id	sid	tid	token	lemma	pos
taxlaw-2813	1	1	articles	article	NOUN
taxlaw-2813	1	2	cartelizing	cartelize	VERB
taxlaw-2813	1	3	taxes	taxis	NOUN
taxlaw-2813	1	4	:	:	PUNCT
taxlaw-2813	1	5	understanding	understand	VERB
taxlaw-2813	1	6	the	the	DET
taxlaw-2813	1	7	oecd	oecd	PROPN
taxlaw-2813	1	8	’s	’s	PART
taxlaw-2813	1	9	campaign	campaign	NOUN
taxlaw-2813	1	10	against	against	ADP
taxlaw-2813	1	11	“	"	PUNCT
taxlaw-2813	1	12	harmful	harmful	ADJ
taxlaw-2813	1	13	tax	tax	NOUN
taxlaw-2813	1	14	competition	competition	NOUN
taxlaw-2813	1	15	”	"	PUNCT
taxlaw-2813	1	16	andrew	andrew	PROPN
taxlaw-2813	1	17	p.	p.	PROPN
taxlaw-2813	1	18	morriss	morriss	PROPN
taxlaw-2813	2	1	*	*	PUNCT
taxlaw-2813	2	2	lotta	lotta	PROPN
taxlaw-2813	2	3	moberg	moberg	PROPN
taxlaw-2813	2	4	*	*	PROPN
taxlaw-2813	2	5	*	*	PUNCT
taxlaw-2813	2	6	abstract	abstract	PROPN
taxlaw-2813	2	7	formed	form	VERB
taxlaw-2813	2	8	in	in	ADP
taxlaw-2813	2	9	1961	1961	NUM
taxlaw-2813	2	10	to	to	PART
taxlaw-2813	2	11	promote	promote	VERB
taxlaw-2813	2	12	global	global	ADJ
taxlaw-2813	2	13	economic	economic	ADJ
taxlaw-2813	2	14	and	and	CCONJ
taxlaw-2813	2	15	social	social	ADJ
taxlaw-2813	2	16	well	well	ADV
taxlaw-2813	2	17	-	-	PUNCT
taxlaw-2813	2	18	being	being	NOUN
taxlaw-2813	2	19	,	,	PUNCT
taxlaw-2813	2	20	the	the	DET
taxlaw-2813	2	21	organisation	organisation	NOUN
taxlaw-2813	2	22	for	for	ADP
taxlaw-2813	2	23	economic	economic	ADJ
taxlaw-2813	2	24	co	co	NOUN
taxlaw-2813	2	25	-	-	NOUN
taxlaw-2813	2	26	operation	operation	NOUN
taxlaw-2813	2	27	and	and	CCONJ
taxlaw-2813	2	28	development	development	NOUN
taxlaw-2813	2	29	(	(	PUNCT
taxlaw-2813	2	30	oecd	oecd	PROPN
taxlaw-2813	2	31	)	)	PUNCT
taxlaw-2813	2	32	has	have	AUX
taxlaw-2813	2	33	become	become	VERB
taxlaw-2813	2	34	the	the	DET
taxlaw-2813	2	35	collective	collective	ADJ
taxlaw-2813	2	36	voice	voice	NOUN
taxlaw-2813	2	37	of	of	ADP
taxlaw-2813	2	38	rich	rich	ADJ
taxlaw-2813	2	39	countries	country	NOUN
taxlaw-2813	2	40	on	on	ADP
taxlaw-2813	2	41	international	international	ADJ
taxlaw-2813	2	42	tax	tax	NOUN
taxlaw-2813	2	43	issues	issue	NOUN
taxlaw-2813	2	44	.	.	PUNCT
taxlaw-2813	3	1	after	after	ADP
taxlaw-2813	3	2	an	an	DET
taxlaw-2813	3	3	initial	initial	ADJ
taxlaw-2813	3	4	focus	focus	NOUN
taxlaw-2813	3	5	on	on	ADP
taxlaw-2813	3	6	improving	improve	VERB
taxlaw-2813	3	7	commerce	commerce	NOUN
taxlaw-2813	3	8	through	through	ADP
taxlaw-2813	3	9	addressing	address	VERB
taxlaw-2813	3	10	double	double	ADJ
taxlaw-2813	3	11	taxation	taxation	NOUN
taxlaw-2813	3	12	issues	issue	NOUN
taxlaw-2813	3	13	,	,	PUNCT
taxlaw-2813	3	14	the	the	DET
taxlaw-2813	3	15	organization	organization	NOUN
taxlaw-2813	3	16	shifted	shift	VERB
taxlaw-2813	3	17	to	to	ADP
taxlaw-2813	3	18	a	a	DET
taxlaw-2813	3	19	focus	focus	NOUN
taxlaw-2813	3	20	on	on	ADP
taxlaw-2813	3	21	restricting	restrict	VERB
taxlaw-2813	3	22	tax	tax	NOUN
taxlaw-2813	3	23	competition	competition	NOUN
taxlaw-2813	3	24	and	and	CCONJ
taxlaw-2813	3	25	increasing	increase	VERB
taxlaw-2813	3	26	automatic	automatic	ADJ
taxlaw-2813	3	27	exchanges	exchange	NOUN
taxlaw-2813	3	28	of	of	ADP
taxlaw-2813	3	29	tax	tax	NOUN
taxlaw-2813	3	30	information	information	NOUN
taxlaw-2813	3	31	.	.	PUNCT
taxlaw-2813	4	1	in	in	ADP
taxlaw-2813	4	2	this	this	DET
taxlaw-2813	4	3	paper	paper	NOUN
taxlaw-2813	4	4	we	we	PRON
taxlaw-2813	4	5	analyze	analyze	VERB
taxlaw-2813	4	6	the	the	DET
taxlaw-2813	4	7	reasons	reason	NOUN
taxlaw-2813	4	8	for	for	ADP
taxlaw-2813	4	9	this	this	DET
taxlaw-2813	4	10	shift	shift	NOUN
taxlaw-2813	4	11	in	in	ADP
taxlaw-2813	4	12	policy	policy	NOUN
taxlaw-2813	4	13	focus	focus	NOUN
taxlaw-2813	4	14	.	.	PUNCT
taxlaw-2813	5	1	after	after	ADP
taxlaw-2813	5	2	describing	describe	VERB
taxlaw-2813	5	3	the	the	DET
taxlaw-2813	5	4	history	history	NOUN
taxlaw-2813	5	5	of	of	ADP
taxlaw-2813	5	6	the	the	DET
taxlaw-2813	5	7	oecd	oecd	PROPN
taxlaw-2813	5	8	’s	’s	PART
taxlaw-2813	5	9	work	work	NOUN
taxlaw-2813	5	10	on	on	ADP
taxlaw-2813	5	11	taxation	taxation	NOUN
taxlaw-2813	5	12	,	,	PUNCT
taxlaw-2813	5	13	we	we	PRON
taxlaw-2813	5	14	examine	examine	VERB
taxlaw-2813	5	15	the	the	DET
taxlaw-2813	5	16	oecd	oecd	PROPN
taxlaw-2813	5	17	’s	’s	PART
taxlaw-2813	5	18	project	project	NOUN
taxlaw-2813	5	19	against	against	ADP
taxlaw-2813	5	20	“	"	PUNCT
taxlaw-2813	5	21	harmful	harmful	ADJ
taxlaw-2813	5	22	tax	tax	NOUN
taxlaw-2813	5	23	competition	competition	NOUN
taxlaw-2813	5	24	”	"	PUNCT
taxlaw-2813	5	25	as	as	SCONJ
taxlaw-2813	5	26	it	it	PRON
taxlaw-2813	5	27	has	have	AUX
taxlaw-2813	5	28	played	play	VERB
taxlaw-2813	5	29	out	out	ADP
taxlaw-2813	5	30	since	since	SCONJ
taxlaw-2813	5	31	its	its	PRON
taxlaw-2813	5	32	launch	launch	NOUN
taxlaw-2813	5	33	in	in	ADP
taxlaw-2813	5	34	the	the	DET
taxlaw-2813	5	35	1990s	1990s	NUM
taxlaw-2813	5	36	.	.	PUNCT
taxlaw-2813	6	1	we	we	PRON
taxlaw-2813	6	2	analyze	analyze	VERB
taxlaw-2813	6	3	the	the	DET
taxlaw-2813	6	4	mechanisms	mechanism	NOUN
taxlaw-2813	6	5	behind	behind	ADP
taxlaw-2813	6	6	the	the	DET
taxlaw-2813	6	7	project	project	NOUN
taxlaw-2813	6	8	from	from	ADP
taxlaw-2813	6	9	a	a	DET
taxlaw-2813	6	10	public	public	ADJ
taxlaw-2813	6	11	choice	choice	NOUN
taxlaw-2813	6	12	perspective	perspective	NOUN
taxlaw-2813	6	13	.	.	PUNCT
taxlaw-2813	7	1	while	while	SCONJ
taxlaw-2813	7	2	typical	typical	ADJ
taxlaw-2813	7	3	economic	economic	ADJ
taxlaw-2813	7	4	models	model	NOUN
taxlaw-2813	7	5	portray	portray	VERB
taxlaw-2813	7	6	tax	tax	NOUN
taxlaw-2813	7	7	competition	competition	NOUN
taxlaw-2813	7	8	as	as	ADP
taxlaw-2813	7	9	a	a	DET
taxlaw-2813	7	10	prisoner	prisoner	NOUN
taxlaw-2813	7	11	’s	’s	PART
taxlaw-2813	7	12	dilemma	dilemma	NOUN
taxlaw-2813	7	13	between	between	ADP
taxlaw-2813	7	14	governments	government	NOUN
taxlaw-2813	7	15	,	,	PUNCT
taxlaw-2813	7	16	a	a	DET
taxlaw-2813	7	17	more	more	ADV
taxlaw-2813	7	18	powerful	powerful	ADJ
taxlaw-2813	7	19	perspective	perspective	NOUN
taxlaw-2813	7	20	is	be	AUX
taxlaw-2813	7	21	of	of	ADP
taxlaw-2813	7	22	the	the	DET
taxlaw-2813	7	23	incentives	incentive	NOUN
taxlaw-2813	7	24	of	of	ADP
taxlaw-2813	7	25	politicians	politician	NOUN
taxlaw-2813	7	26	and	and	CCONJ
taxlaw-2813	7	27	bureaucrats	bureaucrat	NOUN
taxlaw-2813	7	28	.	.	PUNCT
taxlaw-2813	8	1	we	we	PRON
taxlaw-2813	8	2	conclude	conclude	VERB
taxlaw-2813	8	3	that	that	SCONJ
taxlaw-2813	8	4	the	the	DET
taxlaw-2813	8	5	project	project	NOUN
taxlaw-2813	8	6	against	against	ADP
taxlaw-2813	8	7	tax	tax	NOUN
taxlaw-2813	8	8	competition	competition	NOUN
taxlaw-2813	8	9	is	be	AUX
taxlaw-2813	8	10	an	an	DET
taxlaw-2813	8	11	example	example	NOUN
taxlaw-2813	8	12	of	of	ADP
taxlaw-2813	8	13	the	the	DET
taxlaw-2813	8	14	interplay	interplay	NOUN
taxlaw-2813	8	15	between	between	ADP
taxlaw-2813	8	16	the	the	DET
taxlaw-2813	8	17	interests	interest	NOUN
taxlaw-2813	8	18	of	of	ADP
taxlaw-2813	8	19	politicians	politician	NOUN
taxlaw-2813	8	20	and	and	CCONJ
taxlaw-2813	8	21	international	international	ADJ
taxlaw-2813	8	22	bureaucrats	bureaucrat	NOUN
taxlaw-2813	8	23	.	.	PUNCT
taxlaw-2813	9	1	the	the	DET
taxlaw-2813	9	2	oecd	oecd	PROPN
taxlaw-2813	9	3	project	project	NOUN
taxlaw-2813	9	4	illustrates	illustrate	VERB
taxlaw-2813	9	5	the	the	DET
taxlaw-2813	9	6	role	role	NOUN
taxlaw-2813	9	7	that	that	PRON
taxlaw-2813	9	8	international	international	ADJ
taxlaw-2813	9	9	organizations	organization	NOUN
taxlaw-2813	9	10	play	play	VERB
taxlaw-2813	9	11	in	in	ADP
taxlaw-2813	9	12	competition	competition	NOUN
taxlaw-2813	9	13	among	among	ADP
taxlaw-2813	9	14	interest	interest	NOUN
taxlaw-2813	9	15	groups	group	NOUN
taxlaw-2813	9	16	.	.	PUNCT
taxlaw-2813	10	1	*	*	PUNCT
taxlaw-2813	10	2	d.	d.	PROPN
taxlaw-2813	10	3	paul	paul	PROPN
taxlaw-2813	10	4	jones	jones	PROPN
taxlaw-2813	10	5	,	,	PUNCT
taxlaw-2813	10	6	jr	jr	PROPN
taxlaw-2813	10	7	.	.	PROPN
taxlaw-2813	10	8	&	&	CCONJ
taxlaw-2813	10	9	charlene	charlene	PROPN
taxlaw-2813	10	10	a.	a.	PROPN
taxlaw-2813	10	11	jones	jones	PROPN
taxlaw-2813	10	12	chairholder	chairholder	PROPN
taxlaw-2813	10	13	in	in	ADP
taxlaw-2813	10	14	law	law	NOUN
taxlaw-2813	10	15	and	and	CCONJ
taxlaw-2813	10	16	professor	professor	NOUN
taxlaw-2813	10	17	of	of	ADP
taxlaw-2813	10	18	business	business	NOUN
taxlaw-2813	10	19	,	,	PUNCT
taxlaw-2813	10	20	university	university	NOUN
taxlaw-2813	10	21	of	of	ADP
taxlaw-2813	10	22	alabama	alabama	PROPN
taxlaw-2813	10	23	;	;	PUNCT
taxlaw-2813	10	24	research	research	NOUN
taxlaw-2813	10	25	scholar	scholar	NOUN
taxlaw-2813	10	26	,	,	PUNCT
taxlaw-2813	10	27	regulatory	regulatory	ADJ
taxlaw-2813	10	28	studies	study	NOUN
taxlaw-2813	10	29	center	center	NOUN
taxlaw-2813	10	30	,	,	PUNCT
taxlaw-2813	10	31	george	george	PROPN
taxlaw-2813	10	32	washington	washington	PROPN
taxlaw-2813	10	33	university	university	PROPN
taxlaw-2813	10	34	;	;	PUNCT
taxlaw-2813	10	35	senior	senior	ADJ
taxlaw-2813	10	36	scholar	scholar	NOUN
taxlaw-2813	10	37	at	at	ADP
taxlaw-2813	10	38	the	the	DET
taxlaw-2813	10	39	mercatus	mercatus	NOUN
taxlaw-2813	10	40	center	center	NOUN
taxlaw-2813	10	41	at	at	ADP
taxlaw-2813	10	42	george	george	PROPN
taxlaw-2813	10	43	mason	mason	PROPN
taxlaw-2813	10	44	university	university	PROPN
taxlaw-2813	10	45	,	,	PUNCT
taxlaw-2813	10	46	and	and	CCONJ
taxlaw-2813	10	47	senior	senior	ADJ
taxlaw-2813	10	48	fellow	fellow	NOUN
taxlaw-2813	10	49	,	,	PUNCT
taxlaw-2813	10	50	property	property	NOUN
taxlaw-2813	10	51	&	&	CCONJ
taxlaw-2813	10	52	environment	environment	PROPN
taxlaw-2813	10	53	research	research	NOUN
taxlaw-2813	10	54	center	center	PROPN
taxlaw-2813	10	55	,	,	PUNCT
taxlaw-2813	10	56	bozeman	bozeman	NOUN
taxlaw-2813	10	57	,	,	PUNCT
taxlaw-2813	10	58	montana	montana	PROPN
taxlaw-2813	10	59	.	.	PUNCT
taxlaw-2813	11	1	a.b	a.b	PROPN
taxlaw-2813	11	2	.	.	PROPN
taxlaw-2813	11	3	princeton	princeton	PROPN
taxlaw-2813	11	4	university	university	PROPN
taxlaw-2813	11	5	;	;	PUNCT
taxlaw-2813	11	6	j.d	j.d	PROPN
taxlaw-2813	11	7	.	.	PROPN
taxlaw-2813	11	8	,	,	PUNCT
taxlaw-2813	11	9	m.pub.aff	m.pub.aff	PROPN
taxlaw-2813	11	10	.	.	PROPN
taxlaw-2813	11	11	,	,	PUNCT
taxlaw-2813	11	12	university	university	PROPN
taxlaw-2813	11	13	of	of	ADP
taxlaw-2813	11	14	texas	texas	PROPN
taxlaw-2813	11	15	;	;	PUNCT
taxlaw-2813	11	16	ph.d	ph.d	PROPN
taxlaw-2813	11	17	.	.	PUNCT
taxlaw-2813	12	1	(	(	PUNCT
taxlaw-2813	12	2	economics	economics	PROPN
taxlaw-2813	12	3	)	)	PUNCT
taxlaw-2813	12	4	massachusetts	massachusetts	PROPN
taxlaw-2813	12	5	institute	institute	PROPN
taxlaw-2813	12	6	of	of	ADP
taxlaw-2813	12	7	technology	technology	PROPN
taxlaw-2813	12	8	.	.	PUNCT
taxlaw-2813	13	1	we	we	PRON
taxlaw-2813	13	2	thank	thank	VERB
taxlaw-2813	13	3	james	james	PROPN
taxlaw-2813	13	4	bryce	bryce	PROPN
taxlaw-2813	13	5	,	,	PUNCT
taxlaw-2813	13	6	charlotte	charlotte	PROPN
taxlaw-2813	13	7	ku	ku	PROPN
taxlaw-2813	13	8	,	,	PUNCT
taxlaw-2813	13	9	richard	richard	PROPN
taxlaw-2813	13	10	rahn	rahn	PROPN
taxlaw-2813	13	11	,	,	PUNCT
taxlaw-2813	13	12	and	and	CCONJ
taxlaw-2813	13	13	timothy	timothy	PROPN
taxlaw-2813	13	14	ridley	ridley	NOUN
taxlaw-2813	13	15	for	for	ADP
taxlaw-2813	13	16	helpful	helpful	ADJ
taxlaw-2813	13	17	comments	comment	NOUN
taxlaw-2813	13	18	.	.	PUNCT
taxlaw-2813	14	1	*	*	PUNCT
taxlaw-2813	14	2	*	*	PUNCT
taxlaw-2813	14	3	b.a	b.a	PROPN
taxlaw-2813	14	4	.	.	PROPN
taxlaw-2813	14	5	(	(	PUNCT
taxlaw-2813	14	6	economics	economics	PROPN
taxlaw-2813	14	7	)	)	PUNCT
taxlaw-2813	14	8	,	,	PUNCT
taxlaw-2813	14	9	lund	lund	PROPN
taxlaw-2813	14	10	university	university	PROPN
taxlaw-2813	14	11	;	;	PUNCT
taxlaw-2813	14	12	ph.d	ph.d	PROPN
taxlaw-2813	14	13	.	.	PROPN
taxlaw-2813	14	14	student	student	PROPN
taxlaw-2813	14	15	(	(	PUNCT
taxlaw-2813	14	16	economics	economics	PROPN
taxlaw-2813	14	17	)	)	PUNCT
taxlaw-2813	14	18	,	,	PUNCT
taxlaw-2813	14	19	george	george	PROPN
taxlaw-2813	14	20	mason	mason	PROPN
taxlaw-2813	14	21	university	university	PROPN
taxlaw-2813	14	22	.	.	PROPN
taxlaw-2813	15	1	2	2	NUM
taxlaw-2813	15	2	columbia	columbia	PROPN
taxlaw-2813	15	3	journal	journal	NOUN
taxlaw-2813	15	4	of	of	ADP
taxlaw-2813	15	5	tax	tax	NOUN
taxlaw-2813	15	6	law	law	NOUN
taxlaw-2813	15	7	[	[	X
taxlaw-2813	15	8	vol.4:1	vol.4:1	PROPN
taxlaw-2813	15	9	i.	i.	NOUN
taxlaw-2813	15	10	introduction	introduction	NOUN
taxlaw-2813	15	11	........................................................................................................	........................................................................................................	PROPN
taxlaw-2813	15	12	3	3	NUM
taxlaw-2813	15	13	ii	ii	NOUN
taxlaw-2813	15	14	.	.	PUNCT
taxlaw-2813	16	1	jurisdictional	jurisdictional	ADJ
taxlaw-2813	16	2	competition	competition	NOUN
taxlaw-2813	16	3	as	as	ADP
taxlaw-2813	16	4	a	a	DET
taxlaw-2813	16	5	framework	framework	NOUN
taxlaw-2813	16	6	for	for	ADP
taxlaw-2813	16	7	tax	tax	NOUN
taxlaw-2813	16	8	competition	competition	NOUN
taxlaw-2813	16	9	...........................................................................................................	...........................................................................................................	PUNCT
taxlaw-2813	17	1	5	5	NUM
taxlaw-2813	17	2	iii	iii	NOUN
taxlaw-2813	17	3	.	.	PUNCT
taxlaw-2813	18	1	the	the	DET
taxlaw-2813	18	2	evolution	evolution	NOUN
taxlaw-2813	18	3	of	of	ADP
taxlaw-2813	18	4	the	the	DET
taxlaw-2813	18	5	international	international	ADJ
taxlaw-2813	18	6	tax	tax	NOUN
taxlaw-2813	18	7	cooperation	cooperation	NOUN
taxlaw-2813	18	8	..............	..............	PUNCT
taxlaw-2813	18	9	15	15	NUM
taxlaw-2813	18	10	a.	a.	NOUN
taxlaw-2813	18	11	the	the	DET
taxlaw-2813	18	12	era	era	NOUN
taxlaw-2813	18	13	of	of	ADP
taxlaw-2813	18	14	technical	technical	ADJ
taxlaw-2813	18	15	expertise	expertise	NOUN
taxlaw-2813	18	16	............................................................................	............................................................................	PUNCT
taxlaw-2813	18	17	15	15	NUM
taxlaw-2813	18	18	b.	b.	NOUN
taxlaw-2813	18	19	the	the	DET
taxlaw-2813	18	20	growth	growth	NOUN
taxlaw-2813	18	21	of	of	ADP
taxlaw-2813	18	22	tax	tax	NOUN
taxlaw-2813	18	23	competition	competition	NOUN
taxlaw-2813	18	24	..........................................................................	..........................................................................	PUNCT
taxlaw-2813	18	25	23	23	NUM
taxlaw-2813	18	26	iv	iv	NOUN
taxlaw-2813	18	27	.	.	PUNCT
taxlaw-2813	19	1	the	the	DET
taxlaw-2813	19	2	international	international	ADJ
taxlaw-2813	19	3	fight	fight	NOUN
taxlaw-2813	19	4	agasint	agasint	VERB
taxlaw-2813	19	5	tax	tax	NOUN
taxlaw-2813	19	6	competition	competition	NOUN
taxlaw-2813	19	7	......................	......................	PUNCT
taxlaw-2813	20	1	33	33	NUM
taxlaw-2813	20	2	a.	a.	NOUN
taxlaw-2813	20	3	changing	change	VERB
taxlaw-2813	20	4	the	the	DET
taxlaw-2813	20	5	agenda	agenda	NOUN
taxlaw-2813	20	6	...........................................................................................	...........................................................................................	PUNCT
taxlaw-2813	20	7	33	33	NUM
taxlaw-2813	20	8	b.	b.	NOUN
taxlaw-2813	20	9	policy	policy	NOUN
taxlaw-2813	20	10	entrepreneurship	entrepreneurship	NOUN
taxlaw-2813	20	11	and	and	CCONJ
taxlaw-2813	20	12	cartelization	cartelization	NOUN
taxlaw-2813	20	13	..........................................................	..........................................................	PUNCT
taxlaw-2813	20	14	39	39	NUM
taxlaw-2813	20	15	c.	c.	NOUN
taxlaw-2813	20	16	the	the	DET
taxlaw-2813	20	17	impact	impact	NOUN
taxlaw-2813	20	18	of	of	ADP
taxlaw-2813	20	19	cartelization	cartelization	NOUN
taxlaw-2813	20	20	.................................................................................	.................................................................................	PUNCT
taxlaw-2813	20	21	48	48	NUM
taxlaw-2813	20	22	v.	v.	ADP
taxlaw-2813	20	23	cartelization	cartelization	NOUN
taxlaw-2813	20	24	and	and	CCONJ
taxlaw-2813	20	25	competition	competition	NOUN
taxlaw-2813	20	26	...............................................................	...............................................................	PUNCT
taxlaw-2813	20	27	56	56	NUM
taxlaw-2813	20	28	a.	a.	NOUN
taxlaw-2813	20	29	the	the	DET
taxlaw-2813	20	30	public	public	ADJ
taxlaw-2813	20	31	interest	interest	NOUN
taxlaw-2813	20	32	explanation	explanation	NOUN
taxlaw-2813	20	33	...........................................................................	...........................................................................	PUNCT
taxlaw-2813	20	34	56	56	NUM
taxlaw-2813	20	35	b.	b.	X
taxlaw-2813	21	1	the	the	DET
taxlaw-2813	21	2	cartel	cartel	NOUN
taxlaw-2813	21	3	explanation	explanation	NOUN
taxlaw-2813	21	4	........................................................................................	........................................................................................	PUNCT
taxlaw-2813	21	5	56	56	NUM
taxlaw-2813	21	6	c.	c.	NOUN
taxlaw-2813	21	7	the	the	DET
taxlaw-2813	21	8	bureaucratic	bureaucratic	ADJ
taxlaw-2813	21	9	explanation	explanation	NOUN
taxlaw-2813	21	10	.............................................................................	.............................................................................	PUNCT
taxlaw-2813	21	11	57	57	NUM
taxlaw-2813	21	12	d.	d.	NOUN
taxlaw-2813	21	13	conclusion	conclusion	NOUN
taxlaw-2813	21	14	...........................................................................................................	...........................................................................................................	PUNCT
taxlaw-2813	22	1	58	58	NUM
taxlaw-2813	22	2	appendix	appendix	NOUN
taxlaw-2813	22	3	.......................................................................................................................	.......................................................................................................................	PUNCT
taxlaw-2813	22	4	64	64	NUM
taxlaw-2813	22	5	2012	2012	NUM
taxlaw-2813	22	6	]	]	PUNCT
taxlaw-2813	22	7	cartelizing	cartelize	VERB
taxlaw-2813	22	8	taxes	taxis	NOUN
taxlaw-2813	22	9	3	3	NUM
taxlaw-2813	22	10	i.	i.	NOUN
taxlaw-2813	22	11	introduction	introduction	NOUN
taxlaw-2813	22	12	the	the	DET
taxlaw-2813	22	13	organisation	organisation	NOUN
taxlaw-2813	22	14	for	for	ADP
taxlaw-2813	22	15	economic	economic	ADJ
taxlaw-2813	22	16	co	co	NOUN
taxlaw-2813	22	17	-	-	NOUN
taxlaw-2813	22	18	operation	operation	NOUN
taxlaw-2813	22	19	and	and	CCONJ
taxlaw-2813	22	20	development	development	NOUN
taxlaw-2813	22	21	(	(	PUNCT
taxlaw-2813	22	22	oecd	oecd	PROPN
taxlaw-2813	22	23	)	)	PUNCT
taxlaw-2813	22	24	was	be	AUX
taxlaw-2813	22	25	formed	form	VERB
taxlaw-2813	22	26	in	in	ADP
taxlaw-2813	22	27	1961	1961	NUM
taxlaw-2813	22	28	“	"	PUNCT
taxlaw-2813	22	29	to	to	PART
taxlaw-2813	22	30	promote	promote	VERB
taxlaw-2813	22	31	policies	policy	NOUN
taxlaw-2813	22	32	that	that	PRON
taxlaw-2813	22	33	will	will	AUX
taxlaw-2813	22	34	improve	improve	VERB
taxlaw-2813	22	35	the	the	DET
taxlaw-2813	22	36	economic	economic	ADJ
taxlaw-2813	22	37	and	and	CCONJ
taxlaw-2813	22	38	social	social	ADJ
taxlaw-2813	22	39	well	well	ADV
taxlaw-2813	22	40	-	-	PUNCT
taxlaw-2813	22	41	being	being	NOUN
taxlaw-2813	22	42	of	of	ADP
taxlaw-2813	22	43	people	people	NOUN
taxlaw-2813	22	44	around	around	ADP
taxlaw-2813	22	45	the	the	DET
taxlaw-2813	22	46	world	world	NOUN
taxlaw-2813	22	47	.	.	PUNCT
taxlaw-2813	22	48	”1	”1	PUNCT
taxlaw-2813	23	1	since	since	SCONJ
taxlaw-2813	23	2	then	then	ADV
taxlaw-2813	23	3	,	,	PUNCT
taxlaw-2813	23	4	the	the	DET
taxlaw-2813	23	5	oecd	oecd	PROPN
taxlaw-2813	23	6	has	have	AUX
taxlaw-2813	23	7	become	become	VERB
taxlaw-2813	23	8	one	one	NUM
taxlaw-2813	23	9	of	of	ADP
taxlaw-2813	23	10	the	the	DET
taxlaw-2813	23	11	world	world	NOUN
taxlaw-2813	23	12	’s	’s	PART
taxlaw-2813	23	13	most	most	ADV
taxlaw-2813	23	14	respected	respected	ADJ
taxlaw-2813	23	15	and	and	CCONJ
taxlaw-2813	23	16	influential	influential	ADJ
taxlaw-2813	23	17	organizations	organization	NOUN
taxlaw-2813	23	18	.	.	PUNCT
taxlaw-2813	24	1	anne	anne	PROPN
taxlaw-2813	24	2	-	-	PUNCT
taxlaw-2813	24	3	marie	marie	PROPN
taxlaw-2813	24	4	slaughter	slaughter	PROPN
taxlaw-2813	24	5	describes	describe	VERB
taxlaw-2813	24	6	the	the	DET
taxlaw-2813	24	7	oecd	oecd	PROPN
taxlaw-2813	24	8	as	as	ADP
taxlaw-2813	24	9	“	"	PUNCT
taxlaw-2813	24	10	the	the	DET
taxlaw-2813	24	11	quintessential	quintessential	ADJ
taxlaw-2813	24	12	host	host	NOUN
taxlaw-2813	24	13	of	of	ADP
taxlaw-2813	24	14	transgovernmental	transgovernmental	ADJ
taxlaw-2813	24	15	regulatory	regulatory	ADJ
taxlaw-2813	24	16	networks	network	NOUN
taxlaw-2813	24	17	,	,	PUNCT
taxlaw-2813	24	18	as	as	ADV
taxlaw-2813	24	19	well	well	ADV
taxlaw-2813	24	20	as	as	ADP
taxlaw-2813	24	21	a	a	DET
taxlaw-2813	24	22	catalyst	catalyst	NOUN
taxlaw-2813	24	23	for	for	ADP
taxlaw-2813	24	24	their	their	PRON
taxlaw-2813	24	25	creation	creation	NOUN
taxlaw-2813	24	26	.	.	PUNCT
taxlaw-2813	24	27	”2	”2	PUNCT
taxlaw-2813	25	1	in	in	ADP
taxlaw-2813	25	2	particular	particular	ADJ
taxlaw-2813	25	3	,	,	PUNCT
taxlaw-2813	25	4	the	the	DET
taxlaw-2813	25	5	oecd	oecd	PROPN
taxlaw-2813	25	6	became	become	VERB
taxlaw-2813	25	7	the	the	DET
taxlaw-2813	25	8	main	main	ADJ
taxlaw-2813	25	9	multilateral	multilateral	ADJ
taxlaw-2813	25	10	forum	forum	NOUN
taxlaw-2813	25	11	on	on	ADP
taxlaw-2813	25	12	tax	tax	NOUN
taxlaw-2813	25	13	issues	issue	NOUN
taxlaw-2813	25	14	through	through	ADP
taxlaw-2813	25	15	its	its	PRON
taxlaw-2813	25	16	work	work	NOUN
taxlaw-2813	25	17	on	on	ADP
taxlaw-2813	25	18	solving	solve	VERB
taxlaw-2813	25	19	double	double	ADJ
taxlaw-2813	25	20	taxation	taxation	NOUN
taxlaw-2813	25	21	problems	problem	NOUN
taxlaw-2813	25	22	caused	cause	VERB
taxlaw-2813	25	23	by	by	ADP
taxlaw-2813	25	24	the	the	DET
taxlaw-2813	25	25	impact	impact	NOUN
taxlaw-2813	25	26	of	of	ADP
taxlaw-2813	25	27	differences	difference	NOUN
taxlaw-2813	25	28	across	across	ADP
taxlaw-2813	25	29	tax	tax	NOUN
taxlaw-2813	25	30	systems	system	NOUN
taxlaw-2813	25	31	on	on	ADP
taxlaw-2813	25	32	entities	entity	NOUN
taxlaw-2813	25	33	and	and	CCONJ
taxlaw-2813	25	34	individuals	individual	NOUN
taxlaw-2813	25	35	operating	operate	VERB
taxlaw-2813	25	36	in	in	ADP
taxlaw-2813	25	37	more	more	ADJ
taxlaw-2813	25	38	than	than	ADP
taxlaw-2813	25	39	one	one	NUM
taxlaw-2813	25	40	jurisdiction.3	jurisdiction.3	NOUN
taxlaw-2813	25	41	the	the	DET
taxlaw-2813	25	42	oecd	oecd	PROPN
taxlaw-2813	25	43	serves	serve	VERB
taxlaw-2813	25	44	as	as	ADP
taxlaw-2813	25	45	a	a	DET
taxlaw-2813	25	46	means	means	NOUN
taxlaw-2813	25	47	for	for	ADP
taxlaw-2813	25	48	the	the	DET
taxlaw-2813	25	49	united	united	PROPN
taxlaw-2813	25	50	states	states	PROPN
taxlaw-2813	25	51	and	and	CCONJ
taxlaw-2813	25	52	europe	europe	PROPN
taxlaw-2813	25	53	“	"	PUNCT
taxlaw-2813	25	54	to	to	PART
taxlaw-2813	25	55	dominate	dominate	VERB
taxlaw-2813	25	56	a	a	DET
taxlaw-2813	25	57	virtually	virtually	ADV
taxlaw-2813	25	58	impervious	impervious	ADJ
taxlaw-2813	25	59	institutional	institutional	ADJ
taxlaw-2813	25	60	architecture	architecture	NOUN
taxlaw-2813	25	61	of	of	ADP
taxlaw-2813	25	62	tax	tax	NOUN
taxlaw-2813	25	63	policymaking	policymaking	NOUN
taxlaw-2813	25	64	.	.	PUNCT
taxlaw-2813	25	65	.	.	PUNCT
taxlaw-2813	26	1	.”4	.”4	VERB
taxlaw-2813	27	1	this	this	DET
taxlaw-2813	27	2	mission	mission	NOUN
taxlaw-2813	27	3	expanded	expand	VERB
taxlaw-2813	27	4	significantly	significantly	ADV
taxlaw-2813	27	5	over	over	ADP
taxlaw-2813	27	6	time	time	NOUN
taxlaw-2813	27	7	as	as	ADP
taxlaw-2813	27	8	a	a	DET
taxlaw-2813	27	9	focus	focus	NOUN
taxlaw-2813	27	10	on	on	ADP
taxlaw-2813	27	11	preventing	prevent	VERB
taxlaw-2813	27	12	double	double	ADJ
taxlaw-2813	27	13	taxation	taxation	NOUN
taxlaw-2813	27	14	shifted	shift	VERB
taxlaw-2813	27	15	to	to	ADP
taxlaw-2813	27	16	an	an	DET
taxlaw-2813	27	17	effort	effort	NOUN
taxlaw-2813	27	18	to	to	PART
taxlaw-2813	27	19	restrict	restrict	VERB
taxlaw-2813	27	20	“	"	PUNCT
taxlaw-2813	27	21	harmful	harmful	ADJ
taxlaw-2813	27	22	”	"	PUNCT
taxlaw-2813	27	23	tax	tax	NOUN
taxlaw-2813	27	24	competition	competition	NOUN
taxlaw-2813	27	25	on	on	ADP
taxlaw-2813	27	26	rates	rate	NOUN
taxlaw-2813	27	27	among	among	ADP
taxlaw-2813	27	28	jurisdictions	jurisdiction	NOUN
taxlaw-2813	27	29	.	.	PUNCT
taxlaw-2813	28	1	the	the	DET
taxlaw-2813	28	2	oecd	oecd	PROPN
taxlaw-2813	28	3	began	begin	VERB
taxlaw-2813	28	4	to	to	PART
taxlaw-2813	28	5	seek	seek	VERB
taxlaw-2813	28	6	to	to	PART
taxlaw-2813	28	7	restrain	restrain	VERB
taxlaw-2813	28	8	both	both	DET
taxlaw-2813	28	9	member	member	NOUN
taxlaw-2813	28	10	and	and	CCONJ
taxlaw-2813	28	11	non	non	ADJ
taxlaw-2813	28	12	-	-	ADJ
taxlaw-2813	28	13	member	member	ADJ
taxlaw-2813	28	14	countries	country	NOUN
taxlaw-2813	28	15	from	from	ADP
taxlaw-2813	28	16	lowering	lower	VERB
taxlaw-2813	28	17	taxes	taxis	NOUN
taxlaw-2813	28	18	and	and	CCONJ
taxlaw-2813	28	19	to	to	PART
taxlaw-2813	28	20	encourage	encourage	VERB
taxlaw-2813	28	21	lower	low	ADJ
taxlaw-2813	28	22	tax	tax	NOUN
taxlaw-2813	28	23	jurisdictions	jurisdiction	NOUN
taxlaw-2813	28	24	to	to	PART
taxlaw-2813	28	25	raise	raise	VERB
taxlaw-2813	28	26	their	their	PRON
taxlaw-2813	28	27	rates	rate	NOUN
taxlaw-2813	28	28	.	.	PUNCT
taxlaw-2813	29	1	this	this	PRON
taxlaw-2813	29	2	represented	represent	VERB
taxlaw-2813	29	3	a	a	DET
taxlaw-2813	29	4	substantial	substantial	ADJ
taxlaw-2813	29	5	departure	departure	NOUN
taxlaw-2813	29	6	from	from	ADP
taxlaw-2813	29	7	its	its	PRON
taxlaw-2813	29	8	earlier	early	ADJ
taxlaw-2813	29	9	focus	focus	NOUN
taxlaw-2813	29	10	on	on	ADP
taxlaw-2813	29	11	finding	find	VERB
taxlaw-2813	29	12	solutions	solution	NOUN
taxlaw-2813	29	13	to	to	ADP
taxlaw-2813	29	14	the	the	DET
taxlaw-2813	29	15	problems	problem	NOUN
taxlaw-2813	29	16	caused	cause	VERB
taxlaw-2813	29	17	by	by	ADP
taxlaw-2813	29	18	differences	difference	NOUN
taxlaw-2813	29	19	in	in	ADP
taxlaw-2813	29	20	national	national	ADJ
taxlaw-2813	29	21	tax	tax	NOUN
taxlaw-2813	29	22	systems.5	systems.5	NOUN
taxlaw-2813	29	23	the	the	DET
taxlaw-2813	29	24	change	change	NOUN
taxlaw-2813	29	25	in	in	ADP
taxlaw-2813	29	26	focus	focus	NOUN
taxlaw-2813	29	27	is	be	AUX
taxlaw-2813	29	28	important	important	ADJ
taxlaw-2813	29	29	because	because	SCONJ
taxlaw-2813	29	30	if	if	SCONJ
taxlaw-2813	29	31	the	the	DET
taxlaw-2813	29	32	oecd	oecd	PROPN
taxlaw-2813	29	33	is	be	AUX
taxlaw-2813	29	34	successful	successful	ADJ
taxlaw-2813	29	35	in	in	ADP
taxlaw-2813	29	36	its	its	PRON
taxlaw-2813	29	37	efforts	effort	NOUN
taxlaw-2813	29	38	,	,	PUNCT
taxlaw-2813	29	39	jurisdictions	jurisdiction	NOUN
taxlaw-2813	29	40	will	will	AUX
taxlaw-2813	29	41	have	have	AUX
taxlaw-2813	29	42	ceded	cede	VERB
taxlaw-2813	29	43	an	an	DET
taxlaw-2813	29	44	important	important	ADJ
taxlaw-2813	29	45	aspect	aspect	NOUN
taxlaw-2813	29	46	of	of	ADP
taxlaw-2813	29	47	policy	policy	NOUN
taxlaw-2813	29	48	autonomy	autonomy	NOUN
taxlaw-2813	29	49	and	and	CCONJ
taxlaw-2813	29	50	sovereignty	sovereignty	NOUN
taxlaw-2813	29	51	to	to	ADP
taxlaw-2813	29	52	an	an	DET
taxlaw-2813	29	53	international	international	ADJ
taxlaw-2813	29	54	forum	forum	NOUN
taxlaw-2813	29	55	dominated	dominate	VERB
taxlaw-2813	29	56	by	by	ADP
taxlaw-2813	29	57	a	a	DET
taxlaw-2813	29	58	small	small	ADJ
taxlaw-2813	29	59	group	group	NOUN
taxlaw-2813	29	60	of	of	ADP
taxlaw-2813	29	61	industrialized	industrialize	VERB
taxlaw-2813	29	62	economies	economy	NOUN
taxlaw-2813	29	63	with	with	ADP
taxlaw-2813	29	64	relatively	relatively	ADV
taxlaw-2813	29	65	high	high	ADJ
taxlaw-2813	29	66	tax	tax	NOUN
taxlaw-2813	29	67	rates	rate	NOUN
taxlaw-2813	29	68	.	.	PUNCT
taxlaw-2813	30	1	domestic	domestic	ADJ
taxlaw-2813	30	2	policy	policy	NOUN
taxlaw-2813	30	3	decisions	decision	NOUN
taxlaw-2813	30	4	constrained	constrain	VERB
taxlaw-2813	30	5	by	by	ADP
taxlaw-2813	30	6	competition	competition	NOUN
taxlaw-2813	30	7	among	among	ADP
taxlaw-2813	30	8	jurisdictions	jurisdiction	NOUN
taxlaw-2813	30	9	to	to	PART
taxlaw-2813	30	10	attract	attract	VERB
taxlaw-2813	30	11	capital	capital	NOUN
taxlaw-2813	30	12	will	will	AUX
taxlaw-2813	30	13	be	be	AUX
taxlaw-2813	30	14	transformed	transform	VERB
taxlaw-2813	30	15	into	into	ADP
taxlaw-2813	30	16	international	international	ADJ
taxlaw-2813	30	17	decisions	decision	NOUN
taxlaw-2813	30	18	dominated	dominate	VERB
taxlaw-2813	30	19	by	by	ADP
taxlaw-2813	30	20	a	a	DET
taxlaw-2813	30	21	cartel	cartel	NOUN
taxlaw-2813	30	22	of	of	ADP
taxlaw-2813	30	23	wealthy	wealthy	ADJ
taxlaw-2813	30	24	nations	nation	NOUN
taxlaw-2813	30	25	.	.	PUNCT
taxlaw-2813	31	1	in	in	ADP
taxlaw-2813	31	2	this	this	DET
taxlaw-2813	31	3	paper	paper	NOUN
taxlaw-2813	31	4	,	,	PUNCT
taxlaw-2813	31	5	we	we	PRON
taxlaw-2813	31	6	explore	explore	VERB
taxlaw-2813	31	7	the	the	DET
taxlaw-2813	31	8	evolution	evolution	NOUN
taxlaw-2813	31	9	of	of	ADP
taxlaw-2813	31	10	developed	develop	VERB
taxlaw-2813	31	11	countries	country	NOUN
taxlaw-2813	31	12	’	'	PUNCT
taxlaw-2813	31	13	international	international	ADJ
taxlaw-2813	31	14	cooperation	cooperation	NOUN
taxlaw-2813	31	15	on	on	ADP
taxlaw-2813	31	16	tax	tax	NOUN
taxlaw-2813	31	17	issues	issue	NOUN
taxlaw-2813	31	18	from	from	ADP
taxlaw-2813	31	19	the	the	DET
taxlaw-2813	31	20	initial	initial	ADJ
taxlaw-2813	31	21	focus	focus	NOUN
taxlaw-2813	31	22	on	on	ADP
taxlaw-2813	31	23	finding	find	VERB
taxlaw-2813	31	24	solutions	solution	NOUN
taxlaw-2813	31	25	to	to	ADP
taxlaw-2813	31	26	problems	problem	NOUN
taxlaw-2813	31	27	that	that	PRON
taxlaw-2813	31	28	impeded	impede	VERB
taxlaw-2813	31	29	international	international	ADJ
taxlaw-2813	31	30	economic	economic	ADJ
taxlaw-2813	31	31	activity	activity	NOUN
taxlaw-2813	31	32	to	to	ADP
taxlaw-2813	31	33	a	a	DET
taxlaw-2813	31	34	focus	focus	NOUN
taxlaw-2813	31	35	on	on	ADP
taxlaw-2813	31	36	protecting	protect	VERB
taxlaw-2813	31	37	a	a	DET
taxlaw-2813	31	38	few	few	ADJ
taxlaw-2813	31	39	states	state	NOUN
taxlaw-2813	31	40	’	'	PUNCT
taxlaw-2813	31	41	abilities	ability	NOUN
taxlaw-2813	31	42	to	to	PART
taxlaw-2813	31	43	collect	collect	VERB
taxlaw-2813	31	44	revenues	revenue	NOUN
taxlaw-2813	31	45	at	at	ADP
taxlaw-2813	31	46	the	the	DET
taxlaw-2813	31	47	expense	expense	NOUN
taxlaw-2813	31	48	of	of	ADP
taxlaw-2813	31	49	other	other	ADJ
taxlaw-2813	31	50	states.6	states.6	PROPN
taxlaw-2813	31	51	we	we	PRON
taxlaw-2813	31	52	ask	ask	VERB
taxlaw-2813	31	53	why	why	SCONJ
taxlaw-2813	31	54	the	the	DET
taxlaw-2813	31	55	oecd	oecd	NOUN
taxlaw-2813	31	56	evolved	evolve	VERB
taxlaw-2813	31	57	from	from	ADP
taxlaw-2813	31	58	a	a	DET
taxlaw-2813	31	59	1	1	NUM
taxlaw-2813	31	60	about	about	ADP
taxlaw-2813	31	61	the	the	DET
taxlaw-2813	31	62	oecd	oecd	PROPN
taxlaw-2813	31	63	,	,	PUNCT
taxlaw-2813	31	64	oecd	oecd	PROPN
taxlaw-2813	31	65	,	,	PUNCT
taxlaw-2813	31	66	http://www.oecd.org/about	http://www.oecd.org/about	PROPN
taxlaw-2813	31	67	(	(	PUNCT
taxlaw-2813	31	68	last	last	ADV
taxlaw-2813	31	69	visited	visit	VERB
taxlaw-2813	31	70	oct	oct	PROPN
taxlaw-2813	31	71	.	.	PROPN
taxlaw-2813	31	72	2	2	NUM
taxlaw-2813	31	73	,	,	PUNCT
taxlaw-2813	31	74	2011	2011	NUM
taxlaw-2813	31	75	)	)	PUNCT
taxlaw-2813	31	76	.	.	PUNCT
taxlaw-2813	32	1	see	see	VERB
taxlaw-2813	32	2	also	also	ADV
taxlaw-2813	32	3	organisation	organisation	NOUN
taxlaw-2813	32	4	for	for	ADP
taxlaw-2813	32	5	european	european	PROPN
taxlaw-2813	32	6	economic	economic	PROPN
taxlaw-2813	32	7	co	co	NOUN
taxlaw-2813	32	8	-	-	NOUN
taxlaw-2813	32	9	operation	operation	NOUN
taxlaw-2813	32	10	,	,	PUNCT
taxlaw-2813	32	11	oecd	oecd	PROPN
taxlaw-2813	32	12	,	,	PUNCT
taxlaw-2813	32	13	http://www.oecd.org/general/	http://www.oecd.org/general/	PRON
taxlaw-2813	32	14	organisationforeuropeaneconomicco-operation.htm	organisationforeuropeaneconomicco-operation.htm	PROPN
taxlaw-2813	32	15	(	(	PUNCT
taxlaw-2813	32	16	last	last	ADV
taxlaw-2813	32	17	visited	visit	VERB
taxlaw-2813	32	18	oct	oct	PROPN
taxlaw-2813	32	19	.	.	PROPN
taxlaw-2813	32	20	2	2	NUM
taxlaw-2813	32	21	,	,	PUNCT
taxlaw-2813	32	22	2011	2011	NUM
taxlaw-2813	32	23	)	)	PUNCT
taxlaw-2813	32	24	.	.	PUNCT
taxlaw-2813	33	1	its	its	PRON
taxlaw-2813	33	2	predecessor	predecessor	NOUN
taxlaw-2813	33	3	,	,	PUNCT
taxlaw-2813	33	4	the	the	DET
taxlaw-2813	33	5	organisation	organisation	NOUN
taxlaw-2813	33	6	for	for	ADP
taxlaw-2813	33	7	european	european	PROPN
taxlaw-2813	33	8	economic	economic	PROPN
taxlaw-2813	33	9	co	co	NOUN
taxlaw-2813	33	10	-	-	NOUN
taxlaw-2813	33	11	operation	operation	NOUN
taxlaw-2813	33	12	was	be	AUX
taxlaw-2813	33	13	formed	form	VERB
taxlaw-2813	33	14	in	in	ADP
taxlaw-2813	33	15	1948	1948	NUM
taxlaw-2813	33	16	to	to	PART
taxlaw-2813	33	17	coordinate	coordinate	VERB
taxlaw-2813	33	18	the	the	DET
taxlaw-2813	33	19	economic	economic	ADJ
taxlaw-2813	33	20	recovery	recovery	NOUN
taxlaw-2813	33	21	from	from	ADP
taxlaw-2813	33	22	world	world	PROPN
taxlaw-2813	33	23	war	war	PROPN
taxlaw-2813	33	24	ii	ii	PROPN
taxlaw-2813	33	25	.	.	PROPN
taxlaw-2813	34	1	2	2	NUM
taxlaw-2813	34	2	anne	anne	PROPN
taxlaw-2813	34	3	-	-	PUNCT
taxlaw-2813	34	4	marie	marie	PROPN
taxlaw-2813	34	5	slaughter	slaughter	PROPN
taxlaw-2813	34	6	,	,	PUNCT
taxlaw-2813	34	7	a	a	DET
taxlaw-2813	34	8	new	new	ADJ
taxlaw-2813	34	9	world	world	NOUN
taxlaw-2813	34	10	order	order	NOUN
taxlaw-2813	34	11	46	46	NUM
taxlaw-2813	34	12	(	(	PUNCT
taxlaw-2813	34	13	2004	2004	NUM
taxlaw-2813	34	14	)	)	PUNCT
taxlaw-2813	34	15	.	.	PUNCT
taxlaw-2813	35	1	3	3	NUM
taxlaw-2813	35	2	thomas	thomas	PROPN
taxlaw-2813	35	3	rixen	rixen	PROPN
taxlaw-2813	35	4	,	,	PUNCT
taxlaw-2813	35	5	the	the	DET
taxlaw-2813	35	6	political	political	ADJ
taxlaw-2813	35	7	economy	economy	NOUN
taxlaw-2813	35	8	of	of	ADP
taxlaw-2813	35	9	international	international	ADJ
taxlaw-2813	35	10	tax	tax	NOUN
taxlaw-2813	35	11	governance	governance	NOUN
taxlaw-2813	35	12	99	99	NUM
taxlaw-2813	35	13	(	(	PUNCT
taxlaw-2813	35	14	2008	2008	NUM
taxlaw-2813	35	15	)	)	PUNCT
taxlaw-2813	35	16	.	.	PUNCT
taxlaw-2813	36	1	4	4	NUM
taxlaw-2813	36	2	allison	allison	PROPN
taxlaw-2813	36	3	christians	christians	PROPN
taxlaw-2813	36	4	,	,	PUNCT
taxlaw-2813	36	5	taxation	taxation	NOUN
taxlaw-2813	36	6	in	in	ADP
taxlaw-2813	36	7	a	a	DET
taxlaw-2813	36	8	time	time	NOUN
taxlaw-2813	36	9	of	of	ADP
taxlaw-2813	36	10	crisis	crisis	NOUN
taxlaw-2813	36	11	:	:	PUNCT
taxlaw-2813	36	12	policy	policy	NOUN
taxlaw-2813	36	13	leadership	leadership	NOUN
taxlaw-2813	36	14	from	from	ADP
taxlaw-2813	36	15	the	the	DET
taxlaw-2813	36	16	oecd	oecd	PROPN
taxlaw-2813	36	17	to	to	ADP
taxlaw-2813	36	18	the	the	DET
taxlaw-2813	36	19	g20	g20	NOUN
taxlaw-2813	36	20	,	,	PUNCT
taxlaw-2813	36	21	5	5	NUM
taxlaw-2813	36	22	nw	nw	PROPN
taxlaw-2813	36	23	.	.	PROPN
taxlaw-2813	36	24	j.	j.	PROPN
taxlaw-2813	36	25	l.	l.	PROPN
taxlaw-2813	36	26	&	&	CCONJ
taxlaw-2813	36	27	soc	soc	PROPN
taxlaw-2813	36	28	.	.	PUNCT
taxlaw-2813	37	1	pol’y	pol’y	NOUN
taxlaw-2813	37	2	19	19	NUM
taxlaw-2813	37	3	(	(	PUNCT
taxlaw-2813	37	4	2010	2010	NUM
taxlaw-2813	37	5	)	)	PUNCT
taxlaw-2813	37	6	.	.	PUNCT
taxlaw-2813	38	1	5	5	NUM
taxlaw-2813	38	2	allison	allison	PROPN
taxlaw-2813	38	3	christians	christians	PROPN
taxlaw-2813	38	4	,	,	PUNCT
taxlaw-2813	38	5	sovereignty	sovereignty	NOUN
taxlaw-2813	38	6	,	,	PUNCT
taxlaw-2813	38	7	taxation	taxation	NOUN
taxlaw-2813	38	8	and	and	CCONJ
taxlaw-2813	38	9	social	social	ADJ
taxlaw-2813	38	10	contract	contract	NOUN
taxlaw-2813	38	11	,	,	PUNCT
taxlaw-2813	38	12	18	18	NUM
taxlaw-2813	38	13	minn	minn	NOUN
taxlaw-2813	38	14	.	.	PUNCT
taxlaw-2813	39	1	j.	j.	PROPN
taxlaw-2813	39	2	int’l	int’l	PROPN
taxlaw-2813	39	3	l.	l.	PROPN
taxlaw-2813	39	4	99	99	NUM
taxlaw-2813	39	5	,	,	PUNCT
taxlaw-2813	39	6	100	100	NUM
taxlaw-2813	39	7	(	(	PUNCT
taxlaw-2813	39	8	2009	2009	NUM
taxlaw-2813	39	9	)	)	PUNCT
taxlaw-2813	39	10	(	(	PUNCT
taxlaw-2813	39	11	describing	describe	VERB
taxlaw-2813	39	12	oecd	oecd	PROPN
taxlaw-2813	39	13	’s	’s	PART
taxlaw-2813	39	14	implicit	implicit	ADJ
taxlaw-2813	39	15	articulation	articulation	NOUN
taxlaw-2813	39	16	of	of	ADP
taxlaw-2813	39	17	“	"	PUNCT
taxlaw-2813	39	18	a	a	DET
taxlaw-2813	39	19	version	version	NOUN
taxlaw-2813	39	20	of	of	ADP
taxlaw-2813	39	21	sovereignty	sovereignty	NOUN
taxlaw-2813	39	22	that	that	PRON
taxlaw-2813	39	23	prioritizes	prioritize	VERB
taxlaw-2813	39	24	responsibility	responsibility	NOUN
taxlaw-2813	39	25	to	to	ADP
taxlaw-2813	39	26	the	the	DET
taxlaw-2813	39	27	international	international	ADJ
taxlaw-2813	39	28	community	community	NOUN
taxlaw-2813	39	29	over	over	ADP
taxlaw-2813	39	30	the	the	DET
taxlaw-2813	39	31	individual	individual	ADJ
taxlaw-2813	39	32	autonomy	autonomy	NOUN
taxlaw-2813	39	33	of	of	ADP
taxlaw-2813	39	34	nations	nation	NOUN
taxlaw-2813	39	35	”	"	PUNCT
taxlaw-2813	39	36	that	that	PRON
taxlaw-2813	39	37	enshrines	enshrine	VERB
taxlaw-2813	39	38	the	the	DET
taxlaw-2813	39	39	oecd	oecd	PROPN
taxlaw-2813	39	40	’s	’s	PART
taxlaw-2813	39	41	“	"	PUNCT
taxlaw-2813	39	42	vision	vision	NOUN
taxlaw-2813	39	43	of	of	ADP
taxlaw-2813	39	44	what	what	PRON
taxlaw-2813	39	45	constitutes	constitute	VERB
taxlaw-2813	39	46	appropriate	appropriate	ADJ
taxlaw-2813	39	47	tax	tax	NOUN
taxlaw-2813	39	48	competition	competition	NOUN
taxlaw-2813	39	49	”	"	PUNCT
taxlaw-2813	39	50	as	as	ADP
taxlaw-2813	39	51	the	the	DET
taxlaw-2813	39	52	norm	norm	NOUN
taxlaw-2813	39	53	)	)	PUNCT
taxlaw-2813	39	54	.	.	PUNCT
taxlaw-2813	40	1	it	it	PRON
taxlaw-2813	40	2	also	also	ADV
taxlaw-2813	40	3	conflicts	conflict	VERB
taxlaw-2813	40	4	with	with	ADP
taxlaw-2813	40	5	other	other	ADJ
taxlaw-2813	40	6	oecd	oecd	PROPN
taxlaw-2813	40	7	advice	advice	NOUN
taxlaw-2813	40	8	about	about	ADP
taxlaw-2813	40	9	taxes	taxis	NOUN
taxlaw-2813	40	10	and	and	CCONJ
taxlaw-2813	40	11	economic	economic	ADJ
taxlaw-2813	40	12	growth	growth	NOUN
taxlaw-2813	40	13	.	.	PUNCT
taxlaw-2813	41	1	for	for	ADP
taxlaw-2813	41	2	example	example	NOUN
taxlaw-2813	41	3	,	,	PUNCT
taxlaw-2813	41	4	in	in	ADP
taxlaw-2813	41	5	its	its	PRON
taxlaw-2813	41	6	economic	economic	ADJ
taxlaw-2813	41	7	surveys	survey	NOUN
taxlaw-2813	41	8	,	,	PUNCT
taxlaw-2813	41	9	the	the	DET
taxlaw-2813	41	10	oecd	oecd	PROPN
taxlaw-2813	41	11	often	often	ADV
taxlaw-2813	41	12	recommends	recommend	VERB
taxlaw-2813	41	13	lowering	lower	VERB
taxlaw-2813	41	14	taxes	taxis	NOUN
taxlaw-2813	41	15	.	.	PUNCT
taxlaw-2813	42	1	nordic	nordic	ADJ
taxlaw-2813	42	2	countries	country	NOUN
taxlaw-2813	42	3	are	be	AUX
taxlaw-2813	42	4	frequently	frequently	ADV
taxlaw-2813	42	5	advised	advise	VERB
taxlaw-2813	42	6	to	to	PART
taxlaw-2813	42	7	reform	reform	VERB
taxlaw-2813	42	8	their	their	PRON
taxlaw-2813	42	9	labor	labor	NOUN
taxlaw-2813	42	10	markets	market	NOUN
taxlaw-2813	42	11	based	base	VERB
taxlaw-2813	42	12	on	on	ADP
taxlaw-2813	42	13	the	the	DET
taxlaw-2813	42	14	notion	notion	NOUN
taxlaw-2813	42	15	of	of	ADP
taxlaw-2813	42	16	the	the	DET
taxlaw-2813	42	17	benefits	benefit	NOUN
taxlaw-2813	42	18	of	of	ADP
taxlaw-2813	42	19	lower	low	ADJ
taxlaw-2813	42	20	taxes	taxis	NOUN
taxlaw-2813	42	21	and	and	CCONJ
taxlaw-2813	42	22	broader	broad	ADJ
taxlaw-2813	42	23	tax	tax	NOUN
taxlaw-2813	42	24	bases	basis	NOUN
taxlaw-2813	42	25	.	.	PUNCT
taxlaw-2813	43	1	see	see	VERB
taxlaw-2813	43	2	generally	generally	ADV
taxlaw-2813	43	3	andreas	andreas	PROPN
taxlaw-2813	43	4	bergh	bergh	PROPN
taxlaw-2813	43	5	&	&	CCONJ
taxlaw-2813	43	6	margareta	margareta	PROPN
taxlaw-2813	43	7	dackehag	dackehag	PROPN
taxlaw-2813	43	8	,	,	PUNCT
taxlaw-2813	43	9	oecd	oecd	PROPN
taxlaw-2813	43	10	recommends	recommend	VERB
taxlaw-2813	43	11	:	:	PUNCT
taxlaw-2813	43	12	a	a	DET
taxlaw-2813	43	13	consensus	consensus	NOUN
taxlaw-2813	43	14	for	for	ADP
taxlaw-2813	43	15	or	or	CCONJ
taxlaw-2813	43	16	against	against	ADP
taxlaw-2813	43	17	welfare	welfare	NOUN
taxlaw-2813	43	18	states	state	NOUN
taxlaw-2813	43	19	?	?	PUNCT
taxlaw-2813	44	1	evidence	evidence	NOUN
taxlaw-2813	44	2	from	from	ADP
taxlaw-2813	44	3	a	a	DET
taxlaw-2813	44	4	new	new	ADJ
taxlaw-2813	44	5	database	database	NOUN
taxlaw-2813	44	6	(	(	PUNCT
taxlaw-2813	44	7	ratio	ratio	NOUN
taxlaw-2813	44	8	,	,	PUNCT
taxlaw-2813	44	9	working	working	NOUN
taxlaw-2813	44	10	paper	paper	NOUN
taxlaw-2813	44	11	no	no	INTJ
taxlaw-2813	44	12	.	.	PROPN
taxlaw-2813	44	13	159	159	NUM
taxlaw-2813	44	14	,	,	PUNCT
taxlaw-2813	44	15	2010	2010	NUM
taxlaw-2813	44	16	)	)	PUNCT
taxlaw-2813	44	17	.	.	PUNCT
taxlaw-2813	45	1	6	6	NUM
taxlaw-2813	45	2	in	in	ADP
taxlaw-2813	45	3	general	general	ADJ
taxlaw-2813	45	4	,	,	PUNCT
taxlaw-2813	45	5	we	we	PRON
taxlaw-2813	45	6	use	use	VERB
taxlaw-2813	45	7	the	the	DET
taxlaw-2813	45	8	term	term	NOUN
taxlaw-2813	45	9	“	"	PUNCT
taxlaw-2813	45	10	states	state	NOUN
taxlaw-2813	45	11	”	"	PUNCT
taxlaw-2813	45	12	to	to	PART
taxlaw-2813	45	13	refer	refer	VERB
taxlaw-2813	45	14	to	to	ADP
taxlaw-2813	45	15	jurisdictions	jurisdiction	NOUN
taxlaw-2813	45	16	without	without	ADP
taxlaw-2813	45	17	regard	regard	NOUN
taxlaw-2813	45	18	to	to	ADP
taxlaw-2813	45	19	whether	whether	SCONJ
taxlaw-2813	45	20	they	they	PRON
taxlaw-2813	45	21	are	be	AUX
taxlaw-2813	45	22	independent	independent	ADJ
taxlaw-2813	45	23	states	state	NOUN
taxlaw-2813	45	24	under	under	ADP
taxlaw-2813	45	25	principles	principle	NOUN
taxlaw-2813	45	26	of	of	ADP
taxlaw-2813	45	27	international	international	ADJ
taxlaw-2813	45	28	law	law	NOUN
taxlaw-2813	45	29	.	.	PUNCT
taxlaw-2813	46	1	many	many	ADJ
taxlaw-2813	46	2	low	low	ADJ
taxlaw-2813	46	3	-	-	PUNCT
taxlaw-2813	46	4	tax	tax	NOUN
taxlaw-2813	46	5	jurisdictions	jurisdiction	NOUN
taxlaw-2813	46	6	are	be	AUX
taxlaw-2813	46	7	dependent	dependent	ADJ
taxlaw-2813	46	8	territories	territory	NOUN
taxlaw-2813	46	9	or	or	CCONJ
taxlaw-2813	46	10	crown	crown	NOUN
taxlaw-2813	46	11	possessions	possession	NOUN
taxlaw-2813	46	12	connected	connect	VERB
taxlaw-2813	46	13	to	to	ADP
taxlaw-2813	46	14	britain	britain	PROPN
taxlaw-2813	46	15	(	(	PUNCT
taxlaw-2813	46	16	e.g.	e.g.	ADV
taxlaw-2813	46	17	,	,	PUNCT
taxlaw-2813	46	18	bermuda	bermuda	PROPN
taxlaw-2813	46	19	,	,	PUNCT
taxlaw-2813	46	20	the	the	DET
taxlaw-2813	46	21	cayman	cayman	PROPN
taxlaw-2813	46	22	islands	islands	PROPN
taxlaw-2813	46	23	,	,	PUNCT
taxlaw-2813	46	24	the	the	DET
taxlaw-2813	46	25	isle	isle	NOUN
taxlaw-2813	46	26	of	of	ADP
taxlaw-2813	46	27	man	man	PROPN
taxlaw-2813	46	28	,	,	PUNCT
taxlaw-2813	46	29	guernsey	guernsey	PROPN
taxlaw-2813	46	30	,	,	PUNCT
taxlaw-2813	46	31	jersey	jersey	PROPN
taxlaw-2813	46	32	,	,	PUNCT
taxlaw-2813	46	33	and	and	CCONJ
taxlaw-2813	46	34	the	the	DET
taxlaw-2813	46	35	turks	turks	PROPN
taxlaw-2813	46	36	and	and	CCONJ
taxlaw-2813	46	37	caicos	caicos	PROPN
taxlaw-2813	46	38	islands	island	NOUN
taxlaw-2813	46	39	)	)	PUNCT
taxlaw-2813	46	40	.	.	PUNCT
taxlaw-2813	47	1	writing	write	VERB
taxlaw-2813	47	2	“	"	PUNCT
taxlaw-2813	47	3	jurisdiction	jurisdiction	NOUN
taxlaw-2813	47	4	”	"	PUNCT
taxlaw-2813	47	5	to	to	PART
taxlaw-2813	47	6	cover	cover	VERB
taxlaw-2813	47	7	both	both	PRON
taxlaw-2813	47	8	independent	independent	ADJ
taxlaw-2813	47	9	states	state	NOUN
taxlaw-2813	47	10	and	and	CCONJ
taxlaw-2813	47	11	dependent	dependent	ADJ
taxlaw-2813	47	12	jurisdictions	jurisdiction	NOUN
taxlaw-2813	47	13	is	be	AUX
taxlaw-2813	47	14	both	both	ADV
taxlaw-2813	47	15	inelegant	inelegant	ADJ
taxlaw-2813	47	16	and	and	CCONJ
taxlaw-2813	47	17	tedious	tedious	ADJ
taxlaw-2813	47	18	.	.	PUNCT
taxlaw-2813	48	1	note	note	NOUN
taxlaw-2813	48	2	also	also	ADV
taxlaw-2813	48	3	that	that	SCONJ
taxlaw-2813	48	4	“	"	PUNCT
taxlaw-2813	48	5	international	international	ADJ
taxlaw-2813	48	6	taxation	taxation	NOUN
taxlaw-2813	48	7	”	"	PUNCT
taxlaw-2813	48	8	generally	generally	ADV
taxlaw-2813	48	9	refers	refer	VERB
taxlaw-2813	48	10	to	to	ADP
taxlaw-2813	48	11	the	the	DET
taxlaw-2813	48	12	international	international	ADJ
taxlaw-2813	48	13	interaction	interaction	NOUN
taxlaw-2813	48	14	of	of	ADP
taxlaw-2813	48	15	different	different	ADJ
taxlaw-2813	48	16	national	national	ADJ
taxlaw-2813	48	17	tax	tax	NOUN
taxlaw-2813	48	18	systems	system	NOUN
taxlaw-2813	48	19	and	and	CCONJ
taxlaw-2813	48	20	the	the	DET
taxlaw-2813	48	21	way	way	NOUN
taxlaw-2813	48	22	that	that	PRON
taxlaw-2813	48	23	possible	possible	ADJ
taxlaw-2813	48	24	problems	problem	NOUN
taxlaw-2813	48	25	stemming	stem	VERB
taxlaw-2813	48	26	4	4	NUM
taxlaw-2813	48	27	columbia	columbia	PROPN
taxlaw-2813	48	28	journal	journal	NOUN
taxlaw-2813	48	29	of	of	ADP
taxlaw-2813	48	30	tax	tax	NOUN
taxlaw-2813	48	31	law	law	NOUN
taxlaw-2813	48	32	[	[	X
taxlaw-2813	48	33	vol.4:1	vol.4:1	ADJ
taxlaw-2813	48	34	forum	forum	NOUN
taxlaw-2813	48	35	focused	focus	VERB
taxlaw-2813	48	36	on	on	ADP
taxlaw-2813	48	37	lowering	lower	VERB
taxlaw-2813	48	38	transactions	transaction	NOUN
taxlaw-2813	48	39	costs	cost	NOUN
taxlaw-2813	48	40	to	to	PART
taxlaw-2813	48	41	increase	increase	VERB
taxlaw-2813	48	42	private	private	ADJ
taxlaw-2813	48	43	sector	sector	NOUN
taxlaw-2813	48	44	competition	competition	NOUN
taxlaw-2813	48	45	across	across	ADP
taxlaw-2813	48	46	borders	border	NOUN
taxlaw-2813	48	47	into	into	ADP
taxlaw-2813	48	48	a	a	DET
taxlaw-2813	48	49	cartel	cartel	NOUN
taxlaw-2813	48	50	aimed	aim	VERB
taxlaw-2813	48	51	at	at	ADP
taxlaw-2813	48	52	restricting	restrict	VERB
taxlaw-2813	48	53	competition	competition	NOUN
taxlaw-2813	48	54	among	among	ADP
taxlaw-2813	48	55	states	state	NOUN
taxlaw-2813	48	56	.	.	PUNCT
taxlaw-2813	49	1	we	we	PRON
taxlaw-2813	49	2	conclude	conclude	VERB
taxlaw-2813	49	3	that	that	SCONJ
taxlaw-2813	49	4	this	this	DET
taxlaw-2813	49	5	transition	transition	NOUN
taxlaw-2813	49	6	was	be	AUX
taxlaw-2813	49	7	in	in	ADP
taxlaw-2813	49	8	part	part	NOUN
taxlaw-2813	49	9	the	the	DET
taxlaw-2813	49	10	result	result	NOUN
taxlaw-2813	49	11	of	of	ADP
taxlaw-2813	49	12	entrepreneurship	entrepreneurship	NOUN
taxlaw-2813	49	13	by	by	ADP
taxlaw-2813	49	14	a	a	DET
taxlaw-2813	49	15	group	group	NOUN
taxlaw-2813	49	16	of	of	ADP
taxlaw-2813	49	17	oecd	oecd	PROPN
taxlaw-2813	49	18	staff	staff	NOUN
taxlaw-2813	49	19	who	who	PRON
taxlaw-2813	49	20	spotted	spot	VERB
taxlaw-2813	49	21	an	an	DET
taxlaw-2813	49	22	opportunity	opportunity	NOUN
taxlaw-2813	49	23	to	to	PART
taxlaw-2813	49	24	expand	expand	VERB
taxlaw-2813	49	25	their	their	PRON
taxlaw-2813	49	26	mission	mission	NOUN
taxlaw-2813	49	27	,	,	PUNCT
taxlaw-2813	49	28	yielding	yield	VERB
taxlaw-2813	49	29	a	a	DET
taxlaw-2813	49	30	concomitant	concomitant	ADJ
taxlaw-2813	49	31	increase	increase	NOUN
taxlaw-2813	49	32	in	in	ADP
taxlaw-2813	49	33	resources	resource	NOUN
taxlaw-2813	49	34	and	and	CCONJ
taxlaw-2813	49	35	prestige	prestige	NOUN
taxlaw-2813	49	36	.	.	PUNCT
taxlaw-2813	50	1	they	they	PRON
taxlaw-2813	50	2	accomplished	accomplish	VERB
taxlaw-2813	50	3	this	this	PRON
taxlaw-2813	50	4	by	by	ADP
taxlaw-2813	50	5	providing	provide	VERB
taxlaw-2813	50	6	a	a	DET
taxlaw-2813	50	7	framework	framework	NOUN
taxlaw-2813	50	8	for	for	ADP
taxlaw-2813	50	9	interests	interest	NOUN
taxlaw-2813	50	10	within	within	ADP
taxlaw-2813	50	11	a	a	DET
taxlaw-2813	50	12	group	group	NOUN
taxlaw-2813	50	13	of	of	ADP
taxlaw-2813	50	14	high	high	ADJ
taxlaw-2813	50	15	tax	tax	NOUN
taxlaw-2813	50	16	states	state	NOUN
taxlaw-2813	50	17	to	to	PART
taxlaw-2813	50	18	create	create	VERB
taxlaw-2813	50	19	a	a	DET
taxlaw-2813	50	20	cartel	cartel	NOUN
taxlaw-2813	50	21	that	that	PRON
taxlaw-2813	50	22	would	would	AUX
taxlaw-2813	50	23	channel	channel	VERB
taxlaw-2813	50	24	competition	competition	NOUN
taxlaw-2813	50	25	in	in	ADP
taxlaw-2813	50	26	tax	tax	NOUN
taxlaw-2813	50	27	policy	policy	NOUN
taxlaw-2813	50	28	away	away	ADV
taxlaw-2813	50	29	from	from	ADP
taxlaw-2813	50	30	areas	area	NOUN
taxlaw-2813	50	31	where	where	SCONJ
taxlaw-2813	50	32	those	those	DET
taxlaw-2813	50	33	states	state	NOUN
taxlaw-2813	50	34	had	have	VERB
taxlaw-2813	50	35	a	a	DET
taxlaw-2813	50	36	competitive	competitive	ADJ
taxlaw-2813	50	37	disadvantage	disadvantage	NOUN
taxlaw-2813	50	38	and	and	CCONJ
taxlaw-2813	50	39	toward	toward	ADP
taxlaw-2813	50	40	areas	area	NOUN
taxlaw-2813	50	41	in	in	ADP
taxlaw-2813	50	42	which	which	PRON
taxlaw-2813	50	43	they	they	PRON
taxlaw-2813	50	44	had	have	VERB
taxlaw-2813	50	45	a	a	DET
taxlaw-2813	50	46	competitive	competitive	ADJ
taxlaw-2813	50	47	advantage	advantage	NOUN
taxlaw-2813	50	48	.	.	PUNCT
taxlaw-2813	51	1	how	how	SCONJ
taxlaw-2813	51	2	an	an	DET
taxlaw-2813	51	3	organization	organization	NOUN
taxlaw-2813	51	4	formed	form	VERB
taxlaw-2813	51	5	to	to	PART
taxlaw-2813	51	6	promote	promote	VERB
taxlaw-2813	51	7	economic	economic	ADJ
taxlaw-2813	51	8	development	development	NOUN
taxlaw-2813	51	9	began	begin	VERB
taxlaw-2813	51	10	devoting	devote	VERB
taxlaw-2813	51	11	resources	resource	NOUN
taxlaw-2813	51	12	to	to	ADP
taxlaw-2813	51	13	restricting	restrict	VERB
taxlaw-2813	51	14	competition	competition	NOUN
taxlaw-2813	51	15	to	to	PART
taxlaw-2813	51	16	benefit	benefit	VERB
taxlaw-2813	51	17	some	some	DET
taxlaw-2813	51	18	states	state	NOUN
taxlaw-2813	51	19	at	at	ADP
taxlaw-2813	51	20	the	the	DET
taxlaw-2813	51	21	expense	expense	NOUN
taxlaw-2813	51	22	of	of	ADP
taxlaw-2813	51	23	others	other	NOUN
taxlaw-2813	51	24	illustrates	illustrate	VERB
taxlaw-2813	51	25	an	an	DET
taxlaw-2813	51	26	important	important	ADJ
taxlaw-2813	51	27	problem	problem	NOUN
taxlaw-2813	51	28	for	for	ADP
taxlaw-2813	51	29	international	international	ADJ
taxlaw-2813	51	30	cooperation	cooperation	NOUN
taxlaw-2813	51	31	more	more	ADV
taxlaw-2813	51	32	generally	generally	ADV
taxlaw-2813	51	33	.	.	PUNCT
taxlaw-2813	52	1	the	the	DET
taxlaw-2813	52	2	dynamics	dynamic	NOUN
taxlaw-2813	52	3	at	at	ADP
taxlaw-2813	52	4	work	work	NOUN
taxlaw-2813	52	5	in	in	ADP
taxlaw-2813	52	6	the	the	DET
taxlaw-2813	52	7	oecd	oecd	PROPN
taxlaw-2813	52	8	tax	tax	NOUN
taxlaw-2813	52	9	competition	competition	NOUN
taxlaw-2813	52	10	case	case	NOUN
taxlaw-2813	52	11	are	be	AUX
taxlaw-2813	52	12	present	present	ADJ
taxlaw-2813	52	13	elsewhere	elsewhere	ADV
taxlaw-2813	52	14	and	and	CCONJ
taxlaw-2813	52	15	suggest	suggest	VERB
taxlaw-2813	52	16	that	that	SCONJ
taxlaw-2813	52	17	the	the	DET
taxlaw-2813	52	18	creation	creation	NOUN
taxlaw-2813	52	19	of	of	ADP
taxlaw-2813	52	20	forums	forum	NOUN
taxlaw-2813	52	21	to	to	PART
taxlaw-2813	52	22	enhance	enhance	VERB
taxlaw-2813	52	23	international	international	ADJ
taxlaw-2813	52	24	cooperation	cooperation	NOUN
taxlaw-2813	52	25	is	be	AUX
taxlaw-2813	52	26	not	not	PART
taxlaw-2813	52	27	always	always	ADV
taxlaw-2813	52	28	a	a	DET
taxlaw-2813	52	29	benign	benign	ADJ
taxlaw-2813	52	30	development	development	NOUN
taxlaw-2813	52	31	for	for	ADP
taxlaw-2813	52	32	the	the	DET
taxlaw-2813	52	33	states	state	NOUN
taxlaw-2813	52	34	and	and	CCONJ
taxlaw-2813	52	35	interests	interest	NOUN
taxlaw-2813	52	36	that	that	PRON
taxlaw-2813	52	37	are	be	AUX
taxlaw-2813	52	38	excluded	exclude	VERB
taxlaw-2813	52	39	from	from	ADP
taxlaw-2813	52	40	those	those	DET
taxlaw-2813	52	41	forums	forum	NOUN
taxlaw-2813	52	42	.	.	PUNCT
taxlaw-2813	53	1	the	the	DET
taxlaw-2813	53	2	transformation	transformation	NOUN
taxlaw-2813	53	3	was	be	AUX
taxlaw-2813	53	4	also	also	ADV
taxlaw-2813	53	5	in	in	ADP
taxlaw-2813	53	6	part	part	NOUN
taxlaw-2813	53	7	the	the	DET
taxlaw-2813	53	8	result	result	NOUN
taxlaw-2813	53	9	of	of	ADP
taxlaw-2813	53	10	the	the	DET
taxlaw-2813	53	11	less	less	ADV
taxlaw-2813	53	12	competitive	competitive	ADJ
taxlaw-2813	53	13	position	position	NOUN
taxlaw-2813	53	14	of	of	ADP
taxlaw-2813	53	15	developed	develop	VERB
taxlaw-2813	53	16	economies	economy	NOUN
taxlaw-2813	53	17	with	with	ADP
taxlaw-2813	53	18	respect	respect	NOUN
taxlaw-2813	53	19	to	to	ADP
taxlaw-2813	53	20	the	the	DET
taxlaw-2813	53	21	rest	rest	NOUN
taxlaw-2813	53	22	of	of	ADP
taxlaw-2813	53	23	the	the	DET
taxlaw-2813	53	24	world	world	NOUN
taxlaw-2813	53	25	.	.	PUNCT
taxlaw-2813	54	1	until	until	SCONJ
taxlaw-2813	54	2	relatively	relatively	ADV
taxlaw-2813	54	3	recently	recently	ADV
taxlaw-2813	54	4	,	,	PUNCT
taxlaw-2813	54	5	larger	large	ADJ
taxlaw-2813	54	6	developed	develop	VERB
taxlaw-2813	54	7	economies	economy	NOUN
taxlaw-2813	54	8	have	have	AUX
taxlaw-2813	54	9	been	be	AUX
taxlaw-2813	54	10	sheltered	shelter	VERB
taxlaw-2813	54	11	from	from	ADP
taxlaw-2813	54	12	some	some	PRON
taxlaw-2813	54	13	of	of	ADP
taxlaw-2813	54	14	the	the	DET
taxlaw-2813	54	15	competition	competition	NOUN
taxlaw-2813	54	16	to	to	PART
taxlaw-2813	54	17	attract	attract	VERB
taxlaw-2813	54	18	economic	economic	ADJ
taxlaw-2813	54	19	activity	activity	NOUN
taxlaw-2813	54	20	by	by	ADP
taxlaw-2813	54	21	the	the	DET
taxlaw-2813	54	22	combination	combination	NOUN
taxlaw-2813	54	23	of	of	ADP
taxlaw-2813	54	24	the	the	DET
taxlaw-2813	54	25	costs	cost	NOUN
taxlaw-2813	54	26	of	of	ADP
taxlaw-2813	54	27	conducting	conduct	VERB
taxlaw-2813	54	28	international	international	ADJ
taxlaw-2813	54	29	transactions	transaction	NOUN
taxlaw-2813	54	30	and	and	CCONJ
taxlaw-2813	54	31	the	the	DET
taxlaw-2813	54	32	barriers	barrier	NOUN
taxlaw-2813	54	33	to	to	ADP
taxlaw-2813	54	34	such	such	ADJ
taxlaw-2813	54	35	transactions	transaction	NOUN
taxlaw-2813	54	36	—	—	PUNCT
taxlaw-2813	54	37	for	for	ADP
taxlaw-2813	54	38	example	example	NOUN
taxlaw-2813	54	39	,	,	PUNCT
taxlaw-2813	54	40	those	those	PRON
taxlaw-2813	54	41	provided	provide	VERB
taxlaw-2813	54	42	by	by	ADP
taxlaw-2813	54	43	the	the	DET
taxlaw-2813	54	44	mix	mix	NOUN
taxlaw-2813	54	45	of	of	ADP
taxlaw-2813	54	46	capital	capital	NOUN
taxlaw-2813	54	47	controls	control	NOUN
taxlaw-2813	54	48	,	,	PUNCT
taxlaw-2813	54	49	trade	trade	NOUN
taxlaw-2813	54	50	barriers	barrier	NOUN
taxlaw-2813	54	51	,	,	PUNCT
taxlaw-2813	54	52	and	and	CCONJ
taxlaw-2813	54	53	other	other	ADJ
taxlaw-2813	54	54	restrictions	restriction	NOUN
taxlaw-2813	54	55	on	on	ADP
taxlaw-2813	54	56	financial	financial	ADJ
taxlaw-2813	54	57	transactions	transaction	NOUN
taxlaw-2813	54	58	.	.	PUNCT
taxlaw-2813	55	1	as	as	SCONJ
taxlaw-2813	55	2	these	these	DET
taxlaw-2813	55	3	barriers	barrier	NOUN
taxlaw-2813	55	4	declined	decline	VERB
taxlaw-2813	55	5	and	and	CCONJ
taxlaw-2813	55	6	investors	investor	NOUN
taxlaw-2813	55	7	grew	grow	VERB
taxlaw-2813	55	8	more	more	ADV
taxlaw-2813	55	9	sophisticated	sophisticated	ADJ
taxlaw-2813	55	10	at	at	ADP
taxlaw-2813	55	11	using	use	VERB
taxlaw-2813	55	12	international	international	ADJ
taxlaw-2813	55	13	financial	financial	ADJ
taxlaw-2813	55	14	structures	structure	NOUN
taxlaw-2813	55	15	to	to	PART
taxlaw-2813	55	16	reduce	reduce	VERB
taxlaw-2813	55	17	tax	tax	NOUN
taxlaw-2813	55	18	burdens	burden	NOUN
taxlaw-2813	55	19	on	on	ADP
taxlaw-2813	55	20	international	international	ADJ
taxlaw-2813	55	21	transactions	transaction	NOUN
taxlaw-2813	55	22	,	,	PUNCT
taxlaw-2813	55	23	states	state	VERB
taxlaw-2813	55	24	whose	whose	DET
taxlaw-2813	55	25	economies	economy	NOUN
taxlaw-2813	55	26	’	'	PUNCT
taxlaw-2813	55	27	size	size	NOUN
taxlaw-2813	55	28	had	have	AUX
taxlaw-2813	55	29	previously	previously	ADV
taxlaw-2813	55	30	been	be	AUX
taxlaw-2813	55	31	sufficient	sufficient	ADJ
taxlaw-2813	55	32	to	to	PART
taxlaw-2813	55	33	make	make	VERB
taxlaw-2813	55	34	them	they	PRON
taxlaw-2813	55	35	attractive	attractive	ADJ
taxlaw-2813	55	36	locations	location	NOUN
taxlaw-2813	55	37	for	for	ADP
taxlaw-2813	55	38	investment	investment	NOUN
taxlaw-2813	55	39	found	find	VERB
taxlaw-2813	55	40	themselves	themselves	PRON
taxlaw-2813	55	41	struggling	struggle	VERB
taxlaw-2813	55	42	to	to	PART
taxlaw-2813	55	43	capture	capture	VERB
taxlaw-2813	55	44	revenue	revenue	NOUN
taxlaw-2813	55	45	from	from	ADP
taxlaw-2813	55	46	increasingly	increasingly	ADV
taxlaw-2813	55	47	internationalized	internationalized	ADJ
taxlaw-2813	55	48	transactions.7	transactions.7	NOUN
taxlaw-2813	55	49	these	these	DET
taxlaw-2813	55	50	states	state	NOUN
taxlaw-2813	55	51	then	then	ADV
taxlaw-2813	55	52	sought	seek	VERB
taxlaw-2813	55	53	to	to	PART
taxlaw-2813	55	54	restrict	restrict	VERB
taxlaw-2813	55	55	tax	tax	NOUN
taxlaw-2813	55	56	competition	competition	NOUN
taxlaw-2813	55	57	.	.	PUNCT
taxlaw-2813	56	1	this	this	PRON
taxlaw-2813	56	2	in	in	ADP
taxlaw-2813	56	3	turn	turn	NOUN
taxlaw-2813	56	4	required	require	VERB
taxlaw-2813	56	5	them	they	PRON
taxlaw-2813	56	6	to	to	PART
taxlaw-2813	56	7	create	create	VERB
taxlaw-2813	56	8	a	a	DET
taxlaw-2813	56	9	means	means	NOUN
taxlaw-2813	56	10	of	of	ADP
taxlaw-2813	56	11	delegitimizing	delegitimize	VERB
taxlaw-2813	56	12	such	such	ADJ
taxlaw-2813	56	13	competition	competition	NOUN
taxlaw-2813	56	14	and	and	CCONJ
taxlaw-2813	56	15	preventing	prevent	VERB
taxlaw-2813	56	16	each	each	DET
taxlaw-2813	56	17	other	other	ADJ
taxlaw-2813	56	18	from	from	ADP
taxlaw-2813	56	19	defecting	defect	VERB
taxlaw-2813	56	20	from	from	ADP
taxlaw-2813	56	21	the	the	DET
taxlaw-2813	56	22	cartel	cartel	NOUN
taxlaw-2813	56	23	by	by	ADP
taxlaw-2813	56	24	lowering	lower	VERB
taxlaw-2813	56	25	tax	tax	NOUN
taxlaw-2813	56	26	rates	rate	NOUN
taxlaw-2813	56	27	unilaterally	unilaterally	ADV
taxlaw-2813	56	28	.	.	PUNCT
taxlaw-2813	57	1	regardless	regardless	ADV
taxlaw-2813	57	2	of	of	ADP
taxlaw-2813	57	3	one	one	NUM
taxlaw-2813	57	4	’s	’s	PART
taxlaw-2813	57	5	position	position	NOUN
taxlaw-2813	57	6	on	on	ADP
taxlaw-2813	57	7	the	the	DET
taxlaw-2813	57	8	merits	merit	NOUN
taxlaw-2813	57	9	of	of	ADP
taxlaw-2813	57	10	any	any	DET
taxlaw-2813	57	11	particular	particular	ADJ
taxlaw-2813	57	12	tax	tax	NOUN
taxlaw-2813	57	13	regime	regime	NOUN
taxlaw-2813	57	14	,	,	PUNCT
taxlaw-2813	57	15	the	the	DET
taxlaw-2813	57	16	evolution	evolution	NOUN
taxlaw-2813	57	17	of	of	ADP
taxlaw-2813	57	18	the	the	DET
taxlaw-2813	57	19	oecd	oecd	PROPN
taxlaw-2813	57	20	from	from	ADP
taxlaw-2813	57	21	a	a	DET
taxlaw-2813	57	22	facilitator	facilitator	NOUN
taxlaw-2813	57	23	of	of	ADP
taxlaw-2813	57	24	economic	economic	ADJ
taxlaw-2813	57	25	competition	competition	NOUN
taxlaw-2813	57	26	to	to	ADP
taxlaw-2813	57	27	a	a	DET
taxlaw-2813	57	28	cartel	cartel	NOUN
taxlaw-2813	57	29	enforcer	enforcer	NOUN
taxlaw-2813	57	30	represents	represent	VERB
taxlaw-2813	57	31	something	something	PRON
taxlaw-2813	57	32	new	new	ADJ
taxlaw-2813	57	33	in	in	ADP
taxlaw-2813	57	34	international	international	ADJ
taxlaw-2813	57	35	organization	organization	NOUN
taxlaw-2813	57	36	behavior	behavior	NOUN
taxlaw-2813	57	37	.	.	PUNCT
taxlaw-2813	58	1	since	since	SCONJ
taxlaw-2813	58	2	world	world	PROPN
taxlaw-2813	58	3	war	war	PROPN
taxlaw-2813	58	4	ii	ii	PROPN
taxlaw-2813	58	5	,	,	PUNCT
taxlaw-2813	58	6	the	the	DET
taxlaw-2813	58	7	world	world	NOUN
taxlaw-2813	58	8	economy	economy	NOUN
taxlaw-2813	58	9	has	have	AUX
taxlaw-2813	58	10	moved	move	VERB
taxlaw-2813	58	11	in	in	ADP
taxlaw-2813	58	12	fits	fit	NOUN
taxlaw-2813	58	13	and	and	CCONJ
taxlaw-2813	58	14	starts	start	VERB
taxlaw-2813	58	15	toward	toward	ADP
taxlaw-2813	58	16	a	a	DET
taxlaw-2813	58	17	more	more	ADV
taxlaw-2813	58	18	open	open	ADJ
taxlaw-2813	58	19	financial	financial	ADJ
taxlaw-2813	58	20	architecture	architecture	NOUN
taxlaw-2813	58	21	,	,	PUNCT
taxlaw-2813	58	22	one	one	NUM
taxlaw-2813	58	23	that	that	PRON
taxlaw-2813	58	24	has	have	AUX
taxlaw-2813	58	25	altered	alter	VERB
taxlaw-2813	58	26	the	the	DET
taxlaw-2813	58	27	relative	relative	ADJ
taxlaw-2813	58	28	positions	position	NOUN
taxlaw-2813	58	29	of	of	ADP
taxlaw-2813	58	30	states	state	NOUN
taxlaw-2813	58	31	in	in	ADP
taxlaw-2813	58	32	the	the	DET
taxlaw-2813	58	33	competition	competition	NOUN
taxlaw-2813	58	34	for	for	ADP
taxlaw-2813	58	35	resources.8	resources.8	PROPN
taxlaw-2813	58	36	the	the	DET
taxlaw-2813	58	37	cartelization	cartelization	NOUN
taxlaw-2813	58	38	of	of	ADP
taxlaw-2813	58	39	tax	tax	NOUN
taxlaw-2813	58	40	policy	policy	NOUN
taxlaw-2813	58	41	is	be	AUX
taxlaw-2813	58	42	an	an	DET
taxlaw-2813	58	43	important	important	ADJ
taxlaw-2813	58	44	effort	effort	NOUN
taxlaw-2813	58	45	to	to	PART
taxlaw-2813	58	46	hold	hold	VERB
taxlaw-2813	58	47	off	off	ADP
taxlaw-2813	58	48	the	the	DET
taxlaw-2813	58	49	impact	impact	NOUN
taxlaw-2813	58	50	of	of	ADP
taxlaw-2813	58	51	from	from	ADP
taxlaw-2813	58	52	this	this	PRON
taxlaw-2813	58	53	are	be	AUX
taxlaw-2813	58	54	dealt	deal	VERB
taxlaw-2813	58	55	with	with	ADP
taxlaw-2813	58	56	.	.	PUNCT
taxlaw-2813	59	1	since	since	SCONJ
taxlaw-2813	59	2	there	there	PRON
taxlaw-2813	59	3	is	be	VERB
taxlaw-2813	59	4	no	no	DET
taxlaw-2813	59	5	international	international	ADJ
taxlaw-2813	59	6	statutory	statutory	ADJ
taxlaw-2813	59	7	law	law	NOUN
taxlaw-2813	59	8	,	,	PUNCT
taxlaw-2813	59	9	the	the	DET
taxlaw-2813	59	10	term	term	NOUN
taxlaw-2813	59	11	can	can	AUX
taxlaw-2813	59	12	be	be	AUX
taxlaw-2813	59	13	a	a	DET
taxlaw-2813	59	14	bit	bit	NOUN
taxlaw-2813	59	15	misleading	misleading	ADJ
taxlaw-2813	59	16	.	.	PUNCT
taxlaw-2813	60	1	see	see	VERB
taxlaw-2813	60	2	alexander	alexander	PROPN
taxlaw-2813	60	3	jr	jr	PROPN
taxlaw-2813	60	4	.	.	PROPN
taxlaw-2813	61	1	townsend	townsend	PROPN
taxlaw-2813	61	2	,	,	PUNCT
taxlaw-2813	61	3	global	global	PROPN
taxlaw-2813	61	4	schoolyard	schoolyard	NOUN
taxlaw-2813	61	5	bully	bully	NOUN
taxlaw-2813	61	6	:	:	PUNCT
taxlaw-2813	61	7	the	the	DET
taxlaw-2813	61	8	organisation	organisation	NOUN
taxlaw-2813	61	9	for	for	ADP
taxlaw-2813	61	10	economic	economic	ADJ
taxlaw-2813	61	11	co	co	NOUN
taxlaw-2813	61	12	-	-	NOUN
taxlaw-2813	61	13	operation	operation	NOUN
taxlaw-2813	61	14	and	and	CCONJ
taxlaw-2813	61	15	development	development	NOUN
taxlaw-2813	61	16	's	's	PART
taxlaw-2813	61	17	coercive	coercive	ADJ
taxlaw-2813	61	18	efforts	effort	NOUN
taxlaw-2813	61	19	to	to	PART
taxlaw-2813	61	20	control	control	VERB
taxlaw-2813	61	21	tax	tax	NOUN
taxlaw-2813	61	22	competition	competition	NOUN
taxlaw-2813	61	23	,	,	PUNCT
taxlaw-2813	61	24	25	25	NUM
taxlaw-2813	61	25	fordham	fordham	PROPN
taxlaw-2813	61	26	int’l	int’l	PROPN
taxlaw-2813	61	27	l.	l.	PROPN
taxlaw-2813	61	28	j.	j.	PROPN
taxlaw-2813	61	29	215	215	PROPN
taxlaw-2813	61	30	,	,	PUNCT
taxlaw-2813	61	31	224	224	NUM
taxlaw-2813	61	32	(	(	PUNCT
taxlaw-2813	61	33	2001	2001	NUM
taxlaw-2813	61	34	-	-	SYM
taxlaw-2813	61	35	2002	2002	NUM
taxlaw-2813	61	36	)	)	PUNCT
taxlaw-2813	61	37	.	.	PUNCT
taxlaw-2813	62	1	7	7	NUM
taxlaw-2813	62	2	more	more	ADV
taxlaw-2813	62	3	broadly	broadly	ADV
taxlaw-2813	62	4	,	,	PUNCT
taxlaw-2813	62	5	this	this	DET
taxlaw-2813	62	6	competition	competition	NOUN
taxlaw-2813	62	7	is	be	AUX
taxlaw-2813	62	8	reshaping	reshape	VERB
taxlaw-2813	62	9	societies	society	NOUN
taxlaw-2813	62	10	.	.	PUNCT
taxlaw-2813	63	1	see	see	VERB
taxlaw-2813	63	2	phillip	phillip	PROPN
taxlaw-2813	63	3	brown	brown	PROPN
taxlaw-2813	63	4	,	,	PUNCT
taxlaw-2813	63	5	hugh	hugh	PROPN
taxlaw-2813	63	6	lauder	lauder	PROPN
taxlaw-2813	63	7	&	&	CCONJ
taxlaw-2813	63	8	david	david	PROPN
taxlaw-2813	63	9	ashton	ashton	PROPN
taxlaw-2813	63	10	,	,	PUNCT
taxlaw-2813	63	11	the	the	DET
taxlaw-2813	63	12	global	global	ADJ
taxlaw-2813	63	13	auction	auction	NOUN
taxlaw-2813	63	14	:	:	PUNCT
taxlaw-2813	63	15	the	the	DET
taxlaw-2813	63	16	broken	break	VERB
taxlaw-2813	63	17	promises	promise	NOUN
taxlaw-2813	63	18	of	of	ADP
taxlaw-2813	63	19	education	education	NOUN
taxlaw-2813	63	20	,	,	PUNCT
taxlaw-2813	63	21	jobs	job	NOUN
taxlaw-2813	63	22	,	,	PUNCT
taxlaw-2813	63	23	and	and	CCONJ
taxlaw-2813	63	24	incomes	income	NOUN
taxlaw-2813	63	25	(	(	PUNCT
taxlaw-2813	63	26	2010	2010	NUM
taxlaw-2813	63	27	)	)	PUNCT
taxlaw-2813	63	28	(	(	PUNCT
taxlaw-2813	63	29	explaining	explain	VERB
taxlaw-2813	63	30	that	that	SCONJ
taxlaw-2813	63	31	competition	competition	NOUN
taxlaw-2813	63	32	for	for	ADP
taxlaw-2813	63	33	jobs	job	NOUN
taxlaw-2813	63	34	requiring	require	VERB
taxlaw-2813	63	35	education	education	NOUN
taxlaw-2813	63	36	is	be	AUX
taxlaw-2813	63	37	now	now	ADV
taxlaw-2813	63	38	worldwide	worldwide	ADJ
taxlaw-2813	63	39	)	)	PUNCT
taxlaw-2813	63	40	.	.	PUNCT
taxlaw-2813	64	1	8	8	NUM
taxlaw-2813	64	2	see	see	VERB
taxlaw-2813	64	3	robert	robert	PROPN
taxlaw-2813	64	4	z.	z.	PROPN
taxlaw-2813	64	5	aliber	aliber	PROPN
taxlaw-2813	64	6	,	,	PUNCT
taxlaw-2813	64	7	the	the	DET
taxlaw-2813	64	8	international	international	ADJ
taxlaw-2813	64	9	money	money	NOUN
taxlaw-2813	64	10	game	game	NOUN
taxlaw-2813	64	11	14	14	NUM
taxlaw-2813	64	12	(	(	PUNCT
taxlaw-2813	64	13	5th	5th	ADJ
taxlaw-2813	64	14	ed	ed	NOUN
taxlaw-2813	64	15	.	.	PROPN
taxlaw-2813	64	16	1987	1987	NUM
taxlaw-2813	64	17	)	)	PUNCT
taxlaw-2813	64	18	(	(	PUNCT
taxlaw-2813	64	19	“	"	PUNCT
taxlaw-2813	64	20	during	during	ADP
taxlaw-2813	64	21	the	the	DET
taxlaw-2813	64	22	last	last	ADJ
taxlaw-2813	64	23	hundred	hundred	NUM
taxlaw-2813	64	24	years	year	NOUN
taxlaw-2813	64	25	,	,	PUNCT
taxlaw-2813	64	26	changes	change	NOUN
taxlaw-2813	64	27	in	in	ADP
taxlaw-2813	64	28	technology	technology	NOUN
taxlaw-2813	64	29	have	have	AUX
taxlaw-2813	64	30	widened	widen	VERB
taxlaw-2813	64	31	the	the	DET
taxlaw-2813	64	32	marketplace	marketplace	NOUN
taxlaw-2813	64	33	for	for	ADP
taxlaw-2813	64	34	goods	good	NOUN
taxlaw-2813	64	35	,	,	PUNCT
taxlaw-2813	64	36	services	service	NOUN
taxlaw-2813	64	37	,	,	PUNCT
taxlaw-2813	64	38	and	and	CCONJ
taxlaw-2813	64	39	securities	security	NOUN
taxlaw-2813	64	40	.	.	PUNCT
taxlaw-2813	65	1	for	for	ADP
taxlaw-2813	65	2	generations	generation	NOUN
taxlaw-2813	65	3	the	the	DET
taxlaw-2813	65	4	market	market	NOUN
taxlaw-2813	65	5	was	be	AUX
taxlaw-2813	65	6	smaller	small	ADJ
taxlaw-2813	65	7	than	than	ADP
taxlaw-2813	65	8	the	the	DET
taxlaw-2813	65	9	nation	nation	NOUN
taxlaw-2813	65	10	-	-	PUNCT
taxlaw-2813	65	11	state	state	NOUN
taxlaw-2813	65	12	.	.	PUNCT
taxlaw-2813	66	1	the	the	DET
taxlaw-2813	66	2	expansion	expansion	NOUN
taxlaw-2813	66	3	of	of	ADP
taxlaw-2813	66	4	the	the	DET
taxlaw-2813	66	5	boundaries	boundary	NOUN
taxlaw-2813	66	6	of	of	ADP
taxlaw-2813	66	7	the	the	DET
taxlaw-2813	66	8	market	market	NOUN
taxlaw-2813	66	9	beyond	beyond	ADP
taxlaw-2813	66	10	the	the	DET
taxlaw-2813	66	11	fixed	fix	VERB
taxlaw-2813	66	12	boundaries	boundary	NOUN
taxlaw-2813	66	13	of	of	ADP
taxlaw-2813	66	14	the	the	DET
taxlaw-2813	66	15	state	state	NOUN
taxlaw-2813	66	16	has	have	AUX
taxlaw-2813	66	17	threatened	threaten	VERB
taxlaw-2813	66	18	the	the	DET
taxlaw-2813	66	19	viability	viability	NOUN
taxlaw-2813	66	20	of	of	ADP
taxlaw-2813	66	21	national	national	ADJ
taxlaw-2813	66	22	economic	economic	ADJ
taxlaw-2813	66	23	independence	independence	NOUN
taxlaw-2813	66	24	and	and	CCONJ
taxlaw-2813	66	25	the	the	DET
taxlaw-2813	66	26	future	future	NOUN
taxlaw-2813	66	27	of	of	ADP
taxlaw-2813	66	28	many	many	ADJ
taxlaw-2813	66	29	national	national	ADJ
taxlaw-2813	66	30	industries	industry	NOUN
taxlaw-2813	66	31	.	.	PUNCT
taxlaw-2813	66	32	”	"	PUNCT
taxlaw-2813	66	33	)	)	PUNCT
taxlaw-2813	66	34	;	;	PUNCT
taxlaw-2813	66	35	dilip	dilip	PROPN
taxlaw-2813	66	36	k.	k.	PROPN
taxlaw-2813	66	37	ghosh	ghosh	PROPN
taxlaw-2813	66	38	&	&	CCONJ
taxlaw-2813	66	39	edgar	edgar	PROPN
taxlaw-2813	66	40	ortiz	ortiz	PROPN
taxlaw-2813	66	41	,	,	PUNCT
taxlaw-2813	66	42	introduction	introduction	NOUN
taxlaw-2813	66	43	in	in	ADP
taxlaw-2813	66	44	the	the	DET
taxlaw-2813	66	45	global	global	ADJ
taxlaw-2813	66	46	structure	structure	NOUN
taxlaw-2813	66	47	of	of	ADP
taxlaw-2813	66	48	financial	financial	ADJ
taxlaw-2813	66	49	markets	market	NOUN
taxlaw-2813	66	50	:	:	PUNCT
taxlaw-2813	66	51	an	an	DET
taxlaw-2813	66	52	overview	overview	NOUN
taxlaw-2813	66	53	1	1	NUM
taxlaw-2813	66	54	,	,	PUNCT
taxlaw-2813	66	55	2	2	NUM
taxlaw-2813	66	56	(	(	PUNCT
taxlaw-2813	66	57	dilip	dilip	PROPN
taxlaw-2813	66	58	k.	k.	PROPN
taxlaw-2813	66	59	ghosh	ghosh	PROPN
taxlaw-2813	66	60	&	&	CCONJ
taxlaw-2813	66	61	edgar	edgar	PROPN
taxlaw-2813	66	62	ortiz	ortiz	PROPN
taxlaw-2813	66	63	eds	eds	PROPN
taxlaw-2813	66	64	.	.	PROPN
taxlaw-2813	66	65	,	,	PUNCT
taxlaw-2813	66	66	1997	1997	NUM
taxlaw-2813	66	67	)	)	PUNCT
taxlaw-2813	66	68	(	(	PUNCT
taxlaw-2813	66	69	“	"	PUNCT
taxlaw-2813	66	70	exchange	exchange	NOUN
taxlaw-2813	66	71	rate	rate	NOUN
taxlaw-2813	66	72	convertibility	convertibility	NOUN
taxlaw-2813	66	73	and	and	CCONJ
taxlaw-2813	66	74	hedging	hedging	NOUN
taxlaw-2813	66	75	instruments	instrument	NOUN
taxlaw-2813	66	76	have	have	AUX
taxlaw-2813	66	77	created	create	VERB
taxlaw-2813	66	78	climates	climate	NOUN
taxlaw-2813	66	79	of	of	ADP
taxlaw-2813	66	80	covered	covered	ADJ
taxlaw-2813	66	81	arbitrage	arbitrage	NOUN
taxlaw-2813	66	82	and	and	CCONJ
taxlaw-2813	66	83	,	,	PUNCT
taxlaw-2813	66	84	as	as	ADP
taxlaw-2813	66	85	a	a	DET
taxlaw-2813	66	86	result	result	NOUN
taxlaw-2813	66	87	,	,	PUNCT
taxlaw-2813	66	88	most	most	ADJ
taxlaw-2813	66	89	markets	market	NOUN
taxlaw-2813	66	90	irrespective	irrespective	ADV
taxlaw-2813	66	91	of	of	ADP
taxlaw-2813	66	92	their	their	PRON
taxlaw-2813	66	93	locations	location	NOUN
taxlaw-2813	66	94	have	have	AUX
taxlaw-2813	66	95	become	become	VERB
taxlaw-2813	66	96	truly	truly	ADV
taxlaw-2813	66	97	global	global	ADJ
taxlaw-2813	66	98	.	.	PUNCT
taxlaw-2813	66	99	”	"	PUNCT
taxlaw-2813	66	100	)	)	PUNCT
taxlaw-2813	66	101	;	;	PUNCT
taxlaw-2813	66	102	mira	mira	PROPN
taxlaw-2813	66	103	wilkins	wilkins	PROPN
taxlaw-2813	66	104	,	,	PUNCT
taxlaw-2813	66	105	an	an	DET
taxlaw-2813	66	106	overview	overview	NOUN
taxlaw-2813	66	107	of	of	ADP
taxlaw-2813	66	108	foreign	foreign	ADJ
taxlaw-2813	66	109	companies	company	NOUN
taxlaw-2813	66	110	in	in	ADP
taxlaw-2813	66	111	the	the	DET
taxlaw-2813	66	112	united	united	PROPN
taxlaw-2813	66	113	states	states	PROPN
taxlaw-2813	66	114	,	,	PUNCT
taxlaw-2813	66	115	1945	1945	NUM
taxlaw-2813	66	116	-	-	SYM
taxlaw-2813	66	117	2000	2000	NUM
taxlaw-2813	66	118	,	,	PUNCT
taxlaw-2813	66	119	in	in	ADP
taxlaw-2813	66	120	foreign	foreign	ADJ
taxlaw-2813	66	121	multinationals	multinational	NOUN
taxlaw-2813	66	122	in	in	ADP
taxlaw-2813	66	123	the	the	DET
taxlaw-2813	66	124	united	united	PROPN
taxlaw-2813	66	125	states	states	PROPN
taxlaw-2813	66	126	:	:	PUNCT
taxlaw-2813	66	127	management	management	NOUN
taxlaw-2813	66	128	and	and	CCONJ
taxlaw-2813	66	129	performance	performance	NOUN
taxlaw-2813	66	130	18	18	NUM
taxlaw-2813	66	131	,	,	PUNCT
taxlaw-2813	66	132	22	22	NUM
taxlaw-2813	66	133	(	(	PUNCT
taxlaw-2813	66	134	geoffrey	geoffrey	PROPN
taxlaw-2813	66	135	jones	jones	PROPN
taxlaw-2813	66	136	&	&	CCONJ
taxlaw-2813	66	137	lina	lina	PROPN
taxlaw-2813	66	138	galvez	galvez	PROPN
taxlaw-2813	66	139	-	-	PUNCT
taxlaw-2813	66	140	munoz	munoz	PROPN
taxlaw-2813	66	141	eds	eds	PROPN
taxlaw-2813	66	142	.	.	PROPN
taxlaw-2813	66	143	,	,	PUNCT
taxlaw-2813	66	144	2002	2002	NUM
taxlaw-2813	66	145	)	)	PUNCT
taxlaw-2813	66	146	(	(	PUNCT
taxlaw-2813	66	147	“	"	PUNCT
taxlaw-2813	66	148	from	from	ADP
taxlaw-2813	66	149	1945	1945	NUM
taxlaw-2813	66	150	to	to	ADP
taxlaw-2813	66	151	the	the	DET
taxlaw-2813	66	152	early	early	ADJ
taxlaw-2813	66	153	1960s	1960	NOUN
taxlaw-2813	66	154	,	,	PUNCT
taxlaw-2813	66	155	this	this	DET
taxlaw-2813	66	156	common	common	ADJ
taxlaw-2813	66	157	market	market	NOUN
taxlaw-2813	66	158	[	[	X
taxlaw-2813	66	159	the	the	DET
taxlaw-2813	66	160	u.s	u.s	PROPN
taxlaw-2813	66	161	.	.	PROPN
taxlaw-2813	66	162	]	]	PUNCT
taxlaw-2813	66	163	was	be	AUX
taxlaw-2813	66	164	a	a	DET
taxlaw-2813	66	165	highly	highly	ADV
taxlaw-2813	66	166	protected	protect	VERB
taxlaw-2813	66	167	one	one	NUM
taxlaw-2813	66	168	,	,	PUNCT
taxlaw-2813	66	169	separated	separate	VERB
taxlaw-2813	66	170	from	from	ADP
taxlaw-2813	66	171	the	the	DET
taxlaw-2813	66	172	rest	rest	NOUN
taxlaw-2813	66	173	of	of	ADP
taxlaw-2813	66	174	the	the	DET
taxlaw-2813	66	175	2012	2012	NUM
taxlaw-2813	66	176	]	]	PUNCT
taxlaw-2813	66	177	cartelizing	cartelize	VERB
taxlaw-2813	66	178	taxes	taxis	NOUN
taxlaw-2813	66	179	5	5	NUM
taxlaw-2813	66	180	the	the	DET
taxlaw-2813	66	181	forces	force	NOUN
taxlaw-2813	66	182	unleashed	unleash	VERB
taxlaw-2813	66	183	by	by	ADP
taxlaw-2813	66	184	competition	competition	NOUN
taxlaw-2813	66	185	on	on	ADP
taxlaw-2813	66	186	a	a	DET
taxlaw-2813	66	187	more	more	ADV
taxlaw-2813	66	188	level	level	NOUN
taxlaw-2813	66	189	playing	playing	NOUN
taxlaw-2813	66	190	field	field	NOUN
taxlaw-2813	66	191	,	,	PUNCT
taxlaw-2813	66	192	but	but	CCONJ
taxlaw-2813	66	193	it	it	PRON
taxlaw-2813	66	194	is	be	AUX
taxlaw-2813	66	195	certainly	certainly	ADV
taxlaw-2813	66	196	not	not	PART
taxlaw-2813	66	197	the	the	DET
taxlaw-2813	66	198	only	only	ADJ
taxlaw-2813	66	199	one	one	NUM
taxlaw-2813	66	200	.	.	PUNCT
taxlaw-2813	67	1	there	there	PRON
taxlaw-2813	67	2	has	have	AUX
taxlaw-2813	67	3	recently	recently	ADV
taxlaw-2813	67	4	been	be	AUX
taxlaw-2813	67	5	a	a	DET
taxlaw-2813	67	6	spate	spate	NOUN
taxlaw-2813	67	7	of	of	ADP
taxlaw-2813	67	8	aggressive	aggressive	ADJ
taxlaw-2813	67	9	efforts	effort	NOUN
taxlaw-2813	67	10	by	by	ADP
taxlaw-2813	67	11	large	large	ADJ
taxlaw-2813	67	12	developed	develop	VERB
taxlaw-2813	67	13	countries	country	NOUN
taxlaw-2813	67	14	to	to	PART
taxlaw-2813	67	15	demand	demand	VERB
taxlaw-2813	67	16	an	an	DET
taxlaw-2813	67	17	end	end	NOUN
taxlaw-2813	67	18	to	to	ADP
taxlaw-2813	67	19	financial	financial	ADJ
taxlaw-2813	67	20	privacy	privacy	NOUN
taxlaw-2813	67	21	through	through	ADP
taxlaw-2813	67	22	tax	tax	NOUN
taxlaw-2813	67	23	information	information	NOUN
taxlaw-2813	67	24	exchange	exchange	NOUN
taxlaw-2813	67	25	agreements	agreement	NOUN
taxlaw-2813	67	26	(	(	PUNCT
taxlaw-2813	67	27	tieas	tiea	NOUN
taxlaw-2813	67	28	)	)	PUNCT
taxlaw-2813	67	29	,	,	PUNCT
taxlaw-2813	67	30	threats	threat	NOUN
taxlaw-2813	67	31	of	of	ADP
taxlaw-2813	67	32	blacklisting	blacklisting	NOUN
taxlaw-2813	67	33	,	,	PUNCT
taxlaw-2813	67	34	and	and	CCONJ
taxlaw-2813	67	35	direct	direct	ADJ
taxlaw-2813	67	36	payments	payment	NOUN
taxlaw-2813	67	37	to	to	ADP
taxlaw-2813	67	38	individuals	individual	NOUN
taxlaw-2813	67	39	for	for	ADP
taxlaw-2813	67	40	stealing	steal	VERB
taxlaw-2813	67	41	data	datum	NOUN
taxlaw-2813	67	42	from	from	ADP
taxlaw-2813	67	43	financial	financial	ADJ
taxlaw-2813	67	44	institutions	institution	NOUN
taxlaw-2813	67	45	in	in	ADP
taxlaw-2813	67	46	other	other	ADJ
taxlaw-2813	67	47	jurisdictions	jurisdiction	NOUN
taxlaw-2813	67	48	.	.	PUNCT
taxlaw-2813	68	1	these	these	DET
taxlaw-2813	68	2	efforts	effort	NOUN
taxlaw-2813	68	3	have	have	VERB
taxlaw-2813	68	4	the	the	DET
taxlaw-2813	68	5	same	same	ADJ
taxlaw-2813	68	6	goals	goal	NOUN
taxlaw-2813	68	7	as	as	ADP
taxlaw-2813	68	8	the	the	DET
taxlaw-2813	68	9	irs	irs	PROPN
taxlaw-2813	68	10	’s	’s	PART
taxlaw-2813	68	11	mail	mail	NOUN
taxlaw-2813	68	12	intercepts	intercept	NOUN
taxlaw-2813	68	13	of	of	ADP
taxlaw-2813	68	14	americans	americans	PROPN
taxlaw-2813	68	15	receiving	receive	VERB
taxlaw-2813	68	16	letters	letter	NOUN
taxlaw-2813	68	17	from	from	ADP
taxlaw-2813	68	18	swiss	swiss	ADJ
taxlaw-2813	68	19	banks	bank	NOUN
taxlaw-2813	68	20	in	in	ADP
taxlaw-2813	68	21	1967	1967	NUM
taxlaw-2813	68	22	and	and	CCONJ
taxlaw-2813	68	23	1971,9	1971,9	NUM
taxlaw-2813	68	24	australia	australia	PROPN
taxlaw-2813	68	25	’s	’s	PART
taxlaw-2813	68	26	severing	severing	NOUN
taxlaw-2813	68	27	of	of	ADP
taxlaw-2813	68	28	communications	communication	NOUN
taxlaw-2813	68	29	links	link	NOUN
taxlaw-2813	68	30	to	to	ADP
taxlaw-2813	68	31	the	the	DET
taxlaw-2813	68	32	new	new	ADJ
taxlaw-2813	68	33	hebrides	hebride	NOUN
taxlaw-2813	68	34	in	in	ADP
taxlaw-2813	68	35	the	the	DET
taxlaw-2813	68	36	early	early	ADJ
taxlaw-2813	68	37	1970s,10	1970s,10	NUM
taxlaw-2813	68	38	and	and	CCONJ
taxlaw-2813	68	39	the	the	DET
taxlaw-2813	68	40	irs	irs	PROPN
taxlaw-2813	68	41	’s	’s	PART
taxlaw-2813	68	42	1973	1973	NUM
taxlaw-2813	68	43	luring	luring	NOUN
taxlaw-2813	68	44	of	of	ADP
taxlaw-2813	68	45	a	a	DET
taxlaw-2813	68	46	bahamian	bahamian	ADJ
taxlaw-2813	68	47	banker	banker	NOUN
taxlaw-2813	68	48	to	to	ADP
taxlaw-2813	68	49	a	a	DET
taxlaw-2813	68	50	romantic	romantic	ADJ
taxlaw-2813	68	51	dinner	dinner	NOUN
taxlaw-2813	68	52	date	date	NOUN
taxlaw-2813	68	53	in	in	ADP
taxlaw-2813	68	54	miami	miami	PROPN
taxlaw-2813	68	55	to	to	PART
taxlaw-2813	68	56	allow	allow	VERB
taxlaw-2813	68	57	it	it	PRON
taxlaw-2813	68	58	to	to	PART
taxlaw-2813	68	59	break	break	VERB
taxlaw-2813	68	60	into	into	ADP
taxlaw-2813	68	61	his	his	PRON
taxlaw-2813	68	62	briefcase	briefcase	NOUN
taxlaw-2813	68	63	in	in	ADP
taxlaw-2813	68	64	search	search	NOUN
taxlaw-2813	68	65	of	of	ADP
taxlaw-2813	68	66	documents	document	NOUN
taxlaw-2813	68	67	that	that	PRON
taxlaw-2813	68	68	might	might	AUX
taxlaw-2813	68	69	incriminate	incriminate	VERB
taxlaw-2813	68	70	american	american	ADJ
taxlaw-2813	68	71	taxpayers.11	taxpayers.11	NOUN
taxlaw-2813	68	72	the	the	DET
taxlaw-2813	68	73	difference	difference	NOUN
taxlaw-2813	68	74	is	be	AUX
taxlaw-2813	68	75	that	that	SCONJ
taxlaw-2813	68	76	they	they	PRON
taxlaw-2813	68	77	are	be	AUX
taxlaw-2813	68	78	now	now	ADV
taxlaw-2813	68	79	undertaken	undertake	VERB
taxlaw-2813	68	80	on	on	ADP
taxlaw-2813	68	81	a	a	DET
taxlaw-2813	68	82	larger	large	ADJ
taxlaw-2813	68	83	scale	scale	NOUN
taxlaw-2813	68	84	.	.	PUNCT
taxlaw-2813	69	1	the	the	DET
taxlaw-2813	69	2	data	datum	NOUN
taxlaw-2813	69	3	available	available	ADJ
taxlaw-2813	69	4	from	from	ADP
taxlaw-2813	69	5	foreign	foreign	ADJ
taxlaw-2813	69	6	bankers	banker	NOUN
taxlaw-2813	69	7	the	the	DET
taxlaw-2813	69	8	irs	irs	PROPN
taxlaw-2813	69	9	can	can	AUX
taxlaw-2813	69	10	lure	lure	VERB
taxlaw-2813	69	11	to	to	ADP
taxlaw-2813	69	12	miami	miami	PROPN
taxlaw-2813	69	13	on	on	ADP
taxlaw-2813	69	14	dates	date	NOUN
taxlaw-2813	69	15	is	be	AUX
taxlaw-2813	69	16	much	much	ADV
taxlaw-2813	69	17	less	less	ADJ
taxlaw-2813	69	18	than	than	ADP
taxlaw-2813	69	19	that	that	PRON
taxlaw-2813	69	20	from	from	ADP
taxlaw-2813	69	21	the	the	DET
taxlaw-2813	69	22	people	people	NOUN
taxlaw-2813	69	23	about	about	ADP
taxlaw-2813	69	24	whom	whom	PRON
taxlaw-2813	69	25	a	a	DET
taxlaw-2813	69	26	tiea	tiea	NOUN
taxlaw-2813	69	27	can	can	AUX
taxlaw-2813	69	28	produce	produce	VERB
taxlaw-2813	69	29	automated	automate	VERB
taxlaw-2813	69	30	information	information	NOUN
taxlaw-2813	69	31	flows	flow	NOUN
taxlaw-2813	69	32	or	or	CCONJ
taxlaw-2813	69	33	which	which	PRON
taxlaw-2813	69	34	a	a	DET
taxlaw-2813	69	35	bank	bank	NOUN
taxlaw-2813	69	36	employee	employee	NOUN
taxlaw-2813	69	37	can	can	AUX
taxlaw-2813	69	38	steal	steal	VERB
taxlaw-2813	69	39	using	use	VERB
taxlaw-2813	69	40	a	a	DET
taxlaw-2813	69	41	usb	usb	NOUN
taxlaw-2813	69	42	memory	memory	NOUN
taxlaw-2813	69	43	stick	stick	NOUN
taxlaw-2813	69	44	.	.	PUNCT
taxlaw-2813	70	1	if	if	SCONJ
taxlaw-2813	70	2	we	we	PRON
taxlaw-2813	70	3	are	be	AUX
taxlaw-2813	70	4	going	go	VERB
taxlaw-2813	70	5	to	to	PART
taxlaw-2813	70	6	continue	continue	VERB
taxlaw-2813	70	7	to	to	PART
taxlaw-2813	70	8	reap	reap	VERB
taxlaw-2813	70	9	the	the	DET
taxlaw-2813	70	10	benefits	benefit	NOUN
taxlaw-2813	70	11	of	of	ADP
taxlaw-2813	70	12	financial	financial	ADJ
taxlaw-2813	70	13	openness	openness	NOUN
taxlaw-2813	70	14	and	and	CCONJ
taxlaw-2813	70	15	relatively	relatively	ADV
taxlaw-2813	70	16	free	free	ADJ
taxlaw-2813	70	17	capital	capital	NOUN
taxlaw-2813	70	18	flows	flow	NOUN
taxlaw-2813	70	19	,	,	PUNCT
taxlaw-2813	70	20	an	an	DET
taxlaw-2813	70	21	international	international	ADJ
taxlaw-2813	70	22	consensus	consensus	NOUN
taxlaw-2813	70	23	on	on	ADP
taxlaw-2813	70	24	the	the	DET
taxlaw-2813	70	25	shape	shape	NOUN
taxlaw-2813	70	26	of	of	ADP
taxlaw-2813	70	27	a	a	DET
taxlaw-2813	70	28	level	level	NOUN
taxlaw-2813	70	29	playing	playing	NOUN
taxlaw-2813	70	30	field	field	NOUN
taxlaw-2813	70	31	for	for	ADP
taxlaw-2813	70	32	the	the	DET
taxlaw-2813	70	33	competition	competition	NOUN
taxlaw-2813	70	34	for	for	ADP
taxlaw-2813	70	35	resources	resource	NOUN
taxlaw-2813	70	36	that	that	PRON
taxlaw-2813	70	37	takes	take	VERB
taxlaw-2813	70	38	into	into	ADP
taxlaw-2813	70	39	account	account	NOUN
taxlaw-2813	70	40	the	the	DET
taxlaw-2813	70	41	interests	interest	NOUN
taxlaw-2813	70	42	of	of	ADP
taxlaw-2813	70	43	more	more	ADJ
taxlaw-2813	70	44	than	than	ADP
taxlaw-2813	70	45	a	a	DET
taxlaw-2813	70	46	small	small	ADJ
taxlaw-2813	70	47	group	group	NOUN
taxlaw-2813	70	48	of	of	ADP
taxlaw-2813	70	49	developed	develop	VERB
taxlaw-2813	70	50	economies	economy	NOUN
taxlaw-2813	70	51	will	will	AUX
taxlaw-2813	70	52	be	be	AUX
taxlaw-2813	70	53	necessary	necessary	ADJ
taxlaw-2813	70	54	.	.	PUNCT
taxlaw-2813	71	1	part	part	NOUN
taxlaw-2813	71	2	ii	ii	PROPN
taxlaw-2813	71	3	sets	set	VERB
taxlaw-2813	71	4	out	out	ADP
taxlaw-2813	71	5	a	a	DET
taxlaw-2813	71	6	framework	framework	NOUN
taxlaw-2813	71	7	for	for	ADP
taxlaw-2813	71	8	evaluating	evaluate	VERB
taxlaw-2813	71	9	debates	debate	NOUN
taxlaw-2813	71	10	over	over	ADP
taxlaw-2813	71	11	tax	tax	NOUN
taxlaw-2813	71	12	competition	competition	NOUN
taxlaw-2813	71	13	.	.	PUNCT
taxlaw-2813	72	1	part	part	NOUN
taxlaw-2813	72	2	iii	iii	PRON
taxlaw-2813	72	3	provides	provide	VERB
taxlaw-2813	72	4	a	a	DET
taxlaw-2813	72	5	brief	brief	ADJ
taxlaw-2813	72	6	history	history	NOUN
taxlaw-2813	72	7	of	of	ADP
taxlaw-2813	72	8	efforts	effort	NOUN
taxlaw-2813	72	9	to	to	PART
taxlaw-2813	72	10	address	address	VERB
taxlaw-2813	72	11	the	the	DET
taxlaw-2813	72	12	problems	problem	NOUN
taxlaw-2813	72	13	caused	cause	VERB
taxlaw-2813	72	14	by	by	ADP
taxlaw-2813	72	15	differences	difference	NOUN
taxlaw-2813	72	16	in	in	ADP
taxlaw-2813	72	17	tax	tax	NOUN
taxlaw-2813	72	18	regimes	regime	NOUN
taxlaw-2813	72	19	across	across	ADP
taxlaw-2813	72	20	states	state	NOUN
taxlaw-2813	72	21	and	and	CCONJ
taxlaw-2813	72	22	of	of	ADP
taxlaw-2813	72	23	the	the	DET
taxlaw-2813	72	24	emergence	emergence	NOUN
taxlaw-2813	72	25	of	of	ADP
taxlaw-2813	72	26	tax	tax	NOUN
taxlaw-2813	72	27	competition	competition	NOUN
taxlaw-2813	72	28	.	.	PUNCT
taxlaw-2813	73	1	part	part	NOUN
taxlaw-2813	73	2	iv	iv	NUM
taxlaw-2813	73	3	lays	lay	VERB
taxlaw-2813	73	4	out	out	ADP
taxlaw-2813	73	5	the	the	DET
taxlaw-2813	73	6	qualitative	qualitative	ADJ
taxlaw-2813	73	7	change	change	NOUN
taxlaw-2813	73	8	in	in	ADP
taxlaw-2813	73	9	international	international	ADJ
taxlaw-2813	73	10	tax	tax	NOUN
taxlaw-2813	73	11	cooperation	cooperation	NOUN
taxlaw-2813	73	12	since	since	SCONJ
taxlaw-2813	73	13	the	the	DET
taxlaw-2813	73	14	1980s	1980	NOUN
taxlaw-2813	73	15	and	and	CCONJ
taxlaw-2813	73	16	examines	examine	VERB
taxlaw-2813	73	17	the	the	DET
taxlaw-2813	73	18	evolution	evolution	NOUN
taxlaw-2813	73	19	of	of	ADP
taxlaw-2813	73	20	the	the	DET
taxlaw-2813	73	21	oecd	oecd	PROPN
taxlaw-2813	73	22	’s	’s	PART
taxlaw-2813	73	23	role	role	NOUN
taxlaw-2813	73	24	against	against	ADP
taxlaw-2813	73	25	tax	tax	NOUN
taxlaw-2813	73	26	competition	competition	NOUN
taxlaw-2813	73	27	in	in	ADP
taxlaw-2813	73	28	the	the	DET
taxlaw-2813	73	29	context	context	NOUN
taxlaw-2813	73	30	of	of	ADP
taxlaw-2813	73	31	the	the	DET
taxlaw-2813	73	32	framework	framework	NOUN
taxlaw-2813	73	33	set	set	VERB
taxlaw-2813	73	34	out	out	ADP
taxlaw-2813	73	35	in	in	ADP
taxlaw-2813	73	36	part	part	PROPN
taxlaw-2813	73	37	ii	ii	PROPN
taxlaw-2813	73	38	.	.	PUNCT
taxlaw-2813	74	1	part	part	NOUN
taxlaw-2813	74	2	v	v	ADP
taxlaw-2813	74	3	concludes	conclude	VERB
taxlaw-2813	74	4	with	with	ADP
taxlaw-2813	74	5	observations	observation	NOUN
taxlaw-2813	74	6	on	on	ADP
taxlaw-2813	74	7	the	the	DET
taxlaw-2813	74	8	parameters	parameter	NOUN
taxlaw-2813	74	9	of	of	ADP
taxlaw-2813	74	10	state	state	NOUN
taxlaw-2813	74	11	competition	competition	NOUN
taxlaw-2813	74	12	for	for	ADP
taxlaw-2813	74	13	wealth	wealth	NOUN
taxlaw-2813	74	14	-	-	PUNCT
taxlaw-2813	74	15	creating	create	VERB
taxlaw-2813	74	16	activities	activity	NOUN
taxlaw-2813	74	17	.	.	PUNCT
taxlaw-2813	75	1	ii	ii	X
taxlaw-2813	75	2	.	.	PUNCT
taxlaw-2813	75	3	jurisdictional	jurisdictional	ADJ
taxlaw-2813	75	4	competition	competition	NOUN
taxlaw-2813	75	5	as	as	ADP
taxlaw-2813	75	6	a	a	DET
taxlaw-2813	75	7	framework	framework	NOUN
taxlaw-2813	75	8	for	for	ADP
taxlaw-2813	75	9	tax	tax	NOUN
taxlaw-2813	75	10	competition	competition	NOUN
taxlaw-2813	75	11	states	state	NOUN
taxlaw-2813	75	12	compete	compete	VERB
taxlaw-2813	75	13	for	for	ADP
taxlaw-2813	75	14	economic	economic	ADJ
taxlaw-2813	75	15	activity	activity	NOUN
taxlaw-2813	75	16	in	in	ADP
taxlaw-2813	75	17	multiple	multiple	ADJ
taxlaw-2813	75	18	ways	way	NOUN
taxlaw-2813	75	19	,	,	PUNCT
taxlaw-2813	75	20	including	include	VERB
taxlaw-2813	75	21	offering	offer	VERB
taxlaw-2813	75	22	different	different	ADJ
taxlaw-2813	75	23	mixes	mix	NOUN
taxlaw-2813	75	24	of	of	ADP
taxlaw-2813	75	25	security	security	NOUN
taxlaw-2813	75	26	of	of	ADP
taxlaw-2813	75	27	ownership	ownership	NOUN
taxlaw-2813	75	28	,	,	PUNCT
taxlaw-2813	75	29	access	access	NOUN
taxlaw-2813	75	30	to	to	ADP
taxlaw-2813	75	31	resources	resource	NOUN
taxlaw-2813	75	32	,	,	PUNCT
taxlaw-2813	75	33	regulatory	regulatory	ADJ
taxlaw-2813	75	34	climates	climate	NOUN
taxlaw-2813	75	35	,	,	PUNCT
taxlaw-2813	75	36	and	and	CCONJ
taxlaw-2813	75	37	demands	demand	NOUN
taxlaw-2813	75	38	on	on	ADP
taxlaw-2813	75	39	investors	investor	NOUN
taxlaw-2813	75	40	to	to	PART
taxlaw-2813	75	41	share	share	VERB
taxlaw-2813	75	42	resources	resource	NOUN
taxlaw-2813	75	43	.	.	PUNCT
taxlaw-2813	76	1	tax	tax	NOUN
taxlaw-2813	76	2	competition	competition	NOUN
taxlaw-2813	76	3	is	be	AUX
taxlaw-2813	76	4	but	but	CCONJ
taxlaw-2813	76	5	one	one	NUM
taxlaw-2813	76	6	aspect	aspect	NOUN
taxlaw-2813	76	7	of	of	ADP
taxlaw-2813	76	8	this	this	DET
taxlaw-2813	76	9	competition.12	competition.12	NOUN
taxlaw-2813	76	10	thus	thus	ADV
taxlaw-2813	76	11	a	a	DET
taxlaw-2813	76	12	dictatorship	dictatorship	NOUN
taxlaw-2813	76	13	with	with	ADP
taxlaw-2813	76	14	few	few	ADJ
taxlaw-2813	76	15	checks	check	NOUN
taxlaw-2813	76	16	on	on	ADP
taxlaw-2813	76	17	the	the	DET
taxlaw-2813	76	18	arbitrary	arbitrary	ADJ
taxlaw-2813	76	19	behavior	behavior	NOUN
taxlaw-2813	76	20	of	of	ADP
taxlaw-2813	76	21	the	the	DET
taxlaw-2813	76	22	dictator	dictator	NOUN
taxlaw-2813	76	23	,	,	PUNCT
taxlaw-2813	76	24	like	like	ADP
taxlaw-2813	76	25	zaire	zaire	PROPN
taxlaw-2813	76	26	under	under	ADP
taxlaw-2813	76	27	its	its	PRON
taxlaw-2813	76	28	former	former	ADJ
taxlaw-2813	76	29	dictator	dictator	NOUN
taxlaw-2813	76	30	mobutu	mobutu	PROPN
taxlaw-2813	76	31	sese	sese	PROPN
taxlaw-2813	76	32	seko	seko	NOUN
taxlaw-2813	76	33	,	,	PUNCT
taxlaw-2813	76	34	offered	offer	VERB
taxlaw-2813	76	35	privileged	privileged	ADJ
taxlaw-2813	76	36	access	access	NOUN
taxlaw-2813	76	37	to	to	ADP
taxlaw-2813	76	38	economic	economic	ADJ
taxlaw-2813	76	39	resources	resource	NOUN
taxlaw-2813	76	40	in	in	ADP
taxlaw-2813	76	41	exchange	exchange	NOUN
taxlaw-2813	76	42	for	for	ADP
taxlaw-2813	76	43	granting	grant	VERB
taxlaw-2813	76	44	a	a	DET
taxlaw-2813	76	45	share	share	NOUN
taxlaw-2813	76	46	of	of	ADP
taxlaw-2813	76	47	the	the	DET
taxlaw-2813	76	48	gains	gain	NOUN
taxlaw-2813	76	49	to	to	ADP
taxlaw-2813	76	50	the	the	DET
taxlaw-2813	76	51	dictator	dictator	NOUN
taxlaw-2813	76	52	.	.	PUNCT
taxlaw-2813	77	1	meanwhile	meanwhile	ADV
taxlaw-2813	77	2	,	,	PUNCT
taxlaw-2813	77	3	oecd	oecd	PROPN
taxlaw-2813	77	4	countries	country	NOUN
taxlaw-2813	77	5	have	have	AUX
taxlaw-2813	77	6	typically	typically	ADV
taxlaw-2813	77	7	offered	offer	VERB
taxlaw-2813	77	8	guarantees	guarantee	NOUN
taxlaw-2813	77	9	of	of	ADP
taxlaw-2813	77	10	security	security	NOUN
taxlaw-2813	77	11	of	of	ADP
taxlaw-2813	77	12	title	title	NOUN
taxlaw-2813	77	13	through	through	ADP
taxlaw-2813	77	14	independent	independent	ADJ
taxlaw-2813	77	15	courts	court	NOUN
taxlaw-2813	77	16	and	and	CCONJ
taxlaw-2813	77	17	other	other	ADJ
taxlaw-2813	77	18	features	feature	NOUN
taxlaw-2813	77	19	of	of	ADP
taxlaw-2813	77	20	the	the	DET
taxlaw-2813	77	21	rule	rule	NOUN
taxlaw-2813	77	22	of	of	ADP
taxlaw-2813	77	23	law	law	NOUN
taxlaw-2813	77	24	in	in	ADP
taxlaw-2813	77	25	exchange	exchange	NOUN
taxlaw-2813	77	26	for	for	ADP
taxlaw-2813	77	27	compliance	compliance	NOUN
taxlaw-2813	77	28	with	with	ADP
taxlaw-2813	77	29	world	world	NOUN
taxlaw-2813	77	30	by	by	ADP
taxlaw-2813	77	31	long	long	ADV
taxlaw-2813	77	32	-	-	PUNCT
taxlaw-2813	77	33	standing	stand	VERB
taxlaw-2813	77	34	tariffs	tariff	NOUN
taxlaw-2813	77	35	,	,	PUNCT
taxlaw-2813	77	36	and	and	CCONJ
taxlaw-2813	77	37	also	also	ADV
taxlaw-2813	77	38	from	from	ADP
taxlaw-2813	77	39	europe	europe	PROPN
taxlaw-2813	77	40	and	and	CCONJ
taxlaw-2813	77	41	asia	asia	PROPN
taxlaw-2813	77	42	by	by	ADP
taxlaw-2813	77	43	the	the	DET
taxlaw-2813	77	44	wide	wide	ADJ
taxlaw-2813	77	45	atlantic	atlantic	ADJ
taxlaw-2813	77	46	and	and	CCONJ
taxlaw-2813	77	47	pacific	pacific	ADJ
taxlaw-2813	77	48	oceans	ocean	NOUN
taxlaw-2813	77	49	.	.	PUNCT
taxlaw-2813	78	1	from	from	ADP
taxlaw-2813	78	2	1962	1962	NUM
taxlaw-2813	78	3	onwards	onward	NOUN
taxlaw-2813	78	4	,	,	PUNCT
taxlaw-2813	78	5	us	us	PROPN
taxlaw-2813	78	6	federal	federal	ADJ
taxlaw-2813	78	7	governmental	governmental	ADV
taxlaw-2813	78	8	-	-	PUNCT
taxlaw-2813	78	9	imposed	impose	VERB
taxlaw-2813	78	10	barriers	barrier	NOUN
taxlaw-2813	78	11	to	to	ADP
taxlaw-2813	78	12	trade	trade	NOUN
taxlaw-2813	78	13	fell	fall	VERB
taxlaw-2813	78	14	rapidly	rapidly	ADV
taxlaw-2813	78	15	.	.	PUNCT
taxlaw-2813	78	16	”	"	PUNCT
taxlaw-2813	78	17	)	)	PUNCT
taxlaw-2813	78	18	.	.	PUNCT
taxlaw-2813	79	1	9	9	NUM
taxlaw-2813	79	2	tax	tax	NOUN
taxlaw-2813	79	3	evasion	evasion	NOUN
taxlaw-2813	79	4	through	through	ADP
taxlaw-2813	79	5	the	the	DET
taxlaw-2813	79	6	netherlands	netherlands	PROPN
taxlaw-2813	79	7	antilles	antille	NOUN
taxlaw-2813	79	8	and	and	CCONJ
taxlaw-2813	79	9	other	other	ADJ
taxlaw-2813	79	10	tax	tax	NOUN
taxlaw-2813	79	11	haven	haven	NOUN
taxlaw-2813	79	12	countries	country	NOUN
taxlaw-2813	79	13	:	:	PUNCT
taxlaw-2813	79	14	hearing	hear	VERB
taxlaw-2813	79	15	before	before	ADP
taxlaw-2813	79	16	the	the	DET
taxlaw-2813	79	17	commerce	commerce	PROPN
taxlaw-2813	79	18	,	,	PUNCT
taxlaw-2813	79	19	consumer	consumer	NOUN
taxlaw-2813	79	20	,	,	PUNCT
taxlaw-2813	79	21	and	and	CCONJ
taxlaw-2813	79	22	monetary	monetary	ADJ
taxlaw-2813	79	23	affairs	affair	NOUN
taxlaw-2813	79	24	subcomm	subcomm	NOUN
taxlaw-2813	79	25	.	.	PUNCT
taxlaw-2813	80	1	of	of	ADP
taxlaw-2813	80	2	the	the	DET
taxlaw-2813	80	3	h.	h.	PROPN
taxlaw-2813	80	4	comm	comm	NOUN
taxlaw-2813	80	5	.	.	PUNCT
taxlaw-2813	81	1	on	on	ADP
taxlaw-2813	81	2	government	government	NOUN
taxlaw-2813	81	3	operations	operation	NOUN
taxlaw-2813	81	4	,	,	PUNCT
taxlaw-2813	81	5	98th	98th	ADJ
taxlaw-2813	81	6	cong	cong	NOUN
taxlaw-2813	81	7	.	.	PUNCT
taxlaw-2813	82	1	31	31	NUM
taxlaw-2813	82	2	-	-	SYM
taxlaw-2813	82	3	32	32	NUM
taxlaw-2813	82	4	(	(	PUNCT
taxlaw-2813	82	5	1983	1983	NUM
taxlaw-2813	82	6	)	)	PUNCT
taxlaw-2813	82	7	(	(	PUNCT
taxlaw-2813	82	8	statement	statement	NOUN
taxlaw-2813	82	9	of	of	ADP
taxlaw-2813	82	10	william	william	PROPN
taxlaw-2813	82	11	j.	j.	PROPN
taxlaw-2813	82	12	anderson	anderson	PROPN
taxlaw-2813	82	13	,	,	PUNCT
taxlaw-2813	82	14	director	director	NOUN
taxlaw-2813	82	15	,	,	PUNCT
taxlaw-2813	82	16	general	general	ADJ
taxlaw-2813	82	17	government	government	NOUN
taxlaw-2813	82	18	division	division	NOUN
taxlaw-2813	82	19	,	,	PUNCT
taxlaw-2813	82	20	general	general	ADJ
taxlaw-2813	82	21	accounting	accounting	NOUN
taxlaw-2813	82	22	office	office	PROPN
taxlaw-2813	82	23	)	)	PUNCT
taxlaw-2813	82	24	.	.	PUNCT
taxlaw-2813	83	1	10	10	NUM
taxlaw-2813	83	2	see	see	VERB
taxlaw-2813	83	3	infra	infra	NOUN
taxlaw-2813	83	4	note	note	VERB
taxlaw-2813	83	5	156	156	NUM
taxlaw-2813	83	6	.	.	NOUN
taxlaw-2813	83	7	11	11	NUM
taxlaw-2813	83	8	see	see	VERB
taxlaw-2813	83	9	infra	infra	NOUN
taxlaw-2813	83	10	note	note	VERB
taxlaw-2813	83	11	146	146	NUM
taxlaw-2813	83	12	.	.	NOUN
taxlaw-2813	83	13	12	12	NUM
taxlaw-2813	83	14	see	see	VERB
taxlaw-2813	83	15	generally	generally	ADV
taxlaw-2813	83	16	erin	erin	PROPN
taxlaw-2813	83	17	a.	a.	PROPN
taxlaw-2813	83	18	o’hara	o’hara	PROPN
taxlaw-2813	83	19	&	&	CCONJ
taxlaw-2813	83	20	larry	larry	PROPN
taxlaw-2813	83	21	e.	e.	PROPN
taxlaw-2813	83	22	ribstein	ribstein	PROPN
taxlaw-2813	83	23	,	,	PUNCT
taxlaw-2813	83	24	the	the	DET
taxlaw-2813	83	25	law	law	NOUN
taxlaw-2813	83	26	market	market	NOUN
taxlaw-2813	83	27	(	(	PUNCT
taxlaw-2813	83	28	2009	2009	NUM
taxlaw-2813	83	29	)	)	PUNCT
taxlaw-2813	83	30	.	.	PUNCT
taxlaw-2813	84	1	states	state	NOUN
taxlaw-2813	84	2	share	share	VERB
taxlaw-2813	84	3	an	an	DET
taxlaw-2813	84	4	interest	interest	NOUN
taxlaw-2813	84	5	in	in	ADP
taxlaw-2813	84	6	maximizing	maximize	VERB
taxlaw-2813	84	7	the	the	DET
taxlaw-2813	84	8	global	global	ADJ
taxlaw-2813	84	9	economic	economic	ADJ
taxlaw-2813	84	10	pie	pie	NOUN
taxlaw-2813	84	11	.	.	PUNCT
taxlaw-2813	85	1	they	they	PRON
taxlaw-2813	85	2	disagree	disagree	VERB
taxlaw-2813	85	3	over	over	ADP
taxlaw-2813	85	4	how	how	SCONJ
taxlaw-2813	85	5	to	to	PART
taxlaw-2813	85	6	divide	divide	VERB
taxlaw-2813	85	7	the	the	DET
taxlaw-2813	85	8	pie	pie	NOUN
taxlaw-2813	85	9	.	.	PUNCT
taxlaw-2813	86	1	allison	allison	PROPN
taxlaw-2813	86	2	christians	christians	PROPN
taxlaw-2813	86	3	,	,	PUNCT
taxlaw-2813	86	4	how	how	SCONJ
taxlaw-2813	86	5	nations	nation	NOUN
taxlaw-2813	86	6	share	share	VERB
taxlaw-2813	86	7	,	,	PUNCT
taxlaw-2813	86	8	87	87	NUM
taxlaw-2813	86	9	ind	ind	NOUN
taxlaw-2813	86	10	.	.	PUNCT
taxlaw-2813	87	1	l.	l.	PROPN
taxlaw-2813	87	2	j.	j.	PROPN
taxlaw-2813	87	3	1407	1407	PROPN
taxlaw-2813	87	4	,	,	PUNCT
taxlaw-2813	87	5	1407	1407	NUM
taxlaw-2813	87	6	(	(	PUNCT
taxlaw-2813	87	7	2012	2012	NUM
taxlaw-2813	87	8	)	)	PUNCT
taxlaw-2813	87	9	(	(	PUNCT
taxlaw-2813	87	10	“	"	PUNCT
taxlaw-2813	87	11	every	every	DET
taxlaw-2813	87	12	nation	nation	NOUN
taxlaw-2813	87	13	has	have	VERB
taxlaw-2813	87	14	an	an	DET
taxlaw-2813	87	15	interest	interest	NOUN
taxlaw-2813	87	16	in	in	ADP
taxlaw-2813	87	17	sharing	share	VERB
taxlaw-2813	87	18	the	the	DET
taxlaw-2813	87	19	gains	gain	NOUN
taxlaw-2813	87	20	they	they	PRON
taxlaw-2813	87	21	help	help	VERB
taxlaw-2813	87	22	create	create	VERB
taxlaw-2813	87	23	by	by	ADP
taxlaw-2813	87	24	participating	participate	VERB
taxlaw-2813	87	25	in	in	ADP
taxlaw-2813	87	26	globalization	globalization	NOUN
taxlaw-2813	87	27	.	.	PUNCT
taxlaw-2813	87	28	”	"	PUNCT
taxlaw-2813	87	29	)	)	PUNCT
taxlaw-2813	87	30	.	.	PUNCT
taxlaw-2813	88	1	6	6	NUM
taxlaw-2813	88	2	columbia	columbia	PROPN
taxlaw-2813	88	3	journal	journal	PROPN
taxlaw-2813	88	4	of	of	ADP
taxlaw-2813	88	5	tax	tax	NOUN
taxlaw-2813	88	6	law	law	NOUN
taxlaw-2813	88	7	[	[	X
taxlaw-2813	88	8	vol.4:1	vol.4:1	VERB
taxlaw-2813	88	9	regulatory	regulatory	ADJ
taxlaw-2813	88	10	regimes	regime	NOUN
taxlaw-2813	88	11	and	and	CCONJ
taxlaw-2813	88	12	payment	payment	NOUN
taxlaw-2813	88	13	of	of	ADP
taxlaw-2813	88	14	taxes.13	taxes.13	PROPN
taxlaw-2813	88	15	this	this	DET
taxlaw-2813	88	16	competition	competition	NOUN
taxlaw-2813	88	17	provides	provide	VERB
taxlaw-2813	88	18	a	a	DET
taxlaw-2813	88	19	lens	lens	NOUN
taxlaw-2813	88	20	with	with	ADP
taxlaw-2813	88	21	which	which	PRON
taxlaw-2813	88	22	to	to	PART
taxlaw-2813	88	23	examine	examine	VERB
taxlaw-2813	88	24	the	the	DET
taxlaw-2813	88	25	issue	issue	NOUN
taxlaw-2813	88	26	of	of	ADP
taxlaw-2813	88	27	tax	tax	NOUN
taxlaw-2813	88	28	competition	competition	NOUN
taxlaw-2813	88	29	.	.	PUNCT
taxlaw-2813	89	1	we	we	PRON
taxlaw-2813	89	2	begin	begin	VERB
taxlaw-2813	89	3	with	with	ADP
taxlaw-2813	89	4	the	the	DET
taxlaw-2813	89	5	uncontroversial	uncontroversial	ADJ
taxlaw-2813	89	6	proposition	proposition	NOUN
taxlaw-2813	89	7	that	that	SCONJ
taxlaw-2813	89	8	states	state	NOUN
taxlaw-2813	89	9	do	do	AUX
taxlaw-2813	89	10	not	not	PART
taxlaw-2813	89	11	themselves	themselves	PRON
taxlaw-2813	89	12	act	act	VERB
taxlaw-2813	89	13	.	.	PUNCT
taxlaw-2813	90	1	rather	rather	ADV
taxlaw-2813	90	2	,	,	PUNCT
taxlaw-2813	90	3	individuals	individual	NOUN
taxlaw-2813	90	4	in	in	ADP
taxlaw-2813	90	5	positions	position	NOUN
taxlaw-2813	90	6	of	of	ADP
taxlaw-2813	90	7	authority	authority	NOUN
taxlaw-2813	90	8	take	take	VERB
taxlaw-2813	90	9	actions	action	NOUN
taxlaw-2813	90	10	,	,	PUNCT
taxlaw-2813	90	11	which	which	PRON
taxlaw-2813	90	12	together	together	ADV
taxlaw-2813	90	13	constitute	constitute	VERB
taxlaw-2813	90	14	the	the	DET
taxlaw-2813	90	15	actions	action	NOUN
taxlaw-2813	90	16	of	of	ADP
taxlaw-2813	90	17	the	the	DET
taxlaw-2813	90	18	state	state	NOUN
taxlaw-2813	90	19	.	.	PUNCT
taxlaw-2813	91	1	a	a	DET
taxlaw-2813	91	2	state	state	NOUN
taxlaw-2813	91	3	may	may	AUX
taxlaw-2813	91	4	thus	thus	ADV
taxlaw-2813	91	5	act	act	VERB
taxlaw-2813	91	6	inconsistently	inconsistently	ADV
taxlaw-2813	91	7	in	in	ADP
taxlaw-2813	91	8	different	different	ADJ
taxlaw-2813	91	9	forums	forum	NOUN
taxlaw-2813	91	10	,	,	PUNCT
taxlaw-2813	91	11	as	as	SCONJ
taxlaw-2813	91	12	different	different	ADJ
taxlaw-2813	91	13	interest	interest	NOUN
taxlaw-2813	91	14	groups	group	NOUN
taxlaw-2813	91	15	obtain	obtain	VERB
taxlaw-2813	91	16	the	the	DET
taxlaw-2813	91	17	upper	upper	ADJ
taxlaw-2813	91	18	hand	hand	NOUN
taxlaw-2813	91	19	in	in	ADP
taxlaw-2813	91	20	determining	determine	VERB
taxlaw-2813	91	21	a	a	DET
taxlaw-2813	91	22	particular	particular	ADJ
taxlaw-2813	91	23	position	position	NOUN
taxlaw-2813	91	24	or	or	CCONJ
taxlaw-2813	91	25	where	where	SCONJ
taxlaw-2813	91	26	different	different	ADJ
taxlaw-2813	91	27	actors	actor	NOUN
taxlaw-2813	91	28	have	have	VERB
taxlaw-2813	91	29	greater	great	ADJ
taxlaw-2813	91	30	influence	influence	NOUN
taxlaw-2813	91	31	in	in	ADP
taxlaw-2813	91	32	one	one	NUM
taxlaw-2813	91	33	arena	arena	NOUN
taxlaw-2813	91	34	relative	relative	ADJ
taxlaw-2813	91	35	to	to	ADP
taxlaw-2813	91	36	another.14	another.14	NOUN
taxlaw-2813	91	37	in	in	ADP
taxlaw-2813	91	38	discussing	discuss	VERB
taxlaw-2813	91	39	tax	tax	NOUN
taxlaw-2813	91	40	issues	issue	NOUN
taxlaw-2813	91	41	,	,	PUNCT
taxlaw-2813	91	42	it	it	PRON
taxlaw-2813	91	43	is	be	AUX
taxlaw-2813	91	44	important	important	ADJ
taxlaw-2813	91	45	to	to	PART
taxlaw-2813	91	46	remember	remember	VERB
taxlaw-2813	91	47	that	that	SCONJ
taxlaw-2813	91	48	even	even	ADV
taxlaw-2813	91	49	those	those	DET
taxlaw-2813	91	50	interest	interest	NOUN
taxlaw-2813	91	51	groups	group	NOUN
taxlaw-2813	91	52	that	that	PRON
taxlaw-2813	91	53	share	share	VERB
taxlaw-2813	91	54	a	a	DET
taxlaw-2813	91	55	broad	broad	ADJ
taxlaw-2813	91	56	agenda	agenda	NOUN
taxlaw-2813	91	57	and	and	CCONJ
taxlaw-2813	91	58	operate	operate	VERB
taxlaw-2813	91	59	in	in	ADP
taxlaw-2813	91	60	coalition	coalition	NOUN
taxlaw-2813	91	61	within	within	ADP
taxlaw-2813	91	62	a	a	DET
taxlaw-2813	91	63	particular	particular	ADJ
taxlaw-2813	91	64	government	government	NOUN
taxlaw-2813	91	65	may	may	AUX
taxlaw-2813	91	66	have	have	VERB
taxlaw-2813	91	67	divergent	divergent	ADJ
taxlaw-2813	91	68	interests	interest	NOUN
taxlaw-2813	91	69	.	.	PUNCT
taxlaw-2813	92	1	we	we	PRON
taxlaw-2813	92	2	will	will	AUX
taxlaw-2813	92	3	use	use	VERB
taxlaw-2813	92	4	the	the	DET
taxlaw-2813	92	5	shorthand	shorthand	NOUN
taxlaw-2813	92	6	of	of	ADP
taxlaw-2813	92	7	referring	refer	VERB
taxlaw-2813	92	8	to	to	ADP
taxlaw-2813	92	9	“	"	PUNCT
taxlaw-2813	92	10	states	state	NOUN
taxlaw-2813	92	11	”	"	PUNCT
taxlaw-2813	92	12	because	because	SCONJ
taxlaw-2813	92	13	the	the	DET
taxlaw-2813	92	14	more	more	ADV
taxlaw-2813	92	15	accurate	accurate	ADJ
taxlaw-2813	92	16	phrase	phrase	NOUN
taxlaw-2813	92	17	“	"	PUNCT
taxlaw-2813	92	18	the	the	DET
taxlaw-2813	92	19	coalition	coalition	NOUN
taxlaw-2813	92	20	of	of	ADP
taxlaw-2813	92	21	interest	interest	NOUN
taxlaw-2813	92	22	groups	group	NOUN
taxlaw-2813	92	23	governing	govern	VERB
taxlaw-2813	92	24	states	state	NOUN
taxlaw-2813	92	25	”	"	PUNCT
taxlaw-2813	92	26	is	be	AUX
taxlaw-2813	92	27	too	too	ADV
taxlaw-2813	92	28	awkward	awkward	ADJ
taxlaw-2813	92	29	for	for	ADP
taxlaw-2813	92	30	general	general	ADJ
taxlaw-2813	92	31	use	use	NOUN
taxlaw-2813	92	32	.	.	PUNCT
taxlaw-2813	93	1	states	state	NOUN
taxlaw-2813	93	2	want	want	VERB
taxlaw-2813	93	3	economic	economic	ADJ
taxlaw-2813	93	4	activity	activity	NOUN
taxlaw-2813	93	5	for	for	ADP
taxlaw-2813	93	6	three	three	NUM
taxlaw-2813	93	7	reasons	reason	NOUN
taxlaw-2813	93	8	,	,	PUNCT
taxlaw-2813	93	9	with	with	ADP
taxlaw-2813	93	10	different	different	ADJ
taxlaw-2813	93	11	political	political	ADJ
taxlaw-2813	93	12	actors	actor	NOUN
taxlaw-2813	93	13	putting	put	VERB
taxlaw-2813	93	14	different	different	ADJ
taxlaw-2813	93	15	weights	weight	NOUN
taxlaw-2813	93	16	on	on	ADP
taxlaw-2813	93	17	each	each	PRON
taxlaw-2813	93	18	.	.	PUNCT
taxlaw-2813	94	1	first	first	ADV
taxlaw-2813	94	2	,	,	PUNCT
taxlaw-2813	94	3	states	state	NOUN
taxlaw-2813	94	4	need	need	VERB
taxlaw-2813	94	5	revenues	revenue	NOUN
taxlaw-2813	94	6	to	to	PART
taxlaw-2813	94	7	pay	pay	VERB
taxlaw-2813	94	8	for	for	ADP
taxlaw-2813	94	9	their	their	PRON
taxlaw-2813	94	10	activities	activity	NOUN
taxlaw-2813	94	11	.	.	PUNCT
taxlaw-2813	95	1	one	one	NUM
taxlaw-2813	95	2	major	major	ADJ
taxlaw-2813	95	3	source	source	NOUN
taxlaw-2813	95	4	of	of	ADP
taxlaw-2813	95	5	revenue	revenue	NOUN
taxlaw-2813	95	6	is	be	AUX
taxlaw-2813	95	7	taxation	taxation	NOUN
taxlaw-2813	95	8	of	of	ADP
taxlaw-2813	95	9	economic	economic	ADJ
taxlaw-2813	95	10	activity	activity	NOUN
taxlaw-2813	95	11	and	and	CCONJ
taxlaw-2813	95	12	the	the	DET
taxlaw-2813	95	13	wealth	wealth	NOUN
taxlaw-2813	95	14	that	that	PRON
taxlaw-2813	95	15	such	such	ADJ
taxlaw-2813	95	16	activity	activity	NOUN
taxlaw-2813	95	17	creates	create	VERB
taxlaw-2813	95	18	.	.	PUNCT
taxlaw-2813	96	1	states	state	NOUN
taxlaw-2813	96	2	with	with	ADP
taxlaw-2813	96	3	natural	natural	ADJ
taxlaw-2813	96	4	resources	resource	NOUN
taxlaw-2813	96	5	may	may	AUX
taxlaw-2813	96	6	raise	raise	VERB
taxlaw-2813	96	7	revenue	revenue	NOUN
taxlaw-2813	96	8	by	by	ADP
taxlaw-2813	96	9	selling	sell	VERB
taxlaw-2813	96	10	access	access	NOUN
taxlaw-2813	96	11	to	to	ADP
taxlaw-2813	96	12	those	those	DET
taxlaw-2813	96	13	resources,15	resources,15	NOUN
taxlaw-2813	96	14	but	but	CCONJ
taxlaw-2813	96	15	most	most	ADJ
taxlaw-2813	96	16	states	state	NOUN
taxlaw-2813	96	17	are	be	AUX
taxlaw-2813	96	18	dependent	dependent	ADJ
taxlaw-2813	96	19	on	on	ADP
taxlaw-2813	96	20	taxing	tax	VERB
taxlaw-2813	96	21	economic	economic	ADJ
taxlaw-2813	96	22	activity	activity	NOUN
taxlaw-2813	96	23	in	in	ADP
taxlaw-2813	96	24	one	one	NUM
taxlaw-2813	96	25	form	form	NOUN
taxlaw-2813	96	26	or	or	CCONJ
taxlaw-2813	96	27	another	another	PRON
taxlaw-2813	96	28	.	.	PUNCT
taxlaw-2813	97	1	the	the	DET
taxlaw-2813	97	2	state	state	NOUN
taxlaw-2813	97	3	activities	activity	NOUN
taxlaw-2813	97	4	that	that	PRON
taxlaw-2813	97	5	are	be	AUX
taxlaw-2813	97	6	funded	fund	VERB
taxlaw-2813	97	7	may	may	AUX
taxlaw-2813	97	8	be	be	AUX
taxlaw-2813	97	9	the	the	DET
taxlaw-2813	97	10	provision	provision	NOUN
taxlaw-2813	97	11	of	of	ADP
taxlaw-2813	97	12	public	public	ADJ
taxlaw-2813	97	13	goods	good	NOUN
taxlaw-2813	97	14	or	or	CCONJ
taxlaw-2813	97	15	genocide	genocide	NOUN
taxlaw-2813	97	16	of	of	ADP
taxlaw-2813	97	17	disfavored	disfavored	ADJ
taxlaw-2813	97	18	ethnic	ethnic	ADJ
taxlaw-2813	97	19	groups	group	NOUN
taxlaw-2813	97	20	.	.	PUNCT
taxlaw-2813	98	1	the	the	DET
taxlaw-2813	98	2	crucial	crucial	ADJ
taxlaw-2813	98	3	point	point	NOUN
taxlaw-2813	98	4	is	be	AUX
taxlaw-2813	98	5	that	that	SCONJ
taxlaw-2813	98	6	,	,	PUNCT
taxlaw-2813	98	7	whether	whether	SCONJ
taxlaw-2813	98	8	providing	provide	VERB
taxlaw-2813	98	9	education	education	NOUN
taxlaw-2813	98	10	or	or	CCONJ
taxlaw-2813	98	11	mass	mass	NOUN
taxlaw-2813	98	12	slaughter	slaughter	NOUN
taxlaw-2813	98	13	,	,	PUNCT
taxlaw-2813	98	14	governments	government	NOUN
taxlaw-2813	98	15	need	need	VERB
taxlaw-2813	98	16	funds	fund	NOUN
taxlaw-2813	98	17	to	to	PART
taxlaw-2813	98	18	pay	pay	VERB
taxlaw-2813	98	19	their	their	PRON
taxlaw-2813	98	20	employees	employee	NOUN
taxlaw-2813	98	21	and	and	CCONJ
taxlaw-2813	98	22	buy	buy	VERB
taxlaw-2813	98	23	supplies	supply	NOUN
taxlaw-2813	98	24	.	.	PUNCT
taxlaw-2813	99	1	second	second	ADJ
taxlaw-2813	99	2	,	,	PUNCT
taxlaw-2813	99	3	states	state	NOUN
taxlaw-2813	99	4	may	may	AUX
taxlaw-2813	99	5	desire	desire	VERB
taxlaw-2813	99	6	economic	economic	ADJ
taxlaw-2813	99	7	activity	activity	NOUN
taxlaw-2813	99	8	for	for	ADP
taxlaw-2813	99	9	its	its	PRON
taxlaw-2813	99	10	own	own	ADJ
taxlaw-2813	99	11	sake	sake	NOUN
taxlaw-2813	99	12	,	,	PUNCT
taxlaw-2813	99	13	since	since	SCONJ
taxlaw-2813	99	14	it	it	PRON
taxlaw-2813	99	15	brings	bring	VERB
taxlaw-2813	99	16	with	with	ADP
taxlaw-2813	99	17	it	it	PRON
taxlaw-2813	99	18	the	the	DET
taxlaw-2813	99	19	generation	generation	NOUN
taxlaw-2813	99	20	of	of	ADP
taxlaw-2813	99	21	wealth	wealth	NOUN
taxlaw-2813	99	22	.	.	PUNCT
taxlaw-2813	100	1	a	a	DET
taxlaw-2813	100	2	benevolent	benevolent	ADJ
taxlaw-2813	100	3	ruler	ruler	NOUN
taxlaw-2813	100	4	or	or	CCONJ
taxlaw-2813	100	5	coalition	coalition	NOUN
taxlaw-2813	100	6	of	of	ADP
taxlaw-2813	100	7	interests	interest	NOUN
taxlaw-2813	100	8	will	will	AUX
taxlaw-2813	100	9	prefer	prefer	VERB
taxlaw-2813	100	10	a	a	DET
taxlaw-2813	100	11	richer	rich	ADJ
taxlaw-2813	100	12	population	population	NOUN
taxlaw-2813	100	13	to	to	ADP
taxlaw-2813	100	14	a	a	DET
taxlaw-2813	100	15	poorer	poor	ADJ
taxlaw-2813	100	16	one	one	NOUN
taxlaw-2813	100	17	,	,	PUNCT
taxlaw-2813	100	18	since	since	SCONJ
taxlaw-2813	100	19	the	the	DET
taxlaw-2813	100	20	richer	rich	ADJ
taxlaw-2813	100	21	population	population	NOUN
taxlaw-2813	100	22	will	will	AUX
taxlaw-2813	100	23	have	have	VERB
taxlaw-2813	100	24	higher	high	ADJ
taxlaw-2813	100	25	standards	standard	NOUN
taxlaw-2813	100	26	of	of	ADP
taxlaw-2813	100	27	living	living	NOUN
taxlaw-2813	100	28	,	,	PUNCT
taxlaw-2813	100	29	better	well	ADJ
taxlaw-2813	100	30	health	health	NOUN
taxlaw-2813	100	31	,	,	PUNCT
taxlaw-2813	100	32	more	more	ADJ
taxlaw-2813	100	33	education	education	NOUN
taxlaw-2813	100	34	,	,	PUNCT
taxlaw-2813	100	35	and	and	CCONJ
taxlaw-2813	100	36	other	other	ADJ
taxlaw-2813	100	37	things	thing	NOUN
taxlaw-2813	100	38	that	that	PRON
taxlaw-2813	100	39	enhance	enhance	VERB
taxlaw-2813	100	40	the	the	DET
taxlaw-2813	100	41	quality	quality	NOUN
taxlaw-2813	100	42	of	of	ADP
taxlaw-2813	100	43	life	life	NOUN
taxlaw-2813	100	44	.	.	PUNCT
taxlaw-2813	101	1	indeed	indeed	ADV
taxlaw-2813	101	2	,	,	PUNCT
taxlaw-2813	101	3	even	even	ADV
taxlaw-2813	101	4	a	a	DET
taxlaw-2813	101	5	despotic	despotic	ADJ
taxlaw-2813	101	6	regime	regime	NOUN
taxlaw-2813	101	7	bent	bent	ADJ
taxlaw-2813	101	8	on	on	ADP
taxlaw-2813	101	9	keeping	keep	VERB
taxlaw-2813	101	10	power	power	NOUN
taxlaw-2813	101	11	by	by	ADP
taxlaw-2813	101	12	maintaining	maintain	VERB
taxlaw-2813	101	13	a	a	DET
taxlaw-2813	101	14	climate	climate	NOUN
taxlaw-2813	101	15	of	of	ADP
taxlaw-2813	101	16	fear	fear	NOUN
taxlaw-2813	101	17	may	may	AUX
taxlaw-2813	101	18	be	be	AUX
taxlaw-2813	101	19	interested	interested	ADJ
taxlaw-2813	101	20	in	in	ADP
taxlaw-2813	101	21	maintaining	maintain	VERB
taxlaw-2813	101	22	at	at	ADP
taxlaw-2813	101	23	least	least	ADJ
taxlaw-2813	101	24	some	some	PRON
taxlaw-2813	101	25	minimum	minimum	ADJ
taxlaw-2813	101	26	level	level	NOUN
taxlaw-2813	101	27	of	of	ADP
taxlaw-2813	101	28	economic	economic	ADJ
taxlaw-2813	101	29	activity	activity	NOUN
taxlaw-2813	101	30	as	as	ADP
taxlaw-2813	101	31	a	a	DET
taxlaw-2813	101	32	cheap	cheap	ADJ
taxlaw-2813	101	33	means	mean	NOUN
taxlaw-2813	101	34	of	of	ADP
taxlaw-2813	101	35	quelling	quell	VERB
taxlaw-2813	101	36	unrest	unrest	NOUN
taxlaw-2813	101	37	.	.	PUNCT
taxlaw-2813	102	1	third	third	ADJ
taxlaw-2813	102	2	,	,	PUNCT
taxlaw-2813	102	3	corrupt	corrupt	ADJ
taxlaw-2813	102	4	interest	interest	NOUN
taxlaw-2813	102	5	groups	group	NOUN
taxlaw-2813	102	6	seek	seek	VERB
taxlaw-2813	102	7	economic	economic	ADJ
taxlaw-2813	102	8	activity	activity	NOUN
taxlaw-2813	102	9	13	13	NUM
taxlaw-2813	102	10	see	see	VERB
taxlaw-2813	102	11	andrew	andrew	PROPN
taxlaw-2813	102	12	p.	p.	PROPN
taxlaw-2813	102	13	morriss	morriss	PROPN
taxlaw-2813	102	14	,	,	PUNCT
taxlaw-2813	102	15	the	the	DET
taxlaw-2813	102	16	role	role	NOUN
taxlaw-2813	102	17	of	of	ADP
taxlaw-2813	102	18	offshore	offshore	ADJ
taxlaw-2813	102	19	financial	financial	ADJ
taxlaw-2813	102	20	centers	center	NOUN
taxlaw-2813	102	21	in	in	ADP
taxlaw-2813	102	22	regulatory	regulatory	ADJ
taxlaw-2813	102	23	competition	competition	NOUN
taxlaw-2813	102	24	,	,	PUNCT
taxlaw-2813	102	25	in	in	ADP
taxlaw-2813	102	26	offshore	offshore	ADJ
taxlaw-2813	102	27	financial	financial	ADJ
taxlaw-2813	102	28	centers	center	NOUN
taxlaw-2813	102	29	and	and	CCONJ
taxlaw-2813	102	30	regulatory	regulatory	ADJ
taxlaw-2813	102	31	competition	competition	NOUN
taxlaw-2813	102	32	102	102	NUM
taxlaw-2813	102	33	,	,	PUNCT
taxlaw-2813	102	34	110–12	110–12	PROPN
taxlaw-2813	102	35	(	(	PUNCT
taxlaw-2813	102	36	andrew	andrew	PROPN
taxlaw-2813	102	37	p.	p.	PROPN
taxlaw-2813	102	38	morriss	morriss	PROPN
taxlaw-2813	103	1	ed	ed	PROPN
taxlaw-2813	103	2	.	.	PROPN
taxlaw-2813	103	3	,	,	PUNCT
taxlaw-2813	103	4	aei	aei	PROPN
taxlaw-2813	103	5	press	press	PROPN
taxlaw-2813	103	6	2010	2010	NUM
taxlaw-2813	103	7	)	)	PUNCT
taxlaw-2813	103	8	.	.	PUNCT
taxlaw-2813	104	1	one	one	NUM
taxlaw-2813	104	2	recent	recent	ADJ
taxlaw-2813	104	3	statement	statement	NOUN
taxlaw-2813	104	4	of	of	ADP
taxlaw-2813	104	5	the	the	DET
taxlaw-2813	104	6	regulatory	regulatory	ADJ
taxlaw-2813	104	7	bargain	bargain	NOUN
taxlaw-2813	104	8	was	be	AUX
taxlaw-2813	104	9	by	by	ADP
taxlaw-2813	104	10	harvard	harvard	PROPN
taxlaw-2813	104	11	law	law	NOUN
taxlaw-2813	104	12	professor	professor	NOUN
taxlaw-2813	104	13	(	(	PUNCT
taxlaw-2813	104	14	and	and	CCONJ
taxlaw-2813	104	15	u.s	u.s	PROPN
taxlaw-2813	104	16	.	.	PROPN
taxlaw-2813	104	17	senator	senator	PROPN
taxlaw-2813	104	18	-	-	PUNCT
taxlaw-2813	104	19	elect	elect	PROPN
taxlaw-2813	104	20	at	at	ADP
taxlaw-2813	104	21	the	the	DET
taxlaw-2813	104	22	time	time	NOUN
taxlaw-2813	104	23	of	of	ADP
taxlaw-2813	104	24	publication	publication	NOUN
taxlaw-2813	104	25	)	)	PUNCT
taxlaw-2813	105	1	elizabeth	elizabeth	PROPN
taxlaw-2813	105	2	warren	warren	PROPN
taxlaw-2813	105	3	,	,	PUNCT
taxlaw-2813	105	4	who	who	PRON
taxlaw-2813	105	5	argued	argue	VERB
taxlaw-2813	105	6	in	in	ADP
taxlaw-2813	105	7	favor	favor	NOUN
taxlaw-2813	105	8	of	of	ADP
taxlaw-2813	105	9	higher	high	ADJ
taxlaw-2813	105	10	taxes	taxis	NOUN
taxlaw-2813	105	11	that:“there	that:“there	PROPN
taxlaw-2813	105	12	is	be	VERB
taxlaw-2813	105	13	nobody	nobody	PRON
taxlaw-2813	105	14	in	in	ADP
taxlaw-2813	105	15	this	this	DET
taxlaw-2813	105	16	country	country	NOUN
taxlaw-2813	105	17	who	who	PRON
taxlaw-2813	105	18	got	get	VERB
taxlaw-2813	105	19	rich	rich	ADJ
taxlaw-2813	105	20	on	on	ADP
taxlaw-2813	105	21	his	his	PRON
taxlaw-2813	105	22	own	own	ADJ
taxlaw-2813	105	23	.	.	PUNCT
taxlaw-2813	106	1	nobody	nobody	PRON
taxlaw-2813	106	2	.	.	PUNCT
taxlaw-2813	107	1	you	you	PRON
taxlaw-2813	107	2	built	build	VERB
taxlaw-2813	107	3	a	a	DET
taxlaw-2813	107	4	factory	factory	NOUN
taxlaw-2813	107	5	out	out	ADV
taxlaw-2813	107	6	there	there	ADV
taxlaw-2813	107	7	—	—	PUNCT
taxlaw-2813	107	8	good	good	ADJ
taxlaw-2813	107	9	for	for	ADP
taxlaw-2813	107	10	you	you	PRON
taxlaw-2813	107	11	!	!	PUNCT
taxlaw-2813	108	1	but	but	CCONJ
taxlaw-2813	108	2	i	i	PRON
taxlaw-2813	108	3	want	want	VERB
taxlaw-2813	108	4	to	to	PART
taxlaw-2813	108	5	be	be	AUX
taxlaw-2813	108	6	clear	clear	ADJ
taxlaw-2813	108	7	.	.	PUNCT
taxlaw-2813	109	1	you	you	PRON
taxlaw-2813	109	2	moved	move	VERB
taxlaw-2813	109	3	your	your	PRON
taxlaw-2813	109	4	goods	good	NOUN
taxlaw-2813	109	5	to	to	ADP
taxlaw-2813	109	6	market	market	VERB
taxlaw-2813	109	7	on	on	ADP
taxlaw-2813	109	8	the	the	DET
taxlaw-2813	109	9	roads	road	NOUN
taxlaw-2813	109	10	the	the	DET
taxlaw-2813	109	11	rest	rest	NOUN
taxlaw-2813	109	12	of	of	ADP
taxlaw-2813	109	13	us	we	PRON
taxlaw-2813	109	14	paid	pay	VERB
taxlaw-2813	109	15	for	for	ADP
taxlaw-2813	109	16	.	.	PUNCT
taxlaw-2813	110	1	you	you	PRON
taxlaw-2813	110	2	hired	hire	VERB
taxlaw-2813	110	3	workers	worker	NOUN
taxlaw-2813	110	4	the	the	DET
taxlaw-2813	110	5	rest	rest	NOUN
taxlaw-2813	110	6	of	of	ADP
taxlaw-2813	110	7	us	we	PRON
taxlaw-2813	110	8	paid	pay	VERB
taxlaw-2813	110	9	to	to	PART
taxlaw-2813	110	10	educate	educate	VERB
taxlaw-2813	110	11	.	.	PUNCT
taxlaw-2813	111	1	you	you	PRON
taxlaw-2813	111	2	were	be	AUX
taxlaw-2813	111	3	safe	safe	ADJ
taxlaw-2813	111	4	in	in	ADP
taxlaw-2813	111	5	your	your	PRON
taxlaw-2813	111	6	factory	factory	NOUN
taxlaw-2813	111	7	because	because	SCONJ
taxlaw-2813	111	8	of	of	ADP
taxlaw-2813	111	9	police	police	NOUN
taxlaw-2813	111	10	forces	force	NOUN
taxlaw-2813	111	11	and	and	CCONJ
taxlaw-2813	111	12	fire	fire	NOUN
taxlaw-2813	111	13	forces	force	NOUN
taxlaw-2813	111	14	that	that	PRON
taxlaw-2813	111	15	the	the	DET
taxlaw-2813	111	16	rest	rest	NOUN
taxlaw-2813	111	17	of	of	ADP
taxlaw-2813	111	18	us	we	PRON
taxlaw-2813	111	19	paid	pay	VERB
taxlaw-2813	111	20	for	for	ADP
taxlaw-2813	111	21	.	.	PUNCT
taxlaw-2813	112	1	you	you	PRON
taxlaw-2813	112	2	did	do	AUX
taxlaw-2813	112	3	n’t	not	PART
taxlaw-2813	112	4	have	have	VERB
taxlaw-2813	112	5	to	to	PART
taxlaw-2813	112	6	worry	worry	VERB
taxlaw-2813	112	7	that	that	SCONJ
taxlaw-2813	112	8	marauding	maraud	VERB
taxlaw-2813	112	9	bands	band	NOUN
taxlaw-2813	112	10	would	would	AUX
taxlaw-2813	112	11	come	come	VERB
taxlaw-2813	112	12	and	and	CCONJ
taxlaw-2813	112	13	seize	seize	VERB
taxlaw-2813	112	14	everything	everything	PRON
taxlaw-2813	112	15	at	at	ADP
taxlaw-2813	112	16	your	your	PRON
taxlaw-2813	112	17	factory	factory	NOUN
taxlaw-2813	112	18	,	,	PUNCT
taxlaw-2813	112	19	and	and	CCONJ
taxlaw-2813	112	20	hire	hire	VERB
taxlaw-2813	112	21	someone	someone	PRON
taxlaw-2813	112	22	to	to	PART
taxlaw-2813	112	23	protect	protect	VERB
taxlaw-2813	112	24	against	against	ADP
taxlaw-2813	112	25	this	this	PRON
taxlaw-2813	112	26	,	,	PUNCT
taxlaw-2813	112	27	because	because	SCONJ
taxlaw-2813	112	28	of	of	ADP
taxlaw-2813	112	29	the	the	DET
taxlaw-2813	112	30	work	work	NOUN
taxlaw-2813	112	31	the	the	DET
taxlaw-2813	112	32	rest	rest	NOUN
taxlaw-2813	112	33	of	of	ADP
taxlaw-2813	112	34	us	we	PRON
taxlaw-2813	112	35	did	do	VERB
taxlaw-2813	112	36	.	.	PUNCT
taxlaw-2813	113	1	now	now	ADV
taxlaw-2813	113	2	look	look	VERB
taxlaw-2813	113	3	,	,	PUNCT
taxlaw-2813	113	4	you	you	PRON
taxlaw-2813	113	5	built	build	VERB
taxlaw-2813	113	6	a	a	DET
taxlaw-2813	113	7	factory	factory	NOUN
taxlaw-2813	113	8	and	and	CCONJ
taxlaw-2813	113	9	it	it	PRON
taxlaw-2813	113	10	turned	turn	VERB
taxlaw-2813	113	11	into	into	ADP
taxlaw-2813	113	12	something	something	PRON
taxlaw-2813	113	13	terrific	terrific	ADJ
taxlaw-2813	113	14	,	,	PUNCT
taxlaw-2813	113	15	or	or	CCONJ
taxlaw-2813	113	16	a	a	DET
taxlaw-2813	113	17	great	great	ADJ
taxlaw-2813	113	18	idea	idea	NOUN
taxlaw-2813	113	19	—	—	PUNCT
taxlaw-2813	113	20	god	god	PROPN
taxlaw-2813	113	21	bless	bless	VERB
taxlaw-2813	113	22	.	.	PUNCT
taxlaw-2813	114	1	keep	keep	VERB
taxlaw-2813	114	2	a	a	DET
taxlaw-2813	114	3	big	big	ADJ
taxlaw-2813	114	4	hunk	hunk	NOUN
taxlaw-2813	114	5	of	of	ADP
taxlaw-2813	114	6	it	it	PRON
taxlaw-2813	114	7	.	.	PUNCT
taxlaw-2813	114	8	.	.	PUNCT
taxlaw-2813	115	1	.	.	PUNCT
taxlaw-2813	116	1	but	but	CCONJ
taxlaw-2813	116	2	part	part	NOUN
taxlaw-2813	116	3	of	of	ADP
taxlaw-2813	116	4	the	the	DET
taxlaw-2813	116	5	underlying	underlying	ADJ
taxlaw-2813	116	6	social	social	ADJ
taxlaw-2813	116	7	contract	contract	NOUN
taxlaw-2813	116	8	is	be	AUX
taxlaw-2813	116	9	you	you	PRON
taxlaw-2813	116	10	take	take	VERB
taxlaw-2813	116	11	a	a	DET
taxlaw-2813	116	12	hunk	hunk	NOUN
taxlaw-2813	116	13	of	of	ADP
taxlaw-2813	116	14	that	that	PRON
taxlaw-2813	116	15	and	and	CCONJ
taxlaw-2813	116	16	pay	pay	VERB
taxlaw-2813	116	17	forward	forward	ADV
taxlaw-2813	116	18	for	for	ADP
taxlaw-2813	116	19	the	the	DET
taxlaw-2813	116	20	next	next	ADJ
taxlaw-2813	116	21	kid	kid	NOUN
taxlaw-2813	116	22	who	who	PRON
taxlaw-2813	116	23	comes	come	VERB
taxlaw-2813	116	24	along	along	ADV
taxlaw-2813	116	25	.	.	PUNCT
taxlaw-2813	116	26	”	"	PUNCT
taxlaw-2813	117	1	elizabeth	elizabeth	PROPN
taxlaw-2813	117	2	warren	warren	PROPN
taxlaw-2813	117	3	,	,	PUNCT
taxlaw-2813	117	4	the	the	DET
taxlaw-2813	117	5	elizabeth	elizabeth	PROPN
taxlaw-2813	117	6	warren	warren	PROPN
taxlaw-2813	117	7	quote	quote	INTJ
taxlaw-2813	117	8	every	every	DET
taxlaw-2813	117	9	american	american	PROPN
taxlaw-2813	117	10	needs	need	VERB
taxlaw-2813	117	11	to	to	PART
taxlaw-2813	117	12	see	see	VERB
taxlaw-2813	117	13	,	,	PUNCT
taxlaw-2813	117	14	moveon.org	moveon.org	PROPN
taxlaw-2813	117	15	(	(	PUNCT
taxlaw-2813	117	16	sept	sept	PROPN
taxlaw-2813	117	17	.	.	PROPN
taxlaw-2813	117	18	21	21	NUM
taxlaw-2813	117	19	,	,	PUNCT
taxlaw-2813	117	20	2011	2011	NUM
taxlaw-2813	117	21	)	)	PUNCT
taxlaw-2813	117	22	,	,	PUNCT
taxlaw-2813	117	23	http://front.moveon.org/the-elizabeth-warren-quote-every-american-needs-to-see	http://front.moveon.org/the-elizabeth-warren-quote-every-american-needs-to-see	NOUN
taxlaw-2813	117	24	.	.	PUNCT
taxlaw-2813	118	1	governments	government	NOUN
taxlaw-2813	118	2	tolerate	tolerate	VERB
taxlaw-2813	118	3	illegal	illegal	ADJ
taxlaw-2813	118	4	economic	economic	ADJ
taxlaw-2813	118	5	activities	activity	NOUN
taxlaw-2813	118	6	to	to	PART
taxlaw-2813	118	7	reduce	reduce	VERB
taxlaw-2813	118	8	the	the	DET
taxlaw-2813	118	9	political	political	ADJ
taxlaw-2813	118	10	costs	cost	NOUN
taxlaw-2813	118	11	of	of	ADP
taxlaw-2813	118	12	other	other	ADJ
taxlaw-2813	118	13	policies	policy	NOUN
taxlaw-2813	118	14	.	.	PUNCT
taxlaw-2813	119	1	see	see	VERB
taxlaw-2813	119	2	aliber	aliber	NOUN
taxlaw-2813	119	3	,	,	PUNCT
taxlaw-2813	119	4	supra	supra	PROPN
taxlaw-2813	119	5	note	note	PROPN
taxlaw-2813	119	6	8	8	NUM
taxlaw-2813	119	7	,	,	PUNCT
taxlaw-2813	119	8	at	at	ADP
taxlaw-2813	119	9	62–63	62–63	NUM
taxlaw-2813	119	10	(	(	PUNCT
taxlaw-2813	119	11	“	"	PUNCT
taxlaw-2813	119	12	[	[	X
taxlaw-2813	119	13	m]ost	m]ost	NOUN
taxlaw-2813	119	14	governments	government	NOUN
taxlaw-2813	119	15	tolerate	tolerate	VERB
taxlaw-2813	119	16	black	black	ADJ
taxlaw-2813	119	17	markets	market	NOUN
taxlaw-2813	119	18	in	in	ADP
taxlaw-2813	119	19	foreign	foreign	ADJ
taxlaw-2813	119	20	exchange	exchange	NOUN
taxlaw-2813	119	21	.	.	PUNCT
taxlaw-2813	119	22	.	.	PUNCT
taxlaw-2813	119	23	.	.	PUNCT
taxlaw-2813	120	1	in	in	ADP
taxlaw-2813	120	2	many	many	ADJ
taxlaw-2813	120	3	cases	case	NOUN
taxlaw-2813	120	4	the	the	DET
taxlaw-2813	120	5	black	black	ADJ
taxlaw-2813	120	6	market	market	NOUN
taxlaw-2813	120	7	permits	permit	VERB
taxlaw-2813	120	8	the	the	DET
taxlaw-2813	120	9	government	government	NOUN
taxlaw-2813	120	10	to	to	PART
taxlaw-2813	120	11	delay	delay	VERB
taxlaw-2813	120	12	the	the	DET
taxlaw-2813	120	13	political	political	ADJ
taxlaw-2813	120	14	costs	cost	NOUN
taxlaw-2813	120	15	of	of	ADP
taxlaw-2813	120	16	formally	formally	ADV
taxlaw-2813	120	17	devaluing	devalue	VERB
taxlaw-2813	120	18	the	the	DET
taxlaw-2813	120	19	parity	parity	NOUN
taxlaw-2813	120	20	,	,	PUNCT
taxlaw-2813	120	21	while	while	SCONJ
taxlaw-2813	120	22	minimizing	minimize	VERB
taxlaw-2813	120	23	the	the	DET
taxlaw-2813	120	24	economic	economic	ADJ
taxlaw-2813	120	25	costs	cost	NOUN
taxlaw-2813	120	26	of	of	ADP
taxlaw-2813	120	27	maintaining	maintain	VERB
taxlaw-2813	120	28	an	an	DET
taxlaw-2813	120	29	overvalued	overvalued	ADJ
taxlaw-2813	120	30	currency	currency	NOUN
taxlaw-2813	120	31	.	.	PUNCT
taxlaw-2813	120	32	”	"	PUNCT
taxlaw-2813	120	33	)	)	PUNCT
taxlaw-2813	120	34	.	.	PUNCT
taxlaw-2813	121	1	14	14	NUM
taxlaw-2813	121	2	see	see	VERB
taxlaw-2813	121	3	,	,	PUNCT
taxlaw-2813	121	4	e.g.	e.g.	ADV
taxlaw-2813	121	5	,	,	PUNCT
taxlaw-2813	121	6	tax	tax	NOUN
taxlaw-2813	121	7	treaties	treaty	NOUN
taxlaw-2813	121	8	:	:	PUNCT
taxlaw-2813	121	9	hearing	hear	VERB
taxlaw-2813	121	10	before	before	ADP
taxlaw-2813	121	11	the	the	DET
taxlaw-2813	121	12	s.	s.	PROPN
taxlaw-2813	121	13	comm	comm	NOUN
taxlaw-2813	121	14	.	.	PUNCT
taxlaw-2813	122	1	on	on	ADP
taxlaw-2813	122	2	foreign	foreign	ADJ
taxlaw-2813	122	3	relations	relation	NOUN
taxlaw-2813	122	4	,	,	PUNCT
taxlaw-2813	122	5	97th	97th	NUM
taxlaw-2813	122	6	cong	cong	NOUN
taxlaw-2813	122	7	.	.	PUNCT
taxlaw-2813	123	1	54	54	NUM
taxlaw-2813	123	2	(	(	PUNCT
taxlaw-2813	123	3	1981	1981	NUM
taxlaw-2813	123	4	)	)	PUNCT
taxlaw-2813	123	5	(	(	PUNCT
taxlaw-2813	123	6	statement	statement	NOUN
taxlaw-2813	123	7	of	of	ADP
taxlaw-2813	123	8	rep	rep	PROPN
taxlaw-2813	123	9	.	.	PROPN
taxlaw-2813	123	10	dan	dan	PROPN
taxlaw-2813	123	11	rostenkowski	rostenkowski	PROPN
taxlaw-2813	123	12	)	)	PUNCT
taxlaw-2813	124	1	[	[	X
taxlaw-2813	124	2	hereinafter	hereinafter	NOUN
taxlaw-2813	124	3	tax	tax	NOUN
taxlaw-2813	124	4	treaties	treaty	NOUN
taxlaw-2813	124	5	]	]	PUNCT
taxlaw-2813	124	6	(	(	PUNCT
taxlaw-2813	124	7	“	"	PUNCT
taxlaw-2813	124	8	i	i	PRON
taxlaw-2813	124	9	am	be	AUX
taxlaw-2813	124	10	not	not	PART
taxlaw-2813	124	11	satisfied	satisfied	ADJ
taxlaw-2813	124	12	with	with	ADP
taxlaw-2813	124	13	the	the	DET
taxlaw-2813	124	14	process	process	NOUN
taxlaw-2813	124	15	that	that	PRON
taxlaw-2813	124	16	has	have	AUX
taxlaw-2813	124	17	evolved	evolve	VERB
taxlaw-2813	124	18	for	for	ADP
taxlaw-2813	124	19	negotiating	negotiate	VERB
taxlaw-2813	124	20	and	and	CCONJ
taxlaw-2813	124	21	ratifying	ratify	VERB
taxlaw-2813	124	22	tax	tax	NOUN
taxlaw-2813	124	23	treaties	treaty	NOUN
taxlaw-2813	124	24	.	.	PUNCT
taxlaw-2813	124	25	.	.	PUNCT
taxlaw-2813	124	26	.	.	PUNCT
taxlaw-2813	125	1	[	[	X
taxlaw-2813	125	2	t]he	t]he	ADV
taxlaw-2813	125	3	treasury	treasury	PROPN
taxlaw-2813	125	4	department	department	NOUN
taxlaw-2813	125	5	has	have	AUX
taxlaw-2813	125	6	determined	determine	VERB
taxlaw-2813	125	7	,	,	PUNCT
taxlaw-2813	125	8	with	with	ADP
taxlaw-2813	125	9	little	little	ADJ
taxlaw-2813	125	10	or	or	CCONJ
taxlaw-2813	125	11	no	no	PRON
taxlaw-2813	125	12	input	input	NOUN
taxlaw-2813	125	13	from	from	ADP
taxlaw-2813	125	14	the	the	DET
taxlaw-2813	125	15	legislative	legislative	ADJ
taxlaw-2813	125	16	branch	branch	NOUN
taxlaw-2813	125	17	,	,	PUNCT
taxlaw-2813	125	18	those	those	DET
taxlaw-2813	125	19	countries	country	NOUN
taxlaw-2813	125	20	with	with	ADP
taxlaw-2813	125	21	which	which	PRON
taxlaw-2813	125	22	to	to	PART
taxlaw-2813	125	23	negotiate	negotiate	VERB
taxlaw-2813	125	24	tax	tax	NOUN
taxlaw-2813	125	25	treaties	treaty	NOUN
taxlaw-2813	125	26	and	and	CCONJ
taxlaw-2813	125	27	has	have	AUX
taxlaw-2813	125	28	proceeded	proceed	VERB
taxlaw-2813	125	29	to	to	PART
taxlaw-2813	125	30	negotiate	negotiate	VERB
taxlaw-2813	125	31	with	with	ADP
taxlaw-2813	125	32	those	those	DET
taxlaw-2813	125	33	countries	country	NOUN
taxlaw-2813	125	34	with	with	ADP
taxlaw-2813	125	35	virtually	virtually	ADV
taxlaw-2813	125	36	no	no	DET
taxlaw-2813	125	37	oversight	oversight	NOUN
taxlaw-2813	125	38	by	by	ADP
taxlaw-2813	125	39	congress	congress	PROPN
taxlaw-2813	125	40	.	.	PUNCT
taxlaw-2813	125	41	”	"	PUNCT
taxlaw-2813	125	42	)	)	PUNCT
taxlaw-2813	125	43	.	.	PUNCT
taxlaw-2813	126	1	15	15	NUM
taxlaw-2813	126	2	see	see	VERB
taxlaw-2813	126	3	,	,	PUNCT
taxlaw-2813	126	4	e.g.	e.g.	ADV
taxlaw-2813	126	5	,	,	PUNCT
taxlaw-2813	126	6	thad	thad	ADJ
taxlaw-2813	126	7	dunning	dunning	NOUN
taxlaw-2813	126	8	,	,	PUNCT
taxlaw-2813	126	9	crude	crude	ADJ
taxlaw-2813	126	10	democracy	democracy	NOUN
taxlaw-2813	126	11	:	:	PUNCT
taxlaw-2813	126	12	natural	natural	ADJ
taxlaw-2813	126	13	resource	resource	NOUN
taxlaw-2813	126	14	wealth	wealth	NOUN
taxlaw-2813	126	15	and	and	CCONJ
taxlaw-2813	126	16	political	political	ADJ
taxlaw-2813	126	17	regimes	regime	NOUN
taxlaw-2813	126	18	1–2	1–2	NUM
taxlaw-2813	126	19	(	(	PUNCT
taxlaw-2813	126	20	2008	2008	NUM
taxlaw-2813	126	21	)	)	PUNCT
taxlaw-2813	126	22	.	.	PUNCT
taxlaw-2813	127	1	2012	2012	NUM
taxlaw-2813	127	2	]	]	PUNCT
taxlaw-2813	127	3	cartelizing	cartelize	VERB
taxlaw-2813	127	4	taxes	taxis	NOUN
taxlaw-2813	127	5	7	7	NUM
taxlaw-2813	127	6	because	because	SCONJ
taxlaw-2813	127	7	it	it	PRON
taxlaw-2813	127	8	offers	offer	VERB
taxlaw-2813	127	9	opportunities	opportunity	NOUN
taxlaw-2813	127	10	for	for	ADP
taxlaw-2813	127	11	graft	graft	NOUN
taxlaw-2813	127	12	.	.	PUNCT
taxlaw-2813	128	1	from	from	ADP
taxlaw-2813	128	2	chicago	chicago	PROPN
taxlaw-2813	128	3	to	to	ADP
taxlaw-2813	128	4	indonesia	indonesia	PROPN
taxlaw-2813	128	5	,	,	PUNCT
taxlaw-2813	128	6	corruption	corruption	NOUN
taxlaw-2813	128	7	is	be	AUX
taxlaw-2813	128	8	a	a	DET
taxlaw-2813	128	9	perennial	perennial	ADJ
taxlaw-2813	128	10	problem	problem	NOUN
taxlaw-2813	128	11	for	for	ADP
taxlaw-2813	128	12	the	the	DET
taxlaw-2813	128	13	provision	provision	NOUN
taxlaw-2813	128	14	of	of	ADP
taxlaw-2813	128	15	goods	good	NOUN
taxlaw-2813	128	16	by	by	ADP
taxlaw-2813	128	17	the	the	DET
taxlaw-2813	128	18	public	public	NOUN
taxlaw-2813	128	19	sector.16	sector.16	ADV
taxlaw-2813	129	1	if	if	SCONJ
taxlaw-2813	129	2	we	we	PRON
taxlaw-2813	129	3	consider	consider	VERB
taxlaw-2813	129	4	the	the	DET
taxlaw-2813	129	5	total	total	ADJ
taxlaw-2813	129	6	package	package	NOUN
taxlaw-2813	129	7	of	of	ADP
taxlaw-2813	129	8	non	non	ADJ
taxlaw-2813	129	9	-	-	ADJ
taxlaw-2813	129	10	tax	tax	ADJ
taxlaw-2813	129	11	regulations	regulation	NOUN
taxlaw-2813	129	12	,	,	PUNCT
taxlaw-2813	129	13	taxation	taxation	NOUN
taxlaw-2813	129	14	,	,	PUNCT
taxlaw-2813	129	15	and	and	CCONJ
taxlaw-2813	129	16	property	property	NOUN
taxlaw-2813	129	17	rights	right	NOUN
taxlaw-2813	129	18	protection	protection	NOUN
taxlaw-2813	129	19	as	as	ADP
taxlaw-2813	129	20	a	a	DET
taxlaw-2813	129	21	specific	specific	ADJ
taxlaw-2813	129	22	“	"	PUNCT
taxlaw-2813	129	23	regulatory	regulatory	ADJ
taxlaw-2813	129	24	bargain	bargain	NOUN
taxlaw-2813	129	25	,	,	PUNCT
taxlaw-2813	129	26	”	"	PUNCT
taxlaw-2813	129	27	we	we	PRON
taxlaw-2813	129	28	see	see	VERB
taxlaw-2813	129	29	that	that	SCONJ
taxlaw-2813	129	30	a	a	DET
taxlaw-2813	129	31	state	state	NOUN
taxlaw-2813	129	32	may	may	AUX
taxlaw-2813	129	33	offer	offer	VERB
taxlaw-2813	129	34	different	different	ADJ
taxlaw-2813	129	35	regulatory	regulatory	ADJ
taxlaw-2813	129	36	bargains	bargain	NOUN
taxlaw-2813	129	37	depending	depend	VERB
taxlaw-2813	129	38	on	on	ADP
taxlaw-2813	129	39	the	the	DET
taxlaw-2813	129	40	goals	goal	NOUN
taxlaw-2813	129	41	of	of	ADP
taxlaw-2813	129	42	the	the	DET
taxlaw-2813	129	43	interest	interest	NOUN
taxlaw-2813	129	44	groups	group	NOUN
taxlaw-2813	129	45	that	that	PRON
taxlaw-2813	129	46	control	control	VERB
taxlaw-2813	129	47	it	it	PRON
taxlaw-2813	129	48	;	;	PUNCT
taxlaw-2813	129	49	particular	particular	ADJ
taxlaw-2813	129	50	circumstances	circumstance	NOUN
taxlaw-2813	129	51	such	such	ADJ
taxlaw-2813	129	52	as	as	ADP
taxlaw-2813	129	53	its	its	PRON
taxlaw-2813	129	54	desirability	desirability	NOUN
taxlaw-2813	129	55	as	as	ADP
taxlaw-2813	129	56	a	a	DET
taxlaw-2813	129	57	location	location	NOUN
taxlaw-2813	129	58	for	for	ADP
taxlaw-2813	129	59	particular	particular	ADJ
taxlaw-2813	129	60	economic	economic	ADJ
taxlaw-2813	129	61	activities	activity	NOUN
taxlaw-2813	129	62	;	;	PUNCT
taxlaw-2813	129	63	natural	natural	ADJ
taxlaw-2813	129	64	resource	resource	NOUN
taxlaw-2813	129	65	endowments	endowment	NOUN
taxlaw-2813	129	66	;	;	PUNCT
taxlaw-2813	129	67	and	and	CCONJ
taxlaw-2813	129	68	the	the	DET
taxlaw-2813	129	69	level	level	NOUN
taxlaw-2813	129	70	of	of	ADP
taxlaw-2813	129	71	competition	competition	NOUN
taxlaw-2813	129	72	from	from	ADP
taxlaw-2813	129	73	other	other	ADJ
taxlaw-2813	129	74	states	state	NOUN
taxlaw-2813	129	75	seeking	seek	VERB
taxlaw-2813	129	76	the	the	DET
taxlaw-2813	129	77	same	same	ADJ
taxlaw-2813	129	78	economic	economic	ADJ
taxlaw-2813	129	79	activities	activity	NOUN
taxlaw-2813	129	80	,	,	PUNCT
taxlaw-2813	129	81	capital	capital	NOUN
taxlaw-2813	129	82	or	or	CCONJ
taxlaw-2813	129	83	entrepreneurs	entrepreneur	NOUN
taxlaw-2813	129	84	.	.	PUNCT
taxlaw-2813	130	1	17	17	NUM
taxlaw-2813	130	2	this	this	PRON
taxlaw-2813	130	3	is	be	AUX
taxlaw-2813	130	4	readily	readily	ADV
taxlaw-2813	130	5	apparent	apparent	ADJ
taxlaw-2813	130	6	in	in	ADP
taxlaw-2813	130	7	the	the	DET
taxlaw-2813	130	8	competition	competition	NOUN
taxlaw-2813	130	9	between	between	ADP
taxlaw-2813	130	10	london	london	PROPN
taxlaw-2813	130	11	and	and	CCONJ
taxlaw-2813	130	12	new	new	PROPN
taxlaw-2813	130	13	york	york	PROPN
taxlaw-2813	130	14	for	for	ADP
taxlaw-2813	130	15	financial	financial	ADJ
taxlaw-2813	130	16	industry	industry	NOUN
taxlaw-2813	130	17	business.18	business.18	NOUN
taxlaw-2813	130	18	it	it	PRON
taxlaw-2813	130	19	is	be	AUX
taxlaw-2813	130	20	also	also	ADV
taxlaw-2813	130	21	present	present	ADJ
taxlaw-2813	130	22	with	with	ADP
taxlaw-2813	130	23	respect	respect	NOUN
taxlaw-2813	130	24	to	to	ADP
taxlaw-2813	130	25	a	a	DET
taxlaw-2813	130	26	variety	variety	NOUN
taxlaw-2813	130	27	of	of	ADP
taxlaw-2813	130	28	regulatory	regulatory	ADJ
taxlaw-2813	130	29	areas	area	NOUN
taxlaw-2813	130	30	,	,	PUNCT
taxlaw-2813	130	31	as	as	ADP
taxlaw-2813	130	32	with	with	ADP
taxlaw-2813	130	33	the	the	DET
taxlaw-2813	130	34	debate	debate	NOUN
taxlaw-2813	130	35	over	over	ADP
taxlaw-2813	130	36	labor	labor	NOUN
taxlaw-2813	130	37	and	and	CCONJ
taxlaw-2813	130	38	environmental	environmental	ADJ
taxlaw-2813	130	39	standards	standard	NOUN
taxlaw-2813	130	40	in	in	ADP
taxlaw-2813	130	41	trade	trade	NOUN
taxlaw-2813	130	42	.	.	PUNCT
taxlaw-2813	131	1	19	19	NUM
taxlaw-2813	131	2	similarly	similarly	ADV
taxlaw-2813	131	3	,	,	PUNCT
taxlaw-2813	131	4	a	a	DET
taxlaw-2813	131	5	jurisdiction	jurisdiction	NOUN
taxlaw-2813	131	6	with	with	ADP
taxlaw-2813	131	7	enormous	enormous	ADJ
taxlaw-2813	131	8	natural	natural	ADJ
taxlaw-2813	131	9	advantages	advantage	NOUN
taxlaw-2813	131	10	can	can	AUX
taxlaw-2813	131	11	offer	offer	VERB
taxlaw-2813	131	12	a	a	DET
taxlaw-2813	131	13	higher	high	ADJ
taxlaw-2813	131	14	cost	cost	NOUN
taxlaw-2813	131	15	bargain	bargain	NOUN
taxlaw-2813	131	16	than	than	ADP
taxlaw-2813	131	17	a	a	DET
taxlaw-2813	131	18	state	state	NOUN
taxlaw-2813	131	19	with	with	ADP
taxlaw-2813	131	20	less	less	ADV
taxlaw-2813	131	21	desirable	desirable	ADJ
taxlaw-2813	131	22	climate	climate	NOUN
taxlaw-2813	131	23	and	and	CCONJ
taxlaw-2813	131	24	location	location	NOUN
taxlaw-2813	131	25	:	:	PUNCT
taxlaw-2813	131	26	california	california	PROPN
taxlaw-2813	131	27	can	can	AUX
taxlaw-2813	131	28	offer	offer	VERB
taxlaw-2813	131	29	many	many	ADJ
taxlaw-2813	131	30	businesses	business	NOUN
taxlaw-2813	131	31	a	a	DET
taxlaw-2813	131	32	regulatory	regulatory	ADJ
taxlaw-2813	131	33	bargain	bargain	NOUN
taxlaw-2813	131	34	to	to	ADP
taxlaw-2813	131	35	businesses	business	NOUN
taxlaw-2813	131	36	with	with	ADP
taxlaw-2813	131	37	a	a	DET
taxlaw-2813	131	38	higher	high	ADJ
taxlaw-2813	131	39	price	price	NOUN
taxlaw-2813	131	40	tag	tag	NOUN
taxlaw-2813	131	41	than	than	ADP
taxlaw-2813	131	42	north	north	PROPN
taxlaw-2813	131	43	dakota	dakota	PROPN
taxlaw-2813	131	44	.	.	PUNCT
taxlaw-2813	132	1	this	this	PRON
taxlaw-2813	132	2	is	be	AUX
taxlaw-2813	132	3	not	not	PART
taxlaw-2813	132	4	how	how	SCONJ
taxlaw-2813	132	5	the	the	DET
taxlaw-2813	132	6	literature	literature	NOUN
taxlaw-2813	132	7	on	on	ADP
taxlaw-2813	132	8	tax	tax	NOUN
taxlaw-2813	132	9	competition	competition	NOUN
taxlaw-2813	132	10	traditionally	traditionally	ADV
taxlaw-2813	132	11	considers	consider	VERB
taxlaw-2813	132	12	these	these	DET
taxlaw-2813	132	13	issues	issue	NOUN
taxlaw-2813	132	14	.	.	PUNCT
taxlaw-2813	133	1	instead	instead	ADV
taxlaw-2813	133	2	,	,	PUNCT
taxlaw-2813	133	3	the	the	DET
taxlaw-2813	133	4	literature	literature	NOUN
taxlaw-2813	133	5	largely	largely	ADV
taxlaw-2813	133	6	presupposes	presuppose	VERB
taxlaw-2813	133	7	a	a	DET
taxlaw-2813	133	8	benevolent	benevolent	ADJ
taxlaw-2813	133	9	government	government	NOUN
taxlaw-2813	133	10	seeking	seek	VERB
taxlaw-2813	133	11	to	to	PART
taxlaw-2813	133	12	solve	solve	VERB
taxlaw-2813	133	13	the	the	DET
taxlaw-2813	133	14	problem	problem	NOUN
taxlaw-2813	133	15	of	of	ADP
taxlaw-2813	133	16	efficiently	efficiently	ADV
taxlaw-2813	133	17	providing	provide	VERB
taxlaw-2813	133	18	public	public	ADJ
taxlaw-2813	133	19	goods	good	NOUN
taxlaw-2813	133	20	.	.	PUNCT
taxlaw-2813	134	1	for	for	ADP
taxlaw-2813	134	2	example	example	NOUN
taxlaw-2813	134	3	,	,	PUNCT
taxlaw-2813	134	4	in	in	ADP
taxlaw-2813	134	5	their	their	PRON
taxlaw-2813	134	6	influential	influential	ADJ
taxlaw-2813	134	7	1986	1986	NUM
taxlaw-2813	134	8	article	article	NOUN
taxlaw-2813	134	9	,	,	PUNCT
taxlaw-2813	134	10	zodrow	zodrow	NOUN
taxlaw-2813	134	11	and	and	CCONJ
taxlaw-2813	134	12	mieszkowski	mieszkowski	NOUN
taxlaw-2813	134	13	showed	show	VERB
taxlaw-2813	134	14	that	that	SCONJ
taxlaw-2813	134	15	mobile	mobile	ADJ
taxlaw-2813	134	16	capital	capital	NOUN
taxlaw-2813	134	17	leads	lead	VERB
taxlaw-2813	134	18	to	to	ADP
taxlaw-2813	134	19	a	a	DET
taxlaw-2813	134	20	less	less	ADJ
taxlaw-2813	134	21	-	-	PUNCT
taxlaw-2813	134	22	than	than	ADP
taxlaw-2813	134	23	-	-	PUNCT
taxlaw-2813	134	24	optimal	optimal	ADJ
taxlaw-2813	134	25	provision	provision	NOUN
taxlaw-2813	134	26	of	of	ADP
taxlaw-2813	134	27	a	a	DET
taxlaw-2813	134	28	public	public	ADJ
taxlaw-2813	134	29	good	good	NOUN
taxlaw-2813	134	30	by	by	ADP
taxlaw-2813	134	31	the	the	DET
taxlaw-2813	134	32	government	government	NOUN
taxlaw-2813	134	33	using	use	VERB
taxlaw-2813	134	34	a	a	DET
taxlaw-2813	134	35	model	model	NOUN
taxlaw-2813	134	36	that	that	PRON
taxlaw-2813	134	37	treated	treat	VERB
taxlaw-2813	134	38	all	all	DET
taxlaw-2813	134	39	public	public	ADJ
taxlaw-2813	134	40	expenditures	expenditure	NOUN
taxlaw-2813	134	41	as	as	ADP
taxlaw-2813	134	42	beneficial.20	beneficial.20	PROPN
taxlaw-2813	134	43	the	the	DET
taxlaw-2813	134	44	same	same	ADJ
taxlaw-2813	134	45	year	year	NOUN
taxlaw-2813	134	46	,	,	PUNCT
taxlaw-2813	134	47	wilson	wilson	PROPN
taxlaw-2813	134	48	published	publish	VERB
taxlaw-2813	134	49	his	his	PRON
taxlaw-2813	134	50	article	article	NOUN
taxlaw-2813	134	51	laying	lay	VERB
taxlaw-2813	134	52	out	out	ADP
taxlaw-2813	134	53	the	the	DET
taxlaw-2813	134	54	equilibrium	equilibrium	NOUN
taxlaw-2813	134	55	conditions	condition	NOUN
taxlaw-2813	134	56	under	under	ADP
taxlaw-2813	134	57	tax	tax	NOUN
taxlaw-2813	134	58	competition	competition	NOUN
taxlaw-2813	134	59	.	.	PUNCT
taxlaw-2813	135	1	he	he	PRON
taxlaw-2813	135	2	showed	show	VERB
taxlaw-2813	135	3	that	that	SCONJ
taxlaw-2813	135	4	with	with	ADP
taxlaw-2813	135	5	decentralized	decentralized	ADJ
taxlaw-2813	135	6	political	political	ADJ
taxlaw-2813	135	7	decision	decision	NOUN
taxlaw-2813	135	8	-	-	PUNCT
taxlaw-2813	135	9	making	making	NOUN
taxlaw-2813	135	10	,	,	PUNCT
taxlaw-2813	135	11	the	the	DET
taxlaw-2813	135	12	equilibrium	equilibrium	NOUN
taxlaw-2813	135	13	utility	utility	NOUN
taxlaw-2813	135	14	level	level	NOUN
taxlaw-2813	135	15	is	be	AUX
taxlaw-2813	135	16	reduced	reduce	VERB
taxlaw-2813	135	17	,	,	PUNCT
taxlaw-2813	135	18	but	but	CCONJ
taxlaw-2813	135	19	he	he	PRON
taxlaw-2813	135	20	again	again	ADV
taxlaw-2813	135	21	treated	treat	VERB
taxlaw-2813	135	22	all	all	DET
taxlaw-2813	135	23	government	government	NOUN
taxlaw-2813	135	24	expenditures	expenditure	NOUN
taxlaw-2813	135	25	as	as	ADP
taxlaw-2813	135	26	producing	produce	VERB
taxlaw-2813	135	27	public	public	ADJ
taxlaw-2813	135	28	goods	good	NOUN
taxlaw-2813	135	29	.	.	PUNCT
taxlaw-2813	136	1	21	21	NUM
taxlaw-2813	136	2	numerous	numerous	ADJ
taxlaw-2813	136	3	articles	article	NOUN
taxlaw-2813	136	4	published	publish	VERB
taxlaw-2813	136	5	since	since	SCONJ
taxlaw-2813	136	6	then	then	ADV
taxlaw-2813	136	7	have	have	AUX
taxlaw-2813	136	8	examined	examine	VERB
taxlaw-2813	136	9	how	how	SCONJ
taxlaw-2813	136	10	different	different	ADJ
taxlaw-2813	136	11	tax	tax	NOUN
taxlaw-2813	136	12	structures	structure	NOUN
taxlaw-2813	136	13	and	and	CCONJ
taxlaw-2813	136	14	different	different	ADJ
taxlaw-2813	136	15	assumptions	assumption	NOUN
taxlaw-2813	136	16	about	about	ADP
taxlaw-2813	136	17	the	the	DET
taxlaw-2813	136	18	mobility	mobility	NOUN
taxlaw-2813	136	19	of	of	ADP
taxlaw-2813	136	20	capital	capital	NOUN
taxlaw-2813	136	21	,	,	PUNCT
taxlaw-2813	136	22	firms	firm	NOUN
taxlaw-2813	136	23	and	and	CCONJ
taxlaw-2813	136	24	people	people	NOUN
taxlaw-2813	136	25	change	change	VERB
taxlaw-2813	136	26	the	the	DET
taxlaw-2813	136	27	conclusions	conclusion	NOUN
taxlaw-2813	136	28	about	about	ADP
taxlaw-2813	136	29	the	the	DET
taxlaw-2813	136	30	effects	effect	NOUN
taxlaw-2813	136	31	of	of	ADP
taxlaw-2813	136	32	tax	tax	NOUN
taxlaw-2813	136	33	competition,22	competition,22	NOUN
taxlaw-2813	136	34	but	but	CCONJ
taxlaw-2813	136	35	virtually	virtually	ADV
taxlaw-2813	136	36	all	all	PRON
taxlaw-2813	136	37	articles	article	NOUN
taxlaw-2813	136	38	model	model	NOUN
taxlaw-2813	136	39	government	government	NOUN
taxlaw-2813	136	40	expenditures	expenditure	NOUN
taxlaw-2813	136	41	16	16	NUM
taxlaw-2813	136	42	see	see	VERB
taxlaw-2813	136	43	fighting	fight	VERB
taxlaw-2813	136	44	corruption	corruption	NOUN
taxlaw-2813	136	45	in	in	ADP
taxlaw-2813	136	46	the	the	DET
taxlaw-2813	136	47	public	public	ADJ
taxlaw-2813	136	48	sector	sector	NOUN
taxlaw-2813	136	49	,	,	PUNCT
taxlaw-2813	136	50	oecd	oecd	PROPN
taxlaw-2813	136	51	,	,	PUNCT
taxlaw-2813	136	52	http://www.oecd.org/gov/	http://www.oecd.org/gov/	NOUN
taxlaw-2813	136	53	fightingcorruptioninthepublicsector	fightingcorruptioninthepublicsector	NOUN
taxlaw-2813	136	54	.	.	PUNCT
taxlaw-2813	137	1	while	while	SCONJ
taxlaw-2813	137	2	there	there	PRON
taxlaw-2813	137	3	is	be	VERB
taxlaw-2813	137	4	evidence	evidence	NOUN
taxlaw-2813	137	5	to	to	PART
taxlaw-2813	137	6	suggest	suggest	VERB
taxlaw-2813	137	7	that	that	SCONJ
taxlaw-2813	137	8	moderate	moderate	ADJ
taxlaw-2813	137	9	levels	level	NOUN
taxlaw-2813	137	10	of	of	ADP
taxlaw-2813	137	11	corruption	corruption	NOUN
taxlaw-2813	137	12	do	do	AUX
taxlaw-2813	137	13	not	not	PART
taxlaw-2813	137	14	interfere	interfere	VERB
taxlaw-2813	137	15	unduly	unduly	ADV
taxlaw-2813	137	16	with	with	ADP
taxlaw-2813	137	17	economic	economic	ADJ
taxlaw-2813	137	18	growth	growth	NOUN
taxlaw-2813	137	19	(	(	PUNCT
taxlaw-2813	137	20	operating	operate	VERB
taxlaw-2813	137	21	as	as	ADP
taxlaw-2813	137	22	an	an	DET
taxlaw-2813	137	23	informal	informal	ADJ
taxlaw-2813	137	24	tax	tax	NOUN
taxlaw-2813	137	25	)	)	PUNCT
taxlaw-2813	137	26	,	,	PUNCT
taxlaw-2813	137	27	more	more	ADV
taxlaw-2813	137	28	egregious	egregious	ADJ
taxlaw-2813	137	29	corruption	corruption	NOUN
taxlaw-2813	137	30	may	may	AUX
taxlaw-2813	137	31	reduce	reduce	VERB
taxlaw-2813	137	32	the	the	DET
taxlaw-2813	137	33	beneficial	beneficial	ADJ
taxlaw-2813	137	34	impacts	impact	NOUN
taxlaw-2813	137	35	of	of	ADP
taxlaw-2813	137	36	economic	economic	ADJ
taxlaw-2813	137	37	activity	activity	NOUN
taxlaw-2813	137	38	but	but	CCONJ
taxlaw-2813	137	39	still	still	ADV
taxlaw-2813	137	40	promote	promote	VERB
taxlaw-2813	137	41	the	the	DET
taxlaw-2813	137	42	welfare	welfare	NOUN
taxlaw-2813	137	43	of	of	ADP
taxlaw-2813	137	44	those	those	PRON
taxlaw-2813	137	45	receiving	receive	VERB
taxlaw-2813	137	46	the	the	DET
taxlaw-2813	137	47	corruption	corruption	NOUN
taxlaw-2813	137	48	.	.	PUNCT
taxlaw-2813	138	1	some	some	PRON
taxlaw-2813	138	2	of	of	ADP
taxlaw-2813	138	3	the	the	DET
taxlaw-2813	138	4	anti	anti	ADJ
taxlaw-2813	138	5	-	-	ADJ
taxlaw-2813	138	6	offshore	offshore	ADJ
taxlaw-2813	138	7	literature	literature	NOUN
taxlaw-2813	138	8	contends	contend	VERB
taxlaw-2813	138	9	that	that	SCONJ
taxlaw-2813	138	10	corruption	corruption	NOUN
taxlaw-2813	138	11	is	be	AUX
taxlaw-2813	138	12	part	part	NOUN
taxlaw-2813	138	13	of	of	ADP
taxlaw-2813	138	14	a	a	DET
taxlaw-2813	138	15	scheme	scheme	NOUN
taxlaw-2813	138	16	intended	intend	VERB
taxlaw-2813	138	17	to	to	PART
taxlaw-2813	138	18	“	"	PUNCT
taxlaw-2813	138	19	control	control	VERB
taxlaw-2813	138	20	”	"	PUNCT
taxlaw-2813	138	21	developing	develop	VERB
taxlaw-2813	138	22	countries	country	NOUN
taxlaw-2813	138	23	and	and	CCONJ
taxlaw-2813	138	24	that	that	SCONJ
taxlaw-2813	138	25	it	it	PRON
taxlaw-2813	138	26	“	"	PUNCT
taxlaw-2813	138	27	diverts	divert	VERB
taxlaw-2813	138	28	attention	attention	NOUN
taxlaw-2813	138	29	from	from	ADP
taxlaw-2813	138	30	the	the	DET
taxlaw-2813	138	31	real	real	ADJ
taxlaw-2813	138	32	springs	spring	NOUN
taxlaw-2813	138	33	of	of	ADP
taxlaw-2813	138	34	power	power	NOUN
taxlaw-2813	138	35	.	.	PUNCT
taxlaw-2813	138	36	”	"	PUNCT
taxlaw-2813	139	1	see	see	VERB
taxlaw-2813	139	2	steven	steven	PROPN
taxlaw-2813	139	3	hiatt	hiatt	PROPN
taxlaw-2813	139	4	,	,	PUNCT
taxlaw-2813	139	5	global	global	ADJ
taxlaw-2813	139	6	empire	empire	NOUN
taxlaw-2813	139	7	:	:	PUNCT
taxlaw-2813	139	8	the	the	DET
taxlaw-2813	139	9	web	web	NOUN
taxlaw-2813	139	10	of	of	ADP
taxlaw-2813	139	11	control	control	NOUN
taxlaw-2813	139	12	,	,	PUNCT
taxlaw-2813	139	13	in	in	ADP
taxlaw-2813	139	14	a	a	DET
taxlaw-2813	139	15	game	game	NOUN
taxlaw-2813	139	16	as	as	ADV
taxlaw-2813	139	17	old	old	ADJ
taxlaw-2813	139	18	as	as	ADP
taxlaw-2813	139	19	empire	empire	NOUN
taxlaw-2813	139	20	:	:	PUNCT
taxlaw-2813	139	21	the	the	DET
taxlaw-2813	139	22	secret	secret	ADJ
taxlaw-2813	139	23	web	web	NOUN
taxlaw-2813	139	24	of	of	ADP
taxlaw-2813	139	25	economic	economic	ADJ
taxlaw-2813	139	26	hit	hit	VERB
taxlaw-2813	139	27	men	man	NOUN
taxlaw-2813	139	28	and	and	CCONJ
taxlaw-2813	139	29	the	the	DET
taxlaw-2813	139	30	web	web	NOUN
taxlaw-2813	139	31	of	of	ADP
taxlaw-2813	139	32	global	global	ADJ
taxlaw-2813	139	33	corruption	corruption	NOUN
taxlaw-2813	139	34	13	13	NUM
taxlaw-2813	139	35	,	,	PUNCT
taxlaw-2813	139	36	24	24	NUM
taxlaw-2813	139	37	(	(	PUNCT
taxlaw-2813	139	38	steven	steven	PROPN
taxlaw-2813	139	39	hiatt	hiatt	PROPN
taxlaw-2813	139	40	ed	ed	PROPN
taxlaw-2813	139	41	.	.	PROPN
taxlaw-2813	139	42	2007	2007	NUM
taxlaw-2813	139	43	)	)	PUNCT
taxlaw-2813	139	44	.	.	PUNCT
taxlaw-2813	140	1	17	17	NUM
taxlaw-2813	140	2	aliber	aliber	NOUN
taxlaw-2813	140	3	,	,	PUNCT
taxlaw-2813	140	4	supra	supra	PROPN
taxlaw-2813	140	5	note	note	PROPN
taxlaw-2813	140	6	8	8	NUM
taxlaw-2813	140	7	,	,	PUNCT
taxlaw-2813	140	8	at	at	ADP
taxlaw-2813	140	9	181	181	NUM
taxlaw-2813	140	10	(	(	PUNCT
taxlaw-2813	140	11	“	"	PUNCT
taxlaw-2813	140	12	london	london	PROPN
taxlaw-2813	140	13	dollar	dollar	NOUN
taxlaw-2813	140	14	deposits	deposit	NOUN
taxlaw-2813	140	15	differ	differ	VERB
taxlaw-2813	140	16	from	from	ADP
taxlaw-2813	140	17	new	new	PROPN
taxlaw-2813	140	18	york	york	PROPN
taxlaw-2813	140	19	dollar	dollar	NOUN
taxlaw-2813	140	20	deposits	deposit	NOUN
taxlaw-2813	140	21	in	in	ADP
taxlaw-2813	140	22	terms	term	NOUN
taxlaw-2813	140	23	of	of	ADP
taxlaw-2813	140	24	political	political	ADJ
taxlaw-2813	140	25	risk	risk	NOUN
taxlaw-2813	140	26	:	:	PUNCT
taxlaw-2813	140	27	they	they	PRON
taxlaw-2813	140	28	are	be	AUX
taxlaw-2813	140	29	subject	subject	ADJ
taxlaw-2813	140	30	to	to	ADP
taxlaw-2813	140	31	the	the	DET
taxlaw-2813	140	32	whims	whim	NOUN
taxlaw-2813	140	33	of	of	ADP
taxlaw-2813	140	34	a	a	DET
taxlaw-2813	140	35	different	different	ADJ
taxlaw-2813	140	36	set	set	NOUN
taxlaw-2813	140	37	of	of	ADP
taxlaw-2813	140	38	government	government	NOUN
taxlaw-2813	140	39	authorities	authority	NOUN
taxlaw-2813	140	40	.	.	PUNCT
taxlaw-2813	140	41	”	"	PUNCT
taxlaw-2813	140	42	)	)	PUNCT
taxlaw-2813	140	43	;	;	PUNCT
taxlaw-2813	140	44	margaret	margaret	PROPN
taxlaw-2813	140	45	ackrill	ackrill	PROPN
taxlaw-2813	140	46	&	&	CCONJ
taxlaw-2813	140	47	leslie	leslie	PROPN
taxlaw-2813	140	48	hannah	hannah	PROPN
taxlaw-2813	140	49	,	,	PUNCT
taxlaw-2813	140	50	barclays	barclays	PROPN
taxlaw-2813	140	51	:	:	PUNCT
taxlaw-2813	140	52	the	the	DET
taxlaw-2813	140	53	business	business	NOUN
taxlaw-2813	140	54	of	of	ADP
taxlaw-2813	140	55	banking	banking	NOUN
taxlaw-2813	140	56	1690–1996	1690–1996	NUM
taxlaw-2813	140	57	,	,	PUNCT
taxlaw-2813	140	58	at	at	ADP
taxlaw-2813	140	59	215	215	NUM
taxlaw-2813	140	60	(	(	PUNCT
taxlaw-2813	140	61	2001	2001	NUM
taxlaw-2813	140	62	)	)	PUNCT
taxlaw-2813	140	63	(	(	PUNCT
taxlaw-2813	140	64	“	"	PUNCT
taxlaw-2813	140	65	london	london	PROPN
taxlaw-2813	140	66	’s	’s	PART
taxlaw-2813	140	67	distinctively	distinctively	ADV
taxlaw-2813	140	68	open	open	ADJ
taxlaw-2813	140	69	and	and	CCONJ
taxlaw-2813	140	70	flexible	flexible	ADJ
taxlaw-2813	140	71	wholesale	wholesale	ADJ
taxlaw-2813	140	72	money	money	NOUN
taxlaw-2813	140	73	markets	market	NOUN
taxlaw-2813	140	74	offered	offer	VERB
taxlaw-2813	140	75	newcomers	newcomer	NOUN
taxlaw-2813	140	76	an	an	DET
taxlaw-2813	140	77	incomparably	incomparably	ADV
taxlaw-2813	140	78	low	low	ADJ
taxlaw-2813	140	79	-	-	PUNCT
taxlaw-2813	140	80	risk	risk	NOUN
taxlaw-2813	140	81	entry	entry	NOUN
taxlaw-2813	140	82	strategy	strategy	NOUN
taxlaw-2813	140	83	,	,	PUNCT
taxlaw-2813	140	84	with	with	ADP
taxlaw-2813	140	85	immediate	immediate	ADJ
taxlaw-2813	140	86	access	access	NOUN
taxlaw-2813	140	87	to	to	ADP
taxlaw-2813	140	88	a	a	DET
taxlaw-2813	140	89	sterling	sterling	NOUN
taxlaw-2813	140	90	deposit	deposit	NOUN
taxlaw-2813	140	91	base	base	NOUN
taxlaw-2813	140	92	or	or	CCONJ
taxlaw-2813	140	93	lending	lending	NOUN
taxlaw-2813	140	94	market	market	NOUN
taxlaw-2813	140	95	and	and	CCONJ
taxlaw-2813	140	96	to	to	ADP
taxlaw-2813	140	97	eurocurrency	eurocurrency	NOUN
taxlaw-2813	140	98	.	.	PUNCT
taxlaw-2813	140	99	”	"	PUNCT
taxlaw-2813	140	100	)	)	PUNCT
taxlaw-2813	140	101	.	.	PUNCT
taxlaw-2813	141	1	18	18	NUM
taxlaw-2813	141	2	see	see	VERB
taxlaw-2813	141	3	,	,	PUNCT
taxlaw-2813	141	4	e.g.	e.g.	ADV
taxlaw-2813	141	5	,	,	PUNCT
taxlaw-2813	141	6	john	john	PROPN
taxlaw-2813	141	7	gapper	gapper	PROPN
taxlaw-2813	141	8	,	,	PUNCT
taxlaw-2813	141	9	are	be	AUX
taxlaw-2813	141	10	we	we	PRON
taxlaw-2813	141	11	no	no	ADV
taxlaw-2813	141	12	longer	long	ADV
taxlaw-2813	141	13	the	the	DET
taxlaw-2813	141	14	world	world	NOUN
taxlaw-2813	141	15	’s	’s	PART
taxlaw-2813	141	16	financial	financial	ADJ
taxlaw-2813	141	17	capital	capital	NOUN
taxlaw-2813	141	18	?	?	PUNCT
taxlaw-2813	141	19	,	,	PUNCT
taxlaw-2813	141	20	n.y	n.y	PROPN
taxlaw-2813	141	21	.	.	PROPN
taxlaw-2813	141	22	mag	mag	PROPN
taxlaw-2813	141	23	.	.	PROPN
taxlaw-2813	141	24	,	,	PUNCT
taxlaw-2813	141	25	mar	mar	PROPN
taxlaw-2813	141	26	.	.	PROPN
taxlaw-2813	141	27	18	18	NUM
taxlaw-2813	141	28	,	,	PUNCT
taxlaw-2813	141	29	2007	2007	NUM
taxlaw-2813	141	30	,	,	PUNCT
taxlaw-2813	141	31	available	available	ADJ
taxlaw-2813	141	32	at	at	ADP
taxlaw-2813	141	33	http://nymag.com/guides/london/29440	http://nymag.com/guides/london/29440	PROPN
taxlaw-2813	141	34	(	(	PUNCT
taxlaw-2813	141	35	discussing	discuss	VERB
taxlaw-2813	141	36	competition	competition	NOUN
taxlaw-2813	141	37	between	between	ADP
taxlaw-2813	141	38	new	new	PROPN
taxlaw-2813	141	39	york	york	PROPN
taxlaw-2813	141	40	and	and	CCONJ
taxlaw-2813	141	41	london	london	PROPN
taxlaw-2813	141	42	)	)	PUNCT
taxlaw-2813	141	43	.	.	PUNCT
taxlaw-2813	142	1	19	19	NUM
taxlaw-2813	142	2	see	see	VERB
taxlaw-2813	142	3	daniel	daniel	PROPN
taxlaw-2813	142	4	drezner	drezner	PROPN
taxlaw-2813	142	5	,	,	PUNCT
taxlaw-2813	142	6	bottom	bottom	ADJ
taxlaw-2813	142	7	feeders	feeder	NOUN
taxlaw-2813	142	8	,	,	PUNCT
taxlaw-2813	142	9	foreign	foreign	ADJ
taxlaw-2813	142	10	policy	policy	NOUN
taxlaw-2813	142	11	,	,	PUNCT
taxlaw-2813	142	12	nov	nov	PROPN
taxlaw-2813	142	13	.	.	PROPN
taxlaw-2813	142	14	1	1	NUM
taxlaw-2813	142	15	,	,	PUNCT
taxlaw-2813	142	16	2000	2000	NUM
taxlaw-2813	142	17	,	,	PUNCT
taxlaw-2813	142	18	at	at	ADP
taxlaw-2813	142	19	64	64	NUM
taxlaw-2813	142	20	,	,	PUNCT
taxlaw-2813	142	21	66	66	NUM
taxlaw-2813	142	22	(	(	PUNCT
taxlaw-2813	142	23	describing	describe	VERB
taxlaw-2813	142	24	debate	debate	NOUN
taxlaw-2813	142	25	over	over	ADP
taxlaw-2813	142	26	existence	existence	NOUN
taxlaw-2813	142	27	of	of	ADP
taxlaw-2813	142	28	the	the	DET
taxlaw-2813	142	29	race	race	NOUN
taxlaw-2813	142	30	to	to	ADP
taxlaw-2813	142	31	the	the	DET
taxlaw-2813	142	32	bottom	bottom	NOUN
taxlaw-2813	142	33	)	)	PUNCT
taxlaw-2813	142	34	.	.	PUNCT
taxlaw-2813	143	1	20	20	NUM
taxlaw-2813	143	2	see	see	VERB
taxlaw-2813	143	3	generally	generally	ADV
taxlaw-2813	143	4	george	george	PROPN
taxlaw-2813	143	5	r.	r.	PROPN
taxlaw-2813	143	6	zodrow	zodrow	PROPN
taxlaw-2813	143	7	&	&	CCONJ
taxlaw-2813	143	8	peter	peter	PROPN
taxlaw-2813	143	9	mieszkowski	mieszkowski	PROPN
taxlaw-2813	143	10	,	,	PUNCT
taxlaw-2813	143	11	pigou	pigou	NOUN
taxlaw-2813	143	12	,	,	PUNCT
taxlaw-2813	143	13	tiebout	tiebout	NOUN
taxlaw-2813	143	14	,	,	PUNCT
taxlaw-2813	143	15	property	property	NOUN
taxlaw-2813	143	16	taxation	taxation	NOUN
taxlaw-2813	143	17	,	,	PUNCT
taxlaw-2813	143	18	and	and	CCONJ
taxlaw-2813	143	19	the	the	DET
taxlaw-2813	143	20	underprovision	underprovision	NOUN
taxlaw-2813	143	21	of	of	ADP
taxlaw-2813	143	22	local	local	ADJ
taxlaw-2813	143	23	public	public	ADJ
taxlaw-2813	143	24	goods	good	NOUN
taxlaw-2813	143	25	,	,	PUNCT
taxlaw-2813	143	26	19	19	NUM
taxlaw-2813	143	27	j.	j.	PROPN
taxlaw-2813	143	28	urb	urb	PROPN
taxlaw-2813	143	29	.	.	PUNCT
taxlaw-2813	143	30	econ	econ	PROPN
taxlaw-2813	143	31	.	.	PUNCT
taxlaw-2813	144	1	356	356	NUM
taxlaw-2813	144	2	(	(	PUNCT
taxlaw-2813	144	3	1986	1986	NUM
taxlaw-2813	144	4	)	)	PUNCT
taxlaw-2813	144	5	.	.	PUNCT
taxlaw-2813	145	1	21	21	NUM
taxlaw-2813	145	2	see	see	VERB
taxlaw-2813	145	3	generally	generally	ADV
taxlaw-2813	145	4	john	john	PROPN
taxlaw-2813	145	5	d.	d.	PROPN
taxlaw-2813	145	6	wilson	wilson	PROPN
taxlaw-2813	145	7	,	,	PUNCT
taxlaw-2813	145	8	a	a	DET
taxlaw-2813	145	9	theory	theory	NOUN
taxlaw-2813	145	10	of	of	ADP
taxlaw-2813	145	11	interregional	interregional	ADJ
taxlaw-2813	145	12	tax	tax	NOUN
taxlaw-2813	145	13	competition	competition	NOUN
taxlaw-2813	145	14	,	,	PUNCT
taxlaw-2813	145	15	19	19	NUM
taxlaw-2813	145	16	j.	j.	PROPN
taxlaw-2813	145	17	urb	urb	PROPN
taxlaw-2813	145	18	.	.	PUNCT
taxlaw-2813	145	19	econ	econ	PROPN
taxlaw-2813	145	20	.	.	PUNCT
taxlaw-2813	146	1	296	296	NUM
taxlaw-2813	146	2	(	(	PUNCT
taxlaw-2813	146	3	1986	1986	NUM
taxlaw-2813	146	4	)	)	PUNCT
taxlaw-2813	146	5	.	.	PUNCT
taxlaw-2813	147	1	22	22	NUM
taxlaw-2813	147	2	see	see	VERB
taxlaw-2813	147	3	john	john	PROPN
taxlaw-2813	147	4	d.	d.	PROPN
taxlaw-2813	147	5	wilson	wilson	PROPN
taxlaw-2813	147	6	,	,	PUNCT
taxlaw-2813	147	7	theories	theory	NOUN
taxlaw-2813	147	8	of	of	ADP
taxlaw-2813	147	9	tax	tax	NOUN
taxlaw-2813	147	10	competition	competition	NOUN
taxlaw-2813	147	11	,	,	PUNCT
taxlaw-2813	147	12	52	52	NUM
taxlaw-2813	147	13	nat’l	nat’l	NOUN
taxlaw-2813	147	14	tax	tax	NOUN
taxlaw-2813	147	15	j.	j.	PROPN
taxlaw-2813	147	16	269	269	NUM
taxlaw-2813	147	17	(	(	PUNCT
taxlaw-2813	147	18	1999	1999	NUM
taxlaw-2813	147	19	)	)	PUNCT
taxlaw-2813	147	20	,	,	PUNCT
taxlaw-2813	147	21	for	for	ADP
taxlaw-2813	147	22	a	a	DET
taxlaw-2813	147	23	review	review	NOUN
taxlaw-2813	147	24	of	of	ADP
taxlaw-2813	147	25	some	some	PRON
taxlaw-2813	147	26	of	of	ADP
taxlaw-2813	147	27	the	the	DET
taxlaw-2813	147	28	theoretical	theoretical	ADJ
taxlaw-2813	147	29	literature	literature	NOUN
taxlaw-2813	147	30	on	on	ADP
taxlaw-2813	147	31	tax	tax	NOUN
taxlaw-2813	147	32	competition	competition	NOUN
taxlaw-2813	147	33	.	.	PUNCT
taxlaw-2813	148	1	for	for	ADP
taxlaw-2813	148	2	a	a	DET
taxlaw-2813	148	3	thorough	thorough	ADJ
taxlaw-2813	148	4	review	review	NOUN
taxlaw-2813	148	5	of	of	ADP
taxlaw-2813	148	6	the	the	DET
taxlaw-2813	148	7	empirical	empirical	ADJ
taxlaw-2813	148	8	research	research	NOUN
taxlaw-2813	148	9	on	on	ADP
taxlaw-2813	148	10	tax	tax	NOUN
taxlaw-2813	148	11	8	8	NUM
taxlaw-2813	148	12	columbia	columbia	PROPN
taxlaw-2813	148	13	journal	journal	PROPN
taxlaw-2813	148	14	of	of	ADP
taxlaw-2813	148	15	tax	tax	NOUN
taxlaw-2813	148	16	law	law	NOUN
taxlaw-2813	148	17	[	[	X
taxlaw-2813	148	18	vol.4:1	vol.4:1	VERB
taxlaw-2813	148	19	as	as	ADP
taxlaw-2813	148	20	uniformly	uniformly	ADV
taxlaw-2813	148	21	beneficial.23	beneficial.23	PROPN
taxlaw-2813	148	22	this	this	DET
taxlaw-2813	148	23	exclusive	exclusive	ADJ
taxlaw-2813	148	24	focus	focus	NOUN
taxlaw-2813	148	25	on	on	ADP
taxlaw-2813	148	26	public	public	ADJ
taxlaw-2813	148	27	goods	good	NOUN
taxlaw-2813	148	28	plays	play	VERB
taxlaw-2813	148	29	a	a	DET
taxlaw-2813	148	30	role	role	NOUN
taxlaw-2813	148	31	in	in	ADP
taxlaw-2813	148	32	the	the	DET
taxlaw-2813	148	33	conflation	conflation	NOUN
taxlaw-2813	148	34	of	of	ADP
taxlaw-2813	148	35	taxation	taxation	NOUN
taxlaw-2813	148	36	with	with	ADP
taxlaw-2813	148	37	sovereignty.24	sovereignty.24	NOUN
taxlaw-2813	148	38	if	if	SCONJ
taxlaw-2813	148	39	we	we	PRON
taxlaw-2813	148	40	limit	limit	VERB
taxlaw-2813	148	41	our	our	PRON
taxlaw-2813	148	42	consideration	consideration	NOUN
taxlaw-2813	148	43	to	to	ADP
taxlaw-2813	148	44	the	the	DET
taxlaw-2813	148	45	special	special	ADJ
taxlaw-2813	148	46	case	case	NOUN
taxlaw-2813	148	47	of	of	ADP
taxlaw-2813	148	48	government	government	NOUN
taxlaw-2813	148	49	as	as	ADP
taxlaw-2813	148	50	benevolent	benevolent	ADJ
taxlaw-2813	148	51	provider	provider	NOUN
taxlaw-2813	148	52	of	of	ADP
taxlaw-2813	148	53	public	public	ADJ
taxlaw-2813	148	54	goods,25	goods,25	NUM
taxlaw-2813	148	55	the	the	DET
taxlaw-2813	148	56	analysis	analysis	NOUN
taxlaw-2813	148	57	can	can	AUX
taxlaw-2813	148	58	be	be	AUX
taxlaw-2813	148	59	summarized	summarize	VERB
taxlaw-2813	148	60	as	as	ADP
taxlaw-2813	148	61	the	the	DET
taxlaw-2813	148	62	following	following	NOUN
taxlaw-2813	148	63	:	:	PUNCT
taxlaw-2813	148	64	in	in	ADP
taxlaw-2813	148	65	a	a	DET
taxlaw-2813	148	66	world	world	NOUN
taxlaw-2813	148	67	without	without	ADP
taxlaw-2813	148	68	tax	tax	NOUN
taxlaw-2813	148	69	competition	competition	NOUN
taxlaw-2813	148	70	,	,	PUNCT
taxlaw-2813	148	71	the	the	DET
taxlaw-2813	148	72	benevolent	benevolent	ADJ
taxlaw-2813	148	73	government	government	NOUN
taxlaw-2813	148	74	sets	set	VERB
taxlaw-2813	148	75	its	its	PRON
taxlaw-2813	148	76	tax	tax	NOUN
taxlaw-2813	148	77	rates	rate	NOUN
taxlaw-2813	148	78	at	at	ADP
taxlaw-2813	148	79	a	a	DET
taxlaw-2813	148	80	level	level	NOUN
taxlaw-2813	148	81	sufficient	sufficient	ADJ
taxlaw-2813	148	82	to	to	PART
taxlaw-2813	148	83	fund	fund	VERB
taxlaw-2813	148	84	its	its	PRON
taxlaw-2813	148	85	welfare	welfare	NOUN
taxlaw-2813	148	86	-	-	PUNCT
taxlaw-2813	148	87	enhancing	enhance	VERB
taxlaw-2813	148	88	activities	activity	NOUN
taxlaw-2813	148	89	.	.	PUNCT
taxlaw-2813	149	1	firms	firm	NOUN
taxlaw-2813	149	2	and	and	CCONJ
taxlaw-2813	149	3	individuals	individual	NOUN
taxlaw-2813	149	4	pay	pay	VERB
taxlaw-2813	149	5	their	their	PRON
taxlaw-2813	149	6	taxes	taxis	NOUN
taxlaw-2813	149	7	,	,	PUNCT
taxlaw-2813	149	8	and	and	CCONJ
taxlaw-2813	149	9	public	public	ADJ
taxlaw-2813	149	10	goods	good	NOUN
taxlaw-2813	149	11	are	be	AUX
taxlaw-2813	149	12	provided	provide	VERB
taxlaw-2813	149	13	.	.	PUNCT
taxlaw-2813	150	1	governments	government	NOUN
taxlaw-2813	150	2	with	with	ADP
taxlaw-2813	150	3	large	large	ADJ
taxlaw-2813	150	4	economies	economy	NOUN
taxlaw-2813	150	5	raise	raise	VERB
taxlaw-2813	150	6	substantial	substantial	ADJ
taxlaw-2813	150	7	revenue	revenue	NOUN
taxlaw-2813	150	8	with	with	ADP
taxlaw-2813	150	9	modest	modest	ADJ
taxlaw-2813	150	10	taxes	taxis	NOUN
taxlaw-2813	150	11	,	,	PUNCT
taxlaw-2813	150	12	while	while	SCONJ
taxlaw-2813	150	13	governments	government	NOUN
taxlaw-2813	150	14	with	with	ADP
taxlaw-2813	150	15	resource	resource	NOUN
taxlaw-2813	150	16	-	-	PUNCT
taxlaw-2813	150	17	poor	poor	ADJ
taxlaw-2813	150	18	or	or	CCONJ
taxlaw-2813	150	19	small	small	ADJ
taxlaw-2813	150	20	economies	economy	NOUN
taxlaw-2813	150	21	are	be	AUX
taxlaw-2813	150	22	unable	unable	ADJ
taxlaw-2813	150	23	to	to	PART
taxlaw-2813	150	24	do	do	VERB
taxlaw-2813	150	25	so	so	ADV
taxlaw-2813	150	26	because	because	SCONJ
taxlaw-2813	150	27	the	the	DET
taxlaw-2813	150	28	levels	level	NOUN
taxlaw-2813	150	29	of	of	ADP
taxlaw-2813	150	30	economic	economic	ADJ
taxlaw-2813	150	31	activity	activity	NOUN
taxlaw-2813	150	32	within	within	ADP
taxlaw-2813	150	33	their	their	PRON
taxlaw-2813	150	34	resource	resource	NOUN
taxlaw-2813	150	35	-	-	PUNCT
taxlaw-2813	150	36	poor	poor	ADJ
taxlaw-2813	150	37	/	/	SYM
taxlaw-2813	150	38	small	small	ADJ
taxlaw-2813	150	39	economies	economy	NOUN
taxlaw-2813	150	40	are	be	AUX
taxlaw-2813	150	41	too	too	ADV
taxlaw-2813	150	42	low	low	ADJ
taxlaw-2813	150	43	to	to	PART
taxlaw-2813	150	44	generate	generate	VERB
taxlaw-2813	150	45	sufficient	sufficient	ADJ
taxlaw-2813	150	46	tax	tax	NOUN
taxlaw-2813	150	47	revenue	revenue	NOUN
taxlaw-2813	150	48	to	to	PART
taxlaw-2813	150	49	enable	enable	VERB
taxlaw-2813	150	50	their	their	PRON
taxlaw-2813	150	51	governments	government	NOUN
taxlaw-2813	150	52	to	to	PART
taxlaw-2813	150	53	purchase	purchase	VERB
taxlaw-2813	150	54	the	the	DET
taxlaw-2813	150	55	public	public	ADJ
taxlaw-2813	150	56	goods	good	NOUN
taxlaw-2813	150	57	their	their	PRON
taxlaw-2813	150	58	populations	population	NOUN
taxlaw-2813	150	59	’	'	PUNCT
taxlaw-2813	150	60	desire	desire	NOUN
taxlaw-2813	150	61	.	.	PUNCT
taxlaw-2813	151	1	26	26	NUM
taxlaw-2813	152	1	the	the	DET
taxlaw-2813	152	2	introduction	introduction	NOUN
taxlaw-2813	152	3	of	of	ADP
taxlaw-2813	152	4	tax	tax	NOUN
taxlaw-2813	152	5	competition	competition	NOUN
taxlaw-2813	152	6	offers	offer	VERB
taxlaw-2813	152	7	these	these	DET
taxlaw-2813	152	8	competition	competition	NOUN
taxlaw-2813	152	9	,	,	PUNCT
taxlaw-2813	152	10	see	see	VERB
taxlaw-2813	152	11	generally	generally	ADV
taxlaw-2813	152	12	philipp	philipp	PROPN
taxlaw-2813	152	13	genschel	genschel	PROPN
taxlaw-2813	152	14	&	&	CCONJ
taxlaw-2813	152	15	peter	peter	PROPN
taxlaw-2813	152	16	schwarz	schwarz	PROPN
taxlaw-2813	152	17	,	,	PUNCT
taxlaw-2813	152	18	tax	tax	NOUN
taxlaw-2813	152	19	competition	competition	NOUN
taxlaw-2813	152	20	:	:	PUNCT
taxlaw-2813	152	21	a	a	DET
taxlaw-2813	152	22	literature	literature	NOUN
taxlaw-2813	152	23	review	review	NOUN
taxlaw-2813	152	24	,	,	PUNCT
taxlaw-2813	152	25	9	9	NUM
taxlaw-2813	152	26	socio	socio	NOUN
taxlaw-2813	152	27	-	-	PUNCT
taxlaw-2813	152	28	economic	economic	ADJ
taxlaw-2813	152	29	rev	rev	NOUN
taxlaw-2813	152	30	.	.	PROPN
taxlaw-2813	152	31	339	339	NUM
taxlaw-2813	152	32	(	(	PUNCT
taxlaw-2813	152	33	2011	2011	NUM
taxlaw-2813	152	34	)	)	PUNCT
taxlaw-2813	152	35	.	.	PUNCT
taxlaw-2813	153	1	23	23	NUM
taxlaw-2813	154	1	the	the	DET
taxlaw-2813	154	2	state	state	NOUN
taxlaw-2813	154	3	is	be	AUX
taxlaw-2813	154	4	traditionally	traditionally	ADV
taxlaw-2813	154	5	treated	treat	VERB
taxlaw-2813	154	6	as	as	ADP
taxlaw-2813	154	7	a	a	DET
taxlaw-2813	154	8	goal	goal	NOUN
taxlaw-2813	154	9	-	-	PUNCT
taxlaw-2813	154	10	directed	direct	VERB
taxlaw-2813	154	11	organization	organization	NOUN
taxlaw-2813	154	12	that	that	PRON
taxlaw-2813	154	13	aims	aim	VERB
taxlaw-2813	154	14	to	to	PART
taxlaw-2813	154	15	solve	solve	VERB
taxlaw-2813	154	16	market	market	NOUN
taxlaw-2813	154	17	failures	failure	NOUN
taxlaw-2813	154	18	by	by	ADP
taxlaw-2813	154	19	taxing	tax	VERB
taxlaw-2813	154	20	and	and	CCONJ
taxlaw-2813	154	21	spending	spending	NOUN
taxlaw-2813	154	22	and	and	CCONJ
taxlaw-2813	154	23	is	be	AUX
taxlaw-2813	154	24	therefore	therefore	ADV
taxlaw-2813	154	25	per	per	ADP
taxlaw-2813	154	26	definition	definition	NOUN
taxlaw-2813	154	27	benevolent	benevolent	ADJ
taxlaw-2813	154	28	.	.	PUNCT
taxlaw-2813	155	1	see	see	VERB
taxlaw-2813	155	2	richard	richard	PROPN
taxlaw-2813	155	3	e.	e.	PROPN
taxlaw-2813	155	4	wagner	wagner	PROPN
taxlaw-2813	155	5	,	,	PUNCT
taxlaw-2813	155	6	fiscal	fiscal	ADJ
taxlaw-2813	155	7	sociology	sociology	NOUN
taxlaw-2813	155	8	and	and	CCONJ
taxlaw-2813	155	9	the	the	DET
taxlaw-2813	155	10	theory	theory	NOUN
taxlaw-2813	155	11	of	of	ADP
taxlaw-2813	155	12	public	public	ADJ
taxlaw-2813	155	13	finance	finance	NOUN
taxlaw-2813	155	14	:	:	PUNCT
taxlaw-2813	155	15	an	an	DET
taxlaw-2813	155	16	exploratory	exploratory	ADJ
taxlaw-2813	155	17	essay	essay	NOUN
taxlaw-2813	155	18	3	3	NUM
taxlaw-2813	155	19	(	(	PUNCT
taxlaw-2813	155	20	2007	2007	NUM
taxlaw-2813	155	21	)	)	PUNCT
taxlaw-2813	155	22	;	;	PUNCT
taxlaw-2813	155	23	alain	alain	PROPN
taxlaw-2813	155	24	deneault	deneault	PROPN
taxlaw-2813	155	25	,	,	PUNCT
taxlaw-2813	155	26	offshore	offshore	ADV
taxlaw-2813	155	27	:	:	PUNCT
taxlaw-2813	155	28	tax	tax	NOUN
taxlaw-2813	155	29	havens	haven	NOUN
taxlaw-2813	155	30	and	and	CCONJ
taxlaw-2813	155	31	the	the	DET
taxlaw-2813	155	32	rule	rule	NOUN
taxlaw-2813	155	33	of	of	ADP
taxlaw-2813	155	34	global	global	ADJ
taxlaw-2813	155	35	crime	crime	NOUN
taxlaw-2813	155	36	31	31	NUM
taxlaw-2813	155	37	(	(	PUNCT
taxlaw-2813	155	38	2011	2011	NUM
taxlaw-2813	155	39	)	)	PUNCT
taxlaw-2813	155	40	(	(	PUNCT
taxlaw-2813	155	41	arguing	argue	VERB
taxlaw-2813	155	42	that	that	SCONJ
taxlaw-2813	155	43	states	state	NOUN
taxlaw-2813	155	44	are	be	AUX
taxlaw-2813	155	45	“	"	PUNCT
taxlaw-2813	155	46	powerless	powerless	ADJ
taxlaw-2813	155	47	”	"	PUNCT
taxlaw-2813	155	48	to	to	ADP
taxlaw-2813	155	49	“	"	PUNCT
taxlaw-2813	155	50	tax	tax	NOUN
taxlaw-2813	155	51	capital	capital	NOUN
taxlaw-2813	155	52	to	to	PART
taxlaw-2813	155	53	finance	finance	VERB
taxlaw-2813	155	54	programs	program	NOUN
taxlaw-2813	155	55	in	in	ADP
taxlaw-2813	155	56	the	the	DET
taxlaw-2813	155	57	public	public	ADJ
taxlaw-2813	155	58	interest	interest	NOUN
taxlaw-2813	155	59	that	that	PRON
taxlaw-2813	155	60	were	be	AUX
taxlaw-2813	155	61	its	its	PRON
taxlaw-2813	155	62	responsibility	responsibility	NOUN
taxlaw-2813	155	63	.	.	PUNCT
taxlaw-2813	155	64	”	"	PUNCT
taxlaw-2813	155	65	)	)	PUNCT
taxlaw-2813	155	66	.	.	PUNCT
taxlaw-2813	156	1	in	in	ADP
taxlaw-2813	156	2	that	that	DET
taxlaw-2813	156	3	context	context	NOUN
taxlaw-2813	156	4	,	,	PUNCT
taxlaw-2813	156	5	an	an	DET
taxlaw-2813	156	6	important	important	ADJ
taxlaw-2813	156	7	concept	concept	NOUN
taxlaw-2813	156	8	in	in	ADP
taxlaw-2813	156	9	the	the	DET
taxlaw-2813	156	10	economics	economic	NOUN
taxlaw-2813	156	11	of	of	ADP
taxlaw-2813	156	12	taxation	taxation	NOUN
taxlaw-2813	156	13	is	be	AUX
taxlaw-2813	156	14	the	the	DET
taxlaw-2813	156	15	level	level	NOUN
taxlaw-2813	156	16	of	of	ADP
taxlaw-2813	156	17	“	"	PUNCT
taxlaw-2813	156	18	optimal	optimal	ADJ
taxlaw-2813	156	19	taxation	taxation	NOUN
taxlaw-2813	156	20	,	,	PUNCT
taxlaw-2813	156	21	”	"	PUNCT
taxlaw-2813	156	22	which	which	PRON
taxlaw-2813	156	23	is	be	AUX
taxlaw-2813	156	24	determined	determine	VERB
taxlaw-2813	156	25	by	by	ADP
taxlaw-2813	156	26	a	a	DET
taxlaw-2813	156	27	relative	relative	ADJ
taxlaw-2813	156	28	weighing	weighing	NOUN
taxlaw-2813	156	29	of	of	ADP
taxlaw-2813	156	30	efficiency	efficiency	NOUN
taxlaw-2813	156	31	and	and	CCONJ
taxlaw-2813	156	32	equity	equity	NOUN
taxlaw-2813	156	33	chosen	choose	VERB
taxlaw-2813	156	34	to	to	PART
taxlaw-2813	156	35	maximize	maximize	VERB
taxlaw-2813	156	36	social	social	ADJ
taxlaw-2813	156	37	welfare	welfare	NOUN
taxlaw-2813	156	38	.	.	PUNCT
taxlaw-2813	157	1	see	see	VERB
taxlaw-2813	157	2	simon	simon	PROPN
taxlaw-2813	157	3	james	james	PROPN
taxlaw-2813	157	4	,	,	PUNCT
taxlaw-2813	157	5	taxation	taxation	NOUN
taxlaw-2813	157	6	research	research	NOUN
taxlaw-2813	157	7	as	as	ADP
taxlaw-2813	157	8	economic	economic	ADJ
taxlaw-2813	157	9	research	research	NOUN
taxlaw-2813	157	10	,	,	PUNCT
taxlaw-2813	157	11	in	in	ADP
taxlaw-2813	157	12	taxation	taxation	NOUN
taxlaw-2813	157	13	:	:	PUNCT
taxlaw-2813	157	14	an	an	DET
taxlaw-2813	157	15	interdisciplinary	interdisciplinary	ADJ
taxlaw-2813	157	16	approach	approach	NOUN
taxlaw-2813	157	17	research	research	NOUN
taxlaw-2813	157	18	34	34	NUM
taxlaw-2813	157	19	,	,	PUNCT
taxlaw-2813	157	20	39	39	NUM
taxlaw-2813	157	21	-	-	SYM
taxlaw-2813	157	22	40	40	NUM
taxlaw-2813	157	23	(	(	PUNCT
taxlaw-2813	157	24	margaret	margaret	PROPN
taxlaw-2813	157	25	lamb	lamb	PROPN
taxlaw-2813	157	26	,	,	PUNCT
taxlaw-2813	157	27	andrew	andrew	PROPN
taxlaw-2813	157	28	lymer	lymer	PROPN
taxlaw-2813	157	29	,	,	PUNCT
taxlaw-2813	157	30	judith	judith	PROPN
taxlaw-2813	157	31	freedman	freedman	PROPN
taxlaw-2813	157	32	&	&	CCONJ
taxlaw-2813	157	33	simon	simon	PROPN
taxlaw-2813	157	34	james	james	PROPN
taxlaw-2813	157	35	eds	eds	PROPN
taxlaw-2813	157	36	.	.	PROPN
taxlaw-2813	157	37	,	,	PUNCT
taxlaw-2813	157	38	2005	2005	NUM
taxlaw-2813	157	39	)	)	PUNCT
taxlaw-2813	157	40	.	.	PUNCT
taxlaw-2813	158	1	following	follow	VERB
taxlaw-2813	158	2	this	this	DET
taxlaw-2813	158	3	tradition	tradition	NOUN
taxlaw-2813	158	4	in	in	ADP
taxlaw-2813	158	5	the	the	DET
taxlaw-2813	158	6	context	context	NOUN
taxlaw-2813	158	7	of	of	ADP
taxlaw-2813	158	8	tax	tax	NOUN
taxlaw-2813	158	9	competition	competition	NOUN
taxlaw-2813	158	10	,	,	PUNCT
taxlaw-2813	158	11	a	a	DET
taxlaw-2813	158	12	restriction	restriction	NOUN
taxlaw-2813	158	13	on	on	ADP
taxlaw-2813	158	14	a	a	DET
taxlaw-2813	158	15	government	government	NOUN
taxlaw-2813	158	16	’s	’s	PART
taxlaw-2813	158	17	ability	ability	NOUN
taxlaw-2813	158	18	to	to	PART
taxlaw-2813	158	19	pursue	pursue	VERB
taxlaw-2813	158	20	its	its	PRON
taxlaw-2813	158	21	preferred	preferred	ADJ
taxlaw-2813	158	22	fiscal	fiscal	ADJ
taxlaw-2813	158	23	policy	policy	NOUN
taxlaw-2813	158	24	is	be	AUX
taxlaw-2813	158	25	by	by	ADP
taxlaw-2813	158	26	assumption	assumption	NOUN
taxlaw-2813	158	27	undesirable	undesirable	ADJ
taxlaw-2813	158	28	.	.	PUNCT
taxlaw-2813	159	1	see	see	VERB
taxlaw-2813	159	2	,	,	PUNCT
taxlaw-2813	159	3	e.g.	e.g.	ADV
taxlaw-2813	159	4	,	,	PUNCT
taxlaw-2813	159	5	william	william	PROPN
taxlaw-2813	159	6	h.	h.	PROPN
taxlaw-2813	159	7	hoyt	hoyt	PROPN
taxlaw-2813	159	8	,	,	PUNCT
taxlaw-2813	159	9	property	property	NOUN
taxlaw-2813	159	10	taxation	taxation	NOUN
taxlaw-2813	159	11	,	,	PUNCT
taxlaw-2813	159	12	nash	nash	PROPN
taxlaw-2813	159	13	equilibrium	equilibrium	NOUN
taxlaw-2813	159	14	,	,	PUNCT
taxlaw-2813	159	15	and	and	CCONJ
taxlaw-2813	159	16	market	market	NOUN
taxlaw-2813	159	17	power	power	NOUN
taxlaw-2813	159	18	,	,	PUNCT
taxlaw-2813	160	1	30	30	NUM
taxlaw-2813	160	2	j.	j.	PROPN
taxlaw-2813	160	3	urb	urb	PROPN
taxlaw-2813	160	4	.	.	PUNCT
taxlaw-2813	160	5	econ	econ	PROPN
taxlaw-2813	160	6	.	.	PUNCT
taxlaw-2813	161	1	123	123	NUM
taxlaw-2813	161	2	(	(	PUNCT
taxlaw-2813	161	3	1991	1991	NUM
taxlaw-2813	161	4	)	)	PUNCT
taxlaw-2813	161	5	(	(	PUNCT
taxlaw-2813	161	6	model	model	NOUN
taxlaw-2813	161	7	of	of	ADP
taxlaw-2813	161	8	tax	tax	NOUN
taxlaw-2813	161	9	competition	competition	NOUN
taxlaw-2813	161	10	showing	show	VERB
taxlaw-2813	161	11	that	that	SCONJ
taxlaw-2813	161	12	the	the	DET
taxlaw-2813	161	13	nash	nash	PROPN
taxlaw-2813	161	14	equilibrium	equilibrium	NOUN
taxlaw-2813	161	15	level	level	NOUN
taxlaw-2813	161	16	of	of	ADP
taxlaw-2813	161	17	public	public	ADJ
taxlaw-2813	161	18	goods	good	NOUN
taxlaw-2813	161	19	provision	provision	NOUN
taxlaw-2813	161	20	is	be	AUX
taxlaw-2813	161	21	determined	determine	VERB
taxlaw-2813	161	22	by	by	ADP
taxlaw-2813	161	23	the	the	DET
taxlaw-2813	161	24	number	number	NOUN
taxlaw-2813	161	25	of	of	ADP
taxlaw-2813	161	26	jurisdictions	jurisdiction	NOUN
taxlaw-2813	161	27	)	)	PUNCT
taxlaw-2813	161	28	;	;	PUNCT
taxlaw-2813	161	29	hans	hans	PROPN
taxlaw-2813	161	30	-	-	PUNCT
taxlaw-2813	161	31	werner	werner	PROPN
taxlaw-2813	161	32	sinn	sinn	PROPN
taxlaw-2813	161	33	,	,	PUNCT
taxlaw-2813	161	34	how	how	SCONJ
taxlaw-2813	161	35	much	much	ADJ
taxlaw-2813	161	36	europe	europe	PROPN
taxlaw-2813	161	37	?	?	PUNCT
taxlaw-2813	162	1	subsidiary	subsidiary	NOUN
taxlaw-2813	162	2	,	,	PUNCT
taxlaw-2813	162	3	centralization	centralization	NOUN
taxlaw-2813	162	4	and	and	CCONJ
taxlaw-2813	162	5	fiscal	fiscal	ADJ
taxlaw-2813	162	6	competition	competition	NOUN
taxlaw-2813	162	7	,	,	PUNCT
taxlaw-2813	162	8	41	41	NUM
taxlaw-2813	162	9	scot	scot	NOUN
taxlaw-2813	162	10	.	.	PUNCT
taxlaw-2813	163	1	j.	j.	PROPN
taxlaw-2813	163	2	pol	pol	PROPN
taxlaw-2813	163	3	.	.	PUNCT
taxlaw-2813	164	1	econ	econ	PROPN
taxlaw-2813	164	2	.	.	PROPN
taxlaw-2813	164	3	85	85	NUM
taxlaw-2813	164	4	,	,	PUNCT
taxlaw-2813	164	5	99	99	NUM
taxlaw-2813	164	6	(	(	PUNCT
taxlaw-2813	164	7	1994	1994	NUM
taxlaw-2813	164	8	)	)	PUNCT
taxlaw-2813	165	1	(	(	PUNCT
taxlaw-2813	165	2	discussing	discuss	VERB
taxlaw-2813	165	3	future	future	ADJ
taxlaw-2813	165	4	european	european	ADJ
taxlaw-2813	165	5	tax	tax	NOUN
taxlaw-2813	165	6	competition	competition	NOUN
taxlaw-2813	165	7	and	and	CCONJ
taxlaw-2813	165	8	concluding	conclude	VERB
taxlaw-2813	165	9	that	that	SCONJ
taxlaw-2813	165	10	“	"	PUNCT
taxlaw-2813	165	11	tax	tax	NOUN
taxlaw-2813	165	12	rates	rate	NOUN
taxlaw-2813	165	13	have	have	VERB
taxlaw-2813	165	14	to	to	PART
taxlaw-2813	165	15	be	be	AUX
taxlaw-2813	165	16	harmonized	harmonize	VERB
taxlaw-2813	165	17	across	across	ADP
taxlaw-2813	165	18	all	all	DET
taxlaw-2813	165	19	countries	country	NOUN
taxlaw-2813	165	20	or	or	CCONJ
taxlaw-2813	165	21	chosen	choose	VERB
taxlaw-2813	165	22	by	by	ADP
taxlaw-2813	165	23	a	a	DET
taxlaw-2813	165	24	centralized	centralized	ADJ
taxlaw-2813	165	25	agency	agency	NOUN
taxlaw-2813	165	26	”	"	PUNCT
taxlaw-2813	165	27	to	to	PART
taxlaw-2813	165	28	avoid	avoid	VERB
taxlaw-2813	165	29	tax	tax	NOUN
taxlaw-2813	165	30	rates	rate	NOUN
taxlaw-2813	165	31	to	to	PART
taxlaw-2813	165	32	be	be	AUX
taxlaw-2813	165	33	driven	drive	VERB
taxlaw-2813	165	34	down	down	ADP
taxlaw-2813	165	35	by	by	ADP
taxlaw-2813	165	36	competition	competition	NOUN
taxlaw-2813	165	37	,	,	PUNCT
taxlaw-2813	165	38	as	as	SCONJ
taxlaw-2813	165	39	governments	government	NOUN
taxlaw-2813	165	40	incur	incur	VERB
taxlaw-2813	165	41	cost	cost	NOUN
taxlaw-2813	165	42	for	for	ADP
taxlaw-2813	165	43	supplying	supply	VERB
taxlaw-2813	165	44	the	the	DET
taxlaw-2813	165	45	mobile	mobile	ADJ
taxlaw-2813	165	46	factors	factor	NOUN
taxlaw-2813	165	47	with	with	ADP
taxlaw-2813	165	48	public	public	ADJ
taxlaw-2813	165	49	goods	good	NOUN
taxlaw-2813	165	50	)	)	PUNCT
taxlaw-2813	165	51	.	.	PUNCT
taxlaw-2813	166	1	assuming	assume	VERB
taxlaw-2813	166	2	that	that	SCONJ
taxlaw-2813	166	3	inefficiency	inefficiency	NOUN
taxlaw-2813	166	4	therefore	therefore	ADV
taxlaw-2813	166	5	is	be	AUX
taxlaw-2813	166	6	an	an	DET
taxlaw-2813	166	7	inevitable	inevitable	ADJ
taxlaw-2813	166	8	outcome	outcome	NOUN
taxlaw-2813	166	9	of	of	ADP
taxlaw-2813	166	10	non	non	ADJ
taxlaw-2813	166	11	-	-	ADJ
taxlaw-2813	166	12	cooperative	cooperative	ADJ
taxlaw-2813	166	13	behavior	behavior	NOUN
taxlaw-2813	166	14	,	,	PUNCT
taxlaw-2813	166	15	other	other	ADJ
taxlaw-2813	166	16	literature	literature	NOUN
taxlaw-2813	166	17	focus	focus	VERB
taxlaw-2813	166	18	on	on	ADP
taxlaw-2813	166	19	how	how	SCONJ
taxlaw-2813	166	20	this	this	DET
taxlaw-2813	166	21	cooperation	cooperation	NOUN
taxlaw-2813	166	22	can	can	AUX
taxlaw-2813	166	23	come	come	VERB
taxlaw-2813	166	24	about	about	ADP
taxlaw-2813	166	25	.	.	PUNCT
taxlaw-2813	167	1	see	see	VERB
taxlaw-2813	167	2	generally	generally	ADV
taxlaw-2813	167	3	ravi	ravi	VERB
taxlaw-2813	167	4	kanbur	kanbur	PROPN
taxlaw-2813	167	5	&	&	CCONJ
taxlaw-2813	167	6	michael	michael	PROPN
taxlaw-2813	167	7	keen	keen	PROPN
taxlaw-2813	167	8	,	,	PUNCT
taxlaw-2813	167	9	jeux	jeux	PROPN
taxlaw-2813	167	10	sans	sans	PROPN
taxlaw-2813	167	11	frontières	frontières	PROPN
taxlaw-2813	167	12	,	,	PUNCT
taxlaw-2813	167	13	tax	tax	NOUN
taxlaw-2813	167	14	competition	competition	NOUN
taxlaw-2813	167	15	and	and	CCONJ
taxlaw-2813	167	16	tax	tax	NOUN
taxlaw-2813	167	17	coordination	coordination	NOUN
taxlaw-2813	167	18	when	when	SCONJ
taxlaw-2813	167	19	countries	country	NOUN
taxlaw-2813	167	20	differ	differ	VERB
taxlaw-2813	167	21	in	in	ADP
taxlaw-2813	167	22	size	size	NOUN
taxlaw-2813	167	23	,	,	PUNCT
taxlaw-2813	167	24	83	83	NUM
taxlaw-2813	167	25	am	am	NOUN
taxlaw-2813	167	26	.	.	PUNCT
taxlaw-2813	168	1	econ	econ	PROPN
taxlaw-2813	168	2	.	.	PUNCT
taxlaw-2813	169	1	rev	rev	PROPN
taxlaw-2813	169	2	.	.	PROPN
taxlaw-2813	169	3	877	877	NUM
taxlaw-2813	169	4	(	(	PUNCT
taxlaw-2813	169	5	1993	1993	NUM
taxlaw-2813	169	6	)	)	PUNCT
taxlaw-2813	169	7	(	(	PUNCT
taxlaw-2813	169	8	discussing	discuss	VERB
taxlaw-2813	169	9	use	use	NOUN
taxlaw-2813	169	10	of	of	ADP
taxlaw-2813	169	11	minimum	minimum	ADJ
taxlaw-2813	169	12	tax	tax	NOUN
taxlaw-2813	169	13	rates	rate	NOUN
taxlaw-2813	169	14	to	to	PART
taxlaw-2813	169	15	stem	stem	VERB
taxlaw-2813	169	16	tax	tax	NOUN
taxlaw-2813	169	17	competition	competition	NOUN
taxlaw-2813	169	18	)	)	PUNCT
taxlaw-2813	169	19	.	.	PUNCT
taxlaw-2813	170	1	a	a	DET
taxlaw-2813	170	2	discussion	discussion	NOUN
taxlaw-2813	170	3	about	about	ADP
taxlaw-2813	170	4	the	the	DET
taxlaw-2813	170	5	benefits	benefit	NOUN
taxlaw-2813	170	6	of	of	ADP
taxlaw-2813	170	7	global	global	ADJ
taxlaw-2813	170	8	tax	tax	NOUN
taxlaw-2813	170	9	governance	governance	NOUN
taxlaw-2813	170	10	combined	combine	VERB
taxlaw-2813	170	11	with	with	ADP
taxlaw-2813	170	12	an	an	DET
taxlaw-2813	170	13	international	international	ADJ
taxlaw-2813	170	14	social	social	ADJ
taxlaw-2813	170	15	contract	contract	NOUN
taxlaw-2813	170	16	is	be	AUX
taxlaw-2813	170	17	provided	provide	VERB
taxlaw-2813	170	18	in	in	ADP
taxlaw-2813	170	19	thomas	thomas	PROPN
taxlaw-2813	170	20	rixen	rixen	PROPN
taxlaw-2813	170	21	,	,	PUNCT
taxlaw-2813	170	22	tax	tax	NOUN
taxlaw-2813	170	23	competition	competition	NOUN
taxlaw-2813	170	24	and	and	CCONJ
taxlaw-2813	170	25	inequality	inequality	NOUN
taxlaw-2813	170	26	:	:	PUNCT
taxlaw-2813	170	27	the	the	DET
taxlaw-2813	170	28	case	case	NOUN
taxlaw-2813	170	29	for	for	ADP
taxlaw-2813	170	30	global	global	ADJ
taxlaw-2813	170	31	tax	tax	NOUN
taxlaw-2813	170	32	governance	governance	NOUN
taxlaw-2813	170	33	,	,	PUNCT
taxlaw-2813	170	34	17	17	NUM
taxlaw-2813	170	35	global	global	ADJ
taxlaw-2813	170	36	governance	governance	NOUN
taxlaw-2813	170	37	:	:	PUNCT
taxlaw-2813	170	38	a	a	DET
taxlaw-2813	170	39	rev	rev	PROPN
taxlaw-2813	170	40	.	.	PROPN
taxlaw-2813	170	41	multilateralism	multilateralism	PROPN
taxlaw-2813	170	42	&	&	CCONJ
taxlaw-2813	170	43	int’l	int’l	NOUN
taxlaw-2813	170	44	institutions	institution	NOUN
taxlaw-2813	170	45	447	447	NUM
taxlaw-2813	170	46	(	(	PUNCT
taxlaw-2813	170	47	2011	2011	NUM
taxlaw-2813	170	48	)	)	PUNCT
taxlaw-2813	170	49	,	,	PUNCT
taxlaw-2813	170	50	available	available	ADJ
taxlaw-2813	170	51	at	at	ADP
taxlaw-2813	170	52	http://ssrn.com/abstract=1488066	http://ssrn.com/abstract=1488066	PROPN
taxlaw-2813	170	53	.	.	PUNCT
taxlaw-2813	171	1	also	also	ADV
taxlaw-2813	171	2	assuming	assume	VERB
taxlaw-2813	171	3	that	that	SCONJ
taxlaw-2813	171	4	governments	government	NOUN
taxlaw-2813	171	5	provide	provide	VERB
taxlaw-2813	171	6	public	public	ADJ
taxlaw-2813	171	7	goods	good	NOUN
taxlaw-2813	171	8	only	only	ADV
taxlaw-2813	171	9	,	,	PUNCT
taxlaw-2813	171	10	he	he	PRON
taxlaw-2813	171	11	argues	argue	VERB
taxlaw-2813	171	12	that	that	SCONJ
taxlaw-2813	171	13	based	base	VERB
taxlaw-2813	171	14	on	on	ADP
taxlaw-2813	171	15	the	the	DET
taxlaw-2813	171	16	“	"	PUNCT
taxlaw-2813	171	17	social	social	ADJ
taxlaw-2813	171	18	-	-	PUNCT
taxlaw-2813	171	19	contract	contract	NOUN
taxlaw-2813	171	20	justification	justification	NOUN
taxlaw-2813	171	21	for	for	ADP
taxlaw-2813	171	22	taxation	taxation	NOUN
taxlaw-2813	171	23	,	,	PUNCT
taxlaw-2813	171	24	”	"	PUNCT
taxlaw-2813	171	25	citizens	citizen	NOUN
taxlaw-2813	171	26	of	of	ADP
taxlaw-2813	171	27	developing	develop	VERB
taxlaw-2813	171	28	countries	country	NOUN
taxlaw-2813	171	29	especially	especially	ADV
taxlaw-2813	171	30	are	be	AUX
taxlaw-2813	171	31	hurt	hurt	VERB
taxlaw-2813	171	32	by	by	ADP
taxlaw-2813	171	33	an	an	DET
taxlaw-2813	171	34	inadequate	inadequate	ADJ
taxlaw-2813	171	35	and	and	CCONJ
taxlaw-2813	171	36	suboptimal	suboptimal	ADJ
taxlaw-2813	171	37	distribution	distribution	NOUN
taxlaw-2813	171	38	of	of	ADP
taxlaw-2813	171	39	benefits	benefit	NOUN
taxlaw-2813	171	40	as	as	ADP
taxlaw-2813	171	41	a	a	DET
taxlaw-2813	171	42	result	result	NOUN
taxlaw-2813	171	43	of	of	ADP
taxlaw-2813	171	44	tax	tax	NOUN
taxlaw-2813	171	45	competition	competition	NOUN
taxlaw-2813	171	46	.	.	PUNCT
taxlaw-2813	172	1	24	24	NUM
taxlaw-2813	172	2	christians	christian	NOUN
taxlaw-2813	172	3	,	,	PUNCT
taxlaw-2813	172	4	supra	supra	PROPN
taxlaw-2813	172	5	note	note	NOUN
taxlaw-2813	172	6	5	5	NUM
taxlaw-2813	172	7	,	,	PUNCT
taxlaw-2813	172	8	at	at	ADP
taxlaw-2813	172	9	104	104	NUM
taxlaw-2813	172	10	(	(	PUNCT
taxlaw-2813	172	11	discussing	discuss	VERB
taxlaw-2813	172	12	how	how	SCONJ
taxlaw-2813	172	13	sovereignty	sovereignty	NOUN
taxlaw-2813	172	14	and	and	CCONJ
taxlaw-2813	172	15	taxation	taxation	NOUN
taxlaw-2813	172	16	are	be	AUX
taxlaw-2813	172	17	conflated	conflate	VERB
taxlaw-2813	172	18	)	)	PUNCT
taxlaw-2813	172	19	.	.	PUNCT
taxlaw-2813	173	1	25	25	NUM
taxlaw-2813	173	2	see	see	VERB
taxlaw-2813	173	3	,	,	PUNCT
taxlaw-2813	173	4	e.g.	e.g.	ADV
taxlaw-2813	173	5	,	,	PUNCT
taxlaw-2813	173	6	christian	christian	ADJ
taxlaw-2813	173	7	aid	aid	NOUN
taxlaw-2813	173	8	,	,	PUNCT
taxlaw-2813	173	9	false	false	ADJ
taxlaw-2813	173	10	profits	profit	NOUN
taxlaw-2813	173	11	:	:	PUNCT
taxlaw-2813	173	12	robbing	rob	VERB
taxlaw-2813	173	13	the	the	DET
taxlaw-2813	173	14	poor	poor	ADJ
taxlaw-2813	173	15	to	to	PART
taxlaw-2813	173	16	keep	keep	VERB
taxlaw-2813	173	17	the	the	DET
taxlaw-2813	173	18	rich	rich	ADJ
taxlaw-2813	173	19	tax	tax	NOUN
taxlaw-2813	173	20	-	-	PUNCT
taxlaw-2813	173	21	free	free	ADJ
taxlaw-2813	173	22	3	3	NUM
taxlaw-2813	173	23	(	(	PUNCT
taxlaw-2813	173	24	2009	2009	NUM
taxlaw-2813	173	25	)	)	PUNCT
taxlaw-2813	173	26	,	,	PUNCT
taxlaw-2813	173	27	available	available	ADJ
taxlaw-2813	173	28	at	at	ADP
taxlaw-2813	173	29	http://www.christianaid.org.uk/images/false-profits.pdf	http://www.christianaid.org.uk/images/false-profits.pdf	PROPN
taxlaw-2813	173	30	(	(	PUNCT
taxlaw-2813	173	31	describing	describe	VERB
taxlaw-2813	173	32	the	the	DET
taxlaw-2813	173	33	impact	impact	NOUN
taxlaw-2813	173	34	of	of	ADP
taxlaw-2813	173	35	“	"	PUNCT
taxlaw-2813	173	36	tax	tax	NOUN
taxlaw-2813	173	37	dodging	dodging	NOUN
taxlaw-2813	173	38	”	"	PUNCT
taxlaw-2813	173	39	as	as	ADP
taxlaw-2813	173	40	“	"	PUNCT
taxlaw-2813	173	41	[	[	X
taxlaw-2813	173	42	p]oor	p]oor	ADJ
taxlaw-2813	173	43	countries	country	NOUN
taxlaw-2813	173	44	in	in	ADP
taxlaw-2813	173	45	particular	particular	ADJ
taxlaw-2813	173	46	are	be	AUX
taxlaw-2813	173	47	deprived	deprive	VERB
taxlaw-2813	173	48	of	of	ADP
taxlaw-2813	173	49	badly	badly	ADV
taxlaw-2813	173	50	needed	need	VERB
taxlaw-2813	173	51	tax	tax	NOUN
taxlaw-2813	173	52	revenues	revenue	NOUN
taxlaw-2813	173	53	.	.	PUNCT
taxlaw-2813	173	54	.	.	PUNCT
taxlaw-2813	173	55	.	.	PUNCT
taxlaw-2813	173	56	”	"	PUNCT
taxlaw-2813	173	57	)	)	PUNCT
taxlaw-2813	173	58	.	.	PUNCT
taxlaw-2813	174	1	26	26	NUM
taxlaw-2813	174	2	paradoxically	paradoxically	ADV
taxlaw-2813	174	3	,	,	PUNCT
taxlaw-2813	174	4	the	the	DET
taxlaw-2813	174	5	anti	anti	ADJ
taxlaw-2813	174	6	-	-	ADJ
taxlaw-2813	174	7	tax	tax	ADJ
taxlaw-2813	174	8	-	-	PUNCT
taxlaw-2813	174	9	haven	haven	NOUN
taxlaw-2813	174	10	literature	literature	NOUN
taxlaw-2813	174	11	often	often	ADV
taxlaw-2813	174	12	identifies	identify	VERB
taxlaw-2813	174	13	tax	tax	NOUN
taxlaw-2813	174	14	havens	haven	NOUN
taxlaw-2813	174	15	with	with	ADP
taxlaw-2813	174	16	the	the	DET
taxlaw-2813	174	17	concealment	concealment	NOUN
taxlaw-2813	174	18	of	of	ADP
taxlaw-2813	174	19	money	money	NOUN
taxlaw-2813	174	20	stolen	steal	VERB
taxlaw-2813	174	21	by	by	ADP
taxlaw-2813	174	22	tyrants	tyrant	NOUN
taxlaw-2813	174	23	.	.	PUNCT
taxlaw-2813	175	1	for	for	ADP
taxlaw-2813	175	2	example	example	NOUN
taxlaw-2813	175	3	,	,	PUNCT
taxlaw-2813	175	4	raymond	raymond	PROPN
taxlaw-2813	175	5	w.	w.	PROPN
taxlaw-2813	175	6	baker	baker	PROPN
taxlaw-2813	175	7	lists	list	VERB
taxlaw-2813	175	8	kleptocrats	kleptocrat	NOUN
taxlaw-2813	175	9	profiting	profit	VERB
taxlaw-2813	175	10	from	from	ADP
taxlaw-2813	175	11	corruption	corruption	NOUN
taxlaw-2813	175	12	as	as	ADP
taxlaw-2813	175	13	a	a	DET
taxlaw-2813	175	14	part	part	NOUN
taxlaw-2813	175	15	of	of	ADP
taxlaw-2813	175	16	describing	describe	VERB
taxlaw-2813	175	17	the	the	DET
taxlaw-2813	175	18	global	global	ADJ
taxlaw-2813	175	19	system	system	NOUN
taxlaw-2813	175	20	of	of	ADP
taxlaw-2813	175	21	dirty	dirty	ADJ
taxlaw-2813	175	22	money	money	NOUN
taxlaw-2813	175	23	.	.	PUNCT
taxlaw-2813	176	1	raymond	raymond	PROPN
taxlaw-2813	176	2	w.	w.	PROPN
taxlaw-2813	176	3	baker	baker	PROPN
taxlaw-2813	176	4	,	,	PUNCT
taxlaw-2813	176	5	capitalism	capitalism	NOUN
taxlaw-2813	176	6	’s	’s	PART
taxlaw-2813	176	7	achilles	achille	NOUN
taxlaw-2813	176	8	heel	heel	NOUN
taxlaw-2813	176	9	:	:	PUNCT
taxlaw-2813	176	10	dirty	dirty	ADJ
taxlaw-2813	176	11	money	money	NOUN
taxlaw-2813	176	12	and	and	CCONJ
taxlaw-2813	176	13	how	how	SCONJ
taxlaw-2813	176	14	to	to	PART
taxlaw-2813	176	15	renew	renew	VERB
taxlaw-2813	176	16	the	the	DET
taxlaw-2813	176	17	free	free	ADJ
taxlaw-2813	176	18	-	-	PUNCT
taxlaw-2813	176	19	market	market	NOUN
taxlaw-2813	176	20	system	system	NOUN
taxlaw-2813	176	21	52	52	NUM
taxlaw-2813	176	22	(	(	PUNCT
taxlaw-2813	176	23	1977	1977	NUM
taxlaw-2813	176	24	)	)	PUNCT
taxlaw-2813	176	25	.	.	PUNCT
taxlaw-2813	177	1	tax	tax	NOUN
taxlaw-2813	177	2	havens	haven	NOUN
taxlaw-2813	177	3	offering	offer	VERB
taxlaw-2813	177	4	secrecy	secrecy	NOUN
taxlaw-2813	177	5	is	be	AUX
taxlaw-2813	177	6	a	a	DET
taxlaw-2813	177	7	part	part	NOUN
taxlaw-2813	177	8	of	of	ADP
taxlaw-2813	177	9	the	the	DET
taxlaw-2813	177	10	“	"	PUNCT
taxlaw-2813	177	11	modern	modern	ADJ
taxlaw-2813	177	12	dirty	dirty	ADJ
taxlaw-2813	177	13	-	-	PUNCT
taxlaw-2813	177	14	money	money	NOUN
taxlaw-2813	177	15	system	system	NOUN
taxlaw-2813	177	16	that	that	PRON
taxlaw-2813	177	17	significantly	significantly	ADV
taxlaw-2813	177	18	obscures	obscure	VERB
taxlaw-2813	177	19	global	global	ADJ
taxlaw-2813	177	20	capitalism	capitalism	NOUN
taxlaw-2813	177	21	.	.	PUNCT
taxlaw-2813	177	22	.	.	PUNCT
taxlaw-2813	177	23	.	.	PUNCT
taxlaw-2813	177	24	”	"	PUNCT
taxlaw-2813	178	1	i	i	PRON
taxlaw-2813	178	2	d.	d.	VERB
taxlaw-2813	178	3	at	at	ADP
taxlaw-2813	178	4	192	192	NUM
taxlaw-2813	178	5	.	.	PUNCT
taxlaw-2813	179	1	saddam	saddam	PROPN
taxlaw-2813	179	2	hussein	hussein	PROPN
taxlaw-2813	179	3	placed	place	VERB
taxlaw-2813	179	4	money	money	NOUN
taxlaw-2813	179	5	from	from	ADP
taxlaw-2813	179	6	oil	oil	NOUN
taxlaw-2813	179	7	corruption	corruption	NOUN
taxlaw-2813	179	8	in	in	ADP
taxlaw-2813	179	9	tax	tax	NOUN
taxlaw-2813	179	10	havens	haven	NOUN
taxlaw-2813	179	11	.	.	PUNCT
taxlaw-2813	180	1	i	i	PRON
taxlaw-2813	180	2	d.	d.	PROPN
taxlaw-2813	180	3	at	at	ADP
taxlaw-2813	180	4	128	128	NUM
taxlaw-2813	180	5	.	.	PUNCT
taxlaw-2813	181	1	terrorists	terrorist	NOUN
taxlaw-2813	181	2	use	use	VERB
taxlaw-2813	181	3	tax	tax	NOUN
taxlaw-2813	181	4	havens	haven	NOUN
taxlaw-2813	181	5	“	"	PUNCT
taxlaw-2813	181	6	in	in	ADP
taxlaw-2813	181	7	the	the	DET
taxlaw-2813	181	8	same	same	ADJ
taxlaw-2813	181	9	way	way	NOUN
taxlaw-2813	181	10	as	as	ADP
taxlaw-2813	181	11	criminal	criminal	ADJ
taxlaw-2813	181	12	syndicates	syndicate	NOUN
taxlaw-2813	181	13	.	.	PUNCT
taxlaw-2813	181	14	”	"	PUNCT
taxlaw-2813	182	1	i	i	PRON
taxlaw-2813	182	2	d.	d.	PROPN
taxlaw-2813	182	3	at	at	ADP
taxlaw-2813	182	4	119	119	NUM
taxlaw-2813	182	5	.	.	PUNCT
taxlaw-2813	183	1	yet	yet	ADV
taxlaw-2813	183	2	when	when	SCONJ
taxlaw-2813	183	3	the	the	DET
taxlaw-2813	183	4	money	money	NOUN
taxlaw-2813	183	5	remains	remains	AUX
taxlaw-2813	183	6	controlled	control	VERB
taxlaw-2813	183	7	by	by	ADP
taxlaw-2813	183	8	a	a	DET
taxlaw-2813	183	9	government	government	NOUN
taxlaw-2813	183	10	controlled	control	VERB
taxlaw-2813	183	11	by	by	ADP
taxlaw-2813	183	12	the	the	DET
taxlaw-2813	183	13	same	same	ADJ
taxlaw-2813	183	14	tyrant	tyrant	NOUN
taxlaw-2813	183	15	,	,	PUNCT
taxlaw-2813	183	16	this	this	DET
taxlaw-2813	183	17	same	same	ADJ
taxlaw-2813	183	18	literature	literature	NOUN
taxlaw-2813	183	19	assumes	assume	VERB
taxlaw-2813	183	20	it	it	PRON
taxlaw-2813	183	21	is	be	AUX
taxlaw-2813	183	22	spent	spend	VERB
taxlaw-2813	183	23	on	on	ADP
taxlaw-2813	183	24	public	public	ADJ
taxlaw-2813	183	25	goods	good	NOUN
taxlaw-2813	183	26	.	.	PUNCT
taxlaw-2813	184	1	see	see	VERB
taxlaw-2813	184	2	briefing	briefing	NOUN
taxlaw-2813	184	3	paper	paper	NOUN
taxlaw-2813	184	4	,	,	PUNCT
taxlaw-2813	184	5	oxfam	oxfam	NOUN
taxlaw-2813	184	6	,	,	PUNCT
taxlaw-2813	184	7	tax	tax	NOUN
taxlaw-2813	184	8	havens	haven	NOUN
taxlaw-2813	184	9	:	:	PUNCT
taxlaw-2813	184	10	releasing	release	VERB
taxlaw-2813	184	11	the	the	DET
taxlaw-2813	184	12	hidden	hidden	ADJ
taxlaw-2813	184	13	billions	billion	NOUN
taxlaw-2813	184	14	for	for	ADP
taxlaw-2813	184	15	poverty	poverty	NOUN
taxlaw-2813	184	16	eradication	eradication	NOUN
taxlaw-2813	184	17	1	1	NUM
taxlaw-2813	184	18	,	,	PUNCT
taxlaw-2813	184	19	11	11	NUM
taxlaw-2813	184	20	(	(	PUNCT
taxlaw-2813	184	21	2000	2000	NUM
taxlaw-2813	184	22	)	)	PUNCT
taxlaw-2813	184	23	(	(	PUNCT
taxlaw-2813	184	24	“	"	PUNCT
taxlaw-2813	184	25	[	[	X
taxlaw-2813	184	26	t]ax	t]ax	PRON
taxlaw-2813	184	27	havens	haven	NOUN
taxlaw-2813	184	28	have	have	AUX
taxlaw-2813	184	29	contributed	contribute	VERB
taxlaw-2813	184	30	to	to	ADP
taxlaw-2813	184	31	revenue	revenue	NOUN
taxlaw-2813	184	32	losses	loss	NOUN
taxlaw-2813	184	33	for	for	ADP
taxlaw-2813	184	34	developing	develop	VERB
taxlaw-2813	184	35	countries	country	NOUN
taxlaw-2813	184	36	of	of	ADP
taxlaw-2813	184	37	at	at	ADP
taxlaw-2813	184	38	least	least	ADJ
taxlaw-2813	184	39	us$50	us$50	NOUN
taxlaw-2813	184	40	billion	billion	NUM
taxlaw-2813	184	41	a	a	DET
taxlaw-2813	184	42	year	year	NOUN
taxlaw-2813	184	43	.	.	PUNCT
taxlaw-2813	185	1	to	to	PART
taxlaw-2813	185	2	put	put	VERB
taxlaw-2813	185	3	this	this	DET
taxlaw-2813	185	4	figure	figure	NOUN
taxlaw-2813	185	5	in	in	ADP
taxlaw-2813	185	6	context	context	NOUN
taxlaw-2813	185	7	,	,	PUNCT
taxlaw-2813	185	8	it	it	PRON
taxlaw-2813	185	9	is	be	AUX
taxlaw-2813	185	10	roughly	roughly	ADV
taxlaw-2813	185	11	equivalent	equivalent	ADJ
taxlaw-2813	185	12	to	to	ADP
taxlaw-2813	185	13	annual	annual	ADJ
taxlaw-2813	185	14	aid	aid	NOUN
taxlaw-2813	185	15	flows	flow	NOUN
taxlaw-2813	185	16	to	to	ADP
taxlaw-2813	185	17	developing	develop	VERB
taxlaw-2813	185	18	countries	country	NOUN
taxlaw-2813	185	19	.	.	PUNCT
taxlaw-2813	185	20	.	.	PUNCT
taxlaw-2813	185	21	.	.	PUNCT
taxlaw-2813	186	1	[	[	X
taxlaw-2813	186	2	m]any	m]any	NOUN
taxlaw-2813	186	3	developing	develop	VERB
taxlaw-2813	186	4	countries	country	NOUN
taxlaw-2813	186	5	2012	2012	NUM
taxlaw-2813	186	6	]	]	PUNCT
taxlaw-2813	186	7	cartelizing	cartelize	VERB
taxlaw-2813	186	8	taxes	taxis	NOUN
taxlaw-2813	186	9	9	9	NUM
taxlaw-2813	186	10	governments	government	NOUN
taxlaw-2813	186	11	an	an	DET
taxlaw-2813	186	12	opportunity	opportunity	NOUN
taxlaw-2813	186	13	to	to	PART
taxlaw-2813	186	14	lure	lure	VERB
taxlaw-2813	186	15	economic	economic	ADJ
taxlaw-2813	186	16	activity	activity	NOUN
taxlaw-2813	186	17	away	away	ADV
taxlaw-2813	186	18	from	from	ADP
taxlaw-2813	186	19	other	other	ADJ
taxlaw-2813	186	20	,	,	PUNCT
taxlaw-2813	186	21	richer	rich	ADJ
taxlaw-2813	186	22	economies	economy	NOUN
taxlaw-2813	186	23	by	by	ADP
taxlaw-2813	186	24	cutting	cut	VERB
taxlaw-2813	186	25	tax	tax	NOUN
taxlaw-2813	186	26	rates	rate	NOUN
taxlaw-2813	186	27	.	.	PUNCT
taxlaw-2813	187	1	the	the	DET
taxlaw-2813	187	2	lower	low	ADJ
taxlaw-2813	187	3	rates	rate	NOUN
taxlaw-2813	187	4	lead	lead	VERB
taxlaw-2813	187	5	the	the	DET
taxlaw-2813	187	6	revenue	revenue	NOUN
taxlaw-2813	187	7	for	for	SCONJ
taxlaw-2813	187	8	the	the	DET
taxlaw-2813	187	9	poor	poor	ADJ
taxlaw-2813	187	10	governments	government	NOUN
taxlaw-2813	187	11	to	to	PART
taxlaw-2813	187	12	rise	rise	VERB
taxlaw-2813	187	13	and	and	CCONJ
taxlaw-2813	187	14	the	the	DET
taxlaw-2813	187	15	revenue	revenue	NOUN
taxlaw-2813	187	16	for	for	ADP
taxlaw-2813	187	17	the	the	DET
taxlaw-2813	187	18	rich	rich	ADJ
taxlaw-2813	187	19	governments	government	NOUN
taxlaw-2813	187	20	to	to	PART
taxlaw-2813	187	21	fall	fall	VERB
taxlaw-2813	187	22	.	.	PUNCT
taxlaw-2813	188	1	importantly	importantly	ADV
taxlaw-2813	188	2	,	,	PUNCT
taxlaw-2813	188	3	the	the	DET
taxlaw-2813	188	4	models	model	NOUN
taxlaw-2813	188	5	generally	generally	ADV
taxlaw-2813	188	6	assume	assume	VERB
taxlaw-2813	188	7	that	that	SCONJ
taxlaw-2813	188	8	the	the	DET
taxlaw-2813	188	9	rich	rich	ADJ
taxlaw-2813	188	10	countries	country	NOUN
taxlaw-2813	188	11	lose	lose	VERB
taxlaw-2813	188	12	more	more	ADJ
taxlaw-2813	188	13	than	than	SCONJ
taxlaw-2813	188	14	the	the	DET
taxlaw-2813	188	15	poor	poor	ADJ
taxlaw-2813	188	16	countries	country	NOUN
taxlaw-2813	188	17	gain	gain	VERB
taxlaw-2813	188	18	,	,	PUNCT
taxlaw-2813	188	19	because	because	SCONJ
taxlaw-2813	188	20	the	the	DET
taxlaw-2813	188	21	need	need	NOUN
taxlaw-2813	188	22	to	to	PART
taxlaw-2813	188	23	compete	compete	VERB
taxlaw-2813	188	24	requires	require	VERB
taxlaw-2813	188	25	such	such	ADJ
taxlaw-2813	188	26	low	low	ADJ
taxlaw-2813	188	27	rates	rate	NOUN
taxlaw-2813	188	28	that	that	PRON
taxlaw-2813	188	29	the	the	DET
taxlaw-2813	188	30	total	total	ADJ
taxlaw-2813	188	31	tax	tax	NOUN
taxlaw-2813	188	32	collection	collection	NOUN
taxlaw-2813	188	33	summed	sum	VERB
taxlaw-2813	188	34	across	across	ADP
taxlaw-2813	188	35	both	both	DET
taxlaw-2813	188	36	jurisdictions	jurisdiction	NOUN
taxlaw-2813	188	37	falls	fall	VERB
taxlaw-2813	188	38	.	.	PUNCT
taxlaw-2813	189	1	tax	tax	NOUN
taxlaw-2813	189	2	competition	competition	NOUN
taxlaw-2813	189	3	thus	thus	ADV
taxlaw-2813	189	4	reduces	reduce	VERB
taxlaw-2813	189	5	total	total	ADJ
taxlaw-2813	189	6	government	government	NOUN
taxlaw-2813	189	7	revenues	revenue	NOUN
taxlaw-2813	189	8	across	across	ADP
taxlaw-2813	189	9	all	all	DET
taxlaw-2813	189	10	jurisdictions	jurisdiction	NOUN
taxlaw-2813	189	11	even	even	ADV
taxlaw-2813	189	12	if	if	SCONJ
taxlaw-2813	189	13	it	it	PRON
taxlaw-2813	189	14	increases	increase	VERB
taxlaw-2813	189	15	the	the	DET
taxlaw-2813	189	16	revenue	revenue	NOUN
taxlaw-2813	189	17	for	for	ADP
taxlaw-2813	189	18	the	the	DET
taxlaw-2813	189	19	poor	poor	ADJ
taxlaw-2813	189	20	jurisdictions	jurisdiction	NOUN
taxlaw-2813	189	21	.	.	PUNCT
taxlaw-2813	190	1	because	because	SCONJ
taxlaw-2813	190	2	it	it	PRON
taxlaw-2813	190	3	is	be	AUX
taxlaw-2813	190	4	implicitly	implicitly	ADV
taxlaw-2813	190	5	assumed	assume	VERB
taxlaw-2813	190	6	that	that	SCONJ
taxlaw-2813	190	7	the	the	DET
taxlaw-2813	190	8	governments	government	NOUN
taxlaw-2813	190	9	are	be	AUX
taxlaw-2813	190	10	buying	buy	VERB
taxlaw-2813	190	11	only	only	ADV
taxlaw-2813	190	12	public	public	ADJ
taxlaw-2813	190	13	goods	good	NOUN
taxlaw-2813	190	14	,	,	PUNCT
taxlaw-2813	190	15	tax	tax	NOUN
taxlaw-2813	190	16	competition	competition	NOUN
taxlaw-2813	190	17	reduces	reduce	VERB
taxlaw-2813	190	18	total	total	ADJ
taxlaw-2813	190	19	welfare	welfare	NOUN
taxlaw-2813	190	20	by	by	ADP
taxlaw-2813	190	21	reducing	reduce	VERB
taxlaw-2813	190	22	the	the	DET
taxlaw-2813	190	23	total	total	ADJ
taxlaw-2813	190	24	revenues	revenue	NOUN
taxlaw-2813	190	25	available	available	ADJ
taxlaw-2813	190	26	for	for	ADP
taxlaw-2813	190	27	their	their	PRON
taxlaw-2813	190	28	purchase.27	purchase.27	PROPN
taxlaw-2813	190	29	if	if	SCONJ
taxlaw-2813	190	30	we	we	PRON
taxlaw-2813	190	31	examine	examine	VERB
taxlaw-2813	190	32	tax	tax	NOUN
taxlaw-2813	190	33	competition	competition	NOUN
taxlaw-2813	190	34	as	as	ADP
taxlaw-2813	190	35	a	a	DET
taxlaw-2813	190	36	subspecies	subspecie	NOUN
taxlaw-2813	190	37	of	of	ADP
taxlaw-2813	190	38	the	the	DET
taxlaw-2813	190	39	larger	large	ADJ
taxlaw-2813	190	40	competition	competition	NOUN
taxlaw-2813	190	41	for	for	ADP
taxlaw-2813	190	42	economic	economic	ADJ
taxlaw-2813	190	43	activity	activity	NOUN
taxlaw-2813	190	44	,	,	PUNCT
taxlaw-2813	190	45	the	the	DET
taxlaw-2813	190	46	incompleteness	incompleteness	NOUN
taxlaw-2813	190	47	of	of	ADP
taxlaw-2813	190	48	this	this	DET
taxlaw-2813	190	49	analysis	analysis	NOUN
taxlaw-2813	190	50	is	be	AUX
taxlaw-2813	190	51	apparent	apparent	ADJ
taxlaw-2813	190	52	.	.	PUNCT
taxlaw-2813	191	1	governments	government	NOUN
taxlaw-2813	191	2	do	do	AUX
taxlaw-2813	191	3	not	not	PART
taxlaw-2813	191	4	buy	buy	VERB
taxlaw-2813	191	5	only	only	ADV
taxlaw-2813	191	6	public	public	ADJ
taxlaw-2813	191	7	goods	good	NOUN
taxlaw-2813	191	8	.	.	PUNCT
taxlaw-2813	192	1	there	there	PRON
taxlaw-2813	192	2	is	be	VERB
taxlaw-2813	192	3	also	also	ADV
taxlaw-2813	192	4	waste	waste	NOUN
taxlaw-2813	192	5	,	,	PUNCT
taxlaw-2813	192	6	fraud	fraud	NOUN
taxlaw-2813	192	7	,	,	PUNCT
taxlaw-2813	192	8	and	and	CCONJ
taxlaw-2813	192	9	corruption	corruption	NOUN
taxlaw-2813	192	10	,	,	PUNCT
taxlaw-2813	192	11	as	as	ADV
taxlaw-2813	192	12	well	well	ADV
taxlaw-2813	192	13	as	as	ADP
taxlaw-2813	192	14	considerable	considerable	ADJ
taxlaw-2813	192	15	purchase	purchase	NOUN
taxlaw-2813	192	16	of	of	ADP
taxlaw-2813	192	17	public	public	ADJ
taxlaw-2813	192	18	“	"	PUNCT
taxlaw-2813	192	19	bads	bad	NOUN
taxlaw-2813	192	20	”	"	PUNCT
taxlaw-2813	192	21	such	such	ADJ
taxlaw-2813	192	22	as	as	ADP
taxlaw-2813	192	23	genocide	genocide	NOUN
taxlaw-2813	192	24	or	or	CCONJ
taxlaw-2813	192	25	attacks	attack	NOUN
taxlaw-2813	192	26	on	on	ADP
taxlaw-2813	192	27	peaceful	peaceful	ADJ
taxlaw-2813	192	28	neighbors	neighbor	NOUN
taxlaw-2813	192	29	.	.	PUNCT
taxlaw-2813	193	1	tax	tax	NOUN
taxlaw-2813	193	2	revenues	revenue	NOUN
taxlaw-2813	193	3	may	may	AUX
taxlaw-2813	193	4	buy	buy	VERB
taxlaw-2813	193	5	textbooks	textbook	NOUN
taxlaw-2813	193	6	for	for	ADP
taxlaw-2813	193	7	schools	school	NOUN
taxlaw-2813	193	8	or	or	CCONJ
taxlaw-2813	193	9	shoes	shoe	NOUN
taxlaw-2813	193	10	for	for	ADP
taxlaw-2813	193	11	the	the	DET
taxlaw-2813	193	12	closet	closet	NOUN
taxlaw-2813	193	13	of	of	ADP
taxlaw-2813	193	14	a	a	DET
taxlaw-2813	193	15	dictator	dictator	NOUN
taxlaw-2813	193	16	’s	’s	PART
taxlaw-2813	193	17	wife	wife	NOUN
taxlaw-2813	193	18	.	.	PUNCT
taxlaw-2813	194	1	they	they	PRON
taxlaw-2813	194	2	may	may	AUX
taxlaw-2813	194	3	pay	pay	VERB
taxlaw-2813	194	4	for	for	ADP
taxlaw-2813	194	5	lavish	lavish	ADJ
taxlaw-2813	194	6	ceremonies	ceremony	NOUN
taxlaw-2813	194	7	and	and	CCONJ
taxlaw-2813	194	8	palaces	palace	NOUN
taxlaw-2813	194	9	or	or	CCONJ
taxlaw-2813	194	10	foster	foster	ADJ
taxlaw-2813	194	11	development	development	NOUN
taxlaw-2813	194	12	and	and	CCONJ
taxlaw-2813	194	13	build	build	VERB
taxlaw-2813	194	14	roads.28	roads.28	NOUN
taxlaw-2813	194	15	whether	whether	SCONJ
taxlaw-2813	194	16	reducing	reduce	VERB
taxlaw-2813	194	17	a	a	DET
taxlaw-2813	194	18	government	government	NOUN
taxlaw-2813	194	19	’s	’s	PART
taxlaw-2813	194	20	ability	ability	NOUN
taxlaw-2813	194	21	to	to	PART
taxlaw-2813	194	22	charge	charge	VERB
taxlaw-2813	194	23	a	a	DET
taxlaw-2813	194	24	higher	high	ADJ
taxlaw-2813	194	25	tax	tax	NOUN
taxlaw-2813	194	26	rate	rate	NOUN
taxlaw-2813	194	27	is	be	AUX
taxlaw-2813	194	28	welfare	welfare	NOUN
taxlaw-2813	194	29	-	-	PUNCT
taxlaw-2813	194	30	increasing	increase	VERB
taxlaw-2813	194	31	or	or	CCONJ
taxlaw-2813	194	32	welfare	welfare	NOUN
taxlaw-2813	194	33	-	-	PUNCT
taxlaw-2813	194	34	decreasing	decreasing	NOUN
taxlaw-2813	194	35	will	will	AUX
taxlaw-2813	194	36	depend	depend	VERB
taxlaw-2813	194	37	on	on	ADP
taxlaw-2813	194	38	the	the	DET
taxlaw-2813	194	39	impact	impact	NOUN
taxlaw-2813	194	40	of	of	ADP
taxlaw-2813	194	41	specific	specific	ADJ
taxlaw-2813	194	42	governmental	governmental	ADJ
taxlaw-2813	194	43	spending	spending	NOUN
taxlaw-2813	194	44	patterns.29	patterns.29	NOUN
taxlaw-2813	194	45	this	this	PRON
taxlaw-2813	194	46	ought	ought	AUX
taxlaw-2813	194	47	to	to	PART
taxlaw-2813	194	48	be	be	AUX
taxlaw-2813	194	49	obvious	obvious	ADJ
taxlaw-2813	194	50	:	:	PUNCT
taxlaw-2813	194	51	in	in	ADP
taxlaw-2813	194	52	other	other	ADJ
taxlaw-2813	194	53	contexts	contexts	NOUN
taxlaw-2813	194	54	,	,	PUNCT
taxlaw-2813	194	55	governments	government	NOUN
taxlaw-2813	194	56	,	,	PUNCT
taxlaw-2813	194	57	including	include	VERB
taxlaw-2813	194	58	oecd	oecd	PROPN
taxlaw-2813	194	59	members	member	NOUN
taxlaw-2813	194	60	,	,	PUNCT
taxlaw-2813	194	61	routinely	routinely	ADV
taxlaw-2813	194	62	assume	assume	VERB
taxlaw-2813	194	63	that	that	SCONJ
taxlaw-2813	194	64	not	not	PART
taxlaw-2813	194	65	all	all	DET
taxlaw-2813	194	66	government	government	NOUN
taxlaw-2813	194	67	revenues	revenue	NOUN
taxlaw-2813	194	68	are	be	AUX
taxlaw-2813	194	69	devoted	devote	VERB
taxlaw-2813	194	70	to	to	ADP
taxlaw-2813	194	71	enhancing	enhance	VERB
taxlaw-2813	194	72	public	public	ADJ
taxlaw-2813	194	73	welfare	welfare	NOUN
taxlaw-2813	194	74	.	.	PUNCT
taxlaw-2813	195	1	at	at	ADP
taxlaw-2813	195	2	the	the	DET
taxlaw-2813	195	3	extreme	extreme	NOUN
taxlaw-2813	195	4	,	,	PUNCT
taxlaw-2813	195	5	with	with	ADP
taxlaw-2813	195	6	pariah	pariah	NOUN
taxlaw-2813	195	7	states	state	NOUN
taxlaw-2813	195	8	,	,	PUNCT
taxlaw-2813	195	9	western	western	ADJ
taxlaw-2813	195	10	governments	government	NOUN
taxlaw-2813	195	11	frequently	frequently	ADV
taxlaw-2813	195	12	resort	resort	VERB
taxlaw-2813	195	13	to	to	ADP
taxlaw-2813	195	14	financial	financial	ADJ
taxlaw-2813	195	15	sanctions	sanction	NOUN
taxlaw-2813	195	16	and	and	CCONJ
taxlaw-2813	195	17	other	other	ADJ
taxlaw-2813	195	18	measures	measure	NOUN
taxlaw-2813	195	19	designed	design	VERB
taxlaw-2813	195	20	to	to	PART
taxlaw-2813	195	21	starve	starve	VERB
taxlaw-2813	195	22	the	the	DET
taxlaw-2813	195	23	pariah	pariah	NOUN
taxlaw-2813	195	24	of	of	ADP
taxlaw-2813	195	25	revenue	revenue	NOUN
taxlaw-2813	195	26	to	to	PART
taxlaw-2813	195	27	help	help	VERB
taxlaw-2813	195	28	reduce	reduce	VERB
taxlaw-2813	195	29	its	its	PRON
taxlaw-2813	195	30	ability	ability	NOUN
taxlaw-2813	195	31	to	to	PART
taxlaw-2813	195	32	oppress	oppress	VERB
taxlaw-2813	195	33	its	its	PRON
taxlaw-2813	195	34	population	population	NOUN
taxlaw-2813	195	35	or	or	CCONJ
taxlaw-2813	195	36	to	to	PART
taxlaw-2813	195	37	bring	bring	VERB
taxlaw-2813	195	38	about	about	ADP
taxlaw-2813	195	39	its	its	PRON
taxlaw-2813	195	40	overthrow	overthrow	NOUN
taxlaw-2813	195	41	.	.	PUNCT
taxlaw-2813	196	1	the	the	DET
taxlaw-2813	196	2	financial	financial	ADJ
taxlaw-2813	196	3	sanctions	sanction	NOUN
taxlaw-2813	196	4	on	on	ADP
taxlaw-2813	196	5	the	the	DET
taxlaw-2813	196	6	gaddafi	gaddafi	PROPN
taxlaw-2813	196	7	regime	regime	NOUN
taxlaw-2813	196	8	in	in	ADP
taxlaw-2813	196	9	libya	libya	PROPN
taxlaw-2813	196	10	and	and	CCONJ
taxlaw-2813	196	11	the	the	DET
taxlaw-2813	196	12	assad	assad	PROPN
taxlaw-2813	196	13	regime	regime	NOUN
taxlaw-2813	196	14	in	in	ADP
taxlaw-2813	196	15	syria	syria	PROPN
taxlaw-2813	196	16	are	be	AUX
taxlaw-2813	196	17	examples	example	NOUN
taxlaw-2813	196	18	where	where	SCONJ
taxlaw-2813	196	19	such	such	ADJ
taxlaw-2813	196	20	pressures	pressure	NOUN
taxlaw-2813	196	21	have	have	AUX
taxlaw-2813	196	22	been	be	AUX
taxlaw-2813	196	23	enthusiastically	enthusiastically	ADV
taxlaw-2813	196	24	backed	back	VERB
taxlaw-2813	196	25	by	by	ADP
taxlaw-2813	196	26	oecd	oecd	PROPN
taxlaw-2813	196	27	member	member	NOUN
taxlaw-2813	196	28	states	state	NOUN
taxlaw-2813	196	29	without	without	AUX
taxlaw-2813	196	30	have	have	VERB
taxlaw-2813	196	31	low	low	ADJ
taxlaw-2813	196	32	tax	tax	NOUN
taxlaw-2813	196	33	revenues	revenue	NOUN
taxlaw-2813	196	34	as	as	ADV
taxlaw-2813	196	35	well	well	ADV
taxlaw-2813	196	36	as	as	ADP
taxlaw-2813	196	37	resource	resource	NOUN
taxlaw-2813	196	38	constraints	constraint	NOUN
taxlaw-2813	196	39	in	in	ADP
taxlaw-2813	196	40	form	form	NOUN
taxlaw-2813	196	41	of	of	ADP
taxlaw-2813	196	42	large	large	ADJ
taxlaw-2813	196	43	debt	debt	NOUN
taxlaw-2813	196	44	burdens	burden	NOUN
taxlaw-2813	196	45	,	,	PUNCT
taxlaw-2813	196	46	declining	decline	VERB
taxlaw-2813	196	47	taxes	taxis	NOUN
taxlaw-2813	196	48	from	from	ADP
taxlaw-2813	196	49	trade	trade	NOUN
taxlaw-2813	196	50	,	,	PUNCT
taxlaw-2813	196	51	and	and	CCONJ
taxlaw-2813	196	52	reduced	reduced	ADJ
taxlaw-2813	196	53	aid	aid	NOUN
taxlaw-2813	196	54	flows	flow	NOUN
taxlaw-2813	196	55	.	.	PUNCT
taxlaw-2813	197	1	these	these	DET
taxlaw-2813	197	2	constraints	constraint	NOUN
taxlaw-2813	197	3	result	result	VERB
taxlaw-2813	197	4	in	in	ADP
taxlaw-2813	197	5	poor	poor	ADJ
taxlaw-2813	197	6	provision	provision	NOUN
taxlaw-2813	197	7	of	of	ADP
taxlaw-2813	197	8	public	public	ADJ
taxlaw-2813	197	9	goods	good	NOUN
taxlaw-2813	197	10	in	in	ADP
taxlaw-2813	197	11	the	the	DET
taxlaw-2813	197	12	countries	country	NOUN
taxlaw-2813	197	13	that	that	PRON
taxlaw-2813	197	14	have	have	VERB
taxlaw-2813	197	15	the	the	DET
taxlaw-2813	197	16	greatest	great	ADJ
taxlaw-2813	197	17	need	need	NOUN
taxlaw-2813	197	18	.	.	PUNCT
taxlaw-2813	197	19	”	"	PUNCT
taxlaw-2813	197	20	)	)	PUNCT
taxlaw-2813	197	21	.	.	PUNCT
taxlaw-2813	198	1	another	another	DET
taxlaw-2813	198	2	class	class	NOUN
taxlaw-2813	198	3	of	of	ADP
taxlaw-2813	198	4	literature	literature	NOUN
taxlaw-2813	198	5	on	on	ADP
taxlaw-2813	198	6	tax	tax	NOUN
taxlaw-2813	198	7	competition	competition	NOUN
taxlaw-2813	198	8	describes	describe	VERB
taxlaw-2813	198	9	the	the	DET
taxlaw-2813	198	10	state	state	NOUN
taxlaw-2813	198	11	as	as	ADP
taxlaw-2813	198	12	a	a	DET
taxlaw-2813	198	13	leviathan	leviathan	NOUN
taxlaw-2813	198	14	.	.	PUNCT
taxlaw-2813	199	1	see	see	VERB
taxlaw-2813	199	2	generally	generally	ADV
taxlaw-2813	199	3	frode	frode	PROPN
taxlaw-2813	199	4	brevik	brevik	PROPN
taxlaw-2813	199	5	&	&	CCONJ
taxlaw-2813	199	6	manfred	manfred	PROPN
taxlaw-2813	199	7	gärtner	gärtner	PROPN
taxlaw-2813	199	8	,	,	PUNCT
taxlaw-2813	199	9	can	can	AUX
taxlaw-2813	199	10	tax	tax	VERB
taxlaw-2813	199	11	evasion	evasion	NOUN
taxlaw-2813	199	12	tame	tame	ADJ
taxlaw-2813	199	13	leviathan	leviathan	NOUN
taxlaw-2813	199	14	governments	government	NOUN
taxlaw-2813	199	15	?	?	PUNCT
taxlaw-2813	199	16	,	,	PUNCT
taxlaw-2813	199	17	136	136	NUM
taxlaw-2813	199	18	pub	pub	NOUN
taxlaw-2813	199	19	.	.	PUNCT
taxlaw-2813	200	1	choice	choice	NOUN
taxlaw-2813	200	2	103	103	NUM
taxlaw-2813	200	3	(	(	PUNCT
taxlaw-2813	200	4	2008	2008	NUM
taxlaw-2813	200	5	)	)	PUNCT
taxlaw-2813	200	6	.	.	PUNCT
taxlaw-2813	201	1	this	this	DET
taxlaw-2813	201	2	view	view	NOUN
taxlaw-2813	201	3	of	of	ADP
taxlaw-2813	201	4	the	the	DET
taxlaw-2813	201	5	government	government	NOUN
taxlaw-2813	201	6	,	,	PUNCT
taxlaw-2813	201	7	contrasting	contrast	VERB
taxlaw-2813	201	8	that	that	PRON
taxlaw-2813	201	9	of	of	ADP
taxlaw-2813	201	10	a	a	DET
taxlaw-2813	201	11	benevolent	benevolent	ADJ
taxlaw-2813	201	12	social	social	ADJ
taxlaw-2813	201	13	planner	planner	NOUN
taxlaw-2813	201	14	,	,	PUNCT
taxlaw-2813	201	15	follows	follow	VERB
taxlaw-2813	201	16	the	the	DET
taxlaw-2813	201	17	tradition	tradition	NOUN
taxlaw-2813	201	18	of	of	ADP
taxlaw-2813	201	19	james	james	PROPN
taxlaw-2813	201	20	m.	m.	PROPN
taxlaw-2813	201	21	buchanan	buchanan	PROPN
taxlaw-2813	201	22	and	and	CCONJ
taxlaw-2813	201	23	geoffrey	geoffrey	PROPN
taxlaw-2813	201	24	brennan	brennan	PROPN
taxlaw-2813	201	25	,	,	PUNCT
taxlaw-2813	201	26	picturing	picture	VERB
taxlaw-2813	201	27	the	the	DET
taxlaw-2813	201	28	government	government	NOUN
taxlaw-2813	201	29	as	as	ADP
taxlaw-2813	201	30	a	a	DET
taxlaw-2813	201	31	tax	tax	NOUN
taxlaw-2813	201	32	-	-	PUNCT
taxlaw-2813	201	33	maximizing	maximize	VERB
taxlaw-2813	201	34	leviathan	leviathan	NOUN
taxlaw-2813	201	35	.	.	PUNCT
taxlaw-2813	202	1	see	see	VERB
taxlaw-2813	202	2	generally	generally	ADV
taxlaw-2813	202	3	geoffrey	geoffrey	PROPN
taxlaw-2813	202	4	brennan	brennan	PROPN
taxlaw-2813	202	5	&	&	CCONJ
taxlaw-2813	202	6	james	james	PROPN
taxlaw-2813	202	7	m.	m.	PROPN
taxlaw-2813	202	8	buchanan	buchanan	PROPN
taxlaw-2813	202	9	,	,	PUNCT
taxlaw-2813	202	10	the	the	DET
taxlaw-2813	202	11	power	power	NOUN
taxlaw-2813	202	12	to	to	PART
taxlaw-2813	202	13	tax	tax	VERB
taxlaw-2813	202	14	:	:	PUNCT
taxlaw-2813	202	15	analytical	analytical	ADJ
taxlaw-2813	202	16	foundations	foundation	NOUN
taxlaw-2813	202	17	of	of	ADP
taxlaw-2813	202	18	a	a	DET
taxlaw-2813	202	19	fiscal	fiscal	ADJ
taxlaw-2813	202	20	constitution	constitution	NOUN
taxlaw-2813	202	21	(	(	PUNCT
taxlaw-2813	202	22	1980	1980	NUM
taxlaw-2813	202	23	)	)	PUNCT
taxlaw-2813	202	24	;	;	PUNCT
taxlaw-2813	202	25	see	see	VERB
taxlaw-2813	202	26	also	also	ADV
taxlaw-2813	202	27	james	james	PROPN
taxlaw-2813	202	28	m.	m.	PROPN
taxlaw-2813	202	29	buchanan	buchanan	PROPN
taxlaw-2813	202	30	&	&	CCONJ
taxlaw-2813	202	31	richard	richard	PROPN
taxlaw-2813	202	32	abel	abel	PROPN
taxlaw-2813	202	33	musgrave	musgrave	PROPN
taxlaw-2813	202	34	,	,	PUNCT
taxlaw-2813	202	35	public	public	ADJ
taxlaw-2813	202	36	finance	finance	NOUN
taxlaw-2813	202	37	and	and	CCONJ
taxlaw-2813	202	38	public	public	ADJ
taxlaw-2813	202	39	choice	choice	NOUN
taxlaw-2813	202	40	:	:	PUNCT
taxlaw-2813	202	41	two	two	NUM
taxlaw-2813	202	42	contrasting	contrast	VERB
taxlaw-2813	202	43	visions	vision	NOUN
taxlaw-2813	202	44	of	of	ADP
taxlaw-2813	202	45	the	the	DET
taxlaw-2813	202	46	state	state	NOUN
taxlaw-2813	202	47	24	24	NUM
taxlaw-2813	202	48	(	(	PUNCT
taxlaw-2813	202	49	mit	mit	PROPN
taxlaw-2813	202	50	press	press	NOUN
taxlaw-2813	202	51	2001	2001	NUM
taxlaw-2813	202	52	)	)	PUNCT
taxlaw-2813	202	53	.	.	PUNCT
taxlaw-2813	203	1	27	27	NUM
taxlaw-2813	203	2	see	see	VERB
taxlaw-2813	203	3	,	,	PUNCT
taxlaw-2813	203	4	for	for	ADP
taxlaw-2813	203	5	example	example	NOUN
taxlaw-2813	203	6	,	,	PUNCT
taxlaw-2813	203	7	rixen	rixen	NOUN
taxlaw-2813	203	8	,	,	PUNCT
taxlaw-2813	203	9	supra	supra	PROPN
taxlaw-2813	203	10	note	note	NOUN
taxlaw-2813	203	11	3	3	NUM
taxlaw-2813	203	12	,	,	PUNCT
taxlaw-2813	203	13	at	at	ADP
taxlaw-2813	203	14	32–54	32–54	NUM
taxlaw-2813	203	15	,	,	PUNCT
taxlaw-2813	203	16	for	for	ADP
taxlaw-2813	203	17	a	a	DET
taxlaw-2813	203	18	model	model	NOUN
taxlaw-2813	203	19	of	of	ADP
taxlaw-2813	203	20	tax	tax	NOUN
taxlaw-2813	203	21	competition	competition	NOUN
taxlaw-2813	203	22	and	and	CCONJ
taxlaw-2813	203	23	coordination	coordination	NOUN
taxlaw-2813	203	24	as	as	ADP
taxlaw-2813	203	25	a	a	DET
taxlaw-2813	203	26	prisoner	prisoner	NOUN
taxlaw-2813	203	27	’s	’s	PART
taxlaw-2813	203	28	dilemma	dilemma	NOUN
taxlaw-2813	203	29	.	.	PUNCT
taxlaw-2813	204	1	christians	christians	PROPN
taxlaw-2813	204	2	points	point	VERB
taxlaw-2813	204	3	out	out	ADP
taxlaw-2813	204	4	that	that	SCONJ
taxlaw-2813	204	5	the	the	DET
taxlaw-2813	204	6	total	total	ADJ
taxlaw-2813	204	7	amount	amount	NOUN
taxlaw-2813	204	8	lost	lose	VERB
taxlaw-2813	204	9	to	to	ADP
taxlaw-2813	204	10	tax	tax	NOUN
taxlaw-2813	204	11	evasion	evasion	NOUN
taxlaw-2813	204	12	is	be	AUX
taxlaw-2813	204	13	likely	likely	ADV
taxlaw-2813	204	14	relatively	relatively	ADV
taxlaw-2813	204	15	small	small	ADJ
taxlaw-2813	204	16	compared	compare	VERB
taxlaw-2813	204	17	to	to	ADP
taxlaw-2813	204	18	states	state	NOUN
taxlaw-2813	204	19	’	'	PUNCT
taxlaw-2813	204	20	revenue	revenue	NOUN
taxlaw-2813	204	21	shortfalls	shortfall	NOUN
taxlaw-2813	204	22	.	.	PUNCT
taxlaw-2813	205	1	see	see	VERB
taxlaw-2813	205	2	christians	christians	PROPN
taxlaw-2813	205	3	,	,	PUNCT
taxlaw-2813	205	4	supra	supra	PROPN
taxlaw-2813	205	5	note	note	NOUN
taxlaw-2813	205	6	4	4	NUM
taxlaw-2813	205	7	,	,	PUNCT
taxlaw-2813	205	8	at	at	ADP
taxlaw-2813	205	9	24–25	24–25	NUM
taxlaw-2813	205	10	(	(	PUNCT
taxlaw-2813	205	11	collecting	collect	VERB
taxlaw-2813	205	12	estimates	estimate	NOUN
taxlaw-2813	205	13	of	of	ADP
taxlaw-2813	205	14	$	$	SYM
taxlaw-2813	205	15	40–100	40–100	NUM
taxlaw-2813	205	16	billion	billion	NUM
taxlaw-2813	205	17	lost	lose	VERB
taxlaw-2813	205	18	and	and	CCONJ
taxlaw-2813	205	19	shortfalls	shortfall	NOUN
taxlaw-2813	205	20	of	of	ADP
taxlaw-2813	205	21	$	$	SYM
taxlaw-2813	205	22	1.4	1.4	NUM
taxlaw-2813	205	23	trillion	trillion	NUM
taxlaw-2813	205	24	in	in	ADP
taxlaw-2813	205	25	2009	2009	NUM
taxlaw-2813	205	26	in	in	ADP
taxlaw-2813	205	27	the	the	DET
taxlaw-2813	205	28	united	united	PROPN
taxlaw-2813	205	29	states	states	PROPN
taxlaw-2813	205	30	)	)	PUNCT
taxlaw-2813	205	31	.	.	PUNCT
taxlaw-2813	206	1	28	28	NUM
taxlaw-2813	206	2	for	for	ADP
taxlaw-2813	206	3	example	example	NOUN
taxlaw-2813	206	4	,	,	PUNCT
taxlaw-2813	206	5	the	the	DET
taxlaw-2813	206	6	central	central	ADJ
taxlaw-2813	206	7	african	african	PROPN
taxlaw-2813	206	8	republic	republic	PROPN
taxlaw-2813	206	9	’s	’s	PART
taxlaw-2813	206	10	dictator	dictator	NOUN
taxlaw-2813	206	11	,	,	PUNCT
taxlaw-2813	206	12	jean	jean	NOUN
taxlaw-2813	206	13	-	-	PUNCT
taxlaw-2813	206	14	bedel	bedel	PROPN
taxlaw-2813	206	15	bokassa	bokassa	NOUN
taxlaw-2813	206	16	,	,	PUNCT
taxlaw-2813	206	17	crowned	crown	VERB
taxlaw-2813	206	18	himself	himself	PRON
taxlaw-2813	206	19	emperor	emperor	NOUN
taxlaw-2813	206	20	in	in	ADP
taxlaw-2813	206	21	1977	1977	NUM
taxlaw-2813	206	22	after	after	ADP
taxlaw-2813	206	23	a	a	DET
taxlaw-2813	206	24	twelve	twelve	NUM
taxlaw-2813	206	25	-	-	PUNCT
taxlaw-2813	206	26	year	year	NOUN
taxlaw-2813	206	27	rule	rule	NOUN
taxlaw-2813	206	28	as	as	ADP
taxlaw-2813	206	29	president	president	NOUN
taxlaw-2813	206	30	that	that	PRON
taxlaw-2813	206	31	had	have	AUX
taxlaw-2813	206	32	“	"	PUNCT
taxlaw-2813	206	33	established	establish	VERB
taxlaw-2813	206	34	a	a	DET
taxlaw-2813	206	35	reputation	reputation	NOUN
taxlaw-2813	206	36	for	for	ADP
taxlaw-2813	206	37	megalomania	megalomania	NOUN
taxlaw-2813	206	38	and	and	CCONJ
taxlaw-2813	206	39	incompetence	incompetence	NOUN
taxlaw-2813	206	40	that	that	PRON
taxlaw-2813	206	41	rivals	rival	VERB
taxlaw-2813	206	42	that	that	PRON
taxlaw-2813	206	43	of	of	ADP
taxlaw-2813	206	44	uganda	uganda	PROPN
taxlaw-2813	206	45	's	's	PART
taxlaw-2813	206	46	idi	idi	PROPN
taxlaw-2813	206	47	amin	amin	PROPN
taxlaw-2813	206	48	dada	dada	PROPN
taxlaw-2813	206	49	.	.	PUNCT
taxlaw-2813	206	50	”	"	PUNCT
taxlaw-2813	207	1	mounting	mount	VERB
taxlaw-2813	207	2	a	a	DET
taxlaw-2813	207	3	golden	golden	ADJ
taxlaw-2813	207	4	throne	throne	NOUN
taxlaw-2813	207	5	,	,	PUNCT
taxlaw-2813	207	6	time	time	NOUN
taxlaw-2813	207	7	,	,	PUNCT
taxlaw-2813	207	8	dec	dec	PROPN
taxlaw-2813	207	9	.	.	PROPN
taxlaw-2813	207	10	17	17	NUM
taxlaw-2813	207	11	,	,	PUNCT
taxlaw-2813	207	12	1977	1977	NUM
taxlaw-2813	207	13	,	,	PUNCT
taxlaw-2813	207	14	available	available	ADJ
taxlaw-2813	207	15	at	at	ADP
taxlaw-2813	207	16	http://www.time.com/time/magazine/article/0,9171,945849,00.html#ixzz1zgot13nf	http://www.time.com/time/magazine/article/0,9171,945849,00.html#ixzz1zgot13nf	NOUN
taxlaw-2813	207	17	.	.	PUNCT
taxlaw-2813	208	1	his	his	PRON
taxlaw-2813	208	2	coronation	coronation	NOUN
taxlaw-2813	208	3	cost	cost	VERB
taxlaw-2813	208	4	$	$	SYM
taxlaw-2813	208	5	20	20	NUM
taxlaw-2813	208	6	million	million	NUM
taxlaw-2813	208	7	,	,	PUNCT
taxlaw-2813	208	8	an	an	DET
taxlaw-2813	208	9	astounding	astounding	ADJ
taxlaw-2813	208	10	sum	sum	NOUN
taxlaw-2813	208	11	considering	consider	VERB
taxlaw-2813	208	12	the	the	DET
taxlaw-2813	208	13	country	country	NOUN
taxlaw-2813	208	14	’s	’s	PART
taxlaw-2813	208	15	gdp	gdp	NOUN
taxlaw-2813	208	16	,	,	PUNCT
taxlaw-2813	208	17	was	be	AUX
taxlaw-2813	208	18	only	only	ADV
taxlaw-2813	208	19	$	$	SYM
taxlaw-2813	208	20	250	250	NUM
taxlaw-2813	208	21	million	million	NUM
taxlaw-2813	208	22	.	.	PUNCT
taxlaw-2813	209	1	i	i	PRON
taxlaw-2813	209	2	d.	d.	PROPN
taxlaw-2813	209	3	the	the	DET
taxlaw-2813	209	4	country	country	NOUN
taxlaw-2813	209	5	’s	’s	PART
taxlaw-2813	209	6	only	only	ADV
taxlaw-2813	209	7	paved	paved	ADJ
taxlaw-2813	209	8	road	road	NOUN
taxlaw-2813	209	9	was	be	AUX
taxlaw-2813	209	10	an	an	DET
taxlaw-2813	209	11	eighty	eighty	NUM
taxlaw-2813	209	12	kilometer	kilometer	NOUN
taxlaw-2813	209	13	route	route	NOUN
taxlaw-2813	209	14	between	between	ADP
taxlaw-2813	209	15	his	his	PRON
taxlaw-2813	209	16	imperial	imperial	ADJ
taxlaw-2813	209	17	capital	capital	NOUN
taxlaw-2813	209	18	,	,	PUNCT
taxlaw-2813	209	19	berengo	berengo	NOUN
taxlaw-2813	209	20	,	,	PUNCT
taxlaw-2813	209	21	and	and	CCONJ
taxlaw-2813	209	22	the	the	DET
taxlaw-2813	209	23	former	former	ADJ
taxlaw-2813	209	24	colonial	colonial	ADJ
taxlaw-2813	209	25	capital	capital	NOUN
taxlaw-2813	209	26	of	of	ADP
taxlaw-2813	209	27	bangui	bangui	NOUN
taxlaw-2813	209	28	.	.	PUNCT
taxlaw-2813	210	1	brian	brian	PROPN
taxlaw-2813	210	2	titley	titley	PROPN
taxlaw-2813	210	3	,	,	PUNCT
taxlaw-2813	210	4	dark	dark	ADJ
taxlaw-2813	210	5	age	age	NOUN
taxlaw-2813	210	6	:	:	PUNCT
taxlaw-2813	210	7	the	the	DET
taxlaw-2813	210	8	political	political	ADJ
taxlaw-2813	210	9	odyssey	odyssey	NOUN
taxlaw-2813	210	10	of	of	ADP
taxlaw-2813	210	11	emperor	emperor	NOUN
taxlaw-2813	210	12	bokassa	bokassa	NOUN
taxlaw-2813	210	13	99	99	NUM
taxlaw-2813	210	14	(	(	PUNCT
taxlaw-2813	210	15	1997	1997	NUM
taxlaw-2813	210	16	)	)	PUNCT
taxlaw-2813	210	17	.	.	PUNCT
taxlaw-2813	211	1	29	29	NUM
taxlaw-2813	211	2	interestingly	interestingly	ADV
taxlaw-2813	211	3	,	,	PUNCT
taxlaw-2813	211	4	the	the	DET
taxlaw-2813	211	5	oecd	oecd	PROPN
taxlaw-2813	211	6	and	and	CCONJ
taxlaw-2813	211	7	other	other	ADJ
taxlaw-2813	211	8	anti	anti	ADJ
taxlaw-2813	211	9	-	-	ADJ
taxlaw-2813	211	10	tax	tax	ADJ
taxlaw-2813	211	11	-	-	PUNCT
taxlaw-2813	211	12	competition	competition	NOUN
taxlaw-2813	211	13	groups	group	NOUN
taxlaw-2813	211	14	appear	appear	VERB
taxlaw-2813	211	15	to	to	PART
taxlaw-2813	211	16	have	have	VERB
taxlaw-2813	211	17	different	different	ADJ
taxlaw-2813	211	18	views	view	NOUN
taxlaw-2813	211	19	of	of	ADP
taxlaw-2813	211	20	at	at	ADP
taxlaw-2813	211	21	least	least	ADJ
taxlaw-2813	211	22	some	some	PRON
taxlaw-2813	211	23	limits	limit	NOUN
taxlaw-2813	211	24	on	on	ADP
taxlaw-2813	211	25	governments	government	NOUN
taxlaw-2813	211	26	’	'	PUNCT
taxlaw-2813	211	27	abilities	ability	NOUN
taxlaw-2813	211	28	to	to	PART
taxlaw-2813	211	29	regulate	regulate	VERB
taxlaw-2813	211	30	or	or	CCONJ
taxlaw-2813	211	31	confiscate	confiscate	VERB
taxlaw-2813	211	32	property	property	NOUN
taxlaw-2813	211	33	.	.	PUNCT
taxlaw-2813	212	1	the	the	DET
taxlaw-2813	212	2	oecd	oecd	PROPN
taxlaw-2813	212	3	,	,	PUNCT
taxlaw-2813	212	4	for	for	ADP
taxlaw-2813	212	5	example	example	NOUN
taxlaw-2813	212	6	,	,	PUNCT
taxlaw-2813	212	7	often	often	ADV
taxlaw-2813	212	8	recommends	recommend	VERB
taxlaw-2813	212	9	the	the	DET
taxlaw-2813	212	10	removal	removal	NOUN
taxlaw-2813	212	11	of	of	ADP
taxlaw-2813	212	12	capital	capital	NOUN
taxlaw-2813	212	13	regulations	regulation	NOUN
taxlaw-2813	212	14	in	in	ADP
taxlaw-2813	212	15	its	its	PRON
taxlaw-2813	212	16	economic	economic	ADJ
taxlaw-2813	212	17	surveys	survey	NOUN
taxlaw-2813	212	18	.	.	PUNCT
taxlaw-2813	213	1	see	see	VERB
taxlaw-2813	213	2	bergh	bergh	PROPN
taxlaw-2813	213	3	&	&	CCONJ
taxlaw-2813	213	4	dackehag	dackehag	PROPN
taxlaw-2813	213	5	,	,	PUNCT
taxlaw-2813	213	6	supra	supra	PROPN
taxlaw-2813	213	7	note	note	PROPN
taxlaw-2813	213	8	5	5	NUM
taxlaw-2813	213	9	,	,	PUNCT
taxlaw-2813	213	10	at	at	ADP
taxlaw-2813	213	11	4	4	NUM
taxlaw-2813	213	12	.	.	SYM
taxlaw-2813	213	13	10	10	NUM
taxlaw-2813	213	14	columbia	columbia	PROPN
taxlaw-2813	213	15	journal	journal	PROPN
taxlaw-2813	213	16	of	of	ADP
taxlaw-2813	213	17	tax	tax	NOUN
taxlaw-2813	213	18	law	law	NOUN
taxlaw-2813	213	19	[	[	X
taxlaw-2813	213	20	vol.4:1	vol.4:1	VERB
taxlaw-2813	213	21	much	much	ADJ
taxlaw-2813	213	22	concern	concern	NOUN
taxlaw-2813	213	23	for	for	ADP
taxlaw-2813	213	24	whether	whether	SCONJ
taxlaw-2813	213	25	the	the	DET
taxlaw-2813	213	26	sanctions	sanction	NOUN
taxlaw-2813	213	27	would	would	AUX
taxlaw-2813	213	28	result	result	VERB
taxlaw-2813	213	29	in	in	ADP
taxlaw-2813	213	30	a	a	DET
taxlaw-2813	213	31	lack	lack	NOUN
taxlaw-2813	213	32	of	of	ADP
taxlaw-2813	213	33	textbooks	textbook	NOUN
taxlaw-2813	213	34	for	for	ADP
taxlaw-2813	213	35	schools.30	schools.30	NOUN
taxlaw-2813	213	36	some	some	DET
taxlaw-2813	213	37	pariahs	pariah	NOUN
taxlaw-2813	213	38	,	,	PUNCT
taxlaw-2813	213	39	such	such	ADJ
taxlaw-2813	213	40	as	as	ADP
taxlaw-2813	213	41	saddam	saddam	PROPN
taxlaw-2813	213	42	hussein	hussein	PROPN
taxlaw-2813	213	43	’s	’s	PART
taxlaw-2813	213	44	regime	regime	NOUN
taxlaw-2813	213	45	in	in	ADP
taxlaw-2813	213	46	iraq	iraq	PROPN
taxlaw-2813	213	47	,	,	PUNCT
taxlaw-2813	213	48	sought	seek	VERB
taxlaw-2813	213	49	to	to	PART
taxlaw-2813	213	50	undermine	undermine	VERB
taxlaw-2813	213	51	international	international	ADJ
taxlaw-2813	213	52	support	support	NOUN
taxlaw-2813	213	53	for	for	ADP
taxlaw-2813	213	54	sanctions	sanction	NOUN
taxlaw-2813	213	55	by	by	ADP
taxlaw-2813	213	56	arguing	argue	VERB
taxlaw-2813	213	57	that	that	SCONJ
taxlaw-2813	213	58	the	the	DET
taxlaw-2813	213	59	sanctions	sanction	NOUN
taxlaw-2813	213	60	result	result	VERB
taxlaw-2813	213	61	in	in	ADP
taxlaw-2813	213	62	reduced	reduced	ADJ
taxlaw-2813	213	63	public	public	ADJ
taxlaw-2813	213	64	goods	good	NOUN
taxlaw-2813	213	65	expenditures.31	expenditures.31	ADV
taxlaw-2813	213	66	but	but	CCONJ
taxlaw-2813	213	67	we	we	PRON
taxlaw-2813	213	68	need	need	AUX
taxlaw-2813	213	69	not	not	PART
taxlaw-2813	213	70	look	look	VERB
taxlaw-2813	213	71	solely	solely	ADV
taxlaw-2813	213	72	to	to	PART
taxlaw-2813	213	73	pariah	pariah	VERB
taxlaw-2813	213	74	states	state	NOUN
taxlaw-2813	213	75	for	for	ADP
taxlaw-2813	213	76	examples	example	NOUN
taxlaw-2813	213	77	of	of	ADP
taxlaw-2813	213	78	corruption	corruption	NOUN
taxlaw-2813	213	79	,	,	PUNCT
taxlaw-2813	213	80	waste	waste	NOUN
taxlaw-2813	213	81	,	,	PUNCT
taxlaw-2813	213	82	fraud	fraud	NOUN
taxlaw-2813	213	83	,	,	PUNCT
taxlaw-2813	213	84	and	and	CCONJ
taxlaw-2813	213	85	the	the	DET
taxlaw-2813	213	86	purchase	purchase	NOUN
taxlaw-2813	213	87	of	of	ADP
taxlaw-2813	213	88	public	public	ADJ
taxlaw-2813	213	89	bads	bad	NOUN
taxlaw-2813	213	90	with	with	ADP
taxlaw-2813	213	91	tax	tax	NOUN
taxlaw-2813	213	92	revenues	revenue	NOUN
taxlaw-2813	213	93	.	.	PUNCT
taxlaw-2813	214	1	developed	develop	VERB
taxlaw-2813	214	2	economies	economy	NOUN
taxlaw-2813	214	3	have	have	VERB
taxlaw-2813	214	4	their	their	PRON
taxlaw-2813	214	5	own	own	ADJ
taxlaw-2813	214	6	pathologies	pathology	NOUN
taxlaw-2813	214	7	of	of	ADP
taxlaw-2813	214	8	expenditures	expenditure	NOUN
taxlaw-2813	214	9	—	—	PUNCT
taxlaw-2813	214	10	ranging	range	VERB
taxlaw-2813	214	11	from	from	ADP
taxlaw-2813	214	12	former	former	ADJ
taxlaw-2813	214	13	governor	governor	NOUN
taxlaw-2813	214	14	rod	rod	NOUN
taxlaw-2813	214	15	blagojevich	blagojevich	PROPN
taxlaw-2813	214	16	in	in	ADP
taxlaw-2813	214	17	illinois32	illinois32	NOUN
taxlaw-2813	214	18	to	to	ADP
taxlaw-2813	214	19	the	the	DET
taxlaw-2813	214	20	parliamentary	parliamentary	ADJ
taxlaw-2813	214	21	spending	spending	NOUN
taxlaw-2813	214	22	scandals	scandal	NOUN
taxlaw-2813	214	23	in	in	ADP
taxlaw-2813	214	24	britain33	britain33	NOUN
taxlaw-2813	214	25	and	and	CCONJ
taxlaw-2813	214	26	the	the	DET
taxlaw-2813	214	27	common	common	ADJ
taxlaw-2813	214	28	agricultural	agricultural	ADJ
taxlaw-2813	214	29	policy	policy	NOUN
taxlaw-2813	214	30	in	in	ADP
taxlaw-2813	214	31	the	the	DET
taxlaw-2813	214	32	european	european	PROPN
