id	sid	tid	token	lemma	pos
taxlaw-2819	1	1	articles	article	NOUN
taxlaw-2819	1	2	income	income	NOUN
taxlaw-2819	1	3	tax	tax	NOUN
taxlaw-2819	1	4	treaty	treaty	NOUN
taxlaw-2819	1	5	policy	policy	NOUN
taxlaw-2819	1	6	in	in	ADP
taxlaw-2819	1	7	the	the	DET
taxlaw-2819	1	8	21st	21st	ADJ
taxlaw-2819	1	9	century	century	NOUN
taxlaw-2819	1	10	:	:	PUNCT
taxlaw-2819	1	11	residence	residence	NOUN
taxlaw-2819	1	12	vs.	vs.	X
taxlaw-2819	1	13	source	source	PROPN
taxlaw-2819	1	14	bret	bret	PROPN
taxlaw-2819	1	15	wells	wells	PROPN
taxlaw-2819	1	16	*	*	PROPN
taxlaw-2819	1	17	cym	cym	PROPN
taxlaw-2819	1	18	h.	h.	PROPN
taxlaw-2819	1	19	lowell	lowell	PROPN
taxlaw-2819	2	1	*	*	PROPN
taxlaw-2819	2	2	*	*	PROPN
taxlaw-2819	2	3	abstract	abstract	ADJ
taxlaw-2819	2	4	the	the	DET
taxlaw-2819	2	5	united	united	PROPN
taxlaw-2819	2	6	states	states	PROPN
taxlaw-2819	2	7	has	have	AUX
taxlaw-2819	2	8	repeatedly	repeatedly	ADV
taxlaw-2819	2	9	attempted	attempt	VERB
taxlaw-2819	2	10	to	to	PART
taxlaw-2819	2	11	stop	stop	VERB
taxlaw-2819	2	12	tax	tax	NOUN
taxlaw-2819	2	13	base	base	NOUN
taxlaw-2819	2	14	erosion	erosion	NOUN
taxlaw-2819	2	15	for	for	ADP
taxlaw-2819	2	16	almost	almost	ADV
taxlaw-2819	2	17	the	the	DET
taxlaw-2819	2	18	entire	entire	ADJ
taxlaw-2819	2	19	post	post	ADJ
taxlaw-2819	2	20	-	-	ADJ
taxlaw-2819	2	21	world	world	ADJ
taxlaw-2819	2	22	war	war	NOUN
taxlaw-2819	2	23	i	i	PROPN
taxlaw-2819	2	24	era	era	NOUN
taxlaw-2819	2	25	,	,	PUNCT
taxlaw-2819	2	26	and	and	CCONJ
taxlaw-2819	2	27	yet	yet	ADV
taxlaw-2819	2	28	the	the	DET
taxlaw-2819	2	29	same	same	ADJ
taxlaw-2819	2	30	problems	problem	NOUN
taxlaw-2819	2	31	exist	exist	VERB
taxlaw-2819	2	32	today	today	NOUN
taxlaw-2819	2	33	.	.	PUNCT
taxlaw-2819	3	1	the	the	DET
taxlaw-2819	3	2	need	need	NOUN
taxlaw-2819	3	3	for	for	ADP
taxlaw-2819	3	4	fundamental	fundamental	ADJ
taxlaw-2819	3	5	tax	tax	NOUN
taxlaw-2819	3	6	reform	reform	NOUN
taxlaw-2819	3	7	is	be	AUX
taxlaw-2819	3	8	front	front	ADJ
taxlaw-2819	3	9	-	-	PUNCT
taxlaw-2819	3	10	page	page	NOUN
taxlaw-2819	3	11	material	material	NOUN
taxlaw-2819	3	12	in	in	ADP
taxlaw-2819	3	13	the	the	DET
taxlaw-2819	3	14	major	major	ADJ
taxlaw-2819	3	15	newspapers	newspaper	NOUN
taxlaw-2819	3	16	with	with	ADP
taxlaw-2819	3	17	the	the	DET
taxlaw-2819	3	18	us	us	PROPN
taxlaw-2819	3	19	transfer	transfer	NOUN
taxlaw-2819	3	20	pricing	pricing	NOUN
taxlaw-2819	3	21	rules	rule	NOUN
taxlaw-2819	3	22	and	and	CCONJ
taxlaw-2819	3	23	us	us	PROPN
taxlaw-2819	3	24	multinationals	multinational	NOUN
taxlaw-2819	3	25	portrayed	portray	VERB
taxlaw-2819	3	26	as	as	ADP
taxlaw-2819	3	27	public	public	ADJ
taxlaw-2819	3	28	enemy	enemy	NOUN
taxlaw-2819	3	29	#	#	SYM
taxlaw-2819	3	30	1	1	NUM
taxlaw-2819	3	31	.	.	PUNCT
taxlaw-2819	4	1	the	the	DET
taxlaw-2819	4	2	oecd	oecd	PROPN
taxlaw-2819	4	3	this	this	DET
taxlaw-2819	4	4	month	month	NOUN
taxlaw-2819	4	5	issued	issue	VERB
taxlaw-2819	4	6	a	a	DET
taxlaw-2819	4	7	report	report	NOUN
taxlaw-2819	4	8	entitled	entitle	VERB
taxlaw-2819	4	9	“	"	PUNCT
taxlaw-2819	4	10	addressing	address	VERB
taxlaw-2819	4	11	base	base	NOUN
taxlaw-2819	4	12	erosion	erosion	NOUN
taxlaw-2819	4	13	and	and	CCONJ
taxlaw-2819	4	14	profit	profit	NOUN
taxlaw-2819	4	15	shifting	shifting	NOUN
taxlaw-2819	4	16	,	,	PUNCT
taxlaw-2819	4	17	”	"	PUNCT
taxlaw-2819	4	18	and	and	CCONJ
taxlaw-2819	4	19	in	in	ADP
taxlaw-2819	4	20	a	a	DET
taxlaw-2819	4	21	competing	compete	VERB
taxlaw-2819	4	22	fashion	fashion	NOUN
taxlaw-2819	4	23	several	several	ADJ
taxlaw-2819	4	24	important	important	ADJ
taxlaw-2819	4	25	developing	develop	VERB
taxlaw-2819	4	26	countries	country	NOUN
taxlaw-2819	4	27	have	have	AUX
taxlaw-2819	4	28	initiated	initiate	VERB
taxlaw-2819	4	29	their	their	PRON
taxlaw-2819	4	30	own	own	ADJ
taxlaw-2819	4	31	pact	pact	NOUN
taxlaw-2819	4	32	to	to	PART
taxlaw-2819	4	33	develop	develop	VERB
taxlaw-2819	4	34	cooperative	cooperative	ADJ
taxlaw-2819	4	35	strategies	strategy	NOUN
taxlaw-2819	4	36	on	on	ADP
taxlaw-2819	4	37	these	these	DET
taxlaw-2819	4	38	issues	issue	NOUN
taxlaw-2819	4	39	outside	outside	ADP
taxlaw-2819	4	40	of	of	ADP
taxlaw-2819	4	41	the	the	DET
taxlaw-2819	4	42	framework	framework	NOUN
taxlaw-2819	4	43	of	of	ADP
taxlaw-2819	4	44	the	the	DET
taxlaw-2819	4	45	oecd	oecd	PROPN
taxlaw-2819	4	46	and	and	CCONJ
taxlaw-2819	4	47	un	un	PROPN
taxlaw-2819	4	48	.	.	PUNCT
taxlaw-2819	5	1	the	the	DET
taxlaw-2819	5	2	attached	attached	ADJ
taxlaw-2819	5	3	manuscript	manuscript	NOUN
taxlaw-2819	5	4	studies	study	VERB
taxlaw-2819	5	5	the	the	DET
taxlaw-2819	5	6	historical	historical	ADJ
taxlaw-2819	5	7	record	record	NOUN
taxlaw-2819	5	8	and	and	CCONJ
taxlaw-2819	5	9	sets	set	VERB
taxlaw-2819	5	10	forth	forth	ADP
taxlaw-2819	5	11	a	a	DET
taxlaw-2819	5	12	competing	compete	VERB
taxlaw-2819	5	13	model	model	NOUN
taxlaw-2819	5	14	for	for	ADP
taxlaw-2819	5	15	dealing	deal	VERB
taxlaw-2819	5	16	with	with	ADP
taxlaw-2819	5	17	these	these	DET
taxlaw-2819	5	18	matters	matter	NOUN
taxlaw-2819	5	19	which	which	PRON
taxlaw-2819	5	20	pre	pre	VERB
taxlaw-2819	5	21	-	-	VERB
taxlaw-2819	5	22	dated	date	VERB
taxlaw-2819	5	23	the	the	DET
taxlaw-2819	5	24	existing	exist	VERB
taxlaw-2819	5	25	model	model	NOUN
taxlaw-2819	5	26	treaties	treaty	NOUN
taxlaw-2819	5	27	and	and	CCONJ
taxlaw-2819	5	28	transfer	transfer	VERB
taxlaw-2819	5	29	pricing	pricing	NOUN
taxlaw-2819	5	30	paradigm	paradigm	NOUN
taxlaw-2819	5	31	.	.	PUNCT
taxlaw-2819	6	1	this	this	DET
taxlaw-2819	6	2	earlier	early	ADJ
taxlaw-2819	6	3	paradigm	paradigm	NOUN
taxlaw-2819	6	4	was	be	AUX
taxlaw-2819	6	5	offered	offer	VERB
taxlaw-2819	6	6	by	by	ADP
taxlaw-2819	6	7	the	the	DET
taxlaw-2819	6	8	international	international	PROPN
taxlaw-2819	6	9	chamber	chamber	PROPN
taxlaw-2819	6	10	of	of	ADP
taxlaw-2819	6	11	commerce	commerce	PROPN
taxlaw-2819	6	12	’s	’	VERB
taxlaw-2819	7	1	but	but	CCONJ
taxlaw-2819	7	2	was	be	AUX
taxlaw-2819	7	3	prematurely	prematurely	ADV
taxlaw-2819	7	4	abandoned	abandon	VERB
taxlaw-2819	7	5	by	by	ADP
taxlaw-2819	7	6	the	the	DET
taxlaw-2819	7	7	league	league	NOUN
taxlaw-2819	7	8	of	of	ADP
taxlaw-2819	7	9	nations	nation	NOUN
taxlaw-2819	7	10	in	in	ADP
taxlaw-2819	7	11	favor	favor	NOUN
taxlaw-2819	7	12	of	of	ADP
taxlaw-2819	7	13	the	the	DET
taxlaw-2819	7	14	existing	exist	VERB
taxlaw-2819	7	15	paradigm	paradigm	NOUN
taxlaw-2819	7	16	.	.	PUNCT
taxlaw-2819	8	1	in	in	ADP
taxlaw-2819	8	2	light	light	NOUN
taxlaw-2819	8	3	of	of	ADP
taxlaw-2819	8	4	the	the	DET
taxlaw-2819	8	5	fact	fact	NOUN
taxlaw-2819	8	6	that	that	SCONJ
taxlaw-2819	8	7	the	the	DET
taxlaw-2819	8	8	existing	exist	VERB
taxlaw-2819	8	9	paradigm	paradigm	NOUN
taxlaw-2819	8	10	has	have	AUX
taxlaw-2819	8	11	failed	fail	VERB
taxlaw-2819	8	12	so	so	ADV
taxlaw-2819	8	13	miserably	miserably	ADV
taxlaw-2819	8	14	,	,	PUNCT
taxlaw-2819	8	15	the	the	DET
taxlaw-2819	8	16	earlier	early	ADJ
taxlaw-2819	8	17	proposal	proposal	NOUN
taxlaw-2819	8	18	should	should	AUX
taxlaw-2819	8	19	be	be	AUX
taxlaw-2819	8	20	re	re	VERB
taxlaw-2819	8	21	-	-	VERB
taxlaw-2819	8	22	considered	consider	VERB
taxlaw-2819	8	23	.	.	PUNCT
taxlaw-2819	9	1	in	in	ADP
taxlaw-2819	9	2	the	the	DET
taxlaw-2819	9	3	inevitable	inevitable	ADJ
taxlaw-2819	9	4	re	re	NOUN
taxlaw-2819	9	5	-	-	NOUN
taxlaw-2819	9	6	examination	examination	NOUN
taxlaw-2819	9	7	process	process	NOUN
taxlaw-2819	9	8	,	,	PUNCT
taxlaw-2819	9	9	there	there	PRON
taxlaw-2819	9	10	will	will	AUX
taxlaw-2819	9	11	be	be	AUX
taxlaw-2819	9	12	a	a	DET
taxlaw-2819	9	13	fascinating	fascinating	ADJ
taxlaw-2819	9	14	range	range	NOUN
taxlaw-2819	9	15	of	of	ADP
taxlaw-2819	9	16	political	political	ADJ
taxlaw-2819	9	17	,	,	PUNCT
taxlaw-2819	9	18	economic	economic	ADJ
taxlaw-2819	9	19	,	,	PUNCT
taxlaw-2819	9	20	and	and	CCONJ
taxlaw-2819	9	21	business	business	NOUN
taxlaw-2819	9	22	issues	issue	NOUN
taxlaw-2819	9	23	to	to	PART
taxlaw-2819	9	24	be	be	AUX
taxlaw-2819	9	25	addressed	address	VERB
taxlaw-2819	9	26	.	.	PUNCT
taxlaw-2819	10	1	tax	tax	NOUN
taxlaw-2819	10	2	administrations	administration	NOUN
taxlaw-2819	10	3	will	will	AUX
taxlaw-2819	10	4	need	need	VERB
taxlaw-2819	10	5	to	to	PART
taxlaw-2819	10	6	ascertain	ascertain	VERB
taxlaw-2819	10	7	how	how	SCONJ
taxlaw-2819	10	8	their	their	PRON
taxlaw-2819	10	9	resources	resource	NOUN
taxlaw-2819	10	10	could	could	AUX
taxlaw-2819	10	11	be	be	AUX
taxlaw-2819	10	12	redeployed	redeploy	VERB
taxlaw-2819	10	13	to	to	PART
taxlaw-2819	10	14	foster	foster	VERB
taxlaw-2819	10	15	economic	economic	ADJ
taxlaw-2819	10	16	growth	growth	NOUN
taxlaw-2819	10	17	.	.	PUNCT
taxlaw-2819	11	1	mnes	mne	NOUN
taxlaw-2819	11	2	will	will	AUX
taxlaw-2819	11	3	need	need	VERB
taxlaw-2819	11	4	to	to	PART
taxlaw-2819	11	5	assess	assess	VERB
taxlaw-2819	11	6	the	the	DET
taxlaw-2819	11	7	impact	impact	NOUN
taxlaw-2819	11	8	of	of	ADP
taxlaw-2819	11	9	new	new	ADJ
taxlaw-2819	11	10	treaty	treaty	NOUN
taxlaw-2819	11	11	concepts	concept	NOUN
taxlaw-2819	11	12	on	on	ADP
taxlaw-2819	11	13	their	their	PRON
taxlaw-2819	11	14	global	global	ADJ
taxlaw-2819	11	15	effective	effective	ADJ
taxlaw-2819	11	16	tax	tax	NOUN
taxlaw-2819	11	17	rate	rate	NOUN
taxlaw-2819	11	18	planning	planning	NOUN
taxlaw-2819	11	19	models	model	NOUN
taxlaw-2819	11	20	.	.	PUNCT
taxlaw-2819	12	1	the	the	DET
taxlaw-2819	12	2	critical	critical	ADJ
taxlaw-2819	12	3	question	question	NOUN
taxlaw-2819	12	4	is	be	AUX
taxlaw-2819	12	5	who	who	PRON
taxlaw-2819	12	6	will	will	AUX
taxlaw-2819	12	7	initiate	initiate	VERB
taxlaw-2819	12	8	the	the	DET
taxlaw-2819	12	9	evolution	evolution	NOUN
taxlaw-2819	12	10	to	to	PART
taxlaw-2819	12	11	come	come	VERB
taxlaw-2819	12	12	.	.	PUNCT
taxlaw-2819	13	1	all	all	DET
taxlaw-2819	13	2	countries	country	NOUN
taxlaw-2819	13	3	are	be	AUX
taxlaw-2819	13	4	anxious	anxious	ADJ
taxlaw-2819	13	5	to	to	PART
taxlaw-2819	13	6	protect	protect	VERB
taxlaw-2819	13	7	their	their	PRON
taxlaw-2819	13	8	respective	respective	ADJ
taxlaw-2819	13	9	tax	tax	NOUN
taxlaw-2819	13	10	bases	basis	NOUN
taxlaw-2819	13	11	.	.	PUNCT
taxlaw-2819	14	1	at	at	ADP
taxlaw-2819	14	2	the	the	DET
taxlaw-2819	14	3	present	present	ADJ
taxlaw-2819	14	4	time	time	NOUN
taxlaw-2819	14	5	,	,	PUNCT
taxlaw-2819	14	6	it	it	PRON
taxlaw-2819	14	7	appears	appear	VERB
taxlaw-2819	14	8	that	that	SCONJ
taxlaw-2819	14	9	the	the	DET
taxlaw-2819	14	10	brics	bric	NOUN
taxlaw-2819	14	11	and	and	CCONJ
taxlaw-2819	14	12	source	source	NOUN
taxlaw-2819	14	13	countries	country	NOUN
taxlaw-2819	14	14	have	have	AUX
taxlaw-2819	14	15	planted	plant	VERB
taxlaw-2819	14	16	their	their	PRON
taxlaw-2819	14	17	stake	stake	NOUN
taxlaw-2819	14	18	in	in	ADP
taxlaw-2819	14	19	the	the	DET
taxlaw-2819	14	20	sand	sand	NOUN
taxlaw-2819	14	21	,	,	PUNCT
taxlaw-2819	14	22	rejecting	reject	VERB
taxlaw-2819	14	23	the	the	DET
taxlaw-2819	14	24	existing	exist	VERB
taxlaw-2819	14	25	order	order	NOUN
taxlaw-2819	14	26	and	and	CCONJ
taxlaw-2819	14	27	declaring	declare	VERB
taxlaw-2819	14	28	an	an	DET
taxlaw-2819	14	29	intention	intention	NOUN
taxlaw-2819	14	30	to	to	PART
taxlaw-2819	14	31	update	update	VERB
taxlaw-2819	14	32	the	the	DET
taxlaw-2819	14	33	rules	rule	NOUN
taxlaw-2819	14	34	that	that	PRON
taxlaw-2819	14	35	apply	apply	VERB
taxlaw-2819	14	36	to	to	ADP
taxlaw-2819	14	37	their	their	PRON
taxlaw-2819	14	38	own	own	ADJ
taxlaw-2819	14	39	tax	tax	NOUN
taxlaw-2819	14	40	base	base	NOUN
taxlaw-2819	14	41	defense	defense	NOUN
taxlaw-2819	14	42	.	.	PUNCT
taxlaw-2819	15	1	the	the	DET
taxlaw-2819	15	2	oecd	oecd	PROPN
taxlaw-2819	15	3	appears	appear	VERB
taxlaw-2819	15	4	to	to	PART
taxlaw-2819	15	5	be	be	AUX
taxlaw-2819	15	6	principally	principally	ADV
taxlaw-2819	15	7	driven	drive	VERB
taxlaw-2819	15	8	by	by	ADP
taxlaw-2819	15	9	the	the	DET
taxlaw-2819	15	10	need	need	NOUN
taxlaw-2819	15	11	to	to	PART
taxlaw-2819	15	12	defend	defend	VERB
taxlaw-2819	15	13	its	its	PRON
taxlaw-2819	15	14	member	member	NOUN
taxlaw-2819	15	15	country	country	NOUN
taxlaw-2819	15	16	tax	tax	NOUN
taxlaw-2819	15	17	bases	basis	NOUN
taxlaw-2819	15	18	,	,	PUNCT
taxlaw-2819	15	19	hoping	hope	VERB
taxlaw-2819	15	20	,	,	PUNCT
taxlaw-2819	15	21	no	no	ADV
taxlaw-2819	15	22	doubt	doubt	ADV
taxlaw-2819	15	23	,	,	PUNCT
taxlaw-2819	15	24	that	that	SCONJ
taxlaw-2819	15	25	brics	bric	NOUN
taxlaw-2819	15	26	and	and	CCONJ
taxlaw-2819	15	27	source	source	NOUN
taxlaw-2819	15	28	countries	country	NOUN
taxlaw-2819	15	29	will	will	AUX
taxlaw-2819	15	30	ultimately	ultimately	ADV
taxlaw-2819	15	31	follow	follow	VERB
taxlaw-2819	15	32	its	its	PRON
taxlaw-2819	15	33	lead	lead	NOUN
taxlaw-2819	15	34	.	.	PUNCT
taxlaw-2819	16	1	whichever	whichever	DET
taxlaw-2819	16	2	organization	organization	NOUN
taxlaw-2819	16	3	emerges	emerge	VERB
taxlaw-2819	16	4	as	as	ADP
taxlaw-2819	16	5	the	the	DET
taxlaw-2819	16	6	new	new	ADV
taxlaw-2819	16	7	-	-	PUNCT
taxlaw-2819	16	8	found	find	VERB
taxlaw-2819	16	9	thought	think	VERB
taxlaw-2819	16	10	leader	leader	NOUN
taxlaw-2819	16	11	on	on	ADP
taxlaw-2819	16	12	these	these	DET
taxlaw-2819	16	13	questions	question	NOUN
taxlaw-2819	16	14	,	,	PUNCT
taxlaw-2819	16	15	it	it	PRON
taxlaw-2819	16	16	is	be	AUX
taxlaw-2819	16	17	now	now	ADV
taxlaw-2819	16	18	time	time	NOUN
taxlaw-2819	16	19	to	to	PART
taxlaw-2819	16	20	give	give	VERB
taxlaw-2819	16	21	the	the	DET
taxlaw-2819	16	22	original	original	ADJ
taxlaw-2819	16	23	international	international	ADJ
taxlaw-2819	16	24	chamber	chamber	PROPN
taxlaw-2819	16	25	of	of	ADP
taxlaw-2819	16	26	commerce	commerce	PROPN
taxlaw-2819	16	27	recommendation	recommendation	NOUN
taxlaw-2819	16	28	a	a	DET
taxlaw-2819	16	29	fair	fair	ADJ
taxlaw-2819	16	30	consideration	consideration	NOUN
taxlaw-2819	16	31	on	on	ADP
taxlaw-2819	16	32	its	its	PRON
taxlaw-2819	16	33	merits	merit	NOUN
taxlaw-2819	16	34	(	(	PUNCT
taxlaw-2819	16	35	which	which	PRON
taxlaw-2819	16	36	,	,	PUNCT
taxlaw-2819	16	37	interestingly	interestingly	ADV
taxlaw-2819	16	38	,	,	PUNCT
taxlaw-2819	16	39	addresses	address	VERB
taxlaw-2819	16	40	the	the	DET
taxlaw-2819	16	41	current	current	ADJ
taxlaw-2819	16	42	concerns	concern	NOUN
taxlaw-2819	16	43	of	of	ADP
taxlaw-2819	16	44	brics	bric	NOUN
taxlaw-2819	16	45	and	and	CCONJ
taxlaw-2819	16	46	source	source	NOUN
taxlaw-2819	16	47	countries	country	NOUN
taxlaw-2819	16	48	)	)	PUNCT
taxlaw-2819	16	49	.	.	PUNCT
taxlaw-2819	17	1	*	*	PUNCT
taxlaw-2819	17	2	bret	bret	PROPN
taxlaw-2819	17	3	wells	wells	PROPN
taxlaw-2819	17	4	,	,	PUNCT
taxlaw-2819	17	5	b.b.a	b.b.a	PROPN
taxlaw-2819	17	6	.	.	PUNCT
taxlaw-2819	17	7	southwestern	southwestern	PROPN
taxlaw-2819	17	8	university	university	PROPN
taxlaw-2819	17	9	1987	1987	NUM
taxlaw-2819	17	10	,	,	PUNCT
taxlaw-2819	17	11	j.d	j.d	PROPN
taxlaw-2819	17	12	.	.	PROPN
taxlaw-2819	17	13	university	university	PROPN
taxlaw-2819	17	14	of	of	ADP
taxlaw-2819	17	15	texas	texas	PROPN
taxlaw-2819	17	16	1989	1989	NUM
taxlaw-2819	17	17	,	,	PUNCT
taxlaw-2819	17	18	is	be	AUX
taxlaw-2819	17	19	assistant	assistant	ADJ
taxlaw-2819	17	20	professor	professor	NOUN
taxlaw-2819	17	21	of	of	ADP
taxlaw-2819	17	22	law	law	NOUN
taxlaw-2819	17	23	at	at	ADP
taxlaw-2819	17	24	the	the	DET
taxlaw-2819	17	25	university	university	PROPN
taxlaw-2819	17	26	of	of	ADP
taxlaw-2819	17	27	houston	houston	PROPN
taxlaw-2819	17	28	law	law	NOUN
taxlaw-2819	17	29	center	center	NOUN
taxlaw-2819	17	30	.	.	PUNCT
taxlaw-2819	18	1	*	*	PUNCT
taxlaw-2819	18	2	*	*	PUNCT
taxlaw-2819	18	3	cym	cym	PROPN
taxlaw-2819	18	4	h.	h.	PROPN
taxlaw-2819	18	5	lowell	lowell	PROPN
taxlaw-2819	18	6	,	,	PUNCT
taxlaw-2819	18	7	b.s	b.s	PROPN
taxlaw-2819	18	8	.	.	PROPN
taxlaw-2819	18	9	indiana	indiana	PROPN
taxlaw-2819	18	10	university	university	PROPN
taxlaw-2819	18	11	1969	1969	NUM
taxlaw-2819	18	12	,	,	PUNCT
taxlaw-2819	18	13	j.d	j.d	PROPN
taxlaw-2819	18	14	.	.	PROPN
taxlaw-2819	18	15	duke	duke	PROPN
taxlaw-2819	18	16	university	university	PROPN
taxlaw-2819	18	17	school	school	NOUN
taxlaw-2819	18	18	of	of	ADP
taxlaw-2819	18	19	law	law	NOUN
taxlaw-2819	18	20	1972	1972	NUM
taxlaw-2819	18	21	,	,	PUNCT
taxlaw-2819	18	22	is	be	AUX
taxlaw-2819	18	23	a	a	DET
taxlaw-2819	18	24	partner	partner	NOUN
taxlaw-2819	18	25	in	in	ADP
taxlaw-2819	18	26	mcdermott	mcdermott	PROPN
taxlaw-2819	18	27	will	will	PROPN
taxlaw-2819	18	28	&	&	CCONJ
taxlaw-2819	18	29	emery	emery	PROPN
taxlaw-2819	18	30	and	and	CCONJ
taxlaw-2819	18	31	vice	vice	NOUN
taxlaw-2819	18	32	chair	chair	NOUN
taxlaw-2819	18	33	of	of	ADP
taxlaw-2819	18	34	the	the	DET
taxlaw-2819	18	35	taxation	taxation	NOUN
taxlaw-2819	18	36	commission	commission	NOUN
taxlaw-2819	18	37	of	of	ADP
taxlaw-2819	18	38	the	the	DET
taxlaw-2819	18	39	international	international	PROPN
taxlaw-2819	18	40	chamber	chamber	PROPN
taxlaw-2819	18	41	of	of	ADP
taxlaw-2819	18	42	commerce	commerce	PROPN
taxlaw-2819	18	43	.	.	PUNCT
taxlaw-2819	19	1	the	the	DET
taxlaw-2819	19	2	authors	author	NOUN
taxlaw-2819	19	3	wish	wish	VERB
taxlaw-2819	19	4	to	to	PART
taxlaw-2819	19	5	thank	thank	VERB
taxlaw-2819	19	6	professor	professor	PROPN
taxlaw-2819	19	7	douglas	douglas	PROPN
taxlaw-2819	19	8	schmalbeck	schmalbeck	PROPN
taxlaw-2819	19	9	of	of	ADP
taxlaw-2819	19	10	the	the	DET
taxlaw-2819	19	11	duke	duke	PROPN
taxlaw-2819	19	12	university	university	PROPN
taxlaw-2819	19	13	law	law	NOUN
taxlaw-2819	19	14	school	school	NOUN
taxlaw-2819	19	15	faculty	faculty	NOUN
taxlaw-2819	19	16	for	for	ADP
taxlaw-2819	19	17	a	a	DET
taxlaw-2819	19	18	fascinating	fascinating	ADJ
taxlaw-2819	19	19	dialogue	dialogue	NOUN
taxlaw-2819	19	20	concerning	concern	VERB
taxlaw-2819	19	21	an	an	DET
taxlaw-2819	19	22	initial	initial	ADJ
taxlaw-2819	19	23	draft	draft	NOUN
taxlaw-2819	19	24	of	of	ADP
taxlaw-2819	19	25	this	this	DET
taxlaw-2819	19	26	article	article	NOUN
taxlaw-2819	19	27	.	.	PUNCT
taxlaw-2819	20	1	his	his	PRON
taxlaw-2819	20	2	thoughtful	thoughtful	ADJ
taxlaw-2819	20	3	comments	comment	NOUN
taxlaw-2819	20	4	and	and	CCONJ
taxlaw-2819	20	5	observations	observation	NOUN
taxlaw-2819	20	6	were	be	AUX
taxlaw-2819	20	7	instrumental	instrumental	ADJ
taxlaw-2819	20	8	in	in	ADP
taxlaw-2819	20	9	finalizing	finalize	VERB
taxlaw-2819	20	10	our	our	PRON
taxlaw-2819	20	11	thoughts	thought	NOUN
taxlaw-2819	20	12	.	.	PUNCT
taxlaw-2819	21	1	2	2	NUM
taxlaw-2819	21	2	columbia	columbia	PROPN
taxlaw-2819	21	3	journal	journal	NOUN
taxlaw-2819	21	4	of	of	ADP
taxlaw-2819	21	5	tax	tax	NOUN
taxlaw-2819	21	6	law	law	NOUN
taxlaw-2819	21	7	[	[	X
taxlaw-2819	21	8	vol.5:1	vol.5:1	ADJ
taxlaw-2819	21	9	introduction	introduction	NOUN
taxlaw-2819	21	10	........................................................................................................................................	........................................................................................................................................	PROPN
taxlaw-2819	22	1	3	3	NUM
taxlaw-2819	22	2	i.	i.	NOUN
taxlaw-2819	22	3	emergence	emergence	NOUN
taxlaw-2819	22	4	of	of	ADP
taxlaw-2819	22	5	global	global	ADJ
taxlaw-2819	22	6	tension	tension	NOUN
taxlaw-2819	22	7	concerning	concern	VERB
taxlaw-2819	22	8	international	international	ADJ
taxlaw-2819	22	9	taxation	taxation	NOUN
taxlaw-2819	22	10	...........................................................................................................................................	...........................................................................................................................................	PUNCT
taxlaw-2819	23	1	5	5	NUM
taxlaw-2819	23	2	a.	a.	NOUN
taxlaw-2819	23	3	foundational	foundational	ADJ
taxlaw-2819	23	4	premise	premise	NOUN
taxlaw-2819	23	5	of	of	ADP
taxlaw-2819	23	6	our	our	PRON
taxlaw-2819	23	7	treaty	treaty	NOUN
taxlaw-2819	23	8	networks	network	NOUN
taxlaw-2819	23	9	...............................................................................	...............................................................................	PUNCT
taxlaw-2819	23	10	6	6	NUM
taxlaw-2819	23	11	b.	b.	NOUN
taxlaw-2819	23	12	homeless	homeless	ADJ
taxlaw-2819	23	13	income	income	NOUN
taxlaw-2819	23	14	.............................................................................................................................	.............................................................................................................................	PUNCT
taxlaw-2819	23	15	7	7	NUM
taxlaw-2819	23	16	ii	ii	NOUN
taxlaw-2819	23	17	.	.	PUNCT
taxlaw-2819	24	1	mercantilist	mercantilist	ADJ
taxlaw-2819	24	2	paradigm	paradigm	NOUN
taxlaw-2819	24	3	in	in	ADP
taxlaw-2819	24	4	the	the	DET
taxlaw-2819	24	5	post	post	ADJ
taxlaw-2819	24	6	-	-	ADJ
taxlaw-2819	24	7	world	world	ADJ
taxlaw-2819	24	8	war	war	NOUN
taxlaw-2819	24	9	i	i	PRON
taxlaw-2819	24	10	period	period	VERB
taxlaw-2819	24	11	......................................	......................................	PUNCT
taxlaw-2819	25	1	10	10	NUM
taxlaw-2819	25	2	a.	a.	NOUN
taxlaw-2819	25	3	application	application	NOUN
taxlaw-2819	25	4	of	of	ADP
taxlaw-2819	25	5	foundational	foundational	ADJ
taxlaw-2819	25	6	premise	premise	NOUN
taxlaw-2819	25	7	............................................................................................	............................................................................................	PUNCT
taxlaw-2819	25	8	11	11	NUM
taxlaw-2819	25	9	iii	iii	NOUN
taxlaw-2819	25	10	.	.	PUNCT
taxlaw-2819	25	11	birth	birth	NOUN
taxlaw-2819	25	12	of	of	ADP
taxlaw-2819	25	13	twentieth	twentieth	ADJ
taxlaw-2819	25	14	century	century	NOUN
taxlaw-2819	25	15	model	model	NOUN
taxlaw-2819	25	16	tax	tax	NOUN
taxlaw-2819	25	17	treaty	treaty	NOUN
taxlaw-2819	25	18	policy	policy	NOUN
taxlaw-2819	25	19	........................................	........................................	PUNCT
taxlaw-2819	25	20	13	13	NUM
taxlaw-2819	25	21	a.	a.	NOUN
taxlaw-2819	25	22	application	application	NOUN
taxlaw-2819	25	23	of	of	ADP
taxlaw-2819	25	24	icc	icc	PROPN
taxlaw-2819	25	25	approach	approach	NOUN
taxlaw-2819	25	26	to	to	ADP
taxlaw-2819	25	27	the	the	DET
taxlaw-2819	25	28	mercantilist	mercantilist	NOUN
taxlaw-2819	25	29	paradigm	paradigm	NOUN
taxlaw-2819	25	30	.........................................................	.........................................................	PUNCT
taxlaw-2819	26	1	17	17	NUM
taxlaw-2819	26	2	b.	b.	PROPN
taxlaw-2819	26	3	continuation	continuation	NOUN
taxlaw-2819	26	4	of	of	ADP
taxlaw-2819	26	5	the	the	DET
taxlaw-2819	26	6	icc	icc	NOUN
taxlaw-2819	26	7	work	work	NOUN
taxlaw-2819	26	8	.......................................................................................................	.......................................................................................................	PUNCT
taxlaw-2819	26	9	18	18	NUM
taxlaw-2819	26	10	iv	iv	NOUN
taxlaw-2819	26	11	.	.	PUNCT
taxlaw-2819	26	12	entry	entry	NOUN
taxlaw-2819	26	13	of	of	ADP
taxlaw-2819	26	14	the	the	DET
taxlaw-2819	26	15	league	league	NOUN
taxlaw-2819	26	16	of	of	ADP
taxlaw-2819	26	17	nations	nation	NOUN
taxlaw-2819	26	18	........................................................................................	........................................................................................	PUNCT
taxlaw-2819	26	19	18	18	NUM
taxlaw-2819	26	20	v.	v.	ADP
taxlaw-2819	26	21	coordination	coordination	NOUN
taxlaw-2819	26	22	of	of	ADP
taxlaw-2819	26	23	the	the	DET
taxlaw-2819	26	24	league	league	NOUN
taxlaw-2819	26	25	and	and	CCONJ
taxlaw-2819	26	26	the	the	DET
taxlaw-2819	26	27	icc	icc	NOUN
taxlaw-2819	26	28	positions	position	NOUN
taxlaw-2819	26	29	................................................	................................................	PUNCT
taxlaw-2819	27	1	23	23	NUM
taxlaw-2819	27	2	vi	vi	NOUN
taxlaw-2819	27	3	.	.	PUNCT
taxlaw-2819	27	4	league	league	PROPN
taxlaw-2819	27	5	of	of	ADP
taxlaw-2819	27	6	nations	nation	NOUN
taxlaw-2819	27	7	evolution	evolution	NOUN
taxlaw-2819	27	8	.............................................................................................	.............................................................................................	PUNCT
taxlaw-2819	27	9	25	25	NUM
taxlaw-2819	27	10	vii.the	vii.the	PROPN
taxlaw-2819	27	11	hungary	hungary	PROPN
taxlaw-2819	27	12	problem	problem	NOUN
taxlaw-2819	27	13	.............................................................................................................	.............................................................................................................	PROPN
taxlaw-2819	28	1	27	27	NUM
taxlaw-2819	28	2	viii.homeless	viii.homeless	NUM
taxlaw-2819	28	3	income	income	NOUN
taxlaw-2819	28	4	:	:	PUNCT
taxlaw-2819	28	5	the	the	DET
taxlaw-2819	28	6	nagging	nagging	ADJ
taxlaw-2819	28	7	reality	reality	NOUN
taxlaw-2819	28	8	check	check	NOUN
taxlaw-2819	28	9	.........................................................	.........................................................	PUNCT
taxlaw-2819	28	10	30	30	NUM
taxlaw-2819	28	11	ix	ix	ADV
taxlaw-2819	28	12	.	.	PUNCT
taxlaw-2819	28	13	compounding	compound	VERB
taxlaw-2819	28	14	the	the	DET
taxlaw-2819	28	15	mistake	mistake	NOUN
taxlaw-2819	28	16	of	of	ADP
taxlaw-2819	28	17	homeless	homeless	ADJ
taxlaw-2819	28	18	income	income	NOUN
taxlaw-2819	28	19	........................................................	........................................................	PUNCT
taxlaw-2819	28	20	32	32	NUM
taxlaw-2819	28	21	x.	x.	NOUN
taxlaw-2819	28	22	policy	policy	NOUN
taxlaw-2819	28	23	evolution	evolution	NOUN
taxlaw-2819	28	24	in	in	ADP
taxlaw-2819	28	25	the	the	DET
taxlaw-2819	28	26	1951	1951	NUM
taxlaw-2819	28	27	–	–	PUNCT
taxlaw-2819	28	28	2012	2012	NUM
taxlaw-2819	28	29	period	period	NOUN
taxlaw-2819	28	30	.....................................................................	.....................................................................	PUNCT
taxlaw-2819	28	31	32	32	NUM
taxlaw-2819	28	32	xi	xi	NOUN
taxlaw-2819	28	33	.	.	PUNCT
taxlaw-2819	29	1	foundational	foundational	ADJ
taxlaw-2819	29	2	premise	premise	NOUN
taxlaw-2819	29	3	under	under	ADP
taxlaw-2819	29	4	original	original	ADJ
taxlaw-2819	29	5	icc	icc	NOUN
taxlaw-2819	29	6	approach	approach	NOUN
taxlaw-2819	29	7	............................................	............................................	PUNCT
taxlaw-2819	30	1	33	33	NUM
taxlaw-2819	30	2	xii.policy	xii.policy	NOUN
taxlaw-2819	30	3	evolution	evolution	NOUN
taxlaw-2819	30	4	in	in	ADP
taxlaw-2819	30	5	the	the	DET
taxlaw-2819	30	6	future	future	NOUN
taxlaw-2819	30	7	.........................................................................................	.........................................................................................	PUNCT
taxlaw-2819	31	1	33	33	NUM
taxlaw-2819	31	2	a	a	DET
taxlaw-2819	31	3	purpose	purpose	NOUN
taxlaw-2819	31	4	of	of	ADP
taxlaw-2819	31	5	the	the	DET
taxlaw-2819	31	6	foundational	foundational	ADJ
taxlaw-2819	31	7	premise	premise	NOUN
taxlaw-2819	31	8	............................................................................................	............................................................................................	PUNCT
taxlaw-2819	31	9	34	34	NUM
taxlaw-2819	31	10	b.	b.	PROPN
taxlaw-2819	31	11	source	source	NOUN
taxlaw-2819	31	12	country	country	NOUN
taxlaw-2819	31	13	emergence	emergence	VERB
taxlaw-2819	31	14	to	to	ADP
taxlaw-2819	31	15	residence	residence	NOUN
taxlaw-2819	31	16	country	country	NOUN
taxlaw-2819	31	17	........................................................................	........................................................................	PUNCT
taxlaw-2819	31	18	34	34	NUM
taxlaw-2819	31	19	c.	c.	PROPN
taxlaw-2819	31	20	territorial	territorial	PROPN
taxlaw-2819	31	21	taxation	taxation	NOUN
taxlaw-2819	31	22	:	:	PUNCT
taxlaw-2819	31	23	a	a	DET
taxlaw-2819	31	24	confusing	confusing	ADJ
taxlaw-2819	31	25	race	race	NOUN
taxlaw-2819	31	26	to	to	ADP
taxlaw-2819	31	27	the	the	DET
taxlaw-2819	31	28	bottom	bottom	NOUN
taxlaw-2819	31	29	.................................................................	.................................................................	PUNCT
taxlaw-2819	31	30	35	35	NUM
taxlaw-2819	31	31	d.	d.	NOUN
taxlaw-2819	31	32	secret	secret	PROPN
taxlaw-2819	31	33	world	world	NOUN
taxlaw-2819	31	34	provides	provide	VERB
taxlaw-2819	31	35	guidance	guidance	NOUN
taxlaw-2819	31	36	for	for	ADP
taxlaw-2819	31	37	the	the	DET
taxlaw-2819	31	38	way	way	NOUN
taxlaw-2819	31	39	forward	forward	ADV
taxlaw-2819	31	40	?	?	PUNCT
taxlaw-2819	32	1	...............................................................	...............................................................	PUNCT
taxlaw-2819	33	1	35	35	NUM
taxlaw-2819	33	2	e.	e.	NOUN
taxlaw-2819	33	3	perceptions	perception	NOUN
taxlaw-2819	33	4	of	of	ADP
taxlaw-2819	33	5	homeless	homeless	ADJ
taxlaw-2819	33	6	income	income	NOUN
taxlaw-2819	33	7	...................................................................................................	...................................................................................................	PUNCT
taxlaw-2819	33	8	36	36	NUM
taxlaw-2819	33	9	1	1	NUM
taxlaw-2819	33	10	.	.	PUNCT
taxlaw-2819	33	11	resident	resident	ADJ
taxlaw-2819	33	12	country	country	NOUN
taxlaw-2819	33	13	perspective	perspective	NOUN
taxlaw-2819	33	14	.................................................................................................	.................................................................................................	PUNCT
taxlaw-2819	33	15	36	36	NUM
taxlaw-2819	33	16	2	2	NUM
taxlaw-2819	33	17	.	.	PUNCT
taxlaw-2819	33	18	source	source	NOUN
taxlaw-2819	33	19	country	country	NOUN
taxlaw-2819	33	20	perspective	perspective	NOUN
taxlaw-2819	33	21	....................................................................................................	....................................................................................................	PUNCT
taxlaw-2819	33	22	37	37	NUM
taxlaw-2819	33	23	3	3	NUM
taxlaw-2819	33	24	.	.	PUNCT
taxlaw-2819	34	1	mne	mne	PROPN
taxlaw-2819	34	2	perspective	perspective	PROPN
taxlaw-2819	34	3	.....................................................................................................................	.....................................................................................................................	PUNCT
taxlaw-2819	34	4	38	38	NUM
taxlaw-2819	34	5	4	4	NUM
taxlaw-2819	34	6	.	.	PUNCT
taxlaw-2819	35	1	oecd	oecd	PROPN
taxlaw-2819	35	2	/	/	SYM
taxlaw-2819	35	3	un	un	PROPN
taxlaw-2819	35	4	perspective	perspective	PROPN
taxlaw-2819	35	5	............................................................................................................	............................................................................................................	PROPN
taxlaw-2819	36	1	38	38	NUM
taxlaw-2819	36	2	conclusion	conclusion	NOUN
taxlaw-2819	36	3	...........................................................................................................................................	...........................................................................................................................................	PUNCT
taxlaw-2819	37	1	38	38	NUM
taxlaw-2819	37	2	2013	2013	NUM
taxlaw-2819	37	3	]	]	PUNCT
taxlaw-2819	37	4	income	income	NOUN
taxlaw-2819	37	5	tax	tax	NOUN
taxlaw-2819	37	6	treaty	treaty	NOUN
taxlaw-2819	37	7	policy	policy	NOUN
taxlaw-2819	37	8	in	in	ADP
taxlaw-2819	37	9	the	the	DET
taxlaw-2819	37	10	21st	21st	ADJ
taxlaw-2819	37	11	century	century	NOUN
taxlaw-2819	37	12	:	:	PUNCT
taxlaw-2819	37	13	3	3	NUM
taxlaw-2819	37	14	residence	residence	NOUN
taxlaw-2819	37	15	vs.	vs.	ADP
taxlaw-2819	37	16	source	source	NOUN
taxlaw-2819	37	17	introduction	introduction	NOUN
taxlaw-2819	37	18	it	it	PRON
taxlaw-2819	37	19	is	be	AUX
taxlaw-2819	37	20	rare	rare	ADJ
taxlaw-2819	37	21	that	that	SCONJ
taxlaw-2819	37	22	the	the	DET
taxlaw-2819	37	23	global	global	ADJ
taxlaw-2819	37	24	effective	effective	ADJ
taxlaw-2819	37	25	tax	tax	NOUN
taxlaw-2819	37	26	rate	rate	NOUN
taxlaw-2819	37	27	strategies	strategy	NOUN
taxlaw-2819	37	28	of	of	ADP
taxlaw-2819	37	29	multinational	multinational	ADJ
taxlaw-2819	37	30	corporations	corporation	NOUN
taxlaw-2819	37	31	(	(	PUNCT
taxlaw-2819	37	32	“	"	PUNCT
taxlaw-2819	37	33	mnes	mne	NOUN
taxlaw-2819	37	34	”	"	PUNCT
taxlaw-2819	37	35	)	)	PUNCT
taxlaw-2819	37	36	become	become	VERB
taxlaw-2819	37	37	priority	priority	ADJ
taxlaw-2819	37	38	topics	topic	NOUN
taxlaw-2819	37	39	for	for	ADP
taxlaw-2819	37	40	financial	financial	ADJ
taxlaw-2819	37	41	center	center	NOUN
taxlaw-2819	37	42	newspapers	newspaper	NOUN
taxlaw-2819	37	43	and	and	CCONJ
taxlaw-2819	37	44	magazines	magazine	NOUN
taxlaw-2819	37	45	.	.	PUNCT
taxlaw-2819	38	1	it	it	PRON
taxlaw-2819	38	2	is	be	AUX
taxlaw-2819	38	3	even	even	ADV
taxlaw-2819	38	4	rarer	rare	ADJ
taxlaw-2819	38	5	that	that	SCONJ
taxlaw-2819	38	6	such	such	ADJ
taxlaw-2819	38	7	matters	matter	NOUN
taxlaw-2819	38	8	become	become	VERB
taxlaw-2819	38	9	features	feature	NOUN
taxlaw-2819	38	10	in	in	ADP
taxlaw-2819	38	11	the	the	DET
taxlaw-2819	38	12	popular	popular	ADJ
taxlaw-2819	38	13	press	press	NOUN
taxlaw-2819	38	14	;	;	PUNCT
taxlaw-2819	38	15	yet	yet	CCONJ
taxlaw-2819	38	16	this	this	PRON
taxlaw-2819	38	17	has	have	AUX
taxlaw-2819	38	18	become	become	VERB
taxlaw-2819	38	19	commonplace	commonplace	ADJ
taxlaw-2819	38	20	in	in	ADP
taxlaw-2819	38	21	recent	recent	ADJ
taxlaw-2819	38	22	years	year	NOUN
taxlaw-2819	38	23	.	.	PUNCT
taxlaw-2819	39	1	for	for	ADP
taxlaw-2819	39	2	example	example	NOUN
taxlaw-2819	39	3	,	,	PUNCT
taxlaw-2819	39	4	a	a	DET
taxlaw-2819	39	5	recent	recent	ADJ
taxlaw-2819	39	6	story	story	NOUN
taxlaw-2819	39	7	declared	declare	VERB
taxlaw-2819	39	8	that	that	SCONJ
taxlaw-2819	39	9	a	a	DET
taxlaw-2819	39	10	prominent	prominent	ADJ
taxlaw-2819	39	11	mne	mne	PROPN
taxlaw-2819	39	12	’s	’s	PART
taxlaw-2819	39	13	3.2	3.2	NUM
taxlaw-2819	39	14	percent	percent	NOUN
taxlaw-2819	39	15	effective	effective	ADJ
taxlaw-2819	39	16	tax	tax	NOUN
taxlaw-2819	39	17	rate	rate	NOUN
taxlaw-2819	39	18	has	have	AUX
taxlaw-2819	39	19	put	put	VERB
taxlaw-2819	39	20	it	it	PRON
taxlaw-2819	39	21	“	"	PUNCT
taxlaw-2819	39	22	at	at	ADP
taxlaw-2819	39	23	the	the	DET
taxlaw-2819	39	24	forefront	forefront	NOUN
taxlaw-2819	39	25	of	of	ADP
taxlaw-2819	39	26	mounting	mount	VERB
taxlaw-2819	39	27	political	political	ADJ
taxlaw-2819	39	28	anger	anger	NOUN
taxlaw-2819	39	29	about	about	ADP
taxlaw-2819	39	30	multinationals	multinational	NOUN
taxlaw-2819	39	31	that	that	PRON
taxlaw-2819	39	32	shift	shift	VERB
taxlaw-2819	39	33	profits	profit	NOUN
taxlaw-2819	39	34	to	to	ADP
taxlaw-2819	39	35	low	low	ADJ
taxlaw-2819	39	36	tax	tax	NOUN
taxlaw-2819	39	37	jurisdictions	jurisdiction	NOUN
taxlaw-2819	39	38	.	.	PUNCT
taxlaw-2819	40	1	”1	”1	PUNCT
taxlaw-2819	40	2	not	not	PART
taxlaw-2819	40	3	surprisingly	surprisingly	ADV
taxlaw-2819	40	4	,	,	PUNCT
taxlaw-2819	40	5	the	the	DET
taxlaw-2819	40	6	tax	tax	NOUN
taxlaw-2819	40	7	authorities	authority	NOUN
taxlaw-2819	40	8	of	of	ADP
taxlaw-2819	40	9	the	the	DET
taxlaw-2819	40	10	world	world	NOUN
taxlaw-2819	40	11	,	,	PUNCT
taxlaw-2819	40	12	including	include	VERB
taxlaw-2819	40	13	the	the	DET
taxlaw-2819	40	14	predominant	predominant	ADJ
taxlaw-2819	40	15	inter	inter	ADJ
taxlaw-2819	40	16	-	-	ADJ
taxlaw-2819	40	17	governmental	governmental	ADJ
taxlaw-2819	40	18	or	or	CCONJ
taxlaw-2819	40	19	country	country	NOUN
taxlaw-2819	40	20	groups	group	NOUN
taxlaw-2819	40	21	,	,	PUNCT
taxlaw-2819	40	22	namely	namely	ADV
taxlaw-2819	40	23	the	the	DET
taxlaw-2819	40	24	organization	organization	NOUN
taxlaw-2819	40	25	for	for	ADP
taxlaw-2819	40	26	economic	economic	ADJ
taxlaw-2819	40	27	cooperation	cooperation	NOUN
taxlaw-2819	40	28	and	and	CCONJ
taxlaw-2819	40	29	development	development	NOUN
taxlaw-2819	40	30	(	(	PUNCT
taxlaw-2819	40	31	“	"	PUNCT
taxlaw-2819	40	32	oecd	oecd	PROPN
taxlaw-2819	40	33	”	"	PUNCT
taxlaw-2819	40	34	)	)	PUNCT
taxlaw-2819	40	35	and	and	CCONJ
taxlaw-2819	40	36	the	the	DET
taxlaw-2819	40	37	united	united	PROPN
taxlaw-2819	40	38	nations	nations	PROPN
taxlaw-2819	40	39	(	(	PUNCT
taxlaw-2819	40	40	“	"	PUNCT
taxlaw-2819	40	41	un	un	PROPN
taxlaw-2819	40	42	”	"	PUNCT
taxlaw-2819	40	43	)	)	PUNCT
taxlaw-2819	40	44	,	,	PUNCT
taxlaw-2819	40	45	have	have	AUX
taxlaw-2819	40	46	announced	announce	VERB
taxlaw-2819	40	47	their	their	PRON
taxlaw-2819	40	48	intention	intention	NOUN
taxlaw-2819	40	49	to	to	PART
taxlaw-2819	40	50	address	address	VERB
taxlaw-2819	40	51	these	these	DET
taxlaw-2819	40	52	issues	issue	NOUN
taxlaw-2819	40	53	.	.	PUNCT
taxlaw-2819	41	1	for	for	ADP
taxlaw-2819	41	2	example	example	NOUN
taxlaw-2819	41	3	,	,	PUNCT
taxlaw-2819	41	4	the	the	DET
taxlaw-2819	41	5	european	european	PROPN
taxlaw-2819	41	6	commission	commission	PROPN
taxlaw-2819	41	7	has	have	AUX
taxlaw-2819	41	8	unveiled	unveil	VERB
taxlaw-2819	41	9	plans	plan	NOUN
taxlaw-2819	41	10	to	to	PART
taxlaw-2819	41	11	“	"	PUNCT
taxlaw-2819	41	12	crack	crack	VERB
taxlaw-2819	41	13	down	down	ADP
taxlaw-2819	41	14	on	on	ADP
taxlaw-2819	41	15	tax	tax	NOUN
taxlaw-2819	41	16	havens	haven	NOUN
taxlaw-2819	41	17	and	and	CCONJ
taxlaw-2819	41	18	aggressive	aggressive	ADJ
taxlaw-2819	41	19	tax	tax	NOUN
taxlaw-2819	41	20	planning	planning	NOUN
taxlaw-2819	41	21	by	by	ADP
taxlaw-2819	41	22	companies	company	NOUN
taxlaw-2819	41	23	”	"	PUNCT
taxlaw-2819	41	24	as	as	ADP
taxlaw-2819	41	25	one	one	NUM
taxlaw-2819	41	26	means	mean	NOUN
taxlaw-2819	41	27	of	of	ADP
taxlaw-2819	41	28	helping	help	VERB
taxlaw-2819	41	29	eu	eu	PROPN
taxlaw-2819	41	30	states	states	PROPN
taxlaw-2819	41	31	recover	recover	VERB
taxlaw-2819	41	32	from	from	ADP
taxlaw-2819	41	33	their	their	PRON
taxlaw-2819	41	34	economic	economic	ADJ
taxlaw-2819	41	35	downturns	downturn	NOUN
taxlaw-2819	41	36	.	.	PUNCT
taxlaw-2819	42	1	2	2	NUM
taxlaw-2819	42	2	similarly	similarly	ADV
taxlaw-2819	42	3	,	,	PUNCT
taxlaw-2819	42	4	the	the	DET
taxlaw-2819	42	5	g-8	g-8	NOUN
taxlaw-2819	42	6	and	and	CCONJ
taxlaw-2819	42	7	g-20	g-20	NOUN
taxlaw-2819	42	8	groups	group	NOUN
taxlaw-2819	42	9	have	have	AUX
taxlaw-2819	42	10	asked	ask	VERB
taxlaw-2819	42	11	the	the	DET
taxlaw-2819	42	12	oecd	oecd	PROPN
taxlaw-2819	42	13	to	to	PART
taxlaw-2819	42	14	review	review	VERB
taxlaw-2819	42	15	applicable	applicable	ADJ
taxlaw-2819	42	16	rules	rule	NOUN
taxlaw-2819	42	17	to	to	PART
taxlaw-2819	42	18	reduce	reduce	VERB
taxlaw-2819	42	19	the	the	DET
taxlaw-2819	42	20	ability	ability	NOUN
taxlaw-2819	42	21	of	of	ADP
taxlaw-2819	42	22	mnes	mne	NOUN
taxlaw-2819	42	23	to	to	PART
taxlaw-2819	42	24	shift	shift	VERB
taxlaw-2819	42	25	profits	profit	NOUN
taxlaw-2819	42	26	(	(	PUNCT
taxlaw-2819	42	27	i.e.	i.e.	X
taxlaw-2819	42	28	,	,	PUNCT
taxlaw-2819	42	29	base	base	NOUN
taxlaw-2819	42	30	erosion).3	erosion).3	CCONJ
taxlaw-2819	42	31	the	the	DET
taxlaw-2819	42	32	oecd	oecd	PROPN
taxlaw-2819	42	33	has	have	AUX
taxlaw-2819	42	34	responded	respond	VERB
taxlaw-2819	42	35	by	by	ADP
taxlaw-2819	42	36	releasing	release	VERB
taxlaw-2819	42	37	a	a	DET
taxlaw-2819	42	38	report	report	NOUN
taxlaw-2819	42	39	that	that	PRON
taxlaw-2819	42	40	attempts	attempt	VERB
taxlaw-2819	42	41	to	to	PART
taxlaw-2819	42	42	address	address	VERB
taxlaw-2819	42	43	the	the	DET
taxlaw-2819	42	44	problems	problem	NOUN
taxlaw-2819	42	45	of	of	ADP
taxlaw-2819	42	46	base	base	NOUN
taxlaw-2819	42	47	erosion	erosion	NOUN
taxlaw-2819	42	48	and	and	CCONJ
taxlaw-2819	42	49	profit	profit	NOUN
taxlaw-2819	42	50	shifting	shift	VERB
taxlaw-2819	42	51	but	but	CCONJ
taxlaw-2819	42	52	does	do	VERB
taxlaw-2819	42	53	so	so	ADV
taxlaw-2819	42	54	without	without	ADP
taxlaw-2819	42	55	fundamentally	fundamentally	ADV
taxlaw-2819	42	56	re	re	VERB
taxlaw-2819	42	57	-	-	VERB
taxlaw-2819	42	58	examining	examine	VERB
taxlaw-2819	42	59	the	the	DET
taxlaw-2819	42	60	existing	exist	VERB
taxlaw-2819	42	61	tax	tax	NOUN
taxlaw-2819	42	62	treaty	treaty	NOUN
taxlaw-2819	42	63	paradigm.4	paradigm.4	PROPN
taxlaw-2819	42	64	in	in	ADP
taxlaw-2819	42	65	the	the	DET
taxlaw-2819	42	66	united	united	PROPN
taxlaw-2819	42	67	states	states	PROPN
taxlaw-2819	42	68	,	,	PUNCT
taxlaw-2819	42	69	treasury	treasury	PROPN
taxlaw-2819	42	70	officials	official	NOUN
taxlaw-2819	42	71	make	make	VERB
taxlaw-2819	42	72	similar	similar	ADJ
taxlaw-2819	42	73	declarations	declaration	NOUN
taxlaw-2819	42	74	,	,	PUNCT
taxlaw-2819	42	75	advising	advise	VERB
taxlaw-2819	42	76	that	that	SCONJ
taxlaw-2819	42	77	any	any	DET
taxlaw-2819	42	78	broad	broad	ADJ
taxlaw-2819	42	79	tax	tax	NOUN
taxlaw-2819	42	80	reform	reform	NOUN
taxlaw-2819	42	81	must	must	AUX
taxlaw-2819	42	82	be	be	AUX
taxlaw-2819	42	83	focused	focus	VERB
taxlaw-2819	42	84	on	on	ADP
taxlaw-2819	42	85	the	the	DET
taxlaw-2819	42	86	base	base	NOUN
taxlaw-2819	42	87	erosion	erosion	NOUN
taxlaw-2819	43	1	fight.5	fight.5	NOUN
taxlaw-2819	43	2	there	there	PRON
taxlaw-2819	43	3	is	be	VERB
taxlaw-2819	43	4	1	1	NUM
taxlaw-2819	43	5	see	see	NOUN
taxlaw-2819	43	6	vanessa	vanessa	PROPN
taxlaw-2819	43	7	houlder	houlder	PROPN
taxlaw-2819	43	8	,	,	PUNCT
taxlaw-2819	43	9	google	google	PROPN
taxlaw-2819	43	10	moves	move	VERB
taxlaw-2819	43	11	$	$	SYM
taxlaw-2819	43	12	9.8bn	9.8bn	NUM
taxlaw-2819	43	13	revenues	revenue	NOUN
taxlaw-2819	43	14	to	to	ADP
taxlaw-2819	43	15	bermuda	bermuda	PROPN
taxlaw-2819	43	16	,	,	PUNCT
taxlaw-2819	43	17	fin	fin	PROPN
taxlaw-2819	43	18	.	.	PUNCT
taxlaw-2819	43	19	times	times	PROPN
taxlaw-2819	43	20	,	,	PUNCT
taxlaw-2819	43	21	dec	dec	PROPN
taxlaw-2819	43	22	.	.	PROPN
taxlaw-2819	43	23	12	12	NUM
taxlaw-2819	43	24	,	,	PUNCT
taxlaw-2819	43	25	2012	2012	NUM
taxlaw-2819	43	26	,	,	PUNCT
taxlaw-2819	43	27	at	at	ADP
taxlaw-2819	43	28	18	18	NUM
taxlaw-2819	43	29	(	(	PUNCT
taxlaw-2819	43	30	“	"	PUNCT
taxlaw-2819	43	31	google	google	PROPN
taxlaw-2819	43	32	earns	earn	VERB
taxlaw-2819	43	33	‘	'	PUNCT
taxlaw-2819	43	34	substantially	substantially	ADV
taxlaw-2819	43	35	all	all	PRON
taxlaw-2819	43	36	’	'	PUNCT
taxlaw-2819	43	37	its	its	PRON
taxlaw-2819	43	38	foreign	foreign	ADJ
taxlaw-2819	43	39	income	income	NOUN
taxlaw-2819	43	40	in	in	ADP
taxlaw-2819	43	41	ireland	ireland	PROPN
taxlaw-2819	43	42	,	,	PUNCT
taxlaw-2819	43	43	according	accord	VERB
taxlaw-2819	43	44	to	to	ADP
taxlaw-2819	43	45	its	its	PRON
taxlaw-2819	43	46	annual	annual	ADJ
taxlaw-2819	43	47	report	report	NOUN
taxlaw-2819	43	48	,	,	PUNCT
taxlaw-2819	43	49	but	but	CCONJ
taxlaw-2819	43	50	holds	hold	VERB
taxlaw-2819	43	51	its	its	PRON
taxlaw-2819	43	52	non	non	ADJ
taxlaw-2819	43	53	-	-	ADJ
taxlaw-2819	43	54	u.s	u.s	ADJ
taxlaw-2819	43	55	.	.	PROPN
taxlaw-2819	43	56	intellectual	intellectual	ADJ
taxlaw-2819	43	57	property	property	NOUN
taxlaw-2819	43	58	in	in	ADP
taxlaw-2819	43	59	bermuda	bermuda	NOUN
taxlaw-2819	43	60	”	"	PUNCT
taxlaw-2819	43	61	)	)	PUNCT
taxlaw-2819	43	62	,	,	PUNCT
taxlaw-2819	43	63	available	available	ADJ
taxlaw-2819	43	64	at	at	ADP
taxlaw-2819	43	65	http://www.ft.com/intl/cms/s/0/87c1f98a-4455-11e	http://www.ft.com/intl/cms/s/0/87c1f98a-4455-11e	PROPN
taxlaw-2819	43	66	2-932a-00144feabdc0.html?siteedition=intl#axzz2hxqliuxb	2-932a-00144feabdc0.html?siteedition=intl#axzz2hxqliuxb	NUM
taxlaw-2819	43	67	.	.	PUNCT
taxlaw-2819	44	1	see	see	AUX
taxlaw-2819	44	2	also	also	ADV
taxlaw-2819	44	3	wake	wake	VERB
taxlaw-2819	44	4	up	up	ADP
taxlaw-2819	44	5	and	and	CCONJ
taxlaw-2819	44	6	smell	smell	VERB
taxlaw-2819	44	7	the	the	DET
taxlaw-2819	44	8	coffee	coffee	NOUN
taxlaw-2819	44	9	,	,	PUNCT
taxlaw-2819	44	10	economist	economist	NOUN
taxlaw-2819	44	11	,	,	PUNCT
taxlaw-2819	44	12	dec	dec	PROPN
taxlaw-2819	44	13	.	.	PROPN
taxlaw-2819	44	14	15	15	NUM
taxlaw-2819	44	15	,	,	PUNCT
taxlaw-2819	44	16	2012	2012	NUM
taxlaw-2819	44	17	,	,	PUNCT
taxlaw-2819	44	18	at	at	ADP
taxlaw-2819	44	19	66	66	NUM
taxlaw-2819	44	20	;	;	PUNCT
taxlaw-2819	44	21	szu	szu	PROPN
taxlaw-2819	44	22	ping	ping	PROPN
taxlaw-2819	44	23	chan	chan	PROPN
taxlaw-2819	44	24	,	,	PUNCT
taxlaw-2819	44	25	facebook	facebook	PROPN
taxlaw-2819	44	26	funneled	funnel	VERB
taxlaw-2819	44	27	nearly	nearly	ADV
taxlaw-2819	44	28	half	half	DET
taxlaw-2819	44	29	a	a	DET
taxlaw-2819	44	30	billion	billion	NUM
taxlaw-2819	44	31	into	into	ADP
taxlaw-2819	44	32	the	the	DET
taxlaw-2819	44	33	cayman	cayman	NOUN
taxlaw-2819	44	34	islands	island	NOUN
taxlaw-2819	44	35	last	last	ADJ
taxlaw-2819	44	36	year	year	NOUN
taxlaw-2819	44	37	,	,	PUNCT
taxlaw-2819	44	38	the	the	DET
taxlaw-2819	44	39	daily	daily	ADJ
taxlaw-2819	44	40	telegraph	telegraph	NOUN
taxlaw-2819	44	41	(	(	PUNCT
taxlaw-2819	44	42	dec	dec	PROPN
taxlaw-2819	44	43	.	.	PROPN
taxlaw-2819	44	44	23	23	NUM
taxlaw-2819	44	45	,	,	PUNCT
taxlaw-2819	44	46	2012	2012	NUM
taxlaw-2819	44	47	)	)	PUNCT
taxlaw-2819	44	48	,	,	PUNCT
taxlaw-2819	44	49	available	available	ADJ
taxlaw-2819	44	50	at	at	ADP
taxlaw-2819	44	51	http://www.businessinsider.com/facebo	http://www.businessinsider.com/facebo	PROPN
taxlaw-2819	44	52	ok	ok	ADV
taxlaw-2819	44	53	-	-	PUNCT
taxlaw-2819	44	54	funneled	funnel	VERB
taxlaw-2819	44	55	-	-	PUNCT
taxlaw-2819	44	56	nearly	nearly	ADV
taxlaw-2819	44	57	-	-	PUNCT
taxlaw-2819	44	58	half	half	NOUN
taxlaw-2819	44	59	-	-	PUNCT
taxlaw-2819	44	60	a	a	DET
taxlaw-2819	44	61	-	-	PUNCT
taxlaw-2819	44	62	billion	billion	NUM
taxlaw-2819	44	63	-	-	PUNCT
taxlaw-2819	44	64	pounds	pound	NOUN
taxlaw-2819	44	65	-	-	PUNCT
taxlaw-2819	44	66	in	in	ADP
taxlaw-2819	44	67	-	-	PUNCT
taxlaw-2819	44	68	the	the	DET
taxlaw-2819	44	69	-	-	PUNCT
taxlaw-2819	44	70	cayman	cayman	NOUN
taxlaw-2819	44	71	-	-	PUNCT
taxlaw-2819	44	72	islands	island	NOUN
taxlaw-2819	44	73	-	-	PUNCT
taxlaw-2819	44	74	last	last	ADJ
taxlaw-2819	44	75	-	-	PUNCT
taxlaw-2819	44	76	year-2012	year-2012	NOUN
taxlaw-2819	44	77	-	-	PUNCT
taxlaw-2819	44	78	12	12	NUM
taxlaw-2819	44	79	;	;	PUNCT
taxlaw-2819	44	80	rupert	rupert	NOUN
taxlaw-2819	44	81	neate	neate	NOUN
taxlaw-2819	44	82	,	,	PUNCT
taxlaw-2819	44	83	facebook	facebook	PROPN
taxlaw-2819	44	84	paid	pay	VERB
taxlaw-2819	44	85	£	£	SYM
taxlaw-2819	44	86	2.9	2.9	NUM
taxlaw-2819	44	87	m	m	NOUN
taxlaw-2819	44	88	tax	tax	NOUN
taxlaw-2819	44	89	on	on	ADP
taxlaw-2819	44	90	£	£	SYM
taxlaw-2819	44	91	840	840	NUM
taxlaw-2819	44	92	m	m	NOUN
taxlaw-2819	44	93	profits	profit	NOUN
taxlaw-2819	44	94	made	make	VERB
taxlaw-2819	44	95	outside	outside	ADP
taxlaw-2819	44	96	us	we	PRON
taxlaw-2819	44	97	,	,	PUNCT
taxlaw-2819	44	98	figures	figure	NOUN
taxlaw-2819	44	99	show	show	VERB
taxlaw-2819	44	100	,	,	PUNCT
taxlaw-2819	44	101	guardian	guardian	NOUN
taxlaw-2819	44	102	(	(	PUNCT
taxlaw-2819	44	103	dec	dec	PROPN
taxlaw-2819	44	104	.	.	PROPN
taxlaw-2819	44	105	23	23	NUM
taxlaw-2819	44	106	,	,	PUNCT
taxlaw-2819	44	107	2012	2012	NUM
taxlaw-2819	44	108	)	)	PUNCT
taxlaw-2819	44	109	,	,	PUNCT
taxlaw-2819	44	110	available	available	ADJ
taxlaw-2819	44	111	at	at	ADP
taxlaw-2819	44	112	http://www.guardian.co.uk/technology/2012/dec/23/facebook-tax-profits-outside-us	http://www.guardian.co.uk/technology/2012/dec/23/facebook-tax-profits-outside-us	NOUN
taxlaw-2819	44	113	;	;	PUNCT
taxlaw-2819	44	114	charles	charles	PROPN
taxlaw-2819	44	115	duhigg	duhigg	PROPN
taxlaw-2819	44	116	,	,	PUNCT
taxlaw-2819	44	117	inquiry	inquiry	NOUN
taxlaw-2819	44	118	into	into	ADP
taxlaw-2819	44	119	tech	tech	NOUN
taxlaw-2819	44	120	giants	giant	NOUN
taxlaw-2819	44	121	’	'	PUNCT
taxlaw-2819	44	122	tax	tax	NOUN
taxlaw-2819	44	123	stategies	stategie	NOUN
taxlaw-2819	44	124	nears	near	VERB
taxlaw-2819	44	125	end	end	NOUN
taxlaw-2819	44	126	,	,	PUNCT
taxlaw-2819	44	127	n.y	n.y	PROPN
taxlaw-2819	44	128	.	.	PROPN
taxlaw-2819	44	129	times	times	PROPN
taxlaw-2819	44	130	(	(	PUNCT
taxlaw-2819	44	131	jan	jan	PROPN
taxlaw-2819	44	132	.	.	PROPN
taxlaw-2819	44	133	3	3	NUM
taxlaw-2819	44	134	,	,	PUNCT
taxlaw-2819	44	135	2013	2013	NUM
taxlaw-2819	44	136	)	)	PUNCT
taxlaw-2819	44	137	(	(	PUNCT
taxlaw-2819	44	138	reporting	report	VERB
taxlaw-2819	44	139	that	that	SCONJ
taxlaw-2819	44	140	congressional	congressional	ADJ
taxlaw-2819	44	141	investigators	investigator	NOUN
taxlaw-2819	44	142	are	be	AUX
taxlaw-2819	44	143	wrapping	wrap	VERB
taxlaw-2819	44	144	up	up	ADP
taxlaw-2819	44	145	an	an	DET
taxlaw-2819	44	146	inquiry	inquiry	NOUN
taxlaw-2819	44	147	into	into	ADP
taxlaw-2819	44	148	the	the	DET
taxlaw-2819	44	149	accounting	accounting	NOUN
taxlaw-2819	44	150	practices	practice	NOUN
taxlaw-2819	44	151	of	of	ADP
taxlaw-2819	44	152	apple	apple	NOUN
taxlaw-2819	44	153	and	and	CCONJ
taxlaw-2819	44	154	other	other	ADJ
taxlaw-2819	44	155	technology	technology	NOUN
taxlaw-2819	44	156	companies	company	NOUN
taxlaw-2819	44	157	that	that	PRON
taxlaw-2819	44	158	allocate	allocate	VERB
taxlaw-2819	44	159	revenue	revenue	NOUN
taxlaw-2819	44	160	and	and	CCONJ
taxlaw-2819	44	161	intellectual	intellectual	ADJ
taxlaw-2819	44	162	property	property	NOUN
taxlaw-2819	44	163	offshore	offshore	ADV
taxlaw-2819	44	164	to	to	PART
taxlaw-2819	44	165	lower	lower	VERB
taxlaw-2819	44	166	their	their	PRON
taxlaw-2819	44	167	us	us	PROPN
taxlaw-2819	44	168	taxes	taxis	NOUN
taxlaw-2819	44	169	)	)	PUNCT
taxlaw-2819	44	170	,	,	PUNCT
taxlaw-2819	44	171	available	available	ADJ
taxlaw-2819	44	172	at	at	ADP
taxlaw-2819	44	173	http://www.nytimes.com/2013/01/04/business/an-inquiry-into-tech-giants-tax-strategies-nears-an-end.html	http://www.nytimes.com/2013/01/04/business/an-inquiry-into-tech-giants-tax-strategies-nears-an-end.html	PROPN
taxlaw-2819	44	174	?	?	PUNCT
taxlaw-2819	45	1	_	_	DET
taxlaw-2819	45	2	r=2	r=2	PROPN
taxlaw-2819	45	3	&	&	CCONJ
taxlaw-2819	45	4	.	.	PROPN
taxlaw-2819	45	5	2	2	NUM
taxlaw-2819	45	6	see	see	VERB
taxlaw-2819	45	7	joe	joe	PROPN
taxlaw-2819	45	8	kirwin	kirwin	PROPN
taxlaw-2819	45	9	,	,	PUNCT
taxlaw-2819	45	10	european	european	PROPN
taxlaw-2819	45	11	commission	commission	PROPN
taxlaw-2819	45	12	to	to	PART
taxlaw-2819	45	13	crack	crack	VERB
taxlaw-2819	45	14	down	down	ADP
taxlaw-2819	45	15	on	on	ADP
taxlaw-2819	45	16	tax	tax	NOUN
taxlaw-2819	45	17	havens	haven	NOUN
taxlaw-2819	45	18	,	,	PUNCT
taxlaw-2819	45	19	corporate	corporate	ADJ
taxlaw-2819	45	20	loopholes	loophole	NOUN
taxlaw-2819	45	21	,	,	PUNCT
taxlaw-2819	45	22	daily	daily	PROPN
taxlaw-2819	45	23	tax	tax	NOUN
taxlaw-2819	45	24	rep	rep	PROPN
taxlaw-2819	45	25	.	.	PROPN
taxlaw-2819	45	26	,	,	PUNCT
taxlaw-2819	45	27	dec	dec	PROPN
taxlaw-2819	45	28	.	.	PROPN
taxlaw-2819	45	29	6	6	NUM
taxlaw-2819	45	30	,	,	PUNCT
taxlaw-2819	45	31	2012	2012	NUM
taxlaw-2819	45	32	,	,	PUNCT
taxlaw-2819	45	33	at	at	ADP
taxlaw-2819	45	34	i-2	i-2	PROPN
taxlaw-2819	45	35	,	,	PUNCT
taxlaw-2819	45	36	available	available	ADJ
taxlaw-2819	45	37	at	at	ADP
taxlaw-2819	45	38	bloomberg	bloomberg	PROPN
taxlaw-2819	45	39	bna	bna	PROPN
taxlaw-2819	45	40	no	no	PROPN
taxlaw-2819	45	41	.	.	PROPN
taxlaw-2819	45	42	234	234	NUM
taxlaw-2819	45	43	.	.	PUNCT
taxlaw-2819	46	1	in	in	ADP
taxlaw-2819	46	2	the	the	DET
taxlaw-2819	46	3	case	case	NOUN
taxlaw-2819	46	4	of	of	ADP
taxlaw-2819	46	5	starbucks	starbuck	NOUN
taxlaw-2819	46	6	,	,	PUNCT
taxlaw-2819	46	7	it	it	PRON
taxlaw-2819	46	8	was	be	AUX
taxlaw-2819	46	9	so	so	ADV
taxlaw-2819	46	10	concerned	concerned	ADJ
taxlaw-2819	46	11	about	about	ADP
taxlaw-2819	46	12	adverse	adverse	ADJ
taxlaw-2819	46	13	publicity	publicity	NOUN
taxlaw-2819	46	14	in	in	ADP
taxlaw-2819	46	15	the	the	DET
taxlaw-2819	46	16	u.k	u.k	PROPN
taxlaw-2819	46	17	.	.	PROPN
taxlaw-2819	46	18	that	that	SCONJ
taxlaw-2819	46	19	it	it	PRON
taxlaw-2819	46	20	announced	announce	VERB
taxlaw-2819	46	21	an	an	DET
taxlaw-2819	46	22	intention	intention	NOUN
taxlaw-2819	46	23	to	to	PART
taxlaw-2819	46	24	voluntarily	voluntarily	ADV
taxlaw-2819	46	25	not	not	PART
taxlaw-2819	46	26	take	take	VERB
taxlaw-2819	46	27	deductions	deduction	NOUN
taxlaw-2819	46	28	for	for	ADP
taxlaw-2819	46	29	royalties	royalty	NOUN
taxlaw-2819	46	30	and	and	CCONJ
taxlaw-2819	46	31	other	other	ADJ
taxlaw-2819	46	32	payments	payment	NOUN
taxlaw-2819	46	33	streams	stream	NOUN
taxlaw-2819	46	34	as	as	ADP
taxlaw-2819	46	35	a	a	DET
taxlaw-2819	46	36	means	means	NOUN
taxlaw-2819	46	37	of	of	ADP
taxlaw-2819	46	38	commencing	commence	VERB
taxlaw-2819	46	39	a	a	DET
taxlaw-2819	46	40	“	"	PUNCT
taxlaw-2819	46	41	process	process	NOUN
taxlaw-2819	46	42	of	of	ADP
taxlaw-2819	46	43	enhancing	enhance	VERB
taxlaw-2819	46	44	trust	trust	NOUN
taxlaw-2819	46	45	with	with	ADP
taxlaw-2819	46	46	customers	customer	NOUN
taxlaw-2819	46	47	.	.	PUNCT
taxlaw-2819	46	48	.	.	PUNCT
taxlaw-2819	46	49	.	.	PUNCT
taxlaw-2819	47	1	.	.	PUNCT
taxlaw-2819	47	2	”	"	PUNCT
taxlaw-2819	48	1	see	see	VERB
taxlaw-2819	48	2	an	an	DET
taxlaw-2819	48	3	open	open	ADJ
taxlaw-2819	48	4	letter	letter	NOUN
taxlaw-2819	48	5	from	from	ADP
taxlaw-2819	48	6	kris	kris	PROPN
taxlaw-2819	48	7	engskov	engskov	PROPN
taxlaw-2819	48	8	,	,	PUNCT
taxlaw-2819	48	9	managing	manage	VERB
taxlaw-2819	48	10	director	director	NOUN
taxlaw-2819	48	11	of	of	ADP
taxlaw-2819	48	12	starbucks	starbuck	NOUN
taxlaw-2819	48	13	coffee	coffee	NOUN
taxlaw-2819	48	14	company	company	NOUN
taxlaw-2819	48	15	uk	uk	PROPN
taxlaw-2819	48	16	,	,	PUNCT
taxlaw-2819	48	17	starbucks.com	starbucks.com	X
taxlaw-2819	48	18	(	(	PUNCT
taxlaw-2819	48	19	dec	dec	PROPN
taxlaw-2819	48	20	.	.	PROPN
taxlaw-2819	48	21	6	6	NUM
taxlaw-2819	48	22	,	,	PUNCT
taxlaw-2819	48	23	2012	2012	NUM
taxlaw-2819	48	24	)	)	PUNCT
taxlaw-2819	48	25	,	,	PUNCT
taxlaw-2819	48	26	http://www.starbucks.com/blog/an-open-letter-from-kris-engs	http://www.starbucks.com/blog/an-open-letter-from-kris-eng	NOUN
taxlaw-2819	48	27	kov/1249	kov/1249	NOUN
taxlaw-2819	48	28	.	.	PUNCT
taxlaw-2819	49	1	the	the	DET
taxlaw-2819	49	2	making	making	NOUN
taxlaw-2819	49	3	of	of	ADP
taxlaw-2819	49	4	such	such	ADJ
taxlaw-2819	49	5	“	"	PUNCT
taxlaw-2819	49	6	voluntary	voluntary	ADJ
taxlaw-2819	49	7	adjustments	adjustment	NOUN
taxlaw-2819	49	8	”	"	PUNCT
taxlaw-2819	49	9	can	can	AUX
taxlaw-2819	49	10	create	create	VERB
taxlaw-2819	49	11	a	a	DET
taxlaw-2819	49	12	wide	wide	ADJ
taxlaw-2819	49	13	-	-	PUNCT
taxlaw-2819	49	14	range	range	NOUN
taxlaw-2819	49	15	of	of	ADP
taxlaw-2819	49	16	problems	problem	NOUN
taxlaw-2819	49	17	for	for	ADP
taxlaw-2819	49	18	all	all	DET
taxlaw-2819	49	19	parties	party	NOUN
taxlaw-2819	49	20	,	,	PUNCT
taxlaw-2819	49	21	including	include	VERB
taxlaw-2819	49	22	respective	respective	ADJ
taxlaw-2819	49	23	tax	tax	NOUN
taxlaw-2819	49	24	authorities	authority	NOUN
taxlaw-2819	49	25	.	.	PUNCT
taxlaw-2819	50	1	see	see	VERB
taxlaw-2819	50	2	cym	cym	PROPN
taxlaw-2819	50	3	h.	h.	PROPN
taxlaw-2819	50	4	lowell	lowell	PROPN
taxlaw-2819	50	5	,	,	PUNCT
taxlaw-2819	50	6	peter	peter	PROPN
taxlaw-2819	50	7	l.	l.	PROPN
taxlaw-2819	50	8	briger	briger	PROPN
taxlaw-2819	50	9	&	&	CCONJ
taxlaw-2819	50	10	mark	mark	PROPN
taxlaw-2819	50	11	r.	r.	PROPN
taxlaw-2819	50	12	martin	martin	PROPN
taxlaw-2819	50	13	,	,	PUNCT
taxlaw-2819	50	14	u.s	u.s	PROPN
taxlaw-2819	50	15	.	.	PROPN
taxlaw-2819	50	16	international	international	ADJ
taxlaw-2819	50	17	transfer	transfer	NOUN
taxlaw-2819	50	18	pricing	pricing	NOUN
taxlaw-2819	50	19	¶	¶	PROPN
taxlaw-2819	50	20	4.02[3	4.02[3	NUM
taxlaw-2819	50	21	]	]	X
taxlaw-2819	50	22	(	(	PUNCT
taxlaw-2819	50	23	2012	2012	NUM
taxlaw-2819	50	24	)	)	PUNCT
taxlaw-2819	50	25	.	.	PUNCT
taxlaw-2819	51	1	3	3	NUM
taxlaw-2819	51	2	see	see	VERB
taxlaw-2819	51	3	kevin	kevin	PROPN
taxlaw-2819	51	4	a.	a.	PROPN
taxlaw-2819	51	5	bell	bell	PROPN
taxlaw-2819	51	6	,	,	PUNCT
taxlaw-2819	51	7	g-20	g-20	PROPN
taxlaw-2819	51	8	asks	ask	VERB
taxlaw-2819	51	9	oecd	oecd	PROPN
taxlaw-2819	51	10	to	to	PART
taxlaw-2819	51	11	review	review	VERB
taxlaw-2819	51	12	rules	rule	NOUN
taxlaw-2819	51	13	with	with	ADP
taxlaw-2819	51	14	goal	goal	NOUN
taxlaw-2819	51	15	of	of	ADP
taxlaw-2819	51	16	curbing	curb	VERB
taxlaw-2819	51	17	profit	profit	NOUN
taxlaw-2819	51	18	shifting	shifting	NOUN
taxlaw-2819	51	19	,	,	PUNCT
taxlaw-2819	51	20	daily	daily	PROPN
taxlaw-2819	51	21	tax	tax	NOUN
taxlaw-2819	51	22	rep	rep	PROPN
taxlaw-2819	51	23	.	.	PROPN
taxlaw-2819	51	24	,	,	PUNCT
taxlaw-2819	51	25	dec	dec	PROPN
taxlaw-2819	51	26	.	.	PROPN
taxlaw-2819	51	27	11	11	NUM
taxlaw-2819	51	28	,	,	PUNCT
taxlaw-2819	51	29	2012	2012	NUM
taxlaw-2819	51	30	,	,	PUNCT
taxlaw-2819	51	31	at	at	ADP
taxlaw-2819	51	32	i-1	i-1	NUM
taxlaw-2819	51	33	,	,	PUNCT
taxlaw-2819	51	34	available	available	ADJ
taxlaw-2819	51	35	at	at	ADP
taxlaw-2819	51	36	bloomberg	bloomberg	PROPN
taxlaw-2819	51	37	bna	bna	PROPN
taxlaw-2819	51	38	no.237	no.237	PROPN
taxlaw-2819	51	39	.	.	PROPN
taxlaw-2819	52	1	4	4	NUM
taxlaw-2819	52	2	see	see	VERB
taxlaw-2819	52	3	addressing	address	VERB
taxlaw-2819	52	4	base	base	NOUN
taxlaw-2819	52	5	erosion	erosion	NOUN
taxlaw-2819	52	6	and	and	CCONJ
taxlaw-2819	52	7	profit	profit	NOUN
taxlaw-2819	52	8	shifting	shifting	NOUN
taxlaw-2819	52	9	,	,	PUNCT
taxlaw-2819	52	10	organization	organization	NOUN
taxlaw-2819	52	11	for	for	ADP
taxlaw-2819	52	12	economic	economic	ADJ
taxlaw-2819	52	13	co	co	NOUN
taxlaw-2819	52	14	-	-	NOUN
taxlaw-2819	52	15	operation	operation	NOUN
taxlaw-2819	52	16	and	and	CCONJ
taxlaw-2819	52	17	development	development	NOUN
taxlaw-2819	52	18	(	(	PUNCT
taxlaw-2819	52	19	2013	2013	NUM
taxlaw-2819	52	20	)	)	PUNCT
taxlaw-2819	52	21	,	,	PUNCT
taxlaw-2819	52	22	http://dx.doi.org/10.1787/9789264192744-en	http://dx.doi.org/10.1787/9789264192744-en	PROPN
taxlaw-2819	52	23	.	.	PUNCT
taxlaw-2819	53	1	this	this	DET
taxlaw-2819	53	2	initial	initial	ADJ
taxlaw-2819	53	3	statement	statement	NOUN
taxlaw-2819	53	4	was	be	AUX
taxlaw-2819	53	5	followed	follow	VERB
taxlaw-2819	53	6	in	in	ADP
taxlaw-2819	53	7	july	july	PROPN
taxlaw-2819	53	8	2013	2013	NUM
taxlaw-2819	53	9	with	with	ADP
taxlaw-2819	53	10	an	an	DET
taxlaw-2819	53	11	oecd	oecd	PROPN
taxlaw-2819	53	12	“	"	PUNCT
taxlaw-2819	53	13	action	action	NOUN
taxlaw-2819	53	14	plan	plan	NOUN
taxlaw-2819	53	15	”	"	PUNCT
taxlaw-2819	53	16	for	for	ADP
taxlaw-2819	53	17	addressing	address	VERB
taxlaw-2819	53	18	the	the	DET
taxlaw-2819	53	19	so	so	ADV
taxlaw-2819	53	20	-	-	PUNCT
taxlaw-2819	53	21	called	call	VERB
taxlaw-2819	53	22	homeless	homeless	ADJ
taxlaw-2819	53	23	income	income	NOUN
taxlaw-2819	53	24	or	or	CCONJ
taxlaw-2819	53	25	base	base	NOUN
taxlaw-2819	53	26	erosion	erosion	NOUN
taxlaw-2819	53	27	/	/	SYM
taxlaw-2819	53	28	profit	profit	NOUN
taxlaw-2819	53	29	shifting	shift	VERB
taxlaw-2819	53	30	problem	problem	NOUN
taxlaw-2819	53	31	over	over	ADP
taxlaw-2819	53	32	an	an	DET
taxlaw-2819	53	33	approximate	approximate	ADJ
taxlaw-2819	53	34	two	two	NUM
taxlaw-2819	53	35	-	-	PUNCT
taxlaw-2819	53	36	year	year	NOUN
taxlaw-2819	53	37	period	period	NOUN
taxlaw-2819	53	38	.	.	PUNCT
taxlaw-2819	54	1	see	see	VERB
taxlaw-2819	54	2	action	action	NOUN
taxlaw-2819	54	3	plan	plan	NOUN
taxlaw-2819	54	4	on	on	ADP
taxlaw-2819	54	5	base	base	NOUN
taxlaw-2819	54	6	erosion	erosion	NOUN
taxlaw-2819	54	7	and	and	CCONJ
taxlaw-2819	54	8	profit	profit	NOUN
taxlaw-2819	54	9	shifting	shifting	NOUN
taxlaw-2819	54	10	,	,	PUNCT
taxlaw-2819	54	11	organization	organization	NOUN
taxlaw-2819	54	12	for	for	ADP
taxlaw-2819	54	13	economic	economic	ADJ
taxlaw-2819	54	14	co	co	NOUN
taxlaw-2819	54	15	-	-	NOUN
taxlaw-2819	54	16	operation	operation	NOUN
taxlaw-2819	54	17	and	and	CCONJ
taxlaw-2819	54	18	development	development	NOUN
taxlaw-2819	54	19	(	(	PUNCT
taxlaw-2819	54	20	2013	2013	NUM
taxlaw-2819	54	21	)	)	PUNCT
taxlaw-2819	54	22	,	,	PUNCT
taxlaw-2819	54	23	http://www.keepee	http://www.keepee	PROPN
taxlaw-2819	54	24	k.com/digital-asset-management/oecd/taxation/action-plan-on-base-erosion-and-profit-shifting_978926420	k.com/digital-asset-management/oecd/taxation/action-plan-on-base-erosion-and-profit-shifting_978926420	PROPN
taxlaw-2819	54	25	2719	2719	NUM
taxlaw-2819	54	26	-	-	SYM
taxlaw-2819	54	27	en	en	X
taxlaw-2819	54	28	.	.	PROPN
taxlaw-2819	54	29	5	5	NUM
taxlaw-2819	54	30	see	see	VERB
taxlaw-2819	54	31	u.s	u.s	PROPN
taxlaw-2819	54	32	.	.	PROPN
taxlaw-2819	54	33	reform	reform	NOUN
taxlaw-2819	54	34	efforts	effort	NOUN
taxlaw-2819	54	35	must	must	AUX
taxlaw-2819	54	36	be	be	AUX
taxlaw-2819	54	37	informed	inform	VERB
taxlaw-2819	54	38	by	by	ADP
taxlaw-2819	54	39	international	international	ADJ
taxlaw-2819	54	40	base	base	NOUN
taxlaw-2819	54	41	erosion	erosion	NOUN
taxlaw-2819	54	42	fight	fight	NOUN
taxlaw-2819	54	43	,	,	PUNCT
taxlaw-2819	54	44	daily	daily	PROPN
taxlaw-2819	54	45	tax	tax	PROPN
taxlaw-2819	54	46	rep	rep	PROPN
taxlaw-2819	54	47	.	.	PROPN
taxlaw-2819	54	48	,	,	PUNCT
taxlaw-2819	54	49	dec	dec	PROPN
taxlaw-2819	54	50	.	.	PROPN
taxlaw-2819	54	51	11	11	NUM
taxlaw-2819	54	52	,	,	PUNCT
taxlaw-2819	54	53	2012	2012	NUM
taxlaw-2819	54	54	,	,	PUNCT
taxlaw-2819	54	55	at	at	ADP
taxlaw-2819	54	56	g-3	g-3	PROPN
taxlaw-2819	54	57	,	,	PUNCT
taxlaw-2819	54	58	available	available	ADJ
taxlaw-2819	54	59	at	at	ADP
taxlaw-2819	54	60	bloomberg	bloomberg	PROPN
taxlaw-2819	54	61	bna	bna	PROPN
taxlaw-2819	54	62	no	no	PROPN
taxlaw-2819	54	63	.	.	PROPN
taxlaw-2819	54	64	237	237	NUM
taxlaw-2819	54	65	4	4	NUM
taxlaw-2819	54	66	columbia	columbia	PROPN
taxlaw-2819	54	67	journal	journal	NOUN
taxlaw-2819	54	68	of	of	ADP
taxlaw-2819	54	69	tax	tax	NOUN
taxlaw-2819	54	70	law	law	NOUN
taxlaw-2819	55	1	[	[	X
taxlaw-2819	55	2	vol.5:1	vol.5:1	ADP
taxlaw-2819	55	3	nothing	nothing	PRON
taxlaw-2819	55	4	new	new	ADJ
taxlaw-2819	55	5	about	about	ADP
taxlaw-2819	55	6	such	such	ADJ
taxlaw-2819	55	7	declarations	declaration	NOUN
taxlaw-2819	55	8	,	,	PUNCT
taxlaw-2819	55	9	which	which	PRON
taxlaw-2819	55	10	have	have	AUX
taxlaw-2819	55	11	occurred	occur	VERB
taxlaw-2819	55	12	repeatedly	repeatedly	ADV
taxlaw-2819	55	13	over	over	ADP
taxlaw-2819	55	14	the	the	DET
taxlaw-2819	55	15	past	past	ADJ
taxlaw-2819	55	16	fifty	fifty	NUM
taxlaw-2819	55	17	years.6	years.6	NOUN
taxlaw-2819	55	18	these	these	DET
taxlaw-2819	55	19	comments	comment	NOUN
taxlaw-2819	55	20	largely	largely	ADV
taxlaw-2819	55	21	relate	relate	VERB
taxlaw-2819	55	22	to	to	ADP
taxlaw-2819	55	23	the	the	DET
taxlaw-2819	55	24	concerns	concern	NOUN
taxlaw-2819	55	25	of	of	ADP
taxlaw-2819	55	26	the	the	DET
taxlaw-2819	55	27	thirty	thirty	NUM
taxlaw-2819	55	28	-	-	PUNCT
taxlaw-2819	55	29	four	four	NUM
taxlaw-2819	55	30	oecd	oecd	PROPN
taxlaw-2819	55	31	member	member	NOUN
taxlaw-2819	55	32	countries	country	NOUN
taxlaw-2819	55	33	.	.	PUNCT
taxlaw-2819	56	1	non	non	ADJ
taxlaw-2819	56	2	-	-	ADJ
taxlaw-2819	56	3	governmental	governmental	ADJ
taxlaw-2819	56	4	organizations	organization	NOUN
taxlaw-2819	56	5	and	and	CCONJ
taxlaw-2819	56	6	other	other	ADJ
taxlaw-2819	56	7	interest	interest	NOUN
taxlaw-2819	56	8	groups	group	NOUN
taxlaw-2819	56	9	working	work	VERB
taxlaw-2819	56	10	on	on	ADP
taxlaw-2819	56	11	behalf	behalf	NOUN
taxlaw-2819	56	12	of	of	ADP
taxlaw-2819	56	13	emerging	emerge	VERB
taxlaw-2819	56	14	or	or	CCONJ
taxlaw-2819	56	15	developing	develop	VERB
taxlaw-2819	56	16	nations	nation	NOUN
taxlaw-2819	56	17	are	be	AUX
taxlaw-2819	56	18	also	also	ADV
taxlaw-2819	56	19	concerned	concerned	ADJ
taxlaw-2819	56	20	about	about	ADP
taxlaw-2819	56	21	this	this	DET
taxlaw-2819	56	22	issue	issue	NOUN
taxlaw-2819	56	23	,	,	PUNCT
taxlaw-2819	56	24	fearing	fear	VERB
taxlaw-2819	56	25	that	that	SCONJ
taxlaw-2819	56	26	global	global	ADJ
taxlaw-2819	56	27	tax	tax	NOUN
taxlaw-2819	56	28	planning	planning	NOUN
taxlaw-2819	56	29	strips	strip	NOUN
taxlaw-2819	56	30	income	income	NOUN
taxlaw-2819	56	31	from	from	ADP
taxlaw-2819	56	32	such	such	ADJ
taxlaw-2819	56	33	countries	country	NOUN
taxlaw-2819	56	34	.	.	PUNCT
taxlaw-2819	57	1	at	at	ADP
taxlaw-2819	57	2	the	the	DET
taxlaw-2819	57	3	same	same	ADJ
taxlaw-2819	57	4	time	time	NOUN
taxlaw-2819	57	5	,	,	PUNCT
taxlaw-2819	57	6	there	there	PRON
taxlaw-2819	57	7	has	have	AUX
taxlaw-2819	57	8	been	be	AUX
taxlaw-2819	57	9	controversy	controversy	NOUN
taxlaw-2819	57	10	between	between	ADP
taxlaw-2819	57	11	non	non	ADJ
taxlaw-2819	57	12	-	-	ADJ
taxlaw-2819	57	13	oecd	oecd	ADJ
taxlaw-2819	57	14	member	member	NOUN
taxlaw-2819	57	15	countries	country	NOUN
taxlaw-2819	57	16	concerning	concern	VERB
taxlaw-2819	57	17	the	the	DET
taxlaw-2819	57	18	defense	defense	NOUN
taxlaw-2819	57	19	of	of	ADP
taxlaw-2819	57	20	their	their	PRON
taxlaw-2819	57	21	own	own	ADJ
taxlaw-2819	57	22	tax	tax	NOUN
taxlaw-2819	57	23	bases	basis	NOUN
taxlaw-2819	57	24	.	.	PUNCT
taxlaw-2819	58	1	this	this	PRON
taxlaw-2819	58	2	has	have	AUX
taxlaw-2819	58	3	occurred	occur	VERB
taxlaw-2819	58	4	in	in	ADP
taxlaw-2819	58	5	the	the	DET
taxlaw-2819	58	6	form	form	NOUN
taxlaw-2819	58	7	of	of	ADP
taxlaw-2819	58	8	domestic	domestic	ADJ
taxlaw-2819	58	9	tax	tax	NOUN
taxlaw-2819	58	10	policies	policy	NOUN
taxlaw-2819	58	11	of	of	ADP
taxlaw-2819	58	12	the	the	DET
taxlaw-2819	58	13	so	so	ADV
taxlaw-2819	58	14	-	-	PUNCT
taxlaw-2819	58	15	called	call	VERB
taxlaw-2819	58	16	brics	bric	NOUN
taxlaw-2819	58	17	countries	country	NOUN
taxlaw-2819	58	18	(	(	PUNCT
taxlaw-2819	58	19	brazil	brazil	PROPN
taxlaw-2819	58	20	,	,	PUNCT
taxlaw-2819	58	21	russia	russia	PROPN
taxlaw-2819	58	22	,	,	PUNCT
taxlaw-2819	58	23	india	india	PROPN
taxlaw-2819	58	24	,	,	PUNCT
taxlaw-2819	58	25	china	china	PROPN
taxlaw-2819	58	26	,	,	PUNCT
taxlaw-2819	58	27	and	and	CCONJ
taxlaw-2819	58	28	south	south	PROPN
taxlaw-2819	58	29	africa	africa	PROPN
taxlaw-2819	58	30	,	,	PUNCT
taxlaw-2819	58	31	as	as	ADV
taxlaw-2819	58	32	well	well	ADV
taxlaw-2819	58	33	as	as	ADP
taxlaw-2819	58	34	other	other	ADJ
taxlaw-2819	58	35	“	"	PUNCT
taxlaw-2819	58	36	source	source	NOUN
taxlaw-2819	58	37	”	"	PUNCT
taxlaw-2819	58	38	countries	country	NOUN
taxlaw-2819	58	39	)	)	PUNCT
taxlaw-2819	58	40	.	.	PUNCT
taxlaw-2819	59	1	these	these	DET
taxlaw-2819	59	2	countries	country	NOUN
taxlaw-2819	59	3	have	have	AUX
taxlaw-2819	59	4	also	also	ADV
taxlaw-2819	59	5	objected	object	VERB
taxlaw-2819	59	6	with	with	ADP
taxlaw-2819	59	7	increasingly	increasingly	ADV
taxlaw-2819	59	8	strident	strident	ADJ
taxlaw-2819	59	9	voices	voice	NOUN
taxlaw-2819	59	10	to	to	ADP
taxlaw-2819	59	11	the	the	DET
taxlaw-2819	59	12	negative	negative	ADJ
taxlaw-2819	59	13	impact	impact	NOUN
taxlaw-2819	59	14	of	of	ADP
taxlaw-2819	59	15	the	the	DET
taxlaw-2819	59	16	oecd	oecd	PROPN
taxlaw-2819	59	17	/	/	SYM
taxlaw-2819	59	18	un	un	PROPN
taxlaw-2819	59	19	model	model	PROPN
taxlaw-2819	59	20	income	income	PROPN
taxlaw-2819	59	21	tax	tax	NOUN
taxlaw-2819	59	22	treaties	treaty	NOUN
taxlaw-2819	59	23	on	on	ADP
taxlaw-2819	59	24	the	the	DET
taxlaw-2819	59	25	economic	economic	ADJ
taxlaw-2819	59	26	health	health	NOUN
taxlaw-2819	59	27	of	of	ADP
taxlaw-2819	59	28	their	their	PRON
taxlaw-2819	59	29	countries.7	countries.7	NOUN
taxlaw-2819	59	30	these	these	DET
taxlaw-2819	59	31	many	many	ADJ
taxlaw-2819	59	32	voices	voice	NOUN
taxlaw-2819	59	33	chant	chant	VERB
taxlaw-2819	59	34	a	a	DET
taxlaw-2819	59	35	similar	similar	ADJ
taxlaw-2819	59	36	refrain	refrain	NOUN
taxlaw-2819	59	37	of	of	ADP
taxlaw-2819	59	38	lament	lament	NOUN
taxlaw-2819	59	39	attributing	attribute	VERB
taxlaw-2819	59	40	economic	economic	ADJ
taxlaw-2819	59	41	malaise	malaise	NOUN
taxlaw-2819	59	42	at	at	ADP
taxlaw-2819	59	43	the	the	DET
taxlaw-2819	59	44	doorstep	doorstep	NOUN
taxlaw-2819	59	45	of	of	ADP
taxlaw-2819	59	46	mnes	mne	NOUN
taxlaw-2819	59	47	.	.	PUNCT
taxlaw-2819	60	1	a	a	DET
taxlaw-2819	60	2	reasonable	reasonable	ADJ
taxlaw-2819	60	3	observer	observer	NOUN
taxlaw-2819	60	4	,	,	PUNCT
taxlaw-2819	60	5	not	not	PART
taxlaw-2819	60	6	sophisticated	sophisticated	ADJ
taxlaw-2819	60	7	in	in	ADP
taxlaw-2819	60	8	global	global	ADJ
taxlaw-2819	60	9	taxation	taxation	NOUN
taxlaw-2819	60	10	matters	matter	NOUN
taxlaw-2819	60	11	,	,	PUNCT
taxlaw-2819	60	12	listening	listen	VERB
taxlaw-2819	60	13	to	to	ADP
taxlaw-2819	60	14	this	this	DET
taxlaw-2819	60	15	chorus	chorus	NOUN
taxlaw-2819	60	16	would	would	AUX
taxlaw-2819	60	17	likely	likely	ADV
taxlaw-2819	60	18	ask	ask	VERB
taxlaw-2819	60	19	a	a	DET
taxlaw-2819	60	20	series	series	NOUN
taxlaw-2819	60	21	of	of	ADP
taxlaw-2819	60	22	questions	question	NOUN
taxlaw-2819	60	23	seeking	seek	VERB
taxlaw-2819	60	24	to	to	PART
taxlaw-2819	60	25	get	get	VERB
taxlaw-2819	60	26	her	her	PRON
taxlaw-2819	60	27	bearings	bearing	NOUN
taxlaw-2819	60	28	for	for	ADP
taxlaw-2819	60	29	a	a	DET
taxlaw-2819	60	30	discussion	discussion	NOUN
taxlaw-2819	60	31	of	of	ADP
taxlaw-2819	60	32	the	the	DET
taxlaw-2819	60	33	issues	issue	NOUN
taxlaw-2819	60	34	.	.	PUNCT
taxlaw-2819	61	1	the	the	DET
taxlaw-2819	61	2	first	first	ADJ
taxlaw-2819	61	3	would	would	AUX
taxlaw-2819	61	4	be	be	AUX
taxlaw-2819	61	5	whether	whether	SCONJ
taxlaw-2819	61	6	the	the	DET
taxlaw-2819	61	7	press	press	NOUN
taxlaw-2819	61	8	declarations	declaration	NOUN
taxlaw-2819	61	9	are	be	AUX
taxlaw-2819	61	10	accurate	accurate	ADJ
taxlaw-2819	61	11	as	as	ADP
taxlaw-2819	61	12	a	a	DET
taxlaw-2819	61	13	matter	matter	NOUN
taxlaw-2819	61	14	of	of	ADP
taxlaw-2819	61	15	fact	fact	NOUN
taxlaw-2819	61	16	.	.	PUNCT
taxlaw-2819	62	1	the	the	DET
taxlaw-2819	62	2	answer	answer	NOUN
taxlaw-2819	62	3	would	would	AUX
taxlaw-2819	62	4	likely	likely	ADV
taxlaw-2819	62	5	be	be	AUX
taxlaw-2819	62	6	in	in	ADP
taxlaw-2819	62	7	the	the	DET
taxlaw-2819	62	8	affirmative	affirmative	ADJ
taxlaw-2819	62	9	,	,	PUNCT
taxlaw-2819	62	10	in	in	ADP
taxlaw-2819	62	11	the	the	DET
taxlaw-2819	62	12	sense	sense	NOUN
taxlaw-2819	62	13	that	that	SCONJ
taxlaw-2819	62	14	mnes	mne	NOUN
taxlaw-2819	62	15	seek	seek	VERB
taxlaw-2819	62	16	to	to	PART
taxlaw-2819	62	17	move	move	VERB
taxlaw-2819	62	18	income	income	NOUN
taxlaw-2819	62	19	from	from	ADP
taxlaw-2819	62	20	places	place	NOUN
taxlaw-2819	62	21	where	where	SCONJ
taxlaw-2819	62	22	it	it	PRON
taxlaw-2819	62	23	could	could	AUX
taxlaw-2819	62	24	be	be	AUX
taxlaw-2819	62	25	deemed	deem	VERB
taxlaw-2819	62	26	to	to	PART
taxlaw-2819	62	27	have	have	AUX
taxlaw-2819	62	28	been	be	AUX
taxlaw-2819	62	29	earned	earn	VERB
taxlaw-2819	62	30	,	,	PUNCT
taxlaw-2819	62	31	to	to	ADP
taxlaw-2819	62	32	a	a	DET
taxlaw-2819	62	33	place	place	NOUN
taxlaw-2819	62	34	where	where	SCONJ
taxlaw-2819	62	35	it	it	PRON
taxlaw-2819	62	36	would	would	AUX
taxlaw-2819	62	37	be	be	AUX
taxlaw-2819	62	38	taxed	tax	VERB
taxlaw-2819	62	39	at	at	ADP
taxlaw-2819	62	40	a	a	DET
taxlaw-2819	62	41	lower	low	ADJ
taxlaw-2819	62	42	rate	rate	NOUN
taxlaw-2819	62	43	.	.	PUNCT
taxlaw-2819	63	1	it	it	PRON
taxlaw-2819	63	2	would	would	AUX
taxlaw-2819	63	3	likely	likely	ADV
taxlaw-2819	63	4	be	be	AUX
taxlaw-2819	63	5	explained	explain	VERB
taxlaw-2819	63	6	that	that	SCONJ
taxlaw-2819	63	7	tax	tax	NOUN
taxlaw-2819	63	8	is	be	AUX
taxlaw-2819	63	9	an	an	DET
taxlaw-2819	63	10	expense	expense	NOUN
taxlaw-2819	63	11	like	like	ADP
taxlaw-2819	63	12	any	any	DET
taxlaw-2819	63	13	other	other	ADJ
taxlaw-2819	63	14	and	and	CCONJ
taxlaw-2819	63	15	business	business	NOUN
taxlaw-2819	63	16	organizations	organization	NOUN
taxlaw-2819	63	17	must	must	AUX
taxlaw-2819	63	18	minimize	minimize	VERB
taxlaw-2819	63	19	their	their	PRON
taxlaw-2819	63	20	costs	cost	NOUN
taxlaw-2819	63	21	to	to	PART
taxlaw-2819	63	22	remain	remain	VERB
taxlaw-2819	63	23	competitive	competitive	ADJ
taxlaw-2819	63	24	.	.	PUNCT
taxlaw-2819	64	1	this	this	DET
taxlaw-2819	64	2	answer	answer	NOUN
taxlaw-2819	64	3	would	would	AUX
taxlaw-2819	64	4	lead	lead	VERB
taxlaw-2819	64	5	to	to	ADP
taxlaw-2819	64	6	the	the	DET
taxlaw-2819	64	7	second	second	ADJ
taxlaw-2819	64	8	question	question	NOUN
taxlaw-2819	64	9	:	:	PUNCT
taxlaw-2819	64	10	are	be	AUX
taxlaw-2819	64	11	such	such	ADJ
taxlaw-2819	64	12	mne	mne	PROPN
taxlaw-2819	64	13	global	global	ADJ
taxlaw-2819	64	14	tax	tax	NOUN
taxlaw-2819	64	15	strategies	strategy	NOUN
taxlaw-2819	64	16	unlawful	unlawful	ADJ
taxlaw-2819	64	17	?	?	PUNCT
taxlaw-2819	65	1	the	the	DET
taxlaw-2819	65	2	response	response	NOUN
taxlaw-2819	65	3	would	would	AUX
taxlaw-2819	65	4	likely	likely	ADV
taxlaw-2819	65	5	be	be	AUX
taxlaw-2819	65	6	that	that	SCONJ
taxlaw-2819	65	7	such	such	ADJ
taxlaw-2819	65	8	policies	policy	NOUN
taxlaw-2819	65	9	are	be	AUX
taxlaw-2819	65	10	consistent	consistent	ADJ
taxlaw-2819	65	11	with	with	ADP
taxlaw-2819	65	12	the	the	DET
taxlaw-2819	65	13	international	international	ADJ
taxlaw-2819	65	14	tax	tax	NOUN
taxlaw-2819	65	15	agreements	agreement	NOUN
taxlaw-2819	65	16	throughout	throughout	ADP
taxlaw-2819	65	17	the	the	DET
taxlaw-2819	65	18	twentieth	twentieth	ADJ
taxlaw-2819	65	19	century	century	NOUN
taxlaw-2819	65	20	.	.	PUNCT
taxlaw-2819	66	1	indeed	indeed	ADV
taxlaw-2819	66	2	,	,	PUNCT
taxlaw-2819	66	3	all	all	DET
taxlaw-2819	66	4	countries	country	NOUN
taxlaw-2819	66	5	have	have	VERB
taxlaw-2819	66	6	active	active	ADJ
taxlaw-2819	66	7	tax	tax	NOUN
taxlaw-2819	66	8	enforcement	enforcement	NOUN
taxlaw-2819	66	9	mechanisms	mechanism	NOUN
taxlaw-2819	66	10	which	which	PRON
taxlaw-2819	66	11	routinely	routinely	ADV
taxlaw-2819	66	12	examine	examine	VERB
taxlaw-2819	66	13	the	the	DET
taxlaw-2819	66	14	affairs	affair	NOUN
taxlaw-2819	66	15	of	of	ADP
taxlaw-2819	66	16	even	even	ADV
taxlaw-2819	66	17	small	small	ADJ
taxlaw-2819	66	18	and	and	CCONJ
taxlaw-2819	66	19	medium	medium	ADJ
taxlaw-2819	66	20	-	-	PUNCT
taxlaw-2819	66	21	size	size	NOUN
taxlaw-2819	66	22	mnes.8	mnes.8	PROPN
taxlaw-2819	66	23	our	our	PRON
taxlaw-2819	66	24	thoughtful	thoughtful	ADJ
taxlaw-2819	66	25	observer	observer	NOUN
taxlaw-2819	66	26	would	would	AUX
taxlaw-2819	66	27	then	then	ADV
taxlaw-2819	66	28	be	be	AUX
taxlaw-2819	66	29	confused	confuse	VERB
taxlaw-2819	66	30	,	,	PUNCT
taxlaw-2819	66	31	asking	ask	VERB
taxlaw-2819	66	32	:	:	PUNCT
taxlaw-2819	66	33	“	"	PUNCT
taxlaw-2819	66	34	hold	hold	VERB
taxlaw-2819	66	35	on	on	ADP
taxlaw-2819	66	36	,	,	PUNCT
taxlaw-2819	66	37	i	i	PRON
taxlaw-2819	66	38	must	must	AUX
taxlaw-2819	66	39	be	be	AUX
taxlaw-2819	66	40	missing	miss	VERB
taxlaw-2819	66	41	something	something	PRON
taxlaw-2819	66	42	.	.	PUNCT
taxlaw-2819	67	1	how	how	SCONJ
taxlaw-2819	67	2	can	can	AUX
taxlaw-2819	67	3	it	it	PRON
taxlaw-2819	67	4	be	be	AUX
taxlaw-2819	67	5	that	that	SCONJ
taxlaw-2819	67	6	these	these	DET
taxlaw-2819	67	7	companies	company	NOUN
taxlaw-2819	67	8	are	be	AUX
taxlaw-2819	67	9	so	so	ADV
taxlaw-2819	67	10	publicly	publicly	ADV
taxlaw-2819	67	11	criticized	criticize	VERB
taxlaw-2819	67	12	if	if	SCONJ
taxlaw-2819	67	13	they	they	PRON
taxlaw-2819	67	14	follow	follow	VERB
taxlaw-2819	67	15	the	the	DET
taxlaw-2819	67	16	law	law	NOUN
taxlaw-2819	67	17	and	and	CCONJ
taxlaw-2819	67	18	are	be	AUX
taxlaw-2819	67	19	held	hold	VERB
taxlaw-2819	67	20	to	to	PART
taxlaw-2819	67	21	account	account	VERB
taxlaw-2819	67	22	in	in	ADP
taxlaw-2819	67	23	the	the	DET
taxlaw-2819	67	24	very	very	ADJ
taxlaw-2819	67	25	countries	country	NOUN
taxlaw-2819	67	26	voicing	voice	VERB
taxlaw-2819	67	27	the	the	DET
taxlaw-2819	67	28	criticisms	criticism	NOUN
taxlaw-2819	67	29	?	?	PUNCT
taxlaw-2819	67	30	”	"	PUNCT
taxlaw-2819	68	1	the	the	DET
taxlaw-2819	68	2	respondent	respondent	NOUN
taxlaw-2819	68	3	would	would	AUX
taxlaw-2819	68	4	likely	likely	ADV
taxlaw-2819	68	5	answer	answer	VERB
taxlaw-2819	68	6	with	with	ADP
taxlaw-2819	68	7	a	a	DET
taxlaw-2819	68	8	shrug	shrug	NOUN
taxlaw-2819	68	9	of	of	ADP
taxlaw-2819	68	10	shoulders	shoulder	NOUN
taxlaw-2819	68	11	and	and	CCONJ
taxlaw-2819	68	12	blank	blank	ADJ
taxlaw-2819	68	13	expression	expression	NOUN
taxlaw-2819	68	14	,	,	PUNCT
taxlaw-2819	68	15	ultimately	ultimately	ADV
taxlaw-2819	68	16	advising	advise	VERB
taxlaw-2819	68	17	“	"	PUNCT
taxlaw-2819	68	18	that	that	PRON
taxlaw-2819	68	19	is	be	AUX
taxlaw-2819	68	20	a	a	DET
taxlaw-2819	68	21	good	good	ADJ
taxlaw-2819	68	22	question	question	NOUN
taxlaw-2819	68	23	.	.	PUNCT
taxlaw-2819	68	24	”	"	PUNCT
taxlaw-2819	69	1	indeed	indeed	ADV
taxlaw-2819	69	2	,	,	PUNCT
taxlaw-2819	69	3	the	the	DET
taxlaw-2819	69	4	“	"	PUNCT
taxlaw-2819	69	5	what	what	PRON
taxlaw-2819	69	6	’s	’s	AUX
taxlaw-2819	69	7	missing	miss	VERB
taxlaw-2819	69	8	”	"	PUNCT
taxlaw-2819	69	9	element	element	NOUN
taxlaw-2819	69	10	of	of	ADP
taxlaw-2819	69	11	the	the	DET
taxlaw-2819	69	12	current	current	ADJ
taxlaw-2819	69	13	debate	debate	NOUN
taxlaw-2819	69	14	is	be	AUX
taxlaw-2819	69	15	a	a	DET
taxlaw-2819	69	16	fundamental	fundamental	ADJ
taxlaw-2819	69	17	matter	matter	NOUN
taxlaw-2819	69	18	that	that	PRON
taxlaw-2819	69	19	seems	seem	VERB
taxlaw-2819	69	20	to	to	PART
taxlaw-2819	69	21	be	be	AUX
taxlaw-2819	69	22	entirely	entirely	ADV
taxlaw-2819	69	23	lost	lose	VERB
taxlaw-2819	69	24	in	in	ADP
taxlaw-2819	69	25	what	what	PRON
taxlaw-2819	69	26	is	be	AUX
taxlaw-2819	69	27	becoming	become	VERB
taxlaw-2819	69	28	a	a	DET
taxlaw-2819	69	29	public	public	ADJ
taxlaw-2819	69	30	crescendo	crescendo	NOUN
taxlaw-2819	69	31	of	of	ADP
taxlaw-2819	69	32	criticism	criticism	NOUN
taxlaw-2819	69	33	pillorying	pillory	VERB
taxlaw-2819	69	34	mnes	mne	NOUN
taxlaw-2819	69	35	and	and	CCONJ
taxlaw-2819	69	36	their	their	PRON
taxlaw-2819	69	37	tax	tax	NOUN
taxlaw-2819	69	38	planning	planning	NOUN
taxlaw-2819	69	39	arrangements	arrangement	NOUN
taxlaw-2819	69	40	as	as	ADP
taxlaw-2819	69	41	the	the	DET
taxlaw-2819	69	42	bad	bad	ADJ
taxlaw-2819	69	43	guys	guy	NOUN
taxlaw-2819	69	44	in	in	ADP
taxlaw-2819	69	45	times	time	NOUN
taxlaw-2819	69	46	of	of	ADP
taxlaw-2819	69	47	economic	economic	ADJ
taxlaw-2819	69	48	malaise	malaise	NOUN
taxlaw-2819	69	49	.	.	PUNCT
taxlaw-2819	70	1	it	it	PRON
taxlaw-2819	70	2	is	be	AUX
taxlaw-2819	70	3	a	a	DET
taxlaw-2819	70	4	drama	drama	NOUN
taxlaw-2819	70	5	that	that	PRON
taxlaw-2819	70	6	seems	seem	VERB
taxlaw-2819	70	7	to	to	PART
taxlaw-2819	70	8	grow	grow	VERB
taxlaw-2819	70	9	in	in	ADP
taxlaw-2819	70	10	volume	volume	NOUN
taxlaw-2819	70	11	and	and	CCONJ
taxlaw-2819	70	12	intensity	intensity	NOUN
taxlaw-2819	70	13	.	.	PUNCT
taxlaw-2819	71	1	the	the	DET
taxlaw-2819	71	2	purpose	purpose	NOUN
taxlaw-2819	71	3	of	of	ADP
taxlaw-2819	71	4	this	this	DET
taxlaw-2819	71	5	article	article	NOUN
taxlaw-2819	71	6	is	be	AUX
taxlaw-2819	71	7	to	to	PART
taxlaw-2819	71	8	provide	provide	VERB
taxlaw-2819	71	9	explanation	explanation	NOUN
taxlaw-2819	71	10	for	for	ADP
taxlaw-2819	71	11	the	the	DET
taxlaw-2819	71	12	“	"	PUNCT
taxlaw-2819	71	13	what	what	PRON
taxlaw-2819	71	14	’s	’s	AUX
taxlaw-2819	71	15	missing	miss	VERB
taxlaw-2819	71	16	”	"	PUNCT
taxlaw-2819	71	17	question	question	NOUN
taxlaw-2819	71	18	.	.	PUNCT
taxlaw-2819	72	1	as	as	SCONJ
taxlaw-2819	72	2	will	will	AUX
taxlaw-2819	72	3	be	be	AUX
taxlaw-2819	72	4	set	set	VERB
taxlaw-2819	72	5	out	out	ADP
taxlaw-2819	72	6	in	in	ADP
taxlaw-2819	72	7	detail	detail	NOUN
taxlaw-2819	72	8	below	below	ADV
taxlaw-2819	72	9	,	,	PUNCT
taxlaw-2819	72	10	the	the	DET
taxlaw-2819	72	11	tension	tension	NOUN
taxlaw-2819	72	12	reflected	reflect	VERB
taxlaw-2819	72	13	in	in	ADP
taxlaw-2819	72	14	the	the	DET
taxlaw-2819	72	15	current	current	ADJ
taxlaw-2819	72	16	public	public	ADJ
taxlaw-2819	72	17	dialogue	dialogue	NOUN
taxlaw-2819	72	18	is	be	AUX
taxlaw-2819	72	19	ultimately	ultimately	ADV
taxlaw-2819	72	20	attributable	attributable	ADJ
taxlaw-2819	72	21	to	to	ADP
taxlaw-2819	72	22	outdated	outdated	ADJ
taxlaw-2819	72	23	treaty	treaty	NOUN
taxlaw-2819	72	24	policy	policy	NOUN
taxlaw-2819	72	25	.	.	PUNCT
taxlaw-2819	73	1	our	our	PRON
taxlaw-2819	73	2	model	model	NOUN
taxlaw-2819	73	3	income	income	NOUN
taxlaw-2819	73	4	tax	tax	NOUN
taxlaw-2819	73	5	treaties	treaty	NOUN
taxlaw-2819	73	6	(	(	PUNCT
taxlaw-2819	73	7	both	both	CCONJ
taxlaw-2819	73	8	oecd	oecd	PROPN
taxlaw-2819	73	9	and	and	CCONJ
taxlaw-2819	73	10	un	un	PROPN
taxlaw-2819	73	11	)	)	PUNCT
taxlaw-2819	73	12	were	be	AUX
taxlaw-2819	73	13	designed	design	VERB
taxlaw-2819	73	14	to	to	PART
taxlaw-2819	73	15	minimize	minimize	VERB
taxlaw-2819	73	16	income	income	NOUN
taxlaw-2819	73	17	that	that	PRON
taxlaw-2819	73	18	would	would	AUX
taxlaw-2819	73	19	be	be	AUX
taxlaw-2819	73	20	allocated	allocate	VERB
taxlaw-2819	73	21	6	6	NUM
taxlaw-2819	73	22	see	see	NOUN
taxlaw-2819	73	23	richard	richard	PROPN
taxlaw-2819	73	24	m.	m.	PROPN
taxlaw-2819	73	25	hammer	hammer	PROPN
taxlaw-2819	73	26	,	,	PUNCT
taxlaw-2819	73	27	cym	cym	PROPN
taxlaw-2819	73	28	h.	h.	PROPN
taxlaw-2819	73	29	lowell	lowell	PROPN
taxlaw-2819	73	30	,	,	PUNCT
taxlaw-2819	73	31	marc	marc	PROPN
taxlaw-2819	73	32	m.	m.	PROPN
taxlaw-2819	73	33	levey	levey	PROPN
taxlaw-2819	73	34	,	,	PUNCT
taxlaw-2819	73	35	international	international	ADJ
taxlaw-2819	73	36	transfer	transfer	NOUN
taxlaw-2819	73	37	pricing	pricing	NOUN
taxlaw-2819	73	38	:	:	PUNCT
taxlaw-2819	73	39	oecd	oecd	PROPN
taxlaw-2819	73	40	guidelines	guideline	NOUN
taxlaw-2819	73	41	at	at	ADP
taxlaw-2819	73	42	¶	¶	PROPN
taxlaw-2819	73	43	2.06[2	2.06[2	NUM
taxlaw-2819	73	44	]	]	X
taxlaw-2819	73	45	(	(	PUNCT
taxlaw-2819	73	46	2012	2012	NUM
taxlaw-2819	73	47	)	)	PUNCT
taxlaw-2819	73	48	(	(	PUNCT
taxlaw-2819	73	49	describing	describe	VERB
taxlaw-2819	73	50	the	the	DET
taxlaw-2819	73	51	oecd	oecd	PROPN
taxlaw-2819	73	52	so	so	ADV
taxlaw-2819	73	53	-	-	PUNCT
taxlaw-2819	73	54	called	call	VERB
taxlaw-2819	73	55	“	"	PUNCT
taxlaw-2819	73	56	harmful	harmful	ADJ
taxlaw-2819	73	57	tax	tax	NOUN
taxlaw-2819	73	58	competition	competition	NOUN
taxlaw-2819	73	59	”	"	PUNCT
taxlaw-2819	73	60	project	project	NOUN
taxlaw-2819	73	61	)	)	PUNCT
taxlaw-2819	74	1	[	[	X
taxlaw-2819	74	2	hereinafter	hereinafter	NOUN
taxlaw-2819	74	3	oecd	oecd	PROPN
taxlaw-2819	74	4	transfer	transfer	NOUN
taxlaw-2819	74	5	pricing	pricing	NOUN
taxlaw-2819	74	6	]	]	PUNCT
taxlaw-2819	74	7	.	.	PUNCT
taxlaw-2819	75	1	7	7	NUM
taxlaw-2819	75	2	see	see	VERB
taxlaw-2819	75	3	oecd	oecd	PROPN
taxlaw-2819	75	4	transfer	transfer	NOUN
taxlaw-2819	75	5	pricing	pricing	NOUN
taxlaw-2819	75	6	,	,	PUNCT
taxlaw-2819	75	7	supra	supra	PROPN
taxlaw-2819	75	8	note	note	NOUN
taxlaw-2819	75	9	6	6	NUM
taxlaw-2819	75	10	,	,	PUNCT
taxlaw-2819	75	11	at	at	ADP
taxlaw-2819	75	12	¶	¶	PROPN
taxlaw-2819	75	13	12.01[5][a	12.01[5][a	PROPN
taxlaw-2819	75	14	]	]	PUNCT
taxlaw-2819	75	15	.	.	PUNCT
taxlaw-2819	76	1	8	8	NUM
taxlaw-2819	76	2	local	local	ADJ
taxlaw-2819	76	3	tax	tax	NOUN
taxlaw-2819	76	4	authority	authority	NOUN
taxlaw-2819	76	5	enforcement	enforcement	NOUN
taxlaw-2819	76	6	is	be	AUX
taxlaw-2819	76	7	facilitated	facilitate	VERB
taxlaw-2819	76	8	by	by	ADP
taxlaw-2819	76	9	cross	cross	ADJ
taxlaw-2819	76	10	-	-	ADJ
taxlaw-2819	76	11	border	border	ADJ
taxlaw-2819	76	12	income	income	NOUN
taxlaw-2819	76	13	allocation	allocation	NOUN
taxlaw-2819	76	14	documentation	documentation	NOUN
taxlaw-2819	76	15	requirements	requirement	NOUN
taxlaw-2819	76	16	in	in	ADP
taxlaw-2819	76	17	at	at	ADV
taxlaw-2819	76	18	least	least	ADV
taxlaw-2819	76	19	seventy	seventy	NUM
taxlaw-2819	76	20	countries	country	NOUN
taxlaw-2819	76	21	.	.	PUNCT
taxlaw-2819	77	1	see	see	VERB
taxlaw-2819	77	2	oecd	oecd	PROPN
taxlaw-2819	77	3	transfer	transfer	NOUN
taxlaw-2819	77	4	pricing	pricing	NOUN
taxlaw-2819	77	5	,	,	PUNCT
taxlaw-2819	77	6	supra	supra	PROPN
taxlaw-2819	77	7	note	note	NOUN
taxlaw-2819	77	8	6	6	NUM
taxlaw-2819	77	9	,	,	PUNCT
taxlaw-2819	77	10	at	at	ADP
taxlaw-2819	77	11	¶	¶	PROPN
taxlaw-2819	77	12	10.05	10.05	NUM
taxlaw-2819	77	13	and	and	CCONJ
taxlaw-2819	77	14	ch	ch	NOUN
taxlaw-2819	77	15	.	.	PROPN
taxlaw-2819	77	16	14	14	NUM
taxlaw-2819	77	17	(	(	PUNCT
taxlaw-2819	77	18	discussing	discuss	VERB
taxlaw-2819	77	19	the	the	DET
taxlaw-2819	77	20	requirements	requirement	NOUN
taxlaw-2819	77	21	in	in	ADP
taxlaw-2819	77	22	each	each	DET
taxlaw-2819	77	23	country	country	NOUN
taxlaw-2819	77	24	)	)	PUNCT
taxlaw-2819	77	25	.	.	PUNCT
taxlaw-2819	78	1	2013	2013	NUM
taxlaw-2819	78	2	]	]	PUNCT
taxlaw-2819	78	3	income	income	NOUN
taxlaw-2819	78	4	tax	tax	NOUN
taxlaw-2819	78	5	treaty	treaty	NOUN
taxlaw-2819	78	6	policy	policy	NOUN
taxlaw-2819	78	7	in	in	ADP
taxlaw-2819	78	8	the	the	DET
taxlaw-2819	78	9	21st	21st	ADJ
taxlaw-2819	78	10	century	century	NOUN
taxlaw-2819	78	11	:	:	PUNCT
taxlaw-2819	78	12	5	5	NUM
taxlaw-2819	78	13	residence	residence	NOUN
taxlaw-2819	78	14	vs.	vs.	ADP
taxlaw-2819	78	15	source	source	NOUN
taxlaw-2819	78	16	to	to	ADP
taxlaw-2819	78	17	source	source	NOUN
taxlaw-2819	78	18	countries	country	NOUN
taxlaw-2819	78	19	,	,	PUNCT
taxlaw-2819	78	20	with	with	ADP
taxlaw-2819	78	21	the	the	DET
taxlaw-2819	78	22	residue	residue	NOUN
taxlaw-2819	78	23	allocated	allocate	VERB
taxlaw-2819	78	24	to	to	ADP
taxlaw-2819	78	25	residence	residence	NOUN
taxlaw-2819	78	26	countries	country	NOUN
taxlaw-2819	78	27	.	.	PUNCT
taxlaw-2819	79	1	this	this	DET
taxlaw-2819	79	2	process	process	NOUN
taxlaw-2819	79	3	occurred	occur	VERB
taxlaw-2819	79	4	in	in	ADP
taxlaw-2819	79	5	the	the	DET
taxlaw-2819	79	6	1920s	1920	NOUN
taxlaw-2819	79	7	,	,	PUNCT
taxlaw-2819	79	8	immediately	immediately	ADV
taxlaw-2819	79	9	following	follow	VERB
taxlaw-2819	79	10	world	world	PROPN
taxlaw-2819	79	11	war	war	PROPN
taxlaw-2819	79	12	i.	i.	PROPN
taxlaw-2819	79	13	needless	needless	ADJ
taxlaw-2819	79	14	to	to	PART
taxlaw-2819	79	15	say	say	VERB
taxlaw-2819	79	16	,	,	PUNCT
taxlaw-2819	79	17	the	the	DET
taxlaw-2819	79	18	world	world	NOUN
taxlaw-2819	79	19	has	have	AUX
taxlaw-2819	79	20	changed	change	VERB
taxlaw-2819	79	21	in	in	ADP
taxlaw-2819	79	22	the	the	DET
taxlaw-2819	79	23	interim	interim	NOUN
taxlaw-2819	79	24	,	,	PUNCT
taxlaw-2819	79	25	in	in	ADP
taxlaw-2819	79	26	politics	politic	NOUN
taxlaw-2819	79	27	,	,	PUNCT
taxlaw-2819	79	28	business	business	NOUN
taxlaw-2819	79	29	practices	practice	NOUN
taxlaw-2819	79	30	,	,	PUNCT
taxlaw-2819	79	31	and	and	CCONJ
taxlaw-2819	79	32	in	in	ADP
taxlaw-2819	79	33	every	every	DET
taxlaw-2819	79	34	other	other	ADJ
taxlaw-2819	79	35	imaginable	imaginable	ADJ
taxlaw-2819	79	36	manner	manner	NOUN
taxlaw-2819	79	37	.	.	PUNCT
taxlaw-2819	80	1	the	the	DET
taxlaw-2819	80	2	actual	actual	ADJ
taxlaw-2819	80	3	terms	term	NOUN
taxlaw-2819	80	4	used	use	VERB
taxlaw-2819	80	5	to	to	PART
taxlaw-2819	80	6	describe	describe	VERB
taxlaw-2819	80	7	the	the	DET
taxlaw-2819	80	8	respective	respective	ADJ
taxlaw-2819	80	9	countries	country	NOUN
taxlaw-2819	80	10	in	in	ADP
taxlaw-2819	80	11	the	the	DET
taxlaw-2819	80	12	debates	debate	NOUN
taxlaw-2819	80	13	of	of	ADP
taxlaw-2819	80	14	the	the	DET
taxlaw-2819	80	15	1920s	1920s	NUM
taxlaw-2819	80	16	are	be	AUX
taxlaw-2819	80	17	emblematic	emblematic	ADJ
taxlaw-2819	80	18	of	of	ADP
taxlaw-2819	80	19	the	the	DET
taxlaw-2819	80	20	distance	distance	NOUN
taxlaw-2819	80	21	between	between	ADP
taxlaw-2819	80	22	then	then	ADV
taxlaw-2819	80	23	and	and	CCONJ
taxlaw-2819	80	24	now	now	ADV
taxlaw-2819	80	25	.	.	PUNCT
taxlaw-2819	81	1	the	the	DET
taxlaw-2819	81	2	dialectic	dialectic	NOUN
taxlaw-2819	81	3	was	be	AUX
taxlaw-2819	81	4	framed	frame	VERB
taxlaw-2819	81	5	in	in	ADP
taxlaw-2819	81	6	terms	term	NOUN
taxlaw-2819	81	7	of	of	ADP
taxlaw-2819	81	8	the	the	DET
taxlaw-2819	81	9	allocation	allocation	NOUN
taxlaw-2819	81	10	of	of	ADP
taxlaw-2819	81	11	income	income	NOUN
taxlaw-2819	81	12	(	(	PUNCT
taxlaw-2819	81	13	tax	tax	NOUN
taxlaw-2819	81	14	jurisdiction	jurisdiction	NOUN
taxlaw-2819	81	15	)	)	PUNCT
taxlaw-2819	81	16	between	between	ADP
taxlaw-2819	81	17	imperial	imperial	ADJ
taxlaw-2819	81	18	and	and	CCONJ
taxlaw-2819	81	19	colony	colony	NOUN
taxlaw-2819	81	20	countries	country	NOUN
taxlaw-2819	81	21	(	(	PUNCT
taxlaw-2819	81	22	meaning	meaning	NOUN
taxlaw-2819	81	23	,	,	PUNCT
taxlaw-2819	81	24	respectively	respectively	ADV
taxlaw-2819	81	25	,	,	PUNCT
taxlaw-2819	81	26	england	england	PROPN
taxlaw-2819	81	27	and	and	CCONJ
taxlaw-2819	81	28	india	india	PROPN
taxlaw-2819	81	29	at	at	ADP
taxlaw-2819	81	30	the	the	DET
taxlaw-2819	81	31	time	time	NOUN
taxlaw-2819	81	32	)	)	PUNCT
taxlaw-2819	81	33	.	.	PUNCT
taxlaw-2819	82	1	to	to	ADP
taxlaw-2819	82	2	a	a	DET
taxlaw-2819	82	3	large	large	ADJ
taxlaw-2819	82	4	extent	extent	NOUN
taxlaw-2819	82	5	,	,	PUNCT
taxlaw-2819	82	6	there	there	PRON
taxlaw-2819	82	7	has	have	AUX
taxlaw-2819	82	8	even	even	ADV
taxlaw-2819	82	9	been	be	AUX
taxlaw-2819	82	10	a	a	DET
taxlaw-2819	82	11	reversal	reversal	NOUN
taxlaw-2819	82	12	of	of	ADP
taxlaw-2819	82	13	roles	role	NOUN
taxlaw-2819	82	14	in	in	ADP
taxlaw-2819	82	15	the	the	DET
taxlaw-2819	82	16	intervening	intervene	VERB
taxlaw-2819	82	17	period	period	NOUN
taxlaw-2819	82	18	of	of	ADP
taxlaw-2819	82	19	almost	almost	ADV
taxlaw-2819	82	20	one	one	NUM
taxlaw-2819	82	21	hundred	hundred	NUM
taxlaw-2819	82	22	years	year	NOUN
taxlaw-2819	82	23	.	.	PUNCT
taxlaw-2819	83	1	the	the	DET
taxlaw-2819	83	2	imperial	imperial	ADJ
taxlaw-2819	83	3	countries	country	NOUN
taxlaw-2819	83	4	(	(	PUNCT
taxlaw-2819	83	5	residence	residence	NOUN
taxlaw-2819	83	6	countries	country	NOUN
taxlaw-2819	83	7	in	in	ADP
taxlaw-2819	83	8	treaty	treaty	NOUN
taxlaw-2819	83	9	terms	term	NOUN
taxlaw-2819	83	10	)	)	PUNCT
taxlaw-2819	83	11	have	have	AUX
taxlaw-2819	83	12	become	become	VERB
taxlaw-2819	83	13	colonies	colony	NOUN
taxlaw-2819	83	14	(	(	PUNCT
taxlaw-2819	83	15	source	source	NOUN
taxlaw-2819	83	16	countries	country	NOUN
taxlaw-2819	83	17	in	in	ADP
taxlaw-2819	83	18	the	the	DET
taxlaw-2819	83	19	same	same	ADJ
taxlaw-2819	83	20	terms	term	NOUN
taxlaw-2819	83	21	)	)	PUNCT
taxlaw-2819	83	22	.	.	PUNCT
taxlaw-2819	84	1	treaty	treaty	NOUN
taxlaw-2819	84	2	policies	policy	NOUN
taxlaw-2819	84	3	intended	intend	VERB
taxlaw-2819	84	4	to	to	PART
taxlaw-2819	84	5	allocate	allocate	VERB
taxlaw-2819	84	6	income	income	NOUN
taxlaw-2819	84	7	to	to	ADP
taxlaw-2819	84	8	the	the	DET
taxlaw-2819	84	9	framers	framer	NOUN
taxlaw-2819	84	10	of	of	ADP
taxlaw-2819	84	11	the	the	DET
taxlaw-2819	84	12	treaties	treaty	NOUN
taxlaw-2819	84	13	actually	actually	ADV
taxlaw-2819	84	14	now	now	ADV
taxlaw-2819	84	15	allocate	allocate	VERB
taxlaw-2819	84	16	income	income	NOUN
taxlaw-2819	84	17	to	to	ADP
taxlaw-2819	84	18	other	other	ADJ
taxlaw-2819	84	19	countries	country	NOUN
taxlaw-2819	84	20	.	.	PUNCT
taxlaw-2819	85	1	in	in	ADP
taxlaw-2819	85	2	other	other	ADJ
taxlaw-2819	85	3	words	word	NOUN
taxlaw-2819	85	4	,	,	PUNCT
taxlaw-2819	85	5	“	"	PUNCT
taxlaw-2819	85	6	what	what	PRON
taxlaw-2819	85	7	’s	’s	AUX
taxlaw-2819	85	8	missing	miss	VERB
taxlaw-2819	85	9	”	"	PUNCT
taxlaw-2819	85	10	is	be	AUX
taxlaw-2819	85	11	that	that	PRON
taxlaw-2819	85	12	:	:	PUNCT
taxlaw-2819	85	13	(	(	PUNCT
taxlaw-2819	85	14	i	i	NOUN
taxlaw-2819	85	15	)	)	PUNCT
taxlaw-2819	85	16	no	no	DET
taxlaw-2819	85	17	country	country	NOUN
taxlaw-2819	85	18	seems	seem	VERB
taxlaw-2819	85	19	to	to	PART
taxlaw-2819	85	20	like	like	VERB
taxlaw-2819	85	21	the	the	DET
taxlaw-2819	85	22	treaty	treaty	NOUN
taxlaw-2819	85	23	rules	rule	NOUN
taxlaw-2819	85	24	which	which	PRON
taxlaw-2819	85	25	guide	guide	VERB
taxlaw-2819	85	26	the	the	DET
taxlaw-2819	85	27	allocation	allocation	NOUN
taxlaw-2819	85	28	of	of	ADP
taxlaw-2819	85	29	income	income	NOUN
taxlaw-2819	85	30	between	between	ADP
taxlaw-2819	85	31	countries	country	NOUN
taxlaw-2819	85	32	;	;	PUNCT
taxlaw-2819	85	33	(	(	PUNCT
taxlaw-2819	85	34	ii	ii	NOUN
taxlaw-2819	85	35	)	)	PUNCT
taxlaw-2819	85	36	there	there	PRON
taxlaw-2819	85	37	is	be	VERB
taxlaw-2819	85	38	no	no	DET
taxlaw-2819	85	39	movement	movement	NOUN
taxlaw-2819	85	40	to	to	PART
taxlaw-2819	85	41	update	update	VERB
taxlaw-2819	85	42	those	those	DET
taxlaw-2819	85	43	rules	rule	NOUN
taxlaw-2819	85	44	to	to	PART
taxlaw-2819	85	45	reflect	reflect	VERB
taxlaw-2819	85	46	the	the	DET
taxlaw-2819	85	47	economy	economy	NOUN
taxlaw-2819	85	48	of	of	ADP
taxlaw-2819	85	49	the	the	DET
taxlaw-2819	85	50	twenty	twenty	NUM
taxlaw-2819	85	51	-	-	PUNCT
taxlaw-2819	85	52	first	first	ADJ
taxlaw-2819	85	53	century	century	NOUN
taxlaw-2819	85	54	as	as	SCONJ
taxlaw-2819	85	55	opposed	oppose	VERB
taxlaw-2819	85	56	to	to	ADP
taxlaw-2819	85	57	that	that	PRON
taxlaw-2819	85	58	of	of	ADP
taxlaw-2819	85	59	the	the	DET
taxlaw-2819	85	60	early	early	ADJ
taxlaw-2819	85	61	twentieth	twentieth	ADJ
taxlaw-2819	85	62	century	century	NOUN
taxlaw-2819	85	63	;	;	PUNCT
taxlaw-2819	85	64	and	and	CCONJ
taxlaw-2819	85	65	(	(	PUNCT
taxlaw-2819	85	66	iii	iii	X
taxlaw-2819	85	67	)	)	PUNCT
taxlaw-2819	85	68	mnes	mne	NOUN
taxlaw-2819	85	69	have	have	AUX
taxlaw-2819	85	70	become	become	VERB
taxlaw-2819	85	71	the	the	DET
taxlaw-2819	85	72	villains	villain	NOUN
taxlaw-2819	85	73	for	for	ADP
taxlaw-2819	85	74	these	these	DET
taxlaw-2819	85	75	failures	failure	NOUN
taxlaw-2819	85	76	.	.	PUNCT
taxlaw-2819	86	1	accordingly	accordingly	ADV
taxlaw-2819	86	2	,	,	PUNCT
taxlaw-2819	86	3	it	it	PRON
taxlaw-2819	86	4	is	be	AUX
taxlaw-2819	86	5	time	time	NOUN
taxlaw-2819	86	6	to	to	PART
taxlaw-2819	86	7	update	update	VERB
taxlaw-2819	86	8	the	the	DET
taxlaw-2819	86	9	underlying	underlying	ADJ
taxlaw-2819	86	10	treaty	treaty	NOUN
taxlaw-2819	86	11	policy	policy	NOUN
taxlaw-2819	86	12	in	in	ADP
taxlaw-2819	86	13	a	a	DET
taxlaw-2819	86	14	manner	manner	NOUN
taxlaw-2819	86	15	that	that	PRON
taxlaw-2819	86	16	will	will	AUX
taxlaw-2819	86	17	be	be	AUX
taxlaw-2819	86	18	accepted	accept	VERB
taxlaw-2819	86	19	by	by	ADP
taxlaw-2819	86	20	all	all	DET
taxlaw-2819	86	21	parties	party	NOUN
taxlaw-2819	86	22	singing	singe	VERB
taxlaw-2819	86	23	the	the	DET
taxlaw-2819	86	24	current	current	ADJ
taxlaw-2819	86	25	song	song	NOUN
taxlaw-2819	86	26	of	of	ADP
taxlaw-2819	86	27	lament	lament	NOUN
taxlaw-2819	86	28	.	.	PUNCT
taxlaw-2819	87	1	at	at	ADP
taxlaw-2819	87	2	the	the	DET
taxlaw-2819	87	3	end	end	NOUN
taxlaw-2819	87	4	of	of	ADP
taxlaw-2819	87	5	the	the	DET
taxlaw-2819	87	6	day	day	NOUN
taxlaw-2819	87	7	,	,	PUNCT
taxlaw-2819	87	8	mnes	mne	NOUN
taxlaw-2819	87	9	will	will	AUX
taxlaw-2819	87	10	abide	abide	VERB
taxlaw-2819	87	11	by	by	ADP
taxlaw-2819	87	12	the	the	DET
taxlaw-2819	87	13	rules	rule	NOUN
taxlaw-2819	87	14	that	that	PRON
taxlaw-2819	87	15	are	be	AUX
taxlaw-2819	87	16	established	establish	VERB
taxlaw-2819	87	17	.	.	PUNCT
taxlaw-2819	88	1	in	in	ADP
taxlaw-2819	88	2	all	all	DET
taxlaw-2819	88	3	likelihood	likelihood	NOUN
taxlaw-2819	88	4	,	,	PUNCT
taxlaw-2819	88	5	the	the	DET
taxlaw-2819	88	6	principal	principal	ADJ
taxlaw-2819	88	7	request	request	NOUN
taxlaw-2819	88	8	of	of	ADP
taxlaw-2819	88	9	mnes	mne	NOUN
taxlaw-2819	88	10	would	would	AUX
taxlaw-2819	88	11	be	be	AUX
taxlaw-2819	88	12	for	for	ADP
taxlaw-2819	88	13	any	any	DET
taxlaw-2819	88	14	evolution	evolution	NOUN
taxlaw-2819	88	15	of	of	ADP
taxlaw-2819	88	16	such	such	ADJ
taxlaw-2819	88	17	income	income	NOUN
taxlaw-2819	88	18	allocation	allocation	NOUN
taxlaw-2819	88	19	rules	rule	NOUN
taxlaw-2819	88	20	to	to	PART
taxlaw-2819	88	21	be	be	AUX
taxlaw-2819	88	22	undertaken	undertake	VERB
taxlaw-2819	88	23	in	in	ADP
taxlaw-2819	88	24	a	a	DET
taxlaw-2819	88	25	neutral	neutral	ADJ
taxlaw-2819	88	26	manner	manner	NOUN
taxlaw-2819	88	27	so	so	SCONJ
taxlaw-2819	88	28	that	that	SCONJ
taxlaw-2819	88	29	all	all	DET
taxlaw-2819	88	30	competitors	competitor	NOUN
taxlaw-2819	88	31	are	be	AUX
taxlaw-2819	88	32	treated	treat	VERB
taxlaw-2819	88	33	consistently	consistently	ADV
taxlaw-2819	88	34	.	.	PUNCT
taxlaw-2819	89	1	this	this	DET
taxlaw-2819	89	2	work	work	NOUN
taxlaw-2819	89	3	can	can	AUX
taxlaw-2819	89	4	not	not	PART
taxlaw-2819	89	5	be	be	AUX
taxlaw-2819	89	6	limited	limit	VERB
taxlaw-2819	89	7	to	to	ADP
taxlaw-2819	89	8	a	a	DET
taxlaw-2819	89	9	few	few	ADJ
taxlaw-2819	89	10	decision	decision	NOUN
taxlaw-2819	89	11	-	-	PUNCT
taxlaw-2819	89	12	makers	maker	NOUN
taxlaw-2819	89	13	,	,	PUNCT
taxlaw-2819	89	14	as	as	SCONJ
taxlaw-2819	89	15	was	be	AUX
taxlaw-2819	89	16	the	the	DET
taxlaw-2819	89	17	case	case	NOUN
taxlaw-2819	89	18	in	in	ADP
taxlaw-2819	89	19	the	the	DET
taxlaw-2819	89	20	1920s	1920s	NUM
taxlaw-2819	89	21	when	when	SCONJ
taxlaw-2819	89	22	the	the	DET
taxlaw-2819	89	23	current	current	ADJ
taxlaw-2819	89	24	rules	rule	NOUN
taxlaw-2819	89	25	were	be	AUX
taxlaw-2819	89	26	developed	develop	VERB
taxlaw-2819	89	27	.	.	PUNCT
taxlaw-2819	90	1	that	that	DET
taxlaw-2819	90	2	group	group	NOUN
taxlaw-2819	90	3	was	be	AUX
taxlaw-2819	90	4	composed	compose	VERB
taxlaw-2819	90	5	of	of	ADP
taxlaw-2819	90	6	the	the	DET
taxlaw-2819	90	7	victors	victor	NOUN
taxlaw-2819	90	8	of	of	ADP
taxlaw-2819	90	9	world	world	NOUN
taxlaw-2819	90	10	war	war	NOUN
taxlaw-2819	90	11	i	i	PRON
taxlaw-2819	90	12	who	who	PRON
taxlaw-2819	90	13	were	be	AUX
taxlaw-2819	90	14	also	also	ADV
taxlaw-2819	90	15	capital	capital	NOUN
taxlaw-2819	90	16	exporting	export	VERB
taxlaw-2819	90	17	countries	country	NOUN
taxlaw-2819	90	18	,	,	PUNCT
taxlaw-2819	90	19	a	a	DET
taxlaw-2819	90	20	small	small	ADJ
taxlaw-2819	90	21	fraternity	fraternity	NOUN
taxlaw-2819	90	22	.	.	PUNCT
taxlaw-2819	91	1	in	in	ADP
taxlaw-2819	91	2	this	this	DET
taxlaw-2819	91	3	article	article	NOUN
taxlaw-2819	91	4	,	,	PUNCT
taxlaw-2819	91	5	we	we	PRON
taxlaw-2819	91	6	begin	begin	VERB
taxlaw-2819	91	7	by	by	ADP
taxlaw-2819	91	8	restating	restate	VERB
taxlaw-2819	91	9	the	the	DET
taxlaw-2819	91	10	foundational	foundational	ADJ
taxlaw-2819	91	11	premise	premise	NOUN
taxlaw-2819	91	12	of	of	ADP
taxlaw-2819	91	13	our	our	PRON
taxlaw-2819	91	14	existing	exist	VERB
taxlaw-2819	91	15	treaty	treaty	NOUN
taxlaw-2819	91	16	and	and	CCONJ
taxlaw-2819	91	17	transfer	transfer	VERB
taxlaw-2819	91	18	pricing	pricing	NOUN
taxlaw-2819	91	19	policies	policy	NOUN
taxlaw-2819	91	20	(	(	PUNCT
taxlaw-2819	91	21	part	part	NOUN
taxlaw-2819	91	22	i	i	NOUN
taxlaw-2819	91	23	)	)	PUNCT
taxlaw-2819	91	24	.	.	PUNCT
taxlaw-2819	92	1	we	we	PRON
taxlaw-2819	92	2	then	then	ADV
taxlaw-2819	92	3	examine	examine	VERB
taxlaw-2819	92	4	the	the	DET
taxlaw-2819	92	5	economic	economic	ADJ
taxlaw-2819	92	6	context	context	NOUN
taxlaw-2819	92	7	of	of	ADP
taxlaw-2819	92	8	the	the	DET
taxlaw-2819	92	9	immediate	immediate	ADJ
taxlaw-2819	92	10	post	post	ADJ
taxlaw-2819	92	11	-	-	ADJ
taxlaw-2819	92	12	world	world	ADJ
taxlaw-2819	92	13	war	war	NOUN
taxlaw-2819	92	14	i	i	PRON
taxlaw-2819	92	15	world	world	NOUN
taxlaw-2819	92	16	of	of	ADP
taxlaw-2819	92	17	the	the	DET
taxlaw-2819	92	18	1920s	1920s	NUM
taxlaw-2819	92	19	which	which	PRON
taxlaw-2819	92	20	spawned	spawn	VERB
taxlaw-2819	92	21	the	the	DET
taxlaw-2819	92	22	policy	policy	NOUN
taxlaw-2819	92	23	premise	premise	NOUN
taxlaw-2819	92	24	(	(	PUNCT
taxlaw-2819	92	25	part	part	NOUN
taxlaw-2819	92	26	ii	ii	PROPN
taxlaw-2819	92	27	)	)	PUNCT
taxlaw-2819	92	28	,	,	PUNCT
taxlaw-2819	92	29	followed	follow	VERB
taxlaw-2819	92	30	by	by	ADP
taxlaw-2819	92	31	evolution	evolution	NOUN
taxlaw-2819	92	32	of	of	ADP
taxlaw-2819	92	33	the	the	DET
taxlaw-2819	92	34	framework	framework	NOUN
taxlaw-2819	92	35	to	to	PART
taxlaw-2819	92	36	address	address	VERB
taxlaw-2819	92	37	the	the	DET
taxlaw-2819	92	38	needs	need	NOUN
taxlaw-2819	92	39	of	of	ADP
taxlaw-2819	92	40	the	the	DET
taxlaw-2819	92	41	policy	policy	NOUN
taxlaw-2819	92	42	-	-	PUNCT
taxlaw-2819	92	43	makers	maker	NOUN
taxlaw-2819	92	44	of	of	ADP
taxlaw-2819	92	45	that	that	DET
taxlaw-2819	92	46	era	era	NOUN
taxlaw-2819	92	47	(	(	PUNCT
taxlaw-2819	92	48	parts	part	NOUN
taxlaw-2819	92	49	iii	iii	PROPN
taxlaw-2819	92	50	through	through	ADP
taxlaw-2819	92	51	vii	vii	PROPN
taxlaw-2819	92	52	)	)	PUNCT
taxlaw-2819	92	53	.	.	PUNCT
taxlaw-2819	93	1	as	as	SCONJ
taxlaw-2819	93	2	the	the	DET
taxlaw-2819	93	3	policy	policy	NOUN
taxlaw-2819	93	4	implementation	implementation	NOUN
taxlaw-2819	93	5	occurred	occur	VERB
taxlaw-2819	93	6	,	,	PUNCT
taxlaw-2819	93	7	it	it	PRON
taxlaw-2819	93	8	soon	soon	ADV
taxlaw-2819	93	9	became	become	VERB
taxlaw-2819	93	10	apparent	apparent	ADJ
taxlaw-2819	93	11	that	that	SCONJ
taxlaw-2819	93	12	there	there	PRON
taxlaw-2819	93	13	was	be	VERB
taxlaw-2819	93	14	a	a	DET
taxlaw-2819	93	15	serious	serious	ADJ
taxlaw-2819	93	16	problem	problem	NOUN
taxlaw-2819	93	17	in	in	ADP
taxlaw-2819	93	18	the	the	DET
taxlaw-2819	93	19	foundational	foundational	ADJ
taxlaw-2819	93	20	premise	premise	NOUN
taxlaw-2819	93	21	(	(	PUNCT
taxlaw-2819	93	22	parts	part	NOUN
taxlaw-2819	93	23	ix	ix	X
taxlaw-2819	93	24	and	and	CCONJ
taxlaw-2819	93	25	x	x	NOUN
taxlaw-2819	93	26	)	)	PUNCT
taxlaw-2819	93	27	.	.	PUNCT
taxlaw-2819	94	1	the	the	DET
taxlaw-2819	94	2	flaw	flaw	NOUN
taxlaw-2819	94	3	could	could	AUX
taxlaw-2819	94	4	have	have	AUX
taxlaw-2819	94	5	been	be	AUX
taxlaw-2819	94	6	addressed	address	VERB
taxlaw-2819	94	7	by	by	ADP
taxlaw-2819	94	8	an	an	DET
taxlaw-2819	94	9	even	even	ADV
taxlaw-2819	94	10	earlier	early	ADJ
taxlaw-2819	94	11	proposal	proposal	NOUN
taxlaw-2819	94	12	,	,	PUNCT
taxlaw-2819	94	13	which	which	PRON
taxlaw-2819	94	14	continues	continue	VERB
taxlaw-2819	94	15	to	to	PART
taxlaw-2819	94	16	be	be	AUX
taxlaw-2819	94	17	a	a	DET
taxlaw-2819	94	18	live	live	ADJ
taxlaw-2819	94	19	international	international	ADJ
taxlaw-2819	94	20	tax	tax	NOUN
taxlaw-2819	94	21	policy	policy	NOUN
taxlaw-2819	94	22	issue	issue	NOUN
taxlaw-2819	94	23	today	today	NOUN
taxlaw-2819	94	24	.	.	PUNCT
taxlaw-2819	95	1	finally	finally	ADV
taxlaw-2819	95	2	,	,	PUNCT
taxlaw-2819	95	3	we	we	PRON
taxlaw-2819	95	4	suggest	suggest	VERB
taxlaw-2819	95	5	how	how	SCONJ
taxlaw-2819	95	6	the	the	DET
taxlaw-2819	95	7	flawed	flawed	ADJ
taxlaw-2819	95	8	foundational	foundational	ADJ
taxlaw-2819	95	9	premise	premise	NOUN
taxlaw-2819	95	10	could	could	AUX
taxlaw-2819	95	11	be	be	AUX
taxlaw-2819	95	12	addressed	address	VERB
taxlaw-2819	95	13	to	to	PART
taxlaw-2819	95	14	meet	meet	VERB
taxlaw-2819	95	15	the	the	DET
taxlaw-2819	95	16	needs	need	NOUN
taxlaw-2819	95	17	of	of	ADP
taxlaw-2819	95	18	both	both	DET
taxlaw-2819	95	19	countries	country	NOUN
taxlaw-2819	95	20	and	and	CCONJ
taxlaw-2819	95	21	mnes	mne	NOUN
taxlaw-2819	95	22	today	today	NOUN
taxlaw-2819	95	23	(	(	PUNCT
taxlaw-2819	95	24	part	part	NOUN
taxlaw-2819	95	25	xii	xii	PROPN
taxlaw-2819	95	26	)	)	PUNCT
taxlaw-2819	95	27	.	.	PUNCT
taxlaw-2819	96	1	i.	i.	PROPN
taxlaw-2819	96	2	emergence	emergence	NOUN
taxlaw-2819	96	3	of	of	ADP
taxlaw-2819	96	4	global	global	ADJ
taxlaw-2819	96	5	tension	tension	NOUN
taxlaw-2819	96	6	concerning	concern	VERB
taxlaw-2819	96	7	international	international	ADJ
taxlaw-2819	96	8	taxation	taxation	NOUN
taxlaw-2819	96	9	the	the	DET
taxlaw-2819	96	10	creation	creation	NOUN
taxlaw-2819	96	11	of	of	ADP
taxlaw-2819	96	12	global	global	ADJ
taxlaw-2819	96	13	tax	tax	NOUN
taxlaw-2819	96	14	treaties	treaty	NOUN
taxlaw-2819	96	15	was	be	AUX
taxlaw-2819	96	16	a	a	DET
taxlaw-2819	96	17	critical	critical	ADJ
taxlaw-2819	96	18	international	international	ADJ
taxlaw-2819	96	19	taxation	taxation	NOUN
taxlaw-2819	96	20	evolution	evolution	NOUN
taxlaw-2819	96	21	in	in	ADP
taxlaw-2819	96	22	the	the	DET
taxlaw-2819	96	23	twentieth	twentieth	ADJ
taxlaw-2819	96	24	century	century	NOUN
taxlaw-2819	96	25	.	.	PUNCT
taxlaw-2819	97	1	it	it	PRON
taxlaw-2819	97	2	will	will	AUX
taxlaw-2819	97	3	almost	almost	ADV
taxlaw-2819	97	4	certainly	certainly	ADV
taxlaw-2819	97	5	be	be	AUX
taxlaw-2819	97	6	a	a	DET
taxlaw-2819	97	7	center	center	ADJ
taxlaw-2819	97	8	stage	stage	NOUN
taxlaw-2819	97	9	issue	issue	NOUN
taxlaw-2819	97	10	in	in	ADP
taxlaw-2819	97	11	the	the	DET
taxlaw-2819	97	12	economic	economic	ADJ
taxlaw-2819	97	13	world	world	NOUN
taxlaw-2819	97	14	of	of	ADP
taxlaw-2819	97	15	the	the	DET
taxlaw-2819	97	16	twenty	twenty	NUM
taxlaw-2819	97	17	-	-	PUNCT
taxlaw-2819	97	18	first	first	ADJ
taxlaw-2819	97	19	century	century	NOUN
taxlaw-2819	97	20	.	.	PUNCT
taxlaw-2819	98	1	for	for	ADP
taxlaw-2819	98	2	the	the	DET
taxlaw-2819	98	3	reasons	reason	NOUN
taxlaw-2819	98	4	noted	note	VERB
taxlaw-2819	98	5	above	above	ADV
taxlaw-2819	98	6	,	,	PUNCT
taxlaw-2819	98	7	the	the	DET
taxlaw-2819	98	8	current	current	ADJ
taxlaw-2819	98	9	model	model	NOUN
taxlaw-2819	98	10	treaties	treaty	NOUN
taxlaw-2819	98	11	of	of	ADP
taxlaw-2819	98	12	the	the	DET
taxlaw-2819	98	13	oecd	oecd	PROPN
taxlaw-2819	98	14	and	and	CCONJ
taxlaw-2819	98	15	the	the	DET
taxlaw-2819	98	16	un	un	PROPN
taxlaw-2819	98	17	are	be	AUX
taxlaw-2819	98	18	based	base	VERB
taxlaw-2819	98	19	on	on	ADP
taxlaw-2819	98	20	the	the	DET
taxlaw-2819	98	21	concept	concept	NOUN
taxlaw-2819	98	22	that	that	SCONJ
taxlaw-2819	98	23	residual	residual	ADJ
taxlaw-2819	98	24	income9	income9	NOUN
taxlaw-2819	98	25	for	for	ADP
taxlaw-2819	98	26	global	global	ADJ
taxlaw-2819	98	27	income	income	NOUN
taxlaw-2819	98	28	tax	tax	NOUN
taxlaw-2819	98	29	purposes	purpose	NOUN
taxlaw-2819	98	30	should	should	AUX
taxlaw-2819	98	31	be	be	AUX
taxlaw-2819	98	32	allocated	allocate	VERB
taxlaw-2819	98	33	to	to	ADP
taxlaw-2819	98	34	the	the	DET
taxlaw-2819	98	35	country	country	NOUN
taxlaw-2819	98	36	of	of	ADP
taxlaw-2819	98	37	residence	residence	NOUN
taxlaw-2819	98	38	(	(	PUNCT
taxlaw-2819	98	39	“	"	PUNCT
taxlaw-2819	98	40	residence	residence	NOUN
taxlaw-2819	98	41	country	country	NOUN
taxlaw-2819	98	42	”	"	PUNCT
taxlaw-2819	98	43	)	)	PUNCT
taxlaw-2819	98	44	of	of	ADP
taxlaw-2819	98	45	a	a	DET
taxlaw-2819	98	46	mne	mne	NOUN
taxlaw-2819	98	47	,	,	PUNCT
taxlaw-2819	98	48	and	and	CCONJ
taxlaw-2819	98	49	not	not	PART
taxlaw-2819	98	50	to	to	ADP
taxlaw-2819	98	51	the	the	DET
taxlaw-2819	98	52	country	country	NOUN
taxlaw-2819	98	53	of	of	ADP
taxlaw-2819	98	54	the	the	DET
taxlaw-2819	98	55	source	source	NOUN
taxlaw-2819	98	56	of	of	ADP
taxlaw-2819	98	57	the	the	DET
taxlaw-2819	98	58	underlying	underlying	ADJ
