw-2793	782	33	formed	form	VERB
taxlaw-2793	782	34	a	a	DET
taxlaw-2793	782	35	joint	joint	ADJ
taxlaw-2793	782	36	venture	venture	NOUN
taxlaw-2793	782	37	manufacturing	manufacturing	NOUN
taxlaw-2793	782	38	beverages	beverage	NOUN
taxlaw-2793	782	39	in	in	ADP
taxlaw-2793	782	40	the	the	DET
taxlaw-2793	782	41	u.s	u.s	PROPN
taxlaw-2793	782	42	.	.	PROPN
taxlaw-2793	782	43	,	,	PUNCT
taxlaw-2793	782	44	the	the	DET
taxlaw-2793	782	45	irish	irish	ADJ
taxlaw-2793	782	46	corporation	corporation	NOUN
taxlaw-2793	782	47	was	be	AUX
taxlaw-2793	782	48	engaged	engage	VERB
taxlaw-2793	782	49	in	in	ADP
taxlaw-2793	782	50	u.s	u.s	PROPN
taxlaw-2793	782	51	.	.	PROPN
taxlaw-2793	782	52	trade	trade	NOUN
taxlaw-2793	782	53	or	or	CCONJ
taxlaw-2793	782	54	business	business	NOUN
taxlaw-2793	782	55	because	because	SCONJ
taxlaw-2793	782	56	the	the	DET
taxlaw-2793	782	57	joint	joint	ADJ
taxlaw-2793	782	58	venture	venture	NOUN
taxlaw-2793	782	59	was	be	AUX
taxlaw-2793	782	60	so	so	ADV
taxlaw-2793	782	61	engaged	engaged	ADJ
taxlaw-2793	782	62	)	)	PUNCT
taxlaw-2793	782	63	;	;	PUNCT
taxlaw-2793	782	64	see	see	VERB
taxlaw-2793	782	65	also	also	ADV
taxlaw-2793	782	66	w.c	w.c	PROPN
taxlaw-2793	782	67	.	.	PROPN
taxlaw-2793	782	68	johnston	johnston	PROPN
taxlaw-2793	783	1	v.	v.	ADP
taxlaw-2793	783	2	comm’r	comm’r	PROPN
taxlaw-2793	783	3	,	,	PUNCT
taxlaw-2793	783	4	24	24	NUM
taxlaw-2793	783	5	t.c	t.c	PROPN
taxlaw-2793	783	6	.	.	PROPN
taxlaw-2793	783	7	920	920	NUM
taxlaw-2793	783	8	(	(	PUNCT
taxlaw-2793	783	9	1955	1955	NUM
taxlaw-2793	783	10	)	)	PUNCT
taxlaw-2793	783	11	.	.	PUNCT
taxlaw-2793	784	1	210	210	NUM
taxlaw-2793	784	2	.	.	PUNCT
taxlaw-2793	785	1	w.c	w.c	PROPN
taxlaw-2793	785	2	.	.	PROPN
taxlaw-2793	785	3	johnston	johnston	PROPN
taxlaw-2793	785	4	,	,	PUNCT
taxlaw-2793	785	5	24	24	NUM
taxlaw-2793	785	6	t.c	t.c	PROPN
taxlaw-2793	785	7	.	.	PUNCT
taxlaw-2793	786	1	at	at	ADP
taxlaw-2793	786	2	922–23	922–23	NUM
taxlaw-2793	786	3	.	.	PUNCT
taxlaw-2793	787	1	211	211	NUM
taxlaw-2793	787	2	.	.	PUNCT
taxlaw-2793	788	1	see	see	VERB
taxlaw-2793	788	2	wroblewski	wroblewski	PROPN
taxlaw-2793	788	3	v.	v.	ADP
taxlaw-2793	788	4	brucher	brucher	ADJ
taxlaw-2793	788	5	,	,	PUNCT
taxlaw-2793	788	6	550	550	NUM
taxlaw-2793	788	7	f.supp	f.supp	ADJ
taxlaw-2793	788	8	.	.	PROPN
taxlaw-2793	788	9	742	742	NUM
taxlaw-2793	789	1	(	(	PUNCT
taxlaw-2793	789	2	w.d	w.d	PROPN
taxlaw-2793	789	3	.	.	PROPN
taxlaw-2793	789	4	okla	okla	PROPN
taxlaw-2793	789	5	.	.	PUNCT
taxlaw-2793	789	6	1982	1982	NUM
taxlaw-2793	789	7	)	)	PUNCT
taxlaw-2793	789	8	;	;	PUNCT
taxlaw-2793	789	9	evans	evans	PROPN
taxlaw-2793	789	10	v.	v.	PROPN
taxlaw-2793	789	11	galardi	galardi	PROPN
taxlaw-2793	789	12	,	,	PUNCT
taxlaw-2793	789	13	546	546	NUM
taxlaw-2793	789	14	p.2d	p.2d	SYM
taxlaw-2793	789	15	313	313	NUM
taxlaw-2793	789	16	(	(	PUNCT
taxlaw-2793	789	17	cal	cal	NUM
taxlaw-2793	789	18	.	.	PUNCT
taxlaw-2793	789	19	1976	1976	NUM
taxlaw-2793	789	20	)	)	PUNCT
taxlaw-2793	789	21	;	;	PUNCT
taxlaw-2793	789	22	bromberg	bromberg	PROPN
taxlaw-2793	789	23	&	&	CCONJ
taxlaw-2793	789	24	ribstein	ribstein	PROPN
taxlaw-2793	789	25	,	,	PUNCT
taxlaw-2793	789	26	supra	supra	PROPN
taxlaw-2793	789	27	note	note	NOUN
taxlaw-2793	789	28	203	203	NUM
taxlaw-2793	789	29	,	,	PUNCT
taxlaw-2793	789	30	at	at	ADP
taxlaw-2793	789	31	§	§	PROPN
taxlaw-2793	789	32	§	§	NOUN
taxlaw-2793	789	33	1.03	1.03	NUM
taxlaw-2793	789	34	,	,	PUNCT
taxlaw-2793	789	35	11.03	11.03	NUM
taxlaw-2793	789	36	and	and	CCONJ
taxlaw-2793	789	37	14.02	14.02	NUM
taxlaw-2793	789	38	.	.	NUM
taxlaw-2793	789	39	212	212	NUM
taxlaw-2793	789	40	.	.	PUNCT
taxlaw-2793	790	1	the	the	DET
taxlaw-2793	790	2	issue	issue	NOUN
taxlaw-2793	790	3	of	of	ADP
taxlaw-2793	790	4	whether	whether	SCONJ
taxlaw-2793	790	5	a	a	DET
taxlaw-2793	790	6	limited	limited	ADJ
taxlaw-2793	790	7	partnership	partnership	NOUN
taxlaw-2793	790	8	interest	interest	NOUN
taxlaw-2793	790	9	creates	create	VERB
taxlaw-2793	790	10	a	a	DET
taxlaw-2793	790	11	business	business	NOUN
taxlaw-2793	790	12	nexus	nexus	NOUN
taxlaw-2793	790	13	has	have	AUX
taxlaw-2793	790	14	been	be	AUX
taxlaw-2793	790	15	contested	contest	VERB
taxlaw-2793	790	16	in	in	ADP
taxlaw-2793	790	17	another	another	DET
taxlaw-2793	790	18	area	area	NOUN
taxlaw-2793	790	19	of	of	ADP
taxlaw-2793	790	20	u.s	u.s	PROPN
taxlaw-2793	790	21	.	.	PROPN
taxlaw-2793	790	22	inbound	inbound	PROPN
taxlaw-2793	790	23	taxation	taxation	NOUN
taxlaw-2793	790	24	:	:	PUNCT
taxlaw-2793	790	25	the	the	DET
taxlaw-2793	790	26	determination	determination	NOUN
taxlaw-2793	790	27	of	of	ADP
taxlaw-2793	790	28	whether	whether	SCONJ
taxlaw-2793	790	29	such	such	DET
taxlaw-2793	790	30	an	an	DET
taxlaw-2793	790	31	interest	interest	NOUN
taxlaw-2793	790	32	constitutes	constitute	VERB
taxlaw-2793	790	33	a	a	DET
taxlaw-2793	790	34	permanent	permanent	ADJ
taxlaw-2793	790	35	“	"	PUNCT
taxlaw-2793	790	36	establishment	establishment	NOUN
taxlaw-2793	790	37	”	"	PUNCT
taxlaw-2793	790	38	under	under	ADP
taxlaw-2793	790	39	income	income	NOUN
taxlaw-2793	790	40	tax	tax	NOUN
taxlaw-2793	790	41	treaties	treaty	NOUN
taxlaw-2793	790	42	.	.	PUNCT
taxlaw-2793	791	1	see	see	VERB
taxlaw-2793	791	2	donroy	donroy	PROPN
taxlaw-2793	791	3	,	,	PUNCT
taxlaw-2793	791	4	ltd	ltd	PROPN
taxlaw-2793	791	5	.	.	PROPN
taxlaw-2793	792	1	v.	v.	PROPN
taxlaw-2793	792	2	united	united	PROPN
taxlaw-2793	792	3	states	states	PROPN
taxlaw-2793	792	4	,	,	PUNCT
taxlaw-2793	792	5	301	301	NUM
taxlaw-2793	792	6	f.2d	f.2d	NUM
taxlaw-2793	792	7	200	200	NUM
taxlaw-2793	792	8	(	(	PUNCT
taxlaw-2793	792	9	9th	9th	ADJ
taxlaw-2793	792	10	cir	cir	NOUN
taxlaw-2793	792	11	.	.	PROPN
taxlaw-2793	792	12	1962	1962	NUM
taxlaw-2793	792	13	)	)	PUNCT
taxlaw-2793	792	14	;	;	PUNCT
taxlaw-2793	792	15	robert	robert	PROPN
taxlaw-2793	792	16	unger	unger	PROPN
taxlaw-2793	792	17	,	,	PUNCT
taxlaw-2793	792	18	t.c	t.c	PROPN
taxlaw-2793	792	19	.	.	PROPN
taxlaw-2793	792	20	memo	memo	NOUN
taxlaw-2793	792	21	1990	1990	NUM
taxlaw-2793	792	22	-	-	SYM
taxlaw-2793	792	23	15	15	NUM
taxlaw-2793	792	24	,	,	PUNCT
taxlaw-2793	792	25	aff’d	aff’d	NUM
taxlaw-2793	792	26	,	,	PUNCT
taxlaw-2793	792	27	unger	unger	PROPN
taxlaw-2793	792	28	v.	v.	ADP
taxlaw-2793	792	29	comm’r	comm’r	NOUN
taxlaw-2793	792	30	,	,	PUNCT
taxlaw-2793	792	31	936	936	NUM
taxlaw-2793	792	32	f.2d	f.2d	NUM
taxlaw-2793	792	33	1316	1316	NUM
taxlaw-2793	792	34	(	(	PUNCT
taxlaw-2793	792	35	d.c	d.c	PROPN
taxlaw-2793	792	36	.	.	PROPN
taxlaw-2793	792	37	cir	cir	PROPN
taxlaw-2793	792	38	.	.	PROPN
taxlaw-2793	792	39	1991	1991	NUM
taxlaw-2793	792	40	)	)	PUNCT
taxlaw-2793	792	41	.	.	PUNCT
taxlaw-2793	793	1	2010	2010	NUM
taxlaw-2793	793	2	]	]	PUNCT
taxlaw-2793	793	3	“	"	PUNCT
taxlaw-2793	793	4	establishme't	establishme't	PROPN
taxlaw-2793	793	5	”	"	PUNCT
taxlaw-2793	793	6	i	i	PRON
taxlaw-2793	793	7	'	'	PUNCT
taxlaw-2793	793	8	chi'ese	chi'ese	ADJ
taxlaw-2793	793	9	tax	tax	NOUN
taxlaw-2793	793	10	85	85	NUM
taxlaw-2793	793	11	structure	structure	NOUN
taxlaw-2793	793	12	of	of	ADP
taxlaw-2793	793	13	tax	tax	NOUN
taxlaw-2793	793	14	rules	rule	NOUN
taxlaw-2793	793	15	should	should	AUX
taxlaw-2793	793	16	not	not	PART
taxlaw-2793	793	17	be	be	AUX
taxlaw-2793	793	18	made	make	VERB
taxlaw-2793	793	19	to	to	PART
taxlaw-2793	793	20	depend	depend	VERB
taxlaw-2793	793	21	on	on	ADP
taxlaw-2793	793	22	the	the	DET
taxlaw-2793	793	23	vagaries	vagary	NOUN
taxlaw-2793	793	24	of	of	ADP
taxlaw-2793	793	25	partnership	partnership	NOUN
taxlaw-2793	793	26	law	law	NOUN
taxlaw-2793	793	27	over	over	ADP
taxlaw-2793	793	28	time	time	NOUN
taxlaw-2793	793	29	and	and	CCONJ
taxlaw-2793	793	30	across	across	ADP
taxlaw-2793	793	31	jurisdictions	jurisdiction	NOUN
taxlaw-2793	793	32	:	:	PUNCT
taxlaw-2793	793	33	what	what	PRON
taxlaw-2793	793	34	a	a	DET
taxlaw-2793	793	35	limited	limited	ADJ
taxlaw-2793	793	36	partner	partner	NOUN
taxlaw-2793	793	37	does	do	AUX
taxlaw-2793	793	38	and	and	CCONJ
taxlaw-2793	793	39	is	be	AUX
taxlaw-2793	793	40	entitled	entitle	VERB
taxlaw-2793	793	41	to	to	PART
taxlaw-2793	793	42	do	do	VERB
taxlaw-2793	793	43	could	could	AUX
taxlaw-2793	793	44	vary	vary	VERB
taxlaw-2793	793	45	greatly	greatly	ADV
taxlaw-2793	793	46	under	under	ADP
taxlaw-2793	793	47	different	different	ADJ
taxlaw-2793	793	48	partnership	partnership	NOUN
taxlaw-2793	793	49	laws	law	NOUN
taxlaw-2793	793	50	and	and	CCONJ
taxlaw-2793	793	51	specific	specific	ADJ
taxlaw-2793	793	52	partnership	partnership	NOUN
taxlaw-2793	793	53	agreements	agreement	NOUN
taxlaw-2793	793	54	.	.	PUNCT
taxlaw-2793	794	1	but	but	CCONJ
taxlaw-2793	794	2	a	a	DET
taxlaw-2793	794	3	stronger	strong	ADJ
taxlaw-2793	794	4	defense	defense	NOUN
taxlaw-2793	794	5	is	be	AUX
taxlaw-2793	794	6	in	in	ADP
taxlaw-2793	794	7	fact	fact	NOUN
taxlaw-2793	794	8	available	available	ADJ
taxlaw-2793	794	9	.	.	PUNCT
taxlaw-2793	795	1	the	the	DET
taxlaw-2793	795	2	justification	justification	NOUN
taxlaw-2793	795	3	for	for	ADP
taxlaw-2793	795	4	the	the	DET
taxlaw-2793	795	5	broad	broad	ADJ
taxlaw-2793	795	6	partnership	partnership	NOUN
taxlaw-2793	795	7	-	-	PUNCT
taxlaw-2793	795	8	to	to	ADP
taxlaw-2793	795	9	-	-	PUNCT
taxlaw-2793	795	10	partner	partner	NOUN
taxlaw-2793	795	11	attribution	attribution	NOUN
taxlaw-2793	795	12	rule	rule	NOUN
taxlaw-2793	795	13	of	of	ADP
taxlaw-2793	795	14	section	section	NOUN
taxlaw-2793	795	15	875	875	NUM
taxlaw-2793	795	16	probably	probably	ADV
taxlaw-2793	795	17	does	do	AUX
taxlaw-2793	795	18	not	not	PART
taxlaw-2793	795	19	lie	lie	VERB
taxlaw-2793	795	20	in	in	ADP
taxlaw-2793	795	21	any	any	DET
taxlaw-2793	795	22	particular	particular	ADJ
taxlaw-2793	795	23	interpretation	interpretation	NOUN
taxlaw-2793	795	24	of	of	ADP
taxlaw-2793	795	25	partnership	partnership	NOUN
taxlaw-2793	795	26	law	law	NOUN
taxlaw-2793	795	27	.	.	PUNCT
taxlaw-2793	796	1	instead	instead	ADV
taxlaw-2793	796	2	,	,	PUNCT
taxlaw-2793	796	3	it	it	PRON
taxlaw-2793	796	4	could	could	AUX
taxlaw-2793	796	5	be	be	AUX
taxlaw-2793	796	6	seen	see	VERB
taxlaw-2793	796	7	as	as	ADP
taxlaw-2793	796	8	necessary	necessary	ADJ
taxlaw-2793	796	9	to	to	PART
taxlaw-2793	796	10	maintain	maintain	VERB
taxlaw-2793	796	11	one	one	NUM
taxlaw-2793	796	12	set	set	NOUN
taxlaw-2793	796	13	of	of	ADP
taxlaw-2793	796	14	partnership	partnership	NOUN
taxlaw-2793	796	15	rules	rule	NOUN
taxlaw-2793	796	16	for	for	ADP
taxlaw-2793	796	17	both	both	CCONJ
taxlaw-2793	796	18	foreign	foreign	ADJ
taxlaw-2793	796	19	-	-	PUNCT
taxlaw-2793	796	20	invested	invest	VERB
taxlaw-2793	796	21	and	and	CCONJ
taxlaw-2793	796	22	domestically	domestically	ADV
taxlaw-2793	796	23	-	-	PUNCT
taxlaw-2793	796	24	owned	own	VERB
taxlaw-2793	796	25	partnerships	partnership	NOUN
taxlaw-2793	796	26	,	,	PUNCT
taxlaw-2793	796	27	and	and	CCONJ
taxlaw-2793	796	28	,	,	PUNCT
taxlaw-2793	796	29	by	by	ADP
taxlaw-2793	796	30	the	the	DET
taxlaw-2793	796	31	same	same	ADJ
taxlaw-2793	796	32	token	token	NOUN
taxlaw-2793	796	33	,	,	PUNCT
taxlaw-2793	796	34	equal	equal	ADJ
taxlaw-2793	796	35	treatment	treatment	NOUN
taxlaw-2793	796	36	of	of	ADP
taxlaw-2793	796	37	domestic	domestic	ADJ
taxlaw-2793	796	38	and	and	CCONJ
taxlaw-2793	796	39	foreign	foreign	ADJ
taxlaw-2793	796	40	partners	partner	NOUN
taxlaw-2793	796	41	.	.	PUNCT
taxlaw-2793	797	1	this	this	PRON
taxlaw-2793	797	2	may	may	AUX
taxlaw-2793	797	3	be	be	AUX
taxlaw-2793	797	4	illustrated	illustrate	VERB
taxlaw-2793	797	5	by	by	ADP
taxlaw-2793	797	6	reference	reference	NOUN
taxlaw-2793	797	7	to	to	ADP
taxlaw-2793	797	8	u.s	u.s	PROPN
taxlaw-2793	797	9	.	.	PROPN
taxlaw-2793	797	10	tax	tax	NOUN
taxlaw-2793	797	11	law	law	NOUN
taxlaw-2793	797	12	,	,	PUNCT
taxlaw-2793	797	13	but	but	CCONJ
taxlaw-2793	797	14	the	the	DET
taxlaw-2793	797	15	basic	basic	ADJ
taxlaw-2793	797	16	point	point	NOUN
taxlaw-2793	797	17	is	be	AUX
taxlaw-2793	797	18	generally	generally	ADV
taxlaw-2793	797	19	applicable	applicable	ADJ
taxlaw-2793	797	20	.	.	PUNCT
taxlaw-2793	798	1	suppose	suppose	VERB
taxlaw-2793	798	2	,	,	PUNCT
taxlaw-2793	798	3	for	for	ADP
taxlaw-2793	798	4	instance	instance	NOUN
taxlaw-2793	798	5	,	,	PUNCT
taxlaw-2793	798	6	that	that	SCONJ
taxlaw-2793	798	7	a	a	DET
taxlaw-2793	798	8	u.s	u.s	PROPN
taxlaw-2793	798	9	.	.	PROPN
taxlaw-2793	798	10	partnership	partnership	NOUN
taxlaw-2793	798	11	is	be	AUX
taxlaw-2793	798	12	engaged	engage	VERB
taxlaw-2793	798	13	in	in	ADP
taxlaw-2793	798	14	a	a	DET
taxlaw-2793	798	15	trade	trade	NOUN
taxlaw-2793	798	16	or	or	CCONJ
taxlaw-2793	798	17	business	business	NOUN
taxlaw-2793	798	18	,	,	PUNCT
taxlaw-2793	798	19	but	but	CCONJ
taxlaw-2793	798	20	that	that	SCONJ
taxlaw-2793	798	21	foreign	foreign	ADJ
taxlaw-2793	798	22	limited	limited	ADJ
taxlaw-2793	798	23	partners	partner	NOUN
taxlaw-2793	798	24	in	in	ADP
taxlaw-2793	798	25	the	the	DET
taxlaw-2793	798	26	partnership	partnership	NOUN
taxlaw-2793	798	27	are	be	AUX
taxlaw-2793	798	28	,	,	PUNCT
taxlaw-2793	798	29	contrary	contrary	ADJ
taxlaw-2793	798	30	to	to	ADP
taxlaw-2793	798	31	section	section	NOUN
taxlaw-2793	798	32	875	875	NUM
taxlaw-2793	798	33	,	,	PUNCT
taxlaw-2793	798	34	not	not	PART
taxlaw-2793	798	35	deemed	deem	VERB
taxlaw-2793	798	36	to	to	PART
taxlaw-2793	798	37	be	be	AUX
taxlaw-2793	798	38	so	so	ADV
taxlaw-2793	798	39	engaged	engaged	ADJ
taxlaw-2793	798	40	.	.	PUNCT
taxlaw-2793	799	1	assuming	assume	VERB
taxlaw-2793	799	2	that	that	SCONJ
taxlaw-2793	799	3	the	the	DET
taxlaw-2793	799	4	foreign	foreign	ADJ
taxlaw-2793	799	5	partners	partner	NOUN
taxlaw-2793	799	6	do	do	AUX
taxlaw-2793	799	7	not	not	PART
taxlaw-2793	799	8	otherwise	otherwise	ADV
taxlaw-2793	799	9	engage	engage	VERB
taxlaw-2793	799	10	in	in	ADP
taxlaw-2793	799	11	a	a	DET
taxlaw-2793	799	12	u.s	u.s	PROPN
taxlaw-2793	799	13	.	.	PROPN
taxlaw-2793	799	14	trade	trade	NOUN
taxlaw-2793	799	15	or	or	CCONJ
taxlaw-2793	799	16	business	business	NOUN
taxlaw-2793	799	17	,	,	PUNCT
taxlaw-2793	799	18	none	none	NOUN
taxlaw-2793	799	19	of	of	ADP