taxlaw-2813	214	33	union	union	PROPN
taxlaw-2813	214	34	.	.	PUNCT
taxlaw-2813	215	1	34	34	NUM
taxlaw-2813	216	1	the	the	DET
taxlaw-2813	216	2	restricted	restricted	ADJ
taxlaw-2813	216	3	view	view	NOUN
taxlaw-2813	216	4	of	of	ADP
taxlaw-2813	216	5	tax	tax	NOUN
taxlaw-2813	216	6	competition	competition	NOUN
taxlaw-2813	216	7	thus	thus	ADV
taxlaw-2813	216	8	incompletely	incompletely	ADV
taxlaw-2813	216	9	captures	capture	VERB
taxlaw-2813	216	10	important	important	ADJ
taxlaw-2813	216	11	aspects	aspect	NOUN
taxlaw-2813	216	12	of	of	ADP
taxlaw-2813	216	13	the	the	DET
taxlaw-2813	216	14	competition	competition	NOUN
taxlaw-2813	216	15	among	among	ADP
taxlaw-2813	216	16	jurisdictions	jurisdiction	NOUN
taxlaw-2813	216	17	by	by	ADP
taxlaw-2813	216	18	failing	fail	VERB
taxlaw-2813	216	19	to	to	PART
taxlaw-2813	216	20	consider	consider	VERB
taxlaw-2813	216	21	the	the	DET
taxlaw-2813	216	22	full	full	ADJ
taxlaw-2813	216	23	range	range	NOUN
taxlaw-2813	216	24	of	of	ADP
taxlaw-2813	216	25	behaviors	behavior	NOUN
taxlaw-2813	216	26	by	by	ADP
taxlaw-2813	216	27	the	the	DET
taxlaw-2813	216	28	regimes	regime	NOUN
taxlaw-2813	216	29	it	it	PRON
taxlaw-2813	216	30	models	model	VERB
taxlaw-2813	216	31	.	.	PUNCT
taxlaw-2813	217	1	the	the	DET
taxlaw-2813	217	2	benefit	benefit	NOUN
taxlaw-2813	217	3	of	of	ADP
taxlaw-2813	217	4	more	more	ADV
taxlaw-2813	217	5	completely	completely	ADV
taxlaw-2813	217	6	specifying	specify	VERB
taxlaw-2813	217	7	the	the	DET
taxlaw-2813	217	8	objectives	objective	NOUN
taxlaw-2813	217	9	of	of	ADP
taxlaw-2813	217	10	the	the	DET
taxlaw-2813	217	11	interest	interest	NOUN
taxlaw-2813	217	12	group	group	NOUN
taxlaw-2813	217	13	coalitions	coalition	NOUN
taxlaw-2813	217	14	controlling	control	VERB
taxlaw-2813	217	15	governments	government	NOUN
taxlaw-2813	217	16	is	be	AUX
taxlaw-2813	217	17	that	that	SCONJ
taxlaw-2813	217	18	doing	do	VERB
taxlaw-2813	217	19	so	so	ADV
taxlaw-2813	217	20	removes	remove	VERB
taxlaw-2813	217	21	the	the	DET
taxlaw-2813	217	22	artificial	artificial	ADJ
taxlaw-2813	217	23	restriction	restriction	NOUN
taxlaw-2813	217	24	of	of	ADP
taxlaw-2813	217	25	assuming	assume	VERB
taxlaw-2813	217	26	that	that	SCONJ
taxlaw-2813	217	27	the	the	DET
taxlaw-2813	217	28	sole	sole	ADJ
taxlaw-2813	217	29	objective	objective	NOUN
taxlaw-2813	217	30	of	of	ADP
taxlaw-2813	217	31	increasing	increase	VERB
taxlaw-2813	217	32	government	government	NOUN
taxlaw-2813	217	33	revenues	revenue	NOUN
taxlaw-2813	217	34	is	be	AUX
taxlaw-2813	217	35	to	to	PART
taxlaw-2813	217	36	fund	fund	VERB
taxlaw-2813	217	37	public	public	ADJ
taxlaw-2813	217	38	goods	good	NOUN
taxlaw-2813	217	39	.	.	PUNCT
taxlaw-2813	218	1	we	we	PRON
taxlaw-2813	218	2	can	can	AUX
taxlaw-2813	218	3	also	also	ADV
taxlaw-2813	218	4	expand	expand	VERB
taxlaw-2813	218	5	the	the	DET
taxlaw-2813	218	6	analysis	analysis	NOUN
taxlaw-2813	218	7	by	by	ADP
taxlaw-2813	218	8	removing	remove	VERB
taxlaw-2813	218	9	a	a	DET
taxlaw-2813	218	10	second	second	ADJ
taxlaw-2813	218	11	artificial	artificial	ADJ
taxlaw-2813	218	12	restriction	restriction	NOUN
taxlaw-2813	218	13	at	at	ADP
taxlaw-2813	218	14	times	time	NOUN
taxlaw-2813	218	15	imposed	impose	VERB
taxlaw-2813	218	16	in	in	ADP
taxlaw-2813	218	17	the	the	DET
taxlaw-2813	218	18	tax	tax	NOUN
taxlaw-2813	218	19	competition	competition	NOUN
taxlaw-2813	218	20	literature	literature	NOUN
taxlaw-2813	218	21	:	:	PUNCT
taxlaw-2813	218	22	that	that	SCONJ
taxlaw-2813	218	23	tax	tax	NOUN
taxlaw-2813	218	24	levels	level	NOUN
taxlaw-2813	218	25	have	have	AUX
taxlaw-2813	218	26	no	no	DET
taxlaw-2813	218	27	impact	impact	NOUN
taxlaw-2813	218	28	on	on	ADP
taxlaw-2813	218	29	levels	level	NOUN
taxlaw-2813	218	30	of	of	ADP
taxlaw-2813	218	31	economic	economic	ADJ
taxlaw-2813	218	32	activity	activity	NOUN
taxlaw-2813	218	33	.	.	PUNCT
taxlaw-2813	219	1	a	a	DET
taxlaw-2813	219	2	more	more	ADV
taxlaw-2813	219	3	nuanced	nuanced	ADJ
taxlaw-2813	219	4	view	view	NOUN
taxlaw-2813	219	5	is	be	AUX
taxlaw-2813	219	6	that	that	SCONJ
taxlaw-2813	219	7	at	at	ADV
taxlaw-2813	219	8	least	least	ADJ
taxlaw-2813	219	9	some	some	PRON
taxlaw-2813	219	10	taxes	taxis	NOUN
taxlaw-2813	219	11	and	and	CCONJ
taxlaw-2813	219	12	some	some	DET
taxlaw-2813	219	13	levels	level	NOUN
taxlaw-2813	219	14	of	of	ADP
taxlaw-2813	219	15	taxes	taxis	NOUN
taxlaw-2813	219	16	impede	impede	VERB
taxlaw-2813	219	17	economic	economic	ADJ
taxlaw-2813	219	18	growth.35	growth.35	NOUN
taxlaw-2813	219	19	precisely	precisely	ADV
taxlaw-2813	219	20	where	where	SCONJ
taxlaw-2813	219	21	the	the	DET
taxlaw-2813	219	22	line	line	NOUN
taxlaw-2813	219	23	is	be	AUX
taxlaw-2813	219	24	drawn	draw	VERB
taxlaw-2813	219	25	is	be	AUX
taxlaw-2813	219	26	a	a	DET
taxlaw-2813	219	27	matter	matter	NOUN
taxlaw-2813	219	28	of	of	ADP
taxlaw-2813	219	29	heated	heated	ADJ
taxlaw-2813	219	30	debate	debate	NOUN
taxlaw-2813	219	31	,	,	PUNCT
taxlaw-2813	219	32	and	and	CCONJ
taxlaw-2813	219	33	not	not	PART
taxlaw-2813	219	34	a	a	DET
taxlaw-2813	219	35	question	question	NOUN
taxlaw-2813	219	36	we	we	PRON
taxlaw-2813	219	37	can	can	AUX
taxlaw-2813	219	38	resolve	resolve	VERB
taxlaw-2813	219	39	here	here	ADV
taxlaw-2813	219	40	.	.	PUNCT
taxlaw-2813	220	1	the	the	DET
taxlaw-2813	220	2	important	important	ADJ
taxlaw-2813	220	3	point	point	NOUN
taxlaw-2813	220	4	is	be	AUX
taxlaw-2813	220	5	that	that	SCONJ
taxlaw-2813	220	6	if	if	SCONJ
taxlaw-2813	220	7	it	it	PRON
taxlaw-2813	220	8	is	be	AUX
taxlaw-2813	220	9	possible	possible	ADJ
taxlaw-2813	220	10	for	for	SCONJ
taxlaw-2813	220	11	particular	particular	ADJ
taxlaw-2813	220	12	taxes	taxis	NOUN
taxlaw-2813	220	13	or	or	CCONJ
taxlaw-2813	220	14	levels	level	NOUN
taxlaw-2813	220	15	of	of	ADP
taxlaw-2813	220	16	taxes	taxis	NOUN
taxlaw-2813	220	17	to	to	PART
taxlaw-2813	220	18	impede	impede	VERB
taxlaw-2813	220	19	economic	economic	ADJ
taxlaw-2813	220	20	growth	growth	NOUN
taxlaw-2813	220	21	,	,	PUNCT
taxlaw-2813	220	22	a	a	DET
taxlaw-2813	220	23	welfare	welfare	NOUN
taxlaw-2813	220	24	analysis	analysis	NOUN
taxlaw-2813	220	25	of	of	ADP
taxlaw-2813	220	26	the	the	DET
taxlaw-2813	220	27	impact	impact	NOUN
taxlaw-2813	220	28	of	of	ADP
taxlaw-2813	220	29	tax	tax	NOUN
taxlaw-2813	220	30	competition	competition	NOUN
taxlaw-2813	220	31	is	be	AUX
taxlaw-2813	220	32	no	no	ADV
taxlaw-2813	220	33	longer	long	ADV
taxlaw-2813	220	34	simply	simply	ADV
taxlaw-2813	220	35	a	a	DET
taxlaw-2813	220	36	matter	matter	NOUN
taxlaw-2813	220	37	of	of	ADP
taxlaw-2813	220	38	maximizing	maximize	VERB
taxlaw-2813	220	39	the	the	DET
taxlaw-2813	220	40	production	production	NOUN
taxlaw-2813	220	41	of	of	ADP
taxlaw-2813	220	42	public	public	ADJ
taxlaw-2813	220	43	goods	good	NOUN
taxlaw-2813	220	44	by	by	ADP
taxlaw-2813	220	45	maximizing	maximize	VERB
taxlaw-2813	220	46	total	total	ADJ
taxlaw-2813	220	47	tax	tax	NOUN
taxlaw-2813	220	48	revenue	revenue	NOUN
taxlaw-2813	220	49	.	.	PUNCT
taxlaw-2813	221	1	in	in	ADP
taxlaw-2813	221	2	at	at	ADV
taxlaw-2813	221	3	least	least	ADJ
taxlaw-2813	221	4	some	some	PRON
taxlaw-2813	221	5	circumstances	circumstance	NOUN
taxlaw-2813	221	6	,	,	PUNCT
taxlaw-2813	221	7	reducing	reduce	VERB
taxlaw-2813	221	8	tax	tax	NOUN
taxlaw-2813	221	9	levels	level	NOUN
taxlaw-2813	221	10	is	be	AUX
taxlaw-2813	221	11	likely	likely	ADJ
taxlaw-2813	221	12	to	to	PART
taxlaw-2813	221	13	increase	increase	VERB
taxlaw-2813	221	14	economic	economic	ADJ
taxlaw-2813	221	15	activity	activity	NOUN
taxlaw-2813	221	16	and	and	CCONJ
taxlaw-2813	221	17	may	may	AUX
taxlaw-2813	221	18	even	even	ADV
taxlaw-2813	221	19	increase	increase	VERB
taxlaw-2813	221	20	total	total	ADJ
taxlaw-2813	221	21	tax	tax	NOUN
taxlaw-2813	221	22	revenue	revenue	NOUN
taxlaw-2813	221	23	.	.	PUNCT
taxlaw-2813	222	1	thus	thus	ADV
taxlaw-2813	222	2	the	the	DET
taxlaw-2813	222	3	levels	level	NOUN
taxlaw-2813	222	4	of	of	ADP
taxlaw-2813	222	5	income	income	NOUN
taxlaw-2813	222	6	taxation	taxation	NOUN
taxlaw-2813	222	7	imposed	impose	VERB
taxlaw-2813	222	8	in	in	ADP
taxlaw-2813	222	9	britain	britain	PROPN
taxlaw-2813	222	10	in	in	ADP
taxlaw-2813	222	11	the	the	DET
taxlaw-2813	222	12	30	30	NUM
taxlaw-2813	222	13	see	see	NOUN
taxlaw-2813	222	14	raf	raf	PROPN
taxlaw-2813	222	15	casert	casert	NOUN
taxlaw-2813	222	16	,	,	PUNCT
taxlaw-2813	222	17	officials	official	NOUN
taxlaw-2813	222	18	:	:	PUNCT
taxlaw-2813	222	19	eu	eu	PROPN
taxlaw-2813	222	20	moving	move	VERB
taxlaw-2813	222	21	toward	toward	ADP
taxlaw-2813	222	22	more	more	ADJ
taxlaw-2813	222	23	syria	syria	PROPN
taxlaw-2813	222	24	sanctions	sanction	NOUN
taxlaw-2813	222	25	,	,	PUNCT
taxlaw-2813	222	26	boston	boston	PROPN
taxlaw-2813	222	27	globe	globe	PROPN
taxlaw-2813	222	28	,	,	PUNCT
taxlaw-2813	222	29	oct	oct	PROPN
taxlaw-2813	222	30	.	.	PROPN
taxlaw-2813	222	31	6	6	NUM
taxlaw-2813	222	32	,	,	PUNCT
taxlaw-2813	222	33	2011	2011	NUM
taxlaw-2813	222	34	,	,	PUNCT
taxlaw-2813	222	35	available	available	ADJ
taxlaw-2813	222	36	at	at	ADP
taxlaw-2813	222	37	http://www.boston.com/news/world/europe/articles/2011/10/06/	http://www.boston.com/news/world/europe/articles/2011/10/06/	ADJ
taxlaw-2813	222	38	officials_eu_moving_toward_more_syria_sanctions/	officials_eu_moving_toward_more_syria_sanctions/	PROPN
taxlaw-2813	222	39	(	(	PUNCT
taxlaw-2813	222	40	enthusiasm	enthusiasm	NOUN
taxlaw-2813	222	41	among	among	ADP
taxlaw-2813	222	42	eu	eu	PROPN
taxlaw-2813	222	43	members	member	NOUN
taxlaw-2813	222	44	for	for	ADP
taxlaw-2813	222	45	more	more	ADJ
taxlaw-2813	222	46	sanctions	sanction	NOUN
taxlaw-2813	222	47	on	on	ADP
taxlaw-2813	222	48	syrian	syrian	ADJ
taxlaw-2813	222	49	government	government	NOUN
taxlaw-2813	222	50	)	)	PUNCT
taxlaw-2813	222	51	;	;	PUNCT
taxlaw-2813	222	52	brooke	brooke	PROPN
taxlaw-2813	222	53	masters	masters	PROPN
taxlaw-2813	222	54	&	&	CCONJ
taxlaw-2813	222	55	david	david	PROPN
taxlaw-2813	222	56	dombey	dombey	PROPN
taxlaw-2813	222	57	,	,	PUNCT
taxlaw-2813	222	58	gaddafi	gaddafi	PROPN
taxlaw-2813	222	59	sanctions	sanction	NOUN
taxlaw-2813	222	60	pose	pose	VERB
taxlaw-2813	222	61	test	test	NOUN
taxlaw-2813	222	62	for	for	ADP
taxlaw-2813	222	63	banks	bank	NOUN
taxlaw-2813	222	64	,	,	PUNCT
taxlaw-2813	222	65	financial	financial	ADJ
taxlaw-2813	222	66	times	time	NOUN
taxlaw-2813	222	67	,	,	PUNCT
taxlaw-2813	222	68	mar	mar	PROPN
taxlaw-2813	222	69	.	.	PROPN
taxlaw-2813	222	70	9	9	NUM
taxlaw-2813	222	71	,	,	PUNCT
taxlaw-2813	222	72	2011	2011	NUM
taxlaw-2813	222	73	,	,	PUNCT
taxlaw-2813	222	74	available	available	ADJ
taxlaw-2813	222	75	at	at	ADP
taxlaw-2813	222	76	http://www.ft.com/cms/s/0/7fb969ce-4a80-11e0-82ab00144feab49a.html#axzz1a46qlsog	http://www.ft.com/cms/s/0/7fb969ce-4a80-11e0-82ab00144feab49a.html#axzz1a46qlsog	PROPN
taxlaw-2813	222	77	(	(	PUNCT
taxlaw-2813	222	78	describing	describe	VERB
taxlaw-2813	222	79	the	the	DET
taxlaw-2813	222	80	2011	2011	NUM
taxlaw-2813	222	81	financial	financial	ADJ
taxlaw-2813	222	82	sanctions	sanction	NOUN
taxlaw-2813	222	83	on	on	ADP
taxlaw-2813	222	84	libyan	libyan	ADJ
taxlaw-2813	222	85	government	government	NOUN
taxlaw-2813	222	86	and	and	CCONJ
taxlaw-2813	222	87	government	government	NOUN
taxlaw-2813	222	88	officials	official	NOUN
taxlaw-2813	222	89	)	)	PUNCT
taxlaw-2813	222	90	.	.	PUNCT
taxlaw-2813	223	1	31	31	NUM
taxlaw-2813	223	2	see	see	VERB
taxlaw-2813	223	3	saddam	saddam	PROPN
taxlaw-2813	223	4	’s	’s	PART
taxlaw-2813	223	5	parades	parade	NOUN
taxlaw-2813	223	6	of	of	ADP
taxlaw-2813	223	7	dead	dead	ADJ
taxlaw-2813	223	8	babies	baby	NOUN
taxlaw-2813	223	9	are	be	AUX
taxlaw-2813	223	10	exposed	expose	VERB
taxlaw-2813	223	11	as	as	ADP
taxlaw-2813	223	12	a	a	DET
taxlaw-2813	223	13	cynical	cynical	ADJ
taxlaw-2813	223	14	charade	charade	NOUN
taxlaw-2813	223	15	,	,	PUNCT
taxlaw-2813	223	16	the	the	DET
taxlaw-2813	223	17	telegraph	telegraph	NOUN
taxlaw-2813	223	18	,	,	PUNCT
taxlaw-2813	223	19	may	may	AUX
taxlaw-2813	223	20	25	25	NUM
taxlaw-2813	223	21	,	,	PUNCT
taxlaw-2813	223	22	2003	2003	NUM
taxlaw-2813	223	23	,	,	PUNCT
taxlaw-2813	223	24	available	available	ADJ
taxlaw-2813	223	25	at	at	ADP
taxlaw-2813	223	26	http://www.telegraph.co.uk/news/worldnews/middleeast/iraq/1431114/saddamsparades-of-dead-babies-are-exposed-as-a-cynical-charade.html	http://www.telegraph.co.uk/news/worldnews/middleeast/iraq/1431114/saddamsparades-of-dead-babies-are-exposed-as-a-cynical-charade.html	PROPN
taxlaw-2813	223	27	.	.	PUNCT
taxlaw-2813	224	1	for	for	ADP
taxlaw-2813	224	2	a	a	DET
taxlaw-2813	224	3	critical	critical	ADJ
taxlaw-2813	224	4	look	look	NOUN
taxlaw-2813	224	5	at	at	ADP
taxlaw-2813	224	6	the	the	DET
taxlaw-2813	224	7	impact	impact	NOUN
taxlaw-2813	224	8	of	of	ADP
taxlaw-2813	224	9	sanctions	sanction	NOUN
taxlaw-2813	224	10	in	in	ADP
taxlaw-2813	224	11	iraq	iraq	PROPN
taxlaw-2813	224	12	on	on	ADP
taxlaw-2813	224	13	the	the	DET
taxlaw-2813	224	14	civilian	civilian	ADJ
taxlaw-2813	224	15	population	population	NOUN
taxlaw-2813	224	16	,	,	PUNCT
taxlaw-2813	224	17	see	see	VERB
taxlaw-2813	224	18	joy	joy	PROPN
taxlaw-2813	224	19	gordon	gordon	PROPN
taxlaw-2813	224	20	,	,	PUNCT
taxlaw-2813	224	21	invisible	invisible	ADJ
taxlaw-2813	224	22	war	war	NOUN
taxlaw-2813	224	23	:	:	PUNCT
taxlaw-2813	224	24	the	the	DET
taxlaw-2813	224	25	united	united	PROPN
taxlaw-2813	224	26	states	states	PROPN
taxlaw-2813	224	27	and	and	CCONJ
taxlaw-2813	224	28	the	the	DET
taxlaw-2813	224	29	iraq	iraq	PROPN
taxlaw-2813	224	30	sanctions	sanction	NOUN
taxlaw-2813	224	31	(	(	PUNCT
taxlaw-2813	224	32	2010	2010	NUM
taxlaw-2813	224	33	)	)	PUNCT
taxlaw-2813	224	34	(	(	PUNCT
taxlaw-2813	224	35	arguing	argue	VERB
taxlaw-2813	224	36	that	that	SCONJ
taxlaw-2813	224	37	sanctions	sanction	NOUN
taxlaw-2813	224	38	had	have	VERB
taxlaw-2813	224	39	a	a	DET
taxlaw-2813	224	40	disastrous	disastrous	ADJ
taxlaw-2813	224	41	impact	impact	NOUN
taxlaw-2813	224	42	on	on	ADP
taxlaw-2813	224	43	population	population	NOUN
taxlaw-2813	224	44	generally	generally	ADV
taxlaw-2813	224	45	)	)	PUNCT
taxlaw-2813	224	46	.	.	PUNCT
taxlaw-2813	225	1	32	32	NUM
taxlaw-2813	225	2	see	see	VERB
taxlaw-2813	225	3	elizabeth	elizabeth	PROPN
taxlaw-2813	225	4	brackett	brackett	PROPN
taxlaw-2813	225	5	,	,	PUNCT
taxlaw-2813	225	6	pay	pay	VERB
taxlaw-2813	225	7	to	to	PART
taxlaw-2813	225	8	play	play	VERB
taxlaw-2813	225	9	:	:	PUNCT
taxlaw-2813	225	10	how	how	SCONJ
taxlaw-2813	225	11	rod	rod	NOUN
taxlaw-2813	225	12	blagojevich	blagojevich	NOUN
taxlaw-2813	225	13	turned	turn	VERB
taxlaw-2813	225	14	political	political	ADJ
taxlaw-2813	225	15	corruption	corruption	NOUN
taxlaw-2813	225	16	into	into	ADP
taxlaw-2813	225	17	a	a	DET
taxlaw-2813	225	18	national	national	ADJ
taxlaw-2813	225	19	sideshow	sideshow	NOUN
taxlaw-2813	225	20	(	(	PUNCT
taxlaw-2813	225	21	2009	2009	NUM
taxlaw-2813	225	22	)	)	PUNCT
taxlaw-2813	225	23	(	(	PUNCT
taxlaw-2813	225	24	summarizing	summarize	VERB
taxlaw-2813	225	25	the	the	DET
taxlaw-2813	225	26	corruption	corruption	NOUN
taxlaw-2813	225	27	scandals	scandal	NOUN
taxlaw-2813	225	28	in	in	ADP
taxlaw-2813	225	29	illinois	illinois	PROPN
taxlaw-2813	225	30	)	)	PUNCT
taxlaw-2813	225	31	.	.	PUNCT
taxlaw-2813	226	1	33	33	NUM
taxlaw-2813	226	2	see	see	VERB
taxlaw-2813	226	3	john	john	PROPN
taxlaw-2813	226	4	f.	f.	PROPN
taxlaw-2813	226	5	burns	burns	PROPN
taxlaw-2813	226	6	,	,	PUNCT
taxlaw-2813	226	7	in	in	ADP
taxlaw-2813	226	8	britain	britain	PROPN
taxlaw-2813	226	9	,	,	PUNCT
taxlaw-2813	226	10	scandal	scandal	NOUN
taxlaw-2813	226	11	flows	flow	VERB
taxlaw-2813	226	12	from	from	ADP
taxlaw-2813	226	13	modest	modest	ADJ
taxlaw-2813	226	14	request	request	NOUN
taxlaw-2813	226	15	,	,	PUNCT
taxlaw-2813	226	16	n.y	n.y	PROPN
taxlaw-2813	226	17	.	.	PROPN
taxlaw-2813	226	18	times	times	PROPN
taxlaw-2813	226	19	,	,	PUNCT
taxlaw-2813	226	20	may	may	AUX
taxlaw-2813	226	21	19	19	NUM
taxlaw-2813	226	22	,	,	PUNCT
taxlaw-2813	226	23	2009	2009	NUM
taxlaw-2813	226	24	,	,	PUNCT
taxlaw-2813	226	25	available	available	ADJ
taxlaw-2813	226	26	at	at	ADP
taxlaw-2813	226	27	http://www.nytimes.com/2009/05/20/world/europe/20britain.html	http://www.nytimes.com/2009/05/20/world/europe/20britain.html	PROPN
taxlaw-2813	226	28	(	(	PUNCT
taxlaw-2813	226	29	describing	describe	VERB
taxlaw-2813	226	30	the	the	DET
taxlaw-2813	226	31	scandal	scandal	NOUN
taxlaw-2813	226	32	over	over	ADP
taxlaw-2813	226	33	mps	mps	PROPN
taxlaw-2813	226	34	’	'	PUNCT
taxlaw-2813	226	35	expenses	expense	NOUN
taxlaw-2813	226	36	)	)	PUNCT
taxlaw-2813	226	37	.	.	PUNCT
taxlaw-2813	227	1	34	34	NUM
taxlaw-2813	228	1	the	the	DET
taxlaw-2813	228	2	cap	cap	NOUN
taxlaw-2813	228	3	consumed	consume	VERB
taxlaw-2813	228	4	two	two	NUM
taxlaw-2813	228	5	-	-	PUNCT
taxlaw-2813	228	6	thirds	third	NOUN
taxlaw-2813	228	7	of	of	ADP
taxlaw-2813	228	8	the	the	DET
taxlaw-2813	228	9	community	community	NOUN
taxlaw-2813	228	10	budget	budget	NOUN
taxlaw-2813	228	11	in	in	ADP
taxlaw-2813	228	12	the	the	DET
taxlaw-2813	228	13	1970s	1970	NOUN
taxlaw-2813	228	14	and	and	CCONJ
taxlaw-2813	228	15	1980s	1980	NOUN
taxlaw-2813	228	16	,	,	PUNCT
taxlaw-2813	228	17	with	with	ADP
taxlaw-2813	228	18	one	one	NUM
taxlaw-2813	228	19	estimate	estimate	NOUN
taxlaw-2813	228	20	that	that	SCONJ
taxlaw-2813	228	21	it	it	PRON
taxlaw-2813	228	22	cost	cost	VERB
taxlaw-2813	228	23	each	each	DET
taxlaw-2813	228	24	eu	eu	PROPN
taxlaw-2813	228	25	citizen	citizen	NOUN
taxlaw-2813	228	26	about	about	ADV
taxlaw-2813	228	27	£	£	SYM
taxlaw-2813	228	28	250	250	NUM
taxlaw-2813	228	29	per	per	ADP
taxlaw-2813	228	30	year	year	NOUN
taxlaw-2813	228	31	in	in	ADP
taxlaw-2813	228	32	the	the	DET
taxlaw-2813	228	33	1990s	1990s	NUM
taxlaw-2813	228	34	.	.	PUNCT
taxlaw-2813	229	1	see	see	VERB
taxlaw-2813	229	2	david	david	PROPN
taxlaw-2813	229	3	r.	r.	PROPN
taxlaw-2813	229	4	stead	stead	PROPN
taxlaw-2813	229	5	,	,	PUNCT
taxlaw-2813	229	6	common	common	ADJ
taxlaw-2813	229	7	agricultural	agricultural	ADJ
taxlaw-2813	229	8	policy	policy	NOUN
taxlaw-2813	229	9	,	,	PUNCT
taxlaw-2813	229	10	eh.net	eh.net	PROPN
taxlaw-2813	229	11	,	,	PUNCT
taxlaw-2813	229	12	http://eh.net/encyclopedia/article/stead.cap	http://eh.net/encyclopedia/article/stead.cap	PROPN
taxlaw-2813	229	13	(	(	PUNCT
taxlaw-2813	229	14	last	last	ADV
taxlaw-2813	229	15	accessed	access	VERB
taxlaw-2813	229	16	oct	oct	PROPN
taxlaw-2813	229	17	.	.	PROPN
taxlaw-2813	229	18	25	25	NUM
taxlaw-2813	229	19	,	,	PUNCT
taxlaw-2813	229	20	2011	2011	NUM
taxlaw-2813	229	21	)	)	PUNCT
taxlaw-2813	229	22	.	.	PUNCT
taxlaw-2813	230	1	35	35	NUM
taxlaw-2813	230	2	this	this	PRON
taxlaw-2813	230	3	is	be	AUX
taxlaw-2813	230	4	recognized	recognize	VERB
taxlaw-2813	230	5	in	in	ADP
taxlaw-2813	230	6	oecd	oecd	PROPN
taxlaw-2813	230	7	research	research	NOUN
taxlaw-2813	230	8	on	on	ADP
taxlaw-2813	230	9	taxation	taxation	NOUN
taxlaw-2813	230	10	outside	outside	ADP
taxlaw-2813	230	11	the	the	DET
taxlaw-2813	230	12	context	context	NOUN
taxlaw-2813	230	13	of	of	ADP
taxlaw-2813	230	14	tax	tax	NOUN
taxlaw-2813	230	15	competition	competition	NOUN
taxlaw-2813	230	16	.	.	PUNCT
taxlaw-2813	231	1	see	see	VERB
taxlaw-2813	231	2	oecd	oecd	PROPN
taxlaw-2813	231	3	,	,	PUNCT
taxlaw-2813	231	4	tax	tax	NOUN
taxlaw-2813	231	5	policy	policy	NOUN
taxlaw-2813	231	6	study	study	NOUN
taxlaw-2813	231	7	no	no	INTJ
taxlaw-2813	231	8	.	.	PROPN
taxlaw-2813	231	9	21	21	NUM
taxlaw-2813	231	10	:	:	PUNCT
taxlaw-2813	231	11	taxation	taxation	NOUN
taxlaw-2813	231	12	and	and	CCONJ
taxlaw-2813	231	13	employment	employment	NOUN
taxlaw-2813	231	14	10	10	NUM
taxlaw-2813	231	15	(	(	PUNCT
taxlaw-2813	231	16	2011	2011	NUM
taxlaw-2813	231	17	)	)	PUNCT
taxlaw-2813	231	18	(	(	PUNCT
taxlaw-2813	231	19	“	"	PUNCT
taxlaw-2813	231	20	these	these	DET
taxlaw-2813	231	21	tax	tax	NOUN
taxlaw-2813	231	22	burdens	burden	NOUN
taxlaw-2813	231	23	discourage	discourage	VERB
taxlaw-2813	231	24	employers	employer	NOUN
taxlaw-2813	231	25	from	from	ADP
taxlaw-2813	231	26	hiring	hire	VERB
taxlaw-2813	231	27	.	.	PUNCT
taxlaw-2813	232	1	they	they	PRON
taxlaw-2813	232	2	also	also	ADV
taxlaw-2813	232	3	reduce	reduce	VERB
taxlaw-2813	232	4	the	the	DET
taxlaw-2813	232	5	incentives	incentive	NOUN
taxlaw-2813	232	6	for	for	SCONJ
taxlaw-2813	232	7	the	the	DET
taxlaw-2813	232	8	unemployed	unemployed	ADJ
taxlaw-2813	232	9	to	to	PART
taxlaw-2813	232	10	look	look	VERB
taxlaw-2813	232	11	for	for	ADP
taxlaw-2813	232	12	a	a	DET
taxlaw-2813	232	13	job	job	NOUN
taxlaw-2813	232	14	,	,	PUNCT
taxlaw-2813	232	15	and	and	CCONJ
taxlaw-2813	232	16	for	for	SCONJ
taxlaw-2813	232	17	those	those	PRON
taxlaw-2813	232	18	in	in	ADP
taxlaw-2813	232	19	employment	employment	NOUN
taxlaw-2813	232	20	to	to	PART
taxlaw-2813	232	21	work	work	VERB
taxlaw-2813	232	22	longer	long	ADV
taxlaw-2813	232	23	or	or	CCONJ
taxlaw-2813	232	24	harder	hard	ADV
taxlaw-2813	232	25	.	.	PUNCT
taxlaw-2813	232	26	”	"	PUNCT
taxlaw-2813	232	27	)	)	PUNCT
taxlaw-2813	232	28	;	;	PUNCT
taxlaw-2813	232	29	herwig	herwig	PROPN
taxlaw-2813	232	30	immervoll	immervoll	NOUN
taxlaw-2813	232	31	,	,	PUNCT
taxlaw-2813	232	32	average	average	ADJ
taxlaw-2813	232	33	and	and	CCONJ
taxlaw-2813	232	34	marginal	marginal	ADJ
taxlaw-2813	232	35	effective	effective	ADJ
taxlaw-2813	232	36	tax	tax	NOUN
taxlaw-2813	232	37	rates	rate	NOUN
taxlaw-2813	232	38	facing	face	VERB
taxlaw-2813	232	39	workers	worker	NOUN
taxlaw-2813	232	40	in	in	ADP
taxlaw-2813	232	41	the	the	DET
taxlaw-2813	232	42	eu	eu	PROPN
taxlaw-2813	232	43	:	:	PUNCT
taxlaw-2813	232	44	a	a	DET
taxlaw-2813	232	45	micro	micro	ADJ
taxlaw-2813	232	46	-	-	NOUN
taxlaw-2813	232	47	level	level	NOUN
taxlaw-2813	232	48	analysis	analysis	NOUN
taxlaw-2813	232	49	of	of	ADP
taxlaw-2813	232	50	levels	level	NOUN
taxlaw-2813	232	51	,	,	PUNCT
taxlaw-2813	232	52	distributions	distribution	NOUN
taxlaw-2813	232	53	and	and	CCONJ
taxlaw-2813	232	54	driving	drive	VERB
taxlaw-2813	232	55	factors	factor	NOUN
taxlaw-2813	232	56	6	6	NUM
taxlaw-2813	232	57	(	(	PUNCT
taxlaw-2813	232	58	oecd	oecd	PROPN
taxlaw-2813	232	59	soc	soc	PROPN
taxlaw-2813	232	60	.	.	PUNCT
taxlaw-2813	232	61	,	,	PUNCT
taxlaw-2813	232	62	emp’t	emp’t	NOUN
taxlaw-2813	232	63	and	and	CCONJ
taxlaw-2813	232	64	migration	migration	NOUN
taxlaw-2813	232	65	working	work	VERB
taxlaw-2813	232	66	papers	paper	NOUN
taxlaw-2813	232	67	,	,	PUNCT
taxlaw-2813	232	68	paper	paper	NOUN
taxlaw-2813	232	69	no	no	NOUN
taxlaw-2813	232	70	.	.	PROPN
taxlaw-2813	232	71	19	19	NUM
taxlaw-2813	232	72	,	,	PUNCT
taxlaw-2813	232	73	2004	2004	NUM
taxlaw-2813	232	74	)	)	PUNCT
taxlaw-2813	232	75	,	,	PUNCT
taxlaw-2813	232	76	available	available	ADJ
taxlaw-2813	232	77	at	at	ADP
taxlaw-2813	232	78	http://www.oecd.org/	http://www.oecd.org/	ADJ
taxlaw-2813	232	79	tax/34035472.pdf	tax/34035472.pdf	NOUN
taxlaw-2813	232	80	(	(	PUNCT
taxlaw-2813	232	81	recognizing	recognize	VERB
taxlaw-2813	232	82	the	the	DET
taxlaw-2813	232	83	linkage	linkage	NOUN
taxlaw-2813	232	84	between	between	ADP
taxlaw-2813	232	85	tax	tax	NOUN
taxlaw-2813	232	86	burdens	burden	NOUN
taxlaw-2813	232	87	and	and	CCONJ
taxlaw-2813	232	88	economic	economic	ADJ
taxlaw-2813	232	89	development	development	NOUN
taxlaw-2813	232	90	,	,	PUNCT
taxlaw-2813	232	91	they	they	PRON
taxlaw-2813	232	92	study	study	VERB
taxlaw-2813	232	93	the	the	DET
taxlaw-2813	232	94	impact	impact	NOUN
taxlaw-2813	232	95	of	of	ADP
taxlaw-2813	232	96	taxation	taxation	NOUN
taxlaw-2813	232	97	on	on	ADP
taxlaw-2813	232	98	the	the	DET
taxlaw-2813	232	99	microeconomic	microeconomic	ADJ
taxlaw-2813	232	100	level	level	NOUN
taxlaw-2813	232	101	)	)	PUNCT
taxlaw-2813	232	102	.	.	PUNCT
taxlaw-2813	233	1	more	more	ADV
taxlaw-2813	233	2	generally	generally	ADV
taxlaw-2813	233	3	,	,	PUNCT
taxlaw-2813	233	4	see	see	VERB
taxlaw-2813	233	5	richard	richard	PROPN
taxlaw-2813	233	6	teather	teather	PROPN
taxlaw-2813	233	7	,	,	PUNCT
taxlaw-2813	233	8	the	the	DET
taxlaw-2813	233	9	benefits	benefit	NOUN
taxlaw-2813	233	10	of	of	ADP
taxlaw-2813	233	11	tax	tax	NOUN
taxlaw-2813	233	12	competition	competition	NOUN
taxlaw-2813	233	13	(	(	PUNCT
taxlaw-2813	233	14	2005	2005	NUM
taxlaw-2813	233	15	)	)	PUNCT
taxlaw-2813	233	16	.	.	PUNCT
taxlaw-2813	234	1	2012	2012	NUM
taxlaw-2813	234	2	]	]	PUNCT
taxlaw-2813	234	3	cartelizing	cartelize	VERB
taxlaw-2813	234	4	taxes	taxis	NOUN
taxlaw-2813	234	5	11	11	NUM
taxlaw-2813	234	6	1960s	1960	NOUN
taxlaw-2813	234	7	and	and	CCONJ
taxlaw-2813	234	8	early	early	ADJ
taxlaw-2813	234	9	1970s	1970	NOUN
taxlaw-2813	234	10	,	,	PUNCT
taxlaw-2813	234	11	when	when	SCONJ
taxlaw-2813	234	12	marginal	marginal	ADJ
taxlaw-2813	234	13	rates	rate	NOUN
taxlaw-2813	234	14	approached	approach	VERB
taxlaw-2813	234	15	one	one	NUM
taxlaw-2813	234	16	hundred	hundred	NUM
taxlaw-2813	234	17	percent	percent	NOUN
taxlaw-2813	234	18	on	on	ADP
taxlaw-2813	234	19	some	some	DET
taxlaw-2813	234	20	forms	form	NOUN
taxlaw-2813	234	21	of	of	ADP
taxlaw-2813	234	22	investment	investment	NOUN
taxlaw-2813	234	23	income	income	NOUN
taxlaw-2813	234	24	,	,	PUNCT
taxlaw-2813	234	25	had	have	VERB
taxlaw-2813	234	26	impacts	impact	NOUN
taxlaw-2813	234	27	beyond	beyond	ADP
taxlaw-2813	234	28	inspiring	inspire	VERB
taxlaw-2813	234	29	the	the	DET
taxlaw-2813	234	30	beatles	beatle	NOUN
taxlaw-2813	234	31	’	'	PUNCT
taxlaw-2813	234	32	taxman	taxman	NOUN
taxlaw-2813	234	33	.	.	PUNCT
taxlaw-2813	235	1	36	36	NUM
taxlaw-2813	235	2	further	far	ADV
taxlaw-2813	235	3	,	,	PUNCT
taxlaw-2813	235	4	there	there	PRON
taxlaw-2813	235	5	is	be	VERB
taxlaw-2813	235	6	at	at	ADP
taxlaw-2813	235	7	least	least	ADJ
taxlaw-2813	235	8	some	some	PRON
taxlaw-2813	235	9	evidence	evidence	NOUN
taxlaw-2813	235	10	that	that	SCONJ
taxlaw-2813	235	11	at	at	ADP
taxlaw-2813	235	12	some	some	DET
taxlaw-2813	235	13	point	point	NOUN
taxlaw-2813	235	14	on	on	ADP
taxlaw-2813	235	15	the	the	DET
taxlaw-2813	235	16	tax	tax	NOUN
taxlaw-2813	235	17	scale	scale	NOUN
taxlaw-2813	235	18	,	,	PUNCT
taxlaw-2813	235	19	reducing	reduce	VERB
taxlaw-2813	235	20	rates	rate	NOUN
taxlaw-2813	235	21	increases	increase	VERB
taxlaw-2813	235	22	government	government	NOUN
taxlaw-2813	235	23	revenue	revenue	NOUN
taxlaw-2813	235	24	by	by	ADP
taxlaw-2813	235	25	both	both	PRON
taxlaw-2813	235	26	boosting	boost	VERB
taxlaw-2813	235	27	economic	economic	ADJ
taxlaw-2813	235	28	activity	activity	NOUN
taxlaw-2813	235	29	and	and	CCONJ
taxlaw-2813	235	30	reducing	reduce	VERB
taxlaw-2813	235	31	the	the	DET
taxlaw-2813	235	32	value	value	NOUN
taxlaw-2813	235	33	of	of	ADP
taxlaw-2813	235	34	investments	investment	NOUN
taxlaw-2813	235	35	in	in	ADP
taxlaw-2813	235	36	tax	tax	NOUN
taxlaw-2813	235	37	avoidance	avoidance	NOUN
taxlaw-2813	235	38	and	and	CCONJ
taxlaw-2813	235	39	tax	tax	NOUN
taxlaw-2813	235	40	evasion	evasion	NOUN
taxlaw-2813	235	41	.	.	PUNCT
taxlaw-2813	236	1	thus	thus	ADV
taxlaw-2813	236	2	,	,	PUNCT
taxlaw-2813	236	3	even	even	ADV
taxlaw-2813	236	4	if	if	SCONJ
taxlaw-2813	236	5	one	one	PRON
taxlaw-2813	236	6	focuses	focus	VERB
taxlaw-2813	236	7	entirely	entirely	ADV
taxlaw-2813	236	8	on	on	ADP
taxlaw-2813	236	9	maximizing	maximize	VERB
taxlaw-2813	236	10	government	government	NOUN
taxlaw-2813	236	11	revenues	revenue	NOUN
taxlaw-2813	236	12	,	,	PUNCT
taxlaw-2813	236	13	the	the	DET
taxlaw-2813	236	14	simple	simple	ADJ
taxlaw-2813	236	15	model	model	NOUN
taxlaw-2813	236	16	is	be	AUX
taxlaw-2813	236	17	inadequate.37	inadequate.37	VERB
taxlaw-2813	236	18	within	within	ADP
taxlaw-2813	236	19	an	an	DET
taxlaw-2813	236	20	interest	interest	NOUN
taxlaw-2813	236	21	group	group	NOUN
taxlaw-2813	236	22	framework	framework	NOUN
taxlaw-2813	236	23	,	,	PUNCT
taxlaw-2813	236	24	the	the	DET
taxlaw-2813	236	25	coalition	coalition	NOUN
taxlaw-2813	236	26	of	of	ADP
taxlaw-2813	236	27	interest	interest	NOUN
taxlaw-2813	236	28	groups	group	NOUN
taxlaw-2813	236	29	in	in	ADP
taxlaw-2813	236	30	power	power	NOUN
taxlaw-2813	236	31	will	will	AUX
taxlaw-2813	236	32	at	at	ADP
taxlaw-2813	236	33	times	time	NOUN
taxlaw-2813	236	34	have	have	VERB
taxlaw-2813	236	35	different	different	ADJ
taxlaw-2813	236	36	goals	goal	NOUN
taxlaw-2813	236	37	with	with	ADP
taxlaw-2813	236	38	respect	respect	NOUN
taxlaw-2813	236	39	to	to	ADP
taxlaw-2813	236	40	tax	tax	NOUN
taxlaw-2813	236	41	policy	policy	NOUN
taxlaw-2813	236	42	.	.	PUNCT
taxlaw-2813	237	1	for	for	ADP
taxlaw-2813	237	2	example	example	NOUN
taxlaw-2813	237	3	,	,	PUNCT
taxlaw-2813	237	4	within	within	ADP
taxlaw-2813	237	5	the	the	DET
taxlaw-2813	237	6	federal	federal	ADJ
taxlaw-2813	237	7	bureaucracy	bureaucracy	NOUN
taxlaw-2813	237	8	in	in	ADP
taxlaw-2813	237	9	the	the	DET
taxlaw-2813	237	10	united	united	PROPN
taxlaw-2813	237	11	states	states	PROPN
taxlaw-2813	237	12	,	,	PUNCT
taxlaw-2813	237	13	the	the	DET
taxlaw-2813	237	14	internal	internal	ADJ
taxlaw-2813	237	15	revenue	revenue	NOUN
taxlaw-2813	237	16	service	service	NOUN
taxlaw-2813	237	17	(	(	PUNCT
taxlaw-2813	237	18	irs	irs	PROPN
taxlaw-2813	237	19	)	)	PUNCT
taxlaw-2813	237	20	is	be	AUX
taxlaw-2813	237	21	likely	likely	ADJ
taxlaw-2813	237	22	to	to	PART
taxlaw-2813	237	23	favor	favor	VERB
taxlaw-2813	237	24	increased	increase	VERB
taxlaw-2813	237	25	enforcement	enforcement	NOUN
taxlaw-2813	237	26	powers	power	NOUN
taxlaw-2813	237	27	for	for	ADP
taxlaw-2813	237	28	the	the	DET
taxlaw-2813	237	29	irs	irs	PROPN
taxlaw-2813	237	30	,	,	PUNCT
taxlaw-2813	237	31	deficit	deficit	NOUN
taxlaw-2813	237	32	hawks	hawk	NOUN
taxlaw-2813	237	33	will	will	AUX
taxlaw-2813	237	34	worry	worry	VERB
taxlaw-2813	237	35	about	about	ADP
taxlaw-2813	237	36	ensuring	ensure	VERB
taxlaw-2813	237	37	revenues	revenue	NOUN
taxlaw-2813	237	38	are	be	AUX
taxlaw-2813	237	39	sufficient	sufficient	ADJ
taxlaw-2813	237	40	,	,	PUNCT
taxlaw-2813	237	41	and	and	CCONJ
taxlaw-2813	237	42	the	the	DET
taxlaw-2813	237	43	department	department	PROPN
taxlaw-2813	237	44	of	of	ADP
taxlaw-2813	237	45	commerce	commerce	PROPN
taxlaw-2813	237	46	may	may	AUX
taxlaw-2813	237	47	favor	favor	VERB
taxlaw-2813	237	48	increasing	increase	VERB
taxlaw-2813	237	49	tax	tax	NOUN
taxlaw-2813	237	50	incentives	incentive	NOUN
taxlaw-2813	237	51	for	for	ADP
taxlaw-2813	237	52	business	business	NOUN
taxlaw-2813	237	53	investment.38	investment.38	NOUN
taxlaw-2813	237	54	during	during	ADP
taxlaw-2813	237	55	internal	internal	ADJ
taxlaw-2813	237	56	british	british	ADJ
taxlaw-2813	237	57	government	government	NOUN
taxlaw-2813	237	58	debates	debate	NOUN
taxlaw-2813	237	59	over	over	ADP
taxlaw-2813	237	60	the	the	DET
taxlaw-2813	237	61	establishment	establishment	NOUN
taxlaw-2813	237	62	of	of	ADP
taxlaw-2813	237	63	tax	tax	NOUN
taxlaw-2813	237	64	havens	haven	NOUN
taxlaw-2813	237	65	in	in	ADP
taxlaw-2813	237	66	britain	britain	PROPN
taxlaw-2813	237	67	’s	’s	PART
taxlaw-2813	237	68	overseas	overseas	ADJ
taxlaw-2813	237	69	territories	territory	NOUN
taxlaw-2813	237	70	,	,	PUNCT
taxlaw-2813	237	71	the	the	DET
taxlaw-2813	237	72	british	british	ADJ
taxlaw-2813	237	73	treasury	treasury	PROPN
taxlaw-2813	237	74	worried	worry	VERB
taxlaw-2813	237	75	about	about	ADP
taxlaw-2813	237	76	revenue	revenue	NOUN
taxlaw-2813	237	77	losses	loss	NOUN
taxlaw-2813	237	78	,	,	PUNCT
taxlaw-2813	237	79	the	the	DET
taxlaw-2813	237	80	foreign	foreign	ADJ
taxlaw-2813	237	81	and	and	CCONJ
taxlaw-2813	237	82	colonial	colonial	ADJ
taxlaw-2813	237	83	office	office	NOUN
taxlaw-2813	237	84	about	about	ADP
taxlaw-2813	237	85	the	the	DET
taxlaw-2813	237	86	fiscal	fiscal	ADJ
taxlaw-2813	237	87	sustainability	sustainability	NOUN
taxlaw-2813	237	88	of	of	ADP
taxlaw-2813	237	89	the	the	DET
taxlaw-2813	237	90	territories	territory	NOUN
taxlaw-2813	237	91	and	and	CCONJ
taxlaw-2813	237	92	their	their	PRON
taxlaw-2813	237	93	budgetary	budgetary	ADJ
taxlaw-2813	237	94	impact	impact	NOUN
taxlaw-2813	237	95	on	on	ADP
taxlaw-2813	237	96	britain	britain	PROPN
taxlaw-2813	237	97	,	,	PUNCT
taxlaw-2813	237	98	and	and	CCONJ
taxlaw-2813	237	99	the	the	DET
taxlaw-2813	237	100	bank	bank	NOUN
taxlaw-2813	237	101	of	of	ADP
taxlaw-2813	237	102	england	england	PROPN
taxlaw-2813	237	103	about	about	ADP
taxlaw-2813	237	104	the	the	DET
taxlaw-2813	237	105	implications	implication	NOUN
taxlaw-2813	237	106	for	for	ADP
taxlaw-2813	237	107	exchange	exchange	NOUN
taxlaw-2813	237	108	control.39	control.39	NOUN
taxlaw-2813	237	109	internationally	internationally	ADV
taxlaw-2813	237	110	,	,	PUNCT
taxlaw-2813	237	111	offshore	offshore	ADJ
taxlaw-2813	237	112	financial	financial	ADJ
taxlaw-2813	237	113	centers	center	NOUN
taxlaw-2813	237	114	may	may	AUX
taxlaw-2813	237	115	be	be	AUX
taxlaw-2813	237	116	favored	favor	VERB
taxlaw-2813	237	117	for	for	ADP
taxlaw-2813	237	118	providing	provide	VERB
taxlaw-2813	237	119	competition	competition	NOUN
taxlaw-2813	237	120	in	in	ADP
taxlaw-2813	237	121	one	one	NUM
taxlaw-2813	237	122	sphere	sphere	NOUN
taxlaw-2813	237	123	even	even	ADV
taxlaw-2813	237	124	as	as	SCONJ
taxlaw-2813	237	125	they	they	PRON
taxlaw-2813	237	126	are	be	AUX
taxlaw-2813	237	127	denounced	denounce	VERB
taxlaw-2813	237	128	for	for	ADP
taxlaw-2813	237	129	providing	provide	VERB
taxlaw-2813	237	130	it	it	PRON
taxlaw-2813	237	131	in	in	ADP
taxlaw-2813	237	132	another.40	another.40	PROPN
taxlaw-2813	237	133	to	to	PART
taxlaw-2813	237	134	evaluate	evaluate	VERB
taxlaw-2813	237	135	the	the	DET
taxlaw-2813	237	136	tax	tax	NOUN
taxlaw-2813	237	137	competition	competition	NOUN
taxlaw-2813	237	138	debate	debate	NOUN
taxlaw-2813	237	139	as	as	ADP
taxlaw-2813	237	140	a	a	DET
taxlaw-2813	237	141	debate	debate	NOUN
taxlaw-2813	237	142	among	among	ADP
taxlaw-2813	237	143	interest	interest	NOUN
taxlaw-2813	237	144	groups	group	NOUN
taxlaw-2813	237	145	within	within	ADP
taxlaw-2813	237	146	and	and	CCONJ
taxlaw-2813	237	147	across	across	ADP
taxlaw-2813	237	148	nations	nation	NOUN
taxlaw-2813	237	149	,	,	PUNCT
taxlaw-2813	237	150	we	we	PRON
taxlaw-2813	237	151	must	must	AUX
taxlaw-2813	237	152	therefore	therefore	ADV
taxlaw-2813	237	153	consider	consider	VERB
taxlaw-2813	237	154	how	how	SCONJ
taxlaw-2813	237	155	different	different	ADJ
taxlaw-2813	237	156	types	type	NOUN
taxlaw-2813	237	157	of	of	ADP
taxlaw-2813	237	158	competition	competition	NOUN
taxlaw-2813	237	159	affect	affect	VERB
taxlaw-2813	237	160	different	different	ADJ
taxlaw-2813	237	161	interests	interest	NOUN
taxlaw-2813	237	162	in	in	ADP
taxlaw-2813	237	163	different	different	ADJ
taxlaw-2813	237	164	nations	nation	NOUN
taxlaw-2813	237	165	.	.	PUNCT
taxlaw-2813	238	1	helleiner	helleiner	PROPN
taxlaw-2813	238	2	’s	’s	PART
taxlaw-2813	238	3	account	account	NOUN
taxlaw-2813	238	4	of	of	ADP
taxlaw-2813	238	5	how	how	SCONJ
taxlaw-2813	238	6	u.s	u.s	PROPN
taxlaw-2813	238	7	.	.	PROPN
taxlaw-2813	238	8	financial	financial	ADJ
taxlaw-2813	238	9	industry	industry	NOUN
taxlaw-2813	238	10	interests	interest	NOUN
taxlaw-2813	238	11	fended	fend	VERB
taxlaw-2813	238	12	off	off	ADP
taxlaw-2813	238	13	aggressive	aggressive	ADJ
taxlaw-2813	238	14	measures	measure	NOUN
taxlaw-2813	238	15	sought	seek	VERB
taxlaw-2813	238	16	by	by	ADP
taxlaw-2813	238	17	continental	continental	ADJ
taxlaw-2813	238	18	european	european	ADJ
taxlaw-2813	238	19	governments	government	NOUN
taxlaw-2813	238	20	to	to	PART
taxlaw-2813	238	21	control	control	VERB
taxlaw-2813	238	22	capital	capital	NOUN
taxlaw-2813	238	23	flight	flight	NOUN
taxlaw-2813	238	24	after	after	SCONJ
taxlaw-2813	238	25	world	world	PROPN
taxlaw-2813	238	26	war	war	PROPN
taxlaw-2813	238	27	ii	ii	PROPN
taxlaw-2813	238	28	provides	provide	VERB
taxlaw-2813	238	29	a	a	DET
taxlaw-2813	238	30	clear	clear	ADJ
taxlaw-2813	238	31	example	example	NOUN
taxlaw-2813	238	32	of	of	ADP
taxlaw-2813	238	33	how	how	SCONJ
taxlaw-2813	238	34	one	one	NUM
taxlaw-2813	238	35	set	set	NOUN
taxlaw-2813	238	36	of	of	ADP
taxlaw-2813	238	37	u.s	u.s	PROPN
taxlaw-2813	238	38	.	.	PROPN
taxlaw-2813	238	39	interests	interest	NOUN
taxlaw-2813	238	40	were	be	AUX
taxlaw-2813	238	41	able	able	ADJ
taxlaw-2813	238	42	to	to	PART
taxlaw-2813	238	43	influence	influence	VERB
taxlaw-2813	238	44	the	the	DET
taxlaw-2813	238	45	overall	overall	ADJ
taxlaw-2813	238	46	u.s	u.s	PROPN
taxlaw-2813	238	47	.	.	PROPN
taxlaw-2813	238	48	position	position	NOUN
taxlaw-2813	238	49	to	to	PART
taxlaw-2813	238	50	promote	promote	VERB
taxlaw-2813	238	51	regulatory	regulatory	ADJ
taxlaw-2813	238	52	competition	competition	NOUN
taxlaw-2813	238	53	when	when	SCONJ
taxlaw-2813	238	54	it	it	PRON
taxlaw-2813	238	55	was	be	AUX
taxlaw-2813	238	56	to	to	ADP
taxlaw-2813	238	57	their	their	PRON
taxlaw-2813	238	58	advantage.41	advantage.41	NOUN
taxlaw-2813	238	59	the	the	DET
taxlaw-2813	238	60	cancellation	cancellation	NOUN
taxlaw-2813	238	61	of	of	ADP
taxlaw-2813	238	62	the	the	DET
taxlaw-2813	238	63	u.s.–netherlands	u.s.–netherlands	PROPN
taxlaw-2813	238	64	antilles	antille	NOUN
taxlaw-2813	238	65	tax	tax	NOUN
taxlaw-2813	238	66	treaty	treaty	NOUN
taxlaw-2813	238	67	in	in	ADP
taxlaw-2813	238	68	1987	1987	NUM
taxlaw-2813	238	69	provides	provide	VERB
taxlaw-2813	238	70	an	an	DET
taxlaw-2813	238	71	example	example	NOUN
taxlaw-2813	238	72	of	of	ADP
taxlaw-2813	238	73	how	how	SCONJ
taxlaw-2813	238	74	a	a	DET
taxlaw-2813	238	75	different	different	ADJ
taxlaw-2813	238	76	set	set	NOUN
taxlaw-2813	238	77	of	of	ADP
taxlaw-2813	238	78	u.s	u.s	PROPN
taxlaw-2813	238	79	.	.	PROPN
taxlaw-2813	238	80	interests	interest	NOUN
taxlaw-2813	238	81	—	—	PUNCT
taxlaw-2813	238	82	revenue	revenue	NOUN
taxlaw-2813	238	83	authorities	authority	NOUN
taxlaw-2813	238	84	and	and	CCONJ
taxlaw-2813	238	85	law	law	NOUN
taxlaw-2813	238	86	enforcement	enforcement	NOUN
taxlaw-2813	238	87	—	—	PUNCT
taxlaw-2813	238	88	were	be	AUX
taxlaw-2813	238	89	able	able	ADJ
taxlaw-2813	238	90	to	to	PART
taxlaw-2813	238	91	influence	influence	VERB
taxlaw-2813	238	92	u.s	u.s	PROPN
taxlaw-2813	238	93	.	.	PROPN
taxlaw-2813	238	94	policy	policy	NOUN
taxlaw-2813	238	95	to	to	PART
taxlaw-2813	238	96	close	close	VERB
taxlaw-2813	238	97	off	off	ADP
taxlaw-2813	238	98	a	a	DET
taxlaw-2813	238	99	potent	potent	ADJ
taxlaw-2813	238	100	channel	channel	NOUN
taxlaw-2813	238	101	for	for	ADP
taxlaw-2813	238	102	regulatory	regulatory	ADJ
taxlaw-2813	238	103	competition	competition	NOUN
taxlaw-2813	238	104	when	when	SCONJ
taxlaw-2813	238	105	the	the	DET
taxlaw-2813	238	106	costs	cost	NOUN
taxlaw-2813	238	107	to	to	ADP
taxlaw-2813	238	108	those	those	DET
taxlaw-2813	238	109	interests	interest	NOUN
taxlaw-2813	238	110	became	become	VERB
taxlaw-2813	238	111	too	too	ADV
taxlaw-2813	238	112	high.42	high.42	X
taxlaw-2813	238	113	36	36	NUM
taxlaw-2813	238	114	see	see	VERB
taxlaw-2813	238	115	martin	martin	PROPN
taxlaw-2813	238	116	daunton	daunton	PROPN
taxlaw-2813	238	117	,	,	PUNCT
taxlaw-2813	238	118	just	just	ADV
taxlaw-2813	238	119	taxes	taxis	NOUN
taxlaw-2813	238	120	:	:	PUNCT
taxlaw-2813	238	121	the	the	DET
taxlaw-2813	238	122	politics	politic	NOUN
taxlaw-2813	238	123	of	of	ADP
taxlaw-2813	238	124	taxation	taxation	NOUN
taxlaw-2813	238	125	in	in	ADP
taxlaw-2813	238	126	britain	britain	PROPN
taxlaw-2813	238	127	1914–1979	1914–1979	NUM
taxlaw-2813	238	128	(	(	PUNCT
taxlaw-2813	238	129	2007	2007	NUM
taxlaw-2813	238	130	)	)	PUNCT
taxlaw-2813	238	131	.	.	PUNCT
taxlaw-2813	239	1	taxation	taxation	NOUN
taxlaw-2813	239	2	was	be	AUX
taxlaw-2813	239	3	also	also	ADV
taxlaw-2813	239	4	high	high	ADJ
taxlaw-2813	239	5	in	in	ADP
taxlaw-2813	239	6	the	the	DET
taxlaw-2813	239	7	united	united	PROPN
taxlaw-2813	239	8	states	states	PROPN
taxlaw-2813	239	9	,	,	PUNCT
taxlaw-2813	239	10	where	where	SCONJ
taxlaw-2813	239	11	marginal	marginal	ADJ
taxlaw-2813	239	12	rates	rate	NOUN
taxlaw-2813	239	13	for	for	ADP
taxlaw-2813	239	14	high	high	ADJ
taxlaw-2813	239	15	-	-	PUNCT
taxlaw-2813	239	16	income	income	NOUN
taxlaw-2813	239	17	earners	earner	NOUN
taxlaw-2813	239	18	rose	rise	VERB
taxlaw-2813	239	19	to	to	ADP
taxlaw-2813	239	20	ninety	ninety	NUM
taxlaw-2813	239	21	-	-	PUNCT
taxlaw-2813	239	22	one	one	NUM
taxlaw-2813	239	23	percent	percent	NOUN
taxlaw-2813	239	24	during	during	ADP
taxlaw-2813	239	25	the	the	DET
taxlaw-2813	239	26	1960s	1960s	NUM
taxlaw-2813	239	27	.	.	PUNCT
taxlaw-2813	240	1	thomas	thomas	PROPN
taxlaw-2813	240	2	piketty	piketty	PROPN
taxlaw-2813	240	3	&	&	CCONJ
taxlaw-2813	240	4	emmanuel	emmanuel	PROPN
taxlaw-2813	240	5	saez	saez	PROPN
taxlaw-2813	240	6	,	,	PUNCT
taxlaw-2813	240	7	how	how	SCONJ
taxlaw-2813	240	8	progressive	progressive	ADJ
taxlaw-2813	240	9	is	be	AUX
taxlaw-2813	240	10	the	the	DET
taxlaw-2813	240	11	u.s	u.s	PROPN
taxlaw-2813	240	12	.	.	PROPN
taxlaw-2813	240	13	federal	federal	ADJ
taxlaw-2813	240	14	income	income	NOUN
taxlaw-2813	240	15	tax	tax	NOUN
taxlaw-2813	240	16	system	system	NOUN
taxlaw-2813	240	17	?	?	PUNCT
taxlaw-2813	241	1	a	a	DET
taxlaw-2813	241	2	historical	historical	ADJ
taxlaw-2813	241	3	and	and	CCONJ
taxlaw-2813	241	4	international	international	ADJ
taxlaw-2813	241	5	perspective	perspective	NOUN
taxlaw-2813	241	6	,	,	PUNCT
taxlaw-2813	241	7	21	21	NUM
taxlaw-2813	241	8	j.	j.	PROPN
taxlaw-2813	241	9	econ	econ	PROPN
taxlaw-2813	241	10	.	.	PUNCT
taxlaw-2813	242	1	persp	persp	PROPN
taxlaw-2813	242	2	.	.	PUNCT
taxlaw-2813	243	1	3	3	NUM
taxlaw-2813	243	2	,	,	PUNCT
taxlaw-2813	243	3	13	13	NUM
taxlaw-2813	243	4	(	(	PUNCT
taxlaw-2813	243	5	2007	2007	NUM
taxlaw-2813	243	6	)	)	PUNCT
taxlaw-2813	243	7	.	.	PUNCT
taxlaw-2813	244	1	37	37	NUM
taxlaw-2813	245	1	whether	whether	SCONJ
taxlaw-2813	245	2	cutting	cut	VERB
taxlaw-2813	245	3	current	current	ADJ
taxlaw-2813	245	4	u.s	u.s	PROPN
taxlaw-2813	245	5	.	.	PROPN
taxlaw-2813	245	6	or	or	CCONJ
taxlaw-2813	245	7	french	french	ADJ
taxlaw-2813	245	8	income	income	NOUN
taxlaw-2813	245	9	tax	tax	NOUN
taxlaw-2813	245	10	rates	rate	NOUN
taxlaw-2813	245	11	would	would	AUX
taxlaw-2813	245	12	increase	increase	VERB
taxlaw-2813	245	13	welfare	welfare	NOUN
taxlaw-2813	245	14	is	be	AUX
taxlaw-2813	245	15	a	a	DET
taxlaw-2813	245	16	hotly	hotly	ADV
taxlaw-2813	245	17	debated	debate	VERB
taxlaw-2813	245	18	question	question	NOUN
taxlaw-2813	245	19	beyond	beyond	ADP
taxlaw-2813	245	20	the	the	DET
taxlaw-2813	245	21	scope	scope	NOUN
taxlaw-2813	245	22	of	of	ADP
taxlaw-2813	245	23	this	this	DET
taxlaw-2813	245	24	paper	paper	NOUN
taxlaw-2813	245	25	.	.	PUNCT
taxlaw-2813	246	1	38	38	NUM
taxlaw-2813	246	2	this	this	PRON
taxlaw-2813	246	3	can	can	AUX
taxlaw-2813	246	4	be	be	AUX
taxlaw-2813	246	5	seen	see	VERB
taxlaw-2813	246	6	in	in	ADP
taxlaw-2813	246	7	the	the	DET
taxlaw-2813	246	8	debate	debate	NOUN
taxlaw-2813	246	9	over	over	ADP
taxlaw-2813	246	10	tax	tax	NOUN
taxlaw-2813	246	11	amnesties	amnesty	NOUN
taxlaw-2813	246	12	to	to	PART
taxlaw-2813	246	13	encourage	encourage	VERB
taxlaw-2813	246	14	repatriation	repatriation	NOUN
taxlaw-2813	246	15	of	of	ADP
taxlaw-2813	246	16	overseas	overseas	ADJ
taxlaw-2813	246	17	profits	profit	NOUN
taxlaw-2813	246	18	.	.	PUNCT
taxlaw-2813	247	1	see	see	VERB
taxlaw-2813	247	2	craig	craig	PROPN
taxlaw-2813	247	3	m.	m.	PROPN
taxlaw-2813	247	4	boise	boise	PROPN
taxlaw-2813	247	5	,	,	PUNCT
taxlaw-2813	247	6	breaking	break	VERB
taxlaw-2813	247	7	open	open	ADJ
taxlaw-2813	247	8	offshore	offshore	ADJ
taxlaw-2813	247	9	piggybanks	piggybank	NOUN
taxlaw-2813	247	10	:	:	PUNCT
taxlaw-2813	247	11	deferral	deferral	ADJ
taxlaw-2813	247	12	and	and	CCONJ
taxlaw-2813	247	13	the	the	DET
taxlaw-2813	247	14	utility	utility	NOUN
taxlaw-2813	247	15	of	of	ADP
taxlaw-2813	247	16	amnesty	amnesty	NOUN
taxlaw-2813	247	17	,	,	PUNCT
taxlaw-2813	247	18	14	14	NUM
taxlaw-2813	247	19	geo	geo	PROPN
taxlaw-2813	247	20	.	.	PROPN
taxlaw-2813	247	21	mason	mason	PROPN
taxlaw-2813	247	22	l.	l.	PROPN
taxlaw-2813	247	23	rev	rev	PROPN
taxlaw-2813	247	24	.	.	PROPN
taxlaw-2813	247	25	667	667	NUM
taxlaw-2813	247	26	(	(	PUNCT
taxlaw-2813	247	27	2007	2007	NUM
taxlaw-2813	247	28	)	)	PUNCT
taxlaw-2813	247	29	(	(	PUNCT
taxlaw-2813	247	30	discussing	discuss	VERB
taxlaw-2813	247	31	debate	debate	NOUN
taxlaw-2813	247	32	over	over	ADP
taxlaw-2813	247	33	encouraging	encouraging	ADJ
taxlaw-2813	247	34	repatriation	repatriation	NOUN
taxlaw-2813	247	35	of	of	ADP
taxlaw-2813	247	36	overseas	overseas	ADJ
taxlaw-2813	247	37	profits	profit	NOUN
taxlaw-2813	247	38	)	)	PUNCT
taxlaw-2813	247	39	.	.	PUNCT
taxlaw-2813	248	1	39	39	NUM
taxlaw-2813	248	2	see	see	VERB
taxlaw-2813	248	3	,	,	PUNCT
taxlaw-2813	248	4	e.g.	e.g.	ADV
taxlaw-2813	248	5	,	,	PUNCT
taxlaw-2813	248	6	tax	tax	NOUN
taxlaw-2813	248	7	havens	haven	NOUN
taxlaw-2813	248	8	and	and	CCONJ
taxlaw-2813	248	9	tax	tax	NOUN
taxlaw-2813	248	10	concessions	concession	NOUN
taxlaw-2813	248	11	,	,	PUNCT
taxlaw-2813	248	12	note	note	NOUN
taxlaw-2813	248	13	of	of	ADP
taxlaw-2813	248	14	a	a	DET
taxlaw-2813	248	15	meeting	meeting	NOUN
taxlaw-2813	248	16	held	hold	VERB
taxlaw-2813	248	17	in	in	ADP
taxlaw-2813	248	18	the	the	DET
taxlaw-2813	248	19	foreign	foreign	ADJ
taxlaw-2813	248	20	and	and	CCONJ
taxlaw-2813	248	21	commonwealth	commonwealth	NOUN
taxlaw-2813	248	22	office	office	PROPN
taxlaw-2813	248	23	(	(	PUNCT
taxlaw-2813	248	24	march	march	PROPN
taxlaw-2813	248	25	25	25	NUM
taxlaw-2813	248	26	,	,	PUNCT
taxlaw-2813	248	27	1969	1969	NUM
taxlaw-2813	248	28	)	)	PUNCT
taxlaw-2813	248	29	(	(	PUNCT
taxlaw-2813	248	30	on	on	ADP
taxlaw-2813	248	31	file	file	NOUN
taxlaw-2813	248	32	at	at	ADP
taxlaw-2813	248	33	the	the	DET
taxlaw-2813	248	34	british	british	ADJ
taxlaw-2813	248	35	national	national	ADJ
taxlaw-2813	248	36	archives	archive	NOUN
taxlaw-2813	248	37	,	,	PUNCT
taxlaw-2813	248	38	file	file	VERB
taxlaw-2813	248	39	fco	fco	PROPN
taxlaw-2813	248	40	59/533	59/533	NUM
taxlaw-2813	248	41	)	)	PUNCT
taxlaw-2813	248	42	(	(	PUNCT
taxlaw-2813	248	43	discussing	discuss	VERB
taxlaw-2813	248	44	concerns	concern	NOUN
taxlaw-2813	248	45	of	of	ADP
taxlaw-2813	248	46	various	various	ADJ
taxlaw-2813	248	47	british	british	ADJ
taxlaw-2813	248	48	government	government	NOUN
taxlaw-2813	248	49	offices	office	NOUN
taxlaw-2813	248	50	over	over	ADP
taxlaw-2813	248	51	the	the	DET
taxlaw-2813	248	52	rise	rise	NOUN
taxlaw-2813	248	53	of	of	ADP
taxlaw-2813	248	54	tax	tax	NOUN
taxlaw-2813	248	55	havens	haven	NOUN
taxlaw-2813	248	56	in	in	ADP
taxlaw-2813	248	57	dependent	dependent	ADJ
taxlaw-2813	248	58	territories	territory	NOUN
taxlaw-2813	248	59	)	)	PUNCT
taxlaw-2813	248	60	.	.	PUNCT
taxlaw-2813	249	1	40	40	NUM
taxlaw-2813	249	2	see	see	VERB
taxlaw-2813	249	3	andrew	andrew	PROPN
taxlaw-2813	249	4	p.	p.	PROPN
taxlaw-2813	249	5	morriss	morriss	PROPN
taxlaw-2813	249	6	,	,	PUNCT
taxlaw-2813	249	7	changing	change	VERB
taxlaw-2813	249	8	the	the	DET
taxlaw-2813	249	9	rules	rule	NOUN
taxlaw-2813	249	10	of	of	ADP
taxlaw-2813	249	11	the	the	DET
taxlaw-2813	249	12	game	game	NOUN
taxlaw-2813	249	13	:	:	PUNCT
taxlaw-2813	249	14	offshore	offshore	ADJ
taxlaw-2813	249	15	financial	financial	ADJ
taxlaw-2813	249	16	centers	center	NOUN
taxlaw-2813	249	17	,	,	PUNCT
taxlaw-2813	249	18	regulatory	regulatory	ADJ
taxlaw-2813	249	19	competition	competition	NOUN
taxlaw-2813	249	20	&	&	CCONJ
taxlaw-2813	249	21	financial	financial	ADJ
taxlaw-2813	249	22	crises	crisis	NOUN
taxlaw-2813	249	23	,	,	PUNCT
taxlaw-2813	249	24	15	15	NUM
taxlaw-2813	249	25	nexus	nexus	NOUN
taxlaw-2813	249	26	15	15	NUM
taxlaw-2813	249	27	,	,	PUNCT
taxlaw-2813	249	28	17–18	17–18	NUM
taxlaw-2813	249	29	(	(	PUNCT
taxlaw-2813	249	30	2010	2010	NUM
taxlaw-2813	249	31	)	)	PUNCT
taxlaw-2813	249	32	(	(	PUNCT
taxlaw-2813	249	33	describing	describe	VERB
taxlaw-2813	249	34	competition	competition	NOUN
taxlaw-2813	249	35	in	in	ADP
taxlaw-2813	249	36	insurance	insurance	NOUN
taxlaw-2813	249	37	)	)	PUNCT
taxlaw-2813	249	38	;	;	PUNCT
taxlaw-2813	249	39	craig	craig	PROPN
taxlaw-2813	249	40	m.	m.	PROPN
taxlaw-2813	249	41	boise	boise	PROPN
taxlaw-2813	249	42	&	&	CCONJ
taxlaw-2813	249	43	andrew	andrew	PROPN
taxlaw-2813	249	44	p.	p.	PROPN
taxlaw-2813	249	45	morriss	morriss	PROPN
taxlaw-2813	249	46	,	,	PUNCT
taxlaw-2813	249	47	change	change	NOUN
taxlaw-2813	249	48	,	,	PUNCT
taxlaw-2813	249	49	dependency	dependency	NOUN
taxlaw-2813	249	50	,	,	PUNCT
taxlaw-2813	249	51	and	and	CCONJ
taxlaw-2813	249	52	regime	regime	NOUN
taxlaw-2813	249	53	plasticity	plasticity	NOUN
taxlaw-2813	249	54	in	in	ADP
taxlaw-2813	249	55	offshore	offshore	ADJ
taxlaw-2813	249	56	financial	financial	ADJ
taxlaw-2813	249	57	intermediation	intermediation	NOUN
taxlaw-2813	249	58	:	:	PUNCT
taxlaw-2813	249	59	the	the	DET
taxlaw-2813	249	60	saga	saga	NOUN
taxlaw-2813	249	61	of	of	ADP
taxlaw-2813	249	62	the	the	DET
taxlaw-2813	249	63	netherlands	netherlands	PROPN
taxlaw-2813	249	64	antilles	antilles	PROPN
taxlaw-2813	249	65	,	,	PUNCT
taxlaw-2813	249	66	45	45	NUM
taxlaw-2813	249	67	tex	tex	PROPN
taxlaw-2813	249	68	.	.	PROPN
taxlaw-2813	249	69	int’l	int’l	PROPN
taxlaw-2813	249	70	l.	l.	PROPN
taxlaw-2813	249	71	j.	j.	PROPN
taxlaw-2813	249	72	377	377	NUM
taxlaw-2813	249	73	,	,	PUNCT
taxlaw-2813	249	74	409–414	409–414	NUM
taxlaw-2813	249	75	(	(	PUNCT
taxlaw-2813	249	76	2009	2009	NUM
taxlaw-2813	249	77	)	)	PUNCT
taxlaw-2813	249	78	(	(	PUNCT
taxlaw-2813	249	79	describing	describe	VERB
taxlaw-2813	249	80	official	official	ADJ
taxlaw-2813	249	81	encouragement	encouragement	NOUN
taxlaw-2813	249	82	of	of	ADP
taxlaw-2813	249	83	firms	firm	NOUN
taxlaw-2813	249	84	’	'	PUNCT
taxlaw-2813	249	85	use	use	NOUN
taxlaw-2813	249	86	of	of	ADP
taxlaw-2813	249	87	offshore	offshore	ADJ
taxlaw-2813	249	88	vehicles	vehicle	NOUN
taxlaw-2813	249	89	to	to	PART
taxlaw-2813	249	90	access	access	VERB
taxlaw-2813	249	91	the	the	DET
taxlaw-2813	249	92	eurodollar	eurodollar	PROPN
taxlaw-2813	249	93	market	market	NOUN
taxlaw-2813	249	94	)	)	PUNCT
taxlaw-2813	249	95	;	;	PUNCT
taxlaw-2813	249	96	i	i	PRON
taxlaw-2813	249	97	d.	d.	PROPN
taxlaw-2813	249	98	at	at	ADP
taxlaw-2813	249	99	419–426	419–426	NUM
taxlaw-2813	249	100	(	(	PUNCT
taxlaw-2813	249	101	describing	describe	VERB
taxlaw-2813	249	102	attacks	attack	NOUN
taxlaw-2813	249	103	on	on	ADP
taxlaw-2813	249	104	offshore	offshore	ADJ
taxlaw-2813	249	105	sector	sector	NOUN
taxlaw-2813	249	106	in	in	ADP
taxlaw-2813	249	107	1970s	1970	NOUN
taxlaw-2813	249	108	over	over	ADP
taxlaw-2813	249	109	tax	tax	NOUN
taxlaw-2813	249	110	competition	competition	NOUN
taxlaw-2813	249	111	)	)	PUNCT
taxlaw-2813	249	112	.	.	PUNCT
taxlaw-2813	250	1	41	41	NUM
taxlaw-2813	250	2	eric	eric	PROPN
taxlaw-2813	250	3	helleiner	helleiner	PROPN
taxlaw-2813	250	4	,	,	PUNCT
taxlaw-2813	250	5	states	state	NOUN
taxlaw-2813	250	6	and	and	CCONJ
taxlaw-2813	250	7	the	the	DET
taxlaw-2813	250	8	reemergence	reemergence	NOUN
taxlaw-2813	250	9	of	of	ADP
taxlaw-2813	250	10	global	global	ADJ
taxlaw-2813	250	11	finance	finance	NOUN
taxlaw-2813	250	12	:	:	PUNCT
taxlaw-2813	250	13	from	from	ADP
taxlaw-2813	250	14	bretton	bretton	PROPN
taxlaw-2813	250	15	woods	wood	NOUN
taxlaw-2813	250	16	to	to	ADP
taxlaw-2813	250	17	the	the	DET
taxlaw-2813	250	18	1990s	1990	NOUN
taxlaw-2813	250	19	,	,	PUNCT
taxlaw-2813	250	20	at	at	ADP
taxlaw-2813	250	21	56–58	56–58	NUM
taxlaw-2813	250	22	(	(	PUNCT
taxlaw-2813	250	23	1994	1994	NUM
taxlaw-2813	250	24	)	)	PUNCT
taxlaw-2813	250	25	.	.	PUNCT
taxlaw-2813	251	1	42	42	NUM
taxlaw-2813	251	2	boise	boise	PROPN
taxlaw-2813	251	3	&	&	CCONJ
taxlaw-2813	251	4	morriss	morriss	PROPN
taxlaw-2813	251	5	,	,	PUNCT
taxlaw-2813	251	6	supra	supra	PROPN
taxlaw-2813	251	7	note	note	PROPN
taxlaw-2813	251	8	40	40	NUM
taxlaw-2813	251	9	,	,	PUNCT
taxlaw-2813	251	10	at	at	ADP
taxlaw-2813	251	11	419–26	419–26	NOUN
taxlaw-2813	251	12	.	.	PUNCT
taxlaw-2813	251	13	12	12	NUM
taxlaw-2813	251	14	columbia	columbia	PROPN
taxlaw-2813	251	15	journal	journal	PROPN
taxlaw-2813	251	16	of	of	ADP
taxlaw-2813	251	17	tax	tax	NOUN
taxlaw-2813	251	18	law	law	NOUN
taxlaw-2813	251	19	[	[	X
taxlaw-2813	251	20	vol.4:1	vol.4:1	VERB
taxlaw-2813	251	21	further	far	ADV
taxlaw-2813	251	22	,	,	PUNCT
taxlaw-2813	251	23	discussions	discussion	NOUN
taxlaw-2813	251	24	of	of	ADP
taxlaw-2813	251	25	“	"	PUNCT
taxlaw-2813	251	26	tax	tax	NOUN
taxlaw-2813	251	27	competition	competition	NOUN
taxlaw-2813	251	28	”	"	PUNCT
taxlaw-2813	251	29	are	be	AUX
taxlaw-2813	251	30	often	often	ADV
taxlaw-2813	251	31	framed	frame	VERB
taxlaw-2813	251	32	as	as	SCONJ
taxlaw-2813	251	33	if	if	SCONJ
taxlaw-2813	251	34	the	the	DET
taxlaw-2813	251	35	issue	issue	NOUN
taxlaw-2813	251	36	were	be	AUX
taxlaw-2813	251	37	about	about	ADP
taxlaw-2813	251	38	settling	settle	VERB
taxlaw-2813	251	39	the	the	DET
taxlaw-2813	251	40	rules	rule	NOUN
taxlaw-2813	251	41	governing	govern	VERB
taxlaw-2813	251	42	a	a	DET
taxlaw-2813	251	43	sporting	sporting	NOUN
taxlaw-2813	251	44	event	event	NOUN
taxlaw-2813	251	45	.	.	PUNCT
taxlaw-2813	252	1	in	in	ADP
taxlaw-2813	252	2	essence	essence	NOUN
taxlaw-2813	252	3	,	,	PUNCT
taxlaw-2813	252	4	these	these	DET
taxlaw-2813	252	5	discussions	discussion	NOUN
taxlaw-2813	252	6	proceed	proceed	VERB
taxlaw-2813	252	7	as	as	SCONJ
taxlaw-2813	252	8	if	if	SCONJ
taxlaw-2813	252	9	the	the	DET
taxlaw-2813	252	10	problem	problem	NOUN
taxlaw-2813	252	11	were	be	AUX
taxlaw-2813	252	12	akin	akin	ADJ
taxlaw-2813	252	13	to	to	ADP
taxlaw-2813	252	14	deciding	decide	VERB
taxlaw-2813	252	15	how	how	SCONJ
taxlaw-2813	252	16	to	to	PART
taxlaw-2813	252	17	handle	handle	VERB
taxlaw-2813	252	18	the	the	DET
taxlaw-2813	252	19	differences	difference	NOUN
taxlaw-2813	252	20	between	between	ADP
taxlaw-2813	252	21	the	the	DET
taxlaw-2813	252	22	two	two	NUM
taxlaw-2813	252	23	u.s	u.s	PROPN
taxlaw-2813	252	24	.	.	PROPN
taxlaw-2813	252	25	baseball	baseball	NOUN
taxlaw-2813	252	26	leagues	league	NOUN
taxlaw-2813	252	27	,	,	PUNCT
taxlaw-2813	252	28	the	the	DET
taxlaw-2813	252	29	national	national	PROPN
taxlaw-2813	252	30	league	league	PROPN
taxlaw-2813	252	31	and	and	CCONJ
taxlaw-2813	252	32	american	american	PROPN
taxlaw-2813	252	33	league	league	PROPN
taxlaw-2813	252	34	,	,	PUNCT
taxlaw-2813	252	35	over	over	ADP
taxlaw-2813	252	36	the	the	DET
taxlaw-2813	252	37	designated	designate	VERB
taxlaw-2813	252	38	hitter	hitter	NOUN
taxlaw-2813	252	39	rule	rule	NOUN
taxlaw-2813	252	40	in	in	ADP
taxlaw-2813	252	41	scheduling	schedule	VERB
taxlaw-2813	252	42	inter	inter	ADJ
taxlaw-2813	252	43	-	-	ADJ
taxlaw-2813	252	44	league	league	ADJ
taxlaw-2813	252	45	play.43	play.43	NOUN
taxlaw-2813	252	46	(	(	PUNCT
taxlaw-2813	252	47	the	the	DET
taxlaw-2813	252	48	american	american	PROPN
taxlaw-2813	252	49	league	league	PROPN
taxlaw-2813	252	50	has	have	VERB
taxlaw-2813	252	51	the	the	DET
taxlaw-2813	252	52	rule	rule	NOUN
taxlaw-2813	252	53	;	;	PUNCT
taxlaw-2813	252	54	the	the	DET
taxlaw-2813	252	55	national	national	PROPN
taxlaw-2813	252	56	league	league	PROPN
taxlaw-2813	252	57	does	do	VERB
taxlaw-2813	252	58	not	not	PART
taxlaw-2813	252	59	.	.	PUNCT
taxlaw-2813	252	60	)	)	PUNCT
taxlaw-2813	253	1	playing	play	VERB
taxlaw-2813	253	2	a	a	DET
taxlaw-2813	253	3	game	game	NOUN
taxlaw-2813	253	4	is	be	AUX
taxlaw-2813	253	5	impossible	impossible	ADJ
taxlaw-2813	253	6	without	without	ADP
taxlaw-2813	253	7	knowing	know	VERB
taxlaw-2813	253	8	whether	whether	SCONJ
taxlaw-2813	253	9	the	the	DET
taxlaw-2813	253	10	rule	rule	NOUN
taxlaw-2813	253	11	applies	apply	VERB
taxlaw-2813	253	12	or	or	CCONJ
taxlaw-2813	253	13	not	not	PART
taxlaw-2813	253	14	.	.	PUNCT
taxlaw-2813	254	1	some	some	DET
taxlaw-2813	254	2	mechanism	mechanism	NOUN
taxlaw-2813	254	3	must	must	AUX
taxlaw-2813	254	4	be	be	AUX
taxlaw-2813	254	5	chosen	choose	VERB
taxlaw-2813	254	6	to	to	PART
taxlaw-2813	254	7	resolve	resolve	VERB
taxlaw-2813	254	8	the	the	DET
taxlaw-2813	254	9	particular	particular	ADJ
taxlaw-2813	254	10	question	question	NOUN
taxlaw-2813	254	11	,	,	PUNCT
taxlaw-2813	254	12	but	but	CCONJ
taxlaw-2813	254	13	there	there	PRON
taxlaw-2813	254	14	is	be	VERB
taxlaw-2813	254	15	broad	broad	ADJ
taxlaw-2813	254	16	agreement	agreement	NOUN
taxlaw-2813	254	17	on	on	ADP
taxlaw-2813	254	18	the	the	DET
taxlaw-2813	254	19	rules	rule	NOUN
taxlaw-2813	254	20	of	of	ADP
taxlaw-2813	254	21	baseball	baseball	NOUN
taxlaw-2813	254	22	with	with	ADP
taxlaw-2813	254	23	a	a	DET
taxlaw-2813	254	24	small	small	ADJ
taxlaw-2813	254	25	number	number	NOUN
taxlaw-2813	254	26	of	of	ADP
taxlaw-2813	254	27	differences	difference	NOUN
taxlaw-2813	254	28	in	in	ADP
taxlaw-2813	254	29	rules	rule	NOUN
taxlaw-2813	254	30	to	to	PART
taxlaw-2813	254	31	be	be	AUX
taxlaw-2813	254	32	resolved	resolve	VERB
taxlaw-2813	254	33	.	.	PUNCT
taxlaw-2813	255	1	regulatory	regulatory	ADJ
taxlaw-2813	255	2	competition	competition	NOUN
taxlaw-2813	255	3	among	among	ADP
taxlaw-2813	255	4	nations	nation	NOUN
taxlaw-2813	255	5	is	be	AUX
taxlaw-2813	255	6	much	much	ADV
taxlaw-2813	255	7	more	more	ADV
taxlaw-2813	255	8	complex	complex	ADJ
taxlaw-2813	255	9	.	.	PUNCT
taxlaw-2813	256	1	a	a	DET
taxlaw-2813	256	2	better	well	ADJ
taxlaw-2813	256	3	analogy	analogy	NOUN
taxlaw-2813	256	4	for	for	ADP
taxlaw-2813	256	5	tax	tax	NOUN
taxlaw-2813	256	6	issues	issue	NOUN
taxlaw-2813	256	7	than	than	ADP
taxlaw-2813	256	8	the	the	DET
taxlaw-2813	256	9	problem	problem	NOUN
taxlaw-2813	256	10	of	of	ADP
taxlaw-2813	256	11	resolving	resolve	VERB
taxlaw-2813	256	12	the	the	DET
taxlaw-2813	256	13	baseball	baseball	NOUN
taxlaw-2813	256	14	leagues	league	NOUN
taxlaw-2813	256	15	’	'	PUNCT
taxlaw-2813	256	16	differences	difference	NOUN
taxlaw-2813	256	17	over	over	ADP
taxlaw-2813	256	18	the	the	DET
taxlaw-2813	256	19	designated	designate	VERB
taxlaw-2813	256	20	hitter	hitter	NOUN
taxlaw-2813	256	21	rule	rule	NOUN
taxlaw-2813	256	22	would	would	AUX
taxlaw-2813	256	23	be	be	AUX
taxlaw-2813	256	24	imagining	imagine	VERB
taxlaw-2813	256	25	negotiations	negotiation	NOUN
taxlaw-2813	256	26	between	between	ADP
taxlaw-2813	256	27	spain	spain	PROPN
taxlaw-2813	256	28	’s	’s	PART
taxlaw-2813	256	29	europa	europa	PROPN
taxlaw-2813	256	30	soccer	soccer	PROPN
taxlaw-2813	256	31	league	league	PROPN
taxlaw-2813	256	32	and	and	CCONJ
taxlaw-2813	256	33	the	the	DET
taxlaw-2813	256	34	u.s.–canadian	u.s.–canadian	ADJ
taxlaw-2813	256	35	national	national	ADJ
taxlaw-2813	256	36	hockey	hockey	NOUN
taxlaw-2813	256	37	league	league	PROPN
taxlaw-2813	256	38	over	over	ADP
taxlaw-2813	256	39	how	how	SCONJ
taxlaw-2813	256	40	to	to	PART
taxlaw-2813	256	41	play	play	VERB
taxlaw-2813	256	42	a	a	DET
taxlaw-2813	256	43	“	"	PUNCT
taxlaw-2813	256	44	fair	fair	ADJ
taxlaw-2813	256	45	”	"	PUNCT
taxlaw-2813	256	46	contest	contest	NOUN
taxlaw-2813	256	47	between	between	ADP
taxlaw-2813	256	48	the	the	DET
taxlaw-2813	256	49	two	two	NUM
taxlaw-2813	256	50	league	league	NOUN
taxlaw-2813	256	51	champions	champion	NOUN
taxlaw-2813	256	52	.	.	PUNCT
taxlaw-2813	257	1	both	both	DET
taxlaw-2813	257	2	leagues	league	NOUN
taxlaw-2813	257	3	run	run	VERB
taxlaw-2813	257	4	organized	organized	ADJ
taxlaw-2813	257	5	sporting	sporting	NOUN
taxlaw-2813	257	6	events	event	NOUN
taxlaw-2813	257	7	but	but	CCONJ
taxlaw-2813	257	8	they	they	PRON
taxlaw-2813	257	9	are	be	AUX
taxlaw-2813	257	10	not	not	PART
taxlaw-2813	257	11	playing	play	VERB
taxlaw-2813	257	12	the	the	DET
taxlaw-2813	257	13	same	same	ADJ
taxlaw-2813	257	14	game	game	NOUN
taxlaw-2813	257	15	,	,	PUNCT
taxlaw-2813	257	16	differing	differ	VERB
taxlaw-2813	257	17	on	on	ADP
taxlaw-2813	257	18	how	how	SCONJ
taxlaw-2813	257	19	to	to	PART
taxlaw-2813	257	20	measure	measure	VERB
taxlaw-2813	257	21	success	success	NOUN
taxlaw-2813	257	22	,	,	PUNCT
taxlaw-2813	257	23	the	the	DET
taxlaw-2813	257	24	type	type	NOUN
taxlaw-2813	257	25	of	of	ADP
taxlaw-2813	257	26	playing	play	VERB
taxlaw-2813	257	27	field	field	NOUN
taxlaw-2813	257	28	,	,	PUNCT
taxlaw-2813	257	29	the	the	DET
taxlaw-2813	257	30	legitimate	legitimate	ADJ
taxlaw-2813	257	31	methods	method	NOUN
taxlaw-2813	257	32	of	of	ADP
taxlaw-2813	257	33	play	play	NOUN
taxlaw-2813	257	34	,	,	PUNCT
taxlaw-2813	257	35	and	and	CCONJ
taxlaw-2813	257	36	so	so	ADV
taxlaw-2813	257	37	on	on	ADV
taxlaw-2813	257	38	.	.	PUNCT
taxlaw-2813	258	1	similarly	similarly	ADV
taxlaw-2813	258	2	,	,	PUNCT
taxlaw-2813	258	3	nations	nation	NOUN
taxlaw-2813	258	4	play	play	VERB
taxlaw-2813	258	5	quite	quite	ADV
taxlaw-2813	258	6	different	different	ADJ
taxlaw-2813	258	7	“	"	PUNCT
taxlaw-2813	258	8	games	game	NOUN
taxlaw-2813	258	9	”	"	PUNCT
taxlaw-2813	258	10	in	in	ADP
taxlaw-2813	258	11	their	their	PRON
taxlaw-2813	258	12	tax	tax	NOUN
taxlaw-2813	258	13	policies	policy	NOUN
taxlaw-2813	258	14	.	.	PUNCT
taxlaw-2813	259	1	some	some	PRON
taxlaw-2813	259	2	are	be	AUX
taxlaw-2813	259	3	attempting	attempt	VERB
taxlaw-2813	259	4	to	to	PART
taxlaw-2813	259	5	attract	attract	VERB
taxlaw-2813	259	6	investment	investment	NOUN
taxlaw-2813	259	7	to	to	ADP
taxlaw-2813	259	8	locations	location	NOUN
taxlaw-2813	259	9	lacking	lack	VERB
taxlaw-2813	259	10	resources	resource	NOUN
taxlaw-2813	259	11	;	;	PUNCT
taxlaw-2813	259	12	others	other	NOUN
taxlaw-2813	259	13	seek	seek	VERB
taxlaw-2813	259	14	to	to	PART
taxlaw-2813	259	15	capitalize	capitalize	VERB
taxlaw-2813	259	16	on	on	ADP
taxlaw-2813	259	17	the	the	DET
taxlaw-2813	259	18	value	value	NOUN
taxlaw-2813	259	19	of	of	ADP
taxlaw-2813	259	20	their	their	PRON
taxlaw-2813	259	21	national	national	ADJ
taxlaw-2813	259	22	advantages	advantage	NOUN
taxlaw-2813	259	23	.	.	PUNCT
taxlaw-2813	260	1	even	even	ADV
taxlaw-2813	260	2	within	within	ADP
taxlaw-2813	260	3	the	the	DET
taxlaw-2813	260	4	confines	confine	NOUN
taxlaw-2813	260	5	of	of	ADP
taxlaw-2813	260	6	public	public	ADJ
taxlaw-2813	260	7	finance	finance	NOUN
taxlaw-2813	260	8	theory	theory	NOUN
taxlaw-2813	260	9	,	,	PUNCT
taxlaw-2813	260	10	technically	technically	ADV
taxlaw-2813	260	11	optimal	optimal	ADJ
taxlaw-2813	260	12	tax	tax	NOUN
taxlaw-2813	260	13	regimes	regime	NOUN
taxlaw-2813	260	14	will	will	AUX
taxlaw-2813	260	15	differ	differ	VERB
taxlaw-2813	260	16	across	across	ADP
taxlaw-2813	260	17	nations	nation	NOUN
taxlaw-2813	260	18	.	.	PUNCT
taxlaw-2813	261	1	moreover	moreover	ADV
taxlaw-2813	261	2	,	,	PUNCT
taxlaw-2813	261	3	cultural	cultural	ADJ
taxlaw-2813	261	4	variables	variable	NOUN
taxlaw-2813	261	5	often	often	ADV
taxlaw-2813	261	6	influence	influence	VERB
taxlaw-2813	261	7	tax	tax	NOUN
taxlaw-2813	261	8	policy.44	policy.44	NOUN
taxlaw-2813	261	9	add	add	VERB
taxlaw-2813	261	10	the	the	DET
taxlaw-2813	261	11	new	new	PROPN
taxlaw-2813	261	12	zealand	zealand	PROPN
taxlaw-2813	261	13	all	all	PROPN
taxlaw-2813	261	14	-	-	PUNCT
taxlaw-2813	261	15	blacks	black	NOUN
taxlaw-2813	261	16	rugby	rugby	NOUN
taxlaw-2813	261	17	team	team	NOUN
taxlaw-2813	261	18	,	,	PUNCT
taxlaw-2813	261	19	indian	indian	ADJ
taxlaw-2813	261	20	cricket	cricket	NOUN
taxlaw-2813	261	21	teams	team	NOUN
taxlaw-2813	261	22	,	,	PUNCT
taxlaw-2813	261	23	and	and	CCONJ
taxlaw-2813	261	24	japanese	japanese	ADJ
taxlaw-2813	261	25	sumo	sumo	NOUN
taxlaw-2813	261	26	wrestlers	wrestler	NOUN
taxlaw-2813	261	27	to	to	ADP
taxlaw-2813	261	28	the	the	DET
taxlaw-2813	261	29	negotiations	negotiation	NOUN
taxlaw-2813	261	30	in	in	ADP
taxlaw-2813	261	31	our	our	PRON
taxlaw-2813	261	32	europa	europa	NOUN
taxlaw-2813	261	33	–	–	PUNCT
taxlaw-2813	261	34	nhl	nhl	PROPN
taxlaw-2813	261	35	hypothetical	hypothetical	ADJ
taxlaw-2813	261	36	and	and	CCONJ
taxlaw-2813	261	37	our	our	PRON
taxlaw-2813	261	38	sports	sport	NOUN
taxlaw-2813	261	39	analogy	analogy	NOUN
taxlaw-2813	261	40	becomes	become	VERB
taxlaw-2813	261	41	closer	close	ADJ
taxlaw-2813	261	42	to	to	ADP
taxlaw-2813	261	43	capturing	capture	VERB
taxlaw-2813	261	44	the	the	DET
taxlaw-2813	261	45	real	real	ADJ
taxlaw-2813	261	46	spread	spread	NOUN
taxlaw-2813	261	47	of	of	ADP
taxlaw-2813	261	48	differences	difference	NOUN
taxlaw-2813	261	49	in	in	ADP
taxlaw-2813	261	50	national	national	ADJ
taxlaw-2813	261	51	tax	tax	NOUN
taxlaw-2813	261	52	policies	policy	NOUN
taxlaw-2813	261	53	’	'	PUNCT
taxlaw-2813	261	54	goals	goal	NOUN
taxlaw-2813	261	55	and	and	CCONJ
taxlaw-2813	261	56	methods.45	methods.45	NOUN
taxlaw-2813	261	57	thus	thus	ADV
taxlaw-2813	261	58	,	,	PUNCT
taxlaw-2813	261	59	the	the	DET
taxlaw-2813	261	60	competition	competition	NOUN
taxlaw-2813	261	61	between	between	ADP
taxlaw-2813	261	62	ireland	ireland	PROPN
taxlaw-2813	261	63	and	and	CCONJ
taxlaw-2813	261	64	france	france	PROPN
taxlaw-2813	261	65	is	be	AUX
taxlaw-2813	261	66	taking	take	VERB
taxlaw-2813	261	67	place	place	NOUN
taxlaw-2813	261	68	across	across	ADP
taxlaw-2813	261	69	more	more	ADJ
taxlaw-2813	261	70	dimensions	dimension	NOUN
taxlaw-2813	261	71	than	than	ADP
taxlaw-2813	261	72	just	just	ADV
taxlaw-2813	261	73	tax	tax	NOUN
taxlaw-2813	261	74	rates	rate	NOUN
taxlaw-2813	261	75	.	.	PUNCT
taxlaw-2813	262	1	as	as	SCONJ
taxlaw-2813	262	2	noted	note	VERB
taxlaw-2813	262	3	earlier	early	ADV
taxlaw-2813	262	4	,	,	PUNCT
taxlaw-2813	262	5	tax	tax	NOUN
taxlaw-2813	262	6	systems	system	NOUN
taxlaw-2813	262	7	differ	differ	VERB
taxlaw-2813	262	8	in	in	ADP
taxlaw-2813	262	9	their	their	PRON
taxlaw-2813	262	10	definitions	definition	NOUN
taxlaw-2813	262	11	of	of	ADP
taxlaw-2813	262	12	income	income	NOUN
taxlaw-2813	262	13	,	,	PUNCT
taxlaw-2813	262	14	levels	level	NOUN
taxlaw-2813	262	15	of	of	ADP
taxlaw-2813	262	16	exemptions	exemption	NOUN
taxlaw-2813	262	17	,	,	PUNCT
taxlaw-2813	262	18	and	and	CCONJ
taxlaw-2813	262	19	a	a	DET
taxlaw-2813	262	20	host	host	NOUN
taxlaw-2813	262	21	of	of	ADP
taxlaw-2813	262	22	other	other	ADJ
taxlaw-2813	262	23	criteria	criterion	NOUN
taxlaw-2813	262	24	.	.	PUNCT
taxlaw-2813	263	1	these	these	DET
taxlaw-2813	263	2	differences	difference	NOUN
taxlaw-2813	263	3	mean	mean	VERB
taxlaw-2813	263	4	that	that	SCONJ
taxlaw-2813	263	5	tax	tax	NOUN
taxlaw-2813	263	6	competition	competition	NOUN
taxlaw-2813	263	7	can	can	AUX
taxlaw-2813	263	8	not	not	PART
taxlaw-2813	263	9	be	be	AUX
taxlaw-2813	263	10	reduced	reduce	VERB
taxlaw-2813	263	11	to	to	ADP
taxlaw-2813	263	12	a	a	DET
taxlaw-2813	263	13	simplistic	simplistic	ADJ
taxlaw-2813	263	14	analysis	analysis	NOUN
taxlaw-2813	263	15	of	of	ADP
taxlaw-2813	263	16	rates	rate	NOUN
taxlaw-2813	263	17	alone	alone	ADV
taxlaw-2813	263	18	.	.	PUNCT
taxlaw-2813	264	1	not	not	PART
taxlaw-2813	264	2	only	only	ADV
taxlaw-2813	264	3	must	must	AUX
taxlaw-2813	264	4	any	any	DET
taxlaw-2813	264	5	analysis	analysis	NOUN
taxlaw-2813	264	6	take	take	VERB
taxlaw-2813	264	7	into	into	ADP
taxlaw-2813	264	8	account	account	NOUN
taxlaw-2813	264	9	specific	specific	ADJ
taxlaw-2813	264	10	details	detail	NOUN
taxlaw-2813	264	11	of	of	ADP
taxlaw-2813	264	12	the	the	DET
taxlaw-2813	264	13	tax	tax	NOUN
taxlaw-2813	264	14	system	system	NOUN
taxlaw-2813	264	15	,	,	PUNCT
taxlaw-2813	264	16	such	such	ADJ
taxlaw-2813	264	17	as	as	ADP
taxlaw-2813	264	18	the	the	DET
taxlaw-2813	264	19	effective	effective	ADJ
taxlaw-2813	264	20	rather	rather	ADV
taxlaw-2813	264	21	than	than	ADP
taxlaw-2813	264	22	nominal	nominal	ADJ
taxlaw-2813	264	23	rates	rate	NOUN
taxlaw-2813	264	24	after	after	ADP
taxlaw-2813	264	25	accounting	account	VERB
taxlaw-2813	264	26	for	for	ADP
taxlaw-2813	264	27	tax	tax	NOUN
taxlaw-2813	264	28	credits	credit	NOUN
taxlaw-2813	264	29	and	and	CCONJ
taxlaw-2813	264	30	deductions	deduction	NOUN
taxlaw-2813	264	31	.	.	PUNCT
taxlaw-2813	265	1	differences	difference	NOUN
taxlaw-2813	265	2	in	in	ADP
taxlaw-2813	265	3	definitions	definition	NOUN
taxlaw-2813	265	4	can	can	AUX
taxlaw-2813	265	5	form	form	VERB
taxlaw-2813	265	6	yet	yet	ADV
taxlaw-2813	265	7	another	another	DET
taxlaw-2813	265	8	species	specie	NOUN
taxlaw-2813	265	9	of	of	ADP
taxlaw-2813	265	10	tax	tax	NOUN
taxlaw-2813	265	11	competition	competition	NOUN
taxlaw-2813	265	12	.	.	PUNCT
taxlaw-2813	266	1	for	for	ADP
taxlaw-2813	266	2	example	example	NOUN
taxlaw-2813	266	3	,	,	PUNCT
taxlaw-2813	266	4	“	"	PUNCT
taxlaw-2813	266	5	dividends	dividend	NOUN
taxlaw-2813	266	6	”	"	PUNCT
taxlaw-2813	266	7	are	be	AUX
taxlaw-2813	266	8	defined	define	VERB
taxlaw-2813	266	9	differently	differently	ADV
taxlaw-2813	266	10	by	by	ADP
taxlaw-2813	266	11	tax	tax	NOUN
taxlaw-2813	266	12	laws	law	NOUN
taxlaw-2813	266	13	in	in	ADP
taxlaw-2813	266	14	different	different	ADJ
taxlaw-2813	266	15	countries	country	NOUN
taxlaw-2813	266	16	and	and	CCONJ
taxlaw-2813	266	17	this	this	PRON
taxlaw-2813	266	18	can	can	AUX
taxlaw-2813	266	19	result	result	VERB
taxlaw-2813	266	20	in	in	ADP
taxlaw-2813	266	21	either	either	CCONJ
taxlaw-2813	266	22	over	over	ADP
taxlaw-2813	266	23	-	-	PUNCT
taxlaw-2813	266	24	taxation	taxation	NOUN
taxlaw-2813	266	25	or	or	CCONJ
taxlaw-2813	266	26	under	under	NOUN
taxlaw-2813	266	27	-	-	PUNCT
taxlaw-2813	266	28	taxation	taxation	NOUN
taxlaw-2813	266	29	of	of	ADP
taxlaw-2813	266	30	a	a	DET
taxlaw-2813	266	31	particular	particular	ADJ
taxlaw-2813	266	32	payment.46	payment.46	NOUN
taxlaw-2813	266	33	thus	thus	ADV
taxlaw-2813	266	34	,	,	PUNCT
taxlaw-2813	266	35	if	if	SCONJ
taxlaw-2813	266	36	countries	country	NOUN
taxlaw-2813	266	37	were	be	AUX
taxlaw-2813	266	38	to	to	ADP
taxlaw-2813	266	39	43	43	NUM
taxlaw-2813	266	40	the	the	DET
taxlaw-2813	266	41	american	american	PROPN
taxlaw-2813	266	42	league	league	PROPN
taxlaw-2813	266	43	allows	allow	VERB
taxlaw-2813	266	44	a	a	DET
taxlaw-2813	266	45	player	player	NOUN
taxlaw-2813	266	46	(	(	PUNCT
taxlaw-2813	266	47	the	the	DET
taxlaw-2813	266	48	“	"	PUNCT
taxlaw-2813	266	49	designated	designate	VERB
taxlaw-2813	266	50	hitter	hitter	NOUN
taxlaw-2813	266	51	”	"	PUNCT
taxlaw-2813	266	52	)	)	PUNCT
taxlaw-2813	266	53	to	to	PART
taxlaw-2813	266	54	hit	hit	VERB
taxlaw-2813	266	55	in	in	ADP
taxlaw-2813	266	56	place	place	NOUN
taxlaw-2813	266	57	of	of	ADP
taxlaw-2813	266	58	the	the	DET
taxlaw-2813	266	59	pitcher	pitcher	NOUN
taxlaw-2813	266	60	;	;	PUNCT
taxlaw-2813	266	61	the	the	DET
taxlaw-2813	266	62	national	national	PROPN
taxlaw-2813	266	63	league	league	PROPN
taxlaw-2813	266	64	does	do	VERB
taxlaw-2813	266	65	not	not	PART
taxlaw-2813	266	66	.	.	PUNCT
taxlaw-2813	267	1	see	see	VERB
taxlaw-2813	267	2	generally	generally	ADV
taxlaw-2813	267	3	g.	g.	PROPN
taxlaw-2813	267	4	richard	richard	PROPN
taxlaw-2813	267	5	mckelvey	mckelvey	PROPN
taxlaw-2813	267	6	,	,	PUNCT
taxlaw-2813	267	7	all	all	DET
taxlaw-2813	267	8	bat	bat	NOUN
taxlaw-2813	267	9	,	,	PUNCT
taxlaw-2813	267	10	no	no	DET
taxlaw-2813	267	11	glove	glove	NOUN
taxlaw-2813	267	12	:	:	PUNCT
taxlaw-2813	267	13	a	a	DET
taxlaw-2813	267	14	history	history	NOUN
taxlaw-2813	267	15	of	of	ADP
taxlaw-2813	267	16	the	the	DET
taxlaw-2813	267	17	designated	designate	VERB
taxlaw-2813	267	18	hitter	hitter	NOUN
taxlaw-2813	267	19	(	(	PUNCT
taxlaw-2813	267	20	2004	2004	NUM
taxlaw-2813	267	21	)	)	PUNCT
taxlaw-2813	267	22	.	.	PUNCT
taxlaw-2813	268	1	44	44	NUM
taxlaw-2813	268	2	see	see	VERB
taxlaw-2813	268	3	,	,	PUNCT
taxlaw-2813	268	4	e.g.	e.g.	ADV
taxlaw-2813	268	5	,	,	PUNCT
taxlaw-2813	268	6	jasmine	jasmine	NOUN
taxlaw-2813	268	7	malone	malone	NOUN
taxlaw-2813	268	8	,	,	PUNCT
taxlaw-2813	268	9	greek	greek	ADJ
taxlaw-2813	268	10	tax	tax	NOUN
taxlaw-2813	268	11	evasion	evasion	NOUN
taxlaw-2813	268	12	:	:	PUNCT
taxlaw-2813	268	13	‘	'	PUNCT
taxlaw-2813	268	14	there	there	PRON
taxlaw-2813	268	15	is	be	VERB
taxlaw-2813	268	16	just	just	ADV
taxlaw-2813	268	17	such	such	ADJ
taxlaw-2813	268	18	little	little	ADJ
taxlaw-2813	268	19	incentive	incentive	NOUN
taxlaw-2813	268	20	to	to	PART
taxlaw-2813	268	21	be	be	AUX
taxlaw-2813	268	22	honest	honest	ADJ
taxlaw-2813	268	23	,	,	PUNCT
taxlaw-2813	268	24	’	'	PUNCT
taxlaw-2813	268	25	the	the	DET
taxlaw-2813	268	26	telegraph	telegraph	NOUN
taxlaw-2813	268	27	,	,	PUNCT
taxlaw-2813	268	28	sept	sept	PROPN
taxlaw-2813	268	29	.	.	PROPN
taxlaw-2813	268	30	18	18	NUM
taxlaw-2813	268	31	,	,	PUNCT
taxlaw-2813	268	32	2011	2011	NUM
taxlaw-2813	268	33	,	,	PUNCT
taxlaw-2813	268	34	available	available	ADJ
taxlaw-2813	268	35	at	at	ADP
taxlaw-2813	268	36	http://www.telegraph.co.uk/finance/financialcrisis/8770940/	http://www.telegraph.co.uk/finance/financialcrisis/8770940/	PROPN
taxlaw-2813	268	37	greek	greek	ADJ
taxlaw-2813	268	38	-	-	PUNCT
taxlaw-2813	268	39	tax	tax	NOUN
taxlaw-2813	268	40	-	-	PUNCT
taxlaw-2813	268	41	evasion	evasion	NOUN
taxlaw-2813	268	42	-	-	PUNCT
taxlaw-2813	268	43	there	there	PRON
taxlaw-2813	268	44	-	-	PUNCT
taxlaw-2813	268	45	is	be	AUX
taxlaw-2813	268	46	-	-	PUNCT
taxlaw-2813	268	47	just	just	ADV
taxlaw-2813	268	48	-	-	PUNCT
taxlaw-2813	268	49	such	such	ADJ
taxlaw-2813	268	50	-	-	PUNCT
taxlaw-2813	268	51	little	little	ADJ
taxlaw-2813	268	52	-	-	PUNCT
taxlaw-2813	268	53	incentive	incentive	NOUN
taxlaw-2813	268	54	-	-	PUNCT
taxlaw-2813	268	55	to	to	PART
taxlaw-2813	268	56	-	-	PUNCT
taxlaw-2813	268	57	be	be	AUX
taxlaw-2813	268	58	-	-	PUNCT
taxlaw-2813	268	59	honest.html	honest.html	NUM
taxlaw-2813	268	60	(	(	PUNCT
taxlaw-2813	268	61	quoting	quote	VERB
taxlaw-2813	268	62	a	a	DET
taxlaw-2813	268	63	greek	greek	ADJ
taxlaw-2813	268	64	businessman	businessman	NOUN
taxlaw-2813	268	65	that	that	SCONJ
taxlaw-2813	268	66	“	"	PUNCT
taxlaw-2813	268	67	i	i	PRON
taxlaw-2813	268	68	do	do	AUX
taxlaw-2813	268	69	n't	not	PART
taxlaw-2813	268	70	feel	feel	VERB
taxlaw-2813	268	71	comfortable	comfortable	ADJ
taxlaw-2813	268	72	with	with	ADP
taxlaw-2813	268	73	playing	play	VERB
taxlaw-2813	268	74	the	the	DET
taxlaw-2813	268	75	game	game	NOUN
taxlaw-2813	268	76	,	,	PUNCT
taxlaw-2813	268	77	but	but	CCONJ
taxlaw-2813	268	78	i	i	PRON
taxlaw-2813	268	79	feel	feel	VERB
taxlaw-2813	268	80	justified	justified	ADJ
taxlaw-2813	268	81	in	in	ADP
taxlaw-2813	268	82	the	the	DET
taxlaw-2813	268	83	sense	sense	NOUN
taxlaw-2813	268	84	that	that	SCONJ
taxlaw-2813	268	85	i	i	PRON
taxlaw-2813	268	86	am	be	AUX
taxlaw-2813	268	87	already	already	ADV
taxlaw-2813	268	88	taxed	tax	VERB
taxlaw-2813	268	89	at	at	ADP
taxlaw-2813	268	90	a	a	DET
taxlaw-2813	268	91	grossly	grossly	ADV
taxlaw-2813	268	92	unfair	unfair	ADJ
taxlaw-2813	268	93	rate	rate	NOUN
taxlaw-2813	268	94	in	in	ADP
taxlaw-2813	268	95	my	my	PRON
taxlaw-2813	268	96	business	business	NOUN
taxlaw-2813	268	97	.	.	PUNCT
taxlaw-2813	269	1	everything	everything	PRON
taxlaw-2813	269	2	is	be	AUX
taxlaw-2813	269	3	made	make	VERB
taxlaw-2813	269	4	difficult	difficult	ADJ
taxlaw-2813	269	5	.	.	PUNCT
taxlaw-2813	270	1	i	i	PRON
taxlaw-2813	270	2	almost	almost	ADV
taxlaw-2813	270	3	dread	dread	VERB
taxlaw-2813	270	4	having	have	VERB
taxlaw-2813	270	5	a	a	DET
taxlaw-2813	270	6	good	good	ADJ
taxlaw-2813	270	7	year	year	NOUN
taxlaw-2813	270	8	because	because	SCONJ
taxlaw-2813	270	9	i	i	PRON
taxlaw-2813	270	10	can	can	AUX
taxlaw-2813	270	11	never	never	ADV
taxlaw-2813	270	12	be	be	AUX
taxlaw-2813	270	13	sure	sure	ADJ
taxlaw-2813	270	14	that	that	SCONJ
taxlaw-2813	270	15	i	i	PRON
taxlaw-2813	270	16	wo	will	AUX
taxlaw-2813	270	17	n't	not	PART
taxlaw-2813	270	18	be	be	AUX
taxlaw-2813	270	19	taken	take	VERB
taxlaw-2813	270	20	for	for	ADP
taxlaw-2813	270	21	a	a	DET
taxlaw-2813	270	22	fool	fool	NOUN
taxlaw-2813	270	23	by	by	ADP
taxlaw-2813	270	24	the	the	DET
taxlaw-2813	270	25	taxman	taxman	NOUN
taxlaw-2813	270	26	after	after	ADP
taxlaw-2813	270	27	.	.	PUNCT
taxlaw-2813	270	28	”	"	PUNCT
taxlaw-2813	270	29	)	)	PUNCT
taxlaw-2813	270	30	.	.	PUNCT
taxlaw-2813	271	1	the	the	DET
taxlaw-2813	271	2	cayman	cayman	PROPN
taxlaw-2813	271	3	islands	islands	PROPN
taxlaw-2813	271	4	has	have	VERB
taxlaw-2813	271	5	a	a	DET
taxlaw-2813	271	6	deeply	deeply	ADV
taxlaw-2813	271	7	rooted	root	VERB
taxlaw-2813	271	8	cultural	cultural	ADJ
taxlaw-2813	271	9	tradition	tradition	NOUN
taxlaw-2813	271	10	of	of	ADP
taxlaw-2813	271	11	no	no	DET
taxlaw-2813	271	12	direct	direct	ADJ
taxlaw-2813	271	13	taxation	taxation	NOUN
taxlaw-2813	271	14	(	(	PUNCT
taxlaw-2813	271	15	combined	combine	VERB
taxlaw-2813	271	16	with	with	ADP
taxlaw-2813	271	17	substantial	substantial	ADJ
taxlaw-2813	271	18	indirect	indirect	ADJ
taxlaw-2813	271	19	taxation	taxation	NOUN
taxlaw-2813	271	20	via	via	ADP
taxlaw-2813	271	21	customs	custom	NOUN
taxlaw-2813	271	22	duties	duty	NOUN
taxlaw-2813	271	23	)	)	PUNCT
taxlaw-2813	271	24	.	.	PUNCT
taxlaw-2813	272	1	see	see	VERB
taxlaw-2813	272	2	,	,	PUNCT
taxlaw-2813	272	3	e.g.	e.g.	ADV
taxlaw-2813	272	4	,	,	PUNCT
taxlaw-2813	272	5	cayman	cayman	NOUN
taxlaw-2813	272	6	islands	island	NOUN
taxlaw-2813	272	7	,	,	PUNCT
taxlaw-2813	272	8	economic	economic	ADJ
taxlaw-2813	272	9	development	development	NOUN
taxlaw-2813	272	10	plan	plan	NOUN
taxlaw-2813	272	11	1986–1990	1986–1990	NUM
taxlaw-2813	272	12	,	,	PUNCT
taxlaw-2813	272	13	at	at	ADP
taxlaw-2813	272	14	2	2	NUM
taxlaw-2813	272	15	(	(	PUNCT
taxlaw-2813	272	16	describing	describe	VERB
taxlaw-2813	272	17	legend	legend	NOUN
taxlaw-2813	272	18	of	of	ADP
taxlaw-2813	272	19	the	the	DET
taxlaw-2813	272	20	wreck	wreck	NOUN
taxlaw-2813	272	21	of	of	ADP
taxlaw-2813	272	22	the	the	DET
taxlaw-2813	272	23	ten	ten	NUM
taxlaw-2813	272	24	sails	sail	NOUN
taxlaw-2813	272	25	that	that	PRON
taxlaw-2813	272	26	allegedly	allegedly	ADV
taxlaw-2813	272	27	produced	produce	VERB
taxlaw-2813	272	28	grant	grant	NOUN
taxlaw-2813	272	29	by	by	ADP
taxlaw-2813	272	30	british	british	ADJ
taxlaw-2813	272	31	crown	crown	NOUN
taxlaw-2813	272	32	of	of	ADP
taxlaw-2813	272	33	freedom	freedom	NOUN
taxlaw-2813	272	34	from	from	ADP
taxlaw-2813	272	35	direct	direct	ADJ
taxlaw-2813	272	36	taxation	taxation	NOUN
taxlaw-2813	272	37	and	and	CCONJ
taxlaw-2813	272	38	its	its	PRON
taxlaw-2813	272	39	impact	impact	NOUN
taxlaw-2813	272	40	on	on	ADP
taxlaw-2813	272	41	island	island	NOUN
taxlaw-2813	272	42	culture	culture	NOUN
taxlaw-2813	272	43	)	)	PUNCT
taxlaw-2813	272	44	.	.	PUNCT
taxlaw-2813	273	1	45	45	NUM
taxlaw-2813	273	2	it	it	PRON
taxlaw-2813	273	3	is	be	AUX
taxlaw-2813	273	4	widely	widely	ADV
taxlaw-2813	273	5	accepted	accept	VERB
taxlaw-2813	273	6	that	that	SCONJ
taxlaw-2813	273	7	nations	nation	NOUN
taxlaw-2813	273	8	have	have	VERB
taxlaw-2813	273	9	the	the	DET
taxlaw-2813	273	10	right	right	NOUN
taxlaw-2813	273	11	to	to	PART
taxlaw-2813	273	12	determine	determine	VERB
taxlaw-2813	273	13	their	their	PRON
taxlaw-2813	273	14	own	own	ADJ
taxlaw-2813	273	15	tax	tax	NOUN
taxlaw-2813	273	16	system	system	NOUN
taxlaw-2813	273	17	.	.	PUNCT
taxlaw-2813	274	1	christians	christians	PROPN
taxlaw-2813	274	2	,	,	PUNCT
taxlaw-2813	274	3	supra	supra	PROPN
taxlaw-2813	274	4	note	note	NOUN
taxlaw-2813	274	5	5	5	NUM
taxlaw-2813	274	6	,	,	PUNCT
taxlaw-2813	274	7	at	at	ADP
taxlaw-2813	274	8	107	107	NUM
taxlaw-2813	274	9	.	.	PUNCT
taxlaw-2813	275	1	this	this	PRON
taxlaw-2813	275	2	may	may	AUX
taxlaw-2813	275	3	also	also	ADV
taxlaw-2813	275	4	include	include	VERB
taxlaw-2813	275	5	the	the	DET
taxlaw-2813	275	6	right	right	NOUN
taxlaw-2813	275	7	not	not	PART
taxlaw-2813	275	8	to	to	PART
taxlaw-2813	275	9	tax	tax	VERB
taxlaw-2813	275	10	.	.	PUNCT
taxlaw-2813	276	1	i	i	PRON
taxlaw-2813	276	2	d.	d.	PROPN
taxlaw-2813	276	3	at	at	ADP
taxlaw-2813	276	4	111	111	NUM
taxlaw-2813	276	5	.	.	PUNCT
taxlaw-2813	277	1	46	46	NUM
taxlaw-2813	277	2	university	university	PROPN
taxlaw-2813	277	3	of	of	ADP
taxlaw-2813	277	4	helsinki	helsinki	PROPN
taxlaw-2813	277	5	prof	prof	PROPN
taxlaw-2813	277	6	.	.	PUNCT
taxlaw-2813	278	1	marjaana	marjaana	PROPN
taxlaw-2813	278	2	helminen	helminen	PROPN
taxlaw-2813	278	3	’s	’s	PART
taxlaw-2813	278	4	study	study	NOUN
taxlaw-2813	278	5	of	of	ADP
taxlaw-2813	278	6	dividends	dividend	NOUN
taxlaw-2813	278	7	in	in	ADP
taxlaw-2813	278	8	international	international	ADJ
taxlaw-2813	278	9	tax	tax	NOUN
taxlaw-2813	278	10	law	law	NOUN
taxlaw-2813	278	11	makes	make	VERB
taxlaw-2813	278	12	this	this	DET
taxlaw-2813	278	13	point	point	NOUN
taxlaw-2813	278	14	:	:	PUNCT
taxlaw-2813	278	15	“	"	PUNCT
taxlaw-2813	278	16	over	over	ADP
taxlaw-2813	278	17	-	-	PUNCT
taxlaw-2813	278	18	taxation	taxation	NOUN
taxlaw-2813	278	19	or	or	CCONJ
taxlaw-2813	278	20	under	under	NOUN
taxlaw-2813	278	21	-	-	PUNCT
taxlaw-2813	278	22	taxation	taxation	NOUN
taxlaw-2813	278	23	may	may	AUX
taxlaw-2813	278	24	be	be	AUX
taxlaw-2813	278	25	caused	cause	VERB
taxlaw-2813	278	26	,	,	PUNCT
taxlaw-2813	278	27	among	among	ADP
taxlaw-2813	278	28	other	other	ADJ
taxlaw-2813	278	29	reasons	reason	NOUN
taxlaw-2813	278	30	,	,	PUNCT
taxlaw-2813	278	31	by	by	ADP
taxlaw-2813	278	32	different	different	ADJ
taxlaw-2813	278	33	2012	2012	NUM
taxlaw-2813	278	34	]	]	PUNCT
taxlaw-2813	278	35	cartelizing	cartelize	VERB
taxlaw-2813	278	36	taxes	taxis	NOUN
taxlaw-2813	278	37	13	13	NUM
taxlaw-2813	278	38	cooperate	cooperate	VERB
taxlaw-2813	278	39	to	to	PART
taxlaw-2813	278	40	abolish	abolish	VERB
taxlaw-2813	278	41	just	just	ADV
taxlaw-2813	278	42	the	the	DET
taxlaw-2813	278	43	tax	tax	NOUN
taxlaw-2813	278	44	competition	competition	NOUN
taxlaw-2813	278	45	between	between	ADP
taxlaw-2813	278	46	them	they	PRON
taxlaw-2813	278	47	,	,	PUNCT
taxlaw-2813	278	48	there	there	PRON
taxlaw-2813	278	49	are	be	VERB
taxlaw-2813	278	50	many	many	ADV
taxlaw-2813	278	51	more	more	ADJ
taxlaw-2813	278	52	issues	issue	NOUN
taxlaw-2813	278	53	than	than	ADP
taxlaw-2813	278	54	a	a	DET
taxlaw-2813	278	55	common	common	ADJ
taxlaw-2813	278	56	tax	tax	NOUN
taxlaw-2813	278	57	rate	rate	NOUN
taxlaw-2813	278	58	to	to	PART
taxlaw-2813	278	59	be	be	AUX
taxlaw-2813	278	60	agreed	agree	VERB
taxlaw-2813	278	61	upon	upon	SCONJ
taxlaw-2813	278	62	to	to	PART
taxlaw-2813	278	63	obtain	obtain	VERB
taxlaw-2813	278	64	complete	complete	ADJ
taxlaw-2813	278	65	neutrality	neutrality	NOUN
taxlaw-2813	278	66	in	in	ADP
taxlaw-2813	278	67	taxation	taxation	NOUN
taxlaw-2813	278	68	.	.	PUNCT
taxlaw-2813	279	1	the	the	DET
taxlaw-2813	279	2	problem	problem	NOUN
taxlaw-2813	279	3	is	be	AUX
taxlaw-2813	279	4	even	even	ADV
taxlaw-2813	279	5	more	more	ADV
taxlaw-2813	279	6	complex	complex	ADJ
taxlaw-2813	279	7	than	than	ADP
taxlaw-2813	279	8	this	this	PRON
taxlaw-2813	279	9	,	,	PUNCT
taxlaw-2813	279	10	however	however	ADV
taxlaw-2813	279	11	.	.	PUNCT
taxlaw-2813	280	1	accomplishing	accomplish	VERB
taxlaw-2813	280	2	perfect	perfect	ADJ
taxlaw-2813	280	3	global	global	ADJ
taxlaw-2813	280	4	neutrality	neutrality	NOUN
taxlaw-2813	280	5	in	in	ADP
taxlaw-2813	280	6	taxation	taxation	NOUN
taxlaw-2813	280	7	would	would	AUX
taxlaw-2813	280	8	require	require	VERB
taxlaw-2813	280	9	an	an	DET
taxlaw-2813	280	10	unfeasibly	unfeasibly	ADV
taxlaw-2813	280	11	extensive	extensive	ADJ
taxlaw-2813	280	12	level	level	NOUN
taxlaw-2813	280	13	of	of	ADP
taxlaw-2813	280	14	tax	tax	NOUN
taxlaw-2813	280	15	coordination	coordination	NOUN
taxlaw-2813	280	16	.	.	PUNCT
taxlaw-2813	281	1	deep	deep	ADJ
taxlaw-2813	281	2	coordination	coordination	NOUN
taxlaw-2813	281	3	on	on	ADP
taxlaw-2813	281	4	rates	rate	NOUN
taxlaw-2813	281	5	,	,	PUNCT
taxlaw-2813	281	6	deductions	deduction	NOUN
taxlaw-2813	281	7	,	,	PUNCT
taxlaw-2813	281	8	and	and	CCONJ
taxlaw-2813	281	9	definitions	definition	NOUN
taxlaw-2813	281	10	would	would	AUX
taxlaw-2813	281	11	be	be	AUX
taxlaw-2813	281	12	required	require	VERB
taxlaw-2813	281	13	,	,	PUNCT
taxlaw-2813	281	14	as	as	ADV
taxlaw-2813	281	15	well	well	ADV
taxlaw-2813	281	16	as	as	ADP
taxlaw-2813	281	17	on	on	ADP
taxlaw-2813	281	18	the	the	DET
taxlaw-2813	281	19	structure	structure	NOUN
taxlaw-2813	281	20	of	of	ADP
taxlaw-2813	281	21	tax	tax	NOUN
taxlaw-2813	281	22	regimes	regime	NOUN
taxlaw-2813	281	23	themselves.47	themselves.47	VERB
taxlaw-2813	281	24	only	only	ADV
taxlaw-2813	281	25	with	with	ADP
taxlaw-2813	281	26	complete	complete	ADJ
taxlaw-2813	281	27	coordination	coordination	NOUN
taxlaw-2813	281	28	on	on	ADP
taxlaw-2813	281	29	taxation	taxation	NOUN
taxlaw-2813	281	30	could	could	AUX
taxlaw-2813	281	31	countries	country	NOUN
taxlaw-2813	281	32	see	see	VERB
taxlaw-2813	281	33	to	to	ADP
taxlaw-2813	281	34	it	it	PRON
taxlaw-2813	281	35	that	that	SCONJ
taxlaw-2813	281	36	all	all	DET
taxlaw-2813	281	37	cross	cross	ADJ
taxlaw-2813	281	38	-	-	ADJ
taxlaw-2813	281	39	border	border	ADJ
taxlaw-2813	281	40	differences	difference	NOUN
taxlaw-2813	281	41	that	that	PRON
taxlaw-2813	281	42	create	create	VERB
taxlaw-2813	281	43	“	"	PUNCT
taxlaw-2813	281	44	distortions	distortion	NOUN
taxlaw-2813	281	45	”	"	PUNCT
taxlaw-2813	281	46	were	be	AUX
taxlaw-2813	281	47	removed.48	removed.48	VERB
taxlaw-2813	281	48	this	this	PRON
taxlaw-2813	281	49	can	can	AUX
taxlaw-2813	281	50	be	be	AUX
taxlaw-2813	281	51	seen	see	VERB
taxlaw-2813	281	52	by	by	ADP
taxlaw-2813	281	53	examining	examine	VERB
taxlaw-2813	281	54	the	the	DET
taxlaw-2813	281	55	ongoing	ongoing	ADJ
taxlaw-2813	281	56	debates	debate	NOUN
taxlaw-2813	281	57	over	over	ADP
taxlaw-2813	281	58	relative	relative	ADJ
taxlaw-2813	281	59	importance	importance	NOUN
taxlaw-2813	281	60	of	of	ADP
taxlaw-2813	281	61	capital	capital	NOUN
taxlaw-2813	281	62	import	import	NOUN
taxlaw-2813	281	63	neutrality49	neutrality49	NOUN
taxlaw-2813	281	64	and	and	CCONJ
taxlaw-2813	281	65	capital	capital	NOUN
taxlaw-2813	281	66	export	export	NOUN
taxlaw-2813	281	67	neutrality,50	neutrality,50	NOUN
taxlaw-2813	281	68	whose	whose	DET
taxlaw-2813	281	69	conflicting	conflicting	ADJ
taxlaw-2813	281	70	requirements	requirement	NOUN
taxlaw-2813	281	71	mean	mean	VERB
taxlaw-2813	281	72	that	that	SCONJ
taxlaw-2813	281	73	no	no	DET
taxlaw-2813	281	74	country	country	NOUN
taxlaw-2813	281	75	can	can	AUX
taxlaw-2813	281	76	ensure	ensure	VERB
taxlaw-2813	281	77	that	that	SCONJ
taxlaw-2813	281	78	taxation	taxation	NOUN
taxlaw-2813	281	79	is	be	AUX
taxlaw-2813	281	80	internationally	internationally	ADV
taxlaw-2813	281	81	neutral	neutral	ADJ
taxlaw-2813	281	82	in	in	ADP
taxlaw-2813	281	83	both	both	CCONJ
taxlaw-2813	281	84	cases.51	cases.51	PROPN
taxlaw-2813	281	85	as	as	ADV
taxlaw-2813	281	86	long	long	ADV
taxlaw-2813	281	87	as	as	SCONJ
taxlaw-2813	281	88	tax	tax	NOUN
taxlaw-2813	281	89	rates	rate	NOUN
taxlaw-2813	281	90	differ	differ	VERB
taxlaw-2813	281	91	between	between	ADP
taxlaw-2813	281	92	countries	country	NOUN
taxlaw-2813	281	93	and	and	CCONJ
taxlaw-2813	281	94	investors	investor	NOUN
taxlaw-2813	281	95	are	be	AUX
taxlaw-2813	281	96	treated	treat	VERB
taxlaw-2813	281	97	equally	equally	ADV
taxlaw-2813	281	98	within	within	ADP
taxlaw-2813	281	99	a	a	DET
taxlaw-2813	281	100	country	country	NOUN
taxlaw-2813	281	101	while	while	SCONJ
taxlaw-2813	281	102	being	be	AUX
taxlaw-2813	281	103	exempt	exempt	ADJ
taxlaw-2813	281	104	from	from	ADP
taxlaw-2813	281	105	taxation	taxation	NOUN
taxlaw-2813	281	106	at	at	ADP
taxlaw-2813	281	107	home	home	NOUN
taxlaw-2813	281	108	,	,	PUNCT
taxlaw-2813	281	109	lower	low	ADJ
taxlaw-2813	281	110	tax	tax	NOUN
taxlaw-2813	281	111	rates	rate	NOUN
taxlaw-2813	281	112	abroad	abroad	ADV
taxlaw-2813	281	113	can	can	AUX
taxlaw-2813	281	114	not	not	PART
taxlaw-2813	281	115	make	make	VERB
taxlaw-2813	281	116	investors	investor	NOUN
taxlaw-2813	281	117	neutral	neutral	ADJ
taxlaw-2813	281	118	to	to	ADP
taxlaw-2813	281	119	investing	invest	VERB
taxlaw-2813	281	120	at	at	ADP
taxlaw-2813	281	121	home	home	NOUN
taxlaw-2813	281	122	or	or	CCONJ
taxlaw-2813	281	123	in	in	ADP
taxlaw-2813	281	124	a	a	DET
taxlaw-2813	281	125	foreign	foreign	ADJ
taxlaw-2813	281	126	country.52	country.52	NOUN
taxlaw-2813	281	127	countries	country	NOUN
taxlaw-2813	281	128	will	will	AUX
taxlaw-2813	281	129	be	be	AUX
taxlaw-2813	281	130	forced	force	VERB
taxlaw-2813	281	131	to	to	PART
taxlaw-2813	281	132	choose	choose	VERB
taxlaw-2813	281	133	which	which	DET
taxlaw-2813	281	134	goal	goal	NOUN
taxlaw-2813	281	135	is	be	AUX
taxlaw-2813	281	136	more	more	ADJ
taxlaw-2813	281	137	important.53	important.53	NOUN
taxlaw-2813	281	138	they	they	PRON
taxlaw-2813	281	139	will	will	AUX
taxlaw-2813	281	140	make	make	VERB
taxlaw-2813	281	141	different	different	ADJ
taxlaw-2813	281	142	choices	choice	NOUN
taxlaw-2813	281	143	depending	depend	VERB
taxlaw-2813	281	144	on	on	ADP
taxlaw-2813	281	145	their	their	PRON
taxlaw-2813	281	146	own	own	ADJ
taxlaw-2813	281	147	circumstances	circumstance	NOUN
taxlaw-2813	281	148	,	,	PUNCT
taxlaw-2813	281	149	and	and	CCONJ
taxlaw-2813	281	150	differences	difference	NOUN
taxlaw-2813	281	151	in	in	ADP
taxlaw-2813	281	152	tax	tax	NOUN
taxlaw-2813	281	153	regimes	regime	NOUN
taxlaw-2813	281	154	definitions	definition	NOUN
taxlaw-2813	281	155	of	of	ADP
taxlaw-2813	281	156	the	the	DET
taxlaw-2813	281	157	term	term	NOUN
taxlaw-2813	281	158	“	"	PUNCT
taxlaw-2813	281	159	dividend	dividend	NOUN
taxlaw-2813	281	160	”	"	PUNCT
taxlaw-2813	281	161	under	under	ADP
taxlaw-2813	281	162	two	two	NUM
taxlaw-2813	281	163	different	different	ADJ
taxlaw-2813	281	164	states	state	NOUN
taxlaw-2813	281	165	’	'	PUNCT
taxlaw-2813	281	166	domestic	domestic	ADJ
taxlaw-2813	281	167	tax	tax	NOUN
taxlaw-2813	281	168	law	law	NOUN
taxlaw-2813	281	169	,	,	PUNCT
taxlaw-2813	281	170	and	and	CCONJ
taxlaw-2813	281	171	under	under	ADP
taxlaw-2813	281	172	different	different	ADJ
taxlaw-2813	281	173	states	state	NOUN
taxlaw-2813	281	174	’	'	PUNCT
taxlaw-2813	281	175	domestic	domestic	ADJ
taxlaw-2813	281	176	tax	tax	NOUN
taxlaw-2813	281	177	law	law	NOUN
taxlaw-2813	281	178	and	and	CCONJ
taxlaw-2813	281	179	under	under	ADP
taxlaw-2813	281	180	tax	tax	NOUN
taxlaw-2813	281	181	treaties	treaty	NOUN
taxlaw-2813	281	182	.	.	PUNCT
taxlaw-2813	282	1	the	the	DET
taxlaw-2813	282	2	problem	problem	NOUN
taxlaw-2813	282	3	is	be	AUX
taxlaw-2813	282	4	obvious	obvious	ADJ
taxlaw-2813	282	5	in	in	ADP
taxlaw-2813	282	6	a	a	DET
taxlaw-2813	282	7	non	non	ADJ
taxlaw-2813	282	8	-	-	ADJ
taxlaw-2813	282	9	treaty	treaty	ADJ
taxlaw-2813	282	10	situation	situation	NOUN
taxlaw-2813	282	11	,	,	PUNCT
taxlaw-2813	282	12	but	but	CCONJ
taxlaw-2813	282	13	it	it	PRON
taxlaw-2813	282	14	is	be	AUX
taxlaw-2813	282	15	also	also	ADV
taxlaw-2813	282	16	a	a	DET
taxlaw-2813	282	17	problem	problem	NOUN
taxlaw-2813	282	18	in	in	ADP
taxlaw-2813	282	19	tax	tax	NOUN
taxlaw-2813	282	20	treaty	treaty	NOUN
taxlaw-2813	282	21	situations	situation	NOUN
taxlaw-2813	282	22	because	because	SCONJ
taxlaw-2813	282	23	the	the	DET
taxlaw-2813	282	24	definitions	definition	NOUN
taxlaw-2813	282	25	of	of	ADP
taxlaw-2813	282	26	the	the	DET
taxlaw-2813	282	27	terms	term	NOUN
taxlaw-2813	282	28	used	use	VERB
taxlaw-2813	282	29	in	in	ADP
taxlaw-2813	282	30	tax	tax	NOUN
taxlaw-2813	282	31	treaties	treaty	NOUN
taxlaw-2813	282	32	may	may	AUX
taxlaw-2813	282	33	themselves	themselves	PRON
taxlaw-2813	282	34	be	be	AUX
taxlaw-2813	282	35	unclear	unclear	ADJ
taxlaw-2813	282	36	and	and	CCONJ
taxlaw-2813	282	37	may	may	AUX
taxlaw-2813	282	38	leave	leave	VERB
taxlaw-2813	282	39	room	room	NOUN
taxlaw-2813	282	40	for	for	ADP
taxlaw-2813	282	41	interpretation	interpretation	NOUN
taxlaw-2813	282	42	.	.	PUNCT
taxlaw-2813	283	1	the	the	DET
taxlaw-2813	283	2	problem	problem	NOUN
taxlaw-2813	283	3	also	also	ADV
taxlaw-2813	283	4	exists	exist	VERB
taxlaw-2813	283	5	because	because	SCONJ
taxlaw-2813	283	6	the	the	DET
taxlaw-2813	283	7	area	area	NOUN
taxlaw-2813	283	8	of	of	ADP
taxlaw-2813	283	9	legal	legal	ADJ
taxlaw-2813	283	10	cases	case	NOUN
taxlaw-2813	283	11	covered	cover	VERB
taxlaw-2813	283	12	by	by	ADP
taxlaw-2813	283	13	the	the	DET
taxlaw-2813	283	14	term	term	NOUN
taxlaw-2813	283	15	used	use	VERB
taxlaw-2813	283	16	in	in	ADP
taxlaw-2813	283	17	other	other	ADJ
taxlaw-2813	283	18	domestic	domestic	ADJ
taxlaw-2813	283	19	legislation	legislation	NOUN
taxlaw-2813	283	20	.	.	PUNCT
taxlaw-2813	284	1	therefore	therefore	ADV
taxlaw-2813	284	2	,	,	PUNCT
taxlaw-2813	284	3	there	there	PRON
taxlaw-2813	284	4	is	be	VERB
taxlaw-2813	284	5	a	a	DET
taxlaw-2813	284	6	lot	lot	NOUN
taxlaw-2813	284	7	of	of	ADP
taxlaw-2813	284	8	room	room	NOUN
taxlaw-2813	284	9	for	for	ADP
taxlaw-2813	284	10	conflicts	conflict	NOUN
taxlaw-2813	284	11	and	and	CCONJ
taxlaw-2813	284	12	interpretation	interpretation	NOUN
taxlaw-2813	284	13	.	.	PUNCT
taxlaw-2813	285	1	it	it	PRON
taxlaw-2813	285	2	is	be	AUX
taxlaw-2813	285	3	also	also	ADV
taxlaw-2813	285	4	possible	possible	ADJ
taxlaw-2813	285	5	that	that	SCONJ
taxlaw-2813	285	6	taxpayers	taxpayer	NOUN
taxlaw-2813	285	7	purposely	purposely	ADV
taxlaw-2813	285	8	avoid	avoid	VERB
taxlaw-2813	285	9	tax	tax	NOUN
taxlaw-2813	285	10	by	by	ADP
taxlaw-2813	285	11	taking	take	VERB
taxlaw-2813	285	12	advantage	advantage	NOUN
taxlaw-2813	285	13	of	of	ADP
taxlaw-2813	285	14	the	the	DET
taxlaw-2813	285	15	differences	difference	NOUN
taxlaw-2813	285	16	in	in	ADP
taxlaw-2813	285	17	definitions	definition	NOUN
taxlaw-2813	285	18	.	.	PUNCT
taxlaw-2813	286	1	alternatively	alternatively	ADV
taxlaw-2813	286	2	,	,	PUNCT
taxlaw-2813	286	3	taxing	tax	VERB
taxlaw-2813	286	4	authorities	authority	NOUN
taxlaw-2813	286	5	may	may	AUX
taxlaw-2813	286	6	intentionally	intentionally	ADV
taxlaw-2813	286	7	seek	seek	VERB
taxlaw-2813	286	8	to	to	PART
taxlaw-2813	286	9	reach	reach	VERB
taxlaw-2813	286	10	interpretations	interpretation	NOUN
taxlaw-2813	286	11	that	that	PRON
taxlaw-2813	286	12	bring	bring	VERB
taxlaw-2813	286	13	tax	tax	NOUN
taxlaw-2813	286	14	returns	return	NOUN
taxlaw-2813	286	15	to	to	ADP
taxlaw-2813	286	16	the	the	DET
taxlaw-2813	286	17	state	state	NOUN
taxlaw-2813	286	18	in	in	ADP
taxlaw-2813	286	19	question	question	NOUN
taxlaw-2813	286	20	.	.	PUNCT
taxlaw-2813	286	21	”	"	PUNCT
taxlaw-2813	287	1	marjaana	marjaana	PROPN
taxlaw-2813	287	2	helminen	helminen	PROPN
taxlaw-2813	287	3	,	,	PUNCT
taxlaw-2813	287	4	the	the	DET
taxlaw-2813	287	5	dividend	dividend	NOUN
taxlaw-2813	287	6	concept	concept	NOUN
taxlaw-2813	287	7	in	in	ADP
taxlaw-2813	287	8	international	international	ADJ
taxlaw-2813	287	9	tax	tax	NOUN
taxlaw-2813	287	10	law	law	NOUN
taxlaw-2813	287	11	10	10	NUM
taxlaw-2813	287	12	(	(	PUNCT
taxlaw-2813	287	13	1999	1999	NUM
taxlaw-2813	287	14	)	)	PUNCT
taxlaw-2813	287	15	.	.	PUNCT
taxlaw-2813	288	1	47	47	NUM
taxlaw-2813	288	2	tsilly	tsilly	ADV
taxlaw-2813	288	3	dagan	dagan	NOUN
taxlaw-2813	288	4	,	,	PUNCT
taxlaw-2813	288	5	the	the	DET
taxlaw-2813	288	6	costs	cost	NOUN
taxlaw-2813	288	7	of	of	ADP
taxlaw-2813	288	8	international	international	ADJ
taxlaw-2813	288	9	tax	tax	NOUN
taxlaw-2813	288	10	cooperation	cooperation	NOUN
taxlaw-2813	288	11	4–7	4–7	PROPN
taxlaw-2813	288	12	(	(	PUNCT
taxlaw-2813	288	13	university	university	PROPN
taxlaw-2813	288	14	of	of	ADP
taxlaw-2813	288	15	michigan	michigan	PROPN
taxlaw-2813	288	16	john	john	PROPN
taxlaw-2813	288	17	m.	m.	PROPN
taxlaw-2813	288	18	olin	olin	PROPN
taxlaw-2813	288	19	center	center	PROPN
taxlaw-2813	288	20	for	for	ADP
taxlaw-2813	288	21	law	law	NOUN
taxlaw-2813	288	22	&	&	CCONJ
taxlaw-2813	288	23	economics	economic	NOUN
taxlaw-2813	288	24	,	,	PUNCT
taxlaw-2813	288	25	research	research	NOUN
taxlaw-2813	288	26	paper	paper	NOUN
taxlaw-2813	288	27	no	no	INTJ
taxlaw-2813	288	28	.	.	PUNCT
taxlaw-2813	288	29	02	02	NUM
taxlaw-2813	288	30	-	-	PUNCT
taxlaw-2813	288	31	07	07	NUM
taxlaw-2813	288	32	,	,	PUNCT
taxlaw-2813	288	33	2002	2002	NUM
taxlaw-2813	288	34	)	)	PUNCT
taxlaw-2813	288	35	,	,	PUNCT
taxlaw-2813	288	36	available	available	ADJ
taxlaw-2813	288	37	at	at	ADP
taxlaw-2813	288	38	http://ssrn.com/	http://ssrn.com/	PROPN
taxlaw-2813	288	39	abstract=315373	abstract=315373	PROPN
taxlaw-2813	288	40	(	(	PUNCT
taxlaw-2813	288	41	last	last	ADV
taxlaw-2813	288	42	visited	visit	VERB
taxlaw-2813	288	43	oct	oct	PROPN
taxlaw-2813	288	44	.	.	PROPN
taxlaw-2813	288	45	2	2	NUM
taxlaw-2813	288	46	,	,	PUNCT
taxlaw-2813	288	47	2011	2011	NUM
taxlaw-2813	288	48	)	)	PUNCT
taxlaw-2813	288	49	.	.	PUNCT
taxlaw-2813	289	1	the	the	DET
taxlaw-2813	289	2	article	article	NOUN
taxlaw-2813	289	3	points	point	VERB
taxlaw-2813	289	4	out	out	ADP
taxlaw-2813	289	5	that	that	SCONJ
taxlaw-2813	289	6	global	global	ADJ
taxlaw-2813	289	7	neutrality	neutrality	NOUN
taxlaw-2813	289	8	is	be	AUX
taxlaw-2813	289	9	possible	possible	ADJ
taxlaw-2813	289	10	in	in	ADP
taxlaw-2813	289	11	theory	theory	NOUN
taxlaw-2813	289	12	but	but	CCONJ
taxlaw-2813	289	13	that	that	SCONJ
taxlaw-2813	289	14	the	the	DET
taxlaw-2813	289	15	political	political	ADJ
taxlaw-2813	289	16	hurdles	hurdle	NOUN
taxlaw-2813	289	17	would	would	AUX
taxlaw-2813	289	18	render	render	VERB
taxlaw-2813	289	19	it	it	PRON
taxlaw-2813	289	20	impossible	impossible	ADJ
taxlaw-2813	289	21	.	.	PUNCT
taxlaw-2813	290	1	in	in	ADP
taxlaw-2813	290	2	the	the	DET
taxlaw-2813	290	3	unlikely	unlikely	ADJ
taxlaw-2813	290	4	scenario	scenario	NOUN
taxlaw-2813	290	5	that	that	SCONJ
taxlaw-2813	290	6	an	an	DET
taxlaw-2813	290	7	agreement	agreement	NOUN
taxlaw-2813	290	8	on	on	ADP
taxlaw-2813	290	9	global	global	ADJ
taxlaw-2813	290	10	neutrality	neutrality	NOUN
taxlaw-2813	290	11	would	would	AUX
taxlaw-2813	290	12	be	be	AUX
taxlaw-2813	290	13	stricken	stricken	VERB
taxlaw-2813	290	14	and	and	CCONJ
taxlaw-2813	290	15	implemented	implement	VERB
taxlaw-2813	290	16	,	,	PUNCT
taxlaw-2813	290	17	any	any	DET
taxlaw-2813	290	18	country	country	NOUN
taxlaw-2813	290	19	would	would	AUX
taxlaw-2813	290	20	have	have	VERB
taxlaw-2813	290	21	an	an	DET
taxlaw-2813	290	22	incentive	incentive	NOUN
taxlaw-2813	290	23	to	to	PART
taxlaw-2813	290	24	shirk	shirk	VERB
taxlaw-2813	290	25	on	on	ADP
taxlaw-2813	290	26	the	the	DET
taxlaw-2813	290	27	agreement	agreement	NOUN
taxlaw-2813	290	28	,	,	PUNCT
taxlaw-2813	290	29	and	and	CCONJ
taxlaw-2813	290	30	the	the	DET
taxlaw-2813	290	31	monitoring	monitoring	NOUN
taxlaw-2813	290	32	costs	cost	NOUN
taxlaw-2813	290	33	needed	need	VERB
taxlaw-2813	290	34	to	to	PART
taxlaw-2813	290	35	prevent	prevent	VERB
taxlaw-2813	290	36	this	this	PRON
taxlaw-2813	290	37	would	would	AUX
taxlaw-2813	290	38	make	make	VERB
taxlaw-2813	290	39	the	the	DET
taxlaw-2813	290	40	scheme	scheme	NOUN
taxlaw-2813	290	41	too	too	ADV
taxlaw-2813	290	42	costly	costly	ADJ
taxlaw-2813	290	43	to	to	PART
taxlaw-2813	290	44	be	be	AUX
taxlaw-2813	290	45	welfare	welfare	NOUN
taxlaw-2813	290	46	improving	improve	VERB
taxlaw-2813	290	47	.	.	PUNCT
taxlaw-2813	291	1	48	48	NUM
taxlaw-2813	291	2	rixen	rixen	NOUN
taxlaw-2813	291	3	,	,	PUNCT
taxlaw-2813	291	4	supra	supra	PROPN
taxlaw-2813	291	5	note	note	NOUN
taxlaw-2813	291	6	3	3	NUM
taxlaw-2813	291	7	,	,	PUNCT
taxlaw-2813	291	8	at	at	ADP
taxlaw-2813	291	9	62	62	NUM
taxlaw-2813	291	10	(	(	PUNCT
taxlaw-2813	291	11	explaining	explain	VERB
taxlaw-2813	291	12	the	the	DET
taxlaw-2813	291	13	prerequisite	prerequisite	NOUN
taxlaw-2813	291	14	for	for	ADP
taxlaw-2813	291	15	“	"	PUNCT
taxlaw-2813	291	16	global	global	ADJ
taxlaw-2813	291	17	”	"	PUNCT
taxlaw-2813	291	18	neutrality	neutrality	NOUN
taxlaw-2813	291	19	)	)	PUNCT
taxlaw-2813	291	20	.	.	PUNCT
taxlaw-2813	292	1	49	49	NUM
taxlaw-2813	292	2	capital	capital	NOUN
taxlaw-2813	292	3	import	import	NOUN
taxlaw-2813	292	4	neutrality	neutrality	NOUN
taxlaw-2813	292	5	requires	require	VERB
taxlaw-2813	292	6	that	that	SCONJ
taxlaw-2813	292	7	investment	investment	NOUN
taxlaw-2813	292	8	returns	return	NOUN
taxlaw-2813	292	9	do	do	AUX
taxlaw-2813	292	10	not	not	PART
taxlaw-2813	292	11	depend	depend	VERB
taxlaw-2813	292	12	on	on	ADP
taxlaw-2813	292	13	the	the	DET
taxlaw-2813	292	14	residence	residence	NOUN
taxlaw-2813	292	15	of	of	ADP
taxlaw-2813	292	16	the	the	DET
taxlaw-2813	292	17	investor	investor	NOUN
taxlaw-2813	292	18	.	.	PUNCT
taxlaw-2813	293	1	this	this	PRON
taxlaw-2813	293	2	requires	require	VERB
taxlaw-2813	293	3	that	that	SCONJ
taxlaw-2813	293	4	foreign	foreign	ADJ
taxlaw-2813	293	5	and	and	CCONJ
taxlaw-2813	293	6	domestic	domestic	ADJ
taxlaw-2813	293	7	investors	investor	NOUN
taxlaw-2813	293	8	be	be	AUX
taxlaw-2813	293	9	treated	treat	VERB
taxlaw-2813	293	10	alike	alike	ADV
taxlaw-2813	293	11	in	in	ADP
taxlaw-2813	293	12	the	the	DET
taxlaw-2813	293	13	source	source	NOUN
taxlaw-2813	293	14	country	country	NOUN
taxlaw-2813	293	15	,	,	PUNCT
taxlaw-2813	293	16	while	while	SCONJ
taxlaw-2813	293	17	the	the	DET
taxlaw-2813	293	18	residence	residence	NOUN
taxlaw-2813	293	19	country	country	NOUN
taxlaw-2813	293	20	exempts	exempt	VERB
taxlaw-2813	293	21	those	those	PRON
taxlaw-2813	293	22	investing	invest	VERB
taxlaw-2813	293	23	abroad	abroad	ADV
taxlaw-2813	293	24	from	from	ADP
taxlaw-2813	293	25	any	any	DET
taxlaw-2813	293	26	taxation	taxation	NOUN
taxlaw-2813	293	27	on	on	ADP
taxlaw-2813	293	28	these	these	DET
taxlaw-2813	293	29	returns	return	NOUN
taxlaw-2813	293	30	.	.	PUNCT
taxlaw-2813	294	1	50	50	NUM
taxlaw-2813	294	2	capital	capital	NOUN
taxlaw-2813	294	3	export	export	NOUN
taxlaw-2813	294	4	neutrality	neutrality	NOUN
taxlaw-2813	294	5	implies	imply	VERB
taxlaw-2813	294	6	that	that	SCONJ
taxlaw-2813	294	7	an	an	DET
taxlaw-2813	294	8	investor	investor	NOUN
taxlaw-2813	294	9	faces	face	VERB
taxlaw-2813	294	10	the	the	DET
taxlaw-2813	294	11	same	same	ADJ
taxlaw-2813	294	12	taxation	taxation	NOUN
taxlaw-2813	294	13	no	no	ADV
taxlaw-2813	294	14	matter	matter	ADV
taxlaw-2813	294	15	whether	whether	SCONJ
taxlaw-2813	294	16	he	he	PRON
taxlaw-2813	294	17	invests	invest	VERB
taxlaw-2813	294	18	at	at	ADP
taxlaw-2813	294	19	home	home	NOUN
taxlaw-2813	294	20	or	or	CCONJ
taxlaw-2813	294	21	in	in	ADP
taxlaw-2813	294	22	another	another	DET
taxlaw-2813	294	23	country	country	NOUN
taxlaw-2813	294	24	,	,	PUNCT
taxlaw-2813	294	25	making	make	VERB
taxlaw-2813	294	26	his	his	PRON
taxlaw-2813	294	27	investment	investment	NOUN
taxlaw-2813	294	28	decision	decision	NOUN
taxlaw-2813	294	29	based	base	VERB
taxlaw-2813	294	30	on	on	ADP
taxlaw-2813	294	31	economic	economic	ADJ
taxlaw-2813	294	32	fundamentals	fundamental	NOUN
taxlaw-2813	294	33	alone	alone	ADV
taxlaw-2813	294	34	.	.	PUNCT
taxlaw-2813	295	1	if	if	SCONJ
taxlaw-2813	295	2	country	country	PROPN
taxlaw-2813	295	3	b	b	PROPN
taxlaw-2813	295	4	has	have	VERB
taxlaw-2813	295	5	higher	high	ADJ
taxlaw-2813	295	6	taxes	taxis	NOUN
taxlaw-2813	295	7	than	than	ADP
taxlaw-2813	295	8	country	country	NOUN
taxlaw-2813	295	9	a	a	X
taxlaw-2813	295	10	,	,	PUNCT
taxlaw-2813	295	11	country	country	NOUN
taxlaw-2813	295	12	a	a	PRON
taxlaw-2813	295	13	will	will	AUX
taxlaw-2813	295	14	need	need	VERB
taxlaw-2813	295	15	to	to	PART
taxlaw-2813	295	16	offer	offer	VERB
taxlaw-2813	295	17	its	its	PRON
taxlaw-2813	295	18	taxpayers	taxpayer	NOUN
taxlaw-2813	295	19	a	a	DET
taxlaw-2813	295	20	tax	tax	NOUN
taxlaw-2813	295	21	credit	credit	NOUN
taxlaw-2813	295	22	to	to	PART
taxlaw-2813	295	23	remove	remove	VERB
taxlaw-2813	295	24	tax	tax	NOUN
taxlaw-2813	295	25	considerations	consideration	NOUN
taxlaw-2813	295	26	from	from	ADP
taxlaw-2813	295	27	its	its	PRON
taxlaw-2813	295	28	taxpayers	taxpayer	NOUN
taxlaw-2813	295	29	’	’	PART
taxlaw-2813	295	30	choices	choice	NOUN
taxlaw-2813	295	31	between	between	ADP
taxlaw-2813	295	32	investments	investment	NOUN
taxlaw-2813	295	33	in	in	ADP
taxlaw-2813	295	34	country	country	NOUN
taxlaw-2813	295	35	a	a	PRON
taxlaw-2813	295	36	and	and	CCONJ
taxlaw-2813	295	37	country	country	NOUN
taxlaw-2813	295	38	b.	b.	PROPN
taxlaw-2813	296	1	but	but	CCONJ
taxlaw-2813	296	2	if	if	SCONJ
taxlaw-2813	296	3	country	country	NOUN
taxlaw-2813	296	4	c	c	PROPN
taxlaw-2813	296	5	has	have	VERB
taxlaw-2813	296	6	a	a	DET
taxlaw-2813	296	7	lower	low	ADJ
taxlaw-2813	296	8	rate	rate	NOUN
taxlaw-2813	296	9	than	than	ADP
taxlaw-2813	296	10	country	country	NOUN
taxlaw-2813	296	11	a	a	NOUN
taxlaw-2813	296	12	,	,	PUNCT
taxlaw-2813	296	13	a	a	DET
taxlaw-2813	296	14	taxpayer	taxpayer	NOUN
taxlaw-2813	296	15	in	in	ADP
taxlaw-2813	296	16	the	the	DET
taxlaw-2813	296	17	latter	latter	ADJ
taxlaw-2813	296	18	will	will	AUX
taxlaw-2813	296	19	need	need	VERB
taxlaw-2813	296	20	to	to	PART
taxlaw-2813	296	21	make	make	VERB
taxlaw-2813	296	22	up	up	ADP
taxlaw-2813	296	23	the	the	DET
taxlaw-2813	296	24	difference	difference	NOUN
taxlaw-2813	296	25	between	between	ADP
taxlaw-2813	296	26	country	country	NOUN
taxlaw-2813	296	27	c	c	AUX
taxlaw-2813	296	28	’s	’s	X
taxlaw-2813	296	29	lower	low	ADJ
taxlaw-2813	296	30	tax	tax	NOUN
taxlaw-2813	296	31	rate	rate	NOUN
taxlaw-2813	296	32	and	and	CCONJ
taxlaw-2813	296	33	country	country	NOUN
taxlaw-2813	296	34	a	a	DET
taxlaw-2813	296	35	’s	’s	ADV
taxlaw-2813	296	36	higher	high	ADJ
taxlaw-2813	296	37	rate	rate	NOUN
taxlaw-2813	296	38	when	when	SCONJ
taxlaw-2813	296	39	profits	profit	NOUN
taxlaw-2813	296	40	are	be	AUX
taxlaw-2813	296	41	brought	bring	VERB
taxlaw-2813	296	42	back	back	ADV
taxlaw-2813	296	43	to	to	ADP
taxlaw-2813	296	44	country	country	NOUN
taxlaw-2813	296	45	a.	a.	NOUN
taxlaw-2813	296	46	51	51	NUM
taxlaw-2813	296	47	see	see	VERB
taxlaw-2813	296	48	rixen	rixen	NOUN
taxlaw-2813	296	49	,	,	PUNCT
taxlaw-2813	296	50	supra	supra	PROPN
taxlaw-2813	296	51	note	note	NOUN
taxlaw-2813	296	52	3	3	NUM
taxlaw-2813	296	53	,	,	PUNCT
taxlaw-2813	296	54	at	at	ADP
taxlaw-2813	296	55	61–63	61–63	NUM
taxlaw-2813	296	56	(	(	PUNCT
taxlaw-2813	296	57	explaining	explain	VERB
taxlaw-2813	296	58	how	how	SCONJ
taxlaw-2813	296	59	,	,	PUNCT
taxlaw-2813	296	60	since	since	SCONJ
taxlaw-2813	296	61	the	the	DET
taxlaw-2813	296	62	different	different	ADJ
taxlaw-2813	296	63	tax	tax	NOUN
taxlaw-2813	296	64	systems	system	NOUN
taxlaw-2813	296	65	’	'	PUNCT
taxlaw-2813	296	66	requirements	requirement	NOUN
taxlaw-2813	296	67	are	be	AUX
taxlaw-2813	296	68	conflicting	conflict	VERB
taxlaw-2813	296	69	,	,	PUNCT
taxlaw-2813	296	70	total	total	ADJ
taxlaw-2813	296	71	export	export	NOUN
taxlaw-2813	296	72	and	and	CCONJ
taxlaw-2813	296	73	import	import	NOUN
taxlaw-2813	296	74	neutrality	neutrality	NOUN
taxlaw-2813	296	75	can	can	AUX
taxlaw-2813	296	76	not	not	PART
taxlaw-2813	296	77	be	be	AUX
taxlaw-2813	296	78	obtained	obtain	VERB
taxlaw-2813	296	79	simultaneously	simultaneously	ADV
taxlaw-2813	296	80	within	within	ADP
taxlaw-2813	296	81	a	a	DET
taxlaw-2813	296	82	single	single	ADJ
taxlaw-2813	296	83	jurisdiction	jurisdiction	NOUN
taxlaw-2813	296	84	)	)	PUNCT
taxlaw-2813	296	85	.	.	PUNCT
taxlaw-2813	297	1	52	52	NUM
taxlaw-2813	297	2	dagan	dagan	NOUN
taxlaw-2813	297	3	,	,	PUNCT
taxlaw-2813	297	4	supra	supra	PROPN
taxlaw-2813	297	5	note	note	PROPN
taxlaw-2813	297	6	47	47	NUM
taxlaw-2813	297	7	,	,	PUNCT
taxlaw-2813	297	8	at	at	ADP
taxlaw-2813	297	9	10	10	NUM
taxlaw-2813	297	10	(	(	PUNCT
taxlaw-2813	297	11	pointing	point	VERB
taxlaw-2813	297	12	out	out	ADP
taxlaw-2813	297	13	that	that	SCONJ
taxlaw-2813	297	14	since	since	SCONJ
taxlaw-2813	297	15	tax	tax	NOUN
taxlaw-2813	297	16	treaties	treaty	NOUN
taxlaw-2813	297	17	,	,	PUNCT
taxlaw-2813	297	18	including	include	VERB
taxlaw-2813	297	19	the	the	DET
taxlaw-2813	297	20	oecd	oecd	PROPN
taxlaw-2813	297	21	model	model	PROPN
taxlaw-2813	297	22	convention	convention	PROPN
taxlaw-2813	297	23	,	,	PUNCT
taxlaw-2813	297	24	rely	rely	VERB
taxlaw-2813	297	25	primarily	primarily	ADV
taxlaw-2813	297	26	on	on	ADP
taxlaw-2813	297	27	the	the	DET
taxlaw-2813	297	28	residence	residence	NOUN
taxlaw-2813	297	29	principle	principle	NOUN
taxlaw-2813	297	30	of	of	ADP
taxlaw-2813	297	31	taxation	taxation	NOUN
taxlaw-2813	297	32	,	,	PUNCT
taxlaw-2813	297	33	capital	capital	NOUN
taxlaw-2813	297	34	export	export	NOUN
taxlaw-2813	297	35	neutrality	neutrality	NOUN
taxlaw-2813	297	36	seems	seem	VERB
taxlaw-2813	297	37	to	to	PART
taxlaw-2813	297	38	be	be	AUX
taxlaw-2813	297	39	the	the	DET
taxlaw-2813	297	40	main	main	ADJ
taxlaw-2813	297	41	focus	focus	NOUN
taxlaw-2813	297	42	when	when	SCONJ
taxlaw-2813	297	43	tax	tax	NOUN
taxlaw-2813	297	44	competition	competition	NOUN
taxlaw-2813	297	45	is	be	AUX
taxlaw-2813	297	46	discussed	discuss	VERB
taxlaw-2813	297	47	)	)	PUNCT
taxlaw-2813	297	48	.	.	PUNCT
taxlaw-2813	298	1	53	53	NUM
taxlaw-2813	298	2	the	the	DET
taxlaw-2813	298	3	aim	aim	NOUN
taxlaw-2813	298	4	of	of	ADP
taxlaw-2813	298	5	tax	tax	NOUN
taxlaw-2813	298	6	neutrality	neutrality	NOUN
taxlaw-2813	298	7	is	be	AUX
taxlaw-2813	298	8	to	to	PART
taxlaw-2813	298	9	avoid	avoid	VERB
taxlaw-2813	298	10	causing	cause	VERB
taxlaw-2813	298	11	inefficient	inefficient	ADJ
taxlaw-2813	298	12	investments	investment	NOUN
taxlaw-2813	298	13	because	because	SCONJ
taxlaw-2813	298	14	of	of	ADP
taxlaw-2813	298	15	tax	tax	NOUN
taxlaw-2813	298	16	laws	law	NOUN
taxlaw-2813	298	17	.	.	PUNCT
taxlaw-2813	299	1	tax	tax	NOUN
taxlaw-2813	299	2	competition	competition	NOUN
taxlaw-2813	299	3	can	can	AUX
taxlaw-2813	299	4	be	be	AUX
taxlaw-2813	299	5	avoided	avoid	VERB
taxlaw-2813	299	6	if	if	SCONJ
taxlaw-2813	299	7	investments	investment	NOUN
taxlaw-2813	299	8	can	can	AUX
taxlaw-2813	299	9	not	not	PART
taxlaw-2813	299	10	be	be	AUX
taxlaw-2813	299	11	made	make	VERB
taxlaw-2813	299	12	at	at	ADP
taxlaw-2813	299	13	lower	low	ADJ
taxlaw-2813	299	14	tax	tax	NOUN
taxlaw-2813	299	15	rates	rate	NOUN
taxlaw-2813	299	16	.	.	PUNCT
taxlaw-2813	300	1	complete	complete	ADJ
taxlaw-2813	300	2	elimination	elimination	NOUN
taxlaw-2813	300	3	of	of	ADP
taxlaw-2813	300	4	competition	competition	NOUN
taxlaw-2813	300	5	is	be	AUX
taxlaw-2813	300	6	impossible	impossible	ADJ
taxlaw-2813	300	7	so	so	ADV
taxlaw-2813	300	8	long	long	ADV
taxlaw-2813	300	9	as	as	SCONJ
taxlaw-2813	300	10	black	black	ADJ
taxlaw-2813	300	11	markets	market	NOUN
taxlaw-2813	300	12	exist	exist	VERB
taxlaw-2813	300	13	.	.	PUNCT
taxlaw-2813	301	1	investors	investor	NOUN
taxlaw-2813	301	2	are	be	AUX
taxlaw-2813	301	3	never	never	ADV
taxlaw-2813	301	4	completely	completely	ADV
taxlaw-2813	301	5	neutral	neutral	ADJ
taxlaw-2813	301	6	between	between	ADP
taxlaw-2813	301	7	paying	pay	VERB
taxlaw-2813	301	8	taxes	taxis	NOUN
taxlaw-2813	301	9	and	and	CCONJ
taxlaw-2813	301	10	paying	pay	VERB
taxlaw-2813	301	11	the	the	DET
taxlaw-2813	301	12	price	price	NOUN
taxlaw-2813	301	13	for	for	ADP
taxlaw-2813	301	14	doing	do	VERB
taxlaw-2813	301	15	deals	deal	NOUN
taxlaw-2813	301	16	under	under	ADP
taxlaw-2813	301	17	the	the	DET
taxlaw-2813	301	18	table	table	NOUN
taxlaw-2813	301	19	.	.	PUNCT
taxlaw-2813	302	1	moreover	moreover	ADV
taxlaw-2813	302	2	,	,	PUNCT
taxlaw-2813	302	3	distortions	distortion	NOUN
taxlaw-2813	302	4	exist	exist	VERB
taxlaw-2813	302	5	both	both	PRON
taxlaw-2813	302	6	because	because	SCONJ
taxlaw-2813	302	7	tax	tax	NOUN
taxlaw-2813	302	8	rates	rate	NOUN
taxlaw-2813	302	9	are	be	AUX
taxlaw-2813	302	10	low	low	ADJ
taxlaw-2813	302	11	and	and	CCONJ
taxlaw-2813	302	12	high	high	ADJ
taxlaw-2813	302	13	.	.	PUNCT
taxlaw-2813	303	1	where	where	SCONJ
taxlaw-2813	303	2	rates	rate	NOUN
taxlaw-2813	303	3	are	be	AUX
taxlaw-2813	303	4	high	high	ADJ
taxlaw-2813	303	5	,	,	PUNCT
taxlaw-2813	303	6	investors	investor	NOUN
taxlaw-2813	303	7	may	may	AUX
taxlaw-2813	303	8	decide	decide	VERB
taxlaw-2813	303	9	not	not	PART
taxlaw-2813	303	10	to	to	PART
taxlaw-2813	303	11	invest	invest	VERB
taxlaw-2813	303	12	at	at	ADV
taxlaw-2813	303	13	all	all	ADV
taxlaw-2813	303	14	.	.	PUNCT
taxlaw-2813	304	1	this	this	PRON
taxlaw-2813	304	2	causes	cause	VERB
taxlaw-2813	304	3	an	an	DET
taxlaw-2813	304	4	inefficiency	inefficiency	NOUN
taxlaw-2813	304	5	that	that	PRON
taxlaw-2813	304	6	is	be	AUX
taxlaw-2813	304	7	much	much	ADV
taxlaw-2813	304	8	harder	hard	ADJ
taxlaw-2813	304	9	to	to	PART
taxlaw-2813	304	10	measure	measure	VERB
taxlaw-2813	304	11	than	than	ADP
taxlaw-2813	304	12	that	that	PRON
taxlaw-2813	304	13	which	which	PRON
taxlaw-2813	304	14	occurs	occur	VERB
taxlaw-2813	304	15	when	when	SCONJ
taxlaw-2813	304	16	capital	capital	NOUN
taxlaw-2813	304	17	moves	move	VERB
taxlaw-2813	304	18	from	from	ADP
taxlaw-2813	304	19	one	one	NUM
taxlaw-2813	304	20	country	country	NOUN
taxlaw-2813	304	21	to	to	ADP
taxlaw-2813	304	22	the	the	DET
taxlaw-2813	304	23	other	other	ADJ
taxlaw-2813	304	24	as	as	ADP
taxlaw-2813	304	25	a	a	DET
taxlaw-2813	304	26	result	result	NOUN
taxlaw-2813	304	27	of	of	ADP
taxlaw-2813	304	28	changes	change	NOUN
taxlaw-2813	304	29	in	in	ADP
taxlaw-2813	304	30	taxation	taxation	NOUN
taxlaw-2813	304	31	but	but	CCONJ
taxlaw-2813	304	32	which	which	PRON
taxlaw-2813	304	33	is	be	AUX
taxlaw-2813	304	34	nonetheless	nonetheless	ADV
taxlaw-2813	304	35	potentially	potentially	ADV
taxlaw-2813	304	36	significant	significant	ADJ
taxlaw-2813	304	37	.	.	PUNCT
taxlaw-2813	305	1	14	14	NUM
taxlaw-2813	305	2	columbia	columbia	PROPN
taxlaw-2813	305	3	journal	journal	PROPN
taxlaw-2813	305	4	of	of	ADP
taxlaw-2813	305	5	tax	tax	NOUN
taxlaw-2813	305	6	law	law	NOUN
taxlaw-2813	305	7	[	[	X
taxlaw-2813	305	8	vol.4:1	vol.4:1	X
taxlaw-2813	305	9	will	will	AUX
taxlaw-2813	305	10	therefore	therefore	ADV
taxlaw-2813	305	11	persist	persist	VERB
taxlaw-2813	305	12	regardless	regardless	ADV
taxlaw-2813	305	13	of	of	ADP
taxlaw-2813	305	14	specific	specific	ADJ
taxlaw-2813	305	15	efforts	effort	NOUN
taxlaw-2813	305	16	to	to	PART
taxlaw-2813	305	17	harmonize	harmonize	VERB
taxlaw-2813	305	18	portions	portion	NOUN
taxlaw-2813	305	19	of	of	ADP
taxlaw-2813	305	20	the	the	DET
taxlaw-2813	305	21	tax	tax	NOUN
taxlaw-2813	305	22	rules	rule	NOUN
taxlaw-2813	305	23	.	.	PUNCT
taxlaw-2813	306	1	moreover	moreover	ADV
taxlaw-2813	306	2	,	,	PUNCT
taxlaw-2813	306	3	tax	tax	NOUN
taxlaw-2813	306	4	policy	policy	NOUN
taxlaw-2813	306	5	is	be	AUX
taxlaw-2813	306	6	just	just	ADV
taxlaw-2813	306	7	one	one	NUM
taxlaw-2813	306	8	of	of	ADP
taxlaw-2813	306	9	many	many	ADJ
taxlaw-2813	306	10	dimensions	dimension	NOUN
taxlaw-2813	306	11	on	on	ADP
taxlaw-2813	306	12	which	which	PRON
taxlaw-2813	306	13	nations	nation	NOUN
taxlaw-2813	306	14	compete	compete	VERB
taxlaw-2813	306	15	for	for	ADP
taxlaw-2813	306	16	economic	economic	ADJ
taxlaw-2813	306	17	activities	activity	NOUN
taxlaw-2813	306	18	.	.	PUNCT
taxlaw-2813	307	1	an	an	DET
taxlaw-2813	307	2	educated	educate	VERB
taxlaw-2813	307	3	workforce	workforce	NOUN
taxlaw-2813	307	4	,	,	PUNCT
taxlaw-2813	307	5	widespread	widespread	ADJ
taxlaw-2813	307	6	use	use	NOUN
taxlaw-2813	307	7	of	of	ADP
taxlaw-2813	307	8	languages	language	NOUN
taxlaw-2813	307	9	common	common	ADJ
taxlaw-2813	307	10	in	in	ADP
taxlaw-2813	307	11	international	international	ADJ
taxlaw-2813	307	12	trade	trade	NOUN
taxlaw-2813	307	13	,	,	PUNCT
taxlaw-2813	307	14	the	the	DET
taxlaw-2813	307	15	size	size	NOUN
taxlaw-2813	307	16	of	of	ADP
taxlaw-2813	307	17	a	a	DET
taxlaw-2813	307	18	particular	particular	ADJ
taxlaw-2813	307	19	market	market	NOUN
taxlaw-2813	307	20	,	,	PUNCT
taxlaw-2813	307	21	a	a	DET
taxlaw-2813	307	22	common	common	ADJ
taxlaw-2813	307	23	law	law	NOUN
taxlaw-2813	307	24	legal	legal	ADJ
taxlaw-2813	307	25	system	system	NOUN
taxlaw-2813	307	26	,	,	PUNCT
taxlaw-2813	307	27	being	be	AUX
taxlaw-2813	307	28	in	in	ADP
taxlaw-2813	307	29	the	the	DET
taxlaw-2813	307	30	“	"	PUNCT
taxlaw-2813	307	31	right	right	ADJ
taxlaw-2813	307	32	”	"	PUNCT
taxlaw-2813	307	33	time	time	NOUN
taxlaw-2813	307	34	zone	zone	NOUN
taxlaw-2813	307	35	,	,	PUNCT
taxlaw-2813	307	36	and	and	CCONJ
taxlaw-2813	307	37	the	the	DET
taxlaw-2813	307	38	presence	presence	NOUN
taxlaw-2813	307	39	of	of	ADP
taxlaw-2813	307	40	a	a	DET
taxlaw-2813	307	41	“	"	PUNCT
taxlaw-2813	307	42	creative	creative	ADJ
taxlaw-2813	307	43	class	class	NOUN
taxlaw-2813	307	44	”	"	PUNCT
taxlaw-2813	307	45	are	be	AUX
taxlaw-2813	307	46	all	all	PRON
taxlaw-2813	307	47	regularly	regularly	ADV
taxlaw-2813	307	48	linked	link	VERB
taxlaw-2813	307	49	to	to	ADP
taxlaw-2813	307	50	economic	economic	ADJ
taxlaw-2813	307	51	success.54	success.54	PROPN
taxlaw-2813	307	52	taxation	taxation	NOUN
taxlaw-2813	307	53	is	be	AUX
taxlaw-2813	307	54	no	no	ADV
taxlaw-2813	307	55	different	different	ADJ
taxlaw-2813	307	56	in	in	ADP
taxlaw-2813	307	57	principle	principle	NOUN
taxlaw-2813	307	58	from	from	ADP
taxlaw-2813	307	59	these	these	DET
taxlaw-2813	307	60	other	other	ADJ
taxlaw-2813	307	61	characteristics	characteristic	NOUN
taxlaw-2813	307	62	.	.	PUNCT
taxlaw-2813	308	1	in	in	ADP
taxlaw-2813	308	2	a	a	DET
taxlaw-2813	308	3	world	world	NOUN
taxlaw-2813	308	4	in	in	ADP
taxlaw-2813	308	5	which	which	PRON
taxlaw-2813	308	6	differences	difference	NOUN
taxlaw-2813	308	7	in	in	ADP
taxlaw-2813	308	8	tax	tax	NOUN
taxlaw-2813	308	9	rules	rule	NOUN
taxlaw-2813	308	10	are	be	AUX
taxlaw-2813	308	11	inevitable	inevitable	ADJ
taxlaw-2813	308	12	,	,	PUNCT
taxlaw-2813	308	13	how	how	SCONJ
taxlaw-2813	308	14	should	should	AUX
taxlaw-2813	308	15	we	we	PRON
taxlaw-2813	308	16	evaluate	evaluate	VERB
taxlaw-2813	308	17	the	the	DET
taxlaw-2813	308	18	differences	difference	NOUN
taxlaw-2813	308	19	we	we	PRON
taxlaw-2813	308	20	observe	observe	VERB
taxlaw-2813	308	21	?	?	PUNCT
taxlaw-2813	309	1	we	we	PRON
taxlaw-2813	309	2	argue	argue	VERB
taxlaw-2813	309	3	that	that	SCONJ
taxlaw-2813	309	4	the	the	DET
taxlaw-2813	309	5	appropriate	appropriate	ADJ
taxlaw-2813	309	6	lens	lens	NOUN
taxlaw-2813	309	7	is	be	AUX
taxlaw-2813	309	8	of	of	ADP
taxlaw-2813	309	9	the	the	DET
taxlaw-2813	309	10	interest	interest	NOUN
taxlaw-2813	309	11	groups	group	NOUN
taxlaw-2813	309	12	within	within	ADP
taxlaw-2813	309	13	countries	country	NOUN
taxlaw-2813	309	14	that	that	PRON
taxlaw-2813	309	15	use	use	VERB
taxlaw-2813	309	16	their	their	PRON
taxlaw-2813	309	17	influence	influence	NOUN
taxlaw-2813	309	18	to	to	PART
taxlaw-2813	309	19	shape	shape	VERB
taxlaw-2813	309	20	tax	tax	NOUN
taxlaw-2813	309	21	laws	law	NOUN
taxlaw-2813	309	22	domestically	domestically	ADV
taxlaw-2813	309	23	to	to	ADP
taxlaw-2813	309	24	their	their	PRON
taxlaw-2813	309	25	advantage	advantage	NOUN
taxlaw-2813	309	26	.	.	PUNCT
taxlaw-2813	310	1	55	55	NUM
taxlaw-2813	310	2	we	we	PRON
taxlaw-2813	310	3	propose	propose	VERB
taxlaw-2813	310	4	the	the	DET
taxlaw-2813	310	5	following	following	NOUN
taxlaw-2813	310	6	as	as	ADP
taxlaw-2813	310	7	the	the	DET
taxlaw-2813	310	8	appropriate	appropriate	ADJ
taxlaw-2813	310	9	analytical	analytical	ADJ
taxlaw-2813	310	10	framework	framework	NOUN
taxlaw-2813	310	11	for	for	ADP
taxlaw-2813	310	12	examining	examine	VERB
taxlaw-2813	310	13	international	international	ADJ
taxlaw-2813	310	14	tax	tax	NOUN
taxlaw-2813	310	15	and	and	CCONJ
taxlaw-2813	310	16	regulatory	regulatory	ADJ
taxlaw-2813	310	17	competition	competition	NOUN
taxlaw-2813	310	18	:	:	PUNCT
taxlaw-2813	310	19			DET
taxlaw-2813	310	20	states	state	NOUN
taxlaw-2813	310	21	enter	enter	VERB
taxlaw-2813	310	22	the	the	DET
taxlaw-2813	310	23	competition	competition	NOUN
taxlaw-2813	310	24	with	with	ADP
taxlaw-2813	310	25	different	different	ADJ
taxlaw-2813	310	26	endowments	endowment	NOUN
taxlaw-2813	310	27	that	that	PRON
taxlaw-2813	310	28	affect	affect	VERB
taxlaw-2813	310	29	their	their	PRON
taxlaw-2813	310	30	competitive	competitive	ADJ
taxlaw-2813	310	31	abilities	ability	NOUN
taxlaw-2813	310	32	to	to	PART
taxlaw-2813	310	33	attract	attract	VERB
taxlaw-2813	310	34	investment	investment	NOUN
taxlaw-2813	310	35	.	.	PUNCT
taxlaw-2813	311	1	large	large	ADJ
taxlaw-2813	311	2	economies	economy	NOUN
taxlaw-2813	311	3	such	such	ADJ
taxlaw-2813	311	4	as	as	ADP
taxlaw-2813	311	5	the	the	DET
taxlaw-2813	311	6	united	united	PROPN
taxlaw-2813	311	7	states	states	PROPN
taxlaw-2813	311	8	are	be	AUX
taxlaw-2813	311	9	attractive	attractive	ADJ
taxlaw-2813	311	10	destinations	destination	NOUN
taxlaw-2813	311	11	for	for	ADP
taxlaw-2813	311	12	investment	investment	NOUN
taxlaw-2813	311	13	and	and	CCONJ
taxlaw-2813	311	14	so	so	ADV
taxlaw-2813	311	15	have	have	VERB
taxlaw-2813	311	16	the	the	DET
taxlaw-2813	311	17	opportunity	opportunity	NOUN
taxlaw-2813	311	18	to	to	PART
taxlaw-2813	311	19	charge	charge	VERB
taxlaw-2813	311	20	a	a	DET
taxlaw-2813	311	21	relatively	relatively	ADV
taxlaw-2813	311	22	high	high	ADJ
taxlaw-2813	311	23	price	price	NOUN
taxlaw-2813	311	24	through	through	ADP
taxlaw-2813	311	25	the	the	DET
taxlaw-2813	311	26	combination	combination	NOUN
taxlaw-2813	311	27	of	of	ADP
taxlaw-2813	311	28	taxes	taxis	NOUN
taxlaw-2813	311	29	and	and	CCONJ
taxlaw-2813	311	30	regulatory	regulatory	ADJ
taxlaw-2813	311	31	costs	cost	NOUN
taxlaw-2813	311	32	in	in	ADP
taxlaw-2813	311	33	exchange	exchange	NOUN
taxlaw-2813	311	34	for	for	ADP
taxlaw-2813	311	35	access	access	NOUN
taxlaw-2813	311	36	to	to	ADP
taxlaw-2813	311	37	investment	investment	NOUN
taxlaw-2813	311	38	opportunities	opportunity	NOUN
taxlaw-2813	311	39	.	.	PUNCT
taxlaw-2813	312	1	smaller	small	ADJ
taxlaw-2813	312	2	economies	economy	NOUN
taxlaw-2813	312	3	that	that	PRON
taxlaw-2813	312	4	lack	lack	VERB
taxlaw-2813	312	5	these	these	DET
taxlaw-2813	312	6	advantages	advantage	NOUN
taxlaw-2813	312	7	,	,	PUNCT
taxlaw-2813	312	8	such	such	ADJ
taxlaw-2813	312	9	as	as	ADP
taxlaw-2813	312	10	ireland	ireland	NOUN
taxlaw-2813	312	11	,	,	PUNCT
taxlaw-2813	312	12	must	must	AUX
taxlaw-2813	312	13	compete	compete	VERB
taxlaw-2813	312	14	on	on	ADP
taxlaw-2813	312	15	price	price	NOUN
taxlaw-2813	312	16	.	.	PUNCT
taxlaw-2813	313	1	treating	treat	VERB
taxlaw-2813	313	2	taxation	taxation	NOUN
taxlaw-2813	313	3	issues	issue	NOUN
taxlaw-2813	313	4	as	as	ADV
taxlaw-2813	313	5	different	different	ADJ
taxlaw-2813	313	6	in	in	ADP
taxlaw-2813	313	7	kind	kind	NOUN
taxlaw-2813	313	8	from	from	ADP
taxlaw-2813	313	9	other	other	ADJ
taxlaw-2813	313	10	international	international	ADJ
taxlaw-2813	313	11	differences	difference	NOUN
taxlaw-2813	313	12	disadvantages	disadvantage	VERB
taxlaw-2813	313	13	smaller	small	ADJ
taxlaw-2813	313	14	,	,	PUNCT
taxlaw-2813	313	15	less	less	ADV
taxlaw-2813	313	16	wealthy	wealthy	ADJ
taxlaw-2813	313	17	states	state	NOUN
taxlaw-2813	313	18	relative	relative	ADJ
taxlaw-2813	313	19	to	to	ADP
taxlaw-2813	313	20	larger	large	ADJ
taxlaw-2813	313	21	,	,	PUNCT
taxlaw-2813	313	22	wealthier	wealthy	ADJ
taxlaw-2813	313	23	states	state	NOUN
taxlaw-2813	313	24	.	.	PUNCT
taxlaw-2813	314	1			X
taxlaw-2813	314	2	states	state	NOUN
taxlaw-2813	314	3	differ	differ	VERB
taxlaw-2813	314	4	in	in	ADP
taxlaw-2813	314	5	the	the	DET
taxlaw-2813	314	6	degree	degree	NOUN
taxlaw-2813	314	7	to	to	PART
taxlaw-2813	314	8	which	which	PRON
taxlaw-2813	314	9	their	their	PRON
taxlaw-2813	314	10	public	public	ADJ
taxlaw-2813	314	11	finances	finance	NOUN
taxlaw-2813	314	12	depend	depend	VERB
taxlaw-2813	314	13	on	on	ADP
taxlaw-2813	314	14	encouraging	encourage	VERB
taxlaw-2813	314	15	economic	economic	ADJ
taxlaw-2813	314	16	activity	activity	NOUN
taxlaw-2813	314	17	.	.	PUNCT
taxlaw-2813	315	1	for	for	ADP
taxlaw-2813	315	2	example	example	NOUN
taxlaw-2813	315	3	,	,	PUNCT
taxlaw-2813	315	4	natural	natural	ADJ
taxlaw-2813	315	5	-	-	PUNCT
taxlaw-2813	315	6	resource	resource	NOUN
taxlaw-2813	315	7	-	-	PUNCT
taxlaw-2813	315	8	rich	rich	ADJ
taxlaw-2813	315	9	states	state	NOUN
taxlaw-2813	315	10	can	can	AUX
taxlaw-2813	315	11	act	act	VERB
taxlaw-2813	315	12	as	as	ADP
taxlaw-2813	315	13	rentiers	rentier	NOUN
taxlaw-2813	315	14	while	while	SCONJ
taxlaw-2813	315	15	natural	natural	ADJ
taxlaw-2813	315	16	-	-	PUNCT
taxlaw-2813	315	17	resource	resource	NOUN
taxlaw-2813	315	18	-	-	PUNCT
taxlaw-2813	315	19	poor	poor	ADJ
taxlaw-2813	315	20	states	state	NOUN
taxlaw-2813	315	21	can	can	AUX
taxlaw-2813	315	22	not	not	PART
taxlaw-2813	315	23	.	.	PUNCT
taxlaw-2813	316	1	thus	thus	ADV
taxlaw-2813	316	2	a	a	DET
taxlaw-2813	316	3	resourcerich	resourcerich	NOUN
taxlaw-2813	316	4	state	state	NOUN
taxlaw-2813	316	5	like	like	ADP
taxlaw-2813	316	6	venezuela	venezuela	PROPN
taxlaw-2813	316	7	can	can	AUX
taxlaw-2813	316	8	better	well	ADV
taxlaw-2813	316	9	“	"	PUNCT
taxlaw-2813	316	10	afford	afford	VERB
taxlaw-2813	316	11	”	"	PUNCT
taxlaw-2813	316	12	a	a	DET
taxlaw-2813	316	13	regime	regime	NOUN
taxlaw-2813	316	14	hostile	hostile	NOUN
taxlaw-2813	316	15	to	to	ADP
taxlaw-2813	316	16	investors	investor	NOUN
taxlaw-2813	316	17	than	than	ADP
taxlaw-2813	316	18	a	a	DET
taxlaw-2813	316	19	resource	resource	NOUN
taxlaw-2813	316	20	-	-	PUNCT
taxlaw-2813	316	21	poor	poor	ADJ
taxlaw-2813	316	22	state	state	NOUN
taxlaw-2813	316	23	like	like	ADP
taxlaw-2813	316	24	costa	costa	PROPN
taxlaw-2813	316	25	rica	rica	PROPN
taxlaw-2813	316	26	.	.	PUNCT
taxlaw-2813	317	1	the	the	DET
taxlaw-2813	317	2	degree	degree	NOUN
taxlaw-2813	317	3	to	to	PART
taxlaw-2813	317	4	which	which	PRON
taxlaw-2813	317	5	particular	particular	ADJ
taxlaw-2813	317	6	states	state	NOUN
taxlaw-2813	317	7	are	be	AUX
taxlaw-2813	317	8	subject	subject	ADJ
taxlaw-2813	317	9	to	to	ADP
taxlaw-2813	317	10	competition	competition	NOUN
taxlaw-2813	317	11	has	have	AUX
taxlaw-2813	317	12	differed	differ	VERB
taxlaw-2813	317	13	as	as	ADP
taxlaw-2813	317	14	transportation	transportation	NOUN
taxlaw-2813	317	15	and	and	CCONJ
taxlaw-2813	317	16	communications	communication	NOUN
taxlaw-2813	317	17	costs	cost	NOUN
taxlaw-2813	317	18	change	change	VERB
taxlaw-2813	317	19	,	,	PUNCT
taxlaw-2813	317	20	as	as	ADP
taxlaw-2813	317	21	international	international	ADJ
taxlaw-2813	317	22	trade	trade	NOUN
taxlaw-2813	317	23	regimes	regime	NOUN
taxlaw-2813	317	24	change	change	NOUN
taxlaw-2813	317	25	,	,	PUNCT
taxlaw-2813	317	26	and	and	CCONJ
taxlaw-2813	317	27	as	as	SCONJ
taxlaw-2813	317	28	the	the	DET
taxlaw-2813	317	29	types	type	NOUN
taxlaw-2813	317	30	of	of	ADP
taxlaw-2813	317	31	goods	good	NOUN
taxlaw-2813	317	32	and	and	CCONJ
taxlaw-2813	317	33	services	service	NOUN
taxlaw-2813	317	34	traded	trade	VERB
taxlaw-2813	317	35	change	change	NOUN
taxlaw-2813	317	36	.	.	PUNCT
taxlaw-2813	318	1			X
taxlaw-2813	318	2	within	within	ADP
taxlaw-2813	318	3	states	state	NOUN
taxlaw-2813	318	4	,	,	PUNCT
taxlaw-2813	318	5	coalitions	coalition	NOUN
taxlaw-2813	318	6	of	of	ADP
taxlaw-2813	318	7	interest	interest	NOUN
taxlaw-2813	318	8	groups	group	NOUN
taxlaw-2813	318	9	determine	determine	VERB
taxlaw-2813	318	10	policy	policy	NOUN
taxlaw-2813	318	11	positions	position	NOUN
taxlaw-2813	318	12	.	.	PUNCT
taxlaw-2813	319	1	some	some	DET
taxlaw-2813	319	2	interest	interest	NOUN
taxlaw-2813	319	3	groups	group	NOUN
taxlaw-2813	319	4	seek	seek	VERB
taxlaw-2813	319	5	to	to	PART
taxlaw-2813	319	6	maximize	maximize	VERB
taxlaw-2813	319	7	the	the	DET
taxlaw-2813	319	8	state	state	NOUN
taxlaw-2813	319	9	’s	’s	PART
taxlaw-2813	319	10	resources	resource	NOUN
taxlaw-2813	319	11	to	to	PART
taxlaw-2813	319	12	fund	fund	VERB
taxlaw-2813	319	13	their	their	PRON
taxlaw-2813	319	14	priorities	priority	NOUN
taxlaw-2813	319	15	,	,	PUNCT
taxlaw-2813	319	16	while	while	SCONJ
taxlaw-2813	319	17	other	other	ADJ
taxlaw-2813	319	18	interest	interest	NOUN
taxlaw-2813	319	19	groups	group	NOUN
taxlaw-2813	319	20	seek	seek	VERB
taxlaw-2813	319	21	to	to	PART
taxlaw-2813	319	22	maximize	maximize	VERB
taxlaw-2813	319	23	the	the	DET
taxlaw-2813	319	24	resources	resource	NOUN
taxlaw-2813	319	25	focused	focus	VERB
taxlaw-2813	319	26	on	on	ADP
taxlaw-2813	319	27	their	their	PRON
taxlaw-2813	319	28	particular	particular	ADJ
taxlaw-2813	319	29	priority	priority	NOUN
taxlaw-2813	319	30	.	.	PUNCT
taxlaw-2813	320	1	others	other	NOUN
taxlaw-2813	320	2	focus	focus	VERB
taxlaw-2813	320	3	on	on	ADP
taxlaw-2813	320	4	expanding	expand	VERB
taxlaw-2813	320	5	their	their	PRON
taxlaw-2813	320	6	power	power	NOUN
taxlaw-2813	320	7	.	.	PUNCT
taxlaw-2813	321	1	for	for	ADP
taxlaw-2813	321	2	example	example	NOUN
taxlaw-2813	321	3	,	,	PUNCT
taxlaw-2813	321	4	the	the	DET
taxlaw-2813	321	5	french	french	ADJ
taxlaw-2813	321	6	president	president	NOUN
taxlaw-2813	321	7	would	would	AUX
taxlaw-2813	321	8	favor	favor	VERB
taxlaw-2813	321	9	maximizing	maximize	VERB
taxlaw-2813	321	10	the	the	DET
taxlaw-2813	321	11	resources	resource	NOUN
taxlaw-2813	321	12	at	at	ADP
taxlaw-2813	321	13	his	his	PRON
taxlaw-2813	321	14	disposal	disposal	NOUN
taxlaw-2813	321	15	,	,	PUNCT
taxlaw-2813	321	16	french	french	ADJ
taxlaw-2813	321	17	farmers	farmer	NOUN
taxlaw-2813	321	18	want	want	VERB
taxlaw-2813	321	19	to	to	PART
taxlaw-2813	321	20	maximize	maximize	VERB
taxlaw-2813	321	21	the	the	DET
taxlaw-2813	321	22	resources	resource	NOUN
taxlaw-2813	321	23	available	available	ADJ
taxlaw-2813	321	24	for	for	ADP
taxlaw-2813	321	25	subsidies	subsidy	NOUN
taxlaw-2813	321	26	,	,	PUNCT
taxlaw-2813	321	27	and	and	CCONJ
taxlaw-2813	321	28	the	the	DET
taxlaw-2813	321	29	french	french	ADJ
taxlaw-2813	321	30	tax	tax	NOUN
taxlaw-2813	321	31	authorities	authority	NOUN
taxlaw-2813	321	32	want	want	VERB
taxlaw-2813	321	33	to	to	PART
taxlaw-2813	321	34	ensure	ensure	VERB
taxlaw-2813	321	35	that	that	SCONJ
taxlaw-2813	321	36	they	they	PRON
taxlaw-2813	321	37	have	have	VERB
taxlaw-2813	321	38	access	access	NOUN
taxlaw-2813	321	39	to	to	ADP
taxlaw-2813	321	40	information	information	NOUN
taxlaw-2813	321	41	on	on	ADP
taxlaw-2813	321	42	french	french	ADJ
taxlaw-2813	321	43	taxpayers	taxpayer	NOUN
taxlaw-2813	321	44	.	.	PUNCT
taxlaw-2813	322	1	all	all	DET
taxlaw-2813	322	2	three	three	NUM
taxlaw-2813	322	3	groups	group	NOUN
taxlaw-2813	322	4	might	might	AUX
taxlaw-2813	322	5	favor	favor	VERB
taxlaw-2813	322	6	a	a	DET
taxlaw-2813	322	7	particularly	particularly	ADV
taxlaw-2813	322	8	high	high	ADJ
taxlaw-2813	322	9	tax	tax	NOUN
taxlaw-2813	322	10	regime	regime	NOUN
taxlaw-2813	322	11	,	,	PUNCT
taxlaw-2813	322	12	but	but	CCONJ
taxlaw-2813	322	13	for	for	ADP
taxlaw-2813	322	14	different	different	ADJ
taxlaw-2813	322	15	reasons	reason	NOUN
taxlaw-2813	322	16	.	.	PUNCT
taxlaw-2813	323	1			NOUN
taxlaw-2813	323	2	interest	interest	NOUN
taxlaw-2813	323	3	groups	group	NOUN
taxlaw-2813	323	4	may	may	AUX
taxlaw-2813	323	5	seek	seek	VERB
taxlaw-2813	323	6	to	to	PART
taxlaw-2813	323	7	influence	influence	VERB
taxlaw-2813	323	8	their	their	PRON
taxlaw-2813	323	9	governments	government	NOUN
taxlaw-2813	323	10	’	’	PART
taxlaw-2813	323	11	policies	policy	NOUN
taxlaw-2813	323	12	by	by	ADP
taxlaw-2813	323	13	forming	form	VERB
taxlaw-2813	323	14	54	54	NUM
taxlaw-2813	323	15	see	see	NOUN
taxlaw-2813	323	16	,	,	PUNCT
taxlaw-2813	323	17	e.g.	e.g.	ADV
taxlaw-2813	323	18	,	,	PUNCT
taxlaw-2813	323	19	n.	n.	PROPN
taxlaw-2813	323	20	gregory	gregory	PROPN
taxlaw-2813	323	21	mankiw	mankiw	PROPN
taxlaw-2813	323	22	,	,	PUNCT
taxlaw-2813	323	23	david	david	PROPN
taxlaw-2813	323	24	romer	romer	PROPN
taxlaw-2813	323	25	and	and	CCONJ
taxlaw-2813	323	26	david	david	PROPN
taxlaw-2813	323	27	n.	n.	PROPN
taxlaw-2813	323	28	weil	weil	PROPN
taxlaw-2813	323	29	,	,	PUNCT
taxlaw-2813	323	30	a	a	DET
taxlaw-2813	323	31	contribution	contribution	NOUN
taxlaw-2813	323	32	to	to	ADP
taxlaw-2813	323	33	the	the	DET
taxlaw-2813	323	34	empirics	empiric	NOUN
taxlaw-2813	323	35	of	of	ADP
taxlaw-2813	323	36	economic	economic	ADJ
taxlaw-2813	323	37	growth	growth	NOUN
taxlaw-2813	323	38	,	,	PUNCT
taxlaw-2813	323	39	107	107	NUM
taxlaw-2813	323	40	q.	q.	PROPN
taxlaw-2813	323	41	j.	j.	PROPN
taxlaw-2813	323	42	econ	econ	PROPN
taxlaw-2813	323	43	.	.	PUNCT
taxlaw-2813	324	1	407	407	NUM
taxlaw-2813	324	2	(	(	PUNCT
taxlaw-2813	324	3	1992	1992	NUM
taxlaw-2813	324	4	)	)	PUNCT
taxlaw-2813	324	5	(	(	PUNCT
taxlaw-2813	324	6	discussing	discuss	VERB
taxlaw-2813	324	7	the	the	DET
taxlaw-2813	324	8	importance	importance	NOUN
taxlaw-2813	324	9	of	of	ADP
taxlaw-2813	324	10	education	education	NOUN
taxlaw-2813	324	11	for	for	ADP
taxlaw-2813	324	12	economic	economic	ADJ
taxlaw-2813	324	13	growth	growth	NOUN
taxlaw-2813	324	14	)	)	PUNCT
taxlaw-2813	324	15	;	;	PUNCT
taxlaw-2813	324	16	michael	michael	PROPN
taxlaw-2813	324	17	kremer	kremer	PROPN
taxlaw-2813	324	18	,	,	PUNCT
taxlaw-2813	324	19	population	population	NOUN
taxlaw-2813	324	20	growth	growth	NOUN
taxlaw-2813	324	21	and	and	CCONJ
taxlaw-2813	324	22	technological	technological	ADJ
taxlaw-2813	324	23	change	change	NOUN
taxlaw-2813	324	24	:	:	PUNCT
taxlaw-2813	324	25	one	one	NUM
taxlaw-2813	324	26	million	million	NUM
taxlaw-2813	324	27	b.c	b.c	NOUN
taxlaw-2813	324	28	.	.	PROPN
taxlaw-2813	324	29	to	to	ADP
taxlaw-2813	324	30	1990	1990	NUM
taxlaw-2813	324	31	,	,	PUNCT
taxlaw-2813	324	32	108	108	NUM
taxlaw-2813	324	33	q.	q.	PROPN
taxlaw-2813	324	34	j.	j.	PROPN
taxlaw-2813	324	35	econ	econ	PROPN
taxlaw-2813	324	36	,	,	PUNCT
taxlaw-2813	324	37	681	681	NUM
taxlaw-2813	324	38	(	(	PUNCT
taxlaw-2813	324	39	1993	1993	NUM
taxlaw-2813	324	40	)	)	PUNCT
taxlaw-2813	324	41	(	(	PUNCT
taxlaw-2813	324	42	population	population	NOUN
taxlaw-2813	324	43	size	size	NOUN
taxlaw-2813	324	44	)	)	PUNCT
taxlaw-2813	324	45	;	;	PUNCT
taxlaw-2813	324	46	james	james	PROPN
taxlaw-2813	324	47	c.	c.	PROPN
taxlaw-2813	324	48	bennett	bennett	PROPN
taxlaw-2813	324	49	,	,	PUNCT
taxlaw-2813	324	50	the	the	DET
taxlaw-2813	324	51	anglosphere	anglosphere	PROPN
taxlaw-2813	324	52	challenge	challenge	NOUN
taxlaw-2813	324	53	:	:	PUNCT
taxlaw-2813	324	54	why	why	SCONJ
taxlaw-2813	324	55	the	the	DET
taxlaw-2813	324	56	english	english	PROPN
taxlaw-2813	324	57	-	-	PUNCT
taxlaw-2813	324	58	speaking	speak	VERB
taxlaw-2813	324	59	nations	nation	NOUN
taxlaw-2813	324	60	will	will	AUX
taxlaw-2813	324	61	lead	lead	VERB
taxlaw-2813	324	62	the	the	DET
taxlaw-2813	324	63	way	way	NOUN
taxlaw-2813	324	64	in	in	ADP
taxlaw-2813	324	65	the	the	DET
taxlaw-2813	324	66	twenty	twenty	NUM
taxlaw-2813	324	67	-	-	PUNCT
taxlaw-2813	324	68	first	first	ADJ
taxlaw-2813	324	69	century	century	NOUN
taxlaw-2813	324	70	(	(	PUNCT
taxlaw-2813	324	71	2004	2004	NUM
taxlaw-2813	324	72	)	)	PUNCT
taxlaw-2813	324	73	(	(	PUNCT
taxlaw-2813	324	74	advantages	advantage	NOUN
taxlaw-2813	324	75	of	of	ADP
taxlaw-2813	324	76	english	english	PROPN
taxlaw-2813	324	77	-	-	PUNCT
taxlaw-2813	324	78	speaking	speak	VERB
taxlaw-2813	324	79	countries	country	NOUN
taxlaw-2813	324	80	)	)	PUNCT
taxlaw-2813	324	81	;	;	PUNCT
taxlaw-2813	324	82	rafael	rafael	PROPN
taxlaw-2813	324	83	la	la	PROPN
taxlaw-2813	324	84	porta	porta	PROPN
taxlaw-2813	324	85	,	,	PUNCT
taxlaw-2813	324	86	florencio	florencio	PROPN
taxlaw-2813	324	87	lopez	lopez	PROPN
taxlaw-2813	324	88	de	de	PROPN
taxlaw-2813	324	89	silanes	silanes	PROPN
taxlaw-2813	324	90	&	&	CCONJ
taxlaw-2813	324	91	andrei	andrei	PROPN
taxlaw-2813	324	92	shleifer	shleifer	PROPN
taxlaw-2813	324	93	,	,	PUNCT
taxlaw-2813	324	94	the	the	DET
taxlaw-2813	324	95	economic	economic	ADJ
taxlaw-2813	324	96	consequences	consequence	NOUN
taxlaw-2813	324	97	of	of	ADP
taxlaw-2813	324	98	legal	legal	ADJ
taxlaw-2813	324	99	origins	origin	NOUN
taxlaw-2813	324	100	,	,	PUNCT
taxlaw-2813	324	101	46	46	NUM
taxlaw-2813	324	102	j.	j.	PROPN
taxlaw-2813	324	103	econ	econ	PROPN
taxlaw-2813	324	104	.	.	PUNCT
taxlaw-2813	325	1	lit	lit	PROPN
taxlaw-2813	325	2	.	.	PUNCT
taxlaw-2813	326	1	285	285	NUM
taxlaw-2813	326	2	(	(	PUNCT
taxlaw-2813	326	3	2008	2008	NUM
taxlaw-2813	326	4	)	)	PUNCT
taxlaw-2813	326	5	(	(	PUNCT
taxlaw-2813	326	6	common	common	ADJ
taxlaw-2813	326	7	law	law	NOUN
taxlaw-2813	326	8	)	)	PUNCT
taxlaw-2813	326	9	;	;	PUNCT
taxlaw-2813	326	10	richard	richard	PROPN
taxlaw-2813	326	11	florida	florida	PROPN
taxlaw-2813	326	12	,	,	PUNCT
taxlaw-2813	326	13	the	the	DET
taxlaw-2813	326	14	rise	rise	NOUN
taxlaw-2813	326	15	of	of	ADP
taxlaw-2813	326	16	the	the	DET
taxlaw-2813	326	17	creative	creative	ADJ
taxlaw-2813	326	18	class	class	NOUN
taxlaw-2813	326	19	(	(	PUNCT
taxlaw-2813	326	20	2002	2002	NUM
taxlaw-2813	326	21	)	)	PUNCT
taxlaw-2813	326	22	(	(	PUNCT
taxlaw-2813	326	23	creative	creative	ADJ
taxlaw-2813	326	24	class	class	NOUN
taxlaw-2813	326	25	)	)	PUNCT
taxlaw-2813	326	26	.	.	PUNCT
taxlaw-2813	327	1	55	55	NUM
taxlaw-2813	327	2	randall	randall	NOUN
taxlaw-2813	327	3	g.	g.	PROPN
taxlaw-2813	327	4	holcombe	holcombe	PROPN
taxlaw-2813	327	5	,	,	PUNCT
taxlaw-2813	327	6	tax	tax	NOUN
taxlaw-2813	327	7	policy	policy	NOUN
taxlaw-2813	327	8	from	from	ADP
taxlaw-2813	327	9	a	a	DET
taxlaw-2813	327	10	public	public	ADJ
taxlaw-2813	327	11	choice	choice	NOUN
taxlaw-2813	327	12	perspective	perspective	NOUN
taxlaw-2813	327	13	,	,	PUNCT
taxlaw-2813	327	14	51(2	51(2	NUM
taxlaw-2813	327	15	)	)	PUNCT
taxlaw-2813	327	16	nat’l	nat’l	NOUN
taxlaw-2813	327	17	tax	tax	NOUN
taxlaw-2813	327	18	j.	j.	PROPN
taxlaw-2813	327	19	359	359	NUM
taxlaw-2813	327	20	,	,	PUNCT
taxlaw-2813	327	21	368	368	NUM
taxlaw-2813	327	22	(	(	PUNCT
taxlaw-2813	327	23	1998	1998	NUM
taxlaw-2813	327	24	)	)	PUNCT
taxlaw-2813	327	25	(	(	PUNCT
taxlaw-2813	327	26	“	"	PUNCT
taxlaw-2813	327	27	no	no	DET
taxlaw-2813	327	28	analysis	analysis	NOUN
taxlaw-2813	327	29	of	of	ADP
taxlaw-2813	327	30	tax	tax	NOUN
taxlaw-2813	327	31	policy	policy	NOUN
taxlaw-2813	327	32	is	be	AUX
taxlaw-2813	327	33	complete	complete	ADJ
taxlaw-2813	327	34	unless	unless	SCONJ
taxlaw-2813	327	35	it	it	PRON
taxlaw-2813	327	36	includes	include	VERB
taxlaw-2813	327	37	an	an	DET
taxlaw-2813	327	38	explicit	explicit	ADJ
taxlaw-2813	327	39	recognition	recognition	NOUN
taxlaw-2813	327	40	of	of	ADP
taxlaw-2813	327	41	the	the	DET
taxlaw-2813	327	42	public	public	ADJ
taxlaw-2813	327	43	choice	choice	NOUN
taxlaw-2813	327	44	environment	environment	NOUN
taxlaw-2813	327	45	within	within	ADP
taxlaw-2813	327	46	which	which	PRON
taxlaw-2813	327	47	tax	tax	NOUN
taxlaw-2813	327	48	policy	policy	NOUN
taxlaw-2813	327	49	is	be	AUX
taxlaw-2813	327	50	made	make	VERB
taxlaw-2813	327	51	.	.	PUNCT
taxlaw-2813	327	52	”	"	PUNCT
taxlaw-2813	327	53	)	)	PUNCT
taxlaw-2813	327	54	.	.	PUNCT
taxlaw-2813	328	1	2012	2012	NUM
taxlaw-2813	328	2	]	]	PUNCT
taxlaw-2813	328	3	cartelizing	cartelize	VERB
taxlaw-2813	328	4	taxes	taxis	NOUN
taxlaw-2813	328	5	15	15	NUM
taxlaw-2813	328	6	alliances	alliance	NOUN
taxlaw-2813	328	7	across	across	ADP
taxlaw-2813	328	8	national	national	ADJ
taxlaw-2813	328	9	boundaries	boundary	NOUN
taxlaw-2813	328	10	through	through	ADP
taxlaw-2813	328	11	international	international	ADJ
taxlaw-2813	328	12	organizations	organization	NOUN
taxlaw-2813	328	13	and	and	CCONJ
taxlaw-2813	328	14	treaties	treaty	NOUN
taxlaw-2813	328	15	.	.	PUNCT
taxlaw-2813	329	1	different	different	ADJ
taxlaw-2813	329	2	forums	forum	NOUN
taxlaw-2813	329	3	offer	offer	VERB
taxlaw-2813	329	4	different	different	ADJ
taxlaw-2813	329	5	opportunities	opportunity	NOUN
taxlaw-2813	329	6	for	for	ADP
taxlaw-2813	329	7	different	different	ADJ
taxlaw-2813	329	8	interest	interest	NOUN
taxlaw-2813	329	9	groups	group	NOUN
taxlaw-2813	329	10	.	.	PUNCT
taxlaw-2813	330	1	diplomats	diplomat	NOUN
taxlaw-2813	330	2	have	have	VERB
taxlaw-2813	330	3	more	more	ADJ
taxlaw-2813	330	4	influence	influence	NOUN
taxlaw-2813	330	5	over	over	ADP
taxlaw-2813	330	6	deliberations	deliberation	NOUN
taxlaw-2813	330	7	at	at	ADP
taxlaw-2813	330	8	the	the	DET
taxlaw-2813	330	9	united	united	PROPN
taxlaw-2813	330	10	nations	nations	PROPN
taxlaw-2813	330	11	while	while	SCONJ
taxlaw-2813	330	12	central	central	ADJ
taxlaw-2813	330	13	bankers	banker	NOUN
taxlaw-2813	330	14	dominate	dominate	VERB
taxlaw-2813	330	15	discussions	discussion	NOUN
taxlaw-2813	330	16	at	at	ADP
taxlaw-2813	330	17	the	the	DET
taxlaw-2813	330	18	bank	bank	NOUN
taxlaw-2813	330	19	for	for	ADP
taxlaw-2813	330	20	international	international	ADJ
taxlaw-2813	330	21	settlements	settlement	NOUN
taxlaw-2813	330	22	(	(	PUNCT
taxlaw-2813	330	23	bis	bis	ADJ
taxlaw-2813	330	24	)	)	PUNCT
taxlaw-2813	330	25	.	.	PUNCT
taxlaw-2813	331	1	interest	interest	NOUN
taxlaw-2813	331	2	groups	group	NOUN
taxlaw-2813	331	3	therefore	therefore	ADV
taxlaw-2813	331	4	seek	seek	VERB
taxlaw-2813	331	5	to	to	PART
taxlaw-2813	331	6	channel	channel	VERB
taxlaw-2813	331	7	policy	policy	NOUN
taxlaw-2813	331	8	discussions	discussion	NOUN
taxlaw-2813	331	9	into	into	ADP
taxlaw-2813	331	10	the	the	DET
taxlaw-2813	331	11	forum	forum	NOUN
taxlaw-2813	331	12	in	in	ADP
taxlaw-2813	331	13	which	which	PRON
taxlaw-2813	331	14	their	their	PRON
taxlaw-2813	331	15	influence	influence	NOUN
taxlaw-2813	331	16	is	be	AUX
taxlaw-2813	331	17	greatest	great	ADJ
taxlaw-2813	331	18	.	.	PUNCT
taxlaw-2813	332	1	the	the	DET
taxlaw-2813	332	2	organizations	organization	NOUN
taxlaw-2813	332	3	’	'	PUNCT
taxlaw-2813	332	4	staffs	staff	NOUN
taxlaw-2813	332	5	also	also	ADV
taxlaw-2813	332	6	have	have	VERB
taxlaw-2813	332	7	interests	interest	NOUN
taxlaw-2813	332	8	,	,	PUNCT
taxlaw-2813	332	9	particularly	particularly	ADV
taxlaw-2813	332	10	in	in	ADP
taxlaw-2813	332	11	enhancing	enhance	VERB
taxlaw-2813	332	12	their	their	PRON
taxlaw-2813	332	13	authority	authority	NOUN
taxlaw-2813	332	14	,	,	PUNCT
taxlaw-2813	332	15	budget	budget	NOUN
taxlaw-2813	332	16	,	,	PUNCT
taxlaw-2813	332	17	and	and	CCONJ
taxlaw-2813	332	18	prestige	prestige	NOUN
taxlaw-2813	332	19	.	.	PUNCT
taxlaw-2813	333	1	in	in	ADP
taxlaw-2813	333	2	this	this	DET
taxlaw-2813	333	3	framework	framework	NOUN
taxlaw-2813	333	4	,	,	PUNCT
taxlaw-2813	333	5	international	international	ADJ
taxlaw-2813	333	6	organizations	organization	NOUN
taxlaw-2813	333	7	can	can	AUX
taxlaw-2813	333	8	play	play	VERB
taxlaw-2813	333	9	four	four	NUM
taxlaw-2813	333	10	different	different	ADJ
taxlaw-2813	333	11	roles	role	NOUN
taxlaw-2813	333	12	.	.	PUNCT
taxlaw-2813	334	1	first	first	ADV
taxlaw-2813	334	2	,	,	PUNCT
taxlaw-2813	334	3	they	they	PRON
taxlaw-2813	334	4	provide	provide	VERB
taxlaw-2813	334	5	opportunities	opportunity	NOUN
taxlaw-2813	334	6	for	for	ADP
taxlaw-2813	334	7	cross	cross	ADJ
taxlaw-2813	334	8	-	-	ADJ
taxlaw-2813	334	9	country	country	ADJ
taxlaw-2813	334	10	interest	interest	NOUN
taxlaw-2813	334	11	groups	group	NOUN
taxlaw-2813	334	12	to	to	PART
taxlaw-2813	334	13	coordinate.56	coordinate.56	VERB
taxlaw-2813	334	14	second	second	ADV
taxlaw-2813	334	15	,	,	PUNCT
taxlaw-2813	334	16	they	they	PRON
taxlaw-2813	334	17	influence	influence	VERB
taxlaw-2813	334	18	the	the	DET
taxlaw-2813	334	19	domestic	domestic	ADJ
taxlaw-2813	334	20	debates	debate	NOUN
taxlaw-2813	334	21	by	by	ADP
taxlaw-2813	334	22	changing	change	VERB
taxlaw-2813	334	23	the	the	DET
taxlaw-2813	334	24	cost	cost	NOUN
taxlaw-2813	334	25	-	-	PUNCT
taxlaw-2813	334	26	benefit	benefit	NOUN
taxlaw-2813	334	27	calculation	calculation	NOUN
taxlaw-2813	334	28	for	for	ADP
taxlaw-2813	334	29	domestic	domestic	ADJ
taxlaw-2813	334	30	groups	group	NOUN
taxlaw-2813	334	31	through	through	ADP
taxlaw-2813	334	32	the	the	DET
taxlaw-2813	334	33	creation	creation	NOUN
taxlaw-2813	334	34	of	of	ADP
taxlaw-2813	334	35	international	international	ADJ
taxlaw-2813	334	36	“	"	PUNCT
taxlaw-2813	334	37	soft	soft	ADJ
taxlaw-2813	334	38	law	law	NOUN
taxlaw-2813	334	39	”	"	PUNCT
taxlaw-2813	334	40	standards	standard	NOUN
taxlaw-2813	334	41	and	and	CCONJ
taxlaw-2813	334	42	best	good	ADJ
taxlaw-2813	334	43	practices.57	practices.57	PROPN
taxlaw-2813	334	44	third	third	NOUN
taxlaw-2813	334	45	,	,	PUNCT
taxlaw-2813	334	46	they	they	PRON
taxlaw-2813	334	47	offer	offer	VERB
taxlaw-2813	334	48	domestic	domestic	ADJ
taxlaw-2813	334	49	interest	interest	NOUN
taxlaw-2813	334	50	groups	group	NOUN
taxlaw-2813	334	51	opportunities	opportunitie	VERB
taxlaw-2813	334	52	to	to	PART
taxlaw-2813	334	53	shift	shift	VERB
taxlaw-2813	334	54	a	a	DET
taxlaw-2813	334	55	debate	debate	NOUN
taxlaw-2813	334	56	to	to	ADP
taxlaw-2813	334	57	a	a	DET
taxlaw-2813	334	58	forum	forum	NOUN
taxlaw-2813	334	59	where	where	SCONJ
taxlaw-2813	334	60	their	their	PRON
taxlaw-2813	334	61	relative	relative	ADJ
taxlaw-2813	334	62	strengths	strength	NOUN
taxlaw-2813	334	63	may	may	AUX
taxlaw-2813	334	64	be	be	AUX
taxlaw-2813	334	65	greater	great	ADJ
taxlaw-2813	334	66	.	.	PUNCT
taxlaw-2813	335	1	finally	finally	ADV
taxlaw-2813	335	2	,	,	PUNCT
taxlaw-2813	335	3	they	they	PRON
taxlaw-2813	335	4	offer	offer	VERB
taxlaw-2813	335	5	a	a	DET
taxlaw-2813	335	6	means	means	NOUN
taxlaw-2813	335	7	to	to	PART
taxlaw-2813	335	8	enforce	enforce	VERB
taxlaw-2813	335	9	agreements	agreement	NOUN
taxlaw-2813	335	10	and	and	CCONJ
taxlaw-2813	335	11	prevent	prevent	VERB
taxlaw-2813	335	12	cheating	cheat	VERB
taxlaw-2813	335	13	from	from	ADP
taxlaw-2813	335	14	undermining	undermine	VERB
taxlaw-2813	335	15	agreements	agreement	NOUN
taxlaw-2813	335	16	to	to	PART
taxlaw-2813	335	17	refrain	refrain	VERB
taxlaw-2813	335	18	from	from	ADP
taxlaw-2813	335	19	competitive	competitive	ADJ
taxlaw-2813	335	20	steps.58	steps.58	NOUN
taxlaw-2813	335	21	to	to	PART
taxlaw-2813	335	22	see	see	VERB
taxlaw-2813	335	23	how	how	SCONJ
taxlaw-2813	335	24	the	the	DET
taxlaw-2813	335	25	oecd	oecd	PROPN
taxlaw-2813	335	26	fits	fit	VERB
taxlaw-2813	335	27	into	into	ADP
taxlaw-2813	335	28	this	this	DET
taxlaw-2813	335	29	framework	framework	NOUN
taxlaw-2813	335	30	,	,	PUNCT
taxlaw-2813	335	31	we	we	PRON
taxlaw-2813	335	32	now	now	ADV
taxlaw-2813	335	33	turn	turn	VERB
taxlaw-2813	335	34	to	to	ADP
taxlaw-2813	335	35	the	the	DET
taxlaw-2813	335	36	evolution	evolution	NOUN
taxlaw-2813	335	37	of	of	ADP
taxlaw-2813	335	38	its	its	PRON
taxlaw-2813	335	39	role	role	NOUN
taxlaw-2813	335	40	in	in	ADP
taxlaw-2813	335	41	international	international	ADJ
taxlaw-2813	335	42	tax	tax	NOUN
taxlaw-2813	335	43	cooperation	cooperation	NOUN
taxlaw-2813	335	44	.	.	PUNCT
taxlaw-2813	336	1	iii	iii	X
taxlaw-2813	336	2	.	.	PUNCT
taxlaw-2813	337	1	the	the	DET
taxlaw-2813	337	2	evolution	evolution	NOUN
taxlaw-2813	337	3	of	of	ADP
taxlaw-2813	337	4	the	the	DET
taxlaw-2813	337	5	international	international	ADJ
taxlaw-2813	337	6	tax	tax	NOUN
taxlaw-2813	337	7	cooperation	cooperation	NOUN
taxlaw-2813	337	8	the	the	DET
taxlaw-2813	337	9	role	role	NOUN
taxlaw-2813	337	10	played	play	VERB
taxlaw-2813	337	11	by	by	ADP
taxlaw-2813	337	12	international	international	ADJ
taxlaw-2813	337	13	organizations	organization	NOUN
taxlaw-2813	337	14	in	in	ADP
taxlaw-2813	337	15	tax	tax	NOUN
taxlaw-2813	337	16	issues	issue	NOUN
taxlaw-2813	337	17	has	have	AUX
taxlaw-2813	337	18	changed	change	VERB
taxlaw-2813	337	19	substantially	substantially	ADV
taxlaw-2813	337	20	over	over	ADP
taxlaw-2813	337	21	time	time	NOUN
taxlaw-2813	337	22	.	.	PUNCT
taxlaw-2813	338	1	until	until	SCONJ
taxlaw-2813	338	2	quite	quite	ADV
taxlaw-2813	338	3	recently	recently	ADV
taxlaw-2813	338	4	,	,	PUNCT
taxlaw-2813	338	5	these	these	DET
taxlaw-2813	338	6	efforts	effort	NOUN
taxlaw-2813	338	7	focused	focus	VERB
taxlaw-2813	338	8	on	on	ADP
taxlaw-2813	338	9	finding	find	VERB
taxlaw-2813	338	10	resolutions	resolution	NOUN
taxlaw-2813	338	11	of	of	ADP
taxlaw-2813	338	12	problems	problem	NOUN
taxlaw-2813	338	13	caused	cause	VERB
taxlaw-2813	338	14	by	by	ADP
taxlaw-2813	338	15	differences	difference	NOUN
taxlaw-2813	338	16	in	in	ADP
taxlaw-2813	338	17	tax	tax	NOUN
taxlaw-2813	338	18	regimes	regime	NOUN
taxlaw-2813	338	19	.	.	PUNCT
taxlaw-2813	339	1	the	the	DET
taxlaw-2813	339	2	explicit	explicit	ADJ
taxlaw-2813	339	3	goal	goal	NOUN
taxlaw-2813	339	4	of	of	ADP
taxlaw-2813	339	5	such	such	ADJ
taxlaw-2813	339	6	efforts	effort	NOUN
taxlaw-2813	339	7	was	be	AUX
taxlaw-2813	339	8	to	to	PART
taxlaw-2813	339	9	attempt	attempt	VERB
taxlaw-2813	339	10	to	to	PART
taxlaw-2813	339	11	increase	increase	VERB
taxlaw-2813	339	12	international	international	ADJ
taxlaw-2813	339	13	economic	economic	ADJ
taxlaw-2813	339	14	competition	competition	NOUN
taxlaw-2813	339	15	by	by	ADP
taxlaw-2813	339	16	eliminating	eliminate	VERB
taxlaw-2813	339	17	differential	differential	ADJ
taxlaw-2813	339	18	burdens	burden	NOUN
taxlaw-2813	339	19	on	on	ADP
taxlaw-2813	339	20	entities	entity	NOUN
taxlaw-2813	339	21	operating	operate	VERB
taxlaw-2813	339	22	across	across	ADP
taxlaw-2813	339	23	borders	border	NOUN
taxlaw-2813	339	24	through	through	ADP
taxlaw-2813	339	25	the	the	DET
taxlaw-2813	339	26	elimination	elimination	NOUN
taxlaw-2813	339	27	of	of	ADP
taxlaw-2813	339	28	double	double	ADJ
taxlaw-2813	339	29	taxation	taxation	NOUN
taxlaw-2813	339	30	.	.	PUNCT
taxlaw-2813	340	1	this	this	DET
taxlaw-2813	340	2	focus	focus	NOUN
taxlaw-2813	340	3	began	begin	VERB
taxlaw-2813	340	4	to	to	PART
taxlaw-2813	340	5	shift	shift	VERB
taxlaw-2813	340	6	as	as	SCONJ
taxlaw-2813	340	7	the	the	DET
taxlaw-2813	340	8	growth	growth	NOUN
taxlaw-2813	340	9	of	of	ADP
taxlaw-2813	340	10	tax	tax	NOUN
taxlaw-2813	340	11	competition	competition	NOUN
taxlaw-2813	340	12	became	become	VERB
taxlaw-2813	340	13	evident	evident	ADJ
taxlaw-2813	340	14	.	.	PUNCT
taxlaw-2813	341	1	in	in	ADP
taxlaw-2813	341	2	this	this	DET
taxlaw-2813	341	3	section	section	NOUN
taxlaw-2813	341	4	,	,	PUNCT
taxlaw-2813	341	5	we	we	PRON
taxlaw-2813	341	6	set	set	VERB
taxlaw-2813	341	7	this	this	DET
taxlaw-2813	341	8	history	history	NOUN
taxlaw-2813	341	9	in	in	ADP
taxlaw-2813	341	10	the	the	DET
taxlaw-2813	341	11	context	context	NOUN
taxlaw-2813	341	12	of	of	ADP
taxlaw-2813	341	13	the	the	DET
taxlaw-2813	341	14	larger	large	ADJ
taxlaw-2813	341	15	trends	trend	NOUN
taxlaw-2813	341	16	in	in	ADP
taxlaw-2813	341	17	the	the	DET
taxlaw-2813	341	18	world	world	NOUN
taxlaw-2813	341	19	economy	economy	NOUN
taxlaw-2813	341	20	over	over	ADP
taxlaw-2813	341	21	the	the	DET
taxlaw-2813	341	22	twentieth	twentieth	ADJ
taxlaw-2813	341	23	century	century	NOUN
taxlaw-2813	341	24	towards	towards	ADP
taxlaw-2813	341	25	freer	free	ADJ
taxlaw-2813	341	26	trade	trade	NOUN
taxlaw-2813	341	27	and	and	CCONJ
taxlaw-2813	341	28	freer	free	ADJ
taxlaw-2813	341	29	movements	movement	NOUN
taxlaw-2813	341	30	of	of	ADP
taxlaw-2813	341	31	capital	capital	NOUN
taxlaw-2813	341	32	.	.	PUNCT
taxlaw-2813	342	1	not	not	PART
taxlaw-2813	342	2	only	only	ADV
taxlaw-2813	342	3	is	be	AUX
taxlaw-2813	342	4	this	this	DET
taxlaw-2813	342	5	history	history	NOUN
taxlaw-2813	342	6	critical	critical	ADJ
taxlaw-2813	342	7	to	to	ADP
taxlaw-2813	342	8	understanding	understand	VERB
taxlaw-2813	342	9	the	the	DET
taxlaw-2813	342	10	subsequent	subsequent	ADJ
taxlaw-2813	342	11	policy	policy	NOUN
taxlaw-2813	342	12	shifts	shift	NOUN
taxlaw-2813	342	13	,	,	PUNCT
taxlaw-2813	342	14	it	it	PRON
taxlaw-2813	342	15	also	also	ADV
taxlaw-2813	342	16	illustrates	illustrate	VERB
taxlaw-2813	342	17	an	an	DET
taxlaw-2813	342	18	alternative	alternative	ADJ
taxlaw-2813	342	19	conception	conception	NOUN
taxlaw-2813	342	20	of	of	ADP
taxlaw-2813	342	21	the	the	DET
taxlaw-2813	342	22	role	role	NOUN
taxlaw-2813	342	23	of	of	ADP
taxlaw-2813	342	24	international	international	ADJ
taxlaw-2813	342	25	organizations	organization	NOUN
taxlaw-2813	342	26	to	to	ADP
taxlaw-2813	342	27	the	the	DET
taxlaw-2813	342	28	oecd	oecd	PROPN
taxlaw-2813	342	29	’s	’s	PART
taxlaw-2813	342	30	current	current	ADJ
taxlaw-2813	342	31	cartel	cartel	NOUN
taxlaw-2813	342	32	-	-	PUNCT
taxlaw-2813	342	33	like	like	ADJ
taxlaw-2813	342	34	focus	focus	NOUN
taxlaw-2813	342	35	in	in	ADP
taxlaw-2813	342	36	taxation	taxation	NOUN
taxlaw-2813	342	37	.	.	PUNCT
taxlaw-2813	343	1	a.	a.	NOUN
taxlaw-2813	344	1	the	the	DET
taxlaw-2813	344	2	era	era	NOUN
taxlaw-2813	344	3	of	of	ADP
taxlaw-2813	344	4	technical	technical	ADJ
taxlaw-2813	344	5	expertise	expertise	NOUN
taxlaw-2813	344	6	tax	tax	NOUN
taxlaw-2813	344	7	laws	law	NOUN
taxlaw-2813	344	8	differ	differ	VERB
taxlaw-2813	344	9	across	across	ADP
taxlaw-2813	344	10	states	state	NOUN
taxlaw-2813	344	11	in	in	ADP
taxlaw-2813	344	12	a	a	DET
taxlaw-2813	344	13	wide	wide	ADJ
taxlaw-2813	344	14	variety	variety	NOUN
taxlaw-2813	344	15	of	of	ADP
taxlaw-2813	344	16	details	detail	NOUN
taxlaw-2813	344	17	,	,	PUNCT
taxlaw-2813	344	18	including	include	VERB
taxlaw-2813	344	19	in	in	ADP
taxlaw-2813	344	20	definitions	definition	NOUN
taxlaw-2813	344	21	of	of	ADP
taxlaw-2813	344	22	taxable	taxable	ADJ
taxlaw-2813	344	23	events	event	NOUN
taxlaw-2813	344	24	,	,	PUNCT
taxlaw-2813	344	25	rates	rate	NOUN
taxlaw-2813	344	26	of	of	ADP
taxlaw-2813	344	27	taxation	taxation	NOUN
taxlaw-2813	344	28	,	,	PUNCT
taxlaw-2813	344	29	allowable	allowable	ADJ
taxlaw-2813	344	30	deductions	deduction	NOUN
taxlaw-2813	344	31	,	,	PUNCT
taxlaw-2813	344	32	and	and	CCONJ
taxlaw-2813	344	33	allocation	allocation	NOUN
taxlaw-2813	344	34	of	of	ADP
taxlaw-2813	344	35	costs	cost	NOUN
taxlaw-2813	344	36	and	and	CCONJ
taxlaw-2813	344	37	earnings	earning	NOUN
taxlaw-2813	344	38	to	to	ADP
taxlaw-2813	344	39	particular	particular	ADJ
taxlaw-2813	344	40	jurisdictions	jurisdiction	NOUN
taxlaw-2813	344	41	.	.	PUNCT
taxlaw-2813	345	1	as	as	ADP
taxlaw-2813	345	2	an	an	DET
taxlaw-2813	345	3	example	example	NOUN
taxlaw-2813	345	4	,	,	PUNCT
taxlaw-2813	345	5	consider	consider	VERB
taxlaw-2813	345	6	an	an	DET
taxlaw-2813	345	7	individual	individual	NOUN
taxlaw-2813	345	8	owning	own	VERB
taxlaw-2813	345	9	real	real	ADJ
taxlaw-2813	345	10	estate	estate	NOUN
taxlaw-2813	345	11	in	in	ADP
taxlaw-2813	345	12	a	a	DET
taxlaw-2813	345	13	foreign	foreign	ADJ
taxlaw-2813	345	14	country	country	NOUN
taxlaw-2813	345	15	.	.	PUNCT
taxlaw-2813	346	1	and	and	CCONJ
taxlaw-2813	346	2	indeed	indeed	ADV
taxlaw-2813	346	3	,	,	PUNCT
taxlaw-2813	346	4	that	that	PRON
taxlaw-2813	346	5	would	would	AUX
taxlaw-2813	346	6	be	be	AUX
taxlaw-2813	346	7	the	the	DET
taxlaw-2813	346	8	case	case	NOUN
taxlaw-2813	346	9	for	for	ADP
taxlaw-2813	346	10	a	a	DET
taxlaw-2813	346	11	national	national	NOUN
taxlaw-2813	346	12	of	of	ADP
taxlaw-2813	346	13	britain	britain	PROPN
taxlaw-2813	346	14	,	,	PUNCT
taxlaw-2813	346	15	france	france	PROPN
taxlaw-2813	346	16	,	,	PUNCT
taxlaw-2813	346	17	netherlands	netherlands	PROPN
taxlaw-2813	346	18	,	,	PUNCT
taxlaw-2813	346	19	or	or	CCONJ
taxlaw-2813	346	20	germany	germany	PROPN
taxlaw-2813	346	21	who	who	PRON
taxlaw-2813	346	22	owned	own	VERB
taxlaw-2813	346	23	real	real	ADJ
taxlaw-2813	346	24	estate	estate	NOUN
taxlaw-2813	346	25	in	in	ADP
taxlaw-2813	346	26	the	the	DET
taxlaw-2813	346	27	united	united	PROPN
taxlaw-2813	346	28	states	states	PROPN
taxlaw-2813	346	29	(	(	PUNCT
taxlaw-2813	346	30	or	or	CCONJ
taxlaw-2813	346	31	vice	vice	NOUN
taxlaw-2813	346	32	56	56	NUM
taxlaw-2813	346	33	the	the	DET
taxlaw-2813	346	34	commonwealth	commonwealth	NOUN
taxlaw-2813	346	35	may	may	AUX
taxlaw-2813	346	36	be	be	AUX
taxlaw-2813	346	37	the	the	DET
taxlaw-2813	346	38	best	good	ADJ
taxlaw-2813	346	39	example	example	NOUN
taxlaw-2813	346	40	of	of	ADP
taxlaw-2813	346	41	a	a	DET
taxlaw-2813	346	42	“	"	PUNCT
taxlaw-2813	346	43	transnational	transnational	ADJ
taxlaw-2813	346	44	”	"	PUNCT
taxlaw-2813	346	45	organization	organization	NOUN
taxlaw-2813	346	46	,	,	PUNCT
taxlaw-2813	346	47	which	which	PRON
taxlaw-2813	346	48	includes	include	VERB
taxlaw-2813	346	49	both	both	CCONJ
taxlaw-2813	346	50	governmental	governmental	ADJ
taxlaw-2813	346	51	and	and	CCONJ
taxlaw-2813	346	52	nongovernmental	nongovernmental	ADJ
taxlaw-2813	346	53	networks	network	NOUN
taxlaw-2813	346	54	.	.	PUNCT
taxlaw-2813	347	1	see	see	VERB
taxlaw-2813	347	2	slaughter	slaughter	NOUN
taxlaw-2813	347	3	,	,	PUNCT
taxlaw-2813	347	4	supra	supra	ADJ
taxlaw-2813	347	5	note	note	NOUN
taxlaw-2813	347	6	2	2	NUM
taxlaw-2813	347	7	,	,	PUNCT
taxlaw-2813	347	8	at	at	ADP
taxlaw-2813	347	9	138	138	NUM
taxlaw-2813	347	10	.	.	PUNCT
taxlaw-2813	348	1	an	an	DET
taxlaw-2813	348	2	example	example	NOUN
taxlaw-2813	348	3	of	of	ADP
taxlaw-2813	348	4	a	a	DET
taxlaw-2813	348	5	governmental	governmental	ADJ
taxlaw-2813	348	6	international	international	ADJ
taxlaw-2813	348	7	organization	organization	NOUN
taxlaw-2813	348	8	that	that	PRON
taxlaw-2813	348	9	engages	engage	VERB
taxlaw-2813	348	10	non	non	ADJ
taxlaw-2813	348	11	-	-	ADJ
taxlaw-2813	348	12	governmental	governmental	ADJ
taxlaw-2813	348	13	actors	actor	NOUN
taxlaw-2813	348	14	is	be	AUX
taxlaw-2813	348	15	the	the	DET
taxlaw-2813	348	16	asia	asia	PROPN
taxlaw-2813	348	17	-	-	PUNCT
taxlaw-2813	348	18	pacific	pacific	ADJ
taxlaw-2813	348	19	economic	economic	ADJ
taxlaw-2813	348	20	cooperation	cooperation	NOUN
taxlaw-2813	348	21	(	(	PUNCT
taxlaw-2813	348	22	apec	apec	PROPN
taxlaw-2813	348	23	)	)	PUNCT
taxlaw-2813	348	24	,	,	PUNCT
taxlaw-2813	348	25	which	which	PRON
taxlaw-2813	348	26	makes	make	VERB
taxlaw-2813	348	27	deliberate	deliberate	ADJ
taxlaw-2813	348	28	efforts	effort	NOUN
taxlaw-2813	348	29	to	to	PART
taxlaw-2813	348	30	reach	reach	VERB
taxlaw-2813	348	31	out	out	ADP
taxlaw-2813	348	32	to	to	ADP
taxlaw-2813	348	33	non	non	ADJ
taxlaw-2813	348	34	-	-	ADJ
taxlaw-2813	348	35	governmental	governmental	ADJ
taxlaw-2813	348	36	actors	actor	NOUN
taxlaw-2813	348	37	,	,	PUNCT
taxlaw-2813	348	38	primarily	primarily	ADV
taxlaw-2813	348	39	from	from	ADP
taxlaw-2813	348	40	the	the	DET
taxlaw-2813	348	41	business	business	NOUN
taxlaw-2813	348	42	community	community	NOUN
taxlaw-2813	348	43	.	.	PUNCT
taxlaw-2813	349	1	i	i	PRON
taxlaw-2813	349	2	d.	d.	PROPN
taxlaw-2813	349	3	at	at	ADP
taxlaw-2813	349	4	142	142	NUM
taxlaw-2813	349	5	.	.	PUNCT
taxlaw-2813	350	1	it	it	PRON
taxlaw-2813	350	2	may	may	AUX
taxlaw-2813	350	3	be	be	AUX
taxlaw-2813	350	4	in	in	ADP
taxlaw-2813	350	5	the	the	DET
taxlaw-2813	350	6	interest	interest	NOUN
taxlaw-2813	350	7	of	of	ADP
taxlaw-2813	350	8	the	the	DET
taxlaw-2813	350	9	decision	decision	NOUN
taxlaw-2813	350	10	makers	maker	NOUN
taxlaw-2813	350	11	of	of	ADP
taxlaw-2813	350	12	international	international	ADJ
taxlaw-2813	350	13	organizations	organization	NOUN
taxlaw-2813	350	14	to	to	PART
taxlaw-2813	350	15	give	give	VERB
taxlaw-2813	350	16	their	their	PRON
taxlaw-2813	350	17	otherwise	otherwise	ADV
taxlaw-2813	350	18	technocratic	technocratic	ADJ
taxlaw-2813	350	19	decisions	decision	NOUN
taxlaw-2813	350	20	more	more	ADJ
taxlaw-2813	350	21	legitimacy	legitimacy	NOUN
taxlaw-2813	350	22	by	by	ADP
taxlaw-2813	350	23	engaging	engage	VERB
taxlaw-2813	350	24	nongovernmental	nongovernmental	ADJ
taxlaw-2813	350	25	organizations	organization	NOUN
taxlaw-2813	350	26	in	in	ADP
taxlaw-2813	350	27	their	their	PRON
taxlaw-2813	350	28	decision	decision	NOUN
taxlaw-2813	350	29	-	-	PUNCT
taxlaw-2813	350	30	making	making	NOUN
taxlaw-2813	350	31	.	.	PUNCT
taxlaw-2813	351	1	i	i	PRON
taxlaw-2813	351	2	d.	d.	PROPN
taxlaw-2813	351	3	at	at	ADP
taxlaw-2813	351	4	220–221	220–221	NUM
taxlaw-2813	351	5	.	.	PUNCT
taxlaw-2813	352	1	57	57	NUM
taxlaw-2813	352	2	see	see	VERB
taxlaw-2813	352	3	slaughter	slaughter	NOUN
taxlaw-2813	352	4	,	,	PUNCT
taxlaw-2813	352	5	supra	supra	ADJ
taxlaw-2813	352	6	note	note	NOUN
taxlaw-2813	352	7	2	2	NUM
taxlaw-2813	352	8	,	,	PUNCT
taxlaw-2813	352	9	at	at	ADP
taxlaw-2813	352	10	178	178	NUM
taxlaw-2813	352	11	.	.	PUNCT
taxlaw-2813	353	1	when	when	SCONJ
taxlaw-2813	353	2	government	government	NOUN
taxlaw-2813	353	3	agents	agent	NOUN
taxlaw-2813	353	4	converge	converge	VERB
taxlaw-2813	353	5	in	in	ADP
taxlaw-2813	353	6	networks	network	NOUN
taxlaw-2813	353	7	,	,	PUNCT
taxlaw-2813	353	8	establishing	establish	VERB
taxlaw-2813	353	9	codes	code	NOUN
taxlaw-2813	353	10	or	or	CCONJ
taxlaw-2813	353	11	best	good	ADJ
taxlaw-2813	353	12	practices	practice	NOUN
taxlaw-2813	353	13	for	for	ADP
taxlaw-2813	353	14	instance	instance	NOUN
taxlaw-2813	353	15	,	,	PUNCT
taxlaw-2813	353	16	this	this	PRON
taxlaw-2813	353	17	constitutes	constitute	VERB
taxlaw-2813	353	18	what	what	PRON
taxlaw-2813	353	19	can	can	AUX
taxlaw-2813	353	20	be	be	AUX
taxlaw-2813	353	21	called	call	VERB
taxlaw-2813	353	22	“	"	PUNCT
taxlaw-2813	353	23	soft	soft	ADJ
taxlaw-2813	353	24	law	law	NOUN
taxlaw-2813	353	25	.	.	PUNCT
taxlaw-2813	353	26	”	"	PUNCT
taxlaw-2813	354	1	slaughter	slaughter	NOUN
taxlaw-2813	354	2	points	point	VERB
taxlaw-2813	354	3	out	out	ADP
taxlaw-2813	354	4	that	that	SCONJ
taxlaw-2813	354	5	“	"	PUNCT
taxlaw-2813	354	6	traditional	traditional	ADJ
taxlaw-2813	354	7	international	international	ADJ
taxlaw-2813	354	8	law	law	NOUN
taxlaw-2813	354	9	-	-	PUNCT
taxlaw-2813	354	10	making	making	NOUN
taxlaw-2813	354	11	had	have	AUX
taxlaw-2813	354	12	traditionally	traditionally	ADV
taxlaw-2813	354	13	been	be	AUX
taxlaw-2813	354	14	hard	hard	ADJ
taxlaw-2813	354	15	law	law	NOUN
taxlaw-2813	354	16	,	,	PUNCT
taxlaw-2813	354	17	but	but	CCONJ
taxlaw-2813	354	18	established	establish	VERB
taxlaw-2813	354	19	by	by	ADP
taxlaw-2813	354	20	treaties	treaty	NOUN
taxlaw-2813	354	21	,	,	PUNCT
taxlaw-2813	354	22	while	while	SCONJ
taxlaw-2813	354	23	soft	soft	ADJ
taxlaw-2813	354	24	law	law	NOUN
taxlaw-2813	354	25	can	can	AUX
taxlaw-2813	354	26	be	be	AUX
taxlaw-2813	354	27	in	in	ADP
taxlaw-2813	354	28	the	the	DET
taxlaw-2813	354	29	form	form	NOUN
taxlaw-2813	354	30	of	of	ADP
taxlaw-2813	354	31	‘	'	PUNCT
taxlaw-2813	354	32	international	international	ADJ
taxlaw-2813	354	33	guidance	guidance	NOUN
taxlaw-2813	354	34	.	.	PUNCT
taxlaw-2813	354	35	’	'	PUNCT
taxlaw-2813	354	36	”	"	PUNCT
taxlaw-2813	355	1	she	she	PRON
taxlaw-2813	355	2	points	point	VERB
taxlaw-2813	355	3	out	out	ADP
taxlaw-2813	355	4	,	,	PUNCT
taxlaw-2813	355	5	however	however	ADV
taxlaw-2813	355	6	,	,	PUNCT
taxlaw-2813	355	7	that	that	SCONJ
taxlaw-2813	355	8	the	the	DET
taxlaw-2813	355	9	latter	latter	ADJ
taxlaw-2813	355	10	is	be	AUX
taxlaw-2813	355	11	emerging	emerge	VERB
taxlaw-2813	355	12	as	as	ADP
taxlaw-2813	355	13	a	a	DET
taxlaw-2813	355	14	possibly	possibly	ADV
taxlaw-2813	355	15	more	more	ADV
taxlaw-2813	355	16	powerful	powerful	ADJ
taxlaw-2813	355	17	form	form	NOUN
taxlaw-2813	355	18	of	of	ADP
taxlaw-2813	355	19	law	law	NOUN
taxlaw-2813	355	20	.	.	PUNCT
taxlaw-2813	356	1	58	58	NUM
taxlaw-2813	356	2	besides	besides	SCONJ
taxlaw-2813	356	3	binding	bind	VERB
taxlaw-2813	356	4	agreements	agreement	NOUN
taxlaw-2813	356	5	,	,	PUNCT
taxlaw-2813	356	6	the	the	DET
taxlaw-2813	356	7	personal	personal	ADJ
taxlaw-2813	356	8	relationships	relationship	NOUN
taxlaw-2813	356	9	of	of	ADP
taxlaw-2813	356	10	the	the	DET
taxlaw-2813	356	11	networks	network	NOUN
taxlaw-2813	356	12	they	they	PRON
taxlaw-2813	356	13	encapsulate	encapsulate	VERB
taxlaw-2813	356	14	help	help	NOUN
taxlaw-2813	356	15	strengthen	strengthen	VERB
taxlaw-2813	356	16	the	the	DET
taxlaw-2813	356	17	compliance	compliance	NOUN
taxlaw-2813	356	18	with	with	ADP
taxlaw-2813	356	19	international	international	ADJ
taxlaw-2813	356	20	laws	law	NOUN
taxlaw-2813	356	21	and	and	CCONJ
taxlaw-2813	356	22	regulations	regulation	NOUN
taxlaw-2813	356	23	.	.	PUNCT
taxlaw-2813	357	1	see	see	VERB
taxlaw-2813	357	2	slaughter	slaughter	NOUN
taxlaw-2813	357	3	,	,	PUNCT
taxlaw-2813	357	4	supra	supra	ADJ
taxlaw-2813	357	5	note	note	NOUN
taxlaw-2813	357	6	2	2	NUM
taxlaw-2813	357	7	,	,	PUNCT
taxlaw-2813	357	8	at	at	ADP
taxlaw-2813	357	9	183	183	NUM
taxlaw-2813	357	10	.	.	PUNCT
taxlaw-2813	358	1	16	16	NUM
taxlaw-2813	358	2	columbia	columbia	PROPN
taxlaw-2813	358	3	journal	journal	PROPN
taxlaw-2813	358	4	of	of	ADP
taxlaw-2813	358	5	tax	tax	NOUN
taxlaw-2813	358	6	law	law	NOUN
taxlaw-2813	358	7	[	[	X
taxlaw-2813	358	8	vol.4:1	vol.4:1	ADV
taxlaw-2813	358	9	versa	versa	ADV
taxlaw-2813	358	10	)	)	PUNCT
taxlaw-2813	358	11	;	;	PUNCT
taxlaw-2813	358	12	she	she	PRON
taxlaw-2813	358	13	would	would	AUX
taxlaw-2813	358	14	be	be	AUX
taxlaw-2813	358	15	covered	cover	VERB
taxlaw-2813	358	16	by	by	ADP
taxlaw-2813	358	17	both	both	DET
taxlaw-2813	358	18	countries	country	NOUN
taxlaw-2813	358	19	’	'	PUNCT
taxlaw-2813	358	20	estate	estate	NOUN
taxlaw-2813	358	21	taxes	taxis	NOUN
taxlaw-2813	358	22	on	on	ADP
taxlaw-2813	358	23	this	this	DET
taxlaw-2813	358	24	property	property	NOUN
taxlaw-2813	358	25	at	at	ADP
taxlaw-2813	358	26	her	she	PRON
taxlaw-2813	358	27	death.59	death.59	VERB
taxlaw-2813	358	28	compared	compare	VERB
taxlaw-2813	358	29	to	to	ADP
taxlaw-2813	358	30	the	the	DET
taxlaw-2813	358	31	estate	estate	NOUN
taxlaw-2813	358	32	of	of	ADP
taxlaw-2813	358	33	a	a	DET
taxlaw-2813	358	34	taxpayer	taxpayer	NOUN
taxlaw-2813	358	35	who	who	PRON
taxlaw-2813	358	36	owned	own	VERB
taxlaw-2813	358	37	real	real	ADJ
taxlaw-2813	358	38	estate	estate	NOUN
taxlaw-2813	358	39	only	only	ADV
taxlaw-2813	358	40	within	within	ADP
taxlaw-2813	358	41	his	his	PRON
taxlaw-2813	358	42	home	home	NOUN
taxlaw-2813	358	43	jurisdiction	jurisdiction	NOUN
taxlaw-2813	358	44	,	,	PUNCT
taxlaw-2813	358	45	the	the	DET
taxlaw-2813	358	46	estate	estate	NOUN
taxlaw-2813	358	47	of	of	ADP
taxlaw-2813	358	48	the	the	DET
taxlaw-2813	358	49	cross	cross	ADJ
taxlaw-2813	358	50	-	-	ADJ
taxlaw-2813	358	51	national	national	ADJ
taxlaw-2813	358	52	property	property	NOUN
taxlaw-2813	358	53	owner	owner	NOUN
taxlaw-2813	358	54	would	would	AUX
taxlaw-2813	358	55	be	be	AUX
taxlaw-2813	358	56	taxed	tax	VERB
taxlaw-2813	358	57	twice	twice	ADV
taxlaw-2813	358	58	as	as	ADV
taxlaw-2813	358	59	much	much	ADJ
taxlaw-2813	358	60	.	.	PUNCT
taxlaw-2813	359	1	one	one	NUM
taxlaw-2813	359	2	of	of	ADP
taxlaw-2813	359	3	the	the	DET
taxlaw-2813	359	4	most	most	ADV
taxlaw-2813	359	5	important	important	ADJ
taxlaw-2813	359	6	problems	problem	NOUN
taxlaw-2813	359	7	that	that	PRON
taxlaw-2813	359	8	differences	difference	NOUN
taxlaw-2813	359	9	in	in	ADP
taxlaw-2813	359	10	tax	tax	NOUN
taxlaw-2813	359	11	laws	law	NOUN
taxlaw-2813	359	12	pose	pose	VERB
taxlaw-2813	359	13	for	for	ADP
taxlaw-2813	359	14	individuals	individual	NOUN
taxlaw-2813	359	15	and	and	CCONJ
taxlaw-2813	359	16	firms	firm	NOUN
taxlaw-2813	359	17	operating	operate	VERB
taxlaw-2813	359	18	across	across	ADP
taxlaw-2813	359	19	jurisdictional	jurisdictional	ADJ
taxlaw-2813	359	20	boundaries	boundary	NOUN
taxlaw-2813	359	21	is	be	AUX
taxlaw-2813	359	22	their	their	PRON
taxlaw-2813	359	23	creation	creation	NOUN
taxlaw-2813	359	24	of	of	ADP
taxlaw-2813	359	25	the	the	DET
taxlaw-2813	359	26	possibility	possibility	NOUN
taxlaw-2813	359	27	that	that	SCONJ
taxlaw-2813	359	28	the	the	DET
taxlaw-2813	359	29	same	same	ADJ
taxlaw-2813	359	30	event	event	NOUN
taxlaw-2813	359	31	or	or	CCONJ
taxlaw-2813	359	32	revenue	revenue	NOUN
taxlaw-2813	359	33	will	will	AUX
taxlaw-2813	359	34	be	be	AUX
taxlaw-2813	359	35	taxed	tax	VERB
taxlaw-2813	359	36	by	by	ADP
taxlaw-2813	359	37	more	more	ADJ
taxlaw-2813	359	38	than	than	ADP
taxlaw-2813	359	39	one	one	NUM
taxlaw-2813	359	40	jurisdiction	jurisdiction	NOUN
taxlaw-2813	359	41	,	,	PUNCT
taxlaw-2813	359	42	disadvantaging	disadvantage	VERB
taxlaw-2813	359	43	the	the	DET
taxlaw-2813	359	44	individual	individual	ADJ
taxlaw-2813	359	45	or	or	CCONJ
taxlaw-2813	359	46	entity	entity	NOUN
taxlaw-2813	359	47	relative	relative	ADJ
taxlaw-2813	359	48	to	to	ADP
taxlaw-2813	359	49	an	an	DET
taxlaw-2813	359	50	individual	individual	ADJ
taxlaw-2813	359	51	or	or	CCONJ
taxlaw-2813	359	52	entity	entity	NOUN
taxlaw-2813	359	53	not	not	PART
taxlaw-2813	359	54	operating	operate	VERB
taxlaw-2813	359	55	across	across	ADP
taxlaw-2813	359	56	boundaries	boundary	NOUN
taxlaw-2813	359	57	.	.	PUNCT
taxlaw-2813	360	1	a	a	DET
taxlaw-2813	360	2	“	"	PUNCT
taxlaw-2813	360	3	strong	strong	ADJ
taxlaw-2813	360	4	consensus	consensus	NOUN
taxlaw-2813	360	5	”	"	PUNCT
taxlaw-2813	360	6	developed	develop	VERB
taxlaw-2813	360	7	that	that	SCONJ
taxlaw-2813	360	8	“	"	PUNCT
taxlaw-2813	360	9	overlapping	overlap	VERB
taxlaw-2813	360	10	jurisdictional	jurisdictional	ADJ
taxlaw-2813	360	11	tax	tax	NOUN
taxlaw-2813	360	12	claims	claim	NOUN
taxlaw-2813	360	13	can	can	AUX
taxlaw-2813	360	14	significantly	significantly	ADV
taxlaw-2813	360	15	impede	impede	VERB
taxlaw-2813	360	16	economic	economic	ADJ
taxlaw-2813	360	17	growth	growth	NOUN
taxlaw-2813	360	18	.	.	PUNCT
taxlaw-2813	361	1	”60	”60	VERB
taxlaw-2813	361	2	to	to	PART
taxlaw-2813	361	3	avoid	avoid	VERB
taxlaw-2813	361	4	this	this	DET
taxlaw-2813	361	5	double	double	ADJ
taxlaw-2813	361	6	taxation	taxation	NOUN
taxlaw-2813	361	7	with	with	ADP
taxlaw-2813	361	8	respect	respect	NOUN
taxlaw-2813	361	9	to	to	ADP
taxlaw-2813	361	10	estate	estate	NOUN
taxlaw-2813	361	11	taxes	taxis	NOUN
taxlaw-2813	361	12	and	and	CCONJ
taxlaw-2813	361	13	real	real	ADJ
taxlaw-2813	361	14	estate	estate	NOUN
taxlaw-2813	361	15	,	,	PUNCT
taxlaw-2813	361	16	the	the	DET
taxlaw-2813	361	17	tax	tax	NOUN
taxlaw-2813	361	18	treaties	treaty	NOUN
taxlaw-2813	361	19	between	between	ADP
taxlaw-2813	361	20	the	the	DET
taxlaw-2813	361	21	united	united	PROPN
taxlaw-2813	361	22	states	states	PROPN
taxlaw-2813	361	23	and	and	CCONJ
taxlaw-2813	361	24	the	the	DET
taxlaw-2813	361	25	four	four	NUM
taxlaw-2813	361	26	jurisdictions	jurisdiction	NOUN
taxlaw-2813	361	27	listed	list	VERB
taxlaw-2813	361	28	above	above	ADP
taxlaw-2813	361	29	provide	provide	VERB
taxlaw-2813	361	30	a	a	DET
taxlaw-2813	361	31	tax	tax	NOUN
taxlaw-2813	361	32	credit	credit	NOUN
taxlaw-2813	361	33	in	in	ADP
taxlaw-2813	361	34	the	the	DET
taxlaw-2813	361	35	non	non	ADJ
taxlaw-2813	361	36	-	-	ADJ
taxlaw-2813	361	37	domiciliary	domiciliary	ADJ
taxlaw-2813	361	38	country	country	NOUN
taxlaw-2813	361	39	for	for	ADP
taxlaw-2813	361	40	the	the	DET
taxlaw-2813	361	41	amount	amount	NOUN
taxlaw-2813	361	42	of	of	ADP
taxlaw-2813	361	43	tax	tax	NOUN
taxlaw-2813	361	44	paid	pay	VERB
taxlaw-2813	361	45	in	in	ADP
taxlaw-2813	361	46	the	the	DET
taxlaw-2813	361	47	domiciliary	domiciliary	NOUN
taxlaw-2813	361	48	country.61	country.61	NOUN
taxlaw-2813	361	49	addressing	address	VERB
taxlaw-2813	361	50	these	these	DET
taxlaw-2813	361	51	problems	problem	NOUN
taxlaw-2813	361	52	is	be	AUX
taxlaw-2813	361	53	not	not	PART
taxlaw-2813	361	54	simple	simple	ADJ
taxlaw-2813	361	55	,	,	PUNCT
taxlaw-2813	361	56	and	and	CCONJ
taxlaw-2813	361	57	,	,	PUNCT
taxlaw-2813	361	58	for	for	ADP
taxlaw-2813	361	59	most	most	ADJ
taxlaw-2813	361	60	of	of	ADP
taxlaw-2813	361	61	the	the	DET
taxlaw-2813	361	62	twentieth	twentieth	ADJ
taxlaw-2813	361	63	century	century	NOUN
taxlaw-2813	361	64	,	,	PUNCT
taxlaw-2813	361	65	international	international	ADJ
taxlaw-2813	361	66	organizations	organization	NOUN
taxlaw-2813	361	67	working	work	VERB
taxlaw-2813	361	68	on	on	ADP
taxlaw-2813	361	69	international	international	ADJ
taxlaw-2813	361	70	tax	tax	NOUN
taxlaw-2813	361	71	issues	issue	NOUN
taxlaw-2813	361	72	focused	focus	VERB
taxlaw-2813	361	73	almost	almost	ADV
taxlaw-2813	361	74	entirely	entirely	ADV
taxlaw-2813	361	75	on	on	ADP
taxlaw-2813	361	76	finding	find	VERB
taxlaw-2813	361	77	solutions	solution	NOUN
taxlaw-2813	361	78	to	to	ADP
taxlaw-2813	361	79	problems	problem	NOUN
taxlaw-2813	361	80	created	create	VERB
taxlaw-2813	361	81	by	by	ADP
taxlaw-2813	361	82	differences	difference	NOUN
taxlaw-2813	361	83	in	in	ADP
taxlaw-2813	361	84	tax	tax	NOUN
taxlaw-2813	361	85	laws	law	NOUN
taxlaw-2813	361	86	across	across	ADP
taxlaw-2813	361	87	states	state	NOUN
taxlaw-2813	361	88	,	,	PUNCT
taxlaw-2813	361	89	similar	similar	ADJ
taxlaw-2813	361	90	to	to	ADP
taxlaw-2813	361	91	this	this	DET
taxlaw-2813	361	92	estate	estate	NOUN
taxlaw-2813	361	93	tax	tax	NOUN
taxlaw-2813	361	94	example	example	NOUN
taxlaw-2813	361	95	.	.	PUNCT
taxlaw-2813	362	1	differences	difference	NOUN
taxlaw-2813	362	2	can	can	AUX
taxlaw-2813	362	3	create	create	VERB
taxlaw-2813	362	4	opportunities	opportunity	NOUN
taxlaw-2813	362	5	for	for	ADP
taxlaw-2813	362	6	those	those	DET
taxlaw-2813	362	7	individuals	individual	NOUN
taxlaw-2813	362	8	and	and	CCONJ
taxlaw-2813	362	9	entities	entity	NOUN
taxlaw-2813	362	10	,	,	PUNCT
taxlaw-2813	362	11	as	as	ADV
taxlaw-2813	362	12	well	well	ADV
taxlaw-2813	362	13	as	as	ADP
taxlaw-2813	362	14	problems	problem	NOUN
taxlaw-2813	362	15	,	,	PUNCT
taxlaw-2813	362	16	since	since	SCONJ
taxlaw-2813	362	17	differences	difference	NOUN
taxlaw-2813	362	18	create	create	VERB
taxlaw-2813	362	19	the	the	DET
taxlaw-2813	362	20	possibility	possibility	NOUN
taxlaw-2813	362	21	of	of	ADP
taxlaw-2813	362	22	arbitraging	arbitrage	VERB
taxlaw-2813	362	23	across	across	ADP
taxlaw-2813	362	24	jurisdictions	jurisdiction	NOUN
taxlaw-2813	362	25	to	to	PART
taxlaw-2813	362	26	reduce	reduce	VERB
taxlaw-2813	362	27	total	total	ADJ
taxlaw-2813	362	28	tax	tax	NOUN
taxlaw-2813	362	29	burdens	burden	NOUN
taxlaw-2813	362	30	.	.	PUNCT
taxlaw-2813	363	1	prior	prior	ADV
taxlaw-2813	363	2	to	to	ADP
taxlaw-2813	363	3	the	the	DET
taxlaw-2813	363	4	widespread	widespread	ADJ
taxlaw-2813	363	5	adoption	adoption	NOUN
taxlaw-2813	363	6	of	of	ADP
taxlaw-2813	363	7	individual	individual	ADJ
taxlaw-2813	363	8	and	and	CCONJ
taxlaw-2813	363	9	business	business	NOUN
taxlaw-2813	363	10	income	income	NOUN
taxlaw-2813	363	11	taxation	taxation	NOUN
taxlaw-2813	363	12	,	,	PUNCT
taxlaw-2813	363	13	these	these	DET
taxlaw-2813	363	14	differences	difference	NOUN
taxlaw-2813	363	15	created	create	VERB
taxlaw-2813	363	16	relatively	relatively	ADV
taxlaw-2813	363	17	few	few	ADJ
taxlaw-2813	363	18	problems	problem	NOUN
taxlaw-2813	363	19	or	or	CCONJ
taxlaw-2813	363	20	opportunities	opportunity	NOUN
taxlaw-2813	363	21	as	as	SCONJ
taxlaw-2813	363	22	most	most	ADJ
taxlaw-2813	363	23	taxable	taxable	ADJ
taxlaw-2813	363	24	events	event	NOUN
taxlaw-2813	363	25	occurred	occur	VERB
taxlaw-2813	363	26	within	within	ADP
taxlaw-2813	363	27	jurisdictional	jurisdictional	ADJ
taxlaw-2813	363	28	boundaries	boundary	NOUN
taxlaw-2813	363	29	.	.	PUNCT
taxlaw-2813	364	1	when	when	SCONJ
taxlaw-2813	364	2	governments	government	NOUN
taxlaw-2813	364	3	depended	depend	VERB
taxlaw-2813	364	4	primarily	primarily	ADV
taxlaw-2813	364	5	on	on	ADP
taxlaw-2813	364	6	tariffs	tariff	NOUN
taxlaw-2813	364	7	and	and	CCONJ
taxlaw-2813	364	8	real	real	ADJ
taxlaw-2813	364	9	property	property	NOUN
taxlaw-2813	364	10	taxes	taxis	NOUN
taxlaw-2813	364	11	as	as	ADP
taxlaw-2813	364	12	a	a	DET
taxlaw-2813	364	13	means	means	NOUN
taxlaw-2813	364	14	of	of	ADP
taxlaw-2813	364	15	raising	raise	VERB
taxlaw-2813	364	16	revenues	revenue	NOUN
taxlaw-2813	364	17	-	-	PUNCT
taxlaw-2813	364	18	as	as	SCONJ
taxlaw-2813	364	19	they	they	PRON
taxlaw-2813	364	20	did	do	VERB
taxlaw-2813	364	21	until	until	SCONJ
taxlaw-2813	364	22	the	the	DET
taxlaw-2813	364	23	early	early	ADJ
taxlaw-2813	364	24	twentieth	twentieth	ADJ
taxlaw-2813	364	25	century62	century62	NOUN
taxlaw-2813	364	26	—	—	PUNCT
taxlaw-2813	364	27	reducing	reduce	VERB
taxlaw-2813	364	28	an	an	DET
taxlaw-2813	364	29	individual	individual	NOUN
taxlaw-2813	364	30	’s	’s	PART
taxlaw-2813	364	31	tax	tax	NOUN
taxlaw-2813	364	32	burden	burden	NOUN
taxlaw-2813	364	33	required	require	VERB
taxlaw-2813	364	34	relocation	relocation	NOUN
taxlaw-2813	364	35	to	to	ADP
taxlaw-2813	364	36	a	a	DET
taxlaw-2813	364	37	state	state	NOUN
taxlaw-2813	364	38	with	with	ADP
taxlaw-2813	364	39	a	a	DET
taxlaw-2813	364	40	lower	low	ADJ
taxlaw-2813	364	41	tariff63	tariff63	NOUN
taxlaw-2813	364	42	or	or	CCONJ
taxlaw-2813	364	43	selling	sell	VERB
taxlaw-2813	364	44	real	real	ADJ
taxlaw-2813	364	45	estate	estate	NOUN
taxlaw-2813	364	46	in	in	ADP
taxlaw-2813	364	47	a	a	DET
taxlaw-2813	364	48	high	high	ADJ
taxlaw-2813	364	49	tax	tax	NOUN
taxlaw-2813	364	50	jurisdiction	jurisdiction	NOUN
taxlaw-2813	364	51	and	and	CCONJ
taxlaw-2813	364	52	59	59	NUM
taxlaw-2813	364	53	offshore	offshore	ADJ
taxlaw-2813	364	54	tax	tax	NOUN
taxlaw-2813	364	55	expert	expert	NOUN
taxlaw-2813	364	56	marshall	marshall	PROPN
taxlaw-2813	364	57	langer	langer	PROPN
taxlaw-2813	364	58	cited	cite	VERB
taxlaw-2813	364	59	the	the	DET
taxlaw-2813	364	60	problem	problem	NOUN
taxlaw-2813	364	61	of	of	ADP
taxlaw-2813	364	62	estate	estate	NOUN
taxlaw-2813	364	63	tax	tax	NOUN
taxlaw-2813	364	64	as	as	ADP
taxlaw-2813	364	65	a	a	DET
taxlaw-2813	364	66	key	key	ADJ
taxlaw-2813	364	67	reason	reason	NOUN
taxlaw-2813	364	68	for	for	ADP
taxlaw-2813	364	69	the	the	DET
taxlaw-2813	364	70	use	use	NOUN
taxlaw-2813	364	71	of	of	ADP
taxlaw-2813	364	72	corporate	corporate	ADJ
taxlaw-2813	364	73	entities	entity	NOUN
taxlaw-2813	364	74	by	by	ADP
taxlaw-2813	364	75	non	non	ADJ
taxlaw-2813	364	76	-	-	ADJ
taxlaw-2813	364	77	u.s	u.s	PROPN
taxlaw-2813	364	78	.	.	PROPN
taxlaw-2813	364	79	taxpayers	taxpayer	NOUN
taxlaw-2813	364	80	who	who	PRON
taxlaw-2813	364	81	own	own	VERB
taxlaw-2813	364	82	u.s	u.s	PROPN
taxlaw-2813	364	83	.	.	PROPN
taxlaw-2813	364	84	real	real	ADJ
taxlaw-2813	364	85	estate	estate	NOUN
taxlaw-2813	364	86	in	in	ADP
taxlaw-2813	364	87	testimony	testimony	NOUN
taxlaw-2813	364	88	to	to	ADP
taxlaw-2813	364	89	a	a	DET
taxlaw-2813	364	90	congressional	congressional	ADJ
taxlaw-2813	364	91	hearing	hearing	NOUN
taxlaw-2813	364	92	in	in	ADP
taxlaw-2813	364	93	1983	1983	NUM
taxlaw-2813	364	94	:	:	PUNCT
taxlaw-2813	364	95	“	"	PUNCT
taxlaw-2813	364	96	in	in	ADP
taxlaw-2813	364	97	fact	fact	NOUN
taxlaw-2813	364	98	,	,	PUNCT
taxlaw-2813	364	99	under	under	ADP
taxlaw-2813	364	100	existing	exist	VERB
taxlaw-2813	364	101	law	law	NOUN
taxlaw-2813	364	102	,	,	PUNCT
taxlaw-2813	364	103	i	i	PRON
taxlaw-2813	364	104	would	would	AUX
taxlaw-2813	364	105	consider	consider	VERB
taxlaw-2813	364	106	it	it	PRON
taxlaw-2813	364	107	malpractice	malpractice	VERB
taxlaw-2813	364	108	if	if	SCONJ
taxlaw-2813	364	109	i	i	PRON
taxlaw-2813	364	110	allowed	allow	VERB
taxlaw-2813	364	111	a	a	DET
taxlaw-2813	364	112	legitimate	legitimate	ADJ
taxlaw-2813	364	113	foreign	foreign	ADJ
taxlaw-2813	364	114	investor	investor	NOUN
taxlaw-2813	364	115	to	to	PART
taxlaw-2813	364	116	make	make	VERB
taxlaw-2813	364	117	large	large	ADJ
taxlaw-2813	364	118	u.s	u.s	PROPN
taxlaw-2813	364	119	.	.	PROPN
taxlaw-2813	364	120	investments	investment	NOUN
taxlaw-2813	364	121	without	without	ADP
taxlaw-2813	364	122	using	use	VERB
taxlaw-2813	364	123	a	a	DET
taxlaw-2813	364	124	foreign	foreign	ADJ
taxlaw-2813	364	125	corporation	corporation	NOUN
taxlaw-2813	364	126	.	.	PUNCT
taxlaw-2813	365	1	the	the	DET
taxlaw-2813	365	2	reason	reason	NOUN
taxlaw-2813	365	3	for	for	ADP
taxlaw-2813	365	4	that	that	PRON
taxlaw-2813	365	5	is	be	AUX
taxlaw-2813	365	6	a	a	DET
taxlaw-2813	365	7	very	very	ADV
taxlaw-2813	365	8	silly	silly	ADJ
taxlaw-2813	365	9	rule	rule	NOUN
taxlaw-2813	365	10	that	that	PRON
taxlaw-2813	365	11	has	have	AUX
taxlaw-2813	365	12	been	be	AUX
taxlaw-2813	365	13	part	part	NOUN
taxlaw-2813	365	14	of	of	ADP
taxlaw-2813	365	15	the	the	DET
taxlaw-2813	365	16	internal	internal	ADJ
taxlaw-2813	365	17	revenue	revenue	NOUN
taxlaw-2813	365	18	code	code	NOUN
taxlaw-2813	365	19	for	for	ADP
taxlaw-2813	365	20	as	as	ADV
taxlaw-2813	365	21	many	many	ADJ
taxlaw-2813	365	22	years	year	NOUN
taxlaw-2813	365	23	as	as	SCONJ
taxlaw-2813	365	24	i	i	PRON
taxlaw-2813	365	25	can	can	AUX
taxlaw-2813	365	26	remember	remember	VERB
taxlaw-2813	365	27	.	.	PUNCT
taxlaw-2813	366	1	it	it	PRON
taxlaw-2813	366	2	says	say	VERB
taxlaw-2813	366	3	that	that	SCONJ
taxlaw-2813	366	4	if	if	SCONJ
taxlaw-2813	366	5	the	the	DET
taxlaw-2813	366	6	washington	washington	PROPN
taxlaw-2813	366	7	hilton	hilton	PROPN
taxlaw-2813	366	8	hotel	hotel	NOUN
taxlaw-2813	366	9	is	be	AUX
taxlaw-2813	366	10	owned	own	VERB
taxlaw-2813	366	11	by	by	ADP
taxlaw-2813	366	12	someone	someone	PRON
taxlaw-2813	366	13	who	who	PRON
taxlaw-2813	366	14	is	be	AUX
taxlaw-2813	366	15	a	a	DET
taxlaw-2813	366	16	nonresident	nonresident	ADJ
taxlaw-2813	366	17	alien	alien	NOUN
taxlaw-2813	366	18	in	in	ADP
taxlaw-2813	366	19	his	his	PRON
taxlaw-2813	366	20	own	own	ADJ
taxlaw-2813	366	21	name	name	NOUN
taxlaw-2813	366	22	,	,	PUNCT
taxlaw-2813	366	23	and	and	CCONJ
taxlaw-2813	366	24	he	he	PRON
taxlaw-2813	366	25	dies	die	VERB
taxlaw-2813	366	26	owning	own	VERB
taxlaw-2813	366	27	that	that	DET
taxlaw-2813	366	28	property	property	NOUN
taxlaw-2813	366	29	,	,	PUNCT
taxlaw-2813	366	30	it	it	PRON
taxlaw-2813	366	31	is	be	AUX
taxlaw-2813	366	32	subject	subject	ADJ
taxlaw-2813	366	33	to	to	ADP
taxlaw-2813	366	34	estate	estate	NOUN
taxlaw-2813	366	35	tax	tax	NOUN
taxlaw-2813	366	36	in	in	ADP
taxlaw-2813	366	37	the	the	DET
taxlaw-2813	366	38	united	united	PROPN
taxlaw-2813	366	39	states	states	PROPN
taxlaw-2813	366	40	.	.	PUNCT
taxlaw-2813	367	1	if	if	SCONJ
taxlaw-2813	367	2	he	he	PRON
taxlaw-2813	367	3	puts	put	VERB
taxlaw-2813	367	4	it	it	PRON
taxlaw-2813	367	5	into	into	ADP
taxlaw-2813	367	6	a	a	DET
taxlaw-2813	367	7	domestic	domestic	ADJ
taxlaw-2813	367	8	u.s	u.s	PROPN
taxlaw-2813	367	9	.	.	PROPN
taxlaw-2813	367	10	corporation	corporation	NOUN
taxlaw-2813	367	11	and	and	CCONJ
taxlaw-2813	367	12	dies	die	VERB
taxlaw-2813	367	13	owning	own	VERB
taxlaw-2813	367	14	the	the	DET
taxlaw-2813	367	15	shares	share	NOUN
taxlaw-2813	367	16	of	of	ADP
taxlaw-2813	367	17	that	that	DET
taxlaw-2813	367	18	domestic	domestic	ADJ
taxlaw-2813	367	19	corporation	corporation	NOUN
taxlaw-2813	367	20	,	,	PUNCT
taxlaw-2813	367	21	it	it	PRON
taxlaw-2813	367	22	is	be	AUX
taxlaw-2813	367	23	still	still	ADV
taxlaw-2813	367	24	subject	subject	ADJ
taxlaw-2813	367	25	to	to	ADP
taxlaw-2813	367	26	estate	estate	NOUN
taxlaw-2813	367	27	tax	tax	NOUN
taxlaw-2813	367	28	in	in	ADP
taxlaw-2813	367	29	the	the	DET
taxlaw-2813	367	30	united	united	PROPN
taxlaw-2813	367	31	states	states	PROPN
taxlaw-2813	367	32	.	.	PUNCT
taxlaw-2813	368	1	but	but	CCONJ
taxlaw-2813	368	2	if	if	SCONJ
taxlaw-2813	368	3	he	he	PRON
taxlaw-2813	368	4	puts	put	VERB
taxlaw-2813	368	5	it	it	PRON
taxlaw-2813	368	6	into	into	ADP
taxlaw-2813	368	7	a	a	DET
taxlaw-2813	368	8	foreign	foreign	ADJ
taxlaw-2813	368	9	corporation	corporation	NOUN
taxlaw-2813	368	10	,	,	PUNCT
taxlaw-2813	368	11	any	any	DET
taxlaw-2813	368	12	foreign	foreign	ADJ
taxlaw-2813	368	13	corporation	corporation	NOUN
taxlaw-2813	368	14	,	,	PUNCT
taxlaw-2813	368	15	a	a	DET
taxlaw-2813	368	16	netherlands	netherlands	PROPN
taxlaw-2813	368	17	antilles	antille	NOUN
taxlaw-2813	368	18	corporation	corporation	PROPN
taxlaw-2813	368	19	,	,	PUNCT
taxlaw-2813	368	20	a	a	DET
taxlaw-2813	368	21	chinese	chinese	ADJ
taxlaw-2813	368	22	corporation	corporation	NOUN
taxlaw-2813	368	23	,	,	PUNCT
taxlaw-2813	368	24	or	or	CCONJ
taxlaw-2813	368	25	a	a	DET
taxlaw-2813	368	26	russian	russian	ADJ
taxlaw-2813	368	27	corporation	corporation	NOUN
taxlaw-2813	368	28	,	,	PUNCT
taxlaw-2813	368	29	under	under	ADP
taxlaw-2813	368	30	the	the	DET
taxlaw-2813	368	31	estate	estate	NOUN
taxlaw-2813	368	32	tax	tax	NOUN
taxlaw-2813	368	33	situs	situs	PROPN
taxlaw-2813	368	34	rules	rule	NOUN
taxlaw-2813	368	35	,	,	PUNCT
taxlaw-2813	368	36	he	he	PRON
taxlaw-2813	368	37	is	be	AUX
taxlaw-2813	368	38	deemed	deem	VERB
taxlaw-2813	368	39	to	to	PART
taxlaw-2813	368	40	own	own	VERB
taxlaw-2813	368	41	foreign	foreign	ADJ
taxlaw-2813	368	42	property	property	NOUN
taxlaw-2813	368	43	which	which	PRON
taxlaw-2813	368	44	is	be	AUX
taxlaw-2813	368	45	not	not	PART
taxlaw-2813	368	46	subject	subject	ADJ
taxlaw-2813	368	47	to	to	ADP
taxlaw-2813	368	48	estate	estate	NOUN
taxlaw-2813	368	49	tax	tax	NOUN
taxlaw-2813	368	50	in	in	ADP
taxlaw-2813	368	51	the	the	DET
taxlaw-2813	368	52	united	united	PROPN
taxlaw-2813	368	53	states	states	PROPN
taxlaw-2813	368	54	.	.	PUNCT
taxlaw-2813	368	55	”	"	PUNCT
taxlaw-2813	369	1	tax	tax	NOUN
taxlaw-2813	369	2	evasion	evasion	NOUN
taxlaw-2813	369	3	through	through	ADP
taxlaw-2813	369	4	the	the	DET
taxlaw-2813	369	5	netherlands	netherlands	PROPN
taxlaw-2813	369	6	antilles	antille	NOUN
taxlaw-2813	369	7	and	and	CCONJ
taxlaw-2813	369	8	other	other	ADJ
taxlaw-2813	369	9	tax	tax	NOUN
taxlaw-2813	369	10	haven	haven	NOUN
taxlaw-2813	369	11	countries	country	NOUN
taxlaw-2813	369	12	:	:	PUNCT
taxlaw-2813	369	13	hearing	hear	VERB
taxlaw-2813	369	14	before	before	ADP
taxlaw-2813	369	15	the	the	DET
taxlaw-2813	369	16	h.	h.	PROPN
taxlaw-2813	369	17	subcomm	subcomm	PROPN
taxlaw-2813	369	18	.	.	PUNCT
taxlaw-2813	370	1	of	of	ADP
taxlaw-2813	370	2	the	the	DET
taxlaw-2813	370	3	h.	h.	PROPN
taxlaw-2813	370	4	comm	comm	NOUN
taxlaw-2813	370	5	.	.	PUNCT
taxlaw-2813	371	1	on	on	ADP
taxlaw-2813	371	2	gov’t	gov’t	NUM
taxlaw-2813	371	3	operations	operation	NOUN
taxlaw-2813	371	4	,	,	PUNCT
taxlaw-2813	371	5	98th	98th	ADJ
taxlaw-2813	371	6	cong	cong	NOUN
taxlaw-2813	371	7	.	.	PUNCT
taxlaw-2813	372	1	179	179	NUM
taxlaw-2813	372	2	(	(	PUNCT
taxlaw-2813	372	3	1983	1983	NUM
taxlaw-2813	372	4	)	)	PUNCT
taxlaw-2813	372	5	(	(	PUNCT
taxlaw-2813	372	6	statement	statement	NOUN
taxlaw-2813	372	7	of	of	ADP
taxlaw-2813	372	8	marshall	marshall	PROPN
taxlaw-2813	372	9	j.	j.	PROPN
taxlaw-2813	372	10	langer	langer	PROPN
taxlaw-2813	372	11	)	)	PUNCT
taxlaw-2813	372	12	.	.	PUNCT
taxlaw-2813	373	1	60	60	NUM
taxlaw-2813	373	2	christians	christian	NOUN
taxlaw-2813	373	3	,	,	PUNCT
taxlaw-2813	373	4	supra	supra	PROPN
taxlaw-2813	373	5	note	note	NOUN
taxlaw-2813	373	6	12	12	NUM
taxlaw-2813	373	7	,	,	PUNCT
taxlaw-2813	373	8	at	at	ADP
taxlaw-2813	373	9	1412–14	1412–14	NUM
taxlaw-2813	373	10	.	.	PUNCT
taxlaw-2813	374	1	61	61	NUM
taxlaw-2813	374	2	this	this	DET
taxlaw-2813	374	3	example	example	NOUN
taxlaw-2813	374	4	is	be	AUX
taxlaw-2813	374	5	taken	take	VERB
taxlaw-2813	374	6	(	(	PUNCT
taxlaw-2813	374	7	in	in	ADP
taxlaw-2813	374	8	a	a	DET
taxlaw-2813	374	9	simplified	simplified	ADJ
taxlaw-2813	374	10	form	form	NOUN
taxlaw-2813	374	11	)	)	PUNCT
taxlaw-2813	374	12	from	from	ADP
taxlaw-2813	374	13	michael	michael	PROPN
taxlaw-2813	374	14	w.	w.	PROPN
taxlaw-2813	374	15	galligan	galligan	PROPN
taxlaw-2813	374	16	,	,	PUNCT
taxlaw-2813	374	17	making	make	VERB
taxlaw-2813	374	18	sense	sense	NOUN
taxlaw-2813	374	19	of	of	ADP
taxlaw-2813	374	20	four	four	NUM
taxlaw-2813	374	21	transatlantic	transatlantic	ADJ
taxlaw-2813	374	22	tax	tax	NOUN
taxlaw-2813	374	23	treaties	treaty	NOUN
taxlaw-2813	374	24	:	:	PUNCT
taxlaw-2813	374	25	u.s.–netherlands	u.s.–netherland	NOUN
taxlaw-2813	374	26	,	,	PUNCT
taxlaw-2813	374	27	u.s.–germany	u.s.–germany	PROPN
taxlaw-2813	374	28	,	,	PUNCT
taxlaw-2813	374	29	u.s.–france	u.s.–france	PROPN
taxlaw-2813	374	30	and	and	CCONJ
taxlaw-2813	374	31	u.s.–uk	u.s.–uk	ADJ
taxlaw-2813	374	32	,	,	PUNCT
taxlaw-2813	374	33	17	17	NUM
taxlaw-2813	374	34	spg	spg	X
taxlaw-2813	374	35	int’l	int’l	NOUN
taxlaw-2813	374	36	practicum	practicum	NOUN
taxlaw-2813	374	37	47	47	NUM
taxlaw-2813	374	38	,	,	PUNCT
taxlaw-2813	374	39	48	48	NUM
taxlaw-2813	374	40	(	(	PUNCT
taxlaw-2813	374	41	2004	2004	NUM
taxlaw-2813	374	42	)	)	PUNCT
taxlaw-2813	374	43	.	.	PUNCT
taxlaw-2813	375	1	62	62	NUM
taxlaw-2813	375	2	see	see	VERB
taxlaw-2813	375	3	rixen	rixen	NOUN
taxlaw-2813	375	4	,	,	PUNCT
taxlaw-2813	375	5	supra	supra	PROPN
taxlaw-2813	375	6	note	note	NOUN
taxlaw-2813	375	7	3	3	NUM
taxlaw-2813	375	8	,	,	PUNCT
taxlaw-2813	375	9	at	at	ADP
taxlaw-2813	375	10	86	86	NUM
taxlaw-2813	375	11	(	(	PUNCT
taxlaw-2813	375	12	pointing	point	VERB
taxlaw-2813	375	13	out	out	ADP
taxlaw-2813	375	14	that	that	SCONJ
taxlaw-2813	375	15	the	the	DET
taxlaw-2813	375	16	most	most	ADV
taxlaw-2813	375	17	common	common	ADJ
taxlaw-2813	375	18	revenue	revenue	NOUN
taxlaw-2813	375	19	sources	source	NOUN
taxlaw-2813	375	20	of	of	ADP
taxlaw-2813	375	21	governments	government	NOUN
taxlaw-2813	375	22	,	,	PUNCT
taxlaw-2813	375	23	aside	aside	ADV
taxlaw-2813	375	24	from	from	ADP
taxlaw-2813	375	25	tariffs	tariff	NOUN
taxlaw-2813	375	26	,	,	PUNCT
taxlaw-2813	375	27	were	be	AUX
taxlaw-2813	375	28	primarily	primarily	ADV
taxlaw-2813	375	29	taxes	taxis	NOUN
taxlaw-2813	375	30	on	on	ADP
taxlaw-2813	375	31	land	land	NOUN
taxlaw-2813	375	32	and	and	CCONJ
taxlaw-2813	375	33	real	real	ADJ
taxlaw-2813	375	34	estate	estate	NOUN
taxlaw-2813	375	35	)	)	PUNCT
taxlaw-2813	375	36	.	.	PUNCT
taxlaw-2813	376	1	britain	britain	PROPN
taxlaw-2813	376	2	had	have	AUX
taxlaw-2813	376	3	already	already	ADV
taxlaw-2813	376	4	imposed	impose	VERB
taxlaw-2813	376	5	a	a	DET
taxlaw-2813	376	6	peacetime	peacetime	NOUN
taxlaw-2813	376	7	income	income	NOUN
taxlaw-2813	376	8	tax	tax	NOUN
taxlaw-2813	376	9	in	in	ADP
taxlaw-2813	376	10	the	the	DET
taxlaw-2813	376	11	mid	mid	ADJ
taxlaw-2813	376	12	-	-	ADJ
taxlaw-2813	376	13	nineteenth	nineteenth	ADJ
taxlaw-2813	376	14	century	century	NOUN
taxlaw-2813	376	15	,	,	PUNCT
taxlaw-2813	376	16	with	with	ADP
taxlaw-2813	376	17	other	other	ADJ
taxlaw-2813	376	18	nations	nation	NOUN
taxlaw-2813	376	19	following	follow	VERB
taxlaw-2813	376	20	from	from	ADP
taxlaw-2813	376	21	the	the	DET
taxlaw-2813	376	22	early	early	ADJ
taxlaw-2813	376	23	1890s	1890s	NUM
taxlaw-2813	376	24	.	.	PUNCT
taxlaw-2813	377	1	see	see	VERB
taxlaw-2813	377	2	carolyn	carolyn	PROPN
taxlaw-2813	377	3	webber	webber	PROPN
taxlaw-2813	377	4	&	&	CCONJ
taxlaw-2813	377	5	aaron	aaron	PROPN
taxlaw-2813	377	6	wildavsky	wildavsky	PROPN
taxlaw-2813	377	7	,	,	PUNCT
taxlaw-2813	377	8	a	a	DET
taxlaw-2813	377	9	history	history	NOUN
taxlaw-2813	377	10	of	of	ADP
taxlaw-2813	377	11	taxation	taxation	NOUN
taxlaw-2813	377	12	and	and	CCONJ
taxlaw-2813	377	13	expenditure	expenditure	NOUN
taxlaw-2813	377	14	in	in	ADP
taxlaw-2813	377	15	the	the	DET
taxlaw-2813	377	16	western	western	ADJ
taxlaw-2813	377	17	world	world	NOUN
taxlaw-2813	377	18	,	,	PUNCT
taxlaw-2813	377	19	309–10	309–10	PROPN
taxlaw-2813	377	20	(	(	PUNCT
taxlaw-2813	377	21	1986	1986	NUM
taxlaw-2813	377	22	)	)	PUNCT
taxlaw-2813	377	23	.	.	PUNCT
taxlaw-2813	378	1	the	the	DET
taxlaw-2813	378	2	size	size	NOUN
taxlaw-2813	378	3	of	of	ADP
taxlaw-2813	378	4	western	western	ADJ
taxlaw-2813	378	5	governments	government	NOUN
taxlaw-2813	378	6	was	be	AUX
taxlaw-2813	378	7	however	however	ADV
taxlaw-2813	378	8	still	still	ADV
taxlaw-2813	378	9	small	small	ADJ
taxlaw-2813	378	10	.	.	PUNCT
taxlaw-2813	379	1	i	i	PRON
taxlaw-2813	379	2	d.	d.	PROPN
taxlaw-2813	379	3	at	at	ADP
taxlaw-2813	379	4	310	310	NUM
taxlaw-2813	379	5	.	.	PUNCT
taxlaw-2813	380	1	in	in	ADP
taxlaw-2813	380	2	the	the	DET
taxlaw-2813	380	3	united	united	PROPN
taxlaw-2813	380	4	states	states	PROPN
taxlaw-2813	380	5	,	,	PUNCT
taxlaw-2813	380	6	government	government	NOUN
taxlaw-2813	380	7	revenues	revenue	NOUN
taxlaw-2813	380	8	were	be	AUX
taxlaw-2813	380	9	raised	raise	VERB
taxlaw-2813	380	10	after	after	ADP
taxlaw-2813	380	11	the	the	DET
taxlaw-2813	380	12	election	election	NOUN
taxlaw-2813	380	13	of	of	ADP
taxlaw-2813	380	14	woodrow	woodrow	PROPN
taxlaw-2813	380	15	wilson	wilson	PROPN
taxlaw-2813	380	16	as	as	ADP
taxlaw-2813	380	17	president	president	NOUN
taxlaw-2813	380	18	with	with	ADP
taxlaw-2813	380	19	the	the	DET
taxlaw-2813	380	20	sixteenth	sixteenth	ADJ
taxlaw-2813	380	21	amendment	amendment	NOUN
taxlaw-2813	380	22	in	in	ADP
taxlaw-2813	380	23	1913	1913	NUM
taxlaw-2813	380	24	,	,	PUNCT
taxlaw-2813	380	25	which	which	PRON
taxlaw-2813	380	26	allowed	allow	VERB
taxlaw-2813	380	27	for	for	ADP
taxlaw-2813	380	28	a	a	DET
taxlaw-2813	380	29	graduated	graduate	VERB
taxlaw-2813	380	30	income	income	NOUN
taxlaw-2813	380	31	tax	tax	NOUN
taxlaw-2813	380	32	.	.	PUNCT
taxlaw-2813	381	1	i	i	PRON
taxlaw-2813	381	2	d.	d.	PROPN
taxlaw-2813	381	3	at	at	ADP
taxlaw-2813	381	4	413	413	NUM
taxlaw-2813	381	5	.	.	PUNCT
taxlaw-2813	382	1	63	63	NUM
taxlaw-2813	382	2	for	for	ADP
taxlaw-2813	382	3	example	example	NOUN
taxlaw-2813	382	4	,	,	PUNCT
taxlaw-2813	382	5	retired	retired	ADJ
taxlaw-2813	382	6	british	british	ADJ
taxlaw-2813	382	7	military	military	ADJ
taxlaw-2813	382	8	officers	officer	NOUN
taxlaw-2813	382	9	moved	move	VERB
taxlaw-2813	382	10	to	to	ADP
taxlaw-2813	382	11	the	the	DET
taxlaw-2813	382	12	crown	crown	PROPN
taxlaw-2813	382	13	dependencies	dependencies	PROPN
taxlaw-2813	382	14	jersey	jersey	PROPN
taxlaw-2813	382	15	and	and	CCONJ
taxlaw-2813	382	16	guernsey	guernsey	PROPN
taxlaw-2813	382	17	after	after	ADP
taxlaw-2813	382	18	the	the	DET
taxlaw-2813	382	19	napoleonic	napoleonic	ADJ
taxlaw-2813	382	20	wars	war	NOUN
taxlaw-2813	382	21	in	in	ADP
taxlaw-2813	382	22	part	part	NOUN
taxlaw-2813	382	23	because	because	SCONJ
taxlaw-2813	382	24	lower	low	ADJ
taxlaw-2813	382	25	tariffs	tariff	NOUN
taxlaw-2813	382	26	on	on	ADP
taxlaw-2813	382	27	whiskey	whiskey	NOUN
taxlaw-2813	382	28	and	and	CCONJ
taxlaw-2813	382	29	tea	tea	NOUN
taxlaw-2813	382	30	lowered	lower	VERB
taxlaw-2813	382	31	the	the	DET
taxlaw-2813	382	32	cost	cost	NOUN
taxlaw-2813	382	33	of	of	ADP
taxlaw-2813	382	34	living	living	NOUN
taxlaw-2813	382	35	.	.	PUNCT
taxlaw-2813	383	1	an	an	DET
taxlaw-2813	383	2	estimated	estimate	VERB
taxlaw-2813	383	3	three	three	NUM
taxlaw-2813	383	4	thousand	thousand	NUM
taxlaw-2813	383	5	british	british	ADJ
taxlaw-2813	383	6	residents	resident	NOUN
taxlaw-2813	383	7	moved	move	VERB
taxlaw-2813	383	8	to	to	ADP
taxlaw-2813	383	9	the	the	DET
taxlaw-2813	383	10	islands	island	NOUN
taxlaw-2813	383	11	by	by	ADP
taxlaw-2813	383	12	1834	1834	NUM
taxlaw-2813	383	13	,	,	PUNCT
taxlaw-2813	383	14	three	three	NUM
taxlaw-2813	383	15	-	-	PUNCT
taxlaw-2813	383	16	quarters	quarter	NOUN
taxlaw-2813	383	17	of	of	ADP
taxlaw-2813	383	18	whom	whom	PRON
taxlaw-2813	383	19	were	be	AUX
taxlaw-2813	383	20	military	military	ADJ
taxlaw-2813	383	21	retirees	retiree	NOUN
taxlaw-2813	383	22	and	and	CCONJ
taxlaw-2813	383	23	their	their	PRON
taxlaw-2813	383	24	families	family	NOUN
taxlaw-2813	383	25	.	.	PUNCT
taxlaw-2813	384	1	see	see	VERB
taxlaw-2813	384	2	raoul	raoul	PROPN
taxlaw-2813	384	3	lemprière	lemprière	PROPN
taxlaw-2813	384	4	,	,	PUNCT
taxlaw-2813	384	5	history	history	NOUN
taxlaw-2813	384	6	of	of	ADP
taxlaw-2813	384	7	the	the	DET
taxlaw-2813	384	8	channel	channel	NOUN
taxlaw-2813	384	9	islands	island	VERB
taxlaw-2813	384	10	156	156	NUM
taxlaw-2813	384	11	(	(	PUNCT
taxlaw-2813	384	12	1974	1974	NUM
taxlaw-2813	384	13	)	)	PUNCT
taxlaw-2813	384	14	.	.	PUNCT
taxlaw-2813	385	1	the	the	DET
taxlaw-2813	385	2	first	first	ADJ
taxlaw-2813	385	3	double	double	ADJ
taxlaw-2813	385	4	-	-	PUNCT
taxlaw-2813	385	5	tax	tax	NOUN
taxlaw-2813	385	6	agreement	agreement	NOUN
taxlaw-2813	385	7	was	be	AUX
taxlaw-2813	385	8	that	that	PRON
taxlaw-2813	385	9	between	between	ADP
taxlaw-2813	385	10	prussia	prussia	PROPN
taxlaw-2813	385	11	and	and	CCONJ
taxlaw-2813	385	12	austria	austria	PROPN
taxlaw-2813	385	13	-	-	PUNCT
taxlaw-2813	385	14	hungary	hungary	PROPN
taxlaw-2813	385	15	in	in	ADP
taxlaw-2813	385	16	1899	1899	NUM
taxlaw-2813	385	17	.	.	PUNCT
taxlaw-2813	386	1	see	see	VERB
taxlaw-2813	386	2	rixen	rixen	NOUN
taxlaw-2813	386	3	,	,	PUNCT
taxlaw-2813	386	4	supra	supra	PROPN
taxlaw-2813	386	5	note	note	NOUN
taxlaw-2813	386	6	3	3	NUM
taxlaw-2813	386	7	,	,	PUNCT
taxlaw-2813	386	8	at	at	ADP
taxlaw-2813	386	9	87	87	NUM
taxlaw-2813	386	10	.	.	PUNCT
taxlaw-2813	387	1	2012	2012	NUM
taxlaw-2813	387	2	]	]	PUNCT
taxlaw-2813	388	1	cartelizing	cartelize	VERB
taxlaw-2813	388	2	taxes	taxis	NOUN
taxlaw-2813	388	3	17	17	NUM
taxlaw-2813	388	4	buying	buy	VERB
taxlaw-2813	388	5	it	it	PRON
taxlaw-2813	388	6	in	in	ADP
taxlaw-2813	388	7	a	a	DET
taxlaw-2813	388	8	low	low	ADJ
taxlaw-2813	388	9	tax	tax	NOUN
taxlaw-2813	388	10	one	one	NOUN
taxlaw-2813	388	11	(	(	PUNCT
taxlaw-2813	388	12	and	and	CCONJ
taxlaw-2813	388	13	,	,	PUNCT
taxlaw-2813	388	14	possibly	possibly	ADV
taxlaw-2813	388	15	,	,	PUNCT
taxlaw-2813	388	16	creating	create	VERB
taxlaw-2813	388	17	a	a	DET
taxlaw-2813	388	18	taxable	taxable	ADJ
taxlaw-2813	388	19	event	event	NOUN
taxlaw-2813	388	20	through	through	ADP
taxlaw-2813	388	21	the	the	DET
taxlaw-2813	388	22	sale	sale	NOUN
taxlaw-2813	388	23	)	)	PUNCT
taxlaw-2813	388	24	.	.	PUNCT
taxlaw-2813	389	1	as	as	ADP
taxlaw-2813	389	2	a	a	DET
taxlaw-2813	389	3	result	result	NOUN
taxlaw-2813	389	4	,	,	PUNCT
taxlaw-2813	389	5	in	in	ADP
taxlaw-2813	389	6	a	a	DET
taxlaw-2813	389	7	world	world	NOUN
taxlaw-2813	389	8	dominated	dominate	VERB
taxlaw-2813	389	9	by	by	ADP
taxlaw-2813	389	10	indirect	indirect	ADJ
taxlaw-2813	389	11	taxation	taxation	NOUN
taxlaw-2813	389	12	,	,	PUNCT
taxlaw-2813	389	13	all	all	DET
taxlaw-2813	389	14	individuals	individual	NOUN
taxlaw-2813	389	15	and	and	CCONJ
taxlaw-2813	389	16	businesses	business	NOUN
taxlaw-2813	389	17	operating	operate	VERB
taxlaw-2813	389	18	within	within	ADP
taxlaw-2813	389	19	any	any	DET
taxlaw-2813	389	20	particular	particular	ADJ
taxlaw-2813	389	21	state	state	NOUN
taxlaw-2813	389	22	generally	generally	ADV
taxlaw-2813	389	23	faced	face	VERB
taxlaw-2813	389	24	equivalent	equivalent	ADJ
taxlaw-2813	389	25	tax	tax	NOUN
taxlaw-2813	389	26	environments	environment	NOUN
taxlaw-2813	389	27	within	within	ADP
taxlaw-2813	389	28	that	that	PRON
taxlaw-2813	389	29	jurisdiction;64	jurisdiction;64	VERB
taxlaw-2813	389	30	the	the	DET
taxlaw-2813	389	31	existence	existence	NOUN
taxlaw-2813	389	32	of	of	ADP
taxlaw-2813	389	33	differences	difference	NOUN
taxlaw-2813	389	34	in	in	ADP
taxlaw-2813	389	35	national	national	ADJ
taxlaw-2813	389	36	tax	tax	NOUN
taxlaw-2813	389	37	regimes	regime	NOUN
taxlaw-2813	389	38	had	have	VERB
taxlaw-2813	389	39	relatively	relatively	ADV
taxlaw-2813	389	40	little	little	ADJ
taxlaw-2813	389	41	impact	impact	NOUN
taxlaw-2813	389	42	on	on	ADP
taxlaw-2813	389	43	the	the	DET
taxlaw-2813	389	44	cost	cost	NOUN
taxlaw-2813	389	45	of	of	ADP
taxlaw-2813	389	46	doing	do	VERB
taxlaw-2813	389	47	business	business	NOUN
taxlaw-2813	389	48	internationally.65	internationally.65	PROPN
taxlaw-2813	389	49	before	before	ADP
taxlaw-2813	389	50	the	the	DET
taxlaw-2813	389	51	introduction	introduction	NOUN
taxlaw-2813	389	52	of	of	ADP
taxlaw-2813	389	53	the	the	DET
taxlaw-2813	389	54	income	income	NOUN
taxlaw-2813	389	55	tax	tax	NOUN
taxlaw-2813	389	56	,	,	PUNCT
taxlaw-2813	389	57	international	international	ADJ
taxlaw-2813	389	58	tax	tax	NOUN
taxlaw-2813	389	59	issues	issue	NOUN
taxlaw-2813	389	60	were	be	AUX
taxlaw-2813	389	61	few	few	ADJ
taxlaw-2813	389	62	and	and	CCONJ
taxlaw-2813	389	63	far	far	ADV
taxlaw-2813	389	64	between	between	ADP
taxlaw-2813	389	65	.	.	PUNCT
taxlaw-2813	390	1	agreements	agreement	NOUN
taxlaw-2813	390	2	on	on	ADP
taxlaw-2813	390	3	taxation	taxation	NOUN
taxlaw-2813	390	4	between	between	ADP
taxlaw-2813	390	5	nations	nation	NOUN
taxlaw-2813	390	6	were	be	AUX
taxlaw-2813	390	7	mostly	mostly	ADV
taxlaw-2813	390	8	limited	limit	VERB
taxlaw-2813	390	9	to	to	ADP
taxlaw-2813	390	10	dealing	deal	VERB
taxlaw-2813	390	11	with	with	ADP
taxlaw-2813	390	12	the	the	DET
taxlaw-2813	390	13	taxation	taxation	NOUN
taxlaw-2813	390	14	of	of	ADP
taxlaw-2813	390	15	railway	railway	NOUN
taxlaw-2813	390	16	companies	company	NOUN
taxlaw-2813	390	17	,	,	PUNCT
taxlaw-2813	390	18	inheritances	inheritance	NOUN
taxlaw-2813	390	19	,	,	PUNCT
taxlaw-2813	390	20	and	and	CCONJ
taxlaw-2813	390	21	international	international	ADJ
taxlaw-2813	390	22	salesmen.66	salesmen.66	NOUN
taxlaw-2813	390	23	not	not	PART
taxlaw-2813	390	24	until	until	SCONJ
taxlaw-2813	390	25	governments	government	NOUN
taxlaw-2813	390	26	began	begin	VERB
taxlaw-2813	390	27	to	to	PART
taxlaw-2813	390	28	impose	impose	VERB
taxlaw-2813	390	29	direct	direct	ADJ
taxlaw-2813	390	30	taxes	taxis	NOUN
taxlaw-2813	390	31	on	on	ADP
taxlaw-2813	390	32	larger	large	ADJ
taxlaw-2813	390	33	numbers	number	NOUN
taxlaw-2813	390	34	of	of	ADP
taxlaw-2813	390	35	individuals	individual	NOUN
taxlaw-2813	390	36	and	and	CCONJ
taxlaw-2813	390	37	businesses	business	NOUN
taxlaw-2813	390	38	during	during	ADP
taxlaw-2813	390	39	the	the	DET
taxlaw-2813	390	40	twentieth	twentieth	ADJ
taxlaw-2813	390	41	century	century	NOUN
taxlaw-2813	390	42	did	do	AUX
taxlaw-2813	390	43	the	the	DET
taxlaw-2813	390	44	problems	problem	NOUN
taxlaw-2813	390	45	posed	pose	VERB
taxlaw-2813	390	46	by	by	ADP
taxlaw-2813	390	47	differences	difference	NOUN
taxlaw-2813	390	48	begin	begin	VERB
taxlaw-2813	390	49	to	to	PART
taxlaw-2813	390	50	become	become	VERB
taxlaw-2813	390	51	more	more	ADV
taxlaw-2813	390	52	widespread.67	widespread.67	NOUN
taxlaw-2813	390	53	by	by	ADP
taxlaw-2813	390	54	1919	1919	NUM
taxlaw-2813	390	55	,	,	PUNCT
taxlaw-2813	390	56	the	the	DET
taxlaw-2813	390	57	international	international	ADJ
taxlaw-2813	390	58	chamber	chamber	PROPN
taxlaw-2813	390	59	of	of	ADP
taxlaw-2813	390	60	commerce	commerce	PROPN
taxlaw-2813	390	61	(	(	PUNCT
taxlaw-2813	390	62	icc	icc	PROPN
taxlaw-2813	390	63	)	)	PUNCT
taxlaw-2813	390	64	had	have	AUX
taxlaw-2813	390	65	formed	form	VERB
taxlaw-2813	390	66	a	a	DET
taxlaw-2813	390	67	committee	committee	NOUN
taxlaw-2813	390	68	on	on	ADP
taxlaw-2813	390	69	double	double	ADJ
taxlaw-2813	390	70	taxation	taxation	NOUN
taxlaw-2813	390	71	,	,	PUNCT
taxlaw-2813	390	72	which	which	PRON
taxlaw-2813	390	73	called	call	VERB
taxlaw-2813	390	74	for	for	ADP
taxlaw-2813	390	75	a	a	DET
taxlaw-2813	390	76	multilateral	multilateral	ADJ
taxlaw-2813	390	77	solution	solution	NOUN
taxlaw-2813	390	78	to	to	ADP
taxlaw-2813	390	79	the	the	DET
taxlaw-2813	390	80	problem	problem	NOUN
taxlaw-2813	390	81	and	and	CCONJ
taxlaw-2813	390	82	urged	urge	VERB
taxlaw-2813	390	83	the	the	DET
taxlaw-2813	390	84	newly	newly	ADV
taxlaw-2813	390	85	formed	form	VERB
taxlaw-2813	390	86	league	league	NOUN
taxlaw-2813	390	87	of	of	ADP
taxlaw-2813	390	88	nations	nation	NOUN
taxlaw-2813	390	89	to	to	PART
taxlaw-2813	390	90	eradicate	eradicate	VERB
taxlaw-2813	390	91	the	the	DET
taxlaw-2813	390	92	“	"	PUNCT
taxlaw-2813	390	93	evils	evil	NOUN
taxlaw-2813	390	94	of	of	ADP
taxlaw-2813	390	95	double	double	ADJ
taxlaw-2813	390	96	taxation	taxation	NOUN
taxlaw-2813	390	97	.	.	PUNCT
taxlaw-2813	391	1	”68	”68	NOUN
taxlaw-2813	391	2	the	the	DET
taxlaw-2813	391	3	topic	topic	NOUN
taxlaw-2813	391	4	was	be	AUX
taxlaw-2813	391	5	important	important	ADJ
taxlaw-2813	391	6	enough	enough	ADV
taxlaw-2813	391	7	to	to	PART
taxlaw-2813	391	8	be	be	AUX
taxlaw-2813	391	9	discussed	discuss	VERB
taxlaw-2813	391	10	at	at	ADP
taxlaw-2813	391	11	the	the	DET
taxlaw-2813	391	12	1922	1922	NUM
taxlaw-2813	391	13	international	international	ADJ
taxlaw-2813	391	14	economic	economic	ADJ
taxlaw-2813	391	15	conference	conference	NOUN
taxlaw-2813	391	16	in	in	ADP
taxlaw-2813	391	17	genoa	genoa	PROPN
taxlaw-2813	391	18	,	,	PUNCT
taxlaw-2813	391	19	which	which	PRON
taxlaw-2813	391	20	unsuccessfully	unsuccessfully	ADV
taxlaw-2813	391	21	wrestled	wrestle	VERB
taxlaw-2813	391	22	with	with	ADP
taxlaw-2813	391	23	post	post	ADJ
taxlaw-2813	391	24	-	-	ADJ
taxlaw-2813	391	25	world	world	ADJ
taxlaw-2813	391	26	war	war	NOUN
taxlaw-2813	391	27	i	i	PRON
taxlaw-2813	391	28	international	international	ADJ
taxlaw-2813	391	29	economic	economic	ADJ
taxlaw-2813	391	30	issues.69	issues.69	NOUN
taxlaw-2813	391	31	even	even	ADV
taxlaw-2813	391	32	under	under	ADP
taxlaw-2813	391	33	the	the	DET
taxlaw-2813	391	34	relatively	relatively	ADV
taxlaw-2813	391	35	simple	simple	ADJ
taxlaw-2813	391	36	systems	system	NOUN
taxlaw-2813	391	37	of	of	ADP
taxlaw-2813	391	38	direct	direct	ADJ
taxlaw-2813	391	39	taxation	taxation	NOUN
taxlaw-2813	391	40	in	in	ADP
taxlaw-2813	391	41	use	use	NOUN
taxlaw-2813	391	42	during	during	ADP
taxlaw-2813	391	43	the	the	DET
taxlaw-2813	391	44	twentieth	twentieth	ADJ
taxlaw-2813	391	45	century	century	NOUN
taxlaw-2813	391	46	prior	prior	ADV
taxlaw-2813	391	47	to	to	ADP
taxlaw-2813	391	48	world	world	PROPN
taxlaw-2813	391	49	war	war	PROPN
taxlaw-2813	391	50	ii	ii	PROPN
taxlaw-2813	391	51	,	,	PUNCT
taxlaw-2813	391	52	the	the	DET
taxlaw-2813	391	53	problems	problem	NOUN
taxlaw-2813	391	54	posed	pose	VERB
taxlaw-2813	391	55	by	by	ADP
taxlaw-2813	391	56	differences	difference	NOUN
taxlaw-2813	391	57	among	among	ADP
taxlaw-2813	391	58	tax	tax	NOUN
taxlaw-2813	391	59	systems	system	NOUN
taxlaw-2813	391	60	were	be	AUX
taxlaw-2813	391	61	substantial	substantial	ADJ
taxlaw-2813	391	62	enough	enough	ADV
taxlaw-2813	391	63	that	that	SCONJ
taxlaw-2813	391	64	the	the	DET
taxlaw-2813	391	65	league	league	NOUN
taxlaw-2813	391	66	formed	form	VERB
taxlaw-2813	391	67	a	a	DET
taxlaw-2813	391	68	committee	committee	NOUN
taxlaw-2813	391	69	to	to	PART
taxlaw-2813	391	70	examine	examine	VERB
taxlaw-2813	391	71	the	the	DET
taxlaw-2813	391	72	problem	problem	NOUN
taxlaw-2813	391	73	.	.	PUNCT
taxlaw-2813	392	1	it	it	PRON
taxlaw-2813	392	2	is	be	AUX
taxlaw-2813	392	3	a	a	DET
taxlaw-2813	392	4	testament	testament	NOUN
taxlaw-2813	392	5	to	to	ADP
taxlaw-2813	392	6	the	the	DET
taxlaw-2813	392	7	complexity	complexity	NOUN
taxlaw-2813	392	8	of	of	ADP
taxlaw-2813	392	9	the	the	DET
taxlaw-2813	392	10	problems	problem	NOUN
taxlaw-2813	392	11	posed	pose	VERB
taxlaw-2813	392	12	by	by	ADP
taxlaw-2813	392	13	even	even	ADV
taxlaw-2813	392	14	these	these	DET
taxlaw-2813	392	15	relatively	relatively	ADV
taxlaw-2813	392	16	simple	simple	ADJ
taxlaw-2813	392	17	tax	tax	NOUN
taxlaw-2813	392	18	systems	system	NOUN
taxlaw-2813	392	19	that	that	PRON
taxlaw-2813	392	20	the	the	DET
taxlaw-2813	392	21	league	league	PROPN
taxlaw-2813	392	22	committee	committee	NOUN
taxlaw-2813	392	23	abandoned	abandon	VERB
taxlaw-2813	392	24	its	its	PRON
taxlaw-2813	392	25	efforts	effort	NOUN
taxlaw-2813	392	26	in	in	ADP
taxlaw-2813	392	27	1927	1927	NUM
taxlaw-2813	392	28	.	.	PUNCT
taxlaw-2813	393	1	they	they	PRON
taxlaw-2813	393	2	found	find	VERB
taxlaw-2813	393	3	that	that	SCONJ
taxlaw-2813	393	4	“	"	PUNCT
taxlaw-2813	393	5	[	[	X
taxlaw-2813	393	6	i]n	i]n	VERB
taxlaw-2813	393	7	the	the	DET
taxlaw-2813	393	8	matter	matter	NOUN
taxlaw-2813	393	9	of	of	ADP
taxlaw-2813	393	10	double	double	ADJ
taxlaw-2813	393	11	taxation	taxation	NOUN
taxlaw-2813	393	12	in	in	ADP
taxlaw-2813	393	13	particular	particular	ADJ
taxlaw-2813	393	14	,	,	PUNCT
taxlaw-2813	393	15	the	the	DET
taxlaw-2813	393	16	fiscal	fiscal	ADJ
taxlaw-2813	393	17	systems	system	NOUN
taxlaw-2813	393	18	of	of	ADP
taxlaw-2813	393	19	various	various	ADJ
taxlaw-2813	393	20	countries	country	NOUN
taxlaw-2813	393	21	are	be	AUX
taxlaw-2813	393	22	so	so	ADV
taxlaw-2813	393	23	fundamentally	fundamentally	ADV
taxlaw-2813	393	24	different	different	ADJ
taxlaw-2813	393	25	that	that	SCONJ
taxlaw-2813	393	26	it	it	PRON
taxlaw-2813	393	27	seems	seem	VERB
taxlaw-2813	393	28	at	at	ADP
taxlaw-2813	393	29	present	present	ADJ
taxlaw-2813	393	30	practically	practically	ADV
taxlaw-2813	393	31	impossible	impossible	ADJ
taxlaw-2813	393	32	to	to	PART
taxlaw-2813	393	33	draft	draft	VERB
taxlaw-2813	393	34	a	a	DET
taxlaw-2813	393	35	collective	collective	ADJ
taxlaw-2813	393	36	convention	convention	NOUN
taxlaw-2813	393	37	,	,	PUNCT
taxlaw-2813	393	38	unless	unless	SCONJ
taxlaw-2813	393	39	it	it	PRON
taxlaw-2813	393	40	were	be	AUX
taxlaw-2813	393	41	worded	word	VERB
taxlaw-2813	393	42	in	in	ADP
taxlaw-2813	393	43	such	such	ADJ
taxlaw-2813	393	44	general	general	ADJ
taxlaw-2813	393	45	terms	term	NOUN
taxlaw-2813	393	46	as	as	SCONJ
taxlaw-2813	393	47	to	to	PART
taxlaw-2813	393	48	be	be	AUX
taxlaw-2813	393	49	of	of	ADP
taxlaw-2813	393	50	no	no	DET
taxlaw-2813	393	51	practical	practical	ADJ
taxlaw-2813	393	52	value	value	NOUN
taxlaw-2813	393	53	.	.	PUNCT
taxlaw-2813	393	54	”70	”70	PUNCT
taxlaw-2813	394	1	a	a	DET
taxlaw-2813	394	2	1928	1928	NUM
taxlaw-2813	394	3	league	league	NOUN
taxlaw-2813	394	4	conference	conference	NOUN
taxlaw-2813	394	5	did	do	AUX
taxlaw-2813	394	6	provide	provide	VERB
taxlaw-2813	394	7	three	three	NUM
taxlaw-2813	394	8	versions	version	NOUN
taxlaw-2813	394	9	of	of	ADP
taxlaw-2813	394	10	a	a	DET
taxlaw-2813	394	11	model	model	NOUN
taxlaw-2813	394	12	convention	convention	NOUN
taxlaw-2813	394	13	on	on	ADP
taxlaw-2813	394	14	double	double	ADJ
taxlaw-2813	394	15	taxation	taxation	NOUN
taxlaw-2813	394	16	,	,	PUNCT
taxlaw-2813	394	17	although	although	SCONJ
taxlaw-2813	394	18	these	these	PRON
taxlaw-2813	394	19	still	still	ADV
taxlaw-2813	394	20	left	leave	VERB
taxlaw-2813	394	21	many	many	ADJ
taxlaw-2813	394	22	details	detail	NOUN
taxlaw-2813	394	23	for	for	ADP
taxlaw-2813	394	24	bilateral	bilateral	ADJ
taxlaw-2813	394	25	negotiations	negotiation	NOUN
taxlaw-2813	394	26	.	.	PUNCT
taxlaw-2813	395	1	the	the	DET
taxlaw-2813	395	2	conference	conference	NOUN
taxlaw-2813	395	3	also	also	ADV
taxlaw-2813	395	4	created	create	VERB
taxlaw-2813	395	5	a	a	DET
taxlaw-2813	395	6	permanent	permanent	ADJ
taxlaw-2813	395	7	fiscal	fiscal	ADJ
taxlaw-2813	395	8	committee	committee	NOUN
taxlaw-2813	395	9	to	to	PART
taxlaw-2813	395	10	address	address	VERB
taxlaw-2813	395	11	tax	tax	NOUN
taxlaw-2813	395	12	64	64	NUM
taxlaw-2813	395	13	a	a	DET
taxlaw-2813	395	14	firm	firm	ADJ
taxlaw-2813	395	15	importing	import	VERB
taxlaw-2813	395	16	material	material	NOUN
taxlaw-2813	395	17	from	from	ADP
taxlaw-2813	395	18	its	its	PRON
taxlaw-2813	395	19	operations	operation	NOUN
taxlaw-2813	395	20	elsewhere	elsewhere	ADV
taxlaw-2813	395	21	would	would	AUX
taxlaw-2813	395	22	,	,	PUNCT
taxlaw-2813	395	23	of	of	ADP
taxlaw-2813	395	24	course	course	NOUN
taxlaw-2813	395	25	,	,	PUNCT
taxlaw-2813	395	26	be	be	AUX
taxlaw-2813	395	27	charged	charge	VERB
taxlaw-2813	395	28	duties	duty	NOUN
taxlaw-2813	395	29	on	on	ADP
taxlaw-2813	395	30	the	the	DET
taxlaw-2813	395	31	imports	import	NOUN
taxlaw-2813	395	32	,	,	PUNCT
taxlaw-2813	395	33	while	while	SCONJ
taxlaw-2813	395	34	a	a	DET
taxlaw-2813	395	35	firm	firm	NOUN
taxlaw-2813	395	36	making	make	VERB
taxlaw-2813	395	37	the	the	DET
taxlaw-2813	395	38	same	same	ADJ
taxlaw-2813	395	39	materials	material	NOUN
taxlaw-2813	395	40	locally	locally	ADV
taxlaw-2813	395	41	would	would	AUX
taxlaw-2813	395	42	not	not	PART
taxlaw-2813	395	43	.	.	PUNCT
taxlaw-2813	396	1	but	but	CCONJ
taxlaw-2813	396	2	the	the	DET
taxlaw-2813	396	3	international	international	ADJ
taxlaw-2813	396	4	and	and	CCONJ
taxlaw-2813	396	5	national	national	ADJ
taxlaw-2813	396	6	firms	firm	NOUN
taxlaw-2813	396	7	faced	face	VERB
taxlaw-2813	396	8	equivalent	equivalent	ADJ
taxlaw-2813	396	9	tax	tax	NOUN
taxlaw-2813	396	10	situations	situation	NOUN
taxlaw-2813	396	11	with	with	ADP
taxlaw-2813	396	12	respect	respect	NOUN
taxlaw-2813	396	13	to	to	ADP
taxlaw-2813	396	14	the	the	DET
taxlaw-2813	396	15	decision	decision	NOUN
taxlaw-2813	396	16	of	of	ADP
taxlaw-2813	396	17	whether	whether	SCONJ
taxlaw-2813	396	18	to	to	PART
taxlaw-2813	396	19	source	source	VERB
taxlaw-2813	396	20	domestically	domestically	ADV
taxlaw-2813	396	21	or	or	CCONJ
taxlaw-2813	396	22	internationally	internationally	ADV
taxlaw-2813	396	23	.	.	PUNCT
taxlaw-2813	397	1	65	65	NUM
taxlaw-2813	397	2	tax	tax	NOUN
taxlaw-2813	397	3	rates	rate	NOUN
taxlaw-2813	397	4	,	,	PUNCT
taxlaw-2813	397	5	however	however	ADV
taxlaw-2813	397	6	varied	varied	ADJ
taxlaw-2813	397	7	,	,	PUNCT
taxlaw-2813	397	8	could	could	AUX
taxlaw-2813	397	9	not	not	PART
taxlaw-2813	397	10	have	have	VERB
taxlaw-2813	397	11	skewed	skewed	ADJ
taxlaw-2813	397	12	choices	choice	NOUN
taxlaw-2813	397	13	of	of	ADP
taxlaw-2813	397	14	business	business	NOUN
taxlaw-2813	397	15	location	location	NOUN
taxlaw-2813	397	16	much	much	ADV
taxlaw-2813	397	17	.	.	PUNCT
taxlaw-2813	398	1	corporate	corporate	ADJ
taxlaw-2813	398	2	income	income	NOUN
taxlaw-2813	398	3	tax	tax	NOUN
taxlaw-2813	398	4	in	in	ADP
taxlaw-2813	398	5	the	the	DET
taxlaw-2813	398	6	united	united	PROPN
taxlaw-2813	398	7	states	states	PROPN
taxlaw-2813	398	8	was	be	AUX
taxlaw-2813	398	9	introduced	introduce	VERB
taxlaw-2813	398	10	in	in	ADP
taxlaw-2813	398	11	1909	1909	NUM
taxlaw-2813	398	12	,	,	PUNCT
taxlaw-2813	398	13	and	and	CCONJ
taxlaw-2813	398	14	then	then	ADV
taxlaw-2813	398	15	at	at	ADP
taxlaw-2813	398	16	only	only	ADV
taxlaw-2813	398	17	one	one	NUM
taxlaw-2813	398	18	percent	percent	NOUN
taxlaw-2813	398	19	.	.	PUNCT
taxlaw-2813	399	1	see	see	VERB
taxlaw-2813	399	2	webber	webber	PROPN
taxlaw-2813	399	3	&	&	CCONJ
taxlaw-2813	399	4	wildavsky	wildavsky	PROPN
taxlaw-2813	399	5	,	,	PUNCT
taxlaw-2813	399	6	supra	supra	PROPN
taxlaw-2813	399	7	note	note	PROPN
taxlaw-2813	399	8	62	62	NUM
taxlaw-2813	399	9	,	,	PUNCT
taxlaw-2813	399	10	at	at	ADP
taxlaw-2813	399	11	523	523	NUM
taxlaw-2813	399	12	.	.	PUNCT
taxlaw-2813	400	1	in	in	ADP
taxlaw-2813	400	2	both	both	CCONJ
taxlaw-2813	400	3	england	england	PROPN
taxlaw-2813	400	4	and	and	CCONJ
taxlaw-2813	400	5	the	the	DET
taxlaw-2813	400	6	united	united	PROPN
taxlaw-2813	400	7	states	states	PROPN
taxlaw-2813	400	8	,	,	PUNCT
taxlaw-2813	400	9	however	however	ADV
taxlaw-2813	400	10	,	,	PUNCT
taxlaw-2813	400	11	the	the	DET
taxlaw-2813	400	12	income	income	NOUN
taxlaw-2813	400	13	tax	tax	NOUN
taxlaw-2813	400	14	was	be	AUX
taxlaw-2813	400	15	as	as	ADV
taxlaw-2813	400	16	high	high	ADJ
taxlaw-2813	400	17	as	as	ADP
taxlaw-2813	400	18	ten	ten	NUM
taxlaw-2813	400	19	percent	percent	NOUN
taxlaw-2813	400	20	in	in	ADP
taxlaw-2813	400	21	some	some	DET
taxlaw-2813	400	22	areas	area	NOUN
taxlaw-2813	400	23	and	and	CCONJ
taxlaw-2813	400	24	in	in	ADP
taxlaw-2813	400	25	certain	certain	ADJ
taxlaw-2813	400	26	years	year	NOUN
taxlaw-2813	400	27	.	.	PUNCT
taxlaw-2813	401	1	i	i	PRON
taxlaw-2813	401	2	d.	d.	PROPN
taxlaw-2813	401	3	at	at	ADP
taxlaw-2813	401	4	344	344	NUM
taxlaw-2813	401	5	.	.	PUNCT
taxlaw-2813	401	6	66	66	NUM
taxlaw-2813	401	7	rixen	rixen	NOUN
taxlaw-2813	401	8	,	,	PUNCT
taxlaw-2813	401	9	supra	supra	PROPN
taxlaw-2813	401	10	note	note	NOUN
taxlaw-2813	401	11	3	3	NUM
taxlaw-2813	401	12	,	,	PUNCT
taxlaw-2813	401	13	at	at	ADP
taxlaw-2813	401	14	87	87	NUM
taxlaw-2813	401	15	.	.	PUNCT
taxlaw-2813	402	1	67	67	NUM
taxlaw-2813	402	2	governments	government	NOUN
taxlaw-2813	402	3	may	may	AUX
taxlaw-2813	402	4	have	have	AUX
taxlaw-2813	402	5	been	be	AUX
taxlaw-2813	402	6	motivated	motivate	VERB
taxlaw-2813	402	7	to	to	PART
taxlaw-2813	402	8	address	address	VERB
taxlaw-2813	402	9	the	the	DET
taxlaw-2813	402	10	problem	problem	NOUN
taxlaw-2813	402	11	because	because	SCONJ
taxlaw-2813	402	12	among	among	ADP
taxlaw-2813	402	13	the	the	DET
taxlaw-2813	402	14	first	first	ADJ
taxlaw-2813	402	15	to	to	PART
taxlaw-2813	402	16	complain	complain	VERB
taxlaw-2813	402	17	about	about	ADP
taxlaw-2813	402	18	double	double	ADJ
taxlaw-2813	402	19	income	income	NOUN
taxlaw-2813	402	20	taxation	taxation	NOUN
taxlaw-2813	402	21	were	be	AUX
taxlaw-2813	402	22	diplomats	diplomat	NOUN
taxlaw-2813	402	23	taxed	tax	VERB
taxlaw-2813	402	24	by	by	ADP
taxlaw-2813	402	25	both	both	CCONJ
taxlaw-2813	402	26	their	their	PRON
taxlaw-2813	402	27	home	home	NOUN
taxlaw-2813	402	28	countries	country	NOUN
taxlaw-2813	402	29	and	and	CCONJ
taxlaw-2813	402	30	their	their	PRON
taxlaw-2813	402	31	countries	country	NOUN
taxlaw-2813	402	32	of	of	ADP
taxlaw-2813	402	33	residence	residence	NOUN
taxlaw-2813	402	34	.	.	PUNCT
taxlaw-2813	403	1	see	see	VERB
taxlaw-2813	403	2	claudio	claudio	PROPN
taxlaw-2813	403	3	m.	m.	NOUN
taxlaw-2813	403	4	radaelli	radaelli	PROPN
taxlaw-2813	403	5	&	&	CCONJ
taxlaw-2813	403	6	ulrike	ulrike	PROPN
taxlaw-2813	403	7	s.	s.	PROPN
taxlaw-2813	403	8	kraemer	kraemer	PROPN
taxlaw-2813	403	9	,	,	PUNCT
taxlaw-2813	403	10	the	the	DET
taxlaw-2813	403	11	rise	rise	NOUN
taxlaw-2813	403	12	and	and	CCONJ
taxlaw-2813	403	13	fall	fall	NOUN
taxlaw-2813	403	14	of	of	ADP
taxlaw-2813	403	15	governance	governance	NOUN
taxlaw-2813	403	16	's	's	PART
taxlaw-2813	403	17	legitimacy	legitimacy	NOUN
taxlaw-2813	403	18	:	:	PUNCT
taxlaw-2813	403	19	the	the	DET
taxlaw-2813	403	20	case	case	NOUN
taxlaw-2813	403	21	of	of	ADP
taxlaw-2813	403	22	international	international	ADJ
taxlaw-2813	403	23	direct	direct	ADJ
taxlaw-2813	403	24	taxation	taxation	NOUN
taxlaw-2813	403	25	(	(	PUNCT
taxlaw-2813	403	26	jan	jan	PROPN
taxlaw-2813	403	27	.	.	PROPN
taxlaw-2813	403	28	28	28	NUM
taxlaw-2813	403	29	,	,	PUNCT
taxlaw-2813	403	30	2005	2005	NUM
taxlaw-2813	403	31	)	)	PUNCT
taxlaw-2813	403	32	(	(	PUNCT
taxlaw-2813	403	33	unpublished	unpublished	ADJ
taxlaw-2813	403	34	manuscript	manuscript	NOUN
taxlaw-2813	403	35	)	)	PUNCT
taxlaw-2813	403	36	,	,	PUNCT
taxlaw-2813	403	37	available	available	ADJ
taxlaw-2813	403	38	at	at	ADP
taxlaw-2813	403	39	https://eric.exeter.ac.uk/repository/bitstream/handle/10036/23834/radaelliinformalgovernance.pdf	https://eric.exeter.ac.uk/repository/bitstream/handle/10036/23834/radaelliinformalgovernance.pdf	PROPN
taxlaw-2813	403	40	(	(	PUNCT
taxlaw-2813	403	41	last	last	ADV
taxlaw-2813	403	42	visited	visit	VERB
taxlaw-2813	403	43	nov	nov	PROPN
taxlaw-2813	403	44	.	.	PROPN
taxlaw-2813	403	45	4	4	NUM
taxlaw-2813	403	46	,	,	PUNCT
taxlaw-2813	403	47	2012	2012	NUM
taxlaw-2813	403	48	)	)	PUNCT
taxlaw-2813	403	49	.	.	PUNCT
taxlaw-2813	404	1	deneault	deneault	PROPN
taxlaw-2813	404	2	argues	argue	VERB
taxlaw-2813	404	3	that	that	SCONJ
taxlaw-2813	404	4	the	the	DET
taxlaw-2813	404	5	league	league	NOUN
taxlaw-2813	404	6	entered	enter	VERB
taxlaw-2813	404	7	into	into	ADP
taxlaw-2813	404	8	drafting	draft	VERB
taxlaw-2813	404	9	double	double	ADJ
taxlaw-2813	404	10	taxation	taxation	NOUN
taxlaw-2813	404	11	agreements	agreement	NOUN
taxlaw-2813	404	12	formally	formally	ADV
taxlaw-2813	404	13	designed	design	VERB
taxlaw-2813	404	14	to	to	PART
taxlaw-2813	404	15	avoid	avoid	VERB
taxlaw-2813	404	16	taxing	tax	VERB
taxlaw-2813	404	17	the	the	DET
taxlaw-2813	404	18	same	same	ADJ
taxlaw-2813	404	19	sum	sum	NOUN
taxlaw-2813	404	20	twice	twice	ADV
taxlaw-2813	404	21	to	to	PART
taxlaw-2813	404	22	—	—	PUNCT
taxlaw-2813	404	23	in	in	ADP
taxlaw-2813	404	24	practice	practice	NOUN
taxlaw-2813	404	25	—	—	PUNCT
taxlaw-2813	404	26	allow	allow	VERB
taxlaw-2813	404	27	companies	company	NOUN
taxlaw-2813	404	28	“	"	PUNCT
taxlaw-2813	404	29	to	to	PART
taxlaw-2813	404	30	avoid	avoid	VERB
taxlaw-2813	404	31	paying	pay	VERB
taxlaw-2813	404	32	taxes	taxis	NOUN
taxlaw-2813	404	33	.	.	PUNCT
taxlaw-2813	404	34	”	"	PUNCT
taxlaw-2813	405	1	deneault	deneault	NOUN
taxlaw-2813	405	2	,	,	PUNCT
taxlaw-2813	405	3	supra	supra	PROPN
taxlaw-2813	405	4	note	note	NOUN
taxlaw-2813	405	5	23	23	NUM
taxlaw-2813	405	6	,	,	PUNCT
taxlaw-2813	405	7	at	at	ADP
taxlaw-2813	405	8	29	29	NUM
taxlaw-2813	405	9	.	.	PUNCT
taxlaw-2813	406	1	68	68	NUM
taxlaw-2813	406	2	see	see	VERB
taxlaw-2813	406	3	rixen	rixen	NOUN
taxlaw-2813	406	4	,	,	PUNCT
taxlaw-2813	406	5	supra	supra	PROPN
taxlaw-2813	406	6	note	note	NOUN
taxlaw-2813	406	7	3	3	NUM
taxlaw-2813	406	8	,	,	PUNCT
taxlaw-2813	406	9	at	at	ADP
taxlaw-2813	406	10	88	88	NUM
taxlaw-2813	406	11	.	.	PUNCT
taxlaw-2813	407	1	69	69	NUM
taxlaw-2813	407	2	a.m.	a.m.	NOUN
taxlaw-2813	407	3	endres	endres	PROPN
taxlaw-2813	407	4	&	&	CCONJ
taxlaw-2813	407	5	grant	grant	PROPN
taxlaw-2813	407	6	a.	a.	PROPN
taxlaw-2813	407	7	fleming	fleming	PROPN
taxlaw-2813	407	8	,	,	PUNCT
taxlaw-2813	407	9	international	international	ADJ
taxlaw-2813	407	10	organizations	organization	NOUN
taxlaw-2813	407	11	and	and	CCONJ
taxlaw-2813	407	12	the	the	DET
taxlaw-2813	407	13	analysis	analysis	NOUN
taxlaw-2813	407	14	of	of	ADP
taxlaw-2813	407	15	economic	economic	ADJ
taxlaw-2813	407	16	policy	policy	NOUN
taxlaw-2813	407	17	,	,	PUNCT
taxlaw-2813	407	18	1919–1950	1919–1950	NUM
taxlaw-2813	407	19	,	,	PUNCT
taxlaw-2813	407	20	at	at	ADP
taxlaw-2813	407	21	58	58	NUM
taxlaw-2813	407	22	(	(	PUNCT
taxlaw-2813	407	23	1998	1998	NUM
taxlaw-2813	407	24	)	)	PUNCT
taxlaw-2813	407	25	;	;	PUNCT
taxlaw-2813	407	26	comm	comm	NOUN
taxlaw-2813	407	27	.	.	PUNCT
taxlaw-2813	408	1	of	of	ADP
taxlaw-2813	408	2	technical	technical	ADJ
taxlaw-2813	408	3	experts	expert	NOUN
taxlaw-2813	408	4	on	on	ADP
taxlaw-2813	408	5	double	double	ADJ
taxlaw-2813	408	6	taxation	taxation	NOUN
taxlaw-2813	408	7	and	and	CCONJ
taxlaw-2813	408	8	tax	tax	NOUN
taxlaw-2813	408	9	evasion	evasion	NOUN
taxlaw-2813	408	10	,	,	PUNCT
taxlaw-2813	408	11	double	double	ADJ
taxlaw-2813	408	12	taxation	taxation	NOUN
taxlaw-2813	408	13	and	and	CCONJ
taxlaw-2813	408	14	tax	tax	NOUN
taxlaw-2813	408	15	evasion	evasion	NOUN
taxlaw-2813	408	16	5	5	NUM
taxlaw-2813	408	17	(	(	PUNCT
taxlaw-2813	408	18	1927	1927	NUM
taxlaw-2813	408	19	)	)	PUNCT
taxlaw-2813	408	20	(	(	PUNCT
taxlaw-2813	408	21	referring	refer	VERB
taxlaw-2813	408	22	to	to	ADP
taxlaw-2813	408	23	the	the	DET
taxlaw-2813	408	24	international	international	ADJ
taxlaw-2813	408	25	economic	economic	ADJ
taxlaw-2813	408	26	conference	conference	NOUN
taxlaw-2813	408	27	in	in	ADP
taxlaw-2813	408	28	genoa	genoa	NOUN
taxlaw-2813	408	29	in	in	ADP
taxlaw-2813	408	30	april	april	PROPN
taxlaw-2813	408	31	1922	1922	NUM
taxlaw-2813	408	32	,	,	PUNCT
taxlaw-2813	408	33	which	which	PRON
taxlaw-2813	408	34	“	"	PUNCT
taxlaw-2813	408	35	recommended	recommend	VERB
taxlaw-2813	408	36	that	that	SCONJ
taxlaw-2813	408	37	the	the	DET
taxlaw-2813	408	38	league	league	NOUN
taxlaw-2813	408	39	of	of	ADP
taxlaw-2813	408	40	nations	nation	NOUN
taxlaw-2813	408	41	should	should	AUX
taxlaw-2813	408	42	also	also	ADV
taxlaw-2813	408	43	examine	examine	VERB
taxlaw-2813	408	44	the	the	DET
taxlaw-2813	408	45	problem	problem	NOUN
taxlaw-2813	408	46	of	of	ADP
taxlaw-2813	408	47	the	the	DET
taxlaw-2813	408	48	flight	flight	NOUN
taxlaw-2813	408	49	of	of	ADP
taxlaw-2813	408	50	capital	capital	NOUN
taxlaw-2813	408	51	”	"	PUNCT
taxlaw-2813	408	52	)	)	PUNCT
taxlaw-2813	408	53	.	.	PUNCT
taxlaw-2813	409	1	70	70	NUM
taxlaw-2813	409	2	comm	comm	NOUN
taxlaw-2813	409	3	.	.	PUNCT
taxlaw-2813	410	1	of	of	ADP
taxlaw-2813	410	2	technical	technical	ADJ
taxlaw-2813	410	3	experts	expert	NOUN
taxlaw-2813	410	4	on	on	ADP
taxlaw-2813	410	5	double	double	ADJ
taxlaw-2813	410	6	taxation	taxation	NOUN