taxlaw-2819	98	59	economic	economic	ADJ
taxlaw-2819	98	60	activity	activity	NOUN
taxlaw-2819	98	61	(	(	PUNCT
taxlaw-2819	98	62	“	"	PUNCT
taxlaw-2819	98	63	source	source	NOUN
taxlaw-2819	98	64	country	country	NOUN
taxlaw-2819	98	65	”	"	PUNCT
taxlaw-2819	98	66	)	)	PUNCT
taxlaw-2819	98	67	.	.	PUNCT
taxlaw-2819	99	1	the	the	DET
taxlaw-2819	99	2	allocation	allocation	NOUN
taxlaw-2819	99	3	of	of	ADP
taxlaw-2819	99	4	income	income	NOUN
taxlaw-2819	99	5	between	between	ADP
taxlaw-2819	99	6	residence	residence	NOUN
taxlaw-2819	99	7	and	and	CCONJ
taxlaw-2819	99	8	source	source	NOUN
taxlaw-2819	99	9	countries	country	NOUN
taxlaw-2819	99	10	is	be	AUX
taxlaw-2819	99	11	9	9	NUM
taxlaw-2819	99	12	for	for	ADP
taxlaw-2819	99	13	the	the	DET
taxlaw-2819	99	14	purposes	purpose	NOUN
taxlaw-2819	99	15	of	of	ADP
taxlaw-2819	99	16	this	this	DET
taxlaw-2819	99	17	article	article	NOUN
taxlaw-2819	99	18	,	,	PUNCT
taxlaw-2819	99	19	the	the	DET
taxlaw-2819	99	20	term	term	NOUN
taxlaw-2819	99	21	“	"	PUNCT
taxlaw-2819	99	22	residual	residual	ADJ
taxlaw-2819	99	23	income	income	NOUN
taxlaw-2819	99	24	”	"	PUNCT
taxlaw-2819	99	25	refers	refer	VERB
taxlaw-2819	99	26	to	to	ADP
taxlaw-2819	99	27	the	the	DET
taxlaw-2819	99	28	portion	portion	NOUN
taxlaw-2819	99	29	of	of	ADP
taxlaw-2819	99	30	income	income	NOUN
taxlaw-2819	99	31	earned	earn	VERB
taxlaw-2819	99	32	by	by	ADP
taxlaw-2819	99	33	all	all	DET
taxlaw-2819	99	34	parties	party	NOUN
taxlaw-2819	99	35	to	to	ADP
taxlaw-2819	99	36	cross	cross	ADJ
taxlaw-2819	99	37	-	-	ADJ
taxlaw-2819	99	38	border	border	ADJ
taxlaw-2819	99	39	transactions	transaction	NOUN
taxlaw-2819	99	40	(	(	PUNCT
taxlaw-2819	99	41	“	"	PUNCT
taxlaw-2819	99	42	combined	combined	ADJ
taxlaw-2819	99	43	income	income	NOUN
taxlaw-2819	99	44	”	"	PUNCT
taxlaw-2819	99	45	)	)	PUNCT
taxlaw-2819	99	46	that	that	PRON
taxlaw-2819	99	47	remains	remain	VERB
taxlaw-2819	99	48	after	after	SCONJ
taxlaw-2819	99	49	a	a	DET
taxlaw-2819	99	50	routine	routine	ADJ
taxlaw-2819	99	51	return	return	NOUN
taxlaw-2819	99	52	has	have	AUX
taxlaw-2819	99	53	been	be	AUX
taxlaw-2819	99	54	allocated	allocate	VERB
taxlaw-2819	99	55	to	to	ADP
taxlaw-2819	99	56	each	each	PRON
taxlaw-2819	99	57	of	of	ADP
taxlaw-2819	99	58	the	the	DET
taxlaw-2819	99	59	related	related	ADJ
taxlaw-2819	99	60	parties	party	NOUN
taxlaw-2819	99	61	for	for	ADP
taxlaw-2819	99	62	the	the	DET
taxlaw-2819	99	63	functions	function	NOUN
taxlaw-2819	99	64	and	and	CCONJ
taxlaw-2819	99	65	risks	risk	NOUN
taxlaw-2819	99	66	that	that	SCONJ
taxlaw-2819	99	67	it	it	PRON
taxlaw-2819	99	68	performs	perform	VERB
taxlaw-2819	99	69	(	(	PUNCT
taxlaw-2819	99	70	“	"	PUNCT
taxlaw-2819	99	71	residual	residual	ADJ
taxlaw-2819	99	72	income	income	NOUN
taxlaw-2819	99	73	”	"	PUNCT
taxlaw-2819	99	74	)	)	PUNCT
taxlaw-2819	99	75	.	.	PUNCT
taxlaw-2819	100	1	this	this	PRON
taxlaw-2819	100	2	is	be	AUX
taxlaw-2819	100	3	a	a	DET
taxlaw-2819	100	4	concept	concept	NOUN
taxlaw-2819	100	5	that	that	PRON
taxlaw-2819	100	6	is	be	AUX
taxlaw-2819	100	7	rarely	rarely	ADV
taxlaw-2819	100	8	defined	define	VERB
taxlaw-2819	100	9	beyond	beyond	ADP
taxlaw-2819	100	10	certain	certain	ADJ
taxlaw-2819	100	11	tp	tp	NOUN
taxlaw-2819	100	12	contexts	context	NOUN
taxlaw-2819	100	13	.	.	PUNCT
taxlaw-2819	101	1	6	6	NUM
taxlaw-2819	101	2	columbia	columbia	PROPN
taxlaw-2819	101	3	journal	journal	PROPN
taxlaw-2819	101	4	of	of	ADP
taxlaw-2819	101	5	tax	tax	NOUN
taxlaw-2819	101	6	law	law	NOUN
taxlaw-2819	101	7	[	[	X
taxlaw-2819	101	8	vol.5:1	vol.5:1	NOUN
taxlaw-2819	101	9	accomplished	accomplish	VERB
taxlaw-2819	101	10	via	via	ADP
taxlaw-2819	101	11	the	the	DET
taxlaw-2819	101	12	associated	associated	ADJ
taxlaw-2819	101	13	enterprise	enterprise	NOUN
taxlaw-2819	101	14	and	and	CCONJ
taxlaw-2819	101	15	related	related	ADJ
taxlaw-2819	101	16	articles	article	NOUN
taxlaw-2819	101	17	of	of	ADP
taxlaw-2819	101	18	the	the	DET
taxlaw-2819	101	19	model	model	NOUN
taxlaw-2819	101	20	treaties	treaty	NOUN
taxlaw-2819	101	21	,	,	PUNCT
taxlaw-2819	101	22	commonly	commonly	ADV
taxlaw-2819	101	23	referred	refer	VERB
taxlaw-2819	101	24	to	to	ADP
taxlaw-2819	101	25	as	as	ADP
taxlaw-2819	101	26	transfer	transfer	NOUN
taxlaw-2819	101	27	pricing	pricing	NOUN
taxlaw-2819	101	28	(	(	PUNCT
taxlaw-2819	101	29	“	"	PUNCT
taxlaw-2819	101	30	tp	tp	NOUN
taxlaw-2819	101	31	”	"	PUNCT
taxlaw-2819	101	32	)	)	PUNCT
taxlaw-2819	101	33	,	,	PUNCT
taxlaw-2819	101	34	which	which	DET
taxlaw-2819	101	35	principles	principle	NOUN
taxlaw-2819	101	36	have	have	AUX
taxlaw-2819	101	37	evolved	evolve	VERB
taxlaw-2819	101	38	over	over	ADP
taxlaw-2819	101	39	many	many	ADJ
taxlaw-2819	101	40	years	year	NOUN
taxlaw-2819	101	41	within	within	ADP
taxlaw-2819	101	42	this	this	DET
taxlaw-2819	101	43	conceptual	conceptual	ADJ
taxlaw-2819	101	44	framework	framework	NOUN
taxlaw-2819	101	45	.	.	PUNCT
taxlaw-2819	102	1	the	the	DET
taxlaw-2819	102	2	origins	origin	NOUN
taxlaw-2819	102	3	of	of	ADP
taxlaw-2819	102	4	our	our	PRON
taxlaw-2819	102	5	existing	exist	VERB
taxlaw-2819	102	6	treaty	treaty	NOUN
taxlaw-2819	102	7	models	model	NOUN
taxlaw-2819	102	8	are	be	AUX
taxlaw-2819	102	9	commonly	commonly	ADV
taxlaw-2819	102	10	traced	trace	VERB
taxlaw-2819	102	11	to	to	ADP
taxlaw-2819	102	12	the	the	DET
taxlaw-2819	102	13	work	work	NOUN
taxlaw-2819	102	14	of	of	ADP
taxlaw-2819	102	15	the	the	DET
taxlaw-2819	102	16	league	league	NOUN
taxlaw-2819	102	17	of	of	ADP
taxlaw-2819	102	18	nations	nation	NOUN
taxlaw-2819	102	19	(	(	PUNCT
taxlaw-2819	102	20	the	the	DET
taxlaw-2819	102	21	“	"	PUNCT
taxlaw-2819	102	22	league	league	NOUN
taxlaw-2819	102	23	of	of	ADP
taxlaw-2819	102	24	nations	nation	NOUN
taxlaw-2819	102	25	”	"	PUNCT
taxlaw-2819	102	26	)	)	PUNCT
taxlaw-2819	102	27	,	,	PUNCT
taxlaw-2819	102	28	which	which	PRON
taxlaw-2819	102	29	commenced	commence	VERB
taxlaw-2819	102	30	in	in	ADP
taxlaw-2819	102	31	1923	1923	NUM
taxlaw-2819	102	32	,	,	PUNCT
taxlaw-2819	102	33	shortly	shortly	ADV
taxlaw-2819	102	34	following	follow	VERB
taxlaw-2819	102	35	the	the	DET
taxlaw-2819	102	36	cessation	cessation	NOUN
taxlaw-2819	102	37	of	of	ADP
taxlaw-2819	102	38	hostilities	hostility	NOUN
taxlaw-2819	102	39	in	in	ADP
taxlaw-2819	102	40	world	world	PROPN
taxlaw-2819	102	41	war	war	PROPN
taxlaw-2819	102	42	i.	i.	PROPN
taxlaw-2819	102	43	10	10	NUM
taxlaw-2819	102	44	an	an	DET
taxlaw-2819	102	45	earlier	early	ADJ
taxlaw-2819	102	46	model	model	NOUN
taxlaw-2819	102	47	had	have	AUX
taxlaw-2819	102	48	been	be	AUX
taxlaw-2819	102	49	developed	develop	VERB
taxlaw-2819	102	50	by	by	ADP
taxlaw-2819	102	51	the	the	DET
taxlaw-2819	102	52	international	international	PROPN
taxlaw-2819	102	53	chamber	chamber	PROPN
taxlaw-2819	102	54	of	of	ADP
taxlaw-2819	102	55	commerce	commerce	PROPN
taxlaw-2819	102	56	(	(	PUNCT
taxlaw-2819	102	57	the	the	DET
taxlaw-2819	102	58	“	"	PUNCT
taxlaw-2819	102	59	icc	icc	PROPN
taxlaw-2819	102	60	”	"	PUNCT
taxlaw-2819	102	61	)	)	PUNCT
taxlaw-2819	102	62	beginning	begin	VERB
taxlaw-2819	102	63	in	in	ADP
taxlaw-2819	102	64	1920	1920	NUM
taxlaw-2819	102	65	.	.	PUNCT
taxlaw-2819	103	1	the	the	DET
taxlaw-2819	103	2	icc	icc	PROPN
taxlaw-2819	103	3	model	model	NOUN
taxlaw-2819	103	4	reflected	reflect	VERB
taxlaw-2819	103	5	a	a	DET
taxlaw-2819	103	6	different	different	ADJ
taxlaw-2819	103	7	approach	approach	NOUN
taxlaw-2819	103	8	,	,	PUNCT
taxlaw-2819	103	9	which	which	PRON
taxlaw-2819	103	10	would	would	AUX
taxlaw-2819	103	11	have	have	AUX
taxlaw-2819	103	12	utilized	utilize	VERB
taxlaw-2819	103	13	a	a	DET
taxlaw-2819	103	14	profit	profit	NOUN
taxlaw-2819	103	15	-	-	PUNCT
taxlaw-2819	103	16	split	split	NOUN
taxlaw-2819	103	17	methodology	methodology	NOUN
taxlaw-2819	103	18	for	for	ADP
taxlaw-2819	103	19	such	such	ADJ
taxlaw-2819	103	20	allocation	allocation	NOUN
taxlaw-2819	103	21	.	.	PUNCT
taxlaw-2819	104	1	in	in	ADP
taxlaw-2819	104	2	what	what	PRON
taxlaw-2819	104	3	now	now	ADV
taxlaw-2819	104	4	can	can	AUX
taxlaw-2819	104	5	be	be	AUX
taxlaw-2819	104	6	called	call	VERB
taxlaw-2819	104	7	a	a	DET
taxlaw-2819	104	8	colossal	colossal	ADJ
taxlaw-2819	104	9	mistake,11	mistake,11	NOUN
taxlaw-2819	104	10	the	the	DET
taxlaw-2819	104	11	icc	icc	PROPN
taxlaw-2819	104	12	model	model	NOUN
taxlaw-2819	104	13	was	be	AUX
taxlaw-2819	104	14	,	,	PUNCT
taxlaw-2819	104	15	beginning	begin	VERB
taxlaw-2819	104	16	in	in	ADP
taxlaw-2819	104	17	1923	1923	NUM
taxlaw-2819	104	18	,	,	PUNCT
taxlaw-2819	104	19	rejected	reject	VERB
taxlaw-2819	104	20	by	by	ADP
taxlaw-2819	104	21	the	the	DET
taxlaw-2819	104	22	league	league	NOUN
taxlaw-2819	104	23	of	of	ADP
taxlaw-2819	104	24	nations	nation	NOUN
taxlaw-2819	104	25	in	in	ADP
taxlaw-2819	104	26	favor	favor	NOUN
taxlaw-2819	104	27	of	of	ADP
taxlaw-2819	104	28	the	the	DET
taxlaw-2819	104	29	residence	residence	NOUN
taxlaw-2819	104	30	concept	concept	NOUN
taxlaw-2819	104	31	that	that	PRON
taxlaw-2819	104	32	became	become	VERB
taxlaw-2819	104	33	the	the	DET
taxlaw-2819	104	34	base	base	NOUN
taxlaw-2819	104	35	for	for	ADP
taxlaw-2819	104	36	the	the	DET
taxlaw-2819	104	37	extant	extant	ADJ
taxlaw-2819	104	38	oecd	oecd	PROPN
taxlaw-2819	104	39	and	and	CCONJ
taxlaw-2819	104	40	un	un	PROPN
taxlaw-2819	104	41	model	model	NOUN
taxlaw-2819	104	42	treaties	treaty	NOUN
taxlaw-2819	104	43	.	.	PUNCT
taxlaw-2819	105	1	the	the	DET
taxlaw-2819	105	2	allocation	allocation	NOUN
taxlaw-2819	105	3	of	of	ADP
taxlaw-2819	105	4	taxation	taxation	NOUN
taxlaw-2819	105	5	rights	right	NOUN
taxlaw-2819	105	6	to	to	ADP
taxlaw-2819	105	7	residual	residual	ADJ
taxlaw-2819	105	8	income12	income12	NOUN
taxlaw-2819	105	9	has	have	AUX
taxlaw-2819	105	10	become	become	VERB
taxlaw-2819	105	11	a	a	DET
taxlaw-2819	105	12	compelling	compelling	ADJ
taxlaw-2819	105	13	treaty	treaty	NOUN
taxlaw-2819	105	14	policy	policy	NOUN
taxlaw-2819	105	15	issue	issue	NOUN
taxlaw-2819	105	16	in	in	ADP
taxlaw-2819	105	17	the	the	DET
taxlaw-2819	105	18	twenty	twenty	NUM
taxlaw-2819	105	19	-	-	PUNCT
taxlaw-2819	105	20	first	first	ADJ
taxlaw-2819	105	21	century	century	NOUN
taxlaw-2819	105	22	as	as	SCONJ
taxlaw-2819	105	23	tax	tax	NOUN
taxlaw-2819	105	24	base	base	NOUN
taxlaw-2819	105	25	competition	competition	NOUN
taxlaw-2819	105	26	has	have	AUX
taxlaw-2819	105	27	arisen	arise	VERB
taxlaw-2819	105	28	between	between	ADP
taxlaw-2819	105	29	:	:	PUNCT
taxlaw-2819	105	30	(	(	PUNCT
taxlaw-2819	105	31	i	i	NOUN
taxlaw-2819	105	32	)	)	PUNCT
taxlaw-2819	105	33	source	source	NOUN
taxlaw-2819	105	34	and	and	CCONJ
taxlaw-2819	105	35	residence	residence	NOUN
taxlaw-2819	105	36	countries	country	NOUN
taxlaw-2819	105	37	;	;	PUNCT
taxlaw-2819	105	38	and	and	CCONJ
taxlaw-2819	105	39	(	(	PUNCT
taxlaw-2819	105	40	ii	ii	NOUN
taxlaw-2819	105	41	)	)	PUNCT
taxlaw-2819	105	42	tax	tax	NOUN
taxlaw-2819	105	43	authorities	authority	NOUN
taxlaw-2819	105	44	in	in	ADP
taxlaw-2819	105	45	every	every	DET
taxlaw-2819	105	46	country	country	NOUN
taxlaw-2819	105	47	and	and	CCONJ
taxlaw-2819	105	48	mnes	mne	NOUN
taxlaw-2819	105	49	,	,	PUNCT
taxlaw-2819	105	50	as	as	SCONJ
taxlaw-2819	105	51	noted	note	VERB
taxlaw-2819	105	52	above	above	ADV
taxlaw-2819	105	53	.	.	PUNCT
taxlaw-2819	106	1	in	in	ADP
taxlaw-2819	106	2	addition	addition	NOUN
taxlaw-2819	106	3	,	,	PUNCT
taxlaw-2819	106	4	developing	develop	VERB
taxlaw-2819	106	5	and	and	CCONJ
taxlaw-2819	106	6	emerging	emerge	VERB
taxlaw-2819	106	7	countries	country	NOUN
taxlaw-2819	106	8	are	be	AUX
taxlaw-2819	106	9	in	in	ADP
taxlaw-2819	106	10	need	need	NOUN
taxlaw-2819	106	11	of	of	ADP
taxlaw-2819	106	12	both	both	CCONJ
taxlaw-2819	106	13	tax	tax	NOUN
taxlaw-2819	106	14	revenue	revenue	NOUN
taxlaw-2819	106	15	for	for	ADP
taxlaw-2819	106	16	economic	economic	ADJ
taxlaw-2819	106	17	growth	growth	NOUN
taxlaw-2819	106	18	,	,	PUNCT
taxlaw-2819	106	19	and	and	CCONJ
taxlaw-2819	106	20	defense	defense	NOUN
taxlaw-2819	106	21	of	of	ADP
taxlaw-2819	106	22	their	their	PRON
taxlaw-2819	106	23	own	own	ADJ
taxlaw-2819	106	24	tax	tax	NOUN
taxlaw-2819	106	25	bases	basis	NOUN
taxlaw-2819	106	26	.	.	PUNCT
taxlaw-2819	107	1	international	international	ADJ
taxlaw-2819	107	2	finance	finance	NOUN
taxlaw-2819	107	3	and	and	CCONJ
taxlaw-2819	107	4	non	non	ADJ
taxlaw-2819	107	5	-	-	ADJ
taxlaw-2819	107	6	governmental	governmental	ADJ
taxlaw-2819	107	7	organizations	organization	NOUN
taxlaw-2819	107	8	have	have	VERB
taxlaw-2819	107	9	their	their	PRON
taxlaw-2819	107	10	own	own	ADJ
taxlaw-2819	107	11	interests	interest	NOUN
taxlaw-2819	107	12	in	in	ADP
taxlaw-2819	107	13	facilitating	facilitate	VERB
taxlaw-2819	107	14	growth	growth	NOUN
taxlaw-2819	107	15	in	in	ADP
taxlaw-2819	107	16	these	these	DET
taxlaw-2819	107	17	countries	country	NOUN
taxlaw-2819	107	18	.	.	PUNCT
taxlaw-2819	108	1	finally	finally	ADV
taxlaw-2819	108	2	,	,	PUNCT
taxlaw-2819	108	3	mnes	mne	NOUN
taxlaw-2819	108	4	are	be	AUX
taxlaw-2819	108	5	the	the	DET
taxlaw-2819	108	6	stakeholders	stakeholder	NOUN
taxlaw-2819	108	7	in	in	ADP
taxlaw-2819	108	8	this	this	DET
taxlaw-2819	108	9	process	process	NOUN
taxlaw-2819	108	10	,	,	PUNCT
taxlaw-2819	108	11	often	often	ADV
taxlaw-2819	108	12	pilloried	pillory	VERB
taxlaw-2819	108	13	for	for	ADP
taxlaw-2819	108	14	their	their	PRON
taxlaw-2819	108	15	effective	effective	ADJ
taxlaw-2819	108	16	tax	tax	NOUN
taxlaw-2819	108	17	rate	rate	NOUN
taxlaw-2819	108	18	policies	policy	NOUN
taxlaw-2819	108	19	.	.	PUNCT
taxlaw-2819	109	1	the	the	DET
taxlaw-2819	109	2	resulting	result	VERB
taxlaw-2819	109	3	tension	tension	NOUN
taxlaw-2819	109	4	surrounding	surround	VERB
taxlaw-2819	109	5	the	the	DET
taxlaw-2819	109	6	source	source	NOUN
taxlaw-2819	109	7	country	country	NOUN
taxlaw-2819	109	8	vs.	vs.	ADP
taxlaw-2819	109	9	residence	residence	NOUN
taxlaw-2819	109	10	country	country	NOUN
taxlaw-2819	109	11	issue	issue	NOUN
taxlaw-2819	109	12	is	be	AUX
taxlaw-2819	109	13	ripe	ripe	ADJ
taxlaw-2819	109	14	for	for	ADP
taxlaw-2819	109	15	global	global	ADJ
taxlaw-2819	109	16	resolution	resolution	NOUN
taxlaw-2819	109	17	.	.	PUNCT
taxlaw-2819	110	1	as	as	SCONJ
taxlaw-2819	110	2	this	this	DET
taxlaw-2819	110	3	process	process	NOUN
taxlaw-2819	110	4	evolves	evolve	VERB
taxlaw-2819	110	5	,	,	PUNCT
taxlaw-2819	110	6	the	the	DET
taxlaw-2819	110	7	icc	icc	NOUN
taxlaw-2819	110	8	model	model	NOUN
taxlaw-2819	110	9	may	may	AUX
taxlaw-2819	110	10	provide	provide	VERB
taxlaw-2819	110	11	an	an	DET
taxlaw-2819	110	12	interesting	interesting	ADJ
taxlaw-2819	110	13	frame	frame	NOUN
taxlaw-2819	110	14	of	of	ADP
taxlaw-2819	110	15	comparative	comparative	ADJ
taxlaw-2819	110	16	reference	reference	NOUN
taxlaw-2819	110	17	for	for	ADP
taxlaw-2819	110	18	the	the	DET
taxlaw-2819	110	19	existing	exist	VERB
taxlaw-2819	110	20	treaty	treaty	NOUN
taxlaw-2819	110	21	models	model	NOUN
taxlaw-2819	110	22	.	.	PUNCT
taxlaw-2819	111	1	interestingly	interestingly	ADV
taxlaw-2819	111	2	,	,	PUNCT
taxlaw-2819	111	3	the	the	DET
taxlaw-2819	111	4	pre	pre	NOUN
taxlaw-2819	111	5	-	-	NOUN
taxlaw-2819	111	6	league	league	NOUN
taxlaw-2819	111	7	of	of	ADP
taxlaw-2819	111	8	nations	nation	NOUN
taxlaw-2819	111	9	history	history	NOUN
taxlaw-2819	111	10	has	have	AUX
taxlaw-2819	111	11	not	not	PART
taxlaw-2819	111	12	been	be	AUX
taxlaw-2819	111	13	widely	widely	ADV
taxlaw-2819	111	14	studied	study	VERB
taxlaw-2819	111	15	by	by	ADP
taxlaw-2819	111	16	scholars	scholar	NOUN
taxlaw-2819	111	17	.	.	PUNCT
taxlaw-2819	112	1	a.	a.	PROPN
taxlaw-2819	112	2	foundational	foundational	PROPN
taxlaw-2819	112	3	premise	premise	NOUN
taxlaw-2819	112	4	of	of	ADP
taxlaw-2819	112	5	our	our	PRON
taxlaw-2819	112	6	treaty	treaty	NOUN
taxlaw-2819	112	7	networks	network	VERB
taxlaw-2819	112	8	the	the	DET
taxlaw-2819	112	9	primacy	primacy	NOUN
taxlaw-2819	112	10	of	of	ADP
taxlaw-2819	112	11	residence	residence	NOUN
taxlaw-2819	112	12	in	in	ADP
taxlaw-2819	112	13	treaty	treaty	NOUN
taxlaw-2819	112	14	policy	policy	NOUN
taxlaw-2819	112	15	has	have	AUX
taxlaw-2819	112	16	persisted	persist	VERB
taxlaw-2819	112	17	through	through	ADP
taxlaw-2819	112	18	the	the	DET
taxlaw-2819	112	19	global	global	ADJ
taxlaw-2819	112	20	economic	economic	ADJ
taxlaw-2819	112	21	evolution	evolution	NOUN
taxlaw-2819	112	22	of	of	ADP
taxlaw-2819	112	23	the	the	DET
taxlaw-2819	112	24	post	post	ADJ
taxlaw-2819	112	25	-	-	ADJ
taxlaw-2819	112	26	world	world	ADJ
taxlaw-2819	112	27	war	war	PROPN
taxlaw-2819	112	28	ii	ii	PROPN
taxlaw-2819	112	29	and	and	CCONJ
taxlaw-2819	112	30	cold	cold	ADJ
taxlaw-2819	112	31	war	war	NOUN
taxlaw-2819	112	32	eras	era	NOUN
taxlaw-2819	112	33	.	.	PUNCT
taxlaw-2819	113	1	the	the	DET
taxlaw-2819	113	2	consequence	consequence	NOUN
taxlaw-2819	113	3	of	of	ADP
taxlaw-2819	113	4	this	this	PRON
taxlaw-2819	113	5	has	have	AUX
taxlaw-2819	113	6	been	be	AUX
taxlaw-2819	113	7	that	that	PRON
taxlaw-2819	113	8	residual	residual	ADJ
taxlaw-2819	113	9	income	income	NOUN
taxlaw-2819	113	10	has	have	AUX
taxlaw-2819	113	11	typically	typically	ADV
taxlaw-2819	113	12	been	be	AUX
taxlaw-2819	113	13	allocated	allocate	VERB
taxlaw-2819	113	14	to	to	ADP
taxlaw-2819	113	15	residence	residence	NOUN
taxlaw-2819	113	16	countries	country	NOUN
taxlaw-2819	113	17	,	,	PUNCT
taxlaw-2819	113	18	while	while	SCONJ
taxlaw-2819	113	19	source	source	NOUN
taxlaw-2819	113	20	countries	country	NOUN
taxlaw-2819	113	21	have	have	AUX
taxlaw-2819	113	22	been	be	AUX
taxlaw-2819	113	23	left	leave	VERB
taxlaw-2819	113	24	to	to	PART
taxlaw-2819	113	25	collect	collect	VERB
taxlaw-2819	113	26	withholding	withholding	NOUN
taxlaw-2819	113	27	taxes	taxis	NOUN
taxlaw-2819	113	28	on	on	ADP
taxlaw-2819	113	29	certain	certain	ADJ
taxlaw-2819	113	30	categories	category	NOUN
taxlaw-2819	113	31	of	of	ADP
taxlaw-2819	113	32	income	income	NOUN
taxlaw-2819	113	33	and	and	CCONJ
taxlaw-2819	113	34	assess	assess	VERB
taxlaw-2819	113	35	net	net	ADJ
taxlaw-2819	113	36	basis	basis	NOUN
taxlaw-2819	113	37	taxation	taxation	NOUN
taxlaw-2819	113	38	only	only	ADV
taxlaw-2819	113	39	when	when	SCONJ
taxlaw-2819	113	40	an	an	DET
taxlaw-2819	113	41	mne	mne	PROPN
taxlaw-2819	113	42	’s	’s	PART
taxlaw-2819	113	43	activities	activity	NOUN
taxlaw-2819	113	44	created	create	VERB
taxlaw-2819	113	45	a	a	DET
taxlaw-2819	113	46	permanent	permanent	ADJ
taxlaw-2819	113	47	establishment	establishment	NOUN
taxlaw-2819	113	48	in	in	ADP
taxlaw-2819	113	49	that	that	DET
taxlaw-2819	113	50	country	country	NOUN
taxlaw-2819	113	51	.	.	PUNCT
taxlaw-2819	114	1	as	as	SCONJ
taxlaw-2819	114	2	the	the	DET
taxlaw-2819	114	3	economies	economy	NOUN
taxlaw-2819	114	4	of	of	ADP
taxlaw-2819	114	5	the	the	DET
taxlaw-2819	114	6	brics	bric	NOUN
taxlaw-2819	114	7	and	and	CCONJ
taxlaw-2819	114	8	other	other	ADJ
taxlaw-2819	114	9	source	source	NOUN
taxlaw-2819	114	10	countries	country	NOUN
taxlaw-2819	114	11	matured	mature	VERB
taxlaw-2819	114	12	in	in	ADP
taxlaw-2819	114	13	the	the	DET
taxlaw-2819	114	14	late	late	ADJ
taxlaw-2819	114	15	twentieth	twentieth	ADJ
taxlaw-2819	114	16	century	century	NOUN
taxlaw-2819	114	17	,	,	PUNCT
taxlaw-2819	114	18	resistance	resistance	NOUN
taxlaw-2819	114	19	to	to	ADP
taxlaw-2819	114	20	the	the	DET
taxlaw-2819	114	21	subordination	subordination	NOUN
taxlaw-2819	114	22	of	of	ADP
taxlaw-2819	114	23	source	source	NOUN
taxlaw-2819	114	24	to	to	ADP
taxlaw-2819	114	25	residence	residence	NOUN
taxlaw-2819	114	26	as	as	ADP
taxlaw-2819	114	27	the	the	DET
taxlaw-2819	114	28	means	mean	NOUN
taxlaw-2819	114	29	of	of	ADP
taxlaw-2819	114	30	allocating	allocate	VERB
taxlaw-2819	114	31	residual	residual	ADJ
taxlaw-2819	114	32	income	income	NOUN
taxlaw-2819	114	33	has	have	AUX
taxlaw-2819	114	34	been	be	AUX
taxlaw-2819	114	35	reflected	reflect	VERB
taxlaw-2819	114	36	in	in	ADP
taxlaw-2819	114	37	the	the	DET
taxlaw-2819	114	38	evolution	evolution	NOUN
taxlaw-2819	114	39	of	of	ADP
taxlaw-2819	114	40	their	their	PRON
taxlaw-2819	114	41	domestic	domestic	ADJ
taxlaw-2819	114	42	tax	tax	NOUN
taxlaw-2819	114	43	policies.13	policies.13	NOUN
taxlaw-2819	114	44	there	there	PRON
taxlaw-2819	114	45	have	have	AUX
taxlaw-2819	114	46	also	also	ADV
taxlaw-2819	114	47	been	be	AUX
taxlaw-2819	114	48	official	official	ADJ
taxlaw-2819	114	49	statements	statement	NOUN
taxlaw-2819	114	50	rejecting	reject	VERB
taxlaw-2819	114	51	the	the	DET
taxlaw-2819	114	52	oecd	oecd	PROPN
taxlaw-2819	114	53	tp	tp	NOUN
taxlaw-2819	114	54	principles	principle	NOUN
taxlaw-2819	114	55	and	and	CCONJ
taxlaw-2819	114	56	declaring	declare	VERB
taxlaw-2819	114	57	the	the	DET
taxlaw-2819	114	58	potential	potential	ADJ
taxlaw-2819	114	59	need	need	NOUN
taxlaw-2819	114	60	for	for	ADP
taxlaw-2819	114	61	development	development	NOUN
taxlaw-2819	114	62	of	of	ADP
taxlaw-2819	114	63	a	a	DET
taxlaw-2819	114	64	new	new	ADJ
taxlaw-2819	114	65	model	model	NOUN
taxlaw-2819	114	66	treaty	treaty	NOUN
taxlaw-2819	114	67	reflecting	reflect	VERB
taxlaw-2819	114	68	source	source	NOUN
taxlaw-2819	114	69	country	country	NOUN
taxlaw-2819	114	70	considerations	consideration	NOUN
taxlaw-2819	114	71	.	.	PUNCT
taxlaw-2819	115	1	the	the	DET
taxlaw-2819	115	2	resultant	resultant	NOUN
taxlaw-2819	115	3	specter	specter	NOUN
taxlaw-2819	115	4	of	of	ADP
taxlaw-2819	115	5	double	double	ADJ
taxlaw-2819	115	6	or	or	CCONJ
taxlaw-2819	115	7	multiple	multiple	ADJ
taxlaw-2819	115	8	taxation	taxation	NOUN
taxlaw-2819	115	9	to	to	ADP
taxlaw-2819	115	10	mnes	mne	NOUN
taxlaw-2819	115	11	,	,	PUNCT
taxlaw-2819	115	12	and	and	CCONJ
taxlaw-2819	115	13	consequent	consequent	ADJ
taxlaw-2819	115	14	need	need	NOUN
taxlaw-2819	115	15	for	for	ADP
taxlaw-2819	115	16	relief	relief	NOUN
taxlaw-2819	115	17	via	via	ADP
taxlaw-2819	115	18	the	the	DET
taxlaw-2819	115	19	mutual	mutual	ADJ
taxlaw-2819	115	20	agreement	agreement	NOUN
taxlaw-2819	115	21	procedures	procedure	NOUN
taxlaw-2819	115	22	of	of	ADP
taxlaw-2819	115	23	bilateral	bilateral	ADJ
taxlaw-2819	115	24	treaties	treaty	NOUN
taxlaw-2819	115	25	or	or	CCONJ
taxlaw-2819	115	26	10	10	NUM
taxlaw-2819	115	27	a	a	DET
taxlaw-2819	115	28	discussion	discussion	NOUN
taxlaw-2819	115	29	of	of	ADP
taxlaw-2819	115	30	the	the	DET
taxlaw-2819	115	31	league	league	PROPN
taxlaw-2819	115	32	of	of	ADP
taxlaw-2819	115	33	nations	nations	PROPN
taxlaw-2819	115	34	model	model	PROPN
taxlaw-2819	115	35	treaty	treaty	NOUN
taxlaw-2819	115	36	and	and	CCONJ
taxlaw-2819	115	37	the	the	DET
taxlaw-2819	115	38	development	development	NOUN
taxlaw-2819	115	39	of	of	ADP
taxlaw-2819	115	40	the	the	DET
taxlaw-2819	115	41	arm	arm	NOUN
taxlaw-2819	115	42	’s	’s	PART
taxlaw-2819	115	43	length	length	NOUN
taxlaw-2819	115	44	standard	standard	NOUN
taxlaw-2819	115	45	is	be	AUX
taxlaw-2819	115	46	beyond	beyond	ADP
taxlaw-2819	115	47	the	the	DET
taxlaw-2819	115	48	scope	scope	NOUN
taxlaw-2819	115	49	of	of	ADP
taxlaw-2819	115	50	this	this	DET
taxlaw-2819	115	51	paper	paper	NOUN
taxlaw-2819	115	52	.	.	PUNCT
taxlaw-2819	116	1	for	for	ADP
taxlaw-2819	116	2	a	a	DET
taxlaw-2819	116	3	thorough	thorough	ADJ
taxlaw-2819	116	4	discussion	discussion	NOUN
taxlaw-2819	116	5	of	of	ADP
taxlaw-2819	116	6	the	the	DET
taxlaw-2819	116	7	genesis	genesis	NOUN
taxlaw-2819	116	8	of	of	ADP
taxlaw-2819	116	9	these	these	DET
taxlaw-2819	116	10	foundational	foundational	ADJ
taxlaw-2819	116	11	premises	premise	NOUN
taxlaw-2819	116	12	to	to	ADP
taxlaw-2819	116	13	modern	modern	ADJ
taxlaw-2819	116	14	international	international	ADJ
taxlaw-2819	116	15	tax	tax	NOUN
taxlaw-2819	116	16	law	law	NOUN
taxlaw-2819	116	17	along	along	ADP
taxlaw-2819	116	18	with	with	ADP
taxlaw-2819	116	19	the	the	DET
taxlaw-2819	116	20	substantial	substantial	ADJ
taxlaw-2819	116	21	mischief	mischief	NOUN
taxlaw-2819	116	22	that	that	SCONJ
taxlaw-2819	116	23	the	the	DET
taxlaw-2819	116	24	adherence	adherence	NOUN
taxlaw-2819	116	25	to	to	ADP
taxlaw-2819	116	26	these	these	DET
taxlaw-2819	116	27	principles	principle	NOUN
taxlaw-2819	116	28	creates	create	VERB
taxlaw-2819	116	29	,	,	PUNCT
taxlaw-2819	116	30	see	see	VERB
taxlaw-2819	116	31	bret	bret	PROPN
taxlaw-2819	116	32	wells	wells	PROPN
taxlaw-2819	116	33	&	&	CCONJ
taxlaw-2819	116	34	cym	cym	PROPN
taxlaw-2819	116	35	lowell	lowell	PROPN
taxlaw-2819	116	36	,	,	PUNCT
taxlaw-2819	116	37	tax	tax	NOUN
taxlaw-2819	116	38	base	base	NOUN
taxlaw-2819	116	39	erosion	erosion	NOUN
taxlaw-2819	116	40	and	and	CCONJ
taxlaw-2819	116	41	homeless	homeless	ADJ
taxlaw-2819	116	42	income	income	NOUN
taxlaw-2819	116	43	:	:	PUNCT
taxlaw-2819	116	44	collection	collection	NOUN
taxlaw-2819	116	45	at	at	ADP
taxlaw-2819	116	46	source	source	NOUN
taxlaw-2819	116	47	is	be	AUX
taxlaw-2819	116	48	the	the	DET
taxlaw-2819	116	49	linchpin	linchpin	NOUN
taxlaw-2819	116	50	,	,	PUNCT
taxlaw-2819	116	51	65	65	NUM
taxlaw-2819	116	52	tax	tax	NOUN
taxlaw-2819	116	53	l.	l.	PROPN
taxlaw-2819	116	54	rev	rev	PROPN
taxlaw-2819	116	55	.	.	PROPN
taxlaw-2819	116	56	535	535	NUM
taxlaw-2819	116	57	(	(	PUNCT
taxlaw-2819	116	58	2012	2012	NUM
taxlaw-2819	116	59	)	)	PUNCT
taxlaw-2819	116	60	.	.	PUNCT
taxlaw-2819	117	1	11	11	NUM
taxlaw-2819	117	2	as	as	SCONJ
taxlaw-2819	117	3	will	will	AUX
taxlaw-2819	117	4	be	be	AUX
taxlaw-2819	117	5	seen	see	VERB
taxlaw-2819	117	6	below	below	ADV
taxlaw-2819	117	7	,	,	PUNCT
taxlaw-2819	117	8	it	it	PRON
taxlaw-2819	117	9	was	be	AUX
taxlaw-2819	117	10	a	a	DET
taxlaw-2819	117	11	colossal	colossal	ADJ
taxlaw-2819	117	12	mistake	mistake	NOUN
taxlaw-2819	117	13	because	because	SCONJ
taxlaw-2819	117	14	the	the	DET
taxlaw-2819	117	15	league	league	NOUN
taxlaw-2819	117	16	of	of	ADP
taxlaw-2819	117	17	nations	nation	NOUN
taxlaw-2819	117	18	assumed	assume	VERB
taxlaw-2819	117	19	that	that	SCONJ
taxlaw-2819	117	20	all	all	DET
taxlaw-2819	117	21	countries	country	NOUN
taxlaw-2819	117	22	would	would	AUX
taxlaw-2819	117	23	adopt	adopt	VERB
taxlaw-2819	117	24	the	the	DET
taxlaw-2819	117	25	same	same	ADJ
taxlaw-2819	117	26	tax	tax	NOUN
taxlaw-2819	117	27	policies	policy	NOUN
taxlaw-2819	117	28	and	and	CCONJ
taxlaw-2819	117	29	rates	rate	NOUN
taxlaw-2819	117	30	.	.	PUNCT
taxlaw-2819	118	1	see	see	VERB
taxlaw-2819	118	2	parts	part	NOUN
taxlaw-2819	118	3	xi	xi	X
taxlaw-2819	118	4	and	and	CCONJ
taxlaw-2819	118	5	xii	xii	PROPN
taxlaw-2819	118	6	.	.	PUNCT
taxlaw-2819	119	1	12	12	NUM
taxlaw-2819	119	2	see	see	VERB
taxlaw-2819	119	3	supra	supra	PROPN
taxlaw-2819	119	4	note	note	PROPN
taxlaw-2819	119	5	8	8	NUM
taxlaw-2819	119	6	.	.	SYM
taxlaw-2819	119	7	13	13	NUM
taxlaw-2819	119	8	see	see	VERB
taxlaw-2819	119	9	oecd	oecd	PROPN
taxlaw-2819	119	10	transfer	transfer	NOUN
taxlaw-2819	119	11	pricing	pricing	NOUN
taxlaw-2819	119	12	,	,	PUNCT
taxlaw-2819	119	13	supra	supra	PROPN
taxlaw-2819	119	14	note	note	NOUN
taxlaw-2819	119	15	6	6	NUM
taxlaw-2819	119	16	,	,	PUNCT
taxlaw-2819	119	17	at	at	ADP
taxlaw-2819	119	18	¶¶	¶¶	PROPN
taxlaw-2819	119	19	2.06[4][a	2.06[4][a	NUM
taxlaw-2819	119	20	]	]	PUNCT
taxlaw-2819	119	21	,	,	PUNCT
taxlaw-2819	119	22	2.06[4][c	2.06[4][c	NUM
taxlaw-2819	119	23	]	]	PUNCT
taxlaw-2819	119	24	,	,	PUNCT
taxlaw-2819	119	25	12.01[5	12.01[5	NUM
taxlaw-2819	119	26	]	]	X
taxlaw-2819	119	27	.	.	PUNCT
taxlaw-2819	120	1	2013	2013	NUM
taxlaw-2819	120	2	]	]	PUNCT
taxlaw-2819	120	3	income	income	NOUN
taxlaw-2819	120	4	tax	tax	NOUN
taxlaw-2819	120	5	treaty	treaty	NOUN
taxlaw-2819	120	6	policy	policy	NOUN
taxlaw-2819	120	7	in	in	ADP
taxlaw-2819	120	8	the	the	DET
taxlaw-2819	120	9	21st	21st	ADJ
taxlaw-2819	120	10	century	century	NOUN
taxlaw-2819	120	11	:	:	PUNCT
taxlaw-2819	120	12	7	7	NUM
taxlaw-2819	120	13	residence	residence	NOUN
taxlaw-2819	120	14	vs.	vs.	ADP
taxlaw-2819	120	15	source	source	NOUN
taxlaw-2819	120	16	domestic	domestic	ADJ
taxlaw-2819	120	17	foreign	foreign	ADJ
taxlaw-2819	120	18	tax	tax	NOUN
taxlaw-2819	120	19	credit	credit	NOUN
taxlaw-2819	120	20	mechanisms	mechanism	NOUN
taxlaw-2819	120	21	,	,	PUNCT
taxlaw-2819	120	22	has	have	AUX
taxlaw-2819	120	23	given	give	VERB
taxlaw-2819	120	24	rise	rise	NOUN
taxlaw-2819	120	25	to	to	ADP
taxlaw-2819	120	26	tax	tax	NOUN
taxlaw-2819	120	27	base	base	NOUN
taxlaw-2819	120	28	defense	defense	NOUN
taxlaw-2819	120	29	concerns	concern	NOUN
taxlaw-2819	120	30	of	of	ADP
taxlaw-2819	120	31	both	both	DET
taxlaw-2819	120	32	mnes	mne	NOUN
taxlaw-2819	120	33	and	and	CCONJ
taxlaw-2819	120	34	their	their	PRON
taxlaw-2819	120	35	residence	residence	NOUN
taxlaw-2819	120	36	countries.14	countries.14	PROPN
taxlaw-2819	120	37	as	as	SCONJ
taxlaw-2819	120	38	will	will	AUX
taxlaw-2819	120	39	be	be	AUX
taxlaw-2819	120	40	developed	develop	VERB
taxlaw-2819	120	41	below,15	below,15	ADJ
taxlaw-2819	120	42	the	the	DET
taxlaw-2819	120	43	league	league	PROPN
taxlaw-2819	120	44	of	of	ADP
taxlaw-2819	120	45	nations	nation	NOUN
taxlaw-2819	120	46	model	model	NOUN
taxlaw-2819	120	47	was	be	AUX
taxlaw-2819	120	48	constructed	construct	VERB
taxlaw-2819	120	49	from	from	ADP
taxlaw-2819	120	50	distinct	distinct	ADJ
taxlaw-2819	120	51	policy	policy	NOUN
taxlaw-2819	120	52	judgments	judgment	NOUN
taxlaw-2819	120	53	:	:	PUNCT
taxlaw-2819	120	54	(	(	PUNCT
taxlaw-2819	120	55	i	i	NOUN
taxlaw-2819	120	56	)	)	PUNCT
taxlaw-2819	120	57	source	source	NOUN
taxlaw-2819	120	58	country	country	NOUN
taxlaw-2819	120	59	should	should	AUX
taxlaw-2819	120	60	tax	tax	VERB
taxlaw-2819	120	61	local	local	ADJ
taxlaw-2819	120	62	operations	operation	NOUN
taxlaw-2819	120	63	;	;	PUNCT
taxlaw-2819	120	64	(	(	PUNCT
taxlaw-2819	120	65	ii	ii	NOUN
taxlaw-2819	120	66	)	)	PUNCT
taxlaw-2819	120	67	residual	residual	ADJ
taxlaw-2819	120	68	income	income	NOUN
taxlaw-2819	120	69	should	should	AUX
taxlaw-2819	120	70	be	be	AUX
taxlaw-2819	120	71	earned	earn	VERB
taxlaw-2819	120	72	by	by	ADP
taxlaw-2819	120	73	the	the	DET
taxlaw-2819	120	74	residence	residence	NOUN
taxlaw-2819	120	75	country	country	NOUN
taxlaw-2819	120	76	;	;	PUNCT
taxlaw-2819	120	77	(	(	PUNCT
taxlaw-2819	120	78	iii	iii	X
taxlaw-2819	120	79	)	)	PUNCT
taxlaw-2819	120	80	the	the	DET
taxlaw-2819	120	81	presence	presence	NOUN
taxlaw-2819	120	82	of	of	ADP
taxlaw-2819	120	83	an	an	DET
taxlaw-2819	120	84	interim	interim	ADJ
taxlaw-2819	120	85	holding	hold	VERB
taxlaw-2819	120	86	company	company	NOUN
taxlaw-2819	120	87	in	in	ADP
taxlaw-2819	120	88	a	a	DET
taxlaw-2819	120	89	country	country	NOUN
taxlaw-2819	120	90	should	should	AUX
taxlaw-2819	120	91	cause	cause	VERB
taxlaw-2819	120	92	that	that	DET
taxlaw-2819	120	93	country	country	NOUN
taxlaw-2819	120	94	to	to	PART
taxlaw-2819	120	95	be	be	AUX
taxlaw-2819	120	96	treated	treat	VERB
taxlaw-2819	120	97	as	as	ADP
taxlaw-2819	120	98	a	a	DET
taxlaw-2819	120	99	residence	residence	NOUN
taxlaw-2819	120	100	country	country	NOUN
taxlaw-2819	120	101	;	;	PUNCT
taxlaw-2819	120	102	(	(	PUNCT
taxlaw-2819	120	103	iv	iv	X
taxlaw-2819	120	104	)	)	PUNCT
taxlaw-2819	120	105	subsidiaries	subsidiary	NOUN
taxlaw-2819	120	106	,	,	PUNCT
taxlaw-2819	120	107	by	by	ADP
taxlaw-2819	120	108	themselves	themselves	PRON
taxlaw-2819	120	109	,	,	PUNCT
taxlaw-2819	120	110	should	should	AUX
taxlaw-2819	120	111	not	not	PART
taxlaw-2819	120	112	be	be	AUX
taxlaw-2819	120	113	treated	treat	VERB
taxlaw-2819	120	114	as	as	ADP
taxlaw-2819	120	115	permanent	permanent	ADJ
taxlaw-2819	120	116	establishments	establishment	NOUN
taxlaw-2819	120	117	of	of	ADP
taxlaw-2819	120	118	the	the	DET
taxlaw-2819	120	119	offshore	offshore	ADJ
taxlaw-2819	120	120	parent	parent	NOUN
taxlaw-2819	120	121	company	company	NOUN
taxlaw-2819	120	122	;	;	PUNCT
taxlaw-2819	120	123	and	and	CCONJ
taxlaw-2819	120	124	(	(	PUNCT
taxlaw-2819	120	125	v	v	NOUN
taxlaw-2819	120	126	)	)	PUNCT
taxlaw-2819	120	127	tp	tp	NOUN
taxlaw-2819	120	128	is	be	AUX
taxlaw-2819	120	129	to	to	PART
taxlaw-2819	120	130	be	be	AUX
taxlaw-2819	120	131	applied	apply	VERB
taxlaw-2819	120	132	on	on	ADP
taxlaw-2819	120	133	a	a	DET
taxlaw-2819	120	134	separate	separate	ADJ
taxlaw-2819	120	135	account	account	NOUN
taxlaw-2819	120	136	basis	basis	NOUN
taxlaw-2819	120	137	(	(	PUNCT
taxlaw-2819	120	138	collectively	collectively	ADV
taxlaw-2819	120	139	,	,	PUNCT
taxlaw-2819	120	140	the	the	DET
taxlaw-2819	120	141	“	"	PUNCT
taxlaw-2819	120	142	foundational	foundational	ADJ
taxlaw-2819	120	143	premise	premise	NOUN
taxlaw-2819	120	144	”	"	PUNCT
taxlaw-2819	120	145	)	)	PUNCT
taxlaw-2819	120	146	.	.	PUNCT
taxlaw-2819	121	1	as	as	ADP
taxlaw-2819	121	2	a	a	DET
taxlaw-2819	121	3	consequence	consequence	NOUN
taxlaw-2819	121	4	of	of	ADP
taxlaw-2819	121	5	these	these	DET
taxlaw-2819	121	6	elements	element	NOUN
taxlaw-2819	121	7	,	,	PUNCT
taxlaw-2819	121	8	the	the	DET
taxlaw-2819	121	9	effective	effective	ADJ
taxlaw-2819	121	10	tax	tax	NOUN
taxlaw-2819	121	11	rate	rate	NOUN
taxlaw-2819	121	12	planning	planning	NOUN
taxlaw-2819	121	13	paradigm	paradigm	NOUN
taxlaw-2819	121	14	of	of	ADP
taxlaw-2819	121	15	mnes	mne	NOUN
taxlaw-2819	121	16	has	have	AUX
taxlaw-2819	121	17	been	be	AUX
taxlaw-2819	121	18	to	to	PART
taxlaw-2819	121	19	utilize	utilize	VERB
taxlaw-2819	121	20	the	the	DET
taxlaw-2819	121	21	existing	exist	VERB
taxlaw-2819	121	22	treaty	treaty	NOUN
taxlaw-2819	121	23	and	and	CCONJ
taxlaw-2819	121	24	tp	tp	ADP
taxlaw-2819	121	25	policies	policy	NOUN
taxlaw-2819	121	26	to	to	PART
taxlaw-2819	121	27	earn	earn	VERB
taxlaw-2819	121	28	a	a	DET
taxlaw-2819	121	29	material	material	NOUN
taxlaw-2819	121	30	portion	portion	NOUN
taxlaw-2819	121	31	of	of	ADP
taxlaw-2819	121	32	their	their	PRON
taxlaw-2819	121	33	combined	combine	VERB
taxlaw-2819	121	34	income	income	NOUN
taxlaw-2819	121	35	in	in	ADP
taxlaw-2819	121	36	lowor	lowor	PROPN
taxlaw-2819	121	37	no	no	PROPN
taxlaw-2819	121	38	-	-	PUNCT
taxlaw-2819	121	39	tax	tax	NOUN
taxlaw-2819	121	40	jurisdictions.16	jurisdictions.16	PROPN
taxlaw-2819	121	41	taxation	taxation	NOUN
taxlaw-2819	121	42	is	be	AUX
taxlaw-2819	121	43	a	a	DET
taxlaw-2819	121	44	cost	cost	NOUN
taxlaw-2819	121	45	of	of	ADP
taxlaw-2819	121	46	doing	do	VERB
taxlaw-2819	121	47	business	business	NOUN
taxlaw-2819	121	48	and	and	CCONJ
taxlaw-2819	121	49	,	,	PUNCT
taxlaw-2819	121	50	like	like	ADP
taxlaw-2819	121	51	all	all	DET
taxlaw-2819	121	52	other	other	ADJ
taxlaw-2819	121	53	costs	cost	NOUN
taxlaw-2819	121	54	,	,	PUNCT
taxlaw-2819	121	55	it	it	PRON
taxlaw-2819	121	56	is	be	AUX
taxlaw-2819	121	57	a	a	DET
taxlaw-2819	121	58	critical	critical	ADJ
taxlaw-2819	121	59	element	element	NOUN
taxlaw-2819	121	60	of	of	ADP
taxlaw-2819	121	61	competition	competition	NOUN
taxlaw-2819	121	62	in	in	ADP
taxlaw-2819	121	63	all	all	DET
taxlaw-2819	121	64	industries	industry	NOUN
taxlaw-2819	121	65	that	that	PRON
taxlaw-2819	121	66	must	must	AUX
taxlaw-2819	121	67	be	be	AUX
taxlaw-2819	121	68	managed	manage	VERB
taxlaw-2819	121	69	and	and	CCONJ
taxlaw-2819	121	70	controlled	control	VERB
taxlaw-2819	121	71	.	.	PUNCT
taxlaw-2819	122	1	what	what	PRON
taxlaw-2819	122	2	was	be	AUX
taxlaw-2819	122	3	envisioned	envision	VERB
taxlaw-2819	122	4	as	as	ADP
taxlaw-2819	122	5	an	an	DET
taxlaw-2819	122	6	allocation	allocation	NOUN
taxlaw-2819	122	7	of	of	ADP
taxlaw-2819	122	8	taxing	tax	VERB
taxlaw-2819	122	9	rights	right	NOUN
taxlaw-2819	122	10	in	in	ADP
taxlaw-2819	122	11	favor	favor	NOUN
taxlaw-2819	122	12	of	of	ADP
taxlaw-2819	122	13	residence	residence	NOUN
taxlaw-2819	122	14	countries	country	NOUN
taxlaw-2819	122	15	has	have	AUX
taxlaw-2819	122	16	resulted	result	VERB
taxlaw-2819	122	17	in	in	ADP
taxlaw-2819	122	18	the	the	DET
taxlaw-2819	122	19	creation	creation	NOUN
taxlaw-2819	122	20	of	of	ADP
taxlaw-2819	122	21	“	"	PUNCT
taxlaw-2819	122	22	homeless	homeless	ADJ
taxlaw-2819	122	23	income	income	NOUN
taxlaw-2819	122	24	”	"	PUNCT
taxlaw-2819	122	25	(	(	PUNCT
taxlaw-2819	122	26	income	income	NOUN
taxlaw-2819	122	27	that	that	PRON
taxlaw-2819	122	28	is	be	AUX
taxlaw-2819	122	29	not	not	PART
taxlaw-2819	122	30	effectively	effectively	ADV
taxlaw-2819	122	31	taxed	tax	VERB
taxlaw-2819	122	32	in	in	ADP
taxlaw-2819	122	33	either	either	CCONJ
taxlaw-2819	122	34	the	the	DET
taxlaw-2819	122	35	source	source	NOUN
taxlaw-2819	122	36	country	country	NOUN
taxlaw-2819	122	37	or	or	CCONJ
taxlaw-2819	122	38	the	the	DET
taxlaw-2819	122	39	ultimate	ultimate	ADJ
taxlaw-2819	122	40	residence	residence	NOUN
taxlaw-2819	122	41	country	country	NOUN
taxlaw-2819	122	42	via	via	ADP
taxlaw-2819	122	43	full	full	ADJ
taxlaw-2819	122	44	domestic	domestic	ADJ
taxlaw-2819	122	45	net	net	ADJ
taxlaw-2819	122	46	basis	basis	NOUN
taxlaw-2819	122	47	taxation).17	taxation).17	PROPN
taxlaw-2819	122	48	the	the	DET
taxlaw-2819	122	49	resultant	resultant	NOUN
taxlaw-2819	122	50	perceived	perceive	VERB
taxlaw-2819	122	51	tax	tax	NOUN
taxlaw-2819	122	52	base	base	NOUN
taxlaw-2819	122	53	erosion	erosion	NOUN
taxlaw-2819	122	54	in	in	ADP
taxlaw-2819	122	55	both	both	DET
taxlaw-2819	122	56	residence	residence	NOUN
taxlaw-2819	122	57	and	and	CCONJ
taxlaw-2819	122	58	source	source	NOUN
taxlaw-2819	122	59	countries	country	NOUN
taxlaw-2819	122	60	has	have	AUX
taxlaw-2819	122	61	been	be	AUX
taxlaw-2819	122	62	addressed	address	VERB
taxlaw-2819	122	63	by	by	ADP
taxlaw-2819	122	64	an	an	DET
taxlaw-2819	122	65	ever	ever	ADV
taxlaw-2819	122	66	-	-	PUNCT
taxlaw-2819	122	67	spreading	spread	VERB
taxlaw-2819	122	68	range	range	NOUN
taxlaw-2819	122	69	of	of	ADP
taxlaw-2819	122	70	domestic	domestic	ADJ
taxlaw-2819	122	71	tax	tax	NOUN
taxlaw-2819	122	72	regimes	regime	NOUN
taxlaw-2819	122	73	(	(	PUNCT
taxlaw-2819	122	74	controlled	control	VERB
taxlaw-2819	122	75	foreign	foreign	ADJ
taxlaw-2819	122	76	corporation	corporation	NOUN
taxlaw-2819	122	77	,	,	PUNCT
taxlaw-2819	122	78	foreign	foreign	ADJ
taxlaw-2819	122	79	tax	tax	NOUN
taxlaw-2819	122	80	credit	credit	NOUN
taxlaw-2819	122	81	,	,	PUNCT
taxlaw-2819	122	82	earnings	earning	NOUN
taxlaw-2819	122	83	stripping	stripping	NOUN
taxlaw-2819	122	84	,	,	PUNCT
taxlaw-2819	122	85	and	and	CCONJ
taxlaw-2819	122	86	so	so	ADV
taxlaw-2819	122	87	on	on	ADV
taxlaw-2819	122	88	)	)	PUNCT
taxlaw-2819	122	89	,	,	PUNCT
taxlaw-2819	122	90	as	as	ADV
taxlaw-2819	122	91	well	well	ADV
taxlaw-2819	122	92	as	as	ADP
taxlaw-2819	122	93	anti	anti	ADJ
taxlaw-2819	122	94	-	-	ADJ
taxlaw-2819	122	95	avoidance	avoidance	ADJ
taxlaw-2819	122	96	principles	principle	NOUN
taxlaw-2819	122	97	,	,	PUNCT
taxlaw-2819	122	98	annual	annual	ADJ
taxlaw-2819	122	99	tp	tp	NOUN
taxlaw-2819	122	100	documentation	documentation	NOUN
taxlaw-2819	122	101	requirements	requirement	NOUN
taxlaw-2819	122	102	,	,	PUNCT
taxlaw-2819	122	103	aggressive	aggressive	ADJ
taxlaw-2819	122	104	examination	examination	NOUN
taxlaw-2819	122	105	techniques	technique	NOUN
taxlaw-2819	122	106	,	,	PUNCT
taxlaw-2819	122	107	and	and	CCONJ
taxlaw-2819	122	108	severe	severe	ADJ
taxlaw-2819	122	109	penalty	penalty	NOUN
taxlaw-2819	122	110	policies.18	policies.18	PROPN
taxlaw-2819	122	111	b.	b.	PROPN
taxlaw-2819	123	1	homeless	homeless	ADJ
taxlaw-2819	123	2	income	income	NOUN
taxlaw-2819	123	3	while	while	SCONJ
taxlaw-2819	123	4	the	the	DET
taxlaw-2819	123	5	foundational	foundational	ADJ
taxlaw-2819	123	6	premise	premise	NOUN
taxlaw-2819	123	7	resulted	result	VERB
taxlaw-2819	123	8	in	in	ADP
taxlaw-2819	123	9	allocation	allocation	NOUN
taxlaw-2819	123	10	of	of	ADP
taxlaw-2819	123	11	the	the	DET
taxlaw-2819	123	12	primary	primary	ADJ
taxlaw-2819	123	13	right	right	NOUN
taxlaw-2819	123	14	to	to	PART
taxlaw-2819	123	15	tax	tax	VERB
taxlaw-2819	123	16	residual	residual	ADJ
taxlaw-2819	123	17	income	income	NOUN
taxlaw-2819	123	18	to	to	ADP
taxlaw-2819	123	19	residence	residence	NOUN
taxlaw-2819	123	20	countries	country	NOUN
taxlaw-2819	123	21	,	,	PUNCT
taxlaw-2819	123	22	it	it	PRON
taxlaw-2819	123	23	also	also	ADV
taxlaw-2819	123	24	,	,	PUNCT
taxlaw-2819	123	25	ironically	ironically	ADV
taxlaw-2819	123	26	enough	enough	ADV
taxlaw-2819	123	27	,	,	PUNCT
taxlaw-2819	123	28	spawned	spawn	VERB
taxlaw-2819	123	29	the	the	DET
taxlaw-2819	123	30	phenomenon	phenomenon	NOUN
taxlaw-2819	123	31	of	of	ADP
taxlaw-2819	123	32	homeless	homeless	ADJ
taxlaw-2819	123	33	income	income	NOUN
taxlaw-2819	123	34	.	.	PUNCT
taxlaw-2819	124	1	the	the	DET
taxlaw-2819	124	2	irony	irony	NOUN
taxlaw-2819	124	3	is	be	AUX
taxlaw-2819	124	4	further	far	ADV
taxlaw-2819	124	5	heightened	heighten	VERB
taxlaw-2819	124	6	in	in	ADP
taxlaw-2819	124	7	the	the	DET
taxlaw-2819	124	8	current	current	ADJ
taxlaw-2819	124	9	period	period	NOUN
taxlaw-2819	124	10	as	as	SCONJ
taxlaw-2819	124	11	these	these	DET
taxlaw-2819	124	12	same	same	ADJ
taxlaw-2819	124	13	residence	residence	NOUN
taxlaw-2819	124	14	countries	country	NOUN
taxlaw-2819	124	15	have	have	AUX
taxlaw-2819	124	16	largely	largely	ADV
taxlaw-2819	124	17	abandoned	abandon	VERB
taxlaw-2819	124	18	worldwide	worldwide	ADJ
taxlaw-2819	124	19	taxation	taxation	NOUN
taxlaw-2819	124	20	of	of	ADP
taxlaw-2819	124	21	mne	mne	PROPN
taxlaw-2819	124	22	activities.19	activities.19	PROPN
taxlaw-2819	125	1	this	this	PRON
taxlaw-2819	125	2	frames	frame	VERB
taxlaw-2819	125	3	an	an	DET
taxlaw-2819	125	4	interesting	interesting	ADJ
taxlaw-2819	125	5	irony	irony	NOUN
taxlaw-2819	125	6	:	:	PUNCT
taxlaw-2819	125	7	the	the	DET
taxlaw-2819	125	8	residence	residence	NOUN
taxlaw-2819	125	9	countries	country	NOUN
taxlaw-2819	125	10	that	that	PRON
taxlaw-2819	125	11	established	establish	VERB
taxlaw-2819	125	12	the	the	DET
taxlaw-2819	125	13	foundational	foundational	ADJ
taxlaw-2819	125	14	premise	premise	NOUN
taxlaw-2819	125	15	have	have	AUX
taxlaw-2819	125	16	largely	largely	ADV
taxlaw-2819	125	17	eschewed	eschew	VERB
taxlaw-2819	125	18	taxation	taxation	NOUN
taxlaw-2819	125	19	of	of	ADP
taxlaw-2819	125	20	extra	extra	ADJ
taxlaw-2819	125	21	-	-	ADJ
taxlaw-2819	125	22	territorial	territorial	ADJ
taxlaw-2819	125	23	income	income	NOUN
taxlaw-2819	125	24	.	.	PUNCT
taxlaw-2819	126	1	the	the	DET
taxlaw-2819	126	2	14	14	NUM
taxlaw-2819	126	3	see	see	VERB
taxlaw-2819	126	4	oecd	oecd	PROPN
taxlaw-2819	126	5	transfer	transfer	NOUN
taxlaw-2819	126	6	pricing	pricing	NOUN
taxlaw-2819	126	7	,	,	PUNCT
taxlaw-2819	126	8	supra	supra	PROPN
taxlaw-2819	126	9	note	note	NOUN
taxlaw-2819	126	10	6	6	NUM
taxlaw-2819	126	11	,	,	PUNCT
taxlaw-2819	126	12	at	at	ADP
taxlaw-2819	126	13	¶	¶	PROPN
taxlaw-2819	126	14	12.04	12.04	NUM
taxlaw-2819	126	15	.	.	PUNCT
taxlaw-2819	127	1	15	15	NUM
taxlaw-2819	127	2	see	see	VERB
taxlaw-2819	127	3	infra	infra	NOUN
taxlaw-2819	127	4	parts	part	NOUN
taxlaw-2819	127	5	iii	iii	X
taxlaw-2819	127	6	–	–	PUNCT
taxlaw-2819	127	7	viii	viii	ADJ
taxlaw-2819	127	8	.	.	PUNCT
taxlaw-2819	128	1	16	16	NUM
taxlaw-2819	128	2	see	see	VERB
taxlaw-2819	128	3	offshore	offshore	ADJ
taxlaw-2819	128	4	profit	profit	NOUN
taxlaw-2819	128	5	shifting	shift	VERB
taxlaw-2819	128	6	and	and	CCONJ
taxlaw-2819	128	7	the	the	DET
taxlaw-2819	128	8	u.s	u.s	PROPN
taxlaw-2819	128	9	.	.	PROPN
taxlaw-2819	128	10	tax	tax	PROPN
taxlaw-2819	128	11	code	code	PROPN
taxlaw-2819	128	12	:	:	PUNCT
taxlaw-2819	128	13	hearing	hear	VERB
taxlaw-2819	128	14	before	before	ADP
taxlaw-2819	128	15	the	the	DET
taxlaw-2819	128	16	permanent	permanent	ADJ
taxlaw-2819	128	17	subcomm	subcomm	NOUN
taxlaw-2819	128	18	.	.	PUNCT
taxlaw-2819	129	1	on	on	ADP
taxlaw-2819	129	2	investigations	investigation	NOUN
taxlaw-2819	129	3	of	of	ADP
taxlaw-2819	129	4	the	the	DET
taxlaw-2819	129	5	s.	s.	PROPN
taxlaw-2819	129	6	comm	comm	NOUN
taxlaw-2819	129	7	.	.	PUNCT
taxlaw-2819	130	1	on	on	ADP
taxlaw-2819	130	2	homeland	homeland	PROPN
taxlaw-2819	130	3	sec	sec	PROPN
taxlaw-2819	130	4	.	.	PROPN
taxlaw-2819	131	1	and	and	CCONJ
taxlaw-2819	131	2	gov'tal	gov'tal	PROPN
taxlaw-2819	131	3	affairs	affair	NOUN
taxlaw-2819	131	4	,	,	PUNCT
taxlaw-2819	131	5	112th	112th	PROPN
taxlaw-2819	131	6	cong	cong	NOUN
taxlaw-2819	131	7	.	.	PUNCT
taxlaw-2819	132	1	(	(	PUNCT
taxlaw-2819	132	2	2012	2012	NUM
taxlaw-2819	132	3	)	)	PUNCT
taxlaw-2819	132	4	.	.	PUNCT
taxlaw-2819	133	1	the	the	DET
taxlaw-2819	133	2	global	global	ADJ
taxlaw-2819	133	3	popular	popular	ADJ
taxlaw-2819	133	4	and	and	CCONJ
taxlaw-2819	133	5	financial	financial	ADJ
taxlaw-2819	133	6	press	press	NOUN
taxlaw-2819	133	7	have	have	AUX
taxlaw-2819	133	8	also	also	ADV
taxlaw-2819	133	9	traced	trace	VERB
taxlaw-2819	133	10	these	these	DET
taxlaw-2819	133	11	debates	debate	NOUN
taxlaw-2819	133	12	.	.	PUNCT
taxlaw-2819	134	1	see	see	VERB
taxlaw-2819	134	2	,	,	PUNCT
taxlaw-2819	134	3	e.g.	e.g.	ADV
taxlaw-2819	134	4	,	,	PUNCT
taxlaw-2819	134	5	charles	charles	PROPN
taxlaw-2819	134	6	duhigg	duhigg	PROPN
taxlaw-2819	134	7	&	&	CCONJ
taxlaw-2819	134	8	david	david	PROPN
taxlaw-2819	134	9	kocieniewski	kocieniewski	PROPN
taxlaw-2819	134	10	,	,	PUNCT
taxlaw-2819	134	11	how	how	SCONJ
taxlaw-2819	134	12	apple	apple	NOUN
taxlaw-2819	134	13	sidesteps	sidestep	VERB
taxlaw-2819	134	14	billions	billion	NOUN
taxlaw-2819	134	15	in	in	ADP
taxlaw-2819	134	16	taxes	taxis	NOUN
taxlaw-2819	134	17	,	,	PUNCT
taxlaw-2819	134	18	n.y	n.y	PROPN
taxlaw-2819	134	19	.	.	PROPN
taxlaw-2819	134	20	times	times	PROPN
taxlaw-2819	134	21	,	,	PUNCT
taxlaw-2819	134	22	apr	apr	PROPN
taxlaw-2819	134	23	.	.	PROPN
taxlaw-2819	134	24	29	29	NUM
taxlaw-2819	134	25	,	,	PUNCT
taxlaw-2819	134	26	2012	2012	NUM
taxlaw-2819	134	27	,	,	PUNCT
taxlaw-2819	134	28	at	at	ADP
taxlaw-2819	134	29	a1	a1	NOUN
taxlaw-2819	134	30	;	;	PUNCT
taxlaw-2819	134	31	john	john	PROPN
taxlaw-2819	134	32	d.	d.	PROPN
taxlaw-2819	134	33	mckinnon	mckinnon	PROPN
taxlaw-2819	134	34	&	&	CCONJ
taxlaw-2819	134	35	scott	scott	PROPN
taxlaw-2819	134	36	thurm	thurm	PROPN
taxlaw-2819	134	37	,	,	PUNCT
taxlaw-2819	134	38	u.s	u.s	PROPN
taxlaw-2819	134	39	.	.	PROPN
taxlaw-2819	134	40	firms	firm	NOUN
taxlaw-2819	134	41	move	move	VERB
taxlaw-2819	134	42	abroad	abroad	ADV
taxlaw-2819	134	43	to	to	PART
taxlaw-2819	134	44	cut	cut	VERB
taxlaw-2819	134	45	taxes	taxis	NOUN
taxlaw-2819	134	46	:	:	PUNCT
taxlaw-2819	134	47	despite	despite	SCONJ
taxlaw-2819	134	48	’	’	NUM
taxlaw-2819	134	49	04	04	NUM
taxlaw-2819	134	50	law	law	NOUN
taxlaw-2819	134	51	,	,	PUNCT
taxlaw-2819	134	52	companies	company	NOUN
taxlaw-2819	134	53	reincorporate	reincorporate	VERB
taxlaw-2819	134	54	overseas	overseas	ADV
taxlaw-2819	134	55	,	,	PUNCT
taxlaw-2819	134	56	saving	save	VERB
taxlaw-2819	134	57	big	big	ADJ
taxlaw-2819	134	58	sums	sum	NOUN
taxlaw-2819	134	59	on	on	ADP
taxlaw-2819	134	60	taxes	taxis	NOUN
taxlaw-2819	134	61	,	,	PUNCT
taxlaw-2819	135	1	wall	wall	PROPN
taxlaw-2819	135	2	st	st	PROPN
taxlaw-2819	135	3	.	.	PROPN
taxlaw-2819	135	4	j.	j.	PROPN
taxlaw-2819	135	5	(	(	PUNCT
taxlaw-2819	135	6	aug	aug	PROPN
taxlaw-2819	135	7	.	.	PROPN
taxlaw-2819	135	8	28	28	NUM
taxlaw-2819	135	9	,	,	PUNCT
taxlaw-2819	135	10	2012	2012	NUM
taxlaw-2819	135	11	)	)	PUNCT
taxlaw-2819	135	12	available	available	ADJ
taxlaw-2819	135	13	at	at	ADP
taxlaw-2819	135	14	http://online.wsj.com/article/sb10000872396390444230504577615232602107536.html	http://online.wsj.com/article/sb10000872396390444230504577615232602107536.html	PROPN
taxlaw-2819	135	15	.	.	PUNCT
taxlaw-2819	136	1	17	17	NUM
taxlaw-2819	136	2	see	see	VERB
taxlaw-2819	136	3	wells	wells	PROPN
taxlaw-2819	136	4	&	&	CCONJ
taxlaw-2819	136	5	lowell	lowell	PROPN
taxlaw-2819	136	6	,	,	PUNCT
taxlaw-2819	136	7	homeless	homeless	ADJ
taxlaw-2819	136	8	income	income	NOUN
taxlaw-2819	136	9	and	and	CCONJ
taxlaw-2819	136	10	tax	tax	NOUN
taxlaw-2819	136	11	base	base	NOUN
taxlaw-2819	136	12	erosion	erosion	NOUN
taxlaw-2819	136	13	,	,	PUNCT
taxlaw-2819	136	14	supra	supra	PROPN
taxlaw-2819	136	15	note	note	NOUN
taxlaw-2819	136	16	10	10	NUM
taxlaw-2819	136	17	,	,	PUNCT
taxlaw-2819	136	18	at	at	ADP
taxlaw-2819	136	19	537–38	537–38	NUM
taxlaw-2819	136	20	.	.	PUNCT
taxlaw-2819	137	1	see	see	VERB
taxlaw-2819	137	2	also	also	ADV
taxlaw-2819	137	3	edward	edward	PROPN
taxlaw-2819	137	4	d.	d.	PROPN
taxlaw-2819	137	5	kleinbard	kleinbard	PROPN
taxlaw-2819	137	6	,	,	PUNCT
taxlaw-2819	137	7	stateless	stateless	NOUN
taxlaw-2819	137	8	income	income	NOUN
taxlaw-2819	137	9	’s	’s	PART
taxlaw-2819	137	10	challenge	challenge	NOUN
taxlaw-2819	137	11	to	to	ADP
taxlaw-2819	137	12	tax	tax	NOUN
taxlaw-2819	137	13	policy	policy	NOUN
taxlaw-2819	137	14	,	,	PUNCT
taxlaw-2819	137	15	tax	tax	NOUN
taxlaw-2819	137	16	notes	note	NOUN
taxlaw-2819	137	17	int’l	int’l	PRON
taxlaw-2819	137	18	,	,	PUNCT
taxlaw-2819	137	19	oct	oct	PROPN
taxlaw-2819	137	20	.	.	PROPN
taxlaw-2819	137	21	29	29	NUM
taxlaw-2819	137	22	,	,	PUNCT
taxlaw-2819	137	23	2012	2012	NUM
taxlaw-2819	137	24	,	,	PUNCT
taxlaw-2819	137	25	at	at	ADP
taxlaw-2819	137	26	499	499	NUM
taxlaw-2819	137	27	.	.	PUNCT
taxlaw-2819	137	28	18	18	NUM
taxlaw-2819	137	29	a	a	DET
taxlaw-2819	137	30	summary	summary	NOUN
taxlaw-2819	137	31	of	of	ADP
taxlaw-2819	137	32	the	the	DET
taxlaw-2819	137	33	tp	tp	NOUN
taxlaw-2819	137	34	principles	principle	NOUN
taxlaw-2819	137	35	in	in	ADP
taxlaw-2819	137	36	each	each	PRON
taxlaw-2819	137	37	of	of	ADP
taxlaw-2819	137	38	more	more	ADJ
taxlaw-2819	137	39	than	than	ADP
taxlaw-2819	137	40	70	70	NUM
taxlaw-2819	137	41	countries	country	NOUN
taxlaw-2819	137	42	is	be	AUX
taxlaw-2819	137	43	collected	collect	VERB
taxlaw-2819	137	44	in	in	ADP
taxlaw-2819	137	45	oecd	oecd	PROPN
taxlaw-2819	137	46	transfer	transfer	NOUN
taxlaw-2819	137	47	pricing	pricing	NOUN
taxlaw-2819	137	48	,	,	PUNCT
taxlaw-2819	137	49	supra	supra	PROPN
taxlaw-2819	137	50	note	note	PROPN
taxlaw-2819	137	51	6	6	NUM
taxlaw-2819	137	52	,	,	PUNCT
taxlaw-2819	137	53	at	at	ADP
taxlaw-2819	137	54	ch	ch	NOUN
taxlaw-2819	137	55	.	.	PROPN
taxlaw-2819	138	1	14	14	NUM
taxlaw-2819	138	2	.	.	X
taxlaw-2819	139	1	19	19	NUM
taxlaw-2819	140	1	the	the	DET
taxlaw-2819	140	2	united	united	PROPN
taxlaw-2819	140	3	states	states	PROPN
taxlaw-2819	140	4	is	be	AUX
taxlaw-2819	140	5	now	now	ADV
taxlaw-2819	140	6	the	the	DET
taxlaw-2819	140	7	last	last	ADJ
taxlaw-2819	140	8	large	large	ADJ
taxlaw-2819	140	9	major	major	ADJ
taxlaw-2819	140	10	industrial	industrial	ADJ
taxlaw-2819	140	11	country	country	NOUN
taxlaw-2819	140	12	to	to	PART
taxlaw-2819	140	13	not	not	PART
taxlaw-2819	140	14	have	have	VERB
taxlaw-2819	140	15	a	a	DET
taxlaw-2819	140	16	territorial	territorial	ADJ
taxlaw-2819	140	17	tax	tax	NOUN
taxlaw-2819	140	18	regime	regime	NOUN
taxlaw-2819	140	19	.	.	PUNCT
taxlaw-2819	141	1	see	see	VERB
taxlaw-2819	141	2	price	price	NOUN
taxlaw-2819	141	3	waterhouse	waterhouse	NOUN
taxlaw-2819	141	4	coopers	cooper	NOUN
taxlaw-2819	141	5	,	,	PUNCT
taxlaw-2819	141	6	pwc	pwc	PROPN
taxlaw-2819	141	7	reviews	reviews	PROPN
taxlaw-2819	141	8	u.k	u.k	PROPN
taxlaw-2819	141	9	.	.	PROPN
taxlaw-2819	141	10	finance	finance	NOUN
taxlaw-2819	141	11	bill	bill	NOUN
taxlaw-2819	141	12	provisions	provision	NOUN
taxlaw-2819	141	13	on	on	ADP
taxlaw-2819	141	14	foreign	foreign	ADJ
taxlaw-2819	141	15	profit	profit	NOUN
taxlaw-2819	141	16	repatriation	repatriation	NOUN
taxlaw-2819	141	17	,	,	PUNCT
taxlaw-2819	141	18	2009	2009	NUM
taxlaw-2819	141	19	,	,	PUNCT
taxlaw-2819	141	20	available	available	ADJ
taxlaw-2819	141	21	at	at	ADP
taxlaw-2819	141	22	tax	tax	PROPN
taxlaw-2819	141	23	doc	doc	PROPN
taxlaw-2819	141	24	.	.	PROPN
taxlaw-2819	141	25	2009	2009	NUM
taxlaw-2819	141	26	-	-	SYM
taxlaw-2819	141	27	10308	10308	NUM
taxlaw-2819	141	28	,	,	PUNCT
taxlaw-2819	141	29	2009	2009	NUM
taxlaw-2819	141	30	wtd	wtd	NOUN
taxlaw-2819	141	31	87	87	NUM
taxlaw-2819	141	32	-	-	SYM
taxlaw-2819	141	33	22	22	NUM
taxlaw-2819	141	34	;	;	PUNCT
taxlaw-2819	141	35	see	see	VERB
taxlaw-2819	141	36	also	also	ADV
taxlaw-2819	141	37	tom	tom	PROPN
taxlaw-2819	141	38	neubig	neubig	PROPN
taxlaw-2819	141	39	&	&	CCONJ
taxlaw-2819	141	40	barbara	barbara	PROPN
taxlaw-2819	141	41	m.	m.	PROPN
taxlaw-2819	141	42	angus	angus	PROPN
taxlaw-2819	141	43	,	,	PUNCT
taxlaw-2819	141	44	japan	japan	PROPN
taxlaw-2819	141	45	’s	’s	PART
taxlaw-2819	141	46	move	move	NOUN
taxlaw-2819	141	47	to	to	ADP
taxlaw-2819	141	48	territorial	territorial	ADJ
taxlaw-2819	141	49	contrasts	contrast	NOUN
taxlaw-2819	141	50	with	with	ADP
taxlaw-2819	141	51	u.s	u.s	PROPN
taxlaw-2819	141	52	.	.	PROPN
taxlaw-2819	141	53	tax	tax	NOUN
taxlaw-2819	141	54	policy	policy	NOUN
taxlaw-2819	141	55	,	,	PUNCT
taxlaw-2819	141	56	54	54	NUM
taxlaw-2819	141	57	tax	tax	NOUN
taxlaw-2819	141	58	notes	note	NOUN
taxlaw-2819	141	59	int’l	int’l	NOUN
taxlaw-2819	141	60	252	252	NUM
taxlaw-2819	141	61	,	,	PUNCT
taxlaw-2819	141	62	252	252	NUM
taxlaw-2819	141	63	(	(	PUNCT
taxlaw-2819	141	64	2009	2009	NUM
taxlaw-2819	141	65	)	)	PUNCT
taxlaw-2819	141	66	(	(	PUNCT
taxlaw-2819	141	67	pointing	point	VERB
taxlaw-2819	141	68	out	out	ADP
taxlaw-2819	141	69	that	that	SCONJ
taxlaw-2819	141	70	the	the	DET
taxlaw-2819	141	71	u.s	u.s	PROPN
taxlaw-2819	141	72	.	.	PROPN
taxlaw-2819	141	73	is	be	AUX
taxlaw-2819	141	74	becoming	becoming	AUX
taxlaw-2819	141	75	increasingly	increasingly	ADV
taxlaw-2819	141	76	isolated	isolate	VERB
taxlaw-2819	141	77	)	)	PUNCT
taxlaw-2819	141	78	.	.	PUNCT
taxlaw-2819	142	1	others	other	NOUN
taxlaw-2819	142	2	scholars	scholar	NOUN
taxlaw-2819	142	3	have	have	AUX
taxlaw-2819	142	4	forcefully	forcefully	ADV
taxlaw-2819	142	5	made	make	VERB
taxlaw-2819	142	6	the	the	DET
taxlaw-2819	142	7	case	case	NOUN
taxlaw-2819	142	8	that	that	SCONJ
taxlaw-2819	142	9	the	the	DET
taxlaw-2819	142	10	united	united	PROPN
taxlaw-2819	142	11	states	states	PROPN
taxlaw-2819	142	12	’	'	PUNCT
taxlaw-2819	142	13	adherence	adherence	NOUN
taxlaw-2819	142	14	to	to	ADP
taxlaw-2819	142	15	a	a	DET
taxlaw-2819	142	16	worldwide	worldwide	ADJ
taxlaw-2819	142	17	tax	tax	NOUN
taxlaw-2819	142	18	regime	regime	NOUN
taxlaw-2819	142	19	,	,	PUNCT
taxlaw-2819	142	20	when	when	SCONJ
taxlaw-2819	142	21	all	all	PRON
taxlaw-2819	142	22	of	of	ADP
taxlaw-2819	142	23	its	its	PRON
taxlaw-2819	142	24	other	other	ADJ
taxlaw-2819	142	25	major	major	ADJ
taxlaw-2819	142	26	trading	trading	NOUN
taxlaw-2819	142	27	partners	partner	NOUN
taxlaw-2819	142	28	utilize	utilize	VERB
taxlaw-2819	142	29	a	a	DET
taxlaw-2819	142	30	territorial	territorial	ADJ
taxlaw-2819	142	31	tax	tax	NOUN
taxlaw-2819	142	32	regime	regime	NOUN
taxlaw-2819	142	33	,	,	PUNCT
taxlaw-2819	142	34	puts	put	VERB
taxlaw-2819	142	35	the	the	DET
taxlaw-2819	142	36	united	united	PROPN
taxlaw-2819	142	37	states	states	PROPN
taxlaw-2819	142	38	out	out	ADP
taxlaw-2819	142	39	-	-	PUNCT
taxlaw-2819	142	40	of	of	ADP
taxlaw-2819	142	41	-	-	PUNCT
taxlaw-2819	142	42	step	step	NOUN
taxlaw-2819	142	43	with	with	ADP
taxlaw-2819	142	44	the	the	DET
taxlaw-2819	142	45	global	global	ADJ
taxlaw-2819	142	46	economy	economy	NOUN
taxlaw-2819	142	47	and	and	CCONJ
taxlaw-2819	142	48	creates	create	VERB
taxlaw-2819	142	49	a	a	DET
taxlaw-2819	142	50	significant	significant	ADJ
taxlaw-2819	142	51	competitive	competitive	ADJ
taxlaw-2819	142	52	handicap	handicap	NOUN
taxlaw-2819	142	53	.	.	PUNCT
taxlaw-2819	143	1	see	see	VERB
taxlaw-2819	143	2	michael	michael	PROPN
taxlaw-2819	143	3	s.	s.	PROPN
taxlaw-2819	143	4	knoll	knoll	PROPN
taxlaw-2819	143	5	,	,	PUNCT
taxlaw-2819	143	6	the	the	DET
taxlaw-2819	143	7	corporate	corporate	ADJ
taxlaw-2819	143	8	income	income	NOUN
taxlaw-2819	143	9	tax	tax	NOUN
taxlaw-2819	143	10	and	and	CCONJ
taxlaw-2819	143	11	the	the	DET
taxlaw-2819	143	12	competitiveness	competitiveness	NOUN
taxlaw-2819	143	13	of	of	ADP
taxlaw-2819	143	14	us	us	PROPN
taxlaw-2819	143	15	industries	industry	NOUN
taxlaw-2819	143	16	,	,	PUNCT
taxlaw-2819	143	17	63	63	NUM
taxlaw-2819	143	18	tax	tax	NOUN
taxlaw-2819	143	19	l.	l.	PROPN
taxlaw-2819	143	20	rev	rev	PROPN
taxlaw-2819	143	21	.	.	PROPN
taxlaw-2819	143	22	771	771	NUM
taxlaw-2819	143	23	,	,	PUNCT
taxlaw-2819	143	24	771–72	771–72	NUM
taxlaw-2819	143	25	,	,	PUNCT
taxlaw-2819	143	26	787–88	787–88	NUM
taxlaw-2819	143	27	,	,	PUNCT
taxlaw-2819	143	28	793	793	NUM
taxlaw-2819	143	29	(	(	PUNCT
taxlaw-2819	143	30	2010	2010	NUM
taxlaw-2819	143	31	)	)	PUNCT
taxlaw-2819	143	32	.	.	PUNCT
taxlaw-2819	144	1	8	8	NUM
taxlaw-2819	144	2	columbia	columbia	PROPN
taxlaw-2819	144	3	journal	journal	PROPN
taxlaw-2819	144	4	of	of	ADP
taxlaw-2819	144	5	tax	tax	NOUN
taxlaw-2819	144	6	law	law	NOUN
taxlaw-2819	144	7	[	[	X
taxlaw-2819	144	8	vol.5:1	vol.5:1	ADJ
taxlaw-2819	144	9	result	result	NOUN
taxlaw-2819	144	10	is	be	AUX
taxlaw-2819	144	11	a	a	DET
taxlaw-2819	144	12	windfall	windfall	NOUN
taxlaw-2819	144	13	:	:	PUNCT
taxlaw-2819	144	14	income	income	NOUN
taxlaw-2819	144	15	that	that	PRON
taxlaw-2819	144	16	is	be	AUX
taxlaw-2819	144	17	taxed	tax	VERB
taxlaw-2819	144	18	nowhere	nowhere	ADV
taxlaw-2819	144	19	by	by	ADP
taxlaw-2819	144	20	nobody	nobody	PRON
taxlaw-2819	144	21	.	.	PUNCT
taxlaw-2819	145	1	our	our	PRON
taxlaw-2819	145	2	treaties	treaty	NOUN
taxlaw-2819	145	3	were	be	AUX
taxlaw-2819	145	4	premised	premise	VERB
taxlaw-2819	145	5	on	on	ADP
taxlaw-2819	145	6	the	the	DET
taxlaw-2819	145	7	concept	concept	NOUN
taxlaw-2819	145	8	of	of	ADP
taxlaw-2819	145	9	allocating	allocate	VERB
taxlaw-2819	145	10	income	income	NOUN
taxlaw-2819	145	11	to	to	PART
taxlaw-2819	145	12	prevent	prevent	VERB
taxlaw-2819	145	13	double	double	ADJ
taxlaw-2819	145	14	taxation	taxation	NOUN
taxlaw-2819	145	15	,	,	PUNCT
taxlaw-2819	145	16	but	but	CCONJ
taxlaw-2819	145	17	the	the	DET
taxlaw-2819	145	18	result	result	NOUN
taxlaw-2819	145	19	is	be	AUX
taxlaw-2819	145	20	that	that	SCONJ
taxlaw-2819	145	21	they	they	PRON
taxlaw-2819	145	22	have	have	AUX
taxlaw-2819	145	23	achieved	achieve	VERB
taxlaw-2819	145	24	double	double	ADJ
taxlaw-2819	145	25	non	non	NOUN
taxlaw-2819	145	26	-	-	NOUN
taxlaw-2819	145	27	taxation	taxation	NOUN
taxlaw-2819	145	28	.	.	PUNCT
taxlaw-2819	146	1	the	the	DET
taxlaw-2819	146	2	absurdity	absurdity	NOUN
taxlaw-2819	146	3	of	of	ADP
taxlaw-2819	146	4	the	the	DET
taxlaw-2819	146	5	result	result	NOUN
taxlaw-2819	146	6	should	should	AUX
taxlaw-2819	146	7	be	be	AUX
taxlaw-2819	146	8	the	the	DET
taxlaw-2819	146	9	benchmark	benchmark	NOUN
taxlaw-2819	146	10	of	of	ADP
taxlaw-2819	146	11	the	the	DET
taxlaw-2819	146	12	flaws	flaw	NOUN
taxlaw-2819	146	13	in	in	ADP
taxlaw-2819	146	14	the	the	DET
taxlaw-2819	146	15	existing	exist	VERB
taxlaw-2819	146	16	treaty	treaty	NOUN
taxlaw-2819	146	17	paradigm	paradigm	NOUN
taxlaw-2819	146	18	.	.	PUNCT
taxlaw-2819	147	1	in	in	ADP
taxlaw-2819	147	2	other	other	ADJ
taxlaw-2819	147	3	words	word	NOUN
taxlaw-2819	147	4	,	,	PUNCT
taxlaw-2819	147	5	homeless	homeless	ADJ
taxlaw-2819	147	6	income	income	NOUN
taxlaw-2819	147	7	is	be	AUX
taxlaw-2819	147	8	a	a	DET
taxlaw-2819	147	9	consequence	consequence	NOUN
taxlaw-2819	147	10	of	of	ADP
taxlaw-2819	147	11	the	the	DET
taxlaw-2819	147	12	foundational	foundational	ADJ
taxlaw-2819	147	13	premise	premise	NOUN
taxlaw-2819	147	14	.	.	PUNCT
taxlaw-2819	148	1	residence	residence	NOUN
taxlaw-2819	148	2	countries	country	NOUN
taxlaw-2819	148	3	sought	seek	VERB
taxlaw-2819	148	4	to	to	PART
taxlaw-2819	148	5	extract	extract	VERB
taxlaw-2819	148	6	residual	residual	ADJ
taxlaw-2819	148	7	income	income	NOUN
taxlaw-2819	148	8	from	from	ADP
taxlaw-2819	148	9	source	source	NOUN
taxlaw-2819	148	10	countries	country	NOUN
taxlaw-2819	148	11	in	in	ADP
taxlaw-2819	148	12	the	the	DET
taxlaw-2819	148	13	economic	economic	ADJ
taxlaw-2819	148	14	world	world	NOUN
taxlaw-2819	148	15	of	of	ADP
taxlaw-2819	148	16	the	the	DET
taxlaw-2819	148	17	1920s	1920s	NUM
taxlaw-2819	148	18	.	.	PUNCT
taxlaw-2819	149	1	they	they	PRON
taxlaw-2819	149	2	also	also	ADV
taxlaw-2819	149	3	had	have	VERB
taxlaw-2819	149	4	a	a	DET
taxlaw-2819	149	5	vision	vision	NOUN
taxlaw-2819	149	6	of	of	ADP
taxlaw-2819	149	7	common	common	ADJ
taxlaw-2819	149	8	tax	tax	NOUN
taxlaw-2819	149	9	regimes	regime	NOUN
taxlaw-2819	149	10	in	in	ADP
taxlaw-2819	149	11	all	all	DET
taxlaw-2819	149	12	countries	country	NOUN
taxlaw-2819	149	13	.	.	PUNCT
taxlaw-2819	150	1	this	this	PRON
taxlaw-2819	150	2	did	do	AUX
taxlaw-2819	150	3	not	not	PART
taxlaw-2819	150	4	occur	occur	VERB
taxlaw-2819	150	5	,	,	PUNCT
taxlaw-2819	150	6	facilitating	facilitate	VERB
taxlaw-2819	150	7	the	the	DET
taxlaw-2819	150	8	evolution	evolution	NOUN
taxlaw-2819	150	9	of	of	ADP
taxlaw-2819	150	10	interim	interim	ADJ
taxlaw-2819	150	11	holding	hold	VERB
taxlaw-2819	150	12	companies	company	NOUN
taxlaw-2819	150	13	in	in	ADP
taxlaw-2819	150	14	low	low	ADJ
taxlaw-2819	150	15	tax	tax	NOUN
taxlaw-2819	150	16	countries	country	NOUN
taxlaw-2819	150	17	.	.	PUNCT
taxlaw-2819	151	1	to	to	PART
taxlaw-2819	151	2	top	top	VERB
taxlaw-2819	151	3	it	it	PRON
taxlaw-2819	151	4	off	off	ADP
taxlaw-2819	151	5	,	,	PUNCT
taxlaw-2819	151	6	the	the	DET
taxlaw-2819	151	7	former	former	ADJ
taxlaw-2819	151	8	residence	residence	NOUN
taxlaw-2819	151	9	countries	country	NOUN
taxlaw-2819	151	10	have	have	AUX
taxlaw-2819	151	11	largely	largely	ADV
taxlaw-2819	151	12	abandoned	abandon	VERB
taxlaw-2819	151	13	the	the	DET
taxlaw-2819	151	14	taxation	taxation	NOUN
taxlaw-2819	151	15	of	of	ADP
taxlaw-2819	151	16	extra	extra	ADJ
taxlaw-2819	151	17	-	-	ADJ
taxlaw-2819	151	18	territorial	territorial	ADJ
taxlaw-2819	151	19	income	income	NOUN
taxlaw-2819	151	20	for	for	ADP
taxlaw-2819	151	21	their	their	PRON
taxlaw-2819	151	22	own	own	ADJ
taxlaw-2819	151	23	tax	tax	NOUN
taxlaw-2819	151	24	base	base	NOUN
taxlaw-2819	151	25	defense	defense	NOUN
taxlaw-2819	151	26	reasons	reason	NOUN
taxlaw-2819	151	27	,	,	PUNCT
taxlaw-2819	151	28	as	as	SCONJ
taxlaw-2819	151	29	they	they	PRON
taxlaw-2819	151	30	have	have	AUX
taxlaw-2819	151	31	become	become	VERB
taxlaw-2819	151	32	source	source	NOUN
taxlaw-2819	151	33	countries	country	NOUN
taxlaw-2819	151	34	themselves	themselves	PRON
taxlaw-2819	151	35	.	.	PUNCT
taxlaw-2819	152	1	as	as	SCONJ
taxlaw-2819	152	2	noted	note	VERB
taxlaw-2819	152	3	in	in	ADP
taxlaw-2819	152	4	the	the	DET
taxlaw-2819	152	5	introduction	introduction	NOUN
taxlaw-2819	152	6	above	above	ADV
taxlaw-2819	152	7	,	,	PUNCT
taxlaw-2819	152	8	tension	tension	NOUN
taxlaw-2819	152	9	in	in	ADP
taxlaw-2819	152	10	the	the	DET
taxlaw-2819	152	11	world	world	NOUN
taxlaw-2819	152	12	of	of	ADP
taxlaw-2819	152	13	international	international	ADJ
taxlaw-2819	152	14	taxation	taxation	NOUN
taxlaw-2819	152	15	has	have	AUX
taxlaw-2819	152	16	grown	grow	VERB
taxlaw-2819	152	17	.	.	PUNCT
taxlaw-2819	153	1	mnes	mne	NOUN
taxlaw-2819	153	2	are	be	AUX
taxlaw-2819	153	3	routinely	routinely	ADV
taxlaw-2819	153	4	attacked	attack	VERB
taxlaw-2819	153	5	for	for	ADP
taxlaw-2819	153	6	aggressive	aggressive	ADJ
taxlaw-2819	153	7	and	and	CCONJ
taxlaw-2819	153	8	effective	effective	ADJ
taxlaw-2819	153	9	tax	tax	NOUN
taxlaw-2819	153	10	rate	rate	NOUN
taxlaw-2819	153	11	planning	planning	NOUN
taxlaw-2819	153	12	techniques	technique	NOUN
taxlaw-2819	153	13	.	.	PUNCT
taxlaw-2819	154	1	the	the	DET
taxlaw-2819	154	2	response	response	NOUN
taxlaw-2819	154	3	of	of	ADP
taxlaw-2819	154	4	the	the	DET
taxlaw-2819	154	5	mne	mne	PROPN
taxlaw-2819	154	6	community	community	NOUN
taxlaw-2819	154	7	has	have	AUX
taxlaw-2819	154	8	been	be	AUX
taxlaw-2819	154	9	,	,	PUNCT
taxlaw-2819	154	10	appropriately	appropriately	ADV
taxlaw-2819	154	11	,	,	PUNCT
taxlaw-2819	154	12	that	that	SCONJ
taxlaw-2819	154	13	“	"	PUNCT
taxlaw-2819	154	14	we	we	PRON
taxlaw-2819	154	15	follow	follow	VERB
taxlaw-2819	154	16	the	the	DET
taxlaw-2819	154	17	rules	rule	NOUN
taxlaw-2819	154	18	that	that	PRON
taxlaw-2819	154	19	have	have	AUX
taxlaw-2819	154	20	been	be	AUX
taxlaw-2819	154	21	developed	develop	VERB
taxlaw-2819	154	22	by	by	ADP
taxlaw-2819	154	23	public	public	ADJ
taxlaw-2819	154	24	and	and	CCONJ
taxlaw-2819	154	25	private	private	ADJ
taxlaw-2819	154	26	deliberations	deliberation	NOUN
taxlaw-2819	154	27	over	over	ADP
taxlaw-2819	154	28	a	a	DET
taxlaw-2819	154	29	long	long	ADJ
taxlaw-2819	154	30	period	period	NOUN
taxlaw-2819	154	31	of	of	ADP
taxlaw-2819	154	32	time	time	NOUN
taxlaw-2819	154	33	.	.	PUNCT
taxlaw-2819	155	1	if	if	SCONJ
taxlaw-2819	155	2	those	those	DET
taxlaw-2819	155	3	policies	policy	NOUN
taxlaw-2819	155	4	are	be	AUX
taxlaw-2819	155	5	deemed	deem	VERB
taxlaw-2819	155	6	to	to	AUX
taxlaw-2819	155	7	no	no	ADV
taxlaw-2819	155	8	longer	long	ADV
taxlaw-2819	155	9	articulate	articulate	VERB
taxlaw-2819	155	10	appropriate	appropriate	ADJ
taxlaw-2819	155	11	intergovernmental	intergovernmental	ADJ
taxlaw-2819	155	12	policies	policy	NOUN
taxlaw-2819	155	13	,	,	PUNCT
taxlaw-2819	155	14	then	then	ADV
taxlaw-2819	155	15	the	the	DET
taxlaw-2819	155	16	time	time	NOUN
taxlaw-2819	155	17	has	have	AUX
taxlaw-2819	155	18	come	come	VERB
taxlaw-2819	155	19	to	to	PART
taxlaw-2819	155	20	develop	develop	VERB
taxlaw-2819	155	21	new	new	ADJ
taxlaw-2819	155	22	policies	policy	NOUN
taxlaw-2819	155	23	.	.	PUNCT
taxlaw-2819	156	1	we	we	PRON
taxlaw-2819	156	2	will	will	AUX
taxlaw-2819	156	3	be	be	AUX
taxlaw-2819	156	4	delighted	delighted	ADJ
taxlaw-2819	156	5	to	to	PART
taxlaw-2819	156	6	be	be	AUX
taxlaw-2819	156	7	active	active	ADJ
taxlaw-2819	156	8	participants	participant	NOUN
taxlaw-2819	156	9	in	in	ADP
taxlaw-2819	156	10	this	this	DET
taxlaw-2819	156	11	process	process	NOUN
taxlaw-2819	156	12	.	.	PUNCT
taxlaw-2819	157	1	our	our	PRON
taxlaw-2819	157	2	request	request	NOUN
taxlaw-2819	157	3	is	be	AUX
taxlaw-2819	157	4	that	that	SCONJ
taxlaw-2819	157	5	common	common	ADJ
taxlaw-2819	157	6	principles	principle	NOUN
taxlaw-2819	157	7	be	be	AUX
taxlaw-2819	157	8	applied	apply	VERB
taxlaw-2819	157	9	to	to	ADP
taxlaw-2819	157	10	all	all	DET
taxlaw-2819	157	11	competitors	competitor	NOUN
taxlaw-2819	157	12	in	in	ADP
taxlaw-2819	157	13	the	the	DET
taxlaw-2819	157	14	global	global	ADJ
taxlaw-2819	157	15	economy	economy	NOUN
taxlaw-2819	157	16	.	.	PUNCT
taxlaw-2819	158	1	”20	”20	VERB
taxlaw-2819	158	2	the	the	DET
taxlaw-2819	158	3	essential	essential	ADJ
taxlaw-2819	158	4	issue	issue	NOUN
taxlaw-2819	158	5	is	be	AUX
taxlaw-2819	158	6	that	that	SCONJ
taxlaw-2819	158	7	source	source	NOUN
taxlaw-2819	158	8	countries	country	NOUN
taxlaw-2819	158	9	,	,	PUNCT
taxlaw-2819	158	10	as	as	ADV
taxlaw-2819	158	11	well	well	ADV
taxlaw-2819	158	12	as	as	ADP
taxlaw-2819	158	13	residence	residence	NOUN
taxlaw-2819	158	14	countries	country	NOUN
taxlaw-2819	158	15	that	that	PRON
taxlaw-2819	158	16	no	no	ADV
taxlaw-2819	158	17	longer	long	ADV
taxlaw-2819	158	18	seek	seek	VERB
taxlaw-2819	158	19	to	to	PART
taxlaw-2819	158	20	tax	tax	VERB
taxlaw-2819	158	21	extra	extra	ADJ
taxlaw-2819	158	22	-	-	ADJ
taxlaw-2819	158	23	territorial	territorial	ADJ
taxlaw-2819	158	24	income	income	NOUN
taxlaw-2819	158	25	,	,	PUNCT
taxlaw-2819	158	26	increasingly	increasingly	ADV
taxlaw-2819	158	27	insist	insist	VERB
taxlaw-2819	158	28	on	on	ADP
taxlaw-2819	158	29	taxing	tax	VERB
taxlaw-2819	158	30	income	income	NOUN
taxlaw-2819	158	31	based	base	VERB
taxlaw-2819	158	32	on	on	ADP
taxlaw-2819	158	33	the	the	DET
taxlaw-2819	158	34	source	source	NOUN
taxlaw-2819	158	35	of	of	ADP
taxlaw-2819	158	36	the	the	DET
taxlaw-2819	158	37	underlying	underlying	ADJ
taxlaw-2819	158	38	economic	economic	ADJ
taxlaw-2819	158	39	activity	activity	NOUN
taxlaw-2819	158	40	,	,	PUNCT
taxlaw-2819	158	41	not	not	PART
taxlaw-2819	158	42	on	on	ADP
taxlaw-2819	158	43	the	the	DET
taxlaw-2819	158	44	residence	residence	NOUN
taxlaw-2819	158	45	of	of	ADP
taxlaw-2819	158	46	the	the	DET
taxlaw-2819	158	47	parent	parent	NOUN
taxlaw-2819	158	48	company	company	NOUN
taxlaw-2819	158	49	(	(	PUNCT
taxlaw-2819	158	50	or	or	CCONJ
taxlaw-2819	158	51	interim	interim	ADJ
taxlaw-2819	158	52	holding	hold	VERB
taxlaw-2819	158	53	company	company	NOUN
taxlaw-2819	158	54	)	)	PUNCT
taxlaw-2819	158	55	.	.	PUNCT
taxlaw-2819	159	1	there	there	PRON
taxlaw-2819	159	2	are	be	VERB
taxlaw-2819	159	3	at	at	ADV
taxlaw-2819	159	4	least	least	ADV
taxlaw-2819	159	5	three	three	NUM
taxlaw-2819	159	6	explanations	explanation	NOUN
taxlaw-2819	159	7	for	for	ADP
taxlaw-2819	159	8	the	the	DET
taxlaw-2819	159	9	current	current	ADJ
taxlaw-2819	159	10	reality	reality	NOUN
taxlaw-2819	159	11	,	,	PUNCT
taxlaw-2819	159	12	which	which	PRON
taxlaw-2819	159	13	will	will	AUX
taxlaw-2819	159	14	be	be	AUX
taxlaw-2819	159	15	developed	develop	VERB
taxlaw-2819	159	16	further	far	ADV
taxlaw-2819	159	17	through	through	ADP
taxlaw-2819	159	18	much	much	ADJ
taxlaw-2819	159	19	this	this	DET
taxlaw-2819	159	20	article	article	NOUN
taxlaw-2819	159	21	:	:	PUNCT
taxlaw-2819	159	22	1	1	X
taxlaw-2819	159	23	.	.	X
taxlaw-2819	159	24	post	post	ADJ
taxlaw-2819	159	25	-	-	ADJ
taxlaw-2819	159	26	world	world	ADJ
taxlaw-2819	159	27	war	war	NOUN
taxlaw-2819	159	28	i	i	PRON
taxlaw-2819	159	29	politics	politic	VERB
taxlaw-2819	159	30	:	:	PUNCT
taxlaw-2819	159	31	the	the	DET
taxlaw-2819	159	32	imposition	imposition	NOUN
taxlaw-2819	159	33	of	of	ADP
taxlaw-2819	159	34	residence	residence	NOUN
taxlaw-2819	159	35	as	as	ADP
taxlaw-2819	159	36	an	an	DET
taxlaw-2819	159	37	allocation	allocation	NOUN
taxlaw-2819	159	38	criteria	criterion	NOUN
taxlaw-2819	159	39	was	be	AUX
taxlaw-2819	159	40	largely	largely	ADV
taxlaw-2819	159	41	a	a	DET
taxlaw-2819	159	42	product	product	NOUN
taxlaw-2819	159	43	of	of	ADP
taxlaw-2819	159	44	post	post	ADJ
taxlaw-2819	159	45	-	-	ADJ
taxlaw-2819	159	46	world	world	ADJ
taxlaw-2819	159	47	war	war	NOUN
taxlaw-2819	159	48	i	i	PRON
taxlaw-2819	159	49	international	international	ADJ
taxlaw-2819	159	50	politics	politic	NOUN
taxlaw-2819	159	51	.	.	PUNCT
taxlaw-2819	160	1	the	the	DET
taxlaw-2819	160	2	world	world	NOUN
taxlaw-2819	160	3	has	have	AUX
taxlaw-2819	160	4	changed	change	VERB
taxlaw-2819	160	5	dramatically	dramatically	ADV
taxlaw-2819	160	6	in	in	ADP
taxlaw-2819	160	7	the	the	DET
taxlaw-2819	160	8	interim	interim	NOUN
taxlaw-2819	160	9	.	.	PUNCT
taxlaw-2819	161	1	former	former	ADJ
taxlaw-2819	161	2	“	"	PUNCT
taxlaw-2819	161	3	colony	colony	NOUN
taxlaw-2819	161	4	”	"	PUNCT
taxlaw-2819	161	5	countries	country	NOUN
taxlaw-2819	161	6	are	be	AUX
taxlaw-2819	161	7	now	now	ADV
taxlaw-2819	161	8	economic	economic	ADJ
taxlaw-2819	161	9	powerhouses	powerhouse	NOUN
taxlaw-2819	161	10	;	;	PUNCT
taxlaw-2819	161	11	2	2	X
taxlaw-2819	161	12	.	.	NOUN
taxlaw-2819	161	13	interim	interim	ADJ
taxlaw-2819	161	14	holding	hold	VERB
taxlaw-2819	161	15	companies	company	NOUN
taxlaw-2819	161	16	:	:	PUNCT
taxlaw-2819	161	17	the	the	DET
taxlaw-2819	161	18	residence	residence	NOUN
taxlaw-2819	161	19	concept	concept	NOUN
taxlaw-2819	161	20	had	have	VERB
taxlaw-2819	161	21	,	,	PUNCT
taxlaw-2819	161	22	from	from	ADP
taxlaw-2819	161	23	its	its	PRON
taxlaw-2819	161	24	inception	inception	NOUN
taxlaw-2819	161	25	,	,	PUNCT
taxlaw-2819	161	26	a	a	DET
taxlaw-2819	161	27	serious	serious	ADJ
taxlaw-2819	161	28	flaw	flaw	NOUN
taxlaw-2819	161	29	.	.	PUNCT
taxlaw-2819	162	1	it	it	PRON
taxlaw-2819	162	2	did	do	AUX
taxlaw-2819	162	3	not	not	PART
taxlaw-2819	162	4	take	take	VERB
taxlaw-2819	162	5	into	into	ADP
taxlaw-2819	162	6	account	account	NOUN
taxlaw-2819	162	7	interim	interim	ADJ
taxlaw-2819	162	8	holding	hold	VERB
taxlaw-2819	162	9	companies	company	NOUN
taxlaw-2819	162	10	in	in	ADP
taxlaw-2819	162	11	low	low	ADJ
taxlaw-2819	162	12	tax	tax	NOUN
taxlaw-2819	162	13	jurisdictions	jurisdiction	NOUN
taxlaw-2819	162	14	;	;	PUNCT
taxlaw-2819	162	15	and	and	CCONJ
taxlaw-2819	162	16	3	3	X
taxlaw-2819	162	17	.	.	X
taxlaw-2819	162	18	one	one	NUM
taxlaw-2819	162	19	-	-	PUNCT
taxlaw-2819	162	20	sided	sided	ADJ
taxlaw-2819	162	21	transfer	transfer	NOUN
taxlaw-2819	162	22	pricing	pricing	NOUN
taxlaw-2819	162	23	:	:	PUNCT
taxlaw-2819	163	1	tp	tp	NOUN
taxlaw-2819	163	2	principles	principle	NOUN
taxlaw-2819	163	3	evolved	evolve	VERB
taxlaw-2819	163	4	on	on	ADP
taxlaw-2819	163	5	a	a	DET
taxlaw-2819	163	6	onesided	onesided	ADJ
taxlaw-2819	163	7	basis	basis	NOUN
taxlaw-2819	163	8	–	–	PUNCT
taxlaw-2819	163	9	i.e.	i.e.	X
taxlaw-2819	163	10	,	,	PUNCT
taxlaw-2819	163	11	testing	testing	NOUN
taxlaw-2819	163	12	,	,	PUNCT
taxlaw-2819	163	13	typically	typically	ADV
taxlaw-2819	163	14	,	,	PUNCT
taxlaw-2819	163	15	the	the	DET
taxlaw-2819	163	16	“	"	PUNCT
taxlaw-2819	163	17	routine	routine	ADJ
taxlaw-2819	163	18	side	side	NOUN
taxlaw-2819	163	19	”	"	PUNCT
taxlaw-2819	163	20	of	of	ADP
taxlaw-2819	163	21	transactional	transactional	ADJ
taxlaw-2819	163	22	flows	flow	NOUN
taxlaw-2819	163	23	on	on	ADP
taxlaw-2819	163	24	the	the	DET
taxlaw-2819	163	25	source	source	NOUN
taxlaw-2819	163	26	country	country	NOUN
taxlaw-2819	163	27	side	side	NOUN
taxlaw-2819	163	28	,	,	PUNCT
taxlaw-2819	163	29	so	so	SCONJ
taxlaw-2819	163	30	that	that	SCONJ
taxlaw-2819	163	31	residual	residual	ADJ
taxlaw-2819	163	32	income	income	NOUN
taxlaw-2819	163	33	would	would	AUX
taxlaw-2819	163	34	flow	flow	VERB
taxlaw-2819	163	35	to	to	ADP
taxlaw-2819	163	36	the	the	DET
taxlaw-2819	163	37	other	other	ADJ
taxlaw-2819	163	38	side	side	NOUN
taxlaw-2819	163	39	(	(	PUNCT
taxlaw-2819	163	40	the	the	DET
taxlaw-2819	163	41	residence	residence	NOUN
taxlaw-2819	163	42	country	country	NOUN
taxlaw-2819	163	43	side).21	side).21	PROPN
taxlaw-2819	163	44	20	20	NUM
taxlaw-2819	163	45	in	in	ADP
taxlaw-2819	163	46	this	this	DET
taxlaw-2819	163	47	regard	regard	NOUN
taxlaw-2819	163	48	,	,	PUNCT
taxlaw-2819	163	49	it	it	PRON
taxlaw-2819	163	50	is	be	AUX
taxlaw-2819	163	51	appropriate	appropriate	ADJ
taxlaw-2819	163	52	to	to	PART
taxlaw-2819	163	53	note	note	VERB
taxlaw-2819	163	54	that	that	SCONJ
taxlaw-2819	163	55	in	in	ADP
taxlaw-2819	163	56	the	the	DET
taxlaw-2819	163	57	proceedings	proceeding	NOUN
taxlaw-2819	163	58	of	of	ADP
taxlaw-2819	163	59	the	the	DET
taxlaw-2819	163	60	u.s	u.s	PROPN
taxlaw-2819	163	61	.	.	PROPN
taxlaw-2819	163	62	senate	senate	PROPN
taxlaw-2819	163	63	permanent	permanent	ADJ
taxlaw-2819	163	64	subcommittee	subcommittee	NOUN
taxlaw-2819	163	65	on	on	ADP
taxlaw-2819	163	66	investigations	investigation	NOUN
taxlaw-2819	163	67	hearings	hearing	NOUN
taxlaw-2819	163	68	on	on	ADP
taxlaw-2819	163	69	offshore	offshore	ADJ
taxlaw-2819	163	70	profit	profit	NOUN
taxlaw-2819	163	71	shifting	shift	VERB
taxlaw-2819	163	72	and	and	CCONJ
taxlaw-2819	163	73	the	the	DET
taxlaw-2819	163	74	u.s	u.s	PROPN
taxlaw-2819	163	75	.	.	PROPN
taxlaw-2819	163	76	tax	tax	PROPN
taxlaw-2819	163	77	code	code	NOUN
taxlaw-2819	163	78	in	in	ADP
taxlaw-2819	163	79	september	september	PROPN
taxlaw-2819	163	80	2012	2012	NUM
taxlaw-2819	163	81	,	,	PUNCT
taxlaw-2819	163	82	there	there	PRON
taxlaw-2819	163	83	was	be	VERB
taxlaw-2819	163	84	roundhouse	roundhouse	ADJ
taxlaw-2819	163	85	criticism	criticism	NOUN
taxlaw-2819	163	86	of	of	ADP
taxlaw-2819	163	87	several	several	ADJ
taxlaw-2819	163	88	prominent	prominent	ADJ
taxlaw-2819	163	89	u.s	u.s	PROPN
taxlaw-2819	163	90	.	.	PROPN
taxlaw-2819	163	91	mnes	mne	NOUN
taxlaw-2819	163	92	and	and	CCONJ
taxlaw-2819	163	93	their	their	PRON
taxlaw-2819	163	94	effective	effective	ADJ
taxlaw-2819	163	95	tax	tax	NOUN
taxlaw-2819	163	96	rate	rate	NOUN
taxlaw-2819	163	97	planning	planning	NOUN
taxlaw-2819	163	98	strategies	strategy	NOUN
taxlaw-2819	163	99	.	.	PUNCT
taxlaw-2819	164	1	the	the	DET
taxlaw-2819	164	2	mnes	mne	NOUN
taxlaw-2819	164	3	had	have	AUX
taxlaw-2819	164	4	provided	provide	VERB
taxlaw-2819	164	5	detailed	detailed	ADJ
taxlaw-2819	164	6	information	information	NOUN
taxlaw-2819	164	7	prior	prior	ADV
taxlaw-2819	164	8	to	to	ADP
taxlaw-2819	164	9	the	the	DET
taxlaw-2819	164	10	hearings	hearing	NOUN
taxlaw-2819	164	11	.	.	PUNCT
taxlaw-2819	165	1	at	at	ADP
taxlaw-2819	165	2	the	the	DET
taxlaw-2819	165	3	hearings	hearing	NOUN
taxlaw-2819	165	4	,	,	PUNCT
taxlaw-2819	165	5	the	the	DET
taxlaw-2819	165	6	mne	mne	PROPN
taxlaw-2819	165	7	executives	executive	NOUN
taxlaw-2819	165	8	were	be	AUX
taxlaw-2819	165	9	candid	candid	ADJ
taxlaw-2819	165	10	.	.	PUNCT
taxlaw-2819	166	1	in	in	ADP
taxlaw-2819	166	2	essence	essence	NOUN
taxlaw-2819	166	3	,	,	PUNCT
taxlaw-2819	166	4	they	they	PRON
taxlaw-2819	166	5	advised	advise	VERB
taxlaw-2819	166	6	that	that	SCONJ
taxlaw-2819	166	7	:	:	PUNCT
taxlaw-2819	166	8	(	(	PUNCT
taxlaw-2819	166	9	i	i	NOUN
taxlaw-2819	166	10	)	)	PUNCT
taxlaw-2819	166	11	their	their	PRON
taxlaw-2819	166	12	tax	tax	NOUN
taxlaw-2819	166	13	strategies	strategy	NOUN
taxlaw-2819	166	14	were	be	AUX
taxlaw-2819	166	15	designed	design	VERB
taxlaw-2819	166	16	to	to	PART
taxlaw-2819	166	17	comply	comply	VERB
taxlaw-2819	166	18	with	with	ADP
taxlaw-2819	166	19	existing	exist	VERB
taxlaw-2819	166	20	global	global	ADJ
taxlaw-2819	166	21	laws	law	NOUN
taxlaw-2819	166	22	and	and	CCONJ
taxlaw-2819	166	23	regulations	regulation	NOUN
taxlaw-2819	166	24	;	;	PUNCT
taxlaw-2819	166	25	(	(	PUNCT
taxlaw-2819	166	26	ii	ii	NOUN
taxlaw-2819	166	27	)	)	PUNCT
taxlaw-2819	166	28	meet	meet	VERB
taxlaw-2819	166	29	competitive	competitive	ADJ
taxlaw-2819	166	30	considerations	consideration	NOUN
taxlaw-2819	166	31	relating	relate	VERB
taxlaw-2819	166	32	to	to	ADP
taxlaw-2819	166	33	tax	tax	NOUN
taxlaw-2819	166	34	as	as	ADP
taxlaw-2819	166	35	a	a	DET
taxlaw-2819	166	36	cost	cost	NOUN
taxlaw-2819	166	37	(	(	PUNCT
taxlaw-2819	166	38	i.e.	i.e.	X
taxlaw-2819	166	39	,	,	PUNCT
taxlaw-2819	166	40	a	a	DET
taxlaw-2819	166	41	mne	mne	NOUN
taxlaw-2819	166	42	can	can	AUX
taxlaw-2819	166	43	not	not	PART
taxlaw-2819	166	44	compete	compete	VERB
taxlaw-2819	166	45	against	against	ADP
taxlaw-2819	166	46	a	a	DET
taxlaw-2819	166	47	competitor	competitor	NOUN
taxlaw-2819	166	48	with	with	ADP
taxlaw-2819	166	49	a	a	DET
taxlaw-2819	166	50	materially	materially	ADV
taxlaw-2819	166	51	lower	low	ADJ
taxlaw-2819	166	52	effective	effective	ADJ
taxlaw-2819	166	53	tax	tax	NOUN
taxlaw-2819	166	54	rate	rate	NOUN
taxlaw-2819	166	55	,	,	PUNCT
taxlaw-2819	166	56	as	as	SCONJ
taxlaw-2819	166	57	tax	tax	NOUN
taxlaw-2819	166	58	is	be	AUX
taxlaw-2819	166	59	typically	typically	ADV
taxlaw-2819	166	60	one	one	NUM
taxlaw-2819	166	61	of	of	ADP
taxlaw-2819	166	62	,	,	PUNCT
taxlaw-2819	166	63	or	or	CCONJ
taxlaw-2819	166	64	the	the	DET
taxlaw-2819	166	65	highest	high	ADJ
taxlaw-2819	166	66	,	,	PUNCT
taxlaw-2819	166	67	expense	expense	NOUN
taxlaw-2819	166	68	of	of	ADP
taxlaw-2819	166	69	companies	company	NOUN
taxlaw-2819	166	70	)	)	PUNCT
taxlaw-2819	166	71	;	;	PUNCT
taxlaw-2819	166	72	and	and	CCONJ
taxlaw-2819	166	73	(	(	PUNCT
taxlaw-2819	166	74	iii	iii	NOUN
taxlaw-2819	166	75	)	)	PUNCT
taxlaw-2819	166	76	openness	openness	NOUN
taxlaw-2819	166	77	to	to	PART
taxlaw-2819	166	78	participate	participate	VERB
taxlaw-2819	166	79	in	in	ADP
taxlaw-2819	166	80	a	a	DET
taxlaw-2819	166	81	global	global	ADJ
taxlaw-2819	166	82	process	process	NOUN
taxlaw-2819	166	83	to	to	PART
taxlaw-2819	166	84	develop	develop	VERB
taxlaw-2819	166	85	new	new	ADJ
taxlaw-2819	166	86	principles	principle	NOUN
taxlaw-2819	166	87	that	that	PRON
taxlaw-2819	166	88	will	will	AUX
taxlaw-2819	166	89	apply	apply	VERB
taxlaw-2819	166	90	to	to	ADP
taxlaw-2819	166	91	themselves	themselves	PRON
taxlaw-2819	166	92	and	and	CCONJ
taxlaw-2819	166	93	their	their	PRON
taxlaw-2819	166	94	competitors	competitor	NOUN
taxlaw-2819	166	95	.	.	PUNCT
taxlaw-2819	167	1	offshore	offshore	ADJ
taxlaw-2819	167	2	profit	profit	NOUN
taxlaw-2819	167	3	shifting	shift	VERB
taxlaw-2819	167	4	and	and	CCONJ
taxlaw-2819	167	5	the	the	DET
taxlaw-2819	167	6	u.s	u.s	PROPN
taxlaw-2819	167	7	.	.	PROPN
taxlaw-2819	167	8	tax	tax	PROPN
taxlaw-2819	167	9	code	code	PROPN
taxlaw-2819	167	10	,	,	PUNCT
taxlaw-2819	167	11	supra	supra	PROPN
taxlaw-2819	167	12	note	note	NOUN
taxlaw-2819	167	13	16	16	NUM
taxlaw-2819	167	14	.	.	NUM
taxlaw-2819	167	15	21	21	NUM
taxlaw-2819	167	16	in	in	ADP
taxlaw-2819	167	17	this	this	DET
taxlaw-2819	167	18	context	context	NOUN
taxlaw-2819	167	19	,	,	PUNCT
taxlaw-2819	167	20	“	"	PUNCT
taxlaw-2819	167	21	one	one	NUM
taxlaw-2819	167	22	-	-	PUNCT
taxlaw-2819	167	23	sided	sided	ADJ
taxlaw-2819	167	24	”	"	PUNCT
taxlaw-2819	167	25	tp	tp	PROPN
taxlaw-2819	167	26	methodologies	methodology	NOUN
taxlaw-2819	167	27	test	test	VERB
taxlaw-2819	167	28	the	the	DET
taxlaw-2819	167	29	financial	financial	ADJ
taxlaw-2819	167	30	results	result	NOUN
taxlaw-2819	167	31	of	of	ADP
taxlaw-2819	167	32	related	related	ADJ
taxlaw-2819	167	33	party	party	NOUN
taxlaw-2819	167	34	transactions	transaction	NOUN
taxlaw-2819	167	35	by	by	ADP
taxlaw-2819	167	36	focusing	focus	VERB
taxlaw-2819	167	37	on	on	ADP
taxlaw-2819	167	38	one	one	NUM
taxlaw-2819	167	39	party	party	NOUN
taxlaw-2819	167	40	to	to	ADP
taxlaw-2819	167	41	the	the	DET
taxlaw-2819	167	42	transactions	transaction	NOUN
taxlaw-2819	167	43	and	and	CCONJ
taxlaw-2819	167	44	the	the	DET
taxlaw-2819	167	45	financial	financial	ADJ
taxlaw-2819	167	46	results	result	NOUN
taxlaw-2819	167	47	of	of	ADP
taxlaw-2819	167	48	that	that	DET
taxlaw-2819	167	49	party	party	NOUN
taxlaw-2819	167	50	,	,	PUNCT
taxlaw-2819	167	51	as	as	SCONJ
taxlaw-2819	167	52	opposed	oppose	VERB
taxlaw-2819	167	53	to	to	ADP
taxlaw-2819	167	54	a	a	DET
taxlaw-2819	167	55	“	"	PUNCT
taxlaw-2819	167	56	two	two	NUM
taxlaw-2819	167	57	-	-	PUNCT
taxlaw-2819	167	58	sided	sided	ADJ
taxlaw-2819	167	59	”	"	PUNCT
taxlaw-2819	167	60	analysis	analysis	NOUN
taxlaw-2819	167	61	that	that	PRON
taxlaw-2819	167	62	would	would	AUX
taxlaw-2819	167	63	focus	focus	VERB
taxlaw-2819	167	64	on	on	ADP
taxlaw-2819	167	65	both	both	PRON
taxlaw-2819	167	66	or	or	CCONJ
taxlaw-2819	167	67	all	all	PRON
taxlaw-2819	167	68	parties	party	NOUN
taxlaw-2819	167	69	to	to	ADP
taxlaw-2819	167	70	the	the	DET
taxlaw-2819	167	71	transaction	transaction	NOUN
taxlaw-2819	167	72	and	and	CCONJ
taxlaw-2819	167	73	their	their	PRON
taxlaw-2819	167	74	combined	combined	ADJ
taxlaw-2819	167	75	income	income	NOUN
taxlaw-2819	167	76	2013	2013	NUM
taxlaw-2819	167	77	]	]	PUNCT
taxlaw-2819	167	78	income	income	NOUN
taxlaw-2819	167	79	tax	tax	NOUN
taxlaw-2819	167	80	treaty	treaty	NOUN
taxlaw-2819	167	81	policy	policy	NOUN
taxlaw-2819	167	82	in	in	ADP
taxlaw-2819	167	83	the	the	DET
taxlaw-2819	167	84	21st	21st	ADJ
taxlaw-2819	167	85	century	century	NOUN
taxlaw-2819	167	86	:	:	PUNCT
taxlaw-2819	167	87	9	9	NUM
taxlaw-2819	167	88	residence	residence	NOUN
taxlaw-2819	167	89	vs.	vs.	ADP
taxlaw-2819	167	90	source	source	NOUN
taxlaw-2819	167	91	as	as	ADP
taxlaw-2819	167	92	a	a	DET
taxlaw-2819	167	93	result	result	NOUN
taxlaw-2819	167	94	of	of	ADP
taxlaw-2819	167	95	these	these	DET
taxlaw-2819	167	96	factors	factor	NOUN
taxlaw-2819	167	97	,	,	PUNCT
taxlaw-2819	167	98	many	many	ADJ
taxlaw-2819	167	99	mnes	mne	NOUN
taxlaw-2819	167	100	experience	experience	VERB
taxlaw-2819	167	101	the	the	DET
taxlaw-2819	167	102	following	following	ADJ
taxlaw-2819	167	103	attitude	attitude	NOUN
taxlaw-2819	167	104	of	of	ADP
taxlaw-2819	167	105	tax	tax	NOUN
taxlaw-2819	167	106	authorities	authority	NOUN
taxlaw-2819	167	107	in	in	ADP
taxlaw-2819	167	108	source	source	NOUN
taxlaw-2819	167	109	countries	country	NOUN
taxlaw-2819	167	110	:	:	PUNCT
taxlaw-2819	167	111	“	"	PUNCT
taxlaw-2819	167	112	if	if	SCONJ
taxlaw-2819	167	113	you	you	PRON
taxlaw-2819	167	114	want	want	VERB
taxlaw-2819	167	115	to	to	PART
taxlaw-2819	167	116	do	do	VERB
taxlaw-2819	167	117	business	business	NOUN
taxlaw-2819	167	118	in	in	ADP
taxlaw-2819	167	119	my	my	PRON
taxlaw-2819	167	120	country	country	NOUN
taxlaw-2819	167	121	,	,	PUNCT
taxlaw-2819	167	122	you	you	PRON
taxlaw-2819	167	123	will	will	AUX
taxlaw-2819	167	124	pay	pay	VERB
taxlaw-2819	167	125	tax	tax	NOUN
taxlaw-2819	167	126	on	on	ADP
taxlaw-2819	167	127	my	my	PRON
taxlaw-2819	167	128	terms	term	NOUN
taxlaw-2819	167	129	;	;	PUNCT
taxlaw-2819	167	130	if	if	SCONJ
taxlaw-2819	167	131	you	you	PRON
taxlaw-2819	167	132	do	do	AUX
taxlaw-2819	167	133	not	not	PART
taxlaw-2819	167	134	like	like	VERB
taxlaw-2819	167	135	my	my	PRON
taxlaw-2819	167	136	terms	term	NOUN
taxlaw-2819	167	137	,	,	PUNCT
taxlaw-2819	167	138	do	do	AUX
taxlaw-2819	167	139	not	not	PART
taxlaw-2819	167	140	come	come	VERB
taxlaw-2819	167	141	to	to	ADP
taxlaw-2819	167	142	my	my	PRON
taxlaw-2819	167	143	country	country	NOUN
taxlaw-2819	167	144	;	;	PUNCT
taxlaw-2819	167	145	others	other	NOUN
taxlaw-2819	167	146	will	will	AUX
taxlaw-2819	167	147	take	take	VERB
taxlaw-2819	167	148	your	your	PRON
taxlaw-2819	167	149	place	place	NOUN
taxlaw-2819	167	150	.	.	PUNCT
taxlaw-2819	167	151	”	"	PUNCT
taxlaw-2819	168	1	c.	c.	PROPN
taxlaw-2819	168	2	development	development	NOUN
taxlaw-2819	168	3	of	of	ADP
taxlaw-2819	168	4	a	a	DET
taxlaw-2819	168	5	current	current	ADJ
taxlaw-2819	168	6	treaty	treaty	NOUN
taxlaw-2819	168	7	model	model	NOUN
taxlaw-2819	168	8	the	the	DET
taxlaw-2819	168	9	political	political	ADJ
taxlaw-2819	168	10	and	and	CCONJ
taxlaw-2819	168	11	economic	economic	ADJ
taxlaw-2819	168	12	tension	tension	NOUN
taxlaw-2819	168	13	surrounding	surround	VERB
taxlaw-2819	168	14	international	international	ADJ
taxlaw-2819	168	15	taxation	taxation	NOUN
taxlaw-2819	168	16	principles	principle	NOUN
taxlaw-2819	168	17	in	in	ADP
taxlaw-2819	168	18	the	the	DET
taxlaw-2819	168	19	early	early	ADJ
taxlaw-2819	168	20	twenty	twenty	NUM
taxlaw-2819	168	21	-	-	PUNCT
taxlaw-2819	168	22	first	first	ADJ
taxlaw-2819	168	23	century	century	NOUN
taxlaw-2819	168	24	is	be	AUX
taxlaw-2819	168	25	ripe	ripe	ADJ
taxlaw-2819	168	26	for	for	ADP
taxlaw-2819	168	27	resolution	resolution	NOUN
taxlaw-2819	168	28	.	.	PUNCT
taxlaw-2819	169	1	just	just	ADV
taxlaw-2819	169	2	as	as	SCONJ
taxlaw-2819	169	3	the	the	DET
taxlaw-2819	169	4	world	world	NOUN
taxlaw-2819	169	5	needed	need	VERB
taxlaw-2819	169	6	to	to	PART
taxlaw-2819	169	7	prepare	prepare	VERB
taxlaw-2819	169	8	for	for	ADP
taxlaw-2819	169	9	new	new	ADJ
taxlaw-2819	169	10	realities	reality	NOUN
taxlaw-2819	169	11	following	follow	VERB
taxlaw-2819	169	12	world	world	NOUN
taxlaw-2819	169	13	war	war	NOUN
taxlaw-2819	170	1	i	i	PRON
taxlaw-2819	170	2	,	,	PUNCT
taxlaw-2819	170	3	today	today	NOUN
taxlaw-2819	170	4	there	there	PRON
taxlaw-2819	170	5	is	be	VERB
taxlaw-2819	170	6	genuine	genuine	ADJ
taxlaw-2819	170	7	need	need	NOUN
taxlaw-2819	170	8	to	to	PART
taxlaw-2819	170	9	reexamine	reexamine	VERB
taxlaw-2819	170	10	tax	tax	NOUN
taxlaw-2819	170	11	policy	policy	NOUN
taxlaw-2819	170	12	determinations	determination	NOUN
taxlaw-2819	170	13	to	to	PART
taxlaw-2819	170	14	assure	assure	VERB
taxlaw-2819	170	15	that	that	SCONJ
taxlaw-2819	170	16	there	there	PRON
taxlaw-2819	170	17	is	be	VERB
taxlaw-2819	170	18	reasonable	reasonable	ADJ
taxlaw-2819	170	19	balance	balance	NOUN
taxlaw-2819	170	20	to	to	PART
taxlaw-2819	170	21	achieve	achieve	VERB
taxlaw-2819	170	22	the	the	DET
taxlaw-2819	170	23	international	international	ADJ
taxlaw-2819	170	24	economic	economic	ADJ
taxlaw-2819	170	25	and	and	CCONJ
taxlaw-2819	170	26	taxation	taxation	NOUN
taxlaw-2819	170	27	goals	goal	NOUN
taxlaw-2819	170	28	of	of	ADP
taxlaw-2819	170	29	the	the	DET
taxlaw-2819	170	30	world	world	NOUN
taxlaw-2819	170	31	for	for	ADP
taxlaw-2819	170	32	the	the	DET
taxlaw-2819	170	33	current	current	ADJ
taxlaw-2819	170	34	millennium	millennium	NOUN
taxlaw-2819	170	35	.	.	PUNCT
taxlaw-2819	171	1	the	the	DET
taxlaw-2819	171	2	issues	issue	NOUN
taxlaw-2819	171	3	that	that	PRON
taxlaw-2819	171	4	will	will	AUX
taxlaw-2819	171	5	need	need	VERB
taxlaw-2819	171	6	to	to	PART
taxlaw-2819	171	7	be	be	AUX
taxlaw-2819	171	8	addressed	address	VERB
taxlaw-2819	171	9	in	in	ADP
taxlaw-2819	171	10	such	such	DET
taxlaw-2819	171	11	a	a	DET
taxlaw-2819	171	12	process	process	NOUN
taxlaw-2819	171	13	are	be	AUX
taxlaw-2819	171	14	appropriately	appropriately	ADV
taxlaw-2819	171	15	framed	frame	VERB
taxlaw-2819	171	16	by	by	ADP
taxlaw-2819	171	17	the	the	DET
taxlaw-2819	171	18	positions	position	NOUN
taxlaw-2819	171	19	of	of	ADP
taxlaw-2819	171	20	the	the	DET
taxlaw-2819	171	21	groups	group	NOUN
taxlaw-2819	171	22	that	that	PRON
taxlaw-2819	171	23	play	play	VERB
taxlaw-2819	171	24	important	important	ADJ
taxlaw-2819	171	25	roles	role	NOUN
taxlaw-2819	171	26	in	in	ADP
taxlaw-2819	171	27	the	the	DET
taxlaw-2819	171	28	current	current	ADJ
taxlaw-2819	171	29	international	international	ADJ
taxlaw-2819	171	30	taxation	taxation	NOUN
taxlaw-2819	171	31	world	world	NOUN
taxlaw-2819	171	32	.	.	PUNCT
taxlaw-2819	172	1	there	there	PRON
taxlaw-2819	172	2	are	be	VERB
taxlaw-2819	172	3	at	at	ADV
taxlaw-2819	172	4	least	least	ADJ
taxlaw-2819	172	5	six	six	NUM
taxlaw-2819	172	6	groups	group	NOUN
taxlaw-2819	172	7	with	with	ADP
taxlaw-2819	172	8	distinct	distinct	ADJ
taxlaw-2819	172	9	voices	voice	NOUN
taxlaw-2819	172	10	:	:	PUNCT
taxlaw-2819	173	1	1	1	X
taxlaw-2819	173	2	.	.	X
taxlaw-2819	174	1	oecd	oecd	PROPN
taxlaw-2819	174	2	:	:	PUNCT
taxlaw-2819	174	3	traditionally	traditionally	ADV
taxlaw-2819	174	4	composed	compose	VERB
taxlaw-2819	174	5	of	of	ADP
taxlaw-2819	174	6	developed	develop	VERB
taxlaw-2819	174	7	countries	country	NOUN
taxlaw-2819	174	8	,	,	PUNCT
taxlaw-2819	174	9	which	which	PRON
taxlaw-2819	174	10	sponsors	sponsor	VERB
taxlaw-2819	174	11	the	the	DET
taxlaw-2819	174	12	model	model	NOUN
taxlaw-2819	174	13	tax	tax	NOUN
taxlaw-2819	174	14	treaty	treaty	NOUN
taxlaw-2819	174	15	and	and	CCONJ
taxlaw-2819	174	16	commentary	commentary	NOUN
taxlaw-2819	174	17	,	,	PUNCT
taxlaw-2819	174	18	together	together	ADV
taxlaw-2819	174	19	with	with	ADP
taxlaw-2819	174	20	transfer	transfer	NOUN
taxlaw-2819	174	21	pricing	pricing	NOUN
taxlaw-2819	174	22	guidelines	guideline	NOUN
taxlaw-2819	174	23	,	,	PUNCT
taxlaw-2819	174	24	that	that	PRON
taxlaw-2819	174	25	are	be	AUX
taxlaw-2819	174	26	the	the	DET
taxlaw-2819	174	27	standard	standard	NOUN
taxlaw-2819	174	28	of	of	ADP
taxlaw-2819	174	29	the	the	DET
taxlaw-2819	174	30	world	world	NOUN
taxlaw-2819	174	31	.	.	PUNCT
taxlaw-2819	175	1	2	2	X
taxlaw-2819	175	2	.	.	X
taxlaw-2819	175	3	un	un	PROPN
taxlaw-2819	175	4	:	:	PUNCT
taxlaw-2819	175	5	often	often	ADV
taxlaw-2819	175	6	assisting	assist	VERB
taxlaw-2819	175	7	developing	develop	VERB
taxlaw-2819	175	8	or	or	CCONJ
taxlaw-2819	175	9	emerging	emerge	VERB
taxlaw-2819	175	10	countries	country	NOUN
taxlaw-2819	175	11	,	,	PUNCT
taxlaw-2819	175	12	which	which	PRON
taxlaw-2819	175	13	has	have	AUX
taxlaw-2819	175	14	just	just	ADV
taxlaw-2819	175	15	issued	issue	VERB
taxlaw-2819	175	16	its	its	PRON
taxlaw-2819	175	17	own	own	ADJ
taxlaw-2819	175	18	transfer	transfer	NOUN
taxlaw-2819	175	19	pricing	pricing	NOUN
taxlaw-2819	175	20	manual	manual	NOUN
taxlaw-2819	175	21	intending	intend	VERB
taxlaw-2819	175	22	to	to	PART
taxlaw-2819	175	23	consistently	consistently	ADV
taxlaw-2819	175	24	apply	apply	VERB
taxlaw-2819	175	25	the	the	DET
taxlaw-2819	175	26	oecd	oecd	PROPN
taxlaw-2819	175	27	guidelines	guideline	NOUN
taxlaw-2819	175	28	for	for	ADP
taxlaw-2819	175	29	the	the	DET
taxlaw-2819	175	30	benefit	benefit	NOUN
taxlaw-2819	175	31	of	of	ADP
taxlaw-2819	175	32	developing	develop	VERB
taxlaw-2819	175	33	/	/	SYM
taxlaw-2819	175	34	emerging	emerge	VERB
taxlaw-2819	175	35	countries	country	NOUN
taxlaw-2819	175	36	(	(	PUNCT
taxlaw-2819	175	37	i.e.	i.e.	X
taxlaw-2819	175	38	,	,	PUNCT
taxlaw-2819	175	39	source	source	NOUN
taxlaw-2819	175	40	countries).22	countries).22	PROPN
taxlaw-2819	175	41	3	3	NUM
taxlaw-2819	175	42	.	.	PUNCT
taxlaw-2819	175	43	world	world	PROPN
taxlaw-2819	175	44	bank	bank	PROPN
taxlaw-2819	175	45	,	,	PUNCT
taxlaw-2819	175	46	non	non	ADJ
taxlaw-2819	175	47	-	-	ADJ
taxlaw-2819	175	48	governmental	governmental	ADJ
taxlaw-2819	175	49	organizations	organization	NOUN
taxlaw-2819	175	50	(	(	PUNCT
taxlaw-2819	175	51	“	"	PUNCT
taxlaw-2819	175	52	ngos	ngo	NOUN
taxlaw-2819	175	53	”	"	PUNCT
taxlaw-2819	175	54	)	)	PUNCT
taxlaw-2819	175	55	,	,	PUNCT
taxlaw-2819	175	56	and	and	CCONJ
taxlaw-2819	175	57	related	related	ADJ
taxlaw-2819	175	58	group	group	NOUN
taxlaw-2819	175	59	:	:	PUNCT
taxlaw-2819	175	60	often	often	ADV
taxlaw-2819	175	61	speaking	speak	VERB
taxlaw-2819	175	62	on	on	ADP
taxlaw-2819	175	63	behalf	behalf	NOUN
taxlaw-2819	175	64	of	of	ADP
taxlaw-2819	175	65	emerging	emerge	VERB
taxlaw-2819	175	66	countries	country	NOUN
taxlaw-2819	175	67	and	and	CCONJ
taxlaw-2819	175	68	their	their	PRON
taxlaw-2819	175	69	need	need	NOUN
taxlaw-2819	175	70	for	for	ADP
taxlaw-2819	175	71	tax	tax	NOUN
taxlaw-2819	175	72	revenue	revenue	NOUN
taxlaw-2819	175	73	to	to	PART
taxlaw-2819	175	74	continue	continue	VERB
taxlaw-2819	175	75	development	development	NOUN
taxlaw-2819	175	76	.	.	PUNCT
taxlaw-2819	176	1	4	4	X
taxlaw-2819	176	2	.	.	X
taxlaw-2819	176	3	icc	icc	PROPN
taxlaw-2819	176	4	:	:	PUNCT
taxlaw-2819	176	5	composed	compose	VERB
taxlaw-2819	176	6	of	of	ADP
taxlaw-2819	176	7	both	both	DET
taxlaw-2819	176	8	residence	residence	NOUN
taxlaw-2819	176	9	and	and	CCONJ
taxlaw-2819	176	10	source	source	NOUN
taxlaw-2819	176	11	countries	country	NOUN
taxlaw-2819	176	12	,	,	PUNCT
taxlaw-2819	176	13	which	which	PRON
taxlaw-2819	176	14	undertook	undertake	VERB
taxlaw-2819	176	15	the	the	DET
taxlaw-2819	176	16	initial	initial	ADJ
taxlaw-2819	176	17	modern	modern	ADJ
taxlaw-2819	176	18	treaty	treaty	NOUN
taxlaw-2819	176	19	formulation	formulation	NOUN
taxlaw-2819	176	20	process	process	NOUN
taxlaw-2819	176	21	in	in	ADP
taxlaw-2819	176	22	1920	1920	NUM
taxlaw-2819	176	23	.	.	PUNCT
taxlaw-2819	177	1	5	5	X
taxlaw-2819	177	2	.	.	X
taxlaw-2819	177	3	brics	bric	NOUN
taxlaw-2819	177	4	and	and	CCONJ
taxlaw-2819	177	5	developed	develop	VERB
taxlaw-2819	177	6	source	source	NOUN
taxlaw-2819	177	7	countries	country	NOUN
taxlaw-2819	177	8	:	:	PUNCT
taxlaw-2819	177	9	not	not	PART
taxlaw-2819	177	10	happy	happy	ADJ
taxlaw-2819	177	11	with	with	ADP
taxlaw-2819	177	12	principles	principle	NOUN
taxlaw-2819	177	13	of	of	ADP
taxlaw-2819	177	14	either	either	CCONJ
taxlaw-2819	177	15	oecd	oecd	PROPN
taxlaw-2819	177	16	or	or	CCONJ
taxlaw-2819	177	17	un	un	PROPN
taxlaw-2819	177	18	,	,	PUNCT
taxlaw-2819	177	19	and	and	CCONJ
taxlaw-2819	177	20	certainly	certainly	ADV
taxlaw-2819	177	21	no	no	ADV
taxlaw-2819	177	22	longer	long	ADV
taxlaw-2819	177	23	emerging	emerge	VERB
taxlaw-2819	177	24	countries	country	NOUN
taxlaw-2819	177	25	.	.	PUNCT
taxlaw-2819	178	1	6	6	X
taxlaw-2819	178	2	.	.	X
taxlaw-2819	178	3	mnes	mne	NOUN
taxlaw-2819	178	4	:	:	PUNCT
taxlaw-2819	178	5	are	be	AUX
taxlaw-2819	178	6	stakeholders	stakeholder	NOUN
taxlaw-2819	178	7	.	.	PUNCT
taxlaw-2819	179	1	their	their	PRON
taxlaw-2819	179	2	fiduciary	fiduciary	ADJ
taxlaw-2819	179	3	responsibility	responsibility	NOUN
taxlaw-2819	179	4	to	to	ADP
taxlaw-2819	179	5	shareholders	shareholder	NOUN
taxlaw-2819	179	6	and	and	CCONJ
taxlaw-2819	179	7	investors	investor	NOUN
taxlaw-2819	179	8	,	,	PUNCT
taxlaw-2819	179	9	as	as	ADV
taxlaw-2819	179	10	well	well	ADV
taxlaw-2819	179	11	as	as	ADP
taxlaw-2819	179	12	their	their	PRON
taxlaw-2819	179	13	duty	duty	NOUN
taxlaw-2819	179	14	to	to	PART
taxlaw-2819	179	15	residence	residence	NOUN
taxlaw-2819	179	16	and	and	CCONJ
taxlaw-2819	179	17	source	source	NOUN
taxlaw-2819	179	18	countries	country	NOUN
taxlaw-2819	179	19	,	,	PUNCT
taxlaw-2819	179	20	is	be	AUX
taxlaw-2819	179	21	to	to	PART
taxlaw-2819	179	22	conduct	conduct	VERB
taxlaw-2819	179	23	business	business	NOUN
taxlaw-2819	179	24	,	,	PUNCT
taxlaw-2819	179	25	including	include	VERB
taxlaw-2819	179	26	payment	payment	NOUN
taxlaw-2819	179	27	of	of	ADP
taxlaw-2819	179	28	tax	tax	NOUN
taxlaw-2819	179	29	,	,	PUNCT
taxlaw-2819	179	30	in	in	ADP
taxlaw-2819	179	31	accordance	accordance	NOUN
taxlaw-2819	179	32	with	with	ADP
taxlaw-2819	179	33	internationally	internationally	ADV
taxlaw-2819	179	34	agreed	agree	VERB
taxlaw-2819	179	35	upon	upon	SCONJ
taxlaw-2819	179	36	rules	rule	NOUN
taxlaw-2819	179	37	and	and	CCONJ
taxlaw-2819	179	38	norms	norm	NOUN
taxlaw-2819	179	39	of	of	ADP
taxlaw-2819	179	40	conduct	conduct	NOUN
taxlaw-2819	179	41	as	as	SCONJ
taxlaw-2819	179	42	implemented	implement	VERB
taxlaw-2819	179	43	in	in	ADP
taxlaw-2819	179	44	the	the	DET
taxlaw-2819	179	45	respective	respective	ADJ
taxlaw-2819	179	46	countries	country	NOUN
taxlaw-2819	179	47	in	in	ADP
taxlaw-2819	179	48	which	which	PRON
taxlaw-2819	179	49	they	they	PRON
taxlaw-2819	179	50	conduct	conduct	VERB
taxlaw-2819	179	51	business	business	NOUN
taxlaw-2819	179	52	.	.	PUNCT
taxlaw-2819	180	1	they	they	PRON
taxlaw-2819	180	2	must	must	AUX
taxlaw-2819	180	3	also	also	ADV
taxlaw-2819	180	4	responsibly	responsibly	ADV
taxlaw-2819	180	5	address	address	VERB
taxlaw-2819	180	6	the	the	DET
taxlaw-2819	180	7	reality	reality	NOUN
taxlaw-2819	180	8	that	that	SCONJ
taxlaw-2819	180	9	tax	tax	NOUN
taxlaw-2819	180	10	is	be	AUX
taxlaw-2819	180	11	a	a	DET
taxlaw-2819	180	12	major	major	ADJ
taxlaw-2819	180	13	cost	cost	NOUN
taxlaw-2819	180	14	and	and	CCONJ
taxlaw-2819	180	15	competitors	competitor	NOUN
taxlaw-2819	180	16	often	often	ADV
taxlaw-2819	180	17	enjoy	enjoy	VERB
taxlaw-2819	180	18	comparative	comparative	ADJ
taxlaw-2819	180	19	advantage	advantage	NOUN
taxlaw-2819	180	20	in	in	ADP
taxlaw-2819	180	21	applicable	applicable	ADJ
taxlaw-2819	180	22	taxation	taxation	NOUN
taxlaw-2819	180	23	regime	regime	NOUN
taxlaw-2819	180	24	.	.	PUNCT
taxlaw-2819	181	1	in	in	ADP
taxlaw-2819	181	2	this	this	DET
taxlaw-2819	181	3	article	article	NOUN
taxlaw-2819	181	4	,	,	PUNCT
taxlaw-2819	181	5	we	we	PRON
taxlaw-2819	181	6	trace	trace	VERB
taxlaw-2819	181	7	the	the	DET
taxlaw-2819	181	8	evolution	evolution	NOUN
taxlaw-2819	181	9	of	of	ADP
taxlaw-2819	181	10	the	the	DET
taxlaw-2819	181	11	current	current	ADJ
taxlaw-2819	181	12	model	model	NOUN
taxlaw-2819	181	13	income	income	NOUN
taxlaw-2819	181	14	tax	tax	NOUN
taxlaw-2819	181	15	treaty	treaty	NOUN
taxlaw-2819	181	16	framework	framework	NOUN
taxlaw-2819	181	17	from	from	ADP
taxlaw-2819	181	18	its	its	PRON
taxlaw-2819	181	19	origins	origin	NOUN
taxlaw-2819	181	20	in	in	ADP
taxlaw-2819	181	21	1920	1920	NUM
taxlaw-2819	181	22	.	.	PUNCT
taxlaw-2819	182	1	much	much	ADJ
taxlaw-2819	182	2	of	of	ADP
taxlaw-2819	182	3	the	the	DET
taxlaw-2819	182	4	actual	actual	ADJ
taxlaw-2819	182	5	history	history	NOUN
taxlaw-2819	182	6	has	have	AUX
taxlaw-2819	182	7	been	be	AUX
taxlaw-2819	182	8	buried	bury	VERB
taxlaw-2819	182	9	in	in	ADP
taxlaw-2819	182	10	the	the	DET
taxlaw-2819	182	11	archives	archive	NOUN
taxlaw-2819	182	12	of	of	ADP
taxlaw-2819	182	13	the	the	DET
taxlaw-2819	182	14	icc	icc	PROPN
taxlaw-2819	182	15	and	and	CCONJ
taxlaw-2819	182	16	league	league	PROPN
taxlaw-2819	182	17	of	of	ADP
taxlaw-2819	182	18	nations	nation	NOUN
taxlaw-2819	182	19	.	.	PUNCT
taxlaw-2819	183	1	when	when	SCONJ
taxlaw-2819	183	2	the	the	DET
taxlaw-2819	183	3	debates	debate	NOUN
taxlaw-2819	183	4	of	of	ADP
taxlaw-2819	183	5	the	the	DET
taxlaw-2819	183	6	1920s	1920	NOUN
taxlaw-2819	183	7	are	be	AUX
taxlaw-2819	183	8	viewed	view	VERB
taxlaw-2819	183	9	from	from	ADP
taxlaw-2819	183	10	the	the	DET
taxlaw-2819	183	11	vantage	vantage	NOUN
taxlaw-2819	183	12	point	point	NOUN
taxlaw-2819	183	13	of	of	ADP
taxlaw-2819	183	14	the	the	DET
taxlaw-2819	183	15	early	early	ADJ
taxlaw-2819	183	16	twenty	twenty	NUM
taxlaw-2819	183	17	-	-	PUNCT
taxlaw-2819	183	18	first	first	ADJ
taxlaw-2819	183	19	century	century	NOUN
taxlaw-2819	183	20	economic	economic	ADJ
taxlaw-2819	183	21	world	world	NOUN
taxlaw-2819	183	22	,	,	PUNCT
taxlaw-2819	183	23	and	and	CCONJ
taxlaw-2819	183	24	the	the	DET
taxlaw-2819	183	25	relating	relate	VERB
taxlaw-2819	183	26	to	to	ADP
taxlaw-2819	183	27	such	such	ADJ
taxlaw-2819	183	28	transactions	transaction	NOUN
taxlaw-2819	183	29	.	.	PUNCT
taxlaw-2819	184	1	the	the	DET
taxlaw-2819	184	2	significance	significance	NOUN
taxlaw-2819	184	3	of	of	ADP
taxlaw-2819	184	4	these	these	DET
taxlaw-2819	184	5	methodologies	methodology	NOUN
taxlaw-2819	184	6	is	be	AUX
taxlaw-2819	184	7	developed	develop	VERB
taxlaw-2819	184	8	in	in	ADP
taxlaw-2819	184	9	part	part	NOUN
taxlaw-2819	184	10	ii.a	ii.a	PROPN
taxlaw-2819	184	11	infra	infra	NOUN
taxlaw-2819	184	12	,	,	PUNCT
taxlaw-2819	184	13	via	via	ADP
taxlaw-2819	184	14	an	an	DET
taxlaw-2819	184	15	illustration	illustration	NOUN
taxlaw-2819	184	16	.	.	PUNCT
taxlaw-2819	185	1	22	22	NUM
taxlaw-2819	185	2	see	see	VERB
taxlaw-2819	185	3	united	united	PROPN
taxlaw-2819	185	4	nations	nations	PROPN
taxlaw-2819	185	5	,	,	PUNCT
taxlaw-2819	185	6	practical	practical	ADJ
taxlaw-2819	185	7	manual	manual	NOUN
taxlaw-2819	185	8	on	on	ADP
taxlaw-2819	185	9	transfer	transfer	NOUN
taxlaw-2819	185	10	pricing	pricing	NOUN
taxlaw-2819	185	11	for	for	ADP
taxlaw-2819	185	12	developing	develop	VERB
taxlaw-2819	185	13	countries	country	NOUN
taxlaw-2819	185	14	(	(	PUNCT
taxlaw-2819	185	15	2012	2012	NUM
taxlaw-2819	185	16	)	)	PUNCT
taxlaw-2819	185	17	.	.	PUNCT
taxlaw-2819	186	1	10	10	NUM
taxlaw-2819	186	2	columbia	columbia	PROPN
taxlaw-2819	186	3	journal	journal	PROPN
taxlaw-2819	186	4	of	of	ADP
taxlaw-2819	186	5	tax	tax	NOUN
taxlaw-2819	186	6	law	law	NOUN
taxlaw-2819	186	7	[	[	X
taxlaw-2819	186	8	vol.5:1	vol.5:1	ADJ
taxlaw-2819	186	9	disparate	disparate	ADJ
taxlaw-2819	186	10	voices	voice	NOUN
taxlaw-2819	186	11	of	of	ADP
taxlaw-2819	186	12	residence	residence	NOUN
taxlaw-2819	186	13	and	and	CCONJ
taxlaw-2819	186	14	source	source	NOUN
taxlaw-2819	186	15	countries	country	NOUN
taxlaw-2819	186	16	,	,	PUNCT
taxlaw-2819	186	17	we	we	PRON
taxlaw-2819	186	18	draw	draw	VERB
taxlaw-2819	186	19	two	two	NUM
taxlaw-2819	186	20	conclusions	conclusion	NOUN
taxlaw-2819	186	21	.	.	PUNCT
taxlaw-2819	187	1	first	first	ADV
taxlaw-2819	187	2	,	,	PUNCT
taxlaw-2819	187	3	the	the	DET
taxlaw-2819	187	4	issues	issue	NOUN
taxlaw-2819	187	5	debated	debate	VERB
taxlaw-2819	187	6	in	in	ADP
taxlaw-2819	187	7	the	the	DET
taxlaw-2819	187	8	1920s	1920s	NUM
taxlaw-2819	187	9	remain	remain	VERB
taxlaw-2819	187	10	vital	vital	ADJ
taxlaw-2819	187	11	today	today	NOUN
taxlaw-2819	187	12	.	.	PUNCT
taxlaw-2819	188	1	second	second	ADJ
taxlaw-2819	188	2	,	,	PUNCT
taxlaw-2819	188	3	those	those	DET
taxlaw-2819	188	4	issues	issue	NOUN
taxlaw-2819	188	5	are	be	AUX
taxlaw-2819	188	6	in	in	ADP
taxlaw-2819	188	7	desperate	desperate	ADJ
taxlaw-2819	188	8	need	need	NOUN
taxlaw-2819	188	9	of	of	ADP
taxlaw-2819	188	10	being	be	AUX
taxlaw-2819	188	11	revisited	revisit	VERB
taxlaw-2819	188	12	and	and	CCONJ
taxlaw-2819	188	13	reformulated	reformulate	VERB
taxlaw-2819	188	14	to	to	PART
taxlaw-2819	188	15	restore	restore	VERB
taxlaw-2819	188	16	balance	balance	NOUN
taxlaw-2819	188	17	for	for	ADP
taxlaw-2819	188	18	the	the	DET
taxlaw-2819	188	19	future	future	NOUN
taxlaw-2819	188	20	.	.	PUNCT
taxlaw-2819	189	1	today	today	NOUN
taxlaw-2819	189	2	there	there	PRON
taxlaw-2819	189	3	is	be	VERB
taxlaw-2819	189	4	far	far	ADV
taxlaw-2819	189	5	more	more	ADJ
taxlaw-2819	189	6	controversy	controversy	NOUN
taxlaw-2819	189	7	surrounding	surround	VERB
taxlaw-2819	189	8	international	international	ADJ
taxlaw-2819	189	9	taxation	taxation	NOUN
taxlaw-2819	189	10	and	and	CCONJ
taxlaw-2819	189	11	tp	tp	NOUN
taxlaw-2819	189	12	than	than	SCONJ
taxlaw-2819	189	13	is	be	AUX
taxlaw-2819	189	14	necessary	necessary	ADJ
taxlaw-2819	189	15	to	to	PART
taxlaw-2819	189	16	assure	assure	VERB
taxlaw-2819	189	17	reasonable	reasonable	ADJ
taxlaw-2819	189	18	allocation	allocation	NOUN
taxlaw-2819	189	19	of	of	ADP
taxlaw-2819	189	20	taxing	tax	VERB
taxlaw-2819	189	21	jurisdiction	jurisdiction	NOUN
taxlaw-2819	189	22	among	among	ADP
taxlaw-2819	189	23	all	all	DET
taxlaw-2819	189	24	countries	country	NOUN
taxlaw-2819	189	25	to	to	PART
taxlaw-2819	189	26	facilitate	facilitate	VERB
taxlaw-2819	189	27	global	global	ADJ
taxlaw-2819	189	28	job	job	NOUN
taxlaw-2819	189	29	creation	creation	NOUN
taxlaw-2819	189	30	and	and	CCONJ
taxlaw-2819	189	31	economic	economic	ADJ
taxlaw-2819	189	32	growth	growth	NOUN
taxlaw-2819	189	33	.	.	PUNCT
taxlaw-2819	190	1	as	as	SCONJ
taxlaw-2819	190	2	is	be	AUX
taxlaw-2819	190	3	often	often	ADV
taxlaw-2819	190	4	the	the	DET
taxlaw-2819	190	5	case	case	NOUN
taxlaw-2819	190	6	,	,	PUNCT
taxlaw-2819	190	7	study	study	NOUN
taxlaw-2819	190	8	of	of	ADP
taxlaw-2819	190	9	the	the	DET
taxlaw-2819	190	10	historic	historic	ADJ
taxlaw-2819	190	11	evolution	evolution	NOUN
taxlaw-2819	190	12	of	of	ADP
taxlaw-2819	190	13	our	our	PRON
taxlaw-2819	190	14	international	international	ADJ
taxlaw-2819	190	15	tax	tax	NOUN
taxlaw-2819	190	16	treaty	treaty	NOUN
taxlaw-2819	190	17	principles	principle	NOUN
taxlaw-2819	190	18	may	may	AUX
taxlaw-2819	190	19	provide	provide	VERB
taxlaw-2819	190	20	illumination	illumination	NOUN
taxlaw-2819	190	21	for	for	ADP
taxlaw-2819	190	22	the	the	DET
taxlaw-2819	190	23	future	future	NOUN
taxlaw-2819	190	24	,	,	PUNCT
taxlaw-2819	190	25	including	include	VERB
taxlaw-2819	190	26	answering	answer	VERB
taxlaw-2819	190	27	the	the	DET
taxlaw-2819	190	28	“	"	PUNCT
taxlaw-2819	190	29	what	what	PRON
taxlaw-2819	190	30	’s	’s	AUX
taxlaw-2819	190	31	missing	miss	VERB
taxlaw-2819	190	32	”	"	PUNCT
taxlaw-2819	190	33	question	question	NOUN
taxlaw-2819	190	34	noted	note	VERB
taxlaw-2819	190	35	in	in	ADP
taxlaw-2819	190	36	the	the	DET
taxlaw-2819	190	37	introduction	introduction	NOUN
taxlaw-2819	190	38	.	.	PUNCT
taxlaw-2819	191	1	ii	ii	PROPN
taxlaw-2819	191	2	.	.	PUNCT
taxlaw-2819	191	3	mercantilist	mercantilist	ADJ
taxlaw-2819	191	4	paradigm	paradigm	NOUN
taxlaw-2819	191	5	in	in	ADP
taxlaw-2819	191	6	the	the	DET
taxlaw-2819	191	7	post	post	ADJ
taxlaw-2819	191	8	-	-	ADJ
taxlaw-2819	191	9	world	world	ADJ
taxlaw-2819	191	10	war	war	NOUN
taxlaw-2819	191	11	i	i	PRON
taxlaw-2819	191	12	period	period	VERB
taxlaw-2819	191	13	when	when	SCONJ
taxlaw-2819	191	14	we	we	PRON
taxlaw-2819	191	15	examine	examine	VERB
taxlaw-2819	191	16	the	the	DET
taxlaw-2819	191	17	origins	origin	NOUN
taxlaw-2819	191	18	of	of	ADP
taxlaw-2819	191	19	current	current	ADJ
taxlaw-2819	191	20	tax	tax	NOUN
taxlaw-2819	191	21	treaty	treaty	NOUN