taxlaw-2793	799	20	their	their	PRON
taxlaw-2793	799	21	income	income	NOUN
taxlaw-2793	799	22	derived	derive	VERB
taxlaw-2793	799	23	from	from	ADP
taxlaw-2793	799	24	the	the	DET
taxlaw-2793	799	25	partnership	partnership	NOUN
taxlaw-2793	799	26	would	would	AUX
taxlaw-2793	799	27	then	then	ADV
taxlaw-2793	799	28	be	be	AUX
taxlaw-2793	799	29	treatable	treatable	ADJ
taxlaw-2793	799	30	as	as	ADP
taxlaw-2793	799	31	effectively	effectively	ADV
taxlaw-2793	799	32	connected	connect	VERB
taxlaw-2793	799	33	with	with	ADP
taxlaw-2793	799	34	a	a	DET
taxlaw-2793	799	35	u.s	u.s	PROPN
taxlaw-2793	799	36	.	.	PROPN
taxlaw-2793	799	37	trade	trade	NOUN
taxlaw-2793	799	38	or	or	CCONJ
taxlaw-2793	799	39	business	business	NOUN
taxlaw-2793	799	40	.	.	PUNCT
taxlaw-2793	800	1	this	this	PRON
taxlaw-2793	800	2	would	would	AUX
taxlaw-2793	800	3	make	make	VERB
taxlaw-2793	800	4	it	it	PRON
taxlaw-2793	800	5	very	very	ADV
taxlaw-2793	800	6	difficult	difficult	ADJ
taxlaw-2793	800	7	to	to	PART
taxlaw-2793	800	8	implement	implement	VERB
taxlaw-2793	800	9	the	the	DET
taxlaw-2793	800	10	flow	flow	NOUN
taxlaw-2793	800	11	-	-	PUNCT
taxlaw-2793	800	12	through	through	ADP
taxlaw-2793	800	13	approach	approach	NOUN
taxlaw-2793	800	14	that	that	PRON
taxlaw-2793	800	15	generally	generally	ADV
taxlaw-2793	800	16	characterizes	characterize	VERB
taxlaw-2793	800	17	federal	federal	ADJ
taxlaw-2793	800	18	income	income	NOUN
taxlaw-2793	800	19	taxation	taxation	NOUN
taxlaw-2793	800	20	of	of	ADP
taxlaw-2793	800	21	partnerships	partnership	NOUN
taxlaw-2793	800	22	and	and	CCONJ
taxlaw-2793	800	23	partners	partner	NOUN
taxlaw-2793	800	24	.	.	PUNCT
taxlaw-2793	801	1	first	first	ADV
taxlaw-2793	801	2	and	and	CCONJ
taxlaw-2793	801	3	foremost	foremost	ADV
taxlaw-2793	801	4	,	,	PUNCT
taxlaw-2793	801	5	there	there	PRON
taxlaw-2793	801	6	would	would	AUX
taxlaw-2793	801	7	be	be	AUX
taxlaw-2793	801	8	no	no	DET
taxlaw-2793	801	9	basis	basis	NOUN
taxlaw-2793	801	10	for	for	ADP
taxlaw-2793	801	11	allocating	allocate	VERB
taxlaw-2793	801	12	expenses	expense	NOUN
taxlaw-2793	801	13	to	to	ADP
taxlaw-2793	801	14	the	the	DET
taxlaw-2793	801	15	foreign	foreign	ADJ
taxlaw-2793	801	16	partners	partner	NOUN
taxlaw-2793	801	17	,	,	PUNCT
taxlaw-2793	801	18	since	since	SCONJ
taxlaw-2793	801	19	they	they	PRON
taxlaw-2793	801	20	would	would	AUX
taxlaw-2793	801	21	be	be	AUX
taxlaw-2793	801	22	taxed	tax	VERB
taxlaw-2793	801	23	only	only	ADV
taxlaw-2793	801	24	on	on	ADP
taxlaw-2793	801	25	a	a	DET
taxlaw-2793	801	26	gross	gross	ADJ
taxlaw-2793	801	27	-	-	PUNCT
taxlaw-2793	801	28	income	income	NOUN
taxlaw-2793	801	29	basis	basis	NOUN
taxlaw-2793	801	30	.	.	PUNCT
taxlaw-2793	802	1	second	second	ADJ
taxlaw-2793	802	2	,	,	PUNCT
taxlaw-2793	802	3	it	it	PRON
taxlaw-2793	802	4	would	would	AUX
taxlaw-2793	802	5	no	no	ADV
taxlaw-2793	802	6	longer	long	ADV
taxlaw-2793	802	7	make	make	VERB
taxlaw-2793	802	8	sense	sense	NOUN
taxlaw-2793	802	9	to	to	PART
taxlaw-2793	802	10	allow	allow	VERB
taxlaw-2793	802	11	the	the	DET
taxlaw-2793	802	12	character	character	NOUN
taxlaw-2793	802	13	of	of	ADP
taxlaw-2793	802	14	many	many	ADJ
taxlaw-2793	802	15	types	type	NOUN
taxlaw-2793	802	16	of	of	ADP
taxlaw-2793	802	17	income	income	NOUN
taxlaw-2793	802	18	(	(	PUNCT
taxlaw-2793	802	19	e.g.	e.g.	ADV
taxlaw-2793	802	20	,	,	PUNCT
taxlaw-2793	802	21	operating	operate	VERB
taxlaw-2793	802	22	income	income	NOUN
taxlaw-2793	802	23	,	,	PUNCT
taxlaw-2793	802	24	section	section	NOUN
taxlaw-2793	802	25	1231	1231	NUM
taxlaw-2793	802	26	gain	gain	NOUN
taxlaw-2793	802	27	)	)	PUNCT
taxlaw-2793	802	28	to	to	PART
taxlaw-2793	802	29	pass	pass	VERB
taxlaw-2793	802	30	through	through	ADP
taxlaw-2793	802	31	to	to	ADP
taxlaw-2793	802	32	the	the	DET
taxlaw-2793	802	33	partners	partner	NOUN
taxlaw-2793	802	34	.	.	PUNCT
taxlaw-2793	803	1	however	however	ADV
taxlaw-2793	803	2	,	,	PUNCT
taxlaw-2793	803	3	if	if	SCONJ
taxlaw-2793	803	4	the	the	DET
taxlaw-2793	803	5	character	character	NOUN
taxlaw-2793	803	6	of	of	ADP
taxlaw-2793	803	7	any	any	DET
taxlaw-2793	803	8	item	item	NOUN
taxlaw-2793	803	9	of	of	ADP
taxlaw-2793	803	10	income	income	NOUN
taxlaw-2793	803	11	received	receive	VERB
taxlaw-2793	803	12	by	by	ADP
taxlaw-2793	803	13	a	a	DET
taxlaw-2793	803	14	foreign	foreign	ADJ
taxlaw-2793	803	15	partner	partner	NOUN
taxlaw-2793	803	16	were	be	AUX
taxlaw-2793	803	17	indeterminate	indeterminate	ADJ
taxlaw-2793	803	18	,	,	PUNCT
taxlaw-2793	803	19	its	its	PRON
taxlaw-2793	803	20	source	source	NOUN
taxlaw-2793	803	21	and	and	CCONJ
taxlaw-2793	803	22	applicable	applicable	ADJ
taxlaw-2793	803	23	tax	tax	NOUN
taxlaw-2793	803	24	rate	rate	NOUN
taxlaw-2793	803	25	would	would	AUX
taxlaw-2793	803	26	also	also	ADV
taxlaw-2793	803	27	become	become	VERB
taxlaw-2793	803	28	indeterminate	indeterminate	ADJ
taxlaw-2793	803	29	.	.	PUNCT
taxlaw-2793	804	1	in	in	ADP
taxlaw-2793	804	2	other	other	ADJ
taxlaw-2793	804	3	words	word	NOUN
taxlaw-2793	804	4	,	,	PUNCT
taxlaw-2793	804	5	treating	treat	VERB
taxlaw-2793	804	6	income	income	NOUN
taxlaw-2793	804	7	of	of	ADP
taxlaw-2793	804	8	a	a	DET
taxlaw-2793	804	9	partnership	partnership	NOUN
taxlaw-2793	804	10	as	as	SCONJ
taxlaw-2793	804	11	received	receive	VERB
taxlaw-2793	804	12	in	in	ADP
taxlaw-2793	804	13	the	the	DET
taxlaw-2793	804	14	course	course	NOUN
taxlaw-2793	804	15	of	of	ADP
taxlaw-2793	804	16	a	a	DET
taxlaw-2793	804	17	trade	trade	NOUN
taxlaw-2793	804	18	or	or	CCONJ
taxlaw-2793	804	19	business	business	NOUN
taxlaw-2793	804	20	,	,	PUNCT
taxlaw-2793	804	21	while	while	SCONJ
taxlaw-2793	804	22	treating	treat	VERB
taxlaw-2793	804	23	the	the	DET
taxlaw-2793	804	24	same	same	ADJ
taxlaw-2793	804	25	income	income	NOUN
taxlaw-2793	804	26	,	,	PUNCT
taxlaw-2793	804	27	when	when	SCONJ
taxlaw-2793	804	28	allocated	allocate	VERB
taxlaw-2793	804	29	or	or	CCONJ
taxlaw-2793	804	30	distributed	distribute	VERB
taxlaw-2793	804	31	to	to	ADP
taxlaw-2793	804	32	foreign	foreign	ADJ
taxlaw-2793	804	33	partners	partner	NOUN
taxlaw-2793	804	34	,	,	PUNCT
taxlaw-2793	804	35	as	as	SCONJ
taxlaw-2793	804	36	not	not	PART
taxlaw-2793	804	37	received	receive	VERB
taxlaw-2793	804	38	in	in	ADP
taxlaw-2793	804	39	the	the	DET
taxlaw-2793	804	40	course	course	NOUN
taxlaw-2793	804	41	of	of	ADP
taxlaw-2793	804	42	a	a	DET
taxlaw-2793	804	43	trade	trade	NOUN
taxlaw-2793	804	44	or	or	CCONJ
taxlaw-2793	804	45	business	business	NOUN
taxlaw-2793	804	46	,	,	PUNCT
taxlaw-2793	804	47	would	would	AUX
taxlaw-2793	804	48	render	render	VERB
taxlaw-2793	804	49	flow	flow	NOUN
taxlaw-2793	804	50	-	-	PUNCT
taxlaw-2793	804	51	through	through	ADP
taxlaw-2793	804	52	taxation	taxation	NOUN
taxlaw-2793	804	53	of	of	ADP
taxlaw-2793	804	54	partnerships	partnership	NOUN
taxlaw-2793	804	55	incoherent.213	incoherent.213	NOUN
taxlaw-2793	804	56	it	it	PRON
taxlaw-2793	804	57	is	be	AUX
taxlaw-2793	804	58	conceivable	conceivable	ADJ
taxlaw-2793	804	59	,	,	PUNCT
taxlaw-2793	804	60	of	of	ADP
taxlaw-2793	804	61	course	course	NOUN
taxlaw-2793	804	62	,	,	PUNCT
taxlaw-2793	804	63	to	to	PART
taxlaw-2793	804	64	tax	tax	VERB
taxlaw-2793	804	65	foreign	foreign	ADJ
taxlaw-2793	804	66	partners	partner	NOUN
taxlaw-2793	804	67	on	on	ADP
taxlaw-2793	804	68	partnership	partnership	NOUN
taxlaw-2793	804	69	income	income	NOUN
taxlaw-2793	804	70	other	other	ADJ
taxlaw-2793	804	71	than	than	ADP
taxlaw-2793	804	72	on	on	ADP
taxlaw-2793	804	73	a	a	DET
taxlaw-2793	804	74	flow	flow	NOUN
taxlaw-2793	804	75	-	-	PUNCT
taxlaw-2793	804	76	through	through	ADP
taxlaw-2793	804	77	basis	basis	NOUN
taxlaw-2793	804	78	.	.	PUNCT
taxlaw-2793	805	1	foreign	foreign	ADJ
taxlaw-2793	805	2	partners	partner	NOUN
taxlaw-2793	805	3	could	could	AUX
taxlaw-2793	805	4	be	be	AUX
taxlaw-2793	805	5	subject	subject	ADJ
taxlaw-2793	805	6	to	to	ADP
taxlaw-2793	805	7	tax	tax	NOUN
taxlaw-2793	805	8	only	only	ADV
taxlaw-2793	805	9	on	on	ADP
taxlaw-2793	805	10	net	net	ADJ
taxlaw-2793	805	11	income	income	NOUN
taxlaw-2793	805	12	derived	derive	VERB
taxlaw-2793	805	13	from	from	ADP
taxlaw-2793	805	14	a	a	DET
taxlaw-2793	805	15	partnership	partnership	NOUN
taxlaw-2793	805	16	,	,	PUNCT
taxlaw-2793	805	17	and	and	CCONJ
taxlaw-2793	805	18	a	a	DET
taxlaw-2793	805	19	single	single	ADJ
taxlaw-2793	805	20	tax	tax	NOUN
taxlaw-2793	805	21	rate	rate	NOUN
taxlaw-2793	805	22	could	could	AUX
taxlaw-2793	805	23	be	be	AUX
taxlaw-2793	805	24	applied	apply	VERB
taxlaw-2793	805	25	to	to	ADP
taxlaw-2793	805	26	such	such	ADJ
taxlaw-2793	805	27	income	income	NOUN
taxlaw-2793	805	28	depending	depend	VERB
taxlaw-2793	805	29	on	on	ADP
taxlaw-2793	805	30	whether	whether	SCONJ
taxlaw-2793	805	31	the	the	DET
taxlaw-2793	805	32	foreign	foreign	ADJ
taxlaw-2793	805	33	partner	partner	NOUN
taxlaw-2793	805	34	is	be	AUX
taxlaw-2793	805	35	an	an	DET
taxlaw-2793	805	36	individual	individual	NOUN
taxlaw-2793	805	37	or	or	CCONJ
taxlaw-2793	805	38	a	a	DET
taxlaw-2793	805	39	corporation	corporation	NOUN
taxlaw-2793	805	40	.	.	PUNCT
taxlaw-2793	806	1	this	this	PRON
taxlaw-2793	806	2	would	would	AUX
taxlaw-2793	806	3	be	be	AUX
taxlaw-2793	806	4	similar	similar	ADJ
taxlaw-2793	806	5	to	to	ADP
taxlaw-2793	806	6	how	how	SCONJ
taxlaw-2793	806	7	u.s	u.s	PROPN
taxlaw-2793	806	8	.	.	PROPN
taxlaw-2793	806	9	partnerships	partnership	NOUN
taxlaw-2793	806	10	now	now	ADV
taxlaw-2793	806	11	compute	compute	VERB
taxlaw-2793	806	12	section	section	NOUN
taxlaw-2793	806	13	1446	1446	NUM
taxlaw-2793	806	14	withholding	withhold	VERB
taxlaw-2793	806	15	on	on	ADP
taxlaw-2793	806	16	effectively	effectively	ADV
taxlaw-2793	806	17	connected	connect	VERB
taxlaw-2793	806	18	income	income	NOUN
taxlaw-2793	806	19	allocated	allocate	VERB
taxlaw-2793	806	20	or	or	CCONJ
taxlaw-2793	806	21	distributed	distribute	VERB
taxlaw-2793	806	22	to	to	ADP
taxlaw-2793	806	23	foreign	foreign	ADJ
taxlaw-2793	806	24	partners.214	partners.214	ADJ
taxlaw-2793	806	25	213	213	NUM
taxlaw-2793	806	26	.	.	PUNCT
taxlaw-2793	807	1	for	for	ADP
taxlaw-2793	807	2	an	an	DET
taxlaw-2793	807	3	overview	overview	NOUN
taxlaw-2793	807	4	of	of	ADP
taxlaw-2793	807	5	the	the	DET
taxlaw-2793	807	6	flow	flow	NOUN
taxlaw-2793	807	7	-	-	PUNCT
taxlaw-2793	807	8	through	through	ADP
taxlaw-2793	807	9	approach	approach	NOUN
taxlaw-2793	807	10	to	to	ADP
taxlaw-2793	807	11	partnership	partnership	NOUN
taxlaw-2793	807	12	taxation	taxation	NOUN
taxlaw-2793	807	13	adopted	adopt	VERB
taxlaw-2793	807	14	by	by	ADP
taxlaw-2793	807	15	u.s	u.s	PROPN
taxlaw-2793	807	16	.	.	PROPN
taxlaw-2793	807	17	federal	federal	ADJ
taxlaw-2793	807	18	income	income	NOUN
taxlaw-2793	807	19	tax	tax	NOUN
taxlaw-2793	807	20	law	law	NOUN
taxlaw-2793	807	21	,	,	PUNCT
taxlaw-2793	807	22	see	see	VERB
taxlaw-2793	807	23	laura	laura	PROPN
taxlaw-2793	807	24	e.	e.	PROPN
taxlaw-2793	807	25	cunningham	cunningham	PROPN
taxlaw-2793	807	26	&	&	CCONJ
taxlaw-2793	807	27	noel	noel	PROPN
taxlaw-2793	807	28	b.	b.	PROPN
taxlaw-2793	807	29	cunningham	cunningham	PROPN
taxlaw-2793	807	30	,	,	PUNCT
taxlaw-2793	807	31	the	the	DET
taxlaw-2793	807	32	logic	logic	NOUN
taxlaw-2793	807	33	of	of	ADP
taxlaw-2793	807	34	subchapter	subchapter	NOUN
taxlaw-2793	807	35	k	k	NOUN
taxlaw-2793	807	36	:	:	PUNCT
taxlaw-2793	807	37	a	a	DET
taxlaw-2793	807	38	conceptual	conceptual	ADJ
taxlaw-2793	807	39	guide	guide	NOUN
taxlaw-2793	807	40	to	to	ADP
taxlaw-2793	807	41	the	the	DET
taxlaw-2793	807	42	taxation	taxation	NOUN
taxlaw-2793	807	43	of	of	ADP
taxlaw-2793	807	44	partnerships	partnership	NOUN
taxlaw-2793	807	45	(	(	PUNCT
taxlaw-2793	807	46	west	west	PROPN
taxlaw-2793	807	47	3d	3d	PROPN
taxlaw-2793	807	48	ed	ed	NOUN
taxlaw-2793	807	49	.	.	PUNCT
taxlaw-2793	807	50	2006	2006	NUM
taxlaw-2793	807	51	)	)	PUNCT
taxlaw-2793	807	52	.	.	PUNCT
taxlaw-2793	808	1	214	214	NUM
taxlaw-2793	808	2	.	.	PUNCT
taxlaw-2793	808	3	i.r.c	i.r.c	NOUN
taxlaw-2793	808	4	.	.	PUNCT
taxlaw-2793	809	1	§	§	PROPN
taxlaw-2793	809	2	1446	1446	NUM
taxlaw-2793	809	3	(	(	PUNCT
taxlaw-2793	809	4	2009	2009	NUM
taxlaw-2793	809	5	)	)	PUNCT
taxlaw-2793	809	6	.	.	PUNCT
taxlaw-2793	810	1	86	86	NUM
taxlaw-2793	810	2	columbia	columbia	PROPN
taxlaw-2793	810	3	jour'al	jour'al	PROPN
taxlaw-2793	810	4	of	of	ADP
taxlaw-2793	810	5	tax	tax	NOUN
taxlaw-2793	810	6	law	law	NOUN
taxlaw-2793	810	7	[	[	X
taxlaw-2793	810	8	vol	vol	NOUN
taxlaw-2793	810	9	.	.	PUNCT
taxlaw-2793	811	1	1:46	1:46	NUM
taxlaw-2793	811	2	simplifying	simplify	VERB
taxlaw-2793	811	3	even	even	ADV
taxlaw-2793	811	4	further	far	ADV
taxlaw-2793	811	5	,	,	PUNCT
taxlaw-2793	811	6	a	a	DET
taxlaw-2793	811	7	single	single	ADJ
taxlaw-2793	811	8	tax	tax	NOUN
taxlaw-2793	811	9	rate	rate	NOUN
taxlaw-2793	811	10	may	may	AUX
taxlaw-2793	811	11	be	be	AUX
taxlaw-2793	811	12	applied	apply	VERB
taxlaw-2793	811	13	to	to	ADP
taxlaw-2793	811	14	any	any	DET
taxlaw-2793	811	15	net	net	ADJ
taxlaw-2793	811	16	income	income	NOUN
taxlaw-2793	811	17	allocated	allocate	VERB
taxlaw-2793	811	18	or	or	CCONJ
taxlaw-2793	811	19	distributed	distribute	VERB
taxlaw-2793	811	20	to	to	ADP
taxlaw-2793	811	21	foreign	foreign	ADJ
taxlaw-2793	811	22	partners	partner	NOUN
taxlaw-2793	811	23	,	,	PUNCT
taxlaw-2793	811	24	regardless	regardless	ADV
taxlaw-2793	811	25	of	of	ADP
taxlaw-2793	811	26	whether	whether	SCONJ
taxlaw-2793	811	27	they	they	PRON
taxlaw-2793	811	28	are	be	AUX
taxlaw-2793	811	29	individuals	individual	NOUN
taxlaw-2793	811	30	or	or	CCONJ
taxlaw-2793	811	31	corporations	corporation	NOUN
taxlaw-2793	811	32	.	.	PUNCT
taxlaw-2793	812	1	this	this	PRON
taxlaw-2793	812	2	would	would	AUX
taxlaw-2793	812	3	basically	basically	ADV
taxlaw-2793	812	4	implement	implement	VERB
taxlaw-2793	812	5	a	a	DET
taxlaw-2793	812	6	business	business	NOUN
taxlaw-2793	812	7	profits	profit	NOUN
taxlaw-2793	812	8	tax	tax	NOUN
taxlaw-2793	812	9	for	for	ADP
taxlaw-2793	812	10	foreign	foreign	ADJ
taxlaw-2793	812	11	partners	partner	NOUN
taxlaw-2793	812	12	,	,	PUNCT
taxlaw-2793	812	13	its	its	PRON