taxlaw-2813	410	7	and	and	CCONJ
taxlaw-2813	410	8	tax	tax	NOUN
taxlaw-2813	410	9	evasion	evasion	NOUN
taxlaw-2813	410	10	,	,	PUNCT
taxlaw-2813	410	11	supra	supra	PROPN
taxlaw-2813	410	12	note	note	NOUN
taxlaw-2813	410	13	69	69	NUM
taxlaw-2813	410	14	,	,	PUNCT
taxlaw-2813	410	15	at	at	ADP
taxlaw-2813	410	16	8	8	NUM
taxlaw-2813	410	17	.	.	SYM
taxlaw-2813	410	18	18	18	NUM
taxlaw-2813	410	19	columbia	columbia	PROPN
taxlaw-2813	410	20	journal	journal	PROPN
taxlaw-2813	410	21	of	of	ADP
taxlaw-2813	410	22	tax	tax	NOUN
taxlaw-2813	410	23	law	law	NOUN
taxlaw-2813	410	24	[	[	X
taxlaw-2813	410	25	vol.4:1	vol.4:1	VERB
taxlaw-2813	410	26	issues.71	issues.71	NOUN
taxlaw-2813	410	27	despite	despite	SCONJ
taxlaw-2813	410	28	the	the	DET
taxlaw-2813	410	29	great	great	ADJ
taxlaw-2813	410	30	depression	depression	NOUN
taxlaw-2813	410	31	and	and	CCONJ
taxlaw-2813	410	32	world	world	PROPN
taxlaw-2813	410	33	war	war	PROPN
taxlaw-2813	410	34	ii	ii	PROPN
taxlaw-2813	410	35	,	,	PUNCT
taxlaw-2813	410	36	the	the	DET
taxlaw-2813	410	37	league	league	NOUN
taxlaw-2813	410	38	continued	continue	VERB
taxlaw-2813	410	39	to	to	PART
taxlaw-2813	410	40	focus	focus	VERB
taxlaw-2813	410	41	attention	attention	NOUN
taxlaw-2813	410	42	on	on	ADP
taxlaw-2813	410	43	the	the	DET
taxlaw-2813	410	44	issue	issue	NOUN
taxlaw-2813	410	45	and	and	CCONJ
taxlaw-2813	410	46	to	to	PART
taxlaw-2813	410	47	involve	involve	VERB
taxlaw-2813	410	48	highly	highly	ADV
taxlaw-2813	410	49	regarded	regard	VERB
taxlaw-2813	410	50	tax	tax	NOUN
taxlaw-2813	410	51	experts	expert	NOUN
taxlaw-2813	410	52	in	in	ADP
taxlaw-2813	410	53	crafting	craft	VERB
taxlaw-2813	410	54	technical	technical	ADJ
taxlaw-2813	410	55	solutions	solution	NOUN
taxlaw-2813	410	56	to	to	PART
taxlaw-2813	410	57	double	double	ADJ
taxlaw-2813	410	58	taxation	taxation	NOUN
taxlaw-2813	410	59	problems	problem	NOUN
taxlaw-2813	410	60	.	.	PUNCT
taxlaw-2813	411	1	72	72	NUM
taxlaw-2813	411	2	as	as	ADP
taxlaw-2813	411	3	with	with	ADP
taxlaw-2813	411	4	the	the	DET
taxlaw-2813	411	5	1928	1928	NUM
taxlaw-2813	411	6	models	model	NOUN
taxlaw-2813	411	7	,	,	PUNCT
taxlaw-2813	411	8	the	the	DET
taxlaw-2813	411	9	general	general	ADJ
taxlaw-2813	411	10	frameworks	framework	NOUN
taxlaw-2813	411	11	designed	design	VERB
taxlaw-2813	411	12	by	by	ADP
taxlaw-2813	411	13	the	the	DET
taxlaw-2813	411	14	experts	expert	NOUN
taxlaw-2813	411	15	left	leave	VERB
taxlaw-2813	411	16	many	many	ADJ
taxlaw-2813	411	17	details	detail	NOUN
taxlaw-2813	411	18	to	to	ADP
taxlaw-2813	411	19	further	further	ADJ
taxlaw-2813	411	20	negotiations	negotiation	NOUN
taxlaw-2813	411	21	between	between	ADP
taxlaw-2813	411	22	states	state	NOUN
taxlaw-2813	411	23	for	for	ADP
taxlaw-2813	411	24	inclusion	inclusion	NOUN
taxlaw-2813	411	25	in	in	ADP
taxlaw-2813	411	26	bilateral	bilateral	ADJ
taxlaw-2813	411	27	agreements.73	agreements.73	NOUN
taxlaw-2813	411	28	by	by	ADP
taxlaw-2813	411	29	1946	1946	NUM
taxlaw-2813	411	30	,	,	PUNCT
taxlaw-2813	411	31	the	the	DET
taxlaw-2813	411	32	league	league	NOUN
taxlaw-2813	411	33	’s	’s	PART
taxlaw-2813	411	34	fiscal	fiscal	ADJ
taxlaw-2813	411	35	committee	committee	NOUN
taxlaw-2813	411	36	had	have	AUX
taxlaw-2813	411	37	agreed	agree	VERB
taxlaw-2813	411	38	on	on	ADP
taxlaw-2813	411	39	two	two	NUM
taxlaw-2813	411	40	different	different	ADJ
taxlaw-2813	411	41	models	model	NOUN
taxlaw-2813	411	42	on	on	ADP
taxlaw-2813	411	43	how	how	SCONJ
taxlaw-2813	411	44	to	to	PART
taxlaw-2813	411	45	divide	divide	VERB
taxlaw-2813	411	46	the	the	DET
taxlaw-2813	411	47	tax	tax	NOUN
taxlaw-2813	411	48	base	base	NOUN
taxlaw-2813	411	49	,	,	PUNCT
taxlaw-2813	411	50	recognizing	recognize	VERB
taxlaw-2813	411	51	the	the	DET
taxlaw-2813	411	52	problem	problem	NOUN
taxlaw-2813	411	53	that	that	PRON
taxlaw-2813	411	54	each	each	PRON
taxlaw-2813	411	55	of	of	ADP
taxlaw-2813	411	56	the	the	DET
taxlaw-2813	411	57	approaches	approach	NOUN
taxlaw-2813	411	58	favored	favor	VERB
taxlaw-2813	411	59	a	a	DET
taxlaw-2813	411	60	different	different	ADJ
taxlaw-2813	411	61	set	set	NOUN
taxlaw-2813	411	62	of	of	ADP
taxlaw-2813	411	63	countries.74	countries.74	VERB
taxlaw-2813	411	64	the	the	DET
taxlaw-2813	411	65	transition	transition	NOUN
taxlaw-2813	411	66	of	of	ADP
taxlaw-2813	411	67	discussions	discussion	NOUN
taxlaw-2813	411	68	to	to	ADP
taxlaw-2813	411	69	the	the	DET
taxlaw-2813	411	70	newly	newly	ADV
taxlaw-2813	411	71	formed	form	VERB
taxlaw-2813	411	72	united	united	PROPN
taxlaw-2813	411	73	nations	nations	PROPN
taxlaw-2813	411	74	made	make	VERB
taxlaw-2813	411	75	solving	solve	VERB
taxlaw-2813	411	76	double	double	ADJ
taxlaw-2813	411	77	taxation	taxation	NOUN
taxlaw-2813	411	78	issues	issue	NOUN
taxlaw-2813	411	79	even	even	ADV
taxlaw-2813	411	80	more	more	ADV
taxlaw-2813	411	81	complex	complex	ADJ
taxlaw-2813	411	82	,	,	PUNCT
taxlaw-2813	411	83	since	since	SCONJ
taxlaw-2813	411	84	the	the	DET
taxlaw-2813	411	85	u.n	u.n	PROPN
taxlaw-2813	411	86	.	.	PROPN
taxlaw-2813	411	87	membership	membership	PROPN
taxlaw-2813	411	88	included	include	VERB
taxlaw-2813	411	89	both	both	PRON
taxlaw-2813	411	90	soviet	soviet	ADJ
taxlaw-2813	411	91	bloc	bloc	NOUN
taxlaw-2813	411	92	and	and	CCONJ
taxlaw-2813	411	93	developing	develop	VERB
taxlaw-2813	411	94	countries	country	NOUN
taxlaw-2813	411	95	,	,	PUNCT
taxlaw-2813	411	96	whose	whose	DET
taxlaw-2813	411	97	tax	tax	NOUN
taxlaw-2813	411	98	systems	system	NOUN
taxlaw-2813	411	99	differed	differ	VERB
taxlaw-2813	411	100	from	from	ADP
taxlaw-2813	411	101	western	western	ADJ
taxlaw-2813	411	102	developed	develop	VERB
taxlaw-2813	411	103	economies	economy	NOUN
taxlaw-2813	411	104	’	'	PUNCT
taxlaw-2813	411	105	tax	tax	NOUN
taxlaw-2813	411	106	laws	law	NOUN
taxlaw-2813	411	107	in	in	ADP
taxlaw-2813	411	108	additional	additional	ADJ
taxlaw-2813	411	109	ways.75	ways.75	NOUN
taxlaw-2813	411	110	these	these	DET
taxlaw-2813	411	111	complications	complication	NOUN
taxlaw-2813	411	112	soon	soon	ADV
taxlaw-2813	411	113	brought	bring	VERB
taxlaw-2813	411	114	the	the	DET
taxlaw-2813	411	115	discussions	discussion	NOUN
taxlaw-2813	411	116	within	within	ADP
taxlaw-2813	411	117	the	the	DET
taxlaw-2813	411	118	u.n	u.n	PROPN
taxlaw-2813	411	119	.	.	PROPN
taxlaw-2813	411	120	to	to	ADP
taxlaw-2813	411	121	an	an	DET
taxlaw-2813	411	122	end.76	end.76	NOUN
taxlaw-2813	411	123	the	the	DET
taxlaw-2813	411	124	problems	problem	NOUN
taxlaw-2813	411	125	remained	remain	VERB
taxlaw-2813	411	126	,	,	PUNCT
taxlaw-2813	411	127	however	however	ADV
taxlaw-2813	411	128	,	,	PUNCT
taxlaw-2813	411	129	and	and	CCONJ
taxlaw-2813	411	130	the	the	DET
taxlaw-2813	411	131	icc	icc	NOUN
taxlaw-2813	411	132	turned	turn	VERB
taxlaw-2813	411	133	to	to	ADP
taxlaw-2813	411	134	the	the	DET
taxlaw-2813	411	135	newly	newly	ADV
taxlaw-2813	411	136	formed	form	VERB
taxlaw-2813	411	137	organisation	organisation	NOUN
taxlaw-2813	411	138	for	for	ADP
taxlaw-2813	411	139	european	european	PROPN
taxlaw-2813	411	140	economic	economic	PROPN
taxlaw-2813	411	141	co	co	NOUN
taxlaw-2813	411	142	-	-	NOUN
taxlaw-2813	411	143	operation	operation	NOUN
taxlaw-2813	411	144	(	(	PUNCT
taxlaw-2813	411	145	oeec	oeec	PROPN
taxlaw-2813	411	146	)	)	PUNCT
taxlaw-2813	411	147	,	,	PUNCT
taxlaw-2813	411	148	the	the	DET
taxlaw-2813	411	149	predecessor	predecessor	NOUN
taxlaw-2813	411	150	to	to	ADP
taxlaw-2813	411	151	the	the	DET
taxlaw-2813	411	152	oecd	oecd	PROPN
taxlaw-2813	411	153	,	,	PUNCT
taxlaw-2813	411	154	for	for	ADP
taxlaw-2813	411	155	a	a	DET
taxlaw-2813	411	156	forum	forum	NOUN
taxlaw-2813	411	157	within	within	ADP
taxlaw-2813	411	158	which	which	PRON
taxlaw-2813	411	159	to	to	PART
taxlaw-2813	411	160	craft	craft	VERB
taxlaw-2813	411	161	solutions	solution	NOUN
taxlaw-2813	411	162	to	to	PART
taxlaw-2813	411	163	double	double	ADJ
taxlaw-2813	411	164	taxation	taxation	NOUN
taxlaw-2813	411	165	problems	problem	NOUN
taxlaw-2813	411	166	.	.	PUNCT
taxlaw-2813	412	1	77	77	NUM
taxlaw-2813	412	2	originally	originally	ADV
taxlaw-2813	412	3	created	create	VERB
taxlaw-2813	412	4	in	in	ADP
taxlaw-2813	412	5	1948	1948	NUM
taxlaw-2813	412	6	to	to	PART
taxlaw-2813	412	7	coordinate	coordinate	VERB
taxlaw-2813	412	8	american	american	ADJ
taxlaw-2813	412	9	and	and	CCONJ
taxlaw-2813	412	10	canadian	canadian	PROPN
taxlaw-2813	412	11	marshall	marshall	PROPN
taxlaw-2813	412	12	plan	plan	PROPN
taxlaw-2813	412	13	aid	aid	NOUN
taxlaw-2813	412	14	to	to	ADP
taxlaw-2813	412	15	europe	europe	PROPN
taxlaw-2813	412	16	,	,	PUNCT
taxlaw-2813	412	17	the	the	DET
taxlaw-2813	412	18	oeec	oeec	NOUN
taxlaw-2813	412	19	’s	’s	PART
taxlaw-2813	412	20	objectives	objective	NOUN
taxlaw-2813	412	21	expanded	expand	VERB
taxlaw-2813	412	22	in	in	ADP
taxlaw-2813	412	23	the	the	DET
taxlaw-2813	412	24	late	late	ADJ
taxlaw-2813	412	25	1950s	1950	NOUN
taxlaw-2813	412	26	to	to	ADP
taxlaw-2813	412	27	“	"	PUNCT
taxlaw-2813	412	28	economic	economic	ADJ
taxlaw-2813	412	29	matters	matter	NOUN
taxlaw-2813	412	30	in	in	ADP
taxlaw-2813	412	31	a	a	DET
taxlaw-2813	412	32	broad	broad	ADJ
taxlaw-2813	412	33	sense	sense	NOUN
taxlaw-2813	412	34	of	of	ADP
taxlaw-2813	412	35	the	the	DET
taxlaw-2813	412	36	term	term	NOUN
taxlaw-2813	412	37	.	.	PUNCT
taxlaw-2813	413	1	”78	”78	ADV
taxlaw-2813	413	2	in	in	ADP
taxlaw-2813	413	3	1956	1956	NUM
taxlaw-2813	413	4	,	,	PUNCT
taxlaw-2813	413	5	it	it	PRON
taxlaw-2813	413	6	organized	organize	VERB
taxlaw-2813	413	7	its	its	PRON
taxlaw-2813	413	8	own	own	ADJ
taxlaw-2813	413	9	fiscal	fiscal	ADJ
taxlaw-2813	413	10	committee	committee	NOUN
taxlaw-2813	413	11	to	to	PART
taxlaw-2813	413	12	address	address	VERB
taxlaw-2813	413	13	double	double	ADJ
taxlaw-2813	413	14	taxation	taxation	NOUN
taxlaw-2813	413	15	issues.79	issues.79	VERB
taxlaw-2813	413	16	the	the	DET
taxlaw-2813	413	17	oeec	oeec	NOUN
taxlaw-2813	413	18	’s	’s	PART
taxlaw-2813	413	19	expanded	expand	VERB
taxlaw-2813	413	20	mission	mission	NOUN
taxlaw-2813	413	21	also	also	ADV
taxlaw-2813	413	22	led	lead	VERB
taxlaw-2813	413	23	to	to	ADP
taxlaw-2813	413	24	a	a	DET
taxlaw-2813	413	25	broadening	broadening	NOUN
taxlaw-2813	413	26	of	of	ADP
taxlaw-2813	413	27	its	its	PRON
taxlaw-2813	413	28	membership	membership	NOUN
taxlaw-2813	413	29	beyond	beyond	ADP
taxlaw-2813	413	30	europe	europe	PROPN
taxlaw-2813	413	31	,	,	PUNCT
taxlaw-2813	413	32	and	and	CCONJ
taxlaw-2813	413	33	the	the	DET
taxlaw-2813	413	34	organization	organization	NOUN
taxlaw-2813	413	35	was	be	AUX
taxlaw-2813	413	36	recreated	recreate	VERB
taxlaw-2813	413	37	as	as	ADP
taxlaw-2813	413	38	the	the	DET
taxlaw-2813	413	39	oecd	oecd	PROPN
taxlaw-2813	413	40	in	in	ADP
taxlaw-2813	413	41	1961	1961	NUM
taxlaw-2813	413	42	with	with	SCONJ
taxlaw-2813	413	43	the	the	DET
taxlaw-2813	413	44	71	71	NUM
taxlaw-2813	413	45	double	double	ADJ
taxlaw-2813	413	46	taxation	taxation	NOUN
taxlaw-2813	413	47	can	can	AUX
taxlaw-2813	413	48	be	be	AUX
taxlaw-2813	413	49	handled	handle	VERB
taxlaw-2813	413	50	unilaterally	unilaterally	ADV
taxlaw-2813	413	51	through	through	ADP
taxlaw-2813	413	52	tax	tax	NOUN
taxlaw-2813	413	53	exemptions	exemption	NOUN
taxlaw-2813	413	54	,	,	PUNCT
taxlaw-2813	413	55	credits	credit	NOUN
taxlaw-2813	413	56	,	,	PUNCT
taxlaw-2813	413	57	and	and	CCONJ
taxlaw-2813	413	58	deductions	deduction	NOUN
taxlaw-2813	413	59	.	.	PUNCT
taxlaw-2813	414	1	see	see	VERB
taxlaw-2813	414	2	rixen	rixen	NOUN
taxlaw-2813	414	3	,	,	PUNCT
taxlaw-2813	414	4	supra	supra	PROPN
taxlaw-2813	414	5	note	note	NOUN
taxlaw-2813	414	6	3	3	NUM
taxlaw-2813	414	7	,	,	PUNCT
taxlaw-2813	414	8	at	at	ADP
taxlaw-2813	414	9	32–54	32–54	NUM
taxlaw-2813	414	10	(	(	PUNCT
taxlaw-2813	414	11	discussing	discuss	VERB
taxlaw-2813	414	12	the	the	DET
taxlaw-2813	414	13	choice	choice	NOUN
taxlaw-2813	414	14	between	between	ADP
taxlaw-2813	414	15	these	these	DET
taxlaw-2813	414	16	approaches	approach	NOUN
taxlaw-2813	414	17	)	)	PUNCT
taxlaw-2813	414	18	.	.	PUNCT
taxlaw-2813	415	1	however	however	ADV
taxlaw-2813	415	2	,	,	PUNCT
taxlaw-2813	415	3	treaties	treaty	NOUN
taxlaw-2813	415	4	may	may	AUX
taxlaw-2813	415	5	be	be	AUX
taxlaw-2813	415	6	preferred	prefer	VERB
taxlaw-2813	415	7	to	to	ADP
taxlaw-2813	415	8	unilateral	unilateral	ADJ
taxlaw-2813	415	9	measures	measure	NOUN
taxlaw-2813	415	10	,	,	PUNCT
taxlaw-2813	415	11	as	as	ADP
taxlaw-2813	415	12	being	be	AUX
taxlaw-2813	415	13	in	in	ADP
taxlaw-2813	415	14	a	a	DET
taxlaw-2813	415	15	”	"	PUNCT
taxlaw-2813	415	16	treaty	treaty	NOUN
taxlaw-2813	415	17	club	club	NOUN
taxlaw-2813	415	18	”	"	PUNCT
taxlaw-2813	415	19	with	with	ADP
taxlaw-2813	415	20	rich	rich	ADJ
taxlaw-2813	415	21	countries	country	NOUN
taxlaw-2813	415	22	may	may	AUX
taxlaw-2813	415	23	offer	offer	VERB
taxlaw-2813	415	24	other	other	ADJ
taxlaw-2813	415	25	opportunities	opportunity	NOUN
taxlaw-2813	415	26	and	and	CCONJ
taxlaw-2813	415	27	advantages	advantage	NOUN
taxlaw-2813	415	28	for	for	ADP
taxlaw-2813	415	29	developing	develop	VERB
taxlaw-2813	415	30	nations	nation	NOUN
taxlaw-2813	415	31	.	.	PUNCT
taxlaw-2813	416	1	see	see	VERB
taxlaw-2813	416	2	dagan	dagan	PROPN
taxlaw-2813	416	3	,	,	PUNCT
taxlaw-2813	416	4	supra	supra	PROPN
taxlaw-2813	416	5	note	note	PROPN
taxlaw-2813	416	6	47	47	NUM
taxlaw-2813	416	7	,	,	PUNCT
taxlaw-2813	416	8	at	at	ADP
taxlaw-2813	416	9	21–22	21–22	NUM
taxlaw-2813	416	10	.	.	PUNCT
taxlaw-2813	417	1	72	72	NUM
taxlaw-2813	417	2	see	see	VERB
taxlaw-2813	417	3	rixen	rixen	NOUN
taxlaw-2813	417	4	,	,	PUNCT
taxlaw-2813	417	5	supra	supra	PROPN
taxlaw-2813	417	6	note	note	NOUN
taxlaw-2813	417	7	3	3	NUM
taxlaw-2813	417	8	,	,	PUNCT
taxlaw-2813	417	9	at	at	ADP
taxlaw-2813	417	10	88–92	88–92	NUM
taxlaw-2813	417	11	;	;	PUNCT
taxlaw-2813	417	12	allison	allison	PROPN
taxlaw-2813	417	13	christians	christians	PROPN
taxlaw-2813	417	14	,	,	PUNCT
taxlaw-2813	417	15	networks	network	NOUN
taxlaw-2813	417	16	,	,	PUNCT
taxlaw-2813	417	17	norms	norm	NOUN
taxlaw-2813	417	18	,	,	PUNCT
taxlaw-2813	417	19	and	and	CCONJ
taxlaw-2813	417	20	national	national	ADJ
taxlaw-2813	417	21	tax	tax	NOUN
taxlaw-2813	417	22	policy	policy	NOUN
taxlaw-2813	417	23	,	,	PUNCT
taxlaw-2813	417	24	9	9	NUM
taxlaw-2813	417	25	wash.u	wash.u	NOUN
taxlaw-2813	417	26	.	.	PUNCT
taxlaw-2813	418	1	global	global	ADJ
taxlaw-2813	418	2	stud	stud	NOUN
taxlaw-2813	418	3	.	.	PUNCT
taxlaw-2813	419	1	l.	l.	PROPN
taxlaw-2813	419	2	rev	rev	PROPN
taxlaw-2813	419	3	.	.	PROPN
taxlaw-2813	419	4	1	1	NUM
taxlaw-2813	419	5	,	,	PUNCT
taxlaw-2813	419	6	10	10	NUM
taxlaw-2813	419	7	(	(	PUNCT
taxlaw-2813	419	8	2010	2010	NUM
taxlaw-2813	419	9	)	)	PUNCT
taxlaw-2813	419	10	.	.	PUNCT
taxlaw-2813	420	1	christians	christians	PROPN
taxlaw-2813	420	2	terms	term	VERB
taxlaw-2813	420	3	the	the	DET
taxlaw-2813	420	4	“	"	PUNCT
taxlaw-2813	420	5	primary	primary	ADJ
taxlaw-2813	420	6	role	role	NOUN
taxlaw-2813	420	7	”	"	PUNCT
taxlaw-2813	420	8	of	of	ADP
taxlaw-2813	420	9	tax	tax	NOUN
taxlaw-2813	420	10	treaties	treaty	NOUN
taxlaw-2813	420	11	“	"	PUNCT
taxlaw-2813	420	12	to	to	PART
taxlaw-2813	420	13	create	create	VERB
taxlaw-2813	420	14	,	,	PUNCT
taxlaw-2813	420	15	from	from	ADP
taxlaw-2813	420	16	the	the	DET
taxlaw-2813	420	17	valid	valid	ADJ
taxlaw-2813	420	18	and	and	CCONJ
taxlaw-2813	420	19	competing	compete	VERB
taxlaw-2813	420	20	jurisdictional	jurisdictional	ADJ
taxlaw-2813	420	21	claims	claim	NOUN
taxlaw-2813	420	22	of	of	ADP
taxlaw-2813	420	23	the	the	DET
taxlaw-2813	420	24	united	united	PROPN
taxlaw-2813	420	25	states	states	PROPN
taxlaw-2813	420	26	and	and	CCONJ
taxlaw-2813	420	27	these	these	DET
taxlaw-2813	420	28	respective	respective	ADJ
taxlaw-2813	420	29	treaty	treaty	NOUN
taxlaw-2813	420	30	partners	partner	NOUN
taxlaw-2813	420	31	,	,	PUNCT
taxlaw-2813	420	32	both	both	CCONJ
taxlaw-2813	420	33	the	the	DET
taxlaw-2813	420	34	legal	legal	ADJ
taxlaw-2813	420	35	ground	ground	NOUN
taxlaw-2813	420	36	for	for	ADP
taxlaw-2813	420	37	international	international	ADJ
taxlaw-2813	420	38	tax	tax	NOUN
taxlaw-2813	420	39	disputes	dispute	NOUN
taxlaw-2813	420	40	and	and	CCONJ
taxlaw-2813	420	41	the	the	DET
taxlaw-2813	420	42	obligation	obligation	NOUN
taxlaw-2813	420	43	of	of	ADP
taxlaw-2813	420	44	governments	government	NOUN
taxlaw-2813	420	45	to	to	PART
taxlaw-2813	420	46	resolve	resolve	VERB
taxlaw-2813	420	47	them	they	PRON
taxlaw-2813	420	48	.	.	PUNCT
taxlaw-2813	420	49	”	"	PUNCT
taxlaw-2813	421	1	christians	christians	PROPN
taxlaw-2813	421	2	,	,	PUNCT
taxlaw-2813	421	3	how	how	SCONJ
taxlaw-2813	421	4	nations	nation	NOUN
taxlaw-2813	421	5	share	share	VERB
taxlaw-2813	421	6	,	,	PUNCT
taxlaw-2813	421	7	supra	supra	PROPN
taxlaw-2813	421	8	note	note	NOUN
taxlaw-2813	421	9	12	12	NUM
taxlaw-2813	421	10	,	,	PUNCT
taxlaw-2813	421	11	at	at	ADP
taxlaw-2813	421	12	1419	1419	NUM
taxlaw-2813	421	13	.	.	PUNCT
taxlaw-2813	422	1	the	the	DET
taxlaw-2813	422	2	oecd	oecd	PROPN
taxlaw-2813	422	3	’s	’s	PART
taxlaw-2813	422	4	efforts	effort	NOUN
taxlaw-2813	422	5	thus	thus	ADV
taxlaw-2813	422	6	play	play	VERB
taxlaw-2813	422	7	a	a	DET
taxlaw-2813	422	8	key	key	ADJ
taxlaw-2813	422	9	role	role	NOUN
taxlaw-2813	422	10	in	in	ADP
taxlaw-2813	422	11	legalizing	legalize	VERB
taxlaw-2813	422	12	tax	tax	NOUN
taxlaw-2813	422	13	issues	issue	NOUN
taxlaw-2813	422	14	,	,	PUNCT
taxlaw-2813	422	15	which	which	PRON
taxlaw-2813	422	16	is	be	AUX
taxlaw-2813	422	17	one	one	NUM
taxlaw-2813	422	18	reason	reason	NOUN
taxlaw-2813	422	19	its	its	PRON
taxlaw-2813	422	20	mission	mission	NOUN
taxlaw-2813	422	21	shift	shift	NOUN
taxlaw-2813	422	22	is	be	AUX
taxlaw-2813	422	23	so	so	ADV
taxlaw-2813	422	24	important	important	ADJ
taxlaw-2813	422	25	.	.	PUNCT
taxlaw-2813	423	1	73	73	NUM
taxlaw-2813	423	2	christians	christian	NOUN
taxlaw-2813	423	3	,	,	PUNCT
taxlaw-2813	423	4	networks	network	NOUN
taxlaw-2813	423	5	,	,	PUNCT
taxlaw-2813	423	6	supra	supra	PROPN
taxlaw-2813	423	7	note	note	PROPN
taxlaw-2813	423	8	72	72	NUM
taxlaw-2813	423	9	,	,	PUNCT
taxlaw-2813	423	10	at	at	ADP
taxlaw-2813	423	11	13	13	NUM
taxlaw-2813	423	12	.	.	PUNCT
taxlaw-2813	423	13	74	74	NUM
taxlaw-2813	423	14	see	see	VERB
taxlaw-2813	423	15	rixen	rixen	NOUN
taxlaw-2813	423	16	,	,	PUNCT
taxlaw-2813	423	17	supra	supra	PROPN
taxlaw-2813	423	18	note	note	NOUN
taxlaw-2813	423	19	3	3	NUM
taxlaw-2813	423	20	,	,	PUNCT
taxlaw-2813	423	21	at	at	ADP
taxlaw-2813	423	22	96	96	NUM
taxlaw-2813	423	23	.	.	PUNCT
taxlaw-2813	423	24	75	75	NUM
taxlaw-2813	423	25	in	in	ADP
taxlaw-2813	423	26	the	the	DET
taxlaw-2813	423	27	soviet	soviet	PROPN
taxlaw-2813	423	28	union	union	PROPN
taxlaw-2813	423	29	,	,	PUNCT
taxlaw-2813	423	30	premier	premier	PROPN
taxlaw-2813	423	31	joseph	joseph	PROPN
taxlaw-2813	423	32	stalin	stalin	PROPN
taxlaw-2813	423	33	had	have	AUX
taxlaw-2813	423	34	in	in	ADP
taxlaw-2813	423	35	1928	1928	NUM
taxlaw-2813	423	36	abandoned	abandon	VERB
taxlaw-2813	423	37	the	the	DET
taxlaw-2813	423	38	new	new	ADJ
taxlaw-2813	423	39	economic	economic	ADJ
taxlaw-2813	423	40	policy	policy	NOUN
taxlaw-2813	423	41	,	,	PUNCT
taxlaw-2813	423	42	which	which	PRON
taxlaw-2813	423	43	had	have	AUX
taxlaw-2813	423	44	allowed	allow	VERB
taxlaw-2813	423	45	for	for	ADP
taxlaw-2813	423	46	some	some	DET
taxlaw-2813	423	47	free	free	ADJ
taxlaw-2813	423	48	trade	trade	NOUN
taxlaw-2813	423	49	and	and	CCONJ
taxlaw-2813	423	50	taxation	taxation	NOUN
taxlaw-2813	423	51	.	.	PUNCT
taxlaw-2813	424	1	the	the	DET
taxlaw-2813	424	2	system	system	NOUN
taxlaw-2813	424	3	in	in	ADP
taxlaw-2813	424	4	place	place	NOUN
taxlaw-2813	424	5	was	be	AUX
taxlaw-2813	424	6	instead	instead	ADV
taxlaw-2813	424	7	of	of	ADP
taxlaw-2813	424	8	the	the	DET
taxlaw-2813	424	9	completely	completely	ADV
taxlaw-2813	424	10	totalitarian	totalitarian	ADJ
taxlaw-2813	424	11	kind	kind	NOUN
taxlaw-2813	424	12	.	.	PUNCT
taxlaw-2813	425	1	see	see	VERB
taxlaw-2813	425	2	peter	peter	PROPN
taxlaw-2813	425	3	j.	j.	PROPN
taxlaw-2813	425	4	boettke	boettke	PROPN
taxlaw-2813	425	5	,	,	PUNCT
taxlaw-2813	425	6	calculation	calculation	NOUN
taxlaw-2813	425	7	and	and	CCONJ
taxlaw-2813	425	8	coordination	coordination	NOUN
taxlaw-2813	425	9	:	:	PUNCT
taxlaw-2813	425	10	essays	essay	NOUN
taxlaw-2813	425	11	on	on	ADP
taxlaw-2813	425	12	socialism	socialism	NOUN
taxlaw-2813	425	13	and	and	CCONJ
taxlaw-2813	425	14	transitional	transitional	ADJ
taxlaw-2813	425	15	political	political	ADJ
taxlaw-2813	425	16	economy	economy	NOUN
taxlaw-2813	425	17	162	162	NUM
taxlaw-2813	425	18	(	(	PUNCT
taxlaw-2813	425	19	2001	2001	NUM
taxlaw-2813	425	20	)	)	PUNCT
taxlaw-2813	425	21	.	.	PUNCT
taxlaw-2813	426	1	latin	latin	PROPN
taxlaw-2813	426	2	american	american	ADJ
taxlaw-2813	426	3	countries	country	NOUN
taxlaw-2813	426	4	that	that	PRON
taxlaw-2813	426	5	became	become	VERB
taxlaw-2813	426	6	members	member	NOUN
taxlaw-2813	426	7	in	in	ADP
taxlaw-2813	426	8	1945	1945	NUM
taxlaw-2813	426	9	,	,	PUNCT
taxlaw-2813	426	10	such	such	ADJ
taxlaw-2813	426	11	as	as	ADP
taxlaw-2813	426	12	argentina	argentina	PROPN
taxlaw-2813	426	13	,	,	PUNCT
taxlaw-2813	426	14	brazil	brazil	PROPN
taxlaw-2813	426	15	,	,	PUNCT
taxlaw-2813	426	16	and	and	CCONJ
taxlaw-2813	426	17	chile	chile	PROPN
taxlaw-2813	426	18	had	have	VERB
taxlaw-2813	426	19	customs	custom	NOUN
taxlaw-2813	426	20	as	as	ADP
taxlaw-2813	426	21	a	a	DET
taxlaw-2813	426	22	share	share	NOUN
taxlaw-2813	426	23	of	of	ADP
taxlaw-2813	426	24	government	government	NOUN
taxlaw-2813	426	25	revenue	revenue	NOUN
taxlaw-2813	426	26	of	of	ADP
taxlaw-2813	426	27	24.7	24.7	NUM
taxlaw-2813	426	28	%	%	NOUN
taxlaw-2813	426	29	,	,	PUNCT
taxlaw-2813	426	30	50.3	50.3	NUM
taxlaw-2813	426	31	%	%	NOUN
taxlaw-2813	426	32	,	,	PUNCT
taxlaw-2813	426	33	and	and	CCONJ
taxlaw-2813	426	34	41.1	41.1	NUM
taxlaw-2813	426	35	%	%	NOUN
taxlaw-2813	426	36	,	,	PUNCT
taxlaw-2813	426	37	respectively	respectively	ADV
taxlaw-2813	426	38	,	,	PUNCT
taxlaw-2813	426	39	compared	compare	VERB
taxlaw-2813	426	40	to	to	ADP
taxlaw-2813	426	41	5.8	5.8	NUM
taxlaw-2813	426	42	%	%	NOUN
taxlaw-2813	426	43	in	in	ADP
taxlaw-2813	426	44	the	the	DET
taxlaw-2813	426	45	united	united	PROPN
taxlaw-2813	426	46	states	states	PROPN
taxlaw-2813	426	47	.	.	PUNCT
taxlaw-2813	427	1	taxes	taxis	NOUN
taxlaw-2813	427	2	of	of	ADP
taxlaw-2813	427	3	income	income	NOUN
taxlaw-2813	427	4	and	and	CCONJ
taxlaw-2813	427	5	wealth	wealth	NOUN
taxlaw-2813	427	6	,	,	PUNCT
taxlaw-2813	427	7	meanwhile	meanwhile	ADV
taxlaw-2813	427	8	,	,	PUNCT
taxlaw-2813	427	9	provided	provide	VERB
taxlaw-2813	427	10	17.9	17.9	NUM
taxlaw-2813	427	11	%	%	NOUN
taxlaw-2813	427	12	,	,	PUNCT
taxlaw-2813	427	13	10.2	10.2	NUM
taxlaw-2813	427	14	%	%	NOUN
taxlaw-2813	427	15	,	,	PUNCT
taxlaw-2813	427	16	and	and	CCONJ
taxlaw-2813	427	17	23.7	23.7	NUM
taxlaw-2813	427	18	%	%	NOUN
taxlaw-2813	427	19	,	,	PUNCT
taxlaw-2813	427	20	respectively	respectively	ADV
taxlaw-2813	427	21	,	,	PUNCT
taxlaw-2813	427	22	compared	compare	VERB
taxlaw-2813	427	23	to	to	ADP
taxlaw-2813	427	24	43.0	43.0	NUM
taxlaw-2813	427	25	%	%	NOUN
taxlaw-2813	427	26	in	in	ADP
taxlaw-2813	427	27	the	the	DET
taxlaw-2813	427	28	united	united	PROPN
taxlaw-2813	427	29	states	states	PROPN
taxlaw-2813	427	30	.	.	PUNCT
taxlaw-2813	428	1	see	see	VERB
taxlaw-2813	428	2	kenneth	kenneth	PROPN
taxlaw-2813	428	3	l.	l.	PROPN
taxlaw-2813	428	4	sokoloff	sokoloff	PROPN
taxlaw-2813	428	5	&	&	CCONJ
taxlaw-2813	428	6	eric	eric	PROPN
taxlaw-2813	428	7	m.	m.	PROPN
taxlaw-2813	428	8	zolt	zolt	PROPN
taxlaw-2813	428	9	,	,	PUNCT
taxlaw-2813	428	10	inequality	inequality	NOUN
taxlaw-2813	428	11	and	and	CCONJ
taxlaw-2813	428	12	the	the	DET
taxlaw-2813	428	13	evolution	evolution	NOUN
taxlaw-2813	428	14	of	of	ADP
taxlaw-2813	428	15	institutions	institution	NOUN
taxlaw-2813	428	16	of	of	ADP
taxlaw-2813	428	17	taxation	taxation	NOUN
taxlaw-2813	428	18	evidence	evidence	NOUN
taxlaw-2813	428	19	from	from	ADP
taxlaw-2813	428	20	the	the	DET
taxlaw-2813	428	21	economic	economic	ADJ
taxlaw-2813	428	22	history	history	NOUN
taxlaw-2813	428	23	of	of	ADP
taxlaw-2813	428	24	the	the	DET
taxlaw-2813	428	25	americas	america	NOUN
taxlaw-2813	428	26	in	in	ADP
taxlaw-2813	428	27	the	the	DET
taxlaw-2813	428	28	decline	decline	NOUN
taxlaw-2813	428	29	of	of	ADP
taxlaw-2813	428	30	latin	latin	ADJ
taxlaw-2813	428	31	american	american	ADJ
taxlaw-2813	428	32	economies	economy	NOUN
taxlaw-2813	428	33	:	:	PUNCT
taxlaw-2813	428	34	growth	growth	NOUN
taxlaw-2813	428	35	,	,	PUNCT
taxlaw-2813	428	36	institutions	institution	NOUN
taxlaw-2813	428	37	,	,	PUNCT
taxlaw-2813	428	38	and	and	CCONJ
taxlaw-2813	428	39	crises	crisis	NOUN
taxlaw-2813	428	40	83	83	NUM
taxlaw-2813	428	41	,	,	PUNCT
taxlaw-2813	428	42	103	103	NUM
taxlaw-2813	428	43	(	(	PUNCT
taxlaw-2813	428	44	sebastian	sebastian	PROPN
taxlaw-2813	428	45	edwards	edwards	PROPN
taxlaw-2813	428	46	,	,	PUNCT
taxlaw-2813	428	47	gerardo	gerardo	PROPN
taxlaw-2813	428	48	esquivel	esquivel	PROPN
taxlaw-2813	428	49	&	&	CCONJ
taxlaw-2813	428	50	graciela	graciela	PROPN
taxlaw-2813	428	51	márquez	márquez	PROPN
taxlaw-2813	428	52	eds	eds	PROPN
taxlaw-2813	428	53	.	.	PROPN
taxlaw-2813	428	54	,	,	PUNCT
taxlaw-2813	428	55	2007	2007	NUM
taxlaw-2813	428	56	.	.	PUNCT
taxlaw-2813	428	57	)	)	PUNCT
taxlaw-2813	428	58	.	.	PUNCT
taxlaw-2813	429	1	76	76	NUM
taxlaw-2813	429	2	see	see	VERB
taxlaw-2813	429	3	rixen	rixen	NOUN
taxlaw-2813	429	4	,	,	PUNCT
taxlaw-2813	429	5	supra	supra	PROPN
taxlaw-2813	429	6	note	note	NOUN
taxlaw-2813	429	7	3	3	NUM
taxlaw-2813	429	8	,	,	PUNCT
taxlaw-2813	429	9	at	at	ADP
taxlaw-2813	429	10	91–97	91–97	NUM
taxlaw-2813	429	11	,	,	PUNCT
taxlaw-2813	429	12	for	for	ADP
taxlaw-2813	429	13	an	an	DET
taxlaw-2813	429	14	account	account	NOUN
taxlaw-2813	429	15	of	of	ADP
taxlaw-2813	429	16	this	this	DET
taxlaw-2813	429	17	process	process	NOUN
taxlaw-2813	429	18	.	.	PUNCT
taxlaw-2813	430	1	77	77	NUM
taxlaw-2813	431	1	the	the	DET
taxlaw-2813	431	2	oeec	oeec	NOUN
taxlaw-2813	431	3	’s	’s	PART
taxlaw-2813	431	4	more	more	ADV
taxlaw-2813	431	5	homogeneous	homogeneous	ADJ
taxlaw-2813	431	6	membership	membership	NOUN
taxlaw-2813	431	7	made	make	VERB
taxlaw-2813	431	8	it	it	PRON
taxlaw-2813	431	9	possible	possible	ADJ
taxlaw-2813	431	10	to	to	PART
taxlaw-2813	431	11	avoid	avoid	VERB
taxlaw-2813	431	12	some	some	PRON
taxlaw-2813	431	13	of	of	ADP
taxlaw-2813	431	14	the	the	DET
taxlaw-2813	431	15	issues	issue	NOUN
taxlaw-2813	431	16	the	the	DET
taxlaw-2813	431	17	more	more	ADV
taxlaw-2813	431	18	heterogeneous	heterogeneous	ADJ
taxlaw-2813	431	19	u.n	u.n	PROPN
taxlaw-2813	431	20	.	.	PROPN
taxlaw-2813	431	21	membership	membership	NOUN
taxlaw-2813	431	22	caused	cause	VERB
taxlaw-2813	431	23	.	.	PUNCT
taxlaw-2813	432	1	as	as	SCONJ
taxlaw-2813	432	2	rixen	rixen	NOUN
taxlaw-2813	432	3	points	point	VERB
taxlaw-2813	432	4	out	out	ADP
taxlaw-2813	432	5	,	,	PUNCT
taxlaw-2813	432	6	the	the	DET
taxlaw-2813	432	7	fiscal	fiscal	ADJ
taxlaw-2813	432	8	committee	committee	NOUN
taxlaw-2813	432	9	's	's	PART
taxlaw-2813	432	10	delegates	delegate	NOUN
taxlaw-2813	432	11	were	be	AUX
taxlaw-2813	432	12	government	government	NOUN
taxlaw-2813	432	13	officials	official	NOUN
taxlaw-2813	432	14	,	,	PUNCT
taxlaw-2813	432	15	who	who	PRON
taxlaw-2813	432	16	would	would	AUX
taxlaw-2813	432	17	come	come	VERB
taxlaw-2813	432	18	to	to	PART
taxlaw-2813	432	19	agree	agree	VERB
taxlaw-2813	432	20	on	on	ADP
taxlaw-2813	432	21	an	an	DET
taxlaw-2813	432	22	approach	approach	NOUN
taxlaw-2813	432	23	leaving	leave	VERB
taxlaw-2813	432	24	them	they	PRON
taxlaw-2813	432	25	with	with	ADP
taxlaw-2813	432	26	much	much	ADJ
taxlaw-2813	432	27	flexibility	flexibility	NOUN
taxlaw-2813	432	28	in	in	ADP
taxlaw-2813	432	29	their	their	PRON
taxlaw-2813	432	30	bilateral	bilateral	ADJ
taxlaw-2813	432	31	agreements	agreement	NOUN
taxlaw-2813	432	32	.	.	PUNCT
taxlaw-2813	433	1	see	see	VERB
taxlaw-2813	433	2	rixen	rixen	NOUN
taxlaw-2813	433	3	,	,	PUNCT
taxlaw-2813	433	4	supra	supra	PROPN
taxlaw-2813	433	5	note	note	NOUN
taxlaw-2813	433	6	3	3	NUM
taxlaw-2813	433	7	,	,	PUNCT
taxlaw-2813	433	8	at	at	ADP
taxlaw-2813	433	9	98–99	98–99	NUM
taxlaw-2813	433	10	.	.	PUNCT
taxlaw-2813	434	1	78	78	NUM
taxlaw-2813	434	2	hugo	hugo	PROPN
taxlaw-2813	434	3	j.	j.	PROPN
taxlaw-2813	434	4	hahn	hahn	PROPN
taxlaw-2813	434	5	,	,	PUNCT
taxlaw-2813	434	6	continuity	continuity	NOUN
taxlaw-2813	434	7	in	in	ADP
taxlaw-2813	434	8	the	the	DET
taxlaw-2813	434	9	law	law	NOUN
taxlaw-2813	434	10	of	of	ADP
taxlaw-2813	434	11	international	international	ADJ
taxlaw-2813	434	12	organization	organization	NOUN
taxlaw-2813	434	13	,	,	PUNCT
taxlaw-2813	434	14	4	4	NUM
taxlaw-2813	434	15	duke	duke	PROPN
taxlaw-2813	434	16	l.	l.	PROPN
taxlaw-2813	434	17	j.	j.	PROPN
taxlaw-2813	434	18	522	522	PROPN
taxlaw-2813	434	19	,	,	PUNCT
taxlaw-2813	434	20	523	523	NUM
taxlaw-2813	434	21	(	(	PUNCT
taxlaw-2813	434	22	1962	1962	NUM
taxlaw-2813	434	23	)	)	PUNCT
taxlaw-2813	434	24	.	.	PUNCT
taxlaw-2813	435	1	79	79	NUM
taxlaw-2813	435	2	see	see	VERB
taxlaw-2813	435	3	rixen	rixen	NOUN
taxlaw-2813	435	4	,	,	PUNCT
taxlaw-2813	435	5	supra	supra	PROPN
taxlaw-2813	435	6	note	note	NOUN
taxlaw-2813	435	7	3	3	NUM
taxlaw-2813	435	8	,	,	PUNCT
taxlaw-2813	435	9	at	at	ADP
taxlaw-2813	435	10	97	97	NUM
taxlaw-2813	435	11	.	.	PUNCT
taxlaw-2813	435	12	2012	2012	NUM
taxlaw-2813	435	13	]	]	PUNCT
taxlaw-2813	436	1	cartelizing	cartelize	VERB
taxlaw-2813	436	2	taxes	taxis	NOUN
taxlaw-2813	436	3	19	19	NUM
taxlaw-2813	436	4	addition	addition	NOUN
taxlaw-2813	436	5	of	of	ADP
taxlaw-2813	436	6	the	the	DET
taxlaw-2813	436	7	united	united	PROPN
taxlaw-2813	436	8	states	states	PROPN
taxlaw-2813	436	9	and	and	CCONJ
taxlaw-2813	436	10	canada	canada	PROPN
taxlaw-2813	436	11	as	as	ADP
taxlaw-2813	436	12	members.80	members.80	PROPN
taxlaw-2813	436	13	the	the	DET
taxlaw-2813	436	14	new	new	ADJ
taxlaw-2813	436	15	organization	organization	NOUN
taxlaw-2813	436	16	described	describe	VERB
taxlaw-2813	436	17	its	its	PRON
taxlaw-2813	436	18	goals	goal	NOUN
taxlaw-2813	436	19	in	in	ADP
taxlaw-2813	436	20	the	the	DET
taxlaw-2813	436	21	1960	1960	NUM
taxlaw-2813	436	22	convention	convention	NOUN
taxlaw-2813	436	23	on	on	ADP
taxlaw-2813	436	24	the	the	DET
taxlaw-2813	436	25	organisation	organisation	NOUN
taxlaw-2813	436	26	for	for	ADP
taxlaw-2813	436	27	economic	economic	ADJ
taxlaw-2813	436	28	co	co	NOUN
taxlaw-2813	436	29	-	-	NOUN
taxlaw-2813	436	30	operation	operation	NOUN
taxlaw-2813	436	31	and	and	CCONJ
taxlaw-2813	436	32	development	development	NOUN
taxlaw-2813	436	33	as	as	ADP
taxlaw-2813	436	34	promoting	promote	VERB
taxlaw-2813	436	35	policies	policy	NOUN
taxlaw-2813	436	36	that	that	PRON
taxlaw-2813	436	37	are	be	AUX
taxlaw-2813	436	38	designed	design	VERB
taxlaw-2813	436	39	:	:	PUNCT
taxlaw-2813	436	40	(	(	PUNCT
taxlaw-2813	436	41	a	a	X
taxlaw-2813	436	42	)	)	PUNCT
taxlaw-2813	436	43	to	to	PART
taxlaw-2813	436	44	achieve	achieve	VERB
taxlaw-2813	436	45	the	the	DET
taxlaw-2813	436	46	highest	high	ADJ
taxlaw-2813	436	47	sustainable	sustainable	ADJ
taxlaw-2813	436	48	economic	economic	ADJ
taxlaw-2813	436	49	growth	growth	NOUN
taxlaw-2813	436	50	and	and	CCONJ
taxlaw-2813	436	51	employment	employment	NOUN
taxlaw-2813	436	52	and	and	CCONJ
taxlaw-2813	436	53	a	a	DET
taxlaw-2813	436	54	rising	rise	VERB
taxlaw-2813	436	55	standard	standard	NOUN
taxlaw-2813	436	56	of	of	ADP
taxlaw-2813	436	57	living	live	VERB
taxlaw-2813	436	58	in	in	ADP
taxlaw-2813	436	59	member	member	NOUN
taxlaw-2813	436	60	countries	country	NOUN
taxlaw-2813	436	61	,	,	PUNCT
taxlaw-2813	436	62	while	while	SCONJ
taxlaw-2813	436	63	maintaining	maintain	VERB
taxlaw-2813	436	64	financial	financial	ADJ
taxlaw-2813	436	65	stability	stability	NOUN
taxlaw-2813	436	66	,	,	PUNCT
taxlaw-2813	436	67	and	and	CCONJ
taxlaw-2813	436	68	thus	thus	ADV
taxlaw-2813	436	69	contribute	contribute	VERB
taxlaw-2813	436	70	to	to	ADP
taxlaw-2813	436	71	the	the	DET
taxlaw-2813	436	72	development	development	NOUN
taxlaw-2813	436	73	of	of	ADP
taxlaw-2813	436	74	the	the	DET
taxlaw-2813	436	75	world	world	NOUN
taxlaw-2813	436	76	economy	economy	NOUN
taxlaw-2813	436	77	;	;	PUNCT
taxlaw-2813	436	78	(	(	PUNCT
taxlaw-2813	436	79	b	b	X
taxlaw-2813	436	80	)	)	PUNCT
taxlaw-2813	436	81	to	to	PART
taxlaw-2813	436	82	contribute	contribute	VERB
taxlaw-2813	436	83	to	to	AUX
taxlaw-2813	436	84	sound	sound	VERB
taxlaw-2813	436	85	economic	economic	ADJ
taxlaw-2813	436	86	expansion	expansion	NOUN
taxlaw-2813	436	87	in	in	ADP
taxlaw-2813	436	88	member	member	NOUN
taxlaw-2813	436	89	as	as	ADV
taxlaw-2813	436	90	well	well	ADV
taxlaw-2813	436	91	as	as	ADP
taxlaw-2813	436	92	non	non	ADJ
taxlaw-2813	436	93	-	-	ADJ
taxlaw-2813	436	94	member	member	ADJ
taxlaw-2813	436	95	countries	country	NOUN
taxlaw-2813	436	96	in	in	ADP
taxlaw-2813	436	97	the	the	DET
taxlaw-2813	436	98	process	process	NOUN
taxlaw-2813	436	99	of	of	ADP
taxlaw-2813	436	100	economic	economic	ADJ
taxlaw-2813	436	101	development	development	NOUN
taxlaw-2813	436	102	;	;	PUNCT
taxlaw-2813	436	103	and	and	CCONJ
taxlaw-2813	436	104	(	(	PUNCT
taxlaw-2813	436	105	c	c	X
taxlaw-2813	436	106	)	)	PUNCT
taxlaw-2813	436	107	to	to	PART
taxlaw-2813	436	108	contribute	contribute	VERB
taxlaw-2813	436	109	to	to	ADP
taxlaw-2813	436	110	the	the	DET
taxlaw-2813	436	111	expansion	expansion	NOUN
taxlaw-2813	436	112	of	of	ADP
taxlaw-2813	436	113	world	world	NOUN
taxlaw-2813	436	114	trade	trade	NOUN
taxlaw-2813	436	115	on	on	ADP
taxlaw-2813	436	116	a	a	DET
taxlaw-2813	436	117	multilateral	multilateral	ADJ
taxlaw-2813	436	118	non	non	ADJ
taxlaw-2813	436	119	-	-	ADJ
taxlaw-2813	436	120	discriminatory	discriminatory	ADJ
taxlaw-2813	436	121	basis	basis	NOUN
taxlaw-2813	436	122	in	in	ADP
taxlaw-2813	436	123	accordance	accordance	NOUN
taxlaw-2813	436	124	with	with	ADP
taxlaw-2813	436	125	international	international	ADJ
taxlaw-2813	436	126	obligations.81	obligations.81	NOUN
taxlaw-2813	436	127	in	in	ADP
taxlaw-2813	436	128	addition	addition	NOUN
taxlaw-2813	436	129	to	to	ADP
taxlaw-2813	436	130	these	these	DET
taxlaw-2813	436	131	substantive	substantive	ADJ
taxlaw-2813	436	132	goals	goal	NOUN
taxlaw-2813	436	133	,	,	PUNCT
taxlaw-2813	436	134	individual	individual	ADJ
taxlaw-2813	436	135	members	member	NOUN
taxlaw-2813	436	136	sought	seek	VERB
taxlaw-2813	436	137	to	to	PART
taxlaw-2813	436	138	accomplish	accomplish	VERB
taxlaw-2813	436	139	their	their	PRON
taxlaw-2813	436	140	own	own	ADJ
taxlaw-2813	436	141	goals	goal	NOUN
taxlaw-2813	436	142	with	with	ADP
taxlaw-2813	436	143	respect	respect	NOUN
taxlaw-2813	436	144	to	to	ADP
taxlaw-2813	436	145	the	the	DET
taxlaw-2813	436	146	organization82	organization82	NOUN
taxlaw-2813	436	147	and	and	CCONJ
taxlaw-2813	436	148	the	the	DET
taxlaw-2813	436	149	organization	organization	NOUN
taxlaw-2813	436	150	’s	’s	PART
taxlaw-2813	436	151	impact	impact	NOUN
taxlaw-2813	436	152	on	on	ADP
taxlaw-2813	436	153	them.83	them.83	PROPN
taxlaw-2813	436	154	the	the	DET
taxlaw-2813	436	155	oecd	oecd	PROPN
taxlaw-2813	436	156	’s	’s	PART
taxlaw-2813	436	157	initial	initial	ADJ
taxlaw-2813	436	158	role	role	NOUN
taxlaw-2813	436	159	in	in	ADP
taxlaw-2813	436	160	tax	tax	NOUN
taxlaw-2813	436	161	measures	measure	NOUN
taxlaw-2813	436	162	were	be	AUX
taxlaw-2813	436	163	an	an	DET
taxlaw-2813	436	164	effort	effort	NOUN
taxlaw-2813	436	165	to	to	PART
taxlaw-2813	436	166	minimize	minimize	VERB
taxlaw-2813	436	167	the	the	DET
taxlaw-2813	436	168	transaction	transaction	NOUN
taxlaw-2813	436	169	costs	cost	NOUN
taxlaw-2813	436	170	of	of	ADP
taxlaw-2813	436	171	doing	do	VERB
taxlaw-2813	436	172	business	business	NOUN
taxlaw-2813	436	173	across	across	ADP
taxlaw-2813	436	174	different	different	ADJ
taxlaw-2813	436	175	tax	tax	NOUN
taxlaw-2813	436	176	systems	system	NOUN
taxlaw-2813	436	177	by	by	ADP
taxlaw-2813	436	178	creating	create	VERB
taxlaw-2813	436	179	a	a	DET
taxlaw-2813	436	180	framework	framework	NOUN
taxlaw-2813	436	181	that	that	PRON
taxlaw-2813	436	182	could	could	AUX
taxlaw-2813	436	183	help	help	VERB
taxlaw-2813	436	184	solve	solve	VERB
taxlaw-2813	436	185	double	double	ADJ
taxlaw-2813	436	186	taxation	taxation	NOUN
taxlaw-2813	436	187	issues	issue	NOUN
taxlaw-2813	436	188	,	,	PUNCT
taxlaw-2813	436	189	an	an	DET
taxlaw-2813	436	190	approach	approach	NOUN
taxlaw-2813	436	191	consistent	consistent	ADJ
taxlaw-2813	436	192	with	with	ADP
taxlaw-2813	436	193	its	its	PRON
taxlaw-2813	436	194	formal	formal	ADJ
taxlaw-2813	436	195	goals	goal	NOUN
taxlaw-2813	436	196	of	of	ADP
taxlaw-2813	436	197	expanding	expand	VERB
taxlaw-2813	436	198	economic	economic	ADJ
taxlaw-2813	436	199	development	development	NOUN
taxlaw-2813	436	200	.	.	PUNCT
taxlaw-2813	437	1	this	this	PRON
taxlaw-2813	437	2	expressed	express	VERB
taxlaw-2813	437	3	itself	itself	PRON
taxlaw-2813	437	4	in	in	ADP
taxlaw-2813	437	5	the	the	DET
taxlaw-2813	437	6	1963	1963	NUM
taxlaw-2813	437	7	draft	draft	NOUN
taxlaw-2813	437	8	model	model	NOUN
taxlaw-2813	437	9	convention	convention	NOUN
taxlaw-2813	437	10	on	on	ADP
taxlaw-2813	437	11	income	income	NOUN
taxlaw-2813	437	12	and	and	CCONJ
taxlaw-2813	437	13	capital,84	capital,84	NOUN
taxlaw-2813	437	14	which	which	PRON
taxlaw-2813	437	15	established	establish	VERB
taxlaw-2813	437	16	the	the	DET
taxlaw-2813	437	17	oecd	oecd	PROPN
taxlaw-2813	437	18	as	as	ADP
taxlaw-2813	437	19	the	the	DET
taxlaw-2813	437	20	primary	primary	ADJ
taxlaw-2813	437	21	multilateral	multilateral	ADJ
taxlaw-2813	437	22	forum	forum	NOUN
taxlaw-2813	437	23	in	in	ADP
taxlaw-2813	437	24	international	international	ADJ
taxlaw-2813	437	25	tax	tax	NOUN
taxlaw-2813	437	26	policy.85	policy.85	NOUN
taxlaw-2813	437	27	the	the	DET
taxlaw-2813	437	28	1963	1963	NUM
taxlaw-2813	437	29	model	model	NOUN
taxlaw-2813	437	30	convention	convention	NOUN
taxlaw-2813	437	31	provided	provide	VERB
taxlaw-2813	437	32	nations	nation	NOUN
taxlaw-2813	437	33	with	with	ADP
taxlaw-2813	437	34	a	a	DET
taxlaw-2813	437	35	framework	framework	NOUN
taxlaw-2813	437	36	upon	upon	SCONJ
taxlaw-2813	437	37	which	which	PRON
taxlaw-2813	437	38	to	to	PART
taxlaw-2813	437	39	negotiate	negotiate	VERB
taxlaw-2813	437	40	,	,	PUNCT
taxlaw-2813	437	41	but	but	CCONJ
taxlaw-2813	437	42	it	it	PRON
taxlaw-2813	437	43	did	do	AUX
taxlaw-2813	437	44	not	not	PART
taxlaw-2813	437	45	attempt	attempt	VERB
taxlaw-2813	437	46	to	to	PART
taxlaw-2813	437	47	suggest	suggest	VERB
taxlaw-2813	437	48	how	how	SCONJ
taxlaw-2813	437	49	specific	specific	ADJ
taxlaw-2813	437	50	tax	tax	NOUN
taxlaw-2813	437	51	policy	policy	NOUN
taxlaw-2813	437	52	questions	question	NOUN
taxlaw-2813	437	53	be	be	AUX
taxlaw-2813	437	54	answered	answer	VERB
taxlaw-2813	437	55	.	.	PUNCT
taxlaw-2813	438	1	resolving	resolve	VERB
taxlaw-2813	438	2	double	double	ADJ
taxlaw-2813	438	3	tax	tax	NOUN
taxlaw-2813	438	4	issues	issue	NOUN
taxlaw-2813	438	5	to	to	PART
taxlaw-2813	438	6	spur	spur	VERB
taxlaw-2813	438	7	development	development	NOUN
taxlaw-2813	438	8	was	be	AUX
taxlaw-2813	438	9	also	also	ADV
taxlaw-2813	438	10	a	a	DET
taxlaw-2813	438	11	goal	goal	NOUN
taxlaw-2813	438	12	of	of	ADP
taxlaw-2813	438	13	the	the	DET
taxlaw-2813	438	14	united	united	PROPN
taxlaw-2813	438	15	states	states	PROPN
taxlaw-2813	438	16	’	'	PUNCT
taxlaw-2813	438	17	80	80	NUM
taxlaw-2813	438	18	the	the	DET
taxlaw-2813	438	19	20	20	NUM
taxlaw-2813	438	20	members	member	NOUN
taxlaw-2813	438	21	in	in	ADP
taxlaw-2813	438	22	1963	1963	NUM
taxlaw-2813	438	23	were	be	AUX
taxlaw-2813	438	24	austria	austria	PROPN
taxlaw-2813	438	25	,	,	PUNCT
taxlaw-2813	438	26	belgium	belgium	PROPN
taxlaw-2813	438	27	,	,	PUNCT
taxlaw-2813	438	28	canada	canada	PROPN
taxlaw-2813	438	29	,	,	PUNCT
taxlaw-2813	438	30	denmark	denmark	PROPN
taxlaw-2813	438	31	,	,	PUNCT
taxlaw-2813	438	32	france	france	PROPN
taxlaw-2813	438	33	,	,	PUNCT
taxlaw-2813	438	34	germany	germany	PROPN
taxlaw-2813	438	35	,	,	PUNCT
taxlaw-2813	438	36	greece	greece	PROPN
taxlaw-2813	438	37	,	,	PUNCT
taxlaw-2813	438	38	iceland	iceland	PROPN
taxlaw-2813	438	39	,	,	PUNCT
taxlaw-2813	438	40	ireland	ireland	PROPN
taxlaw-2813	438	41	,	,	PUNCT
taxlaw-2813	438	42	italy	italy	PROPN
taxlaw-2813	438	43	,	,	PUNCT
taxlaw-2813	438	44	luxembourg	luxembourg	PROPN
taxlaw-2813	438	45	,	,	PUNCT
taxlaw-2813	438	46	netherlands	netherlands	PROPN
taxlaw-2813	438	47	,	,	PUNCT
taxlaw-2813	438	48	norway	norway	PROPN
taxlaw-2813	438	49	,	,	PUNCT
taxlaw-2813	438	50	portugal	portugal	PROPN
taxlaw-2813	438	51	,	,	PUNCT
taxlaw-2813	438	52	spain	spain	PROPN
taxlaw-2813	438	53	,	,	PUNCT
taxlaw-2813	438	54	sweden	sweden	PROPN
taxlaw-2813	438	55	,	,	PUNCT
taxlaw-2813	438	56	switzerland	switzerland	PROPN
taxlaw-2813	438	57	,	,	PUNCT
taxlaw-2813	438	58	turkey	turkey	PROPN
taxlaw-2813	438	59	,	,	PUNCT
taxlaw-2813	438	60	the	the	DET
taxlaw-2813	438	61	united	united	ADJ
taxlaw-2813	438	62	kingdom	kingdom	PROPN
taxlaw-2813	438	63	,	,	PUNCT
taxlaw-2813	438	64	and	and	CCONJ
taxlaw-2813	438	65	the	the	DET
taxlaw-2813	438	66	united	united	PROPN
taxlaw-2813	438	67	states	states	PROPN
taxlaw-2813	438	68	.	.	PUNCT
taxlaw-2813	439	1	japan	japan	PROPN
taxlaw-2813	439	2	joined	join	VERB
taxlaw-2813	439	3	in	in	ADP
taxlaw-2813	439	4	1964	1964	NUM
taxlaw-2813	439	5	,	,	PUNCT
taxlaw-2813	439	6	finland	finland	PROPN
taxlaw-2813	439	7	in	in	ADP
taxlaw-2813	439	8	1969	1969	NUM
taxlaw-2813	439	9	,	,	PUNCT
taxlaw-2813	439	10	australia	australia	PROPN
taxlaw-2813	439	11	in	in	ADP
taxlaw-2813	439	12	1971	1971	NUM
taxlaw-2813	439	13	,	,	PUNCT
taxlaw-2813	439	14	and	and	CCONJ
taxlaw-2813	439	15	new	new	PROPN
taxlaw-2813	439	16	zealand	zealand	PROPN
taxlaw-2813	439	17	in	in	ADP
taxlaw-2813	439	18	1973	1973	NUM
taxlaw-2813	439	19	.	.	PUNCT
taxlaw-2813	440	1	later	late	ADJ
taxlaw-2813	440	2	members	member	NOUN
taxlaw-2813	440	3	are	be	AUX
taxlaw-2813	440	4	mexico	mexico	NOUN
taxlaw-2813	440	5	in	in	ADP
taxlaw-2813	440	6	1994	1994	NUM
taxlaw-2813	440	7	;	;	PUNCT
taxlaw-2813	440	8	the	the	DET
taxlaw-2813	440	9	czech	czech	PROPN
taxlaw-2813	440	10	republic	republic	NOUN
taxlaw-2813	440	11	in	in	ADP
taxlaw-2813	440	12	1995	1995	NUM
taxlaw-2813	440	13	;	;	PUNCT
taxlaw-2813	440	14	hungary	hungary	PROPN
taxlaw-2813	440	15	,	,	PUNCT
taxlaw-2813	440	16	korea	korea	PROPN
taxlaw-2813	440	17	,	,	PUNCT
taxlaw-2813	440	18	and	and	CCONJ
taxlaw-2813	440	19	poland	poland	PROPN
taxlaw-2813	440	20	in	in	ADP
taxlaw-2813	440	21	1996	1996	NUM
taxlaw-2813	440	22	;	;	PUNCT
taxlaw-2813	440	23	the	the	DET
taxlaw-2813	440	24	slovak	slovak	ADJ
taxlaw-2813	440	25	republic	republic	NOUN
taxlaw-2813	440	26	in	in	ADP
taxlaw-2813	440	27	2000	2000	NUM
taxlaw-2813	440	28	;	;	PUNCT
taxlaw-2813	440	29	and	and	CCONJ
taxlaw-2813	440	30	chile	chile	PROPN
taxlaw-2813	440	31	,	,	PUNCT
taxlaw-2813	440	32	estonia	estonia	PROPN
taxlaw-2813	440	33	,	,	PUNCT
taxlaw-2813	440	34	israel	israel	PROPN
taxlaw-2813	440	35	,	,	PUNCT
taxlaw-2813	440	36	and	and	CCONJ
taxlaw-2813	440	37	slovenia	slovenia	PROPN
taxlaw-2813	440	38	in	in	ADP
taxlaw-2813	440	39	2010	2010	NUM
taxlaw-2813	440	40	.	.	PUNCT
taxlaw-2813	441	1	currently	currently	ADV
taxlaw-2813	441	2	,	,	PUNCT
taxlaw-2813	441	3	there	there	PRON
taxlaw-2813	441	4	are	be	VERB
taxlaw-2813	441	5	thirty	thirty	NUM
taxlaw-2813	441	6	-	-	PUNCT
taxlaw-2813	441	7	four	four	NUM
taxlaw-2813	441	8	oecd	oecd	PROPN
taxlaw-2813	441	9	member	member	NOUN
taxlaw-2813	441	10	states	state	NOUN
taxlaw-2813	441	11	.	.	PUNCT
taxlaw-2813	442	1	by	by	ADP
taxlaw-2813	442	2	limiting	limit	VERB
taxlaw-2813	442	3	membership	membership	NOUN
taxlaw-2813	442	4	,	,	PUNCT
taxlaw-2813	442	5	the	the	DET
taxlaw-2813	442	6	oecd	oecd	PROPN
taxlaw-2813	442	7	may	may	AUX
taxlaw-2813	442	8	have	have	AUX
taxlaw-2813	442	9	created	create	VERB
taxlaw-2813	442	10	an	an	DET
taxlaw-2813	442	11	incentive	incentive	NOUN
taxlaw-2813	442	12	for	for	SCONJ
taxlaw-2813	442	13	states	state	NOUN
taxlaw-2813	442	14	to	to	PART
taxlaw-2813	442	15	seek	seek	VERB
taxlaw-2813	442	16	membership	membership	NOUN
taxlaw-2813	442	17	,	,	PUNCT
taxlaw-2813	442	18	a	a	DET
taxlaw-2813	442	19	model	model	NOUN
taxlaw-2813	442	20	that	that	PRON
taxlaw-2813	442	21	has	have	AUX
taxlaw-2813	442	22	been	be	AUX
taxlaw-2813	442	23	followed	follow	VERB
taxlaw-2813	442	24	by	by	ADP
taxlaw-2813	442	25	other	other	ADJ
taxlaw-2813	442	26	international	international	ADJ
taxlaw-2813	442	27	organizations	organization	NOUN
taxlaw-2813	442	28	.	.	PUNCT
taxlaw-2813	443	1	see	see	VERB
taxlaw-2813	443	2	bruno	bruno	PROPN
taxlaw-2813	443	3	s.	s.	PROPN
taxlaw-2813	443	4	frey	frey	PROPN
taxlaw-2813	443	5	,	,	PUNCT
taxlaw-2813	443	6	the	the	DET
taxlaw-2813	443	7	public	public	ADJ
taxlaw-2813	443	8	choice	choice	NOUN
taxlaw-2813	443	9	view	view	NOUN
taxlaw-2813	443	10	of	of	ADP
taxlaw-2813	443	11	international	international	ADJ
taxlaw-2813	443	12	political	political	ADJ
taxlaw-2813	443	13	economy	economy	NOUN
taxlaw-2813	443	14	,	,	PUNCT
taxlaw-2813	443	15	in	in	ADP
taxlaw-2813	443	16	the	the	DET
taxlaw-2813	443	17	political	political	ADJ
taxlaw-2813	443	18	economy	economy	NOUN
taxlaw-2813	443	19	of	of	ADP
taxlaw-2813	443	20	international	international	ADJ
taxlaw-2813	443	21	organizations	organization	NOUN
taxlaw-2813	443	22	7	7	NUM
taxlaw-2813	443	23	,	,	PUNCT
taxlaw-2813	443	24	13–14	13–14	NUM
taxlaw-2813	443	25	(	(	PUNCT
taxlaw-2813	443	26	ronald	ronald	PROPN
taxlaw-2813	443	27	vaubel	vaubel	PROPN
taxlaw-2813	443	28	&	&	CCONJ
taxlaw-2813	443	29	thomas	thomas	PROPN
taxlaw-2813	443	30	d.	d.	PROPN
taxlaw-2813	443	31	willett	willett	PROPN
taxlaw-2813	443	32	eds	eds	PROPN
taxlaw-2813	443	33	.	.	PROPN
taxlaw-2813	443	34	,	,	PUNCT
taxlaw-2813	443	35	1991	1991	NUM
taxlaw-2813	443	36	)	)	PUNCT
taxlaw-2813	443	37	.	.	PUNCT
taxlaw-2813	444	1	the	the	DET
taxlaw-2813	444	2	organization	organization	NOUN
taxlaw-2813	444	3	also	also	ADV
taxlaw-2813	444	4	grew	grow	VERB
taxlaw-2813	444	5	substantially	substantially	ADV
taxlaw-2813	444	6	.	.	PUNCT
taxlaw-2813	445	1	its	its	PRON
taxlaw-2813	445	2	budget	budget	NOUN
taxlaw-2813	445	3	was	be	AUX
taxlaw-2813	445	4	159	159	NUM
taxlaw-2813	445	5	million	million	NUM
taxlaw-2813	445	6	francs	franc	NOUN
taxlaw-2813	445	7	by	by	ADP
taxlaw-2813	445	8	1971	1971	NUM
taxlaw-2813	445	9	,	,	PUNCT
taxlaw-2813	445	10	us$164	us$164	NOUN
taxlaw-2813	445	11	million	million	NUM
taxlaw-2813	445	12	in	in	ADP
taxlaw-2813	445	13	today	today	NOUN
taxlaw-2813	445	14	’s	’s	PART
taxlaw-2813	445	15	value	value	NOUN
taxlaw-2813	445	16	.	.	PUNCT
taxlaw-2813	446	1	by	by	ADP
taxlaw-2813	446	2	2011	2011	NUM
taxlaw-2813	446	3	,	,	PUNCT
taxlaw-2813	446	4	the	the	DET
taxlaw-2813	446	5	oecd	oecd	PROPN
taxlaw-2813	446	6	had	have	VERB
taxlaw-2813	446	7	a	a	DET
taxlaw-2813	446	8	budget	budget	NOUN
taxlaw-2813	446	9	of	of	ADP
taxlaw-2813	446	10	us$491	us$491	PROPN
taxlaw-2813	446	11	million	million	NUM
taxlaw-2813	446	12	.	.	PUNCT
taxlaw-2813	447	1	member	member	NOUN
taxlaw-2813	447	2	states	state	NOUN
taxlaw-2813	447	3	contribute	contribute	VERB
taxlaw-2813	447	4	proportionately	proportionately	ADV
taxlaw-2813	447	5	to	to	ADP
taxlaw-2813	447	6	the	the	DET
taxlaw-2813	447	7	size	size	NOUN
taxlaw-2813	447	8	of	of	ADP
taxlaw-2813	447	9	their	their	PRON
taxlaw-2813	447	10	economy	economy	NOUN
taxlaw-2813	447	11	;	;	PUNCT
taxlaw-2813	447	12	the	the	DET
taxlaw-2813	447	13	u.s	u.s	PROPN
taxlaw-2813	447	14	.	.	PROPN
taxlaw-2813	447	15	contributes	contribute	VERB
taxlaw-2813	447	16	almost	almost	ADV
taxlaw-2813	447	17	twenty	twenty	NUM
taxlaw-2813	447	18	-	-	PUNCT
taxlaw-2813	447	19	two	two	NUM
taxlaw-2813	447	20	percent	percent	NOUN
taxlaw-2813	447	21	(	(	PUNCT
taxlaw-2813	447	22	us$123	us$123	NOUN
taxlaw-2813	447	23	million	million	NUM
taxlaw-2813	447	24	)	)	PUNCT
taxlaw-2813	447	25	.	.	PUNCT
taxlaw-2813	448	1	see	see	VERB
taxlaw-2813	448	2	oecd	oecd	PROPN
taxlaw-2813	448	3	,	,	PUNCT
taxlaw-2813	448	4	about	about	ADP
taxlaw-2813	448	5	,	,	PUNCT
taxlaw-2813	448	6	budget	budget	NOUN
taxlaw-2813	448	7	(	(	PUNCT
taxlaw-2813	448	8	http://www.oecd.org/about/budget	http://www.oecd.org/about/budget	NOUN
taxlaw-2813	448	9	)	)	PUNCT
taxlaw-2813	448	10	(	(	PUNCT
taxlaw-2813	448	11	last	last	ADV
taxlaw-2813	448	12	visited	visit	VERB
taxlaw-2813	448	13	nov	nov	PROPN
taxlaw-2813	448	14	.	.	PROPN
taxlaw-2813	448	15	5	5	NUM
taxlaw-2813	448	16	,	,	PUNCT
taxlaw-2813	448	17	2012	2012	NUM
taxlaw-2813	448	18	)	)	PUNCT
taxlaw-2813	448	19	.	.	PUNCT
taxlaw-2813	449	1	81	81	NUM
taxlaw-2813	449	2	convention	convention	NOUN
taxlaw-2813	449	3	on	on	ADP
taxlaw-2813	449	4	the	the	DET
taxlaw-2813	449	5	organisation	organisation	NOUN
taxlaw-2813	449	6	for	for	ADP
taxlaw-2813	449	7	economic	economic	ADJ
taxlaw-2813	449	8	co	co	NOUN
taxlaw-2813	449	9	-	-	NOUN
taxlaw-2813	449	10	operation	operation	NOUN
taxlaw-2813	449	11	and	and	CCONJ
taxlaw-2813	449	12	development	development	NOUN
taxlaw-2813	449	13	art	art	NOUN
taxlaw-2813	449	14	.	.	PUNCT
taxlaw-2813	450	1	1	1	NUM
taxlaw-2813	450	2	,	,	PUNCT
taxlaw-2813	450	3	dec	dec	PROPN
taxlaw-2813	450	4	.	.	PROPN
taxlaw-2813	450	5	14	14	NUM
taxlaw-2813	450	6	,	,	PUNCT
taxlaw-2813	450	7	1960	1960	NUM
taxlaw-2813	450	8	.	.	PUNCT
taxlaw-2813	451	1	82	82	NUM
taxlaw-2813	451	2	for	for	ADP
taxlaw-2813	451	3	example	example	NOUN
taxlaw-2813	451	4	,	,	PUNCT
taxlaw-2813	451	5	the	the	DET
taxlaw-2813	451	6	creation	creation	NOUN
taxlaw-2813	451	7	of	of	ADP
taxlaw-2813	451	8	the	the	DET
taxlaw-2813	451	9	oecd	oecd	PROPN
taxlaw-2813	451	10	involved	involve	VERB
taxlaw-2813	451	11	negotiations	negotiation	NOUN
taxlaw-2813	451	12	over	over	ADP
taxlaw-2813	451	13	which	which	PRON
taxlaw-2813	451	14	countries	country	NOUN
taxlaw-2813	451	15	would	would	AUX
taxlaw-2813	451	16	supply	supply	VERB
taxlaw-2813	451	17	the	the	DET
taxlaw-2813	451	18	deputy	deputy	NOUN
taxlaw-2813	451	19	directors	director	NOUN
taxlaw-2813	451	20	.	.	PUNCT
taxlaw-2813	452	1	italy	italy	PROPN
taxlaw-2813	452	2	insisted	insist	VERB
taxlaw-2813	452	3	that	that	SCONJ
taxlaw-2813	452	4	it	it	PRON
taxlaw-2813	452	5	be	be	AUX
taxlaw-2813	452	6	given	give	VERB
taxlaw-2813	452	7	a	a	DET
taxlaw-2813	452	8	deputy	deputy	NOUN
taxlaw-2813	452	9	directorship	directorship	NOUN
taxlaw-2813	452	10	as	as	ADP
taxlaw-2813	452	11	a	a	DET
taxlaw-2813	452	12	condition	condition	NOUN
taxlaw-2813	452	13	of	of	ADP
taxlaw-2813	452	14	membership	membership	NOUN
taxlaw-2813	452	15	,	,	PUNCT
taxlaw-2813	452	16	necessitating	necessitate	VERB
taxlaw-2813	452	17	expansion	expansion	NOUN
taxlaw-2813	452	18	of	of	ADP
taxlaw-2813	452	19	the	the	DET
taxlaw-2813	452	20	number	number	NOUN
taxlaw-2813	452	21	of	of	ADP
taxlaw-2813	452	22	deputy	deputy	NOUN
taxlaw-2813	452	23	directors	director	NOUN
taxlaw-2813	452	24	to	to	ADP
taxlaw-2813	452	25	five	five	NUM
taxlaw-2813	452	26	.	.	PUNCT
taxlaw-2813	453	1	similarly	similarly	ADV
taxlaw-2813	453	2	,	,	PUNCT
taxlaw-2813	453	3	britain	britain	PROPN
taxlaw-2813	453	4	expended	expend	VERB
taxlaw-2813	453	5	considerable	considerable	ADJ
taxlaw-2813	453	6	effort	effort	NOUN
taxlaw-2813	453	7	in	in	ADP
taxlaw-2813	453	8	retaining	retain	VERB
taxlaw-2813	453	9	the	the	DET
taxlaw-2813	453	10	chairmanship	chairmanship	NOUN
taxlaw-2813	453	11	of	of	ADP
taxlaw-2813	453	12	the	the	DET
taxlaw-2813	453	13	economic	economic	PROPN
taxlaw-2813	453	14	affairs	affairs	PROPN
taxlaw-2813	453	15	committee	committee	NOUN
taxlaw-2813	453	16	in	in	ADP
taxlaw-2813	453	17	the	the	DET
taxlaw-2813	453	18	mid-1960s	mid-1960	NOUN
taxlaw-2813	453	19	,	,	PUNCT
taxlaw-2813	453	20	despite	despite	SCONJ
taxlaw-2813	453	21	pressure	pressure	NOUN
taxlaw-2813	453	22	from	from	ADP
taxlaw-2813	453	23	the	the	DET
taxlaw-2813	453	24	oecd	oecd	PROPN
taxlaw-2813	453	25	director	director	NOUN
taxlaw-2813	453	26	to	to	PART
taxlaw-2813	453	27	allow	allow	VERB
taxlaw-2813	453	28	a	a	DET
taxlaw-2813	453	29	country	country	NOUN
taxlaw-2813	453	30	with	with	ADP
taxlaw-2813	453	31	fewer	few	ADJ
taxlaw-2813	453	32	economic	economic	ADJ
taxlaw-2813	453	33	problems	problem	NOUN
taxlaw-2813	453	34	to	to	PART
taxlaw-2813	453	35	hold	hold	VERB
taxlaw-2813	453	36	the	the	DET
taxlaw-2813	453	37	chair	chair	NOUN
taxlaw-2813	453	38	.	.	PUNCT
taxlaw-2813	454	1	83	83	NUM
taxlaw-2813	454	2	for	for	ADP
taxlaw-2813	454	3	example	example	NOUN
taxlaw-2813	454	4	,	,	PUNCT
taxlaw-2813	454	5	during	during	ADP
taxlaw-2813	454	6	britain	britain	PROPN
taxlaw-2813	454	7	’s	’s	PART
taxlaw-2813	454	8	economic	economic	ADJ
taxlaw-2813	454	9	difficulties	difficulty	NOUN
taxlaw-2813	454	10	in	in	ADP
taxlaw-2813	454	11	the	the	DET
taxlaw-2813	454	12	1960s	1960	NOUN
taxlaw-2813	454	13	,	,	PUNCT
taxlaw-2813	454	14	british	british	ADJ
taxlaw-2813	454	15	officials	official	NOUN
taxlaw-2813	454	16	carefully	carefully	ADV
taxlaw-2813	454	17	negotiated	negotiate	VERB
taxlaw-2813	454	18	changes	change	NOUN
taxlaw-2813	454	19	in	in	ADP
taxlaw-2813	454	20	language	language	NOUN
taxlaw-2813	454	21	to	to	ADP
taxlaw-2813	454	22	oecd	oecd	PROPN
taxlaw-2813	454	23	documents	document	NOUN
taxlaw-2813	454	24	discussing	discuss	VERB
taxlaw-2813	454	25	britain	britain	PROPN
taxlaw-2813	454	26	’s	’s	PART
taxlaw-2813	454	27	economy	economy	NOUN
taxlaw-2813	454	28	.	.	PUNCT
taxlaw-2813	455	1	84	84	NUM
taxlaw-2813	455	2	oecd	oecd	NOUN
taxlaw-2813	455	3	,	,	PUNCT
taxlaw-2813	455	4	draft	draft	NOUN
taxlaw-2813	455	5	double	double	ADJ
taxlaw-2813	455	6	taxation	taxation	NOUN
taxlaw-2813	455	7	convention	convention	NOUN
taxlaw-2813	455	8	on	on	ADP
taxlaw-2813	455	9	income	income	NOUN
taxlaw-2813	455	10	and	and	CCONJ
taxlaw-2813	455	11	capital	capital	NOUN
taxlaw-2813	455	12	(	(	PUNCT
taxlaw-2813	455	13	1963	1963	NUM
taxlaw-2813	455	14	)	)	PUNCT
taxlaw-2813	455	15	,	,	PUNCT
taxlaw-2813	455	16	available	available	ADJ
taxlaw-2813	455	17	at	at	ADP
taxlaw-2813	455	18	http://faculty.law.wayne.edu/tad/documents/tax_treaties/oecd_1963.pdf	http://faculty.law.wayne.edu/tad/documents/tax_treaties/oecd_1963.pdf	PROPN
taxlaw-2813	455	19	(	(	PUNCT
taxlaw-2813	455	20	last	last	ADV
taxlaw-2813	455	21	visited	visit	VERB
taxlaw-2813	455	22	nov	nov	PROPN
taxlaw-2813	455	23	.	.	PROPN
taxlaw-2813	455	24	5	5	NUM
taxlaw-2813	455	25	,	,	PUNCT
taxlaw-2813	455	26	2012	2012	NUM
taxlaw-2813	455	27	)	)	PUNCT
taxlaw-2813	455	28	.	.	PUNCT
taxlaw-2813	456	1	oecd	oecd	PROPN
taxlaw-2813	456	2	model	model	PROPN
taxlaw-2813	456	3	convention	convention	NOUN
taxlaw-2813	456	4	provisions	provision	NOUN
taxlaw-2813	456	5	evolved	evolve	VERB
taxlaw-2813	456	6	into	into	ADP
taxlaw-2813	456	7	“	"	PUNCT
taxlaw-2813	456	8	industry	industry	NOUN
taxlaw-2813	456	9	standard[s	standard[s	NOUN
taxlaw-2813	456	10	]	]	PUNCT
taxlaw-2813	456	11	”	"	PUNCT
taxlaw-2813	456	12	in	in	ADP
taxlaw-2813	456	13	many	many	ADJ
taxlaw-2813	456	14	cases	case	NOUN
taxlaw-2813	456	15	.	.	PUNCT
taxlaw-2813	457	1	see	see	VERB
taxlaw-2813	457	2	,	,	PUNCT
taxlaw-2813	457	3	e.g.	e.g.	ADV
taxlaw-2813	457	4	,	,	PUNCT
taxlaw-2813	457	5	christians	christian	NOUN
taxlaw-2813	457	6	,	,	PUNCT
taxlaw-2813	457	7	supra	supra	PROPN
taxlaw-2813	457	8	note	note	NOUN
taxlaw-2813	457	9	12	12	NUM
taxlaw-2813	457	10	,	,	PUNCT
taxlaw-2813	457	11	at	at	ADP
taxlaw-2813	457	12	1433	1433	NUM
taxlaw-2813	457	13	(	(	PUNCT
taxlaw-2813	457	14	“	"	PUNCT
taxlaw-2813	457	15	the	the	DET
taxlaw-2813	457	16	tax	tax	NOUN
taxlaw-2813	457	17	treaty	treaty	NOUN
taxlaw-2813	457	18	map	map	NOUN
taxlaw-2813	457	19	[	[	X
taxlaw-2813	457	20	mutual	mutual	ADJ
taxlaw-2813	457	21	agreement	agreement	NOUN
taxlaw-2813	457	22	procedure	procedure	NOUN
taxlaw-2813	457	23	]	]	PUNCT
taxlaw-2813	457	24	came	come	VERB
taxlaw-2813	457	25	into	into	ADP
taxlaw-2813	457	26	being	be	AUX
taxlaw-2813	457	27	in	in	ADP
taxlaw-2813	457	28	the	the	DET
taxlaw-2813	457	29	early	early	ADJ
taxlaw-2813	457	30	days	day	NOUN
taxlaw-2813	457	31	of	of	ADP
taxlaw-2813	457	32	tax	tax	NOUN
taxlaw-2813	457	33	treaty	treaty	NOUN
taxlaw-2813	457	34	history	history	NOUN
taxlaw-2813	457	35	and	and	CCONJ
taxlaw-2813	457	36	has	have	AUX
taxlaw-2813	457	37	become	become	VERB
taxlaw-2813	457	38	the	the	DET
taxlaw-2813	457	39	industry	industry	NOUN
taxlaw-2813	457	40	standard	standard	NOUN
taxlaw-2813	457	41	through	through	ADP
taxlaw-2813	457	42	the	the	DET
taxlaw-2813	457	43	model	model	NOUN
taxlaw-2813	457	44	tax	tax	NOUN
taxlaw-2813	457	45	convention	convention	NOUN
taxlaw-2813	457	46	promulgated	promulgate	VERB
taxlaw-2813	457	47	by	by	ADP
taxlaw-2813	457	48	the	the	DET
taxlaw-2813	457	49	oecd	oecd	PROPN
taxlaw-2813	457	50	.	.	PUNCT
taxlaw-2813	457	51	”	"	PUNCT
taxlaw-2813	457	52	)	)	PUNCT
taxlaw-2813	457	53	.	.	PUNCT
taxlaw-2813	458	1	85	85	NUM
taxlaw-2813	458	2	see	see	VERB
taxlaw-2813	458	3	rixen	rixen	NOUN
taxlaw-2813	458	4	,	,	PUNCT
taxlaw-2813	458	5	supra	supra	PROPN
taxlaw-2813	458	6	note	note	NOUN
taxlaw-2813	458	7	3	3	NUM
taxlaw-2813	458	8	,	,	PUNCT
taxlaw-2813	458	9	at	at	ADP
taxlaw-2813	458	10	99	99	NUM
taxlaw-2813	458	11	;	;	PUNCT
taxlaw-2813	458	12	christians	christian	NOUN
taxlaw-2813	458	13	,	,	PUNCT
taxlaw-2813	458	14	supra	supra	PROPN
taxlaw-2813	458	15	note	note	NOUN
taxlaw-2813	458	16	5	5	NUM
taxlaw-2813	458	17	,	,	PUNCT
taxlaw-2813	458	18	at	at	ADP
taxlaw-2813	458	19	99	99	NUM
taxlaw-2813	458	20	(	(	PUNCT
taxlaw-2813	458	21	noting	note	VERB
taxlaw-2813	458	22	that	that	SCONJ
taxlaw-2813	458	23	oecd	oecd	PROPN
taxlaw-2813	458	24	was	be	AUX
taxlaw-2813	458	25	“	"	PUNCT
taxlaw-2813	458	26	long	long	ADV
taxlaw-2813	458	27	prominent	prominent	ADJ
taxlaw-2813	458	28	as	as	ADP
taxlaw-2813	458	29	a	a	DET
taxlaw-2813	458	30	central	central	ADJ
taxlaw-2813	458	31	global	global	ADJ
taxlaw-2813	458	32	institution	institution	NOUN
taxlaw-2813	458	33	for	for	ADP
taxlaw-2813	458	34	technical	technical	ADJ
taxlaw-2813	458	35	tax	tax	NOUN
taxlaw-2813	458	36	policy	policy	NOUN
taxlaw-2813	458	37	design	design	NOUN
taxlaw-2813	458	38	”	"	PUNCT
taxlaw-2813	458	39	)	)	PUNCT
taxlaw-2813	458	40	.	.	PUNCT
taxlaw-2813	459	1	20	20	NUM
taxlaw-2813	459	2	columbia	columbia	PROPN
taxlaw-2813	459	3	journal	journal	PROPN
taxlaw-2813	459	4	of	of	ADP
taxlaw-2813	459	5	tax	tax	NOUN
taxlaw-2813	459	6	law	law	NOUN
taxlaw-2813	459	7	[	[	X
taxlaw-2813	459	8	vol.4:1	vol.4:1	VERB
taxlaw-2813	459	9	broad	broad	ADJ
taxlaw-2813	459	10	extensions	extension	NOUN
taxlaw-2813	459	11	of	of	ADP
taxlaw-2813	459	12	its	its	PRON
taxlaw-2813	459	13	tax	tax	NOUN
taxlaw-2813	459	14	treaties	treaty	NOUN
taxlaw-2813	459	15	with	with	ADP
taxlaw-2813	459	16	european	european	ADJ
taxlaw-2813	459	17	nations	nation	NOUN
taxlaw-2813	459	18	to	to	ADP
taxlaw-2813	459	19	those	those	DET
taxlaw-2813	459	20	nations	nation	NOUN
taxlaw-2813	459	21	’	'	PUNCT
taxlaw-2813	459	22	overseas	overseas	ADJ
taxlaw-2813	459	23	territories	territory	NOUN
taxlaw-2813	459	24	and	and	CCONJ
taxlaw-2813	459	25	newly	newly	ADV
taxlaw-2813	459	26	independent	independent	ADJ
taxlaw-2813	459	27	former	former	ADJ
taxlaw-2813	459	28	colonies	colony	NOUN
taxlaw-2813	459	29	during	during	ADP
taxlaw-2813	459	30	the	the	DET
taxlaw-2813	459	31	1950s.86	1950s.86	PROPN
taxlaw-2813	459	32	even	even	ADV
taxlaw-2813	459	33	though	though	SCONJ
taxlaw-2813	459	34	the	the	DET
taxlaw-2813	459	35	oecd	oecd	PROPN
taxlaw-2813	459	36	’s	’s	PART
taxlaw-2813	459	37	more	more	ADV
taxlaw-2813	459	38	homogenous	homogenous	ADJ
taxlaw-2813	459	39	membership	membership	NOUN
taxlaw-2813	459	40	eliminated	eliminate	VERB
taxlaw-2813	459	41	some	some	PRON
taxlaw-2813	459	42	of	of	ADP
taxlaw-2813	459	43	the	the	DET
taxlaw-2813	459	44	conceptual	conceptual	ADJ
taxlaw-2813	459	45	conflicts	conflict	NOUN
taxlaw-2813	459	46	that	that	PRON
taxlaw-2813	459	47	had	have	AUX
taxlaw-2813	459	48	prevented	prevent	VERB
taxlaw-2813	459	49	the	the	DET
taxlaw-2813	459	50	u.n	u.n	PROPN
taxlaw-2813	459	51	.	.	PROPN
taxlaw-2813	459	52	from	from	ADP
taxlaw-2813	459	53	effectively	effectively	ADV
taxlaw-2813	459	54	addressing	address	VERB
taxlaw-2813	459	55	the	the	DET
taxlaw-2813	459	56	double	double	ADJ
taxlaw-2813	459	57	taxation	taxation	NOUN
taxlaw-2813	459	58	problems	problem	NOUN
taxlaw-2813	459	59	,	,	PUNCT
taxlaw-2813	459	60	even	even	ADV
taxlaw-2813	459	61	the	the	DET
taxlaw-2813	459	62	narrower	narrow	ADJ
taxlaw-2813	459	63	set	set	NOUN
taxlaw-2813	459	64	of	of	ADP
taxlaw-2813	459	65	tax	tax	NOUN
taxlaw-2813	459	66	issues	issue	NOUN
taxlaw-2813	459	67	that	that	PRON
taxlaw-2813	459	68	the	the	DET
taxlaw-2813	459	69	oecd	oecd	PROPN
taxlaw-2813	459	70	addressed	address	VERB
taxlaw-2813	459	71	remained	remain	VERB
taxlaw-2813	459	72	complex	complex	ADJ
taxlaw-2813	459	73	.	.	PUNCT
taxlaw-2813	460	1	unlike	unlike	ADP
taxlaw-2813	460	2	the	the	DET
taxlaw-2813	460	3	league	league	NOUN
taxlaw-2813	460	4	of	of	ADP
taxlaw-2813	460	5	nations	nation	NOUN
taxlaw-2813	460	6	,	,	PUNCT
taxlaw-2813	460	7	the	the	DET
taxlaw-2813	460	8	oecd	oecd	PROPN
taxlaw-2813	460	9	brought	bring	VERB
taxlaw-2813	460	10	government	government	NOUN
taxlaw-2813	460	11	officials	official	NOUN
taxlaw-2813	460	12	(	(	PUNCT
taxlaw-2813	460	13	at	at	ADP
taxlaw-2813	460	14	least	least	ADJ
taxlaw-2813	460	15	from	from	ADP
taxlaw-2813	460	16	a	a	DET
taxlaw-2813	460	17	small	small	ADJ
taxlaw-2813	460	18	group	group	NOUN
taxlaw-2813	460	19	of	of	ADP
taxlaw-2813	460	20	governments	government	NOUN
taxlaw-2813	460	21	)	)	PUNCT
taxlaw-2813	460	22	to	to	ADP
taxlaw-2813	460	23	the	the	DET
taxlaw-2813	460	24	table	table	NOUN
taxlaw-2813	460	25	as	as	ADV
taxlaw-2813	460	26	well	well	ADV
taxlaw-2813	460	27	as	as	ADP
taxlaw-2813	460	28	technical	technical	ADJ
taxlaw-2813	460	29	experts	expert	NOUN
taxlaw-2813	460	30	.	.	PUNCT
taxlaw-2813	461	1	and	and	CCONJ
taxlaw-2813	461	2	the	the	DET
taxlaw-2813	461	3	oecd	oecd	PROPN
taxlaw-2813	461	4	’s	’s	PART
taxlaw-2813	461	5	focus	focus	NOUN
taxlaw-2813	461	6	on	on	ADP
taxlaw-2813	461	7	the	the	DET
taxlaw-2813	461	8	problems	problem	NOUN
taxlaw-2813	461	9	its	its	PRON
taxlaw-2813	461	10	members	member	NOUN
taxlaw-2813	461	11	had	have	VERB
taxlaw-2813	461	12	with	with	ADP
taxlaw-2813	461	13	the	the	DET
taxlaw-2813	461	14	interactions	interaction	NOUN
taxlaw-2813	461	15	of	of	ADP
taxlaw-2813	461	16	their	their	PRON
taxlaw-2813	461	17	tax	tax	NOUN
taxlaw-2813	461	18	systems	system	NOUN
taxlaw-2813	461	19	narrowed	narrow	VERB
taxlaw-2813	461	20	the	the	DET
taxlaw-2813	461	21	range	range	NOUN
taxlaw-2813	461	22	of	of	ADP
taxlaw-2813	461	23	issues	issue	NOUN
taxlaw-2813	461	24	to	to	PART
taxlaw-2813	461	25	be	be	AUX
taxlaw-2813	461	26	resolved	resolve	VERB
taxlaw-2813	461	27	.	.	PUNCT
taxlaw-2813	462	1	as	as	ADP
taxlaw-2813	462	2	a	a	DET
taxlaw-2813	462	3	result	result	NOUN
taxlaw-2813	462	4	,	,	PUNCT
taxlaw-2813	462	5	the	the	DET
taxlaw-2813	462	6	draft	draft	NOUN
taxlaw-2813	462	7	model	model	NOUN
taxlaw-2813	462	8	convention	convention	NOUN
taxlaw-2813	462	9	was	be	AUX
taxlaw-2813	462	10	perceived	perceive	VERB
taxlaw-2813	462	11	as	as	ADP
taxlaw-2813	462	12	more	more	ADV
taxlaw-2813	462	13	politically	politically	ADV
taxlaw-2813	462	14	feasible	feasible	ADJ
taxlaw-2813	462	15	than	than	ADP
taxlaw-2813	462	16	its	its	PRON
taxlaw-2813	462	17	league	league	NOUN
taxlaw-2813	462	18	-	-	PUNCT
taxlaw-2813	462	19	drafted	draft	VERB
taxlaw-2813	462	20	predecessors.87	predecessors.87	NOUN
taxlaw-2813	462	21	even	even	ADV
taxlaw-2813	462	22	after	after	SCONJ
taxlaw-2813	462	23	the	the	DET
taxlaw-2813	462	24	1963	1963	NUM
taxlaw-2813	462	25	model	model	NOUN
taxlaw-2813	462	26	convention	convention	NOUN
taxlaw-2813	462	27	was	be	AUX
taxlaw-2813	462	28	published	publish	VERB
taxlaw-2813	462	29	,	,	PUNCT
taxlaw-2813	462	30	efforts	effort	NOUN
taxlaw-2813	462	31	continued	continue	VERB
taxlaw-2813	462	32	to	to	PART
taxlaw-2813	462	33	refine	refine	VERB
taxlaw-2813	462	34	the	the	DET
taxlaw-2813	462	35	solution	solution	NOUN
taxlaw-2813	462	36	and	and	CCONJ
taxlaw-2813	462	37	to	to	PART
taxlaw-2813	462	38	address	address	VERB
taxlaw-2813	462	39	additional	additional	ADJ
taxlaw-2813	462	40	issues	issue	NOUN
taxlaw-2813	462	41	.	.	PUNCT
taxlaw-2813	463	1	a	a	DET
taxlaw-2813	463	2	revised	revise	VERB
taxlaw-2813	463	3	convention	convention	NOUN
taxlaw-2813	463	4	was	be	AUX
taxlaw-2813	463	5	published	publish	VERB
taxlaw-2813	463	6	in	in	ADP
taxlaw-2813	463	7	1977	1977	NUM
taxlaw-2813	463	8	by	by	ADP
taxlaw-2813	463	9	what	what	PRON
taxlaw-2813	463	10	was	be	AUX
taxlaw-2813	463	11	now	now	ADV
taxlaw-2813	463	12	called	call	VERB
taxlaw-2813	463	13	the	the	DET
taxlaw-2813	463	14	committee	committee	NOUN
taxlaw-2813	463	15	on	on	ADP
taxlaw-2813	463	16	fiscal	fiscal	ADJ
taxlaw-2813	463	17	affairs	affair	NOUN
taxlaw-2813	463	18	(	(	PUNCT
taxlaw-2813	463	19	cfa).88	cfa).88	VERB
taxlaw-2813	463	20	both	both	CCONJ
taxlaw-2813	463	21	the	the	DET
taxlaw-2813	463	22	1963	1963	NUM
taxlaw-2813	463	23	draft	draft	NOUN
taxlaw-2813	463	24	and	and	CCONJ
taxlaw-2813	463	25	the	the	DET
taxlaw-2813	463	26	1977	1977	NUM
taxlaw-2813	463	27	convention	convention	NOUN
taxlaw-2813	463	28	were	be	AUX
taxlaw-2813	463	29	flexible	flexible	ADJ
taxlaw-2813	463	30	frameworks	framework	NOUN
taxlaw-2813	463	31	for	for	ADP
taxlaw-2813	463	32	resolving	resolve	VERB
taxlaw-2813	463	33	tax	tax	NOUN
taxlaw-2813	463	34	issues	issue	NOUN
taxlaw-2813	463	35	between	between	ADP
taxlaw-2813	463	36	developed	develop	VERB
taxlaw-2813	463	37	country	country	NOUN
taxlaw-2813	463	38	national	national	ADJ
taxlaw-2813	463	39	systems.89	systems.89	NOUN
taxlaw-2813	463	40	in	in	ADP
taxlaw-2813	463	41	neither	neither	DET
taxlaw-2813	463	42	form	form	NOUN
taxlaw-2813	463	43	did	do	AUX
taxlaw-2813	463	44	the	the	DET
taxlaw-2813	463	45	oecd	oecd	PROPN
taxlaw-2813	463	46	propose	propose	VERB
taxlaw-2813	463	47	substantive	substantive	ADJ
taxlaw-2813	463	48	policies	policy	NOUN
taxlaw-2813	463	49	on	on	ADP
taxlaw-2813	463	50	tax	tax	NOUN
taxlaw-2813	463	51	questions	question	NOUN
taxlaw-2813	463	52	.	.	PUNCT
taxlaw-2813	464	1	by	by	ADP
taxlaw-2813	464	2	the	the	DET
taxlaw-2813	464	3	end	end	NOUN
taxlaw-2813	464	4	of	of	ADP
taxlaw-2813	464	5	the	the	DET
taxlaw-2813	464	6	1970s	1970	NOUN
taxlaw-2813	464	7	,	,	PUNCT
taxlaw-2813	464	8	the	the	DET
taxlaw-2813	464	9	oecd	oecd	PROPN
taxlaw-2813	464	10	model	model	NOUN
taxlaw-2813	464	11	was	be	AUX
taxlaw-2813	464	12	“	"	PUNCT
taxlaw-2813	464	13	practically	practically	ADV
taxlaw-2813	464	14	the	the	DET
taxlaw-2813	464	15	infrastructure	infrastructure	NOUN
taxlaw-2813	464	16	of	of	ADP
taxlaw-2813	464	17	the	the	DET
taxlaw-2813	464	18	current	current	ADJ
taxlaw-2813	464	19	bilateral	bilateral	ADJ
taxlaw-2813	464	20	treaty	treaty	NOUN
taxlaw-2813	464	21	-	-	PUNCT
taxlaw-2813	464	22	based	base	VERB
taxlaw-2813	464	23	system”90	system”90	PROPN
taxlaw-2813	464	24	and	and	CCONJ
taxlaw-2813	464	25	the	the	DET
taxlaw-2813	464	26	oecd	oecd	PROPN
taxlaw-2813	464	27	was	be	AUX
taxlaw-2813	464	28	the	the	DET
taxlaw-2813	464	29	most	most	ADV
taxlaw-2813	464	30	important	important	ADJ
taxlaw-2813	464	31	arena	arena	NOUN
taxlaw-2813	464	32	for	for	ADP
taxlaw-2813	464	33	international	international	ADJ
taxlaw-2813	464	34	tax	tax	NOUN
taxlaw-2813	464	35	negotiations	negotiation	NOUN
taxlaw-2813	464	36	,	,	PUNCT
taxlaw-2813	464	37	86	86	NUM
taxlaw-2813	464	38	see	see	VERB
taxlaw-2813	464	39	tax	tax	NOUN
taxlaw-2813	464	40	evasion	evasion	NOUN
taxlaw-2813	464	41	through	through	ADP
taxlaw-2813	464	42	the	the	DET
taxlaw-2813	464	43	netherlands	netherlands	PROPN
taxlaw-2813	464	44	antilles	antille	NOUN
taxlaw-2813	464	45	and	and	CCONJ
taxlaw-2813	464	46	other	other	ADJ
taxlaw-2813	464	47	tax	tax	NOUN
taxlaw-2813	464	48	haven	haven	NOUN
taxlaw-2813	464	49	countries	country	NOUN
taxlaw-2813	464	50	:	:	PUNCT
taxlaw-2813	464	51	hearings	hearing	NOUN
taxlaw-2813	464	52	before	before	ADP
taxlaw-2813	464	53	a	a	DET
taxlaw-2813	464	54	subcomm	subcomm	NOUN
taxlaw-2813	464	55	.	.	PUNCT
taxlaw-2813	465	1	of	of	ADP
taxlaw-2813	465	2	the	the	DET
taxlaw-2813	465	3	h.	h.	PROPN
taxlaw-2813	465	4	comm	comm	NOUN
taxlaw-2813	465	5	.	.	PUNCT
taxlaw-2813	466	1	on	on	ADP
taxlaw-2813	466	2	gov’t	gov’t	NUM
taxlaw-2813	466	3	operations	operation	NOUN
taxlaw-2813	466	4	,	,	PUNCT
taxlaw-2813	466	5	98th	98th	ADJ
taxlaw-2813	466	6	cong	cong	NOUN
taxlaw-2813	466	7	.	.	PROPN
taxlaw-2813	466	8	,	,	PUNCT
taxlaw-2813	466	9	51	51	NUM
taxlaw-2813	466	10	(	(	PUNCT
taxlaw-2813	466	11	1983	1983	NUM
taxlaw-2813	466	12	)	)	PUNCT
taxlaw-2813	466	13	(	(	PUNCT
taxlaw-2813	466	14	statement	statement	NOUN
taxlaw-2813	466	15	of	of	ADP
taxlaw-2813	466	16	william	william	PROPN
taxlaw-2813	466	17	j.	j.	PROPN
taxlaw-2813	466	18	anderson	anderson	PROPN
taxlaw-2813	466	19	,	,	PUNCT
taxlaw-2813	466	20	dir	dir	PROPN
taxlaw-2813	466	21	.	.	PROPN
taxlaw-2813	466	22	,	,	PUNCT
taxlaw-2813	466	23	gen	gen	PROPN
taxlaw-2813	466	24	.	.	PROPN
taxlaw-2813	466	25	gov’t	gov’t	PROPN
taxlaw-2813	466	26	div	div	PROPN
taxlaw-2813	466	27	.	.	PROPN
taxlaw-2813	466	28	,	,	PUNCT
taxlaw-2813	466	29	gen	gen	PROPN
taxlaw-2813	466	30	.	.	PROPN
taxlaw-2813	466	31	accounting	accounting	PROPN
taxlaw-2813	466	32	office	office	PROPN
taxlaw-2813	466	33	)	)	PUNCT
taxlaw-2813	466	34	(	(	PUNCT
taxlaw-2813	466	35	“	"	PUNCT
taxlaw-2813	466	36	most	most	ADJ
taxlaw-2813	466	37	u.s	u.s	PROPN
taxlaw-2813	466	38	.	.	PROPN
taxlaw-2813	466	39	tax	tax	NOUN
taxlaw-2813	466	40	treaties	treaty	NOUN
taxlaw-2813	466	41	with	with	ADP
taxlaw-2813	466	42	tax	tax	NOUN
taxlaw-2813	466	43	haven	haven	NOUN
taxlaw-2813	466	44	countries	country	NOUN
taxlaw-2813	466	45	are	be	AUX
taxlaw-2813	466	46	in	in	ADP
taxlaw-2813	466	47	effect	effect	NOUN
taxlaw-2813	466	48	because	because	SCONJ
taxlaw-2813	466	49	previous	previous	ADJ
taxlaw-2813	466	50	u.s	u.s	PROPN
taxlaw-2813	466	51	.	.	PROPN
taxlaw-2813	466	52	treaties	treaty	NOUN
taxlaw-2813	466	53	with	with	ADP
taxlaw-2813	466	54	developed	develop	VERB
taxlaw-2813	466	55	nations	nation	NOUN
taxlaw-2813	466	56	were	be	AUX
taxlaw-2813	466	57	extended	extend	VERB
taxlaw-2813	466	58	to	to	PART
taxlaw-2813	466	59	present	present	VERB
taxlaw-2813	466	60	and	and	CCONJ
taxlaw-2813	466	61	former	former	ADJ
taxlaw-2813	466	62	colonies	colony	NOUN
taxlaw-2813	466	63	of	of	ADP
taxlaw-2813	466	64	those	those	DET
taxlaw-2813	466	65	nations	nation	NOUN
taxlaw-2813	466	66	.	.	PUNCT
taxlaw-2813	466	67	”	"	PUNCT
taxlaw-2813	466	68	)	)	PUNCT
taxlaw-2813	466	69	.	.	PUNCT
taxlaw-2813	467	1	the	the	DET
taxlaw-2813	467	2	preamble	preamble	NOUN
taxlaw-2813	467	3	stated	state	VERB
taxlaw-2813	467	4	that	that	SCONJ
taxlaw-2813	467	5	the	the	DET
taxlaw-2813	467	6	purpose	purpose	NOUN
taxlaw-2813	467	7	of	of	ADP
taxlaw-2813	467	8	the	the	DET
taxlaw-2813	467	9	treaty	treaty	NOUN
taxlaw-2813	467	10	was	be	AUX
taxlaw-2813	467	11	to	to	PART
taxlaw-2813	467	12	avoid	avoid	VERB
taxlaw-2813	467	13	double	double	ADJ
taxlaw-2813	467	14	taxation	taxation	NOUN
taxlaw-2813	467	15	.	.	PUNCT
taxlaw-2813	468	1	see	see	VERB
taxlaw-2813	468	2	elisabeth	elisabeth	PROPN
taxlaw-2813	468	3	e.	e.	PROPN
taxlaw-2813	468	4	owens	owens	PROPN
taxlaw-2813	468	5	,	,	PUNCT
taxlaw-2813	468	6	united	united	PROPN
taxlaw-2813	468	7	states	states	PROPN
taxlaw-2813	468	8	income	income	NOUN
taxlaw-2813	468	9	tax	tax	NOUN
taxlaw-2813	468	10	treaties	treaty	NOUN
taxlaw-2813	468	11	:	:	PUNCT
taxlaw-2813	468	12	their	their	PRON
taxlaw-2813	468	13	role	role	NOUN
taxlaw-2813	468	14	in	in	ADP
taxlaw-2813	468	15	relieving	relieve	VERB
taxlaw-2813	468	16	double	double	ADJ
taxlaw-2813	468	17	taxation	taxation	NOUN
taxlaw-2813	468	18	,	,	PUNCT
taxlaw-2813	468	19	17	17	NUM
taxlaw-2813	468	20	rutgers	rutgers	PROPN
taxlaw-2813	468	21	l.	l.	PROPN
taxlaw-2813	468	22	rev	rev	PROPN
taxlaw-2813	468	23	.	.	PROPN
taxlaw-2813	468	24	428	428	NUM
taxlaw-2813	468	25	,	,	PUNCT
taxlaw-2813	468	26	429	429	NUM
taxlaw-2813	468	27	(	(	PUNCT
taxlaw-2813	468	28	1962	1962	NUM
taxlaw-2813	468	29	)	)	PUNCT
taxlaw-2813	468	30	.	.	PUNCT
taxlaw-2813	469	1	since	since	SCONJ
taxlaw-2813	469	2	u.s	u.s	PROPN
taxlaw-2813	469	3	.	.	PROPN
taxlaw-2813	469	4	nationals	national	NOUN
taxlaw-2813	469	5	were	be	AUX
taxlaw-2813	469	6	shielded	shield	VERB
taxlaw-2813	469	7	from	from	ADP
taxlaw-2813	469	8	double	double	ADJ
taxlaw-2813	469	9	taxation	taxation	NOUN
taxlaw-2813	469	10	by	by	ADP
taxlaw-2813	469	11	tax	tax	NOUN
taxlaw-2813	469	12	credits	credit	NOUN
taxlaw-2813	469	13	of	of	ADP
taxlaw-2813	469	14	the	the	DET
taxlaw-2813	469	15	u.s	u.s	PROPN
taxlaw-2813	469	16	.	.	PROPN
taxlaw-2813	469	17	government	government	NOUN
taxlaw-2813	469	18	,	,	PUNCT
taxlaw-2813	469	19	the	the	DET
taxlaw-2813	469	20	treaties	treaty	NOUN
taxlaw-2813	469	21	did	do	VERB
taxlaw-2813	469	22	little	little	ADJ
taxlaw-2813	469	23	for	for	ADP
taxlaw-2813	469	24	american	american	ADJ
taxlaw-2813	469	25	nationals	national	NOUN
taxlaw-2813	469	26	,	,	PUNCT
taxlaw-2813	469	27	except	except	SCONJ
taxlaw-2813	469	28	for	for	ADP
taxlaw-2813	469	29	those	those	PRON
taxlaw-2813	469	30	living	live	VERB
taxlaw-2813	469	31	abroad	abroad	ADV
taxlaw-2813	469	32	.	.	PUNCT
taxlaw-2813	470	1	i	i	PRON
taxlaw-2813	470	2	d.	d.	PROPN
taxlaw-2813	470	3	at	at	ADP
taxlaw-2813	470	4	432	432	NUM
taxlaw-2813	470	5	–	–	PUNCT
taxlaw-2813	470	6	33	33	NUM
taxlaw-2813	470	7	,	,	PUNCT
taxlaw-2813	470	8	445	445	NUM
taxlaw-2813	470	9	.	.	PUNCT
taxlaw-2813	471	1	since	since	SCONJ
taxlaw-2813	471	2	several	several	ADJ
taxlaw-2813	471	3	countries	country	NOUN
taxlaw-2813	471	4	with	with	ADP
taxlaw-2813	471	5	which	which	PRON
taxlaw-2813	471	6	the	the	DET
taxlaw-2813	471	7	united	united	PROPN
taxlaw-2813	471	8	states	states	PROPN
taxlaw-2813	471	9	had	have	AUX
taxlaw-2813	471	10	signed	sign	VERB
taxlaw-2813	471	11	treaties	treaty	NOUN
taxlaw-2813	471	12	in	in	ADP
taxlaw-2813	471	13	the	the	DET
taxlaw-2813	471	14	beginning	beginning	NOUN
taxlaw-2813	471	15	of	of	ADP
taxlaw-2813	471	16	the	the	DET
taxlaw-2813	471	17	1960s	1960	NOUN
taxlaw-2813	471	18	did	do	AUX
taxlaw-2813	471	19	not	not	PART
taxlaw-2813	471	20	offer	offer	VERB
taxlaw-2813	471	21	tax	tax	NOUN
taxlaw-2813	471	22	credits	credit	NOUN
taxlaw-2813	471	23	to	to	ADP
taxlaw-2813	471	24	their	their	PRON
taxlaw-2813	471	25	citizens	citizen	NOUN
taxlaw-2813	471	26	to	to	ADP
taxlaw-2813	471	27	the	the	DET
taxlaw-2813	471	28	same	same	ADJ
taxlaw-2813	471	29	extent	extent	NOUN
taxlaw-2813	471	30	,	,	PUNCT
taxlaw-2813	471	31	they	they	PRON
taxlaw-2813	471	32	were	be	AUX
taxlaw-2813	471	33	also	also	ADV
taxlaw-2813	471	34	relieved	relieve	VERB
taxlaw-2813	471	35	from	from	ADP
taxlaw-2813	471	36	double	double	ADJ
taxlaw-2813	471	37	taxation	taxation	NOUN
taxlaw-2813	471	38	more	more	ADV
taxlaw-2813	471	39	significantly	significantly	ADV
taxlaw-2813	471	40	by	by	ADP
taxlaw-2813	471	41	signing	sign	VERB
taxlaw-2813	471	42	the	the	DET
taxlaw-2813	471	43	treaty	treaty	NOUN
taxlaw-2813	471	44	.	.	PUNCT
taxlaw-2813	472	1	i	i	PRON
taxlaw-2813	472	2	d.	d.	PROPN
taxlaw-2813	472	3	at	at	ADP
taxlaw-2813	472	4	445	445	NUM
taxlaw-2813	472	5	.	.	PUNCT
taxlaw-2813	473	1	the	the	DET
taxlaw-2813	473	2	treaties	treaty	NOUN
taxlaw-2813	473	3	also	also	ADV
taxlaw-2813	473	4	may	may	AUX
taxlaw-2813	473	5	have	have	AUX
taxlaw-2813	473	6	been	be	AUX
taxlaw-2813	473	7	aimed	aim	VERB
taxlaw-2813	473	8	at	at	ADP
taxlaw-2813	473	9	encouraging	encourage	VERB
taxlaw-2813	473	10	u.s	u.s	PROPN
taxlaw-2813	473	11	.	.	PROPN
taxlaw-2813	473	12	investments	investment	NOUN
taxlaw-2813	473	13	in	in	ADP
taxlaw-2813	473	14	western	western	ADJ
taxlaw-2813	473	15	europe	europe	PROPN
taxlaw-2813	473	16	.	.	PUNCT
taxlaw-2813	474	1	i	i	PRON
taxlaw-2813	474	2	d.	d.	PROPN
taxlaw-2813	474	3	at	at	ADP
taxlaw-2813	474	4	446	446	NUM
taxlaw-2813	474	5	.	.	PUNCT
taxlaw-2813	475	1	the	the	DET
taxlaw-2813	475	2	u.s	u.s	PROPN
taxlaw-2813	475	3	.	.	PROPN
taxlaw-2813	475	4	signed	sign	VERB
taxlaw-2813	475	5	its	its	PRON
taxlaw-2813	475	6	first	first	ADJ
taxlaw-2813	475	7	treaty	treaty	NOUN
taxlaw-2813	475	8	with	with	ADP
taxlaw-2813	475	9	france	france	PROPN
taxlaw-2813	475	10	in	in	ADP
taxlaw-2813	475	11	1932	1932	NUM
taxlaw-2813	475	12	,	,	PUNCT
taxlaw-2813	475	13	but	but	CCONJ
taxlaw-2813	475	14	had	have	AUX
taxlaw-2813	475	15	increased	increase	VERB
taxlaw-2813	475	16	its	its	PRON
taxlaw-2813	475	17	number	number	NOUN
taxlaw-2813	475	18	of	of	ADP
taxlaw-2813	475	19	treaties	treaty	NOUN
taxlaw-2813	475	20	to	to	ADP
taxlaw-2813	475	21	thirty	thirty	NUM
taxlaw-2813	475	22	by	by	ADP
taxlaw-2813	475	23	1973	1973	NUM
taxlaw-2813	475	24	.	.	PUNCT
taxlaw-2813	476	1	see	see	VERB
taxlaw-2813	476	2	rixen	rixen	NOUN
taxlaw-2813	476	3	,	,	PUNCT
taxlaw-2813	476	4	supra	supra	PROPN
taxlaw-2813	476	5	note	note	NOUN
taxlaw-2813	476	6	3	3	NUM
taxlaw-2813	476	7	,	,	PUNCT
taxlaw-2813	476	8	at	at	ADP
taxlaw-2813	476	9	109–111	109–111	NUM
taxlaw-2813	476	10	.	.	PUNCT
taxlaw-2813	477	1	87	87	NUM
taxlaw-2813	477	2	see	see	VERB
taxlaw-2813	477	3	rixen	rixen	NOUN
taxlaw-2813	477	4	,	,	PUNCT
taxlaw-2813	477	5	supra	supra	PROPN
taxlaw-2813	477	6	note	note	NOUN
taxlaw-2813	477	7	3	3	NUM
taxlaw-2813	477	8	,	,	PUNCT
taxlaw-2813	477	9	at	at	ADP
taxlaw-2813	477	10	99–100	99–100	PROPN
taxlaw-2813	477	11	.	.	PUNCT
taxlaw-2813	478	1	for	for	ADP
taxlaw-2813	478	2	example	example	NOUN
taxlaw-2813	478	3	,	,	PUNCT
taxlaw-2813	478	4	the	the	DET
taxlaw-2813	478	5	draft	draft	NOUN
taxlaw-2813	478	6	convention	convention	NOUN
taxlaw-2813	478	7	was	be	AUX
taxlaw-2813	478	8	to	to	PART
taxlaw-2813	478	9	be	be	AUX
taxlaw-2813	478	10	revised	revise	VERB
taxlaw-2813	478	11	according	accord	VERB
taxlaw-2813	478	12	to	to	ADP
taxlaw-2813	478	13	how	how	SCONJ
taxlaw-2813	478	14	bilateral	bilateral	ADJ
taxlaw-2813	478	15	double	double	ADJ
taxlaw-2813	478	16	tax	tax	NOUN
taxlaw-2813	478	17	agreements	agreement	NOUN
taxlaw-2813	478	18	diverged	diverge	VERB
taxlaw-2813	478	19	from	from	ADP
taxlaw-2813	478	20	it	it	PRON
taxlaw-2813	478	21	,	,	PUNCT
taxlaw-2813	478	22	but	but	CCONJ
taxlaw-2813	478	23	as	as	SCONJ
taxlaw-2813	478	24	they	they	PRON
taxlaw-2813	478	25	all	all	PRON
taxlaw-2813	478	26	conformed	conform	VERB
taxlaw-2813	478	27	to	to	ADP
taxlaw-2813	478	28	it	it	PRON
taxlaw-2813	478	29	,	,	PUNCT
taxlaw-2813	478	30	this	this	PRON
taxlaw-2813	478	31	became	become	VERB
taxlaw-2813	478	32	unnecessary	unnecessary	ADJ
taxlaw-2813	478	33	.	.	PUNCT
taxlaw-2813	479	1	88	88	NUM
taxlaw-2813	479	2	c.	c.	PROPN
taxlaw-2813	479	3	miller	miller	PROPN
taxlaw-2813	479	4	,	,	PUNCT
taxlaw-2813	479	5	alternatives	alternative	NOUN
taxlaw-2813	479	6	to	to	ADP
taxlaw-2813	479	7	the	the	DET
taxlaw-2813	479	8	oecd	oecd	PROPN
taxlaw-2813	479	9	model	model	NOUN
taxlaw-2813	479	10	,	,	PUNCT
taxlaw-2813	479	11	in	in	ADP
taxlaw-2813	479	12	taxation	taxation	NOUN
taxlaw-2813	479	13	and	and	CCONJ
taxlaw-2813	479	14	international	international	ADJ
taxlaw-2813	479	15	capital	capital	NOUN
taxlaw-2813	479	16	flows	flow	VERB
taxlaw-2813	479	17	:	:	PUNCT
taxlaw-2813	479	18	a	a	DET
taxlaw-2813	479	19	symp	symp	NOUN
taxlaw-2813	479	20	.	.	PUNCT
taxlaw-2813	480	1	of	of	ADP
taxlaw-2813	480	2	oecd	oecd	PROPN
taxlaw-2813	480	3	and	and	CCONJ
taxlaw-2813	480	4	non	non	ADJ
taxlaw-2813	480	5	–	–	PUNCT
taxlaw-2813	480	6	oecd	oecd	ADJ
taxlaw-2813	480	7	countries	country	NOUN
taxlaw-2813	480	8	83	83	NUM
taxlaw-2813	480	9	,	,	PUNCT
taxlaw-2813	480	10	83	83	NUM
taxlaw-2813	480	11	(	(	PUNCT
taxlaw-2813	480	12	1990	1990	NUM
taxlaw-2813	480	13	)	)	PUNCT
taxlaw-2813	480	14	.	.	PUNCT
taxlaw-2813	481	1	the	the	DET
taxlaw-2813	481	2	predecessor	predecessor	NOUN
taxlaw-2813	481	3	of	of	ADP
taxlaw-2813	481	4	the	the	DET
taxlaw-2813	481	5	cfa	cfa	PROPN
taxlaw-2813	481	6	was	be	AUX
taxlaw-2813	481	7	named	name	VERB
taxlaw-2813	481	8	the	the	DET
taxlaw-2813	481	9	fiscal	fiscal	ADJ
taxlaw-2813	481	10	committee	committee	NOUN
taxlaw-2813	481	11	.	.	PUNCT
taxlaw-2813	482	1	89	89	NUM
taxlaw-2813	482	2	rixen	rixen	NOUN
taxlaw-2813	482	3	describes	describe	VERB
taxlaw-2813	482	4	the	the	DET
taxlaw-2813	482	5	commentary	commentary	NOUN
taxlaw-2813	482	6	section	section	NOUN
taxlaw-2813	482	7	of	of	ADP
taxlaw-2813	482	8	the	the	DET
taxlaw-2813	482	9	convention	convention	NOUN
taxlaw-2813	482	10	as	as	ADP
taxlaw-2813	482	11	“	"	PUNCT
taxlaw-2813	482	12	the	the	DET
taxlaw-2813	482	13	most	most	ADV
taxlaw-2813	482	14	flexible	flexible	ADJ
taxlaw-2813	482	15	instrument	instrument	NOUN
taxlaw-2813	482	16	available	available	ADJ
taxlaw-2813	482	17	to	to	ADP
taxlaw-2813	482	18	governments	government	NOUN
taxlaw-2813	482	19	trying	try	VERB
taxlaw-2813	482	20	to	to	PART
taxlaw-2813	482	21	induce	induce	VERB
taxlaw-2813	482	22	changes	change	NOUN
taxlaw-2813	482	23	to	to	ADP
taxlaw-2813	482	24	a	a	DET
taxlaw-2813	482	25	series	series	NOUN
taxlaw-2813	482	26	of	of	ADP
taxlaw-2813	482	27	bilateral	bilateral	ADJ
taxlaw-2813	482	28	treaties	treaty	NOUN
taxlaw-2813	482	29	that	that	PRON
taxlaw-2813	482	30	can	can	AUX
taxlaw-2813	482	31	not	not	PART
taxlaw-2813	482	32	easily	easily	ADV
taxlaw-2813	482	33	and	and	CCONJ
taxlaw-2813	482	34	quickly	quickly	ADV
taxlaw-2813	482	35	be	be	AUX
taxlaw-2813	482	36	renegotiated	renegotiate	VERB
taxlaw-2813	482	37	.	.	PUNCT
taxlaw-2813	482	38	”	"	PUNCT
taxlaw-2813	483	1	rixen	rixen	PROPN
taxlaw-2813	483	2	supra	supra	PROPN
taxlaw-2813	483	3	note	note	PROPN
taxlaw-2813	483	4	3	3	NUM
taxlaw-2813	483	5	,	,	PUNCT
taxlaw-2813	483	6	at	at	ADP
taxlaw-2813	483	7	100	100	NUM
taxlaw-2813	483	8	.	.	PUNCT
taxlaw-2813	484	1	as	as	ADP
taxlaw-2813	484	2	a	a	DET
taxlaw-2813	484	3	framework	framework	NOUN
taxlaw-2813	484	4	for	for	ADP
taxlaw-2813	484	5	addressing	address	VERB
taxlaw-2813	484	6	tax	tax	NOUN
taxlaw-2813	484	7	issues	issue	NOUN
taxlaw-2813	484	8	between	between	ADP
taxlaw-2813	484	9	developed	develop	VERB
taxlaw-2813	484	10	economies	economy	NOUN
taxlaw-2813	484	11	,	,	PUNCT
taxlaw-2813	484	12	the	the	DET
taxlaw-2813	484	13	oecd	oecd	PROPN
taxlaw-2813	484	14	model	model	NOUN
taxlaw-2813	484	15	proved	prove	VERB
taxlaw-2813	484	16	unacceptable	unacceptable	ADJ
taxlaw-2813	484	17	to	to	ADP
taxlaw-2813	484	18	developing	develop	VERB
taxlaw-2813	484	19	countries	country	NOUN
taxlaw-2813	484	20	,	,	PUNCT
taxlaw-2813	484	21	and	and	CCONJ
taxlaw-2813	484	22	in	in	ADP
taxlaw-2813	484	23	1967	1967	NUM
taxlaw-2813	484	24	they	they	PRON
taxlaw-2813	484	25	turned	turn	VERB
taxlaw-2813	484	26	to	to	ADP
taxlaw-2813	484	27	the	the	DET
taxlaw-2813	484	28	u.n	u.n	PROPN
taxlaw-2813	484	29	.	.	PROPN
taxlaw-2813	484	30	to	to	PART
taxlaw-2813	484	31	create	create	VERB
taxlaw-2813	484	32	an	an	DET
taxlaw-2813	484	33	alternative	alternative	ADJ
taxlaw-2813	484	34	model	model	NOUN
taxlaw-2813	484	35	.	.	PUNCT
taxlaw-2813	485	1	this	this	DET
taxlaw-2813	485	2	work	work	NOUN
taxlaw-2813	485	3	was	be	AUX
taxlaw-2813	485	4	done	do	VERB
taxlaw-2813	485	5	through	through	ADP
taxlaw-2813	485	6	its	its	PRON
taxlaw-2813	485	7	”	"	PUNCT
taxlaw-2813	485	8	ad	ad	X
taxlaw-2813	485	9	hoc	hoc	X
taxlaw-2813	485	10	group	group	NOUN
taxlaw-2813	485	11	of	of	ADP
taxlaw-2813	485	12	experts	expert	NOUN
taxlaw-2813	485	13	”	"	PUNCT
taxlaw-2813	485	14	containing	contain	VERB
taxlaw-2813	485	15	mostly	mostly	ADV
taxlaw-2813	485	16	government	government	NOUN
taxlaw-2813	485	17	appointed	appoint	VERB
taxlaw-2813	485	18	officials	official	NOUN
taxlaw-2813	485	19	responsible	responsible	ADJ
taxlaw-2813	485	20	for	for	ADP
taxlaw-2813	485	21	negotiating	negotiate	VERB
taxlaw-2813	485	22	treaties	treaty	NOUN
taxlaw-2813	485	23	for	for	ADP
taxlaw-2813	485	24	their	their	PRON
taxlaw-2813	485	25	countries	country	NOUN
taxlaw-2813	485	26	.	.	PUNCT
taxlaw-2813	486	1	i	i	PRON
taxlaw-2813	486	2	d.	d.	PROPN
taxlaw-2813	486	3	at	at	ADP
taxlaw-2813	486	4	102	102	NUM
taxlaw-2813	486	5	.	.	PUNCT
taxlaw-2813	487	1	the	the	DET
taxlaw-2813	487	2	u.n	u.n	PROPN
taxlaw-2813	487	3	.	.	PROPN
taxlaw-2813	487	4	published	publish	VERB
taxlaw-2813	487	5	its	its	PRON
taxlaw-2813	487	6	own	own	ADJ
taxlaw-2813	487	7	model	model	NOUN
taxlaw-2813	487	8	convention	convention	NOUN
taxlaw-2813	487	9	in	in	ADP
taxlaw-2813	487	10	1980	1980	NUM
taxlaw-2813	487	11	,	,	PUNCT
taxlaw-2813	487	12	adapted	adapt	VERB
taxlaw-2813	487	13	from	from	ADP
taxlaw-2813	487	14	the	the	DET
taxlaw-2813	487	15	oecd	oecd	PROPN
taxlaw-2813	487	16	model	model	NOUN
taxlaw-2813	487	17	convention	convention	PROPN
taxlaw-2813	487	18	but	but	CCONJ
taxlaw-2813	487	19	modified	modify	VERB
taxlaw-2813	487	20	to	to	PART
taxlaw-2813	487	21	address	address	VERB
taxlaw-2813	487	22	the	the	DET
taxlaw-2813	487	23	unique	unique	ADJ
taxlaw-2813	487	24	tax	tax	NOUN
taxlaw-2813	487	25	issues	issue	NOUN
taxlaw-2813	487	26	that	that	PRON
taxlaw-2813	487	27	arise	arise	VERB
taxlaw-2813	487	28	between	between	ADP
taxlaw-2813	487	29	developed	developed	ADJ
taxlaw-2813	487	30	and	and	CCONJ
taxlaw-2813	487	31	developing	develop	VERB
taxlaw-2813	487	32	countries	country	NOUN
taxlaw-2813	487	33	.	.	PUNCT
taxlaw-2813	488	1	i	i	PRON
taxlaw-2813	488	2	d.	d.	PROPN
taxlaw-2813	488	3	at	at	ADP
taxlaw-2813	488	4	102–104	102–104	NUM
taxlaw-2813	488	5	.	.	PUNCT
taxlaw-2813	489	1	on	on	ADP
taxlaw-2813	489	2	the	the	DET
taxlaw-2813	489	3	dominance	dominance	NOUN
taxlaw-2813	489	4	of	of	ADP
taxlaw-2813	489	5	the	the	DET
taxlaw-2813	489	6	oecd	oecd	PROPN
taxlaw-2813	489	7	model	model	PROPN
taxlaw-2813	489	8	treaty	treaty	PROPN
taxlaw-2813	489	9	,	,	PUNCT
taxlaw-2813	489	10	see	see	VERB
taxlaw-2813	489	11	diane	diane	NOUN
taxlaw-2813	489	12	ring	ring	NOUN
taxlaw-2813	489	13	,	,	PUNCT
taxlaw-2813	489	14	who	who	PRON
taxlaw-2813	489	15	is	be	AUX
taxlaw-2813	489	16	making	make	VERB
taxlaw-2813	489	17	international	international	ADJ
taxlaw-2813	489	18	tax	tax	NOUN
taxlaw-2813	489	19	policy	policy	NOUN
taxlaw-2813	489	20	?	?	PUNCT
taxlaw-2813	489	21	:	:	PUNCT
taxlaw-2813	490	1	international	international	ADJ
taxlaw-2813	490	2	organizations	organization	NOUN
taxlaw-2813	490	3	as	as	ADP
taxlaw-2813	490	4	power	power	NOUN
taxlaw-2813	490	5	players	player	NOUN
taxlaw-2813	490	6	in	in	ADP
taxlaw-2813	490	7	a	a	DET
taxlaw-2813	490	8	high	high	ADJ
taxlaw-2813	490	9	stakes	stake	NOUN
taxlaw-2813	490	10	world	world	NOUN
taxlaw-2813	490	11	,	,	PUNCT
taxlaw-2813	490	12	33	33	NUM
taxlaw-2813	490	13	fordham	fordham	PROPN
taxlaw-2813	490	14	int’l	int’l	PROPN
taxlaw-2813	490	15	l.	l.	PROPN
taxlaw-2813	490	16	j.	j.	PROPN
taxlaw-2813	490	17	649	649	PROPN
taxlaw-2813	490	18	,	,	PUNCT
taxlaw-2813	490	19	700	700	NUM
taxlaw-2813	490	20	n.242	n.242	NOUN
taxlaw-2813	490	21	(	(	PUNCT
taxlaw-2813	490	22	2010	2010	NUM
taxlaw-2813	490	23	)	)	PUNCT
taxlaw-2813	490	24	(	(	PUNCT
taxlaw-2813	490	25	noting	note	VERB
taxlaw-2813	490	26	that	that	SCONJ
taxlaw-2813	490	27	the	the	DET
taxlaw-2813	490	28	u.n	u.n	PROPN
taxlaw-2813	490	29	.	.	PROPN
taxlaw-2813	490	30	is	be	AUX
taxlaw-2813	490	31	not	not	PART
taxlaw-2813	490	32	a	a	DET
taxlaw-2813	490	33	competitor	competitor	NOUN
taxlaw-2813	490	34	to	to	ADP
taxlaw-2813	490	35	the	the	DET
taxlaw-2813	490	36	oecd	oecd	PROPN
taxlaw-2813	490	37	in	in	ADP
taxlaw-2813	490	38	international	international	ADJ
taxlaw-2813	490	39	taxation	taxation	NOUN
taxlaw-2813	490	40	issues	issue	NOUN
taxlaw-2813	490	41	)	)	PUNCT
taxlaw-2813	490	42	.	.	PUNCT
taxlaw-2813	491	1	brauner	brauner	NOUN
taxlaw-2813	491	2	notes	note	VERB
taxlaw-2813	491	3	that	that	SCONJ
taxlaw-2813	491	4	the	the	DET
taxlaw-2813	491	5	u.n	u.n	PROPN
taxlaw-2813	491	6	.	.	PROPN
taxlaw-2813	491	7	model	model	PROPN
taxlaw-2813	491	8	convention	convention	PROPN
taxlaw-2813	491	9	has	have	AUX
taxlaw-2813	491	10	practically	practically	ADV
taxlaw-2813	491	11	vanished	vanish	VERB
taxlaw-2813	491	12	from	from	ADP
taxlaw-2813	491	13	influence	influence	NOUN
taxlaw-2813	491	14	.	.	PUNCT
taxlaw-2813	492	1	yariv	yariv	PROPN
taxlaw-2813	492	2	brauner	brauner	NOUN
taxlaw-2813	492	3	,	,	PUNCT
taxlaw-2813	492	4	international	international	ADJ
taxlaw-2813	492	5	tax	tax	NOUN
taxlaw-2813	492	6	regime	regime	NOUN
taxlaw-2813	492	7	in	in	ADP
taxlaw-2813	492	8	crystallization	crystallization	NOUN
taxlaw-2813	492	9	,	,	PUNCT
taxlaw-2813	492	10	56	56	NUM
taxlaw-2813	492	11	tax	tax	NOUN
taxlaw-2813	492	12	l.	l.	PROPN
taxlaw-2813	492	13	rev	rev	PROPN
taxlaw-2813	492	14	.	.	PROPN
taxlaw-2813	492	15	259	259	NUM
taxlaw-2813	492	16	(	(	PUNCT
taxlaw-2813	492	17	2002–2003	2002–2003	NUM
taxlaw-2813	492	18	)	)	PUNCT
taxlaw-2813	492	19	.	.	PUNCT
taxlaw-2813	493	1	90	90	NUM
taxlaw-2813	493	2	brauner	brauner	NOUN
taxlaw-2813	493	3	,	,	PUNCT
taxlaw-2813	493	4	supra	supra	PROPN
taxlaw-2813	493	5	note	note	NOUN
taxlaw-2813	493	6	89	89	NUM
taxlaw-2813	493	7	,	,	PUNCT
taxlaw-2813	493	8	at	at	ADP
taxlaw-2813	493	9	310	310	NUM
taxlaw-2813	493	10	.	.	NOUN
taxlaw-2813	493	11	2012	2012	NUM
taxlaw-2813	493	12	]	]	PUNCT
taxlaw-2813	493	13	cartelizing	cartelize	VERB
taxlaw-2813	493	14	taxes	taxis	NOUN
taxlaw-2813	493	15	21	21	NUM
taxlaw-2813	493	16	a	a	DET
taxlaw-2813	493	17	status	status	NOUN
taxlaw-2813	493	18	that	that	PRON
taxlaw-2813	493	19	the	the	DET
taxlaw-2813	493	20	organization	organization	NOUN
taxlaw-2813	493	21	continues	continue	VERB
taxlaw-2813	493	22	to	to	PART
taxlaw-2813	493	23	hold	hold	VERB
taxlaw-2813	493	24	today.91	today.91	PRON
taxlaw-2813	493	25	the	the	DET
taxlaw-2813	493	26	complexities	complexity	NOUN
taxlaw-2813	493	27	of	of	ADP
taxlaw-2813	493	28	resolving	resolve	VERB
taxlaw-2813	493	29	double	double	ADJ
taxlaw-2813	493	30	taxation	taxation	NOUN
taxlaw-2813	493	31	issues	issue	NOUN
taxlaw-2813	493	32	were	be	AUX
taxlaw-2813	493	33	still	still	ADV
taxlaw-2813	493	34	seen	see	VERB
taxlaw-2813	493	35	as	as	ADP
taxlaw-2813	493	36	something	something	PRON
taxlaw-2813	493	37	largely	largely	ADV
taxlaw-2813	493	38	requiring	require	VERB
taxlaw-2813	493	39	individual	individual	ADJ
taxlaw-2813	493	40	negotiations	negotiation	NOUN
taxlaw-2813	493	41	between	between	ADP
taxlaw-2813	493	42	countries	country	NOUN
taxlaw-2813	493	43	to	to	PART
taxlaw-2813	493	44	handle	handle	VERB
taxlaw-2813	493	45	substantive	substantive	ADJ
taxlaw-2813	493	46	matters	matter	NOUN
taxlaw-2813	493	47	,	,	PUNCT
taxlaw-2813	493	48	as	as	SCONJ
taxlaw-2813	493	49	evidenced	evidence	VERB
taxlaw-2813	493	50	by	by	ADP
taxlaw-2813	493	51	a	a	DET
taxlaw-2813	493	52	u.s	u.s	PROPN
taxlaw-2813	493	53	.	.	PROPN
taxlaw-2813	493	54	treasury	treasury	PROPN
taxlaw-2813	493	55	official	official	NOUN
taxlaw-2813	493	56	’s	’s	PART
taxlaw-2813	493	57	1983	1983	NUM
taxlaw-2813	493	58	congressional	congressional	ADJ
taxlaw-2813	493	59	testimony	testimony	NOUN
taxlaw-2813	493	60	that	that	SCONJ
taxlaw-2813	493	61	because	because	SCONJ
taxlaw-2813	493	62	of	of	ADP
taxlaw-2813	493	63	the	the	DET
taxlaw-2813	493	64	“	"	PUNCT
taxlaw-2813	493	65	wide	wide	ADJ
taxlaw-2813	493	66	range	range	NOUN
taxlaw-2813	493	67	of	of	ADP
taxlaw-2813	493	68	international	international	ADJ
taxlaw-2813	493	69	economic	economic	ADJ
taxlaw-2813	493	70	relationships	relationship	NOUN
taxlaw-2813	493	71	and	and	CCONJ
taxlaw-2813	493	72	the	the	DET
taxlaw-2813	493	73	diversity	diversity	NOUN
taxlaw-2813	493	74	of	of	ADP
taxlaw-2813	493	75	foreign	foreign	ADJ
taxlaw-2813	493	76	tax	tax	NOUN
taxlaw-2813	493	77	systems	system	NOUN
taxlaw-2813	493	78	,	,	PUNCT
taxlaw-2813	493	79	we	we	PRON
taxlaw-2813	493	80	must	must	AUX
taxlaw-2813	493	81	approach	approach	VERB
taxlaw-2813	493	82	each	each	DET
taxlaw-2813	493	83	treaty	treaty	NOUN
taxlaw-2813	493	84	relationship	relationship	NOUN
taxlaw-2813	493	85	separately	separately	ADV
taxlaw-2813	493	86	”	"	PUNCT
taxlaw-2813	493	87	in	in	ADP
taxlaw-2813	493	88	designing	design	VERB
taxlaw-2813	493	89	treaty	treaty	NOUN
taxlaw-2813	493	90	terms.92	terms.92	PROPN
taxlaw-2813	493	91	even	even	ADV
taxlaw-2813	493	92	the	the	DET
taxlaw-2813	493	93	broad	broad	ADJ
taxlaw-2813	493	94	solutions	solution	NOUN
taxlaw-2813	493	95	created	create	VERB
taxlaw-2813	493	96	by	by	ADP
taxlaw-2813	493	97	the	the	DET
taxlaw-2813	493	98	double	double	ADJ
taxlaw-2813	493	99	taxation	taxation	NOUN
taxlaw-2813	493	100	treaties	treaty	NOUN
taxlaw-2813	493	101	within	within	ADP
taxlaw-2813	493	102	these	these	DET
taxlaw-2813	493	103	frameworks	framework	NOUN
taxlaw-2813	493	104	still	still	ADV
taxlaw-2813	493	105	left	leave	VERB
taxlaw-2813	493	106	significant	significant	ADJ
taxlaw-2813	493	107	issues	issue	NOUN
taxlaw-2813	493	108	to	to	PART
taxlaw-2813	493	109	be	be	AUX
taxlaw-2813	493	110	resolved	resolve	VERB
taxlaw-2813	493	111	on	on	ADP
taxlaw-2813	493	112	a	a	DET
taxlaw-2813	493	113	case	case	NOUN
taxlaw-2813	493	114	-	-	PUNCT
taxlaw-2813	493	115	by	by	ADP
taxlaw-2813	493	116	-	-	PUNCT
taxlaw-2813	493	117	case	case	NOUN
taxlaw-2813	493	118	basis	basis	NOUN
taxlaw-2813	493	119	through	through	ADP
taxlaw-2813	493	120	a	a	DET
taxlaw-2813	493	121	variety	variety	NOUN
taxlaw-2813	493	122	of	of	ADP
taxlaw-2813	493	123	hard	hard	ADJ
taxlaw-2813	493	124	-	-	PUNCT
taxlaw-2813	493	125	to	to	ADP
taxlaw-2813	493	126	-	-	PUNCT
taxlaw-2813	493	127	access	access	NOUN
taxlaw-2813	493	128	decisions.93	decisions.93	NOUN
taxlaw-2813	493	129	significantly	significantly	ADV
taxlaw-2813	493	130	,	,	PUNCT
taxlaw-2813	493	131	the	the	DET
taxlaw-2813	493	132	oecd	oecd	PROPN
taxlaw-2813	493	133	provides	provide	VERB
taxlaw-2813	493	134	important	important	ADJ
taxlaw-2813	493	135	“	"	PUNCT
taxlaw-2813	493	136	soft	soft	ADJ
taxlaw-2813	493	137	law	law	NOUN
taxlaw-2813	493	138	”	"	PUNCT
taxlaw-2813	493	139	that	that	PRON
taxlaw-2813	493	140	guides	guide	VERB
taxlaw-2813	493	141	international	international	ADJ
taxlaw-2813	493	142	tax	tax	NOUN
taxlaw-2813	493	143	law	law	NOUN
taxlaw-2813	493	144	“	"	PUNCT
taxlaw-2813	493	145	by	by	ADP
taxlaw-2813	493	146	issuing	issue	VERB
taxlaw-2813	493	147	commentary	commentary	NOUN
taxlaw-2813	493	148	,	,	PUNCT
taxlaw-2813	493	149	guidelines	guideline	NOUN
taxlaw-2813	493	150	,	,	PUNCT
taxlaw-2813	493	151	best	good	ADJ
taxlaw-2813	493	152	practices	practice	NOUN
taxlaw-2813	493	153	,	,	PUNCT
taxlaw-2813	493	154	and	and	CCONJ
taxlaw-2813	493	155	the	the	DET
taxlaw-2813	493	156	like	like	ADJ
taxlaw-2813	493	157	.	.	PUNCT
taxlaw-2813	494	1	”94	”94	PROPN
taxlaw-2813	494	2	thus	thus	ADV
taxlaw-2813	494	3	the	the	DET
taxlaw-2813	494	4	first	first	ADJ
taxlaw-2813	494	5	way	way	NOUN
taxlaw-2813	494	6	governments	government	NOUN
taxlaw-2813	494	7	conceived	conceive	VERB
taxlaw-2813	494	8	of	of	ADP
taxlaw-2813	494	9	international	international	ADJ
taxlaw-2813	494	10	tax	tax	NOUN
taxlaw-2813	494	11	issues	issue	NOUN
taxlaw-2813	494	12	was	be	AUX
taxlaw-2813	494	13	as	as	ADP
taxlaw-2813	494	14	a	a	DET
taxlaw-2813	494	15	technical	technical	ADJ
taxlaw-2813	494	16	problem	problem	NOUN
taxlaw-2813	494	17	that	that	PRON
taxlaw-2813	494	18	required	require	VERB
taxlaw-2813	494	19	careful	careful	ADJ
taxlaw-2813	494	20	negotiations	negotiation	NOUN
taxlaw-2813	494	21	to	to	PART
taxlaw-2813	494	22	ensure	ensure	VERB
taxlaw-2813	494	23	that	that	SCONJ
taxlaw-2813	494	24	international	international	ADJ
taxlaw-2813	494	25	business	business	NOUN
taxlaw-2813	494	26	activity	activity	NOUN
taxlaw-2813	494	27	was	be	AUX
taxlaw-2813	494	28	not	not	PART
taxlaw-2813	494	29	unduly	unduly	ADV
taxlaw-2813	494	30	burdened	burden	VERB
taxlaw-2813	494	31	by	by	ADP
taxlaw-2813	494	32	double	double	ADJ
taxlaw-2813	494	33	taxation.95	taxation.95	NOUN
taxlaw-2813	494	34	the	the	DET
taxlaw-2813	494	35	conceptualization	conceptualization	NOUN
taxlaw-2813	494	36	of	of	ADP
taxlaw-2813	494	37	the	the	DET
taxlaw-2813	494	38	problem	problem	NOUN
taxlaw-2813	494	39	as	as	ADP
taxlaw-2813	494	40	a	a	DET
taxlaw-2813	494	41	technical	technical	ADJ
taxlaw-2813	494	42	one	one	NOUN
taxlaw-2813	494	43	made	make	VERB
taxlaw-2813	494	44	it	it	PRON
taxlaw-2813	494	45	a	a	DET
taxlaw-2813	494	46	natural	natural	ADJ
taxlaw-2813	494	47	issue	issue	NOUN
taxlaw-2813	494	48	to	to	PART
taxlaw-2813	494	49	shift	shift	VERB
taxlaw-2813	494	50	into	into	ADP
taxlaw-2813	494	51	a	a	DET
taxlaw-2813	494	52	multilateral	multilateral	ADJ
taxlaw-2813	494	53	forum	forum	NOUN
taxlaw-2813	494	54	.	.	PUNCT
taxlaw-2813	495	1	when	when	SCONJ
taxlaw-2813	495	2	the	the	DET
taxlaw-2813	495	3	difficulties	difficulty	NOUN
taxlaw-2813	495	4	of	of	ADP
taxlaw-2813	495	5	reconciling	reconcile	VERB
taxlaw-2813	495	6	all	all	PRON
taxlaw-2813	495	7	of	of	ADP
taxlaw-2813	495	8	the	the	DET
taxlaw-2813	495	9	world	world	NOUN
taxlaw-2813	495	10	’s	’s	PART
taxlaw-2813	495	11	divergent	divergent	ADJ
taxlaw-2813	495	12	tax	tax	NOUN
taxlaw-2813	495	13	systems	system	NOUN
taxlaw-2813	495	14	overwhelmed	overwhelm	VERB
taxlaw-2813	495	15	the	the	DET
taxlaw-2813	495	16	experts	expert	NOUN
taxlaw-2813	495	17	,	,	PUNCT
taxlaw-2813	495	18	the	the	DET
taxlaw-2813	495	19	major	major	ADJ
taxlaw-2813	495	20	trading	trading	NOUN
taxlaw-2813	495	21	countries	country	NOUN
taxlaw-2813	495	22	shifted	shift	VERB
taxlaw-2813	495	23	their	their	PRON
taxlaw-2813	495	24	efforts	effort	NOUN
taxlaw-2813	495	25	to	to	ADP
taxlaw-2813	495	26	the	the	DET
taxlaw-2813	495	27	oeec	oeec	ADJ
taxlaw-2813	495	28	/	/	SYM
taxlaw-2813	495	29	oecd	oecd	PROPN
taxlaw-2813	495	30	,	,	PUNCT
taxlaw-2813	495	31	where	where	SCONJ
taxlaw-2813	495	32	they	they	PRON
taxlaw-2813	495	33	could	could	AUX
taxlaw-2813	495	34	address	address	VERB
taxlaw-2813	495	35	the	the	DET
taxlaw-2813	495	36	most	most	ADV
taxlaw-2813	495	37	critical	critical	ADJ
taxlaw-2813	495	38	problems	problem	NOUN
taxlaw-2813	495	39	affecting	affect	VERB
taxlaw-2813	495	40	the	the	DET
taxlaw-2813	495	41	largest	large	ADJ
taxlaw-2813	495	42	volume	volume	NOUN
taxlaw-2813	495	43	of	of	ADP
taxlaw-2813	495	44	international	international	ADJ
taxlaw-2813	495	45	business	business	NOUN
taxlaw-2813	495	46	(	(	PUNCT
taxlaw-2813	495	47	which	which	PRON
taxlaw-2813	495	48	occurred	occur	VERB
taxlaw-2813	495	49	between	between	ADP
taxlaw-2813	495	50	their	their	PRON
taxlaw-2813	495	51	members	member	NOUN
taxlaw-2813	495	52	)	)	PUNCT
taxlaw-2813	495	53	.	.	PUNCT
taxlaw-2813	496	1	how	how	SCONJ
taxlaw-2813	496	2	the	the	DET
taxlaw-2813	496	3	oecd	oecd	PROPN
taxlaw-2813	496	4	handled	handle	VERB
taxlaw-2813	496	5	tax	tax	NOUN
taxlaw-2813	496	6	issues	issue	NOUN
taxlaw-2813	496	7	evolved	evolve	VERB
taxlaw-2813	496	8	with	with	ADP
taxlaw-2813	496	9	the	the	DET
taxlaw-2813	496	10	organization	organization	NOUN
taxlaw-2813	496	11	during	during	ADP
taxlaw-2813	496	12	this	this	DET
taxlaw-2813	496	13	time	time	NOUN
taxlaw-2813	496	14	as	as	ADV
taxlaw-2813	496	15	well	well	ADV
taxlaw-2813	496	16	.	.	PUNCT
taxlaw-2813	497	1	by	by	ADP
taxlaw-2813	497	2	the	the	DET
taxlaw-2813	497	3	1970s	1970	NOUN
taxlaw-2813	497	4	,	,	PUNCT
taxlaw-2813	497	5	three	three	NUM
taxlaw-2813	497	6	bodies	body	NOUN
taxlaw-2813	497	7	within	within	ADP
taxlaw-2813	497	8	the	the	DET
taxlaw-2813	497	9	organization	organization	NOUN
taxlaw-2813	497	10	were	be	AUX
taxlaw-2813	497	11	particularly	particularly	ADV
taxlaw-2813	497	12	important	important	ADJ
taxlaw-2813	497	13	.	.	PUNCT
taxlaw-2813	498	1	first	first	ADV
taxlaw-2813	498	2	,	,	PUNCT
taxlaw-2813	498	3	the	the	DET
taxlaw-2813	498	4	committee	committee	NOUN
taxlaw-2813	498	5	on	on	ADP
taxlaw-2813	498	6	fiscal	fiscal	ADJ
taxlaw-2813	498	7	affairs	affair	NOUN
taxlaw-2813	498	8	(	(	PUNCT
taxlaw-2813	498	9	cfa	cfa	PROPN
taxlaw-2813	498	10	)	)	PUNCT
taxlaw-2813	498	11	,	,	PUNCT
taxlaw-2813	498	12	which	which	PRON
taxlaw-2813	498	13	meets	meet	VERB
taxlaw-2813	498	14	twice	twice	DET
taxlaw-2813	498	15	a	a	DET
taxlaw-2813	498	16	year	year	NOUN
taxlaw-2813	498	17	,	,	PUNCT
taxlaw-2813	498	18	officially	officially	ADV
taxlaw-2813	498	19	does	do	VERB
taxlaw-2813	498	20	91	91	NUM
taxlaw-2813	498	21	the	the	DET
taxlaw-2813	498	22	oecd	oecd	PROPN
taxlaw-2813	498	23	secretary	secretary	PROPN
taxlaw-2813	498	24	general	general	PROPN
taxlaw-2813	498	25	describes	describe	VERB
taxlaw-2813	498	26	the	the	DET
taxlaw-2813	498	27	organization	organization	NOUN
taxlaw-2813	498	28	as	as	ADP
taxlaw-2813	498	29	being	be	AUX
taxlaw-2813	498	30	“	"	PUNCT
taxlaw-2813	498	31	at	at	ADP
taxlaw-2813	498	32	the	the	DET
taxlaw-2813	498	33	forefront	forefront	NOUN
taxlaw-2813	498	34	of	of	ADP
taxlaw-2813	498	35	setting	set	VERB
taxlaw-2813	498	36	tax	tax	NOUN
taxlaw-2813	498	37	standards	standard	NOUN
taxlaw-2813	498	38	for	for	ADP
taxlaw-2813	498	39	the	the	DET
taxlaw-2813	498	40	global	global	ADJ
taxlaw-2813	498	41	economy	economy	NOUN
taxlaw-2813	498	42	.	.	PUNCT
taxlaw-2813	498	43	”	"	PUNCT
taxlaw-2813	499	1	christians	christians	PROPN
taxlaw-2813	499	2	,	,	PUNCT
taxlaw-2813	499	3	supra	supra	PROPN
taxlaw-2813	499	4	note	note	PROPN
taxlaw-2813	499	5	72	72	NUM
taxlaw-2813	499	6	,	,	PUNCT
taxlaw-2813	499	7	at	at	ADP
taxlaw-2813	499	8	14–15	14–15	NUM
taxlaw-2813	499	9	.	.	PUNCT
taxlaw-2813	500	1	92	92	NUM
taxlaw-2813	500	2	tax	tax	NOUN
taxlaw-2813	500	3	evasion	evasion	NOUN
taxlaw-2813	500	4	through	through	ADP
taxlaw-2813	500	5	the	the	DET
taxlaw-2813	500	6	netherlands	netherlands	PROPN
taxlaw-2813	500	7	antilles	antille	NOUN
taxlaw-2813	500	8	and	and	CCONJ
taxlaw-2813	500	9	other	other	ADJ
taxlaw-2813	500	10	tax	tax	NOUN
taxlaw-2813	500	11	haven	haven	NOUN
taxlaw-2813	500	12	countries	country	NOUN
taxlaw-2813	500	13	:	:	PUNCT
taxlaw-2813	500	14	hearings	hearing	NOUN
taxlaw-2813	500	15	before	before	ADP
taxlaw-2813	500	16	a	a	DET
taxlaw-2813	500	17	subcomm	subcomm	NOUN
taxlaw-2813	500	18	.	.	PUNCT
taxlaw-2813	501	1	of	of	ADP
taxlaw-2813	501	2	the	the	DET
taxlaw-2813	501	3	h.	h.	PROPN
taxlaw-2813	501	4	comm	comm	NOUN
taxlaw-2813	501	5	.	.	PUNCT
taxlaw-2813	502	1	on	on	ADP
taxlaw-2813	502	2	gov’t	gov’t	NUM
taxlaw-2813	502	3	operations	operation	NOUN
taxlaw-2813	502	4	,	,	PUNCT
taxlaw-2813	502	5	98th	98th	ADJ
taxlaw-2813	502	6	cong	cong	NOUN
taxlaw-2813	502	7	.	.	PUNCT
taxlaw-2813	503	1	261	261	NUM
taxlaw-2813	503	2	(	(	PUNCT
taxlaw-2813	503	3	1983	1983	NUM
taxlaw-2813	503	4	)	)	PUNCT
taxlaw-2813	503	5	(	(	PUNCT
taxlaw-2813	503	6	statement	statement	NOUN
taxlaw-2813	503	7	of	of	ADP
taxlaw-2813	503	8	john	john	PROPN
taxlaw-2813	503	9	e.	e.	PROPN
taxlaw-2813	503	10	chapoton	chapoton	PROPN
taxlaw-2813	503	11	,	,	PUNCT
taxlaw-2813	503	12	asst	asst	PROPN
taxlaw-2813	503	13	.	.	PUNCT
taxlaw-2813	504	1	sec	sec	PROPN
taxlaw-2813	504	2	.	.	PROPN
taxlaw-2813	505	1	for	for	ADP
taxlaw-2813	505	2	tax	tax	NOUN
taxlaw-2813	505	3	policy	policy	NOUN
taxlaw-2813	505	4	,	,	PUNCT
taxlaw-2813	505	5	dep’t	dep’t	NOUN
taxlaw-2813	505	6	of	of	ADP
taxlaw-2813	505	7	treasury	treasury	PROPN
taxlaw-2813	505	8	)	)	PUNCT
taxlaw-2813	505	9	.	.	PUNCT
taxlaw-2813	506	1	see	see	VERB
taxlaw-2813	506	2	also	also	ADV
taxlaw-2813	506	3	john	john	PROPN
taxlaw-2813	506	4	stopford	stopford	PROPN
taxlaw-2813	506	5	&	&	CCONJ
taxlaw-2813	506	6	louis	louis	PROPN
taxlaw-2813	506	7	turner	turner	PROPN
taxlaw-2813	506	8	,	,	PUNCT
taxlaw-2813	506	9	britain	britain	PROPN
taxlaw-2813	506	10	and	and	CCONJ
taxlaw-2813	506	11	the	the	DET
taxlaw-2813	506	12	multinationals	multinational	NOUN
taxlaw-2813	506	13	202	202	NUM
taxlaw-2813	506	14	(	(	PUNCT
taxlaw-2813	506	15	1985	1985	NUM
taxlaw-2813	506	16	)	)	PUNCT
taxlaw-2813	506	17	(	(	PUNCT
taxlaw-2813	506	18	describing	describe	VERB
taxlaw-2813	506	19	dispute	dispute	NOUN
taxlaw-2813	506	20	between	between	ADP
taxlaw-2813	506	21	united	united	PROPN
taxlaw-2813	506	22	kingdom	kingdom	PROPN
taxlaw-2813	506	23	and	and	CCONJ
taxlaw-2813	506	24	united	united	PROPN
taxlaw-2813	506	25	states	states	PROPN
taxlaw-2813	506	26	over	over	ADP
taxlaw-2813	506	27	u.s	u.s	PROPN
taxlaw-2813	506	28	.	.	PROPN
taxlaw-2813	506	29	states	states	PROPN
taxlaw-2813	506	30	’	'	PUNCT
taxlaw-2813	506	31	application	application	NOUN
taxlaw-2813	506	32	of	of	ADP
taxlaw-2813	506	33	unitary	unitary	ADJ
taxlaw-2813	506	34	taxation	taxation	NOUN
taxlaw-2813	506	35	)	)	PUNCT
taxlaw-2813	506	36	.	.	PUNCT
taxlaw-2813	507	1	93	93	NUM
taxlaw-2813	507	2	christians	christian	NOUN
taxlaw-2813	507	3	,	,	PUNCT
taxlaw-2813	507	4	supra	supra	PROPN
taxlaw-2813	507	5	note	note	NOUN
taxlaw-2813	507	6	12	12	NUM
taxlaw-2813	507	7	,	,	PUNCT
taxlaw-2813	507	8	at	at	ADP
taxlaw-2813	507	9	1409	1409	NUM
taxlaw-2813	507	10	(	(	PUNCT
taxlaw-2813	507	11	“	"	PUNCT
taxlaw-2813	507	12	[	[	X
taxlaw-2813	507	13	t]ax	t]ax	PRON
taxlaw-2813	507	14	agreements	agreement	NOUN
taxlaw-2813	507	15	provide	provide	VERB
taxlaw-2813	507	16	only	only	ADV
taxlaw-2813	507	17	a	a	DET
taxlaw-2813	507	18	design	design	NOUN
taxlaw-2813	507	19	for	for	ADP
taxlaw-2813	507	20	allocating	allocate	VERB
taxlaw-2813	507	21	international	international	ADJ
taxlaw-2813	507	22	income	income	NOUN
taxlaw-2813	507	23	among	among	ADP
taxlaw-2813	507	24	nation	nation	NOUN
taxlaw-2813	507	25	states	state	NOUN
taxlaw-2813	507	26	.	.	PUNCT
taxlaw-2813	508	1	it	it	PRON
taxlaw-2813	508	2	is	be	AUX
taxlaw-2813	508	3	the	the	DET
taxlaw-2813	508	4	application	application	NOUN
taxlaw-2813	508	5	of	of	ADP
taxlaw-2813	508	6	these	these	DET
taxlaw-2813	508	7	agreements	agreement	NOUN
taxlaw-2813	508	8	that	that	PRON
taxlaw-2813	508	9	determines	determine	VERB
taxlaw-2813	508	10	how	how	SCONJ
taxlaw-2813	508	11	revenues	revenue	NOUN
taxlaw-2813	508	12	are	be	AUX
taxlaw-2813	508	13	allocated	allocate	VERB
taxlaw-2813	508	14	in	in	ADP
taxlaw-2813	508	15	practice	practice	NOUN
taxlaw-2813	508	16	.	.	PUNCT
taxlaw-2813	509	1	this	this	DET
taxlaw-2813	509	2	application	application	NOUN
taxlaw-2813	509	3	has	have	AUX
taxlaw-2813	509	4	taken	take	VERB
taxlaw-2813	509	5	place	place	NOUN
taxlaw-2813	509	6	over	over	ADP
taxlaw-2813	509	7	the	the	DET
taxlaw-2813	509	8	years	year	NOUN
taxlaw-2813	509	9	through	through	ADP
taxlaw-2813	509	10	hundreds	hundred	NOUN
taxlaw-2813	509	11	of	of	ADP
taxlaw-2813	509	12	thousands	thousand	NOUN
taxlaw-2813	509	13	of	of	ADP
taxlaw-2813	509	14	interpretative	interpretative	ADJ
taxlaw-2813	509	15	decisions	decision	NOUN
taxlaw-2813	509	16	,	,	PUNCT
taxlaw-2813	509	17	the	the	DET
taxlaw-2813	509	18	vast	vast	ADJ
taxlaw-2813	509	19	majority	majority	NOUN
taxlaw-2813	509	20	of	of	ADP
taxlaw-2813	509	21	which	which	PRON
taxlaw-2813	509	22	are	be	AUX
taxlaw-2813	509	23	not	not	PART
taxlaw-2813	509	24	accessible	accessible	ADJ
taxlaw-2813	509	25	to	to	ADP
taxlaw-2813	509	26	the	the	DET
taxlaw-2813	509	27	public	public	NOUN
taxlaw-2813	509	28	.	.	PUNCT
taxlaw-2813	509	29	”	"	PUNCT
taxlaw-2813	509	30	)	)	PUNCT
taxlaw-2813	509	31	;	;	PUNCT
taxlaw-2813	509	32	tax	tax	NOUN
taxlaw-2813	509	33	treaties	treaty	NOUN
taxlaw-2813	509	34	,	,	PUNCT
taxlaw-2813	509	35	supra	supra	PROPN
taxlaw-2813	509	36	note	note	PROPN
taxlaw-2813	509	37	14	14	NUM
taxlaw-2813	509	38	,	,	PUNCT
taxlaw-2813	509	39	at	at	ADP
taxlaw-2813	509	40	8	8	NUM
taxlaw-2813	509	41	(	(	PUNCT
taxlaw-2813	509	42	describing	describe	VERB
taxlaw-2813	509	43	need	need	NOUN
taxlaw-2813	509	44	to	to	PART
taxlaw-2813	509	45	adapt	adapt	VERB
taxlaw-2813	509	46	model	model	NOUN
taxlaw-2813	509	47	treaties	treaty	NOUN
taxlaw-2813	509	48	“	"	PUNCT
taxlaw-2813	509	49	to	to	PART
taxlaw-2813	509	50	reflect	reflect	VERB
taxlaw-2813	509	51	the	the	DET
taxlaw-2813	509	52	particular	particular	ADJ
taxlaw-2813	509	53	policy	policy	NOUN
taxlaw-2813	509	54	needs	need	NOUN
taxlaw-2813	509	55	of	of	ADP
taxlaw-2813	509	56	each	each	DET
taxlaw-2813	509	57	country	country	NOUN
taxlaw-2813	509	58	,	,	PUNCT
taxlaw-2813	509	59	the	the	DET
taxlaw-2813	509	60	economic	economic	ADJ
taxlaw-2813	509	61	and	and	CCONJ
taxlaw-2813	509	62	commercial	commercial	ADJ
taxlaw-2813	509	63	relations	relation	NOUN
taxlaw-2813	509	64	between	between	ADP
taxlaw-2813	509	65	the	the	DET
taxlaw-2813	509	66	two	two	NUM
taxlaw-2813	509	67	countries	country	NOUN
taxlaw-2813	509	68	,	,	PUNCT
taxlaw-2813	509	69	the	the	DET
taxlaw-2813	509	70	need	need	NOUN
taxlaw-2813	509	71	to	to	PART
taxlaw-2813	509	72	mesh	mesh	VERB
taxlaw-2813	509	73	the	the	DET
taxlaw-2813	509	74	provisions	provision	NOUN
taxlaw-2813	509	75	of	of	ADP
taxlaw-2813	509	76	two	two	NUM
taxlaw-2813	509	77	different	different	ADJ
taxlaw-2813	509	78	tax	tax	NOUN
taxlaw-2813	509	79	systems	system	NOUN
taxlaw-2813	509	80	and	and	CCONJ
taxlaw-2813	509	81	,	,	PUNCT
taxlaw-2813	509	82	finally	finally	ADV
taxlaw-2813	509	83	,	,	PUNCT
taxlaw-2813	509	84	the	the	DET
taxlaw-2813	509	85	levels	level	NOUN
taxlaw-2813	509	86	of	of	ADP
taxlaw-2813	509	87	economic	economic	ADJ
taxlaw-2813	509	88	development	development	NOUN
taxlaw-2813	509	89	of	of	ADP
taxlaw-2813	509	90	the	the	DET
taxlaw-2813	509	91	two	two	NUM
taxlaw-2813	509	92	treaty	treaty	NOUN
taxlaw-2813	509	93	partners	partner	NOUN
taxlaw-2813	509	94	.	.	PUNCT
taxlaw-2813	509	95	”	"	PUNCT
taxlaw-2813	509	96	)	)	PUNCT
taxlaw-2813	509	97	.	.	PUNCT
taxlaw-2813	510	1	christians	christians	PROPN
taxlaw-2813	510	2	also	also	ADV
taxlaw-2813	510	3	notes	note	VERB
taxlaw-2813	510	4	that	that	SCONJ
taxlaw-2813	510	5	international	international	ADJ
taxlaw-2813	510	6	tax	tax	NOUN
taxlaw-2813	510	7	law	law	NOUN
taxlaw-2813	510	8	“	"	PUNCT
taxlaw-2813	510	9	features	feature	VERB
taxlaw-2813	510	10	little	little	ADJ
taxlaw-2813	510	11	international	international	ADJ
taxlaw-2813	510	12	formal	formal	ADJ
taxlaw-2813	510	13	guidance	guidance	NOUN
taxlaw-2813	510	14	such	such	ADJ
taxlaw-2813	510	15	as	as	ADP
taxlaw-2813	510	16	regulations	regulation	NOUN
taxlaw-2813	510	17	,	,	PUNCT
taxlaw-2813	510	18	administrative	administrative	ADJ
taxlaw-2813	510	19	determinations	determination	NOUN
taxlaw-2813	510	20	,	,	PUNCT
taxlaw-2813	510	21	or	or	CCONJ
taxlaw-2813	510	22	cases	case	NOUN
taxlaw-2813	510	23	.	.	PUNCT
taxlaw-2813	510	24	”	"	PUNCT
taxlaw-2813	511	1	christians	christians	PROPN
taxlaw-2813	511	2	,	,	PUNCT
taxlaw-2813	511	3	supra	supra	PROPN
taxlaw-2813	511	4	note	note	NOUN
taxlaw-2813	511	5	12	12	NUM
taxlaw-2813	511	6	,	,	PUNCT
taxlaw-2813	511	7	at	at	ADP
taxlaw-2813	511	8	1409	1409	NUM
taxlaw-2813	511	9	.	.	PUNCT
taxlaw-2813	512	1	indeed	indeed	ADV
taxlaw-2813	512	2	,	,	PUNCT
taxlaw-2813	512	3	even	even	ADV
taxlaw-2813	512	4	on	on	ADP
taxlaw-2813	512	5	the	the	DET
taxlaw-2813	512	6	core	core	NOUN
taxlaw-2813	512	7	function	function	NOUN
taxlaw-2813	512	8	of	of	ADP
taxlaw-2813	512	9	blocking	block	VERB
taxlaw-2813	512	10	“	"	PUNCT
taxlaw-2813	512	11	treaty	treaty	NOUN
taxlaw-2813	512	12	shopping	shopping	NOUN
taxlaw-2813	512	13	”	"	PUNCT
taxlaw-2813	512	14	by	by	ADP
taxlaw-2813	512	15	non	non	NOUN
taxlaw-2813	512	16	-	-	NOUN
taxlaw-2813	512	17	residents	resident	NOUN
taxlaw-2813	512	18	attempting	attempt	VERB
taxlaw-2813	512	19	to	to	PART
taxlaw-2813	512	20	take	take	VERB
taxlaw-2813	512	21	advantage	advantage	NOUN
taxlaw-2813	512	22	of	of	ADP
taxlaw-2813	512	23	a	a	DET
taxlaw-2813	512	24	jurisdiction	jurisdiction	NOUN
taxlaw-2813	512	25	’s	’s	PART
taxlaw-2813	512	26	treaty	treaty	NOUN
taxlaw-2813	512	27	with	with	ADP
taxlaw-2813	512	28	the	the	DET
taxlaw-2813	512	29	united	united	PROPN
taxlaw-2813	512	30	states	states	PROPN
taxlaw-2813	512	31	,	,	PUNCT
taxlaw-2813	512	32	the	the	DET
taxlaw-2813	512	33	assistant	assistant	NOUN
taxlaw-2813	512	34	secretary	secretary	NOUN
taxlaw-2813	512	35	for	for	ADP
taxlaw-2813	512	36	tax	tax	NOUN
taxlaw-2813	512	37	policy	policy	NOUN
taxlaw-2813	512	38	in	in	ADP
taxlaw-2813	512	39	1983	1983	NUM
taxlaw-2813	512	40	stated	state	VERB
taxlaw-2813	512	41	in	in	ADP
taxlaw-2813	512	42	congressional	congressional	ADJ
taxlaw-2813	512	43	testimony	testimony	NOUN
taxlaw-2813	512	44	that	that	SCONJ
taxlaw-2813	512	45	there	there	PRON
taxlaw-2813	512	46	was	be	VERB
taxlaw-2813	512	47	“	"	PUNCT
taxlaw-2813	512	48	no	no	DET
taxlaw-2813	512	49	model	model	NOUN
taxlaw-2813	512	50	limitation	limitation	NOUN
taxlaw-2813	512	51	of	of	ADP
taxlaw-2813	512	52	benefits	benefit	NOUN
taxlaw-2813	512	53	provision	provision	NOUN
taxlaw-2813	512	54	”	"	PUNCT
taxlaw-2813	512	55	and	and	CCONJ
taxlaw-2813	512	56	that	that	SCONJ
taxlaw-2813	512	57	a	a	DET
taxlaw-2813	512	58	“	"	PUNCT
taxlaw-2813	512	59	single	single	ADJ
taxlaw-2813	512	60	model	model	NOUN
taxlaw-2813	512	61	”	"	PUNCT
taxlaw-2813	512	62	would	would	AUX
taxlaw-2813	512	63	not	not	PART
taxlaw-2813	512	64	be	be	AUX
taxlaw-2813	512	65	“	"	PUNCT
taxlaw-2813	512	66	appropriate	appropriate	ADJ
taxlaw-2813	512	67	”	"	PUNCT
taxlaw-2813	512	68	because	because	SCONJ
taxlaw-2813	512	69	of	of	ADP
taxlaw-2813	512	70	the	the	DET
taxlaw-2813	512	71	“	"	PUNCT
taxlaw-2813	512	72	wide	wide	ADJ
taxlaw-2813	512	73	range	range	NOUN
taxlaw-2813	512	74	of	of	ADP
taxlaw-2813	512	75	international	international	ADJ
taxlaw-2813	512	76	economic	economic	ADJ
taxlaw-2813	512	77	relationships	relationship	NOUN
taxlaw-2813	512	78	and	and	CCONJ
taxlaw-2813	512	79	the	the	DET
taxlaw-2813	512	80	diversity	diversity	NOUN
taxlaw-2813	512	81	of	of	ADP
taxlaw-2813	512	82	foreign	foreign	ADJ
taxlaw-2813	512	83	tax	tax	NOUN
taxlaw-2813	512	84	systems	system	NOUN
taxlaw-2813	512	85	”	"	PUNCT
taxlaw-2813	512	86	that	that	PRON
taxlaw-2813	512	87	required	require	VERB
taxlaw-2813	512	88	“	"	PUNCT
taxlaw-2813	512	89	approach[ing	approach[ing	NOUN
taxlaw-2813	512	90	]	]	PUNCT
taxlaw-2813	512	91	each	each	DET
taxlaw-2813	512	92	treaty	treaty	NOUN
taxlaw-2813	512	93	relationship	relationship	NOUN
taxlaw-2813	512	94	separately	separately	ADV
taxlaw-2813	512	95	.	.	PUNCT
taxlaw-2813	512	96	”	"	PUNCT
taxlaw-2813	513	1	tax	tax	NOUN
taxlaw-2813	513	2	evasion	evasion	NOUN
taxlaw-2813	513	3	through	through	ADP
taxlaw-2813	513	4	the	the	DET
taxlaw-2813	513	5	netherlands	netherlands	PROPN
taxlaw-2813	513	6	antilles	antille	NOUN
taxlaw-2813	513	7	and	and	CCONJ
taxlaw-2813	513	8	other	other	ADJ
taxlaw-2813	513	9	tax	tax	NOUN
taxlaw-2813	513	10	haven	haven	NOUN
taxlaw-2813	513	11	countries	country	NOUN
taxlaw-2813	513	12	:	:	PUNCT
taxlaw-2813	513	13	hearings	hearing	NOUN
taxlaw-2813	513	14	before	before	ADP
taxlaw-2813	513	15	a	a	DET
taxlaw-2813	513	16	subcomm	subcomm	NOUN
taxlaw-2813	513	17	.	.	PUNCT
taxlaw-2813	514	1	of	of	ADP
taxlaw-2813	514	2	the	the	DET
taxlaw-2813	514	3	h.	h.	PROPN
taxlaw-2813	514	4	comm	comm	NOUN
taxlaw-2813	514	5	.	.	PUNCT
taxlaw-2813	515	1	on	on	ADP
taxlaw-2813	515	2	gov’t	gov’t	NUM
taxlaw-2813	515	3	operations	operation	NOUN
taxlaw-2813	515	4	,	,	PUNCT
taxlaw-2813	515	5	98th	98th	ADJ
taxlaw-2813	515	6	cong	cong	NOUN
taxlaw-2813	515	7	.	.	PUNCT
taxlaw-2813	516	1	261	261	NUM
taxlaw-2813	516	2	(	(	PUNCT
taxlaw-2813	516	3	1983	1983	NUM
taxlaw-2813	516	4	)	)	PUNCT
taxlaw-2813	516	5	.	.	PUNCT
taxlaw-2813	517	1	94	94	NUM
taxlaw-2813	517	2	christians	christians	PROPN
taxlaw-2813	517	3	,	,	PUNCT
taxlaw-2813	517	4	supra	supra	PROPN
taxlaw-2813	517	5	note	note	NOUN
taxlaw-2813	517	6	12	12	NUM
taxlaw-2813	517	7	,	,	PUNCT
taxlaw-2813	517	8	at	at	ADP
taxlaw-2813	517	9	1411	1411	NUM
taxlaw-2813	517	10	.	.	PUNCT
taxlaw-2813	518	1	she	she	PRON
taxlaw-2813	518	2	also	also	ADV
taxlaw-2813	518	3	notes	note	VERB
taxlaw-2813	518	4	that	that	SCONJ
taxlaw-2813	518	5	“	"	PUNCT
taxlaw-2813	518	6	[	[	PUNCT
taxlaw-2813	518	7	m]ost	m]ost	X
taxlaw-2813	518	8	soft	soft	ADJ
taxlaw-2813	518	9	international	international	ADJ
taxlaw-2813	518	10	tax	tax	NOUN
taxlaw-2813	518	11	law	law	NOUN
taxlaw-2813	518	12	emerges	emerge	VERB
taxlaw-2813	518	13	from	from	ADP
taxlaw-2813	518	14	the	the	DET
taxlaw-2813	518	15	oecd	oecd	PROPN
taxlaw-2813	518	16	in	in	ADP
taxlaw-2813	518	17	its	its	PRON
taxlaw-2813	518	18	self	self	NOUN
taxlaw-2813	518	19	-	-	PUNCT
taxlaw-2813	518	20	described	describe	VERB
taxlaw-2813	518	21	role	role	NOUN
taxlaw-2813	518	22	as	as	ADP
taxlaw-2813	518	23	‘	'	PUNCT
taxlaw-2813	518	24	market	market	NOUN
taxlaw-2813	518	25	leader	leader	NOUN
taxlaw-2813	518	26	in	in	ADP
taxlaw-2813	518	27	developing	develop	VERB
taxlaw-2813	518	28	[	[	PUNCT
taxlaw-2813	518	29	tax	tax	NOUN
taxlaw-2813	518	30	]	]	X
taxlaw-2813	518	31	standards	standard	NOUN
taxlaw-2813	518	32	and	and	CCONJ
taxlaw-2813	518	33	guidelines	guideline	NOUN
taxlaw-2813	518	34	.	.	PUNCT
taxlaw-2813	518	35	’	'	PUNCT
taxlaw-2813	518	36	”	"	PUNCT
taxlaw-2813	519	1	i	i	PRON
taxlaw-2813	519	2	d.	d.	VERB
taxlaw-2813	519	3	at	at	ADP
taxlaw-2813	519	4	1447	1447	NUM
taxlaw-2813	519	5	.	.	PUNCT
taxlaw-2813	520	1	95	95	NUM
taxlaw-2813	520	2	this	this	DET
taxlaw-2813	520	3	conceptualization	conceptualization	NOUN
taxlaw-2813	520	4	continues	continue	VERB
taxlaw-2813	520	5	to	to	PART
taxlaw-2813	520	6	be	be	AUX
taxlaw-2813	520	7	important	important	ADJ
taxlaw-2813	520	8	.	.	PUNCT
taxlaw-2813	521	1	in	in	ADP
taxlaw-2813	521	2	1981	1981	NUM
taxlaw-2813	521	3	,	,	PUNCT
taxlaw-2813	521	4	john	john	PROPN
taxlaw-2813	521	5	chapton	chapton	PROPN
taxlaw-2813	521	6	,	,	PUNCT
taxlaw-2813	521	7	assistant	assistant	NOUN
taxlaw-2813	521	8	secretary	secretary	NOUN
taxlaw-2813	521	9	of	of	ADP
taxlaw-2813	521	10	the	the	DET
taxlaw-2813	521	11	treasury	treasury	PROPN
taxlaw-2813	521	12	,	,	PUNCT
taxlaw-2813	521	13	tax	tax	NOUN
taxlaw-2813	521	14	policy	policy	NOUN
taxlaw-2813	521	15	,	,	PUNCT
taxlaw-2813	521	16	described	describe	VERB
taxlaw-2813	521	17	tax	tax	NOUN
taxlaw-2813	521	18	treaties	treaty	NOUN
taxlaw-2813	521	19	’	'	PUNCT
taxlaw-2813	521	20	role	role	NOUN
taxlaw-2813	521	21	as	as	ADP
taxlaw-2813	521	22	“	"	PUNCT
taxlaw-2813	521	23	an	an	DET
taxlaw-2813	521	24	important	important	ADJ
taxlaw-2813	521	25	element	element	NOUN
taxlaw-2813	521	26	in	in	ADP
taxlaw-2813	521	27	the	the	DET
taxlaw-2813	521	28	international	international	ADJ
taxlaw-2813	521	29	economic	economic	ADJ
taxlaw-2813	521	30	policy	policy	NOUN
taxlaw-2813	521	31	of	of	ADP
taxlaw-2813	521	32	the	the	DET
taxlaw-2813	521	33	united	united	PROPN
taxlaw-2813	521	34	states	states	PROPN
taxlaw-2813	521	35	,	,	PUNCT
taxlaw-2813	521	36	one	one	NUM
taxlaw-2813	521	37	of	of	ADP
taxlaw-2813	521	38	the	the	DET
taxlaw-2813	521	39	fundamental	fundamental	ADJ
taxlaw-2813	521	40	objectives	objective	NOUN
taxlaw-2813	521	41	of	of	ADP
taxlaw-2813	521	42	which	which	PRON
taxlaw-2813	521	43	is	be	AUX
taxlaw-2813	521	44	to	to	PART
taxlaw-2813	521	45	minimize	minimize	VERB
taxlaw-2813	521	46	impediments	impediment	NOUN
taxlaw-2813	521	47	to	to	ADP
taxlaw-2813	521	48	international	international	ADJ
taxlaw-2813	521	49	flows	flow	NOUN
taxlaw-2813	521	50	of	of	ADP
taxlaw-2813	521	51	capital	capital	NOUN
taxlaw-2813	521	52	and	and	CCONJ
taxlaw-2813	521	53	technology	technology	NOUN
taxlaw-2813	521	54	.	.	PUNCT
taxlaw-2813	522	1	among	among	ADP
taxlaw-2813	522	2	these	these	DET
taxlaw-2813	522	3	impediments	impediment	NOUN
taxlaw-2813	522	4	are	be	AUX
taxlaw-2813	522	5	the	the	DET
taxlaw-2813	522	6	inconsistent	inconsistent	ADJ
taxlaw-2813	522	7	rules	rule	NOUN
taxlaw-2813	522	8	of	of	ADP
taxlaw-2813	522	9	national	national	ADJ
taxlaw-2813	522	10	tax	tax	NOUN
taxlaw-2813	522	11	systems	system	NOUN
taxlaw-2813	522	12	and	and	CCONJ
taxlaw-2813	522	13	their	their	PRON
taxlaw-2813	522	14	interaction	interaction	NOUN
taxlaw-2813	522	15	.	.	PUNCT
taxlaw-2813	522	16	”	"	PUNCT
taxlaw-2813	523	1	tax	tax	NOUN
taxlaw-2813	523	2	treaties	treaty	NOUN
taxlaw-2813	523	3	,	,	PUNCT
taxlaw-2813	523	4	supra	supra	PROPN
taxlaw-2813	523	5	note	note	PROPN
taxlaw-2813	523	6	14	14	NUM
taxlaw-2813	523	7	,	,	PUNCT
taxlaw-2813	523	8	at	at	ADP
taxlaw-2813	523	9	3	3	NUM
taxlaw-2813	523	10	.	.	SYM
taxlaw-2813	523	11	22	22	NUM
taxlaw-2813	523	12	columbia	columbia	PROPN
taxlaw-2813	523	13	journal	journal	PROPN
taxlaw-2813	523	14	of	of	ADP
taxlaw-2813	523	15	tax	tax	NOUN
taxlaw-2813	523	16	law	law	NOUN
taxlaw-2813	523	17	[	[	X
taxlaw-2813	523	18	vol.4:1	vol.4:1	VERB
taxlaw-2813	523	19	the	the	DET
taxlaw-2813	523	20	bulk	bulk	NOUN
taxlaw-2813	523	21	of	of	ADP
taxlaw-2813	523	22	the	the	DET
taxlaw-2813	523	23	oecd	oecd	PROPN
taxlaw-2813	523	24	work	work	NOUN
taxlaw-2813	523	25	on	on	ADP
taxlaw-2813	523	26	taxation.96	taxation.96	NOUN
taxlaw-2813	523	27	countries	country	NOUN
taxlaw-2813	523	28	are	be	AUX
taxlaw-2813	523	29	represented	represent	VERB
taxlaw-2813	523	30	in	in	ADP
taxlaw-2813	523	31	the	the	DET
taxlaw-2813	523	32	cfa	cfa	NOUN
taxlaw-2813	523	33	by	by	ADP
taxlaw-2813	523	34	senior	senior	ADJ
taxlaw-2813	523	35	tax	tax	NOUN
taxlaw-2813	523	36	officials	official	NOUN
taxlaw-2813	523	37	and	and	CCONJ
taxlaw-2813	523	38	tax	tax	NOUN
taxlaw-2813	523	39	administrators	administrator	NOUN
taxlaw-2813	523	40	.	.	PUNCT
taxlaw-2813	524	1	second	second	ADV
taxlaw-2813	524	2	,	,	PUNCT
taxlaw-2813	524	3	the	the	DET
taxlaw-2813	524	4	oecd	oecd	PROPN
taxlaw-2813	524	5	staff	staff	NOUN
taxlaw-2813	524	6	that	that	PRON
taxlaw-2813	524	7	works	work	VERB
taxlaw-2813	524	8	on	on	ADP
taxlaw-2813	524	9	taxation	taxation	NOUN
taxlaw-2813	524	10	belongs	belong	VERB
taxlaw-2813	524	11	to	to	ADP
taxlaw-2813	524	12	the	the	DET
taxlaw-2813	524	13	centre	centre	NOUN
taxlaw-2813	524	14	for	for	ADP
taxlaw-2813	524	15	tax	tax	NOUN
taxlaw-2813	524	16	policy	policy	NOUN
taxlaw-2813	524	17	and	and	CCONJ
taxlaw-2813	524	18	administration	administration	NOUN
taxlaw-2813	524	19	(	(	PUNCT
taxlaw-2813	524	20	ctpa	ctpa	NOUN
taxlaw-2813	524	21	)	)	PUNCT
taxlaw-2813	524	22	.	.	PUNCT
taxlaw-2813	525	1	in	in	ADP
taxlaw-2813	525	2	contrast	contrast	NOUN
taxlaw-2813	525	3	to	to	ADP
taxlaw-2813	525	4	the	the	DET
taxlaw-2813	525	5	delegates	delegate	NOUN
taxlaw-2813	525	6	to	to	ADP
taxlaw-2813	525	7	the	the	DET
taxlaw-2813	525	8	cfa	cfa	NOUN
taxlaw-2813	525	9	,	,	PUNCT
taxlaw-2813	525	10	who	who	PRON
taxlaw-2813	525	11	represent	represent	VERB
taxlaw-2813	525	12	their	their	PRON
taxlaw-2813	525	13	respective	respective	ADJ
taxlaw-2813	525	14	countries	country	NOUN
taxlaw-2813	525	15	,	,	PUNCT
taxlaw-2813	525	16	businesses	business	NOUN
taxlaw-2813	525	17	,	,	PUNCT
taxlaw-2813	525	18	and	and	CCONJ
taxlaw-2813	525	19	organizations	organization	NOUN
taxlaw-2813	525	20	,	,	PUNCT
taxlaw-2813	525	21	the	the	DET
taxlaw-2813	525	22	staff	staff	NOUN
taxlaw-2813	525	23	of	of	ADP
taxlaw-2813	525	24	the	the	DET
taxlaw-2813	525	25	ctpa	ctpa	NOUN
taxlaw-2813	525	26	consists	consist	VERB
taxlaw-2813	525	27	of	of	ADP
taxlaw-2813	525	28	international	international	ADJ
taxlaw-2813	525	29	bureaucrats.97	bureaucrats.97	NOUN
taxlaw-2813	525	30	the	the	DET
taxlaw-2813	525	31	work	work	NOUN
taxlaw-2813	525	32	is	be	AUX
taxlaw-2813	525	33	divided	divide	VERB
taxlaw-2813	525	34	between	between	ADP
taxlaw-2813	525	35	working	work	VERB
taxlaw-2813	525	36	parties	party	NOUN
taxlaw-2813	525	37	,	,	PUNCT
taxlaw-2813	525	38	whose	whose	DET
taxlaw-2813	525	39	meeting	meeting	NOUN
taxlaw-2813	525	40	agendas	agenda	NOUN
taxlaw-2813	525	41	are	be	AUX
taxlaw-2813	525	42	usually	usually	ADV
taxlaw-2813	525	43	prepared	prepare	VERB
taxlaw-2813	525	44	by	by	ADP
taxlaw-2813	525	45	a	a	DET
taxlaw-2813	525	46	division	division	NOUN
taxlaw-2813	525	47	of	of	ADP
taxlaw-2813	525	48	the	the	DET
taxlaw-2813	525	49	ctpa	ctpa	NOUN
taxlaw-2813	525	50	connected	connect	VERB
taxlaw-2813	525	51	to	to	ADP
taxlaw-2813	525	52	their	their	PRON
taxlaw-2813	525	53	field.98	field.98	NOUN
taxlaw-2813	525	54	the	the	DET
taxlaw-2813	525	55	agendas	agenda	NOUN
taxlaw-2813	525	56	for	for	ADP
taxlaw-2813	525	57	cfa	cfa	PROPN
taxlaw-2813	525	58	meetings	meeting	NOUN
taxlaw-2813	525	59	are	be	AUX
taxlaw-2813	525	60	often	often	ADV
taxlaw-2813	525	61	prepared	prepare	VERB
taxlaw-2813	525	62	by	by	ADP
taxlaw-2813	525	63	the	the	DET
taxlaw-2813	525	64	cfa	cfa	PROPN
taxlaw-2813	525	65	bureau	bureau	PROPN
taxlaw-2813	525	66	,	,	PUNCT
taxlaw-2813	525	67	an	an	DET
taxlaw-2813	525	68	executive	executive	ADJ
taxlaw-2813	525	69	committee	committee	NOUN
taxlaw-2813	525	70	appointed	appoint	VERB
taxlaw-2813	525	71	by	by	ADP
taxlaw-2813	525	72	the	the	DET
taxlaw-2813	525	73	cfa.99	cfa.99	NOUN
taxlaw-2813	525	74	which	which	PRON
taxlaw-2813	525	75	countries	country	NOUN
taxlaw-2813	525	76	are	be	AUX
taxlaw-2813	525	77	appointed	appoint	VERB
taxlaw-2813	525	78	to	to	ADP
taxlaw-2813	525	79	the	the	DET
taxlaw-2813	525	80	bureau	bureau	NOUN
taxlaw-2813	525	81	can	can	AUX
taxlaw-2813	525	82	therefore	therefore	ADV
taxlaw-2813	525	83	be	be	AUX
taxlaw-2813	525	84	significant	significant	ADJ
taxlaw-2813	525	85	in	in	ADP
taxlaw-2813	525	86	determining	determine	VERB
taxlaw-2813	525	87	the	the	DET
taxlaw-2813	525	88	direction	direction	NOUN
taxlaw-2813	525	89	of	of	ADP
taxlaw-2813	525	90	its	its	PRON
taxlaw-2813	525	91	work	work	NOUN
taxlaw-2813	525	92	.	.	PUNCT
taxlaw-2813	526	1	100	100	NUM
taxlaw-2813	526	2	the	the	DET
taxlaw-2813	526	3	various	various	ADJ
taxlaw-2813	526	4	incentives	incentive	NOUN
taxlaw-2813	526	5	,	,	PUNCT
taxlaw-2813	526	6	ideas	idea	NOUN
taxlaw-2813	526	7	,	,	PUNCT
taxlaw-2813	526	8	and	and	CCONJ
taxlaw-2813	526	9	connections	connection	NOUN
taxlaw-2813	526	10	of	of	ADP
taxlaw-2813	526	11	these	these	DET
taxlaw-2813	526	12	representatives	representative	NOUN
taxlaw-2813	526	13	will	will	AUX
taxlaw-2813	526	14	eventually	eventually	ADV
taxlaw-2813	526	15	form	form	VERB
taxlaw-2813	526	16	the	the	DET
taxlaw-2813	526	17	basis	basis	NOUN
taxlaw-2813	526	18	for	for	ADP
taxlaw-2813	526	19	the	the	DET
taxlaw-2813	526	20	consensus	consensus	NOUN
taxlaw-2813	526	21	-	-	PUNCT
taxlaw-2813	526	22	based	base	VERB
taxlaw-2813	526	23	statements	statement	NOUN
taxlaw-2813	526	24	of	of	ADP
taxlaw-2813	526	25	the	the	DET
taxlaw-2813	526	26	oecd.101	oecd.101	NOUN
taxlaw-2813	526	27	finally	finally	ADV
taxlaw-2813	526	28	,	,	PUNCT
taxlaw-2813	526	29	the	the	DET
taxlaw-2813	526	30	oecd	oecd	PROPN
taxlaw-2813	526	31	council	council	PROPN
taxlaw-2813	526	32	is	be	AUX
taxlaw-2813	526	33	the	the	DET
taxlaw-2813	526	34	body	body	NOUN
taxlaw-2813	526	35	with	with	ADP
taxlaw-2813	526	36	formal	formal	ADJ
taxlaw-2813	526	37	decision	decision	NOUN
taxlaw-2813	526	38	-	-	PUNCT
taxlaw-2813	526	39	making	make	VERB
taxlaw-2813	526	40	power	power	NOUN
taxlaw-2813	526	41	to	to	PART
taxlaw-2813	526	42	speak	speak	VERB
taxlaw-2813	526	43	for	for	ADP
taxlaw-2813	526	44	the	the	DET
taxlaw-2813	526	45	organization	organization	NOUN
taxlaw-2813	526	46	;	;	PUNCT
taxlaw-2813	526	47	its	its	PRON
taxlaw-2813	526	48	decisions	decision	NOUN
taxlaw-2813	526	49	are	be	AUX
taxlaw-2813	526	50	made	make	VERB
taxlaw-2813	526	51	by	by	ADP
taxlaw-2813	526	52	consensus	consensus	NOUN
taxlaw-2813	526	53	.	.	PUNCT
taxlaw-2813	527	1	the	the	DET
taxlaw-2813	527	2	council	council	NOUN
taxlaw-2813	527	3	consists	consist	VERB
taxlaw-2813	527	4	of	of	ADP
taxlaw-2813	527	5	purely	purely	ADV
taxlaw-2813	527	6	national	national	ADJ
taxlaw-2813	527	7	representatives	representative	NOUN
taxlaw-2813	527	8	,	,	PUNCT
taxlaw-2813	527	9	who	who	PRON
taxlaw-2813	527	10	are	be	AUX
taxlaw-2813	527	11	high	high	ADJ
taxlaw-2813	527	12	-	-	PUNCT
taxlaw-2813	527	13	level	level	NOUN
taxlaw-2813	527	14	diplomats	diplomat	NOUN
taxlaw-2813	527	15	.	.	PUNCT
taxlaw-2813	528	1	102	102	NUM
taxlaw-2813	528	2	the	the	DET
taxlaw-2813	528	3	council	council	NOUN
taxlaw-2813	528	4	does	do	AUX
taxlaw-2813	528	5	,	,	PUNCT
taxlaw-2813	528	6	however	however	ADV
taxlaw-2813	528	7	,	,	PUNCT
taxlaw-2813	528	8	deal	deal	VERB
taxlaw-2813	528	9	with	with	ADP
taxlaw-2813	528	10	all	all	DET
taxlaw-2813	528	11	kinds	kind	NOUN
taxlaw-2813	528	12	of	of	ADP
taxlaw-2813	528	13	policy	policy	NOUN
taxlaw-2813	528	14	issues	issue	NOUN
taxlaw-2813	528	15	,	,	PUNCT
taxlaw-2813	528	16	and	and	CCONJ
taxlaw-2813	528	17	taxation	taxation	NOUN
taxlaw-2813	528	18	is	be	AUX
taxlaw-2813	528	19	but	but	CCONJ
taxlaw-2813	528	20	one	one	NUM
taxlaw-2813	528	21	of	of	ADP
taxlaw-2813	528	22	them	they	PRON
taxlaw-2813	528	23	.	.	PUNCT
taxlaw-2813	529	1	it	it	PRON
taxlaw-2813	529	2	is	be	AUX
taxlaw-2813	529	3	more	more	ADJ
taxlaw-2813	529	4	of	of	ADP
taxlaw-2813	529	5	a	a	DET
taxlaw-2813	529	6	venue	venue	NOUN
taxlaw-2813	529	7	for	for	ADP
taxlaw-2813	529	8	channeling	channel	VERB
taxlaw-2813	529	9	projects	project	NOUN
taxlaw-2813	529	10	and	and	CCONJ
taxlaw-2813	529	11	decisions	decision	NOUN
taxlaw-2813	529	12	further	far	ADV
taxlaw-2813	529	13	down	down	ADV
taxlaw-2813	529	14	in	in	ADP
taxlaw-2813	529	15	the	the	DET
taxlaw-2813	529	16	organization	organization	NOUN
taxlaw-2813	529	17	than	than	ADP
taxlaw-2813	529	18	an	an	DET
taxlaw-2813	529	19	arena	arena	NOUN
taxlaw-2813	529	20	where	where	SCONJ
taxlaw-2813	529	21	tax	tax	NOUN
taxlaw-2813	529	22	policies	policy	NOUN
taxlaw-2813	529	23	are	be	AUX
taxlaw-2813	529	24	formed.103	formed.103	NUM
taxlaw-2813	529	25	96	96	NUM
taxlaw-2813	529	26	the	the	DET
taxlaw-2813	529	27	ctpa	ctpa	NOUN
taxlaw-2813	529	28	is	be	AUX
taxlaw-2813	529	29	a	a	DET
taxlaw-2813	529	30	part	part	NOUN
taxlaw-2813	529	31	of	of	ADP
taxlaw-2813	529	32	the	the	DET
taxlaw-2813	529	33	2,500	2,500	NUM
taxlaw-2813	529	34	-	-	PUNCT
taxlaw-2813	529	35	member	member	NOUN
taxlaw-2813	529	36	oecd	oecd	PROPN
taxlaw-2813	529	37	secretariat	secretariat	PROPN
taxlaw-2813	529	38	that	that	PRON
taxlaw-2813	529	39	constitutes	constitute	VERB
taxlaw-2813	529	40	the	the	DET
taxlaw-2813	529	41	organization	organization	NOUN
taxlaw-2813	529	42	’s	’s	PART
taxlaw-2813	529	43	staff	staff	NOUN
taxlaw-2813	529	44	.	.	PUNCT
taxlaw-2813	530	1	oecd	oecd	PROPN
taxlaw-2813	530	2	,	,	PUNCT
taxlaw-2813	530	3	about	about	ADV
taxlaw-2813	530	4	,	,	PUNCT
taxlaw-2813	530	5	available	available	ADJ
taxlaw-2813	530	6	at	at	ADP
taxlaw-2813	530	7	:	:	PUNCT
taxlaw-2813	530	8	http://www.oecd.org/about	http://www.oecd.org/about	PUNCT
taxlaw-2813	530	9	(	(	PUNCT
taxlaw-2813	530	10	last	last	ADV
taxlaw-2813	530	11	visited	visit	VERB
taxlaw-2813	530	12	sept	sept	PROPN
taxlaw-2813	530	13	.	.	PROPN
taxlaw-2813	530	14	20	20	NUM
taxlaw-2813	530	15	,	,	PUNCT
taxlaw-2813	530	16	2012	2012	NUM
taxlaw-2813	530	17	)	)	PUNCT
taxlaw-2813	530	18	.	.	PUNCT
taxlaw-2813	531	1	its	its	PRON
taxlaw-2813	531	2	members	member	NOUN
taxlaw-2813	531	3	are	be	AUX
taxlaw-2813	531	4	experts	expert	NOUN
taxlaw-2813	531	5	in	in	ADP
taxlaw-2813	531	6	their	their	PRON
taxlaw-2813	531	7	fields	field	NOUN
taxlaw-2813	531	8	;	;	PUNCT
taxlaw-2813	531	9	many	many	ADJ
taxlaw-2813	531	10	are	be	AUX
taxlaw-2813	531	11	tax	tax	NOUN
taxlaw-2813	531	12	economists	economist	NOUN
taxlaw-2813	531	13	with	with	ADP
taxlaw-2813	531	14	experience	experience	NOUN
taxlaw-2813	531	15	and	and	CCONJ
taxlaw-2813	531	16	knowledge	knowledge	NOUN
taxlaw-2813	531	17	of	of	ADP
taxlaw-2813	531	18	the	the	DET
taxlaw-2813	531	19	latest	late	ADJ
taxlaw-2813	531	20	developments	development	NOUN
taxlaw-2813	531	21	in	in	ADP
taxlaw-2813	531	22	international	international	ADJ
taxlaw-2813	531	23	taxation	taxation	NOUN
taxlaw-2813	531	24	politics	politic	NOUN
taxlaw-2813	531	25	.	.	PUNCT
taxlaw-2813	532	1	michael	michael	PROPN
taxlaw-2813	532	2	webb	webb	PROPN
taxlaw-2813	532	3	,	,	PUNCT
taxlaw-2813	532	4	defining	define	VERB
taxlaw-2813	532	5	the	the	DET
taxlaw-2813	532	6	boundaries	boundary	NOUN
taxlaw-2813	532	7	of	of	ADP
taxlaw-2813	532	8	legitimate	legitimate	ADJ
taxlaw-2813	532	9	state	state	NOUN
taxlaw-2813	532	10	practice	practice	NOUN
taxlaw-2813	532	11	:	:	PUNCT
taxlaw-2813	532	12	norms	norm	NOUN
taxlaw-2813	532	13	,	,	PUNCT
taxlaw-2813	532	14	transnational	transnational	ADJ
taxlaw-2813	532	15	actors	actor	NOUN
taxlaw-2813	532	16	and	and	CCONJ
taxlaw-2813	532	17	the	the	DET
taxlaw-2813	532	18	oecd	oecd	PROPN
taxlaw-2813	532	19	's	's	PART
taxlaw-2813	532	20	project	project	NOUN
taxlaw-2813	532	21	on	on	ADP
taxlaw-2813	532	22	harmful	harmful	ADJ
taxlaw-2813	532	23	tax	tax	NOUN
taxlaw-2813	532	24	competition	competition	NOUN
taxlaw-2813	532	25	,	,	PUNCT
taxlaw-2813	532	26	11	11	NUM
taxlaw-2813	532	27	rev	rev	X
taxlaw-2813	532	28	.	.	PROPN
taxlaw-2813	532	29	of	of	ADP
taxlaw-2813	532	30	int’l	int’l	NUM
taxlaw-2813	532	31	pol	pol	PROPN
taxlaw-2813	532	32	.	.	PUNCT
taxlaw-2813	533	1	econ	econ	PROPN
taxlaw-2813	533	2	.	.	PUNCT
taxlaw-2813	534	1	787	787	NUM
taxlaw-2813	534	2	,	,	PUNCT
taxlaw-2813	534	3	792	792	NUM
taxlaw-2813	534	4	(	(	PUNCT
taxlaw-2813	534	5	2004	2004	NUM
taxlaw-2813	534	6	)	)	PUNCT
taxlaw-2813	534	7	.	.	PUNCT
taxlaw-2813	535	1	the	the	DET
taxlaw-2813	535	2	current	current	ADJ
taxlaw-2813	535	3	staff	staff	NOUN
taxlaw-2813	535	4	is	be	AUX
taxlaw-2813	535	5	around	around	ADV
taxlaw-2813	535	6	one	one	NUM
taxlaw-2813	535	7	hundred	hundred	NUM
taxlaw-2813	535	8	people	people	NOUN
taxlaw-2813	535	9	from	from	ADP
taxlaw-2813	535	10	twenty	twenty	NUM
taxlaw-2813	535	11	-	-	PUNCT
taxlaw-2813	535	12	five	five	NUM
taxlaw-2813	535	13	different	different	ADJ
taxlaw-2813	535	14	countries	country	NOUN
taxlaw-2813	535	15	.	.	PUNCT
taxlaw-2813	536	1	owens	owens	PROPN
taxlaw-2813	536	2	looks	look	VERB
taxlaw-2813	536	3	back	back	ADV
taxlaw-2813	536	4	on	on	ADP
taxlaw-2813	536	5	his	his	PRON
taxlaw-2813	536	6	time	time	NOUN
taxlaw-2813	536	7	in	in	ADP
taxlaw-2813	536	8	office	office	NOUN
taxlaw-2813	536	9	,	,	PUNCT
taxlaw-2813	536	10	int’l	int’l	NUM
taxlaw-2813	536	11	tax	tax	NOUN
taxlaw-2813	536	12	rev	rev	PROPN
taxlaw-2813	536	13	.	.	PUNCT
taxlaw-2813	537	1	(	(	PUNCT
taxlaw-2813	537	2	feb	feb	PROPN
taxlaw-2813	537	3	.	.	PROPN
taxlaw-2813	537	4	12	12	NUM
taxlaw-2813	537	5	,	,	PUNCT
taxlaw-2813	537	6	2012	2012	NUM
taxlaw-2813	537	7	)	)	PUNCT
taxlaw-2813	537	8	,	,	PUNCT
taxlaw-2813	537	9	http://www.internationaltaxreview.com/	http://www.internationaltaxreview.com/	NOUN
taxlaw-2813	537	10	article/2967120	article/2967120	PROPN
taxlaw-2813	537	11	/	/	SYM
taxlaw-2813	537	12	owens	owens	PROPN
taxlaw-2813	537	13	-	-	PUNCT
taxlaw-2813	537	14	looks	look	NOUN
taxlaw-2813	537	15	-	-	PUNCT
taxlaw-2813	537	16	back	back	NOUN
taxlaw-2813	537	17	-	-	PUNCT
taxlaw-2813	537	18	on	on	ADP
taxlaw-2813	537	19	-	-	PUNCT
taxlaw-2813	537	20	his	his	PRON
taxlaw-2813	537	21	-	-	PUNCT
taxlaw-2813	537	22	time	time	NOUN
taxlaw-2813	537	23	-	-	PUNCT
taxlaw-2813	537	24	in	in	ADP
taxlaw-2813	537	25	-	-	PUNCT
taxlaw-2813	537	26	office.html	office.html	NUM
taxlaw-2813	537	27	.	.	PUNCT
taxlaw-2813	538	1	as	as	ADP
taxlaw-2813	538	2	“	"	PUNCT
taxlaw-2813	538	3	international	international	ADJ
taxlaw-2813	538	4	bureaucrats	bureaucrat	NOUN
taxlaw-2813	538	5	,	,	PUNCT
taxlaw-2813	538	6	”	"	PUNCT
taxlaw-2813	538	7	they	they	PRON
taxlaw-2813	538	8	are	be	AUX
taxlaw-2813	538	9	detached	detach	VERB
taxlaw-2813	538	10	from	from	ADP
taxlaw-2813	538	11	the	the	DET
taxlaw-2813	538	12	politics	politic	NOUN
taxlaw-2813	538	13	of	of	ADP
taxlaw-2813	538	14	their	their	PRON
taxlaw-2813	538	15	home	home	NOUN
taxlaw-2813	538	16	country	country	NOUN
taxlaw-2813	538	17	.	.	PUNCT
taxlaw-2813	539	1	christians	christians	PROPN
taxlaw-2813	539	2	,	,	PUNCT
taxlaw-2813	539	3	supra	supra	PROPN
taxlaw-2813	539	4	note	note	PROPN
taxlaw-2813	539	5	72	72	NUM
taxlaw-2813	539	6	,	,	PUNCT
taxlaw-2813	539	7	at	at	ADP
taxlaw-2813	539	8	19	19	NUM
taxlaw-2813	539	9	.	.	PUNCT
taxlaw-2813	540	1	they	they	PRON
taxlaw-2813	540	2	may	may	AUX
taxlaw-2813	540	3	previously	previously	ADV
taxlaw-2813	540	4	have	have	AUX
taxlaw-2813	540	5	served	serve	VERB
taxlaw-2813	540	6	as	as	ADP
taxlaw-2813	540	7	senior	senior	ADJ
taxlaw-2813	540	8	tax	tax	NOUN
taxlaw-2813	540	9	officials	official	NOUN
taxlaw-2813	540	10	in	in	ADP
taxlaw-2813	540	11	their	their	PRON
taxlaw-2813	540	12	home	home	NOUN
taxlaw-2813	540	13	country	country	NOUN
taxlaw-2813	540	14	or	or	CCONJ
taxlaw-2813	540	15	represented	represent	VERB
taxlaw-2813	540	16	their	their	PRON
taxlaw-2813	540	17	country	country	NOUN
taxlaw-2813	540	18	in	in	ADP
taxlaw-2813	540	19	an	an	DET
taxlaw-2813	540	20	oecd	oecd	PROPN
taxlaw-2813	540	21	committee	committee	NOUN
taxlaw-2813	540	22	.	.	PUNCT
taxlaw-2813	541	1	more	more	ADV
taxlaw-2813	541	2	rarely	rarely	ADV
taxlaw-2813	541	3	,	,	PUNCT
taxlaw-2813	541	4	staff	staff	NOUN
taxlaw-2813	541	5	members	member	NOUN
taxlaw-2813	541	6	have	have	AUX
taxlaw-2813	541	7	been	be	AUX
taxlaw-2813	541	8	recruited	recruit	VERB
taxlaw-2813	541	9	as	as	ADP
taxlaw-2813	541	10	young	young	ADJ
taxlaw-2813	541	11	professionals	professional	NOUN
taxlaw-2813	541	12	.	.	PUNCT
taxlaw-2813	542	1	oecd	oecd	PROPN
taxlaw-2813	542	2	,	,	PUNCT
taxlaw-2813	542	3	staff	staff	NOUN
taxlaw-2813	542	4	categories	category	NOUN
taxlaw-2813	542	5	(	(	PUNCT
taxlaw-2813	542	6	http://www.oecd.org/document/62/0,3746,en_21571361_45609340_40833406_1_1_1_1,00.html#agrades	http://www.oecd.org/document/62/0,3746,en_21571361_45609340_40833406_1_1_1_1,00.html#agrade	NOUN
taxlaw-2813	542	7	)	)	PUNCT
taxlaw-2813	542	8	(	(	PUNCT
taxlaw-2813	542	9	last	last	ADV
taxlaw-2813	542	10	accessed	access	VERB
taxlaw-2813	542	11	sept	sept	PROPN
taxlaw-2813	542	12	.	.	PROPN
taxlaw-2813	542	13	15	15	NUM
taxlaw-2813	542	14	,	,	PUNCT
taxlaw-2813	542	15	2012	2012	NUM
taxlaw-2813	542	16	)	)	PUNCT
taxlaw-2813	542	17	(	(	PUNCT
taxlaw-2813	542	18	“	"	PUNCT
taxlaw-2813	542	19	[	[	X
taxlaw-2813	542	20	r]ecruitment	r]ecruitment	NOUN
taxlaw-2813	542	21	of	of	ADP
taxlaw-2813	542	22	young	young	ADJ
taxlaw-2813	542	23	professionals	professional	NOUN
taxlaw-2813	542	24	(	(	PUNCT
taxlaw-2813	542	25	grade	grade	NOUN
taxlaw-2813	542	26	a1	a1	NOUN
taxlaw-2813	542	27	)	)	PUNCT
taxlaw-2813	542	28	is	be	AUX
taxlaw-2813	542	29	extremely	extremely	ADV
taxlaw-2813	542	30	limited	limited	ADJ
taxlaw-2813	542	31	.	.	PUNCT
taxlaw-2813	542	32	”	"	PUNCT
taxlaw-2813	542	33	)	)	PUNCT
taxlaw-2813	542	34	.	.	PUNCT
taxlaw-2813	543	1	97	97	NUM
taxlaw-2813	543	2	christians	christian	NOUN
taxlaw-2813	543	3	,	,	PUNCT
taxlaw-2813	543	4	supra	supra	PROPN
taxlaw-2813	543	5	note	note	PROPN
taxlaw-2813	543	6	72	72	NUM
taxlaw-2813	543	7	,	,	PUNCT
taxlaw-2813	543	8	at	at	ADP
taxlaw-2813	543	9	19	19	NUM
taxlaw-2813	543	10	.	.	NOUN
taxlaw-2813	543	11	98	98	NUM
taxlaw-2813	543	12	hugh	hugh	PROPN
taxlaw-2813	543	13	j.	j.	PROPN
taxlaw-2813	543	14	ault	ault	PROPN
taxlaw-2813	543	15	,	,	PUNCT
taxlaw-2813	543	16	reflections	reflection	NOUN
taxlaw-2813	543	17	on	on	ADP
taxlaw-2813	543	18	the	the	DET
taxlaw-2813	543	19	role	role	NOUN
taxlaw-2813	543	20	of	of	ADP
taxlaw-2813	543	21	the	the	DET
taxlaw-2813	543	22	oecd	oecd	PROPN
taxlaw-2813	543	23	in	in	ADP
taxlaw-2813	543	24	developing	develop	VERB
taxlaw-2813	543	25	international	international	ADJ
taxlaw-2813	543	26	tax	tax	NOUN
taxlaw-2813	543	27	norms	norm	NOUN
taxlaw-2813	543	28	,	,	PUNCT
taxlaw-2813	543	29	34	34	NUM
taxlaw-2813	543	30	brook	brook	NOUN
taxlaw-2813	543	31	.	.	PUNCT
taxlaw-2813	544	1	j.	j.	PROPN
taxlaw-2813	544	2	int'l	int'l	PROPN
taxlaw-2813	544	3	l.	l.	PROPN
taxlaw-2813	544	4	757	757	PROPN
taxlaw-2813	544	5	,	,	PUNCT
taxlaw-2813	544	6	762	762	NUM
taxlaw-2813	544	7	(	(	PUNCT
taxlaw-2813	544	8	2009	2009	NUM
taxlaw-2813	544	9	)	)	PUNCT
taxlaw-2813	544	10	.	.	PUNCT
taxlaw-2813	545	1	99	99	NUM
taxlaw-2813	546	1	i	i	PRON
taxlaw-2813	546	2	d.	d.	PROPN
taxlaw-2813	546	3	at	at	ADP
taxlaw-2813	546	4	760	760	NUM
taxlaw-2813	546	5	.	.	NOUN
taxlaw-2813	546	6	100	100	NUM
taxlaw-2813	546	7	interview	interview	NOUN
taxlaw-2813	546	8	4	4	NUM
taxlaw-2813	546	9	with	with	ADP
taxlaw-2813	546	10	oecd	oecd	PROPN
taxlaw-2813	546	11	personnel	personnel	NOUN
taxlaw-2813	546	12	(	(	PUNCT
taxlaw-2813	546	13	2011	2011	NUM
taxlaw-2813	546	14	)	)	PUNCT
taxlaw-2813	546	15	(	(	PUNCT
taxlaw-2813	546	16	we	we	PRON
taxlaw-2813	546	17	conducted	conduct	VERB
taxlaw-2813	546	18	five	five	NUM
taxlaw-2813	546	19	interviews	interview	NOUN
taxlaw-2813	546	20	with	with	ADP
taxlaw-2813	546	21	current	current	ADJ
taxlaw-2813	546	22	and	and	CCONJ
taxlaw-2813	546	23	former	former	ADJ
taxlaw-2813	546	24	oecd	oecd	PROPN
taxlaw-2813	546	25	personnel	personnel	NOUN
taxlaw-2813	546	26	in	in	ADP
taxlaw-2813	546	27	late	late	ADJ
taxlaw-2813	546	28	spring	spring	NOUN
taxlaw-2813	546	29	and	and	CCONJ
taxlaw-2813	546	30	summer	summer	NOUN
taxlaw-2813	546	31	2011	2011	NUM
taxlaw-2813	546	32	.	.	PUNCT
taxlaw-2813	547	1	we	we	PRON
taxlaw-2813	547	2	agreed	agree	VERB
taxlaw-2813	547	3	not	not	PART
taxlaw-2813	547	4	to	to	PART
taxlaw-2813	547	5	identify	identify	VERB
taxlaw-2813	547	6	the	the	DET
taxlaw-2813	547	7	individuals	individual	NOUN
taxlaw-2813	547	8	interviewed	interview	VERB
taxlaw-2813	547	9	,	,	PUNCT
taxlaw-2813	547	10	which	which	PRON
taxlaw-2813	547	11	encouraged	encourage	VERB
taxlaw-2813	547	12	frank	frank	ADJ
taxlaw-2813	547	13	discussion	discussion	NOUN
taxlaw-2813	547	14	of	of	ADP
taxlaw-2813	547	15	the	the	DET
taxlaw-2813	547	16	agency	agency	NOUN
taxlaw-2813	547	17	and	and	CCONJ
taxlaw-2813	547	18	which	which	PRON
taxlaw-2813	547	19	shields	shield	VERB
taxlaw-2813	547	20	our	our	PRON
taxlaw-2813	547	21	sources	source	NOUN
taxlaw-2813	547	22	from	from	ADP
taxlaw-2813	547	23	retaliation	retaliation	NOUN
taxlaw-2813	547	24	)	)	PUNCT
taxlaw-2813	547	25	.	.	PUNCT
taxlaw-2813	548	1	france	france	PROPN
taxlaw-2813	548	2	,	,	PUNCT
taxlaw-2813	548	3	japan	japan	PROPN
taxlaw-2813	548	4	,	,	PUNCT
taxlaw-2813	548	5	and	and	CCONJ
taxlaw-2813	548	6	ireland	ireland	NOUN
taxlaw-2813	548	7	were	be	AUX
taxlaw-2813	548	8	for	for	ADP
taxlaw-2813	548	9	instance	instance	NOUN
taxlaw-2813	548	10	elected	elect	VERB
taxlaw-2813	548	11	to	to	ADP
taxlaw-2813	548	12	the	the	DET
taxlaw-2813	548	13	new	new	ADJ
taxlaw-2813	548	14	cfa	cfa	PROPN
taxlaw-2813	548	15	bureau	bureau	NOUN
taxlaw-2813	548	16	that	that	PRON
taxlaw-2813	548	17	was	be	AUX
taxlaw-2813	548	18	set	set	VERB
taxlaw-2813	548	19	up	up	ADP
taxlaw-2813	548	20	for	for	ADP
taxlaw-2813	548	21	the	the	DET
taxlaw-2813	548	22	work	work	NOUN
taxlaw-2813	548	23	preparing	prepare	VERB
taxlaw-2813	548	24	the	the	DET
taxlaw-2813	548	25	1998	1998	NUM
taxlaw-2813	548	26	report	report	NOUN
taxlaw-2813	548	27	discussed	discuss	VERB
taxlaw-2813	548	28	below	below	ADV
taxlaw-2813	548	29	.	.	PUNCT
taxlaw-2813	549	1	choosing	choose	VERB
taxlaw-2813	549	2	ireland	ireland	PROPN
taxlaw-2813	549	3	to	to	PART
taxlaw-2813	549	4	participate	participate	VERB
taxlaw-2813	549	5	might	might	AUX
taxlaw-2813	549	6	have	have	AUX
taxlaw-2813	549	7	served	serve	VERB
taxlaw-2813	549	8	to	to	PART
taxlaw-2813	549	9	give	give	VERB
taxlaw-2813	549	10	legitimacy	legitimacy	NOUN
taxlaw-2813	549	11	to	to	ADP
taxlaw-2813	549	12	the	the	DET
taxlaw-2813	549	13	work	work	NOUN
taxlaw-2813	549	14	.	.	PUNCT
taxlaw-2813	550	1	interview	interview	NOUN
taxlaw-2813	550	2	5	5	NUM
taxlaw-2813	550	3	with	with	ADP
taxlaw-2813	550	4	oecd	oecd	PROPN
taxlaw-2813	550	5	personnel	personnel	NOUN
taxlaw-2813	550	6	.	.	PUNCT
taxlaw-2813	551	1	101	101	NUM
taxlaw-2813	551	2	christians	christian	NOUN
taxlaw-2813	551	3	,	,	PUNCT
taxlaw-2813	551	4	supra	supra	PROPN
taxlaw-2813	551	5	note	note	PROPN
taxlaw-2813	551	6	72	72	NUM
taxlaw-2813	551	7	,	,	PUNCT
taxlaw-2813	551	8	at	at	ADP
taxlaw-2813	551	9	22	22	NUM
taxlaw-2813	551	10	(	(	PUNCT
taxlaw-2813	551	11	“	"	PUNCT
taxlaw-2813	551	12	these	these	DET
taxlaw-2813	551	13	tax	tax	NOUN
taxlaw-2813	551	14	policy	policy	NOUN
taxlaw-2813	551	15	groups	group	NOUN
taxlaw-2813	551	16	form	form	VERB
taxlaw-2813	551	17	an	an	DET
taxlaw-2813	551	18	intertwined	intertwine	VERB
taxlaw-2813	551	19	epistemic	epistemic	ADJ
taxlaw-2813	551	20	community	community	NOUN
taxlaw-2813	551	21	that	that	PRON
taxlaw-2813	551	22	holds	hold	VERB
taxlaw-2813	551	23	an	an	DET
taxlaw-2813	551	24	important	important	ADJ
taxlaw-2813	551	25	and	and	CCONJ
taxlaw-2813	551	26	influential	influential	ADJ
taxlaw-2813	551	27	position	position	NOUN
taxlaw-2813	551	28	in	in	ADP
taxlaw-2813	551	29	the	the	DET
taxlaw-2813	551	30	law	law	NOUN
taxlaw-2813	551	31	-	-	PUNCT
taxlaw-2813	551	32	making	make	VERB
taxlaw-2813	551	33	order	order	NOUN
taxlaw-2813	551	34	.	.	PUNCT
taxlaw-2813	551	35	”	"	PUNCT
taxlaw-2813	551	36	)	)	PUNCT
taxlaw-2813	551	37	.	.	PUNCT
taxlaw-2813	552	1	since	since	SCONJ
taxlaw-2813	552	2	the	the	DET
taxlaw-2813	552	3	oecd	oecd	PROPN
taxlaw-2813	552	4	is	be	AUX
taxlaw-2813	552	5	not	not	PART
taxlaw-2813	552	6	a	a	DET
taxlaw-2813	552	7	law	law	NOUN
taxlaw-2813	552	8	-	-	PUNCT
taxlaw-2813	552	9	making	make	VERB
taxlaw-2813	552	10	body	body	NOUN
taxlaw-2813	552	11	,	,	PUNCT
taxlaw-2813	552	12	it	it	PRON
taxlaw-2813	552	13	does	do	AUX
taxlaw-2813	552	14	not	not	PART
taxlaw-2813	552	15	entail	entail	VERB
taxlaw-2813	552	16	the	the	DET
taxlaw-2813	552	17	same	same	ADJ
taxlaw-2813	552	18	official	official	ADJ
taxlaw-2813	552	19	records	record	NOUN
taxlaw-2813	552	20	and	and	CCONJ
taxlaw-2813	552	21	public	public	ADJ
taxlaw-2813	552	22	scrutiny	scrutiny	NOUN
taxlaw-2813	552	23	to	to	PART
taxlaw-2813	552	24	which	which	PRON
taxlaw-2813	552	25	national	national	ADJ
taxlaw-2813	552	26	lawmaking	lawmaking	NOUN
taxlaw-2813	552	27	bodies	body	NOUN
taxlaw-2813	552	28	are	be	AUX
taxlaw-2813	552	29	subjected	subject	VERB
taxlaw-2813	552	30	.	.	PUNCT
taxlaw-2813	553	1	it	it	PRON
taxlaw-2813	553	2	is	be	AUX
taxlaw-2813	553	3	therefore	therefore	ADV
taxlaw-2813	553	4	inherently	inherently	ADV
taxlaw-2813	553	5	difficult	difficult	ADJ
taxlaw-2813	553	6	to	to	PART
taxlaw-2813	553	7	identify	identify	VERB
taxlaw-2813	553	8	at	at	ADP
taxlaw-2813	553	9	which	which	DET
taxlaw-2813	553	10	point	point	NOUN
taxlaw-2813	553	11	decisions	decision	NOUN
taxlaw-2813	553	12	are	be	AUX
taxlaw-2813	553	13	made	make	VERB
taxlaw-2813	553	14	and	and	CCONJ
taxlaw-2813	553	15	who	who	PRON
taxlaw-2813	553	16	makes	make	VERB
taxlaw-2813	553	17	them	they	PRON
taxlaw-2813	553	18	.	.	PUNCT
taxlaw-2813	554	1	even	even	ADV
taxlaw-2813	554	2	if	if	SCONJ
taxlaw-2813	554	3	one	one	PRON
taxlaw-2813	554	4	could	could	AUX
taxlaw-2813	554	5	attend	attend	VERB
taxlaw-2813	554	6	one	one	NUM
taxlaw-2813	554	7	of	of	ADP
taxlaw-2813	554	8	the	the	DET
taxlaw-2813	554	9	high	high	ADJ
taxlaw-2813	554	10	-	-	PUNCT
taxlaw-2813	554	11	level	level	NOUN
taxlaw-2813	554	12	meetings	meeting	NOUN
taxlaw-2813	554	13	at	at	ADP
taxlaw-2813	554	14	which	which	PRON
taxlaw-2813	554	15	the	the	DET
taxlaw-2813	554	16	issues	issue	NOUN
taxlaw-2813	554	17	may	may	AUX
taxlaw-2813	554	18	be	be	AUX
taxlaw-2813	554	19	openly	openly	ADV
taxlaw-2813	554	20	discussed	discuss	VERB
taxlaw-2813	554	21	,	,	PUNCT
taxlaw-2813	554	22	policy	policy	NOUN
taxlaw-2813	554	23	is	be	AUX
taxlaw-2813	554	24	often	often	ADV
taxlaw-2813	554	25	formed	form	VERB
taxlaw-2813	554	26	outside	outside	ADP
taxlaw-2813	554	27	of	of	ADP
taxlaw-2813	554	28	the	the	DET
taxlaw-2813	554	29	big	big	ADJ
taxlaw-2813	554	30	venues	venue	NOUN
taxlaw-2813	554	31	,	,	PUNCT
taxlaw-2813	554	32	making	make	VERB
taxlaw-2813	554	33	it	it	PRON
taxlaw-2813	554	34	impossible	impossible	ADJ
taxlaw-2813	554	35	for	for	ADP
taxlaw-2813	554	36	any	any	DET
taxlaw-2813	554	37	student	student	NOUN
taxlaw-2813	554	38	of	of	ADP
taxlaw-2813	554	39	decision	decision	NOUN
taxlaw-2813	554	40	to	to	PART
taxlaw-2813	554	41	capture	capture	VERB
taxlaw-2813	554	42	the	the	DET
taxlaw-2813	554	43	process	process	NOUN
taxlaw-2813	554	44	.	.	PUNCT
taxlaw-2813	555	1	see	see	VERB
taxlaw-2813	555	2	i	i	PRON
taxlaw-2813	555	3	d.	d.	PROPN
taxlaw-2813	555	4	,	,	PUNCT
taxlaw-2813	555	5	at	at	ADP
taxlaw-2813	555	6	26–27	26–27	PROPN
taxlaw-2813	555	7	.	.	PROPN
taxlaw-2813	556	1	102	102	NUM
taxlaw-2813	556	2	christians	christian	NOUN
taxlaw-2813	556	3	,	,	PUNCT
taxlaw-2813	556	4	supra	supra	PROPN
taxlaw-2813	556	5	note	note	PROPN
taxlaw-2813	556	6	72	72	NUM
taxlaw-2813	556	7	,	,	PUNCT
taxlaw-2813	556	8	at	at	ADP
taxlaw-2813	556	9	17	17	NUM
taxlaw-2813	556	10	.	.	PUNCT
taxlaw-2813	556	11	103	103	NUM
taxlaw-2813	556	12	oecd	oecd	NOUN
taxlaw-2813	556	13	,	,	PUNCT
taxlaw-2813	556	14	who	who	PRON
taxlaw-2813	556	15	does	do	VERB
taxlaw-2813	556	16	what	what	PRON
taxlaw-2813	556	17	,	,	PUNCT
taxlaw-2813	556	18	(	(	PUNCT
taxlaw-2813	556	19	http://www.oecd.org/about/whodoeswhat	http://www.oecd.org/about/whodoeswhat	PROPN
taxlaw-2813	556	20	)	)	PUNCT
taxlaw-2813	556	21	(	(	PUNCT
taxlaw-2813	556	22	last	last	ADV
taxlaw-2813	556	23	visited	visit	VERB
taxlaw-2813	556	24	sept	sept	PROPN
taxlaw-2813	556	25	.	.	PROPN
taxlaw-2813	556	26	20	20	NUM
taxlaw-2813	556	27	,	,	PUNCT
taxlaw-2813	556	28	2012	2012	NUM
taxlaw-2813	556	29	)	)	PUNCT
taxlaw-2813	556	30	.	.	PUNCT
taxlaw-2813	557	1	these	these	DET
taxlaw-2813	557	2	council	council	NOUN
taxlaw-2813	557	3	ambassadors	ambassador	NOUN
taxlaw-2813	557	4	have	have	VERB
taxlaw-2813	557	5	many	many	ADJ
taxlaw-2813	557	6	issues	issue	NOUN
taxlaw-2813	557	7	on	on	ADP
taxlaw-2813	557	8	their	their	PRON
taxlaw-2813	557	9	table	table	NOUN
taxlaw-2813	557	10	,	,	PUNCT
taxlaw-2813	557	11	and	and	CCONJ
taxlaw-2813	557	12	what	what	PRON
taxlaw-2813	557	13	they	they	PRON
taxlaw-2813	557	14	may	may	AUX
taxlaw-2813	557	15	focus	focus	VERB
taxlaw-2813	557	16	their	their	PRON
taxlaw-2813	557	17	discussions	discussion	NOUN
taxlaw-2813	557	18	on	on	ADP
taxlaw-2813	557	19	varies	varie	NOUN
taxlaw-2813	557	20	.	.	PUNCT
taxlaw-2813	558	1	for	for	ADP
taxlaw-2813	558	2	instance	instance	NOUN
taxlaw-2813	558	3	,	,	PUNCT
taxlaw-2813	558	4	as	as	SCONJ
taxlaw-2813	558	5	the	the	DET
taxlaw-2813	558	6	expansion	expansion	NOUN
taxlaw-2813	558	7	of	of	ADP
taxlaw-2813	558	8	the	the	DET
taxlaw-2813	558	9	oecd	oecd	PROPN
taxlaw-2813	558	10	was	be	AUX
taxlaw-2813	558	11	high	high	ADJ
taxlaw-2813	558	12	on	on	ADP
taxlaw-2813	558	13	the	the	DET
taxlaw-2813	558	14	agenda	agenda	NOUN
taxlaw-2813	558	15	with	with	ADP
taxlaw-2813	558	16	the	the	DET
taxlaw-2813	558	17	entrance	entrance	NOUN
taxlaw-2813	558	18	of	of	ADP
taxlaw-2813	558	19	mexico	mexico	PROPN
taxlaw-2813	558	20	in	in	ADP
taxlaw-2813	558	21	1994	1994	NUM
taxlaw-2813	558	22	,	,	PUNCT
taxlaw-2813	558	23	tax	tax	NOUN
taxlaw-2813	558	24	policy	policy	NOUN
taxlaw-2813	558	25	was	be	AUX
taxlaw-2813	558	26	not	not	PART
taxlaw-2813	558	27	the	the	DET
taxlaw-2813	558	28	main	main	ADJ
taxlaw-2813	558	29	priority	priority	NOUN
taxlaw-2813	558	30	,	,	PUNCT
taxlaw-2813	558	31	and	and	CCONJ
taxlaw-2813	558	32	the	the	DET
taxlaw-2813	558	33	council	council	NOUN
taxlaw-2813	558	34	would	would	AUX
taxlaw-2813	558	35	therefore	therefore	ADV
taxlaw-2813	558	36	endorse	endorse	VERB
taxlaw-2813	558	37	documents	document	NOUN
taxlaw-2813	558	38	on	on	ADP
taxlaw-2813	558	39	taxation	taxation	NOUN
taxlaw-2813	558	40	without	without	ADP
taxlaw-2813	558	41	discussing	discuss	VERB
taxlaw-2813	558	42	the	the	DET
taxlaw-2813	558	43	topic	topic	NOUN
taxlaw-2813	558	44	much	much	ADJ
taxlaw-2813	558	45	at	at	ADP
taxlaw-2813	558	46	its	its	PRON
taxlaw-2813	558	47	meetings	meeting	NOUN
taxlaw-2813	558	48	.	.	PUNCT
taxlaw-2813	559	1	interview	interview	NOUN
taxlaw-2813	559	2	1	1	NUM
taxlaw-2813	559	3	with	with	ADP
taxlaw-2813	559	4	oecd	oecd	PROPN
taxlaw-2813	559	5	personnel	personnel	NOUN
taxlaw-2813	559	6	,	,	PUNCT
taxlaw-2813	559	7	supra	supra	PROPN
taxlaw-2813	559	8	note	note	NOUN
taxlaw-2813	559	9	100	100	NUM
taxlaw-2813	559	10	.	.	PUNCT
taxlaw-2813	560	1	the	the	DET
taxlaw-2813	560	2	council	council	NOUN
taxlaw-2813	560	3	directs	direct	VERB
taxlaw-2813	560	4	projects	project	NOUN
taxlaw-2813	560	5	to	to	ADP
taxlaw-2813	560	6	subcommittees	subcommittee	NOUN
taxlaw-2813	560	7	of	of	ADP
taxlaw-2813	560	8	government	government	NOUN
taxlaw-2813	560	9	officials	official	NOUN
taxlaw-2813	560	10	at	at	ADP
taxlaw-2813	560	11	a	a	DET
taxlaw-2813	560	12	lower	low	ADJ
taxlaw-2813	560	13	level	level	NOUN
taxlaw-2813	560	14	.	.	PUNCT
taxlaw-2813	561	1	its	its	PRON
taxlaw-2813	561	2	statements	statement	NOUN
taxlaw-2813	561	3	2012	2012	NUM
taxlaw-2813	561	4	]	]	PUNCT
taxlaw-2813	561	5	cartelizing	cartelize	VERB
taxlaw-2813	561	6	taxes	taxis	NOUN
taxlaw-2813	561	7	23	23	NUM
taxlaw-2813	561	8	b.	b.	NOUN
taxlaw-2813	561	9	the	the	DET
taxlaw-2813	561	10	growth	growth	NOUN
taxlaw-2813	561	11	of	of	ADP
taxlaw-2813	561	12	tax	tax	NOUN
taxlaw-2813	561	13	competition	competition	NOUN
taxlaw-2813	561	14	tax	tax	NOUN
taxlaw-2813	561	15	competition	competition	NOUN
taxlaw-2813	561	16	has	have	AUX
taxlaw-2813	561	17	been	be	AUX
taxlaw-2813	561	18	an	an	DET
taxlaw-2813	561	19	issue	issue	NOUN
taxlaw-2813	561	20	for	for	ADP
taxlaw-2813	561	21	governments	government	NOUN
taxlaw-2813	561	22	for	for	ADP
taxlaw-2813	561	23	as	as	ADV
taxlaw-2813	561	24	long	long	ADV
taxlaw-2813	561	25	as	as	SCONJ
taxlaw-2813	561	26	they	they	PRON
taxlaw-2813	561	27	have	have	AUX
taxlaw-2813	561	28	taxed	tax	VERB
taxlaw-2813	561	29	income	income	NOUN
taxlaw-2813	561	30	.	.	PUNCT
taxlaw-2813	562	1	in	in	ADP
taxlaw-2813	562	2	1934	1934	NUM
taxlaw-2813	562	3	,	,	PUNCT
taxlaw-2813	562	4	canadian	canadian	ADJ
taxlaw-2813	562	5	mining	mining	NOUN
taxlaw-2813	562	6	millionaire	millionaire	NOUN
taxlaw-2813	562	7	harry	harry	PROPN
taxlaw-2813	562	8	oakes	oakes	PROPN
taxlaw-2813	562	9	moved	move	VERB
taxlaw-2813	562	10	to	to	ADP
taxlaw-2813	562	11	the	the	DET
taxlaw-2813	562	12	bahamas	bahama	NOUN
taxlaw-2813	562	13	to	to	PART
taxlaw-2813	562	14	escape	escape	VERB
taxlaw-2813	562	15	canada	canada	PROPN
taxlaw-2813	562	16	’s	’s	PART
taxlaw-2813	562	17	high	high	ADJ
taxlaw-2813	562	18	tax	tax	NOUN
taxlaw-2813	562	19	rates	rate	NOUN
taxlaw-2813	562	20	,	,	PUNCT
taxlaw-2813	562	21	complaining	complain	VERB
taxlaw-2813	562	22	that	that	SCONJ
taxlaw-2813	562	23	eighty	eighty	NUM
taxlaw-2813	562	24	-	-	PUNCT
taxlaw-2813	562	25	five	five	NUM
taxlaw-2813	562	26	percent	percent	NOUN
taxlaw-2813	562	27	of	of	ADP
taxlaw-2813	562	28	his	his	PRON
taxlaw-2813	562	29	income	income	NOUN
taxlaw-2813	562	30	was	be	AUX
taxlaw-2813	562	31	being	be	AUX
taxlaw-2813	562	32	taxed	tax	VERB
taxlaw-2813	562	33	away	away	ADV
taxlaw-2813	562	34	.	.	PUNCT
taxlaw-2813	563	1	a	a	DET
taxlaw-2813	563	2	canadian	canadian	ADJ
taxlaw-2813	563	3	newspaper	newspaper	NOUN
taxlaw-2813	563	4	headlined	headline	VERB
taxlaw-2813	563	5	the	the	DET
taxlaw-2813	563	6	story	story	NOUN
taxlaw-2813	563	7	of	of	ADP
taxlaw-2813	563	8	oakes	oakes	PROPN
taxlaw-2813	563	9	’	'	PUNCT
taxlaw-2813	563	10	departure	departure	NOUN
taxlaw-2813	563	11	with	with	ADP
taxlaw-2813	563	12	:	:	PUNCT
taxlaw-2813	563	13	“	"	PUNCT
taxlaw-2813	563	14	multimillionaire	multimillionaire	ADJ
taxlaw-2813	563	15	champ	champ	NOUN
taxlaw-2813	563	16	tax	tax	NOUN
taxlaw-2813	563	17	dodger	dodger	NOUN
taxlaw-2813	563	18	:	:	PUNCT
taxlaw-2813	563	19	santa	santa	NOUN
taxlaw-2813	563	20	claus	claus	NOUN
taxlaw-2813	563	21	to	to	ADP
taxlaw-2813	563	22	bahamas	bahamas	PROPN
taxlaw-2813	563	23	.	.	PUNCT
taxlaw-2813	564	1	but	but	CCONJ
taxlaw-2813	564	2	heart	heart	NOUN
taxlaw-2813	564	3	like	like	ADP
taxlaw-2813	564	4	a	a	DET
taxlaw-2813	564	5	frigidaire	frigidaire	NOUN
taxlaw-2813	564	6	to	to	ADP
taxlaw-2813	564	7	the	the	DET
taxlaw-2813	564	8	land	land	NOUN
taxlaw-2813	564	9	that	that	PRON
taxlaw-2813	564	10	gave	give	VERB
taxlaw-2813	564	11	him	he	PRON
taxlaw-2813	564	12	wealth	wealth	NOUN
taxlaw-2813	564	13	.	.	PUNCT
taxlaw-2813	565	1	”104	”104	PROPN
taxlaw-2813	565	2	moves	move	NOUN
taxlaw-2813	565	3	like	like	ADP
taxlaw-2813	565	4	oakes	oake	NOUN
taxlaw-2813	565	5	’	'	PUNCT
taxlaw-2813	565	6	were	be	AUX
taxlaw-2813	565	7	relatively	relatively	ADV
taxlaw-2813	565	8	rare	rare	ADJ
taxlaw-2813	565	9	,	,	PUNCT
taxlaw-2813	565	10	both	both	CCONJ
taxlaw-2813	565	11	because	because	SCONJ
taxlaw-2813	565	12	of	of	ADP
taxlaw-2813	565	13	their	their	PRON
taxlaw-2813	565	14	high	high	ADJ
taxlaw-2813	565	15	cost	cost	NOUN
taxlaw-2813	565	16	and	and	CCONJ
taxlaw-2813	565	17	because	because	SCONJ
taxlaw-2813	565	18	before	before	SCONJ
taxlaw-2813	565	19	world	world	PROPN
taxlaw-2813	565	20	war	war	PROPN
taxlaw-2813	565	21	ii	ii	PROPN
taxlaw-2813	565	22	relatively	relatively	ADV
taxlaw-2813	565	23	few	few	ADJ
taxlaw-2813	565	24	people	people	NOUN
taxlaw-2813	565	25	regularly	regularly	ADV
taxlaw-2813	565	26	paid	pay	VERB
taxlaw-2813	565	27	taxes	taxis	NOUN
taxlaw-2813	565	28	at	at	ADP
taxlaw-2813	565	29	rates	rate	NOUN
taxlaw-2813	565	30	like	like	ADP
taxlaw-2813	565	31	those	those	DET
taxlaw-2813	565	32	oakes	oakes	PROPN
taxlaw-2813	565	33	found	find	VERB
taxlaw-2813	565	34	excessive	excessive	ADJ
taxlaw-2813	565	35	.	.	PUNCT
taxlaw-2813	566	1	nonetheless	nonetheless	ADV
taxlaw-2813	566	2	,	,	PUNCT
taxlaw-2813	566	3	the	the	DET
taxlaw-2813	566	4	transformation	transformation	NOUN
taxlaw-2813	566	5	of	of	ADP
taxlaw-2813	566	6	corporate	corporate	ADJ
taxlaw-2813	566	7	income	income	NOUN
taxlaw-2813	566	8	taxes	taxis	NOUN
taxlaw-2813	566	9	from	from	ADP
taxlaw-2813	566	10	taxes	taxis	NOUN
taxlaw-2813	566	11	on	on	ADP
taxlaw-2813	566	12	shareholders	shareholder	NOUN
taxlaw-2813	566	13	into	into	ADP
taxlaw-2813	566	14	a	a	DET
taxlaw-2813	566	15	separate	separate	ADJ
taxlaw-2813	566	16	tax	tax	NOUN
taxlaw-2813	566	17	on	on	ADP
taxlaw-2813	566	18	corporate	corporate	ADJ
taxlaw-2813	566	19	entities	entity	NOUN
taxlaw-2813	566	20	(	(	PUNCT
taxlaw-2813	566	21	a	a	DET
taxlaw-2813	566	22	post	post	ADJ
taxlaw-2813	566	23	-	-	ADJ
taxlaw-2813	566	24	world	world	ADJ
taxlaw-2813	566	25	war	war	NOUN
taxlaw-2813	566	26	i	i	PRON
taxlaw-2813	566	27	development	development	VERB
taxlaw-2813	566	28	in	in	ADP
taxlaw-2813	566	29	the	the	DET
taxlaw-2813	566	30	united	united	PROPN
taxlaw-2813	566	31	states	states	PROPN
taxlaw-2813	566	32	and	and	CCONJ
taxlaw-2813	566	33	later	later	ADV
taxlaw-2813	566	34	in	in	ADV
taxlaw-2813	566	35	britain),105	britain),105	ADP
taxlaw-2813	566	36	the	the	DET
taxlaw-2813	566	37	sharp	sharp	ADJ
taxlaw-2813	566	38	rise	rise	NOUN
taxlaw-2813	566	39	in	in	ADP
taxlaw-2813	566	40	tax	tax	NOUN
taxlaw-2813	566	41	rates	rate	NOUN
taxlaw-2813	566	42	on	on	ADP
taxlaw-2813	566	43	both	both	CCONJ
taxlaw-2813	566	44	individual	individual	ADJ
taxlaw-2813	566	45	and	and	CCONJ
taxlaw-2813	566	46	corporate	corporate	ADJ
taxlaw-2813	566	47	income	income	NOUN
taxlaw-2813	566	48	used	use	VERB
taxlaw-2813	566	49	to	to	PART
taxlaw-2813	566	50	fund	fund	VERB
taxlaw-2813	566	51	world	world	NOUN
taxlaw-2813	566	52	war	war	PROPN
taxlaw-2813	566	53	i,106	i,106	NOUN
taxlaw-2813	566	54	and	and	CCONJ
taxlaw-2813	566	55	the	the	DET
taxlaw-2813	566	56	efforts	effort	NOUN
taxlaw-2813	566	57	to	to	PART
taxlaw-2813	566	58	control	control	VERB
taxlaw-2813	566	59	businesses	business	NOUN
taxlaw-2813	566	60	through	through	ADP
taxlaw-2813	566	61	taxation	taxation	NOUN
taxlaw-2813	566	62	that	that	PRON
taxlaw-2813	566	63	began	begin	VERB
taxlaw-2813	566	64	in	in	ADP
taxlaw-2813	566	65	the	the	DET
taxlaw-2813	566	66	1920s	1920s	NUM
taxlaw-2813	566	67	all	all	PRON
taxlaw-2813	566	68	educated	educate	VERB
taxlaw-2813	566	69	a	a	DET
taxlaw-2813	566	70	generation	generation	NOUN
taxlaw-2813	566	71	of	of	ADP
taxlaw-2813	566	72	tax	tax	NOUN
taxlaw-2813	566	73	lawyers	lawyer	NOUN
taxlaw-2813	566	74	and	and	CCONJ
taxlaw-2813	566	75	accountants	accountant	NOUN
taxlaw-2813	566	76	in	in	ADP
taxlaw-2813	566	77	the	the	DET
taxlaw-2813	566	78	need	need	NOUN
taxlaw-2813	566	79	for	for	ADP
taxlaw-2813	566	80	innovation	innovation	NOUN
taxlaw-2813	566	81	in	in	ADP
taxlaw-2813	566	82	financial	financial	ADJ
taxlaw-2813	566	83	structuring	structuring	NOUN
taxlaw-2813	566	84	to	to	PART
taxlaw-2813	566	85	reduce	reduce	VERB
taxlaw-2813	566	86	tax	tax	NOUN
taxlaw-2813	566	87	burdens.107	burdens.107	NOUN
taxlaw-2813	566	88	even	even	ADV
taxlaw-2813	566	89	before	before	ADP
taxlaw-2813	566	90	world	world	PROPN
taxlaw-2813	566	91	war	war	PROPN
taxlaw-2813	566	92	ii	ii	PROPN
taxlaw-2813	566	93	,	,	PUNCT
taxlaw-2813	566	94	a	a	DET
taxlaw-2813	566	95	growing	grow	VERB
taxlaw-2813	566	96	industry	industry	NOUN
taxlaw-2813	566	97	of	of	ADP
taxlaw-2813	566	98	lawyers	lawyer	NOUN
taxlaw-2813	566	99	and	and	CCONJ
taxlaw-2813	566	100	other	other	ADJ
taxlaw-2813	566	101	professionals	professional	NOUN
taxlaw-2813	566	102	were	be	AUX
taxlaw-2813	566	103	actively	actively	ADV
taxlaw-2813	566	104	engaged	engage	VERB
taxlaw-2813	566	105	in	in	ADP
taxlaw-2813	566	106	finding	find	VERB
taxlaw-2813	566	107	ways	way	NOUN
taxlaw-2813	566	108	to	to	PART
taxlaw-2813	566	109	use	use	VERB
taxlaw-2813	566	110	complex	complex	ADJ
taxlaw-2813	566	111	and	and	CCONJ
taxlaw-2813	566	112	often	often	ADV
taxlaw-2813	566	113	vague	vague	VERB
taxlaw-2813	566	114	statutory	statutory	ADJ
taxlaw-2813	566	115	and	and	CCONJ
taxlaw-2813	566	116	regulatory	regulatory	ADJ
taxlaw-2813	566	117	language	language	NOUN
taxlaw-2813	566	118	to	to	PART
taxlaw-2813	566	119	reduce	reduce	VERB
taxlaw-2813	566	120	individuals	individual	NOUN
taxlaw-2813	566	121	’	'	PUNCT
taxlaw-2813	566	122	and	and	CCONJ
taxlaw-2813	566	123	firms	firm	NOUN
taxlaw-2813	566	124	’	’	PART
taxlaw-2813	566	125	tax	tax	NOUN
taxlaw-2813	566	126	bills	bill	NOUN
taxlaw-2813	566	127	.	.	PUNCT
taxlaw-2813	567	1	after	after	ADP
taxlaw-2813	567	2	world	world	PROPN
taxlaw-2813	567	3	war	war	PROPN
taxlaw-2813	567	4	ii	ii	PROPN
taxlaw-2813	567	5	—	—	PUNCT
taxlaw-2813	567	6	just	just	ADV
taxlaw-2813	567	7	as	as	SCONJ
taxlaw-2813	567	8	the	the	DET
taxlaw-2813	567	9	oeec	oeec	NOUN
taxlaw-2813	567	10	/	/	SYM
taxlaw-2813	567	11	oecd	oecd	PROPN
taxlaw-2813	567	12	was	be	AUX
taxlaw-2813	567	13	being	be	AUX
taxlaw-2813	567	14	organized	organize	VERB
taxlaw-2813	567	15	and	and	CCONJ
taxlaw-2813	567	16	taking	take	VERB
taxlaw-2813	567	17	on	on	ADP
taxlaw-2813	567	18	tax	tax	NOUN
taxlaw-2813	567	19	issues	issue	NOUN
taxlaw-2813	567	20	—	—	PUNCT
taxlaw-2813	567	21	three	three	NUM
taxlaw-2813	567	22	important	important	ADJ
taxlaw-2813	567	23	changes	change	NOUN
taxlaw-2813	567	24	in	in	ADP
taxlaw-2813	567	25	the	the	DET
taxlaw-2813	567	26	world	world	NOUN
taxlaw-2813	567	27	economy	economy	NOUN
taxlaw-2813	567	28	further	far	ADV
taxlaw-2813	567	29	increased	increase	VERB
taxlaw-2813	567	30	the	the	DET
taxlaw-2813	567	31	importance	importance	NOUN
taxlaw-2813	567	32	of	of	ADP
taxlaw-2813	567	33	differences	difference	NOUN
taxlaw-2813	567	34	in	in	ADP
taxlaw-2813	567	35	tax	tax	NOUN
taxlaw-2813	567	36	regimes	regime	NOUN
taxlaw-2813	567	37	.	.	PUNCT
taxlaw-2813	568	1	first	first	ADV
taxlaw-2813	568	2	,	,	PUNCT
taxlaw-2813	568	3	as	as	SCONJ
taxlaw-2813	568	4	the	the	DET
taxlaw-2813	568	5	european	european	ADJ
taxlaw-2813	568	6	economies	economy	NOUN
taxlaw-2813	568	7	recovered	recover	VERB
taxlaw-2813	568	8	from	from	ADP
taxlaw-2813	568	9	the	the	DET
taxlaw-2813	568	10	devastation	devastation	NOUN
taxlaw-2813	568	11	of	of	ADP
taxlaw-2813	568	12	world	world	PROPN
taxlaw-2813	568	13	war	war	PROPN
taxlaw-2813	568	14	ii	ii	PROPN
taxlaw-2813	568	15	during	during	ADP
taxlaw-2813	568	16	the	the	DET
taxlaw-2813	568	17	1950s	1950	NOUN
taxlaw-2813	568	18	and	and	CCONJ
taxlaw-2813	568	19	technological	technological	ADJ
taxlaw-2813	568	20	developments	development	NOUN
taxlaw-2813	568	21	continued	continue	VERB
taxlaw-2813	568	22	to	to	PART
taxlaw-2813	568	23	reduce	reduce	VERB
taxlaw-2813	568	24	the	the	DET
taxlaw-2813	568	25	cost	cost	NOUN
taxlaw-2813	568	26	of	of	ADP
taxlaw-2813	568	27	doing	do	VERB
taxlaw-2813	568	28	business	business	NOUN
taxlaw-2813	568	29	internationally,108	internationally,108	PROPN
taxlaw-2813	568	30	cross	cross	ADJ
taxlaw-2813	568	31	-	-	ADJ
taxlaw-2813	568	32	border	border	ADJ
taxlaw-2813	568	33	transactions	transaction	NOUN
taxlaw-2813	568	34	are	be	AUX
taxlaw-2813	568	35	important	important	ADJ
taxlaw-2813	568	36	,	,	PUNCT
taxlaw-2813	568	37	but	but	CCONJ
taxlaw-2813	568	38	at	at	ADP
taxlaw-2813	568	39	least	least	ADJ
taxlaw-2813	568	40	in	in	ADP
taxlaw-2813	568	41	the	the	DET
taxlaw-2813	568	42	area	area	NOUN
taxlaw-2813	568	43	of	of	ADP
taxlaw-2813	568	44	tax	tax	NOUN
taxlaw-2813	568	45	policy	policy	NOUN
taxlaw-2813	568	46	,	,	PUNCT
taxlaw-2813	568	47	they	they	PRON
taxlaw-2813	568	48	are	be	AUX
taxlaw-2813	568	49	usually	usually	ADV
taxlaw-2813	568	50	drafted	draft	VERB
taxlaw-2813	568	51	by	by	ADP
taxlaw-2813	568	52	oecd	oecd	PROPN
taxlaw-2813	568	53	staff	staff	NOUN
taxlaw-2813	568	54	members	member	NOUN
taxlaw-2813	568	55	.	.	PUNCT
taxlaw-2813	569	1	christians	christians	PROPN
taxlaw-2813	569	2	,	,	PUNCT
taxlaw-2813	569	3	supra	supra	PROPN
taxlaw-2813	569	4	note	note	PROPN
taxlaw-2813	569	5	72	72	NUM
taxlaw-2813	569	6	,	,	PUNCT
taxlaw-2813	569	7	at	at	ADP
taxlaw-2813	569	8	17–18	17–18	NUM
taxlaw-2813	569	9	.	.	PUNCT
taxlaw-2813	570	1	thus	thus	ADV
taxlaw-2813	570	2	,	,	PUNCT
taxlaw-2813	570	3	this	this	PRON
taxlaw-2813	570	4	is	be	AUX
taxlaw-2813	570	5	not	not	PART
taxlaw-2813	570	6	where	where	SCONJ
taxlaw-2813	570	7	policy	policy	NOUN
taxlaw-2813	570	8	is	be	AUX
taxlaw-2813	570	9	formed	form	VERB
taxlaw-2813	570	10	,	,	PUNCT
taxlaw-2813	570	11	but	but	CCONJ
taxlaw-2813	570	12	rather	rather	ADV
taxlaw-2813	570	13	where	where	SCONJ
taxlaw-2813	570	14	national	national	ADJ
taxlaw-2813	570	15	policy	policy	NOUN
taxlaw-2813	570	16	is	be	AUX
taxlaw-2813	570	17	channeled	channel	VERB
taxlaw-2813	570	18	into	into	ADP
taxlaw-2813	570	19	projects	project	NOUN
taxlaw-2813	570	20	,	,	PUNCT
taxlaw-2813	570	21	where	where	SCONJ
taxlaw-2813	570	22	policy	policy	NOUN
taxlaw-2813	570	23	is	be	AUX
taxlaw-2813	570	24	mobilized	mobilize	VERB
taxlaw-2813	570	25	by	by	ADP
taxlaw-2813	570	26	mandates	mandate	NOUN
taxlaw-2813	570	27	to	to	ADP
taxlaw-2813	570	28	the	the	DET
taxlaw-2813	570	29	oecd	oecd	PROPN
taxlaw-2813	570	30	secretariat	secretariat	PROPN
taxlaw-2813	570	31	,	,	PUNCT
taxlaw-2813	570	32	which	which	PRON
taxlaw-2813	570	33	may	may	AUX
taxlaw-2813	570	34	delegate	delegate	VERB
taxlaw-2813	570	35	further	far	ADV
taxlaw-2813	570	36	to	to	ADP
taxlaw-2813	570	37	subcommittees	subcommittee	NOUN
taxlaw-2813	570	38	.	.	PUNCT
taxlaw-2813	571	1	104	104	NUM
taxlaw-2813	571	2	michael	michael	PROPN
taxlaw-2813	571	3	craton	craton	PROPN
taxlaw-2813	571	4	,	,	PUNCT
taxlaw-2813	571	5	a	a	DET
taxlaw-2813	571	6	history	history	NOUN
taxlaw-2813	571	7	of	of	ADP
taxlaw-2813	571	8	the	the	DET
taxlaw-2813	571	9	bahamas	bahama	NOUN
taxlaw-2813	571	10	254	254	NUM
taxlaw-2813	571	11	-	-	SYM
taxlaw-2813	571	12	255	255	NUM
taxlaw-2813	571	13	(	(	PUNCT
taxlaw-2813	571	14	3rd	3rd	ADJ
taxlaw-2813	571	15	ed	ed	NOUN
taxlaw-2813	571	16	.	.	PROPN
taxlaw-2813	571	17	1986	1986	NUM
taxlaw-2813	571	18	)	)	PUNCT
taxlaw-2813	571	19	.	.	PUNCT
taxlaw-2813	572	1	oakes	oakes	PROPN
taxlaw-2813	572	2	was	be	AUX
taxlaw-2813	572	3	later	later	ADV
taxlaw-2813	572	4	elected	elect	VERB
taxlaw-2813	572	5	to	to	ADP
taxlaw-2813	572	6	the	the	DET
taxlaw-2813	572	7	bahamian	bahamian	ADJ
taxlaw-2813	572	8	assembly	assembly	NOUN
taxlaw-2813	572	9	in	in	ADP
taxlaw-2813	572	10	the	the	DET
taxlaw-2813	572	11	last	last	ADJ
taxlaw-2813	572	12	pre	pre	ADJ
taxlaw-2813	572	13	-	-	ADJ
taxlaw-2813	572	14	secret	secret	ADJ
taxlaw-2813	572	15	-	-	PUNCT
taxlaw-2813	572	16	ballot	ballot	NOUN
taxlaw-2813	572	17	election	election	NOUN
taxlaw-2813	572	18	.	.	PUNCT
taxlaw-2813	573	1	michael	michael	PROPN
taxlaw-2813	573	2	craton	craton	PROPN
taxlaw-2813	573	3	,	,	PUNCT
taxlaw-2813	573	4	pindling	pindle	VERB
taxlaw-2813	573	5	:	:	PUNCT
taxlaw-2813	573	6	the	the	DET
taxlaw-2813	573	7	life	life	NOUN
taxlaw-2813	573	8	and	and	CCONJ
taxlaw-2813	573	9	times	time	NOUN
taxlaw-2813	573	10	of	of	ADP
taxlaw-2813	573	11	the	the	DET
taxlaw-2813	573	12	first	first	ADJ
taxlaw-2813	573	13	prime	prime	ADJ
taxlaw-2813	573	14	minister	minister	NOUN
taxlaw-2813	573	15	of	of	ADP
taxlaw-2813	573	16	the	the	DET
taxlaw-2813	573	17	bahamas	bahama	NOUN
taxlaw-2813	573	18	1930–2000	1930–2000	NUM
taxlaw-2813	573	19	,	,	PUNCT
taxlaw-2813	573	20	at	at	ADP
taxlaw-2813	573	21	13	13	NUM
taxlaw-2813	573	22	(	(	PUNCT
taxlaw-2813	573	23	2002	2002	NUM
taxlaw-2813	573	24	)	)	PUNCT
taxlaw-2813	573	25	.	.	PUNCT
taxlaw-2813	574	1	105	105	NUM
taxlaw-2813	574	2	steven	steven	PROPN
taxlaw-2813	574	3	a.	a.	PROPN
taxlaw-2813	574	4	bank	bank	PROPN
taxlaw-2813	574	5	,	,	PUNCT
taxlaw-2813	574	6	from	from	ADP
taxlaw-2813	574	7	sword	sword	NOUN
taxlaw-2813	574	8	to	to	PART
taxlaw-2813	574	9	shield	shield	VERB
taxlaw-2813	574	10	:	:	PUNCT
taxlaw-2813	574	11	the	the	DET
taxlaw-2813	574	12	transformation	transformation	NOUN
taxlaw-2813	574	13	of	of	ADP
taxlaw-2813	574	14	the	the	DET
taxlaw-2813	574	15	corporate	corporate	ADJ
taxlaw-2813	574	16	income	income	NOUN
taxlaw-2813	574	17	tax	tax	NOUN
taxlaw-2813	574	18	,	,	PUNCT
taxlaw-2813	574	19	1861	1861	NUM
taxlaw-2813	574	20	to	to	PART
taxlaw-2813	574	21	present	present	VERB
taxlaw-2813	574	22	109–110	109–110	PROPN
taxlaw-2813	574	23	(	(	PUNCT
taxlaw-2813	574	24	2010	2010	NUM
taxlaw-2813	574	25	)	)	PUNCT
taxlaw-2813	574	26	(	(	PUNCT
taxlaw-2813	574	27	noting	note	VERB
taxlaw-2813	574	28	that	that	SCONJ
taxlaw-2813	574	29	after	after	ADP
taxlaw-2813	574	30	world	world	NOUN
taxlaw-2813	574	31	war	war	PROPN
taxlaw-2813	574	32	i	i	PRON
taxlaw-2813	574	33	,	,	PUNCT
taxlaw-2813	574	34	“	"	PUNCT
taxlaw-2813	574	35	congress	congress	PROPN
taxlaw-2813	574	36	transformed	transform	VERB
taxlaw-2813	574	37	the	the	DET
taxlaw-2813	574	38	corporate	corporate	ADJ
taxlaw-2813	574	39	income	income	NOUN
taxlaw-2813	574	40	tax	tax	NOUN
taxlaw-2813	574	41	from	from	ADP
taxlaw-2813	574	42	its	its	PRON
taxlaw-2813	574	43	original	original	ADJ
taxlaw-2813	574	44	pass	pass	NOUN
taxlaw-2813	574	45	-	-	PUNCT
taxlaw-2813	574	46	through	through	ADP
taxlaw-2813	574	47	vision	vision	NOUN
taxlaw-2813	574	48	to	to	ADP
taxlaw-2813	574	49	a	a	DET
taxlaw-2813	574	50	separate	separate	ADJ
taxlaw-2813	574	51	,	,	PUNCT
taxlaw-2813	574	52	and	and	CCONJ
taxlaw-2813	574	53	at	at	ADP
taxlaw-2813	574	54	least	least	ADJ
taxlaw-2813	574	55	partially	partially	ADV
taxlaw-2813	574	56	additional	additional	ADJ
taxlaw-2813	574	57	,	,	PUNCT
taxlaw-2813	574	58	tax	tax	NOUN
taxlaw-2813	574	59	at	at	ADP
taxlaw-2813	574	60	the	the	DET
taxlaw-2813	574	61	entity	entity	NOUN
taxlaw-2813	574	62	level	level	NOUN
taxlaw-2813	574	63	”	"	PUNCT
taxlaw-2813	574	64	)	)	PUNCT
taxlaw-2813	574	65	;	;	PUNCT
taxlaw-2813	574	66	daunton	daunton	PROPN
taxlaw-2813	574	67	,	,	PUNCT
taxlaw-2813	574	68	supra	supra	PROPN
taxlaw-2813	574	69	note	note	PROPN
taxlaw-2813	574	70	36	36	NUM
taxlaw-2813	574	71	,	,	PUNCT
taxlaw-2813	574	72	at	at	ADP
taxlaw-2813	574	73	94	94	NUM
taxlaw-2813	574	74	(	(	PUNCT
taxlaw-2813	574	75	noting	note	VERB
taxlaw-2813	574	76	that	that	SCONJ
taxlaw-2813	574	77	separate	separate	ADJ
taxlaw-2813	574	78	corporate	corporate	ADJ
taxlaw-2813	574	79	taxation	taxation	NOUN
taxlaw-2813	574	80	did	do	AUX
taxlaw-2813	574	81	not	not	PART
taxlaw-2813	574	82	develop	develop	VERB
taxlaw-2813	574	83	in	in	ADP
taxlaw-2813	574	84	britain	britain	PROPN
taxlaw-2813	574	85	until	until	ADP
taxlaw-2813	574	86	after	after	ADP
taxlaw-2813	574	87	world	world	PROPN
taxlaw-2813	574	88	war	war	PROPN
taxlaw-2813	574	89	ii	ii	PROPN
taxlaw-2813	574	90	)	)	PUNCT
taxlaw-2813	574	91	.	.	PUNCT
taxlaw-2813	575	1	106	106	NUM
taxlaw-2813	575	2	bank	bank	PROPN
taxlaw-2813	575	3	,	,	PUNCT
taxlaw-2813	575	4	supra	supra	PROPN
taxlaw-2813	575	5	note	note	PROPN
taxlaw-2813	575	6	105	105	NUM
taxlaw-2813	575	7	,	,	PUNCT
taxlaw-2813	575	8	at	at	ADP
taxlaw-2813	575	9	89	89	NUM
taxlaw-2813	575	10	(	(	PUNCT
taxlaw-2813	575	11	stating	state	VERB
taxlaw-2813	575	12	that	that	SCONJ
taxlaw-2813	575	13	top	top	ADJ
taxlaw-2813	575	14	surtax	surtax	NOUN
taxlaw-2813	575	15	rate	rate	NOUN
taxlaw-2813	575	16	on	on	ADP
taxlaw-2813	575	17	individuals	individual	NOUN
taxlaw-2813	575	18	went	go	VERB
taxlaw-2813	575	19	from	from	ADP
taxlaw-2813	575	20	six	six	NUM
taxlaw-2813	575	21	percent	percent	NOUN
taxlaw-2813	575	22	in	in	ADP
taxlaw-2813	575	23	1913	1913	NUM
taxlaw-2813	575	24	to	to	ADP
taxlaw-2813	575	25	fifty	fifty	NUM
taxlaw-2813	575	26	percent	percent	NOUN
taxlaw-2813	575	27	in	in	ADP
taxlaw-2813	575	28	1917	1917	NUM
taxlaw-2813	575	29	)	)	PUNCT
taxlaw-2813	575	30	;	;	PUNCT
taxlaw-2813	575	31	daunton	daunton	PROPN
taxlaw-2813	575	32	,	,	PUNCT
taxlaw-2813	575	33	supra	supra	PROPN
taxlaw-2813	575	34	note	note	PROPN
taxlaw-2813	575	35	36	36	NUM
taxlaw-2813	575	36	,	,	PUNCT
taxlaw-2813	575	37	at	at	ADP
taxlaw-2813	575	38	74	74	NUM
taxlaw-2813	575	39	(	(	PUNCT
taxlaw-2813	575	40	“	"	PUNCT
taxlaw-2813	575	41	at	at	ADP
taxlaw-2813	575	42	the	the	DET
taxlaw-2813	575	43	end	end	NOUN
taxlaw-2813	575	44	of	of	ADP
taxlaw-2813	575	45	[	[	X
taxlaw-2813	575	46	world	world	NOUN
taxlaw-2813	575	47	war	war	NOUN
taxlaw-2813	575	48	i	i	PRON
taxlaw-2813	575	49	in	in	ADP
taxlaw-2813	575	50	britain	britain	PROPN
taxlaw-2813	575	51	]	]	PUNCT
taxlaw-2813	575	52	,	,	PUNCT
taxlaw-2813	575	53	the	the	DET
taxlaw-2813	575	54	proportion	proportion	NOUN
taxlaw-2813	575	55	of	of	ADP
taxlaw-2813	575	56	people	people	NOUN
taxlaw-2813	575	57	paying	pay	VERB
taxlaw-2813	575	58	income	income	NOUN
taxlaw-2813	575	59	tax	tax	NOUN
taxlaw-2813	575	60	was	be	AUX
taxlaw-2813	575	61	higher	high	ADJ
taxlaw-2813	575	62	than	than	ADP
taxlaw-2813	575	63	ever	ever	ADV
taxlaw-2813	575	64	before	before	ADV
taxlaw-2813	575	65	,	,	PUNCT
taxlaw-2813	575	66	and	and	CCONJ
taxlaw-2813	575	67	the	the	DET
taxlaw-2813	575	68	rate	rate	NOUN
taxlaw-2813	575	69	was	be	AUX
taxlaw-2813	575	70	at	at	ADP
taxlaw-2813	575	71	an	an	DET
taxlaw-2813	575	72	unprecedented	unprecedented	ADJ
taxlaw-2813	575	73	level	level	NOUN
taxlaw-2813	575	74	.	.	PUNCT
taxlaw-2813	575	75	”	"	PUNCT
taxlaw-2813	575	76	)	)	PUNCT
taxlaw-2813	575	77	.	.	PUNCT
taxlaw-2813	576	1	107	107	NUM
taxlaw-2813	576	2	see	see	VERB
taxlaw-2813	576	3	,	,	PUNCT
taxlaw-2813	576	4	e.g.	e.g.	ADV
taxlaw-2813	576	5	,	,	PUNCT
taxlaw-2813	576	6	bank	bank	NOUN
taxlaw-2813	576	7	,	,	PUNCT
taxlaw-2813	576	8	supra	supra	PROPN
taxlaw-2813	576	9	note	note	PROPN
taxlaw-2813	576	10	105	105	NUM
taxlaw-2813	576	11	,	,	PUNCT
taxlaw-2813	576	12	at	at	ADP
taxlaw-2813	576	13	142	142	NUM
taxlaw-2813	576	14	(	(	PUNCT
taxlaw-2813	576	15	describing	describe	VERB
taxlaw-2813	576	16	1920s	1920s	NUM
taxlaw-2813	576	17	tax	tax	NOUN
taxlaw-2813	576	18	structuring	structuring	NOUN
taxlaw-2813	576	19	to	to	PART
taxlaw-2813	576	20	take	take	VERB
taxlaw-2813	576	21	advantage	advantage	NOUN
taxlaw-2813	576	22	of	of	ADP
taxlaw-2813	576	23	exemptions	exemption	NOUN
taxlaw-2813	576	24	)	)	PUNCT
taxlaw-2813	576	25	.	.	PUNCT
taxlaw-2813	577	1	108	108	NUM
taxlaw-2813	577	2	for	for	ADP
taxlaw-2813	577	3	example	example	NOUN
taxlaw-2813	577	4	,	,	PUNCT
taxlaw-2813	577	5	during	during	ADP
taxlaw-2813	577	6	the	the	DET
taxlaw-2813	577	7	1920s	1920	NOUN
taxlaw-2813	577	8	,	,	PUNCT
taxlaw-2813	577	9	transatlantic	transatlantic	ADJ
taxlaw-2813	577	10	telephone	telephone	NOUN
taxlaw-2813	577	11	calls	call	NOUN
taxlaw-2813	577	12	were	be	AUX
taxlaw-2813	577	13	expensive	expensive	ADJ
taxlaw-2813	577	14	and	and	CCONJ
taxlaw-2813	577	15	difficult	difficult	ADJ
taxlaw-2813	577	16	,	,	PUNCT
taxlaw-2813	577	17	and	and	CCONJ
taxlaw-2813	577	18	travel	travel	VERB
taxlaw-2813	577	19	between	between	ADP
taxlaw-2813	577	20	europe	europe	PROPN
taxlaw-2813	577	21	and	and	CCONJ
taxlaw-2813	577	22	north	north	PROPN
taxlaw-2813	577	23	america	america	PROPN
taxlaw-2813	577	24	required	require	VERB
taxlaw-2813	577	25	ocean	ocean	NOUN
taxlaw-2813	577	26	liner	liner	NOUN
taxlaw-2813	577	27	voyages	voyage	NOUN
taxlaw-2813	577	28	lasting	last	VERB
taxlaw-2813	577	29	four	four	NUM
taxlaw-2813	577	30	days	day	NOUN
taxlaw-2813	577	31	or	or	CCONJ
taxlaw-2813	577	32	more	more	ADJ
taxlaw-2813	577	33	.	.	PUNCT
taxlaw-2813	578	1	see	see	VERB
taxlaw-2813	578	2	bob	bob	PROPN
taxlaw-2813	578	3	dickinson	dickinson	PROPN
taxlaw-2813	578	4	&	&	CCONJ
taxlaw-2813	578	5	andy	andy	PROPN
taxlaw-2813	578	6	vladimir	vladimir	PROPN
taxlaw-2813	578	7	,	,	PUNCT
taxlaw-2813	578	8	selling	sell	VERB
taxlaw-2813	578	9	the	the	DET
taxlaw-2813	578	10	sea	sea	NOUN
taxlaw-2813	578	11	:	:	PUNCT
taxlaw-2813	578	12	an	an	DET
taxlaw-2813	578	13	inside	inside	ADJ
taxlaw-2813	578	14	look	look	NOUN
taxlaw-2813	578	15	at	at	ADP
taxlaw-2813	578	16	the	the	DET
taxlaw-2813	578	17	cruise	cruise	NOUN
taxlaw-2813	578	18	industry	industry	NOUN
taxlaw-2813	578	19	19	19	NUM
taxlaw-2813	578	20	(	(	PUNCT
taxlaw-2813	578	21	2nd	2nd	ADJ
taxlaw-2813	578	22	ed	ed	NOUN
taxlaw-2813	578	23	.	.	PROPN
taxlaw-2813	578	24	2007	2007	NUM
taxlaw-2813	578	25	)	)	PUNCT
taxlaw-2813	578	26	.	.	PUNCT
taxlaw-2813	579	1	these	these	DET
taxlaw-2813	579	2	transactions	transaction	NOUN
taxlaw-2813	579	3	costs	cost	VERB
taxlaw-2813	579	4	limited	limited	ADJ
taxlaw-2813	579	5	opportunities	opportunity	NOUN
taxlaw-2813	579	6	for	for	ADP
taxlaw-2813	579	7	transcontinental	transcontinental	ADJ
taxlaw-2813	579	8	investments	investment	NOUN
taxlaw-2813	579	9	by	by	ADP
taxlaw-2813	579	10	raising	raise	VERB
taxlaw-2813	579	11	their	their	PRON
taxlaw-2813	579	12	costs	cost	NOUN
taxlaw-2813	579	13	.	.	PUNCT
taxlaw-2813	580	1	after	after	ADP
taxlaw-2813	580	2	world	world	PROPN
taxlaw-2813	580	3	war	war	PROPN
taxlaw-2813	580	4	ii	ii	PROPN
taxlaw-2813	580	5	,	,	PUNCT
taxlaw-2813	580	6	these	these	DET
taxlaw-2813	580	7	costs	cost	NOUN
taxlaw-2813	580	8	fell	fall	VERB
taxlaw-2813	580	9	dramatically	dramatically	ADV
taxlaw-2813	580	10	.	.	PUNCT
taxlaw-2813	581	1	for	for	ADP
taxlaw-2813	581	2	example	example	NOUN
taxlaw-2813	581	3	,	,	PUNCT
taxlaw-2813	581	4	the	the	DET
taxlaw-2813	581	5	cost	cost	NOUN
taxlaw-2813	581	6	of	of	ADP
taxlaw-2813	581	7	a	a	DET
taxlaw-2813	581	8	three	three	NUM
taxlaw-2813	581	9	-	-	PUNCT
taxlaw-2813	581	10	minute	minute	NOUN
taxlaw-2813	581	11	phone	phone	NOUN
taxlaw-2813	581	12	call	call	NOUN
taxlaw-2813	581	13	between	between	ADP
taxlaw-2813	581	14	new	new	PROPN
taxlaw-2813	581	15	york	york	PROPN
taxlaw-2813	581	16	and	and	CCONJ
taxlaw-2813	581	17	london	london	PROPN
taxlaw-2813	581	18	dropped	drop	VERB
taxlaw-2813	581	19	from	from	ADP
taxlaw-2813	581	20	$	$	SYM
taxlaw-2813	581	21	250	250	NUM
taxlaw-2813	581	22	in	in	ADP
taxlaw-2813	581	23	1930	1930	NUM
taxlaw-2813	581	24	to	to	ADP
taxlaw-2813	581	25	a	a	DET
taxlaw-2813	581	26	few	few	ADJ
taxlaw-2813	581	27	cents	cent	NOUN
taxlaw-2813	581	28	today	today	NOUN
taxlaw-2813	581	29	.	.	PUNCT
taxlaw-2813	582	1	see	see	VERB
taxlaw-2813	582	2	martin	martin	PROPN
taxlaw-2813	582	3	wolf	wolf	PROPN
taxlaw-2813	582	4	,	,	PUNCT
taxlaw-2813	582	5	why	why	SCONJ
taxlaw-2813	582	6	globalization	globalization	NOUN
taxlaw-2813	582	7	works	work	VERB
taxlaw-2813	582	8	119–20	119–20	PROPN
taxlaw-2813	582	9	(	(	PUNCT
taxlaw-2813	582	10	2004	2004	NUM
taxlaw-2813	582	11	)	)	PUNCT
taxlaw-2813	582	12	.	.	PUNCT
taxlaw-2813	583	1	see	see	VERB
taxlaw-2813	583	2	also	also	ADV
taxlaw-2813	583	3	paul	paul	PROPN
taxlaw-2813	583	4	einzig	einzig	PROPN
taxlaw-2813	583	5	,	,	PUNCT
taxlaw-2813	583	6	the	the	DET
taxlaw-2813	583	7	history	history	NOUN
taxlaw-2813	583	8	of	of	ADP
taxlaw-2813	583	9	foreign	foreign	ADJ
taxlaw-2813	583	10	exchange	exchange	NOUN
taxlaw-2813	583	11	239	239	NUM
taxlaw-2813	583	12	(	(	PUNCT
taxlaw-2813	583	13	2nd	2nd	ADJ
taxlaw-2813	583	14	ed	ed	NOUN
taxlaw-2813	583	15	.	.	PROPN
taxlaw-2813	583	16	,	,	PUNCT
taxlaw-2813	583	17	1970	1970	NUM
taxlaw-2813	583	18	)	)	PUNCT
taxlaw-2813	583	19	(	(	PUNCT
taxlaw-2813	583	20	noting	note	VERB
taxlaw-2813	583	21	that	that	SCONJ
taxlaw-2813	583	22	it	it	PRON
taxlaw-2813	583	23	was	be	AUX
taxlaw-2813	583	24	not	not	PART
taxlaw-2813	583	25	until	until	ADP
taxlaw-2813	583	26	the	the	DET
taxlaw-2813	583	27	1950s	1950	NOUN
taxlaw-2813	583	28	that	that	PRON
taxlaw-2813	583	29	international	international	ADJ
taxlaw-2813	583	30	telecommunications	telecommunication	NOUN
taxlaw-2813	583	31	worked	work	VERB
taxlaw-2813	583	32	smoothly	smoothly	ADV
taxlaw-2813	583	33	)	)	PUNCT
taxlaw-2813	583	34	.	.	PUNCT
taxlaw-2813	584	1	similarly	similarly	ADV
taxlaw-2813	584	2	,	,	PUNCT
taxlaw-2813	584	3	transatlantic	transatlantic	ADJ
taxlaw-2813	584	4	air	air	NOUN
taxlaw-2813	584	5	travel	travel	NOUN
taxlaw-2813	584	6	became	become	VERB
taxlaw-2813	584	7	both	both	PRON
taxlaw-2813	584	8	possible	possible	ADJ
taxlaw-2813	584	9	and	and	CCONJ
taxlaw-2813	584	10	more	more	ADV
taxlaw-2813	584	11	affordable	affordable	ADJ
taxlaw-2813	584	12	,	,	PUNCT
taxlaw-2813	584	13	cutting	cut	VERB
taxlaw-2813	584	14	travel	travel	NOUN
taxlaw-2813	584	15	times	time	NOUN
taxlaw-2813	584	16	from	from	ADP
taxlaw-2813	584	17	days	day	NOUN
taxlaw-2813	584	18	to	to	ADP
taxlaw-2813	584	19	a	a	DET
taxlaw-2813	584	20	matter	matter	NOUN
taxlaw-2813	584	21	of	of	ADP
taxlaw-2813	584	22	hours	hour	NOUN
taxlaw-2813	584	23	,	,	PUNCT
taxlaw-2813	584	24	and	and	CCONJ
taxlaw-2813	584	25	prices	price	NOUN
taxlaw-2813	584	26	by	by	ADP
taxlaw-2813	584	27	a	a	DET
taxlaw-2813	584	28	factor	factor	NOUN
taxlaw-2813	584	29	of	of	ADP
taxlaw-2813	584	30	ten	ten	NUM
taxlaw-2813	584	31	from	from	ADP
taxlaw-2813	584	32	1949	1949	NUM
taxlaw-2813	584	33	to	to	ADP
taxlaw-2813	584	34	2009	2009	NUM
taxlaw-2813	584	35	.	.	PUNCT
taxlaw-2813	585	1	see	see	VERB
taxlaw-2813	585	2	andrew	andrew	PROPN
taxlaw-2813	585	3	evans	evans	PROPN
taxlaw-2813	585	4	,	,	PUNCT
taxlaw-2813	585	5	super	super	ADV
taxlaw-2813	585	6	colossal	colossal	ADJ
taxlaw-2813	585	7	transatlantic	transatlantic	ADJ
taxlaw-2813	585	8	travel	travel	NOUN
taxlaw-2813	585	9	,	,	PUNCT
taxlaw-2813	585	10	circa	circa	NOUN
taxlaw-2813	585	11	1949	1949	NUM
taxlaw-2813	585	12	,	,	PUNCT
taxlaw-2813	585	13	national	national	ADJ
taxlaw-2813	585	14	geographic	geographic	ADJ
taxlaw-2813	585	15	intelligent	intelligent	ADJ
taxlaw-2813	585	16	travel	travel	NOUN
taxlaw-2813	585	17	(	(	PUNCT
taxlaw-2813	585	18	aug	aug	PROPN
taxlaw-2813	585	19	.	.	PROPN
taxlaw-2813	585	20	20	20	NUM
taxlaw-2813	585	21	,	,	PUNCT
taxlaw-2813	585	22	2009	2009	NUM
taxlaw-2813	585	23	)	)	PUNCT
taxlaw-2813	585	24	,	,	PUNCT
taxlaw-2813	585	25	24	24	NUM
taxlaw-2813	585	26	columbia	columbia	PROPN
taxlaw-2813	585	27	journal	journal	PROPN
taxlaw-2813	585	28	of	of	ADP
taxlaw-2813	585	29	tax	tax	NOUN
taxlaw-2813	585	30	law	law	NOUN
taxlaw-2813	585	31	[	[	X
taxlaw-2813	585	32	vol.4:1	vol.4:1	VERB
taxlaw-2813	585	33	expanded	expand	VERB
taxlaw-2813	585	34	.	.	PUNCT
taxlaw-2813	586	1	the	the	DET
taxlaw-2813	586	2	combination	combination	NOUN
taxlaw-2813	586	3	of	of	ADP
taxlaw-2813	586	4	the	the	DET
taxlaw-2813	586	5	great	great	ADJ
taxlaw-2813	586	6	depression	depression	NOUN
taxlaw-2813	586	7	and	and	CCONJ
taxlaw-2813	586	8	the	the	DET
taxlaw-2813	586	9	war	war	NOUN
taxlaw-2813	586	10	had	have	AUX
taxlaw-2813	586	11	dramatically	dramatically	ADV
taxlaw-2813	586	12	reduced	reduce	VERB
taxlaw-2813	586	13	private	private	ADJ
taxlaw-2813	586	14	trade	trade	NOUN
taxlaw-2813	586	15	,	,	PUNCT
taxlaw-2813	586	16	but	but	CCONJ
taxlaw-2813	586	17	once	once	ADV
taxlaw-2813	586	18	europe	europe	PROPN
taxlaw-2813	586	19	began	begin	VERB
taxlaw-2813	586	20	to	to	PART
taxlaw-2813	586	21	recover	recover	VERB
taxlaw-2813	586	22	from	from	ADP
taxlaw-2813	586	23	the	the	DET
taxlaw-2813	586	24	devastation	devastation	NOUN
taxlaw-2813	586	25	of	of	ADP
taxlaw-2813	586	26	the	the	DET
taxlaw-2813	586	27	war	war	NOUN
taxlaw-2813	586	28	,	,	PUNCT
taxlaw-2813	586	29	cross	cross	ADJ
taxlaw-2813	586	30	-	-	ADJ
taxlaw-2813	586	31	border	border	ADJ
taxlaw-2813	586	32	transactions	transaction	NOUN
taxlaw-2813	586	33	assumed	assume	VERB
taxlaw-2813	586	34	increasing	increase	VERB
taxlaw-2813	586	35	new	new	ADJ
taxlaw-2813	586	36	importance	importance	NOUN
taxlaw-2813	586	37	.	.	PUNCT
taxlaw-2813	587	1	trade	trade	NOUN
taxlaw-2813	587	2	barriers	barrier	NOUN
taxlaw-2813	587	3	among	among	ADP
taxlaw-2813	587	4	developed	developed	ADJ
taxlaw-2813	587	5	economies	economy	NOUN
taxlaw-2813	587	6	fell	fall	VERB
taxlaw-2813	587	7	as	as	ADP
taxlaw-2813	587	8	the	the	DET
taxlaw-2813	587	9	result	result	NOUN
taxlaw-2813	587	10	of	of	ADP
taxlaw-2813	587	11	increasing	increase	VERB
taxlaw-2813	587	12	european	european	ADJ
taxlaw-2813	587	13	economic	economic	ADJ
taxlaw-2813	587	14	integration	integration	NOUN
taxlaw-2813	587	15	and	and	CCONJ
taxlaw-2813	587	16	,	,	PUNCT
taxlaw-2813	587	17	more	more	ADV
taxlaw-2813	587	18	broadly	broadly	ADV
taxlaw-2813	587	19	,	,	PUNCT
taxlaw-2813	587	20	through	through	ADP
taxlaw-2813	587	21	the	the	DET
taxlaw-2813	587	22	general	general	ADJ
taxlaw-2813	587	23	agreement	agreement	NOUN
taxlaw-2813	587	24	on	on	ADP
taxlaw-2813	587	25	tariffs	tariff	NOUN
taxlaw-2813	587	26	and	and	CCONJ
taxlaw-2813	587	27	trade	trade	NOUN
taxlaw-2813	587	28	(	(	PUNCT
taxlaw-2813	587	29	gatt).109	gatt).109	VERB
taxlaw-2813	587	30	between	between	ADP
taxlaw-2813	587	31	1950	1950	NUM
taxlaw-2813	587	32	and	and	CCONJ
taxlaw-2813	587	33	1970	1970	NUM
taxlaw-2813	587	34	,	,	PUNCT
taxlaw-2813	587	35	the	the	DET
taxlaw-2813	587	36	world	world	NOUN
taxlaw-2813	587	37	’s	’s	PART
taxlaw-2813	587	38	high	high	ADJ
taxlaw-2813	587	39	-	-	PUNCT
taxlaw-2813	587	40	income	income	NOUN
taxlaw-2813	587	41	countries	country	NOUN
taxlaw-2813	587	42	saw	see	VERB
taxlaw-2813	587	43	growth	growth	NOUN
taxlaw-2813	587	44	rates	rate	NOUN
taxlaw-2813	587	45	of	of	ADP
taxlaw-2813	587	46	an	an	DET
taxlaw-2813	587	47	average	average	ADJ
taxlaw-2813	587	48	4.9%.110	4.9%.110	NOUN
taxlaw-2813	587	49	this	this	PRON
taxlaw-2813	587	50	resulted	result	VERB
taxlaw-2813	587	51	in	in	ADP
taxlaw-2813	587	52	a	a	DET
taxlaw-2813	587	53	rapid	rapid	ADJ
taxlaw-2813	587	54	increase	increase	NOUN
taxlaw-2813	587	55	in	in	ADP
taxlaw-2813	587	56	global	global	ADJ
taxlaw-2813	587	57	trade	trade	NOUN
taxlaw-2813	587	58	,	,	PUNCT
taxlaw-2813	587	59	which	which	PRON
taxlaw-2813	587	60	between	between	ADP
taxlaw-2813	587	61	1948	1948	NUM
taxlaw-2813	587	62	and	and	CCONJ
taxlaw-2813	587	63	1960	1960	NUM
taxlaw-2813	587	64	grew	grow	VERB
taxlaw-2813	587	65	by	by	ADP
taxlaw-2813	587	66	just	just	ADV
taxlaw-2813	587	67	over	over	ADP
taxlaw-2813	587	68	6%;111	6%;111	NOUN
taxlaw-2813	587	69	and	and	CCONJ
taxlaw-2813	587	70	8	8	NUM
taxlaw-2813	587	71	%	%	NOUN
taxlaw-2813	587	72	from	from	ADP
taxlaw-2813	587	73	1960	1960	NUM
taxlaw-2813	587	74	to	to	ADP
taxlaw-2813	587	75	1973.112	1973.112	PROPN
taxlaw-2813	587	76	trade	trade	NOUN
taxlaw-2813	587	77	broadened	broaden	VERB
taxlaw-2813	587	78	as	as	ADV
taxlaw-2813	587	79	well	well	ADV
taxlaw-2813	587	80	as	as	ADP
taxlaw-2813	587	81	expanded	expand	VERB
taxlaw-2813	587	82	.	.	PUNCT
taxlaw-2813	588	1	thus	thus	ADV
taxlaw-2813	588	2	,	,	PUNCT
taxlaw-2813	588	3	while	while	SCONJ
taxlaw-2813	588	4	britain	britain	PROPN
taxlaw-2813	588	5	and	and	CCONJ
taxlaw-2813	588	6	the	the	DET
taxlaw-2813	588	7	united	united	PROPN
taxlaw-2813	588	8	states	states	PROPN
taxlaw-2813	588	9	accounted	account	VERB
taxlaw-2813	588	10	for	for	ADP
taxlaw-2813	588	11	over	over	ADP
taxlaw-2813	588	12	half	half	NOUN
taxlaw-2813	588	13	of	of	ADP
taxlaw-2813	588	14	world	world	NOUN
taxlaw-2813	588	15	exports	export	NOUN
taxlaw-2813	588	16	in	in	ADP
taxlaw-2813	588	17	1950	1950	NUM
taxlaw-2813	588	18	,	,	PUNCT
taxlaw-2813	588	19	by	by	ADP
taxlaw-2813	588	20	the	the	DET
taxlaw-2813	588	21	1970s	1970	NOUN
taxlaw-2813	588	22	they	they	PRON
taxlaw-2813	588	23	lost	lose	VERB
taxlaw-2813	588	24	some	some	PRON
taxlaw-2813	588	25	of	of	ADP
taxlaw-2813	588	26	this	this	DET
taxlaw-2813	588	27	dominance	dominance	NOUN
taxlaw-2813	588	28	to	to	ADP
taxlaw-2813	588	29	other	other	ADJ
taxlaw-2813	588	30	european	european	ADJ
taxlaw-2813	588	31	countries	country	NOUN
taxlaw-2813	588	32	and	and	CCONJ
taxlaw-2813	588	33	japan.113	japan.113	PROPN
taxlaw-2813	588	34	(	(	PUNCT
taxlaw-2813	588	35	the	the	DET
taxlaw-2813	588	36	oecd	oecd	PROPN
taxlaw-2813	588	37	members	member	NOUN
taxlaw-2813	588	38	’	'	PUNCT
taxlaw-2813	588	39	share	share	NOUN
taxlaw-2813	588	40	also	also	ADV
taxlaw-2813	588	41	increased	increase	VERB
taxlaw-2813	588	42	as	as	SCONJ
taxlaw-2813	588	43	the	the	DET
taxlaw-2813	588	44	organization	organization	NOUN
taxlaw-2813	588	45	expanded	expand	VERB
taxlaw-2813	588	46	from	from	ADP
taxlaw-2813	588	47	60	60	NUM
taxlaw-2813	588	48	%	%	NOUN
taxlaw-2813	588	49	of	of	ADP
taxlaw-2813	588	50	merchandise	merchandise	NOUN
taxlaw-2813	588	51	exports	export	NOUN
taxlaw-2813	588	52	in	in	ADP
taxlaw-2813	588	53	1960	1960	NUM
taxlaw-2813	588	54	to	to	ADP
taxlaw-2813	588	55	70	70	NUM
taxlaw-2813	588	56	%	%	NOUN
taxlaw-2813	588	57	in	in	ADP
taxlaw-2813	588	58	1973	1973	NUM
taxlaw-2813	588	59	.	.	PUNCT
taxlaw-2813	588	60	)	)	PUNCT
taxlaw-2813	589	1	114	114	NUM
taxlaw-2813	589	2	just	just	ADV
taxlaw-2813	589	3	as	as	ADV
taxlaw-2813	589	4	importantly	importantly	ADV
taxlaw-2813	589	5	,	,	PUNCT
taxlaw-2813	589	6	international	international	ADJ
taxlaw-2813	589	7	financial	financial	ADJ
taxlaw-2813	589	8	transactions	transaction	NOUN
taxlaw-2813	589	9	expanded	expand	VERB
taxlaw-2813	589	10	beyond	beyond	ADP
taxlaw-2813	589	11	the	the	DET
taxlaw-2813	589	12	trade	trade	NOUN
taxlaw-2813	589	13	in	in	ADP
taxlaw-2813	589	14	government	government	NOUN
taxlaw-2813	589	15	bonds	bond	NOUN
taxlaw-2813	589	16	that	that	PRON
taxlaw-2813	589	17	had	have	AUX
taxlaw-2813	589	18	dominated	dominate	VERB
taxlaw-2813	589	19	early	early	ADJ
taxlaw-2813	589	20	twentieth	twentieth	ADJ
taxlaw-2813	589	21	century	century	NOUN
taxlaw-2813	589	22	international	international	ADJ
taxlaw-2813	589	23	finance	finance	NOUN
taxlaw-2813	589	24	to	to	PART
taxlaw-2813	589	25	include	include	VERB
taxlaw-2813	589	26	private	private	ADJ
taxlaw-2813	589	27	financial	financial	ADJ
taxlaw-2813	589	28	transactions	transaction	NOUN
taxlaw-2813	589	29	.	.	PUNCT
taxlaw-2813	590	1	115	115	NUM
taxlaw-2813	590	2	between	between	ADP
taxlaw-2813	590	3	1961	1961	NUM
taxlaw-2813	590	4	and	and	CCONJ
taxlaw-2813	590	5	1985	1985	NUM
taxlaw-2813	590	6	,	,	PUNCT
taxlaw-2813	590	7	bank	bank	NOUN
taxlaw-2813	590	8	deposits	deposit	NOUN
taxlaw-2813	590	9	denominated	denominate	VERB
taxlaw-2813	590	10	in	in	ADP
taxlaw-2813	590	11	external	external	ADJ
taxlaw-2813	590	12	currencies	currency	NOUN
taxlaw-2813	590	13	(	(	PUNCT
taxlaw-2813	590	14	e.g.	e.g.	ADV
taxlaw-2813	590	15	,	,	PUNCT
taxlaw-2813	590	16	currencies	currency	NOUN
taxlaw-2813	590	17	other	other	ADJ
taxlaw-2813	590	18	than	than	ADP
taxlaw-2813	590	19	the	the	DET
taxlaw-2813	590	20	home	home	NOUN
taxlaw-2813	590	21	currency	currency	NOUN
taxlaw-2813	590	22	of	of	ADP
taxlaw-2813	590	23	the	the	DET
taxlaw-2813	590	24	bank	bank	NOUN
taxlaw-2813	590	25	where	where	SCONJ
taxlaw-2813	590	26	the	the	DET
taxlaw-2813	590	27	money	money	NOUN
taxlaw-2813	590	28	was	be	AUX
taxlaw-2813	590	29	deposited	deposit	VERB
taxlaw-2813	590	30	)	)	PUNCT
taxlaw-2813	590	31	grew	grow	VERB
taxlaw-2813	590	32	from	from	ADP
taxlaw-2813	590	33	about	about	ADP
taxlaw-2813	590	34	$	$	SYM
taxlaw-2813	590	35	1	1	NUM
taxlaw-2813	590	36	billion	billion	NUM
taxlaw-2813	590	37	to	to	PART
taxlaw-2813	590	38	$	$	SYM
taxlaw-2813	590	39	2,000	2,000	NUM
taxlaw-2813	591	1	billion.116	billion.116	VERB
taxlaw-2813	591	2	taxable	taxable	ADJ
taxlaw-2813	591	3	foreign	foreign	ADJ
taxlaw-2813	591	4	transactions	transaction	NOUN
taxlaw-2813	591	5	involving	involve	VERB
taxlaw-2813	591	6	american	american	ADJ
taxlaw-2813	591	7	taxpayers	taxpayer	NOUN
taxlaw-2813	591	8	grew	grow	VERB
taxlaw-2813	591	9	substantially	substantially	ADV
taxlaw-2813	591	10	during	during	ADP
taxlaw-2813	591	11	the	the	DET
taxlaw-2813	591	12	1970s.117	1970s.117	NUM
taxlaw-2813	591	13	the	the	DET
taxlaw-2813	591	14	post	post	ADJ
taxlaw-2813	591	15	-	-	ADJ
taxlaw-2813	591	16	world	world	ADJ
taxlaw-2813	591	17	war	war	PROPN
taxlaw-2813	591	18	ii	ii	PROPN
taxlaw-2813	591	19	dissolution	dissolution	NOUN
taxlaw-2813	591	20	of	of	ADP
taxlaw-2813	591	21	the	the	DET
taxlaw-2813	591	22	colonial	colonial	ADJ
taxlaw-2813	591	23	empires	empire	NOUN
taxlaw-2813	591	24	also	also	ADV
taxlaw-2813	591	25	made	make	VERB
taxlaw-2813	591	26	some	some	DET
taxlaw-2813	591	27	previously	previously	ADV
taxlaw-2813	591	28	internal	internal	ADJ
taxlaw-2813	591	29	transactions	transaction	NOUN
taxlaw-2813	591	30	“	"	PUNCT
taxlaw-2813	591	31	international	international	ADJ
taxlaw-2813	591	32	”	"	PUNCT
taxlaw-2813	591	33	and	and	CCONJ
taxlaw-2813	591	34	subjected	subject	VERB
taxlaw-2813	591	35	them	they	PRON
taxlaw-2813	591	36	to	to	ADP
taxlaw-2813	591	37	potentially	potentially	ADV
taxlaw-2813	591	38	inconsistent	inconsistent	ADJ
taxlaw-2813	591	39	tax	tax	NOUN
taxlaw-2813	591	40	regimes	regime	NOUN
taxlaw-2813	591	41	.	.	PUNCT
taxlaw-2813	592	1	all	all	DET
taxlaw-2813	592	2	these	these	DET
taxlaw-2813	592	3	developments	development	NOUN
taxlaw-2813	592	4	made	make	VERB
taxlaw-2813	592	5	solving	solve	VERB
taxlaw-2813	592	6	double	double	ADJ
taxlaw-2813	592	7	taxation	taxation	NOUN
taxlaw-2813	592	8	problems	problem	NOUN
taxlaw-2813	592	9	a	a	DET
taxlaw-2813	592	10	growing	grow	VERB
taxlaw-2813	592	11	priority	priority	NOUN
taxlaw-2813	592	12	for	for	ADP
taxlaw-2813	592	13	businesses	business	NOUN
taxlaw-2813	592	14	,	,	PUNCT
taxlaw-2813	592	15	financial	financial	ADJ
taxlaw-2813	592	16	services	service	NOUN
taxlaw-2813	592	17	professionals	professional	NOUN
taxlaw-2813	592	18	,	,	PUNCT
taxlaw-2813	592	19	and	and	CCONJ
taxlaw-2813	592	20	financial	financial	ADJ
taxlaw-2813	592	21	institutions	institution	NOUN
taxlaw-2813	592	22	.	.	PUNCT
taxlaw-2813	593	1	second	second	ADV
taxlaw-2813	593	2	,	,	PUNCT
taxlaw-2813	593	3	the	the	DET
taxlaw-2813	593	4	combination	combination	NOUN
taxlaw-2813	593	5	of	of	ADP
taxlaw-2813	593	6	the	the	DET
taxlaw-2813	593	7	gradual	gradual	ADJ
taxlaw-2813	593	8	weakening	weakening	NOUN
taxlaw-2813	593	9	of	of	ADP
taxlaw-2813	593	10	capital	capital	NOUN
taxlaw-2813	593	11	controls	control	NOUN
taxlaw-2813	593	12	and	and	CCONJ
taxlaw-2813	593	13	the	the	DET
taxlaw-2813	593	14	rise	rise	NOUN
taxlaw-2813	593	15	of	of	ADP
taxlaw-2813	593	16	floating	float	VERB
taxlaw-2813	593	17	exchange	exchange	NOUN
taxlaw-2813	593	18	rates	rate	NOUN
taxlaw-2813	593	19	expanded	expand	VERB
taxlaw-2813	593	20	opportunities	opportunity	NOUN
taxlaw-2813	593	21	for	for	ADP
taxlaw-2813	593	22	cross	cross	ADJ
taxlaw-2813	593	23	-	-	ADJ
taxlaw-2813	593	24	border	border	ADJ
taxlaw-2813	593	25	economic	economic	ADJ
taxlaw-2813	593	26	activity	activity	NOUN
taxlaw-2813	593	27	available	available	ADJ
taxlaw-2813	593	28	at	at	ADP
taxlaw-2813	593	29	http://blogs.nationalgeographic.com/blogs/intelligenttravel/2009/08/super-colossal-transatlantict.html	http://blogs.nationalgeographic.com/blogs/intelligenttravel/2009/08/super-colossal-transatlantict.html	PROPN
taxlaw-2813	593	30	.	.	PUNCT
taxlaw-2813	594	1	109	109	NUM
taxlaw-2813	594	2	the	the	DET
taxlaw-2813	594	3	gatt	gatt	NOUN
taxlaw-2813	594	4	was	be	AUX
taxlaw-2813	594	5	founded	found	VERB
taxlaw-2813	594	6	as	as	ADP
taxlaw-2813	594	7	an	an	DET
taxlaw-2813	594	8	inter	inter	ADJ
taxlaw-2813	594	9	-	-	ADJ
taxlaw-2813	594	10	governmental	governmental	ADJ
taxlaw-2813	594	11	treaty	treaty	NOUN
taxlaw-2813	594	12	in	in	ADP
taxlaw-2813	594	13	1947	1947	NUM
taxlaw-2813	594	14	,	,	PUNCT
taxlaw-2813	594	15	negotiated	negotiate	VERB
taxlaw-2813	594	16	between	between	ADP
taxlaw-2813	594	17	twentythree	twentythree	NOUN
taxlaw-2813	594	18	countries	country	NOUN
taxlaw-2813	594	19	.	.	PUNCT
taxlaw-2813	595	1	see	see	VERB
taxlaw-2813	595	2	bernard	bernard	PROPN
taxlaw-2813	595	3	h.	h.	PROPN
taxlaw-2813	595	4	hoekman	hoekman	PROPN
taxlaw-2813	595	5	&	&	CCONJ
taxlaw-2813	595	6	michel	michel	PROPN
taxlaw-2813	595	7	m.	m.	PROPN
taxlaw-2813	595	8	kostecki	kostecki	PROPN
taxlaw-2813	595	9	,	,	PUNCT
taxlaw-2813	595	10	the	the	DET
taxlaw-2813	595	11	political	political	ADJ
taxlaw-2813	595	12	economy	economy	NOUN
taxlaw-2813	595	13	of	of	ADP
taxlaw-2813	595	14	the	the	DET
taxlaw-2813	595	15	world	world	NOUN
taxlaw-2813	595	16	trade	trade	NOUN
taxlaw-2813	595	17	system	system	NOUN
taxlaw-2813	595	18	:	:	PUNCT
taxlaw-2813	595	19	the	the	DET
taxlaw-2813	595	20	wto	wto	PROPN
taxlaw-2813	595	21	and	and	CCONJ
taxlaw-2813	595	22	beyond	beyond	ADP
taxlaw-2813	595	23	38	38	NUM
taxlaw-2813	595	24	(	(	PUNCT
taxlaw-2813	595	25	2001	2001	NUM
taxlaw-2813	595	26	)	)	PUNCT
taxlaw-2813	595	27	.	.	PUNCT
taxlaw-2813	596	1	although	although	SCONJ
taxlaw-2813	596	2	the	the	DET
taxlaw-2813	596	3	gatt	gatt	NOUN
taxlaw-2813	596	4	was	be	AUX
taxlaw-2813	596	5	not	not	PART
taxlaw-2813	596	6	a	a	DET
taxlaw-2813	596	7	very	very	ADV
taxlaw-2813	596	8	strong	strong	ADJ
taxlaw-2813	596	9	institution	institution	NOUN
taxlaw-2813	596	10	until	until	ADP
taxlaw-2813	596	11	the	the	DET
taxlaw-2813	596	12	1960s	1960	NOUN
taxlaw-2813	596	13	,	,	PUNCT
taxlaw-2813	596	14	it	it	PRON
taxlaw-2813	596	15	has	have	AUX
taxlaw-2813	596	16	been	be	AUX
taxlaw-2813	596	17	“	"	PUNCT
taxlaw-2813	596	18	the	the	DET
taxlaw-2813	596	19	major	major	ADJ
taxlaw-2813	596	20	focal	focal	ADJ
taxlaw-2813	596	21	point	point	NOUN
taxlaw-2813	596	22	for	for	ADP
taxlaw-2813	596	23	industrialized	industrialize	VERB
taxlaw-2813	596	24	country	country	NOUN
taxlaw-2813	596	25	governments	government	NOUN
taxlaw-2813	596	26	seeking	seek	VERB
taxlaw-2813	596	27	to	to	PART
taxlaw-2813	596	28	lower	lower	VERB
taxlaw-2813	596	29	trade	trade	NOUN
taxlaw-2813	596	30	barriers	barrier	NOUN
taxlaw-2813	596	31	.	.	PUNCT
taxlaw-2813	596	32	”	"	PUNCT
taxlaw-2813	597	1	i	i	PRON
taxlaw-2813	597	2	d.	d.	VERB
taxlaw-2813	597	3	at	at	ADP
taxlaw-2813	597	4	9	9	NUM
taxlaw-2813	597	5	,	,	PUNCT
taxlaw-2813	597	6	38	38	NUM
taxlaw-2813	597	7	.	.	PUNCT
taxlaw-2813	598	1	see	see	VERB
taxlaw-2813	598	2	also	also	ADV
taxlaw-2813	598	3	greg	greg	PROPN
taxlaw-2813	598	4	buckman	buckman	PROPN
taxlaw-2813	598	5	,	,	PUNCT
taxlaw-2813	598	6	global	global	ADJ
taxlaw-2813	598	7	trade	trade	NOUN
taxlaw-2813	598	8	:	:	PUNCT
taxlaw-2813	598	9	past	past	ADJ
taxlaw-2813	598	10	mistakes	mistake	NOUN
taxlaw-2813	598	11	,	,	PUNCT
taxlaw-2813	598	12	future	future	ADJ
taxlaw-2813	598	13	choices	choice	NOUN
taxlaw-2813	598	14	23	23	NUM
taxlaw-2813	598	15	,	,	PUNCT
taxlaw-2813	598	16	31	31	NUM
taxlaw-2813	598	17	(	(	PUNCT
taxlaw-2813	598	18	2005	2005	NUM
taxlaw-2813	598	19	)	)	PUNCT
taxlaw-2813	598	20	(	(	PUNCT
taxlaw-2813	598	21	explaining	explain	VERB
taxlaw-2813	598	22	that	that	SCONJ
taxlaw-2813	598	23	rapid	rapid	ADJ
taxlaw-2813	598	24	economic	economic	ADJ
taxlaw-2813	598	25	growth	growth	NOUN
taxlaw-2813	598	26	was	be	AUX
taxlaw-2813	598	27	an	an	DET
taxlaw-2813	598	28	important	important	ADJ
taxlaw-2813	598	29	factor	factor	NOUN
taxlaw-2813	598	30	behind	behind	ADP
taxlaw-2813	598	31	the	the	DET
taxlaw-2813	598	32	trade	trade	NOUN
taxlaw-2813	598	33	increase	increase	NOUN
taxlaw-2813	598	34	.	.	PUNCT
taxlaw-2813	599	1	integration	integration	NOUN
taxlaw-2813	599	2	was	be	AUX
taxlaw-2813	599	3	further	far	ADV
taxlaw-2813	599	4	boosted	boost	VERB
taxlaw-2813	599	5	by	by	ADP
taxlaw-2813	599	6	technological	technological	ADJ
taxlaw-2813	599	7	advances	advance	NOUN
taxlaw-2813	599	8	in	in	ADP
taxlaw-2813	599	9	transportation	transportation	NOUN
taxlaw-2813	599	10	,	,	PUNCT
taxlaw-2813	599	11	as	as	SCONJ
taxlaw-2813	599	12	jet	jet	NOUN
taxlaw-2813	599	13	airplanes	airplane	NOUN
taxlaw-2813	599	14	began	begin	VERB
taxlaw-2813	599	15	flying	fly	VERB
taxlaw-2813	599	16	non	non	ADJ
taxlaw-2813	599	17	-	-	ADJ
taxlaw-2813	599	18	stop	stop	NOUN
taxlaw-2813	599	19	between	between	ADP
taxlaw-2813	599	20	london	london	PROPN
taxlaw-2813	599	21	and	and	CCONJ
taxlaw-2813	599	22	new	new	PROPN
taxlaw-2813	599	23	york	york	PROPN
taxlaw-2813	599	24	in	in	ADP
taxlaw-2813	599	25	1957	1957	NUM
taxlaw-2813	599	26	.	.	PUNCT
taxlaw-2813	599	27	)	)	PUNCT
taxlaw-2813	599	28	.	.	PUNCT
taxlaw-2813	600	1	see	see	VERB
taxlaw-2813	600	2	i	i	PRON
taxlaw-2813	600	3	d.	d.	PROPN
taxlaw-2813	600	4	at	at	ADP
taxlaw-2813	600	5	37	37	NUM
taxlaw-2813	600	6	(	(	PUNCT
taxlaw-2813	600	7	explaining	explain	VERB
taxlaw-2813	600	8	that	that	SCONJ
taxlaw-2813	600	9	although	although	SCONJ
taxlaw-2813	600	10	there	there	PRON
taxlaw-2813	600	11	were	be	VERB
taxlaw-2813	600	12	trade	trade	NOUN
taxlaw-2813	600	13	negotiations	negotiation	NOUN
taxlaw-2813	600	14	also	also	ADV
taxlaw-2813	600	15	before	before	ADP
taxlaw-2813	600	16	the	the	DET
taxlaw-2813	600	17	world	world	PROPN
taxlaw-2813	600	18	war	war	PROPN
taxlaw-2813	600	19	ii	ii	PROPN
taxlaw-2813	600	20	,	,	PUNCT
taxlaw-2813	600	21	they	they	PRON
taxlaw-2813	600	22	were	be	AUX
taxlaw-2813	600	23	few	few	ADJ
taxlaw-2813	600	24	and	and	CCONJ
taxlaw-2813	600	25	far	far	ADV
taxlaw-2813	600	26	between	between	ADP
taxlaw-2813	600	27	)	)	PUNCT
taxlaw-2813	600	28	.	.	PUNCT
taxlaw-2813	601	1	christians	christians	PROPN
taxlaw-2813	601	2	notes	note	VERB
taxlaw-2813	601	3	that	that	SCONJ
taxlaw-2813	601	4	the	the	DET
taxlaw-2813	601	5	evolution	evolution	NOUN
taxlaw-2813	601	6	away	away	ADV
taxlaw-2813	601	7	from	from	ADP
taxlaw-2813	601	8	tariffs	tariff	NOUN
taxlaw-2813	601	9	represents	represent	VERB
taxlaw-2813	601	10	the	the	DET
taxlaw-2813	601	11	development	development	NOUN
taxlaw-2813	601	12	of	of	ADP
taxlaw-2813	601	13	a	a	DET
taxlaw-2813	601	14	principle	principle	NOUN
taxlaw-2813	601	15	against	against	ADP
taxlaw-2813	601	16	directly	directly	ADV
taxlaw-2813	601	17	taxing	tax	VERB
taxlaw-2813	601	18	the	the	DET
taxlaw-2813	601	19	flow	flow	NOUN
taxlaw-2813	601	20	of	of	ADP
taxlaw-2813	601	21	international	international	ADJ
taxlaw-2813	601	22	trade	trade	NOUN
taxlaw-2813	601	23	in	in	ADP
taxlaw-2813	601	24	goods	good	NOUN
taxlaw-2813	601	25	through	through	ADP
taxlaw-2813	601	26	tariffs	tariff	NOUN
taxlaw-2813	601	27	.	.	PUNCT
taxlaw-2813	602	1	christians	christians	PROPN
taxlaw-2813	602	2	,	,	PUNCT
taxlaw-2813	602	3	supra	supra	PROPN
taxlaw-2813	602	4	note	note	NOUN
taxlaw-2813	602	5	12	12	NUM
taxlaw-2813	602	6	,	,	PUNCT
taxlaw-2813	602	7	at	at	ADP
taxlaw-2813	602	8	1412–13	1412–13	NUM
taxlaw-2813	602	9	.	.	PUNCT
taxlaw-2813	603	1	110	110	NUM
taxlaw-2813	603	2	buckman	buckman	PROPN
taxlaw-2813	603	3	,	,	PUNCT
taxlaw-2813	603	4	supra	supra	PROPN
taxlaw-2813	603	5	note	note	PROPN
taxlaw-2813	603	6	109	109	NUM
taxlaw-2813	603	7	,	,	PUNCT
taxlaw-2813	603	8	at	at	ADP
taxlaw-2813	603	9	23	23	NUM
taxlaw-2813	603	10	.	.	SYM
taxlaw-2813	603	11	111	111	NUM
taxlaw-2813	604	1	i	i	PROPN
taxlaw-2813	604	2	d.	d.	PROPN
taxlaw-2813	604	3	112	112	NUM
taxlaw-2813	605	1	i	i	PROPN
taxlaw-2813	605	2	d.	d.	PROPN
taxlaw-2813	605	3	113	113	NUM
taxlaw-2813	606	1	i	i	PROPN
taxlaw-2813	606	2	d.	d.	PROPN
taxlaw-2813	606	3	114	114	NUM
taxlaw-2813	606	4	world	world	PROPN
taxlaw-2813	606	5	trade	trade	NOUN
taxlaw-2813	606	6	organization	organization	NOUN
taxlaw-2813	606	7	,	,	PUNCT
taxlaw-2813	606	8	world	world	NOUN
taxlaw-2813	606	9	trade	trade	NOUN
taxlaw-2813	606	10	report	report	NOUN
taxlaw-2813	606	11	2008	2008	NUM
taxlaw-2813	606	12	:	:	PUNCT
taxlaw-2813	606	13	trade	trade	NOUN
taxlaw-2813	606	14	in	in	ADP
taxlaw-2813	606	15	a	a	DET
taxlaw-2813	606	16	globalizing	globalize	VERB
taxlaw-2813	606	17	world	world	NOUN
taxlaw-2813	606	18	16	16	NUM
taxlaw-2813	606	19	(	(	PUNCT
taxlaw-2813	606	20	2008	2008	NUM
taxlaw-2813	606	21	)	)	PUNCT
taxlaw-2813	606	22	.	.	PUNCT
taxlaw-2813	607	1	japan	japan	PROPN
taxlaw-2813	607	2	’s	’s	PART
taxlaw-2813	607	3	membership	membership	NOUN
taxlaw-2813	607	4	was	be	AUX
taxlaw-2813	607	5	particularly	particularly	ADV
taxlaw-2813	607	6	important	important	ADJ
taxlaw-2813	607	7	in	in	ADP
taxlaw-2813	607	8	increasing	increase	VERB
taxlaw-2813	607	9	the	the	DET
taxlaw-2813	607	10	oecd	oecd	PROPN
taxlaw-2813	607	11	members	member	NOUN
taxlaw-2813	607	12	’	’	PART
taxlaw-2813	607	13	total	total	ADJ
taxlaw-2813	607	14	share	share	NOUN
taxlaw-2813	607	15	.	.	PUNCT
taxlaw-2813	608	1	115	115	NUM
taxlaw-2813	608	2	r.c	r.c	PROPN
taxlaw-2813	608	3	.	.	PROPN
taxlaw-2813	608	4	michie	michie	PROPN
taxlaw-2813	608	5	,	,	PUNCT
taxlaw-2813	608	6	the	the	DET
taxlaw-2813	608	7	global	global	ADJ
taxlaw-2813	608	8	securities	security	NOUN
taxlaw-2813	608	9	market	market	NOUN
taxlaw-2813	608	10	:	:	PUNCT
taxlaw-2813	608	11	a	a	DET
taxlaw-2813	608	12	history	history	NOUN
taxlaw-2813	608	13	153	153	NUM
taxlaw-2813	608	14	(	(	PUNCT
taxlaw-2813	608	15	2006	2006	NUM
taxlaw-2813	608	16	)	)	PUNCT
taxlaw-2813	608	17	(	(	PUNCT
taxlaw-2813	608	18	describing	describe	VERB
taxlaw-2813	608	19	the	the	DET
taxlaw-2813	608	20	preworld	preworld	NOUN
taxlaw-2813	608	21	war	war	NOUN
taxlaw-2813	608	22	i	i	PRON
taxlaw-2813	608	23	market	market	VERB
taxlaw-2813	608	24	as	as	ADP
taxlaw-2813	608	25	“	"	PUNCT
taxlaw-2813	608	26	a	a	DET
taxlaw-2813	608	27	pool	pool	NOUN
taxlaw-2813	608	28	of	of	ADP
taxlaw-2813	608	29	securities	security	NOUN
taxlaw-2813	608	30	shared	share	VERB
taxlaw-2813	608	31	by	by	ADP
taxlaw-2813	608	32	the	the	DET
taxlaw-2813	608	33	main	main	ADJ
taxlaw-2813	608	34	markets	market	NOUN
taxlaw-2813	608	35	and	and	CCONJ
taxlaw-2813	608	36	capable	capable	ADJ
taxlaw-2813	608	37	of	of	ADP
taxlaw-2813	608	38	moving	move	VERB
taxlaw-2813	608	39	easily	easily	ADV
taxlaw-2813	608	40	,	,	PUNCT
taxlaw-2813	608	41	quickly	quickly	ADV
taxlaw-2813	608	42	,	,	PUNCT
taxlaw-2813	608	43	and	and	CCONJ
taxlaw-2813	608	44	cheaply	cheaply	ADV
taxlaw-2813	608	45	between	between	ADP
taxlaw-2813	608	46	the	the	DET
taxlaw-2813	608	47	different	different	ADJ
taxlaw-2813	608	48	financial	financial	ADJ
taxlaw-2813	608	49	centers	center	NOUN
taxlaw-2813	608	50	in	in	ADP
taxlaw-2813	608	51	response	response	NOUN
taxlaw-2813	608	52	to	to	PART
taxlaw-2813	608	53	minute	minute	VERB
taxlaw-2813	608	54	variation	variation	NOUN
taxlaw-2813	608	55	in	in	ADP
taxlaw-2813	608	56	price	price	NOUN
taxlaw-2813	608	57	”	"	PUNCT
taxlaw-2813	608	58	)	)	PUNCT
taxlaw-2813	608	59	;	;	PUNCT
taxlaw-2813	608	60	boise	boise	PROPN
taxlaw-2813	608	61	&	&	CCONJ
taxlaw-2813	608	62	morriss	morriss	PROPN
taxlaw-2813	608	63	,	,	PUNCT
taxlaw-2813	608	64	supra	supra	PROPN
taxlaw-2813	608	65	note	note	PROPN
taxlaw-2813	608	66	40	40	NUM
taxlaw-2813	608	67	,	,	PUNCT
taxlaw-2813	608	68	at	at	ADP
taxlaw-2813	608	69	409–11	409–11	PROPN
taxlaw-2813	608	70	(	(	PUNCT
taxlaw-2813	608	71	discussing	discuss	VERB
taxlaw-2813	608	72	eurobond	eurobond	NOUN
taxlaw-2813	608	73	market	market	NOUN
taxlaw-2813	608	74	development	development	NOUN
taxlaw-2813	608	75	)	)	PUNCT
taxlaw-2813	608	76	.	.	PUNCT
taxlaw-2813	609	1	116	116	NUM
taxlaw-2813	609	2	aliber	aliber	NOUN
taxlaw-2813	609	3	,	,	PUNCT
taxlaw-2813	609	4	supra	supra	PROPN
taxlaw-2813	609	5	note	note	PROPN
taxlaw-2813	609	6	8	8	NUM
taxlaw-2813	609	7	,	,	PUNCT
taxlaw-2813	609	8	at	at	ADP
taxlaw-2813	609	9	177	177	NUM
taxlaw-2813	609	10	.	.	PUNCT
taxlaw-2813	610	1	117	117	NUM
taxlaw-2813	610	2	internal	internal	ADJ
taxlaw-2813	610	3	revenue	revenue	NOUN
taxlaw-2813	610	4	service	service	NOUN
taxlaw-2813	610	5	,	,	PUNCT
taxlaw-2813	610	6	review	review	NOUN
taxlaw-2813	610	7	of	of	ADP
taxlaw-2813	610	8	service	service	NOUN
taxlaw-2813	610	9	programs	program	NOUN
taxlaw-2813	610	10	relating	relate	VERB
taxlaw-2813	610	11	to	to	ADP
taxlaw-2813	610	12	international	international	ADJ
taxlaw-2813	610	13	transactions	transaction	NOUN
taxlaw-2813	610	14	(	(	PUNCT
taxlaw-2813	610	15	aug	aug	PROPN
taxlaw-2813	610	16	.	.	PROPN
taxlaw-2813	610	17	25	25	NUM
taxlaw-2813	610	18	,	,	PUNCT
taxlaw-2813	610	19	1981	1981	NUM
taxlaw-2813	610	20	)	)	PUNCT
taxlaw-2813	610	21	,	,	PUNCT
taxlaw-2813	610	22	excerpted	excerpt	VERB
taxlaw-2813	610	23	and	and	CCONJ
taxlaw-2813	610	24	reprinted	reprint	VERB
taxlaw-2813	610	25	in	in	ADP
taxlaw-2813	610	26	improper	improper	ADJ
taxlaw-2813	610	27	use	use	NOUN
taxlaw-2813	610	28	of	of	ADP
taxlaw-2813	610	29	foreign	foreign	ADJ
taxlaw-2813	610	30	addresses	address	NOUN
taxlaw-2813	610	31	to	to	PART
taxlaw-2813	610	32	evade	evade	VERB
taxlaw-2813	610	33	u.s	u.s	PROPN
taxlaw-2813	610	34	.	.	PROPN
taxlaw-2813	610	35	taxes	taxis	NOUN
taxlaw-2813	610	36	:	:	PUNCT
taxlaw-2813	610	37	hearing	hear	VERB
taxlaw-2813	610	38	before	before	ADP
taxlaw-2813	610	39	a	a	DET
taxlaw-2813	610	40	subcomm	subcomm	NOUN
taxlaw-2813	610	41	.	.	PUNCT
taxlaw-2813	611	1	of	of	ADP
taxlaw-2813	611	2	the	the	DET
taxlaw-2813	611	3	h.	h.	PROPN
taxlaw-2813	611	4	comm	comm	NOUN
taxlaw-2813	611	5	.	.	PUNCT
taxlaw-2813	612	1	on	on	ADP
taxlaw-2813	612	2	gov’t	gov’t	NUM
taxlaw-2813	612	3	operations	operation	NOUN
taxlaw-2813	612	4	,	,	PUNCT
taxlaw-2813	612	5	97th	97th	NUM
taxlaw-2813	612	6	cong	cong	NOUN
taxlaw-2813	612	7	.	.	PUNCT
taxlaw-2813	613	1	53	53	NUM
taxlaw-2813	613	2	(	(	PUNCT
taxlaw-2813	613	3	1982	1982	NUM
taxlaw-2813	613	4	)	)	PUNCT
taxlaw-2813	613	5	.	.	PUNCT
taxlaw-2813	614	1	2012	2012	NUM
taxlaw-2813	614	2	]	]	PUNCT
taxlaw-2813	614	3	cartelizing	cartelize	VERB
taxlaw-2813	614	4	taxes	taxis	NOUN
taxlaw-2813	614	5	25	25	NUM
taxlaw-2813	614	6	while	while	SCONJ
taxlaw-2813	614	7	increasing	increase	VERB
taxlaw-2813	614	8	the	the	DET
taxlaw-2813	614	9	financial	financial	ADJ
taxlaw-2813	614	10	sophistication	sophistication	NOUN
taxlaw-2813	614	11	necessary	necessary	ADJ
taxlaw-2813	614	12	to	to	PART
taxlaw-2813	614	13	conduct	conduct	VERB
taxlaw-2813	614	14	it	it	PRON
taxlaw-2813	614	15	.	.	PUNCT
taxlaw-2813	615	1	although	although	SCONJ
taxlaw-2813	615	2	many	many	ADJ
taxlaw-2813	615	3	countries	country	NOUN
taxlaw-2813	615	4	initially	initially	ADV
taxlaw-2813	615	5	maintained	maintain	VERB
taxlaw-2813	615	6	their	their	PRON
taxlaw-2813	615	7	wartime	wartime	ADJ
taxlaw-2813	615	8	capital	capital	NOUN
taxlaw-2813	615	9	controls	control	NOUN
taxlaw-2813	615	10	after	after	ADP
taxlaw-2813	615	11	the	the	DET
taxlaw-2813	615	12	end	end	NOUN
taxlaw-2813	615	13	of	of	ADP
taxlaw-2813	615	14	world	world	PROPN
taxlaw-2813	615	15	war	war	PROPN
taxlaw-2813	615	16	ii	ii	PROPN
taxlaw-2813	615	17	,	,	PUNCT
taxlaw-2813	615	18	these	these	DET
taxlaw-2813	615	19	controls	control	NOUN
taxlaw-2813	615	20	were	be	AUX
taxlaw-2813	615	21	progressively	progressively	ADV
taxlaw-2813	615	22	relaxed	relax	VERB
taxlaw-2813	615	23	over	over	ADP
taxlaw-2813	615	24	the	the	DET
taxlaw-2813	615	25	next	next	ADJ
taxlaw-2813	615	26	thirty	thirty	NUM
taxlaw-2813	615	27	years	year	NOUN
taxlaw-2813	615	28	and	and	CCONJ
taxlaw-2813	615	29	had	have	AUX
taxlaw-2813	615	30	almost	almost	ADV
taxlaw-2813	615	31	completely	completely	ADV
taxlaw-2813	615	32	vanished	vanish	VERB
taxlaw-2813	615	33	among	among	ADP
taxlaw-2813	615	34	developed	develop	VERB
taxlaw-2813	615	35	economies	economy	NOUN
taxlaw-2813	615	36	by	by	ADP
taxlaw-2813	615	37	the	the	DET
taxlaw-2813	615	38	1980s.118	1980s.118	NUM
taxlaw-2813	615	39	the	the	DET
taxlaw-2813	615	40	sophistication	sophistication	NOUN
taxlaw-2813	615	41	necessary	necessary	ADJ
taxlaw-2813	615	42	to	to	PART
taxlaw-2813	615	43	operate	operate	VERB
taxlaw-2813	615	44	internationally	internationally	ADV
taxlaw-2813	615	45	increased	increase	VERB
taxlaw-2813	615	46	as	as	ADV
taxlaw-2813	615	47	well	well	ADV
taxlaw-2813	615	48	with	with	ADP
taxlaw-2813	615	49	the	the	DET
taxlaw-2813	615	50	collapse	collapse	NOUN
taxlaw-2813	615	51	of	of	ADP
taxlaw-2813	615	52	the	the	DET
taxlaw-2813	615	53	post	post	ADJ
taxlaw-2813	615	54	-	-	ADJ
taxlaw-2813	615	55	world	world	ADJ
taxlaw-2813	615	56	war	war	PROPN
taxlaw-2813	615	57	ii	ii	PROPN
taxlaw-2813	615	58	bretton	bretton	PROPN
taxlaw-2813	615	59	woods	woods	PROPN
taxlaw-2813	615	60	system	system	NOUN
taxlaw-2813	615	61	of	of	ADP
taxlaw-2813	615	62	fixed	fix	VERB
taxlaw-2813	615	63	exchange	exchange	NOUN
taxlaw-2813	615	64	rates	rate	NOUN
taxlaw-2813	615	65	,	,	PUNCT
taxlaw-2813	615	66	which	which	PRON
taxlaw-2813	615	67	produced	produce	VERB
taxlaw-2813	615	68	a	a	DET
taxlaw-2813	615	69	world	world	NOUN
taxlaw-2813	615	70	of	of	ADP
taxlaw-2813	615	71	largely	largely	ADV
taxlaw-2813	615	72	floating	float	VERB
taxlaw-2813	615	73	exchange	exchange	NOUN
taxlaw-2813	615	74	rates,119	rates,119	NOUN
taxlaw-2813	615	75	creating	create	VERB
taxlaw-2813	615	76	both	both	CCONJ
taxlaw-2813	615	77	risks	risk	NOUN
taxlaw-2813	615	78	and	and	CCONJ
taxlaw-2813	615	79	opportunities	opportunity	NOUN
taxlaw-2813	615	80	for	for	ADP
taxlaw-2813	615	81	businesses	business	NOUN
taxlaw-2813	615	82	operating	operate	VERB
taxlaw-2813	615	83	internationally	internationally	ADV
taxlaw-2813	615	84	.	.	PUNCT
taxlaw-2813	616	1	this	this	DET
taxlaw-2813	616	2	internationalization	internationalization	NOUN
taxlaw-2813	616	3	of	of	ADP
taxlaw-2813	616	4	capital	capital	NOUN
taxlaw-2813	616	5	markets	market	NOUN
taxlaw-2813	616	6	was	be	AUX
taxlaw-2813	616	7	no	no	DET
taxlaw-2813	616	8	accident	accident	NOUN
taxlaw-2813	616	9	.	.	PUNCT
taxlaw-2813	617	1	it	it	PRON
taxlaw-2813	617	2	partly	partly	ADV
taxlaw-2813	617	3	developed	develop	VERB
taxlaw-2813	617	4	as	as	ADP
taxlaw-2813	617	5	a	a	DET
taxlaw-2813	617	6	result	result	NOUN
taxlaw-2813	617	7	of	of	ADP
taxlaw-2813	617	8	policy	policy	NOUN
taxlaw-2813	617	9	choices	choice	NOUN
taxlaw-2813	617	10	led	lead	VERB
taxlaw-2813	617	11	largely	largely	ADV
taxlaw-2813	617	12	by	by	ADP
taxlaw-2813	617	13	the	the	DET
taxlaw-2813	617	14	developed	develop	VERB
taxlaw-2813	617	15	countries	country	NOUN
taxlaw-2813	617	16	and	and	CCONJ
taxlaw-2813	617	17	driven	drive	VERB
taxlaw-2813	617	18	by	by	ADP
taxlaw-2813	617	19	western	western	ADJ
taxlaw-2813	617	20	europeans	europeans	PROPN
taxlaw-2813	617	21	and	and	CCONJ
taxlaw-2813	617	22	u.s.-trained	u.s.-traine	VERB
taxlaw-2813	617	23	economists	economist	NOUN
taxlaw-2813	617	24	working	work	VERB
taxlaw-2813	617	25	at	at	ADP
taxlaw-2813	617	26	the	the	DET
taxlaw-2813	617	27	international	international	ADJ
taxlaw-2813	617	28	monetary	monetary	NOUN
taxlaw-2813	617	29	fund.120	fund.120	ADJ
taxlaw-2813	617	30	the	the	DET
taxlaw-2813	617	31	dismantling	dismantling	NOUN
taxlaw-2813	617	32	of	of	ADP
taxlaw-2813	617	33	capital	capital	NOUN
taxlaw-2813	617	34	controls	control	NOUN
taxlaw-2813	617	35	reflected	reflect	VERB
taxlaw-2813	617	36	a	a	DET
taxlaw-2813	617	37	strong	strong	ADJ
taxlaw-2813	617	38	commitment	commitment	NOUN
taxlaw-2813	617	39	by	by	ADP
taxlaw-2813	617	40	western	western	ADJ
taxlaw-2813	617	41	european	european	ADJ
taxlaw-2813	617	42	economies	economy	NOUN
taxlaw-2813	617	43	to	to	ADP
taxlaw-2813	617	44	a	a	DET
taxlaw-2813	617	45	global	global	ADJ
taxlaw-2813	617	46	financial	financial	ADJ
taxlaw-2813	617	47	system.121	system.121	NOUN
taxlaw-2813	617	48	but	but	CCONJ
taxlaw-2813	617	49	financial	financial	ADJ
taxlaw-2813	617	50	liberalization	liberalization	NOUN
taxlaw-2813	617	51	was	be	AUX
taxlaw-2813	617	52	also	also	ADV
taxlaw-2813	617	53	due	due	ADJ
taxlaw-2813	617	54	at	at	ADP
taxlaw-2813	617	55	least	least	ADJ
taxlaw-2813	617	56	in	in	ADP
taxlaw-2813	617	57	part	part	NOUN
taxlaw-2813	617	58	to	to	ADP
taxlaw-2813	617	59	the	the	DET
taxlaw-2813	617	60	unique	unique	ADJ
taxlaw-2813	617	61	dynamics	dynamic	NOUN
taxlaw-2813	617	62	of	of	ADP
taxlaw-2813	617	63	finance	finance	NOUN
taxlaw-2813	617	64	.	.	PUNCT
taxlaw-2813	618	1	unlike	unlike	ADP
taxlaw-2813	618	2	trade	trade	NOUN
taxlaw-2813	618	3	in	in	ADP
taxlaw-2813	618	4	physical	physical	ADJ
taxlaw-2813	618	5	goods	good	NOUN
taxlaw-2813	618	6	,	,	PUNCT
taxlaw-2813	618	7	where	where	SCONJ
taxlaw-2813	618	8	agreement	agreement	NOUN
taxlaw-2813	618	9	between	between	ADP
taxlaw-2813	618	10	both	both	DET
taxlaw-2813	618	11	parties	party	NOUN
taxlaw-2813	618	12	to	to	ADP
taxlaw-2813	618	13	liberalization	liberalization	NOUN
taxlaw-2813	618	14	is	be	AUX
taxlaw-2813	618	15	necessary	necessary	ADJ
taxlaw-2813	618	16	,	,	PUNCT
taxlaw-2813	618	17	financial	financial	ADJ
taxlaw-2813	618	18	liberalization	liberalization	NOUN
taxlaw-2813	618	19	can	can	AUX
taxlaw-2813	618	20	be	be	AUX
taxlaw-2813	618	21	driven	drive	VERB
taxlaw-2813	618	22	by	by	ADP
taxlaw-2813	618	23	unilateral	unilateral	ADJ
taxlaw-2813	618	24	efforts	effort	NOUN
taxlaw-2813	618	25	,	,	PUNCT
taxlaw-2813	618	26	and	and	CCONJ
taxlaw-2813	618	27	both	both	PRON
taxlaw-2813	618	28	britain	britain	PROPN
taxlaw-2813	618	29	and	and	CCONJ
taxlaw-2813	618	30	the	the	DET
taxlaw-2813	618	31	united	united	PROPN
taxlaw-2813	618	32	states	states	PROPN
taxlaw-2813	618	33	pushed	push	VERB
taxlaw-2813	618	34	forward	forward	ADV
taxlaw-2813	618	35	with	with	ADP
taxlaw-2813	618	36	liberalizing	liberalize	VERB
taxlaw-2813	618	37	finance	finance	NOUN
taxlaw-2813	618	38	in	in	ADP
taxlaw-2813	618	39	pursuit	pursuit	NOUN
taxlaw-2813	618	40	of	of	ADP
taxlaw-2813	618	41	gaining	gain	VERB
taxlaw-2813	618	42	market	market	NOUN
taxlaw-2813	618	43	share	share	NOUN
taxlaw-2813	618	44	in	in	ADP
taxlaw-2813	618	45	financial	financial	ADJ
taxlaw-2813	618	46	transactions	transaction	NOUN
taxlaw-2813	618	47	for	for	ADP
taxlaw-2813	618	48	london	london	PROPN
taxlaw-2813	618	49	and	and	CCONJ
taxlaw-2813	618	50	new	new	PROPN
taxlaw-2813	618	51	york	york	PROPN
taxlaw-2813	618	52	,	,	PUNCT
taxlaw-2813	618	53	respectively.122	respectively.122	NOUN
taxlaw-2813	618	54	thus	thus	ADV
taxlaw-2813	618	55	important	important	ADJ
taxlaw-2813	618	56	constituencies	constituency	NOUN
taxlaw-2813	618	57	in	in	ADP
taxlaw-2813	618	58	both	both	CCONJ
taxlaw-2813	618	59	britain	britain	PROPN
taxlaw-2813	618	60	and	and	CCONJ
taxlaw-2813	618	61	the	the	DET
taxlaw-2813	618	62	united	united	PROPN
taxlaw-2813	618	63	states	states	PROPN
taxlaw-2813	618	64	were	be	AUX
taxlaw-2813	618	65	able	able	ADJ
taxlaw-2813	618	66	to	to	PART
taxlaw-2813	618	67	mobilize	mobilize	VERB
taxlaw-2813	618	68	their	their	PRON
taxlaw-2813	618	69	governments	government	NOUN
taxlaw-2813	618	70	at	at	ADP
taxlaw-2813	618	71	appropriate	appropriate	ADJ
taxlaw-2813	618	72	times	time	NOUN
taxlaw-2813	618	73	to	to	PART
taxlaw-2813	618	74	take	take	VERB
taxlaw-2813	618	75	liberalizing	liberalize	VERB
taxlaw-2813	618	76	steps	step	NOUN
taxlaw-2813	618	77	that	that	PRON
taxlaw-2813	618	78	benefited	benefit	VERB
taxlaw-2813	618	79	their	their	PRON
taxlaw-2813	618	80	financial	financial	ADJ
taxlaw-2813	618	81	industries.123	industries.123	NOUN
taxlaw-2813	618	82	third	third	ADJ
taxlaw-2813	618	83	,	,	PUNCT
taxlaw-2813	618	84	the	the	DET
taxlaw-2813	618	85	rise	rise	NOUN
taxlaw-2813	618	86	of	of	ADP
taxlaw-2813	618	87	the	the	DET
taxlaw-2813	618	88	eurocurrency	eurocurrency	NOUN
taxlaw-2813	618	89	market	market	NOUN
taxlaw-2813	618	90	offered	offer	VERB
taxlaw-2813	618	91	businesses	business	NOUN
taxlaw-2813	618	92	opportunities	opportunity	NOUN
taxlaw-2813	618	93	to	to	PART
taxlaw-2813	618	94	obtain	obtain	VERB
taxlaw-2813	618	95	financing	financing	NOUN
taxlaw-2813	618	96	internationally	internationally	ADV
taxlaw-2813	618	97	at	at	ADP
taxlaw-2813	618	98	lower	low	ADJ
taxlaw-2813	618	99	costs	cost	NOUN
taxlaw-2813	618	100	than	than	ADP
taxlaw-2813	618	101	available	available	ADJ
taxlaw-2813	618	102	domestically	domestically	ADV
taxlaw-2813	618	103	.	.	PUNCT
taxlaw-2813	619	1	for	for	ADP
taxlaw-2813	619	2	example	example	NOUN
taxlaw-2813	619	3	,	,	PUNCT
taxlaw-2813	619	4	during	during	ADP
taxlaw-2813	619	5	the	the	DET
taxlaw-2813	619	6	late	late	ADJ
taxlaw-2813	619	7	1960s	1960	NOUN
taxlaw-2813	619	8	and	and	CCONJ
taxlaw-2813	619	9	early	early	ADJ
taxlaw-2813	619	10	1970s	1970	NOUN
taxlaw-2813	619	11	,	,	PUNCT
taxlaw-2813	619	12	the	the	DET
taxlaw-2813	619	13	cost	cost	NOUN
taxlaw-2813	619	14	of	of	ADP
taxlaw-2813	619	15	borrowing	borrowing	NOUN
taxlaw-2813	619	16	in	in	ADP
taxlaw-2813	619	17	the	the	DET
taxlaw-2813	619	18	eurodollar	eurodollar	PROPN
taxlaw-2813	619	19	market	market	NOUN
taxlaw-2813	619	20	(	(	PUNCT
taxlaw-2813	619	21	i.e.	i.e.	X
taxlaw-2813	619	22	,	,	PUNCT
taxlaw-2813	619	23	in	in	ADP
taxlaw-2813	619	24	dollars	dollar	NOUN
taxlaw-2813	619	25	outside	outside	ADP
taxlaw-2813	619	26	the	the	DET
taxlaw-2813	619	27	united	united	PROPN
taxlaw-2813	619	28	states	states	PROPN
taxlaw-2813	619	29	)	)	PUNCT
taxlaw-2813	619	30	was	be	AUX