taxlaw-2819	191	22	policy	policy	NOUN
taxlaw-2819	191	23	,	,	PUNCT
taxlaw-2819	191	24	we	we	PRON
taxlaw-2819	191	25	need	need	VERB
taxlaw-2819	191	26	to	to	PART
taxlaw-2819	191	27	imagine	imagine	VERB
taxlaw-2819	191	28	the	the	DET
taxlaw-2819	191	29	world	world	NOUN
taxlaw-2819	191	30	as	as	SCONJ
taxlaw-2819	191	31	it	it	PRON
taxlaw-2819	191	32	was	be	AUX
taxlaw-2819	191	33	in	in	ADP
taxlaw-2819	191	34	the	the	DET
taxlaw-2819	191	35	1920s	1920s	NUM
taxlaw-2819	191	36	.	.	PUNCT
taxlaw-2819	192	1	the	the	DET
taxlaw-2819	192	2	paradigm	paradigm	NOUN
taxlaw-2819	192	3	of	of	ADP
taxlaw-2819	192	4	commerce	commerce	NOUN
taxlaw-2819	192	5	and	and	CCONJ
taxlaw-2819	192	6	international	international	ADJ
taxlaw-2819	192	7	taxation	taxation	NOUN
taxlaw-2819	192	8	was	be	AUX
taxlaw-2819	192	9	a	a	DET
taxlaw-2819	192	10	company	company	NOUN
taxlaw-2819	192	11	resident	resident	NOUN
taxlaw-2819	192	12	in	in	ADP
taxlaw-2819	192	13	a	a	DET
taxlaw-2819	192	14	residence	residence	NOUN
taxlaw-2819	192	15	country	country	NOUN
taxlaw-2819	192	16	(	(	PUNCT
taxlaw-2819	192	17	let	let	VERB
taxlaw-2819	192	18	’s	’s	PRON
taxlaw-2819	192	19	call	call	VERB
taxlaw-2819	192	20	it	it	PRON
taxlaw-2819	192	21	“	"	PUNCT
taxlaw-2819	192	22	imperialco	imperialco	ADV
taxlaw-2819	192	23	”	"	PUNCT
taxlaw-2819	192	24	)	)	PUNCT
taxlaw-2819	192	25	with	with	ADP
taxlaw-2819	192	26	an	an	DET
taxlaw-2819	192	27	affiliate	affiliate	NOUN
taxlaw-2819	192	28	in	in	ADP
taxlaw-2819	192	29	an	an	DET
taxlaw-2819	192	30	under	under	ADV
taxlaw-2819	192	31	-	-	PUNCT
taxlaw-2819	192	32	developed	develop	VERB
taxlaw-2819	192	33	source	source	NOUN
taxlaw-2819	192	34	country	country	NOUN
taxlaw-2819	192	35	that	that	PRON
taxlaw-2819	192	36	was	be	AUX
taxlaw-2819	192	37	a	a	DET
taxlaw-2819	192	38	colony	colony	NOUN
taxlaw-2819	192	39	of	of	ADP
taxlaw-2819	192	40	the	the	DET
taxlaw-2819	192	41	residence	residence	NOUN
taxlaw-2819	192	42	country	country	NOUN
taxlaw-2819	192	43	(	(	PUNCT
taxlaw-2819	192	44	“	"	PUNCT
taxlaw-2819	192	45	colonyco	colonyco	NOUN
taxlaw-2819	192	46	”	"	PUNCT
taxlaw-2819	192	47	)	)	PUNCT
taxlaw-2819	192	48	.	.	PUNCT
taxlaw-2819	193	1	a	a	DET
taxlaw-2819	193	2	global	global	ADJ
taxlaw-2819	193	3	war	war	NOUN
taxlaw-2819	193	4	just	just	ADV
taxlaw-2819	193	5	ended	end	VERB
taxlaw-2819	193	6	,	,	PUNCT
taxlaw-2819	193	7	with	with	ADP
taxlaw-2819	193	8	the	the	DET
taxlaw-2819	193	9	residence	residence	NOUN
taxlaw-2819	193	10	country	country	NOUN
taxlaw-2819	193	11	having	have	VERB
taxlaw-2819	193	12	enormous	enormous	ADJ
taxlaw-2819	193	13	debt	debt	NOUN
taxlaw-2819	193	14	.	.	PUNCT
taxlaw-2819	194	1	there	there	PRON
taxlaw-2819	194	2	was	be	VERB
taxlaw-2819	194	3	a	a	DET
taxlaw-2819	194	4	material	material	NOUN
taxlaw-2819	194	5	flow	flow	NOUN
taxlaw-2819	194	6	of	of	ADP
taxlaw-2819	194	7	commerce	commerce	NOUN
taxlaw-2819	194	8	between	between	ADP
taxlaw-2819	194	9	the	the	DET
taxlaw-2819	194	10	imperialco	imperialco	NOUN
taxlaw-2819	194	11	and	and	CCONJ
taxlaw-2819	194	12	colonyco	colonyco	NOUN
taxlaw-2819	194	13	.	.	PUNCT
taxlaw-2819	195	1	for	for	ADP
taxlaw-2819	195	2	the	the	DET
taxlaw-2819	195	3	most	most	ADJ
taxlaw-2819	195	4	part	part	NOUN
taxlaw-2819	195	5	,	,	PUNCT
taxlaw-2819	195	6	the	the	DET
taxlaw-2819	195	7	former	former	ADJ
taxlaw-2819	195	8	transferred	transfer	VERB
taxlaw-2819	195	9	to	to	ADP
taxlaw-2819	195	10	the	the	DET
taxlaw-2819	195	11	latter	latter	ADJ
taxlaw-2819	195	12	capital	capital	NOUN
taxlaw-2819	195	13	,	,	PUNCT
taxlaw-2819	195	14	technology	technology	NOUN
taxlaw-2819	195	15	,	,	PUNCT
taxlaw-2819	195	16	and	and	CCONJ
taxlaw-2819	195	17	access	access	NOUN
taxlaw-2819	195	18	to	to	ADP
taxlaw-2819	195	19	global	global	ADJ
taxlaw-2819	195	20	markets	market	NOUN
taxlaw-2819	195	21	.	.	PUNCT
taxlaw-2819	196	1	colonyco	colonyco	PROPN
taxlaw-2819	196	2	responded	respond	VERB
taxlaw-2819	196	3	by	by	ADP
taxlaw-2819	196	4	producing	produce	VERB
taxlaw-2819	196	5	commodities	commodity	NOUN
taxlaw-2819	196	6	and	and	CCONJ
taxlaw-2819	196	7	goods	good	NOUN
taxlaw-2819	196	8	for	for	ADP
taxlaw-2819	196	9	imperialco	imperialco	NOUN
taxlaw-2819	196	10	and	and	CCONJ
taxlaw-2819	196	11	its	its	PRON
taxlaw-2819	196	12	global	global	ADJ
taxlaw-2819	196	13	markets	market	NOUN
taxlaw-2819	196	14	.	.	PUNCT
taxlaw-2819	197	1	the	the	DET
taxlaw-2819	197	2	residence	residence	NOUN
taxlaw-2819	197	3	country	country	NOUN
taxlaw-2819	197	4	was	be	AUX
taxlaw-2819	197	5	a	a	DET
taxlaw-2819	197	6	creditor	creditor	NOUN
taxlaw-2819	197	7	and	and	CCONJ
taxlaw-2819	197	8	the	the	DET
taxlaw-2819	197	9	source	source	NOUN
taxlaw-2819	197	10	country	country	NOUN
taxlaw-2819	197	11	a	a	DET
taxlaw-2819	197	12	debtor	debtor	NOUN
taxlaw-2819	197	13	.	.	PUNCT
taxlaw-2819	198	1	more	more	ADV
taxlaw-2819	198	2	specifically	specifically	ADV
taxlaw-2819	198	3	,	,	PUNCT
taxlaw-2819	198	4	the	the	DET
taxlaw-2819	198	5	situation	situation	NOUN
taxlaw-2819	198	6	could	could	AUX
taxlaw-2819	198	7	be	be	AUX
taxlaw-2819	198	8	described	describe	VERB
taxlaw-2819	198	9	as	as	ADP
taxlaw-2819	198	10	follows:23	follows:23	PRON
taxlaw-2819	198	11	imperialco	imperialco	NOUN
taxlaw-2819	198	12	is	be	AUX
taxlaw-2819	198	13	incorporated	incorporate	VERB
taxlaw-2819	198	14	and	and	CCONJ
taxlaw-2819	198	15	has	have	VERB
taxlaw-2819	198	16	its	its	PRON
taxlaw-2819	198	17	home	home	NOUN
taxlaw-2819	198	18	office	office	NOUN
taxlaw-2819	198	19	in	in	ADP
taxlaw-2819	198	20	england	england	PROPN
taxlaw-2819	198	21	.	.	PUNCT
taxlaw-2819	199	1	the	the	DET
taxlaw-2819	199	2	year	year	NOUN
taxlaw-2819	199	3	is	be	AUX
taxlaw-2819	199	4	1925	1925	NUM
taxlaw-2819	199	5	.	.	PUNCT
taxlaw-2819	200	1	imperialco	imperialco	NOUN
taxlaw-2819	200	2	is	be	AUX
taxlaw-2819	200	3	in	in	ADP
taxlaw-2819	200	4	the	the	DET
taxlaw-2819	200	5	textile	textile	NOUN
taxlaw-2819	200	6	business	business	NOUN
taxlaw-2819	200	7	requiring	require	VERB
taxlaw-2819	200	8	a	a	DET
taxlaw-2819	200	9	ready	ready	ADJ
taxlaw-2819	200	10	supply	supply	NOUN
taxlaw-2819	200	11	of	of	ADP
taxlaw-2819	200	12	cotton	cotton	NOUN
taxlaw-2819	200	13	,	,	PUNCT
taxlaw-2819	200	14	a	a	DET
taxlaw-2819	200	15	raw	raw	ADJ
taxlaw-2819	200	16	material	material	NOUN
taxlaw-2819	200	17	not	not	PART
taxlaw-2819	200	18	grown	grow	VERB
taxlaw-2819	200	19	in	in	ADP
taxlaw-2819	200	20	england	england	PROPN
taxlaw-2819	200	21	.	.	PUNCT
taxlaw-2819	201	1	imperialco	imperialco	PROPN
taxlaw-2819	201	2	has	have	VERB
taxlaw-2819	201	3	a	a	DET
taxlaw-2819	201	4	global	global	ADJ
taxlaw-2819	201	5	organizational	organizational	ADJ
taxlaw-2819	201	6	structure	structure	NOUN
taxlaw-2819	201	7	with	with	ADP
taxlaw-2819	201	8	subsidiaries	subsidiary	NOUN
taxlaw-2819	201	9	based	base	VERB
taxlaw-2819	201	10	within	within	ADP
taxlaw-2819	201	11	the	the	DET
taxlaw-2819	201	12	cottonproducing	cottonproducing	ADJ
taxlaw-2819	201	13	british	british	PROPN
taxlaw-2819	201	14	commonwealth	commonwealth	PROPN
taxlaw-2819	201	15	countries	country	NOUN
taxlaw-2819	201	16	such	such	ADJ
taxlaw-2819	201	17	as	as	ADP
taxlaw-2819	201	18	india	india	PROPN
taxlaw-2819	201	19	.	.	PUNCT
taxlaw-2819	202	1	it	it	PRON
taxlaw-2819	202	2	also	also	ADV
taxlaw-2819	202	3	has	have	VERB
taxlaw-2819	202	4	manufacturing	manufacture	VERB
taxlaw-2819	202	5	facilities	facility	NOUN
taxlaw-2819	202	6	in	in	ADP
taxlaw-2819	202	7	important	important	ADJ
taxlaw-2819	202	8	commercial	commercial	ADJ
taxlaw-2819	202	9	regions	region	NOUN
taxlaw-2819	202	10	of	of	ADP
taxlaw-2819	202	11	the	the	DET
taxlaw-2819	202	12	world	world	NOUN
taxlaw-2819	202	13	(	(	PUNCT
taxlaw-2819	202	14	india	india	PROPN
taxlaw-2819	202	15	and	and	CCONJ
taxlaw-2819	202	16	elsewhere	elsewhere	ADV
taxlaw-2819	202	17	)	)	PUNCT
taxlaw-2819	202	18	,	,	PUNCT
taxlaw-2819	202	19	as	as	ADV
taxlaw-2819	202	20	well	well	ADV
taxlaw-2819	202	21	as	as	ADP
taxlaw-2819	202	22	shipping	shipping	NOUN
taxlaw-2819	202	23	companies	company	NOUN
taxlaw-2819	202	24	that	that	PRON
taxlaw-2819	202	25	transport	transport	VERB
taxlaw-2819	202	26	raw	raw	ADJ
taxlaw-2819	202	27	materials	material	NOUN
taxlaw-2819	202	28	and	and	CCONJ
taxlaw-2819	202	29	finished	finished	ADJ
taxlaw-2819	202	30	products	product	NOUN
taxlaw-2819	202	31	to	to	ADP
taxlaw-2819	202	32	global	global	ADJ
taxlaw-2819	202	33	commercial	commercial	ADJ
taxlaw-2819	202	34	markets	market	NOUN
taxlaw-2819	202	35	.	.	PUNCT
taxlaw-2819	203	1	all	all	DET
taxlaw-2819	203	2	these	these	DET
taxlaw-2819	203	3	operations	operation	NOUN
taxlaw-2819	203	4	are	be	AUX
taxlaw-2819	203	5	based	base	VERB
taxlaw-2819	203	6	in	in	ADP
taxlaw-2819	203	7	the	the	DET
taxlaw-2819	203	8	colonies	colony	NOUN
taxlaw-2819	203	9	,	,	PUNCT
taxlaw-2819	203	10	with	with	ADP
taxlaw-2819	203	11	affiliates	affiliate	NOUN
taxlaw-2819	203	12	conducting	conduct	VERB
taxlaw-2819	203	13	business	business	NOUN
taxlaw-2819	203	14	using	use	VERB
taxlaw-2819	203	15	capital	capital	NOUN
taxlaw-2819	203	16	and	and	CCONJ
taxlaw-2819	203	17	technology	technology	NOUN
taxlaw-2819	203	18	provided	provide	VERB
taxlaw-2819	203	19	by	by	ADP
taxlaw-2819	203	20	imperialco	imperialco	NOUN
taxlaw-2819	203	21	.	.	PUNCT
taxlaw-2819	204	1	in	in	ADP
taxlaw-2819	204	2	return	return	NOUN
taxlaw-2819	204	3	,	,	PUNCT
taxlaw-2819	204	4	the	the	DET
taxlaw-2819	204	5	affiliates	affiliate	NOUN
taxlaw-2819	204	6	pay	pay	VERB
taxlaw-2819	204	7	interest	interest	NOUN
taxlaw-2819	204	8	and	and	CCONJ
taxlaw-2819	204	9	royalties	royalty	NOUN
taxlaw-2819	204	10	to	to	ADP
taxlaw-2819	204	11	imperialco	imperialco	NOUN
taxlaw-2819	204	12	,	,	PUNCT
taxlaw-2819	204	13	which	which	PRON
taxlaw-2819	204	14	are	be	AUX
taxlaw-2819	204	15	deducted	deduct	VERB
taxlaw-2819	204	16	for	for	ADP
taxlaw-2819	204	17	colony	colony	NOUN
taxlaw-2819	204	18	income	income	NOUN
taxlaw-2819	204	19	tax	tax	NOUN
taxlaw-2819	204	20	purposes	purpose	NOUN
taxlaw-2819	204	21	.	.	PUNCT
taxlaw-2819	205	1	to	to	ADP
taxlaw-2819	205	2	the	the	DET
taxlaw-2819	205	3	extent	extent	NOUN
taxlaw-2819	205	4	that	that	SCONJ
taxlaw-2819	205	5	excess	excess	ADJ
taxlaw-2819	205	6	cash	cash	NOUN
taxlaw-2819	205	7	remains	remain	VERB
taxlaw-2819	205	8	in	in	ADP
taxlaw-2819	205	9	colony	colony	NOUN
taxlaw-2819	205	10	affiliates	affiliate	NOUN
taxlaw-2819	205	11	after	after	ADP
taxlaw-2819	205	12	local	local	ADJ
taxlaw-2819	205	13	expenses	expense	NOUN
taxlaw-2819	205	14	and	and	CCONJ
taxlaw-2819	205	15	taxes	taxis	NOUN
taxlaw-2819	205	16	,	,	PUNCT
taxlaw-2819	205	17	such	such	ADJ
taxlaw-2819	205	18	income	income	NOUN
taxlaw-2819	205	19	is	be	AUX
taxlaw-2819	205	20	distributed	distribute	VERB
taxlaw-2819	205	21	to	to	AUX
taxlaw-2819	205	22	imperialco	imperialco	VERB
taxlaw-2819	205	23	via	via	ADP
taxlaw-2819	205	24	dividends	dividend	NOUN
taxlaw-2819	205	25	.	.	PUNCT
taxlaw-2819	206	1	the	the	DET
taxlaw-2819	206	2	policy	policy	NOUN
taxlaw-2819	206	3	issue	issue	NOUN
taxlaw-2819	206	4	for	for	ADP
taxlaw-2819	206	5	consideration	consideration	NOUN
taxlaw-2819	206	6	was	be	AUX
taxlaw-2819	206	7	how	how	SCONJ
taxlaw-2819	206	8	income	income	NOUN
taxlaw-2819	206	9	from	from	ADP
taxlaw-2819	206	10	these	these	DET
taxlaw-2819	206	11	activities	activity	NOUN
taxlaw-2819	206	12	(	(	PUNCT
taxlaw-2819	206	13	functions	function	NOUN
taxlaw-2819	206	14	and	and	CCONJ
taxlaw-2819	206	15	risks	risk	NOUN
taxlaw-2819	206	16	)	)	PUNCT
taxlaw-2819	206	17	should	should	AUX
taxlaw-2819	206	18	be	be	AUX
taxlaw-2819	206	19	shared	share	VERB
taxlaw-2819	206	20	between	between	ADP
taxlaw-2819	206	21	imperialco	imperialco	NOUN
taxlaw-2819	206	22	and	and	CCONJ
taxlaw-2819	206	23	colonyco	colonyco	NOUN
taxlaw-2819	206	24	or	or	CCONJ
taxlaw-2819	206	25	,	,	PUNCT
taxlaw-2819	206	26	in	in	ADP
taxlaw-2819	206	27	today	today	NOUN
taxlaw-2819	206	28	’s	’s	PART
taxlaw-2819	206	29	terms	term	NOUN
taxlaw-2819	206	30	,	,	PUNCT
taxlaw-2819	206	31	the	the	DET
taxlaw-2819	206	32	residence	residence	NOUN
taxlaw-2819	206	33	and	and	CCONJ
taxlaw-2819	206	34	source	source	NOUN
taxlaw-2819	206	35	countries	country	NOUN
taxlaw-2819	206	36	.	.	PUNCT
taxlaw-2819	207	1	as	as	SCONJ
taxlaw-2819	207	2	will	will	AUX
taxlaw-2819	207	3	be	be	AUX
taxlaw-2819	207	4	developed	develop	VERB
taxlaw-2819	207	5	below	below	ADV
taxlaw-2819	207	6	,	,	PUNCT
taxlaw-2819	207	7	the	the	DET
taxlaw-2819	207	8	framework	framework	NOUN
taxlaw-2819	207	9	of	of	ADP
taxlaw-2819	207	10	taxation	taxation	NOUN
taxlaw-2819	207	11	that	that	PRON
taxlaw-2819	207	12	evolved	evolve	VERB
taxlaw-2819	207	13	in	in	ADP
taxlaw-2819	207	14	the	the	DET
taxlaw-2819	207	15	1920s	1920s	NUM
taxlaw-2819	207	16	was	be	AUX
taxlaw-2819	207	17	based	base	VERB
taxlaw-2819	207	18	on	on	ADP
taxlaw-2819	207	19	the	the	DET
taxlaw-2819	207	20	mercantilist	mercantilist	ADJ
taxlaw-2819	207	21	belief	belief	NOUN
taxlaw-2819	207	22	that	that	SCONJ
taxlaw-2819	207	23	imperial	imperial	ADJ
taxlaw-2819	207	24	countries	country	NOUN
taxlaw-2819	207	25	were	be	AUX
taxlaw-2819	207	26	the	the	DET
taxlaw-2819	207	27	source	source	NOUN
taxlaw-2819	207	28	of	of	ADP
taxlaw-2819	207	29	capital	capital	NOUN
taxlaw-2819	207	30	and	and	CCONJ
taxlaw-2819	207	31	know	know	NOUN
taxlaw-2819	207	32	-	-	PUNCT
taxlaw-2819	207	33	how	how	SCONJ
taxlaw-2819	207	34	while	while	SCONJ
taxlaw-2819	207	35	the	the	DET
taxlaw-2819	207	36	colonies	colony	NOUN
taxlaw-2819	207	37	were	be	AUX
taxlaw-2819	207	38	passive	passive	ADJ
taxlaw-2819	207	39	suppliers	supplier	NOUN
taxlaw-2819	207	40	of	of	ADP
taxlaw-2819	207	41	goods	good	NOUN
taxlaw-2819	207	42	or	or	CCONJ
taxlaw-2819	207	43	services	service	NOUN
taxlaw-2819	207	44	with	with	ADP
taxlaw-2819	207	45	little	little	ADJ
taxlaw-2819	207	46	value	value	NOUN
taxlaw-2819	207	47	added	add	VERB
taxlaw-2819	207	48	functionality	functionality	NOUN
taxlaw-2819	207	49	.	.	PUNCT
taxlaw-2819	208	1	as	as	ADP
taxlaw-2819	208	2	a	a	DET
taxlaw-2819	208	3	result	result	NOUN
taxlaw-2819	208	4	,	,	PUNCT
taxlaw-2819	208	5	the	the	DET
taxlaw-2819	208	6	right	right	NOUN
taxlaw-2819	208	7	to	to	PART
taxlaw-2819	208	8	tax	tax	VERB
taxlaw-2819	208	9	residual	residual	ADJ
taxlaw-2819	208	10	income	income	NOUN
taxlaw-2819	208	11	belonged	belong	VERB
taxlaw-2819	208	12	to	to	ADP
taxlaw-2819	208	13	the	the	DET
taxlaw-2819	208	14	residence	residence	NOUN
taxlaw-2819	208	15	countries	country	NOUN
taxlaw-2819	208	16	of	of	ADP
taxlaw-2819	208	17	the	the	DET
taxlaw-2819	208	18	imperial	imperial	ADJ
taxlaw-2819	208	19	companies	company	NOUN
taxlaw-2819	208	20	(	(	PUNCT
taxlaw-2819	208	21	england	england	NOUN
taxlaw-2819	208	22	in	in	ADP
taxlaw-2819	208	23	this	this	DET
taxlaw-2819	208	24	example	example	NOUN
taxlaw-2819	208	25	)	)	PUNCT
taxlaw-2819	208	26	.	.	PUNCT
taxlaw-2819	209	1	source	source	NOUN
taxlaw-2819	209	2	countries	country	NOUN
taxlaw-2819	209	3	(	(	PUNCT
taxlaw-2819	209	4	india	india	PROPN
taxlaw-2819	209	5	in	in	ADP
taxlaw-2819	209	6	the	the	DET
taxlaw-2819	209	7	example	example	NOUN
taxlaw-2819	209	8	)	)	PUNCT
taxlaw-2819	209	9	were	be	AUX
taxlaw-2819	209	10	allowed	allow	VERB
taxlaw-2819	209	11	to	to	PART
taxlaw-2819	209	12	tax	tax	VERB
taxlaw-2819	209	13	23	23	NUM
taxlaw-2819	209	14	the	the	DET
taxlaw-2819	209	15	following	follow	VERB
taxlaw-2819	209	16	hypothetical	hypothetical	ADJ
taxlaw-2819	209	17	is	be	AUX
taxlaw-2819	209	18	adapted	adapt	VERB
taxlaw-2819	209	19	from	from	ADP
taxlaw-2819	209	20	mitchell	mitchell	PROPN
taxlaw-2819	209	21	b.	b.	PROPN
taxlaw-2819	209	22	carroll	carroll	PROPN
taxlaw-2819	209	23	,	,	PUNCT
taxlaw-2819	209	24	allocation	allocation	NOUN
taxlaw-2819	209	25	of	of	ADP
taxlaw-2819	209	26	business	business	NOUN
taxlaw-2819	209	27	income	income	NOUN
taxlaw-2819	209	28	:	:	PUNCT
taxlaw-2819	209	29	the	the	DET
taxlaw-2819	209	30	draft	draft	NOUN
taxlaw-2819	209	31	convention	convention	NOUN
taxlaw-2819	209	32	of	of	ADP
taxlaw-2819	209	33	the	the	DET
taxlaw-2819	209	34	league	league	PROPN
taxlaw-2819	209	35	of	of	ADP
taxlaw-2819	209	36	nations	nation	NOUN
taxlaw-2819	209	37	,	,	PUNCT
taxlaw-2819	209	38	34	34	NUM
taxlaw-2819	209	39	colum	colum	NOUN
taxlaw-2819	209	40	.	.	PUNCT
taxlaw-2819	210	1	l.	l.	PROPN
taxlaw-2819	210	2	rev	rev	PROPN
taxlaw-2819	210	3	.	.	PROPN
taxlaw-2819	210	4	473	473	NUM
taxlaw-2819	210	5	(	(	PUNCT
taxlaw-2819	210	6	1934	1934	NUM
taxlaw-2819	210	7	)	)	PUNCT
taxlaw-2819	210	8	(	(	PUNCT
taxlaw-2819	210	9	giving	give	VERB
taxlaw-2819	210	10	example	example	NOUN
taxlaw-2819	210	11	of	of	ADP
taxlaw-2819	210	12	cotton	cotton	NOUN
taxlaw-2819	210	13	and	and	CCONJ
taxlaw-2819	210	14	other	other	ADJ
taxlaw-2819	210	15	goods	good	NOUN
taxlaw-2819	210	16	produced	produce	VERB
taxlaw-2819	210	17	in	in	ADP
taxlaw-2819	210	18	india	india	PROPN
taxlaw-2819	210	19	to	to	PART
taxlaw-2819	210	20	be	be	AUX
taxlaw-2819	210	21	sold	sell	VERB
taxlaw-2819	210	22	abroad	abroad	ADV
taxlaw-2819	210	23	)	)	PUNCT
taxlaw-2819	210	24	.	.	PUNCT
taxlaw-2819	211	1	2013	2013	NUM
taxlaw-2819	211	2	]	]	PUNCT
taxlaw-2819	211	3	income	income	NOUN
taxlaw-2819	211	4	tax	tax	NOUN
taxlaw-2819	211	5	treaty	treaty	NOUN
taxlaw-2819	211	6	policy	policy	NOUN
taxlaw-2819	211	7	in	in	ADP
taxlaw-2819	211	8	the	the	DET
taxlaw-2819	211	9	21st	21st	ADJ
taxlaw-2819	211	10	century	century	NOUN
taxlaw-2819	211	11	:	:	PUNCT
taxlaw-2819	211	12	11	11	NUM
taxlaw-2819	211	13	residence	residence	NOUN
taxlaw-2819	211	14	vs.	vs.	ADP
taxlaw-2819	211	15	source	source	NOUN
taxlaw-2819	211	16	only	only	ADV
taxlaw-2819	211	17	routine	routine	ADJ
taxlaw-2819	211	18	profits	profit	NOUN
taxlaw-2819	211	19	deemed	deem	VERB
taxlaw-2819	211	20	earned	earn	VERB
taxlaw-2819	211	21	therein	therein	ADV
taxlaw-2819	211	22	and	and	CCONJ
taxlaw-2819	211	23	impose	impose	VERB
taxlaw-2819	211	24	withholding	withholding	NOUN
taxlaw-2819	211	25	taxes	taxis	NOUN
taxlaw-2819	211	26	on	on	ADP
taxlaw-2819	211	27	certain	certain	ADJ
taxlaw-2819	211	28	types	type	NOUN
taxlaw-2819	211	29	of	of	ADP
taxlaw-2819	211	30	outbound	outbound	NOUN
taxlaw-2819	211	31	payments	payment	NOUN
taxlaw-2819	211	32	.	.	PUNCT
taxlaw-2819	212	1	the	the	DET
taxlaw-2819	212	2	tax	tax	NOUN
taxlaw-2819	212	3	planning	planning	NOUN
taxlaw-2819	212	4	strategies	strategy	NOUN
taxlaw-2819	212	5	of	of	ADP
taxlaw-2819	212	6	imperialco	imperialco	NOUN
taxlaw-2819	212	7	utilized	utilize	VERB
taxlaw-2819	212	8	in	in	ADP
taxlaw-2819	212	9	this	this	DET
taxlaw-2819	212	10	mercantilist	mercantilist	NOUN
taxlaw-2819	212	11	paradigm	paradigm	NOUN
taxlaw-2819	212	12	would	would	AUX
taxlaw-2819	212	13	likely	likely	ADV
taxlaw-2819	212	14	be	be	AUX
taxlaw-2819	212	15	along	along	ADP
taxlaw-2819	212	16	the	the	DET
taxlaw-2819	212	17	following	follow	VERB
taxlaw-2819	212	18	lines	line	NOUN
taxlaw-2819	212	19	:	:	PUNCT
taxlaw-2819	212	20	raw	raw	ADJ
taxlaw-2819	212	21	materials	material	NOUN
taxlaw-2819	212	22	(	(	PUNCT
taxlaw-2819	212	23	raw	raw	ADJ
taxlaw-2819	212	24	cotton	cotton	NOUN
taxlaw-2819	212	25	)	)	PUNCT
taxlaw-2819	212	26	or	or	CCONJ
taxlaw-2819	212	27	processed	process	VERB
taxlaw-2819	212	28	goods	good	NOUN
taxlaw-2819	212	29	would	would	AUX
taxlaw-2819	212	30	be	be	AUX
taxlaw-2819	212	31	purchased	purchase	VERB
taxlaw-2819	212	32	from	from	ADP
taxlaw-2819	212	33	the	the	DET
taxlaw-2819	212	34	colony	colony	NOUN
taxlaw-2819	212	35	country	country	NOUN
taxlaw-2819	212	36	company	company	NOUN
taxlaw-2819	212	37	(	(	PUNCT
taxlaw-2819	212	38	“	"	PUNCT
taxlaw-2819	212	39	indiaco	indiaco	PROPN
taxlaw-2819	212	40	”	"	PUNCT
taxlaw-2819	212	41	)	)	PUNCT
taxlaw-2819	212	42	at	at	ADP
taxlaw-2819	212	43	the	the	DET
taxlaw-2819	212	44	lowest	low	ADJ
taxlaw-2819	212	45	price	price	NOUN
taxlaw-2819	212	46	possible	possible	ADJ
taxlaw-2819	212	47	consistent	consistent	ADJ
taxlaw-2819	212	48	with	with	ADP
taxlaw-2819	212	49	providing	provide	VERB
taxlaw-2819	212	50	indiaco	indiaco	NOUN
taxlaw-2819	212	51	the	the	DET
taxlaw-2819	212	52	capital	capital	NOUN
taxlaw-2819	212	53	needed	need	VERB
taxlaw-2819	212	54	to	to	PART
taxlaw-2819	212	55	continue	continue	VERB
taxlaw-2819	212	56	operations	operation	NOUN
taxlaw-2819	212	57	(	(	PUNCT
taxlaw-2819	212	58	“	"	PUNCT
taxlaw-2819	212	59	supply	supply	NOUN
taxlaw-2819	212	60	chain	chain	NOUN
taxlaw-2819	212	61	transactions	transaction	NOUN
taxlaw-2819	212	62	”	"	PUNCT
taxlaw-2819	212	63	)	)	PUNCT
taxlaw-2819	212	64	.	.	PUNCT
taxlaw-2819	213	1	movable	movable	ADJ
taxlaw-2819	213	2	tangible	tangible	ADJ
taxlaw-2819	213	3	property	property	NOUN
taxlaw-2819	213	4	(	(	PUNCT
taxlaw-2819	213	5	machinery	machinery	NOUN
taxlaw-2819	213	6	and	and	CCONJ
taxlaw-2819	213	7	equipment	equipment	NOUN
taxlaw-2819	213	8	)	)	PUNCT
taxlaw-2819	213	9	could	could	AUX
taxlaw-2819	213	10	be	be	AUX
taxlaw-2819	213	11	leased	lease	VERB
taxlaw-2819	213	12	by	by	ADP
taxlaw-2819	213	13	imperialco	imperialco	NOUN
taxlaw-2819	213	14	,	,	PUNCT
taxlaw-2819	213	15	with	with	ADP
taxlaw-2819	213	16	leasehold	leasehold	NOUN
taxlaw-2819	213	17	payments	payment	NOUN
taxlaw-2819	213	18	made	make	VERB
taxlaw-2819	213	19	by	by	ADP
taxlaw-2819	213	20	indiaco	indiaco	PROPN
taxlaw-2819	213	21	(	(	PUNCT
taxlaw-2819	213	22	“	"	PUNCT
taxlaw-2819	213	23	lease	lease	NOUN
taxlaw-2819	213	24	transfer	transfer	NOUN
taxlaw-2819	213	25	payments	payment	NOUN
taxlaw-2819	213	26	”	"	PUNCT
taxlaw-2819	213	27	)	)	PUNCT
taxlaw-2819	213	28	.	.	PUNCT
taxlaw-2819	214	1	capital	capital	NOUN
taxlaw-2819	214	2	could	could	AUX
taxlaw-2819	214	3	be	be	AUX
taxlaw-2819	214	4	provided	provide	VERB
taxlaw-2819	214	5	via	via	ADP
taxlaw-2819	214	6	loans	loan	NOUN
taxlaw-2819	214	7	from	from	ADP
taxlaw-2819	214	8	imperialco	imperialco	ADV
taxlaw-2819	214	9	,	,	PUNCT
taxlaw-2819	214	10	with	with	ADP
taxlaw-2819	214	11	interest	interest	NOUN
taxlaw-2819	214	12	payments	payment	NOUN
taxlaw-2819	214	13	made	make	VERB
taxlaw-2819	214	14	by	by	ADP
taxlaw-2819	214	15	indiaco	indiaco	PROPN
taxlaw-2819	214	16	(	(	PUNCT
taxlaw-2819	214	17	“	"	PUNCT
taxlaw-2819	214	18	interest	interest	NOUN
taxlaw-2819	214	19	transfer	transfer	NOUN
taxlaw-2819	214	20	payments	payment	NOUN
taxlaw-2819	214	21	”	"	PUNCT
taxlaw-2819	214	22	)	)	PUNCT
taxlaw-2819	214	23	.	.	PUNCT
taxlaw-2819	215	1	know	know	VERB
taxlaw-2819	215	2	-	-	PUNCT
taxlaw-2819	215	3	how	how	NOUN
taxlaw-2819	215	4	to	to	ADP
taxlaw-2819	215	5	the	the	DET
taxlaw-2819	215	6	extent	extent	NOUN
taxlaw-2819	215	7	required	require	VERB
taxlaw-2819	215	8	could	could	AUX
taxlaw-2819	215	9	be	be	AUX
taxlaw-2819	215	10	provided	provide	VERB
taxlaw-2819	215	11	in	in	ADP
taxlaw-2819	215	12	the	the	DET
taxlaw-2819	215	13	form	form	NOUN
taxlaw-2819	215	14	of	of	ADP
taxlaw-2819	215	15	licenses	license	NOUN
taxlaw-2819	215	16	with	with	ADP
taxlaw-2819	215	17	royalties	royalty	NOUN
taxlaw-2819	215	18	paid	pay	VERB
taxlaw-2819	215	19	by	by	ADP
taxlaw-2819	215	20	indiaco	indiaco	PROPN
taxlaw-2819	215	21	(	(	PUNCT
taxlaw-2819	215	22	“	"	PUNCT
taxlaw-2819	215	23	royalty	royalty	NOUN
taxlaw-2819	215	24	transfer	transfer	NOUN
taxlaw-2819	215	25	payments	payment	NOUN
taxlaw-2819	215	26	”	"	PUNCT
taxlaw-2819	215	27	)	)	PUNCT
taxlaw-2819	215	28	.	.	PUNCT
taxlaw-2819	216	1	services	service	NOUN
taxlaw-2819	216	2	provided	provide	VERB
taxlaw-2819	216	3	by	by	ADP
taxlaw-2819	216	4	imperialco	imperialco	NOUN
taxlaw-2819	216	5	would	would	AUX
taxlaw-2819	216	6	be	be	AUX
taxlaw-2819	216	7	paid	pay	VERB
taxlaw-2819	216	8	for	for	ADP
taxlaw-2819	216	9	via	via	ADP
taxlaw-2819	216	10	service	service	NOUN
taxlaw-2819	216	11	fees	fee	NOUN
taxlaw-2819	216	12	(	(	PUNCT
taxlaw-2819	216	13	“	"	PUNCT
taxlaw-2819	216	14	service	service	NOUN
taxlaw-2819	216	15	transactions	transaction	NOUN
taxlaw-2819	216	16	”	"	PUNCT
taxlaw-2819	216	17	)	)	PUNCT
taxlaw-2819	216	18	.	.	PUNCT
taxlaw-2819	217	1	the	the	DET
taxlaw-2819	217	2	net	net	ADJ
taxlaw-2819	217	3	result	result	NOUN
taxlaw-2819	217	4	of	of	ADP
taxlaw-2819	217	5	these	these	DET
taxlaw-2819	217	6	transactions	transaction	NOUN
taxlaw-2819	217	7	was	be	AUX
taxlaw-2819	217	8	that	that	SCONJ
taxlaw-2819	217	9	imperialco	imperialco	NOUN
taxlaw-2819	217	10	would	would	AUX
taxlaw-2819	217	11	have	have	VERB
taxlaw-2819	217	12	the	the	DET
taxlaw-2819	217	13	ability	ability	NOUN
taxlaw-2819	217	14	to	to	PART
taxlaw-2819	217	15	transfer	transfer	VERB
taxlaw-2819	217	16	the	the	DET
taxlaw-2819	217	17	residual	residual	ADJ
taxlaw-2819	217	18	indian	indian	ADJ
taxlaw-2819	217	19	profits	profit	NOUN
taxlaw-2819	217	20	out	out	ADP
taxlaw-2819	217	21	of	of	ADP
taxlaw-2819	217	22	india	india	PROPN
taxlaw-2819	217	23	at	at	ADP
taxlaw-2819	217	24	a	a	DET
taxlaw-2819	217	25	minimal	minimal	ADJ
taxlaw-2819	217	26	indian	indian	ADJ
taxlaw-2819	217	27	tax	tax	NOUN
taxlaw-2819	217	28	cost	cost	NOUN
taxlaw-2819	217	29	,	,	PUNCT
taxlaw-2819	217	30	leaving	leave	VERB
taxlaw-2819	217	31	only	only	ADV
taxlaw-2819	217	32	routine	routine	ADJ
taxlaw-2819	217	33	operating	operating	NOUN
taxlaw-2819	217	34	profits	profit	NOUN
taxlaw-2819	217	35	in	in	ADP
taxlaw-2819	217	36	indiaco	indiaco	NOUN
taxlaw-2819	217	37	.	.	PUNCT
taxlaw-2819	218	1	these	these	DET
taxlaw-2819	218	2	arrangements	arrangement	NOUN
taxlaw-2819	218	3	can	can	AUX
taxlaw-2819	218	4	be	be	AUX
taxlaw-2819	218	5	depicted	depict	VERB
taxlaw-2819	218	6	as	as	SCONJ
taxlaw-2819	218	7	follows	follow	VERB
taxlaw-2819	218	8	:	:	PUNCT
taxlaw-2819	218	9	mercantilist	mercantilist	NOUN
taxlaw-2819	218	10	paradigm	paradigm	NOUN
taxlaw-2819	218	11	example	example	NOUN
taxlaw-2819	218	12	a.	a.	NOUN
taxlaw-2819	218	13	application	application	NOUN
taxlaw-2819	218	14	of	of	ADP
taxlaw-2819	218	15	foundational	foundational	ADJ
taxlaw-2819	218	16	premise	premise	NOUN
taxlaw-2819	218	17	much	much	ADJ
taxlaw-2819	218	18	of	of	ADP
taxlaw-2819	218	19	what	what	PRON
taxlaw-2819	218	20	can	can	AUX
taxlaw-2819	218	21	be	be	AUX
taxlaw-2819	218	22	drawn	draw	VERB
taxlaw-2819	218	23	from	from	ADP
taxlaw-2819	218	24	the	the	DET
taxlaw-2819	218	25	following	follow	VERB
taxlaw-2819	218	26	study	study	NOUN
taxlaw-2819	218	27	of	of	ADP
taxlaw-2819	218	28	the	the	DET
taxlaw-2819	218	29	origins	origin	NOUN
taxlaw-2819	218	30	of	of	ADP
taxlaw-2819	218	31	our	our	PRON
taxlaw-2819	218	32	current	current	ADJ
taxlaw-2819	218	33	model	model	NOUN
taxlaw-2819	218	34	treaties	treaty	NOUN
taxlaw-2819	218	35	concerns	concern	VERB
taxlaw-2819	218	36	the	the	DET
taxlaw-2819	218	37	evolution	evolution	NOUN
taxlaw-2819	218	38	of	of	ADP
taxlaw-2819	218	39	the	the	DET
taxlaw-2819	218	40	elements	element	NOUN
taxlaw-2819	218	41	of	of	ADP
taxlaw-2819	218	42	the	the	DET
taxlaw-2819	218	43	foundational	foundational	ADJ
taxlaw-2819	218	44	premise	premise	NOUN
taxlaw-2819	218	45	.	.	PUNCT
taxlaw-2819	219	1	before	before	ADP
taxlaw-2819	219	2	undertaking	undertake	VERB
taxlaw-2819	219	3	that	that	DET
taxlaw-2819	219	4	discussion	discussion	NOUN
taxlaw-2819	219	5	,	,	PUNCT
taxlaw-2819	219	6	it	it	PRON
taxlaw-2819	219	7	is	be	AUX
taxlaw-2819	219	8	appropriate	appropriate	ADJ
taxlaw-2819	219	9	to	to	PART
taxlaw-2819	219	10	frame	frame	VERB
taxlaw-2819	219	11	the	the	DET
taxlaw-2819	219	12	mercantilist	mercantilist	NOUN
taxlaw-2819	219	13	paradigm	paradigm	NOUN
taxlaw-2819	219	14	in	in	ADP
taxlaw-2819	219	15	a	a	DET
taxlaw-2819	219	16	manner	manner	NOUN
taxlaw-2819	219	17	to	to	PART
taxlaw-2819	219	18	reflect	reflect	VERB
taxlaw-2819	219	19	the	the	DET
taxlaw-2819	219	20	current	current	ADJ
taxlaw-2819	219	21	structure	structure	NOUN
taxlaw-2819	219	22	and	and	CCONJ
taxlaw-2819	219	23	tp	tp	ADP
taxlaw-2819	219	24	policies	policy	NOUN
taxlaw-2819	219	25	of	of	ADP
taxlaw-2819	219	26	many	many	ADJ
taxlaw-2819	219	27	mnes	mne	NOUN
taxlaw-2819	219	28	which	which	PRON
taxlaw-2819	219	29	,	,	PUNCT
taxlaw-2819	219	30	in	in	ADP
taxlaw-2819	219	31	turn	turn	NOUN
taxlaw-2819	219	32	,	,	PUNCT
taxlaw-2819	219	33	produces	produce	VERB
taxlaw-2819	219	34	much	much	ADJ
taxlaw-2819	219	35	of	of	ADP
taxlaw-2819	219	36	the	the	DET
taxlaw-2819	219	37	tension	tension	NOUN
taxlaw-2819	219	38	in	in	ADP
taxlaw-2819	219	39	our	our	PRON
taxlaw-2819	219	40	international	international	ADJ
taxlaw-2819	219	41	taxation	taxation	NOUN
taxlaw-2819	219	42	world	world	NOUN
taxlaw-2819	219	43	.	.	PUNCT
taxlaw-2819	220	1	for	for	ADP
taxlaw-2819	220	2	this	this	DET
taxlaw-2819	220	3	purpose	purpose	NOUN
taxlaw-2819	220	4	,	,	PUNCT
taxlaw-2819	220	5	assume	assume	VERB
taxlaw-2819	220	6	that	that	SCONJ
taxlaw-2819	220	7	imperialco	imperialco	NOUN
taxlaw-2819	220	8	has	have	AUX
taxlaw-2819	220	9	formed	form	VERB
taxlaw-2819	220	10	an	an	DET
taxlaw-2819	220	11	interim	interim	ADJ
taxlaw-2819	220	12	holding	hold	VERB
taxlaw-2819	220	13	company	company	NOUN
taxlaw-2819	220	14	(	(	PUNCT
taxlaw-2819	220	15	“	"	PUNCT
taxlaw-2819	220	16	holdco	holdco	NOUN
taxlaw-2819	220	17	”	"	PUNCT
taxlaw-2819	220	18	)	)	PUNCT
taxlaw-2819	220	19	in	in	ADP
taxlaw-2819	220	20	a	a	DET
taxlaw-2819	220	21	country	country	NOUN
taxlaw-2819	220	22	having	have	VERB
taxlaw-2819	220	23	a	a	DET
taxlaw-2819	220	24	broad	broad	ADJ
taxlaw-2819	220	25	treaty	treaty	NOUN
taxlaw-2819	220	26	network	network	NOUN
taxlaw-2819	220	27	and	and	CCONJ
taxlaw-2819	220	28	low	low	ADJ
taxlaw-2819	220	29	domestic	domestic	ADJ
taxlaw-2819	220	30	income	income	NOUN
taxlaw-2819	220	31	tax	tax	NOUN
taxlaw-2819	220	32	rates	rate	NOUN
taxlaw-2819	220	33	(	(	PUNCT
taxlaw-2819	220	34	let	let	VERB
taxlaw-2819	220	35	’s	’s	PRON
taxlaw-2819	220	36	call	call	VERB
taxlaw-2819	220	37	it	it	PRON
taxlaw-2819	220	38	“	"	PUNCT
taxlaw-2819	220	39	holdingland	holdingland	PROPN
taxlaw-2819	220	40	”	"	PUNCT
taxlaw-2819	220	41	)	)	PUNCT
taxlaw-2819	220	42	.	.	PUNCT
taxlaw-2819	221	1	the	the	DET
taxlaw-2819	221	2	“	"	PUNCT
taxlaw-2819	221	3	residual	residual	ADJ
taxlaw-2819	221	4	profits	profit	NOUN
taxlaw-2819	221	5	”	"	PUNCT
taxlaw-2819	221	6	(	(	PUNCT
taxlaw-2819	221	7	“	"	PUNCT
taxlaw-2819	221	8	residual	residual	ADJ
taxlaw-2819	221	9	12	12	NUM
taxlaw-2819	221	10	columbia	columbia	PROPN
taxlaw-2819	221	11	journal	journal	PROPN
taxlaw-2819	221	12	of	of	ADP
taxlaw-2819	221	13	tax	tax	NOUN
taxlaw-2819	221	14	law	law	NOUN
taxlaw-2819	221	15	[	[	X
taxlaw-2819	221	16	vol.5:1	vol.5:1	ADJ
taxlaw-2819	221	17	income”)24	income”)24	PROPN
taxlaw-2819	221	18	noted	note	VERB
taxlaw-2819	221	19	above	above	ADV
taxlaw-2819	221	20	are	be	AUX
taxlaw-2819	221	21	earned	earn	VERB
taxlaw-2819	221	22	by	by	ADP
taxlaw-2819	221	23	holdco	holdco	NOUN
taxlaw-2819	221	24	.	.	PUNCT
taxlaw-2819	222	1	assume	assume	VERB
taxlaw-2819	222	2	further	far	ADV
taxlaw-2819	222	3	that	that	SCONJ
taxlaw-2819	222	4	colonyco	colonyco	PROPN
taxlaw-2819	222	5	has	have	VERB
taxlaw-2819	222	6	net	net	ADJ
taxlaw-2819	222	7	sales	sale	NOUN
taxlaw-2819	222	8	of	of	ADP
taxlaw-2819	222	9	1,000x	1,000x	NUM
taxlaw-2819	222	10	and	and	CCONJ
taxlaw-2819	222	11	incurs	incur	VERB
taxlaw-2819	222	12	costs	cost	NOUN
taxlaw-2819	222	13	of	of	ADP
taxlaw-2819	222	14	100x	100x	NUM
taxlaw-2819	222	15	in	in	ADP
taxlaw-2819	222	16	conducting	conduct	VERB
taxlaw-2819	222	17	its	its	PRON
taxlaw-2819	222	18	operations	operation	NOUN
taxlaw-2819	222	19	in	in	ADP
taxlaw-2819	222	20	india	india	PROPN
taxlaw-2819	222	21	,	,	PUNCT
taxlaw-2819	222	22	excluding	exclude	VERB
taxlaw-2819	222	23	any	any	DET
taxlaw-2819	222	24	lease	lease	NOUN
taxlaw-2819	222	25	,	,	PUNCT
taxlaw-2819	222	26	interest	interest	NOUN
taxlaw-2819	222	27	,	,	PUNCT
taxlaw-2819	222	28	royalty	royalty	NOUN
taxlaw-2819	222	29	,	,	PUNCT
taxlaw-2819	222	30	or	or	CCONJ
taxlaw-2819	222	31	service	service	NOUN
taxlaw-2819	222	32	fees	fee	NOUN
taxlaw-2819	222	33	(	(	PUNCT
taxlaw-2819	222	34	the	the	DET
taxlaw-2819	222	35	“	"	PUNCT
taxlaw-2819	222	36	related	related	ADJ
taxlaw-2819	222	37	party	party	NOUN
taxlaw-2819	222	38	payments	payment	NOUN
taxlaw-2819	222	39	”	"	PUNCT
taxlaw-2819	222	40	)	)	PUNCT
taxlaw-2819	222	41	paid	pay	VERB
taxlaw-2819	222	42	to	to	ADP
taxlaw-2819	222	43	related	related	ADJ
taxlaw-2819	222	44	parties	party	NOUN
taxlaw-2819	222	45	(	(	PUNCT
taxlaw-2819	222	46	holdco	holdco	NOUN
taxlaw-2819	222	47	for	for	ADP
taxlaw-2819	222	48	purposes	purpose	NOUN
taxlaw-2819	222	49	of	of	ADP
taxlaw-2819	222	50	discussion	discussion	NOUN
taxlaw-2819	222	51	)	)	PUNCT
taxlaw-2819	222	52	.	.	PUNCT
taxlaw-2819	223	1	for	for	ADP
taxlaw-2819	223	2	indian	indian	PROPN
taxlaw-2819	223	3	tp	tp	ADP
taxlaw-2819	223	4	purposes	purpose	NOUN
taxlaw-2819	223	5	,	,	PUNCT
taxlaw-2819	223	6	it	it	PRON
taxlaw-2819	223	7	is	be	AUX
taxlaw-2819	223	8	determined	determine	VERB
taxlaw-2819	223	9	that	that	SCONJ
taxlaw-2819	223	10	the	the	DET
taxlaw-2819	223	11	appropriate	appropriate	ADJ
taxlaw-2819	223	12	tp	tp	PART
taxlaw-2819	223	13	method	method	NOUN
taxlaw-2819	223	14	to	to	PART
taxlaw-2819	223	15	test	test	VERB
taxlaw-2819	223	16	the	the	DET
taxlaw-2819	223	17	margin	margin	NOUN
taxlaw-2819	223	18	of	of	ADP
taxlaw-2819	223	19	colonyco	colonyco	PROPN
taxlaw-2819	223	20	is	be	AUX
taxlaw-2819	223	21	the	the	DET
taxlaw-2819	223	22	cost	cost	NOUN
taxlaw-2819	223	23	plus	plus	CCONJ
taxlaw-2819	223	24	method	method	NOUN
taxlaw-2819	223	25	,	,	PUNCT
taxlaw-2819	223	26	and	and	CCONJ
taxlaw-2819	223	27	that	that	SCONJ
taxlaw-2819	223	28	the	the	DET
taxlaw-2819	223	29	arm	arm	NOUN
taxlaw-2819	223	30	’s	’s	PART
taxlaw-2819	223	31	length	length	NOUN
taxlaw-2819	223	32	“	"	PUNCT
taxlaw-2819	223	33	plus	plus	CCONJ
taxlaw-2819	223	34	”	"	PUNCT
taxlaw-2819	223	35	is	be	AUX
taxlaw-2819	223	36	5	5	NUM
taxlaw-2819	223	37	%	%	NOUN
taxlaw-2819	223	38	;	;	PUNCT
taxlaw-2819	223	39	this	this	PRON
taxlaw-2819	223	40	is	be	AUX
taxlaw-2819	223	41	a	a	DET
taxlaw-2819	223	42	one	one	NUM
taxlaw-2819	223	43	-	-	PUNCT
taxlaw-2819	223	44	sided	sided	ADJ
taxlaw-2819	223	45	transfer	transfer	NOUN
taxlaw-2819	223	46	pricing	pricing	NOUN
taxlaw-2819	223	47	method	method	NOUN
taxlaw-2819	223	48	in	in	ADP
taxlaw-2819	223	49	the	the	DET
taxlaw-2819	223	50	sense	sense	NOUN
taxlaw-2819	223	51	that	that	SCONJ
taxlaw-2819	223	52	the	the	DET
taxlaw-2819	223	53	testing	testing	NOUN
taxlaw-2819	223	54	is	be	AUX
taxlaw-2819	223	55	limited	limit	VERB
taxlaw-2819	223	56	to	to	ADP
taxlaw-2819	223	57	the	the	DET
taxlaw-2819	223	58	income	income	NOUN
taxlaw-2819	223	59	that	that	PRON
taxlaw-2819	223	60	should	should	AUX
taxlaw-2819	223	61	be	be	AUX
taxlaw-2819	223	62	received	receive	VERB
taxlaw-2819	223	63	by	by	ADP
taxlaw-2819	223	64	colonyco	colonyco	NOUN
taxlaw-2819	223	65	for	for	SCONJ
taxlaw-2819	223	66	tp	tp	PART
taxlaw-2819	223	67	purposes.25	purposes.25	VERB
taxlaw-2819	223	68	this	this	PRON
taxlaw-2819	223	69	would	would	AUX
taxlaw-2819	223	70	mean	mean	VERB
taxlaw-2819	223	71	that	that	SCONJ
taxlaw-2819	223	72	the	the	DET
taxlaw-2819	223	73	financial	financial	ADJ
taxlaw-2819	223	74	results	result	NOUN
taxlaw-2819	223	75	of	of	ADP
taxlaw-2819	223	76	colonyco	colonyco	PROPN
taxlaw-2819	223	77	’s	’s	PART
taxlaw-2819	223	78	activities	activity	NOUN
taxlaw-2819	223	79	prior	prior	ADV
taxlaw-2819	223	80	to	to	ADP
taxlaw-2819	223	81	consideration	consideration	NOUN
taxlaw-2819	223	82	of	of	ADP
taxlaw-2819	223	83	the	the	DET
taxlaw-2819	223	84	residual	residual	ADJ
taxlaw-2819	223	85	income	income	NOUN
taxlaw-2819	223	86	(	(	PUNCT
taxlaw-2819	223	87	ultimately	ultimately	ADV
taxlaw-2819	223	88	allocated	allocate	VERB
taxlaw-2819	223	89	to	to	ADP
taxlaw-2819	223	90	holdco	holdco	NOUN
taxlaw-2819	223	91	)	)	PUNCT
taxlaw-2819	223	92	would	would	AUX
taxlaw-2819	223	93	be	be	AUX
taxlaw-2819	223	94	as	as	SCONJ
taxlaw-2819	223	95	follows	follow	VERB
taxlaw-2819	223	96	:	:	PUNCT
taxlaw-2819	223	97	illustration	illustration	NOUN
taxlaw-2819	223	98	a	a	DET
taxlaw-2819	223	99	colonyco	colonyco	NOUN
taxlaw-2819	223	100	net	net	ADJ
taxlaw-2819	223	101	sales	sale	NOUN
taxlaw-2819	223	102	1,000	1,000	NUM
taxlaw-2819	223	103	operating	operating	NOUN
taxlaw-2819	223	104	expenses	expense	NOUN
taxlaw-2819	223	105	–	–	PUNCT
taxlaw-2819	223	106	100	100	NUM
taxlaw-2819	223	107	net	net	ADJ
taxlaw-2819	223	108	income	income	NOUN
taxlaw-2819	223	109	900	900	NUM
taxlaw-2819	223	110	under	under	ADP
taxlaw-2819	223	111	the	the	DET
taxlaw-2819	223	112	tp	tp	NOUN
taxlaw-2819	223	113	method	method	NOUN
taxlaw-2819	223	114	,	,	PUNCT
taxlaw-2819	223	115	colonyco	colonyco	PROPN
taxlaw-2819	223	116	is	be	AUX
taxlaw-2819	223	117	entitled	entitle	VERB
taxlaw-2819	223	118	to	to	PART
taxlaw-2819	223	119	earn	earn	VERB
taxlaw-2819	223	120	5	5	NUM
taxlaw-2819	223	121	%	%	NOUN
taxlaw-2819	223	122	on	on	ADP
taxlaw-2819	223	123	its	its	PRON
taxlaw-2819	223	124	operating	operating	NOUN
taxlaw-2819	223	125	expenses	expense	NOUN
taxlaw-2819	223	126	,	,	PUNCT
taxlaw-2819	223	127	which	which	PRON
taxlaw-2819	223	128	would	would	AUX
taxlaw-2819	223	129	mean	mean	VERB
taxlaw-2819	223	130	that	that	SCONJ
taxlaw-2819	223	131	its	its	PRON
taxlaw-2819	223	132	share	share	NOUN
taxlaw-2819	223	133	of	of	ADP
taxlaw-2819	223	134	the	the	DET
taxlaw-2819	223	135	net	net	ADJ
taxlaw-2819	223	136	income	income	NOUN
taxlaw-2819	223	137	would	would	AUX
taxlaw-2819	223	138	be	be	AUX
taxlaw-2819	223	139	5	5	NUM
taxlaw-2819	223	140	.	.	PUNCT
taxlaw-2819	224	1	the	the	DET
taxlaw-2819	224	2	balance	balance	NOUN
taxlaw-2819	224	3	of	of	ADP
taxlaw-2819	224	4	the	the	DET
taxlaw-2819	224	5	net	net	ADJ
taxlaw-2819	224	6	income	income	NOUN
taxlaw-2819	224	7	(	(	PUNCT
taxlaw-2819	224	8	900	900	NUM
taxlaw-2819	224	9	–	–	SYM
taxlaw-2819	224	10	5	5	NUM
taxlaw-2819	224	11	=	=	SYM
taxlaw-2819	224	12	895	895	NUM
taxlaw-2819	224	13	)	)	PUNCT
taxlaw-2819	224	14	would	would	AUX
taxlaw-2819	224	15	be	be	AUX
taxlaw-2819	224	16	allocated	allocate	VERB
taxlaw-2819	224	17	to	to	ADP
taxlaw-2819	224	18	holdco	holdco	NOUN
taxlaw-2819	224	19	and	and	CCONJ
taxlaw-2819	224	20	paid	pay	VERB
taxlaw-2819	224	21	via	via	ADP
taxlaw-2819	224	22	the	the	DET
taxlaw-2819	224	23	related	relate	VERB
taxlaw-2819	224	24	party	party	NOUN
taxlaw-2819	224	25	payments.26	payments.26	VERB
taxlaw-2819	224	26	the	the	DET
taxlaw-2819	224	27	allocation	allocation	NOUN
taxlaw-2819	224	28	of	of	ADP
taxlaw-2819	224	29	income	income	NOUN
taxlaw-2819	224	30	between	between	ADP
taxlaw-2819	224	31	the	the	DET
taxlaw-2819	224	32	parties	party	NOUN
taxlaw-2819	224	33	would	would	AUX
taxlaw-2819	224	34	be	be	AUX
taxlaw-2819	224	35	as	as	ADP
taxlaw-2819	224	36	indicated	indicate	VERB
taxlaw-2819	224	37	in	in	ADP
taxlaw-2819	224	38	illustration	illustration	NOUN
taxlaw-2819	224	39	b	b	NOUN
taxlaw-2819	224	40	:	:	PUNCT
taxlaw-2819	224	41	illustration	illustration	NOUN
taxlaw-2819	224	42	b	b	PROPN
taxlaw-2819	224	43	(	(	PUNCT
taxlaw-2819	224	44	1	1	NUM
taxlaw-2819	224	45	)	)	PUNCT
taxlaw-2819	224	46	(	(	PUNCT
taxlaw-2819	224	47	2	2	NUM
taxlaw-2819	224	48	)	)	PUNCT
taxlaw-2819	224	49	(	(	PUNCT
taxlaw-2819	224	50	3	3	X
taxlaw-2819	224	51	)	)	PUNCT
taxlaw-2819	224	52	colonyco	colonyco	PROPN
taxlaw-2819	224	53	holdco	holdco	PROPN
taxlaw-2819	224	54	combined27	combined27	NOUN
taxlaw-2819	224	55	gross	gross	ADJ
taxlaw-2819	224	56	income	income	NOUN
taxlaw-2819	224	57	1,000	1,000	NUM
taxlaw-2819	224	58	895	895	NUM
taxlaw-2819	224	59	1,000	1,000	NUM
taxlaw-2819	224	60	operating	operating	NOUN
taxlaw-2819	224	61	expenses	expense	NOUN
taxlaw-2819	224	62	–	–	PUNCT
taxlaw-2819	224	63	100	100	NUM
taxlaw-2819	224	64	0	0	NUM
taxlaw-2819	224	65	–	–	SYM
taxlaw-2819	224	66	100	100	NUM
taxlaw-2819	224	67	related	relate	VERB
taxlaw-2819	224	68	party	party	NOUN
taxlaw-2819	224	69	payments	payment	NOUN
taxlaw-2819	224	70	–	–	PUNCT
taxlaw-2819	224	71	895	895	NUM
taxlaw-2819	224	72	0	0	NUM
taxlaw-2819	224	73	0	0	NUM
taxlaw-2819	224	74	net	net	ADJ
taxlaw-2819	224	75	income	income	NOUN
taxlaw-2819	224	76	5	5	NUM
taxlaw-2819	224	77	895	895	NUM
taxlaw-2819	224	78	900	900	NUM
taxlaw-2819	224	79	as	as	SCONJ
taxlaw-2819	224	80	noted	note	VERB
taxlaw-2819	224	81	in	in	ADP
taxlaw-2819	224	82	part	part	PROPN
taxlaw-2819	224	83	i.a	i.a	PROPN
taxlaw-2819	224	84	,	,	PUNCT
taxlaw-2819	224	85	above	above	ADV
taxlaw-2819	224	86	,	,	PUNCT
taxlaw-2819	224	87	the	the	DET
taxlaw-2819	224	88	foundational	foundational	ADJ
taxlaw-2819	224	89	premise	premise	NOUN
taxlaw-2819	224	90	had	have	VERB
taxlaw-2819	224	91	several	several	ADJ
taxlaw-2819	224	92	elements	element	NOUN
taxlaw-2819	224	93	.	.	PUNCT
taxlaw-2819	225	1	in	in	ADP
taxlaw-2819	225	2	the	the	DET
taxlaw-2819	225	3	context	context	NOUN
taxlaw-2819	225	4	of	of	ADP
taxlaw-2819	225	5	the	the	DET
taxlaw-2819	225	6	illustration	illustration	NOUN
taxlaw-2819	225	7	b	b	NOUN
taxlaw-2819	225	8	,	,	PUNCT
taxlaw-2819	225	9	these	these	DET
taxlaw-2819	225	10	elements	element	NOUN
taxlaw-2819	225	11	are	be	AUX
taxlaw-2819	225	12	as	as	SCONJ
taxlaw-2819	225	13	follows	follow	VERB
taxlaw-2819	225	14	:	:	PUNCT
taxlaw-2819	225	15	(	(	PUNCT
taxlaw-2819	225	16	i	i	NOUN
taxlaw-2819	225	17	)	)	PUNCT
taxlaw-2819	225	18	source	source	NOUN
taxlaw-2819	225	19	country	country	NOUN
taxlaw-2819	225	20	should	should	AUX
taxlaw-2819	225	21	tax	tax	VERB
taxlaw-2819	225	22	local	local	ADJ
taxlaw-2819	225	23	operations	operation	NOUN
taxlaw-2819	225	24	:	:	PUNCT
taxlaw-2819	225	25	this	this	PRON
taxlaw-2819	225	26	is	be	AUX
taxlaw-2819	225	27	reflected	reflect	VERB
taxlaw-2819	225	28	in	in	ADP
taxlaw-2819	225	29	column	column	NOUN
taxlaw-2819	225	30	(	(	PUNCT
taxlaw-2819	225	31	1	1	NUM
taxlaw-2819	225	32	)	)	PUNCT
taxlaw-2819	225	33	above	above	ADV
taxlaw-2819	225	34	;	;	PUNCT
taxlaw-2819	225	35	24	24	NUM
taxlaw-2819	225	36	see	see	VERB
taxlaw-2819	225	37	supra	supra	PROPN
taxlaw-2819	225	38	note	note	PROPN
taxlaw-2819	225	39	8	8	NUM
taxlaw-2819	225	40	.	.	NOUN
taxlaw-2819	225	41	25	25	NUM
taxlaw-2819	225	42	the	the	DET
taxlaw-2819	225	43	cost	cost	NOUN
taxlaw-2819	225	44	plus	plus	CCONJ
taxlaw-2819	225	45	method	method	NOUN
taxlaw-2819	225	46	is	be	AUX
taxlaw-2819	225	47	a	a	DET
taxlaw-2819	225	48	one	one	NUM
taxlaw-2819	225	49	-	-	PUNCT
taxlaw-2819	225	50	sided	sided	ADJ
taxlaw-2819	225	51	transfer	transfer	NOUN
taxlaw-2819	225	52	pricing	pricing	NOUN
taxlaw-2819	225	53	method	method	NOUN
taxlaw-2819	225	54	test	test	NOUN
taxlaw-2819	225	55	,	,	PUNCT
taxlaw-2819	225	56	meaning	mean	VERB
taxlaw-2819	225	57	that	that	SCONJ
taxlaw-2819	225	58	the	the	DET
taxlaw-2819	225	59	arm	arm	NOUN
taxlaw-2819	225	60	’s	’s	PART
taxlaw-2819	225	61	length	length	NOUN
taxlaw-2819	225	62	return	return	NOUN
taxlaw-2819	225	63	of	of	ADP
taxlaw-2819	225	64	colonyco	colonyco	PROPN
taxlaw-2819	225	65	is	be	AUX
taxlaw-2819	225	66	determined	determine	VERB
taxlaw-2819	225	67	by	by	ADP
taxlaw-2819	225	68	testing	test	VERB
taxlaw-2819	225	69	its	its	PRON
taxlaw-2819	225	70	functions	function	NOUN
taxlaw-2819	225	71	by	by	ADP
taxlaw-2819	225	72	margins	margin	NOUN
taxlaw-2819	225	73	earned	earn	VERB
taxlaw-2819	225	74	by	by	ADP
taxlaw-2819	225	75	uncontrolled	uncontrolled	ADJ
taxlaw-2819	225	76	companies	company	NOUN
taxlaw-2819	225	77	performing	perform	VERB
taxlaw-2819	225	78	similar	similar	ADJ
taxlaw-2819	225	79	functional	functional	ADJ
taxlaw-2819	225	80	activities	activity	NOUN
taxlaw-2819	225	81	,	,	PUNCT
taxlaw-2819	225	82	which	which	PRON
taxlaw-2819	225	83	is	be	AUX
taxlaw-2819	225	84	easily	easily	ADV
taxlaw-2819	225	85	obtained	obtain	VERB
taxlaw-2819	225	86	from	from	ADP
taxlaw-2819	225	87	data	datum	NOUN
taxlaw-2819	225	88	bases	basis	NOUN
taxlaw-2819	225	89	of	of	ADP
taxlaw-2819	225	90	public	public	ADJ
taxlaw-2819	225	91	companies	company	NOUN
taxlaw-2819	225	92	.	.	PUNCT
taxlaw-2819	226	1	see	see	VERB
taxlaw-2819	226	2	oecd	oecd	PROPN
taxlaw-2819	226	3	transfer	transfer	NOUN
taxlaw-2819	226	4	pricing	pricing	NOUN
taxlaw-2819	226	5	,	,	PUNCT
taxlaw-2819	226	6	supra	supra	PROPN
taxlaw-2819	226	7	note	note	NOUN
taxlaw-2819	226	8	6	6	NUM
taxlaw-2819	226	9	,	,	PUNCT
taxlaw-2819	226	10	at	at	ADP
taxlaw-2819	226	11	¶	¶	PROPN
taxlaw-2819	226	12	4.04	4.04	NUM
taxlaw-2819	226	13	.	.	PUNCT
taxlaw-2819	227	1	such	such	ADJ
taxlaw-2819	227	2	methods	method	NOUN
taxlaw-2819	227	3	are	be	AUX
taxlaw-2819	227	4	the	the	DET
taxlaw-2819	227	5	means	mean	NOUN
taxlaw-2819	227	6	by	by	ADP
taxlaw-2819	227	7	which	which	PRON
taxlaw-2819	227	8	most	most	ADJ
taxlaw-2819	227	9	tp	tp	NOUN
taxlaw-2819	227	10	is	be	AUX
taxlaw-2819	227	11	typically	typically	ADV
taxlaw-2819	227	12	undertaken	undertake	VERB
taxlaw-2819	227	13	,	,	PUNCT
taxlaw-2819	227	14	especially	especially	ADV
taxlaw-2819	227	15	for	for	ADP
taxlaw-2819	227	16	documentation	documentation	NOUN
taxlaw-2819	227	17	purposes	purpose	NOUN
taxlaw-2819	227	18	in	in	ADP
taxlaw-2819	227	19	the	the	DET
taxlaw-2819	227	20	70	70	NUM
taxlaw-2819	227	21	+	+	NUM
taxlaw-2819	227	22	countries	country	NOUN
taxlaw-2819	227	23	that	that	PRON
taxlaw-2819	227	24	require	require	VERB
taxlaw-2819	227	25	such	such	ADJ
taxlaw-2819	227	26	documentation	documentation	NOUN
taxlaw-2819	227	27	.	.	PUNCT
taxlaw-2819	228	1	26	26	NUM
taxlaw-2819	228	2	for	for	ADP
taxlaw-2819	228	3	purposes	purpose	NOUN
taxlaw-2819	228	4	of	of	ADP
taxlaw-2819	228	5	this	this	DET
taxlaw-2819	228	6	illustration	illustration	NOUN
taxlaw-2819	228	7	,	,	PUNCT
taxlaw-2819	228	8	we	we	PRON
taxlaw-2819	228	9	are	be	AUX
taxlaw-2819	228	10	ignoring	ignore	VERB
taxlaw-2819	228	11	how	how	SCONJ
taxlaw-2819	228	12	the	the	DET
taxlaw-2819	228	13	related	related	ADJ
taxlaw-2819	228	14	party	party	NOUN
taxlaw-2819	228	15	payments	payment	NOUN
taxlaw-2819	228	16	would	would	AUX
taxlaw-2819	228	17	be	be	AUX
taxlaw-2819	228	18	characterized	characterize	VERB
taxlaw-2819	228	19	under	under	ADP
taxlaw-2819	228	20	the	the	DET
taxlaw-2819	228	21	india	india	PROPN
taxlaw-2819	228	22	–	–	PUNCT
taxlaw-2819	229	1	holdingland	holdingland	NUM
taxlaw-2819	229	2	treaty	treaty	NOUN
taxlaw-2819	229	3	,	,	PUNCT
taxlaw-2819	229	4	which	which	PRON
taxlaw-2819	229	5	could	could	AUX
taxlaw-2819	229	6	have	have	VERB
taxlaw-2819	229	7	other	other	ADJ
taxlaw-2819	229	8	consequences	consequence	NOUN
taxlaw-2819	229	9	,	,	PUNCT
taxlaw-2819	229	10	such	such	ADJ
taxlaw-2819	229	11	as	as	ADP
taxlaw-2819	229	12	indian	indian	ADJ
taxlaw-2819	229	13	withholding	withholding	NOUN
taxlaw-2819	229	14	taxes	taxis	NOUN
taxlaw-2819	229	15	.	.	PUNCT
taxlaw-2819	230	1	we	we	PRON
taxlaw-2819	230	2	are	be	AUX
taxlaw-2819	230	3	also	also	ADV
taxlaw-2819	230	4	ignoring	ignore	VERB
taxlaw-2819	230	5	all	all	DET
taxlaw-2819	230	6	other	other	ADJ
taxlaw-2819	230	7	taxation	taxation	NOUN
taxlaw-2819	230	8	matters	matter	NOUN
taxlaw-2819	230	9	,	,	PUNCT
taxlaw-2819	230	10	such	such	ADJ
taxlaw-2819	230	11	as	as	ADP
taxlaw-2819	230	12	consumption	consumption	NOUN
taxlaw-2819	230	13	tax	tax	NOUN
taxlaw-2819	230	14	or	or	CCONJ
taxlaw-2819	230	15	application	application	NOUN
taxlaw-2819	230	16	of	of	ADP
taxlaw-2819	230	17	outbound	outbound	ADJ
taxlaw-2819	230	18	payment	payment	NOUN
taxlaw-2819	230	19	limitations	limitation	NOUN
taxlaw-2819	230	20	under	under	ADP
taxlaw-2819	230	21	india	india	PROPN
taxlaw-2819	230	22	law	law	NOUN
taxlaw-2819	230	23	.	.	PUNCT
taxlaw-2819	231	1	27	27	NUM
taxlaw-2819	232	1	the	the	DET
taxlaw-2819	232	2	combined	combine	VERB
taxlaw-2819	232	3	income	income	NOUN
taxlaw-2819	232	4	is	be	AUX
taxlaw-2819	232	5	an	an	DET
taxlaw-2819	232	6	aggregate	aggregate	NOUN
taxlaw-2819	232	7	of	of	ADP
taxlaw-2819	232	8	the	the	DET
taxlaw-2819	232	9	separate	separate	ADJ
taxlaw-2819	232	10	income	income	NOUN
taxlaw-2819	232	11	of	of	ADP
taxlaw-2819	232	12	colonyco	colonyco	PROPN
taxlaw-2819	232	13	and	and	CCONJ
taxlaw-2819	232	14	holdco	holdco	NOUN
taxlaw-2819	232	15	.	.	PUNCT
taxlaw-2819	233	1	see	see	VERB
taxlaw-2819	233	2	supra	supra	PROPN
taxlaw-2819	233	3	note	note	PROPN
taxlaw-2819	233	4	8	8	NUM
taxlaw-2819	233	5	.	.	PUNCT
taxlaw-2819	234	1	for	for	ADP
taxlaw-2819	234	2	such	such	ADJ
taxlaw-2819	234	3	purposes	purpose	NOUN
taxlaw-2819	234	4	,	,	PUNCT
taxlaw-2819	234	5	the	the	DET
taxlaw-2819	234	6	related	related	ADJ
taxlaw-2819	234	7	party	party	NOUN
taxlaw-2819	234	8	payments	payment	NOUN
taxlaw-2819	234	9	are	be	AUX
taxlaw-2819	234	10	ignored	ignore	VERB
taxlaw-2819	234	11	.	.	PUNCT
taxlaw-2819	235	1	2013	2013	NUM
taxlaw-2819	235	2	]	]	PUNCT
taxlaw-2819	235	3	income	income	NOUN
taxlaw-2819	235	4	tax	tax	NOUN
taxlaw-2819	235	5	treaty	treaty	NOUN
taxlaw-2819	235	6	policy	policy	NOUN
taxlaw-2819	235	7	in	in	ADP
taxlaw-2819	235	8	the	the	DET
taxlaw-2819	235	9	21st	21st	ADJ
taxlaw-2819	235	10	century	century	NOUN
taxlaw-2819	235	11	:	:	PUNCT
taxlaw-2819	235	12	13	13	NUM
taxlaw-2819	235	13	residence	residence	NOUN
taxlaw-2819	235	14	vs.	vs.	ADP
taxlaw-2819	235	15	source	source	NOUN
taxlaw-2819	235	16	(	(	PUNCT
taxlaw-2819	235	17	ii	ii	NOUN
taxlaw-2819	235	18	)	)	PUNCT
taxlaw-2819	235	19	residual	residual	ADJ
taxlaw-2819	235	20	income	income	NOUN
taxlaw-2819	235	21	should	should	AUX
taxlaw-2819	235	22	be	be	AUX
taxlaw-2819	235	23	earned	earn	VERB
taxlaw-2819	235	24	by	by	ADP
taxlaw-2819	235	25	the	the	DET
taxlaw-2819	235	26	residence	residence	NOUN
taxlaw-2819	235	27	country	country	NOUN
taxlaw-2819	235	28	:	:	PUNCT
taxlaw-2819	235	29	this	this	PRON
taxlaw-2819	235	30	is	be	AUX
taxlaw-2819	235	31	reflected	reflect	VERB
taxlaw-2819	235	32	in	in	ADP
taxlaw-2819	235	33	column	column	NOUN
taxlaw-2819	235	34	(	(	PUNCT
taxlaw-2819	235	35	2	2	NUM
taxlaw-2819	235	36	)	)	PUNCT
taxlaw-2819	235	37	above;28	above;28	ADV
taxlaw-2819	235	38	(	(	PUNCT
taxlaw-2819	235	39	iii	iii	NOUN
taxlaw-2819	235	40	)	)	PUNCT
taxlaw-2819	235	41	presence	presence	NOUN
taxlaw-2819	235	42	of	of	ADP
taxlaw-2819	235	43	an	an	DET
taxlaw-2819	235	44	interim	interim	ADJ
taxlaw-2819	235	45	holding	hold	VERB
taxlaw-2819	235	46	company	company	NOUN
taxlaw-2819	235	47	should	should	AUX
taxlaw-2819	235	48	be	be	AUX
taxlaw-2819	235	49	treated	treat	VERB
taxlaw-2819	235	50	as	as	ADP
taxlaw-2819	235	51	a	a	DET
taxlaw-2819	235	52	residence	residence	NOUN
taxlaw-2819	235	53	country	country	NOUN
taxlaw-2819	235	54	:	:	PUNCT
taxlaw-2819	235	55	this	this	PRON
taxlaw-2819	235	56	is	be	AUX
taxlaw-2819	235	57	also	also	ADV
taxlaw-2819	235	58	reflected	reflect	VERB
taxlaw-2819	235	59	in	in	ADP
taxlaw-2819	235	60	column	column	NOUN
taxlaw-2819	235	61	(	(	PUNCT
taxlaw-2819	235	62	2	2	NUM
taxlaw-2819	235	63	)	)	PUNCT
taxlaw-2819	235	64	in	in	ADP
taxlaw-2819	235	65	the	the	DET
taxlaw-2819	235	66	sense	sense	NOUN
taxlaw-2819	235	67	that	that	PRON
taxlaw-2819	235	68	holdco	holdco	NOUN
taxlaw-2819	235	69	is	be	AUX
taxlaw-2819	235	70	entitled	entitle	VERB
taxlaw-2819	235	71	to	to	PART
taxlaw-2819	235	72	receive	receive	VERB
taxlaw-2819	235	73	the	the	DET
taxlaw-2819	235	74	residual	residual	ADJ
taxlaw-2819	235	75	income	income	NOUN
taxlaw-2819	235	76	)	)	PUNCT
taxlaw-2819	235	77	;	;	PUNCT
taxlaw-2819	235	78	(	(	PUNCT
taxlaw-2819	235	79	iv	iv	X
taxlaw-2819	235	80	)	)	PUNCT
taxlaw-2819	235	81	subsidiaries	subsidiary	NOUN
taxlaw-2819	235	82	should	should	AUX
taxlaw-2819	235	83	not	not	PART
taxlaw-2819	235	84	be	be	AUX
taxlaw-2819	235	85	treated	treat	VERB
taxlaw-2819	235	86	as	as	ADP
taxlaw-2819	235	87	permanent	permanent	ADJ
taxlaw-2819	235	88	establishments	establishment	NOUN
taxlaw-2819	235	89	:	:	PUNCT
taxlaw-2819	235	90	achieved	achieve	VERB
taxlaw-2819	235	91	by	by	ADP
taxlaw-2819	235	92	the	the	DET
taxlaw-2819	235	93	segregation	segregation	NOUN
taxlaw-2819	235	94	of	of	ADP
taxlaw-2819	235	95	column	column	NOUN
taxlaw-2819	235	96	(	(	PUNCT
taxlaw-2819	235	97	1	1	NUM
taxlaw-2819	235	98	)	)	PUNCT
taxlaw-2819	235	99	from	from	ADP
taxlaw-2819	235	100	column	column	NOUN
taxlaw-2819	235	101	(	(	PUNCT
taxlaw-2819	235	102	2	2	NUM
taxlaw-2819	235	103	)	)	PUNCT
taxlaw-2819	235	104	for	for	ADP
taxlaw-2819	235	105	indian	indian	ADJ
taxlaw-2819	235	106	tax	tax	NOUN
taxlaw-2819	235	107	purposes	purpose	NOUN
taxlaw-2819	235	108	;	;	PUNCT
taxlaw-2819	235	109	and	and	CCONJ
taxlaw-2819	235	110	(	(	PUNCT
taxlaw-2819	235	111	v	v	NOUN
taxlaw-2819	235	112	)	)	PUNCT
taxlaw-2819	235	113	tp	tp	NOUN
taxlaw-2819	235	114	is	be	AUX
taxlaw-2819	235	115	to	to	PART
taxlaw-2819	235	116	be	be	AUX
taxlaw-2819	235	117	applied	apply	VERB
taxlaw-2819	235	118	on	on	ADP
taxlaw-2819	235	119	a	a	DET
taxlaw-2819	235	120	separate	separate	ADJ
taxlaw-2819	235	121	account	account	NOUN
taxlaw-2819	235	122	basis	basis	NOUN
taxlaw-2819	235	123	:	:	PUNCT
taxlaw-2819	235	124	achieved	achieve	VERB
taxlaw-2819	235	125	by	by	ADP
taxlaw-2819	235	126	acceptance	acceptance	NOUN
taxlaw-2819	235	127	by	by	ADP
taxlaw-2819	235	128	the	the	DET
taxlaw-2819	235	129	source	source	NOUN
taxlaw-2819	235	130	country	country	NOUN
taxlaw-2819	235	131	(	(	PUNCT
taxlaw-2819	235	132	india	india	PROPN
taxlaw-2819	235	133	)	)	PUNCT
taxlaw-2819	235	134	of	of	ADP
taxlaw-2819	235	135	the	the	DET
taxlaw-2819	235	136	results	result	NOUN
taxlaw-2819	235	137	of	of	ADP
taxlaw-2819	235	138	elements	element	NOUN
taxlaw-2819	235	139	(	(	PUNCT
taxlaw-2819	235	140	i	i	NOUN
taxlaw-2819	235	141	)	)	PUNCT
taxlaw-2819	235	142	–	–	PUNCT
taxlaw-2819	235	143	(	(	PUNCT
taxlaw-2819	235	144	iv	iv	X
taxlaw-2819	235	145	)	)	PUNCT
taxlaw-2819	235	146	the	the	DET
taxlaw-2819	235	147	results	result	NOUN
taxlaw-2819	235	148	in	in	ADP
taxlaw-2819	235	149	illustrations	illustration	NOUN
taxlaw-2819	235	150	a	a	PRON
taxlaw-2819	235	151	and	and	CCONJ
taxlaw-2819	235	152	b	b	NOUN
taxlaw-2819	235	153	reflect	reflect	VERB
taxlaw-2819	235	154	a	a	DET
taxlaw-2819	235	155	disconnect	disconnect	NOUN
taxlaw-2819	235	156	between	between	ADP
taxlaw-2819	235	157	the	the	DET
taxlaw-2819	235	158	allocation	allocation	NOUN
taxlaw-2819	235	159	of	of	ADP
taxlaw-2819	235	160	income	income	NOUN
taxlaw-2819	235	161	and	and	CCONJ
taxlaw-2819	235	162	economic	economic	ADJ
taxlaw-2819	235	163	reality	reality	NOUN
taxlaw-2819	235	164	.	.	PUNCT
taxlaw-2819	236	1	residual	residual	ADJ
taxlaw-2819	236	2	income	income	NOUN
taxlaw-2819	236	3	arising	arise	VERB
taxlaw-2819	236	4	from	from	ADP
taxlaw-2819	236	5	economic	economic	ADJ
taxlaw-2819	236	6	activities	activity	NOUN
taxlaw-2819	236	7	in	in	ADP
taxlaw-2819	236	8	source	source	NOUN
taxlaw-2819	236	9	countries	country	NOUN
taxlaw-2819	236	10	like	like	ADP
taxlaw-2819	236	11	india	india	PROPN
taxlaw-2819	236	12	is	be	AUX
taxlaw-2819	236	13	allocated	allocate	VERB
taxlaw-2819	236	14	away	away	ADV
taxlaw-2819	236	15	from	from	ADP
taxlaw-2819	236	16	them	they	PRON
taxlaw-2819	236	17	.	.	PUNCT
taxlaw-2819	237	1	if	if	SCONJ
taxlaw-2819	237	2	the	the	DET
taxlaw-2819	237	3	resident	resident	ADJ
taxlaw-2819	237	4	country	country	NOUN
taxlaw-2819	237	5	were	be	AUX
taxlaw-2819	237	6	to	to	PART
taxlaw-2819	237	7	tax	tax	VERB
taxlaw-2819	237	8	such	such	ADJ
taxlaw-2819	237	9	income	income	NOUN
taxlaw-2819	237	10	,	,	PUNCT
taxlaw-2819	237	11	then	then	ADV
taxlaw-2819	237	12	this	this	DET
taxlaw-2819	237	13	misallocation	misallocation	NOUN
taxlaw-2819	237	14	would	would	AUX
taxlaw-2819	237	15	not	not	PART
taxlaw-2819	237	16	create	create	VERB
taxlaw-2819	237	17	double	double	ADJ
taxlaw-2819	237	18	non	non	NOUN
taxlaw-2819	237	19	-	-	NOUN
taxlaw-2819	237	20	taxation	taxation	NOUN
taxlaw-2819	237	21	,	,	PUNCT
taxlaw-2819	237	22	but	but	CCONJ
taxlaw-2819	237	23	resident	resident	ADJ
taxlaw-2819	237	24	countries	country	NOUN
taxlaw-2819	237	25	are	be	AUX
taxlaw-2819	237	26	increasingly	increasingly	ADV
taxlaw-2819	237	27	unlikely	unlikely	ADJ
taxlaw-2819	237	28	to	to	PART
taxlaw-2819	237	29	tax	tax	VERB
taxlaw-2819	237	30	extra	extra	ADJ
taxlaw-2819	237	31	-	-	ADJ
taxlaw-2819	237	32	territorial	territorial	ADJ
taxlaw-2819	237	33	income	income	NOUN
taxlaw-2819	237	34	.	.	PUNCT
taxlaw-2819	238	1	the	the	DET
taxlaw-2819	238	2	tp	tp	NOUN
taxlaw-2819	238	3	policies	policy	NOUN
taxlaw-2819	238	4	developed	develop	VERB
taxlaw-2819	238	5	in	in	ADP
taxlaw-2819	238	6	the	the	DET
taxlaw-2819	238	7	mercantile	mercantile	ADJ
taxlaw-2819	238	8	era	era	NOUN
taxlaw-2819	238	9	thus	thus	ADV
taxlaw-2819	238	10	achieve	achieve	VERB
taxlaw-2819	238	11	results	result	NOUN
taxlaw-2819	238	12	in	in	ADP
taxlaw-2819	238	13	today	today	NOUN
taxlaw-2819	238	14	’s	’s	PART
taxlaw-2819	238	15	reality	reality	NOUN
taxlaw-2819	238	16	that	that	PRON
taxlaw-2819	238	17	were	be	AUX
taxlaw-2819	238	18	probably	probably	ADV
taxlaw-2819	238	19	not	not	PART
taxlaw-2819	238	20	anticipated	anticipate	VERB
taxlaw-2819	238	21	.	.	PUNCT
taxlaw-2819	239	1	as	as	SCONJ
taxlaw-2819	239	2	will	will	AUX
taxlaw-2819	239	3	be	be	AUX
taxlaw-2819	239	4	developed	develop	VERB
taxlaw-2819	239	5	in	in	ADP
taxlaw-2819	239	6	the	the	DET
taxlaw-2819	239	7	proceeding	proceeding	NOUN
taxlaw-2819	239	8	pages	page	NOUN
taxlaw-2819	239	9	,	,	PUNCT
taxlaw-2819	239	10	source	source	NOUN
taxlaw-2819	239	11	countries	country	NOUN
taxlaw-2819	239	12	are	be	AUX
taxlaw-2819	239	13	in	in	ADP
taxlaw-2819	239	14	the	the	DET
taxlaw-2819	239	15	process	process	NOUN
taxlaw-2819	239	16	of	of	ADP
taxlaw-2819	239	17	seeking	seek	VERB
taxlaw-2819	239	18	a	a	DET
taxlaw-2819	239	19	solution	solution	NOUN
taxlaw-2819	239	20	to	to	ADP
taxlaw-2819	239	21	this	this	DET
taxlaw-2819	239	22	state	state	NOUN
taxlaw-2819	239	23	of	of	ADP
taxlaw-2819	239	24	affairs	affair	NOUN
taxlaw-2819	239	25	.	.	PUNCT
taxlaw-2819	240	1	a	a	DET
taxlaw-2819	240	2	review	review	NOUN
taxlaw-2819	240	3	of	of	ADP
taxlaw-2819	240	4	the	the	DET
taxlaw-2819	240	5	past	past	NOUN
taxlaw-2819	240	6	and	and	CCONJ
taxlaw-2819	240	7	the	the	DET
taxlaw-2819	240	8	decision	decision	NOUN
taxlaw-2819	240	9	points	point	NOUN
taxlaw-2819	240	10	that	that	PRON
taxlaw-2819	240	11	have	have	AUX
taxlaw-2819	240	12	led	lead	VERB
taxlaw-2819	240	13	to	to	ADP
taxlaw-2819	240	14	the	the	DET
taxlaw-2819	240	15	current	current	ADJ
taxlaw-2819	240	16	situation	situation	NOUN
taxlaw-2819	240	17	in	in	ADP
taxlaw-2819	240	18	international	international	ADJ
taxlaw-2819	240	19	tax	tax	NOUN
taxlaw-2819	240	20	policy	policy	NOUN
taxlaw-2819	240	21	provides	provide	VERB
taxlaw-2819	240	22	guidance	guidance	NOUN
taxlaw-2819	240	23	for	for	ADP
taxlaw-2819	240	24	a	a	DET
taxlaw-2819	240	25	way	way	NOUN
taxlaw-2819	240	26	forward	forward	ADV
taxlaw-2819	240	27	.	.	PUNCT
taxlaw-2819	241	1	iii	iii	X
taxlaw-2819	241	2	.	.	PUNCT
taxlaw-2819	241	3	birth	birth	NOUN
taxlaw-2819	241	4	of	of	ADP
taxlaw-2819	241	5	twentieth	twentieth	ADJ
taxlaw-2819	241	6	century	century	NOUN
taxlaw-2819	241	7	model	model	NOUN
taxlaw-2819	241	8	tax	tax	NOUN
taxlaw-2819	241	9	treaty	treaty	NOUN
taxlaw-2819	241	10	policy	policy	NOUN
taxlaw-2819	241	11	world	world	NOUN
taxlaw-2819	241	12	war	war	NOUN
taxlaw-2819	241	13	i	i	PRON
taxlaw-2819	241	14	ended	end	VERB
taxlaw-2819	241	15	in	in	ADP
taxlaw-2819	241	16	november	november	PROPN
taxlaw-2819	241	17	1918	1918	NUM
taxlaw-2819	241	18	.	.	PUNCT
taxlaw-2819	242	1	in	in	ADP
taxlaw-2819	242	2	that	that	DET
taxlaw-2819	242	3	world	world	NOUN
taxlaw-2819	242	4	,	,	PUNCT
taxlaw-2819	242	5	all	all	DET
taxlaw-2819	242	6	countries	country	NOUN
taxlaw-2819	242	7	had	have	AUX
taxlaw-2819	242	8	crushing	crush	VERB
taxlaw-2819	242	9	debt	debt	NOUN
taxlaw-2819	242	10	burdens	burden	NOUN
taxlaw-2819	242	11	and	and	CCONJ
taxlaw-2819	242	12	sought	seek	VERB
taxlaw-2819	242	13	to	to	PART
taxlaw-2819	242	14	impose	impose	VERB
taxlaw-2819	242	15	taxes	taxis	NOUN
taxlaw-2819	242	16	wherever	wherever	SCONJ
taxlaw-2819	242	17	possible	possible	ADJ
taxlaw-2819	242	18	.	.	PUNCT
taxlaw-2819	243	1	the	the	DET
taxlaw-2819	243	2	danger	danger	NOUN
taxlaw-2819	243	3	of	of	ADP
taxlaw-2819	243	4	double	double	ADJ
taxlaw-2819	243	5	or	or	CCONJ
taxlaw-2819	243	6	multiple	multiple	ADJ
taxlaw-2819	243	7	taxation	taxation	NOUN
taxlaw-2819	243	8	was	be	AUX
taxlaw-2819	243	9	a	a	DET
taxlaw-2819	243	10	significant	significant	ADJ
taxlaw-2819	243	11	concern	concern	NOUN
taxlaw-2819	243	12	of	of	ADP
taxlaw-2819	243	13	businesses	business	NOUN
taxlaw-2819	243	14	and	and	CCONJ
taxlaw-2819	243	15	governments	government	NOUN
taxlaw-2819	243	16	.	.	PUNCT
taxlaw-2819	244	1	the	the	DET
taxlaw-2819	244	2	icc	icc	PROPN
taxlaw-2819	244	3	was	be	AUX
taxlaw-2819	244	4	formed	form	VERB
taxlaw-2819	244	5	in	in	ADP
taxlaw-2819	244	6	paris	paris	PROPN
taxlaw-2819	244	7	in	in	ADP
taxlaw-2819	244	8	1919	1919	NUM
taxlaw-2819	244	9	to	to	PART
taxlaw-2819	244	10	promote	promote	VERB
taxlaw-2819	244	11	trade	trade	NOUN
taxlaw-2819	244	12	and	and	CCONJ
taxlaw-2819	244	13	investment	investment	NOUN
taxlaw-2819	244	14	,	,	PUNCT
taxlaw-2819	244	15	open	open	ADJ
taxlaw-2819	244	16	markets	market	NOUN
taxlaw-2819	244	17	for	for	ADP
taxlaw-2819	244	18	goods	good	NOUN
taxlaw-2819	244	19	and	and	CCONJ
taxlaw-2819	244	20	services	service	NOUN
taxlaw-2819	244	21	,	,	PUNCT
taxlaw-2819	244	22	and	and	CCONJ
taxlaw-2819	244	23	facilitate	facilitate	VERB
taxlaw-2819	244	24	the	the	DET
taxlaw-2819	244	25	free	free	ADJ
taxlaw-2819	244	26	flow	flow	NOUN
taxlaw-2819	244	27	of	of	ADP
taxlaw-2819	244	28	capital.29	capital.29	NOUN
taxlaw-2819	244	29	one	one	NUM
taxlaw-2819	244	30	of	of	ADP
taxlaw-2819	244	31	the	the	DET
taxlaw-2819	244	32	foundational	foundational	ADJ
taxlaw-2819	244	33	elements	element	NOUN
taxlaw-2819	244	34	of	of	ADP
taxlaw-2819	244	35	the	the	DET
taxlaw-2819	244	36	icc	icc	NOUN
taxlaw-2819	244	37	was	be	AUX
taxlaw-2819	244	38	the	the	DET
taxlaw-2819	244	39	elimination	elimination	NOUN
taxlaw-2819	244	40	of	of	ADP
taxlaw-2819	244	41	double	double	ADJ
taxlaw-2819	244	42	taxation	taxation	NOUN
taxlaw-2819	244	43	as	as	SCONJ
taxlaw-2819	244	44	indicated	indicate	VERB
taxlaw-2819	244	45	in	in	ADP
taxlaw-2819	244	46	the	the	DET
taxlaw-2819	244	47	following	follow	VERB
taxlaw-2819	244	48	early	early	ADJ
taxlaw-2819	244	49	resolution	resolution	NOUN
taxlaw-2819	244	50	:	:	PUNCT
taxlaw-2819	244	51	resolved	resolve	VERB
taxlaw-2819	244	52	,	,	PUNCT
taxlaw-2819	244	53	that	that	SCONJ
taxlaw-2819	244	54	the	the	DET
taxlaw-2819	244	55	international	international	PROPN
taxlaw-2819	244	56	chamber	chamber	PROPN
taxlaw-2819	244	57	of	of	ADP
taxlaw-2819	244	58	commerce	commerce	PROPN
taxlaw-2819	244	59	,	,	PUNCT
taxlaw-2819	244	60	in	in	ADP
taxlaw-2819	244	61	meeting	meeting	NOUN
taxlaw-2819	244	62	duly	duly	ADV
taxlaw-2819	244	63	assembled	assemble	VERB
taxlaw-2819	244	64	,	,	PUNCT
taxlaw-2819	244	65	composed	compose	VERB
taxlaw-2819	244	66	of	of	ADP
taxlaw-2819	244	67	representatives	representative	NOUN
taxlaw-2819	244	68	of	of	ADP
taxlaw-2819	244	69	commercial	commercial	ADJ
taxlaw-2819	244	70	and	and	CCONJ
taxlaw-2819	244	71	industrial	industrial	ADJ
taxlaw-2819	244	72	organizations	organization	NOUN
taxlaw-2819	244	73	of	of	ADP
taxlaw-2819	244	74	the	the	DET
taxlaw-2819	244	75	allied	ally	VERB
taxlaw-2819	244	76	countries	country	NOUN
taxlaw-2819	245	1	[	[	X
taxlaw-2819	245	2	victors	victor	NOUN
taxlaw-2819	245	3	of	of	ADP
taxlaw-2819	245	4	world	world	NOUN
taxlaw-2819	245	5	war	war	NOUN
taxlaw-2819	245	6	i	i	PRON
taxlaw-2819	245	7	]	]	X
taxlaw-2819	245	8	,	,	PUNCT
taxlaw-2819	245	9	28	28	NUM
taxlaw-2819	245	10	for	for	ADP
taxlaw-2819	245	11	this	this	DET
taxlaw-2819	245	12	purpose	purpose	NOUN
taxlaw-2819	245	13	,	,	PUNCT
taxlaw-2819	245	14	residual	residual	ADJ
taxlaw-2819	245	15	income	income	NOUN
taxlaw-2819	245	16	is	be	AUX
taxlaw-2819	245	17	the	the	DET
taxlaw-2819	245	18	share	share	NOUN
taxlaw-2819	245	19	of	of	ADP
taxlaw-2819	245	20	combined	combined	ADJ
taxlaw-2819	245	21	income	income	NOUN
taxlaw-2819	245	22	(	(	PUNCT
taxlaw-2819	245	23	column	column	NOUN
taxlaw-2819	245	24	(	(	PUNCT
taxlaw-2819	245	25	1	1	NUM
taxlaw-2819	245	26	)	)	PUNCT
taxlaw-2819	245	27	+	+	CCONJ
taxlaw-2819	245	28	(	(	PUNCT
taxlaw-2819	245	29	column	column	NOUN
taxlaw-2819	245	30	(	(	PUNCT
taxlaw-2819	245	31	2	2	NUM
taxlaw-2819	245	32	)	)	PUNCT
taxlaw-2819	245	33	)	)	PUNCT
taxlaw-2819	245	34	remaining	remain	VERB
taxlaw-2819	245	35	after	after	ADP
taxlaw-2819	245	36	allocating	allocate	VERB
taxlaw-2819	245	37	to	to	ADP
taxlaw-2819	245	38	the	the	DET
taxlaw-2819	245	39	tp	tp	NOUN
taxlaw-2819	245	40	tested	test	VERB
taxlaw-2819	245	41	party	party	NOUN
taxlaw-2819	245	42	(	(	PUNCT
taxlaw-2819	245	43	colonyco	colonyco	NOUN
taxlaw-2819	245	44	in	in	ADP
taxlaw-2819	245	45	this	this	DET
taxlaw-2819	245	46	illustration	illustration	NOUN
taxlaw-2819	245	47	)	)	PUNCT
taxlaw-2819	245	48	its	its	PRON
taxlaw-2819	245	49	income	income	NOUN
taxlaw-2819	245	50	applying	apply	VERB
taxlaw-2819	245	51	an	an	DET
taxlaw-2819	245	52	appropriate	appropriate	ADJ
taxlaw-2819	245	53	one	one	NUM
taxlaw-2819	245	54	-	-	PUNCT
taxlaw-2819	245	55	sided	sided	ADJ
taxlaw-2819	245	56	tp	tp	NOUN
taxlaw-2819	245	57	method	method	NOUN
taxlaw-2819	245	58	(	(	PUNCT
taxlaw-2819	245	59	column(1	column(1	X
taxlaw-2819	245	60	)	)	PUNCT
taxlaw-2819	245	61	using	use	VERB
taxlaw-2819	245	62	the	the	DET
taxlaw-2819	245	63	cost	cost	NOUN
taxlaw-2819	245	64	plus	plus	CCONJ
taxlaw-2819	245	65	method	method	NOUN
taxlaw-2819	245	66	)	)	PUNCT
taxlaw-2819	245	67	.	.	PUNCT
taxlaw-2819	246	1	one	one	NUM
taxlaw-2819	246	2	potential	potential	ADJ
taxlaw-2819	246	3	view	view	NOUN
taxlaw-2819	246	4	of	of	ADP
taxlaw-2819	246	5	residual	residual	ADJ
taxlaw-2819	246	6	income	income	NOUN
taxlaw-2819	246	7	is	be	AUX
taxlaw-2819	246	8	that	that	SCONJ
taxlaw-2819	246	9	it	it	PRON
taxlaw-2819	246	10	must	must	AUX
taxlaw-2819	246	11	be	be	AUX
taxlaw-2819	246	12	attributable	attributable	ADJ
taxlaw-2819	246	13	to	to	ADP
taxlaw-2819	246	14	something	something	PRON
taxlaw-2819	246	15	.	.	PUNCT
taxlaw-2819	247	1	but	but	CCONJ
taxlaw-2819	247	2	what	what	PRON
taxlaw-2819	247	3	is	be	AUX
taxlaw-2819	247	4	it	it	PRON
taxlaw-2819	247	5	?	?	PUNCT
taxlaw-2819	248	1	perhaps	perhaps	ADV
taxlaw-2819	248	2	its	its	PRON
taxlaw-2819	248	3	existence	existence	NOUN
taxlaw-2819	248	4	testifies	testify	VERB
taxlaw-2819	248	5	to	to	ADP
taxlaw-2819	248	6	the	the	DET
taxlaw-2819	248	7	failure	failure	NOUN
taxlaw-2819	248	8	of	of	ADP
taxlaw-2819	248	9	accounting	accounting	NOUN
taxlaw-2819	248	10	concepts	concept	NOUN
taxlaw-2819	248	11	to	to	PART
taxlaw-2819	248	12	reflect	reflect	VERB
taxlaw-2819	248	13	economic	economic	ADJ
taxlaw-2819	248	14	reality	reality	NOUN
taxlaw-2819	248	15	.	.	PUNCT
taxlaw-2819	249	1	in	in	ADP
taxlaw-2819	249	2	this	this	DET
taxlaw-2819	249	3	view	view	NOUN
taxlaw-2819	249	4	,	,	PUNCT
taxlaw-2819	249	5	if	if	SCONJ
taxlaw-2819	249	6	we	we	PRON
taxlaw-2819	249	7	knew	know	VERB
taxlaw-2819	249	8	better	well	ADV
taxlaw-2819	249	9	what	what	PRON
taxlaw-2819	249	10	the	the	DET
taxlaw-2819	249	11	something	something	PRON
taxlaw-2819	249	12	was	be	AUX
taxlaw-2819	249	13	we	we	PRON
taxlaw-2819	249	14	could	could	AUX
taxlaw-2819	249	15	design	design	VERB
taxlaw-2819	249	16	accounting	accounting	NOUN
taxlaw-2819	249	17	policies	policy	NOUN
taxlaw-2819	249	18	to	to	PART
taxlaw-2819	249	19	accurately	accurately	ADV
taxlaw-2819	249	20	reflect	reflect	VERB
taxlaw-2819	249	21	its	its	PRON
taxlaw-2819	249	22	allocation	allocation	NOUN
taxlaw-2819	249	23	and	and	CCONJ
taxlaw-2819	249	24	where	where	SCONJ
taxlaw-2819	249	25	it	it	PRON
taxlaw-2819	249	26	should	should	AUX
taxlaw-2819	249	27	be	be	AUX
taxlaw-2819	249	28	taxed	tax	VERB
taxlaw-2819	249	29	.	.	PUNCT
taxlaw-2819	250	1	in	in	ADP
taxlaw-2819	250	2	our	our	PRON
taxlaw-2819	250	3	own	own	ADJ
taxlaw-2819	250	4	view	view	NOUN
taxlaw-2819	250	5	,	,	PUNCT
taxlaw-2819	250	6	the	the	DET
taxlaw-2819	250	7	something	something	PRON
taxlaw-2819	250	8	is	be	AUX
taxlaw-2819	250	9	simply	simply	ADV
taxlaw-2819	250	10	the	the	DET
taxlaw-2819	250	11	obvious	obvious	ADJ
taxlaw-2819	250	12	flaws	flaw	NOUN
taxlaw-2819	250	13	in	in	ADP
taxlaw-2819	250	14	the	the	DET
taxlaw-2819	250	15	foundational	foundational	ADJ
taxlaw-2819	250	16	premise	premise	NOUN
taxlaw-2819	250	17	and	and	CCONJ
taxlaw-2819	250	18	current	current	ADJ
taxlaw-2819	250	19	model	model	NOUN
taxlaw-2819	250	20	treaties	treaty	NOUN
taxlaw-2819	250	21	and	and	CCONJ
taxlaw-2819	250	22	their	their	PRON
taxlaw-2819	250	23	implementing	implement	VERB
taxlaw-2819	250	24	tp	tp	ADP
taxlaw-2819	250	25	policy	policy	NOUN
taxlaw-2819	250	26	.	.	PUNCT
taxlaw-2819	251	1	29	29	NUM
taxlaw-2819	251	2	see	see	VERB
taxlaw-2819	251	3	the	the	DET
taxlaw-2819	251	4	merchant	merchant	NOUN
taxlaw-2819	251	5	of	of	ADP
taxlaw-2819	251	6	peace	peace	NOUN
taxlaw-2819	251	7	,	,	PUNCT
taxlaw-2819	251	8	international	international	PROPN
taxlaw-2819	251	9	chamber	chamber	PROPN
taxlaw-2819	251	10	of	of	ADP
taxlaw-2819	251	11	commerce	commerce	PROPN
taxlaw-2819	251	12	,	,	PUNCT
taxlaw-2819	251	13	http://www.iccwbo.org	http://www.iccwbo.org	PROPN
taxlaw-2819	251	14	/	/	SYM
taxlaw-2819	251	15	about	about	ADP
taxlaw-2819	251	16	-	-	PUNCT
taxlaw-2819	251	17	icc	icc	NOUN
taxlaw-2819	251	18	/	/	SYM
taxlaw-2819	251	19	history/	history/	PROPN
taxlaw-2819	251	20	(	(	PUNCT
taxlaw-2819	251	21	founded	found	VERB
taxlaw-2819	251	22	by	by	ADP
taxlaw-2819	251	23	a	a	DET
taxlaw-2819	251	24	“	"	PUNCT
taxlaw-2819	251	25	group	group	NOUN
taxlaw-2819	251	26	of	of	ADP
taxlaw-2819	251	27	industrialists	industrialist	NOUN
taxlaw-2819	251	28	,	,	PUNCT
taxlaw-2819	251	29	financiers	financier	NOUN
taxlaw-2819	251	30	and	and	CCONJ
taxlaw-2819	251	31	traders	trader	NOUN
taxlaw-2819	251	32	.	.	PUNCT
taxlaw-2819	251	33	.	.	PUNCT
taxlaw-2819	251	34	.	.	PUNCT
taxlaw-2819	252	1	determined	determined	ADJ
taxlaw-2819	252	2	to	to	PART
taxlaw-2819	252	3	bring	bring	VERB
taxlaw-2819	252	4	economic	economic	ADJ
taxlaw-2819	252	5	prosperity	prosperity	NOUN
taxlaw-2819	252	6	to	to	ADP
taxlaw-2819	252	7	a	a	DET
taxlaw-2819	252	8	world	world	NOUN
taxlaw-2819	252	9	that	that	PRON
taxlaw-2819	252	10	was	be	AUX
taxlaw-2819	252	11	still	still	ADV
taxlaw-2819	252	12	reeling	reel	VERB
taxlaw-2819	252	13	from	from	ADP
taxlaw-2819	252	14	the	the	DET
taxlaw-2819	252	15	devastation	devastation	NOUN
taxlaw-2819	252	16	of	of	ADP
taxlaw-2819	252	17	world	world	PROPN
taxlaw-2819	252	18	war	war	PROPN
taxlaw-2819	252	19	i.	i.	PROPN
taxlaw-2819	252	20	they	they	PRON
taxlaw-2819	252	21	founded	found	VERB
taxlaw-2819	252	22	the	the	DET
taxlaw-2819	252	23	international	international	ADJ
taxlaw-2819	252	24	chamber	chamber	PROPN
taxlaw-2819	252	25	of	of	ADP
taxlaw-2819	252	26	commerce	commerce	PROPN
taxlaw-2819	252	27	and	and	CCONJ
taxlaw-2819	252	28	called	call	VERB
taxlaw-2819	252	29	themselves	themselves	PRON
taxlaw-2819	252	30	‘	'	PUNCT
taxlaw-2819	252	31	the	the	DET
taxlaw-2819	252	32	merchants	merchant	NOUN
taxlaw-2819	252	33	of	of	ADP
taxlaw-2819	252	34	peace	peace	NOUN
taxlaw-2819	252	35	’	'	PUNCT
taxlaw-2819	252	36	.	.	PUNCT
taxlaw-2819	253	1	the	the	DET
taxlaw-2819	253	2	world	world	NOUN
taxlaw-2819	253	3	had	have	VERB
taxlaw-2819	253	4	few	few	ADJ
taxlaw-2819	253	5	working	work	VERB
taxlaw-2819	253	6	international	international	ADJ
taxlaw-2819	253	7	structures	structure	NOUN
taxlaw-2819	253	8	in	in	ADP
taxlaw-2819	253	9	the	the	DET
taxlaw-2819	253	10	immediate	immediate	ADJ
taxlaw-2819	253	11	aftermath	aftermath	NOUN
taxlaw-2819	253	12	of	of	ADP
taxlaw-2819	253	13	the	the	DET
taxlaw-2819	253	14	first	first	ADJ
taxlaw-2819	253	15	of	of	ADP
taxlaw-2819	253	16	the	the	DET
taxlaw-2819	253	17	20th	20th	ADJ
taxlaw-2819	253	18	century	century	NOUN
taxlaw-2819	253	19	's	's	PART
taxlaw-2819	253	20	global	global	ADJ
taxlaw-2819	253	21	conflicts	conflict	NOUN
taxlaw-2819	253	22	.	.	PUNCT
taxlaw-2819	254	1	there	there	PRON
taxlaw-2819	254	2	was	be	VERB
taxlaw-2819	254	3	no	no	DET
taxlaw-2819	254	4	world	world	NOUN
taxlaw-2819	254	5	system	system	NOUN
taxlaw-2819	254	6	of	of	ADP
taxlaw-2819	254	7	rules	rule	NOUN
taxlaw-2819	254	8	to	to	PART
taxlaw-2819	254	9	govern	govern	VERB
taxlaw-2819	254	10	trade	trade	NOUN
taxlaw-2819	254	11	,	,	PUNCT
taxlaw-2819	254	12	investment	investment	NOUN
taxlaw-2819	254	13	,	,	PUNCT
taxlaw-2819	254	14	finance	finance	NOUN
taxlaw-2819	254	15	or	or	CCONJ
taxlaw-2819	254	16	commercial	commercial	ADJ
taxlaw-2819	254	17	relations	relation	NOUN
taxlaw-2819	254	18	.	.	PUNCT
taxlaw-2819	255	1	that	that	SCONJ
taxlaw-2819	255	2	the	the	DET
taxlaw-2819	255	3	private	private	ADJ
taxlaw-2819	255	4	sector	sector	NOUN
taxlaw-2819	255	5	should	should	AUX
taxlaw-2819	255	6	start	start	VERB
taxlaw-2819	255	7	filling	fill	VERB
taxlaw-2819	255	8	the	the	DET
taxlaw-2819	255	9	gap	gap	NOUN
taxlaw-2819	255	10	without	without	ADP
taxlaw-2819	255	11	waiting	wait	VERB
taxlaw-2819	255	12	for	for	ADP
taxlaw-2819	255	13	governments	government	NOUN
taxlaw-2819	255	14	was	be	AUX
taxlaw-2819	255	15	ground	ground	NOUN
taxlaw-2819	255	16	-	-	PUNCT
taxlaw-2819	255	17	breaking	breaking	NOUN
taxlaw-2819	255	18	.	.	PUNCT
taxlaw-2819	256	1	it	it	PRON
taxlaw-2819	256	2	was	be	AUX
taxlaw-2819	256	3	an	an	DET
taxlaw-2819	256	4	idea	idea	NOUN
taxlaw-2819	256	5	that	that	PRON
taxlaw-2819	256	6	took	take	VERB
taxlaw-2819	256	7	hold	hold	NOUN
taxlaw-2819	256	8	.	.	PUNCT
taxlaw-2819	256	9	”	"	PUNCT
taxlaw-2819	256	10	)	)	PUNCT
taxlaw-2819	256	11	(	(	PUNCT
taxlaw-2819	256	12	last	last	ADV
taxlaw-2819	256	13	visited	visit	VERB
taxlaw-2819	256	14	nov	nov	PROPN
taxlaw-2819	256	15	.	.	PROPN
taxlaw-2819	256	16	10	10	NUM
taxlaw-2819	256	17	,	,	PUNCT
taxlaw-2819	256	18	2013	2013	NUM
taxlaw-2819	256	19	)	)	PUNCT
taxlaw-2819	256	20	.	.	PUNCT
taxlaw-2819	257	1	14	14	NUM
taxlaw-2819	257	2	columbia	columbia	PROPN
taxlaw-2819	257	3	journal	journal	PROPN
taxlaw-2819	257	4	of	of	ADP
taxlaw-2819	257	5	tax	tax	NOUN
taxlaw-2819	257	6	law	law	NOUN
taxlaw-2819	257	7	[	[	X
taxlaw-2819	257	8	vol.5:1	vol.5:1	X
taxlaw-2819	257	9	urge	urge	VERB
taxlaw-2819	257	10	prompt	prompt	ADJ
taxlaw-2819	257	11	agreement	agreement	NOUN
taxlaw-2819	257	12	between	between	ADP
taxlaw-2819	257	13	the	the	DET
taxlaw-2819	257	14	governments	government	NOUN
taxlaw-2819	257	15	of	of	ADP
taxlaw-2819	257	16	the	the	DET
taxlaw-2819	257	17	allied	ally	VERB
taxlaw-2819	257	18	countries	country	NOUN
taxlaw-2819	257	19	in	in	ADP
taxlaw-2819	257	20	order	order	NOUN
taxlaw-2819	257	21	to	to	PART
taxlaw-2819	257	22	avoid	avoid	VERB
taxlaw-2819	257	23	that	that	SCONJ
taxlaw-2819	257	24	individuals	individual	NOUN
taxlaw-2819	257	25	or	or	CCONJ
taxlaw-2819	257	26	companies	company	NOUN
taxlaw-2819	257	27	of	of	ADP
taxlaw-2819	257	28	any	any	DET
taxlaw-2819	257	29	one	one	NUM
taxlaw-2819	257	30	country	country	NOUN
taxlaw-2819	257	31	may	may	AUX
taxlaw-2819	257	32	be	be	AUX
taxlaw-2819	257	33	liable	liable	ADJ
taxlaw-2819	257	34	to	to	ADP
taxlaw-2819	257	35	more	more	ADJ
taxlaw-2819	257	36	than	than	ADP
taxlaw-2819	257	37	one	one	NUM
taxlaw-2819	257	38	tax	tax	NOUN
taxlaw-2819	257	39	on	on	ADP
taxlaw-2819	257	40	the	the	DET
taxlaw-2819	257	41	same	same	ADJ
taxlaw-2819	257	42	income	income	NOUN
taxlaw-2819	257	43	,	,	PUNCT
taxlaw-2819	257	44	taking	take	VERB
taxlaw-2819	257	45	into	into	ADP
taxlaw-2819	257	46	consideration	consideration	NOUN
taxlaw-2819	257	47	that	that	SCONJ
taxlaw-2819	257	48	the	the	DET
taxlaw-2819	257	49	country	country	NOUN
taxlaw-2819	257	50	to	to	PART
taxlaw-2819	257	51	which	which	PRON
taxlaw-2819	257	52	.	.	PUNCT
taxlaw-2819	257	53	.	.	PUNCT
taxlaw-2819	257	54	.	.	PUNCT
taxlaw-2819	258	1	such	such	ADJ
taxlaw-2819	258	2	company	company	NOUN
taxlaw-2819	258	3	belongs	belong	VERB
taxlaw-2819	258	4	has	have	VERB
taxlaw-2819	258	5	right	right	ADJ
taxlaw-2819	258	6	to	to	PART
taxlaw-2819	258	7	claim	claim	VERB
taxlaw-2819	258	8	the	the	DET
taxlaw-2819	258	9	difference	difference	NOUN
taxlaw-2819	258	10	between	between	ADP
taxlaw-2819	258	11	the	the	DET
taxlaw-2819	258	12	tax	tax	NOUN
taxlaw-2819	258	13	paid	pay	VERB
taxlaw-2819	258	14	and	and	CCONJ
taxlaw-2819	258	15	the	the	DET
taxlaw-2819	258	16	home	home	NOUN
taxlaw-2819	258	17	tax.30	tax.30	VERB
taxlaw-2819	258	18	the	the	DET
taxlaw-2819	258	19	icc	icc	NOUN
taxlaw-2819	258	20	focused	focus	VERB
taxlaw-2819	258	21	on	on	ADP
taxlaw-2819	258	22	the	the	DET
taxlaw-2819	258	23	double	double	ADJ
taxlaw-2819	258	24	taxation	taxation	NOUN
taxlaw-2819	258	25	issue	issue	NOUN
taxlaw-2819	258	26	as	as	SCONJ
taxlaw-2819	258	27	the	the	DET
taxlaw-2819	258	28	league	league	NOUN
taxlaw-2819	258	29	of	of	ADP
taxlaw-2819	258	30	nations	nation	NOUN
taxlaw-2819	258	31	organized	organize	VERB
taxlaw-2819	258	32	its	its	PRON
taxlaw-2819	258	33	own	own	ADJ
taxlaw-2819	258	34	efforts.31	efforts.31	NOUN
taxlaw-2819	258	35	the	the	DET
taxlaw-2819	258	36	icc	icc	PROPN
taxlaw-2819	258	37	’s	’s	PART
taxlaw-2819	258	38	initial	initial	ADJ
taxlaw-2819	258	39	assembly	assembly	NOUN
taxlaw-2819	258	40	was	be	AUX
taxlaw-2819	258	41	held	hold	VERB
taxlaw-2819	258	42	in	in	ADP
taxlaw-2819	258	43	paris	paris	PROPN
taxlaw-2819	258	44	in	in	ADP
taxlaw-2819	258	45	june	june	PROPN
taxlaw-2819	258	46	1920,32	1920,32	NUM
taxlaw-2819	258	47	which	which	PRON
taxlaw-2819	258	48	adopted	adopt	VERB
taxlaw-2819	258	49	a	a	DET
taxlaw-2819	258	50	resolution	resolution	NOUN
taxlaw-2819	258	51	that	that	SCONJ
taxlaw-2819	258	52	“	"	PUNCT
taxlaw-2819	258	53	governments	government	NOUN
taxlaw-2819	258	54	of	of	ADP
taxlaw-2819	258	55	the	the	DET
taxlaw-2819	258	56	allied	ally	VERB
taxlaw-2819	258	57	countries	country	NOUN
taxlaw-2819	258	58	should	should	AUX
taxlaw-2819	258	59	speedily	speedily	ADV
taxlaw-2819	258	60	come	come	VERB
taxlaw-2819	258	61	to	to	ADP
taxlaw-2819	258	62	international	international	ADJ
taxlaw-2819	258	63	agreements	agreement	NOUN
taxlaw-2819	258	64	,	,	PUNCT
taxlaw-2819	258	65	in	in	ADP
taxlaw-2819	258	66	order	order	NOUN
taxlaw-2819	258	67	to	to	PART
taxlaw-2819	258	68	prevent	prevent	VERB
taxlaw-2819	258	69	.	.	PUNCT
taxlaw-2819	258	70	.	.	PUNCT
taxlaw-2819	259	1	.	.	PUNCT
taxlaw-2819	260	1	companies	company	NOUN
taxlaw-2819	260	2	from	from	ADP
taxlaw-2819	260	3	being	be	AUX
taxlaw-2819	260	4	compelled	compel	VERB
taxlaw-2819	260	5	to	to	PART
taxlaw-2819	260	6	pay	pay	VERB
taxlaw-2819	260	7	tax	tax	NOUN
taxlaw-2819	260	8	on	on	ADP
taxlaw-2819	260	9	the	the	DET
taxlaw-2819	260	10	same	same	ADJ
taxlaw-2819	260	11	income	income	NOUN
taxlaw-2819	260	12	in	in	ADP
taxlaw-2819	260	13	more	more	ADJ
taxlaw-2819	260	14	than	than	ADP
taxlaw-2819	260	15	one	one	NUM
taxlaw-2819	260	16	country	country	NOUN
taxlaw-2819	260	17	.	.	PUNCT
taxlaw-2819	261	1	”33	”33	VERB
taxlaw-2819	261	2	the	the	DET
taxlaw-2819	261	3	first	first	ADJ
taxlaw-2819	261	4	icc	icc	PROPN
taxlaw-2819	261	5	congress	congress	PROPN
taxlaw-2819	261	6	was	be	AUX
taxlaw-2819	261	7	held	hold	VERB
taxlaw-2819	261	8	in	in	ADP
taxlaw-2819	261	9	london	london	PROPN
taxlaw-2819	261	10	on	on	ADP
taxlaw-2819	261	11	june	june	PROPN
taxlaw-2819	261	12	27	27	NUM
taxlaw-2819	261	13	to	to	ADP
taxlaw-2819	261	14	july	july	PROPN
taxlaw-2819	261	15	1	1	NUM
taxlaw-2819	261	16	,	,	PUNCT
taxlaw-2819	261	17	1921.34	1921.34	NUM
taxlaw-2819	261	18	double	double	ADJ
taxlaw-2819	261	19	taxation	taxation	NOUN
taxlaw-2819	261	20	was	be	AUX
taxlaw-2819	261	21	one	one	NUM
taxlaw-2819	261	22	of	of	ADP
taxlaw-2819	261	23	the	the	DET
taxlaw-2819	261	24	first	first	ADJ
taxlaw-2819	261	25	subjects	subject	NOUN
taxlaw-2819	261	26	addressed	address	VERB
taxlaw-2819	261	27	by	by	ADP
taxlaw-2819	261	28	the	the	DET
taxlaw-2819	261	29	icc.35	icc.35	NOUN
taxlaw-2819	261	30	the	the	DET
taxlaw-2819	261	31	icc	icc	NOUN
taxlaw-2819	261	32	considered	consider	VERB
taxlaw-2819	261	33	a	a	DET
taxlaw-2819	261	34	set	set	NOUN
taxlaw-2819	261	35	of	of	ADP
taxlaw-2819	261	36	principles	principle	NOUN
taxlaw-2819	261	37	that	that	PRON
taxlaw-2819	261	38	were	be	AUX
taxlaw-2819	261	39	debated	debate	VERB
taxlaw-2819	261	40	and	and	CCONJ
taxlaw-2819	261	41	ultimately	ultimately	ADV
taxlaw-2819	261	42	revised.36	revised.36	VERB
taxlaw-2819	261	43	30	30	NUM
taxlaw-2819	261	44	international	international	ADJ
taxlaw-2819	261	45	chamber	chamber	PROPN
taxlaw-2819	261	46	of	of	ADP
taxlaw-2819	261	47	commerce	commerce	PROPN
taxlaw-2819	261	48	,	,	PUNCT
taxlaw-2819	261	49	congress	congress	PROPN
taxlaw-2819	261	50	of	of	ADP
taxlaw-2819	261	51	london	london	PROPN
taxlaw-2819	261	52	1921	1921	NUM
taxlaw-2819	261	53	,	,	PUNCT
taxlaw-2819	261	54	brochure	brochure	NOUN
taxlaw-2819	261	55	11	11	NUM
taxlaw-2819	261	56	,	,	PUNCT
taxlaw-2819	261	57	at	at	ADP
taxlaw-2819	261	58	3	3	NUM
taxlaw-2819	261	59	(	(	PUNCT
taxlaw-2819	261	60	brochures	brochure	NOUN
taxlaw-2819	261	61	1	1	NUM
taxlaw-2819	261	62	–	–	PUNCT
taxlaw-2819	261	63	16	16	NUM
taxlaw-2819	261	64	,	,	PUNCT
taxlaw-2819	261	65	available	available	ADJ
taxlaw-2819	261	66	from	from	ADP
taxlaw-2819	261	67	icc	icc	PROPN
taxlaw-2819	261	68	paris	paris	PROPN
taxlaw-2819	261	69	archives	archive	NOUN
taxlaw-2819	261	70	)	)	PUNCT
taxlaw-2819	262	1	[	[	X
taxlaw-2819	262	2	hereinafter	hereinafter	NOUN
taxlaw-2819	262	3	1921	1921	NUM
taxlaw-2819	262	4	icc	icc	PROPN
taxlaw-2819	262	5	proceedings	proceeding	NOUN
taxlaw-2819	262	6	]	]	PUNCT
taxlaw-2819	262	7	,	,	PUNCT
taxlaw-2819	262	8	.	.	PUNCT
taxlaw-2819	263	1	see	see	VERB
taxlaw-2819	263	2	generally	generally	ADV
taxlaw-2819	263	3	michael	michael	PROPN
taxlaw-2819	263	4	j.	j.	PROPN
taxlaw-2819	263	5	graetz	graetz	PROPN
taxlaw-2819	263	6	&	&	CCONJ
taxlaw-2819	263	7	michael	michael	PROPN
taxlaw-2819	263	8	m.	m.	PROPN
taxlaw-2819	263	9	o’hear	o’hear	PROPN
taxlaw-2819	263	10	,	,	PUNCT
taxlaw-2819	263	11	the	the	DET
taxlaw-2819	263	12	‘	'	PUNCT
taxlaw-2819	263	13	original	original	ADJ
taxlaw-2819	263	14	intent	intent	NOUN
taxlaw-2819	263	15	’	'	PUNCT
taxlaw-2819	263	16	of	of	ADP
taxlaw-2819	263	17	us	us	PROPN
taxlaw-2819	263	18	international	international	ADJ
taxlaw-2819	263	19	taxation	taxation	NOUN
taxlaw-2819	263	20	,	,	PUNCT
taxlaw-2819	263	21	46	46	NUM
taxlaw-2819	263	22	duke	duke	PROPN
taxlaw-2819	263	23	l.j	l.j	PROPN
taxlaw-2819	263	24	.	.	PROPN
taxlaw-2819	263	25	1021	1021	NUM
taxlaw-2819	263	26	,	,	PUNCT
taxlaw-2819	263	27	1066	1066	NUM
taxlaw-2819	263	28	–	–	PUNCT
taxlaw-2819	263	29	74	74	NUM
taxlaw-2819	263	30	(	(	PUNCT
taxlaw-2819	263	31	1997	1997	NUM
taxlaw-2819	263	32	)	)	PUNCT
taxlaw-2819	263	33	(	(	PUNCT
taxlaw-2819	263	34	addressing	address	VERB
taxlaw-2819	263	35	the	the	DET
taxlaw-2819	263	36	original	original	ADJ
taxlaw-2819	263	37	icc	icc	NOUN
taxlaw-2819	263	38	work	work	NOUN
taxlaw-2819	263	39	as	as	ADP
taxlaw-2819	263	40	an	an	DET
taxlaw-2819	263	41	element	element	NOUN
taxlaw-2819	263	42	of	of	ADP
taxlaw-2819	263	43	the	the	DET
taxlaw-2819	263	44	need	need	NOUN
taxlaw-2819	263	45	for	for	ADP
taxlaw-2819	263	46	reform	reform	NOUN
taxlaw-2819	263	47	of	of	ADP
taxlaw-2819	263	48	the	the	DET
taxlaw-2819	263	49	u.s	u.s	PROPN
taxlaw-2819	263	50	.	.	PROPN
taxlaw-2819	263	51	international	international	ADJ
taxlaw-2819	263	52	taxation	taxation	NOUN
taxlaw-2819	263	53	system	system	NOUN
taxlaw-2819	263	54	)	)	PUNCT
taxlaw-2819	263	55	.	.	PUNCT
taxlaw-2819	264	1	31	31	NUM
taxlaw-2819	264	2	there	there	PRON
taxlaw-2819	264	3	was	be	VERB
taxlaw-2819	264	4	contact	contact	NOUN
taxlaw-2819	264	5	between	between	ADP
taxlaw-2819	264	6	the	the	DET
taxlaw-2819	264	7	icc	icc	PROPN
taxlaw-2819	264	8	and	and	CCONJ
taxlaw-2819	264	9	the	the	DET
taxlaw-2819	264	10	league	league	NOUN
taxlaw-2819	264	11	,	,	PUNCT
taxlaw-2819	264	12	including	include	VERB
taxlaw-2819	264	13	overlapping	overlap	VERB
taxlaw-2819	264	14	membership	membership	NOUN
taxlaw-2819	264	15	in	in	ADP
taxlaw-2819	264	16	the	the	DET
taxlaw-2819	264	17	double	double	ADJ
taxlaw-2819	264	18	taxation	taxation	NOUN
taxlaw-2819	264	19	committees	committee	NOUN
taxlaw-2819	264	20	.	.	PUNCT
taxlaw-2819	265	1	see	see	VERB
taxlaw-2819	265	2	international	international	PROPN
taxlaw-2819	265	3	chamber	chamber	PROPN
taxlaw-2819	265	4	of	of	ADP
taxlaw-2819	265	5	commerce	commerce	PROPN
taxlaw-2819	265	6	,	,	PUNCT
taxlaw-2819	265	7	double	double	ADJ
taxlaw-2819	265	8	taxation	taxation	NOUN
taxlaw-2819	265	9	(	(	PUNCT
taxlaw-2819	265	10	survey	survey	NOUN
taxlaw-2819	265	11	of	of	ADP
taxlaw-2819	265	12	the	the	DET
taxlaw-2819	265	13	work	work	NOUN
taxlaw-2819	265	14	of	of	ADP
taxlaw-2819	265	15	the	the	DET
taxlaw-2819	265	16	i.c.c	i.c.c	NOUN
taxlaw-2819	265	17	.	.	PUNCT
taxlaw-2819	266	1	since	since	SCONJ
taxlaw-2819	266	2	the	the	DET
taxlaw-2819	266	3	rome	rome	PROPN
taxlaw-2819	266	4	congress	congress	PROPN
taxlaw-2819	266	5	)	)	PUNCT
taxlaw-2819	266	6	,	,	PUNCT
taxlaw-2819	266	7	brochure	brochure	NOUN
taxlaw-2819	266	8	34	34	NUM
taxlaw-2819	266	9	,	,	PUNCT
taxlaw-2819	266	10	at	at	ADP
taxlaw-2819	266	11	10	10	NUM
taxlaw-2819	266	12	(	(	PUNCT
taxlaw-2819	266	13	describing	describe	VERB
taxlaw-2819	266	14	the	the	DET
taxlaw-2819	266	15	brussels	brussels	PROPN
taxlaw-2819	266	16	third	third	PROPN
taxlaw-2819	266	17	congress	congress	PROPN
taxlaw-2819	266	18	,	,	PUNCT
taxlaw-2819	266	19	june	june	PROPN
taxlaw-2819	266	20	21	21	NUM
taxlaw-2819	266	21	–	–	PUNCT
taxlaw-2819	266	22	27	27	NUM
taxlaw-2819	266	23	,	,	PUNCT
taxlaw-2819	266	24	1925	1925	NUM
taxlaw-2819	266	25	)	)	PUNCT
taxlaw-2819	267	1	[	[	X
taxlaw-2819	267	2	hereinafter	hereinafter	NOUN
taxlaw-2819	267	3	1925	1925	NUM
taxlaw-2819	267	4	icc	icc	PROPN
taxlaw-2819	267	5	proceedings	proceeding	NOUN
taxlaw-2819	267	6	]	]	PUNCT
taxlaw-2819	267	7	.	.	PUNCT
taxlaw-2819	268	1	32	32	NUM
taxlaw-2819	268	2	see	see	VERB
taxlaw-2819	268	3	business	business	NOUN
taxlaw-2819	268	4	men	man	NOUN
taxlaw-2819	268	5	go	go	VERB
taxlaw-2819	268	6	abroad	abroad	ADV
taxlaw-2819	268	7	,	,	PUNCT
taxlaw-2819	268	8	n.y	n.y	PROPN
taxlaw-2819	268	9	.	.	PROPN
taxlaw-2819	268	10	times	times	PROPN
taxlaw-2819	268	11	,	,	PUNCT
taxlaw-2819	268	12	june	june	PROPN
taxlaw-2819	268	13	6	6	NUM
taxlaw-2819	268	14	,	,	PUNCT
taxlaw-2819	268	15	1920	1920	NUM
taxlaw-2819	268	16	.	.	PUNCT
taxlaw-2819	269	1	33	33	NUM
taxlaw-2819	269	2	international	international	PROPN
taxlaw-2819	269	3	chamber	chamber	PROPN
taxlaw-2819	269	4	of	of	ADP
taxlaw-2819	269	5	commerce	commerce	PROPN
taxlaw-2819	269	6	,	,	PUNCT
taxlaw-2819	269	7	icc	icc	PROPN
taxlaw-2819	269	8	second	second	PROPN
taxlaw-2819	269	9	congress	congress	PROPN
taxlaw-2819	269	10	rome	rome	PROPN
taxlaw-2819	269	11	,	,	PUNCT
taxlaw-2819	269	12	brochure	brochure	NOUN
taxlaw-2819	269	13	25	25	NUM
taxlaw-2819	269	14	,	,	PUNCT
taxlaw-2819	269	15	at	at	ADP
taxlaw-2819	269	16	14	14	NUM
taxlaw-2819	269	17	(	(	PUNCT
taxlaw-2819	269	18	mar	mar	PROPN
taxlaw-2819	269	19	.	.	PROPN
taxlaw-2819	269	20	18	18	NUM
taxlaw-2819	269	21	–	–	PUNCT
taxlaw-2819	269	22	25	25	NUM
taxlaw-2819	269	23	,	,	PUNCT
taxlaw-2819	269	24	1923	1923	NUM
taxlaw-2819	269	25	)	)	PUNCT
taxlaw-2819	270	1	[	[	X
taxlaw-2819	270	2	hereinafter	hereinafter	NOUN
taxlaw-2819	270	3	1923	1923	NUM
taxlaw-2819	270	4	icc	icc	PROPN
taxlaw-2819	270	5	proceedings	proceeding	NOUN
taxlaw-2819	270	6	]	]	PUNCT
taxlaw-2819	270	7	.	.	PUNCT
taxlaw-2819	271	1	34	34	NUM
taxlaw-2819	271	2	the	the	DET
taxlaw-2819	271	3	proceedings	proceeding	NOUN
taxlaw-2819	271	4	are	be	AUX
taxlaw-2819	271	5	documented	document	VERB
taxlaw-2819	271	6	in	in	ADP
taxlaw-2819	271	7	the	the	DET
taxlaw-2819	271	8	1921	1921	NUM
taxlaw-2819	271	9	icc	icc	PROPN
taxlaw-2819	271	10	proceedings	proceeding	NOUN
taxlaw-2819	271	11	brochures	brochure	VERB
taxlaw-2819	271	12	.	.	PUNCT
taxlaw-2819	272	1	contemporaneous	contemporaneous	ADJ
taxlaw-2819	272	2	news	news	NOUN
taxlaw-2819	272	3	accounts	account	NOUN
taxlaw-2819	272	4	explained	explain	VERB
taxlaw-2819	272	5	the	the	DET
taxlaw-2819	272	6	significance	significance	NOUN
taxlaw-2819	272	7	of	of	ADP
taxlaw-2819	272	8	the	the	DET
taxlaw-2819	272	9	meetings	meeting	NOUN
taxlaw-2819	272	10	.	.	PUNCT
taxlaw-2819	273	1	see	see	VERB
taxlaw-2819	273	2	favor	favor	NOUN
taxlaw-2819	273	3	world	world	NOUN
taxlaw-2819	273	4	board	board	NOUN
taxlaw-2819	273	5	to	to	PART
taxlaw-2819	273	6	facilitate	facilitate	VERB
taxlaw-2819	273	7	trade	trade	NOUN
taxlaw-2819	273	8	,	,	PUNCT
taxlaw-2819	273	9	n.y	n.y	PROPN
taxlaw-2819	273	10	.	.	PROPN
taxlaw-2819	273	11	times	times	PROPN
taxlaw-2819	273	12	,	,	PUNCT
taxlaw-2819	273	13	june	june	PROPN
taxlaw-2819	273	14	20	20	NUM
taxlaw-2819	273	15	,	,	PUNCT
taxlaw-2819	273	16	1921	1921	NUM
taxlaw-2819	273	17	(	(	PUNCT
taxlaw-2819	273	18	attendees	attendee	NOUN
taxlaw-2819	273	19	to	to	PART
taxlaw-2819	273	20	create	create	VERB
taxlaw-2819	273	21	“	"	PUNCT
taxlaw-2819	273	22	a	a	DET
taxlaw-2819	273	23	permanent	permanent	ADJ
taxlaw-2819	273	24	international	international	ADJ
taxlaw-2819	273	25	committee	committee	NOUN
taxlaw-2819	273	26	charged	charge	VERB
taxlaw-2819	273	27	with	with	ADP
taxlaw-2819	273	28	ironing	iron	VERB
taxlaw-2819	273	29	our	our	PRON
taxlaw-2819	273	30	difficulties	difficulty	NOUN
taxlaw-2819	273	31	arising	arise	VERB
taxlaw-2819	273	32	in	in	ADP
taxlaw-2819	273	33	the	the	DET
taxlaw-2819	273	34	exchange	exchange	NOUN
taxlaw-2819	273	35	of	of	ADP
taxlaw-2819	273	36	goods	good	NOUN
taxlaw-2819	273	37	between	between	ADP
taxlaw-2819	273	38	nationals	national	NOUN
taxlaw-2819	273	39	of	of	ADP
taxlaw-2819	273	40	different	different	ADJ
taxlaw-2819	273	41	countries	country	NOUN
taxlaw-2819	273	42	.	.	PUNCT
taxlaw-2819	273	43	.	.	PUNCT
taxlaw-2819	273	44	.	.	PUNCT
taxlaw-2819	273	45	.	.	PUNCT
taxlaw-2819	273	46	”	"	PUNCT
taxlaw-2819	273	47	)	)	PUNCT
taxlaw-2819	273	48	.	.	PUNCT
taxlaw-2819	274	1	35	35	NUM
taxlaw-2819	274	2	1921	1921	NUM
taxlaw-2819	274	3	icc	icc	NOUN
taxlaw-2819	274	4	proceedings	proceeding	NOUN
taxlaw-2819	274	5	,	,	PUNCT
taxlaw-2819	274	6	supra	supra	PROPN
taxlaw-2819	274	7	note	note	NOUN
taxlaw-2819	274	8	30	30	NUM
taxlaw-2819	274	9	,	,	PUNCT
taxlaw-2819	274	10	brochure	brochure	NOUN
taxlaw-2819	274	11	11	11	NUM
taxlaw-2819	274	12	(	(	PUNCT
taxlaw-2819	274	13	part	part	NOUN
taxlaw-2819	274	14	i	i	PROPN
taxlaw-2819	274	15	)	)	PUNCT
taxlaw-2819	274	16	,	,	PUNCT
taxlaw-2819	274	17	at	at	ADP
taxlaw-2819	274	18	3	3	NUM
taxlaw-2819	274	19	.	.	PUNCT
taxlaw-2819	275	1	the	the	DET
taxlaw-2819	275	2	committee	committee	NOUN
taxlaw-2819	275	3	was	be	AUX
taxlaw-2819	275	4	composed	compose	VERB
taxlaw-2819	275	5	of	of	ADP
taxlaw-2819	275	6	delegates	delegate	NOUN
taxlaw-2819	275	7	from	from	ADP
taxlaw-2819	275	8	belgium	belgium	PROPN
taxlaw-2819	275	9	,	,	PUNCT
taxlaw-2819	275	10	france	france	PROPN
taxlaw-2819	275	11	,	,	PUNCT
taxlaw-2819	275	12	great	great	PROPN
taxlaw-2819	275	13	britain	britain	PROPN
taxlaw-2819	275	14	,	,	PUNCT
taxlaw-2819	275	15	italy	italy	PROPN
taxlaw-2819	275	16	,	,	PUNCT
taxlaw-2819	275	17	netherlands	netherlands	PROPN
taxlaw-2819	275	18	and	and	CCONJ
taxlaw-2819	275	19	the	the	DET
taxlaw-2819	275	20	united	united	PROPN
taxlaw-2819	275	21	states	states	PROPN
taxlaw-2819	275	22	(	(	PUNCT
taxlaw-2819	275	23	john	john	PROPN
taxlaw-2819	275	24	b.	b.	PROPN
taxlaw-2819	275	25	robinson	robinson	PROPN
taxlaw-2819	275	26	of	of	ADP
taxlaw-2819	275	27	coudert	coudert	PROPN
taxlaw-2819	275	28	brothers	brother	NOUN
taxlaw-2819	275	29	,	,	PUNCT
taxlaw-2819	275	30	paris	paris	PROPN
taxlaw-2819	275	31	,	,	PUNCT
taxlaw-2819	275	32	and	and	CCONJ
taxlaw-2819	275	33	robert	robert	PROPN
taxlaw-2819	275	34	grant	grant	PROPN
taxlaw-2819	275	35	,	,	PUNCT
taxlaw-2819	275	36	jr	jr	PROPN
taxlaw-2819	275	37	.	.	PROPN
taxlaw-2819	275	38	,	,	PUNCT
taxlaw-2819	275	39	lee	lee	PROPN
taxlaw-2819	275	40	higginson	higginson	PROPN
taxlaw-2819	275	41	&	&	CCONJ
taxlaw-2819	275	42	co.	co.	PROPN
taxlaw-2819	275	43	)	)	PUNCT
taxlaw-2819	275	44	.	.	PUNCT
taxlaw-2819	276	1	i	i	PRON
taxlaw-2819	276	2	d.	d.	PROPN
taxlaw-2819	276	3	36	36	NUM
taxlaw-2819	276	4	1921	1921	NUM
taxlaw-2819	276	5	icc	icc	NOUN
taxlaw-2819	276	6	proceedings	proceeding	NOUN
taxlaw-2819	276	7	,	,	PUNCT
taxlaw-2819	276	8	supra	supra	PROPN
taxlaw-2819	276	9	note	note	NOUN
taxlaw-2819	276	10	30	30	NUM
taxlaw-2819	276	11	,	,	PUNCT
taxlaw-2819	276	12	brochure	brochure	NOUN
taxlaw-2819	276	13	11	11	NUM
taxlaw-2819	276	14	(	(	PUNCT
taxlaw-2819	276	15	part	part	NOUN
taxlaw-2819	276	16	i	i	PROPN
taxlaw-2819	276	17	)	)	PUNCT
taxlaw-2819	276	18	,	,	PUNCT
taxlaw-2819	276	19	at	at	ADP
taxlaw-2819	276	20	5	5	NUM
taxlaw-2819	276	21	.	.	PUNCT
taxlaw-2819	277	1	(	(	PUNCT
taxlaw-2819	277	2	the	the	DET
taxlaw-2819	277	3	originally	originally	ADV
taxlaw-2819	277	4	proposed	propose	VERB
taxlaw-2819	277	5	principles	principle	NOUN
taxlaw-2819	277	6	were	be	AUX
taxlaw-2819	277	7	edited	edit	VERB
taxlaw-2819	277	8	,	,	PUNCT
taxlaw-2819	277	9	with	with	SCONJ
taxlaw-2819	277	10	deletions	deletion	NOUN
taxlaw-2819	277	11	crossed	cross	VERB
taxlaw-2819	277	12	-	-	PUNCT
taxlaw-2819	277	13	through	through	ADP
taxlaw-2819	277	14	and	and	CCONJ
taxlaw-2819	277	15	added	add	VERB
taxlaw-2819	277	16	language	language	NOUN
taxlaw-2819	277	17	underlined	underline	VERB
taxlaw-2819	277	18	)	)	PUNCT
taxlaw-2819	277	19	as	as	SCONJ
taxlaw-2819	277	20	follows	follow	VERB
taxlaw-2819	277	21	:	:	PUNCT
taxlaw-2819	277	22	1st	1st	ADJ
taxlaw-2819	277	23	principle	principle	NOUN
taxlaw-2819	277	24	.	.	PUNCT
taxlaw-2819	278	1	as	as	ADP
taxlaw-2819	278	2	with	with	ADP
taxlaw-2819	278	3	regards	regard	NOUN
taxlaw-2819	278	4	to	to	ADP
taxlaw-2819	278	5	the	the	DET
taxlaw-2819	278	6	taxation	taxation	NOUN
taxlaw-2819	278	7	ofn	ofn	PROPN
taxlaw-2819	278	8	income	income	NOUN
taxlaw-2819	278	9	gained	gain	VERB
taxlaw-2819	278	10	in	in	ADP
taxlaw-2819	278	11	earned	earn	VERB
taxlaw-2819	278	12	and	and	CCONJ
taxlaw-2819	278	13	collected	collect	VERB
taxlaw-2819	278	14	within	within	ADP
taxlaw-2819	278	15	the	the	DET
taxlaw-2819	278	16	country	country	NOUN
taxlaw-2819	278	17	,	,	PUNCT
taxlaw-2819	278	18	from	from	ADP
taxlaw-2819	278	19	whatever	whatever	PRON
taxlaw-2819	278	20	its	its	PRON
taxlaw-2819	278	21	derived	derive	VERB
taxlaw-2819	278	22	(	(	PUNCT
taxlaw-2819	278	23	real	real	ADJ
taxlaw-2819	278	24	estate	estate	NOUN
taxlaw-2819	278	25	,	,	PUNCT
taxlaw-2819	278	26	personal	personal	ADJ
taxlaw-2819	278	27	or	or	CCONJ
taxlaw-2819	278	28	property	property	NOUN
taxlaw-2819	278	29	,	,	PUNCT
taxlaw-2819	278	30	business	business	NOUN
taxlaw-2819	278	31	and	and	CCONJ
taxlaw-2819	278	32	professionals	professional	NOUN
taxlaw-2819	278	33	)	)	PUNCT
taxlaw-2819	278	34	,	,	PUNCT
taxlaw-2819	278	35	each	each	DET
taxlaw-2819	278	36	nation	nation	NOUN
taxlaw-2819	278	37	should	should	AUX
taxlaw-2819	278	38	applywithout	applywithout	VERB
taxlaw-2819	278	39	prejudice	prejudice	NOUN
taxlaw-2819	278	40	to	to	ADP
taxlaw-2819	278	41	the	the	DET
taxlaw-2819	278	42	question	question	NOUN
taxlaw-2819	278	43	of	of	ADP
taxlaw-2819	278	44	super	super	ADJ
taxlaw-2819	278	45	-	-	ADJ
taxlaw-2819	278	46	tax36	tax36	ADJ
taxlaw-2819	278	47	(	(	PUNCT
taxlaw-2819	278	48	impôt	impôt	NOUN
taxlaw-2819	278	49	global	global	NOUN
taxlaw-2819	278	50	)	)	PUNCT
taxlaw-2819	278	51	on	on	ADP
taxlaw-2819	278	52	income	income	NOUN
taxlaw-2819	278	53	,	,	PUNCT
taxlaw-2819	278	54	each	each	DET
taxlaw-2819	278	55	country	country	NOUN
taxlaw-2819	278	56	should	should	AUX
taxlaw-2819	278	57	accord	accord	VERB
taxlaw-2819	278	58	similar	similar	ADJ
taxlaw-2819	278	59	treatment	treatment	NOUN
taxlaw-2819	278	60	to	to	ADP
taxlaw-2819	278	61	all	all	DET
taxlaw-2819	278	62	its	its	PRON
taxlaw-2819	278	63	tax	tax	NOUN
taxlaw-2819	278	64	-	-	PUNCT
taxlaw-2819	278	65	payers	payer	NOUN
taxlaw-2819	278	66	,	,	PUNCT
taxlaw-2819	279	1	whether	whether	SCONJ
taxlaw-2819	279	2	nationals	national	NOUN
taxlaw-2819	279	3	or	or	CCONJ
taxlaw-2819	279	4	both	both	DET
taxlaw-2819	279	5	citizens	citizen	NOUN
taxlaw-2819	279	6	and	and	CCONJ
taxlaw-2819	279	7	foreigners	foreigner	NOUN
taxlaw-2819	279	8	,	,	PUNCT
taxlaw-2819	279	9	whether	whether	SCONJ
taxlaw-2819	279	10	resident	resident	ADJ
taxlaw-2819	279	11	or	or	CCONJ
taxlaw-2819	279	12	non	non	ADJ
taxlaw-2819	279	13	-	-	NOUN
taxlaw-2819	279	14	resident	resident	ADJ
taxlaw-2819	279	15	in	in	ADP
taxlaw-2819	279	16	the	the	DET
taxlaw-2819	279	17	country	country	NOUN
taxlaw-2819	279	18	or	or	CCONJ
taxlaw-2819	279	19	not	not	PART
taxlaw-2819	279	20	.	.	PUNCT
taxlaw-2819	280	1	2nd	2nd	ADJ
taxlaw-2819	280	2	principle	principle	NOUN
taxlaw-2819	280	3	.	.	PUNCT
taxlaw-2819	281	1	as	as	ADP
taxlaw-2819	281	2	with	with	ADP
taxlaw-2819	281	3	regards	regard	NOUN
taxlaw-2819	281	4	to	to	ADP
taxlaw-2819	281	5	the	the	DET
taxlaw-2819	281	6	taxation	taxation	NOUN
taxlaw-2819	281	7	on	on	ADP
taxlaw-2819	281	8	incomes	income	NOUN
taxlaw-2819	281	9	earned	earn	VERB
taxlaw-2819	281	10	and	and	CCONJ
taxlaw-2819	281	11	collected	collect	VERB
taxlaw-2819	281	12	abroad	abroad	ADV
taxlaw-2819	281	13	,	,	PUNCT
taxlaw-2819	281	14	from	from	ADP
taxlaw-2819	281	15	whatever	whatever	PRON
taxlaw-2819	281	16	its	its	PRON
taxlaw-2819	281	17	derived	derived	NOUN
taxlaw-2819	281	18	.	.	PUNCT
taxlaw-2819	281	19	.	.	PUNCT
taxlaw-2819	281	20	.	.	PUNCT
taxlaw-2819	282	1	,	,	PUNCT
taxlaw-2819	282	2	apart	apart	ADV
taxlaw-2819	282	3	from	from	ADP
taxlaw-2819	282	4	the	the	DET
taxlaw-2819	282	5	question	question	NOUN
taxlaw-2819	282	6	of	of	ADP
taxlaw-2819	282	7	a	a	DET
taxlaw-2819	282	8	total	total	ADJ
taxlaw-2819	282	9	tax	tax	NOUN
taxlaw-2819	282	10	on	on	ADP
taxlaw-2819	282	11	the	the	PRON
taxlaw-2819	282	12	without	without	ADP
taxlaw-2819	282	13	prejudice	prejudice	NOUN
taxlaw-2819	282	14	to	to	ADP
taxlaw-2819	282	15	the	the	DET
taxlaw-2819	282	16	super	super	NOUN
taxlaw-2819	282	17	-	-	NOUN
taxlaw-2819	282	18	tax	tax	ADJ
taxlaw-2819	282	19	(	(	PUNCT
taxlaw-2819	282	20	impôt	impôt	X
taxlaw-2819	282	21	global	global	NOUN
taxlaw-2819	282	22	)	)	PUNCT
taxlaw-2819	282	23	on	on	ADP
taxlaw-2819	282	24	income	income	NOUN
taxlaw-2819	282	25	,	,	PUNCT
taxlaw-2819	282	26	each	each	DET
taxlaw-2819	282	27	nation	nation	NOUN
taxlaw-2819	282	28	country	country	NOUN
taxlaw-2819	282	29	should	should	AUX
taxlaw-2819	282	30	applyaccord	applyaccord	VERB
taxlaw-2819	282	31	similar	similar	ADJ
taxlaw-2819	282	32	treatment	treatment	NOUN
taxlaw-2819	282	33	to	to	ADP
taxlaw-2819	282	34	all	all	DET
taxlaw-2819	282	35	taxpayers	taxpayer	NOUN
taxlaw-2819	282	36	subject	subject	ADJ
taxlaw-2819	282	37	to	to	ADP
taxlaw-2819	282	38	this	this	DET
taxlaw-2819	282	39	tax	tax	NOUN
taxlaw-2819	282	40	(	(	PUNCT
taxlaw-2819	282	41	i.e.	i.e.	X
taxlaw-2819	282	42	nationalscitizens	nationalscitizen	NOUN
taxlaw-2819	282	43	or	or	CCONJ
taxlaw-2819	282	44	foreigners	foreigner	NOUN
taxlaw-2819	282	45	livingresident	livingresident	VERB
taxlaw-2819	282	46	in	in	ADP
taxlaw-2819	282	47	the	the	DET
taxlaw-2819	282	48	country	country	NOUN
taxlaw-2819	282	49	,	,	PUNCT
taxlaw-2819	282	50	nationals	national	NOUN
taxlaw-2819	282	51	living	live	VERB
taxlaw-2819	282	52	and	and	CCONJ
taxlaw-2819	282	53	citizens	citizen	NOUN
taxlaw-2819	282	54	resident	resident	ADJ
taxlaw-2819	282	55	abroad	abroad	ADV
taxlaw-2819	282	56	)	)	PUNCT
taxlaw-2819	282	57	;	;	PUNCT
taxlaw-2819	282	58	if	if	SCONJ
taxlaw-2819	282	59	this	this	DET
taxlaw-2819	282	60	class	class	NOUN
taxlaw-2819	282	61	of	of	ADP
taxlaw-2819	282	62	income	income	NOUN
taxlaw-2819	282	63	,	,	PUNCT
taxlaw-2819	282	64	if	if	SCONJ
taxlaw-2819	282	65	total	total	ADJ
taxlaw-2819	282	66	exoneration	exoneration	NOUN
taxlaw-2819	282	67	is	be	AUX
taxlaw-2819	282	68	not	not	PART
taxlaw-2819	282	69	possible	possible	ADJ
taxlaw-2819	282	70	,	,	PUNCT
taxlaw-2819	282	71	can	can	AUX
taxlaw-2819	282	72	not	not	PART
taxlaw-2819	282	73	be	be	AUX
taxlaw-2819	282	74	entirely	entirely	ADV
taxlaw-2819	282	75	free	free	ADJ
taxlaw-2819	282	76	from	from	ADP
taxlaw-2819	282	77	liability	liability	NOUN
taxlaw-2819	282	78	to	to	ADP
taxlaw-2819	282	79	taxation	taxation	NOUN
taxlaw-2819	282	80	,	,	PUNCT
taxlaw-2819	282	81	it	it	PRON
taxlaw-2819	282	82	should	should	AUX
taxlaw-2819	282	83	be	be	AUX
taxlaw-2819	282	84	allowed	allow	VERB
taxlaw-2819	282	85	a	a	DET
taxlaw-2819	282	86	big	big	ADJ
taxlaw-2819	282	87	reduction	reduction	NOUN
taxlaw-2819	282	88	,	,	PUNCT
taxlaw-2819	282	89	given	give	VERB
taxlaw-2819	282	90	the	the	DET
taxlaw-2819	282	91	fact	fact	NOUN
taxlaw-2819	282	92	that	that	SCONJ
taxlaw-2819	282	93	it	it	PRON
taxlaw-2819	282	94	has	have	AUX
taxlaw-2819	282	95	already	already	ADV
taxlaw-2819	282	96	been	be	AUX
taxlaw-2819	282	97	taxed	tax	VERB
taxlaw-2819	282	98	in	in	ADP
taxlaw-2819	282	99	the	the	DET
taxlaw-2819	282	100	country	country	NOUN
taxlaw-2819	282	101	of	of	ADP
taxlaw-2819	282	102	origin	origin	NOUN
taxlaw-2819	282	103	the	the	DET
taxlaw-2819	282	104	object	object	NOUN
taxlaw-2819	282	105	of	of	ADP
taxlaw-2819	282	106	a	a	DET
taxlaw-2819	282	107	considerable	considerable	ADJ
taxlaw-2819	282	108	rebate	rebate	NOUN
taxlaw-2819	282	109	in	in	ADP
taxlaw-2819	282	110	consideration	consideration	NOUN
taxlaw-2819	282	111	of	of	ADP
taxlaw-2819	282	112	the	the	DET
taxlaw-2819	282	113	tax	tax	NOUN
taxlaw-2819	282	114	on	on	ADP
taxlaw-2819	282	115	such	such	ADJ
taxlaw-2819	282	116	income	income	NOUN
taxlaw-2819	282	117	already	already	ADV
taxlaw-2819	282	118	levied	levy	VERB
taxlaw-2819	282	119	in	in	ADP
taxlaw-2819	282	120	the	the	DET
taxlaw-2819	282	121	country	country	NOUN
taxlaw-2819	282	122	of	of	ADP
taxlaw-2819	282	123	origin	origin	NOUN
taxlaw-2819	282	124	:	:	PUNCT
taxlaw-2819	282	125	tthise	tthise	NOUN
taxlaw-2819	282	126	principle	principle	NOUN
taxlaw-2819	282	127	is	be	AUX
taxlaw-2819	282	128	already	already	ADV
taxlaw-2819	282	129	followed	follow	VERB
taxlaw-2819	282	130	in	in	ADP
taxlaw-2819	282	131	force	force	NOUN
taxlaw-2819	282	132	in	in	ADP
taxlaw-2819	282	133	certain	certain	ADJ
taxlaw-2819	282	134	countries	country	NOUN
taxlaw-2819	282	135	(	(	PUNCT
taxlaw-2819	282	136	for	for	ADP
taxlaw-2819	282	137	example	example	NOUN
taxlaw-2819	282	138	,	,	PUNCT
taxlaw-2819	282	139	in	in	ADP
taxlaw-2819	282	140	belgium	belgium	NOUN
taxlaw-2819	282	141	,	,	PUNCT
taxlaw-2819	282	142	for	for	ADP
taxlaw-2819	282	143	example	example	NOUN
taxlaw-2819	282	144	,	,	PUNCT
taxlaw-2819	282	145	where	where	SCONJ
taxlaw-2819	282	146	total	total	ADJ
taxlaw-2819	282	147	relief	relief	NOUN
taxlaw-2819	282	148	comes	come	VERB
taxlaw-2819	282	149	to	to	ADP
taxlaw-2819	282	150	as	as	ADV
taxlaw-2819	282	151	much	much	ADV
taxlaw-2819	282	152	as	as	SCONJ
taxlaw-2819	282	153	the	the	DET
taxlaw-2819	282	154	rebate	rebate	NOUN
taxlaw-2819	282	155	amounts	amount	VERB
taxlaw-2819	282	156	to	to	ADP
taxlaw-2819	282	157	80	80	NUM
taxlaw-2819	282	158	%	%	NOUN
taxlaw-2819	282	159	,	,	PUNCT
taxlaw-2819	282	160	and	and	CCONJ
taxlaw-2819	282	161	in	in	ADP
taxlaw-2819	282	162	the	the	DET
taxlaw-2819	282	163	united	united	PROPN
taxlaw-2819	282	164	states	states	PROPN
taxlaw-2819	282	165	,	,	PUNCT
taxlaw-2819	282	166	where	where	SCONJ
taxlaw-2819	282	167	the	the	DET
taxlaw-2819	282	168	total	total	ADJ
taxlaw-2819	282	169	reliefrebate	reliefrebate	NOUN
taxlaw-2819	282	170	is	be	AUX
taxlaw-2819	282	171	granted	grant	VERB
taxlaw-2819	282	172	total	total	NOUN
taxlaw-2819	282	173	in	in	ADP
taxlaw-2819	282	174	cases	case	NOUN
taxlaw-2819	282	175	of	of	ADP
taxlaw-2819	282	176	reciprocal	reciprocal	ADJ
taxlaw-2819	282	177	treatment	treatment	NOUN
taxlaw-2819	282	178	)	)	PUNCT
taxlaw-2819	282	179	.	.	PUNCT
taxlaw-2819	282	180	.	.	PUNCT
taxlaw-2819	282	181	.	.	PUNCT
taxlaw-2819	282	182	.	.	PUNCT
taxlaw-2819	283	1	.	.	PUNCT
taxlaw-2819	284	1	2013	2013	NUM
taxlaw-2819	284	2	]	]	PUNCT
taxlaw-2819	284	3	income	income	NOUN
taxlaw-2819	284	4	tax	tax	NOUN
taxlaw-2819	284	5	treaty	treaty	NOUN
taxlaw-2819	284	6	policy	policy	NOUN
taxlaw-2819	284	7	in	in	ADP
taxlaw-2819	284	8	the	the	DET
taxlaw-2819	284	9	21st	21st	ADJ
taxlaw-2819	284	10	century	century	NOUN
taxlaw-2819	284	11	:	:	PUNCT
taxlaw-2819	284	12	15	15	NUM
taxlaw-2819	284	13	residence	residence	NOUN
taxlaw-2819	284	14	vs.	vs.	ADP
taxlaw-2819	284	15	source	source	NOUN
taxlaw-2819	284	16	in	in	ADP
taxlaw-2819	284	17	the	the	DET
taxlaw-2819	284	18	proceedings,37	proceedings,37	NOUN
taxlaw-2819	284	19	the	the	DET
taxlaw-2819	284	20	u.s	u.s	PROPN
taxlaw-2819	284	21	.	.	PROPN
taxlaw-2819	284	22	representative	representative	PROPN
taxlaw-2819	284	23	(	(	PUNCT
taxlaw-2819	284	24	w.f	w.f	PROPN
taxlaw-2819	284	25	.	.	PROPN
taxlaw-2819	284	26	gephart	gephart	PROPN
taxlaw-2819	284	27	)	)	PUNCT
taxlaw-2819	284	28	expressed	express	VERB
taxlaw-2819	284	29	concern	concern	NOUN
taxlaw-2819	284	30	about	about	ADP
taxlaw-2819	284	31	the	the	DET
taxlaw-2819	284	32	first	first	ADJ
taxlaw-2819	284	33	principle	principle	NOUN
taxlaw-2819	284	34	(	(	PUNCT
taxlaw-2819	284	35	place	place	NOUN
taxlaw-2819	284	36	of	of	ADP
taxlaw-2819	284	37	collection	collection	NOUN
taxlaw-2819	284	38	of	of	ADP
taxlaw-2819	284	39	tax	tax	NOUN
taxlaw-2819	284	40	)	)	PUNCT
taxlaw-2819	284	41	since	since	SCONJ
taxlaw-2819	284	42	“	"	PUNCT
taxlaw-2819	284	43	this	this	PRON
taxlaw-2819	284	44	can	can	AUX
taxlaw-2819	284	45	be	be	AUX
taxlaw-2819	284	46	fixed	fix	VERB
taxlaw-2819	284	47	or	or	CCONJ
taxlaw-2819	284	48	determined	determine	VERB
taxlaw-2819	284	49	at	at	ADP
taxlaw-2819	284	50	the	the	DET
taxlaw-2819	284	51	desire	desire	NOUN
taxlaw-2819	284	52	or	or	CCONJ
taxlaw-2819	284	53	option	option	NOUN
taxlaw-2819	284	54	of	of	ADP
taxlaw-2819	284	55	the	the	DET
taxlaw-2819	284	56	taxpayer	taxpayer	NOUN
taxlaw-2819	284	57	.	.	PUNCT
taxlaw-2819	284	58	.	.	PUNCT
taxlaw-2819	285	1	.	.	PUNCT
taxlaw-2819	286	1	liability	liability	NOUN
taxlaw-2819	286	2	to	to	ADP
taxlaw-2819	286	3	taxation	taxation	NOUN