taxlaw-2793	812	14	chief	chief	ADJ
taxlaw-2793	812	15	difference	difference	NOUN
taxlaw-2793	812	16	from	from	ADP
taxlaw-2793	812	17	a	a	DET
taxlaw-2793	812	18	corporate	corporate	ADJ
taxlaw-2793	812	19	income	income	NOUN
taxlaw-2793	812	20	tax	tax	NOUN
taxlaw-2793	812	21	being	be	AUX
taxlaw-2793	812	22	that	that	SCONJ
taxlaw-2793	812	23	investors	investor	NOUN
taxlaw-2793	812	24	are	be	AUX
taxlaw-2793	812	25	not	not	PART
taxlaw-2793	812	26	taxed	tax	VERB
taxlaw-2793	812	27	on	on	ADP
taxlaw-2793	812	28	distributions	distribution	NOUN
taxlaw-2793	812	29	from	from	ADP
taxlaw-2793	812	30	the	the	DET
taxlaw-2793	812	31	business	business	NOUN
taxlaw-2793	812	32	’s	’s	PART
taxlaw-2793	812	33	after	after	ADP
taxlaw-2793	812	34	-	-	PUNCT
taxlaw-2793	812	35	tax	tax	NOUN
taxlaw-2793	812	36	profits	profit	NOUN
taxlaw-2793	812	37	.	.	PUNCT
taxlaw-2793	813	1	these	these	DET
taxlaw-2793	813	2	ways	way	NOUN
taxlaw-2793	813	3	of	of	ADP
taxlaw-2793	813	4	taxing	tax	VERB
taxlaw-2793	813	5	foreign	foreign	ADJ
taxlaw-2793	813	6	partners	partner	NOUN
taxlaw-2793	813	7	are	be	AUX
taxlaw-2793	813	8	not	not	PART
taxlaw-2793	813	9	only	only	ADV
taxlaw-2793	813	10	theoretically	theoretically	ADV
taxlaw-2793	813	11	possible	possible	ADJ
taxlaw-2793	813	12	,	,	PUNCT
taxlaw-2793	813	13	but	but	CCONJ
taxlaw-2793	813	14	are	be	AUX
taxlaw-2793	813	15	in	in	ADP
taxlaw-2793	813	16	fact	fact	NOUN
taxlaw-2793	813	17	practiced	practice	VERB
taxlaw-2793	813	18	in	in	ADP
taxlaw-2793	813	19	some	some	DET
taxlaw-2793	813	20	jurisdictions	jurisdiction	NOUN
taxlaw-2793	813	21	(	(	PUNCT
taxlaw-2793	813	22	including	include	VERB
taxlaw-2793	813	23	some	some	DET
taxlaw-2793	813	24	u.s	u.s	PROPN
taxlaw-2793	813	25	.	.	PROPN
taxlaw-2793	813	26	states).215	states).215	PROPN
taxlaw-2793	813	27	the	the	DET
taxlaw-2793	813	28	crucial	crucial	ADJ
taxlaw-2793	813	29	point	point	NOUN
taxlaw-2793	813	30	is	be	AUX
taxlaw-2793	813	31	that	that	SCONJ
taxlaw-2793	813	32	they	they	PRON
taxlaw-2793	813	33	diverge	diverge	VERB
taxlaw-2793	813	34	from	from	ADP
taxlaw-2793	813	35	the	the	DET
taxlaw-2793	813	36	flow	flow	NOUN
taxlaw-2793	813	37	-	-	PUNCT
taxlaw-2793	813	38	through	through	NOUN
taxlaw-2793	813	39	(	(	PUNCT
taxlaw-2793	813	40	or	or	CCONJ
taxlaw-2793	813	41	aggregate	aggregate	ADJ
taxlaw-2793	813	42	)	)	PUNCT
taxlaw-2793	813	43	approach	approach	NOUN
taxlaw-2793	813	44	to	to	ADP
taxlaw-2793	813	45	partnership	partnership	NOUN
taxlaw-2793	813	46	taxation	taxation	NOUN
taxlaw-2793	813	47	that	that	PRON
taxlaw-2793	813	48	the	the	DET
taxlaw-2793	813	49	federal	federal	ADJ
taxlaw-2793	813	50	income	income	NOUN
taxlaw-2793	813	51	tax	tax	NOUN
taxlaw-2793	813	52	generally	generally	ADV
taxlaw-2793	813	53	follows	follow	VERB
taxlaw-2793	813	54	.	.	PUNCT
taxlaw-2793	814	1	if	if	SCONJ
taxlaw-2793	814	2	these	these	DET
taxlaw-2793	814	3	non	non	ADJ
taxlaw-2793	814	4	-	-	ADJ
taxlaw-2793	814	5	flow	flow	NOUN
taxlaw-2793	814	6	-	-	PUNCT
taxlaw-2793	814	7	through	through	ADP
taxlaw-2793	814	8	approaches	approach	NOUN
taxlaw-2793	814	9	are	be	AUX
taxlaw-2793	814	10	followed	follow	VERB
taxlaw-2793	814	11	,	,	PUNCT
taxlaw-2793	814	12	partners	partner	NOUN
taxlaw-2793	814	13	’	'	PUNCT
taxlaw-2793	814	14	individual	individual	ADJ
taxlaw-2793	814	15	tax	tax	NOUN
taxlaw-2793	814	16	profiles	profile	NOUN
taxlaw-2793	814	17	will	will	AUX
taxlaw-2793	814	18	no	no	ADV
taxlaw-2793	814	19	longer	long	ADV
taxlaw-2793	814	20	determine	determine	VERB
taxlaw-2793	814	21	the	the	DET
taxlaw-2793	814	22	ultimate	ultimate	ADJ
taxlaw-2793	814	23	tax	tax	NOUN
taxlaw-2793	814	24	liability	liability	NOUN
taxlaw-2793	814	25	on	on	ADP
taxlaw-2793	814	26	income	income	NOUN
taxlaw-2793	814	27	derived	derive	VERB
taxlaw-2793	814	28	from	from	ADP
taxlaw-2793	814	29	a	a	DET
taxlaw-2793	814	30	partnership	partnership	NOUN
taxlaw-2793	814	31	.	.	PUNCT
taxlaw-2793	815	1	this	this	PRON
taxlaw-2793	815	2	could	could	AUX
taxlaw-2793	815	3	be	be	AUX
taxlaw-2793	815	4	unfavorable	unfavorable	ADJ
taxlaw-2793	815	5	to	to	ADP
taxlaw-2793	815	6	foreign	foreign	ADJ
taxlaw-2793	815	7	partners	partner	NOUN
taxlaw-2793	815	8	in	in	ADP
taxlaw-2793	815	9	some	some	DET
taxlaw-2793	815	10	circumstances	circumstance	NOUN
taxlaw-2793	815	11	and	and	CCONJ
taxlaw-2793	815	12	would	would	AUX
taxlaw-2793	815	13	likely	likely	ADV
taxlaw-2793	815	14	trigger	trigger	VERB
taxlaw-2793	815	15	a	a	DET
taxlaw-2793	815	16	charge	charge	NOUN
taxlaw-2793	815	17	that	that	SCONJ
taxlaw-2793	815	18	the	the	DET
taxlaw-2793	815	19	rule	rule	NOUN
taxlaw-2793	815	20	violated	violate	VERB
taxlaw-2793	815	21	the	the	DET
taxlaw-2793	815	22	non	non	ADJ
taxlaw-2793	815	23	-	-	ADJ
taxlaw-2793	815	24	discrimination	discrimination	ADJ
taxlaw-2793	815	25	article	article	NOUN
taxlaw-2793	815	26	found	find	VERB
taxlaw-2793	815	27	in	in	ADP
taxlaw-2793	815	28	most	most	ADJ
taxlaw-2793	815	29	income	income	NOUN
taxlaw-2793	815	30	tax	tax	NOUN
taxlaw-2793	815	31	treaties.216	treaties.216	VERB
taxlaw-2793	815	32	in	in	ADP
taxlaw-2793	815	33	other	other	ADJ
taxlaw-2793	815	34	circumstances	circumstance	NOUN
taxlaw-2793	815	35	,	,	PUNCT
taxlaw-2793	815	36	computing	compute	VERB
taxlaw-2793	815	37	tax	tax	NOUN
taxlaw-2793	815	38	on	on	ADP
taxlaw-2793	815	39	income	income	NOUN
taxlaw-2793	815	40	derived	derive	VERB
taxlaw-2793	815	41	from	from	ADP
taxlaw-2793	815	42	a	a	DET
taxlaw-2793	815	43	partnership	partnership	NOUN
taxlaw-2793	815	44	on	on	ADP
taxlaw-2793	815	45	a	a	DET
taxlaw-2793	815	46	self	self	NOUN
taxlaw-2793	815	47	-	-	PUNCT
taxlaw-2793	815	48	standing	stand	VERB
taxlaw-2793	815	49	basis	basis	NOUN
taxlaw-2793	815	50	could	could	AUX
taxlaw-2793	815	51	be	be	AUX
taxlaw-2793	815	52	favorable	favorable	ADJ
taxlaw-2793	815	53	to	to	ADP
taxlaw-2793	815	54	foreign	foreign	ADJ
taxlaw-2793	815	55	partners	partner	NOUN
taxlaw-2793	815	56	,	,	PUNCT
taxlaw-2793	815	57	but	but	CCONJ
taxlaw-2793	815	58	this	this	PRON
taxlaw-2793	815	59	means	mean	VERB
taxlaw-2793	815	60	that	that	SCONJ
taxlaw-2793	815	61	the	the	DET
taxlaw-2793	815	62	foreign	foreign	ADJ
taxlaw-2793	815	63	limited	limited	ADJ
taxlaw-2793	815	64	partners	partner	NOUN
taxlaw-2793	815	65	could	could	AUX
taxlaw-2793	815	66	receive	receive	VERB
taxlaw-2793	815	67	better	well	ADJ
taxlaw-2793	815	68	treatment	treatment	NOUN
taxlaw-2793	815	69	than	than	ADP
taxlaw-2793	815	70	domestic	domestic	ADJ
taxlaw-2793	815	71	limited	limited	ADJ
taxlaw-2793	815	72	partners	partner	NOUN
taxlaw-2793	815	73	who	who	PRON
taxlaw-2793	815	74	are	be	AUX
taxlaw-2793	815	75	still	still	ADV
taxlaw-2793	815	76	subject	subject	ADJ
taxlaw-2793	815	77	to	to	ADP
taxlaw-2793	815	78	flowthrough	flowthrough	PROPN
taxlaw-2793	815	79	taxation	taxation	NOUN
taxlaw-2793	815	80	.	.	PUNCT
taxlaw-2793	816	1	in	in	ADP
taxlaw-2793	816	2	summary	summary	NOUN
taxlaw-2793	816	3	,	,	PUNCT
taxlaw-2793	816	4	abandoning	abandon	VERB
taxlaw-2793	816	5	the	the	DET
taxlaw-2793	816	6	partnership	partnership	NOUN
taxlaw-2793	816	7	-	-	PUNCT
taxlaw-2793	816	8	to	to	ADP
taxlaw-2793	816	9	-	-	PUNCT
taxlaw-2793	816	10	partner	partner	NOUN
taxlaw-2793	816	11	attribution	attribution	NOUN
taxlaw-2793	816	12	rule	rule	NOUN
taxlaw-2793	816	13	of	of	ADP
taxlaw-2793	816	14	section	section	NOUN
taxlaw-2793	816	15	875	875	NUM
taxlaw-2793	816	16	for	for	ADP
taxlaw-2793	816	17	foreign	foreign	ADJ
taxlaw-2793	816	18	limited	limited	ADJ
taxlaw-2793	816	19	partners	partner	NOUN
taxlaw-2793	816	20	would	would	AUX
taxlaw-2793	816	21	be	be	AUX
taxlaw-2793	816	22	inconsistent	inconsistent	ADJ
taxlaw-2793	816	23	with	with	ADP
taxlaw-2793	816	24	flowthrough	flowthrough	ADJ
taxlaw-2793	816	25	taxation	taxation	NOUN
taxlaw-2793	816	26	of	of	ADP
taxlaw-2793	816	27	foreign	foreign	ADJ
taxlaw-2793	816	28	partners	partner	NOUN
taxlaw-2793	816	29	,	,	PUNCT
taxlaw-2793	816	30	and	and	CCONJ
taxlaw-2793	816	31	if	if	SCONJ
taxlaw-2793	816	32	flow	flow	NOUN
taxlaw-2793	816	33	-	-	PUNCT
taxlaw-2793	816	34	through	through	ADP
taxlaw-2793	816	35	taxation	taxation	NOUN
taxlaw-2793	816	36	continued	continue	VERB
taxlaw-2793	816	37	to	to	PART
taxlaw-2793	816	38	be	be	AUX
taxlaw-2793	816	39	practiced	practice	VERB
taxlaw-2793	816	40	at	at	ADV
taxlaw-2793	816	41	all	all	ADV
taxlaw-2793	816	42	,	,	PUNCT
taxlaw-2793	816	43	there	there	PRON
taxlaw-2793	816	44	would	would	AUX
taxlaw-2793	816	45	be	be	AUX
taxlaw-2793	816	46	a	a	DET
taxlaw-2793	816	47	discrepancy	discrepancy	NOUN
taxlaw-2793	816	48	in	in	ADP
taxlaw-2793	816	49	the	the	DET
taxlaw-2793	816	50	treatment	treatment	NOUN
taxlaw-2793	816	51	of	of	ADP
taxlaw-2793	816	52	foreign	foreign	ADJ
taxlaw-2793	816	53	and	and	CCONJ
taxlaw-2793	816	54	domestic	domestic	ADJ
taxlaw-2793	816	55	partners.217	partners.217	NOUN
taxlaw-2793	816	56	therefore	therefore	ADV
taxlaw-2793	816	57	,	,	PUNCT
taxlaw-2793	816	58	in	in	ADP
taxlaw-2793	816	59	any	any	DET
taxlaw-2793	816	60	jurisdiction	jurisdiction	NOUN
taxlaw-2793	816	61	in	in	ADP
taxlaw-2793	816	62	which	which	PRON
taxlaw-2793	816	63	a	a	DET
taxlaw-2793	816	64	215	215	NUM
taxlaw-2793	816	65	.	.	PUNCT
taxlaw-2793	817	1	see	see	VERB
taxlaw-2793	817	2	supra	supra	PROPN
taxlaw-2793	817	3	note	note	PROPN
taxlaw-2793	817	4	205	205	NUM
taxlaw-2793	817	5	and	and	CCONJ
taxlaw-2793	817	6	accompanying	accompany	VERB
taxlaw-2793	817	7	text	text	NOUN
taxlaw-2793	817	8	.	.	PUNCT
taxlaw-2793	818	1	216	216	NUM
taxlaw-2793	818	2	.	.	PUNCT
taxlaw-2793	819	1	see	see	VERB
taxlaw-2793	819	2	oecd	oecd	PROPN
taxlaw-2793	819	3	model	model	PROPN
taxlaw-2793	819	4	convention	convention	PROPN
taxlaw-2793	819	5	,	,	PUNCT
taxlaw-2793	819	6	supra	supra	PROPN
taxlaw-2793	819	7	note	note	NOUN
taxlaw-2793	819	8	3	3	NUM
taxlaw-2793	819	9	,	,	PUNCT
taxlaw-2793	819	10	art	art	NOUN
taxlaw-2793	819	11	.	.	PUNCT
taxlaw-2793	820	1	24(3	24(3	X
taxlaw-2793	820	2	)	)	PUNCT
taxlaw-2793	820	3	(	(	PUNCT
taxlaw-2793	820	4	“	"	PUNCT
taxlaw-2793	820	5	the	the	DET
taxlaw-2793	820	6	taxation	taxation	NOUN
taxlaw-2793	820	7	on	on	ADP
taxlaw-2793	820	8	a	a	DET
taxlaw-2793	820	9	permanent	permanent	ADJ
taxlaw-2793	820	10	‘	'	PUNCT
taxlaw-2793	820	11	establishment	establishment	NOUN
taxlaw-2793	820	12	’	'	PUNCT
taxlaw-2793	820	13	which	which	PRON
taxlaw-2793	820	14	an	an	DET
taxlaw-2793	820	15	enterprise	enterprise	NOUN
taxlaw-2793	820	16	of	of	ADP
taxlaw-2793	820	17	a	a	DET
taxlaw-2793	820	18	contracting	contracting	NOUN
taxlaw-2793	820	19	state	state	NOUN
taxlaw-2793	820	20	has	have	VERB
taxlaw-2793	820	21	in	in	ADP
taxlaw-2793	820	22	the	the	DET
taxlaw-2793	820	23	other	other	ADJ
taxlaw-2793	820	24	contracting	contracting	NOUN
taxlaw-2793	820	25	state	state	NOUN
taxlaw-2793	820	26	shall	shall	AUX
taxlaw-2793	820	27	not	not	PART
taxlaw-2793	820	28	be	be	AUX
taxlaw-2793	820	29	less	less	ADV
taxlaw-2793	820	30	favorably	favorably	ADV
taxlaw-2793	820	31	levied	levy	VERB
taxlaw-2793	820	32	in	in	ADP
taxlaw-2793	820	33	that	that	DET
taxlaw-2793	820	34	other	other	ADJ
taxlaw-2793	820	35	state	state	NOUN
taxlaw-2793	820	36	than	than	ADP
taxlaw-2793	820	37	the	the	DET
taxlaw-2793	820	38	taxation	taxation	NOUN
taxlaw-2793	820	39	levied	levy	VERB
taxlaw-2793	820	40	on	on	ADP
taxlaw-2793	820	41	enterprises	enterprise	NOUN
taxlaw-2793	820	42	of	of	ADP
taxlaw-2793	820	43	that	that	DET
taxlaw-2793	820	44	other	other	ADJ
taxlaw-2793	820	45	state	state	NOUN
taxlaw-2793	820	46	carrying	carry	VERB
taxlaw-2793	820	47	on	on	ADP
taxlaw-2793	820	48	the	the	DET
taxlaw-2793	820	49	same	same	ADJ
taxlaw-2793	820	50	activities	activity	NOUN
taxlaw-2793	820	51	.	.	PUNCT
taxlaw-2793	820	52	”	"	PUNCT
taxlaw-2793	820	53	)	)	PUNCT
taxlaw-2793	820	54	.	.	PUNCT
taxlaw-2793	821	1	217	217	NUM
taxlaw-2793	821	2	.	.	PUNCT
taxlaw-2793	822	1	i	i	PRON
taxlaw-2793	822	2	am	be	AUX
taxlaw-2793	822	3	not	not	PART
taxlaw-2793	822	4	aware	aware	ADJ
taxlaw-2793	822	5	of	of	ADP
taxlaw-2793	822	6	such	such	DET
taxlaw-2793	822	7	a	a	DET
taxlaw-2793	822	8	defense	defense	NOUN
taxlaw-2793	822	9	of	of	ADP
taxlaw-2793	822	10	i.r.c	i.r.c	NOUN
taxlaw-2793	822	11	.	.	PUNCT
taxlaw-2793	823	1	§	§	PROPN
taxlaw-2793	823	2	875	875	NUM
taxlaw-2793	823	3	having	having	AUX
taxlaw-2793	823	4	been	be	AUX
taxlaw-2793	823	5	offered	offer	VERB
taxlaw-2793	823	6	elsewhere	elsewhere	ADV
taxlaw-2793	823	7	,	,	PUNCT
taxlaw-2793	823	8	although	although	SCONJ
taxlaw-2793	823	9	in	in	ADP
taxlaw-2793	823	10	one	one	NUM
taxlaw-2793	823	11	important	important	ADJ
taxlaw-2793	823	12	case	case	NOUN
taxlaw-2793	823	13	,	,	PUNCT
taxlaw-2793	823	14	the	the	DET
taxlaw-2793	823	15	u.s	u.s	PROPN
taxlaw-2793	823	16	.	.	PROPN
taxlaw-2793	823	17	tax	tax	NOUN
taxlaw-2793	823	18	court	court	NOUN
taxlaw-2793	823	19	made	make	VERB
taxlaw-2793	823	20	an	an	DET
taxlaw-2793	823	21	argument	argument	NOUN
taxlaw-2793	823	22	that	that	PRON
taxlaw-2793	823	23	could	could	AUX
taxlaw-2793	823	24	be	be	AUX
taxlaw-2793	823	25	interpreted	interpret	VERB
taxlaw-2793	823	26	along	along	ADP
taxlaw-2793	823	27	these	these	DET
taxlaw-2793	823	28	lines	line	NOUN
taxlaw-2793	823	29	.	.	PUNCT
taxlaw-2793	824	1	in	in	ADP
taxlaw-2793	824	2	unger	unger	PROPN
taxlaw-2793	824	3	,	,	PUNCT
taxlaw-2793	824	4	supra	supra	PROPN
taxlaw-2793	824	5	note	note	NOUN
taxlaw-2793	824	6	212	212	NUM
taxlaw-2793	824	7	,	,	PUNCT
taxlaw-2793	824	8	the	the	DET
taxlaw-2793	824	9	tax	tax	NOUN
taxlaw-2793	824	10	court	court	NOUN
taxlaw-2793	824	11	defended	defend	VERB
taxlaw-2793	824	12	the	the	DET
taxlaw-2793	824	13	donroy	donroy	NOUN
taxlaw-2793	824	14	doctrine	doctrine	NOUN
taxlaw-2793	824	15	of	of	ADP
taxlaw-2793	824	16	attributing	attribute	VERB
taxlaw-2793	824	17	the	the	DET
taxlaw-2793	824	18	permanent	permanent	ADJ
taxlaw-2793	824	19	“	"	PUNCT
taxlaw-2793	824	20	establishment	establishment	NOUN
taxlaw-2793	824	21	”	"	PUNCT
taxlaw-2793	824	22	of	of	ADP
taxlaw-2793	824	23	a	a	DET