taxlaw-2813	619	31	significantly	significantly	ADV
taxlaw-2813	619	32	lower	low	ADJ
taxlaw-2813	619	33	than	than	ADP
taxlaw-2813	619	34	borrowing	borrow	VERB
taxlaw-2813	619	35	in	in	ADP
taxlaw-2813	619	36	dollars	dollar	NOUN
taxlaw-2813	619	37	within	within	ADP
taxlaw-2813	619	38	the	the	DET
taxlaw-2813	619	39	united	united	PROPN
taxlaw-2813	619	40	states	states	PROPN
taxlaw-2813	619	41	.	.	PUNCT
taxlaw-2813	620	1	124	124	NUM
taxlaw-2813	620	2	as	as	ADP
taxlaw-2813	620	3	a	a	DET
taxlaw-2813	620	4	result	result	NOUN
taxlaw-2813	620	5	of	of	ADP
taxlaw-2813	620	6	federal	federal	ADJ
taxlaw-2813	620	7	government	government	NOUN
taxlaw-2813	620	8	policies	policy	NOUN
taxlaw-2813	620	9	118	118	NUM
taxlaw-2813	620	10	barry	barry	NOUN
taxlaw-2813	620	11	eichengreen	eichengreen	PROPN
taxlaw-2813	620	12	,	,	PUNCT
taxlaw-2813	620	13	globalizing	globalize	VERB
taxlaw-2813	620	14	capital	capital	NOUN
taxlaw-2813	620	15	:	:	PUNCT
taxlaw-2813	620	16	a	a	DET
taxlaw-2813	620	17	history	history	NOUN
taxlaw-2813	620	18	of	of	ADP
taxlaw-2813	620	19	the	the	DET
taxlaw-2813	620	20	international	international	ADJ
taxlaw-2813	620	21	monetary	monetary	ADJ
taxlaw-2813	620	22	system	system	NOUN
taxlaw-2813	620	23	1	1	NUM
taxlaw-2813	620	24	(	(	PUNCT
taxlaw-2813	620	25	2d	2d	NUM
taxlaw-2813	620	26	ed	ed	NOUN
taxlaw-2813	620	27	.	.	PROPN
taxlaw-2813	620	28	2008	2008	NUM
taxlaw-2813	620	29	)	)	PUNCT
taxlaw-2813	620	30	(	(	PUNCT
taxlaw-2813	620	31	“	"	PUNCT
taxlaw-2813	620	32	the	the	DET
taxlaw-2813	620	33	three	three	NUM
taxlaw-2813	620	34	decades	decade	NOUN
taxlaw-2813	620	35	following	follow	VERB
taxlaw-2813	620	36	world	world	PROPN
taxlaw-2813	620	37	war	war	PROPN
taxlaw-2813	620	38	ii	ii	PROPN
taxlaw-2813	620	39	were	be	AUX
taxlaw-2813	620	40	then	then	ADV
taxlaw-2813	620	41	marked	mark	VERB
taxlaw-2813	620	42	by	by	ADP
taxlaw-2813	620	43	the	the	DET
taxlaw-2813	620	44	progressive	progressive	ADJ
taxlaw-2813	620	45	relaxation	relaxation	NOUN
taxlaw-2813	620	46	of	of	ADP
taxlaw-2813	620	47	controls	control	NOUN
taxlaw-2813	620	48	and	and	CCONJ
taxlaw-2813	620	49	the	the	DET
taxlaw-2813	620	50	gradual	gradual	ADJ
taxlaw-2813	620	51	recovery	recovery	NOUN
taxlaw-2813	620	52	of	of	ADP
taxlaw-2813	620	53	international	international	ADJ
taxlaw-2813	620	54	capital	capital	NOUN
taxlaw-2813	620	55	flows	flow	VERB
taxlaw-2813	620	56	.	.	PUNCT
taxlaw-2813	621	1	the	the	DET
taxlaw-2813	621	2	fourth	fourth	ADJ
taxlaw-2813	621	3	quarter	quarter	NOUN
taxlaw-2813	621	4	of	of	ADP
taxlaw-2813	621	5	the	the	DET
taxlaw-2813	621	6	twentieth	twentieth	ADJ
taxlaw-2813	621	7	century	century	NOUN
taxlaw-2813	621	8	was	be	AUX
taxlaw-2813	621	9	again	again	ADV
taxlaw-2813	621	10	one	one	NUM
taxlaw-2813	621	11	of	of	ADP
taxlaw-2813	621	12	significant	significant	ADJ
taxlaw-2813	621	13	capital	capital	NOUN
taxlaw-2813	621	14	mobility	mobility	NOUN
taxlaw-2813	621	15	.	.	PUNCT
taxlaw-2813	622	1	and	and	CCONJ
taxlaw-2813	622	2	the	the	DET
taxlaw-2813	622	3	period	period	NOUN
taxlaw-2813	622	4	since	since	SCONJ
taxlaw-2813	622	5	the	the	DET
taxlaw-2813	622	6	turn	turn	NOUN
taxlaw-2813	622	7	of	of	ADP
taxlaw-2813	622	8	the	the	DET
taxlaw-2813	622	9	century	century	NOUN
taxlaw-2813	622	10	has	have	AUX
taxlaw-2813	622	11	been	be	AUX
taxlaw-2813	622	12	one	one	NUM
taxlaw-2813	622	13	of	of	ADP
taxlaw-2813	622	14	very	very	ADV
taxlaw-2813	622	15	high	high	ADJ
taxlaw-2813	622	16	capital	capital	NOUN
taxlaw-2813	622	17	mobility	mobility	NOUN
taxlaw-2813	622	18	—	—	PUNCT
taxlaw-2813	622	19	in	in	ADP
taxlaw-2813	622	20	some	some	DET
taxlaw-2813	622	21	sense	sense	NOUN
taxlaw-2813	622	22	even	even	ADV
taxlaw-2813	622	23	greater	great	ADJ
taxlaw-2813	622	24	than	than	ADP
taxlaw-2813	622	25	that	that	PRON
taxlaw-2813	622	26	which	which	PRON
taxlaw-2813	622	27	prevailed	prevail	VERB
taxlaw-2813	622	28	before	before	ADP
taxlaw-2813	622	29	1913	1913	NUM
taxlaw-2813	622	30	.	.	PUNCT
taxlaw-2813	622	31	”	"	PUNCT
taxlaw-2813	622	32	)	)	PUNCT
taxlaw-2813	622	33	;	;	PUNCT
taxlaw-2813	622	34	manuel	manuel	PROPN
taxlaw-2813	622	35	guitián	guitián	PROPN
taxlaw-2813	622	36	,	,	PUNCT
taxlaw-2813	622	37	capital	capital	NOUN
taxlaw-2813	622	38	account	account	NOUN
taxlaw-2813	622	39	liberalization	liberalization	NOUN
taxlaw-2813	622	40	:	:	PUNCT
taxlaw-2813	622	41	bringing	bring	VERB
taxlaw-2813	622	42	policy	policy	NOUN
taxlaw-2813	622	43	in	in	ADP
taxlaw-2813	622	44	line	line	NOUN
taxlaw-2813	622	45	with	with	ADP
taxlaw-2813	622	46	reality	reality	NOUN
taxlaw-2813	622	47	,	,	PUNCT
taxlaw-2813	622	48	in	in	ADP
taxlaw-2813	622	49	capital	capital	NOUN
taxlaw-2813	622	50	controls	control	NOUN
taxlaw-2813	622	51	,	,	PUNCT
taxlaw-2813	622	52	exchange	exchange	NOUN
taxlaw-2813	622	53	rates	rate	NOUN
taxlaw-2813	622	54	,	,	PUNCT
taxlaw-2813	622	55	and	and	CCONJ
taxlaw-2813	622	56	monetary	monetary	ADJ
taxlaw-2813	622	57	policy	policy	NOUN
taxlaw-2813	622	58	in	in	ADP
taxlaw-2813	622	59	the	the	DET
taxlaw-2813	622	60	world	world	NOUN
taxlaw-2813	622	61	economy	economy	NOUN
taxlaw-2813	622	62	71	71	NUM
taxlaw-2813	622	63	,	,	PUNCT
taxlaw-2813	622	64	74	74	NUM
taxlaw-2813	622	65	(	(	PUNCT
taxlaw-2813	622	66	sebastian	sebastian	PROPN
taxlaw-2813	622	67	edwards	edwards	PROPN
taxlaw-2813	622	68	ed	ed	PROPN
taxlaw-2813	622	69	.	.	PROPN
taxlaw-2813	622	70	,	,	PUNCT
taxlaw-2813	622	71	1997	1997	NUM
taxlaw-2813	622	72	)	)	PUNCT
taxlaw-2813	622	73	(	(	PUNCT
taxlaw-2813	622	74	“	"	PUNCT
taxlaw-2813	622	75	perhaps	perhaps	ADV
taxlaw-2813	622	76	the	the	DET
taxlaw-2813	622	77	most	most	ADV
taxlaw-2813	622	78	critical	critical	ADJ
taxlaw-2813	622	79	feature	feature	NOUN
taxlaw-2813	622	80	of	of	ADP
taxlaw-2813	622	81	the	the	DET
taxlaw-2813	622	82	recent	recent	ADJ
taxlaw-2813	622	83	evolution	evolution	NOUN
taxlaw-2813	622	84	of	of	ADP
taxlaw-2813	622	85	capital	capital	NOUN
taxlaw-2813	622	86	movements	movement	NOUN
taxlaw-2813	622	87	has	have	AUX
taxlaw-2813	622	88	been	be	AUX
taxlaw-2813	622	89	the	the	DET
taxlaw-2813	622	90	relaxation	relaxation	NOUN
taxlaw-2813	622	91	of	of	ADP
taxlaw-2813	622	92	capital	capital	NOUN
taxlaw-2813	622	93	controls	control	NOUN
taxlaw-2813	622	94	,	,	PUNCT
taxlaw-2813	622	95	the	the	DET
taxlaw-2813	622	96	bulk	bulk	NOUN
taxlaw-2813	622	97	of	of	ADP
taxlaw-2813	622	98	which	which	PRON
taxlaw-2813	622	99	took	take	VERB
taxlaw-2813	622	100	place	place	NOUN
taxlaw-2813	622	101	in	in	ADP
taxlaw-2813	622	102	the	the	DET
taxlaw-2813	622	103	context	context	NOUN
taxlaw-2813	622	104	of	of	ADP
taxlaw-2813	622	105	a	a	DET
taxlaw-2813	622	106	broad	broad	ADJ
taxlaw-2813	622	107	liberalization	liberalization	NOUN
taxlaw-2813	622	108	and	and	CCONJ
taxlaw-2813	622	109	deregulation	deregulation	NOUN
taxlaw-2813	622	110	of	of	ADP
taxlaw-2813	622	111	domestic	domestic	ADJ
taxlaw-2813	622	112	financial	financial	ADJ
taxlaw-2813	622	113	markets	market	NOUN
taxlaw-2813	622	114	in	in	ADP
taxlaw-2813	622	115	industrial	industrial	ADJ
taxlaw-2813	622	116	countries	country	NOUN
taxlaw-2813	622	117	.	.	PUNCT
taxlaw-2813	622	118	”	"	PUNCT
taxlaw-2813	622	119	)	)	PUNCT
taxlaw-2813	622	120	.	.	PUNCT
taxlaw-2813	623	1	119	119	NUM
taxlaw-2813	623	2	eichengreen	eichengreen	NOUN
taxlaw-2813	623	3	,	,	PUNCT
taxlaw-2813	623	4	supra	supra	PROPN
taxlaw-2813	623	5	note	note	PROPN
taxlaw-2813	623	6	118	118	NUM
taxlaw-2813	623	7	,	,	PUNCT
taxlaw-2813	623	8	at	at	ADP
taxlaw-2813	623	9	91–92	91–92	NUM
taxlaw-2813	623	10	(	(	PUNCT
taxlaw-2813	623	11	summarizing	summarize	VERB
taxlaw-2813	623	12	bretton	bretton	PROPN
taxlaw-2813	623	13	woods	wood	NOUN
taxlaw-2813	623	14	system	system	NOUN
taxlaw-2813	623	15	)	)	PUNCT
taxlaw-2813	623	16	;	;	PUNCT
taxlaw-2813	623	17	i	i	PRON
taxlaw-2813	623	18	d.	d.	PROPN
taxlaw-2813	623	19	at	at	ADP
taxlaw-2813	623	20	134–36	134–36	PROPN
taxlaw-2813	623	21	(	(	PUNCT
taxlaw-2813	623	22	describing	describe	VERB
taxlaw-2813	623	23	movement	movement	NOUN
taxlaw-2813	623	24	to	to	ADP
taxlaw-2813	623	25	floating	float	VERB
taxlaw-2813	623	26	exchange	exchange	NOUN
taxlaw-2813	623	27	rates	rate	NOUN
taxlaw-2813	623	28	)	)	PUNCT
taxlaw-2813	623	29	.	.	PUNCT
taxlaw-2813	624	1	120	120	NUM
taxlaw-2813	624	2	rawi	rawi	PROPN
taxlaw-2813	624	3	abdelal	abdelal	PROPN
taxlaw-2813	624	4	,	,	PUNCT
taxlaw-2813	624	5	capital	capital	NOUN
taxlaw-2813	624	6	rules	rule	NOUN
taxlaw-2813	624	7	:	:	PUNCT
taxlaw-2813	624	8	the	the	DET
taxlaw-2813	624	9	construction	construction	NOUN
taxlaw-2813	624	10	of	of	ADP
taxlaw-2813	624	11	global	global	ADJ
taxlaw-2813	624	12	finance	finance	NOUN
taxlaw-2813	624	13	3	3	NUM
taxlaw-2813	624	14	(	(	PUNCT
taxlaw-2813	624	15	2007	2007	NUM
taxlaw-2813	624	16	)	)	PUNCT
taxlaw-2813	624	17	(	(	PUNCT
taxlaw-2813	624	18	“	"	PUNCT
taxlaw-2813	624	19	european	european	ADJ
taxlaw-2813	624	20	policymakers	policymaker	NOUN
taxlaw-2813	624	21	conceived	conceive	VERB
taxlaw-2813	624	22	and	and	CCONJ
taxlaw-2813	624	23	promoted	promote	VERB
taxlaw-2813	624	24	the	the	DET
taxlaw-2813	624	25	liberal	liberal	ADJ
taxlaw-2813	624	26	rules	rule	NOUN
taxlaw-2813	624	27	that	that	PRON
taxlaw-2813	624	28	compose	compose	VERB
taxlaw-2813	624	29	the	the	DET
taxlaw-2813	624	30	international	international	ADJ
taxlaw-2813	624	31	financial	financial	ADJ
taxlaw-2813	624	32	architecture	architecture	NOUN
taxlaw-2813	624	33	.	.	PUNCT
taxlaw-2813	624	34	”	"	PUNCT
taxlaw-2813	624	35	)	)	PUNCT
taxlaw-2813	624	36	.	.	PUNCT
taxlaw-2813	625	1	abdelal	abdelal	PROPN
taxlaw-2813	625	2	sees	see	VERB
taxlaw-2813	625	3	the	the	DET
taxlaw-2813	625	4	role	role	NOUN
taxlaw-2813	625	5	of	of	ADP
taxlaw-2813	625	6	the	the	DET
taxlaw-2813	625	7	united	united	PROPN
taxlaw-2813	625	8	states	states	PROPN
taxlaw-2813	625	9	in	in	ADP
taxlaw-2813	625	10	liberalization	liberalization	NOUN
taxlaw-2813	625	11	as	as	ADP
taxlaw-2813	625	12	“	"	PUNCT
taxlaw-2813	625	13	ad	ad	X
taxlaw-2813	625	14	hoc	hoc	X
taxlaw-2813	625	15	”	"	PUNCT
taxlaw-2813	625	16	rather	rather	ADV
taxlaw-2813	625	17	than	than	ADP
taxlaw-2813	625	18	the	the	DET
taxlaw-2813	625	19	result	result	NOUN
taxlaw-2813	625	20	of	of	ADP
taxlaw-2813	625	21	a	a	DET
taxlaw-2813	625	22	uniform	uniform	ADJ
taxlaw-2813	625	23	policy	policy	NOUN
taxlaw-2813	625	24	,	,	PUNCT
taxlaw-2813	625	25	and	and	CCONJ
taxlaw-2813	625	26	he	he	PRON
taxlaw-2813	625	27	emphasizes	emphasize	VERB
taxlaw-2813	625	28	that	that	SCONJ
taxlaw-2813	625	29	the	the	DET
taxlaw-2813	625	30	eu	eu	PROPN
taxlaw-2813	625	31	and	and	CCONJ
taxlaw-2813	625	32	oecd	oecd	PROPN
taxlaw-2813	625	33	rules	rule	NOUN
taxlaw-2813	625	34	both	both	PRON
taxlaw-2813	625	35	developed	develop	VERB
taxlaw-2813	625	36	without	without	ADP
taxlaw-2813	625	37	significant	significant	ADJ
taxlaw-2813	625	38	u.s	u.s	PROPN
taxlaw-2813	625	39	.	.	PROPN
taxlaw-2813	625	40	influence	influence	NOUN
taxlaw-2813	625	41	.	.	PUNCT
taxlaw-2813	626	1	i	i	PRON
taxlaw-2813	626	2	d.	d.	PROPN
taxlaw-2813	626	3	121	121	NUM
taxlaw-2813	626	4	abdelal	abdelal	PROPN
taxlaw-2813	626	5	,	,	PUNCT
taxlaw-2813	626	6	supra	supra	PROPN
taxlaw-2813	626	7	note	note	NOUN
taxlaw-2813	626	8	120	120	NUM
taxlaw-2813	626	9	,	,	PUNCT
taxlaw-2813	626	10	at	at	ADP
taxlaw-2813	626	11	105	105	NUM
taxlaw-2813	626	12	(	(	PUNCT
taxlaw-2813	626	13	noting	note	VERB
taxlaw-2813	626	14	that	that	SCONJ
taxlaw-2813	626	15	by	by	ADP
taxlaw-2813	626	16	the	the	DET
taxlaw-2813	626	17	late	late	ADJ
taxlaw-2813	626	18	1980s	1980	NOUN
taxlaw-2813	626	19	“	"	PUNCT
taxlaw-2813	626	20	capital	capital	NOUN
taxlaw-2813	626	21	account	account	NOUN
taxlaw-2813	626	22	liberalization	liberalization	NOUN
taxlaw-2813	626	23	was	be	AUX
taxlaw-2813	626	24	becoming	become	VERB
taxlaw-2813	626	25	the	the	DET
taxlaw-2813	626	26	usual	usual	ADJ
taxlaw-2813	626	27	behavior	behavior	NOUN
taxlaw-2813	626	28	of	of	ADP
taxlaw-2813	626	29	oecd	oecd	PROPN
taxlaw-2813	626	30	members	member	NOUN
taxlaw-2813	626	31	,	,	PUNCT
taxlaw-2813	626	32	”	"	PUNCT
taxlaw-2813	626	33	and	and	CCONJ
taxlaw-2813	626	34	that	that	SCONJ
taxlaw-2813	626	35	this	this	PRON
taxlaw-2813	626	36	was	be	AUX
taxlaw-2813	626	37	driven	drive	VERB
taxlaw-2813	626	38	by	by	ADP
taxlaw-2813	626	39	europeans	european	NOUN
taxlaw-2813	626	40	)	)	PUNCT
taxlaw-2813	626	41	.	.	PUNCT
taxlaw-2813	627	1	122	122	NUM
taxlaw-2813	627	2	helleiner	helleiner	NOUN
taxlaw-2813	627	3	,	,	PUNCT
taxlaw-2813	627	4	supra	supra	PROPN
taxlaw-2813	627	5	note	note	NOUN
taxlaw-2813	627	6	41	41	NUM
taxlaw-2813	627	7	,	,	PUNCT
taxlaw-2813	627	8	at	at	ADP
taxlaw-2813	627	9	196	196	NUM
taxlaw-2813	627	10	(	(	PUNCT
taxlaw-2813	627	11	“	"	PUNCT
taxlaw-2813	627	12	[	[	X
taxlaw-2813	627	13	f]or	f]or	VERB
taxlaw-2813	627	14	an	an	DET
taxlaw-2813	627	15	open	open	ADJ
taxlaw-2813	627	16	financial	financial	ADJ
taxlaw-2813	627	17	order	order	NOUN
taxlaw-2813	627	18	to	to	PART
taxlaw-2813	627	19	emerge	emerge	VERB
taxlaw-2813	627	20	,	,	PUNCT
taxlaw-2813	627	21	it	it	PRON
taxlaw-2813	627	22	was	be	AUX
taxlaw-2813	627	23	not	not	PART
taxlaw-2813	627	24	necessary	necessary	ADJ
taxlaw-2813	627	25	for	for	SCONJ
taxlaw-2813	627	26	states	state	NOUN
taxlaw-2813	627	27	collectively	collectively	ADV
taxlaw-2813	627	28	to	to	PART
taxlaw-2813	627	29	obey	obey	VERB
taxlaw-2813	627	30	liberal	liberal	ADJ
taxlaw-2813	627	31	rules	rule	NOUN
taxlaw-2813	627	32	,	,	PUNCT
taxlaw-2813	627	33	as	as	SCONJ
taxlaw-2813	627	34	is	be	AUX
taxlaw-2813	627	35	assumed	assume	VERB
taxlaw-2813	627	36	to	to	PART
taxlaw-2813	627	37	be	be	AUX
taxlaw-2813	627	38	the	the	DET
taxlaw-2813	627	39	case	case	NOUN
taxlaw-2813	627	40	in	in	ADP
taxlaw-2813	627	41	the	the	DET
taxlaw-2813	627	42	trade	trade	NOUN
taxlaw-2813	627	43	sector	sector	NOUN
taxlaw-2813	627	44	.	.	PUNCT
taxlaw-2813	628	1	an	an	DET
taxlaw-2813	628	2	open	open	ADJ
taxlaw-2813	628	3	order	order	NOUN
taxlaw-2813	628	4	could	could	AUX
taxlaw-2813	628	5	be	be	AUX
taxlaw-2813	628	6	created	create	VERB
taxlaw-2813	628	7	if	if	SCONJ
taxlaw-2813	628	8	a	a	DET
taxlaw-2813	628	9	single	single	ADJ
taxlaw-2813	628	10	state	state	NOUN
taxlaw-2813	628	11	or	or	CCONJ
taxlaw-2813	628	12	group	group	NOUN
taxlaw-2813	628	13	of	of	ADP
taxlaw-2813	628	14	states	state	NOUN
taxlaw-2813	628	15	unilaterally	unilaterally	ADV
taxlaw-2813	628	16	provided	provide	VERB
taxlaw-2813	628	17	resourceful	resourceful	ADJ
taxlaw-2813	628	18	financial	financial	ADJ
taxlaw-2813	628	19	markets	market	NOUN
taxlaw-2813	628	20	operators	operator	NOUN
taxlaw-2813	628	21	with	with	ADP
taxlaw-2813	628	22	a	a	DET
taxlaw-2813	628	23	degree	degree	NOUN
taxlaw-2813	628	24	of	of	ADP
taxlaw-2813	628	25	freedom	freedom	NOUN
taxlaw-2813	628	26	.	.	PUNCT
taxlaw-2813	628	27	”	"	PUNCT
taxlaw-2813	628	28	)	)	PUNCT
taxlaw-2813	628	29	.	.	PUNCT
taxlaw-2813	629	1	123	123	NUM
taxlaw-2813	629	2	helleiner	helleiner	NOUN
taxlaw-2813	629	3	,	,	PUNCT
taxlaw-2813	629	4	supra	supra	PROPN
taxlaw-2813	629	5	note	note	NOUN
taxlaw-2813	629	6	41	41	NUM
taxlaw-2813	629	7	,	,	PUNCT
taxlaw-2813	629	8	at	at	ADP
taxlaw-2813	629	9	6	6	NUM
taxlaw-2813	629	10	,	,	PUNCT
taxlaw-2813	629	11	83	83	NUM
taxlaw-2813	629	12	.	.	PUNCT
taxlaw-2813	630	1	124	124	NUM
taxlaw-2813	630	2	see	see	VERB
taxlaw-2813	630	3	heather	heather	PROPN
taxlaw-2813	630	4	d.	d.	PROPN
taxlaw-2813	630	5	gibson	gibson	PROPN
taxlaw-2813	630	6	,	,	PUNCT
taxlaw-2813	630	7	the	the	DET
taxlaw-2813	630	8	eurocurrency	eurocurrency	NOUN
taxlaw-2813	630	9	markets	market	NOUN
taxlaw-2813	630	10	,	,	PUNCT
taxlaw-2813	630	11	domestic	domestic	ADJ
taxlaw-2813	630	12	financial	financial	ADJ
taxlaw-2813	630	13	policy	policy	NOUN
taxlaw-2813	630	14	,	,	PUNCT
taxlaw-2813	630	15	and	and	CCONJ
taxlaw-2813	630	16	international	international	ADJ
taxlaw-2813	630	17	financial	financial	ADJ
taxlaw-2813	630	18	instability	instability	NOUN
taxlaw-2813	630	19	10–14	10–14	NUM
taxlaw-2813	630	20	(	(	PUNCT
taxlaw-2813	630	21	1989	1989	NUM
taxlaw-2813	630	22	)	)	PUNCT
taxlaw-2813	630	23	(	(	PUNCT
taxlaw-2813	630	24	describing	describe	VERB
taxlaw-2813	630	25	the	the	DET
taxlaw-2813	630	26	growth	growth	NOUN
taxlaw-2813	630	27	of	of	ADP
taxlaw-2813	630	28	the	the	DET
taxlaw-2813	630	29	eurodollar	eurodollar	PROPN
taxlaw-2813	630	30	market	market	NOUN
taxlaw-2813	630	31	)	)	PUNCT
taxlaw-2813	630	32	;	;	PUNCT
taxlaw-2813	630	33	stopford	stopford	PROPN
taxlaw-2813	630	34	&	&	CCONJ
taxlaw-2813	630	35	turner	turner	PROPN
taxlaw-2813	630	36	,	,	PUNCT
taxlaw-2813	630	37	supra	supra	PROPN
taxlaw-2813	630	38	note	note	PROPN
taxlaw-2813	630	39	92	92	NUM
taxlaw-2813	630	40	,	,	PUNCT
taxlaw-2813	630	41	at	at	ADP
taxlaw-2813	630	42	34	34	NUM
taxlaw-2813	630	43	(	(	PUNCT
taxlaw-2813	630	44	“	"	PUNCT
taxlaw-2813	630	45	some	some	PRON
taxlaw-2813	630	46	of	of	ADP
taxlaw-2813	630	47	the	the	DET
taxlaw-2813	630	48	early	early	ADJ
taxlaw-2813	630	49	american	american	ADJ
taxlaw-2813	630	50	moves	move	NOUN
taxlaw-2813	630	51	to	to	ADP
taxlaw-2813	630	52	europe	europe	PROPN
taxlaw-2813	630	53	[	[	X
taxlaw-2813	630	54	by	by	ADP
taxlaw-2813	630	55	banks	bank	NOUN
taxlaw-2813	630	56	]	]	PUNCT
taxlaw-2813	630	57	were	be	AUX
taxlaw-2813	630	58	in	in	ADP
taxlaw-2813	630	59	response	response	NOUN
taxlaw-2813	630	60	to	to	PART
taxlaw-2813	630	61	restrictive	restrictive	VERB
taxlaw-2813	630	62	us	us	PROPN
taxlaw-2813	630	63	regulations	regulation	NOUN
taxlaw-2813	630	64	primarily	primarily	ADV
taxlaw-2813	630	65	aimed	aim	VERB
taxlaw-2813	630	66	at	at	ADP
taxlaw-2813	630	67	keeping	keep	VERB
taxlaw-2813	630	68	dollars	dollar	NOUN
taxlaw-2813	630	69	at	at	ADP
taxlaw-2813	630	70	home	home	NOUN
taxlaw-2813	630	71	.	.	PUNCT
taxlaw-2813	630	72	”	"	PUNCT
taxlaw-2813	630	73	)	)	PUNCT
taxlaw-2813	630	74	;	;	PUNCT
taxlaw-2813	631	1	dilip	dilip	PROPN
taxlaw-2813	631	2	k.	k.	PROPN
taxlaw-2813	631	3	ghosh	ghosh	PROPN
taxlaw-2813	631	4	,	,	PUNCT
taxlaw-2813	631	5	26	26	NUM
taxlaw-2813	631	6	columbia	columbia	PROPN
taxlaw-2813	631	7	journal	journal	PROPN
taxlaw-2813	631	8	of	of	ADP
taxlaw-2813	631	9	tax	tax	NOUN
taxlaw-2813	631	10	law	law	NOUN
taxlaw-2813	631	11	[	[	X
taxlaw-2813	631	12	vol.4:1	vol.4:1	AUX
taxlaw-2813	631	13	discouraging	discourage	VERB
taxlaw-2813	631	14	u.s	u.s	PROPN
taxlaw-2813	631	15	.	.	PROPN
taxlaw-2813	631	16	multinationals	multinational	NOUN
taxlaw-2813	631	17	from	from	ADP
taxlaw-2813	631	18	borrowing	borrow	VERB
taxlaw-2813	631	19	in	in	ADP
taxlaw-2813	631	20	the	the	DET
taxlaw-2813	631	21	united	united	PROPN
taxlaw-2813	631	22	states	states	PROPN
taxlaw-2813	631	23	to	to	PART
taxlaw-2813	631	24	fund	fund	VERB
taxlaw-2813	631	25	their	their	PRON
taxlaw-2813	631	26	international	international	ADJ
taxlaw-2813	631	27	operations	operation	NOUN
taxlaw-2813	631	28	,	,	PUNCT
taxlaw-2813	631	29	those	those	DET
taxlaw-2813	631	30	companies	company	NOUN
taxlaw-2813	631	31	began	begin	VERB
taxlaw-2813	631	32	to	to	PART
taxlaw-2813	631	33	borrow	borrow	VERB
taxlaw-2813	631	34	outside	outside	ADP
taxlaw-2813	631	35	the	the	DET
taxlaw-2813	631	36	united	united	PROPN
taxlaw-2813	631	37	states.125	states.125	PROPN
taxlaw-2813	631	38	as	as	SCONJ
taxlaw-2813	631	39	domestic	domestic	ADJ
taxlaw-2813	631	40	interest	interest	NOUN
taxlaw-2813	631	41	rates	rate	NOUN
taxlaw-2813	631	42	rose	rise	VERB
taxlaw-2813	631	43	during	during	ADP
taxlaw-2813	631	44	the	the	DET
taxlaw-2813	631	45	1960s	1960	NOUN
taxlaw-2813	631	46	and	and	CCONJ
taxlaw-2813	631	47	1970s	1970	NOUN
taxlaw-2813	631	48	,	,	PUNCT
taxlaw-2813	631	49	those	those	DET
taxlaw-2813	631	50	same	same	ADJ
taxlaw-2813	631	51	companies	company	NOUN
taxlaw-2813	631	52	made	make	VERB
taxlaw-2813	631	53	extensive	extensive	ADJ
taxlaw-2813	631	54	use	use	NOUN
taxlaw-2813	631	55	of	of	ADP
taxlaw-2813	631	56	eurodollar	eurodollar	PROPN
taxlaw-2813	631	57	financing	financing	NOUN
taxlaw-2813	631	58	through	through	ADP
taxlaw-2813	631	59	the	the	DET
taxlaw-2813	631	60	netherlands	netherlands	PROPN
taxlaw-2813	631	61	antilles	antille	NOUN
taxlaw-2813	631	62	,	,	PUNCT
taxlaw-2813	631	63	taking	take	VERB
taxlaw-2813	631	64	advantage	advantage	NOUN
taxlaw-2813	631	65	of	of	ADP
taxlaw-2813	631	66	a	a	DET
taxlaw-2813	631	67	quirk	quirk	NOUN
taxlaw-2813	631	68	in	in	ADP
taxlaw-2813	631	69	the	the	DET
taxlaw-2813	631	70	u.s.–netherlands	u.s.–netherlands	PROPN
taxlaw-2813	631	71	antilles	antille	NOUN
taxlaw-2813	631	72	tax	tax	NOUN
taxlaw-2813	631	73	treaty	treaty	NOUN
taxlaw-2813	631	74	that	that	PRON
taxlaw-2813	631	75	eliminated	eliminate	VERB
taxlaw-2813	631	76	the	the	DET
taxlaw-2813	631	77	u.s	u.s	PROPN
taxlaw-2813	631	78	.	.	PROPN
taxlaw-2813	631	79	withholding	withholding	NOUN
taxlaw-2813	631	80	tax	tax	NOUN
taxlaw-2813	631	81	on	on	ADP
taxlaw-2813	631	82	payments	payment	NOUN
taxlaw-2813	631	83	made	make	VERB
taxlaw-2813	631	84	to	to	ADP
taxlaw-2813	631	85	antilles	antille	NOUN
taxlaw-2813	631	86	entities.126	entities.126	PROPN
taxlaw-2813	631	87	at	at	ADP
taxlaw-2813	631	88	the	the	DET
taxlaw-2813	631	89	time	time	NOUN
taxlaw-2813	631	90	,	,	PUNCT
taxlaw-2813	631	91	the	the	DET
taxlaw-2813	631	92	irs	irs	PROPN
taxlaw-2813	631	93	acquiesced	acquiesce	VERB
taxlaw-2813	631	94	to	to	ADP
taxlaw-2813	631	95	and	and	CCONJ
taxlaw-2813	631	96	approved	approve	VERB
taxlaw-2813	631	97	of	of	ADP
taxlaw-2813	631	98	this	this	DET
taxlaw-2813	631	99	financing	financing	NOUN
taxlaw-2813	631	100	business	business	NOUN
taxlaw-2813	631	101	,	,	PUNCT
taxlaw-2813	631	102	although	although	SCONJ
taxlaw-2813	631	103	the	the	DET
taxlaw-2813	631	104	use	use	NOUN
taxlaw-2813	631	105	of	of	ADP
taxlaw-2813	631	106	conduit	conduit	NOUN
taxlaw-2813	631	107	entities	entity	NOUN
taxlaw-2813	631	108	in	in	ADP
taxlaw-2813	631	109	this	this	DET
taxlaw-2813	631	110	fashion	fashion	NOUN
taxlaw-2813	631	111	later	later	ADV
taxlaw-2813	631	112	became	became	AUX
taxlaw-2813	631	113	known	know	VERB
taxlaw-2813	631	114	as	as	ADP
taxlaw-2813	631	115	“	"	PUNCT
taxlaw-2813	631	116	treaty	treaty	NOUN
taxlaw-2813	631	117	abuse	abuse	NOUN
taxlaw-2813	631	118	.	.	PUNCT
taxlaw-2813	631	119	”127	”127	PART
taxlaw-2813	632	1	use	use	NOUN
taxlaw-2813	632	2	of	of	ADP
taxlaw-2813	632	3	international	international	ADJ
taxlaw-2813	632	4	business	business	NOUN
taxlaw-2813	632	5	structures	structure	NOUN
taxlaw-2813	632	6	to	to	PART
taxlaw-2813	632	7	reduce	reduce	VERB
taxlaw-2813	632	8	regulatory	regulatory	ADJ
taxlaw-2813	632	9	and	and	CCONJ
taxlaw-2813	632	10	tax	tax	NOUN
taxlaw-2813	632	11	costs	cost	NOUN
taxlaw-2813	632	12	expanded	expand	VERB
taxlaw-2813	632	13	as	as	SCONJ
taxlaw-2813	632	14	entrepreneurs	entrepreneur	NOUN
taxlaw-2813	632	15	in	in	ADP
taxlaw-2813	632	16	various	various	ADJ
taxlaw-2813	632	17	jurisdictions	jurisdiction	NOUN
taxlaw-2813	632	18	had	have	AUX
taxlaw-2813	632	19	learned	learn	VERB
taxlaw-2813	632	20	how	how	SCONJ
taxlaw-2813	632	21	to	to	PART
taxlaw-2813	632	22	lower	lower	VERB
taxlaw-2813	632	23	their	their	PRON
taxlaw-2813	632	24	costs	cost	NOUN
taxlaw-2813	632	25	through	through	ADP
taxlaw-2813	632	26	a	a	DET
taxlaw-2813	632	27	wide	wide	ADJ
taxlaw-2813	632	28	variety	variety	NOUN
taxlaw-2813	632	29	of	of	ADP
taxlaw-2813	632	30	international	international	ADJ
taxlaw-2813	632	31	business	business	NOUN
taxlaw-2813	632	32	structures	structure	NOUN
taxlaw-2813	632	33	.	.	PUNCT
taxlaw-2813	633	1	for	for	ADP
taxlaw-2813	633	2	example	example	NOUN
taxlaw-2813	633	3	the	the	DET
taxlaw-2813	633	4	roosevelt	roosevelt	PROPN
taxlaw-2813	633	5	administration	administration	PROPN
taxlaw-2813	633	6	’s	’	VERB
taxlaw-2813	633	7	acquiesced	acquiesce	VERB
taxlaw-2813	633	8	to	to	ADP
taxlaw-2813	633	9	the	the	DET
taxlaw-2813	633	10	rise	rise	NOUN
taxlaw-2813	633	11	of	of	ADP
taxlaw-2813	633	12	flags	flag	NOUN
taxlaw-2813	633	13	of	of	ADP
taxlaw-2813	633	14	convenience	convenience	NOUN
taxlaw-2813	633	15	as	as	ADP
taxlaw-2813	633	16	a	a	DET
taxlaw-2813	633	17	means	means	NOUN
taxlaw-2813	633	18	of	of	ADP
taxlaw-2813	633	19	allowing	allow	VERB
taxlaw-2813	633	20	war	war	NOUN
taxlaw-2813	633	21	supplies	supply	NOUN
taxlaw-2813	633	22	to	to	PART
taxlaw-2813	633	23	be	be	AUX
taxlaw-2813	633	24	shipped	ship	VERB
taxlaw-2813	633	25	to	to	ADP
taxlaw-2813	633	26	britain	britain	PROPN
taxlaw-2813	633	27	prior	prior	ADV
taxlaw-2813	633	28	to	to	ADP
taxlaw-2813	633	29	u.s	u.s	PROPN
taxlaw-2813	633	30	.	.	PROPN
taxlaw-2813	633	31	entry	entry	NOUN
taxlaw-2813	633	32	into	into	ADP
taxlaw-2813	633	33	world	world	PROPN
taxlaw-2813	633	34	war	war	PROPN
taxlaw-2813	633	35	ii	ii	PROPN
taxlaw-2813	633	36	to	to	PART
taxlaw-2813	633	37	evade	evade	VERB
taxlaw-2813	633	38	america	america	PROPN
taxlaw-2813	633	39	’s	’s	PART
taxlaw-2813	633	40	pre	pre	ADJ
taxlaw-2813	633	41	-	-	ADJ
taxlaw-2813	633	42	war	war	ADJ
taxlaw-2813	633	43	neutrality	neutrality	NOUN
taxlaw-2813	633	44	legislation	legislation	NOUN
taxlaw-2813	633	45	’s	’s	PART
taxlaw-2813	633	46	prohibitions	prohibition	NOUN
taxlaw-2813	633	47	on	on	ADP
taxlaw-2813	633	48	u.s.-flagged	u.s.-flagged	ADJ
taxlaw-2813	633	49	ships	ship	NOUN
taxlaw-2813	633	50	’	'	PUNCT
taxlaw-2813	633	51	sailing	sailing	NOUN
taxlaw-2813	633	52	to	to	ADP
taxlaw-2813	633	53	belligerents	belligerent	NOUN
taxlaw-2813	633	54	.	.	PUNCT
taxlaw-2813	634	1	this	this	PRON
taxlaw-2813	634	2	changed	change	VERB
taxlaw-2813	634	3	the	the	DET
taxlaw-2813	634	4	face	face	NOUN
taxlaw-2813	634	5	of	of	ADP
taxlaw-2813	634	6	shipping	shipping	NOUN
taxlaw-2813	634	7	after	after	ADP
taxlaw-2813	634	8	the	the	DET
taxlaw-2813	634	9	war	war	NOUN
taxlaw-2813	634	10	as	as	ADP
taxlaw-2813	634	11	liberian	liberian	ADJ
taxlaw-2813	634	12	and	and	CCONJ
taxlaw-2813	634	13	panamanian	panamanian	ADJ
taxlaw-2813	634	14	flagged	flagged	ADJ
taxlaw-2813	634	15	ships	ship	NOUN
taxlaw-2813	634	16	appeared	appear	VERB
taxlaw-2813	634	17	in	in	ADP
taxlaw-2813	634	18	greater	great	ADJ
taxlaw-2813	634	19	numbers.128	numbers.128	ADJ
taxlaw-2813	634	20	shipping	shipping	NOUN
taxlaw-2813	634	21	firms	firm	NOUN
taxlaw-2813	634	22	and	and	CCONJ
taxlaw-2813	634	23	their	their	PRON
taxlaw-2813	634	24	customers	customer	NOUN
taxlaw-2813	634	25	learned	learn	VERB
taxlaw-2813	634	26	both	both	CCONJ
taxlaw-2813	634	27	the	the	DET
taxlaw-2813	634	28	scope	scope	NOUN
taxlaw-2813	634	29	of	of	ADP
taxlaw-2813	634	30	the	the	DET
taxlaw-2813	634	31	benefits	benefit	NOUN
taxlaw-2813	634	32	and	and	CCONJ
taxlaw-2813	634	33	the	the	DET
taxlaw-2813	634	34	practical	practical	ADJ
taxlaw-2813	634	35	methods	method	NOUN
taxlaw-2813	634	36	of	of	ADP
taxlaw-2813	634	37	international	international	ADJ
taxlaw-2813	634	38	arbitrage	arbitrage	NOUN
taxlaw-2813	634	39	from	from	ADP
taxlaw-2813	634	40	this	this	DET
taxlaw-2813	634	41	experience	experience	NOUN
taxlaw-2813	634	42	.	.	PUNCT
taxlaw-2813	635	1	as	as	SCONJ
taxlaw-2813	635	2	we	we	PRON
taxlaw-2813	635	3	noted	note	VERB
taxlaw-2813	635	4	earlier	early	ADV
taxlaw-2813	635	5	,	,	PUNCT
taxlaw-2813	635	6	a	a	DET
taxlaw-2813	635	7	dutch	dutch	PROPN
taxlaw-2813	635	8	entrepreneur	entrepreneur	NOUN
taxlaw-2813	635	9	’s	’s	PART
taxlaw-2813	635	10	realization	realization	NOUN
taxlaw-2813	635	11	that	that	SCONJ
taxlaw-2813	635	12	the	the	DET
taxlaw-2813	635	13	u.s	u.s	PROPN
taxlaw-2813	635	14	.	.	PROPN
taxlaw-2813	635	15	–	–	PUNCT
taxlaw-2813	635	16	netherlands	netherlands	PROPN
taxlaw-2813	635	17	tax	tax	PROPN
taxlaw-2813	635	18	treaty	treaty	NOUN
taxlaw-2813	635	19	’s	’s	PART
taxlaw-2813	635	20	extension	extension	NOUN
taxlaw-2813	635	21	to	to	ADP
taxlaw-2813	635	22	dutch	dutch	ADJ
taxlaw-2813	635	23	caribbean	caribbean	ADJ
taxlaw-2813	635	24	possessions	possession	NOUN
taxlaw-2813	635	25	allowed	allow	VERB
taxlaw-2813	635	26	u.s	u.s	PROPN
taxlaw-2813	635	27	.	.	PROPN
taxlaw-2813	635	28	companies	company	NOUN
taxlaw-2813	635	29	to	to	PART
taxlaw-2813	635	30	access	access	VERB
taxlaw-2813	635	31	the	the	DET
taxlaw-2813	635	32	eurodollar	eurodollar	PROPN
taxlaw-2813	635	33	market	market	NOUN
taxlaw-2813	635	34	without	without	ADP
taxlaw-2813	635	35	the	the	DET
taxlaw-2813	635	36	costs	cost	NOUN
taxlaw-2813	635	37	of	of	ADP
taxlaw-2813	635	38	the	the	DET
taxlaw-2813	635	39	u.s	u.s	PROPN
taxlaw-2813	635	40	.	.	PROPN
taxlaw-2813	635	41	withholding	withholding	NOUN
taxlaw-2813	635	42	tax	tax	NOUN
taxlaw-2813	635	43	produced	produce	VERB
taxlaw-2813	635	44	a	a	DET
taxlaw-2813	635	45	multi	multi	ADJ
taxlaw-2813	635	46	-	-	ADJ
taxlaw-2813	635	47	million	million	NUM
taxlaw-2813	635	48	dollar	dollar	NOUN
taxlaw-2813	635	49	business	business	NOUN
taxlaw-2813	635	50	on	on	ADP
taxlaw-2813	635	51	the	the	DET
taxlaw-2813	635	52	island	island	NOUN
taxlaw-2813	635	53	of	of	ADP
taxlaw-2813	635	54	curaçao	curaçao	PROPN
taxlaw-2813	635	55	in	in	ADP
taxlaw-2813	635	56	the	the	DET
taxlaw-2813	635	57	1960s.129	1960s.129	PROPN
taxlaw-2813	635	58	the	the	DET
taxlaw-2813	635	59	eurocurrency	eurocurrency	NOUN
taxlaw-2813	635	60	markets	market	NOUN
taxlaw-2813	635	61	themselves	themselves	PRON
taxlaw-2813	635	62	led	lead	VERB
taxlaw-2813	635	63	american	american	ADJ
taxlaw-2813	635	64	banks	bank	NOUN
taxlaw-2813	635	65	to	to	PART
taxlaw-2813	635	66	open	open	VERB
taxlaw-2813	635	67	european	european	PROPN
taxlaw-2813	635	68	branches.130	branches.130	PROPN
taxlaw-2813	635	69	the	the	DET
taxlaw-2813	635	70	demands	demand	NOUN
taxlaw-2813	635	71	of	of	ADP
taxlaw-2813	635	72	the	the	DET
taxlaw-2813	635	73	oil	oil	NOUN
taxlaw-2813	635	74	and	and	CCONJ
taxlaw-2813	635	75	entrepôt	entrepôt	ADJ
taxlaw-2813	635	76	businesses	business	NOUN
taxlaw-2813	635	77	,	,	PUNCT
taxlaw-2813	635	78	in	in	ADP
taxlaw-2813	635	79	kuwait	kuwait	PROPN
taxlaw-2813	635	80	and	and	CCONJ
taxlaw-2813	635	81	hong	hong	PROPN
taxlaw-2813	635	82	kong	kong	PROPN
taxlaw-2813	635	83	respectively	respectively	ADV
taxlaw-2813	635	84	,	,	PUNCT
taxlaw-2813	635	85	resulted	result	VERB
taxlaw-2813	635	86	in	in	ADP
taxlaw-2813	635	87	their	their	PRON
taxlaw-2813	635	88	exemption	exemption	NOUN
taxlaw-2813	635	89	from	from	ADP
taxlaw-2813	635	90	british	british	ADJ
taxlaw-2813	635	91	currency	currency	NOUN
taxlaw-2813	635	92	controls	control	NOUN
taxlaw-2813	635	93	for	for	ADP
taxlaw-2813	635	94	a	a	DET
taxlaw-2813	635	95	time	time	NOUN
taxlaw-2813	635	96	and	and	CCONJ
taxlaw-2813	635	97	created	create	VERB
taxlaw-2813	635	98	opportunities	opportunity	NOUN
taxlaw-2813	635	99	for	for	ADP
taxlaw-2813	635	100	currency	currency	NOUN
taxlaw-2813	635	101	transactions	transaction	NOUN
taxlaw-2813	635	102	unavailable	unavailable	ADJ
taxlaw-2813	635	103	within	within	ADP
taxlaw-2813	635	104	the	the	DET
taxlaw-2813	635	105	sterling	sterling	NOUN
taxlaw-2813	635	106	area.131	area.131	NUM
taxlaw-2813	635	107	offshore	offshore	ADJ
taxlaw-2813	635	108	markets	market	NOUN
taxlaw-2813	635	109	and	and	CCONJ
taxlaw-2813	635	110	capital	capital	NOUN
taxlaw-2813	635	111	flows	flow	VERB
taxlaw-2813	635	112	:	:	PUNCT
taxlaw-2813	635	113	a	a	DET
taxlaw-2813	635	114	theoretical	theoretical	ADJ
taxlaw-2813	635	115	analysis	analysis	NOUN
taxlaw-2813	635	116	,	,	PUNCT
taxlaw-2813	635	117	in	in	ADP
taxlaw-2813	635	118	the	the	DET
taxlaw-2813	635	119	global	global	ADJ
taxlaw-2813	635	120	structure	structure	NOUN
taxlaw-2813	635	121	of	of	ADP
taxlaw-2813	635	122	financial	financial	ADJ
taxlaw-2813	635	123	markets	market	NOUN
taxlaw-2813	635	124	:	:	PUNCT
taxlaw-2813	635	125	an	an	DET
taxlaw-2813	635	126	overview	overview	NOUN
taxlaw-2813	635	127	,	,	PUNCT
taxlaw-2813	635	128	supra	supra	PROPN
taxlaw-2813	635	129	note	note	NOUN
taxlaw-2813	635	130	8	8	NUM
taxlaw-2813	635	131	,	,	PUNCT
taxlaw-2813	635	132	at	at	ADP
taxlaw-2813	635	133	422	422	NUM
taxlaw-2813	635	134	(	(	PUNCT
taxlaw-2813	635	135	“	"	PUNCT
taxlaw-2813	635	136	entrepôt	entrepôt	ADJ
taxlaw-2813	635	137	centers	center	NOUN
taxlaw-2813	635	138	and	and	CCONJ
taxlaw-2813	635	139	eurocurrency	eurocurrency	NOUN
taxlaw-2813	635	140	came	come	VERB
taxlaw-2813	635	141	into	into	ADP
taxlaw-2813	635	142	existence	existence	NOUN
taxlaw-2813	635	143	to	to	PART
taxlaw-2813	635	144	satisfy	satisfy	VERB
taxlaw-2813	635	145	the	the	DET
taxlaw-2813	635	146	regulation	regulation	NOUN
taxlaw-2813	635	147	-	-	PUNCT
taxlaw-2813	635	148	choked	choke	VERB
taxlaw-2813	635	149	investors	investor	NOUN
taxlaw-2813	635	150	,	,	PUNCT
taxlaw-2813	635	151	transnational	transnational	ADJ
taxlaw-2813	635	152	enterprises	enterprise	NOUN
taxlaw-2813	635	153	,	,	PUNCT
taxlaw-2813	635	154	and	and	CCONJ
taxlaw-2813	635	155	communist	communist	ADJ
taxlaw-2813	635	156	countries	country	NOUN
taxlaw-2813	635	157	such	such	ADJ
taxlaw-2813	635	158	as	as	ADP
taxlaw-2813	635	159	the	the	DET
taxlaw-2813	635	160	soviet	soviet	PROPN
taxlaw-2813	635	161	union	union	PROPN
taxlaw-2813	635	162	and	and	CCONJ
taxlaw-2813	635	163	its	its	PRON
taxlaw-2813	635	164	satellite	satellite	NOUN
taxlaw-2813	635	165	countries	country	NOUN
taxlaw-2813	635	166	which	which	PRON
taxlaw-2813	635	167	wanted	want	VERB
taxlaw-2813	635	168	to	to	PART
taxlaw-2813	635	169	keep	keep	VERB
taxlaw-2813	635	170	dollars	dollar	NOUN
taxlaw-2813	635	171	but	but	CCONJ
taxlaw-2813	635	172	not	not	PART
taxlaw-2813	635	173	under	under	ADP
taxlaw-2813	635	174	the	the	DET
taxlaw-2813	635	175	jurisdiction	jurisdiction	NOUN
taxlaw-2813	635	176	of	of	ADP
taxlaw-2813	635	177	the	the	DET
taxlaw-2813	635	178	united	united	PROPN
taxlaw-2813	635	179	states	states	PROPN
taxlaw-2813	635	180	.	.	PUNCT
taxlaw-2813	635	181	”	"	PUNCT
taxlaw-2813	635	182	)	)	PUNCT
taxlaw-2813	635	183	.	.	PUNCT
taxlaw-2813	636	1	this	this	PRON
taxlaw-2813	636	2	was	be	AUX
taxlaw-2813	636	3	broadly	broadly	ADV
taxlaw-2813	636	4	true	true	ADJ
taxlaw-2813	636	5	of	of	ADP
taxlaw-2813	636	6	currencies	currency	NOUN
taxlaw-2813	636	7	,	,	PUNCT
taxlaw-2813	636	8	such	such	ADJ
taxlaw-2813	636	9	that	that	SCONJ
taxlaw-2813	636	10	the	the	DET
taxlaw-2813	636	11	eurocurrency	eurocurrency	NOUN
taxlaw-2813	636	12	market	market	NOUN
taxlaw-2813	636	13	included	include	VERB
taxlaw-2813	636	14	trading	trading	NOUN
taxlaw-2813	636	15	in	in	ADP
taxlaw-2813	636	16	more	more	ADJ
taxlaw-2813	636	17	than	than	ADP
taxlaw-2813	636	18	dollars	dollar	NOUN
taxlaw-2813	636	19	.	.	PUNCT
taxlaw-2813	637	1	i	i	PRON
taxlaw-2813	637	2	d.	d.	PROPN
taxlaw-2813	637	3	125	125	NUM
taxlaw-2813	637	4	gibson	gibson	PROPN
taxlaw-2813	637	5	,	,	PUNCT
taxlaw-2813	637	6	supra	supra	PROPN
taxlaw-2813	637	7	note	note	PROPN
taxlaw-2813	637	8	124	124	NUM
taxlaw-2813	637	9	,	,	PUNCT
taxlaw-2813	637	10	at	at	ADP
taxlaw-2813	637	11	10–14	10–14	NUM
taxlaw-2813	637	12	.	.	PUNCT
taxlaw-2813	638	1	126	126	NUM
taxlaw-2813	638	2	see	see	VERB
taxlaw-2813	638	3	boise	boise	PROPN
taxlaw-2813	638	4	&	&	CCONJ
taxlaw-2813	638	5	morriss	morriss	PROPN
taxlaw-2813	638	6	,	,	PUNCT
taxlaw-2813	638	7	supra	supra	PROPN
taxlaw-2813	638	8	note	note	PROPN
taxlaw-2813	638	9	40	40	NUM
taxlaw-2813	638	10	,	,	PUNCT
taxlaw-2813	638	11	at	at	ADP
taxlaw-2813	638	12	406–10	406–10	NOUN
taxlaw-2813	638	13	.	.	PUNCT
taxlaw-2813	639	1	127	127	NUM
taxlaw-2813	639	2	see	see	VERB
taxlaw-2813	639	3	richard	richard	PROPN
taxlaw-2813	639	4	l.	l.	PROPN
taxlaw-2813	639	5	reinhold	reinhold	PROPN
taxlaw-2813	639	6	,	,	PUNCT
taxlaw-2813	639	7	what	what	PRON
taxlaw-2813	639	8	is	be	AUX
taxlaw-2813	639	9	tax	tax	NOUN
taxlaw-2813	639	10	treaty	treaty	NOUN
taxlaw-2813	639	11	abuse	abuse	NOUN
taxlaw-2813	639	12	(	(	PUNCT
taxlaw-2813	639	13	is	be	AUX
taxlaw-2813	639	14	treaty	treaty	NOUN
taxlaw-2813	639	15	shopping	shop	VERB
taxlaw-2813	639	16	an	an	DET
taxlaw-2813	639	17	outdated	outdated	ADJ
taxlaw-2813	639	18	concept	concept	NOUN
taxlaw-2813	639	19	)	)	PUNCT
taxlaw-2813	639	20	?	?	PUNCT
taxlaw-2813	640	1	53	53	NUM
taxlaw-2813	640	2	tax	tax	NOUN
taxlaw-2813	640	3	law	law	NOUN
taxlaw-2813	640	4	.	.	PUNCT
taxlaw-2813	641	1	663	663	NUM
taxlaw-2813	641	2	(	(	PUNCT
taxlaw-2813	641	3	2000	2000	NUM
taxlaw-2813	641	4	)	)	PUNCT
taxlaw-2813	641	5	(	(	PUNCT
taxlaw-2813	641	6	discussing	discuss	VERB
taxlaw-2813	641	7	development	development	NOUN
taxlaw-2813	641	8	of	of	ADP
taxlaw-2813	641	9	concept	concept	NOUN
taxlaw-2813	641	10	)	)	PUNCT
taxlaw-2813	641	11	.	.	PUNCT
taxlaw-2813	642	1	128	128	NUM
taxlaw-2813	642	2	see	see	VERB
taxlaw-2813	642	3	boleslaw	boleslaw	NOUN
taxlaw-2813	642	4	adam	adam	PROPN
taxlaw-2813	642	5	boczek	boczek	PROPN
taxlaw-2813	642	6	,	,	PUNCT
taxlaw-2813	642	7	flags	flag	NOUN
taxlaw-2813	642	8	of	of	ADP
taxlaw-2813	642	9	convenience	convenience	NOUN
taxlaw-2813	642	10	:	:	PUNCT
taxlaw-2813	642	11	an	an	DET
taxlaw-2813	642	12	international	international	ADJ
taxlaw-2813	642	13	legal	legal	ADJ
taxlaw-2813	642	14	study	study	NOUN
taxlaw-2813	642	15	(	(	PUNCT
taxlaw-2813	642	16	1962	1962	NUM
taxlaw-2813	642	17	)	)	PUNCT
taxlaw-2813	642	18	;	;	PUNCT
taxlaw-2813	642	19	rodney	rodney	PROPN
taxlaw-2813	642	20	p.	p.	PROPN
taxlaw-2813	642	21	carlisle	carlisle	PROPN
taxlaw-2813	642	22	,	,	PUNCT
taxlaw-2813	642	23	sovereignty	sovereignty	NOUN
taxlaw-2813	642	24	for	for	ADP
taxlaw-2813	642	25	sale	sale	NOUN
taxlaw-2813	642	26	:	:	PUNCT
taxlaw-2813	642	27	the	the	DET
taxlaw-2813	642	28	origins	origin	NOUN
taxlaw-2813	642	29	and	and	CCONJ
taxlaw-2813	642	30	evolution	evolution	NOUN
taxlaw-2813	642	31	of	of	ADP
taxlaw-2813	642	32	the	the	DET
taxlaw-2813	642	33	panamanian	panamanian	ADJ
taxlaw-2813	642	34	and	and	CCONJ
taxlaw-2813	642	35	liberian	liberian	ADJ
taxlaw-2813	642	36	flags	flag	NOUN
taxlaw-2813	642	37	of	of	ADP
taxlaw-2813	642	38	convenience	convenience	NOUN
taxlaw-2813	642	39	(	(	PUNCT
taxlaw-2813	642	40	1981	1981	NUM
taxlaw-2813	642	41	)	)	PUNCT
taxlaw-2813	642	42	.	.	PUNCT
taxlaw-2813	643	1	129	129	NUM
taxlaw-2813	643	2	boise	boise	PROPN
taxlaw-2813	643	3	&	&	CCONJ
taxlaw-2813	643	4	morriss	morriss	PROPN
taxlaw-2813	643	5	,	,	PUNCT
taxlaw-2813	643	6	supra	supra	PROPN
taxlaw-2813	643	7	note	note	PROPN
taxlaw-2813	643	8	40	40	NUM
taxlaw-2813	643	9	,	,	PUNCT
taxlaw-2813	643	10	at	at	ADP
taxlaw-2813	643	11	406–10	406–10	NUM
taxlaw-2813	643	12	.	.	PUNCT
taxlaw-2813	643	13	130	130	NUM
taxlaw-2813	643	14	aliber	aliber	NOUN
taxlaw-2813	643	15	,	,	PUNCT
taxlaw-2813	643	16	supra	supra	PROPN
taxlaw-2813	643	17	note	note	PROPN
taxlaw-2813	643	18	8	8	NUM
taxlaw-2813	643	19	,	,	PUNCT
taxlaw-2813	643	20	at	at	ADP
taxlaw-2813	643	21	175–76	175–76	NOUN
taxlaw-2813	643	22	(	(	PUNCT
taxlaw-2813	643	23	“	"	PUNCT
taxlaw-2813	643	24	participation	participation	NOUN
taxlaw-2813	643	25	in	in	ADP
taxlaw-2813	643	26	the	the	DET
taxlaw-2813	643	27	eurodollar	eurodollar	PROPN
taxlaw-2813	643	28	market	market	NOUN
taxlaw-2813	643	29	is	be	AUX
taxlaw-2813	643	30	the	the	DET
taxlaw-2813	643	31	primary	primary	ADJ
taxlaw-2813	643	32	activity	activity	NOUN
taxlaw-2813	643	33	of	of	ADP
taxlaw-2813	643	34	most	most	ADJ
taxlaw-2813	643	35	of	of	ADP
taxlaw-2813	643	36	the	the	DET
taxlaw-2813	643	37	fifty	fifty	NUM
taxlaw-2813	643	38	branches	branch	NOUN
taxlaw-2813	643	39	of	of	ADP
taxlaw-2813	643	40	u.s	u.s	PROPN
taxlaw-2813	643	41	.	.	PROPN
taxlaw-2813	643	42	banks	bank	NOUN
taxlaw-2813	643	43	in	in	ADP
taxlaw-2813	643	44	london	london	PROPN
taxlaw-2813	643	45	.	.	PUNCT
taxlaw-2813	644	1	in	in	ADP
taxlaw-2813	644	2	the	the	DET
taxlaw-2813	644	3	absence	absence	NOUN
taxlaw-2813	644	4	of	of	ADP
taxlaw-2813	644	5	the	the	DET
taxlaw-2813	644	6	ability	ability	NOUN
taxlaw-2813	644	7	to	to	PART
taxlaw-2813	644	8	sell	sell	VERB
taxlaw-2813	644	9	dollar	dollar	NOUN
taxlaw-2813	644	10	deposits	deposit	NOUN
taxlaw-2813	644	11	in	in	ADP
taxlaw-2813	644	12	london	london	PROPN
taxlaw-2813	644	13	,	,	PUNCT
taxlaw-2813	644	14	most	most	ADJ
taxlaw-2813	644	15	of	of	ADP
taxlaw-2813	644	16	these	these	DET
taxlaw-2813	644	17	banks	bank	NOUN
taxlaw-2813	644	18	would	would	AUX
taxlaw-2813	644	19	not	not	PART
taxlaw-2813	644	20	have	have	AUX
taxlaw-2813	644	21	established	establish	VERB
taxlaw-2813	644	22	london	london	PROPN
taxlaw-2813	644	23	branches	branch	NOUN
taxlaw-2813	644	24	.	.	PUNCT
taxlaw-2813	645	1	similarly	similarly	ADV
taxlaw-2813	645	2	,	,	PUNCT
taxlaw-2813	645	3	participation	participation	NOUN
taxlaw-2813	645	4	in	in	ADP
taxlaw-2813	645	5	the	the	DET
taxlaw-2813	645	6	eurodollar	eurodollar	PROPN
taxlaw-2813	645	7	market	market	NOUN
taxlaw-2813	645	8	is	be	AUX
taxlaw-2813	645	9	the	the	DET
taxlaw-2813	645	10	primary	primary	ADJ
taxlaw-2813	645	11	activity	activity	NOUN
taxlaw-2813	645	12	of	of	ADP
taxlaw-2813	645	13	the	the	DET
taxlaw-2813	645	14	german	german	ADJ
taxlaw-2813	645	15	banks	bank	NOUN
taxlaw-2813	645	16	in	in	ADP
taxlaw-2813	645	17	luxembourg	luxembourg	PROPN
taxlaw-2813	645	18	.	.	PUNCT
taxlaw-2813	645	19	”	"	PUNCT
taxlaw-2813	645	20	)	)	PUNCT
taxlaw-2813	645	21	.	.	PUNCT
taxlaw-2813	646	1	131	131	NUM
taxlaw-2813	646	2	catherine	catherine	PROPN
taxlaw-2813	646	3	r.	r.	PROPN
taxlaw-2813	646	4	schenk	schenk	PROPN
taxlaw-2813	646	5	,	,	PUNCT
taxlaw-2813	646	6	britain	britain	PROPN
taxlaw-2813	646	7	and	and	CCONJ
taxlaw-2813	646	8	the	the	DET
taxlaw-2813	646	9	sterling	sterling	NOUN
taxlaw-2813	646	10	area	area	NOUN
taxlaw-2813	646	11	:	:	PUNCT
taxlaw-2813	646	12	from	from	ADP
taxlaw-2813	646	13	devaluation	devaluation	NOUN
taxlaw-2813	646	14	to	to	ADP
taxlaw-2813	646	15	convertibility	convertibility	NOUN
taxlaw-2813	646	16	in	in	ADP
taxlaw-2813	646	17	the	the	DET
taxlaw-2813	646	18	1950s	1950s	NUM
taxlaw-2813	646	19	10	10	NUM
taxlaw-2813	646	20	(	(	PUNCT
taxlaw-2813	646	21	1994	1994	NUM
taxlaw-2813	646	22	)	)	PUNCT
taxlaw-2813	646	23	(	(	PUNCT
taxlaw-2813	646	24	“	"	PUNCT
taxlaw-2813	646	25	due	due	ADP
taxlaw-2813	646	26	to	to	ADP
taxlaw-2813	646	27	hong	hong	PROPN
taxlaw-2813	646	28	kong	kong	PROPN
taxlaw-2813	646	29	’s	’s	PART
taxlaw-2813	646	30	entrepôt	entrepôt	PROPN
taxlaw-2813	646	31	trade	trade	PROPN
taxlaw-2813	646	32	and	and	CCONJ
taxlaw-2813	646	33	kuwait	kuwait	PROPN
taxlaw-2813	646	34	’s	’s	PART
taxlaw-2813	646	35	oil	oil	NOUN
taxlaw-2813	646	36	production	production	NOUN
taxlaw-2813	646	37	,	,	PUNCT
taxlaw-2813	646	38	these	these	DET
taxlaw-2813	646	39	two	two	NUM
taxlaw-2813	646	40	members	member	NOUN
taxlaw-2813	646	41	of	of	ADP
taxlaw-2813	646	42	the	the	DET
taxlaw-2813	646	43	sterling	sterling	NOUN
taxlaw-2813	646	44	area	area	NOUN
taxlaw-2813	646	45	operated	operate	VERB
taxlaw-2813	646	46	free	free	ADJ
taxlaw-2813	646	47	markets	market	NOUN
taxlaw-2813	646	48	in	in	ADP
taxlaw-2813	646	49	sterling	sterling	NOUN
taxlaw-2813	646	50	against	against	ADP
taxlaw-2813	646	51	dollars	dollar	NOUN
taxlaw-2813	646	52	which	which	PRON
taxlaw-2813	646	53	were	be	AUX
taxlaw-2813	646	54	tolerated	tolerate	VERB
taxlaw-2813	646	55	by	by	ADP
taxlaw-2813	646	56	the	the	DET
taxlaw-2813	646	57	british	british	ADJ
taxlaw-2813	646	58	authorities	authority	NOUN
taxlaw-2813	646	59	.	.	PUNCT
taxlaw-2813	646	60	”	"	PUNCT
taxlaw-2813	646	61	)	)	PUNCT
taxlaw-2813	646	62	.	.	PUNCT
taxlaw-2813	647	1	this	this	DET
taxlaw-2813	647	2	practice	practice	NOUN
taxlaw-2813	647	3	was	be	AUX
taxlaw-2813	647	4	ended	end	VERB
taxlaw-2813	647	5	in	in	ADP
taxlaw-2813	647	6	1957	1957	NUM
taxlaw-2813	647	7	.	.	PUNCT
taxlaw-2813	648	1	i	i	PRON
taxlaw-2813	648	2	d.	d.	PROPN
taxlaw-2813	648	3	see	see	VERB
taxlaw-2813	648	4	also	also	ADV
taxlaw-2813	648	5	catherine	catherine	PROPN
taxlaw-2813	648	6	r.	r.	PROPN
taxlaw-2813	648	7	schenk	schenk	PROPN
taxlaw-2813	648	8	,	,	PUNCT
taxlaw-2813	648	9	the	the	DET
taxlaw-2813	648	10	rise	rise	NOUN
taxlaw-2813	648	11	of	of	ADP
taxlaw-2813	648	12	hong	hong	PROPN
taxlaw-2813	648	13	kong	kong	PROPN
taxlaw-2813	648	14	and	and	CCONJ
taxlaw-2813	648	15	tokyo	tokyo	PROPN
taxlaw-2813	648	16	as	as	ADP
taxlaw-2813	648	17	international	international	ADJ
taxlaw-2813	648	18	financial	financial	ADJ
taxlaw-2813	648	19	centres	centre	NOUN
taxlaw-2813	648	20	after	after	ADP
taxlaw-2813	648	21	1950	1950	NUM
taxlaw-2813	648	22	,	,	PUNCT
taxlaw-2813	648	23	in	in	ADP
taxlaw-2813	648	24	centres	centre	NOUN
taxlaw-2813	648	25	and	and	CCONJ
taxlaw-2813	648	26	peripheries	periphery	NOUN
taxlaw-2813	648	27	in	in	ADP
taxlaw-2813	648	28	banking	banking	NOUN
taxlaw-2813	648	29	:	:	PUNCT
taxlaw-2813	648	30	the	the	DET
taxlaw-2813	648	31	historical	historical	ADJ
taxlaw-2813	648	32	development	development	NOUN
taxlaw-2813	648	33	of	of	ADP
taxlaw-2813	648	34	financial	financial	ADJ
taxlaw-2813	648	35	markets	market	NOUN
taxlaw-2813	648	36	81	81	NUM
taxlaw-2813	648	37	,	,	PUNCT
taxlaw-2813	648	38	86	86	NUM
taxlaw-2813	648	39	(	(	PUNCT
taxlaw-2813	648	40	philip	philip	PROPN
taxlaw-2813	648	41	l.	l.	PROPN
taxlaw-2813	648	42	cottrell	cottrell	PROPN
taxlaw-2813	648	43	,	,	PUNCT
taxlaw-2813	648	44	et	et	PROPN
taxlaw-2813	648	45	al	al	PROPN
taxlaw-2813	648	46	.	.	PUNCT
taxlaw-2813	648	47	eds	eds	PROPN
taxlaw-2813	648	48	.	.	PROPN
taxlaw-2813	648	49	,	,	PUNCT
taxlaw-2813	648	50	2007	2007	NUM
taxlaw-2813	648	51	)	)	PUNCT
taxlaw-2813	648	52	(	(	PUNCT
taxlaw-2813	648	53	“	"	PUNCT
taxlaw-2813	648	54	in	in	ADP
taxlaw-2813	648	55	the	the	DET
taxlaw-2813	648	56	post	post	ADJ
taxlaw-2813	648	57	-	-	ADJ
taxlaw-2813	648	58	war	war	ADJ
taxlaw-2813	648	59	period	period	NOUN
taxlaw-2813	648	60	,	,	PUNCT
taxlaw-2813	648	61	the	the	DET
taxlaw-2813	648	62	importance	importance	NOUN
taxlaw-2813	648	63	of	of	ADP
taxlaw-2813	648	64	hong	hong	PROPN
taxlaw-2813	648	65	kong	kong	PROPN
taxlaw-2813	648	66	as	as	ADP
taxlaw-2813	648	67	an	an	DET
taxlaw-2813	648	68	international	international	ADJ
taxlaw-2813	648	69	banking	banking	NOUN
taxlaw-2813	648	70	centre	centre	NOUN
taxlaw-2813	648	71	shifted	shift	VERB
taxlaw-2813	648	72	to	to	ADP
taxlaw-2813	648	73	a	a	DET
taxlaw-2813	648	74	new	new	ADJ
taxlaw-2813	648	75	level	level	NOUN
taxlaw-2813	648	76	.	.	PUNCT
taxlaw-2813	649	1	the	the	DET
taxlaw-2813	649	2	absence	absence	NOUN
taxlaw-2813	649	3	of	of	ADP
taxlaw-2813	649	4	exchange	exchange	NOUN
taxlaw-2813	649	5	control	control	NOUN
taxlaw-2813	649	6	in	in	ADP
taxlaw-2813	649	7	the	the	DET
taxlaw-2813	649	8	colony	colony	NOUN
taxlaw-2813	649	9	contrasted	contrast	VERB
taxlaw-2813	649	10	with	with	ADP
taxlaw-2813	649	11	a	a	DET
taxlaw-2813	649	12	global	global	ADJ
taxlaw-2813	649	13	environment	environment	NOUN
taxlaw-2813	649	14	of	of	ADP
taxlaw-2813	649	15	tight	tight	ADJ
taxlaw-2813	649	16	controls	control	NOUN
taxlaw-2813	649	17	on	on	ADP
taxlaw-2813	649	18	capital	capital	NOUN
taxlaw-2813	649	19	-	-	PUNCT
taxlaw-2813	649	20	account	account	NOUN
taxlaw-2813	649	21	convertibility	convertibility	NOUN
taxlaw-2813	649	22	and	and	CCONJ
taxlaw-2813	649	23	fixed	fix	VERB
taxlaw-2813	649	24	exchange	exchange	NOUN
taxlaw-2813	649	25	rates	rate	NOUN
taxlaw-2813	649	26	.	.	PUNCT
taxlaw-2813	649	27	.	.	PUNCT
taxlaw-2813	649	28	.	.	PUNCT
taxlaw-2813	650	1	[	[	X
taxlaw-2813	650	2	t]he	t]he	ADJ
taxlaw-2813	650	3	‘	'	PUNCT
taxlaw-2813	650	4	window	window	NOUN
taxlaw-2813	650	5	’	'	PUNCT
taxlaw-2813	650	6	of	of	ADP
taxlaw-2813	650	7	opportunity	opportunity	NOUN
taxlaw-2813	650	8	that	that	SCONJ
taxlaw-2813	650	9	hong	hong	PROPN
taxlaw-2813	650	10	kong	kong	PROPN
taxlaw-2813	650	11	http://en.wikipedia.org/wiki/%c3%94	http://en.wikipedia.org/wiki/%c3%94	PROPN
taxlaw-2813	650	12	2012	2012	NUM
taxlaw-2813	650	13	]	]	PUNCT
taxlaw-2813	650	14	cartelizing	cartelize	VERB
taxlaw-2813	650	15	taxes	taxis	NOUN
taxlaw-2813	650	16	27	27	NUM
taxlaw-2813	650	17	as	as	SCONJ
taxlaw-2813	650	18	entrepreneurs	entrepreneur	NOUN
taxlaw-2813	650	19	learned	learn	VERB
taxlaw-2813	650	20	the	the	DET
taxlaw-2813	650	21	advantages	advantage	NOUN
taxlaw-2813	650	22	of	of	ADP
taxlaw-2813	650	23	innovating	innovate	VERB
taxlaw-2813	650	24	business	business	NOUN
taxlaw-2813	650	25	structures	structure	NOUN
taxlaw-2813	650	26	,	,	PUNCT
taxlaw-2813	650	27	those	those	DET
taxlaw-2813	650	28	structures	structure	NOUN
taxlaw-2813	650	29	grew	grow	VERB
taxlaw-2813	650	30	increasingly	increasingly	ADV
taxlaw-2813	650	31	complex	complex	ADJ
taxlaw-2813	650	32	.	.	PUNCT
taxlaw-2813	651	1	for	for	ADP
taxlaw-2813	651	2	example	example	NOUN
taxlaw-2813	651	3	,	,	PUNCT
taxlaw-2813	651	4	by	by	ADP
taxlaw-2813	651	5	the	the	DET
taxlaw-2813	651	6	early	early	ADJ
taxlaw-2813	651	7	1960s	1960	NOUN
taxlaw-2813	651	8	the	the	DET
taxlaw-2813	651	9	anglo	anglo	ADJ
taxlaw-2813	651	10	-	-	PUNCT
taxlaw-2813	651	11	dutch	dutch	ADJ
taxlaw-2813	651	12	multinational	multinational	ADJ
taxlaw-2813	651	13	royal	royal	PROPN
taxlaw-2813	651	14	dutch	dutch	PROPN
taxlaw-2813	651	15	/	/	SYM
taxlaw-2813	651	16	shell	shell	NOUN
taxlaw-2813	651	17	had	have	VERB
taxlaw-2813	651	18	500	500	NUM
taxlaw-2813	651	19	entities	entity	NOUN
taxlaw-2813	651	20	operating	operate	VERB
taxlaw-2813	651	21	in	in	ADP
taxlaw-2813	651	22	more	more	ADJ
taxlaw-2813	651	23	than	than	ADP
taxlaw-2813	651	24	ninety	ninety	NUM
taxlaw-2813	651	25	jurisdictions.132	jurisdictions.132	NOUN
taxlaw-2813	651	26	even	even	ADV
taxlaw-2813	651	27	more	more	ADV
taxlaw-2813	651	28	than	than	ADP
taxlaw-2813	651	29	any	any	DET
taxlaw-2813	651	30	specific	specific	ADJ
taxlaw-2813	651	31	arbitrage	arbitrage	NOUN
taxlaw-2813	651	32	strategy	strategy	NOUN
taxlaw-2813	651	33	,	,	PUNCT
taxlaw-2813	651	34	the	the	DET
taxlaw-2813	651	35	development	development	NOUN
taxlaw-2813	651	36	of	of	ADP
taxlaw-2813	651	37	london	london	PROPN
taxlaw-2813	651	38	and	and	CCONJ
taxlaw-2813	651	39	new	new	PROPN
taxlaw-2813	651	40	york	york	PROPN
taxlaw-2813	651	41	as	as	ADP
taxlaw-2813	651	42	rival	rival	ADJ
taxlaw-2813	651	43	financial	financial	ADJ
taxlaw-2813	651	44	centers	center	NOUN
taxlaw-2813	651	45	after	after	SCONJ
taxlaw-2813	651	46	world	world	PROPN
taxlaw-2813	651	47	war	war	PROPN
taxlaw-2813	651	48	ii	ii	PROPN
taxlaw-2813	651	49	drove	drive	VERB
taxlaw-2813	651	50	down	down	ADP
taxlaw-2813	651	51	the	the	DET
taxlaw-2813	651	52	cost	cost	NOUN
taxlaw-2813	651	53	of	of	ADP
taxlaw-2813	651	54	international	international	ADJ
taxlaw-2813	651	55	business	business	NOUN
taxlaw-2813	651	56	structures	structure	NOUN
taxlaw-2813	651	57	.	.	PUNCT
taxlaw-2813	652	1	133	133	NUM
taxlaw-2813	652	2	banks	bank	NOUN
taxlaw-2813	652	3	,	,	PUNCT
taxlaw-2813	652	4	lawyers	lawyer	NOUN
taxlaw-2813	652	5	,	,	PUNCT
taxlaw-2813	652	6	accountants	accountant	NOUN
taxlaw-2813	652	7	,	,	PUNCT
taxlaw-2813	652	8	and	and	CCONJ
taxlaw-2813	652	9	other	other	ADJ
taxlaw-2813	652	10	professionals	professional	NOUN
taxlaw-2813	652	11	in	in	ADP
taxlaw-2813	652	12	both	both	DET
taxlaw-2813	652	13	cities	city	NOUN
taxlaw-2813	652	14	aggressively	aggressively	ADV
taxlaw-2813	652	15	competed	compete	VERB
taxlaw-2813	652	16	for	for	ADP
taxlaw-2813	652	17	business	business	NOUN
taxlaw-2813	652	18	both	both	CCONJ
taxlaw-2813	652	19	by	by	ADP
taxlaw-2813	652	20	pushing	push	VERB
taxlaw-2813	652	21	their	their	PRON
taxlaw-2813	652	22	national	national	ADJ
taxlaw-2813	652	23	governments	government	NOUN
taxlaw-2813	652	24	to	to	PART
taxlaw-2813	652	25	lower	lower	VERB
taxlaw-2813	652	26	regulatory	regulatory	ADJ
taxlaw-2813	652	27	costs	cost	NOUN
taxlaw-2813	652	28	and	and	CCONJ
taxlaw-2813	652	29	through	through	ADP
taxlaw-2813	652	30	innovation.134	innovation.134	PROPN
taxlaw-2813	652	31	during	during	ADP
taxlaw-2813	652	32	this	this	DET
taxlaw-2813	652	33	period	period	NOUN
taxlaw-2813	652	34	the	the	DET
taxlaw-2813	652	35	oecd	oecd	PROPN
taxlaw-2813	652	36	largely	largely	ADV
taxlaw-2813	652	37	played	play	VERB
taxlaw-2813	652	38	the	the	DET
taxlaw-2813	652	39	role	role	NOUN
taxlaw-2813	652	40	of	of	ADP
taxlaw-2813	652	41	a	a	DET
taxlaw-2813	652	42	pool	pool	NOUN
taxlaw-2813	652	43	of	of	ADP
taxlaw-2813	652	44	technicians	technician	NOUN
taxlaw-2813	652	45	able	able	ADJ
taxlaw-2813	652	46	to	to	PART
taxlaw-2813	652	47	provide	provide	VERB
taxlaw-2813	652	48	the	the	DET
taxlaw-2813	652	49	expertise	expertise	NOUN
taxlaw-2813	652	50	and	and	CCONJ
taxlaw-2813	652	51	the	the	DET
taxlaw-2813	652	52	contacts	contact	NOUN
taxlaw-2813	652	53	to	to	PART
taxlaw-2813	652	54	help	help	VERB
taxlaw-2813	652	55	countries	country	NOUN
taxlaw-2813	652	56	agree	agree	VERB
taxlaw-2813	652	57	on	on	ADP
taxlaw-2813	652	58	the	the	DET
taxlaw-2813	652	59	rules	rule	NOUN
taxlaw-2813	652	60	for	for	ADP
taxlaw-2813	652	61	taxation	taxation	NOUN
taxlaw-2813	652	62	of	of	ADP
taxlaw-2813	652	63	activities	activity	NOUN
taxlaw-2813	652	64	that	that	PRON
taxlaw-2813	652	65	crossed	cross	VERB
taxlaw-2813	652	66	borders	border	NOUN
taxlaw-2813	652	67	.	.	PUNCT
taxlaw-2813	653	1	through	through	ADP
taxlaw-2813	653	2	the	the	DET
taxlaw-2813	653	3	1970s	1970	NOUN
taxlaw-2813	653	4	,	,	PUNCT
taxlaw-2813	653	5	the	the	DET
taxlaw-2813	653	6	oecd	oecd	PROPN
taxlaw-2813	653	7	model	model	PROPN
taxlaw-2813	653	8	convention	convention	PROPN
taxlaw-2813	653	9	served	serve	VERB
taxlaw-2813	653	10	(	(	PUNCT
taxlaw-2813	653	11	and	and	CCONJ
taxlaw-2813	653	12	continues	continue	VERB
taxlaw-2813	653	13	to	to	PART
taxlaw-2813	653	14	serve	serve	VERB
taxlaw-2813	653	15	today	today	NOUN
taxlaw-2813	653	16	)	)	PUNCT
taxlaw-2813	653	17	as	as	ADP
taxlaw-2813	653	18	a	a	DET
taxlaw-2813	653	19	framework	framework	NOUN
taxlaw-2813	653	20	on	on	ADP
taxlaw-2813	653	21	which	which	PRON
taxlaw-2813	653	22	countries	country	NOUN
taxlaw-2813	653	23	could	could	AUX
taxlaw-2813	653	24	base	base	VERB
taxlaw-2813	653	25	bilateral	bilateral	ADJ
taxlaw-2813	653	26	treaties	treaty	NOUN
taxlaw-2813	653	27	.	.	PUNCT
taxlaw-2813	654	1	although	although	SCONJ
taxlaw-2813	654	2	the	the	DET
taxlaw-2813	654	3	oecd	oecd	PROPN
taxlaw-2813	654	4	sought	seek	VERB
taxlaw-2813	654	5	agreement	agreement	NOUN
taxlaw-2813	654	6	on	on	ADP
taxlaw-2813	654	7	the	the	DET
taxlaw-2813	654	8	convention	convention	NOUN
taxlaw-2813	654	9	from	from	ADP
taxlaw-2813	654	10	government	government	NOUN
taxlaw-2813	654	11	representatives	representative	NOUN
taxlaw-2813	654	12	rather	rather	ADV
taxlaw-2813	654	13	than	than	ADP
taxlaw-2813	654	14	just	just	ADV
taxlaw-2813	654	15	technical	technical	ADJ
taxlaw-2813	654	16	experts	expert	NOUN
taxlaw-2813	654	17	,	,	PUNCT
taxlaw-2813	654	18	the	the	DET
taxlaw-2813	654	19	model	model	NOUN
taxlaw-2813	654	20	convention	convention	NOUN
taxlaw-2813	654	21	itself	itself	PRON
taxlaw-2813	654	22	was	be	AUX
taxlaw-2813	654	23	not	not	PART
taxlaw-2813	654	24	a	a	DET
taxlaw-2813	654	25	policy	policy	NOUN
taxlaw-2813	654	26	product	product	NOUN
taxlaw-2813	654	27	but	but	CCONJ
taxlaw-2813	654	28	a	a	DET
taxlaw-2813	654	29	framework	framework	NOUN
taxlaw-2813	654	30	within	within	ADP
taxlaw-2813	654	31	which	which	PRON
taxlaw-2813	654	32	participating	participate	VERB
taxlaw-2813	654	33	countries	country	NOUN
taxlaw-2813	654	34	would	would	AUX
taxlaw-2813	654	35	settle	settle	VERB
taxlaw-2813	654	36	politically	politically	ADV
taxlaw-2813	654	37	the	the	DET
taxlaw-2813	654	38	substantive	substantive	ADJ
taxlaw-2813	654	39	issues	issue	NOUN
taxlaw-2813	654	40	necessary	necessary	ADJ
taxlaw-2813	654	41	to	to	PART
taxlaw-2813	654	42	complete	complete	VERB
taxlaw-2813	654	43	a	a	DET
taxlaw-2813	654	44	tax	tax	NOUN
taxlaw-2813	654	45	treaty	treaty	NOUN
taxlaw-2813	654	46	.	.	PUNCT
taxlaw-2813	655	1	this	this	DET
taxlaw-2813	655	2	approach	approach	NOUN
taxlaw-2813	655	3	left	leave	VERB
taxlaw-2813	655	4	to	to	ADP
taxlaw-2813	655	5	the	the	DET
taxlaw-2813	655	6	individual	individual	ADJ
taxlaw-2813	655	7	treaty	treaty	NOUN
taxlaw-2813	655	8	talks	talk	VERB
taxlaw-2813	655	9	the	the	DET
taxlaw-2813	655	10	crucial	crucial	ADJ
taxlaw-2813	655	11	questions	question	NOUN
taxlaw-2813	655	12	necessary	necessary	ADJ
taxlaw-2813	655	13	to	to	PART
taxlaw-2813	655	14	set	set	VERB
taxlaw-2813	655	15	the	the	DET
taxlaw-2813	655	16	boundaries	boundary	NOUN
taxlaw-2813	655	17	for	for	ADP
taxlaw-2813	655	18	taxation	taxation	NOUN
taxlaw-2813	655	19	between	between	ADP
taxlaw-2813	655	20	countries	country	NOUN
taxlaw-2813	655	21	:	:	PUNCT
taxlaw-2813	655	22	who	who	PRON
taxlaw-2813	655	23	has	have	VERB
taxlaw-2813	655	24	the	the	DET
taxlaw-2813	655	25	right	right	NOUN
taxlaw-2813	655	26	to	to	PART
taxlaw-2813	655	27	tax	tax	VERB
taxlaw-2813	655	28	which	which	DET
taxlaw-2813	655	29	transactions	transaction	NOUN
taxlaw-2813	655	30	?	?	PUNCT
taxlaw-2813	656	1	where	where	SCONJ
taxlaw-2813	656	2	is	be	AUX
taxlaw-2813	656	3	the	the	DET
taxlaw-2813	656	4	line	line	NOUN
taxlaw-2813	656	5	drawn	draw	VERB
taxlaw-2813	656	6	between	between	ADP
taxlaw-2813	656	7	what	what	PRON
taxlaw-2813	656	8	is	be	AUX
taxlaw-2813	656	9	mine	mine	ADJ
taxlaw-2813	656	10	and	and	CCONJ
taxlaw-2813	656	11	what	what	PRON
taxlaw-2813	656	12	is	be	AUX
taxlaw-2813	656	13	yours	yours	PRON
taxlaw-2813	656	14	?	?	PUNCT
taxlaw-2813	657	1	once	once	SCONJ
taxlaw-2813	657	2	those	those	DET
taxlaw-2813	657	3	boundaries	boundary	NOUN
taxlaw-2813	657	4	were	be	AUX
taxlaw-2813	657	5	agreed	agree	VERB
taxlaw-2813	657	6	,	,	PUNCT
taxlaw-2813	657	7	the	the	DET
taxlaw-2813	657	8	model	model	NOUN
taxlaw-2813	657	9	convention	convention	NOUN
taxlaw-2813	657	10	also	also	ADV
taxlaw-2813	657	11	left	leave	VERB
taxlaw-2813	657	12	each	each	DET
taxlaw-2813	657	13	jurisdiction	jurisdiction	NOUN
taxlaw-2813	657	14	free	free	ADJ
taxlaw-2813	657	15	to	to	PART
taxlaw-2813	657	16	tax	tax	VERB
taxlaw-2813	657	17	at	at	ADP
taxlaw-2813	657	18	whichever	whichever	DET
taxlaw-2813	657	19	rates	rate	NOUN
taxlaw-2813	657	20	they	they	PRON
taxlaw-2813	657	21	pleased	please	VERB
taxlaw-2813	657	22	,	,	PUNCT
taxlaw-2813	657	23	while	while	SCONJ
taxlaw-2813	657	24	using	use	VERB
taxlaw-2813	657	25	whatever	whatever	DET
taxlaw-2813	657	26	other	other	ADJ
taxlaw-2813	657	27	provisions	provision	NOUN
taxlaw-2813	657	28	that	that	PRON
taxlaw-2813	657	29	they	they	PRON
taxlaw-2813	657	30	deemed	deem	VERB
taxlaw-2813	657	31	to	to	PART
taxlaw-2813	657	32	be	be	AUX
taxlaw-2813	657	33	in	in	ADP
taxlaw-2813	657	34	their	their	PRON
taxlaw-2813	657	35	individual	individual	ADJ
taxlaw-2813	657	36	interests	interest	NOUN
taxlaw-2813	657	37	.	.	PUNCT
taxlaw-2813	658	1	this	this	DET
taxlaw-2813	658	2	approach	approach	NOUN
taxlaw-2813	658	3	worked	work	VERB
taxlaw-2813	658	4	well	well	ADV
taxlaw-2813	658	5	for	for	ADP
taxlaw-2813	658	6	some	some	DET
taxlaw-2813	658	7	transactions	transaction	NOUN
taxlaw-2813	658	8	.	.	PUNCT
taxlaw-2813	659	1	if	if	SCONJ
taxlaw-2813	659	2	an	an	DET
taxlaw-2813	659	3	american	american	ADJ
taxlaw-2813	659	4	firm	firm	NOUN
taxlaw-2813	659	5	bought	buy	VERB
taxlaw-2813	659	6	a	a	DET
taxlaw-2813	659	7	british	british	ADJ
taxlaw-2813	659	8	firm	firm	NOUN
taxlaw-2813	659	9	and	and	CCONJ
taxlaw-2813	659	10	operated	operate	VERB
taxlaw-2813	659	11	it	it	PRON
taxlaw-2813	659	12	as	as	ADP
taxlaw-2813	659	13	a	a	DET
taxlaw-2813	659	14	subsidiary	subsidiary	NOUN
taxlaw-2813	659	15	,	,	PUNCT
taxlaw-2813	659	16	the	the	DET
taxlaw-2813	659	17	framework	framework	NOUN
taxlaw-2813	659	18	created	create	VERB
taxlaw-2813	659	19	by	by	ADP
taxlaw-2813	659	20	the	the	DET
taxlaw-2813	659	21	model	model	NOUN
taxlaw-2813	659	22	convention	convention	PROPN
taxlaw-2813	659	23	plus	plus	CCONJ
taxlaw-2813	659	24	the	the	DET
taxlaw-2813	659	25	anglo	anglo	ADJ
taxlaw-2813	659	26	-	-	PUNCT
taxlaw-2813	659	27	american	american	ADJ
taxlaw-2813	659	28	tax	tax	NOUN
taxlaw-2813	659	29	treaty	treaty	NOUN
taxlaw-2813	659	30	could	could	AUX
taxlaw-2813	659	31	handle	handle	VERB
taxlaw-2813	659	32	dividend	dividend	NOUN
taxlaw-2813	659	33	or	or	CCONJ
taxlaw-2813	659	34	interest	interest	NOUN
taxlaw-2813	659	35	payments	payment	NOUN
taxlaw-2813	659	36	from	from	ADP
taxlaw-2813	659	37	the	the	DET
taxlaw-2813	659	38	subsidiary	subsidiary	NOUN
taxlaw-2813	659	39	to	to	ADP
taxlaw-2813	659	40	the	the	DET
taxlaw-2813	659	41	parent	parent	NOUN
taxlaw-2813	659	42	and	and	CCONJ
taxlaw-2813	659	43	similar	similar	ADJ
taxlaw-2813	659	44	transactions	transaction	NOUN
taxlaw-2813	659	45	.	.	PUNCT
taxlaw-2813	660	1	the	the	DET
taxlaw-2813	660	2	problem	problem	NOUN
taxlaw-2813	660	3	from	from	ADP
taxlaw-2813	660	4	the	the	DET
taxlaw-2813	660	5	tax	tax	NOUN
taxlaw-2813	660	6	authorities	authority	NOUN
taxlaw-2813	660	7	’	'	PUNCT
taxlaw-2813	660	8	point	point	NOUN
taxlaw-2813	660	9	of	of	ADP
taxlaw-2813	660	10	view	view	NOUN
taxlaw-2813	660	11	was	be	AUX
taxlaw-2813	660	12	that	that	DET
taxlaw-2813	660	13	entrepreneurial	entrepreneurial	ADJ
taxlaw-2813	660	14	lawyers	lawyer	NOUN
taxlaw-2813	660	15	’	'	PUNCT
taxlaw-2813	660	16	and	and	CCONJ
taxlaw-2813	660	17	other	other	ADJ
taxlaw-2813	660	18	professionals	professional	NOUN
taxlaw-2813	660	19	’	'	PUNCT
taxlaw-2813	660	20	creation	creation	NOUN
taxlaw-2813	660	21	of	of	ADP
taxlaw-2813	660	22	international	international	ADJ
taxlaw-2813	660	23	business	business	NOUN
taxlaw-2813	660	24	structures	structure	NOUN
taxlaw-2813	660	25	quickly	quickly	ADV
taxlaw-2813	660	26	outstripped	outstrip	VERB
taxlaw-2813	660	27	national	national	ADJ
taxlaw-2813	660	28	tax	tax	NOUN
taxlaw-2813	660	29	authorities	authority	NOUN
taxlaw-2813	660	30	’	'	PUNCT
taxlaw-2813	660	31	abilities	ability	NOUN
taxlaw-2813	660	32	to	to	PART
taxlaw-2813	660	33	keep	keep	VERB
taxlaw-2813	660	34	up	up	ADP
taxlaw-2813	660	35	with	with	ADP
taxlaw-2813	660	36	the	the	DET
taxlaw-2813	660	37	varieties	variety	NOUN
taxlaw-2813	660	38	of	of	ADP
taxlaw-2813	660	39	transactions	transaction	NOUN
taxlaw-2813	660	40	and	and	CCONJ
taxlaw-2813	660	41	their	their	PRON
taxlaw-2813	660	42	impacts	impact	NOUN
taxlaw-2813	660	43	on	on	ADP
taxlaw-2813	660	44	tax	tax	NOUN
taxlaw-2813	660	45	liabilities	liability	NOUN
taxlaw-2813	660	46	.	.	PUNCT
taxlaw-2813	661	1	once	once	SCONJ
taxlaw-2813	661	2	the	the	DET
taxlaw-2813	661	3	rules	rule	NOUN
taxlaw-2813	661	4	were	be	AUX
taxlaw-2813	661	5	set	set	VERB
taxlaw-2813	661	6	in	in	ADP
taxlaw-2813	661	7	a	a	DET
taxlaw-2813	661	8	treaty	treaty	NOUN
taxlaw-2813	661	9	,	,	PUNCT
taxlaw-2813	661	10	lawyers	lawyer	NOUN
taxlaw-2813	661	11	and	and	CCONJ
taxlaw-2813	661	12	others	other	NOUN
taxlaw-2813	661	13	set	set	VERB
taxlaw-2813	661	14	to	to	PART
taxlaw-2813	661	15	work	work	VERB
taxlaw-2813	661	16	to	to	PART
taxlaw-2813	661	17	find	find	VERB
taxlaw-2813	661	18	structures	structure	NOUN
taxlaw-2813	661	19	that	that	PRON
taxlaw-2813	661	20	minimized	minimize	VERB
taxlaw-2813	661	21	the	the	DET
taxlaw-2813	661	22	total	total	ADJ
taxlaw-2813	661	23	tax	tax	NOUN
taxlaw-2813	661	24	bill	bill	NOUN
taxlaw-2813	661	25	.	.	PUNCT
taxlaw-2813	662	1	for	for	ADP
taxlaw-2813	662	2	example	example	NOUN
taxlaw-2813	662	3	,	,	PUNCT
taxlaw-2813	662	4	the	the	DET
taxlaw-2813	662	5	sale	sale	NOUN
taxlaw-2813	662	6	of	of	ADP
taxlaw-2813	662	7	goods	good	NOUN
taxlaw-2813	662	8	and	and	CCONJ
taxlaw-2813	662	9	services	service	NOUN
taxlaw-2813	662	10	between	between	ADP
taxlaw-2813	662	11	related	related	ADJ
taxlaw-2813	662	12	parties	party	NOUN
taxlaw-2813	662	13	,	,	PUNCT
taxlaw-2813	662	14	an	an	DET
taxlaw-2813	662	15	issue	issue	NOUN
taxlaw-2813	662	16	since	since	SCONJ
taxlaw-2813	662	17	at	at	ADP
taxlaw-2813	662	18	least	least	ADJ
taxlaw-2813	662	19	the	the	DET
taxlaw-2813	662	20	1930s	1930	NOUN
taxlaw-2813	662	21	and	and	CCONJ
taxlaw-2813	662	22	generally	generally	ADV
taxlaw-2813	662	23	labeled	label	VERB
taxlaw-2813	662	24	“	"	PUNCT
taxlaw-2813	662	25	transfer	transfer	NOUN
taxlaw-2813	662	26	pricing	pricing	NOUN
taxlaw-2813	662	27	,	,	PUNCT
taxlaw-2813	662	28	”	"	PUNCT
taxlaw-2813	662	29	posed	pose	VERB
taxlaw-2813	662	30	serious	serious	ADJ
taxlaw-2813	662	31	problems	problem	NOUN
taxlaw-2813	662	32	as	as	SCONJ
taxlaw-2813	662	33	multinational	multinational	ADJ
taxlaw-2813	662	34	enterprises	enterprise	NOUN
taxlaw-2813	662	35	expanded	expand	VERB
taxlaw-2813	662	36	the	the	DET
taxlaw-2813	662	37	scope	scope	NOUN
taxlaw-2813	662	38	of	of	ADP
taxlaw-2813	662	39	their	their	PRON
taxlaw-2813	662	40	operations	operation	NOUN
taxlaw-2813	662	41	since	since	SCONJ
taxlaw-2813	662	42	it	it	PRON
taxlaw-2813	662	43	could	could	AUX
taxlaw-2813	662	44	be	be	AUX
taxlaw-2813	662	45	used	use	VERB
taxlaw-2813	662	46	to	to	PART
taxlaw-2813	662	47	shift	shift	VERB
taxlaw-2813	662	48	profits	profit	NOUN
taxlaw-2813	662	49	from	from	ADP
taxlaw-2813	662	50	one	one	NUM
taxlaw-2813	662	51	jurisdiction	jurisdiction	NOUN
taxlaw-2813	662	52	to	to	ADP
taxlaw-2813	662	53	another.135	another.135	PROPN
taxlaw-2813	662	54	as	as	SCONJ
taxlaw-2813	662	55	offered	offer	VERB
taxlaw-2813	662	56	as	as	ADP
taxlaw-2813	662	57	a	a	DET
taxlaw-2813	662	58	gap	gap	NOUN
taxlaw-2813	662	59	in	in	ADP
taxlaw-2813	662	60	sterling	sterling	NOUN
taxlaw-2813	662	61	-	-	PUNCT
taxlaw-2813	662	62	area	area	NOUN
taxlaw-2813	662	63	exchange	exchange	NOUN
taxlaw-2813	662	64	control	control	NOUN
taxlaw-2813	662	65	attracted	attract	VERB
taxlaw-2813	662	66	substantial	substantial	ADJ
taxlaw-2813	662	67	financial	financial	ADJ
taxlaw-2813	662	68	flows	flow	NOUN
taxlaw-2813	662	69	from	from	ADP
taxlaw-2813	662	70	north	north	PROPN
taxlaw-2813	662	71	america	america	PROPN
taxlaw-2813	662	72	and	and	CCONJ
taxlaw-2813	662	73	europe	europe	PROPN
taxlaw-2813	662	74	as	as	ADV
taxlaw-2813	662	75	well	well	ADV
taxlaw-2813	662	76	as	as	ADP
taxlaw-2813	662	77	asia	asia	PROPN
taxlaw-2813	662	78	.	.	PUNCT
taxlaw-2813	662	79	”	"	PUNCT
taxlaw-2813	662	80	)	)	PUNCT
taxlaw-2813	662	81	.	.	PUNCT
taxlaw-2813	663	1	132	132	NUM
taxlaw-2813	663	2	profit	profit	NOUN
taxlaw-2813	663	3	is	be	AUX
taxlaw-2813	663	4	raised	raise	VERB
taxlaw-2813	663	5	for	for	ADP
taxlaw-2813	663	6	royal	royal	PROPN
taxlaw-2813	663	7	dutch	dutch	PROPN
taxlaw-2813	663	8	,	,	PUNCT
taxlaw-2813	663	9	n.y	n.y	PROPN
taxlaw-2813	663	10	.	.	PROPN
taxlaw-2813	663	11	times	times	PROPN
taxlaw-2813	663	12	,	,	PUNCT
taxlaw-2813	663	13	march	march	PROPN
taxlaw-2813	663	14	3	3	NUM
taxlaw-2813	663	15	,	,	PUNCT
taxlaw-2813	663	16	1962	1962	NUM
taxlaw-2813	663	17	,	,	PUNCT
taxlaw-2813	663	18	at	at	ADP
taxlaw-2813	663	19	l25	l25	NOUN
taxlaw-2813	663	20	.	.	PUNCT
taxlaw-2813	664	1	133	133	NUM
taxlaw-2813	664	2	helleiner	helleiner	NOUN
taxlaw-2813	664	3	,	,	PUNCT
taxlaw-2813	664	4	supra	supra	PROPN
taxlaw-2813	664	5	note	note	NOUN
taxlaw-2813	664	6	41	41	NUM
taxlaw-2813	664	7	.	.	PUNCT
taxlaw-2813	665	1	134	134	NUM
taxlaw-2813	665	2	one	one	NUM
taxlaw-2813	665	3	incident	incident	NOUN
taxlaw-2813	665	4	that	that	PRON
taxlaw-2813	665	5	illustrates	illustrate	VERB
taxlaw-2813	665	6	the	the	DET
taxlaw-2813	665	7	role	role	NOUN
taxlaw-2813	665	8	of	of	ADP
taxlaw-2813	665	9	entrepreneurs	entrepreneur	NOUN
taxlaw-2813	665	10	in	in	ADP
taxlaw-2813	665	11	spreading	spread	VERB
taxlaw-2813	665	12	policy	policy	NOUN
taxlaw-2813	665	13	ideas	idea	NOUN
taxlaw-2813	665	14	was	be	AUX
taxlaw-2813	665	15	the	the	DET
taxlaw-2813	665	16	effort	effort	NOUN
taxlaw-2813	665	17	by	by	ADP
taxlaw-2813	665	18	merrill	merrill	PROPN
taxlaw-2813	665	19	lynch	lynch	PROPN
taxlaw-2813	665	20	to	to	PART
taxlaw-2813	665	21	form	form	VERB
taxlaw-2813	665	22	an	an	DET
taxlaw-2813	665	23	exclusive	exclusive	ADJ
taxlaw-2813	665	24	arrangement	arrangement	NOUN
taxlaw-2813	665	25	with	with	ADP
taxlaw-2813	665	26	guam	guam	PROPN
taxlaw-2813	665	27	in	in	ADP
taxlaw-2813	665	28	1982	1982	NUM
taxlaw-2813	665	29	to	to	PART
taxlaw-2813	665	30	offer	offer	VERB
taxlaw-2813	665	31	tax	tax	NOUN
taxlaw-2813	665	32	structures	structure	NOUN
taxlaw-2813	665	33	through	through	ADP
taxlaw-2813	665	34	the	the	DET
taxlaw-2813	665	35	jurisdiction	jurisdiction	NOUN
taxlaw-2813	665	36	.	.	PUNCT
taxlaw-2813	666	1	see	see	VERB
taxlaw-2813	666	2	merrill	merrill	NOUN
taxlaw-2813	666	3	pioneering	pioneer	VERB
taxlaw-2813	666	4	a	a	DET
taxlaw-2813	666	5	new	new	ADJ
taxlaw-2813	666	6	tax	tax	NOUN
taxlaw-2813	666	7	-	-	PUNCT
taxlaw-2813	666	8	free	free	ADJ
taxlaw-2813	666	9	route	route	NOUN
taxlaw-2813	666	10	to	to	ADP
taxlaw-2813	666	11	europe	europe	PROPN
taxlaw-2813	666	12	,	,	PUNCT
taxlaw-2813	666	13	as	as	ADP
taxlaw-2813	666	14	old	old	ADJ
taxlaw-2813	666	15	haven	haven	NOUN
taxlaw-2813	666	16	sinks	sink	NOUN
taxlaw-2813	666	17	,	,	PUNCT
taxlaw-2813	666	18	securities	security	NOUN
taxlaw-2813	666	19	week	week	NOUN
taxlaw-2813	666	20	2	2	NUM
taxlaw-2813	666	21	(	(	PUNCT
taxlaw-2813	666	22	dec	dec	PROPN
taxlaw-2813	666	23	.	.	PROPN
taxlaw-2813	666	24	6	6	NUM
taxlaw-2813	666	25	,	,	PUNCT
taxlaw-2813	666	26	1982	1982	NUM
taxlaw-2813	666	27	)	)	PUNCT
taxlaw-2813	666	28	,	,	PUNCT
taxlaw-2813	666	29	reprinted	reprint	VERB
taxlaw-2813	666	30	in	in	ADP
taxlaw-2813	666	31	tax	tax	NOUN
taxlaw-2813	666	32	evasion	evasion	NOUN
taxlaw-2813	666	33	through	through	ADP
taxlaw-2813	666	34	the	the	DET
taxlaw-2813	666	35	netherlands	netherlands	PROPN
taxlaw-2813	666	36	antilles	antille	NOUN
taxlaw-2813	666	37	and	and	CCONJ
taxlaw-2813	666	38	other	other	ADJ
taxlaw-2813	666	39	tax	tax	NOUN
taxlaw-2813	666	40	haven	haven	NOUN
taxlaw-2813	666	41	countries	country	NOUN
taxlaw-2813	666	42	:	:	PUNCT
taxlaw-2813	666	43	hearing	hear	VERB
taxlaw-2813	666	44	before	before	ADP
taxlaw-2813	666	45	the	the	DET
taxlaw-2813	666	46	commerce	commerce	PROPN
taxlaw-2813	666	47	,	,	PUNCT
taxlaw-2813	666	48	consumer	consumer	NOUN
taxlaw-2813	666	49	,	,	PUNCT
taxlaw-2813	666	50	and	and	CCONJ
taxlaw-2813	666	51	monetary	monetary	ADJ
taxlaw-2813	666	52	affairs	affair	NOUN
taxlaw-2813	666	53	subcomm	subcomm	NOUN
taxlaw-2813	666	54	.	.	PUNCT
taxlaw-2813	667	1	of	of	ADP
taxlaw-2813	667	2	the	the	DET
taxlaw-2813	667	3	h.	h.	PROPN
taxlaw-2813	667	4	comm	comm	NOUN
taxlaw-2813	667	5	.	.	PUNCT
taxlaw-2813	668	1	on	on	ADP
taxlaw-2813	668	2	government	government	NOUN
taxlaw-2813	668	3	operations	operation	NOUN
taxlaw-2813	668	4	,	,	PUNCT
taxlaw-2813	668	5	98th	98th	ADJ
taxlaw-2813	668	6	cong	cong	NOUN
taxlaw-2813	668	7	.	.	PUNCT
taxlaw-2813	668	8	742	742	NUM
taxlaw-2813	668	9	(	(	PUNCT
taxlaw-2813	668	10	1983	1983	NUM
taxlaw-2813	668	11	)	)	PUNCT
taxlaw-2813	668	12	.	.	PUNCT
taxlaw-2813	669	1	more	more	ADV
taxlaw-2813	669	2	generally	generally	ADV
taxlaw-2813	669	3	,	,	PUNCT
taxlaw-2813	669	4	law	law	NOUN
taxlaw-2813	669	5	firms	firm	NOUN
taxlaw-2813	669	6	played	play	VERB
taxlaw-2813	669	7	major	major	ADJ
taxlaw-2813	669	8	roles	role	NOUN
taxlaw-2813	669	9	in	in	ADP
taxlaw-2813	669	10	developing	develop	VERB
taxlaw-2813	669	11	captive	captive	ADJ
taxlaw-2813	669	12	insurance	insurance	NOUN
taxlaw-2813	669	13	offshore	offshore	ADV
taxlaw-2813	669	14	.	.	PUNCT
taxlaw-2813	670	1	see	see	VERB
taxlaw-2813	670	2	andrew	andrew	PROPN
taxlaw-2813	670	3	p.	p.	PROPN
taxlaw-2813	670	4	morriss	morriss	PROPN
taxlaw-2813	670	5	,	,	PUNCT
taxlaw-2813	670	6	industry	industry	NOUN
taxlaw-2813	670	7	insider	insider	NOUN
taxlaw-2813	670	8	…	…	PUNCT
taxlaw-2813	670	9	tom	tom	PROPN
taxlaw-2813	670	10	jones	jones	PROPN
taxlaw-2813	670	11	and	and	CCONJ
taxlaw-2813	670	12	lj	lj	PROPN
taxlaw-2813	670	13	fallon	fallon	PROPN
taxlaw-2813	670	14	,	,	PUNCT
taxlaw-2813	670	15	cayman	cayman	PROPN
taxlaw-2813	670	16	financial	financial	PROPN
taxlaw-2813	670	17	review	review	PROPN
taxlaw-2813	670	18	,	,	PUNCT
taxlaw-2813	670	19	october	october	PROPN
taxlaw-2813	670	20	5	5	NUM
taxlaw-2813	670	21	,	,	PUNCT
taxlaw-2813	670	22	2011	2011	NUM
taxlaw-2813	670	23	,	,	PUNCT
taxlaw-2813	670	24	available	available	ADJ
taxlaw-2813	670	25	at	at	ADP
taxlaw-2813	670	26	http://www.compasscayman.com/cfr/2011/10/05/industryinsider----tom-jones-and-lj-fallon	http://www.compasscayman.com/cfr/2011/10/05/industryinsider----tom-jones-and-lj-fallon	PROPN
taxlaw-2813	670	27	(	(	PUNCT
taxlaw-2813	670	28	describing	describe	VERB
taxlaw-2813	670	29	origins	origin	NOUN
taxlaw-2813	670	30	of	of	ADP
taxlaw-2813	670	31	offshore	offshore	ADJ
taxlaw-2813	670	32	captive	captive	ADJ
taxlaw-2813	670	33	industry	industry	NOUN
taxlaw-2813	670	34	)	)	PUNCT
taxlaw-2813	670	35	.	.	PUNCT
taxlaw-2813	671	1	135	135	NUM
taxlaw-2813	671	2	when	when	SCONJ
taxlaw-2813	671	3	assets	asset	NOUN
taxlaw-2813	671	4	are	be	AUX
taxlaw-2813	671	5	moved	move	VERB
taxlaw-2813	671	6	within	within	ADP
taxlaw-2813	671	7	a	a	DET
taxlaw-2813	671	8	multinational	multinational	ADJ
taxlaw-2813	671	9	enterprise	enterprise	NOUN
taxlaw-2813	671	10	(	(	PUNCT
taxlaw-2813	671	11	“	"	PUNCT
taxlaw-2813	671	12	mne	mne	PROPN
taxlaw-2813	671	13	”	"	PUNCT
taxlaw-2813	671	14	)	)	PUNCT
taxlaw-2813	671	15	across	across	ADP
taxlaw-2813	671	16	state	state	NOUN
taxlaw-2813	671	17	borders	border	NOUN
taxlaw-2813	671	18	,	,	PUNCT
taxlaw-2813	671	19	there	there	PRON
taxlaw-2813	671	20	is	be	VERB
taxlaw-2813	671	21	no	no	DET
taxlaw-2813	671	22	reason	reason	NOUN
taxlaw-2813	671	23	to	to	PART
taxlaw-2813	671	24	believe	believe	VERB
taxlaw-2813	671	25	that	that	SCONJ
taxlaw-2813	671	26	the	the	DET
taxlaw-2813	671	27	enterprise	enterprise	NOUN
taxlaw-2813	671	28	would	would	AUX
taxlaw-2813	671	29	report	report	VERB
taxlaw-2813	671	30	the	the	DET
taxlaw-2813	671	31	value	value	NOUN
taxlaw-2813	671	32	of	of	ADP
taxlaw-2813	671	33	that	that	DET
taxlaw-2813	671	34	transaction	transaction	NOUN
taxlaw-2813	671	35	according	accord	VERB
taxlaw-2813	671	36	to	to	ADP
taxlaw-2813	671	37	market	market	NOUN
taxlaw-2813	671	38	principles	principle	NOUN
taxlaw-2813	671	39	.	.	PUNCT
taxlaw-2813	672	1	an	an	DET
taxlaw-2813	672	2	mne	mne	NOUN
taxlaw-2813	672	3	can	can	AUX
taxlaw-2813	672	4	also	also	ADV
taxlaw-2813	672	5	use	use	VERB
taxlaw-2813	672	6	a	a	DET
taxlaw-2813	672	7	low	low	ADJ
taxlaw-2813	672	8	-	-	PUNCT
taxlaw-2813	672	9	tax	tax	NOUN
taxlaw-2813	672	10	jurisdiction	jurisdiction	NOUN
taxlaw-2813	672	11	as	as	ADP
taxlaw-2813	672	12	the	the	DET
taxlaw-2813	672	13	base	base	NOUN
taxlaw-2813	672	14	of	of	ADP
taxlaw-2813	672	15	a	a	DET
taxlaw-2813	672	16	part	part	NOUN
taxlaw-2813	672	17	of	of	ADP
taxlaw-2813	672	18	the	the	DET
taxlaw-2813	672	19	mne	mne	NOUN
taxlaw-2813	672	20	that	that	PRON
taxlaw-2813	672	21	is	be	AUX
taxlaw-2813	672	22	on	on	ADP
taxlaw-2813	672	23	the	the	DET
taxlaw-2813	672	24	receiving	receiving	NOUN
taxlaw-2813	672	25	end	end	NOUN
taxlaw-2813	672	26	,	,	PUNCT
taxlaw-2813	672	27	even	even	ADV
taxlaw-2813	672	28	if	if	SCONJ
taxlaw-2813	672	29	28	28	NUM
taxlaw-2813	672	30	columbia	columbia	PROPN
taxlaw-2813	672	31	journal	journal	PROPN
taxlaw-2813	672	32	of	of	ADP
taxlaw-2813	672	33	tax	tax	NOUN
taxlaw-2813	672	34	law	law	NOUN
taxlaw-2813	672	35	[	[	X
taxlaw-2813	672	36	vol.4:1	vol.4:1	VERB
taxlaw-2813	672	37	intangible	intangible	ADJ
taxlaw-2813	672	38	property	property	NOUN
taxlaw-2813	672	39	grew	grow	VERB
taxlaw-2813	672	40	in	in	ADP
taxlaw-2813	672	41	importance	importance	NOUN
taxlaw-2813	672	42	,	,	PUNCT
taxlaw-2813	672	43	firms	firm	NOUN
taxlaw-2813	672	44	discovered	discover	VERB
taxlaw-2813	672	45	that	that	SCONJ
taxlaw-2813	672	46	they	they	PRON
taxlaw-2813	672	47	could	could	AUX
taxlaw-2813	672	48	use	use	VERB
taxlaw-2813	672	49	royalty	royalty	NOUN
taxlaw-2813	672	50	payments	payment	NOUN
taxlaw-2813	672	51	to	to	PART
taxlaw-2813	672	52	transfer	transfer	VERB
taxlaw-2813	672	53	profits	profit	NOUN
taxlaw-2813	672	54	to	to	PART
taxlaw-2813	672	55	lower	low	ADJ
taxlaw-2813	672	56	tax	tax	NOUN
taxlaw-2813	672	57	jurisdictions	jurisdiction	NOUN
taxlaw-2813	672	58	—	—	PUNCT
taxlaw-2813	672	59	and	and	CCONJ
taxlaw-2813	672	60	jurisdictions	jurisdiction	NOUN
taxlaw-2813	672	61	began	begin	VERB
taxlaw-2813	672	62	to	to	PART
taxlaw-2813	672	63	offer	offer	VERB
taxlaw-2813	672	64	lower	low	ADJ
taxlaw-2813	672	65	taxes	taxis	NOUN
taxlaw-2813	672	66	on	on	ADP
taxlaw-2813	672	67	royalties	royalty	NOUN
taxlaw-2813	672	68	to	to	PART
taxlaw-2813	672	69	capture	capture	VERB
taxlaw-2813	672	70	transactions	transaction	NOUN
taxlaw-2813	672	71	.	.	PUNCT
taxlaw-2813	673	1	the	the	DET
taxlaw-2813	673	2	spread	spread	NOUN
taxlaw-2813	673	3	of	of	ADP
taxlaw-2813	673	4	the	the	DET
taxlaw-2813	673	5	ring	ring	NOUN
taxlaw-2813	673	6	-	-	PUNCT
taxlaw-2813	673	7	fenced	fence	VERB
taxlaw-2813	673	8	tax	tax	NOUN
taxlaw-2813	673	9	regimes	regime	NOUN
taxlaw-2813	673	10	that	that	PRON
taxlaw-2813	673	11	reduced	reduce	VERB
taxlaw-2813	673	12	or	or	CCONJ
taxlaw-2813	673	13	eliminated	eliminate	VERB
taxlaw-2813	673	14	taxes	taxis	NOUN
taxlaw-2813	673	15	on	on	ADP
taxlaw-2813	673	16	entities	entity	NOUN
taxlaw-2813	673	17	not	not	PART
taxlaw-2813	673	18	doing	do	VERB
taxlaw-2813	673	19	business	business	NOUN
taxlaw-2813	673	20	within	within	ADP
taxlaw-2813	673	21	the	the	DET
taxlaw-2813	673	22	jurisdiction	jurisdiction	NOUN
taxlaw-2813	673	23	as	as	SCONJ
taxlaw-2813	673	24	pioneered	pioneer	VERB
taxlaw-2813	673	25	by	by	ADP
taxlaw-2813	673	26	the	the	DET
taxlaw-2813	673	27	netherlands	netherlands	PROPN
taxlaw-2813	673	28	antilles	antille	NOUN
taxlaw-2813	673	29	in	in	ADP
taxlaw-2813	673	30	the	the	DET
taxlaw-2813	673	31	1950s	1950	NOUN
taxlaw-2813	673	32	also	also	ADV
taxlaw-2813	673	33	complicated	complicate	VERB
taxlaw-2813	673	34	the	the	DET
taxlaw-2813	673	35	picture.136	picture.136	NOUN
taxlaw-2813	673	36	moreover	moreover	ADV
taxlaw-2813	673	37	,	,	PUNCT
taxlaw-2813	673	38	national	national	ADJ
taxlaw-2813	673	39	tax	tax	NOUN
taxlaw-2813	673	40	authorities	authority	NOUN
taxlaw-2813	673	41	often	often	ADV
taxlaw-2813	673	42	lacked	lack	VERB
taxlaw-2813	673	43	the	the	DET
taxlaw-2813	673	44	information	information	NOUN
taxlaw-2813	673	45	they	they	PRON
taxlaw-2813	673	46	needed	need	VERB
taxlaw-2813	673	47	to	to	PART
taxlaw-2813	673	48	evaluate	evaluate	VERB
taxlaw-2813	673	49	whether	whether	SCONJ
taxlaw-2813	673	50	tax	tax	NOUN
taxlaw-2813	673	51	evasion	evasion	NOUN
taxlaw-2813	673	52	was	be	AUX
taxlaw-2813	673	53	occurring	occur	VERB
taxlaw-2813	673	54	.	.	PUNCT
taxlaw-2813	674	1	for	for	ADP
taxlaw-2813	674	2	example	example	NOUN
taxlaw-2813	674	3	,	,	PUNCT
taxlaw-2813	674	4	an	an	DET
taxlaw-2813	674	5	irs	irs	PROPN
taxlaw-2813	674	6	review	review	NOUN
taxlaw-2813	674	7	found	find	VERB
taxlaw-2813	674	8	that	that	SCONJ
taxlaw-2813	674	9	dividends	dividend	NOUN
taxlaw-2813	674	10	of	of	ADP
taxlaw-2813	674	11	$	$	SYM
taxlaw-2813	674	12	16	16	NUM
taxlaw-2813	674	13	million	million	NUM
taxlaw-2813	674	14	were	be	AUX
taxlaw-2813	674	15	reported	report	VERB
taxlaw-2813	674	16	to	to	PART
taxlaw-2813	674	17	have	have	AUX
taxlaw-2813	674	18	been	be	AUX
taxlaw-2813	674	19	paid	pay	VERB
taxlaw-2813	674	20	to	to	ADP
taxlaw-2813	674	21	east	east	ADJ
taxlaw-2813	674	22	german	german	ADJ
taxlaw-2813	674	23	residents	resident	NOUN
taxlaw-2813	674	24	in	in	ADP
taxlaw-2813	674	25	1978	1978	NUM
taxlaw-2813	674	26	and	and	CCONJ
taxlaw-2813	674	27	a	a	DET
taxlaw-2813	674	28	fifteen	fifteen	NUM
taxlaw-2813	674	29	-	-	PUNCT
taxlaw-2813	674	30	percent	percent	NOUN
taxlaw-2813	674	31	withholding	withholding	NOUN
taxlaw-2813	674	32	tax	tax	NOUN
taxlaw-2813	674	33	deducted	deduct	VERB
taxlaw-2813	674	34	,	,	PUNCT
taxlaw-2813	674	35	when	when	SCONJ
taxlaw-2813	674	36	the	the	DET
taxlaw-2813	674	37	actual	actual	ADJ
taxlaw-2813	674	38	rate	rate	NOUN
taxlaw-2813	674	39	applicable	applicable	ADJ
taxlaw-2813	674	40	to	to	ADP
taxlaw-2813	674	41	east	east	PROPN
taxlaw-2813	674	42	germany	germany	PROPN
taxlaw-2813	674	43	was	be	AUX
taxlaw-2813	674	44	thirty	thirty	NUM
taxlaw-2813	674	45	percent	percent	NOUN
taxlaw-2813	674	46	.	.	PUNCT
taxlaw-2813	675	1	the	the	DET
taxlaw-2813	675	2	reported	report	VERB
taxlaw-2813	675	3	concluded	conclude	VERB
taxlaw-2813	675	4	,	,	PUNCT
taxlaw-2813	675	5	“	"	PUNCT
taxlaw-2813	675	6	this	this	DET
taxlaw-2813	675	7	condition	condition	NOUN
taxlaw-2813	675	8	was	be	AUX
taxlaw-2813	675	9	not	not	PART
taxlaw-2813	675	10	identified	identify	VERB
taxlaw-2813	675	11	or	or	CCONJ
taxlaw-2813	675	12	corrected	correct	VERB
taxlaw-2813	675	13	during	during	ADP
taxlaw-2813	675	14	processing	processing	NOUN
taxlaw-2813	675	15	.	.	PUNCT
taxlaw-2813	675	16	”137	”137	PUNCT
taxlaw-2813	676	1	even	even	ADV
taxlaw-2813	676	2	where	where	SCONJ
taxlaw-2813	676	3	one	one	NUM
taxlaw-2813	676	4	nation	nation	NOUN
taxlaw-2813	676	5	’s	’s	PART
taxlaw-2813	676	6	tax	tax	NOUN
taxlaw-2813	676	7	authorities	authority	NOUN
taxlaw-2813	676	8	persuaded	persuade	VERB
taxlaw-2813	676	9	another	another	PRON
taxlaw-2813	676	10	’s	’s	NOUN
taxlaw-2813	676	11	to	to	PART
taxlaw-2813	676	12	share	share	VERB
taxlaw-2813	676	13	information	information	NOUN
taxlaw-2813	676	14	,	,	PUNCT
taxlaw-2813	676	15	making	make	VERB
taxlaw-2813	676	16	use	use	NOUN
taxlaw-2813	676	17	of	of	ADP
taxlaw-2813	676	18	the	the	DET
taxlaw-2813	676	19	information	information	NOUN
taxlaw-2813	676	20	often	often	ADV
taxlaw-2813	676	21	turned	turn	VERB
taxlaw-2813	676	22	out	out	ADP
taxlaw-2813	676	23	to	to	PART
taxlaw-2813	676	24	be	be	AUX
taxlaw-2813	676	25	impossible	impossible	ADJ
taxlaw-2813	676	26	because	because	SCONJ
taxlaw-2813	676	27	the	the	DET
taxlaw-2813	676	28	recipient	recipient	NOUN
taxlaw-2813	676	29	lacked	lack	VERB
taxlaw-2813	676	30	the	the	DET
taxlaw-2813	676	31	capacity	capacity	NOUN
taxlaw-2813	676	32	to	to	PART
taxlaw-2813	676	33	process	process	VERB
taxlaw-2813	676	34	it	it	PRON
taxlaw-2813	676	35	.	.	PUNCT
taxlaw-2813	677	1	in	in	ADP
taxlaw-2813	677	2	the	the	DET
taxlaw-2813	677	3	united	united	PROPN
taxlaw-2813	677	4	states	states	PROPN
taxlaw-2813	677	5	,	,	PUNCT
taxlaw-2813	677	6	the	the	DET
taxlaw-2813	677	7	irs	irs	PROPN
taxlaw-2813	677	8	simply	simply	ADV
taxlaw-2813	677	9	warehoused	warehouse	VERB
taxlaw-2813	677	10	foreign	foreign	ADJ
taxlaw-2813	677	11	tax	tax	NOUN
taxlaw-2813	677	12	authorities	authority	NOUN
taxlaw-2813	677	13	’	'	PUNCT
taxlaw-2813	677	14	reports	report	NOUN
taxlaw-2813	677	15	of	of	ADP
taxlaw-2813	677	16	payments	payment	NOUN
taxlaw-2813	677	17	to	to	ADP
taxlaw-2813	677	18	u.s	u.s	PROPN
taxlaw-2813	677	19	.	.	PROPN
taxlaw-2813	677	20	taxpayers	taxpayer	NOUN
taxlaw-2813	677	21	for	for	ADP
taxlaw-2813	677	22	much	much	ADJ
taxlaw-2813	677	23	of	of	ADP
taxlaw-2813	677	24	the	the	DET
taxlaw-2813	677	25	1970s	1970	NOUN
taxlaw-2813	677	26	because	because	SCONJ
taxlaw-2813	677	27	it	it	PRON
taxlaw-2813	677	28	was	be	AUX
taxlaw-2813	677	29	unable	unable	ADJ
taxlaw-2813	677	30	to	to	PART
taxlaw-2813	677	31	match	match	VERB
taxlaw-2813	677	32	the	the	DET
taxlaw-2813	677	33	foreign	foreign	ADJ
taxlaw-2813	677	34	tax	tax	NOUN
taxlaw-2813	677	35	records	record	NOUN
taxlaw-2813	677	36	to	to	ADP
taxlaw-2813	677	37	u.s	u.s	PROPN
taxlaw-2813	677	38	.	.	PROPN
taxlaw-2813	677	39	records	record	NOUN
taxlaw-2813	677	40	as	as	SCONJ
taxlaw-2813	677	41	the	the	DET
taxlaw-2813	677	42	foreign	foreign	ADJ
taxlaw-2813	677	43	records	record	NOUN
taxlaw-2813	677	44	did	do	AUX
taxlaw-2813	677	45	not	not	PART
taxlaw-2813	677	46	include	include	VERB
taxlaw-2813	677	47	the	the	DET
taxlaw-2813	677	48	taxpayers	taxpayer	NOUN
taxlaw-2813	677	49	’	'	PUNCT
taxlaw-2813	677	50	u.s	u.s	PROPN
taxlaw-2813	677	51	.	.	PROPN
taxlaw-2813	677	52	social	social	ADJ
taxlaw-2813	677	53	security	security	NOUN
taxlaw-2813	677	54	numbers	number	NOUN
taxlaw-2813	677	55	,	,	PUNCT
taxlaw-2813	677	56	the	the	DET
taxlaw-2813	677	57	agency	agency	NOUN
taxlaw-2813	677	58	lacked	lack	VERB
taxlaw-2813	677	59	the	the	DET
taxlaw-2813	677	60	foreign	foreign	ADJ
taxlaw-2813	677	61	language	language	NOUN
taxlaw-2813	677	62	capacity	capacity	NOUN
taxlaw-2813	677	63	to	to	PART
taxlaw-2813	677	64	read	read	VERB
taxlaw-2813	677	65	the	the	DET
taxlaw-2813	677	66	reports	report	NOUN
taxlaw-2813	677	67	when	when	SCONJ
taxlaw-2813	677	68	they	they	PRON
taxlaw-2813	677	69	were	be	AUX
taxlaw-2813	677	70	not	not	PART
taxlaw-2813	677	71	in	in	ADP
taxlaw-2813	677	72	english	english	PROPN
taxlaw-2813	677	73	,	,	PUNCT
taxlaw-2813	677	74	and	and	CCONJ
taxlaw-2813	677	75	it	it	PRON
taxlaw-2813	677	76	was	be	AUX
taxlaw-2813	677	77	unable	unable	ADJ
taxlaw-2813	677	78	to	to	PART
taxlaw-2813	677	79	determine	determine	VERB
taxlaw-2813	677	80	how	how	SCONJ
taxlaw-2813	677	81	to	to	PART
taxlaw-2813	677	82	make	make	VERB
taxlaw-2813	677	83	use	use	NOUN
taxlaw-2813	677	84	of	of	ADP
taxlaw-2813	677	85	data	datum	NOUN
taxlaw-2813	677	86	reported	report	VERB
taxlaw-2813	677	87	in	in	ADP
taxlaw-2813	677	88	the	the	DET
taxlaw-2813	677	89	company	company	NOUN
taxlaw-2813	677	90	is	be	AUX
taxlaw-2813	677	91	not	not	PART
taxlaw-2813	677	92	conducting	conduct	VERB
taxlaw-2813	677	93	any	any	DET
taxlaw-2813	677	94	business	business	NOUN
taxlaw-2813	677	95	activity	activity	NOUN
taxlaw-2813	677	96	there	there	ADV
taxlaw-2813	677	97	.	.	PUNCT
taxlaw-2813	678	1	rather	rather	ADV
taxlaw-2813	678	2	,	,	PUNCT
taxlaw-2813	678	3	there	there	PRON
taxlaw-2813	678	4	is	be	VERB
taxlaw-2813	678	5	an	an	DET
taxlaw-2813	678	6	incentive	incentive	NOUN
taxlaw-2813	678	7	to	to	PART
taxlaw-2813	678	8	set	set	VERB
taxlaw-2813	678	9	prices	price	NOUN
taxlaw-2813	678	10	to	to	PART
taxlaw-2813	678	11	allocate	allocate	VERB
taxlaw-2813	678	12	profits	profit	NOUN
taxlaw-2813	678	13	depending	depend	VERB
taxlaw-2813	678	14	on	on	ADP
taxlaw-2813	678	15	the	the	DET
taxlaw-2813	678	16	different	different	ADJ
taxlaw-2813	678	17	tax	tax	NOUN
taxlaw-2813	678	18	rates	rate	NOUN
taxlaw-2813	678	19	in	in	ADP
taxlaw-2813	678	20	its	its	PRON
taxlaw-2813	678	21	two	two	NUM
taxlaw-2813	678	22	locations	location	NOUN
taxlaw-2813	678	23	.	.	PUNCT
taxlaw-2813	679	1	thus	thus	ADV
taxlaw-2813	679	2	the	the	DET
taxlaw-2813	679	3	aim	aim	NOUN
taxlaw-2813	679	4	of	of	ADP
taxlaw-2813	679	5	an	an	DET
taxlaw-2813	679	6	agreement	agreement	NOUN
taxlaw-2813	679	7	is	be	AUX
taxlaw-2813	679	8	for	for	SCONJ
taxlaw-2813	679	9	each	each	DET
taxlaw-2813	679	10	country	country	NOUN
taxlaw-2813	679	11	to	to	PART
taxlaw-2813	679	12	get	get	VERB
taxlaw-2813	679	13	its	its	PRON
taxlaw-2813	679	14	“	"	PUNCT
taxlaw-2813	679	15	fair	fair	ADJ
taxlaw-2813	679	16	share	share	NOUN
taxlaw-2813	679	17	”	"	PUNCT
taxlaw-2813	679	18	of	of	ADP
taxlaw-2813	679	19	the	the	DET
taxlaw-2813	679	20	tax	tax	NOUN
taxlaw-2813	679	21	.	.	PUNCT
taxlaw-2813	680	1	by	by	ADP
taxlaw-2813	680	2	pricing	price	VERB
taxlaw-2813	680	3	below	below	ADP
taxlaw-2813	680	4	market	market	NOUN
taxlaw-2813	680	5	value	value	NOUN
taxlaw-2813	680	6	,	,	PUNCT
taxlaw-2813	680	7	the	the	DET
taxlaw-2813	680	8	tax	tax	NOUN
taxlaw-2813	680	9	authority	authority	NOUN
taxlaw-2813	680	10	in	in	ADP
taxlaw-2813	680	11	the	the	DET
taxlaw-2813	680	12	receiving	receive	VERB
taxlaw-2813	680	13	end	end	NOUN
taxlaw-2813	680	14	gains	gain	NOUN
taxlaw-2813	680	15	,	,	PUNCT
taxlaw-2813	680	16	as	as	SCONJ
taxlaw-2813	680	17	it	it	PRON
taxlaw-2813	680	18	taxes	tax	VERB
taxlaw-2813	680	19	according	accord	VERB
taxlaw-2813	680	20	to	to	ADP
taxlaw-2813	680	21	profits	profit	NOUN
taxlaw-2813	680	22	,	,	PUNCT
taxlaw-2813	680	23	while	while	SCONJ
taxlaw-2813	680	24	the	the	DET
taxlaw-2813	680	25	government	government	NOUN
taxlaw-2813	680	26	from	from	ADP
taxlaw-2813	680	27	which	which	PRON
taxlaw-2813	680	28	the	the	DET
taxlaw-2813	680	29	asset	asset	NOUN
taxlaw-2813	680	30	is	be	AUX
taxlaw-2813	680	31	transferred	transfer	VERB
taxlaw-2813	680	32	loses	lose	VERB
taxlaw-2813	680	33	out	out	ADP
taxlaw-2813	680	34	.	.	PUNCT
taxlaw-2813	681	1	in	in	ADP
taxlaw-2813	681	2	the	the	DET
taxlaw-2813	681	3	case	case	NOUN
taxlaw-2813	681	4	of	of	ADP
taxlaw-2813	681	5	inaccurate	inaccurate	ADJ
taxlaw-2813	681	6	pricing	pricing	NOUN
taxlaw-2813	681	7	furthermore	furthermore	ADV
taxlaw-2813	681	8	:	:	PUNCT
taxlaw-2813	681	9	“	"	PUNCT
taxlaw-2813	681	10	an	an	DET
taxlaw-2813	681	11	mne	mne	PROPN
taxlaw-2813	681	12	could	could	AUX
taxlaw-2813	681	13	suffer	suffer	VERB
taxlaw-2813	681	14	double	double	ADJ
taxlaw-2813	681	15	taxation	taxation	NOUN
taxlaw-2813	681	16	on	on	ADP
taxlaw-2813	681	17	the	the	DET
taxlaw-2813	681	18	same	same	ADJ
taxlaw-2813	681	19	profits	profit	NOUN
taxlaw-2813	681	20	without	without	ADP
taxlaw-2813	681	21	proper	proper	ADJ
taxlaw-2813	681	22	transfer	transfer	NOUN
taxlaw-2813	681	23	pricing	pricing	NOUN
taxlaw-2813	681	24	.	.	PUNCT
taxlaw-2813	681	25	”	"	PUNCT
taxlaw-2813	682	1	two	two	NUM
taxlaw-2813	682	2	administrative	administrative	ADJ
taxlaw-2813	682	3	bodies	body	NOUN
taxlaw-2813	682	4	are	be	AUX
taxlaw-2813	682	5	then	then	ADV
taxlaw-2813	682	6	involved	involve	VERB
taxlaw-2813	682	7	in	in	ADP
taxlaw-2813	682	8	assessing	assess	VERB
taxlaw-2813	682	9	the	the	DET
taxlaw-2813	682	10	value	value	NOUN
taxlaw-2813	682	11	of	of	ADP
taxlaw-2813	682	12	the	the	DET
taxlaw-2813	682	13	transfer	transfer	NOUN
taxlaw-2813	682	14	.	.	PUNCT
taxlaw-2813	683	1	while	while	SCONJ
taxlaw-2813	683	2	the	the	DET
taxlaw-2813	683	3	revenue	revenue	NOUN
taxlaw-2813	683	4	authority	authority	NOUN
taxlaw-2813	683	5	in	in	ADP
taxlaw-2813	683	6	the	the	DET
taxlaw-2813	683	7	state	state	NOUN
taxlaw-2813	683	8	to	to	PART
taxlaw-2813	683	9	which	which	PRON
taxlaw-2813	683	10	the	the	DET
taxlaw-2813	683	11	assets	asset	NOUN
taxlaw-2813	683	12	are	be	AUX
taxlaw-2813	683	13	transferred	transfer	VERB
taxlaw-2813	683	14	want	want	VERB
taxlaw-2813	683	15	to	to	PART
taxlaw-2813	683	16	see	see	VERB
taxlaw-2813	683	17	to	to	ADP
taxlaw-2813	683	18	it	it	PRON
taxlaw-2813	683	19	that	that	SCONJ
taxlaw-2813	683	20	the	the	DET
taxlaw-2813	683	21	value	value	NOUN
taxlaw-2813	683	22	is	be	AUX
taxlaw-2813	683	23	not	not	PART
taxlaw-2813	683	24	over	over	ADV
taxlaw-2813	683	25	-	-	PUNCT
taxlaw-2813	683	26	estimated	estimate	VERB
taxlaw-2813	683	27	for	for	ADP
taxlaw-2813	683	28	the	the	DET
taxlaw-2813	683	29	sake	sake	NOUN
taxlaw-2813	683	30	of	of	ADP
taxlaw-2813	683	31	tax	tax	NOUN
taxlaw-2813	683	32	deductibles	deductible	NOUN
taxlaw-2813	683	33	,	,	PUNCT
taxlaw-2813	683	34	the	the	DET
taxlaw-2813	683	35	customs	customs	PROPN
taxlaw-2813	683	36	authority	authority	NOUN
taxlaw-2813	683	37	in	in	ADP
taxlaw-2813	683	38	the	the	DET
taxlaw-2813	683	39	same	same	ADJ
taxlaw-2813	683	40	country	country	NOUN
taxlaw-2813	683	41	is	be	AUX
taxlaw-2813	683	42	keen	keen	ADJ
taxlaw-2813	683	43	to	to	PART
taxlaw-2813	683	44	make	make	VERB
taxlaw-2813	683	45	sure	sure	ADJ
taxlaw-2813	683	46	that	that	SCONJ
taxlaw-2813	683	47	the	the	DET
taxlaw-2813	683	48	value	value	NOUN
taxlaw-2813	683	49	of	of	ADP
taxlaw-2813	683	50	the	the	DET
taxlaw-2813	683	51	transaction	transaction	NOUN
taxlaw-2813	683	52	is	be	AUX
taxlaw-2813	683	53	not	not	PART
taxlaw-2813	683	54	underestimated	underestimate	VERB
taxlaw-2813	683	55	.	.	PUNCT
taxlaw-2813	684	1	there	there	PRON
taxlaw-2813	684	2	is	be	VERB
taxlaw-2813	684	3	a	a	DET
taxlaw-2813	684	4	tension	tension	NOUN
taxlaw-2813	684	5	between	between	ADP
taxlaw-2813	684	6	these	these	DET
taxlaw-2813	684	7	bureaucracies	bureaucracy	NOUN
taxlaw-2813	684	8	,	,	PUNCT
taxlaw-2813	684	9	both	both	PRON
taxlaw-2813	684	10	trying	try	VERB
taxlaw-2813	684	11	to	to	PART
taxlaw-2813	684	12	value	value	VERB
taxlaw-2813	684	13	the	the	DET
taxlaw-2813	684	14	transaction	transaction	NOUN
taxlaw-2813	684	15	in	in	ADP
taxlaw-2813	684	16	a	a	DET
taxlaw-2813	684	17	way	way	NOUN
taxlaw-2813	684	18	that	that	PRON
taxlaw-2813	684	19	benefits	benefit	VERB
taxlaw-2813	684	20	them	they	PRON
taxlaw-2813	684	21	.	.	PUNCT
taxlaw-2813	685	1	transfer	transfer	NOUN
taxlaw-2813	685	2	pricing	pricing	NOUN
taxlaw-2813	685	3	is	be	AUX
taxlaw-2813	685	4	in	in	ADP
taxlaw-2813	685	5	of	of	ADP
taxlaw-2813	685	6	itself	itself	PRON
taxlaw-2813	685	7	only	only	ADV
taxlaw-2813	685	8	a	a	DET
taxlaw-2813	685	9	natural	natural	ADJ
taxlaw-2813	685	10	part	part	NOUN
taxlaw-2813	685	11	of	of	ADP
taxlaw-2813	685	12	an	an	DET
taxlaw-2813	685	13	mne	mne	NOUN
taxlaw-2813	685	14	.	.	PUNCT
taxlaw-2813	686	1	a	a	DET
taxlaw-2813	686	2	price	price	NOUN
taxlaw-2813	686	3	must	must	AUX
taxlaw-2813	686	4	be	be	AUX
taxlaw-2813	686	5	set	set	VERB
taxlaw-2813	686	6	on	on	ADP
taxlaw-2813	686	7	goods	good	NOUN
taxlaw-2813	686	8	and	and	CCONJ
taxlaw-2813	686	9	services	service	NOUN
taxlaw-2813	686	10	changing	change	VERB
taxlaw-2813	686	11	hands	hand	NOUN
taxlaw-2813	686	12	of	of	ADP
taxlaw-2813	686	13	the	the	DET
taxlaw-2813	686	14	different	different	ADJ
taxlaw-2813	686	15	parts	part	NOUN
taxlaw-2813	686	16	of	of	ADP
taxlaw-2813	686	17	the	the	DET
taxlaw-2813	686	18	enterprise	enterprise	NOUN
taxlaw-2813	686	19	.	.	PUNCT
taxlaw-2813	687	1	inaccurate	inaccurate	ADJ
taxlaw-2813	687	2	transfer	transfer	NOUN
taxlaw-2813	687	3	pricing	pricing	NOUN
taxlaw-2813	687	4	however	however	ADV
taxlaw-2813	687	5	,	,	PUNCT
taxlaw-2813	687	6	brings	bring	VERB
taxlaw-2813	687	7	with	with	ADP
taxlaw-2813	687	8	it	it	PRON
taxlaw-2813	687	9	two	two	NUM
taxlaw-2813	687	10	types	type	NOUN
taxlaw-2813	687	11	of	of	ADP
taxlaw-2813	687	12	worries	worry	NOUN
taxlaw-2813	687	13	.	.	PUNCT
taxlaw-2813	688	1	on	on	ADP
taxlaw-2813	688	2	the	the	DET
taxlaw-2813	688	3	one	one	NUM
taxlaw-2813	688	4	hand	hand	NOUN
taxlaw-2813	688	5	,	,	PUNCT
taxlaw-2813	688	6	there	there	PRON
taxlaw-2813	688	7	may	may	AUX
taxlaw-2813	688	8	be	be	AUX
taxlaw-2813	688	9	double	double	ADJ
taxlaw-2813	688	10	taxation	taxation	NOUN
taxlaw-2813	688	11	.	.	PUNCT
taxlaw-2813	689	1	in	in	ADP
taxlaw-2813	689	2	the	the	DET
taxlaw-2813	689	3	case	case	NOUN
taxlaw-2813	689	4	that	that	SCONJ
taxlaw-2813	689	5	an	an	DET
taxlaw-2813	689	6	asset	asset	NOUN
taxlaw-2813	689	7	is	be	AUX
taxlaw-2813	689	8	priced	price	VERB
taxlaw-2813	689	9	too	too	ADV
taxlaw-2813	689	10	high	high	ADJ
taxlaw-2813	689	11	,	,	PUNCT
taxlaw-2813	689	12	the	the	DET
taxlaw-2813	689	13	tax	tax	NOUN
taxlaw-2813	689	14	base	base	NOUN
taxlaw-2813	689	15	falls	fall	VERB
taxlaw-2813	689	16	completely	completely	ADV
taxlaw-2813	689	17	to	to	ADP
taxlaw-2813	689	18	the	the	DET
taxlaw-2813	689	19	originating	originating	NOUN
taxlaw-2813	689	20	government	government	NOUN
taxlaw-2813	689	21	.	.	PUNCT
taxlaw-2813	690	1	when	when	SCONJ
taxlaw-2813	690	2	the	the	DET
taxlaw-2813	690	3	government	government	NOUN
taxlaw-2813	690	4	in	in	ADP
taxlaw-2813	690	5	the	the	DET
taxlaw-2813	690	6	other	other	ADJ
taxlaw-2813	690	7	end	end	NOUN
taxlaw-2813	690	8	discovers	discover	VERB
taxlaw-2813	690	9	that	that	SCONJ
taxlaw-2813	690	10	lower	low	ADJ
taxlaw-2813	690	11	profits	profit	NOUN
taxlaw-2813	690	12	are	be	AUX
taxlaw-2813	690	13	being	be	AUX
taxlaw-2813	690	14	reported	report	VERB
taxlaw-2813	690	15	than	than	ADP
taxlaw-2813	690	16	what	what	PRON
taxlaw-2813	690	17	is	be	AUX
taxlaw-2813	690	18	actually	actually	ADV
taxlaw-2813	690	19	the	the	DET
taxlaw-2813	690	20	case	case	NOUN
taxlaw-2813	690	21	,	,	PUNCT
taxlaw-2813	690	22	they	they	PRON
taxlaw-2813	690	23	may	may	AUX
taxlaw-2813	690	24	want	want	VERB
taxlaw-2813	690	25	to	to	PART
taxlaw-2813	690	26	levy	levy	VERB
taxlaw-2813	690	27	a	a	DET
taxlaw-2813	690	28	tax	tax	NOUN
taxlaw-2813	690	29	,	,	PUNCT
taxlaw-2813	690	30	which	which	PRON
taxlaw-2813	690	31	would	would	AUX
taxlaw-2813	690	32	lead	lead	VERB
taxlaw-2813	690	33	to	to	ADP
taxlaw-2813	690	34	double	double	ADJ
taxlaw-2813	690	35	taxation	taxation	NOUN
taxlaw-2813	690	36	.	.	PUNCT
taxlaw-2813	691	1	on	on	ADP
taxlaw-2813	691	2	the	the	DET
taxlaw-2813	691	3	other	other	ADJ
taxlaw-2813	691	4	hand	hand	NOUN
taxlaw-2813	691	5	,	,	PUNCT
taxlaw-2813	691	6	a	a	DET
taxlaw-2813	691	7	firm	firm	NOUN
taxlaw-2813	691	8	may	may	AUX
taxlaw-2813	691	9	be	be	AUX
taxlaw-2813	691	10	practicing	practice	VERB
taxlaw-2813	691	11	income	income	NOUN
taxlaw-2813	691	12	shifting	shift	VERB
taxlaw-2813	691	13	by	by	ADP
taxlaw-2813	691	14	having	have	VERB
taxlaw-2813	691	15	its	its	PRON
taxlaw-2813	691	16	income	income	NOUN
taxlaw-2813	691	17	under	under	AUX
taxlaw-2813	691	18	-	-	PUNCT
taxlaw-2813	691	19	reporting	report	VERB
taxlaw-2813	691	20	the	the	DET
taxlaw-2813	691	21	income	income	NOUN
taxlaw-2813	691	22	in	in	ADP
taxlaw-2813	691	23	the	the	DET
taxlaw-2813	691	24	high	high	ADJ
taxlaw-2813	691	25	-	-	PUNCT
taxlaw-2813	691	26	tax	tax	NOUN
taxlaw-2813	691	27	country	country	NOUN
taxlaw-2813	691	28	,	,	PUNCT
taxlaw-2813	691	29	while	while	SCONJ
taxlaw-2813	691	30	over	over	NOUN
taxlaw-2813	691	31	-	-	PUNCT
taxlaw-2813	691	32	reporting	reporting	NOUN
taxlaw-2813	691	33	in	in	ADP
taxlaw-2813	691	34	the	the	DET
taxlaw-2813	691	35	low	low	ADJ
taxlaw-2813	691	36	-	-	PUNCT
taxlaw-2813	691	37	tax	tax	NOUN
taxlaw-2813	691	38	country	country	NOUN
taxlaw-2813	691	39	,	,	PUNCT
taxlaw-2813	691	40	by	by	ADP
taxlaw-2813	691	41	claiming	claim	VERB
taxlaw-2813	691	42	higher	high	ADJ
taxlaw-2813	691	43	than	than	ADP
taxlaw-2813	691	44	market	market	NOUN
taxlaw-2813	691	45	prices	price	NOUN
taxlaw-2813	691	46	for	for	ADP
taxlaw-2813	691	47	the	the	DET
taxlaw-2813	691	48	international	international	ADJ
taxlaw-2813	691	49	shipping	shipping	NOUN
taxlaw-2813	691	50	within	within	ADP
taxlaw-2813	691	51	the	the	DET
taxlaw-2813	691	52	enterprise	enterprise	NOUN
taxlaw-2813	691	53	to	to	ADP
taxlaw-2813	691	54	the	the	DET
taxlaw-2813	691	55	high	high	ADJ
taxlaw-2813	691	56	-	-	PUNCT
taxlaw-2813	691	57	tax	tax	NOUN
taxlaw-2813	691	58	jurisdiction	jurisdiction	NOUN
taxlaw-2813	691	59	and	and	CCONJ
taxlaw-2813	691	60	lower	low	ADJ
taxlaw-2813	691	61	than	than	ADP
taxlaw-2813	691	62	market	market	NOUN
taxlaw-2813	691	63	prices	price	NOUN
taxlaw-2813	691	64	in	in	ADP
taxlaw-2813	691	65	the	the	DET
taxlaw-2813	691	66	other	other	ADJ
taxlaw-2813	691	67	case	case	NOUN
taxlaw-2813	691	68	.	.	PUNCT
taxlaw-2813	692	1	see	see	VERB
taxlaw-2813	692	2	eric	eric	PROPN
taxlaw-2813	692	3	j.	j.	PROPN
taxlaw-2813	692	4	bartelsman	bartelsman	PROPN
taxlaw-2813	692	5	&	&	CCONJ
taxlaw-2813	692	6	roel	roel	PROPN
taxlaw-2813	692	7	,	,	PUNCT
taxlaw-2813	692	8	m.	m.	PROPN
taxlaw-2813	692	9	w.	w.	PROPN
taxlaw-2813	692	10	j.	j.	PROPN
taxlaw-2813	692	11	beetsma	beetsma	PROPN
taxlaw-2813	692	12	,	,	PUNCT
taxlaw-2813	692	13	why	why	SCONJ
taxlaw-2813	692	14	pay	pay	VERB
taxlaw-2813	692	15	more	more	ADJ
taxlaw-2813	692	16	?	?	PUNCT
taxlaw-2813	693	1	corporate	corporate	ADJ
taxlaw-2813	693	2	tax	tax	NOUN
taxlaw-2813	693	3	avoidance	avoidance	NOUN
taxlaw-2813	693	4	through	through	ADP
taxlaw-2813	693	5	transfer	transfer	NOUN
taxlaw-2813	693	6	pricing	pricing	NOUN
taxlaw-2813	693	7	in	in	ADP
taxlaw-2813	693	8	oecd	oecd	PROPN
taxlaw-2813	693	9	countries	country	NOUN
taxlaw-2813	693	10	(	(	PUNCT
taxlaw-2813	693	11	ctr	ctr	PROPN
taxlaw-2813	693	12	.	.	PROPN
taxlaw-2813	693	13	econ	econ	PROPN
taxlaw-2813	693	14	.	.	PUNCT
taxlaw-2813	693	15	policy	policy	NOUN
taxlaw-2813	693	16	research	research	NOUN
taxlaw-2813	693	17	,	,	PUNCT
taxlaw-2813	693	18	working	work	VERB
taxlaw-2813	693	19	paper	paper	NOUN
taxlaw-2813	693	20	no	no	NOUN
taxlaw-2813	693	21	.	.	PROPN
taxlaw-2813	693	22	2543	2543	NUM
taxlaw-2813	693	23	,	,	PUNCT
taxlaw-2813	693	24	2000	2000	NUM
taxlaw-2813	693	25	)	)	PUNCT
taxlaw-2813	693	26	.	.	PUNCT
taxlaw-2813	694	1	although	although	SCONJ
taxlaw-2813	694	2	transfer	transfer	NOUN
taxlaw-2813	694	3	pricing	pricing	NOUN
taxlaw-2813	694	4	has	have	AUX
taxlaw-2813	694	5	been	be	AUX
taxlaw-2813	694	6	an	an	DET
taxlaw-2813	694	7	issue	issue	NOUN
taxlaw-2813	694	8	for	for	ADP
taxlaw-2813	694	9	many	many	ADJ
taxlaw-2813	694	10	decades	decade	NOUN
taxlaw-2813	694	11	,	,	PUNCT
taxlaw-2813	694	12	it	it	PRON
taxlaw-2813	694	13	is	be	AUX
taxlaw-2813	694	14	only	only	ADV
taxlaw-2813	694	15	with	with	ADP
taxlaw-2813	694	16	the	the	DET
taxlaw-2813	694	17	proliferation	proliferation	NOUN
taxlaw-2813	694	18	of	of	ADP
taxlaw-2813	694	19	mnes	mne	NOUN
taxlaw-2813	694	20	that	that	SCONJ
taxlaw-2813	694	21	it	it	PRON
taxlaw-2813	694	22	has	have	AUX
taxlaw-2813	694	23	become	become	VERB
taxlaw-2813	694	24	a	a	DET
taxlaw-2813	694	25	serious	serious	ADJ
taxlaw-2813	694	26	concern	concern	NOUN
taxlaw-2813	694	27	.	.	PUNCT
taxlaw-2813	695	1	see	see	VERB
taxlaw-2813	695	2	john	john	PROPN
taxlaw-2813	695	3	neighbour	neighbour	PROPN
taxlaw-2813	695	4	,	,	PUNCT
taxlaw-2813	695	5	transfer	transfer	NOUN
taxlaw-2813	695	6	pricing	pricing	NOUN
taxlaw-2813	695	7	:	:	PUNCT
taxlaw-2813	695	8	keeping	keep	VERB
taxlaw-2813	695	9	it	it	PRON
taxlaw-2813	695	10	at	at	ADP
taxlaw-2813	695	11	arm	arm	NOUN
taxlaw-2813	695	12	’s	’s	PART
taxlaw-2813	695	13	length	length	NOUN
taxlaw-2813	695	14	,	,	PUNCT
taxlaw-2813	695	15	the	the	DET
taxlaw-2813	695	16	oecd	oecd	PROPN
taxlaw-2813	695	17	observer	observer	NOUN
taxlaw-2813	695	18	(	(	PUNCT
taxlaw-2813	695	19	jan	jan	PROPN
taxlaw-2813	695	20	.	.	PROPN
taxlaw-2813	695	21	2002	2002	NUM
taxlaw-2813	695	22	)	)	PUNCT
taxlaw-2813	695	23	,	,	PUNCT
taxlaw-2813	695	24	available	available	ADJ
taxlaw-2813	695	25	at	at	ADP
taxlaw-2813	695	26	http://www.oecdobserver.org/news/printpage.php/aid/670/	http://www.oecdobserver.org/news/printpage.php/aid/670/	PROPN
taxlaw-2813	695	27	transfer_pricing	transfer_price	VERB
taxlaw-2813	695	28	:	:	PUNCT
taxlaw-2813	695	29	_	_	X
taxlaw-2813	695	30	keeping_it_at_arms_length.html	keeping_it_at_arms_length.html	PROPN
taxlaw-2813	695	31	(	(	PUNCT
taxlaw-2813	695	32	last	last	ADV
taxlaw-2813	695	33	accessed	access	VERB
taxlaw-2813	695	34	oct	oct	PROPN
taxlaw-2813	695	35	.	.	PROPN
taxlaw-2813	695	36	2	2	NUM
taxlaw-2813	695	37	,	,	PUNCT
taxlaw-2813	695	38	2011	2011	NUM
taxlaw-2813	695	39	)	)	PUNCT
taxlaw-2813	695	40	.	.	PUNCT
taxlaw-2813	696	1	the	the	DET
taxlaw-2813	696	2	oecd	oecd	PROPN
taxlaw-2813	696	3	issued	issue	VERB
taxlaw-2813	696	4	a	a	DET
taxlaw-2813	696	5	report	report	NOUN
taxlaw-2813	696	6	in	in	ADP
taxlaw-2813	696	7	1979	1979	NUM
taxlaw-2813	696	8	that	that	PRON
taxlaw-2813	696	9	set	set	VERB
taxlaw-2813	696	10	up	up	ADP
taxlaw-2813	696	11	guidelines	guideline	NOUN
taxlaw-2813	696	12	for	for	ADP
taxlaw-2813	696	13	transfer	transfer	NOUN
taxlaw-2813	696	14	pricing	pricing	NOUN
taxlaw-2813	696	15	.	.	PUNCT
taxlaw-2813	697	1	margaret	margaret	PROPN
taxlaw-2813	697	2	lamb	lamb	PROPN
taxlaw-2813	697	3	,	,	PUNCT
taxlaw-2813	697	4	andrew	andrew	PROPN
taxlaw-2813	697	5	lymer	lymer	PROPN
taxlaw-2813	697	6	&	&	CCONJ
taxlaw-2813	697	7	judith	judith	PROPN
taxlaw-2813	697	8	freedman	freedman	PROPN
taxlaw-2813	697	9	,	,	PUNCT
taxlaw-2813	697	10	taxation	taxation	NOUN
taxlaw-2813	697	11	:	:	PUNCT
taxlaw-2813	697	12	an	an	DET
taxlaw-2813	697	13	interdisciplinary	interdisciplinary	ADJ
taxlaw-2813	697	14	approach	approach	NOUN
taxlaw-2813	697	15	to	to	ADP
taxlaw-2813	697	16	research	research	NOUN
taxlaw-2813	697	17	187–88	187–88	NUM
taxlaw-2813	697	18	(	(	PUNCT
taxlaw-2813	697	19	2005	2005	NUM
taxlaw-2813	697	20	)	)	PUNCT
taxlaw-2813	697	21	.	.	PUNCT
taxlaw-2813	698	1	to	to	PART
taxlaw-2813	698	2	obtain	obtain	VERB
taxlaw-2813	698	3	a	a	DET
taxlaw-2813	698	4	fair	fair	ADJ
taxlaw-2813	698	5	allocation	allocation	NOUN
taxlaw-2813	698	6	of	of	ADP
taxlaw-2813	698	7	tax	tax	NOUN
taxlaw-2813	698	8	revenues	revenue	NOUN
taxlaw-2813	698	9	,	,	PUNCT
taxlaw-2813	698	10	the	the	DET
taxlaw-2813	698	11	oecd	oecd	PROPN
taxlaw-2813	698	12	adopted	adopt	VERB
taxlaw-2813	698	13	the	the	DET
taxlaw-2813	698	14	“	"	PUNCT
taxlaw-2813	698	15	arm	arm	NOUN
taxlaw-2813	698	16	's	's	PART
taxlaw-2813	698	17	length	length	NOUN
taxlaw-2813	698	18	principle	principle	NOUN
taxlaw-2813	698	19	,	,	PUNCT
taxlaw-2813	698	20	”	"	PUNCT
taxlaw-2813	698	21	by	by	ADP
taxlaw-2813	698	22	which	which	PRON
taxlaw-2813	698	23	it	it	PRON
taxlaw-2813	698	24	is	be	AUX
taxlaw-2813	698	25	meant	mean	VERB
taxlaw-2813	698	26	that	that	SCONJ
taxlaw-2813	698	27	a	a	DET
taxlaw-2813	698	28	firm	firm	ADJ
taxlaw-2813	698	29	market	market	NOUN
taxlaw-2813	698	30	value	value	NOUN
taxlaw-2813	698	31	is	be	AUX
taxlaw-2813	698	32	to	to	PART
taxlaw-2813	698	33	be	be	AUX
taxlaw-2813	698	34	set	set	VERB
taxlaw-2813	698	35	on	on	ADP
taxlaw-2813	698	36	the	the	DET
taxlaw-2813	698	37	asset	asset	NOUN
taxlaw-2813	698	38	being	be	AUX
taxlaw-2813	698	39	transferred	transfer	VERB
taxlaw-2813	698	40	.	.	PUNCT
taxlaw-2813	699	1	see	see	VERB
taxlaw-2813	699	2	liu	liu	PROPN
taxlaw-2813	699	3	ping	ping	PROPN
taxlaw-2813	699	4	&	&	CCONJ
taxlaw-2813	699	5	caroline	caroline	PROPN
taxlaw-2813	699	6	silberztein	silberztein	PROPN
taxlaw-2813	699	7	,	,	PUNCT
taxlaw-2813	699	8	transfer	transfer	NOUN
taxlaw-2813	699	9	pricing	pricing	NOUN
taxlaw-2813	699	10	,	,	PUNCT
taxlaw-2813	699	11	customs	custom	NOUN
taxlaw-2813	699	12	duties	duty	NOUN
taxlaw-2813	699	13	and	and	CCONJ
taxlaw-2813	699	14	vat	vat	NOUN
taxlaw-2813	699	15	rules	rule	NOUN
taxlaw-2813	699	16	:	:	PUNCT
taxlaw-2813	699	17	can	can	AUX
taxlaw-2813	699	18	we	we	PRON
taxlaw-2813	699	19	bridge	bridge	VERB
taxlaw-2813	699	20	the	the	DET
taxlaw-2813	699	21	gap	gap	NOUN
taxlaw-2813	699	22	?	?	PUNCT
taxlaw-2813	699	23	,	,	PUNCT
taxlaw-2813	699	24	1	1	NUM
taxlaw-2813	699	25	world	world	NOUN
taxlaw-2813	699	26	com	com	NOUN
taxlaw-2813	699	27	.	.	PUNCT
taxlaw-2813	699	28	rev	rev	PROPN
taxlaw-2813	699	29	.	.	PROPN
taxlaw-2813	699	30	36	36	NUM
taxlaw-2813	699	31	,	,	PUNCT
taxlaw-2813	699	32	36	36	NUM
taxlaw-2813	699	33	(	(	PUNCT
taxlaw-2813	699	34	2007	2007	NUM
taxlaw-2813	699	35	)	)	PUNCT
taxlaw-2813	699	36	.	.	PUNCT
taxlaw-2813	700	1	this	this	DET
taxlaw-2813	700	2	principle	principle	NOUN
taxlaw-2813	700	3	was	be	AUX
taxlaw-2813	700	4	originally	originally	ADV
taxlaw-2813	700	5	practiced	practice	VERB
taxlaw-2813	700	6	by	by	ADP
taxlaw-2813	700	7	the	the	DET
taxlaw-2813	700	8	united	united	PROPN
taxlaw-2813	700	9	states	states	PROPN
taxlaw-2813	700	10	and	and	CCONJ
taxlaw-2813	700	11	copied	copy	VERB
taxlaw-2813	700	12	by	by	ADP
taxlaw-2813	700	13	the	the	DET
taxlaw-2813	700	14	league	league	NOUN
taxlaw-2813	700	15	of	of	ADP
taxlaw-2813	700	16	nations	nation	NOUN
taxlaw-2813	700	17	in	in	ADP
taxlaw-2813	700	18	1935	1935	NUM
taxlaw-2813	700	19	in	in	ADP
taxlaw-2813	700	20	their	their	PRON
taxlaw-2813	700	21	allocation	allocation	NOUN
taxlaw-2813	700	22	convention	convention	NOUN
taxlaw-2813	700	23	.	.	PUNCT
taxlaw-2813	701	1	rixen	rixen	NOUN
taxlaw-2813	701	2	,	,	PUNCT
taxlaw-2813	701	3	supra	supra	PROPN
taxlaw-2813	701	4	note	note	NOUN
taxlaw-2813	701	5	3	3	NUM
taxlaw-2813	701	6	,	,	PUNCT
taxlaw-2813	701	7	at	at	ADP
taxlaw-2813	701	8	95	95	NUM
taxlaw-2813	701	9	.	.	PUNCT
taxlaw-2813	702	1	as	as	SCONJ
taxlaw-2813	702	2	christians	christians	PROPN
taxlaw-2813	702	3	summarizes	summarize	NOUN
taxlaw-2813	702	4	,	,	PUNCT
taxlaw-2813	702	5	“	"	PUNCT
taxlaw-2813	702	6	the	the	DET
taxlaw-2813	702	7	effect	effect	NOUN
taxlaw-2813	702	8	of	of	ADP
taxlaw-2813	702	9	transfer	transfer	NOUN
taxlaw-2813	702	10	pricing	pricing	NOUN
taxlaw-2813	702	11	rules	rule	NOUN
taxlaw-2813	702	12	is	be	AUX
taxlaw-2813	702	13	to	to	PART
taxlaw-2813	702	14	divide	divide	VERB
taxlaw-2813	702	15	revenues	revenue	NOUN
taxlaw-2813	702	16	between	between	ADP
taxlaw-2813	702	17	countries	country	NOUN
taxlaw-2813	702	18	in	in	ADP
taxlaw-2813	702	19	a	a	DET
taxlaw-2813	702	20	generally	generally	ADV
taxlaw-2813	702	21	acceptable	acceptable	ADJ
taxlaw-2813	702	22	way	way	NOUN
taxlaw-2813	702	23	.	.	PUNCT
taxlaw-2813	702	24	”	"	PUNCT
taxlaw-2813	703	1	christians	christians	PROPN
taxlaw-2813	703	2	,	,	PUNCT
taxlaw-2813	703	3	supra	supra	PROPN
taxlaw-2813	703	4	note	note	NOUN
taxlaw-2813	703	5	12	12	NUM
taxlaw-2813	703	6	,	,	PUNCT
taxlaw-2813	703	7	at	at	ADP
taxlaw-2813	703	8	1421	1421	NUM
taxlaw-2813	703	9	.	.	PUNCT
taxlaw-2813	704	1	136	136	NUM
taxlaw-2813	704	2	boise	boise	PROPN
taxlaw-2813	704	3	&	&	CCONJ
taxlaw-2813	704	4	morriss	morriss	PROPN
taxlaw-2813	704	5	,	,	PUNCT
taxlaw-2813	704	6	supra	supra	PROPN
taxlaw-2813	704	7	note	note	PROPN
taxlaw-2813	704	8	40	40	NUM
taxlaw-2813	704	9	,	,	PUNCT
taxlaw-2813	704	10	at	at	ADP
taxlaw-2813	704	11	408–09	408–09	NUM
taxlaw-2813	704	12	.	.	PUNCT
taxlaw-2813	705	1	137	137	NUM
taxlaw-2813	705	2	internal	internal	ADJ
taxlaw-2813	705	3	revenue	revenue	NOUN
taxlaw-2813	705	4	service	service	NOUN
taxlaw-2813	705	5	,	,	PUNCT
taxlaw-2813	705	6	supra	supra	PROPN
taxlaw-2813	705	7	note	note	PROPN
taxlaw-2813	705	8	117	117	NUM
taxlaw-2813	705	9	,	,	PUNCT
taxlaw-2813	705	10	at	at	ADP
taxlaw-2813	705	11	60	60	NUM
taxlaw-2813	705	12	.	.	PUNCT
taxlaw-2813	705	13	2012	2012	NUM
taxlaw-2813	705	14	]	]	PUNCT
taxlaw-2813	705	15	cartelizing	cartelize	VERB
taxlaw-2813	705	16	taxes	taxis	NOUN
taxlaw-2813	705	17	29	29	NUM
taxlaw-2813	705	18	foreign	foreign	ADJ
taxlaw-2813	705	19	currencies	currency	NOUN
taxlaw-2813	705	20	where	where	SCONJ
taxlaw-2813	705	21	exchange	exchange	NOUN
taxlaw-2813	705	22	rates	rate	NOUN
taxlaw-2813	705	23	varied	varied	ADJ
taxlaw-2813	705	24	over	over	ADP
taxlaw-2813	705	25	time.138	time.138	PROPN
taxlaw-2813	705	26	in	in	ADP
taxlaw-2813	705	27	one	one	NUM
taxlaw-2813	705	28	instance	instance	NOUN
taxlaw-2813	705	29	,	,	PUNCT
taxlaw-2813	705	30	after	after	SCONJ
taxlaw-2813	705	31	irs	irs	PROPN
taxlaw-2813	705	32	field	field	NOUN
taxlaw-2813	705	33	agents	agent	NOUN
taxlaw-2813	705	34	discovered	discover	VERB
taxlaw-2813	705	35	that	that	SCONJ
taxlaw-2813	705	36	they	they	PRON
taxlaw-2813	705	37	could	could	AUX
taxlaw-2813	705	38	not	not	PART
taxlaw-2813	705	39	access	access	VERB
taxlaw-2813	705	40	the	the	DET
taxlaw-2813	705	41	forms	form	NOUN
taxlaw-2813	705	42	the	the	DET
taxlaw-2813	705	43	canadian	canadian	ADJ
taxlaw-2813	705	44	tax	tax	NOUN
taxlaw-2813	705	45	authorities	authority	NOUN
taxlaw-2813	705	46	sent	send	VERB
taxlaw-2813	705	47	to	to	ADP
taxlaw-2813	705	48	the	the	DET
taxlaw-2813	705	49	irs	irs	PROPN
taxlaw-2813	705	50	because	because	SCONJ
taxlaw-2813	705	51	the	the	DET
taxlaw-2813	705	52	forms	form	NOUN
taxlaw-2813	705	53	“	"	PUNCT
taxlaw-2813	705	54	were	be	AUX
taxlaw-2813	705	55	not	not	PART
taxlaw-2813	705	56	processed	process	VERB
taxlaw-2813	705	57	by	by	ADP
taxlaw-2813	705	58	the	the	DET
taxlaw-2813	705	59	service	service	NOUN
taxlaw-2813	705	60	and	and	CCONJ
taxlaw-2813	705	61	therefore	therefore	ADV
taxlaw-2813	705	62	were	be	AUX
taxlaw-2813	705	63	not	not	PART
taxlaw-2813	705	64	retrievable	retrievable	ADJ
taxlaw-2813	705	65	,	,	PUNCT
taxlaw-2813	705	66	”	"	PUNCT
taxlaw-2813	705	67	the	the	DET
taxlaw-2813	705	68	field	field	NOUN
taxlaw-2813	705	69	agents	agent	NOUN
taxlaw-2813	705	70	worked	work	VERB
taxlaw-2813	705	71	out	out	ADP
taxlaw-2813	705	72	an	an	DET
taxlaw-2813	705	73	arrangement	arrangement	NOUN
taxlaw-2813	705	74	with	with	ADP
taxlaw-2813	705	75	the	the	DET
taxlaw-2813	705	76	canadian	canadian	ADJ
taxlaw-2813	705	77	tax	tax	NOUN
taxlaw-2813	705	78	authorities	authority	NOUN
taxlaw-2813	705	79	to	to	PART
taxlaw-2813	705	80	obtain	obtain	VERB
taxlaw-2813	705	81	their	their	PRON
taxlaw-2813	705	82	own	own	ADJ
taxlaw-2813	705	83	copies	copy	NOUN
taxlaw-2813	705	84	of	of	ADP
taxlaw-2813	705	85	the	the	DET
taxlaw-2813	705	86	forms	form	NOUN
taxlaw-2813	705	87	being	be	AUX
taxlaw-2813	705	88	sent	send	VERB
taxlaw-2813	705	89	to	to	ADP
taxlaw-2813	705	90	the	the	DET
taxlaw-2813	705	91	irs	irs	PROPN
taxlaw-2813	705	92	main	main	ADJ
taxlaw-2813	705	93	office	office	NOUN
taxlaw-2813	705	94	from	from	ADP
taxlaw-2813	705	95	the	the	DET
taxlaw-2813	705	96	canadians	canadian	NOUN
taxlaw-2813	705	97	whenever	whenever	SCONJ
taxlaw-2813	705	98	the	the	DET
taxlaw-2813	705	99	canadians	canadians	PROPN
taxlaw-2813	705	100	believed	believe	VERB
taxlaw-2813	705	101	the	the	DET
taxlaw-2813	705	102	forms	form	NOUN
taxlaw-2813	705	103	“	"	PUNCT
taxlaw-2813	705	104	could	could	AUX
taxlaw-2813	705	105	be	be	AUX
taxlaw-2813	705	106	of	of	ADP
taxlaw-2813	705	107	significance	significance	NOUN
taxlaw-2813	705	108	”	"	PUNCT
taxlaw-2813	705	109	for	for	ADP
taxlaw-2813	705	110	the	the	DET
taxlaw-2813	705	111	united	united	PROPN
taxlaw-2813	705	112	states.139	states.139	PROPN
taxlaw-2813	705	113	that	that	SCONJ
taxlaw-2813	705	114	“	"	PUNCT
taxlaw-2813	705	115	front	front	ADJ
taxlaw-2813	705	116	line	line	NOUN
taxlaw-2813	705	117	”	"	PUNCT
taxlaw-2813	705	118	american	american	ADJ
taxlaw-2813	705	119	tax	tax	NOUN
taxlaw-2813	705	120	personnel	personnel	NOUN
taxlaw-2813	705	121	were	be	AUX
taxlaw-2813	705	122	forced	force	VERB
taxlaw-2813	705	123	to	to	PART
taxlaw-2813	705	124	rely	rely	VERB
taxlaw-2813	705	125	on	on	ADP
taxlaw-2813	705	126	foreigners	foreigner	NOUN
taxlaw-2813	705	127	’	'	PUNCT
taxlaw-2813	705	128	judgment	judgment	NOUN
taxlaw-2813	705	129	of	of	ADP
taxlaw-2813	705	130	what	what	PRON
taxlaw-2813	705	131	was	be	AUX
taxlaw-2813	705	132	important	important	ADJ
taxlaw-2813	705	133	by	by	ADP
taxlaw-2813	705	134	the	the	DET
taxlaw-2813	705	135	inadequacies	inadequacy	NOUN
taxlaw-2813	705	136	of	of	ADP
taxlaw-2813	705	137	their	their	PRON
taxlaw-2813	705	138	own	own	ADJ
taxlaw-2813	705	139	agency	agency	NOUN
taxlaw-2813	705	140	to	to	PART
taxlaw-2813	705	141	process	process	VERB
taxlaw-2813	705	142	english	english	ADJ
taxlaw-2813	705	143	language	language	NOUN
taxlaw-2813	705	144	paperwork	paperwork	NOUN
taxlaw-2813	705	145	from	from	ADP
taxlaw-2813	705	146	the	the	DET
taxlaw-2813	705	147	united	united	PROPN
taxlaw-2813	705	148	states	states	PROPN
taxlaw-2813	705	149	’	’	PART
taxlaw-2813	705	150	closest	close	ADJ
taxlaw-2813	705	151	neighbor	neighbor	NOUN
taxlaw-2813	705	152	is	be	AUX
taxlaw-2813	705	153	an	an	DET
taxlaw-2813	705	154	indication	indication	NOUN
taxlaw-2813	705	155	of	of	ADP
taxlaw-2813	705	156	the	the	DET
taxlaw-2813	705	157	magnitude	magnitude	NOUN
taxlaw-2813	705	158	of	of	ADP
taxlaw-2813	705	159	the	the	DET
taxlaw-2813	705	160	problems	problem	NOUN
taxlaw-2813	705	161	that	that	PRON
taxlaw-2813	705	162	less	less	ADV
taxlaw-2813	705	163	well	well	ADV
taxlaw-2813	705	164	-	-	PUNCT
taxlaw-2813	705	165	funded	fund	VERB
taxlaw-2813	705	166	tax	tax	NOUN
taxlaw-2813	705	167	authorities	authority	NOUN
taxlaw-2813	705	168	around	around	ADP
taxlaw-2813	705	169	the	the	DET
taxlaw-2813	705	170	world	world	NOUN
taxlaw-2813	705	171	faced	face	VERB
taxlaw-2813	705	172	.	.	PUNCT
taxlaw-2813	706	1	in	in	ADP
taxlaw-2813	706	2	addition	addition	NOUN
taxlaw-2813	706	3	,	,	PUNCT
taxlaw-2813	706	4	legal	legal	ADJ
taxlaw-2813	706	5	arbitrage	arbitrage	NOUN
taxlaw-2813	706	6	efforts	effort	NOUN
taxlaw-2813	706	7	swiftly	swiftly	ADV
taxlaw-2813	706	8	expanded	expand	VERB
taxlaw-2813	706	9	beyond	beyond	ADP
taxlaw-2813	706	10	tax	tax	NOUN
taxlaw-2813	706	11	issues	issue	NOUN
taxlaw-2813	706	12	.	.	PUNCT
taxlaw-2813	707	1	the	the	DET
taxlaw-2813	707	2	availability	availability	NOUN
taxlaw-2813	707	3	of	of	ADP
taxlaw-2813	707	4	bearer	bearer	PROPN
taxlaw-2813	707	5	share	share	NOUN
taxlaw-2813	707	6	corporations	corporation	NOUN
taxlaw-2813	707	7	in	in	ADP
taxlaw-2813	707	8	the	the	DET
taxlaw-2813	707	9	netherlands	netherlands	PROPN
taxlaw-2813	707	10	antilles	antille	NOUN
taxlaw-2813	707	11	attracted	attract	VERB
taxlaw-2813	707	12	investors	investor	NOUN
taxlaw-2813	707	13	in	in	ADP
taxlaw-2813	707	14	u.s	u.s	PROPN
taxlaw-2813	707	15	.	.	PROPN
taxlaw-2813	707	16	real	real	ADJ
taxlaw-2813	707	17	estate	estate	NOUN
taxlaw-2813	707	18	(	(	PUNCT
taxlaw-2813	707	19	possibly	possibly	ADV
taxlaw-2813	707	20	including	include	VERB
taxlaw-2813	707	21	some	some	DET
taxlaw-2813	707	22	americans	americans	PROPN
taxlaw-2813	707	23	)	)	PUNCT
taxlaw-2813	707	24	who	who	PRON
taxlaw-2813	707	25	valued	value	VERB
taxlaw-2813	707	26	both	both	CCONJ
taxlaw-2813	707	27	the	the	DET
taxlaw-2813	707	28	anonymity	anonymity	NOUN
taxlaw-2813	707	29	that	that	SCONJ
taxlaw-2813	707	30	the	the	DET
taxlaw-2813	707	31	bearer	bearer	NOUN
taxlaw-2813	707	32	shares	share	NOUN
taxlaw-2813	707	33	provided	provide	VERB
taxlaw-2813	707	34	and	and	CCONJ
taxlaw-2813	707	35	,	,	PUNCT
taxlaw-2813	707	36	perhaps	perhaps	ADV
taxlaw-2813	707	37	,	,	PUNCT
taxlaw-2813	707	38	that	that	SCONJ
taxlaw-2813	707	39	the	the	DET
taxlaw-2813	707	40	shares	share	NOUN
taxlaw-2813	707	41	could	could	AUX
taxlaw-2813	707	42	be	be	AUX
taxlaw-2813	707	43	transferred	transfer	VERB
taxlaw-2813	707	44	without	without	ADP
taxlaw-2813	707	45	u.s	u.s	PROPN
taxlaw-2813	707	46	.	.	PROPN
taxlaw-2813	707	47	tax	tax	NOUN
taxlaw-2813	707	48	authorities	authority	NOUN
taxlaw-2813	707	49	knowing	know	VERB
taxlaw-2813	707	50	that	that	SCONJ
taxlaw-2813	707	51	the	the	DET
taxlaw-2813	707	52	property	property	NOUN
taxlaw-2813	707	53	had	have	AUX
taxlaw-2813	707	54	changed	change	VERB
taxlaw-2813	707	55	hands.140	hands.140	PROPN
taxlaw-2813	707	56	individuals	individual	NOUN
taxlaw-2813	707	57	in	in	ADP
taxlaw-2813	707	58	civil	civil	ADJ
taxlaw-2813	707	59	law	law	NOUN
taxlaw-2813	707	60	jurisdictions	jurisdiction	NOUN
taxlaw-2813	707	61	established	establish	VERB
taxlaw-2813	707	62	trusts	trust	NOUN
taxlaw-2813	707	63	in	in	ADP
taxlaw-2813	707	64	common	common	ADJ
taxlaw-2813	707	65	law	law	NOUN
taxlaw-2813	707	66	jurisdictions	jurisdiction	NOUN
taxlaw-2813	707	67	to	to	PART
taxlaw-2813	707	68	avoid	avoid	VERB
taxlaw-2813	707	69	forced	force	VERB
taxlaw-2813	707	70	heirship	heirship	NOUN
taxlaw-2813	707	71	laws.141	laws.141	X
taxlaw-2813	707	72	captive	captive	ADJ
taxlaw-2813	707	73	insurers	insurer	NOUN
taxlaw-2813	707	74	located	locate	VERB
taxlaw-2813	707	75	in	in	ADP
taxlaw-2813	707	76	offshore	offshore	ADJ
taxlaw-2813	707	77	jurisdictions	jurisdiction	NOUN
taxlaw-2813	707	78	offered	offer	VERB
taxlaw-2813	707	79	firms	firm	NOUN
taxlaw-2813	707	80	a	a	DET
taxlaw-2813	707	81	combination	combination	NOUN
taxlaw-2813	707	82	of	of	ADP
taxlaw-2813	707	83	deductible	deductible	ADJ
taxlaw-2813	707	84	premiums	premium	NOUN
taxlaw-2813	707	85	,	,	PUNCT
taxlaw-2813	707	86	flexible	flexible	ADJ
taxlaw-2813	707	87	coverage	coverage	NOUN
taxlaw-2813	707	88	,	,	PUNCT
taxlaw-2813	707	89	and	and	CCONJ
taxlaw-2813	707	90	access	access	NOUN
taxlaw-2813	707	91	to	to	ADP
taxlaw-2813	707	92	the	the	DET
taxlaw-2813	707	93	global	global	ADJ
taxlaw-2813	707	94	reinsurance	reinsurance	NOUN
taxlaw-2813	707	95	market.142	market.142	PROPN
taxlaw-2813	707	96	as	as	SCONJ
taxlaw-2813	707	97	the	the	DET
taxlaw-2813	707	98	volume	volume	NOUN
taxlaw-2813	707	99	and	and	CCONJ
taxlaw-2813	707	100	size	size	NOUN
taxlaw-2813	707	101	of	of	ADP
taxlaw-2813	707	102	international	international	ADJ
taxlaw-2813	707	103	transactions	transaction	NOUN
taxlaw-2813	707	104	grew	grow	VERB
taxlaw-2813	707	105	,	,	PUNCT
taxlaw-2813	707	106	the	the	DET
taxlaw-2813	707	107	scope	scope	NOUN
taxlaw-2813	707	108	of	of	ADP
taxlaw-2813	707	109	the	the	DET
taxlaw-2813	707	110	problems	problem	NOUN
taxlaw-2813	707	111	they	they	PRON
taxlaw-2813	707	112	138	138	NUM
taxlaw-2813	707	113	oversight	oversight	NOUN
taxlaw-2813	707	114	hearings	hearing	NOUN
taxlaw-2813	707	115	into	into	ADP
taxlaw-2813	707	116	the	the	DET
taxlaw-2813	707	117	operations	operation	NOUN
taxlaw-2813	707	118	of	of	ADP
taxlaw-2813	707	119	the	the	DET
taxlaw-2813	707	120	irs	irs	PROPN
taxlaw-2813	707	121	(	(	PUNCT
taxlaw-2813	707	122	income	income	NOUN
taxlaw-2813	707	123	information	information	NOUN
taxlaw-2813	707	124	document	document	NOUN
taxlaw-2813	707	125	matching	matching	NOUN
taxlaw-2813	707	126	program	program	NOUN
taxlaw-2813	707	127	):	):	PUNCT
taxlaw-2813	707	128	hearing	hear	VERB
taxlaw-2813	707	129	before	before	ADP
taxlaw-2813	707	130	the	the	DET
taxlaw-2813	707	131	subcomm	subcomm	NOUN
taxlaw-2813	707	132	.	.	PUNCT
taxlaw-2813	708	1	on	on	ADP
taxlaw-2813	708	2	commerce	commerce	PROPN
taxlaw-2813	708	3	,	,	PUNCT
taxlaw-2813	708	4	consumer	consumer	NOUN
taxlaw-2813	708	5	and	and	CCONJ
taxlaw-2813	708	6	monetary	monetary	ADJ
taxlaw-2813	708	7	affairs	affair	NOUN
taxlaw-2813	708	8	of	of	ADP
taxlaw-2813	708	9	the	the	DET
taxlaw-2813	708	10	h.	h.	PROPN
taxlaw-2813	708	11	comm	comm	NOUN
taxlaw-2813	708	12	.	.	PUNCT
taxlaw-2813	709	1	on	on	ADP
taxlaw-2813	709	2	gov’t	gov’t	NUM
taxlaw-2813	709	3	operations	operation	NOUN
taxlaw-2813	709	4	,	,	PUNCT
taxlaw-2813	709	5	94th	94th	ADJ
taxlaw-2813	709	6	cong	cong	NOUN
taxlaw-2813	709	7	.	.	PUNCT
taxlaw-2813	710	1	17	17	NUM
taxlaw-2813	710	2	(	(	PUNCT
taxlaw-2813	710	3	1976	1976	NUM
taxlaw-2813	710	4	)	)	PUNCT
taxlaw-2813	710	5	(	(	PUNCT
taxlaw-2813	710	6	statement	statement	NOUN
taxlaw-2813	710	7	of	of	ADP
taxlaw-2813	710	8	jacob	jacob	PROPN
taxlaw-2813	710	9	kaufman	kaufman	PROPN
taxlaw-2813	710	10	&	&	CCONJ
taxlaw-2813	710	11	dean	dean	PROPN
taxlaw-2813	710	12	scott	scott	PROPN
taxlaw-2813	710	13	,	,	PUNCT
taxlaw-2813	710	14	subcommittee	subcommittee	NOUN
taxlaw-2813	710	15	staff	staff	NOUN
taxlaw-2813	710	16	investigators	investigator	NOUN
taxlaw-2813	710	17	,	,	PUNCT
taxlaw-2813	710	18	on	on	ADP
taxlaw-2813	710	19	detail	detail	NOUN
taxlaw-2813	710	20	from	from	ADP
taxlaw-2813	710	21	gao	gao	PROPN
taxlaw-2813	710	22	)	)	PUNCT
taxlaw-2813	710	23	(	(	PUNCT
taxlaw-2813	710	24	“	"	PUNCT
taxlaw-2813	710	25	irs	irs	PROPN
taxlaw-2813	710	26	agents	agent	NOUN
taxlaw-2813	710	27	had	have	VERB
taxlaw-2813	710	28	very	very	ADV
taxlaw-2813	710	29	little	little	ADJ
taxlaw-2813	710	30	or	or	CCONJ
taxlaw-2813	710	31	no	no	DET
taxlaw-2813	710	32	knowledge	knowledge	NOUN
taxlaw-2813	710	33	relating	relate	VERB
taxlaw-2813	710	34	to	to	ADP
taxlaw-2813	710	35	the	the	DET
taxlaw-2813	710	36	existence	existence	NOUN
taxlaw-2813	710	37	or	or	CCONJ
taxlaw-2813	710	38	use	use	NOUN
taxlaw-2813	710	39	of	of	ADP
taxlaw-2813	710	40	the	the	DET
taxlaw-2813	710	41	foreign	foreign	ADJ
taxlaw-2813	710	42	income	income	NOUN
taxlaw-2813	710	43	information	information	NOUN
taxlaw-2813	710	44	documents	document	NOUN
taxlaw-2813	710	45	.	.	PUNCT
taxlaw-2813	711	1	this	this	PRON
taxlaw-2813	711	2	is	be	AUX
taxlaw-2813	711	3	not	not	PART
taxlaw-2813	711	4	surprising	surprising	ADJ
taxlaw-2813	711	5	since	since	SCONJ
taxlaw-2813	711	6	all	all	DET
taxlaw-2813	711	7	these	these	DET
taxlaw-2813	711	8	documents	document	NOUN
taxlaw-2813	711	9	simply	simply	ADV
taxlaw-2813	711	10	arrive	arrive	VERB
taxlaw-2813	711	11	at	at	ADP
taxlaw-2813	711	12	the	the	DET
taxlaw-2813	711	13	philadelphia	philadelphia	PROPN
taxlaw-2813	711	14	service	service	NOUN
taxlaw-2813	711	15	center	center	NOUN
taxlaw-2813	711	16	and	and	CCONJ
taxlaw-2813	711	17	then	then	ADV
taxlaw-2813	711	18	are	be	AUX
taxlaw-2813	711	19	shipped	ship	VERB
taxlaw-2813	711	20	off	off	ADP
taxlaw-2813	711	21	without	without	ADP
taxlaw-2813	711	22	examination	examination	NOUN
taxlaw-2813	711	23	to	to	ADP
taxlaw-2813	711	24	a	a	DET
taxlaw-2813	711	25	federal	federal	ADJ
taxlaw-2813	711	26	records	record	NOUN
taxlaw-2813	711	27	center	center	NOUN
taxlaw-2813	711	28	.	.	PUNCT
taxlaw-2813	711	29	”	"	PUNCT
taxlaw-2813	711	30	)	)	PUNCT
taxlaw-2813	711	31	;	;	PUNCT
taxlaw-2813	711	32	i	i	PRON
taxlaw-2813	711	33	d.	d.	PROPN
taxlaw-2813	711	34	at	at	ADP
taxlaw-2813	711	35	50	50	NUM
taxlaw-2813	711	36	(	(	PUNCT
taxlaw-2813	711	37	“	"	PUNCT
taxlaw-2813	711	38	to	to	PART
taxlaw-2813	711	39	begin	begin	VERB
taxlaw-2813	711	40	with	with	ADP
taxlaw-2813	711	41	,	,	PUNCT
taxlaw-2813	711	42	finding	find	VERB
taxlaw-2813	711	43	someone	someone	PRON
taxlaw-2813	711	44	who	who	PRON
taxlaw-2813	711	45	knew	know	VERB
taxlaw-2813	711	46	anything	anything	PRON
taxlaw-2813	711	47	about	about	ADP
taxlaw-2813	711	48	the	the	DET
taxlaw-2813	711	49	forms	form	NOUN
taxlaw-2813	711	50	was	be	AUX
taxlaw-2813	711	51	a	a	DET
taxlaw-2813	711	52	big	big	ADJ
taxlaw-2813	711	53	problem	problem	NOUN
taxlaw-2813	711	54	but	but	CCONJ
taxlaw-2813	711	55	after	after	ADP
taxlaw-2813	711	56	that	that	PRON
taxlaw-2813	711	57	the	the	DET
taxlaw-2813	711	58	reasons	reason	NOUN
taxlaw-2813	711	59	provided	provide	VERB
taxlaw-2813	711	60	,	,	PUNCT
taxlaw-2813	711	61	as	as	SCONJ
taxlaw-2813	711	62	quoted	quote	VERB
taxlaw-2813	711	63	in	in	ADP
taxlaw-2813	711	64	our	our	PRON
taxlaw-2813	711	65	statement	statement	NOUN
taxlaw-2813	711	66	,	,	PUNCT
taxlaw-2813	711	67	were	be	AUX
taxlaw-2813	711	68	that	that	SCONJ
taxlaw-2813	711	69	they	they	PRON
taxlaw-2813	711	70	were	be	AUX
taxlaw-2813	711	71	in	in	ADP
taxlaw-2813	711	72	a	a	DET
taxlaw-2813	711	73	foreign	foreign	ADJ
taxlaw-2813	711	74	language	language	NOUN
taxlaw-2813	711	75	,	,	PUNCT
taxlaw-2813	711	76	and	and	CCONJ
taxlaw-2813	711	77	there	there	PRON
taxlaw-2813	711	78	were	be	VERB
taxlaw-2813	711	79	no	no	DET
taxlaw-2813	711	80	identifying	identify	VERB
taxlaw-2813	711	81	numbers	number	NOUN
taxlaw-2813	711	82	on	on	ADP
taxlaw-2813	711	83	them	they	PRON
taxlaw-2813	711	84	.	.	PUNCT
taxlaw-2813	712	1	therefore	therefore	ADV
taxlaw-2813	712	2	,	,	PUNCT
taxlaw-2813	712	3	because	because	SCONJ
taxlaw-2813	712	4	of	of	ADP
taxlaw-2813	712	5	this	this	PRON
taxlaw-2813	712	6	,	,	PUNCT
taxlaw-2813	712	7	irs	irs	PROPN
taxlaw-2813	712	8	said	say	VERB
taxlaw-2813	712	9	it	it	PRON
taxlaw-2813	712	10	could	could	AUX
taxlaw-2813	712	11	not	not	PART
taxlaw-2813	712	12	use	use	VERB
taxlaw-2813	712	13	them	they	PRON
taxlaw-2813	712	14	in	in	ADP
taxlaw-2813	712	15	the	the	DET
taxlaw-2813	712	16	matching	matching	NOUN
taxlaw-2813	712	17	program	program	NOUN
taxlaw-2813	712	18	or	or	CCONJ
taxlaw-2813	712	19	for	for	ADP
taxlaw-2813	712	20	any	any	DET
taxlaw-2813	712	21	other	other	ADJ
taxlaw-2813	712	22	purpose	purpose	NOUN
taxlaw-2813	712	23	for	for	ADP
taxlaw-2813	712	24	that	that	DET
taxlaw-2813	712	25	matter	matter	NOUN
taxlaw-2813	712	26	.	.	PUNCT
taxlaw-2813	712	27	”	"	PUNCT
taxlaw-2813	712	28	)	)	PUNCT
taxlaw-2813	712	29	;	;	PUNCT
taxlaw-2813	712	30	i	i	PRON
taxlaw-2813	712	31	d.	d.	PROPN
taxlaw-2813	712	32	at	at	ADP
taxlaw-2813	712	33	83	83	NUM
taxlaw-2813	712	34	(	(	PUNCT
taxlaw-2813	712	35	statement	statement	NOUN
taxlaw-2813	712	36	of	of	ADP
taxlaw-2813	712	37	donald	donald	PROPN
taxlaw-2813	712	38	c.	c.	PROPN
taxlaw-2813	712	39	alexander	alexander	PROPN
taxlaw-2813	712	40	,	,	PUNCT
taxlaw-2813	712	41	commissioner	commissioner	NOUN
taxlaw-2813	712	42	,	,	PUNCT
taxlaw-2813	712	43	irs	irs	PROPN
taxlaw-2813	712	44	)	)	PUNCT
taxlaw-2813	712	45	(	(	PUNCT
taxlaw-2813	712	46	stating	state	VERB
taxlaw-2813	712	47	that	that	SCONJ
taxlaw-2813	712	48	irs	irs	PROPN
taxlaw-2813	712	49	needs	need	VERB
taxlaw-2813	712	50	information	information	NOUN
taxlaw-2813	712	51	in	in	ADP
taxlaw-2813	712	52	dollars	dollar	NOUN
taxlaw-2813	712	53	at	at	ADP
taxlaw-2813	712	54	time	time	NOUN
taxlaw-2813	712	55	paid	pay	VERB
taxlaw-2813	712	56	,	,	PUNCT
taxlaw-2813	712	57	but	but	CCONJ
taxlaw-2813	712	58	does	do	AUX
taxlaw-2813	712	59	not	not	PART
taxlaw-2813	712	60	get	get	VERB
taxlaw-2813	712	61	it	it	PRON
taxlaw-2813	712	62	)	)	PUNCT
taxlaw-2813	712	63	.	.	PUNCT
taxlaw-2813	713	1	it	it	PRON
taxlaw-2813	713	2	is	be	AUX
taxlaw-2813	713	3	easy	easy	ADJ
taxlaw-2813	713	4	to	to	PART
taxlaw-2813	713	5	chuckle	chuckle	VERB
taxlaw-2813	713	6	at	at	ADP
taxlaw-2813	713	7	the	the	DET
taxlaw-2813	713	8	irs	irs	PROPN
taxlaw-2813	713	9	’s	’s	PART
taxlaw-2813	713	10	problems	problem	NOUN
taxlaw-2813	713	11	,	,	PUNCT
taxlaw-2813	713	12	but	but	CCONJ
taxlaw-2813	713	13	it	it	PRON
taxlaw-2813	713	14	would	would	AUX
taxlaw-2813	713	15	have	have	AUX
taxlaw-2813	713	16	been	be	AUX
taxlaw-2813	713	17	virtually	virtually	ADV
taxlaw-2813	713	18	impossible	impossible	ADJ
taxlaw-2813	713	19	to	to	PART
taxlaw-2813	713	20	know	know	VERB
taxlaw-2813	713	21	what	what	PRON
taxlaw-2813	713	22	was	be	AUX
taxlaw-2813	713	23	meant	mean	VERB
taxlaw-2813	713	24	in	in	ADP
taxlaw-2813	713	25	u.s	u.s	PROPN
taxlaw-2813	713	26	.	.	PROPN
taxlaw-2813	713	27	dollar	dollar	NOUN
taxlaw-2813	713	28	terms	term	NOUN
taxlaw-2813	713	29	when	when	SCONJ
taxlaw-2813	713	30	a	a	DET
taxlaw-2813	713	31	form	form	NOUN
taxlaw-2813	713	32	reported	report	VERB
taxlaw-2813	713	33	a	a	DET
taxlaw-2813	713	34	1976	1976	NUM
taxlaw-2813	713	35	payment	payment	NOUN
taxlaw-2813	713	36	in	in	ADP
taxlaw-2813	713	37	lira	lira	PROPN
taxlaw-2813	713	38	,	,	PUNCT
taxlaw-2813	713	39	when	when	SCONJ
taxlaw-2813	713	40	that	that	DET
taxlaw-2813	713	41	currency	currency	NOUN
taxlaw-2813	713	42	fluctuated	fluctuate	VERB
taxlaw-2813	713	43	against	against	ADP
taxlaw-2813	713	44	the	the	DET
taxlaw-2813	713	45	dollar	dollar	NOUN
taxlaw-2813	713	46	from	from	ADP
taxlaw-2813	713	47	681.20	681.20	NUM
taxlaw-2813	713	48	to	to	ADP
taxlaw-2813	713	49	917.43	917.43	NUM
taxlaw-2813	713	50	,	,	PUNCT
taxlaw-2813	713	51	a	a	DET
taxlaw-2813	713	52	difference	difference	NOUN
taxlaw-2813	713	53	of	of	ADP
taxlaw-2813	713	54	over	over	ADP
taxlaw-2813	713	55	thirty	thirty	NUM
taxlaw-2813	713	56	percent	percent	NOUN
taxlaw-2813	713	57	,	,	PUNCT
taxlaw-2813	713	58	unless	unless	SCONJ
taxlaw-2813	713	59	the	the	DET
taxlaw-2813	713	60	day	day	NOUN
taxlaw-2813	713	61	of	of	ADP
taxlaw-2813	713	62	the	the	DET
taxlaw-2813	713	63	payment	payment	NOUN
taxlaw-2813	713	64	was	be	AUX
taxlaw-2813	713	65	also	also	ADV
taxlaw-2813	713	66	specified	specify	VERB
taxlaw-2813	713	67	.	.	PUNCT
taxlaw-2813	714	1	federal	federal	PROPN
taxlaw-2813	714	2	reserve	reserve	PROPN
taxlaw-2813	714	3	statistical	statistical	ADJ
taxlaw-2813	714	4	release	release	NOUN
taxlaw-2813	714	5	h.10	h.10	ADP
taxlaw-2813	714	6	,	,	PUNCT
taxlaw-2813	714	7	foreign	foreign	ADJ
taxlaw-2813	714	8	exchange	exchange	NOUN
taxlaw-2813	714	9	rates	rate	NOUN
taxlaw-2813	714	10	,	,	PUNCT
taxlaw-2813	714	11	italy	italy	PROPN
taxlaw-2813	714	12	historical	historical	ADJ
taxlaw-2813	714	13	rates	rate	NOUN
taxlaw-2813	714	14	,	,	PUNCT
taxlaw-2813	714	15	federal	federal	PROPN
taxlaw-2813	714	16	reserve	reserve	PROPN
taxlaw-2813	714	17	,	,	PUNCT
taxlaw-2813	714	18	available	available	ADJ
taxlaw-2813	714	19	at	at	ADP
taxlaw-2813	714	20	http://www.federalreserve.gov/releases/h10/hist/dat89_it.htm	http://www.federalreserve.gov/releases/h10/hist/dat89_it.htm	PROPN
taxlaw-2813	714	21	(	(	PUNCT
taxlaw-2813	714	22	dec	dec	PROPN
taxlaw-2813	714	23	.	.	PROPN
taxlaw-2813	714	24	29	29	NUM
taxlaw-2813	714	25	,	,	PUNCT
taxlaw-2813	714	26	1989	1989	NUM
taxlaw-2813	714	27	)	)	PUNCT
taxlaw-2813	714	28	.	.	PUNCT
taxlaw-2813	715	1	139	139	NUM
taxlaw-2813	715	2	oversight	oversight	NOUN
taxlaw-2813	715	3	hearings	hearing	NOUN
taxlaw-2813	715	4	into	into	ADP
taxlaw-2813	715	5	the	the	DET
taxlaw-2813	715	6	operations	operation	NOUN
taxlaw-2813	715	7	of	of	ADP
taxlaw-2813	715	8	the	the	DET
taxlaw-2813	715	9	irs	irs	PROPN
taxlaw-2813	715	10	(	(	PUNCT
taxlaw-2813	715	11	income	income	NOUN
taxlaw-2813	715	12	information	information	NOUN
taxlaw-2813	715	13	document	document	NOUN
taxlaw-2813	715	14	matching	matching	NOUN
taxlaw-2813	715	15	program	program	NOUN
taxlaw-2813	715	16	):	):	PUNCT
taxlaw-2813	715	17	hearing	hear	VERB
taxlaw-2813	715	18	before	before	ADP
taxlaw-2813	715	19	the	the	DET
taxlaw-2813	715	20	subcomm	subcomm	NOUN
taxlaw-2813	715	21	.	.	PUNCT
taxlaw-2813	716	1	on	on	ADP
taxlaw-2813	716	2	commerce	commerce	PROPN
taxlaw-2813	716	3	,	,	PUNCT
taxlaw-2813	716	4	consumer	consumer	NOUN
taxlaw-2813	716	5	and	and	CCONJ
taxlaw-2813	716	6	monetary	monetary	ADJ
taxlaw-2813	716	7	affairs	affair	NOUN
taxlaw-2813	716	8	of	of	ADP
taxlaw-2813	716	9	the	the	DET
taxlaw-2813	716	10	h.	h.	PROPN
taxlaw-2813	716	11	comm	comm	NOUN
taxlaw-2813	716	12	.	.	PUNCT
taxlaw-2813	717	1	on	on	ADP
taxlaw-2813	717	2	gov’t	gov’t	NUM
taxlaw-2813	717	3	operations	operation	NOUN
taxlaw-2813	717	4	,	,	PUNCT
taxlaw-2813	717	5	94th	94th	ADJ
taxlaw-2813	717	6	cong	cong	NOUN
taxlaw-2813	717	7	.	.	PUNCT
taxlaw-2813	718	1	4	4	NUM
taxlaw-2813	718	2	(	(	PUNCT
taxlaw-2813	718	3	1976	1976	NUM
taxlaw-2813	718	4	)	)	PUNCT
taxlaw-2813	718	5	(	(	PUNCT
taxlaw-2813	718	6	statement	statement	NOUN
taxlaw-2813	718	7	of	of	ADP
taxlaw-2813	718	8	john	john	PROPN
taxlaw-2813	718	9	j.	j.	PROPN
taxlaw-2813	718	10	olszewski	olszewski	PROPN
taxlaw-2813	718	11	,	,	PUNCT
taxlaw-2813	718	12	former	former	ADJ
taxlaw-2813	718	13	director	director	NOUN
taxlaw-2813	718	14	,	,	PUNCT
taxlaw-2813	718	15	intelligence	intelligence	NOUN
taxlaw-2813	718	16	division	division	NOUN
taxlaw-2813	718	17	,	,	PUNCT
taxlaw-2813	718	18	irs	irs	PROPN
taxlaw-2813	718	19	)	)	PUNCT
taxlaw-2813	718	20	.	.	PUNCT
taxlaw-2813	719	1	140	140	NUM
taxlaw-2813	719	2	boise	boise	PROPN
taxlaw-2813	719	3	&	&	CCONJ
taxlaw-2813	719	4	morriss	morriss	PROPN
taxlaw-2813	719	5	,	,	PUNCT
taxlaw-2813	719	6	supra	supra	PROPN
taxlaw-2813	719	7	note	note	PROPN
taxlaw-2813	719	8	40	40	NUM
taxlaw-2813	719	9	,	,	PUNCT
taxlaw-2813	719	10	at	at	ADP
taxlaw-2813	719	11	411–12	411–12	PROPN
taxlaw-2813	719	12	.	.	PUNCT
taxlaw-2813	720	1	somewhat	somewhat	ADV
taxlaw-2813	720	2	ironically	ironically	ADV
taxlaw-2813	720	3	,	,	PUNCT
taxlaw-2813	720	4	u.s	u.s	PROPN
taxlaw-2813	720	5	.	.	PROPN
taxlaw-2813	720	6	jurisdictions	jurisdiction	NOUN
taxlaw-2813	720	7	like	like	ADP
taxlaw-2813	720	8	nevada	nevada	PROPN
taxlaw-2813	720	9	market	market	NOUN
taxlaw-2813	720	10	themselves	themselves	PRON
taxlaw-2813	720	11	as	as	ADP
taxlaw-2813	720	12	providing	provide	VERB
taxlaw-2813	720	13	secrecy	secrecy	NOUN
taxlaw-2813	720	14	.	.	PUNCT
taxlaw-2813	721	1	see	see	VERB
taxlaw-2813	721	2	brian	brian	PROPN
taxlaw-2813	721	3	grow	grow	PROPN
taxlaw-2813	721	4	&	&	CCONJ
taxlaw-2813	721	5	kelly	kelly	PROPN
taxlaw-2813	721	6	carr	carr	PROPN
taxlaw-2813	721	7	,	,	PUNCT
taxlaw-2813	721	8	special	special	ADJ
taxlaw-2813	721	9	report	report	NOUN
taxlaw-2813	721	10	:	:	PUNCT
taxlaw-2813	721	11	nevada	nevada	PROPN
taxlaw-2813	721	12	’s	’s	PART
taxlaw-2813	721	13	big	big	ADJ
taxlaw-2813	721	14	bet	bet	NOUN
taxlaw-2813	721	15	on	on	ADP
taxlaw-2813	721	16	secrecy	secrecy	NOUN
taxlaw-2813	721	17	,	,	PUNCT
taxlaw-2813	721	18	reuters	reuters	PROPN
taxlaw-2813	721	19	,	,	PUNCT
taxlaw-2813	721	20	sept	sept	PROPN
taxlaw-2813	721	21	.	.	PROPN
taxlaw-2813	721	22	26	26	NUM
taxlaw-2813	721	23	,	,	PUNCT
taxlaw-2813	721	24	2011	2011	NUM
taxlaw-2813	721	25	,	,	PUNCT
taxlaw-2813	721	26	available	available	ADJ
taxlaw-2813	721	27	at	at	ADP
taxlaw-2813	721	28	http://www.reuters.com/article/2011/09/26/us-shell-gamesnevada-idustre78p1y020110926	http://www.reuters.com/article/2011/09/26/us-shell-gamesnevada-idustre78p1y020110926	NOUN
taxlaw-2813	721	29	(	(	PUNCT
taxlaw-2813	721	30	describing	describe	VERB
taxlaw-2813	721	31	the	the	DET
taxlaw-2813	721	32	state	state	NOUN
taxlaw-2813	721	33	’s	’s	PART
taxlaw-2813	721	34	marketing	marketing	NOUN
taxlaw-2813	721	35	of	of	ADP
taxlaw-2813	721	36	privacy	privacy	NOUN
taxlaw-2813	721	37	in	in	ADP
taxlaw-2813	721	38	beneficial	beneficial	ADJ
taxlaw-2813	721	39	ownership	ownership	NOUN
taxlaw-2813	721	40	)	)	PUNCT
taxlaw-2813	721	41	.	.	PUNCT
taxlaw-2813	722	1	the	the	DET
taxlaw-2813	722	2	use	use	NOUN
taxlaw-2813	722	3	of	of	ADP
taxlaw-2813	722	4	foreign	foreign	ADJ
taxlaw-2813	722	5	entities	entity	NOUN
taxlaw-2813	722	6	to	to	PART
taxlaw-2813	722	7	hold	hold	VERB
taxlaw-2813	722	8	real	real	ADJ
taxlaw-2813	722	9	estate	estate	NOUN
taxlaw-2813	722	10	to	to	PART
taxlaw-2813	722	11	avoid	avoid	VERB
taxlaw-2813	722	12	or	or	CCONJ
taxlaw-2813	722	13	evade	evade	VERB
taxlaw-2813	722	14	transfer	transfer	NOUN
taxlaw-2813	722	15	taxes	taxis	NOUN
taxlaw-2813	722	16	is	be	AUX
taxlaw-2813	722	17	once	once	ADV
taxlaw-2813	722	18	again	again	ADV
taxlaw-2813	722	19	in	in	ADP
taxlaw-2813	722	20	the	the	DET
taxlaw-2813	722	21	news	news	NOUN
taxlaw-2813	722	22	,	,	PUNCT
taxlaw-2813	722	23	this	this	DET
taxlaw-2813	722	24	time	time	NOUN
taxlaw-2813	722	25	in	in	ADP
taxlaw-2813	722	26	britain	britain	PROPN
taxlaw-2813	722	27	.	.	PUNCT
taxlaw-2813	723	1	see	see	VERB
taxlaw-2813	723	2	james	james	PROPN
taxlaw-2813	723	3	charles	charles	PROPN
taxlaw-2813	723	4	,	,	PUNCT
taxlaw-2813	723	5	beware	beware	VERB
taxlaw-2813	723	6	stamp	stamp	NOUN
taxlaw-2813	723	7	duty	duty	NOUN
taxlaw-2813	723	8	schemes	scheme	NOUN
taxlaw-2813	723	9	,	,	PUNCT
taxlaw-2813	723	10	the	the	DET
taxlaw-2813	723	11	sunday	sunday	PROPN
taxlaw-2813	723	12	times	times	PROPN
taxlaw-2813	723	13	(	(	PUNCT
taxlaw-2813	723	14	london	london	PROPN
taxlaw-2813	723	15	)	)	PUNCT
taxlaw-2813	723	16	,	,	PUNCT
taxlaw-2813	723	17	january	january	PROPN
taxlaw-2813	723	18	29	29	NUM
taxlaw-2813	723	19	,	,	PUNCT
taxlaw-2813	723	20	2012	2012	NUM
taxlaw-2813	723	21	.	.	PUNCT
taxlaw-2813	724	1	141	141	NUM
taxlaw-2813	724	2	see	see	NOUN
taxlaw-2813	724	3	,	,	PUNCT
taxlaw-2813	724	4	e.g.	e.g.	ADV
taxlaw-2813	724	5	,	,	PUNCT
taxlaw-2813	724	6	firm	firm	ADJ
taxlaw-2813	724	7	memo	memo	NOUN
taxlaw-2813	724	8	,	,	PUNCT
taxlaw-2813	724	9	walkers	walker	NOUN
taxlaw-2813	724	10	global	global	ADJ
taxlaw-2813	724	11	legal	legal	ADJ
taxlaw-2813	724	12	and	and	CCONJ
taxlaw-2813	724	13	management	management	NOUN
taxlaw-2813	724	14	solutions	solution	NOUN
taxlaw-2813	724	15	,	,	PUNCT
taxlaw-2813	724	16	the	the	DET
taxlaw-2813	724	17	uses	use	NOUN
taxlaw-2813	724	18	and	and	CCONJ
taxlaw-2813	724	19	advantages	advantage	NOUN
taxlaw-2813	724	20	of	of	ADP
taxlaw-2813	724	21	jersey	jersey	NOUN
taxlaw-2813	724	22	trusts	trust	VERB
taxlaw-2813	724	23	1–2	1–2	NUM
taxlaw-2813	724	24	,	,	PUNCT
taxlaw-2813	724	25	available	available	ADJ
taxlaw-2813	724	26	at	at	ADP
taxlaw-2813	724	27	http://www.walkersglobal.com/lists/news/attachments/	http://www.walkersglobal.com/lists/news/attachments/	PROPN
taxlaw-2813	724	28	168/(jersey)%20uses%20and%20advantages%20of%20jersey%20trusts%20(2).pdf	168/(jersey)%20uses%20and%20advantages%20of%20jersey%20trusts%20(2).pdf	NUM
taxlaw-2813	724	29	(	(	PUNCT
taxlaw-2813	724	30	last	last	ADV
taxlaw-2813	724	31	accessed	access	VERB
taxlaw-2813	724	32	october	october	PROPN
taxlaw-2813	724	33	25	25	NUM
taxlaw-2813	724	34	,	,	PUNCT
taxlaw-2813	724	35	2011	2011	NUM
taxlaw-2813	724	36	)	)	PUNCT
taxlaw-2813	724	37	(	(	PUNCT
taxlaw-2813	724	38	discussing	discuss	VERB
taxlaw-2813	724	39	use	use	NOUN
taxlaw-2813	724	40	of	of	ADP
taxlaw-2813	724	41	jersey	jersey	NOUN
taxlaw-2813	724	42	trusts	trust	VERB
taxlaw-2813	724	43	to	to	PART
taxlaw-2813	724	44	avoid	avoid	VERB
taxlaw-2813	724	45	forced	force	VERB
taxlaw-2813	724	46	heirship	heirship	NOUN
taxlaw-2813	724	47	laws	law	NOUN
taxlaw-2813	724	48	)	)	PUNCT
taxlaw-2813	724	49	.	.	PUNCT
taxlaw-2813	725	1	142	142	NUM
taxlaw-2813	725	2	see	see	VERB
taxlaw-2813	725	3	morriss	morriss	PROPN
taxlaw-2813	725	4	,	,	PUNCT
taxlaw-2813	725	5	supra	supra	PROPN
taxlaw-2813	725	6	note	note	NOUN
taxlaw-2813	725	7	13	13	NUM
taxlaw-2813	725	8	.	.	SYM
taxlaw-2813	725	9	30	30	NUM
taxlaw-2813	725	10	columbia	columbia	PROPN
taxlaw-2813	725	11	journal	journal	PROPN
taxlaw-2813	725	12	of	of	ADP
taxlaw-2813	725	13	tax	tax	NOUN
taxlaw-2813	725	14	law	law	NOUN
taxlaw-2813	725	15	[	[	X
taxlaw-2813	725	16	vol.4:1	vol.4:1	VERB
taxlaw-2813	725	17	posed	pose	VERB
taxlaw-2813	725	18	for	for	ADP
taxlaw-2813	725	19	national	national	ADJ
taxlaw-2813	725	20	tax	tax	NOUN
taxlaw-2813	725	21	authorities	authority	NOUN
taxlaw-2813	725	22	increased	increase	VERB
taxlaw-2813	725	23	as	as	ADP
taxlaw-2813	725	24	well.143	well.143	ADJ
taxlaw-2813	725	25	other	other	ADJ
taxlaw-2813	725	26	law	law	NOUN
taxlaw-2813	725	27	enforcement	enforcement	NOUN
taxlaw-2813	725	28	interests	interest	NOUN
taxlaw-2813	725	29	,	,	PUNCT
taxlaw-2813	725	30	particularly	particularly	ADV
taxlaw-2813	725	31	within	within	ADP
taxlaw-2813	725	32	the	the	DET
taxlaw-2813	725	33	united	united	PROPN
taxlaw-2813	725	34	states	states	PROPN
taxlaw-2813	725	35	,	,	PUNCT
taxlaw-2813	725	36	began	begin	VERB
taxlaw-2813	725	37	to	to	PART
taxlaw-2813	725	38	pay	pay	VERB
taxlaw-2813	725	39	attention	attention	NOUN
taxlaw-2813	725	40	to	to	ADP
taxlaw-2813	725	41	the	the	DET
taxlaw-2813	725	42	use	use	NOUN
taxlaw-2813	725	43	of	of	ADP
taxlaw-2813	725	44	international	international	ADJ
taxlaw-2813	725	45	business	business	NOUN
taxlaw-2813	725	46	structures	structure	NOUN
taxlaw-2813	725	47	and	and	CCONJ
taxlaw-2813	725	48	to	to	PART
taxlaw-2813	725	49	openly	openly	ADV
taxlaw-2813	725	50	speculate	speculate	VERB
taxlaw-2813	725	51	that	that	SCONJ
taxlaw-2813	725	52	they	they	PRON
taxlaw-2813	725	53	were	be	AUX
taxlaw-2813	725	54	being	be	AUX
taxlaw-2813	725	55	used	use	VERB
taxlaw-2813	725	56	to	to	PART
taxlaw-2813	725	57	launder	launder	VERB
taxlaw-2813	725	58	criminal	criminal	ADJ
taxlaw-2813	725	59	proceeds	proceed	NOUN
taxlaw-2813	725	60	or	or	CCONJ
taxlaw-2813	725	61	to	to	PART
taxlaw-2813	725	62	conceal	conceal	VERB
taxlaw-2813	725	63	criminal	criminal	ADJ
taxlaw-2813	725	64	activities.144	activities.144	PROPN
taxlaw-2813	725	65	states	state	NOUN
taxlaw-2813	725	66	adopted	adopt	VERB
taxlaw-2813	725	67	a	a	DET
taxlaw-2813	725	68	variety	variety	NOUN
taxlaw-2813	725	69	of	of	ADP
taxlaw-2813	725	70	counter	counter	NOUN
taxlaw-2813	725	71	-	-	NOUN
taxlaw-2813	725	72	measures	measure	NOUN
taxlaw-2813	725	73	to	to	PART
taxlaw-2813	725	74	thwart	thwart	VERB
taxlaw-2813	725	75	taxpayers	taxpayer	NOUN
taxlaw-2813	725	76	’	'	PUNCT
taxlaw-2813	725	77	efforts	effort	NOUN
taxlaw-2813	725	78	to	to	PART
taxlaw-2813	725	79	lower	lower	VERB
taxlaw-2813	725	80	their	their	PRON
taxlaw-2813	725	81	tax	tax	NOUN
taxlaw-2813	725	82	obligations	obligation	NOUN
taxlaw-2813	725	83	through	through	ADP
taxlaw-2813	725	84	international	international	ADJ
taxlaw-2813	725	85	transactions	transaction	NOUN
taxlaw-2813	725	86	.	.	PUNCT
taxlaw-2813	726	1	in	in	ADP
taxlaw-2813	726	2	the	the	DET
taxlaw-2813	726	3	united	united	PROPN
taxlaw-2813	726	4	states	states	PROPN
taxlaw-2813	726	5	,	,	PUNCT
taxlaw-2813	726	6	the	the	DET
taxlaw-2813	726	7	adoption	adoption	NOUN
taxlaw-2813	726	8	of	of	ADP
taxlaw-2813	726	9	subpart	subpart	PROPN
taxlaw-2813	726	10	f	f	PROPN
taxlaw-2813	726	11	in	in	ADP
taxlaw-2813	726	12	1962	1962	NUM
taxlaw-2813	726	13	escalated	escalate	VERB
taxlaw-2813	726	14	a	a	DET
taxlaw-2813	726	15	long	long	ADV
taxlaw-2813	726	16	-	-	PUNCT
taxlaw-2813	726	17	running	run	VERB
taxlaw-2813	726	18	irs	irs	PROPN
taxlaw-2813	726	19	campaign	campaign	NOUN
taxlaw-2813	726	20	to	to	PART
taxlaw-2813	726	21	restrict	restrict	VERB
taxlaw-2813	726	22	u.s	u.s	PROPN
taxlaw-2813	726	23	.	.	PROPN
taxlaw-2813	726	24	taxpayers	taxpayer	NOUN
taxlaw-2813	726	25	’	'	PUNCT
taxlaw-2813	726	26	abilities	ability	NOUN
taxlaw-2813	726	27	to	to	PART
taxlaw-2813	726	28	use	use	VERB
taxlaw-2813	726	29	foreign	foreign	ADJ
taxlaw-2813	726	30	entities	entity	NOUN
taxlaw-2813	726	31	to	to	PART
taxlaw-2813	726	32	reduce	reduce	VERB
taxlaw-2813	726	33	or	or	CCONJ
taxlaw-2813	726	34	evade	evade	VERB
taxlaw-2813	726	35	their	their	PRON
taxlaw-2813	726	36	u.s	u.s	PROPN
taxlaw-2813	726	37	.	.	PROPN
taxlaw-2813	726	38	taxes.145	taxes.145	PROPN
taxlaw-2813	726	39	law	law	NOUN
taxlaw-2813	726	40	enforcement	enforcement	NOUN
taxlaw-2813	726	41	operations	operation	NOUN
taxlaw-2813	726	42	involving	involve	VERB
taxlaw-2813	726	43	intercepting	intercept	VERB
taxlaw-2813	726	44	mail	mail	NOUN
taxlaw-2813	726	45	to	to	ADP
taxlaw-2813	726	46	u.s	u.s	PROPN
taxlaw-2813	726	47	.	.	PROPN
taxlaw-2813	726	48	taxpayers	taxpayer	NOUN
taxlaw-2813	726	49	from	from	ADP
taxlaw-2813	726	50	swiss	swiss	ADJ
taxlaw-2813	726	51	addresses	address	NOUN
taxlaw-2813	726	52	and	and	CCONJ
taxlaw-2813	726	53	arranging	arrange	VERB
taxlaw-2813	726	54	a	a	DET
taxlaw-2813	726	55	miami	miami	PROPN
taxlaw-2813	726	56	dinner	dinner	NOUN
taxlaw-2813	726	57	date	date	NOUN
taxlaw-2813	726	58	for	for	ADP
taxlaw-2813	726	59	a	a	DET
taxlaw-2813	726	60	bahamian	bahamian	ADJ
taxlaw-2813	726	61	banker	banker	NOUN
taxlaw-2813	726	62	to	to	PART
taxlaw-2813	726	63	allow	allow	VERB
taxlaw-2813	726	64	tax	tax	NOUN
taxlaw-2813	726	65	authorities	authority	NOUN
taxlaw-2813	726	66	access	access	NOUN
taxlaw-2813	726	67	to	to	ADP
taxlaw-2813	726	68	the	the	DET
taxlaw-2813	726	69	banker	banker	NOUN
taxlaw-2813	726	70	’s	’s	PART
taxlaw-2813	726	71	briefcase	briefcase	NOUN
taxlaw-2813	726	72	while	while	SCONJ
taxlaw-2813	726	73	he	he	PRON
taxlaw-2813	726	74	was	be	AUX
taxlaw-2813	726	75	pursuing	pursue	VERB
taxlaw-2813	726	76	romance	romance	NOUN
taxlaw-2813	726	77	were	be	AUX
taxlaw-2813	726	78	among	among	ADP
taxlaw-2813	726	79	the	the	DET
taxlaw-2813	726	80	more	more	ADV
taxlaw-2813	726	81	colorful	colorful	ADJ
taxlaw-2813	726	82	ones	one	NOUN
taxlaw-2813	726	83	discussed	discuss	VERB
taxlaw-2813	726	84	publicly.146	publicly.146	NOUN
taxlaw-2813	726	85	in	in	ADP
taxlaw-2813	726	86	the	the	DET
taxlaw-2813	726	87	united	united	ADJ
taxlaw-2813	726	88	kingdom	kingdom	PROPN
taxlaw-2813	726	89	,	,	PUNCT
taxlaw-2813	726	90	the	the	DET
taxlaw-2813	726	91	continuation	continuation	NOUN
taxlaw-2813	726	92	of	of	ADP
taxlaw-2813	726	93	capital	capital	NOUN
taxlaw-2813	726	94	controls	control	NOUN
taxlaw-2813	726	95	into	into	ADP
taxlaw-2813	726	96	the	the	DET
taxlaw-2813	726	97	1970s	1970	NOUN
taxlaw-2813	726	98	provided	provide	VERB
taxlaw-2813	726	99	british	british	ADJ
taxlaw-2813	726	100	authorities	authority	NOUN
taxlaw-2813	726	101	with	with	ADP
taxlaw-2813	726	102	important	important	ADJ
taxlaw-2813	726	103	measures	measure	NOUN
taxlaw-2813	726	104	with	with	ADP
taxlaw-2813	726	105	which	which	PRON
taxlaw-2813	726	106	to	to	PART
taxlaw-2813	726	107	prevent	prevent	VERB
taxlaw-2813	726	108	money	money	NOUN
taxlaw-2813	726	109	from	from	ADP
taxlaw-2813	726	110	leaving	leave	VERB
taxlaw-2813	726	111	the	the	DET
taxlaw-2813	726	112	jurisdiction	jurisdiction	NOUN
taxlaw-2813	726	113	and	and	CCONJ
taxlaw-2813	726	114	so	so	ADV
taxlaw-2813	726	115	escaping	escape	VERB
taxlaw-2813	726	116	taxes.147	taxes.147	PRON
taxlaw-2813	726	117	more	more	ADV
taxlaw-2813	726	118	generally	generally	ADV
taxlaw-2813	726	119	among	among	ADP
taxlaw-2813	726	120	eu	eu	PROPN
taxlaw-2813	726	121	governments	government	NOUN
taxlaw-2813	726	122	in	in	ADP
taxlaw-2813	726	123	the	the	DET
taxlaw-2813	726	124	1960s	1960	NOUN
taxlaw-2813	726	125	and	and	CCONJ
taxlaw-2813	726	126	1970s	1970	NOUN
taxlaw-2813	726	127	,	,	PUNCT
taxlaw-2813	726	128	only	only	ADV
taxlaw-2813	726	129	germany	germany	PROPN
taxlaw-2813	726	130	had	have	VERB
taxlaw-2813	726	131	somewhat	somewhat	ADV
taxlaw-2813	726	132	liberal	liberal	ADJ
taxlaw-2813	726	133	capital	capital	NOUN
taxlaw-2813	726	134	-	-	PUNCT
taxlaw-2813	726	135	account	account	NOUN
taxlaw-2813	726	136	policies	policy	NOUN
taxlaw-2813	726	137	despite	despite	SCONJ
taxlaw-2813	726	138	the	the	DET
taxlaw-2813	726	139	commitment	commitment	NOUN
taxlaw-2813	726	140	in	in	ADP
taxlaw-2813	726	141	the	the	DET
taxlaw-2813	726	142	1957	1957	NUM
taxlaw-2813	726	143	treaty	treaty	NOUN
taxlaw-2813	726	144	of	of	ADP
taxlaw-2813	726	145	rome	rome	PROPN
taxlaw-2813	726	146	to	to	PART
taxlaw-2813	726	147	move	move	VERB
taxlaw-2813	726	148	towards	towards	ADP
taxlaw-2813	726	149	free	free	ADJ
taxlaw-2813	726	150	movement	movement	NOUN
taxlaw-2813	726	151	of	of	ADP
taxlaw-2813	726	152	capital.148	capital.148	ADV
taxlaw-2813	726	153	this	this	PRON
taxlaw-2813	726	154	restricted	restrict	VERB
taxlaw-2813	726	155	most	most	ADJ
taxlaw-2813	726	156	european	european	ADJ
taxlaw-2813	726	157	taxpayers	taxpayer	NOUN
taxlaw-2813	726	158	’	’	PART
taxlaw-2813	726	159	ability	ability	NOUN
taxlaw-2813	726	160	to	to	PART
taxlaw-2813	726	161	shift	shift	VERB
taxlaw-2813	726	162	funds	fund	NOUN
taxlaw-2813	726	163	out	out	ADP
taxlaw-2813	726	164	of	of	ADP
taxlaw-2813	726	165	a	a	DET
taxlaw-2813	726	166	jurisdiction	jurisdiction	NOUN
taxlaw-2813	726	167	to	to	PART
taxlaw-2813	726	168	avoid	avoid	VERB
taxlaw-2813	726	169	or	or	CCONJ
taxlaw-2813	726	170	evade	evade	VERB
taxlaw-2813	726	171	taxes	taxis	NOUN
taxlaw-2813	726	172	.	.	PUNCT
taxlaw-2813	727	1	liberalizations	liberalization	NOUN
taxlaw-2813	727	2	did	do	AUX
taxlaw-2813	727	3	come	come	VERB
taxlaw-2813	727	4	underway	underway	ADV
taxlaw-2813	727	5	gradually	gradually	ADV
taxlaw-2813	727	6	,	,	PUNCT
taxlaw-2813	727	7	as	as	SCONJ
taxlaw-2813	727	8	even	even	ADV
taxlaw-2813	727	9	france	france	PROPN
taxlaw-2813	727	10	moved	move	VERB
taxlaw-2813	727	11	away	away	ADV
taxlaw-2813	727	12	from	from	ADP
taxlaw-2813	727	13	its	its	PRON
taxlaw-2813	727	14	policy	policy	NOUN
taxlaw-2813	727	15	of	of	ADP
taxlaw-2813	727	16	dirigisme	dirigisme	NOUN
taxlaw-2813	727	17	and	and	CCONJ
taxlaw-2813	727	18	state	state	NOUN
taxlaw-2813	727	19	-	-	PUNCT
taxlaw-2813	727	20	guaranteed	guarantee	VERB
taxlaw-2813	727	21	finance	finance	NOUN
taxlaw-2813	727	22	in	in	ADP
taxlaw-2813	727	23	the	the	DET
taxlaw-2813	727	24	1980s.149	1980s.149	PROPN
taxlaw-2813	727	25	as	as	SCONJ
taxlaw-2813	727	26	restrictions	restriction	NOUN
taxlaw-2813	727	27	on	on	ADP
taxlaw-2813	727	28	capital	capital	NOUN
taxlaw-2813	727	29	flows	flow	NOUN
taxlaw-2813	727	30	declined	decline	VERB
taxlaw-2813	727	31	,	,	PUNCT
taxlaw-2813	727	32	the	the	DET
taxlaw-2813	727	33	impact	impact	NOUN
taxlaw-2813	727	34	of	of	ADP
taxlaw-2813	727	35	tax	tax	NOUN
taxlaw-2813	727	36	competition	competition	NOUN
taxlaw-2813	727	37	became	become	VERB
taxlaw-2813	727	38	more	more	ADV
taxlaw-2813	727	39	keenly	keenly	ADV
taxlaw-2813	727	40	felt.150	felt.150	ADP
taxlaw-2813	727	41	several	several	ADJ
taxlaw-2813	727	42	factors	factor	NOUN
taxlaw-2813	727	43	restricted	restrict	VERB
taxlaw-2813	727	44	national	national	ADJ
taxlaw-2813	727	45	tax	tax	NOUN
taxlaw-2813	727	46	authorities	authority	NOUN
taxlaw-2813	727	47	’	'	PUNCT
taxlaw-2813	727	48	abilities	ability	NOUN
taxlaw-2813	727	49	to	to	PART
taxlaw-2813	727	50	control	control	VERB
taxlaw-2813	727	51	international	international	ADJ
taxlaw-2813	727	52	businesses	business	NOUN
taxlaw-2813	727	53	’	'	PUNCT
taxlaw-2813	727	54	and	and	CCONJ
taxlaw-2813	727	55	individuals	individual	NOUN
taxlaw-2813	727	56	’	'	PUNCT
taxlaw-2813	727	57	use	use	NOUN
taxlaw-2813	727	58	of	of	ADP
taxlaw-2813	727	59	both	both	CCONJ
taxlaw-2813	727	60	legal	legal	ADJ
taxlaw-2813	727	61	arbitrage	arbitrage	NOUN
taxlaw-2813	727	62	methods	method	NOUN
taxlaw-2813	727	63	and	and	CCONJ
taxlaw-2813	727	64	illegal	illegal	ADJ
taxlaw-2813	727	65	tax	tax	NOUN
taxlaw-2813	727	66	evasion	evasion	NOUN
taxlaw-2813	727	67	.	.	PUNCT
taxlaw-2813	728	1	143	143	PRON
taxlaw-2813	728	2	see	see	NOUN
taxlaw-2813	728	3	,	,	PUNCT
taxlaw-2813	728	4	e.g.	e.g.	ADV
taxlaw-2813	728	5	,	,	PUNCT
taxlaw-2813	728	6	tax	tax	NOUN
taxlaw-2813	728	7	evasion	evasion	NOUN
taxlaw-2813	728	8	through	through	ADP
taxlaw-2813	728	9	the	the	DET
taxlaw-2813	728	10	netherlands	netherlands	PROPN
taxlaw-2813	728	11	antilles	antille	NOUN
taxlaw-2813	728	12	and	and	CCONJ
taxlaw-2813	728	13	other	other	ADJ
taxlaw-2813	728	14	tax	tax	NOUN
taxlaw-2813	728	15	haven	haven	NOUN
taxlaw-2813	728	16	countries	country	NOUN
taxlaw-2813	728	17	:	:	PUNCT
taxlaw-2813	728	18	hearing	hear	VERB
taxlaw-2813	728	19	before	before	ADP
taxlaw-2813	728	20	the	the	DET
taxlaw-2813	728	21	commerce	commerce	PROPN
taxlaw-2813	728	22	,	,	PUNCT
taxlaw-2813	728	23	consumer	consumer	NOUN
taxlaw-2813	728	24	,	,	PUNCT
taxlaw-2813	728	25	and	and	CCONJ
taxlaw-2813	728	26	monetary	monetary	ADJ
taxlaw-2813	728	27	affairs	affair	NOUN
taxlaw-2813	728	28	subcomm	subcomm	NOUN
taxlaw-2813	728	29	.	.	PUNCT
taxlaw-2813	729	1	of	of	ADP
taxlaw-2813	729	2	the	the	DET
taxlaw-2813	729	3	h.	h.	PROPN
taxlaw-2813	729	4	comm	comm	NOUN
taxlaw-2813	729	5	.	.	PUNCT
taxlaw-2813	730	1	on	on	ADP
taxlaw-2813	730	2	gov’t	gov’t	NUM
taxlaw-2813	730	3	operations	operation	NOUN
taxlaw-2813	730	4	,	,	PUNCT
taxlaw-2813	730	5	98th	98th	ADJ
taxlaw-2813	730	6	cong	cong	NOUN
taxlaw-2813	730	7	.	.	PUNCT
taxlaw-2813	731	1	1	1	NUM
taxlaw-2813	731	2	(	(	PUNCT
taxlaw-2813	731	3	1983	1983	NUM
taxlaw-2813	731	4	)	)	PUNCT
taxlaw-2813	731	5	(	(	PUNCT
taxlaw-2813	731	6	statement	statement	NOUN
taxlaw-2813	731	7	of	of	ADP
taxlaw-2813	731	8	douglas	douglas	PROPN
taxlaw-2813	731	9	barnard	barnard	PROPN
taxlaw-2813	731	10	,	,	PUNCT
taxlaw-2813	731	11	subcommittee	subcommittee	NOUN
taxlaw-2813	731	12	chair	chair	NOUN
taxlaw-2813	731	13	)	)	PUNCT
taxlaw-2813	731	14	(	(	PUNCT
taxlaw-2813	731	15	“	"	PUNCT
taxlaw-2813	731	16	offshore	offshore	ADJ
taxlaw-2813	731	17	tax	tax	NOUN
taxlaw-2813	731	18	evasion	evasion	NOUN
taxlaw-2813	731	19	schemes	scheme	NOUN
taxlaw-2813	731	20	—	—	PUNCT
taxlaw-2813	731	21	which	which	PRON
taxlaw-2813	731	22	appear	appear	VERB
taxlaw-2813	731	23	to	to	PART
taxlaw-2813	731	24	have	have	AUX
taxlaw-2813	731	25	reached	reach	VERB
taxlaw-2813	731	26	epidemic	epidemic	ADJ
taxlaw-2813	731	27	proportions	proportion	NOUN
taxlaw-2813	731	28	—	—	PUNCT
taxlaw-2813	731	29	result	result	VERB
taxlaw-2813	731	30	in	in	ADP
taxlaw-2813	731	31	the	the	DET
taxlaw-2813	731	32	loss	loss	NOUN
taxlaw-2813	731	33	to	to	ADP
taxlaw-2813	731	34	our	our	PRON
taxlaw-2813	731	35	treasury	treasury	NOUN
taxlaw-2813	731	36	of	of	ADP
taxlaw-2813	731	37	hundreds	hundred	NOUN
taxlaw-2813	731	38	of	of	ADP
taxlaw-2813	731	39	millions	million	NOUN
taxlaw-2813	731	40	and	and	CCONJ
taxlaw-2813	731	41	very	very	ADV
taxlaw-2813	731	42	likely	likely	ADJ
taxlaw-2813	731	43	billions	billion	NOUN
taxlaw-2813	731	44	of	of	ADP
taxlaw-2813	731	45	dollars	dollar	NOUN
taxlaw-2813	731	46	annually	annually	ADV
taxlaw-2813	731	47	.	.	PUNCT
taxlaw-2813	731	48	”	"	PUNCT
taxlaw-2813	731	49	)	)	PUNCT
taxlaw-2813	731	50	.	.	PUNCT
taxlaw-2813	732	1	144	144	NUM
taxlaw-2813	732	2	see	see	VERB
taxlaw-2813	732	3	illegal	illegal	ADJ
taxlaw-2813	732	4	narcotics	narcotic	NOUN
taxlaw-2813	732	5	profits	profit	NOUN
taxlaw-2813	732	6	:	:	PUNCT
taxlaw-2813	732	7	hearings	hearing	NOUN
taxlaw-2813	732	8	before	before	ADP
taxlaw-2813	732	9	the	the	DET
taxlaw-2813	732	10	permanent	permanent	ADJ
taxlaw-2813	732	11	subcomm	subcomm	NOUN
taxlaw-2813	732	12	.	.	PUNCT
taxlaw-2813	733	1	on	on	ADP
taxlaw-2813	733	2	investigations	investigation	NOUN
taxlaw-2813	733	3	of	of	ADP
taxlaw-2813	733	4	the	the	DET
taxlaw-2813	733	5	s.	s.	PROPN
taxlaw-2813	733	6	comm	comm	NOUN
taxlaw-2813	733	7	.	.	PUNCT
taxlaw-2813	734	1	on	on	ADP
taxlaw-2813	734	2	governmental	governmental	ADJ
taxlaw-2813	734	3	affairs	affair	NOUN
taxlaw-2813	734	4	,	,	PUNCT
taxlaw-2813	734	5	96th	96th	ADJ
taxlaw-2813	734	6	cong	cong	NOUN
taxlaw-2813	734	7	.	.	PUNCT
taxlaw-2813	735	1	(	(	PUNCT
taxlaw-2813	735	2	1979	1979	NUM
taxlaw-2813	735	3	)	)	PUNCT
taxlaw-2813	735	4	(	(	PUNCT
taxlaw-2813	735	5	testimony	testimony	NOUN
taxlaw-2813	735	6	of	of	ADP
taxlaw-2813	735	7	irvin	irvin	PROPN
taxlaw-2813	735	8	b.	b.	PROPN
taxlaw-2813	735	9	nathan	nathan	PROPN
taxlaw-2813	735	10	,	,	PUNCT
taxlaw-2813	735	11	deputy	deputy	NOUN
taxlaw-2813	735	12	assistant	assistant	NOUN
taxlaw-2813	735	13	attorney	attorney	NOUN
taxlaw-2813	735	14	general	general	NOUN
taxlaw-2813	735	15	,	,	PUNCT
taxlaw-2813	735	16	criminal	criminal	ADJ
taxlaw-2813	735	17	division	division	NOUN
taxlaw-2813	735	18	,	,	PUNCT
taxlaw-2813	735	19	us	us	PROPN
taxlaw-2813	735	20	doj	doj	PROPN
taxlaw-2813	735	21	)	)	PUNCT
taxlaw-2813	735	22	(	(	PUNCT
taxlaw-2813	735	23	discussing	discuss	VERB
taxlaw-2813	735	24	law	law	NOUN
taxlaw-2813	735	25	enforcement	enforcement	NOUN
taxlaw-2813	735	26	concerns	concern	NOUN
taxlaw-2813	735	27	about	about	ADP
taxlaw-2813	735	28	offshore	offshore	ADJ
taxlaw-2813	735	29	transactions	transaction	NOUN
taxlaw-2813	735	30	)	)	PUNCT
taxlaw-2813	735	31	.	.	PUNCT
taxlaw-2813	736	1	145	145	NUM
taxlaw-2813	736	2	see	see	VERB
taxlaw-2813	736	3	office	office	NOUN
taxlaw-2813	736	4	of	of	ADP
taxlaw-2813	736	5	tax	tax	NOUN
taxlaw-2813	736	6	policy	policy	NOUN
taxlaw-2813	736	7	,	,	PUNCT
taxlaw-2813	736	8	dep’t	dep’t	NOUN
taxlaw-2813	736	9	of	of	ADP
taxlaw-2813	736	10	the	the	DET
taxlaw-2813	736	11	treasury	treasury	NOUN
taxlaw-2813	736	12	,	,	PUNCT
taxlaw-2813	736	13	the	the	DET
taxlaw-2813	736	14	deferral	deferral	NOUN
taxlaw-2813	736	15	of	of	ADP
taxlaw-2813	736	16	income	income	NOUN
taxlaw-2813	736	17	earned	earn	VERB
taxlaw-2813	736	18	through	through	ADP
taxlaw-2813	736	19	u.s	u.s	PROPN
taxlaw-2813	736	20	.	.	PROPN
taxlaw-2813	736	21	controlled	control	VERB
taxlaw-2813	736	22	foreign	foreign	ADJ
taxlaw-2813	736	23	corporations	corporation	NOUN
taxlaw-2813	736	24	:	:	PUNCT
taxlaw-2813	736	25	a	a	DET
taxlaw-2813	736	26	policy	policy	NOUN
taxlaw-2813	736	27	study	study	NOUN
taxlaw-2813	736	28	101–63	101–63	NUM
taxlaw-2813	736	29	(	(	PUNCT
taxlaw-2813	736	30	2000	2000	NUM
taxlaw-2813	736	31	)	)	PUNCT
taxlaw-2813	736	32	(	(	PUNCT
taxlaw-2813	736	33	describing	describe	VERB
taxlaw-2813	736	34	measures	measure	NOUN
taxlaw-2813	736	35	)	)	PUNCT
taxlaw-2813	736	36	.	.	PUNCT
taxlaw-2813	737	1	almost	almost	ADV
taxlaw-2813	737	2	from	from	ADP
taxlaw-2813	737	3	the	the	DET
taxlaw-2813	737	4	start	start	NOUN
taxlaw-2813	737	5	of	of	ADP
taxlaw-2813	737	6	the	the	DET
taxlaw-2813	737	7	modern	modern	ADJ
taxlaw-2813	737	8	income	income	NOUN
taxlaw-2813	737	9	tax	tax	NOUN
taxlaw-2813	737	10	,	,	PUNCT
taxlaw-2813	737	11	the	the	DET
taxlaw-2813	737	12	irs	irs	PROPN
taxlaw-2813	737	13	had	have	AUX
taxlaw-2813	737	14	spent	spend	VERB
taxlaw-2813	737	15	considerable	considerable	ADJ
taxlaw-2813	737	16	effort	effort	NOUN
taxlaw-2813	737	17	attempting	attempt	VERB
taxlaw-2813	737	18	to	to	PART
taxlaw-2813	737	19	prevent	prevent	VERB
taxlaw-2813	737	20	“	"	PUNCT
taxlaw-2813	737	21	personal	personal	ADJ
taxlaw-2813	737	22	holding	hold	VERB
taxlaw-2813	737	23	companies	company	NOUN
taxlaw-2813	737	24	”	"	PUNCT
taxlaw-2813	737	25	from	from	ADP
taxlaw-2813	737	26	being	be	AUX
taxlaw-2813	737	27	used	use	VERB
taxlaw-2813	737	28	to	to	PART
taxlaw-2813	737	29	lower	lower	VERB
taxlaw-2813	737	30	tax	tax	NOUN
taxlaw-2813	737	31	bills	bill	NOUN
taxlaw-2813	737	32	and	and	CCONJ
taxlaw-2813	737	33	subpart	subpart	NOUN
taxlaw-2813	737	34	f	f	PROPN
taxlaw-2813	737	35	represented	represent	VERB
taxlaw-2813	737	36	an	an	DET
taxlaw-2813	737	37	international	international	ADJ
taxlaw-2813	737	38	extension	extension	NOUN
taxlaw-2813	737	39	of	of	ADP
taxlaw-2813	737	40	that	that	DET
taxlaw-2813	737	41	campaign	campaign	NOUN
taxlaw-2813	737	42	.	.	PUNCT
taxlaw-2813	738	1	146	146	NUM
taxlaw-2813	738	2	tax	tax	NOUN
taxlaw-2813	738	3	evasion	evasion	NOUN
taxlaw-2813	738	4	through	through	ADP
taxlaw-2813	738	5	the	the	DET
taxlaw-2813	738	6	netherlands	netherlands	PROPN
taxlaw-2813	738	7	antilles	antille	NOUN
taxlaw-2813	738	8	and	and	CCONJ
taxlaw-2813	738	9	other	other	ADJ
taxlaw-2813	738	10	tax	tax	NOUN
taxlaw-2813	738	11	haven	haven	NOUN
taxlaw-2813	738	12	countries	country	NOUN
taxlaw-2813	738	13	:	:	PUNCT
taxlaw-2813	738	14	hearings	hearing	NOUN
taxlaw-2813	738	15	before	before	ADP
taxlaw-2813	738	16	a	a	DET
taxlaw-2813	738	17	subcomm	subcomm	NOUN
taxlaw-2813	738	18	.	.	PUNCT
taxlaw-2813	738	19	of	of	ADP
taxlaw-2813	738	20	the	the	DET
taxlaw-2813	738	21	comm	comm	NOUN
taxlaw-2813	738	22	.	.	PUNCT
taxlaw-2813	739	1	on	on	ADP
taxlaw-2813	739	2	gov’t	gov’t	NUM
taxlaw-2813	739	3	operations	operation	NOUN
taxlaw-2813	739	4	,	,	PUNCT
taxlaw-2813	739	5	h.r	h.r	PROPN
taxlaw-2813	739	6	.	.	PROPN
taxlaw-2813	739	7	,	,	PUNCT
taxlaw-2813	739	8	98th	98th	ADJ
taxlaw-2813	739	9	cong	cong	NOUN
taxlaw-2813	739	10	.	.	PUNCT
taxlaw-2813	740	1	3	3	NUM
taxlaw-2813	740	2	(	(	PUNCT
taxlaw-2813	740	3	1983	1983	NUM
taxlaw-2813	740	4	)	)	PUNCT
taxlaw-2813	740	5	(	(	PUNCT
taxlaw-2813	740	6	statement	statement	NOUN
taxlaw-2813	740	7	of	of	ADP
taxlaw-2813	740	8	william	william	PROPN
taxlaw-2813	740	9	j.	j.	PROPN
taxlaw-2813	740	10	anderson	anderson	PROPN
taxlaw-2813	740	11	,	,	PUNCT
taxlaw-2813	740	12	director	director	NOUN
taxlaw-2813	740	13	,	,	PUNCT
taxlaw-2813	740	14	general	general	ADJ
taxlaw-2813	740	15	government	government	NOUN
taxlaw-2813	740	16	division	division	NOUN
taxlaw-2813	740	17	,	,	PUNCT
taxlaw-2813	740	18	general	general	ADJ
taxlaw-2813	740	19	accounting	accounting	NOUN
taxlaw-2813	740	20	office	office	NOUN
taxlaw-2813	740	21	,	,	PUNCT
taxlaw-2813	740	22	describing	describe	VERB
taxlaw-2813	740	23	mail	mail	NOUN
taxlaw-2813	740	24	watch	watch	NOUN
taxlaw-2813	740	25	)	)	PUNCT
taxlaw-2813	740	26	;	;	PUNCT
taxlaw-2813	740	27	united	united	PROPN
taxlaw-2813	740	28	states	states	PROPN
taxlaw-2813	740	29	v.	v.	ADP
taxlaw-2813	740	30	payner	payner	NOUN
taxlaw-2813	740	31	,	,	PUNCT
taxlaw-2813	740	32	447	447	NUM
taxlaw-2813	740	33	u.s	u.s	PROPN
taxlaw-2813	740	34	.	.	PROPN
taxlaw-2813	740	35	727	727	NUM
taxlaw-2813	740	36	,	,	PUNCT
taxlaw-2813	740	37	730–31	730–31	PROPN
taxlaw-2813	740	38	(	(	PUNCT
taxlaw-2813	740	39	1980	1980	NUM
taxlaw-2813	740	40	)	)	PUNCT
taxlaw-2813	740	41	(	(	PUNCT
taxlaw-2813	740	42	describing	describe	VERB
taxlaw-2813	740	43	briefcase	briefcase	NOUN
taxlaw-2813	740	44	incident	incident	NOUN
taxlaw-2813	740	45	)	)	PUNCT
taxlaw-2813	740	46	.	.	PUNCT
taxlaw-2813	741	1	147	147	NUM
taxlaw-2813	741	2	stopford	stopford	PROPN
taxlaw-2813	741	3	&	&	CCONJ
taxlaw-2813	741	4	turner	turner	PROPN
taxlaw-2813	741	5	,	,	PUNCT
taxlaw-2813	741	6	supra	supra	PROPN
taxlaw-2813	741	7	note	note	PROPN
taxlaw-2813	741	8	92	92	NUM
taxlaw-2813	741	9	,	,	PUNCT
taxlaw-2813	741	10	at	at	ADP
taxlaw-2813	741	11	198	198	NUM
taxlaw-2813	741	12	(	(	PUNCT
taxlaw-2813	741	13	“	"	PUNCT
taxlaw-2813	741	14	the	the	DET
taxlaw-2813	741	15	1947	1947	NUM
taxlaw-2813	741	16	exchange	exchange	NOUN
taxlaw-2813	741	17	control	control	PROPN
taxlaw-2813	741	18	act	act	NOUN
taxlaw-2813	741	19	put	put	VERB
taxlaw-2813	741	20	the	the	DET
taxlaw-2813	741	21	treasury	treasury	NOUN
taxlaw-2813	741	22	firmly	firmly	ADV
taxlaw-2813	741	23	in	in	ADP
taxlaw-2813	741	24	the	the	DET
taxlaw-2813	741	25	driving	drive	VERB
taxlaw-2813	741	26	seat	seat	NOUN
taxlaw-2813	741	27	as	as	ADV
taxlaw-2813	741	28	far	far	ADV
taxlaw-2813	741	29	as	as	SCONJ
taxlaw-2813	741	30	control	control	NOUN
taxlaw-2813	741	31	of	of	ADP
taxlaw-2813	741	32	outward	outward	ADJ
taxlaw-2813	741	33	investment	investment	NOUN
taxlaw-2813	741	34	was	be	AUX
taxlaw-2813	741	35	concerned	concern	VERB
taxlaw-2813	741	36	.	.	PUNCT
taxlaw-2813	741	37	”	"	PUNCT
taxlaw-2813	741	38	)	)	PUNCT
taxlaw-2813	741	39	.	.	PUNCT
taxlaw-2813	742	1	148paola	148paola	PROPN
taxlaw-2813	742	2	bongini	bongini	PROPN
taxlaw-2813	742	3	,	,	PUNCT
taxlaw-2813	742	4	the	the	DET
taxlaw-2813	742	5	eu	eu	PROPN
taxlaw-2813	742	6	experience	experience	NOUN
taxlaw-2813	742	7	in	in	ADP
taxlaw-2813	742	8	financial	financial	ADJ
taxlaw-2813	742	9	service	service	NOUN
taxlaw-2813	742	10	liberalization	liberalization	NOUN
taxlaw-2813	742	11	:	:	PUNCT
taxlaw-2813	742	12	a	a	DET
taxlaw-2813	742	13	model	model	NOUN
taxlaw-2813	742	14	for	for	ADP
taxlaw-2813	742	15	gats	gat	NOUN
taxlaw-2813	742	16	negotiations	negotiation	NOUN
taxlaw-2813	742	17	?	?	PUNCT
taxlaw-2813	742	18	,	,	PUNCT
taxlaw-2813	742	19	vienna	vienna	PROPN
taxlaw-2813	742	20	suerf	suerf	VERB
taxlaw-2813	742	21	–	–	PUNCT
taxlaw-2813	742	22	the	the	DET
taxlaw-2813	742	23	european	european	ADJ
taxlaw-2813	742	24	money	money	NOUN
taxlaw-2813	742	25	and	and	CCONJ
taxlaw-2813	742	26	finance	finance	NOUN
taxlaw-2813	742	27	forum	forum	NOUN
taxlaw-2813	742	28	18	18	NUM
taxlaw-2813	742	29	(	(	PUNCT
taxlaw-2813	742	30	2003	2003	NUM
taxlaw-2813	742	31	)	)	PUNCT
taxlaw-2813	742	32	,	,	PUNCT
taxlaw-2813	742	33	available	available	ADJ
taxlaw-2813	742	34	at	at	ADP
taxlaw-2813	742	35	www.suerf.org/download/studies/study20032.pdf	www.suerf.org/download/studies/study20032.pdf	PROPN
taxlaw-2813	742	36	(	(	PUNCT
taxlaw-2813	742	37	last	last	ADV
taxlaw-2813	742	38	accessed	access	VERB
taxlaw-2813	742	39	oct	oct	PROPN
taxlaw-2813	742	40	.	.	PROPN
taxlaw-2813	742	41	2	2	NUM
taxlaw-2813	742	42	,	,	PUNCT
taxlaw-2813	742	43	2011	2011	NUM
taxlaw-2813	742	44	)	)	PUNCT
taxlaw-2813	742	45	.	.	PUNCT
taxlaw-2813	743	1	149	149	NUM
taxlaw-2813	743	2	vivien	vivien	PROPN
taxlaw-2813	743	3	a.	a.	PROPN
taxlaw-2813	743	4	schmidt	schmidt	PROPN
taxlaw-2813	743	5	,	,	PUNCT
taxlaw-2813	743	6	the	the	DET
taxlaw-2813	743	7	untold	untold	ADJ
taxlaw-2813	743	8	story	story	NOUN
taxlaw-2813	743	9	:	:	PUNCT
taxlaw-2813	743	10	the	the	DET
taxlaw-2813	743	11	impact	impact	NOUN
taxlaw-2813	743	12	of	of	ADP
taxlaw-2813	743	13	european	european	ADJ
taxlaw-2813	743	14	integration	integration	NOUN
taxlaw-2813	743	15	on	on	ADP
taxlaw-2813	743	16	france	france	PROPN
taxlaw-2813	743	17	in	in	ADP
taxlaw-2813	743	18	the	the	DET
taxlaw-2813	743	19	mitterrand	mitterrand	NOUN
taxlaw-2813	743	20	era	era	NOUN
taxlaw-2813	743	21	(	(	PUNCT
taxlaw-2813	743	22	1981–1997	1981–1997	NUM
taxlaw-2813	743	23	)	)	PUNCT
taxlaw-2813	743	24	,	,	PUNCT
taxlaw-2813	743	25	3	3	NUM
taxlaw-2813	743	26	(	(	PUNCT
taxlaw-2813	743	27	1997	1997	NUM
taxlaw-2813	743	28	)	)	PUNCT
taxlaw-2813	743	29	(	(	PUNCT
taxlaw-2813	743	30	unpublished	unpublished	ADJ
taxlaw-2813	743	31	manuscript	manuscript	NOUN
taxlaw-2813	743	32	prepared	prepare	VERB
taxlaw-2813	743	33	for	for	ADP
taxlaw-2813	743	34	delivery	delivery	NOUN
taxlaw-2813	743	35	at	at	ADP
taxlaw-2813	743	36	the	the	DET
taxlaw-2813	743	37	european	european	PROPN
taxlaw-2813	743	38	community	community	PROPN
taxlaw-2813	743	39	studies	studies	PROPN
taxlaw-2813	743	40	association	association	NOUN
taxlaw-2813	743	41	fifth	fifth	ADJ
taxlaw-2813	743	42	biennial	biennial	ADJ
taxlaw-2813	743	43	international	international	ADJ
taxlaw-2813	743	44	conference	conference	NOUN
taxlaw-2813	743	45	,	,	PUNCT
taxlaw-2813	743	46	1997	1997	NUM
taxlaw-2813	743	47	)	)	PUNCT
taxlaw-2813	743	48	,	,	PUNCT
taxlaw-2813	743	49	available	available	ADJ
taxlaw-2813	743	50	at	at	ADP
taxlaw-2813	743	51	http://aei.pitt.edu/2720	http://aei.pitt.edu/2720	PROPN
taxlaw-2813	743	52	(	(	PUNCT
taxlaw-2813	743	53	last	last	ADV
taxlaw-2813	743	54	accessed	access	VERB
taxlaw-2813	743	55	oct	oct	PROPN
taxlaw-2813	743	56	.	.	PROPN
taxlaw-2813	743	57	2	2	NUM
taxlaw-2813	743	58	,	,	PUNCT
taxlaw-2813	743	59	2011	2011	NUM
taxlaw-2813	743	60	)	)	PUNCT
taxlaw-2813	743	61	.	.	PUNCT
taxlaw-2813	744	1	150	150	NUM
taxlaw-2813	744	2	see	see	VERB
taxlaw-2813	744	3	christians	christian	NOUN
taxlaw-2813	744	4	,	,	PUNCT
taxlaw-2813	744	5	supra	supra	PROPN
taxlaw-2813	744	6	note	note	NOUN
taxlaw-2813	744	7	12	12	NUM
taxlaw-2813	744	8	,	,	PUNCT
taxlaw-2813	744	9	at	at	ADP
taxlaw-2813	744	10	22	22	NUM
taxlaw-2813	744	11	(	(	PUNCT
taxlaw-2813	744	12	“	"	PUNCT
taxlaw-2813	744	13	governments	government	NOUN
taxlaw-2813	744	14	might	might	AUX
taxlaw-2813	744	15	view	view	VERB
taxlaw-2813	744	16	the	the	DET
taxlaw-2813	744	17	costs	cost	NOUN
taxlaw-2813	744	18	and	and	CCONJ
taxlaw-2813	744	19	benefits	benefit	NOUN
taxlaw-2813	744	20	of	of	ADP
taxlaw-2813	744	21	their	their	PRON
taxlaw-2813	744	22	treaty	treaty	NOUN
taxlaw-2813	744	23	obligations	obligation	NOUN
taxlaw-2813	744	24	differently	differently	ADV
taxlaw-2813	744	25	for	for	ADP
taxlaw-2813	744	26	different	different	ADJ
taxlaw-2813	744	27	countries	country	NOUN
taxlaw-2813	744	28	,	,	PUNCT
taxlaw-2813	744	29	over	over	ADP
taxlaw-2813	744	30	time	time	NOUN
taxlaw-2813	744	31	.	.	PUNCT
taxlaw-2813	744	32	”	"	PUNCT
taxlaw-2813	744	33	)	)	PUNCT
taxlaw-2813	744	34	.	.	PUNCT
taxlaw-2813	745	1	2012	2012	NUM
taxlaw-2813	745	2	]	]	PUNCT
taxlaw-2813	745	3	cartelizing	cartelize	VERB
taxlaw-2813	745	4	taxes	taxis	NOUN
taxlaw-2813	745	5	31	31	NUM
taxlaw-2813	745	6	tax	tax	NOUN
taxlaw-2813	745	7	efforts	effort	NOUN
taxlaw-2813	745	8	sometimes	sometimes	ADV
taxlaw-2813	745	9	conflicted	conflict	VERB
taxlaw-2813	745	10	with	with	ADP
taxlaw-2813	745	11	other	other	ADJ
taxlaw-2813	745	12	economic	economic	ADJ
taxlaw-2813	745	13	interests.151	interests.151	ADJ
taxlaw-2813	745	14	important	important	ADJ
taxlaw-2813	745	15	financial	financial	ADJ
taxlaw-2813	745	16	industry	industry	NOUN
taxlaw-2813	745	17	interests	interest	NOUN
taxlaw-2813	745	18	in	in	ADP
taxlaw-2813	745	19	both	both	CCONJ
taxlaw-2813	745	20	the	the	DET
taxlaw-2813	745	21	united	united	PROPN
taxlaw-2813	745	22	states	states	PROPN
taxlaw-2813	745	23	and	and	CCONJ
taxlaw-2813	745	24	the	the	DET
taxlaw-2813	745	25	united	united	PROPN
taxlaw-2813	745	26	kingdom	kingdom	PROPN
taxlaw-2813	745	27	sought	seek	VERB
taxlaw-2813	745	28	to	to	PART
taxlaw-2813	745	29	improve	improve	VERB
taxlaw-2813	745	30	the	the	DET
taxlaw-2813	745	31	competitive	competitive	ADJ
taxlaw-2813	745	32	positions	position	NOUN
taxlaw-2813	745	33	of	of	ADP
taxlaw-2813	745	34	the	the	DET
taxlaw-2813	745	35	new	new	PROPN
taxlaw-2813	745	36	york	york	PROPN
taxlaw-2813	745	37	and	and	CCONJ
taxlaw-2813	745	38	london	london	PROPN
taxlaw-2813	745	39	financial	financial	ADJ
taxlaw-2813	745	40	centers.152	centers.152	PROPN
taxlaw-2813	745	41	in	in	ADP
taxlaw-2813	745	42	the	the	DET
taxlaw-2813	745	43	united	united	PROPN
taxlaw-2813	745	44	states	states	PROPN
taxlaw-2813	745	45	,	,	PUNCT
taxlaw-2813	745	46	the	the	DET
taxlaw-2813	745	47	widespread	widespread	ADJ
taxlaw-2813	745	48	use	use	NOUN
taxlaw-2813	745	49	of	of	ADP
taxlaw-2813	745	50	antillean	antillean	ADJ
taxlaw-2813	745	51	finance	finance	NOUN
taxlaw-2813	745	52	subsidiaries	subsidiary	NOUN
taxlaw-2813	745	53	by	by	ADP
taxlaw-2813	745	54	american	american	ADJ
taxlaw-2813	745	55	businesses	business	NOUN
taxlaw-2813	745	56	during	during	ADP
taxlaw-2813	745	57	the	the	DET
taxlaw-2813	745	58	1960s	1960	NOUN
taxlaw-2813	745	59	both	both	PRON
taxlaw-2813	745	60	cut	cut	VERB
taxlaw-2813	745	61	borrowing	borrowing	NOUN
taxlaw-2813	745	62	costs	cost	NOUN
taxlaw-2813	745	63	for	for	ADP
taxlaw-2813	745	64	the	the	DET
taxlaw-2813	745	65	u.s	u.s	PROPN
taxlaw-2813	745	66	.	.	PROPN
taxlaw-2813	745	67	companies	company	NOUN
taxlaw-2813	745	68	and	and	CCONJ
taxlaw-2813	745	69	served	serve	VERB
taxlaw-2813	745	70	american	american	ADJ
taxlaw-2813	745	71	interests	interest	NOUN
taxlaw-2813	745	72	by	by	ADP
taxlaw-2813	745	73	easing	ease	VERB
taxlaw-2813	745	74	the	the	DET
taxlaw-2813	745	75	capital	capital	NOUN
taxlaw-2813	745	76	shortages	shortage	NOUN
taxlaw-2813	745	77	produced	produce	VERB
taxlaw-2813	745	78	by	by	ADP
taxlaw-2813	745	79	lyndon	lyndon	PROPN
taxlaw-2813	745	80	johnson	johnson	PROPN
taxlaw-2813	745	81	’s	’s	PART
taxlaw-2813	745	82	spending	spending	NOUN
taxlaw-2813	745	83	programs	program	NOUN
taxlaw-2813	745	84	in	in	ADP
taxlaw-2813	745	85	support	support	NOUN
taxlaw-2813	745	86	of	of	ADP
taxlaw-2813	745	87	his	his	PRON
taxlaw-2813	745	88	domestic	domestic	ADJ
taxlaw-2813	745	89	agenda	agenda	NOUN
taxlaw-2813	745	90	and	and	CCONJ
taxlaw-2813	745	91	the	the	DET
taxlaw-2813	745	92	escalation	escalation	NOUN
taxlaw-2813	745	93	of	of	ADP
taxlaw-2813	745	94	the	the	DET
taxlaw-2813	745	95	viet	viet	PROPN
taxlaw-2813	745	96	nam	nam	NOUN
taxlaw-2813	745	97	war.153	war.153	VERB
taxlaw-2813	745	98	in	in	ADP
taxlaw-2813	745	99	addition	addition	NOUN
taxlaw-2813	745	100	,	,	PUNCT
taxlaw-2813	745	101	serious	serious	ADJ
taxlaw-2813	745	102	missteps	misstep	NOUN
taxlaw-2813	745	103	by	by	ADP
taxlaw-2813	745	104	the	the	DET
taxlaw-2813	745	105	irs	irs	PROPN
taxlaw-2813	745	106	in	in	ADP
taxlaw-2813	745	107	the	the	DET
taxlaw-2813	745	108	course	course	NOUN
taxlaw-2813	745	109	of	of	ADP
taxlaw-2813	745	110	tax	tax	NOUN
taxlaw-2813	745	111	evasion	evasion	NOUN
taxlaw-2813	745	112	investigations	investigation	NOUN
taxlaw-2813	745	113	and	and	CCONJ
taxlaw-2813	745	114	the	the	DET
taxlaw-2813	745	115	politicization	politicization	NOUN
taxlaw-2813	745	116	of	of	ADP
taxlaw-2813	745	117	tax	tax	NOUN
taxlaw-2813	745	118	investigations	investigation	NOUN
taxlaw-2813	745	119	by	by	ADP
taxlaw-2813	745	120	the	the	DET
taxlaw-2813	745	121	nixon	nixon	PROPN
taxlaw-2813	745	122	administration	administration	PROPN
taxlaw-2813	745	123	in	in	ADP
taxlaw-2813	745	124	the	the	DET
taxlaw-2813	745	125	united	united	PROPN
taxlaw-2813	745	126	states	states	PROPN
taxlaw-2813	745	127	led	lead	VERB
taxlaw-2813	745	128	to	to	ADP
taxlaw-2813	745	129	legal	legal	ADJ
taxlaw-2813	745	130	restrictions	restriction	NOUN
taxlaw-2813	745	131	on	on	ADP
taxlaw-2813	745	132	the	the	DET
taxlaw-2813	745	133	irs	irs	PROPN
taxlaw-2813	745	134	that	that	PRON
taxlaw-2813	745	135	reduced	reduce	VERB
taxlaw-2813	745	136	its	its	PRON
taxlaw-2813	745	137	ability	ability	NOUN
taxlaw-2813	745	138	to	to	PART
taxlaw-2813	745	139	investigate	investigate	VERB
taxlaw-2813	745	140	international	international	ADJ
taxlaw-2813	745	141	financial	financial	ADJ
taxlaw-2813	745	142	affairs	affair	NOUN
taxlaw-2813	745	143	and	and	CCONJ
taxlaw-2813	745	144	reduced	reduce	VERB
taxlaw-2813	745	145	its	its	PRON
taxlaw-2813	745	146	credibility.154	credibility.154	NOUN
taxlaw-2813	745	147	in	in	ADP
taxlaw-2813	745	148	britain	britain	PROPN
taxlaw-2813	745	149	,	,	PUNCT
taxlaw-2813	745	150	decolonization	decolonization	NOUN
taxlaw-2813	745	151	raised	raise	VERB
taxlaw-2813	745	152	concerns	concern	NOUN
taxlaw-2813	745	153	that	that	SCONJ
taxlaw-2813	745	154	british	british	ADJ
taxlaw-2813	745	155	taxpayers	taxpayer	NOUN
taxlaw-2813	745	156	were	be	AUX
taxlaw-2813	745	157	going	go	VERB
taxlaw-2813	745	158	to	to	PART
taxlaw-2813	745	159	be	be	AUX
taxlaw-2813	745	160	saddled	saddle	VERB
taxlaw-2813	745	161	with	with	ADP
taxlaw-2813	745	162	financial	financial	ADJ
taxlaw-2813	745	163	responsibilities	responsibility	NOUN
taxlaw-2813	745	164	for	for	ADP
taxlaw-2813	745	165	overseas	overseas	ADJ
taxlaw-2813	745	166	territories	territory	NOUN
taxlaw-2813	745	167	,	,	PUNCT
taxlaw-2813	745	168	bringing	bring	VERB
taxlaw-2813	745	169	the	the	DET
taxlaw-2813	745	170	foreign	foreign	ADJ
taxlaw-2813	745	171	and	and	CCONJ
taxlaw-2813	745	172	colonial	colonial	ADJ
taxlaw-2813	745	173	office	office	NOUN
taxlaw-2813	745	174	into	into	ADP
taxlaw-2813	745	175	policy	policy	NOUN
taxlaw-2813	745	176	debates	debate	NOUN
taxlaw-2813	745	177	on	on	ADP
taxlaw-2813	745	178	the	the	DET
taxlaw-2813	745	179	side	side	NOUN
taxlaw-2813	745	180	of	of	ADP
taxlaw-2813	745	181	encouraging	encouraging	ADJ
taxlaw-2813	745	182	,	,	PUNCT
taxlaw-2813	745	183	rather	rather	ADV
taxlaw-2813	745	184	than	than	ADP
taxlaw-2813	745	185	restricting	restrict	VERB
taxlaw-2813	745	186	,	,	PUNCT
taxlaw-2813	745	187	british	british	ADJ
taxlaw-2813	745	188	dependent	dependent	ADJ
taxlaw-2813	745	189	territories	territory	NOUN
taxlaw-2813	745	190	to	to	PART
taxlaw-2813	745	191	develop	develop	VERB
taxlaw-2813	745	192	low	low	ADJ
taxlaw-2813	745	193	tax	tax	NOUN
taxlaw-2813	745	194	and	and	CCONJ
taxlaw-2813	745	195	zero	zero	NUM
taxlaw-2813	745	196	tax	tax	NOUN
taxlaw-2813	745	197	regimes	regime	NOUN
taxlaw-2813	745	198	to	to	PART
taxlaw-2813	745	199	attract	attract	VERB
taxlaw-2813	745	200	business.155	business.155	PRON
taxlaw-2813	745	201	so	so	ADV
taxlaw-2813	745	202	powerful	powerful	ADJ
taxlaw-2813	745	203	were	be	AUX
taxlaw-2813	745	204	these	these	DET
taxlaw-2813	745	205	pressures	pressure	NOUN
taxlaw-2813	745	206	that	that	SCONJ
taxlaw-2813	745	207	the	the	DET
taxlaw-2813	745	208	foreign	foreign	ADJ
taxlaw-2813	745	209	and	and	CCONJ
taxlaw-2813	745	210	colonial	colonial	ADJ
taxlaw-2813	745	211	office	office	NOUN
taxlaw-2813	745	212	(	(	PUNCT
taxlaw-2813	745	213	fco	fco	PROPN
taxlaw-2813	745	214	)	)	PUNCT
taxlaw-2813	745	215	was	be	AUX
taxlaw-2813	745	216	able	able	ADJ
taxlaw-2813	745	217	to	to	PART
taxlaw-2813	745	218	insist	insist	VERB
taxlaw-2813	745	219	that	that	SCONJ
taxlaw-2813	745	220	british	british	ADJ
taxlaw-2813	745	221	labour	labour	PROPN
taxlaw-2813	745	222	party	party	PROPN
taxlaw-2813	745	223	prime	prime	PROPN
taxlaw-2813	745	224	minister	minister	PROPN
taxlaw-2813	745	225	harold	harold	PROPN
taxlaw-2813	745	226	wilson	wilson	PROPN
taxlaw-2813	745	227	complain	complain	VERB
taxlaw-2813	745	228	to	to	ADP
taxlaw-2813	745	229	australian	australian	ADJ
taxlaw-2813	745	230	liberal	liberal	ADJ
taxlaw-2813	745	231	party	party	NOUN
taxlaw-2813	745	232	prime	prime	PROPN
taxlaw-2813	745	233	minister	minister	PROPN
taxlaw-2813	745	234	geogh	geogh	PROPN
taxlaw-2813	745	235	whitlam	whitlam	PROPN
taxlaw-2813	745	236	in	in	ADP
taxlaw-2813	745	237	a	a	DET
taxlaw-2813	745	238	1974	1974	NUM
taxlaw-2813	745	239	exchange	exchange	NOUN
taxlaw-2813	745	240	of	of	ADP
taxlaw-2813	745	241	letters	letter	NOUN
taxlaw-2813	745	242	about	about	ADP
taxlaw-2813	745	243	australia	australia	PROPN
taxlaw-2813	745	244	’s	’s	PART
taxlaw-2813	745	245	restrictions	restriction	NOUN
taxlaw-2813	745	246	of	of	ADP
taxlaw-2813	745	247	communications	communication	NOUN
taxlaw-2813	745	248	with	with	ADP
taxlaw-2813	745	249	the	the	DET
taxlaw-2813	745	250	new	new	ADJ
taxlaw-2813	745	251	hebrides	hebride	NOUN
taxlaw-2813	745	252	as	as	ADP
taxlaw-2813	745	253	part	part	NOUN
taxlaw-2813	745	254	of	of	ADP
taxlaw-2813	745	255	australia	australia	PROPN
taxlaw-2813	745	256	’s	’s	PART
taxlaw-2813	745	257	efforts	effort	NOUN
taxlaw-2813	745	258	to	to	PART
taxlaw-2813	745	259	combat	combat	VERB
taxlaw-2813	745	260	the	the	DET
taxlaw-2813	745	261	use	use	NOUN
taxlaw-2813	745	262	of	of	ADP
taxlaw-2813	745	263	new	new	ADJ
taxlaw-2813	745	264	hebridean	hebridean	ADJ
taxlaw-2813	745	265	entities	entity	NOUN
taxlaw-2813	745	266	to	to	PART
taxlaw-2813	745	267	reduce	reduce	VERB
taxlaw-2813	745	268	australian	australian	ADJ
taxlaw-2813	745	269	taxpayers	taxpayer	NOUN
taxlaw-2813	745	270	’	’	PART
taxlaw-2813	745	271	tax	tax	NOUN
taxlaw-2813	745	272	bills.156	bills.156	NOUN
taxlaw-2813	745	273	moreover	moreover	ADV
taxlaw-2813	745	274	,	,	PUNCT
taxlaw-2813	745	275	the	the	DET
taxlaw-2813	745	276	lack	lack	NOUN
taxlaw-2813	745	277	of	of	ADP
taxlaw-2813	745	278	“	"	PUNCT
taxlaw-2813	745	279	natural	natural	ADJ
taxlaw-2813	745	280	recourse	recourse	NOUN
taxlaw-2813	745	281	for	for	ADP
taxlaw-2813	745	282	151	151	NUM
taxlaw-2813	745	283	see	see	NOUN
taxlaw-2813	745	284	,	,	PUNCT
taxlaw-2813	745	285	e.g.	e.g.	ADV
taxlaw-2813	745	286	,	,	PUNCT
taxlaw-2813	745	287	stopford	stopford	PROPN
taxlaw-2813	745	288	&	&	CCONJ
taxlaw-2813	745	289	turner	turner	PROPN
taxlaw-2813	745	290	,	,	PUNCT
taxlaw-2813	745	291	supra	supra	PROPN
taxlaw-2813	745	292	note	note	PROPN
taxlaw-2813	745	293	92	92	NUM
taxlaw-2813	745	294	,	,	PUNCT
taxlaw-2813	745	295	at	at	ADP
taxlaw-2813	745	296	242	242	NUM
taxlaw-2813	745	297	(	(	PUNCT
taxlaw-2813	745	298	describing	describe	VERB
taxlaw-2813	745	299	how	how	SCONJ
taxlaw-2813	745	300	balance	balance	NOUN
taxlaw-2813	745	301	of	of	ADP
taxlaw-2813	745	302	payments	payment	NOUN
taxlaw-2813	745	303	concerns	concern	NOUN
taxlaw-2813	745	304	limited	limit	VERB
taxlaw-2813	745	305	the	the	DET
taxlaw-2813	745	306	uk	uk	PROPN
taxlaw-2813	745	307	’s	’s	PART
taxlaw-2813	745	308	ability	ability	NOUN
taxlaw-2813	745	309	to	to	PART
taxlaw-2813	745	310	“	"	PUNCT
taxlaw-2813	745	311	get	get	VERB
taxlaw-2813	745	312	tough	tough	ADJ
taxlaw-2813	745	313	”	"	PUNCT
taxlaw-2813	745	314	with	with	ADP
taxlaw-2813	745	315	london	london	PROPN
taxlaw-2813	745	316	-	-	PUNCT
taxlaw-2813	745	317	based	base	VERB
taxlaw-2813	745	318	greek	greek	NOUN
taxlaw-2813	745	319	shipping	shipping	NOUN
taxlaw-2813	745	320	interests	interest	NOUN
taxlaw-2813	745	321	over	over	ADP
taxlaw-2813	745	322	taxes	taxis	NOUN
taxlaw-2813	745	323	)	)	PUNCT
taxlaw-2813	745	324	.	.	PUNCT
taxlaw-2813	746	1	152	152	NUM
taxlaw-2813	746	2	helleiner	helleiner	NOUN
taxlaw-2813	746	3	,	,	PUNCT
taxlaw-2813	746	4	supra	supra	PROPN
taxlaw-2813	746	5	note	note	NOUN
taxlaw-2813	746	6	41	41	NUM
taxlaw-2813	746	7	.	.	PUNCT
taxlaw-2813	747	1	153	153	NUM
taxlaw-2813	747	2	see	see	VERB
taxlaw-2813	747	3	stuart	stuart	PROPN
taxlaw-2813	747	4	w.	w.	PROPN
taxlaw-2813	747	5	robinson	robinson	PROPN
taxlaw-2813	747	6	,	,	PUNCT
taxlaw-2813	747	7	jr	jr	PROPN
taxlaw-2813	747	8	.	.	PROPN
taxlaw-2813	747	9	,	,	PUNCT
taxlaw-2813	747	10	multinational	multinational	ADJ
taxlaw-2813	747	11	banking	banking	NOUN
taxlaw-2813	747	12	:	:	PUNCT
taxlaw-2813	747	13	a	a	DET
taxlaw-2813	747	14	study	study	NOUN
taxlaw-2813	747	15	of	of	ADP
taxlaw-2813	747	16	certain	certain	ADJ
taxlaw-2813	747	17	legal	legal	ADJ
taxlaw-2813	747	18	and	and	CCONJ
taxlaw-2813	747	19	financial	financial	ADJ
taxlaw-2813	747	20	aspects	aspect	NOUN
taxlaw-2813	747	21	of	of	ADP
taxlaw-2813	747	22	the	the	DET
taxlaw-2813	747	23	post	post	ADJ
taxlaw-2813	747	24	-	-	ADJ
taxlaw-2813	747	25	war	war	ADJ
taxlaw-2813	747	26	operating	operating	NOUN
taxlaw-2813	747	27	of	of	ADP
taxlaw-2813	747	28	the	the	DET
taxlaw-2813	747	29	united	united	PROPN
taxlaw-2813	747	30	states	states	PROPN
taxlaw-2813	747	31	branch	branch	NOUN
taxlaw-2813	747	32	banks	bank	NOUN
taxlaw-2813	747	33	in	in	ADP
taxlaw-2813	747	34	western	western	ADJ
taxlaw-2813	747	35	europe	europe	PROPN
taxlaw-2813	747	36	278	278	NUM
taxlaw-2813	747	37	(	(	PUNCT
taxlaw-2813	747	38	1972	1972	NUM
taxlaw-2813	747	39	)	)	PUNCT
taxlaw-2813	747	40	.	.	PUNCT
taxlaw-2813	748	1	154	154	NUM
taxlaw-2813	748	2	illegal	illegal	ADJ
taxlaw-2813	748	3	narcotics	narcotic	NOUN
taxlaw-2813	748	4	profits	profit	NOUN
taxlaw-2813	748	5	:	:	PUNCT
taxlaw-2813	748	6	hearings	hearing	NOUN
taxlaw-2813	748	7	before	before	ADP
taxlaw-2813	748	8	the	the	DET
taxlaw-2813	748	9	permanent	permanent	ADJ
taxlaw-2813	748	10	subcomm	subcomm	NOUN
taxlaw-2813	748	11	.	.	PUNCT
taxlaw-2813	749	1	on	on	ADP
taxlaw-2813	749	2	investigations	investigation	NOUN
taxlaw-2813	749	3	of	of	ADP
taxlaw-2813	749	4	the	the	DET
taxlaw-2813	749	5	comm	comm	NOUN
taxlaw-2813	749	6	.	.	PUNCT
taxlaw-2813	750	1	on	on	ADP
taxlaw-2813	750	2	governmental	governmental	ADJ
taxlaw-2813	750	3	affairs	affair	NOUN
taxlaw-2813	750	4	,	,	PUNCT
taxlaw-2813	750	5	s.	s.	PROPN
taxlaw-2813	750	6	,	,	PUNCT
taxlaw-2813	750	7	96th	96th	ADJ
taxlaw-2813	750	8	cong	cong	NOUN
taxlaw-2813	750	9	.	.	PUNCT
taxlaw-2813	751	1	23	23	NUM
taxlaw-2813	751	2	(	(	PUNCT
taxlaw-2813	751	3	1979	1979	NUM
taxlaw-2813	751	4	)	)	PUNCT
taxlaw-2813	751	5	(	(	PUNCT
taxlaw-2813	751	6	testimony	testimony	NOUN
taxlaw-2813	751	7	of	of	ADP
taxlaw-2813	751	8	irvin	irvin	PROPN
taxlaw-2813	751	9	b.	b.	PROPN
taxlaw-2813	751	10	nathan	nathan	PROPN
taxlaw-2813	751	11	,	,	PUNCT
taxlaw-2813	751	12	deputy	deputy	NOUN
taxlaw-2813	751	13	assistant	assistant	NOUN
taxlaw-2813	751	14	att’y	att’y	NUM
taxlaw-2813	751	15	gen	gen	PROPN
taxlaw-2813	751	16	.	.	PROPN
taxlaw-2813	751	17	,	,	PUNCT
taxlaw-2813	751	18	criminal	criminal	ADJ
taxlaw-2813	751	19	div	div	PROPN
taxlaw-2813	751	20	.	.	PROPN
taxlaw-2813	751	21	,	,	PUNCT
taxlaw-2813	751	22	u.s	u.s	PROPN
taxlaw-2813	751	23	.	.	PROPN
taxlaw-2813	751	24	doj	doj	PROPN
taxlaw-2813	751	25	)	)	PUNCT
taxlaw-2813	751	26	(	(	PUNCT
taxlaw-2813	751	27	stating	state	VERB
taxlaw-2813	751	28	that	that	SCONJ
taxlaw-2813	751	29	the	the	DET
taxlaw-2813	751	30	tax	tax	NOUN
taxlaw-2813	751	31	reform	reform	NOUN
taxlaw-2813	751	32	act	act	NOUN
taxlaw-2813	751	33	of	of	ADP
taxlaw-2813	751	34	1976	1976	NUM
taxlaw-2813	751	35	“	"	PUNCT
taxlaw-2813	751	36	minimized	minimize	VERB
taxlaw-2813	751	37	,	,	PUNCT
taxlaw-2813	751	38	if	if	SCONJ
taxlaw-2813	751	39	not	not	PART
taxlaw-2813	751	40	eliminated	eliminate	VERB
taxlaw-2813	751	41	,	,	PUNCT
taxlaw-2813	751	42	[	[	X
taxlaw-2813	751	43	the	the	DET
taxlaw-2813	751	44	irs	irs	PROPN
taxlaw-2813	751	45	’s	’s	PART
taxlaw-2813	751	46	]	]	PUNCT
taxlaw-2813	751	47	role	role	NOUN
taxlaw-2813	751	48	in	in	ADP
taxlaw-2813	751	49	nontax	nontax	ADJ
taxlaw-2813	751	50	law	law	NOUN
taxlaw-2813	751	51	enforcement	enforcement	NOUN
taxlaw-2813	751	52	and	and	CCONJ
taxlaw-2813	751	53	devotes	devote	VERB
taxlaw-2813	751	54	itself	itself	PRON
taxlaw-2813	751	55	almost	almost	ADV
taxlaw-2813	751	56	exclusively	exclusively	ADV
taxlaw-2813	751	57	to	to	ADP
taxlaw-2813	751	58	the	the	DET
taxlaw-2813	751	59	voluntary	voluntary	ADJ
taxlaw-2813	751	60	tax	tax	NOUN
taxlaw-2813	751	61	collection	collection	NOUN
taxlaw-2813	751	62	system	system	NOUN
taxlaw-2813	751	63	”	"	PUNCT
taxlaw-2813	751	64	)	)	PUNCT
taxlaw-2813	751	65	.	.	PUNCT
taxlaw-2813	752	1	not	not	PART
taxlaw-2813	752	2	surprisingly	surprisingly	ADV
taxlaw-2813	752	3	,	,	PUNCT
taxlaw-2813	752	4	some	some	DET
taxlaw-2813	752	5	members	member	NOUN
taxlaw-2813	752	6	of	of	ADP
taxlaw-2813	752	7	congress	congress	PROPN
taxlaw-2813	752	8	denied	deny	VERB
taxlaw-2813	752	9	knowing	know	VERB
taxlaw-2813	752	10	about	about	ADP
taxlaw-2813	752	11	the	the	DET
taxlaw-2813	752	12	provisions	provision	NOUN
taxlaw-2813	752	13	in	in	ADP
taxlaw-2813	752	14	the	the	DET
taxlaw-2813	752	15	law	law	NOUN
taxlaw-2813	752	16	that	that	PRON
taxlaw-2813	752	17	restricted	restrict	VERB
taxlaw-2813	752	18	the	the	DET
taxlaw-2813	752	19	irs	irs	PROPN
taxlaw-2813	752	20	’s	’s	PART
taxlaw-2813	752	21	collection	collection	NOUN
taxlaw-2813	752	22	efforts	effort	NOUN
taxlaw-2813	752	23	.	.	PUNCT
taxlaw-2813	753	1	i	i	PRON
taxlaw-2813	753	2	d.	d.	PROPN
taxlaw-2813	753	3	at	at	ADP
taxlaw-2813	753	4	84	84	NUM
taxlaw-2813	753	5	(	(	PUNCT
taxlaw-2813	753	6	senator	senator	PROPN
taxlaw-2813	753	7	cohen	cohen	PROPN
taxlaw-2813	753	8	noting	note	VERB
taxlaw-2813	753	9	that	that	SCONJ
taxlaw-2813	753	10	“	"	PUNCT
taxlaw-2813	753	11	i	i	PRON
taxlaw-2813	753	12	suspect	suspect	VERB
taxlaw-2813	753	13	everyone	everyone	PRON
taxlaw-2813	753	14	on	on	ADP
taxlaw-2813	753	15	this	this	DET
taxlaw-2813	753	16	committee	committee	NOUN
taxlaw-2813	753	17	,	,	PUNCT
taxlaw-2813	753	18	most	most	ADJ
taxlaw-2813	753	19	of	of	ADP
taxlaw-2813	753	20	the	the	DET
taxlaw-2813	753	21	senate	senate	PROPN
taxlaw-2813	753	22	and	and	CCONJ
taxlaw-2813	753	23	surely	surely	ADV
taxlaw-2813	753	24	most	most	ADJ
taxlaw-2813	753	25	of	of	ADP
taxlaw-2813	753	26	the	the	DET
taxlaw-2813	753	27	house	house	NOUN
taxlaw-2813	753	28	of	of	ADP
taxlaw-2813	753	29	representatives	representatives	PROPN
taxlaw-2813	753	30	,	,	PUNCT
taxlaw-2813	753	31	voted	vote	VERB
taxlaw-2813	753	32	for	for	ADP
taxlaw-2813	753	33	the	the	DET
taxlaw-2813	753	34	tax	tax	NOUN
taxlaw-2813	753	35	reform	reform	NOUN
taxlaw-2813	753	36	act	act	NOUN
taxlaw-2813	753	37	of	of	ADP
taxlaw-2813	753	38	1976	1976	NUM
taxlaw-2813	753	39	,	,	PUNCT
taxlaw-2813	753	40	most	most	ADJ
taxlaw-2813	753	41	of	of	ADP
taxlaw-2813	753	42	whom	whom	PRON
taxlaw-2813	753	43	,	,	PUNCT
taxlaw-2813	753	44	myself	myself	PRON
taxlaw-2813	753	45	included	include	VERB
taxlaw-2813	753	46	,	,	PUNCT
taxlaw-2813	753	47	being	be	AUX
taxlaw-2813	753	48	unaware	unaware	ADJ
taxlaw-2813	753	49	of	of	ADP
taxlaw-2813	753	50	the	the	DET
taxlaw-2813	753	51	provision	provision	NOUN
taxlaw-2813	753	52	dealing	deal	VERB
taxlaw-2813	753	53	with	with	ADP
taxlaw-2813	753	54	this	this	DET
taxlaw-2813	753	55	particular	particular	ADJ
taxlaw-2813	753	56	measure	measure	NOUN
taxlaw-2813	753	57	[	[	X
taxlaw-2813	753	58	cooperation	cooperation	NOUN
taxlaw-2813	753	59	across	across	ADP
taxlaw-2813	753	60	agencies	agency	NOUN
taxlaw-2813	753	61	]	]	PUNCT
taxlaw-2813	753	62	because	because	SCONJ
taxlaw-2813	753	63	of	of	ADP
taxlaw-2813	753	64	the	the	DET
taxlaw-2813	753	65	nature	nature	NOUN
taxlaw-2813	753	66	in	in	ADP
taxlaw-2813	753	67	which	which	PRON
taxlaw-2813	753	68	tax	tax	NOUN
taxlaw-2813	753	69	reform	reform	NOUN
taxlaw-2813	753	70	bills	bill	NOUN
taxlaw-2813	753	71	are	be	AUX
taxlaw-2813	753	72	enacted	enact	VERB
taxlaw-2813	753	73	on	on	ADP
taxlaw-2813	753	74	capitol	capitol	PROPN
taxlaw-2813	753	75	hill	hill	PROPN
taxlaw-2813	753	76	.	.	PUNCT
taxlaw-2813	753	77	”	"	PUNCT
taxlaw-2813	753	78	)	)	PUNCT
taxlaw-2813	753	79	.	.	PUNCT
taxlaw-2813	754	1	155	155	NUM
taxlaw-2813	754	2	for	for	ADP
taxlaw-2813	754	3	example	example	NOUN
taxlaw-2813	754	4	,	,	PUNCT
taxlaw-2813	754	5	in	in	ADP
taxlaw-2813	754	6	the	the	DET
taxlaw-2813	754	7	debate	debate	NOUN
taxlaw-2813	754	8	over	over	ADP
taxlaw-2813	754	9	the	the	DET
taxlaw-2813	754	10	australian	australian	ADJ
taxlaw-2813	754	11	response	response	NOUN
taxlaw-2813	754	12	to	to	ADP
taxlaw-2813	754	13	the	the	DET
taxlaw-2813	754	14	new	new	ADJ
taxlaw-2813	754	15	hebrides	hebride	NOUN
taxlaw-2813	754	16	’	'	PUNCT
taxlaw-2813	754	17	tax	tax	NOUN
taxlaw-2813	754	18	haven	haven	NOUN
taxlaw-2813	754	19	activities	activity	NOUN
taxlaw-2813	754	20	,	,	PUNCT
taxlaw-2813	754	21	the	the	DET
taxlaw-2813	754	22	fco	fco	PROPN
taxlaw-2813	754	23	noted	note	VERB
taxlaw-2813	754	24	in	in	ADP
taxlaw-2813	754	25	an	an	DET
taxlaw-2813	754	26	internal	internal	ADJ
taxlaw-2813	754	27	memorandum	memorandum	NOUN
taxlaw-2813	754	28	that	that	SCONJ
taxlaw-2813	754	29	:	:	PUNCT
taxlaw-2813	754	30	“	"	PUNCT
taxlaw-2813	754	31	whatever	whatever	PRON
taxlaw-2813	754	32	the	the	DET
taxlaw-2813	754	33	merits	merit	NOUN
taxlaw-2813	754	34	of	of	ADP
taxlaw-2813	754	35	mr	mr	PROPN
taxlaw-2813	754	36	whitlam	whitlam	PROPN
taxlaw-2813	754	37	’s	’s	PART
taxlaw-2813	754	38	argument	argument	NOUN
taxlaw-2813	754	39	that	that	SCONJ
taxlaw-2813	754	40	most	most	ADJ
taxlaw-2813	754	41	of	of	ADP
taxlaw-2813	754	42	the	the	DET
taxlaw-2813	754	43	benefits	benefit	NOUN
taxlaw-2813	754	44	of	of	ADP
taxlaw-2813	754	45	the	the	DET
taxlaw-2813	754	46	tax	tax	NOUN
taxlaw-2813	754	47	haven	haven	NOUN
taxlaw-2813	754	48	activities	activity	NOUN
taxlaw-2813	754	49	go	go	VERB
taxlaw-2813	754	50	to	to	ADP
taxlaw-2813	754	51	people	people	NOUN
taxlaw-2813	754	52	escaping	escape	VERB
taxlaw-2813	754	53	tax	tax	NOUN
taxlaw-2813	754	54	and	and	CCONJ
taxlaw-2813	754	55	those	those	PRON
taxlaw-2813	754	56	assisting	assist	VERB
taxlaw-2813	754	57	them	they	PRON
taxlaw-2813	754	58	to	to	PART
taxlaw-2813	754	59	do	do	VERB
taxlaw-2813	754	60	so	so	ADV
taxlaw-2813	754	61	,	,	PUNCT
taxlaw-2813	754	62	and	and	CCONJ
taxlaw-2813	754	63	not	not	PART
taxlaw-2813	754	64	the	the	DET
taxlaw-2813	754	65	new	new	ADJ
taxlaw-2813	754	66	hebrides	hebride	NOUN
taxlaw-2813	754	67	or	or	CCONJ
taxlaw-2813	754	68	its	its	PRON
taxlaw-2813	754	69	residents	resident	NOUN
taxlaw-2813	754	70	,	,	PUNCT
taxlaw-2813	754	71	it	it	PRON
taxlaw-2813	754	72	must	must	AUX
taxlaw-2813	754	73	be	be	AUX
taxlaw-2813	754	74	borne	bear	VERB
taxlaw-2813	754	75	in	in	ADP
taxlaw-2813	754	76	mind	mind	NOUN
taxlaw-2813	754	77	that	that	SCONJ
taxlaw-2813	754	78	the	the	DET
taxlaw-2813	754	79	trust	trust	NOUN
taxlaw-2813	754	80	companies	company	NOUN
taxlaw-2813	754	81	established	establish	VERB
taxlaw-2813	754	82	in	in	ADP
taxlaw-2813	754	83	the	the	DET
taxlaw-2813	754	84	new	new	ADJ
taxlaw-2813	754	85	hebrides	hebride	NOUN
taxlaw-2813	754	86	have	have	AUX
taxlaw-2813	754	87	contributed	contribute	VERB
taxlaw-2813	754	88	well	well	ADV
taxlaw-2813	754	89	over	over	ADP
taxlaw-2813	754	90	$	$	SYM
taxlaw-2813	754	91	a1	a1	NOUN
taxlaw-2813	754	92	million	million	NUM
taxlaw-2813	754	93	to	to	ADP
taxlaw-2813	754	94	british	british	ADJ
taxlaw-2813	754	95	national	national	PROPN
taxlaw-2813	754	96	service	service	PROPN
taxlaw-2813	754	97	revenue	revenue	NOUN
taxlaw-2813	754	98	in	in	ADP
taxlaw-2813	754	99	four	four	NUM
taxlaw-2813	754	100	years	year	NOUN
taxlaw-2813	754	101	.	.	PUNCT
taxlaw-2813	755	1	there	there	PRON
taxlaw-2813	755	2	have	have	AUX
taxlaw-2813	755	3	been	be	AUX
taxlaw-2813	755	4	other	other	ADJ
taxlaw-2813	755	5	tangible	tangible	ADJ
taxlaw-2813	755	6	but	but	CCONJ
taxlaw-2813	755	7	unquantifiable	unquantifiable	ADJ
taxlaw-2813	755	8	benefits	benefit	NOUN
taxlaw-2813	755	9	,	,	PUNCT
taxlaw-2813	755	10	e.g.	e.g.	ADV
taxlaw-2813	755	11	activities	activity	NOUN
taxlaw-2813	755	12	by	by	ADP
taxlaw-2813	755	13	investment	investment	NOUN
taxlaw-2813	755	14	companies	company	NOUN
taxlaw-2813	755	15	in	in	ADP
taxlaw-2813	755	16	the	the	DET
taxlaw-2813	755	17	development	development	NOUN
taxlaw-2813	755	18	of	of	ADP
taxlaw-2813	755	19	meat	meat	NOUN
taxlaw-2813	755	20	production	production	NOUN
taxlaw-2813	755	21	.	.	PUNCT
taxlaw-2813	756	1	a	a	DET
taxlaw-2813	756	2	territory	territory	NOUN
taxlaw-2813	756	3	’s	’s	PART
taxlaw-2813	756	4	resort	resort	NOUN
taxlaw-2813	756	5	to	to	ADP
taxlaw-2813	756	6	an	an	DET
taxlaw-2813	756	7	offshore	offshore	ADJ
taxlaw-2813	756	8	finance	finance	NOUN
taxlaw-2813	756	9	industry	industry	NOUN
taxlaw-2813	756	10	reflects	reflect	VERB
taxlaw-2813	756	11	the	the	DET
taxlaw-2813	756	12	lack	lack	NOUN
taxlaw-2813	756	13	of	of	ADP
taxlaw-2813	756	14	any	any	DET
taxlaw-2813	756	15	alternative	alternative	ADJ
taxlaw-2813	756	16	scope	scope	NOUN
taxlaw-2813	756	17	for	for	ADP
taxlaw-2813	756	18	economic	economic	ADJ
taxlaw-2813	756	19	development	development	NOUN
taxlaw-2813	756	20	to	to	PART
taxlaw-2813	756	21	improve	improve	VERB
taxlaw-2813	756	22	its	its	PRON
taxlaw-2813	756	23	own	own	ADJ
taxlaw-2813	756	24	prosperity	prosperity	NOUN
taxlaw-2813	756	25	.	.	PUNCT
taxlaw-2813	757	1	experience	experience	NOUN
taxlaw-2813	757	2	has	have	AUX
taxlaw-2813	757	3	shown	show	VERB
taxlaw-2813	757	4	that	that	SCONJ
taxlaw-2813	757	5	in	in	ADP
taxlaw-2813	757	6	the	the	DET
taxlaw-2813	757	7	absence	absence	NOUN
taxlaw-2813	757	8	of	of	ADP
taxlaw-2813	757	9	natural	natural	ADJ
taxlaw-2813	757	10	resources	resource	NOUN
taxlaw-2813	757	11	a	a	DET
taxlaw-2813	757	12	well	well	ADV
taxlaw-2813	757	13	-	-	PUNCT
taxlaw-2813	757	14	managed	manage	VERB
taxlaw-2813	757	15	finance	finance	NOUN
taxlaw-2813	757	16	industry	industry	NOUN
taxlaw-2813	757	17	can	can	AUX
taxlaw-2813	757	18	work	work	VERB
taxlaw-2813	757	19	a	a	DET
taxlaw-2813	757	20	dramatic	dramatic	ADJ
taxlaw-2813	757	21	and	and	CCONJ
taxlaw-2813	757	22	very	very	ADV
taxlaw-2813	757	23	beneficial	beneficial	ADJ
taxlaw-2813	757	24	change	change	NOUN
taxlaw-2813	757	25	on	on	ADP
taxlaw-2813	757	26	the	the	DET
taxlaw-2813	757	27	economy	economy	NOUN
taxlaw-2813	757	28	of	of	ADP
taxlaw-2813	757	29	a	a	DET
taxlaw-2813	757	30	small	small	ADJ
taxlaw-2813	757	31	and	and	CCONJ
taxlaw-2813	757	32	undeveloped	undeveloped	ADJ
taxlaw-2813	757	33	territory	territory	NOUN
taxlaw-2813	757	34	.	.	PUNCT
taxlaw-2813	757	35	”	"	PUNCT
taxlaw-2813	758	1	new	new	ADJ
taxlaw-2813	758	2	hebrides	hebride	NOUN
taxlaw-2813	758	3	“	"	PUNCT
taxlaw-2813	758	4	tax	tax	NOUN
taxlaw-2813	758	5	haven	haven	NOUN
taxlaw-2813	758	6	”	"	PUNCT
taxlaw-2813	758	7	4	4	NUM
taxlaw-2813	758	8	,	,	PUNCT
taxlaw-2813	758	9	correspondence	correspondence	NOUN
taxlaw-2813	758	10	between	between	ADP
taxlaw-2813	758	11	australian	australian	ADJ
taxlaw-2813	758	12	and	and	CCONJ
taxlaw-2813	758	13	british	british	ADJ
taxlaw-2813	758	14	officials	official	NOUN
taxlaw-2813	758	15	(	(	PUNCT
taxlaw-2813	758	16	aug	aug	PROPN
taxlaw-2813	758	17	.	.	PROPN
taxlaw-2813	758	18	21	21	NUM
taxlaw-2813	758	19	,	,	PUNCT
taxlaw-2813	758	20	1974	1974	NUM
taxlaw-2813	758	21	)	)	PUNCT
taxlaw-2813	758	22	(	(	PUNCT
taxlaw-2813	758	23	on	on	ADP
taxlaw-2813	758	24	file	file	NOUN
taxlaw-2813	758	25	with	with	ADP
taxlaw-2813	758	26	the	the	DET
taxlaw-2813	758	27	british	british	ADJ
taxlaw-2813	758	28	national	national	ADJ
taxlaw-2813	758	29	archives	archive	NOUN
taxlaw-2813	758	30	,	,	PUNCT
taxlaw-2813	758	31	file	file	NOUN
taxlaw-2813	758	32	prem	prem	PROPN
taxlaw-2813	758	33	16/8	16/8	NOUN
taxlaw-2813	758	34	)	)	PUNCT
taxlaw-2813	758	35	.	.	PUNCT
taxlaw-2813	759	1	156	156	NUM
taxlaw-2813	759	2	letter	letter	NOUN
taxlaw-2813	759	3	from	from	ADP
taxlaw-2813	759	4	harold	harold	PROPN
taxlaw-2813	759	5	wilson	wilson	PROPN
taxlaw-2813	759	6	to	to	ADP
taxlaw-2813	759	7	gough	gough	PROPN
taxlaw-2813	759	8	whitlam	whitlam	PROPN
taxlaw-2813	759	9	(	(	PUNCT
taxlaw-2813	759	10	aug	aug	PROPN
taxlaw-2813	759	11	.	.	PROPN
taxlaw-2813	759	12	30	30	NUM
taxlaw-2813	759	13	,	,	PUNCT
taxlaw-2813	759	14	1974	1974	NUM
taxlaw-2813	759	15	)	)	PUNCT
taxlaw-2813	759	16	(	(	PUNCT
taxlaw-2813	759	17	on	on	ADP
taxlaw-2813	759	18	file	file	NOUN
taxlaw-2813	759	19	at	at	ADP
taxlaw-2813	759	20	the	the	DET
taxlaw-2813	759	21	british	british	ADJ
taxlaw-2813	759	22	national	national	ADJ
taxlaw-2813	759	23	archives	archive	NOUN
taxlaw-2813	759	24	,	,	PUNCT
taxlaw-2813	759	25	file	file	NOUN
taxlaw-2813	759	26	prem	prem	PROPN
taxlaw-2813	759	27	16/8	16/8	NOUN
taxlaw-2813	759	28	)	)	PUNCT
taxlaw-2813	759	29	.	.	PUNCT
taxlaw-2813	760	1	in	in	ADP
taxlaw-2813	760	2	a	a	DET
taxlaw-2813	760	3	memo	memo	NOUN
taxlaw-2813	760	4	a	a	DET
taxlaw-2813	760	5	few	few	ADJ
taxlaw-2813	760	6	days	day	NOUN
taxlaw-2813	760	7	earlier	early	ADV
taxlaw-2813	760	8	,	,	PUNCT
taxlaw-2813	760	9	pacific	pacific	ADJ
taxlaw-2813	760	10	dependent	dependent	ADJ
taxlaw-2813	760	11	territories	territory	NOUN
taxlaw-2813	760	12	department	department	NOUN
taxlaw-2813	760	13	of	of	ADP
taxlaw-2813	760	14	the	the	DET
taxlaw-2813	760	15	foreign	foreign	ADJ
taxlaw-2813	760	16	and	and	CCONJ
taxlaw-2813	760	17	colonial	colonial	ADJ
taxlaw-2813	760	18	office	office	NOUN
taxlaw-2813	760	19	noted	note	VERB
taxlaw-2813	760	20	:	:	PUNCT
taxlaw-2813	760	21	“	"	PUNCT
taxlaw-2813	760	22	on	on	ADP
taxlaw-2813	760	23	the	the	DET
taxlaw-2813	760	24	one	one	NUM
taxlaw-2813	760	25	hand	hand	NOUN
taxlaw-2813	760	26	neither	neither	CCONJ
taxlaw-2813	760	27	this	this	PRON
taxlaw-2813	760	28	nor	nor	CCONJ
taxlaw-2813	760	29	any	any	DET
taxlaw-2813	760	30	previous	previous	ADJ
taxlaw-2813	760	31	united	united	ADJ
taxlaw-2813	760	32	kingdom	kingdom	PROPN
taxlaw-2813	760	33	government	government	NOUN
taxlaw-2813	760	34	has	have	AUX
taxlaw-2813	760	35	actively	actively	ADV
taxlaw-2813	760	36	encouraged	encourage	VERB
taxlaw-2813	760	37	the	the	DET
taxlaw-2813	760	38	growth	growth	NOUN
taxlaw-2813	760	39	of	of	ADP
taxlaw-2813	760	40	an	an	DET
taxlaw-2813	760	41	offshore	offshore	ADJ
taxlaw-2813	760	42	finance	finance	NOUN
taxlaw-2813	760	43	centre	centre	NOUN
taxlaw-2813	760	44	in	in	ADP
taxlaw-2813	760	45	a	a	DET
taxlaw-2813	760	46	british	british	ADJ
taxlaw-2813	760	47	dependent	dependent	ADJ
taxlaw-2813	760	48	territory	territory	NOUN
taxlaw-2813	760	49	,	,	PUNCT
taxlaw-2813	760	50	and	and	CCONJ
taxlaw-2813	760	51	the	the	DET
taxlaw-2813	760	52	initiative	initiative	NOUN
taxlaw-2813	760	53	for	for	ADP
taxlaw-2813	760	54	the	the	DET
taxlaw-2813	760	55	relevant	relevant	ADJ
taxlaw-2813	760	56	legislation	legislation	NOUN
taxlaw-2813	760	57	comes	come	VERB
taxlaw-2813	760	58	from	from	ADP
taxlaw-2813	760	59	the	the	DET
taxlaw-2813	760	60	territories	territory	NOUN
taxlaw-2813	760	61	themselves	themselves	PRON
taxlaw-2813	760	62	.	.	PUNCT
taxlaw-2813	761	1	on	on	ADP
taxlaw-2813	761	2	the	the	DET
taxlaw-2813	761	3	other	other	ADJ
taxlaw-2813	761	4	hand	hand	NOUN
taxlaw-2813	761	5	,	,	PUNCT
taxlaw-2813	761	6	no	no	DET
taxlaw-2813	761	7	uk	uk	PROPN
taxlaw-2813	761	8	government	government	NOUN
taxlaw-2813	761	9	has	have	AUX
taxlaw-2813	761	10	ever	ever	ADV
taxlaw-2813	761	11	taken	take	VERB
taxlaw-2813	761	12	direct	direct	ADJ
taxlaw-2813	761	13	action	action	NOUN
taxlaw-2813	761	14	against	against	ADP
taxlaw-2813	761	15	an	an	DET
taxlaw-2813	761	16	established	establish	VERB
taxlaw-2813	761	17	finance	finance	NOUN
taxlaw-2813	761	18	industry	industry	NOUN
taxlaw-2813	761	19	in	in	ADP
taxlaw-2813	761	20	a	a	DET
taxlaw-2813	761	21	dependent	dependent	ADJ
taxlaw-2813	761	22	territory	territory	NOUN
taxlaw-2813	761	23	,	,	PUNCT
taxlaw-2813	761	24	and	and	CCONJ
taxlaw-2813	761	25	32	32	NUM
taxlaw-2813	761	26	columbia	columbia	PROPN
taxlaw-2813	761	27	journal	journal	PROPN
taxlaw-2813	761	28	of	of	ADP
taxlaw-2813	761	29	tax	tax	NOUN
taxlaw-2813	761	30	law	law	NOUN
taxlaw-2813	761	31	[	[	X
taxlaw-2813	761	32	vol.4:1	vol.4:1	VERB
taxlaw-2813	761	33	governments	government	NOUN
taxlaw-2813	761	34	.	.	PUNCT
taxlaw-2813	761	35	.	.	PUNCT
taxlaw-2813	761	36	.	.	PUNCT
taxlaw-2813	762	1	against	against	ADP
taxlaw-2813	762	2	arbitrage	arbitrage	NOUN
taxlaw-2813	762	3	”	"	PUNCT
taxlaw-2813	762	4	meant	mean	VERB
taxlaw-2813	762	5	that	that	SCONJ
taxlaw-2813	762	6	there	there	PRON
taxlaw-2813	762	7	were	be	VERB
taxlaw-2813	762	8	no	no	DET
taxlaw-2813	762	9	simple	simple	ADJ
taxlaw-2813	762	10	barriers	barrier	NOUN
taxlaw-2813	762	11	to	to	ADP
taxlaw-2813	762	12	tax	tax	NOUN
taxlaw-2813	762	13	competition	competition	NOUN
taxlaw-2813	762	14	available.157	available.157	NOUN
taxlaw-2813	762	15	thus	thus	ADV
taxlaw-2813	762	16	from	from	ADP
taxlaw-2813	762	17	the	the	DET
taxlaw-2813	762	18	mid-1960s	mid-1960	NOUN
taxlaw-2813	762	19	to	to	ADP
taxlaw-2813	762	20	the	the	DET
taxlaw-2813	762	21	late	late	ADJ
taxlaw-2813	762	22	1970s	1970	NOUN
taxlaw-2813	762	23	,	,	PUNCT
taxlaw-2813	762	24	in	in	ADP
taxlaw-2813	762	25	both	both	CCONJ
taxlaw-2813	762	26	britain	britain	PROPN
taxlaw-2813	762	27	and	and	CCONJ
taxlaw-2813	762	28	the	the	DET
taxlaw-2813	762	29	united	united	PROPN
taxlaw-2813	762	30	states	states	PROPN
taxlaw-2813	762	31	the	the	DET
taxlaw-2813	762	32	interests	interest	NOUN
taxlaw-2813	762	33	which	which	PRON
taxlaw-2813	762	34	would	would	AUX
taxlaw-2813	762	35	have	have	AUX
taxlaw-2813	762	36	sought	seek	VERB
taxlaw-2813	762	37	to	to	PART
taxlaw-2813	762	38	restrict	restrict	VERB
taxlaw-2813	762	39	legal	legal	ADJ
taxlaw-2813	762	40	arbitrage	arbitrage	NOUN
taxlaw-2813	762	41	and	and	CCONJ
taxlaw-2813	762	42	rewrite	rewrite	VERB
taxlaw-2813	762	43	tax	tax	NOUN
taxlaw-2813	762	44	policies	policy	NOUN
taxlaw-2813	762	45	to	to	PART
taxlaw-2813	762	46	reduce	reduce	VERB
taxlaw-2813	762	47	taxpayers	taxpayer	NOUN
taxlaw-2813	762	48	’	'	PUNCT
taxlaw-2813	762	49	abilities	ability	NOUN
taxlaw-2813	762	50	to	to	PART
taxlaw-2813	762	51	use	use	VERB
taxlaw-2813	762	52	international	international	ADJ
taxlaw-2813	762	53	structures	structure	NOUN
taxlaw-2813	762	54	to	to	PART
taxlaw-2813	762	55	lower	lower	VERB
taxlaw-2813	762	56	their	their	PRON
taxlaw-2813	762	57	taxes	taxis	NOUN
taxlaw-2813	762	58	legally	legally	ADV
taxlaw-2813	762	59	or	or	CCONJ
taxlaw-2813	762	60	illegally	illegally	ADV
taxlaw-2813	762	61	were	be	AUX
taxlaw-2813	762	62	operating	operate	VERB
taxlaw-2813	762	63	at	at	ADP
taxlaw-2813	762	64	a	a	DET
taxlaw-2813	762	65	disadvantage.158	disadvantage.158	NOUN
taxlaw-2813	762	66	by	by	ADP
taxlaw-2813	762	67	the	the	DET
taxlaw-2813	762	68	end	end	NOUN
taxlaw-2813	762	69	of	of	ADP
taxlaw-2813	762	70	the	the	DET
taxlaw-2813	762	71	1970s	1970	NOUN
taxlaw-2813	762	72	,	,	PUNCT
taxlaw-2813	762	73	however	however	ADV
taxlaw-2813	762	74	,	,	PUNCT
taxlaw-2813	762	75	u.s	u.s	PROPN
taxlaw-2813	762	76	.	.	PROPN
taxlaw-2813	762	77	tax	tax	NOUN
taxlaw-2813	762	78	authorities	authority	NOUN
taxlaw-2813	762	79	were	be	AUX
taxlaw-2813	762	80	beginning	begin	VERB
taxlaw-2813	762	81	to	to	PART
taxlaw-2813	762	82	regain	regain	VERB
taxlaw-2813	762	83	policy	policy	NOUN
taxlaw-2813	762	84	ground	ground	NOUN
taxlaw-2813	762	85	on	on	ADP
taxlaw-2813	762	86	international	international	ADJ
taxlaw-2813	762	87	transactions	transaction	NOUN
taxlaw-2813	762	88	,	,	PUNCT
taxlaw-2813	762	89	as	as	SCONJ
taxlaw-2813	762	90	we	we	PRON
taxlaw-2813	762	91	describe	describe	VERB
taxlaw-2813	762	92	below	below	ADP
taxlaw-2813	762	93	.	.	PUNCT
taxlaw-2813	763	1	although	although	SCONJ
taxlaw-2813	763	2	the	the	DET
taxlaw-2813	763	3	role	role	NOUN
taxlaw-2813	763	4	of	of	ADP
taxlaw-2813	763	5	the	the	DET
taxlaw-2813	763	6	oecd	oecd	PROPN
taxlaw-2813	763	7	in	in	ADP
taxlaw-2813	763	8	international	international	ADJ
taxlaw-2813	763	9	tax	tax	NOUN
taxlaw-2813	763	10	issues	issue	NOUN
taxlaw-2813	763	11	during	during	ADP
taxlaw-2813	763	12	the	the	DET
taxlaw-2813	763	13	1970s	1970	NOUN
taxlaw-2813	763	14	was	be	AUX
taxlaw-2813	763	15	primarily	primarily	ADV
taxlaw-2813	763	16	as	as	ADP
taxlaw-2813	763	17	a	a	DET
taxlaw-2813	763	18	respected	respected	ADJ
taxlaw-2813	763	19	source	source	NOUN
taxlaw-2813	763	20	of	of	ADP
taxlaw-2813	763	21	technical	technical	ADJ
taxlaw-2813	763	22	competence	competence	NOUN
taxlaw-2813	763	23	able	able	ADJ
taxlaw-2813	763	24	to	to	PART
taxlaw-2813	763	25	aid	aid	VERB
taxlaw-2813	763	26	in	in	ADP
taxlaw-2813	763	27	the	the	DET
taxlaw-2813	763	28	resolution	resolution	NOUN
taxlaw-2813	763	29	of	of	ADP
taxlaw-2813	763	30	difficult	difficult	ADJ
taxlaw-2813	763	31	problems	problem	NOUN
taxlaw-2813	763	32	caused	cause	VERB
taxlaw-2813	763	33	by	by	ADP
taxlaw-2813	763	34	differences	difference	NOUN
taxlaw-2813	763	35	in	in	ADP
taxlaw-2813	763	36	national	national	ADJ
taxlaw-2813	763	37	tax	tax	NOUN
taxlaw-2813	763	38	regimes	regime	NOUN
taxlaw-2813	763	39	,	,	PUNCT
taxlaw-2813	763	40	interest	interest	NOUN
taxlaw-2813	763	41	in	in	ADP
taxlaw-2813	763	42	using	use	VERB
taxlaw-2813	763	43	the	the	DET
taxlaw-2813	763	44	organization	organization	NOUN
taxlaw-2813	763	45	to	to	PART
taxlaw-2813	763	46	address	address	VERB
taxlaw-2813	763	47	tax	tax	NOUN
taxlaw-2813	763	48	competition	competition	NOUN
taxlaw-2813	763	49	began	begin	VERB
taxlaw-2813	763	50	to	to	PART
taxlaw-2813	763	51	appear	appear	VERB
taxlaw-2813	763	52	.	.	PUNCT
taxlaw-2813	764	1	for	for	ADP
taxlaw-2813	764	2	example	example	NOUN
taxlaw-2813	764	3	,	,	PUNCT
taxlaw-2813	764	4	in	in	ADP
taxlaw-2813	764	5	the	the	DET
taxlaw-2813	764	6	internal	internal	ADJ
taxlaw-2813	764	7	debate	debate	NOUN
taxlaw-2813	764	8	over	over	ADP
taxlaw-2813	764	9	britain	britain	PROPN
taxlaw-2813	764	10	’s	’s	PART
taxlaw-2813	764	11	response	response	NOUN
taxlaw-2813	764	12	to	to	ADP
taxlaw-2813	764	13	australia	australia	PROPN
taxlaw-2813	764	14	’s	’s	PART
taxlaw-2813	764	15	measures	measure	NOUN
taxlaw-2813	764	16	against	against	ADP
taxlaw-2813	764	17	the	the	DET
taxlaw-2813	764	18	new	new	ADJ
taxlaw-2813	764	19	hebrides	hebride	NOUN
taxlaw-2813	764	20	financial	financial	ADJ
taxlaw-2813	764	21	center	center	NOUN
taxlaw-2813	764	22	,	,	PUNCT
taxlaw-2813	764	23	one	one	NUM
taxlaw-2813	764	24	summary	summary	NOUN
taxlaw-2813	764	25	fco	fco	PROPN
taxlaw-2813	764	26	memo	memo	NOUN
taxlaw-2813	764	27	noted	note	VERB
taxlaw-2813	764	28	that	that	SCONJ
taxlaw-2813	764	29	there	there	PRON
taxlaw-2813	764	30	were	be	VERB
taxlaw-2813	764	31	“	"	PUNCT
taxlaw-2813	764	32	legitimate	legitimate	ADJ
taxlaw-2813	764	33	grounds	ground	NOUN
taxlaw-2813	764	34	for	for	ADP
taxlaw-2813	764	35	concern	concern	NOUN
taxlaw-2813	764	36	”	"	PUNCT
taxlaw-2813	764	37	by	by	ADP
taxlaw-2813	764	38	australia	australia	PROPN
taxlaw-2813	764	39	,	,	PUNCT
taxlaw-2813	764	40	and	and	CCONJ
taxlaw-2813	764	41	it	it	PRON
taxlaw-2813	764	42	suggested	suggest	VERB
taxlaw-2813	764	43	that	that	SCONJ
taxlaw-2813	764	44	britain	britain	PROPN
taxlaw-2813	764	45	tell	tell	VERB
taxlaw-2813	764	46	the	the	DET
taxlaw-2813	764	47	australians	australian	NOUN
taxlaw-2813	764	48	to	to	PART
taxlaw-2813	764	49	focus	focus	VERB
taxlaw-2813	764	50	their	their	PRON
taxlaw-2813	764	51	efforts	effort	NOUN
taxlaw-2813	764	52	on	on	ADP
taxlaw-2813	764	53	the	the	DET
taxlaw-2813	764	54	oecd	oecd	PROPN
taxlaw-2813	764	55	working	working	PROPN
taxlaw-2813	764	56	party	party	NOUN
taxlaw-2813	764	57	on	on	ADP
taxlaw-2813	764	58	tax	tax	NOUN
taxlaw-2813	764	59	to	to	PART
taxlaw-2813	764	60	create	create	VERB
taxlaw-2813	764	61	a	a	DET
taxlaw-2813	764	62	means	means	NOUN
taxlaw-2813	764	63	to	to	PART
taxlaw-2813	764	64	address	address	VERB
taxlaw-2813	764	65	the	the	DET
taxlaw-2813	764	66	problem	problem	NOUN
taxlaw-2813	764	67	that	that	PRON
taxlaw-2813	764	68	avoided	avoid	VERB
taxlaw-2813	764	69	the	the	DET
taxlaw-2813	764	70	limitations	limitation	NOUN
taxlaw-2813	764	71	of	of	ADP
taxlaw-2813	764	72	the	the	DET
taxlaw-2813	764	73	british	british	ADJ
taxlaw-2813	764	74	constitutional	constitutional	ADJ
taxlaw-2813	764	75	structure	structure	NOUN
taxlaw-2813	764	76	and	and	CCONJ
taxlaw-2813	764	77	britain	britain	PROPN
taxlaw-2813	764	78	’s	’s	PART
taxlaw-2813	764	79	obligation	obligation	NOUN
taxlaw-2813	764	80	to	to	PART
taxlaw-2813	764	81	promote	promote	VERB
taxlaw-2813	764	82	its	its	PRON
taxlaw-2813	764	83	territories	territory	NOUN
taxlaw-2813	764	84	’	'	PUNCT
taxlaw-2813	764	85	economic	economic	ADJ
taxlaw-2813	764	86	development	development	NOUN
taxlaw-2813	764	87	.	.	PUNCT
taxlaw-2813	765	1	159	159	NUM
taxlaw-2813	765	2	in	in	ADP
taxlaw-2813	765	3	general	general	ADJ
taxlaw-2813	765	4	,	,	PUNCT
taxlaw-2813	765	5	however	however	ADV
taxlaw-2813	765	6	,	,	PUNCT
taxlaw-2813	765	7	by	by	ADP
taxlaw-2813	765	8	offering	offer	VERB
taxlaw-2813	765	9	frameworks	framework	NOUN
taxlaw-2813	765	10	for	for	ADP
taxlaw-2813	765	11	resolving	resolve	VERB
taxlaw-2813	765	12	disputes	dispute	NOUN
taxlaw-2813	765	13	over	over	ADP
taxlaw-2813	765	14	the	the	DET
taxlaw-2813	765	15	details	detail	NOUN
taxlaw-2813	765	16	of	of	ADP
taxlaw-2813	765	17	taxation	taxation	NOUN
taxlaw-2813	765	18	,	,	PUNCT
taxlaw-2813	765	19	the	the	DET
taxlaw-2813	765	20	oecd	oecd	PROPN
taxlaw-2813	765	21	avoided	avoid	VERB
taxlaw-2813	765	22	infringing	infringe	VERB
taxlaw-2813	765	23	on	on	ADP
taxlaw-2813	765	24	national	national	ADJ
taxlaw-2813	765	25	sovereignty	sovereignty	NOUN
taxlaw-2813	765	26	while	while	SCONJ
taxlaw-2813	765	27	reducing	reduce	VERB
taxlaw-2813	765	28	the	the	DET
taxlaw-2813	765	29	transactions	transaction	NOUN
taxlaw-2813	765	30	costs	cost	NOUN
taxlaw-2813	765	31	of	of	ADP
taxlaw-2813	765	32	states	state	NOUN
taxlaw-2813	765	33	reaching	reach	VERB
taxlaw-2813	765	34	agreements	agreement	NOUN
taxlaw-2813	765	35	on	on	ADP
taxlaw-2813	765	36	how	how	SCONJ
taxlaw-2813	765	37	to	to	PART
taxlaw-2813	765	38	handle	handle	VERB
taxlaw-2813	765	39	differences	difference	NOUN
taxlaw-2813	765	40	in	in	ADP
taxlaw-2813	765	41	taxation	taxation	NOUN
taxlaw-2813	765	42	.	.	PUNCT
taxlaw-2813	766	1	however	however	ADV
taxlaw-2813	766	2	,	,	PUNCT
taxlaw-2813	766	3	it	it	PRON
taxlaw-2813	766	4	did	do	AUX
taxlaw-2813	766	5	build	build	VERB
taxlaw-2813	766	6	such	such	DET
taxlaw-2813	766	7	a	a	DET
taxlaw-2813	766	8	presence	presence	NOUN
taxlaw-2813	766	9	in	in	ADP
taxlaw-2813	766	10	international	international	ADJ
taxlaw-2813	766	11	tax	tax	NOUN
taxlaw-2813	766	12	law	law	NOUN
taxlaw-2813	766	13	that	that	PRON
taxlaw-2813	766	14	“	"	PUNCT
taxlaw-2813	766	15	it	it	PRON
taxlaw-2813	766	16	has	have	AUX
taxlaw-2813	766	17	created	create	VERB
taxlaw-2813	766	18	debate	debate	NOUN
taxlaw-2813	766	19	about	about	ADP
taxlaw-2813	766	20	whether	whether	SCONJ
taxlaw-2813	766	21	its	its	PRON
taxlaw-2813	766	22	guidance	guidance	NOUN
taxlaw-2813	766	23	should	should	AUX
taxlaw-2813	766	24	be	be	AUX
taxlaw-2813	766	25	considered	consider	VERB
taxlaw-2813	766	26	effectively	effectively	ADV
taxlaw-2813	766	27	binding	bind	VERB
taxlaw-2813	766	28	on	on	ADP
taxlaw-2813	766	29	states	state	NOUN
taxlaw-2813	766	30	,	,	PUNCT
taxlaw-2813	766	31	even	even	ADV
taxlaw-2813	766	32	if	if	SCONJ
taxlaw-2813	766	33	it	it	PRON
taxlaw-2813	766	34	is	be	AUX
taxlaw-2813	766	35	not	not	PART
taxlaw-2813	766	36	technically	technically	ADV
taxlaw-2813	766	37	law	law	NOUN
taxlaw-2813	766	38	.	.	PUNCT
taxlaw-2813	767	1	”160	”160	ADP
taxlaw-2813	767	2	the	the	DET
taxlaw-2813	767	3	oecd	oecd	PROPN
taxlaw-2813	767	4	thus	thus	ADV
taxlaw-2813	767	5	evolved	evolve	VERB
taxlaw-2813	767	6	over	over	ADP
taxlaw-2813	767	7	time	time	NOUN
taxlaw-2813	767	8	into	into	ADP
taxlaw-2813	767	9	a	a	DET
taxlaw-2813	767	10	resource	resource	NOUN
taxlaw-2813	767	11	with	with	ADP
taxlaw-2813	767	12	considerably	considerably	ADV
taxlaw-2813	767	13	higher	high	ADJ
taxlaw-2813	767	14	value	value	NOUN
taxlaw-2813	767	15	than	than	SCONJ
taxlaw-2813	767	16	it	it	PRON
taxlaw-2813	767	17	had	have	VERB
taxlaw-2813	767	18	simply	simply	ADV
taxlaw-2813	767	19	as	as	ADP
taxlaw-2813	767	20	a	a	DET
taxlaw-2813	767	21	reservoir	reservoir	NOUN
taxlaw-2813	767	22	of	of	ADP
taxlaw-2813	767	23	technical	technical	ADJ
taxlaw-2813	767	24	expertise	expertise	NOUN
taxlaw-2813	767	25	.	.	PUNCT
taxlaw-2813	768	1	it	it	PRON
taxlaw-2813	768	2	would	would	AUX
taxlaw-2813	768	3	certainly	certainly	ADV
taxlaw-2813	768	4	be	be	AUX
taxlaw-2813	768	5	inequitable	inequitable	ADJ
taxlaw-2813	768	6	for	for	ADP
taxlaw-2813	768	7	hmg	hmg	NOUN
taxlaw-2813	768	8	now	now	ADV
taxlaw-2813	768	9	to	to	PART
taxlaw-2813	768	10	discriminate	discriminate	VERB
taxlaw-2813	768	11	by	by	ADP
taxlaw-2813	768	12	insisting	insist	VERB
taxlaw-2813	768	13	on	on	ADP
taxlaw-2813	768	14	the	the	DET
taxlaw-2813	768	15	scrapping	scrapping	NOUN
taxlaw-2813	768	16	of	of	ADP
taxlaw-2813	768	17	one	one	NUM
taxlaw-2813	768	18	territory	territory	NOUN
taxlaw-2813	768	19	’s	’s	PART
taxlaw-2813	768	20	advantageous	advantageous	ADJ
taxlaw-2813	768	21	legislation	legislation	NOUN
taxlaw-2813	768	22	while	while	SCONJ
taxlaw-2813	768	23	continuing	continue	VERB
taxlaw-2813	768	24	to	to	PART
taxlaw-2813	768	25	tolerate	tolerate	VERB
taxlaw-2813	768	26	similar	similar	ADJ
taxlaw-2813	768	27	legislation	legislation	NOUN
taxlaw-2813	768	28	in	in	ADP
taxlaw-2813	768	29	other	other	ADJ
taxlaw-2813	768	30	territories	territory	NOUN
taxlaw-2813	768	31	.	.	PUNCT
taxlaw-2813	768	32	”	"	PUNCT
taxlaw-2813	769	1	see	see	VERB
taxlaw-2813	769	2	new	new	ADJ
taxlaw-2813	769	3	hebrides	hebride	NOUN
taxlaw-2813	769	4	“	"	PUNCT
taxlaw-2813	769	5	tax	tax	NOUN
taxlaw-2813	769	6	haven	haven	NOUN
taxlaw-2813	769	7	”	"	PUNCT
taxlaw-2813	769	8	,	,	PUNCT
taxlaw-2813	769	9	supra	supra	PROPN
taxlaw-2813	769	10	note	note	PROPN
taxlaw-2813	769	11	155	155	NUM
taxlaw-2813	769	12	,	,	PUNCT
taxlaw-2813	769	13	at	at	ADP
taxlaw-2813	769	14	3	3	NUM
taxlaw-2813	769	15	..	..	PUNCT
taxlaw-2813	769	16	that	that	SCONJ
taxlaw-2813	769	17	a	a	DET
taxlaw-2813	769	18	socialist	socialist	ADJ
taxlaw-2813	769	19	british	british	ADJ
taxlaw-2813	769	20	prime	prime	PROPN
taxlaw-2813	769	21	minister	minister	PROPN
taxlaw-2813	769	22	was	be	AUX
taxlaw-2813	769	23	defending	defend	VERB
taxlaw-2813	769	24	a	a	DET
taxlaw-2813	769	25	low	low	ADJ
taxlaw-2813	769	26	tax	tax	NOUN
taxlaw-2813	769	27	jurisdiction	jurisdiction	NOUN
taxlaw-2813	769	28	against	against	ADP
taxlaw-2813	769	29	a	a	DET
taxlaw-2813	769	30	(	(	PUNCT
taxlaw-2813	769	31	at	at	ADP
taxlaw-2813	769	32	least	least	ADJ
taxlaw-2813	769	33	nominally	nominally	ADV
taxlaw-2813	769	34	)	)	PUNCT
taxlaw-2813	769	35	market	market	NOUN
taxlaw-2813	769	36	-	-	PUNCT
taxlaw-2813	769	37	oriented	orient	VERB
taxlaw-2813	769	38	australian	australian	ADJ
taxlaw-2813	769	39	prime	prime	ADJ
taxlaw-2813	769	40	minister	minister	NOUN
taxlaw-2813	769	41	indicates	indicate	VERB
taxlaw-2813	769	42	the	the	DET
taxlaw-2813	769	43	degree	degree	NOUN
taxlaw-2813	769	44	to	to	PART
taxlaw-2813	769	45	which	which	PRON
taxlaw-2813	769	46	the	the	DET
taxlaw-2813	769	47	british	british	ADJ
taxlaw-2813	769	48	establishment	establishment	NOUN
taxlaw-2813	769	49	saw	see	VERB
taxlaw-2813	769	50	the	the	DET
taxlaw-2813	769	51	importance	importance	NOUN
taxlaw-2813	769	52	of	of	ADP
taxlaw-2813	769	53	encouraging	encourage	VERB
taxlaw-2813	769	54	development	development	NOUN
taxlaw-2813	769	55	in	in	ADP
taxlaw-2813	769	56	the	the	DET
taxlaw-2813	769	57	overseas	overseas	ADJ
taxlaw-2813	769	58	territories	territory	NOUN
taxlaw-2813	769	59	even	even	ADV
taxlaw-2813	769	60	at	at	ADP
taxlaw-2813	769	61	the	the	DET
taxlaw-2813	769	62	expense	expense	NOUN
taxlaw-2813	769	63	of	of	ADP
taxlaw-2813	769	64	tax	tax	NOUN
taxlaw-2813	769	65	collections	collection	NOUN
taxlaw-2813	769	66	by	by	ADP
taxlaw-2813	769	67	allies	ally	NOUN
taxlaw-2813	769	68	.	.	PUNCT
taxlaw-2813	770	1	britain	britain	PROPN
taxlaw-2813	770	2	was	be	AUX
taxlaw-2813	770	3	similarly	similarly	ADV
taxlaw-2813	770	4	unconcerned	unconcerned	ADJ
taxlaw-2813	770	5	about	about	ADP
taxlaw-2813	770	6	the	the	DET
taxlaw-2813	770	7	impact	impact	NOUN
taxlaw-2813	770	8	of	of	ADP
taxlaw-2813	770	9	its	its	PRON
taxlaw-2813	770	10	caribbean	caribbean	ADJ
taxlaw-2813	770	11	possessions	possession	NOUN
taxlaw-2813	770	12	’	'	PUNCT
taxlaw-2813	770	13	tax	tax	NOUN
taxlaw-2813	770	14	policies	policy	NOUN
taxlaw-2813	770	15	on	on	ADP
taxlaw-2813	770	16	american	american	ADJ
taxlaw-2813	770	17	tax	tax	NOUN
taxlaw-2813	770	18	collections	collection	NOUN
taxlaw-2813	770	19	.	.	PUNCT
taxlaw-2813	771	1	157	157	NUM
taxlaw-2813	771	2	christians	christian	NOUN
taxlaw-2813	771	3	,	,	PUNCT
taxlaw-2813	771	4	supra	supra	PROPN
taxlaw-2813	771	5	note	note	NOUN
taxlaw-2813	771	6	12	12	NUM
taxlaw-2813	771	7	,	,	PUNCT
taxlaw-2813	771	8	at	at	ADP
taxlaw-2813	771	9	10	10	NUM
taxlaw-2813	771	10	.	.	PUNCT
taxlaw-2813	771	11	158	158	NUM
taxlaw-2813	771	12	see	see	VERB
taxlaw-2813	771	13	,	,	PUNCT
taxlaw-2813	771	14	e.g.	e.g.	ADV
taxlaw-2813	771	15	,	,	PUNCT
taxlaw-2813	771	16	improper	improper	ADJ
taxlaw-2813	771	17	use	use	NOUN
taxlaw-2813	771	18	of	of	ADP
taxlaw-2813	771	19	foreign	foreign	ADJ
taxlaw-2813	771	20	addresses	address	NOUN
taxlaw-2813	771	21	to	to	PART
taxlaw-2813	771	22	evade	evade	VERB
taxlaw-2813	771	23	u.s	u.s	PROPN
taxlaw-2813	771	24	.	.	PROPN
taxlaw-2813	771	25	taxes	taxis	NOUN
taxlaw-2813	771	26	:	:	PUNCT
taxlaw-2813	771	27	hearing	hear	VERB
taxlaw-2813	771	28	before	before	ADP
taxlaw-2813	771	29	a	a	DET
taxlaw-2813	771	30	subcomm	subcomm	NOUN
taxlaw-2813	771	31	.	.	PUNCT
taxlaw-2813	772	1	of	of	ADP
taxlaw-2813	772	2	the	the	DET
taxlaw-2813	772	3	comm	comm	NOUN
taxlaw-2813	772	4	.	.	PUNCT
taxlaw-2813	773	1	on	on	ADP
taxlaw-2813	773	2	gov’t	gov’t	NUM
taxlaw-2813	773	3	operations	operation	NOUN
taxlaw-2813	773	4	,	,	PUNCT
taxlaw-2813	773	5	h.r	h.r	PROPN
taxlaw-2813	773	6	.	.	PROPN
taxlaw-2813	773	7	,	,	PUNCT
taxlaw-2813	773	8	97th	97th	NUM
taxlaw-2813	773	9	cong	cong	NOUN
taxlaw-2813	773	10	.	.	PUNCT
taxlaw-2813	774	1	(	(	PUNCT
taxlaw-2813	774	2	1982	1982	NUM
taxlaw-2813	774	3	)	)	PUNCT
taxlaw-2813	774	4	(	(	PUNCT
taxlaw-2813	774	5	statement	statement	NOUN
taxlaw-2813	774	6	of	of	ADP
taxlaw-2813	774	7	alan	alan	PROPN
taxlaw-2813	774	8	w.	w.	PROPN
taxlaw-2813	774	9	granwell	granwell	PROPN
taxlaw-2813	774	10	,	,	PUNCT
taxlaw-2813	774	11	international	international	ADJ
taxlaw-2813	774	12	tax	tax	NOUN
taxlaw-2813	774	13	counsel	counsel	NOUN
taxlaw-2813	774	14	)	)	PUNCT
taxlaw-2813	774	15	(	(	PUNCT
taxlaw-2813	774	16	describing	describe	VERB
taxlaw-2813	774	17	“	"	PUNCT
taxlaw-2813	774	18	real	real	ADJ
taxlaw-2813	774	19	purpose	purpose	NOUN
taxlaw-2813	774	20	”	"	PUNCT
taxlaw-2813	774	21	of	of	ADP
taxlaw-2813	774	22	tax	tax	NOUN
taxlaw-2813	774	23	treaties	treaty	NOUN
taxlaw-2813	774	24	as	as	ADP
taxlaw-2813	774	25	“	"	PUNCT
taxlaw-2813	774	26	to	to	PART
taxlaw-2813	774	27	reduce	reduce	VERB
taxlaw-2813	774	28	the	the	DET
taxlaw-2813	774	29	foreign	foreign	ADJ
taxlaw-2813	774	30	taxes	taxis	NOUN
taxlaw-2813	774	31	which	which	PRON
taxlaw-2813	774	32	u.s	u.s	PROPN
taxlaw-2813	774	33	.	.	PROPN
taxlaw-2813	774	34	businesses	business	NOUN
taxlaw-2813	774	35	pay	pay	VERB
taxlaw-2813	774	36	abroad	abroad	ADV
taxlaw-2813	774	37	”	"	PUNCT
taxlaw-2813	774	38	)	)	PUNCT
taxlaw-2813	774	39	.	.	PUNCT
taxlaw-2813	775	1	159	159	NUM
taxlaw-2813	775	2	letter	letter	NOUN
taxlaw-2813	775	3	from	from	ADP
taxlaw-2813	775	4	p.j	p.j	PROPN
taxlaw-2813	775	5	.	.	PROPN
taxlaw-2813	775	6	weston	weston	PROPN
taxlaw-2813	775	7	(	(	PUNCT
taxlaw-2813	775	8	aug	aug	PROPN
taxlaw-2813	775	9	.	.	PROPN
taxlaw-2813	775	10	23	23	NUM
taxlaw-2813	775	11	,	,	PUNCT
taxlaw-2813	775	12	1974	1974	NUM
taxlaw-2813	775	13	)	)	PUNCT
taxlaw-2813	775	14	(	(	PUNCT
taxlaw-2813	775	15	on	on	ADP
taxlaw-2813	775	16	file	file	NOUN
taxlaw-2813	775	17	with	with	ADP
taxlaw-2813	775	18	the	the	DET
taxlaw-2813	775	19	british	british	ADJ
taxlaw-2813	775	20	national	national	ADJ
taxlaw-2813	775	21	archives	archive	NOUN
taxlaw-2813	775	22	,	,	PUNCT
taxlaw-2813	775	23	file	file	NOUN
taxlaw-2813	775	24	prem	prem	PROPN
taxlaw-2813	775	25	16/8	16/8	NOUN
taxlaw-2813	775	26	)	)	PUNCT
taxlaw-2813	775	27	.	.	PUNCT
taxlaw-2813	776	1	the	the	DET
taxlaw-2813	776	2	letter	letter	NOUN
taxlaw-2813	776	3	noted	note	VERB
taxlaw-2813	776	4	:	:	PUNCT
taxlaw-2813	776	5	“	"	PUNCT
taxlaw-2813	776	6	the	the	DET
taxlaw-2813	776	7	uk	uk	PROPN
taxlaw-2813	776	8	is	be	AUX
taxlaw-2813	776	9	represented	represent	VERB
taxlaw-2813	776	10	on	on	ADP
taxlaw-2813	776	11	working	work	VERB
taxlaw-2813	776	12	parties	party	NOUN
taxlaw-2813	776	13	in	in	ADP
taxlaw-2813	776	14	both	both	CCONJ
taxlaw-2813	776	15	the	the	DET
taxlaw-2813	776	16	eec	eec	PROPN