taxlaw-2819	286	4	should	should	AUX
taxlaw-2819	286	5	not	not	PART
taxlaw-2819	286	6	depend	depend	VERB
taxlaw-2819	286	7	upon	upon	SCONJ
taxlaw-2819	286	8	a	a	DET
taxlaw-2819	286	9	characteristic	characteristic	ADJ
taxlaw-2819	286	10	so	so	ADV
taxlaw-2819	286	11	subject	subject	ADJ
taxlaw-2819	286	12	to	to	ADP
taxlaw-2819	286	13	manipulation	manipulation	NOUN
taxlaw-2819	286	14	.	.	PUNCT
taxlaw-2819	287	1	”38	”38	PROPN
taxlaw-2819	287	2	a	a	DET
taxlaw-2819	287	3	british	british	ADJ
taxlaw-2819	287	4	representative	representative	NOUN
taxlaw-2819	287	5	(	(	PUNCT
taxlaw-2819	287	6	sir	sir	PROPN
taxlaw-2819	287	7	algernon	algernon	PROPN
taxlaw-2819	287	8	firth	firth	PROPN
taxlaw-2819	287	9	)	)	PUNCT
taxlaw-2819	287	10	urged	urge	VERB
taxlaw-2819	287	11	that	that	SCONJ
taxlaw-2819	287	12	“	"	PUNCT
taxlaw-2819	287	13	tax	tax	NOUN
taxlaw-2819	287	14	should	should	AUX
taxlaw-2819	287	15	be	be	AUX
taxlaw-2819	287	16	levied	levy	VERB
taxlaw-2819	287	17	where	where	SCONJ
taxlaw-2819	287	18	the	the	DET
taxlaw-2819	287	19	income	income	NOUN
taxlaw-2819	287	20	is	be	AUX
taxlaw-2819	287	21	earned	earn	VERB
taxlaw-2819	287	22	.	.	PUNCT
taxlaw-2819	287	23	.	.	PUNCT
taxlaw-2819	287	24	.	.	PUNCT
taxlaw-2819	288	1	.”39	.”39	PROPN
taxlaw-2819	289	1	at	at	ADP
taxlaw-2819	289	2	the	the	DET
taxlaw-2819	289	3	end	end	NOUN
taxlaw-2819	289	4	of	of	ADP
taxlaw-2819	289	5	the	the	DET
taxlaw-2819	289	6	discussion	discussion	NOUN
taxlaw-2819	289	7	,	,	PUNCT
taxlaw-2819	289	8	it	it	PRON
taxlaw-2819	289	9	was	be	AUX
taxlaw-2819	289	10	agreed	agree	VERB
taxlaw-2819	289	11	that	that	SCONJ
taxlaw-2819	289	12	the	the	DET
taxlaw-2819	289	13	focus	focus	NOUN
taxlaw-2819	289	14	was	be	AUX
taxlaw-2819	289	15	to	to	PART
taxlaw-2819	289	16	achieve	achieve	VERB
taxlaw-2819	289	17	“	"	PUNCT
taxlaw-2819	289	18	no	no	DET
taxlaw-2819	289	19	double	double	ADJ
taxlaw-2819	289	20	taxation	taxation	NOUN
taxlaw-2819	289	21	.	.	PUNCT
taxlaw-2819	290	1	”40	”40	PROPN
taxlaw-2819	290	2	there	there	PRON
taxlaw-2819	290	3	was	be	VERB
taxlaw-2819	290	4	also	also	ADV
taxlaw-2819	290	5	agreement	agreement	NOUN
taxlaw-2819	290	6	that	that	SCONJ
taxlaw-2819	290	7	a	a	DET
taxlaw-2819	290	8	committee	committee	NOUN
taxlaw-2819	290	9	on	on	ADP
taxlaw-2819	290	10	double	double	ADJ
taxlaw-2819	290	11	taxation	taxation	NOUN
taxlaw-2819	290	12	would	would	AUX
taxlaw-2819	290	13	be	be	AUX
taxlaw-2819	290	14	assembled	assemble	VERB
taxlaw-2819	290	15	,	,	PUNCT
taxlaw-2819	290	16	and	and	CCONJ
taxlaw-2819	290	17	professor	professor	PROPN
taxlaw-2819	290	18	thomas	thomas	PROPN
taxlaw-2819	290	19	sewall	sewall	PROPN
taxlaw-2819	290	20	adams	adams	PROPN
taxlaw-2819	290	21	from	from	ADP
taxlaw-2819	290	22	the	the	DET
taxlaw-2819	290	23	united	united	PROPN
taxlaw-2819	290	24	states	states	PROPN
taxlaw-2819	290	25	was	be	AUX
taxlaw-2819	290	26	selected	select	VERB
taxlaw-2819	290	27	to	to	PART
taxlaw-2819	290	28	serve	serve	VERB
taxlaw-2819	290	29	on	on	ADP
taxlaw-2819	290	30	this	this	DET
taxlaw-2819	290	31	committee	committee	NOUN
taxlaw-2819	290	32	for	for	ADP
taxlaw-2819	290	33	the	the	DET
taxlaw-2819	290	34	united	united	PROPN
taxlaw-2819	290	35	states.41	states.41	PROPN
taxlaw-2819	290	36	the	the	DET
taxlaw-2819	290	37	second	second	ADJ
taxlaw-2819	290	38	congress	congress	PROPN
taxlaw-2819	290	39	was	be	AUX
taxlaw-2819	290	40	held	hold	VERB
taxlaw-2819	290	41	in	in	ADP
taxlaw-2819	290	42	rome	rome	PROPN
taxlaw-2819	290	43	in	in	ADP
taxlaw-2819	290	44	1923.42	1923.42	NUM
taxlaw-2819	290	45	the	the	DET
taxlaw-2819	290	46	proceedings	proceeding	NOUN
taxlaw-2819	290	47	noted	note	VERB
taxlaw-2819	290	48	that	that	SCONJ
taxlaw-2819	290	49	additional	additional	ADJ
taxlaw-2819	290	50	meetings	meeting	NOUN
taxlaw-2819	290	51	had	have	AUX
taxlaw-2819	290	52	been	be	AUX
taxlaw-2819	290	53	held	hold	VERB
taxlaw-2819	290	54	in	in	ADP
taxlaw-2819	290	55	the	the	DET
taxlaw-2819	290	56	interim	interim	NOUN
taxlaw-2819	290	57	,	,	PUNCT
taxlaw-2819	290	58	including	include	VERB
taxlaw-2819	290	59	contacts	contact	NOUN
taxlaw-2819	290	60	with	with	ADP
taxlaw-2819	290	61	the	the	DET
taxlaw-2819	290	62	financial	financial	ADJ
taxlaw-2819	290	63	commission	commission	NOUN
taxlaw-2819	290	64	of	of	ADP
taxlaw-2819	290	65	the	the	DET
taxlaw-2819	290	66	league	league	NOUN
taxlaw-2819	290	67	of	of	ADP
taxlaw-2819	290	68	nations.43	nations.43	PROPN
taxlaw-2819	290	69	in	in	ADP
taxlaw-2819	290	70	these	these	DET
taxlaw-2819	290	71	early	early	ADJ
taxlaw-2819	290	72	discussions	discussion	NOUN
taxlaw-2819	290	73	,	,	PUNCT
taxlaw-2819	290	74	the	the	DET
taxlaw-2819	290	75	bedrock	bedrock	NOUN
taxlaw-2819	290	76	principle	principle	NOUN
taxlaw-2819	290	77	was	be	AUX
taxlaw-2819	290	78	that	that	SCONJ
taxlaw-2819	290	79	where	where	SCONJ
taxlaw-2819	290	80	a	a	DET
taxlaw-2819	290	81	company	company	NOUN
taxlaw-2819	290	82	does	do	VERB
taxlaw-2819	290	83	business	business	NOUN
taxlaw-2819	290	84	in	in	ADP
taxlaw-2819	290	85	more	more	ADJ
taxlaw-2819	290	86	than	than	ADP
taxlaw-2819	290	87	one	one	NUM
taxlaw-2819	290	88	country	country	NOUN
taxlaw-2819	290	89	:	:	PUNCT
taxlaw-2819	291	1	1	1	X
taxlaw-2819	291	2	.	.	X
taxlaw-2819	291	3	the	the	DET
taxlaw-2819	291	4	profits	profit	NOUN
taxlaw-2819	291	5	should	should	AUX
taxlaw-2819	291	6	be	be	AUX
taxlaw-2819	291	7	taxed	tax	VERB
taxlaw-2819	291	8	in	in	ADP
taxlaw-2819	291	9	each	each	DET
taxlaw-2819	291	10	country	country	NOUN
taxlaw-2819	291	11	in	in	ADP
taxlaw-2819	291	12	proportion	proportion	NOUN
taxlaw-2819	291	13	to	to	ADP
taxlaw-2819	291	14	the	the	DET
taxlaw-2819	291	15	profit	profit	NOUN
taxlaw-2819	291	16	realized	realize	VERB
taxlaw-2819	291	17	therein	therein	ADV
taxlaw-2819	291	18	(	(	PUNCT
taxlaw-2819	291	19	paragraph	paragraph	NOUN
taxlaw-2819	291	20	8	8	NUM
taxlaw-2819	291	21	of	of	ADP
taxlaw-2819	291	22	the	the	DET
taxlaw-2819	291	23	icc	icc	PROPN
taxlaw-2819	291	24	draft	draft	NOUN
taxlaw-2819	291	25	1923	1923	NUM
taxlaw-2819	291	26	resolution);44	resolution);44	PROPN
taxlaw-2819	291	27	2	2	NUM
taxlaw-2819	291	28	.	.	PUNCT
taxlaw-2819	292	1	if	if	SCONJ
taxlaw-2819	292	2	the	the	DET
taxlaw-2819	292	3	countries	country	NOUN
taxlaw-2819	292	4	can	can	AUX
taxlaw-2819	292	5	not	not	PART
taxlaw-2819	292	6	agree	agree	VERB
taxlaw-2819	292	7	,	,	PUNCT
taxlaw-2819	292	8	then	then	ADV
taxlaw-2819	292	9	the	the	DET
taxlaw-2819	292	10	allocation	allocation	NOUN
taxlaw-2819	292	11	would	would	AUX
taxlaw-2819	292	12	be	be	AUX
taxlaw-2819	292	13	presumed	presume	VERB
taxlaw-2819	292	14	to	to	PART
taxlaw-2819	292	15	be	be	AUX
taxlaw-2819	292	16	proportional	proportional	ADJ
taxlaw-2819	292	17	to	to	ADP
taxlaw-2819	292	18	sales	sale	NOUN
taxlaw-2819	292	19	(	(	PUNCT
taxlaw-2819	292	20	turn	turn	NOUN
taxlaw-2819	292	21	-	-	PUNCT
taxlaw-2819	292	22	over	over	NOUN
taxlaw-2819	292	23	)	)	PUNCT
taxlaw-2819	292	24	(	(	PUNCT
taxlaw-2819	292	25	paragraph	paragraph	NOUN
taxlaw-2819	292	26	9	9	NUM
taxlaw-2819	292	27	of	of	ADP
taxlaw-2819	292	28	the	the	DET
taxlaw-2819	292	29	icc	icc	PROPN
taxlaw-2819	292	30	draft	draft	NOUN
taxlaw-2819	292	31	1923	1923	NUM
taxlaw-2819	292	32	resolution);45	resolution);45	PROPN
taxlaw-2819	292	33	provided	provide	VERB
taxlaw-2819	292	34	that	that	SCONJ
taxlaw-2819	292	35	3	3	X
taxlaw-2819	292	36	.	.	PUNCT
taxlaw-2819	292	37	in	in	ADP
taxlaw-2819	292	38	no	no	DET
taxlaw-2819	292	39	case	case	NOUN
taxlaw-2819	292	40	should	should	AUX
taxlaw-2819	292	41	such	such	ADJ
taxlaw-2819	292	42	proportions	proportion	NOUN
taxlaw-2819	292	43	exceed	exceed	VERB
taxlaw-2819	292	44	the	the	DET
taxlaw-2819	292	45	total	total	NOUN
taxlaw-2819	292	46	fixed	fix	VERB
taxlaw-2819	292	47	by	by	ADP
taxlaw-2819	292	48	the	the	DET
taxlaw-2819	292	49	“	"	PUNCT
taxlaw-2819	292	50	competent	competent	ADJ
taxlaw-2819	292	51	authority	authority	NOUN
taxlaw-2819	292	52	in	in	ADP
taxlaw-2819	292	53	the	the	DET
taxlaw-2819	292	54	country	country	NOUN
taxlaw-2819	292	55	of	of	ADP
taxlaw-2819	292	56	domicile	domicile	NOUN
taxlaw-2819	292	57	”	"	PUNCT
taxlaw-2819	292	58	(	(	PUNCT
taxlaw-2819	292	59	residence	residence	NOUN
taxlaw-2819	292	60	)	)	PUNCT
taxlaw-2819	292	61	(	(	PUNCT
taxlaw-2819	292	62	paragraph	paragraph	NOUN
taxlaw-2819	292	63	10	10	NUM
taxlaw-2819	292	64	of	of	ADP
taxlaw-2819	292	65	the	the	DET
taxlaw-2819	292	66	icc	icc	PROPN
taxlaw-2819	292	67	draft	draft	NOUN
taxlaw-2819	292	68	1923	1923	NUM
taxlaw-2819	292	69	resolution).46	resolution).46	NOUN
taxlaw-2819	292	70	in	in	ADP
taxlaw-2819	292	71	other	other	ADJ
taxlaw-2819	292	72	words	word	NOUN
taxlaw-2819	292	73	,	,	PUNCT
taxlaw-2819	292	74	the	the	DET
taxlaw-2819	292	75	icc	icc	NOUN
taxlaw-2819	292	76	3rd	3rd	ADJ
taxlaw-2819	292	77	principle	principle	NOUN
taxlaw-2819	292	78	.	.	PUNCT
taxlaw-2819	293	1	as	as	ADP
taxlaw-2819	293	2	with	with	ADP
taxlaw-2819	293	3	regards	regard	NOUN
taxlaw-2819	293	4	total	total	ADJ
taxlaw-2819	293	5	income	income	NOUN
taxlaw-2819	293	6	tax	tax	NOUN
taxlaw-2819	293	7	on	on	ADP
taxlaw-2819	293	8	all	all	DET
taxlaw-2819	293	9	categoriesto	categoriesto	PROPN
taxlaw-2819	293	10	the	the	DET
taxlaw-2819	293	11	super	super	NOUN
taxlaw-2819	293	12	-	-	NOUN
taxlaw-2819	293	13	tax	tax	ADJ
taxlaw-2819	293	14	(	(	PUNCT
taxlaw-2819	293	15	impôt	impôt	X
taxlaw-2819	293	16	global	global	NOUN
taxlaw-2819	293	17	)	)	PUNCT
taxlaw-2819	293	18	on	on	ADP
taxlaw-2819	293	19	income	income	NOUN
taxlaw-2819	293	20	of	of	ADP
taxlaw-2819	293	21	every	every	DET
taxlaw-2819	293	22	class	class	NOUN
taxlaw-2819	293	23	.	.	PUNCT
taxlaw-2819	293	24	.	.	PUNCT
taxlaw-2819	293	25	.	.	PUNCT
taxlaw-2819	294	1	it	it	PRON
taxlaw-2819	294	2	is	be	AUX
taxlaw-2819	294	3	desirable	desirable	ADJ
taxlaw-2819	294	4	that	that	SCONJ
taxlaw-2819	294	5	each	each	DET
taxlaw-2819	294	6	nation	nation	NOUN
taxlaw-2819	294	7	country	country	NOUN
taxlaw-2819	294	8	should	should	AUX
taxlaw-2819	294	9	only	only	ADV
taxlaw-2819	294	10	levy	levy	VERB
taxlaw-2819	294	11	one	one	NUM
taxlaw-2819	294	12	tax	tax	NOUN
taxlaw-2819	294	13	only	only	ADV
taxlaw-2819	294	14	foreigners	foreigner	NOUN
taxlaw-2819	294	15	living	live	VERB
taxlaw-2819	294	16	within	within	ADP
taxlaw-2819	294	17	its	its	PRON
taxlaw-2819	294	18	territory	territory	NOUN
taxlaw-2819	294	19	,	,	PUNCT
taxlaw-2819	294	20	which	which	PRON
taxlaw-2819	294	21	should	should	AUX
taxlaw-2819	294	22	only	only	ADV
taxlaw-2819	294	23	apply	apply	VERB
taxlaw-2819	294	24	to	to	ADP
taxlaw-2819	294	25	the	the	DET
taxlaw-2819	294	26	total	total	ADJ
taxlaw-2819	294	27	income	income	NOUN
taxlaw-2819	294	28	actually	actually	ADV
taxlaw-2819	294	29	earned	earn	VERB
taxlaw-2819	294	30	in	in	ADP
taxlaw-2819	294	31	the	the	DET
taxlaw-2819	294	32	country	country	NOUN
taxlaw-2819	294	33	,	,	PUNCT
taxlaw-2819	294	34	excluding	exclude	VERB
taxlaw-2819	294	35	income	income	NOUN
taxlaw-2819	294	36	earned	earn	VERB
taxlaw-2819	294	37	in	in	ADP
taxlaw-2819	294	38	other	other	ADJ
taxlaw-2819	294	39	countries	country	NOUN
taxlaw-2819	294	40	its	its	PRON
taxlaw-2819	294	41	own	own	ADJ
taxlaw-2819	294	42	citizens	citizen	NOUN
taxlaw-2819	294	43	without	without	ADP
taxlaw-2819	294	44	regard	regard	NOUN
taxlaw-2819	294	45	to	to	ADP
taxlaw-2819	294	46	their	their	PRON
taxlaw-2819	294	47	place	place	NOUN
taxlaw-2819	294	48	of	of	ADP
taxlaw-2819	294	49	residence	residence	NOUN
taxlaw-2819	294	50	.	.	PUNCT
taxlaw-2819	295	1	in	in	ADP
taxlaw-2819	295	2	cases	case	NOUN
taxlaw-2819	295	3	where	where	SCONJ
taxlaw-2819	295	4	certain	certain	ADJ
taxlaw-2819	295	5	countries	country	NOUN
taxlaw-2819	295	6	can	can	AUX
taxlaw-2819	295	7	not	not	PART
taxlaw-2819	295	8	adopt	adopt	VERB
taxlaw-2819	295	9	the	the	DET
taxlaw-2819	295	10	solution	solution	NOUN
taxlaw-2819	295	11	they	they	PRON
taxlaw-2819	295	12	should	should	AUX
taxlaw-2819	295	13	at	at	ADV
taxlaw-2819	295	14	least	least	ADJ
taxlaw-2819	295	15	refrain	refrain	VERB
taxlaw-2819	295	16	from	from	ADP
taxlaw-2819	295	17	taxing	tax	VERB
taxlaw-2819	295	18	foreigners	foreigner	NOUN
taxlaw-2819	295	19	resident	resident	ADJ
taxlaw-2819	295	20	within	within	ADP
taxlaw-2819	295	21	their	their	PRON
taxlaw-2819	295	22	frontiers	frontier	NOUN
taxlaw-2819	295	23	except	except	SCONJ
taxlaw-2819	295	24	by	by	ADP
taxlaw-2819	295	25	tax	tax	NOUN
taxlaw-2819	295	26	applicable	applicable	ADJ
taxlaw-2819	295	27	solely	solely	ADV
taxlaw-2819	295	28	to	to	ADP
taxlaw-2819	295	29	the	the	DET
taxlaw-2819	295	30	total	total	ADJ
taxlaw-2819	295	31	income	income	NOUN
taxlaw-2819	295	32	earned	earn	VERB
taxlaw-2819	295	33	in	in	ADP
taxlaw-2819	295	34	the	the	DET
taxlaw-2819	295	35	country	country	NOUN
taxlaw-2819	295	36	itself	itself	PRON
taxlaw-2819	295	37	apart	apart	ADV
taxlaw-2819	295	38	from	from	ADP
taxlaw-2819	295	39	income	income	NOUN
taxlaw-2819	295	40	earned	earn	VERB
taxlaw-2819	295	41	in	in	ADP
taxlaw-2819	295	42	other	other	ADJ
taxlaw-2819	295	43	countries	country	NOUN
taxlaw-2819	295	44	.	.	PUNCT
taxlaw-2819	296	1	4th	4th	ADJ
taxlaw-2819	296	2	principle	principle	NOUN
taxlaw-2819	296	3	.	.	PUNCT
taxlaw-2819	297	1	it	it	PRON
taxlaw-2819	297	2	is	be	AUX
taxlaw-2819	297	3	advisable	advisable	ADJ
taxlaw-2819	297	4	desirable	desirable	ADJ
taxlaw-2819	297	5	to	to	PART
taxlaw-2819	297	6	see	see	VERB
taxlaw-2819	297	7	the	the	DET
taxlaw-2819	297	8	above	above	ADJ
taxlaw-2819	297	9	mentioned	mention	VERB
taxlaw-2819	297	10	principles	principle	NOUN
taxlaw-2819	297	11	given	give	VERB
taxlaw-2819	297	12	above	above	ADV
taxlaw-2819	297	13	applied	apply	VERB
taxlaw-2819	297	14	to	to	ADP
taxlaw-2819	297	15	both	both	DET
taxlaw-2819	297	16	individuals	individual	NOUN
taxlaw-2819	297	17	and	and	CCONJ
taxlaw-2819	297	18	corporate	corporate	ADJ
taxlaw-2819	297	19	bodies	body	NOUN
taxlaw-2819	297	20	companies	company	NOUN
taxlaw-2819	297	21	,	,	PUNCT
taxlaw-2819	297	22	etc	etc	X
taxlaw-2819	297	23	.	.	X
taxlaw-2819	297	24	,	,	PUNCT
taxlaw-2819	297	25	in	in	ADP
taxlaw-2819	297	26	the	the	DET
taxlaw-2819	297	27	same	same	ADJ
taxlaw-2819	297	28	manner	manner	NOUN
taxlaw-2819	297	29	as	as	ADP
taxlaw-2819	297	30	individuals	individual	NOUN
taxlaw-2819	297	31	.	.	PUNCT
taxlaw-2819	297	32	.	.	PUNCT
taxlaw-2819	297	33	.	.	PUNCT
taxlaw-2819	297	34	.	.	PUNCT
taxlaw-2819	297	35	.	.	PUNCT
taxlaw-2819	298	1	the	the	DET
taxlaw-2819	298	2	principles	principle	NOUN
taxlaw-2819	298	3	were	be	AUX
taxlaw-2819	298	4	then	then	ADV
taxlaw-2819	298	5	explored	explore	VERB
taxlaw-2819	298	6	in	in	ADP
taxlaw-2819	298	7	terms	term	NOUN
taxlaw-2819	298	8	of	of	ADP
taxlaw-2819	298	9	the	the	DET
taxlaw-2819	298	10	laws	law	NOUN
taxlaw-2819	298	11	of	of	ADP
taxlaw-2819	298	12	each	each	PRON
taxlaw-2819	298	13	of	of	ADP
taxlaw-2819	298	14	the	the	DET
taxlaw-2819	298	15	participating	participate	VERB
taxlaw-2819	298	16	countries	country	NOUN
taxlaw-2819	298	17	.	.	PUNCT
taxlaw-2819	299	1	37	37	NUM
taxlaw-2819	299	2	the	the	DET
taxlaw-2819	299	3	us	us	PROPN
taxlaw-2819	299	4	representatives	representative	NOUN
taxlaw-2819	299	5	in	in	ADP
taxlaw-2819	299	6	the	the	DET
taxlaw-2819	299	7	proceedings	proceeding	NOUN
taxlaw-2819	299	8	were	be	AUX
taxlaw-2819	299	9	willis	willis	PROPN
taxlaw-2819	299	10	h.	h.	PROPN
taxlaw-2819	299	11	booth	booth	PROPN
taxlaw-2819	299	12	,	,	PUNCT
taxlaw-2819	299	13	john	john	PROPN
taxlaw-2819	299	14	h.	h.	PROPN
taxlaw-2819	299	15	fahey	fahey	PROPN
taxlaw-2819	299	16	,	,	PUNCT
taxlaw-2819	299	17	edward	edward	PROPN
taxlaw-2819	299	18	a.	a.	PROPN
taxlaw-2819	299	19	filene	filene	PROPN
taxlaw-2819	299	20	,	,	PUNCT
taxlaw-2819	299	21	william	william	PROPN
taxlaw-2819	299	22	butterworth	butterworth	PROPN
taxlaw-2819	299	23	,	,	PUNCT
taxlaw-2819	299	24	harry	harry	PROPN
taxlaw-2819	299	25	wheeler	wheeler	NOUN
taxlaw-2819	299	26	,	,	PUNCT
taxlaw-2819	299	27	and	and	CCONJ
taxlaw-2819	299	28	owen	owen	PROPN
taxlaw-2819	299	29	d	d	PROPN
taxlaw-2819	299	30	,	,	PUNCT
taxlaw-2819	299	31	young	young	ADJ
taxlaw-2819	299	32	.	.	PUNCT
taxlaw-2819	300	1	38	38	NUM
taxlaw-2819	300	2	1921	1921	NUM
taxlaw-2819	300	3	icc	icc	NOUN
taxlaw-2819	300	4	proceedings	proceeding	NOUN
taxlaw-2819	300	5	,	,	PUNCT
taxlaw-2819	300	6	supra	supra	PROPN
taxlaw-2819	300	7	note	note	NOUN
taxlaw-2819	300	8	30	30	NUM
taxlaw-2819	300	9	,	,	PUNCT
taxlaw-2819	300	10	brochure	brochure	NOUN
taxlaw-2819	300	11	18	18	NUM
taxlaw-2819	300	12	(	(	PUNCT
taxlaw-2819	300	13	part	part	NOUN
taxlaw-2819	300	14	i	i	PROPN
taxlaw-2819	300	15	)	)	PUNCT
taxlaw-2819	300	16	,	,	PUNCT
taxlaw-2819	300	17	at	at	ADP
taxlaw-2819	300	18	58	58	NUM
taxlaw-2819	300	19	.	.	PUNCT
taxlaw-2819	301	1	39	39	NUM
taxlaw-2819	302	1	i	i	PRON
taxlaw-2819	302	2	d.	d.	PROPN
taxlaw-2819	302	3	at	at	ADP
taxlaw-2819	302	4	61	61	NUM
taxlaw-2819	302	5	.	.	PUNCT
taxlaw-2819	302	6	40	40	NUM
taxlaw-2819	303	1	i	i	PRON
taxlaw-2819	303	2	d.	d.	PROPN
taxlaw-2819	303	3	at	at	ADP
taxlaw-2819	303	4	62	62	NUM
taxlaw-2819	303	5	.	.	PUNCT
taxlaw-2819	304	1	41	41	NUM
taxlaw-2819	304	2	1921	1921	NUM
taxlaw-2819	304	3	icc	icc	NOUN
taxlaw-2819	304	4	proceedings	proceeding	NOUN
taxlaw-2819	304	5	,	,	PUNCT
taxlaw-2819	304	6	supra	supra	PROPN
taxlaw-2819	304	7	note	note	NOUN
taxlaw-2819	304	8	30	30	NUM
taxlaw-2819	304	9	,	,	PUNCT
taxlaw-2819	304	10	brochure	brochure	NOUN
taxlaw-2819	304	11	19	19	NUM
taxlaw-2819	304	12	(	(	PUNCT
taxlaw-2819	304	13	part	part	NOUN
taxlaw-2819	304	14	i	i	PROPN
taxlaw-2819	304	15	)	)	PUNCT
taxlaw-2819	304	16	,	,	PUNCT
taxlaw-2819	304	17	at	at	ADP
taxlaw-2819	304	18	13	13	NUM
taxlaw-2819	304	19	.	.	PUNCT
taxlaw-2819	305	1	other	other	ADJ
taxlaw-2819	305	2	members	member	NOUN
taxlaw-2819	305	3	were	be	AUX
taxlaw-2819	305	4	sir	sir	PROPN
taxlaw-2819	305	5	algernon	algernon	PROPN
taxlaw-2819	305	6	f.	f.	PROPN
taxlaw-2819	305	7	firth	firth	PROPN
taxlaw-2819	305	8	(	(	PUNCT
taxlaw-2819	305	9	great	great	PROPN
taxlaw-2819	305	10	britain	britain	PROPN
taxlaw-2819	305	11	)	)	PUNCT
taxlaw-2819	305	12	,	,	PUNCT
taxlaw-2819	306	1	mr	mr	PROPN
taxlaw-2819	306	2	.	.	PROPN
taxlaw-2819	306	3	o.e	o.e	PROPN
taxlaw-2819	306	4	.	.	PROPN
taxlaw-2819	307	1	bodington	bodington	PROPN
taxlaw-2819	307	2	(	(	PUNCT
taxlaw-2819	307	3	great	great	ADJ
taxlaw-2819	307	4	britain	britain	PROPN
taxlaw-2819	307	5	)	)	PUNCT
taxlaw-2819	307	6	,	,	PUNCT
taxlaw-2819	307	7	dr	dr	PROPN
taxlaw-2819	307	8	.	.	PROPN
taxlaw-2819	307	9	j.	j.	PROPN
taxlaw-2819	307	10	ph	ph	PROPN
taxlaw-2819	307	11	.	.	PROPN
taxlaw-2819	307	12	suyling	suyling	PROPN
taxlaw-2819	307	13	(	(	PUNCT
taxlaw-2819	307	14	netherlands	netherlands	PROPN
taxlaw-2819	307	15	)	)	PUNCT
taxlaw-2819	307	16	,	,	PUNCT
taxlaw-2819	307	17	dr	dr	PROPN
taxlaw-2819	307	18	.	.	PROPN
taxlaw-2819	307	19	j.e	j.e	PROPN
taxlaw-2819	307	20	.	.	PROPN
taxlaw-2819	308	1	claringbould	claringbould	PROPN
taxlaw-2819	308	2	(	(	PUNCT
taxlaw-2819	308	3	netherlands	netherlands	PROPN
taxlaw-2819	308	4	)	)	PUNCT
taxlaw-2819	308	5	,	,	PUNCT
taxlaw-2819	308	6	robert	robert	PROPN
taxlaw-2819	308	7	grant	grant	PROPN
taxlaw-2819	308	8	,	,	PUNCT
taxlaw-2819	308	9	jr	jr	PROPN
taxlaw-2819	308	10	.	.	PROPN
taxlaw-2819	308	11	(	(	PUNCT
taxlaw-2819	308	12	united	united	PROPN
taxlaw-2819	308	13	states	states	PROPN
taxlaw-2819	308	14	)	)	PUNCT
taxlaw-2819	308	15	,	,	PUNCT
taxlaw-2819	308	16	w.f	w.f	PROPN
taxlaw-2819	308	17	.	.	PROPN
taxlaw-2819	308	18	gephart	gephart	PROPN
taxlaw-2819	308	19	(	(	PUNCT
taxlaw-2819	308	20	united	united	PROPN
taxlaw-2819	308	21	states	states	PROPN
taxlaw-2819	308	22	)	)	PUNCT
taxlaw-2819	308	23	,	,	PUNCT
taxlaw-2819	308	24	and	and	CCONJ
taxlaw-2819	308	25	jerome	jerome	PROPN
taxlaw-2819	308	26	green	green	PROPN
taxlaw-2819	308	27	(	(	PUNCT
taxlaw-2819	308	28	united	united	PROPN
taxlaw-2819	308	29	states	states	PROPN
taxlaw-2819	308	30	)	)	PUNCT
taxlaw-2819	308	31	.	.	PUNCT
taxlaw-2819	309	1	the	the	DET
taxlaw-2819	309	2	role	role	NOUN
taxlaw-2819	309	3	of	of	ADP
taxlaw-2819	309	4	adams	adams	PROPN
taxlaw-2819	309	5	is	be	AUX
taxlaw-2819	309	6	discussed	discuss	VERB
taxlaw-2819	309	7	extensively	extensively	ADV
taxlaw-2819	309	8	in	in	ADP
taxlaw-2819	309	9	graetz	graetz	PROPN
taxlaw-2819	309	10	&	&	CCONJ
taxlaw-2819	309	11	o’hear	o’hear	PROPN
taxlaw-2819	309	12	,	,	PUNCT
taxlaw-2819	309	13	supra	supra	PROPN
taxlaw-2819	309	14	note	note	NOUN
taxlaw-2819	309	15	30	30	NUM
taxlaw-2819	309	16	,	,	PUNCT
taxlaw-2819	309	17	at	at	ADP
taxlaw-2819	309	18	1027–33	1027–33	NUM
taxlaw-2819	309	19	.	.	PUNCT
taxlaw-2819	310	1	42	42	NUM
taxlaw-2819	310	2	the	the	DET
taxlaw-2819	310	3	us	us	PROPN
taxlaw-2819	310	4	representatives	representative	NOUN
taxlaw-2819	310	5	were	be	AUX
taxlaw-2819	310	6	,	,	PUNCT
taxlaw-2819	310	7	as	as	SCONJ
taxlaw-2819	310	8	noted	note	VERB
taxlaw-2819	310	9	above	above	ADV
taxlaw-2819	310	10	,	,	PUNCT
taxlaw-2819	310	11	appointed	appoint	VERB
taxlaw-2819	310	12	in	in	ADP
taxlaw-2819	310	13	1921	1921	NUM
taxlaw-2819	310	14	,	,	PUNCT
taxlaw-2819	310	15	as	as	ADV
taxlaw-2819	310	16	well	well	ADV
taxlaw-2819	310	17	as	as	ADP
taxlaw-2819	310	18	j.b	j.b	PROPN
taxlaw-2819	310	19	.	.	PUNCT
taxlaw-2819	310	20	robinson	robinson	PROPN
taxlaw-2819	310	21	,	,	PUNCT
taxlaw-2819	310	22	a	a	DET
taxlaw-2819	310	23	barrister	barrister	NOUN
taxlaw-2819	310	24	,	,	PUNCT
taxlaw-2819	310	25	who	who	PRON
taxlaw-2819	310	26	had	have	AUX
taxlaw-2819	310	27	been	be	AUX
taxlaw-2819	310	28	active	active	ADJ
taxlaw-2819	310	29	in	in	ADP
taxlaw-2819	310	30	1921	1921	NUM
taxlaw-2819	310	31	as	as	ADV
taxlaw-2819	310	32	well	well	ADV
taxlaw-2819	310	33	.	.	PUNCT
taxlaw-2819	311	1	43	43	NUM
taxlaw-2819	311	2	1923	1923	NUM
taxlaw-2819	311	3	icc	icc	NOUN
taxlaw-2819	311	4	proceedings	proceeding	NOUN
taxlaw-2819	311	5	,	,	PUNCT
taxlaw-2819	311	6	supra	supra	PROPN
taxlaw-2819	311	7	note	note	PROPN
taxlaw-2819	311	8	33	33	NUM
taxlaw-2819	311	9	,	,	PUNCT
taxlaw-2819	311	10	brochure	brochure	NOUN
taxlaw-2819	311	11	25	25	NUM
taxlaw-2819	311	12	,	,	PUNCT
taxlaw-2819	311	13	at	at	ADP
taxlaw-2819	311	14	16	16	NUM
taxlaw-2819	311	15	.	.	PUNCT
taxlaw-2819	312	1	44	44	NUM
taxlaw-2819	312	2	see	see	VERB
taxlaw-2819	312	3	1923	1923	NUM
taxlaw-2819	312	4	icc	icc	NOUN
taxlaw-2819	312	5	proceedings	proceeding	NOUN
taxlaw-2819	312	6	,	,	PUNCT
taxlaw-2819	312	7	supra	supra	PROPN
taxlaw-2819	312	8	note	note	PROPN
taxlaw-2819	312	9	33	33	NUM
taxlaw-2819	312	10	,	,	PUNCT
taxlaw-2819	312	11	brochure	brochure	NOUN
taxlaw-2819	312	12	23	23	NUM
taxlaw-2819	312	13	,	,	PUNCT
taxlaw-2819	312	14	at	at	ADP
taxlaw-2819	312	15	34–35	34–35	NUM
taxlaw-2819	312	16	.	.	PUNCT
taxlaw-2819	313	1	45	45	NUM
taxlaw-2819	314	1	i	i	PROPN
taxlaw-2819	314	2	d.	d.	PROPN
taxlaw-2819	314	3	46	46	NUM
taxlaw-2819	315	1	i	i	PRON
taxlaw-2819	315	2	d.	d.	PROPN
taxlaw-2819	315	3	16	16	PROPN
taxlaw-2819	315	4	columbia	columbia	PROPN
taxlaw-2819	315	5	journal	journal	PROPN
taxlaw-2819	315	6	of	of	ADP
taxlaw-2819	315	7	tax	tax	NOUN
taxlaw-2819	315	8	law	law	NOUN
taxlaw-2819	315	9	[	[	X
taxlaw-2819	315	10	vol.5:1	vol.5:1	NOUN
taxlaw-2819	315	11	recognized	recognize	VERB
taxlaw-2819	315	12	that	that	SCONJ
taxlaw-2819	315	13	the	the	DET
taxlaw-2819	315	14	combined	combined	ADJ
taxlaw-2819	315	15	income	income	NOUN
taxlaw-2819	315	16	of	of	ADP
taxlaw-2819	315	17	the	the	DET
taxlaw-2819	315	18	enterprise	enterprise	NOUN
taxlaw-2819	315	19	would	would	AUX
taxlaw-2819	315	20	need	need	VERB
taxlaw-2819	315	21	to	to	PART
taxlaw-2819	315	22	be	be	AUX
taxlaw-2819	315	23	allocated	allocate	VERB
taxlaw-2819	315	24	,	,	PUNCT
taxlaw-2819	315	25	ultimately	ultimately	ADV
taxlaw-2819	315	26	on	on	ADP
taxlaw-2819	315	27	the	the	DET
taxlaw-2819	315	28	basis	basis	NOUN
taxlaw-2819	315	29	of	of	ADP
taxlaw-2819	315	30	proportional	proportional	ADJ
taxlaw-2819	315	31	sales	sale	NOUN
taxlaw-2819	315	32	if	if	SCONJ
taxlaw-2819	315	33	the	the	DET
taxlaw-2819	315	34	countries	country	NOUN
taxlaw-2819	315	35	could	could	AUX
taxlaw-2819	315	36	not	not	PART
taxlaw-2819	315	37	otherwise	otherwise	ADV
taxlaw-2819	315	38	agree	agree	VERB
taxlaw-2819	315	39	,	,	PUNCT
taxlaw-2819	315	40	and	and	CCONJ
taxlaw-2819	315	41	subject	subject	ADJ
taxlaw-2819	315	42	to	to	ADP
taxlaw-2819	315	43	agreement	agreement	NOUN
taxlaw-2819	315	44	by	by	ADP
taxlaw-2819	315	45	the	the	DET
taxlaw-2819	315	46	country	country	NOUN
taxlaw-2819	315	47	of	of	ADP
taxlaw-2819	315	48	residence	residence	NOUN
taxlaw-2819	315	49	(	(	PUNCT
taxlaw-2819	315	50	domicile	domicile	NOUN
taxlaw-2819	315	51	)	)	PUNCT
taxlaw-2819	315	52	.	.	PUNCT
taxlaw-2819	316	1	the	the	DET
taxlaw-2819	316	2	above	above	ADJ
taxlaw-2819	316	3	proposed	propose	VERB
taxlaw-2819	316	4	profit	profit	NOUN
taxlaw-2819	316	5	-	-	PUNCT
taxlaw-2819	316	6	split	split	NOUN
taxlaw-2819	316	7	(	(	PUNCT
taxlaw-2819	316	8	or	or	CCONJ
taxlaw-2819	316	9	formulary	formulary	ADJ
taxlaw-2819	316	10	apportionment	apportionment	NOUN
taxlaw-2819	316	11	)	)	PUNCT
taxlaw-2819	316	12	approach	approach	NOUN
taxlaw-2819	316	13	starts	start	VERB
taxlaw-2819	316	14	with	with	ADP
taxlaw-2819	316	15	the	the	DET
taxlaw-2819	316	16	basic	basic	ADJ
taxlaw-2819	316	17	idea	idea	NOUN
taxlaw-2819	316	18	that	that	SCONJ
taxlaw-2819	316	19	both	both	DET
taxlaw-2819	316	20	countries	country	NOUN
taxlaw-2819	316	21	,	,	PUNCT
taxlaw-2819	316	22	the	the	DET
taxlaw-2819	316	23	residence	residence	NOUN
taxlaw-2819	316	24	country	country	NOUN
taxlaw-2819	316	25	and	and	CCONJ
taxlaw-2819	316	26	the	the	DET
taxlaw-2819	316	27	source	source	NOUN
taxlaw-2819	316	28	country	country	NOUN
taxlaw-2819	316	29	,	,	PUNCT
taxlaw-2819	316	30	have	have	AUX
taxlaw-2819	316	31	a	a	DET
taxlaw-2819	316	32	co	co	ADJ
taxlaw-2819	316	33	-	-	ADJ
taxlaw-2819	316	34	existent	existent	ADJ
taxlaw-2819	316	35	interest	interest	NOUN
taxlaw-2819	316	36	in	in	ADP
taxlaw-2819	316	37	the	the	DET
taxlaw-2819	316	38	combined	combined	ADJ
taxlaw-2819	316	39	income	income	NOUN
taxlaw-2819	316	40	.	.	PUNCT
taxlaw-2819	317	1	instead	instead	ADV
taxlaw-2819	317	2	of	of	ADP
taxlaw-2819	317	3	assigning	assign	VERB
taxlaw-2819	317	4	all	all	DET
taxlaw-2819	317	5	rights	right	NOUN
taxlaw-2819	317	6	over	over	ADP
taxlaw-2819	317	7	that	that	DET
taxlaw-2819	317	8	income	income	NOUN
taxlaw-2819	317	9	to	to	ADP
taxlaw-2819	317	10	one	one	NUM
taxlaw-2819	317	11	country	country	NOUN
taxlaw-2819	317	12	or	or	CCONJ
taxlaw-2819	317	13	another	another	PRON
taxlaw-2819	317	14	,	,	PUNCT
taxlaw-2819	317	15	the	the	DET
taxlaw-2819	317	16	above	above	ADJ
taxlaw-2819	317	17	framework	framework	NOUN
taxlaw-2819	317	18	sought	seek	VERB
taxlaw-2819	317	19	to	to	PART
taxlaw-2819	317	20	ensure	ensure	VERB
taxlaw-2819	317	21	that	that	SCONJ
taxlaw-2819	317	22	an	an	DET
taxlaw-2819	317	23	allocation	allocation	NOUN
taxlaw-2819	317	24	would	would	AUX
taxlaw-2819	317	25	be	be	AUX
taxlaw-2819	317	26	agreed	agree	VERB
taxlaw-2819	317	27	by	by	ADP
taxlaw-2819	317	28	both	both	DET
taxlaw-2819	317	29	countries	country	NOUN
taxlaw-2819	317	30	.	.	PUNCT
taxlaw-2819	318	1	they	they	PRON
taxlaw-2819	318	2	would	would	AUX
taxlaw-2819	318	3	have	have	VERB
taxlaw-2819	318	4	flexibility	flexibility	NOUN
taxlaw-2819	318	5	to	to	PART
taxlaw-2819	318	6	vary	vary	VERB
taxlaw-2819	318	7	the	the	DET
taxlaw-2819	318	8	profit	profit	NOUN
taxlaw-2819	318	9	-	-	PUNCT
taxlaw-2819	318	10	split	split	NOUN
taxlaw-2819	318	11	methodology	methodology	NOUN
taxlaw-2819	318	12	,	,	PUNCT
taxlaw-2819	318	13	subject	subject	ADJ
taxlaw-2819	318	14	to	to	ADP
taxlaw-2819	318	15	a	a	DET
taxlaw-2819	318	16	default	default	NOUN
taxlaw-2819	318	17	formulary	formulary	ADJ
taxlaw-2819	318	18	apportionment	apportionment	NOUN
taxlaw-2819	318	19	rule	rule	NOUN
taxlaw-2819	318	20	in	in	ADP
taxlaw-2819	318	21	the	the	DET
taxlaw-2819	318	22	event	event	NOUN
taxlaw-2819	318	23	that	that	SCONJ
taxlaw-2819	318	24	agreement	agreement	NOUN
taxlaw-2819	318	25	could	could	AUX
taxlaw-2819	318	26	not	not	PART
taxlaw-2819	318	27	be	be	AUX
taxlaw-2819	318	28	reached	reach	VERB
taxlaw-2819	318	29	.	.	PUNCT
taxlaw-2819	319	1	the	the	DET
taxlaw-2819	319	2	premises	premise	NOUN
taxlaw-2819	319	3	behind	behind	ADP
taxlaw-2819	319	4	this	this	DET
taxlaw-2819	319	5	icc	icc	NOUN
taxlaw-2819	319	6	proposal	proposal	NOUN
taxlaw-2819	319	7	were	be	AUX
taxlaw-2819	319	8	that	that	PRON
taxlaw-2819	319	9	:	:	PUNCT
taxlaw-2819	319	10	(	(	PUNCT
taxlaw-2819	319	11	i	i	NOUN
taxlaw-2819	319	12	)	)	PUNCT
taxlaw-2819	319	13	the	the	DET
taxlaw-2819	319	14	mne	mne	PROPN
taxlaw-2819	319	15	was	be	AUX
taxlaw-2819	319	16	simply	simply	ADV
taxlaw-2819	319	17	a	a	DET
taxlaw-2819	319	18	stakeholder	stakeholder	NOUN
taxlaw-2819	319	19	and	and	CCONJ
taxlaw-2819	319	20	should	should	AUX
taxlaw-2819	319	21	not	not	PART
taxlaw-2819	319	22	bear	bear	VERB
taxlaw-2819	319	23	double	double	ADJ
taxlaw-2819	319	24	taxation	taxation	NOUN
taxlaw-2819	319	25	;	;	PUNCT
taxlaw-2819	319	26	and	and	CCONJ
taxlaw-2819	319	27	(	(	PUNCT
taxlaw-2819	319	28	ii	ii	NOUN
taxlaw-2819	319	29	)	)	PUNCT
taxlaw-2819	319	30	residual	residual	ADJ
taxlaw-2819	319	31	income	income	NOUN
taxlaw-2819	319	32	should	should	AUX
taxlaw-2819	319	33	be	be	AUX
taxlaw-2819	319	34	allocated	allocate	VERB
taxlaw-2819	319	35	between	between	ADP
taxlaw-2819	319	36	the	the	DET
taxlaw-2819	319	37	countries	country	NOUN
taxlaw-2819	319	38	on	on	ADP
taxlaw-2819	319	39	a	a	DET
taxlaw-2819	319	40	proportional	proportional	ADJ
taxlaw-2819	319	41	basis	basis	NOUN
taxlaw-2819	319	42	.	.	PUNCT
taxlaw-2819	320	1	in	in	ADP
taxlaw-2819	320	2	the	the	DET
taxlaw-2819	320	3	discussions	discussion	NOUN
taxlaw-2819	320	4	leading	lead	VERB
taxlaw-2819	320	5	to	to	ADP
taxlaw-2819	320	6	the	the	DET
taxlaw-2819	320	7	icc	icc	NOUN
taxlaw-2819	320	8	proposal	proposal	NOUN
taxlaw-2819	320	9	,	,	PUNCT
taxlaw-2819	320	10	it	it	PRON
taxlaw-2819	320	11	was	be	AUX
taxlaw-2819	320	12	recognized	recognize	VERB
taxlaw-2819	320	13	the	the	DET
taxlaw-2819	320	14	existence	existence	NOUN
taxlaw-2819	320	15	of	of	ADP
taxlaw-2819	320	16	separate	separate	ADJ
taxlaw-2819	320	17	fiscal	fiscal	ADJ
taxlaw-2819	320	18	regimes	regime	NOUN
taxlaw-2819	320	19	in	in	ADP
taxlaw-2819	320	20	each	each	DET
taxlaw-2819	320	21	country	country	NOUN
taxlaw-2819	320	22	was	be	AUX
taxlaw-2819	320	23	a	a	DET
taxlaw-2819	320	24	fundamental	fundamental	ADJ
taxlaw-2819	320	25	problem.47	problem.47	NOUN
taxlaw-2819	320	26	while	while	SCONJ
taxlaw-2819	320	27	the	the	DET
taxlaw-2819	320	28	problem	problem	NOUN
taxlaw-2819	320	29	of	of	ADP
taxlaw-2819	320	30	allocation	allocation	NOUN
taxlaw-2819	320	31	of	of	ADP
taxlaw-2819	320	32	taxing	tax	VERB
taxlaw-2819	320	33	jurisdiction	jurisdiction	NOUN
taxlaw-2819	320	34	could	could	AUX
taxlaw-2819	320	35	be	be	AUX
taxlaw-2819	320	36	resolved	resolve	VERB
taxlaw-2819	320	37	by	by	ADP
taxlaw-2819	320	38	the	the	DET
taxlaw-2819	320	39	introduction	introduction	NOUN
taxlaw-2819	320	40	of	of	ADP
taxlaw-2819	320	41	uniform	uniform	ADJ
taxlaw-2819	320	42	fiscal	fiscal	ADJ
taxlaw-2819	320	43	legislation	legislation	NOUN
taxlaw-2819	320	44	among	among	ADP
taxlaw-2819	320	45	all	all	DET
taxlaw-2819	320	46	countries	country	NOUN
taxlaw-2819	320	47	,	,	PUNCT
taxlaw-2819	320	48	this	this	PRON
taxlaw-2819	320	49	was	be	AUX
taxlaw-2819	320	50	renounced	renounce	VERB
taxlaw-2819	320	51	as	as	ADP
taxlaw-2819	320	52	“	"	PUNCT
taxlaw-2819	320	53	utopian	utopian	ADJ
taxlaw-2819	320	54	.	.	PUNCT
taxlaw-2819	321	1	”48	”48	PROPN
taxlaw-2819	321	2	the	the	DET
taxlaw-2819	321	3	only	only	ADJ
taxlaw-2819	321	4	practical	practical	ADJ
taxlaw-2819	321	5	response	response	NOUN
taxlaw-2819	321	6	to	to	ADP
taxlaw-2819	321	7	the	the	DET
taxlaw-2819	321	8	double	double	ADJ
taxlaw-2819	321	9	taxation	taxation	NOUN
taxlaw-2819	321	10	risk	risk	NOUN
taxlaw-2819	321	11	in	in	ADP
taxlaw-2819	321	12	the	the	DET
taxlaw-2819	321	13	context	context	NOUN
taxlaw-2819	321	14	of	of	ADP
taxlaw-2819	321	15	the	the	DET
taxlaw-2819	321	16	sovereignty	sovereignty	NOUN
taxlaw-2819	321	17	of	of	ADP
taxlaw-2819	321	18	each	each	DET
taxlaw-2819	321	19	country	country	NOUN
taxlaw-2819	321	20	was	be	AUX
taxlaw-2819	321	21	to	to	PART
taxlaw-2819	321	22	provide	provide	VERB
taxlaw-2819	321	23	a	a	DET
taxlaw-2819	321	24	framework	framework	NOUN
taxlaw-2819	321	25	that	that	PRON
taxlaw-2819	321	26	sought	seek	VERB
taxlaw-2819	321	27	to	to	PART
taxlaw-2819	321	28	assure	assure	VERB
taxlaw-2819	321	29	that	that	DET
taxlaw-2819	321	30	income	income	NOUN
taxlaw-2819	321	31	should	should	AUX
taxlaw-2819	321	32	only	only	ADV
taxlaw-2819	321	33	be	be	AUX
taxlaw-2819	321	34	taxed	tax	VERB
taxlaw-2819	321	35	once	once	ADV
taxlaw-2819	321	36	.	.	PUNCT
taxlaw-2819	322	1	the	the	DET
taxlaw-2819	322	2	issue	issue	NOUN
taxlaw-2819	322	3	,	,	PUNCT
taxlaw-2819	322	4	then	then	ADV
taxlaw-2819	322	5	,	,	PUNCT
taxlaw-2819	322	6	was	be	AUX
taxlaw-2819	322	7	to	to	PART
taxlaw-2819	322	8	determine	determine	VERB
taxlaw-2819	322	9	“	"	PUNCT
taxlaw-2819	322	10	what	what	PRON
taxlaw-2819	322	11	constitutes	constitute	VERB
taxlaw-2819	322	12	the	the	DET
taxlaw-2819	322	13	right	right	NOUN
taxlaw-2819	322	14	of	of	ADP
taxlaw-2819	322	15	one	one	NUM
taxlaw-2819	322	16	country	country	NOUN
taxlaw-2819	322	17	to	to	PART
taxlaw-2819	322	18	tax	tax	VERB
taxlaw-2819	322	19	the	the	DET
taxlaw-2819	322	20	income	income	NOUN
taxlaw-2819	322	21	of	of	ADP
taxlaw-2819	322	22	a	a	DET
taxlaw-2819	322	23	taxpayer	taxpayer	NOUN
taxlaw-2819	322	24	in	in	ADP
taxlaw-2819	322	25	preference	preference	NOUN
taxlaw-2819	322	26	to	to	ADP
taxlaw-2819	322	27	any	any	DET
taxlaw-2819	322	28	other	other	ADJ
taxlaw-2819	322	29	country	country	NOUN
taxlaw-2819	322	30	.	.	PUNCT
taxlaw-2819	323	1	”49	”49	ADP
taxlaw-2819	323	2	the	the	DET
taxlaw-2819	323	3	following	follow	VERB
taxlaw-2819	323	4	statement	statement	NOUN
taxlaw-2819	323	5	at	at	ADP
taxlaw-2819	323	6	the	the	DET
taxlaw-2819	323	7	time	time	NOUN
taxlaw-2819	323	8	framed	frame	VERB
taxlaw-2819	323	9	the	the	DET
taxlaw-2819	323	10	issue	issue	NOUN
taxlaw-2819	323	11	well	well	ADV
taxlaw-2819	323	12	:	:	PUNCT
taxlaw-2819	323	13	it	it	PRON
taxlaw-2819	323	14	does	do	AUX
taxlaw-2819	323	15	not	not	PART
taxlaw-2819	323	16	seem	seem	VERB
taxlaw-2819	323	17	probable	probable	ADJ
taxlaw-2819	323	18	that	that	SCONJ
taxlaw-2819	323	19	there	there	PRON
taxlaw-2819	323	20	would	would	AUX
taxlaw-2819	323	21	be	be	AUX
taxlaw-2819	323	22	serious	serious	ADJ
taxlaw-2819	323	23	difference	difference	NOUN
taxlaw-2819	323	24	of	of	ADP
taxlaw-2819	323	25	opinion	opinion	NOUN
taxlaw-2819	323	26	on	on	ADP
taxlaw-2819	323	27	this	this	DET
taxlaw-2819	323	28	matter	matter	NOUN
taxlaw-2819	323	29	.	.	PUNCT
taxlaw-2819	324	1	a	a	DET
taxlaw-2819	324	2	wide	wide	ADV
taxlaw-2819	324	3	-	-	PUNCT
taxlaw-2819	324	4	spread	spread	ADJ
taxlaw-2819	324	5	view	view	NOUN
taxlaw-2819	324	6	considers	consider	VERB
taxlaw-2819	324	7	that	that	SCONJ
taxlaw-2819	324	8	the	the	DET
taxlaw-2819	324	9	country	country	NOUN
taxlaw-2819	324	10	from	from	ADP
taxlaw-2819	324	11	whose	whose	DET
taxlaw-2819	324	12	territories	territory	NOUN
taxlaw-2819	324	13	the	the	DET
taxlaw-2819	324	14	income	income	NOUN
taxlaw-2819	324	15	is	be	AUX
taxlaw-2819	324	16	derived	derive	VERB
taxlaw-2819	324	17	should	should	AUX
taxlaw-2819	324	18	in	in	ADP
taxlaw-2819	324	19	every	every	DET
taxlaw-2819	324	20	case	case	NOUN
taxlaw-2819	324	21	have	have	VERB
taxlaw-2819	324	22	the	the	DET
taxlaw-2819	324	23	right	right	NOUN
taxlaw-2819	324	24	to	to	PART
taxlaw-2819	324	25	levy	levy	VERB
taxlaw-2819	324	26	a	a	DET
taxlaw-2819	324	27	tax	tax	NOUN
taxlaw-2819	324	28	thereon	thereon	NOUN
taxlaw-2819	324	29	.	.	PUNCT
taxlaw-2819	325	1	at	at	ADP
taxlaw-2819	325	2	the	the	DET
taxlaw-2819	325	3	same	same	ADJ
taxlaw-2819	325	4	time	time	NOUN
taxlaw-2819	325	5	it	it	PRON
taxlaw-2819	325	6	is	be	AUX
taxlaw-2819	325	7	agreed	agree	VERB
taxlaw-2819	325	8	that	that	SCONJ
taxlaw-2819	325	9	as	as	SCONJ
taxlaw-2819	325	10	regards	regard	VERB
taxlaw-2819	325	11	income	income	NOUN
taxlaw-2819	325	12	derived	derive	VERB
taxlaw-2819	325	13	elsewhere	elsewhere	ADV
taxlaw-2819	325	14	,	,	PUNCT
taxlaw-2819	325	15	the	the	DET
taxlaw-2819	325	16	country	country	NOUN
taxlaw-2819	325	17	of	of	ADP
taxlaw-2819	325	18	domicile	domicile	NOUN
taxlaw-2819	325	19	should	should	AUX
taxlaw-2819	325	20	have	have	VERB
taxlaw-2819	325	21	the	the	DET
taxlaw-2819	325	22	privileged	privileged	ADJ
taxlaw-2819	325	23	position.50	position.50	NOUN
taxlaw-2819	325	24	the	the	DET
taxlaw-2819	325	25	icc	icc	PROPN
taxlaw-2819	325	26	delegates	delegate	NOUN
taxlaw-2819	325	27	contemplated	contemplate	VERB
taxlaw-2819	325	28	that	that	SCONJ
taxlaw-2819	325	29	if	if	SCONJ
taxlaw-2819	325	30	a	a	DET
taxlaw-2819	325	31	profit	profit	NOUN
taxlaw-2819	325	32	-	-	PUNCT
taxlaw-2819	325	33	split	split	NOUN
taxlaw-2819	325	34	methodology	methodology	NOUN
taxlaw-2819	325	35	were	be	AUX
taxlaw-2819	325	36	accepted	accept	VERB
taxlaw-2819	325	37	by	by	ADP
taxlaw-2819	325	38	countries	country	NOUN
taxlaw-2819	325	39	under	under	ADP
taxlaw-2819	325	40	the	the	DET
taxlaw-2819	325	41	auspices	auspex	NOUN
taxlaw-2819	325	42	of	of	ADP
taxlaw-2819	325	43	the	the	DET
taxlaw-2819	325	44	league	league	NOUN
taxlaw-2819	325	45	of	of	ADP
taxlaw-2819	325	46	nations	nation	NOUN
taxlaw-2819	325	47	,	,	PUNCT
taxlaw-2819	325	48	the	the	DET
taxlaw-2819	325	49	principles	principle	NOUN
taxlaw-2819	325	50	would	would	AUX
taxlaw-2819	325	51	be	be	AUX
taxlaw-2819	325	52	more	more	ADV
taxlaw-2819	325	53	likely	likely	ADJ
taxlaw-2819	325	54	to	to	PART
taxlaw-2819	325	55	be	be	AUX
taxlaw-2819	325	56	readily	readily	ADV
taxlaw-2819	325	57	accepted	accept	VERB
taxlaw-2819	325	58	by	by	ADP
taxlaw-2819	325	59	the	the	DET
taxlaw-2819	325	60	member	member	NOUN
taxlaw-2819	325	61	nations	nation	NOUN
taxlaw-2819	325	62	in	in	ADP
taxlaw-2819	325	63	their	their	PRON
taxlaw-2819	325	64	national	national	ADJ
taxlaw-2819	325	65	laws	law	NOUN
taxlaw-2819	325	66	of	of	ADP
taxlaw-2819	325	67	the	the	DET
taxlaw-2819	325	68	countries.51	countries.51	NOUN
taxlaw-2819	325	69	in	in	ADP
taxlaw-2819	325	70	addition	addition	NOUN
taxlaw-2819	325	71	,	,	PUNCT
taxlaw-2819	325	72	it	it	PRON
taxlaw-2819	325	73	was	be	AUX
taxlaw-2819	325	74	hoped	hope	VERB
taxlaw-2819	325	75	that	that	SCONJ
taxlaw-2819	325	76	a	a	DET
taxlaw-2819	325	77	set	set	NOUN
taxlaw-2819	325	78	of	of	ADP
taxlaw-2819	325	79	regulations	regulation	NOUN
taxlaw-2819	325	80	would	would	AUX
taxlaw-2819	325	81	be	be	AUX
taxlaw-2819	325	82	developed	develop	VERB
taxlaw-2819	325	83	by	by	ADP
taxlaw-2819	325	84	an	an	DET
taxlaw-2819	325	85	“	"	PUNCT
taxlaw-2819	325	86	international	international	ADJ
taxlaw-2819	325	87	fiscal	fiscal	ADJ
taxlaw-2819	325	88	commission	commission	NOUN
taxlaw-2819	325	89	”	"	PUNCT
taxlaw-2819	325	90	along	along	ADP
taxlaw-2819	325	91	with	with	ADP
taxlaw-2819	325	92	an	an	DET
taxlaw-2819	325	93	administrative	administrative	ADJ
taxlaw-2819	325	94	appeal	appeal	NOUN
taxlaw-2819	325	95	process	process	NOUN
taxlaw-2819	325	96	in	in	ADP
taxlaw-2819	325	97	the	the	DET
taxlaw-2819	325	98	country	country	NOUN
taxlaw-2819	325	99	or	or	CCONJ
taxlaw-2819	325	100	as	as	ADP
taxlaw-2819	325	101	an	an	DET
taxlaw-2819	325	102	international	international	ADJ
taxlaw-2819	325	103	commission	commission	NOUN
taxlaw-2819	325	104	with	with	ADP
taxlaw-2819	325	105	national	national	ADJ
taxlaw-2819	325	106	court	court	NOUN
taxlaw-2819	325	107	or	or	CCONJ
taxlaw-2819	325	108	international	international	ADJ
taxlaw-2819	325	109	court	court	NOUN
taxlaw-2819	325	110	or	or	CCONJ
taxlaw-2819	325	111	arbitration	arbitration	NOUN
taxlaw-2819	325	112	review	review	NOUN
taxlaw-2819	325	113	ultimately	ultimately	ADV
taxlaw-2819	325	114	available.52	available.52	VERB
taxlaw-2819	325	115	the	the	DET
taxlaw-2819	325	116	proceedings	proceeding	NOUN
taxlaw-2819	325	117	noted	note	VERB
taxlaw-2819	325	118	that	that	SCONJ
taxlaw-2819	325	119	guidance	guidance	NOUN
taxlaw-2819	325	120	had	have	AUX
taxlaw-2819	325	121	been	be	AUX
taxlaw-2819	325	122	obtained	obtain	VERB
taxlaw-2819	325	123	from	from	ADP
taxlaw-2819	325	124	a	a	DET
taxlaw-2819	325	125	variety	variety	NOUN
taxlaw-2819	325	126	of	of	ADP
taxlaw-2819	325	127	sources	source	NOUN
taxlaw-2819	325	128	,	,	PUNCT
taxlaw-2819	325	129	including	include	VERB
taxlaw-2819	325	130	the	the	DET
taxlaw-2819	325	131	rome	rome	PROPN
taxlaw-2819	325	132	convention	convention	NOUN
taxlaw-2819	325	133	between	between	ADP
taxlaw-2819	325	134	the	the	DET
taxlaw-2819	325	135	succession	succession	NOUN
taxlaw-2819	325	136	states	state	NOUN
taxlaw-2819	325	137	to	to	ADP
taxlaw-2819	325	138	the	the	DET
taxlaw-2819	325	139	austrohungarian	austrohungarian	ADJ
taxlaw-2819	325	140	empire	empire	NOUN
taxlaw-2819	325	141	in	in	ADP
taxlaw-2819	325	142	1921	1921	NUM
taxlaw-2819	325	143	(	(	PUNCT
taxlaw-2819	325	144	the	the	DET
taxlaw-2819	325	145	“	"	PUNCT
taxlaw-2819	325	146	1921	1921	NUM
taxlaw-2819	325	147	austro	austro	ADJ
taxlaw-2819	325	148	-	-	ADJ
taxlaw-2819	325	149	hungarian	hungarian	ADJ
taxlaw-2819	325	150	treaty”),53	treaty”),53	NOUN
taxlaw-2819	325	151	though	though	SCONJ
taxlaw-2819	325	152	uncertainty	uncertainty	NOUN
taxlaw-2819	325	153	47	47	NUM
taxlaw-2819	325	154	the	the	DET
taxlaw-2819	325	155	same	same	ADJ
taxlaw-2819	325	156	is	be	AUX
taxlaw-2819	325	157	true	true	ADJ
taxlaw-2819	325	158	today	today	NOUN
taxlaw-2819	325	159	as	as	SCONJ
taxlaw-2819	325	160	countries	country	NOUN
taxlaw-2819	325	161	attempt	attempt	VERB
taxlaw-2819	325	162	to	to	PART
taxlaw-2819	325	163	protect	protect	VERB
taxlaw-2819	325	164	their	their	PRON
taxlaw-2819	325	165	tax	tax	NOUN
taxlaw-2819	325	166	base	base	NOUN
taxlaw-2819	325	167	and	and	CCONJ
taxlaw-2819	325	168	attack	attack	VERB
taxlaw-2819	325	169	the	the	DET
taxlaw-2819	325	170	homeless	homeless	ADJ
taxlaw-2819	325	171	income	income	NOUN
taxlaw-2819	325	172	problem	problem	NOUN
taxlaw-2819	325	173	with	with	ADP
taxlaw-2819	325	174	ad	ad	X
taxlaw-2819	325	175	hoc	hoc	X
taxlaw-2819	325	176	domestic	domestic	ADJ
taxlaw-2819	325	177	responses	response	NOUN
taxlaw-2819	325	178	.	.	PUNCT
taxlaw-2819	326	1	48	48	NUM
taxlaw-2819	326	2	see	see	VERB
taxlaw-2819	326	3	1923	1923	NUM
taxlaw-2819	326	4	icc	icc	NOUN
taxlaw-2819	326	5	proceedings	proceeding	NOUN
taxlaw-2819	326	6	,	,	PUNCT
taxlaw-2819	326	7	supra	supra	PROPN
taxlaw-2819	326	8	note	note	PROPN
taxlaw-2819	326	9	33	33	NUM
taxlaw-2819	326	10	,	,	PUNCT
taxlaw-2819	326	11	brochure	brochure	NOUN
taxlaw-2819	326	12	25	25	NUM
taxlaw-2819	326	13	,	,	PUNCT
taxlaw-2819	326	14	at	at	ADP
taxlaw-2819	326	15	8	8	NUM
taxlaw-2819	326	16	.	.	NUM
taxlaw-2819	326	17	49	49	NUM
taxlaw-2819	327	1	i	i	PRON
taxlaw-2819	327	2	d.	d.	PROPN
taxlaw-2819	327	3	50	50	NUM
taxlaw-2819	327	4	see	see	VERB
taxlaw-2819	327	5	1923	1923	NUM
taxlaw-2819	327	6	icc	icc	NOUN
taxlaw-2819	327	7	proceedings	proceeding	NOUN
taxlaw-2819	327	8	,	,	PUNCT
taxlaw-2819	327	9	supra	supra	PROPN
taxlaw-2819	327	10	note	note	PROPN
taxlaw-2819	327	11	33	33	NUM
taxlaw-2819	327	12	,	,	PUNCT
taxlaw-2819	327	13	brochure	brochure	NOUN
taxlaw-2819	327	14	25	25	NUM
taxlaw-2819	327	15	,	,	PUNCT
taxlaw-2819	327	16	at	at	ADP
taxlaw-2819	327	17	8	8	NUM
taxlaw-2819	327	18	.	.	PUNCT
taxlaw-2819	328	1	as	as	SCONJ
taxlaw-2819	328	2	indicated	indicate	VERB
taxlaw-2819	328	3	from	from	ADP
taxlaw-2819	328	4	the	the	DET
taxlaw-2819	328	5	above	above	ADJ
taxlaw-2819	328	6	excerpt	excerpt	NOUN
taxlaw-2819	328	7	,	,	PUNCT
taxlaw-2819	328	8	the	the	DET
taxlaw-2819	328	9	icc	icc	NOUN
taxlaw-2819	328	10	contemplated	contemplate	VERB
taxlaw-2819	328	11	that	that	SCONJ
taxlaw-2819	328	12	a	a	DET
taxlaw-2819	328	13	system	system	NOUN
taxlaw-2819	328	14	of	of	ADP
taxlaw-2819	328	15	credits	credit	NOUN
taxlaw-2819	328	16	be	be	AUX
taxlaw-2819	328	17	established	establish	VERB
taxlaw-2819	328	18	between	between	ADP
taxlaw-2819	328	19	countries	country	NOUN
taxlaw-2819	328	20	except	except	SCONJ
taxlaw-2819	328	21	that	that	SCONJ
taxlaw-2819	328	22	no	no	DET
taxlaw-2819	328	23	country	country	NOUN
taxlaw-2819	328	24	would	would	AUX
taxlaw-2819	328	25	be	be	AUX
taxlaw-2819	328	26	expected	expect	VERB
taxlaw-2819	328	27	to	to	PART
taxlaw-2819	328	28	give	give	VERB
taxlaw-2819	328	29	up	up	ADP
taxlaw-2819	328	30	via	via	ADP
taxlaw-2819	328	31	foreign	foreign	ADJ
taxlaw-2819	328	32	tax	tax	NOUN
taxlaw-2819	328	33	credit	credit	NOUN
taxlaw-2819	328	34	relief	relief	NOUN
taxlaw-2819	328	35	more	more	ADJ
taxlaw-2819	328	36	than	than	ADP
taxlaw-2819	328	37	"	"	PUNCT
taxlaw-2819	328	38	half	half	DET
taxlaw-2819	328	39	the	the	DET
taxlaw-2819	328	40	amount	amount	NOUN
taxlaw-2819	328	41	that	that	PRON
taxlaw-2819	328	42	it	it	PRON
taxlaw-2819	328	43	could	could	AUX
taxlaw-2819	328	44	have	have	AUX
taxlaw-2819	328	45	gained	gain	VERB
taxlaw-2819	328	46	had	have	VERB
taxlaw-2819	328	47	the	the	DET
taxlaw-2819	328	48	income	income	NOUN
taxlaw-2819	328	49	been	be	AUX
taxlaw-2819	328	50	derived	derive	VERB
taxlaw-2819	328	51	from	from	ADP
taxlaw-2819	328	52	its	its	PRON
taxlaw-2819	328	53	own	own	ADJ
taxlaw-2819	328	54	territory	territory	NOUN
taxlaw-2819	328	55	.	.	PUNCT
taxlaw-2819	328	56	"	"	PUNCT
taxlaw-2819	329	1	i	i	PRON
taxlaw-2819	329	2	d.	d.	PROPN
taxlaw-2819	329	3	at	at	ADP
taxlaw-2819	329	4	9	9	NUM
taxlaw-2819	329	5	.	.	X
taxlaw-2819	329	6	51	51	NUM
taxlaw-2819	330	1	i	i	PRON
taxlaw-2819	330	2	d.	d.	PROPN
taxlaw-2819	330	3	at	at	ADP
taxlaw-2819	330	4	11	11	NUM
taxlaw-2819	330	5	.	.	PUNCT
taxlaw-2819	331	1	52	52	NUM
taxlaw-2819	332	1	i	i	PRON
taxlaw-2819	332	2	d.	d.	NOUN
taxlaw-2819	332	3	at	at	ADP
taxlaw-2819	332	4	12–13	12–13	NUM
taxlaw-2819	332	5	.	.	PUNCT
taxlaw-2819	333	1	53	53	NUM
taxlaw-2819	333	2	i	i	PROPN
taxlaw-2819	333	3	d.	d.	PROPN
taxlaw-2819	333	4	at	at	ADP
taxlaw-2819	333	5	16	16	NUM
taxlaw-2819	333	6	,	,	PUNCT
taxlaw-2819	333	7	19	19	NUM
taxlaw-2819	333	8	,	,	PUNCT
taxlaw-2819	333	9	49–52	49–52	NUM
taxlaw-2819	333	10	(	(	PUNCT
taxlaw-2819	333	11	including	include	VERB
taxlaw-2819	333	12	the	the	DET
taxlaw-2819	333	13	text	text	NOUN
taxlaw-2819	333	14	of	of	ADP
taxlaw-2819	333	15	the	the	DET
taxlaw-2819	333	16	treaty	treaty	NOUN
taxlaw-2819	333	17	)	)	PUNCT
taxlaw-2819	333	18	.	.	PUNCT
taxlaw-2819	334	1	2013	2013	NUM
taxlaw-2819	334	2	]	]	PUNCT
taxlaw-2819	334	3	income	income	NOUN
taxlaw-2819	334	4	tax	tax	NOUN
taxlaw-2819	334	5	treaty	treaty	NOUN
taxlaw-2819	334	6	policy	policy	NOUN
taxlaw-2819	334	7	in	in	ADP
taxlaw-2819	334	8	the	the	DET
taxlaw-2819	334	9	21st	21st	ADJ
taxlaw-2819	334	10	century	century	NOUN
taxlaw-2819	334	11	:	:	PUNCT
taxlaw-2819	334	12	17	17	NUM
taxlaw-2819	334	13	residence	residence	NOUN
taxlaw-2819	334	14	vs.	vs.	ADP
taxlaw-2819	334	15	source	source	NOUN
taxlaw-2819	334	16	as	as	ADP
taxlaw-2819	334	17	to	to	ADP
taxlaw-2819	334	18	the	the	DET
taxlaw-2819	334	19	definition	definition	NOUN
taxlaw-2819	334	20	of	of	ADP
taxlaw-2819	334	21	critical	critical	ADJ
taxlaw-2819	334	22	terms	term	NOUN
taxlaw-2819	334	23	(	(	PUNCT
taxlaw-2819	334	24	such	such	ADJ
taxlaw-2819	334	25	as	as	ADP
taxlaw-2819	334	26	“	"	PUNCT
taxlaw-2819	334	27	domicile	domicile	NOUN
taxlaw-2819	334	28	”	"	PUNCT
taxlaw-2819	334	29	)	)	PUNCT
taxlaw-2819	334	30	would	would	AUX
taxlaw-2819	334	31	need	need	VERB
taxlaw-2819	334	32	to	to	PART
taxlaw-2819	334	33	be	be	AUX
taxlaw-2819	334	34	addressed	address	VERB
taxlaw-2819	334	35	.	.	PUNCT
taxlaw-2819	335	1	it	it	PRON
taxlaw-2819	335	2	was	be	AUX
taxlaw-2819	335	3	recognized	recognize	VERB
taxlaw-2819	335	4	that	that	SCONJ
taxlaw-2819	335	5	:	:	PUNCT
taxlaw-2819	335	6	the	the	DET
taxlaw-2819	335	7	necessity	necessity	NOUN
taxlaw-2819	335	8	for	for	ADP
taxlaw-2819	335	9	regulating	regulate	VERB
taxlaw-2819	335	10	double	double	ADJ
taxlaw-2819	335	11	taxation	taxation	NOUN
taxlaw-2819	335	12	by	by	ADP
taxlaw-2819	335	13	means	mean	NOUN
taxlaw-2819	335	14	of	of	ADP
taxlaw-2819	335	15	international	international	ADJ
taxlaw-2819	335	16	conventions	convention	NOUN
taxlaw-2819	335	17	becomes	become	VERB
taxlaw-2819	335	18	more	more	ADV
taxlaw-2819	335	19	and	and	CCONJ
taxlaw-2819	335	20	more	more	ADV
taxlaw-2819	335	21	apparent	apparent	ADJ
taxlaw-2819	335	22	,	,	PUNCT
taxlaw-2819	335	23	as	as	SCONJ
taxlaw-2819	335	24	different	different	ADJ
taxlaw-2819	335	25	countries	country	NOUN
taxlaw-2819	335	26	replace	replace	VERB
taxlaw-2819	335	27	their	their	PRON
taxlaw-2819	335	28	taxes	taxis	NOUN
taxlaw-2819	335	29	on	on	ADP
taxlaw-2819	335	30	real	real	ADJ
taxlaw-2819	335	31	estate	estate	NOUN
taxlaw-2819	335	32	by	by	ADP
taxlaw-2819	335	33	personal	personal	ADJ
taxlaw-2819	335	34	taxes	taxis	NOUN
taxlaw-2819	335	35	on	on	ADP
taxlaw-2819	335	36	income	income	NOUN
taxlaw-2819	335	37	and	and	CCONJ
taxlaw-2819	335	38	fortune.54	fortune.54	PROPN
taxlaw-2819	335	39	in	in	ADP
taxlaw-2819	335	40	the	the	DET
taxlaw-2819	335	41	1923	1923	NUM
taxlaw-2819	335	42	discussions	discussion	NOUN
taxlaw-2819	335	43	,	,	PUNCT
taxlaw-2819	335	44	there	there	PRON
taxlaw-2819	335	45	was	be	VERB
taxlaw-2819	335	46	a	a	DET
taxlaw-2819	335	47	preference	preference	NOUN
taxlaw-2819	335	48	for	for	ADP
taxlaw-2819	335	49	providing	provide	VERB
taxlaw-2819	335	50	that	that	SCONJ
taxlaw-2819	335	51	“	"	PUNCT
taxlaw-2819	335	52	only	only	ADJ
taxlaw-2819	335	53	income	income	NOUN
taxlaw-2819	335	54	acquired	acquire	VERB
taxlaw-2819	335	55	in	in	ADP
taxlaw-2819	335	56	the	the	DET
taxlaw-2819	335	57	country	country	NOUN
taxlaw-2819	335	58	should	should	AUX
taxlaw-2819	335	59	be	be	AUX
taxlaw-2819	335	60	affected	affect	VERB
taxlaw-2819	335	61	[	[	AUX
taxlaw-2819	335	62	subjected	subject	VERB
taxlaw-2819	335	63	to	to	ADP
taxlaw-2819	335	64	tax	tax	NOUN
taxlaw-2819	335	65	by	by	ADP
taxlaw-2819	335	66	such	such	ADJ
taxlaw-2819	335	67	country	country	NOUN
taxlaw-2819	335	68	]	]	PUNCT
taxlaw-2819	335	69	,	,	PUNCT
taxlaw-2819	335	70	”	"	PUNCT
taxlaw-2819	335	71	though	though	SCONJ
taxlaw-2819	335	72	there	there	PRON
taxlaw-2819	335	73	was	be	VERB
taxlaw-2819	335	74	recognition	recognition	NOUN
taxlaw-2819	335	75	that	that	SCONJ
taxlaw-2819	335	76	national	national	ADJ
taxlaw-2819	335	77	regimes	regime	NOUN
taxlaw-2819	335	78	would	would	AUX
taxlaw-2819	335	79	differ	differ	VERB
taxlaw-2819	335	80	and	and	CCONJ
taxlaw-2819	335	81	perhaps	perhaps	ADV
taxlaw-2819	335	82	a	a	DET
taxlaw-2819	335	83	rebate	rebate	NOUN
taxlaw-2819	335	84	system	system	NOUN
taxlaw-2819	335	85	would	would	AUX
taxlaw-2819	335	86	be	be	AUX
taxlaw-2819	335	87	appropriate	appropriate	ADJ
taxlaw-2819	335	88	(	(	PUNCT
taxlaw-2819	335	89	such	such	ADJ
taxlaw-2819	335	90	as	as	ADP
taxlaw-2819	335	91	the	the	DET
taxlaw-2819	335	92	foreign	foreign	ADJ
taxlaw-2819	335	93	tax	tax	NOUN
taxlaw-2819	335	94	credit	credit	NOUN
taxlaw-2819	335	95	system	system	NOUN
taxlaw-2819	335	96	recently	recently	ADV
taxlaw-2819	335	97	adopted	adopt	VERB
taxlaw-2819	335	98	in	in	ADP
taxlaw-2819	335	99	the	the	DET
taxlaw-2819	335	100	united	united	ADJ
taxlaw-2819	335	101	states).55	states).55	PROPN
taxlaw-2819	335	102	interestingly	interestingly	ADV
taxlaw-2819	335	103	,	,	PUNCT
taxlaw-2819	335	104	the	the	DET
taxlaw-2819	335	105	proceedings	proceeding	NOUN
taxlaw-2819	335	106	included	include	VERB
taxlaw-2819	335	107	a	a	DET
taxlaw-2819	335	108	copy	copy	NOUN
taxlaw-2819	335	109	of	of	ADP
taxlaw-2819	335	110	the	the	DET
taxlaw-2819	335	111	1921	1921	NUM
taxlaw-2819	335	112	austro	austro	ADJ
taxlaw-2819	335	113	-	-	ADJ
taxlaw-2819	335	114	hungarian	hungarian	ADJ
taxlaw-2819	335	115	treaty	treaty	NOUN
taxlaw-2819	335	116	,	,	PUNCT
taxlaw-2819	335	117	which	which	PRON
taxlaw-2819	335	118	explicitly	explicitly	ADV
taxlaw-2819	335	119	provided	provide	VERB
taxlaw-2819	335	120	for	for	ADP
taxlaw-2819	335	121	:	:	PUNCT
taxlaw-2819	335	122	(	(	PUNCT
taxlaw-2819	335	123	i	i	NOUN
taxlaw-2819	335	124	)	)	PUNCT
taxlaw-2819	335	125	taxation	taxation	NOUN
taxlaw-2819	335	126	by	by	ADP
taxlaw-2819	335	127	the	the	DET
taxlaw-2819	335	128	residence	residence	NOUN
taxlaw-2819	335	129	country	country	NOUN
taxlaw-2819	335	130	;	;	PUNCT
taxlaw-2819	335	131	and	and	CCONJ
taxlaw-2819	335	132	(	(	PUNCT
taxlaw-2819	335	133	ii	ii	NOUN
taxlaw-2819	335	134	)	)	PUNCT
taxlaw-2819	335	135	where	where	SCONJ
taxlaw-2819	335	136	there	there	PRON
taxlaw-2819	335	137	was	be	VERB
taxlaw-2819	335	138	a	a	DET
taxlaw-2819	335	139	presence	presence	NOUN
taxlaw-2819	335	140	in	in	ADP
taxlaw-2819	335	141	another	another	DET
taxlaw-2819	335	142	country	country	NOUN
taxlaw-2819	335	143	,	,	PUNCT
taxlaw-2819	335	144	each	each	DET
taxlaw-2819	335	145	country	country	NOUN
taxlaw-2819	335	146	shall	shall	AUX
taxlaw-2819	335	147	tax	tax	VERB
taxlaw-2819	335	148	the	the	DET
taxlaw-2819	335	149	portion	portion	NOUN
taxlaw-2819	335	150	of	of	ADP
taxlaw-2819	335	151	the	the	DET
taxlaw-2819	335	152	income	income	NOUN
taxlaw-2819	335	153	produced	produce	VERB
taxlaw-2819	335	154	in	in	ADP
taxlaw-2819	335	155	its	its	PRON
taxlaw-2819	335	156	borders.56	borders.56	NOUN
taxlaw-2819	335	157	the	the	DET
taxlaw-2819	335	158	final	final	ADJ
taxlaw-2819	335	159	element	element	NOUN
taxlaw-2819	335	160	of	of	ADP
taxlaw-2819	335	161	the	the	DET
taxlaw-2819	335	162	second	second	ADJ
taxlaw-2819	335	163	1923	1923	NUM
taxlaw-2819	335	164	congress	congress	PROPN
taxlaw-2819	335	165	was	be	AUX
taxlaw-2819	335	166	a	a	DET
taxlaw-2819	335	167	request	request	NOUN
taxlaw-2819	335	168	from	from	ADP
taxlaw-2819	335	169	the	the	DET
taxlaw-2819	335	170	united	united	PROPN
taxlaw-2819	335	171	states	states	PROPN
taxlaw-2819	335	172	that	that	SCONJ
taxlaw-2819	335	173	no	no	DET
taxlaw-2819	335	174	formal	formal	ADJ
taxlaw-2819	335	175	resolution	resolution	NOUN
taxlaw-2819	335	176	be	be	AUX
taxlaw-2819	335	177	adopted	adopt	VERB
taxlaw-2819	335	178	,	,	PUNCT
taxlaw-2819	335	179	since	since	SCONJ
taxlaw-2819	335	180	it	it	PRON
taxlaw-2819	335	181	had	have	VERB
taxlaw-2819	335	182	,	,	PUNCT
taxlaw-2819	335	183	late	late	ADV
taxlaw-2819	335	184	in	in	ADP
taxlaw-2819	335	185	the	the	DET
taxlaw-2819	335	186	day	day	NOUN
taxlaw-2819	335	187	,	,	PUNCT
taxlaw-2819	335	188	submitted	submit	VERB
taxlaw-2819	335	189	reservations	reservation	NOUN
taxlaw-2819	335	190	.	.	PUNCT
taxlaw-2819	336	1	accordingly	accordingly	ADV
taxlaw-2819	336	2	,	,	PUNCT
taxlaw-2819	336	3	the	the	DET
taxlaw-2819	336	4	“	"	PUNCT
taxlaw-2819	336	5	question	question	NOUN
taxlaw-2819	336	6	of	of	ADP
taxlaw-2819	336	7	double	double	ADJ
taxlaw-2819	336	8	taxation	taxation	NOUN
taxlaw-2819	336	9	[	[	X
taxlaw-2819	336	10	was	be	AUX
taxlaw-2819	336	11	]	]	PUNCT
taxlaw-2819	336	12	referred	refer	VERB
taxlaw-2819	336	13	for	for	ADP
taxlaw-2819	336	14	further	further	ADJ
taxlaw-2819	336	15	study	study	NOUN
taxlaw-2819	336	16	.	.	PUNCT
taxlaw-2819	337	1	”57	”57	NOUN
taxlaw-2819	337	2	a.	a.	NOUN
taxlaw-2819	337	3	application	application	NOUN
taxlaw-2819	337	4	of	of	ADP
taxlaw-2819	337	5	icc	icc	PROPN
taxlaw-2819	337	6	approach	approach	NOUN
taxlaw-2819	337	7	to	to	ADP
taxlaw-2819	337	8	the	the	DET
taxlaw-2819	337	9	mercantilist	mercantilist	NOUN
taxlaw-2819	337	10	paradigm	paradigm	NOUN
taxlaw-2819	337	11	if	if	SCONJ
taxlaw-2819	337	12	the	the	DET
taxlaw-2819	337	13	icc	icc	NOUN
taxlaw-2819	337	14	approach	approach	NOUN
taxlaw-2819	337	15	had	have	AUX
taxlaw-2819	337	16	been	be	AUX
taxlaw-2819	337	17	developed	develop	VERB
taxlaw-2819	337	18	as	as	ADP
taxlaw-2819	337	19	the	the	DET
taxlaw-2819	337	20	theoretical	theoretical	ADJ
taxlaw-2819	337	21	base	base	NOUN
taxlaw-2819	337	22	for	for	ADP
taxlaw-2819	337	23	treaty	treaty	NOUN
taxlaw-2819	337	24	income	income	NOUN
taxlaw-2819	337	25	allocation	allocation	NOUN
taxlaw-2819	337	26	,	,	PUNCT
taxlaw-2819	337	27	as	as	SCONJ
taxlaw-2819	337	28	opposed	oppose	VERB
taxlaw-2819	337	29	to	to	ADP
taxlaw-2819	337	30	the	the	DET
taxlaw-2819	337	31	foundational	foundational	ADJ
taxlaw-2819	337	32	premise	premise	NOUN
taxlaw-2819	337	33	noted	note	VERB
taxlaw-2819	337	34	in	in	ADP
taxlaw-2819	337	35	illustration	illustration	NOUN
taxlaw-2819	337	36	b	b	NOUN
taxlaw-2819	337	37	above,58	above,58	NOUN
taxlaw-2819	337	38	the	the	DET
taxlaw-2819	337	39	results	result	NOUN
taxlaw-2819	337	40	would	would	AUX
taxlaw-2819	337	41	have	have	AUX
taxlaw-2819	337	42	been	be	AUX
taxlaw-2819	337	43	entirely	entirely	ADV
taxlaw-2819	337	44	different	different	ADJ
taxlaw-2819	337	45	.	.	PUNCT
taxlaw-2819	338	1	instead	instead	ADV
taxlaw-2819	338	2	of	of	ADP
taxlaw-2819	338	3	receiving	receive	VERB
taxlaw-2819	338	4	only	only	ADV
taxlaw-2819	338	5	a	a	DET
taxlaw-2819	338	6	cost	cost	NOUN
taxlaw-2819	338	7	plus	plus	CCONJ
taxlaw-2819	338	8	5	5	NUM
taxlaw-2819	338	9	%	%	NOUN
taxlaw-2819	338	10	return	return	NOUN
taxlaw-2819	338	11	using	use	VERB
taxlaw-2819	338	12	a	a	DET
taxlaw-2819	338	13	one	one	NUM
taxlaw-2819	338	14	-	-	PUNCT
taxlaw-2819	338	15	sided	sided	ADJ
taxlaw-2819	338	16	tp	tp	NOUN
taxlaw-2819	338	17	method	method	NOUN
taxlaw-2819	338	18	,	,	PUNCT
taxlaw-2819	338	19	the	the	DET
taxlaw-2819	338	20	return	return	NOUN
taxlaw-2819	338	21	to	to	ADP
taxlaw-2819	338	22	colonyco	colonyco	PROPN
taxlaw-2819	338	23	would	would	AUX
taxlaw-2819	338	24	be	be	AUX
taxlaw-2819	338	25	determined	determine	VERB
taxlaw-2819	338	26	by	by	ADP
taxlaw-2819	338	27	the	the	DET
taxlaw-2819	338	28	two	two	NUM
taxlaw-2819	338	29	-	-	PUNCT
taxlaw-2819	338	30	sided	sided	ADJ
taxlaw-2819	338	31	tp	tp	NOUN
taxlaw-2819	338	32	method	method	NOUN
taxlaw-2819	338	33	testing	test	VERB
taxlaw-2819	338	34	the	the	DET
taxlaw-2819	338	35	combined	combined	ADJ
taxlaw-2819	338	36	income	income	NOUN
taxlaw-2819	338	37	.	.	PUNCT
taxlaw-2819	339	1	for	for	ADP
taxlaw-2819	339	2	this	this	DET
taxlaw-2819	339	3	purpose	purpose	NOUN
taxlaw-2819	339	4	,	,	PUNCT
taxlaw-2819	339	5	assume	assume	VERB
taxlaw-2819	339	6	that	that	SCONJ
taxlaw-2819	339	7	the	the	DET
taxlaw-2819	339	8	applicable	applicable	ADJ
taxlaw-2819	339	9	principles	principle	NOUN
taxlaw-2819	339	10	are	be	AUX
taxlaw-2819	339	11	as	as	SCONJ
taxlaw-2819	339	12	noted	note	VERB
taxlaw-2819	339	13	above	above	ADP
taxlaw-2819	339	14	from	from	ADP
taxlaw-2819	339	15	the	the	DET
taxlaw-2819	339	16	icc	icc	NOUN
taxlaw-2819	339	17	proceedings59	proceedings59	NOUN
taxlaw-2819	339	18	and	and	CCONJ
taxlaw-2819	339	19	that	that	SCONJ
taxlaw-2819	339	20	india	india	PROPN
taxlaw-2819	339	21	and	and	CCONJ
taxlaw-2819	339	22	holdingland	holdingland	PROPN
taxlaw-2819	339	23	have	have	AUX
taxlaw-2819	339	24	agreed	agree	VERB
taxlaw-2819	339	25	that	that	SCONJ
taxlaw-2819	339	26	the	the	DET
taxlaw-2819	339	27	allocation	allocation	NOUN
taxlaw-2819	339	28	of	of	ADP
taxlaw-2819	339	29	the	the	DET
taxlaw-2819	339	30	combined	combined	ADJ
taxlaw-2819	339	31	income	income	NOUN
taxlaw-2819	339	32	between	between	ADP
taxlaw-2819	339	33	colonyco	colonyco	PROPN
taxlaw-2819	339	34	and	and	CCONJ
taxlaw-2819	339	35	holdco	holdco	NOUN
taxlaw-2819	339	36	should	should	AUX
taxlaw-2819	339	37	be	be	AUX
taxlaw-2819	339	38	50:50	50:50	NUM
taxlaw-2819	339	39	(	(	PUNCT
taxlaw-2819	339	40	based	base	VERB
taxlaw-2819	339	41	on	on	ADP
taxlaw-2819	339	42	pertinent	pertinent	ADJ
taxlaw-2819	339	43	factors	factor	NOUN
taxlaw-2819	339	44	,	,	PUNCT
taxlaw-2819	339	45	perhaps	perhaps	ADV
taxlaw-2819	339	46	including	include	VERB
taxlaw-2819	339	47	“	"	PUNCT
taxlaw-2819	339	48	sales”).60	sales”).60	PROPN
taxlaw-2819	339	49	the	the	DET
taxlaw-2819	339	50	results	result	NOUN
taxlaw-2819	339	51	would	would	AUX
taxlaw-2819	339	52	then	then	ADV
taxlaw-2819	339	53	have	have	AUX
taxlaw-2819	339	54	been	be	AUX
taxlaw-2819	339	55	as	as	ADP
taxlaw-2819	339	56	indicated	indicate	VERB
taxlaw-2819	339	57	in	in	ADP
taxlaw-2819	339	58	illustration	illustration	NOUN
taxlaw-2819	339	59	c	c	NOUN
taxlaw-2819	339	60	:	:	PUNCT
taxlaw-2819	339	61	54	54	NUM
taxlaw-2819	340	1	i	i	PRON
taxlaw-2819	340	2	d.	d.	VERB
taxlaw-2819	340	3	at	at	ADP
taxlaw-2819	340	4	19	19	NUM
taxlaw-2819	340	5	.	.	PUNCT
taxlaw-2819	340	6	55	55	NUM
taxlaw-2819	341	1	i	i	PRON
taxlaw-2819	341	2	d.	d.	VERB
taxlaw-2819	341	3	at	at	ADP
taxlaw-2819	341	4	46	46	NUM
taxlaw-2819	341	5	.	.	PUNCT
taxlaw-2819	342	1	56	56	NUM
taxlaw-2819	342	2	see	see	VERB
taxlaw-2819	342	3	1921	1921	NUM
taxlaw-2819	342	4	austro	austro	ADJ
taxlaw-2819	342	5	-	-	ADJ
taxlaw-2819	342	6	hungarian	hungarian	ADJ
taxlaw-2819	342	7	treaty	treaty	NOUN
taxlaw-2819	342	8	art	art	NOUN
taxlaw-2819	342	9	.	.	PUNCT
taxlaw-2819	343	1	4	4	NUM
taxlaw-2819	343	2	,	,	PUNCT
taxlaw-2819	343	3	in	in	ADP
taxlaw-2819	343	4	1923	1923	NUM
taxlaw-2819	343	5	icc	icc	NOUN
taxlaw-2819	343	6	proceedings	proceeding	NOUN
taxlaw-2819	343	7	,	,	PUNCT
taxlaw-2819	343	8	supra	supra	PROPN
taxlaw-2819	343	9	note	note	PROPN
taxlaw-2819	343	10	33	33	NUM
taxlaw-2819	343	11	,	,	PUNCT
taxlaw-2819	343	12	brochure	brochure	NOUN
taxlaw-2819	343	13	25	25	NUM
taxlaw-2819	343	14	,	,	PUNCT
taxlaw-2819	343	15	at	at	ADP
taxlaw-2819	343	16	50	50	NUM
taxlaw-2819	343	17	,	,	PUNCT
taxlaw-2819	343	18	which	which	PRON
taxlaw-2819	343	19	provided	provide	VERB
taxlaw-2819	343	20	as	as	ADP
taxlaw-2819	343	21	follows	follow	VERB
taxlaw-2819	343	22	:	:	PUNCT
taxlaw-2819	343	23	income	income	NOUN
taxlaw-2819	343	24	derived	derive	VERB
taxlaw-2819	343	25	from	from	ADP
taxlaw-2819	343	26	the	the	DET
taxlaw-2819	343	27	exercise	exercise	NOUN
taxlaw-2819	343	28	of	of	ADP
taxlaw-2819	343	29	any	any	DET
taxlaw-2819	343	30	kind	kind	NOUN
taxlaw-2819	343	31	of	of	ADP
taxlaw-2819	343	32	trade	trade	NOUN
taxlaw-2819	343	33	or	or	CCONJ
taxlaw-2819	343	34	industry	industry	NOUN
taxlaw-2819	343	35	is	be	AUX
taxlaw-2819	343	36	taxed	tax	VERB
taxlaw-2819	343	37	by	by	ADP
taxlaw-2819	343	38	the	the	DET
taxlaw-2819	343	39	state	state	NOUN
taxlaw-2819	343	40	in	in	ADP
taxlaw-2819	343	41	whose	whose	DET
taxlaw-2819	343	42	territory	territory	NOUN
taxlaw-2819	343	43	the	the	DET
taxlaw-2819	343	44	industrial	industrial	ADJ
taxlaw-2819	343	45	or	or	CCONJ
taxlaw-2819	343	46	commercial	commercial	ADJ
taxlaw-2819	343	47	undertaking	undertaking	NOUN
taxlaw-2819	343	48	has	have	VERB
taxlaw-2819	343	49	its	its	PRON
taxlaw-2819	343	50	registered	register	VERB
taxlaw-2819	343	51	office	office	NOUN
taxlaw-2819	343	52	,	,	PUNCT
taxlaw-2819	343	53	even	even	ADV
taxlaw-2819	343	54	when	when	SCONJ
taxlaw-2819	343	55	the	the	DET
taxlaw-2819	343	56	latter	latter	ADJ
taxlaw-2819	343	57	extends	extend	VERB
taxlaw-2819	343	58	its	its	PRON
taxlaw-2819	343	59	activities	activity	NOUN
taxlaw-2819	343	60	into	into	ADP
taxlaw-2819	343	61	the	the	DET
taxlaw-2819	343	62	territory	territory	NOUN
taxlaw-2819	343	63	of	of	ADP
taxlaw-2819	343	64	another	another	DET
taxlaw-2819	343	65	contracting	contracting	NOUN
taxlaw-2819	343	66	state	state	NOUN
taxlaw-2819	343	67	.	.	PUNCT
taxlaw-2819	344	1	if	if	SCONJ
taxlaw-2819	344	2	the	the	DET
taxlaw-2819	344	3	enterprise	enterprise	NOUN
taxlaw-2819	344	4	has	have	VERB
taxlaw-2819	344	5	its	its	PRON
taxlaw-2819	344	6	registered	register	VERB
taxlaw-2819	344	7	office	office	NOUN
taxlaw-2819	344	8	in	in	ADP
taxlaw-2819	344	9	one	one	NUM
taxlaw-2819	344	10	of	of	ADP
taxlaw-2819	344	11	the	the	DET
taxlaw-2819	344	12	contracting	contracting	NOUN
taxlaw-2819	344	13	states	state	NOUN
taxlaw-2819	344	14	,	,	PUNCT
taxlaw-2819	344	15	and	and	CCONJ
taxlaw-2819	344	16	in	in	ADP
taxlaw-2819	344	17	another	another	PRON
taxlaw-2819	344	18	has	have	VERB
taxlaw-2819	344	19	a	a	DET
taxlaw-2819	344	20	branch	branch	NOUN
taxlaw-2819	344	21	,	,	PUNCT
taxlaw-2819	344	22	an	an	DET
taxlaw-2819	344	23	agency	agency	NOUN
taxlaw-2819	344	24	,	,	PUNCT
taxlaw-2819	344	25	an	an	DET
taxlaw-2819	344	26	establishment	establishment	NOUN
taxlaw-2819	344	27	,	,	PUNCT
taxlaw-2819	344	28	a	a	DET
taxlaw-2819	344	29	stable	stable	ADJ
taxlaw-2819	344	30	commercial	commercial	ADJ
taxlaw-2819	344	31	organization	organization	NOUN
taxlaw-2819	344	32	,	,	PUNCT
taxlaw-2819	344	33	or	or	CCONJ
taxlaw-2819	344	34	a	a	DET
taxlaw-2819	344	35	permanent	permanent	ADJ
taxlaw-2819	344	36	representative	representative	NOUN
taxlaw-2819	344	37	,	,	PUNCT
taxlaw-2819	344	38	each	each	DET
taxlaw-2819	344	39	one	one	NUM
taxlaw-2819	344	40	of	of	ADP
taxlaw-2819	344	41	the	the	DET
taxlaw-2819	344	42	contracting	contracting	NOUN
taxlaw-2819	344	43	states	state	NOUN
taxlaw-2819	344	44	,	,	PUNCT
taxlaw-2819	344	45	shall	shall	AUX
taxlaw-2819	344	46	tax	tax	VERB
taxlaw-2819	344	47	that	that	DET
taxlaw-2819	344	48	portion	portion	NOUN
taxlaw-2819	344	49	of	of	ADP
taxlaw-2819	344	50	the	the	DET
taxlaw-2819	344	51	income	income	NOUN
taxlaw-2819	344	52	produced	produce	VERB
taxlaw-2819	344	53	in	in	ADP
taxlaw-2819	344	54	its	its	PRON
taxlaw-2819	344	55	own	own	ADJ
taxlaw-2819	344	56	territory	territory	NOUN
taxlaw-2819	344	57	.	.	PUNCT
taxlaw-2819	345	1	therefore	therefore	ADV
taxlaw-2819	345	2	the	the	DET
taxlaw-2819	345	3	financial	financial	ADJ
taxlaw-2819	345	4	authorities	authority	NOUN
taxlaw-2819	345	5	of	of	ADP
taxlaw-2819	345	6	the	the	DET
taxlaw-2819	345	7	interested	interested	ADJ
taxlaw-2819	345	8	states	state	NOUN
taxlaw-2819	345	9	shall	shall	AUX
taxlaw-2819	345	10	be	be	AUX
taxlaw-2819	345	11	able	able	ADJ
taxlaw-2819	345	12	to	to	PART
taxlaw-2819	345	13	request	request	VERB
taxlaw-2819	345	14	the	the	DET
taxlaw-2819	345	15	tax	tax	NOUN
taxlaw-2819	345	16	-	-	PUNCT
taxlaw-2819	345	17	payer	payer	NOUN
taxlaw-2819	345	18	to	to	PART
taxlaw-2819	345	19	hand	hand	VERB
taxlaw-2819	345	20	in	in	ADP
taxlaw-2819	345	21	general	general	ADJ
taxlaw-2819	345	22	balance	balance	NOUN
taxlaw-2819	345	23	-	-	PUNCT
taxlaw-2819	345	24	sheets	sheet	NOUN
taxlaw-2819	345	25	,	,	PUNCT
taxlaw-2819	345	26	special	special	ADJ
taxlaw-2819	345	27	balance	balance	NOUN
taxlaw-2819	345	28	sheets	sheet	NOUN
taxlaw-2819	345	29	,	,	PUNCT
taxlaw-2819	345	30	and	and	CCONJ
taxlaw-2819	345	31	all	all	DET
taxlaw-2819	345	32	other	other	ADJ
taxlaw-2819	345	33	documents	document	NOUN
taxlaw-2819	345	34	required	require	VERB
taxlaw-2819	345	35	by	by	ADP
taxlaw-2819	345	36	the	the	DET
taxlaw-2819	345	37	laws	law	NOUN
taxlaw-2819	345	38	of	of	ADP
taxlaw-2819	345	39	the	the	DET
taxlaw-2819	345	40	said	say	VERB
taxlaw-2819	345	41	states	state	NOUN
taxlaw-2819	345	42	.	.	PUNCT
taxlaw-2819	346	1	57	57	NUM
taxlaw-2819	346	2	see	see	VERB
taxlaw-2819	346	3	1923	1923	NUM
taxlaw-2819	346	4	icc	icc	NOUN
taxlaw-2819	346	5	proceedings	proceeding	NOUN
taxlaw-2819	346	6	,	,	PUNCT
taxlaw-2819	346	7	supra	supra	PROPN
taxlaw-2819	346	8	note	note	PROPN
taxlaw-2819	346	9	33	33	NUM
taxlaw-2819	346	10	,	,	PUNCT
taxlaw-2819	346	11	brochure	brochure	NOUN
taxlaw-2819	346	12	32	32	NUM
taxlaw-2819	346	13	,	,	PUNCT
taxlaw-2819	346	14	at	at	ADP
taxlaw-2819	346	15	136	136	NUM
taxlaw-2819	346	16	.	.	PUNCT
taxlaw-2819	347	1	58	58	NUM
taxlaw-2819	348	1	i	i	PRON
taxlaw-2819	348	2	d.	d.	VERB
taxlaw-2819	348	3	at	at	ADP
taxlaw-2819	348	4	part	part	NOUN
taxlaw-2819	348	5	ii.a	ii.a	NOUN
taxlaw-2819	348	6	.	.	PROPN
taxlaw-2819	349	1	59	59	NUM
taxlaw-2819	350	1	i	i	PRON
taxlaw-2819	350	2	d.	d.	PROPN
taxlaw-2819	350	3	at	at	ADP
taxlaw-2819	350	4	part	part	PROPN
taxlaw-2819	350	5	iii	iii	PROPN
taxlaw-2819	350	6	.	.	PROPN
taxlaw-2819	351	1	60	60	NUM
taxlaw-2819	351	2	we	we	PRON
taxlaw-2819	351	3	note	note	VERB
taxlaw-2819	351	4	that	that	SCONJ
taxlaw-2819	351	5	scholars	scholar	NOUN
taxlaw-2819	351	6	have	have	AUX
taxlaw-2819	351	7	suggested	suggest	VERB
taxlaw-2819	351	8	approaches	approach	NOUN
taxlaw-2819	351	9	similar	similar	ADJ
taxlaw-2819	351	10	to	to	ADP
taxlaw-2819	351	11	the	the	DET
taxlaw-2819	351	12	icc	icc	NOUN
taxlaw-2819	351	13	proposal	proposal	NOUN
taxlaw-2819	351	14	.	.	PUNCT
taxlaw-2819	352	1	see	see	VERB
taxlaw-2819	352	2	,	,	PUNCT
taxlaw-2819	352	3	e.g.	e.g.	ADV
taxlaw-2819	352	4	,	,	PUNCT
taxlaw-2819	352	5	reuven	reuven	PROPN
taxlaw-2819	352	6	s.	s.	PROPN
taxlaw-2819	352	7	avi	avi	PROPN
taxlaw-2819	352	8	-	-	PUNCT
taxlaw-2819	352	9	yonah	yonah	ADJ
taxlaw-2819	352	10	,	,	PUNCT
taxlaw-2819	352	11	kimberly	kimberly	NOUN
taxlaw-2819	352	12	a.	a.	NOUN
taxlaw-2819	352	13	clausing	clausing	PROPN
taxlaw-2819	352	14	&	&	CCONJ
taxlaw-2819	352	15	michael	michael	PROPN
taxlaw-2819	352	16	c.	c.	PROPN
taxlaw-2819	352	17	durst	durst	PROPN
taxlaw-2819	352	18	,	,	PUNCT
taxlaw-2819	352	19	allocating	allocate	VERB
taxlaw-2819	352	20	business	business	NOUN
taxlaw-2819	352	21	profits	profit	NOUN
taxlaw-2819	352	22	for	for	ADP
taxlaw-2819	352	23	tax	tax	NOUN
taxlaw-2819	352	24	purposes	purpose	NOUN
taxlaw-2819	352	25	:	:	PUNCT
taxlaw-2819	352	26	a	a	DET
taxlaw-2819	352	27	proposal	proposal	NOUN
taxlaw-2819	352	28	to	to	PART
taxlaw-2819	352	29	adopt	adopt	VERB
taxlaw-2819	352	30	a	a	DET
taxlaw-2819	352	31	formulary	formulary	ADJ
taxlaw-2819	352	32	profit	profit	NOUN
taxlaw-2819	352	33	split	split	NOUN
taxlaw-2819	352	34	,	,	PUNCT
taxlaw-2819	352	35	9	9	NUM
taxlaw-2819	352	36	fla	fla	NOUN
taxlaw-2819	352	37	.	.	PUNCT
taxlaw-2819	353	1	tax	tax	PROPN
taxlaw-2819	353	2	rev	rev	PROPN
taxlaw-2819	353	3	.	.	PROPN
taxlaw-2819	354	1	497	497	NUM
taxlaw-2819	354	2	(	(	PUNCT
taxlaw-2819	354	3	2009	2009	NUM
taxlaw-2819	354	4	)	)	PUNCT
taxlaw-2819	354	5	.	.	PUNCT
taxlaw-2819	355	1	18	18	NUM
taxlaw-2819	355	2	columbia	columbia	PROPN
taxlaw-2819	355	3	journal	journal	PROPN
taxlaw-2819	355	4	of	of	ADP
taxlaw-2819	355	5	tax	tax	NOUN
taxlaw-2819	355	6	law	law	NOUN
taxlaw-2819	355	7	[	[	X
taxlaw-2819	355	8	vol.5:1	vol.5:1	ADJ
taxlaw-2819	355	9	illustration	illustration	NOUN
taxlaw-2819	355	10	c	c	NOUN
taxlaw-2819	355	11	(	(	PUNCT
taxlaw-2819	355	12	1	1	NUM
taxlaw-2819	355	13	)	)	PUNCT
taxlaw-2819	355	14	(	(	PUNCT
taxlaw-2819	355	15	2	2	NUM
taxlaw-2819	355	16	)	)	PUNCT
taxlaw-2819	355	17	(	(	PUNCT
taxlaw-2819	355	18	3	3	X
taxlaw-2819	355	19	)	)	PUNCT
taxlaw-2819	355	20	colonyco	colonyco	PROPN
taxlaw-2819	355	21	holdco	holdco	PROPN
taxlaw-2819	355	22	combined	combine	VERB
taxlaw-2819	355	23	net	net	ADJ
taxlaw-2819	355	24	sales	sale	NOUN
taxlaw-2819	355	25	1,000	1,000	NUM
taxlaw-2819	355	26	450	450	NUM
taxlaw-2819	355	27	1,000	1,000	NUM
taxlaw-2819	355	28	operating	operating	NOUN
taxlaw-2819	355	29	expenses	expense	NOUN
taxlaw-2819	355	30	–	–	PUNCT
taxlaw-2819	355	31	100	100	NUM
taxlaw-2819	355	32	0	0	NUM
taxlaw-2819	355	33	–	–	SYM
taxlaw-2819	355	34	100	100	NUM
taxlaw-2819	355	35	related	relate	VERB
taxlaw-2819	355	36	party	party	NOUN
taxlaw-2819	355	37	payments	payment	NOUN
taxlaw-2819	355	38	–	–	PUNCT
taxlaw-2819	355	39	450	450	NUM
taxlaw-2819	355	40	0	0	NUM
taxlaw-2819	355	41	0	0	NUM
taxlaw-2819	355	42	net	net	ADJ
taxlaw-2819	355	43	income	income	NOUN
taxlaw-2819	355	44	450	450	NUM
taxlaw-2819	355	45	450	450	NUM
taxlaw-2819	355	46	900	900	NUM
taxlaw-2819	355	47	several	several	ADJ
taxlaw-2819	355	48	comments	comment	NOUN
taxlaw-2819	355	49	are	be	AUX
taxlaw-2819	355	50	in	in	ADP
taxlaw-2819	355	51	order	order	NOUN
taxlaw-2819	355	52	at	at	ADP
taxlaw-2819	355	53	this	this	DET
taxlaw-2819	355	54	point	point	NOUN
taxlaw-2819	355	55	.	.	PUNCT
taxlaw-2819	356	1	the	the	DET
taxlaw-2819	356	2	icc	icc	NOUN
taxlaw-2819	356	3	proposal	proposal	NOUN
taxlaw-2819	356	4	provided	provide	VERB
taxlaw-2819	356	5	flexibility	flexibility	NOUN
taxlaw-2819	356	6	for	for	SCONJ
taxlaw-2819	356	7	countries	country	NOUN
taxlaw-2819	356	8	to	to	PART
taxlaw-2819	356	9	refine	refine	VERB
taxlaw-2819	356	10	the	the	DET
taxlaw-2819	356	11	default	default	NOUN
taxlaw-2819	356	12	result	result	NOUN
taxlaw-2819	356	13	set	set	VERB
taxlaw-2819	356	14	forth	forth	ADV
taxlaw-2819	356	15	above	above	ADV
taxlaw-2819	356	16	.	.	PUNCT
taxlaw-2819	357	1	thus	thus	ADV
taxlaw-2819	357	2	,	,	PUNCT
taxlaw-2819	357	3	the	the	DET
taxlaw-2819	357	4	icc	icc	NOUN
taxlaw-2819	357	5	approach	approach	NOUN
taxlaw-2819	357	6	was	be	AUX
taxlaw-2819	357	7	flexible	flexible	ADJ
taxlaw-2819	357	8	enough	enough	ADV
taxlaw-2819	357	9	to	to	PART
taxlaw-2819	357	10	allow	allow	VERB
taxlaw-2819	357	11	a	a	DET
taxlaw-2819	357	12	functional	functional	ADJ
taxlaw-2819	357	13	analysis	analysis	NOUN
taxlaw-2819	357	14	to	to	PART
taxlaw-2819	357	15	be	be	AUX
taxlaw-2819	357	16	performed	perform	VERB
taxlaw-2819	357	17	to	to	PART
taxlaw-2819	357	18	ensure	ensure	VERB
taxlaw-2819	357	19	that	that	SCONJ
taxlaw-2819	357	20	the	the	DET
taxlaw-2819	357	21	functions	function	NOUN
taxlaw-2819	357	22	actually	actually	ADV
taxlaw-2819	357	23	and	and	CCONJ
taxlaw-2819	357	24	substantively	substantively	ADV
taxlaw-2819	357	25	performed	perform	VERB
taxlaw-2819	357	26	in	in	ADP
taxlaw-2819	357	27	the	the	DET
taxlaw-2819	357	28	holdco	holdco	NOUN
taxlaw-2819	357	29	jurisdiction	jurisdiction	NOUN
taxlaw-2819	357	30	did	do	AUX
taxlaw-2819	357	31	in	in	ADP
taxlaw-2819	357	32	fact	fact	NOUN
taxlaw-2819	357	33	provide	provide	VERB
taxlaw-2819	357	34	the	the	DET
taxlaw-2819	357	35	value	value	NOUN
taxlaw-2819	357	36	contribution	contribution	NOUN
taxlaw-2819	357	37	assigned	assign	VERB
taxlaw-2819	357	38	to	to	ADP
taxlaw-2819	357	39	them	they	PRON
taxlaw-2819	357	40	in	in	ADP
taxlaw-2819	357	41	the	the	DET
taxlaw-2819	357	42	apportionment	apportionment	ADJ
taxlaw-2819	357	43	methodology	methodology	NOUN
taxlaw-2819	357	44	.	.	PUNCT
taxlaw-2819	358	1	if	if	SCONJ
taxlaw-2819	358	2	india	india	PROPN
taxlaw-2819	358	3	and	and	CCONJ
taxlaw-2819	358	4	holdingland	holdingland	PROPN
taxlaw-2819	358	5	had	have	AUX
taxlaw-2819	358	6	entered	enter	VERB
taxlaw-2819	358	7	no	no	DET
taxlaw-2819	358	8	such	such	ADJ
taxlaw-2819	358	9	agreement	agreement	NOUN
taxlaw-2819	358	10	,	,	PUNCT
taxlaw-2819	358	11	then	then	ADV
taxlaw-2819	358	12	colonyco	colonyco	PROPN
taxlaw-2819	358	13	,	,	PUNCT
taxlaw-2819	358	14	under	under	ADP
taxlaw-2819	358	15	the	the	DET
taxlaw-2819	358	16	icc	icc	NOUN
taxlaw-2819	358	17	approach	approach	NOUN
taxlaw-2819	358	18	,	,	PUNCT
taxlaw-2819	358	19	would	would	AUX
taxlaw-2819	358	20	have	have	AUX
taxlaw-2819	358	21	had	have	VERB
taxlaw-2819	358	22	to	to	PART
taxlaw-2819	358	23	report	report	VERB
taxlaw-2819	358	24	income	income	NOUN
taxlaw-2819	358	25	in	in	ADP
taxlaw-2819	358	26	india	india	PROPN
taxlaw-2819	358	27	using	use	VERB
taxlaw-2819	358	28	the	the	DET
taxlaw-2819	358	29	default	default	NOUN
taxlaw-2819	358	30	mechanism	mechanism	NOUN
taxlaw-2819	358	31	(	(	PUNCT
taxlaw-2819	358	32	such	such	ADJ
taxlaw-2819	358	33	as	as	ADP
taxlaw-2819	358	34	relative	relative	ADJ
taxlaw-2819	358	35	sales).61	sales).61	PROPN
taxlaw-2819	358	36	b.	b.	PROPN
taxlaw-2819	358	37	continuation	continuation	NOUN
taxlaw-2819	358	38	of	of	ADP
taxlaw-2819	358	39	the	the	DET
taxlaw-2819	358	40	icc	icc	NOUN
taxlaw-2819	358	41	work	work	NOUN
taxlaw-2819	358	42	unfortunately	unfortunately	ADV
taxlaw-2819	358	43	,	,	PUNCT
taxlaw-2819	358	44	the	the	DET
taxlaw-2819	358	45	promising	promising	ADJ
taxlaw-2819	358	46	approach	approach	NOUN
taxlaw-2819	358	47	originally	originally	ADV
taxlaw-2819	358	48	advocated	advocate	VERB
taxlaw-2819	358	49	by	by	ADP
taxlaw-2819	358	50	the	the	DET
taxlaw-2819	358	51	icc	icc	NOUN
taxlaw-2819	358	52	was	be	AUX
taxlaw-2819	358	53	scuttled	scuttle	VERB
taxlaw-2819	358	54	.	.	PUNCT
taxlaw-2819	359	1	as	as	SCONJ
taxlaw-2819	359	2	the	the	DET
taxlaw-2819	359	3	icc	icc	NOUN
taxlaw-2819	359	4	work	work	NOUN
taxlaw-2819	359	5	evolved	evolve	VERB
taxlaw-2819	359	6	,	,	PUNCT
taxlaw-2819	359	7	the	the	DET
taxlaw-2819	359	8	league	league	NOUN
taxlaw-2819	359	9	of	of	ADP
taxlaw-2819	359	10	nations	nation	NOUN
taxlaw-2819	359	11	was	be	AUX
taxlaw-2819	359	12	getting	getting	AUX
taxlaw-2819	359	13	organized	organize	VERB
taxlaw-2819	359	14	.	.	PUNCT
taxlaw-2819	360	1	the	the	DET
taxlaw-2819	360	2	icc	icc	PROPN
taxlaw-2819	360	3	was	be	AUX
taxlaw-2819	360	4	in	in	ADP
taxlaw-2819	360	5	continuing	continue	VERB
taxlaw-2819	360	6	contact	contact	NOUN
taxlaw-2819	360	7	with	with	ADP
taxlaw-2819	360	8	the	the	DET
taxlaw-2819	360	9	league	league	NOUN
taxlaw-2819	360	10	,	,	PUNCT
taxlaw-2819	360	11	“	"	PUNCT
taxlaw-2819	360	12	which	which	PRON
taxlaw-2819	360	13	is	be	AUX
taxlaw-2819	360	14	carrying	carry	VERB
taxlaw-2819	360	15	on	on	ADP
taxlaw-2819	360	16	its	its	PRON
taxlaw-2819	360	17	work	work	NOUN
taxlaw-2819	360	18	[	[	X
taxlaw-2819	360	19	in	in	ADP
taxlaw-2819	360	20	these	these	DET
taxlaw-2819	360	21	matters	matter	NOUN
taxlaw-2819	360	22	]	]	PUNCT
taxlaw-2819	360	23	,	,	PUNCT
taxlaw-2819	360	24	but	but	CCONJ
taxlaw-2819	360	25	which	which	PRON
taxlaw-2819	360	26	has	have	AUX
taxlaw-2819	360	27	not	not	PART
taxlaw-2819	360	28	yet	yet	ADV
taxlaw-2819	360	29	succeeded	succeed	VERB
taxlaw-2819	360	30	in	in	ADP
taxlaw-2819	360	31	collecting	collect	VERB
taxlaw-2819	360	32	the	the	DET
taxlaw-2819	360	33	reports	report	NOUN
taxlaw-2819	360	34	which	which	PRON
taxlaw-2819	360	35	it	it	PRON
taxlaw-2819	360	36	has	have	AUX
taxlaw-2819	360	37	entrusted	entrust	VERB
taxlaw-2819	360	38	to	to	ADP
taxlaw-2819	360	39	all	all	DET
taxlaw-2819	360	40	known	know	VERB
taxlaw-2819	360	41	economists	economist	NOUN
taxlaw-2819	360	42	.	.	PUNCT
taxlaw-2819	361	1	”62	”62	PROPN
taxlaw-2819	361	2	the	the	DET
taxlaw-2819	361	3	approach	approach	NOUN
taxlaw-2819	361	4	endorsed	endorse	VERB
taxlaw-2819	361	5	by	by	ADP
taxlaw-2819	361	6	the	the	DET
taxlaw-2819	361	7	league	league	PROPN
taxlaw-2819	361	8	of	of	ADP
taxlaw-2819	361	9	nations	nation	NOUN
taxlaw-2819	361	10	evolved	evolve	VERB
taxlaw-2819	361	11	into	into	ADP
taxlaw-2819	361	12	a	a	DET
taxlaw-2819	361	13	different	different	ADJ
taxlaw-2819	361	14	framework	framework	NOUN
taxlaw-2819	361	15	for	for	ADP
taxlaw-2819	361	16	handling	handle	VERB
taxlaw-2819	361	17	the	the	DET
taxlaw-2819	361	18	problem	problem	NOUN
taxlaw-2819	361	19	of	of	ADP
taxlaw-2819	361	20	international	international	ADJ
taxlaw-2819	361	21	double	double	ADJ
taxlaw-2819	361	22	taxation	taxation	NOUN
taxlaw-2819	361	23	.	.	PUNCT
taxlaw-2819	362	1	iv	iv	X
taxlaw-2819	362	2	.	.	PUNCT
taxlaw-2819	363	1	entry	entry	NOUN
taxlaw-2819	363	2	of	of	ADP
taxlaw-2819	363	3	the	the	DET
taxlaw-2819	363	4	league	league	NOUN
taxlaw-2819	363	5	of	of	ADP
taxlaw-2819	363	6	nations63	nations63	NOUN
taxlaw-2819	363	7	the	the	DET
taxlaw-2819	363	8	covenant	covenant	NOUN
taxlaw-2819	363	9	of	of	ADP
taxlaw-2819	363	10	the	the	DET
taxlaw-2819	363	11	league	league	NOUN
taxlaw-2819	363	12	of	of	ADP
taxlaw-2819	363	13	nations	nation	NOUN
taxlaw-2819	363	14	was	be	AUX
taxlaw-2819	363	15	signed	sign	VERB
taxlaw-2819	363	16	on	on	ADP
taxlaw-2819	363	17	june	june	PROPN
taxlaw-2819	363	18	28	28	NUM
taxlaw-2819	363	19	,	,	PUNCT
taxlaw-2819	363	20	1919	1919	NUM
taxlaw-2819	363	21	,	,	PUNCT
taxlaw-2819	363	22	and	and	CCONJ
taxlaw-2819	363	23	entered	enter	VERB
taxlaw-2819	363	24	into	into	ADP
taxlaw-2819	363	25	force	force	NOUN
taxlaw-2819	363	26	on	on	ADP
taxlaw-2819	363	27	january	january	PROPN
taxlaw-2819	363	28	10	10	NUM
taxlaw-2819	363	29	,	,	PUNCT
taxlaw-2819	363	30	1920	1920	NUM
taxlaw-2819	363	31	.	.	PUNCT
taxlaw-2819	364	1	64	64	NUM
taxlaw-2819	364	2	work	work	NOUN
taxlaw-2819	364	3	on	on	ADP
taxlaw-2819	364	4	income	income	NOUN
taxlaw-2819	364	5	tax	tax	NOUN
taxlaw-2819	364	6	treaties	treaty	NOUN
taxlaw-2819	364	7	commenced	commence	VERB
taxlaw-2819	364	8	immediately.65	immediately.65	ADP
taxlaw-2819	364	9	the	the	DET
taxlaw-2819	364	10	fiscal	fiscal	ADJ
taxlaw-2819	364	11	committee	committee	NOUN
taxlaw-2819	364	12	of	of	ADP
taxlaw-2819	364	13	the	the	DET
taxlaw-2819	364	14	league	league	PROPN
taxlaw-2819	364	15	of	of	ADP
taxlaw-2819	364	16	nations	nation	NOUN
taxlaw-2819	364	17	commissioned	commission	VERB
taxlaw-2819	364	18	four	four	NUM
taxlaw-2819	364	19	economists	economist	NOUN
taxlaw-2819	364	20	to	to	PART
taxlaw-2819	364	21	study	study	VERB
taxlaw-2819	364	22	the	the	DET
taxlaw-2819	364	23	double	double	ADJ
taxlaw-2819	364	24	taxation	taxation	NOUN
taxlaw-2819	364	25	problem.66	problem.66	NOUN
taxlaw-2819	364	26	these	these	DET
taxlaw-2819	364	27	economic	economic	ADJ
taxlaw-2819	364	28	experts	expert	NOUN
taxlaw-2819	364	29	faced	face	VERB
taxlaw-2819	364	30	the	the	DET
taxlaw-2819	364	31	same	same	ADJ
taxlaw-2819	364	32	conundrum	conundrum	NOUN
taxlaw-2819	364	33	as	as	SCONJ
taxlaw-2819	364	34	the	the	DET
taxlaw-2819	364	35	icc	icc	NOUN
taxlaw-2819	364	36	had	have	VERB
taxlaw-2819	364	37	:	:	PUNCT
taxlaw-2819	364	38	the	the	DET
taxlaw-2819	364	39	allocation	allocation	NOUN
taxlaw-2819	364	40	of	of	ADP
taxlaw-2819	364	41	taxing	tax	VERB
taxlaw-2819	364	42	jurisdiction	jurisdiction	NOUN
taxlaw-2819	364	43	between	between	ADP
taxlaw-2819	364	44	countries	country	NOUN
taxlaw-2819	364	45	.	.	PUNCT
taxlaw-2819	365	1	the	the	DET
taxlaw-2819	365	2	economic	economic	ADJ
taxlaw-2819	365	3	experts	expert	NOUN
taxlaw-2819	365	4	framed	frame	VERB
taxlaw-2819	365	5	the	the	DET
taxlaw-2819	365	6	issue	issue	NOUN
taxlaw-2819	365	7	more	more	ADV
taxlaw-2819	365	8	specifically	specifically	ADV
taxlaw-2819	365	9	than	than	SCONJ
taxlaw-2819	365	10	had	have	VERB
taxlaw-2819	365	11	the	the	DET
taxlaw-2819	365	12	icc	icc	PROPN
taxlaw-2819	365	13	first	first	ADJ
taxlaw-2819	365	14	and	and	CCONJ
taxlaw-2819	365	15	second	second	ADJ
taxlaw-2819	365	16	congress	congress	PROPN
taxlaw-2819	365	17	and	and	CCONJ
taxlaw-2819	365	18	stated	state	VERB
taxlaw-2819	365	19	that	that	SCONJ
taxlaw-2819	365	20	the	the	DET
taxlaw-2819	365	21	issue	issue	NOUN
taxlaw-2819	365	22	involved	involve	VERB
taxlaw-2819	365	23	a	a	DET
taxlaw-2819	365	24	conflict	conflict	NOUN
taxlaw-2819	365	25	of	of	ADP
taxlaw-2819	365	26	interest	interest	NOUN
taxlaw-2819	365	27	between	between	ADP
taxlaw-2819	365	28	debtor	debtor	NOUN
taxlaw-2819	365	29	(	(	PUNCT
taxlaw-2819	365	30	capital	capital	NOUN
taxlaw-2819	365	31	importing	importing	NOUN
taxlaw-2819	365	32	)	)	PUNCT
taxlaw-2819	365	33	countries	country	NOUN
taxlaw-2819	365	34	and	and	CCONJ
taxlaw-2819	365	35	creditor	creditor	NOUN
taxlaw-2819	365	36	(	(	PUNCT
taxlaw-2819	365	37	capital	capital	NOUN
taxlaw-2819	365	38	exporting	exporting	NOUN
taxlaw-2819	365	39	)	)	PUNCT
taxlaw-2819	365	40	countries.67	countries.67	PROPN
taxlaw-2819	365	41	edwin	edwin	PROPN
taxlaw-2819	365	42	r.a	r.a	PROPN
taxlaw-2819	365	43	.	.	PROPN
taxlaw-2819	365	44	seligman	seligman	PROPN
taxlaw-2819	365	45	(	(	PUNCT
taxlaw-2819	365	46	one	one	NUM
taxlaw-2819	365	47	of	of	ADP
taxlaw-2819	365	48	the	the	DET
taxlaw-2819	365	49	four	four	NUM
taxlaw-2819	365	50	economists	economist	NOUN
taxlaw-2819	365	51	)	)	PUNCT
taxlaw-2819	365	52	explained	explain	VERB
taxlaw-2819	365	53	the	the	DET
taxlaw-2819	365	54	tension	tension	NOUN
taxlaw-2819	365	55	that	that	PRON
taxlaw-2819	365	56	faced	face	VERB
taxlaw-2819	365	57	these	these	DET
taxlaw-2819	365	58	early	early	ADJ
taxlaw-2819	365	59	thinkers	thinker	NOUN
taxlaw-2819	365	60	in	in	ADP
taxlaw-2819	365	61	the	the	DET
taxlaw-2819	365	62	following	following	ADJ
taxlaw-2819	365	63	terms	term	NOUN
taxlaw-2819	365	64	:	:	PUNCT
taxlaw-2819	365	65	61	61	NUM
taxlaw-2819	365	66	a	a	DET
taxlaw-2819	365	67	continuing	continue	VERB
taxlaw-2819	365	68	conceptual	conceptual	ADJ
taxlaw-2819	365	69	issue	issue	NOUN
taxlaw-2819	365	70	will	will	AUX
taxlaw-2819	365	71	remain	remain	VERB
taxlaw-2819	365	72	how	how	SCONJ
taxlaw-2819	365	73	that	that	SCONJ
taxlaw-2819	365	74	450	450	NUM
taxlaw-2819	365	75	million	million	NUM
taxlaw-2819	365	76	,	,	PUNCT
taxlaw-2819	365	77	which	which	PRON
taxlaw-2819	365	78	is	be	AUX
taxlaw-2819	365	79	homeless	homeless	ADJ
taxlaw-2819	365	80	income	income	NOUN
taxlaw-2819	365	81	in	in	ADP
taxlaw-2819	365	82	the	the	DET
taxlaw-2819	365	83	context	context	NOUN
taxlaw-2819	365	84	of	of	ADP
taxlaw-2819	365	85	illustration	illustration	NOUN
taxlaw-2819	365	86	c	c	NOUN
taxlaw-2819	365	87	,	,	PUNCT
taxlaw-2819	365	88	should	should	AUX
taxlaw-2819	365	89	be	be	AUX
taxlaw-2819	365	90	taxed	tax	VERB
taxlaw-2819	365	91	.	.	PUNCT
taxlaw-2819	366	1	we	we	PRON
taxlaw-2819	366	2	review	review	VERB
taxlaw-2819	366	3	a	a	DET
taxlaw-2819	366	4	variety	variety	NOUN
taxlaw-2819	366	5	of	of	ADP
taxlaw-2819	366	6	perspectives	perspective	NOUN
taxlaw-2819	366	7	on	on	ADP
taxlaw-2819	366	8	this	this	DET
taxlaw-2819	366	9	issue	issue	NOUN
taxlaw-2819	366	10	in	in	ADP
taxlaw-2819	366	11	part	part	NOUN
taxlaw-2819	366	12	xii.f	xii.f	PROPN
taxlaw-2819	366	13	.	.	PUNCT
taxlaw-2819	366	14	,	,	PUNCT
taxlaw-2819	366	15	infra	infra	NOUN
taxlaw-2819	366	16	.	.	PUNCT
taxlaw-2819	367	1	62	62	NUM
taxlaw-2819	367	2	see	see	VERB
taxlaw-2819	367	3	1923	1923	NUM
taxlaw-2819	367	4	icc	icc	NOUN
taxlaw-2819	367	5	proceedings	proceeding	NOUN
taxlaw-2819	367	6	,	,	PUNCT
taxlaw-2819	367	7	supra	supra	PROPN
taxlaw-2819	367	8	note	note	PROPN
taxlaw-2819	367	9	33	33	NUM
taxlaw-2819	367	10	,	,	PUNCT
taxlaw-2819	367	11	brochure	brochure	NOUN
taxlaw-2819	367	12	25	25	NUM
taxlaw-2819	367	13	,	,	PUNCT
taxlaw-2819	367	14	at	at	ADP
taxlaw-2819	367	15	16–17	16–17	NUM
taxlaw-2819	367	16	.	.	PUNCT
taxlaw-2819	368	1	the	the	DET
taxlaw-2819	368	2	league	league	NOUN
taxlaw-2819	368	3	’s	’s	PART
taxlaw-2819	368	4	economic	economic	ADJ
taxlaw-2819	368	5	experts	expert	NOUN
taxlaw-2819	368	6	were	be	AUX
taxlaw-2819	368	7	appointed	appoint	VERB
taxlaw-2819	368	8	in	in	ADP
taxlaw-2819	368	9	february	february	PROPN
taxlaw-2819	368	10	1921	1921	NUM
taxlaw-2819	368	11	.	.	PUNCT
taxlaw-2819	369	1	see	see	VERB
taxlaw-2819	369	2	1925	1925	NUM
taxlaw-2819	369	3	icc	icc	PROPN
taxlaw-2819	369	4	proceedings	proceeding	NOUN
taxlaw-2819	369	5	,	,	PUNCT
taxlaw-2819	369	6	supra	supra	PROPN
taxlaw-2819	369	7	note	note	PROPN
taxlaw-2819	369	8	31	31	NUM
taxlaw-2819	369	9	,	,	PUNCT
taxlaw-2819	369	10	brochure	brochure	NOUN
taxlaw-2819	369	11	34	34	NUM
taxlaw-2819	369	12	,	,	PUNCT
taxlaw-2819	369	13	at	at	ADP
taxlaw-2819	369	14	10	10	NUM
taxlaw-2819	369	15	.	.	PUNCT
taxlaw-2819	370	1	63	63	NUM
taxlaw-2819	370	2	see	see	VERB
taxlaw-2819	370	3	generally	generally	ADV
taxlaw-2819	370	4	bret	bret	PROPN
taxlaw-2819	370	5	wells	wells	PROPN
taxlaw-2819	370	6	&	&	CCONJ
taxlaw-2819	370	7	cym	cym	PROPN
taxlaw-2819	370	8	lowell	lowell	PROPN
taxlaw-2819	370	9	,	,	PUNCT
taxlaw-2819	370	10	supra	supra	PROPN
taxlaw-2819	370	11	note	note	NOUN
taxlaw-2819	370	12	10	10	NUM
taxlaw-2819	370	13	.	.	PUNCT
taxlaw-2819	370	14	64	64	NUM
taxlaw-2819	370	15	see	see	VERB
taxlaw-2819	370	16	treaty	treaty	NOUN
taxlaw-2819	370	17	of	of	ADP
taxlaw-2819	370	18	peace	peace	NOUN
taxlaw-2819	370	19	with	with	ADP
taxlaw-2819	370	20	germany	germany	PROPN
taxlaw-2819	370	21	(	(	PUNCT
taxlaw-2819	370	22	treaty	treaty	NOUN
taxlaw-2819	370	23	of	of	ADP
taxlaw-2819	370	24	versailles	versaille	NOUN
taxlaw-2819	370	25	)	)	PUNCT
taxlaw-2819	370	26	,	,	PUNCT
taxlaw-2819	370	27	u.s.-ger	u.s.-ger	ADJ
taxlaw-2819	370	28	.	.	PROPN
taxlaw-2819	370	29	,	,	PUNCT
taxlaw-2819	370	30	june	june	PROPN
taxlaw-2819	370	31	28	28	NUM
taxlaw-2819	370	32	,	,	PUNCT
taxlaw-2819	370	33	1919	1919	NUM
taxlaw-2819	370	34	,	,	PUNCT
taxlaw-2819	370	35	2	2	NUM
taxlaw-2819	370	36	bevans	bevan	NOUN
taxlaw-2819	370	37	43	43	NUM
taxlaw-2819	370	38	.	.	PUNCT
taxlaw-2819	371	1	65	65	NUM
taxlaw-2819	371	2	john	john	PROPN
taxlaw-2819	371	3	g.	g.	PROPN
taxlaw-2819	371	4	herndon	herndon	PROPN
taxlaw-2819	371	5	,	,	PUNCT
taxlaw-2819	371	6	relief	relief	NOUN
taxlaw-2819	371	7	from	from	ADP
taxlaw-2819	371	8	international	international	ADJ
taxlaw-2819	371	9	income	income	NOUN
taxlaw-2819	371	10	taxation	taxation	NOUN
taxlaw-2819	371	11	:	:	PUNCT
taxlaw-2819	371	12	the	the	DET
taxlaw-2819	371	13	development	development	NOUN
taxlaw-2819	371	14	of	of	ADP
taxlaw-2819	371	15	international	international	ADJ
taxlaw-2819	371	16	reciprocity	reciprocity	NOUN
taxlaw-2819	371	17	for	for	ADP
taxlaw-2819	371	18	the	the	DET
taxlaw-2819	371	19	prevention	prevention	NOUN
taxlaw-2819	371	20	of	of	ADP
taxlaw-2819	371	21	double	double	ADJ
taxlaw-2819	371	22	income	income	NOUN
taxlaw-2819	371	23	taxation	taxation	NOUN
taxlaw-2819	371	24	42	42	NUM
taxlaw-2819	371	25	(	(	PUNCT
taxlaw-2819	371	26	1932	1932	NUM
taxlaw-2819	371	27	)	)	PUNCT
taxlaw-2819	371	28	.	.	PUNCT
taxlaw-2819	372	1	66	66	NUM
taxlaw-2819	372	2	see	see	VERB
taxlaw-2819	372	3	1923	1923	NUM
taxlaw-2819	372	4	icc	icc	NOUN
taxlaw-2819	372	5	proceedings	proceeding	NOUN
taxlaw-2819	372	6	,	,	PUNCT
taxlaw-2819	372	7	supra	supra	PROPN
taxlaw-2819	372	8	note	note	PROPN
taxlaw-2819	372	9	33	33	NUM
taxlaw-2819	372	10	,	,	PUNCT
taxlaw-2819	372	11	brochure	brochure	NOUN
taxlaw-2819	372	12	25	25	NUM
taxlaw-2819	372	13	,	,	PUNCT
taxlaw-2819	372	14	at	at	ADP
taxlaw-2819	372	15	16	16	NUM
taxlaw-2819	372	16	.	.	PUNCT
taxlaw-2819	373	1	67	67	NUM
taxlaw-2819	373	2	league	league	NOUN
taxlaw-2819	373	3	of	of	ADP
taxlaw-2819	373	4	nations	nations	PROPN
taxlaw-2819	373	5	econ	econ	PROPN
taxlaw-2819	373	6	.	.	PUNCT
taxlaw-2819	373	7	&	&	CCONJ
taxlaw-2819	373	8	fiscal	fiscal	ADJ
taxlaw-2819	373	9	comm	comm	NOUN
taxlaw-2819	373	10	.	.	PUNCT
taxlaw-2819	373	11	,	,	PUNCT
taxlaw-2819	373	12	report	report	VERB
taxlaw-2819	373	13	on	on	ADP
taxlaw-2819	373	14	double	double	ADJ
taxlaw-2819	373	15	taxation	taxation	NOUN
taxlaw-2819	373	16	submitted	submit	VERB
taxlaw-2819	373	17	to	to	ADP
taxlaw-2819	373	18	the	the	DET
taxlaw-2819	373	19	financial	financial	ADJ
taxlaw-2819	373	20	comm	comm	NOUN
taxlaw-2819	373	21	.	.	PUNCT
taxlaw-2819	373	22	,	,	PUNCT
taxlaw-2819	373	23	39	39	NUM
taxlaw-2819	373	24	-	-	SYM
taxlaw-2819	373	25	41	41	NUM
taxlaw-2819	373	26	,	,	PUNCT
taxlaw-2819	373	27	48	48	NUM
taxlaw-2819	373	28	-	-	SYM
taxlaw-2819	373	29	49	49	NUM
taxlaw-2819	373	30	,	,	PUNCT
taxlaw-2819	373	31	league	league	NOUN
taxlaw-2819	373	32	of	of	ADP
taxlaw-2819	373	33	nations	nations	PROPN
taxlaw-2819	374	1	doc	doc	PROPN
taxlaw-2819	374	2	.	.	PROPN
taxlaw-2819	374	3	e.f.s.73.f.19	e.f.s.73.f.19	PROPN
taxlaw-2819	374	4	(	(	PUNCT
taxlaw-2819	374	5	1923	1923	NUM
taxlaw-2819	374	6	)	)	PUNCT
taxlaw-2819	375	1	[	[	X
taxlaw-2819	375	2	hereinafter	hereinafter	NOUN
taxlaw-2819	375	3	1923	1923	NUM
taxlaw-2819	375	4	economic	economic	ADJ
taxlaw-2819	375	5	experts	expert	NOUN
taxlaw-2819	375	6	report	report	VERB
taxlaw-2819	375	7	]	]	PUNCT
taxlaw-2819	375	8	.	.	PUNCT
taxlaw-2819	376	1	2013	2013	NUM
taxlaw-2819	376	2	]	]	PUNCT
taxlaw-2819	376	3	income	income	NOUN
taxlaw-2819	376	4	tax	tax	NOUN
taxlaw-2819	376	5	treaty	treaty	NOUN
taxlaw-2819	376	6	policy	policy	NOUN
taxlaw-2819	376	7	in	in	ADP
taxlaw-2819	376	8	the	the	DET
taxlaw-2819	376	9	21st	21st	ADJ
taxlaw-2819	376	10	century	century	NOUN
taxlaw-2819	376	11	:	:	PUNCT
taxlaw-2819	376	12	19	19	NUM
taxlaw-2819	376	13	residence	residence	NOUN
taxlaw-2819	376	14	vs.	vs.	ADP
taxlaw-2819	376	15	source	source	NOUN
taxlaw-2819	376	16	if	if	SCONJ
taxlaw-2819	376	17	all	all	DET
taxlaw-2819	376	18	the	the	DET
taxlaw-2819	376	19	states	state	NOUN
taxlaw-2819	376	20	in	in	ADP
taxlaw-2819	376	21	the	the	DET
taxlaw-2819	376	22	world	world	NOUN
taxlaw-2819	376	23	were	be	AUX
taxlaw-2819	376	24	in	in	ADP
taxlaw-2819	376	25	the	the	DET
taxlaw-2819	376	26	same	same	ADJ
taxlaw-2819	376	27	relative	relative	ADJ
taxlaw-2819	376	28	stage	stage	NOUN
taxlaw-2819	376	29	of	of	ADP
taxlaw-2819	376	30	economic	economic	ADJ
taxlaw-2819	376	31	and	and	CCONJ
taxlaw-2819	376	32	fiscal	fiscal	ADJ
taxlaw-2819	376	33	development	development	NOUN
taxlaw-2819	376	34	the	the	DET
taxlaw-2819	376	35	situation	situation	NOUN
taxlaw-2819	376	36	[	[	X
taxlaw-2819	376	37	for	for	ADP
taxlaw-2819	376	38	reaching	reach	VERB
taxlaw-2819	376	39	agreement	agreement	NOUN
taxlaw-2819	376	40	on	on	ADP
taxlaw-2819	376	41	the	the	DET
taxlaw-2819	376	42	means	mean	NOUN
taxlaw-2819	376	43	to	to	PART
taxlaw-2819	376	44	avoid	avoid	VERB
taxlaw-2819	376	45	international	international	ADJ
taxlaw-2819	376	46	double	double	ADJ
taxlaw-2819	376	47	taxation	taxation	NOUN
taxlaw-2819	376	48	]	]	PUNCT
taxlaw-2819	376	49	would	would	AUX
taxlaw-2819	376	50	be	be	AUX
taxlaw-2819	376	51	far	far	ADV
taxlaw-2819	376	52	simpler	simple	ADJ
taxlaw-2819	376	53	.	.	PUNCT
taxlaw-2819	377	1	but	but	CCONJ
taxlaw-2819	377	2	under	under	ADP
taxlaw-2819	377	3	the	the	DET
taxlaw-2819	377	4	present	present	ADJ
taxlaw-2819	377	5	conditions	condition	NOUN
taxlaw-2819	377	6	some	some	DET
taxlaw-2819	377	7	countries	country	NOUN
taxlaw-2819	377	8	are	be	AUX
taxlaw-2819	377	9	more	more	ADV
taxlaw-2819	377	10	or	or	CCONJ
taxlaw-2819	377	11	less	less	ADV
taxlaw-2819	377	12	adequately	adequately	ADV
taxlaw-2819	377	13	supplied	supply	VERB
taxlaw-2819	377	14	with	with	ADP
taxlaw-2819	377	15	capital	capital	NOUN
taxlaw-2819	377	16	,	,	PUNCT
taxlaw-2819	377	17	while	while	SCONJ
taxlaw-2819	377	18	others	other	NOUN
taxlaw-2819	377	19	are	be	AUX
taxlaw-2819	377	20	still	still	ADV
taxlaw-2819	377	21	in	in	ADP
taxlaw-2819	377	22	the	the	DET
taxlaw-2819	377	23	earlier	early	ADJ
taxlaw-2819	377	24	stages	stage	NOUN
taxlaw-2819	377	25	of	of	ADP
taxlaw-2819	377	26	industrial	industrial	ADJ
taxlaw-2819	377	27	development	development	NOUN
taxlaw-2819	377	28	.	.	PUNCT
taxlaw-2819	378	1	the	the	DET
taxlaw-2819	378	2	economic	economic	ADJ
taxlaw-2819	378	3	world	world	NOUN
taxlaw-2819	378	4	today	today	NOUN
taxlaw-2819	378	5	is	be	AUX
taxlaw-2819	378	6	therefore	therefore	ADV
taxlaw-2819	378	7	divided	divide	VERB
taxlaw-2819	378	8	into	into	ADP
taxlaw-2819	378	9	creditor	creditor	NOUN
taxlaw-2819	378	10	and	and	CCONJ
taxlaw-2819	378	11	debtor	debtor	NOUN
taxlaw-2819	378	12	countries	country	NOUN
taxlaw-2819	378	13	.	.	PUNCT
taxlaw-2819	378	14	.	.	PUNCT
taxlaw-2819	379	1	.	.	PUNCT
taxlaw-2819	380	1	what	what	PRON
taxlaw-2819	380	2	would	would	AUX
taxlaw-2819	380	3	be	be	AUX
taxlaw-2819	380	4	perfectly	perfectly	ADV
taxlaw-2819	380	5	easy	easy	ADJ
taxlaw-2819	380	6	for	for	SCONJ
taxlaw-2819	380	7	a	a	DET
taxlaw-2819	380	8	creditor	creditor	NOUN
taxlaw-2819	380	9	state	state	NOUN
taxlaw-2819	380	10	to	to	PART
taxlaw-2819	380	11	adopt	adopt	VERB
taxlaw-2819	380	12	might	might	AUX
taxlaw-2819	380	13	be	be	AUX
taxlaw-2819	380	14	entirely	entirely	ADV
taxlaw-2819	380	15	unacceptable	unacceptable	ADJ
taxlaw-2819	380	16	to	to	ADP
taxlaw-2819	380	17	a	a	DET
taxlaw-2819	380	18	debtor	debtor	NOUN
taxlaw-2819	380	19	state	state	NOUN
taxlaw-2819	380	20	.	.	PUNCT
taxlaw-2819	381	1	what	what	PRON
taxlaw-2819	381	2	is	be	AUX
taxlaw-2819	381	3	true	true	ADJ
taxlaw-2819	381	4	of	of	ADP
taxlaw-2819	381	5	the	the	DET
taxlaw-2819	381	6	obvious	obvious	ADJ
taxlaw-2819	381	7	conflicting	conflicting	ADJ
taxlaw-2819	381	8	interests	interest	NOUN
taxlaw-2819	381	9	in	in	ADP
taxlaw-2819	381	10	question	question	NOUN
taxlaw-2819	381	11	is	be	AUX
taxlaw-2819	381	12	also	also	ADV
taxlaw-2819	381	13	seen	see	VERB
taxlaw-2819	381	14	when	when	SCONJ
taxlaw-2819	381	15	we	we	PRON
taxlaw-2819	381	16	consider	consider	VERB
taxlaw-2819	381	17	the	the	DET
taxlaw-2819	381	18	less	less	ADV
taxlaw-2819	381	19	obvious	obvious	ADJ
taxlaw-2819	381	20	but	but	CCONJ
taxlaw-2819	381	21	none	none	NOUN
taxlaw-2819	381	22	the	the	DET
taxlaw-2819	381	23	less	less	ADV
taxlaw-2819	381	24	important	important	ADJ
taxlaw-2819	381	25	consequences	consequence	NOUN
taxlaw-2819	381	26	of	of	ADP
taxlaw-2819	381	27	a	a	DET
taxlaw-2819	381	28	tax	tax	NOUN
taxlaw-2819	381	29	system.68	system.68	NOUN
taxlaw-2819	381	30	on	on	ADP
taxlaw-2819	381	31	april	april	PROPN
taxlaw-2819	381	32	5	5	NUM
taxlaw-2819	381	33	,	,	PUNCT
taxlaw-2819	381	34	1923	1923	NUM
taxlaw-2819	381	35	,	,	PUNCT
taxlaw-2819	381	36	the	the	DET
taxlaw-2819	381	37	economists	economist	NOUN
taxlaw-2819	381	38	issued	issue	VERB
taxlaw-2819	381	39	their	their	PRON
taxlaw-2819	381	40	report.69	report.69	NOUN
taxlaw-2819	381	41	it	it	PRON
taxlaw-2819	381	42	posited	posit	VERB
taxlaw-2819	381	43	that	that	SCONJ
taxlaw-2819	381	44	double	double	ADJ
taxlaw-2819	381	45	taxation	taxation	NOUN
taxlaw-2819	381	46	should	should	AUX
taxlaw-2819	381	47	be	be	AUX
taxlaw-2819	381	48	avoided	avoid	VERB
taxlaw-2819	381	49	by	by	ADP
taxlaw-2819	381	50	vesting	vest	VERB
taxlaw-2819	381	51	the	the	DET
taxlaw-2819	381	52	primary	primary	ADJ
taxlaw-2819	381	53	taxing	tax	VERB
taxlaw-2819	381	54	jurisdiction	jurisdiction	NOUN
taxlaw-2819	381	55	in	in	ADP
taxlaw-2819	381	56	the	the	DET
taxlaw-2819	381	57	country	country	NOUN
taxlaw-2819	381	58	to	to	PART
taxlaw-2819	381	59	which	which	PRON
taxlaw-2819	381	60	the	the	DET
taxlaw-2819	381	61	taxpayer	taxpayer	NOUN
taxlaw-2819	381	62	owed	owe	VERB
taxlaw-2819	381	63	its	its	PRON
taxlaw-2819	381	64	“	"	PUNCT
taxlaw-2819	381	65	economic	economic	ADJ
taxlaw-2819	381	66	allegiance	allegiance	NOUN
taxlaw-2819	381	67	.	.	PUNCT
taxlaw-2819	382	1	”70	”70	PUNCT
taxlaw-2819	383	1	it	it	PRON
taxlaw-2819	383	2	identified	identify	VERB
taxlaw-2819	383	3	the	the	DET
taxlaw-2819	383	4	following	follow	VERB
taxlaw-2819	383	5	four	four	NUM
taxlaw-2819	383	6	factors	factor	NOUN
taxlaw-2819	383	7	for	for	ADP
taxlaw-2819	383	8	determining	determine	VERB
taxlaw-2819	383	9	economic	economic	ADJ
taxlaw-2819	383	10	allegiance	allegiance	NOUN
taxlaw-2819	383	11	:	:	PUNCT
taxlaw-2819	383	12	(	(	PUNCT
taxlaw-2819	383	13	1	1	X
taxlaw-2819	383	14	)	)	PUNCT
taxlaw-2819	383	15	origin	origin	NOUN
taxlaw-2819	383	16	of	of	ADP
taxlaw-2819	383	17	wealth	wealth	NOUN
taxlaw-2819	383	18	,	,	PUNCT
taxlaw-2819	383	19	(	(	PUNCT
taxlaw-2819	383	20	2	2	X
taxlaw-2819	383	21	)	)	PUNCT
taxlaw-2819	383	22	situs	situs	PROPN
taxlaw-2819	383	23	of	of	ADP
taxlaw-2819	383	24	wealth	wealth	NOUN
taxlaw-2819	383	25	,	,	PUNCT
taxlaw-2819	383	26	(	(	PUNCT
taxlaw-2819	383	27	3	3	X
taxlaw-2819	383	28	)	)	PUNCT
taxlaw-2819	383	29	place	place	NOUN
taxlaw-2819	383	30	of	of	ADP
taxlaw-2819	383	31	enforcement	enforcement	NOUN
taxlaw-2819	383	32	rights	right	NOUN
taxlaw-2819	383	33	to	to	ADP
taxlaw-2819	383	34	wealth	wealth	NOUN
taxlaw-2819	383	35	,	,	PUNCT
taxlaw-2819	383	36	and	and	CCONJ
taxlaw-2819	383	37	(	(	PUNCT
taxlaw-2819	383	38	4	4	X
taxlaw-2819	383	39	)	)	PUNCT
taxlaw-2819	383	40	where	where	SCONJ
taxlaw-2819	383	41	wealth	wealth	NOUN
taxlaw-2819	383	42	was	be	AUX
taxlaw-2819	383	43	consumed.71	consumed.71	NOUN
taxlaw-2819	383	44	the	the	DET
taxlaw-2819	383	45	report	report	NOUN
taxlaw-2819	383	46	then	then	ADV
taxlaw-2819	383	47	analyzed	analyze	VERB
taxlaw-2819	383	48	four	four	NUM
taxlaw-2819	383	49	possible	possible	ADJ
taxlaw-2819	383	50	approaches	approach	NOUN
taxlaw-2819	383	51	for	for	ADP
taxlaw-2819	383	52	avoiding	avoid	VERB
taxlaw-2819	383	53	international	international	ADJ
taxlaw-2819	383	54	double	double	ADJ
taxlaw-2819	383	55	taxation	taxation	NOUN
taxlaw-2819	383	56	:	:	PUNCT
taxlaw-2819	383	57	(	(	PUNCT
taxlaw-2819	383	58	option	option	NOUN
taxlaw-2819	383	59	1	1	NUM
taxlaw-2819	383	60	)	)	PUNCT
taxlaw-2819	383	61	country	country	NOUN
taxlaw-2819	383	62	of	of	ADP
taxlaw-2819	383	63	residence	residence	NOUN
taxlaw-2819	383	64	would	would	AUX
taxlaw-2819	383	65	concede	concede	VERB
taxlaw-2819	383	66	all	all	PRON
taxlaw-2819	383	67	taxing	tax	VERB
taxlaw-2819	383	68	jurisdiction	jurisdiction	NOUN
taxlaw-2819	383	69	to	to	ADP
taxlaw-2819	383	70	the	the	DET
taxlaw-2819	383	71	source	source	NOUN
taxlaw-2819	383	72	state	state	NOUN
taxlaw-2819	383	73	;	;	PUNCT
taxlaw-2819	383	74	(	(	PUNCT
taxlaw-2819	383	75	option	option	NOUN
taxlaw-2819	383	76	2	2	NUM
taxlaw-2819	383	77	)	)	PUNCT
taxlaw-2819	383	78	country	country	NOUN
taxlaw-2819	383	79	of	of	ADP
taxlaw-2819	383	80	source	source	NOUN
taxlaw-2819	383	81	would	would	AUX
taxlaw-2819	383	82	concede	concede	VERB
taxlaw-2819	383	83	exclusive	exclusive	ADJ
taxlaw-2819	383	84	taxing	tax	VERB
taxlaw-2819	383	85	jurisdiction	jurisdiction	NOUN
taxlaw-2819	383	86	to	to	ADP
taxlaw-2819	383	87	the	the	DET
taxlaw-2819	383	88	residence	residence	NOUN
taxlaw-2819	383	89	state	state	NOUN
taxlaw-2819	383	90	;	;	PUNCT
taxlaw-2819	383	91	(	(	PUNCT
taxlaw-2819	383	92	option	option	NOUN
taxlaw-2819	383	93	3	3	X
taxlaw-2819	383	94	)	)	PUNCT
taxlaw-2819	383	95	proportional	proportional	ADJ
taxlaw-2819	383	96	allocation	allocation	NOUN
taxlaw-2819	383	97	of	of	ADP
taxlaw-2819	383	98	income	income	NOUN
taxlaw-2819	383	99	between	between	ADP
taxlaw-2819	383	100	the	the	DET
taxlaw-2819	383	101	countries	country	NOUN
taxlaw-2819	383	102	of	of	ADP
taxlaw-2819	383	103	residence	residence	NOUN
taxlaw-2819	383	104	and	and	CCONJ
taxlaw-2819	383	105	source	source	NOUN
taxlaw-2819	383	106	;	;	PUNCT
taxlaw-2819	383	107	or	or	CCONJ
taxlaw-2819	383	108	(	(	PUNCT
taxlaw-2819	383	109	option	option	NOUN
taxlaw-2819	383	110	4	4	NUM
taxlaw-2819	383	111	)	)	PUNCT
taxlaw-2819	383	112	classification	classification	NOUN
taxlaw-2819	383	113	of	of	ADP
taxlaw-2819	383	114	income	income	NOUN
taxlaw-2819	383	115	and	and	CCONJ
taxlaw-2819	383	116	an	an	DET
taxlaw-2819	383	117	assignment	assignment	NOUN
taxlaw-2819	383	118	of	of	ADP
taxlaw-2819	383	119	the	the	DET
taxlaw-2819	383	120	primary	primary	ADJ
taxlaw-2819	383	121	right	right	NOUN
taxlaw-2819	383	122	to	to	PART
taxlaw-2819	383	123	tax	tax	VERB
taxlaw-2819	383	124	such	such	ADJ
taxlaw-2819	383	125	income	income	NOUN
taxlaw-2819	383	126	to	to	ADP
taxlaw-2819	383	127	the	the	DET
taxlaw-2819	383	128	country	country	NOUN
taxlaw-2819	383	129	of	of	ADP
taxlaw-2819	383	130	residence	residence	NOUN
taxlaw-2819	383	131	or	or	CCONJ
taxlaw-2819	383	132	source	source	NOUN
taxlaw-2819	383	133	depending	depend	VERB
taxlaw-2819	383	134	on	on	ADP
taxlaw-2819	383	135	the	the	DET
taxlaw-2819	383	136	type	type	NOUN
taxlaw-2819	383	137	of	of	ADP
taxlaw-2819	383	138	income	income	NOUN
taxlaw-2819	383	139	(	(	PUNCT
taxlaw-2819	383	140	the	the	DET
taxlaw-2819	383	141	socalled	socalled	ADJ
taxlaw-2819	383	142	“	"	PUNCT
taxlaw-2819	383	143	classification	classification	NOUN
taxlaw-2819	383	144	-	-	PUNCT
taxlaw-2819	383	145	and	and	CCONJ
taxlaw-2819	383	146	-	-	PUNCT
taxlaw-2819	383	147	assignment	assignment	NOUN
taxlaw-2819	383	148	approach”).72	approach”).72	ADP
taxlaw-2819	383	149	the	the	DET
taxlaw-2819	383	150	report	report	NOUN
taxlaw-2819	383	151	unanimously	unanimously	ADV
taxlaw-2819	383	152	ruled	rule	VERB
taxlaw-2819	383	153	out	out	ADP
taxlaw-2819	383	154	option	option	NOUN
taxlaw-2819	383	155	1	1	NUM
taxlaw-2819	383	156	’s	’s	PART
taxlaw-2819	383	157	approach	approach	NOUN
taxlaw-2819	383	158	of	of	ADP
taxlaw-2819	383	159	conceding	concede	VERB
taxlaw-2819	383	160	all	all	DET
taxlaw-2819	383	161	taxing	tax	VERB
taxlaw-2819	383	162	jurisdiction	jurisdiction	NOUN
taxlaw-2819	383	163	to	to	ADP
taxlaw-2819	383	164	the	the	DET
taxlaw-2819	383	165	source	source	NOUN
taxlaw-2819	383	166	country	country	NOUN
taxlaw-2819	383	167	because	because	SCONJ
taxlaw-2819	383	168	this	this	PRON
taxlaw-2819	383	169	violated	violate	VERB
taxlaw-2819	383	170	ability	ability	NOUN
taxlaw-2819	383	171	-	-	PUNCT
taxlaw-2819	383	172	to	to	ADP
taxlaw-2819	383	173	-	-	PUNCT
taxlaw-2819	383	174	pay	pay	NOUN
taxlaw-2819	383	175	principles	principle	NOUN
taxlaw-2819	383	176	.	.	PUNCT
taxlaw-2819	384	1	73	73	NUM
taxlaw-2819	385	1	remarkably	remarkably	ADV
taxlaw-2819	385	2	,	,	PUNCT
taxlaw-2819	385	3	the	the	DET
taxlaw-2819	385	4	report	report	NOUN
taxlaw-2819	385	5	expressed	express	VERB
taxlaw-2819	385	6	a	a	DET
taxlaw-2819	385	7	preference	preference	NOUN
taxlaw-2819	385	8	for	for	ADP
taxlaw-2819	385	9	option	option	NOUN
taxlaw-2819	385	10	2	2	NUM
taxlaw-2819	385	11	’s	’s	PART
taxlaw-2819	385	12	approach	approach	NOUN
taxlaw-2819	385	13	of	of	ADP
taxlaw-2819	385	14	exempting	exempt	VERB
taxlaw-2819	385	15	all	all	DET
taxlaw-2819	385	16	income	income	NOUN
taxlaw-2819	385	17	of	of	ADP
taxlaw-2819	385	18	a	a	DET
taxlaw-2819	385	19	nonresident	nonresident	NOUN
taxlaw-2819	385	20	from	from	ADP
taxlaw-2819	385	21	any	any	DET
taxlaw-2819	385	22	source	source	NOUN
taxlaw-2819	385	23	country	country	NOUN
taxlaw-2819	385	24	taxation	taxation	NOUN
taxlaw-2819	385	25	and	and	CCONJ
taxlaw-2819	385	26	thus	thus	ADV
taxlaw-2819	385	27	ceding	cede	VERB
taxlaw-2819	385	28	all	all	PRON
taxlaw-2819	385	29	taxing	tax	VERB
taxlaw-2819	385	30	jurisdiction	jurisdiction	NOUN
taxlaw-2819	385	31	to	to	ADP
taxlaw-2819	385	32	the	the	DET
taxlaw-2819	385	33	country	country	NOUN
taxlaw-2819	385	34	of	of	ADP
taxlaw-2819	385	35	residence	residence	NOUN
taxlaw-2819	385	36	.	.	PUNCT
taxlaw-2819	386	1	74	74	NUM
taxlaw-2819	387	1	but	but	CCONJ
taxlaw-2819	387	2	the	the	DET
taxlaw-2819	387	3	report	report	NOUN
taxlaw-2819	387	4	anticipated	anticipate	VERB
taxlaw-2819	387	5	that	that	SCONJ
taxlaw-2819	387	6	this	this	DET
taxlaw-2819	387	7	recommendation	recommendation	NOUN
taxlaw-2819	387	8	would	would	AUX
taxlaw-2819	387	9	be	be	AUX
taxlaw-2819	387	10	difficult	difficult	ADJ
taxlaw-2819	387	11	to	to	PART
taxlaw-2819	387	12	adopt	adopt	VERB
taxlaw-2819	387	13	because	because	SCONJ
taxlaw-2819	387	14	it	it	PRON
taxlaw-2819	387	15	created	create	VERB
taxlaw-2819	387	16	an	an	DET
taxlaw-2819	387	17	enormous	enormous	ADJ
taxlaw-2819	387	18	disadvantage	disadvantage	NOUN
taxlaw-2819	387	19	to	to	ADP
taxlaw-2819	387	20	debtor	debtor	NOUN
taxlaw-2819	387	21	countries,75	countries,75	NOUN
taxlaw-2819	387	22	so	so	SCONJ
taxlaw-2819	387	23	the	the	DET
taxlaw-2819	387	24	report	report	NOUN
taxlaw-2819	387	25	offered	offer	VERB
taxlaw-2819	387	26	as	as	ADP
taxlaw-2819	387	27	a	a	DET