taxlaw-2793	824	24	partnership	partnership	NOUN
taxlaw-2793	824	25	to	to	ADP
taxlaw-2793	824	26	a	a	DET
taxlaw-2793	824	27	foreign	foreign	ADJ
taxlaw-2793	824	28	limited	limited	ADJ
taxlaw-2793	824	29	partner	partner	NOUN
taxlaw-2793	824	30	,	,	PUNCT
taxlaw-2793	824	31	even	even	ADV
taxlaw-2793	824	32	while	while	SCONJ
taxlaw-2793	824	33	acknowledging	acknowledge	VERB
taxlaw-2793	824	34	that	that	SCONJ
taxlaw-2793	824	35	such	such	DET
taxlaw-2793	824	36	an	an	DET
taxlaw-2793	824	37	attribution	attribution	NOUN
taxlaw-2793	824	38	would	would	AUX
taxlaw-2793	824	39	not	not	PART
taxlaw-2793	824	40	be	be	AUX
taxlaw-2793	824	41	justifiable	justifiable	ADJ
taxlaw-2793	824	42	on	on	ADP
taxlaw-2793	824	43	the	the	DET
taxlaw-2793	824	44	basis	basis	NOUN
taxlaw-2793	824	45	of	of	ADP
taxlaw-2793	824	46	partnership	partnership	NOUN
taxlaw-2793	824	47	law	law	NOUN
taxlaw-2793	824	48	alone	alone	ADV
taxlaw-2793	824	49	.	.	PUNCT
taxlaw-2793	825	1	in	in	ADP
taxlaw-2793	825	2	particular	particular	ADJ
taxlaw-2793	825	3	,	,	PUNCT
taxlaw-2793	825	4	the	the	DET
taxlaw-2793	825	5	court	court	NOUN
taxlaw-2793	825	6	stated	state	VERB
taxlaw-2793	825	7	:	:	PUNCT
taxlaw-2793	825	8	[	[	X
taxlaw-2793	825	9	t]he	t]he	X
taxlaw-2793	825	10	tax	tax	NOUN
taxlaw-2793	825	11	on	on	ADP
taxlaw-2793	825	12	a	a	DET
taxlaw-2793	825	13	partnership	partnership	NOUN
taxlaw-2793	825	14	’s	’s	PART
taxlaw-2793	825	15	income	income	NOUN
taxlaw-2793	825	16	and	and	CCONJ
taxlaw-2793	825	17	gains	gain	NOUN
taxlaw-2793	825	18	is	be	AUX
taxlaw-2793	825	19	applied	apply	VERB
taxlaw-2793	825	20	at	at	ADP
taxlaw-2793	825	21	the	the	DET
taxlaw-2793	825	22	individual	individual	ADJ
taxlaw-2793	825	23	partner	partner	NOUN
taxlaw-2793	825	24	level	level	NOUN
taxlaw-2793	825	25	through	through	ADP
taxlaw-2793	825	26	the	the	DET
taxlaw-2793	825	27	use	use	NOUN
taxlaw-2793	825	28	of	of	ADP
taxlaw-2793	825	29	the	the	DET
taxlaw-2793	825	30	aggregate	aggregate	ADJ
taxlaw-2793	825	31	theory	theory	NOUN
taxlaw-2793	825	32	.	.	PUNCT
taxlaw-2793	825	33	.	.	PUNCT
taxlaw-2793	825	34	.	.	PUNCT
taxlaw-2793	826	1	[	[	X
taxlaw-2793	826	2	the	the	DET
taxlaw-2793	826	3	]	]	X
taxlaw-2793	826	4	characterization	characterization	NOUN
taxlaw-2793	826	5	of	of	ADP
taxlaw-2793	826	6	a	a	DET
taxlaw-2793	826	7	partnership	partnership	NOUN
taxlaw-2793	826	8	as	as	ADP
taxlaw-2793	826	9	being	be	AUX
taxlaw-2793	826	10	merely	merely	ADV
taxlaw-2793	826	11	an	an	DET
taxlaw-2793	826	12	association	association	NOUN
taxlaw-2793	826	13	of	of	ADP
taxlaw-2793	826	14	individuals	individual	NOUN
taxlaw-2793	826	15	,	,	PUNCT
taxlaw-2793	826	16	for	for	ADP
taxlaw-2793	826	17	purposes	purpose	NOUN
taxlaw-2793	826	18	of	of	ADP
taxlaw-2793	826	19	determining	determine	VERB
taxlaw-2793	826	20	the	the	DET
taxlaw-2793	826	21	actual	actual	ADJ
taxlaw-2793	826	22	tax	tax	NOUN
taxlaw-2793	826	23	to	to	PART
taxlaw-2793	826	24	be	be	AUX
taxlaw-2793	826	25	imposed	impose	VERB
taxlaw-2793	826	26	on	on	ADP
taxlaw-2793	826	27	a	a	DET
taxlaw-2793	826	28	partnership	partnership	NOUN
taxlaw-2793	826	29	’s	’s	ADV
taxlaw-2793	826	30	.	.	PUNCT
taxlaw-2793	826	31	.	.	PUNCT
taxlaw-2793	826	32	.	.	PUNCT
taxlaw-2793	827	1	profits	profit	NOUN
taxlaw-2793	827	2	,	,	PUNCT
taxlaw-2793	827	3	is	be	AUX
taxlaw-2793	827	4	perhaps	perhaps	ADV
taxlaw-2793	827	5	the	the	DET
taxlaw-2793	827	6	most	most	ADV
taxlaw-2793	827	7	important	important	ADJ
taxlaw-2793	827	8	characteristic	characteristic	NOUN
taxlaw-2793	827	9	of	of	ADP
taxlaw-2793	827	10	a	a	DET
taxlaw-2793	827	11	partnership	partnership	NOUN
taxlaw-2793	827	12	for	for	ADP
taxlaw-2793	827	13	federal	federal	ADJ
taxlaw-2793	827	14	income	income	NOUN
taxlaw-2793	827	15	tax	tax	NOUN
taxlaw-2793	827	16	purposes	purpose	NOUN
taxlaw-2793	827	17	.	.	PUNCT
taxlaw-2793	827	18	.	.	PUNCT
taxlaw-2793	827	19	.	.	PUNCT
taxlaw-2793	828	1	because	because	SCONJ
taxlaw-2793	828	2	the	the	DET
taxlaw-2793	828	3	actual	actual	ADJ
taxlaw-2793	828	4	taxation	taxation	NOUN
taxlaw-2793	828	5	of	of	ADP
taxlaw-2793	828	6	a	a	DET
taxlaw-2793	828	7	partnership	partnership	NOUN
taxlaw-2793	828	8	is	be	AUX
taxlaw-2793	828	9	achieved	achieve	VERB
taxlaw-2793	828	10	through	through	ADP
taxlaw-2793	828	11	the	the	DET
taxlaw-2793	828	12	aggregate	aggregate	ADJ
taxlaw-2793	828	13	theory	theory	NOUN
taxlaw-2793	828	14	of	of	ADP
taxlaw-2793	828	15	partnership	partnership	NOUN
taxlaw-2793	828	16	,	,	PUNCT
taxlaw-2793	828	17	we	we	PRON
taxlaw-2793	828	18	hold	hold	VERB
taxlaw-2793	828	19	the	the	DET
taxlaw-2793	828	20	aggregate	aggregate	ADJ
taxlaw-2793	828	21	theory	theory	NOUN
taxlaw-2793	828	22	of	of	ADP
taxlaw-2793	828	23	partnership	partnership	NOUN
taxlaw-2793	828	24	to	to	PART
taxlaw-2793	828	25	also	also	ADV
taxlaw-2793	828	26	be	be	AUX
taxlaw-2793	828	27	applicable	applicable	ADJ
taxlaw-2793	828	28	when	when	SCONJ
taxlaw-2793	828	29	determining	determine	VERB
taxlaw-2793	828	30	whether	whether	SCONJ
taxlaw-2793	828	31	a	a	DET
taxlaw-2793	828	32	partner	partner	NOUN
taxlaw-2793	828	33	has	have	VERB
taxlaw-2793	828	34	a	a	DET
taxlaw-2793	828	35	“	"	PUNCT
taxlaw-2793	828	36	permanent	permanent	ADJ
taxlaw-2793	828	37	establishment	establishment	NOUN
taxlaw-2793	828	38	”	"	PUNCT
taxlaw-2793	828	39	in	in	ADP
taxlaw-2793	828	40	the	the	DET
taxlaw-2793	828	41	united	united	PROPN
taxlaw-2793	828	42	states	states	PROPN
taxlaw-2793	828	43	.	.	PUNCT
taxlaw-2793	828	44	.	.	PUNCT
taxlaw-2793	828	45	.	.	PUNCT
taxlaw-2793	829	1	regardless	regardless	ADV
taxlaw-2793	829	2	of	of	ADP
taxlaw-2793	829	3	whether	whether	SCONJ
taxlaw-2793	829	4	the	the	DET
taxlaw-2793	829	5	partner	partner	NOUN
taxlaw-2793	829	6	is	be	AUX
taxlaw-2793	829	7	a	a	DET
taxlaw-2793	829	8	limited	limited	ADJ
taxlaw-2793	829	9	or	or	CCONJ
taxlaw-2793	829	10	general	general	ADJ
taxlaw-2793	829	11	partner	partner	NOUN
taxlaw-2793	829	12	.	.	PUNCT
taxlaw-2793	830	1	2010	2010	NUM
taxlaw-2793	830	2	]	]	PUNCT
taxlaw-2793	830	3	“	"	PUNCT
taxlaw-2793	830	4	establishme't	establishme't	PROPN
taxlaw-2793	830	5	”	"	PUNCT
taxlaw-2793	830	6	i	i	PRON
taxlaw-2793	830	7	'	'	PUNCT
taxlaw-2793	830	8	chi'ese	chi'ese	ADJ
taxlaw-2793	830	9	tax	tax	NOUN
taxlaw-2793	830	10	87	87	NUM
taxlaw-2793	830	11	flow	flow	NOUN
taxlaw-2793	830	12	-	-	PUNCT
taxlaw-2793	830	13	through	through	NOUN
taxlaw-2793	830	14	,	,	PUNCT
taxlaw-2793	830	15	aggregate	aggregate	ADJ
taxlaw-2793	830	16	approach	approach	NOUN
taxlaw-2793	830	17	to	to	ADP
taxlaw-2793	830	18	partnership	partnership	NOUN
taxlaw-2793	830	19	taxation	taxation	NOUN
taxlaw-2793	830	20	is	be	AUX
taxlaw-2793	830	21	taken	take	VERB
taxlaw-2793	830	22	,	,	PUNCT
taxlaw-2793	830	23	if	if	SCONJ
taxlaw-2793	830	24	inbound	inbound	ADJ
taxlaw-2793	830	25	transactions	transaction	NOUN
taxlaw-2793	830	26	are	be	AUX
taxlaw-2793	830	27	also	also	ADV
taxlaw-2793	830	28	taxed	tax	VERB
taxlaw-2793	830	29	in	in	ADP
taxlaw-2793	830	30	such	such	DET
taxlaw-2793	830	31	a	a	DET
taxlaw-2793	830	32	way	way	NOUN
taxlaw-2793	830	33	that	that	PRON
taxlaw-2793	830	34	business	business	NOUN
taxlaw-2793	830	35	nexus	nexus	NOUN
taxlaw-2793	830	36	,	,	PUNCT
taxlaw-2793	830	37	however	however	ADV
taxlaw-2793	830	38	labeled	label	VERB
taxlaw-2793	830	39	,	,	PUNCT
taxlaw-2793	830	40	leads	lead	VERB
taxlaw-2793	830	41	to	to	ADP
taxlaw-2793	830	42	net	net	ADJ
taxlaw-2793	830	43	-	-	PUNCT
taxlaw-2793	830	44	income	income	NOUN
taxlaw-2793	830	45	basis	basis	NOUN
taxlaw-2793	830	46	taxation	taxation	NOUN
taxlaw-2793	830	47	,	,	PUNCT
taxlaw-2793	830	48	then	then	ADV
taxlaw-2793	830	49	partnership	partnership	NOUN
taxlaw-2793	830	50	-	-	PUNCT
taxlaw-2793	830	51	topartner	topartn	ADJ
taxlaw-2793	830	52	attribution	attribution	NOUN
taxlaw-2793	830	53	of	of	ADP
taxlaw-2793	830	54	business	business	NOUN
taxlaw-2793	830	55	activities	activity	NOUN
taxlaw-2793	830	56	of	of	ADP
taxlaw-2793	830	57	the	the	DET
taxlaw-2793	830	58	kind	kind	PROPN
taxlaw-2793	830	59	code	code	NOUN
taxlaw-2793	830	60	section	section	NOUN
taxlaw-2793	830	61	875	875	NUM
taxlaw-2793	830	62	exemplifies	exemplify	VERB
taxlaw-2793	830	63	should	should	AUX
taxlaw-2793	830	64	also	also	ADV
taxlaw-2793	830	65	be	be	AUX
taxlaw-2793	830	66	observed	observe	VERB
taxlaw-2793	830	67	.	.	PUNCT
taxlaw-2793	831	1	2	2	X
taxlaw-2793	831	2	.	.	X
taxlaw-2793	831	3	implication	implication	NOUN
taxlaw-2793	831	4	for	for	ADP
taxlaw-2793	831	5	partnership	partnership	NOUN
taxlaw-2793	831	6	funds	fund	NOUN
taxlaw-2793	831	7	in	in	ADP
taxlaw-2793	831	8	china	china	PROPN
taxlaw-2793	831	9	china	china	PROPN
taxlaw-2793	831	10	’s	’s	PART
taxlaw-2793	831	11	previous	previous	ADJ
taxlaw-2793	831	12	partnership	partnership	NOUN
taxlaw-2793	831	13	tax	tax	NOUN
taxlaw-2793	831	14	rules	rule	NOUN
taxlaw-2793	831	15	can	can	AUX
taxlaw-2793	831	16	not	not	PART
taxlaw-2793	831	17	easily	easily	ADV
taxlaw-2793	831	18	be	be	AUX
taxlaw-2793	831	19	categorized	categorize	VERB
taxlaw-2793	831	20	as	as	ADP
taxlaw-2793	831	21	taking	take	VERB
taxlaw-2793	831	22	the	the	DET
taxlaw-2793	831	23	flow	flow	NOUN
taxlaw-2793	831	24	-	-	PUNCT
taxlaw-2793	831	25	through	through	ADP
taxlaw-2793	831	26	approach.218	approach.218	NOUN
taxlaw-2793	831	27	nonetheless	nonetheless	ADV
taxlaw-2793	831	28	,	,	PUNCT
taxlaw-2793	831	29	tax	tax	NOUN
taxlaw-2793	831	30	rules	rule	NOUN
taxlaw-2793	831	31	that	that	PRON
taxlaw-2793	831	32	would	would	AUX
taxlaw-2793	831	33	apply	apply	VERB
taxlaw-2793	831	34	to	to	ADP
taxlaw-2793	831	35	partnerships	partnership	NOUN
taxlaw-2793	831	36	formed	form	VERB
taxlaw-2793	831	37	under	under	ADP
taxlaw-2793	831	38	the	the	DET
taxlaw-2793	831	39	newly	newly	ADV
taxlaw-2793	831	40	revised	revise	VERB
taxlaw-2793	831	41	partnership	partnership	NOUN
taxlaw-2793	831	42	enterprise	enterprise	NOUN
taxlaw-2793	831	43	law	law	NOUN
taxlaw-2793	831	44	are	be	AUX
taxlaw-2793	831	45	still	still	ADV
taxlaw-2793	831	46	being	be	AUX
taxlaw-2793	831	47	designed	design	VERB
taxlaw-2793	831	48	,	,	PUNCT
taxlaw-2793	831	49	and	and	CCONJ
taxlaw-2793	831	50	there	there	PRON
taxlaw-2793	831	51	is	be	VERB
taxlaw-2793	831	52	very	very	ADV
taxlaw-2793	831	53	strong	strong	ADJ
taxlaw-2793	831	54	interest	interest	NOUN
taxlaw-2793	831	55	on	on	ADP
taxlaw-2793	831	56	the	the	DET
taxlaw-2793	831	57	part	part	NOUN
taxlaw-2793	831	58	of	of	ADP
taxlaw-2793	831	59	both	both	CCONJ
taxlaw-2793	831	60	domestic	domestic	ADJ
taxlaw-2793	831	61	and	and	CCONJ
taxlaw-2793	831	62	foreign	foreign	ADJ
taxlaw-2793	831	63	investors	investor	NOUN
taxlaw-2793	831	64	in	in	ADP
taxlaw-2793	831	65	seeing	see	VERB
taxlaw-2793	831	66	that	that	SCONJ
taxlaw-2793	831	67	flow	flow	NOUN
taxlaw-2793	831	68	-	-	PUNCT
taxlaw-2793	831	69	through	through	ADP
taxlaw-2793	831	70	taxation	taxation	NOUN
taxlaw-2793	831	71	is	be	AUX
taxlaw-2793	831	72	adopted	adopt	VERB
taxlaw-2793	831	73	so	so	SCONJ
taxlaw-2793	831	74	that	that	SCONJ
taxlaw-2793	831	75	the	the	DET
taxlaw-2793	831	76	character	character	NOUN
taxlaw-2793	831	77	of	of	ADP
taxlaw-2793	831	78	investment	investment	NOUN
taxlaw-2793	831	79	income	income	NOUN
taxlaw-2793	831	80	received	receive	VERB
taxlaw-2793	831	81	by	by	ADP
taxlaw-2793	831	82	a	a	DET
taxlaw-2793	831	83	partnership	partnership	NOUN
taxlaw-2793	831	84	is	be	AUX
taxlaw-2793	831	85	preserved	preserve	VERB
taxlaw-2793	831	86	when	when	SCONJ
taxlaw-2793	831	87	distributed	distribute	VERB
taxlaw-2793	831	88	to	to	ADP
taxlaw-2793	831	89	partners.219	partners.219	ADJ
taxlaw-2793	831	90	however	however	ADV
taxlaw-2793	831	91	,	,	PUNCT
taxlaw-2793	831	92	if	if	SCONJ
taxlaw-2793	831	93	foreign	foreign	ADJ
taxlaw-2793	831	94	investors	investor	NOUN
taxlaw-2793	831	95	are	be	AUX
taxlaw-2793	831	96	granted	grant	VERB
taxlaw-2793	831	97	flow	flow	NOUN
taxlaw-2793	831	98	-	-	PUNCT
taxlaw-2793	831	99	through	through	ADP
taxlaw-2793	831	100	taxation	taxation	NOUN
taxlaw-2793	831	101	,	,	PUNCT
taxlaw-2793	831	102	they	they	PRON
taxlaw-2793	831	103	would	would	AUX
taxlaw-2793	831	104	,	,	PUNCT
taxlaw-2793	831	105	by	by	ADP
taxlaw-2793	831	106	the	the	DET
taxlaw-2793	831	107	logic	logic	NOUN
taxlaw-2793	831	108	of	of	ADP
taxlaw-2793	831	109	the	the	DET
taxlaw-2793	831	110	preceding	precede	VERB
taxlaw-2793	831	111	discussion	discussion	NOUN
taxlaw-2793	831	112	,	,	PUNCT
taxlaw-2793	831	113	have	have	VERB
taxlaw-2793	831	114	to	to	PART
taxlaw-2793	831	115	confront	confront	VERB
taxlaw-2793	831	116	the	the	DET
taxlaw-2793	831	117	partnership	partnership	NOUN
taxlaw-2793	831	118	-	-	PUNCT
taxlaw-2793	831	119	topartner	topartn	ADJ
taxlaw-2793	831	120	attribution	attribution	NOUN
taxlaw-2793	831	121	of	of	ADP
taxlaw-2793	831	122	establishments	establishment	NOUN
taxlaw-2793	831	123	(	(	PUNCT
taxlaw-2793	831	124	or	or	CCONJ
taxlaw-2793	831	125	permanent	permanent	ADJ
taxlaw-2793	831	126	establishments	establishment	NOUN
taxlaw-2793	831	127	,	,	PUNCT
taxlaw-2793	831	128	if	if	SCONJ
taxlaw-2793	831	129	a	a	DET
taxlaw-2793	831	130	treaty	treaty	NOUN
taxlaw-2793	831	131	is	be	AUX
taxlaw-2793	831	132	applicable	applicable	ADJ
taxlaw-2793	831	133	)	)	PUNCT
taxlaw-2793	831	134	.	.	PUNCT
taxlaw-2793	832	1	as	as	SCONJ
taxlaw-2793	832	2	we	we	PRON
taxlaw-2793	832	3	have	have	AUX
taxlaw-2793	832	4	seen	see	VERB
taxlaw-2793	832	5	in	in	ADP
taxlaw-2793	832	6	section	section	NOUN
taxlaw-2793	832	7	ii.b	ii.b	PROPN
taxlaw-2793	832	8	,	,	PUNCT
taxlaw-2793	832	9	the	the	DET
taxlaw-2793	832	10	issue	issue	NOUN
taxlaw-2793	832	11	of	of	ADP
taxlaw-2793	832	12	attribution	attribution	NOUN
taxlaw-2793	832	13	of	of	ADP
taxlaw-2793	832	14	an	an	DET
taxlaw-2793	832	15	“	"	PUNCT
taxlaw-2793	832	16	establishment	establishment	NOUN
taxlaw-2793	832	17	”	"	PUNCT
taxlaw-2793	832	18	from	from	ADP
taxlaw-2793	832	19	an	an	DET
taxlaw-2793	832	20	investment	investment	NOUN
taxlaw-2793	832	21	fund	fund	NOUN
taxlaw-2793	832	22	to	to	ADP
taxlaw-2793	832	23	the	the	DET