taxlaw-2813	776	17	and	and	CCONJ
taxlaw-2813	776	18	the	the	DET
taxlaw-2813	776	19	oecd	oecd	PROPN
taxlaw-2813	776	20	which	which	PRON
taxlaw-2813	776	21	have	have	AUX
taxlaw-2813	776	22	been	be	AUX
taxlaw-2813	776	23	set	set	VERB
taxlaw-2813	776	24	up	up	ADP
taxlaw-2813	776	25	to	to	PART
taxlaw-2813	776	26	combat	combat	VERB
taxlaw-2813	776	27	the	the	DET
taxlaw-2813	776	28	growing	grow	VERB
taxlaw-2813	776	29	tax	tax	NOUN
taxlaw-2813	776	30	avoidance	avoidance	NOUN
taxlaw-2813	776	31	industry	industry	NOUN
taxlaw-2813	776	32	and	and	CCONJ
taxlaw-2813	776	33	the	the	DET
taxlaw-2813	776	34	use	use	NOUN
taxlaw-2813	776	35	of	of	ADP
taxlaw-2813	776	36	tax	tax	NOUN
taxlaw-2813	776	37	havens	haven	NOUN
taxlaw-2813	776	38	.	.	PUNCT
taxlaw-2813	777	1	australia	australia	PROPN
taxlaw-2813	777	2	is	be	AUX
taxlaw-2813	777	3	in	in	ADP
taxlaw-2813	777	4	fact	fact	NOUN
taxlaw-2813	777	5	also	also	ADV
taxlaw-2813	777	6	a	a	DET
taxlaw-2813	777	7	member	member	NOUN
taxlaw-2813	777	8	of	of	ADP
taxlaw-2813	777	9	the	the	DET
taxlaw-2813	777	10	oecd	oecd	PROPN
taxlaw-2813	777	11	working	working	PROPN
taxlaw-2813	777	12	party	party	NOUN
taxlaw-2813	777	13	.	.	PUNCT
taxlaw-2813	778	1	(	(	PUNCT
taxlaw-2813	778	2	the	the	DET
taxlaw-2813	778	3	problem	problem	NOUN
taxlaw-2813	778	4	of	of	ADP
taxlaw-2813	778	5	tax	tax	NOUN
taxlaw-2813	778	6	havens	haven	NOUN
taxlaw-2813	778	7	also	also	ADV
taxlaw-2813	778	8	arises	arise	VERB
taxlaw-2813	778	9	in	in	ADP
taxlaw-2813	778	10	connection	connection	NOUN
taxlaw-2813	778	11	with	with	ADP
taxlaw-2813	778	12	the	the	DET
taxlaw-2813	778	13	examination	examination	NOUN
taxlaw-2813	778	14	of	of	ADP
taxlaw-2813	778	15	the	the	DET
taxlaw-2813	778	16	impact	impact	NOUN
taxlaw-2813	778	17	of	of	ADP
taxlaw-2813	778	18	multi	multi	ADJ
taxlaw-2813	778	19	-	-	ADJ
taxlaw-2813	778	20	national	national	ADJ
taxlaw-2813	778	21	companies	company	NOUN
taxlaw-2813	778	22	which	which	PRON
taxlaw-2813	778	23	is	be	AUX
taxlaw-2813	778	24	being	be	AUX
taxlaw-2813	778	25	carried	carry	VERB
taxlaw-2813	778	26	out	out	ADP
taxlaw-2813	778	27	under	under	ADP
taxlaw-2813	778	28	the	the	DET
taxlaw-2813	778	29	auspices	auspex	NOUN
taxlaw-2813	778	30	of	of	ADP
taxlaw-2813	778	31	the	the	DET
taxlaw-2813	778	32	united	united	PROPN
taxlaw-2813	778	33	nations	nations	PROPN
taxlaw-2813	778	34	ecosoc	ecosoc	VERB
taxlaw-2813	778	35	.	.	PUNCT
taxlaw-2813	778	36	)	)	PUNCT
taxlaw-2813	779	1	we	we	PRON
taxlaw-2813	779	2	are	be	AUX
taxlaw-2813	779	3	,	,	PUNCT
taxlaw-2813	779	4	moreover	moreover	ADV
taxlaw-2813	779	5	,	,	PUNCT
taxlaw-2813	779	6	often	often	ADV
taxlaw-2813	779	7	under	under	ADP
taxlaw-2813	779	8	pressure	pressure	NOUN
taxlaw-2813	779	9	from	from	ADP
taxlaw-2813	779	10	other	other	ADJ
taxlaw-2813	779	11	countries	country	NOUN
taxlaw-2813	779	12	to	to	PART
taxlaw-2813	779	13	do	do	VERB
taxlaw-2813	779	14	what	what	PRON
taxlaw-2813	779	15	we	we	PRON
taxlaw-2813	779	16	can	can	AUX
taxlaw-2813	779	17	to	to	PART
taxlaw-2813	779	18	put	put	VERB
taxlaw-2813	779	19	down	down	ADP
taxlaw-2813	779	20	the	the	DET
taxlaw-2813	779	21	tax	tax	NOUN
taxlaw-2813	779	22	havens	haven	NOUN
taxlaw-2813	779	23	which	which	PRON
taxlaw-2813	779	24	have	have	AUX
taxlaw-2813	779	25	grown	grow	VERB
taxlaw-2813	779	26	up	up	ADP
taxlaw-2813	779	27	in	in	ADP
taxlaw-2813	779	28	our	our	PRON
taxlaw-2813	779	29	dependencies	dependency	NOUN
taxlaw-2813	779	30	and	and	CCONJ
taxlaw-2813	779	31	ex	ex	NOUN
taxlaw-2813	779	32	-	-	NOUN
taxlaw-2813	779	33	dependencies	dependency	NOUN
taxlaw-2813	779	34	in	in	ADP
taxlaw-2813	779	35	the	the	DET
taxlaw-2813	779	36	caribbean	caribbean	ADJ
taxlaw-2813	779	37	and	and	CCONJ
taxlaw-2813	779	38	in	in	ADP
taxlaw-2813	779	39	the	the	DET
taxlaw-2813	779	40	channel	channel	NOUN
taxlaw-2813	779	41	islands	island	NOUN
taxlaw-2813	779	42	and	and	CCONJ
taxlaw-2813	779	43	the	the	DET
taxlaw-2813	779	44	isle	isle	NOUN
taxlaw-2813	779	45	of	of	ADP
taxlaw-2813	779	46	man	man	PROPN
taxlaw-2813	779	47	.	.	PUNCT
taxlaw-2813	780	1	while	while	SCONJ
taxlaw-2813	780	2	we	we	PRON
taxlaw-2813	780	3	are	be	AUX
taxlaw-2813	780	4	obliged	oblige	VERB
taxlaw-2813	780	5	to	to	PART
taxlaw-2813	780	6	explain	explain	VERB
taxlaw-2813	780	7	that	that	SCONJ
taxlaw-2813	780	8	our	our	PRON
taxlaw-2813	780	9	powers	power	NOUN
taxlaw-2813	780	10	to	to	PART
taxlaw-2813	780	11	intervene	intervene	VERB
taxlaw-2813	780	12	are	be	AUX
taxlaw-2813	780	13	limited	limit	VERB
taxlaw-2813	780	14	either	either	CCONJ
taxlaw-2813	780	15	by	by	ADP
taxlaw-2813	780	16	the	the	DET
taxlaw-2813	780	17	constitutional	constitutional	ADJ
taxlaw-2813	780	18	independence	independence	NOUN
taxlaw-2813	780	19	of	of	ADP
taxlaw-2813	780	20	the	the	DET
taxlaw-2813	780	21	territories	territory	NOUN
taxlaw-2813	780	22	concerned	concern	VERB
taxlaw-2813	780	23	or	or	CCONJ
taxlaw-2813	780	24	the	the	DET
taxlaw-2813	780	25	practical	practical	ADJ
taxlaw-2813	780	26	difficulty	difficulty	NOUN
taxlaw-2813	780	27	of	of	ADP
taxlaw-2813	780	28	acting	act	VERB
taxlaw-2813	780	29	against	against	ADP
taxlaw-2813	780	30	what	what	PRON
taxlaw-2813	780	31	seem	seem	VERB
taxlaw-2813	780	32	to	to	ADP
taxlaw-2813	780	33	the	the	DET
taxlaw-2813	780	34	inhabitants	inhabitant	NOUN
taxlaw-2813	780	35	of	of	ADP
taxlaw-2813	780	36	such	such	ADJ
taxlaw-2813	780	37	territories	territory	NOUN
taxlaw-2813	780	38	to	to	PART
taxlaw-2813	780	39	be	be	AUX
taxlaw-2813	780	40	their	their	PRON
taxlaw-2813	780	41	interests	interest	NOUN
taxlaw-2813	780	42	,	,	PUNCT
taxlaw-2813	780	43	we	we	PRON
taxlaw-2813	780	44	are	be	AUX
taxlaw-2813	780	45	also	also	ADV
taxlaw-2813	780	46	bound	bind	VERB
taxlaw-2813	780	47	to	to	PART
taxlaw-2813	780	48	do	do	VERB
taxlaw-2813	780	49	what	what	PRON
taxlaw-2813	780	50	we	we	PRON
taxlaw-2813	780	51	can	can	AUX
taxlaw-2813	780	52	by	by	ADP
taxlaw-2813	780	53	way	way	NOUN
taxlaw-2813	780	54	of	of	ADP
taxlaw-2813	780	55	international	international	ADJ
taxlaw-2813	780	56	cooperation	cooperation	NOUN
taxlaw-2813	780	57	to	to	PART
taxlaw-2813	780	58	find	find	VERB
taxlaw-2813	780	59	ways	way	NOUN
taxlaw-2813	780	60	of	of	ADP
taxlaw-2813	780	61	minimizing	minimize	VERB
taxlaw-2813	780	62	the	the	DET
taxlaw-2813	780	63	damage	damage	NOUN
taxlaw-2813	780	64	they	they	PRON
taxlaw-2813	780	65	do	do	VERB
taxlaw-2813	780	66	.	.	PUNCT
taxlaw-2813	780	67	”	"	PUNCT
taxlaw-2813	781	1	i	i	PRON
taxlaw-2813	781	2	d.	d.	VERB
taxlaw-2813	781	3	at	at	ADP
taxlaw-2813	781	4	2	2	NUM
taxlaw-2813	781	5	.	.	PUNCT
taxlaw-2813	782	1	it	it	PRON
taxlaw-2813	782	2	further	far	ADV
taxlaw-2813	782	3	noted	note	VERB
taxlaw-2813	782	4	that	that	SCONJ
taxlaw-2813	782	5	this	this	DET
taxlaw-2813	782	6	response	response	NOUN
taxlaw-2813	782	7	“	"	PUNCT
taxlaw-2813	782	8	has	have	VERB
taxlaw-2813	782	9	the	the	DET
taxlaw-2813	782	10	concurrence	concurrence	NOUN
taxlaw-2813	782	11	at	at	ADP
taxlaw-2813	782	12	official	official	ADJ
taxlaw-2813	782	13	level	level	NOUN
taxlaw-2813	782	14	of	of	ADP
taxlaw-2813	782	15	the	the	DET
taxlaw-2813	782	16	treasury	treasury	NOUN
taxlaw-2813	782	17	and	and	CCONJ
taxlaw-2813	782	18	the	the	DET
taxlaw-2813	782	19	board	board	NOUN
taxlaw-2813	782	20	of	of	ADP
taxlaw-2813	782	21	inland	inland	ADJ
taxlaw-2813	782	22	revenue	revenue	NOUN
taxlaw-2813	782	23	.	.	PUNCT
taxlaw-2813	782	24	”	"	PUNCT
taxlaw-2813	783	1	i	i	PRON
taxlaw-2813	783	2	d.	d.	VERB
taxlaw-2813	783	3	at	at	ADP
taxlaw-2813	783	4	3	3	NUM
taxlaw-2813	783	5	.	.	NOUN
taxlaw-2813	783	6	160	160	NUM
taxlaw-2813	783	7	christians	christian	NOUN
taxlaw-2813	783	8	,	,	PUNCT
taxlaw-2813	783	9	supra	supra	PROPN
taxlaw-2813	783	10	note	note	NOUN
taxlaw-2813	783	11	12	12	NUM
taxlaw-2813	783	12	,	,	PUNCT
taxlaw-2813	783	13	at	at	ADP
taxlaw-2813	783	14	48	48	NUM
taxlaw-2813	783	15	.	.	PUNCT
taxlaw-2813	783	16	2012	2012	NUM
taxlaw-2813	783	17	]	]	PUNCT
taxlaw-2813	783	18	cartelizing	cartelize	VERB
taxlaw-2813	783	19	taxes	taxis	NOUN
taxlaw-2813	783	20	33	33	NUM
taxlaw-2813	783	21	iv	iv	NOUN
taxlaw-2813	783	22	.	.	PUNCT
taxlaw-2813	784	1	the	the	DET
taxlaw-2813	784	2	international	international	ADJ
taxlaw-2813	784	3	fight	fight	NOUN
taxlaw-2813	784	4	agasint	agasint	VERB
taxlaw-2813	784	5	tax	tax	NOUN
taxlaw-2813	784	6	competition	competition	NOUN
taxlaw-2813	784	7	the	the	DET
taxlaw-2813	784	8	international	international	ADJ
taxlaw-2813	784	9	political	political	ADJ
taxlaw-2813	784	10	climate	climate	NOUN
taxlaw-2813	784	11	grew	grow	VERB
taxlaw-2813	784	12	increasingly	increasingly	ADV
taxlaw-2813	784	13	hostile	hostile	ADJ
taxlaw-2813	784	14	towards	towards	ADP
taxlaw-2813	784	15	the	the	DET
taxlaw-2813	784	16	facilitators	facilitator	NOUN
taxlaw-2813	784	17	of	of	ADP
taxlaw-2813	784	18	tax	tax	NOUN
taxlaw-2813	784	19	avoidance	avoidance	NOUN
taxlaw-2813	784	20	and	and	CCONJ
taxlaw-2813	784	21	evasion	evasion	NOUN
taxlaw-2813	784	22	.	.	PUNCT
taxlaw-2813	785	1	the	the	DET
taxlaw-2813	785	2	oecd	oecd	PROPN
taxlaw-2813	785	3	has	have	AUX
taxlaw-2813	785	4	been	be	AUX
taxlaw-2813	785	5	working	work	VERB
taxlaw-2813	785	6	on	on	ADP
taxlaw-2813	785	7	containing	contain	VERB
taxlaw-2813	785	8	tax	tax	NOUN
taxlaw-2813	785	9	competition	competition	NOUN
taxlaw-2813	785	10	from	from	ADP
taxlaw-2813	785	11	“	"	PUNCT
taxlaw-2813	785	12	tax	tax	NOUN
taxlaw-2813	785	13	havens	haven	NOUN
taxlaw-2813	785	14	”	"	PUNCT
taxlaw-2813	785	15	since	since	SCONJ
taxlaw-2813	785	16	at	at	ADP
taxlaw-2813	785	17	least	least	ADJ
taxlaw-2813	785	18	the	the	DET
taxlaw-2813	785	19	early	early	ADJ
taxlaw-2813	785	20	1970s.161	1970s.161	NUM
taxlaw-2813	785	21	in	in	ADP
taxlaw-2813	785	22	the	the	DET
taxlaw-2813	785	23	early	early	ADJ
taxlaw-2813	785	24	1980s	1980s	NUM
taxlaw-2813	785	25	,	,	PUNCT
taxlaw-2813	785	26	the	the	DET
taxlaw-2813	785	27	oecd	oecd	PROPN
taxlaw-2813	785	28	embarked	embark	VERB
taxlaw-2813	785	29	on	on	ADP
taxlaw-2813	785	30	an	an	DET
taxlaw-2813	785	31	effort	effort	NOUN
taxlaw-2813	785	32	to	to	PART
taxlaw-2813	785	33	influence	influence	VERB
taxlaw-2813	785	34	national	national	ADJ
taxlaw-2813	785	35	tax	tax	NOUN
taxlaw-2813	785	36	policies	policy	NOUN
taxlaw-2813	785	37	,	,	PUNCT
taxlaw-2813	785	38	including	include	VERB
taxlaw-2813	785	39	the	the	DET
taxlaw-2813	785	40	policies	policy	NOUN
taxlaw-2813	785	41	of	of	ADP
taxlaw-2813	785	42	non	non	ADJ
taxlaw-2813	785	43	-	-	ADJ
taxlaw-2813	785	44	member	member	ADJ
taxlaw-2813	785	45	states	state	NOUN
taxlaw-2813	785	46	,	,	PUNCT
taxlaw-2813	785	47	on	on	ADP
taxlaw-2813	785	48	substantive	substantive	ADJ
taxlaw-2813	785	49	matters	matter	NOUN
taxlaw-2813	785	50	including	include	VERB
taxlaw-2813	785	51	tax	tax	NOUN
taxlaw-2813	785	52	rates	rate	NOUN
taxlaw-2813	785	53	and	and	CCONJ
taxlaw-2813	785	54	the	the	DET
taxlaw-2813	785	55	exchange	exchange	NOUN
taxlaw-2813	785	56	of	of	ADP
taxlaw-2813	785	57	information	information	NOUN
taxlaw-2813	785	58	in	in	ADP
taxlaw-2813	785	59	an	an	DET
taxlaw-2813	785	60	effort	effort	NOUN
taxlaw-2813	785	61	to	to	PART
taxlaw-2813	785	62	protect	protect	VERB
taxlaw-2813	785	63	member	member	NOUN
taxlaw-2813	785	64	states	state	NOUN
taxlaw-2813	785	65	from	from	ADP
taxlaw-2813	785	66	competitive	competitive	ADJ
taxlaw-2813	785	67	pressures	pressure	NOUN
taxlaw-2813	785	68	.	.	PUNCT
taxlaw-2813	786	1	a.	a.	NOUN
taxlaw-2813	786	2	changing	change	VERB
taxlaw-2813	786	3	the	the	DET
taxlaw-2813	786	4	agenda	agenda	NOUN
taxlaw-2813	786	5	by	by	ADP
taxlaw-2813	786	6	the	the	DET
taxlaw-2813	786	7	early	early	ADJ
taxlaw-2813	786	8	1980s	1980s	NUM
taxlaw-2813	786	9	,	,	PUNCT
taxlaw-2813	786	10	a	a	DET
taxlaw-2813	786	11	number	number	NOUN
taxlaw-2813	786	12	of	of	ADP
taxlaw-2813	786	13	important	important	ADJ
taxlaw-2813	786	14	financial	financial	ADJ
taxlaw-2813	786	15	and	and	CCONJ
taxlaw-2813	786	16	political	political	ADJ
taxlaw-2813	786	17	changes	change	NOUN
taxlaw-2813	786	18	altered	alter	VERB
taxlaw-2813	786	19	the	the	DET
taxlaw-2813	786	20	competitive	competitive	ADJ
taxlaw-2813	786	21	picture	picture	NOUN
taxlaw-2813	786	22	for	for	ADP
taxlaw-2813	786	23	the	the	DET
taxlaw-2813	786	24	developed	develop	VERB
taxlaw-2813	786	25	economies	economy	NOUN
taxlaw-2813	786	26	.	.	PUNCT
taxlaw-2813	787	1	private	private	ADJ
taxlaw-2813	787	2	entities	entity	NOUN
taxlaw-2813	787	3	and	and	CCONJ
taxlaw-2813	787	4	individuals	individual	NOUN
taxlaw-2813	787	5	were	be	AUX
taxlaw-2813	787	6	using	use	VERB
taxlaw-2813	787	7	increasingly	increasingly	ADV
taxlaw-2813	787	8	sophisticated	sophisticated	ADJ
taxlaw-2813	787	9	financial	financial	ADJ
taxlaw-2813	787	10	transactions	transaction	NOUN
taxlaw-2813	787	11	to	to	PART
taxlaw-2813	787	12	challenge	challenge	VERB
taxlaw-2813	787	13	states	state	NOUN
taxlaw-2813	787	14	’	'	PUNCT
taxlaw-2813	787	15	ability	ability	NOUN
taxlaw-2813	787	16	to	to	PART
taxlaw-2813	787	17	continue	continue	VERB
taxlaw-2813	787	18	to	to	PART
taxlaw-2813	787	19	extract	extract	VERB
taxlaw-2813	787	20	revenue	revenue	NOUN
taxlaw-2813	787	21	from	from	ADP
taxlaw-2813	787	22	economic	economic	ADJ
taxlaw-2813	787	23	activities	activity	NOUN
taxlaw-2813	787	24	as	as	SCONJ
taxlaw-2813	787	25	it	it	PRON
taxlaw-2813	787	26	became	become	VERB
taxlaw-2813	787	27	increasingly	increasingly	ADV
taxlaw-2813	787	28	clear	clear	ADJ
taxlaw-2813	787	29	that	that	SCONJ
taxlaw-2813	787	30	a	a	DET
taxlaw-2813	787	31	result	result	NOUN
taxlaw-2813	787	32	of	of	ADP
taxlaw-2813	787	33	tax	tax	NOUN
taxlaw-2813	787	34	treaties	treaty	NOUN
taxlaw-2813	787	35	was	be	AUX
taxlaw-2813	787	36	to	to	PART
taxlaw-2813	787	37	facilitate	facilitate	VERB
taxlaw-2813	787	38	“	"	PUNCT
taxlaw-2813	787	39	double	double	ADJ
taxlaw-2813	787	40	non	non	NOUN
taxlaw-2813	787	41	-	-	NOUN
taxlaw-2813	787	42	taxation	taxation	NOUN
taxlaw-2813	787	43	.	.	PUNCT
taxlaw-2813	787	44	”162	”162	PUNCT
taxlaw-2813	787	45	in	in	ADP
taxlaw-2813	787	46	particular	particular	ADJ
taxlaw-2813	787	47	,	,	PUNCT
taxlaw-2813	787	48	by	by	ADP
taxlaw-2813	787	49	the	the	DET
taxlaw-2813	787	50	late	late	ADJ
taxlaw-2813	787	51	1970s	1970	NOUN
taxlaw-2813	787	52	and	and	CCONJ
taxlaw-2813	787	53	early	early	ADJ
taxlaw-2813	787	54	1980s	1980	NOUN
taxlaw-2813	787	55	the	the	DET
taxlaw-2813	787	56	world	world	NOUN
taxlaw-2813	787	57	’s	’s	PART
taxlaw-2813	787	58	growing	grow	VERB
taxlaw-2813	787	59	numbers	number	NOUN
taxlaw-2813	787	60	of	of	ADP
taxlaw-2813	787	61	“	"	PUNCT
taxlaw-2813	787	62	tax	tax	NOUN
taxlaw-2813	787	63	havens	haven	NOUN
taxlaw-2813	787	64	”	"	PUNCT
taxlaw-2813	787	65	were	be	AUX
taxlaw-2813	787	66	evolving	evolve	VERB
taxlaw-2813	787	67	from	from	ADP
taxlaw-2813	787	68	places	place	NOUN
taxlaw-2813	787	69	where	where	SCONJ
taxlaw-2813	787	70	shady	shady	ADJ
taxlaw-2813	787	71	characters	character	NOUN
taxlaw-2813	787	72	delivered	deliver	VERB
taxlaw-2813	787	73	suitcases	suitcase	NOUN
taxlaw-2813	787	74	of	of	ADP
taxlaw-2813	787	75	cash	cash	NOUN
taxlaw-2813	787	76	for	for	ADP
taxlaw-2813	787	77	concealment	concealment	NOUN
taxlaw-2813	787	78	into	into	ADP
taxlaw-2813	787	79	jurisdictions	jurisdiction	NOUN
taxlaw-2813	787	80	offering	offer	VERB
taxlaw-2813	787	81	increasingly	increasingly	ADV
taxlaw-2813	787	82	sophisticated	sophisticated	ADJ
taxlaw-2813	787	83	financial	financial	ADJ
taxlaw-2813	787	84	,	,	PUNCT
taxlaw-2813	787	85	accounting	accounting	NOUN
taxlaw-2813	787	86	,	,	PUNCT
taxlaw-2813	787	87	and	and	CCONJ
taxlaw-2813	787	88	legal	legal	ADJ
taxlaw-2813	787	89	services	service	NOUN
taxlaw-2813	787	90	.	.	PUNCT
taxlaw-2813	788	1	for	for	ADP
taxlaw-2813	788	2	example	example	NOUN
taxlaw-2813	788	3	,	,	PUNCT
taxlaw-2813	788	4	the	the	DET
taxlaw-2813	788	5	cayman	cayman	PROPN
taxlaw-2813	788	6	islands	islands	PROPN
taxlaw-2813	788	7	’	'	PUNCT
taxlaw-2813	788	8	initial	initial	ADJ
taxlaw-2813	788	9	success	success	NOUN
taxlaw-2813	788	10	was	be	AUX
taxlaw-2813	788	11	in	in	ADP
taxlaw-2813	788	12	attracting	attract	VERB
taxlaw-2813	788	13	banking	banking	NOUN
taxlaw-2813	788	14	business	business	NOUN
taxlaw-2813	788	15	from	from	ADP
taxlaw-2813	788	16	the	the	DET
taxlaw-2813	788	17	bahamas	bahama	NOUN
taxlaw-2813	788	18	after	after	SCONJ
taxlaw-2813	788	19	the	the	DET
taxlaw-2813	788	20	post	post	ADJ
taxlaw-2813	788	21	-	-	ADJ
taxlaw-2813	788	22	independence	independence	ADJ
taxlaw-2813	788	23	pindling	pindle	VERB
taxlaw-2813	788	24	government	government	NOUN
taxlaw-2813	788	25	demanded	demand	VERB
taxlaw-2813	788	26	“	"	PUNCT
taxlaw-2813	788	27	bahamianization	bahamianization	NOUN
taxlaw-2813	788	28	”	"	PUNCT
taxlaw-2813	788	29	of	of	ADP
taxlaw-2813	788	30	the	the	DET
taxlaw-2813	788	31	financial	financial	ADJ
taxlaw-2813	788	32	services	service	NOUN
taxlaw-2813	788	33	sector	sector	NOUN
taxlaw-2813	788	34	workforce.163	workforce.163	NOUN
taxlaw-2813	788	35	by	by	ADP
taxlaw-2813	788	36	the	the	DET
taxlaw-2813	788	37	early	early	ADJ
taxlaw-2813	788	38	1980s	1980s	NUM
taxlaw-2813	788	39	,	,	PUNCT
taxlaw-2813	788	40	the	the	DET
taxlaw-2813	788	41	islands	island	NOUN
taxlaw-2813	788	42	had	have	AUX
taxlaw-2813	788	43	expanded	expand	VERB
taxlaw-2813	788	44	into	into	ADP
taxlaw-2813	788	45	offering	offer	VERB
taxlaw-2813	788	46	a	a	DET
taxlaw-2813	788	47	location	location	NOUN
taxlaw-2813	788	48	for	for	ADP
taxlaw-2813	788	49	captive	captive	ADJ
taxlaw-2813	788	50	insurance	insurance	NOUN
taxlaw-2813	788	51	companies	company	NOUN
taxlaw-2813	788	52	,	,	PUNCT
taxlaw-2813	788	53	including	include	VERB
taxlaw-2813	788	54	the	the	DET
taxlaw-2813	788	55	harvard	harvard	PROPN
taxlaw-2813	788	56	medical	medical	PROPN
taxlaw-2813	788	57	entities	entity	NOUN
taxlaw-2813	788	58	’	'	PUNCT
taxlaw-2813	788	59	first	first	ADV
taxlaw-2813	788	60	offshore	offshore	ADJ
taxlaw-2813	788	61	captive.164	captive.164	NOUN
taxlaw-2813	788	62	law	law	NOUN
taxlaw-2813	788	63	firms	firm	NOUN
taxlaw-2813	788	64	in	in	ADP
taxlaw-2813	788	65	the	the	DET
taxlaw-2813	788	66	cayman	cayman	NOUN
taxlaw-2813	788	67	islands	island	NOUN
taxlaw-2813	788	68	were	be	AUX
taxlaw-2813	788	69	staffed	staff	VERB
taxlaw-2813	788	70	by	by	ADP
taxlaw-2813	788	71	counsel	counsel	NOUN
taxlaw-2813	788	72	with	with	ADP
taxlaw-2813	788	73	oxbridge	oxbridge	PROPN
taxlaw-2813	788	74	degrees	degree	NOUN
taxlaw-2813	788	75	and	and	CCONJ
taxlaw-2813	788	76	significant	significant	ADJ
taxlaw-2813	788	77	experience	experience	NOUN
taxlaw-2813	788	78	in	in	ADP
taxlaw-2813	788	79	london	london	PROPN
taxlaw-2813	788	80	’s	’s	PART
taxlaw-2813	788	81	financial	financial	NOUN
taxlaw-2813	788	82	industry.165	industry.165	ADV
taxlaw-2813	788	83	just	just	ADV
taxlaw-2813	788	84	a	a	DET
taxlaw-2813	788	85	short	short	ADJ
taxlaw-2813	788	86	flight	flight	NOUN
taxlaw-2813	788	87	from	from	ADP
taxlaw-2813	788	88	new	new	PROPN
taxlaw-2813	788	89	york	york	PROPN
taxlaw-2813	788	90	,	,	PUNCT
taxlaw-2813	788	91	with	with	ADP
taxlaw-2813	788	92	no	no	DET
taxlaw-2813	788	93	capital	capital	NOUN
taxlaw-2813	788	94	controls	control	NOUN
taxlaw-2813	788	95	,	,	PUNCT
taxlaw-2813	788	96	and	and	CCONJ
taxlaw-2813	788	97	with	with	ADP
taxlaw-2813	788	98	excellent	excellent	ADJ
taxlaw-2813	788	99	communications	communication	NOUN
taxlaw-2813	788	100	infrastructure	infrastructure	NOUN
taxlaw-2813	788	101	(	(	PUNCT
taxlaw-2813	788	102	built	build	VERB
taxlaw-2813	788	103	deliberately	deliberately	ADV
taxlaw-2813	788	104	to	to	PART
taxlaw-2813	788	105	foster	foster	VERB
taxlaw-2813	788	106	the	the	DET
taxlaw-2813	788	107	finance	finance	NOUN
taxlaw-2813	788	108	industry),166	industry),166	VERB
taxlaw-2813	788	109	the	the	DET
taxlaw-2813	788	110	growth	growth	NOUN
taxlaw-2813	788	111	of	of	ADP
taxlaw-2813	788	112	a	a	DET
taxlaw-2813	788	113	sophisticated	sophisticated	ADJ
taxlaw-2813	788	114	financial	financial	ADJ
taxlaw-2813	788	115	industry	industry	NOUN
taxlaw-2813	788	116	in	in	ADP
taxlaw-2813	788	117	the	the	DET
taxlaw-2813	788	118	cayman	cayman	NOUN
taxlaw-2813	788	119	islands	island	NOUN
taxlaw-2813	788	120	and	and	CCONJ
taxlaw-2813	788	121	elsewhere	elsewhere	ADV
taxlaw-2813	788	122	in	in	ADP
taxlaw-2813	788	123	the	the	DET
taxlaw-2813	788	124	caribbean	caribbean	PROPN
taxlaw-2813	788	125	and	and	CCONJ
taxlaw-2813	788	126	bermuda	bermuda	NOUN
taxlaw-2813	788	127	made	make	VERB
taxlaw-2813	788	128	offshore	offshore	ADJ
taxlaw-2813	788	129	transactions	transaction	NOUN
taxlaw-2813	788	130	available	available	ADJ
taxlaw-2813	788	131	to	to	ADP
taxlaw-2813	788	132	a	a	DET
taxlaw-2813	788	133	much	much	ADV
taxlaw-2813	788	134	broader	broad	ADJ
taxlaw-2813	788	135	swath	swath	NOUN
taxlaw-2813	788	136	of	of	ADP
taxlaw-2813	788	137	american	american	ADJ
taxlaw-2813	788	138	businesses	business	NOUN
taxlaw-2813	788	139	and	and	CCONJ
taxlaw-2813	788	140	individuals	individual	NOUN
taxlaw-2813	788	141	.	.	PUNCT
taxlaw-2813	789	1	similarly	similarly	ADV
taxlaw-2813	789	2	,	,	PUNCT
taxlaw-2813	789	3	the	the	DET
taxlaw-2813	789	4	growth	growth	NOUN
taxlaw-2813	789	5	of	of	ADP
taxlaw-2813	789	6	european	european	ADJ
taxlaw-2813	789	7	offshore	offshore	ADJ
taxlaw-2813	789	8	financial	financial	ADJ
taxlaw-2813	789	9	centers	center	NOUN
taxlaw-2813	789	10	in	in	ADP
taxlaw-2813	789	11	switzerland	switzerland	PROPN
taxlaw-2813	789	12	,	,	PUNCT
taxlaw-2813	789	13	liechtenstein	liechtenstein	PROPN
taxlaw-2813	789	14	,	,	PUNCT
taxlaw-2813	789	15	the	the	DET
taxlaw-2813	789	16	channel	channel	NOUN
taxlaw-2813	789	17	islands	island	NOUN
taxlaw-2813	789	18	,	,	PUNCT
taxlaw-2813	789	19	and	and	CCONJ
taxlaw-2813	789	20	the	the	DET
taxlaw-2813	789	21	isle	isle	NOUN
taxlaw-2813	789	22	of	of	ADP
taxlaw-2813	789	23	man	man	NOUN
taxlaw-2813	789	24	also	also	ADV
taxlaw-2813	789	25	brought	bring	VERB
taxlaw-2813	789	26	sophisticated	sophisticated	ADJ
taxlaw-2813	789	27	financial	financial	ADJ
taxlaw-2813	789	28	transactions	transaction	NOUN
taxlaw-2813	789	29	within	within	ADP
taxlaw-2813	789	30	the	the	DET
taxlaw-2813	789	31	reach	reach	NOUN
taxlaw-2813	789	32	of	of	ADP
taxlaw-2813	789	33	more	more	ADJ
taxlaw-2813	789	34	european	european	ADJ
taxlaw-2813	789	35	businesses	business	NOUN
taxlaw-2813	789	36	and	and	CCONJ
taxlaw-2813	789	37	individuals	individual	NOUN
taxlaw-2813	789	38	.	.	PUNCT
taxlaw-2813	790	1	even	even	ADV
taxlaw-2813	790	2	countries	country	NOUN
taxlaw-2813	790	3	like	like	ADP
taxlaw-2813	790	4	the	the	DET
taxlaw-2813	790	5	netherlands	netherlands	PROPN
taxlaw-2813	790	6	—	—	PUNCT
taxlaw-2813	790	7	not	not	PART
taxlaw-2813	790	8	normally	normally	ADV
taxlaw-2813	790	9	referred	refer	VERB
taxlaw-2813	790	10	to	to	ADP
taxlaw-2813	790	11	as	as	ADP
taxlaw-2813	790	12	an	an	DET
taxlaw-2813	790	13	“	"	PUNCT
taxlaw-2813	790	14	offshore	offshore	ADJ
taxlaw-2813	790	15	jurisdiction”—began	jurisdiction”—began	NOUN
taxlaw-2813	790	16	to	to	PART
taxlaw-2813	790	17	expand	expand	VERB
taxlaw-2813	790	18	the	the	DET
taxlaw-2813	790	19	opportunities	opportunity	NOUN
taxlaw-2813	790	20	161	161	NUM
taxlaw-2813	790	21	see	see	NOUN
taxlaw-2813	790	22	,	,	PUNCT
taxlaw-2813	790	23	e.g.	e.g.	ADV
taxlaw-2813	790	24	,	,	PUNCT
taxlaw-2813	790	25	letter	letter	NOUN
taxlaw-2813	790	26	from	from	ADP
taxlaw-2813	790	27	p.j	p.j	PROPN
taxlaw-2813	790	28	.	.	PROPN
taxlaw-2813	790	29	weston	weston	PROPN
taxlaw-2813	790	30	(	(	PUNCT
taxlaw-2813	790	31	aug	aug	PROPN
taxlaw-2813	790	32	.	.	PROPN
taxlaw-2813	790	33	23	23	NUM
taxlaw-2813	790	34	,	,	PUNCT
taxlaw-2813	790	35	1974	1974	NUM
taxlaw-2813	790	36	)	)	PUNCT
taxlaw-2813	790	37	(	(	PUNCT
taxlaw-2813	790	38	on	on	ADP
taxlaw-2813	790	39	file	file	NOUN
taxlaw-2813	790	40	with	with	ADP
taxlaw-2813	790	41	the	the	DET
taxlaw-2813	790	42	british	british	ADJ
taxlaw-2813	790	43	national	national	ADJ
taxlaw-2813	790	44	archives	archive	NOUN
taxlaw-2813	790	45	,	,	PUNCT
taxlaw-2813	790	46	file	file	NOUN
taxlaw-2813	790	47	prem	prem	PROPN
taxlaw-2813	790	48	16/8	16/8	NOUN
taxlaw-2813	790	49	)	)	PUNCT
taxlaw-2813	790	50	(	(	PUNCT
taxlaw-2813	790	51	noting	note	VERB
taxlaw-2813	790	52	that	that	SCONJ
taxlaw-2813	790	53	“	"	PUNCT
taxlaw-2813	790	54	[	[	X
taxlaw-2813	790	55	t]he	t]he	ADJ
taxlaw-2813	790	56	uk	uk	PROPN
taxlaw-2813	790	57	is	be	AUX
taxlaw-2813	790	58	represented	represent	VERB
taxlaw-2813	790	59	on	on	ADP
taxlaw-2813	790	60	working	work	VERB
taxlaw-2813	790	61	parties	party	NOUN
taxlaw-2813	790	62	in	in	ADP
taxlaw-2813	790	63	both	both	CCONJ
taxlaw-2813	790	64	the	the	DET
taxlaw-2813	790	65	eec	eec	PROPN
taxlaw-2813	790	66	and	and	CCONJ
taxlaw-2813	790	67	the	the	DET
taxlaw-2813	790	68	oecd	oecd	PROPN
taxlaw-2813	790	69	which	which	PRON
taxlaw-2813	790	70	have	have	AUX
taxlaw-2813	790	71	been	be	AUX
taxlaw-2813	790	72	set	set	VERB
taxlaw-2813	790	73	up	up	ADP
taxlaw-2813	790	74	to	to	PART
taxlaw-2813	790	75	combat	combat	VERB
taxlaw-2813	790	76	the	the	DET
taxlaw-2813	790	77	growing	grow	VERB
taxlaw-2813	790	78	tax	tax	NOUN
taxlaw-2813	790	79	avoidance	avoidance	NOUN
taxlaw-2813	790	80	industry	industry	NOUN
taxlaw-2813	790	81	and	and	CCONJ
taxlaw-2813	790	82	the	the	DET
taxlaw-2813	790	83	use	use	NOUN
taxlaw-2813	790	84	of	of	ADP
taxlaw-2813	790	85	tax	tax	NOUN
taxlaw-2813	790	86	havens	haven	NOUN
taxlaw-2813	790	87	”	"	PUNCT
taxlaw-2813	790	88	)	)	PUNCT
taxlaw-2813	790	89	.	.	PUNCT
taxlaw-2813	791	1	162	162	NUM
taxlaw-2813	791	2	see	see	VERB
taxlaw-2813	791	3	rixen	rixen	NOUN
taxlaw-2813	791	4	,	,	PUNCT
taxlaw-2813	791	5	supra	supra	PROPN
taxlaw-2813	791	6	note	note	NOUN
taxlaw-2813	791	7	3	3	NUM
taxlaw-2813	791	8	,	,	PUNCT
taxlaw-2813	791	9	at	at	ADP
taxlaw-2813	791	10	13	13	NUM
taxlaw-2813	791	11	.	.	PUNCT
taxlaw-2813	792	1	as	as	SCONJ
taxlaw-2813	792	2	the	the	DET
taxlaw-2813	792	3	right	right	NOUN
taxlaw-2813	792	4	to	to	ADP
taxlaw-2813	792	5	tax	tax	NOUN
taxlaw-2813	792	6	is	be	AUX
taxlaw-2813	792	7	divided	divide	VERB
taxlaw-2813	792	8	between	between	ADP
taxlaw-2813	792	9	the	the	DET
taxlaw-2813	792	10	residence	residence	NOUN
taxlaw-2813	792	11	and	and	CCONJ
taxlaw-2813	792	12	source	source	NOUN
taxlaw-2813	792	13	country	country	NOUN
taxlaw-2813	792	14	of	of	ADP
taxlaw-2813	792	15	income	income	NOUN
taxlaw-2813	792	16	,	,	PUNCT
taxlaw-2813	792	17	the	the	DET
taxlaw-2813	792	18	residence	residence	NOUN
taxlaw-2813	792	19	country	country	NOUN
taxlaw-2813	792	20	is	be	AUX
taxlaw-2813	792	21	no	no	ADV
taxlaw-2813	792	22	longer	long	ADV
taxlaw-2813	792	23	allowing	allow	VERB
taxlaw-2813	792	24	merely	merely	ADV
taxlaw-2813	792	25	for	for	ADP
taxlaw-2813	792	26	a	a	DET
taxlaw-2813	792	27	tax	tax	NOUN
taxlaw-2813	792	28	credit	credit	NOUN
taxlaw-2813	792	29	or	or	CCONJ
taxlaw-2813	792	30	deduction	deduction	NOUN
taxlaw-2813	792	31	.	.	PUNCT
taxlaw-2813	793	1	the	the	DET
taxlaw-2813	793	2	tax	tax	NOUN
taxlaw-2813	793	3	imposed	impose	VERB
taxlaw-2813	793	4	on	on	ADP
taxlaw-2813	793	5	its	its	PRON
taxlaw-2813	793	6	residence	residence	NOUN
taxlaw-2813	793	7	business	business	NOUN
taxlaw-2813	793	8	or	or	CCONJ
taxlaw-2813	793	9	individual	individual	NOUN
taxlaw-2813	793	10	does	do	AUX
taxlaw-2813	793	11	no	no	ADV
taxlaw-2813	793	12	longer	long	ADV
taxlaw-2813	793	13	depend	depend	VERB
taxlaw-2813	793	14	on	on	ADP
taxlaw-2813	793	15	the	the	DET
taxlaw-2813	793	16	tax	tax	NOUN
taxlaw-2813	793	17	imposed	impose	VERB
taxlaw-2813	793	18	by	by	ADP
taxlaw-2813	793	19	the	the	DET
taxlaw-2813	793	20	source	source	NOUN
taxlaw-2813	793	21	country	country	NOUN
taxlaw-2813	793	22	.	.	PUNCT
taxlaw-2813	794	1	to	to	PART
taxlaw-2813	794	2	attract	attract	VERB
taxlaw-2813	794	3	capital	capital	NOUN
taxlaw-2813	794	4	and	and	CCONJ
taxlaw-2813	794	5	economic	economic	ADJ
taxlaw-2813	794	6	activity	activity	NOUN
taxlaw-2813	794	7	,	,	PUNCT
taxlaw-2813	794	8	countries	country	NOUN
taxlaw-2813	794	9	therefore	therefore	ADV
taxlaw-2813	794	10	have	have	VERB
taxlaw-2813	794	11	an	an	DET
taxlaw-2813	794	12	incentive	incentive	NOUN
taxlaw-2813	794	13	to	to	PART
taxlaw-2813	794	14	lower	lower	VERB
taxlaw-2813	794	15	the	the	DET
taxlaw-2813	794	16	tax	tax	NOUN
taxlaw-2813	794	17	rate	rate	NOUN
taxlaw-2813	794	18	to	to	PART
taxlaw-2813	794	19	attract	attract	VERB
taxlaw-2813	794	20	more	more	ADJ
taxlaw-2813	794	21	investments	investment	NOUN
taxlaw-2813	794	22	.	.	PUNCT
taxlaw-2813	795	1	if	if	SCONJ
taxlaw-2813	795	2	,	,	PUNCT
taxlaw-2813	795	3	according	accord	VERB
taxlaw-2813	795	4	to	to	ADP
taxlaw-2813	795	5	a	a	DET
taxlaw-2813	795	6	tax	tax	NOUN
taxlaw-2813	795	7	treaty	treaty	NOUN
taxlaw-2813	795	8	,	,	PUNCT
taxlaw-2813	795	9	a	a	DET
taxlaw-2813	795	10	certain	certain	ADJ
taxlaw-2813	795	11	stream	stream	NOUN
taxlaw-2813	795	12	of	of	ADP
taxlaw-2813	795	13	income	income	NOUN
taxlaw-2813	795	14	is	be	AUX
taxlaw-2813	795	15	to	to	PART
taxlaw-2813	795	16	be	be	AUX
taxlaw-2813	795	17	only	only	ADV
taxlaw-2813	795	18	taxed	tax	VERB
taxlaw-2813	795	19	at	at	ADP
taxlaw-2813	795	20	source	source	NOUN
taxlaw-2813	795	21	,	,	PUNCT
taxlaw-2813	795	22	a	a	DET
taxlaw-2813	795	23	zero	zero	NUM
taxlaw-2813	795	24	tax	tax	NOUN
taxlaw-2813	795	25	rate	rate	NOUN
taxlaw-2813	795	26	in	in	ADP
taxlaw-2813	795	27	the	the	DET
taxlaw-2813	795	28	source	source	NOUN
taxlaw-2813	795	29	country	country	NOUN
taxlaw-2813	795	30	means	mean	VERB
taxlaw-2813	795	31	that	that	SCONJ
taxlaw-2813	795	32	no	no	DET
taxlaw-2813	795	33	tax	tax	NOUN
taxlaw-2813	795	34	is	be	AUX
taxlaw-2813	795	35	paid	pay	VERB
taxlaw-2813	795	36	to	to	ADP
taxlaw-2813	795	37	any	any	DET
taxlaw-2813	795	38	jurisdiction	jurisdiction	NOUN
taxlaw-2813	795	39	.	.	PUNCT
taxlaw-2813	796	1	i	i	PRON
taxlaw-2813	796	2	d.	d.	PROPN
taxlaw-2813	796	3	163	163	NUM
taxlaw-2813	796	4	letter	letter	NOUN
taxlaw-2813	796	5	from	from	ADP
taxlaw-2813	796	6	t.	t.	PROPN
taxlaw-2813	796	7	russel	russel	PROPN
taxlaw-2813	796	8	to	to	PART
taxlaw-2813	796	9	d.f.s	d.f.s	PROPN
taxlaw-2813	796	10	.	.	PUNCT
taxlaw-2813	796	11	le	le	PROPN
taxlaw-2813	796	12	breton	breton	PROPN
taxlaw-2813	796	13	1–2	1–2	NUM
taxlaw-2813	796	14	,	,	PUNCT
taxlaw-2813	796	15	commissioner	commissioner	NOUN
taxlaw-2813	796	16	in	in	ADP
taxlaw-2813	796	17	anguilla	anguilla	NOUN
taxlaw-2813	796	18	(	(	PUNCT
taxlaw-2813	796	19	may	may	PROPN
taxlaw-2813	796	20	21	21	NUM
taxlaw-2813	796	21	,	,	PUNCT
taxlaw-2813	796	22	1975	1975	NUM
taxlaw-2813	796	23	)	)	PUNCT
taxlaw-2813	796	24	(	(	PUNCT
taxlaw-2813	796	25	on	on	ADP
taxlaw-2813	796	26	file	file	NOUN
taxlaw-2813	796	27	with	with	ADP
taxlaw-2813	796	28	the	the	DET
taxlaw-2813	796	29	british	british	ADJ
taxlaw-2813	796	30	national	national	ADJ
taxlaw-2813	796	31	archives	archive	NOUN
taxlaw-2813	796	32	,	,	PUNCT
taxlaw-2813	796	33	file	file	VERB
taxlaw-2813	796	34	fco	fco	PROPN
taxlaw-2813	796	35	44/1181	44/1181	PROPN
taxlaw-2813	796	36	)	)	PUNCT
taxlaw-2813	796	37	(	(	PUNCT
taxlaw-2813	796	38	recounting	recount	VERB
taxlaw-2813	796	39	that	that	SCONJ
taxlaw-2813	796	40	after	after	ADP
taxlaw-2813	796	41	threats	threat	NOUN
taxlaw-2813	796	42	to	to	ADP
taxlaw-2813	796	43	offshore	offshore	ADJ
taxlaw-2813	796	44	sector	sector	NOUN
taxlaw-2813	796	45	,	,	PUNCT
taxlaw-2813	796	46	bahamas	bahama	NOUN
taxlaw-2813	796	47	“	"	PUNCT
taxlaw-2813	796	48	rapidly	rapidly	ADV
taxlaw-2813	796	49	lost	lose	VERB
taxlaw-2813	796	50	a	a	DET
taxlaw-2813	796	51	great	great	ADJ
taxlaw-2813	796	52	deal	deal	NOUN
taxlaw-2813	796	53	of	of	ADP
taxlaw-2813	796	54	off	off	ADP
taxlaw-2813	796	55	-	-	PUNCT
taxlaw-2813	796	56	shore	shore	NOUN
taxlaw-2813	796	57	business	business	NOUN
taxlaw-2813	796	58	and	and	CCONJ
taxlaw-2813	796	59	the	the	DET
taxlaw-2813	796	60	big	big	PROPN
taxlaw-2813	796	61	bank	bank	NOUN
taxlaw-2813	796	62	operations	operation	NOUN
taxlaw-2813	796	63	normally	normally	ADV
taxlaw-2813	796	64	have	have	VERB
taxlaw-2813	796	65	branches	branch	NOUN
taxlaw-2813	796	66	in	in	ADP
taxlaw-2813	796	67	several	several	ADJ
taxlaw-2813	796	68	tax	tax	NOUN
taxlaw-2813	796	69	havens	haven	NOUN
taxlaw-2813	796	70	so	so	SCONJ
taxlaw-2813	796	71	that	that	SCONJ
taxlaw-2813	796	72	at	at	ADP
taxlaw-2813	796	73	the	the	DET
taxlaw-2813	796	74	least	least	ADJ
taxlaw-2813	796	75	whiff	whiff	NOUN
taxlaw-2813	796	76	of	of	ADP
taxlaw-2813	796	77	trouble	trouble	NOUN
taxlaw-2813	796	78	in	in	ADP
taxlaw-2813	796	79	the	the	DET
taxlaw-2813	796	80	wind	wind	NOUN
taxlaw-2813	796	81	they	they	PRON
taxlaw-2813	796	82	can	can	AUX
taxlaw-2813	796	83	transfer	transfer	VERB
taxlaw-2813	796	84	business	business	NOUN
taxlaw-2813	796	85	to	to	ADP
taxlaw-2813	796	86	another	another	DET
taxlaw-2813	796	87	haven	haven	NOUN
taxlaw-2813	796	88	that	that	PRON
taxlaw-2813	796	89	seems	seem	VERB
taxlaw-2813	796	90	more	more	ADV
taxlaw-2813	796	91	settled	settle	VERB
taxlaw-2813	796	92	”	"	PUNCT
taxlaw-2813	796	93	)	)	PUNCT
taxlaw-2813	796	94	;	;	PUNCT
taxlaw-2813	796	95	craton	craton	PROPN
taxlaw-2813	796	96	,	,	PUNCT
taxlaw-2813	796	97	pindling	pindling	NOUN
taxlaw-2813	796	98	,	,	PUNCT
taxlaw-2813	796	99	supra	supra	ADJ
taxlaw-2813	796	100	note	note	NOUN
taxlaw-2813	796	101	104	104	NUM
taxlaw-2813	796	102	,	,	PUNCT
taxlaw-2813	796	103	at	at	ADP
taxlaw-2813	796	104	161	161	NUM
taxlaw-2813	796	105	(	(	PUNCT
taxlaw-2813	796	106	“	"	PUNCT
taxlaw-2813	796	107	many	many	ADJ
taxlaw-2813	796	108	companies	company	NOUN
taxlaw-2813	796	109	transferred	transfer	VERB
taxlaw-2813	796	110	all	all	PRON
taxlaw-2813	796	111	or	or	CCONJ
taxlaw-2813	796	112	part	part	NOUN
taxlaw-2813	796	113	of	of	ADP
taxlaw-2813	796	114	their	their	PRON
taxlaw-2813	796	115	operations	operation	NOUN
taxlaw-2813	796	116	to	to	ADP
taxlaw-2813	796	117	what	what	PRON
taxlaw-2813	796	118	were	be	AUX
taxlaw-2813	796	119	seen	see	VERB
taxlaw-2813	796	120	as	as	ADP
taxlaw-2813	796	121	more	more	ADV
taxlaw-2813	796	122	favorable	favorable	ADJ
taxlaw-2813	796	123	locations	location	NOUN
taxlaw-2813	796	124	,	,	PUNCT
taxlaw-2813	796	125	bringing	bring	VERB
taxlaw-2813	796	126	the	the	DET
taxlaw-2813	796	127	first	first	ADJ
taxlaw-2813	796	128	surge	surge	NOUN
taxlaw-2813	796	129	of	of	ADP
taxlaw-2813	796	130	prosperity	prosperity	NOUN
taxlaw-2813	796	131	to	to	ADP
taxlaw-2813	796	132	the	the	DET
taxlaw-2813	796	133	cayman	cayman	PROPN
taxlaw-2813	796	134	islands	island	NOUN
taxlaw-2813	796	135	and	and	CCONJ
taxlaw-2813	796	136	reinforcing	reinforce	VERB
taxlaw-2813	796	137	the	the	DET
taxlaw-2813	796	138	longer	long	ADV
taxlaw-2813	796	139	-	-	PUNCT
taxlaw-2813	796	140	established	establish	VERB
taxlaw-2813	796	141	financial	financial	ADJ
taxlaw-2813	796	142	industry	industry	NOUN
taxlaw-2813	796	143	of	of	ADP
taxlaw-2813	796	144	bermuda	bermuda	NOUN
taxlaw-2813	796	145	.	.	PUNCT
taxlaw-2813	796	146	”	"	PUNCT
taxlaw-2813	796	147	)	)	PUNCT
taxlaw-2813	796	148	.	.	PUNCT
taxlaw-2813	797	1	164	164	NUM
taxlaw-2813	797	2	see	see	VERB
taxlaw-2813	797	3	morriss	morriss	PROPN
taxlaw-2813	797	4	,	,	PUNCT
taxlaw-2813	797	5	supra	supra	PROPN
taxlaw-2813	797	6	note	note	PROPN
taxlaw-2813	797	7	134	134	NUM
taxlaw-2813	797	8	.	.	PUNCT
taxlaw-2813	797	9	165	165	NUM
taxlaw-2813	797	10	morriss	morriss	ADJ
taxlaw-2813	797	11	,	,	PUNCT
taxlaw-2813	797	12	supra	supra	PROPN
taxlaw-2813	797	13	note	note	NOUN
taxlaw-2813	797	14	40	40	NUM
taxlaw-2813	797	15	.	.	NUM
taxlaw-2813	797	16	166	166	NUM
taxlaw-2813	798	1	i	i	PROPN
taxlaw-2813	798	2	d.	d.	PROPN
taxlaw-2813	798	3	34	34	NUM
taxlaw-2813	798	4	columbia	columbia	PROPN
taxlaw-2813	798	5	journal	journal	PROPN
taxlaw-2813	798	6	of	of	ADP
taxlaw-2813	798	7	tax	tax	NOUN
taxlaw-2813	798	8	law	law	NOUN
taxlaw-2813	798	9	[	[	X
taxlaw-2813	798	10	vol.4:1	vol.4:1	VERB
taxlaw-2813	798	11	they	they	PRON
taxlaw-2813	798	12	offered	offer	VERB
taxlaw-2813	798	13	outsiders	outsider	NOUN
taxlaw-2813	798	14	to	to	PART
taxlaw-2813	798	15	reduce	reduce	VERB
taxlaw-2813	798	16	taxes	taxis	NOUN
taxlaw-2813	798	17	and	and	CCONJ
taxlaw-2813	798	18	“	"	PUNCT
taxlaw-2813	798	19	dutch	dutch	ADJ
taxlaw-2813	798	20	sandwich	sandwich	NOUN
taxlaw-2813	798	21	”	"	PUNCT
taxlaw-2813	798	22	entered	enter	VERB
taxlaw-2813	798	23	the	the	DET
taxlaw-2813	798	24	tax	tax	NOUN
taxlaw-2813	798	25	-	-	PUNCT
taxlaw-2813	798	26	planning	planning	NOUN
taxlaw-2813	798	27	lexicon.167	lexicon.167	NOUN
taxlaw-2813	798	28	as	as	ADP
taxlaw-2813	798	29	a	a	DET
taxlaw-2813	798	30	result	result	NOUN
taxlaw-2813	798	31	,	,	PUNCT
taxlaw-2813	798	32	the	the	DET
taxlaw-2813	798	33	large	large	ADJ
taxlaw-2813	798	34	developed	develop	VERB
taxlaw-2813	798	35	economies	economy	NOUN
taxlaw-2813	798	36	found	find	VERB
taxlaw-2813	798	37	themselves	themselves	PRON
taxlaw-2813	798	38	in	in	ADP
taxlaw-2813	798	39	a	a	DET
taxlaw-2813	798	40	position	position	NOUN
taxlaw-2813	798	41	similar	similar	ADJ
taxlaw-2813	798	42	to	to	ADP
taxlaw-2813	798	43	that	that	PRON
taxlaw-2813	798	44	of	of	ADP
taxlaw-2813	798	45	the	the	DET
taxlaw-2813	798	46	rest	rest	NOUN
taxlaw-2813	798	47	of	of	ADP
taxlaw-2813	798	48	the	the	DET
taxlaw-2813	798	49	world	world	NOUN
taxlaw-2813	798	50	’s	’s	PART
taxlaw-2813	798	51	economies	economy	NOUN
taxlaw-2813	798	52	:	:	PUNCT
taxlaw-2813	798	53	having	have	VERB
taxlaw-2813	798	54	to	to	PART
taxlaw-2813	798	55	compete	compete	VERB
taxlaw-2813	798	56	for	for	ADP
taxlaw-2813	798	57	investment	investment	NOUN
taxlaw-2813	798	58	.	.	PUNCT
taxlaw-2813	799	1	behaving	behave	VERB
taxlaw-2813	799	2	as	as	SCONJ
taxlaw-2813	799	3	monopolists	monopolist	NOUN
taxlaw-2813	799	4	traditionally	traditionally	ADV
taxlaw-2813	799	5	do	do	VERB
taxlaw-2813	799	6	when	when	SCONJ
taxlaw-2813	799	7	forced	force	VERB
taxlaw-2813	799	8	into	into	ADP
taxlaw-2813	799	9	a	a	DET
taxlaw-2813	799	10	more	more	ADV
taxlaw-2813	799	11	competitive	competitive	ADJ
taxlaw-2813	799	12	marketplace	marketplace	NOUN
taxlaw-2813	799	13	,	,	PUNCT
taxlaw-2813	799	14	these	these	DET
taxlaw-2813	799	15	states	state	NOUN
taxlaw-2813	799	16	sought	seek	VERB
taxlaw-2813	799	17	to	to	PART
taxlaw-2813	799	18	erect	erect	VERB
taxlaw-2813	799	19	barriers	barrier	NOUN
taxlaw-2813	799	20	to	to	ADP
taxlaw-2813	799	21	such	such	ADJ
taxlaw-2813	799	22	competition	competition	NOUN
taxlaw-2813	799	23	.	.	PUNCT
taxlaw-2813	800	1	in	in	ADP
taxlaw-2813	800	2	the	the	DET
taxlaw-2813	800	3	united	united	PROPN
taxlaw-2813	800	4	states	states	PROPN
taxlaw-2813	800	5	,	,	PUNCT
taxlaw-2813	800	6	concern	concern	NOUN
taxlaw-2813	800	7	over	over	ADP
taxlaw-2813	800	8	the	the	DET
taxlaw-2813	800	9	impact	impact	NOUN
taxlaw-2813	800	10	of	of	ADP
taxlaw-2813	800	11	international	international	ADJ
taxlaw-2813	800	12	financial	financial	ADJ
taxlaw-2813	800	13	structuring	structuring	NOUN
taxlaw-2813	800	14	on	on	ADP
taxlaw-2813	800	15	tax	tax	NOUN
taxlaw-2813	800	16	laws	law	NOUN
taxlaw-2813	800	17	came	come	VERB
taxlaw-2813	800	18	to	to	ADP
taxlaw-2813	800	19	the	the	DET
taxlaw-2813	800	20	fore	fore	NOUN
taxlaw-2813	800	21	in	in	ADP
taxlaw-2813	800	22	the	the	DET
taxlaw-2813	800	23	early	early	ADJ
taxlaw-2813	800	24	1980s	1980s	NUM
taxlaw-2813	800	25	.	.	PUNCT
taxlaw-2813	801	1	in	in	ADP
taxlaw-2813	801	2	1981	1981	NUM
taxlaw-2813	801	3	,	,	PUNCT
taxlaw-2813	801	4	the	the	DET
taxlaw-2813	801	5	irs	irs	PROPN
taxlaw-2813	801	6	issued	issue	VERB
taxlaw-2813	801	7	a	a	DET
taxlaw-2813	801	8	report	report	NOUN
taxlaw-2813	801	9	by	by	ADP
taxlaw-2813	801	10	its	its	PRON
taxlaw-2813	801	11	general	general	ADJ
taxlaw-2813	801	12	counsel	counsel	NOUN
taxlaw-2813	801	13	,	,	PUNCT
taxlaw-2813	801	14	richard	richard	PROPN
taxlaw-2813	801	15	a.	a.	PROPN
taxlaw-2813	801	16	gordon,168	gordon,168	PROPN
taxlaw-2813	801	17	entitled	entitle	VERB
taxlaw-2813	801	18	tax	tax	NOUN
taxlaw-2813	801	19	havens	haven	NOUN
taxlaw-2813	801	20	and	and	CCONJ
taxlaw-2813	801	21	their	their	PRON
taxlaw-2813	801	22	use	use	NOUN
taxlaw-2813	801	23	by	by	ADP
taxlaw-2813	801	24	u.s	u.s	PROPN
taxlaw-2813	801	25	.	.	PROPN
taxlaw-2813	801	26	taxpayers	taxpayer	NOUN
taxlaw-2813	801	27	(	(	PUNCT
taxlaw-2813	801	28	which	which	PRON
taxlaw-2813	801	29	became	became	AUX
taxlaw-2813	801	30	known	know	VERB
taxlaw-2813	801	31	as	as	ADP
taxlaw-2813	801	32	the	the	DET
taxlaw-2813	801	33	“	"	PUNCT
taxlaw-2813	801	34	gordon	gordon	PROPN
taxlaw-2813	801	35	report	report	NOUN
taxlaw-2813	801	36	”	"	PUNCT
taxlaw-2813	801	37	)	)	PUNCT
taxlaw-2813	801	38	,	,	PUNCT
taxlaw-2813	801	39	focusing	focus	VERB
taxlaw-2813	801	40	official	official	ADJ
taxlaw-2813	801	41	attention	attention	NOUN
taxlaw-2813	801	42	on	on	ADP
taxlaw-2813	801	43	revenue	revenue	NOUN
taxlaw-2813	801	44	losses	loss	NOUN
taxlaw-2813	801	45	while	while	SCONJ
taxlaw-2813	801	46	conceding	concede	VERB
taxlaw-2813	801	47	that	that	SCONJ
taxlaw-2813	801	48	another	another	DET
taxlaw-2813	801	49	state	state	NOUN
taxlaw-2813	801	50	’s	’s	PART
taxlaw-2813	801	51	choice	choice	NOUN
taxlaw-2813	801	52	of	of	ADP
taxlaw-2813	801	53	tax	tax	NOUN
taxlaw-2813	801	54	rates	rate	NOUN
taxlaw-2813	801	55	(	(	PUNCT
taxlaw-2813	801	56	including	include	VERB
taxlaw-2813	801	57	zero	zero	NUM
taxlaw-2813	801	58	rates	rate	NOUN
taxlaw-2813	801	59	for	for	ADP
taxlaw-2813	801	60	specific	specific	ADJ
taxlaw-2813	801	61	transactions	transaction	NOUN
taxlaw-2813	801	62	)	)	PUNCT
taxlaw-2813	801	63	was	be	AUX
taxlaw-2813	801	64	“	"	PUNCT
taxlaw-2813	801	65	a	a	DET
taxlaw-2813	801	66	legitimate	legitimate	ADJ
taxlaw-2813	801	67	policy	policy	NOUN
taxlaw-2813	801	68	decision	decision	NOUN
taxlaw-2813	801	69	.	.	PUNCT
taxlaw-2813	801	70	”169	”169	PUNCT
taxlaw-2813	802	1	the	the	DET
taxlaw-2813	802	2	gordon	gordon	PROPN
taxlaw-2813	802	3	report	report	NOUN
taxlaw-2813	802	4	explicitly	explicitly	ADV
taxlaw-2813	802	5	called	call	VERB
taxlaw-2813	802	6	for	for	ADP
taxlaw-2813	802	7	coordinated	coordinated	ADJ
taxlaw-2813	802	8	action	action	NOUN
taxlaw-2813	802	9	against	against	ADP
taxlaw-2813	802	10	tax	tax	NOUN
taxlaw-2813	802	11	havens	haven	NOUN
taxlaw-2813	802	12	.	.	PUNCT
taxlaw-2813	803	1	170	170	NUM
taxlaw-2813	803	2	demonstrating	demonstrating	NOUN
taxlaw-2813	803	3	that	that	SCONJ
taxlaw-2813	803	4	the	the	DET
taxlaw-2813	803	5	issue	issue	NOUN
taxlaw-2813	803	6	had	have	AUX
taxlaw-2813	803	7	caught	catch	VERB
taxlaw-2813	803	8	official	official	ADJ
taxlaw-2813	803	9	attention	attention	NOUN
taxlaw-2813	803	10	,	,	PUNCT
taxlaw-2813	803	11	the	the	DET
taxlaw-2813	803	12	united	united	PROPN
taxlaw-2813	803	13	states	states	PROPN
taxlaw-2813	803	14	canceled	cancel	VERB
taxlaw-2813	803	15	the	the	DET
taxlaw-2813	803	16	relatively	relatively	ADV
taxlaw-2813	803	17	unimportant	unimportant	ADJ
taxlaw-2813	803	18	tax	tax	NOUN
taxlaw-2813	803	19	treaty	treaty	NOUN
taxlaw-2813	803	20	with	with	ADP
taxlaw-2813	803	21	the	the	DET
taxlaw-2813	803	22	british	british	PROPN
taxlaw-2813	803	23	virgin	virgin	PROPN
taxlaw-2813	803	24	islands	island	NOUN
taxlaw-2813	803	25	in	in	ADP
taxlaw-2813	803	26	1982171	1982171	NUM
taxlaw-2813	803	27	and	and	CCONJ
taxlaw-2813	803	28	the	the	DET
taxlaw-2813	803	29	much	much	ADV
taxlaw-2813	803	30	more	more	ADV
taxlaw-2813	803	31	significant	significant	ADJ
taxlaw-2813	803	32	tax	tax	NOUN
taxlaw-2813	803	33	treaty	treaty	NOUN
taxlaw-2813	803	34	with	with	ADP
taxlaw-2813	803	35	the	the	DET
taxlaw-2813	803	36	netherlands	netherlands	PROPN
taxlaw-2813	803	37	antilles	antille	NOUN
taxlaw-2813	803	38	in	in	ADP
taxlaw-2813	803	39	1987.172	1987.172	NUM
taxlaw-2813	803	40	in	in	ADP
taxlaw-2813	803	41	1982	1982	NUM
taxlaw-2813	803	42	,	,	PUNCT
taxlaw-2813	803	43	congress	congress	PROPN
taxlaw-2813	803	44	granted	grant	VERB
taxlaw-2813	803	45	the	the	DET
taxlaw-2813	803	46	irs	irs	PROPN
taxlaw-2813	803	47	the	the	DET
taxlaw-2813	803	48	power	power	NOUN
taxlaw-2813	803	49	to	to	PART
taxlaw-2813	803	50	order	order	VERB
taxlaw-2813	803	51	a	a	DET
taxlaw-2813	803	52	taxpayer	taxpayer	NOUN
taxlaw-2813	803	53	or	or	CCONJ
taxlaw-2813	803	54	the	the	DET
taxlaw-2813	803	55	holder	holder	NOUN
taxlaw-2813	803	56	of	of	ADP
taxlaw-2813	803	57	the	the	DET
taxlaw-2813	803	58	taxpayer	taxpayer	NOUN
taxlaw-2813	803	59	's	's	PART
taxlaw-2813	803	60	records	record	NOUN
taxlaw-2813	803	61	to	to	PART
taxlaw-2813	803	62	produce	produce	VERB
taxlaw-2813	803	63	any	any	DET
taxlaw-2813	803	64	books	book	NOUN
taxlaw-2813	803	65	and	and	CCONJ
taxlaw-2813	803	66	records	record	NOUN
taxlaw-2813	803	67	that	that	PRON
taxlaw-2813	803	68	are	be	AUX
taxlaw-2813	803	69	relevant	relevant	ADJ
taxlaw-2813	803	70	to	to	ADP
taxlaw-2813	803	71	the	the	DET
taxlaw-2813	803	72	taxpayer	taxpayer	NOUN
taxlaw-2813	803	73	's	's	PART
taxlaw-2813	803	74	return,173	return,173	PROPN
taxlaw-2813	803	75	and	and	CCONJ
taxlaw-2813	803	76	u.s	u.s	PROPN
taxlaw-2813	803	77	.	.	PROPN
taxlaw-2813	803	78	corporations	corporation	NOUN
taxlaw-2813	803	79	were	be	AUX
taxlaw-2813	803	80	required	require	VERB
taxlaw-2813	803	81	to	to	PART
taxlaw-2813	803	82	have	have	VERB
taxlaw-2813	803	83	books	book	NOUN
taxlaw-2813	803	84	and	and	CCONJ
taxlaw-2813	803	85	records	record	NOUN
taxlaw-2813	803	86	of	of	ADP
taxlaw-2813	803	87	their	their	PRON
taxlaw-2813	803	88	foreign	foreign	ADJ
taxlaw-2813	803	89	corporations	corporation	NOUN
taxlaw-2813	803	90	ready	ready	ADJ
taxlaw-2813	803	91	for	for	ADP
taxlaw-2813	803	92	irs	irs	PROPN
taxlaw-2813	803	93	examination.174	examination.174	NUM
taxlaw-2813	803	94	in	in	ADP
taxlaw-2813	803	95	1983	1983	NUM
taxlaw-2813	803	96	,	,	PUNCT
taxlaw-2813	803	97	the	the	DET
taxlaw-2813	803	98	reagan	reagan	PROPN
taxlaw-2813	803	99	administration	administration	NOUN
taxlaw-2813	803	100	launched	launch	VERB
taxlaw-2813	803	101	its	its	PRON
taxlaw-2813	803	102	caribbean	caribbean	ADJ
taxlaw-2813	803	103	basin	basin	NOUN
taxlaw-2813	803	104	initiative	initiative	NOUN
taxlaw-2813	803	105	,	,	PUNCT
taxlaw-2813	803	106	which	which	PRON
taxlaw-2813	803	107	subsidized	subsidize	VERB
taxlaw-2813	803	108	american	american	ADJ
taxlaw-2813	803	109	business	business	NOUN
taxlaw-2813	803	110	conventions	convention	NOUN
taxlaw-2813	803	111	in	in	ADP
taxlaw-2813	803	112	caribbean	caribbean	ADJ
taxlaw-2813	803	113	jurisdictions	jurisdiction	NOUN
taxlaw-2813	803	114	agreeing	agree	VERB
taxlaw-2813	803	115	to	to	ADP
taxlaw-2813	803	116	information	information	NOUN
taxlaw-2813	803	117	exchanges	exchange	NOUN
taxlaw-2813	803	118	with	with	ADP
taxlaw-2813	803	119	the	the	DET
taxlaw-2813	803	120	united	united	PROPN
taxlaw-2813	803	121	states	states	PROPN
taxlaw-2813	803	122	to	to	PART
taxlaw-2813	803	123	aid	aid	VERB
taxlaw-2813	803	124	in	in	ADP
taxlaw-2813	803	125	u.s	u.s	PROPN
taxlaw-2813	803	126	.	.	PROPN
taxlaw-2813	803	127	tax	tax	NOUN
taxlaw-2813	803	128	enforcement.175	enforcement.175	VERB
taxlaw-2813	803	129	the	the	DET
taxlaw-2813	803	130	deficit	deficit	NOUN
taxlaw-2813	803	131	reduction	reduction	NOUN
taxlaw-2813	803	132	act	act	NOUN
taxlaw-2813	803	133	of	of	ADP
taxlaw-2813	803	134	1984	1984	NUM
taxlaw-2813	803	135	also	also	ADV
taxlaw-2813	803	136	abolished	abolish	VERB
taxlaw-2813	803	137	the	the	DET
taxlaw-2813	803	138	withholding	withholding	NOUN
taxlaw-2813	803	139	tax	tax	NOUN
taxlaw-2813	803	140	on	on	ADP
taxlaw-2813	803	141	interest	interest	NOUN
taxlaw-2813	803	142	paid	pay	VERB
taxlaw-2813	803	143	to	to	ADP
taxlaw-2813	803	144	foreign	foreign	ADJ
taxlaw-2813	803	145	corporations	corporation	NOUN
taxlaw-2813	803	146	and	and	CCONJ
taxlaw-2813	803	147	nonresident	nonresident	ADJ
taxlaw-2813	803	148	aliens	alien	NOUN
taxlaw-2813	803	149	,	,	PUNCT
taxlaw-2813	803	150	marking	mark	VERB
taxlaw-2813	803	151	the	the	DET
taxlaw-2813	803	152	end	end	NOUN
taxlaw-2813	803	153	of	of	ADP
taxlaw-2813	803	154	the	the	DET
taxlaw-2813	803	155	167	167	NUM
taxlaw-2813	803	156	see	see	NOUN
taxlaw-2813	803	157	jesse	jesse	PROPN
taxlaw-2813	803	158	drucker	drucker	PROPN
taxlaw-2813	803	159	,	,	PUNCT
taxlaw-2813	803	160	google	google	PROPN
taxlaw-2813	803	161	has	have	AUX
taxlaw-2813	803	162	made	make	VERB
taxlaw-2813	803	163	$	$	SYM
taxlaw-2813	803	164	11.1	11.1	NUM
taxlaw-2813	803	165	billion	billion	NUM
taxlaw-2813	803	166	overseas	overseas	ADV
taxlaw-2813	803	167	since	since	SCONJ
taxlaw-2813	803	168	2007	2007	NUM
taxlaw-2813	803	169	.	.	PUNCT
taxlaw-2813	804	1	it	it	PRON
taxlaw-2813	804	2	paid	pay	VERB
taxlaw-2813	804	3	just	just	ADV
taxlaw-2813	804	4	2.4	2.4	NUM
taxlaw-2813	804	5	%	%	NOUN
taxlaw-2813	804	6	in	in	ADP
taxlaw-2813	804	7	taxes	taxis	NOUN
taxlaw-2813	804	8	.	.	PUNCT
taxlaw-2813	805	1	and	and	CCONJ
taxlaw-2813	805	2	that	that	PRON
taxlaw-2813	805	3	’s	’	VERB
taxlaw-2813	805	4	legal	legal	ADJ
taxlaw-2813	805	5	.	.	PUNCT
taxlaw-2813	806	1	,	,	PUNCT
taxlaw-2813	806	2	bloomberg	bloomberg	PROPN
taxlaw-2813	806	3	bus	bus	NOUN
taxlaw-2813	806	4	.	.	PUNCT
taxlaw-2813	807	1	week	week	NOUN
taxlaw-2813	807	2	,	,	PUNCT
taxlaw-2813	807	3	oct	oct	PROPN
taxlaw-2813	807	4	.	.	PROPN
taxlaw-2813	807	5	25	25	NUM
taxlaw-2813	807	6	,	,	PUNCT
taxlaw-2813	807	7	2010	2010	NUM
taxlaw-2813	807	8	,	,	PUNCT
taxlaw-2813	807	9	at	at	ADP
taxlaw-2813	807	10	43	43	NUM
taxlaw-2813	807	11	.	.	PUNCT
taxlaw-2813	808	1	168	168	NUM
taxlaw-2813	808	2	richard	richard	PROPN
taxlaw-2813	808	3	a.	a.	PROPN
taxlaw-2813	808	4	gordon	gordon	PROPN
taxlaw-2813	808	5	must	must	AUX
taxlaw-2813	808	6	be	be	AUX
taxlaw-2813	808	7	distinguished	distinguish	VERB
taxlaw-2813	808	8	from	from	ADP
taxlaw-2813	808	9	richard	richard	PROPN
taxlaw-2813	808	10	k.	k.	PROPN
taxlaw-2813	808	11	gordon	gordon	PROPN
taxlaw-2813	808	12	,	,	PUNCT
taxlaw-2813	808	13	an	an	DET
taxlaw-2813	808	14	american	american	ADJ
taxlaw-2813	808	15	law	law	NOUN
taxlaw-2813	808	16	professor	professor	NOUN
taxlaw-2813	808	17	and	and	CCONJ
taxlaw-2813	808	18	former	former	ADJ
taxlaw-2813	808	19	imf	imf	PROPN
taxlaw-2813	808	20	staff	staff	NOUN
taxlaw-2813	808	21	member	member	NOUN
taxlaw-2813	808	22	,	,	PUNCT
taxlaw-2813	808	23	who	who	PRON
taxlaw-2813	808	24	writes	write	VERB
taxlaw-2813	808	25	on	on	ADP
taxlaw-2813	808	26	offshore	offshore	ADJ
taxlaw-2813	808	27	issues	issue	NOUN
taxlaw-2813	808	28	as	as	ADV
taxlaw-2813	808	29	well	well	ADV
taxlaw-2813	808	30	.	.	PUNCT
taxlaw-2813	809	1	169	169	NUM
taxlaw-2813	809	2	richard	richard	PROPN
taxlaw-2813	809	3	a.	a.	PROPN
taxlaw-2813	809	4	gordon	gordon	PROPN
taxlaw-2813	809	5	,	,	PUNCT
taxlaw-2813	809	6	tax	tax	NOUN
taxlaw-2813	809	7	havens	haven	NOUN
taxlaw-2813	809	8	and	and	CCONJ
taxlaw-2813	809	9	their	their	PRON
taxlaw-2813	809	10	use	use	NOUN
taxlaw-2813	809	11	by	by	ADP
taxlaw-2813	809	12	united	united	PROPN
taxlaw-2813	809	13	states	states	PROPN
taxlaw-2813	809	14	taxpayers	taxpayer	NOUN
taxlaw-2813	809	15	:	:	PUNCT
taxlaw-2813	809	16	an	an	DET
taxlaw-2813	809	17	overview	overview	NOUN
taxlaw-2813	809	18	.	.	PUNCT
taxlaw-2813	810	1	report	report	NOUN
taxlaw-2813	810	2	to	to	ADP
taxlaw-2813	810	3	the	the	DET
taxlaw-2813	810	4	commissioner	commissioner	NOUN
taxlaw-2813	810	5	of	of	ADP
taxlaw-2813	810	6	internal	internal	ADJ
taxlaw-2813	810	7	revenue	revenue	NOUN
taxlaw-2813	810	8	,	,	PUNCT
taxlaw-2813	810	9	the	the	DET
taxlaw-2813	810	10	assistant	assistant	NOUN
taxlaw-2813	810	11	attorney	attorney	NOUN
taxlaw-2813	810	12	general	general	NOUN
taxlaw-2813	810	13	(	(	PUNCT
taxlaw-2813	810	14	tax	tax	NOUN
taxlaw-2813	810	15	division	division	NOUN
taxlaw-2813	810	16	)	)	PUNCT
taxlaw-2813	810	17	and	and	CCONJ
taxlaw-2813	810	18	the	the	DET
taxlaw-2813	810	19	assistant	assistant	ADJ
taxlaw-2813	810	20	secretary	secretary	NOUN
taxlaw-2813	810	21	of	of	ADP
taxlaw-2813	810	22	the	the	DET
taxlaw-2813	810	23	treasury	treasury	PROPN
taxlaw-2813	810	24	(	(	PUNCT
taxlaw-2813	810	25	tax	tax	NOUN
taxlaw-2813	810	26	policy	policy	NOUN
taxlaw-2813	810	27	)	)	PUNCT
taxlaw-2813	810	28	4	4	NUM
taxlaw-2813	810	29	(	(	PUNCT
taxlaw-2813	810	30	1981	1981	NUM
taxlaw-2813	810	31	)	)	PUNCT
taxlaw-2813	810	32	.	.	PUNCT
taxlaw-2813	811	1	170	170	NUM
taxlaw-2813	812	1	i	i	PRON
taxlaw-2813	812	2	d.	d.	PROPN
taxlaw-2813	812	3	at	at	ADP
taxlaw-2813	812	4	10	10	NUM
taxlaw-2813	812	5	.	.	PUNCT
taxlaw-2813	813	1	(	(	PUNCT
taxlaw-2813	813	2	“	"	PUNCT
taxlaw-2813	813	3	the	the	DET
taxlaw-2813	813	4	united	united	PROPN
taxlaw-2813	813	5	states	states	PROPN
taxlaw-2813	813	6	alone	alone	ADV
taxlaw-2813	813	7	can	can	AUX
taxlaw-2813	813	8	not	not	PART
taxlaw-2813	813	9	deal	deal	VERB
taxlaw-2813	813	10	with	with	ADP
taxlaw-2813	813	11	tax	tax	NOUN
taxlaw-2813	813	12	havens	haven	NOUN
taxlaw-2813	813	13	.	.	PUNCT
taxlaw-2813	814	1	the	the	DET
taxlaw-2813	814	2	policy	policy	NOUN
taxlaw-2813	814	3	must	must	AUX
taxlaw-2813	814	4	be	be	AUX
taxlaw-2813	814	5	an	an	DET
taxlaw-2813	814	6	international	international	ADJ
taxlaw-2813	814	7	one	one	NUM
taxlaw-2813	814	8	by	by	ADP
taxlaw-2813	814	9	the	the	DET
taxlaw-2813	814	10	countries	country	NOUN
taxlaw-2813	814	11	that	that	PRON
taxlaw-2813	814	12	are	be	AUX
taxlaw-2813	814	13	not	not	PART
taxlaw-2813	814	14	tax	tax	NOUN
taxlaw-2813	814	15	havens	haven	NOUN
taxlaw-2813	814	16	to	to	PART
taxlaw-2813	814	17	isolate	isolate	VERB
taxlaw-2813	814	18	the	the	DET
taxlaw-2813	814	19	abusive	abusive	ADJ
taxlaw-2813	814	20	tax	tax	NOUN
taxlaw-2813	814	21	havens	haven	NOUN
taxlaw-2813	814	22	.	.	PUNCT
taxlaw-2813	815	1	the	the	DET
taxlaw-2813	815	2	united	united	PROPN
taxlaw-2813	815	3	states	states	PROPN
taxlaw-2813	815	4	should	should	AUX
taxlaw-2813	815	5	take	take	VERB
taxlaw-2813	815	6	the	the	DET
taxlaw-2813	815	7	lead	lead	NOUN
taxlaw-2813	815	8	in	in	ADP
taxlaw-2813	815	9	encouraging	encourage	VERB
taxlaw-2813	815	10	tax	tax	NOUN
taxlaw-2813	815	11	havens	haven	NOUN
taxlaw-2813	815	12	to	to	PART
taxlaw-2813	815	13	provide	provide	VERB
taxlaw-2813	815	14	information	information	NOUN
taxlaw-2813	815	15	to	to	PART
taxlaw-2813	815	16	enable	enable	VERB
taxlaw-2813	815	17	other	other	ADJ
taxlaw-2813	815	18	countries	country	NOUN
taxlaw-2813	815	19	to	to	PART
taxlaw-2813	815	20	enforce	enforce	VERB
taxlaw-2813	815	21	their	their	PRON
taxlaw-2813	815	22	laws	law	NOUN
taxlaw-2813	815	23	.	.	PUNCT
taxlaw-2813	815	24	”	"	PUNCT
taxlaw-2813	815	25	)	)	PUNCT
taxlaw-2813	815	26	.	.	PUNCT
taxlaw-2813	816	1	171	171	NUM
taxlaw-2813	816	2	see	see	VERB
taxlaw-2813	816	3	boise	boise	PROPN
taxlaw-2813	816	4	&	&	CCONJ
taxlaw-2813	816	5	morriss	morriss	PROPN
taxlaw-2813	816	6	,	,	PUNCT
taxlaw-2813	816	7	supra	supra	PROPN
taxlaw-2813	816	8	note	note	PROPN
taxlaw-2813	816	9	40	40	NUM
taxlaw-2813	816	10	,	,	PUNCT
taxlaw-2813	816	11	at	at	ADP
taxlaw-2813	816	12	419–20	419–20	NUM
taxlaw-2813	816	13	.	.	PUNCT
taxlaw-2813	817	1	one	one	NUM
taxlaw-2813	817	2	reason	reason	NOUN
taxlaw-2813	817	3	for	for	ADP
taxlaw-2813	817	4	the	the	DET
taxlaw-2813	817	5	cancellation	cancellation	NOUN
taxlaw-2813	817	6	was	be	AUX
taxlaw-2813	817	7	that	that	SCONJ
taxlaw-2813	817	8	the	the	DET
taxlaw-2813	817	9	growth	growth	NOUN
taxlaw-2813	817	10	in	in	ADP
taxlaw-2813	817	11	payments	payment	NOUN
taxlaw-2813	817	12	from	from	ADP
taxlaw-2813	817	13	the	the	DET
taxlaw-2813	817	14	united	united	PROPN
taxlaw-2813	817	15	states	states	PROPN
taxlaw-2813	817	16	to	to	ADP
taxlaw-2813	817	17	the	the	DET
taxlaw-2813	817	18	british	british	PROPN
taxlaw-2813	817	19	virgin	virgin	PROPN
taxlaw-2813	817	20	islands	island	NOUN
taxlaw-2813	817	21	was	be	AUX
taxlaw-2813	817	22	increasing	increase	VERB
taxlaw-2813	817	23	beyond	beyond	ADP
taxlaw-2813	817	24	the	the	DET
taxlaw-2813	817	25	size	size	NOUN
taxlaw-2813	817	26	expected	expect	VERB
taxlaw-2813	817	27	for	for	ADP
taxlaw-2813	817	28	a	a	DET
taxlaw-2813	817	29	jurisdiction	jurisdiction	NOUN
taxlaw-2813	817	30	with	with	ADP
taxlaw-2813	817	31	british	british	PROPN
taxlaw-2813	817	32	virgin	virgin	PROPN
taxlaw-2813	817	33	islands	islands	PROPN
taxlaw-2813	817	34	’	'	PUNCT
taxlaw-2813	817	35	population	population	NOUN
taxlaw-2813	817	36	.	.	PUNCT
taxlaw-2813	818	1	according	accord	VERB
taxlaw-2813	818	2	to	to	ADP
taxlaw-2813	818	3	the	the	DET
taxlaw-2813	818	4	gordon	gordon	PROPN
taxlaw-2813	818	5	report	report	NOUN
taxlaw-2813	818	6	,	,	PUNCT
taxlaw-2813	818	7	the	the	DET
taxlaw-2813	818	8	total	total	ADJ
taxlaw-2813	818	9	payments	payment	NOUN
taxlaw-2813	818	10	from	from	ADP
taxlaw-2813	818	11	the	the	DET
taxlaw-2813	818	12	british	british	PROPN
taxlaw-2813	818	13	virgin	virgin	PROPN
taxlaw-2813	818	14	islands	island	NOUN
taxlaw-2813	818	15	to	to	ADP
taxlaw-2813	818	16	people	people	NOUN
taxlaw-2813	818	17	who	who	PRON
taxlaw-2813	818	18	officially	officially	ADV
taxlaw-2813	818	19	were	be	AUX
taxlaw-2813	818	20	residents	resident	NOUN
taxlaw-2813	818	21	,	,	PUNCT
taxlaw-2813	818	22	for	for	ADP
taxlaw-2813	818	23	instance	instance	NOUN
taxlaw-2813	818	24	,	,	PUNCT
taxlaw-2813	818	25	had	have	AUX
taxlaw-2813	818	26	increased	increase	VERB
taxlaw-2813	818	27	from	from	ADP
taxlaw-2813	818	28	one	one	NUM
taxlaw-2813	818	29	million	million	NUM
taxlaw-2813	818	30	to	to	PART
taxlaw-2813	818	31	eight	eight	NUM
taxlaw-2813	818	32	million	million	NUM
taxlaw-2813	818	33	between	between	ADP
taxlaw-2813	818	34	1975	1975	NUM
taxlaw-2813	818	35	and	and	CCONJ
taxlaw-2813	818	36	1978	1978	NUM
taxlaw-2813	818	37	.	.	PUNCT
taxlaw-2813	819	1	meanwhile	meanwhile	ADV
taxlaw-2813	819	2	the	the	DET
taxlaw-2813	819	3	number	number	NOUN
taxlaw-2813	819	4	of	of	ADP
taxlaw-2813	819	5	british	british	ADJ
taxlaw-2813	819	6	virgin	virgin	PROPN
taxlaw-2813	819	7	islands	islands	PROPN
taxlaw-2813	819	8	firms	firm	NOUN
taxlaw-2813	819	9	in	in	ADP
taxlaw-2813	819	10	which	which	PRON
taxlaw-2813	819	11	united	united	PROPN
taxlaw-2813	819	12	states	states	PROPN
taxlaw-2813	819	13	citizens	citizen	NOUN
taxlaw-2813	819	14	had	have	VERB
taxlaw-2813	819	15	interest	interest	NOUN
taxlaw-2813	819	16	increased	increase	VERB
taxlaw-2813	819	17	between	between	ADP
taxlaw-2813	819	18	1970	1970	NUM
taxlaw-2813	819	19	and	and	CCONJ
taxlaw-2813	819	20	1979	1979	NUM
taxlaw-2813	819	21	from	from	ADP
taxlaw-2813	819	22	53	53	NUM
taxlaw-2813	819	23	to	to	PART
taxlaw-2813	819	24	678	678	NUM
taxlaw-2813	819	25	.	.	PUNCT
taxlaw-2813	820	1	gordon	gordon	PROPN
taxlaw-2813	820	2	supra	supra	PROPN
taxlaw-2813	820	3	note	note	PROPN
taxlaw-2813	820	4	169	169	NUM
taxlaw-2813	820	5	,	,	PUNCT
taxlaw-2813	820	6	at	at	ADP
taxlaw-2813	820	7	149–50	149–50	NUM
taxlaw-2813	820	8	.	.	PUNCT
taxlaw-2813	821	1	172	172	NUM
taxlaw-2813	821	2	see	see	VERB
taxlaw-2813	821	3	boise	boise	PROPN
taxlaw-2813	821	4	&	&	CCONJ
taxlaw-2813	821	5	morriss	morriss	PROPN
taxlaw-2813	821	6	,	,	PUNCT
taxlaw-2813	821	7	supra	supra	PROPN
taxlaw-2813	821	8	note	note	PROPN
taxlaw-2813	821	9	40	40	NUM
taxlaw-2813	821	10	,	,	PUNCT
taxlaw-2813	821	11	at	at	ADP
taxlaw-2813	821	12	423–25	423–25	NUM
taxlaw-2813	821	13	.	.	PUNCT
taxlaw-2813	822	1	during	during	ADP
taxlaw-2813	822	2	a	a	DET
taxlaw-2813	822	3	congressional	congressional	ADJ
taxlaw-2813	822	4	hearing	hearing	NOUN
taxlaw-2813	822	5	discussing	discuss	VERB
taxlaw-2813	822	6	the	the	DET
taxlaw-2813	822	7	antilles	antilles	PROPN
taxlaw-2813	822	8	tax	tax	PROPN
taxlaw-2813	822	9	treaty	treaty	PROPN
taxlaw-2813	822	10	,	,	PUNCT
taxlaw-2813	822	11	rep	rep	PROPN
taxlaw-2813	822	12	.	.	PROPN
taxlaw-2813	822	13	benjamin	benjamin	PROPN
taxlaw-2813	822	14	rosenthal	rosenthal	PROPN
taxlaw-2813	822	15	(	(	PUNCT
taxlaw-2813	822	16	d.-n.y	d.-n.y	PROPN
taxlaw-2813	822	17	.	.	PROPN
taxlaw-2813	822	18	)	)	PUNCT
taxlaw-2813	822	19	,	,	PUNCT
taxlaw-2813	822	20	chair	chair	NOUN
taxlaw-2813	822	21	of	of	ADP
taxlaw-2813	822	22	the	the	DET
taxlaw-2813	822	23	subcommittee	subcommittee	NOUN
taxlaw-2813	822	24	holding	hold	VERB
taxlaw-2813	822	25	the	the	DET
taxlaw-2813	822	26	hearing	hearing	NOUN
taxlaw-2813	822	27	,	,	PUNCT
taxlaw-2813	822	28	asked	ask	VERB
taxlaw-2813	822	29	a	a	DET
taxlaw-2813	822	30	government	government	NOUN
taxlaw-2813	822	31	witness	witness	NOUN
taxlaw-2813	822	32	,	,	PUNCT
taxlaw-2813	822	33	“	"	PUNCT
taxlaw-2813	822	34	but	but	CCONJ
taxlaw-2813	822	35	you	you	PRON
taxlaw-2813	822	36	will	will	AUX
taxlaw-2813	822	37	not	not	PART
taxlaw-2813	822	38	lose	lose	VERB
taxlaw-2813	822	39	sight	sight	NOUN
taxlaw-2813	822	40	of	of	ADP
taxlaw-2813	822	41	the	the	DET
taxlaw-2813	822	42	fact	fact	NOUN
taxlaw-2813	822	43	that	that	SCONJ
taxlaw-2813	822	44	you	you	PRON
taxlaw-2813	822	45	work	work	VERB
taxlaw-2813	822	46	for	for	ADP
taxlaw-2813	822	47	the	the	DET
taxlaw-2813	822	48	u.s	u.s	PROPN
taxlaw-2813	822	49	.	.	PROPN
taxlaw-2813	822	50	government	government	NOUN
taxlaw-2813	822	51	rather	rather	ADV
taxlaw-2813	822	52	than	than	ADP
taxlaw-2813	822	53	the	the	DET
taxlaw-2813	822	54	dutch	dutch	ADJ
taxlaw-2813	822	55	government	government	NOUN
taxlaw-2813	822	56	?	?	PUNCT
taxlaw-2813	822	57	”	"	PUNCT
taxlaw-2813	823	1	after	after	SCONJ
taxlaw-2813	823	2	the	the	DET
taxlaw-2813	823	3	witness	witness	NOUN
taxlaw-2813	823	4	enumerated	enumerate	VERB
taxlaw-2813	823	5	reasons	reason	NOUN
taxlaw-2813	823	6	why	why	SCONJ
taxlaw-2813	823	7	changing	change	VERB
taxlaw-2813	823	8	the	the	DET
taxlaw-2813	823	9	treaty	treaty	NOUN
taxlaw-2813	823	10	would	would	AUX
taxlaw-2813	823	11	be	be	AUX
taxlaw-2813	823	12	difficult	difficult	ADJ
taxlaw-2813	823	13	.	.	PUNCT
taxlaw-2813	824	1	improper	improper	ADJ
taxlaw-2813	824	2	use	use	NOUN
taxlaw-2813	824	3	of	of	ADP
taxlaw-2813	824	4	foreign	foreign	ADJ
taxlaw-2813	824	5	addresses	address	NOUN
taxlaw-2813	824	6	to	to	PART
taxlaw-2813	824	7	evade	evade	VERB
taxlaw-2813	824	8	u.s	u.s	PROPN
taxlaw-2813	824	9	.	.	PROPN
taxlaw-2813	824	10	taxes	taxis	NOUN
taxlaw-2813	824	11	:	:	PUNCT
taxlaw-2813	824	12	hearing	hear	VERB
taxlaw-2813	824	13	before	before	ADP
taxlaw-2813	824	14	a	a	DET
taxlaw-2813	824	15	subcomm	subcomm	NOUN
taxlaw-2813	824	16	.	.	PUNCT
taxlaw-2813	825	1	of	of	ADP
taxlaw-2813	825	2	the	the	DET
taxlaw-2813	825	3	comm	comm	NOUN
taxlaw-2813	825	4	.	.	PUNCT
taxlaw-2813	826	1	on	on	ADP
taxlaw-2813	826	2	gov’t	gov’t	NUM
taxlaw-2813	826	3	operations	operation	NOUN
taxlaw-2813	826	4	h.r	h.r	PROPN
taxlaw-2813	826	5	.	.	PROPN
taxlaw-2813	826	6	,	,	PUNCT
taxlaw-2813	826	7	97th	97th	NUM
taxlaw-2813	826	8	cong	cong	NOUN
taxlaw-2813	826	9	.	.	PUNCT
taxlaw-2813	827	1	42	42	NUM
taxlaw-2813	827	2	(	(	PUNCT
taxlaw-2813	827	3	1982	1982	NUM
taxlaw-2813	827	4	)	)	PUNCT
taxlaw-2813	827	5	.	.	PUNCT
taxlaw-2813	828	1	173	173	NUM
taxlaw-2813	828	2	gregory	gregory	PROPN
taxlaw-2813	828	3	p.	p.	PROPN
taxlaw-2813	828	4	crinion	crinion	PROPN
taxlaw-2813	828	5	,	,	PUNCT
taxlaw-2813	828	6	information	information	NOUN
taxlaw-2813	828	7	gathering	gathering	NOUN
taxlaw-2813	828	8	on	on	ADP
taxlaw-2813	828	9	tax	tax	NOUN
taxlaw-2813	828	10	evasion	evasion	NOUN
taxlaw-2813	828	11	in	in	ADP
taxlaw-2813	828	12	tax	tax	NOUN
taxlaw-2813	828	13	havens	haven	NOUN
taxlaw-2813	828	14	countries	country	NOUN
taxlaw-2813	828	15	,	,	PUNCT
taxlaw-2813	828	16	20	20	NUM
taxlaw-2813	828	17	int’l	int’l	NUM
taxlaw-2813	828	18	law	law	NOUN
taxlaw-2813	828	19	.	.	PUNCT
taxlaw-2813	829	1	1209	1209	NUM
taxlaw-2813	829	2	,	,	PUNCT
taxlaw-2813	829	3	1215	1215	NUM
taxlaw-2813	829	4	(	(	PUNCT
taxlaw-2813	829	5	1986	1986	NUM
taxlaw-2813	829	6	)	)	PUNCT
taxlaw-2813	829	7	.	.	PUNCT
taxlaw-2813	830	1	174	174	NUM
taxlaw-2813	830	2	the	the	DET
taxlaw-2813	830	3	exception	exception	NOUN
taxlaw-2813	830	4	was	be	AUX
taxlaw-2813	830	5	for	for	ADP
taxlaw-2813	830	6	third	third	ADJ
taxlaw-2813	830	7	parties	party	NOUN
taxlaw-2813	830	8	with	with	ADP
taxlaw-2813	830	9	interest	interest	NOUN
taxlaw-2813	830	10	in	in	ADP
taxlaw-2813	830	11	the	the	DET
taxlaw-2813	830	12	record	record	NOUN
taxlaw-2813	830	13	that	that	PRON
taxlaw-2813	830	14	would	would	AUX
taxlaw-2813	830	15	object	object	VERB
taxlaw-2813	830	16	to	to	ADP
taxlaw-2813	830	17	the	the	DET
taxlaw-2813	830	18	disclosure	disclosure	NOUN
taxlaw-2813	830	19	.	.	PUNCT
taxlaw-2813	831	1	crinion	crinion	NOUN
taxlaw-2813	831	2	,	,	PUNCT
taxlaw-2813	831	3	supra	supra	PROPN
taxlaw-2813	831	4	note	note	PROPN
taxlaw-2813	831	5	173	173	NUM
taxlaw-2813	831	6	,	,	PUNCT
taxlaw-2813	831	7	at	at	ADP
taxlaw-2813	831	8	1219	1219	NUM
taxlaw-2813	831	9	.	.	PUNCT
taxlaw-2813	832	1	175	175	NUM
taxlaw-2813	832	2	barbados	barbado	NOUN
taxlaw-2813	832	3	,	,	PUNCT
taxlaw-2813	832	4	costa	costa	PROPN
taxlaw-2813	832	5	rica	rica	PROPN
taxlaw-2813	832	6	and	and	CCONJ
taxlaw-2813	832	7	the	the	DET
taxlaw-2813	832	8	dominican	dominican	PROPN
taxlaw-2813	832	9	republic	republic	NOUN
taxlaw-2813	832	10	entered	enter	VERB
taxlaw-2813	832	11	that	that	DET
taxlaw-2813	832	12	agreement	agreement	NOUN
taxlaw-2813	832	13	with	with	ADP
taxlaw-2813	832	14	the	the	DET
taxlaw-2813	832	15	united	united	PROPN
taxlaw-2813	832	16	states	states	PROPN
taxlaw-2813	832	17	in	in	ADP
taxlaw-2813	832	18	1984	1984	NUM
taxlaw-2813	832	19	.	.	PUNCT
taxlaw-2813	833	1	crinion	crinion	NOUN
taxlaw-2813	833	2	,	,	PUNCT
taxlaw-2813	833	3	supra	supra	PROPN
taxlaw-2813	833	4	note	note	PROPN
taxlaw-2813	833	5	173	173	NUM
taxlaw-2813	833	6	,	,	PUNCT
taxlaw-2813	833	7	at	at	ADP
taxlaw-2813	833	8	1236	1236	NUM
taxlaw-2813	833	9	.	.	PUNCT
taxlaw-2813	834	1	2012	2012	NUM
taxlaw-2813	834	2	]	]	PUNCT
taxlaw-2813	834	3	cartelizing	cartelize	VERB
taxlaw-2813	834	4	taxes	taxis	NOUN
taxlaw-2813	834	5	35	35	NUM
taxlaw-2813	834	6	“	"	PUNCT
taxlaw-2813	834	7	antilles	antille	NOUN
taxlaw-2813	834	8	window	window	NOUN
taxlaw-2813	834	9	”	"	PUNCT
taxlaw-2813	834	10	through	through	ADP
taxlaw-2813	834	11	which	which	PRON
taxlaw-2813	834	12	a	a	DET
taxlaw-2813	834	13	reduced	reduced	ADJ
taxlaw-2813	834	14	withholding	withholding	NOUN
taxlaw-2813	834	15	tax	tax	NOUN
taxlaw-2813	834	16	treatment	treatment	NOUN
taxlaw-2813	834	17	could	could	AUX
taxlaw-2813	834	18	be	be	AUX
taxlaw-2813	834	19	obtained	obtain	VERB
taxlaw-2813	834	20	through	through	ADP
taxlaw-2813	834	21	the	the	DET
taxlaw-2813	834	22	use	use	NOUN
taxlaw-2813	834	23	of	of	ADP
taxlaw-2813	834	24	netherlands	netherlands	PROPN
taxlaw-2813	834	25	antilles	antilles	PROPN
taxlaw-2813	834	26	entities.176	entities.176	PROPN
taxlaw-2813	834	27	that	that	PRON
taxlaw-2813	834	28	same	same	ADJ
taxlaw-2813	834	29	year	year	NOUN
taxlaw-2813	834	30	saw	see	VERB
taxlaw-2813	834	31	an	an	DET
taxlaw-2813	834	32	amendment	amendment	NOUN
taxlaw-2813	834	33	to	to	ADP
taxlaw-2813	834	34	the	the	DET
taxlaw-2813	834	35	bank	bank	PROPN
taxlaw-2813	834	36	secrecy	secrecy	PROPN
taxlaw-2813	834	37	act	act	NOUN
taxlaw-2813	834	38	of	of	ADP
taxlaw-2813	834	39	1970177	1970177	NUM
taxlaw-2813	834	40	requiring	require	VERB
taxlaw-2813	834	41	that	that	SCONJ
taxlaw-2813	834	42	banks	bank	NOUN
taxlaw-2813	834	43	and	and	CCONJ
taxlaw-2813	834	44	other	other	ADJ
taxlaw-2813	834	45	financial	financial	ADJ
taxlaw-2813	834	46	institutions	institution	NOUN
taxlaw-2813	834	47	report	report	VERB
taxlaw-2813	834	48	to	to	ADP
taxlaw-2813	834	49	the	the	DET
taxlaw-2813	834	50	irs	irs	PROPN
taxlaw-2813	834	51	any	any	DET
taxlaw-2813	834	52	deposit	deposit	NOUN
taxlaw-2813	834	53	or	or	CCONJ
taxlaw-2813	834	54	withdrawal	withdrawal	NOUN
taxlaw-2813	834	55	of	of	ADP
taxlaw-2813	834	56	currency	currency	NOUN
taxlaw-2813	834	57	in	in	ADP
taxlaw-2813	834	58	excess	excess	NOUN
taxlaw-2813	834	59	of	of	ADP
taxlaw-2813	834	60	$	$	SYM
taxlaw-2813	834	61	10,000	10,000	NUM
taxlaw-2813	834	62	and	and	CCONJ
taxlaw-2813	834	63	requiring	require	VERB
taxlaw-2813	834	64	that	that	SCONJ
taxlaw-2813	834	65	anyone	anyone	PRON
taxlaw-2813	834	66	traveling	travel	VERB
taxlaw-2813	834	67	into	into	ADP
taxlaw-2813	834	68	the	the	DET
taxlaw-2813	834	69	united	united	PROPN
taxlaw-2813	834	70	states	states	PROPN
taxlaw-2813	834	71	carrying	carry	VERB
taxlaw-2813	834	72	over	over	ADP
taxlaw-2813	834	73	$	$	SYM
taxlaw-2813	834	74	5,000	5,000	NUM
taxlaw-2813	834	75	report	report	NOUN
taxlaw-2813	834	76	it	it	PRON
taxlaw-2813	834	77	to	to	ADP
taxlaw-2813	834	78	the	the	DET
taxlaw-2813	834	79	customs	custom	NOUN
taxlaw-2813	834	80	service.178	service.178	ADV
taxlaw-2813	834	81	the	the	DET
taxlaw-2813	834	82	penalty	penalty	NOUN
taxlaw-2813	834	83	for	for	ADP
taxlaw-2813	834	84	failing	fail	VERB
taxlaw-2813	834	85	to	to	PART
taxlaw-2813	834	86	report	report	VERB
taxlaw-2813	834	87	these	these	DET
taxlaw-2813	834	88	transactions	transaction	NOUN
taxlaw-2813	834	89	was	be	AUX
taxlaw-2813	834	90	raised	raise	VERB
taxlaw-2813	834	91	from	from	ADP
taxlaw-2813	834	92	$	$	SYM
taxlaw-2813	834	93	1,000	1,000	NUM
taxlaw-2813	834	94	to	to	PART
taxlaw-2813	834	95	$	$	SYM
taxlaw-2813	834	96	50,000	50,000	NUM
taxlaw-2813	834	97	,	,	PUNCT
taxlaw-2813	834	98	and	and	CCONJ
taxlaw-2813	834	99	the	the	DET
taxlaw-2813	834	100	maximum	maximum	ADJ
taxlaw-2813	834	101	jail	jail	NOUN
taxlaw-2813	834	102	sentence	sentence	NOUN
taxlaw-2813	834	103	was	be	AUX
taxlaw-2813	834	104	raised	raise	VERB
taxlaw-2813	834	105	from	from	ADP
taxlaw-2813	834	106	one	one	NUM
taxlaw-2813	834	107	to	to	PART
taxlaw-2813	834	108	five	five	NUM
taxlaw-2813	834	109	years.179	years.179	NOUN
taxlaw-2813	834	110	subsequently	subsequently	ADV
taxlaw-2813	834	111	,	,	PUNCT
taxlaw-2813	834	112	the	the	DET
taxlaw-2813	834	113	1985	1985	NUM
taxlaw-2813	834	114	money	money	NOUN
taxlaw-2813	834	115	laundering	laundering	NOUN
taxlaw-2813	834	116	act	act	NOUN
taxlaw-2813	834	117	amended	amend	VERB
taxlaw-2813	834	118	the	the	DET
taxlaw-2813	834	119	post	post	NOUN
taxlaw-2813	834	120	-	-	ADJ
taxlaw-2813	834	121	nixon	nixon	ADJ
taxlaw-2813	834	122	1978	1978	NUM
taxlaw-2813	834	123	right	right	NOUN
taxlaw-2813	834	124	to	to	ADP
taxlaw-2813	834	125	financial	financial	ADJ
taxlaw-2813	834	126	privacy	privacy	PROPN
taxlaw-2813	834	127	act	act	NOUN
taxlaw-2813	834	128	to	to	PART
taxlaw-2813	834	129	expand	expand	VERB
taxlaw-2813	834	130	extraterritorial	extraterritorial	ADJ
taxlaw-2813	834	131	application	application	NOUN
taxlaw-2813	834	132	of	of	ADP
taxlaw-2813	834	133	american	american	ADJ
taxlaw-2813	834	134	laws	law	NOUN
taxlaw-2813	834	135	in	in	ADP
taxlaw-2813	834	136	pursuit	pursuit	NOUN
taxlaw-2813	834	137	of	of	ADP
taxlaw-2813	834	138	drug	drug	NOUN
taxlaw-2813	834	139	money.180	money.180	NOUN
taxlaw-2813	834	140	despite	despite	SCONJ
taxlaw-2813	834	141	all	all	DET
taxlaw-2813	834	142	these	these	DET
taxlaw-2813	834	143	measures	measure	NOUN
taxlaw-2813	834	144	,	,	PUNCT
taxlaw-2813	834	145	the	the	DET
taxlaw-2813	834	146	irs	irs	PROPN
taxlaw-2813	834	147	continued	continue	VERB
taxlaw-2813	834	148	to	to	PART
taxlaw-2813	834	149	estimate	estimate	VERB
taxlaw-2813	834	150	losses	loss	NOUN
taxlaw-2813	834	151	due	due	ADP
taxlaw-2813	834	152	to	to	ADP
taxlaw-2813	834	153	tax	tax	NOUN
taxlaw-2813	834	154	evasion	evasion	NOUN
taxlaw-2813	834	155	to	to	ADP
taxlaw-2813	834	156	offshore	offshore	ADJ
taxlaw-2813	834	157	jurisdictions	jurisdiction	NOUN
taxlaw-2813	834	158	in	in	ADP
taxlaw-2813	834	159	1985	1985	NUM
taxlaw-2813	834	160	to	to	PART
taxlaw-2813	834	161	be	be	AUX
taxlaw-2813	834	162	several	several	ADJ
taxlaw-2813	834	163	billion	billion	NUM
taxlaw-2813	834	164	dollars,181	dollars,181	PROPN
taxlaw-2813	834	165	and	and	CCONJ
taxlaw-2813	834	166	in	in	ADP
taxlaw-2813	834	167	1985	1985	NUM
taxlaw-2813	834	168	,	,	PUNCT
taxlaw-2813	834	169	the	the	DET
taxlaw-2813	834	170	senate	senate	PROPN
taxlaw-2813	834	171	permanent	permanent	ADJ
taxlaw-2813	834	172	subcommittee	subcommittee	NOUN
taxlaw-2813	834	173	on	on	ADP
taxlaw-2813	834	174	investigations	investigation	NOUN
taxlaw-2813	834	175	concluded	conclude	VERB
taxlaw-2813	834	176	an	an	DET
taxlaw-2813	834	177	investigation	investigation	NOUN
taxlaw-2813	834	178	of	of	ADP
taxlaw-2813	834	179	money	money	NOUN
taxlaw-2813	834	180	laundering	laundering	NOUN
taxlaw-2813	834	181	and	and	CCONJ
taxlaw-2813	834	182	came	come	VERB
taxlaw-2813	834	183	out	out	ADP
taxlaw-2813	834	184	with	with	ADP
taxlaw-2813	834	185	recommendations	recommendation	NOUN
taxlaw-2813	834	186	to	to	ADP
taxlaw-2813	834	187	congress	congress	PROPN
taxlaw-2813	834	188	and	and	CCONJ
taxlaw-2813	834	189	the	the	DET
taxlaw-2813	834	190	administration	administration	NOUN
taxlaw-2813	834	191	to	to	PART
taxlaw-2813	834	192	impose	impose	VERB
taxlaw-2813	834	193	sanctions	sanction	NOUN
taxlaw-2813	834	194	on	on	ADP
taxlaw-2813	834	195	non	non	ADJ
taxlaw-2813	834	196	-	-	ADJ
taxlaw-2813	834	197	cooperative	cooperative	ADJ
taxlaw-2813	834	198	tax	tax	NOUN
taxlaw-2813	834	199	havens.182	havens.182	NOUN
taxlaw-2813	834	200	several	several	ADJ
taxlaw-2813	834	201	key	key	ADJ
taxlaw-2813	834	202	european	european	ADJ
taxlaw-2813	834	203	states	state	NOUN
taxlaw-2813	834	204	were	be	AUX
taxlaw-2813	834	205	also	also	ADV
taxlaw-2813	834	206	forced	force	VERB
taxlaw-2813	834	207	to	to	PART
taxlaw-2813	834	208	confront	confront	VERB
taxlaw-2813	834	209	the	the	DET
taxlaw-2813	834	210	constraints	constraint	NOUN
taxlaw-2813	834	211	of	of	ADP
taxlaw-2813	834	212	the	the	DET
taxlaw-2813	834	213	more	more	ADV
taxlaw-2813	834	214	globalized	globalized	ADJ
taxlaw-2813	834	215	financial	financial	ADJ
taxlaw-2813	834	216	economy	economy	NOUN
taxlaw-2813	834	217	during	during	ADP
taxlaw-2813	834	218	the	the	DET
taxlaw-2813	834	219	early	early	ADJ
taxlaw-2813	834	220	1980s	1980s	NUM
taxlaw-2813	834	221	.	.	PUNCT
taxlaw-2813	835	1	in	in	ADP
taxlaw-2813	835	2	france	france	PROPN
taxlaw-2813	835	3	,	,	PUNCT
taxlaw-2813	835	4	the	the	DET
taxlaw-2813	835	5	election	election	NOUN
taxlaw-2813	835	6	of	of	ADP
taxlaw-2813	835	7	socialist	socialist	ADJ
taxlaw-2813	835	8	president	president	PROPN
taxlaw-2813	835	9	francois	francois	PROPN
taxlaw-2813	835	10	mitterrand	mitterrand	PROPN
taxlaw-2813	835	11	brought	bring	VERB
taxlaw-2813	835	12	an	an	DET
taxlaw-2813	835	13	initial	initial	ADJ
taxlaw-2813	835	14	sharp	sharp	ADJ
taxlaw-2813	835	15	left	left	ADJ
taxlaw-2813	835	16	turn	turn	NOUN
taxlaw-2813	835	17	in	in	ADP
taxlaw-2813	835	18	economic	economic	ADJ
taxlaw-2813	835	19	policy	policy	NOUN
taxlaw-2813	835	20	.	.	PUNCT
taxlaw-2813	836	1	183	183	NUM
taxlaw-2813	836	2	soon	soon	ADV
taxlaw-2813	836	3	after	after	ADP
taxlaw-2813	836	4	taking	take	VERB
taxlaw-2813	836	5	office	office	NOUN
taxlaw-2813	836	6	,	,	PUNCT
taxlaw-2813	836	7	mitterrand	mitterrand	NOUN
taxlaw-2813	836	8	nationalized	nationalize	VERB
taxlaw-2813	836	9	twelve	twelve	NUM
taxlaw-2813	836	10	major	major	ADJ
taxlaw-2813	836	11	industrial	industrial	ADJ
taxlaw-2813	836	12	groups	group	NOUN
taxlaw-2813	836	13	and	and	CCONJ
taxlaw-2813	836	14	forty	forty	NUM
taxlaw-2813	836	15	-	-	PUNCT
taxlaw-2813	836	16	one	one	NUM
taxlaw-2813	836	17	financial	financial	NOUN
taxlaw-2813	836	18	institutions.184	institutions.184	VERB
taxlaw-2813	836	19	the	the	DET
taxlaw-2813	836	20	economic	economic	ADJ
taxlaw-2813	836	21	pressures	pressure	NOUN
taxlaw-2813	836	22	created	create	VERB
taxlaw-2813	836	23	by	by	ADP
taxlaw-2813	836	24	these	these	DET
taxlaw-2813	836	25	actions	action	NOUN
taxlaw-2813	836	26	together	together	ADV
taxlaw-2813	836	27	with	with	ADP
taxlaw-2813	836	28	the	the	DET
taxlaw-2813	836	29	remainder	remainder	NOUN
taxlaw-2813	836	30	of	of	ADP
taxlaw-2813	836	31	the	the	DET
taxlaw-2813	836	32	government	government	NOUN
taxlaw-2813	836	33	’s	’s	PART
taxlaw-2813	836	34	“	"	PUNCT
taxlaw-2813	836	35	social	social	ADJ
taxlaw-2813	836	36	growth	growth	NOUN
taxlaw-2813	836	37	”	"	PUNCT
taxlaw-2813	836	38	agenda	agenda	NOUN
taxlaw-2813	836	39	slowed	slow	VERB
taxlaw-2813	836	40	economic	economic	ADJ
taxlaw-2813	836	41	growth	growth	NOUN
taxlaw-2813	836	42	and	and	CCONJ
taxlaw-2813	836	43	increased	increase	VERB
taxlaw-2813	836	44	unemployment.185	unemployment.185	ADJ
taxlaw-2813	836	45	exchange	exchange	NOUN
taxlaw-2813	836	46	rate	rate	NOUN
taxlaw-2813	836	47	pressures	pressure	NOUN
taxlaw-2813	836	48	forced	force	VERB
taxlaw-2813	836	49	two	two	NUM
taxlaw-2813	836	50	devaluations	devaluation	NOUN
taxlaw-2813	836	51	of	of	ADP
taxlaw-2813	836	52	the	the	DET
taxlaw-2813	836	53	franc	franc	NOUN
taxlaw-2813	836	54	within	within	ADP
taxlaw-2813	836	55	the	the	DET
taxlaw-2813	836	56	european	european	ADJ
taxlaw-2813	836	57	monetary	monetary	ADJ
taxlaw-2813	836	58	system	system	NOUN
taxlaw-2813	836	59	(	(	PUNCT
taxlaw-2813	836	60	ems	ems	PROPN
taxlaw-2813	836	61	)	)	PUNCT
taxlaw-2813	836	62	of	of	ADP
taxlaw-2813	836	63	pegged	peg	VERB
taxlaw-2813	836	64	176	176	NUM
taxlaw-2813	836	65	see	see	NOUN
taxlaw-2813	836	66	s.	s.	PROPN
taxlaw-2813	836	67	cass	cass	PROPN
taxlaw-2813	836	68	weiland	weiland	PROPN
taxlaw-2813	836	69	,	,	PUNCT
taxlaw-2813	836	70	congress	congress	PROPN
taxlaw-2813	836	71	and	and	CCONJ
taxlaw-2813	836	72	the	the	DET
taxlaw-2813	836	73	transnational	transnational	ADJ
taxlaw-2813	836	74	crime	crime	NOUN
taxlaw-2813	836	75	problem	problem	NOUN
taxlaw-2813	836	76	,	,	PUNCT
taxlaw-2813	836	77	20	20	NUM
taxlaw-2813	836	78	int’l	int’l	NUM
taxlaw-2813	836	79	law	law	NOUN
taxlaw-2813	836	80	.	.	PUNCT
taxlaw-2813	837	1	1025	1025	NUM
taxlaw-2813	837	2	,	,	PUNCT
taxlaw-2813	837	3	1037	1037	NUM
taxlaw-2813	837	4	(	(	PUNCT
taxlaw-2813	837	5	1986	1986	NUM
taxlaw-2813	837	6	)	)	PUNCT
taxlaw-2813	837	7	;	;	PUNCT
taxlaw-2813	837	8	deficit	deficit	NOUN
taxlaw-2813	837	9	reduction	reduction	NOUN
taxlaw-2813	837	10	act	act	NOUN
taxlaw-2813	837	11	of	of	ADP
taxlaw-2813	837	12	1984	1984	NUM
taxlaw-2813	837	13	,	,	PUNCT
taxlaw-2813	837	14	pub	pub	NOUN
taxlaw-2813	837	15	.	.	PUNCT
taxlaw-2813	838	1	l.	l.	PROPN
taxlaw-2813	838	2	no	no	INTJ
taxlaw-2813	838	3	.	.	PUNCT
taxlaw-2813	839	1	98–369	98–369	PROPN
taxlaw-2813	839	2	§	§	PROPN
taxlaw-2813	839	3	127(a	127(a	PROPN
taxlaw-2813	839	4	)	)	PUNCT
taxlaw-2813	839	5	,	,	PUNCT
taxlaw-2813	839	6	98	98	NUM
taxlaw-2813	839	7	stat	stat	NOUN
taxlaw-2813	839	8	.	.	PUNCT
taxlaw-2813	840	1	494	494	NUM
taxlaw-2813	840	2	,	,	PUNCT
taxlaw-2813	840	3	648–50	648–50	NUM
taxlaw-2813	840	4	(	(	PUNCT
taxlaw-2813	840	5	“	"	PUNCT
taxlaw-2813	840	6	repeal	repeal	NOUN
taxlaw-2813	840	7	of	of	ADP
taxlaw-2813	840	8	the	the	DET
taxlaw-2813	840	9	30	30	NUM
taxlaw-2813	840	10	percent	percent	NOUN
taxlaw-2813	840	11	tax	tax	NOUN
taxlaw-2813	840	12	on	on	ADP
taxlaw-2813	840	13	interest	interest	NOUN
taxlaw-2813	840	14	received	receive	VERB
taxlaw-2813	840	15	by	by	ADP
taxlaw-2813	840	16	foreigners	foreigner	NOUN
taxlaw-2813	840	17	on	on	ADP
taxlaw-2813	840	18	certain	certain	ADJ
taxlaw-2813	840	19	portfolio	portfolio	NOUN
taxlaw-2813	840	20	investments	investment	NOUN
taxlaw-2813	840	21	”	"	PUNCT
taxlaw-2813	840	22	)	)	PUNCT
taxlaw-2813	840	23	.	.	PUNCT
taxlaw-2813	841	1	177see	177see	NUM
taxlaw-2813	841	2	the	the	DET
taxlaw-2813	841	3	financial	financial	ADJ
taxlaw-2813	841	4	recordkeeping	recordkeeping	NOUN
taxlaw-2813	841	5	and	and	CCONJ
taxlaw-2813	841	6	reporting	reporting	NOUN
taxlaw-2813	841	7	of	of	ADP
taxlaw-2813	841	8	currency	currency	NOUN
taxlaw-2813	841	9	and	and	CCONJ
taxlaw-2813	841	10	foreign	foreign	ADJ
taxlaw-2813	841	11	transactions	transaction	NOUN
taxlaw-2813	841	12	act	act	NOUN
taxlaw-2813	841	13	of	of	ADP
taxlaw-2813	841	14	1970	1970	NUM
taxlaw-2813	841	15	,	,	PUNCT
taxlaw-2813	841	16	31	31	NUM
taxlaw-2813	841	17	u.s.c	u.s.c	NOUN
taxlaw-2813	841	18	.	.	PUNCT
taxlaw-2813	842	1	5311	5311	NUM
taxlaw-2813	842	2	et	et	NOUN
taxlaw-2813	842	3	.	.	PUNCT
taxlaw-2813	842	4	seq	seq	PROPN
taxlaw-2813	842	5	,	,	PUNCT
taxlaw-2813	842	6	available	available	ADJ
taxlaw-2813	842	7	at	at	ADP
taxlaw-2813	842	8	http://www.fdic.gov/regulations/safety/manual/section8-1.pdf	http://www.fdic.gov/regulations/safety/manual/section8-1.pdf	PROPN
taxlaw-2813	842	9	.	.	PUNCT
taxlaw-2813	843	1	see	see	VERB
taxlaw-2813	843	2	also	also	ADV
taxlaw-2813	843	3	weiland	weiland	PROPN
taxlaw-2813	843	4	,	,	PUNCT
taxlaw-2813	843	5	supra	supra	PROPN
taxlaw-2813	843	6	note	note	PROPN
taxlaw-2813	843	7	176	176	NUM
taxlaw-2813	843	8	,	,	PUNCT
taxlaw-2813	843	9	at	at	ADP
taxlaw-2813	843	10	1039	1039	NUM
taxlaw-2813	843	11	.	.	PUNCT
taxlaw-2813	844	1	178	178	NUM
taxlaw-2813	844	2	see	see	NOUN
taxlaw-2813	844	3	,	,	PUNCT
taxlaw-2813	844	4	h.r.j	h.r.j	NOUN
taxlaw-2813	844	5	.	.	PUNCT
taxlaw-2813	845	1	res	re	NOUN
taxlaw-2813	845	2	.	.	PROPN
taxlaw-2813	846	1	648	648	NUM
taxlaw-2813	846	2	,	,	PUNCT
taxlaw-2813	846	3	98th	98th	ADJ
taxlaw-2813	846	4	cong	cong	NOUN
taxlaw-2813	846	5	.	.	PUNCT
taxlaw-2813	847	1	2d	2d	PROPN
taxlaw-2813	847	2	sess	sess	PROPN
taxlaw-2813	847	3	.	.	PUNCT
taxlaw-2813	847	4	,	,	PUNCT
taxlaw-2813	847	5	§	§	PROPN
taxlaw-2813	847	6	901(g	901(g	PROPN
taxlaw-2813	847	7	)	)	PUNCT
taxlaw-2813	847	8	(	(	PUNCT
taxlaw-2813	847	9	1984	1984	NUM
taxlaw-2813	847	10	)	)	PUNCT
taxlaw-2813	847	11	.	.	PUNCT
taxlaw-2813	848	1	179	179	NUM
taxlaw-2813	848	2	weiland	weiland	PROPN
taxlaw-2813	848	3	,	,	PUNCT
taxlaw-2813	848	4	supra	supra	PROPN
taxlaw-2813	848	5	note	note	PROPN
taxlaw-2813	848	6	176	176	NUM
taxlaw-2813	848	7	,	,	PUNCT
taxlaw-2813	848	8	at	at	ADP
taxlaw-2813	848	9	1039–40	1039–40	NUM
taxlaw-2813	848	10	.	.	PUNCT
taxlaw-2813	848	11	180	180	NUM
taxlaw-2813	848	12	money	money	NOUN
taxlaw-2813	848	13	laundering	laundering	NOUN
taxlaw-2813	848	14	control	control	NOUN
taxlaw-2813	848	15	act	act	NOUN
taxlaw-2813	848	16	of	of	ADP
taxlaw-2813	848	17	1986	1986	NUM
taxlaw-2813	848	18	,	,	PUNCT
taxlaw-2813	848	19	pub	pub	NOUN
taxlaw-2813	848	20	.	.	PUNCT
taxlaw-2813	848	21	l.	l.	PROPN
taxlaw-2813	849	1	no	no	INTJ
taxlaw-2813	849	2	.	.	PROPN
taxlaw-2813	850	1	99	99	NUM
taxlaw-2813	850	2	-	-	SYM
taxlaw-2813	850	3	570	570	NUM
taxlaw-2813	850	4	,	,	PUNCT
taxlaw-2813	850	5	100	100	NUM
taxlaw-2813	850	6	stat	stat	NOUN
taxlaw-2813	850	7	.	.	PUNCT
taxlaw-2813	851	1	3207	3207	NUM
taxlaw-2813	851	2	-	-	SYM
taxlaw-2813	851	3	18	18	NUM
taxlaw-2813	851	4	.	.	PUNCT
taxlaw-2813	852	1	181	181	NUM
taxlaw-2813	852	2	crinion	crinion	NOUN
taxlaw-2813	852	3	,	,	PUNCT
taxlaw-2813	852	4	supra	supra	PROPN
taxlaw-2813	852	5	note	note	PROPN
taxlaw-2813	852	6	173	173	NUM
taxlaw-2813	852	7	,	,	PUNCT
taxlaw-2813	852	8	at	at	ADP
taxlaw-2813	852	9	1211	1211	NUM
taxlaw-2813	852	10	.	.	PUNCT
taxlaw-2813	853	1	182	182	NUM
taxlaw-2813	853	2	the	the	DET
taxlaw-2813	853	3	report	report	NOUN
taxlaw-2813	853	4	focused	focus	VERB
taxlaw-2813	853	5	on	on	ADP
taxlaw-2813	853	6	the	the	DET
taxlaw-2813	853	7	offshore	offshore	ADJ
taxlaw-2813	853	8	banks	bank	NOUN
taxlaw-2813	853	9	problem	problem	NOUN
taxlaw-2813	853	10	,	,	PUNCT
taxlaw-2813	853	11	and	and	CCONJ
taxlaw-2813	853	12	was	be	AUX
taxlaw-2813	853	13	released	release	VERB
taxlaw-2813	853	14	the	the	DET
taxlaw-2813	853	15	day	day	NOUN
taxlaw-2813	853	16	after	after	SCONJ
taxlaw-2813	853	17	a	a	DET
taxlaw-2813	853	18	record	record	NOUN
taxlaw-2813	853	19	fine	fine	NOUN
taxlaw-2813	853	20	of	of	ADP
taxlaw-2813	853	21	$	$	SYM
taxlaw-2813	853	22	2.25	2.25	NUM
taxlaw-2813	853	23	million	million	NUM
taxlaw-2813	853	24	had	have	AUX
taxlaw-2813	853	25	been	be	AUX
taxlaw-2813	853	26	announced	announce	VERB
taxlaw-2813	853	27	for	for	ADP
taxlaw-2813	853	28	crocker	crocker	PROPN
taxlaw-2813	853	29	national	national	PROPN
taxlaw-2813	853	30	bank	bank	PROPN
taxlaw-2813	853	31	of	of	ADP
taxlaw-2813	853	32	san	san	PROPN
taxlaw-2813	853	33	francisco	francisco	PROPN
taxlaw-2813	853	34	for	for	ADP
taxlaw-2813	853	35	unreported	unreported	ADJ
taxlaw-2813	853	36	currency	currency	NOUN
taxlaw-2813	853	37	transactions	transaction	NOUN
taxlaw-2813	853	38	.	.	PUNCT
taxlaw-2813	854	1	chairman	chairman	PROPN
taxlaw-2813	854	2	sen	sen	PROPN
taxlaw-2813	854	3	.	.	PROPN
taxlaw-2813	854	4	william	william	PROPN
taxlaw-2813	854	5	v.	v.	PROPN
taxlaw-2813	854	6	roth	roth	PROPN
taxlaw-2813	854	7	jr	jr	PROPN
taxlaw-2813	854	8	.	.	PROPN
taxlaw-2813	854	9	(	(	PUNCT
taxlaw-2813	854	10	d.-del	d.-del	PROPN
taxlaw-2813	854	11	.	.	PUNCT
taxlaw-2813	854	12	)	)	PUNCT
taxlaw-2813	854	13	stated	state	VERB
taxlaw-2813	854	14	,	,	PUNCT
taxlaw-2813	854	15	“	"	PUNCT
taxlaw-2813	854	16	it	it	PRON
taxlaw-2813	854	17	's	be	AUX
taxlaw-2813	854	18	time	time	NOUN
taxlaw-2813	854	19	to	to	PART
taxlaw-2813	854	20	get	get	VERB
taxlaw-2813	854	21	though	though	ADV
taxlaw-2813	854	22	with	with	ADP
taxlaw-2813	854	23	the	the	DET
taxlaw-2813	854	24	tax	tax	NOUN
taxlaw-2813	854	25	havens	haven	NOUN
taxlaw-2813	854	26	that	that	PRON
taxlaw-2813	854	27	insist	insist	VERB
taxlaw-2813	854	28	on	on	ADP
taxlaw-2813	854	29	playing	play	VERB
taxlaw-2813	854	30	pontius	pontius	PROPN
taxlaw-2813	854	31	pilate	pilate	NOUN
taxlaw-2813	854	32	while	while	SCONJ
taxlaw-2813	854	33	the	the	DET
taxlaw-2813	854	34	drug	drug	NOUN
taxlaw-2813	854	35	pushers	pusher	NOUN
taxlaw-2813	854	36	and	and	CCONJ
taxlaw-2813	854	37	other	other	ADJ
taxlaw-2813	854	38	criminals	criminal	NOUN
taxlaw-2813	854	39	exploit	exploit	VERB
taxlaw-2813	854	40	their	their	PRON
taxlaw-2813	854	41	banking	banking	NOUN
taxlaw-2813	854	42	systems	system	NOUN
taxlaw-2813	854	43	to	to	ADP
taxlaw-2813	854	44	the	the	DET
taxlaw-2813	854	45	detriment	detriment	NOUN
taxlaw-2813	854	46	of	of	ADP
taxlaw-2813	854	47	our	our	PRON
taxlaw-2813	854	48	citizens	citizen	NOUN
taxlaw-2813	854	49	.	.	PUNCT
taxlaw-2813	854	50	”	"	PUNCT
taxlaw-2813	855	1	see	see	VERB
taxlaw-2813	855	2	jerry	jerry	PROPN
taxlaw-2813	855	3	estill	estill	PROPN
taxlaw-2813	855	4	,	,	PUNCT
taxlaw-2813	855	5	senate	senate	PROPN
taxlaw-2813	855	6	panel	panel	NOUN
taxlaw-2813	855	7	urges	urge	VERB
taxlaw-2813	855	8	crackdown	crackdown	NOUN
taxlaw-2813	855	9	on	on	ADP
taxlaw-2813	855	10	bank	bank	NOUN
taxlaw-2813	855	11	reporting	reporting	NOUN
taxlaw-2813	855	12	,	,	PUNCT
taxlaw-2813	855	13	the	the	DET
taxlaw-2813	855	14	miami	miami	PROPN
taxlaw-2813	855	15	news	news	PROPN
taxlaw-2813	855	16	,	,	PUNCT
taxlaw-2813	855	17	august	august	PROPN
taxlaw-2813	855	18	28	28	NUM
taxlaw-2813	855	19	,	,	PUNCT
taxlaw-2813	855	20	1985	1985	NUM
taxlaw-2813	855	21	,	,	PUNCT
taxlaw-2813	855	22	at	at	ADP
taxlaw-2813	855	23	9a	9a	NOUN
taxlaw-2813	855	24	,	,	PUNCT
taxlaw-2813	855	25	available	available	ADJ
taxlaw-2813	855	26	at	at	ADP
taxlaw-2813	855	27	http://	http://	PROPN
taxlaw-2813	855	28	news.google.com/	news.google.com/	PROPN
taxlaw-2813	855	29	newspapers?id	newspapers?id	ADV
taxlaw-2813	855	30	=	=	PRON
taxlaw-2813	855	31	ukamaaaaibaj&pg=4502,3372564	ukamaaaaibaj&pg=4502,3372564	X
taxlaw-2813	855	32	(	(	PUNCT
taxlaw-2813	855	33	last	last	ADV
taxlaw-2813	855	34	accessed	access	VERB
taxlaw-2813	855	35	oct	oct	PROPN
taxlaw-2813	855	36	.	.	PROPN
taxlaw-2813	855	37	11	11	NUM
taxlaw-2813	855	38	,	,	PUNCT
taxlaw-2813	855	39	2012	2012	NUM
taxlaw-2813	855	40	)	)	PUNCT
taxlaw-2813	855	41	;	;	PUNCT
taxlaw-2813	855	42	cheryl	cheryl	PROPN
taxlaw-2813	855	43	arvidson	arvidson	PROPN
taxlaw-2813	855	44	,	,	PUNCT
taxlaw-2813	855	45	fed	fed	PROPN
taxlaw-2813	855	46	called	call	VERB
taxlaw-2813	855	47	lax	lax	NOUN
taxlaw-2813	855	48	in	in	ADP
taxlaw-2813	855	49	fight	fight	NOUN
taxlaw-2813	855	50	on	on	ADP
taxlaw-2813	855	51	money	money	NOUN
taxlaw-2813	855	52	laundering	laundering	NOUN
taxlaw-2813	855	53	,	,	PUNCT
taxlaw-2813	855	54	the	the	DET
taxlaw-2813	855	55	miami	miami	PROPN
taxlaw-2813	855	56	news	news	PROPN
taxlaw-2813	855	57	,	,	PUNCT
taxlaw-2813	855	58	august	august	PROPN
taxlaw-2813	855	59	28	28	NUM
taxlaw-2813	855	60	,	,	PUNCT
taxlaw-2813	855	61	1985	1985	NUM
taxlaw-2813	855	62	,	,	PUNCT
taxlaw-2813	855	63	at	at	ADP
taxlaw-2813	855	64	3a	3a	NUM
taxlaw-2813	855	65	;	;	PUNCT
taxlaw-2813	855	66	douglas	douglas	PROPN
taxlaw-2813	855	67	jehl	jehl	PROPN
taxlaw-2813	855	68	,	,	PUNCT
taxlaw-2813	855	69	panel	panel	NOUN
taxlaw-2813	855	70	urges	urge	VERB
taxlaw-2813	855	71	tough	tough	ADJ
taxlaw-2813	855	72	sanctions	sanction	NOUN
taxlaw-2813	855	73	against	against	ADP
taxlaw-2813	855	74	foreign	foreign	ADJ
taxlaw-2813	855	75	tax	tax	NOUN
taxlaw-2813	855	76	havens	haven	NOUN
taxlaw-2813	855	77	,	,	PUNCT
taxlaw-2813	855	78	los	los	PROPN
taxlaw-2813	855	79	angeles	angeles	PROPN
taxlaw-2813	855	80	times	times	PROPN
taxlaw-2813	855	81	,	,	PUNCT
taxlaw-2813	855	82	available	available	ADJ
taxlaw-2813	855	83	at	at	ADP
taxlaw-2813	855	84	http://articles.latimes.com/1985-08-29/news/mn-23687_1_tax-havens	http://articles.latimes.com/1985-08-29/news/mn-23687_1_tax-havens	ADV
taxlaw-2813	855	85	(	(	PUNCT
taxlaw-2813	855	86	last	last	ADV
taxlaw-2813	855	87	accessed	access	VERB
taxlaw-2813	855	88	oct	oct	PROPN
taxlaw-2813	855	89	.	.	PROPN
taxlaw-2813	855	90	11	11	NUM
taxlaw-2813	855	91	,	,	PUNCT
taxlaw-2813	855	92	2012	2012	NUM
taxlaw-2813	855	93	)	)	PUNCT
taxlaw-2813	855	94	.	.	PUNCT
taxlaw-2813	856	1	there	there	PRON
taxlaw-2813	856	2	is	be	VERB
taxlaw-2813	856	3	some	some	DET
taxlaw-2813	856	4	irony	irony	NOUN
taxlaw-2813	856	5	in	in	ADP
taxlaw-2813	856	6	roth	roth	PROPN
taxlaw-2813	856	7	’s	’s	PART
taxlaw-2813	856	8	position	position	NOUN
taxlaw-2813	856	9	,	,	PUNCT
taxlaw-2813	856	10	given	give	VERB
taxlaw-2813	856	11	that	that	SCONJ
taxlaw-2813	856	12	he	he	PRON
taxlaw-2813	856	13	later	later	ADV
taxlaw-2813	856	14	co	co	VERB
taxlaw-2813	856	15	-	-	VERB
taxlaw-2813	856	16	wrote	write	VERB
taxlaw-2813	856	17	a	a	DET
taxlaw-2813	856	18	book	book	NOUN
taxlaw-2813	856	19	attacking	attack	VERB
taxlaw-2813	856	20	the	the	DET
taxlaw-2813	856	21	irs	irs	PROPN
taxlaw-2813	856	22	.	.	PUNCT
taxlaw-2813	857	1	see	see	VERB
taxlaw-2813	857	2	william	william	PROPN
taxlaw-2813	857	3	v.	v.	PROPN
taxlaw-2813	857	4	roth	roth	PROPN
taxlaw-2813	857	5	,	,	PUNCT
taxlaw-2813	857	6	jr	jr	PROPN
taxlaw-2813	857	7	.	.	PROPN
taxlaw-2813	857	8	&	&	CCONJ
taxlaw-2813	857	9	william	william	PROPN
taxlaw-2813	857	10	h.	h.	PROPN
taxlaw-2813	857	11	nixon	nixon	PROPN
taxlaw-2813	857	12	,	,	PUNCT
taxlaw-2813	857	13	the	the	DET
taxlaw-2813	857	14	power	power	NOUN
taxlaw-2813	857	15	to	to	PART
taxlaw-2813	857	16	destroy	destroy	VERB
taxlaw-2813	857	17	:	:	PUNCT
taxlaw-2813	857	18	how	how	SCONJ
taxlaw-2813	857	19	the	the	DET
taxlaw-2813	857	20	irs	irs	PROPN
taxlaw-2813	857	21	became	become	VERB
taxlaw-2813	857	22	america	america	PROPN
taxlaw-2813	857	23	’s	’s	PART
taxlaw-2813	857	24	most	most	ADV
taxlaw-2813	857	25	powerful	powerful	ADJ
taxlaw-2813	857	26	agency	agency	NOUN
taxlaw-2813	857	27	,	,	PUNCT
taxlaw-2813	857	28	how	how	SCONJ
taxlaw-2813	857	29	congress	congress	PROPN
taxlaw-2813	857	30	is	be	AUX
taxlaw-2813	857	31	taking	take	VERB
taxlaw-2813	857	32	control	control	NOUN
taxlaw-2813	857	33	,	,	PUNCT
taxlaw-2813	857	34	and	and	CCONJ
taxlaw-2813	857	35	what	what	PRON
taxlaw-2813	857	36	you	you	PRON
taxlaw-2813	857	37	can	can	AUX
taxlaw-2813	857	38	do	do	VERB
taxlaw-2813	857	39	to	to	PART
taxlaw-2813	857	40	protect	protect	VERB
taxlaw-2813	857	41	yourself	yourself	PRON
taxlaw-2813	857	42	under	under	ADP
taxlaw-2813	857	43	the	the	DET
taxlaw-2813	857	44	new	new	ADJ
taxlaw-2813	857	45	law	law	NOUN
taxlaw-2813	857	46	(	(	PUNCT
taxlaw-2813	857	47	1999	1999	NUM
taxlaw-2813	857	48	)	)	PUNCT
taxlaw-2813	857	49	.	.	PUNCT
taxlaw-2813	858	1	183	183	NUM
taxlaw-2813	858	2	david	david	PROPN
taxlaw-2813	858	3	r.	r.	PROPN
taxlaw-2813	858	4	cameron	cameron	PROPN
taxlaw-2813	858	5	,	,	PUNCT
taxlaw-2813	858	6	exchange	exchange	NOUN
taxlaw-2813	858	7	rate	rate	NOUN
taxlaw-2813	858	8	politics	politic	NOUN
taxlaw-2813	858	9	in	in	ADP
taxlaw-2813	858	10	france	france	PROPN
taxlaw-2813	858	11	1981–1983	1981–1983	NUM
taxlaw-2813	858	12	:	:	PUNCT
taxlaw-2813	858	13	the	the	DET
taxlaw-2813	858	14	regime	regime	NOUN
taxlaw-2813	858	15	-	-	PUNCT
taxlaw-2813	858	16	defining	define	VERB
taxlaw-2813	858	17	choices	choice	NOUN
taxlaw-2813	858	18	of	of	ADP
taxlaw-2813	858	19	the	the	DET
taxlaw-2813	858	20	mitterrand	mitterrand	NOUN
taxlaw-2813	858	21	presidency	presidency	NOUN
taxlaw-2813	858	22	,	,	PUNCT
taxlaw-2813	858	23	in	in	ADP
taxlaw-2813	858	24	the	the	DET
taxlaw-2813	858	25	mitterrand	mitterrand	NOUN
taxlaw-2813	858	26	era	era	NOUN
taxlaw-2813	858	27	:	:	PUNCT
taxlaw-2813	858	28	policy	policy	NOUN
taxlaw-2813	858	29	alternatives	alternative	NOUN
taxlaw-2813	858	30	and	and	CCONJ
taxlaw-2813	858	31	political	political	ADJ
taxlaw-2813	858	32	mobilization	mobilization	NOUN
taxlaw-2813	858	33	in	in	ADP
taxlaw-2813	858	34	france	france	PROPN
taxlaw-2813	858	35	56	56	NUM
taxlaw-2813	858	36	,	,	PUNCT
taxlaw-2813	858	37	56	56	NUM
taxlaw-2813	858	38	(	(	PUNCT
taxlaw-2813	858	39	anthony	anthony	PROPN
taxlaw-2813	858	40	daley	daley	PROPN
taxlaw-2813	858	41	&	&	CCONJ
taxlaw-2813	858	42	melanie	melanie	PROPN
taxlaw-2813	858	43	nolan	nolan	PROPN
taxlaw-2813	858	44	eds	eds	PROPN
taxlaw-2813	858	45	.	.	PROPN
taxlaw-2813	858	46	,	,	PUNCT
taxlaw-2813	858	47	1996	1996	NUM
taxlaw-2813	858	48	)	)	PUNCT
taxlaw-2813	858	49	.	.	PUNCT
taxlaw-2813	859	1	184	184	NUM
taxlaw-2813	859	2	henrik	henrik	PROPN
taxlaw-2813	859	3	uterwedde	uterwedde	VERB
taxlaw-2813	859	4	,	,	PUNCT
taxlaw-2813	859	5	mitterrand	mitterrand	PROPN
taxlaw-2813	859	6	’s	’s	PART
taxlaw-2813	859	7	economic	economic	ADJ
taxlaw-2813	859	8	and	and	CCONJ
taxlaw-2813	859	9	social	social	ADJ
taxlaw-2813	859	10	policy	policy	NOUN
taxlaw-2813	859	11	in	in	ADP
taxlaw-2813	859	12	perspective	perspective	NOUN
taxlaw-2813	859	13	,	,	PUNCT
taxlaw-2813	859	14	in	in	ADP
taxlaw-2813	859	15	the	the	DET
taxlaw-2813	859	16	mitterrand	mitterrand	NOUN
taxlaw-2813	859	17	years	year	NOUN
taxlaw-2813	859	18	133	133	NUM
taxlaw-2813	859	19	,	,	PUNCT
taxlaw-2813	859	20	134–35	134–35	NUM
taxlaw-2813	859	21	(	(	PUNCT
taxlaw-2813	859	22	maclean	maclean	PROPN
taxlaw-2813	859	23	ed	ed	NOUN
taxlaw-2813	859	24	.	.	PROPN
taxlaw-2813	859	25	,	,	PUNCT
taxlaw-2813	859	26	1998	1998	NUM
taxlaw-2813	859	27	)	)	PUNCT
taxlaw-2813	859	28	;	;	PUNCT
taxlaw-2813	859	29	serge	serge	PROPN
taxlaw-2813	859	30	halimi	halimi	PROPN
taxlaw-2813	859	31	,	,	PUNCT
taxlaw-2813	859	32	less	less	ADJ
taxlaw-2813	859	33	exceptionalism	exceptionalism	NOUN
taxlaw-2813	859	34	than	than	SCONJ
taxlaw-2813	859	35	meets	meet	VERB
taxlaw-2813	859	36	the	the	DET
taxlaw-2813	859	37	eye	eye	NOUN
taxlaw-2813	859	38	,	,	PUNCT
taxlaw-2813	859	39	in	in	ADP
taxlaw-2813	859	40	the	the	DET
taxlaw-2813	859	41	mitterrand	mitterrand	NOUN
taxlaw-2813	859	42	era	era	NOUN
taxlaw-2813	859	43	,	,	PUNCT
taxlaw-2813	859	44	supra	supra	PROPN
taxlaw-2813	859	45	note	note	PROPN
taxlaw-2813	859	46	183	183	NUM
taxlaw-2813	859	47	,	,	PUNCT
taxlaw-2813	859	48	at	at	ADP
taxlaw-2813	859	49	83	83	NUM
taxlaw-2813	859	50	.	.	PUNCT
taxlaw-2813	859	51	185	185	NUM
taxlaw-2813	859	52	see	see	VERB
taxlaw-2813	859	53	uterwedde	uterwedde	NOUN
taxlaw-2813	859	54	,	,	PUNCT
taxlaw-2813	859	55	supra	supra	PROPN
taxlaw-2813	859	56	note	note	PROPN
taxlaw-2813	859	57	184	184	NUM
taxlaw-2813	859	58	,	,	PUNCT
taxlaw-2813	859	59	at	at	ADP
taxlaw-2813	859	60	135	135	NUM
taxlaw-2813	859	61	.	.	NUM
taxlaw-2813	859	62	36	36	NUM
taxlaw-2813	859	63	columbia	columbia	PROPN
taxlaw-2813	859	64	journal	journal	PROPN
taxlaw-2813	859	65	of	of	ADP
taxlaw-2813	859	66	tax	tax	NOUN
taxlaw-2813	859	67	law	law	NOUN
taxlaw-2813	859	68	[	[	X
taxlaw-2813	859	69	vol.4:1	vol.4:1	VERB
taxlaw-2813	859	70	exchange	exchange	NOUN
taxlaw-2813	859	71	rates	rate	NOUN
taxlaw-2813	859	72	through	through	ADP
taxlaw-2813	859	73	1982.186	1982.186	NUM
taxlaw-2813	859	74	amid	amid	ADP
taxlaw-2813	859	75	speculation	speculation	NOUN
taxlaw-2813	859	76	that	that	SCONJ
taxlaw-2813	859	77	france	france	PROPN
taxlaw-2813	859	78	would	would	AUX
taxlaw-2813	859	79	be	be	AUX
taxlaw-2813	859	80	forced	force	VERB
taxlaw-2813	859	81	out	out	ADP
taxlaw-2813	859	82	of	of	ADP
taxlaw-2813	859	83	the	the	DET
taxlaw-2813	859	84	ems	ems	PROPN
taxlaw-2813	859	85	entirely,187	entirely,187	PROPN
taxlaw-2813	859	86	mitterrand	mitterrand	PROPN
taxlaw-2813	859	87	devalued	devalue	VERB
taxlaw-2813	859	88	the	the	DET
taxlaw-2813	859	89	franc	franc	NOUN
taxlaw-2813	859	90	a	a	DET
taxlaw-2813	859	91	third	third	ADJ
taxlaw-2813	859	92	time	time	NOUN
taxlaw-2813	859	93	in	in	ADP
taxlaw-2813	859	94	1983	1983	NUM
taxlaw-2813	859	95	and	and	CCONJ
taxlaw-2813	859	96	then	then	ADV
taxlaw-2813	859	97	initiated	initiate	VERB
taxlaw-2813	859	98	his	his	PRON
taxlaw-2813	859	99	“	"	PUNCT
taxlaw-2813	859	100	u	u	NOUN
taxlaw-2813	859	101	-	-	NOUN
taxlaw-2813	859	102	turn	turn	NOUN
taxlaw-2813	859	103	”	"	PUNCT
taxlaw-2813	859	104	in	in	ADP
taxlaw-2813	859	105	macroeconomic	macroeconomic	ADJ
taxlaw-2813	859	106	policies	policy	NOUN
taxlaw-2813	859	107	.	.	PUNCT
taxlaw-2813	860	1	by	by	ADP
taxlaw-2813	860	2	1986	1986	NUM
taxlaw-2813	860	3	,	,	PUNCT
taxlaw-2813	860	4	mitterrand	mitterrand	NOUN
taxlaw-2813	860	5	was	be	AUX
taxlaw-2813	860	6	arguing	argue	VERB
taxlaw-2813	860	7	that	that	SCONJ
taxlaw-2813	860	8	“	"	PUNCT
taxlaw-2813	860	9	[	[	X
taxlaw-2813	860	10	o]ur	o]ur	NUM
taxlaw-2813	860	11	great	great	ADJ
taxlaw-2813	860	12	priority	priority	NOUN
taxlaw-2813	860	13	is	be	AUX
taxlaw-2813	860	14	inflation	inflation	NOUN
taxlaw-2813	860	15	”	"	PUNCT
taxlaw-2813	860	16	and	and	CCONJ
taxlaw-2813	860	17	was	be	AUX
taxlaw-2813	860	18	seeking	seek	VERB
taxlaw-2813	860	19	to	to	PART
taxlaw-2813	860	20	reduce	reduce	VERB
taxlaw-2813	860	21	the	the	DET
taxlaw-2813	860	22	public	public	ADJ
taxlaw-2813	860	23	deficit	deficit	NOUN
taxlaw-2813	860	24	despite	despite	SCONJ
taxlaw-2813	860	25	high	high	ADJ
taxlaw-2813	860	26	unemployment	unemployment	NOUN
taxlaw-2813	860	27	,	,	PUNCT
taxlaw-2813	860	28	a	a	DET
taxlaw-2813	860	29	startling	startling	ADJ
taxlaw-2813	860	30	change	change	NOUN
taxlaw-2813	860	31	for	for	ADP
taxlaw-2813	860	32	a	a	DET
taxlaw-2813	860	33	french	french	ADJ
taxlaw-2813	860	34	socialist.188	socialist.188	NOUN
taxlaw-2813	860	35	the	the	DET
taxlaw-2813	860	36	u	u	NOUN
taxlaw-2813	860	37	-	-	NOUN
taxlaw-2813	860	38	turn	turn	NOUN
taxlaw-2813	860	39	also	also	ADV
taxlaw-2813	860	40	affected	affect	VERB
taxlaw-2813	860	41	banking	banking	NOUN
taxlaw-2813	860	42	,	,	PUNCT
taxlaw-2813	860	43	and	and	CCONJ
taxlaw-2813	860	44	france	france	PROPN
taxlaw-2813	860	45	’s	’s	PART
taxlaw-2813	860	46	1984	1984	NUM
taxlaw-2813	860	47	banking	banking	NOUN
taxlaw-2813	860	48	act	act	NOUN
taxlaw-2813	860	49	produced	produce	VERB
taxlaw-2813	860	50	a	a	DET
taxlaw-2813	860	51	revolution	revolution	NOUN
taxlaw-2813	860	52	in	in	ADP
taxlaw-2813	860	53	french	french	ADJ
taxlaw-2813	860	54	banking.189	banking.189	PROPN
taxlaw-2813	860	55	credit	credit	NOUN
taxlaw-2813	860	56	controls	control	NOUN
taxlaw-2813	860	57	were	be	AUX
taxlaw-2813	860	58	first	first	ADV
taxlaw-2813	860	59	relaxed	relax	VERB
taxlaw-2813	860	60	in	in	ADP
taxlaw-2813	860	61	1985	1985	NUM
taxlaw-2813	860	62	and	and	CCONJ
taxlaw-2813	860	63	then	then	ADV
taxlaw-2813	860	64	completely	completely	ADV
taxlaw-2813	860	65	eliminated	eliminate	VERB
taxlaw-2813	860	66	in	in	ADP
taxlaw-2813	860	67	1987.190	1987.190	NUM
taxlaw-2813	860	68	the	the	DET
taxlaw-2813	860	69	right	right	ADJ
taxlaw-2813	860	70	-	-	PUNCT
taxlaw-2813	860	71	wing	wing	NOUN
taxlaw-2813	860	72	rally	rally	NOUN
taxlaw-2813	860	73	for	for	ADP
taxlaw-2813	860	74	the	the	DET
taxlaw-2813	860	75	republic	republic	NOUN
taxlaw-2813	860	76	government	government	NOUN
taxlaw-2813	860	77	that	that	PRON
taxlaw-2813	860	78	took	take	VERB
taxlaw-2813	860	79	office	office	NOUN
taxlaw-2813	860	80	in	in	ADP
taxlaw-2813	860	81	1986	1986	NUM
taxlaw-2813	860	82	continued	continue	VERB
taxlaw-2813	860	83	these	these	DET
taxlaw-2813	860	84	monetary	monetary	ADJ
taxlaw-2813	860	85	and	and	CCONJ
taxlaw-2813	860	86	macroeconomic	macroeconomic	ADJ
taxlaw-2813	860	87	policies	policy	NOUN
taxlaw-2813	860	88	,	,	PUNCT
taxlaw-2813	860	89	accentuating	accentuate	VERB
taxlaw-2813	860	90	deregulation	deregulation	NOUN
taxlaw-2813	860	91	,	,	PUNCT
taxlaw-2813	860	92	and	and	CCONJ
taxlaw-2813	860	93	initiated	initiate	VERB
taxlaw-2813	860	94	a	a	DET
taxlaw-2813	860	95	massive	massive	ADJ
taxlaw-2813	860	96	privatization	privatization	NOUN
taxlaw-2813	860	97	program	program	NOUN
taxlaw-2813	860	98	.	.	PUNCT
taxlaw-2813	861	1	191	191	NUM
taxlaw-2813	862	1	the	the	DET
taxlaw-2813	862	2	french	french	ADJ
taxlaw-2813	862	3	left	left	NOUN
taxlaw-2813	862	4	drew	draw	VERB
taxlaw-2813	862	5	an	an	DET
taxlaw-2813	862	6	important	important	ADJ
taxlaw-2813	862	7	lesson	lesson	NOUN
taxlaw-2813	862	8	relevant	relevant	ADJ
taxlaw-2813	862	9	to	to	ADP
taxlaw-2813	862	10	our	our	PRON
taxlaw-2813	862	11	analysis	analysis	NOUN
taxlaw-2813	862	12	from	from	ADP
taxlaw-2813	862	13	experience	experience	NOUN
taxlaw-2813	862	14	of	of	ADP
taxlaw-2813	862	15	the	the	DET
taxlaw-2813	862	16	u	u	NOUN
taxlaw-2813	862	17	-	-	NOUN
taxlaw-2813	862	18	turn	turn	NOUN
taxlaw-2813	862	19	:	:	PUNCT
taxlaw-2813	862	20	they	they	PRON
taxlaw-2813	862	21	realized	realize	VERB
taxlaw-2813	862	22	that	that	SCONJ
taxlaw-2813	862	23	single	single	ADJ
taxlaw-2813	862	24	-	-	PUNCT
taxlaw-2813	862	25	country	country	NOUN
taxlaw-2813	862	26	financial	financial	ADJ
taxlaw-2813	862	27	controls	control	NOUN
taxlaw-2813	862	28	were	be	AUX
taxlaw-2813	862	29	unworkable	unworkable	ADJ
taxlaw-2813	862	30	within	within	ADP
taxlaw-2813	862	31	a	a	DET
taxlaw-2813	862	32	global	global	ADJ
taxlaw-2813	862	33	financial	financial	ADJ
taxlaw-2813	862	34	system.192	system.192	NOUN
taxlaw-2813	862	35	this	this	PRON
taxlaw-2813	862	36	pushed	push	VERB
taxlaw-2813	862	37	them	they	PRON
taxlaw-2813	862	38	toward	toward	ADP
taxlaw-2813	862	39	multilateral	multilateral	ADJ
taxlaw-2813	862	40	solutions	solution	NOUN
taxlaw-2813	862	41	to	to	ADP
taxlaw-2813	862	42	financial	financial	ADJ
taxlaw-2813	862	43	problems.193	problems.193	NOUN
taxlaw-2813	862	44	at	at	ADP
taxlaw-2813	862	45	the	the	DET
taxlaw-2813	862	46	same	same	ADJ
taxlaw-2813	862	47	time	time	NOUN
taxlaw-2813	862	48	,	,	PUNCT
taxlaw-2813	862	49	germany	germany	PROPN
taxlaw-2813	862	50	was	be	AUX
taxlaw-2813	862	51	struggling	struggle	VERB
taxlaw-2813	862	52	with	with	ADP
taxlaw-2813	862	53	an	an	DET
taxlaw-2813	862	54	outflow	outflow	NOUN
taxlaw-2813	862	55	of	of	ADP
taxlaw-2813	862	56	capital	capital	NOUN
taxlaw-2813	862	57	to	to	ADP
taxlaw-2813	862	58	the	the	DET
taxlaw-2813	862	59	united	united	PROPN
taxlaw-2813	862	60	states	states	PROPN
taxlaw-2813	862	61	,	,	PUNCT
taxlaw-2813	862	62	where	where	SCONJ
taxlaw-2813	862	63	the	the	DET
taxlaw-2813	862	64	combination	combination	NOUN
taxlaw-2813	862	65	of	of	ADP
taxlaw-2813	862	66	pro	pro	ADJ
taxlaw-2813	862	67	-	-	ADJ
taxlaw-2813	862	68	growth	growth	ADJ
taxlaw-2813	862	69	policies	policy	NOUN
taxlaw-2813	862	70	under	under	ADP
taxlaw-2813	862	71	the	the	DET
taxlaw-2813	862	72	reagan	reagan	PROPN
taxlaw-2813	862	73	administration	administration	NOUN
taxlaw-2813	862	74	and	and	CCONJ
taxlaw-2813	862	75	the	the	DET
taxlaw-2813	862	76	abolition	abolition	NOUN
taxlaw-2813	862	77	of	of	ADP
taxlaw-2813	862	78	the	the	DET
taxlaw-2813	862	79	u.s	u.s	PROPN
taxlaw-2813	862	80	.	.	PROPN
taxlaw-2813	862	81	withholding	withholding	NOUN
taxlaw-2813	862	82	tax	tax	NOUN
taxlaw-2813	862	83	on	on	ADP
taxlaw-2813	862	84	securities	security	NOUN
taxlaw-2813	862	85	in	in	ADP
taxlaw-2813	862	86	1984	1984	NUM
taxlaw-2813	862	87	had	have	AUX
taxlaw-2813	862	88	boosted	boost	VERB
taxlaw-2813	862	89	demand	demand	NOUN
taxlaw-2813	862	90	for	for	ADP
taxlaw-2813	862	91	capital.194	capital.194	PROPN
taxlaw-2813	862	92	germany	germany	PROPN
taxlaw-2813	862	93	was	be	AUX
taxlaw-2813	862	94	one	one	NUM
taxlaw-2813	862	95	of	of	ADP
taxlaw-2813	862	96	the	the	DET
taxlaw-2813	862	97	toughest	tough	ADJ
taxlaw-2813	862	98	adversaries	adversary	NOUN
taxlaw-2813	862	99	for	for	ADP
taxlaw-2813	862	100	tax	tax	NOUN
taxlaw-2813	862	101	havens	haven	NOUN
taxlaw-2813	862	102	in	in	ADP
taxlaw-2813	862	103	continental	continental	PROPN
taxlaw-2813	862	104	europe	europe	PROPN
taxlaw-2813	862	105	in	in	ADP
taxlaw-2813	862	106	the	the	DET
taxlaw-2813	862	107	1980s	1980	NOUN
taxlaw-2813	862	108	,	,	PUNCT
taxlaw-2813	862	109	when	when	SCONJ
taxlaw-2813	862	110	it	it	PRON
taxlaw-2813	862	111	passed	pass	VERB
taxlaw-2813	862	112	laws	law	NOUN
taxlaw-2813	862	113	to	to	PART
taxlaw-2813	862	114	quell	quell	VERB
taxlaw-2813	862	115	the	the	DET
taxlaw-2813	862	116	flight	flight	NOUN
taxlaw-2813	862	117	of	of	ADP
taxlaw-2813	862	118	capital	capital	NOUN
taxlaw-2813	862	119	from	from	ADP
taxlaw-2813	862	120	germany	germany	PROPN
taxlaw-2813	862	121	;	;	PUNCT
taxlaw-2813	862	122	much	much	ADJ
taxlaw-2813	862	123	of	of	ADP
taxlaw-2813	862	124	this	this	DET
taxlaw-2813	862	125	capital	capital	NOUN
taxlaw-2813	862	126	was	be	AUX
taxlaw-2813	862	127	flowing	flow	VERB
taxlaw-2813	862	128	into	into	ADP
taxlaw-2813	862	129	european	european	ADJ
taxlaw-2813	862	130	offshore	offshore	ADJ
taxlaw-2813	862	131	centers	center	NOUN
taxlaw-2813	862	132	,	,	PUNCT
taxlaw-2813	862	133	switzerland	switzerland	PROPN
taxlaw-2813	862	134	,	,	PUNCT
taxlaw-2813	862	135	and	and	CCONJ
taxlaw-2813	862	136	luxembourg.195	luxembourg.195	NOUN
taxlaw-2813	862	137	the	the	DET
taxlaw-2813	862	138	germans	germans	PROPN
taxlaw-2813	862	139	were	be	AUX
taxlaw-2813	862	140	also	also	ADV
taxlaw-2813	862	141	seeking	seek	VERB
taxlaw-2813	862	142	to	to	PART
taxlaw-2813	862	143	go	go	VERB
taxlaw-2813	862	144	beyond	beyond	ADP
taxlaw-2813	862	145	single	single	ADJ
taxlaw-2813	862	146	country	country	NOUN
taxlaw-2813	862	147	measures	measure	NOUN
taxlaw-2813	862	148	and	and	CCONJ
taxlaw-2813	862	149	were	be	AUX
taxlaw-2813	862	150	focused	focus	VERB
taxlaw-2813	862	151	on	on	ADP
taxlaw-2813	862	152	finding	find	VERB
taxlaw-2813	862	153	multilateral	multilateral	ADJ
taxlaw-2813	862	154	solutions.196	solutions.196	NOUN
taxlaw-2813	862	155	moreover	moreover	ADV
taxlaw-2813	862	156	,	,	PUNCT
taxlaw-2813	862	157	the	the	DET
taxlaw-2813	862	158	deregulation	deregulation	NOUN
taxlaw-2813	862	159	of	of	ADP
taxlaw-2813	862	160	financial	financial	ADJ
taxlaw-2813	862	161	markets	market	NOUN
taxlaw-2813	862	162	in	in	ADP
taxlaw-2813	862	163	europe	europe	PROPN
taxlaw-2813	862	164	created	create	VERB
taxlaw-2813	862	165	opportunities	opportunity	NOUN
taxlaw-2813	862	166	for	for	SCONJ
taxlaw-2813	862	167	countries	country	NOUN
taxlaw-2813	862	168	to	to	PART
taxlaw-2813	862	169	attract	attract	VERB
taxlaw-2813	862	170	capital	capital	NOUN
taxlaw-2813	862	171	using	use	VERB
taxlaw-2813	862	172	business	business	NOUN
taxlaw-2813	862	173	-	-	PUNCT
taxlaw-2813	862	174	friendly	friendly	ADJ
taxlaw-2813	862	175	tax	tax	NOUN
taxlaw-2813	862	176	and	and	CCONJ
taxlaw-2813	862	177	other	other	ADJ
taxlaw-2813	862	178	laws	law	NOUN
taxlaw-2813	862	179	.	.	PUNCT
taxlaw-2813	863	1	in	in	ADP
taxlaw-2813	863	2	the	the	DET
taxlaw-2813	863	3	1980s	1980	NOUN
taxlaw-2813	863	4	and	and	CCONJ
taxlaw-2813	863	5	1990s	1990s	NUM
taxlaw-2813	863	6	,	,	PUNCT
taxlaw-2813	863	7	there	there	PRON
taxlaw-2813	863	8	was	be	VERB
taxlaw-2813	863	9	a	a	DET
taxlaw-2813	863	10	surge	surge	NOUN
taxlaw-2813	863	11	in	in	ADP
taxlaw-2813	863	12	so	so	ADV
taxlaw-2813	863	13	-	-	PUNCT
taxlaw-2813	863	14	called	call	VERB
taxlaw-2813	863	15	preferential	preferential	ADJ
taxlaw-2813	863	16	tax	tax	NOUN
taxlaw-2813	863	17	regimes	regime	NOUN
taxlaw-2813	863	18	(	(	PUNCT
taxlaw-2813	863	19	“	"	PUNCT
taxlaw-2813	863	20	ptr	ptr	PROPN
taxlaw-2813	863	21	”	"	PUNCT
taxlaw-2813	863	22	)	)	PUNCT
taxlaw-2813	863	23	in	in	ADP
taxlaw-2813	863	24	the	the	DET
taxlaw-2813	863	25	old	old	ADJ
taxlaw-2813	863	26	eu	eu	PROPN
taxlaw-2813	863	27	countries	country	NOUN
taxlaw-2813	863	28	,	,	PUNCT
taxlaw-2813	863	29	as	as	ADP
taxlaw-2813	863	30	a	a	DET
taxlaw-2813	863	31	form	form	NOUN
taxlaw-2813	863	32	of	of	ADP
taxlaw-2813	863	33	targeted	target	VERB
taxlaw-2813	863	34	tax	tax	NOUN
taxlaw-2813	863	35	competition.197	competition.197	NOUN
taxlaw-2813	863	36	by	by	ADP
taxlaw-2813	863	37	the	the	DET
taxlaw-2813	863	38	beginning	beginning	NOUN
taxlaw-2813	863	39	of	of	ADP
taxlaw-2813	863	40	the	the	DET
taxlaw-2813	863	41	1990s	1990s	NUM
taxlaw-2813	863	42	,	,	PUNCT
taxlaw-2813	863	43	surging	surge	VERB
taxlaw-2813	863	44	global	global	ADJ
taxlaw-2813	863	45	economic	economic	ADJ
taxlaw-2813	863	46	integration	integration	NOUN
taxlaw-2813	863	47	had	have	VERB
taxlaw-2813	863	48	economists	economist	NOUN
taxlaw-2813	863	49	arguing	argue	VERB
taxlaw-2813	863	50	that	that	SCONJ
taxlaw-2813	863	51	the	the	DET
taxlaw-2813	863	52	future	future	NOUN
taxlaw-2813	863	53	of	of	ADP
taxlaw-2813	863	54	capital	capital	NOUN
taxlaw-2813	863	55	186	186	NUM
taxlaw-2813	863	56	soon	soon	ADV
taxlaw-2813	863	57	after	after	ADP
taxlaw-2813	863	58	his	his	PRON
taxlaw-2813	863	59	inauguration	inauguration	NOUN
taxlaw-2813	863	60	,	,	PUNCT
taxlaw-2813	863	61	despite	despite	SCONJ
taxlaw-2813	863	62	heavy	heavy	ADJ
taxlaw-2813	863	63	speculation	speculation	NOUN
taxlaw-2813	863	64	about	about	ADP
taxlaw-2813	863	65	a	a	DET
taxlaw-2813	863	66	devaluation	devaluation	NOUN
taxlaw-2813	863	67	of	of	ADP
taxlaw-2813	863	68	the	the	DET
taxlaw-2813	863	69	franc	franc	ADJ
taxlaw-2813	863	70	and	and	CCONJ
taxlaw-2813	863	71	rapid	rapid	ADJ
taxlaw-2813	863	72	capital	capital	NOUN
taxlaw-2813	863	73	flight	flight	NOUN
taxlaw-2813	863	74	in	in	ADP
taxlaw-2813	863	75	may	may	PROPN
taxlaw-2813	863	76	,	,	PUNCT
taxlaw-2813	863	77	president	president	PROPN
taxlaw-2813	863	78	mitterrand	mitterrand	PROPN
taxlaw-2813	863	79	chose	choose	VERB
taxlaw-2813	863	80	to	to	PART
taxlaw-2813	863	81	defend	defend	VERB
taxlaw-2813	863	82	the	the	DET
taxlaw-2813	863	83	value	value	NOUN
taxlaw-2813	863	84	of	of	ADP
taxlaw-2813	863	85	the	the	DET
taxlaw-2813	863	86	franc	franc	NOUN
taxlaw-2813	863	87	and	and	CCONJ
taxlaw-2813	863	88	not	not	PART
taxlaw-2813	863	89	to	to	PART
taxlaw-2813	863	90	devalue	devalue	VERB
taxlaw-2813	863	91	it	it	PRON
taxlaw-2813	863	92	at	at	ADP
taxlaw-2813	863	93	that	that	DET
taxlaw-2813	863	94	point	point	NOUN
taxlaw-2813	863	95	,	,	PUNCT
taxlaw-2813	863	96	but	but	CCONJ
taxlaw-2813	863	97	went	go	VERB
taxlaw-2813	863	98	through	through	ADP
taxlaw-2813	863	99	with	with	ADP
taxlaw-2813	863	100	it	it	PRON
taxlaw-2813	863	101	later	later	ADV
taxlaw-2813	863	102	that	that	DET
taxlaw-2813	863	103	year	year	NOUN
taxlaw-2813	863	104	nevertheless	nevertheless	ADV
taxlaw-2813	863	105	.	.	PUNCT
taxlaw-2813	864	1	cameron	cameron	PROPN
taxlaw-2813	864	2	,	,	PUNCT
taxlaw-2813	864	3	supra	supra	PROPN
taxlaw-2813	864	4	note	note	PROPN
taxlaw-2813	864	5	183	183	NUM
taxlaw-2813	864	6	,	,	PUNCT
taxlaw-2813	864	7	at	at	ADP
taxlaw-2813	864	8	59–61	59–61	NUM
taxlaw-2813	864	9	.	.	PUNCT
taxlaw-2813	865	1	the	the	DET
taxlaw-2813	865	2	adjustments	adjustment	NOUN
taxlaw-2813	865	3	negotiated	negotiate	VERB
taxlaw-2813	865	4	with	with	ADP
taxlaw-2813	865	5	the	the	DET
taxlaw-2813	865	6	erm	erm	PROPN
taxlaw-2813	865	7	were	be	AUX
taxlaw-2813	865	8	smaller	small	ADJ
taxlaw-2813	865	9	than	than	ADP
taxlaw-2813	865	10	what	what	PRON
taxlaw-2813	865	11	the	the	DET
taxlaw-2813	865	12	french	french	ADJ
taxlaw-2813	865	13	politicians	politician	NOUN
taxlaw-2813	865	14	wanted	want	VERB
taxlaw-2813	865	15	and	and	CCONJ
taxlaw-2813	865	16	were	be	AUX
taxlaw-2813	865	17	attached	attach	VERB
taxlaw-2813	865	18	to	to	ADP
taxlaw-2813	865	19	contractionary	contractionary	ADJ
taxlaw-2813	865	20	fiscal	fiscal	ADJ
taxlaw-2813	865	21	and	and	CCONJ
taxlaw-2813	865	22	monetary	monetary	ADJ
taxlaw-2813	865	23	policy	policy	NOUN
taxlaw-2813	865	24	.	.	PUNCT
taxlaw-2813	866	1	i	i	PRON
taxlaw-2813	866	2	d.	d.	PROPN
taxlaw-2813	866	3	at	at	ADP
taxlaw-2813	866	4	58–59	58–59	PROPN
taxlaw-2813	866	5	.	.	PUNCT
taxlaw-2813	867	1	187	187	NUM
taxlaw-2813	867	2	vivien	vivien	PROPN
taxlaw-2813	867	3	a.	a.	PROPN
taxlaw-2813	867	4	schmidt	schmidt	PROPN
taxlaw-2813	867	5	,	,	PUNCT
taxlaw-2813	867	6	an	an	DET
taxlaw-2813	867	7	end	end	NOUN
taxlaw-2813	867	8	of	of	ADP
taxlaw-2813	867	9	french	french	ADJ
taxlaw-2813	867	10	exceptionalism	exceptionalism	NOUN
taxlaw-2813	867	11	?	?	PUNCT
taxlaw-2813	868	1	the	the	DET
taxlaw-2813	868	2	transformation	transformation	NOUN
taxlaw-2813	868	3	of	of	ADP
taxlaw-2813	868	4	business	business	NOUN
taxlaw-2813	868	5	under	under	ADP
taxlaw-2813	868	6	mitterrand	mitterrand	NOUN
taxlaw-2813	868	7	,	,	PUNCT
taxlaw-2813	868	8	in	in	ADP
taxlaw-2813	868	9	the	the	DET
taxlaw-2813	868	10	mitterrand	mitterrand	NOUN
taxlaw-2813	868	11	era	era	NOUN
taxlaw-2813	868	12	,	,	PUNCT
taxlaw-2813	868	13	supra	supra	PROPN
taxlaw-2813	868	14	note	note	PROPN
taxlaw-2813	868	15	183	183	NUM
taxlaw-2813	868	16	,	,	PUNCT
taxlaw-2813	868	17	at	at	ADP
taxlaw-2813	868	18	117	117	NUM
taxlaw-2813	868	19	,	,	PUNCT
taxlaw-2813	868	20	134–35	134–35	NUM
taxlaw-2813	868	21	;	;	PUNCT
taxlaw-2813	868	22	cameron	cameron	PROPN
taxlaw-2813	868	23	,	,	PUNCT
taxlaw-2813	868	24	supra	supra	PROPN
taxlaw-2813	868	25	note	note	PROPN
taxlaw-2813	868	26	183	183	NUM
taxlaw-2813	868	27	,	,	PUNCT
taxlaw-2813	868	28	at	at	ADP
taxlaw-2813	868	29	57	57	NUM
taxlaw-2813	868	30	.	.	PUNCT
taxlaw-2813	869	1	188	188	NUM
taxlaw-2813	869	2	halimi	halimi	NOUN
taxlaw-2813	869	3	,	,	PUNCT
taxlaw-2813	869	4	supra	supra	PROPN
taxlaw-2813	869	5	note	note	PROPN
taxlaw-2813	869	6	184	184	NUM
taxlaw-2813	869	7	,	,	PUNCT
taxlaw-2813	869	8	at	at	ADP
taxlaw-2813	869	9	90	90	NUM
taxlaw-2813	869	10	.	.	PUNCT
taxlaw-2813	870	1	the	the	DET
taxlaw-2813	870	2	reforms	reform	NOUN
taxlaw-2813	870	3	also	also	ADV
taxlaw-2813	870	4	came	come	VERB
taxlaw-2813	870	5	about	about	ADV
taxlaw-2813	870	6	partly	partly	ADV
taxlaw-2813	870	7	because	because	SCONJ
taxlaw-2813	870	8	the	the	DET
taxlaw-2813	870	9	government	government	NOUN
taxlaw-2813	870	10	wanted	want	VERB
taxlaw-2813	870	11	to	to	PART
taxlaw-2813	870	12	see	see	VERB
taxlaw-2813	870	13	paris	paris	PROPN
taxlaw-2813	870	14	as	as	ADP
taxlaw-2813	870	15	a	a	DET
taxlaw-2813	870	16	financial	financial	ADJ
taxlaw-2813	870	17	center	center	NOUN
taxlaw-2813	870	18	to	to	PART
taxlaw-2813	870	19	compete	compete	VERB
taxlaw-2813	870	20	with	with	ADP
taxlaw-2813	870	21	london	london	PROPN
taxlaw-2813	870	22	.	.	PUNCT
taxlaw-2813	871	1	see	see	VERB
taxlaw-2813	871	2	jonathan	jonathan	PROPN
taxlaw-2813	871	3	story	story	PROPN
taxlaw-2813	871	4	&	&	CCONJ
taxlaw-2813	871	5	ingo	ingo	PROPN
taxlaw-2813	871	6	walter	walter	PROPN
taxlaw-2813	871	7	,	,	PUNCT
taxlaw-2813	871	8	political	political	ADJ
taxlaw-2813	871	9	economy	economy	NOUN
taxlaw-2813	871	10	of	of	ADP
taxlaw-2813	871	11	financial	financial	ADJ
taxlaw-2813	871	12	integration	integration	NOUN
taxlaw-2813	871	13	in	in	ADP
taxlaw-2813	871	14	europe	europe	PROPN
taxlaw-2813	871	15	200	200	NUM
taxlaw-2813	871	16	(	(	PUNCT
taxlaw-2813	871	17	1997	1997	NUM
taxlaw-2813	871	18	)	)	PUNCT
taxlaw-2813	871	19	.	.	PUNCT
taxlaw-2813	872	1	189	189	NUM
taxlaw-2813	872	2	story	story	NOUN
taxlaw-2813	872	3	&	&	CCONJ
taxlaw-2813	872	4	walter	walter	PROPN
taxlaw-2813	872	5	,	,	PUNCT
taxlaw-2813	872	6	supra	supra	PROPN
taxlaw-2813	872	7	note	note	PROPN
taxlaw-2813	872	8	188	188	NUM
taxlaw-2813	872	9	,	,	PUNCT
taxlaw-2813	872	10	at	at	ADP
taxlaw-2813	872	11	197	197	NUM
taxlaw-2813	872	12	.	.	PUNCT
taxlaw-2813	872	13	190	190	NUM
taxlaw-2813	872	14	michel	michel	PROPN
taxlaw-2813	872	15	boutillier	boutillier	PROPN
taxlaw-2813	872	16	&	&	CCONJ
taxlaw-2813	872	17	jean	jean	PROPN
taxlaw-2813	872	18	cordier	cordier	PROPN
taxlaw-2813	872	19	,	,	PUNCT
taxlaw-2813	872	20	a	a	DET
taxlaw-2813	872	21	look	look	NOUN
taxlaw-2813	872	22	at	at	ADP
taxlaw-2813	872	23	the	the	DET
taxlaw-2813	872	24	way	way	NOUN
taxlaw-2813	872	25	the	the	DET
taxlaw-2813	872	26	french	french	ADJ
taxlaw-2813	872	27	financial	financial	ADJ
taxlaw-2813	872	28	system	system	NOUN
taxlaw-2813	872	29	has	have	AUX
taxlaw-2813	872	30	adapted	adapt	VERB
taxlaw-2813	872	31	to	to	ADP
taxlaw-2813	872	32	the	the	DET
taxlaw-2813	872	33	new	new	ADJ
taxlaw-2813	872	34	monetary	monetary	ADJ
taxlaw-2813	872	35	policy	policy	NOUN
taxlaw-2813	872	36	regime	regime	NOUN
taxlaw-2813	872	37	,	,	PUNCT
taxlaw-2813	872	38	in	in	ADP
taxlaw-2813	872	39	economic	economic	ADJ
taxlaw-2813	872	40	modelling	modelling	NOUN
taxlaw-2813	872	41	at	at	ADP
taxlaw-2813	872	42	the	the	DET
taxlaw-2813	872	43	banque	banque	PROPN
taxlaw-2813	872	44	de	de	X
taxlaw-2813	872	45	france	france	PROPN
taxlaw-2813	872	46	:	:	PUNCT
taxlaw-2813	872	47	financial	financial	ADJ
taxlaw-2813	872	48	deregulation	deregulation	NOUN
taxlaw-2813	872	49	and	and	CCONJ
taxlaw-2813	872	50	economic	economic	ADJ
taxlaw-2813	872	51	performance	performance	NOUN
taxlaw-2813	872	52	in	in	ADP
taxlaw-2813	872	53	france	france	PROPN
taxlaw-2813	872	54	178	178	NUM
taxlaw-2813	872	55	,	,	PUNCT
taxlaw-2813	872	56	180	180	NUM
taxlaw-2813	872	57	(	(	PUNCT
taxlaw-2813	872	58	michel	michel	PROPN
taxlaw-2813	872	59	boutillier	boutillier	PROPN
taxlaw-2813	872	60	&	&	CCONJ
taxlaw-2813	872	61	jean	jean	PROPN
taxlaw-2813	872	62	cordier	cordier	PROPN
taxlaw-2813	872	63	eds	eds	PROPN
taxlaw-2813	872	64	.	.	PROPN
taxlaw-2813	872	65	,	,	PUNCT
taxlaw-2813	872	66	1996	1996	NUM
taxlaw-2813	872	67	)	)	PUNCT
taxlaw-2813	872	68	.	.	PUNCT
taxlaw-2813	873	1	191	191	NUM
taxlaw-2813	873	2	uterwedde	uterwedde	VERB
taxlaw-2813	873	3	,	,	PUNCT
taxlaw-2813	873	4	supra	supra	PROPN
taxlaw-2813	873	5	note	note	PROPN
taxlaw-2813	873	6	184	184	NUM
taxlaw-2813	873	7	,	,	PUNCT
taxlaw-2813	873	8	at	at	ADP
taxlaw-2813	873	9	136	136	NUM
taxlaw-2813	873	10	.	.	PUNCT
taxlaw-2813	874	1	192	192	NUM
taxlaw-2813	874	2	rawi	rawi	NOUN
taxlaw-2813	874	3	abdelali	abdelali	VERB
taxlaw-2813	874	4	,	,	PUNCT
taxlaw-2813	874	5	capital	capital	NOUN
taxlaw-2813	874	6	rules	rule	NOUN
taxlaw-2813	874	7	:	:	PUNCT
taxlaw-2813	874	8	the	the	DET
taxlaw-2813	874	9	construction	construction	NOUN
taxlaw-2813	874	10	of	of	ADP
taxlaw-2813	874	11	global	global	ADJ
taxlaw-2813	874	12	finance	finance	NOUN
taxlaw-2813	874	13	57–65	57–65	NUM
taxlaw-2813	874	14	(	(	PUNCT
taxlaw-2813	874	15	2007	2007	NUM
taxlaw-2813	874	16	)	)	PUNCT
taxlaw-2813	874	17	.	.	PUNCT
taxlaw-2813	875	1	193	193	NUM
taxlaw-2813	876	1	i	i	PRON
taxlaw-2813	876	2	d.	d.	NOUN
taxlaw-2813	876	3	at	at	ADP
taxlaw-2813	876	4	71	71	NUM
taxlaw-2813	876	5	.	.	SYM
taxlaw-2813	876	6	194	194	NUM
taxlaw-2813	876	7	story	story	NOUN
taxlaw-2813	876	8	&	&	CCONJ
taxlaw-2813	876	9	walter	walter	PROPN
taxlaw-2813	876	10	,	,	PUNCT
taxlaw-2813	876	11	supra	supra	PROPN
taxlaw-2813	876	12	note	note	PROPN
taxlaw-2813	876	13	188	188	NUM
taxlaw-2813	876	14	,	,	PUNCT
taxlaw-2813	876	15	at	at	ADP
taxlaw-2813	876	16	177	177	NUM
taxlaw-2813	876	17	.	.	PUNCT
taxlaw-2813	877	1	195	195	NUM
taxlaw-2813	877	2	see	see	VERB
taxlaw-2813	877	3	ronen	ronen	PROPN
taxlaw-2813	877	4	palan	palan	PROPN
taxlaw-2813	877	5	,	,	PUNCT
taxlaw-2813	877	6	richard	richard	PROPN
taxlaw-2813	877	7	murphy	murphy	PROPN
taxlaw-2813	877	8	&	&	CCONJ
taxlaw-2813	877	9	christian	christian	PROPN
taxlaw-2813	877	10	chavagneux	chavagneux	PROPN
taxlaw-2813	877	11	,	,	PUNCT
taxlaw-2813	877	12	tax	tax	NOUN
taxlaw-2813	877	13	havens	haven	NOUN
taxlaw-2813	877	14	:	:	PUNCT
taxlaw-2813	877	15	how	how	SCONJ
taxlaw-2813	877	16	globalization	globalization	NOUN
taxlaw-2813	877	17	really	really	ADV
taxlaw-2813	877	18	works	work	VERB
taxlaw-2813	877	19	200	200	NUM
taxlaw-2813	877	20	(	(	PUNCT
taxlaw-2813	877	21	2010	2010	NUM
taxlaw-2813	877	22	)	)	PUNCT
taxlaw-2813	877	23	.	.	PUNCT
taxlaw-2813	878	1	196	196	NUM
taxlaw-2813	878	2	ironically	ironically	ADV
taxlaw-2813	878	3	,	,	PUNCT
taxlaw-2813	878	4	having	having	AUX
taxlaw-2813	878	5	abolished	abolish	VERB
taxlaw-2813	878	6	their	their	PRON
taxlaw-2813	878	7	withholding	withholding	NOUN
taxlaw-2813	878	8	tax	tax	NOUN
taxlaw-2813	878	9	in	in	ADP
taxlaw-2813	878	10	1984	1984	NUM
taxlaw-2813	878	11	to	to	PART
taxlaw-2813	878	12	compete	compete	VERB
taxlaw-2813	878	13	with	with	ADP
taxlaw-2813	878	14	the	the	DET
taxlaw-2813	878	15	united	united	PROPN
taxlaw-2813	878	16	states	states	PROPN
taxlaw-2813	878	17	,	,	PUNCT
taxlaw-2813	878	18	germany	germany	PROPN
taxlaw-2813	878	19	reintroduced	reintroduce	VERB
taxlaw-2813	878	20	the	the	DET
taxlaw-2813	878	21	tax	tax	NOUN
taxlaw-2813	878	22	in	in	ADP
taxlaw-2813	878	23	1989	1989	NUM
taxlaw-2813	878	24	as	as	ADP
taxlaw-2813	878	25	part	part	NOUN
taxlaw-2813	878	26	of	of	ADP
taxlaw-2813	878	27	negotiations	negotiation	NOUN
taxlaw-2813	878	28	with	with	ADP
taxlaw-2813	878	29	the	the	DET
taxlaw-2813	878	30	eu	eu	PROPN
taxlaw-2813	878	31	to	to	PART
taxlaw-2813	878	32	harmonize	harmonize	VERB
taxlaw-2813	878	33	tax	tax	NOUN
taxlaw-2813	878	34	on	on	ADP
taxlaw-2813	878	35	capital	capital	NOUN
taxlaw-2813	878	36	.	.	PUNCT
taxlaw-2813	879	1	the	the	DET
taxlaw-2813	879	2	result	result	NOUN
taxlaw-2813	879	3	was	be	AUX
taxlaw-2813	879	4	an	an	DET
taxlaw-2813	879	5	increase	increase	NOUN
taxlaw-2813	879	6	in	in	ADP
taxlaw-2813	879	7	capital	capital	NOUN
taxlaw-2813	879	8	outflow	outflow	NOUN
taxlaw-2813	879	9	from	from	ADP
taxlaw-2813	879	10	germany	germany	PROPN
taxlaw-2813	879	11	.	.	PUNCT
taxlaw-2813	880	1	story	story	PROPN
taxlaw-2813	880	2	&	&	CCONJ
taxlaw-2813	880	3	walter	walter	PROPN
taxlaw-2813	880	4	,	,	PUNCT
taxlaw-2813	880	5	supra	supra	PROPN
taxlaw-2813	880	6	note	note	PROPN
taxlaw-2813	880	7	188	188	NUM
taxlaw-2813	880	8	,	,	PUNCT
taxlaw-2813	880	9	at	at	ADP
taxlaw-2813	880	10	178	178	NUM
taxlaw-2813	880	11	.	.	PUNCT
taxlaw-2813	881	1	197achim	197achim	PROPN
taxlaw-2813	881	2	kammerling	kammerling	NOUN
taxlaw-2813	881	3	&	&	CCONJ
taxlaw-2813	881	4	eric	eric	PROPN
taxlaw-2813	881	5	seils	seils	PROPN
taxlaw-2813	881	6	,	,	PUNCT
taxlaw-2813	881	7	the	the	DET
taxlaw-2813	881	8	regulation	regulation	NOUN
taxlaw-2813	881	9	of	of	ADP
taxlaw-2813	881	10	redistribution	redistribution	NOUN
taxlaw-2813	881	11	:	:	PUNCT
taxlaw-2813	881	12	managing	manage	VERB
taxlaw-2813	881	13	conflict	conflict	NOUN
taxlaw-2813	881	14	in	in	ADP
taxlaw-2813	881	15	corporate	corporate	ADJ
taxlaw-2813	881	16	tax	tax	NOUN
taxlaw-2813	881	17	competition	competition	NOUN
taxlaw-2813	881	18	,	,	PUNCT
taxlaw-2813	881	19	32	32	NUM
taxlaw-2813	881	20	w.	w.	PROPN
taxlaw-2813	881	21	eur	eur	PROPN
taxlaw-2813	881	22	.	.	PUNCT
taxlaw-2813	882	1	pol	pol	PROPN
taxlaw-2813	882	2	.	.	PUNCT
taxlaw-2813	883	1	756	756	NUM
taxlaw-2813	883	2	,	,	PUNCT
taxlaw-2813	883	3	761	761	NUM
taxlaw-2813	883	4	(	(	PUNCT
taxlaw-2813	883	5	2009	2009	NUM
taxlaw-2813	883	6	)	)	PUNCT
taxlaw-2813	883	7	.	.	PUNCT
taxlaw-2813	884	1	2012	2012	NUM
taxlaw-2813	884	2	]	]	PUNCT
taxlaw-2813	884	3	cartelizing	cartelize	VERB
taxlaw-2813	884	4	taxes	taxis	NOUN
taxlaw-2813	884	5	37	37	NUM
taxlaw-2813	884	6	taxation	taxation	NOUN
taxlaw-2813	884	7	was	be	AUX
taxlaw-2813	884	8	bleak:198	bleak:198	NOUN
taxlaw-2813	884	9	globalization	globalization	NOUN
taxlaw-2813	884	10	and	and	CCONJ
taxlaw-2813	884	11	the	the	DET
taxlaw-2813	884	12	mobility	mobility	NOUN
taxlaw-2813	884	13	of	of	ADP
taxlaw-2813	884	14	capital	capital	NOUN
taxlaw-2813	884	15	would	would	AUX
taxlaw-2813	884	16	cause	cause	VERB
taxlaw-2813	884	17	investments	investment	NOUN
taxlaw-2813	884	18	to	to	PART
taxlaw-2813	884	19	flow	flow	VERB
taxlaw-2813	884	20	to	to	ADP
taxlaw-2813	884	21	wherever	wherever	SCONJ
taxlaw-2813	884	22	taxation	taxation	NOUN
taxlaw-2813	884	23	was	be	AUX
taxlaw-2813	884	24	the	the	DET
taxlaw-2813	884	25	lowest,199	lowest,199	VERB
taxlaw-2813	884	26	distorting	distort	VERB
taxlaw-2813	884	27	investment	investment	NOUN
taxlaw-2813	884	28	decisions.200	decisions.200	VERB
taxlaw-2813	884	29	a	a	DET
taxlaw-2813	884	30	decline	decline	NOUN
taxlaw-2813	884	31	in	in	ADP
taxlaw-2813	884	32	revenues	revenue	NOUN
taxlaw-2813	884	33	from	from	ADP
taxlaw-2813	884	34	corporate	corporate	ADJ
taxlaw-2813	884	35	income	income	NOUN
taxlaw-2813	884	36	taxes	taxis	NOUN
taxlaw-2813	884	37	as	as	ADP
taxlaw-2813	884	38	a	a	DET
taxlaw-2813	884	39	share	share	NOUN
taxlaw-2813	884	40	of	of	ADP
taxlaw-2813	884	41	gdp	gdp	NOUN
taxlaw-2813	884	42	in	in	ADP
taxlaw-2813	884	43	the	the	DET
taxlaw-2813	884	44	oecd	oecd	PROPN
taxlaw-2813	884	45	countries	country	NOUN
taxlaw-2813	884	46	as	as	ADP
taxlaw-2813	884	47	a	a	DET
taxlaw-2813	884	48	result	result	NOUN
taxlaw-2813	884	49	of	of	ADP
taxlaw-2813	884	50	the	the	DET
taxlaw-2813	884	51	worldwide	worldwide	ADJ
taxlaw-2813	884	52	economic	economic	ADJ
taxlaw-2813	884	53	downturn	downturn	NOUN
taxlaw-2813	884	54	in	in	ADP
taxlaw-2813	884	55	the	the	DET
taxlaw-2813	884	56	beginning	beginning	NOUN
taxlaw-2813	884	57	of	of	ADP
taxlaw-2813	884	58	the	the	DET
taxlaw-2813	884	59	1990s	1990	NOUN
taxlaw-2813	884	60	gave	give	VERB
taxlaw-2813	884	61	support	support	NOUN
taxlaw-2813	884	62	to	to	ADP
taxlaw-2813	884	63	these	these	DET
taxlaw-2813	884	64	fears	fear	NOUN
taxlaw-2813	884	65	.	.	PUNCT
taxlaw-2813	885	1	as	as	SCONJ
taxlaw-2813	885	2	the	the	DET
taxlaw-2813	885	3	economies	economy	NOUN
taxlaw-2813	885	4	recovered	recover	VERB
taxlaw-2813	885	5	towards	towards	ADP
taxlaw-2813	885	6	the	the	DET
taxlaw-2813	885	7	middle	middle	NOUN
taxlaw-2813	885	8	of	of	ADP
taxlaw-2813	885	9	the	the	DET
taxlaw-2813	885	10	decade	decade	NOUN
taxlaw-2813	885	11	,	,	PUNCT
taxlaw-2813	885	12	the	the	DET
taxlaw-2813	885	13	trend	trend	NOUN
taxlaw-2813	885	14	reversed	reverse	VERB
taxlaw-2813	885	15	and	and	CCONJ
taxlaw-2813	885	16	corporate	corporate	ADJ
taxlaw-2813	885	17	tax	tax	NOUN
taxlaw-2813	885	18	revenues	revenue	NOUN
taxlaw-2813	885	19	rose	rise	VERB
taxlaw-2813	885	20	to	to	ADP
taxlaw-2813	885	21	record	record	NOUN
taxlaw-2813	885	22	levels.201	levels.201	NOUN
taxlaw-2813	885	23	the	the	DET
taxlaw-2813	885	24	asian	asian	ADJ
taxlaw-2813	885	25	crisis	crisis	NOUN
taxlaw-2813	885	26	in	in	ADP
taxlaw-2813	885	27	1997	1997	NUM
taxlaw-2813	885	28	may	may	AUX
taxlaw-2813	885	29	have	have	AUX
taxlaw-2813	885	30	further	far	ADV
taxlaw-2813	885	31	triggered	trigger	VERB
taxlaw-2813	885	32	the	the	DET
taxlaw-2813	885	33	demand	demand	NOUN
taxlaw-2813	885	34	for	for	ADP
taxlaw-2813	885	35	more	more	ADJ
taxlaw-2813	885	36	transparency	transparency	NOUN
taxlaw-2813	885	37	in	in	ADP
taxlaw-2813	885	38	the	the	DET
taxlaw-2813	885	39	belief	belief	NOUN
taxlaw-2813	885	40	that	that	SCONJ
taxlaw-2813	885	41	tax	tax	NOUN
taxlaw-2813	885	42	havens	haven	NOUN
taxlaw-2813	885	43	were	be	AUX
taxlaw-2813	885	44	causing	cause	VERB
taxlaw-2813	885	45	financial	financial	ADJ
taxlaw-2813	885	46	instability.202	instability.202	PROPN
taxlaw-2813	885	47	other	other	ADJ
taxlaw-2813	885	48	changes	change	NOUN
taxlaw-2813	885	49	in	in	ADP
taxlaw-2813	885	50	the	the	DET
taxlaw-2813	885	51	international	international	ADJ
taxlaw-2813	885	52	economic	economic	ADJ
taxlaw-2813	885	53	climate	climate	NOUN
taxlaw-2813	885	54	,	,	PUNCT
taxlaw-2813	885	55	such	such	ADJ
taxlaw-2813	885	56	as	as	ADP
taxlaw-2813	885	57	the	the	DET
taxlaw-2813	885	58	end	end	NOUN
taxlaw-2813	885	59	of	of	ADP
taxlaw-2813	885	60	the	the	DET
taxlaw-2813	885	61	cold	cold	PROPN
taxlaw-2813	885	62	war	war	NOUN
taxlaw-2813	885	63	,	,	PUNCT
taxlaw-2813	885	64	european	european	ADJ
taxlaw-2813	885	65	integration	integration	NOUN
taxlaw-2813	885	66	and	and	CCONJ
taxlaw-2813	885	67	surging	surge	VERB
taxlaw-2813	885	68	e	e	PROPN
taxlaw-2813	885	69	-	-	NOUN
taxlaw-2813	885	70	commerce	commerce	NOUN
taxlaw-2813	885	71	also	also	ADV
taxlaw-2813	885	72	contributed	contribute	VERB
taxlaw-2813	885	73	to	to	ADP
taxlaw-2813	885	74	the	the	DET
taxlaw-2813	885	75	demand	demand	NOUN
taxlaw-2813	885	76	by	by	ADP
taxlaw-2813	885	77	policy	policy	NOUN
taxlaw-2813	885	78	makers	maker	NOUN
taxlaw-2813	885	79	for	for	ADP
taxlaw-2813	885	80	more	more	ADJ
taxlaw-2813	885	81	control	control	NOUN
taxlaw-2813	885	82	over	over	ADP
taxlaw-2813	885	83	capital	capital	NOUN
taxlaw-2813	885	84	flows.203	flows.203	PROPN
taxlaw-2813	885	85	in	in	ADP
taxlaw-2813	885	86	europe	europe	PROPN
taxlaw-2813	885	87	,	,	PUNCT
taxlaw-2813	885	88	countries	country	NOUN
taxlaw-2813	885	89	were	be	AUX
taxlaw-2813	885	90	struggling	struggle	VERB
taxlaw-2813	885	91	with	with	ADP
taxlaw-2813	885	92	these	these	DET
taxlaw-2813	885	93	issues	issue	NOUN
taxlaw-2813	885	94	within	within	ADP
taxlaw-2813	885	95	the	the	DET
taxlaw-2813	885	96	broader	broad	ADJ
taxlaw-2813	885	97	context	context	NOUN
taxlaw-2813	885	98	of	of	ADP
taxlaw-2813	885	99	the	the	DET
taxlaw-2813	885	100	european	european	PROPN
taxlaw-2813	885	101	union	union	PROPN
taxlaw-2813	885	102	’s	’s	PART
taxlaw-2813	885	103	general	general	ADJ
taxlaw-2813	885	104	moves	move	NOUN
taxlaw-2813	885	105	towards	towards	ADP
taxlaw-2813	885	106	greater	great	ADJ
taxlaw-2813	885	107	financial	financial	ADJ
taxlaw-2813	885	108	integration	integration	NOUN
taxlaw-2813	885	109	in	in	ADP
taxlaw-2813	885	110	the	the	DET
taxlaw-2813	885	111	1980s	1980	NOUN
taxlaw-2813	885	112	and	and	CCONJ
taxlaw-2813	885	113	1990s.204	1990s.204	NUM
taxlaw-2813	885	114	while	while	SCONJ
taxlaw-2813	885	115	willing	willing	ADJ
taxlaw-2813	885	116	to	to	PART
taxlaw-2813	885	117	free	free	VERB
taxlaw-2813	885	118	financial	financial	ADJ
taxlaw-2813	885	119	markets	market	NOUN
taxlaw-2813	885	120	from	from	ADP
taxlaw-2813	885	121	a	a	DET
taxlaw-2813	885	122	degree	degree	NOUN
taxlaw-2813	885	123	of	of	ADP
taxlaw-2813	885	124	national	national	ADJ
taxlaw-2813	885	125	controls	control	NOUN
taxlaw-2813	885	126	in	in	ADP
taxlaw-2813	885	127	pursuit	pursuit	NOUN
taxlaw-2813	885	128	of	of	ADP
taxlaw-2813	885	129	the	the	DET
taxlaw-2813	885	130	wider	wide	ADJ
taxlaw-2813	885	131	single	single	ADJ
taxlaw-2813	885	132	market,205	market,205	NOUN
taxlaw-2813	885	133	the	the	DET
taxlaw-2813	885	134	eu	eu	PROPN
taxlaw-2813	885	135	’s	’s	PART
taxlaw-2813	885	136	goal	goal	NOUN
taxlaw-2813	885	137	was	be	AUX
taxlaw-2813	885	138	a	a	DET
taxlaw-2813	885	139	broader	broad	ADJ
taxlaw-2813	885	140	market	market	NOUN
taxlaw-2813	885	141	,	,	PUNCT
taxlaw-2813	885	142	not	not	PART
taxlaw-2813	885	143	a	a	DET
taxlaw-2813	885	144	less	less	ADV
taxlaw-2813	885	145	regulated	regulated	ADJ
taxlaw-2813	885	146	or	or	CCONJ
taxlaw-2813	885	147	less	less	ADV
taxlaw-2813	885	148	taxed	tax	VERB
taxlaw-2813	885	149	one	one	NUM
taxlaw-2813	885	150	.	.	PUNCT
taxlaw-2813	886	1	as	as	ADP
taxlaw-2813	886	2	a	a	DET
taxlaw-2813	886	3	result	result	NOUN
taxlaw-2813	886	4	,	,	PUNCT
taxlaw-2813	886	5	many	many	ADJ
taxlaw-2813	886	6	eu	eu	PROPN
taxlaw-2813	886	7	members	member	NOUN
taxlaw-2813	886	8	sought	seek	VERB
taxlaw-2813	886	9	to	to	PART
taxlaw-2813	886	10	create	create	VERB
taxlaw-2813	886	11	substitute	substitute	NOUN
taxlaw-2813	886	12	regulatory	regulatory	ADJ
taxlaw-2813	886	13	and	and	CCONJ
taxlaw-2813	886	14	tax	tax	NOUN
taxlaw-2813	886	15	measures	measure	NOUN
taxlaw-2813	886	16	at	at	ADP
taxlaw-2813	886	17	the	the	DET
taxlaw-2813	886	18	eu	eu	PROPN
taxlaw-2813	886	19	level	level	NOUN
taxlaw-2813	886	20	or	or	CCONJ
taxlaw-2813	886	21	coordinated	coordinate	VERB
taxlaw-2813	886	22	national	national	ADJ
taxlaw-2813	886	23	measures	measure	NOUN
taxlaw-2813	886	24	to	to	PART
taxlaw-2813	886	25	replace	replace	VERB
taxlaw-2813	886	26	those	those	PRON
taxlaw-2813	886	27	reduced	reduce	VERB
taxlaw-2813	886	28	at	at	ADP
taxlaw-2813	886	29	the	the	DET
taxlaw-2813	886	30	national	national	ADJ
taxlaw-2813	886	31	level.206	level.206	NOUN
taxlaw-2813	886	32	similarly	similarly	ADV
taxlaw-2813	886	33	,	,	PUNCT
taxlaw-2813	886	34	to	to	PART
taxlaw-2813	886	35	safeguard	safeguard	VERB
taxlaw-2813	886	36	domestic	domestic	ADJ
taxlaw-2813	886	37	tax	tax	NOUN
taxlaw-2813	886	38	collections	collection	NOUN
taxlaw-2813	886	39	,	,	PUNCT
taxlaw-2813	886	40	france	france	PROPN
taxlaw-2813	886	41	and	and	CCONJ
taxlaw-2813	886	42	italy	italy	PROPN
taxlaw-2813	886	43	insisted	insist	VERB
taxlaw-2813	886	44	that	that	SCONJ
taxlaw-2813	886	45	the	the	DET
taxlaw-2813	886	46	eu	eu	PROPN
taxlaw-2813	886	47	combine	combine	VERB
taxlaw-2813	886	48	liberalization	liberalization	NOUN
taxlaw-2813	886	49	with	with	ADP
taxlaw-2813	886	50	measures	measure	NOUN
taxlaw-2813	886	51	to	to	PART
taxlaw-2813	886	52	align	align	VERB
taxlaw-2813	886	53	fiscal	fiscal	ADJ
taxlaw-2813	886	54	regimes	regime	NOUN
taxlaw-2813	886	55	and	and	CCONJ
taxlaw-2813	886	56	increase	increase	VERB
taxlaw-2813	886	57	information	information	NOUN
taxlaw-2813	886	58	transmission	transmission	NOUN
taxlaw-2813	886	59	between	between	ADP
taxlaw-2813	886	60	the	the	DET
taxlaw-2813	886	61	eu	eu	PROPN
taxlaw-2813	886	62	members	member	NOUN
taxlaw-2813	886	63	’	'	PUNCT
taxlaw-2813	886	64	financial	financial	ADJ
taxlaw-2813	886	65	198	198	NUM
taxlaw-2813	886	66	webb	webb	NOUN
taxlaw-2813	886	67	,	,	PUNCT
taxlaw-2813	886	68	supra	supra	PROPN
taxlaw-2813	886	69	note	note	NOUN
taxlaw-2813	886	70	96	96	NUM
taxlaw-2813	886	71	,	,	PUNCT
taxlaw-2813	886	72	at	at	ADP
taxlaw-2813	886	73	795	795	NUM
taxlaw-2813	886	74	.	.	PUNCT
taxlaw-2813	887	1	199	199	NUM
taxlaw-2813	887	2	see	see	VERB
taxlaw-2813	887	3	generally	generally	ADV
taxlaw-2813	887	4	oecd	oecd	PROPN
taxlaw-2813	887	5	,	,	PUNCT
taxlaw-2813	887	6	taxing	tax	VERB
taxlaw-2813	887	7	profits	profit	NOUN
taxlaw-2813	887	8	in	in	ADP
taxlaw-2813	887	9	a	a	DET
taxlaw-2813	887	10	global	global	ADJ
taxlaw-2813	887	11	economy	economy	NOUN
taxlaw-2813	887	12	:	:	PUNCT
taxlaw-2813	887	13	domestic	domestic	ADJ
taxlaw-2813	887	14	and	and	CCONJ
taxlaw-2813	887	15	international	international	ADJ
taxlaw-2813	887	16	issues	issue	NOUN
taxlaw-2813	887	17	(	(	PUNCT
taxlaw-2813	887	18	1991	1991	NUM
taxlaw-2813	887	19	)	)	PUNCT
taxlaw-2813	887	20	(	(	PUNCT
taxlaw-2813	887	21	expressing	express	VERB
taxlaw-2813	887	22	the	the	DET
taxlaw-2813	887	23	oecd	oecd	PROPN
taxlaw-2813	887	24	's	's	PART
taxlaw-2813	887	25	view	view	NOUN
taxlaw-2813	887	26	that	that	SCONJ
taxlaw-2813	887	27	taxing	tax	VERB
taxlaw-2813	887	28	corporations	corporation	NOUN
taxlaw-2813	887	29	without	without	ADP
taxlaw-2813	887	30	distorting	distort	VERB
taxlaw-2813	887	31	investments	investment	NOUN
taxlaw-2813	887	32	was	be	AUX
taxlaw-2813	887	33	becoming	become	VERB
taxlaw-2813	887	34	increasingly	increasingly	ADV
taxlaw-2813	887	35	harder	hard	ADV
taxlaw-2813	887	36	)	)	PUNCT
taxlaw-2813	887	37	.	.	PUNCT
taxlaw-2813	888	1	200	200	NUM
taxlaw-2813	888	2	see	see	VERB
taxlaw-2813	888	3	vito	vito	PROPN
taxlaw-2813	888	4	tanzi	tanzi	PROPN
taxlaw-2813	888	5	,	,	PUNCT
taxlaw-2813	888	6	taxation	taxation	NOUN
taxlaw-2813	888	7	in	in	ADP
taxlaw-2813	888	8	an	an	DET
taxlaw-2813	888	9	integrated	integrated	ADJ
taxlaw-2813	888	10	world	world	NOUN
taxlaw-2813	888	11	119	119	NUM
taxlaw-2813	888	12	(	(	PUNCT
taxlaw-2813	888	13	1995	1995	NUM
taxlaw-2813	888	14	)	)	PUNCT
taxlaw-2813	888	15	(	(	PUNCT
taxlaw-2813	888	16	stressing	stress	VERB
taxlaw-2813	888	17	that	that	SCONJ
taxlaw-2813	888	18	greater	great	ADJ
taxlaw-2813	888	19	inefficiencies	inefficiency	NOUN
taxlaw-2813	888	20	will	will	AUX
taxlaw-2813	888	21	result	result	VERB
taxlaw-2813	888	22	from	from	ADP
taxlaw-2813	888	23	investments	investment	NOUN
taxlaw-2813	888	24	conducted	conduct	VERB
taxlaw-2813	888	25	as	as	ADP
taxlaw-2813	888	26	a	a	DET
taxlaw-2813	888	27	result	result	NOUN
taxlaw-2813	888	28	of	of	ADP
taxlaw-2813	888	29	taxation	taxation	NOUN
taxlaw-2813	888	30	,	,	PUNCT
taxlaw-2813	888	31	and	and	CCONJ
taxlaw-2813	888	32	predicting	predict	VERB
taxlaw-2813	888	33	that	that	SCONJ
taxlaw-2813	888	34	efforts	effort	NOUN
taxlaw-2813	888	35	towards	towards	ADP
taxlaw-2813	888	36	tax	tax	NOUN
taxlaw-2813	888	37	harmonization	harmonization	NOUN
taxlaw-2813	888	38	will	will	AUX
taxlaw-2813	888	39	not	not	PART
taxlaw-2813	888	40	be	be	AUX
taxlaw-2813	888	41	politically	politically	ADV
taxlaw-2813	888	42	successful	successful	ADJ
taxlaw-2813	888	43	)	)	PUNCT
taxlaw-2813	888	44	.	.	PUNCT
taxlaw-2813	889	1	201kenneth	201kenneth	PROPN
taxlaw-2813	889	2	g.	g.	PROPN
taxlaw-2813	889	3	stewart	stewart	PROPN
taxlaw-2813	889	4	&	&	CCONJ
taxlaw-2813	889	5	michael	michael	PROPN
taxlaw-2813	889	6	c.	c.	PROPN
taxlaw-2813	889	7	webb	webb	PROPN
taxlaw-2813	889	8	,	,	PUNCT
taxlaw-2813	889	9	capital	capital	NOUN
taxlaw-2813	889	10	taxation	taxation	NOUN
taxlaw-2813	889	11	,	,	PUNCT
taxlaw-2813	889	12	globalization	globalization	NOUN
taxlaw-2813	889	13	,	,	PUNCT
taxlaw-2813	889	14	and	and	CCONJ
taxlaw-2813	889	15	international	international	ADJ
taxlaw-2813	889	16	tax	tax	NOUN
taxlaw-2813	889	17	competition	competition	NOUN
taxlaw-2813	889	18	(	(	PUNCT
taxlaw-2813	889	19	univ	univ	PROPN
taxlaw-2813	889	20	.	.	PROPN
taxlaw-2813	889	21	of	of	ADP
taxlaw-2813	889	22	victoria	victoria	PROPN
taxlaw-2813	889	23	dep't	dep't	PROPN
taxlaw-2813	889	24	of	of	ADP
taxlaw-2813	889	25	econ	econ	PROPN
taxlaw-2813	889	26	.	.	PUNCT
taxlaw-2813	889	27	,	,	PUNCT
taxlaw-2813	889	28	working	work	VERB
taxlaw-2813	889	29	paper	paper	NOUN
taxlaw-2813	889	30	no	no	INTJ
taxlaw-2813	889	31	.	.	PUNCT
taxlaw-2813	890	1	ewp0301	ewp0301	PROPN
taxlaw-2813	890	2	,	,	PUNCT
taxlaw-2813	890	3	2003	2003	NUM
taxlaw-2813	890	4	)	)	PUNCT
taxlaw-2813	890	5	.	.	PUNCT
taxlaw-2813	891	1	figure	figure	NOUN
taxlaw-2813	891	2	2	2	NUM
taxlaw-2813	891	3	in	in	ADP
taxlaw-2813	891	4	the	the	DET
taxlaw-2813	891	5	appendix	appendix	NOUN
taxlaw-2813	891	6	illustrates	illustrate	VERB
taxlaw-2813	891	7	corporate	corporate	ADJ
taxlaw-2813	891	8	income	income	NOUN
taxlaw-2813	891	9	tax	tax	NOUN
taxlaw-2813	891	10	revenue	revenue	NOUN
taxlaw-2813	891	11	as	as	ADP
taxlaw-2813	891	12	a	a	DET
taxlaw-2813	891	13	share	share	NOUN
taxlaw-2813	891	14	of	of	ADP
taxlaw-2813	891	15	gpd	gpd	PROPN
taxlaw-2813	891	16	in	in	ADP
taxlaw-2813	891	17	the	the	DET
taxlaw-2813	891	18	oecd	oecd	PROPN
taxlaw-2813	891	19	and	and	CCONJ
taxlaw-2813	891	20	in	in	ADP
taxlaw-2813	891	21	europe	europe	PROPN
taxlaw-2813	891	22	respectively	respectively	ADV
taxlaw-2813	891	23	.	.	PUNCT
taxlaw-2813	892	1	rather	rather	ADV
taxlaw-2813	892	2	than	than	ADP
taxlaw-2813	892	3	comparing	compare	VERB
taxlaw-2813	892	4	countries	country	NOUN
taxlaw-2813	892	5	by	by	ADP
taxlaw-2813	892	6	their	their	PRON
taxlaw-2813	892	7	statutory	statutory	ADJ
taxlaw-2813	892	8	income	income	NOUN
taxlaw-2813	892	9	tax	tax	NOUN
taxlaw-2813	892	10	rates	rate	NOUN
taxlaw-2813	892	11	or	or	CCONJ
taxlaw-2813	892	12	marginal	marginal	ADJ
taxlaw-2813	892	13	effective	effective	ADJ
taxlaw-2813	892	14	tax	tax	NOUN
taxlaw-2813	892	15	rates	rate	NOUN
taxlaw-2813	892	16	,	,	PUNCT
taxlaw-2813	892	17	webb	webb	PROPN
taxlaw-2813	892	18	and	and	CCONJ
taxlaw-2813	892	19	stewart	stewart	PROPN
taxlaw-2813	892	20	focus	focus	NOUN
taxlaw-2813	892	21	on	on	ADP
taxlaw-2813	892	22	the	the	DET
taxlaw-2813	892	23	corporate	corporate	ADJ
taxlaw-2813	892	24	income	income	NOUN
taxlaw-2813	892	25	taxes	taxis	NOUN
taxlaw-2813	892	26	actually	actually	ADV
taxlaw-2813	892	27	paid	pay	VERB
taxlaw-2813	892	28	.	.	PUNCT
taxlaw-2813	893	1	i	i	PRON
taxlaw-2813	893	2	d.	d.	PROPN
taxlaw-2813	893	3	at	at	ADP
taxlaw-2813	893	4	6	6	NUM
taxlaw-2813	893	5	.	.	PUNCT
taxlaw-2813	894	1	202	202	NUM
taxlaw-2813	894	2	robert	robert	PROPN
taxlaw-2813	894	3	t.	t.	PROPN
taxlaw-2813	894	4	kudrle	kudrle	PROPN
taxlaw-2813	894	5	&	&	CCONJ
taxlaw-2813	894	6	lorraine	lorraine	PROPN
taxlaw-2813	894	7	eden	eden	PROPN
taxlaw-2813	894	8	,	,	PUNCT
taxlaw-2813	894	9	the	the	DET
taxlaw-2813	894	10	campaign	campaign	NOUN
taxlaw-2813	894	11	against	against	ADP
taxlaw-2813	894	12	tax	tax	NOUN
taxlaw-2813	894	13	havens	haven	NOUN
taxlaw-2813	894	14	:	:	PUNCT
taxlaw-2813	894	15	will	will	AUX
taxlaw-2813	894	16	it	it	PRON
taxlaw-2813	894	17	last	last	ADJ
taxlaw-2813	894	18	?	?	PUNCT
taxlaw-2813	895	1	will	will	AUX
taxlaw-2813	895	2	it	it	PRON
taxlaw-2813	895	3	work	work	VERB
taxlaw-2813	895	4	?	?	PUNCT
taxlaw-2813	895	5	,	,	PUNCT
taxlaw-2813	895	6	37	37	NUM
taxlaw-2813	895	7	stan	stan	PROPN
taxlaw-2813	895	8	.	.	PUNCT
taxlaw-2813	896	1	j.	j.	PROPN
taxlaw-2813	896	2	l.	l.	PROPN
taxlaw-2813	896	3	bus	bus	PROPN
taxlaw-2813	896	4	.	.	PUNCT
taxlaw-2813	896	5	&	&	CCONJ
taxlaw-2813	896	6	fin	fin	PROPN
taxlaw-2813	896	7	.	.	PUNCT
taxlaw-2813	897	1	37	37	NUM
taxlaw-2813	897	2	,	,	PUNCT
taxlaw-2813	897	3	50–51	50–51	NUM
taxlaw-2813	897	4	(	(	PUNCT
taxlaw-2813	897	5	2003	2003	NUM
taxlaw-2813	897	6	)	)	PUNCT
taxlaw-2813	897	7	.	.	PUNCT
taxlaw-2813	898	1	203	203	NUM
taxlaw-2813	899	1	i	i	PRON
taxlaw-2813	899	2	d.	d.	PROPN
taxlaw-2813	899	3	at	at	ADP
taxlaw-2813	899	4	51	51	NUM
taxlaw-2813	899	5	.	.	PUNCT
taxlaw-2813	899	6	204	204	NUM
taxlaw-2813	899	7	see	see	VERB
taxlaw-2813	899	8	,	,	PUNCT
taxlaw-2813	899	9	e.g.	e.g.	ADV
taxlaw-2813	899	10	,	,	PUNCT
taxlaw-2813	899	11	ray	ray	NOUN
taxlaw-2813	899	12	barrell	barrell	PROPN
taxlaw-2813	899	13	&	&	CCONJ
taxlaw-2813	899	14	nigel	nigel	PROPN
taxlaw-2813	899	15	pain	pain	PROPN
taxlaw-2813	899	16	,	,	PUNCT
taxlaw-2813	899	17	foreign	foreign	ADJ
taxlaw-2813	899	18	direct	direct	ADJ
taxlaw-2813	899	19	investment	investment	NOUN
taxlaw-2813	899	20	,	,	PUNCT
taxlaw-2813	899	21	technological	technological	ADJ
taxlaw-2813	899	22	change	change	NOUN
taxlaw-2813	899	23	,	,	PUNCT
taxlaw-2813	899	24	and	and	CCONJ
taxlaw-2813	899	25	economic	economic	ADJ
taxlaw-2813	899	26	growth	growth	NOUN
taxlaw-2813	899	27	within	within	ADP
taxlaw-2813	899	28	europe	europe	PROPN
taxlaw-2813	899	29	,	,	PUNCT
taxlaw-2813	899	30	107	107	NUM
taxlaw-2813	899	31	econ	econ	X
taxlaw-2813	899	32	.	.	PUNCT
taxlaw-2813	900	1	j.	j.	PROPN
taxlaw-2813	900	2	1770	1770	NUM
taxlaw-2813	900	3	,	,	PUNCT
taxlaw-2813	900	4	1771	1771	NUM
taxlaw-2813	900	5	(	(	PUNCT
taxlaw-2813	900	6	1997	1997	NUM
taxlaw-2813	900	7	)	)	PUNCT
taxlaw-2813	900	8	.	.	PUNCT
taxlaw-2813	901	1	the	the	DET
taxlaw-2813	901	2	european	european	PROPN
taxlaw-2813	901	3	commission	commission	PROPN
taxlaw-2813	901	4	had	have	AUX
taxlaw-2813	901	5	issued	issue	VERB
taxlaw-2813	901	6	a	a	DET
taxlaw-2813	901	7	communiqué	communiqué	NOUN
taxlaw-2813	901	8	in	in	ADP
taxlaw-2813	901	9	1974	1974	NUM
taxlaw-2813	901	10	addressing	address	VERB
taxlaw-2813	901	11	the	the	DET
taxlaw-2813	901	12	problem	problem	NOUN
taxlaw-2813	901	13	with	with	ADP
taxlaw-2813	901	14	tax	tax	NOUN
taxlaw-2813	901	15	avoidance	avoidance	NOUN
taxlaw-2813	901	16	and	and	CCONJ
taxlaw-2813	901	17	evasion	evasion	NOUN
taxlaw-2813	901	18	.	.	PUNCT
taxlaw-2813	902	1	it	it	PRON
taxlaw-2813	902	2	was	be	AUX
taxlaw-2813	902	3	followed	follow	VERB
taxlaw-2813	902	4	in	in	ADP
taxlaw-2813	902	5	1975	1975	NUM
taxlaw-2813	902	6	by	by	ADP
taxlaw-2813	902	7	a	a	DET
taxlaw-2813	902	8	council	council	NOUN
taxlaw-2813	902	9	resolution	resolution	NOUN
taxlaw-2813	902	10	recommending	recommend	VERB
taxlaw-2813	902	11	member	member	NOUN
taxlaw-2813	902	12	states	state	NOUN
taxlaw-2813	902	13	to	to	PART
taxlaw-2813	902	14	exchange	exchange	VERB
taxlaw-2813	902	15	information	information	NOUN
taxlaw-2813	902	16	in	in	ADP
taxlaw-2813	902	17	the	the	DET
taxlaw-2813	902	18	cases	case	NOUN
taxlaw-2813	902	19	where	where	SCONJ
taxlaw-2813	902	20	money	money	NOUN
taxlaw-2813	902	21	is	be	AUX
taxlaw-2813	902	22	channeled	channel	VERB
taxlaw-2813	902	23	through	through	ADP
taxlaw-2813	902	24	a	a	DET
taxlaw-2813	902	25	third	third	ADJ
taxlaw-2813	902	26	country	country	NOUN
taxlaw-2813	902	27	for	for	ADP
taxlaw-2813	902	28	tax	tax	NOUN
taxlaw-2813	902	29	purposes	purpose	NOUN
taxlaw-2813	902	30	.	.	PUNCT
taxlaw-2813	903	1	see	see	VERB
taxlaw-2813	903	2	craig	craig	PROPN
taxlaw-2813	903	3	m.	m.	PROPN
taxlaw-2813	903	4	boise	boise	PROPN
taxlaw-2813	903	5	,	,	PUNCT
taxlaw-2813	903	6	regulating	regulate	VERB
taxlaw-2813	903	7	tax	tax	NOUN
taxlaw-2813	903	8	competition	competition	NOUN
taxlaw-2813	903	9	in	in	ADP
taxlaw-2813	903	10	offshore	offshore	ADJ
taxlaw-2813	903	11	financial	financial	ADJ
taxlaw-2813	903	12	centers	center	NOUN
taxlaw-2813	903	13	in	in	ADP
taxlaw-2813	903	14	offshore	offshore	ADJ
taxlaw-2813	903	15	financial	financial	ADJ
taxlaw-2813	903	16	centers	center	NOUN
taxlaw-2813	903	17	and	and	CCONJ
taxlaw-2813	903	18	regulatory	regulatory	ADJ
taxlaw-2813	903	19	competition	competition	NOUN
taxlaw-2813	903	20	50	50	NUM
taxlaw-2813	903	21	,	,	PUNCT
taxlaw-2813	903	22	56	56	NUM
taxlaw-2813	903	23	(	(	PUNCT
taxlaw-2813	903	24	andrew	andrew	PROPN
taxlaw-2813	903	25	p.	p.	PROPN
taxlaw-2813	903	26	morriss	morriss	PROPN
taxlaw-2813	904	1	ed	ed	PROPN
taxlaw-2813	904	2	.	.	PROPN
taxlaw-2813	904	3	,	,	PUNCT
taxlaw-2813	904	4	2010	2010	NUM
taxlaw-2813	904	5	)	)	PUNCT
taxlaw-2813	904	6	.	.	PUNCT
taxlaw-2813	905	1	a	a	DET
taxlaw-2813	905	2	european	european	PROPN
taxlaw-2813	905	3	commission	commission	PROPN
taxlaw-2813	905	4	may	may	AUX
taxlaw-2813	905	5	1986	1986	NUM
taxlaw-2813	905	6	proposal	proposal	NOUN
taxlaw-2813	905	7	for	for	ADP
taxlaw-2813	905	8	a	a	DET
taxlaw-2813	905	9	european	european	ADJ
taxlaw-2813	905	10	financial	financial	ADJ
taxlaw-2813	905	11	area	area	NOUN
taxlaw-2813	905	12	sought	seek	VERB
taxlaw-2813	905	13	a	a	DET
taxlaw-2813	905	14	gradual	gradual	ADJ
taxlaw-2813	905	15	end	end	NOUN
taxlaw-2813	905	16	to	to	ADP
taxlaw-2813	905	17	capital	capital	NOUN
taxlaw-2813	905	18	controls	control	NOUN
taxlaw-2813	905	19	as	as	ADP
taxlaw-2813	905	20	a	a	DET
taxlaw-2813	905	21	step	step	NOUN
taxlaw-2813	905	22	toward	toward	ADP
taxlaw-2813	905	23	establishing	establish	VERB
taxlaw-2813	905	24	the	the	DET
taxlaw-2813	905	25	internal	internal	ADJ
taxlaw-2813	905	26	market	market	NOUN
taxlaw-2813	905	27	.	.	PUNCT
taxlaw-2813	906	1	story	story	PROPN
taxlaw-2813	906	2	&	&	CCONJ
taxlaw-2813	906	3	walter	walter	PROPN
taxlaw-2813	906	4	,	,	PUNCT
taxlaw-2813	906	5	supra	supra	PROPN
taxlaw-2813	906	6	note	note	PROPN
taxlaw-2813	906	7	188	188	NUM
taxlaw-2813	906	8	,	,	PUNCT
taxlaw-2813	906	9	at	at	ADP
taxlaw-2813	906	10	254	254	NUM
taxlaw-2813	906	11	.	.	PUNCT
taxlaw-2813	906	12	205	205	NUM
taxlaw-2813	907	1	the	the	DET
taxlaw-2813	907	2	eu	eu	PROPN
taxlaw-2813	907	3	directive	directive	NOUN
taxlaw-2813	907	4	of	of	ADP
taxlaw-2813	907	5	1988	1988	NUM
taxlaw-2813	907	6	confirmed	confirm	VERB
taxlaw-2813	907	7	the	the	DET
taxlaw-2813	907	8	principles	principle	NOUN
taxlaw-2813	907	9	of	of	ADP
taxlaw-2813	907	10	“	"	PUNCT
taxlaw-2813	907	11	complete	complete	ADJ
taxlaw-2813	907	12	,	,	PUNCT
taxlaw-2813	907	13	unconditional	unconditional	ADJ
taxlaw-2813	907	14	and	and	CCONJ
taxlaw-2813	907	15	free	free	ADJ
taxlaw-2813	907	16	movement	movement	NOUN
taxlaw-2813	907	17	of	of	ADP
taxlaw-2813	907	18	capital	capital	NOUN
taxlaw-2813	907	19	”	"	PUNCT
taxlaw-2813	907	20	and	and	CCONJ
taxlaw-2813	907	21	non	non	NOUN
taxlaw-2813	907	22	-	-	NOUN
taxlaw-2813	907	23	discrimination	discrimination	NOUN
taxlaw-2813	907	24	by	by	ADP
taxlaw-2813	907	25	nationality	nationality	NOUN
taxlaw-2813	907	26	.	.	PUNCT
taxlaw-2813	908	1	story	story	PROPN
taxlaw-2813	908	2	&	&	CCONJ
taxlaw-2813	908	3	walter	walter	PROPN
taxlaw-2813	908	4	,	,	PUNCT
taxlaw-2813	908	5	supra	supra	PROPN
taxlaw-2813	908	6	note	note	PROPN
taxlaw-2813	908	7	188	188	NUM
taxlaw-2813	908	8	,	,	PUNCT
taxlaw-2813	908	9	at	at	ADP
taxlaw-2813	908	10	256	256	NUM
taxlaw-2813	908	11	.	.	NUM
taxlaw-2813	908	12	206	206	NUM
taxlaw-2813	909	1	i	i	PRON
taxlaw-2813	909	2	d.	d.	NOUN
taxlaw-2813	909	3	at	at	ADP
taxlaw-2813	909	4	254–255	254–255	NUM
taxlaw-2813	909	5	.	.	PUNCT
taxlaw-2813	910	1	for	for	ADP
taxlaw-2813	910	2	example	example	NOUN
taxlaw-2813	910	3	,	,	PUNCT
taxlaw-2813	910	4	the	the	DET
taxlaw-2813	910	5	mutual	mutual	ADJ
taxlaw-2813	910	6	funds	fund	NOUN
taxlaw-2813	910	7	directive	directive	NOUN
taxlaw-2813	910	8	of	of	ADP
taxlaw-2813	910	9	1985	1985	NUM
taxlaw-2813	910	10	promoted	promote	VERB
taxlaw-2813	910	11	the	the	DET
taxlaw-2813	910	12	liberalization	liberalization	NOUN
taxlaw-2813	910	13	of	of	ADP
taxlaw-2813	910	14	capital	capital	NOUN
taxlaw-2813	910	15	movements	movement	NOUN
taxlaw-2813	910	16	in	in	ADP
taxlaw-2813	910	17	the	the	DET
taxlaw-2813	910	18	eu	eu	PROPN
taxlaw-2813	910	19	.	.	PROPN
taxlaw-2813	910	20	luxembourg	luxembourg	PROPN
taxlaw-2813	910	21	now	now	ADV
taxlaw-2813	910	22	became	become	VERB
taxlaw-2813	910	23	attractive	attractive	ADJ
taxlaw-2813	910	24	for	for	ADP
taxlaw-2813	910	25	fund	fund	NOUN
taxlaw-2813	910	26	management	management	NOUN
taxlaw-2813	910	27	.	.	PUNCT
taxlaw-2813	911	1	france	france	PROPN
taxlaw-2813	911	2	and	and	CCONJ
taxlaw-2813	911	3	the	the	DET
taxlaw-2813	911	4	commission	commission	NOUN
taxlaw-2813	911	5	reacted	react	VERB
taxlaw-2813	911	6	by	by	ADP
taxlaw-2813	911	7	promoting	promote	VERB
taxlaw-2813	911	8	a	a	DET
taxlaw-2813	911	9	fifteen	fifteen	NUM
taxlaw-2813	911	10	percent	percent	NOUN
taxlaw-2813	911	11	withholding	withholding	NOUN
taxlaw-2813	911	12	tax	tax	NOUN
taxlaw-2813	911	13	across	across	ADP
taxlaw-2813	911	14	the	the	DET
taxlaw-2813	911	15	eu	eu	PROPN
taxlaw-2813	911	16	,	,	PUNCT
taxlaw-2813	911	17	while	while	SCONJ
taxlaw-2813	911	18	germany	germany	PROPN
taxlaw-2813	911	19	imposed	impose	VERB
taxlaw-2813	911	20	its	its	PRON
taxlaw-2813	911	21	own	own	ADJ
taxlaw-2813	911	22	such	such	ADJ
taxlaw-2813	911	23	tax	tax	NOUN
taxlaw-2813	911	24	of	of	ADP
taxlaw-2813	911	25	ten	ten	NUM
taxlaw-2813	911	26	percent	percent	NOUN
taxlaw-2813	911	27	.	.	PUNCT
taxlaw-2813	912	1	this	this	PRON
taxlaw-2813	912	2	resulted	result	VERB
taxlaw-2813	912	3	in	in	ADP
taxlaw-2813	912	4	deutsche	deutsche	NOUN
taxlaw-2813	912	5	marks	mark	NOUN
taxlaw-2813	912	6	flooding	flood	VERB
taxlaw-2813	912	7	into	into	ADP
taxlaw-2813	912	8	luxemburg	luxemburg	PROPN
taxlaw-2813	912	9	until	until	SCONJ
taxlaw-2813	912	10	the	the	DET
taxlaw-2813	912	11	policy	policy	NOUN
taxlaw-2813	912	12	was	be	AUX
taxlaw-2813	912	13	repealed	repeal	VERB
taxlaw-2813	912	14	in	in	ADP
taxlaw-2813	912	15	1989	1989	NUM
taxlaw-2813	912	16	.	.	PUNCT
taxlaw-2813	913	1	i	i	PRON
taxlaw-2813	913	2	d.	d.	PROPN
taxlaw-2813	913	3	at	at	ADP
taxlaw-2813	913	4	258	258	NUM
taxlaw-2813	913	5	.	.	PUNCT
taxlaw-2813	914	1	38	38	NUM
taxlaw-2813	914	2	columbia	columbia	PROPN
taxlaw-2813	914	3	journal	journal	NOUN
taxlaw-2813	914	4	of	of	ADP
taxlaw-2813	914	5	tax	tax	NOUN
taxlaw-2813	914	6	law	law	NOUN
taxlaw-2813	914	7	[	[	X
taxlaw-2813	914	8	vol.4:1	vol.4:1	VERB
taxlaw-2813	914	9	institutions	institution	NOUN
taxlaw-2813	914	10	and	and	CCONJ
taxlaw-2813	914	11	tax	tax	NOUN
taxlaw-2813	914	12	authorities.207	authorities.207	NOUN
taxlaw-2813	914	13	in	in	ADP
taxlaw-2813	914	14	particular	particular	ADJ
taxlaw-2813	914	15	,	,	PUNCT
taxlaw-2813	914	16	despite	despite	SCONJ
taxlaw-2813	914	17	resistance	resistance	NOUN
taxlaw-2813	914	18	from	from	ADP
taxlaw-2813	914	19	some	some	DET
taxlaw-2813	914	20	members	member	NOUN
taxlaw-2813	914	21	and	and	CCONJ
taxlaw-2813	914	22	only	only	ADV
taxlaw-2813	914	23	weak	weak	ADJ
taxlaw-2813	914	24	backing	backing	NOUN
taxlaw-2813	914	25	from	from	ADP
taxlaw-2813	914	26	others	other	NOUN
taxlaw-2813	914	27	,	,	PUNCT
taxlaw-2813	914	28	france	france	PROPN
taxlaw-2813	914	29	persuaded	persuade	VERB
taxlaw-2813	914	30	the	the	DET
taxlaw-2813	914	31	european	european	PROPN
taxlaw-2813	914	32	commission	commission	PROPN
taxlaw-2813	914	33	to	to	PART
taxlaw-2813	914	34	propose	propose	VERB
taxlaw-2813	914	35	in	in	ADP
taxlaw-2813	914	36	1989	1989	NUM
taxlaw-2813	914	37	that	that	SCONJ
taxlaw-2813	914	38	withholding	withholding	NOUN
taxlaw-2813	914	39	and	and	CCONJ
taxlaw-2813	914	40	corporate	corporate	ADJ
taxlaw-2813	914	41	taxes	taxis	NOUN
taxlaw-2813	914	42	be	be	AUX
taxlaw-2813	914	43	aligned.208	aligned.208	VERB
taxlaw-2813	914	44	by	by	ADP
taxlaw-2813	914	45	the	the	DET
taxlaw-2813	914	46	mid-1980s	mid-1980	NOUN
taxlaw-2813	914	47	,	,	PUNCT
taxlaw-2813	914	48	it	it	PRON
taxlaw-2813	914	49	was	be	AUX
taxlaw-2813	914	50	thus	thus	ADV
taxlaw-2813	914	51	apparent	apparent	ADJ
taxlaw-2813	914	52	that	that	SCONJ
taxlaw-2813	914	53	there	there	PRON
taxlaw-2813	914	54	had	have	AUX
taxlaw-2813	914	55	been	be	AUX
taxlaw-2813	914	56	a	a	DET
taxlaw-2813	914	57	significant	significant	ADJ
taxlaw-2813	914	58	shift	shift	NOUN
taxlaw-2813	914	59	in	in	ADP
taxlaw-2813	914	60	the	the	DET
taxlaw-2813	914	61	domestic	domestic	ADJ
taxlaw-2813	914	62	views	view	NOUN
taxlaw-2813	914	63	within	within	ADP
taxlaw-2813	914	64	a	a	DET
taxlaw-2813	914	65	number	number	NOUN
taxlaw-2813	914	66	of	of	ADP
taxlaw-2813	914	67	developed	develop	VERB
taxlaw-2813	914	68	economies	economy	NOUN
taxlaw-2813	914	69	on	on	ADP
taxlaw-2813	914	70	the	the	DET
taxlaw-2813	914	71	utility	utility	NOUN
taxlaw-2813	914	72	of	of	ADP
taxlaw-2813	914	73	offshore	offshore	ADJ
taxlaw-2813	914	74	financial	financial	ADJ
taxlaw-2813	914	75	centers	center	NOUN
taxlaw-2813	914	76	.	.	PUNCT
taxlaw-2813	915	1	in	in	ADP
taxlaw-2813	915	2	both	both	CCONJ
taxlaw-2813	915	3	europe	europe	PROPN
taxlaw-2813	915	4	and	and	CCONJ
taxlaw-2813	915	5	the	the	DET
taxlaw-2813	915	6	united	united	PROPN
taxlaw-2813	915	7	states	states	PROPN
taxlaw-2813	915	8	,	,	PUNCT
taxlaw-2813	915	9	liberalization	liberalization	NOUN
taxlaw-2813	915	10	of	of	ADP
taxlaw-2813	915	11	finance	finance	NOUN
taxlaw-2813	915	12	had	have	AUX
taxlaw-2813	915	13	exposed	expose	VERB
taxlaw-2813	915	14	governments	government	NOUN
taxlaw-2813	915	15	to	to	ADP
taxlaw-2813	915	16	competition	competition	NOUN
taxlaw-2813	915	17	that	that	SCONJ
taxlaw-2813	915	18	they	they	PRON
taxlaw-2813	915	19	did	do	AUX
taxlaw-2813	915	20	not	not	PART
taxlaw-2813	915	21	like	like	VERB
taxlaw-2813	915	22	from	from	ADP
taxlaw-2813	915	23	offshore	offshore	ADJ
taxlaw-2813	915	24	jurisdictions	jurisdiction	NOUN
taxlaw-2813	915	25	and	and	CCONJ
taxlaw-2813	915	26	from	from	ADP
taxlaw-2813	915	27	each	each	DET
taxlaw-2813	915	28	other	other	ADJ
taxlaw-2813	915	29	.	.	PUNCT
taxlaw-2813	916	1	increasingly	increasingly	ADV
taxlaw-2813	916	2	,	,	PUNCT
taxlaw-2813	916	3	tax	tax	NOUN
taxlaw-2813	916	4	authorities	authority	NOUN
taxlaw-2813	916	5	saw	see	VERB
taxlaw-2813	916	6	the	the	DET
taxlaw-2813	916	7	offshore	offshore	ADJ
taxlaw-2813	916	8	jurisdictions	jurisdiction	NOUN
taxlaw-2813	916	9	as	as	ADP
taxlaw-2813	916	10	facilitating	facilitate	VERB
taxlaw-2813	916	11	both	both	PRON
taxlaw-2813	916	12	tax	tax	NOUN
taxlaw-2813	916	13	avoidance	avoidance	NOUN
taxlaw-2813	916	14	and	and	CCONJ
taxlaw-2813	916	15	tax	tax	NOUN
taxlaw-2813	916	16	evasion	evasion	NOUN
taxlaw-2813	916	17	despite	despite	SCONJ
taxlaw-2813	916	18	the	the	DET
taxlaw-2813	916	19	general	general	ADJ
taxlaw-2813	916	20	lack	lack	NOUN
taxlaw-2813	916	21	of	of	ADP
taxlaw-2813	916	22	information	information	NOUN
taxlaw-2813	916	23	about	about	ADP
taxlaw-2813	916	24	the	the	DET
taxlaw-2813	916	25	transactions	transaction	NOUN
taxlaw-2813	916	26	using	use	VERB
taxlaw-2813	916	27	offshore	offshore	ADJ
taxlaw-2813	916	28	jurisdictions.209	jurisdictions.209	NOUN
taxlaw-2813	916	29	law	law	NOUN
taxlaw-2813	916	30	enforcement	enforcement	NOUN
taxlaw-2813	916	31	authorities	authority	NOUN
taxlaw-2813	916	32	worried	worry	VERB
taxlaw-2813	916	33	that	that	SCONJ
taxlaw-2813	916	34	the	the	DET
taxlaw-2813	916	35	impenetrability	impenetrability	NOUN
taxlaw-2813	916	36	of	of	ADP
taxlaw-2813	916	37	offshore	offshore	ADJ
taxlaw-2813	916	38	entities	entity	NOUN
taxlaw-2813	916	39	would	would	AUX
taxlaw-2813	916	40	conceal	conceal	VERB
taxlaw-2813	916	41	criminal	criminal	ADJ
taxlaw-2813	916	42	activities.210	activities.210	NOUN
taxlaw-2813	916	43	as	as	SCONJ
taxlaw-2813	916	44	both	both	PRON
taxlaw-2813	916	45	european	european	ADJ
taxlaw-2813	916	46	governments	government	NOUN
taxlaw-2813	916	47	and	and	CCONJ
taxlaw-2813	916	48	the	the	DET
taxlaw-2813	916	49	united	united	PROPN
taxlaw-2813	916	50	states	states	PROPN
taxlaw-2813	916	51	were	be	AUX
taxlaw-2813	916	52	committed	commit	VERB
taxlaw-2813	916	53	to	to	ADP
taxlaw-2813	916	54	further	further	ADJ
taxlaw-2813	916	55	financial	financial	ADJ
taxlaw-2813	916	56	liberalization	liberalization	NOUN
taxlaw-2813	916	57	internationally	internationally	ADV
taxlaw-2813	916	58	,	,	PUNCT
taxlaw-2813	916	59	both	both	PRON
taxlaw-2813	916	60	were	be	AUX
taxlaw-2813	916	61	beginning	begin	VERB
taxlaw-2813	916	62	to	to	PART
taxlaw-2813	916	63	search	search	VERB
taxlaw-2813	916	64	for	for	ADP
taxlaw-2813	916	65	ways	way	NOUN
taxlaw-2813	916	66	to	to	PART
taxlaw-2813	916	67	insulate	insulate	VERB
taxlaw-2813	916	68	themselves	themselves	PRON
taxlaw-2813	916	69	from	from	ADP
taxlaw-2813	916	70	this	this	DET
taxlaw-2813	916	71	competition	competition	NOUN
taxlaw-2813	916	72	.	.	PUNCT
taxlaw-2813	917	1	in	in	ADP
taxlaw-2813	917	2	particular	particular	ADJ
taxlaw-2813	917	3	,	,	PUNCT
taxlaw-2813	917	4	the	the	DET
taxlaw-2813	917	5	gordon	gordon	PROPN
taxlaw-2813	917	6	report	report	NOUN
taxlaw-2813	917	7	helped	help	VERB
taxlaw-2813	917	8	push	push	VERB
taxlaw-2813	917	9	the	the	DET
taxlaw-2813	917	10	oecd	oecd	PROPN
taxlaw-2813	917	11	to	to	PART
taxlaw-2813	917	12	work	work	VERB
taxlaw-2813	917	13	on	on	ADP
taxlaw-2813	917	14	the	the	DET
taxlaw-2813	917	15	matter	matter	NOUN
taxlaw-2813	917	16	by	by	ADP
taxlaw-2813	917	17	making	make	VERB
taxlaw-2813	917	18	clear	clear	ADJ
taxlaw-2813	917	19	the	the	DET
taxlaw-2813	917	20	inability	inability	NOUN
taxlaw-2813	917	21	of	of	ADP
taxlaw-2813	917	22	a	a	DET
taxlaw-2813	917	23	single	single	ADJ
taxlaw-2813	917	24	jurisdiction	jurisdiction	NOUN
taxlaw-2813	917	25	to	to	PART
taxlaw-2813	917	26	address	address	VERB
taxlaw-2813	917	27	the	the	DET
taxlaw-2813	917	28	problem	problem	NOUN
taxlaw-2813	917	29	effectively.211	effectively.211	PROPN
taxlaw-2813	917	30	in	in	ADP
taxlaw-2813	917	31	response	response	NOUN
taxlaw-2813	917	32	,	,	PUNCT
taxlaw-2813	917	33	the	the	DET
taxlaw-2813	917	34	oecd	oecd	PROPN
taxlaw-2813	917	35	produced	produce	VERB
taxlaw-2813	917	36	two	two	NUM
taxlaw-2813	917	37	1987	1987	NUM
taxlaw-2813	917	38	reports	report	NOUN
taxlaw-2813	917	39	on	on	ADP
taxlaw-2813	917	40	the	the	DET
taxlaw-2813	917	41	issues	issue	NOUN
taxlaw-2813	917	42	,	,	PUNCT
taxlaw-2813	917	43	tax	tax	NOUN
taxlaw-2813	917	44	havens	haven	NOUN
taxlaw-2813	917	45	:	:	PUNCT
taxlaw-2813	917	46	measures	measure	NOUN
taxlaw-2813	917	47	to	to	PART
taxlaw-2813	917	48	prevent	prevent	VERB
taxlaw-2813	917	49	abuse	abuse	NOUN
taxlaw-2813	917	50	by	by	ADP
taxlaw-2813	917	51	taxpayers	taxpayer	NOUN
taxlaw-2813	917	52	and	and	CCONJ
taxlaw-2813	917	53	taxation	taxation	NOUN
taxlaw-2813	917	54	and	and	CCONJ
taxlaw-2813	917	55	the	the	DET
taxlaw-2813	917	56	abuse	abuse	NOUN
taxlaw-2813	917	57	of	of	ADP
taxlaw-2813	917	58	bank	bank	NOUN
taxlaw-2813	917	59	secrecy.212	secrecy.212	PROPN
taxlaw-2813	917	60	in	in	ADP
taxlaw-2813	917	61	the	the	DET
taxlaw-2813	917	62	former	former	ADJ
taxlaw-2813	917	63	,	,	PUNCT
taxlaw-2813	917	64	the	the	DET
taxlaw-2813	917	65	oecd	oecd	PROPN
taxlaw-2813	917	66	spelled	spell	VERB
taxlaw-2813	917	67	out	out	ADP
taxlaw-2813	917	68	a	a	DET
taxlaw-2813	917	69	contorted	contorted	ADJ
taxlaw-2813	917	70	definition	definition	NOUN
taxlaw-2813	917	71	of	of	ADP
taxlaw-2813	917	72	tax	tax	NOUN
taxlaw-2813	917	73	havens	haven	NOUN
taxlaw-2813	917	74	that	that	PRON
taxlaw-2813	917	75	excluded	exclude	VERB
taxlaw-2813	917	76	its	its	PRON
taxlaw-2813	917	77	own	own	ADJ
taxlaw-2813	917	78	members	member	NOUN
taxlaw-2813	917	79	,	,	PUNCT
taxlaw-2813	917	80	even	even	ADV
taxlaw-2813	917	81	while	while	SCONJ
taxlaw-2813	917	82	acknowledging	acknowledge	VERB
taxlaw-2813	917	83	the	the	DET
taxlaw-2813	917	84	reality	reality	NOUN
taxlaw-2813	917	85	that	that	SCONJ
taxlaw-2813	917	86	“	"	PUNCT
taxlaw-2813	917	87	any	any	DET
taxlaw-2813	917	88	country	country	NOUN
taxlaw-2813	917	89	might	might	AUX
taxlaw-2813	917	90	be	be	AUX
taxlaw-2813	917	91	a	a	DET
taxlaw-2813	917	92	tax	tax	NOUN
taxlaw-2813	917	93	haven	haven	NOUN
taxlaw-2813	917	94	to	to	ADP
taxlaw-2813	917	95	a	a	DET
taxlaw-2813	917	96	certain	certain	ADJ
taxlaw-2813	917	97	extent	extent	NOUN
taxlaw-2813	917	98	.	.	PUNCT
taxlaw-2813	918	1	”213	”213	NOUN
taxlaw-2813	918	2	in	in	ADP
taxlaw-2813	918	3	addition	addition	NOUN
taxlaw-2813	918	4	to	to	ADP
taxlaw-2813	918	5	discussing	discuss	VERB
taxlaw-2813	918	6	possible	possible	ADJ
taxlaw-2813	918	7	remedies	remedy	NOUN
taxlaw-2813	918	8	that	that	PRON
taxlaw-2813	918	9	may	may	AUX
taxlaw-2813	918	10	be	be	AUX
taxlaw-2813	918	11	adopted	adopt	VERB
taxlaw-2813	918	12	by	by	ADP
taxlaw-2813	918	13	state	state	NOUN
taxlaw-2813	918	14	authorities	authority	NOUN
taxlaw-2813	918	15	against	against	ADP
taxlaw-2813	918	16	tax	tax	NOUN
taxlaw-2813	918	17	evasion	evasion	NOUN
taxlaw-2813	918	18	and	and	CCONJ
taxlaw-2813	918	19	avoidance	avoidance	NOUN
taxlaw-2813	918	20	,	,	PUNCT
taxlaw-2813	918	21	measures	measure	NOUN
taxlaw-2813	918	22	to	to	PART
taxlaw-2813	918	23	prevent	prevent	VERB
taxlaw-2813	918	24	abuse	abuse	NOUN
taxlaw-2813	918	25	by	by	ADP
taxlaw-2813	918	26	taxpayers	taxpayer	NOUN
taxlaw-2813	918	27	also	also	ADV
taxlaw-2813	918	28	argued	argue	VERB
taxlaw-2813	918	29	that	that	SCONJ
taxlaw-2813	918	30	model	model	NOUN
taxlaw-2813	918	31	convention	convention	NOUN
taxlaw-2813	918	32	article	article	NOUN
taxlaw-2813	918	33	26	26	NUM
taxlaw-2813	918	34	was	be	AUX
taxlaw-2813	918	35	insufficient	insufficient	ADJ
taxlaw-2813	918	36	to	to	PART
taxlaw-2813	918	37	force	force	VERB
taxlaw-2813	918	38	jurisdictions	jurisdiction	NOUN
taxlaw-2813	918	39	to	to	PART
taxlaw-2813	918	40	share	share	VERB
taxlaw-2813	918	41	the	the	DET
taxlaw-2813	918	42	information	information	NOUN
taxlaw-2813	918	43	necessary	necessary	ADJ
taxlaw-2813	918	44	to	to	PART
taxlaw-2813	918	45	prevent	prevent	VERB
taxlaw-2813	918	46	tax	tax	NOUN
taxlaw-2813	918	47	evasion	evasion	NOUN
taxlaw-2813	918	48	.	.	PUNCT
taxlaw-2813	919	1	noting	note	VERB
taxlaw-2813	919	2	that	that	SCONJ
taxlaw-2813	919	3	there	there	PRON
taxlaw-2813	919	4	were	be	VERB
taxlaw-2813	919	5	few	few	ADJ
taxlaw-2813	919	6	multilateral	multilateral	ADJ
taxlaw-2813	919	7	agreements	agreement	NOUN
taxlaw-2813	919	8	,	,	PUNCT
taxlaw-2813	919	9	measures	measure	NOUN
taxlaw-2813	919	10	to	to	PART
taxlaw-2813	919	11	prevent	prevent	VERB
taxlaw-2813	919	12	abuse	abuse	NOUN
taxlaw-2813	919	13	suggested	suggest	VERB
taxlaw-2813	919	14	that	that	SCONJ
taxlaw-2813	919	15	“	"	PUNCT
taxlaw-2813	919	16	[	[	X
taxlaw-2813	919	17	p]ooling	p]oole	VERB
taxlaw-2813	919	18	and	and	CCONJ
taxlaw-2813	919	19	sharing	sharing	NOUN
taxlaw-2813	919	20	of	of	ADP
taxlaw-2813	919	21	relevant	relevant	ADJ
taxlaw-2813	919	22	information	information	NOUN
taxlaw-2813	919	23	at	at	ADP
taxlaw-2813	919	24	an	an	DET
taxlaw-2813	919	25	international	international	ADJ
taxlaw-2813	919	26	level	level	NOUN
taxlaw-2813	919	27	.	.	PUNCT
taxlaw-2813	919	28	.	.	PUNCT
taxlaw-2813	920	1	.	.	PUNCT
taxlaw-2813	921	1	could	could	AUX
taxlaw-2813	921	2	constitute	constitute	VERB
taxlaw-2813	921	3	a	a	DET
taxlaw-2813	921	4	new	new	ADJ
taxlaw-2813	921	5	form	form	NOUN
taxlaw-2813	921	6	of	of	ADP
taxlaw-2813	921	7	co	co	NOUN
taxlaw-2813	921	8	-	-	NOUN
taxlaw-2813	921	9	operation	operation	NOUN
taxlaw-2813	921	10	.	.	PUNCT
taxlaw-2813	921	11	.	.	PUNCT
taxlaw-2813	922	1	.”214	.”214	PUNCT
taxlaw-2813	923	1	these	these	DET
taxlaw-2813	923	2	initial	initial	ADJ
taxlaw-2813	923	3	steps	step	NOUN
taxlaw-2813	923	4	staked	stake	VERB
taxlaw-2813	923	5	out	out	ADP
taxlaw-2813	923	6	a	a	DET
taxlaw-2813	923	7	position	position	NOUN
taxlaw-2813	923	8	for	for	ADP
taxlaw-2813	923	9	the	the	DET
taxlaw-2813	923	10	oecd	oecd	PROPN
taxlaw-2813	923	11	that	that	PRON
taxlaw-2813	923	12	aligned	align	VERB
taxlaw-2813	923	13	with	with	ADP
taxlaw-2813	923	14	its	its	PRON
taxlaw-2813	923	15	member	member	NOUN
taxlaw-2813	923	16	states	state	NOUN
taxlaw-2813	923	17	’	'	PUNCT
taxlaw-2813	923	18	interests	interest	NOUN
taxlaw-2813	923	19	.	.	PUNCT
taxlaw-2813	924	1	it	it	PRON
taxlaw-2813	924	2	207	207	NUM
taxlaw-2813	924	3	see	see	VERB
taxlaw-2813	924	4	i	i	PRON
taxlaw-2813	924	5	d.	d.	PROPN
taxlaw-2813	924	6	at	at	ADP
taxlaw-2813	924	7	255	255	NUM
taxlaw-2813	924	8	.	.	PUNCT
taxlaw-2813	925	1	also	also	ADV
taxlaw-2813	925	2	in	in	ADP
taxlaw-2813	925	3	1989	1989	NUM
taxlaw-2813	925	4	,	,	PUNCT
taxlaw-2813	925	5	the	the	DET
taxlaw-2813	925	6	issue	issue	NOUN
taxlaw-2813	925	7	of	of	ADP
taxlaw-2813	925	8	tax	tax	NOUN
taxlaw-2813	925	9	neutrality	neutrality	NOUN
taxlaw-2813	925	10	was	be	AUX
taxlaw-2813	925	11	brought	bring	VERB
taxlaw-2813	925	12	up	up	ADP
taxlaw-2813	925	13	again	again	ADV
taxlaw-2813	925	14	as	as	SCONJ
taxlaw-2813	925	15	the	the	DET
taxlaw-2813	925	16	thencommissioner	thencommissioner	NOUN
taxlaw-2813	925	17	christiane	christiane	PROPN
taxlaw-2813	925	18	scrivener	scrivener	NOUN
taxlaw-2813	925	19	proposed	propose	VERB
taxlaw-2813	925	20	policies	policy	NOUN
taxlaw-2813	925	21	aimed	aim	VERB
taxlaw-2813	925	22	to	to	PART
taxlaw-2813	925	23	achieve	achieve	VERB
taxlaw-2813	925	24	neutrality	neutrality	NOUN
taxlaw-2813	925	25	in	in	ADP
taxlaw-2813	925	26	direct	direct	ADJ
taxlaw-2813	925	27	taxation	taxation	NOUN
taxlaw-2813	925	28	as	as	ADP
taxlaw-2813	925	29	a	a	DET
taxlaw-2813	925	30	“	"	PUNCT
taxlaw-2813	925	31	natural	natural	ADJ
taxlaw-2813	925	32	”	"	PUNCT
taxlaw-2813	925	33	part	part	NOUN
taxlaw-2813	925	34	of	of	ADP
taxlaw-2813	925	35	the	the	DET
taxlaw-2813	925	36	single	single	ADJ
taxlaw-2813	925	37	market	market	NOUN
taxlaw-2813	925	38	.	.	PUNCT
taxlaw-2813	926	1	see	see	VERB
taxlaw-2813	926	2	claudio	claudio	PROPN
taxlaw-2813	926	3	m.	m.	NOUN
taxlaw-2813	926	4	radaelli	radaelli	PROPN
taxlaw-2813	926	5	,	,	PUNCT
taxlaw-2813	926	6	harmful	harmful	ADJ
taxlaw-2813	926	7	tax	tax	NOUN
taxlaw-2813	926	8	competition	competition	NOUN
taxlaw-2813	926	9	in	in	ADP
taxlaw-2813	926	10	the	the	DET
taxlaw-2813	926	11	eu	eu	PROPN
taxlaw-2813	926	12	:	:	PUNCT
taxlaw-2813	926	13	policy	policy	NOUN
taxlaw-2813	926	14	narratives	narrative	NOUN
taxlaw-2813	926	15	and	and	CCONJ
taxlaw-2813	926	16	advocacy	advocacy	NOUN
taxlaw-2813	926	17	coalitions	coalition	NOUN
taxlaw-2813	926	18	,	,	PUNCT
taxlaw-2813	927	1	37	37	NUM
taxlaw-2813	927	2	j.	j.	PROPN
taxlaw-2813	927	3	common	common	PROPN
taxlaw-2813	927	4	mkt	mkt	PROPN
taxlaw-2813	927	5	.	.	PUNCT
taxlaw-2813	927	6	stud	stud	PROPN
taxlaw-2813	927	7	.	.	PUNCT
taxlaw-2813	928	1	661	661	NUM
taxlaw-2813	928	2	,	,	PUNCT
taxlaw-2813	928	3	667	667	NUM
taxlaw-2813	928	4	(	(	PUNCT
taxlaw-2813	928	5	1999	1999	NUM
taxlaw-2813	928	6	)	)	PUNCT
taxlaw-2813	928	7	.	.	PUNCT
taxlaw-2813	929	1	208	208	NUM
taxlaw-2813	929	2	story	story	NOUN
taxlaw-2813	929	3	&	&	CCONJ
taxlaw-2813	929	4	walter	walter	PROPN
taxlaw-2813	929	5	,	,	PUNCT
taxlaw-2813	929	6	supra	supra	PROPN
taxlaw-2813	929	7	note	note	PROPN
taxlaw-2813	929	8	188	188	NUM
taxlaw-2813	929	9	,	,	PUNCT
taxlaw-2813	929	10	at	at	ADP
taxlaw-2813	929	11	255	255	NUM
taxlaw-2813	929	12	-	-	SYM
taxlaw-2813	929	13	56	56	NUM
taxlaw-2813	929	14	.	.	PUNCT
taxlaw-2813	929	15	209	209	NUM
taxlaw-2813	929	16	see	see	VERB
taxlaw-2813	929	17	,	,	PUNCT
taxlaw-2813	929	18	e.g.	e.g.	ADV
taxlaw-2813	929	19	,	,	PUNCT
taxlaw-2813	929	20	tax	tax	NOUN
taxlaw-2813	929	21	evasion	evasion	NOUN
taxlaw-2813	929	22	through	through	ADP
taxlaw-2813	929	23	the	the	DET
taxlaw-2813	929	24	netherlands	netherlands	PROPN
taxlaw-2813	929	25	antilles	antille	NOUN
taxlaw-2813	929	26	and	and	CCONJ
taxlaw-2813	929	27	other	other	ADJ
taxlaw-2813	929	28	tax	tax	NOUN
taxlaw-2813	929	29	haven	haven	NOUN
taxlaw-2813	929	30	countries	country	NOUN
taxlaw-2813	929	31	:	:	PUNCT
taxlaw-2813	929	32	hearings	hearing	NOUN
taxlaw-2813	929	33	before	before	ADP
taxlaw-2813	929	34	a	a	DET
taxlaw-2813	929	35	subcomm	subcomm	NOUN
taxlaw-2813	929	36	.	.	PUNCT
taxlaw-2813	930	1	of	of	ADP
taxlaw-2813	930	2	the	the	DET
taxlaw-2813	930	3	comm	comm	NOUN
taxlaw-2813	930	4	.	.	PUNCT
taxlaw-2813	931	1	on	on	ADP
taxlaw-2813	931	2	gov't	gov't	ADJ
taxlaw-2813	931	3	operations	operation	NOUN
taxlaw-2813	931	4	,	,	PUNCT
taxlaw-2813	931	5	h.r	h.r	PROPN
taxlaw-2813	931	6	.	.	PROPN
taxlaw-2813	931	7	,	,	PUNCT
taxlaw-2813	931	8	98	98	NUM
taxlaw-2813	931	9	cong	cong	NOUN
taxlaw-2813	931	10	.	.	PUNCT
taxlaw-2813	931	11	1	1	NUM
taxlaw-2813	931	12	(	(	PUNCT
taxlaw-2813	931	13	1983	1983	NUM
taxlaw-2813	931	14	)	)	PUNCT
taxlaw-2813	931	15	(	(	PUNCT
taxlaw-2813	931	16	opening	open	VERB
taxlaw-2813	931	17	statement	statement	NOUN
taxlaw-2813	931	18	of	of	ADP
taxlaw-2813	931	19	subcommittee	subcommittee	NOUN
taxlaw-2813	931	20	chairman	chairman	NOUN
taxlaw-2813	931	21	douglas	douglas	PROPN
taxlaw-2813	931	22	barnard	barnard	PROPN
taxlaw-2813	931	23	)	)	PUNCT
taxlaw-2813	931	24	(	(	PUNCT
taxlaw-2813	931	25	“	"	PUNCT
taxlaw-2813	931	26	offshore	offshore	ADJ
taxlaw-2813	931	27	tax	tax	NOUN
taxlaw-2813	931	28	evasion	evasion	NOUN
taxlaw-2813	931	29	schemes	scheme	NOUN
taxlaw-2813	931	30	—	—	PUNCT
taxlaw-2813	931	31	which	which	PRON
taxlaw-2813	931	32	appear	appear	VERB
taxlaw-2813	931	33	to	to	PART
taxlaw-2813	931	34	have	have	AUX
taxlaw-2813	931	35	reached	reach	VERB
taxlaw-2813	931	36	epidemic	epidemic	ADJ
taxlaw-2813	931	37	proportions	proportion	NOUN
taxlaw-2813	931	38	—	—	PUNCT
taxlaw-2813	931	39	result	result	VERB
taxlaw-2813	931	40	in	in	ADP
taxlaw-2813	931	41	the	the	DET
taxlaw-2813	931	42	loss	loss	NOUN
taxlaw-2813	931	43	to	to	ADP
taxlaw-2813	931	44	our	our	PRON
taxlaw-2813	931	45	treasury	treasury	NOUN
taxlaw-2813	931	46	of	of	ADP
taxlaw-2813	931	47	hundreds	hundred	NOUN
taxlaw-2813	931	48	of	of	ADP
taxlaw-2813	931	49	millions	million	NOUN
taxlaw-2813	931	50	and	and	CCONJ
taxlaw-2813	931	51	very	very	ADV
taxlaw-2813	931	52	likely	likely	ADJ
taxlaw-2813	931	53	billions	billion	NOUN
taxlaw-2813	931	54	of	of	ADP
taxlaw-2813	931	55	dollars	dollar	NOUN
taxlaw-2813	931	56	annually	annually	ADV
taxlaw-2813	931	57	.	.	PUNCT
taxlaw-2813	932	1	they	they	PRON
taxlaw-2813	932	2	also	also	ADV
taxlaw-2813	932	3	threaten	threaten	VERB
taxlaw-2813	932	4	the	the	DET
taxlaw-2813	932	5	integrity	integrity	NOUN
taxlaw-2813	932	6	of	of	ADP
taxlaw-2813	932	7	our	our	PRON
taxlaw-2813	932	8	tax	tax	NOUN
taxlaw-2813	932	9	system	system	NOUN
taxlaw-2813	932	10	,	,	PUNCT
taxlaw-2813	932	11	increase	increase	VERB
taxlaw-2813	932	12	the	the	DET
taxlaw-2813	932	13	tax	tax	NOUN
taxlaw-2813	932	14	burden	burden	NOUN
taxlaw-2813	932	15	on	on	ADP
taxlaw-2813	932	16	the	the	DET
taxlaw-2813	932	17	vast	vast	ADJ
taxlaw-2813	932	18	majority	majority	NOUN
taxlaw-2813	932	19	of	of	ADP
taxlaw-2813	932	20	hard	hard	ADV
taxlaw-2813	932	21	-	-	PUNCT
taxlaw-2813	932	22	pressed	press	VERB
taxlaw-2813	932	23	americans	american	NOUN
taxlaw-2813	932	24	who	who	PRON
taxlaw-2813	932	25	are	be	AUX
taxlaw-2813	932	26	honest	honest	ADJ
taxlaw-2813	932	27	taxpayers	taxpayer	NOUN
taxlaw-2813	932	28	,	,	PUNCT
taxlaw-2813	932	29	and	and	CCONJ
taxlaw-2813	932	30	even	even	ADV
taxlaw-2813	932	31	undermine	undermine	VERB
taxlaw-2813	932	32	the	the	DET
taxlaw-2813	932	33	nation	nation	NOUN
taxlaw-2813	932	34	’s	’s	PART
taxlaw-2813	932	35	efforts	effort	NOUN
taxlaw-2813	932	36	to	to	PART
taxlaw-2813	932	37	get	get	VERB
taxlaw-2813	932	38	at	at	ADP
taxlaw-2813	932	39	the	the	DET
taxlaw-2813	932	40	profits	profit	NOUN
taxlaw-2813	932	41	of	of	ADP
taxlaw-2813	932	42	organized	organized	ADJ
taxlaw-2813	932	43	crimes	crime	NOUN
taxlaw-2813	932	44	,	,	PUNCT
taxlaw-2813	932	45	drug	drug	NOUN
taxlaw-2813	932	46	trafficking	trafficking	NOUN
taxlaw-2813	932	47	,	,	PUNCT
taxlaw-2813	932	48	and	and	CCONJ
taxlaw-2813	932	49	other	other	ADJ
taxlaw-2813	932	50	criminal	criminal	ADJ
taxlaw-2813	932	51	activities	activity	NOUN
taxlaw-2813	932	52	.	.	PUNCT
taxlaw-2813	932	53	”	"	PUNCT
taxlaw-2813	932	54	)	)	PUNCT
taxlaw-2813	932	55	.	.	PUNCT
taxlaw-2813	933	1	210	210	NUM
taxlaw-2813	933	2	see	see	VERB
taxlaw-2813	933	3	,	,	PUNCT
taxlaw-2813	933	4	e.g.	e.g.	ADV
taxlaw-2813	933	5	,	,	PUNCT
taxlaw-2813	933	6	tax	tax	NOUN
taxlaw-2813	933	7	evasion	evasion	NOUN
taxlaw-2813	933	8	through	through	ADP
taxlaw-2813	933	9	the	the	DET
taxlaw-2813	933	10	netherlands	netherlands	PROPN
taxlaw-2813	933	11	antilles	antille	NOUN
taxlaw-2813	933	12	and	and	CCONJ
taxlaw-2813	933	13	other	other	ADJ
taxlaw-2813	933	14	tax	tax	NOUN
taxlaw-2813	933	15	haven	haven	NOUN
taxlaw-2813	933	16	countries	country	NOUN
taxlaw-2813	933	17	:	:	PUNCT
taxlaw-2813	933	18	hearings	hearing	NOUN
taxlaw-2813	933	19	before	before	ADP
taxlaw-2813	933	20	a	a	DET
taxlaw-2813	933	21	subcomm	subcomm	NOUN
taxlaw-2813	933	22	.	.	PUNCT
taxlaw-2813	934	1	of	of	ADP
taxlaw-2813	934	2	the	the	DET
taxlaw-2813	934	3	comm	comm	NOUN
taxlaw-2813	934	4	.	.	PUNCT
taxlaw-2813	935	1	on	on	ADP
taxlaw-2813	935	2	gov't	gov't	ADJ
taxlaw-2813	935	3	operations	operation	NOUN
taxlaw-2813	935	4	,	,	PUNCT
taxlaw-2813	935	5	h.r	h.r	PROPN
taxlaw-2813	935	6	.	.	PROPN
taxlaw-2813	935	7	,	,	PUNCT
taxlaw-2813	935	8	98	98	NUM
taxlaw-2813	935	9	cong	cong	NOUN
taxlaw-2813	935	10	.	.	PUNCT
taxlaw-2813	936	1	97	97	NUM
taxlaw-2813	936	2	(	(	PUNCT
taxlaw-2813	936	3	1983	1983	NUM
taxlaw-2813	936	4	)	)	PUNCT
taxlaw-2813	936	5	(	(	PUNCT
taxlaw-2813	936	6	statement	statement	NOUN
taxlaw-2813	936	7	of	of	ADP
taxlaw-2813	936	8	robert	robert	PROPN
taxlaw-2813	936	9	edwards	edwards	PROPN
taxlaw-2813	936	10	,	,	PUNCT
taxlaw-2813	936	11	deputy	deputy	NOUN
taxlaw-2813	936	12	comm’r	comm’r	NOUN
taxlaw-2813	936	13	,	,	PUNCT
taxlaw-2813	936	14	florida	florida	PROPN
taxlaw-2813	936	15	dep’t	dep’t	NOUN
taxlaw-2813	936	16	of	of	ADP
taxlaw-2813	936	17	law	law	NOUN
taxlaw-2813	936	18	enforcement	enforcement	NOUN
taxlaw-2813	936	19	)	)	PUNCT
taxlaw-2813	936	20	(	(	PUNCT
taxlaw-2813	936	21	claiming	claim	VERB
taxlaw-2813	936	22	“	"	PUNCT
taxlaw-2813	936	23	widespread	widespread	ADJ
taxlaw-2813	936	24	”	"	PUNCT
taxlaw-2813	936	25	money	money	NOUN
taxlaw-2813	936	26	laundering	laundering	NOUN
taxlaw-2813	936	27	in	in	ADP
taxlaw-2813	936	28	netherlands	netherlands	PROPN
taxlaw-2813	936	29	antilles	antilles	PROPN
taxlaw-2813	936	30	)	)	PUNCT
taxlaw-2813	936	31	.	.	PUNCT
taxlaw-2813	937	1	211	211	NUM
taxlaw-2813	937	2	interview	interview	NOUN
taxlaw-2813	937	3	5	5	NUM
taxlaw-2813	937	4	with	with	ADP
taxlaw-2813	937	5	oecd	oecd	PROPN
taxlaw-2813	937	6	personnel	personnel	NOUN
taxlaw-2813	937	7	,	,	PUNCT
taxlaw-2813	937	8	supra	supra	PROPN
taxlaw-2813	937	9	note	note	NOUN
taxlaw-2813	937	10	100	100	NUM
taxlaw-2813	937	11	.	.	PUNCT
taxlaw-2813	937	12	212	212	NUM
taxlaw-2813	937	13	oecd	oecd	NOUN
taxlaw-2813	937	14	,	,	PUNCT
taxlaw-2813	937	15	tax	tax	NOUN
taxlaw-2813	937	16	havens	haven	NOUN
taxlaw-2813	937	17	:	:	PUNCT
taxlaw-2813	937	18	measures	measure	NOUN
taxlaw-2813	937	19	to	to	PART
taxlaw-2813	937	20	prevent	prevent	VERB
taxlaw-2813	937	21	abuse	abuse	NOUN
taxlaw-2813	937	22	by	by	ADP
taxlaw-2813	937	23	taxpayers	taxpayer	NOUN
taxlaw-2813	937	24	,	,	PUNCT
taxlaw-2813	937	25	in	in	ADP
taxlaw-2813	937	26	international	international	ADJ
taxlaw-2813	937	27	tax	tax	NOUN
taxlaw-2813	937	28	avoidance	avoidance	NOUN
taxlaw-2813	937	29	and	and	CCONJ
taxlaw-2813	937	30	evasion	evasion	NOUN
taxlaw-2813	937	31	:	:	PUNCT
taxlaw-2813	937	32	four	four	NUM
taxlaw-2813	937	33	related	relate	VERB
taxlaw-2813	937	34	studies	study	NOUN
taxlaw-2813	937	35	19	19	NUM
taxlaw-2813	937	36	(	(	PUNCT
taxlaw-2813	937	37	1987	1987	NUM
taxlaw-2813	937	38	)	)	PUNCT
taxlaw-2813	937	39	;	;	PUNCT
taxlaw-2813	937	40	oecd	oecd	PROPN
taxlaw-2813	937	41	,	,	PUNCT
taxlaw-2813	937	42	taxation	taxation	NOUN
taxlaw-2813	937	43	and	and	CCONJ
taxlaw-2813	937	44	the	the	DET
taxlaw-2813	937	45	abuse	abuse	NOUN
taxlaw-2813	937	46	of	of	ADP
taxlaw-2813	937	47	bank	bank	NOUN
taxlaw-2813	937	48	secrecy	secrecy	NOUN
taxlaw-2813	937	49	in	in	ADP
taxlaw-2813	937	50	international	international	ADJ
taxlaw-2813	937	51	tax	tax	NOUN
taxlaw-2813	937	52	avoidance	avoidance	NOUN
taxlaw-2813	937	53	and	and	CCONJ
taxlaw-2813	937	54	evasion	evasion	NOUN
taxlaw-2813	937	55	:	:	PUNCT
taxlaw-2813	937	56	four	four	NUM
taxlaw-2813	937	57	related	relate	VERB
taxlaw-2813	937	58	studies	study	NOUN
taxlaw-2813	937	59	107	107	NUM
taxlaw-2813	937	60	(	(	PUNCT
taxlaw-2813	937	61	1987	1987	NUM
taxlaw-2813	937	62	)	)	PUNCT
taxlaw-2813	937	63	.	.	PUNCT
taxlaw-2813	938	1	213	213	NUM
taxlaw-2813	938	2	oecd	oecd	NOUN
taxlaw-2813	938	3	,	,	PUNCT
taxlaw-2813	938	4	tax	tax	NOUN
taxlaw-2813	938	5	havens	haven	NOUN
taxlaw-2813	938	6	:	:	PUNCT
taxlaw-2813	938	7	measures	measure	NOUN
taxlaw-2813	938	8	to	to	PART
taxlaw-2813	938	9	prevent	prevent	VERB
taxlaw-2813	938	10	abuse	abuse	NOUN
taxlaw-2813	938	11	by	by	ADP
taxlaw-2813	938	12	taxpayers	taxpayer	NOUN
taxlaw-2813	938	13	,	,	PUNCT
taxlaw-2813	938	14	supra	supra	PROPN
taxlaw-2813	938	15	note	note	NOUN
taxlaw-2813	938	16	212	212	NUM
taxlaw-2813	938	17	,	,	PUNCT
taxlaw-2813	938	18	at	at	ADP
taxlaw-2813	938	19	21	21	NUM
taxlaw-2813	938	20	.	.	PUNCT
taxlaw-2813	939	1	214	214	NUM
taxlaw-2813	939	2	see	see	VERB
taxlaw-2813	939	3	oecd	oecd	PROPN
taxlaw-2813	939	4	,	,	PUNCT
taxlaw-2813	939	5	tax	tax	NOUN
taxlaw-2813	939	6	havens	haven	NOUN
taxlaw-2813	939	7	:	:	PUNCT
taxlaw-2813	939	8	measures	measure	NOUN
taxlaw-2813	939	9	to	to	PART
taxlaw-2813	939	10	prevent	prevent	VERB
taxlaw-2813	939	11	abuse	abuse	NOUN
taxlaw-2813	939	12	by	by	ADP
taxlaw-2813	939	13	taxpayers	taxpayer	NOUN
taxlaw-2813	939	14	,	,	PUNCT
taxlaw-2813	939	15	supra	supra	PROPN
taxlaw-2813	939	16	note	note	NOUN
taxlaw-2813	939	17	212	212	NUM
taxlaw-2813	939	18	,	,	PUNCT
taxlaw-2813	939	19	at	at	ADP
taxlaw-2813	939	20	48	48	NUM
taxlaw-2813	939	21	.	.	PUNCT
taxlaw-2813	940	1	the	the	DET
taxlaw-2813	940	2	report	report	NOUN
taxlaw-2813	940	3	concludes	conclude	VERB
taxlaw-2813	940	4	with	with	ADP
taxlaw-2813	940	5	suggestions	suggestion	NOUN
taxlaw-2813	940	6	to	to	ADP
taxlaw-2813	940	7	tax	tax	NOUN
taxlaw-2813	940	8	authorities	authority	NOUN
taxlaw-2813	940	9	in	in	ADP
taxlaw-2813	940	10	matters	matter	NOUN
taxlaw-2813	940	11	of	of	ADP
taxlaw-2813	940	12	information	information	NOUN
taxlaw-2813	940	13	sharing	sharing	NOUN
taxlaw-2813	940	14	,	,	PUNCT
taxlaw-2813	940	15	but	but	CCONJ
taxlaw-2813	940	16	with	with	ADP
taxlaw-2813	940	17	no	no	DET
taxlaw-2813	940	18	suggestion	suggestion	NOUN
taxlaw-2813	940	19	for	for	ADP
taxlaw-2813	940	20	any	any	DET
taxlaw-2813	940	21	multilateral	multilateral	ADJ
taxlaw-2813	940	22	cooperation	cooperation	NOUN
taxlaw-2813	940	23	for	for	ADP
taxlaw-2813	940	24	information	information	NOUN
taxlaw-2813	940	25	exchange	exchange	NOUN
taxlaw-2813	940	26	.	.	PUNCT
taxlaw-2813	941	1	i	i	PRON
taxlaw-2813	941	2	d.	d.	PROPN
taxlaw-2813	941	3	at	at	ADP
taxlaw-2813	941	4	47–48	47–48	NUM
taxlaw-2813	941	5	.	.	PUNCT
taxlaw-2813	941	6	2012	2012	NUM
taxlaw-2813	941	7	]	]	PUNCT
taxlaw-2813	941	8	cartelizing	cartelize	VERB
taxlaw-2813	941	9	taxes	taxis	NOUN
taxlaw-2813	941	10	39	39	NUM
taxlaw-2813	941	11	had	have	AUX
taxlaw-2813	941	12	articulated	articulate	VERB
taxlaw-2813	941	13	an	an	DET
taxlaw-2813	941	14	intellectual	intellectual	ADJ
taxlaw-2813	941	15	argument	argument	NOUN
taxlaw-2813	941	16	,	,	PUNCT
taxlaw-2813	941	17	albeit	albeit	SCONJ
taxlaw-2813	941	18	a	a	DET
taxlaw-2813	941	19	weak	weak	ADJ
taxlaw-2813	941	20	one	one	NOUN
taxlaw-2813	941	21	,	,	PUNCT
taxlaw-2813	941	22	that	that	SCONJ
taxlaw-2813	941	23	its	its	PRON
taxlaw-2813	941	24	members	member	NOUN
taxlaw-2813	941	25	’	’	PART
taxlaw-2813	941	26	competition	competition	NOUN
taxlaw-2813	941	27	for	for	ADP
taxlaw-2813	941	28	assets	asset	NOUN
taxlaw-2813	941	29	through	through	ADP
taxlaw-2813	941	30	tax	tax	NOUN
taxlaw-2813	941	31	competition	competition	NOUN
taxlaw-2813	941	32	was	be	AUX
taxlaw-2813	941	33	conceptually	conceptually	ADV
taxlaw-2813	941	34	different	different	ADJ
taxlaw-2813	941	35	from	from	ADP
taxlaw-2813	941	36	the	the	DET
taxlaw-2813	941	37	behavior	behavior	NOUN
taxlaw-2813	941	38	of	of	ADP
taxlaw-2813	941	39	its	its	PRON
taxlaw-2813	941	40	members	member	NOUN
taxlaw-2813	941	41	’	’	PART
taxlaw-2813	941	42	competitors	competitor	NOUN
taxlaw-2813	941	43	.	.	PUNCT
taxlaw-2813	942	1	further	far	ADV
taxlaw-2813	942	2	,	,	PUNCT
taxlaw-2813	942	3	it	it	PRON
taxlaw-2813	942	4	had	have	AUX
taxlaw-2813	942	5	set	set	VERB
taxlaw-2813	942	6	forth	forth	ADP
taxlaw-2813	942	7	an	an	DET
taxlaw-2813	942	8	agenda	agenda	NOUN
taxlaw-2813	942	9	for	for	ADP
taxlaw-2813	942	10	reforms	reform	NOUN
taxlaw-2813	942	11	,	,	PUNCT
taxlaw-2813	942	12	focusing	focus	VERB
taxlaw-2813	942	13	on	on	ADP
taxlaw-2813	942	14	enhancing	enhance	VERB
taxlaw-2813	942	15	information	information	NOUN
taxlaw-2813	942	16	sharing	sharing	NOUN
taxlaw-2813	942	17	.	.	PUNCT
taxlaw-2813	943	1	b.	b.	NOUN
taxlaw-2813	943	2	policy	policy	NOUN
taxlaw-2813	943	3	entrepreneurship	entrepreneurship	NOUN
taxlaw-2813	943	4	and	and	CCONJ
taxlaw-2813	943	5	cartelization	cartelization	NOUN
taxlaw-2813	943	6	with	with	ADP
taxlaw-2813	943	7	staff	staff	NOUN
taxlaw-2813	943	8	within	within	ADP
taxlaw-2813	943	9	the	the	DET
taxlaw-2813	943	10	oecd	oecd	PROPN
taxlaw-2813	943	11	having	having	AUX
taxlaw-2813	943	12	identified	identify	VERB
taxlaw-2813	943	13	tax	tax	NOUN
taxlaw-2813	943	14	competition	competition	NOUN
taxlaw-2813	943	15	as	as	ADP
taxlaw-2813	943	16	an	an	DET
taxlaw-2813	943	17	issue	issue	NOUN
taxlaw-2813	943	18	that	that	SCONJ
taxlaw-2813	943	19	the	the	DET
taxlaw-2813	943	20	organization	organization	NOUN
taxlaw-2813	943	21	could	could	AUX
taxlaw-2813	943	22	address	address	VERB
taxlaw-2813	943	23	,	,	PUNCT
taxlaw-2813	943	24	the	the	DET
taxlaw-2813	943	25	next	next	ADJ
taxlaw-2813	943	26	step	step	NOUN
taxlaw-2813	943	27	was	be	AUX
taxlaw-2813	943	28	building	build	VERB
taxlaw-2813	943	29	support	support	NOUN
taxlaw-2813	943	30	for	for	ADP
taxlaw-2813	943	31	oecd	oecd	PROPN
taxlaw-2813	943	32	work	work	NOUN
taxlaw-2813	943	33	within	within	ADP
taxlaw-2813	943	34	member	member	NOUN
taxlaw-2813	943	35	governments	government	NOUN
taxlaw-2813	943	36	.	.	PUNCT
taxlaw-2813	944	1	215	215	NUM
taxlaw-2813	944	2	aside	aside	ADV
taxlaw-2813	944	3	from	from	ADP
taxlaw-2813	944	4	switzerland	switzerland	PROPN
taxlaw-2813	944	5	,	,	PUNCT
taxlaw-2813	944	6	luxembourg	luxembourg	PROPN
taxlaw-2813	944	7	,	,	PUNCT
taxlaw-2813	944	8	and	and	CCONJ
taxlaw-2813	944	9	liechtenstein	liechtenstein	PROPN
taxlaw-2813	944	10	,	,	PUNCT
taxlaw-2813	944	11	continental	continental	ADJ
taxlaw-2813	944	12	european	european	ADJ
taxlaw-2813	944	13	governments	government	NOUN
taxlaw-2813	944	14	were	be	AUX
taxlaw-2813	944	15	already	already	ADV
taxlaw-2813	944	16	sympathetic	sympathetic	ADJ
taxlaw-2813	944	17	to	to	ADP
taxlaw-2813	944	18	the	the	DET
taxlaw-2813	944	19	need	need	NOUN
taxlaw-2813	944	20	to	to	PART
taxlaw-2813	944	21	reign	reign	VERB
taxlaw-2813	944	22	in	in	ADP
taxlaw-2813	944	23	tax	tax	NOUN
taxlaw-2813	944	24	competition	competition	NOUN
taxlaw-2813	944	25	;	;	PUNCT
taxlaw-2813	944	26	the	the	DET
taxlaw-2813	944	27	stumbling	stumble	VERB
taxlaw-2813	944	28	blocks	block	NOUN
taxlaw-2813	944	29	were	be	AUX
taxlaw-2813	944	30	the	the	DET
taxlaw-2813	944	31	united	united	PROPN
taxlaw-2813	944	32	states	states	PROPN
taxlaw-2813	944	33	and	and	CCONJ
taxlaw-2813	944	34	united	united	ADJ
taxlaw-2813	944	35	kingdom	kingdom	PROPN
taxlaw-2813	944	36	.	.	PUNCT
taxlaw-2813	945	1	with	with	ADP
taxlaw-2813	945	2	the	the	DET
taxlaw-2813	945	3	arrival	arrival	NOUN
taxlaw-2813	945	4	of	of	ADP
taxlaw-2813	945	5	the	the	DET
taxlaw-2813	945	6	clinton	clinton	PROPN
taxlaw-2813	945	7	administration	administration	NOUN
taxlaw-2813	945	8	in	in	ADP
taxlaw-2813	945	9	january	january	PROPN
taxlaw-2813	945	10	1993	1993	NUM
taxlaw-2813	945	11	and	and	CCONJ
taxlaw-2813	945	12	the	the	DET
taxlaw-2813	945	13	blair	blair	PROPN
taxlaw-2813	945	14	government	government	NOUN
taxlaw-2813	945	15	in	in	ADP
taxlaw-2813	945	16	may	may	PROPN
taxlaw-2813	945	17	1997	1997	NUM
taxlaw-2813	945	18	,	,	PUNCT
taxlaw-2813	945	19	tax	tax	NOUN
taxlaw-2813	945	20	authorities	authority	NOUN
taxlaw-2813	945	21	gained	gain	VERB
taxlaw-2813	945	22	powerful	powerful	ADJ
taxlaw-2813	945	23	allies	ally	NOUN
taxlaw-2813	945	24	in	in	ADP
taxlaw-2813	945	25	seeking	seek	VERB
taxlaw-2813	945	26	to	to	PART
taxlaw-2813	945	27	restrict	restrict	VERB
taxlaw-2813	945	28	offshore	offshore	ADV
taxlaw-2813	945	29	activities.216	activities.216	VERB
taxlaw-2813	945	30	with	with	ADP
taxlaw-2813	945	31	the	the	DET
taxlaw-2813	945	32	u.s	u.s	PROPN
taxlaw-2813	945	33	.	.	AUX
taxlaw-2813	945	34	and	and	CCONJ
taxlaw-2813	945	35	u.k	u.k	PROPN
taxlaw-2813	945	36	.	.	NOUN
taxlaw-2813	945	37	changing	change	VERB
taxlaw-2813	945	38	sides	side	NOUN
taxlaw-2813	945	39	during	during	ADP
taxlaw-2813	945	40	the	the	DET
taxlaw-2813	945	41	decade	decade	NOUN
taxlaw-2813	945	42	,	,	PUNCT
taxlaw-2813	945	43	a	a	DET
taxlaw-2813	945	44	more	more	ADV
taxlaw-2813	945	45	favorable	favorable	ADJ
taxlaw-2813	945	46	climate	climate	NOUN
taxlaw-2813	945	47	for	for	ADP
taxlaw-2813	945	48	promoting	promote	VERB
taxlaw-2813	945	49	substantive	substantive	ADJ
taxlaw-2813	945	50	tax	tax	NOUN
taxlaw-2813	945	51	coordination	coordination	NOUN
taxlaw-2813	945	52	was	be	AUX
taxlaw-2813	945	53	developing	develop	VERB
taxlaw-2813	945	54	.	.	PUNCT
taxlaw-2813	946	1	under	under	ADP
taxlaw-2813	946	2	the	the	DET
taxlaw-2813	946	3	leadership	leadership	NOUN
taxlaw-2813	946	4	of	of	ADP
taxlaw-2813	946	5	jeffrey	jeffrey	PROPN
taxlaw-2813	946	6	owens	owens	PROPN
taxlaw-2813	946	7	,	,	PUNCT
taxlaw-2813	946	8	the	the	DET
taxlaw-2813	946	9	oecd	oecd	PROPN
taxlaw-2813	946	10	project	project	NOUN
taxlaw-2813	946	11	on	on	ADP
taxlaw-2813	946	12	fiscal	fiscal	ADJ
taxlaw-2813	946	13	degradation	degradation	NOUN
taxlaw-2813	946	14	was	be	AUX
taxlaw-2813	946	15	launched	launch	VERB
taxlaw-2813	946	16	in	in	ADP
taxlaw-2813	946	17	1994	1994	NUM
taxlaw-2813	946	18	,	,	PUNCT
taxlaw-2813	946	19	with	with	SCONJ
taxlaw-2813	946	20	a	a	DET
taxlaw-2813	946	21	mandate217	mandate217	PROPN
taxlaw-2813	946	22	to	to	PART
taxlaw-2813	946	23	scrutinize	scrutinize	VERB
taxlaw-2813	946	24	the	the	DET
taxlaw-2813	946	25	economies	economy	NOUN
taxlaw-2813	946	26	of	of	ADP
taxlaw-2813	946	27	europe	europe	PROPN
taxlaw-2813	946	28	for	for	ADP
taxlaw-2813	946	29	signs	sign	NOUN
taxlaw-2813	946	30	of	of	ADP
taxlaw-2813	946	31	“	"	PUNCT
taxlaw-2813	946	32	degradation	degradation	NOUN
taxlaw-2813	946	33	.	.	PUNCT
taxlaw-2813	946	34	”218	”218	NOUN
taxlaw-2813	947	1	the	the	DET
taxlaw-2813	947	2	215	215	NUM
taxlaw-2813	947	3	interview	interview	NOUN
taxlaw-2813	947	4	5	5	NUM
taxlaw-2813	947	5	with	with	ADP
taxlaw-2813	947	6	oecd	oecd	PROPN
taxlaw-2813	947	7	personnel	personnel	NOUN
taxlaw-2813	947	8	,	,	PUNCT
taxlaw-2813	947	9	supra	supra	PROPN
taxlaw-2813	947	10	note	note	NOUN
taxlaw-2813	947	11	100	100	NUM
taxlaw-2813	947	12	.	.	PUNCT
taxlaw-2813	947	13	216	216	NUM
taxlaw-2813	947	14	in	in	ADP
taxlaw-2813	947	15	his	his	PRON
taxlaw-2813	947	16	first	first	ADJ
taxlaw-2813	947	17	state	state	NOUN
taxlaw-2813	947	18	of	of	ADP
taxlaw-2813	947	19	the	the	DET
taxlaw-2813	947	20	union	union	NOUN
taxlaw-2813	947	21	address	address	NOUN
taxlaw-2813	947	22	,	,	PUNCT
taxlaw-2813	947	23	president	president	PROPN
taxlaw-2813	947	24	clinton	clinton	PROPN
taxlaw-2813	947	25	proclaimed	proclaim	VERB
taxlaw-2813	947	26	:	:	PUNCT
taxlaw-2813	947	27	“	"	PUNCT
taxlaw-2813	947	28	our	our	PRON
taxlaw-2813	947	29	plan	plan	NOUN
taxlaw-2813	947	30	attacks	attack	VERB
taxlaw-2813	947	31	tax	tax	NOUN
taxlaw-2813	947	32	subsidies	subsidy	NOUN
taxlaw-2813	947	33	that	that	PRON
taxlaw-2813	947	34	reward	reward	VERB
taxlaw-2813	947	35	companies	company	NOUN
taxlaw-2813	947	36	that	that	PRON
taxlaw-2813	947	37	ship	ship	NOUN
taxlaw-2813	947	38	jobs	job	VERB
taxlaw-2813	947	39	overseas	overseas	ADV
taxlaw-2813	947	40	.	.	PUNCT
taxlaw-2813	948	1	and	and	CCONJ
taxlaw-2813	948	2	we	we	PRON
taxlaw-2813	948	3	will	will	AUX
taxlaw-2813	948	4	ensure	ensure	VERB
taxlaw-2813	948	5	that	that	SCONJ
taxlaw-2813	948	6	,	,	PUNCT
taxlaw-2813	948	7	through	through	ADP
taxlaw-2813	948	8	effective	effective	ADJ
taxlaw-2813	948	9	tax	tax	NOUN
taxlaw-2813	948	10	enforcement	enforcement	NOUN
taxlaw-2813	948	11	,	,	PUNCT
taxlaw-2813	948	12	foreign	foreign	ADJ
taxlaw-2813	948	13	corporations	corporation	NOUN
taxlaw-2813	948	14	who	who	PRON
taxlaw-2813	948	15	make	make	VERB
taxlaw-2813	948	16	money	money	NOUN
taxlaw-2813	948	17	in	in	ADP
taxlaw-2813	948	18	america	america	PROPN
taxlaw-2813	948	19	pay	pay	VERB
taxlaw-2813	948	20	the	the	DET
taxlaw-2813	948	21	taxes	taxis	NOUN
taxlaw-2813	948	22	they	they	PRON
taxlaw-2813	948	23	owe	owe	VERB
taxlaw-2813	948	24	to	to	ADP
taxlaw-2813	948	25	america	america	PROPN
taxlaw-2813	948	26	.	.	PUNCT
taxlaw-2813	948	27	”	"	PUNCT
taxlaw-2813	949	1	president	president	PROPN
taxlaw-2813	949	2	william	william	PROPN
taxlaw-2813	949	3	clinton	clinton	PROPN
taxlaw-2813	949	4	,	,	PUNCT
taxlaw-2813	949	5	state	state	NOUN
taxlaw-2813	949	6	of	of	ADP
taxlaw-2813	949	7	the	the	DET
taxlaw-2813	949	8	union	union	NOUN
taxlaw-2813	949	9	address	address	NOUN
taxlaw-2813	949	10	(	(	PUNCT
taxlaw-2813	949	11	feb	feb	PROPN
taxlaw-2813	949	12	.	.	PROPN
taxlaw-2813	949	13	17	17	NUM
taxlaw-2813	949	14	,	,	PUNCT
taxlaw-2813	949	15	1993	1993	NUM
taxlaw-2813	949	16	)	)	PUNCT
taxlaw-2813	949	17	(	(	PUNCT
taxlaw-2813	949	18	transcript	transcript	NOUN
taxlaw-2813	949	19	available	available	ADJ
taxlaw-2813	949	20	at	at	ADP
taxlaw-2813	949	21	http://www.washingtonpost.com/wp-srv/politics/special/states/docs/sou93.htm	http://www.washingtonpost.com/wp-srv/politics/special/states/docs/sou93.htm	PROPN
taxlaw-2813	949	22	)	)	PUNCT
taxlaw-2813	949	23	.	.	PUNCT
taxlaw-2813	950	1	regulations	regulation	NOUN
taxlaw-2813	950	2	by	by	ADP
taxlaw-2813	950	3	the	the	DET
taxlaw-2813	950	4	clinton	clinton	PROPN
taxlaw-2813	950	5	administration	administration	NOUN
taxlaw-2813	950	6	concerning	concern	VERB
taxlaw-2813	950	7	the	the	DET
taxlaw-2813	950	8	disclosure	disclosure	NOUN
taxlaw-2813	950	9	of	of	ADP
taxlaw-2813	950	10	transfer	transfer	NOUN
taxlaw-2813	950	11	pricing	pricing	NOUN
taxlaw-2813	950	12	saw	see	VERB
taxlaw-2813	950	13	a	a	DET
taxlaw-2813	950	14	reduction	reduction	NOUN
taxlaw-2813	950	15	of	of	ADP
taxlaw-2813	950	16	the	the	DET
taxlaw-2813	950	17	$	$	SYM
taxlaw-2813	950	18	10	10	NUM
taxlaw-2813	950	19	million	million	NUM
taxlaw-2813	950	20	threshold	threshold	NOUN
taxlaw-2813	950	21	for	for	ADP
taxlaw-2813	950	22	misstatement	misstatement	ADJ
taxlaw-2813	950	23	subject	subject	NOUN
taxlaw-2813	950	24	to	to	ADP
taxlaw-2813	950	25	a	a	DET
taxlaw-2813	950	26	20	20	NUM
taxlaw-2813	950	27	%	%	NOUN
taxlaw-2813	950	28	penalty	penalty	NOUN
taxlaw-2813	950	29	to	to	ADP
taxlaw-2813	950	30	$	$	SYM
taxlaw-2813	950	31	5	5	NUM
taxlaw-2813	950	32	million	million	NUM
taxlaw-2813	950	33	.	.	PUNCT
taxlaw-2813	951	1	richard	richard	PROPN
taxlaw-2813	951	2	g.	g.	PROPN
taxlaw-2813	951	3	minor	minor	PROPN
taxlaw-2813	951	4	,	,	PUNCT
taxlaw-2813	951	5	tax	tax	NOUN
taxlaw-2813	951	6	conferences	conference	NOUN
taxlaw-2813	951	7	:	:	PUNCT
taxlaw-2813	951	8	euromoney	euromoney	NOUN
taxlaw-2813	951	9	conference	conference	NOUN
taxlaw-2813	951	10	focuses	focus	VERB
taxlaw-2813	951	11	on	on	ADP
taxlaw-2813	951	12	ec	ec	PROPN
taxlaw-2813	951	13	tax	tax	NOUN
taxlaw-2813	951	14	policy	policy	NOUN
taxlaw-2813	951	15	,	,	PUNCT
taxlaw-2813	951	16	eastern	eastern	PROPN
taxlaw-2813	951	17	europe	europe	PROPN
taxlaw-2813	951	18	,	,	PUNCT
taxlaw-2813	951	19	and	and	CCONJ
taxlaw-2813	951	20	transfer	transfer	VERB
taxlaw-2813	951	21	pricing	pricing	NOUN
taxlaw-2813	951	22	developments	development	NOUN
taxlaw-2813	951	23	,	,	PUNCT
taxlaw-2813	951	24	6	6	NUM
taxlaw-2813	951	25	tax	tax	NOUN
taxlaw-2813	951	26	notes	note	NOUN
taxlaw-2813	951	27	int’l	int’l	NOUN
taxlaw-2813	951	28	magazine	magazine	NOUN
taxlaw-2813	951	29	1548	1548	NUM
taxlaw-2813	951	30	,	,	PUNCT
taxlaw-2813	951	31	1550	1550	NUM
taxlaw-2813	951	32	(	(	PUNCT
taxlaw-2813	951	33	1993	1993	NUM
taxlaw-2813	951	34	)	)	PUNCT
taxlaw-2813	951	35	.	.	PUNCT
taxlaw-2813	952	1	lawrence	lawrence	PROPN
taxlaw-2813	952	2	summers	summers	PROPN
taxlaw-2813	952	3	,	,	PUNCT
taxlaw-2813	952	4	appointed	appoint	VERB
taxlaw-2813	952	5	deputy	deputy	NOUN
taxlaw-2813	952	6	secretary	secretary	NOUN
taxlaw-2813	952	7	of	of	ADP
taxlaw-2813	952	8	the	the	DET
taxlaw-2813	952	9	treasury	treasury	NOUN
taxlaw-2813	952	10	in	in	ADP
taxlaw-2813	952	11	1995	1995	NUM
taxlaw-2813	952	12	and	and	CCONJ
taxlaw-2813	952	13	secretary	secretary	PROPN
taxlaw-2813	952	14	of	of	ADP
taxlaw-2813	952	15	the	the	DET
taxlaw-2813	952	16	treasury	treasury	NOUN
taxlaw-2813	952	17	in	in	ADP
taxlaw-2813	952	18	1999	1999	NUM
taxlaw-2813	952	19	,	,	PUNCT
taxlaw-2813	952	20	also	also	ADV
taxlaw-2813	952	21	was	be	AUX
taxlaw-2813	952	22	a	a	DET
taxlaw-2813	952	23	strong	strong	ADJ
taxlaw-2813	952	24	supporter	supporter	NOUN
taxlaw-2813	952	25	of	of	ADP
taxlaw-2813	952	26	the	the	DET
taxlaw-2813	952	27	oecd	oecd	PROPN
taxlaw-2813	952	28	’s	’s	PART
taxlaw-2813	952	29	project	project	NOUN
taxlaw-2813	952	30	against	against	ADP
taxlaw-2813	952	31	“	"	PUNCT
taxlaw-2813	952	32	harmful	harmful	ADJ
taxlaw-2813	952	33	tax	tax	NOUN
taxlaw-2813	952	34	competition	competition	NOUN
taxlaw-2813	952	35	.	.	PUNCT
taxlaw-2813	952	36	”	"	PUNCT
taxlaw-2813	953	1	see	see	VERB
taxlaw-2813	953	2	,	,	PUNCT
taxlaw-2813	953	3	e.g.	e.g.	ADV
taxlaw-2813	953	4	,	,	PUNCT
taxlaw-2813	953	5	lawrence	lawrence	PROPN
taxlaw-2813	953	6	summers	summer	NOUN
taxlaw-2813	953	7	,	,	PUNCT
taxlaw-2813	953	8	tax	tax	NOUN
taxlaw-2813	953	9	administration	administration	NOUN
taxlaw-2813	953	10	in	in	ADP
taxlaw-2813	953	11	a	a	DET
taxlaw-2813	953	12	global	global	ADJ
taxlaw-2813	953	13	era	era	NOUN
taxlaw-2813	953	14	,	,	PUNCT
taxlaw-2813	953	15	remarks	remark	VERB
taxlaw-2813	953	16	to	to	ADP
taxlaw-2813	953	17	the	the	DET
taxlaw-2813	953	18	34th	34th	ADJ
taxlaw-2813	953	19	general	general	ADJ
taxlaw-2813	953	20	assembly	assembly	NOUN
taxlaw-2813	953	21	of	of	ADP
taxlaw-2813	953	22	the	the	DET
taxlaw-2813	953	23	inter	inter	ADJ
taxlaw-2813	953	24	-	-	ADJ
taxlaw-2813	953	25	american	american	ADJ
taxlaw-2813	953	26	center	center	NOUN
taxlaw-2813	953	27	of	of	ADP
taxlaw-2813	953	28	tax	tax	NOUN
taxlaw-2813	953	29	administrators	administrator	NOUN
taxlaw-2813	953	30	(	(	PUNCT
taxlaw-2813	953	31	washington	washington	PROPN
taxlaw-2813	953	32	,	,	PUNCT
taxlaw-2813	953	33	d.c	d.c	PROPN
taxlaw-2813	953	34	.	.	PROPN
taxlaw-2813	953	35	,	,	PUNCT
taxlaw-2813	953	36	july	july	PROPN
taxlaw-2813	953	37	10	10	NUM
taxlaw-2813	953	38	,	,	PUNCT
taxlaw-2813	953	39	2000	2000	NUM
taxlaw-2813	953	40	)	)	PUNCT
taxlaw-2813	953	41	.	.	PUNCT
taxlaw-2813	954	1	summers	summer	NOUN
taxlaw-2813	954	2	argued	argue	VERB
taxlaw-2813	954	3	in	in	ADP
taxlaw-2813	954	4	the	the	DET
taxlaw-2813	954	5	speech	speech	NOUN
taxlaw-2813	954	6	that	that	PRON
taxlaw-2813	954	7	the	the	DET
taxlaw-2813	954	8	first	first	ADJ
taxlaw-2813	954	9	steps	step	NOUN
taxlaw-2813	954	10	in	in	ADP
taxlaw-2813	954	11	ensuring	ensure	VERB
taxlaw-2813	954	12	that	that	SCONJ
taxlaw-2813	954	13	the	the	DET
taxlaw-2813	954	14	administration	administration	NOUN
taxlaw-2813	954	15	can	can	AUX
taxlaw-2813	954	16	realize	realize	VERB
taxlaw-2813	954	17	their	their	PRON
taxlaw-2813	954	18	policy	policy	NOUN
taxlaw-2813	954	19	objectives	objective	NOUN
taxlaw-2813	954	20	without	without	ADP
taxlaw-2813	954	21	risking	risk	VERB
taxlaw-2813	954	22	eroding	erode	VERB
taxlaw-2813	954	23	the	the	DET
taxlaw-2813	954	24	tax	tax	NOUN
taxlaw-2813	954	25	base	base	NOUN
taxlaw-2813	954	26	are	be	AUX
taxlaw-2813	954	27	the	the	DET
taxlaw-2813	954	28	oecd	oecd	PROPN
taxlaw-2813	954	29	’s	’s	PART
taxlaw-2813	954	30	work	work	NOUN
taxlaw-2813	954	31	and	and	CCONJ
taxlaw-2813	954	32	the	the	DET
taxlaw-2813	954	33	administration	administration	NOUN
taxlaw-2813	954	34	’s	’s	PART
taxlaw-2813	954	35	own	own	ADJ
taxlaw-2813	954	36	unilateral	unilateral	ADJ
taxlaw-2813	954	37	initiatives	initiative	NOUN
taxlaw-2813	954	38	.	.	PUNCT
taxlaw-2813	955	1	see	see	VERB
taxlaw-2813	955	2	also	also	ADV
taxlaw-2813	955	3	j.	j.	PROPN
taxlaw-2813	955	4	c.	c.	PROPN
taxlaw-2813	955	5	sharman	sharman	PROPN
taxlaw-2813	955	6	,	,	PUNCT
taxlaw-2813	955	7	havens	haven	NOUN
taxlaw-2813	955	8	in	in	ADP
taxlaw-2813	955	9	a	a	DET
taxlaw-2813	955	10	storm	storm	NOUN
taxlaw-2813	955	11	:	:	PUNCT
taxlaw-2813	955	12	the	the	DET
taxlaw-2813	955	13	struggle	struggle	NOUN
taxlaw-2813	955	14	for	for	ADP
taxlaw-2813	955	15	global	global	ADJ
taxlaw-2813	955	16	tax	tax	NOUN
taxlaw-2813	955	17	regulation	regulation	NOUN
taxlaw-2813	955	18	36	36	NUM
taxlaw-2813	955	19	(	(	PUNCT
taxlaw-2813	955	20	2006	2006	NUM
taxlaw-2813	955	21	)	)	PUNCT
taxlaw-2813	955	22	(	(	PUNCT
taxlaw-2813	955	23	providing	provide	VERB
taxlaw-2813	955	24	interview	interview	NOUN
taxlaw-2813	955	25	material	material	NOUN
taxlaw-2813	955	26	that	that	PRON
taxlaw-2813	955	27	it	it	PRON
taxlaw-2813	955	28	was	be	AUX
taxlaw-2813	955	29	under	under	ADP
taxlaw-2813	955	30	summers	summer	NOUN
taxlaw-2813	955	31	as	as	ADP
taxlaw-2813	955	32	secretary	secretary	NOUN
taxlaw-2813	955	33	that	that	SCONJ
taxlaw-2813	955	34	the	the	DET
taxlaw-2813	955	35	u.s	u.s	PROPN
taxlaw-2813	955	36	.	.	PROPN
taxlaw-2813	955	37	treasury	treasury	PROPN
taxlaw-2813	955	38	was	be	AUX
taxlaw-2813	955	39	the	the	DET
taxlaw-2813	955	40	most	most	ADV
taxlaw-2813	955	41	supportive	supportive	ADJ
taxlaw-2813	955	42	for	for	ADP
taxlaw-2813	955	43	the	the	DET
taxlaw-2813	955	44	oecd	oecd	PROPN
taxlaw-2813	955	45	project	project	NOUN
taxlaw-2813	955	46	against	against	ADP
taxlaw-2813	955	47	harmful	harmful	ADJ
taxlaw-2813	955	48	tax	tax	NOUN
taxlaw-2813	955	49	competition	competition	NOUN
taxlaw-2813	955	50	)	)	PUNCT
taxlaw-2813	955	51	.	.	PUNCT
taxlaw-2813	956	1	similarly	similarly	ADV
taxlaw-2813	956	2	,	,	PUNCT
taxlaw-2813	956	3	in	in	ADP
taxlaw-2813	956	4	the	the	DET
taxlaw-2813	956	5	uk	uk	PROPN
taxlaw-2813	956	6	,	,	PUNCT
taxlaw-2813	956	7	the	the	DET
taxlaw-2813	956	8	labour	labour	ADJ
taxlaw-2813	956	9	government	government	NOUN
taxlaw-2813	956	10	elected	elect	VERB
taxlaw-2813	956	11	in	in	ADP
taxlaw-2813	956	12	1997	1997	NUM
taxlaw-2813	956	13	made	make	VERB
taxlaw-2813	956	14	clear	clear	ADJ
taxlaw-2813	956	15	in	in	ADP
taxlaw-2813	956	16	their	their	PRON
taxlaw-2813	956	17	election	election	NOUN
taxlaw-2813	956	18	manifesto	manifesto	NOUN
taxlaw-2813	956	19	that	that	SCONJ
taxlaw-2813	956	20	they	they	PRON
taxlaw-2813	956	21	would	would	AUX
taxlaw-2813	956	22	take	take	VERB
taxlaw-2813	956	23	a	a	DET
taxlaw-2813	956	24	hard	hard	ADJ
taxlaw-2813	956	25	stance	stance	NOUN
taxlaw-2813	956	26	towards	towards	ADP
taxlaw-2813	956	27	tax	tax	NOUN
taxlaw-2813	956	28	avoidance	avoidance	NOUN
taxlaw-2813	956	29	“	"	PUNCT
taxlaw-2813	956	30	since	since	SCONJ
taxlaw-2813	956	31	we	we	PRON
taxlaw-2813	956	32	owe	owe	VERB
taxlaw-2813	956	33	it	it	PRON
taxlaw-2813	956	34	to	to	ADP
taxlaw-2813	956	35	the	the	DET
taxlaw-2813	956	36	tax	tax	NOUN
taxlaw-2813	956	37	payer	payer	NOUN
taxlaw-2813	956	38	,	,	PUNCT
taxlaw-2813	956	39	”	"	PUNCT
taxlaw-2813	956	40	announcing	announce	VERB
taxlaw-2813	956	41	this	this	PRON
taxlaw-2813	956	42	under	under	ADP
taxlaw-2813	956	43	the	the	DET
taxlaw-2813	956	44	headline	headline	NOUN
taxlaw-2813	956	45	“	"	PUNCT
taxlaw-2813	956	46	fraud	fraud	NOUN
taxlaw-2813	956	47	.	.	PUNCT
taxlaw-2813	956	48	”	"	PUNCT
taxlaw-2813	957	1	the	the	DET
taxlaw-2813	957	2	labour	labour	PROPN
taxlaw-2813	957	3	party	party	NOUN
taxlaw-2813	957	4	manifesto	manifesto	NOUN
taxlaw-2813	957	5	1997	1997	NUM
taxlaw-2813	957	6	,	,	PUNCT
taxlaw-2813	957	7	new	new	ADJ
taxlaw-2813	957	8	labour	labour	NOUN
taxlaw-2813	957	9	because	because	SCONJ
taxlaw-2813	957	10	britain	britain	PROPN
taxlaw-2813	957	11	deserves	deserve	VERB
taxlaw-2813	957	12	better	well	ADV
taxlaw-2813	957	13	:	:	PUNCT
taxlaw-2813	957	14	britain	britain	PROPN
taxlaw-2813	957	15	will	will	AUX
taxlaw-2813	957	16	be	be	AUX
taxlaw-2813	957	17	better	well	ADJ
taxlaw-2813	957	18	with	with	ADP
taxlaw-2813	957	19	new	new	ADJ
taxlaw-2813	957	20	labour	labour	NOUN
taxlaw-2813	957	21	,	,	PUNCT
taxlaw-2813	957	22	available	available	ADJ
taxlaw-2813	957	23	at	at	ADP
taxlaw-2813	957	24	http://www.labour-party.org.uk/manifestos/1997/1997-labourmanifesto.shtml	http://www.labour-party.org.uk/manifestos/1997/1997-labourmanifesto.shtml	X
taxlaw-2813	957	25	(	(	PUNCT
taxlaw-2813	957	26	last	last	ADJ
taxlaw-2813	957	27	visited	visit	VERB
taxlaw-2813	957	28	oct	oct	PROPN
taxlaw-2813	957	29	.	.	PROPN
taxlaw-2813	957	30	11	11	NUM
taxlaw-2813	957	31	,	,	PUNCT
taxlaw-2813	957	32	2012	2012	NUM
taxlaw-2813	957	33	)	)	PUNCT
taxlaw-2813	957	34	.	.	PUNCT
taxlaw-2813	958	1	the	the	DET
taxlaw-2813	958	2	tories	tory	NOUN
taxlaw-2813	958	3	did	do	AUX
taxlaw-2813	958	4	not	not	PART
taxlaw-2813	958	5	mention	mention	VERB
taxlaw-2813	958	6	cracking	crack	VERB
taxlaw-2813	958	7	down	down	ADP
taxlaw-2813	958	8	on	on	ADP
taxlaw-2813	958	9	evasion	evasion	NOUN
taxlaw-2813	958	10	or	or	CCONJ
taxlaw-2813	958	11	avoidance	avoidance	NOUN
taxlaw-2813	958	12	in	in	ADP
taxlaw-2813	958	13	their	their	PRON
taxlaw-2813	958	14	manifesto	manifesto	NOUN
taxlaw-2813	958	15	in	in	ADP
taxlaw-2813	958	16	1997	1997	NUM
taxlaw-2813	958	17	.	.	PUNCT
taxlaw-2813	959	1	instead	instead	ADV
taxlaw-2813	959	2	they	they	PRON
taxlaw-2813	959	3	acknowledged	acknowledge	VERB
taxlaw-2813	959	4	,	,	PUNCT
taxlaw-2813	959	5	“	"	PUNCT
taxlaw-2813	959	6	[	[	X
taxlaw-2813	959	7	p]rosperity	p]rosperity	NOUN
taxlaw-2813	959	8	can	can	AUX
taxlaw-2813	959	9	not	not	PART
taxlaw-2813	959	10	be	be	AUX
taxlaw-2813	959	11	taken	take	VERB
taxlaw-2813	959	12	for	for	ADP
taxlaw-2813	959	13	granted	grant	VERB
taxlaw-2813	959	14	.	.	PUNCT
taxlaw-2813	960	1	we	we	PRON
taxlaw-2813	960	2	have	have	VERB
taxlaw-2813	960	3	to	to	PART
taxlaw-2813	960	4	compete	compete	VERB
taxlaw-2813	960	5	to	to	AUX
taxlaw-2813	960	6	win	win	VERB
taxlaw-2813	960	7	.	.	PUNCT
taxlaw-2813	961	1	that	that	PRON
taxlaw-2813	961	2	means	mean	VERB
taxlaw-2813	961	3	a	a	DET
taxlaw-2813	961	4	constant	constant	ADJ
taxlaw-2813	961	5	fight	fight	NOUN
taxlaw-2813	961	6	to	to	PART
taxlaw-2813	961	7	keep	keep	VERB
taxlaw-2813	961	8	tight	tight	ADJ
taxlaw-2813	961	9	control	control	NOUN
taxlaw-2813	961	10	over	over	ADP
taxlaw-2813	961	11	public	public	ADJ
taxlaw-2813	961	12	spending	spending	NOUN
taxlaw-2813	961	13	and	and	CCONJ
taxlaw-2813	961	14	enable	enable	VERB
taxlaw-2813	961	15	britain	britain	PROPN
taxlaw-2813	961	16	to	to	PART
taxlaw-2813	961	17	remain	remain	VERB
taxlaw-2813	961	18	the	the	DET
taxlaw-2813	961	19	lowest	low	ADJ
taxlaw-2813	961	20	taxed	tax	VERB
taxlaw-2813	961	21	major	major	ADJ
taxlaw-2813	961	22	economy	economy	NOUN
taxlaw-2813	961	23	in	in	ADP
taxlaw-2813	961	24	europe	europe	PROPN
taxlaw-2813	961	25	.	.	PUNCT
taxlaw-2813	962	1	it	it	PRON
taxlaw-2813	962	2	means	mean	VERB
taxlaw-2813	962	3	a	a	DET
taxlaw-2813	962	4	continuing	continue	VERB
taxlaw-2813	962	5	fight	fight	NOUN
taxlaw-2813	962	6	to	to	PART
taxlaw-2813	962	7	keep	keep	VERB
taxlaw-2813	962	8	burdens	burden	NOUN
taxlaw-2813	962	9	off	off	ADP
taxlaw-2813	962	10	business	business	NOUN
taxlaw-2813	962	11	.	.	PUNCT
taxlaw-2813	962	12	”	"	PUNCT
taxlaw-2813	963	1	the	the	DET
taxlaw-2813	963	2	conservative	conservative	ADJ
taxlaw-2813	963	3	party	party	PROPN
taxlaw-2813	963	4	general	general	ADJ
taxlaw-2813	963	5	election	election	NOUN
taxlaw-2813	963	6	manifesto	manifesto	NOUN
taxlaw-2813	963	7	1997	1997	NUM
taxlaw-2813	963	8	,	,	PUNCT
taxlaw-2813	963	9	you	you	PRON
taxlaw-2813	963	10	can	can	AUX
taxlaw-2813	963	11	only	only	ADV
taxlaw-2813	963	12	be	be	AUX
taxlaw-2813	963	13	sure	sure	ADJ
taxlaw-2813	963	14	with	with	ADP
taxlaw-2813	963	15	the	the	DET
taxlaw-2813	963	16	conservatives	conservative	NOUN
taxlaw-2813	963	17	,	,	PUNCT
taxlaw-2813	963	18	available	available	ADJ
taxlaw-2813	963	19	at	at	ADP
taxlaw-2813	963	20	http://www.conservative-party.net/manifestos/1997/1997-conservativemanifesto.shtml	http://www.conservative-party.net/manifestos/1997/1997-conservativemanifesto.shtml	PROPN
taxlaw-2813	963	21	(	(	PUNCT
taxlaw-2813	963	22	last	last	ADJ
taxlaw-2813	963	23	visited	visit	VERB
taxlaw-2813	963	24	oct	oct	PROPN
taxlaw-2813	963	25	.	.	PROPN
taxlaw-2813	963	26	11	11	NUM
taxlaw-2813	963	27	,	,	PUNCT
taxlaw-2813	963	28	2012	2012	NUM
taxlaw-2813	963	29	)	)	PUNCT
taxlaw-2813	963	30	.	.	PUNCT
taxlaw-2813	964	1	after	after	ADP
taxlaw-2813	964	2	a	a	DET
taxlaw-2813	964	3	landslide	landslide	NOUN
taxlaw-2813	964	4	victory	victory	NOUN
taxlaw-2813	964	5	in	in	ADP
taxlaw-2813	964	6	may	may	PROPN
taxlaw-2813	964	7	1997	1997	NUM
taxlaw-2813	964	8	,	,	PUNCT
taxlaw-2813	964	9	labour	labour	PROPN
taxlaw-2813	964	10	party	party	NOUN
taxlaw-2813	964	11	leader	leader	NOUN
taxlaw-2813	964	12	tony	tony	PROPN
taxlaw-2813	964	13	blair	blair	PROPN
taxlaw-2813	964	14	became	become	VERB
taxlaw-2813	964	15	prime	prime	ADJ
taxlaw-2813	964	16	minister	minister	NOUN
taxlaw-2813	964	17	and	and	CCONJ
taxlaw-2813	964	18	gordon	gordon	PROPN
taxlaw-2813	964	19	brown	brown	PROPN
taxlaw-2813	964	20	chancellor	chancellor	PROPN
taxlaw-2813	964	21	of	of	ADP
taxlaw-2813	964	22	the	the	DET
taxlaw-2813	964	23	exchequer	exchequer	PROPN
taxlaw-2813	964	24	.	.	PUNCT
taxlaw-2813	965	1	labour	labour	PROPN
taxlaw-2813	965	2	’s	’s	PART
taxlaw-2813	965	3	win	win	NOUN
taxlaw-2813	965	4	was	be	AUX
taxlaw-2813	965	5	largely	largely	ADV
taxlaw-2813	965	6	seen	see	VERB
taxlaw-2813	965	7	as	as	ADV
taxlaw-2813	965	8	inevitable	inevitable	ADJ
taxlaw-2813	965	9	as	as	SCONJ
taxlaw-2813	965	10	the	the	DET
taxlaw-2813	965	11	conservative	conservative	ADJ
taxlaw-2813	965	12	government	government	NOUN
taxlaw-2813	965	13	staggered	stagger	VERB
taxlaw-2813	965	14	on	on	ADP
taxlaw-2813	965	15	during	during	ADP
taxlaw-2813	965	16	the	the	DET
taxlaw-2813	965	17	mid-1990s	mid-1990	NOUN
taxlaw-2813	965	18	.	.	PUNCT
taxlaw-2813	966	1	tim	tim	PROPN
taxlaw-2813	966	2	bale	bale	PROPN
taxlaw-2813	966	3	,	,	PUNCT
taxlaw-2813	966	4	the	the	DET
taxlaw-2813	966	5	conservative	conservative	ADJ
taxlaw-2813	966	6	party	party	NOUN
taxlaw-2813	966	7	:	:	PUNCT
taxlaw-2813	966	8	from	from	ADP
taxlaw-2813	966	9	thatcher	thatcher	PROPN
taxlaw-2813	966	10	to	to	ADP
taxlaw-2813	966	11	cameron	cameron	PROPN
taxlaw-2813	966	12	65–66	65–66	NUM
taxlaw-2813	966	13	(	(	PUNCT
taxlaw-2813	966	14	2010	2010	NUM
taxlaw-2813	966	15	)	)	PUNCT
taxlaw-2813	966	16	.	.	PUNCT
taxlaw-2813	967	1	anyone	anyone	PRON
taxlaw-2813	967	2	anticipating	anticipate	VERB
taxlaw-2813	967	3	future	future	ADJ
taxlaw-2813	967	4	british	british	ADJ
taxlaw-2813	967	5	policy	policy	NOUN
taxlaw-2813	967	6	would	would	AUX
taxlaw-2813	967	7	have	have	AUX
taxlaw-2813	967	8	foreseen	foresee	VERB
taxlaw-2813	967	9	the	the	DET
taxlaw-2813	967	10	shift	shift	NOUN
taxlaw-2813	967	11	well	well	ADV
taxlaw-2813	967	12	before	before	ADP
taxlaw-2813	967	13	1997	1997	NUM
taxlaw-2813	967	14	.	.	PUNCT
taxlaw-2813	968	1	217	217	NUM
taxlaw-2813	968	2	see	see	VERB
taxlaw-2813	968	3	working	work	VERB
taxlaw-2813	968	4	party	party	PROPN
taxlaw-2813	968	5	no	no	INTJ
taxlaw-2813	968	6	.	.	NOUN
taxlaw-2813	968	7	8	8	NUM
taxlaw-2813	968	8	on	on	ADP
taxlaw-2813	968	9	tax	tax	NOUN
taxlaw-2813	968	10	avoidance	avoidance	NOUN
taxlaw-2813	968	11	and	and	CCONJ
taxlaw-2813	968	12	evasion	evasion	NOUN
taxlaw-2813	968	13	,	,	PUNCT
taxlaw-2813	968	14	oecd	oecd	PROPN
taxlaw-2813	968	15	,	,	PUNCT
taxlaw-2813	968	16	future	future	ADJ
taxlaw-2813	968	17	work	work	NOUN
taxlaw-2813	968	18	programme	programme	NOUN
taxlaw-2813	968	19	and	and	CCONJ
taxlaw-2813	968	20	proposed	propose	VERB
taxlaw-2813	968	21	mandate	mandate	NOUN
taxlaw-2813	968	22	3	3	NUM
taxlaw-2813	968	23	(	(	PUNCT
taxlaw-2813	968	24	1995	1995	NUM
taxlaw-2813	968	25	)	)	PUNCT
taxlaw-2813	969	1	[	[	X
taxlaw-2813	969	2	hereinafter	hereinafter	NOUN
taxlaw-2813	969	3	oecd	oecd	PROPN
taxlaw-2813	969	4	,	,	PUNCT
taxlaw-2813	969	5	future	future	ADJ
taxlaw-2813	969	6	work	work	NOUN
taxlaw-2813	969	7	programme	programme	NOUN
taxlaw-2813	969	8	and	and	CCONJ
taxlaw-2813	969	9	proposed	propose	VERB
taxlaw-2813	969	10	mandate	mandate	NOUN
taxlaw-2813	969	11	]	]	PUNCT
taxlaw-2813	969	12	;	;	PUNCT
taxlaw-2813	969	13	working	work	VERB
taxlaw-2813	969	14	party	party	PROPN
taxlaw-2813	969	15	no	no	INTJ
taxlaw-2813	969	16	.	.	NOUN
taxlaw-2813	969	17	8	8	NUM
taxlaw-2813	969	18	on	on	ADP
taxlaw-2813	969	19	tax	tax	NOUN
taxlaw-2813	969	20	avoidance	avoidance	NOUN
taxlaw-2813	969	21	and	and	CCONJ
taxlaw-2813	969	22	evasion	evasion	NOUN
taxlaw-2813	969	23	,	,	PUNCT
taxlaw-2813	969	24	oecd	oecd	PROPN
taxlaw-2813	969	25	,	,	PUNCT
taxlaw-2813	969	26	report	report	NOUN
taxlaw-2813	969	27	on	on	ADP
taxlaw-2813	969	28	fiscal	fiscal	ADJ
taxlaw-2813	969	29	degradation	degradation	NOUN
taxlaw-2813	969	30	41	41	NUM
taxlaw-2813	969	31	(	(	PUNCT
taxlaw-2813	969	32	feb	feb	X
taxlaw-2813	969	33	.	.	PROPN
taxlaw-2813	969	34	6	6	NUM
taxlaw-2813	969	35	,	,	PUNCT
taxlaw-2813	969	36	1996	1996	NUM
taxlaw-2813	969	37	)	)	PUNCT
taxlaw-2813	970	1	[	[	X
taxlaw-2813	970	2	hereinafter	hereinafter	NOUN
taxlaw-2813	970	3	oecd	oecd	PROPN
taxlaw-2813	970	4	,	,	PUNCT
taxlaw-2813	970	5	report	report	NOUN
taxlaw-2813	970	6	on	on	ADP
taxlaw-2813	970	7	fiscal	fiscal	ADJ
taxlaw-2813	970	8	degradation	degradation	NOUN
taxlaw-2813	970	9	]	]	PUNCT
taxlaw-2813	970	10	.	.	PUNCT
taxlaw-2813	971	1	these	these	DET
taxlaw-2813	971	2	reports	report	NOUN
taxlaw-2813	971	3	give	give	VERB
taxlaw-2813	971	4	a	a	DET
taxlaw-2813	971	5	mandate	mandate	NOUN
taxlaw-2813	971	6	to	to	ADP
taxlaw-2813	971	7	working	working	NOUN
taxlaw-2813	971	8	party	party	PROPN
taxlaw-2813	971	9	no	no	INTJ
taxlaw-2813	971	10	.	.	NOUN
taxlaw-2813	971	11	8	8	NUM
taxlaw-2813	971	12	in	in	ADP
taxlaw-2813	971	13	1993	1993	NUM
taxlaw-2813	971	14	to	to	PART
taxlaw-2813	971	15	broaden	broaden	VERB
taxlaw-2813	971	16	its	its	PRON
taxlaw-2813	971	17	responsibilities	responsibility	NOUN
taxlaw-2813	971	18	to	to	PART
taxlaw-2813	971	19	include	include	VERB
taxlaw-2813	971	20	fiscal	fiscal	ADJ
taxlaw-2813	971	21	degradation	degradation	NOUN
taxlaw-2813	971	22	,	,	PUNCT
taxlaw-2813	971	23	whereas	whereas	SCONJ
taxlaw-2813	971	24	40	40	NUM
taxlaw-2813	971	25	columbia	columbia	PROPN
taxlaw-2813	971	26	journal	journal	NOUN
taxlaw-2813	971	27	of	of	ADP
taxlaw-2813	971	28	tax	tax	NOUN
taxlaw-2813	971	29	law	law	NOUN
taxlaw-2813	971	30	[	[	X
taxlaw-2813	971	31	vol.4:1	vol.4:1	X
taxlaw-2813	971	32	working	working	NOUN
taxlaw-2813	971	33	group	group	NOUN
taxlaw-2813	971	34	on	on	ADP
taxlaw-2813	971	35	fiscal	fiscal	ADJ
taxlaw-2813	971	36	degradation	degradation	NOUN
taxlaw-2813	971	37	was	be	AUX
taxlaw-2813	971	38	created	create	VERB
taxlaw-2813	971	39	and	and	CCONJ
taxlaw-2813	971	40	met	meet	VERB
taxlaw-2813	971	41	for	for	ADP
taxlaw-2813	971	42	the	the	DET
taxlaw-2813	971	43	first	first	ADJ
taxlaw-2813	971	44	time	time	NOUN
taxlaw-2813	971	45	in	in	ADP
taxlaw-2813	971	46	september	september	PROPN
taxlaw-2813	971	47	1994	1994	NUM
taxlaw-2813	971	48	with	with	ADP
taxlaw-2813	971	49	the	the	DET
taxlaw-2813	971	50	aim	aim	NOUN
taxlaw-2813	971	51	of	of	ADP
taxlaw-2813	971	52	establishing	establish	VERB
taxlaw-2813	971	53	a	a	DET
taxlaw-2813	971	54	“	"	PUNCT
taxlaw-2813	971	55	code	code	NOUN
taxlaw-2813	971	56	of	of	ADP
taxlaw-2813	971	57	good	good	ADJ
taxlaw-2813	971	58	conduct	conduct	NOUN
taxlaw-2813	971	59	”	"	PUNCT
taxlaw-2813	971	60	that	that	PRON
taxlaw-2813	971	61	would	would	AUX
taxlaw-2813	971	62	discourage	discourage	VERB
taxlaw-2813	971	63	countries	country	NOUN
taxlaw-2813	971	64	from	from	ADP
taxlaw-2813	971	65	continuing	continue	VERB
taxlaw-2813	971	66	or	or	CCONJ
taxlaw-2813	971	67	creating	create	VERB
taxlaw-2813	971	68	ptrs.219	ptrs.219	ADV
taxlaw-2813	971	69	the	the	DET
taxlaw-2813	971	70	group	group	NOUN
taxlaw-2813	971	71	set	set	VERB
taxlaw-2813	971	72	up	up	ADP
taxlaw-2813	971	73	criteria	criterion	NOUN
taxlaw-2813	971	74	for	for	ADP
taxlaw-2813	971	75	“	"	PUNCT
taxlaw-2813	971	76	acceptable	acceptable	ADJ
taxlaw-2813	971	77	”	"	PUNCT
taxlaw-2813	971	78	tax	tax	NOUN
taxlaw-2813	971	79	regimes	regime	NOUN
taxlaw-2813	971	80	,	,	PUNCT
taxlaw-2813	971	81	with	with	ADP
taxlaw-2813	971	82	proposals	proposal	NOUN
taxlaw-2813	971	83	to	to	ADP
taxlaw-2813	971	84	policy	policy	NOUN
taxlaw-2813	971	85	makers	maker	NOUN
taxlaw-2813	971	86	on	on	ADP
taxlaw-2813	971	87	how	how	SCONJ
taxlaw-2813	971	88	these	these	PRON
taxlaw-2813	971	89	could	could	AUX
taxlaw-2813	971	90	be	be	AUX
taxlaw-2813	971	91	designed.220	designed.220	NOUN
taxlaw-2813	971	92	ultimately	ultimately	ADV
taxlaw-2813	971	93	,	,	PUNCT
taxlaw-2813	971	94	the	the	DET
taxlaw-2813	971	95	project	project	NOUN
taxlaw-2813	971	96	was	be	AUX
taxlaw-2813	971	97	ignored	ignore	VERB
taxlaw-2813	971	98	by	by	ADP
taxlaw-2813	971	99	many	many	ADJ
taxlaw-2813	971	100	oecd	oecd	NOUN
taxlaw-2813	971	101	members	member	NOUN
taxlaw-2813	971	102	,	,	PUNCT
taxlaw-2813	971	103	and	and	CCONJ
taxlaw-2813	971	104	in	in	ADP
taxlaw-2813	971	105	the	the	DET
taxlaw-2813	971	106	end	end	NOUN
taxlaw-2813	971	107	,	,	PUNCT
taxlaw-2813	971	108	the	the	DET
taxlaw-2813	971	109	oecd	oecd	PROPN
taxlaw-2813	971	110	ministerial	ministerial	ADJ
taxlaw-2813	971	111	council	council	PROPN
taxlaw-2813	971	112	did	do	AUX
taxlaw-2813	971	113	not	not	PART
taxlaw-2813	971	114	endorse	endorse	VERB
taxlaw-2813	971	115	the	the	DET
taxlaw-2813	971	116	report.221	report.221	PROPN
taxlaw-2813	971	117	the	the	DET
taxlaw-2813	971	118	cfa	cfa	NOUN
taxlaw-2813	971	119	decided	decide	VERB
taxlaw-2813	971	120	that	that	SCONJ
taxlaw-2813	971	121	the	the	DET
taxlaw-2813	971	122	report	report	NOUN
taxlaw-2813	971	123	would	would	AUX
taxlaw-2813	971	124	be	be	AUX
taxlaw-2813	971	125	given	give	VERB
taxlaw-2813	971	126	wide	wide	ADJ
taxlaw-2813	971	127	distribution	distribution	NOUN
taxlaw-2813	971	128	but	but	CCONJ
taxlaw-2813	971	129	would	would	AUX
taxlaw-2813	971	130	not	not	PART
taxlaw-2813	971	131	be	be	AUX
taxlaw-2813	971	132	officially	officially	ADV
taxlaw-2813	971	133	published	publish	VERB
taxlaw-2813	971	134	,	,	PUNCT
taxlaw-2813	971	135	suggesting	suggest	VERB
taxlaw-2813	971	136	that	that	SCONJ
taxlaw-2813	971	137	the	the	DET
taxlaw-2813	971	138	report	report	NOUN
taxlaw-2813	971	139	could	could	AUX
taxlaw-2813	971	140	serve	serve	VERB
taxlaw-2813	971	141	as	as	ADP
taxlaw-2813	971	142	useful	useful	ADJ
taxlaw-2813	971	143	input	input	NOUN
taxlaw-2813	971	144	in	in	ADP
taxlaw-2813	971	145	its	its	PRON
taxlaw-2813	971	146	work.222	work.222	NOUN
taxlaw-2813	971	147	this	this	DET
taxlaw-2813	971	148	project	project	NOUN
taxlaw-2813	971	149	thus	thus	ADV
taxlaw-2813	971	150	did	do	AUX
taxlaw-2813	971	151	not	not	PART
taxlaw-2813	971	152	become	become	VERB
taxlaw-2813	971	153	the	the	DET
taxlaw-2813	971	154	great	great	ADJ
taxlaw-2813	971	155	leap	leap	NOUN
taxlaw-2813	971	156	forward	forward	ADV
taxlaw-2813	971	157	in	in	ADP
taxlaw-2813	971	158	international	international	ADJ
taxlaw-2813	971	159	tax	tax	NOUN
taxlaw-2813	971	160	cooperation	cooperation	NOUN
taxlaw-2813	971	161	that	that	SCONJ
taxlaw-2813	971	162	the	the	DET
taxlaw-2813	971	163	ctpa	ctpa	NOUN
taxlaw-2813	971	164	staff	staff	NOUN
taxlaw-2813	971	165	sought	seek	VERB
taxlaw-2813	971	166	.	.	PUNCT
taxlaw-2813	972	1	apparently	apparently	ADV
taxlaw-2813	972	2	,	,	PUNCT
taxlaw-2813	972	3	launching	launch	VERB
taxlaw-2813	972	4	such	such	DET
taxlaw-2813	972	5	a	a	DET
taxlaw-2813	972	6	project	project	NOUN
taxlaw-2813	972	7	at	at	ADP
taxlaw-2813	972	8	the	the	DET
taxlaw-2813	972	9	committee	committee	NOUN
taxlaw-2813	972	10	level	level	NOUN
taxlaw-2813	972	11	did	do	AUX
taxlaw-2813	972	12	not	not	PART
taxlaw-2813	972	13	give	give	VERB
taxlaw-2813	972	14	it	it	PRON
taxlaw-2813	972	15	enough	enough	ADJ
taxlaw-2813	972	16	status	status	NOUN
taxlaw-2813	972	17	as	as	ADP
taxlaw-2813	972	18	a	a	DET
taxlaw-2813	972	19	project	project	NOUN
taxlaw-2813	972	20	has	have	AUX
taxlaw-2813	972	21	that	that	PRON
taxlaw-2813	972	22	is	be	AUX
taxlaw-2813	972	23	approved	approve	VERB
taxlaw-2813	972	24	on	on	ADP
taxlaw-2813	972	25	a	a	DET
taxlaw-2813	972	26	higher	high	ADJ
taxlaw-2813	972	27	level	level	NOUN
taxlaw-2813	972	28	.	.	PUNCT
taxlaw-2813	973	1	owens	owens	PROPN
taxlaw-2813	973	2	would	would	AUX
taxlaw-2813	973	3	not	not	PART
taxlaw-2813	973	4	repeat	repeat	VERB
taxlaw-2813	973	5	this	this	DET
taxlaw-2813	973	6	mistake	mistake	NOUN
taxlaw-2813	973	7	.	.	PUNCT
taxlaw-2813	974	1	the	the	DET
taxlaw-2813	974	2	next	next	ADJ
taxlaw-2813	974	3	time	time	NOUN
taxlaw-2813	974	4	he	he	PRON
taxlaw-2813	974	5	would	would	AUX
taxlaw-2813	974	6	seek	seek	VERB
taxlaw-2813	974	7	support	support	NOUN
taxlaw-2813	974	8	for	for	ADP
taxlaw-2813	974	9	the	the	DET
taxlaw-2813	974	10	project	project	NOUN
taxlaw-2813	974	11	at	at	ADP
taxlaw-2813	974	12	the	the	DET
taxlaw-2813	974	13	ministerial	ministerial	ADJ
taxlaw-2813	974	14	level.223	level.223	NOUN
taxlaw-2813	974	15	after	after	SCONJ
taxlaw-2813	974	16	the	the	DET
taxlaw-2813	974	17	code	code	NOUN
taxlaw-2813	974	18	of	of	ADP
taxlaw-2813	974	19	good	good	ADJ
taxlaw-2813	974	20	conduct	conduct	NOUN
taxlaw-2813	974	21	fizzled	fizzle	VERB
taxlaw-2813	974	22	out	out	ADP
taxlaw-2813	974	23	,	,	PUNCT
taxlaw-2813	974	24	owens	owens	PROPN
taxlaw-2813	974	25	and	and	CCONJ
taxlaw-2813	974	26	his	his	PRON
taxlaw-2813	974	27	supporters	supporter	NOUN
taxlaw-2813	974	28	crafted	craft	VERB
taxlaw-2813	974	29	two	two	NUM
taxlaw-2813	974	30	measures	measure	NOUN
taxlaw-2813	974	31	to	to	PART
taxlaw-2813	974	32	restore	restore	VERB
taxlaw-2813	974	33	the	the	DET
taxlaw-2813	974	34	initiative	initiative	NOUN
taxlaw-2813	974	35	to	to	ADP
taxlaw-2813	974	36	life	life	NOUN
taxlaw-2813	974	37	:	:	PUNCT
taxlaw-2813	974	38	a	a	DET
taxlaw-2813	974	39	ministerial	ministerial	ADJ
taxlaw-2813	974	40	communiqué	communiqué	NOUN
taxlaw-2813	974	41	by	by	ADP
taxlaw-2813	974	42	the	the	DET
taxlaw-2813	974	43	oecd	oecd	PROPN
taxlaw-2813	974	44	council	council	PROPN
taxlaw-2813	974	45	and	and	CCONJ
taxlaw-2813	974	46	an	an	DET
taxlaw-2813	974	47	endorsement	endorsement	NOUN
taxlaw-2813	974	48	from	from	ADP
taxlaw-2813	974	49	the	the	DET
taxlaw-2813	974	50	group	group	NOUN
taxlaw-2813	974	51	of	of	ADP
taxlaw-2813	974	52	7	7	NUM
taxlaw-2813	974	53	(	(	PUNCT
taxlaw-2813	974	54	g7	g7	PROPN
taxlaw-2813	974	55	)	)	PUNCT
taxlaw-2813	974	56	.	.	PUNCT
taxlaw-2813	975	1	at	at	ADP
taxlaw-2813	975	2	its	its	PRON
taxlaw-2813	975	3	ministerial	ministerial	ADJ
taxlaw-2813	975	4	level	level	NOUN
taxlaw-2813	975	5	meeting	meeting	NOUN
taxlaw-2813	975	6	of	of	ADP
taxlaw-2813	975	7	finance	finance	NOUN
taxlaw-2813	975	8	ministers	minister	NOUN
taxlaw-2813	975	9	and	and	CCONJ
taxlaw-2813	975	10	others	other	NOUN
taxlaw-2813	975	11	in	in	ADP
taxlaw-2813	975	12	1996	1996	NUM
taxlaw-2813	975	13	,	,	PUNCT
taxlaw-2813	975	14	the	the	DET
taxlaw-2813	975	15	oecd	oecd	PROPN
taxlaw-2813	975	16	secretariat224	secretariat224	PROPN
taxlaw-2813	975	17	delivered	deliver	VERB
taxlaw-2813	975	18	the	the	DET
taxlaw-2813	975	19	ministerial	ministerial	ADJ
taxlaw-2813	975	20	communiqué	communiqué	NOUN
taxlaw-2813	975	21	,	,	PUNCT
taxlaw-2813	975	22	asking	ask	VERB
taxlaw-2813	975	23	the	the	DET
taxlaw-2813	975	24	oecd	oecd	PROPN
taxlaw-2813	975	25	to	to	PART
taxlaw-2813	975	26	“	"	PUNCT
taxlaw-2813	975	27	analyse	analyse	VERB
taxlaw-2813	975	28	and	and	CCONJ
taxlaw-2813	975	29	develop	develop	VERB