taxlaw-2819	387	28	secondary	secondary	ADJ
taxlaw-2819	387	29	alternative	alternative	NOUN
taxlaw-2819	387	30	the	the	DET
taxlaw-2819	387	31	recommendation	recommendation	NOUN
taxlaw-2819	387	32	to	to	PART
taxlaw-2819	387	33	classify	classify	VERB
taxlaw-2819	387	34	income	income	NOUN
taxlaw-2819	387	35	into	into	ADP
taxlaw-2819	387	36	various	various	ADJ
taxlaw-2819	387	37	categories	category	NOUN
taxlaw-2819	387	38	and	and	CCONJ
taxlaw-2819	387	39	then	then	ADV
taxlaw-2819	387	40	to	to	PART
taxlaw-2819	387	41	assign	assign	VERB
taxlaw-2819	387	42	taxing	tax	VERB
taxlaw-2819	387	43	jurisdiction	jurisdiction	NOUN
taxlaw-2819	387	44	based	base	VERB
taxlaw-2819	387	45	on	on	ADP
taxlaw-2819	387	46	the	the	DET
taxlaw-2819	387	47	classification	classification	NOUN
taxlaw-2819	387	48	(	(	PUNCT
taxlaw-2819	387	49	option	option	NOUN
taxlaw-2819	387	50	4	4	NUM
taxlaw-2819	387	51	,	,	PUNCT
taxlaw-2819	387	52	the	the	DET
taxlaw-2819	387	53	classification	classification	NOUN
taxlaw-2819	387	54	-	-	PUNCT
taxlaw-2819	387	55	and	and	CCONJ
taxlaw-2819	387	56	-	-	PUNCT
taxlaw-2819	387	57	assignment	assignment	NOUN
taxlaw-2819	387	58	approach	approach	NOUN
taxlaw-2819	387	59	)	)	PUNCT
taxlaw-2819	387	60	.	.	PUNCT
taxlaw-2819	388	1	76	76	NUM
taxlaw-2819	388	2	after	after	ADP
taxlaw-2819	388	3	discussing	discuss	VERB
taxlaw-2819	388	4	its	its	PRON
taxlaw-2819	388	5	rationale	rationale	NOUN
taxlaw-2819	388	6	for	for	SCONJ
taxlaw-2819	388	7	which	which	DET
taxlaw-2819	388	8	jurisdiction	jurisdiction	NOUN
taxlaw-2819	388	9	should	should	AUX
taxlaw-2819	388	10	have	have	VERB
taxlaw-2819	388	11	the	the	DET
taxlaw-2819	388	12	primary	primary	ADJ
taxlaw-2819	388	13	right	right	NOUN
taxlaw-2819	388	14	to	to	PART
taxlaw-2819	388	15	tax	tax	VERB
taxlaw-2819	388	16	each	each	DET
taxlaw-2819	388	17	category	category	NOUN
taxlaw-2819	388	18	of	of	ADP
taxlaw-2819	388	19	income,77	income,77	NOUN
taxlaw-2819	388	20	the	the	DET
taxlaw-2819	388	21	report	report	NOUN
taxlaw-2819	388	22	summarized	summarize	VERB
taxlaw-2819	388	23	its	its	PRON
taxlaw-2819	388	24	allocation	allocation	NOUN
taxlaw-2819	388	25	of	of	ADP
taxlaw-2819	388	26	taxing	tax	VERB
taxlaw-2819	388	27	jurisdiction	jurisdiction	NOUN
taxlaw-2819	388	28	for	for	ADP
taxlaw-2819	388	29	each	each	DET
taxlaw-2819	388	30	category	category	NOUN
taxlaw-2819	388	31	of	of	ADP
taxlaw-2819	388	32	income	income	NOUN
taxlaw-2819	388	33	in	in	ADP
taxlaw-2819	388	34	the	the	DET
taxlaw-2819	388	35	following	follow	VERB
taxlaw-2819	388	36	manner	manner	NOUN
taxlaw-2819	388	37	:	:	PUNCT
taxlaw-2819	388	38	68	68	NUM
taxlaw-2819	388	39	edwin	edwin	PROPN
taxlaw-2819	388	40	r.a	r.a	PROPN
taxlaw-2819	388	41	.	.	PROPN
taxlaw-2819	388	42	seligman	seligman	PROPN
taxlaw-2819	388	43	,	,	PUNCT
taxlaw-2819	388	44	double	double	ADJ
taxlaw-2819	388	45	taxation	taxation	NOUN
taxlaw-2819	388	46	and	and	CCONJ
taxlaw-2819	388	47	international	international	ADJ
taxlaw-2819	388	48	fiscal	fiscal	ADJ
taxlaw-2819	388	49	cooperation	cooperation	NOUN
taxlaw-2819	388	50	14–15	14–15	NUM
taxlaw-2819	388	51	(	(	PUNCT
taxlaw-2819	388	52	1928	1928	NUM
taxlaw-2819	388	53	)	)	PUNCT
taxlaw-2819	388	54	.	.	PUNCT
taxlaw-2819	389	1	69	69	NUM
taxlaw-2819	389	2	1923	1923	NUM
taxlaw-2819	389	3	economic	economic	ADJ
taxlaw-2819	389	4	experts	expert	NOUN
taxlaw-2819	389	5	report	report	NOUN
taxlaw-2819	389	6	,	,	PUNCT
taxlaw-2819	389	7	supra	supra	PROPN
taxlaw-2819	389	8	note	note	NOUN
taxlaw-2819	389	9	67	67	NUM
taxlaw-2819	389	10	.	.	PUNCT
taxlaw-2819	389	11	70	70	NUM
taxlaw-2819	390	1	i	i	PRON
taxlaw-2819	390	2	d.	d.	PROPN
taxlaw-2819	390	3	at	at	ADP
taxlaw-2819	390	4	20–22	20–22	NUM
taxlaw-2819	390	5	.	.	PUNCT
taxlaw-2819	391	1	71	71	NUM
taxlaw-2819	392	1	i	i	PRON
taxlaw-2819	392	2	d.	d.	PROPN
taxlaw-2819	392	3	at	at	ADP
taxlaw-2819	392	4	22–27	22–27	NUM
taxlaw-2819	392	5	.	.	PUNCT
taxlaw-2819	393	1	72	72	NUM
taxlaw-2819	394	1	i	i	PRON
taxlaw-2819	394	2	d.	d.	PROPN
taxlaw-2819	394	3	at	at	ADP
taxlaw-2819	394	4	40–42	40–42	PROPN
taxlaw-2819	394	5	.	.	PROPN
taxlaw-2819	395	1	73	73	NUM
taxlaw-2819	396	1	i	i	PRON
taxlaw-2819	396	2	d.	d.	PROPN
taxlaw-2819	396	3	at	at	ADP
taxlaw-2819	396	4	48	48	NUM
taxlaw-2819	396	5	.	.	PUNCT
taxlaw-2819	397	1	74	74	NUM
taxlaw-2819	398	1	i	i	PRON
taxlaw-2819	398	2	d.	d.	PROPN
taxlaw-2819	398	3	at	at	ADP
taxlaw-2819	398	4	48	48	NUM
taxlaw-2819	398	5	,	,	PUNCT
taxlaw-2819	398	6	51	51	NUM
taxlaw-2819	398	7	.	.	NUM
taxlaw-2819	399	1	75	75	NUM
taxlaw-2819	400	1	i	i	PRON
taxlaw-2819	400	2	d.	d.	NOUN
taxlaw-2819	400	3	at	at	ADP
taxlaw-2819	400	4	48–49	48–49	NUM
taxlaw-2819	400	5	.	.	PUNCT
taxlaw-2819	401	1	in	in	ADP
taxlaw-2819	401	2	fact	fact	NOUN
taxlaw-2819	401	3	,	,	PUNCT
taxlaw-2819	401	4	developing	develop	VERB
taxlaw-2819	401	5	countries	country	NOUN
taxlaw-2819	401	6	in	in	ADP
taxlaw-2819	401	7	twenty	twenty	NUM
taxlaw-2819	401	8	subsequent	subsequent	ADJ
taxlaw-2819	401	9	years	year	NOUN
taxlaw-2819	401	10	proposed	propose	VERB
taxlaw-2819	401	11	their	their	PRON
taxlaw-2819	401	12	own	own	ADJ
taxlaw-2819	401	13	model	model	NOUN
taxlaw-2819	401	14	tax	tax	NOUN
taxlaw-2819	401	15	treaty	treaty	NOUN
taxlaw-2819	401	16	that	that	PRON
taxlaw-2819	401	17	would	would	AUX
taxlaw-2819	401	18	repudiate	repudiate	VERB
taxlaw-2819	401	19	option	option	NOUN
taxlaw-2819	401	20	2	2	NUM
taxlaw-2819	401	21	and	and	CCONJ
taxlaw-2819	401	22	opt	opt	NOUN
taxlaw-2819	401	23	for	for	ADP
taxlaw-2819	401	24	option	option	NOUN
taxlaw-2819	401	25	1	1	NUM
taxlaw-2819	401	26	,	,	PUNCT
taxlaw-2819	401	27	thus	thus	ADV
taxlaw-2819	401	28	advocating	advocate	VERB
taxlaw-2819	401	29	the	the	DET
taxlaw-2819	401	30	exact	exact	ADJ
taxlaw-2819	401	31	opposite	opposite	ADJ
taxlaw-2819	401	32	position	position	NOUN
taxlaw-2819	401	33	as	as	ADP
taxlaw-2819	401	34	the	the	DET
taxlaw-2819	401	35	one	one	NOUN
taxlaw-2819	401	36	endorsed	endorse	VERB
taxlaw-2819	401	37	by	by	ADP
taxlaw-2819	401	38	the	the	DET
taxlaw-2819	401	39	1923	1923	NUM
taxlaw-2819	401	40	economic	economic	ADJ
taxlaw-2819	401	41	experts	expert	NOUN
taxlaw-2819	401	42	report	report	NOUN
taxlaw-2819	401	43	.	.	PUNCT
taxlaw-2819	402	1	see	see	VERB
taxlaw-2819	402	2	part	part	NOUN
taxlaw-2819	402	3	vii	vii	PROPN
taxlaw-2819	402	4	,	,	PUNCT
taxlaw-2819	402	5	infra	infra	NOUN
taxlaw-2819	402	6	.	.	PUNCT
taxlaw-2819	403	1	76	76	NUM
taxlaw-2819	404	1	i	i	PRON
taxlaw-2819	404	2	d.	d.	PROPN
taxlaw-2819	404	3	at	at	ADP
taxlaw-2819	404	4	49–51	49–51	PROPN
taxlaw-2819	404	5	.	.	PUNCT
taxlaw-2819	405	1	77	77	NUM
taxlaw-2819	406	1	i	i	PRON
taxlaw-2819	406	2	d.	d.	NOUN
taxlaw-2819	406	3	at	at	ADP
taxlaw-2819	406	4	27–38	27–38	NUM
taxlaw-2819	406	5	.	.	PUNCT
taxlaw-2819	407	1	20	20	NUM
taxlaw-2819	407	2	columbia	columbia	PROPN
taxlaw-2819	407	3	journal	journal	PROPN
taxlaw-2819	407	4	of	of	ADP
taxlaw-2819	407	5	tax	tax	NOUN
taxlaw-2819	407	6	law	law	NOUN
taxlaw-2819	407	7	[	[	X
taxlaw-2819	407	8	vol.5:1	vol.5:1	ADJ
taxlaw-2819	407	9	table	table	NOUN
taxlaw-2819	407	10	78	78	NUM
taxlaw-2819	407	11	category	category	NOUN
taxlaw-2819	407	12	of	of	ADP
taxlaw-2819	407	13	wealth	wealth	NOUN
taxlaw-2819	407	14	preponderant	preponderant	ADJ
taxlaw-2819	407	15	element	element	NOUN
taxlaw-2819	407	16	origin79	origin79	NOUN
taxlaw-2819	407	17	domicile80	domicile80	PROPN
taxlaw-2819	407	18	i.	i.	PROPN
taxlaw-2819	407	19	land	land	PROPN
taxlaw-2819	407	20	x	x	SYM
taxlaw-2819	407	21	ii	ii	NOUN
taxlaw-2819	407	22	a.	a.	NOUN
taxlaw-2819	407	23	mines	mine	NOUN
taxlaw-2819	407	24	,	,	PUNCT
taxlaw-2819	407	25	oil	oil	NOUN
taxlaw-2819	407	26	wells	well	NOUN
taxlaw-2819	407	27	,	,	PUNCT
taxlaw-2819	407	28	etc	etc	X
taxlaw-2819	407	29	.	.	X
taxlaw-2819	407	30	x	x	PROPN
taxlaw-2819	407	31	ii	ii	PROPN
taxlaw-2819	407	32	b.	b.	PROPN
taxlaw-2819	407	33	commercial	commercial	PROPN
taxlaw-2819	407	34	establishments	establishment	NOUN
taxlaw-2819	407	35	x	x	SYM
taxlaw-2819	407	36	iii	iii	NUM
taxlaw-2819	407	37	a.	a.	NOUN
taxlaw-2819	407	38	agricultural	agricultural	ADJ
taxlaw-2819	407	39	implements	implement	NOUN
taxlaw-2819	407	40	,	,	PUNCT
taxlaw-2819	407	41	machinery	machinery	NOUN
taxlaw-2819	407	42	,	,	PUNCT
taxlaw-2819	407	43	flocks	flock	NOUN
taxlaw-2819	407	44	,	,	PUNCT
taxlaw-2819	407	45	and	and	CCONJ
taxlaw-2819	407	46	herds	herd	NOUN
taxlaw-2819	407	47	x	x	SYM
taxlaw-2819	407	48	iii	iii	PROPN
taxlaw-2819	407	49	b.	b.	PROPN
taxlaw-2819	407	50	money	money	PROPN
taxlaw-2819	407	51	,	,	PUNCT
taxlaw-2819	407	52	jewelry	jewelry	NOUN
taxlaw-2819	407	53	,	,	PUNCT
taxlaw-2819	407	54	furniture	furniture	NOUN
taxlaw-2819	407	55	,	,	PUNCT
taxlaw-2819	407	56	etc	etc	X
taxlaw-2819	407	57	.	.	X
taxlaw-2819	407	58	x	x	SYM
taxlaw-2819	407	59	iv	iv	X
taxlaw-2819	407	60	.	.	PUNCT
taxlaw-2819	407	61	vessels	vessel	NOUN
taxlaw-2819	407	62	x	x	SYM
taxlaw-2819	407	63	(	(	PUNCT
taxlaw-2819	407	64	regist	regist	NOUN
taxlaw-2819	407	65	)	)	PUNCT
taxlaw-2819	407	66	v	v	NOUN
taxlaw-2819	407	67	a.	a.	NOUN
taxlaw-2819	407	68	mortgages	mortgage	NOUN
taxlaw-2819	407	69	x	x	INTJ
taxlaw-2819	407	70	(	(	PUNCT
taxlaw-2819	407	71	prop’y	prop’y	NUM
taxlaw-2819	407	72	)	)	PUNCT
taxlaw-2819	407	73	x	x	X
taxlaw-2819	407	74	(	(	PUNCT
taxlaw-2819	407	75	income	income	NOUN
taxlaw-2819	407	76	)	)	PUNCT
taxlaw-2819	407	77	v	v	PROPN
taxlaw-2819	407	78	b.	b.	PROPN
taxlaw-2819	407	79	corporate	corporate	ADJ
taxlaw-2819	407	80	shares	share	NOUN
taxlaw-2819	407	81	x	x	PROPN
taxlaw-2819	407	82	v	v	ADP
taxlaw-2819	407	83	c.	c.	PROPN
taxlaw-2819	407	84	corporate	corporate	ADJ
taxlaw-2819	407	85	bonds	bond	NOUN
taxlaw-2819	407	86	x	x	X
taxlaw-2819	407	87	v	v	ADP
taxlaw-2819	407	88	d.	d.	PROPN
taxlaw-2819	407	89	public	public	PROPN
taxlaw-2819	407	90	securities	security	NOUN
taxlaw-2819	407	91	x	x	SYM
taxlaw-2819	407	92	v	v	ADP
taxlaw-2819	407	93	e.	e.	PROPN
taxlaw-2819	407	94	general	general	PROPN
taxlaw-2819	407	95	credits	credit	NOUN
taxlaw-2819	407	96	x	x	X
taxlaw-2819	407	97	vi	vi	X
taxlaw-2819	407	98	.	.	PUNCT
taxlaw-2819	407	99	professional	professional	ADJ
taxlaw-2819	407	100	earnings	earning	NOUN
taxlaw-2819	407	101	x	x	PUNCT
taxlaw-2819	407	102	this	this	DET
taxlaw-2819	407	103	categorization	categorization	NOUN
taxlaw-2819	407	104	of	of	ADP
taxlaw-2819	407	105	the	the	DET
taxlaw-2819	407	106	right	right	NOUN
taxlaw-2819	407	107	to	to	PART
taxlaw-2819	407	108	tax	tax	NOUN
taxlaw-2819	407	109	income	income	NOUN
taxlaw-2819	407	110	is	be	AUX
taxlaw-2819	407	111	emblematic	emblematic	ADJ
taxlaw-2819	407	112	of	of	ADP
taxlaw-2819	407	113	the	the	DET
taxlaw-2819	407	114	economic	economic	ADJ
taxlaw-2819	407	115	relationships	relationship	NOUN
taxlaw-2819	407	116	of	of	ADP
taxlaw-2819	407	117	the	the	DET
taxlaw-2819	407	118	time	time	NOUN
taxlaw-2819	407	119	.	.	PUNCT
taxlaw-2819	408	1	it	it	PRON
taxlaw-2819	408	2	essentially	essentially	ADV
taxlaw-2819	408	3	rests	rest	VERB
taxlaw-2819	408	4	on	on	ADP
taxlaw-2819	408	5	the	the	DET
taxlaw-2819	408	6	foundational	foundational	ADJ
taxlaw-2819	408	7	belief	belief	NOUN
taxlaw-2819	408	8	that	that	SCONJ
taxlaw-2819	408	9	parent	parent	NOUN
taxlaw-2819	408	10	companies	company	NOUN
taxlaw-2819	408	11	(	(	PUNCT
taxlaw-2819	408	12	imperialco	imperialco	NOUN
taxlaw-2819	408	13	in	in	ADP
taxlaw-2819	408	14	mercantilist	mercantilist	ADJ
taxlaw-2819	408	15	paradigm	paradigm	NOUN
taxlaw-2819	408	16	example	example	NOUN
taxlaw-2819	408	17	in	in	ADP
taxlaw-2819	408	18	section	section	PROPN
taxlaw-2819	408	19	ii	ii	PROPN
taxlaw-2819	408	20	)	)	PUNCT
taxlaw-2819	408	21	provided	provide	VERB
taxlaw-2819	408	22	the	the	DET
taxlaw-2819	408	23	knowledge	knowledge	NOUN
taxlaw-2819	408	24	and	and	CCONJ
taxlaw-2819	408	25	capital	capital	NOUN
taxlaw-2819	408	26	to	to	PART
taxlaw-2819	408	27	conduct	conduct	VERB
taxlaw-2819	408	28	operations	operation	NOUN
taxlaw-2819	408	29	in	in	ADP
taxlaw-2819	408	30	foreign	foreign	ADJ
taxlaw-2819	408	31	countries	country	NOUN
taxlaw-2819	408	32	by	by	ADP
taxlaw-2819	408	33	local	local	ADJ
taxlaw-2819	408	34	subsidiaries	subsidiary	NOUN
taxlaw-2819	408	35	(	(	PUNCT
taxlaw-2819	408	36	indiaco	indiaco	ADV
taxlaw-2819	408	37	)	)	PUNCT
taxlaw-2819	408	38	.	.	PUNCT
taxlaw-2819	409	1	the	the	DET
taxlaw-2819	409	2	right	right	NOUN
taxlaw-2819	409	3	to	to	PART
taxlaw-2819	409	4	tax	tax	NOUN
taxlaw-2819	409	5	income	income	NOUN
taxlaw-2819	409	6	from	from	ADP
taxlaw-2819	409	7	operations	operation	NOUN
taxlaw-2819	409	8	occurring	occur	VERB
taxlaw-2819	409	9	in	in	ADP
taxlaw-2819	409	10	the	the	DET
taxlaw-2819	409	11	source	source	NOUN
taxlaw-2819	409	12	(	(	PUNCT
taxlaw-2819	409	13	or	or	CCONJ
taxlaw-2819	409	14	colony	colony	NOUN
taxlaw-2819	409	15	)	)	PUNCT
taxlaw-2819	409	16	country	country	NOUN
taxlaw-2819	409	17	was	be	AUX
taxlaw-2819	409	18	allocated	allocate	VERB
taxlaw-2819	409	19	to	to	ADP
taxlaw-2819	409	20	the	the	DET
taxlaw-2819	409	21	source	source	NOUN
taxlaw-2819	409	22	country	country	NOUN
taxlaw-2819	409	23	(	(	PUNCT
taxlaw-2819	409	24	the	the	DET
taxlaw-2819	409	25	“	"	PUNCT
taxlaw-2819	409	26	origin	origin	NOUN
taxlaw-2819	409	27	country	country	NOUN
taxlaw-2819	409	28	”	"	PUNCT
taxlaw-2819	409	29	in	in	ADP
taxlaw-2819	409	30	the	the	DET
taxlaw-2819	409	31	table	table	NOUN
taxlaw-2819	409	32	)	)	PUNCT
taxlaw-2819	409	33	while	while	SCONJ
taxlaw-2819	409	34	taxation	taxation	NOUN
taxlaw-2819	409	35	authority	authority	NOUN
taxlaw-2819	409	36	relating	relate	VERB
taxlaw-2819	409	37	to	to	ADP
taxlaw-2819	409	38	other	other	ADJ
taxlaw-2819	409	39	income	income	NOUN
taxlaw-2819	409	40	was	be	AUX
taxlaw-2819	409	41	allocated	allocate	VERB
taxlaw-2819	409	42	to	to	ADP
taxlaw-2819	409	43	the	the	DET
taxlaw-2819	409	44	place	place	NOUN
taxlaw-2819	409	45	of	of	ADP
taxlaw-2819	409	46	residence	residence	NOUN
taxlaw-2819	409	47	of	of	ADP
taxlaw-2819	409	48	the	the	DET
taxlaw-2819	409	49	parent	parent	NOUN
taxlaw-2819	409	50	company	company	NOUN
taxlaw-2819	409	51	(	(	PUNCT
taxlaw-2819	409	52	“	"	PUNCT
taxlaw-2819	409	53	domicile	domicile	NOUN
taxlaw-2819	409	54	country	country	NOUN
taxlaw-2819	409	55	”	"	PUNCT
taxlaw-2819	409	56	in	in	ADP
taxlaw-2819	409	57	the	the	DET
taxlaw-2819	409	58	table	table	NOUN
taxlaw-2819	409	59	)	)	PUNCT
taxlaw-2819	409	60	.	.	PUNCT
taxlaw-2819	410	1	this	this	DET
taxlaw-2819	410	2	categorization	categorization	NOUN
taxlaw-2819	410	3	was	be	AUX
taxlaw-2819	410	4	not	not	PART
taxlaw-2819	410	5	based	base	VERB
taxlaw-2819	410	6	on	on	ADP
taxlaw-2819	410	7	any	any	DET
taxlaw-2819	410	8	analysis	analysis	NOUN
taxlaw-2819	410	9	of	of	ADP
taxlaw-2819	410	10	the	the	DET
taxlaw-2819	410	11	relative	relative	ADJ
taxlaw-2819	410	12	economic	economic	ADJ
taxlaw-2819	410	13	contributions	contribution	NOUN
taxlaw-2819	410	14	of	of	ADP
taxlaw-2819	410	15	the	the	DET
taxlaw-2819	410	16	various	various	ADJ
taxlaw-2819	410	17	business	business	NOUN
taxlaw-2819	410	18	activities	activity	NOUN
taxlaw-2819	410	19	to	to	ADP
taxlaw-2819	410	20	the	the	DET
taxlaw-2819	410	21	actual	actual	ADJ
taxlaw-2819	410	22	profits	profit	NOUN
taxlaw-2819	410	23	earned	earn	VERB
taxlaw-2819	410	24	by	by	ADP
taxlaw-2819	410	25	the	the	DET
taxlaw-2819	410	26	respective	respective	ADJ
taxlaw-2819	410	27	companies	company	NOUN
taxlaw-2819	410	28	.	.	PUNCT
taxlaw-2819	411	1	in	in	ADP
taxlaw-2819	411	2	the	the	DET
taxlaw-2819	411	3	mercantilist	mercantilist	NOUN
taxlaw-2819	411	4	paradigm	paradigm	NOUN
taxlaw-2819	411	5	example	example	NOUN
taxlaw-2819	411	6	in	in	ADP
taxlaw-2819	411	7	section	section	PROPN
taxlaw-2819	411	8	ii	ii	PROPN
taxlaw-2819	411	9	,	,	PUNCT
taxlaw-2819	411	10	the	the	DET
taxlaw-2819	411	11	classification	classification	NOUN
taxlaw-2819	411	12	-	-	PUNCT
taxlaw-2819	411	13	andassignment	andassignment	NOUN
taxlaw-2819	411	14	approach	approach	NOUN
taxlaw-2819	411	15	would	would	AUX
taxlaw-2819	411	16	result	result	VERB
taxlaw-2819	411	17	in	in	ADP
taxlaw-2819	411	18	indiaco	indiaco	NOUN
taxlaw-2819	411	19	having	have	VERB
taxlaw-2819	411	20	the	the	DET
taxlaw-2819	411	21	right	right	NOUN
taxlaw-2819	411	22	to	to	PART
taxlaw-2819	411	23	tax	tax	VERB
taxlaw-2819	411	24	profits	profit	NOUN
taxlaw-2819	411	25	attributable	attributable	ADJ
taxlaw-2819	411	26	to	to	ADP
taxlaw-2819	411	27	78	78	NUM
taxlaw-2819	412	1	i	i	PRON
taxlaw-2819	412	2	d.	d.	NOUN
taxlaw-2819	412	3	at	at	ADP
taxlaw-2819	412	4	39	39	NUM
taxlaw-2819	412	5	.	.	PUNCT
taxlaw-2819	413	1	79	79	NUM
taxlaw-2819	413	2	“	"	PUNCT
taxlaw-2819	413	3	origin	origin	NOUN
taxlaw-2819	413	4	”	"	PUNCT
taxlaw-2819	413	5	should	should	AUX
taxlaw-2819	413	6	be	be	AUX
taxlaw-2819	413	7	read	read	VERB
taxlaw-2819	413	8	as	as	ADP
taxlaw-2819	413	9	source	source	NOUN
taxlaw-2819	413	10	country	country	NOUN
taxlaw-2819	413	11	.	.	PUNCT
taxlaw-2819	414	1	80	80	NUM
taxlaw-2819	414	2	“	"	PUNCT
taxlaw-2819	414	3	domicile	domicile	NOUN
taxlaw-2819	414	4	”	"	PUNCT
taxlaw-2819	414	5	should	should	AUX
taxlaw-2819	414	6	be	be	AUX
taxlaw-2819	414	7	read	read	VERB
taxlaw-2819	414	8	as	as	ADP
taxlaw-2819	414	9	residence	residence	NOUN
taxlaw-2819	414	10	country	country	NOUN
taxlaw-2819	414	11	.	.	PUNCT
taxlaw-2819	415	1	2013	2013	NUM
taxlaw-2819	415	2	]	]	PUNCT
taxlaw-2819	415	3	income	income	NOUN
taxlaw-2819	415	4	tax	tax	NOUN
taxlaw-2819	415	5	treaty	treaty	NOUN
taxlaw-2819	415	6	policy	policy	NOUN
taxlaw-2819	415	7	in	in	ADP
taxlaw-2819	415	8	the	the	DET
taxlaw-2819	415	9	21st	21st	ADJ
taxlaw-2819	415	10	century	century	NOUN
taxlaw-2819	415	11	:	:	PUNCT
taxlaw-2819	415	12	21	21	NUM
taxlaw-2819	415	13	residence	residence	NOUN
taxlaw-2819	415	14	vs.	vs.	ADP
taxlaw-2819	415	15	source	source	NOUN
taxlaw-2819	415	16	the	the	DET
taxlaw-2819	415	17	production	production	NOUN
taxlaw-2819	415	18	of	of	ADP
taxlaw-2819	415	19	cotton	cotton	NOUN
taxlaw-2819	415	20	or	or	CCONJ
taxlaw-2819	415	21	its	its	PRON
taxlaw-2819	415	22	conversion	conversion	NOUN
taxlaw-2819	415	23	into	into	ADP
taxlaw-2819	415	24	commercial	commercial	ADJ
taxlaw-2819	415	25	products	product	NOUN
taxlaw-2819	415	26	.	.	PUNCT
taxlaw-2819	416	1	to	to	ADP
taxlaw-2819	416	2	the	the	DET
taxlaw-2819	416	3	extent	extent	NOUN
taxlaw-2819	416	4	that	that	SCONJ
taxlaw-2819	416	5	profits	profit	NOUN
taxlaw-2819	416	6	were	be	AUX
taxlaw-2819	416	7	earned	earn	VERB
taxlaw-2819	416	8	from	from	ADP
taxlaw-2819	416	9	the	the	DET
taxlaw-2819	416	10	use	use	NOUN
taxlaw-2819	416	11	of	of	ADP
taxlaw-2819	416	12	capital	capital	NOUN
taxlaw-2819	416	13	(	(	PUNCT
taxlaw-2819	416	14	corporate	corporate	ADJ
taxlaw-2819	416	15	bonds	bond	NOUN
taxlaw-2819	416	16	)	)	PUNCT
taxlaw-2819	416	17	,	,	PUNCT
taxlaw-2819	416	18	know	know	NOUN
taxlaw-2819	416	19	-	-	PUNCT
taxlaw-2819	416	20	how	how	SCONJ
taxlaw-2819	416	21	(	(	PUNCT
taxlaw-2819	416	22	professional	professional	ADJ
taxlaw-2819	416	23	earnings	earning	NOUN
taxlaw-2819	416	24	)	)	PUNCT
taxlaw-2819	416	25	,	,	PUNCT
taxlaw-2819	416	26	sale	sale	NOUN
taxlaw-2819	416	27	of	of	ADP
taxlaw-2819	416	28	goods	good	NOUN
taxlaw-2819	416	29	in	in	ADP
taxlaw-2819	416	30	other	other	ADJ
taxlaw-2819	416	31	countries	country	NOUN
taxlaw-2819	416	32	,	,	PUNCT
taxlaw-2819	416	33	or	or	CCONJ
taxlaw-2819	416	34	dividends	dividend	NOUN
taxlaw-2819	416	35	(	(	PUNCT
taxlaw-2819	416	36	corporate	corporate	ADJ
taxlaw-2819	416	37	shares	share	NOUN
taxlaw-2819	416	38	or	or	CCONJ
taxlaw-2819	416	39	public	public	ADJ
taxlaw-2819	416	40	securities	security	NOUN
taxlaw-2819	416	41	)	)	PUNCT
taxlaw-2819	416	42	,	,	PUNCT
taxlaw-2819	416	43	the	the	DET
taxlaw-2819	416	44	right	right	NOUN
taxlaw-2819	416	45	to	to	PART
taxlaw-2819	416	46	tax	tax	VERB
taxlaw-2819	416	47	such	such	ADJ
taxlaw-2819	416	48	items	item	NOUN
taxlaw-2819	416	49	resided	reside	VERB
taxlaw-2819	416	50	in	in	ADP
taxlaw-2819	416	51	the	the	DET
taxlaw-2819	416	52	domiciliary	domiciliary	NOUN
taxlaw-2819	416	53	or	or	CCONJ
taxlaw-2819	416	54	residence	residence	NOUN
taxlaw-2819	416	55	country	country	NOUN
taxlaw-2819	416	56	(	(	PUNCT
taxlaw-2819	416	57	imperialco	imperialco	NOUN
taxlaw-2819	416	58	)	)	PUNCT
taxlaw-2819	416	59	.	.	PUNCT
taxlaw-2819	417	1	the	the	DET
taxlaw-2819	417	2	1923	1923	NUM
taxlaw-2819	417	3	economic	economic	ADJ
taxlaw-2819	417	4	experts	expert	NOUN
taxlaw-2819	417	5	report	report	NOUN
taxlaw-2819	417	6	recognized	recognize	VERB
taxlaw-2819	417	7	that	that	SCONJ
taxlaw-2819	417	8	the	the	DET
taxlaw-2819	417	9	classification	classification	NOUN
taxlaw-2819	417	10	-	-	PUNCT
taxlaw-2819	417	11	andassignment	andassignment	NOUN
taxlaw-2819	417	12	approach	approach	NOUN
taxlaw-2819	417	13	might	might	AUX
taxlaw-2819	417	14	misallocate	misallocate	VERB
taxlaw-2819	417	15	income	income	NOUN
taxlaw-2819	417	16	in	in	ADP
taxlaw-2819	417	17	a	a	DET
taxlaw-2819	417	18	particular	particular	ADJ
taxlaw-2819	417	19	case	case	NOUN
taxlaw-2819	417	20	,	,	PUNCT
taxlaw-2819	417	21	but	but	CCONJ
taxlaw-2819	417	22	the	the	DET
taxlaw-2819	417	23	economic	economic	ADJ
taxlaw-2819	417	24	experts	expert	NOUN
taxlaw-2819	417	25	took	take	VERB
taxlaw-2819	417	26	comfort	comfort	NOUN
taxlaw-2819	417	27	in	in	ADP
taxlaw-2819	417	28	the	the	DET
taxlaw-2819	417	29	view	view	NOUN
taxlaw-2819	417	30	that	that	SCONJ
taxlaw-2819	417	31	it	it	PRON
taxlaw-2819	417	32	was	be	AUX
taxlaw-2819	417	33	unclear	unclear	ADJ
taxlaw-2819	417	34	at	at	ADP
taxlaw-2819	417	35	the	the	DET
taxlaw-2819	417	36	outset	outset	NOUN
taxlaw-2819	417	37	which	which	DET
taxlaw-2819	417	38	country	country	NOUN
taxlaw-2819	417	39	would	would	AUX
taxlaw-2819	417	40	be	be	AUX
taxlaw-2819	417	41	a	a	DET
taxlaw-2819	417	42	net	net	ADJ
taxlaw-2819	417	43	beneficiary	beneficiary	NOUN
taxlaw-2819	417	44	from	from	ADP
taxlaw-2819	417	45	an	an	DET
taxlaw-2819	417	46	overly	overly	ADV
taxlaw-2819	417	47	generous	generous	ADJ
taxlaw-2819	417	48	allocation	allocation	NOUN
taxlaw-2819	417	49	of	of	ADP
taxlaw-2819	417	50	taxing	tax	VERB
taxlaw-2819	417	51	jurisdiction	jurisdiction	NOUN
taxlaw-2819	417	52	.	.	PUNCT
taxlaw-2819	418	1	81	81	NUM
taxlaw-2819	418	2	furthermore	furthermore	ADV
taxlaw-2819	418	3	,	,	PUNCT
taxlaw-2819	418	4	even	even	ADV
taxlaw-2819	418	5	if	if	SCONJ
taxlaw-2819	418	6	overly	overly	ADV
taxlaw-2819	418	7	generous	generous	ADJ
taxlaw-2819	418	8	,	,	PUNCT
taxlaw-2819	418	9	the	the	DET
taxlaw-2819	418	10	1923	1923	NUM
taxlaw-2819	418	11	economic	economic	ADJ
taxlaw-2819	418	12	experts	expert	NOUN
taxlaw-2819	418	13	report	report	NOUN
taxlaw-2819	418	14	advocated	advocate	VERB
taxlaw-2819	418	15	that	that	DET
taxlaw-2819	418	16	option	option	NOUN
taxlaw-2819	418	17	2	2	NUM
taxlaw-2819	418	18	’s	’s	PART
taxlaw-2819	418	19	maximum	maximum	ADJ
taxlaw-2819	418	20	allocation	allocation	NOUN
taxlaw-2819	418	21	to	to	ADP
taxlaw-2819	418	22	the	the	DET
taxlaw-2819	418	23	country	country	NOUN
taxlaw-2819	418	24	of	of	ADP
taxlaw-2819	418	25	residence	residence	NOUN
taxlaw-2819	418	26	with	with	ADP
taxlaw-2819	418	27	respect	respect	NOUN
taxlaw-2819	418	28	to	to	ADP
taxlaw-2819	418	29	treaties	treaty	NOUN
taxlaw-2819	418	30	entered	enter	VERB
taxlaw-2819	418	31	into	into	ADP
taxlaw-2819	418	32	between	between	ADP
taxlaw-2819	418	33	developed	develop	VERB
taxlaw-2819	418	34	countries	country	NOUN
taxlaw-2819	418	35	that	that	PRON
taxlaw-2819	418	36	are	be	AUX
taxlaw-2819	418	37	on	on	ADP
taxlaw-2819	418	38	“	"	PUNCT
taxlaw-2819	418	39	equal	equal	ADJ
taxlaw-2819	418	40	footing	footing	NOUN
taxlaw-2819	418	41	”	"	PUNCT
taxlaw-2819	418	42	would	would	AUX
taxlaw-2819	418	43	represent	represent	VERB
taxlaw-2819	418	44	a	a	DET
taxlaw-2819	418	45	desirable	desirable	ADJ
taxlaw-2819	418	46	outcome	outcome	NOUN
taxlaw-2819	418	47	.	.	PUNCT
taxlaw-2819	419	1	82	82	NUM
taxlaw-2819	420	1	the	the	DET
taxlaw-2819	420	2	report	report	NOUN
taxlaw-2819	420	3	commented	comment	VERB
taxlaw-2819	420	4	in	in	ADP
taxlaw-2819	420	5	passing	pass	VERB
taxlaw-2819	420	6	that	that	SCONJ
taxlaw-2819	420	7	the	the	DET
taxlaw-2819	420	8	classification	classification	NOUN
taxlaw-2819	420	9	-	-	PUNCT
taxlaw-2819	420	10	andassignment	andassignment	NOUN
taxlaw-2819	420	11	approach	approach	NOUN
taxlaw-2819	420	12	might	might	AUX
taxlaw-2819	420	13	provide	provide	VERB
taxlaw-2819	420	14	taxpayers	taxpayer	NOUN
taxlaw-2819	420	15	with	with	ADP
taxlaw-2819	420	16	a	a	DET
taxlaw-2819	420	17	de	de	X
taxlaw-2819	420	18	facto	facto	X
taxlaw-2819	420	19	tax	tax	NOUN
taxlaw-2819	420	20	election	election	NOUN
taxlaw-2819	420	21	due	due	ADP
taxlaw-2819	420	22	to	to	ADP
taxlaw-2819	420	23	their	their	PRON
taxlaw-2819	420	24	ability	ability	NOUN
taxlaw-2819	420	25	to	to	PART
taxlaw-2819	420	26	create	create	VERB
taxlaw-2819	420	27	intermediate	intermediate	ADJ
taxlaw-2819	420	28	holding	hold	VERB
taxlaw-2819	420	29	companies	company	NOUN
taxlaw-2819	420	30	in	in	ADP
taxlaw-2819	420	31	tax	tax	NOUN
taxlaw-2819	420	32	-	-	PUNCT
taxlaw-2819	420	33	favorable	favorable	ADJ
taxlaw-2819	420	34	resident	resident	ADJ
taxlaw-2819	420	35	jurisdictions	jurisdiction	NOUN
taxlaw-2819	420	36	,	,	PUNCT
taxlaw-2819	420	37	but	but	CCONJ
taxlaw-2819	420	38	this	this	PRON
taxlaw-2819	420	39	did	do	AUX
taxlaw-2819	420	40	not	not	PART
taxlaw-2819	420	41	cause	cause	VERB
taxlaw-2819	420	42	the	the	DET
taxlaw-2819	420	43	committee	committee	NOUN
taxlaw-2819	420	44	to	to	PART
taxlaw-2819	420	45	abandon	abandon	VERB
taxlaw-2819	420	46	the	the	DET
taxlaw-2819	420	47	approach.83	approach.83	NOUN
taxlaw-2819	420	48	thus	thus	ADV
taxlaw-2819	420	49	,	,	PUNCT
taxlaw-2819	420	50	the	the	DET
taxlaw-2819	420	51	categorization	categorization	NOUN
taxlaw-2819	420	52	methodology	methodology	NOUN
taxlaw-2819	420	53	set	set	VERB
taxlaw-2819	420	54	forth	forth	ADP
taxlaw-2819	420	55	in	in	ADP
taxlaw-2819	420	56	the	the	DET
taxlaw-2819	420	57	report	report	NOUN
taxlaw-2819	420	58	failed	fail	VERB
taxlaw-2819	420	59	to	to	PART
taxlaw-2819	420	60	address	address	VERB
taxlaw-2819	420	61	the	the	DET
taxlaw-2819	420	62	potential	potential	NOUN
taxlaw-2819	420	63	that	that	SCONJ
taxlaw-2819	420	64	the	the	DET
taxlaw-2819	420	65	economic	economic	ADJ
taxlaw-2819	420	66	world	world	NOUN
taxlaw-2819	420	67	could	could	AUX
taxlaw-2819	420	68	be	be	AUX
taxlaw-2819	420	69	composed	compose	VERB
taxlaw-2819	420	70	of	of	ADP
taxlaw-2819	420	71	not	not	PART
taxlaw-2819	420	72	only	only	ADV
taxlaw-2819	420	73	“	"	PUNCT
taxlaw-2819	420	74	origin	origin	NOUN
taxlaw-2819	420	75	”	"	PUNCT
taxlaw-2819	420	76	or	or	CCONJ
taxlaw-2819	420	77	“	"	PUNCT
taxlaw-2819	420	78	domicile	domicile	NOUN
taxlaw-2819	420	79	”	"	PUNCT
taxlaw-2819	420	80	countries	country	NOUN
taxlaw-2819	420	81	but	but	CCONJ
taxlaw-2819	420	82	also	also	ADV
taxlaw-2819	420	83	third	third	ADJ
taxlaw-2819	420	84	countries	country	NOUN
taxlaw-2819	420	85	that	that	PRON
taxlaw-2819	420	86	made	make	VERB
taxlaw-2819	420	87	no	no	DET
taxlaw-2819	420	88	economic	economic	ADJ
taxlaw-2819	420	89	contribution	contribution	NOUN
taxlaw-2819	420	90	to	to	ADP
taxlaw-2819	420	91	the	the	DET
taxlaw-2819	420	92	production	production	NOUN
taxlaw-2819	420	93	of	of	ADP
taxlaw-2819	420	94	income	income	NOUN
taxlaw-2819	420	95	.	.	PUNCT
taxlaw-2819	421	1	accordingly	accordingly	ADV
taxlaw-2819	421	2	,	,	PUNCT
taxlaw-2819	421	3	if	if	SCONJ
taxlaw-2819	421	4	imperialco	imperialco	NOUN
taxlaw-2819	421	5	in	in	ADP
taxlaw-2819	421	6	the	the	DET
taxlaw-2819	421	7	mercantilist	mercantilist	NOUN
taxlaw-2819	421	8	paradigm	paradigm	NOUN
taxlaw-2819	421	9	example	example	NOUN
taxlaw-2819	421	10	had	have	AUX
taxlaw-2819	421	11	established	establish	VERB
taxlaw-2819	421	12	an	an	DET
taxlaw-2819	421	13	international	international	ADJ
taxlaw-2819	421	14	subsidiary	subsidiary	NOUN
taxlaw-2819	421	15	in	in	ADP
taxlaw-2819	421	16	a	a	DET
taxlaw-2819	421	17	third	third	ADJ
taxlaw-2819	421	18	country	country	NOUN
taxlaw-2819	421	19	that	that	PRON
taxlaw-2819	421	20	had	have	VERB
taxlaw-2819	421	21	no	no	DET
taxlaw-2819	421	22	or	or	CCONJ
taxlaw-2819	421	23	minimal	minimal	ADJ
taxlaw-2819	421	24	income	income	NOUN
taxlaw-2819	421	25	tax	tax	NOUN
taxlaw-2819	421	26	,	,	PUNCT
taxlaw-2819	421	27	in	in	ADP
taxlaw-2819	421	28	essence	essence	NOUN
taxlaw-2819	421	29	,	,	PUNCT
taxlaw-2819	421	30	it	it	PRON
taxlaw-2819	421	31	would	would	AUX
taxlaw-2819	421	32	be	be	AUX
taxlaw-2819	421	33	viewed	view	VERB
taxlaw-2819	421	34	as	as	ADP
taxlaw-2819	421	35	a	a	DET
taxlaw-2819	421	36	residence	residence	NOUN
taxlaw-2819	421	37	country	country	NOUN
taxlaw-2819	421	38	.	.	PUNCT
taxlaw-2819	422	1	seligman	seligman	PROPN
taxlaw-2819	422	2	later	later	ADV
taxlaw-2819	422	3	explained	explain	VERB
taxlaw-2819	422	4	that	that	SCONJ
taxlaw-2819	422	5	the	the	DET
taxlaw-2819	422	6	objective	objective	NOUN
taxlaw-2819	422	7	in	in	ADP
taxlaw-2819	422	8	the	the	DET
taxlaw-2819	422	9	1923	1923	NUM
taxlaw-2819	422	10	economic	economic	ADJ
taxlaw-2819	422	11	experts	expert	NOUN
taxlaw-2819	422	12	report	report	NOUN
taxlaw-2819	422	13	was	be	AUX
taxlaw-2819	422	14	that	that	SCONJ
taxlaw-2819	422	15	“	"	PUNCT
taxlaw-2819	422	16	all	all	DET
taxlaw-2819	422	17	intangible	intangible	ADJ
taxlaw-2819	422	18	wealth	wealth	NOUN
taxlaw-2819	422	19	,	,	PUNCT
taxlaw-2819	422	20	except	except	SCONJ
taxlaw-2819	422	21	real	real	ADJ
taxlaw-2819	422	22	estate	estate	NOUN
taxlaw-2819	422	23	mortgages	mortgage	NOUN
taxlaw-2819	422	24	,	,	PUNCT
taxlaw-2819	422	25	should	should	AUX
taxlaw-2819	422	26	be	be	AUX
taxlaw-2819	422	27	assigned	assign	VERB
taxlaw-2819	422	28	predominately	predominately	ADV
taxlaw-2819	422	29	or	or	CCONJ
taxlaw-2819	422	30	wholly	wholly	ADV
taxlaw-2819	422	31	,	,	PUNCT
taxlaw-2819	422	32	to	to	PART
taxlaw-2819	422	33	domicile	domicile	VERB
taxlaw-2819	422	34	.	.	PUNCT
taxlaw-2819	422	35	”	"	PUNCT
taxlaw-2819	423	1	84	84	NUM
taxlaw-2819	423	2	routine	routine	ADJ
taxlaw-2819	423	3	business	business	NOUN
taxlaw-2819	423	4	profits	profit	NOUN
taxlaw-2819	423	5	could	could	AUX
taxlaw-2819	423	6	also	also	ADV
taxlaw-2819	423	7	be	be	AUX
taxlaw-2819	423	8	transferred	transfer	VERB
taxlaw-2819	423	9	away	away	ADV
taxlaw-2819	423	10	from	from	ADP
taxlaw-2819	423	11	source	source	NOUN
taxlaw-2819	423	12	country	country	NOUN
taxlaw-2819	423	13	taxation	taxation	NOUN
taxlaw-2819	423	14	if	if	SCONJ
taxlaw-2819	423	15	they	they	PRON
taxlaw-2819	423	16	were	be	AUX
taxlaw-2819	423	17	earned	earn	VERB
taxlaw-2819	423	18	in	in	ADP
taxlaw-2819	423	19	a	a	DET
taxlaw-2819	423	20	manner	manner	NOUN
taxlaw-2819	423	21	that	that	PRON
taxlaw-2819	423	22	did	do	AUX
taxlaw-2819	423	23	not	not	PART
taxlaw-2819	423	24	create	create	VERB
taxlaw-2819	423	25	a	a	DET
taxlaw-2819	423	26	permanent	permanent	ADJ
taxlaw-2819	423	27	establishment	establishment	NOUN
taxlaw-2819	423	28	(	(	PUNCT
taxlaw-2819	423	29	“	"	PUNCT
taxlaw-2819	423	30	pe	pe	INTJ
taxlaw-2819	423	31	”	"	PUNCT
taxlaw-2819	423	32	)	)	PUNCT
taxlaw-2819	423	33	in	in	ADP
taxlaw-2819	423	34	the	the	DET
taxlaw-2819	423	35	source	source	NOUN
taxlaw-2819	423	36	country	country	NOUN
taxlaw-2819	423	37	or	or	CCONJ
taxlaw-2819	423	38	were	be	AUX
taxlaw-2819	423	39	not	not	PART
taxlaw-2819	423	40	attributable	attributable	ADJ
taxlaw-2819	423	41	to	to	PART
taxlaw-2819	423	42	immovable	immovable	VERB
taxlaw-2819	423	43	property.85	property.85	NOUN
taxlaw-2819	423	44	the	the	DET
taxlaw-2819	423	45	1923	1923	NUM
taxlaw-2819	423	46	economic	economic	ADJ
taxlaw-2819	423	47	experts	expert	NOUN
taxlaw-2819	423	48	report	report	VERB
taxlaw-2819	423	49	disparaged	disparage	VERB
taxlaw-2819	423	50	source	source	NOUN
taxlaw-2819	423	51	-	-	PUNCT
taxlaw-2819	423	52	based	base	VERB
taxlaw-2819	423	53	tax	tax	NOUN
taxlaw-2819	423	54	regimes	regime	NOUN
taxlaw-2819	423	55	as	as	ADP
taxlaw-2819	423	56	involving	involve	VERB
taxlaw-2819	423	57	antiquated	antiquated	ADJ
taxlaw-2819	423	58	theories	theory	NOUN
taxlaw-2819	423	59	of	of	ADP
taxlaw-2819	423	60	taxation	taxation	NOUN
taxlaw-2819	423	61	and	and	CCONJ
taxlaw-2819	423	62	predicted	predict	VERB
taxlaw-2819	423	63	that	that	SCONJ
taxlaw-2819	423	64	source	source	NOUN
taxlaw-2819	423	65	-	-	PUNCT
taxlaw-2819	423	66	based	base	VERB
taxlaw-2819	423	67	taxation	taxation	NOUN
taxlaw-2819	423	68	would	would	AUX
taxlaw-2819	423	69	diminish	diminish	VERB
taxlaw-2819	423	70	in	in	ADP
taxlaw-2819	423	71	importance	importance	NOUN
taxlaw-2819	423	72	as	as	SCONJ
taxlaw-2819	423	73	semi	semi	ADJ
taxlaw-2819	423	74	-	-	ADJ
taxlaw-2819	423	75	developed	developed	ADJ
taxlaw-2819	423	76	nations	nation	NOUN
taxlaw-2819	423	77	became	become	VERB
taxlaw-2819	423	78	more	more	ADV
taxlaw-2819	423	79	industrialized	industrialized	ADJ
taxlaw-2819	423	80	and	and	CCONJ
taxlaw-2819	423	81	as	as	SCONJ
taxlaw-2819	423	82	modern	modern	ADJ
taxlaw-2819	423	83	notions	notion	NOUN
taxlaw-2819	423	84	of	of	ADP
taxlaw-2819	423	85	the	the	DET
taxlaw-2819	423	86	pure	pure	ADJ
taxlaw-2819	423	87	income	income	NOUN
taxlaw-2819	423	88	tax	tax	NOUN
taxlaw-2819	423	89	became	become	VERB
taxlaw-2819	423	90	more	more	ADV
taxlaw-2819	423	91	widely	widely	ADV
taxlaw-2819	423	92	understood	understand	VERB
taxlaw-2819	423	93	and	and	CCONJ
taxlaw-2819	423	94	appreciated.86	appreciated.86	NOUN
taxlaw-2819	423	95	these	these	DET
taxlaw-2819	423	96	comments	comment	NOUN
taxlaw-2819	423	97	are	be	AUX
taxlaw-2819	423	98	insightful	insightful	ADJ
taxlaw-2819	423	99	because	because	SCONJ
taxlaw-2819	423	100	they	they	PRON
taxlaw-2819	423	101	underscore	underscore	VERB
taxlaw-2819	423	102	that	that	SCONJ
taxlaw-2819	423	103	these	these	DET
taxlaw-2819	423	104	economic	economic	ADJ
taxlaw-2819	423	105	experts	expert	NOUN
taxlaw-2819	423	106	of	of	ADP
taxlaw-2819	423	107	the	the	DET
taxlaw-2819	423	108	time	time	NOUN
taxlaw-2819	423	109	were	be	AUX
taxlaw-2819	423	110	attempting	attempt	VERB
taxlaw-2819	423	111	to	to	PART
taxlaw-2819	423	112	introduce	introduce	VERB
taxlaw-2819	423	113	a	a	DET
taxlaw-2819	423	114	grand	grand	ADJ
taxlaw-2819	423	115	experiment	experiment	NOUN
taxlaw-2819	423	116	designed	design	VERB
taxlaw-2819	423	117	to	to	PART
taxlaw-2819	423	118	transform	transform	VERB
taxlaw-2819	423	119	the	the	DET
taxlaw-2819	423	120	world	world	NOUN
taxlaw-2819	423	121	.	.	PUNCT
taxlaw-2819	424	1	the	the	DET
taxlaw-2819	424	2	organizing	organize	VERB
taxlaw-2819	424	3	principle	principle	NOUN
taxlaw-2819	424	4	of	of	ADP
taxlaw-2819	424	5	these	these	DET
taxlaw-2819	424	6	experts	expert	NOUN
taxlaw-2819	424	7	and	and	CCONJ
taxlaw-2819	424	8	of	of	ADP
taxlaw-2819	424	9	residence	residence	NOUN
taxlaw-2819	424	10	countries	country	NOUN
taxlaw-2819	424	11	formulating	formulate	VERB
taxlaw-2819	424	12	the	the	DET
taxlaw-2819	424	13	policies	policy	NOUN
taxlaw-2819	424	14	of	of	ADP
taxlaw-2819	424	15	the	the	DET
taxlaw-2819	424	16	league	league	NOUN
taxlaw-2819	424	17	of	of	ADP
taxlaw-2819	424	18	nations	nation	NOUN
taxlaw-2819	424	19	was	be	AUX
taxlaw-2819	424	20	clear	clear	ADJ
taxlaw-2819	424	21	:	:	PUNCT
taxlaw-2819	424	22	base	base	NOUN
taxlaw-2819	424	23	erode	erode	NOUN
taxlaw-2819	424	24	colony	colony	NOUN
taxlaw-2819	424	25	countries	country	NOUN
taxlaw-2819	424	26	for	for	ADP
taxlaw-2819	424	27	the	the	DET
taxlaw-2819	424	28	benefit	benefit	NOUN
taxlaw-2819	424	29	of	of	ADP
taxlaw-2819	424	30	imperial	imperial	ADJ
taxlaw-2819	424	31	countries	country	NOUN
taxlaw-2819	424	32	(	(	PUNCT
taxlaw-2819	424	33	themselves	themselves	PRON
taxlaw-2819	424	34	)	)	PUNCT
taxlaw-2819	424	35	,	,	PUNCT
taxlaw-2819	424	36	the	the	DET
taxlaw-2819	424	37	originators	originator	NOUN
taxlaw-2819	424	38	of	of	ADP
taxlaw-2819	424	39	capital	capital	NOUN
taxlaw-2819	424	40	and	and	CCONJ
taxlaw-2819	424	41	know	know	NOUN
taxlaw-2819	424	42	-	-	PUNCT
taxlaw-2819	424	43	how	how	SCONJ
taxlaw-2819	424	44	(	(	PUNCT
taxlaw-2819	424	45	the	the	DET
taxlaw-2819	424	46	“	"	PUNCT
taxlaw-2819	424	47	foundational	foundational	ADJ
taxlaw-2819	424	48	premise”).87	premise”).87	ADJ
taxlaw-2819	424	49	81	81	NUM
taxlaw-2819	424	50	i	i	PRON
taxlaw-2819	424	51	d.	d.	PROPN
taxlaw-2819	424	52	at	at	ADP
taxlaw-2819	424	53	45–46	45–46	NUM
taxlaw-2819	424	54	.	.	PUNCT
taxlaw-2819	425	1	82	82	NUM
taxlaw-2819	426	1	i	i	PRON
taxlaw-2819	426	2	d.	d.	PROPN
taxlaw-2819	426	3	at	at	ADP
taxlaw-2819	426	4	48	48	NUM
taxlaw-2819	426	5	.	.	PUNCT
taxlaw-2819	427	1	83	83	NUM
taxlaw-2819	428	1	i	i	PRON
taxlaw-2819	428	2	d.	d.	PROPN
taxlaw-2819	428	3	at	at	ADP
taxlaw-2819	428	4	49	49	NUM
taxlaw-2819	428	5	.	.	PUNCT
taxlaw-2819	429	1	84	84	NUM
taxlaw-2819	429	2	seligman	seligman	NOUN
taxlaw-2819	429	3	,	,	PUNCT
taxlaw-2819	429	4	supra	supra	PROPN
taxlaw-2819	429	5	note	note	PROPN
taxlaw-2819	429	6	64	64	NUM
taxlaw-2819	429	7	,	,	PUNCT
taxlaw-2819	429	8	at	at	ADP
taxlaw-2819	429	9	127	127	NUM
taxlaw-2819	429	10	.	.	NOUN
taxlaw-2819	429	11	85	85	NUM
taxlaw-2819	429	12	as	as	SCONJ
taxlaw-2819	429	13	will	will	AUX
taxlaw-2819	429	14	be	be	AUX
taxlaw-2819	429	15	developed	develop	VERB
taxlaw-2819	429	16	below	below	ADV
taxlaw-2819	429	17	,	,	PUNCT
taxlaw-2819	429	18	the	the	DET
taxlaw-2819	429	19	term	term	NOUN
taxlaw-2819	429	20	pe	pe	PROPN
taxlaw-2819	429	21	refers	refer	VERB
taxlaw-2819	429	22	to	to	ADP
taxlaw-2819	429	23	,	,	PUNCT
taxlaw-2819	429	24	in	in	ADP
taxlaw-2819	429	25	essence	essence	NOUN
taxlaw-2819	429	26	,	,	PUNCT
taxlaw-2819	429	27	taxable	taxable	ADJ
taxlaw-2819	429	28	presence	presence	NOUN
taxlaw-2819	429	29	in	in	ADP
taxlaw-2819	429	30	the	the	DET
taxlaw-2819	429	31	source	source	NOUN
taxlaw-2819	429	32	country	country	NOUN
taxlaw-2819	429	33	.	.	PUNCT
taxlaw-2819	430	1	86	86	NUM
taxlaw-2819	430	2	1923	1923	NUM
taxlaw-2819	430	3	economic	economic	ADJ
taxlaw-2819	430	4	experts	expert	NOUN
taxlaw-2819	430	5	report	report	NOUN
taxlaw-2819	430	6	,	,	PUNCT
taxlaw-2819	430	7	supra	supra	PROPN
taxlaw-2819	430	8	note	note	PROPN
taxlaw-2819	430	9	67	67	NUM
taxlaw-2819	430	10	,	,	PUNCT
taxlaw-2819	430	11	at	at	ADP
taxlaw-2819	430	12	51	51	NUM
taxlaw-2819	430	13	.	.	PUNCT
taxlaw-2819	430	14	87	87	NUM
taxlaw-2819	430	15	the	the	DET
taxlaw-2819	430	16	elements	element	NOUN
taxlaw-2819	430	17	of	of	ADP
taxlaw-2819	430	18	the	the	DET
taxlaw-2819	430	19	foundational	foundational	ADJ
taxlaw-2819	430	20	premise	premise	NOUN
taxlaw-2819	430	21	,	,	PUNCT
taxlaw-2819	430	22	as	as	SCONJ
taxlaw-2819	430	23	it	it	PRON
taxlaw-2819	430	24	evolved	evolve	VERB
taxlaw-2819	430	25	,	,	PUNCT
taxlaw-2819	430	26	in	in	ADP
taxlaw-2819	430	27	subsequent	subsequent	ADJ
taxlaw-2819	430	28	years	year	NOUN
taxlaw-2819	430	29	,	,	PUNCT
taxlaw-2819	430	30	are	be	AUX
taxlaw-2819	430	31	noted	note	VERB
taxlaw-2819	430	32	at	at	ADP
taxlaw-2819	430	33	part	part	NOUN
taxlaw-2819	430	34	vi	vi	NOUN
taxlaw-2819	430	35	,	,	PUNCT
taxlaw-2819	430	36	infra	infra	NOUN
taxlaw-2819	430	37	.	.	PUNCT
taxlaw-2819	431	1	22	22	NUM
taxlaw-2819	431	2	columbia	columbia	PROPN
taxlaw-2819	431	3	journal	journal	PROPN
taxlaw-2819	431	4	of	of	ADP
taxlaw-2819	431	5	tax	tax	NOUN
taxlaw-2819	431	6	law	law	NOUN
taxlaw-2819	431	7	[	[	X
taxlaw-2819	431	8	vol.5:1	vol.5:1	ADV
taxlaw-2819	431	9	another	another	DET
taxlaw-2819	431	10	important	important	ADJ
taxlaw-2819	431	11	element	element	NOUN
taxlaw-2819	431	12	was	be	AUX
taxlaw-2819	431	13	that	that	DET
taxlaw-2819	431	14	great	great	ADJ
taxlaw-2819	431	15	britain	britain	PROPN
taxlaw-2819	431	16	in	in	ADP
taxlaw-2819	431	17	the	the	DET
taxlaw-2819	431	18	1920	1920	NUM
taxlaw-2819	431	19	’s	’s	PART
taxlaw-2819	431	20	was	be	AUX
taxlaw-2819	431	21	a	a	DET
taxlaw-2819	431	22	significant	significant	ADJ
taxlaw-2819	431	23	net	net	ADJ
taxlaw-2819	431	24	capital	capital	NOUN
taxlaw-2819	431	25	exporter88	exporter88	NOUN
taxlaw-2819	431	26	and	and	CCONJ
taxlaw-2819	431	27	attempted	attempt	VERB
taxlaw-2819	431	28	to	to	PART
taxlaw-2819	431	29	tax	tax	VERB
taxlaw-2819	431	30	resident	resident	ADJ
taxlaw-2819	431	31	corporations	corporation	NOUN
taxlaw-2819	431	32	on	on	ADP
taxlaw-2819	431	33	a	a	DET
taxlaw-2819	431	34	worldwide	worldwide	ADJ
taxlaw-2819	431	35	basis	basis	NOUN
taxlaw-2819	431	36	,	,	PUNCT
taxlaw-2819	431	37	and	and	CCONJ
taxlaw-2819	431	38	so	so	ADV
taxlaw-2819	431	39	it	it	PRON
taxlaw-2819	431	40	was	be	AUX
taxlaw-2819	431	41	in	in	ADP
taxlaw-2819	431	42	its	its	PRON
taxlaw-2819	431	43	national	national	ADJ
taxlaw-2819	431	44	interest	interest	NOUN
taxlaw-2819	431	45	to	to	PART
taxlaw-2819	431	46	promote	promote	VERB
taxlaw-2819	431	47	a	a	DET
taxlaw-2819	431	48	solution	solution	NOUN
taxlaw-2819	431	49	to	to	ADP
taxlaw-2819	431	50	international	international	ADJ
taxlaw-2819	431	51	double	double	ADJ
taxlaw-2819	431	52	taxation	taxation	NOUN
taxlaw-2819	431	53	that	that	PRON
taxlaw-2819	431	54	allocated	allocate	VERB
taxlaw-2819	431	55	taxing	tax	VERB
taxlaw-2819	431	56	jurisdiction	jurisdiction	NOUN
taxlaw-2819	431	57	over	over	ADP
taxlaw-2819	431	58	residual	residual	ADJ
taxlaw-2819	431	59	income	income	NOUN
taxlaw-2819	431	60	to	to	ADP
taxlaw-2819	431	61	the	the	DET
taxlaw-2819	431	62	residence	residence	NOUN
taxlaw-2819	431	63	country	country	NOUN
taxlaw-2819	431	64	and	and	CCONJ
taxlaw-2819	431	65	away	away	ADV
taxlaw-2819	431	66	from	from	ADP
taxlaw-2819	431	67	the	the	DET
taxlaw-2819	431	68	country	country	NOUN
taxlaw-2819	431	69	of	of	ADP
taxlaw-2819	431	70	source	source	NOUN
taxlaw-2819	431	71	.	.	PUNCT
taxlaw-2819	432	1	before	before	ADP
taxlaw-2819	432	2	addressing	address	VERB
taxlaw-2819	432	3	the	the	DET
taxlaw-2819	432	4	evolution	evolution	NOUN
taxlaw-2819	432	5	of	of	ADP
taxlaw-2819	432	6	the	the	DET
taxlaw-2819	432	7	classification	classification	NOUN
taxlaw-2819	432	8	-	-	PUNCT
taxlaw-2819	432	9	and	and	CCONJ
taxlaw-2819	432	10	-	-	PUNCT
taxlaw-2819	432	11	assignment	assignment	NOUN
taxlaw-2819	432	12	approach	approach	NOUN
taxlaw-2819	432	13	over	over	ADP
taxlaw-2819	432	14	time	time	NOUN
taxlaw-2819	432	15	,	,	PUNCT
taxlaw-2819	432	16	it	it	PRON
taxlaw-2819	432	17	is	be	AUX
taxlaw-2819	432	18	helpful	helpful	ADJ
taxlaw-2819	432	19	to	to	PART
taxlaw-2819	432	20	note	note	VERB
taxlaw-2819	432	21	that	that	SCONJ
taxlaw-2819	432	22	the	the	DET
taxlaw-2819	432	23	league	league	PROPN
taxlaw-2819	432	24	1923	1923	NUM
taxlaw-2819	432	25	economic	economic	ADJ
taxlaw-2819	432	26	experts	expert	NOUN
taxlaw-2819	432	27	report	report	NOUN
taxlaw-2819	432	28	could	could	AUX
taxlaw-2819	432	29	have	have	AUX
taxlaw-2819	432	30	instead	instead	ADV
taxlaw-2819	432	31	recommended	recommend	VERB
taxlaw-2819	432	32	that	that	SCONJ
taxlaw-2819	432	33	residual	residual	ADJ
taxlaw-2819	432	34	income	income	NOUN
taxlaw-2819	432	35	of	of	ADP
taxlaw-2819	432	36	a	a	DET
taxlaw-2819	432	37	global	global	ADJ
taxlaw-2819	432	38	company	company	NOUN
taxlaw-2819	432	39	be	be	AUX
taxlaw-2819	432	40	apportioned	apportion	VERB
taxlaw-2819	432	41	between	between	ADP
taxlaw-2819	432	42	the	the	DET
taxlaw-2819	432	43	residence	residence	NOUN
taxlaw-2819	432	44	and	and	CCONJ
taxlaw-2819	432	45	source	source	NOUN
taxlaw-2819	432	46	countries	country	NOUN
taxlaw-2819	432	47	based	base	VERB
taxlaw-2819	432	48	on	on	ADP
taxlaw-2819	432	49	the	the	DET
taxlaw-2819	432	50	relative	relative	ADJ
taxlaw-2819	432	51	economic	economic	ADJ
taxlaw-2819	432	52	contributions	contribution	NOUN
taxlaw-2819	432	53	conducted	conduct	VERB
taxlaw-2819	432	54	in	in	ADP
taxlaw-2819	432	55	each	each	DET
taxlaw-2819	432	56	country	country	NOUN
taxlaw-2819	432	57	(	(	PUNCT
taxlaw-2819	432	58	the	the	DET
taxlaw-2819	432	59	icc	icc	PROPN
taxlaw-2819	432	60	model	model	NOUN
taxlaw-2819	432	61	approach	approach	NOUN
taxlaw-2819	432	62	)	)	PUNCT
taxlaw-2819	432	63	.	.	PUNCT
taxlaw-2819	433	1	the	the	DET
taxlaw-2819	433	2	report	report	NOUN
taxlaw-2819	433	3	,	,	PUNCT
taxlaw-2819	433	4	however	however	ADV
taxlaw-2819	433	5	,	,	PUNCT
taxlaw-2819	433	6	rejected	reject	VERB
taxlaw-2819	433	7	out	out	ADP
taxlaw-2819	433	8	of	of	ADP
taxlaw-2819	433	9	hand	hand	NOUN
taxlaw-2819	433	10	the	the	DET
taxlaw-2819	433	11	idea	idea	NOUN
taxlaw-2819	433	12	of	of	ADP
taxlaw-2819	433	13	so	so	ADV
taxlaw-2819	433	14	apportioning	apportion	VERB
taxlaw-2819	433	15	residual	residual	ADJ
taxlaw-2819	433	16	income	income	NOUN
taxlaw-2819	433	17	because	because	SCONJ
taxlaw-2819	433	18	“	"	PUNCT
taxlaw-2819	433	19	the	the	DET
taxlaw-2819	433	20	methodology	methodology	NOUN
taxlaw-2819	433	21	has	have	VERB
taxlaw-2819	433	22	no	no	DET
taxlaw-2819	433	23	fundamental	fundamental	ADJ
taxlaw-2819	433	24	basis	basis	NOUN
taxlaw-2819	433	25	in	in	ADP
taxlaw-2819	433	26	economic	economic	ADJ
taxlaw-2819	433	27	theory	theory	NOUN
taxlaw-2819	433	28	which	which	PRON
taxlaw-2819	433	29	is	be	AUX
taxlaw-2819	433	30	capable	capable	ADJ
taxlaw-2819	433	31	of	of	ADP
taxlaw-2819	433	32	easy	easy	ADJ
taxlaw-2819	433	33	application	application	NOUN
taxlaw-2819	433	34	.	.	PUNCT
taxlaw-2819	434	1	”89	”89	PROPN
taxlaw-2819	435	1	these	these	DET
taxlaw-2819	435	2	statements	statement	NOUN
taxlaw-2819	435	3	disregarded	disregard	VERB
taxlaw-2819	435	4	experience	experience	NOUN
taxlaw-2819	435	5	.	.	PUNCT
taxlaw-2819	436	1	profit	profit	NOUN
taxlaw-2819	436	2	-	-	PUNCT
taxlaw-2819	436	3	split	split	VERB
taxlaw-2819	436	4	or	or	CCONJ
taxlaw-2819	436	5	formulary	formulary	ADJ
taxlaw-2819	436	6	apportionment	apportionment	NOUN
taxlaw-2819	436	7	methodologies	methodology	NOUN
taxlaw-2819	436	8	were	be	AUX
taxlaw-2819	436	9	commonly	commonly	ADV
taxlaw-2819	436	10	employed	employ	VERB
taxlaw-2819	436	11	in	in	ADP
taxlaw-2819	436	12	tax	tax	NOUN
taxlaw-2819	436	13	treaties	treaty	NOUN
taxlaw-2819	436	14	at	at	ADP
taxlaw-2819	436	15	the	the	DET
taxlaw-2819	436	16	time.90	time.90	NOUN
taxlaw-2819	436	17	the	the	DET
taxlaw-2819	436	18	icc	icc	NOUN
taxlaw-2819	436	19	had	have	AUX
taxlaw-2819	436	20	pressed	press	VERB
taxlaw-2819	436	21	the	the	DET
taxlaw-2819	436	22	league	league	NOUN
taxlaw-2819	436	23	to	to	PART
taxlaw-2819	436	24	adopt	adopt	VERB
taxlaw-2819	436	25	principles	principle	NOUN
taxlaw-2819	436	26	consistent	consistent	ADJ
taxlaw-2819	436	27	with	with	ADP
taxlaw-2819	436	28	those	those	PRON
taxlaw-2819	436	29	of	of	ADP
taxlaw-2819	436	30	the	the	DET
taxlaw-2819	436	31	icc	icc	PROPN
taxlaw-2819	436	32	draft	draft	NOUN
taxlaw-2819	436	33	1923	1923	NUM
taxlaw-2819	436	34	resolutions	resolution	NOUN
taxlaw-2819	436	35	that	that	PRON
taxlaw-2819	436	36	endorsed	endorse	VERB
taxlaw-2819	436	37	a	a	DET
taxlaw-2819	436	38	formulary	formulary	ADJ
taxlaw-2819	436	39	apportionment	apportionment	NOUN
taxlaw-2819	436	40	approach.91	approach.91	NOUN
taxlaw-2819	436	41	yet	yet	ADV
taxlaw-2819	436	42	,	,	PUNCT
taxlaw-2819	436	43	the	the	DET
taxlaw-2819	436	44	league	league	PROPN
taxlaw-2819	436	45	1923	1923	NUM
taxlaw-2819	436	46	economic	economic	ADJ
taxlaw-2819	436	47	experts	expert	NOUN
taxlaw-2819	436	48	report	report	NOUN
taxlaw-2819	436	49	contained	contain	VERB
taxlaw-2819	436	50	no	no	DET
taxlaw-2819	436	51	serious	serious	ADJ
taxlaw-2819	436	52	discussions	discussion	NOUN
taxlaw-2819	436	53	of	of	ADP
taxlaw-2819	436	54	these	these	DET
taxlaw-2819	436	55	treaties	treaty	NOUN
taxlaw-2819	436	56	or	or	CCONJ
taxlaw-2819	436	57	of	of	ADP
taxlaw-2819	436	58	the	the	DET
taxlaw-2819	436	59	formulary	formulary	ADJ
taxlaw-2819	436	60	apportionment	apportionment	NOUN
taxlaw-2819	436	61	approach	approach	NOUN
taxlaw-2819	436	62	advocated	advocate	VERB
taxlaw-2819	436	63	in	in	ADP
taxlaw-2819	436	64	the	the	DET
taxlaw-2819	436	65	icc	icc	PROPN
taxlaw-2819	436	66	’s	’s	PART
taxlaw-2819	436	67	draft	draft	NOUN
taxlaw-2819	436	68	1923	1923	NUM
taxlaw-2819	436	69	resolutions	resolution	NOUN
taxlaw-2819	436	70	.	.	PUNCT
taxlaw-2819	437	1	the	the	DET
taxlaw-2819	437	2	rejection	rejection	NOUN
taxlaw-2819	437	3	of	of	ADP
taxlaw-2819	437	4	a	a	DET
taxlaw-2819	437	5	profit	profit	NOUN
taxlaw-2819	437	6	-	-	PUNCT
taxlaw-2819	437	7	split	split	NOUN
taxlaw-2819	437	8	approach	approach	NOUN
taxlaw-2819	437	9	by	by	ADP
taxlaw-2819	437	10	the	the	DET
taxlaw-2819	437	11	league	league	PROPN
taxlaw-2819	437	12	1923	1923	NUM
taxlaw-2819	437	13	economic	economic	ADJ
taxlaw-2819	437	14	experts	expert	NOUN
taxlaw-2819	437	15	report	report	NOUN
taxlaw-2819	437	16	was	be	AUX
taxlaw-2819	437	17	controversial	controversial	ADJ
taxlaw-2819	437	18	.	.	PUNCT
taxlaw-2819	438	1	88	88	NUM
taxlaw-2819	438	2	seligman	seligman	NOUN
taxlaw-2819	438	3	,	,	PUNCT
taxlaw-2819	438	4	supra	supra	PROPN
taxlaw-2819	438	5	note	note	PROPN
taxlaw-2819	438	6	68	68	NUM
taxlaw-2819	438	7	,	,	PUNCT
taxlaw-2819	438	8	at	at	ADP
taxlaw-2819	438	9	138	138	NUM
taxlaw-2819	438	10	(	(	PUNCT
taxlaw-2819	438	11	pointing	point	VERB
taxlaw-2819	438	12	out	out	ADP
taxlaw-2819	438	13	that	that	SCONJ
taxlaw-2819	438	14	this	this	DET
taxlaw-2819	438	15	bias	bias	NOUN
taxlaw-2819	438	16	is	be	AUX
taxlaw-2819	438	17	particularly	particularly	ADV
taxlaw-2819	438	18	helpful	helpful	ADJ
taxlaw-2819	438	19	to	to	ADP
taxlaw-2819	438	20	creditor	creditor	NOUN
taxlaw-2819	438	21	countries	country	NOUN
taxlaw-2819	438	22	like	like	ADP
taxlaw-2819	438	23	england	england	PROPN
taxlaw-2819	438	24	)	)	PUNCT
taxlaw-2819	438	25	.	.	PUNCT
taxlaw-2819	439	1	the	the	DET
taxlaw-2819	439	2	united	united	PROPN
taxlaw-2819	439	3	states	states	PROPN
taxlaw-2819	439	4	was	be	AUX
taxlaw-2819	439	5	in	in	ADP
taxlaw-2819	439	6	a	a	DET
taxlaw-2819	439	7	similar	similar	ADJ
taxlaw-2819	439	8	posture	posture	NOUN
taxlaw-2819	439	9	.	.	PUNCT
taxlaw-2819	440	1	in	in	ADP
taxlaw-2819	440	2	fact	fact	NOUN
taxlaw-2819	440	3	,	,	PUNCT
taxlaw-2819	440	4	one	one	NUM
taxlaw-2819	440	5	u.s	u.s	PROPN
taxlaw-2819	440	6	.	.	PROPN
taxlaw-2819	440	7	government	government	NOUN
taxlaw-2819	440	8	official	official	NOUN
taxlaw-2819	440	9	testified	testify	VERB
taxlaw-2819	440	10	that	that	SCONJ
taxlaw-2819	440	11	at	at	ADP
taxlaw-2819	440	12	this	this	DET
taxlaw-2819	440	13	time	time	NOUN
taxlaw-2819	440	14	the	the	DET
taxlaw-2819	440	15	united	united	PROPN
taxlaw-2819	440	16	states	states	PROPN
taxlaw-2819	440	17	exported	export	VERB
taxlaw-2819	440	18	approximately	approximately	ADV
taxlaw-2819	440	19	four	four	NUM
taxlaw-2819	440	20	times	time	NOUN
taxlaw-2819	440	21	as	as	ADV
taxlaw-2819	440	22	much	much	ADJ
taxlaw-2819	440	23	capital	capital	NOUN
taxlaw-2819	440	24	as	as	SCONJ
taxlaw-2819	440	25	it	it	PRON
taxlaw-2819	440	26	imported	import	VERB
taxlaw-2819	440	27	.	.	PUNCT
taxlaw-2819	441	1	see	see	VERB
taxlaw-2819	441	2	h.	h.	PROPN
taxlaw-2819	441	3	david	david	PROPN
taxlaw-2819	441	4	rosenbloom	rosenbloom	PROPN
taxlaw-2819	441	5	&	&	CCONJ
taxlaw-2819	441	6	stanley	stanley	PROPN
taxlaw-2819	441	7	i.	i.	PROPN
taxlaw-2819	441	8	langbein	langbein	PROPN
taxlaw-2819	441	9	,	,	PUNCT
taxlaw-2819	441	10	united	united	PROPN
taxlaw-2819	441	11	states	states	PROPN
taxlaw-2819	441	12	tax	tax	PROPN
taxlaw-2819	441	13	treaty	treaty	NOUN
taxlaw-2819	441	14	policy	policy	NOUN
taxlaw-2819	441	15	:	:	PUNCT
taxlaw-2819	441	16	an	an	DET
taxlaw-2819	441	17	overview	overview	NOUN
taxlaw-2819	441	18	,	,	PUNCT
taxlaw-2819	441	19	19	19	NUM
taxlaw-2819	441	20	colum	colum	NOUN
taxlaw-2819	441	21	.	.	PUNCT
taxlaw-2819	442	1	j.	j.	PROPN
taxlaw-2819	442	2	transnat’l	transnat’l	PROPN
taxlaw-2819	442	3	l.	l.	PROPN
taxlaw-2819	442	4	359	359	NUM
taxlaw-2819	442	5	,	,	PUNCT
taxlaw-2819	442	6	366	366	NUM
taxlaw-2819	442	7	(	(	PUNCT
taxlaw-2819	442	8	1981	1981	NUM
taxlaw-2819	442	9	)	)	PUNCT
taxlaw-2819	442	10	.	.	PUNCT
taxlaw-2819	443	1	89	89	NUM
taxlaw-2819	443	2	1923	1923	NUM
taxlaw-2819	443	3	economic	economic	ADJ
taxlaw-2819	443	4	experts	expert	NOUN
taxlaw-2819	443	5	report	report	NOUN
taxlaw-2819	443	6	,	,	PUNCT
taxlaw-2819	443	7	supra	supra	PROPN
taxlaw-2819	443	8	note	note	PROPN
taxlaw-2819	443	9	67	67	NUM
taxlaw-2819	443	10	,	,	PUNCT
taxlaw-2819	443	11	at	at	ADP
taxlaw-2819	443	12	46	46	NUM
taxlaw-2819	443	13	.	.	PUNCT
taxlaw-2819	444	1	the	the	DET
taxlaw-2819	444	2	report	report	NOUN
taxlaw-2819	444	3	recognized	recognize	VERB
taxlaw-2819	444	4	that	that	SCONJ
taxlaw-2819	444	5	the	the	DET
taxlaw-2819	444	6	british	british	ADJ
taxlaw-2819	444	7	imperial	imperial	ADJ
taxlaw-2819	444	8	government	government	NOUN
taxlaw-2819	444	9	actually	actually	ADV
taxlaw-2819	444	10	utilized	utilize	VERB
taxlaw-2819	444	11	this	this	DET
taxlaw-2819	444	12	approach	approach	NOUN
taxlaw-2819	444	13	,	,	PUNCT
taxlaw-2819	444	14	but	but	CCONJ
taxlaw-2819	444	15	ascribed	ascribe	VERB
taxlaw-2819	444	16	its	its	PRON
taxlaw-2819	444	17	success	success	NOUN
taxlaw-2819	444	18	to	to	ADP
taxlaw-2819	444	19	“	"	PUNCT
taxlaw-2819	444	20	the	the	DET
taxlaw-2819	444	21	use	use	NOUN
taxlaw-2819	444	22	of	of	ADP
taxlaw-2819	444	23	a	a	DET
taxlaw-2819	444	24	common	common	ADJ
taxlaw-2819	444	25	language	language	NOUN
taxlaw-2819	444	26	,	,	PUNCT
taxlaw-2819	444	27	the	the	DET
taxlaw-2819	444	28	existence	existence	NOUN
taxlaw-2819	444	29	of	of	ADP
taxlaw-2819	444	30	a	a	DET
taxlaw-2819	444	31	common	common	ADJ
taxlaw-2819	444	32	conception	conception	NOUN
taxlaw-2819	444	33	of	of	ADP
taxlaw-2819	444	34	income	income	NOUN
taxlaw-2819	444	35	so	so	SCONJ
taxlaw-2819	444	36	that	that	SCONJ
taxlaw-2819	444	37	divergences	divergence	NOUN
taxlaw-2819	444	38	are	be	AUX
taxlaw-2819	444	39	of	of	ADP
taxlaw-2819	444	40	the	the	DET
taxlaw-2819	444	41	smallest	small	ADJ
taxlaw-2819	444	42	character	character	NOUN
taxlaw-2819	444	43	,	,	PUNCT
taxlaw-2819	444	44	the	the	DET
taxlaw-2819	444	45	easy	easy	ADJ
taxlaw-2819	444	46	relations	relation	NOUN
taxlaw-2819	444	47	that	that	PRON
taxlaw-2819	444	48	exist	exist	VERB
taxlaw-2819	444	49	of	of	ADP
taxlaw-2819	444	50	a	a	DET
taxlaw-2819	444	51	political	political	ADJ
taxlaw-2819	444	52	character	character	NOUN
taxlaw-2819	444	53	to	to	PART
taxlaw-2819	444	54	enable	enable	VERB
taxlaw-2819	444	55	the	the	DET
taxlaw-2819	444	56	necessary	necessary	ADJ
taxlaw-2819	444	57	data	datum	NOUN
taxlaw-2819	444	58	to	to	PART
taxlaw-2819	444	59	be	be	AUX
taxlaw-2819	444	60	determined	determine	VERB
taxlaw-2819	444	61	—	—	PUNCT
taxlaw-2819	444	62	all	all	DET
taxlaw-2819	444	63	these	these	DET
taxlaw-2819	444	64	factors	factor	NOUN
taxlaw-2819	444	65	would	would	AUX
taxlaw-2819	444	66	put	put	VERB
taxlaw-2819	444	67	the	the	DET
taxlaw-2819	444	68	easy	easy	ADJ
taxlaw-2819	444	69	working	working	NOUN
taxlaw-2819	444	70	of	of	ADP
taxlaw-2819	444	71	[	[	PUNCT
taxlaw-2819	444	72	a	a	DET
taxlaw-2819	444	73	profit	profit	NOUN
taxlaw-2819	444	74	-	-	PUNCT
taxlaw-2819	444	75	split	split	NOUN
taxlaw-2819	444	76	or	or	CCONJ
taxlaw-2819	444	77	two	two	NUM
taxlaw-2819	444	78	-	-	PUNCT
taxlaw-2819	444	79	sided	sided	ADJ
taxlaw-2819	444	80	tp	tp	X
taxlaw-2819	444	81	methodology	methodology	NOUN
taxlaw-2819	444	82	]	]	PUNCT
taxlaw-2819	444	83	at	at	ADP
taxlaw-2819	444	84	a	a	DET
taxlaw-2819	444	85	maximum	maximum	NOUN
taxlaw-2819	444	86	in	in	ADP
taxlaw-2819	444	87	the	the	DET
taxlaw-2819	444	88	case	case	NOUN
taxlaw-2819	444	89	of	of	ADP
taxlaw-2819	444	90	the	the	DET
taxlaw-2819	444	91	british	british	ADJ
taxlaw-2819	444	92	empire	empire	NOUN
taxlaw-2819	444	93	.	.	PUNCT
taxlaw-2819	445	1	it	it	PRON
taxlaw-2819	445	2	is	be	AUX
taxlaw-2819	445	3	not	not	PART
taxlaw-2819	445	4	to	to	PART
taxlaw-2819	445	5	be	be	AUX
taxlaw-2819	445	6	expected	expect	VERB
taxlaw-2819	445	7	that	that	SCONJ
taxlaw-2819	445	8	a	a	DET
taxlaw-2819	445	9	similar	similar	ADJ
taxlaw-2819	445	10	ease	ease	NOUN
taxlaw-2819	445	11	in	in	ADP
taxlaw-2819	445	12	working	working	NOUN
taxlaw-2819	445	13	could	could	AUX
taxlaw-2819	445	14	be	be	AUX
taxlaw-2819	445	15	found	find	VERB
taxlaw-2819	445	16	as	as	ADP
taxlaw-2819	445	17	between	between	ADP
taxlaw-2819	445	18	countries	country	NOUN
taxlaw-2819	445	19	with	with	ADP
taxlaw-2819	445	20	diverse	diverse	ADJ
taxlaw-2819	445	21	language	language	NOUN
taxlaw-2819	445	22	,	,	PUNCT
taxlaw-2819	445	23	diverse	diverse	ADJ
taxlaw-2819	445	24	income	income	NOUN
taxlaw-2819	445	25	-	-	PUNCT
taxlaw-2819	445	26	tax	tax	NOUN
taxlaw-2819	445	27	systems	system	NOUN
taxlaw-2819	445	28	,	,	PUNCT
taxlaw-2819	445	29	diverse	diverse	ADJ
taxlaw-2819	445	30	conceptions	conception	NOUN
taxlaw-2819	445	31	of	of	ADP
taxlaw-2819	445	32	income	income	NOUN
taxlaw-2819	445	33	and	and	CCONJ
taxlaw-2819	445	34	less	less	ADV
taxlaw-2819	445	35	effective	effective	ADJ
taxlaw-2819	445	36	political	political	ADJ
taxlaw-2819	445	37	connections	connection	NOUN
taxlaw-2819	445	38	.	.	PUNCT
taxlaw-2819	445	39	”	"	PUNCT
taxlaw-2819	446	1	i	i	PRON
taxlaw-2819	446	2	d.	d.	VERB
taxlaw-2819	446	3	at	at	ADP
taxlaw-2819	446	4	47	47	NUM
taxlaw-2819	446	5	.	.	PUNCT
taxlaw-2819	447	1	this	this	DET
taxlaw-2819	447	2	view	view	NOUN
taxlaw-2819	447	3	of	of	ADP
taxlaw-2819	447	4	formulary	formulary	ADJ
taxlaw-2819	447	5	apportionment	apportionment	NOUN
taxlaw-2819	447	6	-	-	PUNCT
taxlaw-2819	447	7	type	type	NOUN
taxlaw-2819	447	8	tp	tp	NOUN
taxlaw-2819	447	9	methodologies	methodology	NOUN
taxlaw-2819	447	10	continues	continue	VERB
taxlaw-2819	447	11	to	to	ADP
taxlaw-2819	447	12	this	this	DET
taxlaw-2819	447	13	day	day	NOUN
taxlaw-2819	447	14	in	in	ADP
taxlaw-2819	447	15	the	the	DET
taxlaw-2819	447	16	oecd	oecd	PROPN
taxlaw-2819	447	17	tp	tp	PROPN
taxlaw-2819	447	18	guidelines	guideline	NOUN
taxlaw-2819	447	19	.	.	PUNCT
taxlaw-2819	448	1	see	see	VERB
taxlaw-2819	448	2	generally	generally	ADV
taxlaw-2819	448	3	oecd	oecd	PROPN
taxlaw-2819	448	4	transfer	transfer	NOUN
taxlaw-2819	448	5	pricing	pricing	NOUN
taxlaw-2819	448	6	,	,	PUNCT
taxlaw-2819	448	7	supra	supra	PROPN
taxlaw-2819	448	8	note	note	NOUN
taxlaw-2819	448	9	6	6	NUM
taxlaw-2819	448	10	,	,	PUNCT
taxlaw-2819	448	11	at	at	ADP
taxlaw-2819	448	12	¶¶	¶¶	PROPN
taxlaw-2819	448	13	1.21	1.21	NUM
taxlaw-2819	448	14	,	,	PUNCT
taxlaw-2819	448	15	4.06[3	4.06[3	NUM
taxlaw-2819	448	16	]	]	PUNCT
taxlaw-2819	448	17	.	.	PUNCT
taxlaw-2819	449	1	nonetheless	nonetheless	ADV
taxlaw-2819	449	2	,	,	PUNCT
taxlaw-2819	449	3	formulary	formulary	ADJ
taxlaw-2819	449	4	apportionment	apportionment	NOUN
taxlaw-2819	449	5	-	-	PUNCT
taxlaw-2819	449	6	type	type	NOUN
taxlaw-2819	449	7	methodologies	methodology	NOUN
taxlaw-2819	449	8	are	be	AUX
taxlaw-2819	449	9	in	in	ADP
taxlaw-2819	449	10	common	common	ADJ
taxlaw-2819	449	11	use	use	NOUN
taxlaw-2819	449	12	in	in	ADP
taxlaw-2819	449	13	the	the	DET
taxlaw-2819	449	14	tax	tax	NOUN
taxlaw-2819	449	15	world	world	NOUN
taxlaw-2819	449	16	.	.	PUNCT
taxlaw-2819	450	1	they	they	PRON
taxlaw-2819	450	2	are	be	AUX
taxlaw-2819	450	3	commonly	commonly	ADV
taxlaw-2819	450	4	used	use	VERB
taxlaw-2819	450	5	in	in	ADP
taxlaw-2819	450	6	u.s	u.s	PROPN
taxlaw-2819	450	7	.	.	PROPN
taxlaw-2819	450	8	state	state	NOUN
taxlaw-2819	450	9	taxation	taxation	NOUN
taxlaw-2819	450	10	models	model	NOUN
taxlaw-2819	450	11	,	,	PUNCT
taxlaw-2819	450	12	as	as	SCONJ
taxlaw-2819	450	13	discussed	discuss	VERB
taxlaw-2819	450	14	in	in	ADP
taxlaw-2819	450	15	part	part	NOUN
taxlaw-2819	450	16	xii.e.2	xii.e.2	NUM
taxlaw-2819	450	17	,	,	PUNCT
taxlaw-2819	450	18	infra	infra	NOUN
taxlaw-2819	450	19	.	.	PUNCT
taxlaw-2819	451	1	they	they	PRON
taxlaw-2819	451	2	are	be	AUX
taxlaw-2819	451	3	also	also	ADV
taxlaw-2819	451	4	on	on	ADP
taxlaw-2819	451	5	the	the	DET
taxlaw-2819	451	6	table	table	NOUN
taxlaw-2819	451	7	for	for	ADP
taxlaw-2819	451	8	broad	broad	ADJ
taxlaw-2819	451	9	utilization	utilization	NOUN
taxlaw-2819	451	10	in	in	ADP
taxlaw-2819	451	11	the	the	DET
taxlaw-2819	451	12	proposed	propose	VERB
taxlaw-2819	451	13	european	european	PROPN
taxlaw-2819	451	14	union	union	PROPN
taxlaw-2819	451	15	consolidated	consolidate	VERB
taxlaw-2819	451	16	corporate	corporate	ADJ
taxlaw-2819	451	17	income	income	NOUN
taxlaw-2819	451	18	tax	tax	NOUN
taxlaw-2819	451	19	base	base	NOUN
taxlaw-2819	451	20	,	,	PUNCT
taxlaw-2819	451	21	which	which	PRON
taxlaw-2819	451	22	would	would	AUX
taxlaw-2819	451	23	aggregate	aggregate	VERB
taxlaw-2819	451	24	an	an	DET
taxlaw-2819	451	25	mne	mne	PROPN
taxlaw-2819	451	26	's	's	PART
taxlaw-2819	451	27	combined	combined	ADJ
taxlaw-2819	451	28	income	income	NOUN
taxlaw-2819	451	29	for	for	ADP
taxlaw-2819	451	30	eu	eu	PROPN
taxlaw-2819	451	31	purposes	purpose	NOUN
taxlaw-2819	451	32	and	and	CCONJ
taxlaw-2819	451	33	then	then	ADV
taxlaw-2819	451	34	apply	apply	VERB
taxlaw-2819	451	35	formulary	formulary	ADJ
taxlaw-2819	451	36	apportionment	apportionment	NOUN
taxlaw-2819	451	37	principles	principle	NOUN
taxlaw-2819	451	38	to	to	PART
taxlaw-2819	451	39	allocate	allocate	VERB
taxlaw-2819	451	40	the	the	DET
taxlaw-2819	451	41	combined	combined	ADJ
taxlaw-2819	451	42	income	income	NOUN
taxlaw-2819	451	43	.	.	PUNCT
taxlaw-2819	452	1	in	in	ADP
taxlaw-2819	452	2	this	this	DET
taxlaw-2819	452	3	manner	manner	NOUN
taxlaw-2819	452	4	,	,	PUNCT
taxlaw-2819	452	5	all	all	DET
taxlaw-2819	452	6	pertinent	pertinent	ADJ
taxlaw-2819	452	7	functions	function	NOUN
taxlaw-2819	452	8	would	would	AUX
taxlaw-2819	452	9	be	be	AUX
taxlaw-2819	452	10	taken	take	VERB
taxlaw-2819	452	11	into	into	ADP
taxlaw-2819	452	12	account	account	NOUN
taxlaw-2819	452	13	for	for	ADP
taxlaw-2819	452	14	income	income	NOUN
taxlaw-2819	452	15	allocation	allocation	NOUN
taxlaw-2819	452	16	(	(	PUNCT
taxlaw-2819	452	17	tp	tp	NOUN
taxlaw-2819	452	18	)	)	PUNCT
taxlaw-2819	452	19	purposes	purpose	NOUN
taxlaw-2819	452	20	.	.	PUNCT
taxlaw-2819	453	1	90	90	NUM
taxlaw-2819	453	2	mitchell	mitchell	PROPN
taxlaw-2819	453	3	b.	b.	PROPN
taxlaw-2819	453	4	carroll	carroll	PROPN
taxlaw-2819	453	5	,	,	PUNCT
taxlaw-2819	453	6	a	a	DET
taxlaw-2819	453	7	brief	brief	ADJ
taxlaw-2819	453	8	survey	survey	NOUN
taxlaw-2819	453	9	of	of	ADP
taxlaw-2819	453	10	methods	method	NOUN
taxlaw-2819	453	11	of	of	ADP
taxlaw-2819	453	12	allocating	allocate	VERB
taxlaw-2819	453	13	taxable	taxable	ADJ
taxlaw-2819	453	14	income	income	NOUN
taxlaw-2819	453	15	throughout	throughout	ADP
taxlaw-2819	453	16	the	the	DET
taxlaw-2819	453	17	world	world	NOUN
taxlaw-2819	453	18	,	,	PUNCT
taxlaw-2819	453	19	in	in	ADP
taxlaw-2819	453	20	lectures	lecture	NOUN
taxlaw-2819	453	21	on	on	ADP
taxlaw-2819	453	22	taxation	taxation	NOUN
taxlaw-2819	453	23	131	131	NUM
taxlaw-2819	453	24	,	,	PUNCT
taxlaw-2819	453	25	151–53	151–53	NUM
taxlaw-2819	453	26	&	&	CCONJ
taxlaw-2819	453	27	168–70	168–70	PROPN
taxlaw-2819	453	28	(	(	PUNCT
taxlaw-2819	453	29	roswell	roswell	PROPN
taxlaw-2819	453	30	magill	magill	PROPN
taxlaw-2819	453	31	ed	ed	PROPN
taxlaw-2819	453	32	.	.	PROPN
taxlaw-2819	453	33	,	,	PUNCT
taxlaw-2819	453	34	1932	1932	NUM
taxlaw-2819	453	35	)	)	PUNCT
taxlaw-2819	453	36	(	(	PUNCT
taxlaw-2819	453	37	stating	state	VERB
taxlaw-2819	453	38	that	that	SCONJ
taxlaw-2819	453	39	fractional	fractional	ADJ
taxlaw-2819	453	40	apportionment	apportionment	NOUN
taxlaw-2819	453	41	was	be	AUX
taxlaw-2819	453	42	the	the	DET
taxlaw-2819	453	43	primary	primary	ADJ
taxlaw-2819	453	44	method	method	NOUN
taxlaw-2819	453	45	of	of	ADP
taxlaw-2819	453	46	resolving	resolve	VERB
taxlaw-2819	453	47	double	double	ADJ
taxlaw-2819	453	48	taxation	taxation	NOUN
taxlaw-2819	453	49	for	for	ADP
taxlaw-2819	453	50	spain	spain	PROPN
taxlaw-2819	453	51	and	and	CCONJ
taxlaw-2819	453	52	switzerland	switzerland	PROPN
taxlaw-2819	453	53	and	and	CCONJ
taxlaw-2819	453	54	was	be	AUX
taxlaw-2819	453	55	also	also	ADV
taxlaw-2819	453	56	used	use	VERB
taxlaw-2819	453	57	by	by	ADP
taxlaw-2819	453	58	france	france	PROPN
taxlaw-2819	453	59	;	;	PUNCT
taxlaw-2819	453	60	also	also	ADV
taxlaw-2819	453	61	providing	provide	VERB
taxlaw-2819	453	62	an	an	DET
taxlaw-2819	453	63	analysis	analysis	NOUN
taxlaw-2819	453	64	of	of	ADP
taxlaw-2819	453	65	how	how	SCONJ
taxlaw-2819	453	66	austria	austria	PROPN
taxlaw-2819	453	67	,	,	PUNCT
taxlaw-2819	453	68	czechoslovakia	czechoslovakia	PROPN
taxlaw-2819	453	69	,	,	PUNCT
taxlaw-2819	453	70	hungary	hungary	PROPN
taxlaw-2819	453	71	,	,	PUNCT
taxlaw-2819	453	72	and	and	CCONJ
taxlaw-2819	453	73	poland	poland	PROPN
taxlaw-2819	453	74	had	have	AUX
taxlaw-2819	453	75	all	all	PRON
taxlaw-2819	453	76	formulated	formulate	VERB
taxlaw-2819	453	77	significant	significant	ADJ
taxlaw-2819	453	78	profit	profit	NOUN
taxlaw-2819	453	79	-	-	PUNCT
taxlaw-2819	453	80	split	split	NOUN
taxlaw-2819	453	81	methodologies	methodology	NOUN
taxlaw-2819	453	82	)	)	PUNCT
taxlaw-2819	453	83	;	;	PUNCT
taxlaw-2819	453	84	see	see	VERB
taxlaw-2819	453	85	also	also	ADV
taxlaw-2819	453	86	herndon	herndon	PROPN
taxlaw-2819	453	87	,	,	PUNCT
taxlaw-2819	453	88	note	note	VERB
taxlaw-2819	453	89	65	65	NUM
taxlaw-2819	453	90	,	,	PUNCT
taxlaw-2819	453	91	at	at	ADP
taxlaw-2819	453	92	15	15	NUM
taxlaw-2819	453	93	(	(	PUNCT
taxlaw-2819	453	94	describing	describe	VERB
taxlaw-2819	453	95	a	a	DET
taxlaw-2819	453	96	preexisting	preexist	VERB
taxlaw-2819	453	97	germany	germany	PROPN
taxlaw-2819	453	98	-	-	PUNCT
taxlaw-2819	453	99	holland	holland	PROPN
taxlaw-2819	453	100	treaty	treaty	NOUN
taxlaw-2819	453	101	where	where	SCONJ
taxlaw-2819	453	102	income	income	NOUN
taxlaw-2819	453	103	apportionment	apportionment	NOUN
taxlaw-2819	453	104	was	be	AUX
taxlaw-2819	453	105	used	use	VERB
taxlaw-2819	453	106	for	for	ADP
taxlaw-2819	453	107	a	a	DET
taxlaw-2819	453	108	railroad	railroad	NOUN
taxlaw-2819	453	109	between	between	ADP
taxlaw-2819	453	110	the	the	DET
taxlaw-2819	453	111	two	two	NUM
taxlaw-2819	453	112	countries	country	NOUN
taxlaw-2819	453	113	)	)	PUNCT
taxlaw-2819	453	114	;	;	PUNCT
taxlaw-2819	453	115	seligman	seligman	NOUN
taxlaw-2819	453	116	,	,	PUNCT
taxlaw-2819	453	117	supra	supra	PROPN
taxlaw-2819	453	118	note	note	PROPN
taxlaw-2819	453	119	68	68	NUM
taxlaw-2819	453	120	,	,	PUNCT
taxlaw-2819	453	121	at	at	ADP
taxlaw-2819	453	122	138	138	NUM
taxlaw-2819	453	123	(	(	PUNCT
taxlaw-2819	453	124	recognizing	recognize	VERB
taxlaw-2819	453	125	that	that	SCONJ
taxlaw-2819	453	126	great	great	ADJ
taxlaw-2819	453	127	britain	britain	PROPN
taxlaw-2819	453	128	had	have	AUX
taxlaw-2819	453	129	employed	employ	VERB
taxlaw-2819	453	130	formulary	formulary	ADJ
taxlaw-2819	453	131	apportionment	apportionment	NOUN
taxlaw-2819	453	132	methods	method	NOUN
taxlaw-2819	453	133	with	with	ADP
taxlaw-2819	453	134	respect	respect	NOUN
taxlaw-2819	453	135	to	to	ADP
taxlaw-2819	453	136	its	its	PRON
taxlaw-2819	453	137	colonies	colony	NOUN
taxlaw-2819	453	138	but	but	CCONJ
taxlaw-2819	453	139	still	still	ADV
taxlaw-2819	453	140	maintained	maintain	VERB
taxlaw-2819	453	141	that	that	SCONJ
taxlaw-2819	453	142	this	this	DET
taxlaw-2819	453	143	method	method	NOUN
taxlaw-2819	453	144	was	be	AUX
taxlaw-2819	453	145	not	not	PART
taxlaw-2819	453	146	practical	practical	ADJ
taxlaw-2819	453	147	)	)	PUNCT
taxlaw-2819	453	148	.	.	PUNCT
taxlaw-2819	454	1	as	as	SCONJ
taxlaw-2819	454	2	indicated	indicate	VERB
taxlaw-2819	454	3	below	below	ADV
taxlaw-2819	454	4	,	,	PUNCT
taxlaw-2819	454	5	there	there	PRON
taxlaw-2819	454	6	is	be	VERB
taxlaw-2819	454	7	today	today	NOUN
taxlaw-2819	454	8	extensive	extensive	ADJ
taxlaw-2819	454	9	experience	experience	NOUN
taxlaw-2819	454	10	in	in	ADP
taxlaw-2819	454	11	addressing	address	VERB
taxlaw-2819	454	12	such	such	ADJ
taxlaw-2819	454	13	issues	issue	NOUN
taxlaw-2819	454	14	,	,	PUNCT
taxlaw-2819	454	15	principally	principally	ADV
taxlaw-2819	454	16	involving	involve	VERB
taxlaw-2819	454	17	the	the	DET
taxlaw-2819	454	18	use	use	NOUN
taxlaw-2819	454	19	of	of	ADP
taxlaw-2819	454	20	two	two	NUM
taxlaw-2819	454	21	-	-	PUNCT
taxlaw-2819	454	22	sided	sided	ADJ
taxlaw-2819	454	23	tp	tp	NOUN
taxlaw-2819	454	24	methodology	methodology	NOUN
taxlaw-2819	454	25	in	in	ADP
taxlaw-2819	454	26	bilateral	bilateral	ADJ
taxlaw-2819	454	27	advance	advance	NOUN
taxlaw-2819	454	28	pricing	pricing	NOUN
taxlaw-2819	454	29	agreement	agreement	NOUN
taxlaw-2819	454	30	(	(	PUNCT
taxlaw-2819	454	31	apa	apa	PROPN
taxlaw-2819	454	32	)	)	PUNCT
taxlaw-2819	454	33	or	or	CCONJ
taxlaw-2819	454	34	double	double	ADJ
taxlaw-2819	454	35	taxation	taxation	NOUN
taxlaw-2819	454	36	cases	case	NOUN
taxlaw-2819	454	37	(	(	PUNCT
taxlaw-2819	454	38	where	where	SCONJ
taxlaw-2819	454	39	one	one	NUM
taxlaw-2819	454	40	country	country	NOUN
taxlaw-2819	454	41	asserts	assert	VERB
taxlaw-2819	454	42	a	a	DET
taxlaw-2819	454	43	claim	claim	NOUN
taxlaw-2819	454	44	to	to	ADP
taxlaw-2819	454	45	a	a	DET
taxlaw-2819	454	46	higher	high	ADJ
taxlaw-2819	454	47	share	share	NOUN
taxlaw-2819	454	48	of	of	ADP
taxlaw-2819	454	49	residual	residual	ADJ
taxlaw-2819	454	50	profits	profit	NOUN
taxlaw-2819	454	51	and	and	CCONJ
taxlaw-2819	454	52	the	the	DET
taxlaw-2819	454	53	dispute	dispute	NOUN
taxlaw-2819	454	54	is	be	AUX
taxlaw-2819	454	55	resolved	resolve	VERB
taxlaw-2819	454	56	through	through	ADP
taxlaw-2819	454	57	a	a	DET
taxlaw-2819	454	58	competent	competent	ADJ
taxlaw-2819	454	59	authority	authority	NOUN
taxlaw-2819	454	60	treaty	treaty	NOUN
taxlaw-2819	454	61	resolution	resolution	NOUN
taxlaw-2819	454	62	process	process	NOUN
taxlaw-2819	454	63	)	)	PUNCT
taxlaw-2819	454	64	.	.	PUNCT
taxlaw-2819	455	1	91	91	NUM
taxlaw-2819	455	2	see	see	VERB
taxlaw-2819	455	3	1923	1923	NUM
taxlaw-2819	455	4	icc	icc	NOUN
taxlaw-2819	455	5	proceedings	proceeding	NOUN
taxlaw-2819	455	6	,	,	PUNCT
taxlaw-2819	455	7	supra	supra	PROPN
taxlaw-2819	455	8	note	note	PROPN
taxlaw-2819	455	9	33	33	NUM
taxlaw-2819	455	10	,	,	PUNCT
taxlaw-2819	455	11	brochure	brochure	NOUN
taxlaw-2819	455	12	25	25	NUM
taxlaw-2819	455	13	,	,	PUNCT
taxlaw-2819	455	14	n.	n.	NOUN
taxlaw-2819	455	15	29	29	NUM
taxlaw-2819	455	16	,	,	PUNCT
taxlaw-2819	455	17	at	at	ADP
taxlaw-2819	455	18	10–12	10–12	NUM
taxlaw-2819	455	19	.	.	PUNCT
taxlaw-2819	456	1	indeed	indeed	ADV
taxlaw-2819	456	2	,	,	PUNCT
taxlaw-2819	456	3	the	the	DET
taxlaw-2819	456	4	icc	icc	NOUN
taxlaw-2819	456	5	referred	refer	VERB
taxlaw-2819	456	6	to	to	ADP
taxlaw-2819	456	7	the	the	DET
taxlaw-2819	456	8	principles	principle	NOUN
taxlaw-2819	456	9	espoused	espouse	VERB
taxlaw-2819	456	10	by	by	ADP
taxlaw-2819	456	11	seligman	seligman	NOUN
taxlaw-2819	456	12	,	,	PUNCT
taxlaw-2819	456	13	one	one	NUM
taxlaw-2819	456	14	of	of	ADP
taxlaw-2819	456	15	the	the	DET
taxlaw-2819	456	16	league	league	NOUN
taxlaw-2819	456	17	’s	’s	PART
taxlaw-2819	456	18	economists	economist	NOUN
taxlaw-2819	456	19	.	.	PUNCT
taxlaw-2819	457	1	i	i	PRON
taxlaw-2819	457	2	d.	d.	PROPN
taxlaw-2819	457	3	2013	2013	NUM
taxlaw-2819	457	4	]	]	PUNCT
taxlaw-2819	457	5	income	income	NOUN
taxlaw-2819	457	6	tax	tax	NOUN
taxlaw-2819	457	7	treaty	treaty	NOUN
taxlaw-2819	457	8	policy	policy	NOUN
taxlaw-2819	457	9	in	in	ADP
taxlaw-2819	457	10	the	the	DET
taxlaw-2819	457	11	21st	21st	ADJ
taxlaw-2819	457	12	century	century	NOUN
taxlaw-2819	457	13	:	:	PUNCT
taxlaw-2819	457	14	23	23	NUM
taxlaw-2819	457	15	residence	residence	NOUN
taxlaw-2819	457	16	vs.	vs.	ADP
taxlaw-2819	457	17	source	source	NOUN
taxlaw-2819	457	18	in	in	ADP
taxlaw-2819	457	19	1925	1925	NUM
taxlaw-2819	457	20	,	,	PUNCT
taxlaw-2819	457	21	the	the	DET
taxlaw-2819	457	22	technical	technical	ADJ
taxlaw-2819	457	23	experts	expert	NOUN
taxlaw-2819	457	24	issued	issue	VERB
taxlaw-2819	457	25	their	their	PRON
taxlaw-2819	457	26	first	first	ADJ
taxlaw-2819	457	27	report	report	NOUN
taxlaw-2819	457	28	to	to	ADP
taxlaw-2819	457	29	the	the	DET
taxlaw-2819	457	30	league	league	NOUN
taxlaw-2819	457	31	of	of	ADP
taxlaw-2819	457	32	nations.92	nations.92	ADV
taxlaw-2819	457	33	it	it	PRON
taxlaw-2819	457	34	stated	state	VERB
taxlaw-2819	457	35	that	that	SCONJ
taxlaw-2819	457	36	the	the	DET
taxlaw-2819	457	37	residence	residence	NOUN
taxlaw-2819	457	38	country93	country93	NOUN
taxlaw-2819	457	39	should	should	AUX
taxlaw-2819	457	40	be	be	AUX
taxlaw-2819	457	41	given	give	VERB
taxlaw-2819	457	42	primary	primary	ADJ
taxlaw-2819	457	43	jurisdiction	jurisdiction	NOUN
taxlaw-2819	457	44	over	over	ADP
taxlaw-2819	457	45	income	income	NOUN
taxlaw-2819	457	46	but	but	CCONJ
taxlaw-2819	457	47	that	that	SCONJ
taxlaw-2819	457	48	the	the	DET
taxlaw-2819	457	49	source	source	NOUN
taxlaw-2819	457	50	country	country	NOUN
taxlaw-2819	457	51	should	should	AUX
taxlaw-2819	457	52	have	have	VERB
taxlaw-2819	457	53	a	a	DET
taxlaw-2819	457	54	right	right	NOUN
taxlaw-2819	457	55	to	to	PART
taxlaw-2819	457	56	tax	tax	NOUN
taxlaw-2819	457	57	income	income	NOUN
taxlaw-2819	457	58	from	from	ADP
taxlaw-2819	457	59	real	real	ADJ
taxlaw-2819	457	60	property	property	NOUN
taxlaw-2819	457	61	,	,	PUNCT
taxlaw-2819	457	62	agriculture	agriculture	NOUN
taxlaw-2819	457	63	,	,	PUNCT
taxlaw-2819	457	64	and	and	CCONJ
taxlaw-2819	457	65	income	income	NOUN
taxlaw-2819	457	66	from	from	ADP
taxlaw-2819	457	67	commercial	commercial	ADJ
taxlaw-2819	457	68	and	and	CCONJ
taxlaw-2819	457	69	industrial	industrial	ADJ
taxlaw-2819	457	70	undertakings.94	undertakings.94	NOUN
taxlaw-2819	457	71	furthermore	furthermore	ADV
taxlaw-2819	457	72	,	,	PUNCT
taxlaw-2819	457	73	the	the	DET
taxlaw-2819	457	74	league	league	PROPN
taxlaw-2819	457	75	1925	1925	NUM
taxlaw-2819	457	76	technical	technical	ADJ
taxlaw-2819	457	77	experts	expert	NOUN
taxlaw-2819	457	78	report	report	NOUN
taxlaw-2819	457	79	recognized	recognize	VERB
taxlaw-2819	457	80	that	that	SCONJ
taxlaw-2819	457	81	numerous	numerous	ADJ
taxlaw-2819	457	82	examples	example	NOUN
taxlaw-2819	457	83	existed	exist	VERB
taxlaw-2819	457	84	of	of	ADP
taxlaw-2819	457	85	efforts	effort	NOUN
taxlaw-2819	457	86	to	to	PART
taxlaw-2819	457	87	utilize	utilize	VERB
taxlaw-2819	457	88	option	option	NOUN
taxlaw-2819	457	89	3	3	NUM
taxlaw-2819	457	90	’s	’s	PART
taxlaw-2819	457	91	profit	profit	NOUN
taxlaw-2819	457	92	-	-	PUNCT
taxlaw-2819	457	93	split	split	VERB
taxlaw-2819	457	94	or	or	CCONJ
taxlaw-2819	457	95	formulary	formulary	ADJ
taxlaw-2819	457	96	apportionment	apportionment	NOUN
taxlaw-2819	457	97	approach	approach	NOUN
taxlaw-2819	457	98	,	,	PUNCT
taxlaw-2819	457	99	including	include	VERB
taxlaw-2819	457	100	by	by	ADP
taxlaw-2819	457	101	great	great	ADJ
taxlaw-2819	457	102	britain	britain	PROPN
taxlaw-2819	457	103	with	with	ADP
taxlaw-2819	457	104	its	its	PRON
taxlaw-2819	457	105	colonies	colony	NOUN
taxlaw-2819	457	106	,	,	PUNCT
taxlaw-2819	457	107	by	by	ADP
taxlaw-2819	457	108	swiss	swiss	ADJ
taxlaw-2819	457	109	cantons	canton	NOUN
taxlaw-2819	457	110	among	among	ADP
taxlaw-2819	457	111	themselves	themselves	PRON
taxlaw-2819	457	112	,	,	PUNCT
taxlaw-2819	457	113	and	and	CCONJ
taxlaw-2819	457	114	by	by	ADP
taxlaw-2819	457	115	several	several	ADJ
taxlaw-2819	457	116	countries	country	NOUN
taxlaw-2819	457	117	in	in	ADP
taxlaw-2819	457	118	central	central	PROPN
taxlaw-2819	457	119	europe	europe	PROPN
taxlaw-2819	457	120	in	in	ADP
taxlaw-2819	457	121	numerous	numerous	ADJ
taxlaw-2819	457	122	treaties.95	treaties.95	NOUN
taxlaw-2819	457	123	in	in	ADP
taxlaw-2819	457	124	fact	fact	NOUN
taxlaw-2819	457	125	,	,	PUNCT
taxlaw-2819	457	126	the	the	DET
taxlaw-2819	457	127	report	report	NOUN
taxlaw-2819	457	128	at	at	ADP
taxlaw-2819	457	129	one	one	NUM
taxlaw-2819	457	130	point	point	NOUN
taxlaw-2819	457	131	stated	state	VERB
taxlaw-2819	457	132	that	that	SCONJ
taxlaw-2819	457	133	the	the	DET
taxlaw-2819	457	134	method	method	NOUN
taxlaw-2819	457	135	of	of	ADP
taxlaw-2819	457	136	apportioning	apportion	VERB
taxlaw-2819	457	137	profits	profit	NOUN
taxlaw-2819	457	138	“	"	PUNCT
taxlaw-2819	457	139	appeared	appear	VERB
taxlaw-2819	457	140	at	at	ADP
taxlaw-2819	457	141	first	first	ADJ
taxlaw-2819	457	142	sight	sight	NOUN
taxlaw-2819	457	143	to	to	PART
taxlaw-2819	457	144	be	be	AUX
taxlaw-2819	457	145	the	the	DET
taxlaw-2819	457	146	one	one	NUM
taxlaw-2819	457	147	which	which	PRON
taxlaw-2819	457	148	was	be	AUX
taxlaw-2819	457	149	most	most	ADV
taxlaw-2819	457	150	generally	generally	ADV
taxlaw-2819	457	151	in	in	ADP
taxlaw-2819	457	152	use	use	NOUN
taxlaw-2819	457	153	.	.	PUNCT
taxlaw-2819	458	1	”96	”96	ADV
taxlaw-2819	458	2	notwithstanding	notwithstanding	ADP
taxlaw-2819	458	3	the	the	DET
taxlaw-2819	458	4	numerous	numerous	ADJ
taxlaw-2819	458	5	examples	example	NOUN
taxlaw-2819	458	6	of	of	ADP
taxlaw-2819	458	7	profit	profit	NOUN
taxlaw-2819	458	8	-	-	PUNCT
taxlaw-2819	458	9	split	split	NOUN
taxlaw-2819	458	10	methodologies	methodology	NOUN
taxlaw-2819	458	11	and	and	CCONJ
taxlaw-2819	458	12	recognition	recognition	NOUN
taxlaw-2819	458	13	of	of	ADP
taxlaw-2819	458	14	the	the	DET
taxlaw-2819	458	15	risk	risk	NOUN
taxlaw-2819	458	16	of	of	ADP
taxlaw-2819	458	17	artificial	artificial	ADJ
taxlaw-2819	458	18	allocations	allocation	NOUN
taxlaw-2819	458	19	of	of	ADP
taxlaw-2819	458	20	income	income	NOUN
taxlaw-2819	458	21	under	under	ADP
taxlaw-2819	458	22	a	a	DET
taxlaw-2819	458	23	preset	preset	ADJ
taxlaw-2819	458	24	classification	classification	NOUN
taxlaw-2819	458	25	-	-	PUNCT
taxlaw-2819	458	26	andassignment	andassignment	NOUN
taxlaw-2819	458	27	approach	approach	NOUN
taxlaw-2819	458	28	,	,	PUNCT
taxlaw-2819	458	29	the	the	DET
taxlaw-2819	458	30	league	league	PROPN
taxlaw-2819	458	31	1925	1925	NUM
taxlaw-2819	458	32	technical	technical	ADJ
taxlaw-2819	458	33	experts	expert	NOUN
taxlaw-2819	458	34	report	report	VERB
taxlaw-2819	458	35	summarily	summarily	ADV
taxlaw-2819	458	36	rejected	reject	VERB
taxlaw-2819	458	37	the	the	DET
taxlaw-2819	458	38	idea	idea	NOUN
taxlaw-2819	458	39	of	of	ADP
taxlaw-2819	458	40	analyzing	analyze	VERB
taxlaw-2819	458	41	the	the	DET
taxlaw-2819	458	42	possibility	possibility	NOUN
taxlaw-2819	458	43	of	of	ADP
taxlaw-2819	458	44	adopting	adopt	VERB
taxlaw-2819	458	45	a	a	DET
taxlaw-2819	458	46	profit	profit	NOUN
taxlaw-2819	458	47	-	-	PUNCT
taxlaw-2819	458	48	split	split	NOUN
taxlaw-2819	458	49	methodology	methodology	NOUN
taxlaw-2819	458	50	,	,	PUNCT
taxlaw-2819	458	51	stating	state	VERB
taxlaw-2819	458	52	that	that	SCONJ
taxlaw-2819	458	53	“	"	PUNCT
taxlaw-2819	458	54	we	we	PRON
taxlaw-2819	458	55	do	do	AUX
taxlaw-2819	458	56	not	not	PART
taxlaw-2819	458	57	think	think	VERB
taxlaw-2819	458	58	that	that	SCONJ
taxlaw-2819	458	59	it	it	PRON
taxlaw-2819	458	60	would	would	AUX
taxlaw-2819	458	61	be	be	AUX
taxlaw-2819	458	62	possible	possible	ADJ
taxlaw-2819	458	63	to	to	PART
taxlaw-2819	458	64	adopt	adopt	VERB
taxlaw-2819	458	65	generally	generally	ADV
taxlaw-2819	458	66	such	such	DET
taxlaw-2819	458	67	a	a	DET
taxlaw-2819	458	68	very	very	ADV
taxlaw-2819	458	69	complicated	complicated	ADJ
taxlaw-2819	458	70	[	[	X
taxlaw-2819	458	71	profitsplit	profitsplit	ADJ
taxlaw-2819	458	72	methodology	methodology	NOUN
taxlaw-2819	458	73	]	]	PUNCT
taxlaw-2819	458	74	system	system	NOUN
taxlaw-2819	458	75	in	in	ADP
taxlaw-2819	458	76	the	the	DET
taxlaw-2819	458	77	international	international	ADJ
taxlaw-2819	458	78	sphere	sphere	NOUN
taxlaw-2819	458	79	.	.	PUNCT
taxlaw-2819	459	1	”97	”97	NOUN
taxlaw-2819	459	2	this	this	DET
taxlaw-2819	459	3	comment	comment	NOUN
taxlaw-2819	459	4	was	be	AUX
taxlaw-2819	459	5	certainly	certainly	ADV
taxlaw-2819	459	6	not	not	PART
taxlaw-2819	459	7	true	true	ADJ
taxlaw-2819	459	8	at	at	ADP
taxlaw-2819	459	9	the	the	DET
taxlaw-2819	459	10	time	time	NOUN
taxlaw-2819	459	11	because	because	SCONJ
taxlaw-2819	459	12	the	the	DET
taxlaw-2819	459	13	members	member	NOUN
taxlaw-2819	459	14	of	of	ADP
taxlaw-2819	459	15	this	this	DET
taxlaw-2819	459	16	committee	committee	NOUN
taxlaw-2819	459	17	had	have	VERB
taxlaw-2819	459	18	ample	ample	ADJ
taxlaw-2819	459	19	evidence	evidence	NOUN
taxlaw-2819	459	20	to	to	PART
taxlaw-2819	459	21	use	use	VERB
taxlaw-2819	459	22	to	to	PART
taxlaw-2819	459	23	develop	develop	VERB
taxlaw-2819	459	24	profit	profit	NOUN
taxlaw-2819	459	25	-	-	PUNCT
taxlaw-2819	459	26	split	split	NOUN
taxlaw-2819	459	27	models	model	NOUN
taxlaw-2819	459	28	that	that	PRON
taxlaw-2819	459	29	would	would	AUX
taxlaw-2819	459	30	fairly	fairly	ADV
taxlaw-2819	459	31	and	and	CCONJ
taxlaw-2819	459	32	accurately	accurately	ADV
taxlaw-2819	459	33	allocate	allocate	VERB
taxlaw-2819	459	34	income	income	NOUN
taxlaw-2819	459	35	between	between	ADP
taxlaw-2819	459	36	the	the	DET
taxlaw-2819	459	37	source	source	NOUN
taxlaw-2819	459	38	and	and	CCONJ
taxlaw-2819	459	39	residence	residence	NOUN
taxlaw-2819	459	40	countries	country	NOUN
taxlaw-2819	459	41	.	.	PUNCT
taxlaw-2819	460	1	by	by	ADP
taxlaw-2819	460	2	suggesting	suggest	VERB
taxlaw-2819	460	3	that	that	SCONJ
taxlaw-2819	460	4	a	a	DET
taxlaw-2819	460	5	profit	profit	NOUN
taxlaw-2819	460	6	-	-	PUNCT
taxlaw-2819	460	7	split	split	VERB
taxlaw-2819	460	8	apportionment	apportionment	ADJ
taxlaw-2819	460	9	approach	approach	NOUN
taxlaw-2819	460	10	was	be	AUX
taxlaw-2819	460	11	too	too	ADV
taxlaw-2819	460	12	hard	hard	ADJ
taxlaw-2819	460	13	,	,	PUNCT
taxlaw-2819	460	14	the	the	DET
taxlaw-2819	460	15	committee	committee	NOUN
taxlaw-2819	460	16	was	be	AUX
taxlaw-2819	460	17	able	able	ADJ
taxlaw-2819	460	18	to	to	PART
taxlaw-2819	460	19	side	side	NOUN
taxlaw-2819	460	20	-	-	PUNCT
taxlaw-2819	460	21	step	step	NOUN
taxlaw-2819	460	22	further	further	ADJ
taxlaw-2819	460	23	rigorous	rigorous	ADJ
taxlaw-2819	460	24	inquiry	inquiry	NOUN
taxlaw-2819	460	25	about	about	ADP
taxlaw-2819	460	26	whether	whether	SCONJ
taxlaw-2819	460	27	this	this	DET
taxlaw-2819	460	28	result	result	NOUN
taxlaw-2819	460	29	could	could	AUX
taxlaw-2819	460	30	avoid	avoid	VERB
taxlaw-2819	460	31	the	the	DET
taxlaw-2819	460	32	misallocation	misallocation	NOUN
taxlaw-2819	460	33	issues	issue	NOUN
taxlaw-2819	460	34	that	that	PRON
taxlaw-2819	460	35	the	the	DET
taxlaw-2819	460	36	classification	classification	NOUN
taxlaw-2819	460	37	-	-	PUNCT
taxlaw-2819	460	38	and	and	CCONJ
taxlaw-2819	460	39	-	-	PUNCT
taxlaw-2819	460	40	assignment	assignment	NOUN
taxlaw-2819	460	41	approach	approach	NOUN
taxlaw-2819	460	42	could	could	AUX
taxlaw-2819	460	43	create	create	VERB
taxlaw-2819	460	44	.	.	PUNCT
taxlaw-2819	461	1	in	in	ADP
taxlaw-2819	461	2	any	any	DET
taxlaw-2819	461	3	event	event	NOUN
taxlaw-2819	461	4	,	,	PUNCT
taxlaw-2819	461	5	the	the	DET
taxlaw-2819	461	6	league	league	PROPN
taxlaw-2819	461	7	1925	1925	NUM
taxlaw-2819	461	8	technical	technical	ADJ
taxlaw-2819	461	9	experts	expert	NOUN
taxlaw-2819	461	10	report	report	NOUN
taxlaw-2819	461	11	recommended	recommend	VERB
taxlaw-2819	461	12	that	that	SCONJ
taxlaw-2819	461	13	work	work	NOUN
taxlaw-2819	461	14	should	should	AUX
taxlaw-2819	461	15	begin	begin	VERB
taxlaw-2819	461	16	on	on	ADP
taxlaw-2819	461	17	developing	develop	VERB
taxlaw-2819	461	18	a	a	DET
taxlaw-2819	461	19	model	model	NOUN
taxlaw-2819	461	20	income	income	NOUN
taxlaw-2819	461	21	tax	tax	NOUN
taxlaw-2819	461	22	treaty	treaty	NOUN
taxlaw-2819	461	23	along	along	ADP
taxlaw-2819	461	24	the	the	DET
taxlaw-2819	461	25	lines	line	NOUN
taxlaw-2819	461	26	it	it	PRON
taxlaw-2819	461	27	advocated.98	advocated.98	PROPN
taxlaw-2819	461	28	v.	v.	ADP
taxlaw-2819	461	29	coordination	coordination	NOUN
taxlaw-2819	461	30	of	of	ADP
taxlaw-2819	461	31	the	the	DET
taxlaw-2819	461	32	league	league	NOUN
taxlaw-2819	461	33	and	and	CCONJ
taxlaw-2819	461	34	the	the	DET
taxlaw-2819	461	35	icc	icc	NOUN
taxlaw-2819	461	36	positions	position	VERB
taxlaw-2819	461	37	the	the	DET
taxlaw-2819	461	38	icc	icc	PROPN
taxlaw-2819	461	39	committee	committee	NOUN
taxlaw-2819	461	40	on	on	ADP
taxlaw-2819	461	41	double	double	ADJ
taxlaw-2819	461	42	taxation	taxation	NOUN
taxlaw-2819	461	43	,	,	PUNCT
taxlaw-2819	461	44	chaired	chair	VERB
taxlaw-2819	461	45	by	by	ADP
taxlaw-2819	461	46	thomas	thomas	PROPN
taxlaw-2819	461	47	sewall	sewall	PROPN
taxlaw-2819	461	48	adams	adams	PROPN
taxlaw-2819	461	49	,	,	PUNCT
taxlaw-2819	461	50	met	meet	VERB
taxlaw-2819	461	51	in	in	ADP
taxlaw-2819	461	52	may	may	PROPN
taxlaw-2819	461	53	1925.99	1925.99	NUM
taxlaw-2819	461	54	the	the	DET
taxlaw-2819	461	55	u.s	u.s	PROPN
taxlaw-2819	461	56	.	.	PROPN
taxlaw-2819	461	57	delegation	delegation	NOUN
taxlaw-2819	461	58	included	include	VERB
taxlaw-2819	461	59	the	the	DET
taxlaw-2819	461	60	chairman	chairman	NOUN
taxlaw-2819	461	61	of	of	ADP
taxlaw-2819	461	62	the	the	DET
taxlaw-2819	461	63	house	house	PROPN
taxlaw-2819	461	64	committee	committee	PROPN
taxlaw-2819	461	65	on	on	ADP
taxlaw-2819	461	66	ways	way	NOUN
taxlaw-2819	461	67	&	&	CCONJ
taxlaw-2819	461	68	means	means	PROPN
taxlaw-2819	461	69	(	(	PUNCT
taxlaw-2819	461	70	william	william	PROPN
taxlaw-2819	461	71	r.	r.	PROPN
taxlaw-2819	461	72	green	green	PROPN
taxlaw-2819	461	73	)	)	PUNCT
taxlaw-2819	461	74	.	.	PUNCT
taxlaw-2819	462	1	100	100	NUM
taxlaw-2819	462	2	the	the	DET
taxlaw-2819	462	3	icc	icc	PROPN
taxlaw-2819	462	4	committee	committee	NOUN
taxlaw-2819	462	5	on	on	ADP
taxlaw-2819	462	6	double	double	ADJ
taxlaw-2819	462	7	taxation	taxation	NOUN
taxlaw-2819	462	8	accepted	accept	VERB
taxlaw-2819	462	9	the	the	DET
taxlaw-2819	462	10	preference	preference	NOUN
taxlaw-2819	462	11	for	for	ADP
taxlaw-2819	462	12	a	a	DET
taxlaw-2819	462	13	residence	residence	NOUN
taxlaw-2819	462	14	basis	basis	NOUN
taxlaw-2819	462	15	of	of	ADP
taxlaw-2819	462	16	taxation	taxation	NOUN
taxlaw-2819	462	17	,	,	PUNCT
taxlaw-2819	462	18	with	with	ADP
taxlaw-2819	462	19	the	the	DET
taxlaw-2819	462	20	source	source	NOUN
taxlaw-2819	462	21	country	country	NOUN
taxlaw-2819	462	22	right	right	ADV
taxlaw-2819	462	23	to	to	ADP
taxlaw-2819	462	24	92	92	NUM
taxlaw-2819	462	25	w.h	w.h	PROPN
taxlaw-2819	462	26	.	.	PROPN
taxlaw-2819	462	27	coates	coate	NOUN
taxlaw-2819	462	28	,	,	PUNCT
taxlaw-2819	462	29	double	double	ADJ
taxlaw-2819	462	30	taxation	taxation	NOUN
taxlaw-2819	462	31	and	and	CCONJ
taxlaw-2819	462	32	tax	tax	NOUN
taxlaw-2819	462	33	evasion	evasion	NOUN
taxlaw-2819	462	34	:	:	PUNCT
taxlaw-2819	462	35	report	report	NOUN
taxlaw-2819	462	36	and	and	CCONJ
taxlaw-2819	462	37	resolutions	resolution	NOUN
taxlaw-2819	462	38	submitted	submit	VERB
taxlaw-2819	462	39	by	by	ADP
taxlaw-2819	462	40	the	the	DET
taxlaw-2819	462	41	technical	technical	ADJ
taxlaw-2819	462	42	experts	expert	NOUN
taxlaw-2819	462	43	to	to	ADP
taxlaw-2819	462	44	the	the	DET
taxlaw-2819	462	45	financial	financial	ADJ
taxlaw-2819	462	46	committee	committee	NOUN
taxlaw-2819	462	47	of	of	ADP
taxlaw-2819	462	48	the	the	DET
taxlaw-2819	462	49	league	league	PROPN
taxlaw-2819	462	50	of	of	ADP
taxlaw-2819	462	51	nations	nation	NOUN
taxlaw-2819	462	52	,	,	PUNCT
taxlaw-2819	462	53	league	league	PROPN
taxlaw-2819	462	54	of	of	ADP
taxlaw-2819	462	55	nations	nations	PROPN
taxlaw-2819	462	56	doc	doc	PROPN
taxlaw-2819	462	57	.	.	PUNCT
taxlaw-2819	463	1	c.115m.55.1925.ii.a	c.115m.55.1925.ii.a	PROPN
taxlaw-2819	463	2	(	(	PUNCT
taxlaw-2819	463	3	1925	1925	NUM
taxlaw-2819	463	4	)	)	PUNCT
taxlaw-2819	463	5	(	(	PUNCT
taxlaw-2819	463	6	hereinafter	hereinafter	NOUN
taxlaw-2819	463	7	1925	1925	NUM
taxlaw-2819	463	8	technical	technical	ADJ
taxlaw-2819	463	9	experts	expert	NOUN
taxlaw-2819	463	10	report	report	NOUN
taxlaw-2819	463	11	)	)	PUNCT
taxlaw-2819	463	12	.	.	PUNCT
taxlaw-2819	464	1	93	93	NUM
taxlaw-2819	465	1	i	i	PRON
taxlaw-2819	465	2	d.	d.	PROPN
taxlaw-2819	465	3	at	at	ADP
taxlaw-2819	465	4	21	21	NUM
taxlaw-2819	465	5	(	(	PUNCT
taxlaw-2819	465	6	stating	state	VERB
taxlaw-2819	465	7	that	that	DET
taxlaw-2819	465	8	place	place	NOUN
taxlaw-2819	465	9	of	of	ADP
taxlaw-2819	465	10	residency	residency	NOUN
taxlaw-2819	465	11	for	for	ADP
taxlaw-2819	465	12	a	a	DET
taxlaw-2819	465	13	joint	joint	ADJ
taxlaw-2819	465	14	stock	stock	NOUN
taxlaw-2819	465	15	company	company	NOUN
taxlaw-2819	465	16	meant	mean	VERB
taxlaw-2819	465	17	its	its	PRON
taxlaw-2819	465	18	place	place	NOUN
taxlaw-2819	465	19	of	of	ADP
taxlaw-2819	465	20	fiscal	fiscal	ADJ
taxlaw-2819	465	21	domicile	domicile	NOUN
taxlaw-2819	465	22	,	,	PUNCT
taxlaw-2819	465	23	which	which	PRON
taxlaw-2819	465	24	would	would	AUX
taxlaw-2819	465	25	be	be	AUX
taxlaw-2819	465	26	determined	determine	VERB
taxlaw-2819	465	27	as	as	ADP
taxlaw-2819	465	28	the	the	DET
taxlaw-2819	465	29	place	place	NOUN
taxlaw-2819	465	30	where	where	SCONJ
taxlaw-2819	465	31	“	"	PUNCT
taxlaw-2819	465	32	management	management	NOUN
taxlaw-2819	465	33	and	and	CCONJ
taxlaw-2819	465	34	control	control	NOUN
taxlaw-2819	465	35	of	of	ADP
taxlaw-2819	465	36	the	the	DET
taxlaw-2819	465	37	business	business	NOUN
taxlaw-2819	465	38	are	be	AUX
taxlaw-2819	465	39	situated	situate	VERB
taxlaw-2819	465	40	”	"	PUNCT
taxlaw-2819	465	41	)	)	PUNCT
taxlaw-2819	465	42	.	.	PUNCT
taxlaw-2819	466	1	94	94	NUM
taxlaw-2819	467	1	i	i	PRON
taxlaw-2819	467	2	d.	d.	PROPN
taxlaw-2819	467	3	at	at	ADP
taxlaw-2819	467	4	31	31	NUM
taxlaw-2819	467	5	.	.	PUNCT
taxlaw-2819	467	6	95	95	NUM
taxlaw-2819	468	1	i	i	PRON
taxlaw-2819	468	2	d.	d.	PROPN
taxlaw-2819	468	3	at	at	ADP
taxlaw-2819	468	4	12–14	12–14	NUM
taxlaw-2819	468	5	;	;	PUNCT
taxlaw-2819	468	6	see	see	VERB
taxlaw-2819	468	7	also	also	ADV
taxlaw-2819	468	8	the	the	DET
taxlaw-2819	468	9	1921	1921	NUM
taxlaw-2819	468	10	austro	austro	PROPN
taxlaw-2819	468	11	–	–	PUNCT
taxlaw-2819	468	12	hungary	hungary	PROPN
taxlaw-2819	468	13	treaty	treaty	NOUN
taxlaw-2819	468	14	,	,	PUNCT
taxlaw-2819	468	15	discussed	discuss	VERB
taxlaw-2819	468	16	supra	supra	PROPN
taxlaw-2819	468	17	note	note	PROPN
taxlaw-2819	468	18	56	56	NUM
taxlaw-2819	468	19	;	;	PUNCT
taxlaw-2819	468	20	mitchell	mitchell	PROPN
taxlaw-2819	468	21	b.	b.	PROPN
taxlaw-2819	468	22	carroll	carroll	PROPN
taxlaw-2819	468	23	,	,	PUNCT
taxlaw-2819	468	24	methods	method	NOUN
taxlaw-2819	468	25	of	of	ADP
taxlaw-2819	468	26	allocating	allocate	VERB
taxlaw-2819	468	27	taxable	taxable	ADJ
taxlaw-2819	468	28	income	income	NOUN
taxlaw-2819	468	29	,	,	PUNCT
taxlaw-2819	468	30	taxation	taxation	NOUN
taxlaw-2819	468	31	of	of	ADP
taxlaw-2819	468	32	foreign	foreign	ADJ
taxlaw-2819	468	33	and	and	CCONJ
taxlaw-2819	468	34	national	national	ADJ
taxlaw-2819	468	35	enterprises	enterprise	NOUN
taxlaw-2819	468	36	vol	vol	NOUN
taxlaw-2819	468	37	.	.	PUNCT
taxlaw-2819	469	1	iv	iv	NUM
taxlaw-2819	469	2	,	,	PUNCT
taxlaw-2819	469	3	league	league	PROPN
taxlaw-2819	469	4	of	of	ADP
taxlaw-2819	469	5	nations	nations	PROPN
taxlaw-2819	469	6	doc	doc	PROPN
taxlaw-2819	469	7	.	.	PUNCT
taxlaw-2819	469	8	c.425(b	c.425(b	PROPN
taxlaw-2819	469	9	)	)	PUNCT
taxlaw-2819	469	10	m.217(b	m.217(b	PROPN
taxlaw-2819	469	11	)	)	PUNCT
taxlaw-2819	469	12	1933	1933	NUM
taxlaw-2819	469	13	ii.a	ii.a	NOUN
taxlaw-2819	469	14	.	.	PUNCT
taxlaw-2819	470	1	at	at	ADP
taxlaw-2819	470	2	57–87	57–87	NUM
taxlaw-2819	470	3	(	(	PUNCT
taxlaw-2819	470	4	1933	1933	NUM
taxlaw-2819	470	5	)	)	PUNCT
taxlaw-2819	470	6	;	;	PUNCT
taxlaw-2819	470	7	and	and	CCONJ
taxlaw-2819	470	8	the	the	DET
taxlaw-2819	470	9	discussion	discussion	NOUN
taxlaw-2819	470	10	of	of	ADP
taxlaw-2819	470	11	pre	pre	ADJ
taxlaw-2819	470	12	-	-	ADJ
taxlaw-2819	470	13	existing	exist	VERB
taxlaw-2819	470	14	income	income	NOUN
taxlaw-2819	470	15	apportionment	apportionment	NOUN
taxlaw-2819	470	16	schemes	scheme	NOUN
taxlaw-2819	470	17	supra	supra	PROPN
taxlaw-2819	470	18	note	note	NOUN
taxlaw-2819	470	19	90	90	NUM
taxlaw-2819	470	20	.	.	PUNCT
taxlaw-2819	471	1	as	as	SCONJ
taxlaw-2819	471	2	will	will	AUX
taxlaw-2819	471	3	be	be	AUX
taxlaw-2819	471	4	indicated	indicate	VERB
taxlaw-2819	471	5	below	below	ADV
taxlaw-2819	471	6	,	,	PUNCT
taxlaw-2819	471	7	there	there	PRON
taxlaw-2819	471	8	is	be	VERB
taxlaw-2819	471	9	today	today	NOUN
taxlaw-2819	471	10	extensive	extensive	ADJ
taxlaw-2819	471	11	experience	experience	NOUN
taxlaw-2819	471	12	in	in	ADP
taxlaw-2819	471	13	addressing	address	VERB
taxlaw-2819	471	14	such	such	ADJ
taxlaw-2819	471	15	issues	issue	NOUN
taxlaw-2819	471	16	,	,	PUNCT
taxlaw-2819	471	17	principally	principally	ADV
taxlaw-2819	471	18	involving	involve	VERB
taxlaw-2819	471	19	the	the	DET
taxlaw-2819	471	20	use	use	NOUN
taxlaw-2819	471	21	of	of	ADP
taxlaw-2819	471	22	two	two	NUM
taxlaw-2819	471	23	-	-	PUNCT
taxlaw-2819	471	24	sided	sided	ADJ
taxlaw-2819	471	25	tp	tp	NOUN
taxlaw-2819	471	26	methodology	methodology	NOUN
taxlaw-2819	471	27	in	in	ADP
taxlaw-2819	471	28	bilateral	bilateral	ADJ
taxlaw-2819	471	29	advance	advance	NOUN
taxlaw-2819	471	30	pricing	pricing	NOUN
taxlaw-2819	471	31	agreement	agreement	NOUN
taxlaw-2819	471	32	(	(	PUNCT
taxlaw-2819	471	33	“	"	PUNCT
taxlaw-2819	471	34	apa	apa	PROPN
taxlaw-2819	471	35	”	"	PUNCT
taxlaw-2819	471	36	)	)	PUNCT
taxlaw-2819	471	37	or	or	CCONJ
taxlaw-2819	471	38	double	double	ADJ
taxlaw-2819	471	39	taxation	taxation	NOUN
taxlaw-2819	471	40	cases	case	NOUN
taxlaw-2819	471	41	(	(	PUNCT
taxlaw-2819	471	42	where	where	SCONJ
taxlaw-2819	471	43	one	one	NUM
taxlaw-2819	471	44	country	country	NOUN
taxlaw-2819	471	45	asserts	assert	VERB
taxlaw-2819	471	46	a	a	DET
taxlaw-2819	471	47	claim	claim	NOUN
taxlaw-2819	471	48	to	to	ADP
taxlaw-2819	471	49	higher	high	ADJ
taxlaw-2819	471	50	share	share	NOUN
taxlaw-2819	471	51	of	of	ADP
taxlaw-2819	471	52	residual	residual	ADJ
taxlaw-2819	471	53	profits	profit	NOUN
taxlaw-2819	471	54	and	and	CCONJ
taxlaw-2819	471	55	the	the	DET
taxlaw-2819	471	56	dispute	dispute	NOUN
taxlaw-2819	471	57	is	be	AUX
taxlaw-2819	471	58	resolved	resolve	VERB
taxlaw-2819	471	59	through	through	ADP
taxlaw-2819	471	60	a	a	DET
taxlaw-2819	471	61	competent	competent	ADJ
taxlaw-2819	471	62	authority	authority	NOUN
taxlaw-2819	471	63	treaty	treaty	NOUN
taxlaw-2819	471	64	resolution	resolution	NOUN
taxlaw-2819	471	65	process	process	NOUN
taxlaw-2819	471	66	)	)	PUNCT
taxlaw-2819	471	67	.	.	PUNCT
taxlaw-2819	472	1	96	96	NUM
taxlaw-2819	472	2	1925	1925	NUM
taxlaw-2819	472	3	technical	technical	ADJ
taxlaw-2819	472	4	experts	expert	NOUN
taxlaw-2819	472	5	report	report	NOUN
taxlaw-2819	472	6	,	,	PUNCT
taxlaw-2819	472	7	supra	supra	PROPN
taxlaw-2819	472	8	note	note	VERB
taxlaw-2819	472	9	92	92	NUM
taxlaw-2819	472	10	,	,	PUNCT
taxlaw-2819	472	11	at	at	ADP
taxlaw-2819	472	12	14	14	NUM
taxlaw-2819	472	13	.	.	PUNCT
taxlaw-2819	472	14	97	97	NUM
taxlaw-2819	473	1	i	i	PRON
taxlaw-2819	473	2	d.	d.	PROPN
taxlaw-2819	473	3	98	98	NUM
taxlaw-2819	473	4	1925	1925	NUM
taxlaw-2819	473	5	technical	technical	ADJ
taxlaw-2819	473	6	experts	expert	NOUN
taxlaw-2819	473	7	report	report	NOUN
taxlaw-2819	473	8	,	,	PUNCT
taxlaw-2819	473	9	supra	supra	PROPN
taxlaw-2819	473	10	note	note	VERB
taxlaw-2819	473	11	92	92	NUM
taxlaw-2819	473	12	,	,	PUNCT
taxlaw-2819	473	13	at	at	ADP
taxlaw-2819	473	14	29	29	NUM
taxlaw-2819	473	15	.	.	PUNCT
taxlaw-2819	474	1	99	99	NUM
taxlaw-2819	475	1	i	i	PRON
taxlaw-2819	475	2	d.	d.	PROPN
taxlaw-2819	475	3	at	at	ADP
taxlaw-2819	475	4	10–11	10–11	NUM
taxlaw-2819	475	5	.	.	PUNCT
taxlaw-2819	476	1	100	100	NUM
taxlaw-2819	477	1	i	i	PRON
taxlaw-2819	477	2	d.	d.	PROPN
taxlaw-2819	477	3	at	at	ADP
taxlaw-2819	477	4	11	11	NUM
taxlaw-2819	477	5	.	.	PUNCT
taxlaw-2819	477	6	24	24	NUM
taxlaw-2819	477	7	columbia	columbia	PROPN
taxlaw-2819	477	8	journal	journal	PROPN
taxlaw-2819	477	9	of	of	ADP
taxlaw-2819	477	10	tax	tax	NOUN
taxlaw-2819	477	11	law	law	NOUN
taxlaw-2819	477	12	[	[	X
taxlaw-2819	477	13	vol.5:1	vol.5:1	ADJ
taxlaw-2819	477	14	tax	tax	NOUN
taxlaw-2819	477	15	being	be	AUX
taxlaw-2819	477	16	strictly	strictly	ADV
taxlaw-2819	477	17	limited	limited	ADJ
taxlaw-2819	477	18	and	and	CCONJ
taxlaw-2819	477	19	not	not	PART
taxlaw-2819	477	20	entitled	entitle	VERB
taxlaw-2819	477	21	to	to	ADP
taxlaw-2819	477	22	,	,	PUNCT
taxlaw-2819	477	23	in	in	ADP
taxlaw-2819	477	24	essence	essence	NOUN
taxlaw-2819	477	25	,	,	PUNCT
taxlaw-2819	477	26	impose	impose	VERB
taxlaw-2819	477	27	a	a	DET
taxlaw-2819	477	28	profit	profit	NOUN
taxlaw-2819	477	29	-	-	PUNCT
taxlaw-2819	477	30	split	split	NOUN
taxlaw-2819	477	31	approach	approach	NOUN
taxlaw-2819	477	32	on	on	ADP
taxlaw-2819	477	33	the	the	DET
taxlaw-2819	477	34	combined	combined	ADJ
taxlaw-2819	477	35	income	income	NOUN
taxlaw-2819	477	36	of	of	ADP
taxlaw-2819	477	37	the	the	DET
taxlaw-2819	477	38	foreign	foreign	ADJ
taxlaw-2819	477	39	company.101	company.101	NOUN
taxlaw-2819	477	40	the	the	DET
taxlaw-2819	477	41	third	third	ADJ
taxlaw-2819	477	42	icc	icc	PROPN
taxlaw-2819	477	43	congress	congress	PROPN
taxlaw-2819	477	44	met	meet	VERB
taxlaw-2819	477	45	in	in	ADP
taxlaw-2819	477	46	brussels	brussels	PROPN
taxlaw-2819	477	47	in	in	ADP
taxlaw-2819	477	48	june	june	PROPN
taxlaw-2819	477	49	1925,102	1925,102	NUM
taxlaw-2819	477	50	five	five	NUM
taxlaw-2819	477	51	months	month	NOUN
taxlaw-2819	477	52	after	after	SCONJ
taxlaw-2819	477	53	the	the	DET
taxlaw-2819	477	54	league	league	PROPN
taxlaw-2819	477	55	1925	1925	NUM
taxlaw-2819	477	56	technical	technical	ADJ
taxlaw-2819	477	57	experts	expert	NOUN
taxlaw-2819	477	58	report	report	NOUN
taxlaw-2819	477	59	was	be	AUX
taxlaw-2819	477	60	published	publish	VERB
taxlaw-2819	477	61	.	.	PUNCT
taxlaw-2819	478	1	a	a	DET
taxlaw-2819	478	2	delegate	delegate	NOUN
taxlaw-2819	478	3	from	from	ADP
taxlaw-2819	478	4	the	the	DET
taxlaw-2819	478	5	financial	financial	ADJ
taxlaw-2819	478	6	committee	committee	NOUN
taxlaw-2819	478	7	of	of	ADP
taxlaw-2819	478	8	the	the	DET
taxlaw-2819	478	9	league	league	PROPN
taxlaw-2819	478	10	of	of	ADP
taxlaw-2819	478	11	nations	nation	NOUN
taxlaw-2819	478	12	also	also	ADV
taxlaw-2819	478	13	attended.103	attended.103	ADP
taxlaw-2819	478	14	the	the	DET
taxlaw-2819	478	15	proceedings	proceeding	NOUN
taxlaw-2819	478	16	noted	note	VERB
taxlaw-2819	478	17	that	that	SCONJ
taxlaw-2819	478	18	the	the	DET
taxlaw-2819	478	19	league	league	PROPN
taxlaw-2819	478	20	committee	committee	PROPN
taxlaw-2819	478	21	of	of	ADP
taxlaw-2819	478	22	technical	technical	ADJ
taxlaw-2819	478	23	experts	expert	NOUN
taxlaw-2819	478	24	,	,	PUNCT
taxlaw-2819	478	25	following	follow	VERB
taxlaw-2819	478	26	the	the	DET
taxlaw-2819	478	27	work	work	NOUN
taxlaw-2819	478	28	of	of	ADP
taxlaw-2819	478	29	the	the	DET
taxlaw-2819	478	30	league	league	NOUN
taxlaw-2819	478	31	’s	’s	PART
taxlaw-2819	478	32	1923	1923	NUM
taxlaw-2819	478	33	economic	economic	ADJ
taxlaw-2819	478	34	experts	expert	NOUN
taxlaw-2819	478	35	report	report	NOUN
taxlaw-2819	478	36	,	,	PUNCT
taxlaw-2819	478	37	had	have	AUX
taxlaw-2819	478	38	contacted	contact	VERB
taxlaw-2819	478	39	the	the	DET
taxlaw-2819	478	40	icc	icc	NOUN
taxlaw-2819	478	41	with	with	ADP
taxlaw-2819	478	42	respect	respect	NOUN
taxlaw-2819	478	43	to	to	ADP
taxlaw-2819	478	44	the	the	DET
taxlaw-2819	478	45	views	view	NOUN
taxlaw-2819	478	46	of	of	ADP
taxlaw-2819	478	47	taxpayers	taxpayer	NOUN
taxlaw-2819	478	48	(	(	PUNCT
taxlaw-2819	478	49	business).104	business).104	NOUN
taxlaw-2819	478	50	the	the	DET
taxlaw-2819	478	51	icc	icc	PROPN
taxlaw-2819	478	52	group	group	NOUN
taxlaw-2819	478	53	met	meet	VERB
taxlaw-2819	478	54	with	with	ADP
taxlaw-2819	478	55	the	the	DET
taxlaw-2819	478	56	league	league	PROPN
taxlaw-2819	478	57	committee	committee	PROPN
taxlaw-2819	478	58	of	of	ADP
taxlaw-2819	478	59	technical	technical	ADJ
taxlaw-2819	478	60	experts	expert	NOUN
taxlaw-2819	478	61	in	in	ADP
taxlaw-2819	478	62	geneva	geneva	PROPN
taxlaw-2819	478	63	in	in	ADP
taxlaw-2819	478	64	april	april	PROPN
taxlaw-2819	478	65	1924	1924	NUM
taxlaw-2819	478	66	to	to	PART
taxlaw-2819	478	67	present	present	VERB
taxlaw-2819	478	68	its	its	PRON
taxlaw-2819	478	69	views	view	NOUN
taxlaw-2819	478	70	on	on	ADP
taxlaw-2819	478	71	double	double	ADJ
taxlaw-2819	478	72	taxation	taxation	NOUN
taxlaw-2819	478	73	.	.	PUNCT
taxlaw-2819	479	1	cooperation	cooperation	NOUN
taxlaw-2819	479	2	between	between	ADP
taxlaw-2819	479	3	the	the	DET
taxlaw-2819	479	4	icc	icc	PROPN
taxlaw-2819	479	5	and	and	CCONJ
taxlaw-2819	479	6	the	the	DET
taxlaw-2819	479	7	league	league	NOUN
taxlaw-2819	479	8	was	be	AUX
taxlaw-2819	479	9	recited	recite	VERB
taxlaw-2819	479	10	in	in	ADP
taxlaw-2819	479	11	the	the	DET
taxlaw-2819	479	12	proceedings	proceeding	NOUN
taxlaw-2819	479	13	of	of	ADP
taxlaw-2819	479	14	both.105	both.105	PROPN
taxlaw-2819	479	15	the	the	DET
taxlaw-2819	479	16	league	league	PROPN
taxlaw-2819	479	17	1925	1925	NUM
taxlaw-2819	479	18	technical	technical	ADJ
taxlaw-2819	479	19	experts	expert	NOUN
taxlaw-2819	479	20	report	report	NOUN
taxlaw-2819	479	21	,	,	PUNCT
taxlaw-2819	479	22	issued	issue	VERB
taxlaw-2819	479	23	five	five	NUM
taxlaw-2819	479	24	months	month	NOUN
taxlaw-2819	479	25	earlier	early	ADV
taxlaw-2819	479	26	,	,	PUNCT
taxlaw-2819	479	27	appears	appear	VERB
taxlaw-2819	479	28	to	to	PART
taxlaw-2819	479	29	have	have	AUX
taxlaw-2819	479	30	overstated	overstate	VERB
taxlaw-2819	479	31	the	the	DET
taxlaw-2819	479	32	preference	preference	NOUN
taxlaw-2819	479	33	of	of	ADP
taxlaw-2819	479	34	the	the	DET
taxlaw-2819	479	35	icc	icc	NOUN
taxlaw-2819	479	36	,	,	PUNCT
taxlaw-2819	479	37	as	as	ADV
taxlaw-2819	479	38	least	least	ADJ
taxlaw-2819	479	39	as	as	ADP
taxlaw-2819	479	40	of	of	ADP
taxlaw-2819	479	41	the	the	DET
taxlaw-2819	479	42	second	second	ADJ
taxlaw-2819	479	43	icc	icc	PROPN
taxlaw-2819	479	44	congress	congress	PROPN
taxlaw-2819	479	45	in	in	ADP
taxlaw-2819	479	46	1923	1923	NUM
taxlaw-2819	479	47	,	,	PUNCT
taxlaw-2819	479	48	for	for	ADP
taxlaw-2819	479	49	residence	residence	NOUN
taxlaw-2819	479	50	–	–	PUNCT
taxlaw-2819	479	51	based	base	VERB
taxlaw-2819	479	52	taxation	taxation	NOUN
taxlaw-2819	479	53	.	.	PUNCT
taxlaw-2819	480	1	it	it	PRON
taxlaw-2819	480	2	may	may	AUX
taxlaw-2819	480	3	be	be	AUX
taxlaw-2819	480	4	that	that	SCONJ
taxlaw-2819	480	5	this	this	PRON
taxlaw-2819	480	6	reflected	reflect	VERB
taxlaw-2819	480	7	the	the	DET
taxlaw-2819	480	8	interim	interim	ADJ
taxlaw-2819	480	9	discussions	discussion	NOUN
taxlaw-2819	480	10	,	,	PUNCT
taxlaw-2819	480	11	recited	recite	VERB
taxlaw-2819	480	12	by	by	ADP
taxlaw-2819	480	13	the	the	DET
taxlaw-2819	480	14	icc	icc	PROPN
taxlaw-2819	480	15	,	,	PUNCT
taxlaw-2819	480	16	in	in	ADP
taxlaw-2819	480	17	which	which	PRON
taxlaw-2819	480	18	the	the	DET
taxlaw-2819	480	19	icc	icc	PROPN
taxlaw-2819	480	20	committee	committee	NOUN
taxlaw-2819	480	21	on	on	ADP
taxlaw-2819	480	22	double	double	ADJ
taxlaw-2819	480	23	taxation	taxation	NOUN
taxlaw-2819	480	24	deferred	defer	VERB
taxlaw-2819	480	25	to	to	ADP
taxlaw-2819	480	26	the	the	DET
taxlaw-2819	480	27	league	league	NOUN
taxlaw-2819	480	28	’s	’s	PART
taxlaw-2819	480	29	technical	technical	ADJ
taxlaw-2819	480	30	experts	expert	NOUN
taxlaw-2819	480	31	.	.	PUNCT
taxlaw-2819	481	1	this	this	DET
taxlaw-2819	481	2	view	view	NOUN
taxlaw-2819	481	3	is	be	AUX
taxlaw-2819	481	4	supported	support	VERB
taxlaw-2819	481	5	by	by	ADP
taxlaw-2819	481	6	the	the	DET
taxlaw-2819	481	7	following	follow	VERB
taxlaw-2819	481	8	statement	statement	NOUN
taxlaw-2819	481	9	by	by	ADP
taxlaw-2819	481	10	t.s	t.s	PROPN
taxlaw-2819	481	11	.	.	PROPN
taxlaw-2819	481	12	adams	adams	PROPN
taxlaw-2819	481	13	who	who	PRON
taxlaw-2819	481	14	described	describe	VERB
taxlaw-2819	481	15	the	the	DET
taxlaw-2819	481	16	“	"	PUNCT
taxlaw-2819	481	17	working	working	NOUN
taxlaw-2819	481	18	agreement	agreement	NOUN
taxlaw-2819	481	19	”	"	PUNCT
taxlaw-2819	481	20	between	between	ADP
taxlaw-2819	481	21	business	business	NOUN
taxlaw-2819	481	22	(	(	PUNCT
taxlaw-2819	481	23	the	the	DET
taxlaw-2819	481	24	icc	icc	NOUN
taxlaw-2819	481	25	)	)	PUNCT
taxlaw-2819	481	26	and	and	CCONJ
taxlaw-2819	481	27	governments	government	NOUN
taxlaw-2819	481	28	(	(	PUNCT
taxlaw-2819	481	29	the	the	DET
taxlaw-2819	481	30	league	league	NOUN
taxlaw-2819	481	31	)	)	PUNCT
taxlaw-2819	481	32	in	in	ADP
taxlaw-2819	481	33	the	the	DET
taxlaw-2819	481	34	following	follow	VERB
taxlaw-2819	481	35	manner	manner	NOUN
taxlaw-2819	481	36	:	:	PUNCT
taxlaw-2819	481	37	the	the	DET
taxlaw-2819	481	38	working	work	VERB
taxlaw-2819	481	39	plan	plan	NOUN
taxlaw-2819	481	40	for	for	ADP
taxlaw-2819	481	41	the	the	DET
taxlaw-2819	481	42	general	general	ADJ
taxlaw-2819	481	43	elimination	elimination	NOUN
taxlaw-2819	481	44	of	of	ADP
taxlaw-2819	481	45	double	double	ADJ
taxlaw-2819	481	46	taxation	taxation	NOUN
taxlaw-2819	481	47	.	.	PUNCT
taxlaw-2819	481	48	.	.	PUNCT
taxlaw-2819	482	1	.	.	PUNCT
taxlaw-2819	482	2	is	be	AUX
taxlaw-2819	482	3	based	base	VERB
taxlaw-2819	482	4	upon	upon	SCONJ
taxlaw-2819	482	5	the	the	DET
taxlaw-2819	482	6	frank	frank	ADJ
taxlaw-2819	482	7	recognition	recognition	NOUN
taxlaw-2819	482	8	of	of	ADP
taxlaw-2819	482	9	the	the	DET
taxlaw-2819	482	10	fact	fact	NOUN
taxlaw-2819	482	11	that	that	SCONJ
taxlaw-2819	482	12	the	the	DET
taxlaw-2819	482	13	income	income	NOUN
taxlaw-2819	482	14	-	-	PUNCT
taxlaw-2819	482	15	tax	tax	NOUN
taxlaw-2819	482	16	serves	serve	VERB
taxlaw-2819	482	17	two	two	NUM
taxlaw-2819	482	18	purposes	purpose	NOUN
taxlaw-2819	482	19	:	:	PUNCT
taxlaw-2819	482	20	it	it	PRON
taxlaw-2819	482	21	must	must	AUX
taxlaw-2819	482	22	satisfy	satisfy	VERB
taxlaw-2819	482	23	the	the	DET
taxlaw-2819	482	24	claim	claim	NOUN
taxlaw-2819	482	25	both	both	PRON
taxlaw-2819	482	26	of	of	ADP
taxlaw-2819	482	27	the	the	DET
taxlaw-2819	482	28	country	country	NOUN
taxlaw-2819	482	29	or	or	CCONJ
taxlaw-2819	482	30	origin	origin	NOUN
taxlaw-2819	482	31	and	and	CCONJ
taxlaw-2819	482	32	of	of	ADP
taxlaw-2819	482	33	the	the	DET
taxlaw-2819	482	34	country	country	NOUN
taxlaw-2819	482	35	in	in	ADP
taxlaw-2819	482	36	which	which	PRON
taxlaw-2819	482	37	the	the	DET
taxlaw-2819	482	38	taxpayer	taxpayer	NOUN
taxlaw-2819	482	39	resides	reside	VERB
taxlaw-2819	482	40	;	;	PUNCT
taxlaw-2819	482	41	part	part	NOUN
taxlaw-2819	482	42	of	of	ADP
taxlaw-2819	482	43	the	the	DET
taxlaw-2819	482	44	income	income	NOUN
taxlaw-2819	482	45	will	will	AUX
taxlaw-2819	482	46	inevitably	inevitably	ADV