taxlaw-2793	832	24	fund	fund	NOUN
taxlaw-2793	832	25	’s	’s	PART
taxlaw-2793	832	26	investors	investor	NOUN
taxlaw-2793	832	27	also	also	ADV
taxlaw-2793	832	28	arises	arise	VERB
taxlaw-2793	832	29	in	in	ADP
taxlaw-2793	832	30	connection	connection	NOUN
taxlaw-2793	832	31	with	with	ADP
taxlaw-2793	832	32	a	a	DET
taxlaw-2793	832	33	partnership	partnership	NOUN
taxlaw-2793	832	34	-	-	PUNCT
taxlaw-2793	832	35	like	like	ADJ
taxlaw-2793	832	36	form	form	NOUN
taxlaw-2793	832	37	,	,	PUNCT
taxlaw-2793	832	38	the	the	DET
taxlaw-2793	832	39	nonlegal	nonlegal	ADJ
taxlaw-2793	832	40	person	person	NOUN
taxlaw-2793	832	41	cjv	cjv	NOUN
taxlaw-2793	832	42	.	.	PUNCT
taxlaw-2793	833	1	a	a	DET
taxlaw-2793	833	2	recap	recap	NOUN
taxlaw-2793	833	3	of	of	ADP
taxlaw-2793	833	4	the	the	DET
taxlaw-2793	833	5	policy	policy	NOUN
taxlaw-2793	833	6	considerations	consideration	NOUN
taxlaw-2793	833	7	in	in	ADP
taxlaw-2793	833	8	this	this	DET
taxlaw-2793	833	9	section	section	NOUN
taxlaw-2793	833	10	shows	show	VERB
taxlaw-2793	833	11	clearly	clearly	ADV
taxlaw-2793	833	12	the	the	DET
taxlaw-2793	833	13	predicament	predicament	NOUN
taxlaw-2793	833	14	facing	face	VERB
taxlaw-2793	833	15	foreign	foreign	ADJ
taxlaw-2793	833	16	investors	investor	NOUN
taxlaw-2793	833	17	in	in	ADP
taxlaw-2793	833	18	chinese	chinese	ADJ
taxlaw-2793	833	19	funds	fund	NOUN
taxlaw-2793	833	20	.	.	PUNCT
taxlaw-2793	834	1	such	such	ADJ
taxlaw-2793	834	2	investors	investor	NOUN
taxlaw-2793	834	3	will	will	AUX
taxlaw-2793	834	4	be	be	AUX
taxlaw-2793	834	5	found	find	VERB
taxlaw-2793	834	6	to	to	PART
taxlaw-2793	834	7	have	have	VERB
taxlaw-2793	834	8	an	an	DET
taxlaw-2793	834	9	“	"	PUNCT
taxlaw-2793	834	10	establishment	establishment	NOUN
taxlaw-2793	834	11	”	"	PUNCT
taxlaw-2793	834	12	in	in	ADP
taxlaw-2793	834	13	china	china	PROPN
taxlaw-2793	834	14	if	if	SCONJ
taxlaw-2793	834	15	they	they	PRON
taxlaw-2793	834	16	engage	engage	VERB
taxlaw-2793	834	17	in	in	ADP
taxlaw-2793	834	18	“	"	PUNCT
taxlaw-2793	834	19	production	production	NOUN
taxlaw-2793	834	20	or	or	CCONJ
taxlaw-2793	834	21	trade	trade	NOUN
taxlaw-2793	834	22	”	"	PUNCT
taxlaw-2793	834	23	through	through	ADP
taxlaw-2793	834	24	a	a	DET
taxlaw-2793	834	25	fixed	fix	VERB
taxlaw-2793	834	26	place	place	NOUN
taxlaw-2793	834	27	of	of	ADP
taxlaw-2793	834	28	business	business	NOUN
taxlaw-2793	834	29	or	or	CCONJ
taxlaw-2793	834	30	through	through	ADP
taxlaw-2793	834	31	agents	agent	NOUN
taxlaw-2793	834	32	.	.	PUNCT
taxlaw-2793	835	1	chinese	chinese	ADJ
taxlaw-2793	835	2	tax	tax	NOUN
taxlaw-2793	835	3	law	law	NOUN
taxlaw-2793	835	4	has	have	AUX
taxlaw-2793	835	5	not	not	PART
taxlaw-2793	835	6	excluded	exclude	VERB
taxlaw-2793	835	7	acts	act	NOUN
taxlaw-2793	835	8	of	of	ADP
taxlaw-2793	835	9	purchasing	purchasing	NOUN
taxlaw-2793	835	10	,	,	PUNCT
taxlaw-2793	835	11	holding	hold	VERB
taxlaw-2793	835	12	and	and	CCONJ
taxlaw-2793	835	13	selling	sell	VERB
taxlaw-2793	835	14	securities	security	NOUN
taxlaw-2793	835	15	and	and	CCONJ
taxlaw-2793	835	16	other	other	ADJ
taxlaw-2793	835	17	assets	asset	NOUN
taxlaw-2793	835	18	from	from	ADP
taxlaw-2793	835	19	the	the	DET
taxlaw-2793	835	20	definition	definition	NOUN
taxlaw-2793	835	21	of	of	ADP
taxlaw-2793	835	22	“	"	PUNCT
taxlaw-2793	835	23	production	production	NOUN
taxlaw-2793	835	24	or	or	CCONJ
taxlaw-2793	835	25	trade	trade	NOUN
taxlaw-2793	835	26	,	,	PUNCT
taxlaw-2793	835	27	”	"	PUNCT
taxlaw-2793	835	28	let	let	VERB
taxlaw-2793	835	29	alone	alone	ADJ
taxlaw-2793	835	30	acts	act	NOUN
taxlaw-2793	835	31	of	of	ADP
taxlaw-2793	835	32	trading	trading	NOUN
taxlaw-2793	835	33	securities	security	NOUN
taxlaw-2793	835	34	and	and	CCONJ
taxlaw-2793	835	35	managing	manage	VERB
taxlaw-2793	835	36	underlying	underlie	VERB
taxlaw-2793	835	37	companies	company	NOUN
taxlaw-2793	835	38	.	.	PUNCT
taxlaw-2793	836	1	and	and	CCONJ
taxlaw-2793	836	2	it	it	PRON
taxlaw-2793	836	3	is	be	AUX
taxlaw-2793	836	4	unlikely	unlikely	ADJ
taxlaw-2793	836	5	that	that	SCONJ
taxlaw-2793	836	6	such	such	DET
taxlaw-2793	836	7	a	a	DET
taxlaw-2793	836	8	narrowing	narrowing	NOUN
taxlaw-2793	836	9	of	of	ADP
taxlaw-2793	836	10	the	the	DET
taxlaw-2793	836	11	definitions	definition	NOUN
taxlaw-2793	836	12	of	of	ADP
taxlaw-2793	836	13	“	"	PUNCT
taxlaw-2793	836	14	production	production	NOUN
taxlaw-2793	836	15	or	or	CCONJ
taxlaw-2793	836	16	trade	trade	NOUN
taxlaw-2793	836	17	”	"	PUNCT
taxlaw-2793	836	18	would	would	AUX
taxlaw-2793	836	19	be	be	AUX
taxlaw-2793	836	20	offered	offer	VERB
taxlaw-2793	836	21	in	in	ADP
taxlaw-2793	836	22	the	the	DET
taxlaw-2793	836	23	near	near	ADJ
taxlaw-2793	836	24	future	future	NOUN
taxlaw-2793	836	25	as	as	ADP
taxlaw-2793	836	26	a	a	DET
taxlaw-2793	836	27	general	general	ADJ
taxlaw-2793	836	28	inducement	inducement	NOUN
taxlaw-2793	836	29	for	for	ADP
taxlaw-2793	836	30	the	the	DET
taxlaw-2793	836	31	inflow	inflow	NOUN
taxlaw-2793	836	32	of	of	ADP
taxlaw-2793	836	33	foreign	foreign	ADJ
taxlaw-2793	836	34	investments	investment	NOUN
taxlaw-2793	836	35	.	.	PUNCT
taxlaw-2793	837	1	insofar	insofar	ADV
taxlaw-2793	837	2	as	as	SCONJ
taxlaw-2793	837	3	the	the	DET
taxlaw-2793	837	4	activities	activity	NOUN
taxlaw-2793	837	5	of	of	ADP
taxlaw-2793	837	6	an	an	DET
taxlaw-2793	837	7	investment	investment	NOUN
taxlaw-2793	837	8	partnership	partnership	NOUN
taxlaw-2793	837	9	might	might	AUX
taxlaw-2793	837	10	constitute	constitute	VERB
taxlaw-2793	837	11	“	"	PUNCT
taxlaw-2793	837	12	production	production	NOUN
taxlaw-2793	837	13	or	or	CCONJ
taxlaw-2793	837	14	trade	trade	NOUN
taxlaw-2793	837	15	,	,	PUNCT
taxlaw-2793	837	16	”	"	PUNCT
taxlaw-2793	837	17	such	such	DET
taxlaw-2793	837	18	a	a	DET
taxlaw-2793	837	19	characterization	characterization	NOUN
taxlaw-2793	837	20	would	would	AUX
taxlaw-2793	837	21	also	also	ADV
taxlaw-2793	837	22	likely	likely	ADV
taxlaw-2793	837	23	be	be	AUX
taxlaw-2793	837	24	applied	apply	VERB
taxlaw-2793	837	25	to	to	ADP
taxlaw-2793	837	26	its	its	PRON
taxlaw-2793	837	27	general	general	ADJ
taxlaw-2793	837	28	and	and	CCONJ
taxlaw-2793	837	29	limited	limited	ADJ
taxlaw-2793	837	30	partners	partner	NOUN
taxlaw-2793	837	31	,	,	PUNCT
taxlaw-2793	837	32	resulting	result	VERB
taxlaw-2793	837	33	in	in	ADP
taxlaw-2793	837	34	robert	robert	PROPN
taxlaw-2793	837	35	unger	unger	PROPN
taxlaw-2793	837	36	,	,	PUNCT
taxlaw-2793	837	37	t.c	t.c	PROPN
taxlaw-2793	837	38	.	.	PROPN
taxlaw-2793	837	39	memo	memo	NOUN
taxlaw-2793	837	40	1990	1990	NUM
taxlaw-2793	837	41	-	-	SYM
taxlaw-2793	837	42	15	15	NUM
taxlaw-2793	837	43	,	,	PUNCT
taxlaw-2793	837	44	at	at	ADP
taxlaw-2793	837	45	90	90	NUM
taxlaw-2793	837	46	-	-	SYM
taxlaw-2793	837	47	58	58	NUM
taxlaw-2793	837	48	.	.	PUNCT
taxlaw-2793	838	1	218	218	NUM
taxlaw-2793	838	2	.	.	PUNCT
taxlaw-2793	839	1	for	for	ADP
taxlaw-2793	839	2	example	example	NOUN
taxlaw-2793	839	3	,	,	PUNCT
taxlaw-2793	839	4	expenses	expense	NOUN
taxlaw-2793	839	5	and	and	CCONJ
taxlaw-2793	839	6	losses	loss	NOUN
taxlaw-2793	839	7	are	be	AUX
taxlaw-2793	839	8	not	not	PART
taxlaw-2793	839	9	allocated	allocate	VERB
taxlaw-2793	839	10	to	to	ADP
taxlaw-2793	839	11	partners	partner	NOUN
taxlaw-2793	839	12	but	but	CCONJ
taxlaw-2793	839	13	,	,	PUNCT
taxlaw-2793	839	14	rather	rather	ADV
taxlaw-2793	839	15	,	,	PUNCT
taxlaw-2793	839	16	offset	offset	VERB
taxlaw-2793	839	17	partnership	partnership	NOUN
taxlaw-2793	839	18	income	income	NOUN
taxlaw-2793	839	19	directly	directly	ADV
taxlaw-2793	839	20	and	and	CCONJ
taxlaw-2793	839	21	,	,	PUNCT
taxlaw-2793	839	22	if	if	SCONJ
taxlaw-2793	839	23	unused	unused	ADJ
taxlaw-2793	839	24	,	,	PUNCT
taxlaw-2793	839	25	are	be	AUX
taxlaw-2793	839	26	carried	carry	VERB
taxlaw-2793	839	27	forward	forward	ADV
taxlaw-2793	839	28	;	;	PUNCT
taxlaw-2793	839	29	similarly	similarly	ADV
taxlaw-2793	839	30	,	,	PUNCT
taxlaw-2793	839	31	the	the	DET
taxlaw-2793	839	32	character	character	NOUN
taxlaw-2793	839	33	of	of	ADP
taxlaw-2793	839	34	partnership	partnership	NOUN
taxlaw-2793	839	35	income	income	NOUN
taxlaw-2793	839	36	does	do	AUX
taxlaw-2793	839	37	not	not	PART
taxlaw-2793	839	38	generally	generally	ADV
taxlaw-2793	839	39	flow	flow	VERB
taxlaw-2793	839	40	through	through	ADP
taxlaw-2793	839	41	to	to	ADP
taxlaw-2793	839	42	partners	partner	NOUN
taxlaw-2793	839	43	.	.	PUNCT
taxlaw-2793	840	1	see	see	VERB
taxlaw-2793	840	2	prospect	prospect	NOUN
taxlaw-2793	840	3	of	of	ADP
taxlaw-2793	840	4	'	'	PUNCT
taxlaw-2793	840	5	ew	ew	NOUN
taxlaw-2793	840	6	partnership	partnership	NOUN
taxlaw-2793	840	7	taxation	taxation	NOUN
taxlaw-2793	840	8	,	,	PUNCT
taxlaw-2793	840	9	supra	supra	PROPN
taxlaw-2793	840	10	note	note	PROPN
taxlaw-2793	840	11	88	88	NUM
taxlaw-2793	840	12	,	,	PUNCT
taxlaw-2793	840	13	at	at	ADP
taxlaw-2793	840	14	627–29	627–29	NUM
taxlaw-2793	840	15	,	,	PUNCT
taxlaw-2793	840	16	630	630	NUM
taxlaw-2793	840	17	.	.	X
taxlaw-2793	840	18	219	219	NUM
taxlaw-2793	840	19	.	.	PUNCT
taxlaw-2793	841	1	i	i	PRON
taxlaw-2793	841	2	d.	d.	PROPN
taxlaw-2793	841	3	for	for	ADP
taxlaw-2793	841	4	domestic	domestic	ADJ
taxlaw-2793	841	5	individual	individual	ADJ
taxlaw-2793	841	6	partners	partner	NOUN
taxlaw-2793	841	7	,	,	PUNCT
taxlaw-2793	841	8	investment	investment	NOUN
taxlaw-2793	841	9	income	income	NOUN
taxlaw-2793	841	10	such	such	ADJ
taxlaw-2793	841	11	as	as	ADP
taxlaw-2793	841	12	dividends	dividend	NOUN
taxlaw-2793	841	13	,	,	PUNCT
taxlaw-2793	841	14	interest	interest	NOUN
taxlaw-2793	841	15	and	and	CCONJ
taxlaw-2793	841	16	capital	capital	NOUN
taxlaw-2793	841	17	gain	gain	NOUN
taxlaw-2793	841	18	is	be	AUX
taxlaw-2793	841	19	taxed	tax	VERB
taxlaw-2793	841	20	at	at	ADP
taxlaw-2793	841	21	a	a	DET
taxlaw-2793	841	22	lower	low	ADJ
taxlaw-2793	841	23	rate	rate	NOUN
taxlaw-2793	841	24	than	than	ADP
taxlaw-2793	841	25	other	other	ADJ
taxlaw-2793	841	26	types	type	NOUN
taxlaw-2793	841	27	of	of	ADP
taxlaw-2793	841	28	income	income	NOUN
taxlaw-2793	841	29	from	from	ADP
taxlaw-2793	841	30	partnerships	partnership	NOUN
taxlaw-2793	841	31	.	.	PUNCT
taxlaw-2793	842	1	domestic	domestic	ADJ
taxlaw-2793	842	2	corporate	corporate	ADJ
taxlaw-2793	842	3	partners	partner	NOUN
taxlaw-2793	842	4	may	may	AUX
taxlaw-2793	842	5	also	also	ADV
taxlaw-2793	842	6	benefit	benefit	VERB
taxlaw-2793	842	7	from	from	ADP
taxlaw-2793	842	8	flow	flow	NOUN
taxlaw-2793	842	9	-	-	PUNCT
taxlaw-2793	842	10	through	through	ADP
taxlaw-2793	842	11	treatment	treatment	NOUN
taxlaw-2793	842	12	because	because	SCONJ
taxlaw-2793	842	13	of	of	ADP
taxlaw-2793	842	14	the	the	DET
taxlaw-2793	842	15	inter	inter	ADJ
taxlaw-2793	842	16	-	-	ADJ
taxlaw-2793	842	17	corporate	corporate	ADJ
taxlaw-2793	842	18	dividend	dividend	NOUN
taxlaw-2793	842	19	exemption	exemption	NOUN
taxlaw-2793	842	20	,	,	PUNCT
taxlaw-2793	842	21	and	and	CCONJ
taxlaw-2793	842	22	for	for	ADP
taxlaw-2793	842	23	other	other	ADJ
taxlaw-2793	842	24	reasons	reason	NOUN
taxlaw-2793	842	25	as	as	ADV
taxlaw-2793	842	26	well	well	ADV
taxlaw-2793	842	27	.	.	PUNCT
taxlaw-2793	843	1	88	88	NUM
taxlaw-2793	843	2	columbia	columbia	PROPN
taxlaw-2793	843	3	jour'al	jour'al	PROPN
taxlaw-2793	843	4	of	of	ADP
taxlaw-2793	843	5	tax	tax	NOUN
taxlaw-2793	843	6	law	law	NOUN
taxlaw-2793	843	7	[	[	X
taxlaw-2793	843	8	vol	vol	NOUN
taxlaw-2793	843	9	.	.	PUNCT
taxlaw-2793	844	1	1:46	1:46	NUM
taxlaw-2793	844	2	net	net	ADJ
taxlaw-2793	844	3	-	-	PUNCT
taxlaw-2793	844	4	income	income	NOUN
taxlaw-2793	844	5	basis	basis	NOUN
taxlaw-2793	844	6	taxation	taxation	NOUN
taxlaw-2793	844	7	of	of	ADP
taxlaw-2793	844	8	income	income	NOUN
taxlaw-2793	844	9	derived	derive	VERB
taxlaw-2793	844	10	from	from	ADP
taxlaw-2793	844	11	the	the	DET
taxlaw-2793	844	12	partnership	partnership	NOUN
taxlaw-2793	844	13	—	—	PUNCT
taxlaw-2793	844	14	generally	generally	ADV
taxlaw-2793	844	15	an	an	DET
taxlaw-2793	844	16	unacceptable	unacceptable	ADJ
taxlaw-2793	844	17	consequence	consequence	NOUN
taxlaw-2793	844	18	for	for	ADP
taxlaw-2793	844	19	foreign	foreign	ADJ
taxlaw-2793	844	20	passive	passive	ADJ
taxlaw-2793	844	21	investors.220	investors.220	NOUN
taxlaw-2793	844	22	this	this	DET
taxlaw-2793	844	23	analysis	analysis	NOUN
taxlaw-2793	844	24	also	also	ADV
taxlaw-2793	844	25	makes	make	VERB
taxlaw-2793	844	26	clear	clear	ADJ
taxlaw-2793	844	27	what	what	PRON
taxlaw-2793	844	28	a	a	DET
taxlaw-2793	844	29	concession	concession	NOUN
taxlaw-2793	844	30	to	to	ADP
taxlaw-2793	844	31	foreign	foreign	ADJ
taxlaw-2793	844	32	investors	investor	NOUN
taxlaw-2793	844	33	in	in	ADP
taxlaw-2793	844	34	onshore	onshore	NOUN
taxlaw-2793	844	35	partnership	partnership	NOUN
taxlaw-2793	844	36	funds	fund	NOUN
taxlaw-2793	844	37	might	might	AUX
taxlaw-2793	844	38	be	be	AUX
taxlaw-2793	844	39	.	.	PUNCT
taxlaw-2793	845	1	what	what	PRON
taxlaw-2793	845	2	is	be	AUX
taxlaw-2793	845	3	at	at	ADP
taxlaw-2793	845	4	stake	stake	NOUN
taxlaw-2793	845	5	is	be	AUX
taxlaw-2793	845	6	a	a	DET
taxlaw-2793	845	7	threshold	threshold	NOUN
taxlaw-2793	845	8	issue	issue	NOUN
taxlaw-2793	845	9	:	:	PUNCT
taxlaw-2793	845	10	if	if	SCONJ
taxlaw-2793	845	11	an	an	DET
taxlaw-2793	845	12	interest	interest	NOUN
taxlaw-2793	845	13	in	in	ADP
taxlaw-2793	845	14	a	a	DET
taxlaw-2793	845	15	chinese	chinese	ADJ
taxlaw-2793	845	16	fund	fund	NOUN
taxlaw-2793	845	17	is	be	AUX
taxlaw-2793	845	18	considered	consider	VERB
taxlaw-2793	845	19	an	an	DET
taxlaw-2793	845	20	“	"	PUNCT
taxlaw-2793	845	21	establishment	establishment	NOUN
taxlaw-2793	845	22	”	"	PUNCT
taxlaw-2793	845	23	that	that	PRON
taxlaw-2793	845	24	would	would	AUX
taxlaw-2793	845	25	subject	subject	VERB
taxlaw-2793	845	26	the	the	DET
taxlaw-2793	845	27	owner	owner	NOUN
taxlaw-2793	845	28	to	to	ADP
taxlaw-2793	845	29	net	net	ADJ
taxlaw-2793	845	30	taxation	taxation	NOUN
taxlaw-2793	845	31	in	in	ADP
taxlaw-2793	845	32	china	china	PROPN
taxlaw-2793	845	33	,	,	PUNCT
taxlaw-2793	845	34	most	most	ADJ
taxlaw-2793	845	35	foreign	foreign	ADJ