taxlaw-2813	975	30	measures	measure	NOUN
taxlaw-2813	975	31	to	to	PART
taxlaw-2813	975	32	counter	counter	VERB
taxlaw-2813	975	33	the	the	DET
taxlaw-2813	975	34	distorting	distorting	ADJ
taxlaw-2813	975	35	effects	effect	NOUN
taxlaw-2813	975	36	of	of	ADP
taxlaw-2813	975	37	‘	'	PUNCT
taxlaw-2813	975	38	harmful	harmful	ADJ
taxlaw-2813	975	39	tax	tax	NOUN
taxlaw-2813	975	40	competition	competition	NOUN
taxlaw-2813	975	41	’	'	PUNCT
taxlaw-2813	975	42	on	on	ADP
taxlaw-2813	975	43	investment	investment	NOUN
taxlaw-2813	975	44	and	and	CCONJ
taxlaw-2813	975	45	financing	financing	NOUN
taxlaw-2813	975	46	decisions	decision	NOUN
taxlaw-2813	975	47	,	,	PUNCT
taxlaw-2813	975	48	and	and	CCONJ
taxlaw-2813	975	49	the	the	DET
taxlaw-2813	975	50	consequences	consequence	NOUN
taxlaw-2813	975	51	for	for	ADP
taxlaw-2813	975	52	national	national	ADJ
taxlaw-2813	975	53	tax	tax	NOUN
taxlaw-2813	975	54	bases	basis	NOUN
taxlaw-2813	975	55	,	,	PUNCT
taxlaw-2813	975	56	and	and	CCONJ
taxlaw-2813	975	57	report	report	VERB
taxlaw-2813	975	58	back	back	ADV
taxlaw-2813	975	59	in	in	ADP
taxlaw-2813	975	60	1998.”225	1998.”225	NUM
taxlaw-2813	975	61	as	as	ADP
taxlaw-2813	975	62	with	with	ADP
taxlaw-2813	975	63	many	many	ADJ
taxlaw-2813	975	64	documents	document	NOUN
taxlaw-2813	975	65	issued	issue	VERB
taxlaw-2813	975	66	at	at	ADP
taxlaw-2813	975	67	this	this	DET
taxlaw-2813	975	68	level	level	NOUN
taxlaw-2813	975	69	,	,	PUNCT
taxlaw-2813	975	70	the	the	DET
taxlaw-2813	975	71	wording	wording	NOUN
taxlaw-2813	975	72	was	be	AUX
taxlaw-2813	975	73	prepared	prepare	VERB
taxlaw-2813	975	74	in	in	ADP
taxlaw-2813	975	75	advance	advance	NOUN
taxlaw-2813	975	76	as	as	ADP
taxlaw-2813	975	77	a	a	DET
taxlaw-2813	975	78	draft	draft	NOUN
taxlaw-2813	975	79	that	that	PRON
taxlaw-2813	975	80	the	the	DET
taxlaw-2813	975	81	gathering	gathering	NOUN
taxlaw-2813	975	82	would	would	AUX
taxlaw-2813	975	83	sign	sign	VERB
taxlaw-2813	975	84	at	at	ADP
taxlaw-2813	975	85	the	the	DET
taxlaw-2813	975	86	meeting	meeting	NOUN
taxlaw-2813	975	87	.	.	PUNCT
taxlaw-2813	976	1	the	the	DET
taxlaw-2813	976	2	meeting	meeting	NOUN
taxlaw-2813	976	3	at	at	ADP
taxlaw-2813	976	4	which	which	PRON
taxlaw-2813	976	5	the	the	DET
taxlaw-2813	976	6	text	text	NOUN
taxlaw-2813	976	7	was	be	AUX
taxlaw-2813	976	8	prepared	prepare	VERB
taxlaw-2813	976	9	,	,	PUNCT
taxlaw-2813	976	10	which	which	PRON
taxlaw-2813	976	11	included	include	VERB
taxlaw-2813	976	12	top	top	ADJ
taxlaw-2813	976	13	officials	official	NOUN
taxlaw-2813	976	14	of	of	ADP
taxlaw-2813	976	15	national	national	ADJ
taxlaw-2813	976	16	tax	tax	NOUN
taxlaw-2813	976	17	authorities	authority	NOUN
taxlaw-2813	976	18	,	,	PUNCT
taxlaw-2813	976	19	has	have	AUX
taxlaw-2813	976	20	been	be	AUX
taxlaw-2813	976	21	described	describe	VERB
taxlaw-2813	976	22	as	as	ADP
taxlaw-2813	976	23	“	"	PUNCT
taxlaw-2813	976	24	chaotic	chaotic	ADJ
taxlaw-2813	976	25	”	"	PUNCT
taxlaw-2813	976	26	with	with	ADP
taxlaw-2813	976	27	the	the	DET
taxlaw-2813	976	28	delegates	delegate	NOUN
taxlaw-2813	976	29	screaming	scream	VERB
taxlaw-2813	976	30	at	at	ADP
taxlaw-2813	976	31	each	each	DET
taxlaw-2813	976	32	other	other	ADJ
taxlaw-2813	976	33	,	,	PUNCT
taxlaw-2813	976	34	suggesting	suggest	VERB
taxlaw-2813	976	35	the	the	DET
taxlaw-2813	976	36	absence	absence	NOUN
taxlaw-2813	976	37	of	of	ADP
taxlaw-2813	976	38	a	a	DET
taxlaw-2813	976	39	consensus	consensus	NOUN
taxlaw-2813	976	40	.	.	PUNCT
taxlaw-2813	977	1	226	226	NUM
taxlaw-2813	977	2	those	those	PRON
taxlaw-2813	977	3	opposed	oppose	VERB
taxlaw-2813	977	4	called	call	VERB
taxlaw-2813	977	5	the	the	DET
taxlaw-2813	977	6	proposed	propose	VERB
taxlaw-2813	977	7	text	text	NOUN
taxlaw-2813	977	8	“	"	PUNCT
taxlaw-2813	977	9	[	[	X
taxlaw-2813	977	10	a	a	X
taxlaw-2813	977	11	]	]	X
taxlaw-2813	977	12	fire	fire	NOUN
taxlaw-2813	977	13	that	that	PRON
taxlaw-2813	977	14	needs	need	VERB
taxlaw-2813	977	15	to	to	PART
taxlaw-2813	977	16	be	be	AUX
taxlaw-2813	977	17	put	put	VERB
taxlaw-2813	977	18	out	out	ADP
taxlaw-2813	977	19	”	"	PUNCT
taxlaw-2813	977	20	and	and	CCONJ
taxlaw-2813	977	21	claimed	claim	VERB
taxlaw-2813	977	22	that	that	SCONJ
taxlaw-2813	977	23	it	it	PRON
taxlaw-2813	977	24	contradicted	contradict	VERB
taxlaw-2813	977	25	the	the	DET
taxlaw-2813	977	26	basic	basic	ADJ
taxlaw-2813	977	27	principles	principle	NOUN
taxlaw-2813	977	28	of	of	ADP
taxlaw-2813	977	29	the	the	DET
taxlaw-2813	977	30	oecd.227	oecd.227	PROPN
taxlaw-2813	977	31	a	a	DET
taxlaw-2813	977	32	month	month	NOUN
taxlaw-2813	977	33	later	later	ADV
taxlaw-2813	977	34	,	,	PUNCT
taxlaw-2813	977	35	the	the	DET
taxlaw-2813	977	36	g7	g7	PROPN
taxlaw-2813	977	37	endorsed	endorse	VERB
taxlaw-2813	977	38	the	the	DET
taxlaw-2813	977	39	the	the	DET
taxlaw-2813	977	40	mandate	mandate	NOUN
taxlaw-2813	977	41	for	for	ADP
taxlaw-2813	977	42	the	the	DET
taxlaw-2813	977	43	project	project	NOUN
taxlaw-2813	977	44	on	on	ADP
taxlaw-2813	977	45	fiscal	fiscal	ADJ
taxlaw-2813	977	46	degradation	degradation	NOUN
taxlaw-2813	977	47	was	be	AUX
taxlaw-2813	977	48	issued	issue	VERB
taxlaw-2813	977	49	in	in	ADP
taxlaw-2813	977	50	1994	1994	NUM
taxlaw-2813	977	51	.	.	PUNCT
taxlaw-2813	978	1	the	the	DET
taxlaw-2813	978	2	working	working	PROPN
taxlaw-2813	978	3	party	party	NOUN
taxlaw-2813	978	4	’s	’s	PART
taxlaw-2813	978	5	mandate	mandate	NOUN
taxlaw-2813	978	6	had	have	AUX
taxlaw-2813	978	7	previously	previously	ADV
taxlaw-2813	978	8	been	be	AUX
taxlaw-2813	978	9	updated	update	VERB
taxlaw-2813	978	10	and	and	CCONJ
taxlaw-2813	978	11	broadened	broaden	VERB
taxlaw-2813	978	12	in	in	ADP
taxlaw-2813	978	13	1984	1984	NUM
taxlaw-2813	978	14	and	and	CCONJ
taxlaw-2813	978	15	1989	1989	NUM
taxlaw-2813	978	16	respectively	respectively	ADV
taxlaw-2813	978	17	.	.	PUNCT
taxlaw-2813	979	1	218	218	NUM
taxlaw-2813	979	2	interview	interview	NOUN
taxlaw-2813	979	3	5	5	NUM
taxlaw-2813	979	4	with	with	ADP
taxlaw-2813	979	5	oecd	oecd	PROPN
taxlaw-2813	979	6	personnel	personnel	NOUN
taxlaw-2813	979	7	,	,	PUNCT
taxlaw-2813	979	8	supra	supra	PROPN
taxlaw-2813	979	9	note	note	NOUN
taxlaw-2813	979	10	100	100	NUM
taxlaw-2813	979	11	.	.	PUNCT
taxlaw-2813	980	1	219	219	NUM
taxlaw-2813	980	2	see	see	VERB
taxlaw-2813	980	3	oecd	oecd	PROPN
taxlaw-2813	980	4	,	,	PUNCT
taxlaw-2813	980	5	report	report	NOUN
taxlaw-2813	980	6	on	on	ADP
taxlaw-2813	980	7	fiscal	fiscal	ADJ
taxlaw-2813	980	8	degradation	degradation	NOUN
taxlaw-2813	980	9	,	,	PUNCT
taxlaw-2813	980	10	supra	supra	PROPN
taxlaw-2813	980	11	note	note	NOUN
taxlaw-2813	980	12	217	217	NUM
taxlaw-2813	980	13	,	,	PUNCT
taxlaw-2813	980	14	at	at	ADP
taxlaw-2813	980	15	42	42	NUM
taxlaw-2813	980	16	.	.	PUNCT
taxlaw-2813	981	1	the	the	DET
taxlaw-2813	981	2	aim	aim	NOUN
taxlaw-2813	981	3	of	of	ADP
taxlaw-2813	981	4	the	the	DET
taxlaw-2813	981	5	project	project	NOUN
taxlaw-2813	981	6	is	be	AUX
taxlaw-2813	981	7	described	describe	VERB
taxlaw-2813	981	8	as	as	ADP
taxlaw-2813	981	9	to	to	PART
taxlaw-2813	981	10	“	"	PUNCT
taxlaw-2813	981	11	avoid	avoid	VERB
taxlaw-2813	981	12	unfair	unfair	ADJ
taxlaw-2813	981	13	tax	tax	NOUN
taxlaw-2813	981	14	competition	competition	NOUN
taxlaw-2813	981	15	for	for	ADP
taxlaw-2813	981	16	commercial	commercial	ADJ
taxlaw-2813	981	17	and	and	CCONJ
taxlaw-2813	981	18	financial	financial	ADJ
taxlaw-2813	981	19	activities	activity	NOUN
taxlaw-2813	981	20	and	and	CCONJ
taxlaw-2813	981	21	to	to	PART
taxlaw-2813	981	22	avoid	avoid	VERB
taxlaw-2813	981	23	the	the	DET
taxlaw-2813	981	24	spread	spread	NOUN
taxlaw-2813	981	25	of	of	ADP
taxlaw-2813	981	26	tax	tax	NOUN
taxlaw-2813	981	27	regimes	regime	NOUN
taxlaw-2813	981	28	which	which	PRON
taxlaw-2813	981	29	undermine	undermine	VERB
taxlaw-2813	981	30	the	the	DET
taxlaw-2813	981	31	revenue	revenue	NOUN
taxlaw-2813	981	32	base	base	NOUN
taxlaw-2813	981	33	and	and	CCONJ
taxlaw-2813	981	34	open	open	VERB
taxlaw-2813	981	35	up	up	ADP
taxlaw-2813	981	36	new	new	ADJ
taxlaw-2813	981	37	avenues	avenue	NOUN
taxlaw-2813	981	38	for	for	ADP
taxlaw-2813	981	39	tax	tax	NOUN
taxlaw-2813	981	40	avoidance	avoidance	NOUN
taxlaw-2813	981	41	and	and	CCONJ
taxlaw-2813	981	42	evasion	evasion	NOUN
taxlaw-2813	981	43	.	.	PUNCT
taxlaw-2813	981	44	”	"	PUNCT
taxlaw-2813	982	1	i	i	PRON
taxlaw-2813	982	2	d.	d.	VERB
taxlaw-2813	982	3	at	at	ADP
taxlaw-2813	982	4	7	7	NUM
taxlaw-2813	982	5	.	.	PUNCT
taxlaw-2813	983	1	a	a	DET
taxlaw-2813	983	2	note	note	NOUN
taxlaw-2813	983	3	from	from	ADP
taxlaw-2813	983	4	jeffrey	jeffrey	PROPN
taxlaw-2813	983	5	owens	owens	PROPN
taxlaw-2813	983	6	describes	describe	VERB
taxlaw-2813	983	7	the	the	DET
taxlaw-2813	983	8	aim	aim	NOUN
taxlaw-2813	983	9	of	of	ADP
taxlaw-2813	983	10	the	the	DET
taxlaw-2813	983	11	project	project	NOUN
taxlaw-2813	983	12	as	as	ADP
taxlaw-2813	983	13	to	to	PART
taxlaw-2813	983	14	“	"	PUNCT
taxlaw-2813	983	15	establish	establish	VERB
taxlaw-2813	983	16	code	code	NOUN
taxlaw-2813	983	17	of	of	ADP
taxlaw-2813	983	18	good	good	ADJ
taxlaw-2813	983	19	conduct	conduct	NOUN
taxlaw-2813	983	20	which	which	PRON
taxlaw-2813	983	21	would	would	AUX
taxlaw-2813	983	22	discourage	discourage	VERB
taxlaw-2813	983	23	countries	country	NOUN
taxlaw-2813	983	24	from	from	ADP
taxlaw-2813	983	25	maintaining	maintain	VERB
taxlaw-2813	983	26	and	and	CCONJ
taxlaw-2813	983	27	adopting	adopt	VERB
taxlaw-2813	983	28	preferential	preferential	ADJ
taxlaw-2813	983	29	tax	tax	NOUN
taxlaw-2813	983	30	regimes	regime	NOUN
taxlaw-2813	983	31	which	which	PRON
taxlaw-2813	983	32	undermine	undermine	VERB
taxlaw-2813	983	33	the	the	DET
taxlaw-2813	983	34	tax	tax	NOUN
taxlaw-2813	983	35	base	base	NOUN
taxlaw-2813	983	36	of	of	ADP
taxlaw-2813	983	37	their	their	PRON
taxlaw-2813	983	38	treaty	treaty	NOUN
taxlaw-2813	983	39	partners	partner	NOUN
taxlaw-2813	983	40	.	.	PUNCT
taxlaw-2813	983	41	”	"	PUNCT
taxlaw-2813	984	1	i	i	PRON
taxlaw-2813	984	2	d.	d.	PROPN
taxlaw-2813	984	3	at	at	ADP
taxlaw-2813	984	4	42	42	NUM
taxlaw-2813	984	5	.	.	PUNCT
taxlaw-2813	985	1	220	220	NUM
taxlaw-2813	985	2	see	see	VERB
taxlaw-2813	985	3	oecd	oecd	PROPN
taxlaw-2813	985	4	,	,	PUNCT
taxlaw-2813	985	5	report	report	NOUN
taxlaw-2813	985	6	on	on	ADP
taxlaw-2813	985	7	fiscal	fiscal	ADJ
taxlaw-2813	985	8	degradation	degradation	NOUN
taxlaw-2813	985	9	,	,	PUNCT
taxlaw-2813	985	10	supra	supra	PROPN
taxlaw-2813	985	11	note	note	NOUN
taxlaw-2813	985	12	217	217	NUM
taxlaw-2813	985	13	,	,	PUNCT
taxlaw-2813	985	14	at	at	ADP
taxlaw-2813	985	15	9	9	NUM
taxlaw-2813	985	16	.	.	NOUN
taxlaw-2813	985	17	221	221	NUM
taxlaw-2813	985	18	see	see	NOUN
taxlaw-2813	985	19	sharman	sharman	NOUN
taxlaw-2813	985	20	,	,	PUNCT
taxlaw-2813	985	21	supra	supra	PROPN
taxlaw-2813	985	22	note	note	PROPN
taxlaw-2813	985	23	216	216	NUM
taxlaw-2813	985	24	,	,	PUNCT
taxlaw-2813	985	25	at	at	ADP
taxlaw-2813	985	26	41	41	NUM
taxlaw-2813	985	27	.	.	PUNCT
taxlaw-2813	986	1	222	222	NUM
taxlaw-2813	986	2	see	see	VERB
taxlaw-2813	986	3	oecd	oecd	PROPN
taxlaw-2813	986	4	,	,	PUNCT
taxlaw-2813	986	5	future	future	ADJ
taxlaw-2813	986	6	work	work	NOUN
taxlaw-2813	986	7	programme	programme	NOUN
taxlaw-2813	986	8	and	and	CCONJ
taxlaw-2813	986	9	proposed	propose	VERB
taxlaw-2813	986	10	mandate	mandate	NOUN
taxlaw-2813	986	11	,	,	PUNCT
taxlaw-2813	986	12	supra	supra	PROPN
taxlaw-2813	986	13	note	note	NOUN
taxlaw-2813	986	14	217	217	NUM
taxlaw-2813	986	15	,	,	PUNCT
taxlaw-2813	986	16	at	at	ADP
taxlaw-2813	986	17	3–5	3–5	NUM
taxlaw-2813	986	18	.	.	NOUN
taxlaw-2813	986	19	223	223	NUM
taxlaw-2813	986	20	interview	interview	NOUN
taxlaw-2813	986	21	5	5	NUM
taxlaw-2813	986	22	with	with	ADP
taxlaw-2813	986	23	oecd	oecd	PROPN
taxlaw-2813	986	24	personnel	personnel	NOUN
taxlaw-2813	986	25	,	,	PUNCT
taxlaw-2813	986	26	supra	supra	PROPN
taxlaw-2813	986	27	note	note	NOUN
taxlaw-2813	986	28	100	100	NUM
taxlaw-2813	986	29	.	.	PUNCT
taxlaw-2813	987	1	224	224	NUM
taxlaw-2813	987	2	present	present	ADJ
taxlaw-2813	987	3	at	at	ADP
taxlaw-2813	987	4	the	the	DET
taxlaw-2813	987	5	oecd	oecd	PROPN
taxlaw-2813	987	6	meeting	meeting	NOUN
taxlaw-2813	987	7	were	be	AUX
taxlaw-2813	987	8	ministers	minister	NOUN
taxlaw-2813	987	9	and	and	CCONJ
taxlaw-2813	987	10	other	other	ADJ
taxlaw-2813	987	11	representatives	representative	NOUN
taxlaw-2813	987	12	from	from	ADP
taxlaw-2813	987	13	germany	germany	PROPN
taxlaw-2813	987	14	,	,	PUNCT
taxlaw-2813	987	15	australia	australia	PROPN
taxlaw-2813	987	16	,	,	PUNCT
taxlaw-2813	987	17	austria	austria	PROPN
taxlaw-2813	987	18	,	,	PUNCT
taxlaw-2813	987	19	belgium	belgium	PROPN
taxlaw-2813	987	20	,	,	PUNCT
taxlaw-2813	987	21	canada	canada	PROPN
taxlaw-2813	987	22	,	,	PUNCT
taxlaw-2813	987	23	denmark	denmark	PROPN
taxlaw-2813	987	24	,	,	PUNCT
taxlaw-2813	987	25	spain	spain	PROPN
taxlaw-2813	987	26	,	,	PUNCT
taxlaw-2813	987	27	the	the	DET
taxlaw-2813	987	28	united	united	PROPN
taxlaw-2813	987	29	states	states	PROPN
taxlaw-2813	987	30	,	,	PUNCT
taxlaw-2813	987	31	finland	finland	PROPN
taxlaw-2813	987	32	,	,	PUNCT
taxlaw-2813	987	33	france	france	PROPN
taxlaw-2813	987	34	,	,	PUNCT
taxlaw-2813	987	35	greece	greece	PROPN
taxlaw-2813	987	36	,	,	PUNCT
taxlaw-2813	987	37	hungary	hungary	PROPN
taxlaw-2813	987	38	,	,	PUNCT
taxlaw-2813	987	39	iceland	iceland	PROPN
taxlaw-2813	987	40	,	,	PUNCT
taxlaw-2813	987	41	ireland	ireland	PROPN
taxlaw-2813	987	42	,	,	PUNCT
taxlaw-2813	987	43	italy	italy	PROPN
taxlaw-2813	987	44	,	,	PUNCT
taxlaw-2813	987	45	japan	japan	PROPN
taxlaw-2813	987	46	,	,	PUNCT
taxlaw-2813	987	47	luxembourg	luxembourg	PROPN
taxlaw-2813	987	48	,	,	PUNCT
taxlaw-2813	987	49	mexico	mexico	PROPN
taxlaw-2813	987	50	,	,	PUNCT
taxlaw-2813	987	51	norway	norway	PROPN
taxlaw-2813	987	52	,	,	PUNCT
taxlaw-2813	987	53	new	new	PROPN
taxlaw-2813	987	54	zealand	zealand	PROPN
taxlaw-2813	987	55	,	,	PUNCT
taxlaw-2813	987	56	the	the	DET
taxlaw-2813	987	57	netherlands	netherlands	PROPN
taxlaw-2813	987	58	,	,	PUNCT
taxlaw-2813	987	59	portugal	portugal	PROPN
taxlaw-2813	987	60	,	,	PUNCT
taxlaw-2813	987	61	the	the	DET
taxlaw-2813	987	62	czech	czech	PROPN
taxlaw-2813	987	63	republic	republic	NOUN
taxlaw-2813	987	64	,	,	PUNCT
taxlaw-2813	987	65	the	the	DET
taxlaw-2813	987	66	united	united	PROPN
taxlaw-2813	987	67	kingdom	kingdom	PROPN
taxlaw-2813	987	68	,	,	PUNCT
taxlaw-2813	987	69	sweden	sweden	PROPN
taxlaw-2813	987	70	,	,	PUNCT
taxlaw-2813	987	71	switzerland	switzerland	PROPN
taxlaw-2813	987	72	and	and	CCONJ
taxlaw-2813	987	73	turkey	turkey	NOUN
taxlaw-2813	987	74	.	.	PUNCT
taxlaw-2813	988	1	also	also	ADV
taxlaw-2813	988	2	at	at	ADP
taxlaw-2813	988	3	the	the	DET
taxlaw-2813	988	4	meeting	meeting	NOUN
taxlaw-2813	988	5	were	be	AUX
taxlaw-2813	988	6	representatives	representative	NOUN
taxlaw-2813	988	7	of	of	ADP
taxlaw-2813	988	8	the	the	DET
taxlaw-2813	988	9	european	european	PROPN
taxlaw-2813	988	10	commission	commission	PROPN
taxlaw-2813	988	11	,	,	PUNCT
taxlaw-2813	988	12	world	world	PROPN
taxlaw-2813	988	13	bank	bank	PROPN
taxlaw-2813	988	14	,	,	PUNCT
taxlaw-2813	988	15	european	european	PROPN
taxlaw-2813	988	16	free	free	PROPN
taxlaw-2813	988	17	trade	trade	PROPN
taxlaw-2813	988	18	association	association	NOUN
taxlaw-2813	988	19	(	(	PUNCT
taxlaw-2813	988	20	efta	efta	PROPN
taxlaw-2813	988	21	)	)	PUNCT
taxlaw-2813	988	22	,	,	PUNCT
taxlaw-2813	988	23	bank	bank	NOUN
taxlaw-2813	988	24	for	for	ADP
taxlaw-2813	988	25	international	international	ADJ
taxlaw-2813	988	26	settlements	settlement	NOUN
taxlaw-2813	988	27	(	(	PUNCT
taxlaw-2813	988	28	bis	bis	ADJ
taxlaw-2813	988	29	)	)	PUNCT
taxlaw-2813	988	30	,	,	PUNCT
taxlaw-2813	988	31	international	international	ADJ
taxlaw-2813	988	32	monetary	monetary	ADJ
taxlaw-2813	988	33	fund	fund	NOUN
taxlaw-2813	988	34	(	(	PUNCT
taxlaw-2813	988	35	imf	imf	PROPN
taxlaw-2813	988	36	)	)	PUNCT
taxlaw-2813	988	37	,	,	PUNCT
taxlaw-2813	988	38	international	international	ADJ
taxlaw-2813	988	39	labour	labour	NOUN
taxlaw-2813	988	40	organization	organization	NOUN
taxlaw-2813	988	41	(	(	PUNCT
taxlaw-2813	988	42	ilo	ilo	PROPN
taxlaw-2813	988	43	)	)	PUNCT
taxlaw-2813	988	44	,	,	PUNCT
taxlaw-2813	988	45	and	and	CCONJ
taxlaw-2813	988	46	world	world	NOUN
taxlaw-2813	988	47	trade	trade	NOUN
taxlaw-2813	988	48	organization	organization	NOUN
taxlaw-2813	988	49	(	(	PUNCT
taxlaw-2813	988	50	wto	wto	PROPN
taxlaw-2813	988	51	)	)	PUNCT
taxlaw-2813	988	52	.	.	PUNCT
taxlaw-2813	989	1	ministerial	ministerial	ADJ
taxlaw-2813	989	2	council	council	PROPN
taxlaw-2813	989	3	,	,	PUNCT
taxlaw-2813	989	4	oecd	oecd	PROPN
taxlaw-2813	989	5	,	,	PUNCT
taxlaw-2813	989	6	list	list	NOUN
taxlaw-2813	989	7	of	of	ADP
taxlaw-2813	989	8	countries	country	NOUN
taxlaw-2813	989	9	’	'	PUNCT
taxlaw-2813	989	10	representatives	representative	NOUN
taxlaw-2813	989	11	and	and	CCONJ
taxlaw-2813	989	12	observers	observer	NOUN
taxlaw-2813	989	13	(	(	PUNCT
taxlaw-2813	989	14	1996	1996	NUM
taxlaw-2813	989	15	)	)	PUNCT
taxlaw-2813	989	16	.	.	PUNCT
taxlaw-2813	990	1	225	225	NUM
taxlaw-2813	990	2	ministerial	ministerial	ADJ
taxlaw-2813	990	3	council	council	NOUN
taxlaw-2813	990	4	,	,	PUNCT
taxlaw-2813	990	5	oecd	oecd	PROPN
taxlaw-2813	990	6	,	,	PUNCT
taxlaw-2813	990	7	draft	draft	NOUN
taxlaw-2813	990	8	communiqué	communiqué	NOUN
taxlaw-2813	990	9	(	(	PUNCT
taxlaw-2813	990	10	1996	1996	NUM
taxlaw-2813	990	11	)	)	PUNCT
taxlaw-2813	990	12	(	(	PUNCT
taxlaw-2813	990	13	emphasis	emphasis	NOUN
taxlaw-2813	990	14	added	add	VERB
taxlaw-2813	990	15	)	)	PUNCT
taxlaw-2813	990	16	.	.	PUNCT
taxlaw-2813	991	1	226	226	NUM
taxlaw-2813	991	2	interview	interview	NOUN
taxlaw-2813	991	3	5	5	NUM
taxlaw-2813	991	4	with	with	ADP
taxlaw-2813	991	5	oecd	oecd	PROPN
taxlaw-2813	991	6	personnel	personnel	NOUN
taxlaw-2813	991	7	,	,	PUNCT
taxlaw-2813	991	8	supra	supra	PROPN
taxlaw-2813	991	9	note	note	NOUN
taxlaw-2813	991	10	100	100	NUM
taxlaw-2813	991	11	.	.	PUNCT
taxlaw-2813	992	1	227	227	NUM
taxlaw-2813	992	2	interview	interview	NOUN
taxlaw-2813	992	3	5	5	NUM
taxlaw-2813	992	4	with	with	ADP
taxlaw-2813	992	5	oecd	oecd	PROPN
taxlaw-2813	992	6	personnel	personnel	NOUN
taxlaw-2813	992	7	,	,	PUNCT
taxlaw-2813	992	8	supra	supra	PROPN
taxlaw-2813	992	9	note	note	NOUN
taxlaw-2813	992	10	100	100	NUM
taxlaw-2813	992	11	.	.	PUNCT
taxlaw-2813	992	12	2012	2012	NUM
taxlaw-2813	992	13	]	]	PUNCT
taxlaw-2813	992	14	cartelizing	cartelize	VERB
taxlaw-2813	992	15	taxes	taxis	NOUN
taxlaw-2813	992	16	41	41	NUM
taxlaw-2813	992	17	communiqué	communiqué	NOUN
taxlaw-2813	992	18	,	,	PUNCT
taxlaw-2813	992	19	arguing	argue	VERB
taxlaw-2813	992	20	that	that	SCONJ
taxlaw-2813	992	21	“	"	PUNCT
taxlaw-2813	992	22	harmful	harmful	ADJ
taxlaw-2813	992	23	tax	tax	NOUN
taxlaw-2813	992	24	competition	competition	NOUN
taxlaw-2813	992	25	”	"	PUNCT
taxlaw-2813	992	26	distorted	distort	VERB
taxlaw-2813	992	27	trade	trade	NOUN
taxlaw-2813	992	28	and	and	CCONJ
taxlaw-2813	992	29	investment.228	investment.228	PROPN
taxlaw-2813	992	30	the	the	DET
taxlaw-2813	992	31	g7	g7	PROPN
taxlaw-2813	992	32	further	far	ADV
taxlaw-2813	992	33	“	"	PUNCT
taxlaw-2813	992	34	strongly	strongly	ADV
taxlaw-2813	992	35	urge[d	urge[d	PROPN
taxlaw-2813	992	36	]	]	X
taxlaw-2813	992	37	the	the	DET
taxlaw-2813	992	38	oecd	oecd	PROPN
taxlaw-2813	992	39	to	to	PART
taxlaw-2813	992	40	vigorously	vigorously	ADV
taxlaw-2813	992	41	pursue	pursue	VERB
taxlaw-2813	992	42	its	its	PRON
taxlaw-2813	992	43	work	work	NOUN
taxlaw-2813	992	44	in	in	ADP
taxlaw-2813	992	45	this	this	DET
taxlaw-2813	992	46	field	field	NOUN
taxlaw-2813	992	47	,	,	PUNCT
taxlaw-2813	992	48	aimed	aim	VERB
taxlaw-2813	992	49	at	at	ADP
taxlaw-2813	992	50	establishing	establish	VERB
taxlaw-2813	992	51	a	a	DET
taxlaw-2813	992	52	multilateral	multilateral	ADJ
taxlaw-2813	992	53	approach	approach	NOUN
taxlaw-2813	992	54	under	under	ADP
taxlaw-2813	992	55	which	which	PRON
taxlaw-2813	992	56	countries	country	NOUN
taxlaw-2813	992	57	could	could	AUX
taxlaw-2813	992	58	operate	operate	VERB
taxlaw-2813	992	59	individually	individually	ADV
taxlaw-2813	992	60	and	and	CCONJ
taxlaw-2813	992	61	collectively	collectively	ADV
taxlaw-2813	992	62	to	to	PART
taxlaw-2813	992	63	limit	limit	VERB
taxlaw-2813	992	64	the	the	DET
taxlaw-2813	992	65	extent	extent	NOUN
taxlaw-2813	992	66	of	of	ADP
taxlaw-2813	992	67	these	these	DET
taxlaw-2813	992	68	practices	practice	NOUN
taxlaw-2813	992	69	.	.	PUNCT
taxlaw-2813	992	70	”229	”229	PUNCT
taxlaw-2813	993	1	this	this	DET
taxlaw-2813	993	2	endorsement	endorsement	NOUN
taxlaw-2813	993	3	was	be	AUX
taxlaw-2813	993	4	a	a	DET
taxlaw-2813	993	5	result	result	NOUN
taxlaw-2813	993	6	of	of	ADP
taxlaw-2813	993	7	skillful	skillful	ADJ
taxlaw-2813	993	8	diplomacy	diplomacy	NOUN
taxlaw-2813	993	9	by	by	ADP
taxlaw-2813	993	10	owens	owens	PROPN
taxlaw-2813	993	11	and	and	CCONJ
taxlaw-2813	993	12	his	his	PRON
taxlaw-2813	993	13	supporters230	supporters230	PROPN
taxlaw-2813	993	14	and	and	CCONJ
taxlaw-2813	993	15	enhanced	enhance	VERB
taxlaw-2813	993	16	the	the	DET
taxlaw-2813	993	17	project	project	NOUN
taxlaw-2813	993	18	’s	’s	PART
taxlaw-2813	993	19	political	political	ADJ
taxlaw-2813	993	20	clout.231	clout.231	NOUN
taxlaw-2813	993	21	the	the	DET
taxlaw-2813	993	22	g7	g7	PROPN
taxlaw-2813	993	23	has	have	VERB
taxlaw-2813	993	24	a	a	DET
taxlaw-2813	993	25	history	history	NOUN
taxlaw-2813	993	26	of	of	ADP
taxlaw-2813	993	27	influencing	influence	VERB
taxlaw-2813	993	28	the	the	DET
taxlaw-2813	993	29	oecd	oecd	PROPN
taxlaw-2813	993	30	’s	’s	PART
taxlaw-2813	993	31	direction	direction	NOUN
taxlaw-2813	993	32	through	through	ADP
taxlaw-2813	993	33	the	the	DET
taxlaw-2813	993	34	communiqués	communiqué	NOUN
taxlaw-2813	993	35	that	that	PRON
taxlaw-2813	993	36	the	the	DET
taxlaw-2813	993	37	group	group	NOUN
taxlaw-2813	993	38	issues	issue	NOUN
taxlaw-2813	993	39	after	after	ADP
taxlaw-2813	993	40	its	its	PRON
taxlaw-2813	993	41	yearly	yearly	ADJ
taxlaw-2813	993	42	summits.232	summits.232	NOUN
taxlaw-2813	993	43	the	the	DET
taxlaw-2813	993	44	g7	g7	PROPN
taxlaw-2813	993	45	was	be	AUX
taxlaw-2813	993	46	particularly	particularly	ADV
taxlaw-2813	993	47	sympathetic	sympathetic	ADJ
taxlaw-2813	993	48	to	to	ADP
taxlaw-2813	993	49	the	the	DET
taxlaw-2813	993	50	cause	cause	NOUN
taxlaw-2813	993	51	of	of	ADP
taxlaw-2813	993	52	regulating	regulate	VERB
taxlaw-2813	993	53	capital	capital	NOUN
taxlaw-2813	993	54	flows	flow	NOUN
taxlaw-2813	993	55	.	.	PUNCT
taxlaw-2813	994	1	primarily	primarily	ADV
taxlaw-2813	994	2	,	,	PUNCT
taxlaw-2813	994	3	it	it	PRON
taxlaw-2813	994	4	was	be	AUX
taxlaw-2813	994	5	active	active	ADJ
taxlaw-2813	994	6	in	in	ADP
taxlaw-2813	994	7	controlling	control	VERB
taxlaw-2813	994	8	money	money	NOUN
taxlaw-2813	994	9	laundering	launder	VERB
taxlaw-2813	994	10	through	through	ADP
taxlaw-2813	994	11	its	its	PRON
taxlaw-2813	994	12	founding	founding	NOUN
taxlaw-2813	994	13	of	of	ADP
taxlaw-2813	994	14	the	the	DET
taxlaw-2813	994	15	financial	financial	ADJ
taxlaw-2813	994	16	action	action	NOUN
taxlaw-2813	994	17	task	task	NOUN
taxlaw-2813	994	18	force	force	NOUN
taxlaw-2813	994	19	(	(	PUNCT
taxlaw-2813	994	20	fatf).233	fatf).233	VERB
taxlaw-2813	994	21	in	in	ADP
taxlaw-2813	994	22	addition	addition	NOUN
taxlaw-2813	994	23	,	,	PUNCT
taxlaw-2813	994	24	the	the	DET
taxlaw-2813	994	25	eu	eu	PROPN
taxlaw-2813	994	26	regulators	regulator	NOUN
taxlaw-2813	994	27	were	be	AUX
taxlaw-2813	994	28	increasingly	increasingly	ADV
taxlaw-2813	994	29	critical	critical	ADJ
taxlaw-2813	994	30	of	of	ADP
taxlaw-2813	994	31	ireland	ireland	NOUN
taxlaw-2813	994	32	for	for	ADP
taxlaw-2813	994	33	its	its	PRON
taxlaw-2813	994	34	low	low	ADJ
taxlaw-2813	994	35	228	228	NUM
taxlaw-2813	994	36	oecd	oecd	PROPN
taxlaw-2813	994	37	,	,	PUNCT
taxlaw-2813	994	38	harmful	harmful	ADJ
taxlaw-2813	994	39	tax	tax	NOUN
taxlaw-2813	994	40	competition	competition	NOUN
taxlaw-2813	994	41	:	:	PUNCT
taxlaw-2813	994	42	an	an	DET
taxlaw-2813	994	43	emerging	emerge	VERB
taxlaw-2813	994	44	global	global	ADJ
taxlaw-2813	994	45	issue	issue	NOUN
taxlaw-2813	994	46	7	7	NUM
taxlaw-2813	994	47	(	(	PUNCT
taxlaw-2813	994	48	1998	1998	NUM
taxlaw-2813	994	49	)	)	PUNCT
taxlaw-2813	994	50	,	,	PUNCT
taxlaw-2813	994	51	available	available	ADJ
taxlaw-2813	994	52	at	at	ADP
taxlaw-2813	994	53	http://www.oecd.org/dataoecd/33/0/1904176.pdf	http://www.oecd.org/dataoecd/33/0/1904176.pdf	NOUN
taxlaw-2813	994	54	(	(	PUNCT
taxlaw-2813	994	55	last	last	ADV
taxlaw-2813	994	56	accessed	access	VERB
taxlaw-2813	994	57	oct	oct	PROPN
taxlaw-2813	994	58	.	.	PROPN
taxlaw-2813	994	59	11	11	NUM
taxlaw-2813	994	60	,	,	PUNCT
taxlaw-2813	994	61	2012	2012	NUM
taxlaw-2813	994	62	)	)	PUNCT
taxlaw-2813	994	63	.	.	PUNCT
taxlaw-2813	995	1	229	229	NUM
taxlaw-2813	996	1	i	i	PRON
taxlaw-2813	996	2	d.	d.	NOUN
taxlaw-2813	996	3	230	230	NUM
taxlaw-2813	996	4	interview	interview	NOUN
taxlaw-2813	996	5	5	5	NUM
taxlaw-2813	996	6	with	with	ADP
taxlaw-2813	996	7	oecd	oecd	PROPN
taxlaw-2813	996	8	personnel	personnel	NOUN
taxlaw-2813	996	9	,	,	PUNCT
taxlaw-2813	996	10	supra	supra	PROPN
taxlaw-2813	996	11	note	note	NOUN
taxlaw-2813	996	12	100	100	NUM
taxlaw-2813	996	13	.	.	X
taxlaw-2813	996	14	231	231	NUM
taxlaw-2813	997	1	it	it	PRON
taxlaw-2813	997	2	is	be	AUX
taxlaw-2813	997	3	important	important	ADJ
taxlaw-2813	997	4	to	to	PART
taxlaw-2813	997	5	put	put	VERB
taxlaw-2813	997	6	the	the	DET
taxlaw-2813	997	7	role	role	NOUN
taxlaw-2813	997	8	of	of	ADP
taxlaw-2813	997	9	the	the	DET
taxlaw-2813	997	10	g7	g7	PROPN
taxlaw-2813	997	11	into	into	ADP
taxlaw-2813	997	12	context	context	NOUN
taxlaw-2813	997	13	to	to	PART
taxlaw-2813	997	14	understand	understand	VERB
taxlaw-2813	997	15	the	the	DET
taxlaw-2813	997	16	dynamics	dynamic	NOUN
taxlaw-2813	997	17	of	of	ADP
taxlaw-2813	997	18	the	the	DET
taxlaw-2813	997	19	debate	debate	NOUN
taxlaw-2813	997	20	.	.	PUNCT
taxlaw-2813	998	1	after	after	ADP
taxlaw-2813	998	2	gaining	gain	VERB
taxlaw-2813	998	3	inadequate	inadequate	ADJ
taxlaw-2813	998	4	support	support	NOUN
taxlaw-2813	998	5	from	from	ADP
taxlaw-2813	998	6	oecd	oecd	PROPN
taxlaw-2813	998	7	to	to	PART
taxlaw-2813	998	8	win	win	VERB
taxlaw-2813	998	9	an	an	DET
taxlaw-2813	998	10	endorsement	endorsement	NOUN
taxlaw-2813	998	11	in	in	ADP
taxlaw-2813	998	12	the	the	DET
taxlaw-2813	998	13	ministerial	ministerial	ADJ
taxlaw-2813	998	14	council	council	NOUN
taxlaw-2813	998	15	,	,	PUNCT
taxlaw-2813	998	16	owens	owens	PROPN
taxlaw-2813	998	17	wanted	want	VERB
taxlaw-2813	998	18	to	to	PART
taxlaw-2813	998	19	ensure	ensure	VERB
taxlaw-2813	998	20	that	that	SCONJ
taxlaw-2813	998	21	he	he	PRON
taxlaw-2813	998	22	had	have	VERB
taxlaw-2813	998	23	solid	solid	ADJ
taxlaw-2813	998	24	support	support	NOUN
taxlaw-2813	998	25	from	from	ADP
taxlaw-2813	998	26	the	the	DET
taxlaw-2813	998	27	onset	onset	NOUN
taxlaw-2813	998	28	of	of	ADP
taxlaw-2813	998	29	the	the	DET
taxlaw-2813	998	30	project	project	NOUN
taxlaw-2813	998	31	from	from	ADP
taxlaw-2813	998	32	another	another	DET
taxlaw-2813	998	33	powerful	powerful	ADJ
taxlaw-2813	998	34	body	body	NOUN
taxlaw-2813	998	35	.	.	PUNCT
taxlaw-2813	999	1	he	he	PRON
taxlaw-2813	999	2	secured	secure	VERB
taxlaw-2813	999	3	support	support	NOUN
taxlaw-2813	999	4	from	from	ADP
taxlaw-2813	999	5	the	the	DET
taxlaw-2813	999	6	g7	g7	PROPN
taxlaw-2813	999	7	,	,	PUNCT
taxlaw-2813	999	8	an	an	DET
taxlaw-2813	999	9	organization	organization	NOUN
taxlaw-2813	999	10	with	with	ADP
taxlaw-2813	999	11	an	an	DET
taxlaw-2813	999	12	almost	almost	ADV
taxlaw-2813	999	13	identical	identical	ADJ
taxlaw-2813	999	14	membership	membership	NOUN
taxlaw-2813	999	15	but	but	CCONJ
taxlaw-2813	999	16	whose	whose	DET
taxlaw-2813	999	17	agenda	agenda	NOUN
taxlaw-2813	999	18	and	and	CCONJ
taxlaw-2813	999	19	actions	action	NOUN
taxlaw-2813	999	20	were	be	AUX
taxlaw-2813	999	21	set	set	VERB
taxlaw-2813	999	22	by	by	ADP
taxlaw-2813	999	23	a	a	DET
taxlaw-2813	999	24	quite	quite	ADV
taxlaw-2813	999	25	different	different	ADJ
taxlaw-2813	999	26	group	group	NOUN
taxlaw-2813	999	27	of	of	ADP
taxlaw-2813	999	28	people	people	NOUN
taxlaw-2813	999	29	from	from	ADP
taxlaw-2813	999	30	the	the	DET
taxlaw-2813	999	31	member	member	NOUN
taxlaw-2813	999	32	states	state	NOUN
taxlaw-2813	999	33	:	:	PUNCT
taxlaw-2813	999	34	prime	prime	ADJ
taxlaw-2813	999	35	ministers	minister	NOUN
taxlaw-2813	999	36	and	and	CCONJ
taxlaw-2813	999	37	presidents	president	NOUN
taxlaw-2813	999	38	rather	rather	ADV
taxlaw-2813	999	39	than	than	ADP
taxlaw-2813	999	40	finance	finance	NOUN
taxlaw-2813	999	41	,	,	PUNCT
taxlaw-2813	999	42	foreign	foreign	ADJ
taxlaw-2813	999	43	,	,	PUNCT
taxlaw-2813	999	44	and	and	CCONJ
taxlaw-2813	999	45	other	other	ADJ
taxlaw-2813	999	46	ministers	minister	NOUN
taxlaw-2813	999	47	who	who	PRON
taxlaw-2813	999	48	were	be	AUX
taxlaw-2813	999	49	present	present	ADJ
taxlaw-2813	999	50	at	at	ADP
taxlaw-2813	999	51	the	the	DET
taxlaw-2813	999	52	meeting	meeting	NOUN
taxlaw-2813	999	53	of	of	ADP
taxlaw-2813	999	54	the	the	DET
taxlaw-2813	999	55	oecd	oecd	PROPN
taxlaw-2813	999	56	council	council	PROPN
taxlaw-2813	999	57	at	at	ADP
taxlaw-2813	999	58	ministerial	ministerial	ADJ
taxlaw-2813	999	59	level	level	NOUN
taxlaw-2813	999	60	.	.	PUNCT
taxlaw-2813	1000	1	the	the	DET
taxlaw-2813	1000	2	g7	g7	PROPN
taxlaw-2813	1000	3	consists	consist	VERB
taxlaw-2813	1000	4	of	of	ADP
taxlaw-2813	1000	5	france	france	PROPN
taxlaw-2813	1000	6	,	,	PUNCT
taxlaw-2813	1000	7	germany	germany	PROPN
taxlaw-2813	1000	8	,	,	PUNCT
taxlaw-2813	1000	9	italy	italy	PROPN
taxlaw-2813	1000	10	,	,	PUNCT
taxlaw-2813	1000	11	japan	japan	PROPN
taxlaw-2813	1000	12	,	,	PUNCT
taxlaw-2813	1000	13	the	the	DET
taxlaw-2813	1000	14	united	united	ADJ
taxlaw-2813	1000	15	kingdom	kingdom	PROPN
taxlaw-2813	1000	16	,	,	PUNCT
taxlaw-2813	1000	17	the	the	DET
taxlaw-2813	1000	18	united	united	PROPN
taxlaw-2813	1000	19	states	states	PROPN
taxlaw-2813	1000	20	,	,	PUNCT
taxlaw-2813	1000	21	and	and	CCONJ
taxlaw-2813	1000	22	canada	canada	PROPN
taxlaw-2813	1000	23	.	.	PUNCT
taxlaw-2813	1001	1	it	it	PRON
taxlaw-2813	1001	2	was	be	AUX
taxlaw-2813	1001	3	created	create	VERB
taxlaw-2813	1001	4	as	as	ADP
taxlaw-2813	1001	5	the	the	DET
taxlaw-2813	1001	6	group	group	NOUN
taxlaw-2813	1001	7	of	of	ADP
taxlaw-2813	1001	8	six	six	NUM
taxlaw-2813	1001	9	in	in	ADP
taxlaw-2813	1001	10	1975	1975	NUM
taxlaw-2813	1001	11	before	before	ADP
taxlaw-2813	1001	12	adding	add	VERB
taxlaw-2813	1001	13	canada	canada	PROPN
taxlaw-2813	1001	14	to	to	ADP
taxlaw-2813	1001	15	its	its	PRON
taxlaw-2813	1001	16	list	list	NOUN
taxlaw-2813	1001	17	in	in	ADP
taxlaw-2813	1001	18	1976	1976	NUM
taxlaw-2813	1001	19	.	.	PUNCT
taxlaw-2813	1002	1	it	it	PRON
taxlaw-2813	1002	2	would	would	AUX
taxlaw-2813	1002	3	later	later	ADV
taxlaw-2813	1002	4	form	form	VERB
taxlaw-2813	1002	5	the	the	DET
taxlaw-2813	1002	6	group	group	NOUN
taxlaw-2813	1002	7	of	of	ADP
taxlaw-2813	1002	8	eight	eight	NUM
taxlaw-2813	1002	9	in	in	ADP
taxlaw-2813	1002	10	1997	1997	NUM
taxlaw-2813	1002	11	as	as	SCONJ
taxlaw-2813	1002	12	russia	russia	PROPN
taxlaw-2813	1002	13	joined	join	VERB
taxlaw-2813	1002	14	,	,	PUNCT
taxlaw-2813	1002	15	while	while	SCONJ
taxlaw-2813	1002	16	still	still	ADV
taxlaw-2813	1002	17	also	also	ADV
taxlaw-2813	1002	18	meeting	meet	VERB
taxlaw-2813	1002	19	as	as	ADP
taxlaw-2813	1002	20	the	the	DET
taxlaw-2813	1002	21	g7	g7	PROPN
taxlaw-2813	1002	22	.	.	PUNCT
taxlaw-2813	1003	1	meetings	meeting	NOUN
taxlaw-2813	1003	2	are	be	AUX
taxlaw-2813	1003	3	at	at	ADP
taxlaw-2813	1003	4	the	the	DET
taxlaw-2813	1003	5	level	level	NOUN
taxlaw-2813	1003	6	of	of	ADP
taxlaw-2813	1003	7	executive	executive	ADJ
taxlaw-2813	1003	8	heads	head	NOUN
taxlaw-2813	1003	9	of	of	ADP
taxlaw-2813	1003	10	member	member	NOUN
taxlaw-2813	1003	11	countries	country	NOUN
taxlaw-2813	1003	12	.	.	PUNCT
taxlaw-2813	1004	1	(	(	PUNCT
taxlaw-2813	1004	2	the	the	DET
taxlaw-2813	1004	3	president	president	NOUN
taxlaw-2813	1004	4	of	of	ADP
taxlaw-2813	1004	5	the	the	DET
taxlaw-2813	1004	6	european	european	PROPN
taxlaw-2813	1004	7	commission	commission	PROPN
taxlaw-2813	1004	8	is	be	AUX
taxlaw-2813	1004	9	present	present	ADJ
taxlaw-2813	1004	10	,	,	PUNCT
taxlaw-2813	1004	11	although	although	SCONJ
taxlaw-2813	1004	12	the	the	DET
taxlaw-2813	1004	13	eu	eu	PROPN
taxlaw-2813	1004	14	is	be	AUX
taxlaw-2813	1004	15	not	not	PART
taxlaw-2813	1004	16	formally	formally	ADV
taxlaw-2813	1004	17	a	a	DET
taxlaw-2813	1004	18	member	member	NOUN
taxlaw-2813	1004	19	.	.	PUNCT
taxlaw-2813	1004	20	)	)	PUNCT
taxlaw-2813	1005	1	they	they	PRON
taxlaw-2813	1005	2	are	be	AUX
taxlaw-2813	1005	3	thus	thus	ADV
taxlaw-2813	1005	4	not	not	PART
taxlaw-2813	1005	5	the	the	DET
taxlaw-2813	1005	6	same	same	ADJ
taxlaw-2813	1005	7	people	people	NOUN
taxlaw-2813	1005	8	as	as	ADP
taxlaw-2813	1005	9	those	those	PRON
taxlaw-2813	1005	10	of	of	ADP
taxlaw-2813	1005	11	the	the	DET
taxlaw-2813	1005	12	oecd	oecd	PROPN
taxlaw-2813	1005	13	meeting	meeting	NOUN
taxlaw-2813	1005	14	on	on	ADP
taxlaw-2813	1005	15	a	a	DET
taxlaw-2813	1005	16	ministerial	ministerial	ADJ
taxlaw-2813	1005	17	level	level	NOUN
taxlaw-2813	1005	18	,	,	PUNCT
taxlaw-2813	1005	19	but	but	CCONJ
taxlaw-2813	1005	20	the	the	DET
taxlaw-2813	1005	21	same	same	ADJ
taxlaw-2813	1005	22	countries	country	NOUN
taxlaw-2813	1005	23	and	and	CCONJ
taxlaw-2813	1005	24	the	the	DET
taxlaw-2813	1005	25	european	european	PROPN
taxlaw-2813	1005	26	commission	commission	PROPN
taxlaw-2813	1005	27	that	that	PRON
taxlaw-2813	1005	28	attended	attend	VERB
taxlaw-2813	1005	29	the	the	DET
taxlaw-2813	1005	30	1996	1996	NUM
taxlaw-2813	1005	31	g7	g7	PROPN
taxlaw-2813	1005	32	meeting	meeting	NOUN
taxlaw-2813	1005	33	were	be	AUX
taxlaw-2813	1005	34	represented	represent	VERB
taxlaw-2813	1005	35	also	also	ADV
taxlaw-2813	1005	36	at	at	ADP
taxlaw-2813	1005	37	the	the	DET
taxlaw-2813	1005	38	oecd	oecd	PROPN
taxlaw-2813	1005	39	meeting	meeting	NOUN
taxlaw-2813	1005	40	of	of	ADP
taxlaw-2813	1005	41	the	the	DET
taxlaw-2813	1005	42	secretariat	secretariat	NOUN
taxlaw-2813	1005	43	.	.	PUNCT
taxlaw-2813	1006	1	it	it	PRON
taxlaw-2813	1006	2	may	may	AUX
taxlaw-2813	1006	3	then	then	ADV
taxlaw-2813	1006	4	come	come	VERB
taxlaw-2813	1006	5	as	as	ADP
taxlaw-2813	1006	6	no	no	DET
taxlaw-2813	1006	7	surprise	surprise	NOUN
taxlaw-2813	1006	8	that	that	SCONJ
taxlaw-2813	1006	9	they	they	PRON
taxlaw-2813	1006	10	would	would	AUX
taxlaw-2813	1006	11	be	be	AUX
taxlaw-2813	1006	12	supporters	supporter	NOUN
taxlaw-2813	1006	13	of	of	ADP
taxlaw-2813	1006	14	the	the	DET
taxlaw-2813	1006	15	oecd	oecd	PROPN
taxlaw-2813	1006	16	secretariat	secretariat	PROPN
taxlaw-2813	1006	17	agenda	agenda	PROPN
taxlaw-2813	1006	18	.	.	PUNCT
taxlaw-2813	1007	1	initially	initially	ADV
taxlaw-2813	1007	2	,	,	PUNCT
taxlaw-2813	1007	3	the	the	DET
taxlaw-2813	1007	4	relationship	relationship	NOUN
taxlaw-2813	1007	5	between	between	ADP
taxlaw-2813	1007	6	the	the	DET
taxlaw-2813	1007	7	oecd	oecd	PROPN
taxlaw-2813	1007	8	secretariat	secretariat	PROPN
taxlaw-2813	1007	9	and	and	CCONJ
taxlaw-2813	1007	10	the	the	DET
taxlaw-2813	1007	11	newly	newly	ADV
taxlaw-2813	1007	12	formed	form	VERB
taxlaw-2813	1007	13	g7	g7	PROPN
taxlaw-2813	1007	14	was	be	AUX
taxlaw-2813	1007	15	stained	stain	VERB
taxlaw-2813	1007	16	with	with	ADP
taxlaw-2813	1007	17	rivalry	rivalry	NOUN
taxlaw-2813	1007	18	.	.	PUNCT
taxlaw-2813	1008	1	the	the	DET
taxlaw-2813	1008	2	oecd	oecd	PROPN
taxlaw-2813	1008	3	secretary	secretary	PROPN
taxlaw-2813	1008	4	general	general	PROPN
taxlaw-2813	1008	5	later	later	ADV
taxlaw-2813	1008	6	wrote	write	VERB
taxlaw-2813	1008	7	,	,	PUNCT
taxlaw-2813	1008	8	“	"	PUNCT
taxlaw-2813	1008	9	the	the	DET
taxlaw-2813	1008	10	harm	harm	NOUN
taxlaw-2813	1008	11	done	do	VERB
taxlaw-2813	1008	12	to	to	ADP
taxlaw-2813	1008	13	the	the	DET
taxlaw-2813	1008	14	oecd	oecd	PROPN
taxlaw-2813	1008	15	by	by	ADP
taxlaw-2813	1008	16	the	the	DET
taxlaw-2813	1008	17	increasing	increase	VERB
taxlaw-2813	1008	18	institutionalization	institutionalization	NOUN
taxlaw-2813	1008	19	of	of	ADP
taxlaw-2813	1008	20	the	the	DET
taxlaw-2813	1008	21	seven	seven	NUM
taxlaw-2813	1008	22	has	have	AUX
taxlaw-2813	1008	23	proved	prove	VERB
taxlaw-2813	1008	24	even	even	ADV
taxlaw-2813	1008	25	more	more	ADV
taxlaw-2813	1008	26	serious	serious	ADJ
taxlaw-2813	1008	27	than	than	SCONJ
taxlaw-2813	1008	28	i	i	PRON
taxlaw-2813	1008	29	feared	fear	VERB
taxlaw-2813	1008	30	at	at	ADP
taxlaw-2813	1008	31	the	the	DET
taxlaw-2813	1008	32	time	time	NOUN
taxlaw-2813	1008	33	.	.	PUNCT
taxlaw-2813	1009	1	the	the	DET
taxlaw-2813	1009	2	oecd	oecd	PROPN
taxlaw-2813	1009	3	secretariat	secretariat	PROPN
taxlaw-2813	1009	4	is	be	AUX
taxlaw-2813	1009	5	not	not	PART
taxlaw-2813	1009	6	present	present	ADJ
taxlaw-2813	1009	7	at	at	ADP
taxlaw-2813	1009	8	the	the	DET
taxlaw-2813	1009	9	g7	g7	PROPN
taxlaw-2813	1009	10	meetings	meeting	NOUN
taxlaw-2813	1009	11	and	and	CCONJ
taxlaw-2813	1009	12	is	be	AUX
taxlaw-2813	1009	13	not	not	PART
taxlaw-2813	1009	14	even	even	ADV
taxlaw-2813	1009	15	informed	inform	VERB
taxlaw-2813	1009	16	about	about	ADP
taxlaw-2813	1009	17	them	they	PRON
taxlaw-2813	1009	18	:	:	PUNCT
taxlaw-2813	1009	19	the	the	DET
taxlaw-2813	1009	20	best	good	ADJ
taxlaw-2813	1009	21	way	way	NOUN
taxlaw-2813	1009	22	to	to	PART
taxlaw-2813	1009	23	undermine	undermine	VERB
taxlaw-2813	1009	24	the	the	DET
taxlaw-2813	1009	25	power	power	NOUN
taxlaw-2813	1009	26	of	of	ADP
taxlaw-2813	1009	27	an	an	DET
taxlaw-2813	1009	28	international	international	ADJ
taxlaw-2813	1009	29	organization	organization	NOUN
taxlaw-2813	1009	30	.	.	PUNCT
taxlaw-2813	1009	31	”	"	PUNCT
taxlaw-2813	1010	1	richard	richard	PROPN
taxlaw-2813	1010	2	eccleston	eccleston	PROPN
taxlaw-2813	1010	3	,	,	PUNCT
taxlaw-2813	1010	4	peter	peter	PROPN
taxlaw-2813	1010	5	carroll	carroll	PROPN
taxlaw-2813	1010	6	&	&	CCONJ
taxlaw-2813	1010	7	aynsle	aynsle	PROPN
taxlaw-2813	1010	8	kellow	kellow	PROPN
taxlaw-2813	1010	9	,	,	PUNCT
taxlaw-2813	1010	10	handmaiden	handmaiden	VERB
taxlaw-2813	1010	11	to	to	ADP
taxlaw-2813	1010	12	the	the	DET
taxlaw-2813	1010	13	g20	g20	NOUN
taxlaw-2813	1010	14	?	?	PUNCT
taxlaw-2813	1011	1	the	the	DET
taxlaw-2813	1011	2	oecd	oecd	PROPN
taxlaw-2813	1011	3	's	's	PART
taxlaw-2813	1011	4	evolving	evolve	VERB
taxlaw-2813	1011	5	role	role	NOUN
taxlaw-2813	1011	6	in	in	ADP
taxlaw-2813	1011	7	global	global	ADJ
taxlaw-2813	1011	8	economic	economic	ADJ
taxlaw-2813	1011	9	governance	governance	NOUN
taxlaw-2813	1011	10	4	4	NUM
taxlaw-2813	1011	11	,	,	PUNCT
taxlaw-2813	1011	12	5	5	NUM
taxlaw-2813	1011	13	,	,	PUNCT
taxlaw-2813	1011	14	presentation	presentation	NOUN
taxlaw-2813	1011	15	at	at	ADP
taxlaw-2813	1011	16	the	the	DET
taxlaw-2813	1011	17	2010	2010	NUM
taxlaw-2813	1011	18	australian	australian	ADJ
taxlaw-2813	1011	19	political	political	ADJ
taxlaw-2813	1011	20	studies	study	NOUN
taxlaw-2813	1011	21	association	association	NOUN
taxlaw-2813	1011	22	conference	conference	NOUN
taxlaw-2813	1011	23	,	,	PUNCT
taxlaw-2813	1011	24	available	available	ADJ
taxlaw-2813	1011	25	at	at	ADP
taxlaw-2813	1011	26	http://apsa2010.com.au/full-papers/pdf/apsa2010_0228.pdf	http://apsa2010.com.au/full-papers/pdf/apsa2010_0228.pdf	NOUN
taxlaw-2813	1011	27	.	.	PUNCT
taxlaw-2813	1012	1	although	although	SCONJ
taxlaw-2813	1012	2	securing	secure	VERB
taxlaw-2813	1012	3	an	an	DET
taxlaw-2813	1012	4	endorsement	endorsement	NOUN
taxlaw-2813	1012	5	from	from	ADP
taxlaw-2813	1012	6	the	the	DET
taxlaw-2813	1012	7	g7	g7	PROPN
taxlaw-2813	1012	8	may	may	AUX
taxlaw-2813	1012	9	not	not	PART
taxlaw-2813	1012	10	have	have	AUX
taxlaw-2813	1012	11	been	be	AUX
taxlaw-2813	1012	12	necessary	necessary	ADJ
taxlaw-2813	1012	13	to	to	PART
taxlaw-2813	1012	14	pull	pull	VERB
taxlaw-2813	1012	15	the	the	DET
taxlaw-2813	1012	16	project	project	NOUN
taxlaw-2813	1012	17	through	through	ADP
taxlaw-2813	1012	18	once	once	SCONJ
taxlaw-2813	1012	19	it	it	PRON
taxlaw-2813	1012	20	had	have	VERB
taxlaw-2813	1012	21	a	a	DET
taxlaw-2813	1012	22	mandate	mandate	NOUN
taxlaw-2813	1012	23	from	from	ADP
taxlaw-2813	1012	24	the	the	DET
taxlaw-2813	1012	25	ministerial	ministerial	ADJ
taxlaw-2813	1012	26	council	council	NOUN
taxlaw-2813	1012	27	,	,	PUNCT
taxlaw-2813	1012	28	it	it	PRON
taxlaw-2813	1012	29	did	do	AUX
taxlaw-2813	1012	30	certainly	certainly	ADV
taxlaw-2813	1012	31	give	give	VERB
taxlaw-2813	1012	32	more	more	ADJ
taxlaw-2813	1012	33	clout	clout	NOUN
taxlaw-2813	1012	34	to	to	ADP
taxlaw-2813	1012	35	the	the	DET
taxlaw-2813	1012	36	project	project	NOUN
taxlaw-2813	1012	37	.	.	PUNCT
taxlaw-2813	1013	1	interview	interview	NOUN
taxlaw-2813	1013	2	5	5	NUM
taxlaw-2813	1013	3	with	with	ADP
taxlaw-2813	1013	4	oecd	oecd	PROPN
taxlaw-2813	1013	5	personnel	personnel	NOUN
taxlaw-2813	1013	6	,	,	PUNCT
taxlaw-2813	1013	7	supra	supra	PROPN
taxlaw-2813	1013	8	note	note	NOUN
taxlaw-2813	1013	9	100	100	NUM
taxlaw-2813	1013	10	.	.	PUNCT
taxlaw-2813	1014	1	232	232	NUM
taxlaw-2813	1014	2	for	for	ADP
taxlaw-2813	1014	3	example	example	NOUN
taxlaw-2813	1014	4	,	,	PUNCT
taxlaw-2813	1014	5	in	in	ADP
taxlaw-2813	1014	6	1979	1979	NUM
taxlaw-2813	1014	7	,	,	PUNCT
taxlaw-2813	1014	8	they	they	PRON
taxlaw-2813	1014	9	addressed	address	VERB
taxlaw-2813	1014	10	the	the	DET
taxlaw-2813	1014	11	oecd	oecd	PROPN
taxlaw-2813	1014	12	in	in	ADP
taxlaw-2813	1014	13	connection	connection	NOUN
taxlaw-2813	1014	14	to	to	ADP
taxlaw-2813	1014	15	the	the	DET
taxlaw-2813	1014	16	work	work	NOUN
taxlaw-2813	1014	17	on	on	ADP
taxlaw-2813	1014	18	oil	oil	NOUN
taxlaw-2813	1014	19	and	and	CCONJ
taxlaw-2813	1014	20	energy	energy	NOUN
taxlaw-2813	1014	21	consumption	consumption	NOUN
taxlaw-2813	1014	22	following	follow	VERB
taxlaw-2813	1014	23	the	the	DET
taxlaw-2813	1014	24	rise	rise	NOUN
taxlaw-2813	1014	25	in	in	ADP
taxlaw-2813	1014	26	oil	oil	NOUN
taxlaw-2813	1014	27	prices	price	NOUN
taxlaw-2813	1014	28	.	.	PUNCT
taxlaw-2813	1015	1	eccleston	eccleston	PROPN
taxlaw-2813	1015	2	,	,	PUNCT
taxlaw-2813	1015	3	carroll	carroll	PROPN
taxlaw-2813	1015	4	&	&	CCONJ
taxlaw-2813	1015	5	kellow	kellow	PROPN
taxlaw-2813	1015	6	,	,	PUNCT
taxlaw-2813	1015	7	supra	supra	PROPN
taxlaw-2813	1015	8	note	note	NOUN
taxlaw-2813	1015	9	231	231	NUM
taxlaw-2813	1015	10	,	,	PUNCT
taxlaw-2813	1015	11	at	at	ADP
taxlaw-2813	1015	12	4	4	NUM
taxlaw-2813	1015	13	.	.	SYM
taxlaw-2813	1015	14	233	233	NUM
taxlaw-2813	1015	15	fatf	fatf	NOUN
taxlaw-2813	1015	16	is	be	AUX
taxlaw-2813	1015	17	described	describe	VERB
taxlaw-2813	1015	18	on	on	ADP
taxlaw-2813	1015	19	its	its	PRON
taxlaw-2813	1015	20	homepage	homepage	NOUN
taxlaw-2813	1015	21	as	as	ADP
taxlaw-2813	1015	22	“	"	PUNCT
taxlaw-2813	1015	23	an	an	DET
taxlaw-2813	1015	24	inter	inter	ADJ
taxlaw-2813	1015	25	-	-	ADJ
taxlaw-2813	1015	26	governmental	governmental	ADJ
taxlaw-2813	1015	27	body	body	NOUN
taxlaw-2813	1015	28	whose	whose	DET
taxlaw-2813	1015	29	purpose	purpose	NOUN
taxlaw-2813	1015	30	is	be	AUX
taxlaw-2813	1015	31	the	the	DET
taxlaw-2813	1015	32	development	development	NOUN
taxlaw-2813	1015	33	and	and	CCONJ
taxlaw-2813	1015	34	promotion	promotion	NOUN
taxlaw-2813	1015	35	of	of	ADP
taxlaw-2813	1015	36	national	national	ADJ
taxlaw-2813	1015	37	and	and	CCONJ
taxlaw-2813	1015	38	international	international	ADJ
taxlaw-2813	1015	39	policies	policy	NOUN
taxlaw-2813	1015	40	to	to	PART
taxlaw-2813	1015	41	combat	combat	VERB
taxlaw-2813	1015	42	money	money	NOUN
taxlaw-2813	1015	43	laundering	laundering	NOUN
taxlaw-2813	1015	44	and	and	CCONJ
taxlaw-2813	1015	45	terrorist	terrorist	ADJ
taxlaw-2813	1015	46	financing	financing	NOUN
taxlaw-2813	1015	47	.	.	PUNCT
taxlaw-2813	1016	1	the	the	DET
taxlaw-2813	1016	2	fatf	fatf	NOUN
taxlaw-2813	1016	3	is	be	AUX
taxlaw-2813	1016	4	therefore	therefore	ADV
taxlaw-2813	1016	5	a	a	DET
taxlaw-2813	1016	6	‘	'	PUNCT
taxlaw-2813	1016	7	policy	policy	NOUN
taxlaw-2813	1016	8	-	-	PUNCT
taxlaw-2813	1016	9	making	make	VERB
taxlaw-2813	1016	10	body	body	NOUN
taxlaw-2813	1016	11	’	'	PUNCT
taxlaw-2813	1016	12	that	that	PRON
taxlaw-2813	1016	13	works	work	VERB
taxlaw-2813	1016	14	to	to	PART
taxlaw-2813	1016	15	generate	generate	VERB
taxlaw-2813	1016	16	the	the	DET
taxlaw-2813	1016	17	necessary	necessary	ADJ
taxlaw-2813	1016	18	political	political	ADJ
taxlaw-2813	1016	19	will	will	NOUN
taxlaw-2813	1016	20	to	to	PART
taxlaw-2813	1016	21	bring	bring	VERB
taxlaw-2813	1016	22	about	about	ADP
taxlaw-2813	1016	23	legislative	legislative	ADJ
taxlaw-2813	1016	24	and	and	CCONJ
taxlaw-2813	1016	25	regulatory	regulatory	ADJ
taxlaw-2813	1016	26	reforms	reform	NOUN
taxlaw-2813	1016	27	in	in	ADP
taxlaw-2813	1016	28	these	these	DET
taxlaw-2813	1016	29	areas	area	NOUN
taxlaw-2813	1016	30	.	.	PUNCT
taxlaw-2813	1016	31	”	"	PUNCT
taxlaw-2813	1017	1	see	see	VERB
taxlaw-2813	1017	2	financial	financial	ADJ
taxlaw-2813	1017	3	action	action	NOUN
taxlaw-2813	1017	4	task	task	NOUN
taxlaw-2813	1017	5	force	force	NOUN
taxlaw-2813	1017	6	,	,	PUNCT
taxlaw-2813	1017	7	http://www.fatf-gafi.org/pages/aboutus	http://www.fatf-gafi.org/pages/aboutus	PROPN
taxlaw-2813	1017	8	.	.	PUNCT
taxlaw-2813	1018	1	in	in	ADP
taxlaw-2813	1018	2	1989	1989	NUM
taxlaw-2813	1018	3	,	,	PUNCT
taxlaw-2813	1018	4	with	with	ADP
taxlaw-2813	1018	5	the	the	DET
taxlaw-2813	1018	6	united	united	PROPN
taxlaw-2813	1018	7	states	states	PROPN
taxlaw-2813	1018	8	as	as	ADP
taxlaw-2813	1018	9	the	the	DET
taxlaw-2813	1018	10	driving	drive	VERB
taxlaw-2813	1018	11	party	party	NOUN
taxlaw-2813	1018	12	,	,	PUNCT
taxlaw-2813	1018	13	the	the	DET
taxlaw-2813	1018	14	g7	g7	PROPN
taxlaw-2813	1018	15	established	establish	VERB
taxlaw-2813	1018	16	fatf	fatf	NOUN
taxlaw-2813	1018	17	at	at	ADP
taxlaw-2813	1018	18	its	its	PRON
taxlaw-2813	1018	19	paris	paris	PROPN
taxlaw-2813	1018	20	summit	summit	NOUN
taxlaw-2813	1018	21	.	.	PUNCT
taxlaw-2813	1019	1	as	as	SCONJ
taxlaw-2813	1019	2	money	money	NOUN
taxlaw-2813	1019	3	laundering	laundering	NOUN
taxlaw-2813	1019	4	was	be	AUX
taxlaw-2813	1019	5	discussed	discuss	VERB
taxlaw-2813	1019	6	referring	refer	VERB
taxlaw-2813	1019	7	to	to	ADP
taxlaw-2813	1019	8	the	the	DET
taxlaw-2813	1019	9	“	"	PUNCT
taxlaw-2813	1019	10	war	war	NOUN
taxlaw-2813	1019	11	on	on	ADP
taxlaw-2813	1019	12	drugs	drug	NOUN
taxlaw-2813	1019	13	”	"	PUNCT
taxlaw-2813	1019	14	of	of	ADP
taxlaw-2813	1019	15	the	the	DET
taxlaw-2813	1019	16	united	united	PROPN
taxlaw-2813	1019	17	states	states	PROPN
taxlaw-2813	1019	18	,	,	PUNCT
taxlaw-2813	1019	19	the	the	DET
taxlaw-2813	1019	20	g7	g7	PROPN
taxlaw-2813	1019	21	decided	decide	VERB
taxlaw-2813	1019	22	to	to	PART
taxlaw-2813	1019	23	convene	convene	VERB
taxlaw-2813	1019	24	“	"	PUNCT
taxlaw-2813	1019	25	a	a	DET
taxlaw-2813	1019	26	financial	financial	ADJ
taxlaw-2813	1019	27	action	action	NOUN
taxlaw-2813	1019	28	task	task	NOUN
taxlaw-2813	1019	29	force	force	NOUN
taxlaw-2813	1019	30	from	from	ADP
taxlaw-2813	1019	31	summit	summit	NOUN
taxlaw-2813	1019	32	participants	participant	NOUN
taxlaw-2813	1019	33	and	and	CCONJ
taxlaw-2813	1019	34	other	other	ADJ
taxlaw-2813	1019	35	countries	country	NOUN
taxlaw-2813	1019	36	interested	interested	ADJ
taxlaw-2813	1019	37	in	in	ADP
taxlaw-2813	1019	38	these	these	DET
taxlaw-2813	1019	39	problems	problem	NOUN
taxlaw-2813	1019	40	.	.	PUNCT
taxlaw-2813	1020	1	its	its	PRON
taxlaw-2813	1020	2	mandate	mandate	NOUN
taxlaw-2813	1020	3	is	be	AUX
taxlaw-2813	1020	4	to	to	PART
taxlaw-2813	1020	5	assess	assess	VERB
taxlaw-2813	1020	6	the	the	DET
taxlaw-2813	1020	7	results	result	NOUN
taxlaw-2813	1020	8	of	of	ADP
taxlaw-2813	1020	9	cooperation	cooperation	NOUN
taxlaw-2813	1020	10	already	already	ADV
taxlaw-2813	1020	11	undertaken	undertake	VERB
taxlaw-2813	1020	12	in	in	ADP
taxlaw-2813	1020	13	order	order	NOUN
taxlaw-2813	1020	14	to	to	PART
taxlaw-2813	1020	15	prevent	prevent	VERB
taxlaw-2813	1020	16	the	the	DET
taxlaw-2813	1020	17	utilization	utilization	NOUN
taxlaw-2813	1020	18	of	of	ADP
taxlaw-2813	1020	19	the	the	DET
taxlaw-2813	1020	20	banking	banking	NOUN
taxlaw-2813	1020	21	system	system	NOUN
taxlaw-2813	1020	22	and	and	CCONJ
taxlaw-2813	1020	23	financial	financial	ADJ
taxlaw-2813	1020	24	institutions	institution	NOUN
taxlaw-2813	1020	25	for	for	ADP
taxlaw-2813	1020	26	the	the	DET
taxlaw-2813	1020	27	purpose	purpose	NOUN
taxlaw-2813	1020	28	of	of	ADP
taxlaw-2813	1020	29	money	money	NOUN
taxlaw-2813	1020	30	laundering	laundering	NOUN
taxlaw-2813	1020	31	,	,	PUNCT
taxlaw-2813	1020	32	and	and	CCONJ
taxlaw-2813	1020	33	to	to	PART
taxlaw-2813	1020	34	consider	consider	VERB
taxlaw-2813	1020	35	additional	additional	ADJ
taxlaw-2813	1020	36	preventive	preventive	ADJ
taxlaw-2813	1020	37	efforts	effort	NOUN
taxlaw-2813	1020	38	in	in	ADP
taxlaw-2813	1020	39	this	this	DET
taxlaw-2813	1020	40	field	field	NOUN
taxlaw-2813	1020	41	,	,	PUNCT
taxlaw-2813	1020	42	including	include	VERB
taxlaw-2813	1020	43	the	the	DET
taxlaw-2813	1020	44	adaptation	adaptation	NOUN
taxlaw-2813	1020	45	of	of	ADP
taxlaw-2813	1020	46	the	the	DET
taxlaw-2813	1020	47	legal	legal	ADJ
taxlaw-2813	1020	48	and	and	CCONJ
taxlaw-2813	1020	49	regulatory	regulatory	ADJ
taxlaw-2813	1020	50	systems	system	NOUN
taxlaw-2813	1020	51	so	so	SCONJ
taxlaw-2813	1020	52	as	as	SCONJ
taxlaw-2813	1020	53	to	to	PART
taxlaw-2813	1020	54	enhance	enhance	VERB
taxlaw-2813	1020	55	multilateral	multilateral	ADJ
taxlaw-2813	1020	56	judicial	judicial	ADJ
taxlaw-2813	1020	57	assistance	assistance	NOUN
taxlaw-2813	1020	58	.	.	PUNCT
taxlaw-2813	1020	59	”	"	PUNCT
taxlaw-2813	1021	1	see	see	VERB
taxlaw-2813	1021	2	generally	generally	ADV
taxlaw-2813	1021	3	amandine	amandine	PROPN
taxlaw-2813	1021	4	scherrer	scherrer	NOUN
taxlaw-2813	1021	5	,	,	PUNCT
taxlaw-2813	1021	6	explaining	explain	VERB
taxlaw-2813	1021	7	compliance	compliance	NOUN
taxlaw-2813	1021	8	with	with	ADP
taxlaw-2813	1021	9	international	international	ADJ
taxlaw-2813	1021	10	commitments	commitment	NOUN
taxlaw-2813	1021	11	to	to	PART
taxlaw-2813	1021	12	combat	combat	VERB
taxlaw-2813	1021	13	financial	financial	ADJ
taxlaw-2813	1021	14	crime	crime	NOUN
taxlaw-2813	1021	15	fatf	fatf	NOUN
taxlaw-2813	1021	16	and	and	CCONJ
taxlaw-2813	1021	17	the	the	DET
taxlaw-2813	1021	18	g7	g7	PROPN
taxlaw-2813	1021	19	,	,	PUNCT
taxlaw-2813	1021	20	presentation	presentation	NOUN
taxlaw-2813	1021	21	at	at	ADP
taxlaw-2813	1021	22	the	the	DET
taxlaw-2813	1021	23	2006	2006	NUM
taxlaw-2813	1021	24	convention	convention	NOUN
taxlaw-2813	1021	25	of	of	ADP
taxlaw-2813	1021	26	the	the	DET
taxlaw-2813	1021	27	international	international	ADJ
taxlaw-2813	1021	28	studies	studies	PROPN
taxlaw-2813	1021	29	association	association	PROPN
taxlaw-2813	1021	30	in	in	ADP
taxlaw-2813	1021	31	san	san	PROPN
taxlaw-2813	1021	32	diego	diego	PROPN
taxlaw-2813	1021	33	,	,	PUNCT
taxlaw-2813	1021	34	california	california	PROPN
taxlaw-2813	1021	35	.	.	PUNCT
taxlaw-2813	1022	1	housed	house	VERB
taxlaw-2813	1022	2	at	at	ADP
taxlaw-2813	1022	3	the	the	DET
taxlaw-2813	1022	4	oecd	oecd	PROPN
taxlaw-2813	1022	5	headquarters	headquarters	PROPN
taxlaw-2813	1022	6	in	in	ADP
taxlaw-2813	1022	7	paris	paris	PROPN
taxlaw-2813	1022	8	and	and	CCONJ
taxlaw-2813	1022	9	concerning	concern	VERB
taxlaw-2813	1022	10	its	its	PRON
taxlaw-2813	1022	11	scope	scope	NOUN
taxlaw-2813	1022	12	of	of	ADP
taxlaw-2813	1022	13	responsibility	responsibility	NOUN
taxlaw-2813	1022	14	,	,	PUNCT
taxlaw-2813	1022	15	it	it	PRON
taxlaw-2813	1022	16	is	be	AUX
taxlaw-2813	1022	17	not	not	PART
taxlaw-2813	1022	18	hard	hard	ADJ
taxlaw-2813	1022	19	to	to	PART
taxlaw-2813	1022	20	confuse	confuse	VERB
taxlaw-2813	1022	21	42	42	NUM
taxlaw-2813	1022	22	columbia	columbia	PROPN
taxlaw-2813	1022	23	journal	journal	PROPN
taxlaw-2813	1022	24	of	of	ADP
taxlaw-2813	1022	25	tax	tax	NOUN
taxlaw-2813	1022	26	law	law	NOUN
taxlaw-2813	1022	27	[	[	X
taxlaw-2813	1022	28	vol.4:1	vol.4:1	ADP
taxlaw-2813	1022	29	tax	tax	NOUN
taxlaw-2813	1022	30	policies.234	policies.234	PROPN
taxlaw-2813	1022	31	eu	eu	PROPN
taxlaw-2813	1022	32	efforts	effort	NOUN
taxlaw-2813	1022	33	to	to	PART
taxlaw-2813	1022	34	force	force	VERB
taxlaw-2813	1022	35	ireland	ireland	PROPN
taxlaw-2813	1022	36	to	to	PART
taxlaw-2813	1022	37	abandon	abandon	VERB
taxlaw-2813	1022	38	its	its	PRON
taxlaw-2813	1022	39	ring	ring	NOUN
taxlaw-2813	1022	40	-	-	PUNCT
taxlaw-2813	1022	41	fenced	fence	VERB
taxlaw-2813	1022	42	ten	ten	NUM
taxlaw-2813	1022	43	percent	percent	NOUN
taxlaw-2813	1022	44	rate	rate	NOUN
taxlaw-2813	1022	45	for	for	ADP
taxlaw-2813	1022	46	international	international	ADJ
taxlaw-2813	1022	47	financial	financial	ADJ
taxlaw-2813	1022	48	operations	operation	NOUN
taxlaw-2813	1022	49	backfired	backfire	VERB
taxlaw-2813	1022	50	when	when	SCONJ
taxlaw-2813	1022	51	ireland	ireland	PROPN
taxlaw-2813	1022	52	cut	cut	VERB
taxlaw-2813	1022	53	its	its	PRON
taxlaw-2813	1022	54	corporate	corporate	ADJ
taxlaw-2813	1022	55	rate	rate	NOUN
taxlaw-2813	1022	56	generally	generally	ADV
taxlaw-2813	1022	57	to	to	ADP
taxlaw-2813	1022	58	12.5	12.5	NUM
taxlaw-2813	1022	59	%	%	NOUN
taxlaw-2813	1022	60	in	in	ADP
taxlaw-2813	1022	61	2004	2004	NUM
taxlaw-2813	1022	62	.	.	PUNCT
taxlaw-2813	1023	1	235	235	NUM
taxlaw-2813	1023	2	moreover	moreover	ADV
taxlaw-2813	1023	3	,	,	PUNCT
taxlaw-2813	1023	4	ireland	ireland	PROPN
taxlaw-2813	1023	5	’s	’s	PART
taxlaw-2813	1023	6	aggressive	aggressive	ADJ
taxlaw-2813	1023	7	marketing	marketing	NOUN
taxlaw-2813	1023	8	of	of	ADP
taxlaw-2813	1023	9	dublin	dublin	PROPN
taxlaw-2813	1023	10	as	as	ADP
taxlaw-2813	1023	11	an	an	DET
taxlaw-2813	1023	12	international	international	ADJ
taxlaw-2813	1023	13	financial	financial	ADJ
taxlaw-2813	1023	14	center	center	NOUN
taxlaw-2813	1023	15	threatened	threaten	VERB
taxlaw-2813	1023	16	further	further	ADJ
taxlaw-2813	1023	17	competition	competition	NOUN
taxlaw-2813	1023	18	within	within	ADP
taxlaw-2813	1023	19	the	the	DET
taxlaw-2813	1023	20	eu	eu	PROPN
taxlaw-2813	1023	21	on	on	ADP
taxlaw-2813	1023	22	tax	tax	NOUN
taxlaw-2813	1023	23	and	and	CCONJ
taxlaw-2813	1023	24	regulatory	regulatory	ADJ
taxlaw-2813	1023	25	matters.236	matters.236	PROPN
taxlaw-2813	1023	26	france	france	PROPN
taxlaw-2813	1023	27	was	be	AUX
taxlaw-2813	1023	28	particularly	particularly	ADV
taxlaw-2813	1023	29	concerned	concerned	ADJ
taxlaw-2813	1023	30	about	about	ADP
taxlaw-2813	1023	31	the	the	DET
taxlaw-2813	1023	32	kind	kind	NOUN
taxlaw-2813	1023	33	of	of	ADP
taxlaw-2813	1023	34	low	low	ADJ
taxlaw-2813	1023	35	,	,	PUNCT
taxlaw-2813	1023	36	acrossthe	acrossthe	ADJ
taxlaw-2813	1023	37	-	-	PUNCT
taxlaw-2813	1023	38	board	board	NOUN
taxlaw-2813	1023	39	corporate	corporate	ADJ
taxlaw-2813	1023	40	taxes	taxis	NOUN
taxlaw-2813	1023	41	that	that	PRON
taxlaw-2813	1023	42	ireland	ireland	PROPN
taxlaw-2813	1023	43	was	be	AUX
taxlaw-2813	1023	44	now	now	ADV
taxlaw-2813	1023	45	offering	offer	VERB
taxlaw-2813	1023	46	,	,	PUNCT
taxlaw-2813	1023	47	and	and	CCONJ
taxlaw-2813	1023	48	in	in	ADP
taxlaw-2813	1023	49	1997	1997	NUM
taxlaw-2813	1023	50	it	it	PRON
taxlaw-2813	1023	51	began	begin	VERB
taxlaw-2813	1023	52	to	to	PART
taxlaw-2813	1023	53	actively	actively	ADV
taxlaw-2813	1023	54	call	call	VERB
taxlaw-2813	1023	55	for	for	ADP
taxlaw-2813	1023	56	harmonizing	harmonize	VERB
taxlaw-2813	1023	57	corporate	corporate	ADJ
taxlaw-2813	1023	58	tax	tax	NOUN
taxlaw-2813	1023	59	rates	rate	NOUN
taxlaw-2813	1023	60	,	,	PUNCT
taxlaw-2813	1023	61	but	but	CCONJ
taxlaw-2813	1023	62	consensus	consensus	NOUN
taxlaw-2813	1023	63	within	within	ADP
taxlaw-2813	1023	64	the	the	DET
taxlaw-2813	1023	65	eu	eu	PROPN
taxlaw-2813	1023	66	was	be	AUX
taxlaw-2813	1023	67	blocked	block	VERB
taxlaw-2813	1023	68	by	by	ADP
taxlaw-2813	1023	69	belgium	belgium	PROPN
taxlaw-2813	1023	70	,	,	PUNCT
taxlaw-2813	1023	71	ireland	ireland	PROPN
taxlaw-2813	1023	72	,	,	PUNCT
taxlaw-2813	1023	73	and	and	CCONJ
taxlaw-2813	1023	74	luxembourg.237	luxembourg.237	PROPN
taxlaw-2813	1023	75	shifting	shift	VERB
taxlaw-2813	1023	76	the	the	DET
taxlaw-2813	1023	77	discussion	discussion	NOUN
taxlaw-2813	1023	78	to	to	ADP
taxlaw-2813	1023	79	the	the	DET
taxlaw-2813	1023	80	g7	g7	PROPN
taxlaw-2813	1023	81	cut	cut	VERB
taxlaw-2813	1023	82	out	out	ADP
taxlaw-2813	1023	83	the	the	DET
taxlaw-2813	1023	84	disharmonious	disharmonious	ADJ
taxlaw-2813	1023	85	voices	voice	NOUN
taxlaw-2813	1023	86	of	of	ADP
taxlaw-2813	1023	87	lower	low	ADJ
taxlaw-2813	1023	88	tax	tax	NOUN
taxlaw-2813	1023	89	european	european	ADJ
taxlaw-2813	1023	90	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1023	91	.	.	PUNCT
taxlaw-2813	1024	1	with	with	ADP
taxlaw-2813	1024	2	this	this	DET
taxlaw-2813	1024	3	fresh	fresh	ADJ
taxlaw-2813	1024	4	mandate	mandate	NOUN
taxlaw-2813	1024	5	,	,	PUNCT
taxlaw-2813	1024	6	owens	owens	PROPN
taxlaw-2813	1024	7	and	and	CCONJ
taxlaw-2813	1024	8	his	his	PRON
taxlaw-2813	1024	9	colleagues	colleague	NOUN
taxlaw-2813	1024	10	resumed	resume	VERB
taxlaw-2813	1024	11	their	their	PRON
taxlaw-2813	1024	12	work	work	NOUN
taxlaw-2813	1024	13	on	on	ADP
taxlaw-2813	1024	14	tax	tax	NOUN
taxlaw-2813	1024	15	competition	competition	NOUN
taxlaw-2813	1024	16	issues	issue	NOUN
taxlaw-2813	1024	17	.	.	PUNCT
taxlaw-2813	1025	1	over	over	ADP
taxlaw-2813	1025	2	the	the	DET
taxlaw-2813	1025	3	next	next	ADJ
taxlaw-2813	1025	4	two	two	NUM
taxlaw-2813	1025	5	years	year	NOUN
taxlaw-2813	1025	6	,	,	PUNCT
taxlaw-2813	1025	7	they	they	PRON
taxlaw-2813	1025	8	worked	work	VERB
taxlaw-2813	1025	9	rapidly	rapidly	ADV
taxlaw-2813	1025	10	to	to	PART
taxlaw-2813	1025	11	prepare	prepare	VERB
taxlaw-2813	1025	12	a	a	DET
taxlaw-2813	1025	13	thorough	thorough	ADJ
taxlaw-2813	1025	14	indictment	indictment	NOUN
taxlaw-2813	1025	15	of	of	ADP
taxlaw-2813	1025	16	low	low	ADJ
taxlaw-2813	1025	17	tax	tax	NOUN
taxlaw-2813	1025	18	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1025	19	,	,	PUNCT
taxlaw-2813	1025	20	238	238	NUM
taxlaw-2813	1025	21	culminating	culminate	VERB
taxlaw-2813	1025	22	in	in	ADP
taxlaw-2813	1025	23	the	the	DET
taxlaw-2813	1025	24	1998	1998	NUM
taxlaw-2813	1025	25	report	report	NOUN
taxlaw-2813	1025	26	harmful	harmful	ADJ
taxlaw-2813	1025	27	tax	tax	NOUN
taxlaw-2813	1025	28	competition	competition	NOUN
taxlaw-2813	1025	29	:	:	PUNCT
taxlaw-2813	1025	30	an	an	DET
taxlaw-2813	1025	31	emerging	emerge	VERB
taxlaw-2813	1025	32	global	global	NOUN
taxlaw-2813	1025	33	issue.239	issue.239	ADP
taxlaw-2813	1025	34	the	the	DET
taxlaw-2813	1025	35	report	report	NOUN
taxlaw-2813	1025	36	was	be	AUX
taxlaw-2813	1025	37	a	a	DET
taxlaw-2813	1025	38	product	product	NOUN
taxlaw-2813	1025	39	of	of	ADP
taxlaw-2813	1025	40	skillful	skillful	ADJ
taxlaw-2813	1025	41	political	political	ADJ
taxlaw-2813	1025	42	fatf	fatf	NOUN
taxlaw-2813	1025	43	with	with	ADP
taxlaw-2813	1025	44	an	an	DET
taxlaw-2813	1025	45	oecd	oecd	PROPN
taxlaw-2813	1025	46	department	department	NOUN
taxlaw-2813	1025	47	.	.	PUNCT
taxlaw-2813	1026	1	as	as	SCONJ
taxlaw-2813	1026	2	will	will	AUX
taxlaw-2813	1026	3	be	be	AUX
taxlaw-2813	1026	4	seen	see	VERB
taxlaw-2813	1026	5	,	,	PUNCT
taxlaw-2813	1026	6	they	they	PRON
taxlaw-2813	1026	7	have	have	AUX
taxlaw-2813	1026	8	also	also	ADV
taxlaw-2813	1026	9	adopted	adopt	VERB
taxlaw-2813	1026	10	similar	similar	ADJ
taxlaw-2813	1026	11	methods	method	NOUN
taxlaw-2813	1026	12	in	in	ADP
taxlaw-2813	1026	13	their	their	PRON
taxlaw-2813	1026	14	pursuit	pursuit	NOUN
taxlaw-2813	1026	15	.	.	PUNCT
taxlaw-2813	1027	1	on	on	ADP
taxlaw-2813	1027	2	its	its	PRON
taxlaw-2813	1027	3	homepage	homepage	NOUN
taxlaw-2813	1027	4	,	,	PUNCT
taxlaw-2813	1027	5	fatf	fatf	PROPN
taxlaw-2813	1027	6	does	do	AUX
taxlaw-2813	1027	7	see	see	VERB
taxlaw-2813	1027	8	the	the	DET
taxlaw-2813	1027	9	need	need	NOUN
taxlaw-2813	1027	10	to	to	PART
taxlaw-2813	1027	11	point	point	VERB
taxlaw-2813	1027	12	out	out	ADP
taxlaw-2813	1027	13	that	that	SCONJ
taxlaw-2813	1027	14	“	"	PUNCT
taxlaw-2813	1027	15	[	[	X
taxlaw-2813	1027	16	t]he	t]he	ADV
taxlaw-2813	1027	17	fatf	fatf	NOUN
taxlaw-2813	1027	18	and	and	CCONJ
taxlaw-2813	1027	19	the	the	DET
taxlaw-2813	1027	20	oecd	oecd	NOUN
taxlaw-2813	1027	21	are	be	AUX
taxlaw-2813	1027	22	separate	separate	ADJ
taxlaw-2813	1027	23	organizations	organization	NOUN
taxlaw-2813	1027	24	.	.	PUNCT
taxlaw-2813	1027	25	”	"	PUNCT
taxlaw-2813	1028	1	according	accord	VERB
taxlaw-2813	1028	2	to	to	ADP
taxlaw-2813	1028	3	sharman	sharman	PROPN
taxlaw-2813	1028	4	,	,	PUNCT
taxlaw-2813	1028	5	fatf	fatf	PROPN
taxlaw-2813	1028	6	also	also	ADV
taxlaw-2813	1028	7	uses	use	VERB
taxlaw-2813	1028	8	oecd	oecd	PROPN
taxlaw-2813	1028	9	business	business	NOUN
taxlaw-2813	1028	10	cards	card	NOUN
taxlaw-2813	1028	11	and	and	CCONJ
taxlaw-2813	1028	12	oecd	oecd	PROPN
taxlaw-2813	1028	13	stationary	stationary	NOUN
taxlaw-2813	1028	14	,	,	PUNCT
taxlaw-2813	1028	15	hardly	hardly	ADV
taxlaw-2813	1028	16	alleviating	alleviate	VERB
taxlaw-2813	1028	17	the	the	DET
taxlaw-2813	1028	18	confusion	confusion	NOUN
taxlaw-2813	1028	19	.	.	PUNCT
taxlaw-2813	1029	1	see	see	VERB
taxlaw-2813	1029	2	sharman	sharman	PROPN
taxlaw-2813	1029	3	,	,	PUNCT
taxlaw-2813	1029	4	supra	supra	PROPN
taxlaw-2813	1029	5	note	note	PROPN
taxlaw-2813	1029	6	216	216	NUM
taxlaw-2813	1029	7	,	,	PUNCT
taxlaw-2813	1029	8	at	at	ADP
taxlaw-2813	1029	9	32	32	NUM
taxlaw-2813	1029	10	.	.	PUNCT
taxlaw-2813	1030	1	234	234	NUM
taxlaw-2813	1030	2	see	see	NOUN
taxlaw-2813	1030	3	mark	mark	PROPN
taxlaw-2813	1030	4	c.	c.	PROPN
taxlaw-2813	1030	5	white	white	PROPN
taxlaw-2813	1030	6	,	,	PUNCT
taxlaw-2813	1030	7	assessing	assess	VERB
taxlaw-2813	1030	8	the	the	DET
taxlaw-2813	1030	9	role	role	NOUN
taxlaw-2813	1030	10	of	of	ADP
taxlaw-2813	1030	11	the	the	DET
taxlaw-2813	1030	12	international	international	ADJ
taxlaw-2813	1030	13	financial	financial	ADJ
taxlaw-2813	1030	14	services	service	NOUN
taxlaw-2813	1030	15	in	in	ADP
taxlaw-2813	1030	16	irish	irish	ADJ
taxlaw-2813	1030	17	regional	regional	PROPN
taxlaw-2813	1030	18	development	development	NOUN
taxlaw-2813	1030	19	,	,	PUNCT
taxlaw-2813	1030	20	13	13	NUM
taxlaw-2813	1030	21	eur	eur	NOUN
taxlaw-2813	1030	22	.	.	PUNCT
taxlaw-2813	1031	1	plan	plan	NOUN
taxlaw-2813	1031	2	.	.	PUNCT
taxlaw-2813	1032	1	stud	stud	PROPN
taxlaw-2813	1032	2	.	.	PUNCT
taxlaw-2813	1033	1	387	387	NUM
taxlaw-2813	1033	2	,	,	PUNCT
taxlaw-2813	1033	3	392	392	NUM
taxlaw-2813	1033	4	(	(	PUNCT
taxlaw-2813	1033	5	2005	2005	NUM
taxlaw-2813	1033	6	)	)	PUNCT
taxlaw-2813	1033	7	.	.	PUNCT
taxlaw-2813	1034	1	ireland	ireland	PROPN
taxlaw-2813	1034	2	cut	cut	VERB
taxlaw-2813	1034	3	taxes	taxis	NOUN
taxlaw-2813	1034	4	dramatically	dramatically	ADV
taxlaw-2813	1034	5	in	in	ADP
taxlaw-2813	1034	6	1989	1989	NUM
taxlaw-2813	1034	7	in	in	ADP
taxlaw-2813	1034	8	a	a	DET
taxlaw-2813	1034	9	bid	bid	NOUN
taxlaw-2813	1034	10	to	to	PART
taxlaw-2813	1034	11	alleviate	alleviate	VERB
taxlaw-2813	1034	12	its	its	PRON
taxlaw-2813	1034	13	persistent	persistent	ADJ
taxlaw-2813	1034	14	unemployment	unemployment	NOUN
taxlaw-2813	1034	15	.	.	PUNCT
taxlaw-2813	1035	1	see	see	VERB
taxlaw-2813	1035	2	paul	paul	PROPN
taxlaw-2813	1035	3	sweeney	sweeney	PROPN
taxlaw-2813	1035	4	,	,	PUNCT
taxlaw-2813	1035	5	the	the	DET
taxlaw-2813	1035	6	celtic	celtic	ADJ
taxlaw-2813	1035	7	tiger	tiger	NOUN
taxlaw-2813	1035	8	:	:	PUNCT
taxlaw-2813	1035	9	ireland	ireland	PROPN
taxlaw-2813	1035	10	’s	’s	PART
taxlaw-2813	1035	11	economic	economic	ADJ
taxlaw-2813	1035	12	miracle	miracle	NOUN
taxlaw-2813	1035	13	explained	explain	VERB
taxlaw-2813	1035	14	173	173	NUM
taxlaw-2813	1035	15	(	(	PUNCT
taxlaw-2813	1035	16	1998	1998	NUM
taxlaw-2813	1035	17	)	)	PUNCT
taxlaw-2813	1035	18	(	(	PUNCT
taxlaw-2813	1035	19	top	top	ADJ
taxlaw-2813	1035	20	tax	tax	NOUN
taxlaw-2813	1035	21	rates	rate	NOUN
taxlaw-2813	1035	22	cut	cut	VERB
taxlaw-2813	1035	23	from	from	ADP
taxlaw-2813	1035	24	50	50	NUM
taxlaw-2813	1035	25	%	%	NOUN
taxlaw-2813	1035	26	in	in	ADP
taxlaw-2813	1035	27	1988	1988	NUM
taxlaw-2813	1035	28	to	to	ADP
taxlaw-2813	1035	29	36	36	NUM
taxlaw-2813	1035	30	%	%	NOUN
taxlaw-2813	1035	31	in	in	ADP
taxlaw-2813	1035	32	1996	1996	NUM
taxlaw-2813	1035	33	on	on	ADP
taxlaw-2813	1035	34	companies	company	NOUN
taxlaw-2813	1035	35	,	,	PUNCT
taxlaw-2813	1035	36	and	and	CCONJ
taxlaw-2813	1035	37	65	65	NUM
taxlaw-2813	1035	38	%	%	NOUN
taxlaw-2813	1035	39	to	to	ADP
taxlaw-2813	1035	40	48	48	NUM
taxlaw-2813	1035	41	%	%	NOUN
taxlaw-2813	1035	42	on	on	ADP
taxlaw-2813	1035	43	individual	individual	ADJ
taxlaw-2813	1035	44	income	income	NOUN
taxlaw-2813	1035	45	)	)	PUNCT
taxlaw-2813	1035	46	.	.	PUNCT
taxlaw-2813	1036	1	one	one	NUM
taxlaw-2813	1036	2	of	of	ADP
taxlaw-2813	1036	3	the	the	DET
taxlaw-2813	1036	4	initiatives	initiative	NOUN
taxlaw-2813	1036	5	was	be	AUX
taxlaw-2813	1036	6	the	the	DET
taxlaw-2813	1036	7	1987	1987	NUM
taxlaw-2813	1036	8	creation	creation	NOUN
taxlaw-2813	1036	9	of	of	ADP
taxlaw-2813	1036	10	the	the	DET
taxlaw-2813	1036	11	international	international	ADJ
taxlaw-2813	1036	12	financial	financial	ADJ
taxlaw-2813	1036	13	service	service	NOUN
taxlaw-2813	1036	14	center	center	NOUN
taxlaw-2813	1036	15	,	,	PUNCT
taxlaw-2813	1036	16	where	where	SCONJ
taxlaw-2813	1036	17	firms	firm	NOUN
taxlaw-2813	1036	18	enjoyed	enjoy	VERB
taxlaw-2813	1036	19	a	a	DET
taxlaw-2813	1036	20	corporate	corporate	ADJ
taxlaw-2813	1036	21	tax	tax	NOUN
taxlaw-2813	1036	22	of	of	ADP
taxlaw-2813	1036	23	10	10	NUM
taxlaw-2813	1036	24	%	%	NOUN
taxlaw-2813	1036	25	.	.	PUNCT
taxlaw-2813	1037	1	see	see	VERB
taxlaw-2813	1037	2	white	white	ADJ
taxlaw-2813	1037	3	,	,	PUNCT
taxlaw-2813	1037	4	supra	supra	ADJ
taxlaw-2813	1037	5	,	,	PUNCT
taxlaw-2813	1037	6	at	at	ADP
taxlaw-2813	1037	7	391	391	NUM
taxlaw-2813	1037	8	.	.	PUNCT
taxlaw-2813	1037	9	initially	initially	ADV
taxlaw-2813	1037	10	tolerated	tolerate	VERB
taxlaw-2813	1037	11	by	by	ADP
taxlaw-2813	1037	12	the	the	DET
taxlaw-2813	1037	13	other	other	ADJ
taxlaw-2813	1037	14	eu	eu	PROPN
taxlaw-2813	1037	15	members	member	NOUN
taxlaw-2813	1037	16	because	because	SCONJ
taxlaw-2813	1037	17	of	of	ADP
taxlaw-2813	1037	18	ireland	ireland	PROPN
taxlaw-2813	1037	19	’s	’s	PART
taxlaw-2813	1037	20	moribund	moribund	ADJ
taxlaw-2813	1037	21	economy	economy	NOUN
taxlaw-2813	1037	22	,	,	PUNCT
taxlaw-2813	1037	23	as	as	SCONJ
taxlaw-2813	1037	24	irish	irish	ADJ
taxlaw-2813	1037	25	unemployment	unemployment	NOUN
taxlaw-2813	1037	26	rates	rate	NOUN
taxlaw-2813	1037	27	fell	fall	VERB
taxlaw-2813	1037	28	in	in	ADP
taxlaw-2813	1037	29	the	the	DET
taxlaw-2813	1037	30	1990s	1990	NOUN
taxlaw-2813	1037	31	the	the	DET
taxlaw-2813	1037	32	ifsc	ifsc	NOUN
taxlaw-2813	1037	33	came	come	VERB
taxlaw-2813	1037	34	under	under	ADP
taxlaw-2813	1037	35	increased	increased	ADJ
taxlaw-2813	1037	36	eu	eu	PROPN
taxlaw-2813	1037	37	scrutiny	scrutiny	NOUN
taxlaw-2813	1037	38	.	.	PUNCT
taxlaw-2813	1038	1	i	i	PRON
taxlaw-2813	1038	2	d.	d.	PROPN
taxlaw-2813	1038	3	,	,	PUNCT
taxlaw-2813	1038	4	at	at	ADP
taxlaw-2813	1038	5	392	392	NUM
taxlaw-2813	1038	6	.	.	PUNCT
taxlaw-2813	1039	1	having	having	AUX
taxlaw-2813	1039	2	cut	cut	VERB
taxlaw-2813	1039	3	its	its	PRON
taxlaw-2813	1039	4	corporate	corporate	ADJ
taxlaw-2813	1039	5	tax	tax	NOUN
taxlaw-2813	1039	6	rate	rate	NOUN
taxlaw-2813	1039	7	from	from	ADP
taxlaw-2813	1039	8	50	50	NUM
taxlaw-2813	1039	9	%	%	NOUN
taxlaw-2813	1039	10	in	in	ADP
taxlaw-2813	1039	11	1988	1988	NUM
taxlaw-2813	1039	12	to	to	ADP
taxlaw-2813	1039	13	12.5	12.5	NUM
taxlaw-2813	1039	14	%	%	NOUN
taxlaw-2813	1039	15	over	over	ADP
taxlaw-2813	1039	16	time	time	NOUN
taxlaw-2813	1039	17	,	,	PUNCT
taxlaw-2813	1039	18	ireland	ireland	PROPN
taxlaw-2813	1039	19	’s	’s	PART
taxlaw-2813	1039	20	economy	economy	NOUN
taxlaw-2813	1039	21	was	be	AUX
taxlaw-2813	1039	22	drawing	draw	VERB
taxlaw-2813	1039	23	considerable	considerable	ADJ
taxlaw-2813	1039	24	outside	outside	ADJ
taxlaw-2813	1039	25	investment	investment	NOUN
taxlaw-2813	1039	26	during	during	ADP
taxlaw-2813	1039	27	the	the	DET
taxlaw-2813	1039	28	1990s	1990	NOUN
taxlaw-2813	1039	29	as	as	ADP
taxlaw-2813	1039	30	non	non	ADJ
taxlaw-2813	1039	31	-	-	ADJ
taxlaw-2813	1039	32	european	european	ADJ
taxlaw-2813	1039	33	firms	firm	NOUN
taxlaw-2813	1039	34	looking	look	VERB
taxlaw-2813	1039	35	to	to	PART
taxlaw-2813	1039	36	expand	expand	VERB
taxlaw-2813	1039	37	in	in	ADP
taxlaw-2813	1039	38	europe	europe	PROPN
taxlaw-2813	1039	39	established	establish	VERB
taxlaw-2813	1039	40	operations	operation	NOUN
taxlaw-2813	1039	41	there	there	ADV
taxlaw-2813	1039	42	.	.	PUNCT
taxlaw-2813	1040	1	sweeney	sweeney	NOUN
taxlaw-2813	1040	2	,	,	PUNCT
taxlaw-2813	1040	3	supra	supra	PROPN
taxlaw-2813	1040	4	,	,	PUNCT
taxlaw-2813	1040	5	at	at	ADP
taxlaw-2813	1040	6	173	173	NUM
taxlaw-2813	1040	7	(	(	PUNCT
taxlaw-2813	1040	8	tax	tax	NOUN
taxlaw-2813	1040	9	rates	rate	NOUN
taxlaw-2813	1040	10	)	)	PUNCT
taxlaw-2813	1040	11	.	.	PUNCT
taxlaw-2813	1041	1	235	235	NUM
taxlaw-2813	1041	2	see	see	VERB
taxlaw-2813	1041	3	financial	financial	ADJ
taxlaw-2813	1041	4	centre	centre	NOUN
taxlaw-2813	1041	5	of	of	ADP
taxlaw-2813	1041	6	activity	activity	NOUN
taxlaw-2813	1041	7	,	,	PUNCT
taxlaw-2813	1041	8	bus	bus	NOUN
taxlaw-2813	1041	9	.	.	PUNCT
taxlaw-2813	1041	10	&	&	CCONJ
taxlaw-2813	1041	11	fin	fin	PROPN
taxlaw-2813	1041	12	.	.	PROPN
taxlaw-2813	1041	13	,	,	PUNCT
taxlaw-2813	1041	14	july	july	PROPN
taxlaw-2813	1041	15	15	15	NUM
taxlaw-2813	1041	16	,	,	PUNCT
taxlaw-2813	1041	17	2004	2004	NUM
taxlaw-2813	1041	18	,	,	PUNCT
taxlaw-2813	1041	19	available	available	ADJ
taxlaw-2813	1041	20	at	at	ADP
taxlaw-2813	1041	21	http://www	http://www	PROPN
taxlaw-2813	1041	22	.	.	PUNCT
taxlaw-2813	1042	1	businessandfinance.ie/index.jsp?p=450&n=466&a=1765	businessandfinance.ie/index.jsp?p=450&n=466&a=1765	PROPN
taxlaw-2813	1042	2	(	(	PUNCT
taxlaw-2813	1042	3	discussing	discuss	VERB
taxlaw-2813	1042	4	the	the	DET
taxlaw-2813	1042	5	end	end	NOUN
taxlaw-2813	1042	6	of	of	ADP
taxlaw-2813	1042	7	the	the	DET
taxlaw-2813	1042	8	10	10	NUM
taxlaw-2813	1042	9	%	%	NOUN
taxlaw-2813	1042	10	ring	ring	NOUN
taxlaw-2813	1042	11	-	-	PUNCT
taxlaw-2813	1042	12	fenced	fence	VERB
taxlaw-2813	1042	13	regime	regime	NOUN
taxlaw-2813	1042	14	)	)	PUNCT
taxlaw-2813	1042	15	;	;	PUNCT
taxlaw-2813	1042	16	john	john	PROPN
taxlaw-2813	1042	17	deacon	deacon	PROPN
taxlaw-2813	1042	18	,	,	PUNCT
taxlaw-2813	1042	19	global	global	ADJ
taxlaw-2813	1042	20	securitization	securitization	NOUN
taxlaw-2813	1042	21	and	and	CCONJ
taxlaw-2813	1042	22	cdos	cdo	NOUN
taxlaw-2813	1042	23	312–14	312–14	NUM
taxlaw-2813	1042	24	(	(	PUNCT
taxlaw-2813	1042	25	2004	2004	NUM
taxlaw-2813	1042	26	)	)	PUNCT
taxlaw-2813	1042	27	(	(	PUNCT
taxlaw-2813	1042	28	discussing	discuss	VERB
taxlaw-2813	1042	29	role	role	NOUN
taxlaw-2813	1042	30	of	of	ADP
taxlaw-2813	1042	31	irish	irish	ADJ
taxlaw-2813	1042	32	tax	tax	NOUN
taxlaw-2813	1042	33	rates	rate	NOUN
taxlaw-2813	1042	34	in	in	ADP
taxlaw-2813	1042	35	luring	lure	VERB
taxlaw-2813	1042	36	financial	financial	ADJ
taxlaw-2813	1042	37	industry	industry	NOUN
taxlaw-2813	1042	38	to	to	ADP
taxlaw-2813	1042	39	ireland	ireland	VERB
taxlaw-2813	1042	40	)	)	PUNCT
taxlaw-2813	1042	41	.	.	PUNCT
taxlaw-2813	1043	1	see	see	VERB
taxlaw-2813	1043	2	also	also	ADV
taxlaw-2813	1043	3	government	government	NOUN
taxlaw-2813	1043	4	confident	confident	ADJ
taxlaw-2813	1043	5	on	on	ADP
taxlaw-2813	1043	6	tax	tax	NOUN
taxlaw-2813	1043	7	rate	rate	NOUN
taxlaw-2813	1043	8	,	,	PUNCT
taxlaw-2813	1043	9	irish	irish	PROPN
taxlaw-2813	1043	10	times	times	PROPN
taxlaw-2813	1043	11	,	,	PUNCT
taxlaw-2813	1043	12	oct	oct	PROPN
taxlaw-2813	1043	13	.	.	PROPN
taxlaw-2813	1043	14	4	4	NUM
taxlaw-2813	1043	15	,	,	PUNCT
taxlaw-2813	1043	16	2011	2011	NUM
taxlaw-2813	1043	17	,	,	PUNCT
taxlaw-2813	1043	18	available	available	ADJ
taxlaw-2813	1043	19	at	at	ADP
taxlaw-2813	1043	20	http://www.irishtimes.com/newspaper/breaking/2011/0916/breaking34.html	http://www.irishtimes.com/newspaper/breaking/2011/0916/breaking34.html	ADV
taxlaw-2813	1043	21	(	(	PUNCT
taxlaw-2813	1043	22	discussing	discuss	VERB
taxlaw-2813	1043	23	efforts	effort	NOUN
taxlaw-2813	1043	24	to	to	PART
taxlaw-2813	1043	25	preserve	preserve	VERB
taxlaw-2813	1043	26	the	the	DET
taxlaw-2813	1043	27	12.5	12.5	NUM
taxlaw-2813	1043	28	%	%	NOUN
taxlaw-2813	1043	29	regime	regime	NOUN
taxlaw-2813	1043	30	)	)	PUNCT
taxlaw-2813	1043	31	.	.	PUNCT
taxlaw-2813	1044	1	236the	236the	DET
taxlaw-2813	1044	2	hostility	hostility	NOUN
taxlaw-2813	1044	3	towards	towards	ADP
taxlaw-2813	1044	4	ireland	ireland	PROPN
taxlaw-2813	1044	5	’s	’s	PART
taxlaw-2813	1044	6	success	success	NOUN
taxlaw-2813	1044	7	has	have	AUX
taxlaw-2813	1044	8	dampened	dampen	VERB
taxlaw-2813	1044	9	however	however	ADV
taxlaw-2813	1044	10	,	,	PUNCT
taxlaw-2813	1044	11	as	as	SCONJ
taxlaw-2813	1044	12	the	the	DET
taxlaw-2813	1044	13	irish	irish	ADJ
taxlaw-2813	1044	14	economy	economy	NOUN
taxlaw-2813	1044	15	crashed	crash	VERB
taxlaw-2813	1044	16	in	in	ADP
taxlaw-2813	1044	17	the	the	DET
taxlaw-2813	1044	18	midst	midst	NOUN
taxlaw-2813	1044	19	of	of	ADP
taxlaw-2813	1044	20	the	the	DET
taxlaw-2813	1044	21	global	global	ADJ
taxlaw-2813	1044	22	financial	financial	ADJ
taxlaw-2813	1044	23	crisis	crisis	NOUN
taxlaw-2813	1044	24	.	.	PUNCT
taxlaw-2813	1045	1	after	after	ADP
taxlaw-2813	1045	2	a	a	DET
taxlaw-2813	1045	3	period	period	NOUN
taxlaw-2813	1045	4	of	of	ADP
taxlaw-2813	1045	5	great	great	ADJ
taxlaw-2813	1045	6	expansions	expansion	NOUN
taxlaw-2813	1045	7	in	in	ADP
taxlaw-2813	1045	8	the	the	DET
taxlaw-2813	1045	9	housing	housing	NOUN
taxlaw-2813	1045	10	sector	sector	NOUN
taxlaw-2813	1045	11	between	between	ADP
taxlaw-2813	1045	12	2003	2003	NUM
taxlaw-2813	1045	13	and	and	CCONJ
taxlaw-2813	1045	14	2007	2007	NUM
taxlaw-2813	1045	15	,	,	PUNCT
taxlaw-2813	1045	16	the	the	DET
taxlaw-2813	1045	17	housing	housing	NOUN
taxlaw-2813	1045	18	bubble	bubble	NOUN
taxlaw-2813	1045	19	burst	burst	VERB
taxlaw-2813	1045	20	in	in	ADP
taxlaw-2813	1045	21	2008	2008	NUM
taxlaw-2813	1045	22	,	,	PUNCT
taxlaw-2813	1045	23	leaving	leave	VERB
taxlaw-2813	1045	24	the	the	DET
taxlaw-2813	1045	25	country	country	NOUN
taxlaw-2813	1045	26	in	in	ADP
taxlaw-2813	1045	27	a	a	DET
taxlaw-2813	1045	28	dire	dire	ADJ
taxlaw-2813	1045	29	fiscal	fiscal	ADJ
taxlaw-2813	1045	30	situation	situation	NOUN
taxlaw-2813	1045	31	,	,	PUNCT
taxlaw-2813	1045	32	and	and	CCONJ
taxlaw-2813	1045	33	with	with	ADP
taxlaw-2813	1045	34	an	an	DET
taxlaw-2813	1045	35	unemployment	unemployment	NOUN
taxlaw-2813	1045	36	rate	rate	NOUN
taxlaw-2813	1045	37	of	of	ADP
taxlaw-2813	1045	38	above	above	ADP
taxlaw-2813	1045	39	fourteen	fourteen	NUM
taxlaw-2813	1045	40	percent	percent	NOUN
taxlaw-2813	1045	41	.	.	PUNCT
taxlaw-2813	1046	1	see	see	VERB
taxlaw-2813	1046	2	constantin	constantin	PROPN
taxlaw-2813	1046	3	gurdgiv	gurdgiv	PROPN
taxlaw-2813	1046	4	,	,	PUNCT
taxlaw-2813	1046	5	brian	brian	PROPN
taxlaw-2813	1046	6	m	m	PROPN
taxlaw-2813	1046	7	lucey	lucey	PROPN
taxlaw-2813	1046	8	,	,	PUNCT
taxlaw-2813	1046	9	ciaran	ciaran	PROPN
taxlaw-2813	1046	10	macanbhaird	macanbhaird	PROPN
taxlaw-2813	1046	11	&	&	CCONJ
taxlaw-2813	1046	12	lorcan	lorcan	PROPN
taxlaw-2813	1046	13	roche	roche	PROPN
taxlaw-2813	1046	14	-	-	PUNCT
taxlaw-2813	1046	15	kelly	kelly	PROPN
taxlaw-2813	1046	16	,	,	PUNCT
taxlaw-2813	1046	17	the	the	DET
taxlaw-2813	1046	18	irish	irish	ADJ
taxlaw-2813	1046	19	economy	economy	NOUN
taxlaw-2813	1046	20	:	:	PUNCT
taxlaw-2813	1046	21	three	three	NUM
taxlaw-2813	1046	22	strikes	strike	NOUN
taxlaw-2813	1046	23	and	and	CCONJ
taxlaw-2813	1046	24	you	you	PRON
taxlaw-2813	1046	25	’re	’re	VERB
taxlaw-2813	1046	26	out	out	ADV
taxlaw-2813	1046	27	?	?	PUNCT
taxlaw-2813	1047	1	(	(	PUNCT
taxlaw-2813	1047	2	march	march	PROPN
taxlaw-2813	1047	3	2	2	NUM
taxlaw-2813	1047	4	,	,	PUNCT
taxlaw-2813	1047	5	2011	2011	NUM
taxlaw-2813	1047	6	)	)	PUNCT
taxlaw-2813	1047	7	(	(	PUNCT
taxlaw-2813	1047	8	unpublished	unpublished	ADJ
taxlaw-2813	1047	9	manuscript	manuscript	NOUN
taxlaw-2813	1047	10	)	)	PUNCT
taxlaw-2813	1047	11	,	,	PUNCT
taxlaw-2813	1047	12	available	available	ADJ
taxlaw-2813	1047	13	at	at	ADP
taxlaw-2813	1047	14	http://ssrn.com/abstract=1776190	http://ssrn.com/abstract=1776190	PROPN
taxlaw-2813	1047	15	(	(	PUNCT
taxlaw-2813	1047	16	last	last	ADJ
taxlaw-2813	1047	17	visited	visit	VERB
taxlaw-2813	1047	18	oct	oct	PROPN
taxlaw-2813	1047	19	.	.	PROPN
taxlaw-2813	1047	20	5	5	NUM
taxlaw-2813	1047	21	,	,	PUNCT
taxlaw-2813	1047	22	2011	2011	NUM
taxlaw-2813	1047	23	)	)	PUNCT
taxlaw-2813	1047	24	;	;	PUNCT
taxlaw-2813	1048	1	output	output	NOUN
taxlaw-2813	1048	2	,	,	PUNCT
taxlaw-2813	1048	3	prices	price	NOUN
taxlaw-2813	1048	4	and	and	CCONJ
taxlaw-2813	1048	5	jobs	job	NOUN
taxlaw-2813	1048	6	,	,	PUNCT
taxlaw-2813	1048	7	the	the	DET
taxlaw-2813	1048	8	economist	economist	NOUN
taxlaw-2813	1048	9	,	,	PUNCT
taxlaw-2813	1048	10	oct	oct	PROPN
taxlaw-2813	1048	11	.	.	PROPN
taxlaw-2813	1048	12	22	22	NUM
taxlaw-2813	1048	13	,	,	PUNCT
taxlaw-2813	1048	14	2011	2011	NUM
taxlaw-2813	1048	15	,	,	PUNCT
taxlaw-2813	1048	16	available	available	ADJ
taxlaw-2813	1048	17	at	at	ADP
taxlaw-2813	1048	18	http://www.economist.com/node/21533447	http://www.economist.com/node/21533447	PROPN
taxlaw-2813	1048	19	(	(	PUNCT
taxlaw-2813	1048	20	last	last	ADV
taxlaw-2813	1048	21	visited	visit	VERB
taxlaw-2813	1048	22	oct	oct	PROPN
taxlaw-2813	1048	23	.	.	PROPN
taxlaw-2813	1048	24	25	25	NUM
taxlaw-2813	1048	25	,	,	PUNCT
taxlaw-2813	1048	26	2011	2011	NUM
taxlaw-2813	1048	27	)	)	PUNCT
taxlaw-2813	1048	28	.	.	PUNCT
taxlaw-2813	1049	1	237	237	NUM
taxlaw-2813	1049	2	the	the	DET
taxlaw-2813	1049	3	eu	eu	PROPN
taxlaw-2813	1049	4	had	have	AUX
taxlaw-2813	1049	5	formed	form	VERB
taxlaw-2813	1049	6	a	a	DET
taxlaw-2813	1049	7	tax	tax	NOUN
taxlaw-2813	1049	8	policy	policy	NOUN
taxlaw-2813	1049	9	group	group	NOUN
taxlaw-2813	1049	10	,	,	PUNCT
taxlaw-2813	1049	11	composed	compose	VERB
taxlaw-2813	1049	12	of	of	ADP
taxlaw-2813	1049	13	eu	eu	PROPN
taxlaw-2813	1049	14	ministers	minister	NOUN
taxlaw-2813	1049	15	of	of	ADP
taxlaw-2813	1049	16	finance	finance	NOUN
taxlaw-2813	1049	17	and	and	CCONJ
taxlaw-2813	1049	18	their	their	PRON
taxlaw-2813	1049	19	representatives	representative	NOUN
taxlaw-2813	1049	20	,	,	PUNCT
taxlaw-2813	1049	21	where	where	SCONJ
taxlaw-2813	1049	22	much	much	ADJ
taxlaw-2813	1049	23	attention	attention	NOUN
taxlaw-2813	1049	24	was	be	AUX
taxlaw-2813	1049	25	paid	pay	VERB
taxlaw-2813	1049	26	to	to	ADP
taxlaw-2813	1049	27	issues	issue	NOUN
taxlaw-2813	1049	28	of	of	ADP
taxlaw-2813	1049	29	“	"	PUNCT
taxlaw-2813	1049	30	unfair	unfair	ADJ
taxlaw-2813	1049	31	”	"	PUNCT
taxlaw-2813	1049	32	tax	tax	NOUN
taxlaw-2813	1049	33	practices	practice	NOUN
taxlaw-2813	1049	34	.	.	PUNCT
taxlaw-2813	1050	1	see	see	VERB
taxlaw-2813	1050	2	comm’n	comm’n	NOUN
taxlaw-2813	1050	3	of	of	ADP
taxlaw-2813	1050	4	the	the	DET
taxlaw-2813	1050	5	european	european	ADJ
taxlaw-2813	1050	6	communities	community	NOUN
taxlaw-2813	1050	7	,	,	PUNCT
taxlaw-2813	1050	8	taxation	taxation	NOUN
taxlaw-2813	1050	9	in	in	ADP
taxlaw-2813	1050	10	the	the	DET
taxlaw-2813	1050	11	european	european	PROPN
taxlaw-2813	1050	12	union	union	PROPN
taxlaw-2813	1050	13	:	:	PUNCT
taxlaw-2813	1050	14	report	report	NOUN
taxlaw-2813	1050	15	on	on	ADP
taxlaw-2813	1050	16	the	the	DET
taxlaw-2813	1050	17	development	development	NOUN
taxlaw-2813	1050	18	of	of	ADP
taxlaw-2813	1050	19	tax	tax	NOUN
taxlaw-2813	1050	20	systems	system	NOUN
taxlaw-2813	1050	21	(	(	PUNCT
taxlaw-2813	1050	22	1996	1996	NUM
taxlaw-2813	1050	23	)	)	PUNCT
taxlaw-2813	1050	24	,	,	PUNCT
taxlaw-2813	1050	25	for	for	ADP
taxlaw-2813	1050	26	the	the	DET
taxlaw-2813	1050	27	recommendation	recommendation	NOUN
taxlaw-2813	1050	28	of	of	ADP
taxlaw-2813	1050	29	the	the	DET
taxlaw-2813	1050	30	commission	commission	NOUN
taxlaw-2813	1050	31	of	of	ADP
taxlaw-2813	1050	32	the	the	DET
taxlaw-2813	1050	33	european	european	ADJ
taxlaw-2813	1050	34	communities	community	NOUN
taxlaw-2813	1050	35	of	of	ADP
taxlaw-2813	1050	36	the	the	DET
taxlaw-2813	1050	37	formation	formation	NOUN
taxlaw-2813	1050	38	of	of	ADP
taxlaw-2813	1050	39	the	the	DET
taxlaw-2813	1050	40	policy	policy	NOUN
taxlaw-2813	1050	41	group	group	NOUN
taxlaw-2813	1050	42	.	.	PUNCT
taxlaw-2813	1051	1	its	its	PRON
taxlaw-2813	1051	2	work	work	NOUN
taxlaw-2813	1051	3	illustrated	illustrate	VERB
taxlaw-2813	1051	4	the	the	DET
taxlaw-2813	1051	5	diversity	diversity	NOUN
taxlaw-2813	1051	6	of	of	ADP
taxlaw-2813	1051	7	opinion	opinion	NOUN
taxlaw-2813	1051	8	among	among	ADP
taxlaw-2813	1051	9	member	member	NOUN
taxlaw-2813	1051	10	states	state	NOUN
taxlaw-2813	1051	11	,	,	PUNCT
taxlaw-2813	1051	12	with	with	ADP
taxlaw-2813	1051	13	ireland	ireland	PROPN
taxlaw-2813	1051	14	and	and	CCONJ
taxlaw-2813	1051	15	belgium	belgium	PROPN
taxlaw-2813	1051	16	offering	offer	VERB
taxlaw-2813	1051	17	lower	low	ADJ
taxlaw-2813	1051	18	corporate	corporate	ADJ
taxlaw-2813	1051	19	taxation	taxation	NOUN
taxlaw-2813	1051	20	,	,	PUNCT
taxlaw-2813	1051	21	and	and	CCONJ
taxlaw-2813	1051	22	luxembourg	luxembourg	PROPN
taxlaw-2813	1051	23	attracting	attract	VERB
taxlaw-2813	1051	24	savings	saving	NOUN
taxlaw-2813	1051	25	.	.	PUNCT
taxlaw-2813	1052	1	claudio	claudio	PROPN
taxlaw-2813	1052	2	m.	m.	NOUN
taxlaw-2813	1052	3	radaelli	radaelli	PROPN
taxlaw-2813	1052	4	,	,	PUNCT
taxlaw-2813	1052	5	harmful	harmful	ADJ
taxlaw-2813	1052	6	tax	tax	NOUN
taxlaw-2813	1052	7	competition	competition	NOUN
taxlaw-2813	1052	8	in	in	ADP
taxlaw-2813	1052	9	the	the	DET
taxlaw-2813	1052	10	eu	eu	PROPN
taxlaw-2813	1052	11	:	:	PUNCT
taxlaw-2813	1052	12	policy	policy	NOUN
taxlaw-2813	1052	13	narratives	narrative	NOUN
taxlaw-2813	1052	14	and	and	CCONJ
taxlaw-2813	1052	15	advocacy	advocacy	NOUN
taxlaw-2813	1052	16	coalitions	coalition	NOUN
taxlaw-2813	1052	17	,	,	PUNCT
taxlaw-2813	1052	18	37	37	NUM
taxlaw-2813	1052	19	j.	j.	PROPN
taxlaw-2813	1052	20	common	common	ADJ
taxlaw-2813	1052	21	market	market	NOUN
taxlaw-2813	1052	22	stud	stud	NOUN
taxlaw-2813	1052	23	.	.	PUNCT
taxlaw-2813	1053	1	661	661	NUM
taxlaw-2813	1053	2	,	,	PUNCT
taxlaw-2813	1053	3	672–73	672–73	X
taxlaw-2813	1053	4	(	(	PUNCT
taxlaw-2813	1053	5	1999	1999	NUM
taxlaw-2813	1053	6	)	)	PUNCT
taxlaw-2813	1053	7	.	.	PUNCT
taxlaw-2813	1054	1	the	the	DET
taxlaw-2813	1054	2	european	european	PROPN
taxlaw-2813	1054	3	council	council	PROPN
taxlaw-2813	1054	4	on	on	ADP
taxlaw-2813	1054	5	economic	economic	ADJ
taxlaw-2813	1054	6	policy	policy	NOUN
taxlaw-2813	1054	7	called	call	VERB
taxlaw-2813	1054	8	for	for	ADP
taxlaw-2813	1054	9	enhanced	enhanced	ADJ
taxlaw-2813	1054	10	policy	policy	NOUN
taxlaw-2813	1054	11	coordination	coordination	NOUN
taxlaw-2813	1054	12	in	in	ADP
taxlaw-2813	1054	13	the	the	DET
taxlaw-2813	1054	14	eurozone	eurozone	NOUN
taxlaw-2813	1054	15	,	,	PUNCT
taxlaw-2813	1054	16	including	include	VERB
taxlaw-2813	1054	17	“	"	PUNCT
taxlaw-2813	1054	18	the	the	DET
taxlaw-2813	1054	19	discouragement	discouragement	NOUN
taxlaw-2813	1054	20	of	of	ADP
taxlaw-2813	1054	21	harmful	harmful	ADJ
taxlaw-2813	1054	22	tax	tax	NOUN
taxlaw-2813	1054	23	competition	competition	NOUN
taxlaw-2813	1054	24	.	.	PUNCT
taxlaw-2813	1054	25	”	"	PUNCT
taxlaw-2813	1055	1	i	i	PRON
taxlaw-2813	1055	2	d.	d.	PROPN
taxlaw-2813	1055	3	at	at	ADP
taxlaw-2813	1055	4	675	675	NUM
taxlaw-2813	1055	5	.	.	PUNCT
taxlaw-2813	1056	1	germany	germany	PROPN
taxlaw-2813	1056	2	,	,	PUNCT
taxlaw-2813	1056	3	which	which	PRON
taxlaw-2813	1056	4	had	have	VERB
taxlaw-2813	1056	5	much	much	ADJ
taxlaw-2813	1056	6	to	to	PART
taxlaw-2813	1056	7	gain	gain	VERB
taxlaw-2813	1056	8	from	from	ADP
taxlaw-2813	1056	9	tax	tax	NOUN
taxlaw-2813	1056	10	coordination	coordination	NOUN
taxlaw-2813	1056	11	,	,	PUNCT
taxlaw-2813	1056	12	put	put	VERB
taxlaw-2813	1056	13	a	a	DET
taxlaw-2813	1056	14	lot	lot	NOUN
taxlaw-2813	1056	15	of	of	ADP
taxlaw-2813	1056	16	political	political	ADJ
taxlaw-2813	1056	17	capital	capital	NOUN
taxlaw-2813	1056	18	into	into	ADP
taxlaw-2813	1056	19	the	the	DET
taxlaw-2813	1056	20	eu	eu	PROPN
taxlaw-2813	1056	21	policy	policy	NOUN
taxlaw-2813	1056	22	group	group	NOUN
taxlaw-2813	1056	23	.	.	PUNCT
taxlaw-2813	1057	1	i	i	PRON
taxlaw-2813	1057	2	d.	d.	PROPN
taxlaw-2813	1057	3	at	at	ADP
taxlaw-2813	1057	4	673	673	NUM
taxlaw-2813	1057	5	.	.	PUNCT
taxlaw-2813	1058	1	238	238	NUM
taxlaw-2813	1058	2	interview	interview	NOUN
taxlaw-2813	1058	3	5	5	NUM
taxlaw-2813	1058	4	with	with	ADP
taxlaw-2813	1058	5	oecd	oecd	PROPN
taxlaw-2813	1058	6	personnel	personnel	NOUN
taxlaw-2813	1058	7	,	,	PUNCT
taxlaw-2813	1058	8	supra	supra	PROPN
taxlaw-2813	1058	9	note	note	NOUN
taxlaw-2813	1058	10	100	100	NUM
taxlaw-2813	1058	11	.	.	PUNCT
taxlaw-2813	1059	1	239	239	NUM
taxlaw-2813	1059	2	see	see	VERB
taxlaw-2813	1059	3	generally	generally	ADV
taxlaw-2813	1059	4	oecd	oecd	PROPN
taxlaw-2813	1059	5	,	,	PUNCT
taxlaw-2813	1059	6	supra	supra	PROPN
taxlaw-2813	1059	7	note	note	NOUN
taxlaw-2813	1059	8	228	228	NUM
taxlaw-2813	1059	9	.	.	PUNCT
taxlaw-2813	1059	10	2012	2012	NUM
taxlaw-2813	1059	11	]	]	PUNCT
taxlaw-2813	1059	12	cartelizing	cartelize	VERB
taxlaw-2813	1059	13	taxes	taxis	NOUN
taxlaw-2813	1059	14	43	43	NUM
taxlaw-2813	1059	15	maneuvering	maneuvering	NOUN
taxlaw-2813	1059	16	.	.	PUNCT
taxlaw-2813	1060	1	240	240	NUM
taxlaw-2813	1060	2	one	one	NUM
taxlaw-2813	1060	3	strategy	strategy	NOUN
taxlaw-2813	1060	4	was	be	AUX
taxlaw-2813	1060	5	to	to	PART
taxlaw-2813	1060	6	keep	keep	VERB
taxlaw-2813	1060	7	the	the	DET
taxlaw-2813	1060	8	business	business	NOUN
taxlaw-2813	1060	9	and	and	CCONJ
taxlaw-2813	1060	10	industry	industry	NOUN
taxlaw-2813	1060	11	advisory	advisory	ADJ
taxlaw-2813	1060	12	committee	committee	NOUN
taxlaw-2813	1060	13	to	to	ADP
taxlaw-2813	1060	14	the	the	DET
taxlaw-2813	1060	15	oecd	oecd	PROPN
taxlaw-2813	1060	16	(	(	PUNCT
taxlaw-2813	1060	17	biac	biac	PROPN
taxlaw-2813	1060	18	)	)	PUNCT
taxlaw-2813	1060	19	out	out	ADP
taxlaw-2813	1060	20	of	of	ADP
taxlaw-2813	1060	21	the	the	DET
taxlaw-2813	1060	22	discussion	discussion	NOUN
taxlaw-2813	1060	23	,	,	PUNCT
taxlaw-2813	1060	24	to	to	PART
taxlaw-2813	1060	25	eliminate	eliminate	VERB
taxlaw-2813	1060	26	an	an	DET
taxlaw-2813	1060	27	anti	anti	ADJ
taxlaw-2813	1060	28	-	-	ADJ
taxlaw-2813	1060	29	harmonization	harmonization	ADJ
taxlaw-2813	1060	30	voice	voice	NOUN
taxlaw-2813	1060	31	in	in	ADP
taxlaw-2813	1060	32	the	the	DET
taxlaw-2813	1060	33	debates.241	debates.241	PROPN
taxlaw-2813	1060	34	the	the	DET
taxlaw-2813	1060	35	report	report	NOUN
taxlaw-2813	1060	36	again	again	ADV
taxlaw-2813	1060	37	attempted	attempt	VERB
taxlaw-2813	1060	38	to	to	PART
taxlaw-2813	1060	39	define	define	VERB
taxlaw-2813	1060	40	the	the	DET
taxlaw-2813	1060	41	“	"	PUNCT
taxlaw-2813	1060	42	problem	problem	NOUN
taxlaw-2813	1060	43	of	of	ADP
taxlaw-2813	1060	44	harmful	harmful	ADJ
taxlaw-2813	1060	45	tax	tax	NOUN
taxlaw-2813	1060	46	competition	competition	NOUN
taxlaw-2813	1060	47	”	"	PUNCT
taxlaw-2813	1060	48	so	so	ADV
taxlaw-2813	1060	49	as	as	SCONJ
taxlaw-2813	1060	50	not	not	PART
taxlaw-2813	1060	51	to	to	PART
taxlaw-2813	1060	52	limit	limit	VERB
taxlaw-2813	1060	53	the	the	DET
taxlaw-2813	1060	54	major	major	ADJ
taxlaw-2813	1060	55	industrialized	industrialize	VERB
taxlaw-2813	1060	56	economies	economy	NOUN
taxlaw-2813	1060	57	while	while	SCONJ
taxlaw-2813	1060	58	promoting	promote	VERB
taxlaw-2813	1060	59	an	an	DET
taxlaw-2813	1060	60	international	international	ADJ
taxlaw-2813	1060	61	consensus	consensus	NOUN
taxlaw-2813	1060	62	around	around	ADP
taxlaw-2813	1060	63	its	its	PRON
taxlaw-2813	1060	64	definition	definition	NOUN
taxlaw-2813	1060	65	.	.	PUNCT
taxlaw-2813	1061	1	242	242	NUM
taxlaw-2813	1061	2	in	in	ADP
taxlaw-2813	1061	3	general	general	ADJ
taxlaw-2813	1061	4	,	,	PUNCT
taxlaw-2813	1061	5	the	the	DET
taxlaw-2813	1061	6	1998	1998	NUM
taxlaw-2813	1061	7	report	report	NOUN
taxlaw-2813	1061	8	marked	mark	VERB
taxlaw-2813	1061	9	a	a	DET
taxlaw-2813	1061	10	distinct	distinct	ADJ
taxlaw-2813	1061	11	shift	shift	NOUN
taxlaw-2813	1061	12	away	away	ADV
taxlaw-2813	1061	13	from	from	ADP
taxlaw-2813	1061	14	the	the	DET
taxlaw-2813	1061	15	past	past	ADJ
taxlaw-2813	1061	16	practice	practice	NOUN
taxlaw-2813	1061	17	of	of	ADP
taxlaw-2813	1061	18	articulating	articulating	ADJ
taxlaw-2813	1061	19	problems	problem	NOUN
taxlaw-2813	1061	20	and	and	CCONJ
taxlaw-2813	1061	21	recommending	recommend	VERB
taxlaw-2813	1061	22	general	general	ADJ
taxlaw-2813	1061	23	solutions	solution	NOUN
taxlaw-2813	1061	24	to	to	ADP
taxlaw-2813	1061	25	pursuing	pursue	VERB
taxlaw-2813	1061	26	a	a	DET
taxlaw-2813	1061	27	coordinated	coordinated	ADJ
taxlaw-2813	1061	28	and	and	CCONJ
taxlaw-2813	1061	29	active	active	ADJ
taxlaw-2813	1061	30	effort	effort	NOUN
taxlaw-2813	1061	31	to	to	PART
taxlaw-2813	1061	32	counteract	counteract	VERB
taxlaw-2813	1061	33	tax	tax	NOUN
taxlaw-2813	1061	34	avoidance	avoidance	NOUN
taxlaw-2813	1061	35	and	and	CCONJ
taxlaw-2813	1061	36	evasion	evasion	NOUN
taxlaw-2813	1061	37	,	,	PUNCT
taxlaw-2813	1061	38	to	to	PART
taxlaw-2813	1061	39	reduce	reduce	VERB
taxlaw-2813	1061	40	financial	financial	ADJ
taxlaw-2813	1061	41	privacy	privacy	NOUN
taxlaw-2813	1061	42	,	,	PUNCT
taxlaw-2813	1061	43	and	and	CCONJ
taxlaw-2813	1061	44	to	to	PART
taxlaw-2813	1061	45	influence	influence	VERB
taxlaw-2813	1061	46	states	state	NOUN
taxlaw-2813	1061	47	to	to	PART
taxlaw-2813	1061	48	end	end	VERB
taxlaw-2813	1061	49	“	"	PUNCT
taxlaw-2813	1061	50	unfair	unfair	ADJ
taxlaw-2813	1061	51	”	"	PUNCT
taxlaw-2813	1061	52	tax	tax	NOUN
taxlaw-2813	1061	53	competition	competition	NOUN
taxlaw-2813	1061	54	.	.	PUNCT
taxlaw-2813	1062	1	the	the	DET
taxlaw-2813	1062	2	report	report	NOUN
taxlaw-2813	1062	3	changed	change	VERB
taxlaw-2813	1062	4	the	the	DET
taxlaw-2813	1062	5	debate	debate	NOUN
taxlaw-2813	1062	6	over	over	ADP
taxlaw-2813	1062	7	tax	tax	NOUN
taxlaw-2813	1062	8	competition	competition	NOUN
taxlaw-2813	1062	9	.	.	PUNCT
taxlaw-2813	1063	1	the	the	DET
taxlaw-2813	1063	2	anti	anti	ADJ
taxlaw-2813	1063	3	-	-	ADJ
taxlaw-2813	1063	4	tax	tax	ADJ
taxlaw-2813	1063	5	competition	competition	NOUN
taxlaw-2813	1063	6	argument	argument	NOUN
taxlaw-2813	1063	7	had	have	VERB
taxlaw-2813	1063	8	a	a	DET
taxlaw-2813	1063	9	serious	serious	ADJ
taxlaw-2813	1063	10	problem	problem	NOUN
taxlaw-2813	1063	11	since	since	SCONJ
taxlaw-2813	1063	12	the	the	DET
taxlaw-2813	1063	13	low	low	ADJ
taxlaw-2813	1063	14	-	-	PUNCT
taxlaw-2813	1063	15	tax	tax	NOUN
taxlaw-2813	1063	16	states	state	NOUN
taxlaw-2813	1063	17	could	could	AUX
taxlaw-2813	1063	18	make	make	VERB
taxlaw-2813	1063	19	a	a	DET
taxlaw-2813	1063	20	legitimate	legitimate	ADJ
taxlaw-2813	1063	21	claim	claim	NOUN
taxlaw-2813	1063	22	to	to	ADP
taxlaw-2813	1063	23	autonomy	autonomy	NOUN
taxlaw-2813	1063	24	in	in	ADP
taxlaw-2813	1063	25	designing	design	VERB
taxlaw-2813	1063	26	their	their	PRON
taxlaw-2813	1063	27	tax	tax	NOUN
taxlaw-2813	1063	28	regimes	regime	NOUN
taxlaw-2813	1063	29	that	that	PRON
taxlaw-2813	1063	30	was	be	AUX
taxlaw-2813	1063	31	at	at	ADV
taxlaw-2813	1063	32	least	least	ADJ
taxlaw-2813	1063	33	as	as	ADV
taxlaw-2813	1063	34	strong	strong	ADJ
taxlaw-2813	1063	35	as	as	ADP
taxlaw-2813	1063	36	the	the	DET
taxlaw-2813	1063	37	developed	develop	VERB
taxlaw-2813	1063	38	countries	country	NOUN
taxlaw-2813	1063	39	’	'	PUNCT
taxlaw-2813	1063	40	claim	claim	NOUN
taxlaw-2813	1063	41	to	to	PART
taxlaw-2813	1063	42	set	set	VERB
taxlaw-2813	1063	43	their	their	PRON
taxlaw-2813	1063	44	own	own	ADJ
taxlaw-2813	1063	45	rates	rate	NOUN
taxlaw-2813	1063	46	.	.	PUNCT
taxlaw-2813	1064	1	as	as	SCONJ
taxlaw-2813	1064	2	kaemer	kaemer	NOUN
taxlaw-2813	1064	3	points	point	VERB
taxlaw-2813	1064	4	out	out	ADP
taxlaw-2813	1064	5	,	,	PUNCT
taxlaw-2813	1064	6	identifying	identify	VERB
taxlaw-2813	1064	7	tax	tax	NOUN
taxlaw-2813	1064	8	competition	competition	NOUN
taxlaw-2813	1064	9	as	as	ADP
taxlaw-2813	1064	10	”	"	PUNCT
taxlaw-2813	1064	11	harmful	harmful	ADJ
taxlaw-2813	1064	12	”	"	PUNCT
taxlaw-2813	1064	13	was	be	AUX
taxlaw-2813	1064	14	politically	politically	ADV
taxlaw-2813	1064	15	creative	creative	ADJ
taxlaw-2813	1064	16	,	,	PUNCT
taxlaw-2813	1064	17	as	as	SCONJ
taxlaw-2813	1064	18	there	there	PRON
taxlaw-2813	1064	19	is	be	VERB
taxlaw-2813	1064	20	no	no	DET
taxlaw-2813	1064	21	such	such	ADJ
taxlaw-2813	1064	22	economic	economic	ADJ
taxlaw-2813	1064	23	definition	definition	NOUN
taxlaw-2813	1064	24	of	of	ADP
taxlaw-2813	1064	25	tax	tax	NOUN
taxlaw-2813	1064	26	competition	competition	NOUN
taxlaw-2813	1064	27	.	.	PUNCT
taxlaw-2813	1065	1	243	243	NUM
taxlaw-2813	1066	1	it	it	PRON
taxlaw-2813	1066	2	was	be	AUX
taxlaw-2813	1066	3	therefore	therefore	ADV
taxlaw-2813	1066	4	necessary	necessary	ADJ
taxlaw-2813	1066	5	to	to	PART
taxlaw-2813	1066	6	delegitimize	delegitimize	VERB
taxlaw-2813	1066	7	the	the	DET
taxlaw-2813	1066	8	low	low	ADJ
taxlaw-2813	1066	9	-	-	PUNCT
taxlaw-2813	1066	10	tax	tax	NOUN
taxlaw-2813	1066	11	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1066	12	’	'	PUNCT
taxlaw-2813	1066	13	policy	policy	NOUN
taxlaw-2813	1066	14	choices	choice	NOUN
taxlaw-2813	1066	15	through	through	ADP
taxlaw-2813	1066	16	the	the	DET
taxlaw-2813	1066	17	creation	creation	NOUN
taxlaw-2813	1066	18	of	of	ADP
taxlaw-2813	1066	19	a	a	DET
taxlaw-2813	1066	20	“	"	PUNCT
taxlaw-2813	1066	21	standard	standard	NOUN
taxlaw-2813	1066	22	”	"	PUNCT
taxlaw-2813	1066	23	that	that	PRON
taxlaw-2813	1066	24	they	they	PRON
taxlaw-2813	1066	25	failed	fail	VERB
taxlaw-2813	1066	26	to	to	PART
taxlaw-2813	1066	27	meet.244	meet.244	VERB
taxlaw-2813	1066	28	the	the	DET
taxlaw-2813	1066	29	oecd	oecd	PROPN
taxlaw-2813	1066	30	240	240	NUM
taxlaw-2813	1066	31	interview	interview	NOUN
taxlaw-2813	1066	32	5	5	NUM
taxlaw-2813	1066	33	with	with	ADP
taxlaw-2813	1066	34	oecd	oecd	PROPN
taxlaw-2813	1066	35	personnel	personnel	NOUN
taxlaw-2813	1066	36	,	,	PUNCT
taxlaw-2813	1066	37	supra	supra	PROPN
taxlaw-2813	1066	38	note	note	NOUN
taxlaw-2813	1066	39	100	100	NUM
taxlaw-2813	1066	40	.	.	PUNCT
taxlaw-2813	1067	1	see	see	VERB
taxlaw-2813	1067	2	christians	christians	PROPN
taxlaw-2813	1067	3	,	,	PUNCT
taxlaw-2813	1067	4	supra	supra	PROPN
taxlaw-2813	1067	5	note	note	NOUN
taxlaw-2813	1067	6	5	5	NUM
taxlaw-2813	1067	7	,	,	PUNCT
taxlaw-2813	1067	8	at	at	ADP
taxlaw-2813	1067	9	119–22	119–22	PROPN
taxlaw-2813	1067	10	(	(	PUNCT
taxlaw-2813	1067	11	discussing	discuss	VERB
taxlaw-2813	1067	12	careful	careful	ADJ
taxlaw-2813	1067	13	choice	choice	NOUN
taxlaw-2813	1067	14	of	of	ADP
taxlaw-2813	1067	15	language	language	NOUN
taxlaw-2813	1067	16	in	in	ADP
taxlaw-2813	1067	17	oecd	oecd	PROPN
taxlaw-2813	1067	18	tax	tax	NOUN
taxlaw-2813	1067	19	competition	competition	NOUN
taxlaw-2813	1067	20	discussions	discussion	NOUN
taxlaw-2813	1067	21	)	)	PUNCT
taxlaw-2813	1067	22	.	.	PUNCT
taxlaw-2813	1068	1	241	241	NUM
taxlaw-2813	1068	2	the	the	DET
taxlaw-2813	1068	3	biac	biac	PROPN
taxlaw-2813	1068	4	had	have	AUX
taxlaw-2813	1068	5	been	be	AUX
taxlaw-2813	1068	6	continuously	continuously	ADV
taxlaw-2813	1068	7	involved	involve	VERB
taxlaw-2813	1068	8	in	in	ADP
taxlaw-2813	1068	9	much	much	ADJ
taxlaw-2813	1068	10	of	of	ADP
taxlaw-2813	1068	11	the	the	DET
taxlaw-2813	1068	12	earlier	early	ADJ
taxlaw-2813	1068	13	oecd	oecd	PROPN
taxlaw-2813	1068	14	work	work	NOUN
taxlaw-2813	1068	15	on	on	ADP
taxlaw-2813	1068	16	taxation	taxation	NOUN
taxlaw-2813	1068	17	but	but	CCONJ
taxlaw-2813	1068	18	had	have	VERB
taxlaw-2813	1068	19	no	no	DET
taxlaw-2813	1068	20	role	role	NOUN
taxlaw-2813	1068	21	in	in	ADP
taxlaw-2813	1068	22	the	the	DET
taxlaw-2813	1068	23	1998	1998	NUM
taxlaw-2813	1068	24	report	report	NOUN
taxlaw-2813	1068	25	.	.	PUNCT
taxlaw-2813	1069	1	see	see	VERB
taxlaw-2813	1069	2	webb	webb	PROPN
taxlaw-2813	1069	3	,	,	PUNCT
taxlaw-2813	1069	4	supra	supra	PROPN
taxlaw-2813	1069	5	note	note	NOUN
taxlaw-2813	1069	6	96	96	NUM
taxlaw-2813	1069	7	,	,	PUNCT
taxlaw-2813	1070	1	at	at	ADP
taxlaw-2813	1070	2	811–12	811–12	NOUN
taxlaw-2813	1070	3	;	;	PUNCT
taxlaw-2813	1070	4	sharman	sharman	PROPN
taxlaw-2813	1070	5	,	,	PUNCT
taxlaw-2813	1070	6	supra	supra	PROPN
taxlaw-2813	1070	7	note	note	PROPN
taxlaw-2813	1070	8	216	216	NUM
taxlaw-2813	1070	9	,	,	PUNCT
taxlaw-2813	1070	10	at	at	ADP
taxlaw-2813	1070	11	41	41	NUM
taxlaw-2813	1070	12	.	.	PUNCT
taxlaw-2813	1071	1	242	242	NUM
taxlaw-2813	1071	2	oecd	oecd	PROPN
taxlaw-2813	1071	3	,	,	PUNCT
taxlaw-2813	1071	4	supra	supra	PROPN
taxlaw-2813	1071	5	note	note	NOUN
taxlaw-2813	1071	6	228	228	NUM
taxlaw-2813	1071	7	,	,	PUNCT
taxlaw-2813	1071	8	at	at	ADP
taxlaw-2813	1071	9	23	23	NUM
taxlaw-2813	1071	10	,	,	PUNCT
taxlaw-2813	1071	11	27	27	NUM
taxlaw-2813	1071	12	.	.	PUNCT
taxlaw-2813	1072	1	“	"	PUNCT
taxlaw-2813	1072	2	tax	tax	NOUN
taxlaw-2813	1072	3	havens	haven	NOUN
taxlaw-2813	1072	4	”	"	PUNCT
taxlaw-2813	1072	5	are	be	AUX
taxlaw-2813	1072	6	identified	identify	VERB
taxlaw-2813	1072	7	by	by	ADP
taxlaw-2813	1072	8	the	the	DET
taxlaw-2813	1072	9	criteria	criterion	NOUN
taxlaw-2813	1072	10	:	:	PUNCT
taxlaw-2813	1072	11	(	(	PUNCT
taxlaw-2813	1072	12	a	a	X
taxlaw-2813	1072	13	)	)	PUNCT
taxlaw-2813	1072	14	“	"	PUNCT
taxlaw-2813	1072	15	no	no	PRON
taxlaw-2813	1072	16	or	or	CCONJ
taxlaw-2813	1072	17	only	only	ADV
taxlaw-2813	1072	18	nominal	nominal	ADJ
taxlaw-2813	1072	19	taxes	taxis	NOUN
taxlaw-2813	1072	20	”	"	PUNCT
taxlaw-2813	1072	21	;	;	PUNCT
taxlaw-2813	1072	22	(	(	PUNCT
taxlaw-2813	1072	23	b	b	X
taxlaw-2813	1072	24	)	)	PUNCT
taxlaw-2813	1072	25	“	"	PUNCT
taxlaw-2813	1072	26	lack	lack	NOUN
taxlaw-2813	1072	27	of	of	ADP
taxlaw-2813	1072	28	effective	effective	ADJ
taxlaw-2813	1072	29	exchange	exchange	NOUN
taxlaw-2813	1072	30	of	of	ADP
taxlaw-2813	1072	31	information	information	NOUN
taxlaw-2813	1072	32	”	"	PUNCT
taxlaw-2813	1072	33	;	;	PUNCT
taxlaw-2813	1072	34	(	(	PUNCT
taxlaw-2813	1072	35	c	c	X
taxlaw-2813	1072	36	)	)	PUNCT
taxlaw-2813	1072	37	“	"	PUNCT
taxlaw-2813	1072	38	lack	lack	NOUN
taxlaw-2813	1072	39	of	of	ADP
taxlaw-2813	1072	40	transparency	transparency	NOUN
taxlaw-2813	1072	41	”	"	PUNCT
taxlaw-2813	1072	42	;	;	PUNCT
taxlaw-2813	1072	43	and	and	CCONJ
taxlaw-2813	1072	44	(	(	PUNCT
taxlaw-2813	1072	45	d	d	X
taxlaw-2813	1072	46	)	)	PUNCT
taxlaw-2813	1072	47	“	"	PUNCT
taxlaw-2813	1072	48	no	no	DET
taxlaw-2813	1072	49	substantial	substantial	ADJ
taxlaw-2813	1072	50	activities	activity	NOUN
taxlaw-2813	1072	51	,	,	PUNCT
taxlaw-2813	1072	52	”	"	PUNCT
taxlaw-2813	1072	53	where	where	SCONJ
taxlaw-2813	1072	54	“	"	PUNCT
taxlaw-2813	1072	55	[	[	X
taxlaw-2813	1072	56	t]he	t]he	X
taxlaw-2813	1072	57	absence	absence	NOUN
taxlaw-2813	1072	58	of	of	ADP
taxlaw-2813	1072	59	a	a	DET
taxlaw-2813	1072	60	requirement	requirement	NOUN
taxlaw-2813	1072	61	that	that	SCONJ
taxlaw-2813	1072	62	the	the	DET
taxlaw-2813	1072	63	activity	activity	NOUN
taxlaw-2813	1072	64	be	be	AUX
taxlaw-2813	1072	65	substantial	substantial	ADJ
taxlaw-2813	1072	66	is	be	AUX
taxlaw-2813	1072	67	important	important	ADJ
taxlaw-2813	1072	68	since	since	SCONJ
taxlaw-2813	1072	69	it	it	PRON
taxlaw-2813	1072	70	would	would	AUX
taxlaw-2813	1072	71	suggest	suggest	VERB
taxlaw-2813	1072	72	that	that	SCONJ
taxlaw-2813	1072	73	a	a	DET
taxlaw-2813	1072	74	jurisdiction	jurisdiction	NOUN
taxlaw-2813	1072	75	may	may	AUX
taxlaw-2813	1072	76	be	be	AUX
taxlaw-2813	1072	77	attempting	attempt	VERB
taxlaw-2813	1072	78	to	to	PART
taxlaw-2813	1072	79	attract	attract	VERB
taxlaw-2813	1072	80	investment	investment	NOUN
taxlaw-2813	1072	81	or	or	CCONJ
taxlaw-2813	1072	82	transactions	transaction	NOUN
taxlaw-2813	1072	83	that	that	PRON
taxlaw-2813	1072	84	are	be	AUX
taxlaw-2813	1072	85	purely	purely	ADV
taxlaw-2813	1072	86	tax	tax	NOUN
taxlaw-2813	1072	87	driven	drive	VERB
taxlaw-2813	1072	88	.	.	PUNCT
taxlaw-2813	1072	89	”	"	PUNCT
taxlaw-2813	1073	1	“	"	PUNCT
taxlaw-2813	1073	2	harmful	harmful	ADJ
taxlaw-2813	1073	3	tax	tax	NOUN
taxlaw-2813	1073	4	regimes	regime	NOUN
taxlaw-2813	1073	5	”	"	PUNCT
taxlaw-2813	1073	6	are	be	AUX
taxlaw-2813	1073	7	defined	define	VERB
taxlaw-2813	1073	8	by	by	ADP
taxlaw-2813	1073	9	the	the	DET
taxlaw-2813	1073	10	criteria	criterion	NOUN
taxlaw-2813	1073	11	:	:	PUNCT
taxlaw-2813	1073	12	(	(	PUNCT
taxlaw-2813	1073	13	a	a	X
taxlaw-2813	1073	14	)	)	PUNCT
taxlaw-2813	1073	15	“	"	PUNCT
taxlaw-2813	1073	16	no	no	PRON
taxlaw-2813	1073	17	or	or	CCONJ
taxlaw-2813	1073	18	low	low	ADJ
taxlaw-2813	1073	19	effective	effective	ADJ
taxlaw-2813	1073	20	tax	tax	NOUN
taxlaw-2813	1073	21	rates	rate	NOUN
taxlaw-2813	1073	22	”	"	PUNCT
taxlaw-2813	1073	23	;	;	PUNCT
taxlaw-2813	1073	24	(	(	PUNCT
taxlaw-2813	1073	25	b	b	X
taxlaw-2813	1073	26	)	)	PUNCT
taxlaw-2813	1073	27	“	"	PUNCT
taxlaw-2813	1073	28	‘	'	PUNCT
taxlaw-2813	1073	29	ring	ring	NOUN
taxlaw-2813	1073	30	fencing	fencing	NOUN
taxlaw-2813	1073	31	’	'	PUNCT
taxlaw-2813	1073	32	of	of	ADP
taxlaw-2813	1073	33	regimes	regime	NOUN
taxlaw-2813	1073	34	,	,	PUNCT
taxlaw-2813	1073	35	”	"	PUNCT
taxlaw-2813	1073	36	which	which	PRON
taxlaw-2813	1073	37	“	"	PUNCT
taxlaw-2813	1073	38	may	may	AUX
taxlaw-2813	1073	39	take	take	VERB
taxlaw-2813	1073	40	a	a	DET
taxlaw-2813	1073	41	number	number	NOUN
taxlaw-2813	1073	42	of	of	ADP
taxlaw-2813	1073	43	forms	form	NOUN
taxlaw-2813	1073	44	,	,	PUNCT
taxlaw-2813	1073	45	including	include	VERB
taxlaw-2813	1073	46	a	a	DET
taxlaw-2813	1073	47	regime	regime	NOUN
taxlaw-2813	1073	48	may	may	AUX
taxlaw-2813	1073	49	explicitly	explicitly	ADV
taxlaw-2813	1073	50	or	or	CCONJ
taxlaw-2813	1073	51	implicitly	implicitly	ADV
taxlaw-2813	1073	52	exclude	exclude	VERB
taxlaw-2813	1073	53	resident	resident	ADJ
taxlaw-2813	1073	54	taxpayers	taxpayer	NOUN
taxlaw-2813	1073	55	from	from	ADP
taxlaw-2813	1073	56	taking	take	VERB
taxlaw-2813	1073	57	advantage	advantage	NOUN
taxlaw-2813	1073	58	of	of	ADP
taxlaw-2813	1073	59	its	its	PRON
taxlaw-2813	1073	60	benefits	benefit	NOUN
taxlaw-2813	1073	61	,	,	PUNCT
taxlaw-2813	1073	62	[	[	X
taxlaw-2813	1073	63	or	or	CCONJ
taxlaw-2813	1073	64	]	]	PUNCT
taxlaw-2813	1073	65	enterprises	enterprise	NOUN
taxlaw-2813	1073	66	which	which	PRON
taxlaw-2813	1073	67	benefit	benefit	VERB
taxlaw-2813	1073	68	from	from	ADP
taxlaw-2813	1073	69	the	the	DET
taxlaw-2813	1073	70	regime	regime	NOUN
taxlaw-2813	1073	71	may	may	AUX
taxlaw-2813	1073	72	be	be	AUX
taxlaw-2813	1073	73	explicitly	explicitly	ADV
taxlaw-2813	1073	74	or	or	CCONJ
taxlaw-2813	1073	75	implicitly	implicitly	ADV
taxlaw-2813	1073	76	prohibited	prohibit	VERB
taxlaw-2813	1073	77	from	from	ADP
taxlaw-2813	1073	78	operating	operate	VERB
taxlaw-2813	1073	79	in	in	ADP
taxlaw-2813	1073	80	the	the	DET
taxlaw-2813	1073	81	domestic	domestic	ADJ
taxlaw-2813	1073	82	market	market	NOUN
taxlaw-2813	1073	83	”	"	PUNCT
taxlaw-2813	1073	84	;	;	PUNCT
taxlaw-2813	1073	85	(	(	PUNCT
taxlaw-2813	1073	86	c	c	X
taxlaw-2813	1073	87	)	)	PUNCT
taxlaw-2813	1073	88	“	"	PUNCT
taxlaw-2813	1073	89	lack	lack	NOUN
taxlaw-2813	1073	90	of	of	ADP
taxlaw-2813	1073	91	transparency	transparency	NOUN
taxlaw-2813	1073	92	”	"	PUNCT
taxlaw-2813	1073	93	;	;	PUNCT
taxlaw-2813	1073	94	and	and	CCONJ
taxlaw-2813	1073	95	(	(	PUNCT
taxlaw-2813	1073	96	d	d	X
taxlaw-2813	1073	97	)	)	PUNCT
taxlaw-2813	1073	98	“	"	PUNCT
taxlaw-2813	1073	99	lack	lack	NOUN
taxlaw-2813	1073	100	of	of	ADP
taxlaw-2813	1073	101	effective	effective	ADJ
taxlaw-2813	1073	102	exchange	exchange	NOUN
taxlaw-2813	1073	103	of	of	ADP
taxlaw-2813	1073	104	information	information	NOUN
taxlaw-2813	1073	105	.	.	PUNCT
taxlaw-2813	1073	106	”	"	PUNCT
taxlaw-2813	1074	1	to	to	PART
taxlaw-2813	1074	2	estimate	estimate	VERB
taxlaw-2813	1074	3	a	a	DET
taxlaw-2813	1074	4	regime	regime	NOUN
taxlaw-2813	1074	5	’s	’s	PART
taxlaw-2813	1074	6	“	"	PUNCT
taxlaw-2813	1074	7	potential	potential	ADJ
taxlaw-2813	1074	8	harmfulness	harmfulness	NOUN
taxlaw-2813	1074	9	,	,	PUNCT
taxlaw-2813	1074	10	”	"	PUNCT
taxlaw-2813	1074	11	three	three	NUM
taxlaw-2813	1074	12	questions	question	NOUN
taxlaw-2813	1074	13	are	be	AUX
taxlaw-2813	1074	14	laid	lay	VERB
taxlaw-2813	1074	15	out	out	ADP
taxlaw-2813	1074	16	in	in	ADP
taxlaw-2813	1074	17	the	the	DET
taxlaw-2813	1074	18	report	report	NOUN
taxlaw-2813	1074	19	:	:	PUNCT
taxlaw-2813	1074	20	(	(	PUNCT
taxlaw-2813	1074	21	1	1	X
taxlaw-2813	1074	22	)	)	PUNCT
taxlaw-2813	1074	23	“	"	PUNCT
taxlaw-2813	1074	24	does	do	AUX
taxlaw-2813	1074	25	the	the	DET
taxlaw-2813	1074	26	tax	tax	NOUN
taxlaw-2813	1074	27	regime	regime	NOUN
taxlaw-2813	1074	28	shift	shift	NOUN
taxlaw-2813	1074	29	activity	activity	NOUN
taxlaw-2813	1074	30	from	from	ADP
taxlaw-2813	1074	31	one	one	NUM
taxlaw-2813	1074	32	country	country	NOUN
taxlaw-2813	1074	33	to	to	ADP
taxlaw-2813	1074	34	the	the	DET
taxlaw-2813	1074	35	country	country	NOUN
taxlaw-2813	1074	36	providing	provide	VERB
taxlaw-2813	1074	37	the	the	DET
taxlaw-2813	1074	38	preferential	preferential	ADJ
taxlaw-2813	1074	39	tax	tax	NOUN
taxlaw-2813	1074	40	regime	regime	NOUN
taxlaw-2813	1074	41	,	,	PUNCT
taxlaw-2813	1074	42	rather	rather	ADV
taxlaw-2813	1074	43	than	than	ADP
taxlaw-2813	1074	44	generate	generate	VERB
taxlaw-2813	1074	45	significant	significant	ADJ
taxlaw-2813	1074	46	new	new	ADJ
taxlaw-2813	1074	47	activity	activity	NOUN
taxlaw-2813	1074	48	?	?	PUNCT
taxlaw-2813	1074	49	”	"	PUNCT
taxlaw-2813	1074	50	;	;	PUNCT
taxlaw-2813	1074	51	(	(	PUNCT
taxlaw-2813	1074	52	2	2	X
taxlaw-2813	1074	53	)	)	PUNCT
taxlaw-2813	1074	54	“	"	PUNCT
taxlaw-2813	1074	55	is	be	AUX
taxlaw-2813	1074	56	the	the	DET
taxlaw-2813	1074	57	presence	presence	NOUN
taxlaw-2813	1074	58	and	and	CCONJ
taxlaw-2813	1074	59	level	level	NOUN
taxlaw-2813	1074	60	of	of	ADP
taxlaw-2813	1074	61	activities	activity	NOUN
taxlaw-2813	1074	62	in	in	ADP
taxlaw-2813	1074	63	the	the	DET
taxlaw-2813	1074	64	host	host	NOUN
taxlaw-2813	1074	65	country	country	NOUN
taxlaw-2813	1074	66	commensurate	commensurate	ADJ
taxlaw-2813	1074	67	with	with	ADP
taxlaw-2813	1074	68	the	the	DET
taxlaw-2813	1074	69	amount	amount	NOUN
taxlaw-2813	1074	70	of	of	ADP
taxlaw-2813	1074	71	investment	investment	NOUN
taxlaw-2813	1074	72	or	or	CCONJ
taxlaw-2813	1074	73	income	income	NOUN
taxlaw-2813	1074	74	?	?	PUNCT
taxlaw-2813	1074	75	”	"	PUNCT
taxlaw-2813	1074	76	;	;	PUNCT
taxlaw-2813	1074	77	and	and	CCONJ
taxlaw-2813	1074	78	(	(	PUNCT
taxlaw-2813	1074	79	3	3	X
taxlaw-2813	1074	80	)	)	PUNCT
taxlaw-2813	1074	81	“	"	PUNCT
taxlaw-2813	1074	82	is	be	AUX
taxlaw-2813	1074	83	the	the	DET
taxlaw-2813	1074	84	preferential	preferential	ADJ
taxlaw-2813	1074	85	tax	tax	NOUN
taxlaw-2813	1074	86	regime	regime	NOUN
taxlaw-2813	1074	87	the	the	DET
taxlaw-2813	1074	88	primary	primary	ADJ
taxlaw-2813	1074	89	motivation	motivation	NOUN
taxlaw-2813	1074	90	for	for	ADP
taxlaw-2813	1074	91	the	the	DET
taxlaw-2813	1074	92	location	location	NOUN
taxlaw-2813	1074	93	of	of	ADP
taxlaw-2813	1074	94	an	an	DET
taxlaw-2813	1074	95	activity	activity	NOUN
taxlaw-2813	1074	96	?	?	PUNCT
taxlaw-2813	1074	97	”	"	PUNCT
taxlaw-2813	1075	1	the	the	DET
taxlaw-2813	1075	2	difference	difference	NOUN
taxlaw-2813	1075	3	between	between	ADP
taxlaw-2813	1075	4	a	a	DET
taxlaw-2813	1075	5	tax	tax	NOUN
taxlaw-2813	1075	6	haven	haven	NOUN
taxlaw-2813	1075	7	and	and	CCONJ
taxlaw-2813	1075	8	a	a	DET
taxlaw-2813	1075	9	harmful	harmful	ADJ
taxlaw-2813	1075	10	preferential	preferential	ADJ
taxlaw-2813	1075	11	tax	tax	NOUN
taxlaw-2813	1075	12	regime	regime	NOUN
taxlaw-2813	1075	13	is	be	AUX
taxlaw-2813	1075	14	thus	thus	ADV
taxlaw-2813	1075	15	that	that	SCONJ
taxlaw-2813	1075	16	the	the	DET
taxlaw-2813	1075	17	latter	latter	NOUN
taxlaw-2813	1075	18	has	have	VERB
taxlaw-2813	1075	19	the	the	DET
taxlaw-2813	1075	20	“	"	PUNCT
taxlaw-2813	1075	21	ring	ring	NOUN
taxlaw-2813	1075	22	-	-	PUNCT
taxlaw-2813	1075	23	fencing	fencing	NOUN
taxlaw-2813	1075	24	”	"	PUNCT
taxlaw-2813	1075	25	criterion	criterion	NOUN
taxlaw-2813	1075	26	,	,	PUNCT
taxlaw-2813	1075	27	while	while	SCONJ
taxlaw-2813	1075	28	tax	tax	NOUN
taxlaw-2813	1075	29	havens	haven	NOUN
taxlaw-2813	1075	30	have	have	VERB
taxlaw-2813	1075	31	a	a	DET
taxlaw-2813	1075	32	“	"	PUNCT
taxlaw-2813	1075	33	no	no	DET
taxlaw-2813	1075	34	substantial	substantial	ADJ
taxlaw-2813	1075	35	activities	activity	NOUN
taxlaw-2813	1075	36	”	"	PUNCT
taxlaw-2813	1075	37	criterion	criterion	NOUN
taxlaw-2813	1075	38	.	.	PUNCT
taxlaw-2813	1076	1	a	a	DET
taxlaw-2813	1076	2	jurisdiction	jurisdiction	NOUN
taxlaw-2813	1076	3	was	be	AUX
taxlaw-2813	1076	4	assessed	assess	VERB
taxlaw-2813	1076	5	as	as	ADP
taxlaw-2813	1076	6	a	a	DET
taxlaw-2813	1076	7	preferential	preferential	ADJ
taxlaw-2813	1076	8	tax	tax	NOUN
taxlaw-2813	1076	9	regime	regime	NOUN
taxlaw-2813	1076	10	if	if	SCONJ
taxlaw-2813	1076	11	it	it	PRON
taxlaw-2813	1076	12	fulfilled	fulfil	VERB
taxlaw-2813	1076	13	the	the	DET
taxlaw-2813	1076	14	“	"	PUNCT
taxlaw-2813	1076	15	ring	ring	NOUN
taxlaw-2813	1076	16	-	-	PUNCT
taxlaw-2813	1076	17	fencing	fencing	NOUN
taxlaw-2813	1076	18	”	"	PUNCT
taxlaw-2813	1076	19	criterion	criterion	NOUN
taxlaw-2813	1076	20	in	in	ADP
taxlaw-2813	1076	21	combination	combination	NOUN
taxlaw-2813	1076	22	with	with	ADP
taxlaw-2813	1076	23	either	either	CCONJ
taxlaw-2813	1076	24	having	have	VERB
taxlaw-2813	1076	25	low	low	ADJ
taxlaw-2813	1076	26	tax	tax	NOUN
taxlaw-2813	1076	27	rates	rate	NOUN
taxlaw-2813	1076	28	or	or	CCONJ
taxlaw-2813	1076	29	a	a	DET
taxlaw-2813	1076	30	lack	lack	NOUN
taxlaw-2813	1076	31	of	of	ADP
taxlaw-2813	1076	32	transparency	transparency	NOUN
taxlaw-2813	1076	33	.	.	PUNCT
taxlaw-2813	1077	1	see	see	VERB
taxlaw-2813	1077	2	ault	ault	PROPN
taxlaw-2813	1077	3	,	,	PUNCT
taxlaw-2813	1077	4	supra	supra	PROPN
taxlaw-2813	1077	5	note	note	NOUN
taxlaw-2813	1077	6	98	98	NUM
taxlaw-2813	1077	7	,	,	PUNCT
taxlaw-2813	1077	8	at	at	ADP
taxlaw-2813	1077	9	769	769	NUM
taxlaw-2813	1077	10	.	.	PUNCT
taxlaw-2813	1078	1	these	these	DET
taxlaw-2813	1078	2	definitions	definition	NOUN
taxlaw-2813	1078	3	thus	thus	ADV
taxlaw-2813	1078	4	include	include	VERB
taxlaw-2813	1078	5	both	both	DET
taxlaw-2813	1078	6	those	those	DET
taxlaw-2813	1078	7	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1078	8	that	that	PRON
taxlaw-2813	1078	9	offer	offer	VERB
taxlaw-2813	1078	10	lower	low	ADJ
taxlaw-2813	1078	11	tax	tax	NOUN
taxlaw-2813	1078	12	rates	rate	NOUN
taxlaw-2813	1078	13	for	for	ADP
taxlaw-2813	1078	14	foreigners	foreigner	NOUN
taxlaw-2813	1078	15	,	,	PUNCT
taxlaw-2813	1078	16	who	who	PRON
taxlaw-2813	1078	17	may	may	AUX
taxlaw-2813	1078	18	not	not	PART
taxlaw-2813	1078	19	be	be	AUX
taxlaw-2813	1078	20	in	in	ADP
taxlaw-2813	1078	21	the	the	DET
taxlaw-2813	1078	22	business	business	NOUN
taxlaw-2813	1078	23	of	of	ADP
taxlaw-2813	1078	24	financial	financial	ADJ
taxlaw-2813	1078	25	services	service	NOUN
taxlaw-2813	1078	26	,	,	PUNCT
taxlaw-2813	1078	27	and	and	CCONJ
taxlaw-2813	1078	28	those	those	DET
taxlaw-2813	1078	29	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1078	30	without	without	ADP
taxlaw-2813	1078	31	any	any	DET
taxlaw-2813	1078	32	special	special	ADJ
taxlaw-2813	1078	33	treatment	treatment	NOUN
taxlaw-2813	1078	34	that	that	PRON
taxlaw-2813	1078	35	attract	attract	VERB
taxlaw-2813	1078	36	corporations	corporation	NOUN
taxlaw-2813	1078	37	in	in	ADP
taxlaw-2813	1078	38	the	the	DET
taxlaw-2813	1078	39	financial	financial	ADJ
taxlaw-2813	1078	40	business	business	NOUN
taxlaw-2813	1078	41	.	.	PUNCT
taxlaw-2813	1079	1	as	as	SCONJ
taxlaw-2813	1079	2	webb	webb	PROPN
taxlaw-2813	1079	3	points	point	VERB
taxlaw-2813	1079	4	out	out	ADP
taxlaw-2813	1079	5	,	,	PUNCT
taxlaw-2813	1079	6	part	part	NOUN
taxlaw-2813	1079	7	of	of	ADP
taxlaw-2813	1079	8	the	the	DET
taxlaw-2813	1079	9	tactics	tactic	NOUN
taxlaw-2813	1079	10	in	in	ADP
taxlaw-2813	1079	11	forming	form	VERB
taxlaw-2813	1079	12	the	the	DET
taxlaw-2813	1079	13	needed	needed	ADJ
taxlaw-2813	1079	14	consensus	consensus	NOUN
taxlaw-2813	1079	15	around	around	ADP
taxlaw-2813	1079	16	these	these	DET
taxlaw-2813	1079	17	definitions	definition	NOUN
taxlaw-2813	1079	18	was	be	AUX
taxlaw-2813	1079	19	to	to	PART
taxlaw-2813	1079	20	keep	keep	VERB
taxlaw-2813	1079	21	the	the	DET
taxlaw-2813	1079	22	critical	critical	ADJ
taxlaw-2813	1079	23	voice	voice	NOUN
taxlaw-2813	1079	24	of	of	ADP
taxlaw-2813	1079	25	the	the	DET
taxlaw-2813	1079	26	biac	biac	NOUN
taxlaw-2813	1079	27	away	away	ADV
taxlaw-2813	1079	28	from	from	ADP
taxlaw-2813	1079	29	the	the	DET
taxlaw-2813	1079	30	discussion	discussion	NOUN
taxlaw-2813	1079	31	,	,	PUNCT
taxlaw-2813	1079	32	for	for	SCONJ
taxlaw-2813	1079	33	them	they	PRON
taxlaw-2813	1079	34	not	not	PART
taxlaw-2813	1079	35	to	to	PART
taxlaw-2813	1079	36	encourage	encourage	VERB
taxlaw-2813	1079	37	national	national	ADJ
taxlaw-2813	1079	38	lobbies	lobby	NOUN
taxlaw-2813	1079	39	to	to	PART
taxlaw-2813	1079	40	raise	raise	VERB
taxlaw-2813	1079	41	objection	objection	NOUN
taxlaw-2813	1079	42	against	against	ADP
taxlaw-2813	1079	43	the	the	DET
taxlaw-2813	1079	44	oecd	oecd	PROPN
taxlaw-2813	1079	45	approach	approach	NOUN
taxlaw-2813	1079	46	on	on	ADP
taxlaw-2813	1079	47	the	the	DET
taxlaw-2813	1079	48	national	national	ADJ
taxlaw-2813	1079	49	arena	arena	NOUN
taxlaw-2813	1079	50	.	.	PUNCT
taxlaw-2813	1080	1	see	see	VERB
taxlaw-2813	1080	2	webb	webb	PROPN
taxlaw-2813	1080	3	,	,	PUNCT
taxlaw-2813	1080	4	supra	supra	PROPN
taxlaw-2813	1080	5	note	note	NOUN
taxlaw-2813	1080	6	96	96	NUM
taxlaw-2813	1080	7	,	,	PUNCT
taxlaw-2813	1080	8	at	at	ADP
taxlaw-2813	1080	9	812	812	NUM
taxlaw-2813	1080	10	.	.	PUNCT
taxlaw-2813	1081	1	243	243	NUM
taxlaw-2813	1081	2	radaelli	radaelli	PROPN
taxlaw-2813	1081	3	&	&	CCONJ
taxlaw-2813	1081	4	kraemer	kraemer	PROPN
taxlaw-2813	1081	5	,	,	PUNCT
taxlaw-2813	1081	6	supra	supra	PROPN
taxlaw-2813	1081	7	note	note	PROPN
taxlaw-2813	1081	8	67	67	NUM
taxlaw-2813	1081	9	,	,	PUNCT
taxlaw-2813	1081	10	at	at	ADP
taxlaw-2813	1081	11	16	16	NUM
taxlaw-2813	1081	12	.	.	PUNCT
taxlaw-2813	1082	1	244	244	NUM
taxlaw-2813	1082	2	the	the	DET
taxlaw-2813	1082	3	anti	anti	ADJ
taxlaw-2813	1082	4	-	-	ADJ
taxlaw-2813	1082	5	offshore	offshore	ADJ
taxlaw-2813	1082	6	campaign	campaign	NOUN
taxlaw-2813	1082	7	generally	generally	ADV
taxlaw-2813	1082	8	seeks	seek	VERB
taxlaw-2813	1082	9	to	to	PART
taxlaw-2813	1082	10	delegitimize	delegitimize	VERB
taxlaw-2813	1082	11	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1082	12	that	that	PRON
taxlaw-2813	1082	13	do	do	AUX
taxlaw-2813	1082	14	not	not	PART
taxlaw-2813	1082	15	follow	follow	VERB
taxlaw-2813	1082	16	the	the	DET
taxlaw-2813	1082	17	rich	rich	ADJ
taxlaw-2813	1082	18	country	country	NOUN
taxlaw-2813	1082	19	model	model	NOUN
taxlaw-2813	1082	20	in	in	ADP
taxlaw-2813	1082	21	taxation	taxation	NOUN
taxlaw-2813	1082	22	.	.	PUNCT
taxlaw-2813	1083	1	for	for	ADP
taxlaw-2813	1083	2	example	example	NOUN
taxlaw-2813	1083	3	,	,	PUNCT
taxlaw-2813	1083	4	deneault	deneault	PROPN
taxlaw-2813	1083	5	asserts	assert	VERB
taxlaw-2813	1083	6	that	that	SCONJ
taxlaw-2813	1083	7	“	"	PUNCT
taxlaw-2813	1083	8	the	the	DET
taxlaw-2813	1083	9	bahamas	bahamas	PROPN
taxlaw-2813	1083	10	,	,	PUNCT
taxlaw-2813	1083	11	andorra	andorra	PROPN
taxlaw-2813	1083	12	,	,	PUNCT
taxlaw-2813	1083	13	bahrain	bahrain	NOUN
taxlaw-2813	1083	14	,	,	PUNCT
taxlaw-2813	1083	15	barbados	barbado	NOUN
taxlaw-2813	1083	16	,	,	PUNCT
taxlaw-2813	1083	17	the	the	DET
taxlaw-2813	1083	18	cayman	cayman	PROPN
taxlaw-2813	1083	19	islands	islands	PROPN
taxlaw-2813	1083	20	,	,	PUNCT
taxlaw-2813	1083	21	china	china	PROPN
taxlaw-2813	1083	22	,	,	PUNCT
taxlaw-2813	1083	23	the	the	DET
taxlaw-2813	1083	24	cook	cook	NOUN
taxlaw-2813	1083	25	islands	island	NOUN
taxlaw-2813	1083	26	,	,	PUNCT
taxlaw-2813	1083	27	guernsey	guernsey	PROPN
taxlaw-2813	1083	28	,	,	PUNCT
taxlaw-2813	1083	29	hong	hong	PROPN
taxlaw-2813	1083	30	kong	kong	PROPN
taxlaw-2813	1083	31	,	,	PUNCT
taxlaw-2813	1083	32	ireland	ireland	PROPN
taxlaw-2813	1083	33	,	,	PUNCT
taxlaw-2813	1083	34	monaco	monaco	PROPN
taxlaw-2813	1083	35	,	,	PUNCT
taxlaw-2813	1083	36	panama	panama	PROPN
taxlaw-2813	1083	37	,	,	PUNCT
taxlaw-2813	1083	38	singapore	singapore	PROPN
taxlaw-2813	1083	39	,	,	PUNCT
taxlaw-2813	1083	40	switzerland	switzerland	PROPN
taxlaw-2813	1083	41	,	,	PUNCT
taxlaw-2813	1083	42	and	and	CCONJ
taxlaw-2813	1083	43	taiwan	taiwan	PROPN
taxlaw-2813	1083	44	”	"	PUNCT
taxlaw-2813	1083	45	are	be	AUX
taxlaw-2813	1083	46	states	state	NOUN
taxlaw-2813	1083	47	which	which	PRON
taxlaw-2813	1083	48	“	"	PUNCT
taxlaw-2813	1083	49	have	have	VERB
taxlaw-2813	1083	50	no	no	DET
taxlaw-2813	1083	51	geopolitical	geopolitical	ADJ
taxlaw-2813	1083	52	relevance	relevance	NOUN
taxlaw-2813	1083	53	;	;	PUNCT
taxlaw-2813	1083	54	they	they	PRON
taxlaw-2813	1083	55	are	be	AUX
taxlaw-2813	1083	56	names	name	NOUN
taxlaw-2813	1083	57	on	on	ADP
taxlaw-2813	1083	58	lists	list	NOUN
taxlaw-2813	1083	59	that	that	PRON
taxlaw-2813	1083	60	make	make	VERB
taxlaw-2813	1083	61	it	it	PRON
taxlaw-2813	1083	62	possible	possible	ADJ
taxlaw-2813	1083	63	,	,	PUNCT
taxlaw-2813	1083	64	through	through	ADP
taxlaw-2813	1083	65	accounting	accounting	NOUN
taxlaw-2813	1083	66	manipulations	manipulation	NOUN
taxlaw-2813	1083	67	and	and	CCONJ
taxlaw-2813	1083	68	legal	legal	ADJ
taxlaw-2813	1083	69	acrobatics	acrobatic	NOUN
taxlaw-2813	1083	70	,	,	PUNCT
taxlaw-2813	1083	71	to	to	PART
taxlaw-2813	1083	72	evade	evade	VERB
taxlaw-2813	1083	73	the	the	DET
taxlaw-2813	1083	74	rules	rule	NOUN
taxlaw-2813	1083	75	governing	govern	VERB
taxlaw-2813	1083	76	legitimate	legitimate	ADJ
taxlaw-2813	1083	77	states	state	NOUN
taxlaw-2813	1083	78	.	.	PUNCT
taxlaw-2813	1083	79	”	"	PUNCT
taxlaw-2813	1084	1	deneault	deneault	NOUN
taxlaw-2813	1084	2	,	,	PUNCT
taxlaw-2813	1084	3	supra	supra	PROPN
taxlaw-2813	1084	4	note	note	NOUN
taxlaw-2813	1084	5	23	23	NUM
taxlaw-2813	1084	6	,	,	PUNCT
taxlaw-2813	1084	7	at	at	ADP
taxlaw-2813	1084	8	45–46	45–46	NUM
taxlaw-2813	1084	9	(	(	PUNCT
taxlaw-2813	1084	10	emphasis	emphasis	NOUN
taxlaw-2813	1084	11	added	add	VERB
taxlaw-2813	1084	12	)	)	PUNCT
taxlaw-2813	1084	13	.	.	PUNCT
taxlaw-2813	1085	1	this	this	DET
taxlaw-2813	1085	2	remarkable	remarkable	ADJ
taxlaw-2813	1085	3	list	list	NOUN
taxlaw-2813	1085	4	of	of	ADP
taxlaw-2813	1085	5	states	state	NOUN
taxlaw-2813	1085	6	without	without	ADP
taxlaw-2813	1085	7	“	"	PUNCT
taxlaw-2813	1085	8	geopolitical	geopolitical	ADJ
taxlaw-2813	1085	9	relevance	relevance	NOUN
taxlaw-2813	1085	10	”	"	PUNCT
taxlaw-2813	1085	11	is	be	AUX
taxlaw-2813	1085	12	extraordinary	extraordinary	ADJ
taxlaw-2813	1085	13	not	not	PART
taxlaw-2813	1085	14	only	only	ADV
taxlaw-2813	1085	15	for	for	ADP
taxlaw-2813	1085	16	mixing	mix	VERB
taxlaw-2813	1085	17	china	china	PROPN
taxlaw-2813	1085	18	with	with	ADP
taxlaw-2813	1085	19	andorra	andorra	PROPN
taxlaw-2813	1085	20	,	,	PUNCT
taxlaw-2813	1085	21	but	but	CCONJ
taxlaw-2813	1085	22	for	for	ADP
taxlaw-2813	1085	23	its	its	PRON
taxlaw-2813	1085	24	44	44	NUM
taxlaw-2813	1085	25	columbia	columbia	PROPN
taxlaw-2813	1085	26	journal	journal	PROPN
taxlaw-2813	1085	27	of	of	ADP
taxlaw-2813	1085	28	tax	tax	NOUN
taxlaw-2813	1085	29	law	law	NOUN
taxlaw-2813	1085	30	[	[	X
taxlaw-2813	1085	31	vol.4:1	vol.4:1	VERB
taxlaw-2813	1085	32	offered	offer	VERB
taxlaw-2813	1085	33	a	a	DET
taxlaw-2813	1085	34	perfect	perfect	ADJ
taxlaw-2813	1085	35	forum	forum	NOUN
taxlaw-2813	1085	36	within	within	ADP
taxlaw-2813	1085	37	which	which	PRON
taxlaw-2813	1085	38	to	to	PART
taxlaw-2813	1085	39	do	do	VERB
taxlaw-2813	1085	40	so	so	ADV
taxlaw-2813	1085	41	.	.	PUNCT
taxlaw-2813	1086	1	as	as	SCONJ
taxlaw-2813	1086	2	the	the	DET
taxlaw-2813	1086	3	oecd	oecd	PROPN
taxlaw-2813	1086	4	’s	’s	PART
taxlaw-2813	1086	5	1998	1998	NUM
taxlaw-2813	1086	6	report	report	NOUN
taxlaw-2813	1086	7	noted	note	VERB
taxlaw-2813	1086	8	,	,	PUNCT
taxlaw-2813	1086	9	while	while	SCONJ
taxlaw-2813	1086	10	it	it	PRON
taxlaw-2813	1086	11	was	be	AUX
taxlaw-2813	1086	12	true	true	ADJ
taxlaw-2813	1086	13	that	that	SCONJ
taxlaw-2813	1086	14	“	"	PUNCT
taxlaw-2813	1086	15	[	[	X
taxlaw-2813	1086	16	c]ountries	c]ountrie	NOUN
taxlaw-2813	1086	17	should	should	AUX
taxlaw-2813	1086	18	remain	remain	VERB
taxlaw-2813	1086	19	free	free	ADJ
taxlaw-2813	1086	20	to	to	PART
taxlaw-2813	1086	21	design	design	VERB
taxlaw-2813	1086	22	their	their	PRON
taxlaw-2813	1086	23	own	own	ADJ
taxlaw-2813	1086	24	tax	tax	NOUN
taxlaw-2813	1086	25	systems	system	NOUN
taxlaw-2813	1086	26	,	,	PUNCT
taxlaw-2813	1086	27	”	"	PUNCT
taxlaw-2813	1086	28	this	this	PRON
taxlaw-2813	1086	29	was	be	AUX
taxlaw-2813	1086	30	true	true	ADJ
taxlaw-2813	1086	31	only	only	ADV
taxlaw-2813	1086	32	“	"	PUNCT
taxlaw-2813	1086	33	as	as	ADV
taxlaw-2813	1086	34	long	long	ADV
taxlaw-2813	1086	35	as	as	SCONJ
taxlaw-2813	1086	36	they	they	PRON
taxlaw-2813	1086	37	abide	abide	VERB
taxlaw-2813	1086	38	by	by	ADP
taxlaw-2813	1086	39	internationally	internationally	ADV
taxlaw-2813	1086	40	accepted	accept	VERB
taxlaw-2813	1086	41	standards	standard	NOUN
taxlaw-2813	1086	42	in	in	ADP
taxlaw-2813	1086	43	doing	do	VERB
taxlaw-2813	1086	44	so	so	ADV
taxlaw-2813	1086	45	.	.	PUNCT
taxlaw-2813	1087	1	”245	”245	NOUN
taxlaw-2813	1087	2	while	while	SCONJ
taxlaw-2813	1087	3	no	no	DET
taxlaw-2813	1087	4	one	one	NUM
taxlaw-2813	1087	5	country	country	NOUN
taxlaw-2813	1087	6	could	could	AUX
taxlaw-2813	1087	7	unilaterally	unilaterally	ADV
taxlaw-2813	1087	8	create	create	VERB
taxlaw-2813	1087	9	“	"	PUNCT
taxlaw-2813	1087	10	internationally	internationally	ADV
taxlaw-2813	1087	11	accepted	accept	VERB
taxlaw-2813	1087	12	standards	standard	NOUN
taxlaw-2813	1087	13	”	"	PUNCT
taxlaw-2813	1087	14	in	in	ADP
taxlaw-2813	1087	15	tax	tax	NOUN
taxlaw-2813	1087	16	,	,	PUNCT
taxlaw-2813	1087	17	the	the	DET
taxlaw-2813	1087	18	oecd	oecd	PROPN
taxlaw-2813	1087	19	with	with	ADP
taxlaw-2813	1087	20	its	its	PRON
taxlaw-2813	1087	21	long	long	ADJ
taxlaw-2813	1087	22	history	history	NOUN
taxlaw-2813	1087	23	of	of	ADP
taxlaw-2813	1087	24	leadership	leadership	NOUN
taxlaw-2813	1087	25	on	on	ADP
taxlaw-2813	1087	26	double	double	ADJ
taxlaw-2813	1087	27	taxation	taxation	NOUN
taxlaw-2813	1087	28	was	be	AUX
taxlaw-2813	1087	29	in	in	ADP
taxlaw-2813	1087	30	the	the	DET
taxlaw-2813	1087	31	position	position	NOUN
taxlaw-2813	1087	32	to	to	PART
taxlaw-2813	1087	33	do	do	VERB
taxlaw-2813	1087	34	so	so	ADV
taxlaw-2813	1087	35	.	.	PUNCT
taxlaw-2813	1088	1	the	the	DET
taxlaw-2813	1088	2	introduction	introduction	NOUN
taxlaw-2813	1088	3	of	of	ADP
taxlaw-2813	1088	4	the	the	DET
taxlaw-2813	1088	5	idea	idea	NOUN
taxlaw-2813	1088	6	of	of	ADP
taxlaw-2813	1088	7	international	international	ADJ
taxlaw-2813	1088	8	standards	standard	NOUN
taxlaw-2813	1088	9	defined	define	VERB
taxlaw-2813	1088	10	by	by	ADP
taxlaw-2813	1088	11	a	a	DET
taxlaw-2813	1088	12	small	small	ADJ
taxlaw-2813	1088	13	group	group	NOUN
taxlaw-2813	1088	14	of	of	ADP
taxlaw-2813	1088	15	countries	country	NOUN
taxlaw-2813	1088	16	with	with	ADP
taxlaw-2813	1088	17	a	a	DET
taxlaw-2813	1088	18	particular	particular	ADJ
taxlaw-2813	1088	19	set	set	NOUN
taxlaw-2813	1088	20	of	of	ADP
taxlaw-2813	1088	21	interests	interest	NOUN
taxlaw-2813	1088	22	was	be	AUX
taxlaw-2813	1088	23	a	a	DET
taxlaw-2813	1088	24	brilliant	brilliant	ADJ
taxlaw-2813	1088	25	effort	effort	NOUN
taxlaw-2813	1088	26	to	to	PART
taxlaw-2813	1088	27	redefine	redefine	VERB
taxlaw-2813	1088	28	the	the	DET
taxlaw-2813	1088	29	debate	debate	NOUN
taxlaw-2813	1088	30	.	.	PUNCT
taxlaw-2813	1089	1	moreover	moreover	ADV
taxlaw-2813	1089	2	,	,	PUNCT
taxlaw-2813	1089	3	the	the	DET
taxlaw-2813	1089	4	oecd	oecd	PROPN
taxlaw-2813	1089	5	faced	face	VERB
taxlaw-2813	1089	6	the	the	DET
taxlaw-2813	1089	7	problem	problem	NOUN
taxlaw-2813	1089	8	that	that	SCONJ
taxlaw-2813	1089	9	its	its	PRON
taxlaw-2813	1089	10	own	own	ADJ
taxlaw-2813	1089	11	members	member	NOUN
taxlaw-2813	1089	12	were	be	AUX
taxlaw-2813	1089	13	engaged	engage	VERB
taxlaw-2813	1089	14	in	in	ADP
taxlaw-2813	1089	15	the	the	DET
taxlaw-2813	1089	16	same	same	ADJ
taxlaw-2813	1089	17	behaviors	behavior	NOUN
taxlaw-2813	1089	18	it	it	PRON
taxlaw-2813	1089	19	criticized	criticize	VERB
taxlaw-2813	1089	20	in	in	ADP
taxlaw-2813	1089	21	others	other	NOUN
taxlaw-2813	1089	22	.	.	PUNCT
taxlaw-2813	1090	1	for	for	ADP
taxlaw-2813	1090	2	example	example	NOUN
taxlaw-2813	1090	3	,	,	PUNCT
taxlaw-2813	1090	4	an	an	DET
taxlaw-2813	1090	5	american	american	ADJ
taxlaw-2813	1090	6	assistant	assistant	NOUN
taxlaw-2813	1090	7	secretary	secretary	PROPN
taxlaw-2813	1090	8	of	of	ADP
taxlaw-2813	1090	9	the	the	DET
taxlaw-2813	1090	10	treasury	treasury	NOUN
taxlaw-2813	1090	11	was	be	AUX
taxlaw-2813	1090	12	quoted	quote	VERB
taxlaw-2813	1090	13	by	by	ADP
taxlaw-2813	1090	14	euromoney	euromoney	NOUN
taxlaw-2813	1090	15	magazine	magazine	NOUN
taxlaw-2813	1090	16	in	in	ADP
taxlaw-2813	1090	17	the	the	DET
taxlaw-2813	1090	18	1970s	1970	NOUN
taxlaw-2813	1090	19	that	that	SCONJ
taxlaw-2813	1090	20	“	"	PUNCT
taxlaw-2813	1090	21	[	[	X
taxlaw-2813	1090	22	w]e	w]e	NOUN
taxlaw-2813	1090	23	are	be	AUX
taxlaw-2813	1090	24	not	not	PART
taxlaw-2813	1090	25	in	in	ADP
taxlaw-2813	1090	26	the	the	DET
taxlaw-2813	1090	27	business	business	NOUN
taxlaw-2813	1090	28	of	of	ADP
taxlaw-2813	1090	29	enforcing	enforce	VERB
taxlaw-2813	1090	30	the	the	DET
taxlaw-2813	1090	31	tax	tax	NOUN
taxlaw-2813	1090	32	laws	law	NOUN
taxlaw-2813	1090	33	of	of	ADP
taxlaw-2813	1090	34	other	other	ADJ
taxlaw-2813	1090	35	countries	country	NOUN
taxlaw-2813	1090	36	,	,	PUNCT
taxlaw-2813	1090	37	just	just	ADV
taxlaw-2813	1090	38	our	our	PRON
taxlaw-2813	1090	39	own	own	ADJ
taxlaw-2813	1090	40	.	.	PUNCT
taxlaw-2813	1091	1	”246	”246	PUNCT
taxlaw-2813	1092	1	and	and	CCONJ
taxlaw-2813	1092	2	the	the	DET
taxlaw-2813	1092	3	united	united	PROPN
taxlaw-2813	1092	4	states	states	PROPN
taxlaw-2813	1092	5	had	have	AUX
taxlaw-2813	1092	6	encouraged	encourage	VERB
taxlaw-2813	1092	7	the	the	DET
taxlaw-2813	1092	8	use	use	NOUN
taxlaw-2813	1092	9	of	of	ADP
taxlaw-2813	1092	10	netherlands	netherlands	PROPN
taxlaw-2813	1092	11	antilles	antilles	PROPN
taxlaw-2813	1092	12	entities	entity	NOUN
taxlaw-2813	1092	13	to	to	PART
taxlaw-2813	1092	14	allow	allow	VERB
taxlaw-2813	1092	15	u.s	u.s	PROPN
taxlaw-2813	1092	16	.	.	PROPN
taxlaw-2813	1092	17	companies	company	NOUN
taxlaw-2813	1092	18	access	access	VERB
taxlaw-2813	1092	19	to	to	ADP
taxlaw-2813	1092	20	the	the	DET
taxlaw-2813	1092	21	eurodollar	eurodollar	PROPN
taxlaw-2813	1092	22	market	market	NOUN
taxlaw-2813	1092	23	in	in	ADP
taxlaw-2813	1092	24	the	the	DET
taxlaw-2813	1092	25	1960s	1960	NOUN
taxlaw-2813	1092	26	and	and	CCONJ
taxlaw-2813	1092	27	1970s	1970	NOUN
taxlaw-2813	1092	28	through	through	ADP
taxlaw-2813	1092	29	what	what	PRON
taxlaw-2813	1092	30	an	an	DET
taxlaw-2813	1092	31	irs	irs	PROPN
taxlaw-2813	1092	32	commissioner	commissioner	NOUN
taxlaw-2813	1092	33	described	describe	VERB
taxlaw-2813	1092	34	as	as	ADP
taxlaw-2813	1092	35	“	"	PUNCT
taxlaw-2813	1092	36	almost	almost	ADV
taxlaw-2813	1092	37	routine	routine	ADJ
taxlaw-2813	1092	38	”	"	PUNCT
taxlaw-2813	1092	39	revenue	revenue	NOUN
taxlaw-2813	1092	40	rulings	ruling	NOUN
taxlaw-2813	1092	41	approving	approve	VERB
taxlaw-2813	1092	42	transactions	transaction	NOUN
taxlaw-2813	1092	43	no	no	ADV
taxlaw-2813	1092	44	different	different	ADJ
taxlaw-2813	1092	45	from	from	ADP
taxlaw-2813	1092	46	those	those	PRON
taxlaw-2813	1092	47	the	the	DET
taxlaw-2813	1092	48	united	united	PROPN
taxlaw-2813	1092	49	states	states	PROPN
taxlaw-2813	1092	50	would	would	AUX
taxlaw-2813	1092	51	later	later	ADV
taxlaw-2813	1092	52	criticize	criticize	VERB
taxlaw-2813	1092	53	as	as	ADP
taxlaw-2813	1092	54	“	"	PUNCT
taxlaw-2813	1092	55	treaty	treaty	NOUN
taxlaw-2813	1092	56	abuse	abuse	NOUN
taxlaw-2813	1092	57	.	.	PUNCT
taxlaw-2813	1092	58	”247	”247	PUNCT
taxlaw-2813	1093	1	indeed	indeed	ADV
taxlaw-2813	1093	2	,	,	PUNCT
taxlaw-2813	1093	3	the	the	DET
taxlaw-2813	1093	4	united	united	PROPN
taxlaw-2813	1093	5	states	states	PROPN
taxlaw-2813	1093	6	itself	itself	PRON
taxlaw-2813	1093	7	has	have	AUX
taxlaw-2813	1093	8	been	be	AUX
taxlaw-2813	1093	9	described	describe	VERB
taxlaw-2813	1093	10	as	as	ADP
taxlaw-2813	1093	11	a	a	DET
taxlaw-2813	1093	12	tax	tax	NOUN
taxlaw-2813	1093	13	haven	haven	NOUN
taxlaw-2813	1093	14	,	,	PUNCT
taxlaw-2813	1093	15	with	with	SCONJ
taxlaw-2813	1093	16	special	special	ADJ
taxlaw-2813	1093	17	tax	tax	NOUN
taxlaw-2813	1093	18	breaks	break	NOUN
taxlaw-2813	1093	19	for	for	ADP
taxlaw-2813	1093	20	foreign	foreign	ADJ
taxlaw-2813	1093	21	investments.248	investments.248	NOUN
taxlaw-2813	1093	22	manhattan	manhattan	PROPN
taxlaw-2813	1093	23	may	may	AUX
taxlaw-2813	1093	24	be	be	AUX
taxlaw-2813	1093	25	seen	see	VERB
taxlaw-2813	1093	26	as	as	ADP
taxlaw-2813	1093	27	the	the	DET
taxlaw-2813	1093	28	most	most	ADV
taxlaw-2813	1093	29	important	important	ADJ
taxlaw-2813	1093	30	tax	tax	NOUN
taxlaw-2813	1093	31	haven	haven	NOUN
taxlaw-2813	1093	32	in	in	ADP
taxlaw-2813	1093	33	this	this	DET
taxlaw-2813	1093	34	regard	regard	NOUN
taxlaw-2813	1093	35	.	.	PUNCT
taxlaw-2813	1094	1	foreign	foreign	ADJ
taxlaw-2813	1094	2	persons	person	NOUN
taxlaw-2813	1094	3	pay	pay	VERB
taxlaw-2813	1094	4	no	no	DET
taxlaw-2813	1094	5	tax	tax	NOUN
taxlaw-2813	1094	6	in	in	ADP
taxlaw-2813	1094	7	the	the	DET
taxlaw-2813	1094	8	united	united	PROPN
taxlaw-2813	1094	9	states	states	PROPN
taxlaw-2813	1094	10	on	on	ADP
taxlaw-2813	1094	11	their	their	PRON
taxlaw-2813	1094	12	interest	interest	NOUN
taxlaw-2813	1094	13	earnings,249	earnings,249	PROPN
taxlaw-2813	1094	14	and	and	CCONJ
taxlaw-2813	1094	15	states	state	NOUN
taxlaw-2813	1094	16	such	such	ADJ
taxlaw-2813	1094	17	as	as	ADP
taxlaw-2813	1094	18	delaware	delaware	PROPN
taxlaw-2813	1094	19	,	,	PUNCT
taxlaw-2813	1094	20	nevada	nevada	PROPN
taxlaw-2813	1094	21	,	,	PUNCT
taxlaw-2813	1094	22	and	and	CCONJ
taxlaw-2813	1094	23	wyoming	wyoming	NOUN
taxlaw-2813	1094	24	offer	offer	VERB
taxlaw-2813	1094	25	secrecy	secrecy	NOUN
taxlaw-2813	1094	26	services	service	NOUN
taxlaw-2813	1094	27	such	such	ADJ
taxlaw-2813	1094	28	as	as	ADP
taxlaw-2813	1094	29	minimal	minimal	ADJ
taxlaw-2813	1094	30	information	information	NOUN
taxlaw-2813	1094	31	requirements	requirement	NOUN
taxlaw-2813	1094	32	and	and	CCONJ
taxlaw-2813	1094	33	limited	limited	ADJ
taxlaw-2813	1094	34	oversight	oversight	NOUN
taxlaw-2813	1094	35	for	for	ADP
taxlaw-2813	1094	36	companies	company	NOUN
taxlaw-2813	1094	37	registering	register	VERB
taxlaw-2813	1094	38	there.250	there.250	PROPN
taxlaw-2813	1094	39	the	the	DET
taxlaw-2813	1094	40	standard	standard	NOUN
taxlaw-2813	1094	41	was	be	AUX
taxlaw-2813	1094	42	therefore	therefore	ADV
taxlaw-2813	1094	43	carefully	carefully	ADV
taxlaw-2813	1094	44	written	write	VERB
taxlaw-2813	1094	45	to	to	PART
taxlaw-2813	1094	46	avoid	avoid	VERB
taxlaw-2813	1094	47	delegitimizing	delegitimize	VERB
taxlaw-2813	1094	48	measures	measure	NOUN
taxlaw-2813	1094	49	being	be	AUX
taxlaw-2813	1094	50	used	use	VERB
taxlaw-2813	1094	51	by	by	ADP
taxlaw-2813	1094	52	oecd	oecd	PROPN
taxlaw-2813	1094	53	members	member	NOUN
taxlaw-2813	1094	54	,	,	PUNCT
taxlaw-2813	1094	55	as	as	SCONJ
taxlaw-2813	1094	56	they	they	PRON
taxlaw-2813	1094	57	were	be	AUX
taxlaw-2813	1094	58	unlikely	unlikely	ADJ
taxlaw-2813	1094	59	to	to	PART
taxlaw-2813	1094	60	welcome	welcome	VERB
taxlaw-2813	1094	61	suggestions	suggestion	NOUN
taxlaw-2813	1094	62	that	that	SCONJ
taxlaw-2813	1094	63	they	they	PRON
taxlaw-2813	1094	64	give	give	VERB
taxlaw-2813	1094	65	up	up	ADP
taxlaw-2813	1094	66	competitions	competition	NOUN
taxlaw-2813	1094	67	they	they	PRON
taxlaw-2813	1094	68	were	be	AUX
taxlaw-2813	1094	69	winning	win	VERB
taxlaw-2813	1094	70	.	.	PUNCT
taxlaw-2813	1095	1	the	the	DET
taxlaw-2813	1095	2	report	report	NOUN
taxlaw-2813	1095	3	began	begin	VERB
taxlaw-2813	1095	4	by	by	ADP
taxlaw-2813	1095	5	explaining	explain	VERB
taxlaw-2813	1095	6	that	that	SCONJ
taxlaw-2813	1095	7	globalization	globalization	NOUN
taxlaw-2813	1095	8	not	not	PART
taxlaw-2813	1095	9	only	only	ADV
taxlaw-2813	1095	10	had	have	AUX
taxlaw-2813	1095	11	induced	induce	VERB
taxlaw-2813	1095	12	tax	tax	NOUN
taxlaw-2813	1095	13	reforms	reform	NOUN
taxlaw-2813	1095	14	and	and	CCONJ
taxlaw-2813	1095	15	promoted	promote	VERB
taxlaw-2813	1095	16	economic	economic	ADJ
taxlaw-2813	1095	17	development	development	NOUN
taxlaw-2813	1095	18	and	and	CCONJ
taxlaw-2813	1095	19	a	a	DET
taxlaw-2813	1095	20	more	more	ADV
taxlaw-2813	1095	21	efficient	efficient	ADJ
taxlaw-2813	1095	22	allocation	allocation	NOUN
taxlaw-2813	1095	23	of	of	ADP
taxlaw-2813	1095	24	explicit	explicit	ADJ
taxlaw-2813	1095	25	claim	claim	NOUN
taxlaw-2813	1095	26	that	that	SCONJ
taxlaw-2813	1095	27	the	the	DET
taxlaw-2813	1095	28	listed	list	VERB
taxlaw-2813	1095	29	states	state	NOUN
taxlaw-2813	1095	30	are	be	AUX
taxlaw-2813	1095	31	not	not	PART
taxlaw-2813	1095	32	“	"	PUNCT
taxlaw-2813	1095	33	legitimate	legitimate	ADJ
taxlaw-2813	1095	34	”	"	PUNCT
taxlaw-2813	1095	35	because	because	SCONJ
taxlaw-2813	1095	36	they	they	PRON
taxlaw-2813	1095	37	allow	allow	VERB
taxlaw-2813	1095	38	“	"	PUNCT
taxlaw-2813	1095	39	accounting	accounting	NOUN
taxlaw-2813	1095	40	manipulations	manipulation	NOUN
taxlaw-2813	1095	41	”	"	PUNCT
taxlaw-2813	1095	42	and	and	CCONJ
taxlaw-2813	1095	43	“	"	PUNCT
taxlaw-2813	1095	44	legal	legal	ADJ
taxlaw-2813	1095	45	acrobatics	acrobatic	NOUN
taxlaw-2813	1095	46	.	.	PUNCT
taxlaw-2813	1095	47	”	"	PUNCT
taxlaw-2813	1096	1	245	245	NUM
taxlaw-2813	1096	2	oecd	oecd	PROPN
taxlaw-2813	1096	3	,	,	PUNCT
taxlaw-2813	1096	4	supra	supra	PROPN
taxlaw-2813	1096	5	note	note	NOUN
taxlaw-2813	1096	6	228	228	NUM
taxlaw-2813	1096	7	,	,	PUNCT
taxlaw-2813	1096	8	at	at	ADP
taxlaw-2813	1096	9	15	15	NUM
taxlaw-2813	1096	10	.	.	PUNCT
taxlaw-2813	1097	1	246	246	NUM
taxlaw-2813	1097	2	improper	improper	ADJ
taxlaw-2813	1097	3	use	use	NOUN
taxlaw-2813	1097	4	of	of	ADP
taxlaw-2813	1097	5	foreign	foreign	ADJ
taxlaw-2813	1097	6	addresses	address	NOUN
taxlaw-2813	1097	7	to	to	PART
taxlaw-2813	1097	8	evade	evade	VERB
taxlaw-2813	1097	9	u.s	u.s	PROPN
taxlaw-2813	1097	10	.	.	PROPN
taxlaw-2813	1097	11	taxes	taxis	NOUN
taxlaw-2813	1097	12	:	:	PUNCT
taxlaw-2813	1097	13	hearing	hear	VERB
taxlaw-2813	1097	14	before	before	ADP
taxlaw-2813	1097	15	a	a	DET
taxlaw-2813	1097	16	subcomm	subcomm	NOUN
taxlaw-2813	1097	17	.	.	PUNCT
taxlaw-2813	1098	1	of	of	ADP
taxlaw-2813	1098	2	the	the	DET
taxlaw-2813	1098	3	h.	h.	PROPN
taxlaw-2813	1098	4	comm	comm	NOUN
taxlaw-2813	1098	5	.	.	PUNCT
taxlaw-2813	1099	1	on	on	ADP
taxlaw-2813	1099	2	gov’t	gov’t	NUM
taxlaw-2813	1099	3	operations	operation	NOUN
taxlaw-2813	1099	4	,	,	PUNCT
taxlaw-2813	1099	5	98th	98th	ADJ
taxlaw-2813	1099	6	cong	cong	NOUN
taxlaw-2813	1099	7	.	.	PUNCT
taxlaw-2813	1100	1	2nd	2nd	ADJ
taxlaw-2813	1100	2	sess	sess	PROPN
taxlaw-2813	1100	3	.	.	PUNCT
taxlaw-2813	1100	4	,	,	PUNCT
taxlaw-2813	1100	5	334	334	NUM
taxlaw-2813	1100	6	(	(	PUNCT
taxlaw-2813	1100	7	1980	1980	NUM
taxlaw-2813	1100	8	)	)	PUNCT
taxlaw-2813	1100	9	(	(	PUNCT
taxlaw-2813	1100	10	statement	statement	NOUN
taxlaw-2813	1100	11	of	of	ADP
taxlaw-2813	1100	12	public	public	ADJ
taxlaw-2813	1100	13	citizen	citizen	NOUN
taxlaw-2813	1100	14	,	,	PUNCT
taxlaw-2813	1100	15	quoting	quote	VERB
taxlaw-2813	1100	16	donald	donald	PROPN
taxlaw-2813	1100	17	lubick	lubick	PROPN
taxlaw-2813	1100	18	)	)	PUNCT
taxlaw-2813	1100	19	.	.	PUNCT
taxlaw-2813	1101	1	a	a	DET
taxlaw-2813	1101	2	ford	ford	PROPN
taxlaw-2813	1101	3	foundation	foundation	PROPN
taxlaw-2813	1101	4	report	report	NOUN
taxlaw-2813	1101	5	in	in	ADP
taxlaw-2813	1101	6	1980	1980	NUM
taxlaw-2813	1101	7	noted	note	VERB
taxlaw-2813	1101	8	that	that	SCONJ
taxlaw-2813	1101	9	“	"	PUNCT
taxlaw-2813	1101	10	‘	'	PUNCT
taxlaw-2813	1101	11	offshore	offshore	ADJ
taxlaw-2813	1101	12	’	'	PUNCT
taxlaw-2813	1101	13	or	or	CCONJ
taxlaw-2813	1101	14	‘	'	PUNCT
taxlaw-2813	1101	15	haven	haven	NOUN
taxlaw-2813	1101	16	’	'	PUNCT
taxlaw-2813	1101	17	facilities	facility	NOUN
taxlaw-2813	1101	18	also	also	ADV
taxlaw-2813	1101	19	include	include	VERB
taxlaw-2813	1101	20	the	the	DET
taxlaw-2813	1101	21	u.s	u.s	PROPN
taxlaw-2813	1101	22	.	.	PROPN
taxlaw-2813	1101	23	and	and	CCONJ
taxlaw-2813	1101	24	england	england	PROPN
taxlaw-2813	1101	25	,	,	PUNCT
taxlaw-2813	1101	26	where	where	SCONJ
taxlaw-2813	1101	27	favorable	favorable	ADJ
taxlaw-2813	1101	28	statutes	statute	NOUN
taxlaw-2813	1101	29	protect	protect	VERB
taxlaw-2813	1101	30	foreign	foreign	ADJ
taxlaw-2813	1101	31	investors	investor	NOUN
taxlaw-2813	1101	32	and	and	CCONJ
taxlaw-2813	1101	33	externally	externally	ADV
taxlaw-2813	1101	34	-	-	PUNCT
taxlaw-2813	1101	35	originating	originate	VERB
taxlaw-2813	1101	36	funds	fund	NOUN
taxlaw-2813	1101	37	flows	flow	VERB
taxlaw-2813	1101	38	.	.	PUNCT
taxlaw-2813	1101	39	”	"	PUNCT
taxlaw-2813	1102	1	offshore	offshore	ADJ
taxlaw-2813	1102	2	banking	banking	NOUN
taxlaw-2813	1102	3	:	:	PUNCT
taxlaw-2813	1102	4	issues	issue	NOUN
taxlaw-2813	1102	5	with	with	ADP
taxlaw-2813	1102	6	respect	respect	NOUN
taxlaw-2813	1102	7	to	to	ADP
taxlaw-2813	1102	8	criminal	criminal	ADJ
taxlaw-2813	1102	9	use	use	NOUN
taxlaw-2813	1102	10	(	(	PUNCT
taxlaw-2813	1102	11	1979	1979	NUM
taxlaw-2813	1102	12	)	)	PUNCT
taxlaw-2813	1102	13	,	,	PUNCT
taxlaw-2813	1102	14	reprinted	reprint	VERB
taxlaw-2813	1102	15	in	in	ADP
taxlaw-2813	1102	16	illegal	illegal	ADJ
taxlaw-2813	1102	17	narcotics	narcotic	NOUN
taxlaw-2813	1102	18	profits	profit	NOUN
taxlaw-2813	1102	19	,	,	PUNCT
taxlaw-2813	1102	20	hearings	hearing	NOUN
taxlaw-2813	1102	21	before	before	ADP
taxlaw-2813	1102	22	the	the	DET
taxlaw-2813	1102	23	permanent	permanent	ADJ
taxlaw-2813	1102	24	subcomm	subcomm	NOUN
taxlaw-2813	1102	25	.	.	PUNCT
taxlaw-2813	1103	1	on	on	ADP
taxlaw-2813	1103	2	investigations	investigation	NOUN
taxlaw-2813	1103	3	of	of	ADP
taxlaw-2813	1103	4	the	the	DET
taxlaw-2813	1103	5	s.comm	s.comm	NOUN
taxlaw-2813	1103	6	.	.	PUNCT
taxlaw-2813	1104	1	on	on	ADP
taxlaw-2813	1104	2	governmental	governmental	ADJ
taxlaw-2813	1104	3	affairs	affair	NOUN
taxlaw-2813	1104	4	,	,	PUNCT
taxlaw-2813	1104	5	96th	96th	ADJ
taxlaw-2813	1104	6	cong	cong	NOUN
taxlaw-2813	1104	7	.	.	PUNCT
taxlaw-2813	1105	1	473	473	NUM
taxlaw-2813	1105	2	,	,	PUNCT
taxlaw-2813	1105	3	474	474	NUM
taxlaw-2813	1105	4	(	(	PUNCT
taxlaw-2813	1105	5	1979	1979	NUM
taxlaw-2813	1105	6	)	)	PUNCT
taxlaw-2813	1105	7	.	.	PUNCT
taxlaw-2813	1106	1	247	247	NUM
taxlaw-2813	1106	2	improper	improper	ADJ
taxlaw-2813	1106	3	use	use	NOUN
taxlaw-2813	1106	4	of	of	ADP
taxlaw-2813	1106	5	foreign	foreign	ADJ
taxlaw-2813	1106	6	addresses	address	NOUN
taxlaw-2813	1106	7	to	to	PART
taxlaw-2813	1106	8	evade	evade	VERB
taxlaw-2813	1106	9	u.s	u.s	PROPN
taxlaw-2813	1106	10	.	.	PROPN
taxlaw-2813	1106	11	taxes	taxis	NOUN
taxlaw-2813	1106	12	:	:	PUNCT
taxlaw-2813	1106	13	hearing	hear	VERB
taxlaw-2813	1106	14	before	before	ADP
taxlaw-2813	1106	15	a	a	DET
taxlaw-2813	1106	16	subcomm	subcomm	NOUN
taxlaw-2813	1106	17	.	.	PUNCT
taxlaw-2813	1107	1	of	of	ADP
taxlaw-2813	1107	2	the	the	DET
taxlaw-2813	1107	3	h.	h.	PROPN
taxlaw-2813	1107	4	comm	comm	NOUN
taxlaw-2813	1107	5	.	.	PUNCT
taxlaw-2813	1108	1	on	on	ADP
taxlaw-2813	1108	2	gov’t	gov’t	NUM
taxlaw-2813	1108	3	operations	operation	NOUN
taxlaw-2813	1108	4	,	,	PUNCT
taxlaw-2813	1108	5	98th	98th	ADJ
taxlaw-2813	1108	6	cong	cong	NOUN
taxlaw-2813	1108	7	.	.	PUNCT
taxlaw-2813	1109	1	2nd	2nd	ADJ
taxlaw-2813	1109	2	sess	sess	PROPN
taxlaw-2813	1109	3	.	.	PUNCT
taxlaw-2813	1109	4	,	,	PUNCT
taxlaw-2813	1109	5	236	236	NUM
taxlaw-2813	1109	6	(	(	PUNCT
taxlaw-2813	1109	7	1980	1980	NUM
taxlaw-2813	1109	8	)	)	PUNCT
taxlaw-2813	1109	9	(	(	PUNCT
taxlaw-2813	1109	10	statement	statement	NOUN
taxlaw-2813	1109	11	of	of	ADP
taxlaw-2813	1109	12	roscoe	roscoe	PROPN
taxlaw-2813	1109	13	l.	l.	PROPN
taxlaw-2813	1109	14	egger	egger	PROPN
taxlaw-2813	1109	15	,	,	PUNCT
taxlaw-2813	1109	16	jr	jr	PROPN
taxlaw-2813	1109	17	.	.	PROPN
taxlaw-2813	1109	18	,	,	PUNCT
taxlaw-2813	1109	19	commissioner	commissioner	PROPN
taxlaw-2813	1109	20	internal	internal	PROPN
taxlaw-2813	1109	21	revenue	revenue	PROPN
taxlaw-2813	1109	22	service	service	PROPN
taxlaw-2813	1109	23	)	)	PUNCT
taxlaw-2813	1109	24	.	.	PUNCT
taxlaw-2813	1110	1	248	248	NUM
taxlaw-2813	1110	2	see	see	VERB
taxlaw-2813	1110	3	,	,	PUNCT
taxlaw-2813	1110	4	e.g.	e.g.	ADV
taxlaw-2813	1110	5	,	,	PUNCT
taxlaw-2813	1110	6	vincent	vincent	PROPN
taxlaw-2813	1110	7	p.	p.	PROPN
taxlaw-2813	1110	8	belotsky	belotsky	PROPN
taxlaw-2813	1110	9	,	,	PUNCT
taxlaw-2813	1110	10	jr	jr	PROPN
taxlaw-2813	1110	11	.	.	PROPN
taxlaw-2813	1110	12	,	,	PUNCT
taxlaw-2813	1110	13	the	the	DET
taxlaw-2813	1110	14	prevention	prevention	NOUN
taxlaw-2813	1110	15	of	of	ADP
taxlaw-2813	1110	16	tax	tax	NOUN
taxlaw-2813	1110	17	havens	haven	NOUN
taxlaw-2813	1110	18	via	via	ADP
taxlaw-2813	1110	19	income	income	NOUN
taxlaw-2813	1110	20	tax	tax	NOUN
taxlaw-2813	1110	21	treaties	treaty	NOUN
taxlaw-2813	1110	22	,	,	PUNCT
taxlaw-2813	1110	23	17	17	NUM
taxlaw-2813	1110	24	cal	cal	NOUN
taxlaw-2813	1110	25	.	.	PUNCT
taxlaw-2813	1111	1	w.	w.	PROPN
taxlaw-2813	1111	2	int’l	int’l	PROPN
taxlaw-2813	1111	3	l.j	l.j	PROPN
taxlaw-2813	1111	4	.	.	PROPN
taxlaw-2813	1111	5	59	59	NUM
taxlaw-2813	1111	6	(	(	PUNCT
taxlaw-2813	1111	7	1987	1987	NUM
taxlaw-2813	1111	8	)	)	PUNCT
taxlaw-2813	1111	9	.	.	PUNCT
taxlaw-2813	1112	1	249	249	NUM
taxlaw-2813	1112	2	marshall	marshall	PROPN
taxlaw-2813	1112	3	j.	j.	PROPN
taxlaw-2813	1112	4	langer	langer	PROPN
taxlaw-2813	1112	5	,	,	PUNCT
taxlaw-2813	1112	6	harmful	harmful	ADJ
taxlaw-2813	1112	7	tax	tax	NOUN
taxlaw-2813	1112	8	competition	competition	NOUN
taxlaw-2813	1112	9	:	:	PUNCT
taxlaw-2813	1112	10	who	who	PRON
taxlaw-2813	1112	11	are	be	AUX
taxlaw-2813	1112	12	the	the	DET
taxlaw-2813	1112	13	real	real	ADJ
taxlaw-2813	1112	14	tax	tax	NOUN
taxlaw-2813	1112	15	havens	haven	NOUN
taxlaw-2813	1112	16	?	?	PUNCT
taxlaw-2813	1112	17	,	,	PUNCT
taxlaw-2813	1112	18	21	21	NUM
taxlaw-2813	1112	19	tax	tax	NOUN
taxlaw-2813	1112	20	notes	note	NOUN
taxlaw-2813	1112	21	int’l	int’l	ADJ
taxlaw-2813	1112	22	2831	2831	NUM
taxlaw-2813	1112	23	,	,	PUNCT
taxlaw-2813	1112	24	2832	2832	NUM
taxlaw-2813	1112	25	(	(	PUNCT
taxlaw-2813	1112	26	2000	2000	NUM
taxlaw-2813	1112	27	)	)	PUNCT
taxlaw-2813	1112	28	.	.	PUNCT
taxlaw-2813	1113	1	in	in	ADP
taxlaw-2813	1113	2	a	a	DET
taxlaw-2813	1113	3	published	publish	VERB
taxlaw-2813	1113	4	speech	speech	NOUN
taxlaw-2813	1113	5	,	,	PUNCT
taxlaw-2813	1113	6	langer	langer	PROPN
taxlaw-2813	1113	7	further	far	ADV
taxlaw-2813	1113	8	argued	argue	VERB
taxlaw-2813	1113	9	,	,	PUNCT
taxlaw-2813	1113	10	“	"	PUNCT
taxlaw-2813	1113	11	the	the	DET
taxlaw-2813	1113	12	united	united	PROPN
taxlaw-2813	1113	13	states	states	PROPN
taxlaw-2813	1113	14	,	,	PUNCT
taxlaw-2813	1113	15	the	the	DET
taxlaw-2813	1113	16	united	united	ADJ
taxlaw-2813	1113	17	kingdom	kingdom	PROPN
taxlaw-2813	1113	18	,	,	PUNCT
taxlaw-2813	1113	19	and	and	CCONJ
taxlaw-2813	1113	20	many	many	ADJ
taxlaw-2813	1113	21	other	other	ADJ
taxlaw-2813	1113	22	oecd	oecd	PROPN
taxlaw-2813	1113	23	countries	country	NOUN
taxlaw-2813	1113	24	have	have	VERB
taxlaw-2813	1113	25	local	local	ADJ
taxlaw-2813	1113	26	laws	law	NOUN
taxlaw-2813	1113	27	and	and	CCONJ
taxlaw-2813	1113	28	practices	practice	NOUN
taxlaw-2813	1113	29	that	that	PRON
taxlaw-2813	1113	30	are	be	AUX
taxlaw-2813	1113	31	at	at	ADV
taxlaw-2813	1113	32	least	least	ADJ
taxlaw-2813	1113	33	as	as	ADV
taxlaw-2813	1113	34	abusive	abusive	ADJ
taxlaw-2813	1113	35	as	as	ADP
taxlaw-2813	1113	36	those	those	PRON
taxlaw-2813	1113	37	of	of	ADP
taxlaw-2813	1113	38	the	the	DET
taxlaw-2813	1113	39	so	so	ADV
taxlaw-2813	1113	40	-	-	PUNCT
taxlaw-2813	1113	41	called	call	VERB
taxlaw-2813	1113	42	tax	tax	NOUN
taxlaw-2813	1113	43	havens	haven	NOUN
taxlaw-2813	1113	44	.	.	PUNCT
taxlaw-2813	1113	45	.	.	PUNCT
taxlaw-2813	1113	46	.	.	PUNCT
taxlaw-2813	1114	1	u.s	u.s	PROPN
taxlaw-2813	1114	2	.	.	PROPN
taxlaw-2813	1114	3	banks	bank	NOUN
taxlaw-2813	1114	4	have	have	AUX
taxlaw-2813	1114	5	paid	pay	VERB
taxlaw-2813	1114	6	tax	tax	NOUN
taxlaw-2813	1114	7	-	-	PUNCT
taxlaw-2813	1114	8	free	free	ADJ
taxlaw-2813	1114	9	interest	interest	NOUN
taxlaw-2813	1114	10	rates	rate	NOUN
taxlaw-2813	1114	11	to	to	ADP
taxlaw-2813	1114	12	foreign	foreign	ADJ
taxlaw-2813	1114	13	persons	person	NOUN
taxlaw-2813	1114	14	for	for	ADP
taxlaw-2813	1114	15	nearly	nearly	ADV
taxlaw-2813	1114	16	80	80	NUM
taxlaw-2813	1114	17	years	year	NOUN
taxlaw-2813	1114	18	.	.	PUNCT
taxlaw-2813	1115	1	hundreds	hundred	NOUN
taxlaw-2813	1115	2	of	of	ADP
taxlaw-2813	1115	3	billions	billion	NOUN
taxlaw-2813	1115	4	of	of	ADP
taxlaw-2813	1115	5	dollars	dollar	NOUN
taxlaw-2813	1115	6	of	of	ADP
taxlaw-2813	1115	7	u.s	u.s	PROPN
taxlaw-2813	1115	8	.	.	PROPN
taxlaw-2813	1115	9	bank	bank	NOUN
taxlaw-2813	1115	10	deposits	deposit	NOUN
taxlaw-2813	1115	11	are	be	AUX
taxlaw-2813	1115	12	held	hold	VERB
taxlaw-2813	1115	13	in	in	ADP
taxlaw-2813	1115	14	the	the	DET
taxlaw-2813	1115	15	united	united	PROPN
taxlaw-2813	1115	16	states	states	PROPN
taxlaw-2813	1115	17	by	by	ADP
taxlaw-2813	1115	18	nonresident	nonresident	ADJ
taxlaw-2813	1115	19	aliens	alien	NOUN
taxlaw-2813	1115	20	and	and	CCONJ
taxlaw-2813	1115	21	foreign	foreign	ADJ
taxlaw-2813	1115	22	corporations	corporation	NOUN
taxlaw-2813	1115	23	.	.	PUNCT
taxlaw-2813	1116	1	if	if	SCONJ
taxlaw-2813	1116	2	the	the	DET
taxlaw-2813	1116	3	u.s	u.s	PROPN
taxlaw-2813	1116	4	.	.	PROPN
taxlaw-2813	1116	5	congress	congress	PROPN
taxlaw-2813	1116	6	ever	ever	ADV
taxlaw-2813	1116	7	seriously	seriously	ADV
taxlaw-2813	1116	8	tried	try	VERB
taxlaw-2813	1116	9	to	to	PART
taxlaw-2813	1116	10	tax	tax	VERB
taxlaw-2813	1116	11	the	the	DET
taxlaw-2813	1116	12	interest	interest	NOUN
taxlaw-2813	1116	13	paid	pay	VERB
taxlaw-2813	1116	14	on	on	ADP
taxlaw-2813	1116	15	these	these	DET
taxlaw-2813	1116	16	deposits	deposit	NOUN
taxlaw-2813	1116	17	,	,	PUNCT
taxlaw-2813	1116	18	that	that	DET
taxlaw-2813	1116	19	money	money	NOUN
taxlaw-2813	1116	20	would	would	AUX
taxlaw-2813	1116	21	immediately	immediately	ADV
taxlaw-2813	1116	22	disappear	disappear	VERB
taxlaw-2813	1116	23	from	from	ADP
taxlaw-2813	1116	24	u.s	u.s	PROPN
taxlaw-2813	1116	25	.	.	PROPN
taxlaw-2813	1116	26	banks	bank	NOUN
taxlaw-2813	1116	27	and	and	CCONJ
taxlaw-2813	1116	28	probably	probably	ADV
taxlaw-2813	1116	29	move	move	VERB
taxlaw-2813	1116	30	to	to	ADP
taxlaw-2813	1116	31	other	other	ADJ
taxlaw-2813	1116	32	oecd	oecd	PROPN
taxlaw-2813	1116	33	countries	country	NOUN
taxlaw-2813	1116	34	.	.	PUNCT
taxlaw-2813	1116	35	”	"	PUNCT
taxlaw-2813	1117	1	i	i	PRON
taxlaw-2813	1117	2	d.	d.	PROPN
taxlaw-2813	1117	3	;	;	PUNCT
taxlaw-2813	1117	4	see	see	VERB
taxlaw-2813	1117	5	also	also	ADV
taxlaw-2813	1117	6	deneault	deneault	VERB
taxlaw-2813	1117	7	,	,	PUNCT
taxlaw-2813	1117	8	supra	supra	PROPN
taxlaw-2813	1117	9	note	note	NOUN
taxlaw-2813	1117	10	23	23	NUM
taxlaw-2813	1117	11	,	,	PUNCT
taxlaw-2813	1117	12	at	at	ADP
taxlaw-2813	1117	13	112–13	112–13	NUM
taxlaw-2813	1117	14	(	(	PUNCT
taxlaw-2813	1117	15	discussing	discuss	VERB
taxlaw-2813	1117	16	london	london	PROPN
taxlaw-2813	1117	17	as	as	ADP
taxlaw-2813	1117	18	a	a	DET
taxlaw-2813	1117	19	banking	banking	NOUN
taxlaw-2813	1117	20	and	and	CCONJ
taxlaw-2813	1117	21	secrecy	secrecy	NOUN
taxlaw-2813	1117	22	haven	haven	PROPN
taxlaw-2813	1117	23	)	)	PUNCT
taxlaw-2813	1117	24	.	.	PUNCT
taxlaw-2813	1118	1	250	250	NUM
taxlaw-2813	1118	2	deneault	deneault	NOUN
taxlaw-2813	1118	3	,	,	PUNCT
taxlaw-2813	1118	4	supra	supra	PROPN
taxlaw-2813	1118	5	note	note	NOUN
taxlaw-2813	1118	6	23	23	NUM
taxlaw-2813	1118	7	,	,	PUNCT
taxlaw-2813	1118	8	at	at	ADP
taxlaw-2813	1118	9	86–94	86–94	NUM
taxlaw-2813	1118	10	(	(	PUNCT
taxlaw-2813	1118	11	discussing	discuss	VERB
taxlaw-2813	1118	12	delaware	delaware	PROPN
taxlaw-2813	1118	13	)	)	PUNCT
taxlaw-2813	1118	14	;	;	PUNCT
taxlaw-2813	1118	15	u.s	u.s	PROPN
taxlaw-2813	1118	16	.	.	PROPN
taxlaw-2813	1118	17	treasury	treasury	PROPN
taxlaw-2813	1118	18	department	department	PROPN
taxlaw-2813	1118	19	,	,	PUNCT
taxlaw-2813	1118	20	u.s	u.s	PROPN
taxlaw-2813	1118	21	.	.	PROPN
taxlaw-2813	1118	22	money	money	NOUN
taxlaw-2813	1118	23	laundering	laundering	NOUN
taxlaw-2813	1118	24	threat	threat	NOUN
taxlaw-2813	1118	25	assessment	assessment	NOUN
taxlaw-2813	1118	26	47	47	NUM
taxlaw-2813	1118	27	-	-	SYM
taxlaw-2813	1118	28	48	48	NUM
taxlaw-2813	1118	29	(	(	PUNCT
taxlaw-2813	1118	30	2005	2005	NUM
taxlaw-2813	1118	31	)	)	PUNCT
taxlaw-2813	1118	32	,	,	PUNCT
taxlaw-2813	1118	33	available	available	ADJ
taxlaw-2813	1118	34	at	at	ADP
taxlaw-2813	1118	35	http://www.treasury.gov/resourcecenter/terrorist-illicit-finance/documents/mlta.pdf	http://www.treasury.gov/resourcecenter/terrorist-illicit-finance/documents/mlta.pdf	PROPN
taxlaw-2813	1118	36	(	(	PUNCT
taxlaw-2813	1118	37	last	last	ADV
taxlaw-2813	1118	38	accessed	access	VERB
taxlaw-2813	1118	39	oct	oct	PROPN
taxlaw-2813	1118	40	.	.	PROPN
taxlaw-2813	1118	41	3	3	NUM
taxlaw-2813	1118	42	,	,	PUNCT
taxlaw-2813	1118	43	2011	2011	NUM
taxlaw-2813	1118	44	)	)	PUNCT
taxlaw-2813	1118	45	.	.	PUNCT
taxlaw-2813	1119	1	2012	2012	NUM
taxlaw-2813	1119	2	]	]	PUNCT
taxlaw-2813	1119	3	cartelizing	cartelize	VERB
taxlaw-2813	1119	4	taxes	taxis	NOUN
taxlaw-2813	1119	5	45	45	NUM
taxlaw-2813	1119	6	resources	resource	NOUN
taxlaw-2813	1119	7	(	(	PUNCT
taxlaw-2813	1119	8	all	all	DET
taxlaw-2813	1119	9	things	thing	NOUN
taxlaw-2813	1119	10	the	the	DET
taxlaw-2813	1119	11	oecd	oecd	PROPN
taxlaw-2813	1119	12	traditionally	traditionally	ADV
taxlaw-2813	1119	13	promoted	promote	VERB
taxlaw-2813	1119	14	)	)	PUNCT
taxlaw-2813	1119	15	but	but	CCONJ
taxlaw-2813	1119	16	also	also	ADV
taxlaw-2813	1119	17	opened	open	VERB
taxlaw-2813	1119	18	up	up	ADP
taxlaw-2813	1119	19	doors	door	NOUN
taxlaw-2813	1119	20	to	to	ADP
taxlaw-2813	1119	21	tax	tax	NOUN
taxlaw-2813	1119	22	avoidance	avoidance	NOUN
taxlaw-2813	1119	23	by	by	ADP
taxlaw-2813	1119	24	multinational	multinational	ADJ
taxlaw-2813	1119	25	enterprises	enterprise	NOUN
taxlaw-2813	1119	26	(	(	PUNCT
taxlaw-2813	1119	27	“	"	PUNCT
taxlaw-2813	1119	28	mnes	mne	NOUN
taxlaw-2813	1119	29	”	"	PUNCT
taxlaw-2813	1119	30	)	)	PUNCT
taxlaw-2813	1119	31	.	.	PUNCT
taxlaw-2813	1120	1	the	the	DET
taxlaw-2813	1120	2	pressure	pressure	NOUN
taxlaw-2813	1120	3	to	to	PART
taxlaw-2813	1120	4	attract	attract	VERB
taxlaw-2813	1120	5	employment	employment	NOUN
taxlaw-2813	1120	6	led	lead	VERB
taxlaw-2813	1120	7	countries	country	NOUN
taxlaw-2813	1120	8	into	into	ADP
taxlaw-2813	1120	9	changing	change	VERB
taxlaw-2813	1120	10	their	their	PRON
taxlaw-2813	1120	11	tax	tax	NOUN
taxlaw-2813	1120	12	structures	structure	NOUN
taxlaw-2813	1120	13	,	,	PUNCT
taxlaw-2813	1120	14	as	as	SCONJ
taxlaw-2813	1120	15	policies	policy	NOUN
taxlaw-2813	1120	16	in	in	ADP
taxlaw-2813	1120	17	one	one	NUM
taxlaw-2813	1120	18	country	country	NOUN
taxlaw-2813	1120	19	have	have	VERB
taxlaw-2813	1120	20	repercussions	repercussion	NOUN
taxlaw-2813	1120	21	in	in	ADP
taxlaw-2813	1120	22	others	other	NOUN
taxlaw-2813	1120	23	.	.	PUNCT
taxlaw-2813	1121	1	the	the	DET
taxlaw-2813	1121	2	report	report	NOUN
taxlaw-2813	1121	3	labeled	label	VERB
taxlaw-2813	1121	4	a	a	DET
taxlaw-2813	1121	5	practice	practice	NOUN
taxlaw-2813	1121	6	as	as	ADP
taxlaw-2813	1121	7	“	"	PUNCT
taxlaw-2813	1121	8	harmful	harmful	ADJ
taxlaw-2813	1121	9	”	"	PUNCT
taxlaw-2813	1121	10	when	when	SCONJ
taxlaw-2813	1121	11	a	a	DET
taxlaw-2813	1121	12	country	country	NOUN
taxlaw-2813	1121	13	was	be	AUX
taxlaw-2813	1121	14	“	"	PUNCT
taxlaw-2813	1121	15	poaching	poach	VERB
taxlaw-2813	1121	16	”	"	PUNCT
taxlaw-2813	1121	17	by	by	ADP
taxlaw-2813	1121	18	using	use	VERB
taxlaw-2813	1121	19	tax	tax	NOUN
taxlaw-2813	1121	20	policies	policy	NOUN
taxlaw-2813	1121	21	to	to	PART
taxlaw-2813	1121	22	attract	attract	VERB
taxlaw-2813	1121	23	capital	capital	NOUN
taxlaw-2813	1121	24	from	from	ADP
taxlaw-2813	1121	25	another	another	DET
taxlaw-2813	1121	26	country	country	NOUN
taxlaw-2813	1121	27	,	,	PUNCT
taxlaw-2813	1121	28	as	as	SCONJ
taxlaw-2813	1121	29	such	such	ADJ
taxlaw-2813	1121	30	practices	practice	NOUN
taxlaw-2813	1121	31	“	"	PUNCT
taxlaw-2813	1121	32	do	do	AUX
taxlaw-2813	1121	33	not	not	PART
taxlaw-2813	1121	34	reflect	reflect	VERB
taxlaw-2813	1121	35	different	different	ADJ
taxlaw-2813	1121	36	judgments	judgment	NOUN
taxlaw-2813	1121	37	about	about	ADP
taxlaw-2813	1121	38	the	the	DET
taxlaw-2813	1121	39	appropriate	appropriate	ADJ
taxlaw-2813	1121	40	level	level	NOUN
taxlaw-2813	1121	41	of	of	ADP
taxlaw-2813	1121	42	taxes	taxis	NOUN
taxlaw-2813	1121	43	and	and	CCONJ
taxlaw-2813	1121	44	public	public	ADJ
taxlaw-2813	1121	45	outlays	outlay	NOUN
taxlaw-2813	1121	46	or	or	CCONJ
taxlaw-2813	1121	47	the	the	DET
taxlaw-2813	1121	48	appropriate	appropriate	ADJ
taxlaw-2813	1121	49	mix	mix	NOUN
taxlaw-2813	1121	50	of	of	ADP
taxlaw-2813	1121	51	taxes	taxis	NOUN
taxlaw-2813	1121	52	in	in	ADP
taxlaw-2813	1121	53	a	a	DET
taxlaw-2813	1121	54	particular	particular	ADJ
taxlaw-2813	1121	55	economy	economy	NOUN
taxlaw-2813	1121	56	.	.	PUNCT
taxlaw-2813	1122	1	”251	”251	PUNCT
taxlaw-2813	1123	1	thus	thus	ADV
taxlaw-2813	1123	2	central	central	ADJ
taxlaw-2813	1123	3	to	to	ADP
taxlaw-2813	1123	4	the	the	DET
taxlaw-2813	1123	5	oecd	oecd	PROPN
taxlaw-2813	1123	6	critique	critique	NOUN
taxlaw-2813	1123	7	of	of	ADP
taxlaw-2813	1123	8	tax	tax	NOUN
taxlaw-2813	1123	9	competition	competition	NOUN
taxlaw-2813	1123	10	was	be	AUX
taxlaw-2813	1123	11	the	the	DET
taxlaw-2813	1123	12	claim	claim	NOUN
taxlaw-2813	1123	13	that	that	SCONJ
taxlaw-2813	1123	14	attracting	attract	VERB
taxlaw-2813	1123	15	investment	investment	NOUN
taxlaw-2813	1123	16	was	be	AUX
taxlaw-2813	1123	17	an	an	DET
taxlaw-2813	1123	18	illegitimate	illegitimate	ADJ
taxlaw-2813	1123	19	criterion	criterion	NOUN
taxlaw-2813	1123	20	for	for	ADP
taxlaw-2813	1123	21	evaluating	evaluate	VERB
taxlaw-2813	1123	22	tax	tax	NOUN
taxlaw-2813	1123	23	policy	policy	NOUN
taxlaw-2813	1123	24	,	,	PUNCT
taxlaw-2813	1123	25	252	252	NUM
taxlaw-2813	1123	26	even	even	ADV
taxlaw-2813	1123	27	though	though	SCONJ
taxlaw-2813	1123	28	creating	create	VERB
taxlaw-2813	1123	29	an	an	DET
taxlaw-2813	1123	30	attractive	attractive	ADJ
taxlaw-2813	1123	31	investment	investment	NOUN
taxlaw-2813	1123	32	climate	climate	NOUN
taxlaw-2813	1123	33	was	be	AUX
taxlaw-2813	1123	34	often	often	ADV
taxlaw-2813	1123	35	treated	treat	VERB
taxlaw-2813	1123	36	as	as	ADP
taxlaw-2813	1123	37	a	a	DET
taxlaw-2813	1123	38	legitimate	legitimate	ADJ
taxlaw-2813	1123	39	goal	goal	NOUN
taxlaw-2813	1123	40	in	in	ADP
taxlaw-2813	1123	41	other	other	ADJ
taxlaw-2813	1123	42	policy	policy	NOUN
taxlaw-2813	1123	43	areas	area	NOUN
taxlaw-2813	1123	44	by	by	ADP
taxlaw-2813	1123	45	the	the	DET
taxlaw-2813	1123	46	oecd.253	oecd.253	PROPN
taxlaw-2813	1123	47	moreover	moreover	ADV
taxlaw-2813	1123	48	,	,	PUNCT
taxlaw-2813	1123	49	what	what	PRON
taxlaw-2813	1123	50	was	be	AUX
taxlaw-2813	1123	51	needed	need	VERB
taxlaw-2813	1123	52	was	be	AUX
taxlaw-2813	1123	53	a	a	DET
taxlaw-2813	1123	54	way	way	NOUN
taxlaw-2813	1123	55	to	to	PART
taxlaw-2813	1123	56	both	both	PRON
taxlaw-2813	1123	57	ensure	ensure	VERB
taxlaw-2813	1123	58	that	that	SCONJ
taxlaw-2813	1123	59	oecd	oecd	PROPN
taxlaw-2813	1123	60	members	member	NOUN
taxlaw-2813	1123	61	toed	toe	VERB
taxlaw-2813	1123	62	the	the	DET
taxlaw-2813	1123	63	line	line	NOUN
taxlaw-2813	1123	64	and	and	CCONJ
taxlaw-2813	1123	65	restrained	restrain	VERB
taxlaw-2813	1123	66	their	their	PRON
taxlaw-2813	1123	67	competition	competition	NOUN
taxlaw-2813	1123	68	against	against	ADP
taxlaw-2813	1123	69	one	one	NUM
taxlaw-2813	1123	70	another	another	DET
taxlaw-2813	1123	71	and	and	CCONJ
taxlaw-2813	1123	72	to	to	PART
taxlaw-2813	1123	73	control	control	VERB
taxlaw-2813	1123	74	the	the	DET
taxlaw-2813	1123	75	independent	independent	ADJ
taxlaw-2813	1123	76	exercise	exercise	NOUN
taxlaw-2813	1123	77	of	of	ADP
taxlaw-2813	1123	78	sovereignty	sovereignty	NOUN
taxlaw-2813	1123	79	by	by	ADP
taxlaw-2813	1123	80	non	non	NOUN
taxlaw-2813	1123	81	-	-	NOUN
taxlaw-2813	1123	82	members	member	NOUN
taxlaw-2813	1123	83	.	.	PUNCT
taxlaw-2813	1124	1	the	the	DET
taxlaw-2813	1124	2	problem	problem	NOUN
taxlaw-2813	1124	3	was	be	AUX
taxlaw-2813	1124	4	that	that	DET
taxlaw-2813	1124	5	exhortation	exhortation	NOUN
taxlaw-2813	1124	6	was	be	AUX
taxlaw-2813	1124	7	insufficient	insufficient	ADJ
taxlaw-2813	1124	8	to	to	PART
taxlaw-2813	1124	9	expand	expand	VERB
taxlaw-2813	1124	10	the	the	DET
taxlaw-2813	1124	11	oecd	oecd	PROPN
taxlaw-2813	1124	12	’s	’s	PART
taxlaw-2813	1124	13	1998	1998	NUM
taxlaw-2813	1124	14	report	report	NOUN
taxlaw-2813	1124	15	beyond	beyond	ADP
taxlaw-2813	1124	16	the	the	DET
taxlaw-2813	1124	17	oecd	oecd	PROPN
taxlaw-2813	1124	18	’s	’s	PART
taxlaw-2813	1124	19	membership	membership	NOUN
taxlaw-2813	1124	20	.	.	PUNCT
taxlaw-2813	1125	1	the	the	DET
taxlaw-2813	1125	2	organization	organization	NOUN
taxlaw-2813	1125	3	could	could	AUX
taxlaw-2813	1125	4	make	make	VERB
taxlaw-2813	1125	5	a	a	DET
taxlaw-2813	1125	6	policy	policy	NOUN
taxlaw-2813	1125	7	case	case	NOUN
taxlaw-2813	1125	8	against	against	ADP
taxlaw-2813	1125	9	tax	tax	NOUN
taxlaw-2813	1125	10	competition	competition	NOUN
taxlaw-2813	1125	11	but	but	CCONJ
taxlaw-2813	1125	12	such	such	DET
taxlaw-2813	1125	13	a	a	DET
taxlaw-2813	1125	14	statement	statement	NOUN
taxlaw-2813	1125	15	would	would	AUX
taxlaw-2813	1125	16	lack	lack	VERB
taxlaw-2813	1125	17	teeth	tooth	NOUN
taxlaw-2813	1125	18	,	,	PUNCT
taxlaw-2813	1125	19	as	as	SCONJ
taxlaw-2813	1125	20	the	the	DET
taxlaw-2813	1125	21	oecd	oecd	PROPN
taxlaw-2813	1125	22	would	would	AUX
taxlaw-2813	1125	23	just	just	ADV
taxlaw-2813	1125	24	be	be	AUX
taxlaw-2813	1125	25	issuing	issue	VERB
taxlaw-2813	1125	26	voluntary	voluntary	ADJ
taxlaw-2813	1125	27	guidelines	guideline	NOUN
taxlaw-2813	1125	28	that	that	PRON
taxlaw-2813	1125	29	non	non	NOUN
taxlaw-2813	1125	30	-	-	NOUN
taxlaw-2813	1125	31	members	member	NOUN
taxlaw-2813	1125	32	could	could	AUX
taxlaw-2813	1125	33	ignore.254	ignore.254	VERB
taxlaw-2813	1125	34	the	the	DET
taxlaw-2813	1125	35	innovation	innovation	NOUN
taxlaw-2813	1125	36	that	that	PRON
taxlaw-2813	1125	37	transformed	transform	VERB
taxlaw-2813	1125	38	harmful	harmful	ADJ
taxlaw-2813	1125	39	tax	tax	NOUN
taxlaw-2813	1125	40	competition	competition	NOUN
taxlaw-2813	1125	41	from	from	ADP
taxlaw-2813	1125	42	merely	merely	ADV
taxlaw-2813	1125	43	a	a	DET
taxlaw-2813	1125	44	meaningless	meaningless	ADJ
taxlaw-2813	1125	45	international	international	ADJ
taxlaw-2813	1125	46	report	report	NOUN
taxlaw-2813	1125	47	gathering	gather	VERB
taxlaw-2813	1125	48	dust	dust	NOUN
taxlaw-2813	1125	49	on	on	ADP
taxlaw-2813	1125	50	library	library	ADJ
taxlaw-2813	1125	51	shelves	shelf	NOUN
taxlaw-2813	1125	52	into	into	ADP
taxlaw-2813	1125	53	an	an	DET
taxlaw-2813	1125	54	effective	effective	ADJ
taxlaw-2813	1125	55	policy	policy	NOUN
taxlaw-2813	1125	56	tool	tool	NOUN
taxlaw-2813	1125	57	was	be	AUX
taxlaw-2813	1125	58	its	its	PRON
taxlaw-2813	1125	59	creation	creation	NOUN
taxlaw-2813	1125	60	of	of	ADP
taxlaw-2813	1125	61	an	an	DET
taxlaw-2813	1125	62	international	international	ADJ
taxlaw-2813	1125	63	cartel	cartel	NOUN
taxlaw-2813	1125	64	.	.	PUNCT
taxlaw-2813	1126	1	first	first	ADV
taxlaw-2813	1126	2	,	,	PUNCT
taxlaw-2813	1126	3	to	to	PART
taxlaw-2813	1126	4	solve	solve	VERB
taxlaw-2813	1126	5	the	the	DET
taxlaw-2813	1126	6	internal	internal	ADJ
taxlaw-2813	1126	7	coordination	coordination	NOUN
taxlaw-2813	1126	8	problem	problem	NOUN
taxlaw-2813	1126	9	the	the	DET
taxlaw-2813	1126	10	report	report	NOUN
taxlaw-2813	1126	11	called	call	VERB
taxlaw-2813	1126	12	for	for	ADP
taxlaw-2813	1126	13	an	an	DET
taxlaw-2813	1126	14	explicit	explicit	ADJ
taxlaw-2813	1126	15	deadline	deadline	NOUN
taxlaw-2813	1126	16	for	for	SCONJ
taxlaw-2813	1126	17	regimes	regime	NOUN
taxlaw-2813	1126	18	to	to	PART
taxlaw-2813	1126	19	“	"	PUNCT
taxlaw-2813	1126	20	remove	remove	VERB
taxlaw-2813	1126	21	,	,	PUNCT
taxlaw-2813	1126	22	before	before	ADP
taxlaw-2813	1126	23	the	the	DET
taxlaw-2813	1126	24	end	end	NOUN
taxlaw-2813	1126	25	of	of	ADP
taxlaw-2813	1126	26	5	5	NUM
taxlaw-2813	1126	27	years	year	NOUN
taxlaw-2813	1126	28	starting	start	VERB
taxlaw-2813	1126	29	from	from	ADP
taxlaw-2813	1126	30	the	the	DET
taxlaw-2813	1126	31	date	date	NOUN
taxlaw-2813	1126	32	on	on	ADP
taxlaw-2813	1126	33	which	which	PRON
taxlaw-2813	1126	34	the	the	DET
taxlaw-2813	1126	35	guidelines	guideline	NOUN
taxlaw-2813	1126	36	are	be	AUX
taxlaw-2813	1126	37	approved	approve	VERB
taxlaw-2813	1126	38	by	by	ADP
taxlaw-2813	1126	39	the	the	DET
taxlaw-2813	1126	40	oecd	oecd	PROPN
taxlaw-2813	1126	41	council	council	PROPN
taxlaw-2813	1126	42	,	,	PUNCT
taxlaw-2813	1126	43	the	the	DET
taxlaw-2813	1126	44	harmful	harmful	ADJ
taxlaw-2813	1126	45	features	feature	NOUN
taxlaw-2813	1126	46	of	of	ADP
taxlaw-2813	1126	47	their	their	PRON
taxlaw-2813	1126	48	preferential	preferential	ADJ
taxlaw-2813	1126	49	tax	tax	NOUN
taxlaw-2813	1126	50	regimes	regime	NOUN
taxlaw-2813	1126	51	identified	identify	VERB
taxlaw-2813	1126	52	in	in	ADP
taxlaw-2813	1126	53	the	the	DET
taxlaw-2813	1126	54	list	list	NOUN
taxlaw-2813	1126	55	.	.	PUNCT
taxlaw-2813	1126	56	.	.	PUNCT
taxlaw-2813	1127	1	.”255	.”255	PROPN
taxlaw-2813	1128	1	second	second	ADJ
taxlaw-2813	1128	2	,	,	PUNCT
taxlaw-2813	1128	3	to	to	PART
taxlaw-2813	1128	4	induce	induce	VERB
taxlaw-2813	1128	5	non	non	ADJ
taxlaw-2813	1128	6	-	-	NOUN
taxlaw-2813	1128	7	members	member	NOUN
taxlaw-2813	1128	8	to	to	PART
taxlaw-2813	1128	9	comply	comply	VERB
taxlaw-2813	1128	10	,	,	PUNCT
taxlaw-2813	1128	11	the	the	DET
taxlaw-2813	1128	12	new	new	ADJ
taxlaw-2813	1128	13	forum	forum	NOUN
taxlaw-2813	1128	14	on	on	ADP
taxlaw-2813	1128	15	harmful	harmful	ADJ
taxlaw-2813	1128	16	tax	tax	NOUN
taxlaw-2813	1128	17	practices	practice	NOUN
taxlaw-2813	1128	18	was	be	AUX
taxlaw-2813	1128	19	established	establish	VERB
taxlaw-2813	1128	20	,	,	PUNCT
taxlaw-2813	1128	21	with	with	ADP
taxlaw-2813	1128	22	the	the	DET
taxlaw-2813	1128	23	mandate	mandate	NOUN
taxlaw-2813	1128	24	to	to	PART
taxlaw-2813	1128	25	intensify	intensify	VERB
taxlaw-2813	1128	26	the	the	DET
taxlaw-2813	1128	27	dialogue	dialogue	NOUN
taxlaw-2813	1128	28	with	with	ADP
taxlaw-2813	1128	29	non	non	ADJ
taxlaw-2813	1128	30	-	-	ADJ
taxlaw-2813	1128	31	member	member	ADJ
taxlaw-2813	1128	32	countries	country	NOUN
taxlaw-2813	1128	33	but	but	CCONJ
taxlaw-2813	1128	34	with	with	ADP
taxlaw-2813	1128	35	a	a	DET
taxlaw-2813	1128	36	“	"	PUNCT
taxlaw-2813	1128	37	priority	priority	NOUN
taxlaw-2813	1128	38	task	task	NOUN
taxlaw-2813	1128	39	”	"	PUNCT
taxlaw-2813	1128	40	of	of	ADP
taxlaw-2813	1128	41	issuing	issue	VERB
taxlaw-2813	1128	42	a	a	DET
taxlaw-2813	1128	43	list	list	NOUN
taxlaw-2813	1128	44	of	of	ADP
taxlaw-2813	1128	45	tax	tax	NOUN
taxlaw-2813	1128	46	havens.256	havens.256	PROPN
taxlaw-2813	1128	47	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1128	48	on	on	ADP
taxlaw-2813	1128	49	the	the	DET
taxlaw-2813	1128	50	251	251	NUM
taxlaw-2813	1128	51	oecd	oecd	PROPN
taxlaw-2813	1128	52	,	,	PUNCT
taxlaw-2813	1128	53	supra	supra	PROPN
taxlaw-2813	1128	54	note	note	NOUN
taxlaw-2813	1128	55	228	228	NUM
taxlaw-2813	1128	56	,	,	PUNCT
taxlaw-2813	1128	57	at	at	ADP
taxlaw-2813	1128	58	16	16	NUM
taxlaw-2813	1128	59	.	.	PUNCT
taxlaw-2813	1129	1	252	252	NUM
taxlaw-2813	1129	2	judging	judging	NOUN
taxlaw-2813	1129	3	by	by	ADP
taxlaw-2813	1129	4	the	the	DET
taxlaw-2813	1129	5	tone	tone	NOUN
taxlaw-2813	1129	6	at	at	ADP
taxlaw-2813	1129	7	some	some	DET
taxlaw-2813	1129	8	places	place	NOUN
taxlaw-2813	1129	9	in	in	ADP
taxlaw-2813	1129	10	the	the	DET
taxlaw-2813	1129	11	report	report	NOUN
taxlaw-2813	1129	12	,	,	PUNCT
taxlaw-2813	1129	13	the	the	DET
taxlaw-2813	1129	14	response	response	NOUN
taxlaw-2813	1129	15	to	to	ADP
taxlaw-2813	1129	16	this	this	DET
taxlaw-2813	1129	17	harm	harm	NOUN
taxlaw-2813	1129	18	would	would	AUX
taxlaw-2813	1129	19	also	also	ADV
taxlaw-2813	1129	20	be	be	AUX
taxlaw-2813	1129	21	firm	firm	ADJ
taxlaw-2813	1129	22	.	.	PUNCT
taxlaw-2813	1130	1	the	the	DET
taxlaw-2813	1130	2	chapter	chapter	NOUN
taxlaw-2813	1130	3	on	on	ADP
taxlaw-2813	1130	4	measures	measure	NOUN
taxlaw-2813	1130	5	against	against	ADP
taxlaw-2813	1130	6	harmful	harmful	ADJ
taxlaw-2813	1130	7	tax	tax	NOUN
taxlaw-2813	1130	8	competition	competition	NOUN
taxlaw-2813	1130	9	begins	begin	VERB
taxlaw-2813	1130	10	:	:	PUNCT
taxlaw-2813	1130	11	“	"	PUNCT
taxlaw-2813	1130	12	governments	government	NOUN
taxlaw-2813	1130	13	can	can	AUX
taxlaw-2813	1130	14	not	not	PART
taxlaw-2813	1130	15	stand	stand	VERB
taxlaw-2813	1130	16	back	back	ADV
taxlaw-2813	1130	17	while	while	SCONJ
taxlaw-2813	1130	18	their	their	PRON
taxlaw-2813	1130	19	tax	tax	NOUN
taxlaw-2813	1130	20	bases	basis	NOUN
taxlaw-2813	1130	21	are	be	AUX
taxlaw-2813	1130	22	eroded	erode	VERB
taxlaw-2813	1130	23	through	through	ADP
taxlaw-2813	1130	24	the	the	DET
taxlaw-2813	1130	25	actions	action	NOUN
taxlaw-2813	1130	26	of	of	ADP
taxlaw-2813	1130	27	countries	country	NOUN
taxlaw-2813	1130	28	which	which	PRON
taxlaw-2813	1130	29	offer	offer	VERB
taxlaw-2813	1130	30	taxpayers	taxpayer	NOUN
taxlaw-2813	1130	31	ways	way	NOUN
taxlaw-2813	1130	32	to	to	PART
taxlaw-2813	1130	33	exploit	exploit	VERB
taxlaw-2813	1130	34	tax	tax	NOUN
taxlaw-2813	1130	35	havens	haven	NOUN
taxlaw-2813	1130	36	and	and	CCONJ
taxlaw-2813	1130	37	preferential	preferential	ADJ
taxlaw-2813	1130	38	regimes	regime	NOUN
taxlaw-2813	1130	39	to	to	PART
taxlaw-2813	1130	40	reduce	reduce	VERB
taxlaw-2813	1130	41	the	the	DET
taxlaw-2813	1130	42	tax	tax	NOUN
taxlaw-2813	1130	43	that	that	PRON
taxlaw-2813	1130	44	would	would	AUX
taxlaw-2813	1130	45	otherwise	otherwise	ADV
taxlaw-2813	1130	46	be	be	AUX
taxlaw-2813	1130	47	payable	payable	ADJ
taxlaw-2813	1130	48	to	to	ADP
taxlaw-2813	1130	49	them	they	PRON
taxlaw-2813	1130	50	.	.	PUNCT
taxlaw-2813	1130	51	”	"	PUNCT
taxlaw-2813	1131	1	oecd	oecd	PROPN
taxlaw-2813	1131	2	,	,	PUNCT
taxlaw-2813	1131	3	supra	supra	PROPN
taxlaw-2813	1131	4	note	note	NOUN
taxlaw-2813	1131	5	228	228	NUM
taxlaw-2813	1131	6	,	,	PUNCT
taxlaw-2813	1131	7	at	at	ADP
taxlaw-2813	1131	8	37	37	NUM
taxlaw-2813	1131	9	.	.	PUNCT
taxlaw-2813	1131	10	253	253	NUM
taxlaw-2813	1131	11	for	for	ADP
taxlaw-2813	1131	12	a	a	DET
taxlaw-2813	1131	13	comprehensive	comprehensive	ADJ
taxlaw-2813	1131	14	and	and	CCONJ
taxlaw-2813	1131	15	updated	update	VERB
taxlaw-2813	1131	16	work	work	NOUN
taxlaw-2813	1131	17	on	on	ADP
taxlaw-2813	1131	18	different	different	ADJ
taxlaw-2813	1131	19	policy	policy	NOUN
taxlaw-2813	1131	20	area	area	NOUN
taxlaw-2813	1131	21	’s	’s	PART
taxlaw-2813	1131	22	impact	impact	NOUN
taxlaw-2813	1131	23	in	in	ADP
taxlaw-2813	1131	24	the	the	DET
taxlaw-2813	1131	25	investment	investment	NOUN
taxlaw-2813	1131	26	climate	climate	NOUN
taxlaw-2813	1131	27	,	,	PUNCT
taxlaw-2813	1131	28	see	see	VERB
taxlaw-2813	1131	29	generally	generally	ADV
taxlaw-2813	1131	30	oecd	oecd	PROPN
taxlaw-2813	1131	31	,	,	PUNCT
taxlaw-2813	1131	32	policy	policy	NOUN
taxlaw-2813	1131	33	framework	framework	NOUN
taxlaw-2813	1131	34	for	for	ADP
taxlaw-2813	1131	35	investment	investment	NOUN
taxlaw-2813	1131	36	(	(	PUNCT
taxlaw-2813	1131	37	2006	2006	NUM
taxlaw-2813	1131	38	)	)	PUNCT
taxlaw-2813	1131	39	,	,	PUNCT
taxlaw-2813	1131	40	available	available	ADJ
taxlaw-2813	1131	41	at	at	ADP
taxlaw-2813	1131	42	http://www.oecd.org/dataoecd/1/31/36671400.pdf	http://www.oecd.org/dataoecd/1/31/36671400.pdf	X
taxlaw-2813	1131	43	(	(	PUNCT
taxlaw-2813	1131	44	last	last	ADV
taxlaw-2813	1131	45	visited	visit	VERB
taxlaw-2813	1131	46	oct	oct	PROPN
taxlaw-2813	1131	47	.	.	PROPN
taxlaw-2813	1131	48	7	7	NUM
taxlaw-2813	1131	49	,	,	PUNCT
taxlaw-2813	1131	50	2011	2011	NUM
taxlaw-2813	1131	51	)	)	PUNCT
taxlaw-2813	1131	52	.	.	PUNCT
taxlaw-2813	1132	1	the	the	DET
taxlaw-2813	1132	2	report	report	NOUN
taxlaw-2813	1132	3	states	state	VERB
taxlaw-2813	1132	4	,	,	PUNCT
taxlaw-2813	1132	5	“	"	PUNCT
taxlaw-2813	1132	6	countries	country	NOUN
taxlaw-2813	1132	7	’	'	PUNCT
taxlaw-2813	1132	8	continuous	continuous	ADJ
taxlaw-2813	1132	9	efforts	effort	NOUN
taxlaw-2813	1132	10	to	to	PART
taxlaw-2813	1132	11	strengthen	strengthen	VERB
taxlaw-2813	1132	12	national	national	ADJ
taxlaw-2813	1132	13	policies	policy	NOUN
taxlaw-2813	1132	14	and	and	CCONJ
taxlaw-2813	1132	15	public	public	ADJ
taxlaw-2813	1132	16	institutions	institution	NOUN
taxlaw-2813	1132	17	,	,	PUNCT
taxlaw-2813	1132	18	and	and	CCONJ
taxlaw-2813	1132	19	international	international	ADJ
taxlaw-2813	1132	20	co	co	NOUN
taxlaw-2813	1132	21	-	-	NOUN
taxlaw-2813	1132	22	operation	operation	NOUN
taxlaw-2813	1132	23	,	,	PUNCT
taxlaw-2813	1132	24	to	to	PART
taxlaw-2813	1132	25	create	create	VERB
taxlaw-2813	1132	26	sound	sound	ADJ
taxlaw-2813	1132	27	investment	investment	NOUN
taxlaw-2813	1132	28	environments	environment	NOUN
taxlaw-2813	1132	29	matter	matter	VERB
taxlaw-2813	1132	30	most	most	ADV
taxlaw-2813	1132	31	.	.	PUNCT
taxlaw-2813	1132	32	”	"	PUNCT
taxlaw-2813	1133	1	i	i	PRON
taxlaw-2813	1133	2	d.	d.	VERB
taxlaw-2813	1133	3	at	at	ADP
taxlaw-2813	1133	4	7	7	NUM
taxlaw-2813	1133	5	.	.	PUNCT
taxlaw-2813	1134	1	competition	competition	NOUN
taxlaw-2813	1134	2	is	be	AUX
taxlaw-2813	1134	3	emphasized	emphasize	VERB
taxlaw-2813	1134	4	in	in	ADP
taxlaw-2813	1134	5	the	the	DET
taxlaw-2813	1134	6	report	report	NOUN
taxlaw-2813	1134	7	:	:	PUNCT
taxlaw-2813	1134	8	“	"	PUNCT
taxlaw-2813	1134	9	[	[	X
taxlaw-2813	1134	10	e]ffective	e]ffective	ADJ
taxlaw-2813	1134	11	competition	competition	NOUN
taxlaw-2813	1134	12	and	and	CCONJ
taxlaw-2813	1134	13	tax	tax	NOUN
taxlaw-2813	1134	14	policies	policy	NOUN
taxlaw-2813	1134	15	are	be	AUX
taxlaw-2813	1134	16	important	important	ADJ
taxlaw-2813	1134	17	to	to	PART
taxlaw-2813	1134	18	ensure	ensure	VERB
taxlaw-2813	1134	19	that	that	SCONJ
taxlaw-2813	1134	20	investment	investment	NOUN
taxlaw-2813	1134	21	,	,	PUNCT
taxlaw-2813	1134	22	in	in	ADP
taxlaw-2813	1134	23	particular	particular	ADJ
taxlaw-2813	1134	24	in	in	ADP
taxlaw-2813	1134	25	small	small	ADJ
taxlaw-2813	1134	26	businesses	business	NOUN
taxlaw-2813	1134	27	,	,	PUNCT
taxlaw-2813	1134	28	is	be	AUX
taxlaw-2813	1134	29	not	not	PART
taxlaw-2813	1134	30	deterred	deter	VERB
taxlaw-2813	1134	31	by	by	ADP
taxlaw-2813	1134	32	unnecessary	unnecessary	ADJ
taxlaw-2813	1134	33	barriers	barrier	NOUN
taxlaw-2813	1134	34	to	to	ADP
taxlaw-2813	1134	35	entry	entry	NOUN
taxlaw-2813	1134	36	,	,	PUNCT
taxlaw-2813	1134	37	dissuasive	dissuasive	ADJ
taxlaw-2813	1134	38	taxation	taxation	NOUN
taxlaw-2813	1134	39	,	,	PUNCT
taxlaw-2813	1134	40	and	and	CCONJ
taxlaw-2813	1134	41	poor	poor	ADJ
taxlaw-2813	1134	42	legal	legal	ADJ
taxlaw-2813	1134	43	compliance	compliance	NOUN
taxlaw-2813	1134	44	.	.	PUNCT
taxlaw-2813	1134	45	”	"	PUNCT
taxlaw-2813	1135	1	i	i	PRON
taxlaw-2813	1135	2	d.	d.	VERB
taxlaw-2813	1135	3	at	at	ADP
taxlaw-2813	1135	4	11	11	NUM
taxlaw-2813	1135	5	.	.	PUNCT
taxlaw-2813	1136	1	for	for	ADP
taxlaw-2813	1136	2	discussions	discussion	NOUN
taxlaw-2813	1136	3	on	on	ADP
taxlaw-2813	1136	4	related	related	ADJ
taxlaw-2813	1136	5	issues	issue	NOUN
taxlaw-2813	1136	6	,	,	PUNCT
taxlaw-2813	1136	7	see	see	VERB
taxlaw-2813	1136	8	also	also	ADV
taxlaw-2813	1136	9	oecd	oecd	PROPN
taxlaw-2813	1136	10	,	,	PUNCT
taxlaw-2813	1136	11	global	global	ADJ
taxlaw-2813	1136	12	forum	forum	NOUN
taxlaw-2813	1136	13	on	on	ADP
taxlaw-2813	1136	14	international	international	ADJ
taxlaw-2813	1136	15	investment	investment	NOUN
taxlaw-2813	1136	16	,	,	PUNCT
taxlaw-2813	1136	17	enhancing	enhance	VERB
taxlaw-2813	1136	18	the	the	DET
taxlaw-2813	1136	19	investment	investment	NOUN
taxlaw-2813	1136	20	climate	climate	NOUN
taxlaw-2813	1136	21	:	:	PUNCT
taxlaw-2813	1136	22	the	the	DET
taxlaw-2813	1136	23	case	case	NOUN
taxlaw-2813	1136	24	of	of	ADP
taxlaw-2813	1136	25	infrastructure	infrastructure	NOUN
taxlaw-2813	1136	26	(	(	PUNCT
taxlaw-2813	1136	27	2006	2006	NUM
taxlaw-2813	1136	28	)	)	PUNCT
taxlaw-2813	1136	29	,	,	PUNCT
taxlaw-2813	1136	30	available	available	ADJ
taxlaw-2813	1136	31	at	at	ADP
taxlaw-2813	1136	32	http://	http://	PROPN
taxlaw-2813	1136	33	www.oecd.org/dataoecd/50/7/37785076.pdf	www.oecd.org/dataoecd/50/7/37785076.pdf	PROPN
taxlaw-2813	1136	34	(	(	PUNCT
taxlaw-2813	1136	35	last	last	ADJ
taxlaw-2813	1136	36	accessed	access	VERB
taxlaw-2813	1136	37	oct.07	oct.07	NOUN
taxlaw-2813	1136	38	,	,	PUNCT
taxlaw-2813	1136	39	2011	2011	NUM
taxlaw-2813	1136	40	)	)	PUNCT
taxlaw-2813	1136	41	.	.	PUNCT
taxlaw-2813	1137	1	254	254	NUM
taxlaw-2813	1137	2	see	see	VERB
taxlaw-2813	1137	3	webb	webb	NOUN
taxlaw-2813	1137	4	,	,	PUNCT
taxlaw-2813	1137	5	supra	supra	PROPN
taxlaw-2813	1137	6	note	note	NOUN
taxlaw-2813	1137	7	96	96	NUM
taxlaw-2813	1137	8	,	,	PUNCT
taxlaw-2813	1137	9	at	at	ADP
taxlaw-2813	1137	10	803	803	NUM
taxlaw-2813	1137	11	,	,	PUNCT
taxlaw-2813	1137	12	809	809	NUM
taxlaw-2813	1137	13	.	.	PUNCT
taxlaw-2813	1137	14	255	255	NUM
taxlaw-2813	1137	15	see	see	VERB
taxlaw-2813	1137	16	oecd	oecd	PROPN
taxlaw-2813	1137	17	,	,	PUNCT
taxlaw-2813	1137	18	supra	supra	PROPN
taxlaw-2813	1137	19	note	note	NOUN
taxlaw-2813	1137	20	228	228	NUM
taxlaw-2813	1137	21	,	,	PUNCT
taxlaw-2813	1137	22	at	at	ADP
taxlaw-2813	1137	23	56	56	NUM
taxlaw-2813	1137	24	.	.	PUNCT
taxlaw-2813	1138	1	the	the	DET
taxlaw-2813	1138	2	initial	initial	ADJ
taxlaw-2813	1138	3	strategy	strategy	NOUN
taxlaw-2813	1138	4	for	for	ADP
taxlaw-2813	1138	5	filling	fill	VERB
taxlaw-2813	1138	6	this	this	DET
taxlaw-2813	1138	7	list	list	NOUN
taxlaw-2813	1138	8	was	be	AUX
taxlaw-2813	1138	9	a	a	DET
taxlaw-2813	1138	10	self	self	NOUN
taxlaw-2813	1138	11	-	-	PUNCT
taxlaw-2813	1138	12	review	review	NOUN
taxlaw-2813	1138	13	process	process	NOUN
taxlaw-2813	1138	14	that	that	PRON
taxlaw-2813	1138	15	the	the	DET
taxlaw-2813	1138	16	member	member	NOUN
taxlaw-2813	1138	17	countries	country	NOUN
taxlaw-2813	1138	18	agreed	agree	VERB
taxlaw-2813	1138	19	to	to	PART
taxlaw-2813	1138	20	carry	carry	VERB
taxlaw-2813	1138	21	out	out	ADP
taxlaw-2813	1138	22	.	.	PUNCT
taxlaw-2813	1139	1	they	they	PRON
taxlaw-2813	1139	2	were	be	AUX
taxlaw-2813	1139	3	to	to	PART
taxlaw-2813	1139	4	make	make	VERB
taxlaw-2813	1139	5	an	an	DET
taxlaw-2813	1139	6	evaluation	evaluation	NOUN
taxlaw-2813	1139	7	of	of	ADP
taxlaw-2813	1139	8	whether	whether	SCONJ
taxlaw-2813	1139	9	they	they	PRON
taxlaw-2813	1139	10	hosted	host	VERB
taxlaw-2813	1139	11	any	any	DET
taxlaw-2813	1139	12	ptr	ptr	NOUN
taxlaw-2813	1139	13	,	,	PUNCT
taxlaw-2813	1139	14	as	as	SCONJ
taxlaw-2813	1139	15	defined	define	VERB
taxlaw-2813	1139	16	by	by	ADP
taxlaw-2813	1139	17	the	the	DET
taxlaw-2813	1139	18	report	report	NOUN
taxlaw-2813	1139	19	.	.	PUNCT
taxlaw-2813	1140	1	at	at	ADP
taxlaw-2813	1140	2	the	the	DET
taxlaw-2813	1140	3	end	end	NOUN
taxlaw-2813	1140	4	of	of	ADP
taxlaw-2813	1140	5	that	that	DET
taxlaw-2813	1140	6	reporting	reporting	NOUN
taxlaw-2813	1140	7	period	period	NOUN
taxlaw-2813	1140	8	,	,	PUNCT
taxlaw-2813	1140	9	not	not	PART
taxlaw-2813	1140	10	a	a	DET
taxlaw-2813	1140	11	single	single	ADJ
taxlaw-2813	1140	12	country	country	NOUN
taxlaw-2813	1140	13	would	would	AUX
taxlaw-2813	1140	14	admit	admit	VERB
taxlaw-2813	1140	15	to	to	ADP
taxlaw-2813	1140	16	it	it	PRON
taxlaw-2813	1140	17	.	.	PUNCT
taxlaw-2813	1141	1	no	no	DET
taxlaw-2813	1141	2	jurisdiction	jurisdiction	NOUN
taxlaw-2813	1141	3	apparently	apparently	ADV
taxlaw-2813	1141	4	wanted	want	VERB
taxlaw-2813	1141	5	to	to	PART
taxlaw-2813	1141	6	come	come	VERB
taxlaw-2813	1141	7	out	out	ADP
taxlaw-2813	1141	8	first	first	ADV
taxlaw-2813	1141	9	as	as	ADP
taxlaw-2813	1141	10	the	the	DET
taxlaw-2813	1141	11	“	"	PUNCT
taxlaw-2813	1141	12	bad	bad	ADJ
taxlaw-2813	1141	13	guy	guy	NOUN
taxlaw-2813	1141	14	.	.	PUNCT
taxlaw-2813	1141	15	”	"	PUNCT
taxlaw-2813	1142	1	the	the	DET
taxlaw-2813	1142	2	next	next	ADJ
taxlaw-2813	1142	3	step	step	NOUN
taxlaw-2813	1142	4	was	be	AUX
taxlaw-2813	1142	5	to	to	PART
taxlaw-2813	1142	6	initiate	initiate	VERB
taxlaw-2813	1142	7	a	a	DET
taxlaw-2813	1142	8	system	system	NOUN
taxlaw-2813	1142	9	of	of	ADP
taxlaw-2813	1142	10	informing	inform	VERB
taxlaw-2813	1142	11	,	,	PUNCT
taxlaw-2813	1142	12	asking	ask	VERB
taxlaw-2813	1142	13	countries	country	NOUN
taxlaw-2813	1142	14	to	to	PART
taxlaw-2813	1142	15	report	report	VERB
taxlaw-2813	1142	16	their	their	PRON
taxlaw-2813	1142	17	observations	observation	NOUN
taxlaw-2813	1142	18	of	of	ADP
taxlaw-2813	1142	19	ptrs	ptrs	PROPN
taxlaw-2813	1142	20	in	in	ADP
taxlaw-2813	1142	21	other	other	ADJ
taxlaw-2813	1142	22	member	member	NOUN
taxlaw-2813	1142	23	countries	country	NOUN
taxlaw-2813	1142	24	.	.	PUNCT
taxlaw-2813	1143	1	in	in	ADP
taxlaw-2813	1143	2	three	three	NUM
taxlaw-2813	1143	3	months	month	NOUN
taxlaw-2813	1143	4	’	'	PUNCT
taxlaw-2813	1143	5	time	time	NOUN
taxlaw-2813	1143	6	,	,	PUNCT
taxlaw-2813	1143	7	this	this	PRON
taxlaw-2813	1143	8	resulted	result	VERB
taxlaw-2813	1143	9	in	in	ADP
taxlaw-2813	1143	10	over	over	ADP
taxlaw-2813	1143	11	one	one	NUM
taxlaw-2813	1143	12	hundred	hundred	NUM
taxlaw-2813	1143	13	such	such	ADJ
taxlaw-2813	1143	14	reports	report	NOUN
taxlaw-2813	1143	15	.	.	PUNCT
taxlaw-2813	1144	1	interview	interview	NOUN
taxlaw-2813	1144	2	5	5	NUM
taxlaw-2813	1144	3	with	with	ADP
taxlaw-2813	1144	4	oecd	oecd	PROPN
taxlaw-2813	1144	5	personnel	personnel	NOUN
taxlaw-2813	1144	6	,	,	PUNCT
taxlaw-2813	1144	7	supra	supra	PROPN
taxlaw-2813	1144	8	note	note	NOUN
taxlaw-2813	1144	9	100	100	NUM
taxlaw-2813	1144	10	.	.	PUNCT
taxlaw-2813	1145	1	see	see	VERB
taxlaw-2813	1145	2	also	also	ADV
taxlaw-2813	1145	3	ault	ault	PROPN
taxlaw-2813	1145	4	,	,	PUNCT
taxlaw-2813	1145	5	supra	supra	PROPN
taxlaw-2813	1145	6	note	note	NOUN
taxlaw-2813	1145	7	98	98	NUM
taxlaw-2813	1145	8	,	,	PUNCT
taxlaw-2813	1145	9	at	at	ADP
taxlaw-2813	1145	10	767	767	NUM
taxlaw-2813	1145	11	(	(	PUNCT
taxlaw-2813	1145	12	describing	describe	VERB
taxlaw-2813	1145	13	the	the	DET
taxlaw-2813	1145	14	self	self	NOUN
taxlaw-2813	1145	15	-	-	PUNCT
taxlaw-2813	1145	16	review	review	NOUN
taxlaw-2813	1145	17	process	process	NOUN
taxlaw-2813	1145	18	as	as	ADP
taxlaw-2813	1145	19	a	a	DET
taxlaw-2813	1145	20	“	"	PUNCT
taxlaw-2813	1145	21	classic	classic	ADJ
taxlaw-2813	1145	22	prisoner	prisoner	NOUN
taxlaw-2813	1145	23	’s	’s	PART
taxlaw-2813	1145	24	dilemma	dilemma	NOUN
taxlaw-2813	1145	25	”	"	PUNCT
taxlaw-2813	1145	26	)	)	PUNCT
taxlaw-2813	1145	27	.	.	PUNCT
taxlaw-2813	1146	1	256	256	NUM
taxlaw-2813	1146	2	oecd	oecd	PROPN
taxlaw-2813	1146	3	,	,	PUNCT
taxlaw-2813	1146	4	supra	supra	PROPN
taxlaw-2813	1146	5	note	note	NOUN
taxlaw-2813	1146	6	228	228	NUM
taxlaw-2813	1146	7	,	,	PUNCT
taxlaw-2813	1146	8	at	at	ADP
taxlaw-2813	1146	9	51–52	51–52	NUM
taxlaw-2813	1146	10	.	.	PUNCT
taxlaw-2813	1146	11	46	46	NUM
taxlaw-2813	1146	12	columbia	columbia	PROPN
taxlaw-2813	1146	13	journal	journal	PROPN
taxlaw-2813	1146	14	of	of	ADP
taxlaw-2813	1146	15	tax	tax	NOUN
taxlaw-2813	1146	16	law	law	NOUN
taxlaw-2813	1146	17	[	[	X
taxlaw-2813	1146	18	vol.4:1	vol.4:1	VERB
taxlaw-2813	1146	19	list	list	NOUN
taxlaw-2813	1146	20	would	would	AUX
taxlaw-2813	1146	21	face	face	VERB
taxlaw-2813	1146	22	coordinated	coordinated	ADJ
taxlaw-2813	1146	23	sanctions	sanction	NOUN
taxlaw-2813	1146	24	from	from	ADP
taxlaw-2813	1146	25	oecd	oecd	PROPN
taxlaw-2813	1146	26	members.257	members.257	NOUN
taxlaw-2813	1146	27	the	the	DET
taxlaw-2813	1146	28	list	list	NOUN
taxlaw-2813	1146	29	would	would	AUX
taxlaw-2813	1146	30	be	be	AUX
taxlaw-2813	1146	31	ready	ready	ADJ
taxlaw-2813	1146	32	within	within	ADP
taxlaw-2813	1146	33	two	two	NUM
taxlaw-2813	1146	34	years	year	NOUN
taxlaw-2813	1146	35	,	,	PUNCT
taxlaw-2813	1146	36	giving	give	VERB
taxlaw-2813	1146	37	tax	tax	NOUN
taxlaw-2813	1146	38	havens	haven	NOUN
taxlaw-2813	1146	39	an	an	DET
taxlaw-2813	1146	40	additional	additional	ADJ
taxlaw-2813	1146	41	three	three	NUM
taxlaw-2813	1146	42	years	year	NOUN
taxlaw-2813	1146	43	to	to	PART
taxlaw-2813	1146	44	comply	comply	VERB
taxlaw-2813	1146	45	with	with	ADP
taxlaw-2813	1146	46	the	the	DET
taxlaw-2813	1146	47	guidelines	guideline	NOUN
taxlaw-2813	1146	48	in	in	ADP
taxlaw-2813	1146	49	the	the	DET
taxlaw-2813	1146	50	1998	1998	NUM
taxlaw-2813	1146	51	report.258	report.258	NUM
taxlaw-2813	1146	52	even	even	ADV
taxlaw-2813	1146	53	an	an	DET
taxlaw-2813	1146	54	oecd	oecd	PROPN
taxlaw-2813	1146	55	blacklist	blacklist	NOUN
taxlaw-2813	1146	56	might	might	AUX
taxlaw-2813	1146	57	not	not	PART
taxlaw-2813	1146	58	have	have	AUX
taxlaw-2813	1146	59	carried	carry	VERB
taxlaw-2813	1146	60	enough	enough	ADJ
taxlaw-2813	1146	61	weight	weight	NOUN
taxlaw-2813	1146	62	to	to	PART
taxlaw-2813	1146	63	establish	establish	VERB
taxlaw-2813	1146	64	international	international	ADJ
taxlaw-2813	1146	65	standards	standard	NOUN
taxlaw-2813	1146	66	,	,	PUNCT
taxlaw-2813	1146	67	since	since	SCONJ
taxlaw-2813	1146	68	the	the	DET
taxlaw-2813	1146	69	organization	organization	NOUN
taxlaw-2813	1146	70	’s	’s	PART
taxlaw-2813	1146	71	members	member	NOUN
taxlaw-2813	1146	72	’	’	PART
taxlaw-2813	1146	73	self	self	NOUN
taxlaw-2813	1146	74	-	-	PUNCT
taxlaw-2813	1146	75	interest	interest	NOUN
taxlaw-2813	1146	76	in	in	ADP
taxlaw-2813	1146	77	preventing	prevent	VERB
taxlaw-2813	1146	78	competition	competition	NOUN
taxlaw-2813	1146	79	was	be	AUX
taxlaw-2813	1146	80	obvious	obvious	ADJ
taxlaw-2813	1146	81	.	.	PUNCT
taxlaw-2813	1147	1	but	but	CCONJ
taxlaw-2813	1147	2	the	the	DET
taxlaw-2813	1147	3	oecd	oecd	PROPN
taxlaw-2813	1147	4	members	member	NOUN
taxlaw-2813	1147	5	had	have	VERB
taxlaw-2813	1147	6	more	more	ADJ
taxlaw-2813	1147	7	than	than	ADP
taxlaw-2813	1147	8	one	one	NUM
taxlaw-2813	1147	9	hat	hat	NOUN
taxlaw-2813	1147	10	they	they	PRON
taxlaw-2813	1147	11	could	could	AUX
taxlaw-2813	1147	12	wear	wear	VERB
taxlaw-2813	1147	13	in	in	ADP
taxlaw-2813	1147	14	issuing	issue	VERB
taxlaw-2813	1147	15	blacklists	blacklist	NOUN
taxlaw-2813	1147	16	,	,	PUNCT
taxlaw-2813	1147	17	and	and	CCONJ
taxlaw-2813	1147	18	soon	soon	ADV
taxlaw-2813	1147	19	both	both	CCONJ
taxlaw-2813	1147	20	the	the	DET
taxlaw-2813	1147	21	eu	eu	PROPN
taxlaw-2813	1147	22	and	and	CCONJ
taxlaw-2813	1147	23	the	the	DET
taxlaw-2813	1147	24	fatf	fatf	NOUN
taxlaw-2813	1147	25	were	be	AUX
taxlaw-2813	1147	26	at	at	ADP
taxlaw-2813	1147	27	work	work	NOUN
taxlaw-2813	1147	28	on	on	ADP
taxlaw-2813	1147	29	blacklists	blacklist	NOUN
taxlaw-2813	1147	30	of	of	ADP
taxlaw-2813	1147	31	their	their	PRON
taxlaw-2813	1147	32	own.259	own.259	NOUN
taxlaw-2813	1147	33	the	the	DET
taxlaw-2813	1147	34	fatf	fatf	NOUN
taxlaw-2813	1147	35	published	publish	VERB
taxlaw-2813	1147	36	its	its	PRON
taxlaw-2813	1147	37	first	first	ADJ
taxlaw-2813	1147	38	list	list	NOUN
taxlaw-2813	1147	39	of	of	ADP
taxlaw-2813	1147	40	“	"	PUNCT
taxlaw-2813	1147	41	non	non	ADJ
taxlaw-2813	1147	42	-	-	ADJ
taxlaw-2813	1147	43	co	co	ADJ
taxlaw-2813	1147	44	-	-	ADJ
taxlaw-2813	1147	45	operative	operative	ADJ
taxlaw-2813	1147	46	counties	county	NOUN
taxlaw-2813	1147	47	and	and	CCONJ
taxlaw-2813	1147	48	territories	territory	NOUN
taxlaw-2813	1147	49	”	"	PUNCT
taxlaw-2813	1147	50	(	(	PUNCT
taxlaw-2813	1147	51	ncct	ncct	NOUN
taxlaw-2813	1147	52	)	)	PUNCT
taxlaw-2813	1147	53	in	in	ADP
taxlaw-2813	1147	54	june	june	PROPN
taxlaw-2813	1147	55	2000	2000	NUM
taxlaw-2813	1147	56	,	,	PUNCT
taxlaw-2813	1147	57	the	the	DET
taxlaw-2813	1147	58	same	same	ADJ
taxlaw-2813	1147	59	month	month	NOUN
taxlaw-2813	1147	60	as	as	SCONJ
taxlaw-2813	1147	61	the	the	DET
taxlaw-2813	1147	62	oecd.260	oecd.260	NOUN
taxlaw-2813	1147	63	the	the	DET
taxlaw-2813	1147	64	financial	financial	ADJ
taxlaw-2813	1147	65	stability	stability	PROPN
taxlaw-2813	1147	66	forum	forum	PROPN
taxlaw-2813	1147	67	(	(	PUNCT
taxlaw-2813	1147	68	fsf	fsf	PROPN
taxlaw-2813	1147	69	)	)	PUNCT
taxlaw-2813	1147	70	,	,	PUNCT
taxlaw-2813	1147	71	founded	found	VERB
taxlaw-2813	1147	72	in	in	ADP
taxlaw-2813	1147	73	1999	1999	NUM
taxlaw-2813	1147	74	by	by	ADP
taxlaw-2813	1147	75	the	the	DET
taxlaw-2813	1147	76	g7	g7	PROPN
taxlaw-2813	1147	77	finance	finance	NOUN
taxlaw-2813	1147	78	ministers	minister	NOUN
taxlaw-2813	1147	79	and	and	CCONJ
taxlaw-2813	1147	80	central	central	ADJ
taxlaw-2813	1147	81	bank	bank	NOUN
taxlaw-2813	1147	82	governors	governor	NOUN
taxlaw-2813	1147	83	to	to	PART
taxlaw-2813	1147	84	study	study	VERB
taxlaw-2813	1147	85	methods	method	NOUN
taxlaw-2813	1147	86	of	of	ADP
taxlaw-2813	1147	87	reducing	reduce	VERB
taxlaw-2813	1147	88	global	global	ADJ
taxlaw-2813	1147	89	financial	financial	ADJ
taxlaw-2813	1147	90	volatility,261	volatility,261	NOUN
taxlaw-2813	1147	91	issued	issue	VERB
taxlaw-2813	1147	92	a	a	DET
taxlaw-2813	1147	93	report	report	NOUN
taxlaw-2813	1147	94	on	on	ADP
taxlaw-2813	1147	95	non	non	ADJ
taxlaw-2813	1147	96	-	-	ADJ
taxlaw-2813	1147	97	cooperative	cooperative	ADJ
taxlaw-2813	1147	98	financial	financial	ADJ
taxlaw-2813	1147	99	centers	center	NOUN
taxlaw-2813	1147	100	in	in	ADP
taxlaw-2813	1147	101	may	may	PROPN
taxlaw-2813	1147	102	2000	2000	NUM
taxlaw-2813	1147	103	,	,	PUNCT
taxlaw-2813	1147	104	with	with	ADP
taxlaw-2813	1147	105	material	material	NOUN
taxlaw-2813	1147	106	based	base	VERB
taxlaw-2813	1147	107	on	on	ADP
taxlaw-2813	1147	108	a	a	DET
taxlaw-2813	1147	109	survey	survey	NOUN
taxlaw-2813	1147	110	that	that	SCONJ
taxlaw-2813	1147	111	the	the	DET
taxlaw-2813	1147	112	organization	organization	NOUN
taxlaw-2813	1147	113	had	have	AUX
taxlaw-2813	1147	114	sent	send	VERB
taxlaw-2813	1147	115	to	to	ADP
taxlaw-2813	1147	116	ofcs.262	ofcs.262	NOUN
taxlaw-2813	1147	117	the	the	DET
taxlaw-2813	1147	118	eu	eu	PROPN
taxlaw-2813	1147	119	launched	launch	VERB
taxlaw-2813	1147	120	a	a	DET
taxlaw-2813	1147	121	code	code	NOUN
taxlaw-2813	1147	122	of	of	ADP
taxlaw-2813	1147	123	conduct	conduct	NOUN
taxlaw-2813	1147	124	for	for	ADP
taxlaw-2813	1147	125	business	business	NOUN
taxlaw-2813	1147	126	taxation	taxation	NOUN
taxlaw-2813	1147	127	with	with	ADP
taxlaw-2813	1147	128	a	a	DET
taxlaw-2813	1147	129	list	list	NOUN
taxlaw-2813	1147	130	of	of	ADP
taxlaw-2813	1147	131	66	66	NUM
taxlaw-2813	1147	132	“	"	PUNCT
taxlaw-2813	1147	133	harmful	harmful	ADJ
taxlaw-2813	1147	134	”	"	PUNCT
taxlaw-2813	1147	135	tax	tax	NOUN
taxlaw-2813	1147	136	regimes	regime	NOUN
taxlaw-2813	1147	137	in	in	ADP
taxlaw-2813	1147	138	13	13	NUM
taxlaw-2813	1147	139	eu	eu	PROPN
taxlaw-2813	1147	140	-	-	ADJ
taxlaw-2813	1147	141	member	member	NOUN
taxlaw-2813	1147	142	countries	country	NOUN
taxlaw-2813	1147	143	and	and	CCONJ
taxlaw-2813	1147	144	their	their	PRON
taxlaw-2813	1147	145	offshore	offshore	ADJ
taxlaw-2813	1147	146	affiliation.263	affiliation.263	NOUN
taxlaw-2813	1147	147	both	both	CCONJ
taxlaw-2813	1147	148	the	the	DET
taxlaw-2813	1147	149	eu	eu	PROPN
taxlaw-2813	1147	150	and	and	CCONJ
taxlaw-2813	1147	151	the	the	DET
taxlaw-2813	1147	152	oecd	oecd	NOUN
taxlaw-2813	1147	153	were	be	AUX
taxlaw-2813	1147	154	extending	extend	VERB
taxlaw-2813	1147	155	the	the	DET
taxlaw-2813	1147	156	informal	informal	ADJ
taxlaw-2813	1147	157	boundaries	boundary	NOUN
taxlaw-2813	1147	158	of	of	ADP
taxlaw-2813	1147	159	tax	tax	NOUN
taxlaw-2813	1147	160	governance	governance	NOUN
taxlaw-2813	1147	161	into	into	ADP
taxlaw-2813	1147	162	the	the	DET
taxlaw-2813	1147	163	formal	formal	ADJ
taxlaw-2813	1147	164	sphere.264	sphere.264	NOUN
taxlaw-2813	1147	165	by	by	ADP
taxlaw-2813	1147	166	november	november	PROPN
taxlaw-2813	1147	167	1999	1999	NUM
taxlaw-2813	1147	168	,	,	PUNCT
taxlaw-2813	1147	169	the	the	DET
taxlaw-2813	1147	170	oecd	oecd	PROPN
taxlaw-2813	1147	171	had	have	AUX
taxlaw-2813	1147	172	identified	identify	VERB
taxlaw-2813	1147	173	and	and	CCONJ
taxlaw-2813	1147	174	evaluated	evaluate	VERB
taxlaw-2813	1147	175	numerous	numerous	ADJ
taxlaw-2813	1147	176	ptrs.265	ptrs.265	NOUN
taxlaw-2813	1147	177	reports	report	NOUN
taxlaw-2813	1147	178	were	be	AUX
taxlaw-2813	1147	179	sent	send	VERB
taxlaw-2813	1147	180	to	to	ADP
taxlaw-2813	1147	181	the	the	DET
taxlaw-2813	1147	182	states	state	NOUN
taxlaw-2813	1147	183	for	for	ADP
taxlaw-2813	1147	184	comments	comment	NOUN
taxlaw-2813	1147	185	,	,	PUNCT
taxlaw-2813	1147	186	and	and	CCONJ
taxlaw-2813	1147	187	after	after	ADP
taxlaw-2813	1147	188	some	some	DET
taxlaw-2813	1147	189	initial	initial	ADJ
taxlaw-2813	1147	190	panic	panic	NOUN
taxlaw-2813	1147	191	among	among	ADP
taxlaw-2813	1147	192	non	non	ADJ
taxlaw-2813	1147	193	-	-	ADJ
taxlaw-2813	1147	194	oecd	oecd	ADJ
taxlaw-2813	1147	195	states	state	NOUN
taxlaw-2813	1147	196	,	,	PUNCT
taxlaw-2813	1147	197	the	the	DET
taxlaw-2813	1147	198	offshore	offshore	ADJ
taxlaw-2813	1147	199	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1147	200	organized	organize	VERB
taxlaw-2813	1147	201	themselves	themselves	PRON
taxlaw-2813	1147	202	and	and	CCONJ
taxlaw-2813	1147	203	began	begin	VERB
taxlaw-2813	1147	204	meeting	meet	VERB
taxlaw-2813	1147	205	with	with	ADP
taxlaw-2813	1147	206	the	the	DET
taxlaw-2813	1147	207	oecd	oecd	PROPN
taxlaw-2813	1147	208	both	both	CCONJ
taxlaw-2813	1147	209	collectively	collectively	ADV
taxlaw-2813	1147	210	and	and	CCONJ
taxlaw-2813	1147	211	individually.266	individually.266	VERB
taxlaw-2813	1147	212	in	in	ADP
taxlaw-2813	1147	213	1998	1998	NUM
taxlaw-2813	1147	214	and	and	CCONJ
taxlaw-2813	1147	215	1999	1999	NUM
taxlaw-2813	1147	216	,	,	PUNCT
taxlaw-2813	1147	217	it	it	PRON
taxlaw-2813	1147	218	seemed	seem	VERB
taxlaw-2813	1147	219	to	to	ADP
taxlaw-2813	1147	220	the	the	DET
taxlaw-2813	1147	221	forum	forum	NOUN
taxlaw-2813	1147	222	on	on	ADP
taxlaw-2813	1147	223	harmful	harmful	ADJ
taxlaw-2813	1147	224	tax	tax	NOUN
taxlaw-2813	1147	225	practices	practice	NOUN
taxlaw-2813	1147	226	that	that	PRON
taxlaw-2813	1147	227	there	there	PRON
taxlaw-2813	1147	228	was	be	VERB
taxlaw-2813	1147	229	a	a	DET
taxlaw-2813	1147	230	great	great	ADJ
taxlaw-2813	1147	231	willingness	willingness	NOUN
taxlaw-2813	1147	232	among	among	ADP
taxlaw-2813	1147	233	the	the	DET
taxlaw-2813	1147	234	offshore	offshore	ADJ
taxlaw-2813	1147	235	regimes	regime	NOUN
taxlaw-2813	1147	236	to	to	PART
taxlaw-2813	1147	237	cooperate	cooperate	VERB
taxlaw-2813	1147	238	to	to	PART
taxlaw-2813	1147	239	avoid	avoid	VERB
taxlaw-2813	1147	240	being	be	AUX
taxlaw-2813	1147	241	listed	list	VERB
taxlaw-2813	1147	242	on	on	ADP
taxlaw-2813	1147	243	the	the	DET
taxlaw-2813	1147	244	forthcoming	forthcoming	ADJ
taxlaw-2813	1147	245	blacklist.267	blacklist.267	NOUN
taxlaw-2813	1147	246	before	before	ADP
taxlaw-2813	1147	247	the	the	DET
taxlaw-2813	1147	248	257	257	NUM
taxlaw-2813	1147	249	i	i	PRON
taxlaw-2813	1147	250	d.	d.	PROPN
taxlaw-2813	1147	251	at	at	ADP
taxlaw-2813	1147	252	66–67	66–67	NUM
taxlaw-2813	1147	253	.	.	PUNCT
taxlaw-2813	1148	1	258	258	NUM
taxlaw-2813	1149	1	i	i	PRON
taxlaw-2813	1149	2	d.	d.	PROPN
taxlaw-2813	1149	3	at	at	ADP
taxlaw-2813	1149	4	56	56	NUM
taxlaw-2813	1149	5	.	.	PUNCT
taxlaw-2813	1150	1	259	259	NUM
taxlaw-2813	1150	2	issuing	issuing	NOUN
taxlaw-2813	1150	3	blacklists	blacklist	NOUN
taxlaw-2813	1150	4	proved	prove	VERB
taxlaw-2813	1150	5	so	so	ADV
taxlaw-2813	1150	6	attractive	attractive	ADJ
taxlaw-2813	1150	7	that	that	SCONJ
taxlaw-2813	1150	8	some	some	DET
taxlaw-2813	1150	9	governments	government	NOUN
taxlaw-2813	1150	10	simply	simply	ADV
taxlaw-2813	1150	11	copied	copy	VERB
taxlaw-2813	1150	12	existing	exist	VERB
taxlaw-2813	1150	13	blacklists	blacklist	NOUN
taxlaw-2813	1150	14	and	and	CCONJ
taxlaw-2813	1150	15	reissued	reissue	VERB
taxlaw-2813	1150	16	them	they	PRON
taxlaw-2813	1150	17	as	as	ADP
taxlaw-2813	1150	18	their	their	PRON
taxlaw-2813	1150	19	own	own	ADJ
taxlaw-2813	1150	20	.	.	PUNCT
taxlaw-2813	1151	1	where	where	SCONJ
taxlaw-2813	1151	2	they	they	PRON
taxlaw-2813	1151	3	lacked	lack	VERB
taxlaw-2813	1151	4	institutions	institution	NOUN
taxlaw-2813	1151	5	to	to	PART
taxlaw-2813	1151	6	update	update	VERB
taxlaw-2813	1151	7	the	the	DET
taxlaw-2813	1151	8	blacklists	blacklist	NOUN
taxlaw-2813	1151	9	,	,	PUNCT
taxlaw-2813	1151	10	this	this	DET
taxlaw-2813	1151	11	created	create	VERB
taxlaw-2813	1151	12	problems	problem	NOUN
taxlaw-2813	1151	13	as	as	SCONJ
taxlaw-2813	1151	14	countries	country	NOUN
taxlaw-2813	1151	15	were	be	AUX
taxlaw-2813	1151	16	removed	remove	VERB
taxlaw-2813	1151	17	from	from	ADP
taxlaw-2813	1151	18	the	the	DET
taxlaw-2813	1151	19	source	source	NOUN
taxlaw-2813	1151	20	blacklist	blacklist	NOUN
taxlaw-2813	1151	21	but	but	CCONJ
taxlaw-2813	1151	22	not	not	PART
taxlaw-2813	1151	23	the	the	DET
taxlaw-2813	1151	24	copies	copy	NOUN
taxlaw-2813	1151	25	.	.	PUNCT
taxlaw-2813	1152	1	see	see	VERB
taxlaw-2813	1152	2	jason	jason	PROPN
taxlaw-2813	1152	3	sharman	sharman	PROPN
taxlaw-2813	1152	4	,	,	PUNCT
taxlaw-2813	1152	5	the	the	DET
taxlaw-2813	1152	6	bark	bark	NOUN
taxlaw-2813	1152	7	is	be	AUX
taxlaw-2813	1152	8	the	the	DET
taxlaw-2813	1152	9	bite	bite	NOUN
taxlaw-2813	1152	10	:	:	PUNCT
taxlaw-2813	1152	11	international	international	ADJ
taxlaw-2813	1152	12	organizations	organization	NOUN
taxlaw-2813	1152	13	and	and	CCONJ
taxlaw-2813	1152	14	blacklisting	blacklisting	NOUN
taxlaw-2813	1152	15	,	,	PUNCT
taxlaw-2813	1152	16	16	16	NUM
taxlaw-2813	1152	17	rev	rev	VERB
taxlaw-2813	1152	18	.	.	PROPN
taxlaw-2813	1153	1	int’l	int’l	NUM
taxlaw-2813	1153	2	pol	pol	PROPN
taxlaw-2813	1153	3	.	.	PUNCT
taxlaw-2813	1154	1	econ	econ	PROPN
taxlaw-2813	1154	2	.	.	PUNCT
taxlaw-2813	1155	1	573	573	NUM
taxlaw-2813	1155	2	,	,	PUNCT
taxlaw-2813	1155	3	581–82	581–82	NUM
taxlaw-2813	1155	4	(	(	PUNCT
taxlaw-2813	1155	5	2009	2009	NUM
taxlaw-2813	1155	6	)	)	PUNCT
taxlaw-2813	1155	7	.	.	PUNCT
taxlaw-2813	1156	1	he	he	PRON
taxlaw-2813	1156	2	also	also	ADV
taxlaw-2813	1156	3	points	point	VERB
taxlaw-2813	1156	4	out	out	ADP
taxlaw-2813	1156	5	the	the	DET
taxlaw-2813	1156	6	costs	cost	NOUN
taxlaw-2813	1156	7	incurred	incur	VERB
taxlaw-2813	1156	8	as	as	ADP
taxlaw-2813	1156	9	ofcs	ofc	NOUN
taxlaw-2813	1156	10	are	be	AUX
taxlaw-2813	1156	11	listed	list	VERB
taxlaw-2813	1156	12	on	on	ADP
taxlaw-2813	1156	13	private	private	ADJ
taxlaw-2813	1156	14	anti	anti	ADJ
taxlaw-2813	1156	15	-	-	ADJ
taxlaw-2813	1156	16	money	money	ADJ
taxlaw-2813	1156	17	laundering	laundering	NOUN
taxlaw-2813	1156	18	software	software	NOUN
taxlaw-2813	1156	19	,	,	PUNCT
taxlaw-2813	1156	20	generating	generate	VERB
taxlaw-2813	1156	21	red	red	ADJ
taxlaw-2813	1156	22	flags	flag	NOUN
taxlaw-2813	1156	23	and	and	CCONJ
taxlaw-2813	1156	24	hence	hence	ADV
taxlaw-2813	1156	25	raising	raise	VERB
taxlaw-2813	1156	26	costs	cost	NOUN
taxlaw-2813	1156	27	of	of	ADP
taxlaw-2813	1156	28	transactions	transaction	NOUN
taxlaw-2813	1156	29	,	,	PUNCT
taxlaw-2813	1156	30	after	after	ADP
taxlaw-2813	1156	31	once	once	ADV
taxlaw-2813	1156	32	being	be	AUX
taxlaw-2813	1156	33	blacklisted	blacklist	VERB
taxlaw-2813	1156	34	by	by	ADP
taxlaw-2813	1156	35	an	an	DET
taxlaw-2813	1156	36	international	international	ADJ
taxlaw-2813	1156	37	organization	organization	NOUN
taxlaw-2813	1156	38	.	.	PUNCT
taxlaw-2813	1157	1	see	see	VERB
taxlaw-2813	1157	2	also	also	ADV
taxlaw-2813	1157	3	richard	richard	PROPN
taxlaw-2813	1157	4	k.	k.	PROPN
taxlaw-2813	1157	5	gordon	gordon	PROPN
taxlaw-2813	1157	6	,	,	PUNCT
taxlaw-2813	1157	7	the	the	DET
taxlaw-2813	1157	8	international	international	ADJ
taxlaw-2813	1157	9	monetary	monetary	ADJ
taxlaw-2813	1157	10	fund	fund	NOUN
taxlaw-2813	1157	11	and	and	CCONJ
taxlaw-2813	1157	12	the	the	DET
taxlaw-2813	1157	13	regulation	regulation	NOUN
taxlaw-2813	1157	14	of	of	ADP
taxlaw-2813	1157	15	offshore	offshore	ADJ
taxlaw-2813	1157	16	centers	center	NOUN
taxlaw-2813	1157	17	,	,	PUNCT
taxlaw-2813	1157	18	in	in	ADP
taxlaw-2813	1157	19	offshore	offshore	ADJ
taxlaw-2813	1157	20	financial	financial	ADJ
taxlaw-2813	1157	21	centers	center	NOUN
taxlaw-2813	1157	22	and	and	CCONJ
taxlaw-2813	1157	23	regulatory	regulatory	ADJ
taxlaw-2813	1157	24	competition	competition	NOUN
taxlaw-2813	1157	25	(	(	PUNCT
taxlaw-2813	1157	26	andrew	andrew	PROPN
taxlaw-2813	1157	27	p.	p.	PROPN
taxlaw-2813	1157	28	morriss	morriss	PROPN
taxlaw-2813	1158	1	ed	ed	PROPN
taxlaw-2813	1158	2	.	.	PROPN
taxlaw-2813	1158	3	,	,	PUNCT
taxlaw-2813	1158	4	2010	2010	NUM
taxlaw-2813	1158	5	)	)	PUNCT
taxlaw-2813	1158	6	.	.	PUNCT
taxlaw-2813	1159	1	260	260	NUM
taxlaw-2813	1159	2	see	see	VERB
taxlaw-2813	1159	3	fatf	fatf	NOUN
taxlaw-2813	1159	4	,	,	PUNCT
taxlaw-2813	1159	5	review	review	VERB
taxlaw-2813	1159	6	to	to	PART
taxlaw-2813	1159	7	identify	identify	VERB
taxlaw-2813	1159	8	non	non	ADJ
taxlaw-2813	1159	9	-	-	ADJ
taxlaw-2813	1159	10	cooperative	cooperative	ADJ
taxlaw-2813	1159	11	countries	country	NOUN
taxlaw-2813	1159	12	or	or	CCONJ
taxlaw-2813	1159	13	territories	territory	NOUN
taxlaw-2813	1159	14	:	:	PUNCT
taxlaw-2813	1159	15	increasing	increase	VERB
taxlaw-2813	1159	16	the	the	DET
taxlaw-2813	1159	17	worldwide	worldwide	ADJ
taxlaw-2813	1159	18	anti	anti	ADJ
taxlaw-2813	1159	19	-	-	ADJ
taxlaw-2813	1159	20	money	money	ADJ
taxlaw-2813	1159	21	laundering	laundering	NOUN
taxlaw-2813	1159	22	measures	measure	NOUN
taxlaw-2813	1159	23	(	(	PUNCT
taxlaw-2813	1159	24	2000	2000	NUM
taxlaw-2813	1159	25	)	)	PUNCT
taxlaw-2813	1159	26	,	,	PUNCT
taxlaw-2813	1159	27	available	available	ADJ
taxlaw-2813	1159	28	at	at	ADP
taxlaw-2813	1159	29	http://www.fatfgafi.org/media/fatf/documents/reports/2000%202001%20ncct%20eng.pdf	http://www.fatfgafi.org/media/fatf/documents/reports/2000%202001%20ncct%20eng.pdf	NOUN
taxlaw-2813	1159	30	(	(	PUNCT
taxlaw-2813	1159	31	last	last	ADJ
taxlaw-2813	1159	32	visited	visit	VERB
taxlaw-2813	1159	33	sept	sept	PROPN
taxlaw-2813	1159	34	.	.	PROPN
taxlaw-2813	1159	35	18	18	NUM
taxlaw-2813	1159	36	,	,	PUNCT
taxlaw-2813	1159	37	2012	2012	NUM
taxlaw-2813	1159	38	)	)	PUNCT
taxlaw-2813	1159	39	.	.	PUNCT
taxlaw-2813	1160	1	261	261	NUM
taxlaw-2813	1160	2	see	see	VERB
taxlaw-2813	1160	3	financial	financial	ADJ
taxlaw-2813	1160	4	stability	stability	PROPN
taxlaw-2813	1160	5	board	board	NOUN
taxlaw-2813	1160	6	,	,	PUNCT
taxlaw-2813	1160	7	history	history	NOUN
taxlaw-2813	1160	8	,	,	PUNCT
taxlaw-2813	1160	9	http://www.financialstabilityboard.org/	http://www.financialstabilityboard.org/	NOUN
taxlaw-2813	1160	10	about	about	ADP
taxlaw-2813	1160	11	/	/	SYM
taxlaw-2813	1160	12	history.htm	history.htm	X
taxlaw-2813	1160	13	(	(	PUNCT
taxlaw-2813	1160	14	last	last	ADJ
taxlaw-2813	1160	15	visited	visit	VERB
taxlaw-2813	1160	16	oct	oct	PROPN
taxlaw-2813	1160	17	.	.	PROPN
taxlaw-2813	1160	18	3	3	NUM
taxlaw-2813	1160	19	,	,	PUNCT
taxlaw-2813	1160	20	2011	2011	NUM
taxlaw-2813	1160	21	)	)	PUNCT
taxlaw-2813	1160	22	.	.	PUNCT
taxlaw-2813	1161	1	262	262	NUM
taxlaw-2813	1161	2	see	see	VERB
taxlaw-2813	1161	3	press	press	NOUN
taxlaw-2813	1161	4	release	release	NOUN
taxlaw-2813	1161	5	,	,	PUNCT
taxlaw-2813	1161	6	financial	financial	ADJ
taxlaw-2813	1161	7	stability	stability	NOUN
taxlaw-2813	1161	8	forum	forum	PROPN
taxlaw-2813	1161	9	,	,	PUNCT
taxlaw-2813	1161	10	financial	financial	ADJ
taxlaw-2813	1161	11	stability	stability	NOUN
taxlaw-2813	1161	12	forum	forum	NOUN
taxlaw-2813	1161	13	releases	release	VERB
taxlaw-2813	1161	14	grouping	group	VERB
taxlaw-2813	1161	15	of	of	ADP
taxlaw-2813	1161	16	offshore	offshore	ADJ
taxlaw-2813	1161	17	financial	financial	ADJ
taxlaw-2813	1161	18	centres	centre	NOUN
taxlaw-2813	1161	19	(	(	PUNCT
taxlaw-2813	1161	20	ofcs	ofcs	PROPN
taxlaw-2813	1161	21	)	)	PUNCT
taxlaw-2813	1161	22	to	to	PART
taxlaw-2813	1161	23	assist	assist	VERB
taxlaw-2813	1161	24	in	in	ADP
taxlaw-2813	1161	25	setting	set	VERB
taxlaw-2813	1161	26	priorities	priority	NOUN
taxlaw-2813	1161	27	for	for	ADP
taxlaw-2813	1161	28	assessment	assessment	NOUN
taxlaw-2813	1161	29	(	(	PUNCT
taxlaw-2813	1161	30	may	may	PROPN
taxlaw-2813	1161	31	25	25	NUM
taxlaw-2813	1161	32	,	,	PUNCT
taxlaw-2813	1161	33	2000	2000	NUM
taxlaw-2813	1161	34	)	)	PUNCT
taxlaw-2813	1161	35	.	.	PUNCT
taxlaw-2813	1162	1	they	they	PRON
taxlaw-2813	1162	2	divided	divide	VERB
taxlaw-2813	1162	3	them	they	PRON
taxlaw-2813	1162	4	into	into	ADP
taxlaw-2813	1162	5	three	three	NUM
taxlaw-2813	1162	6	groups	group	NOUN
taxlaw-2813	1162	7	according	accord	VERB
taxlaw-2813	1162	8	to	to	ADP
taxlaw-2813	1162	9	their	their	PRON
taxlaw-2813	1162	10	“	"	PUNCT
taxlaw-2813	1162	11	perceived	perceive	VERB
taxlaw-2813	1162	12	quality	quality	NOUN
taxlaw-2813	1162	13	of	of	ADP
taxlaw-2813	1162	14	supervision	supervision	NOUN
taxlaw-2813	1162	15	and	and	CCONJ
taxlaw-2813	1162	16	perceived	perceive	VERB
taxlaw-2813	1162	17	degree	degree	NOUN
taxlaw-2813	1162	18	of	of	ADP
taxlaw-2813	1162	19	co	co	NOUN
taxlaw-2813	1162	20	-	-	NOUN
taxlaw-2813	1162	21	operation	operation	NOUN
taxlaw-2813	1162	22	.	.	PUNCT
taxlaw-2813	1162	23	”	"	PUNCT
taxlaw-2813	1163	1	in	in	ADP
taxlaw-2813	1163	2	the	the	DET
taxlaw-2813	1163	3	least	least	ADJ
taxlaw-2813	1163	4	cooperative	cooperative	ADJ
taxlaw-2813	1163	5	group	group	NOUN
taxlaw-2813	1163	6	were	be	AUX
taxlaw-2813	1163	7	the	the	DET
taxlaw-2813	1163	8	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1163	9	of	of	ADP
taxlaw-2813	1163	10	anguilla	anguilla	NOUN
taxlaw-2813	1163	11	,	,	PUNCT
taxlaw-2813	1163	12	antigua	antigua	PROPN
taxlaw-2813	1163	13	and	and	CCONJ
taxlaw-2813	1163	14	barbuda	barbuda	NOUN
taxlaw-2813	1163	15	,	,	PUNCT
taxlaw-2813	1163	16	aruba	aruba	PROPN
taxlaw-2813	1163	17	,	,	PUNCT
taxlaw-2813	1163	18	belize	belize	PROPN
taxlaw-2813	1163	19	,	,	PUNCT
taxlaw-2813	1163	20	british	british	PROPN
taxlaw-2813	1163	21	virgin	virgin	PROPN
taxlaw-2813	1163	22	islands	islands	PROPN
taxlaw-2813	1163	23	,	,	PUNCT
taxlaw-2813	1163	24	cayman	cayman	NOUN
taxlaw-2813	1163	25	islands	island	NOUN
taxlaw-2813	1163	26	,	,	PUNCT
taxlaw-2813	1163	27	cook	cook	NOUN
taxlaw-2813	1163	28	islands	island	NOUN
taxlaw-2813	1163	29	,	,	PUNCT
taxlaw-2813	1163	30	costa	costa	PROPN
taxlaw-2813	1163	31	rica	rica	PROPN
taxlaw-2813	1163	32	,	,	PUNCT
taxlaw-2813	1163	33	cyprus	cyprus	PROPN
taxlaw-2813	1163	34	,	,	PUNCT
taxlaw-2813	1163	35	lebanon	lebanon	PROPN
taxlaw-2813	1163	36	,	,	PUNCT
taxlaw-2813	1163	37	liechtenstein	liechtenstein	PROPN
taxlaw-2813	1163	38	,	,	PUNCT
taxlaw-2813	1163	39	marshall	marshall	PROPN
taxlaw-2813	1163	40	islands	islands	PROPN
taxlaw-2813	1163	41	,	,	PUNCT
taxlaw-2813	1163	42	mauritius	mauritius	PROPN
taxlaw-2813	1163	43	,	,	PUNCT
taxlaw-2813	1163	44	nauru	nauru	PROPN
taxlaw-2813	1163	45	,	,	PUNCT
taxlaw-2813	1163	46	netherlands	netherlands	PROPN
taxlaw-2813	1163	47	antilles	antilles	PROPN
taxlaw-2813	1163	48	,	,	PUNCT
taxlaw-2813	1163	49	niue	niue	PROPN
taxlaw-2813	1163	50	,	,	PUNCT
taxlaw-2813	1163	51	panama	panama	PROPN
taxlaw-2813	1163	52	,	,	PUNCT
taxlaw-2813	1163	53	st	st	PROPN
taxlaw-2813	1163	54	.	.	PROPN
taxlaw-2813	1163	55	kitts	kitts	PROPN
taxlaw-2813	1163	56	and	and	CCONJ
taxlaw-2813	1163	57	nevis	nevis	PROPN
taxlaw-2813	1163	58	,	,	PUNCT
taxlaw-2813	1163	59	st	st	PROPN
taxlaw-2813	1163	60	.	.	PROPN
taxlaw-2813	1163	61	lucia	lucia	PROPN
taxlaw-2813	1163	62	,	,	PUNCT
taxlaw-2813	1163	63	st	st	PROPN
taxlaw-2813	1163	64	.	.	PROPN
taxlaw-2813	1163	65	vincent	vincent	PROPN
taxlaw-2813	1163	66	and	and	CCONJ
taxlaw-2813	1163	67	the	the	DET
taxlaw-2813	1163	68	grenadines	grenadines	PROPN
taxlaw-2813	1163	69	,	,	PUNCT
taxlaw-2813	1163	70	samoa	samoa	PROPN
taxlaw-2813	1163	71	,	,	PUNCT
taxlaw-2813	1163	72	seychelles	seychelle	NOUN
taxlaw-2813	1163	73	,	,	PUNCT
taxlaw-2813	1163	74	the	the	DET
taxlaw-2813	1163	75	bahamas	bahamas	PROPN
taxlaw-2813	1163	76	,	,	PUNCT
taxlaw-2813	1163	77	turks	turk	NOUN
taxlaw-2813	1163	78	and	and	CCONJ
taxlaw-2813	1163	79	caicos	caicos	PROPN
taxlaw-2813	1163	80	,	,	PUNCT
taxlaw-2813	1163	81	and	and	CCONJ
taxlaw-2813	1163	82	vanuatu	vanuatu	NOUN
taxlaw-2813	1163	83	.	.	PUNCT
taxlaw-2813	1164	1	263	263	NUM
taxlaw-2813	1164	2	press	press	NOUN
taxlaw-2813	1164	3	release	release	NOUN
taxlaw-2813	1164	4	,	,	PUNCT
taxlaw-2813	1164	5	primarolo	primarolo	ADJ
taxlaw-2813	1164	6	group	group	NOUN
taxlaw-2813	1164	7	,	,	PUNCT
taxlaw-2813	1164	8	code	code	NOUN
taxlaw-2813	1164	9	of	of	ADP
taxlaw-2813	1164	10	conduct	conduct	NOUN
taxlaw-2813	1164	11	(	(	PUNCT
taxlaw-2813	1164	12	business	business	NOUN
taxlaw-2813	1164	13	taxation	taxation	NOUN
taxlaw-2813	1164	14	)	)	PUNCT
taxlaw-2813	1164	15	(	(	PUNCT
taxlaw-2813	1164	16	feb	feb	PROPN
taxlaw-2813	1164	17	.	.	PROPN
taxlaw-2813	1164	18	29	29	NUM
taxlaw-2813	1164	19	,	,	PUNCT
taxlaw-2813	1164	20	2000	2000	NUM
taxlaw-2813	1164	21	)	)	PUNCT
taxlaw-2813	1164	22	.	.	PUNCT
taxlaw-2813	1165	1	264	264	NUM
taxlaw-2813	1165	2	radaelli	radaelli	PROPN
taxlaw-2813	1165	3	&	&	CCONJ
taxlaw-2813	1165	4	kraemer	kraemer	PROPN
taxlaw-2813	1165	5	,	,	PUNCT
taxlaw-2813	1165	6	supra	supra	PROPN
taxlaw-2813	1165	7	note	note	PROPN
taxlaw-2813	1165	8	67	67	NUM
taxlaw-2813	1165	9	,	,	PUNCT
taxlaw-2813	1165	10	at	at	ADP
taxlaw-2813	1165	11	16	16	NUM
taxlaw-2813	1165	12	.	.	PUNCT
taxlaw-2813	1166	1	265	265	NUM
taxlaw-2813	1166	2	oecd	oecd	NOUN
taxlaw-2813	1166	3	,	,	PUNCT
taxlaw-2813	1166	4	towards	towards	ADP
taxlaw-2813	1166	5	global	global	ADJ
taxlaw-2813	1166	6	tax	tax	NOUN
taxlaw-2813	1166	7	co	co	NOUN
taxlaw-2813	1166	8	-	-	NOUN
taxlaw-2813	1166	9	operation	operation	NOUN
taxlaw-2813	1166	10	.	.	PUNCT
taxlaw-2813	1167	1	progress	progress	NOUN
taxlaw-2813	1167	2	in	in	ADP
taxlaw-2813	1167	3	identifying	identify	VERB
taxlaw-2813	1167	4	and	and	CCONJ
taxlaw-2813	1167	5	eliminating	eliminate	VERB
taxlaw-2813	1167	6	harmful	harmful	ADJ
taxlaw-2813	1167	7	tax	tax	NOUN
taxlaw-2813	1167	8	practices	practice	NOUN
taxlaw-2813	1167	9	(	(	PUNCT
taxlaw-2813	1167	10	2000	2000	NUM
taxlaw-2813	1167	11	)	)	PUNCT
taxlaw-2813	1167	12	,	,	PUNCT
taxlaw-2813	1167	13	available	available	ADJ
taxlaw-2813	1167	14	at	at	ADP
taxlaw-2813	1167	15	http://www.oecd.org/dataoecd/9/61/2090192.pdf	http://www.oecd.org/dataoecd/9/61/2090192.pdf	PROPN
taxlaw-2813	1167	16	(	(	PUNCT
taxlaw-2813	1167	17	last	last	ADV
taxlaw-2813	1167	18	visited	visit	VERB
taxlaw-2813	1167	19	sept	sept	PROPN
taxlaw-2813	1167	20	.	.	PROPN
taxlaw-2813	1167	21	18	18	NUM
taxlaw-2813	1167	22	,	,	PUNCT
taxlaw-2813	1167	23	2012	2012	NUM
taxlaw-2813	1167	24	)	)	PUNCT
taxlaw-2813	1167	25	.	.	PUNCT
taxlaw-2813	1168	1	266	266	NUM
taxlaw-2813	1168	2	i	i	PRON
taxlaw-2813	1168	3	d.	d.	PROPN
taxlaw-2813	1168	4	at	at	ADP
taxlaw-2813	1168	5	10	10	NUM
taxlaw-2813	1168	6	;	;	PUNCT
taxlaw-2813	1168	7	interview	interview	NOUN
taxlaw-2813	1168	8	5	5	NUM
taxlaw-2813	1168	9	with	with	ADP
taxlaw-2813	1168	10	oecd	oecd	PROPN
taxlaw-2813	1168	11	personnel	personnel	NOUN
taxlaw-2813	1168	12	,	,	PUNCT
taxlaw-2813	1168	13	supra	supra	PROPN
taxlaw-2813	1168	14	note	note	NOUN
taxlaw-2813	1168	15	100	100	NUM
taxlaw-2813	1168	16	.	.	PUNCT
taxlaw-2813	1169	1	267	267	NUM
taxlaw-2813	1169	2	interview	interview	NOUN
taxlaw-2813	1169	3	5	5	NUM
taxlaw-2813	1169	4	with	with	ADP
taxlaw-2813	1169	5	oecd	oecd	PROPN
taxlaw-2813	1169	6	personnel	personnel	NOUN
taxlaw-2813	1169	7	,	,	PUNCT
taxlaw-2813	1169	8	supra	supra	PROPN
taxlaw-2813	1169	9	note	note	NOUN
taxlaw-2813	1169	10	100	100	NUM
taxlaw-2813	1169	11	.	.	PUNCT
taxlaw-2813	1169	12	2012	2012	NUM
taxlaw-2813	1169	13	]	]	PUNCT
taxlaw-2813	1169	14	cartelizing	cartelize	VERB
taxlaw-2813	1169	15	taxes	taxis	NOUN
taxlaw-2813	1169	16	47	47	NUM
taxlaw-2813	1169	17	final	final	ADJ
taxlaw-2813	1169	18	report	report	NOUN
taxlaw-2813	1169	19	came	come	VERB
taxlaw-2813	1169	20	out	out	ADP
taxlaw-2813	1169	21	in	in	ADP
taxlaw-2813	1169	22	june	june	PROPN
taxlaw-2813	1169	23	2000	2000	NUM
taxlaw-2813	1169	24	,	,	PUNCT
taxlaw-2813	1169	25	six	six	NUM
taxlaw-2813	1169	26	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1169	27	(	(	PUNCT
taxlaw-2813	1169	28	bermuda	bermuda	PROPN
taxlaw-2813	1169	29	,	,	PUNCT
taxlaw-2813	1169	30	the	the	DET
taxlaw-2813	1169	31	cayman	cayman	PROPN
taxlaw-2813	1169	32	islands	islands	PROPN
taxlaw-2813	1169	33	,	,	PUNCT
taxlaw-2813	1169	34	cyprus	cyprus	PROPN
taxlaw-2813	1169	35	,	,	PUNCT
taxlaw-2813	1169	36	malta	malta	PROPN
taxlaw-2813	1169	37	,	,	PUNCT
taxlaw-2813	1169	38	mauritius	mauritius	PROPN
taxlaw-2813	1169	39	and	and	CCONJ
taxlaw-2813	1169	40	san	san	PROPN
taxlaw-2813	1169	41	marino	marino	PROPN
taxlaw-2813	1169	42	)	)	PUNCT
taxlaw-2813	1169	43	made	make	VERB
taxlaw-2813	1169	44	commitments	commitment	NOUN
taxlaw-2813	1169	45	that	that	PRON
taxlaw-2813	1169	46	saved	save	VERB
taxlaw-2813	1169	47	them	they	PRON
taxlaw-2813	1169	48	from	from	ADP
taxlaw-2813	1169	49	being	be	AUX
taxlaw-2813	1169	50	blacklisted,268	blacklisted,268	PROPN
taxlaw-2813	1169	51	pledging	pledge	VERB
taxlaw-2813	1169	52	to	to	PART
taxlaw-2813	1169	53	eliminate	eliminate	VERB
taxlaw-2813	1169	54	the	the	DET
taxlaw-2813	1169	55	tax	tax	NOUN
taxlaw-2813	1169	56	practices	practice	NOUN
taxlaw-2813	1169	57	that	that	PRON
taxlaw-2813	1169	58	were	be	AUX
taxlaw-2813	1169	59	deemed	deem	VERB
taxlaw-2813	1169	60	harmful	harmful	ADJ
taxlaw-2813	1169	61	in	in	ADP
taxlaw-2813	1169	62	the	the	DET
taxlaw-2813	1169	63	harmful	harmful	ADJ
taxlaw-2813	1169	64	tax	tax	NOUN
taxlaw-2813	1169	65	competition	competition	NOUN
taxlaw-2813	1169	66	report.269	report.269	ADV
taxlaw-2813	1169	67	in	in	ADP
taxlaw-2813	1169	68	the	the	DET
taxlaw-2813	1169	69	list	list	NOUN
taxlaw-2813	1169	70	released	release	VERB
taxlaw-2813	1169	71	in	in	ADP
taxlaw-2813	1169	72	june	june	PROPN
taxlaw-2813	1169	73	2000	2000	NUM
taxlaw-2813	1169	74	,	,	PUNCT
taxlaw-2813	1169	75	35	35	NUM
taxlaw-2813	1169	76	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1169	77	were	be	AUX
taxlaw-2813	1169	78	labeled	label	VERB
taxlaw-2813	1169	79	as	as	ADP
taxlaw-2813	1169	80	tax	tax	NOUN
taxlaw-2813	1169	81	havens	haven	NOUN
taxlaw-2813	1169	82	,	,	PUNCT
taxlaw-2813	1169	83	and	and	CCONJ
taxlaw-2813	1170	1	47	47	NUM
taxlaw-2813	1170	2	as	as	ADP
taxlaw-2813	1170	3	“	"	PUNCT
taxlaw-2813	1170	4	potentially	potentially	ADV
taxlaw-2813	1170	5	harmful	harmful	ADJ
taxlaw-2813	1170	6	tax	tax	NOUN
taxlaw-2813	1170	7	regimes	regime	NOUN
taxlaw-2813	1170	8	.	.	PUNCT
taxlaw-2813	1170	9	”270	”270	PROPN
taxlaw-2813	1170	10	in	in	ADP
taxlaw-2813	1170	11	addition	addition	NOUN
taxlaw-2813	1170	12	,	,	PUNCT
taxlaw-2813	1170	13	agreements	agreement	NOUN
taxlaw-2813	1170	14	progressed	progress	VERB
taxlaw-2813	1170	15	with	with	ADP
taxlaw-2813	1170	16	the	the	DET
taxlaw-2813	1170	17	seychelles	seychelle	NOUN
taxlaw-2813	1170	18	and	and	CCONJ
taxlaw-2813	1170	19	the	the	DET
taxlaw-2813	1170	20	netherlands	netherlands	PROPN
taxlaw-2813	1170	21	antilles	antille	NOUN
taxlaw-2813	1170	22	in	in	ADP
taxlaw-2813	1170	23	the	the	DET
taxlaw-2813	1170	24	spring	spring	NOUN
taxlaw-2813	1170	25	of	of	ADP
taxlaw-2813	1170	26	2001.271	2001.271	NOUN
taxlaw-2813	1170	27	these	these	DET
taxlaw-2813	1170	28	agreements	agreement	NOUN
taxlaw-2813	1170	29	with	with	ADP
taxlaw-2813	1170	30	offshore	offshore	ADJ
taxlaw-2813	1170	31	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1170	32	were	be	AUX
taxlaw-2813	1170	33	a	a	DET
taxlaw-2813	1170	34	visible	visible	ADJ
taxlaw-2813	1170	35	sign	sign	NOUN
taxlaw-2813	1170	36	of	of	ADP
taxlaw-2813	1170	37	the	the	DET
taxlaw-2813	1170	38	project	project	NOUN
taxlaw-2813	1170	39	’s	’s	PART
taxlaw-2813	1170	40	success	success	NOUN
taxlaw-2813	1170	41	and	and	CCONJ
taxlaw-2813	1170	42	its	its	PRON
taxlaw-2813	1170	43	growing	grow	VERB
taxlaw-2813	1170	44	significance	significance	NOUN
taxlaw-2813	1170	45	within	within	ADP
taxlaw-2813	1170	46	the	the	DET
taxlaw-2813	1170	47	oecd	oecd	PROPN
taxlaw-2813	1170	48	.	.	PUNCT
taxlaw-2813	1171	1	this	this	PRON
taxlaw-2813	1171	2	created	create	VERB
taxlaw-2813	1171	3	the	the	DET
taxlaw-2813	1171	4	opportunity	opportunity	NOUN
taxlaw-2813	1171	5	for	for	SCONJ
taxlaw-2813	1171	6	jeffrey	jeffrey	PROPN
taxlaw-2813	1171	7	owens	owens	PROPN
taxlaw-2813	1171	8	,	,	PUNCT
taxlaw-2813	1171	9	its	its	PRON
taxlaw-2813	1171	10	director	director	NOUN
taxlaw-2813	1171	11	,	,	PUNCT
taxlaw-2813	1171	12	to	to	PART
taxlaw-2813	1171	13	upgrade	upgrade	VERB
taxlaw-2813	1171	14	the	the	DET
taxlaw-2813	1171	15	status	status	NOUN
taxlaw-2813	1171	16	of	of	ADP
taxlaw-2813	1171	17	his	his	PRON
taxlaw-2813	1171	18	office	office	NOUN
taxlaw-2813	1171	19	by	by	ADP
taxlaw-2813	1171	20	forming	form	VERB
taxlaw-2813	1171	21	the	the	DET
taxlaw-2813	1171	22	directorate	directorate	ADJ
taxlaw-2813	1171	23	ctpa	ctpa	NOUN
taxlaw-2813	1171	24	in	in	ADP
taxlaw-2813	1171	25	2001	2001	NUM
taxlaw-2813	1171	26	,	,	PUNCT
taxlaw-2813	1171	27	shifting	shift	VERB
taxlaw-2813	1171	28	the	the	DET
taxlaw-2813	1171	29	tax	tax	NOUN
taxlaw-2813	1171	30	competition	competition	NOUN
taxlaw-2813	1171	31	work	work	VERB
taxlaw-2813	1171	32	out	out	ADP
taxlaw-2813	1171	33	of	of	ADP
taxlaw-2813	1171	34	the	the	DET
taxlaw-2813	1171	35	daf.272	daf.272	NOUN
taxlaw-2813	1171	36	upgrading	upgrade	VERB
taxlaw-2813	1171	37	the	the	DET
taxlaw-2813	1171	38	division	division	NOUN
taxlaw-2813	1171	39	to	to	ADP
taxlaw-2813	1171	40	a	a	DET
taxlaw-2813	1171	41	directorate	directorate	NOUN
taxlaw-2813	1171	42	was	be	AUX
taxlaw-2813	1171	43	an	an	DET
taxlaw-2813	1171	44	important	important	ADJ
taxlaw-2813	1171	45	accomplishment	accomplishment	NOUN
taxlaw-2813	1171	46	,	,	PUNCT
taxlaw-2813	1171	47	giving	give	VERB
taxlaw-2813	1171	48	greater	great	ADJ
taxlaw-2813	1171	49	clout	clout	NOUN
taxlaw-2813	1171	50	to	to	ADP
taxlaw-2813	1171	51	the	the	DET
taxlaw-2813	1171	52	unit	unit	NOUN
taxlaw-2813	1171	53	’s	’s	PART
taxlaw-2813	1171	54	work	work	NOUN
taxlaw-2813	1171	55	,	,	PUNCT
taxlaw-2813	1171	56	enhancing	enhance	VERB
taxlaw-2813	1171	57	its	its	PRON
taxlaw-2813	1171	58	future	future	ADJ
taxlaw-2813	1171	59	importance	importance	NOUN
taxlaw-2813	1171	60	,	,	PUNCT
taxlaw-2813	1171	61	and	and	CCONJ
taxlaw-2813	1171	62	boosting	boost	VERB
taxlaw-2813	1171	63	funding	funding	NOUN
taxlaw-2813	1171	64	.	.	PUNCT
taxlaw-2813	1172	1	273	273	NUM
taxlaw-2813	1173	1	it	it	PRON
taxlaw-2813	1173	2	was	be	AUX
taxlaw-2813	1173	3	also	also	ADV
taxlaw-2813	1173	4	beneficial	beneficial	ADJ
taxlaw-2813	1173	5	for	for	ADP
taxlaw-2813	1173	6	owens	owens	PROPN
taxlaw-2813	1173	7	personally.274	personally.274	VERB
taxlaw-2813	1173	8	one	one	NUM
taxlaw-2813	1173	9	puzzle	puzzle	NOUN
taxlaw-2813	1173	10	remains	remain	VERB
taxlaw-2813	1173	11	—	—	PUNCT
taxlaw-2813	1173	12	the	the	DET
taxlaw-2813	1173	13	oecd	oecd	PROPN
taxlaw-2813	1173	14	is	be	AUX
taxlaw-2813	1173	15	built	build	VERB
taxlaw-2813	1173	16	on	on	ADP
taxlaw-2813	1173	17	decision	decision	NOUN
taxlaw-2813	1173	18	-	-	PUNCT
taxlaw-2813	1173	19	making	making	NOUN
taxlaw-2813	1173	20	by	by	ADP
taxlaw-2813	1173	21	consensus	consensus	NOUN
taxlaw-2813	1173	22	,	,	PUNCT
taxlaw-2813	1173	23	and	and	CCONJ
taxlaw-2813	1173	24	two	two	NUM
taxlaw-2813	1173	25	members	member	NOUN
taxlaw-2813	1173	26	in	in	ADP
taxlaw-2813	1173	27	particular	particular	ADJ
taxlaw-2813	1173	28	,	,	PUNCT
taxlaw-2813	1173	29	namely	namely	ADV
taxlaw-2813	1173	30	switzerland	switzerland	PROPN
taxlaw-2813	1173	31	and	and	CCONJ
taxlaw-2813	1173	32	luxembourg	luxembourg	PROPN
taxlaw-2813	1173	33	,	,	PUNCT
taxlaw-2813	1173	34	would	would	AUX
taxlaw-2813	1173	35	be	be	AUX
taxlaw-2813	1173	36	disadvantaged	disadvantage	VERB
taxlaw-2813	1173	37	by	by	ADP
taxlaw-2813	1173	38	the	the	DET
taxlaw-2813	1173	39	anti	anti	ADJ
taxlaw-2813	1173	40	-	-	ADJ
taxlaw-2813	1173	41	tax	tax	ADJ
taxlaw-2813	1173	42	competition	competition	NOUN
taxlaw-2813	1173	43	efforts	effort	NOUN
taxlaw-2813	1173	44	.	.	PUNCT
taxlaw-2813	1174	1	these	these	DET
taxlaw-2813	1174	2	two	two	NUM
taxlaw-2813	1174	3	countries	country	NOUN
taxlaw-2813	1174	4	built	build	VERB
taxlaw-2813	1174	5	their	their	PRON
taxlaw-2813	1174	6	reputations	reputation	NOUN
taxlaw-2813	1174	7	around	around	ADP
taxlaw-2813	1174	8	confidentiality	confidentiality	NOUN
taxlaw-2813	1174	9	,	,	PUNCT
taxlaw-2813	1174	10	something	something	PRON
taxlaw-2813	1174	11	that	that	PRON
taxlaw-2813	1174	12	would	would	AUX
taxlaw-2813	1174	13	be	be	AUX
taxlaw-2813	1174	14	threatened	threaten	VERB
taxlaw-2813	1174	15	if	if	SCONJ
taxlaw-2813	1174	16	they	they	PRON
taxlaw-2813	1174	17	committed	commit	VERB
taxlaw-2813	1174	18	to	to	ADP
taxlaw-2813	1174	19	the	the	DET
taxlaw-2813	1174	20	oecd	oecd	PROPN
taxlaw-2813	1174	21	project	project	NOUN
taxlaw-2813	1174	22	.	.	PUNCT
taxlaw-2813	1175	1	in	in	ADP
taxlaw-2813	1175	2	its	its	PRON
taxlaw-2813	1175	3	statement	statement	NOUN
taxlaw-2813	1175	4	on	on	ADP
taxlaw-2813	1175	5	the	the	DET
taxlaw-2813	1175	6	report	report	NOUN
taxlaw-2813	1175	7	harmful	harmful	ADJ
taxlaw-2813	1175	8	tax	tax	NOUN
taxlaw-2813	1175	9	competition	competition	NOUN
taxlaw-2813	1175	10	,	,	PUNCT
taxlaw-2813	1175	11	the	the	DET
taxlaw-2813	1175	12	swiss	swiss	ADJ
taxlaw-2813	1175	13	delegates	delegate	NOUN
taxlaw-2813	1175	14	stressed	stress	VERB
taxlaw-2813	1175	15	that	that	SCONJ
taxlaw-2813	1175	16	they	they	PRON
taxlaw-2813	1175	17	objected	object	VERB
taxlaw-2813	1175	18	to	to	ADP
taxlaw-2813	1175	19	the	the	DET
taxlaw-2813	1175	20	oecd	oecd	PROPN
taxlaw-2813	1175	21	’s	’s	PART
taxlaw-2813	1175	22	view	view	NOUN
taxlaw-2813	1175	23	that	that	SCONJ
taxlaw-2813	1175	24	information	information	NOUN
taxlaw-2813	1175	25	exchange	exchange	NOUN
taxlaw-2813	1175	26	was	be	AUX
taxlaw-2813	1175	27	the	the	DET
taxlaw-2813	1175	28	only	only	ADJ
taxlaw-2813	1175	29	remedy	remedy	NOUN
taxlaw-2813	1175	30	to	to	ADP
taxlaw-2813	1175	31	the	the	DET
taxlaw-2813	1175	32	tax	tax	NOUN
taxlaw-2813	1175	33	competition	competition	NOUN
taxlaw-2813	1175	34	problem,275	problem,275	NOUN
taxlaw-2813	1175	35	pointing	point	VERB
taxlaw-2813	1175	36	out	out	ADP
taxlaw-2813	1175	37	that	that	SCONJ
taxlaw-2813	1175	38	switzerland	switzerland	PROPN
taxlaw-2813	1175	39	was	be	AUX
taxlaw-2813	1175	40	currently	currently	ADV
taxlaw-2813	1175	41	pursuing	pursue	VERB
taxlaw-2813	1175	42	a	a	DET
taxlaw-2813	1175	43	withholding	withholding	NOUN
taxlaw-2813	1175	44	system	system	NOUN
taxlaw-2813	1175	45	,	,	PUNCT
taxlaw-2813	1175	46	which	which	PRON
taxlaw-2813	1175	47	they	they	PRON
taxlaw-2813	1175	48	asserted	assert	VERB
taxlaw-2813	1175	49	was	be	AUX
taxlaw-2813	1175	50	a	a	DET
taxlaw-2813	1175	51	less	less	ADV
taxlaw-2813	1175	52	costly	costly	ADJ
taxlaw-2813	1175	53	and	and	CCONJ
taxlaw-2813	1175	54	fully	fully	ADV
taxlaw-2813	1175	55	viable	viable	ADJ
taxlaw-2813	1175	56	alternative	alternative	NOUN
taxlaw-2813	1175	57	.	.	PUNCT
taxlaw-2813	1176	1	the	the	DET
taxlaw-2813	1176	2	swiss	swiss	PROPN
taxlaw-2813	1176	3	stressed	stress	VERB
taxlaw-2813	1176	4	that	that	SCONJ
taxlaw-2813	1176	5	they	they	PRON
taxlaw-2813	1176	6	found	find	VERB
taxlaw-2813	1176	7	it	it	PRON
taxlaw-2813	1176	8	necessary	necessary	ADJ
taxlaw-2813	1176	9	to	to	PART
taxlaw-2813	1176	10	protect	protect	VERB
taxlaw-2813	1176	11	personal	personal	ADJ
taxlaw-2813	1176	12	data	datum	NOUN
taxlaw-2813	1176	13	and	and	CCONJ
taxlaw-2813	1176	14	so	so	ADV
taxlaw-2813	1176	15	could	could	AUX
taxlaw-2813	1176	16	not	not	PART
taxlaw-2813	1176	17	support	support	VERB
taxlaw-2813	1176	18	the	the	DET
taxlaw-2813	1176	19	oecd	oecd	PROPN
taxlaw-2813	1176	20	approach	approach	NOUN
taxlaw-2813	1176	21	.	.	PUNCT