taxlaw-2819	482	47	be	be	AUX
taxlaw-2819	482	48	taxed	tax	VERB
taxlaw-2819	482	49	where	where	SCONJ
taxlaw-2819	482	50	it	it	PRON
taxlaw-2819	482	51	is	be	AUX
taxlaw-2819	482	52	earned	earn	VERB
taxlaw-2819	482	53	and	and	CCONJ
taxlaw-2819	482	54	part	part	NOUN
taxlaw-2819	482	55	where	where	SCONJ
taxlaw-2819	482	56	the	the	DET
taxlaw-2819	482	57	taxpayer	taxpayer	NOUN
taxlaw-2819	482	58	resides	reside	VERB
taxlaw-2819	482	59	.	.	PUNCT
taxlaw-2819	483	1	this	this	PRON
taxlaw-2819	483	2	is	be	AUX
taxlaw-2819	483	3	the	the	DET
taxlaw-2819	483	4	first	first	ADJ
taxlaw-2819	483	5	time	time	NOUN
taxlaw-2819	483	6	perhaps	perhaps	ADV
taxlaw-2819	483	7	that	that	SCONJ
taxlaw-2819	483	8	full	full	ADJ
taxlaw-2819	483	9	recognition	recognition	NOUN
taxlaw-2819	483	10	has	have	AUX
taxlaw-2819	483	11	been	be	AUX
taxlaw-2819	483	12	given	give	VERB
taxlaw-2819	483	13	to	to	ADP
taxlaw-2819	483	14	the	the	DET
taxlaw-2819	483	15	valid	valid	ADJ
taxlaw-2819	483	16	claims	claim	NOUN
taxlaw-2819	483	17	of	of	ADP
taxlaw-2819	483	18	the	the	DET
taxlaw-2819	483	19	country	country	NOUN
taxlaw-2819	483	20	of	of	ADP
taxlaw-2819	483	21	origin	origin	NOUN
taxlaw-2819	483	22	and	and	CCONJ
taxlaw-2819	483	23	the	the	DET
taxlaw-2819	483	24	country	country	NOUN
taxlaw-2819	483	25	of	of	ADP
taxlaw-2819	483	26	residence	residence	NOUN
taxlaw-2819	483	27	.	.	PUNCT
taxlaw-2819	484	1	the	the	DET
taxlaw-2819	484	2	committee	committee	NOUN
taxlaw-2819	484	3	of	of	ADP
taxlaw-2819	484	4	the	the	DET
taxlaw-2819	484	5	international	international	PROPN
taxlaw-2819	484	6	chamber	chamber	PROPN
taxlaw-2819	484	7	very	very	ADV
taxlaw-2819	484	8	clearly	clearly	ADV
taxlaw-2819	484	9	records	record	VERB
taxlaw-2819	484	10	its	its	PRON
taxlaw-2819	484	11	conviction	conviction	NOUN
taxlaw-2819	484	12	that	that	SCONJ
taxlaw-2819	484	13	double	double	ADJ
taxlaw-2819	484	14	taxation	taxation	NOUN
taxlaw-2819	484	15	is	be	AUX
taxlaw-2819	484	16	particularly	particularly	ADV
taxlaw-2819	484	17	pernicious	pernicious	ADJ
taxlaw-2819	484	18	,	,	PUNCT
taxlaw-2819	484	19	because	because	SCONJ
taxlaw-2819	484	20	the	the	DET
taxlaw-2819	484	21	burden	burden	NOUN
taxlaw-2819	484	22	is	be	AUX
taxlaw-2819	484	23	likely	likely	ADJ
taxlaw-2819	484	24	to	to	PART
taxlaw-2819	484	25	be	be	AUX
taxlaw-2819	484	26	borne	bear	VERB
taxlaw-2819	484	27	by	by	ADP
taxlaw-2819	484	28	the	the	DET
taxlaw-2819	484	29	borrowing	borrowing	NOUN
taxlaw-2819	484	30	taxpayer	taxpayer	NOUN
taxlaw-2819	484	31	or	or	CCONJ
taxlaw-2819	484	32	country	country	NOUN
taxlaw-2819	484	33	.	.	PUNCT
taxlaw-2819	485	1	it	it	PRON
taxlaw-2819	485	2	is	be	AUX
taxlaw-2819	485	3	essential	essential	ADJ
taxlaw-2819	485	4	that	that	SCONJ
taxlaw-2819	485	5	the	the	DET
taxlaw-2819	485	6	interest	interest	NOUN
taxlaw-2819	485	7	of	of	ADP
taxlaw-2819	485	8	the	the	DET
taxlaw-2819	485	9	debtor	debtor	NOUN
taxlaw-2819	485	10	countries	country	NOUN
taxlaw-2819	485	11	and	and	CCONJ
taxlaw-2819	485	12	business	business	NOUN
taxlaw-2819	485	13	enterprises	enterprise	NOUN
taxlaw-2819	485	14	obliged	oblige	VERB
taxlaw-2819	485	15	to	to	PART
taxlaw-2819	485	16	borrow	borrow	VERB
taxlaw-2819	485	17	[	[	PUNCT
taxlaw-2819	485	18	from	from	ADP
taxlaw-2819	485	19	the	the	DET
taxlaw-2819	485	20	creditor	creditor	NOUN
taxlaw-2819	485	21	countries	country	NOUN
taxlaw-2819	485	22	and	and	CCONJ
taxlaw-2819	485	23	business	business	NOUN
taxlaw-2819	485	24	enterprises	enterprise	NOUN
taxlaw-2819	485	25	,	,	PUNCT
taxlaw-2819	485	26	presumed	presume	VERB
taxlaw-2819	485	27	to	to	PART
taxlaw-2819	485	28	be	be	AUX
taxlaw-2819	485	29	at	at	ADP
taxlaw-2819	485	30	the	the	DET
taxlaw-2819	485	31	place	place	NOUN
taxlaw-2819	485	32	of	of	ADP
taxlaw-2819	485	33	residence	residence	NOUN
taxlaw-2819	485	34	]	]	PUNCT
taxlaw-2819	485	35	,	,	PUNCT
taxlaw-2819	485	36	that	that	SCONJ
taxlaw-2819	485	37	double	double	ADJ
taxlaw-2819	485	38	taxation	taxation	NOUN
taxlaw-2819	485	39	should	should	AUX
taxlaw-2819	485	40	be	be	AUX
taxlaw-2819	485	41	obviated	obviate	VERB
taxlaw-2819	485	42	wherever	wherever	SCONJ
taxlaw-2819	485	43	possible	possible	ADJ
taxlaw-2819	485	44	.	.	PUNCT
taxlaw-2819	485	45	.	.	PUNCT
taxlaw-2819	485	46	.	.	PUNCT
taxlaw-2819	485	47	.	.	PUNCT
taxlaw-2819	485	48	.	.	PUNCT
taxlaw-2819	486	1	with	with	ADP
taxlaw-2819	486	2	respect	respect	NOUN
taxlaw-2819	486	3	to	to	ADP
taxlaw-2819	486	4	firms	firm	NOUN
taxlaw-2819	486	5	doing	do	VERB
taxlaw-2819	486	6	business	business	NOUN
taxlaw-2819	486	7	in	in	ADP
taxlaw-2819	486	8	foreign	foreign	ADJ
taxlaw-2819	486	9	countries	country	NOUN
taxlaw-2819	486	10	,	,	PUNCT
taxlaw-2819	486	11	the	the	DET
taxlaw-2819	486	12	committee	committee	NOUN
taxlaw-2819	486	13	recommends	recommend	VERB
taxlaw-2819	486	14	that	that	SCONJ
taxlaw-2819	486	15	agencies	agency	NOUN
taxlaw-2819	486	16	not	not	PART
taxlaw-2819	486	17	an	an	DET
taxlaw-2819	486	18	integral	integral	ADJ
taxlaw-2819	486	19	part	part	NOUN
taxlaw-2819	486	20	of	of	ADP
taxlaw-2819	486	21	the	the	DET
taxlaw-2819	486	22	enterprises	enterprise	NOUN
taxlaw-2819	486	23	,	,	PUNCT
taxlaw-2819	486	24	established	establish	VERB
taxlaw-2819	486	25	on	on	ADP
taxlaw-2819	486	26	the	the	DET
taxlaw-2819	486	27	basis	basis	NOUN
taxlaw-2819	486	28	of	of	ADP
taxlaw-2819	486	29	commission	commission	NOUN
taxlaw-2819	486	30	only	only	ADV
taxlaw-2819	486	31	,	,	PUNCT
taxlaw-2819	486	32	should	should	AUX
taxlaw-2819	486	33	be	be	AUX
taxlaw-2819	486	34	exempt	exempt	ADJ
taxlaw-2819	486	35	from	from	ADP
taxlaw-2819	486	36	taxation	taxation	NOUN
taxlaw-2819	486	37	in	in	ADP
taxlaw-2819	486	38	the	the	DET
taxlaw-2819	486	39	country	country	NOUN
taxlaw-2819	486	40	where	where	SCONJ
taxlaw-2819	486	41	the	the	DET
taxlaw-2819	486	42	agency	agency	NOUN
taxlaw-2819	486	43	is	be	AUX
taxlaw-2819	486	44	established	establish	VERB
taxlaw-2819	486	45	,	,	PUNCT
taxlaw-2819	486	46	except	except	SCONJ
taxlaw-2819	486	47	in	in	ADP
taxlaw-2819	486	48	so	so	ADV
taxlaw-2819	486	49	far	far	ADV
taxlaw-2819	486	50	as	as	SCONJ
taxlaw-2819	486	51	the	the	DET
taxlaw-2819	486	52	profits	profit	NOUN
taxlaw-2819	486	53	of	of	ADP
taxlaw-2819	486	54	the	the	DET
taxlaw-2819	486	55	agent	agent	NOUN
taxlaw-2819	486	56	himself	himself	PRON
taxlaw-2819	486	57	are	be	AUX
taxlaw-2819	486	58	concerned	concern	VERB
taxlaw-2819	486	59	.	.	PUNCT
taxlaw-2819	487	1	where	where	SCONJ
taxlaw-2819	487	2	the	the	DET
taxlaw-2819	487	3	business	business	NOUN
taxlaw-2819	487	4	enterprise	enterprise	NOUN
taxlaw-2819	487	5	maintains	maintain	VERB
taxlaw-2819	487	6	in	in	ADP
taxlaw-2819	487	7	a	a	DET
taxlaw-2819	487	8	foreign	foreign	ADJ
taxlaw-2819	487	9	country	country	NOUN
taxlaw-2819	487	10	a	a	DET
taxlaw-2819	487	11	genuine	genuine	ADJ
taxlaw-2819	487	12	commercial	commercial	ADJ
taxlaw-2819	487	13	or	or	CCONJ
taxlaw-2819	487	14	industrial	industrial	ADJ
taxlaw-2819	487	15	establishment	establishment	NOUN
taxlaw-2819	487	16	,	,	PUNCT
taxlaw-2819	487	17	the	the	DET
taxlaw-2819	487	18	latter	latter	ADJ
taxlaw-2819	487	19	is	be	AUX
taxlaw-2819	487	20	to	to	PART
taxlaw-2819	487	21	be	be	AUX
taxlaw-2819	487	22	taxed	tax	VERB
taxlaw-2819	487	23	upon	upon	SCONJ
taxlaw-2819	487	24	the	the	DET
taxlaw-2819	487	25	profits	profit	NOUN
taxlaw-2819	487	26	derived	derive	VERB
taxlaw-2819	487	27	101	101	NUM
taxlaw-2819	487	28	i	i	PRON
taxlaw-2819	487	29	d.	d.	PROPN
taxlaw-2819	487	30	at	at	ADP
taxlaw-2819	487	31	7–8	7–8	PROPN
taxlaw-2819	487	32	.	.	PROPN
taxlaw-2819	487	33	italy	italy	PROPN
taxlaw-2819	487	34	reserved	reserve	VERB
taxlaw-2819	487	35	on	on	ADP
taxlaw-2819	487	36	the	the	DET
taxlaw-2819	487	37	preference	preference	NOUN
taxlaw-2819	487	38	for	for	ADP
taxlaw-2819	487	39	residence	residence	NOUN
taxlaw-2819	487	40	,	,	PUNCT
taxlaw-2819	487	41	as	as	SCONJ
taxlaw-2819	487	42	it	it	PRON
taxlaw-2819	487	43	had	have	VERB
taxlaw-2819	487	44	in	in	ADP
taxlaw-2819	487	45	the	the	DET
taxlaw-2819	487	46	league	league	NOUN
taxlaw-2819	487	47	of	of	ADP
taxlaw-2819	487	48	nations	nation	NOUN
taxlaw-2819	487	49	proceedings	proceeding	NOUN
taxlaw-2819	487	50	.	.	PUNCT
taxlaw-2819	488	1	it	it	PRON
taxlaw-2819	488	2	proposed	propose	VERB
taxlaw-2819	488	3	that	that	SCONJ
taxlaw-2819	488	4	different	different	ADJ
taxlaw-2819	488	5	rules	rule	NOUN
taxlaw-2819	488	6	be	be	AUX
taxlaw-2819	488	7	applied	apply	VERB
taxlaw-2819	488	8	for	for	ADP
taxlaw-2819	488	9	taxes	taxis	NOUN
taxlaw-2819	488	10	in	in	ADP
taxlaw-2819	488	11	rem	rem	X
taxlaw-2819	488	12	(	(	PUNCT
taxlaw-2819	488	13	on	on	ADP
taxlaw-2819	488	14	property	property	NOUN
taxlaw-2819	488	15	)	)	PUNCT
taxlaw-2819	488	16	and	and	CCONJ
taxlaw-2819	488	17	in	in	ADP
taxlaw-2819	488	18	personam	personam	NOUN
taxlaw-2819	488	19	(	(	PUNCT
taxlaw-2819	488	20	everything	everything	PRON
taxlaw-2819	488	21	else	else	ADV
taxlaw-2819	488	22	,	,	PUNCT
taxlaw-2819	488	23	including	include	VERB
taxlaw-2819	488	24	most	most	ADJ
taxlaw-2819	488	25	cross	cross	ADJ
taxlaw-2819	488	26	-	-	ADJ
taxlaw-2819	488	27	border	border	ADJ
taxlaw-2819	488	28	business	business	NOUN
taxlaw-2819	488	29	)	)	PUNCT
taxlaw-2819	488	30	.	.	PUNCT
taxlaw-2819	489	1	see	see	VERB
taxlaw-2819	489	2	1925	1925	NUM
taxlaw-2819	489	3	icc	icc	NOUN
taxlaw-2819	489	4	proceedings	proceeding	NOUN
taxlaw-2819	489	5	,	,	PUNCT
taxlaw-2819	489	6	brochure	brochure	NOUN
taxlaw-2819	489	7	34	34	NUM
taxlaw-2819	489	8	,	,	PUNCT
taxlaw-2819	489	9	at	at	ADP
taxlaw-2819	489	10	9	9	NUM
taxlaw-2819	489	11	[	[	PUNCT
taxlaw-2819	489	12	hereinafter	hereinafter	NOUN
taxlaw-2819	489	13	icc	icc	PROPN
taxlaw-2819	489	14	brochure	brochure	NOUN
taxlaw-2819	489	15	no	no	INTJ
taxlaw-2819	489	16	.	.	PROPN
taxlaw-2819	489	17	34	34	NUM
taxlaw-2819	489	18	]	]	PUNCT
taxlaw-2819	489	19	.	.	PUNCT
taxlaw-2819	490	1	102	102	NUM
taxlaw-2819	490	2	see	see	VERB
taxlaw-2819	490	3	generally	generally	ADV
taxlaw-2819	490	4	icc	icc	VERB
taxlaw-2819	490	5	brochure	brochure	NOUN
taxlaw-2819	490	6	no	no	INTJ
taxlaw-2819	490	7	.	.	PROPN
taxlaw-2819	490	8	34	34	NUM
taxlaw-2819	490	9	,	,	PUNCT
taxlaw-2819	490	10	supra	supra	PROPN
taxlaw-2819	490	11	note	note	NOUN
taxlaw-2819	490	12	101	101	NUM
taxlaw-2819	490	13	..	..	SYM
taxlaw-2819	490	14	103	103	NUM
taxlaw-2819	491	1	i	i	PRON
taxlaw-2819	491	2	d.	d.	PROPN
taxlaw-2819	491	3	at	at	ADP
taxlaw-2819	491	4	10	10	NUM
taxlaw-2819	491	5	.	.	PUNCT
taxlaw-2819	492	1	104	104	NUM
taxlaw-2819	492	2	see	see	VERB
taxlaw-2819	492	3	i	i	PRON
taxlaw-2819	492	4	d.	d.	PROPN
taxlaw-2819	492	5	105	105	NUM
taxlaw-2819	492	6	see	see	VERB
taxlaw-2819	492	7	i	i	PROPN
taxlaw-2819	492	8	d.	d.	PROPN
taxlaw-2819	492	9	;	;	PUNCT
taxlaw-2819	492	10	see	see	VERB
taxlaw-2819	492	11	also	also	ADV
taxlaw-2819	492	12	reference	reference	VERB
taxlaw-2819	492	13	to	to	ADP
taxlaw-2819	492	14	the	the	DET
taxlaw-2819	492	15	work	work	NOUN
taxlaw-2819	492	16	of	of	ADP
taxlaw-2819	492	17	the	the	DET
taxlaw-2819	492	18	icc	icc	NOUN
taxlaw-2819	492	19	in	in	ADP
taxlaw-2819	492	20	1925	1925	NUM
taxlaw-2819	492	21	technical	technical	ADJ
taxlaw-2819	492	22	experts	expert	NOUN
taxlaw-2819	492	23	report	report	NOUN
taxlaw-2819	492	24	,	,	PUNCT
taxlaw-2819	492	25	supra	supra	PROPN
taxlaw-2819	492	26	note	note	VERB
taxlaw-2819	492	27	92	92	NUM
taxlaw-2819	492	28	.	.	PUNCT
taxlaw-2819	493	1	the	the	DET
taxlaw-2819	493	2	discussions	discussion	NOUN
taxlaw-2819	493	3	in	in	ADP
taxlaw-2819	493	4	geneva	geneva	PROPN
taxlaw-2819	493	5	are	be	AUX
taxlaw-2819	493	6	also	also	ADV
taxlaw-2819	493	7	discussed	discuss	VERB
taxlaw-2819	493	8	in	in	ADP
taxlaw-2819	493	9	icc	icc	PROPN
taxlaw-2819	493	10	brochure	brochure	NOUN
taxlaw-2819	493	11	no	no	INTJ
taxlaw-2819	493	12	.	.	PROPN
taxlaw-2819	493	13	34	34	NUM
taxlaw-2819	493	14	,	,	PUNCT
taxlaw-2819	493	15	supra	supra	PROPN
taxlaw-2819	493	16	note	note	NOUN
taxlaw-2819	493	17	101	101	NUM
taxlaw-2819	493	18	,	,	PUNCT
taxlaw-2819	493	19	at	at	ADP
taxlaw-2819	493	20	34–35	34–35	NUM
taxlaw-2819	493	21	.	.	PUNCT
taxlaw-2819	494	1	2013	2013	NUM
taxlaw-2819	494	2	]	]	PUNCT
taxlaw-2819	494	3	income	income	NOUN
taxlaw-2819	494	4	tax	tax	NOUN
taxlaw-2819	494	5	treaty	treaty	NOUN
taxlaw-2819	494	6	policy	policy	NOUN
taxlaw-2819	494	7	in	in	ADP
taxlaw-2819	494	8	the	the	DET
taxlaw-2819	494	9	21st	21st	ADJ
taxlaw-2819	494	10	century	century	NOUN
taxlaw-2819	494	11	:	:	PUNCT
taxlaw-2819	494	12	25	25	NUM
taxlaw-2819	494	13	residence	residence	NOUN
taxlaw-2819	494	14	vs.	vs.	ADP
taxlaw-2819	494	15	source	source	NOUN
taxlaw-2819	494	16	in	in	ADP
taxlaw-2819	494	17	the	the	DET
taxlaw-2819	494	18	foreign	foreign	ADJ
taxlaw-2819	494	19	country	country	NOUN
taxlaw-2819	494	20	,	,	PUNCT
taxlaw-2819	494	21	but	but	CCONJ
taxlaw-2819	494	22	where	where	SCONJ
taxlaw-2819	494	23	an	an	DET
taxlaw-2819	494	24	agency	agency	NOUN
taxlaw-2819	494	25	only	only	ADV
taxlaw-2819	494	26	is	be	AUX
taxlaw-2819	494	27	maintained	maintain	VERB
taxlaw-2819	494	28	,	,	PUNCT
taxlaw-2819	494	29	taxation	taxation	NOUN
taxlaw-2819	494	30	is	be	AUX
taxlaw-2819	494	31	to	to	PART
taxlaw-2819	494	32	be	be	AUX
taxlaw-2819	494	33	confined	confine	VERB
taxlaw-2819	494	34	to	to	ADP
taxlaw-2819	494	35	the	the	DET
taxlaw-2819	494	36	agent	agent	NOUN
taxlaw-2819	494	37	’s	’s	PART
taxlaw-2819	494	38	commission.106	commission.106	NOUN
taxlaw-2819	494	39	in	in	ADP
taxlaw-2819	494	40	short	short	ADJ
taxlaw-2819	494	41	,	,	PUNCT
taxlaw-2819	494	42	the	the	DET
taxlaw-2819	494	43	icc	icc	NOUN
taxlaw-2819	494	44	eventually	eventually	ADV
taxlaw-2819	494	45	accepted	accept	VERB
taxlaw-2819	494	46	that	that	SCONJ
taxlaw-2819	494	47	:	:	PUNCT
taxlaw-2819	494	48	(	(	PUNCT
taxlaw-2819	494	49	1	1	X
taxlaw-2819	494	50	)	)	PUNCT
taxlaw-2819	494	51	the	the	DET
taxlaw-2819	494	52	primary	primary	ADJ
taxlaw-2819	494	53	right	right	NOUN
taxlaw-2819	494	54	to	to	PART
taxlaw-2819	494	55	tax	tax	VERB
taxlaw-2819	494	56	profits	profit	NOUN
taxlaw-2819	494	57	from	from	ADP
taxlaw-2819	494	58	cross	cross	ADJ
taxlaw-2819	494	59	-	-	ADJ
taxlaw-2819	494	60	border	border	ADJ
taxlaw-2819	494	61	enterprise	enterprise	NOUN
taxlaw-2819	494	62	was	be	AUX
taxlaw-2819	494	63	in	in	ADP
taxlaw-2819	494	64	the	the	DET
taxlaw-2819	494	65	residence	residence	NOUN
taxlaw-2819	494	66	country	country	NOUN
taxlaw-2819	494	67	;	;	PUNCT
taxlaw-2819	494	68	(	(	PUNCT
taxlaw-2819	494	69	2	2	X
taxlaw-2819	494	70	)	)	PUNCT
taxlaw-2819	494	71	the	the	DET
taxlaw-2819	494	72	source	source	NOUN
taxlaw-2819	494	73	country	country	NOUN
taxlaw-2819	494	74	could	could	AUX
taxlaw-2819	494	75	not	not	PART
taxlaw-2819	494	76	seek	seek	VERB
taxlaw-2819	494	77	information	information	NOUN
taxlaw-2819	494	78	about	about	ADP
taxlaw-2819	494	79	profits	profit	NOUN
taxlaw-2819	494	80	earned	earn	VERB
taxlaw-2819	494	81	by	by	ADP
taxlaw-2819	494	82	the	the	DET
taxlaw-2819	494	83	enterprise	enterprise	NOUN
taxlaw-2819	494	84	outside	outside	ADP
taxlaw-2819	494	85	the	the	DET
taxlaw-2819	494	86	source	source	NOUN
taxlaw-2819	494	87	country	country	NOUN
taxlaw-2819	494	88	(	(	PUNCT
taxlaw-2819	494	89	that	that	ADV
taxlaw-2819	494	90	is	is	ADV
taxlaw-2819	494	91	,	,	PUNCT
taxlaw-2819	494	92	no	no	DET
taxlaw-2819	494	93	profit	profit	NOUN
taxlaw-2819	494	94	split	split	NOUN
taxlaw-2819	494	95	)	)	PUNCT
taxlaw-2819	494	96	;	;	PUNCT
taxlaw-2819	494	97	and	and	CCONJ
taxlaw-2819	494	98	(	(	PUNCT
taxlaw-2819	494	99	3	3	X
taxlaw-2819	494	100	)	)	PUNCT
taxlaw-2819	494	101	in	in	ADP
taxlaw-2819	494	102	the	the	DET
taxlaw-2819	494	103	case	case	NOUN
taxlaw-2819	494	104	of	of	ADP
taxlaw-2819	494	105	what	what	PRON
taxlaw-2819	494	106	became	become	VERB
taxlaw-2819	494	107	a	a	DET
taxlaw-2819	494	108	pe	pe	NOUN
taxlaw-2819	494	109	,	,	PUNCT
taxlaw-2819	494	110	the	the	DET
taxlaw-2819	494	111	source	source	NOUN
taxlaw-2819	494	112	country	country	NOUN
taxlaw-2819	494	113	could	could	AUX
taxlaw-2819	494	114	tax	tax	VERB
taxlaw-2819	494	115	only	only	ADV
taxlaw-2819	494	116	the	the	DET
taxlaw-2819	494	117	income	income	NOUN
taxlaw-2819	494	118	derived	derive	VERB
taxlaw-2819	494	119	in	in	ADP
taxlaw-2819	494	120	its	its	PRON
taxlaw-2819	494	121	country	country	NOUN
taxlaw-2819	494	122	.	.	PUNCT
taxlaw-2819	495	1	the	the	DET
taxlaw-2819	495	2	rationale	rationale	NOUN
taxlaw-2819	495	3	for	for	ADP
taxlaw-2819	495	4	these	these	DET
taxlaw-2819	495	5	conclusions	conclusion	NOUN
taxlaw-2819	495	6	seemed	seem	VERB
taxlaw-2819	495	7	to	to	PART
taxlaw-2819	495	8	arise	arise	VERB
taxlaw-2819	495	9	from	from	ADP
taxlaw-2819	495	10	the	the	DET
taxlaw-2819	495	11	fact	fact	NOUN
taxlaw-2819	495	12	that	that	SCONJ
taxlaw-2819	495	13	source	source	NOUN
taxlaw-2819	495	14	countries	country	NOUN
taxlaw-2819	495	15	were	be	AUX
taxlaw-2819	495	16	presumed	presume	VERB
taxlaw-2819	495	17	to	to	PART
taxlaw-2819	495	18	be	be	AUX
taxlaw-2819	495	19	importers	importer	NOUN
taxlaw-2819	495	20	of	of	ADP
taxlaw-2819	495	21	capital	capital	NOUN
taxlaw-2819	495	22	,	,	PUNCT
taxlaw-2819	495	23	which	which	PRON
taxlaw-2819	495	24	would	would	AUX
taxlaw-2819	495	25	be	be	AUX
taxlaw-2819	495	26	the	the	DET
taxlaw-2819	495	27	fuel	fuel	NOUN
taxlaw-2819	495	28	to	to	PART
taxlaw-2819	495	29	generate	generate	VERB
taxlaw-2819	495	30	profits.107	profits.107	NUM
taxlaw-2819	495	31	vi	vi	PROPN
taxlaw-2819	495	32	.	.	PUNCT
taxlaw-2819	495	33	league	league	PROPN
taxlaw-2819	495	34	of	of	ADP
taxlaw-2819	495	35	nations	nation	NOUN
taxlaw-2819	495	36	evolution	evolution	NOUN
taxlaw-2819	495	37	as	as	SCONJ
taxlaw-2819	495	38	noted	note	VERB
taxlaw-2819	495	39	,	,	PUNCT
taxlaw-2819	495	40	the	the	DET
taxlaw-2819	495	41	league	league	NOUN
taxlaw-2819	495	42	of	of	ADP
taxlaw-2819	495	43	nations	nation	NOUN
taxlaw-2819	495	44	commissioned	commission	VERB
taxlaw-2819	495	45	a	a	DET
taxlaw-2819	495	46	broader	broad	ADJ
taxlaw-2819	495	47	group	group	NOUN
taxlaw-2819	495	48	of	of	ADP
taxlaw-2819	495	49	technical	technical	ADJ
taxlaw-2819	495	50	experts	expert	NOUN
taxlaw-2819	495	51	that	that	PRON
taxlaw-2819	495	52	included	include	VERB
taxlaw-2819	495	53	the	the	DET
taxlaw-2819	495	54	united	united	PROPN
taxlaw-2819	495	55	states	states	PROPN
taxlaw-2819	495	56	(	(	PUNCT
taxlaw-2819	495	57	represented	represent	VERB
taxlaw-2819	495	58	by	by	ADP
taxlaw-2819	495	59	adams108	adams108	PROPN
taxlaw-2819	495	60	and	and	CCONJ
taxlaw-2819	495	61	assisted	assist	VERB
taxlaw-2819	495	62	by	by	ADP
taxlaw-2819	495	63	mitchell	mitchell	PROPN
taxlaw-2819	495	64	b.	b.	PROPN
taxlaw-2819	495	65	carroll	carroll	PROPN
taxlaw-2819	495	66	)	)	PUNCT
taxlaw-2819	495	67	to	to	PART
taxlaw-2819	495	68	create	create	VERB
taxlaw-2819	495	69	a	a	DET
taxlaw-2819	495	70	model	model	NOUN
taxlaw-2819	495	71	income	income	NOUN
taxlaw-2819	495	72	tax	tax	NOUN
taxlaw-2819	495	73	convention.109	convention.109	VERB
taxlaw-2819	495	74	this	this	DET
taxlaw-2819	495	75	group	group	NOUN
taxlaw-2819	495	76	met	meet	VERB
taxlaw-2819	495	77	in	in	ADP
taxlaw-2819	495	78	april	april	PROPN
taxlaw-2819	495	79	1927	1927	NUM
taxlaw-2819	495	80	.	.	PUNCT
taxlaw-2819	496	1	the	the	DET
taxlaw-2819	496	2	british	british	PROPN
taxlaw-2819	496	3	technical	technical	PROPN
taxlaw-2819	496	4	expert	expert	PROPN
taxlaw-2819	496	5	,	,	PUNCT
taxlaw-2819	496	6	sir	sir	PROPN
taxlaw-2819	496	7	percy	percy	PROPN
taxlaw-2819	496	8	thomas	thomas	PROPN
taxlaw-2819	496	9	,	,	PUNCT
taxlaw-2819	496	10	continued	continue	VERB
taxlaw-2819	496	11	to	to	PART
taxlaw-2819	496	12	argue	argue	VERB
taxlaw-2819	496	13	in	in	ADP
taxlaw-2819	496	14	favor	favor	NOUN
taxlaw-2819	496	15	of	of	ADP
taxlaw-2819	496	16	residencebased	residencebase	VERB
taxlaw-2819	496	17	taxation	taxation	NOUN
taxlaw-2819	496	18	as	as	SCONJ
taxlaw-2819	496	19	had	have	VERB
taxlaw-2819	496	20	the	the	DET
taxlaw-2819	496	21	league	league	PROPN
taxlaw-2819	496	22	1923	1923	NUM
taxlaw-2819	496	23	economic	economic	ADJ
taxlaw-2819	496	24	experts	expert	NOUN
taxlaw-2819	496	25	report	report	VERB
taxlaw-2819	496	26	and	and	CCONJ
taxlaw-2819	496	27	the	the	DET
taxlaw-2819	496	28	league	league	PROPN
taxlaw-2819	496	29	1925	1925	NUM
taxlaw-2819	496	30	technical	technical	ADJ
taxlaw-2819	496	31	experts	expert	NOUN
taxlaw-2819	496	32	report,110	report,110	INTJ
taxlaw-2819	496	33	as	as	SCONJ
taxlaw-2819	496	34	also	also	ADV
taxlaw-2819	496	35	accepted	accept	VERB
taxlaw-2819	496	36	by	by	ADP
taxlaw-2819	496	37	the	the	DET
taxlaw-2819	496	38	icc	icc	PROPN
taxlaw-2819	496	39	,	,	PUNCT
taxlaw-2819	496	40	but	but	CCONJ
taxlaw-2819	496	41	finally	finally	ADV
taxlaw-2819	496	42	on	on	ADP
taxlaw-2819	496	43	the	the	DET
taxlaw-2819	496	44	last	last	ADJ
taxlaw-2819	496	45	day	day	NOUN
taxlaw-2819	496	46	of	of	ADP
taxlaw-2819	496	47	the	the	DET
taxlaw-2819	496	48	106	106	NUM
taxlaw-2819	496	49	icc	icc	NOUN
taxlaw-2819	496	50	brochure	brochure	NOUN
taxlaw-2819	496	51	no	no	INTJ
taxlaw-2819	496	52	.	.	PROPN
taxlaw-2819	496	53	34	34	NUM
taxlaw-2819	496	54	,	,	PUNCT
taxlaw-2819	496	55	supra	supra	PROPN
taxlaw-2819	496	56	note	note	NOUN
taxlaw-2819	496	57	101	101	NUM
taxlaw-2819	496	58	,	,	PUNCT
taxlaw-2819	496	59	at	at	ADP
taxlaw-2819	496	60	15	15	NUM
taxlaw-2819	496	61	;	;	PUNCT
taxlaw-2819	496	62	see	see	VERB
taxlaw-2819	496	63	also	also	ADV
taxlaw-2819	496	64	i	i	PROPN
taxlaw-2819	496	65	d.	d.	PROPN
taxlaw-2819	496	66	at	at	ADP
taxlaw-2819	496	67	14	14	NUM
taxlaw-2819	496	68	,	,	PUNCT
taxlaw-2819	496	69	16–17	16–17	NUM
taxlaw-2819	496	70	.	.	PUNCT
taxlaw-2819	497	1	the	the	DET
taxlaw-2819	497	2	text	text	NOUN
taxlaw-2819	497	3	of	of	ADP
taxlaw-2819	497	4	the	the	DET
taxlaw-2819	497	5	actual	actual	ADJ
taxlaw-2819	497	6	icc	icc	NOUN
taxlaw-2819	497	7	resolutions	resolution	NOUN
taxlaw-2819	497	8	is	be	AUX
taxlaw-2819	497	9	consistent	consistent	ADJ
taxlaw-2819	497	10	with	with	ADP
taxlaw-2819	497	11	the	the	DET
taxlaw-2819	497	12	explanations	explanation	NOUN
taxlaw-2819	497	13	of	of	ADP
taxlaw-2819	497	14	t.s	t.s	PROPN
taxlaw-2819	497	15	.	.	PROPN
taxlaw-2819	497	16	adams	adams	PROPN
taxlaw-2819	497	17	,	,	PUNCT
taxlaw-2819	497	18	see	see	VERB
taxlaw-2819	497	19	i	i	PRON
taxlaw-2819	497	20	d.	d.	PROPN
taxlaw-2819	497	21	at	at	ADP
taxlaw-2819	497	22	17–18	17–18	NUM
taxlaw-2819	497	23	,	,	PUNCT
taxlaw-2819	497	24	as	as	SCONJ
taxlaw-2819	497	25	are	be	AUX
taxlaw-2819	497	26	the	the	DET
taxlaw-2819	497	27	resolutions	resolution	NOUN
taxlaw-2819	497	28	of	of	ADP
taxlaw-2819	497	29	the	the	DET
taxlaw-2819	497	30	league	league	NOUN
taxlaw-2819	497	31	technical	technical	ADJ
taxlaw-2819	497	32	experts	expert	NOUN
taxlaw-2819	497	33	.	.	PUNCT
taxlaw-2819	498	1	i	i	PRON
taxlaw-2819	498	2	d.	d.	PROPN
taxlaw-2819	498	3	at	at	ADP
taxlaw-2819	498	4	19–21	19–21	PROPN
taxlaw-2819	498	5	.	.	PUNCT
taxlaw-2819	499	1	the	the	DET
taxlaw-2819	499	2	only	only	ADJ
taxlaw-2819	499	3	point	point	NOUN
taxlaw-2819	499	4	of	of	ADP
taxlaw-2819	499	5	difference	difference	NOUN
taxlaw-2819	499	6	between	between	ADP
taxlaw-2819	499	7	the	the	DET
taxlaw-2819	499	8	league	league	NOUN
taxlaw-2819	499	9	of	of	ADP
taxlaw-2819	499	10	nations	nation	NOUN
taxlaw-2819	499	11	and	and	CCONJ
taxlaw-2819	499	12	the	the	DET
taxlaw-2819	499	13	icc	icc	NOUN
taxlaw-2819	499	14	in	in	ADP
taxlaw-2819	499	15	the	the	DET
taxlaw-2819	499	16	geneva	geneva	NOUN
taxlaw-2819	499	17	meetings	meeting	NOUN
taxlaw-2819	499	18	concerned	concern	VERB
taxlaw-2819	499	19	the	the	DET
taxlaw-2819	499	20	taxation	taxation	NOUN
taxlaw-2819	499	21	of	of	ADP
taxlaw-2819	499	22	a	a	DET
taxlaw-2819	499	23	foreign	foreign	ADJ
taxlaw-2819	499	24	enterprise	enterprise	NOUN
taxlaw-2819	499	25	having	have	VERB
taxlaw-2819	499	26	a	a	DET
taxlaw-2819	499	27	“	"	PUNCT
taxlaw-2819	499	28	genuine	genuine	ADJ
taxlaw-2819	499	29	commercial	commercial	ADJ
taxlaw-2819	499	30	or	or	CCONJ
taxlaw-2819	499	31	industrial	industrial	ADJ
taxlaw-2819	499	32	establishment	establishment	NOUN
taxlaw-2819	499	33	”	"	PUNCT
taxlaw-2819	499	34	in	in	ADP
taxlaw-2819	499	35	another	another	DET
taxlaw-2819	499	36	country	country	NOUN
taxlaw-2819	499	37	.	.	PUNCT
taxlaw-2819	500	1	i	i	PRON
taxlaw-2819	500	2	d.	d.	PROPN
taxlaw-2819	500	3	at	at	ADP
taxlaw-2819	500	4	18	18	NUM
taxlaw-2819	500	5	(	(	PUNCT
taxlaw-2819	500	6	resolution	resolution	NOUN
taxlaw-2819	500	7	4	4	NUM
taxlaw-2819	500	8	of	of	ADP
taxlaw-2819	500	9	the	the	DET
taxlaw-2819	500	10	icc	icc	NOUN
taxlaw-2819	500	11	)	)	PUNCT
taxlaw-2819	500	12	.	.	PUNCT
taxlaw-2819	501	1	the	the	DET
taxlaw-2819	501	2	icc	icc	NOUN
taxlaw-2819	501	3	position	position	NOUN
taxlaw-2819	501	4	was	be	AUX
taxlaw-2819	501	5	that	that	SCONJ
taxlaw-2819	501	6	each	each	DET
taxlaw-2819	501	7	country	country	NOUN
taxlaw-2819	501	8	could	could	AUX
taxlaw-2819	501	9	tax	tax	VERB
taxlaw-2819	501	10	only	only	ADV
taxlaw-2819	501	11	the	the	DET
taxlaw-2819	501	12	portion	portion	NOUN
taxlaw-2819	501	13	of	of	ADP
taxlaw-2819	501	14	the	the	DET
taxlaw-2819	501	15	income	income	NOUN
taxlaw-2819	501	16	earned	earn	VERB
taxlaw-2819	501	17	its	its	PRON
taxlaw-2819	501	18	territory	territory	NOUN
taxlaw-2819	501	19	.	.	PUNCT
taxlaw-2819	502	1	an	an	DET
taxlaw-2819	502	2	illustration	illustration	NOUN
taxlaw-2819	502	3	of	of	ADP
taxlaw-2819	502	4	this	this	DET
taxlaw-2819	502	5	position	position	NOUN
taxlaw-2819	502	6	was	be	AUX
taxlaw-2819	502	7	offered	offer	VERB
taxlaw-2819	502	8	by	by	ADP
taxlaw-2819	502	9	the	the	DET
taxlaw-2819	502	10	british	british	PROPN
taxlaw-2819	502	11	representative	representative	NOUN
taxlaw-2819	502	12	(	(	PUNCT
taxlaw-2819	502	13	sir	sir	PROPN
taxlaw-2819	502	14	algernon	algernon	PROPN
taxlaw-2819	502	15	firth	firth	PROPN
taxlaw-2819	502	16	):	):	PUNCT
taxlaw-2819	502	17	if	if	SCONJ
taxlaw-2819	502	18	a	a	DET
taxlaw-2819	502	19	man	man	NOUN
taxlaw-2819	502	20	had	have	VERB
taxlaw-2819	502	21	a	a	DET
taxlaw-2819	502	22	commercial	commercial	ADJ
taxlaw-2819	502	23	establishment	establishment	NOUN
taxlaw-2819	502	24	(	(	PUNCT
taxlaw-2819	502	25	a	a	DET
taxlaw-2819	502	26	factory	factory	NOUN
taxlaw-2819	502	27	,	,	PUNCT
taxlaw-2819	502	28	a	a	DET
taxlaw-2819	502	29	shop	shop	NOUN
taxlaw-2819	502	30	,	,	PUNCT
taxlaw-2819	502	31	a	a	DET
taxlaw-2819	502	32	bank	bank	NOUN
taxlaw-2819	502	33	)	)	PUNCT
taxlaw-2819	502	34	in	in	ADP
taxlaw-2819	502	35	a	a	DET
taxlaw-2819	502	36	foreign	foreign	ADJ
taxlaw-2819	502	37	country	country	NOUN
taxlaw-2819	502	38	,	,	PUNCT
taxlaw-2819	502	39	that	that	DET
taxlaw-2819	502	40	country	country	NOUN
taxlaw-2819	502	41	might	might	AUX
taxlaw-2819	502	42	collect	collect	VERB
taxlaw-2819	502	43	impôts	impôts	ADJ
taxlaw-2819	502	44	réels	réel	NOUN
taxlaw-2819	502	45	on	on	ADP
taxlaw-2819	502	46	it	it	PRON
taxlaw-2819	502	47	.	.	PUNCT
taxlaw-2819	503	1	if	if	SCONJ
taxlaw-2819	503	2	he	he	PRON
taxlaw-2819	503	3	only	only	ADV
taxlaw-2819	503	4	had	have	VERB
taxlaw-2819	503	5	an	an	DET
taxlaw-2819	503	6	agent	agent	NOUN
taxlaw-2819	503	7	or	or	CCONJ
taxlaw-2819	503	8	permanent	permanent	ADJ
taxlaw-2819	503	9	representative	representative	NOUN
taxlaw-2819	503	10	,	,	PUNCT
taxlaw-2819	503	11	the	the	DET
taxlaw-2819	503	12	foreign	foreign	ADJ
taxlaw-2819	503	13	country	country	NOUN
taxlaw-2819	503	14	had	have	VERB
taxlaw-2819	503	15	no	no	DET
taxlaw-2819	503	16	rights	right	NOUN
taxlaw-2819	503	17	upon	upon	SCONJ
taxlaw-2819	503	18	the	the	DET
taxlaw-2819	503	19	profits	profit	NOUN
taxlaw-2819	503	20	of	of	ADP
taxlaw-2819	503	21	the	the	DET
taxlaw-2819	503	22	firm	firm	NOUN
taxlaw-2819	503	23	in	in	ADP
taxlaw-2819	503	24	that	that	DET
taxlaw-2819	503	25	country	country	NOUN
taxlaw-2819	503	26	.	.	PUNCT
taxlaw-2819	504	1	fancy	fancy	ADJ
taxlaw-2819	504	2	the	the	DET
taxlaw-2819	504	3	position	position	NOUN
taxlaw-2819	504	4	of	of	ADP
taxlaw-2819	504	5	a	a	DET
taxlaw-2819	504	6	firm	firm	NOUN
taxlaw-2819	504	7	having	have	VERB
taxlaw-2819	504	8	agencies	agency	NOUN
taxlaw-2819	504	9	in	in	ADP
taxlaw-2819	504	10	20	20	NUM
taxlaw-2819	504	11	different	different	ADJ
taxlaw-2819	504	12	countries	country	NOUN
taxlaw-2819	504	13	if	if	SCONJ
taxlaw-2819	504	14	it	it	PRON
taxlaw-2819	504	15	had	have	VERB
taxlaw-2819	504	16	to	to	PART
taxlaw-2819	504	17	present	present	VERB
taxlaw-2819	504	18	in	in	ADP
taxlaw-2819	504	19	20	20	NUM
taxlaw-2819	504	20	different	different	ADJ
taxlaw-2819	504	21	fiscal	fiscal	ADJ
taxlaw-2819	504	22	authorities	authority	NOUN
taxlaw-2819	504	23	20	20	NUM
taxlaw-2819	504	24	balance	balance	NOUN
taxlaw-2819	504	25	sheets	sheet	NOUN
taxlaw-2819	504	26	.	.	PUNCT
taxlaw-2819	505	1	would	would	AUX
taxlaw-2819	505	2	it	it	PRON
taxlaw-2819	505	3	be	be	AUX
taxlaw-2819	505	4	possible	possible	ADJ
taxlaw-2819	505	5	for	for	SCONJ
taxlaw-2819	505	6	any	any	DET
taxlaw-2819	505	7	firm	firm	NOUN
taxlaw-2819	505	8	to	to	PART
taxlaw-2819	505	9	keep	keep	VERB
taxlaw-2819	505	10	any	any	DET
taxlaw-2819	505	11	process	process	NOUN
taxlaw-2819	505	12	secret	secret	ADJ
taxlaw-2819	505	13	?	?	PUNCT
taxlaw-2819	506	1	the	the	DET
taxlaw-2819	506	2	committee	committee	NOUN
taxlaw-2819	506	3	admitted	admit	VERB
taxlaw-2819	506	4	that	that	SCONJ
taxlaw-2819	506	5	it	it	PRON
taxlaw-2819	506	6	was	be	AUX
taxlaw-2819	506	7	unfair	unfair	ADJ
taxlaw-2819	506	8	that	that	SCONJ
taxlaw-2819	506	9	an	an	DET
taxlaw-2819	506	10	agent	agent	NOUN
taxlaw-2819	506	11	should	should	AUX
taxlaw-2819	506	12	work	work	VERB
taxlaw-2819	506	13	in	in	ADP
taxlaw-2819	506	14	a	a	DET
taxlaw-2819	506	15	country	country	NOUN
taxlaw-2819	506	16	and	and	CCONJ
taxlaw-2819	506	17	not	not	PART
taxlaw-2819	506	18	be	be	AUX
taxlaw-2819	506	19	taxed	tax	VERB
taxlaw-2819	506	20	there	there	ADV
taxlaw-2819	506	21	,	,	PUNCT
taxlaw-2819	506	22	but	but	CCONJ
taxlaw-2819	506	23	they	they	PRON
taxlaw-2819	506	24	recognized	recognize	VERB
taxlaw-2819	506	25	that	that	SCONJ
taxlaw-2819	506	26	it	it	PRON
taxlaw-2819	506	27	would	would	AUX
taxlaw-2819	506	28	be	be	AUX
taxlaw-2819	506	29	absolutely	absolutely	ADV
taxlaw-2819	506	30	impossible	impossible	ADJ
taxlaw-2819	506	31	for	for	SCONJ
taxlaw-2819	506	32	firms	firm	NOUN
taxlaw-2819	506	33	to	to	PART
taxlaw-2819	506	34	produce	produce	VERB
taxlaw-2819	506	35	the	the	DET
taxlaw-2819	506	36	number	number	NOUN
taxlaw-2819	506	37	of	of	ADP
taxlaw-2819	506	38	balance	balance	NOUN
taxlaw-2819	506	39	sheets	sheet	NOUN
taxlaw-2819	506	40	that	that	PRON
taxlaw-2819	506	41	would	would	AUX
taxlaw-2819	506	42	be	be	AUX
taxlaw-2819	506	43	required	require	VERB
taxlaw-2819	506	44	if	if	SCONJ
taxlaw-2819	506	45	the	the	DET
taxlaw-2819	506	46	suggestion	suggestion	NOUN
taxlaw-2819	506	47	of	of	ADP
taxlaw-2819	506	48	the	the	DET
taxlaw-2819	506	49	experts	expert	NOUN
taxlaw-2819	506	50	were	be	AUX
taxlaw-2819	506	51	adopted	adopt	VERB
taxlaw-2819	506	52	,	,	PUNCT
taxlaw-2819	506	53	and	and	CCONJ
taxlaw-2819	506	54	so	so	ADV
taxlaw-2819	506	55	it	it	PRON
taxlaw-2819	506	56	was	be	AUX
taxlaw-2819	506	57	hoped	hope	VERB
taxlaw-2819	506	58	most	most	ADV
taxlaw-2819	506	59	strongly	strongly	ADV
taxlaw-2819	506	60	that	that	SCONJ
taxlaw-2819	506	61	the	the	DET
taxlaw-2819	506	62	meeting	meeting	NOUN
taxlaw-2819	506	63	would	would	AUX
taxlaw-2819	506	64	adopt	adopt	VERB
taxlaw-2819	506	65	the	the	DET
taxlaw-2819	506	66	[	[	X
taxlaw-2819	506	67	icc	icc	X
taxlaw-2819	506	68	]	]	X
taxlaw-2819	506	69	committee	committee	NOUN
taxlaw-2819	506	70	recommendation	recommendation	NOUN
taxlaw-2819	506	71	.	.	PUNCT
taxlaw-2819	507	1	resolution	resolution	NOUN
taxlaw-2819	507	2	of	of	ADP
taxlaw-2819	507	3	the	the	DET
taxlaw-2819	507	4	issue	issue	NOUN
taxlaw-2819	507	5	was	be	AUX
taxlaw-2819	507	6	,	,	PUNCT
taxlaw-2819	507	7	in	in	ADP
taxlaw-2819	507	8	essence	essence	NOUN
taxlaw-2819	507	9	,	,	PUNCT
taxlaw-2819	507	10	deferred	defer	VERB
taxlaw-2819	507	11	to	to	ADP
taxlaw-2819	507	12	a	a	DET
taxlaw-2819	507	13	subsequent	subsequent	ADJ
taxlaw-2819	507	14	league	league	NOUN
taxlaw-2819	507	15	of	of	ADP
taxlaw-2819	507	16	nations	nations	PROPN
taxlaw-2819	507	17	conference	conference	NOUN
taxlaw-2819	507	18	that	that	PRON
taxlaw-2819	507	19	would	would	AUX
taxlaw-2819	507	20	include	include	VERB
taxlaw-2819	507	21	a	a	DET
taxlaw-2819	507	22	broader	broad	ADJ
taxlaw-2819	507	23	range	range	NOUN
taxlaw-2819	507	24	of	of	ADP
taxlaw-2819	507	25	countries	country	NOUN
taxlaw-2819	507	26	,	,	PUNCT
taxlaw-2819	507	27	including	include	VERB
taxlaw-2819	507	28	germany	germany	PROPN
taxlaw-2819	507	29	,	,	PUNCT
taxlaw-2819	507	30	the	the	DET
taxlaw-2819	507	31	south	south	ADJ
taxlaw-2819	507	32	american	american	ADJ
taxlaw-2819	507	33	countries	country	NOUN
taxlaw-2819	507	34	,	,	PUNCT
taxlaw-2819	507	35	and	and	CCONJ
taxlaw-2819	507	36	,	,	PUNCT
taxlaw-2819	507	37	it	it	PRON
taxlaw-2819	507	38	was	be	AUX
taxlaw-2819	507	39	hoped	hope	VERB
taxlaw-2819	507	40	,	,	PUNCT
taxlaw-2819	507	41	the	the	DET
taxlaw-2819	507	42	united	united	PROPN
taxlaw-2819	507	43	states	states	PROPN
taxlaw-2819	507	44	.	.	PUNCT
taxlaw-2819	508	1	see	see	VERB
taxlaw-2819	508	2	1925	1925	NUM
taxlaw-2819	508	3	icc	icc	PROPN
taxlaw-2819	508	4	proceedings	proceeding	NOUN
taxlaw-2819	508	5	,	,	PUNCT
taxlaw-2819	508	6	supra	supra	PROPN
taxlaw-2819	508	7	note	note	PROPN
taxlaw-2819	508	8	31	31	NUM
taxlaw-2819	508	9	,	,	PUNCT
taxlaw-2819	508	10	brochure	brochure	NOUN
taxlaw-2819	508	11	43	43	NUM
taxlaw-2819	508	12	,	,	PUNCT
taxlaw-2819	508	13	at	at	ADP
taxlaw-2819	508	14	15	15	NUM
taxlaw-2819	508	15	,	,	PUNCT
taxlaw-2819	508	16	22	22	NUM
taxlaw-2819	508	17	.	.	PUNCT
taxlaw-2819	509	1	these	these	DET
taxlaw-2819	509	2	meetings	meeting	NOUN
taxlaw-2819	509	3	appear	appear	VERB
taxlaw-2819	509	4	to	to	PART
taxlaw-2819	509	5	have	have	AUX
taxlaw-2819	509	6	been	be	AUX
taxlaw-2819	509	7	convened	convene	VERB
taxlaw-2819	509	8	in	in	ADP
taxlaw-2819	509	9	1927	1927	NUM
taxlaw-2819	509	10	,	,	PUNCT
taxlaw-2819	509	11	anticipating	anticipate	VERB
taxlaw-2819	509	12	resolution	resolution	NOUN
taxlaw-2819	509	13	in	in	ADP
taxlaw-2819	509	14	1928	1928	NUM
taxlaw-2819	509	15	.	.	PUNCT
taxlaw-2819	510	1	see	see	VERB
taxlaw-2819	510	2	international	international	PROPN
taxlaw-2819	510	3	chamber	chamber	PROPN
taxlaw-2819	510	4	of	of	ADP
taxlaw-2819	510	5	commerce	commerce	PROPN
taxlaw-2819	510	6	,	,	PUNCT
taxlaw-2819	510	7	resolutions	resolution	NOUN
taxlaw-2819	510	8	passed	pass	VERB
taxlaw-2819	510	9	at	at	ADP
taxlaw-2819	510	10	the	the	DET
taxlaw-2819	510	11	stockholm	stockholm	PROPN
taxlaw-2819	510	12	congress	congress	PROPN
taxlaw-2819	510	13	(	(	PUNCT
taxlaw-2819	510	14	june	june	PROPN
taxlaw-2819	510	15	27	27	NUM
taxlaw-2819	510	16	–	–	PUNCT
taxlaw-2819	510	17	july	july	PROPN
taxlaw-2819	510	18	2	2	NUM
taxlaw-2819	510	19	,	,	PUNCT
taxlaw-2819	510	20	1927	1927	NUM
taxlaw-2819	510	21	)	)	PUNCT
taxlaw-2819	510	22	,	,	PUNCT
taxlaw-2819	510	23	brochure	brochure	NOUN
taxlaw-2819	510	24	60	60	NUM
taxlaw-2819	510	25	,	,	PUNCT
taxlaw-2819	510	26	at	at	ADP
taxlaw-2819	510	27	22	22	NUM
taxlaw-2819	510	28	.	.	PUNCT
taxlaw-2819	511	1	107	107	NUM
taxlaw-2819	511	2	see	see	VERB
taxlaw-2819	511	3	1923	1923	NUM
taxlaw-2819	511	4	icc	icc	NOUN
taxlaw-2819	511	5	proceedings	proceeding	NOUN
taxlaw-2819	511	6	,	,	PUNCT
taxlaw-2819	511	7	supra	supra	PROPN
taxlaw-2819	511	8	note	note	PROPN
taxlaw-2819	511	9	33	33	NUM
taxlaw-2819	511	10	,	,	PUNCT
taxlaw-2819	511	11	brochure	brochure	NOUN
taxlaw-2819	511	12	25	25	NUM
taxlaw-2819	511	13	,	,	PUNCT
taxlaw-2819	511	14	at	at	ADP
taxlaw-2819	511	15	7	7	NUM
taxlaw-2819	511	16	-	-	SYM
taxlaw-2819	511	17	13	13	NUM
taxlaw-2819	511	18	.	.	NUM
taxlaw-2819	511	19	108	108	NUM
taxlaw-2819	511	20	for	for	ADP
taxlaw-2819	511	21	an	an	DET
taxlaw-2819	511	22	excellent	excellent	ADJ
taxlaw-2819	511	23	work	work	NOUN
taxlaw-2819	511	24	on	on	ADP
taxlaw-2819	511	25	the	the	DET
taxlaw-2819	511	26	contributions	contribution	NOUN
taxlaw-2819	511	27	made	make	VERB
taxlaw-2819	511	28	by	by	ADP
taxlaw-2819	511	29	adams	adams	PROPN
taxlaw-2819	511	30	to	to	ADP
taxlaw-2819	511	31	u.s	u.s	PROPN
taxlaw-2819	511	32	.	.	PROPN
taxlaw-2819	511	33	income	income	NOUN
taxlaw-2819	511	34	tax	tax	NOUN
taxlaw-2819	511	35	policy	policy	NOUN
taxlaw-2819	511	36	,	,	PUNCT
taxlaw-2819	511	37	see	see	VERB
taxlaw-2819	511	38	graetz	graetz	PROPN
taxlaw-2819	511	39	&	&	CCONJ
taxlaw-2819	511	40	o’hear	o’hear	PROPN
taxlaw-2819	511	41	,	,	PUNCT
taxlaw-2819	511	42	supra	supra	PROPN
taxlaw-2819	511	43	note	note	NOUN
taxlaw-2819	511	44	30.(one	30.(one	NUM
taxlaw-2819	511	45	of	of	ADP
taxlaw-2819	511	46	the	the	DET
taxlaw-2819	511	47	few	few	ADJ
taxlaw-2819	511	48	academic	academic	ADJ
taxlaw-2819	511	49	analyses	analysis	NOUN
taxlaw-2819	511	50	of	of	ADP
taxlaw-2819	511	51	the	the	DET
taxlaw-2819	511	52	formative	formative	ADJ
taxlaw-2819	511	53	work	work	NOUN
taxlaw-2819	511	54	of	of	ADP
taxlaw-2819	511	55	the	the	DET
taxlaw-2819	511	56	league	league	NOUN
taxlaw-2819	511	57	of	of	ADP
taxlaw-2819	511	58	nations	nation	NOUN
taxlaw-2819	511	59	,	,	PUNCT
taxlaw-2819	511	60	which	which	PRON
taxlaw-2819	511	61	was	be	AUX
taxlaw-2819	511	62	focused	focus	VERB
taxlaw-2819	511	63	on	on	ADP
taxlaw-2819	511	64	the	the	DET
taxlaw-2819	511	65	need	need	NOUN
taxlaw-2819	511	66	for	for	ADP
taxlaw-2819	511	67	reform	reform	NOUN
taxlaw-2819	511	68	of	of	ADP
taxlaw-2819	511	69	the	the	DET
taxlaw-2819	511	70	u.s	u.s	PROPN
taxlaw-2819	511	71	.	.	PROPN
taxlaw-2819	511	72	international	international	ADJ
taxlaw-2819	511	73	tax	tax	NOUN
taxlaw-2819	511	74	regime	regime	NOUN
taxlaw-2819	511	75	as	as	SCONJ
taxlaw-2819	511	76	opposed	oppose	VERB
taxlaw-2819	511	77	to	to	ADP
taxlaw-2819	511	78	the	the	DET
taxlaw-2819	511	79	need	need	NOUN
taxlaw-2819	511	80	for	for	ADP
taxlaw-2819	511	81	reform	reform	NOUN
taxlaw-2819	511	82	of	of	ADP
taxlaw-2819	511	83	the	the	DET
taxlaw-2819	511	84	global	global	ADJ
taxlaw-2819	511	85	treaty	treaty	NOUN
taxlaw-2819	511	86	models	model	NOUN
taxlaw-2819	511	87	;	;	PUNCT
taxlaw-2819	511	88	there	there	PRON
taxlaw-2819	511	89	is	be	VERB
taxlaw-2819	511	90	an	an	DET
taxlaw-2819	511	91	excellent	excellent	ADJ
taxlaw-2819	511	92	discussion	discussion	NOUN
taxlaw-2819	511	93	of	of	ADP
taxlaw-2819	511	94	the	the	DET
taxlaw-2819	511	95	role	role	NOUN
taxlaw-2819	511	96	of	of	ADP
taxlaw-2819	511	97	source	source	NOUN
taxlaw-2819	511	98	in	in	ADP
taxlaw-2819	511	99	the	the	DET
taxlaw-2819	511	100	formulation	formulation	NOUN
taxlaw-2819	511	101	of	of	ADP
taxlaw-2819	511	102	u.s	u.s	PROPN
taxlaw-2819	511	103	.	.	PROPN
taxlaw-2819	511	104	policy	policy	NOUN
taxlaw-2819	511	105	,	,	PUNCT
taxlaw-2819	511	106	as	as	ADV
taxlaw-2819	511	107	well	well	ADV
taxlaw-2819	511	108	as	as	ADP
taxlaw-2819	511	109	the	the	DET
taxlaw-2819	511	110	“	"	PUNCT
taxlaw-2819	511	111	essential	essential	ADJ
taxlaw-2819	511	112	dilemma	dilemma	NOUN
taxlaw-2819	511	113	”	"	PUNCT
taxlaw-2819	511	114	of	of	ADP
taxlaw-2819	511	115	residence	residence	NOUN
taxlaw-2819	511	116	vs.	vs.	ADP
taxlaw-2819	511	117	source	source	NOUN
taxlaw-2819	511	118	)	)	PUNCT
taxlaw-2819	511	119	.	.	PUNCT
taxlaw-2819	512	1	109	109	NUM
taxlaw-2819	512	2	see	see	VERB
taxlaw-2819	512	3	graetz	graetz	PROPN
taxlaw-2819	512	4	&	&	CCONJ
taxlaw-2819	512	5	o’hear	o’hear	PROPN
taxlaw-2819	512	6	,	,	PUNCT
taxlaw-2819	512	7	supra	supra	PROPN
taxlaw-2819	512	8	note	note	NOUN
taxlaw-2819	512	9	30	30	NUM
taxlaw-2819	512	10	,	,	PUNCT
taxlaw-2819	512	11	at	at	ADP
taxlaw-2819	512	12	1081	1081	NUM
taxlaw-2819	512	13	.	.	PUNCT
taxlaw-2819	513	1	see	see	AUX
taxlaw-2819	513	2	also	also	ADV
taxlaw-2819	513	3	reuven	reuven	VERB
taxlaw-2819	513	4	s.	s.	PROPN
taxlaw-2819	513	5	avi	avi	PROPN
taxlaw-2819	513	6	-	-	PUNCT
taxlaw-2819	513	7	yonah	yonah	ADJ
taxlaw-2819	513	8	,	,	PUNCT
taxlaw-2819	513	9	“	"	PUNCT
taxlaw-2819	513	10	all	all	PRON
taxlaw-2819	513	11	of	of	ADP
taxlaw-2819	513	12	a	a	DET
taxlaw-2819	513	13	piece	piece	NOUN
taxlaw-2819	513	14	throughout	throughout	ADP
taxlaw-2819	513	15	:	:	PUNCT
taxlaw-2819	513	16	the	the	DET
taxlaw-2819	513	17	four	four	NUM
taxlaw-2819	513	18	ages	age	NOUN
taxlaw-2819	513	19	of	of	ADP
taxlaw-2819	513	20	us	us	PROPN
taxlaw-2819	513	21	international	international	ADJ
taxlaw-2819	513	22	taxation	taxation	NOUN
taxlaw-2819	513	23	,	,	PUNCT
taxlaw-2819	513	24	”	"	PUNCT
taxlaw-2819	513	25	25	25	NUM
taxlaw-2819	513	26	va	va	PROPN
taxlaw-2819	513	27	.	.	PUNCT
taxlaw-2819	514	1	tax	tax	PROPN
taxlaw-2819	514	2	rev	rev	AUX
taxlaw-2819	514	3	.	.	PROPN
taxlaw-2819	514	4	313	313	NUM
taxlaw-2819	514	5	(	(	PUNCT
taxlaw-2819	514	6	2005	2005	NUM
taxlaw-2819	514	7	)	)	PUNCT
taxlaw-2819	514	8	(	(	PUNCT
taxlaw-2819	514	9	seeming	seem	VERB
taxlaw-2819	514	10	to	to	PART
taxlaw-2819	514	11	suggest	suggest	VERB
taxlaw-2819	514	12	that	that	SCONJ
taxlaw-2819	514	13	mr	mr	PROPN
taxlaw-2819	514	14	.	.	PROPN
taxlaw-2819	514	15	carroll	carroll	PROPN
taxlaw-2819	514	16	was	be	AUX
taxlaw-2819	514	17	an	an	DET
taxlaw-2819	514	18	important	important	ADJ
taxlaw-2819	514	19	collaborator	collaborator	NOUN
taxlaw-2819	514	20	with	with	ADP
taxlaw-2819	514	21	professor	professor	NOUN
taxlaw-2819	514	22	adams	adams	PROPN
taxlaw-2819	514	23	)	)	PUNCT
taxlaw-2819	514	24	;	;	PUNCT
taxlaw-2819	514	25	see	see	VERB
taxlaw-2819	514	26	also	also	ADV
taxlaw-2819	514	27	the	the	DET
taxlaw-2819	514	28	double	double	ADJ
taxlaw-2819	514	29	taxation	taxation	NOUN
taxlaw-2819	514	30	conference	conference	NOUN
taxlaw-2819	514	31	:	:	PUNCT
taxlaw-2819	514	32	london	london	PROPN
taxlaw-2819	514	33	,	,	PUNCT
taxlaw-2819	514	34	april	april	PROPN
taxlaw-2819	514	35	5–12	5–12	PROPN
taxlaw-2819	514	36	,	,	PUNCT
taxlaw-2819	514	37	1927	1927	NUM
taxlaw-2819	514	38	,	,	PUNCT
taxlaw-2819	514	39	memorandum	memorandum	NOUN
taxlaw-2819	514	40	from	from	ADP
taxlaw-2819	514	41	mitchell	mitchell	PROPN
taxlaw-2819	514	42	b.	b.	PROPN
taxlaw-2819	514	43	carroll	carroll	PROPN
taxlaw-2819	514	44	to	to	ADP
taxlaw-2819	514	45	t.s	t.s	PROPN
taxlaw-2819	514	46	.	.	PROPN
taxlaw-2819	514	47	adams	adams	PROPN
taxlaw-2819	514	48	,	,	PUNCT
taxlaw-2819	514	49	at	at	ADP
taxlaw-2819	514	50	19	19	NUM
taxlaw-2819	514	51	(	(	PUNCT
taxlaw-2819	514	52	sept	sept	PROPN
taxlaw-2819	514	53	.	.	PROPN
taxlaw-2819	514	54	26	26	NUM
taxlaw-2819	514	55	,	,	PUNCT
taxlaw-2819	514	56	1927	1927	NUM
taxlaw-2819	514	57	)	)	PUNCT
taxlaw-2819	514	58	(	(	PUNCT
taxlaw-2819	514	59	unpublished	unpublished	ADJ
taxlaw-2819	514	60	manuscript	manuscript	NOUN
taxlaw-2819	514	61	available	available	ADJ
taxlaw-2819	514	62	in	in	ADP
taxlaw-2819	514	63	t.s	t.s	PROPN
taxlaw-2819	514	64	.	.	PROPN
taxlaw-2819	514	65	adams	adams	PROPN
taxlaw-2819	514	66	papers	papers	PROPN
taxlaw-2819	514	67	,	,	PUNCT
taxlaw-2819	514	68	yale	yale	PROPN
taxlaw-2819	514	69	university	university	PROPN
taxlaw-2819	514	70	,	,	PUNCT
taxlaw-2819	514	71	box	box	NOUN
taxlaw-2819	514	72	13	13	NUM
taxlaw-2819	514	73	,	,	PUNCT
taxlaw-2819	514	74	sept	sept	PROPN
taxlaw-2819	514	75	.	.	PROPN
taxlaw-2819	514	76	1926	1926	NUM
taxlaw-2819	514	77	–	–	PUNCT
taxlaw-2819	514	78	1927	1927	NUM
taxlaw-2819	514	79	folder	folder	NOUN
taxlaw-2819	514	80	.	.	PUNCT
taxlaw-2819	514	81	)	)	PUNCT
taxlaw-2819	515	1	110	110	NUM
taxlaw-2819	515	2	see	see	VERB
taxlaw-2819	515	3	,	,	PUNCT
taxlaw-2819	515	4	e.g.	e.g.	ADV
taxlaw-2819	515	5	,	,	PUNCT
taxlaw-2819	515	6	league	league	NOUN
taxlaw-2819	515	7	of	of	ADP
taxlaw-2819	515	8	nations	nations	PROPN
taxlaw-2819	515	9	comm	comm	NOUN
taxlaw-2819	515	10	.	.	PUNCT
taxlaw-2819	516	1	of	of	ADP
taxlaw-2819	516	2	experts	expert	NOUN
taxlaw-2819	516	3	on	on	ADP
taxlaw-2819	516	4	double	double	ADJ
taxlaw-2819	516	5	tax’n	tax’n	NUM
taxlaw-2819	516	6	&	&	CCONJ
taxlaw-2819	516	7	fiscal	fiscal	ADJ
taxlaw-2819	516	8	evasion	evasion	NOUN
taxlaw-2819	516	9	,	,	PUNCT
taxlaw-2819	516	10	minutes	minute	NOUN
taxlaw-2819	516	11	of	of	ADP
taxlaw-2819	516	12	the	the	DET
taxlaw-2819	516	13	tenth	tenth	ADJ
taxlaw-2819	516	14	meeting	meeting	NOUN
taxlaw-2819	516	15	held	hold	VERB
taxlaw-2819	516	16	in	in	ADP
taxlaw-2819	516	17	london	london	PROPN
taxlaw-2819	516	18	at	at	ADP
taxlaw-2819	516	19	5	5	NUM
taxlaw-2819	516	20	p.m.	p.m.	NOUN
taxlaw-2819	516	21	on	on	ADP
taxlaw-2819	516	22	tuesday	tuesday	PROPN
taxlaw-2819	516	23	april	april	PROPN
taxlaw-2819	516	24	12th	12th	NOUN
taxlaw-2819	516	25	,	,	PUNCT
taxlaw-2819	516	26	1927	1927	NUM
taxlaw-2819	516	27	,	,	PUNCT
taxlaw-2819	516	28	d.t./8th	d.t./8th	PROPN
taxlaw-2819	516	29	session	session	NOUN
taxlaw-2819	516	30	/	/	SYM
taxlaw-2819	516	31	p.v.10(1	p.v.10(1	NOUN
taxlaw-2819	516	32	)	)	PUNCT
taxlaw-2819	516	33	,	,	PUNCT
taxlaw-2819	516	34	at	at	ADP
taxlaw-2819	516	35	6–7	6–7	NUM
taxlaw-2819	516	36	(	(	PUNCT
taxlaw-2819	516	37	available	available	ADJ
taxlaw-2819	516	38	at	at	ADP
taxlaw-2819	516	39	t.s	t.s	PROPN
taxlaw-2819	516	40	.	.	PROPN
taxlaw-2819	516	41	adams	adams	PROPN
taxlaw-2819	516	42	collection	collection	PROPN
taxlaw-2819	516	43	,	,	PUNCT
taxlaw-2819	516	44	yale	yale	PROPN
taxlaw-2819	516	45	university	university	PROPN
taxlaw-2819	516	46	,	,	PUNCT
taxlaw-2819	516	47	box	box	PROPN
taxlaw-2819	516	48	16	16	NUM
taxlaw-2819	516	49	,	,	PUNCT
taxlaw-2819	516	50	league	league	NOUN
taxlaw-2819	516	51	of	of	ADP
taxlaw-2819	516	52	nations	nations	PROPN
taxlaw-2819	516	53	apr	apr	PROPN
taxlaw-2819	516	54	.	.	PROPN
taxlaw-2819	516	55	12	12	NUM
taxlaw-2819	516	56	,	,	PUNCT
taxlaw-2819	516	57	1927	1927	NUM
taxlaw-2819	516	58	folder	folder	NOUN
taxlaw-2819	516	59	.	.	PUNCT
taxlaw-2819	516	60	)	)	PUNCT
taxlaw-2819	517	1	26	26	NUM
taxlaw-2819	517	2	columbia	columbia	PROPN
taxlaw-2819	517	3	journal	journal	PROPN
taxlaw-2819	517	4	of	of	ADP
taxlaw-2819	517	5	tax	tax	NOUN
taxlaw-2819	517	6	law	law	NOUN
taxlaw-2819	517	7	[	[	X
taxlaw-2819	517	8	vol.5:1	vol.5:1	NOUN
taxlaw-2819	517	9	conference	conference	VERB
taxlaw-2819	517	10	a	a	DET
taxlaw-2819	517	11	compromise	compromise	NOUN
taxlaw-2819	517	12	was	be	AUX
taxlaw-2819	517	13	reached	reach	VERB
taxlaw-2819	517	14	along	along	ADP
taxlaw-2819	517	15	the	the	DET
taxlaw-2819	517	16	lines	line	NOUN
taxlaw-2819	517	17	urged	urge	VERB
taxlaw-2819	517	18	by	by	ADP
taxlaw-2819	517	19	the	the	DET
taxlaw-2819	517	20	newest	new	ADJ
taxlaw-2819	517	21	member	member	NOUN
taxlaw-2819	517	22	of	of	ADP
taxlaw-2819	517	23	the	the	DET
taxlaw-2819	517	24	committee	committee	NOUN
taxlaw-2819	517	25	,	,	PUNCT
taxlaw-2819	517	26	adams	adams	PROPN
taxlaw-2819	517	27	.	.	PUNCT
taxlaw-2819	518	1	he	he	PRON
taxlaw-2819	518	2	advocated	advocate	VERB
taxlaw-2819	518	3	that	that	SCONJ
taxlaw-2819	518	4	the	the	DET
taxlaw-2819	518	5	source	source	NOUN
taxlaw-2819	518	6	country	country	NOUN
taxlaw-2819	518	7	should	should	AUX
taxlaw-2819	518	8	have	have	VERB
taxlaw-2819	518	9	the	the	DET
taxlaw-2819	518	10	right	right	NOUN
taxlaw-2819	518	11	to	to	PART
taxlaw-2819	518	12	impose	impose	VERB
taxlaw-2819	518	13	“	"	PUNCT
taxlaw-2819	518	14	impersonal	impersonal	ADJ
taxlaw-2819	518	15	taxes	taxis	NOUN
taxlaw-2819	518	16	”	"	PUNCT
taxlaw-2819	518	17	(	(	PUNCT
taxlaw-2819	518	18	that	that	ADV
taxlaw-2819	518	19	is	is	ADV
taxlaw-2819	518	20	,	,	PUNCT
taxlaw-2819	518	21	withholding	withholding	NOUN
taxlaw-2819	518	22	taxes	taxis	NOUN
taxlaw-2819	518	23	)	)	PUNCT
taxlaw-2819	518	24	on	on	ADP
taxlaw-2819	518	25	the	the	DET
taxlaw-2819	518	26	various	various	ADJ
taxlaw-2819	518	27	classes	class	NOUN
taxlaw-2819	518	28	of	of	ADP
taxlaw-2819	518	29	income	income	NOUN
taxlaw-2819	518	30	while	while	SCONJ
taxlaw-2819	518	31	the	the	DET
taxlaw-2819	518	32	country	country	NOUN
taxlaw-2819	518	33	of	of	ADP
taxlaw-2819	518	34	residence	residence	NOUN
taxlaw-2819	518	35	should	should	AUX
taxlaw-2819	518	36	provide	provide	VERB
taxlaw-2819	518	37	a	a	DET
taxlaw-2819	518	38	foreign	foreign	ADJ
taxlaw-2819	518	39	tax	tax	NOUN
taxlaw-2819	518	40	credit	credit	NOUN
taxlaw-2819	518	41	(	(	PUNCT
taxlaw-2819	518	42	“	"	PUNCT
taxlaw-2819	518	43	ftc	ftc	PROPN
taxlaw-2819	518	44	”	"	PUNCT
taxlaw-2819	518	45	)	)	PUNCT
taxlaw-2819	518	46	for	for	ADP
taxlaw-2819	518	47	the	the	DET
taxlaw-2819	518	48	withholding	withholding	NOUN
taxlaw-2819	518	49	taxes	taxis	NOUN
taxlaw-2819	518	50	paid	pay	VERB
taxlaw-2819	518	51	to	to	ADP
taxlaw-2819	518	52	the	the	DET
taxlaw-2819	518	53	source	source	NOUN
taxlaw-2819	518	54	country	country	NOUN
taxlaw-2819	518	55	.	.	PUNCT
taxlaw-2819	519	1	111	111	NUM
taxlaw-2819	519	2	also	also	ADV
taxlaw-2819	519	3	,	,	PUNCT
taxlaw-2819	519	4	several	several	ADJ
taxlaw-2819	519	5	experts	expert	NOUN
taxlaw-2819	519	6	championed	champion	VERB
taxlaw-2819	519	7	a	a	DET
taxlaw-2819	519	8	proposal	proposal	NOUN
taxlaw-2819	519	9	endorsed	endorse	VERB
taxlaw-2819	519	10	by	by	ADP
taxlaw-2819	519	11	the	the	DET
taxlaw-2819	519	12	icc	icc	NOUN
taxlaw-2819	519	13	that	that	SCONJ
taxlaw-2819	519	14	a	a	DET
taxlaw-2819	519	15	foreign	foreign	ADJ
taxlaw-2819	519	16	enterprise	enterprise	NOUN
taxlaw-2819	519	17	should	should	AUX
taxlaw-2819	519	18	not	not	PART
taxlaw-2819	519	19	be	be	AUX
taxlaw-2819	519	20	considered	consider	VERB
taxlaw-2819	519	21	to	to	PART
taxlaw-2819	519	22	have	have	VERB
taxlaw-2819	519	23	a	a	DET
taxlaw-2819	519	24	pe	pe	NOUN
taxlaw-2819	519	25	in	in	ADP
taxlaw-2819	519	26	a	a	DET
taxlaw-2819	519	27	source	source	NOUN
taxlaw-2819	519	28	country	country	NOUN
taxlaw-2819	519	29	simply	simply	ADV
taxlaw-2819	519	30	because	because	SCONJ
taxlaw-2819	519	31	it	it	PRON
taxlaw-2819	519	32	transacts	transact	VERB
taxlaw-2819	519	33	business	business	NOUN
taxlaw-2819	519	34	in	in	ADP
taxlaw-2819	519	35	the	the	DET
taxlaw-2819	519	36	source	source	NOUN
taxlaw-2819	519	37	country	country	NOUN
taxlaw-2819	519	38	through	through	ADP
taxlaw-2819	519	39	an	an	DET
taxlaw-2819	519	40	independent	independent	ADJ
taxlaw-2819	519	41	agent,112	agent,112	NOUN
taxlaw-2819	519	42	and	and	CCONJ
taxlaw-2819	519	43	the	the	DET
taxlaw-2819	519	44	committee	committee	NOUN
taxlaw-2819	519	45	adopted	adopt	VERB
taxlaw-2819	519	46	this	this	DET
taxlaw-2819	519	47	recommendation.113	recommendation.113	NOUN
taxlaw-2819	519	48	the	the	DET
taxlaw-2819	519	49	impact	impact	NOUN
taxlaw-2819	519	50	of	of	ADP
taxlaw-2819	519	51	this	this	DET
taxlaw-2819	519	52	recommendation	recommendation	NOUN
taxlaw-2819	519	53	was	be	AUX
taxlaw-2819	519	54	to	to	PART
taxlaw-2819	519	55	exempt	exempt	VERB
taxlaw-2819	519	56	from	from	ADP
taxlaw-2819	519	57	source	source	NOUN
taxlaw-2819	519	58	country	country	NOUN
taxlaw-2819	519	59	taxation	taxation	NOUN
taxlaw-2819	519	60	all	all	DET
taxlaw-2819	519	61	profits	profit	NOUN
taxlaw-2819	519	62	derived	derive	VERB
taxlaw-2819	519	63	by	by	ADP
taxlaw-2819	519	64	a	a	DET
taxlaw-2819	519	65	foreign	foreign	ADJ
taxlaw-2819	519	66	enterprise	enterprise	NOUN
taxlaw-2819	519	67	through	through	ADP
taxlaw-2819	519	68	independent	independent	ADJ
taxlaw-2819	519	69	agents	agent	NOUN
taxlaw-2819	519	70	,	,	PUNCT
taxlaw-2819	519	71	114	114	NUM
taxlaw-2819	519	72	but	but	CCONJ
taxlaw-2819	519	73	,	,	PUNCT
taxlaw-2819	519	74	importantly	importantly	ADV
taxlaw-2819	519	75	,	,	PUNCT
taxlaw-2819	519	76	branches	branch	NOUN
taxlaw-2819	519	77	,	,	PUNCT
taxlaw-2819	519	78	affiliate	affiliate	NOUN
taxlaw-2819	519	79	companies	company	NOUN
taxlaw-2819	519	80	,	,	PUNCT
taxlaw-2819	519	81	and	and	CCONJ
taxlaw-2819	519	82	dependent	dependent	ADJ
taxlaw-2819	519	83	agents	agent	NOUN
taxlaw-2819	519	84	still	still	ADV
taxlaw-2819	519	85	constituted	constitute	VERB
taxlaw-2819	519	86	a	a	DET
taxlaw-2819	519	87	pe	pe	NOUN
taxlaw-2819	519	88	under	under	ADP
taxlaw-2819	519	89	the	the	DET
taxlaw-2819	519	90	draft	draft	NOUN
taxlaw-2819	519	91	convention.115	convention.115	NOUN
taxlaw-2819	519	92	furthermore	furthermore	ADV
taxlaw-2819	519	93	,	,	PUNCT
taxlaw-2819	519	94	the	the	DET
taxlaw-2819	519	95	fiscal	fiscal	ADJ
taxlaw-2819	519	96	committee	committee	NOUN
taxlaw-2819	519	97	made	make	VERB
taxlaw-2819	519	98	it	it	PRON
taxlaw-2819	519	99	clear	clear	ADJ
taxlaw-2819	519	100	that	that	SCONJ
taxlaw-2819	519	101	a	a	DET
taxlaw-2819	519	102	source	source	NOUN
taxlaw-2819	519	103	country	country	NOUN
taxlaw-2819	519	104	would	would	AUX
taxlaw-2819	519	105	have	have	VERB
taxlaw-2819	519	106	no	no	DET
taxlaw-2819	519	107	right	right	NOUN
taxlaw-2819	519	108	to	to	PART
taxlaw-2819	519	109	tax	tax	VERB
taxlaw-2819	519	110	business	business	NOUN
taxlaw-2819	519	111	profits	profit	NOUN
taxlaw-2819	519	112	from	from	ADP
taxlaw-2819	519	113	industrial	industrial	ADJ
taxlaw-2819	519	114	and	and	CCONJ
taxlaw-2819	519	115	commercial	commercial	ADJ
taxlaw-2819	519	116	activities	activity	NOUN
taxlaw-2819	519	117	on	on	ADP
taxlaw-2819	519	118	a	a	DET
taxlaw-2819	519	119	net	net	ADJ
taxlaw-2819	519	120	basis	basis	NOUN
taxlaw-2819	519	121	unless	unless	SCONJ
taxlaw-2819	519	122	the	the	DET
taxlaw-2819	519	123	foreign	foreign	ADJ
taxlaw-2819	519	124	parent	parent	NOUN
taxlaw-2819	519	125	had	have	VERB
taxlaw-2819	519	126	a	a	DET
taxlaw-2819	519	127	pe	pe	NOUN
taxlaw-2819	519	128	in	in	ADP
taxlaw-2819	519	129	the	the	DET
taxlaw-2819	519	130	country.116	country.116	NOUN
taxlaw-2819	519	131	after	after	ADP
taxlaw-2819	519	132	making	make	VERB
taxlaw-2819	519	133	these	these	DET
taxlaw-2819	519	134	important	important	ADJ
taxlaw-2819	519	135	clarifications	clarification	NOUN
taxlaw-2819	519	136	,	,	PUNCT
taxlaw-2819	519	137	the	the	DET
taxlaw-2819	519	138	fiscal	fiscal	ADJ
taxlaw-2819	519	139	committee	committee	NOUN
taxlaw-2819	519	140	issued	issue	VERB
taxlaw-2819	519	141	their	their	PRON
taxlaw-2819	519	142	report	report	NOUN
taxlaw-2819	519	143	on	on	ADP
taxlaw-2819	519	144	april	april	PROPN
taxlaw-2819	519	145	15	15	NUM
taxlaw-2819	519	146	,	,	PUNCT
taxlaw-2819	519	147	1927	1927	NUM
taxlaw-2819	519	148	,	,	PUNCT
taxlaw-2819	519	149	and	and	CCONJ
taxlaw-2819	519	150	accompanying	accompany	VERB
taxlaw-2819	519	151	their	their	PRON
taxlaw-2819	519	152	report	report	NOUN
taxlaw-2819	519	153	was	be	AUX
taxlaw-2819	519	154	a	a	DET
taxlaw-2819	519	155	draft	draft	NOUN
taxlaw-2819	519	156	model	model	NOUN
taxlaw-2819	519	157	income	income	NOUN
taxlaw-2819	519	158	tax	tax	NOUN
taxlaw-2819	519	159	treaty	treaty	NOUN
taxlaw-2819	519	160	(	(	PUNCT
taxlaw-2819	519	161	the	the	DET
taxlaw-2819	519	162	“	"	PUNCT
taxlaw-2819	519	163	1927	1927	NUM
taxlaw-2819	519	164	draft	draft	NOUN
taxlaw-2819	519	165	model	model	NOUN
taxlaw-2819	519	166	convention	convention	NOUN
taxlaw-2819	519	167	”	"	PUNCT
taxlaw-2819	519	168	)	)	PUNCT
taxlaw-2819	519	169	that	that	PRON
taxlaw-2819	519	170	utilized	utilize	VERB
taxlaw-2819	519	171	the	the	DET
taxlaw-2819	519	172	classification	classification	NOUN
taxlaw-2819	519	173	-	-	PUNCT
taxlaw-2819	519	174	andassignment	andassignment	NOUN
taxlaw-2819	519	175	approach	approach	NOUN
taxlaw-2819	519	176	set	set	VERB
taxlaw-2819	519	177	forth	forth	ADP
taxlaw-2819	519	178	in	in	ADP
taxlaw-2819	519	179	the	the	DET
taxlaw-2819	519	180	league	league	PROPN
taxlaw-2819	519	181	1923	1923	NUM
taxlaw-2819	519	182	economic	economic	ADJ
taxlaw-2819	519	183	experts	expert	NOUN
taxlaw-2819	519	184	report	report	VERB
taxlaw-2819	519	185	and	and	CCONJ
taxlaw-2819	519	186	the	the	DET
taxlaw-2819	519	187	league	league	PROPN
taxlaw-2819	519	188	1925	1925	NUM
taxlaw-2819	519	189	technical	technical	ADJ
taxlaw-2819	519	190	experts	expert	NOUN
taxlaw-2819	519	191	report	report	VERB
taxlaw-2819	519	192	but	but	CCONJ
taxlaw-2819	519	193	with	with	ADP
taxlaw-2819	519	194	the	the	DET
taxlaw-2819	519	195	more	more	ADV
taxlaw-2819	519	196	narrow	narrow	ADJ
taxlaw-2819	519	197	pe	pe	INTJ
taxlaw-2819	519	198	definition.117	definition.117	ADJ
taxlaw-2819	519	199	in	in	ADP
taxlaw-2819	519	200	october	october	PROPN
taxlaw-2819	519	201	,	,	PUNCT
taxlaw-2819	519	202	1928	1928	NUM
taxlaw-2819	519	203	,	,	PUNCT
taxlaw-2819	519	204	the	the	DET
taxlaw-2819	519	205	league	league	NOUN
taxlaw-2819	519	206	of	of	ADP
taxlaw-2819	519	207	nations	nation	NOUN
taxlaw-2819	519	208	’	'	PUNCT
taxlaw-2819	519	209	technical	technical	ADJ
taxlaw-2819	519	210	experts	expert	NOUN
taxlaw-2819	519	211	met	meet	VERB
taxlaw-2819	519	212	again	again	ADV
taxlaw-2819	519	213	and	and	CCONJ
taxlaw-2819	519	214	issued	issue	VERB
taxlaw-2819	519	215	a	a	DET
taxlaw-2819	519	216	final	final	ADJ
taxlaw-2819	519	217	report.118	report.118	NOUN
taxlaw-2819	519	218	importantly	importantly	ADV
taxlaw-2819	519	219	,	,	PUNCT
taxlaw-2819	519	220	each	each	PRON
taxlaw-2819	519	221	of	of	ADP
taxlaw-2819	519	222	the	the	DET
taxlaw-2819	519	223	potential	potential	ADJ
taxlaw-2819	519	224	models	model	NOUN
taxlaw-2819	519	225	continued	continue	VERB
taxlaw-2819	519	226	the	the	DET
taxlaw-2819	519	227	classificationand	classificationand	NOUN
taxlaw-2819	519	228	-	-	PUNCT
taxlaw-2819	519	229	assignment	assignment	NOUN
taxlaw-2819	519	230	approach	approach	NOUN
taxlaw-2819	519	231	that	that	PRON
taxlaw-2819	519	232	had	have	AUX
taxlaw-2819	519	233	by	by	ADP
taxlaw-2819	519	234	then	then	ADV
taxlaw-2819	519	235	been	be	AUX
taxlaw-2819	519	236	repeatedly	repeatedly	ADV
taxlaw-2819	519	237	endorsed	endorse	VERB
taxlaw-2819	519	238	.	.	PUNCT
taxlaw-2819	520	1	the	the	DET
taxlaw-2819	520	2	1928	1928	NUM
taxlaw-2819	520	3	model	model	NOUN
taxlaw-2819	520	4	conventions	convention	NOUN
taxlaw-2819	520	5	became	become	VERB
taxlaw-2819	520	6	the	the	DET
taxlaw-2819	520	7	benchmark	benchmark	NOUN
taxlaw-2819	520	8	for	for	ADP
taxlaw-2819	520	9	treaty	treaty	NOUN
taxlaw-2819	520	10	negotiations	negotiation	NOUN
taxlaw-2819	520	11	in	in	ADP
taxlaw-2819	520	12	europe	europe	PROPN
taxlaw-2819	520	13	,	,	PUNCT
taxlaw-2819	520	14	and	and	CCONJ
taxlaw-2819	520	15	these	these	DET
taxlaw-2819	520	16	model	model	NOUN
taxlaw-2819	520	17	conventions	convention	NOUN
taxlaw-2819	520	18	were	be	AUX
taxlaw-2819	520	19	instrumental	instrumental	ADJ
taxlaw-2819	520	20	in	in	ADP
taxlaw-2819	520	21	the	the	DET
taxlaw-2819	520	22	development	development	NOUN
taxlaw-2819	520	23	of	of	ADP
taxlaw-2819	520	24	the	the	DET
taxlaw-2819	520	25	earliest	early	ADJ
taxlaw-2819	520	26	u.s	u.s	PROPN
taxlaw-2819	520	27	.	.	PROPN
taxlaw-2819	520	28	tax	tax	NOUN
taxlaw-2819	520	29	treaties.119	treaties.119	PROPN
taxlaw-2819	520	30	thus	thus	ADV
taxlaw-2819	520	31	,	,	PUNCT
taxlaw-2819	520	32	the	the	DET
taxlaw-2819	520	33	classification	classification	NOUN
taxlaw-2819	520	34	-	-	PUNCT
taxlaw-2819	520	35	and	and	CCONJ
taxlaw-2819	520	36	-	-	PUNCT
taxlaw-2819	520	37	assignment	assignment	NOUN
taxlaw-2819	520	38	approach	approach	NOUN
taxlaw-2819	520	39	utilized	utilize	VERB
taxlaw-2819	520	40	in	in	ADP
taxlaw-2819	520	41	the	the	DET
taxlaw-2819	520	42	1928	1928	NUM
taxlaw-2819	520	43	model	model	NOUN
taxlaw-2819	520	44	convention	convention	NOUN
taxlaw-2819	520	45	transformed	transform	VERB
taxlaw-2819	520	46	treaty	treaty	NOUN
taxlaw-2819	520	47	negotiations	negotiation	NOUN
taxlaw-2819	520	48	.	.	PUNCT
taxlaw-2819	521	1	once	once	ADV
taxlaw-2819	521	2	this	this	DET
taxlaw-2819	521	3	treaty	treaty	NOUN
taxlaw-2819	521	4	framework	framework	NOUN
taxlaw-2819	521	5	was	be	AUX
taxlaw-2819	521	6	in	in	ADP
taxlaw-2819	521	7	place	place	NOUN
taxlaw-2819	521	8	,	,	PUNCT
taxlaw-2819	521	9	the	the	DET
taxlaw-2819	521	10	balance	balance	NOUN
taxlaw-2819	521	11	of	of	ADP
taxlaw-2819	521	12	power	power	NOUN
taxlaw-2819	521	13	between	between	ADP
taxlaw-2819	521	14	source	source	NOUN
taxlaw-2819	521	15	and	and	CCONJ
taxlaw-2819	521	16	residence	residence	NOUN
taxlaw-2819	521	17	countries	country	NOUN
taxlaw-2819	521	18	was	be	AUX
taxlaw-2819	521	19	significantly	significantly	ADV
taxlaw-2819	521	20	changed	change	VERB
taxlaw-2819	521	21	through	through	ADP
taxlaw-2819	521	22	a	a	DET
taxlaw-2819	521	23	continuing	continue	VERB
taxlaw-2819	521	24	redefinition	redefinition	NOUN
taxlaw-2819	521	25	of	of	ADP
taxlaw-2819	521	26	the	the	DET
taxlaw-2819	521	27	scope	scope	NOUN
taxlaw-2819	521	28	of	of	ADP
taxlaw-2819	521	29	activities	activity	NOUN
taxlaw-2819	521	30	that	that	PRON
taxlaw-2819	521	31	would	would	AUX
taxlaw-2819	521	32	fall	fall	VERB
taxlaw-2819	521	33	within	within	ADP
taxlaw-2819	521	34	the	the	DET
taxlaw-2819	521	35	purview	purview	NOUN
taxlaw-2819	521	36	of	of	ADP
taxlaw-2819	521	37	a	a	DET
taxlaw-2819	521	38	pe	pe	NOUN
taxlaw-2819	521	39	and	and	CCONJ
taxlaw-2819	521	40	through	through	ADP
taxlaw-2819	521	41	continuing	continue	VERB
taxlaw-2819	521	42	efforts	effort	NOUN
taxlaw-2819	521	43	to	to	PART
taxlaw-2819	521	44	minimize	minimize	VERB
taxlaw-2819	521	45	the	the	DET
taxlaw-2819	521	46	amount	amount	NOUN
taxlaw-2819	521	47	of	of	ADP
taxlaw-2819	521	48	source	source	NOUN
taxlaw-2819	521	49	-	-	PUNCT
taxlaw-2819	521	50	based	base	VERB
taxlaw-2819	521	51	withholding	withholding	NOUN
taxlaw-2819	521	52	taxes	taxis	NOUN
taxlaw-2819	521	53	that	that	PRON
taxlaw-2819	521	54	would	would	AUX
taxlaw-2819	521	55	apply	apply	VERB
taxlaw-2819	521	56	to	to	ADP
taxlaw-2819	521	57	cross	cross	ADJ
taxlaw-2819	521	58	-	-	ADJ
taxlaw-2819	521	59	border	border	ADJ
taxlaw-2819	521	60	payments	payment	NOUN
taxlaw-2819	521	61	.	.	PUNCT
taxlaw-2819	522	1	the	the	DET
taxlaw-2819	522	2	order	order	NOUN
taxlaw-2819	522	3	of	of	ADP
taxlaw-2819	522	4	tax	tax	NOUN
taxlaw-2819	522	5	treaty	treaty	NOUN
taxlaw-2819	522	6	principles	principle	NOUN
taxlaw-2819	522	7	that	that	PRON
taxlaw-2819	522	8	were	be	AUX
taxlaw-2819	522	9	so	so	ADV
taxlaw-2819	522	10	formulated	formulated	ADJ
taxlaw-2819	522	11	could	could	AUX
taxlaw-2819	522	12	be	be	AUX
taxlaw-2819	522	13	distilled	distil	VERB
taxlaw-2819	522	14	into	into	ADP
taxlaw-2819	522	15	five	five	NUM
taxlaw-2819	522	16	principles	principle	NOUN
taxlaw-2819	522	17	:	:	PUNCT
taxlaw-2819	522	18	111	111	NUM
taxlaw-2819	522	19	see	see	NOUN
taxlaw-2819	522	20	report	report	NOUN
taxlaw-2819	522	21	presented	present	VERB
taxlaw-2819	522	22	by	by	ADP
taxlaw-2819	522	23	the	the	DET
taxlaw-2819	522	24	comm	comm	NOUN
taxlaw-2819	522	25	.	.	PUNCT
taxlaw-2819	523	1	of	of	ADP
taxlaw-2819	523	2	technical	technical	ADJ
taxlaw-2819	523	3	experts	expert	NOUN
taxlaw-2819	523	4	on	on	ADP
taxlaw-2819	523	5	double	double	ADJ
taxlaw-2819	523	6	taxation	taxation	NOUN
taxlaw-2819	523	7	and	and	CCONJ
taxlaw-2819	523	8	tax	tax	NOUN
taxlaw-2819	523	9	evasion	evasion	NOUN
taxlaw-2819	523	10	,	,	PUNCT
taxlaw-2819	523	11	league	league	NOUN
taxlaw-2819	523	12	of	of	ADP
taxlaw-2819	523	13	nations	nations	PROPN
taxlaw-2819	523	14	doc	doc	PROPN
taxlaw-2819	523	15	.	.	PUNCT
taxlaw-2819	523	16	c.216m.85.ii.a	c.216m.85.ii.a	PROPN
taxlaw-2819	523	17	,	,	PUNCT
taxlaw-2819	523	18	at	at	ADP
taxlaw-2819	523	19	11	11	NUM
taxlaw-2819	523	20	(	(	PUNCT
taxlaw-2819	523	21	1927	1927	NUM
taxlaw-2819	523	22	)	)	PUNCT
taxlaw-2819	524	1	[	[	X
taxlaw-2819	524	2	hereinafter	hereinafter	NOUN
taxlaw-2819	524	3	1927	1927	NUM
taxlaw-2819	524	4	technical	technical	ADJ
taxlaw-2819	524	5	experts	expert	NOUN
taxlaw-2819	524	6	report	report	VERB
taxlaw-2819	524	7	]	]	PUNCT
taxlaw-2819	524	8	;	;	PUNCT
taxlaw-2819	524	9	see	see	VERB
taxlaw-2819	524	10	also	also	ADV
taxlaw-2819	524	11	memorandum	memorandum	NOUN
taxlaw-2819	524	12	from	from	ADP
taxlaw-2819	524	13	mitchell	mitchell	PROPN
taxlaw-2819	524	14	b.	b.	PROPN
taxlaw-2819	524	15	carroll	carroll	PROPN
taxlaw-2819	524	16	to	to	ADP
taxlaw-2819	524	17	t.s	t.s	PROPN
taxlaw-2819	524	18	.	.	PROPN
taxlaw-2819	524	19	adams	adams	PROPN
taxlaw-2819	524	20	,	,	PUNCT
taxlaw-2819	524	21	supra	supra	PROPN
taxlaw-2819	524	22	note	note	PROPN
taxlaw-2819	524	23	109	109	NUM
taxlaw-2819	524	24	,	,	PUNCT
taxlaw-2819	524	25	at	at	ADP
taxlaw-2819	524	26	19	19	NUM
taxlaw-2819	524	27	.	.	SYM
taxlaw-2819	524	28	112	112	NUM
taxlaw-2819	524	29	see	see	VERB
taxlaw-2819	524	30	league	league	NOUN
taxlaw-2819	524	31	of	of	ADP
taxlaw-2819	524	32	nations	nations	PROPN
taxlaw-2819	524	33	comm	comm	NOUN
taxlaw-2819	524	34	.	.	PUNCT
taxlaw-2819	525	1	on	on	ADP
taxlaw-2819	525	2	double	double	ADJ
taxlaw-2819	525	3	taxation	taxation	NOUN
taxlaw-2819	525	4	and	and	CCONJ
taxlaw-2819	525	5	fiscal	fiscal	ADJ
taxlaw-2819	525	6	evasion	evasion	NOUN
taxlaw-2819	525	7	,	,	PUNCT
taxlaw-2819	525	8	minutes	minute	NOUN
taxlaw-2819	525	9	of	of	ADP
taxlaw-2819	525	10	the	the	DET
taxlaw-2819	525	11	third	third	ADJ
taxlaw-2819	525	12	meeting	meeting	NOUN
taxlaw-2819	525	13	held	hold	VERB
taxlaw-2819	525	14	at	at	ADP
taxlaw-2819	525	15	london	london	PROPN
taxlaw-2819	525	16	on	on	ADP
taxlaw-2819	525	17	april	april	PROPN
taxlaw-2819	525	18	6th	6th	NOUN
taxlaw-2819	525	19	,	,	PUNCT
taxlaw-2819	525	20	1927	1927	NUM
taxlaw-2819	525	21	at	at	ADP
taxlaw-2819	525	22	3:30	3:30	NUM
taxlaw-2819	525	23	p.m.	p.m.	NOUN
taxlaw-2819	525	24	,	,	PUNCT
taxlaw-2819	525	25	league	league	NOUN
taxlaw-2819	525	26	of	of	ADP
taxlaw-2819	525	27	nations	nation	NOUN
taxlaw-2819	525	28	,	,	PUNCT
taxlaw-2819	525	29	dt/8th	dt/8th	PROPN
taxlaw-2819	525	30	session	session	NOUN
taxlaw-2819	525	31	,	,	PUNCT
taxlaw-2819	525	32	p.v.3.(1	p.v.3.(1	PROPN
taxlaw-2819	525	33	)	)	PUNCT
taxlaw-2819	525	34	,	,	PUNCT
taxlaw-2819	525	35	at	at	ADP
taxlaw-2819	525	36	910	910	NUM
taxlaw-2819	525	37	(	(	PUNCT
taxlaw-2819	525	38	proposal	proposal	NOUN
taxlaw-2819	525	39	made	make	VERB
taxlaw-2819	525	40	by	by	ADP
taxlaw-2819	525	41	m.	m.	NOUN
taxlaw-2819	525	42	julliard	julliard	PROPN
taxlaw-2819	525	43	representing	represent	VERB
taxlaw-2819	525	44	the	the	DET
taxlaw-2819	525	45	icc	icc	NOUN
taxlaw-2819	525	46	and	and	CCONJ
taxlaw-2819	525	47	endorsed	endorse	VERB
taxlaw-2819	525	48	by	by	ADP
taxlaw-2819	525	49	adams	adam	NOUN
taxlaw-2819	525	50	)	)	PUNCT
taxlaw-2819	525	51	(	(	PUNCT
taxlaw-2819	525	52	available	available	ADJ
taxlaw-2819	525	53	in	in	ADP
taxlaw-2819	525	54	t.s	t.s	PROPN
taxlaw-2819	525	55	.	.	PROPN
taxlaw-2819	525	56	adams	adams	PROPN
taxlaw-2819	525	57	collection	collection	PROPN
taxlaw-2819	525	58	,	,	PUNCT
taxlaw-2819	525	59	yale	yale	PROPN
taxlaw-2819	525	60	university	university	PROPN
taxlaw-2819	525	61	,	,	PUNCT
taxlaw-2819	525	62	box	box	PROPN
taxlaw-2819	525	63	16	16	NUM
taxlaw-2819	525	64	,	,	PUNCT
taxlaw-2819	525	65	league	league	NOUN
taxlaw-2819	525	66	of	of	ADP
taxlaw-2819	525	67	nations	nations	PROPN
taxlaw-2819	525	68	apr	apr	VERB
taxlaw-2819	525	69	.	.	PUNCT
taxlaw-2819	526	1	4	4	NUM
taxlaw-2819	526	2	-	-	SYM
taxlaw-2819	526	3	6	6	NUM
taxlaw-2819	526	4	,	,	PUNCT
taxlaw-2819	526	5	1927	1927	NUM
taxlaw-2819	526	6	folder	folder	NOUN
taxlaw-2819	526	7	.	.	PUNCT
taxlaw-2819	526	8	)	)	PUNCT
taxlaw-2819	527	1	113	113	NUM
taxlaw-2819	527	2	see	see	VERB
taxlaw-2819	527	3	league	league	NOUN
taxlaw-2819	527	4	of	of	ADP
taxlaw-2819	527	5	nations	nations	PROPN
taxlaw-2819	527	6	comm	comm	NOUN
taxlaw-2819	527	7	.	.	PUNCT
taxlaw-2819	528	1	on	on	ADP
taxlaw-2819	528	2	double	double	ADJ
taxlaw-2819	528	3	tax’n	tax’n	NUM
taxlaw-2819	528	4	&	&	CCONJ
taxlaw-2819	528	5	tax	tax	NOUN
taxlaw-2819	528	6	evasion	evasion	NOUN
taxlaw-2819	528	7	,	,	PUNCT
taxlaw-2819	528	8	minutes	minute	NOUN
taxlaw-2819	528	9	of	of	ADP
taxlaw-2819	528	10	the	the	DET
taxlaw-2819	528	11	fourth	fourth	ADJ
taxlaw-2819	528	12	meeting	meeting	NOUN
taxlaw-2819	528	13	held	hold	VERB
taxlaw-2819	528	14	in	in	ADP
taxlaw-2819	528	15	london	london	PROPN
taxlaw-2819	528	16	on	on	ADP
taxlaw-2819	528	17	april	april	PROPN
taxlaw-2819	528	18	7th	7th	NOUN
taxlaw-2819	528	19	,	,	PUNCT
taxlaw-2819	528	20	1927	1927	NUM
taxlaw-2819	528	21	at	at	ADP
taxlaw-2819	528	22	3:30	3:30	NUM
taxlaw-2819	528	23	p.m.	p.m.	NOUN
taxlaw-2819	528	24	,	,	PUNCT
taxlaw-2819	528	25	league	league	NOUN
taxlaw-2819	528	26	of	of	ADP
taxlaw-2819	528	27	nations	nation	NOUN
taxlaw-2819	528	28	,	,	PUNCT
taxlaw-2819	528	29	d.t./8th	d.t./8th	PROPN
taxlaw-2819	528	30	session	session	NOUN
taxlaw-2819	528	31	/	/	SYM
taxlaw-2819	528	32	p.v.4.(1	p.v.4.(1	PROPN
taxlaw-2819	528	33	)	)	PUNCT
taxlaw-2819	528	34	,	,	PUNCT
taxlaw-2819	528	35	at	at	ADP
taxlaw-2819	528	36	2	2	NUM
taxlaw-2819	528	37	(	(	PUNCT
taxlaw-2819	528	38	proposed	propose	VERB
taxlaw-2819	528	39	change	change	NOUN
taxlaw-2819	528	40	to	to	ADP
taxlaw-2819	528	41	permanent	permanent	ADJ
taxlaw-2819	528	42	establishment	establishment	NOUN
taxlaw-2819	528	43	definition	definition	NOUN
taxlaw-2819	528	44	adopted	adopt	VERB
taxlaw-2819	528	45	)	)	PUNCT
taxlaw-2819	528	46	(	(	PUNCT
taxlaw-2819	528	47	available	available	ADJ
taxlaw-2819	528	48	in	in	ADP
taxlaw-2819	528	49	t.s	t.s	PROPN
taxlaw-2819	528	50	.	.	PROPN
taxlaw-2819	528	51	adams	adams	PROPN
taxlaw-2819	528	52	collection	collection	PROPN
taxlaw-2819	528	53	,	,	PUNCT
taxlaw-2819	528	54	yale	yale	PROPN
taxlaw-2819	528	55	university	university	PROPN
taxlaw-2819	528	56	,	,	PUNCT
taxlaw-2819	528	57	box	box	PROPN
taxlaw-2819	528	58	16	16	NUM
taxlaw-2819	528	59	,	,	PUNCT
taxlaw-2819	528	60	league	league	NOUN
taxlaw-2819	528	61	of	of	ADP
taxlaw-2819	528	62	nations	nations	PROPN
taxlaw-2819	528	63	apr	apr	PROPN
taxlaw-2819	528	64	.	.	PROPN
taxlaw-2819	528	65	7	7	NUM
taxlaw-2819	528	66	&	&	CCONJ
taxlaw-2819	528	67	8	8	NUM
taxlaw-2819	528	68	,	,	PUNCT
taxlaw-2819	528	69	1927	1927	NUM
taxlaw-2819	528	70	folder	folder	NOUN
taxlaw-2819	528	71	.	.	PUNCT
taxlaw-2819	528	72	)	)	PUNCT
taxlaw-2819	529	1	114	114	NUM
taxlaw-2819	529	2	see	see	VERB
taxlaw-2819	529	3	memorandum	memorandum	NOUN
taxlaw-2819	529	4	from	from	ADP
taxlaw-2819	529	5	mitchell	mitchell	PROPN
taxlaw-2819	529	6	b.	b.	PROPN
taxlaw-2819	529	7	carroll	carroll	PROPN
taxlaw-2819	529	8	to	to	ADP
taxlaw-2819	529	9	t.s	t.s	PROPN
taxlaw-2819	529	10	.	.	PROPN
taxlaw-2819	529	11	adams	adams	PROPN
taxlaw-2819	529	12	,	,	PUNCT
taxlaw-2819	529	13	supra	supra	PROPN
taxlaw-2819	529	14	note	note	PROPN
taxlaw-2819	529	15	109	109	NUM
taxlaw-2819	529	16	,	,	PUNCT
taxlaw-2819	529	17	at	at	ADP
taxlaw-2819	529	18	6	6	NUM
taxlaw-2819	529	19	.	.	SYM
taxlaw-2819	529	20	115	115	NUM
taxlaw-2819	530	1	i	i	PRON
taxlaw-2819	530	2	d.	d.	PROPN
taxlaw-2819	530	3	116	116	NUM
taxlaw-2819	531	1	i	i	PRON
taxlaw-2819	531	2	d.	d.	PROPN
taxlaw-2819	531	3	117	117	NUM
taxlaw-2819	531	4	1927	1927	NUM
taxlaw-2819	531	5	technical	technical	ADJ
taxlaw-2819	531	6	experts	expert	NOUN
taxlaw-2819	531	7	report	report	NOUN
taxlaw-2819	531	8	,	,	PUNCT
taxlaw-2819	531	9	supra	supra	PROPN
taxlaw-2819	531	10	note	note	NOUN
taxlaw-2819	531	11	111	111	NUM
taxlaw-2819	531	12	,	,	PUNCT
taxlaw-2819	531	13	at	at	ADP
taxlaw-2819	531	14	10–11	10–11	NUM
taxlaw-2819	531	15	.	.	PUNCT
taxlaw-2819	532	1	118	118	NUM
taxlaw-2819	532	2	report	report	NOUN
taxlaw-2819	532	3	presented	present	VERB
taxlaw-2819	532	4	by	by	ADP
taxlaw-2819	532	5	the	the	DET
taxlaw-2819	532	6	general	general	ADJ
taxlaw-2819	532	7	meeting	meeting	NOUN
taxlaw-2819	532	8	of	of	ADP
taxlaw-2819	532	9	government	government	NOUN
taxlaw-2819	532	10	experts	expert	NOUN
taxlaw-2819	532	11	on	on	ADP
taxlaw-2819	532	12	double	double	ADJ
taxlaw-2819	532	13	taxation	taxation	NOUN
taxlaw-2819	532	14	and	and	CCONJ
taxlaw-2819	532	15	tax	tax	NOUN
taxlaw-2819	532	16	evasion	evasion	NOUN
taxlaw-2819	532	17	,	,	PUNCT
taxlaw-2819	532	18	league	league	NOUN
taxlaw-2819	532	19	of	of	ADP
taxlaw-2819	532	20	nations	nations	PROPN
taxlaw-2819	532	21	doc	doc	PROPN
taxlaw-2819	532	22	.	.	PUNCT
taxlaw-2819	533	1	c.562m.178	c.562m.178	PROPN
taxlaw-2819	533	2	1928	1928	NUM
taxlaw-2819	533	3	ii	ii	NOUN
taxlaw-2819	533	4	(	(	PUNCT
taxlaw-2819	533	5	1928	1928	NUM
taxlaw-2819	533	6	)	)	PUNCT
taxlaw-2819	534	1	[	[	X
taxlaw-2819	534	2	hereinafter	hereinafter	NOUN
taxlaw-2819	534	3	league	league	PROPN
taxlaw-2819	534	4	1928	1928	NUM
taxlaw-2819	534	5	report	report	NOUN
taxlaw-2819	534	6	]	]	PUNCT
taxlaw-2819	534	7	.	.	PUNCT
taxlaw-2819	535	1	see	see	VERB
taxlaw-2819	535	2	generally	generally	ADV
taxlaw-2819	535	3	graetz	graetz	PROPN
taxlaw-2819	535	4	&	&	CCONJ
taxlaw-2819	535	5	o’hear	o’hear	PROPN
taxlaw-2819	535	6	,	,	PUNCT
taxlaw-2819	535	7	supra	supra	PROPN
taxlaw-2819	535	8	note	note	NOUN
taxlaw-2819	535	9	30	30	NUM
taxlaw-2819	535	10	,	,	PUNCT
taxlaw-2819	535	11	at	at	ADP
taxlaw-2819	535	12	1023–24	1023–24	NUM
taxlaw-2819	535	13	.	.	PUNCT
taxlaw-2819	536	1	119	119	NUM
taxlaw-2819	536	2	see	see	VERB
taxlaw-2819	536	3	rosenbloom	rosenbloom	NOUN
taxlaw-2819	536	4	&	&	CCONJ
taxlaw-2819	536	5	langbein	langbein	ADJ
taxlaw-2819	536	6	,	,	PUNCT
taxlaw-2819	536	7	supra	supra	ADJ
taxlaw-2819	536	8	note	note	NOUN
taxlaw-2819	536	9	88	88	NUM
taxlaw-2819	536	10	,	,	PUNCT
taxlaw-2819	536	11	at	at	ADP
taxlaw-2819	536	12	365	365	NUM
taxlaw-2819	536	13	.	.	PUNCT
taxlaw-2819	537	1	2013	2013	NUM
taxlaw-2819	537	2	]	]	PUNCT
taxlaw-2819	537	3	income	income	NOUN
taxlaw-2819	537	4	tax	tax	NOUN
taxlaw-2819	537	5	treaty	treaty	NOUN
taxlaw-2819	537	6	policy	policy	NOUN
taxlaw-2819	537	7	in	in	ADP
taxlaw-2819	537	8	the	the	DET
taxlaw-2819	537	9	21st	21st	ADJ
taxlaw-2819	537	10	century	century	NOUN
taxlaw-2819	537	11	:	:	PUNCT
taxlaw-2819	537	12	27	27	NUM
taxlaw-2819	537	13	residence	residence	NOUN
taxlaw-2819	537	14	vs.	vs.	ADP
taxlaw-2819	537	15	source	source	NOUN
taxlaw-2819	537	16	1	1	NUM
taxlaw-2819	537	17	.	.	PUNCT
taxlaw-2819	537	18	source	source	NOUN
taxlaw-2819	537	19	country	country	NOUN
taxlaw-2819	537	20	should	should	AUX
taxlaw-2819	537	21	tax	tax	VERB
taxlaw-2819	537	22	local	local	ADJ
taxlaw-2819	537	23	operations	operation	NOUN
taxlaw-2819	537	24	,	,	PUNCT
taxlaw-2819	537	25	including	include	VERB
taxlaw-2819	537	26	property	property	NOUN
taxlaw-2819	537	27	or	or	CCONJ
taxlaw-2819	537	28	other	other	ADJ
taxlaw-2819	537	29	pertinent	pertinent	ADJ
taxlaw-2819	537	30	matters	matter	NOUN
taxlaw-2819	537	31	.	.	PUNCT
taxlaw-2819	538	1	2	2	X
taxlaw-2819	538	2	.	.	X
taxlaw-2819	538	3	residual	residual	ADJ
taxlaw-2819	538	4	income	income	NOUN
taxlaw-2819	538	5	should	should	AUX
taxlaw-2819	538	6	be	be	AUX
taxlaw-2819	538	7	earned	earn	VERB
taxlaw-2819	538	8	by	by	ADP
taxlaw-2819	538	9	the	the	DET
taxlaw-2819	538	10	country	country	NOUN
taxlaw-2819	538	11	of	of	ADP
taxlaw-2819	538	12	residence	residence	NOUN
taxlaw-2819	538	13	,	,	PUNCT
taxlaw-2819	538	14	which	which	PRON
taxlaw-2819	538	15	provides	provide	VERB
taxlaw-2819	538	16	the	the	DET
taxlaw-2819	538	17	knowledge	knowledge	NOUN
taxlaw-2819	538	18	,	,	PUNCT
taxlaw-2819	538	19	capital	capital	NOUN
taxlaw-2819	538	20	,	,	PUNCT
taxlaw-2819	538	21	and	and	CCONJ
taxlaw-2819	538	22	global	global	ADJ
taxlaw-2819	538	23	markets	market	NOUN
taxlaw-2819	538	24	for	for	ADP
taxlaw-2819	538	25	the	the	DET
taxlaw-2819	538	26	business	business	NOUN
taxlaw-2819	538	27	.	.	PUNCT
taxlaw-2819	539	1	3	3	X
taxlaw-2819	539	2	.	.	X
taxlaw-2819	539	3	presence	presence	NOUN
taxlaw-2819	539	4	of	of	ADP
taxlaw-2819	539	5	an	an	DET
taxlaw-2819	539	6	interim	interim	ADJ
taxlaw-2819	539	7	holding	hold	VERB
taxlaw-2819	539	8	company	company	NOUN
taxlaw-2819	539	9	should	should	AUX
taxlaw-2819	539	10	be	be	AUX
taxlaw-2819	539	11	treated	treat	VERB
taxlaw-2819	539	12	as	as	ADP
taxlaw-2819	539	13	a	a	DET
taxlaw-2819	539	14	residence	residence	NOUN
taxlaw-2819	539	15	country	country	NOUN
taxlaw-2819	539	16	.	.	PUNCT
taxlaw-2819	540	1	4	4	X
taxlaw-2819	540	2	.	.	X
taxlaw-2819	540	3	subsidiaries	subsidiary	NOUN
taxlaw-2819	540	4	should	should	AUX
taxlaw-2819	540	5	not	not	PART
taxlaw-2819	540	6	be	be	AUX
taxlaw-2819	540	7	treated	treat	VERB
taxlaw-2819	540	8	as	as	ADP
taxlaw-2819	540	9	a	a	DET
taxlaw-2819	540	10	pe120	pe120	NOUN
taxlaw-2819	540	11	)	)	PUNCT
taxlaw-2819	540	12	.	.	PUNCT
taxlaw-2819	541	1	5	5	X
taxlaw-2819	541	2	.	.	X
taxlaw-2819	541	3	tp	tp	NOUN
taxlaw-2819	541	4	is	be	AUX
taxlaw-2819	541	5	to	to	PART
taxlaw-2819	541	6	be	be	AUX
taxlaw-2819	541	7	evaluated	evaluate	VERB
taxlaw-2819	541	8	on	on	ADP
taxlaw-2819	541	9	a	a	DET
taxlaw-2819	541	10	separate	separate	ADJ
taxlaw-2819	541	11	account	account	NOUN
taxlaw-2819	541	12	basis	basis	NOUN
taxlaw-2819	541	13	(	(	PUNCT
taxlaw-2819	541	14	i.e.	i.e.	X
taxlaw-2819	541	15	,	,	PUNCT
taxlaw-2819	541	16	one	one	NUM
taxlaw-2819	541	17	-	-	PUNCT
taxlaw-2819	541	18	sided	sided	ADJ
taxlaw-2819	541	19	tp	tp	NOUN
taxlaw-2819	541	20	principles	principle	NOUN
taxlaw-2819	541	21	)	)	PUNCT
taxlaw-2819	541	22	.	.	PUNCT
taxlaw-2819	542	1	the	the	DET
taxlaw-2819	542	2	model	model	NOUN
taxlaw-2819	542	3	treaties	treaty	NOUN
taxlaw-2819	542	4	that	that	PRON
taxlaw-2819	542	5	eventually	eventually	ADV
taxlaw-2819	542	6	became	become	VERB
taxlaw-2819	542	7	the	the	DET
taxlaw-2819	542	8	oecd	oecd	PROPN
taxlaw-2819	542	9	model	model	NOUN
taxlaw-2819	542	10	,	,	PUNCT
taxlaw-2819	542	11	and	and	CCONJ
taxlaw-2819	542	12	subsequently	subsequently	ADV
taxlaw-2819	542	13	the	the	DET
taxlaw-2819	542	14	un	un	PROPN
taxlaw-2819	542	15	model	model	PROPN
taxlaw-2819	542	16	,	,	PUNCT
taxlaw-2819	542	17	are	be	AUX
taxlaw-2819	542	18	based	base	VERB
taxlaw-2819	542	19	on	on	ADP
taxlaw-2819	542	20	these	these	DET
taxlaw-2819	542	21	five	five	NUM
taxlaw-2819	542	22	principles	principle	NOUN
taxlaw-2819	542	23	,	,	PUNCT
taxlaw-2819	542	24	which	which	PRON
taxlaw-2819	542	25	comprise	comprise	VERB
taxlaw-2819	542	26	the	the	DET
taxlaw-2819	542	27	elements	element	NOUN
taxlaw-2819	542	28	of	of	ADP
taxlaw-2819	542	29	the	the	DET
taxlaw-2819	542	30	foundational	foundational	ADJ
taxlaw-2819	542	31	premise	premise	NOUN
taxlaw-2819	542	32	.	.	PUNCT
taxlaw-2819	543	1	not	not	PART
taxlaw-2819	543	2	surprisingly	surprisingly	ADV
taxlaw-2819	543	3	,	,	PUNCT
taxlaw-2819	543	4	the	the	DET
taxlaw-2819	543	5	effective	effective	ADJ
taxlaw-2819	543	6	tax	tax	NOUN
taxlaw-2819	543	7	rate	rate	NOUN
taxlaw-2819	543	8	strategies	strategy	NOUN
taxlaw-2819	543	9	of	of	ADP
taxlaw-2819	543	10	mnes	mne	NOUN
taxlaw-2819	543	11	evolved	evolve	VERB
taxlaw-2819	543	12	based	base	VERB
taxlaw-2819	543	13	on	on	ADP
taxlaw-2819	543	14	this	this	DET
taxlaw-2819	543	15	treaty	treaty	NOUN
taxlaw-2819	543	16	model	model	NOUN
taxlaw-2819	543	17	,	,	PUNCT
taxlaw-2819	543	18	as	as	SCONJ
taxlaw-2819	543	19	contemplated	contemplate	VERB
taxlaw-2819	543	20	in	in	ADP
taxlaw-2819	543	21	the	the	DET
taxlaw-2819	543	22	work	work	NOUN
taxlaw-2819	543	23	of	of	ADP
taxlaw-2819	543	24	the	the	DET
taxlaw-2819	543	25	league	league	NOUN
taxlaw-2819	543	26	of	of	ADP
taxlaw-2819	543	27	nations	nation	NOUN
taxlaw-2819	543	28	.	.	PUNCT
taxlaw-2819	544	1	vii	vii	PROPN
taxlaw-2819	544	2	.	.	PUNCT
taxlaw-2819	545	1	the	the	DET
taxlaw-2819	545	2	hungary	hungary	PROPN
taxlaw-2819	545	3	problem	problem	NOUN
taxlaw-2819	545	4	on	on	ADP
taxlaw-2819	545	5	may	may	PROPN
taxlaw-2819	545	6	12	12	NUM
taxlaw-2819	545	7	,	,	PUNCT
taxlaw-2819	545	8	1928	1928	NUM
taxlaw-2819	545	9	,	,	PUNCT
taxlaw-2819	545	10	poland	poland	PROPN
taxlaw-2819	545	11	and	and	CCONJ
taxlaw-2819	545	12	hungary	hungary	PROPN
taxlaw-2819	545	13	executed	execute	VERB
taxlaw-2819	545	14	a	a	DET
taxlaw-2819	545	15	tax	tax	NOUN
taxlaw-2819	545	16	treaty	treaty	NOUN
taxlaw-2819	545	17	that	that	PRON
taxlaw-2819	545	18	used	use	VERB
taxlaw-2819	545	19	the	the	DET
taxlaw-2819	545	20	framework	framework	NOUN
taxlaw-2819	545	21	of	of	ADP
taxlaw-2819	545	22	the	the	DET
taxlaw-2819	545	23	1927	1927	NUM
taxlaw-2819	545	24	draft	draft	NOUN
taxlaw-2819	545	25	model	model	NOUN
taxlaw-2819	545	26	convention	convention	NOUN
taxlaw-2819	545	27	.	.	PUNCT
taxlaw-2819	546	1	the	the	DET
taxlaw-2819	546	2	hungary	hungary	PROPN
taxlaw-2819	546	3	-	-	PUNCT
taxlaw-2819	546	4	poland	poland	PROPN
taxlaw-2819	546	5	tax	tax	NOUN
taxlaw-2819	546	6	treaty	treaty	NOUN
taxlaw-2819	546	7	is	be	AUX
taxlaw-2819	546	8	notable	notable	ADJ
taxlaw-2819	546	9	in	in	SCONJ
taxlaw-2819	546	10	that	that	SCONJ
taxlaw-2819	546	11	it	it	PRON
taxlaw-2819	546	12	turned	turn	VERB
taxlaw-2819	546	13	the	the	DET
taxlaw-2819	546	14	intended	intend	VERB
taxlaw-2819	546	15	result	result	NOUN
taxlaw-2819	546	16	of	of	ADP
taxlaw-2819	546	17	that	that	DET
taxlaw-2819	546	18	convention	convention	NOUN
taxlaw-2819	546	19	on	on	ADP
taxlaw-2819	546	20	its	its	PRON
taxlaw-2819	546	21	head	head	NOUN
taxlaw-2819	546	22	by	by	ADP
taxlaw-2819	546	23	tweaking	tweak	VERB
taxlaw-2819	546	24	its	its	PRON
taxlaw-2819	546	25	terms	term	NOUN
taxlaw-2819	546	26	to	to	PART
taxlaw-2819	546	27	give	give	VERB
taxlaw-2819	546	28	a	a	DET
taxlaw-2819	546	29	preference	preference	NOUN
taxlaw-2819	546	30	to	to	ADP
taxlaw-2819	546	31	source	source	NOUN
taxlaw-2819	546	32	-	-	PUNCT
taxlaw-2819	546	33	based	base	VERB
taxlaw-2819	546	34	taxation.121	taxation.121	NOUN
taxlaw-2819	546	35	to	to	PART
taxlaw-2819	546	36	achieve	achieve	VERB
taxlaw-2819	546	37	this	this	DET
taxlaw-2819	546	38	result	result	NOUN
taxlaw-2819	546	39	the	the	DET
taxlaw-2819	546	40	treaty	treaty	NOUN
taxlaw-2819	546	41	provided	provide	VERB
taxlaw-2819	546	42	that	that	DET
taxlaw-2819	546	43	income	income	NOUN
taxlaw-2819	546	44	from	from	ADP
taxlaw-2819	546	45	investments	investment	NOUN
taxlaw-2819	546	46	,	,	PUNCT
taxlaw-2819	546	47	savings	saving	NOUN
taxlaw-2819	546	48	accounts	account	NOUN
taxlaw-2819	546	49	,	,	PUNCT
taxlaw-2819	546	50	and	and	CCONJ
taxlaw-2819	546	51	securities	security	NOUN
taxlaw-2819	546	52	and	and	CCONJ
taxlaw-2819	546	53	all	all	DET
taxlaw-2819	546	54	other	other	ADJ
taxlaw-2819	546	55	“	"	PUNCT
taxlaw-2819	546	56	floating	float	VERB
taxlaw-2819	546	57	capital	capital	NOUN
taxlaw-2819	546	58	”	"	PUNCT
taxlaw-2819	546	59	would	would	AUX
taxlaw-2819	546	60	be	be	AUX
taxlaw-2819	546	61	taxed	tax	VERB
taxlaw-2819	546	62	by	by	ADP
taxlaw-2819	546	63	the	the	DET
taxlaw-2819	546	64	country	country	NOUN
taxlaw-2819	546	65	in	in	ADP
taxlaw-2819	546	66	which	which	PRON
taxlaw-2819	546	67	the	the	DET
taxlaw-2819	546	68	debtor	debtor	NOUN
taxlaw-2819	546	69	was	be	AUX
taxlaw-2819	546	70	located	locate	VERB
taxlaw-2819	546	71	(	(	PUNCT
taxlaw-2819	546	72	residence	residence	NOUN
taxlaw-2819	546	73	country).122	country).122	PROPN
taxlaw-2819	546	74	business	business	NOUN
taxlaw-2819	546	75	profits	profit	NOUN
taxlaw-2819	546	76	would	would	AUX
taxlaw-2819	546	77	be	be	AUX
taxlaw-2819	546	78	apportioned	apportion	VERB
taxlaw-2819	546	79	between	between	ADP
taxlaw-2819	546	80	the	the	DET
taxlaw-2819	546	81	countries	country	NOUN
taxlaw-2819	546	82	where	where	SCONJ
taxlaw-2819	546	83	a	a	DET
taxlaw-2819	546	84	business	business	NOUN
taxlaw-2819	546	85	entity	entity	NOUN
taxlaw-2819	546	86	had	have	VERB
taxlaw-2819	546	87	an	an	DET
taxlaw-2819	546	88	establishment	establishment	NOUN
taxlaw-2819	546	89	,	,	PUNCT
taxlaw-2819	546	90	and	and	CCONJ
taxlaw-2819	546	91	for	for	ADP
taxlaw-2819	546	92	this	this	DET
taxlaw-2819	546	93	purpose	purpose	NOUN
taxlaw-2819	546	94	the	the	DET
taxlaw-2819	546	95	term	term	NOUN
taxlaw-2819	546	96	“	"	PUNCT
taxlaw-2819	546	97	establishment	establishment	NOUN
taxlaw-2819	546	98	”	"	PUNCT
taxlaw-2819	546	99	was	be	AUX
taxlaw-2819	546	100	defined	define	VERB
taxlaw-2819	546	101	to	to	PART
taxlaw-2819	546	102	include	include	VERB
taxlaw-2819	546	103	subsidiary	subsidiary	ADJ
taxlaw-2819	546	104	corporations	corporation	NOUN
taxlaw-2819	546	105	that	that	PRON
taxlaw-2819	546	106	operated	operate	VERB
taxlaw-2819	546	107	in	in	ADP
taxlaw-2819	546	108	the	the	DET
taxlaw-2819	546	109	source	source	NOUN
taxlaw-2819	546	110	country	country	NOUN
taxlaw-2819	546	111	just	just	ADV
taxlaw-2819	546	112	as	as	SCONJ
taxlaw-2819	546	113	the	the	DET
taxlaw-2819	546	114	1927	1927	NUM
taxlaw-2819	546	115	draft	draft	NOUN
taxlaw-2819	546	116	model	model	NOUN
taxlaw-2819	546	117	convention	convention	NOUN
taxlaw-2819	546	118	had	have	VERB
taxlaw-2819	546	119	done.123	done.123	NOUN
taxlaw-2819	546	120	furthermore	furthermore	ADV
taxlaw-2819	546	121	,	,	PUNCT
taxlaw-2819	546	122	just	just	ADV
taxlaw-2819	546	123	like	like	ADP
taxlaw-2819	546	124	the	the	DET
taxlaw-2819	546	125	1927	1927	NUM
taxlaw-2819	546	126	draft	draft	NOUN
taxlaw-2819	546	127	model	model	NOUN
taxlaw-2819	546	128	convention	convention	NOUN
taxlaw-2819	546	129	,	,	PUNCT
taxlaw-2819	546	130	the	the	DET
taxlaw-2819	546	131	term	term	NOUN
taxlaw-2819	546	132	pe	pe	PROPN
taxlaw-2819	546	133	included	include	VERB
taxlaw-2819	546	134	all	all	DET
taxlaw-2819	546	135	permanent	permanent	ADJ
taxlaw-2819	546	136	representatives	representative	NOUN
taxlaw-2819	546	137	of	of	ADP
taxlaw-2819	546	138	the	the	DET
taxlaw-2819	546	139	business	business	NOUN
taxlaw-2819	546	140	entity	entity	NOUN
taxlaw-2819	546	141	whether	whether	SCONJ
taxlaw-2819	546	142	or	or	CCONJ
taxlaw-2819	546	143	not	not	PART
taxlaw-2819	546	144	the	the	DET
taxlaw-2819	546	145	representative	representative	NOUN
taxlaw-2819	546	146	had	have	VERB
taxlaw-2819	546	147	the	the	DET
taxlaw-2819	546	148	authority	authority	NOUN
taxlaw-2819	546	149	to	to	PART
taxlaw-2819	546	150	bind	bind	VERB
taxlaw-2819	546	151	the	the	DET
taxlaw-2819	546	152	foreign	foreign	ADJ
taxlaw-2819	546	153	company.124	company.124	NOUN
taxlaw-2819	546	154	the	the	DET
taxlaw-2819	546	155	hungary	hungary	PROPN
taxlaw-2819	546	156	-	-	PUNCT
taxlaw-2819	546	157	poland	poland	PROPN
taxlaw-2819	546	158	tax	tax	NOUN
taxlaw-2819	546	159	treaty	treaty	NOUN
taxlaw-2819	546	160	went	go	VERB
taxlaw-2819	546	161	on	on	ADP
taxlaw-2819	546	162	to	to	PART
taxlaw-2819	546	163	provide	provide	VERB
taxlaw-2819	546	164	that	that	SCONJ
taxlaw-2819	546	165	the	the	DET
taxlaw-2819	546	166	combined	combined	ADJ
taxlaw-2819	546	167	income	income	NOUN
taxlaw-2819	546	168	of	of	ADP
taxlaw-2819	546	169	the	the	DET
taxlaw-2819	546	170	nonresident	nonresident	ADJ
taxlaw-2819	546	171	company	company	NOUN
taxlaw-2819	546	172	and	and	CCONJ
taxlaw-2819	546	173	its	its	PRON
taxlaw-2819	546	174	subsidiaries	subsidiary	NOUN
taxlaw-2819	546	175	would	would	AUX
taxlaw-2819	546	176	be	be	AUX
taxlaw-2819	546	177	apportioned	apportion	VERB
taxlaw-2819	546	178	between	between	ADP
taxlaw-2819	546	179	the	the	DET
taxlaw-2819	546	180	two	two	NUM
taxlaw-2819	546	181	countries	country	NOUN
taxlaw-2819	546	182	based	base	VERB
taxlaw-2819	546	183	on	on	ADP
taxlaw-2819	546	184	the	the	DET
taxlaw-2819	546	185	relative	relative	ADJ
taxlaw-2819	546	186	gross	gross	ADJ
taxlaw-2819	546	187	income	income	NOUN
taxlaw-2819	546	188	derived	derive	VERB
taxlaw-2819	546	189	from	from	ADP
taxlaw-2819	546	190	the	the	DET
taxlaw-2819	546	191	various	various	ADJ
taxlaw-2819	546	192	establishments,125	establishments,125	NOUN
taxlaw-2819	546	193	and	and	CCONJ
taxlaw-2819	546	194	the	the	DET
taxlaw-2819	546	195	combined	combine	VERB
taxlaw-2819	546	196	income	income	NOUN
taxlaw-2819	546	197	would	would	AUX
taxlaw-2819	546	198	be	be	AUX
taxlaw-2819	546	199	determined	determine	VERB
taxlaw-2819	546	200	using	use	VERB
taxlaw-2819	546	201	the	the	DET
taxlaw-2819	546	202	general	general	ADJ
taxlaw-2819	546	203	statement	statement	NOUN
taxlaw-2819	546	204	of	of	ADP
taxlaw-2819	546	205	accounts	account	NOUN
taxlaw-2819	546	206	maintained	maintain	VERB
taxlaw-2819	546	207	by	by	ADP
taxlaw-2819	546	208	the	the	DET
taxlaw-2819	546	209	business	business	NOUN
taxlaw-2819	546	210	entities.126	entities.126	NOUN
taxlaw-2819	546	211	furthermore	furthermore	ADV
taxlaw-2819	546	212	,	,	PUNCT
taxlaw-2819	546	213	if	if	SCONJ
taxlaw-2819	546	214	these	these	DET
taxlaw-2819	546	215	accounts	account	NOUN
taxlaw-2819	546	216	were	be	AUX
taxlaw-2819	546	217	not	not	PART
taxlaw-2819	546	218	reliable	reliable	ADJ
taxlaw-2819	546	219	,	,	PUNCT
taxlaw-2819	546	220	then	then	ADV
taxlaw-2819	546	221	the	the	DET
taxlaw-2819	546	222	two	two	NUM
taxlaw-2819	546	223	countries	country	NOUN
taxlaw-2819	546	224	would	would	AUX
taxlaw-2819	546	225	consult	consult	VERB
taxlaw-2819	546	226	one	one	NOUN
taxlaw-2819	546	227	another	another	DET
taxlaw-2819	546	228	to	to	PART
taxlaw-2819	546	229	determine	determine	VERB
taxlaw-2819	546	230	a	a	DET
taxlaw-2819	546	231	fair	fair	ADJ
taxlaw-2819	546	232	allocation	allocation	NOUN
taxlaw-2819	546	233	of	of	ADP
taxlaw-2819	546	234	the	the	DET
taxlaw-2819	546	235	income.127	income.127	NOUN
taxlaw-2819	546	236	this	this	DET
taxlaw-2819	546	237	approach	approach	NOUN
taxlaw-2819	546	238	was	be	AUX
taxlaw-2819	546	239	,	,	PUNCT
taxlaw-2819	546	240	in	in	ADP
taxlaw-2819	546	241	essence	essence	NOUN
taxlaw-2819	546	242	,	,	PUNCT
taxlaw-2819	546	243	the	the	DET
taxlaw-2819	546	244	1923	1923	NUM
taxlaw-2819	546	245	icc	icc	NOUN
taxlaw-2819	546	246	model	model	NOUN
taxlaw-2819	546	247	.	.	PUNCT
taxlaw-2819	547	1	120	120	NUM
taxlaw-2819	547	2	see	see	VERB
taxlaw-2819	547	3	discussion	discussion	NOUN
taxlaw-2819	547	4	in	in	ADP
taxlaw-2819	547	5	section	section	NOUN
taxlaw-2819	547	6	vii	vii	PROPN
taxlaw-2819	547	7	infra	infra	NOUN
taxlaw-2819	547	8	.	.	PUNCT
taxlaw-2819	548	1	121	121	NUM
taxlaw-2819	548	2	conventions	convention	NOUN
taxlaw-2819	548	3	between	between	ADP
taxlaw-2819	548	4	the	the	DET
taxlaw-2819	548	5	kingdom	kingdom	NOUN
taxlaw-2819	548	6	of	of	ADP
taxlaw-2819	548	7	hungary	hungary	PROPN
taxlaw-2819	548	8	and	and	CCONJ
taxlaw-2819	548	9	the	the	DET
taxlaw-2819	548	10	republic	republic	NOUN
taxlaw-2819	548	11	of	of	ADP
taxlaw-2819	548	12	poland	poland	PROPN
taxlaw-2819	548	13	for	for	ADP
taxlaw-2819	548	14	the	the	DET
taxlaw-2819	548	15	prevention	prevention	NOUN
taxlaw-2819	548	16	of	of	ADP
taxlaw-2819	548	17	double	double	ADJ
taxlaw-2819	548	18	taxation	taxation	NOUN
taxlaw-2819	548	19	in	in	ADP
taxlaw-2819	548	20	the	the	DET
taxlaw-2819	548	21	matter	matter	NOUN
taxlaw-2819	548	22	of	of	ADP
taxlaw-2819	548	23	direct	direct	ADJ
taxlaw-2819	548	24	taxation	taxation	NOUN
taxlaw-2819	548	25	,	,	PUNCT
taxlaw-2819	548	26	may	may	AUX
taxlaw-2819	548	27	12	12	NUM
taxlaw-2819	548	28	,	,	PUNCT
taxlaw-2819	548	29	1928	1928	NUM
taxlaw-2819	548	30	,	,	PUNCT
taxlaw-2819	548	31	123	123	NUM
taxlaw-2819	548	32	l.n.t.s	l.n.t.s	PROPN
taxlaw-2819	548	33	.	.	PROPN
taxlaw-2819	548	34	47	47	NUM
taxlaw-2819	548	35	;	;	PUNCT
taxlaw-2819	548	36	for	for	ADP
taxlaw-2819	548	37	another	another	DET
taxlaw-2819	548	38	contemporaneous	contemporaneous	ADJ
taxlaw-2819	548	39	attempt	attempt	NOUN
taxlaw-2819	548	40	to	to	PART
taxlaw-2819	548	41	achieve	achieve	VERB
taxlaw-2819	548	42	taxation	taxation	NOUN
taxlaw-2819	548	43	that	that	PRON
taxlaw-2819	548	44	did	do	AUX
taxlaw-2819	548	45	not	not	PART
taxlaw-2819	548	46	utilize	utilize	VERB
taxlaw-2819	548	47	the	the	DET
taxlaw-2819	548	48	league	league	NOUN
taxlaw-2819	548	49	of	of	ADP
taxlaw-2819	548	50	nations	nation	NOUN
taxlaw-2819	548	51	’	'	PUNCT
taxlaw-2819	548	52	model	model	NOUN
taxlaw-2819	548	53	treaty	treaty	NOUN
taxlaw-2819	548	54	,	,	PUNCT
taxlaw-2819	548	55	see	see	VERB
taxlaw-2819	548	56	agreement	agreement	NOUN
taxlaw-2819	548	57	between	between	ADP
taxlaw-2819	548	58	spain	spain	PROPN
taxlaw-2819	548	59	and	and	CCONJ
taxlaw-2819	548	60	italy	italy	PROPN
taxlaw-2819	548	61	regulating	regulate	VERB
taxlaw-2819	548	62	the	the	DET
taxlaw-2819	548	63	fiscal	fiscal	ADJ
taxlaw-2819	548	64	treatment	treatment	NOUN
taxlaw-2819	548	65	of	of	ADP
taxlaw-2819	548	66	companies	company	NOUN
taxlaw-2819	548	67	,	,	PUNCT
taxlaw-2819	548	68	arts	art	NOUN
taxlaw-2819	548	69	.	.	PUNCT
taxlaw-2819	549	1	4	4	NUM
taxlaw-2819	549	2	,	,	PUNCT
taxlaw-2819	549	3	5	5	NUM
taxlaw-2819	549	4	,	,	PUNCT
taxlaw-2819	549	5	nov	nov	PROPN
taxlaw-2819	549	6	.	.	PROPN
taxlaw-2819	549	7	18	18	NUM
taxlaw-2819	549	8	,	,	PUNCT
taxlaw-2819	549	9	1927	1927	NUM
taxlaw-2819	549	10	,	,	PUNCT
taxlaw-2819	550	1	82	82	NUM
taxlaw-2819	550	2	l.n.t.s	l.n.t.s	PROPN
taxlaw-2819	550	3	.	.	PROPN
taxlaw-2819	550	4	27	27	NUM
taxlaw-2819	550	5	.	.	X
taxlaw-2819	550	6	122	122	NUM
taxlaw-2819	550	7	hungary	hungary	PROPN
taxlaw-2819	550	8	-	-	PUNCT
taxlaw-2819	550	9	poland	poland	PROPN
taxlaw-2819	550	10	treaty	treaty	NOUN
taxlaw-2819	550	11	,	,	PUNCT
taxlaw-2819	550	12	supra	supra	PROPN
taxlaw-2819	550	13	note	note	PROPN
taxlaw-2819	550	14	121	121	NUM
taxlaw-2819	550	15	,	,	PUNCT
taxlaw-2819	550	16	at	at	ADP
taxlaw-2819	550	17	art	art	NOUN
taxlaw-2819	550	18	.	.	PUNCT
taxlaw-2819	551	1	5	5	NUM
taxlaw-2819	551	2	.	.	SYM
taxlaw-2819	551	3	123	123	NUM
taxlaw-2819	551	4	i	i	PRON
taxlaw-2819	551	5	d.	d.	PROPN
taxlaw-2819	551	6	art	art	NOUN
taxlaw-2819	551	7	.	.	PUNCT
taxlaw-2819	552	1	3	3	X
taxlaw-2819	552	2	.	.	X
taxlaw-2819	552	3	124	124	NUM
taxlaw-2819	553	1	i	i	PRON
taxlaw-2819	553	2	d.	d.	PROPN
taxlaw-2819	553	3	125	125	NUM
taxlaw-2819	554	1	i	i	PROPN
taxlaw-2819	554	2	d.	d.	PROPN
taxlaw-2819	554	3	126	126	NUM
taxlaw-2819	555	1	i	i	PRON
taxlaw-2819	555	2	d.	d.	PROPN
taxlaw-2819	555	3	127	127	NUM
taxlaw-2819	556	1	i	i	PROPN
taxlaw-2819	556	2	d.	d.	PROPN
taxlaw-2819	556	3	28	28	PROPN
taxlaw-2819	556	4	columbia	columbia	PROPN
taxlaw-2819	556	5	journal	journal	PROPN
taxlaw-2819	556	6	of	of	ADP
taxlaw-2819	556	7	tax	tax	NOUN
taxlaw-2819	556	8	law	law	NOUN
taxlaw-2819	557	1	[	[	X
taxlaw-2819	557	2	vol.5:1	vol.5:1	NOUN
taxlaw-2819	557	3	the	the	DET
taxlaw-2819	557	4	broad	broad	ADJ
taxlaw-2819	557	5	definition	definition	NOUN
taxlaw-2819	557	6	of	of	ADP
taxlaw-2819	557	7	pe	pe	PRON
taxlaw-2819	557	8	to	to	PART
taxlaw-2819	557	9	encompass	encompass	VERB
taxlaw-2819	557	10	the	the	DET
taxlaw-2819	557	11	business	business	NOUN
taxlaw-2819	557	12	operations	operation	NOUN
taxlaw-2819	557	13	of	of	ADP
taxlaw-2819	557	14	related	related	ADJ
taxlaw-2819	557	15	corporations	corporation	NOUN
taxlaw-2819	557	16	,	,	PUNCT
taxlaw-2819	557	17	the	the	DET
taxlaw-2819	557	18	use	use	NOUN
taxlaw-2819	557	19	of	of	ADP
taxlaw-2819	557	20	the	the	DET
taxlaw-2819	557	21	global	global	ADJ
taxlaw-2819	557	22	revenues	revenue	NOUN
taxlaw-2819	557	23	of	of	ADP
taxlaw-2819	557	24	the	the	DET
taxlaw-2819	557	25	overall	overall	ADJ
taxlaw-2819	557	26	related	related	ADJ
taxlaw-2819	557	27	entities	entity	NOUN
taxlaw-2819	557	28	,	,	PUNCT
taxlaw-2819	557	29	and	and	CCONJ
taxlaw-2819	557	30	the	the	DET
taxlaw-2819	557	31	use	use	NOUN
taxlaw-2819	557	32	of	of	ADP
taxlaw-2819	557	33	a	a	DET
taxlaw-2819	557	34	profit	profit	NOUN
taxlaw-2819	557	35	split	split	NOUN
taxlaw-2819	557	36	based	base	VERB
taxlaw-2819	557	37	on	on	ADP
taxlaw-2819	557	38	gross	gross	ADJ
taxlaw-2819	557	39	revenues	revenue	NOUN
taxlaw-2819	557	40	allowed	allow	VERB
taxlaw-2819	557	41	hungary	hungary	PROPN
taxlaw-2819	557	42	and	and	CCONJ
taxlaw-2819	557	43	poland	poland	PROPN
taxlaw-2819	557	44	to	to	PART
taxlaw-2819	557	45	effectively	effectively	ADV
taxlaw-2819	557	46	achieve	achieve	VERB
taxlaw-2819	557	47	the	the	DET
taxlaw-2819	557	48	option	option	NOUN
taxlaw-2819	557	49	3	3	NUM
taxlaw-2819	557	50	profit	profit	NOUN
taxlaw-2819	557	51	-	-	PUNCT
taxlaw-2819	557	52	split	split	NOUN
taxlaw-2819	557	53	result	result	NOUN
taxlaw-2819	557	54	that	that	PRON
taxlaw-2819	557	55	had	have	AUX
taxlaw-2819	557	56	been	be	AUX
taxlaw-2819	557	57	formulated	formulate	VERB
taxlaw-2819	557	58	(	(	PUNCT
taxlaw-2819	557	59	and	and	CCONJ
taxlaw-2819	557	60	rejected	reject	VERB
taxlaw-2819	557	61	)	)	PUNCT
taxlaw-2819	557	62	in	in	ADP
taxlaw-2819	557	63	the	the	DET
taxlaw-2819	557	64	1923	1923	NUM
taxlaw-2819	557	65	economic	economic	ADJ
taxlaw-2819	557	66	experts	expert	NOUN
taxlaw-2819	557	67	report	report	VERB
taxlaw-2819	557	68	.	.	PUNCT
taxlaw-2819	558	1	all	all	PRON
taxlaw-2819	558	2	of	of	ADP
taxlaw-2819	558	3	this	this	PRON
taxlaw-2819	558	4	was	be	AUX
taxlaw-2819	558	5	achieved	achieve	VERB
taxlaw-2819	558	6	within	within	ADP
taxlaw-2819	558	7	the	the	DET
taxlaw-2819	558	8	framework	framework	NOUN
taxlaw-2819	558	9	of	of	ADP
taxlaw-2819	558	10	the	the	DET
taxlaw-2819	558	11	league	league	PROPN
taxlaw-2819	558	12	of	of	ADP
taxlaw-2819	558	13	nations	nation	NOUN
taxlaw-2819	558	14	’	'	PUNCT
taxlaw-2819	558	15	own	own	VERB
taxlaw-2819	558	16	1927	1927	NUM
taxlaw-2819	558	17	draft	draft	NOUN
taxlaw-2819	558	18	model	model	NOUN
taxlaw-2819	558	19	convention	convention	NOUN
taxlaw-2819	558	20	.	.	PUNCT
taxlaw-2819	559	1	in	in	ADP
taxlaw-2819	559	2	a	a	DET
taxlaw-2819	559	3	report	report	NOUN
taxlaw-2819	559	4	dated	date	VERB
taxlaw-2819	559	5	october	october	PROPN
taxlaw-2819	559	6	26	26	NUM
taxlaw-2819	559	7	,	,	PUNCT
taxlaw-2819	559	8	1929	1929	NUM
taxlaw-2819	559	9	,	,	PUNCT
taxlaw-2819	559	10	the	the	DET
taxlaw-2819	559	11	fiscal	fiscal	ADJ
taxlaw-2819	559	12	committee	committee	NOUN
taxlaw-2819	559	13	of	of	ADP
taxlaw-2819	559	14	the	the	DET
taxlaw-2819	559	15	league	league	PROPN
taxlaw-2819	559	16	of	of	ADP
taxlaw-2819	559	17	nations	nation	NOUN
taxlaw-2819	559	18	noted	note	VERB
taxlaw-2819	559	19	that	that	SCONJ
taxlaw-2819	559	20	the	the	DET
taxlaw-2819	559	21	hungary	hungary	PROPN
taxlaw-2819	559	22	-	-	PUNCT
taxlaw-2819	559	23	poland	poland	PROPN
taxlaw-2819	559	24	convention	convention	PROPN
taxlaw-2819	559	25	had	have	AUX
taxlaw-2819	559	26	utilized	utilize	VERB
taxlaw-2819	559	27	the	the	DET
taxlaw-2819	559	28	league	league	NOUN
taxlaw-2819	559	29	of	of	ADP
taxlaw-2819	559	30	nation	nation	NOUN
taxlaw-2819	559	31	’s	’s	PART
taxlaw-2819	559	32	model	model	PROPN
taxlaw-2819	559	33	convention	convention	PROPN
taxlaw-2819	559	34	to	to	PART
taxlaw-2819	559	35	promote	promote	VERB
taxlaw-2819	559	36	a	a	DET
taxlaw-2819	559	37	source	source	NOUN
taxlaw-2819	559	38	-	-	PUNCT
taxlaw-2819	559	39	based	base	VERB
taxlaw-2819	559	40	taxation	taxation	NOUN
taxlaw-2819	559	41	result.128	result.128	NOUN
taxlaw-2819	559	42	as	as	ADP
taxlaw-2819	559	43	a	a	DET
taxlaw-2819	559	44	result	result	NOUN
taxlaw-2819	559	45	,	,	PUNCT
taxlaw-2819	559	46	the	the	DET
taxlaw-2819	559	47	fiscal	fiscal	ADJ
taxlaw-2819	559	48	committee	committee	NOUN
taxlaw-2819	559	49	concluded	conclude	VERB
taxlaw-2819	559	50	that	that	SCONJ
taxlaw-2819	559	51	the	the	DET
taxlaw-2819	559	52	member	member	NOUN
taxlaw-2819	559	53	nations	nation	NOUN
taxlaw-2819	559	54	needed	need	VERB
taxlaw-2819	559	55	a	a	DET
taxlaw-2819	559	56	further	further	ADJ
taxlaw-2819	559	57	explanation	explanation	NOUN
taxlaw-2819	559	58	on	on	ADP
taxlaw-2819	559	59	how	how	SCONJ
taxlaw-2819	559	60	profits	profit	NOUN
taxlaw-2819	559	61	from	from	ADP
taxlaw-2819	559	62	industrial	industrial	ADJ
taxlaw-2819	559	63	activities	activity	NOUN
taxlaw-2819	559	64	should	should	AUX
taxlaw-2819	559	65	be	be	AUX
taxlaw-2819	559	66	taxed.129	taxed.129	PROPN
taxlaw-2819	559	67	the	the	DET
taxlaw-2819	559	68	next	next	ADJ
taxlaw-2819	559	69	year	year	NOUN
taxlaw-2819	559	70	,	,	PUNCT
taxlaw-2819	559	71	in	in	ADP
taxlaw-2819	559	72	a	a	DET
taxlaw-2819	559	73	report	report	NOUN
taxlaw-2819	559	74	issued	issue	VERB
taxlaw-2819	559	75	in	in	ADP
taxlaw-2819	559	76	may	may	PROPN
taxlaw-2819	559	77	1930	1930	NUM
taxlaw-2819	559	78	,	,	PUNCT
taxlaw-2819	559	79	the	the	DET
taxlaw-2819	559	80	fiscal	fiscal	ADJ
taxlaw-2819	559	81	committee	committee	NOUN
taxlaw-2819	559	82	of	of	ADP
taxlaw-2819	559	83	the	the	DET
taxlaw-2819	559	84	league	league	PROPN
taxlaw-2819	559	85	of	of	ADP
taxlaw-2819	559	86	nations	nation	NOUN
taxlaw-2819	559	87	definitively	definitively	ADV
taxlaw-2819	559	88	adopted	adopt	VERB
taxlaw-2819	559	89	its	its	PRON
taxlaw-2819	559	90	narrower	narrow	ADJ
taxlaw-2819	559	91	pe	pe	INTJ
taxlaw-2819	559	92	definition	definition	NOUN
taxlaw-2819	559	93	that	that	PRON
taxlaw-2819	559	94	excluded	exclude	VERB
taxlaw-2819	559	95	independent	independent	ADJ
taxlaw-2819	559	96	agents	agent	NOUN
taxlaw-2819	559	97	.	.	PUNCT
taxlaw-2819	560	1	130	130	NUM
taxlaw-2819	560	2	the	the	DET
taxlaw-2819	560	3	fiscal	fiscal	ADJ
taxlaw-2819	560	4	committee	committee	NOUN
taxlaw-2819	560	5	then	then	ADV
taxlaw-2819	560	6	recommended	recommend	VERB
taxlaw-2819	560	7	that	that	SCONJ
taxlaw-2819	560	8	royalties	royalty	NOUN
taxlaw-2819	560	9	on	on	ADP
taxlaw-2819	560	10	patents	patent	NOUN
taxlaw-2819	560	11	,	,	PUNCT
taxlaw-2819	560	12	copyrights	copyright	NOUN
taxlaw-2819	560	13	,	,	PUNCT
taxlaw-2819	560	14	and	and	CCONJ
taxlaw-2819	560	15	other	other	ADJ
taxlaw-2819	560	16	types	type	NOUN
taxlaw-2819	560	17	of	of	ADP
taxlaw-2819	560	18	intangible	intangible	ADJ
taxlaw-2819	560	19	property	property	NOUN
taxlaw-2819	560	20	associated	associate	VERB
taxlaw-2819	560	21	with	with	ADP
taxlaw-2819	560	22	a	a	DET
taxlaw-2819	560	23	commercial	commercial	ADJ
taxlaw-2819	560	24	and	and	CCONJ
taxlaw-2819	560	25	industrial	industrial	ADJ
taxlaw-2819	560	26	undertaking	undertaking	NOUN
taxlaw-2819	560	27	unrelated	unrelated	ADJ
taxlaw-2819	560	28	to	to	ADP
taxlaw-2819	560	29	real	real	ADJ
taxlaw-2819	560	30	property	property	NOUN
taxlaw-2819	560	31	should	should	AUX
taxlaw-2819	560	32	be	be	AUX
taxlaw-2819	560	33	taxed	tax	VERB
taxlaw-2819	560	34	only	only	ADV
taxlaw-2819	560	35	at	at	ADP
taxlaw-2819	560	36	the	the	DET
taxlaw-2819	560	37	fiscal	fiscal	ADJ
taxlaw-2819	560	38	domicile	domicile	NOUN
taxlaw-2819	560	39	(	(	PUNCT
taxlaw-2819	560	40	residence	residence	NOUN
taxlaw-2819	560	41	)	)	PUNCT
taxlaw-2819	560	42	of	of	ADP
taxlaw-2819	560	43	the	the	DET
taxlaw-2819	560	44	recipient	recipient	NOUN
taxlaw-2819	560	45	if	if	SCONJ
taxlaw-2819	560	46	the	the	DET
taxlaw-2819	560	47	owner	owner	NOUN
taxlaw-2819	560	48	of	of	ADP
taxlaw-2819	560	49	the	the	DET
taxlaw-2819	560	50	intangible	intangible	ADJ
taxlaw-2819	560	51	property	property	NOUN
taxlaw-2819	560	52	did	do	AUX
taxlaw-2819	560	53	not	not	PART
taxlaw-2819	560	54	otherwise	otherwise	ADV
taxlaw-2819	560	55	have	have	VERB
taxlaw-2819	560	56	a	a	DET
taxlaw-2819	560	57	pe	pe	NOUN
taxlaw-2819	560	58	in	in	ADP
taxlaw-2819	560	59	the	the	DET
taxlaw-2819	560	60	source	source	NOUN
taxlaw-2819	560	61	country.131	country.131	VERB
taxlaw-2819	560	62	it	it	PRON
taxlaw-2819	560	63	then	then	ADV
taxlaw-2819	560	64	established	establish	VERB
taxlaw-2819	560	65	a	a	DET
taxlaw-2819	560	66	subcommittee	subcommittee	NOUN
taxlaw-2819	560	67	to	to	PART
taxlaw-2819	560	68	determine	determine	VERB
taxlaw-2819	560	69	whether	whether	SCONJ
taxlaw-2819	560	70	the	the	DET
taxlaw-2819	560	71	following	follow	VERB
taxlaw-2819	560	72	further	far	ADV
taxlaw-2819	560	73	clarifying	clarify	VERB
taxlaw-2819	560	74	statement	statement	NOUN
taxlaw-2819	560	75	should	should	AUX
taxlaw-2819	560	76	be	be	AUX
taxlaw-2819	560	77	added	add	VERB
taxlaw-2819	560	78	to	to	ADP
taxlaw-2819	560	79	the	the	DET
taxlaw-2819	560	80	pe	pe	PROPN
taxlaw-2819	560	81	definition	definition	NOUN
taxlaw-2819	560	82	:	:	PUNCT
taxlaw-2819	560	83	the	the	DET
taxlaw-2819	560	84	fact	fact	NOUN
taxlaw-2819	560	85	that	that	SCONJ
taxlaw-2819	560	86	an	an	DET
taxlaw-2819	560	87	undertaking	undertaking	NOUN
taxlaw-2819	560	88	has	have	AUX
taxlaw-2819	560	89	business	business	NOUN
taxlaw-2819	560	90	dealings	dealing	NOUN
taxlaw-2819	560	91	with	with	ADP
taxlaw-2819	560	92	a	a	DET
taxlaw-2819	560	93	foreign	foreign	ADJ
taxlaw-2819	560	94	country	country	NOUN
taxlaw-2819	560	95	through	through	ADP
taxlaw-2819	560	96	local	local	ADJ
taxlaw-2819	560	97	company	company	NOUN
taxlaw-2819	560	98	,	,	PUNCT
taxlaw-2819	560	99	the	the	DET
taxlaw-2819	560	100	stock	stock	NOUN
taxlaw-2819	560	101	of	of	ADP
taxlaw-2819	560	102	which	which	PRON
taxlaw-2819	560	103	it	it	PRON
taxlaw-2819	560	104	owns	own	VERB
taxlaw-2819	560	105	in	in	ADP
taxlaw-2819	560	106	whole	whole	ADJ
taxlaw-2819	560	107	or	or	CCONJ
taxlaw-2819	560	108	in	in	ADP
taxlaw-2819	560	109	part	part	NOUN
taxlaw-2819	560	110	,	,	PUNCT
taxlaw-2819	560	111	should	should	AUX
taxlaw-2819	560	112	not	not	PART
taxlaw-2819	560	113	be	be	AUX
taxlaw-2819	560	114	held	hold	VERB
taxlaw-2819	560	115	to	to	PART
taxlaw-2819	560	116	mean	mean	VERB
taxlaw-2819	560	117	that	that	SCONJ
taxlaw-2819	560	118	the	the	DET
taxlaw-2819	560	119	undertaking	undertaking	NOUN
taxlaw-2819	560	120	in	in	ADP
taxlaw-2819	560	121	question	question	NOUN
taxlaw-2819	560	122	has	have	VERB
taxlaw-2819	560	123	a	a	DET
taxlaw-2819	560	124	permanent	permanent	ADJ
taxlaw-2819	560	125	establishment	establishment	NOUN
taxlaw-2819	560	126	in	in	ADP
taxlaw-2819	560	127	that	that	DET
taxlaw-2819	560	128	country.132	country.132	NOUN
taxlaw-2819	560	129	thereafter	thereafter	ADV
taxlaw-2819	560	130	,	,	PUNCT
taxlaw-2819	560	131	the	the	DET
taxlaw-2819	560	132	fiscal	fiscal	ADJ
taxlaw-2819	560	133	committee	committee	NOUN
taxlaw-2819	560	134	issued	issue	VERB
taxlaw-2819	560	135	a	a	DET
taxlaw-2819	560	136	report	report	NOUN
taxlaw-2819	560	137	that	that	PRON
taxlaw-2819	560	138	set	set	VERB
taxlaw-2819	560	139	forth	forth	ADP
taxlaw-2819	560	140	a	a	DET
taxlaw-2819	560	141	revised	revise	VERB
taxlaw-2819	560	142	draft	draft	NOUN
taxlaw-2819	560	143	model	model	NOUN
taxlaw-2819	560	144	convention	convention	NOUN
taxlaw-2819	560	145	,	,	PUNCT
taxlaw-2819	560	146	which	which	PRON
taxlaw-2819	560	147	explicitly	explicitly	ADV
taxlaw-2819	560	148	provided	provide	VERB
taxlaw-2819	560	149	that	that	SCONJ
taxlaw-2819	560	150	a	a	DET
taxlaw-2819	560	151	pe	pe	PROPN
taxlaw-2819	560	152	“	"	PUNCT
taxlaw-2819	560	153	does	do	AUX
taxlaw-2819	560	154	not	not	PART
taxlaw-2819	560	155	include	include	VERB
taxlaw-2819	560	156	a	a	DET
taxlaw-2819	560	157	subsidiary	subsidiary	ADJ
taxlaw-2819	560	158	company	company	NOUN
taxlaw-2819	560	159	.	.	PUNCT
taxlaw-2819	560	160	”	"	PUNCT
taxlaw-2819	561	1	133	133	NUM
taxlaw-2819	561	2	the	the	DET
taxlaw-2819	561	3	treaty	treaty	NOUN
taxlaw-2819	561	4	also	also	ADV
taxlaw-2819	561	5	maintained	maintain	VERB
taxlaw-2819	561	6	an	an	DET
taxlaw-2819	561	7	exemption	exemption	NOUN
taxlaw-2819	561	8	for	for	ADP
taxlaw-2819	561	9	withholding	withhold	VERB