taxlaw-2793	845	36	investors	investor	NOUN
taxlaw-2793	845	37	would	would	AUX
taxlaw-2793	845	38	not	not	PART
taxlaw-2793	845	39	acquire	acquire	VERB
taxlaw-2793	845	40	such	such	ADJ
taxlaw-2793	845	41	interests	interest	NOUN
taxlaw-2793	845	42	.	.	PUNCT
taxlaw-2793	846	1	if	if	SCONJ
taxlaw-2793	846	2	the	the	DET
taxlaw-2793	846	3	government	government	NOUN
taxlaw-2793	846	4	wants	want	VERB
taxlaw-2793	846	5	to	to	PART
taxlaw-2793	846	6	encourage	encourage	VERB
taxlaw-2793	846	7	foreign	foreign	ADJ
taxlaw-2793	846	8	acquisition	acquisition	NOUN
taxlaw-2793	846	9	of	of	ADP
taxlaw-2793	846	10	partnership	partnership	NOUN
taxlaw-2793	846	11	interests	interest	NOUN
taxlaw-2793	846	12	in	in	ADP
taxlaw-2793	846	13	chinese	chinese	ADJ
taxlaw-2793	846	14	funds	fund	NOUN
taxlaw-2793	846	15	,	,	PUNCT
taxlaw-2793	846	16	the	the	DET
taxlaw-2793	846	17	interpretation	interpretation	NOUN
taxlaw-2793	846	18	of	of	ADP
taxlaw-2793	846	19	“	"	PUNCT
taxlaw-2793	846	20	establishment	establishment	NOUN
taxlaw-2793	846	21	”	"	PUNCT
taxlaw-2793	846	22	will	will	AUX
taxlaw-2793	846	23	have	have	VERB
taxlaw-2793	846	24	to	to	PART
taxlaw-2793	846	25	be	be	AUX
taxlaw-2793	846	26	selectively	selectively	ADV
taxlaw-2793	846	27	relaxed	relax	VERB
taxlaw-2793	846	28	.	.	PUNCT
taxlaw-2793	847	1	one	one	NUM
taxlaw-2793	847	2	approach	approach	NOUN
taxlaw-2793	847	3	is	be	AUX
taxlaw-2793	847	4	to	to	PART
taxlaw-2793	847	5	designate	designate	VERB
taxlaw-2793	847	6	some	some	DET
taxlaw-2793	847	7	fund	fund	NOUN
taxlaw-2793	847	8	activities	activity	NOUN
taxlaw-2793	847	9	(	(	PUNCT
taxlaw-2793	847	10	e.g.	e.g.	ADV
taxlaw-2793	847	11	,	,	PUNCT
taxlaw-2793	847	12	performing	perform	VERB
taxlaw-2793	847	13	due	due	ADJ
taxlaw-2793	847	14	diligence	diligence	NOUN
taxlaw-2793	847	15	on	on	ADP
taxlaw-2793	847	16	,	,	PUNCT
taxlaw-2793	847	17	negotiating	negotiate	VERB
taxlaw-2793	847	18	for	for	ADP
taxlaw-2793	847	19	the	the	DET
taxlaw-2793	847	20	purchase	purchase	NOUN
taxlaw-2793	847	21	of	of	ADP
taxlaw-2793	847	22	,	,	PUNCT
taxlaw-2793	847	23	purchasing	purchasing	NOUN
taxlaw-2793	847	24	,	,	PUNCT
taxlaw-2793	847	25	holding	hold	VERB
taxlaw-2793	847	26	and	and	CCONJ
taxlaw-2793	847	27	selling	sell	VERB
taxlaw-2793	847	28	securities	security	NOUN
taxlaw-2793	847	29	)	)	PUNCT
taxlaw-2793	847	30	as	as	ADP
taxlaw-2793	847	31	falling	fall	VERB
taxlaw-2793	847	32	outside	outside	ADP
taxlaw-2793	847	33	the	the	DET
taxlaw-2793	847	34	scope	scope	NOUN
taxlaw-2793	847	35	of	of	ADP
taxlaw-2793	847	36	“	"	PUNCT
taxlaw-2793	847	37	production	production	NOUN
taxlaw-2793	847	38	or	or	CCONJ
taxlaw-2793	847	39	trade	trade	NOUN
taxlaw-2793	847	40	.	.	PUNCT
taxlaw-2793	847	41	”	"	PUNCT
taxlaw-2793	848	1	in	in	ADP
taxlaw-2793	848	2	addition	addition	NOUN
taxlaw-2793	848	3	,	,	PUNCT
taxlaw-2793	848	4	for	for	ADP
taxlaw-2793	848	5	other	other	ADJ
taxlaw-2793	848	6	activities	activity	NOUN
taxlaw-2793	848	7	(	(	PUNCT
taxlaw-2793	848	8	e.g.	e.g.	ADV
taxlaw-2793	848	9	,	,	PUNCT
taxlaw-2793	848	10	providing	provide	VERB
taxlaw-2793	848	11	consulting	consulting	NOUN
taxlaw-2793	848	12	and	and	CCONJ
taxlaw-2793	848	13	other	other	ADJ
taxlaw-2793	848	14	services	service	NOUN
taxlaw-2793	848	15	to	to	ADP
taxlaw-2793	848	16	portfolio	portfolio	NOUN
taxlaw-2793	848	17	companies	company	NOUN
taxlaw-2793	848	18	)	)	PUNCT
taxlaw-2793	848	19	that	that	PRON
taxlaw-2793	848	20	could	could	AUX
taxlaw-2793	848	21	not	not	PART
taxlaw-2793	848	22	be	be	AUX
taxlaw-2793	848	23	easily	easily	ADV
taxlaw-2793	848	24	excluded	exclude	VERB
taxlaw-2793	848	25	from	from	ADP
taxlaw-2793	848	26	the	the	DET
taxlaw-2793	848	27	scope	scope	NOUN
taxlaw-2793	848	28	of	of	ADP
taxlaw-2793	848	29	“	"	PUNCT
taxlaw-2793	848	30	production	production	NOUN
taxlaw-2793	848	31	or	or	CCONJ
taxlaw-2793	848	32	trade	trade	NOUN
taxlaw-2793	848	33	,	,	PUNCT
taxlaw-2793	848	34	”	"	PUNCT
taxlaw-2793	848	35	if	if	SCONJ
taxlaw-2793	848	36	such	such	ADJ
taxlaw-2793	848	37	activities	activity	NOUN
taxlaw-2793	848	38	are	be	AUX
taxlaw-2793	848	39	performed	perform	VERB
taxlaw-2793	848	40	by	by	ADP
taxlaw-2793	848	41	other	other	ADJ
taxlaw-2793	848	42	parties	party	NOUN
taxlaw-2793	848	43	(	(	PUNCT
taxlaw-2793	848	44	e.g.	e.g.	ADV
taxlaw-2793	848	45	,	,	PUNCT
taxlaw-2793	848	46	a	a	DET
taxlaw-2793	848	47	separate	separate	ADJ
taxlaw-2793	848	48	investment	investment	NOUN
taxlaw-2793	848	49	manager	manager	NOUN
taxlaw-2793	848	50	)	)	PUNCT
taxlaw-2793	848	51	neither	neither	CCONJ
taxlaw-2793	848	52	at	at	ADP
taxlaw-2793	848	53	the	the	DET
taxlaw-2793	848	54	direction	direction	NOUN
taxlaw-2793	848	55	of	of	ADP
taxlaw-2793	848	56	nor	nor	CCONJ
taxlaw-2793	848	57	for	for	ADP
taxlaw-2793	848	58	the	the	DET
taxlaw-2793	848	59	benefit	benefit	NOUN
taxlaw-2793	848	60	of	of	ADP
taxlaw-2793	848	61	the	the	DET
taxlaw-2793	848	62	partnership	partnership	NOUN
taxlaw-2793	848	63	,	,	PUNCT
taxlaw-2793	848	64	then	then	ADV
taxlaw-2793	848	65	the	the	DET
taxlaw-2793	848	66	government	government	NOUN
taxlaw-2793	848	67	could	could	AUX
taxlaw-2793	848	68	also	also	ADV
taxlaw-2793	848	69	agree	agree	VERB
taxlaw-2793	848	70	that	that	SCONJ
taxlaw-2793	848	71	they	they	PRON
taxlaw-2793	848	72	do	do	AUX
taxlaw-2793	848	73	not	not	PART
taxlaw-2793	848	74	lead	lead	VERB
taxlaw-2793	848	75	foreign	foreign	ADJ
taxlaw-2793	848	76	partners	partner	NOUN
taxlaw-2793	848	77	in	in	ADP
taxlaw-2793	848	78	a	a	DET
taxlaw-2793	848	79	fund	fund	NOUN
taxlaw-2793	848	80	to	to	PART
taxlaw-2793	848	81	have	have	VERB
taxlaw-2793	848	82	establishments	establishment	NOUN
taxlaw-2793	848	83	in	in	ADP
taxlaw-2793	848	84	china	china	PROPN
taxlaw-2793	848	85	.	.	PUNCT
taxlaw-2793	849	1	this	this	PRON
taxlaw-2793	849	2	would	would	AUX
taxlaw-2793	849	3	be	be	AUX
taxlaw-2793	849	4	a	a	DET
taxlaw-2793	849	5	continuation	continuation	NOUN
taxlaw-2793	849	6	of	of	ADP
taxlaw-2793	849	7	the	the	DET
taxlaw-2793	849	8	approach	approach	NOUN
taxlaw-2793	849	9	taken	take	VERB
taxlaw-2793	849	10	in	in	ADP
taxlaw-2793	849	11	the	the	DET
taxlaw-2793	849	12	2003	2003	NUM
taxlaw-2793	849	13	vc	vc	NOUN
taxlaw-2793	849	14	tax	tax	NOUN
taxlaw-2793	849	15	rules	rule	NOUN
taxlaw-2793	849	16	,	,	PUNCT
taxlaw-2793	849	17	as	as	SCONJ
taxlaw-2793	849	18	discussed	discuss	VERB
taxlaw-2793	849	19	in	in	ADP
taxlaw-2793	849	20	section	section	NOUN
taxlaw-2793	849	21	ii.b	ii.b	NOUN
taxlaw-2793	849	22	above.221	above.221	PROPN
taxlaw-2793	849	23	such	such	ADJ
taxlaw-2793	849	24	targeted	target	VERB
taxlaw-2793	849	25	relaxations	relaxation	NOUN
taxlaw-2793	849	26	would	would	AUX
taxlaw-2793	849	27	be	be	AUX
taxlaw-2793	849	28	more	more	ADV
taxlaw-2793	849	29	easy	easy	ADJ
taxlaw-2793	849	30	to	to	PART
taxlaw-2793	849	31	adopt	adopt	VERB
taxlaw-2793	849	32	than	than	ADP
taxlaw-2793	849	33	a	a	DET
taxlaw-2793	849	34	more	more	ADV
taxlaw-2793	849	35	liberal	liberal	ADJ
taxlaw-2793	849	36	general	general	ADJ
taxlaw-2793	849	37	interpretation	interpretation	NOUN
taxlaw-2793	849	38	of	of	ADP
taxlaw-2793	849	39	“	"	PUNCT
taxlaw-2793	849	40	establishment	establishment	NOUN
taxlaw-2793	849	41	.	.	PUNCT
taxlaw-2793	849	42	”	"	PUNCT
taxlaw-2793	850	1	finally	finally	ADV
taxlaw-2793	850	2	,	,	PUNCT
taxlaw-2793	850	3	to	to	ADP
taxlaw-2793	850	4	the	the	DET
taxlaw-2793	850	5	extent	extent	NOUN
taxlaw-2793	850	6	that	that	SCONJ
taxlaw-2793	850	7	similar	similar	ADJ
taxlaw-2793	850	8	rules	rule	NOUN
taxlaw-2793	850	9	are	be	AUX
taxlaw-2793	850	10	adopted	adopt	VERB
taxlaw-2793	850	11	for	for	ADP
taxlaw-2793	850	12	domestic	domestic	ADJ
taxlaw-2793	850	13	investors	investor	NOUN
taxlaw-2793	850	14	in	in	ADP
taxlaw-2793	850	15	the	the	DET
taxlaw-2793	850	16	funds	fund	NOUN
taxlaw-2793	850	17	as	as	ADV
taxlaw-2793	850	18	well	well	ADV
taxlaw-2793	850	19	(	(	PUNCT
taxlaw-2793	850	20	e.g.	e.g.	ADV
taxlaw-2793	850	21	,	,	PUNCT
taxlaw-2793	850	22	flow	flow	NOUN
taxlaw-2793	850	23	-	-	PUNCT
taxlaw-2793	850	24	through	through	ADP
taxlaw-2793	850	25	taxation	taxation	NOUN
taxlaw-2793	850	26	,	,	PUNCT
taxlaw-2793	850	27	certain	certain	ADJ
taxlaw-2793	850	28	income	income	NOUN
taxlaw-2793	850	29	treated	treat	VERB
taxlaw-2793	850	30	as	as	ADP
taxlaw-2793	850	31	passive	passive	ADJ
taxlaw-2793	850	32	investment	investment	NOUN
taxlaw-2793	850	33	income	income	NOUN
taxlaw-2793	850	34	and	and	CCONJ
taxlaw-2793	850	35	not	not	PART
taxlaw-2793	850	36	active	active	ADJ
taxlaw-2793	850	37	operating	operating	NOUN
taxlaw-2793	850	38	income	income	NOUN
taxlaw-2793	850	39	)	)	PUNCT
taxlaw-2793	850	40	,	,	PUNCT
taxlaw-2793	850	41	they	they	PRON
taxlaw-2793	850	42	would	would	AUX
taxlaw-2793	850	43	also	also	ADV
taxlaw-2793	850	44	not	not	PART
taxlaw-2793	850	45	lead	lead	VERB
taxlaw-2793	850	46	to	to	ADP
taxlaw-2793	850	47	any	any	DET
taxlaw-2793	850	48	meaningful	meaningful	ADJ
taxlaw-2793	850	49	discrepancy	discrepancy	NOUN
taxlaw-2793	850	50	between	between	ADP
taxlaw-2793	850	51	the	the	DET
taxlaw-2793	850	52	treatment	treatment	NOUN
taxlaw-2793	850	53	of	of	ADP
taxlaw-2793	850	54	resident	resident	NOUN
taxlaw-2793	850	55	and	and	CCONJ
taxlaw-2793	850	56	non	non	ADJ
taxlaw-2793	850	57	-	-	ADJ
taxlaw-2793	850	58	resident	resident	ADJ
taxlaw-2793	850	59	investors	investor	NOUN
taxlaw-2793	850	60	.	.	PUNCT
taxlaw-2793	851	1	while	while	SCONJ
taxlaw-2793	851	2	this	this	DET
taxlaw-2793	851	3	approach	approach	NOUN
taxlaw-2793	851	4	appears	appear	VERB
taxlaw-2793	851	5	both	both	PRON
taxlaw-2793	851	6	practical	practical	ADJ
taxlaw-2793	851	7	and	and	CCONJ
taxlaw-2793	851	8	justifiable	justifiable	ADJ
taxlaw-2793	851	9	on	on	ADP
taxlaw-2793	851	10	a	a	DET
taxlaw-2793	851	11	number	number	NOUN
taxlaw-2793	851	12	of	of	ADP
taxlaw-2793	851	13	policy	policy	NOUN
taxlaw-2793	851	14	grounds	ground	NOUN
taxlaw-2793	851	15	,	,	PUNCT
taxlaw-2793	851	16	the	the	DET
taxlaw-2793	851	17	analysis	analysis	NOUN
taxlaw-2793	851	18	it	it	PRON
taxlaw-2793	851	19	is	be	AUX
taxlaw-2793	851	20	based	base	VERB
taxlaw-2793	851	21	on	on	ADP
taxlaw-2793	851	22	is	be	AUX
taxlaw-2793	851	23	only	only	ADV
taxlaw-2793	851	24	preliminary	preliminary	ADJ
taxlaw-2793	851	25	and	and	CCONJ
taxlaw-2793	851	26	can	can	AUX
taxlaw-2793	851	27	no	no	ADV
taxlaw-2793	851	28	doubt	doubt	ADV
taxlaw-2793	851	29	be	be	AUX
taxlaw-2793	851	30	further	far	ADV
taxlaw-2793	851	31	refined	refine	VERB
taxlaw-2793	851	32	.	.	PUNCT
taxlaw-2793	852	1	what	what	PRON
taxlaw-2793	852	2	is	be	AUX
taxlaw-2793	852	3	important	important	ADJ
taxlaw-2793	852	4	to	to	PART
taxlaw-2793	852	5	note	note	VERB
taxlaw-2793	852	6	,	,	PUNCT
taxlaw-2793	852	7	however	however	ADV
taxlaw-2793	852	8	,	,	PUNCT
taxlaw-2793	852	9	is	be	AUX
taxlaw-2793	852	10	that	that	SCONJ
taxlaw-2793	852	11	unless	unless	SCONJ
taxlaw-2793	852	12	a	a	DET
taxlaw-2793	852	13	new	new	ADJ
taxlaw-2793	852	14	discourse	discourse	NOUN
taxlaw-2793	852	15	emerges	emerge	VERB
taxlaw-2793	852	16	in	in	ADP
taxlaw-2793	852	17	china	china	PROPN
taxlaw-2793	852	18	among	among	ADP
taxlaw-2793	852	19	taxpayers	taxpayer	NOUN
taxlaw-2793	852	20	,	,	PUNCT
taxlaw-2793	852	21	tax	tax	NOUN
taxlaw-2793	852	22	practitioners	practitioner	NOUN
taxlaw-2793	852	23	and	and	CCONJ
taxlaw-2793	852	24	administrators	administrator	NOUN
taxlaw-2793	852	25	as	as	ADV
taxlaw-2793	852	26	well	well	ADV
taxlaw-2793	852	27	as	as	ADP
taxlaw-2793	852	28	policymakers	policymaker	NOUN
taxlaw-2793	852	29	concerning	concern	VERB
taxlaw-2793	852	30	tax	tax	NOUN
taxlaw-2793	852	31	policy	policy	NOUN
taxlaw-2793	852	32	toward	toward	ADP
taxlaw-2793	852	33	inbound	inbound	ADJ
taxlaw-2793	852	34	investment	investment	NOUN
taxlaw-2793	852	35	and	and	CCONJ
taxlaw-2793	852	36	basic	basic	ADJ
taxlaw-2793	852	37	legal	legal	ADJ
taxlaw-2793	852	38	concepts	concept	NOUN
taxlaw-2793	852	39	such	such	ADJ
taxlaw-2793	852	40	as	as	ADP
taxlaw-2793	852	41	establishment	establishment	NOUN
taxlaw-2793	852	42	,	,	PUNCT
taxlaw-2793	852	43	there	there	PRON
taxlaw-2793	852	44	can	can	AUX
taxlaw-2793	852	45	be	be	AUX
taxlaw-2793	852	46	no	no	DET
taxlaw-2793	852	47	expectation	expectation	NOUN
taxlaw-2793	852	48	that	that	SCONJ
taxlaw-2793	852	49	the	the	DET
taxlaw-2793	852	50	government	government	NOUN
taxlaw-2793	852	51	will	will	AUX
taxlaw-2793	852	52	tackle	tackle	VERB
taxlaw-2793	852	53	220	220	NUM
taxlaw-2793	852	54	.	.	PUNCT
taxlaw-2793	853	1	for	for	ADP
taxlaw-2793	853	2	a	a	DET
taxlaw-2793	853	3	foreign	foreign	ADJ
taxlaw-2793	853	4	corporate	corporate	ADJ
taxlaw-2793	853	5	investor	investor	NOUN
taxlaw-2793	853	6	(	(	PUNCT
taxlaw-2793	853	7	which	which	PRON
taxlaw-2793	853	8	generally	generally	ADV
taxlaw-2793	853	9	is	be	AUX
taxlaw-2793	853	10	the	the	DET
taxlaw-2793	853	11	relevant	relevant	ADJ
taxlaw-2793	853	12	case	case	NOUN
taxlaw-2793	853	13	in	in	ADP
taxlaw-2793	853	14	the	the	DET
taxlaw-2793	853	15	chinese	chinese	ADJ
taxlaw-2793	853	16	context	context	NOUN
taxlaw-2793	853	17	;	;	PUNCT
taxlaw-2793	853	18	see	see	VERB
taxlaw-2793	853	19	supra	supra	PROPN
taxlaw-2793	853	20	notes	note	NOUN
taxlaw-2793	853	21	88–89	88–89	NUM
taxlaw-2793	853	22	and	and	CCONJ
taxlaw-2793	853	23	accompanying	accompany	VERB
taxlaw-2793	853	24	text	text	NOUN
taxlaw-2793	853	25	)	)	PUNCT
taxlaw-2793	853	26	,	,	PUNCT
taxlaw-2793	853	27	the	the	DET
taxlaw-2793	853	28	effect	effect	NOUN
taxlaw-2793	853	29	of	of	ADP
taxlaw-2793	853	30	taxation	taxation	NOUN
taxlaw-2793	853	31	on	on	ADP
taxlaw-2793	853	32	a	a	DET
taxlaw-2793	853	33	net	net	ADJ
taxlaw-2793	853	34	basis	basis	NOUN
taxlaw-2793	853	35	instead	instead	ADV
taxlaw-2793	853	36	of	of	ADP
taxlaw-2793	853	37	a	a	DET
taxlaw-2793	853	38	gross	gross	ADJ
taxlaw-2793	853	39	basis	basis	NOUN
taxlaw-2793	853	40	is	be	AUX
taxlaw-2793	853	41	roughly	roughly	ADV
taxlaw-2793	853	42	as	as	SCONJ
taxlaw-2793	853	43	follows	follow	VERB
taxlaw-2793	853	44	:	:	PUNCT
taxlaw-2793	853	45	(	(	PUNCT
taxlaw-2793	853	46	1	1	X