taxlaw-2813	1177	1	luxembourg	luxembourg	PROPN
taxlaw-2813	1177	2	expressed	express	VERB
taxlaw-2813	1177	3	similar	similar	ADJ
taxlaw-2813	1177	4	views	view	NOUN
taxlaw-2813	1177	5	as	as	ADP
taxlaw-2813	1177	6	a	a	DET
taxlaw-2813	1177	7	basis	basis	NOUN
taxlaw-2813	1177	8	for	for	ADP
taxlaw-2813	1177	9	not	not	PART
taxlaw-2813	1177	10	supporting	support	VERB
taxlaw-2813	1177	11	the	the	DET
taxlaw-2813	1177	12	report.276	report.276	NOUN
taxlaw-2813	1177	13	the	the	DET
taxlaw-2813	1177	14	new	new	ADJ
taxlaw-2813	1177	15	efforts	effort	NOUN
taxlaw-2813	1177	16	had	have	VERB
taxlaw-2813	1177	17	real	real	ADJ
taxlaw-2813	1177	18	costs	cost	NOUN
taxlaw-2813	1177	19	for	for	ADP
taxlaw-2813	1177	20	both	both	DET
taxlaw-2813	1177	21	countries	country	NOUN
taxlaw-2813	1177	22	,	,	PUNCT
taxlaw-2813	1177	23	since	since	ADV
taxlaw-2813	1177	24	,	,	PUNCT
taxlaw-2813	1177	25	under	under	ADP
taxlaw-2813	1177	26	the	the	DET
taxlaw-2813	1177	27	oecd	oecd	PROPN
taxlaw-2813	1177	28	convention	convention	PROPN
taxlaw-2813	1177	29	,	,	PUNCT
taxlaw-2813	1177	30	mutual	mutual	ADJ
taxlaw-2813	1177	31	agreements	agreement	NOUN
taxlaw-2813	1177	32	can	can	AUX
taxlaw-2813	1177	33	lead	lead	VERB
taxlaw-2813	1177	34	to	to	ADP
taxlaw-2813	1177	35	binding	binding	ADJ
taxlaw-2813	1177	36	requirements	requirement	NOUN
taxlaw-2813	1177	37	for	for	ADP
taxlaw-2813	1177	38	the	the	DET
taxlaw-2813	1177	39	members.277	members.277	NOUN
taxlaw-2813	1177	40	268	268	NUM
taxlaw-2813	1177	41	oecd	oecd	PROPN
taxlaw-2813	1177	42	,	,	PUNCT
taxlaw-2813	1177	43	supra	supra	PROPN
taxlaw-2813	1177	44	note	note	NOUN
taxlaw-2813	1177	45	265	265	NUM
taxlaw-2813	1177	46	,	,	PUNCT
taxlaw-2813	1177	47	at	at	ADP
taxlaw-2813	1177	48	29	29	NUM
taxlaw-2813	1177	49	.	.	PUNCT
taxlaw-2813	1177	50	269	269	NUM
taxlaw-2813	1177	51	richard	richard	PROPN
taxlaw-2813	1177	52	m.	m.	PROPN
taxlaw-2813	1177	53	hammer	hammer	PROPN
taxlaw-2813	1177	54	&	&	CCONJ
taxlaw-2813	1177	55	jeffrey	jeffrey	PROPN
taxlaw-2813	1177	56	owens	owens	PROPN
taxlaw-2813	1177	57	,	,	PUNCT
taxlaw-2813	1177	58	promoting	promote	VERB
taxlaw-2813	1177	59	tax	tax	NOUN
taxlaw-2813	1177	60	competition	competition	NOUN
taxlaw-2813	1177	61	(	(	PUNCT
taxlaw-2813	1177	62	2001	2001	NUM
taxlaw-2813	1177	63	)	)	PUNCT
taxlaw-2813	1177	64	,	,	PUNCT
taxlaw-2813	1177	65	available	available	ADJ
taxlaw-2813	1177	66	at	at	ADP
taxlaw-2813	1177	67	http://www.oecd.org/dataoecd/63/11/1915964.pdf	http://www.oecd.org/dataoecd/63/11/1915964.pdf	PROPN
taxlaw-2813	1177	68	(	(	PUNCT
taxlaw-2813	1177	69	last	last	ADV
taxlaw-2813	1177	70	visited	visit	VERB
taxlaw-2813	1177	71	oct	oct	PROPN
taxlaw-2813	1177	72	.	.	PROPN
taxlaw-2813	1177	73	3	3	NUM
taxlaw-2813	1177	74	,	,	PUNCT
taxlaw-2813	1177	75	2011	2011	NUM
taxlaw-2813	1177	76	)	)	PUNCT
taxlaw-2813	1177	77	.	.	PUNCT
taxlaw-2813	1178	1	270	270	NUM
taxlaw-2813	1178	2	oecd	oecd	PROPN
taxlaw-2813	1178	3	,	,	PUNCT
taxlaw-2813	1178	4	supra	supra	PROPN
taxlaw-2813	1178	5	note	note	NOUN
taxlaw-2813	1178	6	265	265	NUM
taxlaw-2813	1178	7	,	,	PUNCT
taxlaw-2813	1178	8	at	at	ADP
taxlaw-2813	1178	9	12–14	12–14	NUM
taxlaw-2813	1178	10	,	,	PUNCT
taxlaw-2813	1178	11	17	17	NUM
taxlaw-2813	1178	12	.	.	PUNCT
taxlaw-2813	1178	13	271	271	NUM
taxlaw-2813	1178	14	interview	interview	NOUN
taxlaw-2813	1178	15	5	5	NUM
taxlaw-2813	1178	16	with	with	ADP
taxlaw-2813	1178	17	oecd	oecd	PROPN
taxlaw-2813	1178	18	personnel	personnel	NOUN
taxlaw-2813	1178	19	,	,	PUNCT
taxlaw-2813	1178	20	supra	supra	PROPN
taxlaw-2813	1178	21	note	note	NOUN
taxlaw-2813	1178	22	100	100	NUM
taxlaw-2813	1178	23	.	.	PUNCT
taxlaw-2813	1179	1	272	272	NUM
taxlaw-2813	1179	2	interviews	interview	NOUN
taxlaw-2813	1179	3	3	3	NUM
taxlaw-2813	1179	4	and	and	CCONJ
taxlaw-2813	1179	5	5	5	NUM
taxlaw-2813	1179	6	with	with	ADP
taxlaw-2813	1179	7	oecd	oecd	PROPN
taxlaw-2813	1179	8	personnel	personnel	NOUN
taxlaw-2813	1179	9	,	,	PUNCT
taxlaw-2813	1179	10	supra	supra	PROPN
taxlaw-2813	1179	11	note	note	NOUN
taxlaw-2813	1179	12	100	100	NUM
taxlaw-2813	1179	13	.	.	PUNCT
taxlaw-2813	1180	1	daf	daf	NOUN
taxlaw-2813	1180	2	is	be	AUX
taxlaw-2813	1180	3	now	now	ADV
taxlaw-2813	1180	4	called	call	VERB
taxlaw-2813	1180	5	the	the	DET
taxlaw-2813	1180	6	“	"	PUNCT
taxlaw-2813	1180	7	directorate	directorate	NOUN
taxlaw-2813	1180	8	for	for	ADP
taxlaw-2813	1180	9	financial	financial	ADJ
taxlaw-2813	1180	10	and	and	CCONJ
taxlaw-2813	1180	11	enterprise	enterprise	NOUN
taxlaw-2813	1180	12	affairs	affair	NOUN
taxlaw-2813	1180	13	”	"	PUNCT
taxlaw-2813	1180	14	and	and	CCONJ
taxlaw-2813	1180	15	deals	deal	NOUN
taxlaw-2813	1180	16	with	with	ADP
taxlaw-2813	1180	17	issues	issue	NOUN
taxlaw-2813	1180	18	regarding	regard	VERB
taxlaw-2813	1180	19	competition	competition	NOUN
taxlaw-2813	1180	20	,	,	PUNCT
taxlaw-2813	1180	21	corporate	corporate	ADJ
taxlaw-2813	1180	22	affairs	affair	NOUN
taxlaw-2813	1180	23	,	,	PUNCT
taxlaw-2813	1180	24	,	,	PUNCT
taxlaw-2813	1180	25	bribery	bribery	NOUN
taxlaw-2813	1180	26	in	in	ADP
taxlaw-2813	1180	27	international	international	ADJ
taxlaw-2813	1180	28	business	business	NOUN
taxlaw-2813	1180	29	,	,	PUNCT
taxlaw-2813	1180	30	financial	financial	ADJ
taxlaw-2813	1180	31	markets	market	NOUN
taxlaw-2813	1180	32	,	,	PUNCT
taxlaw-2813	1180	33	insurance	insurance	NOUN
taxlaw-2813	1180	34	,	,	PUNCT
taxlaw-2813	1180	35	pensions	pension	NOUN
taxlaw-2813	1180	36	,	,	PUNCT
taxlaw-2813	1180	37	international	international	ADJ
taxlaw-2813	1180	38	investment	investment	NOUN
taxlaw-2813	1180	39	and	and	CCONJ
taxlaw-2813	1180	40	private	private	ADJ
taxlaw-2813	1180	41	sector	sector	NOUN
taxlaw-2813	1180	42	development	development	NOUN
taxlaw-2813	1180	43	.	.	PUNCT
taxlaw-2813	1181	1	see	see	VERB
taxlaw-2813	1181	2	oecd	oecd	PROPN
taxlaw-2813	1181	3	,	,	PUNCT
taxlaw-2813	1181	4	directorate	directorate	VERB
taxlaw-2813	1181	5	for	for	ADP
taxlaw-2813	1181	6	financial	financial	ADJ
taxlaw-2813	1181	7	and	and	CCONJ
taxlaw-2813	1181	8	enterprise	enterprise	NOUN
taxlaw-2813	1181	9	affairs	affair	NOUN
taxlaw-2813	1181	10	,	,	PUNCT
taxlaw-2813	1181	11	http://www.oecd.org/daf	http://www.oecd.org/daf	PROPN
taxlaw-2813	1181	12	(	(	PUNCT
taxlaw-2813	1181	13	last	last	ADV
taxlaw-2813	1181	14	accessed	access	VERB
taxlaw-2813	1181	15	nov	nov	PROPN
taxlaw-2813	1181	16	.	.	PROPN
taxlaw-2813	1181	17	19	19	NUM
taxlaw-2813	1181	18	,	,	PUNCT
taxlaw-2813	1181	19	2012	2012	NUM
taxlaw-2813	1181	20	)	)	PUNCT
taxlaw-2813	1181	21	.	.	PUNCT
taxlaw-2813	1182	1	273	273	NUM
taxlaw-2813	1182	2	interviews	interview	NOUN
taxlaw-2813	1182	3	3	3	NUM
taxlaw-2813	1182	4	and	and	CCONJ
taxlaw-2813	1182	5	5	5	NUM
taxlaw-2813	1182	6	with	with	ADP
taxlaw-2813	1182	7	oecd	oecd	PROPN
taxlaw-2813	1182	8	personnel	personnel	NOUN
taxlaw-2813	1182	9	,	,	PUNCT
taxlaw-2813	1182	10	supra	supra	PROPN
taxlaw-2813	1182	11	note	note	NOUN
taxlaw-2813	1182	12	100	100	NUM
taxlaw-2813	1182	13	.	.	PUNCT
taxlaw-2813	1182	14	274	274	NUM
taxlaw-2813	1182	15	owens	owens	NOUN
taxlaw-2813	1182	16	benefited	benefit	VERB
taxlaw-2813	1182	17	in	in	ADP
taxlaw-2813	1182	18	terms	term	NOUN
taxlaw-2813	1182	19	of	of	ADP
taxlaw-2813	1182	20	his	his	PRON
taxlaw-2813	1182	21	influence	influence	NOUN
taxlaw-2813	1182	22	within	within	ADP
taxlaw-2813	1182	23	the	the	DET
taxlaw-2813	1182	24	organization	organization	NOUN
taxlaw-2813	1182	25	.	.	PUNCT
taxlaw-2813	1183	1	a	a	DET
taxlaw-2813	1183	2	division	division	NOUN
taxlaw-2813	1183	3	head	head	NOUN
taxlaw-2813	1183	4	reports	report	VERB
taxlaw-2813	1183	5	to	to	ADP
taxlaw-2813	1183	6	the	the	DET
taxlaw-2813	1183	7	director	director	NOUN
taxlaw-2813	1183	8	of	of	ADP
taxlaw-2813	1183	9	the	the	DET
taxlaw-2813	1183	10	directorate	directorate	NOUN
taxlaw-2813	1183	11	.	.	PUNCT
taxlaw-2813	1184	1	a	a	DET
taxlaw-2813	1184	2	director	director	NOUN
taxlaw-2813	1184	3	on	on	ADP
taxlaw-2813	1184	4	the	the	DET
taxlaw-2813	1184	5	other	other	ADJ
taxlaw-2813	1184	6	hand	hand	NOUN
taxlaw-2813	1184	7	,	,	PUNCT
taxlaw-2813	1184	8	reports	report	VERB
taxlaw-2813	1184	9	directly	directly	ADV
taxlaw-2813	1184	10	to	to	ADP
taxlaw-2813	1184	11	the	the	DET
taxlaw-2813	1184	12	deputy	deputy	NOUN
taxlaw-2813	1184	13	secretary	secretary	NOUN
taxlaw-2813	1184	14	-	-	PUNCT
taxlaw-2813	1184	15	general	general	NOUN
taxlaw-2813	1184	16	of	of	ADP
taxlaw-2813	1184	17	the	the	DET
taxlaw-2813	1184	18	oecd	oecd	PROPN
taxlaw-2813	1184	19	secretariat	secretariat	PROPN
taxlaw-2813	1184	20	.	.	PUNCT
taxlaw-2813	1185	1	the	the	DET
taxlaw-2813	1185	2	informal	informal	ADJ
taxlaw-2813	1185	3	link	link	NOUN
taxlaw-2813	1185	4	to	to	ADP
taxlaw-2813	1185	5	the	the	DET
taxlaw-2813	1185	6	secretary	secretary	NOUN
taxlaw-2813	1185	7	-	-	PUNCT
taxlaw-2813	1185	8	general	general	NOUN
taxlaw-2813	1185	9	is	be	AUX
taxlaw-2813	1185	10	potentially	potentially	ADV
taxlaw-2813	1185	11	strong	strong	ADJ
taxlaw-2813	1185	12	as	as	ADV
taxlaw-2813	1185	13	well	well	ADV
taxlaw-2813	1185	14	.	.	PUNCT
taxlaw-2813	1186	1	in	in	ADP
taxlaw-2813	1186	2	addition	addition	NOUN
taxlaw-2813	1186	3	,	,	PUNCT
taxlaw-2813	1186	4	owens	owens	PROPN
taxlaw-2813	1186	5	gained	gain	VERB
taxlaw-2813	1186	6	direct	direct	ADJ
taxlaw-2813	1186	7	access	access	NOUN
taxlaw-2813	1186	8	to	to	ADP
taxlaw-2813	1186	9	opportunities	opportunity	NOUN
taxlaw-2813	1186	10	to	to	PART
taxlaw-2813	1186	11	lobby	lobby	VERB
taxlaw-2813	1186	12	the	the	DET
taxlaw-2813	1186	13	members	member	NOUN
taxlaw-2813	1186	14	of	of	ADP
taxlaw-2813	1186	15	the	the	DET
taxlaw-2813	1186	16	g7/8	g7/8	NOUN
taxlaw-2813	1186	17	and	and	CCONJ
taxlaw-2813	1186	18	g20	g20	NOUN
taxlaw-2813	1186	19	.	.	PUNCT
taxlaw-2813	1187	1	interview	interview	NOUN
taxlaw-2813	1187	2	5	5	NUM
taxlaw-2813	1187	3	with	with	ADP
taxlaw-2813	1187	4	oecd	oecd	PROPN
taxlaw-2813	1187	5	personnel	personnel	NOUN
taxlaw-2813	1187	6	,	,	PUNCT
taxlaw-2813	1187	7	supra	supra	PROPN
taxlaw-2813	1187	8	note	note	NOUN
taxlaw-2813	1187	9	100	100	NUM
taxlaw-2813	1187	10	.	.	PUNCT
taxlaw-2813	1188	1	a	a	DET
taxlaw-2813	1188	2	division	division	NOUN
taxlaw-2813	1188	3	head	head	NOUN
taxlaw-2813	1188	4	,	,	PUNCT
taxlaw-2813	1188	5	moreover	moreover	ADV
taxlaw-2813	1188	6	,	,	PUNCT
taxlaw-2813	1188	7	currently	currently	ADV
taxlaw-2813	1188	8	has	have	VERB
taxlaw-2813	1188	9	a	a	DET
taxlaw-2813	1188	10	salary	salary	NOUN
taxlaw-2813	1188	11	of	of	ADP
taxlaw-2813	1188	12	€	€	SYM
taxlaw-2813	1188	13	8,725	8,725	NUM
taxlaw-2813	1188	14	per	per	ADP
taxlaw-2813	1188	15	month	month	NOUN
taxlaw-2813	1188	16	,	,	PUNCT
taxlaw-2813	1188	17	while	while	SCONJ
taxlaw-2813	1188	18	a	a	DET
taxlaw-2813	1188	19	director	director	NOUN
taxlaw-2813	1188	20	earns	earn	VERB
taxlaw-2813	1188	21	€	€	SYM
taxlaw-2813	1188	22	11,287	11,287	NUM
taxlaw-2813	1188	23	.	.	PUNCT
taxlaw-2813	1189	1	this	this	PRON
taxlaw-2813	1189	2	implies	imply	VERB
taxlaw-2813	1189	3	a	a	DET
taxlaw-2813	1189	4	pay	pay	NOUN
taxlaw-2813	1189	5	rise	rise	NOUN
taxlaw-2813	1189	6	of	of	ADP
taxlaw-2813	1189	7	almost	almost	ADV
taxlaw-2813	1189	8	thirty	thirty	NUM
taxlaw-2813	1189	9	percent	percent	NOUN
taxlaw-2813	1189	10	for	for	ADP
taxlaw-2813	1189	11	someone	someone	PRON
taxlaw-2813	1189	12	advancing	advance	VERB
taxlaw-2813	1189	13	from	from	ADP
taxlaw-2813	1189	14	heading	head	VERB
taxlaw-2813	1189	15	a	a	DET
taxlaw-2813	1189	16	division	division	NOUN
taxlaw-2813	1189	17	to	to	ADP
taxlaw-2813	1189	18	a	a	DET
taxlaw-2813	1189	19	directorate	directorate	NOUN
taxlaw-2813	1189	20	.	.	PUNCT
taxlaw-2813	1190	1	see	see	VERB
taxlaw-2813	1190	2	oecd	oecd	PROPN
taxlaw-2813	1190	3	,	,	PUNCT
taxlaw-2813	1190	4	salaries	salary	NOUN
taxlaw-2813	1190	5	and	and	CCONJ
taxlaw-2813	1190	6	benefits	benefit	NOUN
taxlaw-2813	1190	7	,	,	PUNCT
taxlaw-2813	1190	8	http://www.oecd.org/careers/salariesandbenefits.htm	http://www.oecd.org/careers/salariesandbenefits.htm	PROPN
taxlaw-2813	1190	9	(	(	PUNCT
taxlaw-2813	1190	10	last	last	ADJ
taxlaw-2813	1190	11	visited	visit	VERB
taxlaw-2813	1190	12	sept	sept	PROPN
taxlaw-2813	1190	13	.	.	PROPN
taxlaw-2813	1190	14	18	18	NUM
taxlaw-2813	1190	15	,	,	PUNCT
taxlaw-2813	1190	16	2012	2012	NUM
taxlaw-2813	1190	17	)	)	PUNCT
taxlaw-2813	1190	18	.	.	PUNCT
taxlaw-2813	1191	1	275	275	NUM
taxlaw-2813	1191	2	oecd	oecd	PROPN
taxlaw-2813	1191	3	,	,	PUNCT
taxlaw-2813	1191	4	supra	supra	PROPN
taxlaw-2813	1191	5	note	note	NOUN
taxlaw-2813	1191	6	228	228	NUM
taxlaw-2813	1191	7	,	,	PUNCT
taxlaw-2813	1191	8	at	at	ADP
taxlaw-2813	1191	9	77	77	NUM
taxlaw-2813	1191	10	.	.	NOUN
taxlaw-2813	1191	11	276	276	NUM
taxlaw-2813	1191	12	oecd	oecd	PROPN
taxlaw-2813	1191	13	,	,	PUNCT
taxlaw-2813	1191	14	supra	supra	PROPN
taxlaw-2813	1191	15	note	note	NOUN
taxlaw-2813	1191	16	228	228	NUM
taxlaw-2813	1191	17	,	,	PUNCT
taxlaw-2813	1191	18	at	at	ADP
taxlaw-2813	1191	19	77–78	77–78	NUM
taxlaw-2813	1191	20	.	.	PUNCT
taxlaw-2813	1192	1	277	277	NUM
taxlaw-2813	1192	2	convention	convention	NOUN
taxlaw-2813	1192	3	on	on	ADP
taxlaw-2813	1192	4	the	the	DET
taxlaw-2813	1192	5	organisation	organisation	NOUN
taxlaw-2813	1192	6	for	for	ADP
taxlaw-2813	1192	7	economic	economic	ADJ
taxlaw-2813	1192	8	co	co	NOUN
taxlaw-2813	1192	9	-	-	NOUN
taxlaw-2813	1192	10	operation	operation	NOUN
taxlaw-2813	1192	11	and	and	CCONJ
taxlaw-2813	1192	12	development	development	NOUN
taxlaw-2813	1192	13	art	art	NOUN
taxlaw-2813	1192	14	.	.	PUNCT
taxlaw-2813	1193	1	6	6	NUM
taxlaw-2813	1193	2	,	,	PUNCT
taxlaw-2813	1193	3	dec	dec	PROPN
taxlaw-2813	1193	4	.	.	PROPN
taxlaw-2813	1193	5	14	14	NUM
taxlaw-2813	1193	6	,	,	PUNCT
taxlaw-2813	1193	7	1960	1960	NUM
taxlaw-2813	1193	8	,	,	PUNCT
taxlaw-2813	1193	9	available	available	ADJ
taxlaw-2813	1193	10	at	at	ADP
taxlaw-2813	1193	11	http://www.oecd.org/general/conventionontheorganisationforeconomiccooperationanddevelopment.htm	http://www.oecd.org/general/conventionontheorganisationforeconomiccooperationanddevelopment.htm	PROPN
taxlaw-2813	1193	12	(	(	PUNCT
taxlaw-2813	1193	13	last	last	ADJ
taxlaw-2813	1193	14	visited	visit	VERB
taxlaw-2813	1193	15	oct	oct	PROPN
taxlaw-2813	1193	16	.	.	PROPN
taxlaw-2813	1193	17	3	3	NUM
taxlaw-2813	1193	18	,	,	PUNCT
taxlaw-2813	1193	19	2011	2011	NUM
taxlaw-2813	1193	20	)	)	PUNCT
taxlaw-2813	1193	21	.	.	PUNCT
taxlaw-2813	1194	1	usually	usually	ADV
taxlaw-2813	1194	2	however	however	ADV
taxlaw-2813	1194	3	,	,	PUNCT
taxlaw-2813	1194	4	the	the	DET
taxlaw-2813	1194	5	oecd	oecd	PROPN
taxlaw-2813	1194	6	council	council	PROPN
taxlaw-2813	1194	7	instead	instead	ADV
taxlaw-2813	1194	8	issues	issue	VERB
taxlaw-2813	1194	9	recommendations	recommendation	NOUN
taxlaw-2813	1194	10	,	,	PUNCT
taxlaw-2813	1194	11	which	which	PRON
taxlaw-2813	1194	12	represent	represent	VERB
taxlaw-2813	1194	13	a	a	DET
taxlaw-2813	1194	14	“	"	PUNCT
taxlaw-2813	1194	15	strong	strong	ADJ
taxlaw-2813	1194	16	political	political	ADJ
taxlaw-2813	1194	17	commitment	commitment	NOUN
taxlaw-2813	1194	18	”	"	PUNCT
taxlaw-2813	1194	19	of	of	ADP
taxlaw-2813	1194	20	a	a	DET
taxlaw-2813	1194	21	country	country	NOUN
taxlaw-2813	1194	22	.	.	PUNCT
taxlaw-2813	1195	1	these	these	PRON
taxlaw-2813	1195	2	would	would	AUX
taxlaw-2813	1195	3	still	still	ADV
taxlaw-2813	1195	4	be	be	AUX
taxlaw-2813	1195	5	costly	costly	ADJ
taxlaw-2813	1195	6	for	for	ADP
taxlaw-2813	1195	7	non	non	ADJ
taxlaw-2813	1195	8	-	-	ADJ
taxlaw-2813	1195	9	compliant	compliant	ADJ
taxlaw-2813	1195	10	members	member	NOUN
taxlaw-2813	1195	11	.	.	PUNCT
taxlaw-2813	1196	1	48	48	NUM
taxlaw-2813	1196	2	columbia	columbia	PROPN
taxlaw-2813	1196	3	journal	journal	PROPN
taxlaw-2813	1196	4	of	of	ADP
taxlaw-2813	1196	5	tax	tax	NOUN
taxlaw-2813	1196	6	law	law	NOUN
taxlaw-2813	1196	7	[	[	X
taxlaw-2813	1196	8	vol.4:1	vol.4:1	VERB
taxlaw-2813	1196	9	since	since	SCONJ
taxlaw-2813	1196	10	members	member	NOUN
taxlaw-2813	1196	11	have	have	VERB
taxlaw-2813	1196	12	the	the	DET
taxlaw-2813	1196	13	right	right	NOUN
taxlaw-2813	1196	14	to	to	PART
taxlaw-2813	1196	15	veto	veto	VERB
taxlaw-2813	1196	16	actions	action	NOUN
taxlaw-2813	1196	17	the	the	DET
taxlaw-2813	1196	18	council	council	NOUN
taxlaw-2813	1196	19	proposes	propose	VERB
taxlaw-2813	1196	20	,	,	PUNCT
taxlaw-2813	1196	21	278	278	NUM
taxlaw-2813	1196	22	why	why	SCONJ
taxlaw-2813	1196	23	did	do	AUX
taxlaw-2813	1196	24	switzerland	switzerland	PROPN
taxlaw-2813	1196	25	and	and	CCONJ
taxlaw-2813	1196	26	luxembourg	luxembourg	PROPN
taxlaw-2813	1196	27	abstain	abstain	PROPN
taxlaw-2813	1196	28	from	from	ADP
taxlaw-2813	1196	29	harmful	harmful	ADJ
taxlaw-2813	1196	30	tax	tax	NOUN
taxlaw-2813	1196	31	competition	competition	NOUN
taxlaw-2813	1196	32	rather	rather	ADV
taxlaw-2813	1196	33	than	than	ADP
taxlaw-2813	1196	34	vetoing	veto	VERB
taxlaw-2813	1196	35	it	it	PRON
taxlaw-2813	1196	36	?	?	PUNCT
taxlaw-2813	1197	1	had	have	AUX
taxlaw-2813	1197	2	either	either	CCONJ
taxlaw-2813	1197	3	done	do	VERB
taxlaw-2813	1197	4	so	so	ADV
taxlaw-2813	1197	5	,	,	PUNCT
taxlaw-2813	1197	6	the	the	DET
taxlaw-2813	1197	7	report	report	NOUN
taxlaw-2813	1197	8	would	would	AUX
taxlaw-2813	1197	9	have	have	AUX
taxlaw-2813	1197	10	been	be	AUX
taxlaw-2813	1197	11	much	much	ADV
taxlaw-2813	1197	12	less	less	ADV
taxlaw-2813	1197	13	effective	effective	ADJ
taxlaw-2813	1197	14	.	.	PUNCT
taxlaw-2813	1198	1	there	there	PRON
taxlaw-2813	1198	2	are	be	VERB
taxlaw-2813	1198	3	two	two	NUM
taxlaw-2813	1198	4	possible	possible	ADJ
taxlaw-2813	1198	5	explanations	explanation	NOUN
taxlaw-2813	1198	6	.	.	PUNCT
taxlaw-2813	1199	1	first	first	ADV
taxlaw-2813	1199	2	,	,	PUNCT
taxlaw-2813	1199	3	oecd	oecd	PROPN
taxlaw-2813	1199	4	members	member	NOUN
taxlaw-2813	1199	5	interact	interact	VERB
taxlaw-2813	1199	6	on	on	ADP
taxlaw-2813	1199	7	many	many	ADJ
taxlaw-2813	1199	8	issues	issue	NOUN
taxlaw-2813	1199	9	and	and	CCONJ
taxlaw-2813	1199	10	compromise	compromise	NOUN
taxlaw-2813	1199	11	is	be	AUX
taxlaw-2813	1199	12	often	often	ADV
taxlaw-2813	1199	13	necessary	necessary	ADJ
taxlaw-2813	1199	14	.	.	PUNCT
taxlaw-2813	1200	1	setting	set	VERB
taxlaw-2813	1200	2	oneself	oneself	PRON
taxlaw-2813	1200	3	against	against	ADP
taxlaw-2813	1200	4	other	other	ADJ
taxlaw-2813	1200	5	nations	nation	NOUN
taxlaw-2813	1200	6	’	'	PUNCT
taxlaw-2813	1200	7	projects	project	NOUN
taxlaw-2813	1200	8	may	may	AUX
taxlaw-2813	1200	9	cost	cost	VERB
taxlaw-2813	1200	10	a	a	DET
taxlaw-2813	1200	11	country	country	NOUN
taxlaw-2813	1200	12	future	future	ADJ
taxlaw-2813	1200	13	influence	influence	NOUN
taxlaw-2813	1200	14	.	.	PUNCT
taxlaw-2813	1201	1	279	279	NUM
taxlaw-2813	1201	2	since	since	SCONJ
taxlaw-2813	1201	3	both	both	DET
taxlaw-2813	1201	4	countries	country	NOUN
taxlaw-2813	1201	5	were	be	AUX
taxlaw-2813	1201	6	successful	successful	ADJ
taxlaw-2813	1201	7	in	in	ADP
taxlaw-2813	1201	8	operating	operate	VERB
taxlaw-2813	1201	9	within	within	ADP
taxlaw-2813	1201	10	the	the	DET
taxlaw-2813	1201	11	existing	exist	VERB
taxlaw-2813	1201	12	constraints	constraint	NOUN
taxlaw-2813	1201	13	,	,	PUNCT
taxlaw-2813	1201	14	they	they	PRON
taxlaw-2813	1201	15	may	may	AUX
taxlaw-2813	1201	16	have	have	AUX
taxlaw-2813	1201	17	believed	believe	VERB
taxlaw-2813	1201	18	that	that	SCONJ
taxlaw-2813	1201	19	the	the	DET
taxlaw-2813	1201	20	report	report	NOUN
taxlaw-2813	1201	21	would	would	AUX
taxlaw-2813	1201	22	ultimately	ultimately	ADV
taxlaw-2813	1201	23	do	do	VERB
taxlaw-2813	1201	24	them	they	PRON
taxlaw-2813	1201	25	little	little	ADJ
taxlaw-2813	1201	26	harm	harm	NOUN
taxlaw-2813	1201	27	while	while	SCONJ
taxlaw-2813	1201	28	impeding	impede	VERB
taxlaw-2813	1201	29	their	their	PRON
taxlaw-2813	1201	30	competition	competition	NOUN
taxlaw-2813	1201	31	outside	outside	ADP
taxlaw-2813	1201	32	the	the	DET
taxlaw-2813	1201	33	oecd	oecd	PROPN
taxlaw-2813	1201	34	.	.	PUNCT
taxlaw-2813	1202	1	second	second	ADJ
taxlaw-2813	1202	2	,	,	PUNCT
taxlaw-2813	1202	3	they	they	PRON
taxlaw-2813	1202	4	may	may	AUX
taxlaw-2813	1202	5	have	have	AUX
taxlaw-2813	1202	6	made	make	VERB
taxlaw-2813	1202	7	a	a	DET
taxlaw-2813	1202	8	mistake	mistake	NOUN
taxlaw-2813	1202	9	and	and	CCONJ
taxlaw-2813	1202	10	not	not	PART
taxlaw-2813	1202	11	appreciated	appreciate	VERB
taxlaw-2813	1202	12	the	the	DET
taxlaw-2813	1202	13	full	full	ADJ
taxlaw-2813	1202	14	extent	extent	NOUN
taxlaw-2813	1202	15	to	to	PART
taxlaw-2813	1202	16	which	which	PRON
taxlaw-2813	1202	17	harmful	harmful	ADJ
taxlaw-2813	1202	18	tax	tax	NOUN
taxlaw-2813	1202	19	competition	competition	NOUN
taxlaw-2813	1202	20	would	would	AUX
taxlaw-2813	1202	21	succeed	succeed	VERB
taxlaw-2813	1202	22	in	in	ADP
taxlaw-2813	1202	23	changing	change	VERB
taxlaw-2813	1202	24	the	the	DET
taxlaw-2813	1202	25	terms	term	NOUN
taxlaw-2813	1202	26	of	of	ADP
taxlaw-2813	1202	27	debate	debate	NOUN
taxlaw-2813	1202	28	over	over	ADP
taxlaw-2813	1202	29	tax	tax	NOUN
taxlaw-2813	1202	30	competition	competition	NOUN
taxlaw-2813	1202	31	.	.	PUNCT
taxlaw-2813	1203	1	c.	c.	NOUN
taxlaw-2813	1204	1	the	the	DET
taxlaw-2813	1204	2	impact	impact	NOUN
taxlaw-2813	1204	3	of	of	ADP
taxlaw-2813	1204	4	cartelization	cartelization	NOUN
taxlaw-2813	1204	5	soon	soon	ADV
taxlaw-2813	1204	6	after	after	ADP
taxlaw-2813	1204	7	the	the	DET
taxlaw-2813	1204	8	success	success	NOUN
taxlaw-2813	1204	9	of	of	ADP
taxlaw-2813	1204	10	harmful	harmful	ADJ
taxlaw-2813	1204	11	tax	tax	NOUN
taxlaw-2813	1204	12	competition	competition	NOUN
taxlaw-2813	1204	13	,	,	PUNCT
taxlaw-2813	1204	14	the	the	DET
taxlaw-2813	1204	15	effort	effort	NOUN
taxlaw-2813	1204	16	to	to	PART
taxlaw-2813	1204	17	restrict	restrict	VERB
taxlaw-2813	1204	18	tax	tax	NOUN
taxlaw-2813	1204	19	competition	competition	NOUN
taxlaw-2813	1204	20	suffered	suffer	VERB
taxlaw-2813	1204	21	a	a	DET
taxlaw-2813	1204	22	significant	significant	ADJ
taxlaw-2813	1204	23	setback	setback	NOUN
taxlaw-2813	1204	24	with	with	ADP
taxlaw-2813	1204	25	the	the	DET
taxlaw-2813	1204	26	diminution	diminution	NOUN
taxlaw-2813	1204	27	of	of	ADP
taxlaw-2813	1204	28	u.s	u.s	PROPN
taxlaw-2813	1204	29	.	.	PROPN
taxlaw-2813	1204	30	support	support	NOUN
taxlaw-2813	1204	31	after	after	ADP
taxlaw-2813	1204	32	the	the	DET
taxlaw-2813	1204	33	election	election	NOUN
taxlaw-2813	1204	34	of	of	ADP
taxlaw-2813	1204	35	george	george	PROPN
taxlaw-2813	1204	36	w.	w.	PROPN
taxlaw-2813	1204	37	bush.280	bush.280	PROPN
taxlaw-2813	1204	38	indeed	indeed	ADV
taxlaw-2813	1204	39	,	,	PUNCT
taxlaw-2813	1204	40	even	even	ADV
taxlaw-2813	1204	41	prior	prior	ADV
taxlaw-2813	1204	42	to	to	ADP
taxlaw-2813	1204	43	the	the	DET
taxlaw-2813	1204	44	election	election	NOUN
taxlaw-2813	1204	45	,	,	PUNCT
taxlaw-2813	1204	46	barbados	barbado	NOUN
taxlaw-2813	1204	47	used	use	VERB
taxlaw-2813	1204	48	the	the	DET
taxlaw-2813	1204	49	possibility	possibility	NOUN
taxlaw-2813	1204	50	of	of	ADP
taxlaw-2813	1204	51	a	a	DET
taxlaw-2813	1204	52	coming	come	VERB
taxlaw-2813	1204	53	shift	shift	NOUN
taxlaw-2813	1204	54	in	in	ADP
taxlaw-2813	1204	55	u.s	u.s	PROPN
taxlaw-2813	1204	56	.	.	PROPN
taxlaw-2813	1204	57	policy	policy	NOUN
taxlaw-2813	1204	58	to	to	PART
taxlaw-2813	1204	59	seek	seek	VERB
taxlaw-2813	1204	60	concessions	concession	NOUN
taxlaw-2813	1204	61	at	at	ADP
taxlaw-2813	1204	62	a	a	DET
taxlaw-2813	1204	63	fall	fall	NOUN
taxlaw-2813	1204	64	2000	2000	NUM
taxlaw-2813	1204	65	meeting	meeting	NOUN
taxlaw-2813	1204	66	with	with	ADP
taxlaw-2813	1204	67	the	the	DET
taxlaw-2813	1204	68	oecd	oecd	PROPN
taxlaw-2813	1204	69	and	and	CCONJ
taxlaw-2813	1204	70	was	be	AUX
taxlaw-2813	1204	71	sufficiently	sufficiently	ADV
taxlaw-2813	1204	72	emboldened	embolden	VERB
taxlaw-2813	1204	73	by	by	ADP
taxlaw-2813	1204	74	the	the	DET
taxlaw-2813	1204	75	results	result	NOUN
taxlaw-2813	1204	76	to	to	PART
taxlaw-2813	1204	77	walk	walk	VERB
taxlaw-2813	1204	78	out	out	ADP
taxlaw-2813	1204	79	of	of	ADP
taxlaw-2813	1204	80	a	a	DET
taxlaw-2813	1204	81	meeting	meeting	NOUN
taxlaw-2813	1204	82	with	with	ADP
taxlaw-2813	1204	83	the	the	DET
taxlaw-2813	1204	84	oecd	oecd	PROPN
taxlaw-2813	1204	85	in	in	ADP
taxlaw-2813	1204	86	january	january	PROPN
taxlaw-2813	1204	87	2001.281	2001.281	NUM
taxlaw-2813	1204	88	while	while	SCONJ
taxlaw-2813	1204	89	bush	bush	PROPN
taxlaw-2813	1204	90	’s	’s	PART
taxlaw-2813	1204	91	stance	stance	NOUN
taxlaw-2813	1204	92	on	on	ADP
taxlaw-2813	1204	93	tax	tax	NOUN
taxlaw-2813	1204	94	competition	competition	NOUN
taxlaw-2813	1204	95	was	be	AUX
taxlaw-2813	1204	96	initially	initially	ADV
taxlaw-2813	1204	97	unclear282	unclear282	PROPN
taxlaw-2813	1204	98	—	—	PUNCT
taxlaw-2813	1204	99	and	and	CCONJ
taxlaw-2813	1204	100	the	the	DET
taxlaw-2813	1204	101	anti	anti	ADJ
taxlaw-2813	1204	102	-	-	ADJ
taxlaw-2813	1204	103	tax	tax	ADJ
taxlaw-2813	1204	104	-	-	PUNCT
taxlaw-2813	1204	105	competition	competition	NOUN
taxlaw-2813	1204	106	interests	interest	NOUN
taxlaw-2813	1204	107	may	may	AUX
taxlaw-2813	1204	108	have	have	AUX
taxlaw-2813	1204	109	consoled	console	VERB
taxlaw-2813	1204	110	themselves	themselves	PRON
taxlaw-2813	1204	111	over	over	ADP
taxlaw-2813	1204	112	the	the	DET
taxlaw-2813	1204	113	election	election	NOUN
taxlaw-2813	1204	114	results	result	NOUN
taxlaw-2813	1204	115	with	with	ADP
taxlaw-2813	1204	116	the	the	DET
taxlaw-2813	1204	117	thought	thought	NOUN
taxlaw-2813	1204	118	that	that	SCONJ
taxlaw-2813	1204	119	it	it	PRON
taxlaw-2813	1204	120	was	be	AUX
taxlaw-2813	1204	121	the	the	DET
taxlaw-2813	1204	122	conservative	conservative	ADJ
taxlaw-2813	1204	123	reagan	reagan	PROPN
taxlaw-2813	1204	124	administration	administration	NOUN
taxlaw-2813	1204	125	that	that	PRON
taxlaw-2813	1204	126	had	have	AUX
taxlaw-2813	1204	127	cancelled	cancel	VERB
taxlaw-2813	1204	128	the	the	DET
taxlaw-2813	1204	129	bvi	bvi	PROPN
taxlaw-2813	1204	130	and	and	CCONJ
taxlaw-2813	1204	131	netherlands	netherlands	PROPN
taxlaw-2813	1204	132	antilles	antilles	PROPN
taxlaw-2813	1204	133	tax	tax	NOUN
taxlaw-2813	1204	134	treaties	treaty	NOUN
taxlaw-2813	1204	135	—	—	PUNCT
taxlaw-2813	1204	136	in	in	ADP
taxlaw-2813	1204	137	may	may	PROPN
taxlaw-2813	1204	138	2001	2001	NUM
taxlaw-2813	1204	139	,	,	PUNCT
taxlaw-2813	1204	140	secretary	secretary	NOUN
taxlaw-2813	1204	141	of	of	ADP
taxlaw-2813	1204	142	the	the	DET
taxlaw-2813	1204	143	treasury	treasury	PROPN
taxlaw-2813	1204	144	paul	paul	PROPN
taxlaw-2813	1204	145	o’neill	o’neill	PROPN
taxlaw-2813	1204	146	made	make	VERB
taxlaw-2813	1204	147	it	it	PRON
taxlaw-2813	1204	148	clear	clear	ADJ
taxlaw-2813	1204	149	that	that	SCONJ
taxlaw-2813	1204	150	the	the	DET
taxlaw-2813	1204	151	new	new	ADJ
taxlaw-2813	1204	152	u.s	u.s	PROPN
taxlaw-2813	1204	153	.	.	PROPN
taxlaw-2813	1204	154	administration	administration	NOUN
taxlaw-2813	1204	155	would	would	AUX
taxlaw-2813	1204	156	not	not	PART
taxlaw-2813	1204	157	support	support	VERB
taxlaw-2813	1204	158	efforts	effort	NOUN
taxlaw-2813	1204	159	to	to	PART
taxlaw-2813	1204	160	restrict	restrict	VERB
taxlaw-2813	1204	161	tax	tax	NOUN
taxlaw-2813	1204	162	competition	competition	NOUN
taxlaw-2813	1204	163	,	,	PUNCT
taxlaw-2813	1204	164	stating	state	VERB
taxlaw-2813	1204	165	that	that	SCONJ
taxlaw-2813	1204	166	:	:	PUNCT
taxlaw-2813	1204	167	i	i	PRON
taxlaw-2813	1204	168	am	be	AUX
taxlaw-2813	1204	169	troubled	trouble	VERB
taxlaw-2813	1204	170	by	by	ADP
taxlaw-2813	1204	171	the	the	DET
taxlaw-2813	1204	172	underlying	underlie	VERB
taxlaw-2813	1204	173	premise	premise	NOUN
taxlaw-2813	1204	174	that	that	SCONJ
taxlaw-2813	1204	175	low	low	ADJ
taxlaw-2813	1204	176	tax	tax	NOUN
taxlaw-2813	1204	177	rates	rate	NOUN
taxlaw-2813	1204	178	are	be	AUX
taxlaw-2813	1204	179	somehow	somehow	ADV
taxlaw-2813	1204	180	suspect	suspect	ADJ
taxlaw-2813	1204	181	and	and	CCONJ
taxlaw-2813	1204	182	by	by	ADP
taxlaw-2813	1204	183	the	the	DET
taxlaw-2813	1204	184	notion	notion	NOUN
taxlaw-2813	1204	185	that	that	SCONJ
taxlaw-2813	1204	186	any	any	DET
taxlaw-2813	1204	187	country	country	NOUN
taxlaw-2813	1204	188	,	,	PUNCT
taxlaw-2813	1204	189	or	or	CCONJ
taxlaw-2813	1204	190	group	group	NOUN
taxlaw-2813	1204	191	of	of	ADP
taxlaw-2813	1204	192	countries	country	NOUN
taxlaw-2813	1204	193	,	,	PUNCT
taxlaw-2813	1204	194	should	should	AUX
taxlaw-2813	1204	195	interfere	interfere	VERB
taxlaw-2813	1204	196	in	in	ADP
taxlaw-2813	1204	197	any	any	DET
taxlaw-2813	1204	198	other	other	ADJ
taxlaw-2813	1204	199	country	country	NOUN
taxlaw-2813	1204	200	’s	’s	PART
taxlaw-2813	1204	201	decision	decision	NOUN
taxlaw-2813	1204	202	about	about	ADP
taxlaw-2813	1204	203	how	how	SCONJ
taxlaw-2813	1204	204	to	to	PART
taxlaw-2813	1204	205	structure	structure	VERB
taxlaw-2813	1204	206	its	its	PRON
taxlaw-2813	1204	207	own	own	ADJ
taxlaw-2813	1204	208	tax	tax	NOUN
taxlaw-2813	1204	209	system	system	NOUN
taxlaw-2813	1204	210	.	.	PUNCT
taxlaw-2813	1205	1	i	i	PRON
taxlaw-2813	1205	2	also	also	ADV
taxlaw-2813	1205	3	am	be	AUX
taxlaw-2813	1205	4	concerned	concerned	ADJ
taxlaw-2813	1205	5	about	about	ADP
taxlaw-2813	1205	6	the	the	DET
taxlaw-2813	1205	7	potentially	potentially	ADV
taxlaw-2813	1205	8	unfair	unfair	ADJ
taxlaw-2813	1205	9	treatment	treatment	NOUN
taxlaw-2813	1205	10	of	of	ADP
taxlaw-2813	1205	11	some	some	DET
taxlaw-2813	1205	12	non	non	ADJ
taxlaw-2813	1205	13	-	-	ADJ
taxlaw-2813	1205	14	oecd	oecd	ADJ
taxlaw-2813	1205	15	countries	country	NOUN
taxlaw-2813	1205	16	.	.	PUNCT
taxlaw-2813	1206	1	the	the	DET
taxlaw-2813	1206	2	united	united	PROPN
taxlaw-2813	1206	3	states	states	PROPN
taxlaw-2813	1206	4	does	do	AUX
taxlaw-2813	1206	5	not	not	PART
taxlaw-2813	1206	6	support	support	VERB
taxlaw-2813	1206	7	efforts	effort	NOUN
taxlaw-2813	1206	8	to	to	PART
taxlaw-2813	1206	9	dictate	dictate	VERB
taxlaw-2813	1206	10	to	to	ADP
taxlaw-2813	1206	11	any	any	DET
taxlaw-2813	1206	12	country	country	NOUN
taxlaw-2813	1206	13	what	what	PRON
taxlaw-2813	1206	14	its	its	PRON
taxlaw-2813	1206	15	own	own	ADJ
taxlaw-2813	1206	16	tax	tax	NOUN
taxlaw-2813	1206	17	rates	rate	NOUN
taxlaw-2813	1206	18	or	or	CCONJ
taxlaw-2813	1206	19	tax	tax	NOUN
taxlaw-2813	1206	20	system	system	NOUN
taxlaw-2813	1206	21	should	should	AUX
taxlaw-2813	1206	22	be	be	AUX
taxlaw-2813	1206	23	,	,	PUNCT
taxlaw-2813	1206	24	and	and	CCONJ
taxlaw-2813	1206	25	will	will	AUX
taxlaw-2813	1206	26	not	not	PART
taxlaw-2813	1206	27	participate	participate	VERB
taxlaw-2813	1206	28	in	in	ADP
taxlaw-2813	1206	29	any	any	DET
taxlaw-2813	1206	30	initiative	initiative	NOUN
taxlaw-2813	1206	31	to	to	PART
taxlaw-2813	1206	32	harmonize	harmonize	VERB
taxlaw-2813	1206	33	world	world	NOUN
taxlaw-2813	1206	34	tax	tax	NOUN
taxlaw-2813	1206	35	systems	system	NOUN
taxlaw-2813	1206	36	.	.	PUNCT
taxlaw-2813	1206	37	.	.	PUNCT
taxlaw-2813	1207	1	.	.	PUNCT
taxlaw-2813	1208	1	in	in	ADP
taxlaw-2813	1208	2	its	its	PRON
taxlaw-2813	1208	3	current	current	ADJ
taxlaw-2813	1208	4	form	form	NOUN
taxlaw-2813	1208	5	,	,	PUNCT
taxlaw-2813	1208	6	the	the	DET
taxlaw-2813	1208	7	project	project	NOUN
taxlaw-2813	1208	8	is	be	AUX
taxlaw-2813	1208	9	too	too	ADV
taxlaw-2813	1208	10	broad	broad	ADJ
taxlaw-2813	1208	11	and	and	CCONJ
taxlaw-2813	1208	12	it	it	PRON
taxlaw-2813	1208	13	is	be	AUX
taxlaw-2813	1208	14	not	not	PART
taxlaw-2813	1208	15	in	in	ADP
taxlaw-2813	1208	16	line	line	NOUN
taxlaw-2813	1208	17	with	with	ADP
taxlaw-2813	1208	18	this	this	DET
taxlaw-2813	1208	19	administration	administration	NOUN
taxlaw-2813	1208	20	’s	’s	PART
taxlaw-2813	1208	21	tax	tax	NOUN
taxlaw-2813	1208	22	and	and	CCONJ
taxlaw-2813	1208	23	economic	economic	PROPN
taxlaw-2813	1208	24	priorities.283	priorities.283	PROPN
taxlaw-2813	1208	25	prior	prior	ADV
taxlaw-2813	1208	26	to	to	ADP
taxlaw-2813	1208	27	1998	1998	NUM
taxlaw-2813	1208	28	,	,	PUNCT
taxlaw-2813	1208	29	a	a	DET
taxlaw-2813	1208	30	similar	similar	ADJ
taxlaw-2813	1208	31	change	change	NOUN
taxlaw-2813	1208	32	in	in	ADP
taxlaw-2813	1208	33	u.s	u.s	PROPN
taxlaw-2813	1208	34	.	.	PROPN
taxlaw-2813	1208	35	priorities	priority	NOUN
taxlaw-2813	1208	36	would	would	AUX
taxlaw-2813	1208	37	likely	likely	ADV
taxlaw-2813	1208	38	have	have	AUX
taxlaw-2813	1208	39	derailed	derail	VERB
taxlaw-2813	1208	40	efforts	effort	NOUN
taxlaw-2813	1208	41	at	at	ADP
taxlaw-2813	1208	42	restricting	restrict	VERB
taxlaw-2813	1208	43	tax	tax	NOUN
taxlaw-2813	1208	44	competition	competition	NOUN
taxlaw-2813	1208	45	.	.	PUNCT
taxlaw-2813	1209	1	the	the	DET
taxlaw-2813	1209	2	difference	difference	NOUN
taxlaw-2813	1209	3	was	be	AUX
taxlaw-2813	1209	4	that	that	SCONJ
taxlaw-2813	1209	5	there	there	PRON
taxlaw-2813	1209	6	was	be	VERB
taxlaw-2813	1209	7	now	now	ADV
taxlaw-2813	1209	8	at	at	ADP
taxlaw-2813	1209	9	least	least	ADJ
taxlaw-2813	1209	10	the	the	DET
taxlaw-2813	1209	11	278	278	NUM
taxlaw-2813	1209	12	ault	ault	NOUN
taxlaw-2813	1209	13	,	,	PUNCT
taxlaw-2813	1209	14	supra	supra	PROPN
taxlaw-2813	1209	15	note	note	PROPN
taxlaw-2813	1209	16	98	98	NUM
taxlaw-2813	1209	17	,	,	PUNCT
taxlaw-2813	1209	18	at	at	ADP
taxlaw-2813	1209	19	758	758	NUM
taxlaw-2813	1209	20	.	.	NOUN
taxlaw-2813	1209	21	279	279	NUM
taxlaw-2813	1209	22	interview	interview	NOUN
taxlaw-2813	1209	23	4	4	NUM
taxlaw-2813	1209	24	with	with	ADP
taxlaw-2813	1209	25	oecd	oecd	PROPN
taxlaw-2813	1209	26	personnel	personnel	NOUN
taxlaw-2813	1209	27	,	,	PUNCT
taxlaw-2813	1209	28	supra	supra	PROPN
taxlaw-2813	1209	29	note	note	NOUN
taxlaw-2813	1209	30	100	100	NUM
taxlaw-2813	1209	31	.	.	NUM
taxlaw-2813	1209	32	280	280	NUM
taxlaw-2813	1209	33	the	the	DET
taxlaw-2813	1209	34	ofcs	ofc	NOUN
taxlaw-2813	1209	35	recognized	recognize	VERB
taxlaw-2813	1209	36	that	that	SCONJ
taxlaw-2813	1209	37	the	the	DET
taxlaw-2813	1209	38	u.s	u.s	PROPN
taxlaw-2813	1209	39	.	.	PROPN
taxlaw-2813	1209	40	was	be	AUX
taxlaw-2813	1209	41	a	a	DET
taxlaw-2813	1209	42	weak	weak	ADJ
taxlaw-2813	1209	43	link	link	NOUN
taxlaw-2813	1209	44	in	in	ADP
taxlaw-2813	1209	45	the	the	DET
taxlaw-2813	1209	46	oecd	oecd	PROPN
taxlaw-2813	1209	47	campaign	campaign	NOUN
taxlaw-2813	1209	48	and	and	CCONJ
taxlaw-2813	1209	49	lobbied	lobby	VERB
taxlaw-2813	1209	50	the	the	DET
taxlaw-2813	1209	51	u.s	u.s	PROPN
taxlaw-2813	1209	52	.	.	PROPN
taxlaw-2813	1209	53	congress	congress	PROPN
taxlaw-2813	1209	54	to	to	PART
taxlaw-2813	1209	55	undermine	undermine	VERB
taxlaw-2813	1209	56	support	support	NOUN
taxlaw-2813	1209	57	for	for	ADP
taxlaw-2813	1209	58	the	the	DET
taxlaw-2813	1209	59	oecd	oecd	PROPN
taxlaw-2813	1209	60	project	project	NOUN
taxlaw-2813	1209	61	.	.	PUNCT
taxlaw-2813	1210	1	see	see	VERB
taxlaw-2813	1210	2	also	also	ADV
taxlaw-2813	1210	3	sharman	sharman	PROPN
taxlaw-2813	1210	4	,	,	PUNCT
taxlaw-2813	1210	5	supra	supra	PROPN
taxlaw-2813	1210	6	note	note	PROPN
taxlaw-2813	1210	7	216	216	NUM
taxlaw-2813	1210	8	,	,	PUNCT
taxlaw-2813	1210	9	at	at	ADP
taxlaw-2813	1210	10	17	17	NUM
taxlaw-2813	1210	11	.	.	PUNCT
taxlaw-2813	1211	1	another	another	DET
taxlaw-2813	1211	2	problem	problem	NOUN
taxlaw-2813	1211	3	concerned	concern	VERB
taxlaw-2813	1211	4	the	the	DET
taxlaw-2813	1211	5	british	british	ADJ
taxlaw-2813	1211	6	overseas	overseas	ADJ
taxlaw-2813	1211	7	territory	territory	NOUN
taxlaw-2813	1211	8	of	of	ADP
taxlaw-2813	1211	9	gibraltar	gibraltar	PROPN
taxlaw-2813	1211	10	,	,	PUNCT
taxlaw-2813	1211	11	the	the	DET
taxlaw-2813	1211	12	status	status	NOUN
taxlaw-2813	1211	13	of	of	ADP
taxlaw-2813	1211	14	which	which	PRON
taxlaw-2813	1211	15	has	have	AUX
taxlaw-2813	1211	16	since	since	SCONJ
taxlaw-2813	1211	17	long	long	ADV
taxlaw-2813	1211	18	been	be	AUX
taxlaw-2813	1211	19	a	a	DET
taxlaw-2813	1211	20	dispute	dispute	NOUN
taxlaw-2813	1211	21	between	between	ADP
taxlaw-2813	1211	22	the	the	DET
taxlaw-2813	1211	23	uk	uk	PROPN
taxlaw-2813	1211	24	and	and	CCONJ
taxlaw-2813	1211	25	spain	spain	PROPN
taxlaw-2813	1211	26	.	.	PUNCT
taxlaw-2813	1212	1	in	in	ADP
taxlaw-2813	1212	2	july	july	PROPN
taxlaw-2813	1212	3	2001	2001	NUM
taxlaw-2813	1212	4	,	,	PUNCT
taxlaw-2813	1212	5	spain	spain	PROPN
taxlaw-2813	1212	6	refused	refuse	VERB
taxlaw-2813	1212	7	to	to	PART
taxlaw-2813	1212	8	endorse	endorse	VERB
taxlaw-2813	1212	9	the	the	DET
taxlaw-2813	1212	10	report	report	NOUN
taxlaw-2813	1212	11	unless	unless	SCONJ
taxlaw-2813	1212	12	the	the	DET
taxlaw-2813	1212	13	uk	uk	PROPN
taxlaw-2813	1212	14	took	take	VERB
taxlaw-2813	1212	15	action	action	NOUN
taxlaw-2813	1212	16	over	over	ADP
taxlaw-2813	1212	17	gibraltar	gibraltar	PROPN
taxlaw-2813	1212	18	’s	’s	PART
taxlaw-2813	1212	19	fiscal	fiscal	ADJ
taxlaw-2813	1212	20	policies	policy	NOUN
taxlaw-2813	1212	21	.	.	PUNCT
taxlaw-2813	1213	1	allowing	allow	VERB
taxlaw-2813	1213	2	it	it	PRON
taxlaw-2813	1213	3	instead	instead	ADV
taxlaw-2813	1213	4	to	to	PART
taxlaw-2813	1213	5	negotiate	negotiate	VERB
taxlaw-2813	1213	6	for	for	ADP
taxlaw-2813	1213	7	itself	itself	PRON
taxlaw-2813	1213	8	,	,	PUNCT
taxlaw-2813	1213	9	the	the	DET
taxlaw-2813	1213	10	argument	argument	NOUN
taxlaw-2813	1213	11	went	go	VERB
taxlaw-2813	1213	12	,	,	PUNCT
taxlaw-2813	1213	13	would	would	AUX
taxlaw-2813	1213	14	allow	allow	VERB
taxlaw-2813	1213	15	the	the	DET
taxlaw-2813	1213	16	territory	territory	NOUN
taxlaw-2813	1213	17	too	too	ADV
taxlaw-2813	1213	18	much	much	ADJ
taxlaw-2813	1213	19	international	international	ADJ
taxlaw-2813	1213	20	recognition	recognition	NOUN
taxlaw-2813	1213	21	.	.	PUNCT
taxlaw-2813	1214	1	this	this	DET
taxlaw-2813	1214	2	quarrel	quarrel	NOUN
taxlaw-2813	1214	3	would	would	AUX
taxlaw-2813	1214	4	halt	halt	VERB
taxlaw-2813	1214	5	the	the	DET
taxlaw-2813	1214	6	release	release	NOUN
taxlaw-2813	1214	7	of	of	ADP
taxlaw-2813	1214	8	the	the	DET
taxlaw-2813	1214	9	2001	2001	NUM
taxlaw-2813	1214	10	progress	progress	NOUN
taxlaw-2813	1214	11	report	report	NOUN
taxlaw-2813	1214	12	,	,	PUNCT
taxlaw-2813	1214	13	with	with	ADP
taxlaw-2813	1214	14	an	an	DET
taxlaw-2813	1214	15	updated	update	VERB
taxlaw-2813	1214	16	version	version	NOUN
taxlaw-2813	1214	17	of	of	ADP
taxlaw-2813	1214	18	the	the	DET
taxlaw-2813	1214	19	blacklist	blacklist	NOUN
taxlaw-2813	1214	20	,	,	PUNCT
taxlaw-2813	1214	21	which	which	PRON
taxlaw-2813	1214	22	was	be	AUX
taxlaw-2813	1214	23	initially	initially	ADV
taxlaw-2813	1214	24	due	due	ADJ
taxlaw-2813	1214	25	to	to	PART
taxlaw-2813	1214	26	be	be	AUX
taxlaw-2813	1214	27	published	publish	VERB
taxlaw-2813	1214	28	in	in	ADP
taxlaw-2813	1214	29	july	july	PROPN
taxlaw-2813	1214	30	2001	2001	NUM
taxlaw-2813	1214	31	.	.	PUNCT
taxlaw-2813	1215	1	gavin	gavin	PROPN
taxlaw-2813	1215	2	hinks	hinks	PROPN
taxlaw-2813	1215	3	,	,	PUNCT
taxlaw-2813	1215	4	gibraltar	gibraltar	PROPN
taxlaw-2813	1215	5	row	row	NOUN
taxlaw-2813	1215	6	halts	halt	VERB
taxlaw-2813	1215	7	oecd	oecd	PROPN
taxlaw-2813	1215	8	tax	tax	NOUN
taxlaw-2813	1215	9	purge	purge	NOUN
taxlaw-2813	1215	10	,	,	PUNCT
taxlaw-2813	1215	11	accountancy	accountancy	NOUN
taxlaw-2813	1215	12	age	age	NOUN
taxlaw-2813	1215	13	,	,	PUNCT
taxlaw-2813	1215	14	available	available	ADJ
taxlaw-2813	1215	15	at	at	ADP
taxlaw-2813	1215	16	http://www.accountancyage.com/aa/news/1753426/gibraltar-row-halts-oecd-tax-purge	http://www.accountancyage.com/aa/news/1753426/gibraltar-row-halts-oecd-tax-purge	PROPN
taxlaw-2813	1215	17	(	(	PUNCT
taxlaw-2813	1215	18	last	last	ADV
taxlaw-2813	1215	19	visited	visit	VERB
taxlaw-2813	1215	20	oct	oct	PROPN
taxlaw-2813	1215	21	.	.	PROPN
taxlaw-2813	1215	22	7	7	NUM
taxlaw-2813	1215	23	,	,	PUNCT
taxlaw-2813	1215	24	2011	2011	NUM
taxlaw-2813	1215	25	)	)	PUNCT
taxlaw-2813	1215	26	.	.	PUNCT
taxlaw-2813	1216	1	281	281	NUM
taxlaw-2813	1216	2	interview	interview	NOUN
taxlaw-2813	1216	3	5	5	NUM
taxlaw-2813	1216	4	with	with	ADP
taxlaw-2813	1216	5	oecd	oecd	PROPN
taxlaw-2813	1216	6	personnel	personnel	NOUN
taxlaw-2813	1216	7	,	,	PUNCT
taxlaw-2813	1216	8	supra	supra	PROPN
taxlaw-2813	1216	9	note	note	NOUN
taxlaw-2813	1216	10	100	100	NUM
taxlaw-2813	1216	11	.	.	X
taxlaw-2813	1216	12	282	282	NUM
taxlaw-2813	1216	13	an	an	DET
taxlaw-2813	1216	14	indication	indication	NOUN
taxlaw-2813	1216	15	of	of	ADP
taxlaw-2813	1216	16	this	this	PRON
taxlaw-2813	1216	17	was	be	AUX
taxlaw-2813	1216	18	that	that	SCONJ
taxlaw-2813	1216	19	the	the	DET
taxlaw-2813	1216	20	usually	usually	ADV
taxlaw-2813	1216	21	influential	influential	ADJ
taxlaw-2813	1216	22	american	american	ADJ
taxlaw-2813	1216	23	delegation	delegation	NOUN
taxlaw-2813	1216	24	,	,	PUNCT
taxlaw-2813	1216	25	present	present	ADJ
taxlaw-2813	1216	26	at	at	ADP
taxlaw-2813	1216	27	the	the	DET
taxlaw-2813	1216	28	january	january	PROPN
taxlaw-2813	1216	29	2001	2001	NUM
taxlaw-2813	1216	30	meeting	meeting	NOUN
taxlaw-2813	1216	31	,	,	PUNCT
taxlaw-2813	1216	32	did	do	AUX
taxlaw-2813	1216	33	not	not	PART
taxlaw-2813	1216	34	speak	speak	VERB
taxlaw-2813	1216	35	much	much	ADJ
taxlaw-2813	1216	36	.	.	PUNCT
taxlaw-2813	1217	1	interview	interview	NOUN
taxlaw-2813	1217	2	5	5	NUM
taxlaw-2813	1217	3	with	with	ADP
taxlaw-2813	1217	4	oecd	oecd	PROPN
taxlaw-2813	1217	5	personnel	personnel	NOUN
taxlaw-2813	1217	6	,	,	PUNCT
taxlaw-2813	1217	7	supra	supra	PROPN
taxlaw-2813	1217	8	note	note	NOUN
taxlaw-2813	1217	9	100	100	NUM
taxlaw-2813	1217	10	.	.	PUNCT
taxlaw-2813	1218	1	283	283	NUM
taxlaw-2813	1218	2	paul	paul	PROPN
taxlaw-2813	1218	3	o’neill	o’neill	PROPN
taxlaw-2813	1218	4	,	,	PUNCT
taxlaw-2813	1218	5	commentary	commentary	NOUN
taxlaw-2813	1218	6	,	,	PUNCT
taxlaw-2813	1218	7	confronting	confront	VERB
taxlaw-2813	1218	8	oecd	oecd	PROPN
taxlaw-2813	1218	9	’s	’s	PART
taxlaw-2813	1218	10	‘	'	PUNCT
taxlaw-2813	1218	11	harmful	harmful	ADJ
taxlaw-2813	1218	12	’	'	PUNCT
taxlaw-2813	1218	13	tax	tax	NOUN
taxlaw-2813	1218	14	approach	approach	NOUN
taxlaw-2813	1218	15	,	,	PUNCT
taxlaw-2813	1218	16	the	the	DET
taxlaw-2813	1218	17	washington	washington	PROPN
taxlaw-2813	1218	18	times	times	PROPN
taxlaw-2813	1218	19	,	,	PUNCT
taxlaw-2813	1218	20	may	may	AUX
taxlaw-2813	1218	21	11	11	NUM
taxlaw-2813	1218	22	,	,	PUNCT
taxlaw-2813	1218	23	2001	2001	NUM
taxlaw-2813	1218	24	,	,	PUNCT
taxlaw-2813	1218	25	at	at	ADP
taxlaw-2813	1218	26	a17	a17	PROPN
taxlaw-2813	1218	27	.	.	PUNCT
taxlaw-2813	1218	28	2012	2012	NUM
taxlaw-2813	1218	29	]	]	PUNCT
taxlaw-2813	1219	1	cartelizing	cartelize	VERB
taxlaw-2813	1219	2	taxes	taxis	NOUN
taxlaw-2813	1219	3	49	49	NUM
taxlaw-2813	1219	4	beginning	beginning	NOUN
taxlaw-2813	1219	5	of	of	ADP
taxlaw-2813	1219	6	international	international	ADJ
taxlaw-2813	1219	7	commitments	commitment	NOUN
taxlaw-2813	1219	8	to	to	PART
taxlaw-2813	1219	9	address	address	VERB
taxlaw-2813	1219	10	the	the	DET
taxlaw-2813	1219	11	issue	issue	NOUN
taxlaw-2813	1219	12	.	.	PUNCT
taxlaw-2813	1220	1	thus	thus	ADV
taxlaw-2813	1220	2	,	,	PUNCT
taxlaw-2813	1220	3	the	the	DET
taxlaw-2813	1220	4	change	change	NOUN
taxlaw-2813	1220	5	in	in	ADP
taxlaw-2813	1220	6	u.s	u.s	PROPN
taxlaw-2813	1220	7	.	.	PROPN
taxlaw-2813	1220	8	position	position	NOUN
taxlaw-2813	1220	9	had	have	VERB
taxlaw-2813	1220	10	a	a	DET
taxlaw-2813	1220	11	reduced	reduce	VERB
taxlaw-2813	1220	12	impact	impact	NOUN
taxlaw-2813	1220	13	since	since	SCONJ
taxlaw-2813	1220	14	the	the	DET
taxlaw-2813	1220	15	tax	tax	NOUN
taxlaw-2813	1220	16	competition	competition	NOUN
taxlaw-2813	1220	17	efforts	effort	NOUN
taxlaw-2813	1220	18	were	be	AUX
taxlaw-2813	1220	19	more	more	ADV
taxlaw-2813	1220	20	established	establish	VERB
taxlaw-2813	1220	21	within	within	ADP
taxlaw-2813	1220	22	the	the	DET
taxlaw-2813	1220	23	oecd	oecd	PROPN
taxlaw-2813	1220	24	than	than	SCONJ
taxlaw-2813	1220	25	they	they	PRON
taxlaw-2813	1220	26	had	have	AUX
taxlaw-2813	1220	27	been	be	AUX
taxlaw-2813	1220	28	before	before	ADP
taxlaw-2813	1220	29	1998.284	1998.284	PROPN
taxlaw-2813	1220	30	rather	rather	ADV
taxlaw-2813	1220	31	than	than	ADP
taxlaw-2813	1220	32	abandoning	abandon	VERB
taxlaw-2813	1220	33	the	the	DET
taxlaw-2813	1220	34	effort	effort	NOUN
taxlaw-2813	1220	35	,	,	PUNCT
taxlaw-2813	1220	36	the	the	DET
taxlaw-2813	1220	37	oecd	oecd	PROPN
taxlaw-2813	1220	38	tax	tax	NOUN
taxlaw-2813	1220	39	group	group	NOUN
taxlaw-2813	1220	40	shifted	shift	VERB
taxlaw-2813	1220	41	its	its	PRON
taxlaw-2813	1220	42	focus	focus	NOUN
taxlaw-2813	1220	43	to	to	ADP
taxlaw-2813	1220	44	promoting	promote	VERB
taxlaw-2813	1220	45	information	information	NOUN
taxlaw-2813	1220	46	exchange	exchange	NOUN
taxlaw-2813	1220	47	and	and	CCONJ
taxlaw-2813	1220	48	bank	bank	NOUN
taxlaw-2813	1220	49	transparency	transparency	NOUN
taxlaw-2813	1220	50	,	,	PUNCT
taxlaw-2813	1220	51	a	a	DET
taxlaw-2813	1220	52	topic	topic	NOUN
taxlaw-2813	1220	53	on	on	ADP
taxlaw-2813	1220	54	which	which	PRON
taxlaw-2813	1220	55	o’neill	o’neill	NOUN
taxlaw-2813	1220	56	had	have	AUX
taxlaw-2813	1220	57	signaled	signal	VERB
taxlaw-2813	1220	58	a	a	DET
taxlaw-2813	1220	59	willingness	willingness	NOUN
taxlaw-2813	1220	60	to	to	PART
taxlaw-2813	1220	61	move	move	VERB
taxlaw-2813	1220	62	ahead	ahead	ADV
taxlaw-2813	1220	63	,	,	PUNCT
taxlaw-2813	1220	64	noting	note	VERB
taxlaw-2813	1220	65	that	that	SCONJ
taxlaw-2813	1220	66	while	while	SCONJ
taxlaw-2813	1220	67	the	the	DET
taxlaw-2813	1220	68	u.s	u.s	PROPN
taxlaw-2813	1220	69	.	.	PROPN
taxlaw-2813	1220	70	would	would	AUX
taxlaw-2813	1220	71	“	"	PUNCT
taxlaw-2813	1220	72	guard	guard	VERB
taxlaw-2813	1220	73	against	against	ADP
taxlaw-2813	1220	74	overbroad	overbroad	NOUN
taxlaw-2813	1220	75	information	information	NOUN
taxlaw-2813	1220	76	exchanges	exchange	NOUN
taxlaw-2813	1220	77	in	in	ADP
taxlaw-2813	1220	78	which	which	PRON
taxlaw-2813	1220	79	foreign	foreign	ADJ
taxlaw-2813	1220	80	governments	government	NOUN
taxlaw-2813	1220	81	seek	seek	VERB
taxlaw-2813	1220	82	information	information	NOUN
taxlaw-2813	1220	83	for	for	ADP
taxlaw-2813	1220	84	improper	improper	ADJ
taxlaw-2813	1220	85	purposes	purpose	NOUN
taxlaw-2813	1220	86	or	or	CCONJ
taxlaw-2813	1220	87	without	without	ADP
taxlaw-2813	1220	88	proper	proper	ADJ
taxlaw-2813	1220	89	safeguards	safeguard	NOUN
taxlaw-2813	1220	90	[	[	X
taxlaw-2813	1220	91	,	,	X
taxlaw-2813	1220	92	]	]	X
taxlaw-2813	1221	1	[	[	X
taxlaw-2813	1221	2	w]e	w]e	NOUN
taxlaw-2813	1221	3	can	can	AUX
taxlaw-2813	1221	4	not	not	PART
taxlaw-2813	1221	5	tolerate	tolerate	VERB
taxlaw-2813	1221	6	those	those	PRON
taxlaw-2813	1221	7	who	who	PRON
taxlaw-2813	1221	8	cheat	cheat	VERB
taxlaw-2813	1221	9	on	on	ADP
taxlaw-2813	1221	10	their	their	PRON
taxlaw-2813	1221	11	u.s	u.s	PROPN
taxlaw-2813	1221	12	.	.	PROPN
taxlaw-2813	1221	13	taxes	taxis	NOUN
taxlaw-2813	1221	14	by	by	ADP
taxlaw-2813	1221	15	hiding	hide	VERB
taxlaw-2813	1221	16	behind	behind	ADP
taxlaw-2813	1221	17	a	a	DET
taxlaw-2813	1221	18	cloak	cloak	NOUN
taxlaw-2813	1221	19	of	of	ADP
taxlaw-2813	1221	20	secrecy	secrecy	NOUN
taxlaw-2813	1221	21	.	.	PUNCT
taxlaw-2813	1221	22	”285	”285	PUNCT
taxlaw-2813	1222	1	the	the	DET
taxlaw-2813	1222	2	terrorist	terrorist	ADJ
taxlaw-2813	1222	3	attacks	attack	NOUN
taxlaw-2813	1222	4	on	on	ADP
taxlaw-2813	1222	5	the	the	DET
taxlaw-2813	1222	6	united	united	PROPN
taxlaw-2813	1222	7	states	states	PROPN
taxlaw-2813	1222	8	on	on	ADP
taxlaw-2813	1222	9	september	september	PROPN
taxlaw-2813	1222	10	11	11	NUM
taxlaw-2813	1222	11	,	,	PUNCT
taxlaw-2813	1222	12	2001	2001	NUM
taxlaw-2813	1222	13	,	,	PUNCT
taxlaw-2813	1222	14	changed	change	VERB
taxlaw-2813	1222	15	the	the	DET
taxlaw-2813	1222	16	political	political	ADJ
taxlaw-2813	1222	17	dynamic	dynamic	NOUN
taxlaw-2813	1222	18	once	once	ADV
taxlaw-2813	1222	19	again	again	ADV
taxlaw-2813	1222	20	.	.	PUNCT
taxlaw-2813	1223	1	after	after	ADP
taxlaw-2813	1223	2	9/11	9/11	NUM
taxlaw-2813	1223	3	,	,	PUNCT
taxlaw-2813	1223	4	the	the	DET
taxlaw-2813	1223	5	united	united	PROPN
taxlaw-2813	1223	6	states	states	PROPN
taxlaw-2813	1223	7	increased	increase	VERB
taxlaw-2813	1223	8	its	its	PRON
taxlaw-2813	1223	9	focus	focus	NOUN
taxlaw-2813	1223	10	on	on	ADP
taxlaw-2813	1223	11	terrorism	terrorism	NOUN
taxlaw-2813	1223	12	finance	finance	NOUN
taxlaw-2813	1223	13	,	,	PUNCT
taxlaw-2813	1223	14	which	which	PRON
taxlaw-2813	1223	15	yielded	yield	VERB
taxlaw-2813	1223	16	increased	increase	VERB
taxlaw-2813	1223	17	backing	backing	NOUN
taxlaw-2813	1223	18	for	for	ADP
taxlaw-2813	1223	19	efforts	effort	NOUN
taxlaw-2813	1223	20	to	to	PART
taxlaw-2813	1223	21	increase	increase	VERB
taxlaw-2813	1223	22	financial	financial	ADJ
taxlaw-2813	1223	23	transparency.286	transparency.286	NOUN
taxlaw-2813	1223	24	although	although	SCONJ
taxlaw-2813	1223	25	the	the	DET
taxlaw-2813	1223	26	oecd	oecd	PROPN
taxlaw-2813	1223	27	’s	’s	PART
taxlaw-2813	1223	28	tax	tax	NOUN
taxlaw-2813	1223	29	competition	competition	NOUN
taxlaw-2813	1223	30	initiative	initiative	NOUN
taxlaw-2813	1223	31	had	have	AUX
taxlaw-2813	1223	32	slowed	slow	VERB
taxlaw-2813	1223	33	as	as	ADP
taxlaw-2813	1223	34	a	a	DET
taxlaw-2813	1223	35	result	result	NOUN
taxlaw-2813	1223	36	of	of	ADP
taxlaw-2813	1223	37	the	the	DET
taxlaw-2813	1223	38	shift	shift	NOUN
taxlaw-2813	1223	39	marked	mark	VERB
taxlaw-2813	1223	40	by	by	ADP
taxlaw-2813	1223	41	o’neill	o’neill	NOUN
taxlaw-2813	1223	42	’s	’s	PART
taxlaw-2813	1223	43	op	op	NOUN
taxlaw-2813	1223	44	-	-	PUNCT
taxlaw-2813	1223	45	ed	ed	NOUN
taxlaw-2813	1223	46	,	,	PUNCT
taxlaw-2813	1223	47	after	after	ADP
taxlaw-2813	1223	48	9/11	9/11	PRON
taxlaw-2813	1223	49	the	the	DET
taxlaw-2813	1223	50	pace	pace	NOUN
taxlaw-2813	1223	51	of	of	ADP
taxlaw-2813	1223	52	work	work	NOUN
taxlaw-2813	1223	53	again	again	ADV
taxlaw-2813	1223	54	increased	increase	VERB
taxlaw-2813	1223	55	,	,	PUNCT
taxlaw-2813	1223	56	and	and	CCONJ
taxlaw-2813	1223	57	the	the	DET
taxlaw-2813	1223	58	delayed	delay	VERB
taxlaw-2813	1223	59	2001	2001	NUM
taxlaw-2813	1223	60	progress	progress	NOUN
taxlaw-2813	1223	61	report	report	NOUN
taxlaw-2813	1223	62	could	could	AUX
taxlaw-2813	1223	63	be	be	AUX
taxlaw-2813	1223	64	released	release	VERB
taxlaw-2813	1223	65	in	in	ADP
taxlaw-2813	1223	66	november	november	PROPN
taxlaw-2813	1223	67	2001.287	2001.287	NUM
taxlaw-2813	1223	68	this	this	DET
taxlaw-2813	1223	69	time	time	NOUN
taxlaw-2813	1223	70	,	,	PUNCT
taxlaw-2813	1223	71	tax	tax	NOUN
taxlaw-2813	1223	72	rates	rate	NOUN
taxlaw-2813	1223	73	took	take	VERB
taxlaw-2813	1223	74	a	a	DET
taxlaw-2813	1223	75	back	back	ADJ
taxlaw-2813	1223	76	seat	seat	NOUN
taxlaw-2813	1223	77	to	to	ADP
taxlaw-2813	1223	78	transparency	transparency	NOUN
taxlaw-2813	1223	79	and	and	CCONJ
taxlaw-2813	1223	80	reporting	reporting	NOUN
taxlaw-2813	1223	81	issues	issue	NOUN
taxlaw-2813	1223	82	.	.	PUNCT
taxlaw-2813	1224	1	in	in	ADP
taxlaw-2813	1224	2	particular	particular	ADJ
taxlaw-2813	1224	3	,	,	PUNCT
taxlaw-2813	1224	4	the	the	DET
taxlaw-2813	1224	5	oecd	oecd	PROPN
taxlaw-2813	1224	6	softened	soften	VERB
taxlaw-2813	1224	7	several	several	ADJ
taxlaw-2813	1224	8	important	important	ADJ
taxlaw-2813	1224	9	components	component	NOUN
taxlaw-2813	1224	10	of	of	ADP
taxlaw-2813	1224	11	the	the	DET
taxlaw-2813	1224	12	original	original	ADJ
taxlaw-2813	1224	13	proposals	proposal	NOUN
taxlaw-2813	1224	14	.	.	PUNCT
taxlaw-2813	1225	1	furthermore	furthermore	ADV
taxlaw-2813	1225	2	,	,	PUNCT
taxlaw-2813	1225	3	as	as	ADP
taxlaw-2813	1225	4	the	the	DET
taxlaw-2813	1225	5	commitments	commitment	NOUN
taxlaw-2813	1225	6	that	that	PRON
taxlaw-2813	1225	7	they	they	PRON
taxlaw-2813	1225	8	were	be	AUX
taxlaw-2813	1225	9	now	now	ADV
taxlaw-2813	1225	10	seeking	seek	VERB
taxlaw-2813	1225	11	from	from	ADP
taxlaw-2813	1225	12	tax	tax	NOUN
taxlaw-2813	1225	13	havens	haven	NOUN
taxlaw-2813	1225	14	concerned	concern	VERB
taxlaw-2813	1225	15	transparency	transparency	NOUN
taxlaw-2813	1225	16	and	and	CCONJ
taxlaw-2813	1225	17	exchange	exchange	NOUN
taxlaw-2813	1225	18	of	of	ADP
taxlaw-2813	1225	19	information	information	NOUN
taxlaw-2813	1225	20	rather	rather	ADV
taxlaw-2813	1225	21	than	than	ADP
taxlaw-2813	1225	22	tax	tax	NOUN
taxlaw-2813	1225	23	rates	rate	NOUN
taxlaw-2813	1225	24	,	,	PUNCT
taxlaw-2813	1225	25	issues	issue	NOUN
taxlaw-2813	1225	26	such	such	ADJ
taxlaw-2813	1225	27	as	as	ADP
taxlaw-2813	1225	28	ring	ring	NOUN
taxlaw-2813	1225	29	-	-	PUNCT
taxlaw-2813	1225	30	fencing	fencing	NOUN
taxlaw-2813	1225	31	and	and	CCONJ
taxlaw-2813	1225	32	“	"	PUNCT
taxlaw-2813	1225	33	no	no	DET
taxlaw-2813	1225	34	substantial	substantial	ADJ
taxlaw-2813	1225	35	practices	practice	NOUN
taxlaw-2813	1225	36	”	"	PUNCT
taxlaw-2813	1225	37	were	be	AUX
taxlaw-2813	1225	38	removed	remove	VERB
taxlaw-2813	1225	39	from	from	ADP
taxlaw-2813	1225	40	the	the	DET
taxlaw-2813	1225	41	analysis	analysis	NOUN
taxlaw-2813	1225	42	,	,	PUNCT
taxlaw-2813	1225	43	and	and	CCONJ
taxlaw-2813	1225	44	the	the	DET
taxlaw-2813	1225	45	oecd	oecd	PROPN
taxlaw-2813	1225	46	changed	change	VERB
taxlaw-2813	1225	47	the	the	DET
taxlaw-2813	1225	48	expressions	expression	NOUN
taxlaw-2813	1225	49	“	"	PUNCT
taxlaw-2813	1225	50	harmful	harmful	ADJ
taxlaw-2813	1225	51	tax	tax	NOUN
taxlaw-2813	1225	52	competition	competition	NOUN
taxlaw-2813	1225	53	”	"	PUNCT
taxlaw-2813	1225	54	and	and	CCONJ
taxlaw-2813	1225	55	“	"	PUNCT
taxlaw-2813	1225	56	unfair	unfair	ADJ
taxlaw-2813	1225	57	tax	tax	NOUN
taxlaw-2813	1225	58	competition	competition	NOUN
taxlaw-2813	1225	59	”	"	PUNCT
taxlaw-2813	1225	60	to	to	ADP
taxlaw-2813	1225	61	“	"	PUNCT
taxlaw-2813	1225	62	harmful	harmful	ADJ
taxlaw-2813	1225	63	tax	tax	NOUN
taxlaw-2813	1225	64	practices	practice	NOUN
taxlaw-2813	1225	65	.	.	PUNCT
taxlaw-2813	1226	1	”288	”288	ADJ
taxlaw-2813	1226	2	many	many	ADJ
taxlaw-2813	1226	3	offshore	offshore	ADJ
taxlaw-2813	1226	4	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1226	5	were	be	AUX
taxlaw-2813	1226	6	more	more	ADV
taxlaw-2813	1226	7	willing	willing	ADJ
taxlaw-2813	1226	8	to	to	PART
taxlaw-2813	1226	9	comply	comply	VERB
taxlaw-2813	1226	10	with	with	ADP
taxlaw-2813	1226	11	demands	demand	NOUN
taxlaw-2813	1226	12	for	for	ADP
taxlaw-2813	1226	13	transparency	transparency	NOUN
taxlaw-2813	1226	14	than	than	ADP
taxlaw-2813	1226	15	with	with	ADP
taxlaw-2813	1226	16	ones	one	NOUN
taxlaw-2813	1226	17	that	that	PRON
taxlaw-2813	1226	18	they	they	PRON
taxlaw-2813	1226	19	adopt	adopt	VERB
taxlaw-2813	1226	20	higher	high	ADJ
taxlaw-2813	1226	21	tax	tax	NOUN
taxlaw-2813	1226	22	rates	rate	NOUN
taxlaw-2813	1226	23	.	.	PUNCT
taxlaw-2813	1227	1	especially	especially	ADV
taxlaw-2813	1227	2	under	under	ADP
taxlaw-2813	1227	3	the	the	DET
taxlaw-2813	1227	4	condition	condition	NOUN
taxlaw-2813	1227	5	that	that	SCONJ
taxlaw-2813	1227	6	switzerland	switzerland	PROPN
taxlaw-2813	1227	7	and	and	CCONJ
taxlaw-2813	1227	8	luxemburg	luxemburg	PROPN
taxlaw-2813	1227	9	would	would	AUX
taxlaw-2813	1227	10	first	first	ADV
taxlaw-2813	1227	11	need	need	VERB
taxlaw-2813	1227	12	to	to	PART
taxlaw-2813	1227	13	agree	agree	VERB
taxlaw-2813	1227	14	to	to	ADP
taxlaw-2813	1227	15	information	information	NOUN
taxlaw-2813	1227	16	exchange	exchange	NOUN
taxlaw-2813	1227	17	,	,	PUNCT
taxlaw-2813	1227	18	the	the	DET
taxlaw-2813	1227	19	promise	promise	NOUN
taxlaw-2813	1227	20	of	of	ADP
taxlaw-2813	1227	21	future	future	ADJ
taxlaw-2813	1227	22	openness	openness	NOUN
taxlaw-2813	1227	23	in	in	ADP
taxlaw-2813	1227	24	the	the	DET
taxlaw-2813	1227	25	seemingly	seemingly	ADV
taxlaw-2813	1227	26	unlikely	unlikely	ADJ
taxlaw-2813	1227	27	case	case	NOUN
taxlaw-2813	1227	28	that	that	SCONJ
taxlaw-2813	1227	29	those	those	DET
taxlaw-2813	1227	30	two	two	NUM
taxlaw-2813	1227	31	did	do	AUX
taxlaw-2813	1227	32	the	the	DET
taxlaw-2813	1227	33	same	same	ADJ
taxlaw-2813	1227	34	became	become	VERB
taxlaw-2813	1227	35	less	less	ADJ
taxlaw-2813	1227	36	of	of	ADP
taxlaw-2813	1227	37	a	a	DET
taxlaw-2813	1227	38	commitment.289	commitment.289	NOUN
taxlaw-2813	1227	39	as	as	ADP
taxlaw-2813	1227	40	a	a	DET
taxlaw-2813	1227	41	result	result	NOUN
taxlaw-2813	1227	42	,	,	PUNCT
taxlaw-2813	1227	43	the	the	DET
taxlaw-2813	1227	44	oecd	oecd	PROPN
taxlaw-2813	1227	45	reported	report	VERB
taxlaw-2813	1227	46	in	in	ADP
taxlaw-2813	1227	47	2004	2004	NUM
taxlaw-2813	1227	48	284	284	NUM
taxlaw-2813	1227	49	ctpa	ctpa	PROPN
taxlaw-2813	1227	50	senior	senior	ADJ
taxlaw-2813	1227	51	advisor	advisor	NOUN
taxlaw-2813	1227	52	hugh	hugh	PROPN
taxlaw-2813	1227	53	ault	ault	PROPN
taxlaw-2813	1227	54	has	have	AUX
taxlaw-2813	1227	55	argued	argue	VERB
taxlaw-2813	1227	56	that	that	SCONJ
taxlaw-2813	1227	57	the	the	DET
taxlaw-2813	1227	58	o’neill	o’neill	ADJ
taxlaw-2813	1227	59	announcement	announcement	NOUN
taxlaw-2813	1227	60	did	do	AUX
taxlaw-2813	1227	61	not	not	PART
taxlaw-2813	1227	62	have	have	VERB
taxlaw-2813	1227	63	much	much	ADJ
taxlaw-2813	1227	64	impact	impact	NOUN
taxlaw-2813	1227	65	on	on	ADP
taxlaw-2813	1227	66	the	the	DET
taxlaw-2813	1227	67	project	project	NOUN
taxlaw-2813	1227	68	.	.	PUNCT
taxlaw-2813	1228	1	the	the	DET
taxlaw-2813	1228	2	“	"	PUNCT
taxlaw-2813	1228	3	no	no	DET
taxlaw-2813	1228	4	substantial	substantial	ADJ
taxlaw-2813	1228	5	activities	activity	NOUN
taxlaw-2813	1228	6	”	"	PUNCT
taxlaw-2813	1228	7	criteria	criterion	NOUN
taxlaw-2813	1228	8	had	have	AUX
taxlaw-2813	1228	9	been	be	AUX
taxlaw-2813	1228	10	of	of	ADP
taxlaw-2813	1228	11	little	little	ADJ
taxlaw-2813	1228	12	significance	significance	NOUN
taxlaw-2813	1228	13	,	,	PUNCT
taxlaw-2813	1228	14	he	he	PRON
taxlaw-2813	1228	15	argues	argue	VERB
taxlaw-2813	1228	16	,	,	PUNCT
taxlaw-2813	1228	17	and	and	CCONJ
taxlaw-2813	1228	18	the	the	DET
taxlaw-2813	1228	19	promise	promise	NOUN
taxlaw-2813	1228	20	to	to	PART
taxlaw-2813	1228	21	deal	deal	VERB
taxlaw-2813	1228	22	with	with	ADP
taxlaw-2813	1228	23	member	member	NOUN
taxlaw-2813	1228	24	countries	country	NOUN
taxlaw-2813	1228	25	first	first	ADV
taxlaw-2813	1228	26	did	do	VERB
taxlaw-2813	1228	27	no	no	DET
taxlaw-2813	1228	28	harm	harm	NOUN
taxlaw-2813	1228	29	,	,	PUNCT
taxlaw-2813	1228	30	as	as	SCONJ
taxlaw-2813	1228	31	they	they	PRON
taxlaw-2813	1228	32	had	have	AUX
taxlaw-2813	1228	33	already	already	ADV
taxlaw-2813	1228	34	announced	announce	VERB
taxlaw-2813	1228	35	to	to	PART
taxlaw-2813	1228	36	make	make	VERB
taxlaw-2813	1228	37	the	the	DET
taxlaw-2813	1228	38	required	require	VERB
taxlaw-2813	1228	39	changes	change	NOUN
taxlaw-2813	1228	40	.	.	PUNCT
taxlaw-2813	1229	1	see	see	VERB
taxlaw-2813	1229	2	ault	ault	PROPN
taxlaw-2813	1229	3	,	,	PUNCT
taxlaw-2813	1229	4	supra	supra	PROPN
taxlaw-2813	1229	5	note	note	NOUN
taxlaw-2813	1229	6	98	98	NUM
taxlaw-2813	1229	7	,	,	PUNCT
taxlaw-2813	1229	8	at	at	ADP
taxlaw-2813	1229	9	770	770	NUM
taxlaw-2813	1229	10	.	.	PUNCT
taxlaw-2813	1230	1	others	other	NOUN
taxlaw-2813	1230	2	point	point	VERB
taxlaw-2813	1230	3	out	out	ADP
taxlaw-2813	1230	4	that	that	SCONJ
taxlaw-2813	1230	5	the	the	DET
taxlaw-2813	1230	6	oecd	oecd	PROPN
taxlaw-2813	1230	7	had	have	AUX
taxlaw-2813	1230	8	already	already	ADV
taxlaw-2813	1230	9	seen	see	VERB
taxlaw-2813	1230	10	a	a	DET
taxlaw-2813	1230	11	victory	victory	NOUN
taxlaw-2813	1230	12	with	with	ADP
taxlaw-2813	1230	13	so	so	ADV
taxlaw-2813	1230	14	many	many	ADJ
taxlaw-2813	1230	15	regimes	regime	NOUN
taxlaw-2813	1230	16	making	make	VERB
taxlaw-2813	1230	17	concessions	concession	NOUN
taxlaw-2813	1230	18	,	,	PUNCT
taxlaw-2813	1230	19	that	that	SCONJ
taxlaw-2813	1230	20	concentrating	concentrate	VERB
taxlaw-2813	1230	21	on	on	ADP
taxlaw-2813	1230	22	transparency	transparency	NOUN
taxlaw-2813	1230	23	was	be	AUX
taxlaw-2813	1230	24	in	in	ADP
taxlaw-2813	1230	25	any	any	DET
taxlaw-2813	1230	26	case	case	NOUN
taxlaw-2813	1230	27	the	the	DET
taxlaw-2813	1230	28	next	next	ADJ
taxlaw-2813	1230	29	natural	natural	ADJ
taxlaw-2813	1230	30	step	step	NOUN
taxlaw-2813	1230	31	.	.	PUNCT
taxlaw-2813	1231	1	interviews	interview	NOUN
taxlaw-2813	1231	2	3	3	NUM
taxlaw-2813	1231	3	and	and	CCONJ
taxlaw-2813	1231	4	4	4	NUM
taxlaw-2813	1231	5	with	with	ADP
taxlaw-2813	1231	6	oecd	oecd	PROPN
taxlaw-2813	1231	7	personnel	personnel	NOUN
taxlaw-2813	1231	8	,	,	PUNCT
taxlaw-2813	1231	9	supra	supra	PROPN
taxlaw-2813	1231	10	note	note	NOUN
taxlaw-2813	1231	11	100	100	NUM
taxlaw-2813	1231	12	.	.	PUNCT
taxlaw-2813	1231	13	285	285	NUM
taxlaw-2813	1231	14	o’neill	o’neill	NOUN
taxlaw-2813	1231	15	,	,	PUNCT
taxlaw-2813	1231	16	supra	supra	PROPN
taxlaw-2813	1231	17	note	note	NOUN
taxlaw-2813	1232	1	283	283	NUM
taxlaw-2813	1232	2	.	.	PUNCT
taxlaw-2813	1233	1	286	286	NUM
taxlaw-2813	1233	2	interview	interview	NOUN
taxlaw-2813	1233	3	5	5	NUM
taxlaw-2813	1233	4	with	with	ADP
taxlaw-2813	1233	5	oecd	oecd	PROPN
taxlaw-2813	1233	6	personnel	personnel	NOUN
taxlaw-2813	1233	7	,	,	PUNCT
taxlaw-2813	1233	8	supra	supra	PROPN
taxlaw-2813	1233	9	note	note	NOUN
taxlaw-2813	1233	10	100	100	NUM
taxlaw-2813	1233	11	.	.	PUNCT
taxlaw-2813	1233	12	287	287	NUM
taxlaw-2813	1233	13	project	project	NOUN
taxlaw-2813	1233	14	on	on	ADP
taxlaw-2813	1233	15	harmful	harmful	ADJ
taxlaw-2813	1233	16	tax	tax	NOUN
taxlaw-2813	1233	17	practices	practice	NOUN
taxlaw-2813	1233	18	,	,	PUNCT
taxlaw-2813	1233	19	oecd	oecd	PROPN
taxlaw-2813	1233	20	,	,	PUNCT
taxlaw-2813	1233	21	the	the	DET
taxlaw-2813	1233	22	2001	2001	NUM
taxlaw-2813	1233	23	progress	progress	NOUN
taxlaw-2813	1233	24	report	report	NOUN
taxlaw-2813	1233	25	(	(	PUNCT
taxlaw-2813	1233	26	2001	2001	NUM
taxlaw-2813	1233	27	)	)	PUNCT
taxlaw-2813	1233	28	,	,	PUNCT
taxlaw-2813	1233	29	available	available	ADJ
taxlaw-2813	1233	30	at	at	ADP
taxlaw-2813	1233	31	http://www.oecd.org/dataoecd/60/28/2664438.pdf	http://www.oecd.org/dataoecd/60/28/2664438.pdf	X
taxlaw-2813	1233	32	(	(	PUNCT
taxlaw-2813	1233	33	last	last	ADV
taxlaw-2813	1233	34	accessed	access	VERB
taxlaw-2813	1233	35	oct	oct	PROPN
taxlaw-2813	1233	36	.	.	PROPN
taxlaw-2813	1233	37	8	8	NUM
taxlaw-2813	1233	38	,	,	PUNCT
taxlaw-2813	1233	39	2011	2011	NUM
taxlaw-2813	1233	40	)	)	PUNCT
taxlaw-2813	1233	41	;	;	PUNCT
taxlaw-2813	1233	42	interview	interview	NOUN
taxlaw-2813	1233	43	5	5	NUM
taxlaw-2813	1233	44	with	with	ADP
taxlaw-2813	1233	45	oecd	oecd	PROPN
taxlaw-2813	1233	46	personnel	personnel	NOUN
taxlaw-2813	1233	47	,	,	PUNCT
taxlaw-2813	1233	48	supra	supra	PROPN
taxlaw-2813	1233	49	note	note	NOUN
taxlaw-2813	1233	50	100	100	NUM
taxlaw-2813	1233	51	.	.	PUNCT
taxlaw-2813	1234	1	288	288	NUM
taxlaw-2813	1234	2	see	see	VERB
taxlaw-2813	1234	3	generally	generally	ADV
taxlaw-2813	1234	4	oecd	oecd	PROPN
taxlaw-2813	1234	5	,	,	PUNCT
taxlaw-2813	1234	6	supra	supra	PROPN
taxlaw-2813	1234	7	note	note	NOUN
taxlaw-2813	1234	8	287	287	NUM
taxlaw-2813	1234	9	.	.	PUNCT
taxlaw-2813	1235	1	289	289	NUM
taxlaw-2813	1235	2	sharman	sharman	NOUN
taxlaw-2813	1235	3	,	,	PUNCT
taxlaw-2813	1235	4	supra	supra	PROPN
taxlaw-2813	1235	5	note	note	PROPN
taxlaw-2813	1235	6	216	216	NUM
taxlaw-2813	1235	7	,	,	PUNCT
taxlaw-2813	1235	8	at	at	ADP
taxlaw-2813	1235	9	153	153	NUM
taxlaw-2813	1235	10	;	;	PUNCT
taxlaw-2813	1235	11	oecd	oecd	PROPN
taxlaw-2813	1235	12	,	,	PUNCT
taxlaw-2813	1235	13	supra	supra	PROPN
taxlaw-2813	1235	14	note	note	NOUN
taxlaw-2813	1235	15	287	287	NUM
taxlaw-2813	1235	16	,	,	PUNCT
taxlaw-2813	1235	17	at	at	ADP
taxlaw-2813	1235	18	10	10	NUM
taxlaw-2813	1235	19	.	.	PUNCT
taxlaw-2813	1236	1	only	only	ADV
taxlaw-2813	1236	2	seven	seven	NUM
taxlaw-2813	1236	3	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1236	4	(	(	PUNCT
taxlaw-2813	1236	5	andorra	andorra	PROPN
taxlaw-2813	1236	6	,	,	PUNCT
taxlaw-2813	1236	7	liberia	liberia	PROPN
taxlaw-2813	1236	8	,	,	PUNCT
taxlaw-2813	1236	9	liechtenstein	liechtenstein	PROPN
taxlaw-2813	1236	10	,	,	PUNCT
taxlaw-2813	1236	11	the	the	DET
taxlaw-2813	1236	12	marshall	marshall	PROPN
taxlaw-2813	1236	13	islands	islands	PROPN
taxlaw-2813	1236	14	,	,	PUNCT
taxlaw-2813	1236	15	monaco	monaco	PROPN
taxlaw-2813	1236	16	,	,	PUNCT
taxlaw-2813	1236	17	the	the	DET
taxlaw-2813	1236	18	republic	republic	NOUN
taxlaw-2813	1236	19	of	of	ADP
taxlaw-2813	1236	20	nauru	nauru	PROPN
taxlaw-2813	1236	21	,	,	PUNCT
taxlaw-2813	1236	22	and	and	CCONJ
taxlaw-2813	1236	23	vanuatu	vanuatu	NOUN
taxlaw-2813	1236	24	)	)	PUNCT
taxlaw-2813	1236	25	remained	remain	VERB
taxlaw-2813	1236	26	on	on	ADP
taxlaw-2813	1236	27	the	the	DET
taxlaw-2813	1236	28	blacklist	blacklist	NOUN
taxlaw-2813	1236	29	in	in	ADP
taxlaw-2813	1236	30	its	its	PRON
taxlaw-2813	1236	31	updated	update	VERB
taxlaw-2813	1236	32	version	version	NOUN
taxlaw-2813	1236	33	in	in	ADP
taxlaw-2813	1236	34	april	april	PROPN
taxlaw-2813	1236	35	2002	2002	NUM
taxlaw-2813	1236	36	.	.	PUNCT
taxlaw-2813	1237	1	see	see	VERB
taxlaw-2813	1237	2	oecd	oecd	PROPN
taxlaw-2813	1237	3	,	,	PUNCT
taxlaw-2813	1237	4	list	list	NOUN
taxlaw-2813	1237	5	of	of	ADP
taxlaw-2813	1237	6	uncooperative	uncooperative	ADJ
taxlaw-2813	1237	7	tax	tax	NOUN
taxlaw-2813	1237	8	havens	haven	NOUN
taxlaw-2813	1237	9	(	(	PUNCT
taxlaw-2813	1237	10	2000	2000	NUM
taxlaw-2813	1237	11	)	)	PUNCT
taxlaw-2813	1237	12	,	,	PUNCT
taxlaw-2813	1237	13	available	available	ADJ
taxlaw-2813	1237	14	at	at	ADP
taxlaw-2813	1237	15	http://www.oecd.org/document/57/0,3746,en_2649_33745_30578809_1_1_1_1,00.html	http://www.oecd.org/document/57/0,3746,en_2649_33745_30578809_1_1_1_1,00.html	PUNCT
taxlaw-2813	1237	16	(	(	PUNCT
taxlaw-2813	1237	17	last	last	ADV
taxlaw-2813	1237	18	visited	visit	VERB
taxlaw-2813	1237	19	oct	oct	PROPN
taxlaw-2813	1237	20	.	.	PROPN
taxlaw-2813	1237	21	12	12	NUM
taxlaw-2813	1237	22	,	,	PUNCT
taxlaw-2813	1237	23	2011	2011	NUM
taxlaw-2813	1237	24	)	)	PUNCT
taxlaw-2813	1237	25	.	.	PUNCT
taxlaw-2813	1238	1	the	the	DET
taxlaw-2813	1238	2	republic	republic	NOUN
taxlaw-2813	1238	3	of	of	ADP
taxlaw-2813	1238	4	naura	naura	NOUN
taxlaw-2813	1238	5	and	and	CCONJ
taxlaw-2813	1238	6	vanuatu	vanuatu	NOUN
taxlaw-2813	1238	7	were	be	AUX
taxlaw-2813	1238	8	removed	remove	VERB
taxlaw-2813	1238	9	by	by	ADP
taxlaw-2813	1238	10	the	the	DET
taxlaw-2813	1238	11	oecd	oecd	PROPN
taxlaw-2813	1238	12	in	in	ADP
taxlaw-2813	1238	13	2003	2003	NUM
taxlaw-2813	1238	14	.	.	PUNCT
taxlaw-2813	1239	1	project	project	NOUN
taxlaw-2813	1239	2	on	on	ADP
taxlaw-2813	1239	3	harmful	harmful	ADJ
taxlaw-2813	1239	4	tax	tax	NOUN
taxlaw-2813	1239	5	practices	practice	NOUN
taxlaw-2813	1239	6	,	,	PUNCT
taxlaw-2813	1239	7	oecd	oecd	PROPN
taxlaw-2813	1239	8	,	,	PUNCT
taxlaw-2813	1239	9	the	the	DET
taxlaw-2813	1239	10	2004	2004	NUM
taxlaw-2813	1239	11	progress	progress	NOUN
taxlaw-2813	1239	12	report	report	VERB
taxlaw-2813	1239	13	11	11	NUM
taxlaw-2813	1239	14	(	(	PUNCT
taxlaw-2813	1239	15	2004	2004	NUM
taxlaw-2813	1239	16	)	)	PUNCT
taxlaw-2813	1239	17	,	,	PUNCT
taxlaw-2813	1239	18	available	available	ADJ
taxlaw-2813	1239	19	at	at	ADP
taxlaw-2813	1239	20	http://www.oecd.org/dataoecd/60/33/30901115.pdf	http://www.oecd.org/dataoecd/60/33/30901115.pdf	PROPN
taxlaw-2813	1239	21	(	(	PUNCT
taxlaw-2813	1239	22	last	last	ADJ
taxlaw-2813	1239	23	visited	visit	VERB
taxlaw-2813	1239	24	oct	oct	PROPN
taxlaw-2813	1239	25	.	.	PROPN
taxlaw-2813	1239	26	8	8	NUM
taxlaw-2813	1239	27	,	,	PUNCT
taxlaw-2813	1239	28	2011	2011	NUM
taxlaw-2813	1239	29	)	)	PUNCT
taxlaw-2813	1239	30	.	.	PUNCT
taxlaw-2813	1240	1	the	the	DET
taxlaw-2813	1240	2	2004	2004	NUM
taxlaw-2813	1240	3	progress	progress	NOUN
taxlaw-2813	1240	4	report	report	NOUN
taxlaw-2813	1240	5	announced	announce	VERB
taxlaw-2813	1240	6	that	that	SCONJ
taxlaw-2813	1240	7	twenty	twenty	NUM
taxlaw-2813	1240	8	-	-	PUNCT
taxlaw-2813	1240	9	two	two	NUM
taxlaw-2813	1240	10	offshore	offshore	ADJ
taxlaw-2813	1240	11	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1240	12	had	have	AUX
taxlaw-2813	1240	13	complied	comply	VERB
taxlaw-2813	1240	14	with	with	ADP
taxlaw-2813	1240	15	the	the	DET
taxlaw-2813	1240	16	oecd	oecd	PROPN
taxlaw-2813	1240	17	transparency	transparency	NOUN
taxlaw-2813	1240	18	standards	standard	NOUN
taxlaw-2813	1240	19	and	and	CCONJ
taxlaw-2813	1240	20	exchange	exchange	NOUN
taxlaw-2813	1240	21	of	of	ADP
taxlaw-2813	1240	22	information	information	NOUN
taxlaw-2813	1240	23	since	since	SCONJ
taxlaw-2813	1240	24	2001	2001	NUM
taxlaw-2813	1240	25	.	.	PUNCT
taxlaw-2813	1241	1	i	i	PRON
taxlaw-2813	1241	2	d.	d.	PROPN
taxlaw-2813	1241	3	at	at	ADP
taxlaw-2813	1241	4	11	11	NUM
taxlaw-2813	1241	5	.	.	PUNCT
taxlaw-2813	1241	6	50	50	NUM
taxlaw-2813	1241	7	columbia	columbia	PROPN
taxlaw-2813	1241	8	journal	journal	NOUN
taxlaw-2813	1241	9	of	of	ADP
taxlaw-2813	1241	10	tax	tax	NOUN
taxlaw-2813	1241	11	law	law	NOUN
taxlaw-2813	1241	12	[	[	X
taxlaw-2813	1241	13	vol.4:1	vol.4:1	ADP
taxlaw-2813	1241	14	that	that	SCONJ
taxlaw-2813	1241	15	“	"	PUNCT
taxlaw-2813	1241	16	an	an	DET
taxlaw-2813	1241	17	overwhelming	overwhelming	ADJ
taxlaw-2813	1241	18	majority	majority	NOUN
taxlaw-2813	1241	19	of	of	ADP
taxlaw-2813	1241	20	countries	country	NOUN
taxlaw-2813	1241	21	and	and	CCONJ
taxlaw-2813	1241	22	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1241	23	identified	identify	VERB
taxlaw-2813	1241	24	in	in	ADP
taxlaw-2813	1241	25	2000	2000	NUM
taxlaw-2813	1241	26	have	have	AUX
taxlaw-2813	1241	27	agreed	agree	VERB
taxlaw-2813	1241	28	to	to	PART
taxlaw-2813	1241	29	work	work	VERB
taxlaw-2813	1241	30	toward	toward	ADP
taxlaw-2813	1241	31	transparency	transparency	NOUN
taxlaw-2813	1241	32	and	and	CCONJ
taxlaw-2813	1241	33	effective	effective	ADJ
taxlaw-2813	1241	34	exchange	exchange	NOUN
taxlaw-2813	1241	35	of	of	ADP
taxlaw-2813	1241	36	information	information	NOUN
taxlaw-2813	1241	37	.	.	PUNCT
taxlaw-2813	1241	38	”290	”290	PUNCT
taxlaw-2813	1242	1	the	the	DET
taxlaw-2813	1242	2	loss	loss	NOUN
taxlaw-2813	1242	3	of	of	ADP
taxlaw-2813	1242	4	u.s	u.s	PROPN
taxlaw-2813	1242	5	.	.	PROPN
taxlaw-2813	1242	6	support	support	NOUN
taxlaw-2813	1242	7	weakened	weaken	VERB
taxlaw-2813	1242	8	the	the	DET
taxlaw-2813	1242	9	anti	anti	ADJ
taxlaw-2813	1242	10	-	-	ADJ
taxlaw-2813	1242	11	tax	tax	ADJ
taxlaw-2813	1242	12	-	-	PUNCT
taxlaw-2813	1242	13	competition	competition	NOUN
taxlaw-2813	1242	14	efforts	effort	NOUN
taxlaw-2813	1242	15	.	.	PUNCT
taxlaw-2813	1243	1	this	this	DET
taxlaw-2813	1243	2	weakness	weakness	NOUN
taxlaw-2813	1243	3	can	can	AUX
taxlaw-2813	1243	4	be	be	AUX
taxlaw-2813	1243	5	seen	see	VERB
taxlaw-2813	1243	6	in	in	ADP
taxlaw-2813	1243	7	the	the	DET
taxlaw-2813	1243	8	oecd	oecd	PROPN
taxlaw-2813	1243	9	’s	’s	PART
taxlaw-2813	1243	10	abandonment	abandonment	NOUN
taxlaw-2813	1243	11	of	of	ADP
taxlaw-2813	1243	12	its	its	PRON
taxlaw-2813	1243	13	aggressive	aggressive	ADJ
taxlaw-2813	1243	14	efforts	effort	NOUN
taxlaw-2813	1243	15	to	to	PART
taxlaw-2813	1243	16	coerce	coerce	VERB
taxlaw-2813	1243	17	the	the	DET
taxlaw-2813	1243	18	ofcs	ofc	NOUN
taxlaw-2813	1243	19	to	to	PART
taxlaw-2813	1243	20	conform	conform	VERB
taxlaw-2813	1243	21	to	to	ADP
taxlaw-2813	1243	22	its	its	PRON
taxlaw-2813	1243	23	substantive	substantive	ADJ
taxlaw-2813	1243	24	tax	tax	NOUN
taxlaw-2813	1243	25	standards	standard	NOUN
taxlaw-2813	1243	26	through	through	ADP
taxlaw-2813	1243	27	the	the	DET
taxlaw-2813	1243	28	blacklist.291	blacklist.291	NOUN
taxlaw-2813	1243	29	negotiations	negotiation	NOUN
taxlaw-2813	1243	30	between	between	ADP
taxlaw-2813	1243	31	the	the	DET
taxlaw-2813	1243	32	oecd	oecd	PROPN
taxlaw-2813	1243	33	and	and	CCONJ
taxlaw-2813	1243	34	ofcs	ofc	NOUN
taxlaw-2813	1243	35	began	begin	VERB
taxlaw-2813	1243	36	to	to	PART
taxlaw-2813	1243	37	be	be	AUX
taxlaw-2813	1243	38	held	hold	VERB
taxlaw-2813	1243	39	on	on	ADP
taxlaw-2813	1243	40	a	a	DET
taxlaw-2813	1243	41	multilateral	multilateral	ADJ
taxlaw-2813	1243	42	basis	basis	NOUN
taxlaw-2813	1243	43	,	,	PUNCT
taxlaw-2813	1243	44	described	describe	VERB
taxlaw-2813	1243	45	as	as	ADP
taxlaw-2813	1243	46	“	"	PUNCT
taxlaw-2813	1243	47	a	a	DET
taxlaw-2813	1243	48	co	co	ADJ
taxlaw-2813	1243	49	-	-	ADJ
taxlaw-2813	1243	50	operative	operative	ADJ
taxlaw-2813	1243	51	process”292	process”292	NOUN
taxlaw-2813	1243	52	rather	rather	ADV
taxlaw-2813	1243	53	than	than	ADP
taxlaw-2813	1243	54	in	in	ADP
taxlaw-2813	1243	55	the	the	DET
taxlaw-2813	1243	56	context	context	NOUN
taxlaw-2813	1243	57	of	of	ADP
taxlaw-2813	1243	58	ofcs	ofc	NOUN
taxlaw-2813	1243	59	individually	individually	ADV
taxlaw-2813	1243	60	attempting	attempt	VERB
taxlaw-2813	1243	61	to	to	PART
taxlaw-2813	1243	62	clear	clear	ADJ
taxlaw-2813	1243	63	blacklisting	blacklisting	NOUN
taxlaw-2813	1243	64	.	.	PUNCT
taxlaw-2813	1244	1	to	to	PART
taxlaw-2813	1244	2	prevent	prevent	VERB
taxlaw-2813	1244	3	sanctions	sanction	NOUN
taxlaw-2813	1244	4	breaching	breach	VERB
taxlaw-2813	1244	5	the	the	DET
taxlaw-2813	1244	6	level	level	NOUN
taxlaw-2813	1244	7	-	-	PUNCT
taxlaw-2813	1244	8	playing	playing	NOUN
taxlaw-2813	1244	9	-	-	PUNCT
taxlaw-2813	1244	10	field	field	NOUN
taxlaw-2813	1244	11	objective	objective	NOUN
taxlaw-2813	1244	12	,	,	PUNCT
taxlaw-2813	1244	13	the	the	DET
taxlaw-2813	1244	14	oecd	oecd	PROPN
taxlaw-2813	1244	15	agreed	agree	VERB
taxlaw-2813	1244	16	that	that	SCONJ
taxlaw-2813	1244	17	no	no	DET
taxlaw-2813	1244	18	non	non	NOUN
taxlaw-2813	1244	19	-	-	NOUN
taxlaw-2813	1244	20	member	member	NOUN
taxlaw-2813	1244	21	would	would	AUX
taxlaw-2813	1244	22	be	be	AUX
taxlaw-2813	1244	23	targeted	target	VERB
taxlaw-2813	1244	24	with	with	ADP
taxlaw-2813	1244	25	the	the	DET
taxlaw-2813	1244	26	“	"	PUNCT
taxlaw-2813	1244	27	co	co	VERB
taxlaw-2813	1244	28	-	-	ADJ
taxlaw-2813	1244	29	ordinated	ordinated	ADJ
taxlaw-2813	1244	30	defensive	defensive	ADJ
taxlaw-2813	1244	31	measures	measure	NOUN
taxlaw-2813	1244	32	”	"	PUNCT
taxlaw-2813	1244	33	until	until	SCONJ
taxlaw-2813	1244	34	oecd	oecd	PROPN
taxlaw-2813	1244	35	members	member	NOUN
taxlaw-2813	1244	36	themselves	themselves	PRON
taxlaw-2813	1244	37	were	be	AUX
taxlaw-2813	1244	38	in	in	ADP
taxlaw-2813	1244	39	compliance	compliance	NOUN
taxlaw-2813	1244	40	with	with	ADP
taxlaw-2813	1244	41	the	the	DET
taxlaw-2813	1244	42	standards.293	standards.293	NOUN
taxlaw-2813	1244	43	since	since	SCONJ
taxlaw-2813	1244	44	this	this	PRON
taxlaw-2813	1244	45	never	never	ADV
taxlaw-2813	1244	46	happened	happen	VERB
taxlaw-2813	1244	47	,	,	PUNCT
taxlaw-2813	1244	48	the	the	DET
taxlaw-2813	1244	49	commitments	commitment	NOUN
taxlaw-2813	1244	50	made	make	VERB
taxlaw-2813	1244	51	after	after	SCONJ
taxlaw-2813	1244	52	these	these	DET
taxlaw-2813	1244	53	adjustments	adjustment	NOUN
taxlaw-2813	1244	54	can	can	AUX
taxlaw-2813	1244	55	not	not	PART
taxlaw-2813	1244	56	be	be	AUX
taxlaw-2813	1244	57	interpreted	interpret	VERB
taxlaw-2813	1244	58	as	as	ADP
taxlaw-2813	1244	59	the	the	DET
taxlaw-2813	1244	60	same	same	ADJ
taxlaw-2813	1244	61	kind	kind	NOUN
taxlaw-2813	1244	62	of	of	ADP
taxlaw-2813	1244	63	surrender	surrender	NOUN
taxlaw-2813	1244	64	that	that	SCONJ
taxlaw-2813	1244	65	the	the	DET
taxlaw-2813	1244	66	cayman	cayman	PROPN
taxlaw-2813	1244	67	islands	island	NOUN
taxlaw-2813	1244	68	engaged	engage	VERB
taxlaw-2813	1244	69	in	in	ADP
taxlaw-2813	1244	70	after	after	ADP
taxlaw-2813	1244	71	the	the	DET
taxlaw-2813	1244	72	release	release	NOUN
taxlaw-2813	1244	73	of	of	ADP
taxlaw-2813	1244	74	harmful	harmful	ADJ
taxlaw-2813	1244	75	tax	tax	NOUN
taxlaw-2813	1244	76	competition	competition	NOUN
taxlaw-2813	1244	77	in	in	ADP
taxlaw-2813	1244	78	1998.294	1998.294	PROPN
taxlaw-2813	1244	79	the	the	DET
taxlaw-2813	1244	80	application	application	NOUN
taxlaw-2813	1244	81	of	of	ADP
taxlaw-2813	1244	82	a	a	DET
taxlaw-2813	1244	83	slightly	slightly	ADV
taxlaw-2813	1244	84	softer	soft	ADJ
taxlaw-2813	1244	85	approach	approach	NOUN
taxlaw-2813	1244	86	seems	seem	VERB
taxlaw-2813	1244	87	mainly	mainly	ADV
taxlaw-2813	1244	88	to	to	PART
taxlaw-2813	1244	89	have	have	AUX
taxlaw-2813	1244	90	been	be	AUX
taxlaw-2813	1244	91	a	a	DET
taxlaw-2813	1244	92	response	response	NOUN
taxlaw-2813	1244	93	to	to	ADP
taxlaw-2813	1244	94	overwhelming	overwhelming	ADJ
taxlaw-2813	1244	95	criticism	criticism	NOUN
taxlaw-2813	1244	96	by	by	ADP
taxlaw-2813	1244	97	ofcs	ofc	NOUN
taxlaw-2813	1244	98	and	and	CCONJ
taxlaw-2813	1244	99	their	their	PRON
taxlaw-2813	1244	100	backers	backer	NOUN
taxlaw-2813	1244	101	of	of	ADP
taxlaw-2813	1244	102	harmful	harmful	ADJ
taxlaw-2813	1244	103	tax	tax	NOUN
taxlaw-2813	1244	104	competition	competition	NOUN
taxlaw-2813	1244	105	and	and	CCONJ
taxlaw-2813	1244	106	the	the	DET
taxlaw-2813	1244	107	published	publish	VERB
taxlaw-2813	1244	108	blacklist	blacklist	NOUN
taxlaw-2813	1244	109	in	in	ADP
taxlaw-2813	1244	110	2000.295	2000.295	NUM
taxlaw-2813	1244	111	in	in	ADP
taxlaw-2813	1244	112	particular	particular	ADJ
taxlaw-2813	1244	113	,	,	PUNCT
taxlaw-2813	1244	114	part	part	NOUN
taxlaw-2813	1244	115	of	of	ADP
taxlaw-2813	1244	116	the	the	DET
taxlaw-2813	1244	117	failure	failure	NOUN
taxlaw-2813	1244	118	of	of	ADP
taxlaw-2813	1244	119	harmful	harmful	ADJ
taxlaw-2813	1244	120	tax	tax	NOUN
taxlaw-2813	1244	121	competition	competition	NOUN
taxlaw-2813	1244	122	stemmed	stem	VERB
taxlaw-2813	1244	123	from	from	ADP
taxlaw-2813	1244	124	the	the	DET
taxlaw-2813	1244	125	ofcs	ofc	NOUN
taxlaw-2813	1244	126	’	'	PUNCT
taxlaw-2813	1244	127	effort	effort	NOUN
taxlaw-2813	1244	128	to	to	PART
taxlaw-2813	1244	129	push	push	VERB
taxlaw-2813	1244	130	back	back	ADV
taxlaw-2813	1244	131	on	on	ADP
taxlaw-2813	1244	132	the	the	DET
taxlaw-2813	1244	133	intellectual	intellectual	ADJ
taxlaw-2813	1244	134	front	front	NOUN
taxlaw-2813	1244	135	through	through	ADP
taxlaw-2813	1244	136	the	the	DET
taxlaw-2813	1244	137	2006	2006	NUM
taxlaw-2813	1244	138	report	report	NOUN
taxlaw-2813	1244	139	tax	tax	NOUN
taxlaw-2813	1244	140	cooperation	cooperation	NOUN
taxlaw-2813	1244	141	:	:	PUNCT
taxlaw-2813	1244	142	towards	towards	ADP
taxlaw-2813	1244	143	a	a	DET
taxlaw-2813	1244	144	level	level	ADJ
taxlaw-2813	1244	145	playing	playing	NOUN
taxlaw-2813	1244	146	field,296	field,296	NOUN
taxlaw-2813	1244	147	issued	issue	VERB
taxlaw-2813	1244	148	with	with	ADP
taxlaw-2813	1244	149	the	the	DET
taxlaw-2813	1244	150	support	support	NOUN
taxlaw-2813	1244	151	of	of	ADP
taxlaw-2813	1244	152	the	the	DET
taxlaw-2813	1244	153	commonwealth	commonwealth	NOUN
taxlaw-2813	1244	154	secretariat.297	secretariat.297	PROPN
taxlaw-2813	1244	155	much	much	ADV
taxlaw-2813	1244	156	as	as	SCONJ
taxlaw-2813	1244	157	owens	owens	PROPN
taxlaw-2813	1244	158	had	have	AUX
taxlaw-2813	1244	159	used	use	VERB
taxlaw-2813	1244	160	the	the	DET
taxlaw-2813	1244	161	g7	g7	PROPN
taxlaw-2813	1244	162	when	when	SCONJ
taxlaw-2813	1244	163	his	his	PRON
taxlaw-2813	1244	164	initial	initial	ADJ
taxlaw-2813	1244	165	push	push	NOUN
taxlaw-2813	1244	166	at	at	ADP
taxlaw-2813	1244	167	the	the	DET
taxlaw-2813	1244	168	oecd	oecd	PROPN
taxlaw-2813	1244	169	had	have	AUX
taxlaw-2813	1244	170	failed	fail	VERB
taxlaw-2813	1244	171	,	,	PUNCT
taxlaw-2813	1244	172	the	the	DET
taxlaw-2813	1244	173	ofcs	ofc	NOUN
taxlaw-2813	1244	174	successfully	successfully	ADV
taxlaw-2813	1244	175	brought	bring	VERB
taxlaw-2813	1244	176	the	the	DET
taxlaw-2813	1244	177	commonwealth	commonwealth	NOUN
taxlaw-2813	1244	178	into	into	ADP
taxlaw-2813	1244	179	the	the	DET
taxlaw-2813	1244	180	debate	debate	NOUN
taxlaw-2813	1244	181	,	,	PUNCT
taxlaw-2813	1244	182	using	use	VERB
taxlaw-2813	1244	183	a	a	DET
taxlaw-2813	1244	184	forum	forum	NOUN
taxlaw-2813	1244	185	in	in	ADP
taxlaw-2813	1244	186	which	which	PRON
taxlaw-2813	1244	187	a	a	DET
taxlaw-2813	1244	188	number	number	NOUN
taxlaw-2813	1244	189	of	of	ADP
taxlaw-2813	1244	190	small	small	ADJ
taxlaw-2813	1244	191	ofcs	ofc	NOUN
taxlaw-2813	1244	192	were	be	AUX
taxlaw-2813	1244	193	members	member	NOUN
taxlaw-2813	1244	194	and	and	CCONJ
taxlaw-2813	1244	195	in	in	ADP
taxlaw-2813	1244	196	which	which	PRON
taxlaw-2813	1244	197	britain	britain	PROPN
taxlaw-2813	1244	198	would	would	AUX
taxlaw-2813	1244	199	find	find	VERB
taxlaw-2813	1244	200	it	it	PRON
taxlaw-2813	1244	201	harder	hard	ADJ
taxlaw-2813	1244	202	to	to	PART
taxlaw-2813	1244	203	obstruct	obstruct	VERB
taxlaw-2813	1244	204	their	their	PRON
taxlaw-2813	1244	205	efforts	effort	NOUN
taxlaw-2813	1244	206	since	since	SCONJ
taxlaw-2813	1244	207	it	it	PRON
taxlaw-2813	1244	208	would	would	AUX
taxlaw-2813	1244	209	not	not	PART
taxlaw-2813	1244	210	have	have	VERB
taxlaw-2813	1244	211	its	its	PRON
taxlaw-2813	1244	212	european	european	ADJ
taxlaw-2813	1244	213	allies	ally	NOUN
taxlaw-2813	1244	214	to	to	PART
taxlaw-2813	1244	215	support	support	VERB
taxlaw-2813	1244	216	it	it	PRON
taxlaw-2813	1244	217	.	.	PUNCT
taxlaw-2813	1245	1	they	they	PRON
taxlaw-2813	1245	2	poked	poke	VERB
taxlaw-2813	1245	3	290	290	NUM
taxlaw-2813	1245	4	oecd	oecd	NOUN
taxlaw-2813	1245	5	,	,	PUNCT
taxlaw-2813	1245	6	tax	tax	NOUN
taxlaw-2813	1245	7	co	co	NOUN
taxlaw-2813	1245	8	-	-	NOUN
taxlaw-2813	1245	9	operation	operation	NOUN
taxlaw-2813	1245	10	:	:	PUNCT
taxlaw-2813	1245	11	towards	towards	ADP
taxlaw-2813	1245	12	a	a	DET
taxlaw-2813	1245	13	level	level	ADJ
taxlaw-2813	1245	14	playing	playing	NOUN
taxlaw-2813	1245	15	field	field	NOUN
taxlaw-2813	1245	16	(	(	PUNCT
taxlaw-2813	1245	17	2006	2006	NUM
taxlaw-2813	1245	18	)	)	PUNCT
taxlaw-2813	1245	19	,	,	PUNCT
taxlaw-2813	1245	20	available	available	ADJ
taxlaw-2813	1245	21	at	at	ADP
taxlaw-2813	1245	22	http://www.oecd.org/tax/transparency/44430286.pdf	http://www.oecd.org/tax/transparency/44430286.pdf	PROPN
taxlaw-2813	1245	23	(	(	PUNCT
taxlaw-2813	1245	24	last	last	ADV
taxlaw-2813	1245	25	visited	visit	VERB
taxlaw-2813	1245	26	oct	oct	PROPN
taxlaw-2813	1245	27	.	.	PROPN
taxlaw-2813	1245	28	25	25	NUM
taxlaw-2813	1245	29	,	,	PUNCT
taxlaw-2813	1245	30	2011	2011	NUM
taxlaw-2813	1245	31	)	)	PUNCT
taxlaw-2813	1245	32	.	.	PUNCT
taxlaw-2813	1246	1	291	291	NUM
taxlaw-2813	1246	2	see	see	VERB
taxlaw-2813	1246	3	boise	boise	PROPN
taxlaw-2813	1246	4	,	,	PUNCT
taxlaw-2813	1246	5	supra	supra	PROPN
taxlaw-2813	1246	6	note	note	NOUN
taxlaw-2813	1246	7	204	204	NUM
taxlaw-2813	1246	8	,	,	PUNCT
taxlaw-2813	1246	9	at	at	ADP
taxlaw-2813	1246	10	68	68	NUM
taxlaw-2813	1246	11	.	.	PUNCT
taxlaw-2813	1246	12	292	292	NUM
taxlaw-2813	1246	13	oecd	oecd	PROPN
taxlaw-2813	1246	14	,	,	PUNCT
taxlaw-2813	1246	15	supra	supra	PROPN
taxlaw-2813	1246	16	note	note	NOUN
taxlaw-2813	1246	17	287	287	NUM
taxlaw-2813	1246	18	,	,	PUNCT
taxlaw-2813	1246	19	at	at	ADP
taxlaw-2813	1246	20	9	9	NUM
taxlaw-2813	1246	21	.	.	NOUN
taxlaw-2813	1246	22	293	293	NUM
taxlaw-2813	1246	23	oecd	oecd	PROPN
taxlaw-2813	1246	24	,	,	PUNCT
taxlaw-2813	1246	25	supra	supra	PROPN
taxlaw-2813	1246	26	note	note	NOUN
taxlaw-2813	1246	27	287	287	NUM
taxlaw-2813	1246	28	,	,	PUNCT
taxlaw-2813	1246	29	at	at	ADP
taxlaw-2813	1246	30	10	10	NUM
taxlaw-2813	1246	31	.	.	PUNCT
taxlaw-2813	1247	1	in	in	ADP
taxlaw-2813	1247	2	light	light	NOUN
taxlaw-2813	1247	3	of	of	ADP
taxlaw-2813	1247	4	this	this	PRON
taxlaw-2813	1247	5	,	,	PUNCT
taxlaw-2813	1247	6	the	the	DET
taxlaw-2813	1247	7	july	july	PROPN
taxlaw-2813	1247	8	2001	2001	NUM
taxlaw-2813	1247	9	deadline	deadline	NOUN
taxlaw-2813	1247	10	for	for	ADP
taxlaw-2813	1247	11	commitments	commitment	NOUN
taxlaw-2813	1247	12	was	be	AUX
taxlaw-2813	1247	13	postponed	postpone	VERB
taxlaw-2813	1247	14	until	until	ADP
taxlaw-2813	1247	15	february	february	PROPN
taxlaw-2813	1247	16	2002	2002	NUM
taxlaw-2813	1247	17	.	.	PUNCT
taxlaw-2813	1248	1	i	i	PRON
taxlaw-2813	1248	2	d.	d.	PROPN
taxlaw-2813	1248	3	294	294	NUM
taxlaw-2813	1248	4	see	see	VERB
taxlaw-2813	1248	5	sharman	sharman	NOUN
taxlaw-2813	1248	6	,	,	PUNCT
taxlaw-2813	1248	7	supra	supra	PROPN
taxlaw-2813	1248	8	note	note	PROPN
taxlaw-2813	1248	9	216	216	NUM
taxlaw-2813	1248	10	,	,	PUNCT
taxlaw-2813	1248	11	at	at	ADP
taxlaw-2813	1248	12	153	153	NUM
taxlaw-2813	1248	13	.	.	NOUN
taxlaw-2813	1248	14	295	295	NUM
taxlaw-2813	1249	1	the	the	DET
taxlaw-2813	1249	2	oecd	oecd	PROPN
taxlaw-2813	1249	3	was	be	AUX
taxlaw-2813	1249	4	accused	accuse	VERB
taxlaw-2813	1249	5	of	of	ADP
taxlaw-2813	1249	6	a	a	DET
taxlaw-2813	1249	7	double	double	ADJ
taxlaw-2813	1249	8	standard	standard	NOUN
taxlaw-2813	1249	9	when	when	SCONJ
taxlaw-2813	1249	10	two	two	NUM
taxlaw-2813	1249	11	of	of	ADP
taxlaw-2813	1249	12	its	its	PRON
taxlaw-2813	1249	13	members	member	NOUN
taxlaw-2813	1249	14	(	(	PUNCT
taxlaw-2813	1249	15	switzerland	switzerland	NOUN
taxlaw-2813	1249	16	and	and	CCONJ
taxlaw-2813	1249	17	lichtenstein	lichtenstein	PROPN
taxlaw-2813	1249	18	)	)	PUNCT
taxlaw-2813	1249	19	could	could	AUX
taxlaw-2813	1249	20	abstain	abstain	VERB
taxlaw-2813	1249	21	from	from	ADP
taxlaw-2813	1249	22	the	the	DET
taxlaw-2813	1249	23	recommendations	recommendation	NOUN
taxlaw-2813	1249	24	about	about	ADP
taxlaw-2813	1249	25	transparency	transparency	NOUN
taxlaw-2813	1249	26	and	and	CCONJ
taxlaw-2813	1249	27	non-“harmful	non-“harmful	ADJ
taxlaw-2813	1249	28	”	"	PUNCT
taxlaw-2813	1249	29	tax	tax	NOUN
taxlaw-2813	1249	30	practices	practice	NOUN
taxlaw-2813	1249	31	,	,	PUNCT
taxlaw-2813	1249	32	while	while	SCONJ
taxlaw-2813	1249	33	non	non	NOUN
taxlaw-2813	1249	34	-	-	NOUN
taxlaw-2813	1249	35	members	member	NOUN
taxlaw-2813	1249	36	were	be	AUX
taxlaw-2813	1249	37	being	be	AUX
taxlaw-2813	1249	38	targeted	target	VERB
taxlaw-2813	1249	39	.	.	PUNCT
taxlaw-2813	1250	1	see	see	VERB
taxlaw-2813	1250	2	sharman	sharman	PROPN
taxlaw-2813	1250	3	,	,	PUNCT
taxlaw-2813	1250	4	supra	supra	PROPN
taxlaw-2813	1250	5	note	note	PROPN
taxlaw-2813	1250	6	216	216	NUM
taxlaw-2813	1250	7	,	,	PUNCT
taxlaw-2813	1250	8	at	at	ADP
taxlaw-2813	1250	9	90	90	NUM
taxlaw-2813	1250	10	.	.	PUNCT
taxlaw-2813	1251	1	this	this	PRON
taxlaw-2813	1251	2	was	be	AUX
taxlaw-2813	1251	3	indeed	indeed	ADV
taxlaw-2813	1251	4	in	in	ADP
taxlaw-2813	1251	5	contradiction	contradiction	NOUN
taxlaw-2813	1251	6	to	to	ADP
taxlaw-2813	1251	7	the	the	DET
taxlaw-2813	1251	8	organization	organization	NOUN
taxlaw-2813	1251	9	’s	’s	PART
taxlaw-2813	1251	10	claim	claim	NOUN
taxlaw-2813	1251	11	to	to	PART
taxlaw-2813	1251	12	be	be	AUX
taxlaw-2813	1251	13	promoting	promote	VERB
taxlaw-2813	1251	14	a	a	DET
taxlaw-2813	1251	15	“	"	PUNCT
taxlaw-2813	1251	16	level	level	ADJ
taxlaw-2813	1251	17	playing	playing	NOUN
taxlaw-2813	1251	18	-	-	PUNCT
taxlaw-2813	1251	19	field	field	NOUN
taxlaw-2813	1251	20	.	.	PUNCT
taxlaw-2813	1251	21	”	"	PUNCT
taxlaw-2813	1252	1	i	i	PRON
taxlaw-2813	1252	2	d.	d.	PROPN
taxlaw-2813	1252	3	the	the	DET
taxlaw-2813	1252	4	targeted	target	VERB
taxlaw-2813	1252	5	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1252	6	themselves	themselves	PRON
taxlaw-2813	1252	7	expressed	express	VERB
taxlaw-2813	1252	8	discontent	discontent	NOUN
taxlaw-2813	1252	9	with	with	ADP
taxlaw-2813	1252	10	the	the	DET
taxlaw-2813	1252	11	report	report	NOUN
taxlaw-2813	1252	12	and	and	CCONJ
taxlaw-2813	1252	13	the	the	DET
taxlaw-2813	1252	14	business	business	NOUN
taxlaw-2813	1252	15	community	community	NOUN
taxlaw-2813	1252	16	at	at	ADP
taxlaw-2813	1252	17	large	large	ADJ
taxlaw-2813	1252	18	was	be	AUX
taxlaw-2813	1252	19	critical	critical	ADJ
taxlaw-2813	1252	20	.	.	PUNCT
taxlaw-2813	1253	1	for	for	ADP
taxlaw-2813	1253	2	example	example	NOUN
taxlaw-2813	1253	3	,	,	PUNCT
taxlaw-2813	1253	4	the	the	DET
taxlaw-2813	1253	5	prime	prime	ADJ
taxlaw-2813	1253	6	minister	minister	NOUN
taxlaw-2813	1253	7	of	of	ADP
taxlaw-2813	1253	8	st	st	PROPN
taxlaw-2813	1253	9	.	.	PROPN
taxlaw-2813	1253	10	vincent	vincent	PROPN
taxlaw-2813	1253	11	and	and	CCONJ
taxlaw-2813	1253	12	the	the	DET
taxlaw-2813	1253	13	grenadines	grenadines	PROPN
taxlaw-2813	1253	14	pointed	point	VERB
taxlaw-2813	1253	15	out	out	ADP
taxlaw-2813	1253	16	that	that	SCONJ
taxlaw-2813	1253	17	“	"	PUNCT
taxlaw-2813	1253	18	[	[	X
taxlaw-2813	1253	19	t]he	t]he	ADV
taxlaw-2813	1253	20	international	international	ADJ
taxlaw-2813	1253	21	financial	financial	ADJ
taxlaw-2813	1253	22	community	community	NOUN
taxlaw-2813	1253	23	urges	urge	VERB
taxlaw-2813	1253	24	competition	competition	NOUN
taxlaw-2813	1253	25	and	and	CCONJ
taxlaw-2813	1253	26	open	open	ADJ
taxlaw-2813	1253	27	markets	market	NOUN
taxlaw-2813	1253	28	but	but	CCONJ
taxlaw-2813	1253	29	when	when	SCONJ
taxlaw-2813	1253	30	we	we	PRON
taxlaw-2813	1253	31	succeed	succeed	VERB
taxlaw-2813	1253	32	they	they	PRON
taxlaw-2813	1253	33	declare	declare	VERB
taxlaw-2813	1253	34	it	it	PRON
taxlaw-2813	1253	35	unfair	unfair	ADJ
taxlaw-2813	1253	36	.	.	PUNCT
taxlaw-2813	1253	37	”	"	PUNCT
taxlaw-2813	1254	1	i	i	PRON
taxlaw-2813	1254	2	d.	d.	PROPN
taxlaw-2813	1254	3	the	the	DET
taxlaw-2813	1254	4	oecd	oecd	PROPN
taxlaw-2813	1254	5	’s	’s	PART
taxlaw-2813	1254	6	own	own	ADJ
taxlaw-2813	1254	7	business	business	NOUN
taxlaw-2813	1254	8	industry	industry	NOUN
taxlaw-2813	1254	9	advisory	advisory	ADJ
taxlaw-2813	1254	10	committee	committee	NOUN
taxlaw-2813	1254	11	(	(	PUNCT
taxlaw-2813	1254	12	biac	biac	PROPN
taxlaw-2813	1254	13	)	)	PUNCT
taxlaw-2813	1254	14	launched	launch	VERB
taxlaw-2813	1254	15	harsh	harsh	ADJ
taxlaw-2813	1254	16	criticism	criticism	NOUN
taxlaw-2813	1254	17	in	in	ADP
taxlaw-2813	1254	18	1999	1999	NUM
taxlaw-2813	1254	19	at	at	ADP
taxlaw-2813	1254	20	the	the	DET
taxlaw-2813	1254	21	oecd	oecd	PROPN
taxlaw-2813	1254	22	project	project	NOUN
taxlaw-2813	1254	23	as	as	ADP
taxlaw-2813	1254	24	a	a	DET
taxlaw-2813	1254	25	whole	whole	NOUN
taxlaw-2813	1254	26	.	.	PUNCT
taxlaw-2813	1255	1	i	i	PRON
taxlaw-2813	1255	2	d.	d.	PROPN
taxlaw-2813	1255	3	at	at	ADP
taxlaw-2813	1255	4	72	72	NUM
taxlaw-2813	1255	5	.	.	PUNCT
taxlaw-2813	1256	1	among	among	ADP
taxlaw-2813	1256	2	many	many	ADJ
taxlaw-2813	1256	3	critical	critical	ADJ
taxlaw-2813	1256	4	voices	voice	NOUN
taxlaw-2813	1256	5	,	,	PUNCT
taxlaw-2813	1256	6	miami	miami	NOUN
taxlaw-2813	1256	7	-	-	PUNCT
taxlaw-2813	1256	8	based	base	VERB
taxlaw-2813	1256	9	international	international	ADJ
taxlaw-2813	1256	10	relations	relation	NOUN
taxlaw-2813	1256	11	expert	expert	PROPN
taxlaw-2813	1256	12	anthony	anthony	PROPN
taxlaw-2813	1256	13	bryan	bryan	PROPN
taxlaw-2813	1256	14	commented	comment	VERB
taxlaw-2813	1256	15	that	that	SCONJ
taxlaw-2813	1256	16	,	,	PUNCT
taxlaw-2813	1256	17	“	"	PUNCT
taxlaw-2813	1256	18	caribbean	caribbean	ADJ
taxlaw-2813	1256	19	countries	country	NOUN
taxlaw-2813	1256	20	with	with	ADP
taxlaw-2813	1256	21	offshore	offshore	ADJ
taxlaw-2813	1256	22	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1256	23	fear	fear	VERB
taxlaw-2813	1256	24	that	that	SCONJ
taxlaw-2813	1256	25	,	,	PUNCT
taxlaw-2813	1256	26	as	as	SCONJ
taxlaw-2813	1256	27	earnings	earning	NOUN
taxlaw-2813	1256	28	from	from	ADP
taxlaw-2813	1256	29	traditional	traditional	ADJ
taxlaw-2813	1256	30	industries	industry	NOUN
taxlaw-2813	1256	31	such	such	ADJ
taxlaw-2813	1256	32	as	as	ADP
taxlaw-2813	1256	33	banana	banana	NOUN
taxlaw-2813	1256	34	and	and	CCONJ
taxlaw-2813	1256	35	sugar	sugar	NOUN
taxlaw-2813	1256	36	exports	export	NOUN
taxlaw-2813	1256	37	fall	fall	VERB
taxlaw-2813	1256	38	,	,	PUNCT
taxlaw-2813	1256	39	the	the	DET
taxlaw-2813	1256	40	crackdown	crackdown	NOUN
taxlaw-2813	1256	41	on	on	ADP
taxlaw-2813	1256	42	tax	tax	NOUN
taxlaw-2813	1256	43	havens	haven	NOUN
taxlaw-2813	1256	44	will	will	AUX
taxlaw-2813	1256	45	hinder	hinder	VERB
taxlaw-2813	1256	46	their	their	PRON
taxlaw-2813	1256	47	efforts	effort	NOUN
taxlaw-2813	1256	48	to	to	PART
taxlaw-2813	1256	49	develop	develop	VERB
taxlaw-2813	1256	50	new	new	ADJ
taxlaw-2813	1256	51	businesses	business	NOUN
taxlaw-2813	1256	52	.	.	PUNCT
taxlaw-2813	1256	53	”	"	PUNCT
taxlaw-2813	1257	1	akiko	akiko	PROPN
taxlaw-2813	1257	2	hishikawa	hishikawa	PROPN
taxlaw-2813	1257	3	,	,	PUNCT
taxlaw-2813	1257	4	the	the	DET
taxlaw-2813	1257	5	death	death	NOUN
taxlaw-2813	1257	6	of	of	ADP
taxlaw-2813	1257	7	tax	tax	NOUN
taxlaw-2813	1257	8	havens	haven	NOUN
taxlaw-2813	1257	9	?	?	PUNCT
taxlaw-2813	1257	10	,	,	PUNCT
taxlaw-2813	1257	11	25	25	NUM
taxlaw-2813	1257	12	b.c	b.c	NOUN
taxlaw-2813	1257	13	.	.	PROPN
taxlaw-2813	1257	14	int’l	int’l	NUM
taxlaw-2813	1257	15	&	&	CCONJ
taxlaw-2813	1257	16	comp	comp	PROPN
taxlaw-2813	1257	17	.	.	PUNCT
taxlaw-2813	1258	1	l.	l.	PROPN
taxlaw-2813	1258	2	rev	rev	PROPN
taxlaw-2813	1258	3	.	.	PROPN
taxlaw-2813	1258	4	389	389	NUM
taxlaw-2813	1258	5	,	,	PUNCT
taxlaw-2813	1258	6	402	402	NUM
taxlaw-2813	1258	7	(	(	PUNCT
taxlaw-2813	1258	8	2002	2002	NUM
taxlaw-2813	1258	9	)	)	PUNCT
taxlaw-2813	1258	10	.	.	PUNCT
taxlaw-2813	1259	1	296	296	NUM
taxlaw-2813	1259	2	see	see	VERB
taxlaw-2813	1259	3	generally	generally	ADV
taxlaw-2813	1259	4	oecd	oecd	PROPN
taxlaw-2813	1259	5	,	,	PUNCT
taxlaw-2813	1259	6	supra	supra	PROPN
taxlaw-2813	1259	7	note	note	NOUN
taxlaw-2813	1259	8	290	290	NUM
taxlaw-2813	1259	9	.	.	NOUN
taxlaw-2813	1259	10	297	297	NUM
taxlaw-2813	1260	1	the	the	DET
taxlaw-2813	1260	2	commonwealth	commonwealth	NOUN
taxlaw-2813	1260	3	consists	consist	VERB
taxlaw-2813	1260	4	of	of	ADP
taxlaw-2813	1260	5	fifty	fifty	NUM
taxlaw-2813	1260	6	-	-	PUNCT
taxlaw-2813	1260	7	four	four	NUM
taxlaw-2813	1260	8	member	member	NOUN
taxlaw-2813	1260	9	countries	country	NOUN
taxlaw-2813	1260	10	,	,	PUNCT
taxlaw-2813	1260	11	and	and	CCONJ
taxlaw-2813	1260	12	has	have	AUX
taxlaw-2813	1260	13	currently	currently	ADV
taxlaw-2813	1260	14	as	as	SCONJ
taxlaw-2813	1260	15	its	its	PRON
taxlaw-2813	1260	16	main	main	ADJ
taxlaw-2813	1260	17	pillars	pillar	NOUN
taxlaw-2813	1260	18	to	to	PART
taxlaw-2813	1260	19	work	work	VERB
taxlaw-2813	1260	20	for	for	ADP
taxlaw-2813	1260	21	peace	peace	NOUN
taxlaw-2813	1260	22	,	,	PUNCT
taxlaw-2813	1260	23	democracy	democracy	NOUN
taxlaw-2813	1260	24	,	,	PUNCT
taxlaw-2813	1260	25	anti	anti	ADJ
taxlaw-2813	1260	26	-	-	ADJ
taxlaw-2813	1260	27	poverty	poverty	ADJ
taxlaw-2813	1260	28	and	and	CCONJ
taxlaw-2813	1260	29	sustainable	sustainable	ADJ
taxlaw-2813	1260	30	development	development	NOUN
taxlaw-2813	1260	31	.	.	PUNCT
taxlaw-2813	1261	1	the	the	DET
taxlaw-2813	1261	2	commonwealth	commonwealth	PROPN
taxlaw-2813	1261	3	secretariat	secretariat	PROPN
taxlaw-2813	1261	4	,	,	PUNCT
taxlaw-2813	1261	5	what	what	PRON
taxlaw-2813	1261	6	we	we	PRON
taxlaw-2813	1261	7	do	do	VERB
taxlaw-2813	1261	8	,	,	PUNCT
taxlaw-2813	1261	9	http://www.thecommonwealth.org/internal/190957/what_we_do	http://www.thecommonwealth.org/internal/190957/what_we_do	NOUN
taxlaw-2813	1261	10	(	(	PUNCT
taxlaw-2813	1261	11	last	last	ADV
taxlaw-2813	1261	12	visited	visit	VERB
taxlaw-2813	1261	13	oct	oct	PROPN
taxlaw-2813	1261	14	.	.	PROPN
taxlaw-2813	1261	15	25	25	NUM
taxlaw-2813	1261	16	,	,	PUNCT
taxlaw-2813	1261	17	2011	2011	NUM
taxlaw-2813	1261	18	)	)	PUNCT
taxlaw-2813	1261	19	.	.	PUNCT
taxlaw-2813	1262	1	it	it	PRON
taxlaw-2813	1262	2	is	be	AUX
taxlaw-2813	1262	3	financed	finance	VERB
taxlaw-2813	1262	4	by	by	ADP
taxlaw-2813	1262	5	government	government	NOUN
taxlaw-2813	1262	6	contributions	contribution	NOUN
taxlaw-2813	1262	7	to	to	ADP
taxlaw-2813	1262	8	separate	separate	ADJ
taxlaw-2813	1262	9	budget	budget	NOUN
taxlaw-2813	1262	10	funds	fund	NOUN
taxlaw-2813	1262	11	;	;	PUNCT
taxlaw-2813	1262	12	for	for	ADP
taxlaw-2813	1262	13	the	the	DET
taxlaw-2813	1262	14	commonwealth	commonwealth	PROPN
taxlaw-2813	1262	15	fund	fund	PROPN
taxlaw-2813	1262	16	for	for	ADP
taxlaw-2813	1262	17	technical	technical	ADJ
taxlaw-2813	1262	18	co	co	NOUN
taxlaw-2813	1262	19	-	-	NOUN
taxlaw-2813	1262	20	operation	operation	NOUN
taxlaw-2813	1262	21	,	,	PUNCT
taxlaw-2813	1262	22	which	which	PRON
taxlaw-2813	1262	23	is	be	AUX
taxlaw-2813	1262	24	one	one	NUM
taxlaw-2813	1262	25	area	area	NOUN
taxlaw-2813	1262	26	that	that	PRON
taxlaw-2813	1262	27	the	the	DET
taxlaw-2813	1262	28	commonwealth	commonwealth	NOUN
taxlaw-2813	1262	29	works	work	VERB
taxlaw-2813	1262	30	on	on	ADP
taxlaw-2813	1262	31	,	,	PUNCT
taxlaw-2813	1262	32	the	the	DET
taxlaw-2813	1262	33	largest	large	ADJ
taxlaw-2813	1262	34	shares	share	NOUN
taxlaw-2813	1262	35	came	come	VERB
taxlaw-2813	1262	36	from	from	ADP
taxlaw-2813	1262	37	australia	australia	PROPN
taxlaw-2813	1262	38	,	,	PUNCT
taxlaw-2813	1262	39	botswana	botswana	PROPN
taxlaw-2813	1262	40	,	,	PUNCT
taxlaw-2813	1262	41	brunei	brunei	PROPN
taxlaw-2813	1262	42	darussalam	darussalam	PROPN
taxlaw-2813	1262	43	,	,	PUNCT
taxlaw-2813	1262	44	canada	canada	PROPN
taxlaw-2813	1262	45	,	,	PUNCT
taxlaw-2813	1262	46	india	india	PROPN
taxlaw-2813	1262	47	,	,	PUNCT
taxlaw-2813	1262	48	new	new	PROPN
taxlaw-2813	1262	49	zealand	zealand	PROPN
taxlaw-2813	1262	50	,	,	PUNCT
taxlaw-2813	1262	51	nigeria	nigeria	PROPN
taxlaw-2813	1262	52	and	and	CCONJ
taxlaw-2813	1262	53	the	the	DET
taxlaw-2813	1262	54	united	united	ADJ
taxlaw-2813	1262	55	kingdom	kingdom	PROPN
taxlaw-2813	1262	56	.	.	PUNCT
taxlaw-2813	1263	1	the	the	DET
taxlaw-2813	1263	2	commonwealth	commonwealth	PROPN
taxlaw-2813	1263	3	secretariat	secretariat	PROPN
taxlaw-2813	1263	4	,	,	PUNCT
taxlaw-2813	1263	5	funding	funding	NOUN
taxlaw-2813	1263	6	,	,	PUNCT
taxlaw-2813	1263	7	http://www.thecommonwealth.org/	http://www.thecommonwealth.org/	NOUN
taxlaw-2813	1263	8	internal/190945/34492	internal/190945/34492	SYM
taxlaw-2813	1263	9	/	/	SYM
taxlaw-2813	1263	10	funding/	funding/	NUM
taxlaw-2813	1263	11	(	(	PUNCT
taxlaw-2813	1263	12	last	last	ADV
taxlaw-2813	1263	13	visited	visit	VERB
taxlaw-2813	1263	14	oct	oct	PROPN
taxlaw-2813	1263	15	.	.	PROPN
taxlaw-2813	1263	16	25	25	NUM
taxlaw-2813	1263	17	,	,	PUNCT
taxlaw-2813	1263	18	2011	2011	NUM
taxlaw-2813	1263	19	)	)	PUNCT
taxlaw-2813	1263	20	.	.	PUNCT
taxlaw-2813	1264	1	2012	2012	NUM
taxlaw-2813	1264	2	]	]	PUNCT
taxlaw-2813	1264	3	cartelizing	cartelize	VERB
taxlaw-2813	1264	4	taxes	taxis	NOUN
taxlaw-2813	1264	5	51	51	NUM
taxlaw-2813	1264	6	significant	significant	ADJ
taxlaw-2813	1264	7	holes	hole	NOUN
taxlaw-2813	1264	8	in	in	ADP
taxlaw-2813	1264	9	the	the	DET
taxlaw-2813	1264	10	oecd	oecd	PROPN
taxlaw-2813	1264	11	’s	’s	PART
taxlaw-2813	1264	12	arguments	argument	NOUN
taxlaw-2813	1264	13	on	on	ADP
taxlaw-2813	1264	14	substantive	substantive	ADJ
taxlaw-2813	1264	15	tax	tax	NOUN
taxlaw-2813	1264	16	issues	issue	NOUN
taxlaw-2813	1264	17	and	and	CCONJ
taxlaw-2813	1264	18	undercut	undercut	VERB
taxlaw-2813	1264	19	the	the	DET
taxlaw-2813	1264	20	effort	effort	NOUN
taxlaw-2813	1264	21	to	to	PART
taxlaw-2813	1264	22	build	build	VERB
taxlaw-2813	1264	23	an	an	DET
taxlaw-2813	1264	24	international	international	ADJ
taxlaw-2813	1264	25	consensus	consensus	NOUN
taxlaw-2813	1264	26	around	around	ADP
taxlaw-2813	1264	27	the	the	DET
taxlaw-2813	1264	28	oecd	oecd	PROPN
taxlaw-2813	1264	29	’s	’s	PART
taxlaw-2813	1264	30	proposed	propose	VERB
taxlaw-2813	1264	31	standards	standard	NOUN
taxlaw-2813	1264	32	.	.	PUNCT
taxlaw-2813	1265	1	at	at	ADP
taxlaw-2813	1265	2	a	a	DET
taxlaw-2813	1265	3	meeting	meeting	NOUN
taxlaw-2813	1265	4	in	in	ADP
taxlaw-2813	1265	5	2004	2004	NUM
taxlaw-2813	1265	6	,	,	PUNCT
taxlaw-2813	1265	7	the	the	DET
taxlaw-2813	1265	8	global	global	ADJ
taxlaw-2813	1265	9	forum	forum	PROPN
taxlaw-2813	1265	10	decided	decide	VERB
taxlaw-2813	1265	11	to	to	PART
taxlaw-2813	1265	12	conduct	conduct	VERB
taxlaw-2813	1265	13	a	a	DET
taxlaw-2813	1265	14	review	review	NOUN
taxlaw-2813	1265	15	of	of	ADP
taxlaw-2813	1265	16	over	over	ADP
taxlaw-2813	1265	17	eighty	eighty	NUM
taxlaw-2813	1265	18	countries	country	NOUN
taxlaw-2813	1265	19	to	to	PART
taxlaw-2813	1265	20	survey	survey	VERB
taxlaw-2813	1265	21	whether	whether	SCONJ
taxlaw-2813	1265	22	they	they	PRON
taxlaw-2813	1265	23	lived	live	VERB
taxlaw-2813	1265	24	up	up	ADP
taxlaw-2813	1265	25	to	to	ADP
taxlaw-2813	1265	26	the	the	DET
taxlaw-2813	1265	27	oecd	oecd	PROPN
taxlaw-2813	1265	28	standards	standard	NOUN
taxlaw-2813	1265	29	of	of	ADP
taxlaw-2813	1265	30	transparency	transparency	NOUN
taxlaw-2813	1265	31	and	and	CCONJ
taxlaw-2813	1265	32	information	information	NOUN
taxlaw-2813	1265	33	exchange	exchange	NOUN
taxlaw-2813	1265	34	.	.	PUNCT
taxlaw-2813	1266	1	298	298	NUM
taxlaw-2813	1266	2	meanwhile	meanwhile	ADV
taxlaw-2813	1266	3	,	,	PUNCT
taxlaw-2813	1266	4	bilateral	bilateral	ADJ
taxlaw-2813	1266	5	efforts	effort	NOUN
taxlaw-2813	1266	6	were	be	AUX
taxlaw-2813	1266	7	undermining	undermine	VERB
taxlaw-2813	1266	8	the	the	DET
taxlaw-2813	1266	9	multilateral	multilateral	ADJ
taxlaw-2813	1266	10	project	project	NOUN
taxlaw-2813	1266	11	,	,	PUNCT
taxlaw-2813	1266	12	as	as	SCONJ
taxlaw-2813	1266	13	the	the	DET
taxlaw-2813	1266	14	united	united	PROPN
taxlaw-2813	1266	15	states	states	PROPN
taxlaw-2813	1266	16	and	and	CCONJ
taxlaw-2813	1266	17	eu	eu	PROPN
taxlaw-2813	1266	18	signed	sign	VERB
taxlaw-2813	1266	19	individual	individual	ADJ
taxlaw-2813	1266	20	accords	accord	NOUN
taxlaw-2813	1266	21	with	with	ADP
taxlaw-2813	1266	22	other	other	ADJ
taxlaw-2813	1266	23	nations.299	nations.299	NOUN
taxlaw-2813	1266	24	by	by	ADP
taxlaw-2813	1266	25	2005	2005	NUM
taxlaw-2813	1266	26	,	,	PUNCT
taxlaw-2813	1266	27	the	the	DET
taxlaw-2813	1266	28	project	project	NOUN
taxlaw-2813	1266	29	against	against	ADP
taxlaw-2813	1266	30	harmful	harmful	ADJ
taxlaw-2813	1266	31	tax	tax	NOUN
taxlaw-2813	1266	32	competition	competition	NOUN
taxlaw-2813	1266	33	was	be	AUX
taxlaw-2813	1266	34	barely	barely	ADV
taxlaw-2813	1266	35	alive.300	alive.300	PUNCT
taxlaw-2813	1266	36	the	the	DET
taxlaw-2813	1266	37	oecd	oecd	PROPN
taxlaw-2813	1266	38	even	even	ADV
taxlaw-2813	1266	39	stopped	stop	VERB
taxlaw-2813	1266	40	referring	refer	VERB
taxlaw-2813	1266	41	to	to	ADP
taxlaw-2813	1266	42	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1266	43	as	as	ADP
taxlaw-2813	1266	44	“	"	PUNCT
taxlaw-2813	1266	45	tax	tax	NOUN
taxlaw-2813	1266	46	havens	haven	NOUN
taxlaw-2813	1266	47	,	,	PUNCT
taxlaw-2813	1266	48	”	"	PUNCT
taxlaw-2813	1266	49	instead	instead	ADV
taxlaw-2813	1266	50	terming	term	VERB
taxlaw-2813	1266	51	them	they	PRON
taxlaw-2813	1266	52	“	"	PUNCT
taxlaw-2813	1266	53	participating	participate	VERB
taxlaw-2813	1266	54	partners	partner	NOUN
taxlaw-2813	1266	55	.	.	PUNCT
taxlaw-2813	1267	1	”301	”301	PUNCT
taxlaw-2813	1268	1	whereas	whereas	SCONJ
taxlaw-2813	1268	2	previous	previous	ADJ
taxlaw-2813	1268	3	meetings	meeting	NOUN
taxlaw-2813	1268	4	have	have	AUX
taxlaw-2813	1268	5	been	be	AUX
taxlaw-2813	1268	6	described	describe	VERB
taxlaw-2813	1268	7	as	as	ADP
taxlaw-2813	1268	8	somewhat	somewhat	ADV
taxlaw-2813	1268	9	“	"	PUNCT
taxlaw-2813	1268	10	chaotic,”302	chaotic,”302	VERB
taxlaw-2813	1268	11	a	a	DET
taxlaw-2813	1268	12	meeting	meeting	NOUN
taxlaw-2813	1268	13	in	in	ADP
taxlaw-2813	1268	14	2005	2005	NUM
taxlaw-2813	1268	15	has	have	AUX
taxlaw-2813	1268	16	been	be	AUX
taxlaw-2813	1268	17	described	describe	VERB
taxlaw-2813	1268	18	as	as	ADP
taxlaw-2813	1268	19	“	"	PUNCT
taxlaw-2813	1268	20	polite	polite	ADJ
taxlaw-2813	1268	21	.	.	PUNCT
taxlaw-2813	1268	22	”303	”303	PUNCT
taxlaw-2813	1269	1	the	the	DET
taxlaw-2813	1269	2	outcome	outcome	NOUN
taxlaw-2813	1269	3	of	of	ADP
taxlaw-2813	1269	4	the	the	DET
taxlaw-2813	1269	5	review	review	NOUN
taxlaw-2813	1269	6	project	project	NOUN
taxlaw-2813	1269	7	was	be	AUX
taxlaw-2813	1269	8	published	publish	VERB
taxlaw-2813	1269	9	in	in	ADP
taxlaw-2813	1269	10	tax	tax	NOUN
taxlaw-2813	1269	11	cooperation	cooperation	NOUN
taxlaw-2813	1269	12	:	:	PUNCT
taxlaw-2813	1269	13	towards	towards	ADP
taxlaw-2813	1269	14	a	a	DET
taxlaw-2813	1269	15	level	level	NOUN
taxlaw-2813	1269	16	playing	play	VERB
taxlaw-2813	1269	17	field304	field304	PROPN
taxlaw-2813	1269	18	in	in	ADP
taxlaw-2813	1269	19	2006	2006	NUM
taxlaw-2813	1269	20	,	,	PUNCT
taxlaw-2813	1269	21	and	and	CCONJ
taxlaw-2813	1269	22	would	would	AUX
taxlaw-2813	1269	23	be	be	AUX
taxlaw-2813	1269	24	updated	update	VERB
taxlaw-2813	1269	25	on	on	ADP
taxlaw-2813	1269	26	a	a	DET
taxlaw-2813	1269	27	yearly	yearly	ADJ
taxlaw-2813	1269	28	basis	basis	NOUN
taxlaw-2813	1269	29	in	in	ADP
taxlaw-2813	1269	30	reports	report	NOUN
taxlaw-2813	1269	31	with	with	ADP
taxlaw-2813	1269	32	the	the	DET
taxlaw-2813	1269	33	same	same	ADJ
taxlaw-2813	1269	34	name	name	NOUN
taxlaw-2813	1269	35	.	.	PUNCT
taxlaw-2813	1270	1	the	the	DET
taxlaw-2813	1270	2	reports	report	NOUN
taxlaw-2813	1270	3	do	do	AUX
taxlaw-2813	1270	4	not	not	PART
taxlaw-2813	1270	5	list	list	VERB
taxlaw-2813	1270	6	countries	country	NOUN
taxlaw-2813	1270	7	as	as	ADP
taxlaw-2813	1270	8	black	black	ADJ
taxlaw-2813	1270	9	or	or	CCONJ
taxlaw-2813	1270	10	gray	gray	ADJ
taxlaw-2813	1270	11	,	,	PUNCT
taxlaw-2813	1270	12	but	but	CCONJ
taxlaw-2813	1270	13	instead	instead	ADV
taxlaw-2813	1270	14	describe	describe	VERB
taxlaw-2813	1270	15	thorough	thorough	ADJ
taxlaw-2813	1270	16	examinations	examination	NOUN
taxlaw-2813	1270	17	of	of	ADP
taxlaw-2813	1270	18	the	the	DET
taxlaw-2813	1270	19	countries	country	NOUN
taxlaw-2813	1270	20	,	,	PUNCT
taxlaw-2813	1270	21	concerning	concern	VERB
taxlaw-2813	1270	22	a	a	DET
taxlaw-2813	1270	23	variety	variety	NOUN
taxlaw-2813	1270	24	of	of	ADP
taxlaw-2813	1270	25	issues	issue	NOUN
taxlaw-2813	1270	26	of	of	ADP
taxlaw-2813	1270	27	transparency	transparency	NOUN
taxlaw-2813	1270	28	and	and	CCONJ
taxlaw-2813	1270	29	financial	financial	ADJ
taxlaw-2813	1270	30	services.305	services.305	NOUN
taxlaw-2813	1270	31	the	the	DET
taxlaw-2813	1270	32	black	black	ADJ
taxlaw-2813	1270	33	and	and	CCONJ
taxlaw-2813	1270	34	gray	gray	ADJ
taxlaw-2813	1270	35	list	list	NOUN
taxlaw-2813	1270	36	of	of	ADP
taxlaw-2813	1270	37	2000	2000	NUM
taxlaw-2813	1270	38	is	be	AUX
taxlaw-2813	1270	39	mentioned	mention	VERB
taxlaw-2813	1270	40	in	in	ADP
taxlaw-2813	1270	41	the	the	DET
taxlaw-2813	1270	42	reports	report	NOUN
taxlaw-2813	1270	43	only	only	ADV
taxlaw-2813	1270	44	in	in	ADP
taxlaw-2813	1270	45	a	a	DET
taxlaw-2813	1270	46	way	way	NOUN
taxlaw-2813	1270	47	that	that	PRON
taxlaw-2813	1270	48	diminishes	diminish	VERB
taxlaw-2813	1270	49	its	its	PRON
taxlaw-2813	1270	50	importance	importance	NOUN
taxlaw-2813	1270	51	:	:	PUNCT
taxlaw-2813	1270	52	the	the	DET
taxlaw-2813	1270	53	“	"	PUNCT
taxlaw-2813	1270	54	2000	2000	NUM
taxlaw-2813	1270	55	oecd	oecd	NOUN
taxlaw-2813	1270	56	list	list	NOUN
taxlaw-2813	1270	57	should	should	AUX
taxlaw-2813	1270	58	be	be	AUX
taxlaw-2813	1270	59	seen	see	VERB
taxlaw-2813	1270	60	in	in	ADP
taxlaw-2813	1270	61	its	its	PRON
taxlaw-2813	1270	62	historical	historical	ADJ
taxlaw-2813	1270	63	context	context	NOUN
taxlaw-2813	1270	64	.	.	PUNCT
taxlaw-2813	1270	65	.	.	PUNCT
taxlaw-2813	1271	1	.	.	PUNCT
taxlaw-2813	1272	1	more	more	ADJ
taxlaw-2813	1272	2	than	than	ADP
taxlaw-2813	1272	3	five	five	NUM
taxlaw-2813	1272	4	years	year	NOUN
taxlaw-2813	1272	5	have	have	AUX
taxlaw-2813	1272	6	passed	pass	VERB
taxlaw-2813	1272	7	since	since	SCONJ
taxlaw-2813	1272	8	the	the	DET
taxlaw-2813	1272	9	publication	publication	NOUN
taxlaw-2813	1272	10	of	of	ADP
taxlaw-2813	1272	11	the	the	DET
taxlaw-2813	1272	12	oecd	oecd	PROPN
taxlaw-2813	1272	13	list	list	NOUN
taxlaw-2813	1272	14	and	and	CCONJ
taxlaw-2813	1272	15	positive	positive	ADJ
taxlaw-2813	1272	16	changes	change	NOUN
taxlaw-2813	1272	17	have	have	AUX
taxlaw-2813	1272	18	occurred	occur	VERB
taxlaw-2813	1272	19	in	in	ADP
taxlaw-2813	1272	20	individual	individual	ADJ
taxlaw-2813	1272	21	countries	country	NOUN
taxlaw-2813	1272	22	’	’	PART
taxlaw-2813	1272	23	transparency	transparency	NOUN
taxlaw-2813	1272	24	and	and	CCONJ
taxlaw-2813	1272	25	exchange	exchange	NOUN
taxlaw-2813	1272	26	of	of	ADP
taxlaw-2813	1272	27	information	information	NOUN
taxlaw-2813	1272	28	laws	law	NOUN
taxlaw-2813	1272	29	and	and	CCONJ
taxlaw-2813	1272	30	practices	practice	NOUN
taxlaw-2813	1272	31	since	since	SCONJ
taxlaw-2813	1272	32	that	that	DET
taxlaw-2813	1272	33	time	time	NOUN
taxlaw-2813	1272	34	.	.	PUNCT
taxlaw-2813	1272	35	”306	”306	PUNCT
taxlaw-2813	1273	1	moreover	moreover	ADV
taxlaw-2813	1273	2	,	,	PUNCT
taxlaw-2813	1273	3	the	the	DET
taxlaw-2813	1273	4	ofcs	ofc	NOUN
taxlaw-2813	1273	5	successfully	successfully	ADV
taxlaw-2813	1273	6	made	make	VERB
taxlaw-2813	1273	7	the	the	DET
taxlaw-2813	1273	8	case	case	NOUN
taxlaw-2813	1273	9	that	that	SCONJ
taxlaw-2813	1273	10	they	they	PRON
taxlaw-2813	1273	11	constituted	constitute	VERB
taxlaw-2813	1273	12	a	a	DET
taxlaw-2813	1273	13	well	well	ADV
taxlaw-2813	1273	14	-	-	PUNCT
taxlaw-2813	1273	15	regulated	regulate	VERB
taxlaw-2813	1273	16	set	set	NOUN
taxlaw-2813	1273	17	of	of	ADP
taxlaw-2813	1273	18	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1273	19	,	,	PUNCT
taxlaw-2813	1273	20	undercutting	undercut	VERB
taxlaw-2813	1273	21	the	the	DET
taxlaw-2813	1273	22	oecd	oecd	PROPN
taxlaw-2813	1273	23	’s	’s	PART
taxlaw-2813	1273	24	arguments.307	arguments.307	ADJ
taxlaw-2813	1273	25	outside	outside	ADJ
taxlaw-2813	1273	26	events	event	NOUN
taxlaw-2813	1273	27	once	once	ADV
taxlaw-2813	1273	28	again	again	ADV
taxlaw-2813	1273	29	changed	change	VERB
taxlaw-2813	1273	30	the	the	DET
taxlaw-2813	1273	31	debate	debate	NOUN
taxlaw-2813	1273	32	,	,	PUNCT
taxlaw-2813	1273	33	however	however	ADV
taxlaw-2813	1273	34	.	.	PUNCT
taxlaw-2813	1274	1	the	the	DET
taxlaw-2813	1274	2	tax	tax	NOUN
taxlaw-2813	1274	3	competition	competition	NOUN
taxlaw-2813	1274	4	efforts	effort	NOUN
taxlaw-2813	1274	5	revived	revive	VERB
taxlaw-2813	1274	6	after	after	ADP
taxlaw-2813	1274	7	the	the	DET
taxlaw-2813	1274	8	global	global	ADJ
taxlaw-2813	1274	9	financial	financial	ADJ
taxlaw-2813	1274	10	crisis	crisis	NOUN
taxlaw-2813	1274	11	—	—	PUNCT
taxlaw-2813	1274	12	which	which	PRON
taxlaw-2813	1274	13	some	some	PRON
taxlaw-2813	1274	14	attempted	attempt	VERB
taxlaw-2813	1274	15	to	to	PART
taxlaw-2813	1274	16	blame	blame	VERB
taxlaw-2813	1274	17	on	on	ADP
taxlaw-2813	1274	18	ofcs308	ofcs308	PROPN
taxlaw-2813	1274	19	—	—	PUNCT
taxlaw-2813	1274	20	and	and	CCONJ
taxlaw-2813	1274	21	the	the	DET
taxlaw-2813	1274	22	2008	2008	NUM
taxlaw-2813	1274	23	election	election	NOUN
taxlaw-2813	1274	24	of	of	ADP
taxlaw-2813	1274	25	barack	barack	PROPN
taxlaw-2813	1274	26	obama	obama	PROPN
taxlaw-2813	1274	27	.	.	PUNCT
taxlaw-2813	1275	1	although	although	SCONJ
taxlaw-2813	1275	2	the	the	DET
taxlaw-2813	1275	3	financial	financial	ADJ
taxlaw-2813	1275	4	crisis	crisis	NOUN
taxlaw-2813	1275	5	had	have	VERB
taxlaw-2813	1275	6	no	no	DET
taxlaw-2813	1275	7	298	298	NUM
taxlaw-2813	1275	8	see	see	NOUN
taxlaw-2813	1275	9	oecd	oecd	PROPN
taxlaw-2813	1275	10	,	,	PUNCT
taxlaw-2813	1275	11	supra	supra	PROPN
taxlaw-2813	1275	12	note	note	NOUN
taxlaw-2813	1275	13	296	296	NUM
taxlaw-2813	1275	14	,	,	PUNCT
taxlaw-2813	1275	15	at	at	ADP
taxlaw-2813	1275	16	14	14	NUM
taxlaw-2813	1275	17	,	,	PUNCT
taxlaw-2813	1275	18	for	for	ADP
taxlaw-2813	1275	19	a	a	DET
taxlaw-2813	1275	20	description	description	NOUN
taxlaw-2813	1275	21	of	of	ADP
taxlaw-2813	1275	22	the	the	DET
taxlaw-2813	1275	23	standards	standard	NOUN
taxlaw-2813	1275	24	.	.	PUNCT
taxlaw-2813	1276	1	the	the	DET
taxlaw-2813	1276	2	standards	standard	NOUN
taxlaw-2813	1276	3	of	of	ADP
taxlaw-2813	1276	4	transparency	transparency	NOUN
taxlaw-2813	1276	5	and	and	CCONJ
taxlaw-2813	1276	6	information	information	NOUN
taxlaw-2813	1276	7	exchange	exchange	NOUN
taxlaw-2813	1276	8	are	be	AUX
taxlaw-2813	1276	9	summarized	summarize	VERB
taxlaw-2813	1276	10	as	as	SCONJ
taxlaw-2813	1276	11	follows	follow	VERB
taxlaw-2813	1276	12	:	:	PUNCT
taxlaw-2813	1276	13	(	(	PUNCT
taxlaw-2813	1276	14	a	a	X
taxlaw-2813	1276	15	)	)	PUNCT
taxlaw-2813	1276	16	existence	existence	NOUN
taxlaw-2813	1276	17	of	of	ADP
taxlaw-2813	1276	18	mechanisms	mechanism	NOUN
taxlaw-2813	1276	19	for	for	ADP
taxlaw-2813	1276	20	exchange	exchange	NOUN
taxlaw-2813	1276	21	of	of	ADP
taxlaw-2813	1276	22	information	information	NOUN
taxlaw-2813	1276	23	upon	upon	SCONJ
taxlaw-2813	1276	24	request	request	NOUN
taxlaw-2813	1276	25	,	,	PUNCT
taxlaw-2813	1276	26	(	(	PUNCT
taxlaw-2813	1276	27	b	b	X
taxlaw-2813	1276	28	)	)	PUNCT
taxlaw-2813	1276	29	exchange	exchange	NOUN
taxlaw-2813	1276	30	of	of	ADP
taxlaw-2813	1276	31	information	information	NOUN
taxlaw-2813	1276	32	for	for	ADP
taxlaw-2813	1276	33	purposes	purpose	NOUN
taxlaw-2813	1276	34	of	of	ADP
taxlaw-2813	1276	35	domestic	domestic	ADJ
taxlaw-2813	1276	36	tax	tax	NOUN
taxlaw-2813	1276	37	law	law	NOUN
taxlaw-2813	1276	38	in	in	ADP
taxlaw-2813	1276	39	both	both	CCONJ
taxlaw-2813	1276	40	criminal	criminal	ADJ
taxlaw-2813	1276	41	and	and	CCONJ
taxlaw-2813	1276	42	civil	civil	ADJ
taxlaw-2813	1276	43	matters	matter	NOUN
taxlaw-2813	1276	44	,	,	PUNCT
taxlaw-2813	1276	45	(	(	PUNCT
taxlaw-2813	1276	46	c	c	X
taxlaw-2813	1276	47	)	)	PUNCT
taxlaw-2813	1276	48	no	no	DET
taxlaw-2813	1276	49	restrictions	restriction	NOUN
taxlaw-2813	1276	50	of	of	ADP
taxlaw-2813	1276	51	information	information	NOUN
taxlaw-2813	1276	52	exchange	exchange	NOUN
taxlaw-2813	1276	53	caused	cause	VERB
taxlaw-2813	1276	54	by	by	ADP
taxlaw-2813	1276	55	application	application	NOUN
taxlaw-2813	1276	56	of	of	ADP
taxlaw-2813	1276	57	dual	dual	ADJ
taxlaw-2813	1276	58	criminality	criminality	NOUN
taxlaw-2813	1276	59	principle	principle	NOUN
taxlaw-2813	1276	60	or	or	CCONJ
taxlaw-2813	1276	61	domestic	domestic	ADJ
taxlaw-2813	1276	62	tax	tax	NOUN
taxlaw-2813	1276	63	interest	interest	NOUN
taxlaw-2813	1276	64	requirement	requirement	NOUN
taxlaw-2813	1276	65	,	,	PUNCT
taxlaw-2813	1276	66	(	(	PUNCT
taxlaw-2813	1276	67	d	d	X
taxlaw-2813	1276	68	)	)	PUNCT
taxlaw-2813	1276	69	respect	respect	NOUN
taxlaw-2813	1276	70	for	for	ADP
taxlaw-2813	1276	71	safeguards	safeguard	NOUN
taxlaw-2813	1276	72	and	and	CCONJ
taxlaw-2813	1276	73	limitations	limitation	NOUN
taxlaw-2813	1276	74	,	,	PUNCT
taxlaw-2813	1276	75	(	(	PUNCT
taxlaw-2813	1276	76	e	e	NOUN
taxlaw-2813	1276	77	)	)	PUNCT
taxlaw-2813	1276	78	strict	strict	ADJ
taxlaw-2813	1276	79	confidentiality	confidentiality	NOUN
taxlaw-2813	1276	80	rules	rule	NOUN
taxlaw-2813	1276	81	for	for	ADP
taxlaw-2813	1276	82	information	information	NOUN
taxlaw-2813	1276	83	exchanged	exchange	VERB
taxlaw-2813	1276	84	,	,	PUNCT
taxlaw-2813	1276	85	(	(	PUNCT
taxlaw-2813	1276	86	f	f	X
taxlaw-2813	1276	87	)	)	PUNCT
taxlaw-2813	1276	88	availability	availability	NOUN
taxlaw-2813	1276	89	of	of	ADP
taxlaw-2813	1276	90	reliable	reliable	ADJ
taxlaw-2813	1276	91	information	information	NOUN
taxlaw-2813	1276	92	(	(	PUNCT
taxlaw-2813	1276	93	in	in	ADP
taxlaw-2813	1276	94	particular	particular	ADJ
taxlaw-2813	1276	95	bank	bank	NOUN
taxlaw-2813	1276	96	,	,	PUNCT
taxlaw-2813	1276	97	ownership	ownership	NOUN
taxlaw-2813	1276	98	,	,	PUNCT
taxlaw-2813	1276	99	identity	identity	NOUN
taxlaw-2813	1276	100	and	and	CCONJ
taxlaw-2813	1276	101	accounting	accounting	NOUN
taxlaw-2813	1276	102	information	information	NOUN
taxlaw-2813	1276	103	)	)	PUNCT
taxlaw-2813	1276	104	and	and	CCONJ
taxlaw-2813	1276	105	powers	power	NOUN
taxlaw-2813	1276	106	to	to	PART
taxlaw-2813	1276	107	obtain	obtain	VERB
taxlaw-2813	1276	108	and	and	CCONJ
taxlaw-2813	1276	109	provide	provide	VERB
taxlaw-2813	1276	110	such	such	ADJ
taxlaw-2813	1276	111	information	information	NOUN
taxlaw-2813	1276	112	in	in	ADP
taxlaw-2813	1276	113	response	response	NOUN
taxlaw-2813	1276	114	to	to	ADP
taxlaw-2813	1276	115	a	a	DET
taxlaw-2813	1276	116	specific	specific	ADJ
taxlaw-2813	1276	117	request	request	NOUN
taxlaw-2813	1276	118	.	.	PUNCT
taxlaw-2813	1277	1	i	i	PRON
taxlaw-2813	1277	2	d.	d.	PROPN
taxlaw-2813	1277	3	299	299	NUM
taxlaw-2813	1277	4	interview	interview	NOUN
taxlaw-2813	1277	5	5	5	NUM
taxlaw-2813	1277	6	with	with	ADP
taxlaw-2813	1277	7	oecd	oecd	PROPN
taxlaw-2813	1277	8	personnel	personnel	NOUN
taxlaw-2813	1277	9	,	,	PUNCT
taxlaw-2813	1277	10	supra	supra	PROPN
taxlaw-2813	1277	11	note	note	PROPN
taxlaw-2813	1277	12	100	100	NUM
taxlaw-2813	1277	13	;	;	PUNCT
taxlaw-2813	1277	14	sharman	sharman	NOUN
taxlaw-2813	1277	15	,	,	PUNCT
taxlaw-2813	1277	16	supra	supra	PROPN
taxlaw-2813	1277	17	note	note	PROPN
taxlaw-2813	1277	18	216	216	NUM
taxlaw-2813	1277	19	,	,	PUNCT
taxlaw-2813	1277	20	at	at	ADP
taxlaw-2813	1277	21	74	74	NUM
taxlaw-2813	1277	22	.	.	PUNCT
taxlaw-2813	1278	1	the	the	DET
taxlaw-2813	1278	2	parties	party	NOUN
taxlaw-2813	1278	3	that	that	PRON
taxlaw-2813	1278	4	entered	enter	VERB
taxlaw-2813	1278	5	into	into	ADP
taxlaw-2813	1278	6	an	an	DET
taxlaw-2813	1278	7	agreement	agreement	NOUN
taxlaw-2813	1278	8	with	with	ADP
taxlaw-2813	1278	9	the	the	DET
taxlaw-2813	1278	10	u.s	u.s	PROPN
taxlaw-2813	1278	11	.	.	PROPN
taxlaw-2813	1278	12	were	be	AUX
taxlaw-2813	1278	13	the	the	DET
taxlaw-2813	1278	14	bahamas	bahamas	PROPN
taxlaw-2813	1278	15	,	,	PUNCT
taxlaw-2813	1278	16	the	the	DET
taxlaw-2813	1278	17	netherlands	netherlands	PROPN
taxlaw-2813	1278	18	antilles	antilles	PROPN
taxlaw-2813	1278	19	,	,	PUNCT
taxlaw-2813	1278	20	the	the	DET
taxlaw-2813	1278	21	cayman	cayman	PROPN
taxlaw-2813	1278	22	islands	island	NOUN
taxlaw-2813	1278	23	,	,	PUNCT
taxlaw-2813	1278	24	and	and	CCONJ
taxlaw-2813	1278	25	panama	panama	NOUN
taxlaw-2813	1278	26	.	.	PUNCT
taxlaw-2813	1279	1	their	their	PRON
taxlaw-2813	1279	2	agreement	agreement	NOUN
taxlaw-2813	1279	3	on	on	ADP
taxlaw-2813	1279	4	tax	tax	NOUN
taxlaw-2813	1279	5	information	information	NOUN
taxlaw-2813	1279	6	exchange	exchange	NOUN
taxlaw-2813	1279	7	included	include	VERB
taxlaw-2813	1279	8	a	a	DET
taxlaw-2813	1279	9	clause	clause	NOUN
taxlaw-2813	1279	10	that	that	SCONJ
taxlaw-2813	1279	11	information	information	NOUN
taxlaw-2813	1279	12	would	would	AUX
taxlaw-2813	1279	13	not	not	PART
taxlaw-2813	1279	14	be	be	AUX
taxlaw-2813	1279	15	passed	pass	VERB
taxlaw-2813	1279	16	further	far	ADV
taxlaw-2813	1279	17	,	,	PUNCT
taxlaw-2813	1279	18	in	in	ADP
taxlaw-2813	1279	19	effect	effect	NOUN
taxlaw-2813	1279	20	shielding	shield	VERB
taxlaw-2813	1279	21	them	they	PRON
taxlaw-2813	1279	22	from	from	ADP
taxlaw-2813	1279	23	the	the	DET
taxlaw-2813	1279	24	oecd	oecd	PROPN
taxlaw-2813	1279	25	project	project	NOUN
taxlaw-2813	1279	26	.	.	PUNCT
taxlaw-2813	1280	1	i	i	PRON
taxlaw-2813	1280	2	d.	d.	PROPN
taxlaw-2813	1280	3	also	also	ADV
taxlaw-2813	1280	4	in	in	ADP
taxlaw-2813	1280	5	2005	2005	NUM
taxlaw-2813	1280	6	,	,	PUNCT
taxlaw-2813	1280	7	the	the	DET
taxlaw-2813	1280	8	eu	eu	PROPN
taxlaw-2813	1280	9	allowed	allow	VERB
taxlaw-2813	1280	10	for	for	ADP
taxlaw-2813	1280	11	austria	austria	PROPN
taxlaw-2813	1280	12	,	,	PUNCT
taxlaw-2813	1280	13	luxembourg	luxembourg	PROPN
taxlaw-2813	1280	14	,	,	PUNCT
taxlaw-2813	1280	15	and	and	CCONJ
taxlaw-2813	1280	16	belgium	belgium	PROPN
taxlaw-2813	1280	17	to	to	PART
taxlaw-2813	1280	18	be	be	AUX
taxlaw-2813	1280	19	exempted	exempt	VERB
taxlaw-2813	1280	20	from	from	ADP
taxlaw-2813	1280	21	the	the	DET
taxlaw-2813	1280	22	requirement	requirement	NOUN
taxlaw-2813	1280	23	that	that	SCONJ
taxlaw-2813	1280	24	all	all	DET
taxlaw-2813	1280	25	member	member	NOUN
taxlaw-2813	1280	26	countries	country	NOUN
taxlaw-2813	1280	27	exchange	exchange	VERB
taxlaw-2813	1280	28	information	information	NOUN
taxlaw-2813	1280	29	with	with	ADP
taxlaw-2813	1280	30	other	other	ADJ
taxlaw-2813	1280	31	relevant	relevant	ADJ
taxlaw-2813	1280	32	national	national	ADJ
taxlaw-2813	1280	33	authorities	authority	NOUN
taxlaw-2813	1280	34	,	,	PUNCT
taxlaw-2813	1280	35	in	in	ADP
taxlaw-2813	1280	36	exchange	exchange	NOUN
taxlaw-2813	1280	37	for	for	ADP
taxlaw-2813	1280	38	imposing	impose	VERB
taxlaw-2813	1280	39	a	a	DET
taxlaw-2813	1280	40	withholding	withholding	NOUN
taxlaw-2813	1280	41	tax	tax	NOUN
taxlaw-2813	1280	42	on	on	ADP
taxlaw-2813	1280	43	earnings	earning	NOUN
taxlaw-2813	1280	44	from	from	ADP
taxlaw-2813	1280	45	deposits	deposit	NOUN
taxlaw-2813	1280	46	.	.	PUNCT
taxlaw-2813	1281	1	see	see	VERB
taxlaw-2813	1281	2	palan	palan	PROPN
taxlaw-2813	1281	3	,	,	PUNCT
taxlaw-2813	1281	4	murphy	murphy	PROPN
taxlaw-2813	1281	5	&	&	CCONJ
taxlaw-2813	1281	6	chavagneux	chavagneux	PROPN
taxlaw-2813	1281	7	,	,	PUNCT
taxlaw-2813	1281	8	supra	supra	PROPN
taxlaw-2813	1281	9	note	note	NOUN
taxlaw-2813	1281	10	195	195	NUM
taxlaw-2813	1281	11	,	,	PUNCT
taxlaw-2813	1281	12	at	at	ADP
taxlaw-2813	1281	13	223	223	NUM
taxlaw-2813	1281	14	.	.	PUNCT
taxlaw-2813	1282	1	300	300	NUM
taxlaw-2813	1282	2	interview	interview	NOUN
taxlaw-2813	1282	3	5	5	NUM
taxlaw-2813	1282	4	with	with	ADP
taxlaw-2813	1282	5	oecd	oecd	PROPN
taxlaw-2813	1282	6	personnel	personnel	NOUN
taxlaw-2813	1282	7	,	,	PUNCT
taxlaw-2813	1282	8	supra	supra	PROPN
taxlaw-2813	1282	9	note	note	NOUN
taxlaw-2813	1282	10	100	100	NUM
taxlaw-2813	1282	11	.	.	PUNCT
taxlaw-2813	1282	12	301	301	NUM
taxlaw-2813	1282	13	sharman	sharman	NOUN
taxlaw-2813	1282	14	,	,	PUNCT
taxlaw-2813	1282	15	supra	supra	PROPN
taxlaw-2813	1282	16	note	note	PROPN
taxlaw-2813	1282	17	216	216	NUM
taxlaw-2813	1282	18	,	,	PUNCT
taxlaw-2813	1282	19	at	at	ADP
taxlaw-2813	1282	20	151	151	NUM
taxlaw-2813	1282	21	.	.	NOUN
taxlaw-2813	1282	22	302	302	NUM
taxlaw-2813	1282	23	interview	interview	NOUN
taxlaw-2813	1282	24	5	5	NUM
taxlaw-2813	1282	25	with	with	ADP
taxlaw-2813	1282	26	oecd	oecd	PROPN
taxlaw-2813	1282	27	personnel	personnel	NOUN
taxlaw-2813	1282	28	,	,	PUNCT
taxlaw-2813	1282	29	supra	supra	PROPN
taxlaw-2813	1282	30	note	note	NOUN
taxlaw-2813	1282	31	100	100	NUM
taxlaw-2813	1282	32	.	.	PUNCT
taxlaw-2813	1282	33	303	303	NUM
taxlaw-2813	1282	34	see	see	NOUN
taxlaw-2813	1282	35	sharman	sharman	NOUN
taxlaw-2813	1282	36	,	,	PUNCT
taxlaw-2813	1282	37	supra	supra	PROPN
taxlaw-2813	1282	38	note	note	PROPN
taxlaw-2813	1282	39	216	216	NUM
taxlaw-2813	1282	40	,	,	PUNCT
taxlaw-2813	1282	41	at	at	ADP
taxlaw-2813	1282	42	149	149	NUM
taxlaw-2813	1282	43	.	.	PUNCT
taxlaw-2813	1283	1	however	however	ADV
taxlaw-2813	1283	2	,	,	PUNCT
taxlaw-2813	1283	3	no	no	DET
taxlaw-2813	1283	4	deadline	deadline	NOUN
taxlaw-2813	1283	5	was	be	AUX
taxlaw-2813	1283	6	set	set	VERB
taxlaw-2813	1283	7	this	this	DET
taxlaw-2813	1283	8	time	time	NOUN
taxlaw-2813	1283	9	,	,	PUNCT
taxlaw-2813	1283	10	but	but	CCONJ
taxlaw-2813	1283	11	“	"	PUNCT
taxlaw-2813	1283	12	all	all	DET
taxlaw-2813	1283	13	countries	country	NOUN
taxlaw-2813	1283	14	are	be	AUX
taxlaw-2813	1283	15	strongly	strongly	ADV
taxlaw-2813	1283	16	encouraged	encouraged	ADJ
taxlaw-2813	1283	17	to	to	PART
taxlaw-2813	1283	18	take	take	VERB
taxlaw-2813	1283	19	the	the	DET
taxlaw-2813	1283	20	necessary	necessary	ADJ
taxlaw-2813	1283	21	steps	step	NOUN
taxlaw-2813	1283	22	towards	towards	ADP
taxlaw-2813	1283	23	a	a	DET
taxlaw-2813	1283	24	level	level	ADJ
taxlaw-2813	1283	25	playing	playing	NOUN
taxlaw-2813	1283	26	field	field	NOUN
taxlaw-2813	1283	27	.	.	PUNCT
taxlaw-2813	1283	28	”	"	PUNCT
taxlaw-2813	1284	1	see	see	VERB
taxlaw-2813	1284	2	oecd	oecd	PROPN
taxlaw-2813	1284	3	,	,	PUNCT
taxlaw-2813	1284	4	supra	supra	PROPN
taxlaw-2813	1284	5	note	note	NOUN
taxlaw-2813	1284	6	296	296	NUM
taxlaw-2813	1284	7	,	,	PUNCT
taxlaw-2813	1284	8	at	at	ADP
taxlaw-2813	1284	9	49	49	NUM
taxlaw-2813	1284	10	.	.	PUNCT
taxlaw-2813	1285	1	304	304	NUM
taxlaw-2813	1285	2	see	see	VERB
taxlaw-2813	1285	3	generally	generally	ADV
taxlaw-2813	1285	4	oecd	oecd	PROPN
taxlaw-2813	1285	5	,	,	PUNCT
taxlaw-2813	1285	6	supra	supra	PROPN
taxlaw-2813	1285	7	note	note	NOUN
taxlaw-2813	1285	8	296	296	NUM
taxlaw-2813	1285	9	.	.	PUNCT
taxlaw-2813	1286	1	305	305	NUM
taxlaw-2813	1286	2	i	i	PROPN
taxlaw-2813	1286	3	d.	d.	PROPN
taxlaw-2813	1286	4	306	306	NUM
taxlaw-2813	1286	5	oecd	oecd	PROPN
taxlaw-2813	1286	6	,	,	PUNCT
taxlaw-2813	1286	7	supra	supra	PROPN
taxlaw-2813	1286	8	note	note	NOUN
taxlaw-2813	1286	9	296	296	NUM
taxlaw-2813	1286	10	,	,	PUNCT
taxlaw-2813	1286	11	at	at	ADP
taxlaw-2813	1286	12	53	53	NUM
taxlaw-2813	1286	13	.	.	PUNCT
taxlaw-2813	1287	1	307	307	NUM
taxlaw-2813	1287	2	see	see	VERB
taxlaw-2813	1287	3	andrew	andrew	PROPN
taxlaw-2813	1287	4	p.	p.	PROPN
taxlaw-2813	1287	5	morriss	morriss	PROPN
taxlaw-2813	1287	6	&	&	CCONJ
taxlaw-2813	1287	7	clifford	clifford	PROPN
taxlaw-2813	1287	8	c.	c.	PROPN
taxlaw-2813	1287	9	henson	henson	PROPN
taxlaw-2813	1287	10	,	,	PUNCT
taxlaw-2813	1287	11	regulatory	regulatory	ADJ
taxlaw-2813	1287	12	effectiveness	effectiveness	NOUN
taxlaw-2813	1287	13	in	in	ADP
taxlaw-2813	1287	14	onshore	onshore	NOUN
taxlaw-2813	1287	15	&	&	CCONJ
taxlaw-2813	1287	16	offshore	offshore	ADJ
taxlaw-2813	1287	17	financial	financial	ADJ
taxlaw-2813	1287	18	centers	center	NOUN
taxlaw-2813	1287	19	(	(	PUNCT
taxlaw-2813	1287	20	march	march	PROPN
taxlaw-2813	1287	21	2	2	NUM
taxlaw-2813	1287	22	,	,	PUNCT
taxlaw-2813	1287	23	2012	2012	NUM
taxlaw-2813	1287	24	)	)	PUNCT
taxlaw-2813	1287	25	(	(	PUNCT
taxlaw-2813	1287	26	unpublished	unpublished	ADJ
taxlaw-2813	1287	27	manuscript	manuscript	NOUN
taxlaw-2813	1287	28	)	)	PUNCT
taxlaw-2813	1287	29	,	,	PUNCT
taxlaw-2813	1287	30	available	available	ADJ
taxlaw-2813	1287	31	at	at	ADP
taxlaw-2813	1287	32	http://ssrn.com/abstract=2016310	http://ssrn.com/abstract=2016310	NOUN
taxlaw-2813	1287	33	.	.	PROPN
taxlaw-2813	1287	34	308	308	NUM
taxlaw-2813	1287	35	jean	jean	PROPN
taxlaw-2813	1287	36	eaglesham	eaglesham	PROPN
taxlaw-2813	1287	37	and	and	CCONJ
taxlaw-2813	1287	38	alex	alex	PROPN
taxlaw-2813	1287	39	barker	barker	PROPN
taxlaw-2813	1287	40	,	,	PUNCT
taxlaw-2813	1287	41	uk	uk	PROPN
taxlaw-2813	1287	42	premier	premier	NOUN
taxlaw-2813	1287	43	calls	call	VERB
taxlaw-2813	1287	44	for	for	ADP
taxlaw-2813	1287	45	crackdown	crackdown	NOUN
taxlaw-2813	1287	46	on	on	ADP
taxlaw-2813	1287	47	tax	tax	NOUN
taxlaw-2813	1287	48	havens	haven	NOUN
taxlaw-2813	1287	49	,	,	PUNCT
taxlaw-2813	1287	50	fin	fin	NOUN
taxlaw-2813	1287	51	.	.	PUNCT
taxlaw-2813	1288	1	times	times	PROPN
taxlaw-2813	1288	2	,	,	PUNCT
taxlaw-2813	1288	3	feb	feb	PROPN
taxlaw-2813	1288	4	.	.	PROPN
taxlaw-2813	1288	5	19	19	NUM
taxlaw-2813	1288	6	,	,	PUNCT
taxlaw-2813	1288	7	2009	2009	NUM
taxlaw-2813	1288	8	;	;	PUNCT
taxlaw-2813	1288	9	alex	alex	PROPN
taxlaw-2813	1288	10	barker	barker	PROPN
taxlaw-2813	1288	11	,	,	PUNCT
taxlaw-2813	1288	12	brown	brown	ADJ
taxlaw-2813	1288	13	warns	warn	VERB
taxlaw-2813	1288	14	tax	tax	NOUN
taxlaw-2813	1288	15	havens	haven	NOUN
taxlaw-2813	1288	16	to	to	PART
taxlaw-2813	1288	17	comply	comply	VERB
taxlaw-2813	1288	18	,	,	PUNCT
taxlaw-2813	1288	19	fin	fin	NOUN
taxlaw-2813	1288	20	.	.	PUNCT
taxlaw-2813	1289	1	times	times	PROPN
taxlaw-2813	1289	2	,	,	PUNCT
taxlaw-2813	1289	3	apr	apr	PROPN
taxlaw-2813	1289	4	.	.	PROPN
taxlaw-2813	1289	5	10	10	NUM
taxlaw-2813	1289	6	,	,	PUNCT
taxlaw-2813	1289	7	2009	2009	NUM
taxlaw-2813	1289	8	;	;	PUNCT
taxlaw-2813	1289	9	robert	robert	PROPN
taxlaw-2813	1289	10	m.	m.	PROPN
taxlaw-2813	1289	11	morgenthau	morgenthau	PROPN
taxlaw-2813	1289	12	,	,	PUNCT
taxlaw-2813	1289	13	too	too	ADV
taxlaw-2813	1289	14	much	much	ADJ
taxlaw-2813	1289	15	money	money	NOUN
taxlaw-2813	1289	16	is	be	AUX
taxlaw-2813	1289	17	beyond	beyond	ADP
taxlaw-2813	1289	18	legal	legal	ADJ
taxlaw-2813	1289	19	reach	reach	NOUN
taxlaw-2813	1289	20	,	,	PUNCT
taxlaw-2813	1289	21	wall	wall	PROPN
taxlaw-2813	1289	22	st	st	PROPN
taxlaw-2813	1289	23	.	.	PROPN
taxlaw-2813	1289	24	j.	j.	PROPN
taxlaw-2813	1289	25	,	,	PUNCT
taxlaw-2813	1289	26	sept	sept	PROPN
taxlaw-2813	1289	27	.	.	PROPN
taxlaw-2813	1289	28	30	30	NUM
taxlaw-2813	1289	29	,	,	PUNCT
taxlaw-2813	1289	30	2008	2008	NUM
taxlaw-2813	1289	31	,	,	PUNCT
taxlaw-2813	1289	32	available	available	ADJ
taxlaw-2813	1289	33	at	at	ADP
taxlaw-2813	1289	34	52	52	NUM
taxlaw-2813	1289	35	columbia	columbia	PROPN
taxlaw-2813	1289	36	journal	journal	NOUN
taxlaw-2813	1289	37	of	of	ADP
taxlaw-2813	1289	38	tax	tax	NOUN
taxlaw-2813	1289	39	law	law	NOUN
taxlaw-2813	1289	40	[	[	X
taxlaw-2813	1289	41	vol.4:1	vol.4:1	X
taxlaw-2813	1289	42	connection	connection	NOUN
taxlaw-2813	1289	43	to	to	ADP
taxlaw-2813	1289	44	either	either	CCONJ
taxlaw-2813	1289	45	ofcs	ofc	NOUN
taxlaw-2813	1289	46	or	or	CCONJ
taxlaw-2813	1289	47	tax	tax	NOUN
taxlaw-2813	1289	48	rates	rate	NOUN
taxlaw-2813	1289	49	,	,	PUNCT
taxlaw-2813	1289	50	political	political	ADJ
taxlaw-2813	1289	51	leaders	leader	NOUN
taxlaw-2813	1289	52	were	be	AUX
taxlaw-2813	1289	53	quick	quick	ADJ
taxlaw-2813	1289	54	to	to	PART
taxlaw-2813	1289	55	use	use	VERB
taxlaw-2813	1289	56	it	it	PRON
taxlaw-2813	1289	57	to	to	PART
taxlaw-2813	1289	58	assert	assert	VERB
taxlaw-2813	1289	59	a	a	DET
taxlaw-2813	1289	60	need	need	NOUN
taxlaw-2813	1289	61	for	for	ADP
taxlaw-2813	1289	62	restrictions	restriction	NOUN
taxlaw-2813	1289	63	on	on	ADP
taxlaw-2813	1289	64	financial	financial	ADJ
taxlaw-2813	1289	65	competition.309	competition.309	PROPN
taxlaw-2813	1289	66	obama	obama	PROPN
taxlaw-2813	1289	67	was	be	AUX
taxlaw-2813	1289	68	an	an	DET
taxlaw-2813	1289	69	ally	ally	NOUN
taxlaw-2813	1289	70	of	of	ADP
taxlaw-2813	1289	71	sen	sen	PROPN
taxlaw-2813	1289	72	.	.	PROPN
taxlaw-2813	1289	73	carl	carl	PROPN
taxlaw-2813	1289	74	levin	levin	PROPN
taxlaw-2813	1289	75	(	(	PUNCT
taxlaw-2813	1289	76	d.-mich	d.-mich	PROPN
taxlaw-2813	1289	77	.	.	PUNCT
taxlaw-2813	1289	78	)	)	PUNCT
taxlaw-2813	1289	79	,	,	PUNCT
taxlaw-2813	1289	80	the	the	DET
taxlaw-2813	1289	81	main	main	ADJ
taxlaw-2813	1289	82	force	force	NOUN
taxlaw-2813	1289	83	behind	behind	ADP
taxlaw-2813	1289	84	the	the	DET
taxlaw-2813	1289	85	proposed	propose	VERB
taxlaw-2813	1289	86	stop	stop	NOUN
taxlaw-2813	1289	87	tax	tax	NOUN
taxlaw-2813	1289	88	haven	haven	PROPN
taxlaw-2813	1289	89	abuse	abuse	PROPN
taxlaw-2813	1289	90	act	act	NOUN
taxlaw-2813	1289	91	(	(	PUNCT
taxlaw-2813	1289	92	a	a	DET
taxlaw-2813	1289	93	version	version	NOUN
taxlaw-2813	1289	94	of	of	ADP
taxlaw-2813	1289	95	which	which	PRON
taxlaw-2813	1289	96	obama	obama	NOUN
taxlaw-2813	1289	97	co	co	VERB
taxlaw-2813	1289	98	-	-	VERB
taxlaw-2813	1289	99	sponsored	sponsor	VERB
taxlaw-2813	1289	100	while	while	SCONJ
taxlaw-2813	1289	101	he	he	PRON
taxlaw-2813	1289	102	was	be	AUX
taxlaw-2813	1289	103	in	in	ADP
taxlaw-2813	1289	104	the	the	DET
taxlaw-2813	1289	105	senate	senate	PROPN
taxlaw-2813	1289	106	)	)	PUNCT
taxlaw-2813	1289	107	.	.	PUNCT
taxlaw-2813	1290	1	310	310	NUM
taxlaw-2813	1290	2	in	in	ADP
taxlaw-2813	1290	3	addition	addition	NOUN
taxlaw-2813	1290	4	,	,	PUNCT
taxlaw-2813	1290	5	obama	obama	PROPN
taxlaw-2813	1290	6	’s	’s	PART
taxlaw-2813	1290	7	ambitious	ambitious	ADJ
taxlaw-2813	1290	8	agenda	agenda	NOUN
taxlaw-2813	1290	9	needed	need	VERB
taxlaw-2813	1290	10	revenue	revenue	NOUN
taxlaw-2813	1290	11	,	,	PUNCT
taxlaw-2813	1290	12	and	and	CCONJ
taxlaw-2813	1290	13	cracking	crack	VERB
taxlaw-2813	1290	14	down	down	ADP
taxlaw-2813	1290	15	on	on	ADP
taxlaw-2813	1290	16	ofcs	ofc	NOUN
taxlaw-2813	1290	17	promised	promise	VERB
taxlaw-2813	1290	18	revenue	revenue	NOUN
taxlaw-2813	1290	19	(	(	PUNCT
taxlaw-2813	1290	20	or	or	CCONJ
taxlaw-2813	1290	21	,	,	PUNCT
taxlaw-2813	1290	22	at	at	ADP
taxlaw-2813	1290	23	least	least	ADJ
taxlaw-2813	1290	24	,	,	PUNCT
taxlaw-2813	1290	25	promised	promise	VERB
taxlaw-2813	1290	26	the	the	DET
taxlaw-2813	1290	27	revenue	revenue	NOUN
taxlaw-2813	1290	28	that	that	PRON
taxlaw-2813	1290	29	could	could	AUX
taxlaw-2813	1290	30	be	be	AUX
taxlaw-2813	1290	31	spent	spend	VERB
taxlaw-2813	1290	32	if	if	SCONJ
taxlaw-2813	1290	33	projected	project	VERB
taxlaw-2813	1290	34	under	under	ADP
taxlaw-2813	1290	35	u.s	u.s	PROPN
taxlaw-2813	1290	36	.	.	PROPN
taxlaw-2813	1290	37	budget	budget	NOUN
taxlaw-2813	1290	38	rules	rule	NOUN
taxlaw-2813	1290	39	even	even	ADV
taxlaw-2813	1290	40	if	if	SCONJ
taxlaw-2813	1290	41	it	it	PRON
taxlaw-2813	1290	42	was	be	AUX
taxlaw-2813	1290	43	never	never	ADV
taxlaw-2813	1290	44	collected).311	collected).311	VERB
taxlaw-2813	1290	45	further	far	ADV
taxlaw-2813	1290	46	bolstering	bolster	VERB
taxlaw-2813	1290	47	the	the	DET
taxlaw-2813	1290	48	attractiveness	attractiveness	NOUN
taxlaw-2813	1290	49	of	of	ADP
taxlaw-2813	1290	50	attacks	attack	NOUN
taxlaw-2813	1290	51	on	on	ADP
taxlaw-2813	1290	52	ofcs	ofc	NOUN
taxlaw-2813	1290	53	,	,	PUNCT
taxlaw-2813	1290	54	aggressive	aggressive	ADJ
taxlaw-2813	1290	55	tax	tax	NOUN
taxlaw-2813	1290	56	planning	planning	NOUN
taxlaw-2813	1290	57	efforts	effort	NOUN
taxlaw-2813	1290	58	by	by	ADP
taxlaw-2813	1290	59	liechtenstein	liechtenstein	PROPN
taxlaw-2813	1290	60	and	and	CCONJ
taxlaw-2813	1290	61	swiss	swiss	ADJ
taxlaw-2813	1290	62	banks	bank	NOUN
taxlaw-2813	1290	63	came	come	VERB
taxlaw-2813	1290	64	to	to	ADP
taxlaw-2813	1290	65	light	light	NOUN
taxlaw-2813	1290	66	,	,	PUNCT
taxlaw-2813	1290	67	with	with	SCONJ
taxlaw-2813	1290	68	the	the	DET
taxlaw-2813	1290	69	swiss	swiss	PROPN
taxlaw-2813	1290	70	bank	bank	PROPN
taxlaw-2813	1290	71	ubs	ubs	PROPN
taxlaw-2813	1290	72	revealed	reveal	VERB
taxlaw-2813	1290	73	as	as	ADP
taxlaw-2813	1290	74	having	having	AUX
taxlaw-2813	1290	75	violated	violate	VERB
taxlaw-2813	1290	76	u.s	u.s	PROPN
taxlaw-2813	1290	77	.	.	PROPN
taxlaw-2813	1290	78	law312	law312	PROPN
taxlaw-2813	1290	79	and	and	CCONJ
taxlaw-2813	1290	80	several	several	ADJ
taxlaw-2813	1290	81	eu	eu	PROPN
taxlaw-2813	1290	82	governments	government	NOUN
taxlaw-2813	1290	83	having	having	AUX
taxlaw-2813	1290	84	purchased	purchase	VERB
taxlaw-2813	1290	85	stolen	steal	VERB
taxlaw-2813	1290	86	account	account	NOUN
taxlaw-2813	1290	87	data	datum	NOUN
taxlaw-2813	1290	88	from	from	ADP
taxlaw-2813	1290	89	a	a	DET
taxlaw-2813	1290	90	rogue	rogue	NOUN
taxlaw-2813	1290	91	lichtenstein	lichtenstein	PROPN
taxlaw-2813	1290	92	banker	banker	PROPN
taxlaw-2813	1290	93	that	that	PRON
taxlaw-2813	1290	94	revealed	reveal	VERB
taxlaw-2813	1290	95	widespread	widespread	ADJ
taxlaw-2813	1290	96	tax	tax	NOUN
taxlaw-2813	1290	97	evasion	evasion	NOUN
taxlaw-2813	1290	98	by	by	ADP
taxlaw-2813	1290	99	their	their	PRON
taxlaw-2813	1290	100	citizens.313	citizens.313	NOUN
taxlaw-2813	1290	101	with	with	ADP
taxlaw-2813	1290	102	four	four	NUM
taxlaw-2813	1290	103	billion	billion	NUM
taxlaw-2813	1290	104	euros	euro	NOUN
taxlaw-2813	1290	105	allegedly	allegedly	ADV
taxlaw-2813	1290	106	channeled	channel	VERB
taxlaw-2813	1290	107	through	through	ADP
taxlaw-2813	1290	108	lichtenstein	lichtenstein	PROPN
taxlaw-2813	1290	109	by	by	ADP
taxlaw-2813	1290	110	hundreds	hundred	NOUN
taxlaw-2813	1290	111	of	of	ADP
taxlaw-2813	1290	112	german	german	ADJ
taxlaw-2813	1290	113	business	business	NOUN
taxlaw-2813	1290	114	people	people	NOUN
taxlaw-2813	1290	115	to	to	PART
taxlaw-2813	1290	116	evade	evade	VERB
taxlaw-2813	1290	117	(	(	PUNCT
taxlaw-2813	1290	118	rather	rather	ADV
taxlaw-2813	1290	119	than	than	ADP
taxlaw-2813	1290	120	avoid	avoid	VERB
taxlaw-2813	1290	121	)	)	PUNCT
taxlaw-2813	1290	122	taxes,314	taxes,314	VERB
taxlaw-2813	1290	123	onshore	onshore	ADJ
taxlaw-2813	1290	124	government	government	NOUN
taxlaw-2813	1290	125	interest	interest	NOUN
taxlaw-2813	1290	126	in	in	ADP
taxlaw-2813	1290	127	limiting	limit	VERB
taxlaw-2813	1290	128	access	access	NOUN
taxlaw-2813	1290	129	to	to	ADP
taxlaw-2813	1290	130	such	such	ADJ
taxlaw-2813	1290	131	opportunities	opportunity	NOUN
taxlaw-2813	1290	132	increased	increase	VERB
taxlaw-2813	1290	133	and	and	CCONJ
taxlaw-2813	1290	134	made	make	VERB
taxlaw-2813	1290	135	the	the	DET
taxlaw-2813	1290	136	arguments	argument	NOUN
taxlaw-2813	1290	137	in	in	ADP
taxlaw-2813	1290	138	favor	favor	NOUN
taxlaw-2813	1290	139	of	of	ADP
taxlaw-2813	1290	140	controls	control	NOUN
taxlaw-2813	1290	141	more	more	ADJ
taxlaw-2813	1290	142	compelling.315	compelling.315	PROPN
taxlaw-2813	1290	143	domestic	domestic	ADJ
taxlaw-2813	1290	144	politics	politic	NOUN
taxlaw-2813	1290	145	in	in	ADP
taxlaw-2813	1290	146	several	several	ADJ
taxlaw-2813	1290	147	eu	eu	PROPN
taxlaw-2813	1290	148	nations	nation	NOUN
taxlaw-2813	1290	149	also	also	ADV
taxlaw-2813	1290	150	increased	increase	VERB
taxlaw-2813	1290	151	interest	interest	NOUN
taxlaw-2813	1290	152	in	in	ADP
taxlaw-2813	1290	153	demonstrating	demonstrate	VERB
taxlaw-2813	1290	154	that	that	SCONJ
taxlaw-2813	1290	155	governments	government	NOUN
taxlaw-2813	1290	156	were	be	AUX
taxlaw-2813	1290	157	http://online.wsj.com/article/sb122273062657688131.html	http://online.wsj.com/article/sb122273062657688131.html	NOUN
taxlaw-2813	1290	158	;	;	PUNCT
taxlaw-2813	1290	159	grant	grant	PROPN
taxlaw-2813	1290	160	mccool	mccool	NOUN
taxlaw-2813	1290	161	,	,	PUNCT
taxlaw-2813	1290	162	more	more	ADV
taxlaw-2813	1290	163	offshore	offshore	ADJ
taxlaw-2813	1290	164	tax	tax	NOUN
taxlaw-2813	1290	165	probes	probe	NOUN
taxlaw-2813	1290	166	in	in	ADP
taxlaw-2813	1290	167	the	the	DET
taxlaw-2813	1290	168	works	work	NOUN
taxlaw-2813	1290	169	:	:	PUNCT
taxlaw-2813	1290	170	ny	ny	PROPN
taxlaw-2813	1290	171	’s	’s	PART
taxlaw-2813	1290	172	morgenthau	morgenthau	NOUN
taxlaw-2813	1290	173	,	,	PUNCT
taxlaw-2813	1290	174	reuters	reuter	NOUN
taxlaw-2813	1290	175	,	,	PUNCT
taxlaw-2813	1290	176	apr	apr	PROPN
taxlaw-2813	1290	177	.	.	PROPN
taxlaw-2813	1290	178	24	24	NUM
taxlaw-2813	1290	179	,	,	PUNCT
taxlaw-2813	1290	180	2009	2009	NUM
taxlaw-2813	1290	181	.	.	PUNCT
taxlaw-2813	1291	1	309	309	NUM
taxlaw-2813	1291	2	see	see	VERB
taxlaw-2813	1291	3	,	,	PUNCT
taxlaw-2813	1291	4	e.g.	e.g.	ADV
taxlaw-2813	1291	5	,	,	PUNCT
taxlaw-2813	1291	6	morgenthau	morgenthau	NOUN
taxlaw-2813	1291	7	,	,	PUNCT
taxlaw-2813	1291	8	supra	supra	ADJ
taxlaw-2813	1291	9	note	note	NOUN
taxlaw-2813	1291	10	308	308	NUM
taxlaw-2813	1291	11	.	.	PUNCT
taxlaw-2813	1292	1	the	the	DET
taxlaw-2813	1292	2	new	new	PROPN
taxlaw-2813	1292	3	york	york	PROPN
taxlaw-2813	1292	4	city	city	PROPN
taxlaw-2813	1292	5	district	district	PROPN
taxlaw-2813	1292	6	attorney	attorney	NOUN
taxlaw-2813	1292	7	lamented	lament	VERB
taxlaw-2813	1292	8	that	that	SCONJ
taxlaw-2813	1292	9	“	"	PUNCT
taxlaw-2813	1292	10	vast	vast	ADJ
taxlaw-2813	1292	11	sums	sum	NOUN
taxlaw-2813	1292	12	of	of	ADP
taxlaw-2813	1292	13	money	money	NOUN
taxlaw-2813	1292	14	.	.	PUNCT
taxlaw-2813	1292	15	.	.	PUNCT
taxlaw-2813	1292	16	.	.	PUNCT
taxlaw-2813	1293	1	lie	lie	VERB
taxlaw-2813	1293	2	outside	outside	ADP
taxlaw-2813	1293	3	the	the	DET
taxlaw-2813	1293	4	jurisdiction	jurisdiction	NOUN
taxlaw-2813	1293	5	of	of	ADP
taxlaw-2813	1293	6	u.s	u.s	PROPN
taxlaw-2813	1293	7	.	.	PROPN
taxlaw-2813	1293	8	regulators	regulator	NOUN
taxlaw-2813	1293	9	and	and	CCONJ
taxlaw-2813	1293	10	other	other	ADJ
taxlaw-2813	1293	11	supervisory	supervisory	ADJ
taxlaw-2813	1293	12	authorities	authority	NOUN
taxlaw-2813	1293	13	.	.	PUNCT
taxlaw-2813	1293	14	”	"	PUNCT
taxlaw-2813	1294	1	nigel	nigel	PROPN
taxlaw-2813	1294	2	morris	morris	PROPN
taxlaw-2813	1294	3	,	,	PUNCT
taxlaw-2813	1294	4	brown	brown	PROPN
taxlaw-2813	1294	5	leads	lead	VERB
taxlaw-2813	1294	6	global	global	ADJ
taxlaw-2813	1294	7	drive	drive	NOUN
taxlaw-2813	1294	8	to	to	PART
taxlaw-2813	1294	9	close	close	VERB
taxlaw-2813	1294	10	down	down	ADP
taxlaw-2813	1294	11	tax	tax	NOUN
taxlaw-2813	1294	12	havens	haven	NOUN
taxlaw-2813	1294	13	,	,	PUNCT
taxlaw-2813	1294	14	the	the	DET
taxlaw-2813	1294	15	sunday	sunday	PROPN
taxlaw-2813	1294	16	indep	indep	NOUN
taxlaw-2813	1294	17	.	.	PUNCT
taxlaw-2813	1295	1	,	,	PUNCT
taxlaw-2813	1295	2	feb	feb	PROPN
taxlaw-2813	1295	3	.	.	PROPN
taxlaw-2813	1295	4	19	19	NUM
taxlaw-2813	1295	5	,	,	PUNCT
taxlaw-2813	1295	6	2009	2009	NUM
taxlaw-2813	1295	7	,	,	PUNCT
taxlaw-2813	1295	8	available	available	ADJ
taxlaw-2813	1295	9	at	at	ADP
taxlaw-2813	1295	10	http://www.independent.co.uk/news/uk/politics/brown-leads-global-drive-to-close-down-taxhavens-1625959.html	http://www.independent.co.uk/news/uk/politics/brown-leads-global-drive-to-close-down-taxhavens-1625959.html	PROPN
taxlaw-2813	1295	11	(	(	PUNCT
taxlaw-2813	1295	12	quoting	quote	VERB
taxlaw-2813	1295	13	the	the	DET
taxlaw-2813	1295	14	british	british	ADJ
taxlaw-2813	1295	15	prime	prime	PROPN
taxlaw-2813	1295	16	minister	minister	PROPN
taxlaw-2813	1295	17	gordon	gordon	PROPN
taxlaw-2813	1295	18	brown	brown	PROPN
taxlaw-2813	1295	19	as	as	ADP
taxlaw-2813	1295	20	calling	call	VERB
taxlaw-2813	1295	21	on	on	ADP
taxlaw-2813	1295	22	“	"	PUNCT
taxlaw-2813	1295	23	the	the	DET
taxlaw-2813	1295	24	whole	whole	NOUN
taxlaw-2813	1295	25	of	of	ADP
taxlaw-2813	1295	26	the	the	DET
taxlaw-2813	1295	27	world	world	NOUN
taxlaw-2813	1295	28	to	to	PART
taxlaw-2813	1295	29	take	take	VERB
taxlaw-2813	1295	30	action	action	NOUN
taxlaw-2813	1295	31	.	.	PUNCT
taxlaw-2813	1296	1	that	that	PRON
taxlaw-2813	1296	2	will	will	AUX
taxlaw-2813	1296	3	mean	mean	VERB
taxlaw-2813	1296	4	action	action	NOUN
taxlaw-2813	1296	5	against	against	ADP
taxlaw-2813	1296	6	regulatory	regulatory	ADJ
taxlaw-2813	1296	7	and	and	CCONJ
taxlaw-2813	1296	8	tax	tax	NOUN
taxlaw-2813	1296	9	havens	haven	NOUN
taxlaw-2813	1296	10	in	in	ADP
taxlaw-2813	1296	11	parts	part	NOUN
taxlaw-2813	1296	12	of	of	ADP
taxlaw-2813	1296	13	the	the	DET
taxlaw-2813	1296	14	world	world	NOUN
taxlaw-2813	1296	15	which	which	PRON
taxlaw-2813	1296	16	have	have	AUX
taxlaw-2813	1296	17	escaped	escape	VERB
taxlaw-2813	1296	18	the	the	DET
taxlaw-2813	1296	19	regulatory	regulatory	ADJ
taxlaw-2813	1296	20	attention	attention	NOUN
taxlaw-2813	1296	21	they	they	PRON
taxlaw-2813	1296	22	need	need	VERB
taxlaw-2813	1296	23	.	.	PUNCT
taxlaw-2813	1296	24	”	"	PUNCT
taxlaw-2813	1296	25	)	)	PUNCT
taxlaw-2813	1296	26	;	;	PUNCT
taxlaw-2813	1296	27	sarkozy	sarkozy	PROPN
taxlaw-2813	1296	28	on	on	ADP
taxlaw-2813	1296	29	tax	tax	NOUN
taxlaw-2813	1296	30	havens	haven	NOUN
taxlaw-2813	1296	31	,	,	PUNCT
taxlaw-2813	1296	32	and	and	CCONJ
taxlaw-2813	1296	33	more	more	ADJ
taxlaw-2813	1296	34	,	,	PUNCT
taxlaw-2813	1296	35	tax	tax	NOUN
taxlaw-2813	1296	36	justice	justice	NOUN
taxlaw-2813	1296	37	network	network	NOUN
taxlaw-2813	1296	38	(	(	PUNCT
taxlaw-2813	1296	39	aug	aug	PROPN
taxlaw-2813	1296	40	.	.	PROPN
taxlaw-2813	1296	41	28	28	NUM
taxlaw-2813	1296	42	,	,	PUNCT
taxlaw-2813	1296	43	2008	2008	NUM
taxlaw-2813	1296	44	)	)	PUNCT
taxlaw-2813	1296	45	,	,	PUNCT
taxlaw-2813	1296	46	available	available	ADJ
taxlaw-2813	1296	47	at	at	ADP
taxlaw-2813	1296	48	http://taxjustice.blogspot.com/2008/08/sarkozy-on-tax-havens.html	http://taxjustice.blogspot.com/2008/08/sarkozy-on-tax-havens.html	PROPN
taxlaw-2813	1296	49	(	(	PUNCT
taxlaw-2813	1296	50	quoting	quote	VERB
taxlaw-2813	1296	51	the	the	DET
taxlaw-2813	1296	52	french	french	ADJ
taxlaw-2813	1296	53	president	president	NOUN
taxlaw-2813	1296	54	denouncing	denounce	VERB
taxlaw-2813	1296	55	“	"	PUNCT
taxlaw-2813	1296	56	the	the	DET
taxlaw-2813	1296	57	excesses	excess	NOUN
taxlaw-2813	1296	58	of	of	ADP
taxlaw-2813	1296	59	financial	financial	ADJ
taxlaw-2813	1296	60	capitalism	capitalism	NOUN
taxlaw-2813	1296	61	which	which	PRON
taxlaw-2813	1296	62	has	have	AUX
taxlaw-2813	1296	63	experienced	experience	VERB
taxlaw-2813	1296	64	serious	serious	ADJ
taxlaw-2813	1296	65	abuses	abuse	NOUN
taxlaw-2813	1296	66	:	:	PUNCT
taxlaw-2813	1296	67	concealment	concealment	NOUN
taxlaw-2813	1296	68	of	of	ADP
taxlaw-2813	1296	69	risks	risk	NOUN
taxlaw-2813	1296	70	,	,	PUNCT
taxlaw-2813	1296	71	uncontrolled	uncontrolled	ADJ
taxlaw-2813	1296	72	sophistication	sophistication	NOUN
taxlaw-2813	1296	73	of	of	ADP
taxlaw-2813	1296	74	financial	financial	ADJ
taxlaw-2813	1296	75	instruments	instrument	NOUN
taxlaw-2813	1296	76	,	,	PUNCT
taxlaw-2813	1296	77	gaps	gap	NOUN
taxlaw-2813	1296	78	in	in	ADP
taxlaw-2813	1296	79	regulation	regulation	NOUN
taxlaw-2813	1296	80	and	and	CCONJ
taxlaw-2813	1296	81	persistence	persistence	NOUN
taxlaw-2813	1296	82	of	of	ADP
taxlaw-2813	1296	83	tax	tax	NOUN
taxlaw-2813	1296	84	havens	haven	NOUN
taxlaw-2813	1296	85	capturing	capture	VERB
taxlaw-2813	1296	86	a	a	DET
taxlaw-2813	1296	87	part	part	NOUN
taxlaw-2813	1296	88	of	of	ADP
taxlaw-2813	1296	89	global	global	ADJ
taxlaw-2813	1296	90	savings	saving	NOUN
taxlaw-2813	1296	91	that	that	PRON
taxlaw-2813	1296	92	would	would	AUX
taxlaw-2813	1296	93	be	be	AUX
taxlaw-2813	1296	94	more	more	ADV
taxlaw-2813	1296	95	justly	justly	ADV
taxlaw-2813	1296	96	employed	employ	VERB
taxlaw-2813	1296	97	financing	financing	NOUN
taxlaw-2813	1296	98	investment	investment	NOUN
taxlaw-2813	1296	99	and	and	CCONJ
taxlaw-2813	1296	100	growth	growth	NOUN
taxlaw-2813	1296	101	”	"	PUNCT
taxlaw-2813	1296	102	)	)	PUNCT
taxlaw-2813	1296	103	;	;	PUNCT
taxlaw-2813	1296	104	lucia	lucia	PROPN
taxlaw-2813	1296	105	kubosova	kubosova	PROPN
taxlaw-2813	1296	106	,	,	PUNCT
taxlaw-2813	1296	107	eu	eu	PROPN
taxlaw-2813	1296	108	states	state	NOUN
taxlaw-2813	1296	109	crack	crack	VERB
taxlaw-2813	1296	110	down	down	ADP
taxlaw-2813	1296	111	on	on	ADP
taxlaw-2813	1296	112	tax	tax	NOUN
taxlaw-2813	1296	113	evasion	evasion	NOUN
taxlaw-2813	1296	114	,	,	PUNCT
taxlaw-2813	1296	115	eu	eu	PROPN
taxlaw-2813	1296	116	observer	observer	PROPN
taxlaw-2813	1296	117	,	,	PUNCT
taxlaw-2813	1296	118	oct	oct	PROPN
taxlaw-2813	1296	119	.	.	PROPN
taxlaw-2813	1296	120	22	22	NUM
taxlaw-2813	1296	121	,	,	PUNCT
taxlaw-2813	1296	122	2008	2008	NUM
taxlaw-2813	1296	123	,	,	PUNCT
taxlaw-2813	1296	124	available	available	ADJ
taxlaw-2813	1296	125	at	at	ADP
taxlaw-2813	1296	126	http://euobserver.com/9/26976	http://euobserver.com/9/26976	PROPN
taxlaw-2813	1296	127	(	(	PUNCT
taxlaw-2813	1296	128	last	last	ADV
taxlaw-2813	1296	129	visited	visit	VERB
taxlaw-2813	1296	130	oct	oct	PROPN
taxlaw-2813	1296	131	.	.	PROPN
taxlaw-2813	1296	132	8	8	NUM
taxlaw-2813	1296	133	,	,	PUNCT
taxlaw-2813	1296	134	2011	2011	NUM
taxlaw-2813	1296	135	)	)	PUNCT
taxlaw-2813	1296	136	.	.	PUNCT
taxlaw-2813	1297	1	in	in	ADP
taxlaw-2813	1297	2	a	a	DET
taxlaw-2813	1297	3	meeting	meeting	NOUN
taxlaw-2813	1297	4	in	in	ADP
taxlaw-2813	1297	5	paris	paris	PROPN
taxlaw-2813	1297	6	in	in	ADP
taxlaw-2813	1297	7	october	october	PROPN
taxlaw-2813	1297	8	2008	2008	NUM
taxlaw-2813	1297	9	,	,	PUNCT
taxlaw-2813	1297	10	calls	call	NOUN
taxlaw-2813	1297	11	were	be	AUX
taxlaw-2813	1297	12	made	make	VERB
taxlaw-2813	1297	13	on	on	ADP
taxlaw-2813	1297	14	the	the	DET
taxlaw-2813	1297	15	oecd	oecd	PROPN
taxlaw-2813	1297	16	to	to	PART
taxlaw-2813	1297	17	curb	curb	VERB
taxlaw-2813	1297	18	european	european	ADJ
taxlaw-2813	1297	19	tax	tax	NOUN
taxlaw-2813	1297	20	havens	haven	NOUN
taxlaw-2813	1297	21	.	.	PUNCT
taxlaw-2813	1298	1	the	the	DET
taxlaw-2813	1298	2	articles	article	NOUN
taxlaw-2813	1298	3	point	point	VERB
taxlaw-2813	1298	4	out	out	ADP
taxlaw-2813	1298	5	the	the	DET
taxlaw-2813	1298	6	increased	increase	VERB
taxlaw-2813	1298	7	urgency	urgency	NOUN
taxlaw-2813	1298	8	of	of	ADP
taxlaw-2813	1298	9	european	european	ADJ
taxlaw-2813	1298	10	capitals	capital	NOUN
taxlaw-2813	1298	11	to	to	PART
taxlaw-2813	1298	12	clamp	clamp	VERB
taxlaw-2813	1298	13	down	down	ADP
taxlaw-2813	1298	14	on	on	ADP
taxlaw-2813	1298	15	tax	tax	NOUN
taxlaw-2813	1298	16	havens	haven	NOUN
taxlaw-2813	1298	17	globally	globally	ADV
taxlaw-2813	1298	18	,	,	PUNCT
taxlaw-2813	1298	19	in	in	ADP
taxlaw-2813	1298	20	light	light	NOUN
taxlaw-2813	1298	21	of	of	ADP
taxlaw-2813	1298	22	the	the	DET
taxlaw-2813	1298	23	recent	recent	ADJ
taxlaw-2813	1298	24	financial	financial	ADJ
taxlaw-2813	1298	25	crisis	crisis	NOUN
taxlaw-2813	1298	26	.	.	PUNCT
taxlaw-2813	1299	1	310	310	NUM
taxlaw-2813	1299	2	gordon	gordon	PROPN
taxlaw-2813	1299	3	,	,	PUNCT
taxlaw-2813	1299	4	supra	supra	PROPN
taxlaw-2813	1299	5	note	note	PROPN
taxlaw-2813	1299	6	13	13	NUM
taxlaw-2813	1299	7	,	,	PUNCT
taxlaw-2813	1299	8	at	at	ADP
taxlaw-2813	1299	9	99	99	NUM
taxlaw-2813	1299	10	.	.	PUNCT
taxlaw-2813	1299	11	311	311	NUM
taxlaw-2813	1299	12	see	see	PROPN
taxlaw-2813	1299	13	ctr	ctr	PROPN
taxlaw-2813	1299	14	.	.	PUNCT
taxlaw-2813	1300	1	on	on	ADP
taxlaw-2813	1300	2	budget	budget	NOUN
taxlaw-2813	1300	3	and	and	CCONJ
taxlaw-2813	1300	4	pol’y	pol’y	NOUN
taxlaw-2813	1300	5	priorities	priority	NOUN
taxlaw-2813	1300	6	,	,	PUNCT
taxlaw-2813	1300	7	policy	policy	NOUN
taxlaw-2813	1300	8	basics	basic	NOUN
taxlaw-2813	1300	9	:	:	PUNCT
taxlaw-2813	1300	10	congress	congress	PROPN
taxlaw-2813	1300	11	’s	’s	PART
taxlaw-2813	1300	12	‘	'	PUNCT
taxlaw-2813	1300	13	pay	pay	VERB
taxlaw-2813	1300	14	-	-	PUNCT
taxlaw-2813	1300	15	as	as	ADP
taxlaw-2813	1300	16	-	-	PUNCT
taxlaw-2813	1300	17	you	you	PRON
taxlaw-2813	1300	18	-	-	PUNCT
taxlaw-2813	1300	19	go	go	VERB
taxlaw-2813	1300	20	’	'	PUNCT
taxlaw-2813	1300	21	budget	budget	NOUN
taxlaw-2813	1300	22	rule	rule	NOUN
taxlaw-2813	1300	23	(	(	PUNCT
taxlaw-2813	1300	24	2009	2009	NUM
taxlaw-2813	1300	25	)	)	PUNCT
taxlaw-2813	1300	26	,	,	PUNCT
taxlaw-2813	1300	27	available	available	ADJ
taxlaw-2813	1300	28	at	at	ADP
taxlaw-2813	1300	29	http://www.cbpp.org/files/policybasics-paygo.pdf	http://www.cbpp.org/files/policybasics-paygo.pdf	PROPN
taxlaw-2813	1300	30	(	(	PUNCT
taxlaw-2813	1300	31	last	last	ADJ
taxlaw-2813	1300	32	visited	visit	VERB
taxlaw-2813	1300	33	oct	oct	PROPN
taxlaw-2813	1300	34	.	.	PROPN
taxlaw-2813	1300	35	25	25	NUM
taxlaw-2813	1300	36	,	,	PUNCT
taxlaw-2813	1300	37	2011	2011	NUM
taxlaw-2813	1300	38	)	)	PUNCT
taxlaw-2813	1300	39	.	.	PUNCT
taxlaw-2813	1301	1	312	312	NUM
taxlaw-2813	1301	2	see	see	VERB
taxlaw-2813	1301	3	press	press	NOUN
taxlaw-2813	1301	4	release	release	NOUN
taxlaw-2813	1301	5	,	,	PUNCT
taxlaw-2813	1301	6	u.s	u.s	PROPN
taxlaw-2813	1301	7	.	.	PROPN
taxlaw-2813	1301	8	dept	dept	PROPN
taxlaw-2813	1301	9	.	.	PROPN
taxlaw-2813	1302	1	of	of	ADP
taxlaw-2813	1302	2	justice	justice	PROPN
taxlaw-2813	1302	3	,	,	PUNCT
taxlaw-2813	1302	4	united	united	PROPN
taxlaw-2813	1302	5	states	states	PROPN
taxlaw-2813	1302	6	asks	ask	VERB
taxlaw-2813	1302	7	court	court	NOUN
taxlaw-2813	1302	8	to	to	PART
taxlaw-2813	1302	9	enforce	enforce	VERB
taxlaw-2813	1302	10	summons	summon	NOUN
taxlaw-2813	1302	11	for	for	ADP
taxlaw-2813	1302	12	ubs	ubs	PROPN
taxlaw-2813	1302	13	swiss	swiss	PROPN
taxlaw-2813	1302	14	bank	bank	PROPN
taxlaw-2813	1302	15	account	account	NOUN
taxlaw-2813	1302	16	records	record	NOUN
taxlaw-2813	1302	17	(	(	PUNCT
taxlaw-2813	1302	18	feb	feb	PROPN
taxlaw-2813	1302	19	.	.	PROPN
taxlaw-2813	1302	20	19	19	NUM
taxlaw-2813	1302	21	,	,	PUNCT
taxlaw-2813	1302	22	2009	2009	NUM
taxlaw-2813	1302	23	)	)	PUNCT
taxlaw-2813	1302	24	available	available	ADJ
taxlaw-2813	1302	25	at	at	ADP
taxlaw-2813	1302	26	http://www.justice.gov/tax/txdv09139.htm	http://www.justice.gov/tax/txdv09139.htm	PROPN
taxlaw-2813	1302	27	(	(	PUNCT
taxlaw-2813	1302	28	last	last	ADJ
taxlaw-2813	1302	29	visited	visit	VERB
taxlaw-2813	1302	30	oct	oct	PROPN
taxlaw-2813	1302	31	.	.	PROPN
taxlaw-2813	1302	32	22	22	NUM
taxlaw-2813	1302	33	,	,	PUNCT
taxlaw-2813	1302	34	2011	2011	NUM
taxlaw-2813	1302	35	)	)	PUNCT
taxlaw-2813	1302	36	(	(	PUNCT
taxlaw-2813	1302	37	describing	describe	VERB
taxlaw-2813	1302	38	the	the	DET
taxlaw-2813	1302	39	lawsuit	lawsuit	NOUN
taxlaw-2813	1302	40	)	)	PUNCT
taxlaw-2813	1302	41	.	.	PUNCT
taxlaw-2813	1303	1	313	313	NUM
taxlaw-2813	1303	2	the	the	DET
taxlaw-2813	1303	3	liechtenstein	liechtenstein	PROPN
taxlaw-2813	1303	4	connection	connection	NOUN
taxlaw-2813	1303	5	,	,	PUNCT
taxlaw-2813	1303	6	spiegel	spiegel	PROPN
taxlaw-2813	1303	7	online	online	PROPN
taxlaw-2813	1303	8	(	(	PUNCT
taxlaw-2813	1303	9	feb	feb	PROPN
taxlaw-2813	1303	10	.	.	PROPN
taxlaw-2813	1303	11	16	16	NUM
taxlaw-2813	1303	12	,	,	PUNCT
taxlaw-2813	1303	13	2008	2008	NUM
taxlaw-2813	1303	14	)	)	PUNCT
taxlaw-2813	1303	15	,	,	PUNCT
taxlaw-2813	1303	16	available	available	ADJ
taxlaw-2813	1303	17	at	at	ADP
taxlaw-2813	1303	18	http://www.spiegel.de/international/business/massive-tax-evasion-scandal-in-germany-the-liechtensteinconnection-a-535768.html	http://www.spiegel.de/international/business/massive-tax-evasion-scandal-in-germany-the-liechtensteinconnection-a-535768.html	PROPN
taxlaw-2813	1303	19	,	,	PUNCT
taxlaw-2813	1303	20	(	(	PUNCT
taxlaw-2813	1303	21	last	last	ADJ
taxlaw-2813	1303	22	visited	visit	VERB
taxlaw-2813	1303	23	oct	oct	PROPN
taxlaw-2813	1303	24	.	.	PROPN
taxlaw-2813	1303	25	25	25	NUM
taxlaw-2813	1303	26	,	,	PUNCT
taxlaw-2813	1303	27	2011	2011	NUM
taxlaw-2813	1303	28	)	)	PUNCT
taxlaw-2813	1303	29	.	.	PUNCT
taxlaw-2813	1304	1	314	314	NUM
taxlaw-2813	1304	2	not	not	PART
taxlaw-2813	1304	3	so	so	ADV
taxlaw-2813	1304	4	fine	fine	ADJ
taxlaw-2813	1304	5	in	in	ADP
taxlaw-2813	1304	6	liechtenstein	liechtenstein	PROPN
taxlaw-2813	1304	7	,	,	PUNCT
taxlaw-2813	1304	8	the	the	DET
taxlaw-2813	1304	9	economist	economist	NOUN
taxlaw-2813	1304	10	,	,	PUNCT
taxlaw-2813	1304	11	feb	feb	PROPN
taxlaw-2813	1304	12	.	.	PROPN
taxlaw-2813	1304	13	22	22	NUM
taxlaw-2813	1304	14	,	,	PUNCT
taxlaw-2813	1304	15	2008	2008	NUM
taxlaw-2813	1304	16	,	,	PUNCT
taxlaw-2813	1304	17	available	available	ADJ
taxlaw-2813	1304	18	at	at	ADP
taxlaw-2813	1304	19	http://www.economist.com/node/10750259?story_id=10750259	http://www.economist.com/node/10750259?story_id=10750259	NOUN
taxlaw-2813	1304	20	(	(	PUNCT
taxlaw-2813	1304	21	last	last	ADJ
taxlaw-2813	1304	22	visited	visit	VERB
taxlaw-2813	1304	23	oct	oct	PROPN
taxlaw-2813	1304	24	.	.	PROPN
taxlaw-2813	1304	25	12	12	NUM
taxlaw-2813	1304	26	,	,	PUNCT
taxlaw-2813	1304	27	2012	2012	NUM
taxlaw-2813	1304	28	)	)	PUNCT
taxlaw-2813	1304	29	.	.	PUNCT
taxlaw-2813	1305	1	315	315	NUM
taxlaw-2813	1305	2	the	the	DET
taxlaw-2813	1305	3	g7	g7	PROPN
taxlaw-2813	1305	4	expanded	expand	VERB
taxlaw-2813	1305	5	to	to	ADP
taxlaw-2813	1305	6	the	the	DET
taxlaw-2813	1305	7	g20	g20	NOUN
taxlaw-2813	1305	8	in	in	ADP
taxlaw-2813	1305	9	2007	2007	NUM
taxlaw-2813	1305	10	,	,	PUNCT
taxlaw-2813	1305	11	and	and	CCONJ
taxlaw-2813	1305	12	at	at	ADP
taxlaw-2813	1305	13	their	their	PRON
taxlaw-2813	1305	14	april	april	PROPN
taxlaw-2813	1305	15	2009	2009	NUM
taxlaw-2813	1305	16	summit	summit	NOUN
taxlaw-2813	1305	17	,	,	PUNCT
taxlaw-2813	1305	18	tax	tax	NOUN
taxlaw-2813	1305	19	havens	haven	NOUN
taxlaw-2813	1305	20	were	be	AUX
taxlaw-2813	1305	21	high	high	ADJ
taxlaw-2813	1305	22	on	on	ADP
taxlaw-2813	1305	23	the	the	DET
taxlaw-2813	1305	24	agenda	agenda	NOUN
taxlaw-2813	1305	25	.	.	PUNCT
taxlaw-2813	1306	1	see	see	VERB
taxlaw-2813	1306	2	dries	dry	NOUN
taxlaw-2813	1306	3	lesage	lesage	PROPN
taxlaw-2813	1306	4	,	,	PUNCT
taxlaw-2813	1306	5	the	the	DET
taxlaw-2813	1306	6	g20	g20	NOUN
taxlaw-2813	1306	7	and	and	CCONJ
taxlaw-2813	1306	8	tax	tax	NOUN
taxlaw-2813	1306	9	havens	haven	NOUN
taxlaw-2813	1306	10	:	:	PUNCT
taxlaw-2813	1306	11	maintaining	maintain	VERB
taxlaw-2813	1306	12	the	the	DET
taxlaw-2813	1306	13	momentum	momentum	NOUN
taxlaw-2813	1306	14	?	?	PUNCT
taxlaw-2813	1307	1	3	3	NUM
taxlaw-2813	1307	2	(	(	PUNCT
taxlaw-2813	1307	3	june	june	PROPN
taxlaw-2813	1307	4	18	18	NUM
taxlaw-2813	1307	5	,	,	PUNCT
taxlaw-2813	1307	6	2010	2010	NUM
taxlaw-2813	1307	7	)	)	PUNCT
taxlaw-2813	1307	8	(	(	PUNCT
taxlaw-2813	1307	9	unpublished	unpublished	ADJ
taxlaw-2813	1307	10	manuscript	manuscript	NOUN
taxlaw-2813	1307	11	)	)	PUNCT
taxlaw-2813	1307	12	,	,	PUNCT
taxlaw-2813	1307	13	available	available	ADJ
taxlaw-2813	1307	14	at	at	ADP
taxlaw-2813	1307	15	www.g20.utoronto.ca/biblio/lesage-tax-havens.pdf	www.g20.utoronto.ca/biblio/lesage-tax-havens.pdf	NOUN
taxlaw-2813	1307	16	.	.	PUNCT
taxlaw-2813	1308	1	a	a	DET
taxlaw-2813	1308	2	press	press	NOUN
taxlaw-2813	1308	3	conference	conference	NOUN
taxlaw-2813	1308	4	in	in	ADP
taxlaw-2813	1308	5	connection	connection	NOUN
taxlaw-2813	1308	6	to	to	ADP
taxlaw-2813	1308	7	the	the	DET
taxlaw-2813	1308	8	meeting	meeting	NOUN
taxlaw-2813	1308	9	focused	focus	VERB
taxlaw-2813	1308	10	much	much	ADJ
taxlaw-2813	1308	11	concern	concern	NOUN
taxlaw-2813	1308	12	on	on	ADP
taxlaw-2813	1308	13	regulations	regulation	NOUN
taxlaw-2813	1308	14	to	to	PART
taxlaw-2813	1308	15	prevent	prevent	VERB
taxlaw-2813	1308	16	a	a	DET
taxlaw-2813	1308	17	future	future	ADJ
taxlaw-2813	1308	18	financial	financial	ADJ
taxlaw-2813	1308	19	crisis	crisis	NOUN
taxlaw-2813	1308	20	.	.	PUNCT
taxlaw-2813	1309	1	see	see	VERB
taxlaw-2813	1309	2	,	,	PUNCT
taxlaw-2813	1309	3	e.g.	e.g.	ADV
taxlaw-2813	1309	4	,	,	PUNCT
taxlaw-2813	1309	5	ben	ben	PROPN
taxlaw-2813	1309	6	hall	hall	PROPN
taxlaw-2813	1309	7	,	,	PUNCT
taxlaw-2813	1309	8	stage	stage	NOUN
taxlaw-2813	1309	9	set	set	VERB
taxlaw-2813	1309	10	for	for	ADP
taxlaw-2813	1309	11	tax	tax	NOUN
taxlaw-2813	1309	12	havens	haven	NOUN
taxlaw-2813	1309	13	battle	battle	NOUN
taxlaw-2813	1309	14	,	,	PUNCT
taxlaw-2813	1309	15	fin	fin	NOUN
taxlaw-2813	1309	16	.	.	PUNCT
taxlaw-2813	1309	17	times	times	PROPN
taxlaw-2813	1309	18	,	,	PUNCT
taxlaw-2813	1309	19	apr	apr	PROPN
taxlaw-2813	1309	20	.	.	PROPN
taxlaw-2813	1309	21	1	1	NUM
taxlaw-2813	1309	22	,	,	PUNCT
taxlaw-2813	1309	23	2009	2009	NUM
taxlaw-2813	1309	24	,	,	PUNCT
taxlaw-2813	1309	25	available	available	ADJ
taxlaw-2813	1309	26	at	at	ADP
taxlaw-2813	1309	27	http://www.ft.com/home/us#7720645761771122463	http://www.ft.com/home/us#7720645761771122463	PROPN
taxlaw-2813	1309	28	(	(	PUNCT
taxlaw-2813	1309	29	last	last	ADV
taxlaw-2813	1309	30	visited	visit	VERB
taxlaw-2813	1309	31	oct	oct	PROPN
taxlaw-2813	1309	32	.	.	PROPN
taxlaw-2813	1309	33	12	12	NUM
taxlaw-2813	1309	34	,	,	PUNCT
taxlaw-2813	1309	35	2012	2012	NUM
taxlaw-2813	1309	36	)	)	PUNCT
taxlaw-2813	1309	37	.	.	PUNCT
taxlaw-2813	1310	1	france	france	PROPN
taxlaw-2813	1310	2	and	and	CCONJ
taxlaw-2813	1310	3	germany	germany	PROPN
taxlaw-2813	1310	4	were	be	AUX
taxlaw-2813	1310	5	actively	actively	ADV
taxlaw-2813	1310	6	pushing	push	VERB
taxlaw-2813	1310	7	for	for	ADP
taxlaw-2813	1310	8	a	a	DET
taxlaw-2813	1310	9	tougher	tough	ADJ
taxlaw-2813	1310	10	stance	stance	NOUN
taxlaw-2813	1310	11	on	on	ADP
taxlaw-2813	1310	12	the	the	DET
taxlaw-2813	1310	13	issue	issue	NOUN
taxlaw-2813	1310	14	.	.	PUNCT
taxlaw-2813	1311	1	lichtenstein	lichtenstein	PROPN
taxlaw-2813	1311	2	,	,	PUNCT
taxlaw-2813	1311	3	andorra	andorra	PROPN
taxlaw-2813	1311	4	,	,	PUNCT
taxlaw-2813	1311	5	switzerland	switzerland	PROPN
taxlaw-2813	1311	6	,	,	PUNCT
taxlaw-2813	1311	7	austria	austria	PROPN
taxlaw-2813	1311	8	,	,	PUNCT
taxlaw-2813	1311	9	and	and	CCONJ
taxlaw-2813	1311	10	luxembourg	luxembourg	PROPN
taxlaw-2813	1311	11	all	all	PRON
taxlaw-2813	1311	12	announced	announce	VERB
taxlaw-2813	1311	13	that	that	SCONJ
taxlaw-2813	1311	14	they	they	PRON
taxlaw-2813	1311	15	would	would	AUX
taxlaw-2813	1311	16	relax	relax	VERB
taxlaw-2813	1311	17	their	their	PRON
taxlaw-2813	1311	18	bank	bank	NOUN
taxlaw-2813	1311	19	secrecy	secrecy	NOUN
taxlaw-2813	1311	20	laws	law	NOUN
taxlaw-2813	1311	21	.	.	PUNCT
taxlaw-2813	1312	1	see	see	VERB
taxlaw-2813	1312	2	andrew	andrew	PROPN
taxlaw-2813	1312	3	willis	willis	PROPN
taxlaw-2813	1312	4	,	,	PUNCT
taxlaw-2813	1312	5	switzerland	switzerland	PROPN
taxlaw-2813	1312	6	,	,	PUNCT
taxlaw-2813	1312	7	austria	austria	PROPN
taxlaw-2813	1312	8	and	and	CCONJ
taxlaw-2813	1312	9	luxembourg	luxembourg	PROPN
taxlaw-2813	1312	10	relax	relax	VERB
taxlaw-2813	1312	11	banking	banking	NOUN
taxlaw-2813	1312	12	secrecy	secrecy	NOUN
taxlaw-2813	1312	13	,	,	PUNCT
taxlaw-2813	1312	14	eu	eu	PROPN
taxlaw-2813	1312	15	observer	observer	PROPN
taxlaw-2813	1312	16	,	,	PUNCT
taxlaw-2813	1312	17	mar	mar	PROPN
taxlaw-2813	1312	18	.	.	PROPN
taxlaw-2813	1312	19	13	13	NUM
taxlaw-2813	1312	20	,	,	PUNCT
taxlaw-2813	1312	21	2009	2009	NUM
taxlaw-2813	1312	22	,	,	PUNCT
taxlaw-2813	1312	23	available	available	ADJ
taxlaw-2813	1312	24	at	at	ADP
taxlaw-2813	1312	25	http://	http://	PROPN
taxlaw-2813	1312	26	euobserver.com/?aid=27775	euobserver.com/?aid=27775	PROPN
taxlaw-2813	1312	27	(	(	PUNCT
taxlaw-2813	1312	28	last	last	ADV
taxlaw-2813	1312	29	visited	visit	VERB
taxlaw-2813	1312	30	oct	oct	PROPN
taxlaw-2813	1312	31	.	.	PROPN
taxlaw-2813	1312	32	10	10	NUM
taxlaw-2813	1312	33	,	,	PUNCT
taxlaw-2813	1312	34	2011	2011	NUM
taxlaw-2813	1312	35	)	)	PUNCT
taxlaw-2813	1312	36	.	.	PUNCT
taxlaw-2813	1313	1	2012	2012	NUM
taxlaw-2813	1313	2	]	]	PUNCT
taxlaw-2813	1313	3	cartelizing	cartelize	VERB
taxlaw-2813	1313	4	taxes	taxis	NOUN
taxlaw-2813	1313	5	53	53	NUM
taxlaw-2813	1313	6	“	"	PUNCT
taxlaw-2813	1313	7	tough	tough	ADJ
taxlaw-2813	1313	8	”	"	PUNCT
taxlaw-2813	1313	9	on	on	ADP
taxlaw-2813	1313	10	tax	tax	NOUN
taxlaw-2813	1313	11	evasion	evasion	NOUN
taxlaw-2813	1313	12	.	.	PUNCT
taxlaw-2813	1314	1	316	316	NUM
taxlaw-2813	1314	2	for	for	ADP
taxlaw-2813	1314	3	example	example	NOUN
taxlaw-2813	1314	4	,	,	PUNCT
taxlaw-2813	1314	5	france	france	PROPN
taxlaw-2813	1314	6	’s	’s	PART
taxlaw-2813	1314	7	newly	newly	ADV
taxlaw-2813	1314	8	elected	elect	VERB
taxlaw-2813	1314	9	president	president	NOUN
taxlaw-2813	1314	10	nicholas	nicholas	PROPN
taxlaw-2813	1314	11	sarkozy	sarkozy	PROPN
taxlaw-2813	1314	12	had	have	AUX
taxlaw-2813	1314	13	campaigned	campaign	VERB
taxlaw-2813	1314	14	as	as	ADP
taxlaw-2813	1314	15	an	an	DET
taxlaw-2813	1314	16	unusually	unusually	ADV
taxlaw-2813	1314	17	free	free	ADJ
taxlaw-2813	1314	18	-	-	PUNCT
taxlaw-2813	1314	19	market	market	NOUN
taxlaw-2813	1314	20	politician	politician	NOUN
taxlaw-2813	1314	21	for	for	ADP
taxlaw-2813	1314	22	france.317	france.317	ADJ
taxlaw-2813	1314	23	after	after	SCONJ
taxlaw-2813	1314	24	his	his	PRON
taxlaw-2813	1314	25	proposed	propose	VERB
taxlaw-2813	1314	26	reforms	reform	NOUN
taxlaw-2813	1314	27	of	of	ADP
taxlaw-2813	1314	28	the	the	DET
taxlaw-2813	1314	29	french	french	ADJ
taxlaw-2813	1314	30	university	university	PROPN
taxlaw-2813	1314	31	and	and	CCONJ
taxlaw-2813	1314	32	health	health	NOUN
taxlaw-2813	1314	33	systems	system	NOUN
taxlaw-2813	1314	34	were	be	AUX
taxlaw-2813	1314	35	met	meet	VERB
taxlaw-2813	1314	36	with	with	ADP
taxlaw-2813	1314	37	widespread	widespread	ADJ
taxlaw-2813	1314	38	protests,318	protests,318	NOUN
taxlaw-2813	1314	39	the	the	DET
taxlaw-2813	1314	40	campaign	campaign	NOUN
taxlaw-2813	1314	41	against	against	ADP
taxlaw-2813	1314	42	tax	tax	NOUN
taxlaw-2813	1314	43	havens	haven	NOUN
taxlaw-2813	1314	44	may	may	AUX
taxlaw-2813	1314	45	have	have	AUX
taxlaw-2813	1314	46	served	serve	VERB
taxlaw-2813	1314	47	as	as	ADP
taxlaw-2813	1314	48	a	a	DET
taxlaw-2813	1314	49	counterweight	counterweight	NOUN
taxlaw-2813	1314	50	,	,	PUNCT
taxlaw-2813	1314	51	to	to	PART
taxlaw-2813	1314	52	demonstrate	demonstrate	VERB
taxlaw-2813	1314	53	firmness	firmness	NOUN
taxlaw-2813	1314	54	against	against	ADP
taxlaw-2813	1314	55	the	the	DET
taxlaw-2813	1314	56	wealthy	wealthy	ADJ
taxlaw-2813	1314	57	.	.	PUNCT
taxlaw-2813	1315	1	319	319	NUM
taxlaw-2813	1315	2	in	in	ADP
taxlaw-2813	1315	3	britain	britain	PROPN
taxlaw-2813	1315	4	,	,	PUNCT
taxlaw-2813	1315	5	gordon	gordon	PROPN
taxlaw-2813	1315	6	brown	brown	PROPN
taxlaw-2813	1315	7	needed	need	VERB
taxlaw-2813	1315	8	to	to	PART
taxlaw-2813	1315	9	mobilize	mobilize	VERB
taxlaw-2813	1315	10	the	the	DET
taxlaw-2813	1315	11	left	left	NOUN
taxlaw-2813	1315	12	in	in	ADP
taxlaw-2813	1315	13	preparation	preparation	NOUN
taxlaw-2813	1315	14	for	for	ADP
taxlaw-2813	1315	15	an	an	DET
taxlaw-2813	1315	16	upcoming	upcoming	ADJ
taxlaw-2813	1315	17	difficult	difficult	ADJ
taxlaw-2813	1315	18	election	election	NOUN
taxlaw-2813	1315	19	campaign.320	campaign.320	NOUN
taxlaw-2813	1315	20	one	one	NUM
taxlaw-2813	1315	21	important	important	ADJ
taxlaw-2813	1315	22	development	development	NOUN
taxlaw-2813	1315	23	slowed	slow	VERB
taxlaw-2813	1315	24	the	the	DET
taxlaw-2813	1315	25	anti	anti	ADJ
taxlaw-2813	1315	26	-	-	ADJ
taxlaw-2813	1315	27	ofc	ofc	ADJ
taxlaw-2813	1315	28	campaign	campaign	NOUN
taxlaw-2813	1315	29	’s	’s	PART
taxlaw-2813	1315	30	progress	progress	NOUN
taxlaw-2813	1315	31	.	.	PUNCT
taxlaw-2813	1316	1	the	the	DET
taxlaw-2813	1316	2	g7	g7	PROPN
taxlaw-2813	1316	3	’s	’s	PART
taxlaw-2813	1316	4	expansion	expansion	NOUN
taxlaw-2813	1316	5	to	to	ADP
taxlaw-2813	1316	6	the	the	DET
taxlaw-2813	1316	7	g20	g20	NOUN
taxlaw-2813	1316	8	meant	mean	VERB
taxlaw-2813	1316	9	that	that	SCONJ
taxlaw-2813	1316	10	china	china	PROPN
taxlaw-2813	1316	11	now	now	ADV
taxlaw-2813	1316	12	had	have	VERB
taxlaw-2813	1316	13	an	an	DET
taxlaw-2813	1316	14	important	important	ADJ
taxlaw-2813	1316	15	voice	voice	NOUN
taxlaw-2813	1316	16	there.321	there.321	VERB
taxlaw-2813	1316	17	its	its	PRON
taxlaw-2813	1316	18	relatively	relatively	ADV
taxlaw-2813	1316	19	strong	strong	ADJ
taxlaw-2813	1316	20	economy	economy	NOUN
taxlaw-2813	1316	21	also	also	ADV
taxlaw-2813	1316	22	made	make	VERB
taxlaw-2813	1316	23	china	china	PROPN
taxlaw-2813	1316	24	an	an	DET
taxlaw-2813	1316	25	important	important	ADJ
taxlaw-2813	1316	26	player	player	NOUN
taxlaw-2813	1316	27	in	in	ADP
taxlaw-2813	1316	28	world	world	NOUN
taxlaw-2813	1316	29	financial	financial	ADJ
taxlaw-2813	1316	30	affairs	affair	NOUN
taxlaw-2813	1316	31	,	,	PUNCT
taxlaw-2813	1316	32	and	and	CCONJ
taxlaw-2813	1316	33	its	its	PRON
taxlaw-2813	1316	34	need	need	NOUN
taxlaw-2813	1316	35	for	for	ADP
taxlaw-2813	1316	36	vehicles	vehicle	NOUN
taxlaw-2813	1316	37	both	both	CCONJ
taxlaw-2813	1316	38	for	for	ADP
taxlaw-2813	1316	39	inward	inward	ADV
taxlaw-2813	1316	40	and	and	CCONJ
taxlaw-2813	1316	41	outward	outward	VERB
taxlaw-2813	1316	42	investment	investment	NOUN
taxlaw-2813	1316	43	gave	give	VERB
taxlaw-2813	1316	44	it	it	PRON
taxlaw-2813	1316	45	an	an	DET
taxlaw-2813	1316	46	interest	interest	NOUN
taxlaw-2813	1316	47	in	in	ADP
taxlaw-2813	1316	48	ofcs	ofc	NOUN
taxlaw-2813	1316	49	.	.	PUNCT
taxlaw-2813	1317	1	322	322	NUM
taxlaw-2813	1317	2	the	the	DET
taxlaw-2813	1317	3	oecd	oecd	PROPN
taxlaw-2813	1317	4	had	have	AUX
taxlaw-2813	1317	5	previously	previously	ADV
taxlaw-2813	1317	6	threatened	threaten	VERB
taxlaw-2813	1317	7	to	to	PART
taxlaw-2813	1317	8	place	place	VERB
taxlaw-2813	1317	9	the	the	DET
taxlaw-2813	1317	10	chinese	chinese	ADJ
taxlaw-2813	1317	11	special	special	ADJ
taxlaw-2813	1317	12	administrative	administrative	ADJ
taxlaw-2813	1317	13	regions	region	NOUN
taxlaw-2813	1317	14	of	of	ADP
taxlaw-2813	1317	15	hong	hong	PROPN
taxlaw-2813	1317	16	kong	kong	PROPN
taxlaw-2813	1317	17	and	and	CCONJ
taxlaw-2813	1317	18	macau	macau	PROPN
taxlaw-2813	1317	19	on	on	ADP
taxlaw-2813	1317	20	the	the	DET
taxlaw-2813	1317	21	blacklist.323	blacklist.323	PROPN
taxlaw-2813	1317	22	not	not	PART
taxlaw-2813	1317	23	being	be	AUX
taxlaw-2813	1317	24	an	an	DET
taxlaw-2813	1317	25	oecd	oecd	PROPN
taxlaw-2813	1317	26	-	-	PUNCT
taxlaw-2813	1317	27	member	member	NOUN
taxlaw-2813	1317	28	,	,	PUNCT
taxlaw-2813	1317	29	china	china	PROPN
taxlaw-2813	1317	30	did	do	AUX
taxlaw-2813	1317	31	not	not	PART
taxlaw-2813	1317	32	want	want	VERB
taxlaw-2813	1317	33	discussions	discussion	NOUN
taxlaw-2813	1317	34	conducted	conduct	VERB
taxlaw-2813	1317	35	in	in	ADP
taxlaw-2813	1317	36	a	a	DET
taxlaw-2813	1317	37	forum	forum	NOUN
taxlaw-2813	1317	38	where	where	SCONJ
taxlaw-2813	1317	39	it	it	PRON
taxlaw-2813	1317	40	had	have	VERB
taxlaw-2813	1317	41	no	no	DET
taxlaw-2813	1317	42	influence	influence	NOUN
taxlaw-2813	1317	43	and	and	CCONJ
taxlaw-2813	1317	44	so	so	ADV
taxlaw-2813	1317	45	it	it	PRON
taxlaw-2813	1317	46	sought	seek	VERB
taxlaw-2813	1317	47	to	to	PART
taxlaw-2813	1317	48	ensure	ensure	VERB
taxlaw-2813	1317	49	that	that	SCONJ
taxlaw-2813	1317	50	any	any	DET
taxlaw-2813	1317	51	multilateral	multilateral	ADJ
taxlaw-2813	1317	52	transparency	transparency	NOUN
taxlaw-2813	1317	53	deal	deal	NOUN
taxlaw-2813	1317	54	be	be	AUX
taxlaw-2813	1317	55	pursued	pursue	VERB
taxlaw-2813	1317	56	at	at	ADP
taxlaw-2813	1317	57	the	the	DET
taxlaw-2813	1317	58	united	united	PROPN
taxlaw-2813	1317	59	nations	nations	PROPN
taxlaw-2813	1317	60	,	,	PUNCT
taxlaw-2813	1317	61	where	where	SCONJ
taxlaw-2813	1317	62	it	it	PRON
taxlaw-2813	1317	63	would	would	AUX
taxlaw-2813	1317	64	be	be	AUX
taxlaw-2813	1317	65	able	able	ADJ
taxlaw-2813	1317	66	to	to	PART
taxlaw-2813	1317	67	influence	influence	VERB
taxlaw-2813	1317	68	the	the	DET
taxlaw-2813	1317	69	process	process	NOUN
taxlaw-2813	1317	70	.	.	PUNCT
taxlaw-2813	1318	1	a	a	DET
taxlaw-2813	1318	2	compromise	compromise	NOUN
taxlaw-2813	1318	3	was	be	AUX
taxlaw-2813	1318	4	reached	reach	VERB
taxlaw-2813	1318	5	that	that	PRON
taxlaw-2813	1318	6	eased	ease	VERB
taxlaw-2813	1318	7	china	china	PROPN
taxlaw-2813	1318	8	’s	’s	PART
taxlaw-2813	1318	9	fears	fear	NOUN
taxlaw-2813	1318	10	.	.	PUNCT
taxlaw-2813	1319	1	hong	hong	PROPN
taxlaw-2813	1319	2	kong	kong	PROPN
taxlaw-2813	1319	3	and	and	CCONJ
taxlaw-2813	1319	4	macau	macau	PROPN
taxlaw-2813	1319	5	would	would	AUX
taxlaw-2813	1319	6	not	not	PART
taxlaw-2813	1319	7	be	be	AUX
taxlaw-2813	1319	8	blacklisted	blacklist	VERB
taxlaw-2813	1319	9	.	.	PUNCT
taxlaw-2813	1320	1	moreover	moreover	ADV
taxlaw-2813	1320	2	,	,	PUNCT
taxlaw-2813	1320	3	the	the	DET
taxlaw-2813	1320	4	new	new	ADJ
taxlaw-2813	1320	5	global	global	ADJ
taxlaw-2813	1320	6	forum	forum	NOUN
taxlaw-2813	1320	7	on	on	ADP
taxlaw-2813	1320	8	transparency	transparency	NOUN
taxlaw-2813	1320	9	and	and	CCONJ
taxlaw-2813	1320	10	exchange	exchange	NOUN
taxlaw-2813	1320	11	of	of	ADP
taxlaw-2813	1320	12	information	information	NOUN
taxlaw-2813	1320	13	for	for	ADP
taxlaw-2813	1320	14	tax	tax	NOUN
taxlaw-2813	1320	15	purposes	purpose	NOUN
taxlaw-2813	1320	16	would	would	AUX
taxlaw-2813	1320	17	be	be	AUX
taxlaw-2813	1320	18	outside	outside	ADP
taxlaw-2813	1320	19	the	the	DET
taxlaw-2813	1320	20	oecd	oecd	PROPN
taxlaw-2813	1320	21	structure	structure	NOUN
taxlaw-2813	1320	22	,	,	PUNCT
taxlaw-2813	1320	23	be	be	AUX
taxlaw-2813	1320	24	funded	fund	VERB
taxlaw-2813	1320	25	independently	independently	ADV
taxlaw-2813	1320	26	of	of	ADP
taxlaw-2813	1320	27	the	the	DET
taxlaw-2813	1320	28	oecd	oecd	PROPN
taxlaw-2813	1320	29	,	,	PUNCT
taxlaw-2813	1320	30	and	and	CCONJ
taxlaw-2813	1320	31	allow	allow	VERB
taxlaw-2813	1320	32	membership	membership	NOUN
taxlaw-2813	1320	33	by	by	ADP
taxlaw-2813	1320	34	non	non	ADJ
taxlaw-2813	1320	35	-	-	ADJ
taxlaw-2813	1320	36	oecd	oecd	ADJ
taxlaw-2813	1320	37	countries.324	countries.324	ADJ
taxlaw-2813	1320	38	this	this	PRON
taxlaw-2813	1320	39	left	leave	VERB
taxlaw-2813	1320	40	china	china	PROPN
taxlaw-2813	1320	41	with	with	ADP
taxlaw-2813	1320	42	influence	influence	NOUN
taxlaw-2813	1320	43	over	over	ADP
taxlaw-2813	1320	44	the	the	DET
taxlaw-2813	1320	45	work	work	NOUN
taxlaw-2813	1320	46	both	both	PRON
taxlaw-2813	1320	47	by	by	ADP
taxlaw-2813	1320	48	means	mean	NOUN
taxlaw-2813	1320	49	of	of	ADP
taxlaw-2813	1320	50	its	its	PRON
taxlaw-2813	1320	51	presence	presence	NOUN
taxlaw-2813	1320	52	and	and	CCONJ
taxlaw-2813	1320	53	its	its	PRON
taxlaw-2813	1320	54	budget	budget	NOUN
taxlaw-2813	1320	55	contributions.325	contributions.325	PROPN
taxlaw-2813	1320	56	it	it	PRON
taxlaw-2813	1320	57	also	also	ADV
taxlaw-2813	1320	58	seems	seem	VERB
taxlaw-2813	1320	59	to	to	PART
taxlaw-2813	1320	60	have	have	AUX
taxlaw-2813	1320	61	relieved	relieve	VERB
taxlaw-2813	1320	62	the	the	DET
taxlaw-2813	1320	63	burden	burden	NOUN
taxlaw-2813	1320	64	from	from	ADP
taxlaw-2813	1320	65	the	the	DET
taxlaw-2813	1320	66	g20	g20	NOUN
taxlaw-2813	1320	67	of	of	ADP
taxlaw-2813	1320	68	the	the	DET
taxlaw-2813	1320	69	political	political	ADJ
taxlaw-2813	1320	70	implications	implication	NOUN
taxlaw-2813	1320	71	of	of	ADP
taxlaw-2813	1320	72	confronting	confront	VERB
taxlaw-2813	1320	73	china	china	PROPN
taxlaw-2813	1320	74	316	316	NUM
taxlaw-2813	1320	75	see	see	VERB
taxlaw-2813	1320	76	kubosova	kubosova	PROPN
taxlaw-2813	1320	77	,	,	PUNCT
taxlaw-2813	1320	78	supra	supra	PROPN
taxlaw-2813	1320	79	note	note	PROPN
taxlaw-2813	1320	80	309	309	NUM
taxlaw-2813	1320	81	.	.	PUNCT
taxlaw-2813	1321	1	in	in	ADP
taxlaw-2813	1321	2	the	the	DET
taxlaw-2813	1321	3	october	october	PROPN
taxlaw-2813	1321	4	meeting	meeting	NOUN
taxlaw-2813	1321	5	,	,	PUNCT
taxlaw-2813	1321	6	convened	convene	VERB
taxlaw-2813	1321	7	by	by	ADP
taxlaw-2813	1321	8	france	france	PROPN
taxlaw-2813	1321	9	and	and	CCONJ
taxlaw-2813	1321	10	germany	germany	PROPN
taxlaw-2813	1321	11	,	,	PUNCT
taxlaw-2813	1321	12	the	the	DET
taxlaw-2813	1321	13	delegates	delegate	NOUN
taxlaw-2813	1321	14	lamented	lament	VERB
taxlaw-2813	1321	15	the	the	DET
taxlaw-2813	1321	16	slow	slow	ADJ
taxlaw-2813	1321	17	pace	pace	NOUN
taxlaw-2813	1321	18	of	of	ADP
taxlaw-2813	1321	19	the	the	DET
taxlaw-2813	1321	20	oecd	oecd	PROPN
taxlaw-2813	1321	21	’s	’s	PART
taxlaw-2813	1321	22	efforts	effort	NOUN
taxlaw-2813	1321	23	,	,	PUNCT
taxlaw-2813	1321	24	and	and	CCONJ
taxlaw-2813	1321	25	called	call	VERB
taxlaw-2813	1321	26	for	for	ADP
taxlaw-2813	1321	27	a	a	DET
taxlaw-2813	1321	28	new	new	ADJ
taxlaw-2813	1321	29	list	list	NOUN
taxlaw-2813	1321	30	from	from	ADP
taxlaw-2813	1321	31	the	the	DET
taxlaw-2813	1321	32	organization	organization	NOUN
taxlaw-2813	1321	33	,	,	PUNCT
taxlaw-2813	1321	34	which	which	PRON
taxlaw-2813	1321	35	they	they	PRON
taxlaw-2813	1321	36	claimed	claim	VERB
taxlaw-2813	1321	37	that	that	SCONJ
taxlaw-2813	1321	38	switzerland	switzerland	PROPN
taxlaw-2813	1321	39	should	should	AUX
taxlaw-2813	1321	40	be	be	AUX
taxlaw-2813	1321	41	included	include	VERB
taxlaw-2813	1321	42	in	in	ADP
taxlaw-2813	1321	43	.	.	PUNCT
taxlaw-2813	1322	1	the	the	DET
taxlaw-2813	1322	2	oecd	oecd	PROPN
taxlaw-2813	1322	3	promised	promise	VERB
taxlaw-2813	1322	4	to	to	PART
taxlaw-2813	1322	5	deliver	deliver	VERB
taxlaw-2813	1322	6	one	one	NUM
taxlaw-2813	1322	7	by	by	ADP
taxlaw-2813	1322	8	mid2009	mid2009	NOUN
taxlaw-2813	1322	9	.	.	PUNCT
taxlaw-2813	1323	1	317	317	NUM
taxlaw-2813	1323	2	see	see	VERB
taxlaw-2813	1323	3	,	,	PUNCT
taxlaw-2813	1323	4	e.g.	e.g.	ADV
taxlaw-2813	1323	5	,	,	PUNCT
taxlaw-2813	1323	6	anna	anna	PROPN
taxlaw-2813	1323	7	willard	willard	PROPN
taxlaw-2813	1323	8	,	,	PUNCT
taxlaw-2813	1323	9	france	france	PROPN
taxlaw-2813	1323	10	’s	’s	PART
taxlaw-2813	1323	11	sarkozy	sarkozy	PROPN
taxlaw-2813	1323	12	turns	turn	VERB
taxlaw-2813	1323	13	to	to	ADP
taxlaw-2813	1323	14	forming	form	VERB
taxlaw-2813	1323	15	govt	govt	NOUN
taxlaw-2813	1323	16	,	,	PUNCT
taxlaw-2813	1323	17	next	next	ADJ
taxlaw-2813	1323	18	polls	poll	NOUN
taxlaw-2813	1323	19	,	,	PUNCT
taxlaw-2813	1323	20	reuters	reuter	NOUN
taxlaw-2813	1323	21	,	,	PUNCT
taxlaw-2813	1323	22	may	may	AUX
taxlaw-2813	1323	23	7	7	NUM
taxlaw-2813	1323	24	,	,	PUNCT
taxlaw-2813	1323	25	2007	2007	NUM
taxlaw-2813	1323	26	,	,	PUNCT
taxlaw-2813	1323	27	available	available	ADJ
taxlaw-2813	1323	28	at	at	ADP
taxlaw-2813	1323	29	http://www.reuters.com/assets/print?aid=usl0663346820070507	http://www.reuters.com/assets/print?aid=usl0663346820070507	PROPN
taxlaw-2813	1323	30	(	(	PUNCT
taxlaw-2813	1323	31	last	last	ADV
taxlaw-2813	1323	32	accessed	access	VERB
taxlaw-2813	1323	33	oct	oct	PROPN
taxlaw-2813	1323	34	.	.	PROPN
taxlaw-2813	1323	35	12	12	NUM
taxlaw-2813	1323	36	,	,	PUNCT
taxlaw-2813	1323	37	2012	2012	NUM
taxlaw-2813	1323	38	)	)	PUNCT
taxlaw-2813	1323	39	.	.	PUNCT
taxlaw-2813	1324	1	318	318	NUM
taxlaw-2813	1324	2	see	see	VERB
taxlaw-2813	1324	3	,	,	PUNCT
taxlaw-2813	1324	4	e.g.	e.g.	ADV
taxlaw-2813	1324	5	,	,	PUNCT
taxlaw-2813	1324	6	james	james	PROPN
taxlaw-2813	1324	7	joyner	joyner	PROPN
taxlaw-2813	1324	8	,	,	PUNCT
taxlaw-2813	1324	9	sarkozy	sarkozy	PROPN
taxlaw-2813	1324	10	delays	delays	PROPN
taxlaw-2813	1324	11	university	university	NOUN
taxlaw-2813	1324	12	reforms	reform	NOUN
taxlaw-2813	1324	13	,	,	PUNCT
taxlaw-2813	1324	14	feared	fear	VERB
taxlaw-2813	1324	15	greek	greek	ADJ
taxlaw-2813	1324	16	-	-	PUNCT
taxlaw-2813	1324	17	style	style	NOUN
taxlaw-2813	1324	18	riots	riot	NOUN
taxlaw-2813	1324	19	december	december	PROPN
taxlaw-2813	1324	20	,	,	PUNCT
taxlaw-2813	1324	21	new	new	ADJ
taxlaw-2813	1324	22	atlanticist	atlanticist	NOUN
taxlaw-2813	1324	23	policy	policy	NOUN
taxlaw-2813	1324	24	and	and	CCONJ
taxlaw-2813	1324	25	analysis	analysis	NOUN
taxlaw-2813	1324	26	blog	blog	NOUN
taxlaw-2813	1324	27	(	(	PUNCT
taxlaw-2813	1324	28	oct	oct	PROPN
taxlaw-2813	1324	29	.	.	PROPN
taxlaw-2813	1324	30	16	16	NUM
taxlaw-2813	1324	31	,	,	PUNCT
taxlaw-2813	1324	32	2008	2008	NUM
taxlaw-2813	1324	33	)	)	PUNCT
taxlaw-2813	1324	34	,	,	PUNCT
taxlaw-2813	1324	35	http://www.acus.org/	http://www.acus.org/	ADJ
taxlaw-2813	1324	36	new_atlanticist	new_atlanticist	NOUN
taxlaw-2813	1324	37	/	/	SYM
taxlaw-2813	1324	38	sarkozy	sarkozy	PROPN
taxlaw-2813	1324	39	-	-	PUNCT
taxlaw-2813	1324	40	delays	delay	NOUN
taxlaw-2813	1324	41	-	-	PUNCT
taxlaw-2813	1324	42	university	university	NOUN
taxlaw-2813	1324	43	-	-	PUNCT
taxlaw-2813	1324	44	reforms	reform	NOUN
taxlaw-2813	1324	45	-	-	PUNCT
taxlaw-2813	1324	46	feared	fear	VERB
taxlaw-2813	1324	47	-	-	PUNCT
taxlaw-2813	1324	48	greek	greek	ADJ
taxlaw-2813	1324	49	-	-	PUNCT
taxlaw-2813	1324	50	style	style	NOUN
taxlaw-2813	1324	51	-	-	PUNCT
taxlaw-2813	1324	52	riots	riot	NOUN
taxlaw-2813	1324	53	(	(	PUNCT
taxlaw-2813	1324	54	last	last	ADV
taxlaw-2813	1324	55	accessed	access	VERB
taxlaw-2813	1324	56	oct	oct	PROPN
taxlaw-2813	1324	57	21	21	NUM
taxlaw-2813	1324	58	,	,	PUNCT
taxlaw-2813	1324	59	2012	2012	NUM
taxlaw-2813	1324	60	)	)	PUNCT
taxlaw-2813	1324	61	;	;	PUNCT
taxlaw-2813	1324	62	anna	anna	PROPN
taxlaw-2813	1324	63	willard	willard	PROPN
taxlaw-2813	1324	64	,	,	PUNCT
taxlaw-2813	1324	65	french	french	ADJ
taxlaw-2813	1324	66	workers	worker	NOUN
taxlaw-2813	1324	67	strike	strike	VERB
taxlaw-2813	1324	68	against	against	ADP
taxlaw-2813	1324	69	sarkozy	sarkozy	PROPN
taxlaw-2813	1324	70	’s	’s	PART
taxlaw-2813	1324	71	reforms	reform	NOUN
taxlaw-2813	1324	72	,	,	PUNCT
taxlaw-2813	1324	73	reuters	reuters	PROPN
taxlaw-2813	1324	74	,	,	PUNCT
taxlaw-2813	1324	75	nov	nov	PROPN
taxlaw-2813	1324	76	.	.	PROPN
taxlaw-2813	1324	77	14	14	NUM
taxlaw-2813	1324	78	,	,	PUNCT
taxlaw-2813	1324	79	2007	2007	NUM
taxlaw-2813	1324	80	,	,	PUNCT
taxlaw-2813	1324	81	available	available	ADJ
taxlaw-2813	1324	82	at	at	ADP
taxlaw-2813	1324	83	http://uk.reuters.com/article/2007/11/14/uk-france-strike-idukl126064620071114	http://uk.reuters.com/article/2007/11/14/uk-france-strike-idukl126064620071114	X
taxlaw-2813	1324	84	(	(	PUNCT
taxlaw-2813	1324	85	last	last	ADV
taxlaw-2813	1324	86	accessed	access	VERB
taxlaw-2813	1324	87	oct	oct	PROPN
taxlaw-2813	1324	88	.	.	PROPN
taxlaw-2813	1324	89	21	21	NUM
taxlaw-2813	1324	90	,	,	PUNCT
taxlaw-2813	1324	91	2012	2012	NUM
taxlaw-2813	1324	92	)	)	PUNCT
taxlaw-2813	1324	93	.	.	PUNCT
taxlaw-2813	1325	1	319	319	NUM
taxlaw-2813	1325	2	interview	interview	NOUN
taxlaw-2813	1325	3	5	5	NUM
taxlaw-2813	1325	4	with	with	ADP
taxlaw-2813	1325	5	oecd	oecd	PROPN
taxlaw-2813	1325	6	personnel	personnel	NOUN
taxlaw-2813	1325	7	,	,	PUNCT
taxlaw-2813	1325	8	supra	supra	PROPN
taxlaw-2813	1325	9	note	note	PROPN
taxlaw-2813	1325	10	100	100	NUM
taxlaw-2813	1325	11	.	.	X
taxlaw-2813	1325	12	320	320	NUM
taxlaw-2813	1325	13	see	see	NOUN
taxlaw-2813	1325	14	,	,	PUNCT
taxlaw-2813	1325	15	e.g.	e.g.	ADV
taxlaw-2813	1325	16	,	,	PUNCT
taxlaw-2813	1325	17	editorial	editorial	NOUN
taxlaw-2813	1325	18	,	,	PUNCT
taxlaw-2813	1325	19	gordon	gordon	PROPN
taxlaw-2813	1325	20	brown	brown	PROPN
taxlaw-2813	1325	21	:	:	PUNCT
taxlaw-2813	1325	22	labour	labour	PROPN
taxlaw-2813	1325	23	's	's	PART
taxlaw-2813	1325	24	dilemma	dilemma	NOUN
taxlaw-2813	1325	25	,	,	PUNCT
taxlaw-2813	1325	26	the	the	DET
taxlaw-2813	1325	27	guardian	guardian	PROPN
taxlaw-2813	1325	28	,	,	PUNCT
taxlaw-2813	1325	29	jun	jun	PROPN
taxlaw-2813	1325	30	.	.	PROPN
taxlaw-2813	1325	31	2	2	NUM
taxlaw-2813	1325	32	,	,	PUNCT
taxlaw-2813	1325	33	2009	2009	NUM
taxlaw-2813	1325	34	,	,	PUNCT
taxlaw-2813	1325	35	available	available	ADJ
taxlaw-2813	1325	36	at	at	ADP
taxlaw-2813	1325	37	http://www.guardian.co.uk/commentisfree/2009/jun/02/editorial-gordon-brown-labour	http://www.guardian.co.uk/commentisfree/2009/jun/02/editorial-gordon-brown-labour	PROPN
taxlaw-2813	1325	38	(	(	PUNCT
taxlaw-2813	1325	39	last	last	ADV
taxlaw-2813	1325	40	accessed	access	VERB
taxlaw-2813	1325	41	oct	oct	PROPN
taxlaw-2813	1325	42	.	.	PROPN
taxlaw-2813	1325	43	8	8	NUM
taxlaw-2813	1325	44	,	,	PUNCT
taxlaw-2813	1325	45	2011	2011	NUM
taxlaw-2813	1325	46	)	)	PUNCT
taxlaw-2813	1325	47	.	.	PUNCT
taxlaw-2813	1326	1	321	321	NUM
taxlaw-2813	1326	2	john	john	PROPN
taxlaw-2813	1326	3	kirton	kirton	PROPN
taxlaw-2813	1326	4	,	,	PUNCT
taxlaw-2813	1326	5	from	from	ADP
taxlaw-2813	1326	6	g7	g7	PROPN
taxlaw-2813	1326	7	to	to	ADP
taxlaw-2813	1326	8	g20	g20	NOUN
taxlaw-2813	1326	9	:	:	PUNCT
taxlaw-2813	1326	10	capacity	capacity	NOUN
taxlaw-2813	1326	11	,	,	PUNCT
taxlaw-2813	1326	12	leadership	leadership	NOUN
taxlaw-2813	1326	13	and	and	CCONJ
taxlaw-2813	1326	14	normative	normative	ADJ
taxlaw-2813	1326	15	diffusion	diffusion	NOUN
taxlaw-2813	1326	16	in	in	ADP
taxlaw-2813	1326	17	global	global	ADJ
taxlaw-2813	1326	18	financial	financial	ADJ
taxlaw-2813	1326	19	governance	governance	NOUN
taxlaw-2813	1326	20	(	(	PUNCT
taxlaw-2813	1326	21	feb	feb	PROPN
taxlaw-2813	1326	22	.	.	PROPN
taxlaw-2813	1326	23	20	20	NUM
taxlaw-2813	1326	24	,	,	PUNCT
taxlaw-2813	1326	25	2005	2005	NUM
taxlaw-2813	1326	26	)	)	PUNCT
taxlaw-2813	1326	27	(	(	PUNCT
taxlaw-2813	1326	28	unpublished	unpublished	ADJ
taxlaw-2813	1326	29	manuscript	manuscript	NOUN
taxlaw-2813	1326	30	)	)	PUNCT
taxlaw-2813	1326	31	,	,	PUNCT
taxlaw-2813	1326	32	available	available	ADJ
taxlaw-2813	1326	33	at	at	ADP
taxlaw-2813	1326	34	http://www.g8.utoronto.ca/	http://www.g8.utoronto.ca/	PROPN
taxlaw-2813	1326	35	scholar	scholar	NOUN
taxlaw-2813	1326	36	/	/	SYM
taxlaw-2813	1326	37	kirton2005	kirton2005	PROPN
taxlaw-2813	1326	38	/	/	SYM
taxlaw-2813	1326	39	kirton_isa2005.pdf	kirton_isa2005.pdf	PROPN
taxlaw-2813	1326	40	;	;	PUNCT
taxlaw-2813	1326	41	see	see	VERB
taxlaw-2813	1326	42	generally	generally	ADV
taxlaw-2813	1326	43	geoffrey	geoffrey	PROPN
taxlaw-2813	1326	44	garrett	garrett	PROPN
taxlaw-2813	1326	45	,	,	PUNCT
taxlaw-2813	1326	46	g2	g2	PROPN
taxlaw-2813	1326	47	in	in	ADP
taxlaw-2813	1326	48	g20	g20	PROPN
taxlaw-2813	1326	49	:	:	PUNCT
taxlaw-2813	1326	50	china	china	PROPN
taxlaw-2813	1326	51	,	,	PUNCT
taxlaw-2813	1326	52	the	the	DET
taxlaw-2813	1326	53	united	united	PROPN
taxlaw-2813	1326	54	states	states	PROPN
taxlaw-2813	1326	55	and	and	CCONJ
taxlaw-2813	1326	56	the	the	DET
taxlaw-2813	1326	57	world	world	NOUN
taxlaw-2813	1326	58	after	after	ADP
taxlaw-2813	1326	59	the	the	DET
taxlaw-2813	1326	60	global	global	ADJ
taxlaw-2813	1326	61	financial	financial	ADJ
taxlaw-2813	1326	62	crisis	crisis	NOUN
taxlaw-2813	1326	63	,	,	PUNCT
taxlaw-2813	1326	64	1	1	NUM
taxlaw-2813	1326	65	global	global	ADJ
taxlaw-2813	1326	66	pol’y	pol’y	NOUN
taxlaw-2813	1326	67	29	29	NUM
taxlaw-2813	1326	68	(	(	PUNCT
taxlaw-2813	1326	69	2010	2010	NUM
taxlaw-2813	1326	70	)	)	PUNCT
taxlaw-2813	1326	71	(	(	PUNCT
taxlaw-2813	1326	72	discussing	discuss	VERB
taxlaw-2813	1326	73	china	china	PROPN
taxlaw-2813	1326	74	’s	’s	PART
taxlaw-2813	1326	75	entrance	entrance	NOUN
taxlaw-2813	1326	76	in	in	ADP
taxlaw-2813	1326	77	the	the	DET
taxlaw-2813	1326	78	g20	g20	NOUN
taxlaw-2813	1326	79	and	and	CCONJ
taxlaw-2813	1326	80	its	its	PRON
taxlaw-2813	1326	81	place	place	NOUN
taxlaw-2813	1326	82	among	among	ADP
taxlaw-2813	1326	83	world	world	NOUN
taxlaw-2813	1326	84	leaders	leader	NOUN
taxlaw-2813	1326	85	)	)	PUNCT
taxlaw-2813	1326	86	.	.	PUNCT
taxlaw-2813	1327	1	322	322	NUM
taxlaw-2813	1327	2	richard	richard	PROPN
taxlaw-2813	1327	3	woodward	woodward	PROPN
taxlaw-2813	1327	4	,	,	PUNCT
taxlaw-2813	1327	5	from	from	ADP
taxlaw-2813	1327	6	boom	boom	NOUN
taxlaw-2813	1327	7	to	to	ADP
taxlaw-2813	1327	8	doom	doom	NOUN
taxlaw-2813	1327	9	to	to	ADP
taxlaw-2813	1327	10	boom	boom	NOUN
taxlaw-2813	1327	11	:	:	PUNCT
taxlaw-2813	1327	12	offshore	offshore	ADJ
taxlaw-2813	1327	13	financial	financial	ADJ
taxlaw-2813	1327	14	centres	centre	NOUN
taxlaw-2813	1327	15	and	and	CCONJ
taxlaw-2813	1327	16	development	development	NOUN
taxlaw-2813	1327	17	in	in	ADP
taxlaw-2813	1327	18	small	small	ADJ
taxlaw-2813	1327	19	states	state	NOUN
taxlaw-2813	1327	20	23–24	23–24	PROPN
taxlaw-2813	1327	21	(	(	PUNCT
taxlaw-2813	1327	22	july	july	PROPN
taxlaw-2813	1327	23	5	5	NUM
taxlaw-2813	1327	24	,	,	PUNCT
taxlaw-2813	1327	25	2011	2011	NUM
taxlaw-2813	1327	26	)	)	PUNCT
taxlaw-2813	1327	27	(	(	PUNCT
taxlaw-2813	1327	28	unpublished	unpublished	ADJ
taxlaw-2813	1327	29	manuscript	manuscript	NOUN
taxlaw-2813	1327	30	)	)	PUNCT
taxlaw-2813	1327	31	,	,	PUNCT
taxlaw-2813	1327	32	available	available	ADJ
taxlaw-2813	1327	33	at	at	ADP
taxlaw-2813	1327	34	http://ssrn.com/abstract=1879298	http://ssrn.com/abstract=1879298	PROPN
taxlaw-2813	1327	35	(	(	PUNCT
taxlaw-2813	1327	36	last	last	ADV
taxlaw-2813	1327	37	visited	visit	VERB
taxlaw-2813	1327	38	oct	oct	PROPN
taxlaw-2813	1327	39	.	.	PROPN
taxlaw-2813	1327	40	12	12	NUM
taxlaw-2813	1327	41	,	,	PUNCT
taxlaw-2813	1327	42	2012	2012	NUM
taxlaw-2813	1327	43	)	)	PUNCT
taxlaw-2813	1327	44	.	.	PUNCT
taxlaw-2813	1328	1	323	323	NUM
taxlaw-2813	1328	2	interview	interview	NOUN
taxlaw-2813	1328	3	5	5	NUM
taxlaw-2813	1328	4	with	with	ADP
taxlaw-2813	1328	5	oecd	oecd	PROPN
taxlaw-2813	1328	6	personnel	personnel	NOUN
taxlaw-2813	1328	7	,	,	PUNCT
taxlaw-2813	1328	8	supra	supra	PROPN
taxlaw-2813	1328	9	note	note	NOUN
taxlaw-2813	1328	10	100	100	NUM
taxlaw-2813	1328	11	.	.	PUNCT
taxlaw-2813	1328	12	324	324	NUM
taxlaw-2813	1329	1	the	the	DET
taxlaw-2813	1329	2	oecd	oecd	PROPN
taxlaw-2813	1329	3	claims	claim	VERB
taxlaw-2813	1329	4	that	that	SCONJ
taxlaw-2813	1329	5	hong	hong	PROPN
taxlaw-2813	1329	6	kong	kong	PROPN
taxlaw-2813	1329	7	and	and	CCONJ
taxlaw-2813	1329	8	macau	macau	PROPN
taxlaw-2813	1329	9	do	do	AUX
taxlaw-2813	1329	10	not	not	PART
taxlaw-2813	1329	11	meet	meet	VERB
taxlaw-2813	1329	12	the	the	DET
taxlaw-2813	1329	13	definitions	definition	NOUN
taxlaw-2813	1329	14	of	of	ADP
taxlaw-2813	1329	15	a	a	DET
taxlaw-2813	1329	16	tax	tax	NOUN
taxlaw-2813	1329	17	haven	haven	NOUN
taxlaw-2813	1329	18	.	.	PUNCT
taxlaw-2813	1330	1	oecd	oecd	PROPN
taxlaw-2813	1330	2	,	,	PUNCT
taxlaw-2813	1330	3	countering	counter	VERB
taxlaw-2813	1330	4	offshore	offshore	ADJ
taxlaw-2813	1330	5	tax	tax	NOUN
taxlaw-2813	1330	6	evasion	evasion	NOUN
taxlaw-2813	1330	7	:	:	PUNCT
taxlaw-2813	1330	8	some	some	DET
taxlaw-2813	1330	9	questions	question	NOUN
taxlaw-2813	1330	10	and	and	CCONJ
taxlaw-2813	1330	11	answers	answer	NOUN
taxlaw-2813	1330	12	on	on	ADP
taxlaw-2813	1330	13	the	the	DET
taxlaw-2813	1330	14	project	project	NOUN
taxlaw-2813	1330	15	12	12	NUM
taxlaw-2813	1330	16	(	(	PUNCT
taxlaw-2813	1330	17	2009	2009	NUM
taxlaw-2813	1330	18	)	)	PUNCT
taxlaw-2813	1330	19	,	,	PUNCT
taxlaw-2813	1330	20	available	available	ADJ
taxlaw-2813	1330	21	at	at	ADP
taxlaw-2813	1330	22	http://www.oecd.org/ctp/exchangeofinformation/42469606.pdf	http://www.oecd.org/ctp/exchangeofinformation/42469606.pdf	PROPN
taxlaw-2813	1330	23	(	(	PUNCT
taxlaw-2813	1330	24	last	last	ADV
taxlaw-2813	1330	25	visited	visit	VERB
taxlaw-2813	1330	26	oct	oct	PROPN
taxlaw-2813	1330	27	.	.	PROPN
taxlaw-2813	1330	28	12	12	NUM
taxlaw-2813	1330	29	,	,	PUNCT
taxlaw-2813	1330	30	2012	2012	NUM
taxlaw-2813	1330	31	)	)	PUNCT
taxlaw-2813	1330	32	.	.	PUNCT
taxlaw-2813	1331	1	325	325	NUM
taxlaw-2813	1331	2	interview	interview	NOUN
taxlaw-2813	1331	3	5	5	NUM
taxlaw-2813	1331	4	with	with	ADP
taxlaw-2813	1331	5	oecd	oecd	PROPN
taxlaw-2813	1331	6	personnel	personnel	NOUN
taxlaw-2813	1331	7	,	,	PUNCT
taxlaw-2813	1331	8	supra	supra	PROPN
taxlaw-2813	1331	9	note	note	NOUN
taxlaw-2813	1331	10	100	100	NUM
taxlaw-2813	1331	11	.	.	PUNCT
taxlaw-2813	1332	1	as	as	SCONJ
taxlaw-2813	1332	2	christians	christians	PROPN
taxlaw-2813	1332	3	notes	note	VERB
taxlaw-2813	1332	4	,	,	PUNCT
taxlaw-2813	1332	5	the	the	DET
taxlaw-2813	1332	6	“	"	PUNCT
taxlaw-2813	1332	7	g20	g20	NOUN
taxlaw-2813	1332	8	membership	membership	NOUN
taxlaw-2813	1332	9	may	may	AUX
taxlaw-2813	1332	10	appear	appear	VERB
taxlaw-2813	1332	11	broad	broad	ADJ
taxlaw-2813	1332	12	and	and	CCONJ
taxlaw-2813	1332	13	inclusive	inclusive	ADJ
taxlaw-2813	1332	14	relative	relative	NOUN
taxlaw-2813	1332	15	to	to	ADP
taxlaw-2813	1332	16	the	the	DET
taxlaw-2813	1332	17	oecd	oecd	PROPN
taxlaw-2813	1332	18	,	,	PUNCT
taxlaw-2813	1332	19	but	but	CCONJ
taxlaw-2813	1332	20	its	its	PRON
taxlaw-2813	1332	21	membership	membership	NOUN
taxlaw-2813	1332	22	appears	appear	VERB
taxlaw-2813	1332	23	to	to	PART
taxlaw-2813	1332	24	be	be	AUX
taxlaw-2813	1332	25	both	both	ADV
taxlaw-2813	1332	26	overrepresentative	overrepresentative	ADJ
taxlaw-2813	1332	27	of	of	ADP
taxlaw-2813	1332	28	and	and	CCONJ
taxlaw-2813	1332	29	tightly	tightly	ADV
taxlaw-2813	1332	30	controlled	control	VERB
taxlaw-2813	1332	31	by	by	ADP
taxlaw-2813	1332	32	the	the	DET
taxlaw-2813	1332	33	‘	'	PUNCT
taxlaw-2813	1332	34	old	old	ADJ
taxlaw-2813	1332	35	’	'	PUNCT
taxlaw-2813	1332	36	powers	power	NOUN
taxlaw-2813	1332	37	that	that	PRON
taxlaw-2813	1332	38	created	create	VERB
taxlaw-2813	1332	39	it	it	PRON
taxlaw-2813	1332	40	.	.	PUNCT
taxlaw-2813	1332	41	”	"	PUNCT
taxlaw-2813	1333	1	christians	christians	PROPN
taxlaw-2813	1333	2	,	,	PUNCT
taxlaw-2813	1333	3	supra	supra	PROPN
taxlaw-2813	1333	4	note	note	NOUN
taxlaw-2813	1333	5	4	4	NUM
taxlaw-2813	1333	6	,	,	PUNCT
taxlaw-2813	1333	7	at	at	ADP
taxlaw-2813	1333	8	31	31	NUM
taxlaw-2813	1333	9	.	.	PUNCT
taxlaw-2813	1333	10	54	54	NUM
taxlaw-2813	1333	11	columbia	columbia	PROPN
taxlaw-2813	1333	12	journal	journal	PROPN
taxlaw-2813	1333	13	of	of	ADP
taxlaw-2813	1333	14	tax	tax	NOUN
taxlaw-2813	1333	15	law	law	NOUN
taxlaw-2813	1333	16	[	[	X
taxlaw-2813	1333	17	vol.4:1	vol.4:1	VERB
taxlaw-2813	1333	18	when	when	SCONJ
taxlaw-2813	1333	19	endorsing	endorse	VERB
taxlaw-2813	1333	20	continued	continue	VERB
taxlaw-2813	1333	21	efforts	effort	NOUN
taxlaw-2813	1333	22	for	for	ADP
taxlaw-2813	1333	23	transparency	transparency	NOUN
taxlaw-2813	1333	24	and	and	CCONJ
taxlaw-2813	1333	25	sanctions	sanction	NOUN
taxlaw-2813	1333	26	on	on	ADP
taxlaw-2813	1333	27	tax	tax	NOUN
taxlaw-2813	1333	28	havens	haven	NOUN
taxlaw-2813	1333	29	.	.	PUNCT
taxlaw-2813	1334	1	326	326	NUM
taxlaw-2813	1334	2	however	however	ADV
taxlaw-2813	1335	1	,	,	PUNCT
taxlaw-2813	1335	2	allison	allison	PROPN
taxlaw-2813	1335	3	christians	christians	PROPN
taxlaw-2813	1335	4	persuasively	persuasively	ADV
taxlaw-2813	1335	5	argues	argue	VERB
taxlaw-2813	1335	6	that	that	SCONJ
taxlaw-2813	1335	7	the	the	DET
taxlaw-2813	1335	8	g20	g20	NOUN
taxlaw-2813	1335	9	’s	’s	PART
taxlaw-2813	1335	10	role	role	NOUN
taxlaw-2813	1335	11	is	be	AUX
taxlaw-2813	1335	12	primarily	primarily	ADV
taxlaw-2813	1335	13	to	to	PART
taxlaw-2813	1335	14	“	"	PUNCT
taxlaw-2813	1335	15	syndicate	syndicate	VERB
taxlaw-2813	1335	16	oecd	oecd	PROPN
taxlaw-2813	1335	17	policy	policy	NOUN
taxlaw-2813	1335	18	positions	position	NOUN
taxlaw-2813	1335	19	under	under	ADP
taxlaw-2813	1335	20	the	the	DET
taxlaw-2813	1335	21	new	new	ADJ
taxlaw-2813	1335	22	,	,	PUNCT
taxlaw-2813	1335	23	more	more	ADV
taxlaw-2813	1335	24	inclusive	inclusive	ADJ
taxlaw-2813	1335	25	and	and	CCONJ
taxlaw-2813	1335	26	representative	representative	ADJ
taxlaw-2813	1335	27	label	label	NOUN
taxlaw-2813	1335	28	of	of	ADP
taxlaw-2813	1335	29	g20	g20	NOUN
taxlaw-2813	1335	30	-	-	PUNCT
taxlaw-2813	1335	31	endorsed	endorse	VERB
taxlaw-2813	1335	32	‘	'	PUNCT
taxlaw-2813	1335	33	internationally	internationally	ADV
taxlaw-2813	1335	34	agreed	agree	VERB
taxlaw-2813	1335	35	tax	tax	NOUN
taxlaw-2813	1335	36	standards	standard	NOUN
taxlaw-2813	1335	37	.	.	PUNCT
taxlaw-2813	1336	1	’”327	’”327	PROPN
taxlaw-2813	1336	2	she	she	PRON
taxlaw-2813	1336	3	notes	note	VERB
taxlaw-2813	1336	4	in	in	ADP
taxlaw-2813	1336	5	particular	particular	ADJ
taxlaw-2813	1336	6	that	that	SCONJ
taxlaw-2813	1336	7	the	the	DET
taxlaw-2813	1336	8	only	only	ADJ
taxlaw-2813	1336	9	formal	formal	ADJ
taxlaw-2813	1336	10	commitment	commitment	NOUN
taxlaw-2813	1336	11	the	the	DET
taxlaw-2813	1336	12	g20	g20	NOUN
taxlaw-2813	1336	13	made	make	VERB
taxlaw-2813	1336	14	was	be	AUX
taxlaw-2813	1336	15	“	"	PUNCT
taxlaw-2813	1336	16	‘	'	PUNCT
taxlaw-2813	1336	17	to	to	PART
taxlaw-2813	1336	18	maintain	maintain	VERB
taxlaw-2813	1336	19	the	the	DET
taxlaw-2813	1336	20	momentum	momentum	NOUN
taxlaw-2813	1336	21	in	in	ADP
taxlaw-2813	1336	22	dealing	deal	VERB
taxlaw-2813	1336	23	with	with	ADP
taxlaw-2813	1336	24	tax	tax	NOUN
taxlaw-2813	1336	25	havens	haven	NOUN
taxlaw-2813	1336	26	,	,	PUNCT
taxlaw-2813	1336	27	money	money	NOUN
taxlaw-2813	1336	28	laundering	laundering	NOUN
taxlaw-2813	1336	29	,	,	PUNCT
taxlaw-2813	1336	30	’	'	PUNCT
taxlaw-2813	1336	31	and	and	CCONJ
taxlaw-2813	1336	32	other	other	ADJ
taxlaw-2813	1336	33	‘	'	PUNCT
taxlaw-2813	1336	34	non	non	ADJ
taxlaw-2813	1336	35	-	-	ADJ
taxlaw-2813	1336	36	cooperative	cooperative	ADJ
taxlaw-2813	1336	37	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1336	38	.	.	PUNCT
taxlaw-2813	1337	1	’”328	’”328	NOUN
taxlaw-2813	1337	2	thus	thus	ADV
taxlaw-2813	1337	3	the	the	DET
taxlaw-2813	1337	4	role	role	NOUN
taxlaw-2813	1337	5	played	play	VERB
taxlaw-2813	1337	6	by	by	ADP
taxlaw-2813	1337	7	china	china	PROPN
taxlaw-2813	1337	8	in	in	ADP
taxlaw-2813	1337	9	this	this	DET
taxlaw-2813	1337	10	instance	instance	NOUN
taxlaw-2813	1337	11	may	may	AUX
taxlaw-2813	1337	12	be	be	AUX
taxlaw-2813	1337	13	the	the	DET
taxlaw-2813	1337	14	exception	exception	NOUN
taxlaw-2813	1337	15	rather	rather	ADV
taxlaw-2813	1337	16	than	than	ADP
taxlaw-2813	1337	17	the	the	DET
taxlaw-2813	1337	18	norm	norm	NOUN
taxlaw-2813	1337	19	.	.	PUNCT
taxlaw-2813	1338	1	the	the	DET
taxlaw-2813	1338	2	global	global	PROPN
taxlaw-2813	1338	3	forum	forum	PROPN
taxlaw-2813	1338	4	set	set	VERB
taxlaw-2813	1338	5	to	to	PART
taxlaw-2813	1338	6	work	work	VERB
taxlaw-2813	1338	7	on	on	ADP
taxlaw-2813	1338	8	new	new	ADJ
taxlaw-2813	1338	9	“	"	PUNCT
taxlaw-2813	1338	10	transparency	transparency	NOUN
taxlaw-2813	1338	11	standards	standard	NOUN
taxlaw-2813	1338	12	”	"	PUNCT
taxlaw-2813	1338	13	for	for	ADP
taxlaw-2813	1338	14	participating	participate	VERB
taxlaw-2813	1338	15	states	state	NOUN
taxlaw-2813	1338	16	,	,	PUNCT
taxlaw-2813	1338	17	prohibiting	prohibit	VERB
taxlaw-2813	1338	18	secrecy	secrecy	NOUN
taxlaw-2813	1338	19	and	and	CCONJ
taxlaw-2813	1338	20	demanding	demand	VERB
taxlaw-2813	1338	21	information	information	NOUN
taxlaw-2813	1338	22	exchange	exchange	NOUN
taxlaw-2813	1338	23	“	"	PUNCT
taxlaw-2813	1338	24	where	where	SCONJ
taxlaw-2813	1338	25	it	it	PRON
taxlaw-2813	1338	26	is	be	AUX
taxlaw-2813	1338	27	‘	'	PUNCT
taxlaw-2813	1338	28	foreseeably	foreseeably	ADV
taxlaw-2813	1338	29	relevant	relevant	ADJ
taxlaw-2813	1338	30	’	'	PUNCT
taxlaw-2813	1338	31	to	to	ADP
taxlaw-2813	1338	32	the	the	DET
taxlaw-2813	1338	33	administration	administration	NOUN
taxlaw-2813	1338	34	of	of	ADP
taxlaw-2813	1338	35	domestic	domestic	ADJ
taxlaw-2813	1338	36	laws	law	NOUN
taxlaw-2813	1338	37	”	"	PUNCT
taxlaw-2813	1338	38	of	of	ADP
taxlaw-2813	1338	39	the	the	DET
taxlaw-2813	1338	40	treaty	treaty	NOUN
taxlaw-2813	1338	41	partner.329	partner.329	PROPN
taxlaw-2813	1338	42	the	the	DET
taxlaw-2813	1338	43	group	group	NOUN
taxlaw-2813	1338	44	published	publish	VERB
taxlaw-2813	1338	45	a	a	DET
taxlaw-2813	1338	46	new	new	ADJ
taxlaw-2813	1338	47	list	list	NOUN
taxlaw-2813	1338	48	of	of	ADP
taxlaw-2813	1338	49	non	non	ADJ
taxlaw-2813	1338	50	-	-	ADJ
taxlaw-2813	1338	51	cooperative	cooperative	ADJ
taxlaw-2813	1338	52	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1338	53	in	in	ADP
taxlaw-2813	1338	54	2009	2009	NUM
taxlaw-2813	1338	55	.	.	PUNCT
taxlaw-2813	1339	1	while	while	SCONJ
taxlaw-2813	1339	2	only	only	ADV
taxlaw-2813	1339	3	costa	costa	PROPN
taxlaw-2813	1339	4	rica	rica	PROPN
taxlaw-2813	1339	5	,	,	PUNCT
taxlaw-2813	1339	6	malaysia	malaysia	PROPN
taxlaw-2813	1339	7	,	,	PUNCT
taxlaw-2813	1339	8	the	the	DET
taxlaw-2813	1339	9	philippines	philippine	NOUN
taxlaw-2813	1339	10	,	,	PUNCT
taxlaw-2813	1339	11	and	and	CCONJ
taxlaw-2813	1339	12	uruguay	uruguay	NOUN
taxlaw-2813	1339	13	were	be	AUX
taxlaw-2813	1339	14	listed	list	VERB
taxlaw-2813	1339	15	as	as	ADP
taxlaw-2813	1339	16	not	not	PART
taxlaw-2813	1339	17	having	having	AUX
taxlaw-2813	1339	18	made	make	VERB
taxlaw-2813	1339	19	any	any	DET
taxlaw-2813	1339	20	commitments	commitment	NOUN
taxlaw-2813	1339	21	,	,	PUNCT
taxlaw-2813	1339	22	38	38	NUM
taxlaw-2813	1339	23	other	other	ADJ
taxlaw-2813	1339	24	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1339	25	that	that	PRON
taxlaw-2813	1339	26	had	have	AUX
taxlaw-2813	1339	27	committed	commit	VERB
taxlaw-2813	1339	28	to	to	ADP
taxlaw-2813	1339	29	fulfilling	fulfil	VERB
taxlaw-2813	1339	30	the	the	DET
taxlaw-2813	1339	31	standard	standard	NOUN
taxlaw-2813	1339	32	,	,	PUNCT
taxlaw-2813	1339	33	but	but	CCONJ
taxlaw-2813	1339	34	had	have	AUX
taxlaw-2813	1339	35	not	not	PART
taxlaw-2813	1339	36	yet	yet	ADV
taxlaw-2813	1339	37	fully	fully	ADV
taxlaw-2813	1339	38	implemented	implement	VERB
taxlaw-2813	1339	39	it	it	PRON
taxlaw-2813	1339	40	were	be	AUX
taxlaw-2813	1339	41	listed	list	VERB
taxlaw-2813	1339	42	in	in	ADP
taxlaw-2813	1339	43	an	an	DET
taxlaw-2813	1339	44	intermediate	intermediate	ADJ
taxlaw-2813	1339	45	“	"	PUNCT
taxlaw-2813	1339	46	gray	gray	ADJ
taxlaw-2813	1339	47	list	list	NOUN
taxlaw-2813	1339	48	.	.	PUNCT
taxlaw-2813	1340	1	”330	”330	PUNCT
taxlaw-2813	1340	2	by	by	ADP
taxlaw-2813	1340	3	the	the	DET
taxlaw-2813	1340	4	fourth	fourth	ADJ
taxlaw-2813	1340	5	meeting	meeting	NOUN
taxlaw-2813	1340	6	of	of	ADP
taxlaw-2813	1340	7	the	the	DET
taxlaw-2813	1340	8	global	global	PROPN
taxlaw-2813	1340	9	forum	forum	PROPN
taxlaw-2813	1340	10	in	in	ADP
taxlaw-2813	1340	11	october	october	PROPN
taxlaw-2813	1340	12	2011	2011	NUM
taxlaw-2813	1340	13	,	,	PUNCT
taxlaw-2813	1340	14	the	the	DET
taxlaw-2813	1340	15	organization	organization	NOUN
taxlaw-2813	1340	16	could	could	AUX
taxlaw-2813	1340	17	announce	announce	VERB
taxlaw-2813	1340	18	a	a	DET
taxlaw-2813	1340	19	membership	membership	NOUN
taxlaw-2813	1340	20	of	of	ADP
taxlaw-2813	1340	21	over	over	ADP
taxlaw-2813	1340	22	105	105	NUM
taxlaw-2813	1340	23	jurisdictions.331	jurisdictions.331	NOUN
taxlaw-2813	1340	24	even	even	ADV
taxlaw-2813	1340	25	switzerland	switzerland	PROPN
taxlaw-2813	1340	26	had	have	AUX
taxlaw-2813	1340	27	declared	declare	VERB
taxlaw-2813	1340	28	in	in	ADP
taxlaw-2813	1340	29	february	february	PROPN
taxlaw-2813	1340	30	2011	2011	NUM
taxlaw-2813	1340	31	that	that	SCONJ
taxlaw-2813	1340	32	it	it	PRON
taxlaw-2813	1340	33	would	would	AUX
taxlaw-2813	1340	34	comply	comply	VERB
taxlaw-2813	1340	35	with	with	ADP
taxlaw-2813	1340	36	all	all	DET
taxlaw-2813	1340	37	the	the	DET
taxlaw-2813	1340	38	global	global	PROPN
taxlaw-2813	1340	39	forum	forum	PROPN
taxlaw-2813	1340	40	’s	’s	PART
taxlaw-2813	1340	41	standards	standard	NOUN
taxlaw-2813	1340	42	on	on	ADP
taxlaw-2813	1340	43	full	full	ADJ
taxlaw-2813	1340	44	exchange	exchange	NOUN
taxlaw-2813	1340	45	of	of	ADP
taxlaw-2813	1340	46	information.332	information.332	NOUN
taxlaw-2813	1340	47	non	non	NOUN
taxlaw-2813	1340	48	-	-	NOUN
taxlaw-2813	1340	49	members	member	NOUN
taxlaw-2813	1340	50	are	be	AUX
taxlaw-2813	1340	51	also	also	ADV
taxlaw-2813	1340	52	to	to	PART
taxlaw-2813	1340	53	be	be	AUX
taxlaw-2813	1340	54	reviewed	review	VERB
taxlaw-2813	1340	55	,	,	PUNCT
taxlaw-2813	1340	56	a	a	DET
taxlaw-2813	1340	57	process	process	NOUN
taxlaw-2813	1340	58	that	that	PRON
taxlaw-2813	1340	59	began	begin	VERB
taxlaw-2813	1340	60	in	in	ADP
taxlaw-2813	1340	61	june	june	PROPN
taxlaw-2813	1340	62	2011	2011	NUM
taxlaw-2813	1340	63	with	with	ADP
taxlaw-2813	1340	64	an	an	DET
taxlaw-2813	1340	65	assessment	assessment	NOUN
taxlaw-2813	1340	66	of	of	ADP
taxlaw-2813	1340	67	botswana	botswana	PROPN
taxlaw-2813	1340	68	and	and	CCONJ
taxlaw-2813	1340	69	trinidad	trinidad	PROPN
taxlaw-2813	1340	70	and	and	CCONJ
taxlaw-2813	1340	71	tobago.333	tobago.333	NOUN
taxlaw-2813	1340	72	by	by	ADP
taxlaw-2813	1340	73	the	the	DET
taxlaw-2813	1340	74	g20	g20	NOUN
taxlaw-2813	1340	75	summit	summit	NOUN
taxlaw-2813	1340	76	in	in	ADP
taxlaw-2813	1340	77	november	november	PROPN
taxlaw-2813	1340	78	2011	2011	NUM
taxlaw-2813	1340	79	,	,	PUNCT
taxlaw-2813	1340	80	almost	almost	ADV
taxlaw-2813	1340	81	sixty	sixty	NUM
taxlaw-2813	1340	82	peer	peer	NOUN
taxlaw-2813	1340	83	-	-	PUNCT
taxlaw-2813	1340	84	review	review	NOUN
taxlaw-2813	1340	85	reports	report	NOUN
taxlaw-2813	1340	86	on	on	ADP
taxlaw-2813	1340	87	the	the	DET
taxlaw-2813	1340	88	transparency	transparency	NOUN
taxlaw-2813	1340	89	of	of	ADP
taxlaw-2813	1340	90	different	different	ADJ
taxlaw-2813	1340	91	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1340	92	were	be	AUX
taxlaw-2813	1340	93	to	to	PART
taxlaw-2813	1340	94	be	be	AUX
taxlaw-2813	1340	95	published.334	published.334	NOUN
taxlaw-2813	1340	96	in	in	ADP
taxlaw-2813	1340	97	addition	addition	NOUN
taxlaw-2813	1340	98	,	,	PUNCT
taxlaw-2813	1340	99	the	the	DET
taxlaw-2813	1340	100	1988	1988	NUM
taxlaw-2813	1340	101	oecd	oecd	PROPN
taxlaw-2813	1340	102	convention	convention	NOUN
taxlaw-2813	1340	103	on	on	ADP
taxlaw-2813	1340	104	mutual	mutual	ADJ
taxlaw-2813	1340	105	administrative	administrative	ADJ
taxlaw-2813	1340	106	assistance	assistance	NOUN
taxlaw-2813	1340	107	in	in	ADP
taxlaw-2813	1340	108	tax	tax	NOUN
taxlaw-2813	1340	109	matters	matter	NOUN
taxlaw-2813	1340	110	was	be	AUX
taxlaw-2813	1340	111	amended	amend	VERB
taxlaw-2813	1340	112	with	with	ADP
taxlaw-2813	1340	113	a	a	DET
taxlaw-2813	1340	114	new	new	ADJ
taxlaw-2813	1340	115	protocol	protocol	NOUN
taxlaw-2813	1340	116	in	in	ADP
taxlaw-2813	1340	117	may	may	AUX
taxlaw-2813	1340	118	326	326	NUM
taxlaw-2813	1340	119	the	the	DET
taxlaw-2813	1340	120	g20	g20	NOUN
taxlaw-2813	1340	121	officially	officially	ADV
taxlaw-2813	1340	122	declared	declare	VERB
taxlaw-2813	1340	123	from	from	ADP
taxlaw-2813	1340	124	the	the	DET
taxlaw-2813	1340	125	2009	2009	NUM
taxlaw-2813	1340	126	summit	summit	NOUN
taxlaw-2813	1340	127	:	:	PUNCT
taxlaw-2813	1340	128	“	"	PUNCT
taxlaw-2813	1340	129	we	we	PRON
taxlaw-2813	1340	130	stand	stand	VERB
taxlaw-2813	1340	131	ready	ready	ADJ
taxlaw-2813	1340	132	to	to	PART
taxlaw-2813	1340	133	take	take	VERB
taxlaw-2813	1340	134	agreed	agree	VERB
taxlaw-2813	1340	135	action	action	NOUN
taxlaw-2813	1340	136	against	against	ADP
taxlaw-2813	1340	137	those	those	DET
taxlaw-2813	1340	138	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1340	139	which	which	PRON
taxlaw-2813	1340	140	do	do	AUX
taxlaw-2813	1340	141	not	not	PART
taxlaw-2813	1340	142	meet	meet	VERB
taxlaw-2813	1340	143	international	international	ADJ
taxlaw-2813	1340	144	standards	standard	NOUN
taxlaw-2813	1340	145	in	in	ADP
taxlaw-2813	1340	146	relation	relation	NOUN
taxlaw-2813	1340	147	to	to	PART
taxlaw-2813	1340	148	tax	tax	NOUN
taxlaw-2813	1340	149	transparency	transparency	NOUN
taxlaw-2813	1340	150	.	.	PUNCT
taxlaw-2813	1340	151	”	"	PUNCT
taxlaw-2813	1341	1	in	in	ADP
taxlaw-2813	1341	2	its	its	PRON
taxlaw-2813	1341	3	communiqué	communiqué	NOUN
taxlaw-2813	1341	4	from	from	ADP
taxlaw-2813	1341	5	the	the	DET
taxlaw-2813	1341	6	meeting	meeting	NOUN
taxlaw-2813	1341	7	on	on	ADP
taxlaw-2813	1341	8	april	april	PROPN
taxlaw-2813	1341	9	2	2	NUM
taxlaw-2813	1341	10	,	,	PUNCT
taxlaw-2813	1341	11	2009	2009	NUM
taxlaw-2813	1341	12	,	,	PUNCT
taxlaw-2813	1341	13	“	"	PUNCT
taxlaw-2813	1341	14	the	the	DET
taxlaw-2813	1341	15	global	global	ADJ
taxlaw-2813	1341	16	plan	plan	NOUN
taxlaw-2813	1341	17	for	for	ADP
taxlaw-2813	1341	18	recovery	recovery	NOUN
taxlaw-2813	1341	19	and	and	CCONJ
taxlaw-2813	1341	20	reform	reform	NOUN
taxlaw-2813	1341	21	,	,	PUNCT
taxlaw-2813	1341	22	”	"	PUNCT
taxlaw-2813	1341	23	they	they	PRON
taxlaw-2813	1341	24	announced	announce	VERB
taxlaw-2813	1341	25	that	that	SCONJ
taxlaw-2813	1341	26	“	"	PUNCT
taxlaw-2813	1341	27	we	we	PRON
taxlaw-2813	1341	28	agree	agree	VERB
taxlaw-2813	1341	29	.	.	PUNCT
taxlaw-2813	1341	30	.	.	PUNCT
taxlaw-2813	1341	31	.	.	PUNCT
taxlaw-2813	1342	1	to	to	PART
taxlaw-2813	1342	2	take	take	VERB
taxlaw-2813	1342	3	action	action	NOUN
taxlaw-2813	1342	4	against	against	ADP
taxlaw-2813	1342	5	non	non	ADJ
taxlaw-2813	1342	6	-	-	ADJ
taxlaw-2813	1342	7	cooperative	cooperative	ADJ
taxlaw-2813	1342	8	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1342	9	,	,	PUNCT
taxlaw-2813	1342	10	including	include	VERB
taxlaw-2813	1342	11	tax	tax	NOUN
taxlaw-2813	1342	12	havens	haven	NOUN
taxlaw-2813	1342	13	.	.	PUNCT
taxlaw-2813	1343	1	we	we	PRON
taxlaw-2813	1343	2	stand	stand	VERB
taxlaw-2813	1343	3	ready	ready	ADJ
taxlaw-2813	1343	4	to	to	PART
taxlaw-2813	1343	5	deploy	deploy	VERB
taxlaw-2813	1343	6	sanctions	sanction	NOUN
taxlaw-2813	1343	7	to	to	PART
taxlaw-2813	1343	8	protect	protect	VERB
taxlaw-2813	1343	9	our	our	PRON
taxlaw-2813	1343	10	public	public	ADJ
taxlaw-2813	1343	11	finances	finance	NOUN
taxlaw-2813	1343	12	and	and	CCONJ
taxlaw-2813	1343	13	financial	financial	ADJ
taxlaw-2813	1343	14	systems	system	NOUN
taxlaw-2813	1343	15	.	.	PUNCT
taxlaw-2813	1344	1	the	the	DET
taxlaw-2813	1344	2	era	era	NOUN
taxlaw-2813	1344	3	of	of	ADP
taxlaw-2813	1344	4	banking	banking	NOUN
taxlaw-2813	1344	5	secrecy	secrecy	NOUN
taxlaw-2813	1344	6	is	be	AUX
taxlaw-2813	1344	7	over	over	ADV
taxlaw-2813	1344	8	.	.	PUNCT
taxlaw-2813	1344	9	”	"	PUNCT
taxlaw-2813	1345	1	their	their	PRON
taxlaw-2813	1345	2	full	full	ADJ
taxlaw-2813	1345	3	support	support	NOUN
taxlaw-2813	1345	4	and	and	CCONJ
taxlaw-2813	1345	5	readiness	readiness	NOUN
taxlaw-2813	1345	6	to	to	PART
taxlaw-2813	1345	7	take	take	VERB
taxlaw-2813	1345	8	measures	measure	NOUN
taxlaw-2813	1345	9	against	against	ADP
taxlaw-2813	1345	10	tax	tax	NOUN
taxlaw-2813	1345	11	havens	haven	NOUN
taxlaw-2813	1345	12	have	have	AUX
taxlaw-2813	1345	13	been	be	AUX
taxlaw-2813	1345	14	echoed	echo	VERB
taxlaw-2813	1345	15	in	in	ADP
taxlaw-2813	1345	16	later	later	ADJ
taxlaw-2813	1345	17	meetings	meeting	NOUN
taxlaw-2813	1345	18	since	since	ADV
taxlaw-2813	1345	19	.	.	PUNCT
taxlaw-2813	1346	1	oecd	oecd	PROPN
taxlaw-2813	1346	2	,	,	PUNCT
taxlaw-2813	1346	3	the	the	DET
taxlaw-2813	1346	4	global	global	ADJ
taxlaw-2813	1346	5	forum	forum	PROPN
taxlaw-2813	1346	6	on	on	ADP
taxlaw-2813	1346	7	transparency	transparency	NOUN
taxlaw-2813	1346	8	and	and	CCONJ
taxlaw-2813	1346	9	exchange	exchange	NOUN
taxlaw-2813	1346	10	of	of	ADP
taxlaw-2813	1346	11	information	information	NOUN
taxlaw-2813	1346	12	for	for	ADP
taxlaw-2813	1346	13	tax	tax	NOUN
taxlaw-2813	1346	14	purposes	purpose	NOUN
taxlaw-2813	1346	15	37	37	NUM
taxlaw-2813	1346	16	(	(	PUNCT
taxlaw-2813	1346	17	2011	2011	NUM
taxlaw-2813	1346	18	)	)	PUNCT
taxlaw-2813	1346	19	,	,	PUNCT
taxlaw-2813	1346	20	available	available	ADJ
taxlaw-2813	1346	21	at	at	ADP
taxlaw-2813	1346	22	http://www.taxjustice.net/cms/upload/pdf/	http://www.taxjustice.net/cms/upload/pdf/	NOUN
taxlaw-2813	1346	23	oecd_global_forum_sep_12_peer_reviews.pdf	oecd_global_forum_sep_12_peer_reviews.pdf	NOUN
taxlaw-2813	1346	24	(	(	PUNCT
taxlaw-2813	1346	25	last	last	ADV
taxlaw-2813	1346	26	accessed	access	VERB
taxlaw-2813	1346	27	oct	oct	PROPN
taxlaw-2813	1346	28	.	.	PROPN
taxlaw-2813	1346	29	2	2	NUM
taxlaw-2813	1346	30	,	,	PUNCT
taxlaw-2813	1346	31	2012	2012	NUM
taxlaw-2813	1346	32	)	)	PUNCT
taxlaw-2813	1346	33	.	.	PUNCT
taxlaw-2813	1347	1	327	327	NUM
taxlaw-2813	1347	2	christians	christian	NOUN
taxlaw-2813	1347	3	,	,	PUNCT
taxlaw-2813	1347	4	supra	supra	PROPN
taxlaw-2813	1347	5	note	note	NOUN
taxlaw-2813	1347	6	4	4	NUM
taxlaw-2813	1347	7	,	,	PUNCT
taxlaw-2813	1347	8	at	at	ADP
taxlaw-2813	1347	9	20	20	NUM
taxlaw-2813	1347	10	.	.	PUNCT
taxlaw-2813	1347	11	328	328	NUM
taxlaw-2813	1348	1	i	i	PRON
taxlaw-2813	1348	2	d.	d.	PROPN
taxlaw-2813	1348	3	at	at	ADP
taxlaw-2813	1348	4	22	22	NUM
taxlaw-2813	1348	5	.	.	PUNCT
taxlaw-2813	1349	1	she	she	PRON
taxlaw-2813	1349	2	also	also	ADV
taxlaw-2813	1349	3	notes	note	VERB
taxlaw-2813	1349	4	the	the	DET
taxlaw-2813	1349	5	advantages	advantage	NOUN
taxlaw-2813	1349	6	the	the	DET
taxlaw-2813	1349	7	oecd	oecd	PROPN
taxlaw-2813	1349	8	’s	’s	PART
taxlaw-2813	1349	9	structure	structure	NOUN
taxlaw-2813	1349	10	gives	give	VERB
taxlaw-2813	1349	11	it	it	PRON
taxlaw-2813	1349	12	relative	relative	ADJ
taxlaw-2813	1349	13	to	to	ADP
taxlaw-2813	1349	14	the	the	DET
taxlaw-2813	1349	15	g20	g20	NOUN
taxlaw-2813	1349	16	,	,	PUNCT
taxlaw-2813	1349	17	including	include	VERB
taxlaw-2813	1349	18	the	the	DET
taxlaw-2813	1349	19	permanent	permanent	ADJ
taxlaw-2813	1349	20	staff	staff	NOUN
taxlaw-2813	1349	21	.	.	PUNCT
taxlaw-2813	1350	1	i	i	PRON
taxlaw-2813	1350	2	d.	d.	PROPN
taxlaw-2813	1350	3	at	at	ADP
taxlaw-2813	1350	4	31	31	NUM
taxlaw-2813	1350	5	.	.	PUNCT
taxlaw-2813	1351	1	329	329	NUM
taxlaw-2813	1351	2	oecd	oecd	PROPN
taxlaw-2813	1351	3	,	,	PUNCT
taxlaw-2813	1351	4	supra	supra	PROPN
taxlaw-2813	1351	5	note	note	NOUN
taxlaw-2813	1351	6	326	326	NUM
taxlaw-2813	1351	7	,	,	PUNCT
taxlaw-2813	1351	8	at	at	ADP
taxlaw-2813	1351	9	21	21	NUM
taxlaw-2813	1351	10	.	.	PUNCT
taxlaw-2813	1352	1	see	see	AUX
taxlaw-2813	1352	2	also	also	ADV
taxlaw-2813	1352	3	deneault	deneault	VERB
taxlaw-2813	1352	4	,	,	PUNCT
taxlaw-2813	1352	5	supra	supra	PROPN
taxlaw-2813	1352	6	note	note	NOUN
taxlaw-2813	1352	7	23	23	NUM
taxlaw-2813	1352	8	,	,	PUNCT
taxlaw-2813	1352	9	at	at	ADP
taxlaw-2813	1352	10	33	33	NUM
taxlaw-2813	1352	11	(	(	PUNCT
taxlaw-2813	1352	12	“	"	PUNCT
taxlaw-2813	1352	13	tax	tax	NOUN
taxlaw-2813	1352	14	havens	haven	NOUN
taxlaw-2813	1352	15	became	become	VERB
taxlaw-2813	1352	16	opportune	opportune	ADJ
taxlaw-2813	1352	17	blind	blind	ADJ
taxlaw-2813	1352	18	spots	spot	NOUN
taxlaw-2813	1352	19	where	where	SCONJ
taxlaw-2813	1352	20	different	different	ADJ
taxlaw-2813	1352	21	funds	fund	NOUN
taxlaw-2813	1352	22	could	could	AUX
taxlaw-2813	1352	23	be	be	AUX
taxlaw-2813	1352	24	mingled	mingle	VERB
taxlaw-2813	1352	25	and	and	CCONJ
taxlaw-2813	1352	26	any	any	DET
taxlaw-2813	1352	27	representative	representative	NOUN
taxlaw-2813	1352	28	of	of	ADP
taxlaw-2813	1352	29	the	the	DET
taxlaw-2813	1352	30	public	public	NOUN
taxlaw-2813	1352	31	who	who	PRON
taxlaw-2813	1352	32	ventured	venture	VERB
taxlaw-2813	1352	33	to	to	PART
taxlaw-2813	1352	34	investigate	investigate	VERB
taxlaw-2813	1352	35	their	their	PRON
taxlaw-2813	1352	36	origin	origin	NOUN
taxlaw-2813	1352	37	could	could	AUX
taxlaw-2813	1352	38	be	be	AUX
taxlaw-2813	1352	39	confounded	confound	VERB
taxlaw-2813	1352	40	.	.	PUNCT
taxlaw-2813	1352	41	”	"	PUNCT
taxlaw-2813	1352	42	)	)	PUNCT
taxlaw-2813	1352	43	.	.	PUNCT
taxlaw-2813	1353	1	330see	330see	NUM
taxlaw-2813	1353	2	oecd	oecd	PROPN
taxlaw-2813	1353	3	,	,	PUNCT
taxlaw-2813	1353	4	a	a	DET
taxlaw-2813	1353	5	progress	progress	NOUN
taxlaw-2813	1353	6	report	report	NOUN
taxlaw-2813	1353	7	on	on	ADP
taxlaw-2813	1353	8	the	the	DET
taxlaw-2813	1353	9	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1353	10	surveyed	survey	VERB
taxlaw-2813	1353	11	by	by	ADP
taxlaw-2813	1353	12	the	the	DET
taxlaw-2813	1353	13	oecd	oecd	PROPN
taxlaw-2813	1353	14	global	global	PROPN
taxlaw-2813	1353	15	forum	forum	PROPN
taxlaw-2813	1353	16	in	in	ADP
taxlaw-2813	1353	17	implementing	implement	VERB
taxlaw-2813	1353	18	the	the	DET
taxlaw-2813	1353	19	internationally	internationally	ADV
taxlaw-2813	1353	20	agreed	agree	VERB
taxlaw-2813	1353	21	tax	tax	NOUN
taxlaw-2813	1353	22	standard	standard	NOUN
taxlaw-2813	1353	23	(	(	PUNCT
taxlaw-2813	1353	24	2009	2009	NUM
taxlaw-2813	1353	25	)	)	PUNCT
taxlaw-2813	1353	26	,	,	PUNCT
taxlaw-2813	1353	27	available	available	ADJ
taxlaw-2813	1353	28	at	at	ADP
taxlaw-2813	1353	29	http://www.oecd.org/tax/harmfultaxpractices/42497950.pdf	http://www.oecd.org/tax/harmfultaxpractices/42497950.pdf	PROPN
taxlaw-2813	1353	30	(	(	PUNCT
taxlaw-2813	1353	31	last	last	ADV
taxlaw-2813	1353	32	visited	visit	VERB
taxlaw-2813	1353	33	oct	oct	PROPN
taxlaw-2813	1353	34	.	.	PROPN
taxlaw-2813	1353	35	12	12	NUM
taxlaw-2813	1353	36	,	,	PUNCT
taxlaw-2813	1353	37	2012	2012	NUM
taxlaw-2813	1353	38	)	)	PUNCT
taxlaw-2813	1353	39	.	.	PUNCT
taxlaw-2813	1354	1	331	331	NUM
taxlaw-2813	1354	2	see	see	VERB
taxlaw-2813	1354	3	oecd	oecd	PROPN
taxlaw-2813	1354	4	,	,	PUNCT
taxlaw-2813	1354	5	the	the	DET
taxlaw-2813	1354	6	global	global	ADJ
taxlaw-2813	1354	7	forum	forum	PROPN
taxlaw-2813	1354	8	on	on	ADP
taxlaw-2813	1354	9	transparency	transparency	NOUN
taxlaw-2813	1354	10	and	and	CCONJ
taxlaw-2813	1354	11	exchange	exchange	NOUN
taxlaw-2813	1354	12	of	of	ADP
taxlaw-2813	1354	13	information	information	NOUN
taxlaw-2813	1354	14	for	for	ADP
taxlaw-2813	1354	15	tax	tax	NOUN
taxlaw-2813	1354	16	purpose	purpose	NOUN
taxlaw-2813	1354	17	:	:	PUNCT
taxlaw-2813	1354	18	statement	statement	NOUN
taxlaw-2813	1354	19	of	of	ADP
taxlaw-2813	1354	20	outcomes	outcome	NOUN
taxlaw-2813	1354	21	1	1	NUM
taxlaw-2813	1354	22	(	(	PUNCT
taxlaw-2813	1354	23	2011	2011	NUM
taxlaw-2813	1354	24	)	)	PUNCT
taxlaw-2813	1354	25	,	,	PUNCT
taxlaw-2813	1354	26	available	available	ADJ
taxlaw-2813	1354	27	at	at	ADP
taxlaw-2813	1354	28	http://www.oecd.org/dataoecd/11/21/	http://www.oecd.org/dataoecd/11/21/	PROPN
taxlaw-2813	1354	29	48929580.pdf	48929580.pdf	PROPN
taxlaw-2813	1354	30	(	(	PUNCT
taxlaw-2813	1354	31	last	last	ADV
taxlaw-2813	1354	32	accessed	access	VERB
taxlaw-2813	1354	33	oct	oct	PROPN
taxlaw-2813	1354	34	.	.	PROPN
taxlaw-2813	1354	35	12	12	NUM
taxlaw-2813	1354	36	,	,	PUNCT
taxlaw-2813	1354	37	2012	2012	NUM
taxlaw-2813	1354	38	)	)	PUNCT
taxlaw-2813	1354	39	.	.	PUNCT
taxlaw-2813	1355	1	332	332	NUM
taxlaw-2813	1355	2	see	see	VERB
taxlaw-2813	1355	3	oecd	oecd	PROPN
taxlaw-2813	1355	4	,	,	PUNCT
taxlaw-2813	1355	5	supra	supra	PROPN
taxlaw-2813	1355	6	note	note	PROPN
taxlaw-2813	1355	7	329	329	NUM
taxlaw-2813	1355	8	,	,	PUNCT
taxlaw-2813	1355	9	at	at	ADP
taxlaw-2813	1355	10	3	3	NUM
taxlaw-2813	1355	11	.	.	NOUN
taxlaw-2813	1355	12	333	333	NUM
taxlaw-2813	1355	13	i	i	PRON
taxlaw-2813	1355	14	d.	d.	PROPN
taxlaw-2813	1355	15	at	at	ADP
taxlaw-2813	1355	16	15	15	NUM
taxlaw-2813	1355	17	.	.	PUNCT
taxlaw-2813	1356	1	334	334	NUM
taxlaw-2813	1356	2	see	see	VERB
taxlaw-2813	1356	3	i	i	PRON
taxlaw-2813	1356	4	d.	d.	PROPN
taxlaw-2813	1356	5	at	at	ADP
taxlaw-2813	1356	6	16	16	NUM
taxlaw-2813	1356	7	.	.	PUNCT
taxlaw-2813	1357	1	in	in	ADP
taxlaw-2813	1357	2	these	these	PRON
taxlaw-2813	1357	3	,	,	PUNCT
taxlaw-2813	1357	4	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1357	5	are	be	AUX
taxlaw-2813	1357	6	assessed	assess	VERB
taxlaw-2813	1357	7	in	in	ADP
taxlaw-2813	1357	8	two	two	NUM
taxlaw-2813	1357	9	phases	phase	NOUN
taxlaw-2813	1357	10	:	:	PUNCT
taxlaw-2813	1357	11	“	"	PUNCT
taxlaw-2813	1357	12	phase	phase	NOUN
taxlaw-2813	1357	13	1	1	NUM
taxlaw-2813	1357	14	reviews	review	NOUN
taxlaw-2813	1357	15	will	will	AUX
taxlaw-2813	1357	16	include	include	VERB
taxlaw-2813	1357	17	a	a	DET
taxlaw-2813	1357	18	determination	determination	NOUN
taxlaw-2813	1357	19	of	of	ADP
taxlaw-2813	1357	20	whether	whether	SCONJ
taxlaw-2813	1357	21	each	each	DET
taxlaw-2813	1357	22	element	element	NOUN
taxlaw-2813	1357	23	is	be	AUX
taxlaw-2813	1357	24	‘	'	PUNCT
taxlaw-2813	1357	25	in	in	ADP
taxlaw-2813	1357	26	place	place	NOUN
taxlaw-2813	1357	27	’	'	PUNCT
taxlaw-2813	1357	28	,	,	PUNCT
taxlaw-2813	1357	29	‘	'	PUNCT
taxlaw-2813	1357	30	in	in	ADP
taxlaw-2813	1357	31	place	place	NOUN
taxlaw-2813	1357	32	,	,	PUNCT
taxlaw-2813	1357	33	but	but	CCONJ
taxlaw-2813	1357	34	certain	certain	ADJ
taxlaw-2813	1357	35	aspects	aspect	NOUN
taxlaw-2813	1357	36	of	of	ADP
taxlaw-2813	1357	37	the	the	DET
taxlaw-2813	1357	38	legal	legal	ADJ
taxlaw-2813	1357	39	implementation	implementation	NOUN
taxlaw-2813	1357	40	of	of	ADP
taxlaw-2813	1357	41	the	the	DET
taxlaw-2813	1357	42	element	element	NOUN
taxlaw-2813	1357	43	need	need	VERB
taxlaw-2813	1357	44	improvement	improvement	NOUN
taxlaw-2813	1357	45	’	'	PUNCT
taxlaw-2813	1357	46	,	,	PUNCT
taxlaw-2813	1357	47	or	or	CCONJ
taxlaw-2813	1357	48	‘	'	PUNCT
taxlaw-2813	1357	49	not	not	PART
taxlaw-2813	1357	50	in	in	ADP
taxlaw-2813	1357	51	place	place	NOUN
taxlaw-2813	1357	52	’	'	PUNCT
taxlaw-2813	1357	53	.	.	PUNCT
taxlaw-2813	1358	1	phase	phase	NOUN
taxlaw-2813	1358	2	2	2	NUM
taxlaw-2813	1358	3	and	and	CCONJ
taxlaw-2813	1358	4	combined	combined	ADJ
taxlaw-2813	1358	5	reviews	review	NOUN
taxlaw-2813	1358	6	will	will	AUX
taxlaw-2813	1358	7	include	include	VERB
taxlaw-2813	1358	8	a	a	DET
taxlaw-2813	1358	9	rating	rating	NOUN
taxlaw-2813	1358	10	as	as	ADP
taxlaw-2813	1358	11	to	to	ADP
taxlaw-2813	1358	12	whether	whether	SCONJ
taxlaw-2813	1358	13	the	the	DET
taxlaw-2813	1358	14	jurisdiction	jurisdiction	NOUN
taxlaw-2813	1358	15	is	be	AUX
taxlaw-2813	1358	16	‘	'	PUNCT
taxlaw-2813	1358	17	compliant	compliant	ADJ
taxlaw-2813	1358	18	’	'	PUNCT
taxlaw-2813	1358	19	,	,	PUNCT
taxlaw-2813	1358	20	‘	'	PUNCT
taxlaw-2813	1358	21	largely	largely	ADV
taxlaw-2813	1358	22	compliant	compliant	ADJ
taxlaw-2813	1358	23	’	'	PUNCT
taxlaw-2813	1358	24	,	,	PUNCT
taxlaw-2813	1358	25	‘	'	PUNCT
taxlaw-2813	1358	26	partially	partially	ADV
taxlaw-2813	1358	27	compliant	compliant	ADJ
taxlaw-2813	1358	28	’	'	PUNCT
taxlaw-2813	1358	29	,	,	PUNCT
taxlaw-2813	1358	30	or	or	CCONJ
taxlaw-2813	1358	31	‘	'	PUNCT
taxlaw-2813	1358	32	not	not	PART
taxlaw-2813	1358	33	compliant	compliant	ADJ
taxlaw-2813	1358	34	’	'	PUNCT
taxlaw-2813	1358	35	with	with	ADP
taxlaw-2813	1358	36	each	each	PRON
taxlaw-2813	1358	37	of	of	ADP
taxlaw-2813	1358	38	these	these	DET
taxlaw-2813	1358	39	elements	element	NOUN
taxlaw-2813	1358	40	in	in	ADP
taxlaw-2813	1358	41	practice	practice	NOUN
taxlaw-2813	1358	42	.	.	PUNCT
taxlaw-2813	1358	43	”	"	PUNCT
taxlaw-2813	1359	1	i	i	PRON
taxlaw-2813	1359	2	d.	d.	PROPN
taxlaw-2813	1359	3	at	at	ADP
taxlaw-2813	1359	4	14	14	NUM
taxlaw-2813	1359	5	.	.	PUNCT
taxlaw-2813	1359	6	2012	2012	NUM
taxlaw-2813	1359	7	]	]	PUNCT
taxlaw-2813	1359	8	cartelizing	cartelize	VERB
taxlaw-2813	1359	9	taxes	taxis	NOUN
taxlaw-2813	1359	10	55	55	NUM
taxlaw-2813	1359	11	2010335	2010335	NUM
taxlaw-2813	1359	12	to	to	PART
taxlaw-2813	1359	13	control	control	VERB
taxlaw-2813	1359	14	the	the	DET
taxlaw-2813	1359	15	use	use	NOUN
taxlaw-2813	1359	16	of	of	ADP
taxlaw-2813	1359	17	tax	tax	NOUN
taxlaw-2813	1359	18	information	information	NOUN
taxlaw-2813	1359	19	exchange	exchange	NOUN
taxlaw-2813	1359	20	agreements	agreement	NOUN
taxlaw-2813	1359	21	.	.	PUNCT
taxlaw-2813	1360	1	fifty	fifty	NUM
taxlaw-2813	1360	2	countries	country	NOUN
taxlaw-2813	1360	3	have	have	AUX
taxlaw-2813	1360	4	so	so	ADV
taxlaw-2813	1360	5	far	far	ADV
taxlaw-2813	1360	6	either	either	CCONJ
taxlaw-2813	1360	7	signed	sign	VERB
taxlaw-2813	1360	8	the	the	DET
taxlaw-2813	1360	9	conventions	convention	NOUN
taxlaw-2813	1360	10	or	or	CCONJ
taxlaw-2813	1360	11	stated	state	VERB
taxlaw-2813	1360	12	an	an	DET
taxlaw-2813	1360	13	intention	intention	NOUN
taxlaw-2813	1360	14	to	to	PART
taxlaw-2813	1360	15	do	do	AUX
taxlaw-2813	1360	16	so.336	so.336	VERB
taxlaw-2813	1360	17	the	the	DET
taxlaw-2813	1360	18	level	level	NOUN
taxlaw-2813	1360	19	of	of	ADP
taxlaw-2813	1360	20	exchange	exchange	NOUN
taxlaw-2813	1360	21	is	be	AUX
taxlaw-2813	1360	22	described	describe	VERB
taxlaw-2813	1360	23	as	as	ADP
taxlaw-2813	1360	24	“	"	PUNCT
taxlaw-2813	1360	25	full	full	ADJ
taxlaw-2813	1360	26	exchange	exchange	NOUN
taxlaw-2813	1360	27	of	of	ADP
taxlaw-2813	1360	28	information	information	NOUN
taxlaw-2813	1360	29	on	on	ADP
taxlaw-2813	1360	30	request	request	NOUN
taxlaw-2813	1360	31	in	in	ADP
taxlaw-2813	1360	32	all	all	DET
taxlaw-2813	1360	33	tax	tax	NOUN
taxlaw-2813	1360	34	matters	matter	NOUN
taxlaw-2813	1360	35	without	without	ADP
taxlaw-2813	1360	36	regard	regard	NOUN
taxlaw-2813	1360	37	to	to	ADP
taxlaw-2813	1360	38	a	a	DET
taxlaw-2813	1360	39	domestic	domestic	ADJ
taxlaw-2813	1360	40	tax	tax	NOUN
taxlaw-2813	1360	41	interest	interest	NOUN
taxlaw-2813	1360	42	requirement	requirement	NOUN
taxlaw-2813	1360	43	or	or	CCONJ
taxlaw-2813	1360	44	bank	bank	NOUN
taxlaw-2813	1360	45	secrecy	secrecy	NOUN
taxlaw-2813	1360	46	for	for	ADP
taxlaw-2813	1360	47	tax	tax	NOUN
taxlaw-2813	1360	48	purposes	purpose	NOUN
taxlaw-2813	1360	49	.	.	PUNCT
taxlaw-2813	1361	1	”337	”337	NOUN
taxlaw-2813	1361	2	under	under	ADP
taxlaw-2813	1361	3	the	the	DET
taxlaw-2813	1361	4	2009	2009	NUM
taxlaw-2813	1361	5	criteria	criterion	NOUN
taxlaw-2813	1361	6	of	of	ADP
taxlaw-2813	1361	7	the	the	DET
taxlaw-2813	1361	8	global	global	PROPN
taxlaw-2813	1361	9	forum	forum	PROPN
taxlaw-2813	1361	10	,	,	PUNCT
taxlaw-2813	1361	11	a	a	DET
taxlaw-2813	1361	12	jurisdiction	jurisdiction	NOUN