taxlaw-2819	561	10	taxes	taxis	NOUN
taxlaw-2819	561	11	on	on	ADP
taxlaw-2819	561	12	128	128	NUM
taxlaw-2819	561	13	fiscal	fiscal	ADJ
taxlaw-2819	561	14	comm	comm	NOUN
taxlaw-2819	561	15	.	.	PUNCT
taxlaw-2819	561	16	,	,	PUNCT
taxlaw-2819	561	17	report	report	NOUN
taxlaw-2819	561	18	presented	present	VERB
taxlaw-2819	561	19	to	to	ADP
taxlaw-2819	561	20	the	the	DET
taxlaw-2819	561	21	council	council	NOUN
taxlaw-2819	561	22	on	on	ADP
taxlaw-2819	561	23	the	the	DET
taxlaw-2819	561	24	work	work	NOUN
taxlaw-2819	561	25	of	of	ADP
taxlaw-2819	561	26	the	the	DET
taxlaw-2819	561	27	first	first	ADJ
taxlaw-2819	561	28	session	session	NOUN
taxlaw-2819	561	29	of	of	ADP
taxlaw-2819	561	30	the	the	DET
taxlaw-2819	561	31	comm	comm	NOUN
taxlaw-2819	561	32	.	.	PUNCT
taxlaw-2819	561	33	,	,	PUNCT
taxlaw-2819	561	34	league	league	PROPN
taxlaw-2819	561	35	of	of	ADP
taxlaw-2819	561	36	nations	nations	PROPN
taxlaw-2819	561	37	doc	doc	PROPN
taxlaw-2819	561	38	.	.	PROPN
taxlaw-2819	561	39	c.516m.175.1929.ii	c.516m.175.1929.ii	PROPN
taxlaw-2819	561	40	(	(	PUNCT
taxlaw-2819	561	41	1929	1929	NUM
taxlaw-2819	561	42	)	)	PUNCT
taxlaw-2819	561	43	,	,	PUNCT
taxlaw-2819	561	44	at	at	ADP
taxlaw-2819	561	45	2	2	NUM
taxlaw-2819	561	46	.	.	NUM
taxlaw-2819	561	47	129	129	NUM
taxlaw-2819	562	1	i	i	PRON
taxlaw-2819	562	2	d.	d.	PROPN
taxlaw-2819	562	3	at	at	ADP
taxlaw-2819	562	4	2–3	2–3	PROPN
taxlaw-2819	562	5	.	.	NOUN
taxlaw-2819	562	6	130	130	NUM
taxlaw-2819	562	7	fiscal	fiscal	ADJ
taxlaw-2819	562	8	comm	comm	NOUN
taxlaw-2819	562	9	.	.	PUNCT
taxlaw-2819	562	10	,	,	PUNCT
taxlaw-2819	562	11	report	report	VERB
taxlaw-2819	562	12	to	to	ADP
taxlaw-2819	562	13	the	the	DET
taxlaw-2819	562	14	council	council	NOUN
taxlaw-2819	562	15	on	on	ADP
taxlaw-2819	562	16	the	the	DET
taxlaw-2819	562	17	work	work	NOUN
taxlaw-2819	562	18	of	of	ADP
taxlaw-2819	562	19	the	the	DET
taxlaw-2819	562	20	second	second	ADJ
taxlaw-2819	562	21	session	session	NOUN
taxlaw-2819	562	22	of	of	ADP
taxlaw-2819	562	23	the	the	DET
taxlaw-2819	562	24	comm	comm	NOUN
taxlaw-2819	562	25	.	.	PUNCT
taxlaw-2819	562	26	,	,	PUNCT
taxlaw-2819	562	27	league	league	PROPN
taxlaw-2819	562	28	of	of	ADP
taxlaw-2819	562	29	nations	nations	PROPN
taxlaw-2819	562	30	doc	doc	PROPN
taxlaw-2819	562	31	.	.	PROPN
taxlaw-2819	563	1	c.340m.140.1930.ii.a	c.340m.140.1930.ii.a	PROPN
taxlaw-2819	563	2	(	(	PUNCT
taxlaw-2819	563	3	1930	1930	NUM
taxlaw-2819	563	4	)	)	PUNCT
taxlaw-2819	563	5	,	,	PUNCT
taxlaw-2819	563	6	at	at	ADP
taxlaw-2819	563	7	4	4	NUM
taxlaw-2819	563	8	..	..	SYM
taxlaw-2819	563	9	131	131	NUM
taxlaw-2819	564	1	i	i	PRON
taxlaw-2819	564	2	d.	d.	PROPN
taxlaw-2819	564	3	at	at	ADP
taxlaw-2819	564	4	5	5	NUM
taxlaw-2819	564	5	-	-	SYM
taxlaw-2819	564	6	6	6	NUM
taxlaw-2819	564	7	;	;	PUNCT
taxlaw-2819	564	8	fiscal	fiscal	ADJ
taxlaw-2819	564	9	comm	comm	NOUN
taxlaw-2819	564	10	.	.	PUNCT
taxlaw-2819	564	11	,	,	PUNCT
taxlaw-2819	564	12	report	report	VERB
taxlaw-2819	564	13	to	to	ADP
taxlaw-2819	564	14	the	the	DET
taxlaw-2819	564	15	council	council	NOUN
taxlaw-2819	564	16	on	on	ADP
taxlaw-2819	564	17	the	the	DET
taxlaw-2819	564	18	work	work	NOUN
taxlaw-2819	564	19	of	of	ADP
taxlaw-2819	564	20	the	the	DET
taxlaw-2819	564	21	third	third	ADJ
taxlaw-2819	564	22	session	session	NOUN
taxlaw-2819	564	23	on	on	ADP
taxlaw-2819	564	24	the	the	DET
taxlaw-2819	564	25	comm	comm	NOUN
taxlaw-2819	564	26	.	.	PUNCT
taxlaw-2819	564	27	,	,	PUNCT
taxlaw-2819	564	28	league	league	PROPN
taxlaw-2819	564	29	of	of	ADP
taxlaw-2819	564	30	nations	nations	PROPN
taxlaw-2819	564	31	doc	doc	PROPN
taxlaw-2819	564	32	.	.	PUNCT
taxlaw-2819	564	33	c.415m.171.1931.ii.a	c.415m.171.1931.ii.a	PROPN
taxlaw-2819	564	34	.	.	PUNCT
taxlaw-2819	565	1	(	(	PUNCT
taxlaw-2819	565	2	1931	1931	NUM
taxlaw-2819	565	3	)	)	PUNCT
taxlaw-2819	565	4	(	(	PUNCT
taxlaw-2819	565	5	adopting	adopt	VERB
taxlaw-2819	565	6	the	the	DET
taxlaw-2819	565	7	proposed	propose	VERB
taxlaw-2819	565	8	principles	principle	NOUN
taxlaw-2819	565	9	)	)	PUNCT
taxlaw-2819	565	10	.	.	PUNCT
taxlaw-2819	566	1	132	132	NUM
taxlaw-2819	566	2	fiscal	fiscal	ADJ
taxlaw-2819	566	3	comm	comm	NOUN
taxlaw-2819	566	4	.	.	PUNCT
taxlaw-2819	566	5	,	,	PUNCT
taxlaw-2819	566	6	1930	1930	NUM
taxlaw-2819	566	7	report	report	NOUN
taxlaw-2819	566	8	,	,	PUNCT
taxlaw-2819	566	9	note	note	VERB
taxlaw-2819	566	10	124	124	NUM
taxlaw-2819	566	11	,	,	PUNCT
taxlaw-2819	566	12	at	at	ADP
taxlaw-2819	566	13	9	9	NUM
taxlaw-2819	566	14	(	(	PUNCT
taxlaw-2819	566	15	emphasis	emphasis	NOUN
taxlaw-2819	566	16	added	add	VERB
taxlaw-2819	566	17	)	)	PUNCT
taxlaw-2819	566	18	.	.	PUNCT
taxlaw-2819	567	1	blau	blau	PROPN
taxlaw-2819	567	2	,	,	PUNCT
taxlaw-2819	567	3	the	the	DET
taxlaw-2819	567	4	representative	representative	NOUN
taxlaw-2819	567	5	of	of	ADP
taxlaw-2819	567	6	switzerland	switzerland	PROPN
taxlaw-2819	567	7	,	,	PUNCT
taxlaw-2819	567	8	requested	request	VERB
taxlaw-2819	567	9	that	that	SCONJ
taxlaw-2819	567	10	this	this	DET
taxlaw-2819	567	11	provision	provision	NOUN
taxlaw-2819	567	12	should	should	AUX
taxlaw-2819	567	13	be	be	AUX
taxlaw-2819	567	14	considered	consider	VERB
taxlaw-2819	567	15	because	because	SCONJ
taxlaw-2819	567	16	the	the	DET
taxlaw-2819	567	17	icc	icc	NOUN
taxlaw-2819	567	18	had	have	AUX
taxlaw-2819	567	19	adopted	adopt	VERB
taxlaw-2819	567	20	a	a	DET
taxlaw-2819	567	21	resolution	resolution	NOUN
taxlaw-2819	567	22	earlier	early	ADV
taxlaw-2819	567	23	in	in	ADP
taxlaw-2819	567	24	1929	1929	NUM
taxlaw-2819	567	25	to	to	ADP
taxlaw-2819	567	26	the	the	DET
taxlaw-2819	567	27	same	same	ADJ
taxlaw-2819	567	28	effect	effect	NOUN
taxlaw-2819	567	29	.	.	PUNCT
taxlaw-2819	568	1	see	see	VERB
taxlaw-2819	568	2	minutes	minute	NOUN
taxlaw-2819	568	3	of	of	ADP
taxlaw-2819	568	4	the	the	DET
taxlaw-2819	568	5	second	second	ADJ
taxlaw-2819	568	6	meeting	meeting	NOUN
taxlaw-2819	568	7	of	of	ADP
taxlaw-2819	568	8	the	the	DET
taxlaw-2819	568	9	committee	committee	NOUN
taxlaw-2819	568	10	of	of	ADP
taxlaw-2819	568	11	experts	expert	NOUN
taxlaw-2819	568	12	on	on	ADP
taxlaw-2819	568	13	double	double	ADJ
taxlaw-2819	568	14	taxation	taxation	NOUN
taxlaw-2819	568	15	and	and	CCONJ
taxlaw-2819	568	16	fiscal	fiscal	ADJ
taxlaw-2819	568	17	evasion	evasion	NOUN
taxlaw-2819	568	18	at	at	ADP
taxlaw-2819	568	19	4:00	4:00	NUM
taxlaw-2819	568	20	p.m.	p.m.	NOUN
taxlaw-2819	568	21	on	on	ADP
taxlaw-2819	568	22	thursday	thursday	PROPN
taxlaw-2819	568	23	,	,	PUNCT
taxlaw-2819	568	24	october	october	PROPN
taxlaw-2819	568	25	17th	17th	NOUN
taxlaw-2819	568	26	,	,	PUNCT
taxlaw-2819	568	27	1929	1929	NUM
taxlaw-2819	568	28	,	,	PUNCT
taxlaw-2819	568	29	f	f	X
taxlaw-2819	568	30	/	/	SYM
taxlaw-2819	568	31	fiscal	fiscal	ADJ
taxlaw-2819	568	32	1st	1st	ADJ
taxlaw-2819	568	33	session	session	NOUN
taxlaw-2819	568	34	/	/	SYM
taxlaw-2819	568	35	p.v.2,(1	p.v.2,(1	PROPN
taxlaw-2819	568	36	)	)	PUNCT
taxlaw-2819	568	37	league	league	NOUN
taxlaw-2819	568	38	of	of	ADP
taxlaw-2819	568	39	nations	nation	NOUN
taxlaw-2819	568	40	,	,	PUNCT
taxlaw-2819	568	41	at	at	ADP
taxlaw-2819	568	42	3	3	NUM
taxlaw-2819	568	43	.	.	PUNCT
taxlaw-2819	569	1	the	the	DET
taxlaw-2819	569	2	next	next	ADJ
taxlaw-2819	569	3	year	year	NOUN
taxlaw-2819	569	4	,	,	PUNCT
taxlaw-2819	569	5	some	some	DET
taxlaw-2819	569	6	members	member	NOUN
taxlaw-2819	569	7	pressed	press	VERB
taxlaw-2819	569	8	for	for	ADP
taxlaw-2819	569	9	adoption	adoption	NOUN
taxlaw-2819	569	10	of	of	ADP
taxlaw-2819	569	11	this	this	DET
taxlaw-2819	569	12	clarifying	clarify	VERB
taxlaw-2819	569	13	statement	statement	NOUN
taxlaw-2819	569	14	without	without	ADP
taxlaw-2819	569	15	further	further	ADJ
taxlaw-2819	569	16	study	study	NOUN
taxlaw-2819	569	17	,	,	PUNCT
taxlaw-2819	569	18	but	but	CCONJ
taxlaw-2819	569	19	this	this	DET
taxlaw-2819	569	20	proposal	proposal	NOUN
taxlaw-2819	569	21	was	be	AUX
taxlaw-2819	569	22	rejected	reject	VERB
taxlaw-2819	569	23	.	.	PUNCT
taxlaw-2819	570	1	see	see	VERB
taxlaw-2819	570	2	minutes	minute	NOUN
taxlaw-2819	570	3	of	of	ADP
taxlaw-2819	570	4	the	the	DET
taxlaw-2819	570	5	sixth	sixth	ADJ
taxlaw-2819	570	6	meeting	meeting	NOUN
taxlaw-2819	570	7	of	of	ADP
taxlaw-2819	570	8	the	the	DET
taxlaw-2819	570	9	comm	comm	NOUN
taxlaw-2819	570	10	.	.	PUNCT
taxlaw-2819	571	1	of	of	ADP
taxlaw-2819	571	2	experts	expert	NOUN
taxlaw-2819	571	3	on	on	ADP
taxlaw-2819	571	4	double	double	ADJ
taxlaw-2819	571	5	taxation	taxation	NOUN
taxlaw-2819	571	6	and	and	CCONJ
taxlaw-2819	571	7	fiscal	fiscal	ADJ
taxlaw-2819	571	8	evasion	evasion	NOUN
taxlaw-2819	571	9	at	at	ADP
taxlaw-2819	571	10	3:30	3:30	NUM
taxlaw-2819	571	11	p.m.	p.m.	NOUN
taxlaw-2819	571	12	on	on	ADP
taxlaw-2819	571	13	wednesday	wednesday	PROPN
taxlaw-2819	571	14	,	,	PUNCT
taxlaw-2819	571	15	may	may	PROPN
taxlaw-2819	571	16	28th	28th	NUM
taxlaw-2819	571	17	,	,	PUNCT
taxlaw-2819	571	18	1930	1930	NUM
taxlaw-2819	571	19	,	,	PUNCT
taxlaw-2819	571	20	f	f	X
taxlaw-2819	571	21	/	/	SYM
taxlaw-2819	571	22	fiscal/2nd	fiscal/2nd	PROPN
taxlaw-2819	571	23	session	session	NOUN
taxlaw-2819	571	24	/	/	SYM
taxlaw-2819	571	25	p.v.6,(1	p.v.6,(1	NOUN
taxlaw-2819	571	26	)	)	PUNCT
taxlaw-2819	571	27	league	league	NOUN
taxlaw-2819	571	28	of	of	ADP
taxlaw-2819	571	29	nations	nation	NOUN
taxlaw-2819	571	30	,	,	PUNCT
taxlaw-2819	571	31	at	at	ADP
taxlaw-2819	571	32	7	7	NUM
taxlaw-2819	571	33	.	.	PUNCT
taxlaw-2819	572	1	instead	instead	ADV
taxlaw-2819	572	2	,	,	PUNCT
taxlaw-2819	572	3	the	the	DET
taxlaw-2819	572	4	subcommittee	subcommittee	NOUN
taxlaw-2819	572	5	that	that	PRON
taxlaw-2819	572	6	was	be	AUX
taxlaw-2819	572	7	established	establish	VERB
taxlaw-2819	572	8	to	to	PART
taxlaw-2819	572	9	address	address	VERB
taxlaw-2819	572	10	the	the	DET
taxlaw-2819	572	11	allocation	allocation	NOUN
taxlaw-2819	572	12	of	of	ADP
taxlaw-2819	572	13	profits	profit	NOUN
taxlaw-2819	572	14	would	would	AUX
taxlaw-2819	572	15	also	also	ADV
taxlaw-2819	572	16	consider	consider	VERB
taxlaw-2819	572	17	the	the	DET
taxlaw-2819	572	18	redefinition	redefinition	NOUN
taxlaw-2819	572	19	of	of	ADP
taxlaw-2819	572	20	a	a	DET
taxlaw-2819	572	21	pe	pe	NOUN
taxlaw-2819	572	22	to	to	PART
taxlaw-2819	572	23	exclude	exclude	VERB
taxlaw-2819	572	24	“	"	PUNCT
taxlaw-2819	572	25	affiliated	affiliated	ADJ
taxlaw-2819	572	26	companies	company	NOUN
taxlaw-2819	572	27	.	.	PUNCT
taxlaw-2819	572	28	”	"	PUNCT
taxlaw-2819	573	1	see	see	VERB
taxlaw-2819	573	2	minutes	minute	NOUN
taxlaw-2819	573	3	of	of	ADP
taxlaw-2819	573	4	the	the	DET
taxlaw-2819	573	5	seventh	seventh	ADJ
taxlaw-2819	573	6	meeting	meeting	NOUN
taxlaw-2819	573	7	of	of	ADP
taxlaw-2819	573	8	the	the	DET
taxlaw-2819	573	9	comm	comm	NOUN
taxlaw-2819	573	10	.	.	PUNCT
taxlaw-2819	574	1	of	of	ADP
taxlaw-2819	574	2	experts	expert	NOUN
taxlaw-2819	574	3	on	on	ADP
taxlaw-2819	574	4	double	double	ADJ
taxlaw-2819	574	5	taxation	taxation	NOUN
taxlaw-2819	574	6	and	and	CCONJ
taxlaw-2819	574	7	fiscal	fiscal	ADJ
taxlaw-2819	574	8	evasion	evasion	NOUN
taxlaw-2819	574	9	at	at	ADP
taxlaw-2819	574	10	9:30	9:30	NUM
taxlaw-2819	574	11	a.m.	a.m.	NOUN
taxlaw-2819	574	12	on	on	ADP
taxlaw-2819	574	13	thursday	thursday	PROPN
taxlaw-2819	574	14	,	,	PUNCT
taxlaw-2819	574	15	may	may	AUX
taxlaw-2819	574	16	29th	29th	NOUN
taxlaw-2819	574	17	,	,	PUNCT
taxlaw-2819	574	18	1930	1930	NUM
taxlaw-2819	574	19	,	,	PUNCT
taxlaw-2819	574	20	f	f	X
taxlaw-2819	574	21	/	/	SYM
taxlaw-2819	574	22	fiscal	fiscal	ADJ
taxlaw-2819	574	23	2nd	2nd	ADJ
taxlaw-2819	574	24	session	session	NOUN
taxlaw-2819	574	25	/	/	SYM
taxlaw-2819	574	26	p.v.7.(1	p.v.7.(1	NOUN
taxlaw-2819	574	27	)	)	PUNCT
taxlaw-2819	574	28	,	,	PUNCT
taxlaw-2819	574	29	league	league	NOUN
taxlaw-2819	574	30	of	of	ADP
taxlaw-2819	574	31	nations	nation	NOUN
taxlaw-2819	574	32	,	,	PUNCT
taxlaw-2819	574	33	at	at	ADP
taxlaw-2819	574	34	30–33	30–33	NUM
taxlaw-2819	574	35	(	(	PUNCT
taxlaw-2819	574	36	proposal	proposal	NOUN
taxlaw-2819	574	37	4	4	NUM
taxlaw-2819	574	38	adopted	adopt	VERB
taxlaw-2819	574	39	with	with	ADP
taxlaw-2819	574	40	flores	flores	PROPN
taxlaw-2819	574	41	de	de	PROPN
taxlaw-2819	574	42	lumus	lumus	PROPN
taxlaw-2819	574	43	’s	’s	PART
taxlaw-2819	574	44	amendment	amendment	NOUN
taxlaw-2819	574	45	)	)	PUNCT
taxlaw-2819	574	46	.	.	PUNCT
taxlaw-2819	575	1	133	133	NUM
taxlaw-2819	575	2	fiscal	fiscal	ADJ
taxlaw-2819	575	3	comm	comm	NOUN
taxlaw-2819	575	4	.	.	PUNCT
taxlaw-2819	575	5	,	,	PUNCT
taxlaw-2819	575	6	report	report	VERB
taxlaw-2819	575	7	to	to	ADP
taxlaw-2819	575	8	the	the	DET
taxlaw-2819	575	9	council	council	NOUN
taxlaw-2819	575	10	on	on	ADP
taxlaw-2819	575	11	the	the	DET
taxlaw-2819	575	12	fourth	fourth	ADJ
taxlaw-2819	575	13	session	session	NOUN
taxlaw-2819	575	14	of	of	ADP
taxlaw-2819	575	15	the	the	DET
taxlaw-2819	575	16	committee	committee	NOUN
taxlaw-2819	575	17	,	,	PUNCT
taxlaw-2819	575	18	league	league	PROPN
taxlaw-2819	575	19	of	of	ADP
taxlaw-2819	575	20	nations	nations	PROPN
taxlaw-2819	575	21	doc	doc	PROPN
taxlaw-2819	575	22	.	.	PUNCT
taxlaw-2819	576	1	c.399.m.204.1933.ii.a	c.399.m.204.1933.ii.a	PROPN
taxlaw-2819	576	2	.	.	PUNCT
taxlaw-2819	577	1	(	(	PUNCT
taxlaw-2819	577	2	1933	1933	NUM
taxlaw-2819	577	3	)	)	PUNCT
taxlaw-2819	577	4	,	,	PUNCT
taxlaw-2819	577	5	at	at	ADP
taxlaw-2819	577	6	6	6	NUM
taxlaw-2819	577	7	[	[	SYM
taxlaw-2819	577	8	hereinafter	hereinafter	NOUN
taxlaw-2819	577	9	league	league	PROPN
taxlaw-2819	577	10	1933	1933	NUM
taxlaw-2819	577	11	report	report	NOUN
taxlaw-2819	577	12	]	]	PUNCT
taxlaw-2819	577	13	.	.	PUNCT
taxlaw-2819	578	1	prior	prior	ADV
taxlaw-2819	578	2	to	to	ADP
taxlaw-2819	578	3	this	this	DET
taxlaw-2819	578	4	meeting	meeting	NOUN
taxlaw-2819	578	5	,	,	PUNCT
taxlaw-2819	578	6	adams	adams	PROPN
taxlaw-2819	578	7	,	,	PUNCT
taxlaw-2819	578	8	a	a	DET
taxlaw-2819	578	9	defender	defender	NOUN
taxlaw-2819	578	10	of	of	ADP
taxlaw-2819	578	11	source	source	NOUN
taxlaw-2819	578	12	-	-	PUNCT
taxlaw-2819	578	13	based	base	VERB
taxlaw-2819	578	14	taxation	taxation	NOUN
taxlaw-2819	578	15	,	,	PUNCT
taxlaw-2819	578	16	died	die	VERB
taxlaw-2819	578	17	unexpectedly	unexpectedly	ADV
taxlaw-2819	578	18	on	on	ADP
taxlaw-2819	578	19	february	february	PROPN
taxlaw-2819	578	20	8	8	NUM
taxlaw-2819	578	21	,	,	PUNCT
taxlaw-2819	578	22	1933	1933	NUM
taxlaw-2819	578	23	.	.	PUNCT
taxlaw-2819	579	1	the	the	DET
taxlaw-2819	579	2	united	united	PROPN
taxlaw-2819	579	3	states	states	PROPN
taxlaw-2819	579	4	asked	ask	VERB
taxlaw-2819	579	5	carroll	carroll	NOUN
taxlaw-2819	579	6	to	to	PART
taxlaw-2819	579	7	replace	replace	VERB
taxlaw-2819	579	8	adams	adam	NOUN
taxlaw-2819	579	9	as	as	ADP
taxlaw-2819	579	10	the	the	DET
taxlaw-2819	579	11	u.s	u.s	PROPN
taxlaw-2819	579	12	.	.	PROPN
taxlaw-2819	579	13	representative	representative	NOUN
taxlaw-2819	579	14	to	to	ADP
taxlaw-2819	579	15	the	the	DET
taxlaw-2819	579	16	fiscal	fiscal	ADJ
taxlaw-2819	579	17	committee	committee	NOUN
taxlaw-2819	579	18	.	.	PUNCT
taxlaw-2819	580	1	mitchell	mitchell	PROPN
taxlaw-2819	580	2	b.	b.	PROPN
taxlaw-2819	580	3	carroll	carroll	PROPN
taxlaw-2819	580	4	,	,	PUNCT
taxlaw-2819	580	5	global	global	ADJ
taxlaw-2819	580	6	perspectives	perspective	NOUN
taxlaw-2819	580	7	of	of	ADP
taxlaw-2819	580	8	an	an	DET
taxlaw-2819	580	9	international	international	ADJ
taxlaw-2819	580	10	tax	tax	NOUN
taxlaw-2819	580	11	lawyer	lawyer	NOUN
taxlaw-2819	580	12	71	71	NUM
taxlaw-2819	580	13	(	(	PUNCT
taxlaw-2819	580	14	1978	1978	NUM
taxlaw-2819	580	15	)	)	PUNCT
taxlaw-2819	580	16	.	.	PUNCT
taxlaw-2819	581	1	shortly	shortly	ADV
taxlaw-2819	581	2	after	after	ADP
taxlaw-2819	581	3	this	this	DET
taxlaw-2819	581	4	meeting	meeting	NOUN
taxlaw-2819	581	5	,	,	PUNCT
taxlaw-2819	581	6	on	on	ADP
taxlaw-2819	581	7	november	november	PROPN
taxlaw-2819	581	8	6	6	NUM
taxlaw-2819	581	9	,	,	PUNCT
taxlaw-2819	581	10	1933	1933	NUM
taxlaw-2819	581	11	,	,	PUNCT
taxlaw-2819	581	12	dorn	dorn	PROPN
taxlaw-2819	581	13	withdrew	withdraw	VERB
taxlaw-2819	581	14	from	from	ADP
taxlaw-2819	581	15	the	the	DET
taxlaw-2819	581	16	fiscal	fiscal	ADJ
taxlaw-2819	581	17	committee	committee	NOUN
taxlaw-2819	581	18	as	as	ADP
taxlaw-2819	581	19	a	a	DET
taxlaw-2819	581	20	result	result	NOUN
taxlaw-2819	581	21	of	of	ADP
taxlaw-2819	581	22	germany	germany	PROPN
taxlaw-2819	581	23	’s	’s	PART
taxlaw-2819	581	24	decision	decision	NOUN
taxlaw-2819	581	25	to	to	PART
taxlaw-2819	581	26	withdraw	withdraw	VERB
taxlaw-2819	581	27	from	from	ADP
taxlaw-2819	581	28	the	the	DET
taxlaw-2819	581	29	league	league	NOUN
taxlaw-2819	581	30	of	of	ADP
taxlaw-2819	581	31	nations	nation	NOUN
taxlaw-2819	581	32	entirely	entirely	ADV
taxlaw-2819	581	33	.	.	PUNCT
taxlaw-2819	582	1	see	see	VERB
taxlaw-2819	582	2	fiscal	fiscal	ADJ
taxlaw-2819	582	3	comm	comm	NOUN
taxlaw-2819	582	4	.	.	PUNCT
taxlaw-2819	583	1	,	,	PUNCT
taxlaw-2819	583	2	resignation	resignation	NOUN
taxlaw-2819	583	3	of	of	ADP
taxlaw-2819	583	4	professor	professor	NOUN
taxlaw-2819	583	5	dorn	dorn	PROPN
taxlaw-2819	583	6	,	,	PUNCT
taxlaw-2819	583	7	member	member	NOUN
taxlaw-2819	583	8	of	of	ADP
taxlaw-2819	583	9	the	the	DET
taxlaw-2819	583	10	committee	committee	NOUN
taxlaw-2819	583	11	,	,	PUNCT
taxlaw-2819	583	12	2013	2013	NUM
taxlaw-2819	583	13	]	]	PUNCT
taxlaw-2819	583	14	income	income	NOUN
taxlaw-2819	583	15	tax	tax	NOUN
taxlaw-2819	583	16	treaty	treaty	NOUN
taxlaw-2819	583	17	policy	policy	NOUN
taxlaw-2819	583	18	in	in	ADP
taxlaw-2819	583	19	the	the	DET
taxlaw-2819	583	20	21st	21st	ADJ
taxlaw-2819	583	21	century	century	NOUN
taxlaw-2819	583	22	:	:	PUNCT
taxlaw-2819	583	23	29	29	NUM
taxlaw-2819	583	24	residence	residence	NOUN
taxlaw-2819	583	25	vs.	vs.	ADP
taxlaw-2819	583	26	source	source	NOUN
taxlaw-2819	583	27	royalties.134	royalties.134	NOUN
taxlaw-2819	583	28	furthermore	furthermore	ADV
taxlaw-2819	583	29	,	,	PUNCT
taxlaw-2819	583	30	the	the	DET
taxlaw-2819	583	31	report	report	NOUN
taxlaw-2819	583	32	then	then	ADV
taxlaw-2819	583	33	attacked	attack	VERB
taxlaw-2819	583	34	the	the	DET
taxlaw-2819	583	35	hungary	hungary	PROPN
taxlaw-2819	583	36	treaty	treaty	PROPN
taxlaw-2819	583	37	’s	’s	PART
taxlaw-2819	583	38	global	global	ADJ
taxlaw-2819	583	39	,	,	PUNCT
taxlaw-2819	583	40	multicompany	multicompany	NOUN
taxlaw-2819	583	41	allocation	allocation	NOUN
taxlaw-2819	583	42	approach	approach	NOUN
taxlaw-2819	583	43	by	by	ADP
taxlaw-2819	583	44	setting	set	VERB
taxlaw-2819	583	45	forth	forth	ADP
taxlaw-2819	583	46	an	an	DET
taxlaw-2819	583	47	explicit	explicit	ADJ
taxlaw-2819	583	48	framework	framework	NOUN
taxlaw-2819	583	49	for	for	ADP
taxlaw-2819	583	50	how	how	SCONJ
taxlaw-2819	583	51	business	business	NOUN
taxlaw-2819	583	52	profits	profit	NOUN
taxlaw-2819	583	53	of	of	ADP
taxlaw-2819	583	54	a	a	DET
taxlaw-2819	583	55	pe	pe	NOUN
taxlaw-2819	583	56	should	should	AUX
taxlaw-2819	583	57	be	be	AUX
taxlaw-2819	583	58	calculated	calculate	VERB
taxlaw-2819	583	59	:	:	PUNCT
taxlaw-2819	583	60	the	the	DET
taxlaw-2819	583	61	fundamental	fundamental	ADJ
taxlaw-2819	583	62	principle	principle	NOUN
taxlaw-2819	583	63	laid	lay	VERB
taxlaw-2819	583	64	down	down	ADP
taxlaw-2819	583	65	is	be	AUX
taxlaw-2819	583	66	that	that	SCONJ
taxlaw-2819	583	67	,	,	PUNCT
taxlaw-2819	583	68	for	for	ADP
taxlaw-2819	583	69	tax	tax	NOUN
taxlaw-2819	583	70	purposes	purpose	NOUN
taxlaw-2819	583	71	,	,	PUNCT
taxlaw-2819	583	72	permanent	permanent	ADJ
taxlaw-2819	583	73	establishments	establishment	NOUN
taxlaw-2819	583	74	must	must	AUX
taxlaw-2819	583	75	be	be	AUX
taxlaw-2819	583	76	treated	treat	VERB
taxlaw-2819	583	77	in	in	ADP
taxlaw-2819	583	78	the	the	DET
taxlaw-2819	583	79	same	same	ADJ
taxlaw-2819	583	80	manner	manner	NOUN
taxlaw-2819	583	81	as	as	ADP
taxlaw-2819	583	82	independent	independent	ADJ
taxlaw-2819	583	83	enterprises	enterprise	NOUN
taxlaw-2819	583	84	operating	operate	VERB
taxlaw-2819	583	85	under	under	ADP
taxlaw-2819	583	86	the	the	DET
taxlaw-2819	583	87	same	same	ADJ
taxlaw-2819	583	88	or	or	CCONJ
taxlaw-2819	583	89	similar	similar	ADJ
taxlaw-2819	583	90	conditions	condition	NOUN
taxlaw-2819	583	91	,	,	PUNCT
taxlaw-2819	583	92	with	with	SCONJ
taxlaw-2819	583	93	the	the	DET
taxlaw-2819	583	94	corollary	corollary	NOUN
taxlaw-2819	583	95	that	that	SCONJ
taxlaw-2819	583	96	the	the	DET
taxlaw-2819	583	97	taxable	taxable	ADJ
taxlaw-2819	583	98	income	income	NOUN
taxlaw-2819	583	99	of	of	ADP
taxlaw-2819	583	100	such	such	ADJ
taxlaw-2819	583	101	establishments	establishment	NOUN
taxlaw-2819	583	102	is	be	AUX
taxlaw-2819	583	103	to	to	PART
taxlaw-2819	583	104	be	be	AUX
taxlaw-2819	583	105	assessed	assess	VERB
taxlaw-2819	583	106	on	on	ADP
taxlaw-2819	583	107	the	the	DET
taxlaw-2819	583	108	basis	basis	NOUN
taxlaw-2819	583	109	of	of	ADP
taxlaw-2819	583	110	their	their	PRON
taxlaw-2819	583	111	separate	separate	ADJ
taxlaw-2819	583	112	accounts.135	accounts.135	NOUN
taxlaw-2819	583	113	the	the	DET
taxlaw-2819	583	114	method	method	NOUN
taxlaw-2819	583	115	of	of	ADP
taxlaw-2819	583	116	relying	rely	VERB
taxlaw-2819	583	117	on	on	ADP
taxlaw-2819	583	118	separate	separate	ADJ
taxlaw-2819	583	119	accounts	account	NOUN
taxlaw-2819	583	120	was	be	AUX
taxlaw-2819	583	121	defined	define	VERB
taxlaw-2819	583	122	by	by	ADP
taxlaw-2819	583	123	carroll	carroll	NOUN
taxlaw-2819	583	124	in	in	ADP
taxlaw-2819	583	125	his	his	PRON
taxlaw-2819	583	126	report	report	NOUN
taxlaw-2819	583	127	submitted	submit	VERB
taxlaw-2819	583	128	to	to	ADP
taxlaw-2819	583	129	the	the	DET
taxlaw-2819	583	130	fiscal	fiscal	ADJ
taxlaw-2819	583	131	committee	committee	NOUN
taxlaw-2819	583	132	in	in	ADP
taxlaw-2819	583	133	the	the	DET
taxlaw-2819	583	134	following	follow	VERB
taxlaw-2819	583	135	manner	manner	NOUN
taxlaw-2819	583	136	:	:	PUNCT
taxlaw-2819	583	137	the	the	DET
taxlaw-2819	583	138	method	method	NOUN
taxlaw-2819	583	139	of	of	ADP
taxlaw-2819	583	140	separate	separate	ADJ
taxlaw-2819	583	141	accounting	accounting	NOUN
taxlaw-2819	583	142	means	mean	NOUN
taxlaw-2819	583	143	taking	take	VERB
taxlaw-2819	583	144	the	the	DET
taxlaw-2819	583	145	declaration	declaration	NOUN
taxlaw-2819	583	146	of	of	ADP
taxlaw-2819	583	147	income	income	NOUN
taxlaw-2819	583	148	,	,	PUNCT
taxlaw-2819	583	149	supported	support	VERB
taxlaw-2819	583	150	by	by	ADP
taxlaw-2819	583	151	the	the	DET
taxlaw-2819	583	152	accounts	account	NOUN
taxlaw-2819	583	153	of	of	ADP
taxlaw-2819	583	154	the	the	DET
taxlaw-2819	583	155	local	local	ADJ
taxlaw-2819	583	156	branch	branch	NOUN
taxlaw-2819	583	157	,	,	PUNCT
taxlaw-2819	583	158	as	as	ADP
taxlaw-2819	583	159	a	a	DET
taxlaw-2819	583	160	basis	basis	NOUN
taxlaw-2819	583	161	of	of	ADP
taxlaw-2819	583	162	assessment	assessment	NOUN
taxlaw-2819	583	163	.	.	PUNCT
taxlaw-2819	584	1	this	this	PRON
taxlaw-2819	584	2	may	may	AUX
taxlaw-2819	584	3	entail	entail	VERB
taxlaw-2819	584	4	a	a	DET
taxlaw-2819	584	5	verification	verification	NOUN
taxlaw-2819	584	6	of	of	ADP
taxlaw-2819	584	7	the	the	DET
taxlaw-2819	584	8	accounts	account	NOUN
taxlaw-2819	584	9	and	and	CCONJ
taxlaw-2819	584	10	enquiry	enquiry	NOUN
taxlaw-2819	584	11	into	into	ADP
taxlaw-2819	584	12	the	the	DET
taxlaw-2819	584	13	relations	relation	NOUN
taxlaw-2819	584	14	between	between	ADP
taxlaw-2819	584	15	the	the	DET
taxlaw-2819	584	16	local	local	ADJ
taxlaw-2819	584	17	branch	branch	NOUN
taxlaw-2819	584	18	and	and	CCONJ
taxlaw-2819	584	19	other	other	ADJ
taxlaw-2819	584	20	establishments	establishment	NOUN
taxlaw-2819	584	21	(	(	PUNCT
taxlaw-2819	584	22	branches	branch	NOUN
taxlaw-2819	584	23	or	or	CCONJ
taxlaw-2819	584	24	subsidiaries	subsidiary	NOUN
taxlaw-2819	584	25	)	)	PUNCT
taxlaw-2819	584	26	of	of	ADP
taxlaw-2819	584	27	the	the	DET
taxlaw-2819	584	28	parent	parent	NOUN
taxlaw-2819	584	29	enterprise	enterprise	NOUN
taxlaw-2819	584	30	,	,	PUNCT
taxlaw-2819	584	31	which	which	PRON
taxlaw-2819	584	32	involve	involve	VERB
taxlaw-2819	584	33	,	,	PUNCT
taxlaw-2819	584	34	for	for	ADP
taxlaw-2819	584	35	example	example	NOUN
taxlaw-2819	584	36	,	,	PUNCT
taxlaw-2819	584	37	consideration	consideration	NOUN
taxlaw-2819	584	38	of	of	ADP
taxlaw-2819	584	39	the	the	DET
taxlaw-2819	584	40	price	price	NOUN
taxlaw-2819	584	41	at	at	ADP
taxlaw-2819	584	42	which	which	PRON
taxlaw-2819	584	43	goods	good	NOUN
taxlaw-2819	584	44	have	have	AUX
taxlaw-2819	584	45	been	be	AUX
taxlaw-2819	584	46	invoiced	invoice	VERB
taxlaw-2819	584	47	to	to	ADP
taxlaw-2819	584	48	the	the	DET
taxlaw-2819	584	49	branch	branch	NOUN
taxlaw-2819	584	50	and	and	CCONJ
taxlaw-2819	584	51	their	their	PRON
taxlaw-2819	584	52	original	original	ADJ
taxlaw-2819	584	53	cost	cost	NOUN
taxlaw-2819	584	54	,	,	PUNCT
taxlaw-2819	584	55	and	and	CCONJ
taxlaw-2819	584	56	the	the	DET
taxlaw-2819	584	57	amounts	amount	NOUN
taxlaw-2819	584	58	charged	charge	VERB
taxlaw-2819	584	59	to	to	ADP
taxlaw-2819	584	60	the	the	DET
taxlaw-2819	584	61	branch	branch	NOUN
taxlaw-2819	584	62	for	for	ADP
taxlaw-2819	584	63	services	service	NOUN
taxlaw-2819	584	64	or	or	CCONJ
taxlaw-2819	584	65	representing	represent	VERB
taxlaw-2819	584	66	a	a	DET
taxlaw-2819	584	67	portion	portion	NOUN
taxlaw-2819	584	68	of	of	ADP
taxlaw-2819	584	69	general	general	ADJ
taxlaw-2819	584	70	overhead	overhead	ADJ
taxlaw-2819	584	71	expenses.136	expenses.136	PROPN
taxlaw-2819	584	72	carroll	carroll	PROPN
taxlaw-2819	584	73	went	go	VERB
taxlaw-2819	584	74	on	on	ADP
taxlaw-2819	584	75	to	to	ADP
taxlaw-2819	584	76	state	state	NOUN
taxlaw-2819	584	77	that	that	SCONJ
taxlaw-2819	584	78	the	the	DET
taxlaw-2819	584	79	method	method	NOUN
taxlaw-2819	584	80	of	of	ADP
taxlaw-2819	584	81	separate	separate	ADJ
taxlaw-2819	584	82	accounts	account	NOUN
taxlaw-2819	584	83	was	be	AUX
taxlaw-2819	584	84	the	the	DET
taxlaw-2819	584	85	method	method	NOUN
taxlaw-2819	584	86	normally	normally	ADV
taxlaw-2819	584	87	followed	follow	VERB
taxlaw-2819	584	88	“	"	PUNCT
taxlaw-2819	584	89	in	in	ADP
taxlaw-2819	584	90	the	the	DET
taxlaw-2819	584	91	country	country	NOUN
taxlaw-2819	584	92	which	which	PRON
taxlaw-2819	584	93	has	have	VERB
taxlaw-2819	584	94	the	the	DET
taxlaw-2819	584	95	largest	large	ADJ
taxlaw-2819	584	96	experience	experience	NOUN
taxlaw-2819	584	97	in	in	ADP
taxlaw-2819	584	98	the	the	DET
taxlaw-2819	584	99	taxation	taxation	NOUN
taxlaw-2819	584	100	of	of	ADP
taxlaw-2819	584	101	income	income	NOUN
taxlaw-2819	584	102	,	,	PUNCT
taxlaw-2819	584	103	”	"	PUNCT
taxlaw-2819	584	104	namely	namely	ADV
taxlaw-2819	584	105	the	the	DET
taxlaw-2819	584	106	united	united	ADJ
taxlaw-2819	584	107	kingdom	kingdom	NOUN
taxlaw-2819	584	108	,	,	PUNCT
taxlaw-2819	584	109	and	and	CCONJ
taxlaw-2819	584	110	characterized	characterize	VERB
taxlaw-2819	584	111	it	it	PRON
taxlaw-2819	584	112	as	as	ADP
taxlaw-2819	584	113	being	be	AUX
taxlaw-2819	584	114	the	the	DET
taxlaw-2819	584	115	method	method	NOUN
taxlaw-2819	584	116	used	use	VERB
taxlaw-2819	584	117	by	by	ADP
taxlaw-2819	584	118	countries	country	NOUN
taxlaw-2819	584	119	that	that	PRON
taxlaw-2819	584	120	have	have	VERB
taxlaw-2819	584	121	“	"	PUNCT
taxlaw-2819	584	122	accountants	accountant	NOUN
taxlaw-2819	584	123	of	of	ADP
taxlaw-2819	584	124	the	the	DET
taxlaw-2819	584	125	highest	high	ADJ
taxlaw-2819	584	126	professional	professional	ADJ
taxlaw-2819	584	127	standing	standing	NOUN
taxlaw-2819	584	128	.	.	PUNCT
taxlaw-2819	584	129	”137	”137	PUNCT
taxlaw-2819	584	130	in	in	ADP
taxlaw-2819	584	131	its	its	PRON
taxlaw-2819	584	132	official	official	ADJ
taxlaw-2819	584	133	report	report	NOUN
taxlaw-2819	584	134	,	,	PUNCT
taxlaw-2819	584	135	the	the	DET
taxlaw-2819	584	136	fiscal	fiscal	ADJ
taxlaw-2819	584	137	committee	committee	NOUN
taxlaw-2819	584	138	clarified	clarify	VERB
taxlaw-2819	584	139	that	that	SCONJ
taxlaw-2819	584	140	the	the	DET
taxlaw-2819	584	141	arm	arm	NOUN
taxlaw-2819	584	142	’s	’s	PART
taxlaw-2819	584	143	length	length	NOUN
taxlaw-2819	584	144	standard	standard	NOUN
taxlaw-2819	584	145	would	would	AUX
taxlaw-2819	584	146	be	be	AUX
taxlaw-2819	584	147	determined	determine	VERB
taxlaw-2819	584	148	by	by	ADP
taxlaw-2819	584	149	assuming	assume	VERB
taxlaw-2819	584	150	that	that	SCONJ
taxlaw-2819	584	151	the	the	DET
taxlaw-2819	584	152	pe	pe	PROPN
taxlaw-2819	584	153	were	be	AUX
taxlaw-2819	584	154	a	a	DET
taxlaw-2819	584	155	separate	separate	ADJ
taxlaw-2819	584	156	entity	entity	NOUN
taxlaw-2819	584	157	,	,	PUNCT
taxlaw-2819	584	158	thus	thus	ADV
taxlaw-2819	584	159	rejecting	reject	VERB
taxlaw-2819	584	160	the	the	DET
taxlaw-2819	584	161	global	global	ADJ
taxlaw-2819	584	162	allocation	allocation	NOUN
taxlaw-2819	584	163	approach	approach	NOUN
taxlaw-2819	584	164	articulated	articulate	VERB
taxlaw-2819	584	165	in	in	ADP
taxlaw-2819	584	166	the	the	DET
taxlaw-2819	584	167	hungary	hungary	PROPN
taxlaw-2819	584	168	-	-	PUNCT
taxlaw-2819	584	169	poland	poland	PROPN
taxlaw-2819	584	170	treaty.138	treaty.138	PROPN
taxlaw-2819	584	171	in	in	ADP
taxlaw-2819	584	172	a	a	DET
taxlaw-2819	584	173	report	report	NOUN
taxlaw-2819	584	174	issued	issue	VERB
taxlaw-2819	584	175	in	in	ADP
taxlaw-2819	584	176	june	june	PROPN
taxlaw-2819	584	177	1935	1935	NUM
taxlaw-2819	584	178	,	,	PUNCT
taxlaw-2819	584	179	the	the	DET
taxlaw-2819	584	180	fiscal	fiscal	ADJ
taxlaw-2819	584	181	committee	committee	NOUN
taxlaw-2819	584	182	endorsed	endorse	VERB
taxlaw-2819	584	183	the	the	DET
taxlaw-2819	584	184	draft	draft	NOUN
taxlaw-2819	584	185	model	model	NOUN
taxlaw-2819	584	186	income	income	NOUN
taxlaw-2819	584	187	tax	tax	NOUN
taxlaw-2819	584	188	convention	convention	NOUN
taxlaw-2819	584	189	that	that	PRON
taxlaw-2819	584	190	had	have	AUX
taxlaw-2819	584	191	been	be	AUX
taxlaw-2819	584	192	submitted	submit	VERB
taxlaw-2819	584	193	in	in	ADP
taxlaw-2819	584	194	1933.139	1933.139	NUM
taxlaw-2819	584	195	the	the	DET
taxlaw-2819	584	196	1935	1935	NUM
taxlaw-2819	584	197	revised	revise	VERB
taxlaw-2819	584	198	draft	draft	NOUN
taxlaw-2819	584	199	model	model	NOUN
taxlaw-2819	584	200	treaty	treaty	NOUN
taxlaw-2819	584	201	“	"	PUNCT
taxlaw-2819	584	202	fixed	fix	VERB
taxlaw-2819	584	203	”	"	PUNCT
taxlaw-2819	584	204	the	the	DET
taxlaw-2819	584	205	pe	pe	PROPN
taxlaw-2819	584	206	definition	definition	NOUN
taxlaw-2819	584	207	by	by	ADP
taxlaw-2819	584	208	excluding	exclude	VERB
taxlaw-2819	584	209	the	the	DET
taxlaw-2819	584	210	mere	mere	ADJ
taxlaw-2819	584	211	ownership	ownership	NOUN
taxlaw-2819	584	212	of	of	ADP
taxlaw-2819	584	213	subsidiaries	subsidiary	NOUN
taxlaw-2819	584	214	and	and	CCONJ
taxlaw-2819	584	215	limiting	limit	VERB
taxlaw-2819	584	216	the	the	DET
taxlaw-2819	584	217	business	business	NOUN
taxlaw-2819	584	218	profits	profit	NOUN
taxlaw-2819	584	219	allocable	allocable	ADJ
taxlaw-2819	584	220	to	to	ADP
taxlaw-2819	584	221	a	a	DET
taxlaw-2819	584	222	pe	pe	NOUN
taxlaw-2819	584	223	to	to	ADP
taxlaw-2819	584	224	only	only	ADV
taxlaw-2819	584	225	the	the	DET
taxlaw-2819	584	226	profits	profit	NOUN
taxlaw-2819	584	227	in	in	ADP
taxlaw-2819	584	228	the	the	DET
taxlaw-2819	584	229	company	company	NOUN
taxlaw-2819	584	230	’s	’s	PART
taxlaw-2819	584	231	separate	separate	ADJ
taxlaw-2819	584	232	accounts.140	accounts.140	PROPN
taxlaw-2819	584	233	the	the	DET
taxlaw-2819	584	234	consequence	consequence	NOUN
taxlaw-2819	584	235	of	of	ADP
taxlaw-2819	584	236	removing	remove	VERB
taxlaw-2819	584	237	subsidiaries	subsidiary	NOUN
taxlaw-2819	584	238	from	from	ADP
taxlaw-2819	584	239	the	the	DET
taxlaw-2819	584	240	definition	definition	NOUN
taxlaw-2819	584	241	of	of	ADP
taxlaw-2819	584	242	a	a	DET
taxlaw-2819	584	243	pe	pe	NOUN
taxlaw-2819	584	244	,	,	PUNCT
taxlaw-2819	584	245	determining	determine	VERB
taxlaw-2819	584	246	business	business	NOUN
taxlaw-2819	584	247	profits	profit	NOUN
taxlaw-2819	584	248	allocable	allocable	ADJ
taxlaw-2819	584	249	to	to	ADP
taxlaw-2819	584	250	the	the	DET
taxlaw-2819	584	251	subsidiary	subsidiary	NOUN
taxlaw-2819	584	252	in	in	ADP
taxlaw-2819	584	253	terms	term	NOUN
taxlaw-2819	584	254	of	of	ADP
taxlaw-2819	584	255	a	a	DET
taxlaw-2819	584	256	stand	stand	NOUN
taxlaw-2819	584	257	-	-	PUNCT
taxlaw-2819	584	258	alone	alone	ADJ
taxlaw-2819	584	259	(	(	PUNCT
taxlaw-2819	584	260	or	or	CCONJ
taxlaw-2819	584	261	onesided	onesided	ADJ
taxlaw-2819	584	262	tp	tp	NOUN
taxlaw-2819	584	263	)	)	PUNCT
taxlaw-2819	584	264	inquiry	inquiry	NOUN
taxlaw-2819	584	265	,	,	PUNCT
taxlaw-2819	584	266	essentially	essentially	ADV
taxlaw-2819	584	267	ignoring	ignore	VERB
taxlaw-2819	584	268	interim	interim	ADJ
taxlaw-2819	584	269	holding	hold	VERB
taxlaw-2819	584	270	companies	company	NOUN
taxlaw-2819	584	271	,	,	PUNCT
taxlaw-2819	584	272	and	and	CCONJ
taxlaw-2819	584	273	exempting	exempt	VERB
taxlaw-2819	584	274	royalties	royalty	NOUN
taxlaw-2819	584	275	from	from	ADP
taxlaw-2819	584	276	source	source	NOUN
taxlaw-2819	584	277	-	-	PUNCT
taxlaw-2819	584	278	based	base	VERB
taxlaw-2819	584	279	withholding	withholding	NOUN
taxlaw-2819	584	280	taxation	taxation	NOUN
taxlaw-2819	584	281	was	be	AUX
taxlaw-2819	584	282	to	to	PART
taxlaw-2819	584	283	create	create	VERB
taxlaw-2819	584	284	significant	significant	ADJ
taxlaw-2819	584	285	tax	tax	NOUN
taxlaw-2819	584	286	planning	planning	NOUN
taxlaw-2819	584	287	opportunities	opportunity	NOUN
taxlaw-2819	584	288	.	.	PUNCT
taxlaw-2819	585	1	by	by	ADP
taxlaw-2819	585	2	utilizing	utilize	VERB
taxlaw-2819	585	3	the	the	DET
taxlaw-2819	585	4	investment	investment	NOUN
taxlaw-2819	585	5	structure	structure	NOUN
taxlaw-2819	585	6	set	set	VERB
taxlaw-2819	585	7	forth	forth	ADP
taxlaw-2819	585	8	in	in	ADP
taxlaw-2819	585	9	mercantilist	mercantilist	ADJ
taxlaw-2819	585	10	paradigm	paradigm	NOUN
taxlaw-2819	585	11	example	example	NOUN
taxlaw-2819	585	12	,	,	PUNCT
taxlaw-2819	585	13	a	a	DET
taxlaw-2819	585	14	significant	significant	ADJ
taxlaw-2819	585	15	opportunity	opportunity	NOUN
taxlaw-2819	585	16	existed	exist	VERB
taxlaw-2819	585	17	to	to	PART
taxlaw-2819	585	18	base	base	VERB
taxlaw-2819	585	19	erode	erode	VERB
taxlaw-2819	585	20	the	the	DET
taxlaw-2819	585	21	colony	colony	NOUN
taxlaw-2819	585	22	country	country	NOUN
taxlaw-2819	585	23	,	,	PUNCT
taxlaw-2819	585	24	which	which	PRON
taxlaw-2819	585	25	was	be	AUX
taxlaw-2819	585	26	league	league	NOUN
taxlaw-2819	585	27	of	of	ADP
taxlaw-2819	585	28	nations	nations	PROPN
taxlaw-2819	585	29	doc	doc	PROPN
taxlaw-2819	585	30	.	.	PROPN
taxlaw-2819	585	31	c.677.1933.ii.a	c.677.1933.ii.a	PROPN
taxlaw-2819	585	32	.	.	PUNCT
taxlaw-2819	586	1	(	(	PUNCT
taxlaw-2819	586	2	1933	1933	NUM
taxlaw-2819	586	3	)	)	PUNCT
taxlaw-2819	586	4	.	.	PUNCT
taxlaw-2819	587	1	the	the	DET
taxlaw-2819	587	2	departure	departure	NOUN
taxlaw-2819	587	3	of	of	ADP
taxlaw-2819	587	4	adams	adams	PROPN
taxlaw-2819	587	5	and	and	CCONJ
taxlaw-2819	587	6	dorn	dorn	PROPN
taxlaw-2819	587	7	,	,	PUNCT
taxlaw-2819	587	8	both	both	PRON
taxlaw-2819	587	9	of	of	ADP
taxlaw-2819	587	10	whom	whom	PRON
taxlaw-2819	587	11	showed	show	VERB
taxlaw-2819	587	12	some	some	DET
taxlaw-2819	587	13	balance	balance	NOUN
taxlaw-2819	587	14	in	in	ADP
taxlaw-2819	587	15	terms	term	NOUN
taxlaw-2819	587	16	of	of	ADP
taxlaw-2819	587	17	source	source	NOUN
taxlaw-2819	587	18	-	-	PUNCT
taxlaw-2819	587	19	based	base	VERB
taxlaw-2819	587	20	taxation	taxation	NOUN
taxlaw-2819	587	21	,	,	PUNCT
taxlaw-2819	587	22	occurred	occur	VERB
taxlaw-2819	587	23	mid	mid	ADJ
taxlaw-2819	587	24	-	-	NOUN
taxlaw-2819	587	25	stream	stream	NOUN
taxlaw-2819	587	26	during	during	ADP
taxlaw-2819	587	27	the	the	DET
taxlaw-2819	587	28	transitional	transitional	ADJ
taxlaw-2819	587	29	period	period	NOUN
taxlaw-2819	587	30	when	when	SCONJ
taxlaw-2819	587	31	the	the	DET
taxlaw-2819	587	32	league	league	NOUN
taxlaw-2819	587	33	of	of	ADP
taxlaw-2819	587	34	nations	nation	NOUN
taxlaw-2819	587	35	was	be	AUX
taxlaw-2819	587	36	moving	move	VERB
taxlaw-2819	587	37	away	away	ADV
taxlaw-2819	587	38	from	from	ADP
taxlaw-2819	587	39	its	its	PRON
taxlaw-2819	587	40	1928	1928	NUM
taxlaw-2819	587	41	model	model	NOUN
taxlaw-2819	587	42	convention	convention	NOUN
taxlaw-2819	587	43	and	and	CCONJ
taxlaw-2819	587	44	towards	towards	ADP
taxlaw-2819	587	45	the	the	DET
taxlaw-2819	587	46	1935	1935	NUM
taxlaw-2819	587	47	revised	revise	VERB
taxlaw-2819	587	48	draft	draft	NOUN
taxlaw-2819	587	49	model	model	NOUN
taxlaw-2819	587	50	treaty	treaty	NOUN
taxlaw-2819	587	51	.	.	PUNCT
taxlaw-2819	588	1	134	134	NUM
taxlaw-2819	588	2	league	league	PROPN
taxlaw-2819	588	3	1933	1933	NUM
taxlaw-2819	588	4	report	report	NOUN
taxlaw-2819	588	5	,	,	PUNCT
taxlaw-2819	588	6	supra	supra	PROPN
taxlaw-2819	588	7	note	note	PROPN
taxlaw-2819	588	8	133	133	NUM
taxlaw-2819	588	9	,	,	PUNCT
taxlaw-2819	588	10	at	at	ADP
taxlaw-2819	588	11	3–4	3–4	NUM
taxlaw-2819	588	12	.	.	NOUN
taxlaw-2819	588	13	135	135	NUM
taxlaw-2819	589	1	i	i	PRON
taxlaw-2819	589	2	d.	d.	NOUN
taxlaw-2819	589	3	at	at	ADP
taxlaw-2819	589	4	2	2	NUM
taxlaw-2819	589	5	(	(	PUNCT
taxlaw-2819	589	6	emphasis	emphasis	NOUN
taxlaw-2819	589	7	added	add	VERB
taxlaw-2819	589	8	)	)	PUNCT
taxlaw-2819	589	9	.	.	PUNCT
taxlaw-2819	590	1	136	136	NUM
taxlaw-2819	590	2	4mitchell	4mitchell	NUM
taxlaw-2819	590	3	b.	b.	PROPN
taxlaw-2819	590	4	carroll	carroll	PROPN
taxlaw-2819	590	5	,	,	PUNCT
taxlaw-2819	590	6	league	league	PROPN
taxlaw-2819	590	7	of	of	ADP
taxlaw-2819	590	8	nations	nations	PROPN
taxlaw-2819	590	9	fiscal	fiscal	ADJ
taxlaw-2819	590	10	comm	comm	NOUN
taxlaw-2819	590	11	.	.	PUNCT
taxlaw-2819	590	12	,	,	PUNCT
taxlaw-2819	590	13	taxation	taxation	NOUN
taxlaw-2819	590	14	of	of	ADP
taxlaw-2819	590	15	foreign	foreign	ADJ
taxlaw-2819	590	16	and	and	CCONJ
taxlaw-2819	590	17	national	national	ADJ
taxlaw-2819	590	18	enterprises	enterprise	NOUN
taxlaw-2819	590	19	45	45	NUM
taxlaw-2819	590	20	(	(	PUNCT
taxlaw-2819	590	21	1933	1933	NUM
taxlaw-2819	590	22	)	)	PUNCT
taxlaw-2819	590	23	137	137	NUM
taxlaw-2819	591	1	i	i	PRON
taxlaw-2819	591	2	d.	d.	PROPN
taxlaw-2819	591	3	at	at	ADP
taxlaw-2819	591	4	47	47	NUM
taxlaw-2819	591	5	.	.	PUNCT
taxlaw-2819	592	1	138	138	NUM
taxlaw-2819	592	2	see	see	PROPN
taxlaw-2819	592	3	league	league	PROPN
taxlaw-2819	592	4	1933	1933	NUM
taxlaw-2819	592	5	report	report	NOUN
taxlaw-2819	592	6	,	,	PUNCT
taxlaw-2819	592	7	supra	supra	PROPN
taxlaw-2819	592	8	note	note	PROPN
taxlaw-2819	592	9	133	133	NUM
taxlaw-2819	592	10	,	,	PUNCT
taxlaw-2819	592	11	at	at	ADP
taxlaw-2819	592	12	2	2	NUM
taxlaw-2819	592	13	.	.	NOUN
taxlaw-2819	592	14	139	139	NUM
taxlaw-2819	592	15	fiscal	fiscal	ADJ
taxlaw-2819	592	16	comm	comm	NOUN
taxlaw-2819	592	17	.	.	PUNCT
taxlaw-2819	592	18	,	,	PUNCT
taxlaw-2819	592	19	report	report	VERB
taxlaw-2819	592	20	to	to	ADP
taxlaw-2819	592	21	the	the	DET
taxlaw-2819	592	22	council	council	NOUN
taxlaw-2819	592	23	on	on	ADP
taxlaw-2819	592	24	the	the	DET
taxlaw-2819	592	25	fifth	fifth	ADJ
taxlaw-2819	592	26	session	session	NOUN
taxlaw-2819	592	27	of	of	ADP
taxlaw-2819	592	28	the	the	DET
taxlaw-2819	592	29	committee	committee	NOUN
taxlaw-2819	592	30	,	,	PUNCT
taxlaw-2819	592	31	league	league	PROPN
taxlaw-2819	592	32	of	of	ADP
taxlaw-2819	592	33	nations	nations	PROPN
taxlaw-2819	592	34	doc	doc	PROPN
taxlaw-2819	592	35	.	.	PROPN
taxlaw-2819	592	36	c.252m.124.1935.ii.a	c.252m.124.1935.ii.a	PROPN
taxlaw-2819	592	37	.	.	PUNCT
taxlaw-2819	593	1	(	(	PUNCT
taxlaw-2819	593	2	1935	1935	NUM
taxlaw-2819	593	3	)	)	PUNCT
taxlaw-2819	593	4	,	,	PUNCT
taxlaw-2819	593	5	at	at	ADP
taxlaw-2819	593	6	3	3	NUM
taxlaw-2819	593	7	,	,	PUNCT
taxlaw-2819	593	8	5–7	5–7	NOUN
taxlaw-2819	593	9	.	.	NOUN
taxlaw-2819	593	10	140	140	NUM
taxlaw-2819	594	1	i	i	PRON
taxlaw-2819	594	2	d.	d.	VERB
taxlaw-2819	594	3	at	at	ADP
taxlaw-2819	594	4	5	5	NUM
taxlaw-2819	594	5	-	-	SYM
taxlaw-2819	594	6	6	6	NUM
taxlaw-2819	594	7	.	.	SYM
taxlaw-2819	594	8	30	30	NUM
taxlaw-2819	594	9	columbia	columbia	PROPN
taxlaw-2819	594	10	journal	journal	PROPN
taxlaw-2819	594	11	of	of	ADP
taxlaw-2819	594	12	tax	tax	NOUN
taxlaw-2819	594	13	law	law	NOUN
taxlaw-2819	594	14	[	[	X
taxlaw-2819	594	15	vol.5:1	vol.5:1	NOUN
taxlaw-2819	594	16	the	the	DET
taxlaw-2819	594	17	desired	desire	VERB
taxlaw-2819	594	18	objective	objective	NOUN
taxlaw-2819	594	19	of	of	ADP
taxlaw-2819	594	20	the	the	DET
taxlaw-2819	594	21	framers	framer	NOUN
taxlaw-2819	594	22	(	(	PUNCT
taxlaw-2819	594	23	principally	principally	ADV
taxlaw-2819	594	24	imperial	imperial	ADJ
taxlaw-2819	594	25	countries	country	NOUN
taxlaw-2819	594	26	)	)	PUNCT
taxlaw-2819	594	27	of	of	ADP
taxlaw-2819	594	28	the	the	DET
taxlaw-2819	594	29	foundational	foundational	PROPN
taxlaw-2819	594	30	premise.141	premise.141	PROPN
taxlaw-2819	594	31	carroll	carroll	NOUN
taxlaw-2819	594	32	would	would	AUX
taxlaw-2819	594	33	later	later	ADV
taxlaw-2819	594	34	say	say	VERB
taxlaw-2819	594	35	that	that	SCONJ
taxlaw-2819	594	36	“	"	PUNCT
taxlaw-2819	594	37	the	the	DET
taxlaw-2819	594	38	advocates	advocate	NOUN
taxlaw-2819	594	39	of	of	ADP
taxlaw-2819	594	40	the	the	DET
taxlaw-2819	594	41	method	method	NOUN
taxlaw-2819	594	42	of	of	ADP
taxlaw-2819	594	43	separate	separate	ADJ
taxlaw-2819	594	44	accounting	accounting	NOUN
taxlaw-2819	594	45	as	as	ADP
taxlaw-2819	594	46	the	the	DET
taxlaw-2819	594	47	basic	basic	ADJ
taxlaw-2819	594	48	method	method	NOUN
taxlaw-2819	594	49	for	for	ADP
taxlaw-2819	594	50	allocating	allocate	VERB
taxlaw-2819	594	51	taxable	taxable	ADJ
taxlaw-2819	594	52	income	income	NOUN
taxlaw-2819	594	53	have	have	AUX
taxlaw-2819	594	54	won	win	VERB
taxlaw-2819	594	55	a	a	DET
taxlaw-2819	594	56	decided	decide	VERB
taxlaw-2819	594	57	victory	victory	NOUN
taxlaw-2819	594	58	in	in	ADP
taxlaw-2819	594	59	the	the	DET
taxlaw-2819	594	60	international	international	ADJ
taxlaw-2819	594	61	sphere	sphere	NOUN
taxlaw-2819	594	62	over	over	ADP
taxlaw-2819	594	63	the	the	DET
taxlaw-2819	594	64	supporters	supporter	NOUN
taxlaw-2819	594	65	of	of	ADP
taxlaw-2819	594	66	fractional	fractional	ADJ
taxlaw-2819	594	67	apportionment	apportionment	NOUN
taxlaw-2819	594	68	”	"	PUNCT
taxlaw-2819	594	69	and	and	CCONJ
taxlaw-2819	594	70	that	that	DET
taxlaw-2819	594	71	fractional	fractional	ADJ
taxlaw-2819	594	72	apportionment	apportionment	NOUN
taxlaw-2819	594	73	“	"	PUNCT
taxlaw-2819	594	74	had	have	AUX
taxlaw-2819	594	75	been	be	AUX
taxlaw-2819	594	76	relegated	relegate	VERB
taxlaw-2819	594	77	to	to	ADP
taxlaw-2819	594	78	the	the	DET
taxlaw-2819	594	79	place	place	NOUN
taxlaw-2819	594	80	of	of	ADP
taxlaw-2819	594	81	a	a	DET
taxlaw-2819	594	82	last	last	ADJ
taxlaw-2819	594	83	-	-	PUNCT
taxlaw-2819	594	84	resort	resort	NOUN
taxlaw-2819	594	85	measure	measure	NOUN
taxlaw-2819	594	86	in	in	ADP
taxlaw-2819	594	87	the	the	DET
taxlaw-2819	594	88	international	international	ADJ
taxlaw-2819	594	89	sphere	sphere	NOUN
taxlaw-2819	594	90	.	.	PUNCT
taxlaw-2819	594	91	”	"	PUNCT
taxlaw-2819	595	1	142	142	NUM
taxlaw-2819	595	2	in	in	ADP
taxlaw-2819	595	3	applying	apply	VERB
taxlaw-2819	595	4	the	the	DET
taxlaw-2819	595	5	arm	arm	NOUN
taxlaw-2819	595	6	’s	’s	PART
taxlaw-2819	595	7	length	length	NOUN
taxlaw-2819	595	8	method	method	NOUN
taxlaw-2819	595	9	,	,	PUNCT
taxlaw-2819	595	10	carroll	carroll	NOUN
taxlaw-2819	595	11	consistently	consistently	ADV
taxlaw-2819	595	12	employed	employ	VERB
taxlaw-2819	595	13	transactional	transactional	ADJ
taxlaw-2819	595	14	methods	method	NOUN
taxlaw-2819	595	15	or	or	CCONJ
taxlaw-2819	595	16	one	one	NUM
taxlaw-2819	595	17	-	-	PUNCT
taxlaw-2819	595	18	sided	sided	ADJ
taxlaw-2819	595	19	tp	tp	NOUN
taxlaw-2819	595	20	methods	method	NOUN
taxlaw-2819	595	21	,	,	PUNCT
taxlaw-2819	595	22	as	as	SCONJ
taxlaw-2819	595	23	he	he	PRON
taxlaw-2819	595	24	considered	consider	VERB
taxlaw-2819	595	25	a	a	DET
taxlaw-2819	595	26	profit	profit	NOUN
taxlaw-2819	595	27	split	split	NOUN
taxlaw-2819	595	28	(	(	PUNCT
taxlaw-2819	595	29	a	a	DET
taxlaw-2819	595	30	two	two	NUM
taxlaw-2819	595	31	-	-	PUNCT
taxlaw-2819	595	32	sided	sided	ADJ
taxlaw-2819	595	33	tp	tp	NOUN
taxlaw-2819	595	34	method	method	PROPN
taxlaw-2819	595	35	)	)	PUNCT
taxlaw-2819	595	36	as	as	ADP
taxlaw-2819	595	37	a	a	DET
taxlaw-2819	595	38	“	"	PUNCT
taxlaw-2819	595	39	rarely	rarely	ADV
taxlaw-2819	595	40	used	use	VERB
taxlaw-2819	595	41	”	"	PUNCT
taxlaw-2819	595	42	method	method	NOUN
taxlaw-2819	595	43	that	that	PRON
taxlaw-2819	595	44	would	would	AUX
taxlaw-2819	595	45	only	only	ADV
taxlaw-2819	595	46	be	be	AUX
taxlaw-2819	595	47	utilized	utilize	VERB
taxlaw-2819	595	48	if	if	SCONJ
taxlaw-2819	595	49	no	no	DET
taxlaw-2819	595	50	other	other	ADJ
taxlaw-2819	595	51	transactional	transactional	ADJ
taxlaw-2819	595	52	comparable	comparable	ADJ
taxlaw-2819	595	53	could	could	AUX
taxlaw-2819	595	54	be	be	AUX
taxlaw-2819	595	55	found.143	found.143	ADP
taxlaw-2819	595	56	the	the	DET
taxlaw-2819	595	57	international	international	ADJ
taxlaw-2819	595	58	paradigm	paradigm	NOUN
taxlaw-2819	595	59	that	that	PRON
taxlaw-2819	595	60	framed	frame	VERB
taxlaw-2819	595	61	subsequent	subsequent	ADJ
taxlaw-2819	595	62	discussions	discussion	NOUN
taxlaw-2819	595	63	between	between	ADP
taxlaw-2819	595	64	developed	developed	ADJ
taxlaw-2819	595	65	and	and	CCONJ
taxlaw-2819	595	66	developing	develop	VERB
taxlaw-2819	595	67	nations	nation	NOUN
taxlaw-2819	595	68	would	would	AUX
taxlaw-2819	595	69	contain	contain	VERB
taxlaw-2819	595	70	the	the	DET
taxlaw-2819	595	71	elements	element	NOUN
taxlaw-2819	595	72	of	of	ADP
taxlaw-2819	595	73	the	the	DET
taxlaw-2819	595	74	foundational	foundational	ADJ
taxlaw-2819	595	75	premise.144	premise.144	PROPN
taxlaw-2819	595	76	in	in	ADP
taxlaw-2819	595	77	concert	concert	NOUN
taxlaw-2819	595	78	,	,	PUNCT
taxlaw-2819	595	79	these	these	DET
taxlaw-2819	595	80	elements	element	NOUN
taxlaw-2819	595	81	of	of	ADP
taxlaw-2819	595	82	the	the	DET
taxlaw-2819	595	83	1935	1935	NUM
taxlaw-2819	595	84	revised	revise	VERB
taxlaw-2819	595	85	draft	draft	NOUN
taxlaw-2819	595	86	model	model	NOUN
taxlaw-2819	595	87	treaty	treaty	NOUN
taxlaw-2819	595	88	shifted	shift	VERB
taxlaw-2819	595	89	the	the	DET
taxlaw-2819	595	90	balance	balance	NOUN
taxlaw-2819	595	91	of	of	ADP
taxlaw-2819	595	92	power	power	NOUN
taxlaw-2819	595	93	away	away	ADV
taxlaw-2819	595	94	from	from	ADP
taxlaw-2819	595	95	source	source	NOUN
taxlaw-2819	595	96	countries	country	NOUN
taxlaw-2819	595	97	and	and	CCONJ
taxlaw-2819	595	98	toward	toward	ADP
taxlaw-2819	595	99	the	the	DET
taxlaw-2819	595	100	country	country	NOUN
taxlaw-2819	595	101	of	of	ADP
taxlaw-2819	595	102	residence	residence	NOUN
taxlaw-2819	595	103	.	.	PUNCT
taxlaw-2819	596	1	member	member	NOUN
taxlaw-2819	596	2	nations	nation	NOUN
taxlaw-2819	596	3	were	be	AUX
taxlaw-2819	596	4	dutifully	dutifully	ADV
taxlaw-2819	596	5	conforming.145	conforming.145	VERB
taxlaw-2819	596	6	the	the	DET
taxlaw-2819	596	7	net	net	ADJ
taxlaw-2819	596	8	result	result	NOUN
taxlaw-2819	596	9	of	of	ADP
taxlaw-2819	596	10	the	the	DET
taxlaw-2819	596	11	1935	1935	NUM
taxlaw-2819	596	12	revised	revise	VERB
taxlaw-2819	596	13	draft	draft	NOUN
taxlaw-2819	596	14	model	model	NOUN
taxlaw-2819	596	15	treaty	treaty	NOUN
taxlaw-2819	596	16	was	be	AUX
taxlaw-2819	596	17	that	that	SCONJ
taxlaw-2819	596	18	the	the	DET
taxlaw-2819	596	19	bilateral	bilateral	ADJ
taxlaw-2819	596	20	principles	principle	NOUN
taxlaw-2819	596	21	had	have	AUX
taxlaw-2819	596	22	been	be	AUX
taxlaw-2819	596	23	established	establish	VERB
taxlaw-2819	596	24	for	for	ADP
taxlaw-2819	596	25	the	the	DET
taxlaw-2819	596	26	legitimacy	legitimacy	NOUN
taxlaw-2819	596	27	of	of	ADP
taxlaw-2819	596	28	residence	residence	NOUN
taxlaw-2819	596	29	-	-	PUNCT
taxlaw-2819	596	30	based	base	VERB
taxlaw-2819	596	31	taxation	taxation	NOUN
taxlaw-2819	596	32	.	.	PUNCT
taxlaw-2819	597	1	in	in	ADP
taxlaw-2819	597	2	the	the	DET
taxlaw-2819	597	3	process	process	NOUN
taxlaw-2819	597	4	of	of	ADP
taxlaw-2819	597	5	developing	develop	VERB
taxlaw-2819	597	6	tp	tp	ADP
taxlaw-2819	597	7	policies	policy	NOUN
taxlaw-2819	597	8	to	to	PART
taxlaw-2819	597	9	remove	remove	VERB
taxlaw-2819	597	10	residual	residual	ADJ
taxlaw-2819	597	11	income	income	NOUN
taxlaw-2819	597	12	from	from	ADP
taxlaw-2819	597	13	source	source	NOUN
taxlaw-2819	597	14	countries	country	NOUN
taxlaw-2819	597	15	and	and	CCONJ
taxlaw-2819	597	16	allocating	allocate	VERB
taxlaw-2819	597	17	it	it	PRON
taxlaw-2819	597	18	to	to	ADP
taxlaw-2819	597	19	the	the	DET
taxlaw-2819	597	20	residence	residence	NOUN
taxlaw-2819	597	21	country	country	NOUN
taxlaw-2819	597	22	(	(	PUNCT
taxlaw-2819	597	23	including	include	VERB
taxlaw-2819	597	24	interim	interim	ADJ
taxlaw-2819	597	25	holding	hold	VERB
taxlaw-2819	597	26	companies	company	NOUN
taxlaw-2819	597	27	in	in	ADP
taxlaw-2819	597	28	third	third	ADJ
taxlaw-2819	597	29	countries	country	NOUN
taxlaw-2819	597	30	treated	treat	VERB
taxlaw-2819	597	31	as	as	ADP
taxlaw-2819	597	32	a	a	DET
taxlaw-2819	597	33	residence	residence	NOUN
taxlaw-2819	597	34	country	country	NOUN
taxlaw-2819	597	35	)	)	PUNCT
taxlaw-2819	597	36	mnes	mne	NOUN
taxlaw-2819	597	37	were	be	AUX
taxlaw-2819	597	38	implementing	implement	VERB
taxlaw-2819	597	39	the	the	DET
taxlaw-2819	597	40	policies	policy	NOUN
taxlaw-2819	597	41	specifically	specifically	ADV
taxlaw-2819	597	42	approved	approve	VERB
taxlaw-2819	597	43	and	and	CCONJ
taxlaw-2819	597	44	prescribed	prescribe	VERB
taxlaw-2819	597	45	by	by	ADP
taxlaw-2819	597	46	the	the	DET
taxlaw-2819	597	47	league	league	NOUN
taxlaw-2819	597	48	of	of	ADP
taxlaw-2819	597	49	nations	nation	NOUN
taxlaw-2819	597	50	.	.	PUNCT
taxlaw-2819	598	1	indeed	indeed	ADV
taxlaw-2819	598	2	,	,	PUNCT
taxlaw-2819	598	3	if	if	SCONJ
taxlaw-2819	598	4	they	they	PRON
taxlaw-2819	598	5	were	be	AUX
taxlaw-2819	598	6	to	to	PART
taxlaw-2819	598	7	have	have	AUX
taxlaw-2819	598	8	done	do	VERB
taxlaw-2819	598	9	otherwise	otherwise	ADV
taxlaw-2819	598	10	,	,	PUNCT
taxlaw-2819	598	11	application	application	NOUN
taxlaw-2819	598	12	of	of	ADP
taxlaw-2819	598	13	the	the	DET
taxlaw-2819	598	14	mutual	mutual	ADJ
taxlaw-2819	598	15	agreement	agreement	NOUN
taxlaw-2819	598	16	provisions	provision	NOUN
taxlaw-2819	598	17	of	of	ADP
taxlaw-2819	598	18	the	the	DET
taxlaw-2819	598	19	model	model	NOUN
taxlaw-2819	598	20	treaties	treaty	NOUN
taxlaw-2819	598	21	would	would	AUX
taxlaw-2819	598	22	have	have	AUX
taxlaw-2819	598	23	enforced	enforce	VERB
taxlaw-2819	598	24	such	such	ADJ
taxlaw-2819	598	25	policy	policy	NOUN
taxlaw-2819	598	26	orientation	orientation	NOUN
taxlaw-2819	598	27	.	.	PUNCT
taxlaw-2819	599	1	viii	viii	PROPN
taxlaw-2819	599	2	.	.	PUNCT
taxlaw-2819	600	1	homeless	homeless	ADJ
taxlaw-2819	600	2	income	income	NOUN
taxlaw-2819	600	3	:	:	PUNCT
taxlaw-2819	600	4	the	the	DET
taxlaw-2819	600	5	nagging	nagging	ADJ
taxlaw-2819	600	6	reality	reality	NOUN
taxlaw-2819	600	7	check	check	NOUN
taxlaw-2819	600	8	while	while	SCONJ
taxlaw-2819	600	9	the	the	DET
taxlaw-2819	600	10	residence	residence	NOUN
taxlaw-2819	600	11	-	-	PUNCT
taxlaw-2819	600	12	based	base	VERB
taxlaw-2819	600	13	paradigm	paradigm	NOUN
taxlaw-2819	600	14	may	may	AUX
taxlaw-2819	600	15	have	have	AUX
taxlaw-2819	600	16	been	be	AUX
taxlaw-2819	600	17	established	establish	VERB
taxlaw-2819	600	18	,	,	PUNCT
taxlaw-2819	600	19	there	there	PRON
taxlaw-2819	600	20	was	be	VERB
taxlaw-2819	600	21	a	a	DET
taxlaw-2819	600	22	problem	problem	NOUN
taxlaw-2819	600	23	.	.	PUNCT
taxlaw-2819	601	1	the	the	DET
taxlaw-2819	601	2	model	model	NOUN
taxlaw-2819	601	3	encouraged	encourage	VERB
taxlaw-2819	601	4	mnes	mne	NOUN
taxlaw-2819	601	5	to	to	PART
taxlaw-2819	601	6	remove	remove	VERB
taxlaw-2819	601	7	earnings	earning	NOUN
taxlaw-2819	601	8	from	from	ADP
taxlaw-2819	601	9	“	"	PUNCT
taxlaw-2819	601	10	floatable	floatable	ADJ
taxlaw-2819	601	11	capital	capital	NOUN
taxlaw-2819	601	12	”	"	PUNCT
taxlaw-2819	601	13	out	out	ADP
taxlaw-2819	601	14	of	of	ADP
taxlaw-2819	601	15	the	the	DET
taxlaw-2819	601	16	source	source	NOUN
taxlaw-2819	601	17	country	country	NOUN
taxlaw-2819	601	18	and	and	CCONJ
taxlaw-2819	601	19	create	create	VERB
taxlaw-2819	601	20	homeless	homeless	ADJ
taxlaw-2819	601	21	income	income	NOUN
taxlaw-2819	601	22	.	.	PUNCT
taxlaw-2819	602	1	the	the	DET
taxlaw-2819	602	2	purpose	purpose	NOUN
taxlaw-2819	602	3	behind	behind	ADP
taxlaw-2819	602	4	the	the	DET
taxlaw-2819	602	5	1928	1928	NUM
taxlaw-2819	602	6	model	model	NOUN
taxlaw-2819	602	7	tax	tax	NOUN
taxlaw-2819	602	8	treaty	treaty	NOUN
taxlaw-2819	602	9	was	be	AUX
taxlaw-2819	602	10	to	to	PART
taxlaw-2819	602	11	avoid	avoid	VERB
taxlaw-2819	602	12	double	double	ADJ
taxlaw-2819	602	13	taxation	taxation	NOUN
taxlaw-2819	602	14	,	,	PUNCT
taxlaw-2819	602	15	not	not	PART
taxlaw-2819	602	16	to	to	PART
taxlaw-2819	602	17	create	create	VERB
taxlaw-2819	602	18	non	non	ADJ
taxlaw-2819	602	19	-	-	NOUN
taxlaw-2819	602	20	taxation	taxation	NOUN
taxlaw-2819	602	21	.	.	PUNCT
taxlaw-2819	603	1	yet	yet	ADV
taxlaw-2819	603	2	,	,	PUNCT
taxlaw-2819	603	3	the	the	DET
taxlaw-2819	603	4	creation	creation	NOUN
taxlaw-2819	603	5	of	of	ADP
taxlaw-2819	603	6	homeless	homeless	ADJ
taxlaw-2819	603	7	income	income	NOUN
taxlaw-2819	603	8	is	be	AUX
taxlaw-2819	603	9	exactly	exactly	ADV
taxlaw-2819	603	10	what	what	PRON
taxlaw-2819	603	11	occurred	occur	VERB
taxlaw-2819	603	12	as	as	ADP
taxlaw-2819	603	13	a	a	DET
taxlaw-2819	603	14	result	result	NOUN
taxlaw-2819	603	15	of	of	ADP
taxlaw-2819	603	16	the	the	DET
taxlaw-2819	603	17	five	five	NUM
taxlaw-2819	603	18	elements	element	NOUN
taxlaw-2819	603	19	noted	note	VERB
taxlaw-2819	603	20	above.146	above.146	SCONJ
taxlaw-2819	603	21	a	a	DET
taxlaw-2819	603	22	“	"	PUNCT
taxlaw-2819	603	23	no	no	DET
taxlaw-2819	603	24	taxation	taxation	NOUN
taxlaw-2819	603	25	result	result	NOUN
taxlaw-2819	603	26	”	"	PUNCT
taxlaw-2819	603	27	was	be	AUX
taxlaw-2819	603	28	viewed	view	VERB
taxlaw-2819	603	29	as	as	ADP
taxlaw-2819	603	30	a	a	DET
taxlaw-2819	603	31	mistake	mistake	NOUN
taxlaw-2819	603	32	,	,	PUNCT
taxlaw-2819	603	33	a	a	DET
taxlaw-2819	603	34	fiscal	fiscal	ADJ
taxlaw-2819	603	35	fraud.147	fraud.147	NOUN
taxlaw-2819	603	36	of	of	ADP
taxlaw-2819	603	37	course	course	NOUN
taxlaw-2819	603	38	,	,	PUNCT
taxlaw-2819	603	39	this	this	PRON
taxlaw-2819	603	40	was	be	AUX
taxlaw-2819	603	41	a	a	DET
taxlaw-2819	603	42	rather	rather	ADV
taxlaw-2819	603	43	contradictory	contradictory	ADJ
taxlaw-2819	603	44	conclusion	conclusion	NOUN
taxlaw-2819	603	45	to	to	ADP
taxlaw-2819	603	46	the	the	DET
taxlaw-2819	603	47	process	process	NOUN
taxlaw-2819	603	48	that	that	PRON
taxlaw-2819	603	49	facilitated	facilitate	VERB
taxlaw-2819	603	50	the	the	DET
taxlaw-2819	603	51	creation	creation	NOUN
taxlaw-2819	603	52	of	of	ADP
taxlaw-2819	603	53	homeless	homeless	ADJ
taxlaw-2819	603	54	141	141	NUM
taxlaw-2819	603	55	see	see	NOUN
taxlaw-2819	603	56	infra	infra	NOUN
taxlaw-2819	603	57	parts	part	NOUN
taxlaw-2819	603	58	iv	iv	X
taxlaw-2819	603	59	and	and	CCONJ
taxlaw-2819	603	60	vi	vi	NOUN
taxlaw-2819	603	61	.	.	PROPN
taxlaw-2819	603	62	142	142	NUM
taxlaw-2819	603	63	carroll	carroll	PROPN
taxlaw-2819	603	64	,	,	PUNCT
taxlaw-2819	603	65	supra	supra	PROPN
taxlaw-2819	603	66	note	note	PROPN
taxlaw-2819	603	67	23	23	NUM
taxlaw-2819	603	68	,	,	PUNCT
taxlaw-2819	603	69	at	at	ADP
taxlaw-2819	603	70	473	473	NUM
taxlaw-2819	603	71	,	,	PUNCT
taxlaw-2819	603	72	473	473	NUM
taxlaw-2819	603	73	n.4	n.4	VERB
taxlaw-2819	603	74	.	.	PUNCT
taxlaw-2819	604	1	the	the	DET
taxlaw-2819	604	2	role	role	NOUN
taxlaw-2819	604	3	of	of	ADP
taxlaw-2819	604	4	carroll	carroll	NOUN
taxlaw-2819	604	5	should	should	AUX
taxlaw-2819	604	6	not	not	PART
taxlaw-2819	604	7	be	be	AUX
taxlaw-2819	604	8	underestimated	underestimate	VERB
taxlaw-2819	604	9	.	.	PUNCT
taxlaw-2819	605	1	he	he	PRON
taxlaw-2819	605	2	drafted	draft	VERB
taxlaw-2819	605	3	model	model	NOUN
taxlaw-2819	605	4	1	1	NUM
taxlaw-2819	605	5	-	-	SYM
taxlaw-2819	605	6	b	b	NOUN
taxlaw-2819	605	7	of	of	ADP
taxlaw-2819	605	8	the	the	DET
taxlaw-2819	605	9	1928	1928	NUM
taxlaw-2819	605	10	model	model	NOUN
taxlaw-2819	605	11	tax	tax	NOUN
taxlaw-2819	605	12	treaty	treaty	NOUN
taxlaw-2819	605	13	for	for	ADP
taxlaw-2819	605	14	adams	adams	PROPN
taxlaw-2819	605	15	.	.	PUNCT
taxlaw-2819	606	1	carroll	carroll	PROPN
taxlaw-2819	606	2	,	,	PUNCT
taxlaw-2819	606	3	supra	supra	PROPN
taxlaw-2819	606	4	note	note	PROPN
taxlaw-2819	606	5	133	133	NUM
taxlaw-2819	606	6	,	,	PUNCT
taxlaw-2819	606	7	at	at	ADP
taxlaw-2819	606	8	32	32	NUM
taxlaw-2819	606	9	.	.	PUNCT
taxlaw-2819	607	1	carroll	carroll	PROPN
taxlaw-2819	607	2	’s	’s	PART
taxlaw-2819	607	3	study	study	NOUN
taxlaw-2819	607	4	of	of	ADP
taxlaw-2819	607	5	attribution	attribution	NOUN
taxlaw-2819	607	6	of	of	ADP
taxlaw-2819	607	7	profits	profit	NOUN
taxlaw-2819	607	8	was	be	AUX
taxlaw-2819	607	9	very	very	ADV
taxlaw-2819	607	10	significant	significant	ADJ
taxlaw-2819	607	11	in	in	ADP
taxlaw-2819	607	12	framing	frame	VERB
taxlaw-2819	607	13	acceptance	acceptance	NOUN
taxlaw-2819	607	14	of	of	ADP
taxlaw-2819	607	15	the	the	DET
taxlaw-2819	607	16	arm	arm	NOUN
taxlaw-2819	607	17	’s	’s	PART
taxlaw-2819	607	18	length	length	NOUN
taxlaw-2819	607	19	standard	standard	NOUN
taxlaw-2819	607	20	by	by	ADP
taxlaw-2819	607	21	the	the	DET
taxlaw-2819	607	22	league	league	NOUN
taxlaw-2819	607	23	of	of	ADP
taxlaw-2819	607	24	nations	nation	NOUN
taxlaw-2819	607	25	.	.	PUNCT
taxlaw-2819	608	1	see	see	VERB
taxlaw-2819	608	2	i	i	PRON
taxlaw-2819	608	3	d.	d.	PROPN
taxlaw-2819	608	4	at	at	ADP
taxlaw-2819	608	5	70–71	70–71	PROPN
taxlaw-2819	608	6	.	.	PUNCT
taxlaw-2819	609	1	he	he	PRON
taxlaw-2819	609	2	was	be	AUX
taxlaw-2819	609	3	the	the	DET
taxlaw-2819	609	4	president	president	NOUN
taxlaw-2819	609	5	of	of	ADP
taxlaw-2819	609	6	the	the	DET
taxlaw-2819	609	7	fiscal	fiscal	ADJ
taxlaw-2819	609	8	committee	committee	NOUN
taxlaw-2819	609	9	of	of	ADP
taxlaw-2819	609	10	the	the	DET
taxlaw-2819	609	11	league	league	NOUN
taxlaw-2819	609	12	of	of	ADP
taxlaw-2819	609	13	nations	nation	NOUN
taxlaw-2819	609	14	from	from	ADP
taxlaw-2819	609	15	1938	1938	NUM
taxlaw-2819	609	16	to	to	ADP
taxlaw-2819	609	17	1946	1946	NUM
taxlaw-2819	609	18	.	.	PUNCT
taxlaw-2819	610	1	i	i	PRON
taxlaw-2819	610	2	d.	d.	PROPN
taxlaw-2819	610	3	at	at	ADP
taxlaw-2819	610	4	71	71	NUM
taxlaw-2819	610	5	.	.	PUNCT
taxlaw-2819	611	1	he	he	PRON
taxlaw-2819	611	2	was	be	AUX
taxlaw-2819	611	3	the	the	DET
taxlaw-2819	611	4	first	first	ADJ
taxlaw-2819	611	5	president	president	NOUN
taxlaw-2819	611	6	of	of	ADP
taxlaw-2819	611	7	the	the	DET
taxlaw-2819	611	8	international	international	ADJ
taxlaw-2819	611	9	fiscal	fiscal	ADJ
taxlaw-2819	611	10	association	association	NOUN
taxlaw-2819	611	11	.	.	PUNCT
taxlaw-2819	612	1	i	i	PRON
taxlaw-2819	612	2	d.	d.	PROPN
taxlaw-2819	612	3	at	at	ADP
taxlaw-2819	612	4	32	32	NUM
taxlaw-2819	612	5	.	.	PUNCT
taxlaw-2819	613	1	carroll	carroll	PROPN
taxlaw-2819	613	2	was	be	AUX
taxlaw-2819	613	3	present	present	ADJ
taxlaw-2819	613	4	in	in	ADP
taxlaw-2819	613	5	the	the	DET
taxlaw-2819	613	6	drafting	drafting	NOUN
taxlaw-2819	613	7	of	of	ADP
taxlaw-2819	613	8	the	the	DET
taxlaw-2819	613	9	1963	1963	NUM
taxlaw-2819	613	10	oecd	oecd	PROPN
taxlaw-2819	613	11	model	model	NOUN
taxlaw-2819	613	12	convention	convention	PROPN
taxlaw-2819	613	13	.	.	PUNCT
taxlaw-2819	614	1	he	he	PRON
taxlaw-2819	614	2	was	be	AUX
taxlaw-2819	614	3	also	also	ADV
taxlaw-2819	614	4	present	present	ADJ
taxlaw-2819	614	5	in	in	ADP
taxlaw-2819	614	6	the	the	DET
taxlaw-2819	614	7	meetings	meeting	NOUN
taxlaw-2819	614	8	with	with	ADP
taxlaw-2819	614	9	stanley	stanley	PROPN
taxlaw-2819	614	10	surrey	surrey	PROPN
taxlaw-2819	614	11	to	to	PART
taxlaw-2819	614	12	develop	develop	VERB
taxlaw-2819	614	13	the	the	DET
taxlaw-2819	614	14	u.n	u.n	PROPN
taxlaw-2819	614	15	.	.	PROPN
taxlaw-2819	614	16	model	model	PROPN
taxlaw-2819	614	17	treaty	treaty	PROPN
taxlaw-2819	614	18	.	.	PUNCT
taxlaw-2819	615	1	u.n	u.n	PROPN
taxlaw-2819	615	2	.	.	PROPN
taxlaw-2819	615	3	dep’t	dep’t	PROPN
taxlaw-2819	615	4	of	of	ADP
taxlaw-2819	615	5	econ	econ	PROPN
taxlaw-2819	615	6	.	.	PUNCT
taxlaw-2819	615	7	&	&	CCONJ
taxlaw-2819	615	8	soc	soc	PROPN
taxlaw-2819	615	9	.	.	PUNCT
taxlaw-2819	616	1	affairs	affair	NOUN
taxlaw-2819	616	2	,	,	PUNCT
taxlaw-2819	616	3	tax	tax	NOUN
taxlaw-2819	616	4	treaties	treaty	NOUN
taxlaw-2819	616	5	between	between	ADP
taxlaw-2819	616	6	developed	developed	ADJ
taxlaw-2819	616	7	and	and	CCONJ
taxlaw-2819	616	8	developing	develop	VERB
taxlaw-2819	616	9	countries	country	NOUN
taxlaw-2819	616	10	:	:	PUNCT
taxlaw-2819	616	11	second	second	ADJ
taxlaw-2819	616	12	report	report	NOUN
taxlaw-2819	616	13	,	,	PUNCT
taxlaw-2819	616	14	at	at	ADP
taxlaw-2819	616	15	26	26	NUM
taxlaw-2819	616	16	,	,	PUNCT
taxlaw-2819	616	17	u.n	u.n	PROPN
taxlaw-2819	616	18	.	.	PROPN
taxlaw-2819	616	19	doc	doc	PROPN
taxlaw-2819	616	20	.	.	PROPN
taxlaw-2819	616	21	st	st	PROPN
taxlaw-2819	616	22	/	/	SYM
taxlaw-2819	616	23	eca/137	eca/137	PROPN
taxlaw-2819	616	24	,	,	PUNCT
taxlaw-2819	616	25	u.n	u.n	PROPN
taxlaw-2819	616	26	.	.	PROPN
taxlaw-2819	616	27	sales	sale	NOUN
taxlaw-2819	616	28	no	no	PROPN
taxlaw-2819	616	29	.	.	PUNCT
taxlaw-2819	617	1	e.71.xvi.2	e.71.xvi.2	PROPN
taxlaw-2819	617	2	(	(	PUNCT
taxlaw-2819	617	3	1970	1970	NUM
taxlaw-2819	617	4	)	)	PUNCT
taxlaw-2819	618	1	[	[	X
taxlaw-2819	618	2	hereinafter	hereinafter	NOUN
taxlaw-2819	618	3	1970	1970	NUM
taxlaw-2819	618	4	u.n	u.n	PROPN
taxlaw-2819	618	5	.	.	PROPN
taxlaw-2819	618	6	second	second	ADJ
taxlaw-2819	618	7	report	report	NOUN
taxlaw-2819	618	8	]	]	PUNCT
taxlaw-2819	618	9	.	.	PUNCT
taxlaw-2819	619	1	carroll	carroll	PROPN
taxlaw-2819	619	2	was	be	AUX
taxlaw-2819	619	3	also	also	ADV
taxlaw-2819	619	4	involved	involve	VERB
taxlaw-2819	619	5	in	in	ADP
taxlaw-2819	619	6	the	the	DET
taxlaw-2819	619	7	actual	actual	ADJ
taxlaw-2819	619	8	drafting	drafting	NOUN
taxlaw-2819	619	9	of	of	ADP
taxlaw-2819	619	10	the	the	DET
taxlaw-2819	619	11	eventual	eventual	ADJ
taxlaw-2819	619	12	u.n	u.n	PROPN
taxlaw-2819	619	13	.	.	PROPN
taxlaw-2819	619	14	model	model	PROPN
taxlaw-2819	619	15	treaty	treaty	PROPN
taxlaw-2819	619	16	.	.	PUNCT
taxlaw-2819	620	1	see	see	VERB
taxlaw-2819	620	2	u.n	u.n	PROPN
taxlaw-2819	620	3	.	.	PROPN
taxlaw-2819	620	4	dep’t	dep’t	NOUN
taxlaw-2819	620	5	of	of	ADP
taxlaw-2819	620	6	int’l	int’l	NUM
taxlaw-2819	620	7	econ	econ	PROPN
taxlaw-2819	620	8	.	.	PUNCT
taxlaw-2819	620	9	&	&	CCONJ
taxlaw-2819	620	10	soc	soc	PROPN
taxlaw-2819	620	11	.	.	PUNCT
taxlaw-2819	621	1	affairs	affair	NOUN
taxlaw-2819	621	2	,	,	PUNCT
taxlaw-2819	621	3	manual	manual	NOUN
taxlaw-2819	621	4	for	for	ADP
taxlaw-2819	621	5	the	the	DET
taxlaw-2819	621	6	negotiation	negotiation	NOUN
taxlaw-2819	621	7	of	of	ADP
taxlaw-2819	621	8	bilateral	bilateral	ADJ
taxlaw-2819	621	9	tax	tax	NOUN
taxlaw-2819	621	10	treaties	treaty	NOUN
taxlaw-2819	621	11	between	between	ADP
taxlaw-2819	621	12	developed	developed	ADJ
taxlaw-2819	621	13	and	and	CCONJ
taxlaw-2819	621	14	developing	develop	VERB
taxlaw-2819	621	15	countries	country	NOUN
taxlaw-2819	621	16	,	,	PUNCT
taxlaw-2819	621	17	at	at	ADP
taxlaw-2819	621	18	7	7	NUM
taxlaw-2819	621	19	,	,	PUNCT
taxlaw-2819	621	20	u.n	u.n	PROPN
taxlaw-2819	621	21	.	.	PROPN
taxlaw-2819	621	22	doc	doc	PROPN
taxlaw-2819	621	23	.	.	PROPN
taxlaw-2819	621	24	st	st	PROPN
taxlaw-2819	621	25	/	/	PROPN
taxlaw-2819	621	26	esa/94	esa/94	PROPN
taxlaw-2819	621	27	,	,	PUNCT
taxlaw-2819	621	28	u.n	u.n	PROPN
taxlaw-2819	621	29	.	.	PROPN
taxlaw-2819	621	30	sales	sale	NOUN
taxlaw-2819	621	31	no	no	INTJ
taxlaw-2819	621	32	.	.	PUNCT
taxlaw-2819	622	1	e.79.xvi.3	e.79.xvi.3	PROPN
taxlaw-2819	622	2	(	(	PUNCT
taxlaw-2819	622	3	1979	1979	NUM
taxlaw-2819	622	4	)	)	PUNCT
taxlaw-2819	623	1	[	[	X
taxlaw-2819	623	2	hereinafter	hereinafter	NOUN
taxlaw-2819	623	3	1979	1979	NUM
taxlaw-2819	623	4	u.n	u.n	PROPN
taxlaw-2819	623	5	.	.	PROPN
taxlaw-2819	623	6	manual	manual	NOUN
taxlaw-2819	623	7	]	]	PUNCT
taxlaw-2819	623	8	.	.	PUNCT
taxlaw-2819	624	1	143	143	NUM
taxlaw-2819	624	2	see	see	VERB
taxlaw-2819	624	3	carroll	carroll	PROPN
taxlaw-2819	624	4	,	,	PUNCT
taxlaw-2819	624	5	supra	supra	PROPN
taxlaw-2819	624	6	note	note	PROPN
taxlaw-2819	624	7	23	23	NUM
taxlaw-2819	624	8	,	,	PUNCT
taxlaw-2819	624	9	at	at	ADP
taxlaw-2819	624	10	483	483	NUM
taxlaw-2819	624	11	,	,	PUNCT
taxlaw-2819	624	12	485–86	485–86	NUM
taxlaw-2819	624	13	.	.	PUNCT
taxlaw-2819	625	1	144	144	NUM
taxlaw-2819	625	2	see	see	NOUN
taxlaw-2819	625	3	infra	infra	NOUN
taxlaw-2819	625	4	section	section	NOUN
taxlaw-2819	625	5	iv	iv	NUM
taxlaw-2819	625	6	.	.	PROPN
taxlaw-2819	625	7	145	145	NUM
taxlaw-2819	625	8	see	see	VERB
taxlaw-2819	625	9	fiscal	fiscal	ADJ
taxlaw-2819	625	10	comm	comm	NOUN
taxlaw-2819	625	11	.	.	PUNCT
taxlaw-2819	625	12	,	,	PUNCT
taxlaw-2819	625	13	supra	supra	PROPN
taxlaw-2819	625	14	note	note	VERB
taxlaw-2819	625	15	139	139	NUM
taxlaw-2819	625	16	,	,	PUNCT
taxlaw-2819	625	17	at	at	ADP
taxlaw-2819	625	18	3	3	NUM
taxlaw-2819	625	19	-	-	SYM
taxlaw-2819	625	20	4	4	NUM
taxlaw-2819	625	21	(	(	PUNCT
taxlaw-2819	625	22	stating	state	VERB
taxlaw-2819	625	23	that	that	SCONJ
taxlaw-2819	625	24	“	"	PUNCT
taxlaw-2819	625	25	existence	existence	NOUN
taxlaw-2819	625	26	of	of	ADP
taxlaw-2819	625	27	model	model	NOUN
taxlaw-2819	625	28	treaties	treaty	NOUN
taxlaw-2819	625	29	of	of	ADP
taxlaw-2819	625	30	this	this	DET
taxlaw-2819	625	31	kind	kind	NOUN
taxlaw-2819	625	32	has	have	AUX
taxlaw-2819	625	33	proved	prove	VERB
taxlaw-2819	625	34	of	of	ADP
taxlaw-2819	625	35	real	real	ADJ
taxlaw-2819	625	36	use	use	NOUN
taxlaw-2819	625	37	”	"	PUNCT
taxlaw-2819	625	38	and	and	CCONJ
taxlaw-2819	625	39	showing	show	VERB
taxlaw-2819	625	40	the	the	DET
taxlaw-2819	625	41	number	number	NOUN
taxlaw-2819	625	42	of	of	ADP
taxlaw-2819	625	43	treaties	treaty	NOUN
taxlaw-2819	625	44	that	that	PRON
taxlaw-2819	625	45	are	be	AUX
taxlaw-2819	625	46	now	now	ADV
taxlaw-2819	625	47	conforming	conform	VERB
taxlaw-2819	625	48	to	to	ADP
taxlaw-2819	625	49	the	the	DET
taxlaw-2819	625	50	model	model	NOUN
taxlaw-2819	625	51	treaty	treaty	PROPN
taxlaw-2819	625	52	)	)	PUNCT
taxlaw-2819	625	53	.	.	PUNCT
taxlaw-2819	626	1	146	146	NUM
taxlaw-2819	626	2	see	see	VERB
taxlaw-2819	626	3	supra	supra	PROPN
taxlaw-2819	626	4	part	part	PROPN
taxlaw-2819	626	5	vi	vi	PROPN
taxlaw-2819	626	6	.	.	PROPN
taxlaw-2819	626	7	147	147	NUM
taxlaw-2819	626	8	fiscal	fiscal	ADJ
taxlaw-2819	626	9	comm	comm	NOUN
taxlaw-2819	626	10	.	.	PUNCT
taxlaw-2819	626	11	,	,	PUNCT
taxlaw-2819	626	12	report	report	VERB
taxlaw-2819	626	13	to	to	ADP
taxlaw-2819	626	14	the	the	DET
taxlaw-2819	626	15	council	council	NOUN
taxlaw-2819	626	16	on	on	ADP
taxlaw-2819	626	17	the	the	DET
taxlaw-2819	626	18	sixth	sixth	ADJ
taxlaw-2819	626	19	session	session	NOUN
taxlaw-2819	626	20	of	of	ADP
taxlaw-2819	626	21	the	the	DET
taxlaw-2819	626	22	committee	committee	NOUN
taxlaw-2819	626	23	,	,	PUNCT
taxlaw-2819	626	24	league	league	PROPN
taxlaw-2819	626	25	of	of	ADP
taxlaw-2819	626	26	nations	nations	PROPN
taxlaw-2819	626	27	doc	doc	PROPN
taxlaw-2819	626	28	.	.	PROPN
taxlaw-2819	627	1	c.450m.266	c.450m.266	VERB
taxlaw-2819	627	2	1936	1936	NUM
taxlaw-2819	627	3	ii.a	ii.a	NOUN
taxlaw-2819	627	4	.	.	PUNCT
taxlaw-2819	628	1	(	(	PUNCT
taxlaw-2819	628	2	1936	1936	NUM
taxlaw-2819	628	3	)	)	PUNCT
taxlaw-2819	628	4	,	,	PUNCT
taxlaw-2819	628	5	at	at	ADP
taxlaw-2819	628	6	1	1	NUM
taxlaw-2819	628	7	.	.	PUNCT
taxlaw-2819	628	8	2013	2013	NUM
taxlaw-2819	628	9	]	]	PUNCT
taxlaw-2819	628	10	income	income	NOUN
taxlaw-2819	628	11	tax	tax	NOUN
taxlaw-2819	628	12	treaty	treaty	NOUN
taxlaw-2819	628	13	policy	policy	NOUN
taxlaw-2819	628	14	in	in	ADP
taxlaw-2819	628	15	the	the	DET
taxlaw-2819	628	16	21st	21st	ADJ
taxlaw-2819	628	17	century	century	NOUN
taxlaw-2819	628	18	:	:	PUNCT
taxlaw-2819	628	19	31	31	NUM
taxlaw-2819	628	20	residence	residence	NOUN
taxlaw-2819	628	21	vs.	vs.	ADP
taxlaw-2819	628	22	source	source	NOUN
taxlaw-2819	628	23	income	income	NOUN
taxlaw-2819	628	24	,	,	PUNCT
taxlaw-2819	628	25	as	as	SCONJ
taxlaw-2819	628	26	noted	note	VERB
taxlaw-2819	628	27	above	above	ADV
taxlaw-2819	628	28	.	.	PUNCT
taxlaw-2819	629	1	in	in	ADP
taxlaw-2819	629	2	response	response	NOUN
taxlaw-2819	629	3	to	to	ADP
taxlaw-2819	629	4	the	the	DET
taxlaw-2819	629	5	then	then	ADV
taxlaw-2819	629	6	growing	grow	VERB
taxlaw-2819	629	7	problem	problem	NOUN
taxlaw-2819	629	8	,	,	PUNCT
taxlaw-2819	629	9	on	on	ADP
taxlaw-2819	629	10	october	october	PROPN
taxlaw-2819	629	11	9	9	NUM
taxlaw-2819	629	12	,	,	PUNCT
taxlaw-2819	629	13	1936	1936	NUM
taxlaw-2819	629	14	,	,	PUNCT
taxlaw-2819	629	15	the	the	DET
taxlaw-2819	629	16	assembly	assembly	NOUN
taxlaw-2819	629	17	of	of	ADP
taxlaw-2819	629	18	the	the	DET
taxlaw-2819	629	19	league	league	PROPN
taxlaw-2819	629	20	of	of	ADP
taxlaw-2819	629	21	nations	nation	NOUN
taxlaw-2819	629	22	adopted	adopt	VERB
taxlaw-2819	629	23	the	the	DET
taxlaw-2819	629	24	following	follow	VERB
taxlaw-2819	629	25	stinging	sting	VERB
taxlaw-2819	629	26	resolution	resolution	NOUN
taxlaw-2819	629	27	:	:	PUNCT
taxlaw-2819	629	28	the	the	DET
taxlaw-2819	629	29	assembly	assembly	NOUN
taxlaw-2819	629	30	,	,	PUNCT
taxlaw-2819	629	31	considering	consider	VERB
taxlaw-2819	629	32	that	that	SCONJ
taxlaw-2819	629	33	efforts	effort	NOUN
taxlaw-2819	629	34	to	to	PART
taxlaw-2819	629	35	reduce	reduce	VERB
taxlaw-2819	629	36	the	the	DET
taxlaw-2819	629	37	obstacle	obstacle	NOUN
taxlaw-2819	629	38	to	to	ADP
taxlaw-2819	629	39	the	the	DET
taxlaw-2819	629	40	international	international	ADJ
taxlaw-2819	629	41	circulation	circulation	NOUN
taxlaw-2819	629	42	of	of	ADP
taxlaw-2819	629	43	capital	capital	NOUN
taxlaw-2819	629	44	must	must	AUX
taxlaw-2819	629	45	not	not	PART
taxlaw-2819	629	46	have	have	VERB
taxlaw-2819	629	47	the	the	DET
taxlaw-2819	629	48	effect	effect	NOUN
taxlaw-2819	629	49	of	of	ADP
taxlaw-2819	629	50	increasing	increase	VERB
taxlaw-2819	629	51	fiscal	fiscal	ADJ
taxlaw-2819	629	52	fraud	fraud	NOUN
taxlaw-2819	629	53	;	;	PUNCT
taxlaw-2819	629	54	.	.	PUNCT
taxlaw-2819	629	55	.	.	PUNCT
taxlaw-2819	629	56	.	.	PUNCT
taxlaw-2819	629	57	.	.	PUNCT
taxlaw-2819	630	1	requests	request	VERB
taxlaw-2819	630	2	the	the	DET
taxlaw-2819	630	3	fiscal	fiscal	ADJ
taxlaw-2819	630	4	committee	committee	NOUN
taxlaw-2819	630	5	to	to	PART
taxlaw-2819	630	6	pursue	pursue	VERB
taxlaw-2819	630	7	vigorously	vigorously	ADV
taxlaw-2819	630	8	its	its	PRON
taxlaw-2819	630	9	work	work	NOUN
taxlaw-2819	630	10	for	for	ADP
taxlaw-2819	630	11	the	the	DET
taxlaw-2819	630	12	avoidance	avoidance	NOUN
taxlaw-2819	630	13	of	of	ADP
taxlaw-2819	630	14	double	double	ADJ
taxlaw-2819	630	15	taxation	taxation	NOUN
taxlaw-2819	630	16	as	as	ADV
taxlaw-2819	630	17	far	far	ADV
taxlaw-2819	630	18	as	as	ADP
taxlaw-2819	630	19	possible	possible	ADJ
taxlaw-2819	630	20	,	,	PUNCT
taxlaw-2819	630	21	and	and	CCONJ
taxlaw-2819	630	22	also	also	ADV
taxlaw-2819	630	23	its	its	PRON
taxlaw-2819	630	24	work	work	NOUN
taxlaw-2819	630	25	on	on	ADP
taxlaw-2819	630	26	the	the	DET
taxlaw-2819	630	27	subject	subject	NOUN
taxlaw-2819	630	28	of	of	ADP
taxlaw-2819	630	29	international	international	ADJ
taxlaw-2819	630	30	fiscal	fiscal	ADJ
taxlaw-2819	630	31	assistance	assistance	NOUN
taxlaw-2819	630	32	,	,	PUNCT
taxlaw-2819	630	33	in	in	ADP
taxlaw-2819	630	34	order	order	NOUN
taxlaw-2819	630	35	to	to	PART
taxlaw-2819	630	36	promote	promote	VERB
taxlaw-2819	630	37	practical	practical	ADJ
taxlaw-2819	630	38	arrangements	arrangement	NOUN
taxlaw-2819	630	39	calculated	calculate	VERB
taxlaw-2819	630	40	,	,	PUNCT
taxlaw-2819	630	41	as	as	ADV
taxlaw-2819	630	42	far	far	ADV
taxlaw-2819	630	43	as	as	ADP
taxlaw-2819	630	44	possible	possible	ADJ
taxlaw-2819	630	45	,	,	PUNCT
taxlaw-2819	630	46	to	to	PART
taxlaw-2819	630	47	put	put	VERB
taxlaw-2819	630	48	down	down	ADP
taxlaw-2819	630	49	fiscal	fiscal	ADJ
taxlaw-2819	630	50	fraud.148	fraud.148	NOUN
taxlaw-2819	630	51	thus	thus	ADV
taxlaw-2819	630	52	,	,	PUNCT
taxlaw-2819	630	53	soon	soon	ADV
taxlaw-2819	630	54	after	after	SCONJ
taxlaw-2819	630	55	the	the	DET
taxlaw-2819	630	56	fiscal	fiscal	ADJ
taxlaw-2819	630	57	committee	committee	NOUN
taxlaw-2819	630	58	had	have	AUX
taxlaw-2819	630	59	dismantled	dismantle	VERB
taxlaw-2819	630	60	the	the	DET
taxlaw-2819	630	61	source	source	NOUN
taxlaw-2819	630	62	-	-	PUNCT
taxlaw-2819	630	63	country	country	NOUN
taxlaw-2819	630	64	tools	tool	NOUN
taxlaw-2819	630	65	to	to	PART
taxlaw-2819	630	66	levy	levy	VERB
taxlaw-2819	630	67	taxes	taxis	NOUN
taxlaw-2819	630	68	on	on	ADP
taxlaw-2819	630	69	residual	residual	ADJ
taxlaw-2819	630	70	income	income	NOUN
taxlaw-2819	630	71	related	relate	VERB
taxlaw-2819	630	72	to	to	ADP
taxlaw-2819	630	73	movable	movable	ADJ
taxlaw-2819	630	74	capital	capital	NOUN
taxlaw-2819	630	75	(	(	PUNCT
taxlaw-2819	630	76	i.e.	i.e.	X
taxlaw-2819	630	77	,	,	PUNCT
taxlaw-2819	630	78	the	the	DET
taxlaw-2819	630	79	foundational	foundational	ADJ
taxlaw-2819	630	80	premise),149	premise),149	NOUN
taxlaw-2819	630	81	the	the	DET
taxlaw-2819	630	82	fiscal	fiscal	ADJ
taxlaw-2819	630	83	committee	committee	NOUN
taxlaw-2819	630	84	found	find	VERB
taxlaw-2819	630	85	itself	itself	PRON
taxlaw-2819	630	86	being	be	AUX
taxlaw-2819	630	87	questioned	question	VERB
taxlaw-2819	630	88	by	by	ADP
taxlaw-2819	630	89	the	the	DET
taxlaw-2819	630	90	assembly	assembly	NOUN
taxlaw-2819	630	91	about	about	ADP
taxlaw-2819	630	92	whether	whether	SCONJ
taxlaw-2819	630	93	it	it	PRON
taxlaw-2819	630	94	had	have	AUX
taxlaw-2819	630	95	done	do	VERB
taxlaw-2819	630	96	enough	enough	ADV
taxlaw-2819	630	97	to	to	PART
taxlaw-2819	630	98	ensure	ensure	VERB
taxlaw-2819	630	99	that	that	SCONJ
taxlaw-2819	630	100	fiscal	fiscal	ADJ
taxlaw-2819	630	101	fraud	fraud	NOUN
taxlaw-2819	630	102	(	(	PUNCT
taxlaw-2819	630	103	that	that	PRON
taxlaw-2819	630	104	is	is	ADV
taxlaw-2819	630	105	,	,	PUNCT
taxlaw-2819	630	106	homeless	homeless	ADJ
taxlaw-2819	630	107	income	income	NOUN
taxlaw-2819	630	108	)	)	PUNCT
taxlaw-2819	630	109	was	be	AUX
taxlaw-2819	630	110	being	be	AUX
taxlaw-2819	630	111	addressed	address	VERB
taxlaw-2819	630	112	with	with	ADP
taxlaw-2819	630	113	sufficient	sufficient	ADJ
taxlaw-2819	630	114	vigor	vigor	NOUN
taxlaw-2819	630	115	.	.	PUNCT
taxlaw-2819	631	1	the	the	DET
taxlaw-2819	631	2	fiscal	fiscal	ADJ
taxlaw-2819	631	3	committee	committee	NOUN
taxlaw-2819	631	4	agreed	agree	VERB
taxlaw-2819	631	5	that	that	SCONJ
taxlaw-2819	631	6	tax	tax	NOUN
taxlaw-2819	631	7	evasion	evasion	NOUN
taxlaw-2819	631	8	was	be	AUX
taxlaw-2819	631	9	achieved	achieve	VERB
taxlaw-2819	631	10	through	through	ADP
taxlaw-2819	631	11	income	income	NOUN
taxlaw-2819	631	12	from	from	ADP
taxlaw-2819	631	13	movable	movable	ADJ
taxlaw-2819	631	14	capital	capital	NOUN
taxlaw-2819	631	15	.	.	PUNCT
taxlaw-2819	632	1	it	it	PRON
taxlaw-2819	632	2	was	be	AUX
taxlaw-2819	632	3	then	then	ADV
taxlaw-2819	632	4	faced	face	VERB
taxlaw-2819	632	5	with	with	ADP
taxlaw-2819	632	6	a	a	DET
taxlaw-2819	632	7	choice	choice	NOUN
taxlaw-2819	632	8	.	.	PUNCT
taxlaw-2819	633	1	it	it	PRON
taxlaw-2819	633	2	could	could	AUX
taxlaw-2819	633	3	recognize	recognize	VERB
taxlaw-2819	633	4	that	that	SCONJ
taxlaw-2819	633	5	the	the	DET
taxlaw-2819	633	6	taxpayer	taxpayer	NOUN
taxlaw-2819	633	7	’s	’	VERB
taxlaw-2819	633	8	right	right	NOUN
taxlaw-2819	633	9	to	to	PART
taxlaw-2819	633	10	choose	choose	VERB
taxlaw-2819	633	11	the	the	DET
taxlaw-2819	633	12	country	country	NOUN
taxlaw-2819	633	13	of	of	ADP
taxlaw-2819	633	14	residence	residence	NOUN
taxlaw-2819	633	15	represented	represent	VERB
taxlaw-2819	633	16	a	a	DET
taxlaw-2819	633	17	de	de	X
taxlaw-2819	633	18	facto	facto	X
taxlaw-2819	633	19	tax	tax	NOUN
taxlaw-2819	633	20	election	election	NOUN
taxlaw-2819	633	21	which	which	PRON
taxlaw-2819	633	22	,	,	PUNCT
taxlaw-2819	633	23	when	when	SCONJ
taxlaw-2819	633	24	coupled	couple	VERB
taxlaw-2819	633	25	with	with	ADP
taxlaw-2819	633	26	the	the	DET
taxlaw-2819	633	27	elimination	elimination	NOUN
taxlaw-2819	633	28	of	of	ADP
taxlaw-2819	633	29	source	source	NOUN
taxlaw-2819	633	30	country	country	NOUN
taxlaw-2819	633	31	taxation	taxation	NOUN
taxlaw-2819	633	32	,	,	PUNCT
taxlaw-2819	633	33	allowed	allow	VERB
taxlaw-2819	633	34	the	the	DET
taxlaw-2819	633	35	taxpayer	taxpayer	NOUN
taxlaw-2819	633	36	to	to	PART
taxlaw-2819	633	37	create	create	VERB
taxlaw-2819	633	38	homeless	homeless	ADJ
taxlaw-2819	633	39	income	income	NOUN
taxlaw-2819	633	40	.	.	PUNCT
taxlaw-2819	634	1	alternatively	alternatively	ADV
taxlaw-2819	634	2	,	,	PUNCT
taxlaw-2819	634	3	it	it	PRON
taxlaw-2819	634	4	could	could	AUX
taxlaw-2819	634	5	double	double	VERB
taxlaw-2819	634	6	-	-	PUNCT
taxlaw-2819	634	7	down	down	NOUN
taxlaw-2819	634	8	on	on	ADP
taxlaw-2819	634	9	its	its	PRON
taxlaw-2819	634	10	deference	deference	NOUN
taxlaw-2819	634	11	to	to	ADP
taxlaw-2819	634	12	residencebased	residencebase	VERB
taxlaw-2819	634	13	taxation	taxation	NOUN
taxlaw-2819	634	14	.	.	PUNCT
taxlaw-2819	635	1	the	the	DET
taxlaw-2819	635	2	fiscal	fiscal	ADJ
taxlaw-2819	635	3	committee	committee	NOUN
taxlaw-2819	635	4	refused	refuse	VERB
taxlaw-2819	635	5	to	to	PART
taxlaw-2819	635	6	alter	alter	VERB
taxlaw-2819	635	7	its	its	PRON
taxlaw-2819	635	8	mindset	mindset	NOUN
taxlaw-2819	635	9	,	,	PUNCT
taxlaw-2819	635	10	and	and	CCONJ
taxlaw-2819	635	11	instead	instead	ADV
taxlaw-2819	635	12	proposed	propose	VERB
taxlaw-2819	635	13	that	that	SCONJ
taxlaw-2819	635	14	each	each	DET
taxlaw-2819	635	15	country	country	NOUN
taxlaw-2819	635	16	should	should	AUX
taxlaw-2819	635	17	adopt	adopt	VERB
taxlaw-2819	635	18	domestic	domestic	ADJ
taxlaw-2819	635	19	rules	rule	NOUN
taxlaw-2819	635	20	to	to	PART
taxlaw-2819	635	21	address	address	VERB
taxlaw-2819	635	22	the	the	DET
taxlaw-2819	635	23	problem	problem	NOUN
taxlaw-2819	635	24	of	of	ADP
taxlaw-2819	635	25	movable	movable	ADJ
taxlaw-2819	635	26	income	income	NOUN
taxlaw-2819	635	27	.	.	PUNCT
taxlaw-2819	636	1	the	the	DET
taxlaw-2819	636	2	response	response	NOUN
taxlaw-2819	636	3	was	be	AUX
taxlaw-2819	636	4	a	a	DET
taxlaw-2819	636	5	clear	clear	ADJ
taxlaw-2819	636	6	lack	lack	NOUN
taxlaw-2819	636	7	of	of	ADP
taxlaw-2819	636	8	interest	interest	NOUN
taxlaw-2819	636	9	in	in	ADP
taxlaw-2819	636	10	a	a	DET
taxlaw-2819	636	11	country	country	NOUN
taxlaw-2819	636	12	developing	develop	VERB
taxlaw-2819	636	13	an	an	DET
taxlaw-2819	636	14	infrastructure	infrastructure	NOUN
taxlaw-2819	636	15	to	to	PART
taxlaw-2819	636	16	track	track	VERB
taxlaw-2819	636	17	movable	movable	ADJ
taxlaw-2819	636	18	capital	capital	NOUN
taxlaw-2819	636	19	for	for	ADP
taxlaw-2819	636	20	a	a	DET
taxlaw-2819	636	21	third	third	ADJ
taxlaw-2819	636	22	country	country	NOUN
taxlaw-2819	636	23	when	when	SCONJ
taxlaw-2819	636	24	there	there	PRON
taxlaw-2819	636	25	was	be	VERB
taxlaw-2819	636	26	no	no	DET
taxlaw-2819	636	27	financial	financial	ADJ
taxlaw-2819	636	28	benefit	benefit	NOUN
taxlaw-2819	636	29	that	that	PRON
taxlaw-2819	636	30	would	would	AUX
taxlaw-2819	636	31	inure	inure	VERB
taxlaw-2819	636	32	to	to	ADP
taxlaw-2819	636	33	that	that	DET
taxlaw-2819	636	34	country.150	country.150	NOUN
taxlaw-2819	636	35	recognizing	recognize	VERB
taxlaw-2819	636	36	that	that	SCONJ
taxlaw-2819	636	37	there	there	PRON
taxlaw-2819	636	38	was	be	VERB
taxlaw-2819	636	39	“	"	PUNCT
taxlaw-2819	636	40	insuperable	insuperable	ADJ
taxlaw-2819	636	41	opposition	opposition	NOUN
taxlaw-2819	636	42	”	"	PUNCT
taxlaw-2819	636	43	to	to	ADP
taxlaw-2819	636	44	this	this	DET
taxlaw-2819	636	45	solution	solution	NOUN
taxlaw-2819	636	46	,	,	PUNCT
taxlaw-2819	636	47	the	the	DET
taxlaw-2819	636	48	fiscal	fiscal	ADJ
taxlaw-2819	636	49	committee	committee	NOUN
taxlaw-2819	636	50	suggested	suggest	VERB
taxlaw-2819	636	51	that	that	SCONJ
taxlaw-2819	636	52	a	a	DET
taxlaw-2819	636	53	second	second	ADV
taxlaw-2819	636	54	-	-	PUNCT
taxlaw-2819	636	55	best	good	ADJ
taxlaw-2819	636	56	solution	solution	NOUN
taxlaw-2819	636	57	would	would	AUX
taxlaw-2819	636	58	be	be	AUX
taxlaw-2819	636	59	to	to	PART
taxlaw-2819	636	60	adopt	adopt	VERB
taxlaw-2819	636	61	exchange	exchange	NOUN
taxlaw-2819	636	62	-	-	PUNCT
taxlaw-2819	636	63	ofinformation	ofinformation	NOUN
taxlaw-2819	636	64	agreements	agreement	NOUN
taxlaw-2819	636	65	as	as	ADP
taxlaw-2819	636	66	part	part	NOUN
taxlaw-2819	636	67	of	of	ADP
taxlaw-2819	636	68	the	the	DET
taxlaw-2819	636	69	tax	tax	NOUN
taxlaw-2819	636	70	treaty	treaty	NOUN
taxlaw-2819	636	71	network	network	NOUN
taxlaw-2819	636	72	,	,	PUNCT
taxlaw-2819	636	73	though	though	SCONJ
taxlaw-2819	636	74	it	it	PRON
taxlaw-2819	636	75	held	hold	VERB
taxlaw-2819	636	76	out	out	ADP
taxlaw-2819	636	77	little	little	ADJ
taxlaw-2819	636	78	hope	hope	NOUN
taxlaw-2819	636	79	that	that	SCONJ
taxlaw-2819	636	80	this	this	PRON
taxlaw-2819	636	81	was	be	AUX
taxlaw-2819	636	82	a	a	DET
taxlaw-2819	636	83	comprehensive	comprehensive	ADJ
taxlaw-2819	636	84	solution.151	solution.151	NOUN
taxlaw-2819	636	85	thus	thus	ADV
taxlaw-2819	636	86	,	,	PUNCT
taxlaw-2819	636	87	the	the	DET
taxlaw-2819	636	88	fiscal	fiscal	ADJ
taxlaw-2819	636	89	committee	committee	NOUN
taxlaw-2819	636	90	admitted	admit	VERB
taxlaw-2819	636	91	that	that	SCONJ
taxlaw-2819	636	92	its	its	PRON
taxlaw-2819	636	93	only	only	ADJ
taxlaw-2819	636	94	solution	solution	NOUN
taxlaw-2819	636	95	to	to	ADP
taxlaw-2819	636	96	the	the	DET
taxlaw-2819	636	97	homeless	homeless	ADJ
taxlaw-2819	636	98	income	income	NOUN
taxlaw-2819	636	99	problem	problem	NOUN
taxlaw-2819	636	100	was	be	AUX
taxlaw-2819	636	101	unworkable	unworkable	ADJ
taxlaw-2819	636	102	.	.	PUNCT
taxlaw-2819	637	1	nonetheless	nonetheless	ADV
taxlaw-2819	637	2	,	,	PUNCT
taxlaw-2819	637	3	it	it	PRON
taxlaw-2819	637	4	remained	remain	VERB
taxlaw-2819	637	5	unwilling	unwilling	ADJ
taxlaw-2819	637	6	to	to	PART
taxlaw-2819	637	7	change	change	VERB
taxlaw-2819	637	8	its	its	PRON
taxlaw-2819	637	9	policy	policy	NOUN
taxlaw-2819	637	10	of	of	ADP
taxlaw-2819	637	11	promoting	promote	VERB
taxlaw-2819	637	12	residence	residence	NOUN
taxlaw-2819	637	13	-	-	PUNCT
taxlaw-2819	637	14	based	base	VERB
taxlaw-2819	637	15	taxation	taxation	NOUN
taxlaw-2819	637	16	over	over	ADP
taxlaw-2819	637	17	source	source	NOUN
taxlaw-2819	637	18	-	-	PUNCT
taxlaw-2819	637	19	based	base	VERB
taxlaw-2819	637	20	taxation.152	taxation.152	NOUN
taxlaw-2819	637	21	this	this	PRON
taxlaw-2819	637	22	ultimately	ultimately	ADV
taxlaw-2819	637	23	led	lead	VERB
taxlaw-2819	637	24	to	to	ADP
taxlaw-2819	637	25	the	the	DET
taxlaw-2819	637	26	evolution	evolution	NOUN
taxlaw-2819	637	27	of	of	ADP
taxlaw-2819	637	28	outbound	outbound	NOUN
taxlaw-2819	637	29	(	(	PUNCT
taxlaw-2819	637	30	such	such	ADJ
taxlaw-2819	637	31	as	as	ADP
taxlaw-2819	637	32	controlled	control	VERB
taxlaw-2819	637	33	foreign	foreign	ADJ
taxlaw-2819	637	34	corporation	corporation	NOUN
taxlaw-2819	637	35	(	(	PUNCT
taxlaw-2819	637	36	“	"	PUNCT
taxlaw-2819	637	37	cfc	cfc	PROPN
taxlaw-2819	637	38	”	"	PUNCT
taxlaw-2819	637	39	)	)	PUNCT
taxlaw-2819	637	40	,	,	PUNCT
taxlaw-2819	637	41	ftc	ftc	PROPN
taxlaw-2819	637	42	,	,	PUNCT
taxlaw-2819	637	43	and	and	CCONJ
taxlaw-2819	637	44	related	related	ADJ
taxlaw-2819	637	45	regimes	regime	NOUN
taxlaw-2819	637	46	)	)	PUNCT
taxlaw-2819	637	47	and	and	CCONJ
taxlaw-2819	637	48	inbound	inbound	ADJ
taxlaw-2819	637	49	(	(	PUNCT
taxlaw-2819	637	50	such	such	ADJ
taxlaw-2819	637	51	as	as	ADP
taxlaw-2819	637	52	earnings	earning	NOUN
taxlaw-2819	637	53	-	-	PUNCT
taxlaw-2819	637	54	stripping	strip	VERB
taxlaw-2819	637	55	,	,	PUNCT
taxlaw-2819	637	56	thin	thin	ADJ
taxlaw-2819	637	57	capitalization	capitalization	NOUN
taxlaw-2819	637	58	,	,	PUNCT
taxlaw-2819	637	59	anti	anti	ADJ
taxlaw-2819	637	60	-	-	NOUN
taxlaw-2819	637	61	avoidance	avoidance	ADJ
taxlaw-2819	637	62	,	,	PUNCT
taxlaw-2819	637	63	and	and	CCONJ
taxlaw-2819	637	64	related	related	ADJ
taxlaw-2819	637	65	regimes	regime	NOUN
taxlaw-2819	637	66	)	)	PUNCT
taxlaw-2819	637	67	domestic	domestic	ADJ
taxlaw-2819	637	68	legislation	legislation	NOUN
taxlaw-2819	637	69	,	,	PUNCT
taxlaw-2819	637	70	often	often	ADV
taxlaw-2819	637	71	not	not	PART
taxlaw-2819	637	72	subject	subject	VERB
taxlaw-2819	637	73	to	to	ADP
taxlaw-2819	637	74	resolution	resolution	NOUN
taxlaw-2819	637	75	in	in	ADP
taxlaw-2819	637	76	treaty	treaty	NOUN
taxlaw-2819	637	77	-	-	PUNCT
taxlaw-2819	637	78	based	base	VERB
taxlaw-2819	637	79	dispute	dispute	NOUN
taxlaw-2819	637	80	resolution	resolution	NOUN
taxlaw-2819	637	81	procedures.153	procedures.153	VERB
taxlaw-2819	637	82	148	148	NUM
taxlaw-2819	637	83	i	i	PRON
taxlaw-2819	637	84	d.	d.	PROPN
taxlaw-2819	637	85	at	at	ADP
taxlaw-2819	637	86	1	1	NUM
taxlaw-2819	637	87	(	(	PUNCT
taxlaw-2819	637	88	emphasis	emphasis	NOUN
taxlaw-2819	637	89	added	add	VERB
taxlaw-2819	637	90	)	)	PUNCT
taxlaw-2819	637	91	.	.	PUNCT
taxlaw-2819	638	1	149	149	NUM
taxlaw-2819	638	2	see	see	VERB
taxlaw-2819	638	3	supra	supra	PROPN
taxlaw-2819	638	4	part	part	PROPN
taxlaw-2819	638	5	iv	iv	NOUN
taxlaw-2819	638	6	.	.	PROPN
taxlaw-2819	638	7	150	150	NUM
taxlaw-2819	639	1	i	i	PRON
taxlaw-2819	639	2	d.	d.	NOUN
taxlaw-2819	639	3	at	at	ADP
taxlaw-2819	639	4	2	2	NUM
taxlaw-2819	639	5	.	.	SYM
taxlaw-2819	639	6	151	151	NUM
taxlaw-2819	639	7	report	report	NOUN
taxlaw-2819	639	8	presented	present	VERB
taxlaw-2819	639	9	by	by	ADP
taxlaw-2819	639	10	the	the	DET
taxlaw-2819	639	11	fiscal	fiscal	ADJ
taxlaw-2819	639	12	committee	committee	NOUN
taxlaw-2819	639	13	to	to	ADP
taxlaw-2819	639	14	the	the	DET
taxlaw-2819	639	15	council	council	NOUN
taxlaw-2819	639	16	during	during	ADP
taxlaw-2819	639	17	its	its	PRON
taxlaw-2819	639	18	seventh	seventh	ADJ
taxlaw-2819	639	19	session	session	NOUN
taxlaw-2819	639	20	of	of	ADP
taxlaw-2819	639	21	the	the	DET
taxlaw-2819	639	22	committee	committee	NOUN
taxlaw-2819	639	23	,	,	PUNCT
taxlaw-2819	639	24	league	league	PROPN
taxlaw-2819	639	25	of	of	ADP
taxlaw-2819	639	26	nations	nations	PROPN
taxlaw-2819	639	27	doc	doc	PROPN
taxlaw-2819	639	28	.	.	PROPN
taxlaw-2819	639	29	c.490	c.490	PROPN
taxlaw-2819	639	30	m.331	m.331	NOUN
taxlaw-2819	639	31	1937	1937	NUM
taxlaw-2819	639	32	ii.a	ii.a	PROPN
taxlaw-2819	639	33	.	.	PUNCT
taxlaw-2819	640	1	(	(	PUNCT
taxlaw-2819	640	2	october	october	PROPN
taxlaw-2819	640	3	16	16	NUM
taxlaw-2819	640	4	,	,	PUNCT
taxlaw-2819	640	5	1937	1937	NUM
taxlaw-2819	640	6	)	)	PUNCT
taxlaw-2819	640	7	,	,	PUNCT
taxlaw-2819	640	8	at	at	ADP
taxlaw-2819	640	9	2	2	NUM
taxlaw-2819	640	10	.	.	NOUN
taxlaw-2819	640	11	152	152	NUM
taxlaw-2819	640	12	the	the	DET
taxlaw-2819	640	13	u.n	u.n	PROPN
taxlaw-2819	640	14	.	.	PROPN
taxlaw-2819	640	15	ad	ad	PROPN
taxlaw-2819	640	16	hoc	hoc	X
taxlaw-2819	640	17	group	group	NOUN
taxlaw-2819	640	18	of	of	ADP
taxlaw-2819	640	19	experts	expert	NOUN
taxlaw-2819	640	20	would	would	AUX
taxlaw-2819	640	21	later	later	ADV
taxlaw-2819	640	22	comment	comment	VERB
taxlaw-2819	640	23	that	that	SCONJ
taxlaw-2819	640	24	this	this	DET
taxlaw-2819	640	25	discussion	discussion	NOUN
taxlaw-2819	640	26	of	of	ADP
taxlaw-2819	640	27	international	international	ADJ
taxlaw-2819	640	28	tax	tax	NOUN
taxlaw-2819	640	29	evasion	evasion	NOUN
taxlaw-2819	640	30	was	be	AUX
taxlaw-2819	640	31	the	the	DET
taxlaw-2819	640	32	last	last	ADJ
taxlaw-2819	640	33	in	in	ADP
taxlaw-2819	640	34	-	-	PUNCT
taxlaw-2819	640	35	depth	depth	NOUN
taxlaw-2819	640	36	discussion	discussion	NOUN
taxlaw-2819	640	37	of	of	ADP
taxlaw-2819	640	38	tax	tax	NOUN
taxlaw-2819	640	39	evasion	evasion	NOUN
taxlaw-2819	640	40	and	and	CCONJ
taxlaw-2819	640	41	avoidance	avoidance	NOUN
taxlaw-2819	640	42	in	in	ADP
taxlaw-2819	640	43	international	international	ADJ
taxlaw-2819	640	44	forums	forum	NOUN
taxlaw-2819	640	45	until	until	ADP
taxlaw-2819	640	46	the	the	DET
taxlaw-2819	640	47	1970s	1970s	NUM
taxlaw-2819	640	48	.	.	PUNCT
taxlaw-2819	641	1	see	see	VERB
taxlaw-2819	641	2	u.n	u.n	PROPN
taxlaw-2819	641	3	.	.	PROPN
taxlaw-2819	641	4	dep’t	dep’t	NOUN
taxlaw-2819	641	5	of	of	ADP
taxlaw-2819	641	6	int’l	int’l	NUM
taxlaw-2819	641	7	econ	econ	PROPN
taxlaw-2819	641	8	.	.	PUNCT
taxlaw-2819	641	9	&	&	CCONJ
taxlaw-2819	641	10	soc	soc	PROPN
taxlaw-2819	641	11	.	.	PUNCT
taxlaw-2819	642	1	affairs	affair	NOUN
taxlaw-2819	642	2	,	,	PUNCT
taxlaw-2819	642	3	tax	tax	NOUN
taxlaw-2819	642	4	treaties	treaty	NOUN
taxlaw-2819	642	5	between	between	ADP
taxlaw-2819	642	6	developed	developed	ADJ
taxlaw-2819	642	7	and	and	CCONJ
taxlaw-2819	642	8	developing	develop	VERB
taxlaw-2819	642	9	countries	country	NOUN
taxlaw-2819	642	10	:	:	PUNCT
taxlaw-2819	642	11	eighth	eighth	ADJ
taxlaw-2819	642	12	report	report	NOUN
taxlaw-2819	642	13	,	,	PUNCT
taxlaw-2819	642	14	at	at	ADP
taxlaw-2819	642	15	7–8	7–8	NOUN
taxlaw-2819	642	16	,	,	PUNCT
taxlaw-2819	642	17	u.n	u.n	PROPN
taxlaw-2819	642	18	.	.	PROPN
taxlaw-2819	642	19	doc	doc	PROPN
taxlaw-2819	642	20	.	.	PROPN
taxlaw-2819	642	21	st	st	PROPN
taxlaw-2819	642	22	/	/	SYM
taxlaw-2819	642	23	esa/101	esa/101	PROPN
taxlaw-2819	642	24	,	,	PUNCT
taxlaw-2819	642	25	u.n	u.n	PROPN
taxlaw-2819	642	26	.	.	PROPN
taxlaw-2819	642	27	sales	sale	NOUN
taxlaw-2819	642	28	no	no	PROPN
taxlaw-2819	642	29	.	.	PUNCT
taxlaw-2819	643	1	e.80.xvi.1	e.80.xvi.1	PROPN
taxlaw-2819	643	2	(	(	PUNCT
taxlaw-2819	643	3	1980	1980	NUM
taxlaw-2819	643	4	)	)	PUNCT
taxlaw-2819	644	1	[	[	X
taxlaw-2819	644	2	hereinafter	hereinafter	NOUN
taxlaw-2819	644	3	1980	1980	NUM
taxlaw-2819	644	4	u.n	u.n	PROPN
taxlaw-2819	644	5	.	.	PROPN
taxlaw-2819	644	6	eighth	eighth	PROPN
taxlaw-2819	644	7	report	report	PROPN
taxlaw-2819	644	8	]	]	PUNCT
taxlaw-2819	644	9	.	.	PUNCT
taxlaw-2819	645	1	153	153	NUM
taxlaw-2819	645	2	the	the	DET
taxlaw-2819	645	3	relationship	relationship	NOUN
taxlaw-2819	645	4	of	of	ADP
taxlaw-2819	645	5	these	these	DET
taxlaw-2819	645	6	outbound	outbound	NOUN
taxlaw-2819	645	7	and	and	CCONJ
taxlaw-2819	645	8	inbound	inbound	ADJ
taxlaw-2819	645	9	regimes	regime	NOUN
taxlaw-2819	645	10	to	to	PART
taxlaw-2819	645	11	tax	tax	NOUN
taxlaw-2819	645	12	base	base	NOUN
taxlaw-2819	645	13	defense	defense	NOUN
taxlaw-2819	645	14	in	in	ADP
taxlaw-2819	645	15	the	the	DET
taxlaw-2819	645	16	21st	21st	ADJ
taxlaw-2819	645	17	century	century	NOUN
taxlaw-2819	645	18	is	be	AUX
taxlaw-2819	645	19	discussed	discuss	VERB
taxlaw-2819	645	20	at	at	ADP
taxlaw-2819	645	21	wells	wells	PROPN
taxlaw-2819	645	22	&	&	CCONJ
taxlaw-2819	645	23	lowell	lowell	PROPN
taxlaw-2819	645	24	,	,	PUNCT
taxlaw-2819	645	25	homeless	homeless	ADJ
taxlaw-2819	645	26	income	income	NOUN
taxlaw-2819	645	27	and	and	CCONJ
taxlaw-2819	645	28	tax	tax	NOUN
taxlaw-2819	645	29	base	base	NOUN
taxlaw-2819	645	30	erosion	erosion	NOUN
taxlaw-2819	645	31	,	,	PUNCT
taxlaw-2819	645	32	supra	supra	PROPN
taxlaw-2819	645	33	note	note	NOUN
taxlaw-2819	645	34	10	10	NUM
taxlaw-2819	645	35	,	,	PUNCT
taxlaw-2819	645	36	at	at	ADP
taxlaw-2819	645	37	584–94	584–94	NOUN
taxlaw-2819	645	38	.	.	PUNCT
taxlaw-2819	646	1	32	32	NUM
taxlaw-2819	646	2	columbia	columbia	PROPN
taxlaw-2819	646	3	journal	journal	PROPN
taxlaw-2819	646	4	of	of	ADP
taxlaw-2819	646	5	tax	tax	NOUN
taxlaw-2819	646	6	law	law	NOUN
taxlaw-2819	646	7	[	[	X
taxlaw-2819	646	8	vol.5:1	vol.5:1	ADV
taxlaw-2819	646	9	ix	ix	ADV
taxlaw-2819	646	10	.	.	PUNCT
taxlaw-2819	647	1	compounding	compound	VERB
taxlaw-2819	647	2	the	the	DET
taxlaw-2819	647	3	mistake	mistake	NOUN
taxlaw-2819	647	4	of	of	ADP
taxlaw-2819	647	5	homeless	homeless	ADJ
taxlaw-2819	647	6	income	income	NOUN
taxlaw-2819	647	7	interestingly	interestingly	ADV
taxlaw-2819	647	8	,	,	PUNCT
taxlaw-2819	647	9	the	the	DET
taxlaw-2819	647	10	icc	icc	PROPN
taxlaw-2819	647	11	,	,	PUNCT
taxlaw-2819	647	12	after	after	ADP
taxlaw-2819	647	13	being	be	AUX
taxlaw-2819	647	14	silent	silent	ADJ
taxlaw-2819	647	15	on	on	ADP
taxlaw-2819	647	16	the	the	DET
taxlaw-2819	647	17	subject	subject	NOUN
taxlaw-2819	647	18	of	of	ADP
taxlaw-2819	647	19	double	double	ADJ
taxlaw-2819	647	20	taxation	taxation	NOUN
taxlaw-2819	647	21	since	since	SCONJ
taxlaw-2819	647	22	1925	1925	NUM
taxlaw-2819	647	23	,	,	PUNCT
taxlaw-2819	647	24	addressed	address	VERB
taxlaw-2819	647	25	the	the	DET
taxlaw-2819	647	26	subject	subject	NOUN
taxlaw-2819	647	27	of	of	ADP
taxlaw-2819	647	28	homeless	homeless	ADJ
taxlaw-2819	647	29	income	income	NOUN
taxlaw-2819	647	30	in	in	ADP
taxlaw-2819	647	31	1951.154	1951.154	NUM
taxlaw-2819	647	32	it	it	PRON
taxlaw-2819	647	33	noted	note	VERB
taxlaw-2819	647	34	that	that	SCONJ
taxlaw-2819	647	35	a	a	DET
taxlaw-2819	647	36	country	country	NOUN
taxlaw-2819	647	37	should	should	AUX
taxlaw-2819	647	38	draw	draw	VERB
taxlaw-2819	647	39	its	its	PRON
taxlaw-2819	647	40	tax	tax	NOUN
taxlaw-2819	647	41	frontier	frontier	NOUN
taxlaw-2819	647	42	vis	vis	X
taxlaw-2819	647	43	-	-	X
taxlaw-2819	647	44	à	à	X
taxlaw-2819	647	45	-	-	PUNCT
taxlaw-2819	647	46	vis	vis	X
taxlaw-2819	647	47	foreigners	foreigner	NOUN
taxlaw-2819	647	48	so	so	SCONJ
taxlaw-2819	647	49	as	as	SCONJ
taxlaw-2819	647	50	to	to	PART
taxlaw-2819	647	51	exempt	exempt	VERB
taxlaw-2819	647	52	from	from	ADP
taxlaw-2819	647	53	domestic	domestic	ADJ
taxlaw-2819	647	54	taxation	taxation	NOUN
taxlaw-2819	647	55	a	a	DET
taxlaw-2819	647	56	broad	broad	ADJ
taxlaw-2819	647	57	range	range	NOUN
taxlaw-2819	647	58	of	of	ADP
taxlaw-2819	647	59	essentially	essentially	ADV
taxlaw-2819	647	60	base	base	ADV
taxlaw-2819	647	61	-	-	PUNCT
taxlaw-2819	647	62	stripping	strip	VERB
taxlaw-2819	647	63	mechanisms	mechanism	NOUN
taxlaw-2819	647	64	.	.	PUNCT
taxlaw-2819	648	1	in	in	ADP
taxlaw-2819	648	2	addition	addition	NOUN
taxlaw-2819	648	3	,	,	PUNCT
taxlaw-2819	648	4	a	a	DET
taxlaw-2819	648	5	country	country	NOUN
taxlaw-2819	648	6	should	should	AUX
taxlaw-2819	648	7	also	also	ADV
taxlaw-2819	648	8	not	not	PART
taxlaw-2819	648	9	inquire	inquire	VERB
taxlaw-2819	648	10	“	"	PUNCT
taxlaw-2819	648	11	into	into	ADP
taxlaw-2819	648	12	the	the	DET
taxlaw-2819	648	13	total	total	ADJ
taxlaw-2819	648	14	income	income	NOUN
taxlaw-2819	648	15	of	of	ADP
taxlaw-2819	648	16	the	the	DET
taxlaw-2819	648	17	non	non	NOUN
taxlaw-2819	648	18	-	-	NOUN
taxlaw-2819	648	19	residents	resident	NOUN
taxlaw-2819	648	20	.	.	PUNCT
taxlaw-2819	648	21	”155	”155	PUNCT
taxlaw-2819	649	1	in	in	ADP
taxlaw-2819	649	2	recognition	recognition	NOUN
taxlaw-2819	649	3	of	of	ADP
taxlaw-2819	649	4	the	the	DET
taxlaw-2819	649	5	flaw	flaw	NOUN
taxlaw-2819	649	6	in	in	ADP
taxlaw-2819	649	7	the	the	DET
taxlaw-2819	649	8	foundational	foundational	ADJ
taxlaw-2819	649	9	premise	premise	NOUN
taxlaw-2819	649	10	of	of	ADP
taxlaw-2819	649	11	residence	residence	NOUN
taxlaw-2819	649	12	-	-	PUNCT
taxlaw-2819	649	13	based	base	VERB
taxlaw-2819	649	14	taxation	taxation	NOUN
taxlaw-2819	649	15	caused	cause	VERB
taxlaw-2819	649	16	by	by	ADP
taxlaw-2819	649	17	intermediary	intermediary	ADJ
taxlaw-2819	649	18	companies	company	NOUN
taxlaw-2819	649	19	(	(	PUNCT
taxlaw-2819	649	20	i.e.	i.e.	X
taxlaw-2819	649	21	,	,	PUNCT
taxlaw-2819	649	22	homeless	homeless	ADJ
taxlaw-2819	649	23	income	income	NOUN
taxlaw-2819	649	24	)	)	PUNCT
taxlaw-2819	649	25	,	,	PUNCT
taxlaw-2819	649	26	the	the	DET
taxlaw-2819	649	27	icc	icc	NOUN
taxlaw-2819	649	28	proposed	propose	VERB
taxlaw-2819	649	29	that	that	SCONJ
taxlaw-2819	649	30	“	"	PUNCT
taxlaw-2819	649	31	intermediary	intermediary	ADJ
taxlaw-2819	649	32	countries	country	NOUN
taxlaw-2819	649	33	”	"	PUNCT
taxlaw-2819	649	34	should	should	AUX
taxlaw-2819	649	35	be	be	AUX
taxlaw-2819	649	36	treated	treat	VERB
taxlaw-2819	649	37	as	as	ADP
taxlaw-2819	649	38	the	the	DET
taxlaw-2819	649	39	residence	residence	NOUN
taxlaw-2819	649	40	country	country	NOUN
taxlaw-2819	649	41	and	and	CCONJ
taxlaw-2819	649	42	should	should	AUX
taxlaw-2819	649	43	not	not	PART
taxlaw-2819	649	44	tax	tax	VERB
taxlaw-2819	649	45	subsequent	subsequent	ADJ
taxlaw-2819	649	46	distributions	distribution	NOUN
taxlaw-2819	649	47	of	of	ADP
taxlaw-2819	649	48	income.156	income.156	NOUN
taxlaw-2819	649	49	this	this	DET
taxlaw-2819	649	50	proposal	proposal	NOUN
taxlaw-2819	649	51	was	be	AUX
taxlaw-2819	649	52	submitted	submit	VERB
taxlaw-2819	649	53	to	to	ADP
taxlaw-2819	649	54	the	the	DET
taxlaw-2819	649	55	fiscal	fiscal	ADJ
taxlaw-2819	649	56	commission	commission	NOUN
taxlaw-2819	649	57	of	of	ADP
taxlaw-2819	649	58	the	the	DET
taxlaw-2819	649	59	then	then	ADV
taxlaw-2819	649	60	new	new	ADJ
taxlaw-2819	649	61	united	united	PROPN
taxlaw-2819	649	62	nations.157	nations.157	PROPN
taxlaw-2819	649	63	in	in	ADP
taxlaw-2819	649	64	essence	essence	NOUN
taxlaw-2819	649	65	,	,	PUNCT
taxlaw-2819	649	66	the	the	DET
taxlaw-2819	649	67	icc	icc	NOUN
taxlaw-2819	649	68	proposed	propose	VERB
taxlaw-2819	649	69	that	that	SCONJ
taxlaw-2819	649	70	an	an	DET
taxlaw-2819	649	71	intermediary	intermediary	ADJ
taxlaw-2819	649	72	country	country	NOUN
taxlaw-2819	649	73	,	,	PUNCT
taxlaw-2819	649	74	even	even	ADV
taxlaw-2819	649	75	if	if	SCONJ
taxlaw-2819	649	76	it	it	PRON
taxlaw-2819	649	77	had	have	VERB
taxlaw-2819	649	78	no	no	PRON
taxlaw-2819	649	79	or	or	CCONJ
taxlaw-2819	649	80	a	a	DET
taxlaw-2819	649	81	low	low	ADJ
taxlaw-2819	649	82	effective	effective	ADJ
taxlaw-2819	649	83	tax	tax	NOUN
taxlaw-2819	649	84	rate	rate	NOUN
taxlaw-2819	649	85	,	,	PUNCT
taxlaw-2819	649	86	should	should	AUX
taxlaw-2819	649	87	be	be	AUX
taxlaw-2819	649	88	treated	treat	VERB
taxlaw-2819	649	89	as	as	ADP
taxlaw-2819	649	90	the	the	DET
taxlaw-2819	649	91	residence	residence	NOUN
taxlaw-2819	649	92	country	country	NOUN
taxlaw-2819	649	93	.	.	PUNCT
taxlaw-2819	650	1	this	this	DET
taxlaw-2819	650	2	emboldened	embolden	VERB
taxlaw-2819	650	3	effort	effort	NOUN
taxlaw-2819	650	4	to	to	PART
taxlaw-2819	650	5	obtain	obtain	VERB
taxlaw-2819	650	6	explicit	explicit	ADJ
taxlaw-2819	650	7	protection	protection	NOUN
taxlaw-2819	650	8	for	for	ADP
taxlaw-2819	650	9	a	a	DET
taxlaw-2819	650	10	low	low	ADV
taxlaw-2819	650	11	-	-	PUNCT
taxlaw-2819	650	12	taxed	tax	VERB
taxlaw-2819	650	13	intermediate	intermediate	ADJ
taxlaw-2819	650	14	holding	hold	VERB
taxlaw-2819	650	15	company	company	NOUN
taxlaw-2819	650	16	structure	structure	NOUN
taxlaw-2819	650	17	demonstrates	demonstrate	VERB
taxlaw-2819	650	18	that	that	SCONJ
taxlaw-2819	650	19	homeless	homeless	ADJ
taxlaw-2819	650	20	income	income	NOUN
taxlaw-2819	650	21	tax	tax	NOUN
taxlaw-2819	650	22	planning	planning	NOUN
taxlaw-2819	650	23	had	have	AUX
taxlaw-2819	650	24	by	by	ADP
taxlaw-2819	650	25	this	this	DET
taxlaw-2819	650	26	time	time	NOUN
taxlaw-2819	650	27	become	become	AUX
taxlaw-2819	650	28	well	well	ADV
taxlaw-2819	650	29	understood	understand	VERB
taxlaw-2819	650	30	and	and	CCONJ
taxlaw-2819	650	31	of	of	ADP
taxlaw-2819	650	32	significant	significant	ADJ
taxlaw-2819	650	33	importance	importance	NOUN
taxlaw-2819	650	34	to	to	ADP
taxlaw-2819	650	35	the	the	DET
taxlaw-2819	650	36	business	business	NOUN
taxlaw-2819	650	37	community	community	NOUN
taxlaw-2819	650	38	.	.	PUNCT
taxlaw-2819	651	1	in	in	ADP
taxlaw-2819	651	2	any	any	DET
taxlaw-2819	651	3	event	event	NOUN
taxlaw-2819	651	4	,	,	PUNCT
taxlaw-2819	651	5	the	the	DET
taxlaw-2819	651	6	icc	icc	PROPN
taxlaw-2819	651	7	1951	1951	NUM
taxlaw-2819	651	8	proposal	proposal	NOUN
taxlaw-2819	651	9	had	have	AUX
taxlaw-2819	651	10	been	be	AUX
taxlaw-2819	651	11	an	an	DET
taxlaw-2819	651	12	element	element	NOUN
taxlaw-2819	651	13	of	of	ADP
taxlaw-2819	651	14	the	the	DET
taxlaw-2819	651	15	foundational	foundational	ADJ
taxlaw-2819	651	16	premise	premise	NOUN
taxlaw-2819	651	17	from	from	ADP
taxlaw-2819	651	18	inception	inception	NOUN
taxlaw-2819	651	19	,	,	PUNCT
taxlaw-2819	651	20	but	but	CCONJ
taxlaw-2819	651	21	in	in	ADP
taxlaw-2819	651	22	1951	1951	NUM
taxlaw-2819	651	23	is	be	AUX
taxlaw-2819	651	24	was	be	AUX
taxlaw-2819	651	25	clearly	clearly	ADV
taxlaw-2819	651	26	and	and	CCONJ
taxlaw-2819	651	27	explicitly	explicitly	ADV
taxlaw-2819	651	28	framed	frame	VERB
taxlaw-2819	651	29	.	.	PUNCT
taxlaw-2819	652	1	x.	x.	NOUN
taxlaw-2819	652	2	policy	policy	NOUN
taxlaw-2819	652	3	evolution	evolution	NOUN
taxlaw-2819	652	4	in	in	ADP
taxlaw-2819	652	5	the	the	DET
taxlaw-2819	652	6	1951	1951	NUM
taxlaw-2819	652	7	–	–	PUNCT
taxlaw-2819	652	8	2012	2012	NUM
taxlaw-2819	652	9	period	period	NOUN
taxlaw-2819	652	10	in	in	ADP
taxlaw-2819	652	11	the	the	DET
taxlaw-2819	652	12	period	period	NOUN
taxlaw-2819	652	13	since	since	SCONJ
taxlaw-2819	652	14	1951	1951	NUM
taxlaw-2819	652	15	,	,	PUNCT
taxlaw-2819	652	16	global	global	ADJ
taxlaw-2819	652	17	tax	tax	NOUN
taxlaw-2819	652	18	treaty	treaty	NOUN
taxlaw-2819	652	19	policy	policy	NOUN
taxlaw-2819	652	20	has	have	AUX
taxlaw-2819	652	21	stood	stand	VERB
taxlaw-2819	652	22	still	still	ADV
taxlaw-2819	652	23	.	.	PUNCT
taxlaw-2819	653	1	there	there	PRON
taxlaw-2819	653	2	have	have	AUX
taxlaw-2819	653	3	been	be	AUX
taxlaw-2819	653	4	domestic	domestic	ADJ
taxlaw-2819	653	5	tax	tax	NOUN
taxlaw-2819	653	6	base	base	NOUN
taxlaw-2819	653	7	defense	defense	NOUN
taxlaw-2819	653	8	efforts	effort	NOUN
taxlaw-2819	653	9	in	in	ADP
taxlaw-2819	653	10	the	the	DET
taxlaw-2819	653	11	form	form	NOUN
taxlaw-2819	653	12	of	of	ADP
taxlaw-2819	653	13	ever	ever	ADV
taxlaw-2819	653	14	-	-	PUNCT
taxlaw-2819	653	15	tightening	tighten	VERB
taxlaw-2819	653	16	cfc	cfc	PROPN
taxlaw-2819	653	17	,	,	PUNCT
taxlaw-2819	653	18	ftc	ftc	PROPN
taxlaw-2819	653	19	,	,	PUNCT
taxlaw-2819	653	20	earningstripping	earningstripping	NOUN
taxlaw-2819	653	21	,	,	PUNCT
taxlaw-2819	653	22	and	and	CCONJ
taxlaw-2819	653	23	related	relate	VERB
taxlaw-2819	653	24	outbound	outbound	NOUN
taxlaw-2819	653	25	and	and	CCONJ
taxlaw-2819	653	26	inbound	inbound	ADJ
taxlaw-2819	653	27	regimes	regime	NOUN
taxlaw-2819	653	28	,	,	PUNCT
taxlaw-2819	653	29	as	as	ADV
taxlaw-2819	653	30	well	well	ADV
taxlaw-2819	653	31	as	as	ADP
taxlaw-2819	653	32	a	a	DET
taxlaw-2819	653	33	global	global	ADJ
taxlaw-2819	653	34	effort	effort	NOUN
taxlaw-2819	653	35	to	to	PART
taxlaw-2819	653	36	police	police	VERB
taxlaw-2819	653	37	the	the	DET
taxlaw-2819	653	38	perceived	perceive	VERB
taxlaw-2819	653	39	base	base	NOUN
taxlaw-2819	653	40	-	-	PUNCT
taxlaw-2819	653	41	stripping	strip	VERB
taxlaw-2819	653	42	activities	activity	NOUN
taxlaw-2819	653	43	of	of	ADP
taxlaw-2819	653	44	mnes	mne	NOUN
taxlaw-2819	653	45	via	via	ADP
taxlaw-2819	653	46	the	the	DET
taxlaw-2819	653	47	introduction	introduction	NOUN
taxlaw-2819	653	48	of	of	ADP
taxlaw-2819	653	49	broad	broad	ADV
taxlaw-2819	653	50	-	-	PUNCT
taxlaw-2819	653	51	based	base	VERB
taxlaw-2819	653	52	tp	tp	NOUN
taxlaw-2819	653	53	documentation	documentation	NOUN
taxlaw-2819	653	54	,	,	PUNCT
taxlaw-2819	653	55	examination	examination	NOUN
taxlaw-2819	653	56	,	,	PUNCT
taxlaw-2819	653	57	and	and	CCONJ
taxlaw-2819	653	58	penalty	penalty	NOUN
taxlaw-2819	653	59	regimes.158	regimes.158	NOUN
taxlaw-2819	653	60	the	the	DET
taxlaw-2819	653	61	near	near	ADJ
taxlaw-2819	653	62	universal	universal	ADJ
taxlaw-2819	653	63	questioning	questioning	NOUN
taxlaw-2819	653	64	of	of	ADP
taxlaw-2819	653	65	the	the	DET
taxlaw-2819	653	66	extant	extant	ADJ
taxlaw-2819	653	67	model	model	NOUN
taxlaw-2819	653	68	tax	tax	NOUN
taxlaw-2819	653	69	treaty	treaty	NOUN
taxlaw-2819	653	70	policy	policy	NOUN
taxlaw-2819	653	71	was	be	AUX
taxlaw-2819	653	72	germinated	germinate	VERB
taxlaw-2819	653	73	by	by	ADP
taxlaw-2819	653	74	the	the	DET
taxlaw-2819	653	75	tensions	tension	NOUN
taxlaw-2819	653	76	noted	note	VERB
taxlaw-2819	653	77	at	at	ADP
taxlaw-2819	653	78	the	the	DET
taxlaw-2819	653	79	beginning	beginning	NOUN
taxlaw-2819	653	80	of	of	ADP
taxlaw-2819	653	81	this	this	DET
taxlaw-2819	653	82	article.159	article.159	PROPN
taxlaw-2819	653	83	in	in	ADP
taxlaw-2819	653	84	this	this	DET
taxlaw-2819	653	85	regard	regard	NOUN
taxlaw-2819	653	86	,	,	PUNCT
taxlaw-2819	653	87	it	it	PRON
taxlaw-2819	653	88	is	be	AUX
taxlaw-2819	653	89	also	also	ADV
taxlaw-2819	653	90	worth	worth	ADJ
taxlaw-2819	653	91	noting	note	VERB
taxlaw-2819	653	92	,	,	PUNCT
taxlaw-2819	653	93	though	though	SCONJ
taxlaw-2819	653	94	beyond	beyond	ADP
taxlaw-2819	653	95	the	the	DET
taxlaw-2819	653	96	scope	scope	NOUN
taxlaw-2819	653	97	of	of	ADP
taxlaw-2819	653	98	this	this	DET
taxlaw-2819	653	99	article	article	NOUN
taxlaw-2819	653	100	,	,	PUNCT
taxlaw-2819	653	101	that	that	SCONJ
taxlaw-2819	653	102	many	many	ADJ
taxlaw-2819	653	103	former	former	ADJ
taxlaw-2819	653	104	residence	residence	NOUN
taxlaw-2819	653	105	countries	country	NOUN
taxlaw-2819	653	106	,	,	PUNCT
taxlaw-2819	653	107	including	include	VERB
taxlaw-2819	653	108	most	most	ADJ
taxlaw-2819	653	109	oecd	oecd	PROPN
taxlaw-2819	653	110	member	member	NOUN
taxlaw-2819	653	111	countries	country	NOUN
taxlaw-2819	653	112	,	,	PUNCT
taxlaw-2819	653	113	are	be	AUX
taxlaw-2819	653	114	increasingly	increasingly	ADV
taxlaw-2819	653	115	adopting	adopt	VERB
taxlaw-2819	653	116	policies	policy	NOUN
taxlaw-2819	653	117	designed	design	VERB
taxlaw-2819	653	118	to	to	PART
taxlaw-2819	653	119	attract	attract	VERB
taxlaw-2819	653	120	economic	economic	ADJ
taxlaw-2819	653	121	activity	activity	NOUN
taxlaw-2819	653	122	to	to	ADP
taxlaw-2819	653	123	their	their	PRON
taxlaw-2819	653	124	own	own	ADJ
taxlaw-2819	653	125	borders	border	NOUN
taxlaw-2819	653	126	and	and	CCONJ
taxlaw-2819	653	127	abandoning	abandon	VERB
taxlaw-2819	653	128	efforts	effort	NOUN
taxlaw-2819	653	129	to	to	PART
taxlaw-2819	653	130	impose	impose	VERB
taxlaw-2819	653	131	domestic	domestic	ADJ
taxlaw-2819	653	132	taxation	taxation	NOUN
taxlaw-2819	653	133	of	of	ADP
taxlaw-2819	653	134	an	an	DET
taxlaw-2819	653	135	extra	extra	ADJ