taxlaw-2793	853	47	)	)	PUNCT
taxlaw-2793	853	48	the	the	DET
taxlaw-2793	853	49	applicable	applicable	ADJ
taxlaw-2793	853	50	tax	tax	NOUN
taxlaw-2793	853	51	rate	rate	NOUN
taxlaw-2793	853	52	would	would	AUX
taxlaw-2793	853	53	be	be	AUX
taxlaw-2793	853	54	25	25	NUM
taxlaw-2793	853	55	%	%	NOUN
taxlaw-2793	853	56	instead	instead	ADV
taxlaw-2793	853	57	of	of	ADP
taxlaw-2793	853	58	10	10	NUM
taxlaw-2793	853	59	%	%	NOUN
taxlaw-2793	853	60	,	,	PUNCT
taxlaw-2793	853	61	with	with	SCONJ
taxlaw-2793	853	62	this	this	DET
taxlaw-2793	853	63	rate	rate	NOUN
taxlaw-2793	853	64	difference	difference	NOUN
taxlaw-2793	853	65	being	be	AUX
taxlaw-2793	853	66	offset	offset	VERB
taxlaw-2793	853	67	to	to	ADP
taxlaw-2793	853	68	some	some	DET
taxlaw-2793	853	69	extent	extent	NOUN
taxlaw-2793	853	70	by	by	ADP
taxlaw-2793	853	71	the	the	DET
taxlaw-2793	853	72	deductibility	deductibility	NOUN
taxlaw-2793	853	73	of	of	ADP
taxlaw-2793	853	74	certain	certain	ADJ
taxlaw-2793	853	75	expenses	expense	NOUN
taxlaw-2793	853	76	;	;	PUNCT
taxlaw-2793	853	77	and	and	CCONJ
taxlaw-2793	853	78	(	(	PUNCT
taxlaw-2793	853	79	2	2	X
taxlaw-2793	853	80	)	)	PUNCT
taxlaw-2793	853	81	where	where	SCONJ
taxlaw-2793	853	82	a	a	DET
taxlaw-2793	853	83	treaty	treaty	NOUN
taxlaw-2793	853	84	applies	apply	VERB
taxlaw-2793	853	85	,	,	PUNCT
taxlaw-2793	853	86	a	a	DET
taxlaw-2793	853	87	gain	gain	NOUN
taxlaw-2793	853	88	on	on	ADP
taxlaw-2793	853	89	sale	sale	NOUN
taxlaw-2793	853	90	that	that	PRON
taxlaw-2793	853	91	might	might	AUX
taxlaw-2793	853	92	otherwise	otherwise	ADV
taxlaw-2793	853	93	have	have	AUX
taxlaw-2793	853	94	been	be	AUX
taxlaw-2793	853	95	exempted	exempt	VERB
taxlaw-2793	853	96	under	under	ADP
taxlaw-2793	853	97	the	the	DET
taxlaw-2793	853	98	capital	capital	NOUN
taxlaw-2793	853	99	gain	gain	NOUN
taxlaw-2793	853	100	article	article	NOUN
taxlaw-2793	853	101	in	in	ADP
taxlaw-2793	853	102	the	the	DET
taxlaw-2793	853	103	treaty	treaty	NOUN
taxlaw-2793	853	104	will	will	AUX
taxlaw-2793	853	105	become	become	VERB
taxlaw-2793	853	106	a	a	DET
taxlaw-2793	853	107	normal	normal	ADJ
taxlaw-2793	853	108	taxable	taxable	ADJ
taxlaw-2793	853	109	item	item	NOUN
taxlaw-2793	853	110	under	under	ADP
taxlaw-2793	853	111	the	the	DET
taxlaw-2793	853	112	business	business	NOUN
taxlaw-2793	853	113	profits	profit	NOUN
taxlaw-2793	853	114	article	article	NOUN
taxlaw-2793	853	115	.	.	PUNCT
taxlaw-2793	854	1	221	221	NUM
taxlaw-2793	854	2	.	.	PUNCT
taxlaw-2793	855	1	it	it	PRON
taxlaw-2793	855	2	would	would	AUX
taxlaw-2793	855	3	also	also	ADV
taxlaw-2793	855	4	be	be	AUX
taxlaw-2793	855	5	similar	similar	ADJ
taxlaw-2793	855	6	to	to	ADP
taxlaw-2793	855	7	the	the	DET
taxlaw-2793	855	8	practice	practice	NOUN
taxlaw-2793	855	9	of	of	ADP
taxlaw-2793	855	10	bifurcating	bifurcate	VERB
taxlaw-2793	855	11	the	the	DET
taxlaw-2793	855	12	general	general	ADJ
taxlaw-2793	855	13	partner	partner	NOUN
taxlaw-2793	855	14	and	and	CCONJ
taxlaw-2793	855	15	investment	investment	NOUN
taxlaw-2793	855	16	manager	manager	NOUN
taxlaw-2793	855	17	entities	entity	NOUN
taxlaw-2793	855	18	in	in	ADP
taxlaw-2793	855	19	u.s	u.s	PROPN
taxlaw-2793	855	20	.	.	PROPN
taxlaw-2793	855	21	fund	fund	NOUN
taxlaw-2793	855	22	practice	practice	NOUN
taxlaw-2793	855	23	.	.	PUNCT
taxlaw-2793	856	1	see	see	VERB
taxlaw-2793	856	2	andrew	andrew	PROPN
taxlaw-2793	856	3	w.	w.	PROPN
taxlaw-2793	856	4	needham	needham	PROPN
taxlaw-2793	856	5	&	&	CCONJ
taxlaw-2793	856	6	anita	anita	PROPN
taxlaw-2793	856	7	beth	beth	PROPN
taxlaw-2793	856	8	adams	adams	PROPN
taxlaw-2793	856	9	,	,	PUNCT
taxlaw-2793	856	10	private	private	ADJ
taxlaw-2793	856	11	equity	equity	NOUN
taxlaw-2793	856	12	funds	fund	NOUN
taxlaw-2793	856	13	,	,	PUNCT
taxlaw-2793	856	14	b.n.a	b.n.a	NOUN
taxlaw-2793	856	15	.	.	PUNCT
taxlaw-2793	856	16	tax	tax	PROPN
taxlaw-2793	856	17	mgmt	mgmt	PROPN
taxlaw-2793	856	18	.	.	PUNCT
taxlaw-2793	857	1	portfolio	portfolio	NOUN
taxlaw-2793	857	2	735	735	NUM
taxlaw-2793	857	3	at	at	ADP
taxlaw-2793	857	4	a-18	a-18	NOUN
taxlaw-2793	857	5	(	(	PUNCT
taxlaw-2793	857	6	2005	2005	NUM
taxlaw-2793	857	7	)	)	PUNCT
taxlaw-2793	857	8	.	.	PUNCT
taxlaw-2793	858	1	2010	2010	NUM
taxlaw-2793	858	2	]	]	PUNCT
taxlaw-2793	858	3	“	"	PUNCT
taxlaw-2793	858	4	establishme't	establishme't	PROPN
taxlaw-2793	858	5	”	"	PUNCT
taxlaw-2793	858	6	i	i	PRON
taxlaw-2793	858	7	'	'	PUNCT
taxlaw-2793	858	8	chi'ese	chi'ese	ADJ
taxlaw-2793	858	9	tax	tax	NOUN
taxlaw-2793	858	10	89	89	NUM
taxlaw-2793	858	11	the	the	DET
taxlaw-2793	858	12	issues	issue	NOUN
taxlaw-2793	858	13	we	we	PRON
taxlaw-2793	858	14	have	have	AUX
taxlaw-2793	858	15	discussed	discuss	VERB
taxlaw-2793	858	16	in	in	ADP
taxlaw-2793	858	17	any	any	DET
taxlaw-2793	858	18	fashion	fashion	NOUN
taxlaw-2793	858	19	like	like	ADP
taxlaw-2793	858	20	what	what	PRON
taxlaw-2793	858	21	we	we	PRON
taxlaw-2793	858	22	have	have	AUX
taxlaw-2793	858	23	done	do	VERB
taxlaw-2793	858	24	here	here	ADV
taxlaw-2793	858	25	.	.	PUNCT
taxlaw-2793	859	1	generally	generally	ADV
taxlaw-2793	859	2	,	,	PUNCT
taxlaw-2793	859	3	this	this	PRON
taxlaw-2793	859	4	is	be	AUX
taxlaw-2793	859	5	because	because	SCONJ
taxlaw-2793	859	6	tax	tax	NOUN
taxlaw-2793	859	7	authorities	authority	NOUN
taxlaw-2793	859	8	are	be	AUX
taxlaw-2793	859	9	guided	guide	VERB
taxlaw-2793	859	10	chiefly	chiefly	ADV
taxlaw-2793	859	11	by	by	ADP
taxlaw-2793	859	12	the	the	DET
taxlaw-2793	859	13	goal	goal	NOUN
taxlaw-2793	859	14	of	of	ADP
taxlaw-2793	859	15	revenue	revenue	NOUN
taxlaw-2793	859	16	preservation	preservation	NOUN
taxlaw-2793	859	17	,	,	PUNCT
taxlaw-2793	859	18	and	and	CCONJ
taxlaw-2793	859	19	taxpayers	taxpayer	NOUN
taxlaw-2793	859	20	by	by	ADP
taxlaw-2793	859	21	the	the	DET
taxlaw-2793	859	22	goal	goal	NOUN
taxlaw-2793	859	23	of	of	ADP
taxlaw-2793	859	24	minimizing	minimize	VERB
taxlaw-2793	859	25	tax	tax	NOUN
taxlaw-2793	859	26	,	,	PUNCT
taxlaw-2793	859	27	and	and	CCONJ
taxlaw-2793	859	28	these	these	DET
taxlaw-2793	859	29	conflicting	conflicting	ADJ
taxlaw-2793	859	30	goals	goal	NOUN
taxlaw-2793	859	31	can	can	AUX
taxlaw-2793	859	32	not	not	PART
taxlaw-2793	859	33	be	be	AUX
taxlaw-2793	859	34	resolved	resolve	VERB
taxlaw-2793	859	35	without	without	ADP
taxlaw-2793	859	36	policy	policy	NOUN
taxlaw-2793	859	37	and	and	CCONJ
taxlaw-2793	859	38	legal	legal	ADJ
taxlaw-2793	859	39	norms	norm	NOUN
taxlaw-2793	859	40	that	that	PRON
taxlaw-2793	859	41	show	show	VERB
taxlaw-2793	859	42	what	what	PRON
taxlaw-2793	859	43	is	be	AUX
taxlaw-2793	859	44	reasonable	reasonable	ADJ
taxlaw-2793	859	45	.	.	PUNCT
taxlaw-2793	860	1	more	more	ADV
taxlaw-2793	860	2	specifically	specifically	ADV
taxlaw-2793	860	3	,	,	PUNCT
taxlaw-2793	860	4	the	the	DET
taxlaw-2793	860	5	determination	determination	NOUN
taxlaw-2793	860	6	that	that	SCONJ
taxlaw-2793	860	7	some	some	DET
taxlaw-2793	860	8	activities	activity	NOUN
taxlaw-2793	860	9	might	might	AUX
taxlaw-2793	860	10	constitute	constitute	VERB
taxlaw-2793	860	11	production	production	NOUN
taxlaw-2793	860	12	or	or	CCONJ
taxlaw-2793	860	13	trade	trade	NOUN
taxlaw-2793	860	14	while	while	SCONJ
taxlaw-2793	860	15	others	other	NOUN
taxlaw-2793	860	16	do	do	AUX
taxlaw-2793	860	17	not	not	PART
taxlaw-2793	860	18	is	be	AUX
taxlaw-2793	860	19	exactly	exactly	ADV
taxlaw-2793	860	20	something	something	PRON
taxlaw-2793	860	21	that	that	PRON
taxlaw-2793	860	22	the	the	DET
taxlaw-2793	860	23	government	government	NOUN
taxlaw-2793	860	24	has	have	AUX
taxlaw-2793	860	25	largely	largely	ADV
taxlaw-2793	860	26	avoided	avoid	VERB
taxlaw-2793	860	27	doing	do	VERB
taxlaw-2793	860	28	so	so	ADV
taxlaw-2793	860	29	far	far	ADV
taxlaw-2793	860	30	in	in	ADP
taxlaw-2793	860	31	the	the	DET
taxlaw-2793	860	32	evolution	evolution	NOUN
taxlaw-2793	860	33	of	of	ADP
taxlaw-2793	860	34	the	the	DET
taxlaw-2793	860	35	concept	concept	NOUN
taxlaw-2793	860	36	of	of	ADP
taxlaw-2793	860	37	establishment	establishment	NOUN
taxlaw-2793	860	38	,	,	PUNCT
taxlaw-2793	860	39	as	as	SCONJ
taxlaw-2793	860	40	shown	show	VERB
taxlaw-2793	860	41	in	in	ADP
taxlaw-2793	860	42	our	our	PRON
taxlaw-2793	860	43	previous	previous	ADJ
taxlaw-2793	860	44	discussion.222	discussion.222	ADJ
taxlaw-2793	860	45	taxpayers	taxpayer	NOUN
taxlaw-2793	860	46	’	'	PUNCT
taxlaw-2793	860	47	acquiescence	acquiescence	NOUN
taxlaw-2793	860	48	in	in	ADP
taxlaw-2793	860	49	this	this	DET
taxlaw-2793	860	50	practice	practice	NOUN
taxlaw-2793	860	51	has	have	AUX
taxlaw-2793	860	52	arguably	arguably	ADV
taxlaw-2793	860	53	resulted	result	VERB
taxlaw-2793	860	54	in	in	ADP
taxlaw-2793	860	55	a	a	DET
taxlaw-2793	860	56	general	general	ADJ
taxlaw-2793	860	57	view	view	NOUN
taxlaw-2793	860	58	that	that	SCONJ
taxlaw-2793	860	59	there	there	PRON
taxlaw-2793	860	60	are	be	VERB
taxlaw-2793	860	61	no	no	DET
taxlaw-2793	860	62	norms	norm	NOUN
taxlaw-2793	860	63	in	in	ADP
taxlaw-2793	860	64	this	this	DET
taxlaw-2793	860	65	area.223	area.223	NOUN
taxlaw-2793	860	66	but	but	CCONJ
taxlaw-2793	860	67	clearly	clearly	ADV
taxlaw-2793	860	68	,	,	PUNCT
taxlaw-2793	860	69	it	it	PRON
taxlaw-2793	860	70	can	can	AUX
taxlaw-2793	860	71	not	not	PART
taxlaw-2793	860	72	be	be	AUX
taxlaw-2793	860	73	the	the	DET
taxlaw-2793	860	74	case	case	NOUN
taxlaw-2793	860	75	such	such	ADJ
taxlaw-2793	860	76	determination	determination	NOUN
taxlaw-2793	860	77	is	be	AUX
taxlaw-2793	860	78	required	require	VERB
taxlaw-2793	860	79	only	only	ADV
taxlaw-2793	860	80	in	in	ADP
taxlaw-2793	860	81	the	the	DET
taxlaw-2793	860	82	investment	investment	NOUN
taxlaw-2793	860	83	fund	fund	NOUN
taxlaw-2793	860	84	area	area	NOUN
taxlaw-2793	860	85	and	and	CCONJ
taxlaw-2793	860	86	not	not	PART
taxlaw-2793	860	87	in	in	ADP
taxlaw-2793	860	88	others	other	NOUN
taxlaw-2793	860	89	.	.	PUNCT
taxlaw-2793	861	1	conclusion	conclusion	NOUN
taxlaw-2793	861	2	this	this	DET
taxlaw-2793	861	3	article	article	NOUN
taxlaw-2793	861	4	has	have	AUX
taxlaw-2793	861	5	aimed	aim	VERB
taxlaw-2793	861	6	to	to	PART
taxlaw-2793	861	7	identify	identify	VERB
taxlaw-2793	861	8	and	and	CCONJ
taxlaw-2793	861	9	analyze	analyze	VERB
taxlaw-2793	861	10	some	some	PRON
taxlaw-2793	861	11	of	of	ADP
taxlaw-2793	861	12	the	the	DET
taxlaw-2793	861	13	basic	basic	ADJ
taxlaw-2793	861	14	concepts	concept	NOUN
taxlaw-2793	861	15	,	,	PUNCT
taxlaw-2793	861	16	principles	principle	NOUN
taxlaw-2793	861	17	,	,	PUNCT
taxlaw-2793	861	18	and	and	CCONJ
taxlaw-2793	861	19	policy	policy	NOUN
taxlaw-2793	861	20	considerations	consideration	NOUN
taxlaw-2793	861	21	that	that	PRON
taxlaw-2793	861	22	underlie	underlie	VERB
taxlaw-2793	861	23	and	and	CCONJ
taxlaw-2793	861	24	unify	unify	VERB
taxlaw-2793	861	25	a	a	DET
taxlaw-2793	861	26	number	number	NOUN
taxlaw-2793	861	27	of	of	ADP
taxlaw-2793	861	28	seemingly	seemingly	ADV
taxlaw-2793	861	29	disparate	disparate	ADJ
taxlaw-2793	861	30	and	and	CCONJ
taxlaw-2793	861	31	very	very	ADV
taxlaw-2793	861	32	practical	practical	ADJ
taxlaw-2793	861	33	issues	issue	NOUN
taxlaw-2793	861	34	in	in	ADP
taxlaw-2793	861	35	chinese	chinese	ADJ
taxlaw-2793	861	36	taxation	taxation	NOUN
taxlaw-2793	861	37	today	today	NOUN
taxlaw-2793	861	38	,	,	PUNCT
taxlaw-2793	861	39	such	such	ADJ
taxlaw-2793	861	40	as	as	ADP
taxlaw-2793	861	41	the	the	DET
taxlaw-2793	861	42	tax	tax	NOUN
taxlaw-2793	861	43	treatment	treatment	NOUN
taxlaw-2793	861	44	of	of	ADP
taxlaw-2793	861	45	onshore	onshore	ADJ
taxlaw-2793	861	46	investment	investment	NOUN
taxlaw-2793	861	47	funds	fund	NOUN
taxlaw-2793	861	48	,	,	PUNCT
taxlaw-2793	861	49	foreign	foreign	ADJ
taxlaw-2793	861	50	investment	investment	NOUN
taxlaw-2793	861	51	in	in	ADP
taxlaw-2793	861	52	real	real	ADJ
taxlaw-2793	861	53	estate	estate	NOUN
taxlaw-2793	861	54	,	,	PUNCT
taxlaw-2793	861	55	and	and	CCONJ
taxlaw-2793	861	56	qfiis	qfiis	NOUN
taxlaw-2793	861	57	.	.	PUNCT
taxlaw-2793	862	1	it	it	PRON
taxlaw-2793	862	2	does	do	AUX
taxlaw-2793	862	3	so	so	ADV
taxlaw-2793	862	4	first	first	ADV
taxlaw-2793	862	5	by	by	ADP
taxlaw-2793	862	6	highlighting	highlight	VERB
taxlaw-2793	862	7	some	some	DET
taxlaw-2793	862	8	fundamental	fundamental	ADJ
taxlaw-2793	862	9	trends	trend	NOUN
taxlaw-2793	862	10	that	that	PRON
taxlaw-2793	862	11	are	be	AUX
taxlaw-2793	862	12	likely	likely	ADJ
taxlaw-2793	862	13	to	to	PART
taxlaw-2793	862	14	lead	lead	VERB
taxlaw-2793	862	15	to	to	ADP
taxlaw-2793	862	16	paradigmatic	paradigmatic	ADJ
taxlaw-2793	862	17	changes	change	NOUN
taxlaw-2793	862	18	in	in	ADP
taxlaw-2793	862	19	chinese	chinese	PROPN
taxlaw-2793	862	20	inbound	inbound	PROPN
taxlaw-2793	862	21	taxation	taxation	NOUN
taxlaw-2793	862	22	.	.	PUNCT
taxlaw-2793	863	1	these	these	DET
taxlaw-2793	863	2	trends	trend	NOUN
taxlaw-2793	863	3	include	include	VERB
taxlaw-2793	863	4	a	a	DET
taxlaw-2793	863	5	gradual	gradual	ADJ
taxlaw-2793	863	6	but	but	CCONJ
taxlaw-2793	863	7	definite	definite	ADJ
taxlaw-2793	863	8	shift	shift	NOUN
taxlaw-2793	863	9	to	to	ADP
taxlaw-2793	863	10	a	a	DET
taxlaw-2793	863	11	more	more	ADV
taxlaw-2793	863	12	balanced	balanced	ADJ
taxlaw-2793	863	13	mix	mix	NOUN
taxlaw-2793	863	14	of	of	ADP
taxlaw-2793	863	15	inbound	inbound	ADJ
taxlaw-2793	863	16	direct	direct	ADJ
taxlaw-2793	863	17	and	and	CCONJ
taxlaw-2793	863	18	portfolio	portfolio	NOUN
taxlaw-2793	863	19	investment	investment	NOUN
taxlaw-2793	863	20	,	,	PUNCT
taxlaw-2793	863	21	as	as	ADV
taxlaw-2793	863	22	well	well	ADV
taxlaw-2793	863	23	as	as	ADP
taxlaw-2793	863	24	a	a	DET
taxlaw-2793	863	25	breach	breach	NOUN
taxlaw-2793	863	26	in	in	ADP
taxlaw-2793	863	27	the	the	DET
taxlaw-2793	863	28	traditional	traditional	ADJ
taxlaw-2793	863	29	bias	bias	NOUN
taxlaw-2793	863	30	against	against	ADP
taxlaw-2793	863	31	the	the	DET
taxlaw-2793	863	32	deployment	deployment	NOUN
taxlaw-2793	863	33	of	of	ADP
taxlaw-2793	863	34	noncorporate	noncorporate	ADJ
taxlaw-2793	863	35	business	business	NOUN
taxlaw-2793	863	36	forms	form	NOUN
taxlaw-2793	863	37	.	.	PUNCT