taxlaw-2813	1361	13	had	have	VERB
taxlaw-2813	1361	14	to	to	PART
taxlaw-2813	1361	15	have	have	AUX
taxlaw-2813	1361	16	signed	sign	VERB
taxlaw-2813	1361	17	twelve	twelve	NUM
taxlaw-2813	1361	18	bilateral	bilateral	ADJ
taxlaw-2813	1361	19	agreements	agreement	NOUN
taxlaw-2813	1361	20	on	on	ADP
taxlaw-2813	1361	21	information	information	NOUN
taxlaw-2813	1361	22	exchange	exchange	NOUN
taxlaw-2813	1361	23	(	(	PUNCT
taxlaw-2813	1361	24	called	call	VERB
taxlaw-2813	1361	25	tax	tax	NOUN
taxlaw-2813	1361	26	information	information	NOUN
taxlaw-2813	1361	27	exchange	exchange	NOUN
taxlaw-2813	1361	28	agreements	agreement	NOUN
taxlaw-2813	1361	29	,	,	PUNCT
taxlaw-2813	1361	30	or	or	CCONJ
taxlaw-2813	1361	31	tieas	tiea	NOUN
taxlaw-2813	1361	32	)	)	PUNCT
taxlaw-2813	1361	33	to	to	PART
taxlaw-2813	1361	34	be	be	AUX
taxlaw-2813	1361	35	whitelisted,338	whitelisted,338	NOUN
taxlaw-2813	1361	36	a	a	DET
taxlaw-2813	1361	37	somewhat	somewhat	ADV
taxlaw-2813	1361	38	meaningless	meaningless	ADJ
taxlaw-2813	1361	39	numerical	numerical	ADJ
taxlaw-2813	1361	40	quota	quota	NOUN
taxlaw-2813	1361	41	that	that	PRON
taxlaw-2813	1361	42	encouraged	encourage	VERB
taxlaw-2813	1361	43	agreements	agreement	NOUN
taxlaw-2813	1361	44	between	between	ADP
taxlaw-2813	1361	45	some	some	DET
taxlaw-2813	1361	46	odd	odd	ADJ
taxlaw-2813	1361	47	couple	couple	NOUN
taxlaw-2813	1361	48	jurisdictions.339	jurisdictions.339	NOUN
taxlaw-2813	1361	49	although	although	SCONJ
taxlaw-2813	1361	50	the	the	DET
taxlaw-2813	1361	51	oecd	oecd	PROPN
taxlaw-2813	1361	52	counted	count	VERB
taxlaw-2813	1361	53	over	over	ADP
taxlaw-2813	1361	54	six	six	NUM
taxlaw-2813	1361	55	hundred	hundred	NUM
taxlaw-2813	1361	56	such	such	ADJ
taxlaw-2813	1361	57	agreements	agreement	NOUN
taxlaw-2813	1361	58	signed	sign	VERB
taxlaw-2813	1361	59	since	since	SCONJ
taxlaw-2813	1361	60	2009,340	2009,340	NUM
taxlaw-2813	1361	61	the	the	DET
taxlaw-2813	1361	62	new	new	ADJ
taxlaw-2813	1361	63	convention	convention	NOUN
taxlaw-2813	1361	64	provided	provide	VERB
taxlaw-2813	1361	65	a	a	DET
taxlaw-2813	1361	66	new	new	ADJ
taxlaw-2813	1361	67	framework	framework	NOUN
taxlaw-2813	1361	68	that	that	PRON
taxlaw-2813	1361	69	goes	go	VERB
taxlaw-2813	1361	70	further	far	ADV
taxlaw-2813	1361	71	than	than	ADP
taxlaw-2813	1361	72	simply	simply	ADV
taxlaw-2813	1361	73	encouraging	encourage	VERB
taxlaw-2813	1361	74	tieas	tiea	NOUN
taxlaw-2813	1361	75	.	.	PUNCT
taxlaw-2813	1362	1	because	because	SCONJ
taxlaw-2813	1362	2	it	it	PRON
taxlaw-2813	1362	3	is	be	AUX
taxlaw-2813	1362	4	multilateral	multilateral	ADJ
taxlaw-2813	1362	5	,	,	PUNCT
taxlaw-2813	1362	6	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1362	7	do	do	AUX
taxlaw-2813	1362	8	not	not	PART
taxlaw-2813	1362	9	negotiate	negotiate	VERB
taxlaw-2813	1362	10	over	over	ADP
taxlaw-2813	1362	11	adapting	adapt	VERB
taxlaw-2813	1362	12	the	the	DET
taxlaw-2813	1362	13	provisions	provision	NOUN
taxlaw-2813	1362	14	to	to	ADP
taxlaw-2813	1362	15	the	the	DET
taxlaw-2813	1362	16	particulars	particular	NOUN
taxlaw-2813	1362	17	of	of	ADP
taxlaw-2813	1362	18	their	their	PRON
taxlaw-2813	1362	19	circumstances	circumstance	NOUN
taxlaw-2813	1362	20	but	but	CCONJ
taxlaw-2813	1362	21	can	can	AUX
taxlaw-2813	1362	22	only	only	ADV
taxlaw-2813	1362	23	alter	alter	VERB
taxlaw-2813	1362	24	their	their	PRON
taxlaw-2813	1362	25	obligations	obligation	NOUN
taxlaw-2813	1362	26	by	by	ADP
taxlaw-2813	1362	27	making	make	VERB
taxlaw-2813	1362	28	reservations	reservation	NOUN
taxlaw-2813	1362	29	,	,	PUNCT
taxlaw-2813	1362	30	which	which	PRON
taxlaw-2813	1362	31	can	can	AUX
taxlaw-2813	1362	32	be	be	AUX
taxlaw-2813	1362	33	withdrawn	withdraw	VERB
taxlaw-2813	1362	34	later.341	later.341	NOUN
taxlaw-2813	1362	35	moreover	moreover	ADV
taxlaw-2813	1362	36	,	,	PUNCT
taxlaw-2813	1362	37	as	as	SCONJ
taxlaw-2813	1362	38	a	a	DET
taxlaw-2813	1362	39	country	country	NOUN
taxlaw-2813	1362	40	enters	enter	VERB
taxlaw-2813	1362	41	the	the	DET
taxlaw-2813	1362	42	convention	convention	NOUN
taxlaw-2813	1362	43	,	,	PUNCT
taxlaw-2813	1362	44	it	it	PRON
taxlaw-2813	1362	45	enters	enter	VERB
taxlaw-2813	1362	46	an	an	DET
taxlaw-2813	1362	47	agreement	agreement	NOUN
taxlaw-2813	1362	48	with	with	ADP
taxlaw-2813	1362	49	all	all	DET
taxlaw-2813	1362	50	prior	prior	ADJ
taxlaw-2813	1362	51	signatories.342	signatories.342	NOUN
taxlaw-2813	1362	52	the	the	DET
taxlaw-2813	1362	53	question	question	NOUN
taxlaw-2813	1362	54	that	that	SCONJ
taxlaw-2813	1362	55	the	the	DET
taxlaw-2813	1362	56	economists	economist	NOUN
taxlaw-2813	1362	57	of	of	ADP
taxlaw-2813	1362	58	the	the	DET
taxlaw-2813	1362	59	league	league	NOUN
taxlaw-2813	1362	60	of	of	ADP
taxlaw-2813	1362	61	nations	nation	NOUN
taxlaw-2813	1362	62	struggled	struggle	VERB
taxlaw-2813	1362	63	with	with	ADP
taxlaw-2813	1362	64	in	in	ADP
taxlaw-2813	1362	65	the	the	DET
taxlaw-2813	1362	66	1920s	1920	NOUN
taxlaw-2813	1362	67	may	may	AUX
taxlaw-2813	1362	68	be	be	AUX
taxlaw-2813	1362	69	approaching	approach	VERB
taxlaw-2813	1362	70	an	an	DET
taxlaw-2813	1362	71	answer	answer	NOUN
taxlaw-2813	1362	72	:	:	PUNCT
taxlaw-2813	1362	73	can	can	AUX
taxlaw-2813	1362	74	a	a	DET
taxlaw-2813	1362	75	multilateral	multilateral	ADJ
taxlaw-2813	1362	76	agreement	agreement	NOUN
taxlaw-2813	1362	77	on	on	ADP
taxlaw-2813	1362	78	taxation	taxation	NOUN
taxlaw-2813	1362	79	be	be	AUX
taxlaw-2813	1362	80	created	create	VERB
taxlaw-2813	1362	81	?	?	PUNCT
taxlaw-2813	1363	1	as	as	SCONJ
taxlaw-2813	1363	2	we	we	PRON
taxlaw-2813	1363	3	previously	previously	ADV
taxlaw-2813	1363	4	discussed	discuss	VERB
taxlaw-2813	1363	5	,	,	PUNCT
taxlaw-2813	1363	6	differences	difference	NOUN
taxlaw-2813	1363	7	in	in	ADP
taxlaw-2813	1363	8	tax	tax	NOUN
taxlaw-2813	1363	9	codes	code	NOUN
taxlaw-2813	1363	10	make	make	VERB
taxlaw-2813	1363	11	it	it	PRON
taxlaw-2813	1363	12	inherently	inherently	ADV
taxlaw-2813	1363	13	difficult	difficult	ADJ
taxlaw-2813	1363	14	to	to	PART
taxlaw-2813	1363	15	impose	impose	VERB
taxlaw-2813	1363	16	general	general	ADJ
taxlaw-2813	1363	17	rules	rule	NOUN
taxlaw-2813	1363	18	for	for	ADP
taxlaw-2813	1363	19	many	many	ADJ
taxlaw-2813	1363	20	countries	country	NOUN
taxlaw-2813	1363	21	that	that	PRON
taxlaw-2813	1363	22	would	would	AUX
taxlaw-2813	1363	23	serve	serve	VERB
taxlaw-2813	1363	24	as	as	ADP
taxlaw-2813	1363	25	a	a	DET
taxlaw-2813	1363	26	tax	tax	NOUN
taxlaw-2813	1363	27	treaty	treaty	NOUN
taxlaw-2813	1363	28	for	for	ADP
taxlaw-2813	1363	29	all	all	DET
taxlaw-2813	1363	30	countries	country	NOUN
taxlaw-2813	1363	31	.	.	PUNCT
taxlaw-2813	1364	1	the	the	DET
taxlaw-2813	1364	2	updated	update	VERB
taxlaw-2813	1364	3	convention	convention	NOUN
taxlaw-2813	1364	4	may	may	AUX
taxlaw-2813	1364	5	be	be	AUX
taxlaw-2813	1364	6	limited	limit	VERB
taxlaw-2813	1364	7	to	to	ADP
taxlaw-2813	1364	8	issues	issue	NOUN
taxlaw-2813	1364	9	of	of	ADP
taxlaw-2813	1364	10	disclosure	disclosure	NOUN
taxlaw-2813	1364	11	and	and	CCONJ
taxlaw-2813	1364	12	transparency	transparency	NOUN
taxlaw-2813	1364	13	,	,	PUNCT
taxlaw-2813	1364	14	but	but	CCONJ
taxlaw-2813	1364	15	it	it	PRON
taxlaw-2813	1364	16	is	be	AUX
taxlaw-2813	1364	17	a	a	DET
taxlaw-2813	1364	18	large	large	ADJ
taxlaw-2813	1364	19	step	step	NOUN
taxlaw-2813	1364	20	towards	towards	ADP
taxlaw-2813	1364	21	reaching	reach	VERB
taxlaw-2813	1364	22	the	the	DET
taxlaw-2813	1364	23	goal	goal	NOUN
taxlaw-2813	1364	24	of	of	ADP
taxlaw-2813	1364	25	a	a	DET
taxlaw-2813	1364	26	tax	tax	NOUN
taxlaw-2813	1364	27	agreement	agreement	NOUN
taxlaw-2813	1364	28	including	include	VERB
taxlaw-2813	1364	29	all	all	DET
taxlaw-2813	1364	30	countries	country	NOUN
taxlaw-2813	1364	31	of	of	ADP
taxlaw-2813	1364	32	the	the	DET
taxlaw-2813	1364	33	world	world	NOUN
taxlaw-2813	1364	34	.	.	PUNCT
taxlaw-2813	1365	1	moreover	moreover	ADV
taxlaw-2813	1365	2	,	,	PUNCT
taxlaw-2813	1365	3	the	the	DET
taxlaw-2813	1365	4	oecd	oecd	PROPN
taxlaw-2813	1365	5	is	be	AUX
taxlaw-2813	1365	6	in	in	ADP
taxlaw-2813	1365	7	the	the	DET
taxlaw-2813	1365	8	process	process	NOUN
taxlaw-2813	1365	9	of	of	ADP
taxlaw-2813	1365	10	creating	create	VERB
taxlaw-2813	1365	11	new	new	ADJ
taxlaw-2813	1365	12	soft	soft	ADJ
taxlaw-2813	1365	13	law	law	NOUN
taxlaw-2813	1365	14	standards	standard	NOUN
taxlaw-2813	1365	15	that	that	PRON
taxlaw-2813	1365	16	influence	influence	VERB
taxlaw-2813	1365	17	the	the	DET
taxlaw-2813	1365	18	discussion	discussion	NOUN
taxlaw-2813	1365	19	of	of	ADP
taxlaw-2813	1365	20	tax	tax	NOUN
taxlaw-2813	1365	21	issues	issue	NOUN
taxlaw-2813	1365	22	by	by	ADP
taxlaw-2813	1365	23	changing	change	VERB
taxlaw-2813	1365	24	the	the	DET
taxlaw-2813	1365	25	legal	legal	ADJ
taxlaw-2813	1365	26	framework	framework	NOUN
taxlaw-2813	1365	27	within	within	ADP
taxlaw-2813	1365	28	which	which	PRON
taxlaw-2813	1365	29	those	those	DET
taxlaw-2813	1365	30	issues	issue	NOUN
taxlaw-2813	1365	31	are	be	AUX
taxlaw-2813	1365	32	discussed.343	discussed.343	NOUN
taxlaw-2813	1365	33	335	335	NUM
taxlaw-2813	1365	34	see	see	VERB
taxlaw-2813	1365	35	oecd	oecd	PROPN
taxlaw-2813	1365	36	&	&	CCONJ
taxlaw-2813	1365	37	council	council	PROPN
taxlaw-2813	1365	38	of	of	ADP
taxlaw-2813	1365	39	eur	eur	PROPN
taxlaw-2813	1365	40	.	.	PROPN
taxlaw-2813	1365	41	,	,	PUNCT
taxlaw-2813	1365	42	protocol	protocol	NOUN
taxlaw-2813	1365	43	amending	amend	VERB
taxlaw-2813	1365	44	the	the	DET
taxlaw-2813	1365	45	convention	convention	NOUN
taxlaw-2813	1365	46	on	on	ADP
taxlaw-2813	1365	47	mutual	mutual	ADJ
taxlaw-2813	1365	48	administrative	administrative	ADJ
taxlaw-2813	1365	49	assistance	assistance	NOUN
taxlaw-2813	1365	50	in	in	ADP
taxlaw-2813	1365	51	tax	tax	NOUN
taxlaw-2813	1365	52	matters	matter	NOUN
taxlaw-2813	1365	53	(	(	PUNCT
taxlaw-2813	1365	54	2011	2011	NUM
taxlaw-2813	1365	55	)	)	PUNCT
taxlaw-2813	1365	56	,	,	PUNCT
taxlaw-2813	1365	57	available	available	ADJ
taxlaw-2813	1365	58	at	at	ADP
taxlaw-2813	1365	59	http://www.oecd.org/ctp/exchangeofinformation/48980598.pdf	http://www.oecd.org/ctp/exchangeofinformation/48980598.pdf	PROPN
taxlaw-2813	1365	60	(	(	PUNCT
taxlaw-2813	1365	61	last	last	ADJ
taxlaw-2813	1365	62	visited	visit	VERB
taxlaw-2813	1365	63	oct	oct	PROPN
taxlaw-2813	1365	64	.	.	PROPN
taxlaw-2813	1365	65	12	12	NUM
taxlaw-2813	1365	66	,	,	PUNCT
taxlaw-2813	1365	67	2012	2012	NUM
taxlaw-2813	1365	68	)	)	PUNCT
taxlaw-2813	1365	69	.	.	PUNCT
taxlaw-2813	1366	1	336	336	NUM
taxlaw-2813	1366	2	oecd	oecd	ADJ
taxlaw-2813	1366	3	,	,	PUNCT
taxlaw-2813	1366	4	global	global	ADJ
taxlaw-2813	1366	5	forum	forum	NOUN
taxlaw-2813	1366	6	on	on	ADP
taxlaw-2813	1366	7	tax	tax	NOUN
taxlaw-2813	1366	8	transparency	transparency	NOUN
taxlaw-2813	1366	9	welcomes	welcome	VERB
taxlaw-2813	1366	10	new	new	ADJ
taxlaw-2813	1366	11	members	member	NOUN
taxlaw-2813	1366	12	and	and	CCONJ
taxlaw-2813	1366	13	reviews	review	NOUN
taxlaw-2813	1366	14	12	12	NUM
taxlaw-2813	1366	15	countries	country	NOUN
taxlaw-2813	1366	16	(	(	PUNCT
taxlaw-2813	1366	17	2012	2012	NUM
taxlaw-2813	1366	18	)	)	PUNCT
taxlaw-2813	1366	19	,	,	PUNCT
taxlaw-2813	1366	20	available	available	ADJ
taxlaw-2813	1366	21	at	at	ADP
taxlaw-2813	1366	22	http://www.oecd.org/tax/globalforumontaxtransparencywelcomes	http://www.oecd.org/tax/globalforumontaxtransparencywelcome	NOUN
taxlaw-2813	1366	23	newmembersandreviews12countries.htm	newmembersandreviews12countries.htm	PROPN
taxlaw-2813	1367	1	(	(	PUNCT
taxlaw-2813	1367	2	last	last	ADV
taxlaw-2813	1367	3	visited	visit	VERB
taxlaw-2813	1367	4	nov	nov	PROPN
taxlaw-2813	1367	5	.	.	PROPN
taxlaw-2813	1367	6	19	19	NUM
taxlaw-2813	1367	7	,	,	PUNCT
taxlaw-2813	1367	8	2012	2012	NUM
taxlaw-2813	1367	9	)	)	PUNCT
taxlaw-2813	1367	10	(	(	PUNCT
taxlaw-2813	1367	11	“	"	PUNCT
taxlaw-2813	1367	12	the	the	DET
taxlaw-2813	1367	13	convention	convention	NOUN
taxlaw-2813	1367	14	was	be	AUX
taxlaw-2813	1367	15	amended	amend	VERB
taxlaw-2813	1367	16	to	to	PART
taxlaw-2813	1367	17	open	open	VERB
taxlaw-2813	1367	18	it	it	PRON
taxlaw-2813	1367	19	to	to	ADP
taxlaw-2813	1367	20	all	all	DET
taxlaw-2813	1367	21	countries	country	NOUN
taxlaw-2813	1367	22	,	,	PUNCT
taxlaw-2813	1367	23	at	at	ADP
taxlaw-2813	1367	24	the	the	DET
taxlaw-2813	1367	25	request	request	NOUN
taxlaw-2813	1367	26	of	of	ADP
taxlaw-2813	1367	27	the	the	DET
taxlaw-2813	1367	28	g20	g20	NOUN
taxlaw-2813	1367	29	,	,	PUNCT
taxlaw-2813	1367	30	which	which	PRON
taxlaw-2813	1367	31	is	be	AUX
taxlaw-2813	1367	32	now	now	ADV
taxlaw-2813	1367	33	encouraging	encourage	VERB
taxlaw-2813	1367	34	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1367	35	to	to	PART
taxlaw-2813	1367	36	join	join	VERB
taxlaw-2813	1367	37	.	.	PUNCT
taxlaw-2813	1367	38	.	.	PUNCT
taxlaw-2813	1368	1	.	.	PUNCT
taxlaw-2813	1369	1	we	we	PRON
taxlaw-2813	1369	2	look	look	VERB
taxlaw-2813	1369	3	forward	forward	ADV
taxlaw-2813	1369	4	to	to	ADP
taxlaw-2813	1369	5	wide	wide	ADV
taxlaw-2813	1369	6	-	-	PUNCT
taxlaw-2813	1369	7	ranging	range	VERB
taxlaw-2813	1369	8	accession	accession	NOUN
taxlaw-2813	1369	9	to	to	ADP
taxlaw-2813	1369	10	the	the	DET
taxlaw-2813	1369	11	convention	convention	NOUN
taxlaw-2813	1369	12	,	,	PUNCT
taxlaw-2813	1369	13	which	which	PRON
taxlaw-2813	1369	14	will	will	AUX
taxlaw-2813	1369	15	turn	turn	VERB
taxlaw-2813	1369	16	it	it	PRON
taxlaw-2813	1369	17	into	into	ADP
taxlaw-2813	1369	18	a	a	DET
taxlaw-2813	1369	19	truly	truly	ADV
taxlaw-2813	1369	20	global	global	ADJ
taxlaw-2813	1369	21	instrument	instrument	NOUN
taxlaw-2813	1369	22	for	for	ADP
taxlaw-2813	1369	23	international	international	ADJ
taxlaw-2813	1369	24	co	co	NOUN
taxlaw-2813	1369	25	-	-	NOUN
taxlaw-2813	1369	26	operation	operation	NOUN
taxlaw-2813	1369	27	in	in	ADP
taxlaw-2813	1369	28	tax	tax	NOUN
taxlaw-2813	1369	29	matters	matter	NOUN
taxlaw-2813	1369	30	.	.	PUNCT
taxlaw-2813	1369	31	”	"	PUNCT
taxlaw-2813	1369	32	)	)	PUNCT
taxlaw-2813	1369	33	;	;	PUNCT
taxlaw-2813	1369	34	see	see	VERB
taxlaw-2813	1369	35	also	also	ADV
taxlaw-2813	1369	36	oecd	oecd	PROPN
taxlaw-2813	1369	37	,	,	PUNCT
taxlaw-2813	1369	38	ireland	ireland	PROPN
taxlaw-2813	1369	39	signs	sign	VERB
taxlaw-2813	1369	40	multilateral	multilateral	ADJ
taxlaw-2813	1369	41	convention	convention	NOUN
taxlaw-2813	1369	42	on	on	ADP
taxlaw-2813	1369	43	mutual	mutual	ADJ
taxlaw-2813	1369	44	administrative	administrative	ADJ
taxlaw-2813	1369	45	assistance	assistance	NOUN
taxlaw-2813	1369	46	in	in	ADP
taxlaw-2813	1369	47	tax	tax	NOUN
taxlaw-2813	1369	48	matters	matter	NOUN
taxlaw-2813	1369	49	(	(	PUNCT
taxlaw-2813	1369	50	2011	2011	NUM
taxlaw-2813	1369	51	)	)	PUNCT
taxlaw-2813	1369	52	,	,	PUNCT
taxlaw-2813	1369	53	available	available	ADJ
taxlaw-2813	1369	54	at	at	ADP
taxlaw-2813	1369	55	http://www.taxmann.com/news.aspx?nid=6005	http://www.taxmann.com/news.aspx?nid=6005	NOUN
taxlaw-2813	1369	56	(	(	PUNCT
taxlaw-2813	1369	57	last	last	ADV
taxlaw-2813	1369	58	visited	visit	VERB
taxlaw-2813	1369	59	nov	nov	PROPN
taxlaw-2813	1369	60	.	.	PROPN
taxlaw-2813	1369	61	19	19	NUM
taxlaw-2813	1369	62	,	,	PUNCT
taxlaw-2813	1369	63	2012	2012	NUM
taxlaw-2813	1369	64	)	)	PUNCT
taxlaw-2813	1369	65	.	.	PUNCT
taxlaw-2813	1370	1	337	337	NUM
taxlaw-2813	1370	2	oecd	oecd	PROPN
taxlaw-2813	1370	3	,	,	PUNCT
taxlaw-2813	1370	4	the	the	DET
taxlaw-2813	1370	5	convention	convention	NOUN
taxlaw-2813	1370	6	on	on	ADP
taxlaw-2813	1370	7	mutual	mutual	ADJ
taxlaw-2813	1370	8	administrative	administrative	ADJ
taxlaw-2813	1370	9	assistance	assistance	NOUN
taxlaw-2813	1370	10	in	in	ADP
taxlaw-2813	1370	11	tax	tax	NOUN
taxlaw-2813	1370	12	matters	matter	NOUN
taxlaw-2813	1370	13	–	–	PUNCT
taxlaw-2813	1370	14	background	background	NOUN
taxlaw-2813	1370	15	(	(	PUNCT
taxlaw-2813	1370	16	2010	2010	NUM
taxlaw-2813	1370	17	)	)	PUNCT
taxlaw-2813	1370	18	available	available	ADJ
taxlaw-2813	1370	19	at	at	ADP
taxlaw-2813	1370	20	http://www.oecd.org/tax/exchangeofinformation/	http://www.oecd.org/tax/exchangeofinformation/	PROPN
taxlaw-2813	1370	21	theconventiononmutualadministrativeassistanceintaxmatters	theconventiononmutualadministrativeassistanceintaxmatter	NOUN
taxlaw-2813	1370	22	-	-	PUNCT
taxlaw-2813	1370	23	background.htm	background.htm	X
taxlaw-2813	1370	24	(	(	PUNCT
taxlaw-2813	1370	25	last	last	ADV
taxlaw-2813	1370	26	accessed	access	VERB
taxlaw-2813	1370	27	oct	oct	PROPN
taxlaw-2813	1370	28	.	.	PROPN
taxlaw-2813	1370	29	12	12	NUM
taxlaw-2813	1370	30	,	,	PUNCT
taxlaw-2813	1370	31	2012	2012	NUM
taxlaw-2813	1370	32	)	)	PUNCT
taxlaw-2813	1370	33	.	.	PUNCT
taxlaw-2813	1371	1	338	338	NUM
taxlaw-2813	1371	2	see	see	VERB
taxlaw-2813	1371	3	oecd	oecd	PROPN
taxlaw-2813	1371	4	,	,	PUNCT
taxlaw-2813	1371	5	supra	supra	PROPN
taxlaw-2813	1371	6	note	note	PROPN
taxlaw-2813	1371	7	329	329	NUM
taxlaw-2813	1371	8	,	,	PUNCT
taxlaw-2813	1371	9	at	at	ADP
taxlaw-2813	1371	10	25–26	25–26	NUM
taxlaw-2813	1371	11	,	,	PUNCT
taxlaw-2813	1371	12	31	31	NUM
taxlaw-2813	1371	13	.	.	PUNCT
taxlaw-2813	1371	14	339	339	NUM
taxlaw-2813	1372	1	the	the	DET
taxlaw-2813	1372	2	cayman	cayman	PROPN
taxlaw-2813	1372	3	islands	islands	PROPN
taxlaw-2813	1372	4	’	'	PUNCT
taxlaw-2813	1372	5	agreement	agreement	NOUN
taxlaw-2813	1372	6	with	with	ADP
taxlaw-2813	1372	7	the	the	DET
taxlaw-2813	1372	8	faroe	faroe	NOUN
taxlaw-2813	1372	9	islands	island	NOUN
taxlaw-2813	1372	10	seems	seem	VERB
taxlaw-2813	1372	11	an	an	DET
taxlaw-2813	1372	12	unlikely	unlikely	ADJ
taxlaw-2813	1372	13	policy	policy	NOUN
taxlaw-2813	1372	14	goal	goal	NOUN
taxlaw-2813	1372	15	for	for	ADP
taxlaw-2813	1372	16	enhancing	enhance	VERB
taxlaw-2813	1372	17	international	international	ADJ
taxlaw-2813	1372	18	tax	tax	NOUN
taxlaw-2813	1372	19	cooperation	cooperation	NOUN
taxlaw-2813	1372	20	.	.	PUNCT
taxlaw-2813	1373	1	see	see	VERB
taxlaw-2813	1373	2	cayman	cayman	PROPN
taxlaw-2813	1373	3	islands	island	VERB
taxlaw-2813	1373	4	fin	fin	NOUN
taxlaw-2813	1373	5	.	.	PUNCT
taxlaw-2813	1374	1	servs	servs	PROPN
taxlaw-2813	1374	2	.	.	PROPN
taxlaw-2813	1374	3	,	,	PUNCT
taxlaw-2813	1374	4	cayman	cayman	PROPN
taxlaw-2813	1374	5	continues	continue	VERB
taxlaw-2813	1374	6	to	to	PART
taxlaw-2813	1374	7	demonstrate	demonstrate	VERB
taxlaw-2813	1374	8	transparency	transparency	NOUN
taxlaw-2813	1374	9	(	(	PUNCT
taxlaw-2813	1374	10	2010	2010	NUM
taxlaw-2813	1374	11	)	)	PUNCT
taxlaw-2813	1374	12	,	,	PUNCT
taxlaw-2813	1374	13	available	available	ADJ
taxlaw-2813	1374	14	at	at	ADP
taxlaw-2813	1374	15	http://www.caymanfinance.gov.ky/portal/page?_pageid=4081,7094057&_dad=portal&_schema=portal	http://www.caymanfinance.gov.ky/portal/page?_pageid=4081,7094057&_dad=portal&_schema=portal	ADJ
taxlaw-2813	1374	16	(	(	PUNCT
taxlaw-2813	1374	17	last	last	ADJ
taxlaw-2813	1374	18	visited	visit	VERB
taxlaw-2813	1374	19	oct	oct	PROPN
taxlaw-2813	1374	20	.	.	PROPN
taxlaw-2813	1374	21	25	25	NUM
taxlaw-2813	1374	22	,	,	PUNCT
taxlaw-2813	1374	23	2011	2011	NUM
taxlaw-2813	1374	24	)	)	PUNCT
taxlaw-2813	1374	25	.	.	PUNCT
taxlaw-2813	1375	1	340	340	NUM
taxlaw-2813	1375	2	see	see	VERB
taxlaw-2813	1375	3	oecd	oecd	PROPN
taxlaw-2813	1375	4	,	,	PUNCT
taxlaw-2813	1375	5	supra	supra	PROPN
taxlaw-2813	1375	6	note	note	PROPN
taxlaw-2813	1375	7	329	329	NUM
taxlaw-2813	1375	8	,	,	PUNCT
taxlaw-2813	1375	9	at	at	ADP
taxlaw-2813	1375	10	3	3	NUM
taxlaw-2813	1375	11	.	.	X
taxlaw-2813	1375	12	341	341	NUM
taxlaw-2813	1375	13	see	see	VERB
taxlaw-2813	1375	14	oecd	oecd	PROPN
taxlaw-2813	1375	15	&	&	CCONJ
taxlaw-2813	1375	16	council	council	PROPN
taxlaw-2813	1375	17	of	of	ADP
taxlaw-2813	1375	18	eur	eur	PROPN
taxlaw-2813	1375	19	.	.	PROPN
taxlaw-2813	1375	20	,	,	PUNCT
taxlaw-2813	1375	21	the	the	DET
taxlaw-2813	1375	22	multilateral	multilateral	ADJ
taxlaw-2813	1375	23	convention	convention	NOUN
taxlaw-2813	1375	24	on	on	ADP
taxlaw-2813	1375	25	mutual	mutual	ADJ
taxlaw-2813	1375	26	administrative	administrative	ADJ
taxlaw-2813	1375	27	assistance	assistance	NOUN
taxlaw-2813	1375	28	in	in	ADP
taxlaw-2813	1375	29	tax	tax	NOUN
taxlaw-2813	1375	30	matters	matter	NOUN
taxlaw-2813	1375	31	3	3	NUM
taxlaw-2813	1375	32	(	(	PUNCT
taxlaw-2813	1375	33	2010	2010	NUM
taxlaw-2813	1375	34	)	)	PUNCT
taxlaw-2813	1375	35	,	,	PUNCT
taxlaw-2813	1375	36	available	available	ADJ
taxlaw-2813	1375	37	at	at	ADP
taxlaw-2813	1375	38	http://www.keepeek.com/digital-assetmanagement/oecd/taxation/the-multilateral-convention-on-mutual-administrative-assistance-in-taxmatters_9789264115606-en	http://www.keepeek.com/digital-assetmanagement/oecd/taxation/the-multilateral-convention-on-mutual-administrative-assistance-in-taxmatters_9789264115606-en	PROPN
taxlaw-2813	1375	39	(	(	PUNCT
taxlaw-2813	1375	40	last	last	ADV
taxlaw-2813	1375	41	visited	visit	VERB
taxlaw-2813	1375	42	oct	oct	PROPN
taxlaw-2813	1375	43	.	.	PROPN
taxlaw-2813	1375	44	12	12	NUM
taxlaw-2813	1375	45	,	,	PUNCT
taxlaw-2813	1375	46	2012	2012	NUM
taxlaw-2813	1375	47	)	)	PUNCT
taxlaw-2813	1375	48	.	.	PUNCT
taxlaw-2813	1376	1	342	342	NUM
taxlaw-2813	1376	2	see	see	VERB
taxlaw-2813	1376	3	generally	generally	ADV
taxlaw-2813	1376	4	oecd	oecd	PROPN
taxlaw-2813	1376	5	,	,	PUNCT
taxlaw-2813	1376	6	the	the	DET
taxlaw-2813	1376	7	convention	convention	NOUN
taxlaw-2813	1376	8	on	on	ADP
taxlaw-2813	1376	9	mutual	mutual	ADJ
taxlaw-2813	1376	10	administrative	administrative	ADJ
taxlaw-2813	1376	11	assistance	assistance	NOUN
taxlaw-2813	1376	12	in	in	ADP
taxlaw-2813	1376	13	tax	tax	NOUN
taxlaw-2813	1376	14	matters	matter	NOUN
taxlaw-2813	1376	15	,	,	PUNCT
taxlaw-2813	1376	16	a	a	DET
taxlaw-2813	1376	17	brief	brief	ADJ
taxlaw-2813	1376	18	overview	overview	NOUN
taxlaw-2813	1376	19	(	(	PUNCT
taxlaw-2813	1376	20	2012	2012	NUM
taxlaw-2813	1376	21	)	)	PUNCT
taxlaw-2813	1376	22	,	,	PUNCT
taxlaw-2813	1376	23	available	available	ADJ
taxlaw-2813	1376	24	at	at	ADP
taxlaw-2813	1376	25	http://www.oecd.org/dataoecd/58/51/47690147.pdf	http://www.oecd.org/dataoecd/58/51/47690147.pdf	X
taxlaw-2813	1376	26	(	(	PUNCT
taxlaw-2813	1376	27	last	last	ADJ
taxlaw-2813	1376	28	visited	visit	VERB
taxlaw-2813	1376	29	sept	sept	PROPN
taxlaw-2813	1376	30	.	.	PROPN
taxlaw-2813	1376	31	18	18	NUM
taxlaw-2813	1376	32	,	,	PUNCT
taxlaw-2813	1376	33	2012	2012	NUM
taxlaw-2813	1376	34	)	)	PUNCT
taxlaw-2813	1376	35	.	.	PUNCT
taxlaw-2813	1377	1	343	343	NUM
taxlaw-2813	1377	2	christians	christian	NOUN
taxlaw-2813	1377	3	,	,	PUNCT
taxlaw-2813	1377	4	supra	supra	PROPN
taxlaw-2813	1377	5	note	note	NOUN
taxlaw-2813	1377	6	5	5	NUM
taxlaw-2813	1377	7	,	,	PUNCT
taxlaw-2813	1377	8	at	at	ADP
taxlaw-2813	1377	9	114–16	114–16	NUM
taxlaw-2813	1377	10	.	.	PUNCT
taxlaw-2813	1377	11	56	56	NUM
taxlaw-2813	1377	12	columbia	columbia	PROPN
taxlaw-2813	1377	13	journal	journal	PROPN
taxlaw-2813	1377	14	of	of	ADP
taxlaw-2813	1377	15	tax	tax	NOUN
taxlaw-2813	1377	16	law	law	NOUN
taxlaw-2813	1377	17	[	[	X
taxlaw-2813	1377	18	vol.4:1	vol.4:1	VERB
taxlaw-2813	1377	19	five	five	NUM
taxlaw-2813	1377	20	things	thing	NOUN
taxlaw-2813	1377	21	stand	stand	VERB
taxlaw-2813	1377	22	out	out	ADP
taxlaw-2813	1377	23	in	in	ADP
taxlaw-2813	1377	24	this	this	DET
taxlaw-2813	1377	25	account	account	NOUN
taxlaw-2813	1377	26	.	.	PUNCT
taxlaw-2813	1378	1	first	first	ADV
taxlaw-2813	1378	2	,	,	PUNCT
taxlaw-2813	1378	3	the	the	DET
taxlaw-2813	1378	4	oecd	oecd	PROPN
taxlaw-2813	1378	5	’s	’s	PART
taxlaw-2813	1378	6	(	(	PUNCT
taxlaw-2813	1378	7	and	and	CCONJ
taxlaw-2813	1378	8	jeffrey	jeffrey	PROPN
taxlaw-2813	1378	9	owens	owens	PROPN
taxlaw-2813	1378	10	’	'	PUNCT
taxlaw-2813	1378	11	)	)	PUNCT
taxlaw-2813	1378	12	entrepreneurial	entrepreneurial	ADJ
taxlaw-2813	1378	13	behavior	behavior	NOUN
taxlaw-2813	1378	14	in	in	ADP
taxlaw-2813	1378	15	creating	create	VERB
taxlaw-2813	1378	16	a	a	DET
taxlaw-2813	1378	17	role	role	NOUN
taxlaw-2813	1378	18	for	for	ADP
taxlaw-2813	1378	19	the	the	DET
taxlaw-2813	1378	20	organization	organization	NOUN
taxlaw-2813	1378	21	in	in	ADP
taxlaw-2813	1378	22	a	a	DET
taxlaw-2813	1378	23	new	new	ADJ
taxlaw-2813	1378	24	area	area	NOUN
taxlaw-2813	1378	25	is	be	AUX
taxlaw-2813	1378	26	an	an	DET
taxlaw-2813	1378	27	impressive	impressive	ADJ
taxlaw-2813	1378	28	example	example	NOUN
taxlaw-2813	1378	29	of	of	ADP
taxlaw-2813	1378	30	how	how	SCONJ
taxlaw-2813	1378	31	institutions	institution	NOUN
taxlaw-2813	1378	32	can	can	AUX
taxlaw-2813	1378	33	develop	develop	VERB
taxlaw-2813	1378	34	a	a	DET
taxlaw-2813	1378	35	life	life	NOUN
taxlaw-2813	1378	36	of	of	ADP
taxlaw-2813	1378	37	their	their	PRON
taxlaw-2813	1378	38	own	own	ADJ
taxlaw-2813	1378	39	.	.	PUNCT
taxlaw-2813	1379	1	second	second	ADJ
taxlaw-2813	1379	2	,	,	PUNCT
taxlaw-2813	1379	3	for	for	ADP
taxlaw-2813	1379	4	the	the	DET
taxlaw-2813	1379	5	interests	interest	NOUN
taxlaw-2813	1379	6	within	within	ADP
taxlaw-2813	1379	7	the	the	DET
taxlaw-2813	1379	8	industrialized	industrialized	ADJ
taxlaw-2813	1379	9	nations	nation	NOUN
taxlaw-2813	1379	10	threatened	threaten	VERB
taxlaw-2813	1379	11	by	by	ADP
taxlaw-2813	1379	12	the	the	DET
taxlaw-2813	1379	13	increased	increase	VERB
taxlaw-2813	1379	14	competition	competition	NOUN
taxlaw-2813	1379	15	for	for	ADP
taxlaw-2813	1379	16	economic	economic	ADJ
taxlaw-2813	1379	17	activity	activity	NOUN
taxlaw-2813	1379	18	brought	bring	VERB
taxlaw-2813	1379	19	on	on	ADP
taxlaw-2813	1379	20	by	by	ADP
taxlaw-2813	1379	21	globalization	globalization	NOUN
taxlaw-2813	1379	22	,	,	PUNCT
taxlaw-2813	1379	23	harmful	harmful	ADJ
taxlaw-2813	1379	24	tax	tax	NOUN
taxlaw-2813	1379	25	competition	competition	NOUN
taxlaw-2813	1379	26	offered	offer	VERB
taxlaw-2813	1379	27	a	a	DET
taxlaw-2813	1379	28	mechanism	mechanism	NOUN
taxlaw-2813	1379	29	through	through	ADP
taxlaw-2813	1379	30	which	which	PRON
taxlaw-2813	1379	31	to	to	PART
taxlaw-2813	1379	32	enforce	enforce	VERB
taxlaw-2813	1379	33	their	their	PRON
taxlaw-2813	1379	34	preferences	preference	NOUN
taxlaw-2813	1379	35	on	on	ADP
taxlaw-2813	1379	36	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1379	37	unable	unable	ADJ
taxlaw-2813	1379	38	to	to	PART
taxlaw-2813	1379	39	participate	participate	VERB
taxlaw-2813	1379	40	directly	directly	ADV
taxlaw-2813	1379	41	in	in	ADP
taxlaw-2813	1379	42	the	the	DET
taxlaw-2813	1379	43	policymaking	policymaking	NOUN
taxlaw-2813	1379	44	.	.	PUNCT
taxlaw-2813	1380	1	third	third	ADJ
taxlaw-2813	1380	2	,	,	PUNCT
taxlaw-2813	1380	3	ideas	idea	NOUN
taxlaw-2813	1380	4	matter	matter	VERB
taxlaw-2813	1380	5	.	.	PUNCT
taxlaw-2813	1381	1	the	the	DET
taxlaw-2813	1381	2	naked	naked	ADJ
taxlaw-2813	1381	3	self	self	NOUN
taxlaw-2813	1381	4	-	-	PUNCT
taxlaw-2813	1381	5	interest	interest	NOUN
taxlaw-2813	1381	6	in	in	ADP
taxlaw-2813	1381	7	harmful	harmful	ADJ
taxlaw-2813	1381	8	tax	tax	NOUN
taxlaw-2813	1381	9	competition	competition	NOUN
taxlaw-2813	1381	10	,	,	PUNCT
taxlaw-2813	1381	11	as	as	SCONJ
taxlaw-2813	1381	12	revealed	reveal	VERB
taxlaw-2813	1381	13	by	by	ADP
taxlaw-2813	1381	14	its	its	PRON
taxlaw-2813	1381	15	clever	clever	ADJ
taxlaw-2813	1381	16	definition	definition	NOUN
taxlaw-2813	1381	17	of	of	ADP
taxlaw-2813	1381	18	“	"	PUNCT
taxlaw-2813	1381	19	harmful	harmful	ADJ
taxlaw-2813	1381	20	tax	tax	NOUN
taxlaw-2813	1381	21	competition	competition	NOUN
taxlaw-2813	1381	22	”	"	PUNCT
taxlaw-2813	1381	23	that	that	PRON
taxlaw-2813	1381	24	excluded	exclude	VERB
taxlaw-2813	1381	25	the	the	DET
taxlaw-2813	1381	26	behavior	behavior	NOUN
taxlaw-2813	1381	27	of	of	ADP
taxlaw-2813	1381	28	oecd	oecd	PROPN
taxlaw-2813	1381	29	members	member	NOUN
taxlaw-2813	1381	30	,	,	PUNCT
taxlaw-2813	1381	31	were	be	AUX
taxlaw-2813	1381	32	undercut	undercut	VERB
taxlaw-2813	1381	33	by	by	ADP
taxlaw-2813	1381	34	the	the	DET
taxlaw-2813	1381	35	ofc	ofc	NOUN
taxlaw-2813	1381	36	’s	’s	PART
taxlaw-2813	1381	37	successful	successful	ADJ
taxlaw-2813	1381	38	invocation	invocation	NOUN
taxlaw-2813	1381	39	of	of	ADP
taxlaw-2813	1381	40	more	more	ADV
taxlaw-2813	1381	41	coherent	coherent	ADJ
taxlaw-2813	1381	42	ideas	idea	NOUN
taxlaw-2813	1381	43	in	in	ADP
taxlaw-2813	1381	44	towards	towards	ADP
taxlaw-2813	1381	45	a	a	DET
taxlaw-2813	1381	46	level	level	ADJ
taxlaw-2813	1381	47	playing	playing	NOUN
taxlaw-2813	1381	48	field	field	NOUN
taxlaw-2813	1381	49	.	.	PUNCT
taxlaw-2813	1382	1	fourth	fourth	ADJ
taxlaw-2813	1382	2	,	,	PUNCT
taxlaw-2813	1382	3	the	the	DET
taxlaw-2813	1382	4	forum	forum	NOUN
taxlaw-2813	1382	5	matters	matter	VERB
taxlaw-2813	1382	6	.	.	PUNCT
taxlaw-2813	1383	1	just	just	ADV
taxlaw-2813	1383	2	as	as	SCONJ
taxlaw-2813	1383	3	owens	owens	PROPN
taxlaw-2813	1383	4	was	be	AUX
taxlaw-2813	1383	5	able	able	ADJ
taxlaw-2813	1383	6	to	to	PART
taxlaw-2813	1383	7	use	use	VERB
taxlaw-2813	1383	8	the	the	DET
taxlaw-2813	1383	9	g7	g7	PROPN
taxlaw-2813	1383	10	to	to	PART
taxlaw-2813	1383	11	outmaneuver	outmaneuver	VERB
taxlaw-2813	1383	12	opponents	opponent	NOUN
taxlaw-2813	1383	13	within	within	ADP
taxlaw-2813	1383	14	the	the	DET
taxlaw-2813	1383	15	oecd	oecd	PROPN
taxlaw-2813	1383	16	,	,	PUNCT
taxlaw-2813	1383	17	the	the	DET
taxlaw-2813	1383	18	ofcs	ofc	NOUN
taxlaw-2813	1383	19	were	be	AUX
taxlaw-2813	1383	20	able	able	ADJ
taxlaw-2813	1383	21	to	to	PART
taxlaw-2813	1383	22	use	use	VERB
taxlaw-2813	1383	23	the	the	DET
taxlaw-2813	1383	24	commonwealth	commonwealth	NOUN
taxlaw-2813	1383	25	secretariat	secretariat	PROPN
taxlaw-2813	1383	26	and	and	CCONJ
taxlaw-2813	1383	27	g20	g20	NOUN
taxlaw-2813	1383	28	to	to	PART
taxlaw-2813	1383	29	fight	fight	VERB
taxlaw-2813	1383	30	back	back	ADV
taxlaw-2813	1383	31	.	.	PUNCT
taxlaw-2813	1384	1	finally	finally	ADV
taxlaw-2813	1384	2	,	,	PUNCT
taxlaw-2813	1384	3	china	china	PROPN
taxlaw-2813	1384	4	’s	’s	PART
taxlaw-2813	1384	5	role	role	NOUN
taxlaw-2813	1384	6	will	will	AUX
taxlaw-2813	1384	7	be	be	AUX
taxlaw-2813	1384	8	critical	critical	ADJ
taxlaw-2813	1384	9	in	in	ADP
taxlaw-2813	1384	10	the	the	DET
taxlaw-2813	1384	11	future	future	NOUN
taxlaw-2813	1384	12	,	,	PUNCT
taxlaw-2813	1384	13	in	in	ADP
taxlaw-2813	1384	14	ways	way	NOUN
taxlaw-2813	1384	15	that	that	PRON
taxlaw-2813	1384	16	might	might	AUX
taxlaw-2813	1384	17	surprise	surprise	VERB
taxlaw-2813	1384	18	those	those	PRON
taxlaw-2813	1384	19	accustomed	accustomed	ADJ
taxlaw-2813	1384	20	to	to	PART
taxlaw-2813	1384	21	think	think	VERB
taxlaw-2813	1384	22	china	china	PROPN
taxlaw-2813	1384	23	only	only	ADV
taxlaw-2813	1384	24	in	in	ADP
taxlaw-2813	1384	25	the	the	DET
taxlaw-2813	1384	26	context	context	NOUN
taxlaw-2813	1384	27	of	of	ADP
taxlaw-2813	1384	28	international	international	ADJ
taxlaw-2813	1384	29	debates	debate	NOUN
taxlaw-2813	1384	30	over	over	ADP
taxlaw-2813	1384	31	human	human	ADJ
taxlaw-2813	1384	32	rights	right	NOUN
taxlaw-2813	1384	33	,	,	PUNCT
taxlaw-2813	1384	34	since	since	SCONJ
taxlaw-2813	1384	35	china	china	PROPN
taxlaw-2813	1384	36	’s	’s	PART
taxlaw-2813	1384	37	interests	interest	NOUN
taxlaw-2813	1384	38	in	in	ADP
taxlaw-2813	1384	39	international	international	ADJ
taxlaw-2813	1384	40	finance	finance	NOUN
taxlaw-2813	1384	41	differ	differ	VERB
taxlaw-2813	1384	42	significantly	significantly	ADV
taxlaw-2813	1384	43	from	from	ADP
taxlaw-2813	1384	44	oecd	oecd	PROPN
taxlaw-2813	1384	45	members	member	NOUN
taxlaw-2813	1384	46	’	’	PART
taxlaw-2813	1384	47	interests	interest	NOUN
taxlaw-2813	1384	48	.	.	PUNCT
taxlaw-2813	1385	1	v.	v.	ADP
taxlaw-2813	1385	2	cartelization	cartelization	NOUN
taxlaw-2813	1385	3	and	and	CCONJ
taxlaw-2813	1385	4	competition	competition	NOUN
taxlaw-2813	1385	5	in	in	ADP
taxlaw-2813	1385	6	this	this	DET
taxlaw-2813	1385	7	section	section	NOUN
taxlaw-2813	1385	8	we	we	PRON
taxlaw-2813	1385	9	offer	offer	VERB
taxlaw-2813	1385	10	three	three	NUM
taxlaw-2813	1385	11	alternative	alternative	ADJ
taxlaw-2813	1385	12	explanations	explanation	NOUN
taxlaw-2813	1385	13	for	for	ADP
taxlaw-2813	1385	14	the	the	DET
taxlaw-2813	1385	15	oecd	oecd	PROPN
taxlaw-2813	1385	16	’s	’s	PART
taxlaw-2813	1385	17	shift	shift	NOUN
taxlaw-2813	1385	18	in	in	ADP
taxlaw-2813	1385	19	its	its	PRON
taxlaw-2813	1385	20	tax	tax	NOUN
taxlaw-2813	1385	21	policy	policy	NOUN
taxlaw-2813	1385	22	activities	activity	NOUN
taxlaw-2813	1385	23	.	.	PUNCT
taxlaw-2813	1386	1	we	we	PRON
taxlaw-2813	1386	2	explore	explore	VERB
taxlaw-2813	1386	3	the	the	DET
taxlaw-2813	1386	4	history	history	NOUN
taxlaw-2813	1386	5	of	of	ADP
taxlaw-2813	1386	6	this	this	DET
taxlaw-2813	1386	7	shift	shift	NOUN
taxlaw-2813	1386	8	in	in	ADP
taxlaw-2813	1386	9	the	the	DET
taxlaw-2813	1386	10	oecd	oecd	PROPN
taxlaw-2813	1386	11	’s	’s	PART
taxlaw-2813	1386	12	role	role	NOUN
taxlaw-2813	1386	13	and	and	CCONJ
taxlaw-2813	1386	14	sketch	sketch	VERB
taxlaw-2813	1386	15	the	the	DET
taxlaw-2813	1386	16	institutional	institutional	ADJ
taxlaw-2813	1386	17	setting	setting	NOUN
taxlaw-2813	1386	18	between	between	ADP
taxlaw-2813	1386	19	the	the	DET
taxlaw-2813	1386	20	oecd	oecd	PROPN
taxlaw-2813	1386	21	and	and	CCONJ
taxlaw-2813	1386	22	governments	government	NOUN
taxlaw-2813	1386	23	as	as	ADV
taxlaw-2813	1386	24	well	well	ADV
taxlaw-2813	1386	25	as	as	ADP
taxlaw-2813	1386	26	within	within	ADP
taxlaw-2813	1386	27	the	the	DET
taxlaw-2813	1386	28	oecd	oecd	PROPN
taxlaw-2813	1386	29	itself	itself	PRON
taxlaw-2813	1386	30	,	,	PUNCT
taxlaw-2813	1386	31	to	to	PART
taxlaw-2813	1386	32	compare	compare	VERB
taxlaw-2813	1386	33	the	the	DET
taxlaw-2813	1386	34	alternative	alternative	ADJ
taxlaw-2813	1386	35	explanations	explanation	NOUN
taxlaw-2813	1386	36	.	.	PUNCT
taxlaw-2813	1387	1	we	we	PRON
taxlaw-2813	1387	2	call	call	VERB
taxlaw-2813	1387	3	these	these	PRON
taxlaw-2813	1387	4	(	(	PUNCT
taxlaw-2813	1387	5	1	1	X
taxlaw-2813	1387	6	)	)	PUNCT
taxlaw-2813	1387	7	the	the	DET
taxlaw-2813	1387	8	public	public	ADJ
taxlaw-2813	1387	9	interest	interest	NOUN
taxlaw-2813	1387	10	explanation	explanation	NOUN
taxlaw-2813	1387	11	;	;	PUNCT
taxlaw-2813	1387	12	(	(	PUNCT
taxlaw-2813	1387	13	2	2	X
taxlaw-2813	1387	14	)	)	PUNCT
taxlaw-2813	1387	15	the	the	DET
taxlaw-2813	1387	16	cartel	cartel	NOUN
taxlaw-2813	1387	17	explanation	explanation	NOUN
taxlaw-2813	1387	18	;	;	PUNCT
taxlaw-2813	1387	19	and	and	CCONJ
taxlaw-2813	1387	20	(	(	PUNCT
taxlaw-2813	1387	21	3	3	X
taxlaw-2813	1387	22	)	)	PUNCT
taxlaw-2813	1387	23	the	the	DET
taxlaw-2813	1387	24	bureaucratic	bureaucratic	ADJ
taxlaw-2813	1387	25	incentive	incentive	NOUN
taxlaw-2813	1387	26	explanation	explanation	NOUN
taxlaw-2813	1387	27	.	.	PUNCT
taxlaw-2813	1388	1	a.	a.	NOUN
taxlaw-2813	1389	1	the	the	DET
taxlaw-2813	1389	2	public	public	ADJ
taxlaw-2813	1389	3	interest	interest	NOUN
taxlaw-2813	1389	4	explanation	explanation	NOUN
taxlaw-2813	1389	5	:	:	PUNCT
taxlaw-2813	1389	6	the	the	DET
taxlaw-2813	1389	7	oecd	oecd	PROPN
taxlaw-2813	1389	8	is	be	AUX
taxlaw-2813	1389	9	a	a	DET
taxlaw-2813	1389	10	benevolent	benevolent	ADJ
taxlaw-2813	1389	11	organization	organization	NOUN
taxlaw-2813	1389	12	dedicated	dedicate	VERB
taxlaw-2813	1389	13	to	to	ADP
taxlaw-2813	1389	14	improving	improve	VERB
taxlaw-2813	1389	15	the	the	DET
taxlaw-2813	1389	16	world	world	NOUN
taxlaw-2813	1389	17	,	,	PUNCT
taxlaw-2813	1389	18	staffed	staff	VERB
taxlaw-2813	1389	19	by	by	ADP
taxlaw-2813	1389	20	publicly	publicly	ADV
taxlaw-2813	1389	21	spirited	spirited	ADJ
taxlaw-2813	1389	22	individuals	individual	NOUN
taxlaw-2813	1389	23	without	without	ADP
taxlaw-2813	1389	24	personal	personal	ADJ
taxlaw-2813	1389	25	stakes	stake	NOUN
taxlaw-2813	1389	26	in	in	ADP
taxlaw-2813	1389	27	the	the	DET
taxlaw-2813	1389	28	outcomes	outcome	NOUN
taxlaw-2813	1389	29	of	of	ADP
taxlaw-2813	1389	30	its	its	PRON
taxlaw-2813	1389	31	efforts	effort	NOUN
taxlaw-2813	1389	32	,	,	PUNCT
taxlaw-2813	1389	33	and	and	CCONJ
taxlaw-2813	1389	34	funded	fund	VERB
taxlaw-2813	1389	35	and	and	CCONJ
taxlaw-2813	1389	36	organized	organize	VERB
taxlaw-2813	1389	37	by	by	ADP
taxlaw-2813	1389	38	governments	government	NOUN
taxlaw-2813	1389	39	that	that	PRON
taxlaw-2813	1389	40	desire	desire	VERB
taxlaw-2813	1389	41	nothing	nothing	PRON
taxlaw-2813	1389	42	more	more	ADJ
taxlaw-2813	1389	43	than	than	SCONJ
taxlaw-2813	1389	44	to	to	PART
taxlaw-2813	1389	45	promote	promote	VERB
taxlaw-2813	1389	46	global	global	ADJ
taxlaw-2813	1389	47	economic	economic	ADJ
taxlaw-2813	1389	48	cooperation	cooperation	NOUN
taxlaw-2813	1389	49	and	and	CCONJ
taxlaw-2813	1389	50	development	development	NOUN
taxlaw-2813	1389	51	.	.	PUNCT
taxlaw-2813	1390	1	the	the	DET
taxlaw-2813	1390	2	shift	shift	NOUN
taxlaw-2813	1390	3	of	of	ADP
taxlaw-2813	1390	4	the	the	DET
taxlaw-2813	1390	5	oecd	oecd	PROPN
taxlaw-2813	1390	6	from	from	ADP
taxlaw-2813	1390	7	promoting	promote	VERB
taxlaw-2813	1390	8	competition	competition	NOUN
taxlaw-2813	1390	9	in	in	ADP
taxlaw-2813	1390	10	the	the	DET
taxlaw-2813	1390	11	international	international	ADJ
taxlaw-2813	1390	12	economy	economy	NOUN
taxlaw-2813	1390	13	to	to	ADP
taxlaw-2813	1390	14	helping	help	VERB
taxlaw-2813	1390	15	large	large	ADJ
taxlaw-2813	1390	16	economies	economy	NOUN
taxlaw-2813	1390	17	limit	limit	VERB
taxlaw-2813	1390	18	competition	competition	NOUN
taxlaw-2813	1390	19	in	in	ADP
taxlaw-2813	1390	20	finance	finance	NOUN
taxlaw-2813	1390	21	from	from	ADP
taxlaw-2813	1390	22	smaller	small	ADJ
taxlaw-2813	1390	23	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1390	24	is	be	AUX
taxlaw-2813	1390	25	an	an	DET
taxlaw-2813	1390	26	expression	expression	NOUN
taxlaw-2813	1390	27	of	of	ADP
taxlaw-2813	1390	28	its	its	PRON
taxlaw-2813	1390	29	effort	effort	NOUN
taxlaw-2813	1390	30	to	to	PART
taxlaw-2813	1390	31	develop	develop	VERB
taxlaw-2813	1390	32	“	"	PUNCT
taxlaw-2813	1390	33	rules	rule	NOUN
taxlaw-2813	1390	34	of	of	ADP
taxlaw-2813	1390	35	the	the	DET
taxlaw-2813	1390	36	game	game	NOUN
taxlaw-2813	1390	37	”	"	PUNCT
taxlaw-2813	1390	38	that	that	PRON
taxlaw-2813	1390	39	ensure	ensure	VERB
taxlaw-2813	1390	40	that	that	SCONJ
taxlaw-2813	1390	41	financial	financial	ADJ
taxlaw-2813	1390	42	competition	competition	NOUN
taxlaw-2813	1390	43	promotes	promote	VERB
taxlaw-2813	1390	44	overall	overall	ADJ
taxlaw-2813	1390	45	economic	economic	ADJ
taxlaw-2813	1390	46	welfare	welfare	NOUN
taxlaw-2813	1390	47	.	.	PUNCT
taxlaw-2813	1391	1	this	this	PRON
taxlaw-2813	1391	2	is	be	AUX
taxlaw-2813	1391	3	in	in	ADP
taxlaw-2813	1391	4	line	line	NOUN
taxlaw-2813	1391	5	with	with	ADP
taxlaw-2813	1391	6	the	the	DET
taxlaw-2813	1391	7	classical	classical	ADJ
taxlaw-2813	1391	8	public	public	ADJ
taxlaw-2813	1391	9	finance	finance	NOUN
taxlaw-2813	1391	10	models	model	NOUN
taxlaw-2813	1391	11	reviewed	review	VERB
taxlaw-2813	1391	12	briefly	briefly	ADV
taxlaw-2813	1391	13	in	in	ADP
taxlaw-2813	1391	14	part	part	PROPN
taxlaw-2813	1391	15	ii	ii	PROPN
taxlaw-2813	1391	16	.	.	PUNCT
taxlaw-2813	1392	1	the	the	DET
taxlaw-2813	1392	2	oecd	oecd	PROPN
taxlaw-2813	1392	3	solves	solve	VERB
taxlaw-2813	1392	4	a	a	DET
taxlaw-2813	1392	5	prisoner	prisoner	NOUN
taxlaw-2813	1392	6	’s	’s	PART
taxlaw-2813	1392	7	dilemma	dilemma	NOUN
taxlaw-2813	1392	8	between	between	ADP
taxlaw-2813	1392	9	states	state	NOUN
taxlaw-2813	1392	10	by	by	ADP
taxlaw-2813	1392	11	allowing	allow	VERB
taxlaw-2813	1392	12	them	they	PRON
taxlaw-2813	1392	13	to	to	PART
taxlaw-2813	1392	14	sign	sign	VERB
taxlaw-2813	1392	15	a	a	DET
taxlaw-2813	1392	16	contract	contract	NOUN
taxlaw-2813	1392	17	not	not	PART
taxlaw-2813	1392	18	to	to	PART
taxlaw-2813	1392	19	poach	poach	VERB
taxlaw-2813	1392	20	on	on	ADP
taxlaw-2813	1392	21	each	each	DET
taxlaw-2813	1392	22	other	other	ADJ
taxlaw-2813	1392	23	’s	’s	PART
taxlaw-2813	1392	24	mobile	mobile	ADJ
taxlaw-2813	1392	25	tax	tax	NOUN
taxlaw-2813	1392	26	bases	basis	NOUN
taxlaw-2813	1392	27	by	by	ADP
taxlaw-2813	1392	28	lowering	lower	VERB
taxlaw-2813	1392	29	tax	tax	NOUN
taxlaw-2813	1392	30	rates	rate	NOUN
taxlaw-2813	1392	31	or	or	CCONJ
taxlaw-2813	1392	32	favoring	favor	VERB
taxlaw-2813	1392	33	foreign	foreign	ADJ
taxlaw-2813	1392	34	businesses	business	NOUN
taxlaw-2813	1392	35	.	.	PUNCT
taxlaw-2813	1393	1	without	without	ADP
taxlaw-2813	1393	2	the	the	DET
taxlaw-2813	1393	3	oecd	oecd	PROPN
taxlaw-2813	1393	4	,	,	PUNCT
taxlaw-2813	1393	5	all	all	DET
taxlaw-2813	1393	6	countries	country	NOUN
taxlaw-2813	1393	7	know	know	VERB
taxlaw-2813	1393	8	that	that	SCONJ
taxlaw-2813	1393	9	global	global	ADJ
taxlaw-2813	1393	10	welfare	welfare	NOUN
taxlaw-2813	1393	11	would	would	AUX
taxlaw-2813	1393	12	be	be	AUX
taxlaw-2813	1393	13	higher	high	ADJ
taxlaw-2813	1393	14	if	if	SCONJ
taxlaw-2813	1393	15	only	only	ADJ
taxlaw-2813	1393	16	tax	tax	NOUN
taxlaw-2813	1393	17	rates	rate	NOUN
taxlaw-2813	1393	18	would	would	AUX
taxlaw-2813	1393	19	be	be	AUX
taxlaw-2813	1393	20	set	set	VERB
taxlaw-2813	1393	21	at	at	ADP
taxlaw-2813	1393	22	the	the	DET
taxlaw-2813	1393	23	optimal	optimal	ADJ
taxlaw-2813	1393	24	level	level	NOUN
taxlaw-2813	1393	25	,	,	PUNCT
taxlaw-2813	1393	26	which	which	PRON
taxlaw-2813	1393	27	would	would	AUX
taxlaw-2813	1393	28	maximize	maximize	VERB
taxlaw-2813	1393	29	the	the	DET
taxlaw-2813	1393	30	welfare	welfare	NOUN
taxlaw-2813	1393	31	of	of	ADP
taxlaw-2813	1393	32	all	all	DET
taxlaw-2813	1393	33	people	people	NOUN
taxlaw-2813	1393	34	on	on	ADP
taxlaw-2813	1393	35	earth	earth	NOUN
taxlaw-2813	1393	36	.	.	PUNCT
taxlaw-2813	1394	1	however	however	ADV
taxlaw-2813	1394	2	,	,	PUNCT
taxlaw-2813	1394	3	since	since	SCONJ
taxlaw-2813	1394	4	every	every	DET
taxlaw-2813	1394	5	country	country	NOUN
taxlaw-2813	1394	6	will	will	AUX
taxlaw-2813	1394	7	gain	gain	VERB
taxlaw-2813	1394	8	much	much	ADJ
taxlaw-2813	1394	9	for	for	ADP
taxlaw-2813	1394	10	its	its	PRON
taxlaw-2813	1394	11	own	own	ADJ
taxlaw-2813	1394	12	sake	sake	NOUN
taxlaw-2813	1394	13	by	by	ADP
taxlaw-2813	1394	14	lowering	lower	VERB
taxlaw-2813	1394	15	tax	tax	NOUN
taxlaw-2813	1394	16	rates	rate	NOUN
taxlaw-2813	1394	17	,	,	PUNCT
taxlaw-2813	1394	18	a	a	DET
taxlaw-2813	1394	19	race	race	NOUN
taxlaw-2813	1394	20	to	to	ADP
taxlaw-2813	1394	21	the	the	DET
taxlaw-2813	1394	22	bottom	bottom	NOUN
taxlaw-2813	1394	23	is	be	AUX
taxlaw-2813	1394	24	inevitable	inevitable	ADJ
taxlaw-2813	1394	25	without	without	ADP
taxlaw-2813	1394	26	an	an	DET
taxlaw-2813	1394	27	international	international	ADJ
taxlaw-2813	1394	28	auditor	auditor	NOUN
taxlaw-2813	1394	29	,	,	PUNCT
taxlaw-2813	1394	30	judge	judge	NOUN
taxlaw-2813	1394	31	,	,	PUNCT
taxlaw-2813	1394	32	and	and	CCONJ
taxlaw-2813	1394	33	policy	policy	NOUN
taxlaw-2813	1394	34	-	-	PUNCT
taxlaw-2813	1394	35	maker	maker	NOUN
taxlaw-2813	1394	36	.	.	PUNCT
taxlaw-2813	1395	1	governments	government	NOUN
taxlaw-2813	1395	2	know	know	VERB
taxlaw-2813	1395	3	that	that	SCONJ
taxlaw-2813	1395	4	they	they	PRON
taxlaw-2813	1395	5	should	should	AUX
taxlaw-2813	1395	6	not	not	PART
taxlaw-2813	1395	7	cheat	cheat	VERB
taxlaw-2813	1395	8	on	on	ADP
taxlaw-2813	1395	9	others	other	NOUN
taxlaw-2813	1395	10	by	by	ADP
taxlaw-2813	1395	11	lowering	lower	VERB
taxlaw-2813	1395	12	taxes	taxis	NOUN
taxlaw-2813	1395	13	.	.	PUNCT
taxlaw-2813	1396	1	realizing	realize	VERB
taxlaw-2813	1396	2	that	that	DET
taxlaw-2813	1396	3	cooperation	cooperation	NOUN
taxlaw-2813	1396	4	through	through	ADP
taxlaw-2813	1396	5	the	the	DET
taxlaw-2813	1396	6	oecd	oecd	PROPN
taxlaw-2813	1396	7	creates	create	VERB
taxlaw-2813	1396	8	more	more	ADJ
taxlaw-2813	1396	9	welfare	welfare	NOUN
taxlaw-2813	1396	10	for	for	ADP
taxlaw-2813	1396	11	all	all	PRON
taxlaw-2813	1396	12	,	,	PUNCT
taxlaw-2813	1396	13	they	they	PRON
taxlaw-2813	1396	14	are	be	AUX
taxlaw-2813	1396	15	therefore	therefore	ADV
taxlaw-2813	1396	16	happy	happy	ADJ
taxlaw-2813	1396	17	to	to	PART
taxlaw-2813	1396	18	be	be	AUX
taxlaw-2813	1396	19	“	"	PUNCT
taxlaw-2813	1396	20	tied	tie	VERB
taxlaw-2813	1396	21	to	to	ADP
taxlaw-2813	1396	22	the	the	DET
taxlaw-2813	1396	23	mast	mast	NOUN
taxlaw-2813	1396	24	”	"	PUNCT
taxlaw-2813	1396	25	and	and	CCONJ
taxlaw-2813	1396	26	restrict	restrict	VERB
taxlaw-2813	1396	27	competition	competition	NOUN
taxlaw-2813	1396	28	.	.	PUNCT
taxlaw-2813	1397	1	to	to	ADP
taxlaw-2813	1397	2	some	some	DET
taxlaw-2813	1397	3	extent	extent	NOUN
taxlaw-2813	1397	4	this	this	PRON
taxlaw-2813	1397	5	is	be	AUX
taxlaw-2813	1397	6	exactly	exactly	ADV
taxlaw-2813	1397	7	the	the	DET
taxlaw-2813	1397	8	role	role	NOUN
taxlaw-2813	1397	9	the	the	DET
taxlaw-2813	1397	10	oecd	oecd	PROPN
taxlaw-2813	1397	11	played	play	VERB
taxlaw-2813	1397	12	with	with	ADP
taxlaw-2813	1397	13	respect	respect	NOUN
taxlaw-2813	1397	14	to	to	ADP
taxlaw-2813	1397	15	economic	economic	ADJ
taxlaw-2813	1397	16	policies	policy	NOUN
taxlaw-2813	1397	17	,	,	PUNCT
taxlaw-2813	1397	18	using	use	VERB
taxlaw-2813	1397	19	its	its	PRON
taxlaw-2813	1397	20	country	country	NOUN
taxlaw-2813	1397	21	reports	report	NOUN
taxlaw-2813	1397	22	to	to	PART
taxlaw-2813	1397	23	hold	hold	VERB
taxlaw-2813	1397	24	member	member	NOUN
taxlaw-2813	1397	25	governments	government	NOUN
taxlaw-2813	1397	26	to	to	ADP
taxlaw-2813	1397	27	their	their	PRON
taxlaw-2813	1397	28	commitments	commitment	NOUN
taxlaw-2813	1397	29	to	to	ADP
taxlaw-2813	1397	30	economic	economic	ADJ
taxlaw-2813	1397	31	liberalization	liberalization	NOUN
taxlaw-2813	1397	32	.	.	PUNCT
taxlaw-2813	1398	1	b.	b.	PROPN
taxlaw-2813	1399	1	the	the	DET
taxlaw-2813	1399	2	cartel	cartel	NOUN
taxlaw-2813	1399	3	explanation	explanation	NOUN
taxlaw-2813	1399	4	:	:	PUNCT
taxlaw-2813	1399	5	the	the	DET
taxlaw-2813	1399	6	people	people	NOUN
taxlaw-2813	1399	7	in	in	ADP
taxlaw-2813	1399	8	the	the	DET
taxlaw-2813	1399	9	governments	government	NOUN
taxlaw-2813	1399	10	that	that	PRON
taxlaw-2813	1399	11	act	act	VERB
taxlaw-2813	1399	12	on	on	ADP
taxlaw-2813	1399	13	behalf	behalf	NOUN
taxlaw-2813	1399	14	of	of	ADP
taxlaw-2813	1399	15	the	the	DET
taxlaw-2813	1399	16	oecd	oecd	PROPN
taxlaw-2813	1399	17	have	have	VERB
taxlaw-2813	1399	18	their	their	PRON
taxlaw-2813	1399	19	own	own	ADJ
taxlaw-2813	1399	20	incentives	incentive	NOUN
taxlaw-2813	1399	21	,	,	PUNCT
taxlaw-2813	1399	22	and	and	CCONJ
taxlaw-2813	1399	23	are	be	AUX
taxlaw-2813	1399	24	at	at	ADP
taxlaw-2813	1399	25	times	time	NOUN
taxlaw-2813	1399	26	well	well	ADV
taxlaw-2813	1399	27	placed	place	VERB
taxlaw-2813	1399	28	to	to	PART
taxlaw-2813	1399	29	pursue	pursue	VERB
taxlaw-2813	1399	30	them	they	PRON
taxlaw-2813	1399	31	.	.	PUNCT
taxlaw-2813	1400	1	the	the	DET
taxlaw-2813	1400	2	oecd	oecd	PROPN
taxlaw-2813	1400	3	provides	provide	VERB
taxlaw-2813	1400	4	a	a	DET
taxlaw-2813	1400	5	forum	forum	NOUN
taxlaw-2813	1400	6	in	in	ADP
taxlaw-2813	1400	7	2012	2012	NUM
taxlaw-2813	1400	8	]	]	PUNCT
taxlaw-2813	1400	9	cartelizing	cartelize	VERB
taxlaw-2813	1400	10	taxes	taxis	NOUN
taxlaw-2813	1400	11	57	57	NUM
taxlaw-2813	1400	12	which	which	PRON
taxlaw-2813	1400	13	member	member	NOUN
taxlaw-2813	1400	14	governments	government	NOUN
taxlaw-2813	1400	15	can	can	AUX
taxlaw-2813	1400	16	help	help	VERB
taxlaw-2813	1400	17	establish	establish	VERB
taxlaw-2813	1400	18	“	"	PUNCT
taxlaw-2813	1400	19	best	good	ADJ
taxlaw-2813	1400	20	practices	practice	NOUN
taxlaw-2813	1400	21	,	,	PUNCT
taxlaw-2813	1400	22	”	"	PUNCT
taxlaw-2813	1400	23	which	which	PRON
taxlaw-2813	1400	24	in	in	ADP
taxlaw-2813	1400	25	many	many	ADJ
taxlaw-2813	1400	26	cases	case	NOUN
taxlaw-2813	1400	27	are	be	AUX
taxlaw-2813	1400	28	a	a	DET
taxlaw-2813	1400	29	means	means	NOUN
taxlaw-2813	1400	30	to	to	PART
taxlaw-2813	1400	31	win	win	VERB
taxlaw-2813	1400	32	political	political	ADJ
taxlaw-2813	1400	33	battles	battle	NOUN
taxlaw-2813	1400	34	at	at	ADP
taxlaw-2813	1400	35	home	home	NOUN
taxlaw-2813	1400	36	and	and	CCONJ
taxlaw-2813	1400	37	influence	influence	VERB
taxlaw-2813	1400	38	domestic	domestic	ADJ
taxlaw-2813	1400	39	policies	policy	NOUN
taxlaw-2813	1400	40	.	.	PUNCT
taxlaw-2813	1401	1	thus	thus	ADV
taxlaw-2813	1401	2	,	,	PUNCT
taxlaw-2813	1401	3	the	the	DET
taxlaw-2813	1401	4	oecd	oecd	PROPN
taxlaw-2813	1401	5	becomes	become	VERB
taxlaw-2813	1401	6	a	a	DET
taxlaw-2813	1401	7	new	new	ADJ
taxlaw-2813	1401	8	arena	arena	NOUN
taxlaw-2813	1401	9	for	for	ADP
taxlaw-2813	1401	10	the	the	DET
taxlaw-2813	1401	11	political	political	ADJ
taxlaw-2813	1401	12	process	process	NOUN
taxlaw-2813	1401	13	and	and	CCONJ
taxlaw-2813	1401	14	the	the	DET
taxlaw-2813	1401	15	struggle	struggle	NOUN
taxlaw-2813	1401	16	to	to	PART
taxlaw-2813	1401	17	win	win	VERB
taxlaw-2813	1401	18	votes	vote	NOUN
taxlaw-2813	1401	19	by	by	ADP
taxlaw-2813	1401	20	gaining	gain	VERB
taxlaw-2813	1401	21	support	support	NOUN
taxlaw-2813	1401	22	for	for	ADP
taxlaw-2813	1401	23	policies	policy	NOUN
taxlaw-2813	1401	24	that	that	PRON
taxlaw-2813	1401	25	interests	interest	VERB
taxlaw-2813	1401	26	favor	favor	VERB
taxlaw-2813	1401	27	.	.	PUNCT
taxlaw-2813	1402	1	aware	aware	ADJ
taxlaw-2813	1402	2	of	of	ADP
taxlaw-2813	1402	3	the	the	DET
taxlaw-2813	1402	4	organization	organization	NOUN
taxlaw-2813	1402	5	’s	’s	PART
taxlaw-2813	1402	6	importance	importance	NOUN
taxlaw-2813	1402	7	in	in	ADP
taxlaw-2813	1402	8	this	this	DET
taxlaw-2813	1402	9	respect	respect	NOUN
taxlaw-2813	1402	10	,	,	PUNCT
taxlaw-2813	1402	11	interest	interest	NOUN
taxlaw-2813	1402	12	groups	group	NOUN
taxlaw-2813	1402	13	do	do	VERB
taxlaw-2813	1402	14	their	their	PRON
taxlaw-2813	1402	15	best	good	ADJ
taxlaw-2813	1402	16	to	to	PART
taxlaw-2813	1402	17	influence	influence	VERB
taxlaw-2813	1402	18	politicians	politician	NOUN
taxlaw-2813	1402	19	to	to	PART
taxlaw-2813	1402	20	act	act	VERB
taxlaw-2813	1402	21	in	in	ADP
taxlaw-2813	1402	22	the	the	DET
taxlaw-2813	1402	23	oecd	oecd	PROPN
taxlaw-2813	1402	24	arena	arena	NOUN
taxlaw-2813	1402	25	and	and	CCONJ
taxlaw-2813	1402	26	may	may	AUX
taxlaw-2813	1402	27	also	also	ADV
taxlaw-2813	1402	28	seek	seek	VERB
taxlaw-2813	1402	29	allies	ally	NOUN
taxlaw-2813	1402	30	for	for	ADP
taxlaw-2813	1402	31	international	international	ADJ
taxlaw-2813	1402	32	cooperation	cooperation	NOUN
taxlaw-2813	1402	33	through	through	ADP
taxlaw-2813	1402	34	the	the	DET
taxlaw-2813	1402	35	oecd	oecd	PROPN
taxlaw-2813	1402	36	.	.	PUNCT
taxlaw-2813	1403	1	increasing	increase	VERB
taxlaw-2813	1403	2	tax	tax	NOUN
taxlaw-2813	1403	3	competition	competition	NOUN
taxlaw-2813	1403	4	poses	pose	VERB
taxlaw-2813	1403	5	many	many	ADJ
taxlaw-2813	1403	6	threats	threat	NOUN
taxlaw-2813	1403	7	.	.	PUNCT
taxlaw-2813	1404	1	tax	tax	NOUN
taxlaw-2813	1404	2	bases	basis	NOUN
taxlaw-2813	1404	3	are	be	AUX
taxlaw-2813	1404	4	eroded	erode	VERB
taxlaw-2813	1404	5	,	,	PUNCT
taxlaw-2813	1404	6	depriving	deprive	VERB
taxlaw-2813	1404	7	domestic	domestic	ADJ
taxlaw-2813	1404	8	interests	interest	NOUN
taxlaw-2813	1404	9	of	of	ADP
taxlaw-2813	1404	10	the	the	DET
taxlaw-2813	1404	11	opportunities	opportunity	NOUN
taxlaw-2813	1404	12	that	that	PRON
taxlaw-2813	1404	13	large	large	ADJ
taxlaw-2813	1404	14	state	state	NOUN
taxlaw-2813	1404	15	coffers	coffer	NOUN
taxlaw-2813	1404	16	provide	provide	VERB
taxlaw-2813	1404	17	,	,	PUNCT
taxlaw-2813	1404	18	while	while	SCONJ
taxlaw-2813	1404	19	their	their	PRON
taxlaw-2813	1404	20	status	status	NOUN
taxlaw-2813	1404	21	may	may	AUX
taxlaw-2813	1404	22	be	be	AUX
taxlaw-2813	1404	23	tarnished	tarnish	VERB
taxlaw-2813	1404	24	if	if	SCONJ
taxlaw-2813	1404	25	they	they	PRON
taxlaw-2813	1404	26	are	be	AUX
taxlaw-2813	1404	27	forced	force	VERB
taxlaw-2813	1404	28	to	to	PART
taxlaw-2813	1404	29	adjust	adjust	VERB
taxlaw-2813	1404	30	domestic	domestic	ADJ
taxlaw-2813	1404	31	policies	policy	NOUN
taxlaw-2813	1404	32	to	to	ADP
taxlaw-2813	1404	33	the	the	DET
taxlaw-2813	1404	34	actions	action	NOUN
taxlaw-2813	1404	35	of	of	ADP
taxlaw-2813	1404	36	small	small	ADJ
taxlaw-2813	1404	37	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1404	38	that	that	PRON
taxlaw-2813	1404	39	should	should	AUX
taxlaw-2813	1404	40	be	be	AUX
taxlaw-2813	1404	41	their	their	PRON
taxlaw-2813	1404	42	inferiors	inferior	NOUN
taxlaw-2813	1404	43	.	.	PUNCT
taxlaw-2813	1405	1	politicians	politician	NOUN
taxlaw-2813	1405	2	that	that	PRON
taxlaw-2813	1405	3	fear	fear	VERB
taxlaw-2813	1405	4	losing	lose	VERB
taxlaw-2813	1405	5	control	control	NOUN
taxlaw-2813	1405	6	of	of	ADP
taxlaw-2813	1405	7	their	their	PRON
taxlaw-2813	1405	8	own	own	ADJ
taxlaw-2813	1405	9	tax	tax	NOUN
taxlaw-2813	1405	10	base	base	NOUN
taxlaw-2813	1405	11	are	be	AUX
taxlaw-2813	1405	12	faced	face	VERB
taxlaw-2813	1405	13	with	with	ADP
taxlaw-2813	1405	14	a	a	DET
taxlaw-2813	1405	15	choice	choice	NOUN
taxlaw-2813	1405	16	.	.	PUNCT
taxlaw-2813	1406	1	the	the	DET
taxlaw-2813	1406	2	new	new	ADJ
taxlaw-2813	1406	3	competition	competition	NOUN
taxlaw-2813	1406	4	can	can	AUX
taxlaw-2813	1406	5	be	be	AUX
taxlaw-2813	1406	6	met	meet	VERB
taxlaw-2813	1406	7	by	by	ADP
taxlaw-2813	1406	8	policies	policy	NOUN
taxlaw-2813	1406	9	designed	design	VERB
taxlaw-2813	1406	10	to	to	PART
taxlaw-2813	1406	11	meet	meet	VERB
taxlaw-2813	1406	12	the	the	DET
taxlaw-2813	1406	13	competition	competition	NOUN
taxlaw-2813	1406	14	,	,	PUNCT
taxlaw-2813	1406	15	offering	offer	VERB
taxlaw-2813	1406	16	a	a	DET
taxlaw-2813	1406	17	more	more	ADV
taxlaw-2813	1406	18	welcoming	welcoming	ADJ
taxlaw-2813	1406	19	environment	environment	NOUN
taxlaw-2813	1406	20	for	for	ADP
taxlaw-2813	1406	21	businesses	business	NOUN
taxlaw-2813	1406	22	and	and	CCONJ
taxlaw-2813	1406	23	foreign	foreign	ADJ
taxlaw-2813	1406	24	investments	investment	NOUN
taxlaw-2813	1406	25	and	and	CCONJ
taxlaw-2813	1406	26	promoting	promote	VERB
taxlaw-2813	1406	27	the	the	DET
taxlaw-2813	1406	28	economic	economic	ADJ
taxlaw-2813	1406	29	strength	strength	NOUN
taxlaw-2813	1406	30	of	of	ADP
taxlaw-2813	1406	31	their	their	PRON
taxlaw-2813	1406	32	countries	country	NOUN
taxlaw-2813	1406	33	,	,	PUNCT
taxlaw-2813	1406	34	whether	whether	SCONJ
taxlaw-2813	1406	35	it	it	PRON
taxlaw-2813	1406	36	be	be	VERB
taxlaw-2813	1406	37	a	a	DET
taxlaw-2813	1406	38	secure	secure	ADJ
taxlaw-2813	1406	39	and	and	CCONJ
taxlaw-2813	1406	40	stable	stable	ADJ
taxlaw-2813	1406	41	environment	environment	NOUN
taxlaw-2813	1406	42	or	or	CCONJ
taxlaw-2813	1406	43	good	good	ADJ
taxlaw-2813	1406	44	legal	legal	ADJ
taxlaw-2813	1406	45	institutions	institution	NOUN
taxlaw-2813	1406	46	.	.	PUNCT
taxlaw-2813	1407	1	alternatively	alternatively	ADV
taxlaw-2813	1407	2	,	,	PUNCT
taxlaw-2813	1407	3	they	they	PRON
taxlaw-2813	1407	4	can	can	AUX
taxlaw-2813	1407	5	seek	seek	VERB
taxlaw-2813	1407	6	to	to	PART
taxlaw-2813	1407	7	limit	limit	VERB
taxlaw-2813	1407	8	the	the	DET
taxlaw-2813	1407	9	competition	competition	NOUN
taxlaw-2813	1407	10	.	.	PUNCT
taxlaw-2813	1408	1	the	the	DET
taxlaw-2813	1408	2	former	former	ADJ
taxlaw-2813	1408	3	is	be	AUX
taxlaw-2813	1408	4	not	not	PART
taxlaw-2813	1408	5	only	only	ADV
taxlaw-2813	1408	6	hard	hard	ADJ
taxlaw-2813	1408	7	work	work	NOUN
taxlaw-2813	1408	8	but	but	CCONJ
taxlaw-2813	1408	9	may	may	AUX
taxlaw-2813	1408	10	expose	expose	VERB
taxlaw-2813	1408	11	a	a	DET
taxlaw-2813	1408	12	politician	politician	NOUN
taxlaw-2813	1408	13	both	both	CCONJ
taxlaw-2813	1408	14	as	as	ADP
taxlaw-2813	1408	15	a	a	DET
taxlaw-2813	1408	16	weak	weak	ADJ
taxlaw-2813	1408	17	global	global	ADJ
taxlaw-2813	1408	18	actor	actor	NOUN
taxlaw-2813	1408	19	and	and	CCONJ
taxlaw-2813	1408	20	as	as	ADP
taxlaw-2813	1408	21	inconsistent	inconsistent	ADJ
taxlaw-2813	1408	22	ideologically	ideologically	ADV
taxlaw-2813	1408	23	.	.	PUNCT
taxlaw-2813	1409	1	if	if	SCONJ
taxlaw-2813	1409	2	the	the	DET
taxlaw-2813	1409	3	opportunity	opportunity	NOUN
taxlaw-2813	1409	4	is	be	AUX
taxlaw-2813	1409	5	provided	provide	VERB
taxlaw-2813	1409	6	,	,	PUNCT
taxlaw-2813	1409	7	it	it	PRON
taxlaw-2813	1409	8	may	may	AUX
taxlaw-2813	1409	9	be	be	AUX
taxlaw-2813	1409	10	better	well	ADJ
taxlaw-2813	1409	11	from	from	ADP
taxlaw-2813	1409	12	a	a	DET
taxlaw-2813	1409	13	politician	politician	NOUN
taxlaw-2813	1409	14	’s	’s	PART
taxlaw-2813	1409	15	point	point	NOUN
taxlaw-2813	1409	16	of	of	ADP
taxlaw-2813	1409	17	view	view	NOUN
taxlaw-2813	1409	18	to	to	PART
taxlaw-2813	1409	19	form	form	VERB
taxlaw-2813	1409	20	a	a	DET
taxlaw-2813	1409	21	cartel	cartel	NOUN
taxlaw-2813	1409	22	on	on	ADP
taxlaw-2813	1409	23	taxation	taxation	NOUN
taxlaw-2813	1409	24	as	as	ADP
taxlaw-2813	1409	25	a	a	DET
taxlaw-2813	1409	26	protection	protection	NOUN
taxlaw-2813	1409	27	.	.	PUNCT
taxlaw-2813	1410	1	with	with	ADP
taxlaw-2813	1410	2	a	a	DET
taxlaw-2813	1410	3	cartel	cartel	NOUN
taxlaw-2813	1410	4	,	,	PUNCT
taxlaw-2813	1410	5	there	there	PRON
taxlaw-2813	1410	6	are	be	VERB
taxlaw-2813	1410	7	fewer	few	ADJ
taxlaw-2813	1410	8	constraints	constraint	NOUN
taxlaw-2813	1410	9	on	on	ADP
taxlaw-2813	1410	10	domestic	domestic	ADJ
taxlaw-2813	1410	11	policy	policy	NOUN
taxlaw-2813	1410	12	,	,	PUNCT
taxlaw-2813	1410	13	improving	improve	VERB
taxlaw-2813	1410	14	the	the	DET
taxlaw-2813	1410	15	politicians	politician	NOUN
taxlaw-2813	1410	16	’	’	PART
taxlaw-2813	1410	17	welfare	welfare	NOUN
taxlaw-2813	1410	18	by	by	ADP
taxlaw-2813	1410	19	increasing	increase	VERB
taxlaw-2813	1410	20	the	the	DET
taxlaw-2813	1410	21	degrees	degree	NOUN
taxlaw-2813	1410	22	of	of	ADP
taxlaw-2813	1410	23	freedom	freedom	NOUN
taxlaw-2813	1410	24	available	available	ADJ
taxlaw-2813	1410	25	to	to	PART
taxlaw-2813	1410	26	satisfy	satisfy	VERB
taxlaw-2813	1410	27	domestic	domestic	ADJ
taxlaw-2813	1410	28	constituents	constituent	NOUN
taxlaw-2813	1410	29	and	and	CCONJ
taxlaw-2813	1410	30	win	win	VERB
taxlaw-2813	1410	31	re	re	NOUN
taxlaw-2813	1410	32	-	-	NOUN
taxlaw-2813	1410	33	election	election	NOUN
taxlaw-2813	1410	34	.	.	PUNCT
taxlaw-2813	1411	1	c.	c.	NOUN
taxlaw-2813	1412	1	the	the	DET
taxlaw-2813	1412	2	bureaucratic	bureaucratic	ADJ
taxlaw-2813	1412	3	explanation	explanation	NOUN
taxlaw-2813	1412	4	:	:	PUNCT
taxlaw-2813	1412	5	focusing	focus	VERB
taxlaw-2813	1412	6	on	on	ADP
taxlaw-2813	1412	7	the	the	DET
taxlaw-2813	1412	8	inner	inner	ADJ
taxlaw-2813	1412	9	workings	working	NOUN
taxlaw-2813	1412	10	of	of	ADP
taxlaw-2813	1412	11	organizations	organization	NOUN
taxlaw-2813	1412	12	allows	allow	VERB
taxlaw-2813	1412	13	us	we	PRON
taxlaw-2813	1412	14	to	to	PART
taxlaw-2813	1412	15	consider	consider	VERB
taxlaw-2813	1412	16	the	the	DET
taxlaw-2813	1412	17	incentives	incentive	NOUN
taxlaw-2813	1412	18	of	of	ADP
taxlaw-2813	1412	19	the	the	DET
taxlaw-2813	1412	20	staff	staff	NOUN
taxlaw-2813	1412	21	to	to	PART
taxlaw-2813	1412	22	expand	expand	VERB
taxlaw-2813	1412	23	their	their	PRON
taxlaw-2813	1412	24	mission.344	mission.344	NOUN
taxlaw-2813	1412	25	this	this	PRON
taxlaw-2813	1412	26	may	may	AUX
taxlaw-2813	1412	27	be	be	AUX
taxlaw-2813	1412	28	an	an	DET
taxlaw-2813	1412	29	expansion	expansion	NOUN
taxlaw-2813	1412	30	of	of	ADP
taxlaw-2813	1412	31	the	the	DET
taxlaw-2813	1412	32	magnitude	magnitude	NOUN
taxlaw-2813	1412	33	of	of	ADP
taxlaw-2813	1412	34	the	the	DET
taxlaw-2813	1412	35	organization	organization	NOUN
taxlaw-2813	1412	36	’s	’s	PART
taxlaw-2813	1412	37	responsibilities	responsibility	NOUN
taxlaw-2813	1412	38	in	in	ADP
taxlaw-2813	1412	39	their	their	PRON
taxlaw-2813	1412	40	area	area	NOUN
taxlaw-2813	1412	41	of	of	ADP
taxlaw-2813	1412	42	expertise	expertise	NOUN
taxlaw-2813	1412	43	as	as	ADV
taxlaw-2813	1412	44	well	well	ADV
taxlaw-2813	1412	45	as	as	ADP
taxlaw-2813	1412	46	the	the	DET
taxlaw-2813	1412	47	range	range	NOUN
taxlaw-2813	1412	48	of	of	ADP
taxlaw-2813	1412	49	areas	area	NOUN
taxlaw-2813	1412	50	over	over	ADP
taxlaw-2813	1412	51	which	which	PRON
taxlaw-2813	1412	52	it	it	PRON
taxlaw-2813	1412	53	has	have	VERB
taxlaw-2813	1412	54	jurisdiction	jurisdiction	NOUN
taxlaw-2813	1412	55	and	and	CCONJ
taxlaw-2813	1412	56	the	the	DET
taxlaw-2813	1412	57	size	size	NOUN
taxlaw-2813	1412	58	of	of	ADP
taxlaw-2813	1412	59	the	the	DET
taxlaw-2813	1412	60	bureaucracy	bureaucracy	NOUN
taxlaw-2813	1412	61	in	in	ADP
taxlaw-2813	1412	62	general.345	general.345	PRON
taxlaw-2813	1412	63	the	the	DET
taxlaw-2813	1412	64	incentive	incentive	NOUN
taxlaw-2813	1412	65	for	for	ADP
taxlaw-2813	1412	66	the	the	DET
taxlaw-2813	1412	67	staff	staff	NOUN
taxlaw-2813	1412	68	of	of	ADP
taxlaw-2813	1412	69	such	such	DET
taxlaw-2813	1412	70	an	an	DET
taxlaw-2813	1412	71	organization	organization	NOUN
taxlaw-2813	1412	72	is	be	AUX
taxlaw-2813	1412	73	to	to	PART
taxlaw-2813	1412	74	explore	explore	VERB
taxlaw-2813	1412	75	opportunities	opportunity	NOUN
taxlaw-2813	1412	76	to	to	PART
taxlaw-2813	1412	77	further	far	ADV
taxlaw-2813	1412	78	broaden	broaden	VERB
taxlaw-2813	1412	79	their	their	PRON
taxlaw-2813	1412	80	roles	role	NOUN
taxlaw-2813	1412	81	by	by	ADP
taxlaw-2813	1412	82	expanding	expand	VERB
taxlaw-2813	1412	83	the	the	DET
taxlaw-2813	1412	84	scope	scope	NOUN
taxlaw-2813	1412	85	and	and	CCONJ
taxlaw-2813	1412	86	scale	scale	NOUN
taxlaw-2813	1412	87	of	of	ADP
taxlaw-2813	1412	88	their	their	PRON
taxlaw-2813	1412	89	unit	unit	NOUN
taxlaw-2813	1412	90	,	,	PUNCT
taxlaw-2813	1412	91	while	while	SCONJ
taxlaw-2813	1412	92	maximizing	maximize	VERB
taxlaw-2813	1412	93	the	the	DET
taxlaw-2813	1412	94	opportunities	opportunity	NOUN
taxlaw-2813	1412	95	for	for	ADP
taxlaw-2813	1412	96	their	their	PRON
taxlaw-2813	1412	97	future	future	ADJ
taxlaw-2813	1412	98	careers	career	NOUN
taxlaw-2813	1412	99	.	.	PUNCT
taxlaw-2813	1413	1	entrepreneurial	entrepreneurial	ADJ
taxlaw-2813	1413	2	minds	mind	NOUN
taxlaw-2813	1413	3	within	within	ADP
taxlaw-2813	1413	4	the	the	DET
taxlaw-2813	1413	5	staff	staff	NOUN
taxlaw-2813	1413	6	will	will	AUX
taxlaw-2813	1413	7	be	be	AUX
taxlaw-2813	1413	8	active	active	ADJ
taxlaw-2813	1413	9	in	in	ADP
taxlaw-2813	1413	10	this	this	DET
taxlaw-2813	1413	11	pursuit	pursuit	NOUN
taxlaw-2813	1413	12	.	.	PUNCT
taxlaw-2813	1414	1	they	they	PRON
taxlaw-2813	1414	2	have	have	VERB
taxlaw-2813	1414	3	the	the	DET
taxlaw-2813	1414	4	wits	wit	NOUN
taxlaw-2813	1414	5	and	and	CCONJ
taxlaw-2813	1414	6	opportunities	opportunity	NOUN
taxlaw-2813	1414	7	to	to	PART
taxlaw-2813	1414	8	expand	expand	VERB
taxlaw-2813	1414	9	the	the	DET
taxlaw-2813	1414	10	resources	resource	NOUN
taxlaw-2813	1414	11	at	at	ADP
taxlaw-2813	1414	12	their	their	PRON
taxlaw-2813	1414	13	disposal	disposal	NOUN
taxlaw-2813	1414	14	in	in	ADP
taxlaw-2813	1414	15	search	search	NOUN
taxlaw-2813	1414	16	of	of	ADP
taxlaw-2813	1414	17	prestige	prestige	NOUN
taxlaw-2813	1414	18	,	,	PUNCT
taxlaw-2813	1414	19	power	power	NOUN
taxlaw-2813	1414	20	,	,	PUNCT
taxlaw-2813	1414	21	and	and	CCONJ
taxlaw-2813	1414	22	compensation	compensation	NOUN
taxlaw-2813	1414	23	.	.	PUNCT
taxlaw-2813	1415	1	it	it	PRON
taxlaw-2813	1415	2	may	may	AUX
taxlaw-2813	1415	3	be	be	AUX
taxlaw-2813	1415	4	hard	hard	ADJ
taxlaw-2813	1415	5	for	for	SCONJ
taxlaw-2813	1415	6	a	a	DET
taxlaw-2813	1415	7	bureaucracy	bureaucracy	NOUN
taxlaw-2813	1415	8	itself	itself	PRON
taxlaw-2813	1415	9	to	to	PART
taxlaw-2813	1415	10	push	push	VERB
taxlaw-2813	1415	11	for	for	ADP
taxlaw-2813	1415	12	new	new	ADJ
taxlaw-2813	1415	13	policies	policy	NOUN
taxlaw-2813	1415	14	to	to	PART
taxlaw-2813	1415	15	expand	expand	VERB
taxlaw-2813	1415	16	their	their	PRON
taxlaw-2813	1415	17	mission	mission	NOUN
taxlaw-2813	1415	18	.	.	PUNCT
taxlaw-2813	1416	1	the	the	DET
taxlaw-2813	1416	2	best	good	ADJ
taxlaw-2813	1416	3	strategy	strategy	NOUN
taxlaw-2813	1416	4	is	be	AUX
taxlaw-2813	1416	5	to	to	PART
taxlaw-2813	1416	6	offer	offer	VERB
taxlaw-2813	1416	7	policy	policy	NOUN
taxlaw-2813	1416	8	-	-	PUNCT
taxlaw-2813	1416	9	makers	maker	NOUN
taxlaw-2813	1416	10	their	their	PRON
taxlaw-2813	1416	11	services	service	NOUN
taxlaw-2813	1416	12	when	when	SCONJ
taxlaw-2813	1416	13	it	it	PRON
taxlaw-2813	1416	14	is	be	AUX
taxlaw-2813	1416	15	most	most	ADV
taxlaw-2813	1416	16	likely	likely	ADJ
taxlaw-2813	1416	17	that	that	SCONJ
taxlaw-2813	1416	18	their	their	PRON
taxlaw-2813	1416	19	suggestions	suggestion	NOUN
taxlaw-2813	1416	20	may	may	AUX
taxlaw-2813	1416	21	gain	gain	VERB
taxlaw-2813	1416	22	hearing	hear	VERB
taxlaw-2813	1416	23	.	.	PUNCT
taxlaw-2813	1417	1	the	the	DET
taxlaw-2813	1417	2	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1417	3	of	of	ADP
taxlaw-2813	1417	4	the	the	DET
taxlaw-2813	1417	5	oecd	oecd	PROPN
taxlaw-2813	1417	6	would	would	AUX
taxlaw-2813	1417	7	therefore	therefore	ADV
taxlaw-2813	1417	8	not	not	PART
taxlaw-2813	1417	9	be	be	AUX
taxlaw-2813	1417	10	immune	immune	ADJ
taxlaw-2813	1417	11	from	from	ADP
taxlaw-2813	1417	12	changes	change	NOUN
taxlaw-2813	1417	13	in	in	ADP
taxlaw-2813	1417	14	the	the	DET
taxlaw-2813	1417	15	global	global	ADJ
taxlaw-2813	1417	16	economy	economy	NOUN
taxlaw-2813	1417	17	and	and	CCONJ
taxlaw-2813	1417	18	opinion	opinion	NOUN
taxlaw-2813	1417	19	climate	climate	NOUN
taxlaw-2813	1417	20	towards	towards	ADP
taxlaw-2813	1417	21	tax	tax	NOUN
taxlaw-2813	1417	22	harmonization	harmonization	NOUN
taxlaw-2813	1417	23	.	.	PUNCT
taxlaw-2813	1418	1	the	the	DET
taxlaw-2813	1418	2	bureaucratic	bureaucratic	ADJ
taxlaw-2813	1418	3	explanation	explanation	NOUN
taxlaw-2813	1418	4	thus	thus	ADV
taxlaw-2813	1418	5	does	do	AUX
taxlaw-2813	1418	6	not	not	PART
taxlaw-2813	1418	7	imply	imply	VERB
taxlaw-2813	1418	8	that	that	SCONJ
taxlaw-2813	1418	9	the	the	DET
taxlaw-2813	1418	10	oecd	oecd	PROPN
taxlaw-2813	1418	11	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1418	12	are	be	AUX
taxlaw-2813	1418	13	particularly	particularly	ADV
taxlaw-2813	1418	14	vocal	vocal	ADJ
taxlaw-2813	1418	15	proponents	proponent	NOUN
taxlaw-2813	1418	16	of	of	ADP
taxlaw-2813	1418	17	global	global	ADJ
taxlaw-2813	1418	18	strategies	strategy	NOUN
taxlaw-2813	1418	19	.	.	PUNCT
taxlaw-2813	1419	1	with	with	ADP
taxlaw-2813	1419	2	few	few	ADJ
taxlaw-2813	1419	3	exceptions	exception	NOUN
taxlaw-2813	1419	4	,	,	PUNCT
taxlaw-2813	1419	5	like	like	ADP
taxlaw-2813	1419	6	jeffrey	jeffrey	PROPN
taxlaw-2813	1419	7	owens	owens	PROPN
taxlaw-2813	1419	8	as	as	ADP
taxlaw-2813	1419	9	the	the	DET
taxlaw-2813	1419	10	director	director	NOUN
taxlaw-2813	1419	11	of	of	ADP
taxlaw-2813	1419	12	the	the	DET
taxlaw-2813	1419	13	oecd	oecd	PROPN
taxlaw-2813	1419	14	tax	tax	NOUN
taxlaw-2813	1419	15	unit	unit	NOUN
taxlaw-2813	1419	16	,	,	PUNCT
taxlaw-2813	1419	17	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1419	18	are	be	AUX
taxlaw-2813	1419	19	not	not	PART
taxlaw-2813	1419	20	in	in	ADP
taxlaw-2813	1419	21	a	a	DET
taxlaw-2813	1419	22	position	position	NOUN
taxlaw-2813	1419	23	to	to	PART
taxlaw-2813	1419	24	personally	personally	ADV
taxlaw-2813	1419	25	engage	engage	VERB
taxlaw-2813	1419	26	in	in	ADP
taxlaw-2813	1419	27	the	the	DET
taxlaw-2813	1419	28	debate	debate	NOUN
taxlaw-2813	1419	29	.	.	PUNCT
taxlaw-2813	1420	1	rather	rather	ADV
taxlaw-2813	1420	2	,	,	PUNCT
taxlaw-2813	1420	3	they	they	PRON
taxlaw-2813	1420	4	will	will	AUX
taxlaw-2813	1420	5	address	address	VERB
taxlaw-2813	1420	6	policy	policy	NOUN
taxlaw-2813	1420	7	-	-	PUNCT
taxlaw-2813	1420	8	makers	maker	NOUN
taxlaw-2813	1420	9	when	when	SCONJ
taxlaw-2813	1420	10	they	they	PRON
taxlaw-2813	1420	11	see	see	VERB
taxlaw-2813	1420	12	signs	sign	NOUN
taxlaw-2813	1420	13	that	that	SCONJ
taxlaw-2813	1420	14	their	their	PRON
taxlaw-2813	1420	15	interests	interest	NOUN
taxlaw-2813	1420	16	align	align	VERB
taxlaw-2813	1420	17	,	,	PUNCT
taxlaw-2813	1420	18	thus	thus	ADV
taxlaw-2813	1420	19	capturing	capture	VERB
taxlaw-2813	1420	20	the	the	DET
taxlaw-2813	1420	21	opportunities	opportunity	NOUN
taxlaw-2813	1420	22	when	when	SCONJ
taxlaw-2813	1420	23	they	they	PRON
taxlaw-2813	1420	24	present	present	VERB
taxlaw-2813	1420	25	themselves	themselves	PRON
taxlaw-2813	1420	26	.	.	PUNCT
taxlaw-2813	1421	1	344	344	NUM
taxlaw-2813	1421	2	see	see	VERB
taxlaw-2813	1421	3	william	william	PROPN
taxlaw-2813	1421	4	a.	a.	PROPN
taxlaw-2813	1421	5	niskanen	niskanen	PROPN
taxlaw-2813	1421	6	,	,	PUNCT
taxlaw-2813	1421	7	bureaucracy	bureaucracy	NOUN
taxlaw-2813	1421	8	and	and	CCONJ
taxlaw-2813	1421	9	representative	representative	ADJ
taxlaw-2813	1421	10	government	government	NOUN
taxlaw-2813	1421	11	(	(	PUNCT
taxlaw-2813	1421	12	1971	1971	NUM
taxlaw-2813	1421	13	)	)	PUNCT
taxlaw-2813	1421	14	(	(	PUNCT
taxlaw-2813	1421	15	demonstrating	demonstrate	VERB
taxlaw-2813	1421	16	how	how	SCONJ
taxlaw-2813	1421	17	a	a	DET
taxlaw-2813	1421	18	bureaucracy	bureaucracy	NOUN
taxlaw-2813	1421	19	can	can	AUX
taxlaw-2813	1421	20	expand	expand	VERB
taxlaw-2813	1421	21	its	its	PRON
taxlaw-2813	1421	22	services	service	NOUN
taxlaw-2813	1421	23	thanks	thank	NOUN
taxlaw-2813	1421	24	to	to	ADP
taxlaw-2813	1421	25	its	its	PRON
taxlaw-2813	1421	26	special	special	ADJ
taxlaw-2813	1421	27	place	place	NOUN
taxlaw-2813	1421	28	in	in	ADP
taxlaw-2813	1421	29	the	the	DET
taxlaw-2813	1421	30	economy	economy	NOUN
taxlaw-2813	1421	31	)	)	PUNCT
taxlaw-2813	1421	32	;	;	PUNCT
taxlaw-2813	1421	33	see	see	VERB
taxlaw-2813	1421	34	also	also	ADV
taxlaw-2813	1421	35	gordon	gordon	PROPN
taxlaw-2813	1421	36	tullock	tullock	PROPN
taxlaw-2813	1421	37	,	,	PUNCT
taxlaw-2813	1421	38	the	the	DET
taxlaw-2813	1421	39	politics	politic	NOUN
taxlaw-2813	1421	40	of	of	ADP
taxlaw-2813	1421	41	bureaucracy	bureaucracy	NOUN
taxlaw-2813	1421	42	(	(	PUNCT
taxlaw-2813	1421	43	1965	1965	NUM
taxlaw-2813	1421	44	)	)	PUNCT
taxlaw-2813	1421	45	(	(	PUNCT
taxlaw-2813	1421	46	analyzing	analyze	VERB
taxlaw-2813	1421	47	the	the	DET
taxlaw-2813	1421	48	incentive	incentive	NOUN
taxlaw-2813	1421	49	structures	structure	NOUN
taxlaw-2813	1421	50	within	within	ADP
taxlaw-2813	1421	51	a	a	DET
taxlaw-2813	1421	52	bureaucracy	bureaucracy	NOUN
taxlaw-2813	1421	53	and	and	CCONJ
taxlaw-2813	1421	54	the	the	DET
taxlaw-2813	1421	55	managerial	managerial	ADJ
taxlaw-2813	1421	56	dilemmas	dilemma	NOUN
taxlaw-2813	1421	57	of	of	ADP
taxlaw-2813	1421	58	a	a	DET
taxlaw-2813	1421	59	politician	politician	NOUN
taxlaw-2813	1421	60	)	)	PUNCT
taxlaw-2813	1421	61	.	.	PUNCT
taxlaw-2813	1422	1	345	345	NUM
taxlaw-2813	1422	2	see	see	VERB
taxlaw-2813	1422	3	,	,	PUNCT
taxlaw-2813	1422	4	e.g.	e.g.	ADV
taxlaw-2813	1422	5	,	,	PUNCT
taxlaw-2813	1422	6	gordon	gordon	PROPN
taxlaw-2813	1422	7	tullock	tullock	PROPN
taxlaw-2813	1422	8	,	,	PUNCT
taxlaw-2813	1422	9	supra	supra	PROPN
taxlaw-2813	1422	10	note	note	NOUN
taxlaw-2813	1422	11	344	344	NUM
taxlaw-2813	1422	12	(	(	PUNCT
taxlaw-2813	1422	13	explaining	explain	VERB
taxlaw-2813	1422	14	the	the	DET
taxlaw-2813	1422	15	desire	desire	NOUN
taxlaw-2813	1422	16	of	of	ADP
taxlaw-2813	1422	17	a	a	DET
taxlaw-2813	1422	18	politician	politician	NOUN
taxlaw-2813	1422	19	to	to	PART
taxlaw-2813	1422	20	have	have	VERB
taxlaw-2813	1422	21	as	as	ADV
taxlaw-2813	1422	22	many	many	ADJ
taxlaw-2813	1422	23	subordinates	subordinate	NOUN
taxlaw-2813	1422	24	as	as	ADP
taxlaw-2813	1422	25	possible	possible	ADJ
taxlaw-2813	1422	26	)	)	PUNCT
taxlaw-2813	1422	27	.	.	PUNCT
taxlaw-2813	1423	1	58	58	NUM
taxlaw-2813	1423	2	columbia	columbia	PROPN
taxlaw-2813	1423	3	journal	journal	PROPN
taxlaw-2813	1423	4	of	of	ADP
taxlaw-2813	1423	5	tax	tax	NOUN
taxlaw-2813	1423	6	law	law	NOUN
taxlaw-2813	1423	7	[	[	X
taxlaw-2813	1423	8	vol.4:1	vol.4:1	X
taxlaw-2813	1423	9	d.	d.	NOUN
taxlaw-2813	1423	10	conclusion	conclusion	NOUN
taxlaw-2813	1423	11	how	how	SCONJ
taxlaw-2813	1423	12	well	well	ADV
taxlaw-2813	1423	13	does	do	AUX
taxlaw-2813	1423	14	each	each	PRON
taxlaw-2813	1423	15	of	of	ADP
taxlaw-2813	1423	16	these	these	DET
taxlaw-2813	1423	17	models	model	NOUN
taxlaw-2813	1423	18	fit	fit	VERB
taxlaw-2813	1423	19	the	the	DET
taxlaw-2813	1423	20	oecd	oecd	PROPN
taxlaw-2813	1423	21	’s	’s	PART
taxlaw-2813	1423	22	behavior	behavior	NOUN
taxlaw-2813	1423	23	?	?	PUNCT
taxlaw-2813	1424	1	any	any	DET
taxlaw-2813	1424	2	account	account	NOUN
taxlaw-2813	1424	3	of	of	ADP
taxlaw-2813	1424	4	an	an	DET
taxlaw-2813	1424	5	organization	organization	NOUN
taxlaw-2813	1424	6	’s	’s	PART
taxlaw-2813	1424	7	actions	action	NOUN
taxlaw-2813	1424	8	that	that	PRON
taxlaw-2813	1424	9	does	do	AUX
taxlaw-2813	1424	10	not	not	PART
taxlaw-2813	1424	11	include	include	VERB
taxlaw-2813	1424	12	the	the	DET
taxlaw-2813	1424	13	interests	interest	NOUN
taxlaw-2813	1424	14	of	of	ADP
taxlaw-2813	1424	15	the	the	DET
taxlaw-2813	1424	16	governments	government	NOUN
taxlaw-2813	1424	17	that	that	PRON
taxlaw-2813	1424	18	fund	fund	VERB
taxlaw-2813	1424	19	the	the	DET
taxlaw-2813	1424	20	organization	organization	NOUN
taxlaw-2813	1424	21	or	or	CCONJ
taxlaw-2813	1424	22	the	the	DET
taxlaw-2813	1424	23	people	people	NOUN
taxlaw-2813	1424	24	who	who	PRON
taxlaw-2813	1424	25	act	act	VERB
taxlaw-2813	1424	26	within	within	ADP
taxlaw-2813	1424	27	the	the	DET
taxlaw-2813	1424	28	organization	organization	NOUN
taxlaw-2813	1424	29	would	would	AUX
taxlaw-2813	1424	30	not	not	PART
taxlaw-2813	1424	31	be	be	AUX
taxlaw-2813	1424	32	credible	credible	ADJ
taxlaw-2813	1424	33	.	.	PUNCT
taxlaw-2813	1425	1	we	we	PRON
taxlaw-2813	1425	2	are	be	AUX
taxlaw-2813	1425	3	therefore	therefore	ADV
taxlaw-2813	1425	4	skeptical	skeptical	ADJ
taxlaw-2813	1425	5	that	that	SCONJ
taxlaw-2813	1425	6	the	the	DET
taxlaw-2813	1425	7	public	public	ADJ
taxlaw-2813	1425	8	interest	interest	NOUN
taxlaw-2813	1425	9	explanation	explanation	NOUN
taxlaw-2813	1425	10	can	can	AUX
taxlaw-2813	1425	11	stand	stand	VERB
taxlaw-2813	1425	12	alone	alone	ADV
taxlaw-2813	1425	13	.	.	PUNCT
taxlaw-2813	1426	1	however	however	ADV
taxlaw-2813	1426	2	,	,	PUNCT
taxlaw-2813	1426	3	there	there	PRON
taxlaw-2813	1426	4	is	be	VERB
taxlaw-2813	1426	5	one	one	NUM
taxlaw-2813	1426	6	key	key	ADJ
taxlaw-2813	1426	7	element	element	NOUN
taxlaw-2813	1426	8	from	from	ADP
taxlaw-2813	1426	9	this	this	DET
taxlaw-2813	1426	10	model	model	NOUN
taxlaw-2813	1426	11	that	that	PRON
taxlaw-2813	1426	12	is	be	AUX
taxlaw-2813	1426	13	important	important	ADJ
taxlaw-2813	1426	14	to	to	PART
taxlaw-2813	1426	15	acknowledge	acknowledge	VERB
taxlaw-2813	1426	16	.	.	PUNCT
taxlaw-2813	1427	1	the	the	DET
taxlaw-2813	1427	2	oecd	oecd	PROPN
taxlaw-2813	1427	3	as	as	ADP
taxlaw-2813	1427	4	an	an	DET
taxlaw-2813	1427	5	organization	organization	NOUN
taxlaw-2813	1427	6	has	have	AUX
taxlaw-2813	1427	7	,	,	PUNCT
taxlaw-2813	1427	8	over	over	ADP
taxlaw-2813	1427	9	time	time	NOUN
taxlaw-2813	1427	10	,	,	PUNCT
taxlaw-2813	1427	11	promoted	promote	VERB
taxlaw-2813	1427	12	economic	economic	ADJ
taxlaw-2813	1427	13	liberalization	liberalization	NOUN
taxlaw-2813	1427	14	.	.	PUNCT
taxlaw-2813	1428	1	in	in	ADP
taxlaw-2813	1428	2	their	their	PRON
taxlaw-2813	1428	3	economic	economic	ADJ
taxlaw-2813	1428	4	surveys	survey	NOUN
taxlaw-2813	1428	5	,	,	PUNCT
taxlaw-2813	1428	6	the	the	DET
taxlaw-2813	1428	7	organization	organization	NOUN
taxlaw-2813	1428	8	provides	provide	VERB
taxlaw-2813	1428	9	policy	policy	NOUN
taxlaw-2813	1428	10	recommendations	recommendation	NOUN
taxlaw-2813	1428	11	to	to	ADP
taxlaw-2813	1428	12	countries	country	NOUN
taxlaw-2813	1428	13	,	,	PUNCT
taxlaw-2813	1428	14	which	which	PRON
taxlaw-2813	1428	15	traditionally	traditionally	ADV
taxlaw-2813	1428	16	have	have	AUX
taxlaw-2813	1428	17	focused	focus	VERB
taxlaw-2813	1428	18	on	on	ADP
taxlaw-2813	1428	19	increasing	increase	VERB
taxlaw-2813	1428	20	competition	competition	NOUN
taxlaw-2813	1428	21	,	,	PUNCT
taxlaw-2813	1428	22	work	work	NOUN
taxlaw-2813	1428	23	incentives	incentive	NOUN
taxlaw-2813	1428	24	and	and	CCONJ
taxlaw-2813	1428	25	fiscal	fiscal	ADJ
taxlaw-2813	1428	26	discipline	discipline	NOUN
taxlaw-2813	1428	27	.	.	PUNCT
taxlaw-2813	1429	1	other	other	ADJ
taxlaw-2813	1429	2	recommendations	recommendation	NOUN
taxlaw-2813	1429	3	include	include	VERB
taxlaw-2813	1429	4	monetary	monetary	ADJ
taxlaw-2813	1429	5	reforms	reform	NOUN
taxlaw-2813	1429	6	and	and	CCONJ
taxlaw-2813	1429	7	promoting	promote	VERB
taxlaw-2813	1429	8	labor	labor	NOUN
taxlaw-2813	1429	9	market	market	NOUN
taxlaw-2813	1429	10	flexibility.346	flexibility.346	ADJ
taxlaw-2813	1429	11	as	as	ADP
taxlaw-2813	1429	12	the	the	DET
taxlaw-2813	1429	13	organization	organization	NOUN
taxlaw-2813	1429	14	has	have	AUX
taxlaw-2813	1429	15	generally	generally	ADV
taxlaw-2813	1429	16	been	be	AUX
taxlaw-2813	1429	17	supportive	supportive	ADJ
taxlaw-2813	1429	18	of	of	ADP
taxlaw-2813	1429	19	the	the	DET
taxlaw-2813	1429	20	opening	opening	NOUN
taxlaw-2813	1429	21	of	of	ADP
taxlaw-2813	1429	22	markets	market	NOUN
taxlaw-2813	1429	23	and	and	CCONJ
taxlaw-2813	1429	24	the	the	DET
taxlaw-2813	1429	25	expansion	expansion	NOUN
taxlaw-2813	1429	26	of	of	ADP
taxlaw-2813	1429	27	competition	competition	NOUN
taxlaw-2813	1429	28	as	as	ADP
taxlaw-2813	1429	29	a	a	DET
taxlaw-2813	1429	30	means	means	NOUN
taxlaw-2813	1429	31	for	for	ADP
taxlaw-2813	1429	32	economic	economic	ADJ
taxlaw-2813	1429	33	development	development	NOUN
taxlaw-2813	1429	34	,	,	PUNCT
taxlaw-2813	1429	35	the	the	DET
taxlaw-2813	1429	36	oecd	oecd	NOUN
taxlaw-2813	1429	37	might	might	AUX
taxlaw-2813	1429	38	be	be	AUX
taxlaw-2813	1429	39	seen	see	VERB
taxlaw-2813	1429	40	as	as	ADP
taxlaw-2813	1429	41	a	a	DET
taxlaw-2813	1429	42	“	"	PUNCT
taxlaw-2813	1429	43	tie	tie	VERB
taxlaw-2813	1429	44	me	i	PRON
taxlaw-2813	1429	45	to	to	ADP
taxlaw-2813	1429	46	the	the	DET
taxlaw-2813	1429	47	mast	mast	NOUN
taxlaw-2813	1429	48	”	"	PUNCT
taxlaw-2813	1429	49	effort	effort	NOUN
taxlaw-2813	1429	50	by	by	ADP
taxlaw-2813	1429	51	member	member	NOUN
taxlaw-2813	1429	52	states	state	NOUN
taxlaw-2813	1429	53	to	to	PART
taxlaw-2813	1429	54	assist	assist	VERB
taxlaw-2813	1429	55	them	they	PRON
taxlaw-2813	1429	56	in	in	ADP
taxlaw-2813	1429	57	resisting	resist	VERB
taxlaw-2813	1429	58	domestic	domestic	ADJ
taxlaw-2813	1429	59	political	political	ADJ
taxlaw-2813	1429	60	pressures	pressure	NOUN
taxlaw-2813	1429	61	to	to	PART
taxlaw-2813	1429	62	restrict	restrict	VERB
taxlaw-2813	1429	63	the	the	DET
taxlaw-2813	1429	64	growth	growth	NOUN
taxlaw-2813	1429	65	of	of	ADP
taxlaw-2813	1429	66	markets	market	NOUN
taxlaw-2813	1429	67	.	.	PUNCT
taxlaw-2813	1430	1	the	the	DET
taxlaw-2813	1430	2	tax	tax	NOUN
taxlaw-2813	1430	3	-	-	PUNCT
taxlaw-2813	1430	4	harmonization	harmonization	NOUN
taxlaw-2813	1430	5	efforts	effort	NOUN
taxlaw-2813	1430	6	appear	appear	VERB
taxlaw-2813	1430	7	on	on	ADP
taxlaw-2813	1430	8	the	the	DET
taxlaw-2813	1430	9	surface	surface	NOUN
taxlaw-2813	1430	10	to	to	PART
taxlaw-2813	1430	11	be	be	AUX
taxlaw-2813	1430	12	similar	similar	ADJ
taxlaw-2813	1430	13	—	—	PUNCT
taxlaw-2813	1430	14	as	as	ADP
taxlaw-2813	1430	15	with	with	ADP
taxlaw-2813	1430	16	competition	competition	NOUN
taxlaw-2813	1430	17	-	-	PUNCT
taxlaw-2813	1430	18	expanding	expand	VERB
taxlaw-2813	1430	19	measures	measure	NOUN
taxlaw-2813	1430	20	,	,	PUNCT
taxlaw-2813	1430	21	there	there	PRON
taxlaw-2813	1430	22	is	be	VERB
taxlaw-2813	1430	23	an	an	DET
taxlaw-2813	1430	24	element	element	NOUN
taxlaw-2813	1430	25	of	of	ADP
taxlaw-2813	1430	26	self	self	NOUN
taxlaw-2813	1430	27	-	-	PUNCT
taxlaw-2813	1430	28	imposed	impose	VERB
taxlaw-2813	1430	29	restrictions	restriction	NOUN
taxlaw-2813	1430	30	being	be	AUX
taxlaw-2813	1430	31	used	use	VERB
taxlaw-2813	1430	32	to	to	PART
taxlaw-2813	1430	33	prevent	prevent	VERB
taxlaw-2813	1430	34	defections	defection	NOUN
taxlaw-2813	1430	35	.	.	PUNCT
taxlaw-2813	1431	1	the	the	DET
taxlaw-2813	1431	2	similarity	similarity	NOUN
taxlaw-2813	1431	3	is	be	AUX
taxlaw-2813	1431	4	only	only	ADV
taxlaw-2813	1431	5	on	on	ADP
taxlaw-2813	1431	6	the	the	DET
taxlaw-2813	1431	7	surface	surface	NOUN
taxlaw-2813	1431	8	,	,	PUNCT
taxlaw-2813	1431	9	however	however	ADV
taxlaw-2813	1431	10	,	,	PUNCT
taxlaw-2813	1431	11	as	as	SCONJ
taxlaw-2813	1431	12	the	the	DET
taxlaw-2813	1431	13	tax	tax	NOUN
taxlaw-2813	1431	14	harmonization	harmonization	NOUN
taxlaw-2813	1431	15	efforts	effort	NOUN
taxlaw-2813	1431	16	are	be	AUX
taxlaw-2813	1431	17	primarily	primarily	ADV
taxlaw-2813	1431	18	aimed	aim	VERB
taxlaw-2813	1431	19	at	at	ADP
taxlaw-2813	1431	20	non	non	ADJ
taxlaw-2813	1431	21	-	-	NOUN
taxlaw-2813	1431	22	members	member	NOUN
taxlaw-2813	1431	23	—	—	PUNCT
taxlaw-2813	1431	24	thus	thus	ADV
taxlaw-2813	1431	25	rather	rather	ADV
taxlaw-2813	1431	26	than	than	SCONJ
taxlaw-2813	1431	27	“	"	PUNCT
taxlaw-2813	1431	28	tie	tie	VERB
taxlaw-2813	1431	29	me	i	PRON
taxlaw-2813	1431	30	to	to	ADP
taxlaw-2813	1431	31	the	the	DET
taxlaw-2813	1431	32	mast	mast	NOUN
taxlaw-2813	1431	33	,	,	PUNCT
taxlaw-2813	1431	34	”	"	PUNCT
taxlaw-2813	1431	35	they	they	PRON
taxlaw-2813	1431	36	appear	appear	VERB
taxlaw-2813	1431	37	to	to	PART
taxlaw-2813	1431	38	be	be	AUX
taxlaw-2813	1431	39	more	more	ADJ
taxlaw-2813	1431	40	“	"	PUNCT
taxlaw-2813	1431	41	tie	tie	VERB
taxlaw-2813	1431	42	you	you	PRON
taxlaw-2813	1431	43	to	to	ADP
taxlaw-2813	1431	44	the	the	DET
taxlaw-2813	1431	45	mast	mast	NOUN
taxlaw-2813	1431	46	.	.	PUNCT
taxlaw-2813	1431	47	”	"	PUNCT
taxlaw-2813	1432	1	the	the	DET
taxlaw-2813	1432	2	oecd	oecd	PROPN
taxlaw-2813	1432	3	developed	develop	VERB
taxlaw-2813	1432	4	from	from	ADP
taxlaw-2813	1432	5	its	its	PRON
taxlaw-2813	1432	6	founding	founding	NOUN
taxlaw-2813	1432	7	as	as	ADP
taxlaw-2813	1432	8	an	an	DET
taxlaw-2813	1432	9	arena	arena	NOUN
taxlaw-2813	1432	10	for	for	ADP
taxlaw-2813	1432	11	international	international	ADJ
taxlaw-2813	1432	12	agreements	agreement	NOUN
taxlaw-2813	1432	13	on	on	ADP
taxlaw-2813	1432	14	taxation	taxation	NOUN
taxlaw-2813	1432	15	and	and	CCONJ
taxlaw-2813	1432	16	the	the	DET
taxlaw-2813	1432	17	prominent	prominent	ADJ
taxlaw-2813	1432	18	body	body	NOUN
taxlaw-2813	1432	19	of	of	ADP
taxlaw-2813	1432	20	experts	expert	NOUN
taxlaw-2813	1432	21	on	on	ADP
taxlaw-2813	1432	22	tax	tax	NOUN
taxlaw-2813	1432	23	treaties	treaty	NOUN
taxlaw-2813	1432	24	.	.	PUNCT
taxlaw-2813	1433	1	it	it	PRON
taxlaw-2813	1433	2	gained	gain	VERB
taxlaw-2813	1433	3	prominence	prominence	NOUN
taxlaw-2813	1433	4	as	as	SCONJ
taxlaw-2813	1433	5	its	its	PRON
taxlaw-2813	1433	6	model	model	NOUN
taxlaw-2813	1433	7	tax	tax	NOUN
taxlaw-2813	1433	8	convention	convention	NOUN
taxlaw-2813	1433	9	came	come	VERB
taxlaw-2813	1433	10	to	to	PART
taxlaw-2813	1433	11	serve	serve	VERB
taxlaw-2813	1433	12	as	as	ADP
taxlaw-2813	1433	13	a	a	DET
taxlaw-2813	1433	14	blueprint	blueprint	NOUN
taxlaw-2813	1433	15	for	for	ADP
taxlaw-2813	1433	16	bilateral	bilateral	ADJ
taxlaw-2813	1433	17	tax	tax	NOUN
taxlaw-2813	1433	18	treaties	treaty	NOUN
taxlaw-2813	1433	19	,	,	PUNCT
taxlaw-2813	1433	20	as	as	SCONJ
taxlaw-2813	1433	21	countries	country	NOUN
taxlaw-2813	1433	22	tried	try	VERB
taxlaw-2813	1433	23	their	their	PRON
taxlaw-2813	1433	24	best	good	ADJ
taxlaw-2813	1433	25	to	to	PART
taxlaw-2813	1433	26	avoid	avoid	VERB
taxlaw-2813	1433	27	double	double	ADJ
taxlaw-2813	1433	28	taxation	taxation	NOUN
taxlaw-2813	1433	29	between	between	ADP
taxlaw-2813	1433	30	countries	country	NOUN
taxlaw-2813	1433	31	to	to	PART
taxlaw-2813	1433	32	prevent	prevent	VERB
taxlaw-2813	1433	33	reductions	reduction	NOUN
taxlaw-2813	1433	34	in	in	ADP
taxlaw-2813	1433	35	international	international	ADJ
taxlaw-2813	1433	36	business	business	NOUN
taxlaw-2813	1433	37	and	and	CCONJ
taxlaw-2813	1433	38	economic	economic	ADJ
taxlaw-2813	1433	39	growth	growth	NOUN
taxlaw-2813	1433	40	.	.	PUNCT
taxlaw-2813	1434	1	the	the	DET
taxlaw-2813	1434	2	project	project	NOUN
taxlaw-2813	1434	3	that	that	PRON
taxlaw-2813	1434	4	the	the	DET
taxlaw-2813	1434	5	organization	organization	NOUN
taxlaw-2813	1434	6	launched	launch	VERB
taxlaw-2813	1434	7	as	as	ADP
taxlaw-2813	1434	8	part	part	NOUN
taxlaw-2813	1434	9	of	of	ADP
taxlaw-2813	1434	10	its	its	PRON
taxlaw-2813	1434	11	work	work	NOUN
taxlaw-2813	1434	12	on	on	ADP
taxlaw-2813	1434	13	taxation	taxation	NOUN
taxlaw-2813	1434	14	and	and	CCONJ
taxlaw-2813	1434	15	against	against	ADP
taxlaw-2813	1434	16	harmful	harmful	ADJ
taxlaw-2813	1434	17	tax	tax	NOUN
taxlaw-2813	1434	18	competition	competition	NOUN
taxlaw-2813	1434	19	in	in	ADP
taxlaw-2813	1434	20	the	the	DET
taxlaw-2813	1434	21	1990s	1990	NOUN
taxlaw-2813	1434	22	broke	break	VERB
taxlaw-2813	1434	23	with	with	ADP
taxlaw-2813	1434	24	the	the	DET
taxlaw-2813	1434	25	tradition	tradition	NOUN
taxlaw-2813	1434	26	of	of	ADP
taxlaw-2813	1434	27	enhancing	enhance	VERB
taxlaw-2813	1434	28	the	the	DET
taxlaw-2813	1434	29	global	global	ADJ
taxlaw-2813	1434	30	business	business	NOUN
taxlaw-2813	1434	31	climate	climate	NOUN
taxlaw-2813	1434	32	to	to	PART
taxlaw-2813	1434	33	influence	influence	VERB
taxlaw-2813	1434	34	the	the	DET
taxlaw-2813	1434	35	national	national	ADJ
taxlaw-2813	1434	36	tax	tax	NOUN
taxlaw-2813	1434	37	policies	policy	NOUN
taxlaw-2813	1434	38	of	of	ADP
taxlaw-2813	1434	39	non	non	ADJ
taxlaw-2813	1434	40	-	-	ADJ
taxlaw-2813	1434	41	compliant	compliant	ADJ
taxlaw-2813	1434	42	countries	country	NOUN
taxlaw-2813	1434	43	.	.	PUNCT
taxlaw-2813	1435	1	those	those	PRON
taxlaw-2813	1435	2	sympathizing	sympathize	VERB
taxlaw-2813	1435	3	with	with	ADP
taxlaw-2813	1435	4	the	the	DET
taxlaw-2813	1435	5	oecd	oecd	PROPN
taxlaw-2813	1435	6	project	project	NOUN
taxlaw-2813	1435	7	against	against	ADP
taxlaw-2813	1435	8	harmful	harmful	ADJ
taxlaw-2813	1435	9	tax	tax	NOUN
taxlaw-2813	1435	10	competition	competition	NOUN
taxlaw-2813	1435	11	hold	hold	VERB
taxlaw-2813	1435	12	that	that	SCONJ
taxlaw-2813	1435	13	the	the	DET
taxlaw-2813	1435	14	oecd	oecd	PROPN
taxlaw-2813	1435	15	consists	consist	VERB
taxlaw-2813	1435	16	of	of	ADP
taxlaw-2813	1435	17	self	self	NOUN
taxlaw-2813	1435	18	-	-	PUNCT
taxlaw-2813	1435	19	sacrificing	sacrifice	VERB
taxlaw-2813	1435	20	souls	soul	NOUN
taxlaw-2813	1435	21	pursuing	pursue	VERB
taxlaw-2813	1435	22	the	the	DET
taxlaw-2813	1435	23	global	global	ADJ
taxlaw-2813	1435	24	good	good	NOUN
taxlaw-2813	1435	25	;	;	PUNCT
taxlaw-2813	1435	26	meanwhile	meanwhile	ADV
taxlaw-2813	1435	27	,	,	PUNCT
taxlaw-2813	1435	28	tax	tax	NOUN
taxlaw-2813	1435	29	avoiders	avoider	NOUN
taxlaw-2813	1435	30	and	and	CCONJ
taxlaw-2813	1435	31	tax	tax	NOUN
taxlaw-2813	1435	32	planners	planner	NOUN
taxlaw-2813	1435	33	are	be	AUX
taxlaw-2813	1435	34	sinister	sinister	ADJ
taxlaw-2813	1435	35	misers	miser	NOUN
taxlaw-2813	1435	36	draining	drain	VERB
taxlaw-2813	1435	37	the	the	DET
taxlaw-2813	1435	38	common	common	ADJ
taxlaw-2813	1435	39	resources	resource	NOUN
taxlaw-2813	1435	40	by	by	ADP
taxlaw-2813	1435	41	enjoying	enjoy	VERB
taxlaw-2813	1435	42	public	public	ADJ
taxlaw-2813	1435	43	goods	good	NOUN
taxlaw-2813	1435	44	while	while	SCONJ
taxlaw-2813	1435	45	not	not	PART
taxlaw-2813	1435	46	contributing	contribute	VERB
taxlaw-2813	1435	47	to	to	ADP
taxlaw-2813	1435	48	them	they	PRON
taxlaw-2813	1435	49	.	.	PUNCT
taxlaw-2813	1436	1	critics	critic	NOUN
taxlaw-2813	1436	2	of	of	ADP
taxlaw-2813	1436	3	the	the	DET
taxlaw-2813	1436	4	oecd	oecd	PROPN
taxlaw-2813	1436	5	project	project	NOUN
taxlaw-2813	1436	6	may	may	AUX
taxlaw-2813	1436	7	describe	describe	VERB
taxlaw-2813	1436	8	governments	government	NOUN
taxlaw-2813	1436	9	as	as	SCONJ
taxlaw-2813	1436	10	evil	evil	ADJ
taxlaw-2813	1436	11	socialists	socialist	NOUN
taxlaw-2813	1436	12	trying	try	VERB
taxlaw-2813	1436	13	to	to	PART
taxlaw-2813	1436	14	quash	quash	VERB
taxlaw-2813	1436	15	small	small	ADJ
taxlaw-2813	1436	16	island	island	NOUN
taxlaw-2813	1436	17	jurisdiction	jurisdiction	NOUN
taxlaw-2813	1436	18	,	,	PUNCT
taxlaw-2813	1436	19	remorselessly	remorselessly	ADV
taxlaw-2813	1436	20	draining	drain	VERB
taxlaw-2813	1436	21	them	they	PRON
taxlaw-2813	1436	22	of	of	ADP
taxlaw-2813	1436	23	their	their	PRON
taxlaw-2813	1436	24	own	own	ADJ
taxlaw-2813	1436	25	income	income	NOUN
taxlaw-2813	1436	26	and	and	CCONJ
taxlaw-2813	1436	27	forming	form	VERB
taxlaw-2813	1436	28	the	the	DET
taxlaw-2813	1436	29	international	international	ADJ
taxlaw-2813	1436	30	tax	tax	NOUN
taxlaw-2813	1436	31	cartel	cartel	NOUN
taxlaw-2813	1436	32	that	that	PRON
taxlaw-2813	1436	33	they	they	PRON
taxlaw-2813	1436	34	need	need	VERB
taxlaw-2813	1436	35	to	to	PART
taxlaw-2813	1436	36	tax	tax	VERB
taxlaw-2813	1436	37	their	their	PRON
taxlaw-2813	1436	38	own	own	ADJ
taxlaw-2813	1436	39	citizens	citizen	NOUN
taxlaw-2813	1436	40	as	as	ADV
taxlaw-2813	1436	41	much	much	ADV
taxlaw-2813	1436	42	as	as	ADP
taxlaw-2813	1436	43	possible	possible	ADJ
taxlaw-2813	1436	44	.	.	PUNCT
taxlaw-2813	1437	1	we	we	PRON
taxlaw-2813	1437	2	take	take	VERB
taxlaw-2813	1437	3	the	the	DET
taxlaw-2813	1437	4	view	view	NOUN
taxlaw-2813	1437	5	that	that	SCONJ
taxlaw-2813	1437	6	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1437	7	and	and	CCONJ
taxlaw-2813	1437	8	politicians	politician	NOUN
taxlaw-2813	1437	9	are	be	AUX
taxlaw-2813	1437	10	neither	neither	CCONJ
taxlaw-2813	1437	11	more	more	ADJ
taxlaw-2813	1437	12	nor	nor	CCONJ
taxlaw-2813	1437	13	less	less	ADV
taxlaw-2813	1437	14	sinister	sinister	ADJ
taxlaw-2813	1437	15	than	than	ADP
taxlaw-2813	1437	16	anyone	anyone	PRON
taxlaw-2813	1437	17	else	else	ADV
taxlaw-2813	1437	18	,	,	PUNCT
taxlaw-2813	1437	19	a	a	DET
taxlaw-2813	1437	20	view	view	NOUN
taxlaw-2813	1437	21	that	that	PRON
taxlaw-2813	1437	22	allows	allow	VERB
taxlaw-2813	1437	23	us	we	PRON
taxlaw-2813	1437	24	to	to	PART
taxlaw-2813	1437	25	analyze	analyze	VERB
taxlaw-2813	1437	26	the	the	DET
taxlaw-2813	1437	27	incentives	incentive	NOUN
taxlaw-2813	1437	28	of	of	ADP
taxlaw-2813	1437	29	the	the	DET
taxlaw-2813	1437	30	actors	actor	NOUN
taxlaw-2813	1437	31	as	as	ADP
taxlaw-2813	1437	32	rational	rational	ADJ
taxlaw-2813	1437	33	.	.	PUNCT
taxlaw-2813	1438	1	how	how	SCONJ
taxlaw-2813	1438	2	did	do	AUX
taxlaw-2813	1438	3	this	this	DET
taxlaw-2813	1438	4	mission	mission	NOUN
taxlaw-2813	1438	5	creep	creep	NOUN
taxlaw-2813	1438	6	come	come	VERB
taxlaw-2813	1438	7	about	about	ADP
taxlaw-2813	1438	8	?	?	PUNCT
taxlaw-2813	1439	1	considering	consider	VERB
taxlaw-2813	1439	2	the	the	DET
taxlaw-2813	1439	3	bureaucratic	bureaucratic	ADJ
taxlaw-2813	1439	4	and	and	CCONJ
taxlaw-2813	1439	5	cartel	cartel	NOUN
taxlaw-2813	1439	6	explanations	explanation	NOUN
taxlaw-2813	1439	7	helps	help	VERB
taxlaw-2813	1439	8	us	we	PRON
taxlaw-2813	1439	9	understand	understand	VERB
taxlaw-2813	1439	10	the	the	DET
taxlaw-2813	1439	11	development	development	NOUN
taxlaw-2813	1439	12	of	of	ADP
taxlaw-2813	1439	13	the	the	DET
taxlaw-2813	1439	14	oecd	oecd	PROPN
taxlaw-2813	1439	15	’s	’s	PART
taxlaw-2813	1439	16	tax	tax	NOUN
taxlaw-2813	1439	17	efforts	effort	NOUN
taxlaw-2813	1439	18	.	.	PUNCT
taxlaw-2813	1440	1	given	give	VERB
taxlaw-2813	1440	2	the	the	DET
taxlaw-2813	1440	3	organization	organization	NOUN
taxlaw-2813	1440	4	’s	’s	PART
taxlaw-2813	1440	5	focus	focus	NOUN
taxlaw-2813	1440	6	,	,	PUNCT
taxlaw-2813	1440	7	the	the	DET
taxlaw-2813	1440	8	original	original	ADJ
taxlaw-2813	1440	9	mandate	mandate	NOUN
taxlaw-2813	1440	10	was	be	AUX
taxlaw-2813	1440	11	to	to	PART
taxlaw-2813	1440	12	coordinate	coordinate	VERB
taxlaw-2813	1440	13	the	the	DET
taxlaw-2813	1440	14	north	north	NOUN
taxlaw-2813	1440	15	american	american	ADJ
taxlaw-2813	1440	16	funding	funding	NOUN
taxlaw-2813	1440	17	of	of	ADP
taxlaw-2813	1440	18	efforts	effort	NOUN
taxlaw-2813	1440	19	to	to	PART
taxlaw-2813	1440	20	rebuild	rebuild	VERB
taxlaw-2813	1440	21	europe	europe	PROPN
taxlaw-2813	1440	22	’s	’s	PART
taxlaw-2813	1440	23	economies	economy	NOUN
taxlaw-2813	1440	24	after	after	ADP
taxlaw-2813	1440	25	the	the	DET
taxlaw-2813	1440	26	devastation	devastation	NOUN
taxlaw-2813	1440	27	of	of	ADP
taxlaw-2813	1440	28	world	world	PROPN
taxlaw-2813	1440	29	war	war	PROPN
taxlaw-2813	1440	30	ii	ii	PROPN
taxlaw-2813	1440	31	.	.	PUNCT
taxlaw-2813	1441	1	as	as	SCONJ
taxlaw-2813	1441	2	that	that	DET
taxlaw-2813	1441	3	goal	goal	NOUN
taxlaw-2813	1441	4	was	be	AUX
taxlaw-2813	1441	5	accomplished	accomplish	VERB
taxlaw-2813	1441	6	,	,	PUNCT
taxlaw-2813	1441	7	the	the	DET
taxlaw-2813	1441	8	organization	organization	NOUN
taxlaw-2813	1441	9	turned	turn	VERB
taxlaw-2813	1441	10	to	to	ADP
taxlaw-2813	1441	11	expanding	expand	VERB
taxlaw-2813	1441	12	markets	market	NOUN
taxlaw-2813	1441	13	and	and	CCONJ
taxlaw-2813	1441	14	reducing	reduce	VERB
taxlaw-2813	1441	15	the	the	DET
taxlaw-2813	1441	16	transactions	transaction	NOUN
taxlaw-2813	1441	17	costs	cost	NOUN
taxlaw-2813	1441	18	of	of	ADP
taxlaw-2813	1441	19	doing	do	VERB
taxlaw-2813	1441	20	business	business	NOUN
taxlaw-2813	1441	21	across	across	ADP
taxlaw-2813	1441	22	members	member	NOUN
taxlaw-2813	1441	23	’	'	PUNCT
taxlaw-2813	1441	24	borders	border	NOUN
taxlaw-2813	1441	25	.	.	PUNCT
taxlaw-2813	1442	1	this	this	PRON
taxlaw-2813	1442	2	served	serve	VERB
taxlaw-2813	1442	3	as	as	ADP
taxlaw-2813	1442	4	a	a	DET
taxlaw-2813	1442	5	winning	win	VERB
taxlaw-2813	1442	6	strategy	strategy	NOUN
taxlaw-2813	1442	7	in	in	ADP
taxlaw-2813	1442	8	national	national	ADJ
taxlaw-2813	1442	9	politics	politic	NOUN
taxlaw-2813	1442	10	,	,	PUNCT
taxlaw-2813	1442	11	while	while	SCONJ
taxlaw-2813	1442	12	benefitting	benefit	VERB
taxlaw-2813	1442	13	growth	growth	NOUN
taxlaw-2813	1442	14	in	in	ADP
taxlaw-2813	1442	15	a	a	DET
taxlaw-2813	1442	16	world	world	NOUN
taxlaw-2813	1442	17	that	that	PRON
taxlaw-2813	1442	18	was	be	AUX
taxlaw-2813	1442	19	becoming	becoming	AUX
taxlaw-2813	1442	20	increasingly	increasingly	ADV
taxlaw-2813	1442	21	tied	tie	VERB
taxlaw-2813	1442	22	together	together	ADV
taxlaw-2813	1442	23	.	.	PUNCT
taxlaw-2813	1443	1	politicians	politician	NOUN
taxlaw-2813	1443	2	could	could	AUX
taxlaw-2813	1443	3	show	show	VERB
taxlaw-2813	1443	4	that	that	SCONJ
taxlaw-2813	1443	5	they	they	PRON
taxlaw-2813	1443	6	were	be	AUX
taxlaw-2813	1443	7	promoting	promote	VERB
taxlaw-2813	1443	8	trade	trade	NOUN
taxlaw-2813	1443	9	and	and	CCONJ
taxlaw-2813	1443	10	therefore	therefore	ADV
taxlaw-2813	1443	11	prosperity	prosperity	NOUN
taxlaw-2813	1443	12	by	by	ADP
taxlaw-2813	1443	13	unilateral	unilateral	ADJ
taxlaw-2813	1443	14	or	or	CCONJ
taxlaw-2813	1443	15	bilateral	bilateral	ADJ
taxlaw-2813	1443	16	commitments	commitment	NOUN
taxlaw-2813	1443	17	and	and	CCONJ
taxlaw-2813	1443	18	treaties	treaty	NOUN
taxlaw-2813	1443	19	.	.	PUNCT
taxlaw-2813	1444	1	others	other	NOUN
taxlaw-2813	1444	2	could	could	AUX
taxlaw-2813	1444	3	use	use	VERB
taxlaw-2813	1444	4	the	the	DET
taxlaw-2813	1444	5	oecd	oecd	PROPN
taxlaw-2813	1444	6	to	to	PART
taxlaw-2813	1444	7	make	make	VERB
taxlaw-2813	1444	8	shared	shared	ADJ
taxlaw-2813	1444	9	commitments	commitment	NOUN
taxlaw-2813	1444	10	.	.	PUNCT
taxlaw-2813	1445	1	since	since	SCONJ
taxlaw-2813	1445	2	the	the	DET
taxlaw-2813	1445	3	interest	interest	NOUN
taxlaw-2813	1445	4	in	in	ADP
taxlaw-2813	1445	5	reaping	reap	VERB
taxlaw-2813	1445	6	the	the	DET
taxlaw-2813	1445	7	benefits	benefit	NOUN
taxlaw-2813	1445	8	from	from	ADP
taxlaw-2813	1445	9	346	346	NUM
taxlaw-2813	1445	10	see	see	NOUN
taxlaw-2813	1445	11	bergh	bergh	PROPN
taxlaw-2813	1445	12	&	&	CCONJ
taxlaw-2813	1445	13	dackehag	dackehag	PROPN
taxlaw-2813	1445	14	,	,	PUNCT
taxlaw-2813	1445	15	supra	supra	PROPN
taxlaw-2813	1445	16	note	note	PROPN
taxlaw-2813	1445	17	5	5	NUM
taxlaw-2813	1445	18	,	,	PUNCT
taxlaw-2813	1445	19	at	at	ADP
taxlaw-2813	1445	20	4	4	NUM
taxlaw-2813	1445	21	.	.	NOUN
taxlaw-2813	1445	22	2012	2012	NUM
taxlaw-2813	1445	23	]	]	PUNCT
taxlaw-2813	1445	24	cartelizing	cartelize	VERB
taxlaw-2813	1445	25	taxes	taxis	NOUN
taxlaw-2813	1445	26	59	59	NUM
taxlaw-2813	1445	27	global	global	ADJ
taxlaw-2813	1445	28	integration	integration	NOUN
taxlaw-2813	1445	29	and	and	CCONJ
taxlaw-2813	1445	30	trade	trade	NOUN
taxlaw-2813	1445	31	was	be	AUX
taxlaw-2813	1445	32	shared	share	VERB
taxlaw-2813	1445	33	among	among	ADP
taxlaw-2813	1445	34	most	most	ADJ
taxlaw-2813	1445	35	countries	country	NOUN
taxlaw-2813	1445	36	,	,	PUNCT
taxlaw-2813	1445	37	interests	interest	NOUN
taxlaw-2813	1445	38	groups	group	NOUN
taxlaw-2813	1445	39	seeking	seek	VERB
taxlaw-2813	1445	40	to	to	PART
taxlaw-2813	1445	41	further	further	ADJ
taxlaw-2813	1445	42	economic	economic	ADJ
taxlaw-2813	1445	43	liberalization	liberalization	NOUN
taxlaw-2813	1445	44	were	be	AUX
taxlaw-2813	1445	45	able	able	ADJ
taxlaw-2813	1445	46	to	to	PART
taxlaw-2813	1445	47	coordinate	coordinate	VERB
taxlaw-2813	1445	48	with	with	ADP
taxlaw-2813	1445	49	similar	similar	ADJ
taxlaw-2813	1445	50	interests	interest	NOUN
taxlaw-2813	1445	51	elsewhere	elsewhere	ADV
taxlaw-2813	1445	52	.	.	PUNCT
taxlaw-2813	1446	1	as	as	SCONJ
taxlaw-2813	1446	2	people	people	NOUN
taxlaw-2813	1446	3	within	within	ADP
taxlaw-2813	1446	4	leading	leading	ADJ
taxlaw-2813	1446	5	european	european	ADJ
taxlaw-2813	1446	6	governments	government	NOUN
taxlaw-2813	1446	7	grew	grow	VERB
taxlaw-2813	1446	8	worried	worried	ADJ
taxlaw-2813	1446	9	about	about	ADP
taxlaw-2813	1446	10	the	the	DET
taxlaw-2813	1446	11	impact	impact	NOUN
taxlaw-2813	1446	12	of	of	ADP
taxlaw-2813	1446	13	unbridled	unbridled	ADJ
taxlaw-2813	1446	14	“	"	PUNCT
taxlaw-2813	1446	15	anglo	anglo	ADJ
taxlaw-2813	1446	16	-	-	PUNCT
taxlaw-2813	1446	17	saxon	saxon	NOUN
taxlaw-2813	1446	18	capitalism	capitalism	NOUN
taxlaw-2813	1446	19	”	"	PUNCT
taxlaw-2813	1446	20	on	on	ADP
taxlaw-2813	1446	21	their	their	PRON
taxlaw-2813	1446	22	social	social	ADJ
taxlaw-2813	1446	23	systems	system	NOUN
taxlaw-2813	1446	24	,	,	PUNCT
taxlaw-2813	1446	25	347	347	NUM
taxlaw-2813	1446	26	they	they	PRON
taxlaw-2813	1446	27	became	become	VERB
taxlaw-2813	1446	28	more	more	ADV
taxlaw-2813	1446	29	interested	interested	ADJ
taxlaw-2813	1446	30	in	in	ADP
taxlaw-2813	1446	31	seeking	seek	VERB
taxlaw-2813	1446	32	cooperation	cooperation	NOUN
taxlaw-2813	1446	33	on	on	ADP
taxlaw-2813	1446	34	issues	issue	NOUN
taxlaw-2813	1446	35	of	of	ADP
taxlaw-2813	1446	36	taxation	taxation	NOUN
taxlaw-2813	1446	37	and	and	CCONJ
taxlaw-2813	1446	38	financial	financial	ADJ
taxlaw-2813	1446	39	regulation	regulation	NOUN
taxlaw-2813	1446	40	.	.	PUNCT
taxlaw-2813	1447	1	as	as	SCONJ
taxlaw-2813	1447	2	international	international	ADJ
taxlaw-2813	1447	3	financial	financial	ADJ
taxlaw-2813	1447	4	competition	competition	NOUN
taxlaw-2813	1447	5	grew	grow	VERB
taxlaw-2813	1447	6	,	,	PUNCT
taxlaw-2813	1447	7	these	these	DET
taxlaw-2813	1447	8	interests	interest	NOUN
taxlaw-2813	1447	9	sought	seek	VERB
taxlaw-2813	1447	10	to	to	PART
taxlaw-2813	1447	11	use	use	VERB
taxlaw-2813	1447	12	the	the	DET
taxlaw-2813	1447	13	existing	exist	VERB
taxlaw-2813	1447	14	structure	structure	NOUN
taxlaw-2813	1447	15	that	that	PRON
taxlaw-2813	1447	16	the	the	DET
taxlaw-2813	1447	17	oecd	oecd	PROPN
taxlaw-2813	1447	18	provided	provide	VERB
taxlaw-2813	1447	19	to	to	PART
taxlaw-2813	1447	20	coordinate	coordinate	VERB
taxlaw-2813	1447	21	measures	measure	NOUN
taxlaw-2813	1447	22	to	to	PART
taxlaw-2813	1447	23	advance	advance	VERB
taxlaw-2813	1447	24	their	their	PRON
taxlaw-2813	1447	25	agendas	agenda	NOUN
taxlaw-2813	1447	26	.	.	PUNCT
taxlaw-2813	1448	1	the	the	DET
taxlaw-2813	1448	2	politically	politically	ADV
taxlaw-2813	1448	3	costlier	costly	ADJ
taxlaw-2813	1448	4	and	and	CCONJ
taxlaw-2813	1448	5	less	less	ADV
taxlaw-2813	1448	6	attractive	attractive	ADJ
taxlaw-2813	1448	7	option	option	NOUN
taxlaw-2813	1448	8	,	,	PUNCT
taxlaw-2813	1448	9	to	to	PART
taxlaw-2813	1448	10	alter	alter	VERB
taxlaw-2813	1448	11	domestic	domestic	ADJ
taxlaw-2813	1448	12	policies	policy	NOUN
taxlaw-2813	1448	13	and	and	CCONJ
taxlaw-2813	1448	14	institutions	institution	NOUN
taxlaw-2813	1448	15	,	,	PUNCT
taxlaw-2813	1448	16	were	be	AUX
taxlaw-2813	1448	17	set	set	VERB
taxlaw-2813	1448	18	aside	aside	ADV
taxlaw-2813	1448	19	in	in	ADP
taxlaw-2813	1448	20	favor	favor	NOUN
taxlaw-2813	1448	21	of	of	ADP
taxlaw-2813	1448	22	inducing	induce	VERB
taxlaw-2813	1448	23	others	other	NOUN
taxlaw-2813	1448	24	to	to	PART
taxlaw-2813	1448	25	change	change	VERB
taxlaw-2813	1448	26	by	by	ADP
taxlaw-2813	1448	27	invoking	invoke	VERB
taxlaw-2813	1448	28	international	international	ADJ
taxlaw-2813	1448	29	agreements	agreement	NOUN
taxlaw-2813	1448	30	and	and	CCONJ
taxlaw-2813	1448	31	standards	standard	NOUN
taxlaw-2813	1448	32	to	to	PART
taxlaw-2813	1448	33	restrain	restrain	VERB
taxlaw-2813	1448	34	competition	competition	NOUN
taxlaw-2813	1448	35	.	.	PUNCT
taxlaw-2813	1449	1	national	national	ADJ
taxlaw-2813	1449	2	government	government	NOUN
taxlaw-2813	1449	3	delegates	delegate	NOUN
taxlaw-2813	1449	4	to	to	ADP
taxlaw-2813	1449	5	the	the	DET
taxlaw-2813	1449	6	cfa	cfa	NOUN
taxlaw-2813	1449	7	are	be	AUX
taxlaw-2813	1449	8	expected	expect	VERB
taxlaw-2813	1449	9	to	to	PART
taxlaw-2813	1449	10	pursue	pursue	VERB
taxlaw-2813	1449	11	their	their	PRON
taxlaw-2813	1449	12	nation	nation	NOUN
taxlaw-2813	1449	13	’s	’s	PART
taxlaw-2813	1449	14	interests	interest	NOUN
taxlaw-2813	1449	15	.	.	PUNCT
taxlaw-2813	1450	1	on	on	ADP
taxlaw-2813	1450	2	the	the	DET
taxlaw-2813	1450	3	other	other	ADJ
taxlaw-2813	1450	4	hand	hand	NOUN
taxlaw-2813	1450	5	,	,	PUNCT
taxlaw-2813	1450	6	they	they	PRON
taxlaw-2813	1450	7	are	be	AUX
taxlaw-2813	1450	8	also	also	ADV
taxlaw-2813	1450	9	driven	drive	VERB
taxlaw-2813	1450	10	by	by	ADP
taxlaw-2813	1450	11	the	the	DET
taxlaw-2813	1450	12	incentives	incentive	NOUN
taxlaw-2813	1450	13	of	of	ADP
taxlaw-2813	1450	14	prestige	prestige	NOUN
taxlaw-2813	1450	15	,	,	PUNCT
taxlaw-2813	1450	16	salary	salary	NOUN
taxlaw-2813	1450	17	,	,	PUNCT
taxlaw-2813	1450	18	and	and	CCONJ
taxlaw-2813	1450	19	a	a	DET
taxlaw-2813	1450	20	relatively	relatively	ADV
taxlaw-2813	1450	21	conflict	conflict	NOUN
taxlaw-2813	1450	22	-	-	PUNCT
taxlaw-2813	1450	23	free	free	ADJ
taxlaw-2813	1451	1	life.348	life.348	INTJ
taxlaw-2813	1451	2	they	they	PRON
taxlaw-2813	1451	3	are	be	AUX
taxlaw-2813	1451	4	most	most	ADV
taxlaw-2813	1451	5	likely	likely	ADJ
taxlaw-2813	1451	6	to	to	PART
taxlaw-2813	1451	7	sympathize	sympathize	VERB
taxlaw-2813	1451	8	with	with	ADP
taxlaw-2813	1451	9	the	the	DET
taxlaw-2813	1451	10	aim	aim	NOUN
taxlaw-2813	1451	11	of	of	ADP
taxlaw-2813	1451	12	limiting	limit	VERB
taxlaw-2813	1451	13	tax	tax	NOUN
taxlaw-2813	1451	14	competition	competition	NOUN
taxlaw-2813	1451	15	,	,	PUNCT
taxlaw-2813	1451	16	as	as	SCONJ
taxlaw-2813	1451	17	it	it	PRON
taxlaw-2813	1451	18	disrupts	disrupt	VERB
taxlaw-2813	1451	19	existing	exist	VERB
taxlaw-2813	1451	20	arrangements	arrangement	NOUN
taxlaw-2813	1451	21	.	.	PUNCT
taxlaw-2813	1452	1	349	349	NUM
taxlaw-2813	1452	2	further	far	ADV
taxlaw-2813	1452	3	,	,	PUNCT
taxlaw-2813	1452	4	for	for	ADP
taxlaw-2813	1452	5	many	many	ADJ
taxlaw-2813	1452	6	delegates	delegate	NOUN
taxlaw-2813	1452	7	,	,	PUNCT
taxlaw-2813	1452	8	the	the	DET
taxlaw-2813	1452	9	oecd	oecd	PROPN
taxlaw-2813	1452	10	is	be	AUX
taxlaw-2813	1452	11	a	a	DET
taxlaw-2813	1452	12	possible	possible	ADJ
taxlaw-2813	1452	13	future	future	ADJ
taxlaw-2813	1452	14	employer	employer	NOUN
taxlaw-2813	1452	15	,	,	PUNCT
taxlaw-2813	1452	16	offering	offer	VERB
taxlaw-2813	1452	17	rewarding	reward	VERB
taxlaw-2813	1452	18	and	and	CCONJ
taxlaw-2813	1452	19	stimulating	stimulate	VERB
taxlaw-2813	1452	20	jobs	job	NOUN
taxlaw-2813	1452	21	in	in	ADP
taxlaw-2813	1452	22	the	the	DET
taxlaw-2813	1452	23	secretariat	secretariat	NOUN
taxlaw-2813	1452	24	for	for	ADP
taxlaw-2813	1452	25	people	people	NOUN
taxlaw-2813	1452	26	who	who	PRON
taxlaw-2813	1452	27	are	be	AUX
taxlaw-2813	1452	28	familiar	familiar	ADJ
taxlaw-2813	1452	29	with	with	ADP
taxlaw-2813	1452	30	the	the	DET
taxlaw-2813	1452	31	organization	organization	NOUN
taxlaw-2813	1452	32	and	and	CCONJ
taxlaw-2813	1452	33	have	have	AUX
taxlaw-2813	1452	34	proven	prove	VERB
taxlaw-2813	1452	35	to	to	PART
taxlaw-2813	1452	36	be	be	AUX
taxlaw-2813	1452	37	competent	competent	ADJ
taxlaw-2813	1452	38	and	and	CCONJ
taxlaw-2813	1452	39	on	on	ADP
taxlaw-2813	1452	40	board	board	NOUN
taxlaw-2813	1452	41	with	with	ADP
taxlaw-2813	1452	42	the	the	DET
taxlaw-2813	1452	43	project	project	NOUN
taxlaw-2813	1452	44	.	.	PUNCT
taxlaw-2813	1453	1	these	these	DET
taxlaw-2813	1453	2	bodies	body	NOUN
taxlaw-2813	1453	3	may	may	AUX
taxlaw-2813	1453	4	therefore	therefore	ADV
taxlaw-2813	1453	5	be	be	AUX
taxlaw-2813	1453	6	a	a	DET
taxlaw-2813	1453	7	channel	channel	NOUN
taxlaw-2813	1453	8	for	for	ADP
taxlaw-2813	1453	9	governments	government	NOUN
taxlaw-2813	1453	10	in	in	ADP
taxlaw-2813	1453	11	which	which	PRON
taxlaw-2813	1453	12	to	to	PART
taxlaw-2813	1453	13	pursue	pursue	VERB
taxlaw-2813	1453	14	policies	policy	NOUN
taxlaw-2813	1453	15	,	,	PUNCT
taxlaw-2813	1453	16	but	but	CCONJ
taxlaw-2813	1453	17	only	only	ADV
taxlaw-2813	1453	18	if	if	SCONJ
taxlaw-2813	1453	19	those	those	DET
taxlaw-2813	1453	20	policies	policy	NOUN
taxlaw-2813	1453	21	are	be	AUX
taxlaw-2813	1453	22	not	not	PART
taxlaw-2813	1453	23	too	too	ADV
taxlaw-2813	1453	24	strongly	strongly	ADV
taxlaw-2813	1453	25	in	in	ADP
taxlaw-2813	1453	26	contradiction	contradiction	NOUN
taxlaw-2813	1453	27	to	to	ADP
taxlaw-2813	1453	28	the	the	DET
taxlaw-2813	1453	29	organization	organization	NOUN
taxlaw-2813	1453	30	’s	’s	PART
taxlaw-2813	1453	31	agenda	agenda	NOUN
taxlaw-2813	1453	32	over	over	ADP
taxlaw-2813	1453	33	all	all	PRON
taxlaw-2813	1453	34	,	,	PUNCT
taxlaw-2813	1453	35	as	as	SCONJ
taxlaw-2813	1453	36	their	their	PRON
taxlaw-2813	1453	37	delegates	delegate	NOUN
taxlaw-2813	1453	38	are	be	AUX
taxlaw-2813	1453	39	likely	likely	ADV
taxlaw-2813	1453	40	reluctant	reluctant	ADJ
taxlaw-2813	1453	41	to	to	PART
taxlaw-2813	1453	42	confront	confront	VERB
taxlaw-2813	1453	43	the	the	DET
taxlaw-2813	1453	44	general	general	ADJ
taxlaw-2813	1453	45	agenda	agenda	NOUN
taxlaw-2813	1453	46	too	too	ADV
taxlaw-2813	1453	47	sharply.350	sharply.350	PROPN
taxlaw-2813	1453	48	national	national	ADJ
taxlaw-2813	1453	49	government	government	NOUN
taxlaw-2813	1453	50	delegates	delegate	NOUN
taxlaw-2813	1453	51	to	to	ADP
taxlaw-2813	1453	52	the	the	DET
taxlaw-2813	1453	53	cfa	cfa	NOUN
taxlaw-2813	1453	54	are	be	AUX
taxlaw-2813	1453	55	expected	expect	VERB
taxlaw-2813	1453	56	to	to	PART
taxlaw-2813	1453	57	pursue	pursue	VERB
taxlaw-2813	1453	58	their	their	PRON
taxlaw-2813	1453	59	nation	nation	NOUN
taxlaw-2813	1453	60	’s	’s	PART
taxlaw-2813	1453	61	interests	interest	NOUN
taxlaw-2813	1453	62	.	.	PUNCT
taxlaw-2813	1454	1	on	on	ADP
taxlaw-2813	1454	2	the	the	DET
taxlaw-2813	1454	3	other	other	ADJ
taxlaw-2813	1454	4	hand	hand	NOUN
taxlaw-2813	1454	5	,	,	PUNCT
taxlaw-2813	1454	6	they	they	PRON
taxlaw-2813	1454	7	are	be	AUX
taxlaw-2813	1454	8	also	also	ADV
taxlaw-2813	1454	9	driven	drive	VERB
taxlaw-2813	1454	10	by	by	ADP
taxlaw-2813	1454	11	the	the	DET
taxlaw-2813	1454	12	incentives	incentive	NOUN
taxlaw-2813	1454	13	of	of	ADP
taxlaw-2813	1454	14	prestige	prestige	NOUN
taxlaw-2813	1454	15	,	,	PUNCT
taxlaw-2813	1454	16	salary	salary	NOUN
taxlaw-2813	1454	17	,	,	PUNCT
taxlaw-2813	1454	18	and	and	CCONJ
taxlaw-2813	1454	19	a	a	DET
taxlaw-2813	1454	20	relatively	relatively	ADV
taxlaw-2813	1454	21	conflict	conflict	NOUN
taxlaw-2813	1454	22	-	-	PUNCT
taxlaw-2813	1454	23	free	free	ADJ
taxlaw-2813	1454	24	life.351	life.351	NOUN
taxlaw-2813	1454	25	they	they	PRON
taxlaw-2813	1454	26	are	be	AUX
taxlaw-2813	1454	27	most	most	ADV
taxlaw-2813	1454	28	likely	likely	ADJ
taxlaw-2813	1454	29	to	to	PART
taxlaw-2813	1454	30	sympathize	sympathize	VERB
taxlaw-2813	1454	31	with	with	ADP
taxlaw-2813	1454	32	the	the	DET
taxlaw-2813	1454	33	aim	aim	NOUN
taxlaw-2813	1454	34	of	of	ADP
taxlaw-2813	1454	35	limiting	limit	VERB
taxlaw-2813	1454	36	tax	tax	NOUN
taxlaw-2813	1454	37	competition	competition	NOUN
taxlaw-2813	1454	38	,	,	PUNCT
taxlaw-2813	1454	39	as	as	SCONJ
taxlaw-2813	1454	40	it	it	PRON
taxlaw-2813	1454	41	disrupts	disrupt	VERB
taxlaw-2813	1454	42	existing	exist	VERB
taxlaw-2813	1454	43	arrangements	arrangement	NOUN
taxlaw-2813	1454	44	.	.	PUNCT
taxlaw-2813	1455	1	352	352	NUM
taxlaw-2813	1455	2	further	far	ADV
taxlaw-2813	1455	3	,	,	PUNCT
taxlaw-2813	1455	4	for	for	ADP
taxlaw-2813	1455	5	many	many	ADJ
taxlaw-2813	1455	6	delegates	delegate	NOUN
taxlaw-2813	1455	7	,	,	PUNCT
taxlaw-2813	1455	8	the	the	DET
taxlaw-2813	1455	9	oecd	oecd	PROPN
taxlaw-2813	1455	10	is	be	AUX
taxlaw-2813	1455	11	a	a	DET
taxlaw-2813	1455	12	possible	possible	ADJ
taxlaw-2813	1455	13	future	future	ADJ
taxlaw-2813	1455	14	employer	employer	NOUN
taxlaw-2813	1455	15	,	,	PUNCT
taxlaw-2813	1455	16	offering	offer	VERB
taxlaw-2813	1455	17	rewarding	reward	VERB
taxlaw-2813	1455	18	and	and	CCONJ
taxlaw-2813	1455	19	stimulating	stimulate	VERB
taxlaw-2813	1455	20	jobs	job	NOUN
taxlaw-2813	1455	21	in	in	ADP
taxlaw-2813	1455	22	the	the	DET
taxlaw-2813	1455	23	secretariat	secretariat	NOUN
taxlaw-2813	1455	24	for	for	ADP
taxlaw-2813	1455	25	people	people	NOUN
taxlaw-2813	1455	26	who	who	PRON
taxlaw-2813	1455	27	are	be	AUX
taxlaw-2813	1455	28	familiar	familiar	ADJ
taxlaw-2813	1455	29	with	with	ADP
taxlaw-2813	1455	30	the	the	DET
taxlaw-2813	1455	31	organization	organization	NOUN
taxlaw-2813	1455	32	and	and	CCONJ
taxlaw-2813	1455	33	have	have	AUX
taxlaw-2813	1455	34	proven	prove	VERB
taxlaw-2813	1455	35	to	to	PART
taxlaw-2813	1455	36	be	be	AUX
taxlaw-2813	1455	37	competent	competent	ADJ
taxlaw-2813	1455	38	and	and	CCONJ
taxlaw-2813	1455	39	on	on	ADP
taxlaw-2813	1455	40	board	board	NOUN
taxlaw-2813	1455	41	with	with	ADP
taxlaw-2813	1455	42	the	the	DET
taxlaw-2813	1455	43	project	project	NOUN
taxlaw-2813	1455	44	.	.	PUNCT
taxlaw-2813	1456	1	these	these	DET
taxlaw-2813	1456	2	bodies	body	NOUN
taxlaw-2813	1456	3	may	may	AUX
taxlaw-2813	1456	4	therefore	therefore	ADV
taxlaw-2813	1456	5	be	be	AUX
taxlaw-2813	1456	6	a	a	DET
taxlaw-2813	1456	7	channel	channel	NOUN
taxlaw-2813	1456	8	for	for	ADP
taxlaw-2813	1456	9	governments	government	NOUN
taxlaw-2813	1456	10	in	in	ADP
taxlaw-2813	1456	11	which	which	PRON
taxlaw-2813	1456	12	to	to	PART
taxlaw-2813	1456	13	pursue	pursue	VERB
taxlaw-2813	1456	14	policies	policy	NOUN
taxlaw-2813	1456	15	,	,	PUNCT
taxlaw-2813	1456	16	but	but	CCONJ
taxlaw-2813	1456	17	only	only	ADV
taxlaw-2813	1456	18	if	if	SCONJ
taxlaw-2813	1456	19	those	those	DET
taxlaw-2813	1456	20	policies	policy	NOUN
taxlaw-2813	1456	21	are	be	AUX
taxlaw-2813	1456	22	not	not	PART
taxlaw-2813	1456	23	too	too	ADV
taxlaw-2813	1456	24	strongly	strongly	ADV
taxlaw-2813	1456	25	in	in	ADP
taxlaw-2813	1456	26	contradiction	contradiction	NOUN
taxlaw-2813	1456	27	to	to	ADP
taxlaw-2813	1456	28	the	the	DET
taxlaw-2813	1456	29	organization	organization	NOUN
taxlaw-2813	1456	30	’s	’s	PART
taxlaw-2813	1456	31	agenda	agenda	NOUN
taxlaw-2813	1456	32	over	over	ADP
taxlaw-2813	1456	33	all	all	PRON
taxlaw-2813	1456	34	,	,	PUNCT
taxlaw-2813	1456	35	as	as	SCONJ
taxlaw-2813	1456	36	their	their	PRON
taxlaw-2813	1456	37	delegates	delegate	NOUN
taxlaw-2813	1456	38	are	be	AUX
taxlaw-2813	1456	39	likely	likely	ADV
taxlaw-2813	1456	40	reluctant	reluctant	ADJ
taxlaw-2813	1456	41	to	to	PART
taxlaw-2813	1456	42	confront	confront	VERB
taxlaw-2813	1456	43	the	the	DET
taxlaw-2813	1456	44	general	general	ADJ
taxlaw-2813	1456	45	agenda	agenda	NOUN
taxlaw-2813	1456	46	too	too	ADV
taxlaw-2813	1456	47	sharply.353	sharply.353	NOUN
taxlaw-2813	1456	48	347	347	NUM
taxlaw-2813	1456	49	see	see	VERB
taxlaw-2813	1456	50	john	john	PROPN
taxlaw-2813	1456	51	thornhill	thornhill	PROPN
taxlaw-2813	1456	52	,	,	PUNCT
taxlaw-2813	1456	53	france	france	PROPN
taxlaw-2813	1456	54	reforms	reform	VERB
taxlaw-2813	1456	55	its	its	PRON
taxlaw-2813	1456	56	anglo	anglo	ADJ
taxlaw-2813	1456	57	-	-	PUNCT
taxlaw-2813	1456	58	saxon	saxon	NOUN
taxlaw-2813	1456	59	attitudes	attitude	NOUN
taxlaw-2813	1456	60	,	,	PUNCT
taxlaw-2813	1456	61	financial	financial	ADJ
taxlaw-2813	1456	62	times	time	NOUN
taxlaw-2813	1456	63	,	,	PUNCT
taxlaw-2813	1456	64	sept	sept	PROPN
taxlaw-2813	1456	65	.	.	PROPN
taxlaw-2813	1456	66	22	22	NUM
taxlaw-2813	1456	67	,	,	PUNCT
taxlaw-2813	1456	68	2008	2008	NUM
taxlaw-2813	1456	69	,	,	PUNCT
taxlaw-2813	1456	70	available	available	ADJ
taxlaw-2813	1456	71	at	at	ADP
taxlaw-2813	1456	72	http://www.ft.com/intl/cms/s/0/9e839a34-88c5-11dd-a179-0000779fd18c.html	http://www.ft.com/intl/cms/s/0/9e839a34-88c5-11dd-a179-0000779fd18c.html	PROPN
taxlaw-2813	1456	73	(	(	PUNCT
taxlaw-2813	1456	74	“	"	PUNCT
taxlaw-2813	1456	75	for	for	ADP
taxlaw-2813	1456	76	many	many	ADJ
taxlaw-2813	1456	77	years	year	NOUN
taxlaw-2813	1456	78	french	french	ADJ
taxlaw-2813	1456	79	politicians	politician	NOUN
taxlaw-2813	1456	80	poured	pour	VERB
taxlaw-2813	1456	81	scorn	scorn	ADV
taxlaw-2813	1456	82	on	on	ADP
taxlaw-2813	1456	83	‘	'	PUNCT
taxlaw-2813	1456	84	anglo	anglo	ADJ
taxlaw-2813	1456	85	-	-	PUNCT
taxlaw-2813	1456	86	saxon	saxon	NOUN
taxlaw-2813	1456	87	’	'	PUNCT
taxlaw-2813	1456	88	capitalism	capitalism	NOUN
taxlaw-2813	1456	89	.	.	PUNCT
taxlaw-2813	1456	90	”	"	PUNCT
taxlaw-2813	1456	91	)	)	PUNCT
taxlaw-2813	1456	92	.	.	PUNCT
taxlaw-2813	1457	1	348	348	NUM
taxlaw-2813	1457	2	even	even	ADV
taxlaw-2813	1457	3	those	those	DET
taxlaw-2813	1457	4	delegates	delegate	NOUN
taxlaw-2813	1457	5	who	who	PRON
taxlaw-2813	1457	6	are	be	AUX
taxlaw-2813	1457	7	initially	initially	ADV
taxlaw-2813	1457	8	skeptical	skeptical	ADJ
taxlaw-2813	1457	9	may	may	AUX
taxlaw-2813	1457	10	find	find	VERB
taxlaw-2813	1457	11	the	the	DET
taxlaw-2813	1457	12	work	work	NOUN
taxlaw-2813	1457	13	most	most	ADV
taxlaw-2813	1457	14	rewarding	rewarding	ADJ
taxlaw-2813	1457	15	and	and	CCONJ
taxlaw-2813	1457	16	in	in	ADP
taxlaw-2813	1457	17	line	line	NOUN
taxlaw-2813	1457	18	with	with	ADP
taxlaw-2813	1457	19	their	their	PRON
taxlaw-2813	1457	20	governments	government	NOUN
taxlaw-2813	1457	21	interest	interest	NOUN
taxlaw-2813	1457	22	if	if	SCONJ
taxlaw-2813	1457	23	they	they	PRON
taxlaw-2813	1457	24	can	can	AUX
taxlaw-2813	1457	25	justify	justify	VERB
taxlaw-2813	1457	26	the	the	DET
taxlaw-2813	1457	27	project	project	NOUN
taxlaw-2813	1457	28	to	to	ADP
taxlaw-2813	1457	29	themselves	themselves	PRON
taxlaw-2813	1457	30	.	.	PUNCT
taxlaw-2813	1458	1	349	349	NUM
taxlaw-2813	1458	2	see	see	VERB
taxlaw-2813	1458	3	j.r	j.r	PROPN
taxlaw-2813	1458	4	.	.	PROPN
taxlaw-2813	1458	5	hicks	hicks	PROPN
taxlaw-2813	1458	6	,	,	PUNCT
taxlaw-2813	1458	7	annual	annual	ADJ
taxlaw-2813	1458	8	survey	survey	NOUN
taxlaw-2813	1458	9	of	of	ADP
taxlaw-2813	1458	10	economic	economic	ADJ
taxlaw-2813	1458	11	theory	theory	NOUN
taxlaw-2813	1458	12	:	:	PUNCT
taxlaw-2813	1458	13	the	the	DET
taxlaw-2813	1458	14	theory	theory	NOUN
taxlaw-2813	1458	15	of	of	ADP
taxlaw-2813	1458	16	monopoly	monopoly	NOUN
taxlaw-2813	1458	17	,	,	PUNCT
taxlaw-2813	1458	18	3	3	NUM
taxlaw-2813	1458	19	econometrica	econometrica	NOUN
taxlaw-2813	1458	20	1	1	NUM
taxlaw-2813	1458	21	,	,	PUNCT
taxlaw-2813	1458	22	8	8	NUM
taxlaw-2813	1458	23	(	(	PUNCT
taxlaw-2813	1458	24	1935	1935	NUM
taxlaw-2813	1458	25	)	)	PUNCT
taxlaw-2813	1458	26	(	(	PUNCT
taxlaw-2813	1458	27	“	"	PUNCT
taxlaw-2813	1458	28	the	the	DET
taxlaw-2813	1458	29	best	good	ADJ
taxlaw-2813	1458	30	of	of	ADP
taxlaw-2813	1458	31	all	all	DET
taxlaw-2813	1458	32	monopoly	monopoly	NOUN
taxlaw-2813	1458	33	profits	profit	NOUN
taxlaw-2813	1458	34	is	be	AUX
taxlaw-2813	1458	35	a	a	DET
taxlaw-2813	1458	36	quiet	quiet	ADJ
taxlaw-2813	1458	37	life	life	NOUN
taxlaw-2813	1458	38	.	.	PUNCT
taxlaw-2813	1458	39	”	"	PUNCT
taxlaw-2813	1458	40	)	)	PUNCT
taxlaw-2813	1458	41	.	.	PUNCT
taxlaw-2813	1459	1	350	350	NUM
taxlaw-2813	1459	2	the	the	DET
taxlaw-2813	1459	3	delegates	delegate	NOUN
taxlaw-2813	1459	4	are	be	AUX
taxlaw-2813	1459	5	somewhat	somewhat	ADV
taxlaw-2813	1459	6	constrained	constrain	VERB
taxlaw-2813	1459	7	by	by	ADP
taxlaw-2813	1459	8	politics	politic	NOUN
taxlaw-2813	1459	9	of	of	ADP
taxlaw-2813	1459	10	their	their	PRON
taxlaw-2813	1459	11	home	home	NOUN
taxlaw-2813	1459	12	country	country	NOUN
taxlaw-2813	1459	13	.	.	PUNCT
taxlaw-2813	1460	1	they	they	PRON
taxlaw-2813	1460	2	would	would	AUX
taxlaw-2813	1460	3	not	not	PART
taxlaw-2813	1460	4	like	like	VERB
taxlaw-2813	1460	5	to	to	PART
taxlaw-2813	1460	6	be	be	AUX
taxlaw-2813	1460	7	seen	see	VERB
taxlaw-2813	1460	8	as	as	ADP
taxlaw-2813	1460	9	giving	give	VERB
taxlaw-2813	1460	10	up	up	ADP
taxlaw-2813	1460	11	too	too	ADV
taxlaw-2813	1460	12	much	much	ADJ
taxlaw-2813	1460	13	sovereignty	sovereignty	NOUN
taxlaw-2813	1460	14	or	or	CCONJ
taxlaw-2813	1460	15	working	work	VERB
taxlaw-2813	1460	16	to	to	ADP
taxlaw-2813	1460	17	a	a	DET
taxlaw-2813	1460	18	large	large	ADJ
taxlaw-2813	1460	19	extent	extent	NOUN
taxlaw-2813	1460	20	against	against	ADP
taxlaw-2813	1460	21	the	the	DET
taxlaw-2813	1460	22	political	political	ADJ
taxlaw-2813	1460	23	program	program	NOUN
taxlaw-2813	1460	24	of	of	ADP
taxlaw-2813	1460	25	the	the	DET
taxlaw-2813	1460	26	politicians	politician	NOUN
taxlaw-2813	1460	27	that	that	PRON
taxlaw-2813	1460	28	may	may	AUX
taxlaw-2813	1460	29	be	be	AUX
taxlaw-2813	1460	30	appointing	appoint	VERB
taxlaw-2813	1460	31	them	they	PRON
taxlaw-2813	1460	32	.	.	PUNCT
taxlaw-2813	1461	1	bruno	bruno	PROPN
taxlaw-2813	1461	2	s.	s.	PROPN
taxlaw-2813	1461	3	frey	frey	PROPN
taxlaw-2813	1461	4	&	&	CCONJ
taxlaw-2813	1461	5	beat	beat	PROPN
taxlaw-2813	1461	6	gygi	gygi	PROPN
taxlaw-2813	1461	7	,	,	PUNCT
taxlaw-2813	1461	8	international	international	ADJ
taxlaw-2813	1461	9	organizations	organization	NOUN
taxlaw-2813	1461	10	from	from	ADP
taxlaw-2813	1461	11	the	the	DET
taxlaw-2813	1461	12	constitutional	constitutional	ADJ
taxlaw-2813	1461	13	pint	pint	NOUN
taxlaw-2813	1461	14	of	of	ADP
taxlaw-2813	1461	15	view	view	NOUN
taxlaw-2813	1461	16	,	,	PUNCT
taxlaw-2813	1461	17	in	in	ADP
taxlaw-2813	1461	18	the	the	DET
taxlaw-2813	1461	19	political	political	ADJ
taxlaw-2813	1461	20	economy	economy	NOUN
taxlaw-2813	1461	21	of	of	ADP
taxlaw-2813	1461	22	international	international	ADJ
taxlaw-2813	1461	23	organizations	organization	NOUN
taxlaw-2813	1461	24	:	:	PUNCT
taxlaw-2813	1461	25	a	a	DET
taxlaw-2813	1461	26	public	public	ADJ
taxlaw-2813	1461	27	choice	choice	NOUN
taxlaw-2813	1461	28	approach	approach	NOUN
taxlaw-2813	1461	29	58	58	NUM
taxlaw-2813	1461	30	,	,	PUNCT
taxlaw-2813	1461	31	66	66	NUM
taxlaw-2813	1461	32	(	(	PUNCT
taxlaw-2813	1461	33	ronald	ronald	PROPN
taxlaw-2813	1461	34	vaubel	vaubel	PROPN
taxlaw-2813	1461	35	&	&	CCONJ
taxlaw-2813	1461	36	thomas	thomas	PROPN
taxlaw-2813	1461	37	d.	d.	PROPN
taxlaw-2813	1461	38	willett	willett	PROPN
taxlaw-2813	1461	39	eds	eds	PROPN
taxlaw-2813	1461	40	.	.	PROPN
taxlaw-2813	1461	41	,	,	PUNCT
taxlaw-2813	1461	42	1991	1991	NUM
taxlaw-2813	1461	43	)	)	PUNCT
taxlaw-2813	1461	44	.	.	PUNCT
taxlaw-2813	1462	1	351	351	NUM
taxlaw-2813	1462	2	even	even	ADV
taxlaw-2813	1462	3	those	those	DET
taxlaw-2813	1462	4	delegates	delegate	NOUN
taxlaw-2813	1462	5	who	who	PRON
taxlaw-2813	1462	6	are	be	AUX
taxlaw-2813	1462	7	initially	initially	ADV
taxlaw-2813	1462	8	skeptical	skeptical	ADJ
taxlaw-2813	1462	9	may	may	AUX
taxlaw-2813	1462	10	find	find	VERB
taxlaw-2813	1462	11	the	the	DET
taxlaw-2813	1462	12	work	work	NOUN
taxlaw-2813	1462	13	most	most	ADV
taxlaw-2813	1462	14	rewarding	rewarding	ADJ
taxlaw-2813	1462	15	and	and	CCONJ
taxlaw-2813	1462	16	in	in	ADP
taxlaw-2813	1462	17	line	line	NOUN
taxlaw-2813	1462	18	with	with	ADP
taxlaw-2813	1462	19	their	their	PRON
taxlaw-2813	1462	20	governments	government	NOUN
taxlaw-2813	1462	21	interest	interest	NOUN
taxlaw-2813	1462	22	if	if	SCONJ
taxlaw-2813	1462	23	they	they	PRON
taxlaw-2813	1462	24	can	can	AUX
taxlaw-2813	1462	25	justify	justify	VERB
taxlaw-2813	1462	26	the	the	DET
taxlaw-2813	1462	27	project	project	NOUN
taxlaw-2813	1462	28	to	to	ADP
taxlaw-2813	1462	29	themselves	themselves	PRON
taxlaw-2813	1462	30	.	.	PUNCT
taxlaw-2813	1463	1	352	352	NUM
taxlaw-2813	1463	2	see	see	VERB
taxlaw-2813	1463	3	j.r	j.r	PROPN
taxlaw-2813	1463	4	.	.	PROPN
taxlaw-2813	1463	5	hicks	hicks	PROPN
taxlaw-2813	1463	6	,	,	PUNCT
taxlaw-2813	1463	7	annual	annual	ADJ
taxlaw-2813	1463	8	survey	survey	NOUN
taxlaw-2813	1463	9	of	of	ADP
taxlaw-2813	1463	10	economic	economic	ADJ
taxlaw-2813	1463	11	theory	theory	NOUN
taxlaw-2813	1463	12	:	:	PUNCT
taxlaw-2813	1463	13	the	the	DET
taxlaw-2813	1463	14	theory	theory	NOUN
taxlaw-2813	1463	15	of	of	ADP
taxlaw-2813	1463	16	monopoly	monopoly	NOUN
taxlaw-2813	1463	17	,	,	PUNCT
taxlaw-2813	1463	18	3	3	NUM
taxlaw-2813	1463	19	econometrica	econometrica	NOUN
taxlaw-2813	1463	20	1	1	NUM
taxlaw-2813	1463	21	,	,	PUNCT
taxlaw-2813	1463	22	8	8	NUM
taxlaw-2813	1463	23	(	(	PUNCT
taxlaw-2813	1463	24	1935	1935	NUM
taxlaw-2813	1463	25	)	)	PUNCT
taxlaw-2813	1463	26	(	(	PUNCT
taxlaw-2813	1463	27	“	"	PUNCT
taxlaw-2813	1463	28	the	the	DET
taxlaw-2813	1463	29	best	good	ADJ
taxlaw-2813	1463	30	of	of	ADP
taxlaw-2813	1463	31	all	all	DET
taxlaw-2813	1463	32	monopoly	monopoly	NOUN
taxlaw-2813	1463	33	profits	profit	NOUN
taxlaw-2813	1463	34	is	be	AUX
taxlaw-2813	1463	35	a	a	DET
taxlaw-2813	1463	36	quiet	quiet	ADJ
taxlaw-2813	1463	37	life	life	NOUN
taxlaw-2813	1463	38	.	.	PUNCT
taxlaw-2813	1463	39	”	"	PUNCT
taxlaw-2813	1463	40	)	)	PUNCT
taxlaw-2813	1463	41	.	.	PUNCT
taxlaw-2813	1464	1	353	353	NUM
taxlaw-2813	1465	1	the	the	DET
taxlaw-2813	1465	2	delegates	delegate	NOUN
taxlaw-2813	1465	3	are	be	AUX
taxlaw-2813	1465	4	somewhat	somewhat	ADV
taxlaw-2813	1465	5	constrained	constrain	VERB
taxlaw-2813	1465	6	by	by	ADP
taxlaw-2813	1465	7	politics	politic	NOUN
taxlaw-2813	1465	8	of	of	ADP
taxlaw-2813	1465	9	their	their	PRON
taxlaw-2813	1465	10	home	home	NOUN
taxlaw-2813	1465	11	country	country	NOUN
taxlaw-2813	1465	12	.	.	PUNCT
taxlaw-2813	1466	1	they	they	PRON
taxlaw-2813	1466	2	would	would	AUX
taxlaw-2813	1466	3	not	not	PART
taxlaw-2813	1466	4	like	like	VERB
taxlaw-2813	1466	5	to	to	PART
taxlaw-2813	1466	6	be	be	AUX
taxlaw-2813	1466	7	seen	see	VERB
taxlaw-2813	1466	8	as	as	ADP
taxlaw-2813	1466	9	giving	give	VERB
taxlaw-2813	1466	10	up	up	ADP
taxlaw-2813	1466	11	too	too	ADV
taxlaw-2813	1466	12	much	much	ADJ
taxlaw-2813	1466	13	sovereignty	sovereignty	NOUN
taxlaw-2813	1466	14	or	or	CCONJ
taxlaw-2813	1466	15	working	work	VERB
taxlaw-2813	1466	16	to	to	ADP
taxlaw-2813	1466	17	a	a	DET
taxlaw-2813	1466	18	large	large	ADJ
taxlaw-2813	1466	19	extent	extent	NOUN
taxlaw-2813	1466	20	against	against	ADP
taxlaw-2813	1466	21	the	the	DET
taxlaw-2813	1466	22	political	political	ADJ
taxlaw-2813	1466	23	program	program	NOUN
taxlaw-2813	1466	24	of	of	ADP
taxlaw-2813	1466	25	the	the	DET
taxlaw-2813	1466	26	politicians	politician	NOUN
taxlaw-2813	1466	27	that	that	PRON
taxlaw-2813	1466	28	may	may	AUX
taxlaw-2813	1466	29	be	be	AUX
taxlaw-2813	1466	30	appointing	appoint	VERB
taxlaw-2813	1466	31	them	they	PRON
taxlaw-2813	1466	32	.	.	PUNCT
taxlaw-2813	1467	1	bruno	bruno	PROPN
taxlaw-2813	1467	2	s.	s.	PROPN
taxlaw-2813	1467	3	frey	frey	PROPN
taxlaw-2813	1467	4	&	&	CCONJ
taxlaw-2813	1467	5	beat	beat	PROPN
taxlaw-2813	1467	6	gygi	gygi	PROPN
taxlaw-2813	1467	7	,	,	PUNCT
taxlaw-2813	1467	8	international	international	ADJ
taxlaw-2813	1467	9	organizations	organization	NOUN
taxlaw-2813	1467	10	from	from	ADP
taxlaw-2813	1467	11	the	the	DET
taxlaw-2813	1467	12	60	60	NUM
taxlaw-2813	1467	13	columbia	columbia	PROPN
taxlaw-2813	1467	14	journal	journal	NOUN
taxlaw-2813	1467	15	of	of	ADP
taxlaw-2813	1467	16	tax	tax	NOUN
taxlaw-2813	1467	17	law	law	NOUN
taxlaw-2813	1468	1	[	[	X
taxlaw-2813	1468	2	vol.4:1	vol.4:1	VERB
taxlaw-2813	1468	3	disentangling	disentangle	VERB
taxlaw-2813	1468	4	the	the	DET
taxlaw-2813	1468	5	complex	complex	ADJ
taxlaw-2813	1468	6	social	social	ADJ
taxlaw-2813	1468	7	networks	network	NOUN
taxlaw-2813	1468	8	that	that	PRON
taxlaw-2813	1468	9	are	be	AUX
taxlaw-2813	1468	10	in	in	ADP
taxlaw-2813	1468	11	the	the	DET
taxlaw-2813	1468	12	background	background	NOUN
taxlaw-2813	1468	13	of	of	ADP
taxlaw-2813	1468	14	forming	form	VERB
taxlaw-2813	1468	15	tax	tax	NOUN
taxlaw-2813	1468	16	policy	policy	NOUN
taxlaw-2813	1468	17	within	within	ADP
taxlaw-2813	1468	18	the	the	DET
taxlaw-2813	1468	19	oecd	oecd	PROPN
taxlaw-2813	1468	20	is	be	AUX
taxlaw-2813	1468	21	,	,	PUNCT
taxlaw-2813	1468	22	if	if	SCONJ
taxlaw-2813	1468	23	possible	possible	ADJ
taxlaw-2813	1468	24	at	at	ADV
taxlaw-2813	1468	25	all	all	ADV
taxlaw-2813	1468	26	,	,	PUNCT
taxlaw-2813	1468	27	not	not	PART
taxlaw-2813	1468	28	a	a	DET
taxlaw-2813	1468	29	goal	goal	NOUN
taxlaw-2813	1468	30	of	of	ADP
taxlaw-2813	1468	31	this	this	DET
taxlaw-2813	1468	32	paper.354	paper.354	PROPN
taxlaw-2813	1468	33	rather	rather	ADV
taxlaw-2813	1468	34	the	the	DET
taxlaw-2813	1468	35	question	question	NOUN
taxlaw-2813	1468	36	we	we	PRON
taxlaw-2813	1468	37	set	set	VERB
taxlaw-2813	1468	38	out	out	ADP
taxlaw-2813	1468	39	to	to	PART
taxlaw-2813	1468	40	ask	ask	VERB
taxlaw-2813	1468	41	was	be	AUX
taxlaw-2813	1468	42	why	why	SCONJ
taxlaw-2813	1468	43	the	the	DET
taxlaw-2813	1468	44	oecd	oecd	PROPN
taxlaw-2813	1468	45	made	make	VERB
taxlaw-2813	1468	46	its	its	PRON
taxlaw-2813	1468	47	shift	shift	NOUN
taxlaw-2813	1468	48	toward	toward	ADP
taxlaw-2813	1468	49	establishing	establish	VERB
taxlaw-2813	1468	50	substantive	substantive	ADJ
taxlaw-2813	1468	51	standards	standard	NOUN
taxlaw-2813	1468	52	and	and	CCONJ
taxlaw-2813	1468	53	coercing	coerce	VERB
taxlaw-2813	1468	54	non	non	ADJ
taxlaw-2813	1468	55	-	-	ADJ
taxlaw-2813	1468	56	member	member	ADJ
taxlaw-2813	1468	57	states	state	NOUN
taxlaw-2813	1468	58	.	.	PUNCT
taxlaw-2813	1469	1	in	in	ADP
taxlaw-2813	1469	2	other	other	ADJ
taxlaw-2813	1469	3	words	word	NOUN
taxlaw-2813	1469	4	,	,	PUNCT
taxlaw-2813	1469	5	the	the	DET
taxlaw-2813	1469	6	question	question	NOUN
taxlaw-2813	1469	7	is	be	AUX
taxlaw-2813	1469	8	why	why	SCONJ
taxlaw-2813	1469	9	politicians	politician	NOUN
taxlaw-2813	1469	10	trying	try	VERB
taxlaw-2813	1469	11	to	to	PART
taxlaw-2813	1469	12	promote	promote	VERB
taxlaw-2813	1469	13	certain	certain	ADJ
taxlaw-2813	1469	14	policies	policy	NOUN
taxlaw-2813	1469	15	pursue	pursue	VERB
taxlaw-2813	1469	16	cooperation	cooperation	NOUN
taxlaw-2813	1469	17	through	through	ADP
taxlaw-2813	1469	18	the	the	DET
taxlaw-2813	1469	19	oecd	oecd	PROPN
taxlaw-2813	1469	20	.	.	PUNCT
taxlaw-2813	1470	1	it	it	PRON
taxlaw-2813	1470	2	is	be	AUX
taxlaw-2813	1470	3	rational	rational	ADJ
taxlaw-2813	1470	4	for	for	SCONJ
taxlaw-2813	1470	5	them	they	PRON
taxlaw-2813	1470	6	to	to	PART
taxlaw-2813	1470	7	tie	tie	VERB
taxlaw-2813	1470	8	themselves	themselves	PRON
taxlaw-2813	1470	9	to	to	ADP
taxlaw-2813	1470	10	the	the	DET
taxlaw-2813	1470	11	mast	mast	NOUN
taxlaw-2813	1470	12	and	and	CCONJ
taxlaw-2813	1470	13	lose	lose	VERB
taxlaw-2813	1470	14	some	some	DET
taxlaw-2813	1470	15	freedom	freedom	NOUN
taxlaw-2813	1470	16	of	of	ADP
taxlaw-2813	1470	17	action	action	NOUN
taxlaw-2813	1470	18	as	as	ADV
taxlaw-2813	1470	19	long	long	ADV
taxlaw-2813	1470	20	as	as	SCONJ
taxlaw-2813	1470	21	they	they	PRON
taxlaw-2813	1470	22	gain	gain	VERB
taxlaw-2813	1470	23	on	on	ADP
taxlaw-2813	1470	24	other	other	ADJ
taxlaw-2813	1470	25	fronts	front	NOUN
taxlaw-2813	1470	26	.	.	PUNCT
taxlaw-2813	1471	1	an	an	DET
taxlaw-2813	1471	2	international	international	ADJ
taxlaw-2813	1471	3	relations	relation	NOUN
taxlaw-2813	1471	4	explanation	explanation	NOUN
taxlaw-2813	1471	5	of	of	ADP
taxlaw-2813	1471	6	the	the	DET
taxlaw-2813	1471	7	willingness	willingness	NOUN
taxlaw-2813	1471	8	of	of	ADP
taxlaw-2813	1471	9	political	political	ADJ
taxlaw-2813	1471	10	leaders	leader	NOUN
taxlaw-2813	1471	11	to	to	PART
taxlaw-2813	1471	12	cooperate	cooperate	VERB
taxlaw-2813	1471	13	is	be	AUX
taxlaw-2813	1471	14	that	that	SCONJ
taxlaw-2813	1471	15	they	they	PRON
taxlaw-2813	1471	16	gain	gain	VERB
taxlaw-2813	1471	17	more	more	ADJ
taxlaw-2813	1471	18	national	national	ADJ
taxlaw-2813	1471	19	sovereignty	sovereignty	NOUN
taxlaw-2813	1471	20	than	than	SCONJ
taxlaw-2813	1471	21	they	they	PRON
taxlaw-2813	1471	22	lose	lose	VERB
taxlaw-2813	1471	23	through	through	ADP
taxlaw-2813	1471	24	such	such	ADJ
taxlaw-2813	1471	25	cooperation.355	cooperation.355	NOUN
taxlaw-2813	1471	26	in	in	ADP
taxlaw-2813	1471	27	a	a	DET
taxlaw-2813	1471	28	world	world	NOUN
taxlaw-2813	1471	29	of	of	ADP
taxlaw-2813	1471	30	mobile	mobile	ADJ
taxlaw-2813	1471	31	capital	capital	NOUN
taxlaw-2813	1471	32	and	and	CCONJ
taxlaw-2813	1471	33	people	people	NOUN
taxlaw-2813	1471	34	,	,	PUNCT
taxlaw-2813	1471	35	where	where	SCONJ
taxlaw-2813	1471	36	territorial	territorial	ADJ
taxlaw-2813	1471	37	borders	border	NOUN
taxlaw-2813	1471	38	become	become	VERB
taxlaw-2813	1471	39	porous	porous	ADJ
taxlaw-2813	1471	40	under	under	ADP
taxlaw-2813	1471	41	the	the	DET
taxlaw-2813	1471	42	pressure	pressure	NOUN
taxlaw-2813	1471	43	of	of	ADP
taxlaw-2813	1471	44	globalization	globalization	NOUN
taxlaw-2813	1471	45	and	and	CCONJ
taxlaw-2813	1471	46	falling	fall	VERB
taxlaw-2813	1471	47	transactions	transaction	NOUN
taxlaw-2813	1471	48	costs	cost	NOUN
taxlaw-2813	1471	49	,	,	PUNCT
taxlaw-2813	1471	50	de	de	X
taxlaw-2813	1471	51	jure	jure	NOUN
taxlaw-2813	1471	52	sovereignty	sovereignty	NOUN
taxlaw-2813	1471	53	means	mean	VERB
taxlaw-2813	1471	54	less	less	ADJ
taxlaw-2813	1471	55	in	in	ADP
taxlaw-2813	1471	56	terms	term	NOUN
taxlaw-2813	1471	57	of	of	ADP
taxlaw-2813	1471	58	de	de	X
taxlaw-2813	1471	59	facto	facto	X
taxlaw-2813	1471	60	sovereign	sovereign	ADJ
taxlaw-2813	1471	61	power	power	NOUN
taxlaw-2813	1471	62	than	than	SCONJ
taxlaw-2813	1471	63	it	it	PRON
taxlaw-2813	1471	64	did	do	AUX
taxlaw-2813	1471	65	fifty	fifty	NUM
taxlaw-2813	1471	66	years	year	NOUN
taxlaw-2813	1471	67	ago.356	ago.356	NOUN
taxlaw-2813	1471	68	taxation	taxation	NOUN
taxlaw-2813	1471	69	policy	policy	NOUN
taxlaw-2813	1471	70	is	be	AUX
taxlaw-2813	1471	71	one	one	NUM
taxlaw-2813	1471	72	such	such	ADJ
taxlaw-2813	1471	73	power	power	NOUN
taxlaw-2813	1471	74	.	.	PUNCT
taxlaw-2813	1472	1	where	where	SCONJ
taxlaw-2813	1472	2	international	international	ADJ
taxlaw-2813	1472	3	organizations	organization	NOUN
taxlaw-2813	1472	4	offer	offer	VERB
taxlaw-2813	1472	5	them	they	PRON
taxlaw-2813	1472	6	a	a	DET
taxlaw-2813	1472	7	better	well	ADJ
taxlaw-2813	1472	8	position	position	NOUN
taxlaw-2813	1472	9	to	to	PART
taxlaw-2813	1472	10	obtain	obtain	VERB
taxlaw-2813	1472	11	their	their	PRON
taxlaw-2813	1472	12	goals	goal	NOUN
taxlaw-2813	1472	13	,	,	PUNCT
taxlaw-2813	1472	14	promoting	promote	VERB
taxlaw-2813	1472	15	certain	certain	ADJ
taxlaw-2813	1472	16	policies	policy	NOUN
taxlaw-2813	1472	17	through	through	ADP
taxlaw-2813	1472	18	these	these	DET
taxlaw-2813	1472	19	organizations	organization	NOUN
taxlaw-2813	1472	20	may	may	AUX
taxlaw-2813	1472	21	in	in	ADP
taxlaw-2813	1472	22	the	the	DET
taxlaw-2813	1472	23	end	end	NOUN
taxlaw-2813	1472	24	yield	yield	NOUN
taxlaw-2813	1472	25	the	the	DET
taxlaw-2813	1472	26	results	result	NOUN
taxlaw-2813	1472	27	that	that	PRON
taxlaw-2813	1472	28	interest	interest	NOUN
taxlaw-2813	1472	29	groups	group	NOUN
taxlaw-2813	1472	30	desire	desire	VERB
taxlaw-2813	1472	31	more	more	ADV
taxlaw-2813	1472	32	effectively	effectively	ADV
taxlaw-2813	1472	33	than	than	ADP
taxlaw-2813	1472	34	doing	do	VERB
taxlaw-2813	1472	35	so	so	ADV
taxlaw-2813	1472	36	through	through	ADP
taxlaw-2813	1472	37	domestic	domestic	ADJ
taxlaw-2813	1472	38	means	mean	NOUN
taxlaw-2813	1472	39	.	.	PUNCT
taxlaw-2813	1473	1	here	here	ADV
taxlaw-2813	1473	2	it	it	PRON
taxlaw-2813	1473	3	becomes	become	VERB
taxlaw-2813	1473	4	important	important	ADJ
taxlaw-2813	1473	5	to	to	PART
taxlaw-2813	1473	6	ask	ask	VERB
taxlaw-2813	1473	7	to	to	ADP
taxlaw-2813	1473	8	which	which	PRON
taxlaw-2813	1473	9	international	international	ADJ
taxlaw-2813	1473	10	organization	organization	NOUN
taxlaw-2813	1473	11	they	they	PRON
taxlaw-2813	1473	12	turn	turn	VERB
taxlaw-2813	1473	13	,	,	PUNCT
taxlaw-2813	1473	14	for	for	ADP
taxlaw-2813	1473	15	all	all	DET
taxlaw-2813	1473	16	such	such	ADJ
taxlaw-2813	1473	17	bodies	body	NOUN
taxlaw-2813	1473	18	are	be	AUX
taxlaw-2813	1473	19	not	not	PART
taxlaw-2813	1473	20	equal	equal	ADJ
taxlaw-2813	1473	21	in	in	ADP
taxlaw-2813	1473	22	terms	term	NOUN
taxlaw-2813	1473	23	of	of	ADP
taxlaw-2813	1473	24	serving	serve	VERB
taxlaw-2813	1473	25	an	an	DET
taxlaw-2813	1473	26	interest	interest	NOUN
taxlaw-2813	1473	27	group	group	NOUN
taxlaw-2813	1473	28	’s	’s	PART
taxlaw-2813	1473	29	agenda	agenda	NOUN
taxlaw-2813	1473	30	.	.	PUNCT
taxlaw-2813	1474	1	our	our	PRON
taxlaw-2813	1474	2	account	account	NOUN
taxlaw-2813	1474	3	supports	support	VERB
taxlaw-2813	1474	4	an	an	DET
taxlaw-2813	1474	5	important	important	ADJ
taxlaw-2813	1474	6	role	role	NOUN
taxlaw-2813	1474	7	for	for	ADP
taxlaw-2813	1474	8	the	the	DET
taxlaw-2813	1474	9	bureaucratic	bureaucratic	ADJ
taxlaw-2813	1474	10	explanation	explanation	NOUN
taxlaw-2813	1474	11	as	as	ADV
taxlaw-2813	1474	12	well	well	ADV
taxlaw-2813	1474	13	.	.	PUNCT
taxlaw-2813	1475	1	while	while	SCONJ
taxlaw-2813	1475	2	tax	tax	NOUN
taxlaw-2813	1475	3	experts	expert	NOUN
taxlaw-2813	1475	4	within	within	ADP
taxlaw-2813	1475	5	the	the	DET
taxlaw-2813	1475	6	oecd	oecd	NOUN
taxlaw-2813	1475	7	were	be	AUX
taxlaw-2813	1475	8	well	well	ADV
taxlaw-2813	1475	9	established	establish	VERB
taxlaw-2813	1475	10	to	to	PART
taxlaw-2813	1475	11	claim	claim	VERB
taxlaw-2813	1475	12	global	global	ADJ
taxlaw-2813	1475	13	prominence	prominence	NOUN
taxlaw-2813	1475	14	in	in	ADP
taxlaw-2813	1475	15	technical	technical	ADJ
taxlaw-2813	1475	16	tax	tax	NOUN
taxlaw-2813	1475	17	issues	issue	NOUN
taxlaw-2813	1475	18	,	,	PUNCT
taxlaw-2813	1475	19	expanding	expand	VERB
taxlaw-2813	1475	20	into	into	ADP
taxlaw-2813	1475	21	broader	broad	ADJ
taxlaw-2813	1475	22	issues	issue	NOUN
taxlaw-2813	1475	23	on	on	ADP
taxlaw-2813	1475	24	taxation	taxation	NOUN
taxlaw-2813	1475	25	such	such	ADJ
taxlaw-2813	1475	26	as	as	ADP
taxlaw-2813	1475	27	tax	tax	NOUN
taxlaw-2813	1475	28	competition	competition	NOUN
taxlaw-2813	1475	29	allowed	allow	VERB
taxlaw-2813	1475	30	for	for	ADP
taxlaw-2813	1475	31	more	more	ADJ
taxlaw-2813	1475	32	responsibilities	responsibility	NOUN
taxlaw-2813	1475	33	and	and	CCONJ
taxlaw-2813	1475	34	funding	funding	NOUN
taxlaw-2813	1475	35	.	.	PUNCT
taxlaw-2813	1476	1	the	the	DET
taxlaw-2813	1476	2	oecd	oecd	PROPN
taxlaw-2813	1476	3	staff	staff	NOUN
taxlaw-2813	1476	4	enjoys	enjoy	VERB
taxlaw-2813	1476	5	excellent	excellent	ADJ
taxlaw-2813	1476	6	jobs	job	NOUN
taxlaw-2813	1476	7	for	for	ADP
taxlaw-2813	1476	8	academics	academic	NOUN
taxlaw-2813	1476	9	,	,	PUNCT
taxlaw-2813	1476	10	with	with	ADP
taxlaw-2813	1476	11	high	high	ADJ
taxlaw-2813	1476	12	salaries	salary	NOUN
taxlaw-2813	1476	13	and	and	CCONJ
taxlaw-2813	1476	14	benefits	benefit	NOUN
taxlaw-2813	1476	15	.	.	PUNCT
taxlaw-2813	1477	1	the	the	DET
taxlaw-2813	1477	2	organization	organization	NOUN
taxlaw-2813	1477	3	offers	offer	VERB
taxlaw-2813	1477	4	enjoyable	enjoyable	ADJ
taxlaw-2813	1477	5	work	work	NOUN
taxlaw-2813	1477	6	,	,	PUNCT
taxlaw-2813	1477	7	opportunities	opportunity	NOUN
taxlaw-2813	1477	8	to	to	PART
taxlaw-2813	1477	9	participate	participate	VERB
taxlaw-2813	1477	10	in	in	ADP
taxlaw-2813	1477	11	important	important	ADJ
taxlaw-2813	1477	12	international	international	ADJ
taxlaw-2813	1477	13	venues	venue	NOUN
taxlaw-2813	1477	14	while	while	SCONJ
taxlaw-2813	1477	15	obtaining	obtain	VERB
taxlaw-2813	1477	16	the	the	DET
taxlaw-2813	1477	17	merit	merit	NOUN
taxlaw-2813	1477	18	of	of	ADP
taxlaw-2813	1477	19	having	having	AUX
taxlaw-2813	1477	20	held	hold	VERB
taxlaw-2813	1477	21	a	a	DET
taxlaw-2813	1477	22	prestigious	prestigious	ADJ
taxlaw-2813	1477	23	appointment	appointment	NOUN
taxlaw-2813	1477	24	at	at	ADP
taxlaw-2813	1477	25	one	one	NUM
taxlaw-2813	1477	26	of	of	ADP
taxlaw-2813	1477	27	the	the	DET
taxlaw-2813	1477	28	world	world	NOUN
taxlaw-2813	1477	29	’s	’s	PART
taxlaw-2813	1477	30	top	top	ADJ
taxlaw-2813	1477	31	organizations	organization	NOUN
taxlaw-2813	1477	32	.	.	PUNCT
taxlaw-2813	1478	1	international	international	ADJ
taxlaw-2813	1478	2	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1478	3	are	be	AUX
taxlaw-2813	1478	4	generally	generally	ADV
taxlaw-2813	1478	5	portrayed	portray	VERB
taxlaw-2813	1478	6	as	as	ADP
taxlaw-2813	1478	7	impartial	impartial	ADJ
taxlaw-2813	1478	8	concerning	concern	VERB
taxlaw-2813	1478	9	the	the	DET
taxlaw-2813	1478	10	policies	policy	NOUN
taxlaw-2813	1478	11	of	of	ADP
taxlaw-2813	1478	12	their	their	PRON
taxlaw-2813	1478	13	home	home	NOUN
taxlaw-2813	1478	14	country	country	NOUN
taxlaw-2813	1478	15	government	government	NOUN
taxlaw-2813	1478	16	.	.	PUNCT
taxlaw-2813	1479	1	if	if	SCONJ
taxlaw-2813	1479	2	those	those	DET
taxlaw-2813	1479	3	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1479	4	have	have	VERB
taxlaw-2813	1479	5	a	a	DET
taxlaw-2813	1479	6	background	background	NOUN
taxlaw-2813	1479	7	of	of	ADP
taxlaw-2813	1479	8	serving	serve	VERB
taxlaw-2813	1479	9	their	their	PRON
taxlaw-2813	1479	10	country	country	NOUN
taxlaw-2813	1479	11	on	on	ADP
taxlaw-2813	1479	12	tax	tax	NOUN
taxlaw-2813	1479	13	matters	matter	NOUN
taxlaw-2813	1479	14	,	,	PUNCT
taxlaw-2813	1479	15	they	they	PRON
taxlaw-2813	1479	16	may	may	AUX
taxlaw-2813	1479	17	have	have	VERB
taxlaw-2813	1479	18	a	a	DET
taxlaw-2813	1479	19	bias	bias	NOUN
taxlaw-2813	1479	20	in	in	ADP
taxlaw-2813	1479	21	favor	favor	NOUN
taxlaw-2813	1479	22	of	of	ADP
taxlaw-2813	1479	23	their	their	PRON
taxlaw-2813	1479	24	home	home	NOUN
taxlaw-2813	1479	25	country	country	NOUN
taxlaw-2813	1479	26	that	that	PRON
taxlaw-2813	1479	27	will	will	AUX
taxlaw-2813	1479	28	reflect	reflect	VERB
taxlaw-2813	1479	29	on	on	ADP
taxlaw-2813	1479	30	their	their	PRON
taxlaw-2813	1479	31	work	work	NOUN
taxlaw-2813	1479	32	.	.	PUNCT
taxlaw-2813	1480	1	if	if	SCONJ
taxlaw-2813	1480	2	they	they	PRON
taxlaw-2813	1480	3	in	in	ADP
taxlaw-2813	1480	4	addition	addition	NOUN
taxlaw-2813	1480	5	perceive	perceive	NOUN
taxlaw-2813	1480	6	a	a	DET
taxlaw-2813	1480	7	possibility	possibility	NOUN
taxlaw-2813	1480	8	for	for	ADP
taxlaw-2813	1480	9	future	future	ADJ
taxlaw-2813	1480	10	employment	employment	NOUN
taxlaw-2813	1480	11	for	for	ADP
taxlaw-2813	1480	12	their	their	PRON
taxlaw-2813	1480	13	home	home	NOUN
taxlaw-2813	1480	14	governments	government	NOUN
taxlaw-2813	1480	15	,	,	PUNCT
taxlaw-2813	1480	16	this	this	PRON
taxlaw-2813	1480	17	would	would	AUX
taxlaw-2813	1480	18	further	far	ADV
taxlaw-2813	1480	19	increase	increase	VERB
taxlaw-2813	1480	20	their	their	PRON
taxlaw-2813	1480	21	incentive	incentive	NOUN
taxlaw-2813	1480	22	not	not	PART
taxlaw-2813	1480	23	to	to	PART
taxlaw-2813	1480	24	work	work	VERB
taxlaw-2813	1480	25	against	against	ADP
taxlaw-2813	1480	26	the	the	DET
taxlaw-2813	1480	27	policies	policy	NOUN
taxlaw-2813	1480	28	of	of	ADP
taxlaw-2813	1480	29	their	their	PRON
taxlaw-2813	1480	30	home	home	NOUN
taxlaw-2813	1480	31	country	country	NOUN
taxlaw-2813	1480	32	and	and	CCONJ
taxlaw-2813	1480	33	risk	risk	NOUN
taxlaw-2813	1480	34	losing	lose	VERB
taxlaw-2813	1480	35	out	out	ADP
taxlaw-2813	1480	36	on	on	ADP
taxlaw-2813	1480	37	future	future	ADJ
taxlaw-2813	1480	38	appointments	appointment	NOUN
taxlaw-2813	1480	39	at	at	ADP
taxlaw-2813	1480	40	home.357	home.357	PROPN
taxlaw-2813	1480	41	constitutional	constitutional	ADJ
taxlaw-2813	1480	42	pint	pint	NOUN
taxlaw-2813	1480	43	of	of	ADP
taxlaw-2813	1480	44	view	view	NOUN
taxlaw-2813	1480	45	,	,	PUNCT
taxlaw-2813	1480	46	in	in	ADP
taxlaw-2813	1480	47	the	the	DET
taxlaw-2813	1480	48	political	political	ADJ
taxlaw-2813	1480	49	economy	economy	NOUN
taxlaw-2813	1480	50	of	of	ADP
taxlaw-2813	1480	51	international	international	ADJ
taxlaw-2813	1480	52	organizations	organization	NOUN
taxlaw-2813	1480	53	:	:	PUNCT
taxlaw-2813	1480	54	a	a	DET
taxlaw-2813	1480	55	public	public	ADJ
taxlaw-2813	1480	56	choice	choice	NOUN
taxlaw-2813	1480	57	approach	approach	NOUN
taxlaw-2813	1480	58	58	58	NUM
taxlaw-2813	1480	59	,	,	PUNCT
taxlaw-2813	1480	60	66	66	NUM
taxlaw-2813	1480	61	(	(	PUNCT
taxlaw-2813	1480	62	ronald	ronald	PROPN
taxlaw-2813	1480	63	vaubel	vaubel	PROPN
taxlaw-2813	1480	64	&	&	CCONJ
taxlaw-2813	1480	65	thomas	thomas	PROPN
taxlaw-2813	1480	66	d.	d.	PROPN
taxlaw-2813	1480	67	willett	willett	PROPN
taxlaw-2813	1480	68	eds	eds	PROPN
taxlaw-2813	1480	69	.	.	PROPN
taxlaw-2813	1480	70	,	,	PUNCT
taxlaw-2813	1480	71	1991	1991	NUM
taxlaw-2813	1480	72	)	)	PUNCT
taxlaw-2813	1480	73	.	.	PUNCT
taxlaw-2813	1481	1	354	354	NUM
taxlaw-2813	1482	1	i	i	PRON
taxlaw-2813	1482	2	d.	d.	NOUN
taxlaw-2813	1482	3	at	at	ADP
taxlaw-2813	1482	4	20–22	20–22	PROPN
taxlaw-2813	1482	5	(	(	PUNCT
taxlaw-2813	1482	6	describing	describe	VERB
taxlaw-2813	1482	7	in	in	ADP
taxlaw-2813	1482	8	detail	detail	NOUN
taxlaw-2813	1482	9	the	the	DET
taxlaw-2813	1482	10	connections	connection	NOUN
taxlaw-2813	1482	11	between	between	ADP
taxlaw-2813	1482	12	oecd	oecd	PROPN
taxlaw-2813	1482	13	entities	entity	NOUN
taxlaw-2813	1482	14	and	and	CCONJ
taxlaw-2813	1482	15	stressing	stress	VERB
taxlaw-2813	1482	16	that	that	SCONJ
taxlaw-2813	1482	17	disentangling	disentangle	VERB
taxlaw-2813	1482	18	them	they	PRON
taxlaw-2813	1482	19	and	and	CCONJ
taxlaw-2813	1482	20	understanding	understand	VERB
taxlaw-2813	1482	21	how	how	SCONJ
taxlaw-2813	1482	22	tax	tax	NOUN
taxlaw-2813	1482	23	policy	policy	NOUN
taxlaw-2813	1482	24	is	be	AUX
taxlaw-2813	1482	25	formed	form	VERB
taxlaw-2813	1482	26	is	be	AUX
taxlaw-2813	1482	27	virtually	virtually	ADV
taxlaw-2813	1482	28	impossible	impossible	ADJ
taxlaw-2813	1482	29	for	for	ADP
taxlaw-2813	1482	30	an	an	DET
taxlaw-2813	1482	31	outside	outside	ADJ
taxlaw-2813	1482	32	observer	observer	NOUN
taxlaw-2813	1482	33	)	)	PUNCT
taxlaw-2813	1482	34	.	.	PUNCT
taxlaw-2813	1483	1	355	355	NUM
taxlaw-2813	1483	2	christians	christian	NOUN
taxlaw-2813	1483	3	,	,	PUNCT
taxlaw-2813	1483	4	supra	supra	PROPN
taxlaw-2813	1483	5	note	note	PROPN
taxlaw-2813	1483	6	5	5	NUM
taxlaw-2813	1483	7	;	;	PUNCT
taxlaw-2813	1483	8	ronen	ronen	PROPN
taxlaw-2813	1483	9	palan	palan	PROPN
taxlaw-2813	1483	10	,	,	PUNCT
taxlaw-2813	1483	11	tax	tax	NOUN
taxlaw-2813	1483	12	havens	haven	NOUN
taxlaw-2813	1483	13	and	and	CCONJ
taxlaw-2813	1483	14	the	the	DET
taxlaw-2813	1483	15	commercialization	commercialization	NOUN
taxlaw-2813	1483	16	of	of	ADP
taxlaw-2813	1483	17	state	state	NOUN
taxlaw-2813	1483	18	sovereignty	sovereignty	NOUN
taxlaw-2813	1483	19	,	,	PUNCT
taxlaw-2813	1483	20	56	56	NUM
taxlaw-2813	1483	21	int’l	int’l	NUM
taxlaw-2813	1483	22	org	org	NOUN
taxlaw-2813	1483	23	.	.	PUNCT
taxlaw-2813	1483	24	151	151	NUM
taxlaw-2813	1483	25	(	(	PUNCT
taxlaw-2813	1483	26	2002	2002	NUM
taxlaw-2813	1483	27	)	)	PUNCT
taxlaw-2813	1483	28	(	(	PUNCT
taxlaw-2813	1483	29	discussing	discuss	VERB
taxlaw-2813	1483	30	the	the	DET
taxlaw-2813	1483	31	issue	issue	NOUN
taxlaw-2813	1483	32	of	of	ADP
taxlaw-2813	1483	33	sovereignty	sovereignty	NOUN
taxlaw-2813	1483	34	in	in	ADP
taxlaw-2813	1483	35	the	the	DET
taxlaw-2813	1483	36	context	context	NOUN
taxlaw-2813	1483	37	of	of	ADP
taxlaw-2813	1483	38	taxation	taxation	NOUN
taxlaw-2813	1483	39	)	)	PUNCT
taxlaw-2813	1483	40	;	;	PUNCT
taxlaw-2813	1483	41	diane	diane	NOUN
taxlaw-2813	1483	42	m.	m.	NOUN
taxlaw-2813	1483	43	ring	ring	NOUN
taxlaw-2813	1483	44	,	,	PUNCT
taxlaw-2813	1483	45	what	what	PRON
taxlaw-2813	1483	46	's	be	AUX
taxlaw-2813	1483	47	at	at	ADP
taxlaw-2813	1483	48	stake	stake	NOUN
taxlaw-2813	1483	49	in	in	ADP
taxlaw-2813	1483	50	the	the	DET
taxlaw-2813	1483	51	sovereignty	sovereignty	NOUN
taxlaw-2813	1483	52	debate	debate	NOUN
taxlaw-2813	1483	53	?	?	PUNCT
taxlaw-2813	1483	54	:	:	PUNCT
taxlaw-2813	1483	55	international	international	ADJ
taxlaw-2813	1483	56	tax	tax	NOUN
taxlaw-2813	1483	57	and	and	CCONJ
taxlaw-2813	1483	58	the	the	DET
taxlaw-2813	1483	59	nation	nation	NOUN
taxlaw-2813	1483	60	-	-	PUNCT
taxlaw-2813	1483	61	state	state	NOUN
taxlaw-2813	1483	62	(	(	PUNCT
taxlaw-2813	1483	63	boston	boston	PROPN
taxlaw-2813	1483	64	college	college	PROPN
taxlaw-2813	1483	65	law	law	PROPN
taxlaw-2813	1483	66	school	school	NOUN
taxlaw-2813	1483	67	faculty	faculty	NOUN
taxlaw-2813	1483	68	papers	paper	NOUN
taxlaw-2813	1483	69	,	,	PUNCT
taxlaw-2813	1483	70	paper	paper	NOUN
taxlaw-2813	1483	71	.	.	PUNCT
taxlaw-2813	1484	1	no	no	INTJ
taxlaw-2813	1484	2	.	.	NOUN
taxlaw-2813	1485	1	219	219	NUM
taxlaw-2813	1485	2	,	,	PUNCT
taxlaw-2813	1485	3	2008	2008	NUM
taxlaw-2813	1485	4	)	)	PUNCT
taxlaw-2813	1486	1	(	(	PUNCT
taxlaw-2813	1486	2	sovereignty	sovereignty	NOUN
taxlaw-2813	1486	3	and	and	CCONJ
taxlaw-2813	1486	4	taxation	taxation	NOUN
taxlaw-2813	1486	5	)	)	PUNCT
taxlaw-2813	1486	6	.	.	PUNCT
taxlaw-2813	1487	1	356	356	NUM
taxlaw-2813	1487	2	see	see	VERB
taxlaw-2813	1487	3	christians	christian	NOUN
taxlaw-2813	1487	4	,	,	PUNCT
taxlaw-2813	1487	5	networks	network	NOUN
taxlaw-2813	1487	6	,	,	PUNCT
taxlaw-2813	1487	7	supra	supra	PROPN
taxlaw-2813	1487	8	note	note	PROPN
taxlaw-2813	1487	9	72	72	NUM
taxlaw-2813	1487	10	,	,	PUNCT
taxlaw-2813	1487	11	at	at	ADP
taxlaw-2813	1487	12	104–14	104–14	PROPN
taxlaw-2813	1487	13	.	.	PUNCT
taxlaw-2813	1487	14	357	357	NUM
taxlaw-2813	1487	15	a	a	DET
taxlaw-2813	1487	16	former	former	ADJ
taxlaw-2813	1487	17	ctpa	ctpa	NOUN
taxlaw-2813	1487	18	official	official	NOUN
taxlaw-2813	1487	19	pointed	point	VERB
taxlaw-2813	1487	20	out	out	ADP
taxlaw-2813	1487	21	that	that	SCONJ
taxlaw-2813	1487	22	one	one	PRON
taxlaw-2813	1487	23	does	do	AUX
taxlaw-2813	1487	24	not	not	PART
taxlaw-2813	1487	25	sit	sit	VERB
taxlaw-2813	1487	26	secure	secure	ADJ
taxlaw-2813	1487	27	on	on	ADP
taxlaw-2813	1487	28	the	the	DET
taxlaw-2813	1487	29	job	job	NOUN
taxlaw-2813	1487	30	at	at	ADP
taxlaw-2813	1487	31	the	the	DET
taxlaw-2813	1487	32	oecd	oecd	PROPN
taxlaw-2813	1487	33	,	,	PUNCT
taxlaw-2813	1487	34	especially	especially	ADV
taxlaw-2813	1487	35	not	not	PART
taxlaw-2813	1487	36	when	when	SCONJ
taxlaw-2813	1487	37	involved	involve	VERB
taxlaw-2813	1487	38	in	in	ADP
taxlaw-2813	1487	39	such	such	ADJ
taxlaw-2813	1487	40	volatile	volatile	ADJ
taxlaw-2813	1487	41	and	and	CCONJ
taxlaw-2813	1487	42	insecure	insecure	ADJ
taxlaw-2813	1487	43	projects	project	NOUN
taxlaw-2813	1487	44	as	as	ADP
taxlaw-2813	1487	45	those	those	PRON
taxlaw-2813	1487	46	on	on	ADP
taxlaw-2813	1487	47	harmful	harmful	ADJ
taxlaw-2813	1487	48	tax	tax	NOUN
taxlaw-2813	1487	49	competition	competition	NOUN
taxlaw-2813	1487	50	.	.	PUNCT
taxlaw-2813	1488	1	interview	interview	NOUN
taxlaw-2813	1488	2	5	5	NUM
taxlaw-2813	1488	3	with	with	ADP
taxlaw-2813	1488	4	oecd	oecd	PROPN
taxlaw-2813	1488	5	personnel	personnel	NOUN
taxlaw-2813	1488	6	,	,	PUNCT
taxlaw-2813	1488	7	supra	supra	PROPN
taxlaw-2813	1488	8	note	note	NOUN
taxlaw-2813	1488	9	100	100	NUM
taxlaw-2813	1488	10	.	.	PUNCT
taxlaw-2813	1489	1	the	the	DET
taxlaw-2813	1489	2	work	work	NOUN
taxlaw-2813	1489	3	of	of	ADP
taxlaw-2813	1489	4	the	the	DET
taxlaw-2813	1489	5	cfa	cfa	PROPN
taxlaw-2813	1489	6	is	be	AUX
taxlaw-2813	1489	7	supported	support	VERB
taxlaw-2813	1489	8	by	by	ADP
taxlaw-2813	1489	9	the	the	DET
taxlaw-2813	1489	10	centre	centre	NOUN
taxlaw-2813	1489	11	for	for	ADP
taxlaw-2813	1489	12	tax	tax	NOUN
taxlaw-2813	1489	13	policy	policy	NOUN
taxlaw-2813	1489	14	and	and	CCONJ
taxlaw-2813	1489	15	administration	administration	NOUN
taxlaw-2813	1489	16	(	(	PUNCT
taxlaw-2813	1489	17	ctpa	ctpa	NOUN
taxlaw-2813	1489	18	)	)	PUNCT
taxlaw-2813	1489	19	,	,	PUNCT
taxlaw-2813	1489	20	which	which	PRON
taxlaw-2813	1489	21	since	since	SCONJ
taxlaw-2813	1489	22	2001	2001	NUM
taxlaw-2813	1489	23	has	have	AUX
taxlaw-2813	1489	24	been	be	AUX
taxlaw-2813	1489	25	a	a	DET
taxlaw-2813	1489	26	separate	separate	ADJ
taxlaw-2813	1489	27	directorate	directorate	NOUN
taxlaw-2813	1489	28	within	within	ADP
taxlaw-2813	1489	29	the	the	DET
taxlaw-2813	1489	30	oecd	oecd	PROPN
taxlaw-2813	1489	31	secretariat	secretariat	NOUN
taxlaw-2813	1489	32	.	.	PUNCT
taxlaw-2813	1490	1	the	the	DET
taxlaw-2813	1490	2	oecd	oecd	PROPN
taxlaw-2813	1490	3	council	council	PROPN
taxlaw-2813	1490	4	is	be	AUX
taxlaw-2813	1490	5	formally	formally	ADV
taxlaw-2813	1490	6	the	the	DET
taxlaw-2813	1490	7	body	body	NOUN
taxlaw-2813	1490	8	with	with	ADP
taxlaw-2813	1490	9	decision	decision	NOUN
taxlaw-2813	1490	10	-	-	PUNCT
taxlaw-2813	1490	11	making	make	VERB
taxlaw-2813	1490	12	power	power	NOUN
taxlaw-2813	1490	13	,	,	PUNCT
taxlaw-2813	1490	14	where	where	SCONJ
taxlaw-2813	1490	15	decisions	decision	NOUN
taxlaw-2813	1490	16	are	be	AUX
taxlaw-2813	1490	17	made	make	VERB
taxlaw-2813	1490	18	by	by	ADP
taxlaw-2813	1490	19	consensus	consensus	NOUN
taxlaw-2813	1490	20	.	.	PUNCT
taxlaw-2813	1491	1	oecd	oecd	PROPN
taxlaw-2813	1491	2	,	,	PUNCT
taxlaw-2813	1491	3	who	who	PRON
taxlaw-2813	1491	4	does	do	VERB
taxlaw-2813	1491	5	what	what	PRON
taxlaw-2813	1491	6	,	,	PUNCT
taxlaw-2813	1491	7	http://www.oecd.org/pages/	http://www.oecd.org/pages/	PRON
taxlaw-2813	1491	8	0,3417,en_36734052_36761791_1_1_1_1_1,00.html	0,3417,en_36734052_36761791_1_1_1_1_1,00.html	X
taxlaw-2813	1491	9	(	(	PUNCT
taxlaw-2813	1491	10	last	last	ADV
taxlaw-2813	1491	11	visited	visit	VERB
taxlaw-2813	1491	12	oct	oct	PROPN
taxlaw-2813	1491	13	.	.	PROPN
taxlaw-2813	1491	14	3	3	NUM
taxlaw-2813	1491	15	,	,	PUNCT
taxlaw-2813	1491	16	2011	2011	NUM
taxlaw-2813	1491	17	)	)	PUNCT
taxlaw-2813	1491	18	.	.	PUNCT
taxlaw-2813	1492	1	it	it	PRON
taxlaw-2813	1492	2	consists	consist	VERB
taxlaw-2813	1492	3	of	of	ADP
taxlaw-2813	1492	4	high	high	ADJ
taxlaw-2813	1492	5	-	-	PUNCT
taxlaw-2813	1492	6	level	level	NOUN
taxlaw-2813	1492	7	diplomats	diplomat	NOUN
taxlaw-2813	1492	8	,	,	PUNCT
taxlaw-2813	1492	9	representing	represent	VERB
taxlaw-2813	1492	10	their	their	PRON
taxlaw-2813	1492	11	own	own	ADJ
taxlaw-2813	1492	12	countries	country	NOUN
taxlaw-2813	1492	13	.	.	PUNCT
taxlaw-2813	1493	1	2012	2012	NUM
taxlaw-2813	1493	2	]	]	PUNCT
taxlaw-2813	1493	3	cartelizing	cartelize	VERB
taxlaw-2813	1493	4	taxes	taxis	NOUN
taxlaw-2813	1493	5	61	61	NUM
taxlaw-2813	1493	6	the	the	DET
taxlaw-2813	1493	7	ctpa	ctpa	NOUN
taxlaw-2813	1493	8	provides	provide	VERB
taxlaw-2813	1493	9	a	a	DET
taxlaw-2813	1493	10	possible	possible	ADJ
taxlaw-2813	1493	11	explanation	explanation	NOUN
taxlaw-2813	1493	12	of	of	ADP
taxlaw-2813	1493	13	the	the	DET
taxlaw-2813	1493	14	oecd	oecd	PROPN
taxlaw-2813	1493	15	project	project	NOUN
taxlaw-2813	1493	16	from	from	ADP
taxlaw-2813	1493	17	the	the	DET
taxlaw-2813	1493	18	bureaucratic	bureaucratic	ADJ
taxlaw-2813	1493	19	point	point	NOUN
taxlaw-2813	1493	20	of	of	ADP
taxlaw-2813	1493	21	view	view	NOUN
taxlaw-2813	1493	22	.	.	PUNCT
taxlaw-2813	1494	1	both	both	CCONJ
taxlaw-2813	1494	2	the	the	DET
taxlaw-2813	1494	3	director	director	NOUN
taxlaw-2813	1494	4	and	and	CCONJ
taxlaw-2813	1494	5	the	the	DET
taxlaw-2813	1494	6	ctpa	ctpa	NOUN
taxlaw-2813	1494	7	staff	staff	NOUN
taxlaw-2813	1494	8	can	can	AUX
taxlaw-2813	1494	9	be	be	AUX
taxlaw-2813	1494	10	entrepreneurial	entrepreneurial	ADJ
taxlaw-2813	1494	11	by	by	ADP
taxlaw-2813	1494	12	looking	look	VERB
taxlaw-2813	1494	13	for	for	ADP
taxlaw-2813	1494	14	new	new	ADJ
taxlaw-2813	1494	15	possibilities	possibility	NOUN
taxlaw-2813	1494	16	to	to	PART
taxlaw-2813	1494	17	expand	expand	VERB
taxlaw-2813	1494	18	the	the	DET
taxlaw-2813	1494	19	ctpa	ctpa	NOUN
taxlaw-2813	1494	20	’s	’s	PART
taxlaw-2813	1494	21	mandate	mandate	NOUN
taxlaw-2813	1494	22	.	.	PUNCT
taxlaw-2813	1495	1	the	the	DET
taxlaw-2813	1495	2	political	political	ADJ
taxlaw-2813	1495	3	discussion	discussion	NOUN
taxlaw-2813	1495	4	in	in	ADP
taxlaw-2813	1495	5	any	any	DET
taxlaw-2813	1495	6	member	member	NOUN
taxlaw-2813	1495	7	country	country	NOUN
taxlaw-2813	1495	8	can	can	AUX
taxlaw-2813	1495	9	open	open	VERB
taxlaw-2813	1495	10	such	such	ADJ
taxlaw-2813	1495	11	windows	window	NOUN
taxlaw-2813	1495	12	of	of	ADP
taxlaw-2813	1495	13	opportunity	opportunity	NOUN
taxlaw-2813	1495	14	.	.	PUNCT
taxlaw-2813	1496	1	thus	thus	ADV
taxlaw-2813	1496	2	if	if	SCONJ
taxlaw-2813	1496	3	a	a	DET
taxlaw-2813	1496	4	politician	politician	NOUN
taxlaw-2813	1496	5	shows	show	VERB
taxlaw-2813	1496	6	interest	interest	NOUN
taxlaw-2813	1496	7	in	in	ADP
taxlaw-2813	1496	8	fighting	fight	VERB
taxlaw-2813	1496	9	tax	tax	NOUN
taxlaw-2813	1496	10	evasion	evasion	NOUN
taxlaw-2813	1496	11	,	,	PUNCT
taxlaw-2813	1496	12	the	the	DET
taxlaw-2813	1496	13	oecd	oecd	PROPN
taxlaw-2813	1496	14	may	may	AUX
taxlaw-2813	1496	15	step	step	VERB
taxlaw-2813	1496	16	in	in	ADV
taxlaw-2813	1496	17	and	and	CCONJ
taxlaw-2813	1496	18	offer	offer	VERB
taxlaw-2813	1496	19	its	its	PRON
taxlaw-2813	1496	20	services.358	services.358	NOUN
taxlaw-2813	1496	21	if	if	SCONJ
taxlaw-2813	1496	22	a	a	DET
taxlaw-2813	1496	23	country	country	NOUN
taxlaw-2813	1496	24	finds	find	VERB
taxlaw-2813	1496	25	national	national	ADJ
taxlaw-2813	1496	26	regulations	regulation	NOUN
taxlaw-2813	1496	27	to	to	PART
taxlaw-2813	1496	28	fight	fight	VERB
taxlaw-2813	1496	29	tax	tax	NOUN
taxlaw-2813	1496	30	evasion	evasion	NOUN
taxlaw-2813	1496	31	and	and	CCONJ
taxlaw-2813	1496	32	avoidance	avoidance	NOUN
taxlaw-2813	1496	33	inadequate	inadequate	ADJ
taxlaw-2813	1496	34	,	,	PUNCT
taxlaw-2813	1496	35	the	the	DET
taxlaw-2813	1496	36	oecd	oecd	PROPN
taxlaw-2813	1496	37	staff	staff	NOUN
taxlaw-2813	1496	38	has	have	VERB
taxlaw-2813	1496	39	arguments	argument	NOUN
taxlaw-2813	1496	40	for	for	ADP
taxlaw-2813	1496	41	why	why	SCONJ
taxlaw-2813	1496	42	dealing	deal	VERB
taxlaw-2813	1496	43	with	with	ADP
taxlaw-2813	1496	44	the	the	DET
taxlaw-2813	1496	45	issue	issue	NOUN
taxlaw-2813	1496	46	through	through	ADP
taxlaw-2813	1496	47	the	the	DET
taxlaw-2813	1496	48	oecd	oecd	PROPN
taxlaw-2813	1496	49	is	be	AUX
taxlaw-2813	1496	50	a	a	DET
taxlaw-2813	1496	51	good	good	ADJ
taxlaw-2813	1496	52	idea	idea	NOUN
taxlaw-2813	1496	53	.	.	PUNCT
taxlaw-2813	1497	1	whatever	whatever	PRON
taxlaw-2813	1497	2	the	the	DET
taxlaw-2813	1497	3	problem	problem	NOUN
taxlaw-2813	1497	4	may	may	AUX
taxlaw-2813	1497	5	be	be	AUX
taxlaw-2813	1497	6	,	,	PUNCT
taxlaw-2813	1497	7	international	international	ADJ
taxlaw-2813	1497	8	cooperation	cooperation	NOUN
taxlaw-2813	1497	9	,	,	PUNCT
taxlaw-2813	1497	10	they	they	PRON
taxlaw-2813	1497	11	can	can	AUX
taxlaw-2813	1497	12	argue	argue	VERB
taxlaw-2813	1497	13	,	,	PUNCT
taxlaw-2813	1497	14	is	be	AUX
taxlaw-2813	1497	15	needed	need	VERB
taxlaw-2813	1497	16	to	to	PART
taxlaw-2813	1497	17	deal	deal	VERB
taxlaw-2813	1497	18	with	with	ADP
taxlaw-2813	1497	19	it	it	PRON
taxlaw-2813	1497	20	constructively	constructively	ADV
taxlaw-2813	1497	21	.	.	PUNCT
taxlaw-2813	1498	1	before	before	ADP
taxlaw-2813	1498	2	taking	take	VERB
taxlaw-2813	1498	3	any	any	DET
taxlaw-2813	1498	4	steps	step	NOUN
taxlaw-2813	1498	5	on	on	ADP
taxlaw-2813	1498	6	the	the	DET
taxlaw-2813	1498	7	issue	issue	NOUN
taxlaw-2813	1498	8	,	,	PUNCT
taxlaw-2813	1498	9	the	the	DET
taxlaw-2813	1498	10	proper	proper	ADJ
taxlaw-2813	1498	11	measures	measure	NOUN
taxlaw-2813	1498	12	must	must	AUX
taxlaw-2813	1498	13	be	be	AUX
taxlaw-2813	1498	14	carefully	carefully	ADV
taxlaw-2813	1498	15	considered	consider	VERB
taxlaw-2813	1498	16	.	.	PUNCT
taxlaw-2813	1499	1	this	this	PRON
taxlaw-2813	1499	2	requires	require	VERB
taxlaw-2813	1499	3	expertise	expertise	NOUN
taxlaw-2813	1499	4	and	and	CCONJ
taxlaw-2813	1499	5	experience	experience	NOUN
taxlaw-2813	1499	6	,	,	PUNCT
taxlaw-2813	1499	7	and	and	CCONJ
taxlaw-2813	1499	8	this	this	PRON
taxlaw-2813	1499	9	is	be	AUX
taxlaw-2813	1499	10	precisely	precisely	ADV
taxlaw-2813	1499	11	what	what	PRON
taxlaw-2813	1499	12	the	the	DET
taxlaw-2813	1499	13	oecd	oecd	PROPN
taxlaw-2813	1499	14	has	have	VERB
taxlaw-2813	1499	15	to	to	PART
taxlaw-2813	1499	16	offer	offer	VERB
taxlaw-2813	1499	17	,	,	PUNCT
taxlaw-2813	1499	18	along	along	ADP
taxlaw-2813	1499	19	with	with	ADP
taxlaw-2813	1499	20	trips	trip	NOUN
taxlaw-2813	1499	21	to	to	PART
taxlaw-2813	1499	22	paris.359	paris.359	VERB
taxlaw-2813	1499	23	if	if	SCONJ
taxlaw-2813	1499	24	a	a	DET
taxlaw-2813	1499	25	politician	politician	NOUN
taxlaw-2813	1499	26	has	have	AUX
taxlaw-2813	1499	27	already	already	ADV
taxlaw-2813	1499	28	suggested	suggest	VERB
taxlaw-2813	1499	29	a	a	DET
taxlaw-2813	1499	30	willingness	willingness	NOUN
taxlaw-2813	1499	31	to	to	PART
taxlaw-2813	1499	32	pursue	pursue	VERB
taxlaw-2813	1499	33	a	a	DET
taxlaw-2813	1499	34	goal	goal	NOUN
taxlaw-2813	1499	35	and	and	CCONJ
taxlaw-2813	1499	36	oecd	oecd	PROPN
taxlaw-2813	1499	37	representatives	representative	NOUN
taxlaw-2813	1499	38	announce	announce	VERB
taxlaw-2813	1499	39	themselves	themselves	PRON
taxlaw-2813	1499	40	ready	ready	ADJ
taxlaw-2813	1499	41	to	to	PART
taxlaw-2813	1499	42	work	work	VERB
taxlaw-2813	1499	43	on	on	ADP
taxlaw-2813	1499	44	the	the	DET
taxlaw-2813	1499	45	issue	issue	NOUN
taxlaw-2813	1499	46	,	,	PUNCT
taxlaw-2813	1499	47	a	a	DET
taxlaw-2813	1499	48	natural	natural	ADJ
taxlaw-2813	1499	49	alliance	alliance	NOUN
taxlaw-2813	1499	50	emerges	emerge	VERB
taxlaw-2813	1499	51	.	.	PUNCT
taxlaw-2813	1500	1	the	the	DET
taxlaw-2813	1500	2	person	person	NOUN
taxlaw-2813	1500	3	with	with	ADP
taxlaw-2813	1500	4	the	the	DET
taxlaw-2813	1500	5	biggest	big	ADJ
taxlaw-2813	1500	6	incentive	incentive	NOUN
taxlaw-2813	1500	7	to	to	PART
taxlaw-2813	1500	8	expand	expand	VERB
taxlaw-2813	1500	9	and	and	CCONJ
taxlaw-2813	1500	10	drive	drive	VERB
taxlaw-2813	1500	11	a	a	DET
taxlaw-2813	1500	12	project	project	NOUN
taxlaw-2813	1500	13	forward	forward	ADV
taxlaw-2813	1500	14	is	be	AUX
taxlaw-2813	1500	15	its	its	PRON
taxlaw-2813	1500	16	leader	leader	NOUN
taxlaw-2813	1500	17	.	.	PUNCT
taxlaw-2813	1501	1	the	the	DET
taxlaw-2813	1501	2	founding	found	VERB
taxlaw-2813	1501	3	ctpa	ctpa	NOUN
taxlaw-2813	1501	4	director	director	NOUN
taxlaw-2813	1501	5	jeffrey	jeffrey	PROPN
taxlaw-2813	1501	6	owens	owens	PROPN
taxlaw-2813	1501	7	is	be	AUX
taxlaw-2813	1501	8	arguably	arguably	ADV
taxlaw-2813	1501	9	the	the	DET
taxlaw-2813	1501	10	person	person	NOUN
taxlaw-2813	1501	11	who	who	PRON
taxlaw-2813	1501	12	has	have	AUX
taxlaw-2813	1501	13	been	be	AUX
taxlaw-2813	1501	14	the	the	DET
taxlaw-2813	1501	15	driving	drive	VERB
taxlaw-2813	1501	16	force	force	NOUN
taxlaw-2813	1501	17	behind	behind	ADP
taxlaw-2813	1501	18	the	the	DET
taxlaw-2813	1501	19	project	project	NOUN
taxlaw-2813	1501	20	on	on	ADP
taxlaw-2813	1501	21	harmful	harmful	ADJ
taxlaw-2813	1501	22	tax	tax	NOUN
taxlaw-2813	1501	23	competition	competition	NOUN
taxlaw-2813	1501	24	.	.	PUNCT
taxlaw-2813	1502	1	beside	beside	ADP
taxlaw-2813	1502	2	professional	professional	ADJ
taxlaw-2813	1502	3	expertise	expertise	NOUN
taxlaw-2813	1502	4	and	and	CCONJ
taxlaw-2813	1502	5	experience,360	experience,360	PROPN
taxlaw-2813	1502	6	owens	owens	PROPN
taxlaw-2813	1502	7	is	be	AUX
taxlaw-2813	1502	8	a	a	DET
taxlaw-2813	1502	9	highly	highly	ADV
taxlaw-2813	1502	10	skilled	skilled	ADJ
taxlaw-2813	1502	11	negotiator	negotiator	NOUN
taxlaw-2813	1502	12	and	and	CCONJ
taxlaw-2813	1502	13	lobbyist	lobbyist	NOUN
taxlaw-2813	1502	14	and	and	CCONJ
taxlaw-2813	1502	15	a	a	DET
taxlaw-2813	1502	16	brilliant	brilliant	ADJ
taxlaw-2813	1502	17	policy	policy	NOUN
taxlaw-2813	1502	18	entrepreneur	entrepreneur	NOUN
taxlaw-2813	1502	19	.	.	PUNCT
taxlaw-2813	1503	1	without	without	ADP
taxlaw-2813	1503	2	him	he	PRON
taxlaw-2813	1503	3	,	,	PUNCT
taxlaw-2813	1503	4	the	the	DET
taxlaw-2813	1503	5	ctpa	ctpa	NOUN
taxlaw-2813	1503	6	would	would	AUX
taxlaw-2813	1503	7	have	have	AUX
taxlaw-2813	1503	8	been	be	AUX
taxlaw-2813	1503	9	unlikely	unlikely	ADJ
taxlaw-2813	1503	10	to	to	PART
taxlaw-2813	1503	11	become	become	VERB
taxlaw-2813	1503	12	its	its	PRON
taxlaw-2813	1503	13	own	own	ADJ
taxlaw-2813	1503	14	directorate	directorate	NOUN
taxlaw-2813	1503	15	in	in	ADP
taxlaw-2813	1503	16	2001	2001	NUM
taxlaw-2813	1503	17	.	.	PUNCT
taxlaw-2813	1504	1	not	not	PART
taxlaw-2813	1504	2	only	only	ADV
taxlaw-2813	1504	3	did	do	AUX
taxlaw-2813	1504	4	he	he	PRON
taxlaw-2813	1504	5	have	have	VERB
taxlaw-2813	1504	6	the	the	DET
taxlaw-2813	1504	7	personal	personal	ADJ
taxlaw-2813	1504	8	motivation	motivation	NOUN
taxlaw-2813	1504	9	based	base	VERB
taxlaw-2813	1504	10	on	on	ADP
taxlaw-2813	1504	11	salary	salary	NOUN
taxlaw-2813	1504	12	,	,	PUNCT
taxlaw-2813	1504	13	prestige	prestige	NOUN
taxlaw-2813	1504	14	,	,	PUNCT
taxlaw-2813	1504	15	and	and	CCONJ
taxlaw-2813	1504	16	position	position	NOUN
taxlaw-2813	1504	17	,	,	PUNCT
taxlaw-2813	1504	18	but	but	CCONJ
taxlaw-2813	1504	19	he	he	PRON
taxlaw-2813	1504	20	has	have	AUX
taxlaw-2813	1504	21	also	also	ADV
taxlaw-2813	1504	22	proven	prove	VERB
taxlaw-2813	1504	23	keen	keen	ADJ
taxlaw-2813	1504	24	on	on	ADP
taxlaw-2813	1504	25	stepping	step	VERB
taxlaw-2813	1504	26	into	into	ADP
taxlaw-2813	1504	27	the	the	DET
taxlaw-2813	1504	28	spotlight	spotlight	NOUN
taxlaw-2813	1504	29	to	to	PART
taxlaw-2813	1504	30	take	take	VERB
taxlaw-2813	1504	31	credit	credit	NOUN
taxlaw-2813	1504	32	for	for	ADP
taxlaw-2813	1504	33	these	these	DET
taxlaw-2813	1504	34	successes.361	successes.361	NOUN
taxlaw-2813	1504	35	the	the	DET
taxlaw-2813	1504	36	ctpa	ctpa	NOUN
taxlaw-2813	1504	37	staff	staff	NOUN
taxlaw-2813	1504	38	also	also	ADV
taxlaw-2813	1504	39	has	have	VERB
taxlaw-2813	1504	40	incentives	incentive	NOUN
taxlaw-2813	1504	41	to	to	PART
taxlaw-2813	1504	42	help	help	VERB
taxlaw-2813	1504	43	expand	expand	VERB
taxlaw-2813	1504	44	their	their	PRON
taxlaw-2813	1504	45	portion	portion	NOUN
taxlaw-2813	1504	46	of	of	ADP
taxlaw-2813	1504	47	the	the	DET
taxlaw-2813	1504	48	organization	organization	NOUN
taxlaw-2813	1504	49	.	.	PUNCT
taxlaw-2813	1505	1	with	with	ADP
taxlaw-2813	1505	2	more	more	ADJ
taxlaw-2813	1505	3	tasks	task	NOUN
taxlaw-2813	1505	4	and	and	CCONJ
taxlaw-2813	1505	5	more	more	ADJ
taxlaw-2813	1505	6	people	people	NOUN
taxlaw-2813	1505	7	needed	need	VERB
taxlaw-2813	1505	8	in	in	ADP
taxlaw-2813	1505	9	the	the	DET
taxlaw-2813	1505	10	office	office	NOUN
taxlaw-2813	1505	11	,	,	PUNCT
taxlaw-2813	1505	12	there	there	PRON
taxlaw-2813	1505	13	may	may	AUX
taxlaw-2813	1505	14	be	be	AUX
taxlaw-2813	1505	15	better	well	ADJ
taxlaw-2813	1505	16	chances	chance	NOUN
taxlaw-2813	1505	17	for	for	ADP
taxlaw-2813	1505	18	promotion	promotion	NOUN
taxlaw-2813	1505	19	.	.	PUNCT
taxlaw-2813	1506	1	moving	move	VERB
taxlaw-2813	1506	2	up	up	ADP
taxlaw-2813	1506	3	from	from	ADP
taxlaw-2813	1506	4	an	an	DET
taxlaw-2813	1506	5	“	"	PUNCT
taxlaw-2813	1506	6	economist	economist	NOUN
taxlaw-2813	1506	7	”	"	PUNCT
taxlaw-2813	1506	8	to	to	ADP
taxlaw-2813	1506	9	a	a	DET
taxlaw-2813	1506	10	“	"	PUNCT
taxlaw-2813	1506	11	senior	senior	ADJ
taxlaw-2813	1506	12	economist	economist	NOUN
taxlaw-2813	1506	13	,	,	PUNCT
taxlaw-2813	1506	14	”	"	PUNCT
taxlaw-2813	1506	15	for	for	ADP
taxlaw-2813	1506	16	instance	instance	NOUN
taxlaw-2813	1506	17	,	,	PUNCT
taxlaw-2813	1506	18	means	mean	VERB
taxlaw-2813	1506	19	a	a	DET
taxlaw-2813	1506	20	rise	rise	NOUN
taxlaw-2813	1506	21	in	in	ADP
taxlaw-2813	1506	22	pay	pay	NOUN
taxlaw-2813	1506	23	from	from	ADP
taxlaw-2813	1506	24	€	€	SYM
taxlaw-2813	1506	25	5,254	5,254	NUM
taxlaw-2813	1506	26	to	to	PART
taxlaw-2813	1506	27	€	€	SYM
taxlaw-2813	1506	28	7,534	7,534	NUM
taxlaw-2813	1506	29	per	per	ADP
taxlaw-2813	1506	30	month	month	NOUN
taxlaw-2813	1506	31	(	(	PUNCT
taxlaw-2813	1506	32	not	not	PART
taxlaw-2813	1506	33	including	include	VERB
taxlaw-2813	1506	34	allowances	allowance	NOUN
taxlaw-2813	1506	35	for	for	ADP
taxlaw-2813	1506	36	family	family	NOUN
taxlaw-2813	1506	37	,	,	PUNCT
taxlaw-2813	1506	38	children	child	NOUN
taxlaw-2813	1506	39	and	and	CCONJ
taxlaw-2813	1506	40	other	other	ADJ
taxlaw-2813	1506	41	allowances).362	allowances).362	PROPN
taxlaw-2813	1506	42	staff	staff	NOUN
taxlaw-2813	1506	43	also	also	ADV
taxlaw-2813	1506	44	has	have	VERB
taxlaw-2813	1506	45	an	an	DET
taxlaw-2813	1506	46	incentive	incentive	NOUN
taxlaw-2813	1506	47	to	to	PART
taxlaw-2813	1506	48	accomplish	accomplish	VERB
taxlaw-2813	1506	49	changes	change	NOUN
taxlaw-2813	1506	50	,	,	PUNCT
taxlaw-2813	1506	51	to	to	PART
taxlaw-2813	1506	52	be	be	AUX
taxlaw-2813	1506	53	an	an	DET
taxlaw-2813	1506	54	active	active	ADJ
taxlaw-2813	1506	55	part	part	NOUN
taxlaw-2813	1506	56	in	in	ADP
taxlaw-2813	1506	57	various	various	ADJ
taxlaw-2813	1506	58	projects	project	NOUN
taxlaw-2813	1506	59	and	and	CCONJ
taxlaw-2813	1506	60	to	to	PART
taxlaw-2813	1506	61	develop	develop	VERB
taxlaw-2813	1506	62	new	new	ADJ
taxlaw-2813	1506	63	ones	one	NOUN
taxlaw-2813	1506	64	.	.	PUNCT
taxlaw-2813	1507	1	if	if	SCONJ
taxlaw-2813	1507	2	members	member	NOUN
taxlaw-2813	1507	3	of	of	ADP
taxlaw-2813	1507	4	the	the	DET
taxlaw-2813	1507	5	ctpa	ctpa	NOUN
taxlaw-2813	1507	6	staff	staff	NOUN
taxlaw-2813	1507	7	are	be	AUX
taxlaw-2813	1507	8	not	not	PART
taxlaw-2813	1507	9	counting	count	VERB
taxlaw-2813	1507	10	on	on	ADP
taxlaw-2813	1507	11	,	,	PUNCT
taxlaw-2813	1507	12	or	or	CCONJ
taxlaw-2813	1507	13	even	even	ADV
taxlaw-2813	1507	14	pursuing	pursue	VERB
taxlaw-2813	1507	15	,	,	PUNCT
taxlaw-2813	1507	16	longer	long	ADJ
taxlaw-2813	1507	17	term	term	NOUN
taxlaw-2813	1507	18	oecd	oecd	PROPN
taxlaw-2813	1507	19	employment	employment	NOUN
taxlaw-2813	1507	20	,	,	PUNCT
taxlaw-2813	1507	21	they	they	PRON
taxlaw-2813	1507	22	may	may	AUX
taxlaw-2813	1507	23	rather	rather	ADV
taxlaw-2813	1507	24	seek	seek	VERB
taxlaw-2813	1507	25	projects	project	NOUN
taxlaw-2813	1507	26	which	which	PRON
taxlaw-2813	1507	27	they	they	PRON
taxlaw-2813	1507	28	can	can	AUX
taxlaw-2813	1507	29	lead	lead	VERB
taxlaw-2813	1507	30	or	or	CCONJ
taxlaw-2813	1507	31	in	in	ADP
taxlaw-2813	1507	32	other	other	ADJ
taxlaw-2813	1507	33	ways	way	NOUN
taxlaw-2813	1507	34	make	make	VERB
taxlaw-2813	1507	35	a	a	DET
taxlaw-2813	1507	36	mark	mark	NOUN
taxlaw-2813	1507	37	while	while	SCONJ
taxlaw-2813	1507	38	working	work	VERB
taxlaw-2813	1507	39	on	on	ADP
taxlaw-2813	1507	40	them	they	PRON
taxlaw-2813	1507	41	while	while	SCONJ
taxlaw-2813	1507	42	at	at	ADP
taxlaw-2813	1507	43	the	the	DET
taxlaw-2813	1507	44	oecd	oecd	PROPN
taxlaw-2813	1507	45	,	,	PUNCT
taxlaw-2813	1507	46	than	than	SCONJ
taxlaw-2813	1507	47	to	to	PART
taxlaw-2813	1507	48	merely	merely	ADV
taxlaw-2813	1507	49	do	do	VERB
taxlaw-2813	1507	50	what	what	PRON
taxlaw-2813	1507	51	is	be	AUX
taxlaw-2813	1507	52	required	require	VERB
taxlaw-2813	1507	53	from	from	ADP
taxlaw-2813	1507	54	them	they	PRON
taxlaw-2813	1507	55	to	to	PART
taxlaw-2813	1507	56	stay	stay	VERB
taxlaw-2813	1507	57	at	at	ADP
taxlaw-2813	1507	58	the	the	DET
taxlaw-2813	1507	59	office	office	NOUN
taxlaw-2813	1507	60	.	.	PUNCT
taxlaw-2813	1508	1	358	358	NUM
taxlaw-2813	1508	2	interview	interview	VERB
taxlaw-2813	1508	3	3	3	NUM
taxlaw-2813	1508	4	with	with	ADP
taxlaw-2813	1508	5	oecd	oecd	PROPN
taxlaw-2813	1508	6	personnel	personnel	NOUN
taxlaw-2813	1508	7	,	,	PUNCT
taxlaw-2813	1508	8	supra	supra	PROPN
taxlaw-2813	1508	9	note	note	NOUN
taxlaw-2813	1508	10	100	100	NUM
taxlaw-2813	1508	11	.	.	PUNCT
taxlaw-2813	1508	12	359	359	NUM
taxlaw-2813	1508	13	interview	interview	VERB
taxlaw-2813	1508	14	3	3	NUM
taxlaw-2813	1508	15	with	with	ADP
taxlaw-2813	1508	16	oecd	oecd	PROPN
taxlaw-2813	1508	17	personnel	personnel	NOUN
taxlaw-2813	1508	18	,	,	PUNCT
taxlaw-2813	1508	19	supra	supra	PROPN
taxlaw-2813	1508	20	note	note	NOUN
taxlaw-2813	1508	21	100	100	NUM
taxlaw-2813	1508	22	.	.	PUNCT
taxlaw-2813	1509	1	360	360	NUM
taxlaw-2813	1509	2	owens	owens	NOUN
taxlaw-2813	1509	3	earned	earn	VERB
taxlaw-2813	1509	4	his	his	PRON
taxlaw-2813	1509	5	doctorate	doctorate	NOUN
taxlaw-2813	1509	6	from	from	ADP
taxlaw-2813	1509	7	cambridge	cambridge	NOUN
taxlaw-2813	1509	8	in	in	ADP
taxlaw-2813	1509	9	1973	1973	NUM
taxlaw-2813	1509	10	and	and	CCONJ
taxlaw-2813	1509	11	has	have	VERB
taxlaw-2813	1509	12	30	30	NUM
taxlaw-2813	1509	13	years	year	NOUN
taxlaw-2813	1509	14	of	of	ADP
taxlaw-2813	1509	15	experience	experience	NOUN
taxlaw-2813	1509	16	as	as	ADP
taxlaw-2813	1509	17	an	an	DET
taxlaw-2813	1509	18	international	international	ADJ
taxlaw-2813	1509	19	civil	civil	ADJ
taxlaw-2813	1509	20	servant	servant	NOUN
taxlaw-2813	1509	21	.	.	PUNCT
taxlaw-2813	1510	1	oecd	oecd	PROPN
taxlaw-2813	1510	2	,	,	PUNCT
taxlaw-2813	1510	3	jeffrey	jeffrey	PROPN
taxlaw-2813	1510	4	owens	owens	PROPN
taxlaw-2813	1510	5	,	,	PUNCT
taxlaw-2813	1510	6	director	director	NOUN
taxlaw-2813	1510	7	centre	centre	NOUN
taxlaw-2813	1510	8	for	for	ADP
taxlaw-2813	1510	9	tax	tax	NOUN
taxlaw-2813	1510	10	policy	policy	NOUN
taxlaw-2813	1510	11	and	and	CCONJ
taxlaw-2813	1510	12	administration	administration	NOUN
taxlaw-2813	1510	13	,	,	PUNCT
taxlaw-2813	1510	14	http://www.oecd.org/document/10/0,3746,en_2649_34897_39363018_1_1_1_1,00.html	http://www.oecd.org/document/10/0,3746,en_2649_34897_39363018_1_1_1_1,00.html	PUNCT
taxlaw-2813	1510	15	(	(	PUNCT
taxlaw-2813	1510	16	last	last	ADV
taxlaw-2813	1510	17	visited	visit	VERB
taxlaw-2813	1510	18	oct	oct	PROPN
taxlaw-2813	1510	19	.	.	PROPN
taxlaw-2813	1510	20	3	3	NUM
taxlaw-2813	1510	21	,	,	PUNCT
taxlaw-2813	1510	22	2011	2011	NUM
taxlaw-2813	1510	23	)	)	PUNCT
taxlaw-2813	1510	24	.	.	PUNCT
taxlaw-2813	1511	1	361	361	NUM
taxlaw-2813	1511	2	interview	interview	NOUN
taxlaw-2813	1511	3	5	5	NUM
taxlaw-2813	1511	4	with	with	ADP
taxlaw-2813	1511	5	oecd	oecd	PROPN
taxlaw-2813	1511	6	personnel	personnel	NOUN
taxlaw-2813	1511	7	,	,	PUNCT
taxlaw-2813	1511	8	supra	supra	PROPN
taxlaw-2813	1511	9	note	note	NOUN
taxlaw-2813	1511	10	100	100	NUM
taxlaw-2813	1511	11	.	.	PUNCT
taxlaw-2813	1512	1	owens	owens	PROPN
taxlaw-2813	1512	2	also	also	ADV
taxlaw-2813	1512	3	had	have	VERB
taxlaw-2813	1512	4	some	some	DET
taxlaw-2813	1512	5	experienced	experienced	ADJ
taxlaw-2813	1512	6	tax	tax	NOUN
taxlaw-2813	1512	7	experts	expert	NOUN
taxlaw-2813	1512	8	working	work	VERB
taxlaw-2813	1512	9	with	with	ADP
taxlaw-2813	1512	10	the	the	DET
taxlaw-2813	1512	11	project	project	NOUN
taxlaw-2813	1512	12	.	.	PUNCT
taxlaw-2813	1513	1	as	as	SCONJ
taxlaw-2813	1513	2	it	it	PRON
taxlaw-2813	1513	3	became	become	VERB
taxlaw-2813	1513	4	clear	clear	ADJ
taxlaw-2813	1513	5	to	to	ADP
taxlaw-2813	1513	6	his	his	PRON
taxlaw-2813	1513	7	colleagues	colleague	NOUN
taxlaw-2813	1513	8	that	that	SCONJ
taxlaw-2813	1513	9	owens	owens	PROPN
taxlaw-2813	1513	10	would	would	AUX
taxlaw-2813	1513	11	not	not	PART
taxlaw-2813	1513	12	let	let	VERB
taxlaw-2813	1513	13	his	his	PRON
taxlaw-2813	1513	14	staff	staff	NOUN
taxlaw-2813	1513	15	take	take	VERB
taxlaw-2813	1513	16	the	the	DET
taxlaw-2813	1513	17	credit	credit	NOUN
taxlaw-2813	1513	18	for	for	ADP
taxlaw-2813	1513	19	the	the	DET
taxlaw-2813	1513	20	work	work	NOUN
taxlaw-2813	1513	21	that	that	PRON
taxlaw-2813	1513	22	they	they	PRON
taxlaw-2813	1513	23	believed	believe	VERB
taxlaw-2813	1513	24	that	that	SCONJ
taxlaw-2813	1513	25	they	they	PRON
taxlaw-2813	1513	26	deserved	deserve	VERB
taxlaw-2813	1513	27	,	,	PUNCT
taxlaw-2813	1513	28	some	some	PRON
taxlaw-2813	1513	29	of	of	ADP
taxlaw-2813	1513	30	them	they	PRON
taxlaw-2813	1513	31	would	would	AUX
taxlaw-2813	1513	32	end	end	VERB
taxlaw-2813	1513	33	up	up	ADP
taxlaw-2813	1513	34	leaving	leave	VERB
taxlaw-2813	1513	35	the	the	DET
taxlaw-2813	1513	36	project	project	NOUN
taxlaw-2813	1513	37	.	.	PUNCT
taxlaw-2813	1514	1	i	i	PRON
taxlaw-2813	1514	2	d.	d.	PROPN
taxlaw-2813	1514	3	362	362	NUM
taxlaw-2813	1514	4	see	see	VERB
taxlaw-2813	1514	5	oecd	oecd	PROPN
taxlaw-2813	1514	6	,	,	PUNCT
taxlaw-2813	1514	7	salaries	salary	NOUN
taxlaw-2813	1514	8	and	and	CCONJ
taxlaw-2813	1514	9	benefits	benefit	NOUN
taxlaw-2813	1514	10	,	,	PUNCT
taxlaw-2813	1514	11	http://www.oecd.org/document/30/0,3746,en_21571361_45609340_40803550_1_1_1_1,00.html	http://www.oecd.org/document/30/0,3746,en_21571361_45609340_40803550_1_1_1_1,00.html	PUNCT
taxlaw-2813	1514	12	(	(	PUNCT
taxlaw-2813	1514	13	last	last	ADV
taxlaw-2813	1514	14	visited	visit	VERB
taxlaw-2813	1514	15	oct	oct	PROPN
taxlaw-2813	1514	16	.	.	PROPN
taxlaw-2813	1514	17	3	3	NUM
taxlaw-2813	1514	18	,	,	PUNCT
taxlaw-2813	1514	19	2011	2011	NUM
taxlaw-2813	1514	20	)	)	PUNCT
taxlaw-2813	1514	21	.	.	PUNCT
taxlaw-2813	1515	1	salaries	salary	NOUN
taxlaw-2813	1515	2	and	and	CCONJ
taxlaw-2813	1515	3	allowances	allowance	NOUN
taxlaw-2813	1515	4	are	be	AUX
taxlaw-2813	1515	5	tax	tax	NOUN
taxlaw-2813	1515	6	-	-	PUNCT
taxlaw-2813	1515	7	free	free	ADJ
taxlaw-2813	1515	8	for	for	ADP
taxlaw-2813	1515	9	all	all	PRON
taxlaw-2813	1515	10	except	except	SCONJ
taxlaw-2813	1515	11	for	for	ADP
taxlaw-2813	1515	12	oecd	oecd	PROPN
taxlaw-2813	1515	13	officials	official	NOUN
taxlaw-2813	1515	14	who	who	PRON
taxlaw-2813	1515	15	are	be	AUX
taxlaw-2813	1515	16	liable	liable	ADJ
taxlaw-2813	1515	17	to	to	PART
taxlaw-2813	1515	18	pay	pay	VERB
taxlaw-2813	1515	19	income	income	NOUN
taxlaw-2813	1515	20	tax	tax	NOUN
taxlaw-2813	1515	21	in	in	ADP
taxlaw-2813	1515	22	the	the	DET
taxlaw-2813	1515	23	united	united	PROPN
taxlaw-2813	1515	24	states	states	PROPN
taxlaw-2813	1515	25	.	.	PUNCT
taxlaw-2813	1516	1	i	i	PRON
taxlaw-2813	1516	2	d.	d.	PROPN
taxlaw-2813	1516	3	a	a	DET
taxlaw-2813	1516	4	large	large	ADJ
taxlaw-2813	1516	5	share	share	NOUN
taxlaw-2813	1516	6	of	of	ADP
taxlaw-2813	1516	7	the	the	DET
taxlaw-2813	1516	8	secretariat	secretariat	NOUN
taxlaw-2813	1516	9	are	be	AUX
taxlaw-2813	1516	10	seconded	second	VERB
taxlaw-2813	1516	11	,	,	PUNCT
taxlaw-2813	1516	12	and	and	CCONJ
taxlaw-2813	1516	13	as	as	ADV
taxlaw-2813	1516	14	many	many	ADJ
taxlaw-2813	1516	15	as	as	ADP
taxlaw-2813	1516	16	seventy	seventy	NUM
taxlaw-2813	1516	17	to	to	PART
taxlaw-2813	1516	18	eighty	eighty	NUM
taxlaw-2813	1516	19	percent	percent	NOUN
taxlaw-2813	1516	20	have	have	VERB
taxlaw-2813	1516	21	time	time	NOUN
taxlaw-2813	1516	22	-	-	PUNCT
taxlaw-2813	1516	23	limited	limit	VERB
taxlaw-2813	1516	24	employments	employment	NOUN
taxlaw-2813	1516	25	in	in	ADP
taxlaw-2813	1516	26	the	the	DET
taxlaw-2813	1516	27	oecd	oecd	PROPN
taxlaw-2813	1516	28	.	.	PUNCT
taxlaw-2813	1516	29	trondal	trondal	PROPN
taxlaw-2813	1516	30	,	,	PUNCT
taxlaw-2813	1516	31	marcussen	marcussen	PROPN
taxlaw-2813	1516	32	&	&	CCONJ
taxlaw-2813	1516	33	veggeland	veggeland	PROPN
taxlaw-2813	1516	34	,	,	PUNCT
taxlaw-2813	1516	35	supra	supra	PROPN
taxlaw-2813	1516	36	note	note	NOUN
taxlaw-2813	1516	37	error	error	NOUN
taxlaw-2813	1516	38	!	!	PUNCT
taxlaw-2813	1517	1	bookmark	bookmark	NOUN
taxlaw-2813	1517	2	not	not	PART
taxlaw-2813	1517	3	defined	define	VERB
taxlaw-2813	1517	4	.	.	PUNCT
taxlaw-2813	1518	1	,	,	PUNCT
taxlaw-2813	1518	2	at	at	ADP
taxlaw-2813	1518	3	12	12	NUM
taxlaw-2813	1518	4	.	.	PUNCT
taxlaw-2813	1519	1	there	there	PRON
taxlaw-2813	1519	2	are	be	VERB
taxlaw-2813	1519	3	some	some	DET
taxlaw-2813	1519	4	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1519	5	within	within	ADP
taxlaw-2813	1519	6	the	the	DET
taxlaw-2813	1519	7	oecd	oecd	PROPN
taxlaw-2813	1519	8	who	who	PRON
taxlaw-2813	1519	9	stay	stay	VERB
taxlaw-2813	1519	10	there	there	ADV
taxlaw-2813	1519	11	for	for	ADP
taxlaw-2813	1519	12	decades	decade	NOUN
taxlaw-2813	1519	13	but	but	CCONJ
taxlaw-2813	1519	14	these	these	PRON
taxlaw-2813	1519	15	are	be	AUX
taxlaw-2813	1519	16	not	not	PART
taxlaw-2813	1519	17	representative	representative	NOUN
taxlaw-2813	1519	18	of	of	ADP
taxlaw-2813	1519	19	the	the	DET
taxlaw-2813	1519	20	majority	majority	NOUN
taxlaw-2813	1519	21	of	of	ADP
taxlaw-2813	1519	22	the	the	DET
taxlaw-2813	1519	23	secretariat	secretariat	NOUN
taxlaw-2813	1519	24	’s	’s	PART
taxlaw-2813	1519	25	bureaucracy	bureaucracy	NOUN
taxlaw-2813	1519	26	.	.	PUNCT
taxlaw-2813	1520	1	even	even	ADV
taxlaw-2813	1520	2	short	short	ADJ
taxlaw-2813	1520	3	-	-	PUNCT
taxlaw-2813	1520	4	timers	timer	NOUN
taxlaw-2813	1520	5	have	have	VERB
taxlaw-2813	1520	6	a	a	DET
taxlaw-2813	1520	7	motive	motive	NOUN
taxlaw-2813	1520	8	to	to	PART
taxlaw-2813	1520	9	support	support	VERB
taxlaw-2813	1520	10	innovations	innovation	NOUN
taxlaw-2813	1520	11	,	,	PUNCT
taxlaw-2813	1520	12	however	however	ADV
taxlaw-2813	1520	13	.	.	PUNCT
taxlaw-2813	1521	1	62	62	NUM
taxlaw-2813	1521	2	columbia	columbia	PROPN
taxlaw-2813	1521	3	journal	journal	PROPN
taxlaw-2813	1521	4	of	of	ADP
taxlaw-2813	1521	5	tax	tax	NOUN
taxlaw-2813	1521	6	law	law	NOUN
taxlaw-2813	1521	7	[	[	X
taxlaw-2813	1521	8	vol.4:1	vol.4:1	VERB
taxlaw-2813	1521	9	this	this	PRON
taxlaw-2813	1521	10	is	be	AUX
taxlaw-2813	1521	11	not	not	PART
taxlaw-2813	1521	12	to	to	PART
taxlaw-2813	1521	13	say	say	VERB
taxlaw-2813	1521	14	that	that	SCONJ
taxlaw-2813	1521	15	all	all	DET
taxlaw-2813	1521	16	arguments	argument	NOUN
taxlaw-2813	1521	17	for	for	ADP
taxlaw-2813	1521	18	and	and	CCONJ
taxlaw-2813	1521	19	against	against	ADP
taxlaw-2813	1521	20	tax	tax	NOUN
taxlaw-2813	1521	21	competition	competition	NOUN
taxlaw-2813	1521	22	are	be	AUX
taxlaw-2813	1521	23	solely	solely	ADV
taxlaw-2813	1521	24	tools	tool	NOUN
taxlaw-2813	1521	25	for	for	ADP
taxlaw-2813	1521	26	obtaining	obtain	VERB
taxlaw-2813	1521	27	personal	personal	ADJ
taxlaw-2813	1521	28	wealth	wealth	NOUN
taxlaw-2813	1521	29	,	,	PUNCT
taxlaw-2813	1521	30	status	status	NOUN
taxlaw-2813	1521	31	,	,	PUNCT
taxlaw-2813	1521	32	and	and	CCONJ
taxlaw-2813	1521	33	fame	fame	NOUN
taxlaw-2813	1521	34	.	.	PUNCT
taxlaw-2813	1522	1	politicians	politician	NOUN
taxlaw-2813	1522	2	and	and	CCONJ
taxlaw-2813	1522	3	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1522	4	maintain	maintain	VERB
taxlaw-2813	1522	5	ideas	idea	NOUN
taxlaw-2813	1522	6	of	of	ADP
taxlaw-2813	1522	7	what	what	PRON
taxlaw-2813	1522	8	rules	rule	NOUN
taxlaw-2813	1522	9	and	and	CCONJ
taxlaw-2813	1522	10	principles	principle	NOUN
taxlaw-2813	1522	11	make	make	VERB
taxlaw-2813	1522	12	the	the	DET
taxlaw-2813	1522	13	world	world	NOUN
taxlaw-2813	1522	14	a	a	DET
taxlaw-2813	1522	15	better	well	ADJ
taxlaw-2813	1522	16	place	place	NOUN
taxlaw-2813	1522	17	and	and	CCONJ
taxlaw-2813	1522	18	may	may	AUX
taxlaw-2813	1522	19	act	act	VERB
taxlaw-2813	1522	20	based	base	VERB
taxlaw-2813	1522	21	on	on	ADP
taxlaw-2813	1522	22	those	those	DET
taxlaw-2813	1522	23	beliefs	belief	NOUN
taxlaw-2813	1522	24	regardless	regardless	ADV
taxlaw-2813	1522	25	of	of	ADP
taxlaw-2813	1522	26	their	their	PRON
taxlaw-2813	1522	27	personal	personal	ADJ
taxlaw-2813	1522	28	incentives	incentive	NOUN
taxlaw-2813	1522	29	.	.	PUNCT
taxlaw-2813	1523	1	the	the	DET
taxlaw-2813	1523	2	ctpa	ctpa	NOUN
taxlaw-2813	1523	3	staff	staff	NOUN
taxlaw-2813	1523	4	would	would	AUX
taxlaw-2813	1523	5	more	more	ADV
taxlaw-2813	1523	6	likely	likely	ADJ
taxlaw-2813	1523	7	than	than	SCONJ
taxlaw-2813	1523	8	not	not	PART
taxlaw-2813	1523	9	believe	believe	VERB
taxlaw-2813	1523	10	that	that	SCONJ
taxlaw-2813	1523	11	tax	tax	NOUN
taxlaw-2813	1523	12	competition	competition	NOUN
taxlaw-2813	1523	13	actually	actually	ADV
taxlaw-2813	1523	14	is	be	AUX
taxlaw-2813	1523	15	harmful	harmful	ADJ
taxlaw-2813	1523	16	as	as	SCONJ
taxlaw-2813	1523	17	they	they	PRON
taxlaw-2813	1523	18	define	define	VERB
taxlaw-2813	1523	19	it.363	it.363	PRON
taxlaw-2813	1523	20	it	it	PRON
taxlaw-2813	1523	21	would	would	AUX
taxlaw-2813	1523	22	remain	remain	VERB
taxlaw-2813	1523	23	more	more	ADV
taxlaw-2813	1523	24	pleasant	pleasant	ADJ
taxlaw-2813	1523	25	to	to	PART
taxlaw-2813	1523	26	pursue	pursue	VERB
taxlaw-2813	1523	27	goals	goal	NOUN
taxlaw-2813	1523	28	one	one	NUM
taxlaw-2813	1523	29	approved	approve	VERB
taxlaw-2813	1523	30	of	of	ADP
taxlaw-2813	1523	31	if	if	SCONJ
taxlaw-2813	1523	32	that	that	DET
taxlaw-2813	1523	33	pursuit	pursuit	NOUN
taxlaw-2813	1523	34	also	also	ADV
taxlaw-2813	1523	35	resulted	result	VERB
taxlaw-2813	1523	36	in	in	ADP
taxlaw-2813	1523	37	personal	personal	ADJ
taxlaw-2813	1523	38	benefits	benefit	NOUN
taxlaw-2813	1523	39	,	,	PUNCT
taxlaw-2813	1523	40	however	however	ADV
taxlaw-2813	1523	41	.	.	PUNCT
taxlaw-2813	1524	1	the	the	DET
taxlaw-2813	1524	2	bureaucratic	bureaucratic	ADJ
taxlaw-2813	1524	3	explanation	explanation	NOUN
taxlaw-2813	1524	4	of	of	ADP
taxlaw-2813	1524	5	the	the	DET
taxlaw-2813	1524	6	changes	change	NOUN
taxlaw-2813	1524	7	in	in	ADP
taxlaw-2813	1524	8	oecd	oecd	PROPN
taxlaw-2813	1524	9	tax	tax	NOUN
taxlaw-2813	1524	10	policy	policy	NOUN
taxlaw-2813	1524	11	thus	thus	ADV
taxlaw-2813	1524	12	adds	add	VERB
taxlaw-2813	1524	13	value	value	NOUN
taxlaw-2813	1524	14	as	as	ADV
taxlaw-2813	1524	15	well	well	ADV
taxlaw-2813	1524	16	.	.	PUNCT
taxlaw-2813	1525	1	what	what	PRON
taxlaw-2813	1525	2	larger	large	ADJ
taxlaw-2813	1525	3	lessons	lesson	NOUN
taxlaw-2813	1525	4	might	might	AUX
taxlaw-2813	1525	5	we	we	PRON
taxlaw-2813	1525	6	draw	draw	VERB
taxlaw-2813	1525	7	from	from	ADP
taxlaw-2813	1525	8	the	the	DET
taxlaw-2813	1525	9	oecd	oecd	PROPN
taxlaw-2813	1525	10	’s	’s	PART
taxlaw-2813	1525	11	mission	mission	NOUN
taxlaw-2813	1525	12	creep	creep	NOUN
taxlaw-2813	1525	13	from	from	ADP
taxlaw-2813	1525	14	technical	technical	ADJ
taxlaw-2813	1525	15	expertise	expertise	NOUN
taxlaw-2813	1525	16	used	use	VERB
taxlaw-2813	1525	17	to	to	PART
taxlaw-2813	1525	18	reduce	reduce	VERB
taxlaw-2813	1525	19	friction	friction	NOUN
taxlaw-2813	1525	20	in	in	ADP
taxlaw-2813	1525	21	trade	trade	NOUN
taxlaw-2813	1525	22	among	among	ADP
taxlaw-2813	1525	23	its	its	PRON
taxlaw-2813	1525	24	members	member	NOUN
taxlaw-2813	1525	25	to	to	ADP
taxlaw-2813	1525	26	efforts	effort	NOUN
taxlaw-2813	1525	27	to	to	PART
taxlaw-2813	1525	28	coerce	coerce	VERB
taxlaw-2813	1525	29	substantive	substantive	ADJ
taxlaw-2813	1525	30	changes	change	NOUN
taxlaw-2813	1525	31	in	in	ADP
taxlaw-2813	1525	32	non	non	ADJ
taxlaw-2813	1525	33	-	-	ADJ
taxlaw-2813	1525	34	members	members	ADJ
taxlaw-2813	1525	35	’	'	PUNCT
taxlaw-2813	1525	36	tax	tax	NOUN
taxlaw-2813	1525	37	laws	law	NOUN
taxlaw-2813	1525	38	?	?	PUNCT
taxlaw-2813	1526	1	first	first	ADV
taxlaw-2813	1526	2	,	,	PUNCT
taxlaw-2813	1526	3	the	the	DET
taxlaw-2813	1526	4	force	force	NOUN
taxlaw-2813	1526	5	behind	behind	ADP
taxlaw-2813	1526	6	this	this	DET
taxlaw-2813	1526	7	change	change	NOUN
taxlaw-2813	1526	8	in	in	ADP
taxlaw-2813	1526	9	oecd	oecd	PROPN
taxlaw-2813	1526	10	policy	policy	NOUN
taxlaw-2813	1526	11	seems	seem	VERB
taxlaw-2813	1526	12	to	to	PART
taxlaw-2813	1526	13	be	be	AUX
taxlaw-2813	1526	14	that	that	PRON
taxlaw-2813	1526	15	of	of	ADP
taxlaw-2813	1526	16	political	political	ADJ
taxlaw-2813	1526	17	national	national	ADJ
taxlaw-2813	1526	18	agendas	agenda	NOUN
taxlaw-2813	1526	19	and	and	CCONJ
taxlaw-2813	1526	20	international	international	ADJ
taxlaw-2813	1526	21	bureaucrats	bureaucrat	NOUN
taxlaw-2813	1526	22	in	in	ADP
taxlaw-2813	1526	23	tandem	tandem	PROPN
taxlaw-2813	1526	24	.	.	PUNCT
taxlaw-2813	1527	1	the	the	DET
taxlaw-2813	1527	2	project	project	NOUN
taxlaw-2813	1527	3	against	against	ADP
taxlaw-2813	1527	4	harmful	harmful	ADJ
taxlaw-2813	1527	5	tax	tax	NOUN
taxlaw-2813	1527	6	competition	competition	NOUN
taxlaw-2813	1527	7	had	have	VERB
taxlaw-2813	1527	8	its	its	PRON
taxlaw-2813	1527	9	ups	up	NOUN
taxlaw-2813	1527	10	and	and	CCONJ
taxlaw-2813	1527	11	downs	down	NOUN
taxlaw-2813	1527	12	.	.	PUNCT
taxlaw-2813	1528	1	it	it	PRON
taxlaw-2813	1528	2	has	have	AUX
taxlaw-2813	1528	3	been	be	AUX
taxlaw-2813	1528	4	pursued	pursue	VERB
taxlaw-2813	1528	5	and	and	CCONJ
taxlaw-2813	1528	6	opposed	oppose	VERB
taxlaw-2813	1528	7	at	at	ADP
taxlaw-2813	1528	8	different	different	ADJ
taxlaw-2813	1528	9	times	time	NOUN
taxlaw-2813	1528	10	by	by	ADP
taxlaw-2813	1528	11	some	some	PRON
taxlaw-2813	1528	12	of	of	ADP
taxlaw-2813	1528	13	the	the	DET
taxlaw-2813	1528	14	world	world	NOUN
taxlaw-2813	1528	15	’s	’s	PART
taxlaw-2813	1528	16	most	most	ADV
taxlaw-2813	1528	17	influential	influential	ADJ
taxlaw-2813	1528	18	governments	government	NOUN
taxlaw-2813	1528	19	.	.	PUNCT
taxlaw-2813	1529	1	the	the	DET
taxlaw-2813	1529	2	director	director	NOUN
taxlaw-2813	1529	3	and	and	CCONJ
taxlaw-2813	1529	4	staff	staff	NOUN
taxlaw-2813	1529	5	of	of	ADP
taxlaw-2813	1529	6	the	the	DET
taxlaw-2813	1529	7	ctpa	ctpa	NOUN
taxlaw-2813	1529	8	innovated	innovate	VERB
taxlaw-2813	1529	9	and	and	CCONJ
taxlaw-2813	1529	10	met	meet	VERB
taxlaw-2813	1529	11	a	a	DET
taxlaw-2813	1529	12	previously	previously	ADV
taxlaw-2813	1529	13	unmet	unmet	NOUN
taxlaw-2813	1529	14	demand	demand	NOUN
taxlaw-2813	1529	15	by	by	ADP
taxlaw-2813	1529	16	actively	actively	ADV
taxlaw-2813	1529	17	seeking	seek	VERB
taxlaw-2813	1529	18	new	new	ADJ
taxlaw-2813	1529	19	opportunities	opportunity	NOUN
taxlaw-2813	1529	20	to	to	PART
taxlaw-2813	1529	21	expand	expand	VERB
taxlaw-2813	1529	22	and	and	CCONJ
taxlaw-2813	1529	23	pursue	pursue	VERB
taxlaw-2813	1529	24	their	their	PRON
taxlaw-2813	1529	25	project	project	NOUN
taxlaw-2813	1529	26	.	.	PUNCT
taxlaw-2813	1530	1	a	a	DET
taxlaw-2813	1530	2	resource	resource	NOUN
taxlaw-2813	1530	3	grew	grow	VERB
taxlaw-2813	1530	4	in	in	ADP
taxlaw-2813	1530	5	value	value	NOUN
taxlaw-2813	1530	6	and	and	CCONJ
taxlaw-2813	1530	7	,	,	PUNCT
taxlaw-2813	1530	8	unsurprisingly	unsurprisingly	ADV
taxlaw-2813	1530	9	in	in	ADP
taxlaw-2813	1530	10	retrospect	retrospect	ADJ
taxlaw-2813	1530	11	,	,	PUNCT
taxlaw-2813	1530	12	interests	interest	NOUN
taxlaw-2813	1530	13	sought	seek	VERB
taxlaw-2813	1530	14	to	to	PART
taxlaw-2813	1530	15	capture	capture	VERB
taxlaw-2813	1530	16	that	that	DET
taxlaw-2813	1530	17	value	value	NOUN
taxlaw-2813	1530	18	by	by	ADP
taxlaw-2813	1530	19	directing	direct	VERB
taxlaw-2813	1530	20	the	the	DET
taxlaw-2813	1530	21	resource	resource	NOUN
taxlaw-2813	1530	22	toward	toward	ADP
taxlaw-2813	1530	23	their	their	PRON
taxlaw-2813	1530	24	own	own	ADJ
taxlaw-2813	1530	25	goals	goal	NOUN
taxlaw-2813	1530	26	.	.	PUNCT
taxlaw-2813	1531	1	the	the	DET
taxlaw-2813	1531	2	oecd	oecd	PROPN
taxlaw-2813	1531	3	can	can	AUX
taxlaw-2813	1531	4	not	not	PART
taxlaw-2813	1531	5	act	act	VERB
taxlaw-2813	1531	6	without	without	ADP
taxlaw-2813	1531	7	support	support	NOUN
taxlaw-2813	1531	8	from	from	ADP
taxlaw-2813	1531	9	its	its	PRON
taxlaw-2813	1531	10	members	member	NOUN
taxlaw-2813	1531	11	,	,	PUNCT
taxlaw-2813	1531	12	but	but	CCONJ
taxlaw-2813	1531	13	the	the	DET
taxlaw-2813	1531	14	organization	organization	NOUN
taxlaw-2813	1531	15	makes	make	VERB
taxlaw-2813	1531	16	it	it	PRON
taxlaw-2813	1531	17	easier	easy	ADJ
taxlaw-2813	1531	18	for	for	SCONJ
taxlaw-2813	1531	19	interests	interest	NOUN
taxlaw-2813	1531	20	within	within	ADP
taxlaw-2813	1531	21	the	the	DET
taxlaw-2813	1531	22	membership	membership	NOUN
taxlaw-2813	1531	23	to	to	PART
taxlaw-2813	1531	24	form	form	VERB
taxlaw-2813	1531	25	an	an	DET
taxlaw-2813	1531	26	effective	effective	ADJ
taxlaw-2813	1531	27	cartel	cartel	NOUN
taxlaw-2813	1531	28	.	.	PUNCT
taxlaw-2813	1532	1	reducing	reduce	VERB
taxlaw-2813	1532	2	the	the	DET
taxlaw-2813	1532	3	autonomy	autonomy	NOUN
taxlaw-2813	1532	4	of	of	ADP
taxlaw-2813	1532	5	an	an	DET
taxlaw-2813	1532	6	organization	organization	NOUN
taxlaw-2813	1532	7	’s	’s	PART
taxlaw-2813	1532	8	staff	staff	NOUN
taxlaw-2813	1532	9	and	and	CCONJ
taxlaw-2813	1532	10	requiring	require	VERB
taxlaw-2813	1532	11	unanimous	unanimous	ADJ
taxlaw-2813	1532	12	votes	vote	NOUN
taxlaw-2813	1532	13	to	to	PART
taxlaw-2813	1532	14	approve	approve	VERB
taxlaw-2813	1532	15	new	new	ADJ
taxlaw-2813	1532	16	initiatives	initiative	NOUN
taxlaw-2813	1532	17	are	be	AUX
taxlaw-2813	1532	18	ways	way	NOUN
taxlaw-2813	1532	19	to	to	PART
taxlaw-2813	1532	20	limit	limit	VERB
taxlaw-2813	1532	21	mission	mission	NOUN
taxlaw-2813	1532	22	creep	creep	NOUN
taxlaw-2813	1532	23	.	.	PUNCT
taxlaw-2813	1533	1	second	second	ADJ
taxlaw-2813	1533	2	,	,	PUNCT
taxlaw-2813	1533	3	the	the	DET
taxlaw-2813	1533	4	choice	choice	NOUN
taxlaw-2813	1533	5	of	of	ADP
taxlaw-2813	1533	6	forum	forum	NOUN
taxlaw-2813	1533	7	makes	make	VERB
taxlaw-2813	1533	8	a	a	DET
taxlaw-2813	1533	9	difference	difference	NOUN
taxlaw-2813	1533	10	.	.	PUNCT
taxlaw-2813	1534	1	shifting	shift	VERB
taxlaw-2813	1534	2	the	the	DET
taxlaw-2813	1534	3	debate	debate	NOUN
taxlaw-2813	1534	4	to	to	ADP
taxlaw-2813	1534	5	the	the	DET
taxlaw-2813	1534	6	oecd	oecd	PROPN
taxlaw-2813	1534	7	and	and	CCONJ
taxlaw-2813	1534	8	g7	g7	PROPN
taxlaw-2813	1534	9	made	make	VERB
taxlaw-2813	1534	10	it	it	PRON
taxlaw-2813	1534	11	easier	easy	ADJ
taxlaw-2813	1534	12	for	for	SCONJ
taxlaw-2813	1534	13	the	the	DET
taxlaw-2813	1534	14	high	high	ADJ
taxlaw-2813	1534	15	tax	tax	NOUN
taxlaw-2813	1534	16	interests	interest	NOUN
taxlaw-2813	1534	17	to	to	PART
taxlaw-2813	1534	18	shape	shape	VERB
taxlaw-2813	1534	19	the	the	DET
taxlaw-2813	1534	20	debate	debate	NOUN
taxlaw-2813	1534	21	;	;	PUNCT
taxlaw-2813	1534	22	invoking	invoke	VERB
taxlaw-2813	1534	23	the	the	DET
taxlaw-2813	1534	24	commonwealth	commonwealth	NOUN
taxlaw-2813	1534	25	secretariat	secretariat	PROPN
taxlaw-2813	1534	26	and	and	CCONJ
taxlaw-2813	1534	27	g20	g20	NOUN
taxlaw-2813	1534	28	made	make	VERB
taxlaw-2813	1534	29	it	it	PRON
taxlaw-2813	1534	30	harder	hard	ADJ
taxlaw-2813	1534	31	for	for	SCONJ
taxlaw-2813	1534	32	them	they	PRON
taxlaw-2813	1534	33	to	to	PART
taxlaw-2813	1534	34	do	do	VERB
taxlaw-2813	1534	35	so	so	ADV
taxlaw-2813	1534	36	.	.	PUNCT
taxlaw-2813	1535	1	engaging	engage	VERB
taxlaw-2813	1535	2	in	in	ADP
taxlaw-2813	1535	3	“	"	PUNCT
taxlaw-2813	1535	4	fundamental	fundamental	ADJ
taxlaw-2813	1535	5	restructuring	restructuring	NOUN
taxlaw-2813	1535	6	”	"	PUNCT
taxlaw-2813	1535	7	of	of	ADP
taxlaw-2813	1535	8	international	international	ADJ
taxlaw-2813	1535	9	tax	tax	NOUN
taxlaw-2813	1535	10	policymaking	policymaking	NOUN
taxlaw-2813	1535	11	to	to	PART
taxlaw-2813	1535	12	ensure	ensure	VERB
taxlaw-2813	1535	13	“	"	PUNCT
taxlaw-2813	1535	14	developing	develop	VERB
taxlaw-2813	1535	15	countries	country	NOUN
taxlaw-2813	1535	16	[	[	X
taxlaw-2813	1535	17	have	have	VERB
taxlaw-2813	1535	18	]	]	X
taxlaw-2813	1535	19	meaningful	meaningful	ADJ
taxlaw-2813	1535	20	input	input	NOUN
taxlaw-2813	1535	21	in	in	ADP
taxlaw-2813	1535	22	the	the	DET
taxlaw-2813	1535	23	crucial	crucial	ADJ
taxlaw-2813	1535	24	idea	idea	NOUN
taxlaw-2813	1535	25	and	and	CCONJ
taxlaw-2813	1535	26	agenda	agenda	NOUN
taxlaw-2813	1535	27	stages	stage	NOUN
taxlaw-2813	1535	28	of	of	ADP
taxlaw-2813	1535	29	tax	tax	NOUN
taxlaw-2813	1535	30	policy	policy	NOUN
taxlaw-2813	1535	31	development”364	development”364	NOUN
taxlaw-2813	1535	32	is	be	AUX
taxlaw-2813	1535	33	critical	critical	ADJ
taxlaw-2813	1535	34	.	.	PUNCT
taxlaw-2813	1536	1	paying	pay	VERB
taxlaw-2813	1536	2	attention	attention	NOUN
taxlaw-2813	1536	3	to	to	ADP
taxlaw-2813	1536	4	how	how	SCONJ
taxlaw-2813	1536	5	and	and	CCONJ
taxlaw-2813	1536	6	where	where	SCONJ
taxlaw-2813	1536	7	issues	issue	NOUN
taxlaw-2813	1536	8	are	be	AUX
taxlaw-2813	1536	9	debated	debate	VERB
taxlaw-2813	1536	10	is	be	AUX
taxlaw-2813	1536	11	thus	thus	ADV
taxlaw-2813	1536	12	important	important	ADJ
taxlaw-2813	1536	13	.	.	PUNCT
taxlaw-2813	1537	1	finally	finally	ADV
taxlaw-2813	1537	2	,	,	PUNCT
taxlaw-2813	1537	3	and	and	CCONJ
taxlaw-2813	1537	4	somewhat	somewhat	ADV
taxlaw-2813	1537	5	ironically	ironically	ADV
taxlaw-2813	1537	6	,	,	PUNCT
taxlaw-2813	1537	7	what	what	PRON
taxlaw-2813	1537	8	the	the	DET
taxlaw-2813	1537	9	oecd	oecd	PROPN
taxlaw-2813	1537	10	’s	’s	PART
taxlaw-2813	1537	11	expansion	expansion	NOUN
taxlaw-2813	1537	12	of	of	ADP
taxlaw-2813	1537	13	its	its	PRON
taxlaw-2813	1537	14	mission	mission	NOUN
taxlaw-2813	1537	15	on	on	ADP
taxlaw-2813	1537	16	tax	tax	NOUN
taxlaw-2813	1537	17	issues	issue	NOUN
taxlaw-2813	1537	18	primarily	primarily	ADV
taxlaw-2813	1537	19	suggests	suggest	VERB
taxlaw-2813	1537	20	is	be	AUX
taxlaw-2813	1537	21	that	that	SCONJ
taxlaw-2813	1537	22	developing	develop	VERB
taxlaw-2813	1537	23	international	international	ADJ
taxlaw-2813	1537	24	law	law	NOUN
taxlaw-2813	1537	25	standards	standard	NOUN
taxlaw-2813	1537	26	for	for	ADP
taxlaw-2813	1537	27	evaluating	evaluate	VERB
taxlaw-2813	1537	28	when	when	SCONJ
taxlaw-2813	1537	29	an	an	DET
taxlaw-2813	1537	30	organization	organization	NOUN
taxlaw-2813	1537	31	is	be	AUX
taxlaw-2813	1537	32	experiencing	experience	VERB
taxlaw-2813	1537	33	mission	mission	NOUN
taxlaw-2813	1537	34	creep	creep	NOUN
taxlaw-2813	1537	35	may	may	AUX
taxlaw-2813	1537	36	be	be	AUX
taxlaw-2813	1537	37	necessary	necessary	ADJ
taxlaw-2813	1537	38	.	.	PUNCT
taxlaw-2813	1538	1	the	the	DET
taxlaw-2813	1538	2	most	most	ADV
taxlaw-2813	1538	3	objectionable	objectionable	ADJ
taxlaw-2813	1538	4	feature	feature	NOUN
taxlaw-2813	1538	5	of	of	ADP
taxlaw-2813	1538	6	the	the	DET
taxlaw-2813	1538	7	oecd	oecd	PROPN
taxlaw-2813	1538	8	’s	’s	PART
taxlaw-2813	1538	9	expansion	expansion	NOUN
taxlaw-2813	1538	10	of	of	ADP
taxlaw-2813	1538	11	its	its	PRON
taxlaw-2813	1538	12	mission	mission	NOUN
taxlaw-2813	1538	13	was	be	AUX
taxlaw-2813	1538	14	its	its	PRON
taxlaw-2813	1538	15	effort	effort	NOUN
taxlaw-2813	1538	16	to	to	PART
taxlaw-2813	1538	17	impose	impose	VERB
taxlaw-2813	1538	18	its	its	PRON
taxlaw-2813	1538	19	standards	standard	NOUN
taxlaw-2813	1538	20	on	on	ADP
taxlaw-2813	1538	21	jurisdictions	jurisdiction	NOUN
taxlaw-2813	1538	22	that	that	PRON
taxlaw-2813	1538	23	had	have	VERB
taxlaw-2813	1538	24	no	no	DET
taxlaw-2813	1538	25	voice	voice	NOUN
taxlaw-2813	1538	26	in	in	ADP
taxlaw-2813	1538	27	the	the	DET
taxlaw-2813	1538	28	creation	creation	NOUN
taxlaw-2813	1538	29	of	of	ADP
taxlaw-2813	1538	30	those	those	DET
taxlaw-2813	1538	31	standards	standard	NOUN
taxlaw-2813	1538	32	through	through	ADP
taxlaw-2813	1538	33	the	the	DET
taxlaw-2813	1538	34	blacklist	blacklist	NOUN
taxlaw-2813	1538	35	.	.	PUNCT
taxlaw-2813	1539	1	to	to	ADP
taxlaw-2813	1539	2	the	the	DET
taxlaw-2813	1539	3	extent	extent	NOUN
taxlaw-2813	1539	4	that	that	SCONJ
taxlaw-2813	1539	5	the	the	DET
taxlaw-2813	1539	6	oecd	oecd	PROPN
taxlaw-2813	1539	7	is	be	AUX
taxlaw-2813	1539	8	“	"	PUNCT
taxlaw-2813	1539	9	assert[ing	assert[e	VERB
taxlaw-2813	1539	10	]	]	PUNCT
taxlaw-2813	1539	11	its	its	PRON
taxlaw-2813	1539	12	legitimacy	legitimacy	NOUN
taxlaw-2813	1539	13	in	in	ADP
taxlaw-2813	1539	14	guiding	guide	VERB
taxlaw-2813	1539	15	both	both	CCONJ
taxlaw-2813	1539	16	taxpayers	taxpayer	NOUN
taxlaw-2813	1539	17	and	and	CCONJ
taxlaw-2813	1539	18	tax	tax	NOUN
taxlaw-2813	1539	19	administrations	administration	NOUN
taxlaw-2813	1539	20	on	on	ADP
taxlaw-2813	1539	21	grounds	ground	NOUN
taxlaw-2813	1539	22	that	that	SCONJ
taxlaw-2813	1539	23	its	its	PRON
taxlaw-2813	1539	24	guidance	guidance	NOUN
taxlaw-2813	1539	25	represents	represent	VERB
taxlaw-2813	1539	26	international	international	ADJ
taxlaw-2813	1539	27	consensus,”365	consensus,”365	NOUN
taxlaw-2813	1539	28	it	it	PRON
taxlaw-2813	1539	29	should	should	AUX
taxlaw-2813	1539	30	be	be	AUX
taxlaw-2813	1539	31	pressured	pressure	VERB
taxlaw-2813	1539	32	to	to	PART
taxlaw-2813	1539	33	cede	cede	VERB
taxlaw-2813	1539	34	that	that	DET
taxlaw-2813	1539	35	claim	claim	NOUN
taxlaw-2813	1539	36	to	to	ADP
taxlaw-2813	1539	37	an	an	DET
taxlaw-2813	1539	38	organization	organization	NOUN
taxlaw-2813	1539	39	with	with	ADP
taxlaw-2813	1539	40	a	a	DET
taxlaw-2813	1539	41	more	more	ADV
taxlaw-2813	1539	42	representative	representative	ADJ
taxlaw-2813	1539	43	membership	membership	NOUN
taxlaw-2813	1539	44	.	.	PUNCT
taxlaw-2813	1540	1	moreover	moreover	ADV
taxlaw-2813	1540	2	,	,	PUNCT
taxlaw-2813	1540	3	the	the	DET
taxlaw-2813	1540	4	radical	radical	ADJ
taxlaw-2813	1540	5	nature	nature	NOUN
taxlaw-2813	1540	6	of	of	ADP
taxlaw-2813	1540	7	the	the	DET
taxlaw-2813	1540	8	shift	shift	NOUN
taxlaw-2813	1540	9	in	in	ADP
taxlaw-2813	1540	10	conceptualizations	conceptualization	NOUN
taxlaw-2813	1540	11	of	of	ADP
taxlaw-2813	1540	12	sovereignty	sovereignty	NOUN
taxlaw-2813	1540	13	implicit	implicit	ADJ
taxlaw-2813	1540	14	within	within	ADP
taxlaw-2813	1540	15	the	the	DET
taxlaw-2813	1540	16	oecd	oecd	PROPN
taxlaw-2813	1540	17	’s	’s	PART
taxlaw-2813	1540	18	formulation	formulation	NOUN
taxlaw-2813	1540	19	of	of	ADP
taxlaw-2813	1540	20	tax	tax	NOUN
taxlaw-2813	1540	21	law	law	NOUN
taxlaw-2813	1540	22	standards366	standards366	PROPN
taxlaw-2813	1540	23	deserves	deserve	VERB
taxlaw-2813	1540	24	full	full	ADJ
taxlaw-2813	1540	25	and	and	CCONJ
taxlaw-2813	1540	26	open	open	ADJ
taxlaw-2813	1540	27	debate	debate	NOUN
taxlaw-2813	1540	28	.	.	PUNCT
taxlaw-2813	1541	1	among	among	ADP
taxlaw-2813	1541	2	other	other	ADJ
taxlaw-2813	1541	3	things	thing	NOUN
taxlaw-2813	1541	4	,	,	PUNCT
taxlaw-2813	1541	5	the	the	DET
taxlaw-2813	1541	6	approach	approach	NOUN
taxlaw-2813	1541	7	to	to	ADP
taxlaw-2813	1541	8	tax	tax	NOUN
taxlaw-2813	1541	9	treaties	treaty	NOUN
taxlaw-2813	1541	10	favored	favor	VERB
taxlaw-2813	1541	11	by	by	ADP
taxlaw-2813	1541	12	the	the	DET
taxlaw-2813	1541	13	united	united	PROPN
taxlaw-2813	1541	14	states	states	PROPN
taxlaw-2813	1541	15	disadvantages	disadvantage	VERB
taxlaw-2813	1541	16	developing	develop	VERB
taxlaw-2813	1541	17	countries	country	NOUN
taxlaw-2813	1541	18	by	by	ADP
taxlaw-2813	1541	19	placing	place	VERB
taxlaw-2813	1541	20	the	the	DET
taxlaw-2813	1541	21	heaviest	heavy	ADJ
taxlaw-2813	1541	22	burden	burden	NOUN
taxlaw-2813	1541	23	of	of	ADP
taxlaw-2813	1541	24	foregone	foregone	NOUN
taxlaw-2813	1541	25	revenue	revenue	NOUN
taxlaw-2813	1541	26	on	on	ADP
taxlaw-2813	1541	27	source	source	NOUN
taxlaw-2813	1541	28	countries	country	NOUN
taxlaw-2813	1541	29	while	while	SCONJ
taxlaw-2813	1541	30	refusing	refuse	VERB
taxlaw-2813	1541	31	to	to	PART
taxlaw-2813	1541	32	make	make	VERB
taxlaw-2813	1541	33	363	363	NUM
taxlaw-2813	1541	34	it	it	PRON
taxlaw-2813	1541	35	would	would	AUX
taxlaw-2813	1541	36	be	be	AUX
taxlaw-2813	1541	37	difficult	difficult	ADJ
taxlaw-2813	1541	38	for	for	SCONJ
taxlaw-2813	1541	39	any	any	DET
taxlaw-2813	1541	40	person	person	NOUN
taxlaw-2813	1541	41	to	to	PART
taxlaw-2813	1541	42	perform	perform	VERB
taxlaw-2813	1541	43	a	a	DET
taxlaw-2813	1541	44	task	task	NOUN
taxlaw-2813	1541	45	contrary	contrary	ADV
taxlaw-2813	1541	46	to	to	ADP
taxlaw-2813	1541	47	one	one	NUM
taxlaw-2813	1541	48	’s	’s	PART
taxlaw-2813	1541	49	belief	belief	NOUN
taxlaw-2813	1541	50	,	,	PUNCT
taxlaw-2813	1541	51	so	so	SCONJ
taxlaw-2813	1541	52	those	those	PRON
taxlaw-2813	1541	53	believing	believe	VERB
taxlaw-2813	1541	54	in	in	ADP
taxlaw-2813	1541	55	tax	tax	NOUN
taxlaw-2813	1541	56	competition	competition	NOUN
taxlaw-2813	1541	57	are	be	AUX
taxlaw-2813	1541	58	likely	likely	ADJ
taxlaw-2813	1541	59	to	to	PART
taxlaw-2813	1541	60	seek	seek	VERB
taxlaw-2813	1541	61	alternative	alternative	ADJ
taxlaw-2813	1541	62	employment	employment	NOUN
taxlaw-2813	1541	63	either	either	CCONJ
taxlaw-2813	1541	64	with	with	ADP
taxlaw-2813	1541	65	the	the	DET
taxlaw-2813	1541	66	oecd	oecd	PROPN
taxlaw-2813	1541	67	or	or	CCONJ
taxlaw-2813	1541	68	elsewhere	elsewhere	ADV
taxlaw-2813	1541	69	.	.	PUNCT
taxlaw-2813	1542	1	364	364	NUM
taxlaw-2813	1542	2	christians	christian	NOUN
taxlaw-2813	1542	3	,	,	PUNCT
taxlaw-2813	1542	4	supra	supra	PROPN
taxlaw-2813	1542	5	note	note	NOUN
taxlaw-2813	1542	6	4	4	NUM
taxlaw-2813	1542	7	,	,	PUNCT
taxlaw-2813	1542	8	at	at	ADP
taxlaw-2813	1542	9	39	39	NUM
taxlaw-2813	1542	10	.	.	PUNCT
taxlaw-2813	1542	11	365	365	NUM
taxlaw-2813	1542	12	christians	christian	NOUN
taxlaw-2813	1542	13	,	,	PUNCT
taxlaw-2813	1542	14	how	how	SCONJ
taxlaw-2813	1542	15	nations	nation	NOUN
taxlaw-2813	1542	16	share	share	VERB
taxlaw-2813	1542	17	,	,	PUNCT
taxlaw-2813	1542	18	supra	supra	PROPN
taxlaw-2813	1542	19	note	note	NOUN
taxlaw-2813	1542	20	12	12	NUM
taxlaw-2813	1542	21	,	,	PUNCT
taxlaw-2813	1542	22	at	at	ADP
taxlaw-2813	1542	23	1448	1448	NUM
taxlaw-2813	1542	24	.	.	PUNCT
taxlaw-2813	1542	25	366	366	NUM
taxlaw-2813	1542	26	christians	christian	NOUN
taxlaw-2813	1542	27	,	,	PUNCT
taxlaw-2813	1542	28	supra	supra	PROPN
taxlaw-2813	1542	29	note	note	NOUN
taxlaw-2813	1542	30	5	5	NUM
taxlaw-2813	1542	31	,	,	PUNCT
taxlaw-2813	1542	32	at	at	ADP
taxlaw-2813	1542	33	127	127	NUM
taxlaw-2813	1542	34	-	-	SYM
taxlaw-2813	1542	35	129	129	NUM
taxlaw-2813	1542	36	.	.	PUNCT
taxlaw-2813	1542	37	2012	2012	NUM
taxlaw-2813	1542	38	]	]	PUNCT
taxlaw-2813	1542	39	cartelizing	cartelize	VERB
taxlaw-2813	1542	40	taxes	taxis	NOUN
taxlaw-2813	1542	41	63	63	NUM
taxlaw-2813	1542	42	compensating	compensating	NOUN
taxlaw-2813	1542	43	concessions	concession	NOUN
taxlaw-2813	1542	44	through	through	ADP
taxlaw-2813	1542	45	a	a	DET
taxlaw-2813	1542	46	tax	tax	NOUN
taxlaw-2813	1542	47	credit.367	credit.367	PROPN
taxlaw-2813	1542	48	this	this	PRON
taxlaw-2813	1542	49	seems	seem	VERB
taxlaw-2813	1542	50	to	to	ADP
taxlaw-2813	1542	51	us	we	PRON
taxlaw-2813	1542	52	to	to	PART
taxlaw-2813	1542	53	be	be	AUX
taxlaw-2813	1542	54	an	an	DET
taxlaw-2813	1542	55	area	area	NOUN
taxlaw-2813	1542	56	in	in	ADP
taxlaw-2813	1542	57	which	which	PRON
taxlaw-2813	1542	58	real	real	ADJ
taxlaw-2813	1542	59	international	international	ADJ
taxlaw-2813	1542	60	standards	standard	NOUN
taxlaw-2813	1542	61	could	could	AUX
taxlaw-2813	1542	62	play	play	VERB
taxlaw-2813	1542	63	a	a	DET
taxlaw-2813	1542	64	role	role	NOUN
taxlaw-2813	1542	65	.	.	PUNCT
taxlaw-2813	1543	1	as	as	SCONJ
taxlaw-2813	1543	2	christians	christians	PROPN
taxlaw-2813	1543	3	notes	note	VERB
taxlaw-2813	1543	4	,	,	PUNCT
taxlaw-2813	1543	5	the	the	DET
taxlaw-2813	1543	6	oecd	oecd	PROPN
taxlaw-2813	1543	7	’s	’s	PART
taxlaw-2813	1543	8	position	position	NOUN
taxlaw-2813	1543	9	seems	seem	VERB
taxlaw-2813	1543	10	designed	design	VERB
taxlaw-2813	1543	11	to	to	PART
taxlaw-2813	1543	12	avoid	avoid	VERB
taxlaw-2813	1543	13	“	"	PUNCT
taxlaw-2813	1543	14	more	more	ADV
taxlaw-2813	1543	15	difficult	difficult	ADJ
taxlaw-2813	1543	16	conversations	conversation	NOUN
taxlaw-2813	1543	17	about	about	ADP
taxlaw-2813	1543	18	fundamental	fundamental	ADJ
taxlaw-2813	1543	19	tax	tax	NOUN
taxlaw-2813	1543	20	reform	reform	NOUN
taxlaw-2813	1543	21	,	,	PUNCT
taxlaw-2813	1543	22	especially	especially	ADV
taxlaw-2813	1543	23	in	in	ADP
taxlaw-2813	1543	24	the	the	DET
taxlaw-2813	1543	25	context	context	NOUN
taxlaw-2813	1543	26	of	of	ADP
taxlaw-2813	1543	27	countries	country	NOUN
taxlaw-2813	1543	28	with	with	ADP
taxlaw-2813	1543	29	vastly	vastly	ADV
taxlaw-2813	1543	30	different	different	ADJ
taxlaw-2813	1543	31	resources	resource	NOUN
taxlaw-2813	1543	32	.	.	PUNCT
taxlaw-2813	1543	33	”368	”368	PUNCT
taxlaw-2813	1544	1	moreover	moreover	ADV
taxlaw-2813	1544	2	,	,	PUNCT
taxlaw-2813	1544	3	the	the	DET
taxlaw-2813	1544	4	opaque	opaque	ADJ
taxlaw-2813	1544	5	nature	nature	NOUN
taxlaw-2813	1544	6	of	of	ADP
taxlaw-2813	1544	7	much	much	ADJ
taxlaw-2813	1544	8	of	of	ADP
taxlaw-2813	1544	9	the	the	DET
taxlaw-2813	1544	10	substantive	substantive	ADJ
taxlaw-2813	1544	11	content	content	NOUN
taxlaw-2813	1544	12	of	of	ADP
taxlaw-2813	1544	13	international	international	ADJ
taxlaw-2813	1544	14	tax	tax	NOUN
taxlaw-2813	1544	15	law	law	NOUN
taxlaw-2813	1544	16	rulings	ruling	NOUN
taxlaw-2813	1544	17	makes	make	VERB
taxlaw-2813	1544	18	the	the	DET
taxlaw-2813	1544	19	“	"	PUNCT
taxlaw-2813	1544	20	obscuring	obscure	VERB
taxlaw-2813	1544	21	[	[	X
taxlaw-2813	1544	22	of	of	ADP
taxlaw-2813	1544	23	]	]	PUNCT
taxlaw-2813	1544	24	public	public	ADJ
taxlaw-2813	1544	25	observation	observation	NOUN
taxlaw-2813	1544	26	of	of	ADP
taxlaw-2813	1544	27	international	international	ADJ
taxlaw-2813	1544	28	tax	tax	NOUN
taxlaw-2813	1544	29	law	law	NOUN
taxlaw-2813	1544	30	as	as	SCONJ
taxlaw-2813	1544	31	it	it	PRON
taxlaw-2813	1544	32	develops	develop	VERB
taxlaw-2813	1544	33	”	"	PUNCT
taxlaw-2813	1544	34	particularly	particularly	ADV
taxlaw-2813	1544	35	inappropriate.369	inappropriate.369	PROPN
taxlaw-2813	1544	36	the	the	DET
taxlaw-2813	1544	37	oecd	oecd	PROPN
taxlaw-2813	1544	38	has	have	AUX
taxlaw-2813	1544	39	evolved	evolve	VERB
taxlaw-2813	1544	40	into	into	ADP
taxlaw-2813	1544	41	a	a	DET
taxlaw-2813	1544	42	convenient	convenient	ADJ
taxlaw-2813	1544	43	vehicle	vehicle	NOUN
taxlaw-2813	1544	44	for	for	ADP
taxlaw-2813	1544	45	many	many	ADJ
taxlaw-2813	1544	46	policies	policy	NOUN
taxlaw-2813	1544	47	.	.	PUNCT
taxlaw-2813	1545	1	the	the	DET
taxlaw-2813	1545	2	organization	organization	NOUN
taxlaw-2813	1545	3	offers	offer	VERB
taxlaw-2813	1545	4	an	an	DET
taxlaw-2813	1545	5	arena	arena	NOUN
taxlaw-2813	1545	6	for	for	ADP
taxlaw-2813	1545	7	networking	network	VERB
taxlaw-2813	1545	8	and	and	CCONJ
taxlaw-2813	1545	9	informal	informal	ADJ
taxlaw-2813	1545	10	opportunities	opportunity	NOUN
taxlaw-2813	1545	11	for	for	ADP
taxlaw-2813	1545	12	changing	change	VERB
taxlaw-2813	1545	13	sentiments	sentiment	NOUN
taxlaw-2813	1545	14	without	without	ADP
taxlaw-2813	1545	15	media	medium	NOUN
taxlaw-2813	1545	16	scrutiny	scrutiny	NOUN
taxlaw-2813	1545	17	.	.	PUNCT
taxlaw-2813	1546	1	it	it	PRON
taxlaw-2813	1546	2	is	be	AUX
taxlaw-2813	1546	3	also	also	ADV
taxlaw-2813	1546	4	convenient	convenient	ADJ
taxlaw-2813	1546	5	for	for	ADP
taxlaw-2813	1546	6	having	having	AUX
taxlaw-2813	1546	7	developed	develop	VERB
taxlaw-2813	1546	8	an	an	DET
taxlaw-2813	1546	9	image	image	NOUN
taxlaw-2813	1546	10	as	as	ADP
taxlaw-2813	1546	11	a	a	DET
taxlaw-2813	1546	12	benign	benign	ADJ
taxlaw-2813	1546	13	organization	organization	NOUN
taxlaw-2813	1546	14	of	of	ADP
taxlaw-2813	1546	15	technocrats	technocrat	NOUN
taxlaw-2813	1546	16	not	not	PART
taxlaw-2813	1546	17	under	under	ADP
taxlaw-2813	1546	18	the	the	DET
taxlaw-2813	1546	19	political	political	ADJ
taxlaw-2813	1546	20	influences	influence	NOUN
taxlaw-2813	1546	21	that	that	PRON
taxlaw-2813	1546	22	many	many	ADJ
taxlaw-2813	1546	23	of	of	ADP
taxlaw-2813	1546	24	their	their	PRON
taxlaw-2813	1546	25	peers	peer	NOUN
taxlaw-2813	1546	26	in	in	ADP
taxlaw-2813	1546	27	other	other	ADJ
taxlaw-2813	1546	28	organizations	organization	NOUN
taxlaw-2813	1546	29	are	be	AUX
taxlaw-2813	1546	30	.	.	PUNCT
taxlaw-2813	1547	1	the	the	DET
taxlaw-2813	1547	2	oecd	oecd	PROPN
taxlaw-2813	1547	3	is	be	AUX
taxlaw-2813	1547	4	clean	clean	ADJ
taxlaw-2813	1547	5	and	and	CCONJ
taxlaw-2813	1547	6	rich	rich	ADJ
taxlaw-2813	1547	7	.	.	PUNCT
taxlaw-2813	1548	1	as	as	ADV
taxlaw-2813	1548	2	long	long	ADV
taxlaw-2813	1548	3	as	as	SCONJ
taxlaw-2813	1548	4	politicians	politician	NOUN
taxlaw-2813	1548	5	show	show	VERB
taxlaw-2813	1548	6	a	a	DET
taxlaw-2813	1548	7	willingness	willingness	NOUN
taxlaw-2813	1548	8	to	to	PART
taxlaw-2813	1548	9	pursue	pursue	VERB
taxlaw-2813	1548	10	policies	policy	NOUN
taxlaw-2813	1548	11	through	through	ADP
taxlaw-2813	1548	12	the	the	DET
taxlaw-2813	1548	13	oecd	oecd	PROPN
taxlaw-2813	1548	14	,	,	PUNCT
taxlaw-2813	1548	15	the	the	DET
taxlaw-2813	1548	16	people	people	NOUN
taxlaw-2813	1548	17	of	of	ADP
taxlaw-2813	1548	18	the	the	DET
taxlaw-2813	1548	19	organization	organization	NOUN
taxlaw-2813	1548	20	will	will	AUX
taxlaw-2813	1548	21	seek	seek	VERB
taxlaw-2813	1548	22	to	to	PART
taxlaw-2813	1548	23	expand	expand	VERB
taxlaw-2813	1548	24	the	the	DET
taxlaw-2813	1548	25	mission	mission	NOUN
taxlaw-2813	1548	26	of	of	ADP
taxlaw-2813	1548	27	the	the	DET
taxlaw-2813	1548	28	organization	organization	NOUN
taxlaw-2813	1548	29	and	and	CCONJ
taxlaw-2813	1548	30	form	form	VERB
taxlaw-2813	1548	31	it	it	PRON
taxlaw-2813	1548	32	to	to	ADP
taxlaw-2813	1548	33	an	an	DET
taxlaw-2813	1548	34	even	even	ADV
taxlaw-2813	1548	35	more	more	ADV
taxlaw-2813	1548	36	attractive	attractive	ADJ
taxlaw-2813	1548	37	arena	arena	NOUN
taxlaw-2813	1548	38	for	for	ADP
taxlaw-2813	1548	39	making	make	VERB
taxlaw-2813	1548	40	policies	policy	NOUN
taxlaw-2813	1548	41	.	.	PUNCT
taxlaw-2813	1549	1	there	there	PRON
taxlaw-2813	1549	2	is	be	VERB
taxlaw-2813	1549	3	thus	thus	ADV
taxlaw-2813	1549	4	little	little	ADJ
taxlaw-2813	1549	5	to	to	PART
taxlaw-2813	1549	6	suggest	suggest	VERB
taxlaw-2813	1549	7	that	that	SCONJ
taxlaw-2813	1549	8	there	there	PRON
taxlaw-2813	1549	9	will	will	AUX
taxlaw-2813	1549	10	not	not	PART
taxlaw-2813	1549	11	be	be	AUX
taxlaw-2813	1549	12	more	more	ADJ
taxlaw-2813	1549	13	efforts	effort	NOUN
taxlaw-2813	1549	14	to	to	PART
taxlaw-2813	1549	15	harmonize	harmonize	VERB
taxlaw-2813	1549	16	previously	previously	ADV
taxlaw-2813	1549	17	national	national	ADJ
taxlaw-2813	1549	18	policies	policy	NOUN
taxlaw-2813	1549	19	on	on	ADP
taxlaw-2813	1549	20	a	a	DET
taxlaw-2813	1549	21	global	global	ADJ
taxlaw-2813	1549	22	scale	scale	NOUN
taxlaw-2813	1549	23	,	,	PUNCT
taxlaw-2813	1549	24	through	through	ADP
taxlaw-2813	1549	25	recommendations	recommendation	NOUN
taxlaw-2813	1549	26	,	,	PUNCT
taxlaw-2813	1549	27	blacklists	blacklist	NOUN
taxlaw-2813	1549	28	,	,	PUNCT
taxlaw-2813	1549	29	and	and	CCONJ
taxlaw-2813	1549	30	sanctions	sanction	NOUN
taxlaw-2813	1549	31	.	.	PUNCT
taxlaw-2813	1550	1	furthermore	furthermore	ADV
taxlaw-2813	1550	2	,	,	PUNCT
taxlaw-2813	1550	3	there	there	PRON
taxlaw-2813	1550	4	is	be	VERB
taxlaw-2813	1550	5	every	every	DET
taxlaw-2813	1550	6	reason	reason	NOUN
taxlaw-2813	1550	7	to	to	PART
taxlaw-2813	1550	8	believe	believe	VERB
taxlaw-2813	1550	9	that	that	SCONJ
taxlaw-2813	1550	10	the	the	DET
taxlaw-2813	1550	11	proliferation	proliferation	NOUN
taxlaw-2813	1550	12	of	of	ADP
taxlaw-2813	1550	13	new	new	ADJ
taxlaw-2813	1550	14	international	international	ADJ
taxlaw-2813	1550	15	networking	network	VERB
taxlaw-2813	1550	16	opportunities	opportunity	NOUN
taxlaw-2813	1550	17	will	will	AUX
taxlaw-2813	1550	18	be	be	AUX
taxlaw-2813	1550	19	developed	develop	VERB
taxlaw-2813	1550	20	.	.	PUNCT
taxlaw-2813	1551	1	the	the	DET
taxlaw-2813	1551	2	continuing	continue	VERB
taxlaw-2813	1551	3	fight	fight	NOUN
taxlaw-2813	1551	4	against	against	ADP
taxlaw-2813	1551	5	harmful	harmful	ADJ
taxlaw-2813	1551	6	tax	tax	NOUN
taxlaw-2813	1551	7	competition	competition	NOUN
taxlaw-2813	1551	8	serves	serve	VERB
taxlaw-2813	1551	9	as	as	ADP
taxlaw-2813	1551	10	a	a	DET
taxlaw-2813	1551	11	good	good	ADJ
taxlaw-2813	1551	12	example	example	NOUN
taxlaw-2813	1551	13	of	of	ADP
taxlaw-2813	1551	14	how	how	SCONJ
taxlaw-2813	1551	15	politicians	politician	NOUN
taxlaw-2813	1551	16	’	'	PUNCT
taxlaw-2813	1551	17	pursuit	pursuit	NOUN
taxlaw-2813	1551	18	of	of	ADP
taxlaw-2813	1551	19	their	their	PRON
taxlaw-2813	1551	20	interests	interest	NOUN
taxlaw-2813	1551	21	can	can	AUX
taxlaw-2813	1551	22	be	be	AUX
taxlaw-2813	1551	23	enhanced	enhance	VERB
taxlaw-2813	1551	24	by	by	ADP
taxlaw-2813	1551	25	the	the	DET
taxlaw-2813	1551	26	willingness	willingness	NOUN
taxlaw-2813	1551	27	of	of	ADP
taxlaw-2813	1551	28	an	an	DET
taxlaw-2813	1551	29	international	international	ADJ
taxlaw-2813	1551	30	organization	organization	NOUN
taxlaw-2813	1551	31	to	to	PART
taxlaw-2813	1551	32	take	take	VERB
taxlaw-2813	1551	33	on	on	ADP
taxlaw-2813	1551	34	more	more	ADJ
taxlaw-2813	1551	35	tasks	task	NOUN
taxlaw-2813	1551	36	.	.	PUNCT
taxlaw-2813	1552	1	considering	consider	VERB
taxlaw-2813	1552	2	issues	issue	NOUN
taxlaw-2813	1552	3	now	now	ADV
taxlaw-2813	1552	4	exploding	explode	VERB
taxlaw-2813	1552	5	into	into	ADP
taxlaw-2813	1552	6	public	public	ADJ
taxlaw-2813	1552	7	consciousness	consciousness	NOUN
taxlaw-2813	1552	8	like	like	ADP
taxlaw-2813	1552	9	public	public	ADJ
taxlaw-2813	1552	10	pensions	pension	NOUN
taxlaw-2813	1552	11	,	,	PUNCT
taxlaw-2813	1552	12	healthcare	healthcare	NOUN
taxlaw-2813	1552	13	funding	funding	NOUN
taxlaw-2813	1552	14	,	,	PUNCT
taxlaw-2813	1552	15	and	and	CCONJ
taxlaw-2813	1552	16	the	the	DET
taxlaw-2813	1552	17	environment	environment	NOUN
taxlaw-2813	1552	18	,	,	PUNCT
taxlaw-2813	1552	19	there	there	PRON
taxlaw-2813	1552	20	are	be	VERB
taxlaw-2813	1552	21	more	more	ADJ
taxlaw-2813	1552	22	potential	potential	ADJ
taxlaw-2813	1552	23	areas	area	NOUN
taxlaw-2813	1552	24	in	in	ADP
taxlaw-2813	1552	25	which	which	PRON
taxlaw-2813	1552	26	politicians	politician	NOUN
taxlaw-2813	1552	27	will	will	AUX
taxlaw-2813	1552	28	find	find	VERB
taxlaw-2813	1552	29	useful	useful	ADJ
taxlaw-2813	1552	30	the	the	DET
taxlaw-2813	1552	31	role	role	NOUN
taxlaw-2813	1552	32	of	of	ADP
taxlaw-2813	1552	33	international	international	ADJ
taxlaw-2813	1552	34	organizations	organization	NOUN
taxlaw-2813	1552	35	.	.	PUNCT
taxlaw-2813	1553	1	perhaps	perhaps	ADV
taxlaw-2813	1553	2	the	the	DET
taxlaw-2813	1553	3	oecd	oecd	PROPN
taxlaw-2813	1553	4	itself	itself	PRON
taxlaw-2813	1553	5	will	will	AUX
taxlaw-2813	1553	6	be	be	AUX
taxlaw-2813	1553	7	there	there	ADV
taxlaw-2813	1553	8	to	to	PART
taxlaw-2813	1553	9	help	help	VERB
taxlaw-2813	1553	10	.	.	PUNCT
taxlaw-2813	1554	1	367	367	NUM
taxlaw-2813	1554	2	tax	tax	NOUN
taxlaw-2813	1554	3	treaties	treaty	NOUN
taxlaw-2813	1554	4	,	,	PUNCT
taxlaw-2813	1554	5	supra	supra	PROPN
taxlaw-2813	1554	6	note	note	NOUN
taxlaw-2813	1554	7	14	14	NUM
taxlaw-2813	1554	8	,	,	PUNCT
taxlaw-2813	1554	9	at	at	ADP
taxlaw-2813	1554	10	66	66	NUM
taxlaw-2813	1554	11	(	(	PUNCT
taxlaw-2813	1554	12	describing	describe	VERB
taxlaw-2813	1554	13	how	how	SCONJ
taxlaw-2813	1554	14	the	the	DET
taxlaw-2813	1554	15	u.s	u.s	PROPN
taxlaw-2813	1554	16	.	.	PROPN
taxlaw-2813	1554	17	approach	approach	NOUN
taxlaw-2813	1554	18	to	to	ADP
taxlaw-2813	1554	19	tax	tax	NOUN
taxlaw-2813	1554	20	treaties	treaty	NOUN
taxlaw-2813	1554	21	harms	harm	VERB
taxlaw-2813	1554	22	developing	develop	VERB
taxlaw-2813	1554	23	countries	country	NOUN
taxlaw-2813	1554	24	)	)	PUNCT
taxlaw-2813	1554	25	.	.	PUNCT
taxlaw-2813	1555	1	368	368	NUM
taxlaw-2813	1555	2	christians	christian	NOUN
taxlaw-2813	1555	3	,	,	PUNCT
taxlaw-2813	1555	4	supra	supra	PROPN
taxlaw-2813	1555	5	note	note	NOUN
taxlaw-2813	1555	6	4	4	NUM
taxlaw-2813	1555	7	,	,	PUNCT
taxlaw-2813	1555	8	at	at	ADP
taxlaw-2813	1555	9	28	28	NUM
taxlaw-2813	1555	10	.	.	PUNCT
taxlaw-2813	1555	11	369	369	NUM
taxlaw-2813	1555	12	christians	christian	NOUN
taxlaw-2813	1555	13	,	,	PUNCT
taxlaw-2813	1555	14	how	how	SCONJ
taxlaw-2813	1555	15	nations	nation	NOUN
taxlaw-2813	1555	16	share	share	VERB
taxlaw-2813	1555	17	,	,	PUNCT
taxlaw-2813	1555	18	supra	supra	PROPN
taxlaw-2813	1555	19	note	note	NOUN
taxlaw-2813	1555	20	12	12	NUM
taxlaw-2813	1555	21	,	,	PUNCT
taxlaw-2813	1555	22	at	at	ADP
taxlaw-2813	1555	23	1412	1412	NUM
taxlaw-2813	1555	24	.	.	PUNCT
taxlaw-2813	1556	1	christians	christians	PROPN
taxlaw-2813	1556	2	made	make	VERB
taxlaw-2813	1556	3	the	the	DET
taxlaw-2813	1556	4	point	point	NOUN
taxlaw-2813	1556	5	in	in	ADP
taxlaw-2813	1556	6	the	the	DET
taxlaw-2813	1556	7	context	context	NOUN
taxlaw-2813	1556	8	of	of	ADP
taxlaw-2813	1556	9	debates	debate	NOUN
taxlaw-2813	1556	10	over	over	ADP
taxlaw-2813	1556	11	wealth	wealth	NOUN
taxlaw-2813	1556	12	distribution	distribution	NOUN
taxlaw-2813	1556	13	but	but	CCONJ
taxlaw-2813	1556	14	we	we	PRON
taxlaw-2813	1556	15	think	think	VERB
taxlaw-2813	1556	16	it	it	PRON
taxlaw-2813	1556	17	applies	apply	VERB
taxlaw-2813	1556	18	more	more	ADV
taxlaw-2813	1556	19	broadly	broadly	ADV
taxlaw-2813	1556	20	.	.	PUNCT
taxlaw-2813	1557	1	elsewhere	elsewhere	ADV
taxlaw-2813	1557	2	she	she	PRON
taxlaw-2813	1557	3	also	also	ADV
taxlaw-2813	1557	4	notes	note	VERB
taxlaw-2813	1557	5	that	that	SCONJ
taxlaw-2813	1557	6	tax	tax	NOUN
taxlaw-2813	1557	7	authorities	authority	NOUN
taxlaw-2813	1557	8	have	have	AUX
taxlaw-2813	1557	9	chosen	choose	VERB
taxlaw-2813	1557	10	to	to	PART
taxlaw-2813	1557	11	keep	keep	VERB
taxlaw-2813	1557	12	the	the	DET
taxlaw-2813	1557	13	process	process	NOUN
taxlaw-2813	1557	14	by	by	ADP
taxlaw-2813	1557	15	which	which	PRON
taxlaw-2813	1557	16	international	international	ADJ
taxlaw-2813	1557	17	tax	tax	NOUN
taxlaw-2813	1557	18	soft	soft	ADJ
taxlaw-2813	1557	19	law	law	NOUN
taxlaw-2813	1557	20	evolves	evolves	AUX
taxlaw-2813	1557	21	“	"	PUNCT
taxlaw-2813	1557	22	obscure	obscure	ADJ
taxlaw-2813	1557	23	,	,	PUNCT
taxlaw-2813	1557	24	not	not	PART
taxlaw-2813	1557	25	wellunderstood	wellunderstood	NOUN
taxlaw-2813	1557	26	,	,	PUNCT
taxlaw-2813	1557	27	unaccountable	unaccountable	ADJ
taxlaw-2813	1557	28	to	to	ADP
taxlaw-2813	1557	29	those	those	PRON
taxlaw-2813	1557	30	other	other	ADJ
taxlaw-2813	1557	31	than	than	ADP
taxlaw-2813	1557	32	the	the	DET
taxlaw-2813	1557	33	competent	competent	ADJ
taxlaw-2813	1557	34	authorities	authority	NOUN
taxlaw-2813	1557	35	themselves	themselves	PRON
taxlaw-2813	1557	36	,	,	PUNCT
taxlaw-2813	1557	37	and	and	CCONJ
taxlaw-2813	1557	38	rife	rife	NOUN
taxlaw-2813	1557	39	with	with	ADP
taxlaw-2813	1557	40	administrative	administrative	ADJ
taxlaw-2813	1557	41	and	and	CCONJ
taxlaw-2813	1557	42	procedural	procedural	ADJ
taxlaw-2813	1557	43	issues	issue	NOUN
taxlaw-2813	1557	44	.	.	PUNCT
taxlaw-2813	1557	45	”	"	PUNCT
taxlaw-2813	1558	1	i	i	PRON
taxlaw-2813	1558	2	d.	d.	PROPN
taxlaw-2813	1558	3	at	at	ADP
taxlaw-2813	1558	4	1435	1435	NUM
taxlaw-2813	1558	5	.	.	PUNCT
taxlaw-2813	1559	1	64	64	NUM
taxlaw-2813	1559	2	columbia	columbia	PROPN
taxlaw-2813	1559	3	journal	journal	NOUN
taxlaw-2813	1559	4	of	of	ADP
taxlaw-2813	1559	5	tax	tax	NOUN
taxlaw-2813	1559	6	law	law	NOUN
taxlaw-2813	1559	7	[	[	X
taxlaw-2813	1559	8	vol.4:1	vol.4:1	VERB
taxlaw-2813	1559	9	appendix	appendix	NOUN
taxlaw-2813	1559	10	i	i	PRON
taxlaw-2813	1559	11	list	list	NOUN
taxlaw-2813	1559	12	of	of	ADP
taxlaw-2813	1559	13	acronyms	acronym	NOUN
taxlaw-2813	1559	14	biac	biac	PROPN
taxlaw-2813	1559	15	business	business	NOUN
taxlaw-2813	1559	16	and	and	CCONJ
taxlaw-2813	1559	17	industry	industry	NOUN
taxlaw-2813	1559	18	advisory	advisory	ADJ
taxlaw-2813	1559	19	committee	committee	NOUN
taxlaw-2813	1559	20	to	to	ADP
taxlaw-2813	1559	21	the	the	DET
taxlaw-2813	1559	22	oecd	oecd	PROPN
taxlaw-2813	1559	23	bvi	bvi	PROPN
taxlaw-2813	1559	24	british	british	PROPN
taxlaw-2813	1559	25	virgin	virgin	PROPN
taxlaw-2813	1559	26	islands	islands	PROPN
taxlaw-2813	1559	27	cfa	cfa	PROPN
taxlaw-2813	1559	28	committee	committee	PROPN
taxlaw-2813	1559	29	on	on	ADP
taxlaw-2813	1559	30	fiscal	fiscal	ADJ
taxlaw-2813	1559	31	affairs	affair	NOUN
taxlaw-2813	1559	32	ctpa	ctpa	NOUN
taxlaw-2813	1559	33	centre	centre	NOUN
taxlaw-2813	1559	34	for	for	ADP
taxlaw-2813	1559	35	tax	tax	NOUN
taxlaw-2813	1559	36	policy	policy	NOUN
taxlaw-2813	1559	37	and	and	CCONJ
taxlaw-2813	1559	38	administration	administration	NOUN
taxlaw-2813	1559	39	ems	ems	PROPN
taxlaw-2813	1559	40	european	european	PROPN
taxlaw-2813	1559	41	monetary	monetary	ADJ
taxlaw-2813	1559	42	system	system	NOUN
taxlaw-2813	1559	43	fatf	fatf	NOUN
taxlaw-2813	1559	44	financial	financial	ADJ
taxlaw-2813	1559	45	action	action	NOUN
taxlaw-2813	1559	46	task	task	PROPN
taxlaw-2813	1559	47	force	force	NOUN
taxlaw-2813	1559	48	fco	fco	PROPN
taxlaw-2813	1559	49	foreign	foreign	ADJ
taxlaw-2813	1559	50	and	and	CCONJ
taxlaw-2813	1559	51	colonial	colonial	ADJ
taxlaw-2813	1559	52	office	office	NOUN
taxlaw-2813	1559	53	g7/8/20	g7/8/20	PROPN
taxlaw-2813	1559	54	group	group	NOUN
taxlaw-2813	1559	55	of	of	ADP
taxlaw-2813	1559	56	7/8/20	7/8/20	NUM
taxlaw-2813	1559	57	oecd	oecd	PROPN
taxlaw-2813	1559	58	organisation	organisation	NOUN
taxlaw-2813	1559	59	for	for	ADP
taxlaw-2813	1559	60	economic	economic	ADJ
taxlaw-2813	1559	61	co	co	NOUN
taxlaw-2813	1559	62	-	-	NOUN
taxlaw-2813	1559	63	operation	operation	NOUN
taxlaw-2813	1559	64	and	and	CCONJ
taxlaw-2813	1559	65	development	development	NOUN
taxlaw-2813	1559	66	oeec	oeec	PROPN
taxlaw-2813	1559	67	organisation	organisation	NOUN
taxlaw-2813	1559	68	for	for	ADP
taxlaw-2813	1559	69	european	european	PROPN
taxlaw-2813	1559	70	economic	economic	PROPN
taxlaw-2813	1559	71	co	co	NOUN
taxlaw-2813	1559	72	-	-	NOUN
taxlaw-2813	1559	73	operation	operation	NOUN
taxlaw-2813	1559	74	ofc	ofc	NOUN
taxlaw-2813	1559	75	offshore	offshore	ADJ
taxlaw-2813	1559	76	financial	financial	ADJ
taxlaw-2813	1559	77	center	center	NOUN
taxlaw-2813	1559	78	ptr	ptr	PROPN
taxlaw-2813	1559	79	preferential	preferential	ADJ
taxlaw-2813	1559	80	tax	tax	NOUN
taxlaw-2813	1559	81	regime	regime	NOUN
taxlaw-2813	1559	82	u.s	u.s	PROPN
taxlaw-2813	1559	83	.	.	PROPN
taxlaw-2813	1559	84	united	united	PROPN
taxlaw-2813	1559	85	states	states	PROPN
taxlaw-2813	1559	86	un	un	PROPN
taxlaw-2813	1559	87	united	united	PROPN
taxlaw-2813	1559	88	nations	nations	PROPN