taxlaw-2793	864	1	in	in	ADP
taxlaw-2793	864	2	addition	addition	NOUN
taxlaw-2793	864	3	to	to	ADP
taxlaw-2793	864	4	identifying	identify	VERB
taxlaw-2793	864	5	the	the	DET
taxlaw-2793	864	6	directions	direction	NOUN
taxlaw-2793	864	7	in	in	ADP
taxlaw-2793	864	8	which	which	PRON
taxlaw-2793	864	9	chinese	chinese	ADJ
taxlaw-2793	864	10	inbound	inbound	ADJ
taxlaw-2793	864	11	taxation	taxation	NOUN
taxlaw-2793	864	12	is	be	AUX
taxlaw-2793	864	13	likely	likely	ADJ
taxlaw-2793	864	14	to	to	PART
taxlaw-2793	864	15	evolve	evolve	VERB
taxlaw-2793	864	16	,	,	PUNCT
taxlaw-2793	864	17	we	we	PRON
taxlaw-2793	864	18	have	have	AUX
taxlaw-2793	864	19	approached	approach	VERB
taxlaw-2793	864	20	the	the	DET
taxlaw-2793	864	21	legal	legal	ADJ
taxlaw-2793	864	22	issues	issue	NOUN
taxlaw-2793	864	23	involved	involve	VERB
taxlaw-2793	864	24	by	by	ADP
taxlaw-2793	864	25	taking	take	VERB
taxlaw-2793	864	26	seriously	seriously	ADV
taxlaw-2793	864	27	the	the	DET
taxlaw-2793	864	28	chinese	chinese	ADJ
taxlaw-2793	864	29	tax	tax	NOUN
taxlaw-2793	864	30	law	law	NOUN
taxlaw-2793	864	31	concept	concept	NOUN
taxlaw-2793	864	32	of	of	ADP
taxlaw-2793	864	33	establishment	establishment	NOUN
taxlaw-2793	864	34	.	.	PUNCT
taxlaw-2793	865	1	this	this	PRON
taxlaw-2793	865	2	has	have	AUX
taxlaw-2793	865	3	meant	mean	VERB
taxlaw-2793	865	4	two	two	NUM
taxlaw-2793	865	5	things	thing	NOUN
taxlaw-2793	865	6	.	.	PUNCT
taxlaw-2793	866	1	one	one	NUM
taxlaw-2793	866	2	is	be	AUX
taxlaw-2793	866	3	to	to	PART
taxlaw-2793	866	4	examine	examine	VERB
taxlaw-2793	866	5	systematically	systematically	ADV
taxlaw-2793	866	6	the	the	DET
taxlaw-2793	866	7	concept	concept	NOUN
taxlaw-2793	866	8	’s	’s	PART
taxlaw-2793	866	9	use	use	NOUN
taxlaw-2793	866	10	under	under	ADP
taxlaw-2793	866	11	existing	exist	VERB
taxlaw-2793	866	12	law	law	NOUN
taxlaw-2793	866	13	.	.	PUNCT
taxlaw-2793	867	1	the	the	DET
taxlaw-2793	867	2	other	other	ADJ
taxlaw-2793	867	3	is	be	AUX
taxlaw-2793	867	4	to	to	PART
taxlaw-2793	867	5	evaluate	evaluate	VERB
taxlaw-2793	867	6	this	this	DET
taxlaw-2793	867	7	use	use	NOUN
taxlaw-2793	867	8	,	,	PUNCT
taxlaw-2793	867	9	and	and	CCONJ
taxlaw-2793	867	10	its	its	PRON
taxlaw-2793	867	11	possible	possible	ADJ
taxlaw-2793	867	12	augmentation	augmentation	NOUN
taxlaw-2793	867	13	,	,	PUNCT
taxlaw-2793	867	14	not	not	PART
taxlaw-2793	867	15	primarily	primarily	ADV
taxlaw-2793	867	16	in	in	ADP
taxlaw-2793	867	17	light	light	NOUN
taxlaw-2793	867	18	of	of	ADP
taxlaw-2793	867	19	“	"	PUNCT
taxlaw-2793	867	20	international	international	ADJ
taxlaw-2793	867	21	norms	norm	NOUN
taxlaw-2793	867	22	”	"	PUNCT
taxlaw-2793	867	23	or	or	CCONJ
taxlaw-2793	867	24	concepts	concept	NOUN
taxlaw-2793	867	25	playing	play	VERB
taxlaw-2793	867	26	similar	similar	ADJ
taxlaw-2793	867	27	roles	role	NOUN
taxlaw-2793	867	28	in	in	ADP
taxlaw-2793	867	29	other	other	ADJ
taxlaw-2793	867	30	countries	country	NOUN
taxlaw-2793	867	31	’	'	PUNCT
taxlaw-2793	867	32	tax	tax	NOUN
taxlaw-2793	867	33	systems	system	NOUN
taxlaw-2793	867	34	,	,	PUNCT
taxlaw-2793	867	35	but	but	CCONJ
taxlaw-2793	867	36	in	in	ADP
taxlaw-2793	867	37	the	the	DET
taxlaw-2793	867	38	first	first	ADJ
taxlaw-2793	867	39	place	place	NOUN
taxlaw-2793	867	40	in	in	ADP
taxlaw-2793	867	41	light	light	NOUN
taxlaw-2793	867	42	of	of	ADP
taxlaw-2793	867	43	the	the	DET
taxlaw-2793	867	44	tax	tax	NOUN
taxlaw-2793	867	45	and	and	CCONJ
taxlaw-2793	867	46	regulatory	regulatory	ADJ
taxlaw-2793	867	47	policies	policy	NOUN
taxlaw-2793	867	48	china	china	PROPN
taxlaw-2793	867	49	may	may	AUX
taxlaw-2793	867	50	adopt	adopt	VERB
taxlaw-2793	867	51	in	in	ADP
taxlaw-2793	867	52	its	its	PRON
taxlaw-2793	867	53	own	own	ADJ
taxlaw-2793	867	54	unique	unique	ADJ
taxlaw-2793	867	55	circumstances	circumstance	NOUN
taxlaw-2793	867	56	.	.	PUNCT
taxlaw-2793	868	1	we	we	PRON
taxlaw-2793	868	2	have	have	AUX
taxlaw-2793	868	3	largely	largely	ADV
taxlaw-2793	868	4	stayed	stay	VERB
taxlaw-2793	868	5	away	away	ADV
taxlaw-2793	868	6	from	from	ADP
taxlaw-2793	868	7	the	the	DET
taxlaw-2793	868	8	treaty	treaty	NOUN
taxlaw-2793	868	9	concept	concept	NOUN
taxlaw-2793	868	10	of	of	ADP
taxlaw-2793	868	11	permanent	permanent	ADJ
taxlaw-2793	868	12	establishment	establishment	NOUN
taxlaw-2793	868	13	,	,	PUNCT
taxlaw-2793	868	14	or	or	CCONJ
taxlaw-2793	868	15	that	that	DET
taxlaw-2793	868	16	concept	concept	NOUN
taxlaw-2793	868	17	’s	’s	PART
taxlaw-2793	868	18	interpretation	interpretation	NOUN
taxlaw-2793	868	19	by	by	ADP
taxlaw-2793	868	20	chinese	chinese	ADJ
taxlaw-2793	868	21	authorities	authority	NOUN
taxlaw-2793	868	22	.	.	PUNCT
taxlaw-2793	869	1	although	although	SCONJ
taxlaw-2793	869	2	a	a	DET
taxlaw-2793	869	3	comparison	comparison	NOUN
taxlaw-2793	869	4	between	between	ADP
taxlaw-2793	869	5	the	the	DET
taxlaw-2793	869	6	domestic	domestic	ADJ
taxlaw-2793	869	7	law	law	NOUN
taxlaw-2793	869	8	and	and	CCONJ
taxlaw-2793	869	9	the	the	DET
taxlaw-2793	869	10	treaty	treaty	NOUN
taxlaw-2793	869	11	concept	concept	NOUN
taxlaw-2793	869	12	is	be	AUX
taxlaw-2793	869	13	no	no	ADV
taxlaw-2793	869	14	doubt	doubt	ADV
taxlaw-2793	869	15	useful	useful	ADJ
taxlaw-2793	869	16	,	,	PUNCT
taxlaw-2793	869	17	it	it	PRON
taxlaw-2793	869	18	is	be	AUX
taxlaw-2793	869	19	important	important	ADJ
taxlaw-2793	869	20	to	to	PART
taxlaw-2793	869	21	recognize	recognize	VERB
taxlaw-2793	869	22	,	,	PUNCT
taxlaw-2793	869	23	as	as	ADP
taxlaw-2793	869	24	a	a	DET
taxlaw-2793	869	25	fundamental	fundamental	ADJ
taxlaw-2793	869	26	matter	matter	NOUN
taxlaw-2793	869	27	,	,	PUNCT
taxlaw-2793	869	28	that	that	SCONJ
taxlaw-2793	869	29	the	the	DET
taxlaw-2793	869	30	domestic	domestic	ADJ
taxlaw-2793	869	31	law	law	NOUN
taxlaw-2793	869	32	concept	concept	NOUN
taxlaw-2793	869	33	may	may	AUX
taxlaw-2793	869	34	well	well	ADV
taxlaw-2793	869	35	follow	follow	VERB
taxlaw-2793	869	36	its	its	PRON
taxlaw-2793	869	37	own	own	ADJ
taxlaw-2793	869	38	logic	logic	NOUN
taxlaw-2793	869	39	.	.	PUNCT
taxlaw-2793	870	1	it	it	PRON
taxlaw-2793	870	2	is	be	AUX
taxlaw-2793	870	3	not	not	PART
taxlaw-2793	870	4	222	222	NUM
taxlaw-2793	870	5	.	.	PUNCT
taxlaw-2793	871	1	the	the	DET
taxlaw-2793	871	2	main	main	ADJ
taxlaw-2793	871	3	exception	exception	NOUN
taxlaw-2793	871	4	to	to	ADP
taxlaw-2793	871	5	this	this	PRON
taxlaw-2793	871	6	is	be	AUX
taxlaw-2793	871	7	guo	guo	PROPN
taxlaw-2793	871	8	shui	shui	PROPN
taxlaw-2793	871	9	fa	fa	PROPN
taxlaw-2793	872	1	[	[	X
taxlaw-2793	872	2	1996	1996	NUM
taxlaw-2793	872	3	]	]	PUNCT
taxlaw-2793	872	4	212	212	NUM
taxlaw-2793	872	5	and	and	CCONJ
taxlaw-2793	872	6	related	relate	VERB
taxlaw-2793	872	7	local	local	ADJ
taxlaw-2793	872	8	government	government	NOUN
taxlaw-2793	872	9	circulars	circular	NOUN
taxlaw-2793	872	10	.	.	PUNCT
taxlaw-2793	873	1	see	see	VERB
taxlaw-2793	873	2	supra	supra	PROPN
taxlaw-2793	873	3	notes	note	VERB
taxlaw-2793	873	4	109–19	109–19	NOUN
taxlaw-2793	873	5	and	and	CCONJ
taxlaw-2793	873	6	accompanying	accompany	VERB
taxlaw-2793	873	7	text	text	NOUN
taxlaw-2793	873	8	.	.	PUNCT
taxlaw-2793	874	1	223	223	NUM
taxlaw-2793	874	2	.	.	PUNCT
taxlaw-2793	875	1	see	see	VERB
taxlaw-2793	875	2	supra	supra	PROPN
taxlaw-2793	875	3	notes	note	NOUN
taxlaw-2793	875	4	155–56	155–56	PROPN
taxlaw-2793	875	5	and	and	CCONJ
taxlaw-2793	875	6	accompanying	accompany	VERB
taxlaw-2793	875	7	text	text	NOUN
taxlaw-2793	875	8	.	.	PUNCT
taxlaw-2793	876	1	90	90	NUM
taxlaw-2793	876	2	columbia	columbia	PROPN
taxlaw-2793	876	3	jour'al	jour'al	PROPN
taxlaw-2793	876	4	of	of	ADP
taxlaw-2793	876	5	tax	tax	NOUN
taxlaw-2793	876	6	law	law	NOUN
taxlaw-2793	876	7	[	[	X
taxlaw-2793	876	8	vol	vol	NOUN
taxlaw-2793	876	9	.	.	PUNCT
taxlaw-2793	877	1	1:46	1:46	NUM
taxlaw-2793	877	2	uncommon	uncommon	ADJ
taxlaw-2793	877	3	for	for	SCONJ
taxlaw-2793	877	4	practitioners	practitioner	NOUN
taxlaw-2793	877	5	of	of	ADP
taxlaw-2793	877	6	international	international	ADJ
taxlaw-2793	877	7	taxation	taxation	NOUN
taxlaw-2793	877	8	to	to	PART
taxlaw-2793	877	9	speak	speak	VERB
taxlaw-2793	877	10	,	,	PUNCT
taxlaw-2793	877	11	particularly	particularly	ADV
taxlaw-2793	877	12	in	in	ADP
taxlaw-2793	877	13	connection	connection	NOUN
taxlaw-2793	877	14	with	with	ADP
taxlaw-2793	877	15	jurisdictions	jurisdiction	NOUN
taxlaw-2793	877	16	not	not	PART
taxlaw-2793	877	17	their	their	PRON
taxlaw-2793	877	18	own	own	ADJ
taxlaw-2793	877	19	,	,	PUNCT
taxlaw-2793	877	20	of	of	ADP
taxlaw-2793	877	21	“	"	PUNCT
taxlaw-2793	877	22	permanent	permanent	ADJ
taxlaw-2793	877	23	establishment	establishment	NOUN
taxlaw-2793	877	24	”	"	PUNCT
taxlaw-2793	877	25	even	even	ADV
taxlaw-2793	877	26	when	when	SCONJ
taxlaw-2793	877	27	they	they	PRON
taxlaw-2793	877	28	are	be	AUX
taxlaw-2793	877	29	discussing	discuss	VERB
taxlaw-2793	877	30	whether	whether	SCONJ
taxlaw-2793	877	31	,	,	PUNCT
taxlaw-2793	877	32	under	under	ADP
taxlaw-2793	877	33	the	the	DET
taxlaw-2793	877	34	domestic	domestic	ADJ
taxlaw-2793	877	35	tax	tax	NOUN
taxlaw-2793	877	36	law	law	NOUN
taxlaw-2793	877	37	of	of	ADP
taxlaw-2793	877	38	a	a	DET
taxlaw-2793	877	39	host	host	NOUN
taxlaw-2793	877	40	country	country	NOUN
taxlaw-2793	877	41	,	,	PUNCT
taxlaw-2793	877	42	particular	particular	ADJ
taxlaw-2793	877	43	items	item	NOUN
taxlaw-2793	877	44	of	of	ADP
taxlaw-2793	877	45	income	income	NOUN
taxlaw-2793	877	46	may	may	AUX
taxlaw-2793	877	47	be	be	AUX
taxlaw-2793	877	48	subject	subject	ADJ
taxlaw-2793	877	49	to	to	ADP
taxlaw-2793	877	50	net	net	ADJ
taxlaw-2793	877	51	basis	basis	NOUN
taxlaw-2793	877	52	taxation	taxation	NOUN
taxlaw-2793	877	53	,	,	PUNCT
taxlaw-2793	877	54	and	and	CCONJ
taxlaw-2793	877	55	even	even	ADV
taxlaw-2793	877	56	when	when	SCONJ
taxlaw-2793	877	57	it	it	PRON
taxlaw-2793	877	58	can	can	AUX
taxlaw-2793	877	59	not	not	PART
taxlaw-2793	877	60	be	be	AUX
taxlaw-2793	877	61	assumed	assume	VERB
taxlaw-2793	877	62	that	that	SCONJ
taxlaw-2793	877	63	a	a	DET
taxlaw-2793	877	64	treaty	treaty	NOUN
taxlaw-2793	877	65	is	be	AUX
taxlaw-2793	877	66	applicable	applicable	ADJ
taxlaw-2793	877	67	.	.	PUNCT
taxlaw-2793	878	1	the	the	DET
taxlaw-2793	878	2	risk	risk	NOUN
taxlaw-2793	878	3	of	of	ADP
taxlaw-2793	878	4	being	be	AUX
taxlaw-2793	878	5	subject	subject	ADJ
taxlaw-2793	878	6	to	to	ADP
taxlaw-2793	878	7	net	net	ADJ
taxlaw-2793	878	8	-	-	PUNCT
taxlaw-2793	878	9	income	income	NOUN
taxlaw-2793	878	10	taxation	taxation	NOUN
taxlaw-2793	878	11	and	and	CCONJ
taxlaw-2793	878	12	return	return	VERB
taxlaw-2793	878	13	filing	filing	NOUN
taxlaw-2793	878	14	obligations	obligation	NOUN
taxlaw-2793	878	15	is	be	AUX
taxlaw-2793	878	16	sometimes	sometimes	ADV
taxlaw-2793	878	17	referred	refer	VERB
taxlaw-2793	878	18	to	to	ADP
taxlaw-2793	878	19	as	as	ADP
taxlaw-2793	878	20	“	"	PUNCT
taxlaw-2793	878	21	pe	pe	X
taxlaw-2793	878	22	risk	risk	NOUN
taxlaw-2793	878	23	.	.	PUNCT
taxlaw-2793	878	24	”	"	PUNCT
taxlaw-2793	879	1	while	while	SCONJ
taxlaw-2793	879	2	this	this	DET
taxlaw-2793	879	3	blurring	blurring	NOUN
taxlaw-2793	879	4	of	of	ADP
taxlaw-2793	879	5	domestic	domestic	ADJ
taxlaw-2793	879	6	law	law	NOUN
taxlaw-2793	879	7	concepts	concept	NOUN
taxlaw-2793	879	8	with	with	ADP
taxlaw-2793	879	9	the	the	DET
taxlaw-2793	879	10	treaty	treaty	NOUN
taxlaw-2793	879	11	concept	concept	NOUN
taxlaw-2793	879	12	may	may	AUX
taxlaw-2793	879	13	often	often	ADV
taxlaw-2793	879	14	serve	serve	VERB
taxlaw-2793	879	15	as	as	ADP
taxlaw-2793	879	16	convenient	convenient	ADJ
taxlaw-2793	879	17	shorthand	shorthand	NOUN
taxlaw-2793	879	18	,	,	PUNCT
taxlaw-2793	879	19	it	it	PRON
taxlaw-2793	879	20	may	may	AUX
taxlaw-2793	879	21	also	also	ADV
taxlaw-2793	879	22	imply	imply	VERB
taxlaw-2793	879	23	an	an	DET
taxlaw-2793	879	24	assumption	assumption	NOUN
taxlaw-2793	879	25	that	that	SCONJ
taxlaw-2793	879	26	there	there	PRON
taxlaw-2793	879	27	is	be	VERB
taxlaw-2793	879	28	one	one	NUM
taxlaw-2793	879	29	international	international	ADJ
taxlaw-2793	879	30	norm	norm	NOUN
taxlaw-2793	879	31	for	for	ADP
taxlaw-2793	879	32	designing	design	VERB
taxlaw-2793	879	33	two	two	NUM
taxlaw-2793	879	34	-	-	PUNCT
taxlaw-2793	879	35	tiered	tiere	VERB
taxlaw-2793	879	36	tax	tax	NOUN
taxlaw-2793	879	37	systems	system	NOUN
taxlaw-2793	879	38	for	for	ADP
taxlaw-2793	879	39	inbound	inbound	ADJ
taxlaw-2793	879	40	investment	investment	NOUN
taxlaw-2793	879	41	and	and	CCONJ
taxlaw-2793	879	42	that	that	SCONJ
taxlaw-2793	879	43	countries	country	NOUN
taxlaw-2793	879	44	merely	merely	ADV
taxlaw-2793	879	45	differ	differ	VERB
taxlaw-2793	879	46	in	in	ADP
taxlaw-2793	879	47	the	the	DET
taxlaw-2793	879	48	details	detail	NOUN
taxlaw-2793	879	49	in	in	ADP
taxlaw-2793	879	50	implementing	implement	VERB
taxlaw-2793	879	51	this	this	DET
taxlaw-2793	879	52	norm	norm	NOUN
taxlaw-2793	879	53	.	.	PUNCT
taxlaw-2793	880	1	we	we	PRON
taxlaw-2793	880	2	have	have	AUX
taxlaw-2793	880	3	not	not	PART
taxlaw-2793	880	4	made	make	VERB
taxlaw-2793	880	5	that	that	DET
taxlaw-2793	880	6	assumption	assumption	NOUN
taxlaw-2793	880	7	here	here	ADV
taxlaw-2793	880	8	,	,	PUNCT
taxlaw-2793	880	9	and	and	CCONJ
taxlaw-2793	880	10	our	our	PRON
taxlaw-2793	880	11	findings	finding	NOUN
taxlaw-2793	880	12	have	have	AUX
taxlaw-2793	880	13	shown	show	VERB
taxlaw-2793	880	14	that	that	SCONJ
taxlaw-2793	880	15	dispensing	dispense	VERB
taxlaw-2793	880	16	with	with	ADP
taxlaw-2793	880	17	such	such	DET
taxlaw-2793	880	18	an	an	DET
taxlaw-2793	880	19	assumption	assumption	NOUN
taxlaw-2793	880	20	facilitates	facilitate	VERB
taxlaw-2793	880	21	the	the	DET
taxlaw-2793	880	22	comprehension	comprehension	NOUN
taxlaw-2793	880	23	and	and	CCONJ
taxlaw-2793	880	24	analysis	analysis	NOUN
taxlaw-2793	880	25	of	of	ADP
taxlaw-2793	880	26	the	the	DET
taxlaw-2793	880	27	issues	issue	NOUN
taxlaw-2793	880	28	domestic	domestic	ADJ
taxlaw-2793	880	29	taxing	tax	VERB
taxlaw-2793	880	30	authorities	authority	NOUN
taxlaw-2793	880	31	face	face	VERB
taxlaw-2793	880	32	.	.	PUNCT