taxlaw-2819	653	136	-	-	ADJ
taxlaw-2819	653	137	territorial	territorial	ADJ
taxlaw-2819	653	138	basis	basis	NOUN
taxlaw-2819	653	139	(	(	PUNCT
taxlaw-2819	653	140	such	such	ADJ
taxlaw-2819	653	141	as	as	ADP
taxlaw-2819	653	142	the	the	DET
taxlaw-2819	653	143	outbound	outbound	NOUN
taxlaw-2819	653	144	and	and	CCONJ
taxlaw-2819	653	145	inbound	inbound	ADJ
taxlaw-2819	653	146	regimes	regime	NOUN
taxlaw-2819	653	147	noted	note	VERB
taxlaw-2819	653	148	above	above	ADP
taxlaw-2819	653	149	)	)	PUNCT
taxlaw-2819	653	150	.	.	PUNCT
taxlaw-2819	654	1	this	this	PRON
taxlaw-2819	654	2	is	be	AUX
taxlaw-2819	654	3	plainly	plainly	ADV
taxlaw-2819	654	4	evident	evident	ADJ
taxlaw-2819	654	5	in	in	ADP
taxlaw-2819	654	6	the	the	DET
taxlaw-2819	654	7	current	current	ADJ
taxlaw-2819	654	8	international	international	ADJ
taxlaw-2819	654	9	taxation	taxation	NOUN
taxlaw-2819	654	10	proposals	proposal	NOUN
taxlaw-2819	654	11	in	in	ADP
taxlaw-2819	654	12	the	the	DET
taxlaw-2819	654	13	united	united	PROPN
taxlaw-2819	654	14	states	states	PROPN
taxlaw-2819	654	15	of	of	ADP
taxlaw-2819	654	16	the	the	DET
taxlaw-2819	654	17	obama	obama	PROPN
taxlaw-2819	654	18	administration	administration	NOUN
taxlaw-2819	654	19	as	as	ADV
taxlaw-2819	654	20	well	well	ADV
taxlaw-2819	654	21	as	as	ADP
taxlaw-2819	654	22	proposals	proposal	NOUN
taxlaw-2819	654	23	being	be	AUX
taxlaw-2819	654	24	considered	consider	VERB
taxlaw-2819	654	25	on	on	ADP
taxlaw-2819	654	26	a	a	DET
taxlaw-2819	654	27	bi	bi	ADJ
taxlaw-2819	654	28	-	-	ADJ
taxlaw-2819	654	29	partisan	partisan	ADJ
taxlaw-2819	654	30	basis	basis	NOUN
taxlaw-2819	654	31	in	in	ADP
taxlaw-2819	654	32	congress	congress	PROPN
taxlaw-2819	654	33	,	,	PUNCT
taxlaw-2819	654	34	which	which	PRON
taxlaw-2819	654	35	include	include	VERB
taxlaw-2819	654	36	conversion	conversion	NOUN
taxlaw-2819	654	37	of	of	ADP
taxlaw-2819	654	38	the	the	DET
taxlaw-2819	654	39	current	current	ADJ
taxlaw-2819	654	40	global	global	ADJ
taxlaw-2819	654	41	taxation	taxation	NOUN
taxlaw-2819	654	42	model	model	NOUN
taxlaw-2819	654	43	to	to	ADP
taxlaw-2819	654	44	a	a	DET
taxlaw-2819	654	45	“	"	PUNCT
taxlaw-2819	654	46	territorial	territorial	ADJ
taxlaw-2819	654	47	”	"	PUNCT
taxlaw-2819	654	48	model	model	NOUN
taxlaw-2819	654	49	,	,	PUNCT
taxlaw-2819	654	50	utilization	utilization	NOUN
taxlaw-2819	654	51	of	of	ADP
taxlaw-2819	654	52	a	a	DET
taxlaw-2819	654	53	“	"	PUNCT
taxlaw-2819	654	54	patent	patent	NOUN
taxlaw-2819	654	55	-	-	PUNCT
taxlaw-2819	654	56	box	box	NOUN
taxlaw-2819	654	57	”	"	PUNCT
taxlaw-2819	654	58	regime	regime	NOUN
taxlaw-2819	654	59	to	to	PART
taxlaw-2819	654	60	provide	provide	VERB
taxlaw-2819	654	61	lower	low	ADJ
taxlaw-2819	654	62	domestic	domestic	ADJ
taxlaw-2819	654	63	taxation	taxation	NOUN
taxlaw-2819	654	64	for	for	ADP
taxlaw-2819	654	65	creation	creation	NOUN
taxlaw-2819	654	66	,	,	PUNCT
taxlaw-2819	654	67	in	in	ADP
taxlaw-2819	654	68	essence	essence	NOUN
taxlaw-2819	654	69	,	,	PUNCT
taxlaw-2819	654	70	of	of	ADP
taxlaw-2819	654	71	jobs	job	NOUN
taxlaw-2819	654	72	related	relate	VERB
taxlaw-2819	654	73	to	to	ADP
taxlaw-2819	654	74	intellectual	intellectual	ADJ
taxlaw-2819	654	75	property.160	property.160	NOUN
taxlaw-2819	654	76	indeed	indeed	ADV
taxlaw-2819	654	77	,	,	PUNCT
taxlaw-2819	654	78	one	one	NUM
taxlaw-2819	654	79	of	of	ADP
taxlaw-2819	654	80	the	the	DET
taxlaw-2819	654	81	most	most	ADV
taxlaw-2819	654	82	pervasive	pervasive	ADJ
taxlaw-2819	654	83	u.s	u.s	PROPN
taxlaw-2819	654	84	.	.	PROPN
taxlaw-2819	654	85	tax	tax	NOUN
taxlaw-2819	654	86	regimes	regime	NOUN
taxlaw-2819	654	87	of	of	ADP
taxlaw-2819	654	88	154	154	NUM
taxlaw-2819	654	89	see	see	NOUN
taxlaw-2819	654	90	unilateral	unilateral	ADJ
taxlaw-2819	654	91	relief	relief	NOUN
taxlaw-2819	654	92	from	from	ADP
taxlaw-2819	654	93	double	double	ADJ
taxlaw-2819	654	94	taxation	taxation	NOUN
taxlaw-2819	654	95	,	,	PUNCT
taxlaw-2819	654	96	icc	icc	VERB
taxlaw-2819	654	97	statement	statement	NOUN
taxlaw-2819	654	98	and	and	CCONJ
taxlaw-2819	654	99	report	report	NOUN
taxlaw-2819	654	100	of	of	ADP
taxlaw-2819	654	101	the	the	DET
taxlaw-2819	654	102	comm'n	comm'n	PROPN
taxlaw-2819	654	103	on	on	ADP
taxlaw-2819	654	104	taxation	taxation	NOUN
taxlaw-2819	654	105	1951	1951	NUM
taxlaw-2819	655	1	[	[	X
taxlaw-2819	655	2	hereinafter	hereinafter	NOUN
taxlaw-2819	655	3	1951	1951	NUM
taxlaw-2819	655	4	unilateral	unilateral	ADJ
taxlaw-2819	655	5	report	report	NOUN
taxlaw-2819	655	6	]	]	X
taxlaw-2819	655	7	.	.	PUNCT
taxlaw-2819	656	1	155	155	NUM
taxlaw-2819	657	1	i	i	PRON
taxlaw-2819	657	2	d.	d.	PROPN
taxlaw-2819	657	3	at	at	ADP
taxlaw-2819	657	4	2	2	NUM
taxlaw-2819	657	5	.	.	NUM
taxlaw-2819	657	6	156	156	NUM
taxlaw-2819	657	7	see	see	VERB
taxlaw-2819	657	8	1951	1951	NUM
taxlaw-2819	657	9	unilateral	unilateral	ADJ
taxlaw-2819	657	10	report	report	NOUN
taxlaw-2819	657	11	,	,	PUNCT
taxlaw-2819	657	12	supra	supra	PROPN
taxlaw-2819	657	13	note	note	NOUN
taxlaw-2819	657	14	154	154	NUM
taxlaw-2819	657	15	,	,	PUNCT
taxlaw-2819	657	16	at	at	ADP
taxlaw-2819	657	17	10–11	10–11	NUM
taxlaw-2819	657	18	.	.	PUNCT
taxlaw-2819	658	1	157	157	NUM
taxlaw-2819	658	2	see	see	VERB
taxlaw-2819	658	3	1951	1951	NUM
taxlaw-2819	658	4	unilateral	unilateral	ADJ
taxlaw-2819	658	5	report	report	NOUN
taxlaw-2819	658	6	,	,	PUNCT
taxlaw-2819	658	7	supra	supra	PROPN
taxlaw-2819	658	8	note	note	NOUN
taxlaw-2819	658	9	154	154	NUM
taxlaw-2819	658	10	,	,	PUNCT
taxlaw-2819	658	11	at	at	ADP
taxlaw-2819	658	12	11	11	NUM
taxlaw-2819	658	13	.	.	PUNCT
taxlaw-2819	658	14	158	158	NUM
taxlaw-2819	658	15	see	see	VERB
taxlaw-2819	658	16	oecd	oecd	PROPN
taxlaw-2819	658	17	transfer	transfer	NOUN
taxlaw-2819	658	18	pricing	pricing	NOUN
taxlaw-2819	658	19	,	,	PUNCT
taxlaw-2819	658	20	supra	supra	PROPN
taxlaw-2819	658	21	note	note	PROPN
taxlaw-2819	658	22	6	6	NUM
taxlaw-2819	658	23	,	,	PUNCT
taxlaw-2819	658	24	at	at	ADP
taxlaw-2819	658	25	ch	ch	NOUN
taxlaw-2819	658	26	.	.	PROPN
taxlaw-2819	658	27	14	14	NUM
taxlaw-2819	658	28	(	(	PUNCT
taxlaw-2819	658	29	listing	list	VERB
taxlaw-2819	658	30	the	the	DET
taxlaw-2819	658	31	requirements	requirement	NOUN
taxlaw-2819	658	32	of	of	ADP
taxlaw-2819	658	33	70	70	NUM
taxlaw-2819	658	34	+	+	NUM
taxlaw-2819	658	35	countries	country	NOUN
taxlaw-2819	658	36	)	)	PUNCT
taxlaw-2819	658	37	.	.	PUNCT
taxlaw-2819	659	1	159	159	NUM
taxlaw-2819	659	2	see	see	VERB
taxlaw-2819	659	3	supra	supra	PROPN
taxlaw-2819	659	4	part	part	PROPN
taxlaw-2819	659	5	i.	i.	PROPN
taxlaw-2819	659	6	160	160	NUM
taxlaw-2819	659	7	see	see	VERB
taxlaw-2819	659	8	lowell	lowell	PROPN
taxlaw-2819	659	9	et	et	PROPN
taxlaw-2819	659	10	.	.	PUNCT
taxlaw-2819	660	1	al	al	PROPN
taxlaw-2819	660	2	,	,	PUNCT
taxlaw-2819	660	3	u.s	u.s	PROPN
taxlaw-2819	660	4	.	.	PROPN
taxlaw-2819	660	5	international	international	ADJ
taxlaw-2819	660	6	transfer	transfer	NOUN
taxlaw-2819	660	7	pricing	pricing	NOUN
taxlaw-2819	660	8	,	,	PUNCT
taxlaw-2819	660	9	supra	supra	PROPN
taxlaw-2819	660	10	note	note	NOUN
taxlaw-2819	660	11	2	2	NUM
taxlaw-2819	660	12	,	,	PUNCT
taxlaw-2819	660	13	at	at	ADP
taxlaw-2819	660	14	¶	¶	PROPN
taxlaw-2819	660	15	2.02[22	2.02[22	NUM
taxlaw-2819	660	16	]	]	X
taxlaw-2819	660	17	.	.	PUNCT
taxlaw-2819	661	1	2013	2013	NUM
taxlaw-2819	661	2	]	]	PUNCT
taxlaw-2819	661	3	income	income	NOUN
taxlaw-2819	661	4	tax	tax	NOUN
taxlaw-2819	661	5	treaty	treaty	NOUN
taxlaw-2819	661	6	policy	policy	NOUN
taxlaw-2819	661	7	in	in	ADP
taxlaw-2819	661	8	the	the	DET
taxlaw-2819	661	9	21st	21st	ADJ
taxlaw-2819	661	10	century	century	NOUN
taxlaw-2819	661	11	:	:	PUNCT
taxlaw-2819	661	12	33	33	NUM
taxlaw-2819	661	13	residence	residence	NOUN
taxlaw-2819	661	14	vs.	vs.	ADP
taxlaw-2819	661	15	source	source	NOUN
taxlaw-2819	661	16	recent	recent	ADJ
taxlaw-2819	661	17	vintage	vintage	NOUN
taxlaw-2819	661	18	is	be	AUX
taxlaw-2819	661	19	the	the	DET
taxlaw-2819	661	20	so	so	ADV
taxlaw-2819	661	21	-	-	PUNCT
taxlaw-2819	661	22	called	call	VERB
taxlaw-2819	661	23	fatca	fatca	ADJ
taxlaw-2819	661	24	imposition	imposition	NOUN
taxlaw-2819	661	25	of	of	ADP
taxlaw-2819	661	26	withholding	withholding	NOUN
taxlaw-2819	661	27	taxes	taxis	NOUN
taxlaw-2819	661	28	on	on	ADP
taxlaw-2819	661	29	u.s	u.s	PROPN
taxlaw-2819	661	30	.	.	PROPN
taxlaw-2819	661	31	source	source	NOUN
taxlaw-2819	661	32	investment	investment	NOUN
taxlaw-2819	661	33	income.161	income.161	ADJ
taxlaw-2819	661	34	these	these	DET
taxlaw-2819	661	35	evolutions	evolution	NOUN
taxlaw-2819	661	36	stand	stand	VERB
taxlaw-2819	661	37	as	as	ADP
taxlaw-2819	661	38	mute	mute	ADJ
taxlaw-2819	661	39	testimony	testimony	NOUN
taxlaw-2819	661	40	to	to	ADP
taxlaw-2819	661	41	the	the	DET
taxlaw-2819	661	42	reality	reality	NOUN
taxlaw-2819	661	43	that	that	SCONJ
taxlaw-2819	661	44	the	the	DET
taxlaw-2819	661	45	world	world	NOUN
taxlaw-2819	661	46	has	have	AUX
taxlaw-2819	661	47	changed	change	VERB
taxlaw-2819	661	48	since	since	SCONJ
taxlaw-2819	661	49	the	the	DET
taxlaw-2819	661	50	1920s	1920s	NUM
taxlaw-2819	661	51	.	.	PUNCT
taxlaw-2819	662	1	the	the	DET
taxlaw-2819	662	2	former	former	ADJ
taxlaw-2819	662	3	source	source	NOUN
taxlaw-2819	662	4	-	-	PUNCT
taxlaw-2819	662	5	colony	colony	NOUN
taxlaw-2819	662	6	countries	country	NOUN
taxlaw-2819	662	7	have	have	AUX
taxlaw-2819	662	8	in	in	ADP
taxlaw-2819	662	9	many	many	ADJ
taxlaw-2819	662	10	cases	case	NOUN
taxlaw-2819	662	11	become	become	VERB
taxlaw-2819	662	12	residence	residence	NOUN
taxlaw-2819	662	13	-	-	PUNCT
taxlaw-2819	662	14	imperial	imperial	ADJ
taxlaw-2819	662	15	countries	country	NOUN
taxlaw-2819	662	16	,	,	PUNCT
taxlaw-2819	662	17	as	as	SCONJ
taxlaw-2819	662	18	many	many	ADJ
taxlaw-2819	662	19	creditor	creditor	NOUN
taxlaw-2819	662	20	countries	country	NOUN
taxlaw-2819	662	21	of	of	ADP
taxlaw-2819	662	22	that	that	DET
taxlaw-2819	662	23	era	era	NOUN
taxlaw-2819	662	24	have	have	AUX
taxlaw-2819	662	25	become	become	VERB
taxlaw-2819	662	26	debtor	debtor	NOUN
taxlaw-2819	662	27	countries	country	NOUN
taxlaw-2819	662	28	.	.	PUNCT
taxlaw-2819	663	1	in	in	ADP
taxlaw-2819	663	2	the	the	DET
taxlaw-2819	663	3	mercantilist	mercantilist	NOUN
taxlaw-2819	663	4	paradigm	paradigm	NOUN
taxlaw-2819	663	5	noted	note	VERB
taxlaw-2819	663	6	above,162	above,162	PROPN
taxlaw-2819	663	7	a	a	DET
taxlaw-2819	663	8	case	case	NOUN
taxlaw-2819	663	9	could	could	AUX
taxlaw-2819	663	10	certainly	certainly	ADV
taxlaw-2819	663	11	be	be	AUX
taxlaw-2819	663	12	made	make	VERB
taxlaw-2819	663	13	that	that	SCONJ
taxlaw-2819	663	14	,	,	PUNCT
taxlaw-2819	663	15	in	in	ADP
taxlaw-2819	663	16	many	many	ADJ
taxlaw-2819	663	17	respects	respect	NOUN
taxlaw-2819	663	18	,	,	PUNCT
taxlaw-2819	663	19	india	india	PROPN
taxlaw-2819	663	20	has	have	AUX
taxlaw-2819	663	21	taken	take	VERB
taxlaw-2819	663	22	the	the	DET
taxlaw-2819	663	23	place	place	NOUN
taxlaw-2819	663	24	of	of	ADP
taxlaw-2819	663	25	england	england	PROPN
taxlaw-2819	663	26	(	(	PUNCT
taxlaw-2819	663	27	as	as	SCONJ
taxlaw-2819	663	28	has	have	AUX
taxlaw-2819	663	29	china	china	PROPN
taxlaw-2819	663	30	taken	take	VERB
taxlaw-2819	663	31	the	the	DET
taxlaw-2819	663	32	place	place	NOUN
taxlaw-2819	663	33	of	of	ADP
taxlaw-2819	663	34	the	the	DET
taxlaw-2819	663	35	united	united	PROPN
taxlaw-2819	663	36	states	states	PROPN
taxlaw-2819	663	37	)	)	PUNCT
taxlaw-2819	663	38	.	.	PUNCT
taxlaw-2819	664	1	xi	xi	PROPN
taxlaw-2819	664	2	.	.	PUNCT
taxlaw-2819	665	1	foundational	foundational	ADJ
taxlaw-2819	665	2	premise	premise	NOUN
taxlaw-2819	665	3	under	under	ADP
taxlaw-2819	665	4	original	original	ADJ
taxlaw-2819	665	5	icc	icc	NOUN
taxlaw-2819	665	6	approach	approach	NOUN
taxlaw-2819	665	7	as	as	SCONJ
taxlaw-2819	665	8	noted	note	VERB
taxlaw-2819	665	9	above	above	ADV
taxlaw-2819	665	10	,	,	PUNCT
taxlaw-2819	665	11	163	163	NUM
taxlaw-2819	665	12	the	the	DET
taxlaw-2819	665	13	foundational	foundational	ADJ
taxlaw-2819	665	14	premise	premise	NOUN
taxlaw-2819	665	15	had	have	VERB
taxlaw-2819	665	16	several	several	ADJ
taxlaw-2819	665	17	elements	element	NOUN
taxlaw-2819	665	18	.	.	PUNCT
taxlaw-2819	666	1	these	these	DET
taxlaw-2819	666	2	elements	element	NOUN
taxlaw-2819	666	3	would	would	AUX
taxlaw-2819	666	4	have	have	AUX
taxlaw-2819	666	5	been	be	AUX
taxlaw-2819	666	6	entirely	entirely	ADV
taxlaw-2819	666	7	different	different	ADJ
taxlaw-2819	666	8	under	under	ADP
taxlaw-2819	666	9	the	the	DET
taxlaw-2819	666	10	original	original	ADJ
taxlaw-2819	666	11	icc	icc	NOUN
taxlaw-2819	666	12	approach	approach	NOUN
taxlaw-2819	666	13	as	as	SCONJ
taxlaw-2819	666	14	follows	follow	VERB
taxlaw-2819	666	15	:	:	PUNCT
taxlaw-2819	666	16	1	1	X
taxlaw-2819	666	17	.	.	X
taxlaw-2819	666	18	source	source	NOUN
taxlaw-2819	666	19	country	country	NOUN
taxlaw-2819	666	20	should	should	AUX
taxlaw-2819	666	21	tax	tax	NOUN
taxlaw-2819	666	22	functions	function	NOUN
taxlaw-2819	666	23	actually	actually	ADV
taxlaw-2819	666	24	performed	perform	VERB
taxlaw-2819	666	25	in	in	ADP
taxlaw-2819	666	26	that	that	DET
taxlaw-2819	666	27	country	country	NOUN
taxlaw-2819	666	28	local	local	ADJ
taxlaw-2819	666	29	operations	operation	NOUN
taxlaw-2819	666	30	;	;	PUNCT
taxlaw-2819	666	31	2	2	X
taxlaw-2819	666	32	.	.	NOUN
taxlaw-2819	666	33	residual	residual	ADJ
taxlaw-2819	666	34	combined	combine	VERB
taxlaw-2819	666	35	income	income	NOUN
taxlaw-2819	666	36	should	should	AUX
taxlaw-2819	666	37	be	be	AUX
taxlaw-2819	666	38	allocated	allocate	VERB
taxlaw-2819	666	39	between	between	ADP
taxlaw-2819	666	40	earned	earn	VERB
taxlaw-2819	666	41	by	by	ADP
taxlaw-2819	666	42	the	the	DET
taxlaw-2819	666	43	country	country	NOUN
taxlaw-2819	666	44	of	of	ADP
taxlaw-2819	666	45	source	source	NOUN
taxlaw-2819	666	46	and	and	CCONJ
taxlaw-2819	666	47	the	the	DET
taxlaw-2819	666	48	country	country	NOUN
taxlaw-2819	666	49	of	of	ADP
taxlaw-2819	666	50	residence	residence	NOUN
taxlaw-2819	666	51	by	by	ADP
taxlaw-2819	666	52	agreement	agreement	NOUN
taxlaw-2819	666	53	of	of	ADP
taxlaw-2819	666	54	the	the	DET
taxlaw-2819	666	55	countries	country	NOUN
taxlaw-2819	666	56	or	or	CCONJ
taxlaw-2819	666	57	on	on	ADP
taxlaw-2819	666	58	the	the	DET
taxlaw-2819	666	59	basis	basis	NOUN
taxlaw-2819	666	60	of	of	ADP
taxlaw-2819	666	61	a	a	DET
taxlaw-2819	666	62	specified	specified	ADJ
taxlaw-2819	666	63	factor	factor	NOUN
taxlaw-2819	666	64	;	;	PUNCT
taxlaw-2819	666	65	3	3	X
taxlaw-2819	666	66	.	.	X
taxlaw-2819	666	67	presence	presence	NOUN
taxlaw-2819	666	68	of	of	ADP
taxlaw-2819	666	69	an	an	DET
taxlaw-2819	666	70	interim	interim	ADJ
taxlaw-2819	666	71	holding	hold	VERB
taxlaw-2819	666	72	company	company	NOUN
taxlaw-2819	666	73	should	should	AUX
taxlaw-2819	666	74	be	be	AUX
taxlaw-2819	666	75	ignored	ignore	VERB
taxlaw-2819	666	76	or	or	CCONJ
taxlaw-2819	666	77	treated	treat	VERB
taxlaw-2819	666	78	as	as	ADP
taxlaw-2819	666	79	the	the	DET
taxlaw-2819	666	80	source	source	NOUN
taxlaw-2819	666	81	country	country	NOUN
taxlaw-2819	666	82	and	and	CCONJ
taxlaw-2819	666	83	its	its	PRON
taxlaw-2819	666	84	treaty	treaty	NOUN
taxlaw-2819	666	85	partner	partner	NOUN
taxlaw-2819	666	86	country	country	NOUN
taxlaw-2819	666	87	determine	determine	NOUN
taxlaw-2819	666	88	treated	treat	VERB
taxlaw-2819	666	89	as	as	ADP
taxlaw-2819	666	90	a	a	DET
taxlaw-2819	666	91	residence	residence	NOUN
taxlaw-2819	666	92	country	country	NOUN
taxlaw-2819	666	93	;	;	PUNCT
taxlaw-2819	666	94	4	4	X
taxlaw-2819	666	95	.	.	X
taxlaw-2819	666	96	treatment	treatment	NOUN
taxlaw-2819	666	97	of	of	ADP
taxlaw-2819	666	98	subsidiaries	subsidiary	NOUN
taxlaw-2819	666	99	susidiaries	susidiarie	NOUN
taxlaw-2819	666	100	should	should	AUX
taxlaw-2819	666	101	not	not	PART
taxlaw-2819	666	102	be	be	AUX
taxlaw-2819	666	103	treated	treat	VERB
taxlaw-2819	666	104	as	as	ADP
taxlaw-2819	666	105	permanent	permanent	ADJ
taxlaw-2819	666	106	establishments	establishment	NOUN
taxlaw-2819	666	107	is	be	AUX
taxlaw-2819	666	108	no	no	ADV
taxlaw-2819	666	109	longer	long	ADV
taxlaw-2819	666	110	relevant	relevant	ADJ
taxlaw-2819	666	111	;	;	PUNCT
taxlaw-2819	666	112	and	and	CCONJ
taxlaw-2819	666	113	5	5	X
taxlaw-2819	666	114	.	.	X
taxlaw-2819	666	115	tp	tp	NOUN
taxlaw-2819	666	116	is	be	AUX
taxlaw-2819	666	117	to	to	PART
taxlaw-2819	666	118	be	be	AUX
taxlaw-2819	666	119	applied	apply	VERB
taxlaw-2819	666	120	on	on	ADP
taxlaw-2819	666	121	a	a	DET
taxlaw-2819	666	122	combined	combined	ADJ
taxlaw-2819	666	123	basis	basis	NOUN
taxlaw-2819	666	124	.	.	PUNCT
taxlaw-2819	667	1	needless	needless	ADJ
taxlaw-2819	667	2	to	to	PART
taxlaw-2819	667	3	say	say	VERB
taxlaw-2819	667	4	,	,	PUNCT
taxlaw-2819	667	5	had	have	AUX
taxlaw-2819	667	6	the	the	DET
taxlaw-2819	667	7	oecd	oecd	PROPN
taxlaw-2819	667	8	and	and	CCONJ
taxlaw-2819	667	9	un	un	PROPN
taxlaw-2819	667	10	model	model	NOUN
taxlaw-2819	667	11	treaties	treaty	NOUN
taxlaw-2819	667	12	been	be	AUX
taxlaw-2819	667	13	developed	develop	VERB
taxlaw-2819	667	14	based	base	VERB
taxlaw-2819	667	15	on	on	ADP
taxlaw-2819	667	16	these	these	DET
taxlaw-2819	667	17	principles	principle	NOUN
taxlaw-2819	667	18	,	,	PUNCT
taxlaw-2819	667	19	the	the	DET
taxlaw-2819	667	20	tension	tension	NOUN
taxlaw-2819	667	21	of	of	ADP
taxlaw-2819	667	22	today	today	NOUN
taxlaw-2819	667	23	would	would	AUX
taxlaw-2819	667	24	be	be	AUX
taxlaw-2819	667	25	quite	quite	ADV
taxlaw-2819	667	26	different	different	ADJ
taxlaw-2819	667	27	.	.	PUNCT
taxlaw-2819	668	1	xii	xii	NOUN
taxlaw-2819	668	2	.	.	PUNCT
taxlaw-2819	669	1	policy	policy	NOUN
taxlaw-2819	669	2	evolution	evolution	NOUN
taxlaw-2819	669	3	in	in	ADP
taxlaw-2819	669	4	the	the	DET
taxlaw-2819	669	5	future	future	NOUN
taxlaw-2819	669	6	as	as	ADP
taxlaw-2819	669	7	in	in	ADP
taxlaw-2819	669	8	the	the	DET
taxlaw-2819	669	9	post	post	ADJ
taxlaw-2819	669	10	-	-	ADJ
taxlaw-2819	669	11	world	world	ADJ
taxlaw-2819	669	12	war	war	NOUN
taxlaw-2819	669	13	i	i	PRON
taxlaw-2819	669	14	period	period	VERB
taxlaw-2819	669	15	,	,	PUNCT
taxlaw-2819	669	16	there	there	PRON
taxlaw-2819	669	17	is	be	VERB
taxlaw-2819	669	18	today	today	NOUN
taxlaw-2819	669	19	a	a	DET
taxlaw-2819	669	20	global	global	ADJ
taxlaw-2819	669	21	need	need	NOUN
taxlaw-2819	669	22	for	for	ADP
taxlaw-2819	669	23	economic	economic	ADJ
taxlaw-2819	669	24	growth	growth	NOUN
taxlaw-2819	669	25	.	.	PUNCT
taxlaw-2819	670	1	designing	design	VERB
taxlaw-2819	670	2	policies	policy	NOUN
taxlaw-2819	670	3	to	to	PART
taxlaw-2819	670	4	generate	generate	VERB
taxlaw-2819	670	5	growth	growth	NOUN
taxlaw-2819	670	6	is	be	AUX
taxlaw-2819	670	7	complex	complex	ADJ
taxlaw-2819	670	8	.	.	PUNCT
taxlaw-2819	671	1	certainly	certainly	ADV
taxlaw-2819	671	2	,	,	PUNCT
taxlaw-2819	671	3	one	one	NUM
taxlaw-2819	671	4	important	important	ADJ
taxlaw-2819	671	5	element	element	NOUN
taxlaw-2819	671	6	is	be	AUX
taxlaw-2819	671	7	international	international	ADJ
taxlaw-2819	671	8	tax	tax	NOUN
taxlaw-2819	671	9	policy	policy	NOUN
taxlaw-2819	671	10	.	.	PUNCT
taxlaw-2819	672	1	all	all	DET
taxlaw-2819	672	2	members	member	NOUN
taxlaw-2819	672	3	of	of	ADP
taxlaw-2819	672	4	the	the	DET
taxlaw-2819	672	5	international	international	ADJ
taxlaw-2819	672	6	taxation	taxation	NOUN
taxlaw-2819	672	7	community	community	NOUN
taxlaw-2819	672	8	have	have	VERB
taxlaw-2819	672	9	a	a	DET
taxlaw-2819	672	10	common	common	ADJ
taxlaw-2819	672	11	interest	interest	NOUN
taxlaw-2819	672	12	in	in	ADP
taxlaw-2819	672	13	finding	find	VERB
taxlaw-2819	672	14	a	a	DET
taxlaw-2819	672	15	solution	solution	NOUN
taxlaw-2819	672	16	to	to	ADP
taxlaw-2819	672	17	the	the	DET
taxlaw-2819	672	18	current	current	ADJ
taxlaw-2819	672	19	tension	tension	NOUN
taxlaw-2819	672	20	that	that	PRON
taxlaw-2819	672	21	is	be	AUX
taxlaw-2819	672	22	appropriate	appropriate	ADJ
taxlaw-2819	672	23	to	to	ADP
taxlaw-2819	672	24	the	the	DET
taxlaw-2819	672	25	economics	economic	NOUN
taxlaw-2819	672	26	and	and	CCONJ
taxlaw-2819	672	27	realities	reality	NOUN
taxlaw-2819	672	28	of	of	ADP
taxlaw-2819	672	29	the	the	DET
taxlaw-2819	672	30	early	early	ADJ
taxlaw-2819	672	31	twenty	twenty	NUM
taxlaw-2819	672	32	-	-	PUNCT
taxlaw-2819	672	33	first	first	ADJ
taxlaw-2819	672	34	century	century	NOUN
taxlaw-2819	672	35	,	,	PUNCT
taxlaw-2819	672	36	not	not	PART
taxlaw-2819	672	37	trying	try	VERB
taxlaw-2819	672	38	to	to	PART
taxlaw-2819	672	39	continually	continually	ADV
taxlaw-2819	672	40	paper	paper	VERB
taxlaw-2819	672	41	-	-	PUNCT
taxlaw-2819	672	42	over	over	ADP
taxlaw-2819	672	43	the	the	DET
taxlaw-2819	672	44	policies	policy	NOUN
taxlaw-2819	672	45	of	of	ADP
taxlaw-2819	672	46	the	the	DET
taxlaw-2819	672	47	early	early	ADJ
taxlaw-2819	672	48	twentieth	twentieth	ADJ
taxlaw-2819	672	49	century	century	NOUN
taxlaw-2819	672	50	.	.	PUNCT
taxlaw-2819	673	1	in	in	ADP
taxlaw-2819	673	2	view	view	NOUN
taxlaw-2819	673	3	of	of	ADP
taxlaw-2819	673	4	the	the	DET
taxlaw-2819	673	5	history	history	NOUN
taxlaw-2819	673	6	of	of	ADP
taxlaw-2819	673	7	the	the	DET
taxlaw-2819	673	8	current	current	ADJ
taxlaw-2819	673	9	oecd	oecd	PROPN
taxlaw-2819	673	10	and	and	CCONJ
taxlaw-2819	673	11	un	un	PROPN
taxlaw-2819	673	12	model	model	NOUN
taxlaw-2819	673	13	treaties	treaty	NOUN
taxlaw-2819	673	14	,	,	PUNCT
taxlaw-2819	673	15	it	it	PRON
taxlaw-2819	673	16	is	be	AUX
taxlaw-2819	673	17	not	not	PART
taxlaw-2819	673	18	surprising	surprising	ADJ
taxlaw-2819	673	19	that	that	SCONJ
taxlaw-2819	673	20	there	there	PRON
taxlaw-2819	673	21	is	be	VERB
taxlaw-2819	673	22	tension	tension	NOUN
taxlaw-2819	673	23	between	between	ADP
taxlaw-2819	673	24	source	source	NOUN
taxlaw-2819	673	25	countries	country	NOUN
taxlaw-2819	673	26	,	,	PUNCT
taxlaw-2819	673	27	residence	residence	NOUN
taxlaw-2819	673	28	countries	country	NOUN
taxlaw-2819	673	29	,	,	PUNCT
taxlaw-2819	673	30	the	the	DET
taxlaw-2819	673	31	oecd	oecd	PROPN
taxlaw-2819	673	32	,	,	PUNCT
taxlaw-2819	673	33	the	the	DET
taxlaw-2819	673	34	un	un	PROPN
taxlaw-2819	673	35	,	,	PUNCT
taxlaw-2819	673	36	and	and	CCONJ
taxlaw-2819	673	37	mnes	mne	NOUN
taxlaw-2819	673	38	with	with	ADP
taxlaw-2819	673	39	respect	respect	NOUN
taxlaw-2819	673	40	to	to	ADP
taxlaw-2819	673	41	international	international	ADJ
taxlaw-2819	673	42	taxation	taxation	NOUN
taxlaw-2819	673	43	.	.	PUNCT
taxlaw-2819	674	1	it	it	PRON
taxlaw-2819	674	2	is	be	AUX
taxlaw-2819	674	3	inevitable	inevitable	ADJ
taxlaw-2819	674	4	that	that	SCONJ
taxlaw-2819	674	5	,	,	PUNCT
taxlaw-2819	674	6	in	in	ADP
taxlaw-2819	674	7	due	due	ADJ
taxlaw-2819	674	8	course	course	NOUN
taxlaw-2819	674	9	,	,	PUNCT
taxlaw-2819	674	10	there	there	PRON
taxlaw-2819	674	11	will	will	AUX
taxlaw-2819	674	12	be	be	AUX
taxlaw-2819	674	13	systematic	systematic	ADJ
taxlaw-2819	674	14	re	re	NOUN
taxlaw-2819	674	15	-	-	NOUN
taxlaw-2819	674	16	examination	examination	NOUN
taxlaw-2819	674	17	of	of	ADP
taxlaw-2819	674	18	global	global	ADJ
taxlaw-2819	674	19	tax	tax	NOUN
taxlaw-2819	674	20	treaty	treaty	NOUN
taxlaw-2819	674	21	policy	policy	NOUN
taxlaw-2819	674	22	.	.	PUNCT
taxlaw-2819	675	1	hopefully	hopefully	ADV
taxlaw-2819	675	2	,	,	PUNCT
taxlaw-2819	675	3	this	this	PRON
taxlaw-2819	675	4	will	will	AUX
taxlaw-2819	675	5	occur	occur	VERB
taxlaw-2819	675	6	in	in	ADP
taxlaw-2819	675	7	a	a	DET
taxlaw-2819	675	8	context	context	NOUN
taxlaw-2819	675	9	where	where	SCONJ
taxlaw-2819	675	10	all	all	DET
taxlaw-2819	675	11	countries	country	NOUN
taxlaw-2819	675	12	,	,	PUNCT
taxlaw-2819	675	13	residence	residence	NOUN
taxlaw-2819	675	14	,	,	PUNCT
taxlaw-2819	675	15	source	source	NOUN
taxlaw-2819	675	16	,	,	PUNCT
taxlaw-2819	675	17	or	or	CCONJ
taxlaw-2819	675	18	otherwise	otherwise	ADV
taxlaw-2819	675	19	,	,	PUNCT
taxlaw-2819	675	20	can	can	AUX
taxlaw-2819	675	21	come	come	VERB
taxlaw-2819	675	22	together	together	ADV
taxlaw-2819	675	23	and	and	CCONJ
taxlaw-2819	675	24	craft	craft	VERB
taxlaw-2819	675	25	an	an	DET
taxlaw-2819	675	26	order	order	NOUN
taxlaw-2819	675	27	of	of	ADP
taxlaw-2819	675	28	global	global	ADJ
taxlaw-2819	675	29	taxation	taxation	NOUN
taxlaw-2819	675	30	that	that	PRON
taxlaw-2819	675	31	fits	fit	VERB
taxlaw-2819	675	32	the	the	DET
taxlaw-2819	675	33	world	world	NOUN
taxlaw-2819	675	34	as	as	SCONJ
taxlaw-2819	675	35	it	it	PRON
taxlaw-2819	675	36	is	be	AUX
taxlaw-2819	675	37	.	.	PUNCT
taxlaw-2819	676	1	the	the	DET
taxlaw-2819	676	2	forum	forum	NOUN
taxlaw-2819	676	3	for	for	ADP
taxlaw-2819	676	4	these	these	DET
taxlaw-2819	676	5	discussions	discussion	NOUN
taxlaw-2819	676	6	will	will	AUX
taxlaw-2819	676	7	remain	remain	VERB
taxlaw-2819	676	8	to	to	PART
taxlaw-2819	676	9	be	be	AUX
taxlaw-2819	676	10	determined	determine	VERB
taxlaw-2819	676	11	.	.	PUNCT
taxlaw-2819	677	1	as	as	SCONJ
taxlaw-2819	677	2	the	the	DET
taxlaw-2819	677	3	process	process	NOUN
taxlaw-2819	677	4	evolves	evolve	VERB
taxlaw-2819	677	5	,	,	PUNCT
taxlaw-2819	677	6	we	we	PRON
taxlaw-2819	677	7	respectfully	respectfully	ADV
taxlaw-2819	677	8	submit	submit	VERB
taxlaw-2819	677	9	that	that	SCONJ
taxlaw-2819	677	10	there	there	PRON
taxlaw-2819	677	11	are	be	VERB
taxlaw-2819	677	12	several	several	ADJ
taxlaw-2819	677	13	conceptual	conceptual	ADJ
taxlaw-2819	677	14	challenges	challenge	NOUN
taxlaw-2819	677	15	that	that	PRON
taxlaw-2819	677	16	will	will	AUX
taxlaw-2819	677	17	need	need	VERB
taxlaw-2819	677	18	to	to	PART
taxlaw-2819	677	19	be	be	AUX
taxlaw-2819	677	20	thoughtfully	thoughtfully	ADV
taxlaw-2819	677	21	addressed	address	VERB
taxlaw-2819	677	22	,	,	PUNCT
taxlaw-2819	677	23	including	include	VERB
taxlaw-2819	677	24	the	the	DET
taxlaw-2819	677	25	following	following	NOUN
taxlaw-2819	677	26	:	:	PUNCT
taxlaw-2819	677	27	161	161	NUM
taxlaw-2819	677	28	see	see	VERB
taxlaw-2819	677	29	hiring	hire	VERB
taxlaw-2819	677	30	incentives	incentive	NOUN
taxlaw-2819	677	31	to	to	PART
taxlaw-2819	677	32	restore	restore	VERB
taxlaw-2819	677	33	employment	employment	NOUN
taxlaw-2819	677	34	act	act	NOUN
taxlaw-2819	677	35	of	of	ADP
taxlaw-2819	677	36	2010	2010	NUM
taxlaw-2819	677	37	,	,	PUNCT
taxlaw-2819	677	38	pub	pub	NOUN
taxlaw-2819	677	39	,	,	PUNCT
taxlaw-2819	677	40	l.	l.	PROPN
taxlaw-2819	677	41	no	no	PROPN
taxlaw-2819	677	42	.	.	PROPN
taxlaw-2819	677	43	111	111	NUM
taxlaw-2819	677	44	-	-	SYM
taxlaw-2819	677	45	147	147	NUM
taxlaw-2819	677	46	,	,	PUNCT
taxlaw-2819	677	47	124	124	NUM
taxlaw-2819	677	48	stat	stat	NOUN
taxlaw-2819	677	49	.	.	PUNCT
taxlaw-2819	678	1	71	71	NUM
taxlaw-2819	678	2	.	.	PUNCT
taxlaw-2819	678	3	see	see	VERB
taxlaw-2819	678	4	generally	generally	ADV
taxlaw-2819	678	5	cym	cym	PROPN
taxlaw-2819	678	6	lowell	lowell	PROPN
taxlaw-2819	678	7	&	&	CCONJ
taxlaw-2819	678	8	mark	mark	PROPN
taxlaw-2819	678	9	r.martin	r.martin	PROPN
taxlaw-2819	678	10	,	,	PUNCT
taxlaw-2819	678	11	u.s	u.s	PROPN
taxlaw-2819	678	12	.	.	PROPN
taxlaw-2819	678	13	international	international	ADJ
taxlaw-2819	678	14	taxation	taxation	NOUN
taxlaw-2819	678	15	:	:	PUNCT
taxlaw-2819	678	16	practice	practice	NOUN
taxlaw-2819	678	17	&	&	CCONJ
taxlaw-2819	678	18	procedure	procedure	NOUN
taxlaw-2819	678	19	¶	¶	PROPN
taxlaw-2819	678	20	7.05[1][f	7.05[1][f	NUM
taxlaw-2819	678	21	]	]	PUNCT
taxlaw-2819	678	22	(	(	PUNCT
taxlaw-2819	678	23	2012	2012	NUM
taxlaw-2819	678	24	)	)	PUNCT
taxlaw-2819	678	25	.	.	PUNCT
taxlaw-2819	679	1	162	162	NUM
taxlaw-2819	679	2	see	see	VERB
taxlaw-2819	679	3	supra	supra	PROPN
taxlaw-2819	679	4	part	part	PROPN
taxlaw-2819	679	5	ii	ii	PROPN
taxlaw-2819	679	6	.	.	PROPN
taxlaw-2819	679	7	163	163	NUM
taxlaw-2819	679	8	see	see	VERB
taxlaw-2819	679	9	supra	supra	ADJ
taxlaw-2819	679	10	parts	part	NOUN
taxlaw-2819	679	11	ii.a	ii.a	NOUN
taxlaw-2819	679	12	and	and	CCONJ
taxlaw-2819	679	13	vi	vi	PROPN
taxlaw-2819	679	14	.	.	PROPN
taxlaw-2819	679	15	34	34	NUM
taxlaw-2819	679	16	columbia	columbia	PROPN
taxlaw-2819	679	17	journal	journal	PROPN
taxlaw-2819	679	18	of	of	ADP
taxlaw-2819	679	19	tax	tax	NOUN
taxlaw-2819	679	20	law	law	NOUN
taxlaw-2819	679	21	[	[	X
taxlaw-2819	679	22	vol.5:1	vol.5:1	NOUN
taxlaw-2819	679	23	a	a	DET
taxlaw-2819	679	24	purpose	purpose	NOUN
taxlaw-2819	679	25	of	of	ADP
taxlaw-2819	679	26	the	the	DET
taxlaw-2819	679	27	foundational	foundational	ADJ
taxlaw-2819	679	28	premise	premise	NOUN
taxlaw-2819	679	29	the	the	DET
taxlaw-2819	679	30	first	first	ADJ
taxlaw-2819	679	31	conceptual	conceptual	ADJ
taxlaw-2819	679	32	challenge	challenge	NOUN
taxlaw-2819	679	33	is	be	AUX
taxlaw-2819	679	34	to	to	PART
taxlaw-2819	679	35	recognize	recognize	VERB
taxlaw-2819	679	36	that	that	SCONJ
taxlaw-2819	679	37	the	the	DET
taxlaw-2819	679	38	existing	exist	VERB
taxlaw-2819	679	39	model	model	NOUN
taxlaw-2819	679	40	treaties	treaty	NOUN
taxlaw-2819	679	41	,	,	PUNCT
taxlaw-2819	679	42	and	and	CCONJ
taxlaw-2819	679	43	the	the	DET
taxlaw-2819	679	44	original	original	ADJ
taxlaw-2819	679	45	tp	tp	NOUN
taxlaw-2819	679	46	rules	rule	NOUN
taxlaw-2819	679	47	to	to	PART
taxlaw-2819	679	48	implement	implement	VERB
taxlaw-2819	679	49	those	those	DET
taxlaw-2819	679	50	treaties	treaty	NOUN
taxlaw-2819	679	51	,	,	PUNCT
taxlaw-2819	679	52	were	be	AUX
taxlaw-2819	679	53	purposefully	purposefully	ADV
taxlaw-2819	679	54	skewed	skewed	ADJ
taxlaw-2819	679	55	.	.	PUNCT
taxlaw-2819	680	1	prior	prior	ADV
taxlaw-2819	680	2	to	to	ADP
taxlaw-2819	680	3	the	the	DET
taxlaw-2819	680	4	work	work	NOUN
taxlaw-2819	680	5	of	of	ADP
taxlaw-2819	680	6	the	the	DET
taxlaw-2819	680	7	league	league	NOUN
taxlaw-2819	680	8	of	of	ADP
taxlaw-2819	680	9	nations	nation	NOUN
taxlaw-2819	680	10	,	,	PUNCT
taxlaw-2819	680	11	several	several	ADJ
taxlaw-2819	680	12	treaties	treaty	NOUN
taxlaw-2819	680	13	had	have	AUX
taxlaw-2819	680	14	engaged	engage	VERB
taxlaw-2819	680	15	in	in	ADP
taxlaw-2819	680	16	profit	profit	NOUN
taxlaw-2819	680	17	-	-	PUNCT
taxlaw-2819	680	18	split	split	VERB
taxlaw-2819	680	19	or	or	CCONJ
taxlaw-2819	680	20	formulary	formulary	ADJ
taxlaw-2819	680	21	apportionment	apportionment	NOUN
taxlaw-2819	680	22	methodologies	methodology	NOUN
taxlaw-2819	680	23	.	.	PUNCT
taxlaw-2819	681	1	164	164	NUM
taxlaw-2819	681	2	this	this	PRON
taxlaw-2819	681	3	was	be	AUX
taxlaw-2819	681	4	in	in	ADP
taxlaw-2819	681	5	earlier	early	ADJ
taxlaw-2819	681	6	times	time	NOUN
taxlaw-2819	681	7	the	the	DET
taxlaw-2819	681	8	dominant	dominant	ADJ
taxlaw-2819	681	9	method	method	NOUN
taxlaw-2819	681	10	of	of	ADP
taxlaw-2819	681	11	allocating	allocate	VERB
taxlaw-2819	681	12	income	income	NOUN
taxlaw-2819	681	13	from	from	ADP
taxlaw-2819	681	14	cross	cross	ADJ
taxlaw-2819	681	15	-	-	ADJ
taxlaw-2819	681	16	border	border	ADJ
taxlaw-2819	681	17	activities	activity	NOUN
taxlaw-2819	681	18	.	.	PUNCT
taxlaw-2819	682	1	homeless	homeless	ADJ
taxlaw-2819	682	2	income	income	NOUN
taxlaw-2819	682	3	should	should	AUX
taxlaw-2819	682	4	not	not	PART
taxlaw-2819	682	5	survive	survive	VERB
taxlaw-2819	682	6	in	in	ADP
taxlaw-2819	682	7	such	such	DET
taxlaw-2819	682	8	a	a	DET
taxlaw-2819	682	9	world	world	NOUN
taxlaw-2819	682	10	and	and	CCONJ
taxlaw-2819	682	11	appears	appear	VERB
taxlaw-2819	682	12	not	not	PART
taxlaw-2819	682	13	to	to	PART
taxlaw-2819	682	14	have	have	AUX
taxlaw-2819	682	15	existed	exist	VERB
taxlaw-2819	682	16	under	under	ADP
taxlaw-2819	682	17	such	such	ADJ
taxlaw-2819	682	18	methodologies	methodology	NOUN
taxlaw-2819	682	19	.	.	PUNCT
taxlaw-2819	683	1	rather	rather	ADV
taxlaw-2819	683	2	,	,	PUNCT
taxlaw-2819	683	3	income	income	NOUN
taxlaw-2819	683	4	was	be	AUX
taxlaw-2819	683	5	allocated	allocate	VERB
taxlaw-2819	683	6	to	to	ADP
taxlaw-2819	683	7	the	the	DET
taxlaw-2819	683	8	country	country	NOUN
taxlaw-2819	683	9	where	where	SCONJ
taxlaw-2819	683	10	the	the	DET
taxlaw-2819	683	11	underlying	underlie	VERB
taxlaw-2819	683	12	economic	economic	ADJ
taxlaw-2819	683	13	activity	activity	NOUN
taxlaw-2819	683	14	occurred	occur	VERB
taxlaw-2819	683	15	.	.	PUNCT
taxlaw-2819	684	1	pe	pe	PROPN
taxlaw-2819	684	2	concepts	concept	NOUN
taxlaw-2819	684	3	were	be	AUX
taxlaw-2819	684	4	not	not	PART
taxlaw-2819	684	5	relevant	relevant	ADJ
taxlaw-2819	684	6	,	,	PUNCT
taxlaw-2819	684	7	as	as	SCONJ
taxlaw-2819	684	8	they	they	PRON
taxlaw-2819	684	9	are	be	AUX
taxlaw-2819	684	10	largely	largely	ADV
taxlaw-2819	684	11	a	a	DET
taxlaw-2819	684	12	function	function	NOUN
taxlaw-2819	684	13	of	of	ADP
taxlaw-2819	684	14	the	the	DET
taxlaw-2819	684	15	foundational	foundational	ADJ
taxlaw-2819	684	16	premise	premise	NOUN
taxlaw-2819	684	17	.	.	PUNCT
taxlaw-2819	685	1	the	the	DET
taxlaw-2819	685	2	victors	victor	NOUN
taxlaw-2819	685	3	of	of	ADP
taxlaw-2819	685	4	wwi	wwi	PROPN
taxlaw-2819	685	5	wanted	want	VERB
taxlaw-2819	685	6	to	to	PART
taxlaw-2819	685	7	reshape	reshape	VERB
taxlaw-2819	685	8	the	the	DET
taxlaw-2819	685	9	world	world	NOUN
taxlaw-2819	685	10	into	into	ADP
taxlaw-2819	685	11	their	their	PRON
taxlaw-2819	685	12	mercantilist	mercantilist	ADJ
taxlaw-2819	685	13	mindset	mindset	NOUN
taxlaw-2819	685	14	.	.	PUNCT
taxlaw-2819	686	1	their	their	PRON
taxlaw-2819	686	2	solution	solution	NOUN
taxlaw-2819	686	3	was	be	AUX
taxlaw-2819	686	4	that	that	SCONJ
taxlaw-2819	686	5	residual	residual	ADJ
taxlaw-2819	686	6	income	income	NOUN
taxlaw-2819	686	7	should	should	AUX
taxlaw-2819	686	8	belong	belong	VERB
taxlaw-2819	686	9	to	to	ADP
taxlaw-2819	686	10	the	the	DET
taxlaw-2819	686	11	country	country	NOUN
taxlaw-2819	686	12	of	of	ADP
taxlaw-2819	686	13	residence	residence	NOUN
taxlaw-2819	686	14	,	,	PUNCT
taxlaw-2819	686	15	not	not	PART
taxlaw-2819	686	16	to	to	ADP
taxlaw-2819	686	17	the	the	DET
taxlaw-2819	686	18	country	country	NOUN
taxlaw-2819	686	19	where	where	SCONJ
taxlaw-2819	686	20	the	the	DET
taxlaw-2819	686	21	economic	economic	ADJ
taxlaw-2819	686	22	activity	activity	NOUN
taxlaw-2819	686	23	occurred	occur	VERB
taxlaw-2819	686	24	.	.	PUNCT
taxlaw-2819	687	1	one	one	NUM
taxlaw-2819	687	2	-	-	PUNCT
taxlaw-2819	687	3	sided	sided	ADJ
taxlaw-2819	687	4	tp	tp	NOUN
taxlaw-2819	687	5	methods	method	NOUN
taxlaw-2819	687	6	served	serve	VERB
taxlaw-2819	687	7	their	their	PRON
taxlaw-2819	687	8	purpose	purpose	NOUN
taxlaw-2819	687	9	because	because	SCONJ
taxlaw-2819	687	10	source	source	NOUN
taxlaw-2819	687	11	countries	country	NOUN
taxlaw-2819	687	12	would	would	AUX
taxlaw-2819	687	13	focus	focus	VERB
taxlaw-2819	687	14	only	only	ADV
taxlaw-2819	687	15	on	on	ADP
taxlaw-2819	687	16	the	the	DET
taxlaw-2819	687	17	in	in	ADP
taxlaw-2819	687	18	-	-	PUNCT
taxlaw-2819	687	19	country	country	NOUN
taxlaw-2819	687	20	subsidiary	subsidiary	NOUN
taxlaw-2819	687	21	as	as	ADP
taxlaw-2819	687	22	the	the	DET
taxlaw-2819	687	23	“	"	PUNCT
taxlaw-2819	687	24	tested	test	VERB
taxlaw-2819	687	25	party	party	NOUN
taxlaw-2819	687	26	”	"	PUNCT
taxlaw-2819	687	27	to	to	PART
taxlaw-2819	687	28	be	be	AUX
taxlaw-2819	687	29	allocated	allocate	VERB
taxlaw-2819	687	30	a	a	DET
taxlaw-2819	687	31	routine	routine	ADJ
taxlaw-2819	687	32	return	return	NOUN
taxlaw-2819	687	33	.	.	PUNCT
taxlaw-2819	688	1	all	all	DET
taxlaw-2819	688	2	residual	residual	ADJ
taxlaw-2819	688	3	income	income	NOUN
taxlaw-2819	688	4	by	by	ADP
taxlaw-2819	688	5	default	default	NOUN
taxlaw-2819	688	6	went	go	VERB
taxlaw-2819	688	7	to	to	ADP
taxlaw-2819	688	8	the	the	DET
taxlaw-2819	688	9	residence	residence	NOUN
taxlaw-2819	688	10	country	country	NOUN
taxlaw-2819	688	11	(	(	PUNCT
taxlaw-2819	688	12	the	the	DET
taxlaw-2819	688	13	“	"	PUNCT
taxlaw-2819	688	14	untested	untested	ADJ
taxlaw-2819	688	15	party	party	NOUN
taxlaw-2819	688	16	”	"	PUNCT
taxlaw-2819	688	17	to	to	PART
taxlaw-2819	688	18	use	use	VERB
taxlaw-2819	688	19	consistent	consistent	ADJ
taxlaw-2819	688	20	tp	tp	ADP
taxlaw-2819	688	21	terminology	terminology	NOUN
taxlaw-2819	688	22	)	)	PUNCT
taxlaw-2819	688	23	without	without	ADP
taxlaw-2819	688	24	principled	principled	ADJ
taxlaw-2819	688	25	examination	examination	NOUN
taxlaw-2819	688	26	of	of	ADP
taxlaw-2819	688	27	overall	overall	ADJ
taxlaw-2819	688	28	function	function	NOUN
taxlaw-2819	688	29	,	,	PUNCT
taxlaw-2819	688	30	risk	risk	NOUN
taxlaw-2819	688	31	,	,	PUNCT
taxlaw-2819	688	32	or	or	CCONJ
taxlaw-2819	688	33	investment	investment	NOUN
taxlaw-2819	688	34	.	.	PUNCT
taxlaw-2819	689	1	165	165	NUM
taxlaw-2819	690	1	it	it	PRON
taxlaw-2819	690	2	is	be	AUX
taxlaw-2819	690	3	important	important	ADJ
taxlaw-2819	690	4	to	to	PART
taxlaw-2819	690	5	recognize	recognize	VERB
taxlaw-2819	690	6	that	that	SCONJ
taxlaw-2819	690	7	this	this	PRON
taxlaw-2819	690	8	was	be	AUX
taxlaw-2819	690	9	a	a	DET
taxlaw-2819	690	10	purposeful	purposeful	ADJ
taxlaw-2819	690	11	step	step	NOUN
taxlaw-2819	690	12	that	that	PRON
taxlaw-2819	690	13	served	serve	VERB
taxlaw-2819	690	14	the	the	DET
taxlaw-2819	690	15	interest	interest	NOUN
taxlaw-2819	690	16	of	of	ADP
taxlaw-2819	690	17	the	the	DET
taxlaw-2819	690	18	capital	capital	NOUN
taxlaw-2819	690	19	exporting	export	VERB
taxlaw-2819	690	20	nations	nation	NOUN
taxlaw-2819	690	21	which	which	PRON
taxlaw-2819	690	22	wanted	want	VERB
taxlaw-2819	690	23	to	to	PART
taxlaw-2819	690	24	maximize	maximize	VERB
taxlaw-2819	690	25	the	the	DET
taxlaw-2819	690	26	potential	potential	ADJ
taxlaw-2819	690	27	allocation	allocation	NOUN
taxlaw-2819	690	28	of	of	ADP
taxlaw-2819	690	29	residual	residual	ADJ
taxlaw-2819	690	30	income	income	NOUN
taxlaw-2819	690	31	to	to	ADP
taxlaw-2819	690	32	their	their	PRON
taxlaw-2819	690	33	own	own	ADJ
taxlaw-2819	690	34	countries	country	NOUN
taxlaw-2819	690	35	.	.	PUNCT
taxlaw-2819	691	1	the	the	DET
taxlaw-2819	691	2	discussion	discussion	NOUN
taxlaw-2819	691	3	in	in	ADP
taxlaw-2819	691	4	the	the	DET
taxlaw-2819	691	5	original	original	ADJ
taxlaw-2819	691	6	archives	archive	NOUN
taxlaw-2819	691	7	is	be	AUX
taxlaw-2819	691	8	amazingly	amazingly	ADV
taxlaw-2819	691	9	frank.166	frank.166	ADJ
taxlaw-2819	691	10	in	in	ADP
taxlaw-2819	691	11	other	other	ADJ
taxlaw-2819	691	12	words	word	NOUN
taxlaw-2819	691	13	,	,	PUNCT
taxlaw-2819	691	14	the	the	DET
taxlaw-2819	691	15	original	original	ADJ
taxlaw-2819	691	16	“	"	PUNCT
taxlaw-2819	691	17	earning	earn	VERB
taxlaw-2819	691	18	strippers	stripper	NOUN
taxlaw-2819	691	19	”	"	PUNCT
taxlaw-2819	691	20	(	(	PUNCT
taxlaw-2819	691	21	when	when	SCONJ
taxlaw-2819	691	22	viewed	view	VERB
taxlaw-2819	691	23	from	from	ADP
taxlaw-2819	691	24	the	the	DET
taxlaw-2819	691	25	standpoint	standpoint	NOUN
taxlaw-2819	691	26	of	of	ADP
taxlaw-2819	691	27	source	source	NOUN
taxlaw-2819	691	28	countries	country	NOUN
taxlaw-2819	691	29	of	of	ADP
taxlaw-2819	691	30	today	today	NOUN
taxlaw-2819	691	31	)	)	PUNCT
taxlaw-2819	691	32	were	be	AUX
taxlaw-2819	691	33	the	the	DET
taxlaw-2819	691	34	government	government	NOUN
taxlaw-2819	691	35	officials	official	NOUN
taxlaw-2819	691	36	of	of	ADP
taxlaw-2819	691	37	capital	capital	NOUN
taxlaw-2819	691	38	exporting	export	VERB
taxlaw-2819	691	39	nations	nation	NOUN
taxlaw-2819	691	40	circa	circa	VERB
taxlaw-2819	691	41	1920s	1920s	NUM
taxlaw-2819	691	42	.	.	PUNCT
taxlaw-2819	692	1	to	to	ADP
taxlaw-2819	692	2	a	a	DET
taxlaw-2819	692	3	significant	significant	ADJ
taxlaw-2819	692	4	extent	extent	NOUN
taxlaw-2819	692	5	,	,	PUNCT
taxlaw-2819	692	6	the	the	DET
taxlaw-2819	692	7	governments	government	NOUN
taxlaw-2819	692	8	that	that	PRON
taxlaw-2819	692	9	now	now	ADV
taxlaw-2819	692	10	pillory	pillory	ADJ
taxlaw-2819	692	11	mnes	mne	NOUN
taxlaw-2819	692	12	for	for	ADP
taxlaw-2819	692	13	creating	create	VERB
taxlaw-2819	692	14	homeless	homeless	ADJ
taxlaw-2819	692	15	income	income	NOUN
taxlaw-2819	692	16	were	be	AUX
taxlaw-2819	692	17	the	the	DET
taxlaw-2819	692	18	framers	framer	NOUN
taxlaw-2819	692	19	of	of	ADP
taxlaw-2819	692	20	the	the	DET
taxlaw-2819	692	21	mercantilist	mercantilist	NOUN
taxlaw-2819	692	22	approach	approach	NOUN
taxlaw-2819	692	23	to	to	ADP
taxlaw-2819	692	24	international	international	ADJ
taxlaw-2819	692	25	taxation	taxation	NOUN
taxlaw-2819	692	26	that	that	PRON
taxlaw-2819	692	27	created	create	VERB
taxlaw-2819	692	28	the	the	DET
taxlaw-2819	692	29	opportunity	opportunity	NOUN
taxlaw-2819	692	30	in	in	ADP
taxlaw-2819	692	31	the	the	DET
taxlaw-2819	692	32	first	first	ADJ
taxlaw-2819	692	33	place	place	NOUN
taxlaw-2819	692	34	.	.	PUNCT
taxlaw-2819	693	1	can	can	AUX
taxlaw-2819	693	2	the	the	DET
taxlaw-2819	693	3	residence	residence	NOUN
taxlaw-2819	693	4	countries	country	NOUN
taxlaw-2819	693	5	of	of	ADP
taxlaw-2819	693	6	yesteryear	yesteryear	NOUN
taxlaw-2819	693	7	evolve	evolve	VERB
taxlaw-2819	693	8	to	to	PART
taxlaw-2819	693	9	embrace	embrace	VERB
taxlaw-2819	693	10	a	a	DET
taxlaw-2819	693	11	new	new	ADJ
taxlaw-2819	693	12	model	model	NOUN
taxlaw-2819	693	13	?	?	PUNCT
taxlaw-2819	694	1	the	the	DET
taxlaw-2819	694	2	answer	answer	NOUN
taxlaw-2819	694	3	to	to	ADP
taxlaw-2819	694	4	this	this	DET
taxlaw-2819	694	5	conceptual	conceptual	ADJ
taxlaw-2819	694	6	issue	issue	NOUN
taxlaw-2819	694	7	is	be	AUX
taxlaw-2819	694	8	clear	clear	ADJ
taxlaw-2819	694	9	.	.	PUNCT
taxlaw-2819	695	1	it	it	PRON
taxlaw-2819	695	2	is	be	AUX
taxlaw-2819	695	3	in	in	ADP
taxlaw-2819	695	4	the	the	DET
taxlaw-2819	695	5	affirmative	affirmative	NOUN
taxlaw-2819	695	6	and	and	CCONJ
taxlaw-2819	695	7	has	have	AUX
taxlaw-2819	695	8	already	already	ADV
taxlaw-2819	695	9	occurred	occur	VERB
taxlaw-2819	695	10	,	,	PUNCT
taxlaw-2819	695	11	as	as	SCONJ
taxlaw-2819	695	12	most	most	ADJ
taxlaw-2819	695	13	of	of	ADP
taxlaw-2819	695	14	these	these	DET
taxlaw-2819	695	15	countries	country	NOUN
taxlaw-2819	695	16	have	have	AUX
taxlaw-2819	695	17	already	already	ADV
taxlaw-2819	695	18	embraced	embrace	VERB
taxlaw-2819	695	19	a	a	DET
taxlaw-2819	695	20	territorial	territorial	ADJ
taxlaw-2819	695	21	model	model	NOUN
taxlaw-2819	695	22	,	,	PUNCT
taxlaw-2819	695	23	as	as	SCONJ
taxlaw-2819	695	24	will	will	AUX
taxlaw-2819	695	25	be	be	AUX
taxlaw-2819	695	26	noted	note	VERB
taxlaw-2819	695	27	below.167	below.167	PROPN
taxlaw-2819	695	28	b.	b.	PROPN
taxlaw-2819	695	29	source	source	PROPN
taxlaw-2819	695	30	country	country	NOUN
taxlaw-2819	695	31	emergence	emergence	VERB
taxlaw-2819	695	32	to	to	ADP
taxlaw-2819	695	33	residence	residence	NOUN
taxlaw-2819	695	34	country	country	NOUN
taxlaw-2819	695	35	another	another	DET
taxlaw-2819	695	36	conceptual	conceptual	ADJ
taxlaw-2819	695	37	challenge	challenge	NOUN
taxlaw-2819	695	38	to	to	ADP
taxlaw-2819	695	39	serious	serious	ADJ
taxlaw-2819	695	40	re	re	NOUN
taxlaw-2819	695	41	-	-	NOUN
taxlaw-2819	695	42	engineering	engineering	NOUN
taxlaw-2819	695	43	of	of	ADP
taxlaw-2819	695	44	our	our	PRON
taxlaw-2819	695	45	model	model	NOUN
taxlaw-2819	695	46	treaties	treaty	NOUN
taxlaw-2819	695	47	is	be	AUX
taxlaw-2819	695	48	the	the	DET
taxlaw-2819	695	49	economic	economic	ADJ
taxlaw-2819	695	50	migration	migration	NOUN
taxlaw-2819	695	51	of	of	ADP
taxlaw-2819	695	52	many	many	ADJ
taxlaw-2819	695	53	source	source	NOUN
taxlaw-2819	695	54	(	(	PUNCT
taxlaw-2819	695	55	or	or	CCONJ
taxlaw-2819	695	56	colony	colony	NOUN
taxlaw-2819	695	57	)	)	PUNCT
taxlaw-2819	695	58	countries	country	NOUN
taxlaw-2819	695	59	from	from	ADP
taxlaw-2819	695	60	the	the	DET
taxlaw-2819	695	61	1920s	1920s	NUM
taxlaw-2819	695	62	period	period	NOUN
taxlaw-2819	695	63	,	,	PUNCT
taxlaw-2819	695	64	in	in	ADP
taxlaw-2819	695	65	which	which	PRON
taxlaw-2819	695	66	the	the	DET
taxlaw-2819	695	67	foundational	foundational	ADJ
taxlaw-2819	695	68	premise	premise	NOUN
taxlaw-2819	695	69	was	be	AUX
taxlaw-2819	695	70	born	bear	VERB
taxlaw-2819	695	71	,	,	PUNCT
taxlaw-2819	695	72	to	to	ADP
taxlaw-2819	695	73	their	their	PRON
taxlaw-2819	695	74	current	current	ADJ
taxlaw-2819	695	75	status	status	NOUN
taxlaw-2819	695	76	as	as	ADP
taxlaw-2819	695	77	residence	residence	NOUN
taxlaw-2819	695	78	(	(	PUNCT
taxlaw-2819	695	79	capital	capital	NOUN
taxlaw-2819	695	80	exporting	exporting	NOUN
taxlaw-2819	695	81	)	)	PUNCT
taxlaw-2819	695	82	countries	country	NOUN
taxlaw-2819	695	83	.	.	PUNCT
taxlaw-2819	696	1	for	for	ADP
taxlaw-2819	696	2	example	example	NOUN
taxlaw-2819	696	3	,	,	PUNCT
taxlaw-2819	696	4	india	india	PROPN
taxlaw-2819	696	5	was	be	AUX
taxlaw-2819	696	6	the	the	DET
taxlaw-2819	696	7	model	model	NOUN
taxlaw-2819	696	8	colony	colony	NOUN
taxlaw-2819	696	9	country	country	NOUN
taxlaw-2819	696	10	in	in	ADP
taxlaw-2819	696	11	the	the	DET
taxlaw-2819	696	12	1920s	1920s	NUM
taxlaw-2819	696	13	discussions.168	discussions.168	NOUN
taxlaw-2819	696	14	like	like	ADP
taxlaw-2819	696	15	the	the	DET
taxlaw-2819	696	16	other	other	ADJ
taxlaw-2819	696	17	brics	bric	NOUN
taxlaw-2819	696	18	and	and	CCONJ
taxlaw-2819	696	19	many	many	ADJ
taxlaw-2819	696	20	source	source	NOUN
taxlaw-2819	696	21	countries	country	NOUN
taxlaw-2819	696	22	of	of	ADP
taxlaw-2819	696	23	today	today	NOUN
taxlaw-2819	696	24	,	,	PUNCT
taxlaw-2819	696	25	it	it	PRON
taxlaw-2819	696	26	is	be	AUX
taxlaw-2819	696	27	a	a	DET
taxlaw-2819	696	28	serious	serious	ADJ
taxlaw-2819	696	29	economic	economic	ADJ
taxlaw-2819	696	30	power	power	NOUN
taxlaw-2819	696	31	intent	intent	NOUN
taxlaw-2819	696	32	upon	upon	SCONJ
taxlaw-2819	696	33	defending	defend	VERB
taxlaw-2819	696	34	its	its	PRON
taxlaw-2819	696	35	own	own	ADJ
taxlaw-2819	696	36	tax	tax	NOUN
taxlaw-2819	696	37	base	base	NOUN
taxlaw-2819	696	38	,	,	PUNCT
taxlaw-2819	696	39	just	just	ADV
taxlaw-2819	696	40	as	as	SCONJ
taxlaw-2819	696	41	were	be	AUX
taxlaw-2819	696	42	the	the	DET
taxlaw-2819	696	43	original	original	ADJ
taxlaw-2819	696	44	residence	residence	NOUN
taxlaw-2819	696	45	countries	country	NOUN
taxlaw-2819	696	46	in	in	ADP
taxlaw-2819	696	47	the	the	DET
taxlaw-2819	696	48	1920s	1920s	NUM
taxlaw-2819	696	49	.	.	PUNCT
taxlaw-2819	697	1	164	164	NUM
taxlaw-2819	697	2	see	see	VERB
taxlaw-2819	697	3	supra	supra	PROPN
taxlaw-2819	697	4	part	part	PROPN
taxlaw-2819	697	5	vii	vii	PROPN
taxlaw-2819	697	6	.	.	PROPN
taxlaw-2819	697	7	165	165	NUM
taxlaw-2819	697	8	see	see	VERB
taxlaw-2819	697	9	double	double	ADJ
taxlaw-2819	697	10	taxation	taxation	NOUN
taxlaw-2819	697	11	,	,	PUNCT
taxlaw-2819	697	12	in	in	ADP
taxlaw-2819	697	13	international	international	PROPN
taxlaw-2819	697	14	chamber	chamber	PROPN
taxlaw-2819	697	15	of	of	ADP
taxlaw-2819	697	16	commerce	commerce	PROPN
taxlaw-2819	697	17	,	,	PUNCT
taxlaw-2819	697	18	resolutions	resolution	NOUN
taxlaw-2819	697	19	passed	pass	VERB
taxlaw-2819	697	20	at	at	ADP
taxlaw-2819	697	21	the	the	DET
taxlaw-2819	697	22	stockholm	stockholm	PROPN
taxlaw-2819	697	23	congress	congress	PROPN
taxlaw-2819	697	24	(	(	PUNCT
taxlaw-2819	697	25	june	june	PROPN
taxlaw-2819	697	26	27	27	NUM
taxlaw-2819	697	27	–	–	PUNCT
taxlaw-2819	697	28	july	july	PROPN
taxlaw-2819	697	29	2	2	NUM
taxlaw-2819	697	30	,	,	PUNCT
taxlaw-2819	697	31	1927	1927	NUM
taxlaw-2819	697	32	)	)	PUNCT
taxlaw-2819	697	33	,	,	PUNCT
taxlaw-2819	697	34	brochure	brochure	NOUN
taxlaw-2819	697	35	60	60	NUM
taxlaw-2819	697	36	,	,	PUNCT
taxlaw-2819	697	37	ch	ch	NOUN
taxlaw-2819	697	38	.	.	NOUN
taxlaw-2819	697	39	v	v	PROPN
taxlaw-2819	697	40	,	,	PUNCT
taxlaw-2819	697	41	at	at	ADP
taxlaw-2819	697	42	21	21	NUM
taxlaw-2819	697	43	.	.	PUNCT
taxlaw-2819	698	1	the	the	DET
taxlaw-2819	698	2	terminology	terminology	NOUN
taxlaw-2819	698	3	in	in	ADP
taxlaw-2819	698	4	the	the	DET
taxlaw-2819	698	5	text	text	NOUN
taxlaw-2819	698	6	is	be	AUX
taxlaw-2819	698	7	stated	state	VERB
taxlaw-2819	698	8	in	in	ADP
taxlaw-2819	698	9	current	current	ADJ
taxlaw-2819	698	10	terms	term	NOUN
taxlaw-2819	698	11	adapted	adapt	VERB
taxlaw-2819	698	12	from	from	ADP
taxlaw-2819	698	13	the	the	DET
taxlaw-2819	698	14	words	word	NOUN
taxlaw-2819	698	15	actually	actually	ADV
taxlaw-2819	698	16	used	use	VERB
taxlaw-2819	698	17	in	in	ADP
taxlaw-2819	698	18	1927	1927	NUM
taxlaw-2819	698	19	.	.	PUNCT
taxlaw-2819	699	1	166	166	NUM
taxlaw-2819	699	2	mr	mr	PROPN
taxlaw-2819	699	3	.	.	PROPN
taxlaw-2819	699	4	carroll	carroll	PROPN
taxlaw-2819	699	5	would	would	AUX
taxlaw-2819	699	6	later	later	ADV
taxlaw-2819	699	7	say	say	VERB
taxlaw-2819	699	8	that	that	SCONJ
taxlaw-2819	699	9	“	"	PUNCT
taxlaw-2819	699	10	the	the	DET
taxlaw-2819	699	11	advocates	advocate	NOUN
taxlaw-2819	699	12	of	of	ADP
taxlaw-2819	699	13	the	the	DET
taxlaw-2819	699	14	method	method	NOUN
taxlaw-2819	699	15	of	of	ADP
taxlaw-2819	699	16	separate	separate	ADJ
taxlaw-2819	699	17	accounting	accounting	NOUN
taxlaw-2819	699	18	as	as	ADP
taxlaw-2819	699	19	the	the	DET
taxlaw-2819	699	20	basic	basic	ADJ
taxlaw-2819	699	21	method	method	NOUN
taxlaw-2819	699	22	for	for	ADP
taxlaw-2819	699	23	allocating	allocate	VERB
taxlaw-2819	699	24	taxable	taxable	ADJ
taxlaw-2819	699	25	income	income	NOUN
taxlaw-2819	699	26	have	have	AUX
taxlaw-2819	699	27	won	win	VERB
taxlaw-2819	699	28	a	a	DET
taxlaw-2819	699	29	decided	decide	VERB
taxlaw-2819	699	30	victory	victory	NOUN
taxlaw-2819	699	31	in	in	ADP
taxlaw-2819	699	32	the	the	DET
taxlaw-2819	699	33	international	international	ADJ
taxlaw-2819	699	34	sphere	sphere	NOUN
taxlaw-2819	699	35	over	over	ADP
taxlaw-2819	699	36	the	the	DET
taxlaw-2819	699	37	supporters	supporter	NOUN
taxlaw-2819	699	38	of	of	ADP
taxlaw-2819	699	39	fractional	fractional	ADJ
taxlaw-2819	699	40	apportionment	apportionment	NOUN
taxlaw-2819	699	41	”	"	PUNCT
taxlaw-2819	699	42	and	and	CCONJ
taxlaw-2819	699	43	that	that	DET
taxlaw-2819	699	44	fractional	fractional	ADJ
taxlaw-2819	699	45	apportionment	apportionment	NOUN
taxlaw-2819	699	46	“	"	PUNCT
taxlaw-2819	699	47	had	have	AUX
taxlaw-2819	699	48	been	be	AUX
taxlaw-2819	699	49	relegated	relegate	VERB
taxlaw-2819	699	50	to	to	ADP
taxlaw-2819	699	51	the	the	DET
taxlaw-2819	699	52	place	place	NOUN
taxlaw-2819	699	53	of	of	ADP
taxlaw-2819	699	54	a	a	DET
taxlaw-2819	699	55	last	last	ADJ
taxlaw-2819	699	56	-	-	PUNCT
taxlaw-2819	699	57	resort	resort	NOUN
taxlaw-2819	699	58	measure	measure	NOUN
taxlaw-2819	699	59	in	in	ADP
taxlaw-2819	699	60	the	the	DET
taxlaw-2819	699	61	international	international	ADJ
taxlaw-2819	699	62	sphere	sphere	NOUN
taxlaw-2819	699	63	.	.	PUNCT
taxlaw-2819	699	64	”	"	PUNCT
taxlaw-2819	699	65	carroll	carroll	PROPN
taxlaw-2819	699	66	,	,	PUNCT
taxlaw-2819	699	67	supra	supra	PROPN
taxlaw-2819	699	68	note	note	NOUN
taxlaw-2819	699	69	23	23	NUM
taxlaw-2819	699	70	.	.	PUNCT
taxlaw-2819	700	1	see	see	VERB
taxlaw-2819	700	2	also	also	ADV
taxlaw-2819	700	3	discussion	discussion	NOUN
taxlaw-2819	700	4	of	of	ADP
taxlaw-2819	700	5	the	the	DET
taxlaw-2819	700	6	importance	importance	NOUN
taxlaw-2819	700	7	of	of	ADP
taxlaw-2819	700	8	mitchell	mitchell	PROPN
taxlaw-2819	700	9	b.	b.	PROPN
taxlaw-2819	700	10	carol	carol	PROPN
taxlaw-2819	700	11	,	,	PUNCT
taxlaw-2819	700	12	supra	supra	PROPN
taxlaw-2819	700	13	note	note	VERB
taxlaw-2819	700	14	142	142	NUM
taxlaw-2819	700	15	.	.	PUNCT
taxlaw-2819	701	1	167	167	NUM
taxlaw-2819	701	2	see	see	VERB
taxlaw-2819	701	3	supra	supra	PROPN
taxlaw-2819	701	4	part	part	PROPN
taxlaw-2819	701	5	xii	xii	PROPN
taxlaw-2819	701	6	.	.	PUNCT
taxlaw-2819	702	1	168	168	NUM
taxlaw-2819	702	2	see	see	VERB
taxlaw-2819	702	3	supra	supra	PROPN
taxlaw-2819	702	4	parts	parts	PROPN
taxlaw-2819	702	5	ii	ii	PROPN
taxlaw-2819	702	6	and	and	CCONJ
taxlaw-2819	702	7	iii	iii	PROPN
taxlaw-2819	702	8	.	.	PROPN
taxlaw-2819	702	9	2013	2013	NUM
taxlaw-2819	702	10	]	]	PUNCT
taxlaw-2819	702	11	income	income	NOUN
taxlaw-2819	702	12	tax	tax	NOUN
taxlaw-2819	702	13	treaty	treaty	NOUN
taxlaw-2819	702	14	policy	policy	NOUN
taxlaw-2819	702	15	in	in	ADP
taxlaw-2819	702	16	the	the	DET
taxlaw-2819	702	17	21st	21st	ADJ
taxlaw-2819	702	18	century	century	NOUN
taxlaw-2819	702	19	:	:	PUNCT
taxlaw-2819	702	20	35	35	NUM
taxlaw-2819	702	21	residence	residence	NOUN
taxlaw-2819	702	22	vs.	vs.	ADP
taxlaw-2819	702	23	source	source	NOUN
taxlaw-2819	702	24	this	this	DET
taxlaw-2819	702	25	emergence	emergence	NOUN
taxlaw-2819	702	26	is	be	AUX
taxlaw-2819	702	27	a	a	DET
taxlaw-2819	702	28	transformative	transformative	ADJ
taxlaw-2819	702	29	element	element	NOUN
taxlaw-2819	702	30	of	of	ADP
taxlaw-2819	702	31	the	the	DET
taxlaw-2819	702	32	treaty	treaty	NOUN
taxlaw-2819	702	33	policy	policy	NOUN
taxlaw-2819	702	34	dialogue	dialogue	NOUN
taxlaw-2819	702	35	.	.	PUNCT
taxlaw-2819	703	1	many	many	ADJ
taxlaw-2819	703	2	of	of	ADP
taxlaw-2819	703	3	these	these	DET
taxlaw-2819	703	4	countries	country	NOUN
taxlaw-2819	703	5	are	be	AUX
taxlaw-2819	703	6	not	not	PART
taxlaw-2819	703	7	oecd	oecd	PROPN
taxlaw-2819	703	8	members	member	NOUN
taxlaw-2819	703	9	.	.	PUNCT
taxlaw-2819	704	1	the	the	DET
taxlaw-2819	704	2	challenge	challenge	NOUN
taxlaw-2819	704	3	here	here	ADV
taxlaw-2819	704	4	is	be	AUX
taxlaw-2819	704	5	likely	likely	ADJ
taxlaw-2819	704	6	to	to	PART
taxlaw-2819	704	7	be	be	AUX
taxlaw-2819	704	8	which	which	DET
taxlaw-2819	704	9	countries	country	NOUN
taxlaw-2819	704	10	will	will	AUX
taxlaw-2819	704	11	be	be	AUX
taxlaw-2819	704	12	the	the	DET
taxlaw-2819	704	13	driving	drive	VERB
taxlaw-2819	704	14	forces	force	NOUN
taxlaw-2819	704	15	in	in	ADP
taxlaw-2819	704	16	determining	determine	VERB
taxlaw-2819	704	17	the	the	DET
taxlaw-2819	704	18	appropriate	appropriate	ADJ
taxlaw-2819	704	19	treaty	treaty	NOUN
taxlaw-2819	704	20	policy	policy	NOUN
taxlaw-2819	704	21	for	for	ADP
taxlaw-2819	704	22	the	the	DET
taxlaw-2819	704	23	future	future	NOUN
taxlaw-2819	704	24	.	.	PUNCT
taxlaw-2819	705	1	will	will	AUX
taxlaw-2819	705	2	it	it	PRON
taxlaw-2819	705	3	be	be	AUX
taxlaw-2819	705	4	the	the	DET
taxlaw-2819	705	5	oecd	oecd	PROPN
taxlaw-2819	705	6	,	,	PUNCT
taxlaw-2819	705	7	the	the	DET
taxlaw-2819	705	8	un	un	PROPN
taxlaw-2819	705	9	,	,	PUNCT
taxlaw-2819	705	10	a	a	DET
taxlaw-2819	705	11	new	new	ADJ
taxlaw-2819	705	12	organization	organization	NOUN
taxlaw-2819	705	13	reflecting	reflect	VERB
taxlaw-2819	705	14	the	the	DET
taxlaw-2819	705	15	interests	interest	NOUN
taxlaw-2819	705	16	of	of	ADP
taxlaw-2819	705	17	the	the	DET
taxlaw-2819	705	18	brics	bric	NOUN
taxlaw-2819	705	19	and	and	CCONJ
taxlaw-2819	705	20	source	source	NOUN
taxlaw-2819	705	21	countries	country	NOUN
taxlaw-2819	705	22	,	,	PUNCT
taxlaw-2819	705	23	or	or	CCONJ
taxlaw-2819	705	24	a	a	DET
taxlaw-2819	705	25	communal	communal	ADJ
taxlaw-2819	705	26	effort	effort	NOUN
taxlaw-2819	705	27	of	of	ADP
taxlaw-2819	705	28	all	all	PRON
taxlaw-2819	705	29	of	of	ADP
taxlaw-2819	705	30	parties	party	NOUN
taxlaw-2819	705	31	?	?	PUNCT
taxlaw-2819	706	1	c.	c.	PROPN
taxlaw-2819	706	2	territorial	territorial	ADJ
taxlaw-2819	706	3	taxation	taxation	NOUN
taxlaw-2819	706	4	:	:	PUNCT
taxlaw-2819	706	5	a	a	DET
taxlaw-2819	706	6	confusing	confusing	ADJ
taxlaw-2819	706	7	race	race	NOUN
taxlaw-2819	706	8	to	to	ADP
taxlaw-2819	706	9	the	the	DET
taxlaw-2819	706	10	bottom	bottom	NOUN
taxlaw-2819	706	11	a	a	DET
taxlaw-2819	706	12	third	third	ADJ
taxlaw-2819	706	13	conceptual	conceptual	ADJ
taxlaw-2819	706	14	challenge	challenge	NOUN
taxlaw-2819	706	15	is	be	AUX
taxlaw-2819	706	16	the	the	DET
taxlaw-2819	706	17	trend	trend	NOUN
taxlaw-2819	706	18	toward	toward	ADP
taxlaw-2819	706	19	territorial	territorial	ADJ
taxlaw-2819	706	20	taxation.169	taxation.169	NOUN
taxlaw-2819	706	21	in	in	ADP
taxlaw-2819	706	22	such	such	DET
taxlaw-2819	706	23	a	a	DET
taxlaw-2819	706	24	world	world	NOUN
taxlaw-2819	706	25	,	,	PUNCT
taxlaw-2819	706	26	a	a	DET
taxlaw-2819	706	27	residence	residence	NOUN
taxlaw-2819	706	28	country	country	NOUN
taxlaw-2819	706	29	relinquishes	relinquish	VERB
taxlaw-2819	706	30	its	its	PRON
taxlaw-2819	706	31	right	right	NOUN
taxlaw-2819	706	32	,	,	PUNCT
taxlaw-2819	706	33	under	under	ADP
taxlaw-2819	706	34	the	the	DET
taxlaw-2819	706	35	foundational	foundational	ADJ
taxlaw-2819	706	36	premise	premise	NOUN
taxlaw-2819	706	37	,	,	PUNCT
taxlaw-2819	706	38	to	to	PART
taxlaw-2819	706	39	assert	assert	VERB
taxlaw-2819	706	40	taxation	taxation	NOUN
taxlaw-2819	706	41	on	on	ADP
taxlaw-2819	706	42	residual	residual	ADJ
taxlaw-2819	706	43	income	income	NOUN
taxlaw-2819	706	44	from	from	ADP
taxlaw-2819	706	45	economic	economic	ADJ
taxlaw-2819	706	46	activities	activity	NOUN
taxlaw-2819	706	47	that	that	PRON
taxlaw-2819	706	48	have	have	VERB
taxlaw-2819	706	49	no	no	DET
taxlaw-2819	706	50	nexus	nexus	NOUN
taxlaw-2819	706	51	to	to	ADP
taxlaw-2819	706	52	its	its	PRON
taxlaw-2819	706	53	jurisdiction	jurisdiction	NOUN
taxlaw-2819	706	54	other	other	ADJ
taxlaw-2819	706	55	than	than	ADP
taxlaw-2819	706	56	stock	stock	NOUN
taxlaw-2819	706	57	ownership	ownership	NOUN
taxlaw-2819	706	58	.	.	PUNCT
taxlaw-2819	707	1	this	this	DET
taxlaw-2819	707	2	process	process	NOUN
taxlaw-2819	707	3	,	,	PUNCT
taxlaw-2819	707	4	which	which	PRON
taxlaw-2819	707	5	results	result	VERB
taxlaw-2819	707	6	from	from	ADP
taxlaw-2819	707	7	countries	country	NOUN
taxlaw-2819	707	8	competing	compete	VERB
taxlaw-2819	707	9	with	with	ADP
taxlaw-2819	707	10	one	one	NUM
taxlaw-2819	707	11	another	another	DET
taxlaw-2819	707	12	for	for	ADP
taxlaw-2819	707	13	mne	mne	PROPN
taxlaw-2819	707	14	headquarters	headquarters	PROPN
taxlaw-2819	707	15	locations	location	NOUN
taxlaw-2819	707	16	,	,	PUNCT
taxlaw-2819	707	17	amounts	amount	VERB
taxlaw-2819	707	18	to	to	ADP
taxlaw-2819	707	19	an	an	DET
taxlaw-2819	707	20	international	international	ADJ
taxlaw-2819	707	21	race	race	NOUN
taxlaw-2819	707	22	to	to	ADP
taxlaw-2819	707	23	the	the	DET
taxlaw-2819	707	24	tax	tax	NOUN
taxlaw-2819	707	25	bottom.170	bottom.170	PROPN
taxlaw-2819	707	26	from	from	ADP
taxlaw-2819	707	27	a	a	DET
taxlaw-2819	707	28	treaty	treaty	NOUN
taxlaw-2819	707	29	policy	policy	NOUN
taxlaw-2819	707	30	standpoint	standpoint	NOUN
taxlaw-2819	707	31	,	,	PUNCT
taxlaw-2819	707	32	this	this	PRON
taxlaw-2819	707	33	is	be	AUX
taxlaw-2819	707	34	rather	rather	ADV
taxlaw-2819	707	35	confusing	confusing	ADJ
taxlaw-2819	707	36	.	.	PUNCT
taxlaw-2819	708	1	the	the	DET
taxlaw-2819	708	2	residence	residence	NOUN
taxlaw-2819	708	3	countries	country	NOUN
taxlaw-2819	708	4	of	of	ADP
taxlaw-2819	708	5	the	the	DET
taxlaw-2819	708	6	post	post	ADJ
taxlaw-2819	708	7	-	-	ADJ
taxlaw-2819	708	8	world	world	ADJ
taxlaw-2819	708	9	war	war	NOUN
taxlaw-2819	708	10	i	i	PRON
taxlaw-2819	708	11	era	era	NOUN
taxlaw-2819	708	12	demanded	demand	VERB
taxlaw-2819	708	13	the	the	DET
taxlaw-2819	708	14	foundational	foundational	ADJ
taxlaw-2819	708	15	premise	premise	NOUN
taxlaw-2819	708	16	.	.	PUNCT
taxlaw-2819	709	1	as	as	SCONJ
taxlaw-2819	709	2	the	the	DET
taxlaw-2819	709	3	economic	economic	ADJ
taxlaw-2819	709	4	world	world	NOUN
taxlaw-2819	709	5	evolved	evolve	VERB
taxlaw-2819	709	6	,	,	PUNCT
taxlaw-2819	709	7	including	include	VERB
taxlaw-2819	709	8	the	the	DET
taxlaw-2819	709	9	emergence	emergence	NOUN
taxlaw-2819	709	10	of	of	ADP
taxlaw-2819	709	11	former	former	ADJ
taxlaw-2819	709	12	source	source	NOUN
taxlaw-2819	709	13	countries	country	NOUN
taxlaw-2819	709	14	as	as	ADP
taxlaw-2819	709	15	residence	residence	NOUN
taxlaw-2819	709	16	countries	country	NOUN
taxlaw-2819	709	17	,	,	PUNCT
taxlaw-2819	709	18	many	many	ADJ
taxlaw-2819	709	19	of	of	ADP
taxlaw-2819	709	20	the	the	DET
taxlaw-2819	709	21	authors	author	NOUN
taxlaw-2819	709	22	of	of	ADP
taxlaw-2819	709	23	the	the	DET
taxlaw-2819	709	24	foundational	foundational	ADJ
taxlaw-2819	709	25	premise	premise	NOUN
taxlaw-2819	709	26	have	have	AUX
taxlaw-2819	709	27	abandoned	abandon	VERB
taxlaw-2819	709	28	its	its	PRON
taxlaw-2819	709	29	critical	critical	ADJ
taxlaw-2819	709	30	objective	objective	NOUN
taxlaw-2819	709	31	of	of	ADP
taxlaw-2819	709	32	taxing	tax	VERB
taxlaw-2819	709	33	foreign	foreign	ADJ
taxlaw-2819	709	34	source	source	NOUN
taxlaw-2819	709	35	income	income	NOUN
taxlaw-2819	709	36	.	.	PUNCT
taxlaw-2819	710	1	have	have	AUX
taxlaw-2819	710	2	these	these	DET
taxlaw-2819	710	3	countries	country	NOUN
taxlaw-2819	710	4	already	already	ADV
taxlaw-2819	710	5	abandoned	abandon	VERB
taxlaw-2819	710	6	the	the	DET
taxlaw-2819	710	7	foundational	foundational	ADJ
taxlaw-2819	710	8	premise	premise	NOUN
taxlaw-2819	710	9	?	?	PUNCT
taxlaw-2819	711	1	d.	d.	PROPN
taxlaw-2819	711	2	secret	secret	PROPN
taxlaw-2819	711	3	world	world	NOUN
taxlaw-2819	711	4	provides	provide	VERB
taxlaw-2819	711	5	guidance	guidance	NOUN
taxlaw-2819	711	6	for	for	ADP
taxlaw-2819	711	7	the	the	DET
taxlaw-2819	711	8	way	way	NOUN
taxlaw-2819	711	9	forward	forward	ADV
taxlaw-2819	711	10	?	?	PUNCT
taxlaw-2819	712	1	in	in	ADP
taxlaw-2819	712	2	the	the	DET
taxlaw-2819	712	3	real	real	ADJ
taxlaw-2819	712	4	world	world	NOUN
taxlaw-2819	712	5	of	of	ADP
taxlaw-2819	712	6	today	today	NOUN
taxlaw-2819	712	7	,	,	PUNCT
taxlaw-2819	712	8	major	major	ADJ
taxlaw-2819	712	9	tp	tp	ADP
taxlaw-2819	712	10	controversies	controversy	NOUN
taxlaw-2819	712	11	between	between	ADP
taxlaw-2819	712	12	treaty	treaty	NOUN
taxlaw-2819	712	13	countries	country	NOUN
taxlaw-2819	712	14	are	be	AUX
taxlaw-2819	712	15	inevitably	inevitably	ADV
taxlaw-2819	712	16	resolved	resolve	VERB
taxlaw-2819	712	17	via	via	ADP
taxlaw-2819	712	18	the	the	DET
taxlaw-2819	712	19	mutual	mutual	ADJ
taxlaw-2819	712	20	agreement	agreement	NOUN
taxlaw-2819	712	21	provisions	provision	NOUN
taxlaw-2819	712	22	of	of	ADP
taxlaw-2819	712	23	the	the	DET
taxlaw-2819	712	24	model	model	NOUN
taxlaw-2819	712	25	treaties.171	treaties.171	VERB
taxlaw-2819	712	26	the	the	DET
taxlaw-2819	712	27	proceedings	proceeding	NOUN
taxlaw-2819	712	28	are	be	AUX
taxlaw-2819	712	29	commonly	commonly	ADV
taxlaw-2819	712	30	referred	refer	VERB
taxlaw-2819	712	31	to	to	ADP
taxlaw-2819	712	32	as	as	ADP
taxlaw-2819	712	33	involving	involve	VERB
taxlaw-2819	712	34	the	the	DET
taxlaw-2819	712	35	competent	competent	ADJ
taxlaw-2819	712	36	authorities	authority	NOUN
taxlaw-2819	712	37	,	,	PUNCT
taxlaw-2819	712	38	referring	refer	VERB
taxlaw-2819	712	39	to	to	ADP
taxlaw-2819	712	40	the	the	DET
taxlaw-2819	712	41	tax	tax	NOUN
taxlaw-2819	712	42	officials	official	NOUN
taxlaw-2819	712	43	of	of	ADP
taxlaw-2819	712	44	the	the	DET
taxlaw-2819	712	45	respective	respective	ADJ
taxlaw-2819	712	46	countries	country	NOUN
taxlaw-2819	712	47	who	who	PRON
taxlaw-2819	712	48	are	be	AUX
taxlaw-2819	712	49	competent	competent	ADJ
taxlaw-2819	712	50	(	(	PUNCT
taxlaw-2819	712	51	authorized	authorize	VERB
taxlaw-2819	712	52	)	)	PUNCT
taxlaw-2819	712	53	to	to	PART
taxlaw-2819	712	54	resolve	resolve	VERB
taxlaw-2819	712	55	potential	potential	ADJ
taxlaw-2819	712	56	double	double	ADJ
taxlaw-2819	712	57	taxation	taxation	NOUN
taxlaw-2819	712	58	cases	case	NOUN
taxlaw-2819	712	59	.	.	PUNCT
taxlaw-2819	713	1	in	in	ADP
taxlaw-2819	713	2	our	our	PRON
taxlaw-2819	713	3	experience	experience	NOUN
taxlaw-2819	713	4	in	in	ADP
taxlaw-2819	713	5	handling	handle	VERB
taxlaw-2819	713	6	such	such	ADJ
taxlaw-2819	713	7	cases	case	NOUN
taxlaw-2819	713	8	around	around	ADP
taxlaw-2819	713	9	the	the	DET
taxlaw-2819	713	10	world	world	NOUN
taxlaw-2819	713	11	,	,	PUNCT
taxlaw-2819	713	12	the	the	DET
taxlaw-2819	713	13	inevitable	inevitable	ADJ
taxlaw-2819	713	14	result	result	NOUN
taxlaw-2819	713	15	is	be	AUX
taxlaw-2819	713	16	reached	reach	VERB
taxlaw-2819	713	17	by	by	ADP
taxlaw-2819	713	18	the	the	DET
taxlaw-2819	713	19	respective	respective	ADJ
taxlaw-2819	713	20	countries	country	NOUN
taxlaw-2819	713	21	undertaking	undertake	VERB
taxlaw-2819	713	22	two	two	NUM
taxlaw-2819	713	23	-	-	PUNCT
taxlaw-2819	713	24	sided	sided	ADJ
taxlaw-2819	713	25	tp	tp	ADP
taxlaw-2819	713	26	analysis	analysis	NOUN
taxlaw-2819	713	27	to	to	PART
taxlaw-2819	713	28	determine	determine	VERB
taxlaw-2819	713	29	the	the	DET
taxlaw-2819	713	30	appropriate	appropriate	ADJ
taxlaw-2819	713	31	amount	amount	NOUN
taxlaw-2819	713	32	of	of	ADP
taxlaw-2819	713	33	income	income	NOUN
taxlaw-2819	713	34	to	to	PART
taxlaw-2819	713	35	be	be	AUX
taxlaw-2819	713	36	allocated	allocate	VERB
taxlaw-2819	713	37	to	to	ADP
taxlaw-2819	713	38	its	its	PRON
taxlaw-2819	713	39	own	own	ADJ
taxlaw-2819	713	40	domestic	domestic	ADJ
taxlaw-2819	713	41	companies	company	NOUN
taxlaw-2819	713	42	(	(	PUNCT
taxlaw-2819	713	43	i.e.	i.e.	X
taxlaw-2819	713	44	,	,	PUNCT
taxlaw-2819	713	45	subjected	subject	VERB
taxlaw-2819	713	46	to	to	ADP
taxlaw-2819	713	47	domestic	domestic	ADJ
taxlaw-2819	713	48	taxation	taxation	NOUN
taxlaw-2819	713	49	)	)	PUNCT
taxlaw-2819	713	50	.	.	PUNCT
taxlaw-2819	714	1	the	the	DET
taxlaw-2819	714	2	results	result	NOUN
taxlaw-2819	714	3	of	of	ADP
taxlaw-2819	714	4	these	these	DET
taxlaw-2819	714	5	proceedings	proceeding	NOUN
taxlaw-2819	714	6	are	be	AUX
taxlaw-2819	714	7	necessarily	necessarily	ADV
taxlaw-2819	714	8	secret	secret	ADJ
taxlaw-2819	714	9	,	,	PUNCT
taxlaw-2819	714	10	in	in	ADP
taxlaw-2819	714	11	the	the	DET
taxlaw-2819	714	12	sense	sense	NOUN
taxlaw-2819	714	13	that	that	SCONJ
taxlaw-2819	714	14	there	there	PRON
taxlaw-2819	714	15	is	be	VERB
taxlaw-2819	714	16	no	no	DET
taxlaw-2819	714	17	publication	publication	NOUN
taxlaw-2819	714	18	of	of	ADP
taxlaw-2819	714	19	the	the	DET
taxlaw-2819	714	20	results	result	NOUN
taxlaw-2819	714	21	(	(	PUNCT
taxlaw-2819	714	22	which	which	PRON
taxlaw-2819	714	23	are	be	AUX
taxlaw-2819	714	24	confidential	confidential	ADJ
taxlaw-2819	714	25	taxpayer	taxpayer	NOUN
taxlaw-2819	714	26	information	information	NOUN
taxlaw-2819	714	27	)	)	PUNCT
taxlaw-2819	714	28	,	,	PUNCT
taxlaw-2819	714	29	except	except	SCONJ
taxlaw-2819	714	30	in	in	ADP
taxlaw-2819	714	31	the	the	DET
taxlaw-2819	714	32	form	form	NOUN
taxlaw-2819	714	33	of	of	ADP
taxlaw-2819	714	34	broad	broad	ADJ
taxlaw-2819	714	35	statistical	statistical	ADJ
taxlaw-2819	714	36	reports	report	NOUN
taxlaw-2819	714	37	which	which	PRON
taxlaw-2819	714	38	are	be	AUX
taxlaw-2819	714	39	meaningless	meaningless	ADJ
taxlaw-2819	714	40	as	as	ADP
taxlaw-2819	714	41	a	a	DET
taxlaw-2819	714	42	practical	practical	ADJ
taxlaw-2819	714	43	matter	matter	NOUN
taxlaw-2819	714	44	.	.	PUNCT
taxlaw-2819	715	1	on	on	ADP
taxlaw-2819	715	2	the	the	DET
taxlaw-2819	715	3	other	other	ADJ
taxlaw-2819	715	4	hand	hand	NOUN
taxlaw-2819	715	5	,	,	PUNCT
taxlaw-2819	715	6	those	those	PRON
taxlaw-2819	715	7	actually	actually	ADV
taxlaw-2819	715	8	involved	involve	VERB
taxlaw-2819	715	9	in	in	ADP
taxlaw-2819	715	10	the	the	DET
taxlaw-2819	715	11	process	process	NOUN
taxlaw-2819	715	12	(	(	PUNCT
taxlaw-2819	715	13	as	as	ADP
taxlaw-2819	715	14	private	private	ADJ
taxlaw-2819	715	15	or	or	CCONJ
taxlaw-2819	715	16	public	public	ADJ
taxlaw-2819	715	17	parties	party	NOUN
taxlaw-2819	715	18	)	)	PUNCT
taxlaw-2819	715	19	understand	understand	VERB
taxlaw-2819	715	20	that	that	SCONJ
taxlaw-2819	715	21	the	the	DET
taxlaw-2819	715	22	essential	essential	ADJ
taxlaw-2819	715	23	concepts	concept	NOUN
taxlaw-2819	715	24	of	of	ADP
taxlaw-2819	715	25	the	the	DET
taxlaw-2819	715	26	original	original	ADJ
taxlaw-2819	715	27	icc	icc	NOUN
taxlaw-2819	715	28	proposal	proposal	NOUN
taxlaw-2819	715	29	reflect	reflect	VERB
taxlaw-2819	715	30	the	the	DET
taxlaw-2819	715	31	means	mean	NOUN
taxlaw-2819	715	32	by	by	ADP
taxlaw-2819	715	33	which	which	PRON
taxlaw-2819	715	34	real	real	ADJ
taxlaw-2819	715	35	cases	case	NOUN
taxlaw-2819	715	36	are	be	AUX
taxlaw-2819	715	37	actually	actually	ADV
taxlaw-2819	715	38	resolved	resolve	VERB
taxlaw-2819	715	39	.	.	PUNCT
taxlaw-2819	716	1	in	in	ADP
taxlaw-2819	716	2	other	other	ADJ
taxlaw-2819	716	3	words	word	NOUN
taxlaw-2819	716	4	,	,	PUNCT
taxlaw-2819	716	5	there	there	PRON
taxlaw-2819	716	6	may	may	AUX
taxlaw-2819	716	7	be	be	AUX
taxlaw-2819	716	8	lip	lip	NOUN
taxlaw-2819	716	9	service	service	NOUN
taxlaw-2819	716	10	to	to	ADP
taxlaw-2819	716	11	the	the	DET
taxlaw-2819	716	12	foundational	foundational	ADJ
taxlaw-2819	716	13	premise	premise	NOUN
taxlaw-2819	716	14	,	,	PUNCT
taxlaw-2819	716	15	but	but	CCONJ
taxlaw-2819	716	16	it	it	PRON
taxlaw-2819	716	17	is	be	AUX
taxlaw-2819	716	18	not	not	PART
taxlaw-2819	716	19	followed	follow	VERB
taxlaw-2819	716	20	in	in	ADP
taxlaw-2819	716	21	inter	inter	ADJ
taxlaw-2819	716	22	-	-	ADJ
taxlaw-2819	716	23	governmental	governmental	ADJ
taxlaw-2819	716	24	negotiations	negotiation	NOUN
taxlaw-2819	716	25	.	.	PUNCT
taxlaw-2819	717	1	in	in	ADP
taxlaw-2819	717	2	other	other	ADJ
taxlaw-2819	717	3	words	word	NOUN
taxlaw-2819	717	4	,	,	PUNCT
taxlaw-2819	717	5	competent	competent	ADJ
taxlaw-2819	717	6	authorities	authority	NOUN
taxlaw-2819	717	7	,	,	PUNCT
taxlaw-2819	717	8	unaided	unaided	ADJ
taxlaw-2819	717	9	by	by	ADP
taxlaw-2819	717	10	unworkable	unworkable	ADJ
taxlaw-2819	717	11	policy	policy	NOUN
taxlaw-2819	717	12	paradigms	paradigm	NOUN
taxlaw-2819	717	13	,	,	PUNCT
taxlaw-2819	717	14	have	have	AUX
taxlaw-2819	717	15	been	be	AUX
taxlaw-2819	717	16	left	leave	VERB
taxlaw-2819	717	17	to	to	PART
taxlaw-2819	717	18	fend	fend	VERB
taxlaw-2819	717	19	for	for	SCONJ
taxlaw-2819	717	20	themselves	themselves	PRON
taxlaw-2819	717	21	to	to	PART
taxlaw-2819	717	22	develop	develop	VERB
taxlaw-2819	717	23	administratively	administratively	ADV
taxlaw-2819	717	24	workable	workable	ADJ
taxlaw-2819	717	25	concepts	concept	NOUN
taxlaw-2819	717	26	to	to	PART
taxlaw-2819	717	27	resolve	resolve	VERB
taxlaw-2819	717	28	complex	complex	ADJ
taxlaw-2819	717	29	cases	case	NOUN
taxlaw-2819	717	30	.	.	PUNCT
taxlaw-2819	718	1	this	this	DET
taxlaw-2819	718	2	process	process	NOUN
taxlaw-2819	718	3	is	be	AUX
taxlaw-2819	718	4	actually	actually	ADV
taxlaw-2819	718	5	efficient	efficient	ADJ
taxlaw-2819	718	6	in	in	ADP
taxlaw-2819	718	7	most	most	ADV
taxlaw-2819	718	8	developed	develop	VERB
taxlaw-2819	718	9	countries	country	NOUN
taxlaw-2819	718	10	,	,	PUNCT
taxlaw-2819	718	11	though	though	SCONJ
taxlaw-2819	718	12	it	it	PRON
taxlaw-2819	718	13	is	be	AUX
taxlaw-2819	718	14	just	just	ADV
taxlaw-2819	718	15	beginning	begin	VERB
taxlaw-2819	718	16	in	in	ADP
taxlaw-2819	718	17	the	the	DET
taxlaw-2819	718	18	brics	bric	NOUN
taxlaw-2819	718	19	and	and	CCONJ
taxlaw-2819	718	20	many	many	ADJ
taxlaw-2819	718	21	other	other	ADJ
taxlaw-2819	718	22	source	source	NOUN
taxlaw-2819	718	23	countries	country	NOUN
taxlaw-2819	718	24	.	.	PUNCT
taxlaw-2819	719	1	169	169	NUM
taxlaw-2819	719	2	see	see	VERB
taxlaw-2819	719	3	lowell	lowell	PROPN
taxlaw-2819	719	4	et	et	PROPN
taxlaw-2819	719	5	al	al	PROPN
taxlaw-2819	719	6	.	.	PROPN
taxlaw-2819	719	7	,	,	PUNCT
taxlaw-2819	719	8	u.s	u.s	PROPN
taxlaw-2819	719	9	.	.	PROPN
taxlaw-2819	719	10	international	international	ADJ
taxlaw-2819	719	11	transfer	transfer	NOUN
taxlaw-2819	719	12	pricing	pricing	NOUN
taxlaw-2819	719	13	,	,	PUNCT
taxlaw-2819	719	14	supra	supra	PROPN
taxlaw-2819	719	15	note	note	NOUN
taxlaw-2819	719	16	2	2	NUM
taxlaw-2819	719	17	,	,	PUNCT
taxlaw-2819	719	18	at	at	ADP
taxlaw-2819	719	19	¶	¶	PROPN
taxlaw-2819	719	20	2.02[22	2.02[22	NUM
taxlaw-2819	719	21	]	]	X
taxlaw-2819	719	22	.	.	PUNCT
taxlaw-2819	720	1	170	170	NUM
taxlaw-2819	720	2	see	see	VERB
taxlaw-2819	720	3	,	,	PUNCT
taxlaw-2819	720	4	e.g.	e.g.	ADV
taxlaw-2819	720	5	,	,	PUNCT
taxlaw-2819	720	6	jacques	jacques	PROPN
taxlaw-2819	720	7	malherbe	malherbe	PROPN
taxlaw-2819	720	8	,	,	PUNCT
taxlaw-2819	720	9	philippe	philippe	PROPN
taxlaw-2819	720	10	malherbe	malherbe	PROPN
taxlaw-2819	720	11	,	,	PUNCT
taxlaw-2819	720	12	hank	hank	PROPN
taxlaw-2819	720	13	verstraelen	verstraelen	PROPN
taxlaw-2819	720	14	&	&	CCONJ
taxlaw-2819	720	15	pascal	pascal	PROPN
taxlaw-2819	720	16	fues	fue	NOUN
taxlaw-2819	720	17	,	,	PUNCT
taxlaw-2819	720	18	business	business	NOUN
taxlaw-2819	720	19	operations	operation	NOUN
taxlaw-2819	720	20	in	in	ADP
taxlaw-2819	720	21	belgium	belgium	NOUN
taxlaw-2819	720	22	,	,	PUNCT
taxlaw-2819	720	23	953	953	NUM
taxlaw-2819	720	24	tax	tax	NOUN
taxlaw-2819	720	25	mgmt	mgmt	NOUN
taxlaw-2819	720	26	.	.	PUNCT
taxlaw-2819	721	1	portfolio	portfolio	NOUN
taxlaw-2819	721	2	(	(	PUNCT
taxlaw-2819	721	3	bna	bna	PROPN
taxlaw-2819	721	4	)	)	PUNCT
taxlaw-2819	721	5	at	at	ADP
taxlaw-2819	721	6	v.g(setting	v.g(sette	VERB
taxlaw-2819	721	7	forth	forth	ADP
taxlaw-2819	721	8	special	special	ADJ
taxlaw-2819	721	9	tax	tax	NOUN
taxlaw-2819	721	10	incentives	incentive	NOUN
taxlaw-2819	721	11	to	to	PART
taxlaw-2819	721	12	attract	attract	VERB
taxlaw-2819	721	13	mne	mne	PROPN
taxlaw-2819	721	14	headquarter	headquarter	ADJ
taxlaw-2819	721	15	functions	function	NOUN
taxlaw-2819	721	16	to	to	PART
taxlaw-2819	721	17	beligium	beligium	VERB
taxlaw-2819	721	18	)	)	PUNCT
taxlaw-2819	721	19	;	;	PUNCT
taxlaw-2819	721	20	john	john	PROPN
taxlaw-2819	721	21	ryan	ryan	PROPN
taxlaw-2819	721	22	,	,	PUNCT
taxlaw-2819	721	23	robert	robert	PROPN
taxlaw-2819	721	24	o’shea	o’shea	PROPN
taxlaw-2819	721	25	&	&	CCONJ
taxlaw-2819	721	26	aidan	aidan	PROPN
taxlaw-2819	721	27	fahy	fahy	PROPN
taxlaw-2819	721	28	,	,	PUNCT
taxlaw-2819	721	29	business	business	NOUN
taxlaw-2819	721	30	operations	operation	NOUN
taxlaw-2819	721	31	in	in	ADP
taxlaw-2819	721	32	the	the	DET
taxlaw-2819	721	33	republic	republic	NOUN
taxlaw-2819	721	34	of	of	ADP
taxlaw-2819	721	35	ireland	ireland	PROPN
taxlaw-2819	721	36	--	--	PUNCT
taxlaw-2819	721	37	taxation	taxation	NOUN
taxlaw-2819	721	38	,	,	PUNCT
taxlaw-2819	721	39	965	965	NUM
taxlaw-2819	721	40	tax	tax	NOUN
taxlaw-2819	721	41	mgmt	mgmt	NOUN
taxlaw-2819	721	42	.	.	PUNCT
taxlaw-2819	722	1	portfolio	portfolio	NOUN
taxlaw-2819	722	2	(	(	PUNCT
taxlaw-2819	722	3	bna	bna	PROPN
taxlaw-2819	722	4	)	)	PUNCT
taxlaw-2819	722	5	at	at	ADP
taxlaw-2819	722	6	xi.c	xi.c	PROPN
taxlaw-2819	722	7	(	(	PUNCT
taxlaw-2819	722	8	providing	provide	VERB
taxlaw-2819	722	9	overview	overview	NOUN
taxlaw-2819	722	10	of	of	ADP
taxlaw-2819	722	11	various	various	ADJ
taxlaw-2819	722	12	holding	hold	VERB
taxlaw-2819	722	13	company	company	NOUN
taxlaw-2819	722	14	incentives	incentive	NOUN
taxlaw-2819	722	15	,	,	PUNCT
taxlaw-2819	722	16	headquarter	headquarter	ADJ
taxlaw-2819	722	17	incentives	incentive	NOUN
taxlaw-2819	722	18	,	,	PUNCT
taxlaw-2819	722	19	financing	financing	NOUN
taxlaw-2819	722	20	incentives	incentive	NOUN
taxlaw-2819	722	21	,	,	PUNCT
taxlaw-2819	722	22	and	and	CCONJ
taxlaw-2819	722	23	intellectual	intellectual	ADJ
taxlaw-2819	722	24	property	property	NOUN
taxlaw-2819	722	25	incentives	incentive	NOUN
taxlaw-2819	722	26	for	for	ADP
taxlaw-2819	722	27	mnes	mne	NOUN
taxlaw-2819	722	28	in	in	ADP
taxlaw-2819	722	29	ireland	ireland	PROPN
taxlaw-2819	722	30	)	)	PUNCT
taxlaw-2819	722	31	.	.	PUNCT
taxlaw-2819	723	1	171	171	NUM
taxlaw-2819	723	2	see	see	VERB
taxlaw-2819	723	3	richard	richard	PROPN
taxlaw-2819	723	4	m.	m.	PROPN
taxlaw-2819	723	5	hammer	hammer	PROPN
taxlaw-2819	723	6	et	et	PROPN
taxlaw-2819	723	7	al	al	PROPN
taxlaw-2819	723	8	.	.	PROPN
taxlaw-2819	723	9	,	,	PUNCT
taxlaw-2819	723	10	oecd	oecd	PROPN
taxlaw-2819	723	11	transfer	transfer	NOUN
taxlaw-2819	723	12	pricing	pricing	NOUN
taxlaw-2819	723	13	,	,	PUNCT
taxlaw-2819	723	14	supra	supra	PROPN
taxlaw-2819	723	15	note	note	NOUN
taxlaw-2819	723	16	6	6	NUM
taxlaw-2819	723	17	,	,	PUNCT
taxlaw-2819	723	18	at	at	ADP
taxlaw-2819	723	19	¶¶	¶¶	PROPN
taxlaw-2819	723	20	12.03	12.03	NUM
taxlaw-2819	723	21	and	and	CCONJ
taxlaw-2819	723	22	12.05	12.05	NUM
taxlaw-2819	723	23	.	.	PUNCT
taxlaw-2819	723	24	36	36	NUM
taxlaw-2819	723	25	columbia	columbia	PROPN
taxlaw-2819	723	26	journal	journal	PROPN
taxlaw-2819	723	27	of	of	ADP
taxlaw-2819	723	28	tax	tax	NOUN
taxlaw-2819	723	29	law	law	NOUN
taxlaw-2819	723	30	[	[	X
taxlaw-2819	723	31	vol.5:1	vol.5:1	NOUN
taxlaw-2819	723	32	can	can	AUX
taxlaw-2819	723	33	the	the	DET
taxlaw-2819	723	34	competent	competent	ADJ
taxlaw-2819	723	35	authority	authority	NOUN
taxlaw-2819	723	36	model	model	NOUN
taxlaw-2819	723	37	serve	serve	VERB
taxlaw-2819	723	38	as	as	ADP
taxlaw-2819	723	39	a	a	DET
taxlaw-2819	723	40	useful	useful	ADJ
taxlaw-2819	723	41	guide	guide	NOUN
taxlaw-2819	723	42	in	in	ADP
taxlaw-2819	723	43	developing	develop	VERB
taxlaw-2819	723	44	treaty	treaty	NOUN
taxlaw-2819	723	45	policy	policy	NOUN
taxlaw-2819	723	46	for	for	ADP
taxlaw-2819	723	47	the	the	DET
taxlaw-2819	723	48	future	future	NOUN
taxlaw-2819	723	49	?	?	PUNCT
taxlaw-2819	724	1	e.	e.	NOUN
taxlaw-2819	724	2	perceptions	perception	NOUN
taxlaw-2819	724	3	of	of	ADP
taxlaw-2819	724	4	homeless	homeless	ADJ
taxlaw-2819	724	5	income	income	NOUN
taxlaw-2819	724	6	as	as	SCONJ
taxlaw-2819	724	7	noted	note	VERB
taxlaw-2819	724	8	earlier	early	ADV
taxlaw-2819	724	9	,	,	PUNCT
taxlaw-2819	724	10	there	there	PRON
taxlaw-2819	724	11	are	be	VERB
taxlaw-2819	724	12	today	today	NOUN
taxlaw-2819	724	13	persistent	persistent	ADJ
taxlaw-2819	724	14	drumbeats	drumbeat	VERB
taxlaw-2819	724	15	pillorying	pillory	VERB
taxlaw-2819	724	16	mnes	mne	NOUN
taxlaw-2819	724	17	for	for	ADP
taxlaw-2819	724	18	their	their	PRON
taxlaw-2819	724	19	global	global	ADJ
taxlaw-2819	724	20	effective	effective	ADJ
taxlaw-2819	724	21	tax	tax	NOUN
taxlaw-2819	724	22	rate	rate	NOUN
taxlaw-2819	724	23	planning	planning	NOUN
taxlaw-2819	724	24	policies	policy	NOUN
taxlaw-2819	724	25	.	.	PUNCT
taxlaw-2819	725	1	the	the	DET
taxlaw-2819	725	2	essential	essential	ADJ
taxlaw-2819	725	3	question	question	NOUN
taxlaw-2819	725	4	here	here	ADV
taxlaw-2819	725	5	is	be	AUX
taxlaw-2819	725	6	whether	whether	SCONJ
taxlaw-2819	725	7	such	such	ADJ
taxlaw-2819	725	8	criticism	criticism	NOUN
taxlaw-2819	725	9	is	be	AUX
taxlaw-2819	725	10	appropriate	appropriate	ADJ
taxlaw-2819	725	11	.	.	PUNCT
taxlaw-2819	726	1	whether	whether	SCONJ
taxlaw-2819	726	2	one	one	PRON
taxlaw-2819	726	3	’s	’s	PART
taxlaw-2819	726	4	answer	answer	NOUN
taxlaw-2819	726	5	is	be	AUX
taxlaw-2819	726	6	affirmative	affirmative	ADJ
taxlaw-2819	726	7	or	or	CCONJ
taxlaw-2819	726	8	negative	negative	ADJ
taxlaw-2819	726	9	is	be	AUX
taxlaw-2819	726	10	largely	largely	ADV
taxlaw-2819	726	11	irrelevant	irrelevant	ADJ
taxlaw-2819	726	12	from	from	ADP
taxlaw-2819	726	13	a	a	DET
taxlaw-2819	726	14	global	global	ADJ
taxlaw-2819	726	15	tax	tax	NOUN
taxlaw-2819	726	16	treaty	treaty	NOUN
taxlaw-2819	726	17	policy	policy	NOUN
taxlaw-2819	726	18	standpoint	standpoint	NOUN
taxlaw-2819	726	19	.	.	PUNCT
taxlaw-2819	727	1	why	why	SCONJ
taxlaw-2819	727	2	?	?	PUNCT
taxlaw-2819	728	1	because	because	SCONJ
taxlaw-2819	728	2	the	the	DET
taxlaw-2819	728	3	behaviors	behavior	NOUN
taxlaw-2819	728	4	in	in	ADP
taxlaw-2819	728	5	question	question	NOUN
taxlaw-2819	728	6	were	be	AUX
taxlaw-2819	728	7	specifically	specifically	ADV
taxlaw-2819	728	8	encouraged	encourage	VERB
taxlaw-2819	728	9	by	by	ADP
taxlaw-2819	728	10	the	the	DET
taxlaw-2819	728	11	league	league	PROPN
taxlaw-2819	728	12	of	of	ADP
taxlaw-2819	728	13	nations	nation	NOUN
taxlaw-2819	728	14	model	model	NOUN
taxlaw-2819	728	15	and	and	CCONJ
taxlaw-2819	728	16	enshrined	enshrine	VERB
taxlaw-2819	728	17	in	in	ADP
taxlaw-2819	728	18	the	the	DET
taxlaw-2819	728	19	current	current	ADJ
taxlaw-2819	728	20	oecd	oecd	PROPN
taxlaw-2819	728	21	and	and	CCONJ
taxlaw-2819	728	22	un	un	PROPN
taxlaw-2819	728	23	models	model	NOUN
taxlaw-2819	728	24	.	.	PUNCT
taxlaw-2819	729	1	the	the	DET
taxlaw-2819	729	2	result	result	NOUN
taxlaw-2819	729	3	has	have	AUX
taxlaw-2819	729	4	been	be	AUX
taxlaw-2819	729	5	the	the	DET
taxlaw-2819	729	6	growth	growth	NOUN
taxlaw-2819	729	7	of	of	ADP
taxlaw-2819	729	8	homeless	homeless	ADJ
taxlaw-2819	729	9	income	income	NOUN
taxlaw-2819	729	10	.	.	PUNCT
taxlaw-2819	730	1	perhaps	perhaps	ADV
taxlaw-2819	730	2	the	the	DET
taxlaw-2819	730	3	most	most	ADV
taxlaw-2819	730	4	difficult	difficult	ADJ
taxlaw-2819	730	5	conceptual	conceptual	ADJ
taxlaw-2819	730	6	challenge	challenge	NOUN
taxlaw-2819	730	7	for	for	ADP
taxlaw-2819	730	8	treaty	treaty	NOUN
taxlaw-2819	730	9	and	and	CCONJ
taxlaw-2819	730	10	international	international	ADJ
taxlaw-2819	730	11	tax	tax	NOUN
taxlaw-2819	730	12	policy	policy	NOUN
taxlaw-2819	730	13	in	in	ADP
taxlaw-2819	730	14	the	the	DET
taxlaw-2819	730	15	future	future	NOUN
taxlaw-2819	730	16	will	will	AUX
taxlaw-2819	730	17	center	center	VERB
taxlaw-2819	730	18	around	around	ADP
taxlaw-2819	730	19	how	how	SCONJ
taxlaw-2819	730	20	to	to	PART
taxlaw-2819	730	21	address	address	VERB
taxlaw-2819	730	22	homeless	homeless	ADJ
taxlaw-2819	730	23	income	income	NOUN
taxlaw-2819	730	24	.	.	PUNCT
taxlaw-2819	731	1	in	in	ADP
taxlaw-2819	731	2	illustration	illustration	NOUN
taxlaw-2819	731	3	c,172	c,172	PROPN
taxlaw-2819	731	4	we	we	PRON
taxlaw-2819	731	5	framed	frame	VERB
taxlaw-2819	731	6	homeless	homeless	ADJ
taxlaw-2819	731	7	income	income	NOUN
taxlaw-2819	731	8	in	in	ADP
taxlaw-2819	731	9	terms	term	NOUN
taxlaw-2819	731	10	of	of	ADP
taxlaw-2819	731	11	the	the	DET
taxlaw-2819	731	12	allocation	allocation	NOUN
taxlaw-2819	731	13	to	to	ADP
taxlaw-2819	731	14	holdco	holdco	NOUN
taxlaw-2819	731	15	.	.	PUNCT
taxlaw-2819	732	1	we	we	PRON
taxlaw-2819	732	2	assumed	assume	VERB
taxlaw-2819	732	3	that	that	SCONJ
taxlaw-2819	732	4	india	india	PROPN
taxlaw-2819	732	5	and	and	CCONJ
taxlaw-2819	732	6	holdingland	holdingland	PROPN
taxlaw-2819	732	7	had	have	AUX
taxlaw-2819	732	8	agreed	agree	VERB
taxlaw-2819	732	9	that	that	SCONJ
taxlaw-2819	732	10	the	the	DET
taxlaw-2819	732	11	allocation	allocation	NOUN
taxlaw-2819	732	12	between	between	ADP
taxlaw-2819	732	13	the	the	DET
taxlaw-2819	732	14	two	two	NUM
taxlaw-2819	732	15	countries	country	NOUN
taxlaw-2819	732	16	should	should	AUX
taxlaw-2819	732	17	be	be	AUX
taxlaw-2819	732	18	50:50	50:50	NUM
taxlaw-2819	732	19	,	,	PUNCT
taxlaw-2819	732	20	which	which	PRON
taxlaw-2819	732	21	allocated	allocate	VERB
taxlaw-2819	732	22	450	450	NUM
taxlaw-2819	732	23	to	to	ADP
taxlaw-2819	732	24	holdco	holdco	NOUN
taxlaw-2819	732	25	.	.	PUNCT
taxlaw-2819	733	1	in	in	ADP
taxlaw-2819	733	2	the	the	DET
taxlaw-2819	733	3	absence	absence	NOUN
taxlaw-2819	733	4	of	of	ADP
taxlaw-2819	733	5	such	such	ADJ
taxlaw-2819	733	6	agreement	agreement	NOUN
taxlaw-2819	733	7	,	,	PUNCT
taxlaw-2819	733	8	the	the	DET
taxlaw-2819	733	9	icc	icc	NOUN
taxlaw-2819	733	10	approach	approach	NOUN
taxlaw-2819	733	11	would	would	AUX
taxlaw-2819	733	12	have	have	AUX
taxlaw-2819	733	13	required	require	VERB
taxlaw-2819	733	14	an	an	DET
taxlaw-2819	733	15	allocation	allocation	NOUN
taxlaw-2819	733	16	of	of	ADP
taxlaw-2819	733	17	the	the	DET
taxlaw-2819	733	18	combined	combined	ADJ
taxlaw-2819	733	19	income	income	NOUN
taxlaw-2819	733	20	on	on	ADP
taxlaw-2819	733	21	a	a	DET
taxlaw-2819	733	22	notional	notional	ADJ
taxlaw-2819	733	23	basis	basis	NOUN
taxlaw-2819	733	24	such	such	ADJ
taxlaw-2819	733	25	as	as	ADP
taxlaw-2819	733	26	sales	sale	NOUN
taxlaw-2819	733	27	.	.	PUNCT
taxlaw-2819	734	1	for	for	ADP
taxlaw-2819	734	2	purposes	purpose	NOUN
taxlaw-2819	734	3	of	of	ADP
taxlaw-2819	734	4	discussion	discussion	NOUN
taxlaw-2819	734	5	,	,	PUNCT
taxlaw-2819	734	6	assume	assume	VERB
taxlaw-2819	734	7	that	that	SCONJ
taxlaw-2819	734	8	the	the	DET
taxlaw-2819	734	9	450	450	NUM
taxlaw-2819	734	10	allocated	allocate	VERB
taxlaw-2819	734	11	to	to	ADP
taxlaw-2819	734	12	holdco	holdco	NOUN
taxlaw-2819	734	13	is	be	AUX
taxlaw-2819	734	14	subject	subject	ADJ
taxlaw-2819	734	15	to	to	ADP
taxlaw-2819	734	16	a	a	DET
taxlaw-2819	734	17	low	low	ADJ
taxlaw-2819	734	18	rate	rate	NOUN
taxlaw-2819	734	19	of	of	ADP
taxlaw-2819	734	20	taxation	taxation	NOUN
taxlaw-2819	734	21	in	in	ADP
taxlaw-2819	734	22	holdingland	holdingland	NOUN
taxlaw-2819	734	23	.	.	PUNCT
taxlaw-2819	735	1	in	in	ADP
taxlaw-2819	735	2	this	this	DET
taxlaw-2819	735	3	event	event	NOUN
taxlaw-2819	735	4	,	,	PUNCT
taxlaw-2819	735	5	the	the	DET
taxlaw-2819	735	6	treaty	treaty	NOUN
taxlaw-2819	735	7	policy	policy	NOUN
taxlaw-2819	735	8	question	question	NOUN
taxlaw-2819	735	9	will	will	AUX
taxlaw-2819	735	10	be	be	AUX
taxlaw-2819	735	11	how	how	SCONJ
taxlaw-2819	735	12	the	the	DET
taxlaw-2819	735	13	homeless	homeless	ADJ
taxlaw-2819	735	14	income	income	NOUN
taxlaw-2819	735	15	should	should	AUX
taxlaw-2819	735	16	be	be	AUX
taxlaw-2819	735	17	addressed	address	VERB
taxlaw-2819	735	18	.	.	PUNCT
taxlaw-2819	736	1	the	the	DET
taxlaw-2819	736	2	answer	answer	NOUN
taxlaw-2819	736	3	will	will	AUX
taxlaw-2819	736	4	likely	likely	ADV
taxlaw-2819	736	5	depend	depend	VERB
taxlaw-2819	736	6	on	on	ADP
taxlaw-2819	736	7	the	the	DET
taxlaw-2819	736	8	perspective	perspective	NOUN
taxlaw-2819	736	9	of	of	ADP
taxlaw-2819	736	10	the	the	DET
taxlaw-2819	736	11	respondent	respondent	NOUN
taxlaw-2819	736	12	.	.	PUNCT
taxlaw-2819	737	1	1	1	X
taxlaw-2819	737	2	.	.	X
taxlaw-2819	737	3	resident	resident	ADJ
taxlaw-2819	737	4	country	country	NOUN
taxlaw-2819	737	5	perspective	perspective	VERB
taxlaw-2819	737	6	a	a	DET
taxlaw-2819	737	7	residence	residence	NOUN
taxlaw-2819	737	8	country	country	NOUN
taxlaw-2819	737	9	may	may	AUX
taxlaw-2819	737	10	perceive	perceive	VERB
taxlaw-2819	737	11	that	that	SCONJ
taxlaw-2819	737	12	any	any	DET
taxlaw-2819	737	13	global	global	ADJ
taxlaw-2819	737	14	income	income	NOUN
taxlaw-2819	737	15	not	not	PART
taxlaw-2819	737	16	subjected	subject	VERB
taxlaw-2819	737	17	to	to	ADP
taxlaw-2819	737	18	taxation	taxation	NOUN
taxlaw-2819	737	19	or	or	CCONJ
taxlaw-2819	737	20	covered	cover	VERB
taxlaw-2819	737	21	by	by	ADP
taxlaw-2819	737	22	treaty	treaty	NOUN
taxlaw-2819	737	23	should	should	AUX
taxlaw-2819	737	24	be	be	AUX
taxlaw-2819	737	25	fully	fully	ADV
taxlaw-2819	737	26	subject	subject	ADJ
taxlaw-2819	737	27	to	to	ADP
taxlaw-2819	737	28	tax	tax	NOUN
taxlaw-2819	737	29	by	by	ADP
taxlaw-2819	737	30	it	it	PRON
taxlaw-2819	737	31	with	with	ADP
taxlaw-2819	737	32	appropriate	appropriate	ADJ
taxlaw-2819	737	33	foreign	foreign	ADJ
taxlaw-2819	737	34	tax	tax	NOUN
taxlaw-2819	737	35	credit	credit	NOUN
taxlaw-2819	737	36	relief	relief	NOUN
taxlaw-2819	737	37	provided	provide	VERB
taxlaw-2819	737	38	.	.	PUNCT
taxlaw-2819	738	1	there	there	PRON
taxlaw-2819	738	2	is	be	VERB
taxlaw-2819	738	3	significant	significant	ADJ
taxlaw-2819	738	4	scholarly	scholarly	ADJ
taxlaw-2819	738	5	support	support	NOUN
taxlaw-2819	738	6	for	for	ADP
taxlaw-2819	738	7	this	this	DET
taxlaw-2819	738	8	perspective.173	perspective.173	NOUN
taxlaw-2819	738	9	there	there	PRON
taxlaw-2819	738	10	are	be	VERB
taxlaw-2819	738	11	practical	practical	ADJ
taxlaw-2819	738	12	problems	problem	NOUN
taxlaw-2819	738	13	with	with	ADP
taxlaw-2819	738	14	this	this	DET
taxlaw-2819	738	15	perspective	perspective	NOUN
taxlaw-2819	738	16	.	.	PUNCT
taxlaw-2819	739	1	one	one	NUM
taxlaw-2819	739	2	is	be	AUX
taxlaw-2819	739	3	that	that	SCONJ
taxlaw-2819	739	4	residence	residence	NOUN
taxlaw-2819	739	5	countries	country	NOUN
taxlaw-2819	739	6	have	have	AUX
taxlaw-2819	739	7	never	never	ADV
taxlaw-2819	739	8	treated	treat	VERB
taxlaw-2819	739	9	their	their	PRON
taxlaw-2819	739	10	domestic	domestic	ADJ
taxlaw-2819	739	11	mnes	mne	NOUN
taxlaw-2819	739	12	in	in	ADP
taxlaw-2819	739	13	a	a	DET
taxlaw-2819	739	14	consistent	consistent	ADJ
taxlaw-2819	739	15	manner	manner	NOUN
taxlaw-2819	739	16	.	.	PUNCT
taxlaw-2819	740	1	rather	rather	ADV
taxlaw-2819	740	2	,	,	PUNCT
taxlaw-2819	740	3	there	there	PRON
taxlaw-2819	740	4	are	be	VERB
taxlaw-2819	740	5	material	material	ADJ
taxlaw-2819	740	6	differences	difference	NOUN
taxlaw-2819	740	7	in	in	ADP
taxlaw-2819	740	8	the	the	DET
taxlaw-2819	740	9	international	international	ADJ
taxlaw-2819	740	10	taxation	taxation	NOUN
taxlaw-2819	740	11	regimes	regime	NOUN
taxlaw-2819	740	12	of	of	ADP
taxlaw-2819	740	13	almost	almost	ADV
taxlaw-2819	740	14	all	all	PRON
taxlaw-2819	740	15	residence	residence	NOUN
taxlaw-2819	740	16	countries	country	NOUN
taxlaw-2819	740	17	.	.	PUNCT
taxlaw-2819	741	1	the	the	DET
taxlaw-2819	741	2	result	result	NOUN
taxlaw-2819	741	3	has	have	AUX
taxlaw-2819	741	4	been	be	AUX
taxlaw-2819	741	5	competitive	competitive	ADJ
taxlaw-2819	741	6	advantage	advantage	NOUN
taxlaw-2819	741	7	or	or	CCONJ
taxlaw-2819	741	8	disadvantage	disadvantage	NOUN
taxlaw-2819	741	9	depending	depend	VERB
taxlaw-2819	741	10	on	on	ADP
taxlaw-2819	741	11	where	where	SCONJ
taxlaw-2819	741	12	a	a	DET
taxlaw-2819	741	13	mne	mne	NOUN
taxlaw-2819	741	14	is	be	AUX
taxlaw-2819	741	15	incorporated	incorporate	VERB
taxlaw-2819	741	16	.	.	PUNCT
taxlaw-2819	742	1	172	172	NUM
taxlaw-2819	742	2	see	see	VERB
taxlaw-2819	742	3	supra	supra	PROPN
taxlaw-2819	742	4	part	part	PROPN
taxlaw-2819	742	5	ii.a	ii.a	PROPN
taxlaw-2819	742	6	.	.	PUNCT
taxlaw-2819	743	1	173	173	NUM
taxlaw-2819	743	2	there	there	PRON
taxlaw-2819	743	3	are	be	VERB
taxlaw-2819	743	4	a	a	DET
taxlaw-2819	743	5	number	number	NOUN
taxlaw-2819	743	6	of	of	ADP
taxlaw-2819	743	7	variations	variation	NOUN
taxlaw-2819	743	8	on	on	ADP
taxlaw-2819	743	9	the	the	DET
taxlaw-2819	743	10	proposal	proposal	NOUN
taxlaw-2819	743	11	to	to	PART
taxlaw-2819	743	12	simply	simply	ADV
taxlaw-2819	743	13	tax	tax	VERB
taxlaw-2819	743	14	all	all	DET
taxlaw-2819	743	15	mne	mne	PROPN
taxlaw-2819	743	16	income	income	NOUN
taxlaw-2819	743	17	on	on	ADP
taxlaw-2819	743	18	a	a	DET
taxlaw-2819	743	19	current	current	ADJ
taxlaw-2819	743	20	basis	basis	NOUN
taxlaw-2819	743	21	without	without	ADP
taxlaw-2819	743	22	deferral	deferral	NOUN
taxlaw-2819	743	23	.	.	PUNCT
taxlaw-2819	744	1	see	see	VERB
taxlaw-2819	744	2	jasper	jasper	PROPN
taxlaw-2819	744	3	l.	l.	PROPN
taxlaw-2819	744	4	cummings	cummings	PROPN
taxlaw-2819	744	5	,	,	PUNCT
taxlaw-2819	744	6	jr	jr	PROPN
taxlaw-2819	744	7	.	.	PROPN
taxlaw-2819	744	8	,	,	PUNCT
taxlaw-2819	744	9	consolidating	consolidate	VERB
taxlaw-2819	744	10	foreign	foreign	ADJ
taxlaw-2819	744	11	affiliates	affiliate	NOUN
taxlaw-2819	744	12	,	,	PUNCT
taxlaw-2819	744	13	11	11	NUM
taxlaw-2819	744	14	fla	fla	NOUN
taxlaw-2819	744	15	.	.	PUNCT
taxlaw-2819	745	1	tax	tax	PROPN
taxlaw-2819	745	2	rev	rev	PROPN
taxlaw-2819	745	3	.	.	PROPN
taxlaw-2819	745	4	143	143	NUM
taxlaw-2819	745	5	,	,	PUNCT
taxlaw-2819	745	6	195–96	195–96	NUM
taxlaw-2819	745	7	(	(	PUNCT
taxlaw-2819	745	8	2011	2011	NUM
taxlaw-2819	745	9	)	)	PUNCT
taxlaw-2819	745	10	;	;	PUNCT
taxlaw-2819	745	11	robert	robert	PROPN
taxlaw-2819	745	12	j.	j.	PROPN
taxlaw-2819	745	13	peroni	peroni	PROPN
taxlaw-2819	745	14	,	,	PUNCT
taxlaw-2819	745	15	j.	j.	PROPN
taxlaw-2819	745	16	clifton	clifton	PROPN
taxlaw-2819	745	17	fleming	fleming	PROPN
taxlaw-2819	745	18	,	,	PUNCT
taxlaw-2819	745	19	jr	jr	PROPN
taxlaw-2819	745	20	.	.	PROPN
taxlaw-2819	745	21	&	&	CCONJ
taxlaw-2819	745	22	stephen	stephen	PROPN
taxlaw-2819	745	23	e.	e.	PROPN
taxlaw-2819	745	24	shay	shay	PROPN
taxlaw-2819	745	25	,	,	PUNCT
taxlaw-2819	745	26	reform	reform	NOUN
taxlaw-2819	745	27	and	and	CCONJ
taxlaw-2819	745	28	simplification	simplification	NOUN
taxlaw-2819	745	29	of	of	ADP
taxlaw-2819	745	30	the	the	DET
taxlaw-2819	745	31	u.s	u.s	PROPN
taxlaw-2819	745	32	.	.	PROPN
taxlaw-2819	745	33	foreign	foreign	ADJ
taxlaw-2819	745	34	tax	tax	NOUN
taxlaw-2819	745	35	credit	credit	NOUN
taxlaw-2819	745	36	rules	rule	NOUN
taxlaw-2819	745	37	,	,	PUNCT
taxlaw-2819	745	38	31	31	NUM
taxlaw-2819	745	39	tax	tax	NOUN
taxlaw-2819	745	40	notes	note	NOUN
taxlaw-2819	745	41	int’l	int’l	ADJ
taxlaw-2819	745	42	1177	1177	NUM
taxlaw-2819	745	43	,	,	PUNCT
taxlaw-2819	745	44	1207	1207	NUM
taxlaw-2819	745	45	(	(	PUNCT
taxlaw-2819	745	46	2003	2003	NUM
taxlaw-2819	745	47	)	)	PUNCT
taxlaw-2819	745	48	;	;	PUNCT
taxlaw-2819	745	49	robert	robert	PROPN
taxlaw-2819	745	50	j.	j.	PROPN
taxlaw-2819	745	51	peroni	peroni	PROPN
taxlaw-2819	745	52	,	,	PUNCT
taxlaw-2819	745	53	j.	j.	PROPN
taxlaw-2819	745	54	clifton	clifton	PROPN
taxlaw-2819	745	55	fleming	fleming	PROPN
taxlaw-2819	745	56	jr	jr	PROPN
taxlaw-2819	745	57	.	.	PROPN
taxlaw-2819	745	58	&	&	CCONJ
taxlaw-2819	745	59	stephen	stephen	PROPN
taxlaw-2819	745	60	e.	e.	PROPN
taxlaw-2819	745	61	shay	shay	PROPN
taxlaw-2819	745	62	,	,	PUNCT
taxlaw-2819	745	63	getting	get	VERB
taxlaw-2819	745	64	serious	serious	ADJ
taxlaw-2819	745	65	about	about	ADP
taxlaw-2819	745	66	curtailing	curtail	VERB
taxlaw-2819	745	67	deferral	deferral	NOUN
taxlaw-2819	745	68	of	of	ADP
taxlaw-2819	745	69	us	us	PROPN
taxlaw-2819	745	70	tax	tax	NOUN
taxlaw-2819	745	71	on	on	ADP
taxlaw-2819	745	72	foreign	foreign	ADJ
taxlaw-2819	745	73	source	source	NOUN
taxlaw-2819	745	74	income	income	NOUN
taxlaw-2819	745	75	,	,	PUNCT
taxlaw-2819	745	76	52	52	NUM
taxlaw-2819	745	77	smu	smu	PROPN
taxlaw-2819	745	78	l.	l.	PROPN
taxlaw-2819	745	79	rev	rev	PROPN
taxlaw-2819	745	80	.	.	PROPN
taxlaw-2819	745	81	455	455	NUM
taxlaw-2819	745	82	,	,	PUNCT
taxlaw-2819	745	83	458	458	NUM
taxlaw-2819	745	84	(	(	PUNCT
taxlaw-2819	745	85	1999	1999	NUM
taxlaw-2819	745	86	)	)	PUNCT
taxlaw-2819	745	87	;	;	PUNCT
taxlaw-2819	745	88	see	see	VERB
taxlaw-2819	745	89	,	,	PUNCT
taxlaw-2819	745	90	e.g.	e.g.	ADV
taxlaw-2819	745	91	,	,	PUNCT
taxlaw-2819	745	92	reuven	reuven	PROPN
taxlaw-2819	745	93	s.	s.	PROPN
taxlaw-2819	745	94	avi	avi	PROPN
taxlaw-2819	745	95	-	-	PUNCT
taxlaw-2819	745	96	yonah	yonah	ADJ
taxlaw-2819	745	97	,	,	PUNCT
taxlaw-2819	745	98	to	to	PART
taxlaw-2819	745	99	end	end	VERB
taxlaw-2819	745	100	deferral	deferral	ADV
taxlaw-2819	745	101	as	as	SCONJ
taxlaw-2819	745	102	we	we	PRON
taxlaw-2819	745	103	know	know	VERB
taxlaw-2819	745	104	it	it	PRON
taxlaw-2819	745	105	:	:	PUNCT
taxlaw-2819	745	106	simplification	simplification	NOUN
taxlaw-2819	745	107	potential	potential	NOUN
taxlaw-2819	745	108	of	of	ADP
taxlaw-2819	745	109	check	check	NOUN
taxlaw-2819	745	110	-	-	PUNCT
taxlaw-2819	745	111	the	the	DET
taxlaw-2819	745	112	-	-	PUNCT
taxlaw-2819	745	113	box	box	NOUN
taxlaw-2819	745	114	,	,	PUNCT
taxlaw-2819	745	115	74	74	NUM
taxlaw-2819	745	116	tax	tax	NOUN
taxlaw-2819	745	117	notes	note	NOUN
taxlaw-2819	745	118	219	219	NUM
taxlaw-2819	745	119	,	,	PUNCT
taxlaw-2819	745	120	224	224	NUM
taxlaw-2819	745	121	(	(	PUNCT
taxlaw-2819	745	122	1997	1997	NUM
taxlaw-2819	745	123	)	)	PUNCT
taxlaw-2819	745	124	;	;	PUNCT
taxlaw-2819	745	125	asim	asim	PROPN
taxlaw-2819	745	126	bhansali	bhansali	PROPN
taxlaw-2819	745	127	,	,	PUNCT
taxlaw-2819	745	128	globalizing	globalize	VERB
taxlaw-2819	745	129	consolidated	consolidated	ADJ
taxlaw-2819	745	130	taxation	taxation	NOUN
taxlaw-2819	745	131	of	of	ADP
taxlaw-2819	745	132	united	united	PROPN
taxlaw-2819	745	133	states	states	PROPN
taxlaw-2819	745	134	multinationals	multinational	NOUN
taxlaw-2819	745	135	,	,	PUNCT
taxlaw-2819	745	136	74	74	NUM
taxlaw-2819	745	137	tex	tex	PROPN
taxlaw-2819	745	138	.	.	PROPN
taxlaw-2819	745	139	l.	l.	PROPN
taxlaw-2819	745	140	rev	rev	PROPN
taxlaw-2819	745	141	.	.	PROPN
taxlaw-2819	745	142	1401	1401	NUM
taxlaw-2819	745	143	,	,	PUNCT
taxlaw-2819	745	144	1422	1422	NUM
taxlaw-2819	745	145	(	(	PUNCT
taxlaw-2819	745	146	1996	1996	NUM
taxlaw-2819	745	147	)	)	PUNCT
taxlaw-2819	745	148	;	;	PUNCT
taxlaw-2819	745	149	daniel	daniel	PROPN
taxlaw-2819	745	150	j.	j.	PROPN
taxlaw-2819	745	151	frisch	frisch	PROPN
taxlaw-2819	745	152	,	,	PUNCT
taxlaw-2819	745	153	the	the	DET
taxlaw-2819	745	154	economics	economic	NOUN
taxlaw-2819	745	155	of	of	ADP
taxlaw-2819	745	156	international	international	ADJ
taxlaw-2819	745	157	tax	tax	NOUN
taxlaw-2819	745	158	policy	policy	NOUN
taxlaw-2819	745	159	:	:	PUNCT
taxlaw-2819	745	160	some	some	DET
taxlaw-2819	745	161	old	old	ADJ
taxlaw-2819	745	162	and	and	CCONJ
taxlaw-2819	745	163	new	new	ADJ
taxlaw-2819	745	164	approaches	approach	NOUN
taxlaw-2819	745	165	,	,	PUNCT
taxlaw-2819	745	166	47	47	NUM
taxlaw-2819	745	167	tax	tax	NOUN
taxlaw-2819	745	168	notes	note	NOUN
taxlaw-2819	745	169	581	581	NUM
taxlaw-2819	745	170	(	(	PUNCT
taxlaw-2819	745	171	1990	1990	NUM
taxlaw-2819	745	172	)	)	PUNCT
taxlaw-2819	745	173	;	;	PUNCT
taxlaw-2819	745	174	jane	jane	PROPN
taxlaw-2819	745	175	g.	g.	PROPN
taxlaw-2819	745	176	gravelle	gravelle	PROPN
taxlaw-2819	745	177	,	,	PUNCT
taxlaw-2819	745	178	foreign	foreign	ADJ
taxlaw-2819	745	179	tax	tax	NOUN
taxlaw-2819	745	180	provisions	provision	NOUN
taxlaw-2819	745	181	of	of	ADP
taxlaw-2819	745	182	the	the	DET
taxlaw-2819	745	183	american	american	PROPN
taxlaw-2819	745	184	jobs	job	NOUN
taxlaw-2819	745	185	act	act	NOUN
taxlaw-2819	745	186	of	of	ADP
taxlaw-2819	745	187	1996	1996	NUM
taxlaw-2819	745	188	,	,	PUNCT
taxlaw-2819	745	189	72	72	NUM
taxlaw-2819	745	190	tax	tax	NOUN
taxlaw-2819	745	191	notes	note	NOUN
taxlaw-2819	745	192	1165	1165	NUM
taxlaw-2819	745	193	(	(	PUNCT
taxlaw-2819	745	194	1996	1996	NUM
taxlaw-2819	745	195	)	)	PUNCT
taxlaw-2819	745	196	;	;	PUNCT
taxlaw-2819	745	197	robert	robert	PROPN
taxlaw-2819	745	198	a.	a.	PROPN
taxlaw-2819	745	199	green	green	PROPN
taxlaw-2819	745	200	,	,	PUNCT
taxlaw-2819	745	201	the	the	DET
taxlaw-2819	745	202	future	future	NOUN
taxlaw-2819	745	203	of	of	ADP
taxlaw-2819	745	204	source	source	NOUN
taxlaw-2819	745	205	-	-	PUNCT
taxlaw-2819	745	206	based	base	VERB
taxlaw-2819	745	207	taxation	taxation	NOUN
taxlaw-2819	745	208	of	of	ADP
taxlaw-2819	745	209	the	the	DET
taxlaw-2819	745	210	income	income	NOUN
taxlaw-2819	745	211	of	of	ADP
taxlaw-2819	745	212	multinational	multinational	PROPN
taxlaw-2819	745	213	enterprises,79	enterprises,79	PROPN
taxlaw-2819	745	214	cornell	cornell	PROPN
taxlaw-2819	745	215	l.	l.	PROPN
taxlaw-2819	745	216	rev	rev	PROPN
taxlaw-2819	745	217	.	.	PROPN
taxlaw-2819	745	218	18	18	NUM
taxlaw-2819	745	219	,	,	PUNCT
taxlaw-2819	745	220	75	75	NUM
taxlaw-2819	745	221	(	(	PUNCT
taxlaw-2819	745	222	1993	1993	NUM
taxlaw-2819	745	223	)	)	PUNCT
taxlaw-2819	745	224	;	;	PUNCT
taxlaw-2819	745	225	john	john	PROPN
taxlaw-2819	745	226	mcdonald	mcdonald	PROPN
taxlaw-2819	745	227	,	,	PUNCT
taxlaw-2819	745	228	anti	anti	ADJ
taxlaw-2819	745	229	-	-	ADJ
taxlaw-2819	745	230	deferral	deferral	ADJ
taxlaw-2819	745	231	deferred	deferred	ADJ
taxlaw-2819	745	232	:	:	PUNCT
taxlaw-2819	745	233	a	a	DET
taxlaw-2819	745	234	proposal	proposal	NOUN
taxlaw-2819	745	235	for	for	ADP
taxlaw-2819	745	236	the	the	DET
taxlaw-2819	745	237	reform	reform	NOUN
taxlaw-2819	745	238	of	of	ADP
taxlaw-2819	745	239	international	international	ADJ
taxlaw-2819	745	240	tax	tax	NOUN
taxlaw-2819	745	241	law	law	NOUN
taxlaw-2819	745	242	,	,	PUNCT
taxlaw-2819	745	243	16	16	NUM
taxlaw-2819	745	244	nw	nw	PROPN
taxlaw-2819	745	245	.	.	PROPN
taxlaw-2819	745	246	j.	j.	PROPN
taxlaw-2819	745	247	int'l	int'l	PROPN
taxlaw-2819	745	248	l.	l.	PROPN
taxlaw-2819	745	249	&	&	CCONJ
taxlaw-2819	745	250	bus	bus	PROPN
taxlaw-2819	745	251	.	.	PUNCT
taxlaw-2819	746	1	248	248	NUM
taxlaw-2819	746	2	,	,	PUNCT
taxlaw-2819	746	3	281	281	NUM
taxlaw-2819	746	4	(	(	PUNCT
taxlaw-2819	746	5	1995	1995	NUM
taxlaw-2819	746	6	)	)	PUNCT
taxlaw-2819	746	7	;	;	PUNCT
taxlaw-2819	746	8	peter	peter	PROPN
taxlaw-2819	746	9	merrill	merrill	PROPN
taxlaw-2819	746	10	&	&	CCONJ
taxlaw-2819	746	11	carol	carol	PROPN
taxlaw-2819	746	12	dunahoo	dunahoo	PROPN
taxlaw-2819	746	13	,	,	PUNCT
taxlaw-2819	746	14	’	'	PUNCT
taxlaw-2819	746	15	runaway	runaway	ADJ
taxlaw-2819	746	16	plant	plant	NOUN
taxlaw-2819	746	17	'	'	PUNCT
taxlaw-2819	746	18	legislation	legislation	NOUN
taxlaw-2819	746	19	:	:	PUNCT
taxlaw-2819	746	20	rhetoric	rhetoric	NOUN
taxlaw-2819	746	21	and	and	CCONJ
taxlaw-2819	746	22	reality	reality	NOUN
taxlaw-2819	746	23	,	,	PUNCT
taxlaw-2819	746	24	72	72	NUM
taxlaw-2819	746	25	tax	tax	NOUN
taxlaw-2819	746	26	notes	note	NOUN
taxlaw-2819	746	27	221	221	NUM
taxlaw-2819	746	28	,	,	PUNCT
taxlaw-2819	746	29	221	221	NUM
taxlaw-2819	746	30	(	(	PUNCT
taxlaw-2819	746	31	1996	1996	NUM
taxlaw-2819	746	32	)	)	PUNCT
taxlaw-2819	746	33	;	;	PUNCT
taxlaw-2819	746	34	stephen	stephen	PROPN
taxlaw-2819	746	35	e.	e.	PROPN
taxlaw-2819	746	36	shay	shay	PROPN
taxlaw-2819	746	37	,	,	PUNCT
taxlaw-2819	746	38	revisiting	revisit	VERB
taxlaw-2819	746	39	u.s	u.s	PROPN
taxlaw-2819	746	40	.	.	PROPN
taxlaw-2819	746	41	antideferral	antideferral	ADJ
taxlaw-2819	746	42	rules	rule	NOUN
taxlaw-2819	746	43	,	,	PUNCT
taxlaw-2819	746	44	74	74	NUM
taxlaw-2819	746	45	taxes	taxis	NOUN
taxlaw-2819	746	46	1042	1042	NUM
taxlaw-2819	746	47	,	,	PUNCT
taxlaw-2819	746	48	1061	1061	NUM
taxlaw-2819	746	49	(	(	PUNCT
taxlaw-2819	746	50	1996	1996	NUM
taxlaw-2819	746	51	)	)	PUNCT
taxlaw-2819	746	52	;	;	PUNCT
taxlaw-2819	746	53	joseph	joseph	PROPN
taxlaw-2819	746	54	isenbergh	isenbergh	PROPN
taxlaw-2819	746	55	,	,	PUNCT
taxlaw-2819	746	56	perspectives	perspective	NOUN
taxlaw-2819	746	57	on	on	ADP
taxlaw-2819	746	58	the	the	DET
taxlaw-2819	746	59	deferral	deferral	NOUN
taxlaw-2819	746	60	of	of	ADP
taxlaw-2819	746	61	u.s	u.s	PROPN
taxlaw-2819	746	62	.	.	PROPN
taxlaw-2819	746	63	taxation	taxation	NOUN
taxlaw-2819	746	64	of	of	ADP
taxlaw-2819	746	65	the	the	DET
taxlaw-2819	746	66	earnings	earning	NOUN
taxlaw-2819	746	67	of	of	ADP
taxlaw-2819	746	68	foreign	foreign	ADJ
taxlaw-2819	746	69	corporations	corporation	NOUN
taxlaw-2819	746	70	,	,	PUNCT
taxlaw-2819	746	71	66	66	NUM
taxlaw-2819	746	72	taxes	taxis	NOUN
taxlaw-2819	746	73	1062	1062	NUM
taxlaw-2819	746	74	,	,	PUNCT
taxlaw-2819	746	75	1063	1063	NUM
taxlaw-2819	746	76	(	(	PUNCT
taxlaw-2819	746	77	1988	1988	NUM
taxlaw-2819	746	78	)	)	PUNCT
taxlaw-2819	746	79	;	;	PUNCT
taxlaw-2819	746	80	lee	lee	PROPN
taxlaw-2819	746	81	a.	a.	PROPN
taxlaw-2819	746	82	sheppard	sheppard	PROPN
taxlaw-2819	746	83	,	,	PUNCT
taxlaw-2819	746	84	last	last	ADJ
taxlaw-2819	746	85	corporate	corporate	ADJ
taxlaw-2819	746	86	taxpayer	taxpayer	NOUN
taxlaw-2819	746	87	out	out	ADP
taxlaw-2819	746	88	the	the	DET
taxlaw-2819	746	89	door	door	NOUN
taxlaw-2819	746	90	,	,	PUNCT
taxlaw-2819	746	91	please	please	INTJ
taxlaw-2819	746	92	turn	turn	VERB
taxlaw-2819	746	93	out	out	ADP
taxlaw-2819	746	94	the	the	DET
taxlaw-2819	746	95	lights	light	NOUN
taxlaw-2819	746	96	,	,	PUNCT
taxlaw-2819	746	97	82	82	NUM
taxlaw-2819	746	98	tax	tax	NOUN
taxlaw-2819	746	99	notes	note	NOUN
taxlaw-2819	746	100	941	941	NUM
taxlaw-2819	746	101	,	,	PUNCT
taxlaw-2819	746	102	944	944	NUM
taxlaw-2819	746	103	(	(	PUNCT
taxlaw-2819	746	104	1999	1999	NUM
taxlaw-2819	746	105	)	)	PUNCT
taxlaw-2819	746	106	.	.	PUNCT
taxlaw-2819	747	1	but	but	CCONJ
taxlaw-2819	747	2	see	see	VERB
taxlaw-2819	747	3	,	,	PUNCT
taxlaw-2819	747	4	james	james	PROPN
taxlaw-2819	747	5	r.	r.	PROPN
taxlaw-2819	747	6	hines	hines	PROPN
taxlaw-2819	747	7	,	,	PUNCT
taxlaw-2819	747	8	the	the	DET
taxlaw-2819	747	9	case	case	NOUN
taxlaw-2819	747	10	against	against	ADP
taxlaw-2819	747	11	deferral	deferral	NOUN
taxlaw-2819	747	12	:	:	PUNCT
taxlaw-2819	747	13	a	a	DET
taxlaw-2819	747	14	deferential	deferential	ADJ
taxlaw-2819	747	15	reconsideration	reconsideration	NOUN
taxlaw-2819	747	16	,	,	PUNCT
taxlaw-2819	747	17	52	52	NUM
taxlaw-2819	747	18	nat’l	nat’l	NOUN
taxlaw-2819	747	19	tax	tax	NOUN
taxlaw-2819	747	20	j.	j.	PROPN
taxlaw-2819	747	21	385	385	PROPN
taxlaw-2819	747	22	,	,	PUNCT
taxlaw-2819	747	23	401–02	401–02	PROPN
taxlaw-2819	747	24	(	(	PUNCT
taxlaw-2819	747	25	1999	1999	NUM
taxlaw-2819	747	26	)	)	PUNCT
taxlaw-2819	747	27	.	.	PUNCT
taxlaw-2819	748	1	2013	2013	NUM
taxlaw-2819	748	2	]	]	PUNCT
taxlaw-2819	748	3	income	income	NOUN
taxlaw-2819	748	4	tax	tax	NOUN
taxlaw-2819	748	5	treaty	treaty	NOUN
taxlaw-2819	748	6	policy	policy	NOUN
taxlaw-2819	748	7	in	in	ADP
taxlaw-2819	748	8	the	the	DET
taxlaw-2819	748	9	21st	21st	ADJ
taxlaw-2819	748	10	century	century	NOUN
taxlaw-2819	748	11	:	:	PUNCT
taxlaw-2819	748	12	37	37	NUM
taxlaw-2819	748	13	residence	residence	NOUN
taxlaw-2819	748	14	vs.	vs.	ADP
taxlaw-2819	748	15	source	source	NOUN
taxlaw-2819	748	16	in	in	ADP
taxlaw-2819	748	17	addition	addition	NOUN
taxlaw-2819	748	18	,	,	PUNCT
taxlaw-2819	748	19	if	if	SCONJ
taxlaw-2819	748	20	a	a	DET
taxlaw-2819	748	21	residence	residence	NOUN
taxlaw-2819	748	22	country	country	NOUN
taxlaw-2819	748	23	attempts	attempt	VERB
taxlaw-2819	748	24	to	to	PART
taxlaw-2819	748	25	tax	tax	VERB
taxlaw-2819	748	26	homeless	homeless	ADJ
taxlaw-2819	748	27	income	income	NOUN
taxlaw-2819	748	28	,	,	PUNCT
taxlaw-2819	748	29	taxpayers	taxpayer	NOUN
taxlaw-2819	748	30	have	have	VERB
taxlaw-2819	748	31	the	the	DET
taxlaw-2819	748	32	ability	ability	NOUN
taxlaw-2819	748	33	to	to	PART
taxlaw-2819	748	34	simply	simply	ADV
taxlaw-2819	748	35	“	"	PUNCT
taxlaw-2819	748	36	elect	elect	VERB
taxlaw-2819	748	37	out	out	ADP
taxlaw-2819	748	38	”	"	PUNCT
taxlaw-2819	748	39	of	of	ADP
taxlaw-2819	748	40	that	that	DET
taxlaw-2819	748	41	particular	particular	ADJ
taxlaw-2819	748	42	country	country	NOUN
taxlaw-2819	748	43	and	and	CCONJ
taxlaw-2819	748	44	incorporate	incorporate	VERB
taxlaw-2819	748	45	in	in	ADP
taxlaw-2819	748	46	a	a	DET
taxlaw-2819	748	47	more	more	ADV
taxlaw-2819	748	48	taxpayer	taxpayer	NOUN
taxlaw-2819	748	49	-	-	PUNCT
taxlaw-2819	748	50	friendly	friendly	ADJ
taxlaw-2819	748	51	jurisdiction.174	jurisdiction.174	PROPN
taxlaw-2819	748	52	since	since	SCONJ
taxlaw-2819	748	53	the	the	DET
taxlaw-2819	748	54	country	country	NOUN
taxlaw-2819	748	55	of	of	ADP
taxlaw-2819	748	56	residence	residence	NOUN
taxlaw-2819	748	57	is	be	AUX
taxlaw-2819	748	58	effectively	effectively	ADV
taxlaw-2819	748	59	a	a	DET
taxlaw-2819	748	60	taxpayer	taxpayer	NOUN
taxlaw-2819	748	61	election	election	NOUN
taxlaw-2819	748	62	as	as	ADP
taxlaw-2819	748	63	to	to	ADP
taxlaw-2819	748	64	which	which	PRON
taxlaw-2819	748	65	many	many	ADJ
taxlaw-2819	748	66	countries	country	NOUN
taxlaw-2819	748	67	acquiesce	acquiesce	VERB
taxlaw-2819	748	68	,	,	PUNCT
taxlaw-2819	748	69	there	there	PRON
taxlaw-2819	748	70	is	be	VERB
taxlaw-2819	748	71	international	international	ADJ
taxlaw-2819	748	72	competition	competition	NOUN
taxlaw-2819	748	73	to	to	PART
taxlaw-2819	748	74	attract	attract	VERB
taxlaw-2819	748	75	multinational	multinational	ADJ
taxlaw-2819	748	76	headquarter	headquarter	ADJ
taxlaw-2819	748	77	companies	company	NOUN
taxlaw-2819	748	78	.	.	PUNCT
taxlaw-2819	749	1	a	a	DET
taxlaw-2819	749	2	driving	drive	VERB
taxlaw-2819	749	3	feature	feature	NOUN
taxlaw-2819	749	4	of	of	ADP
taxlaw-2819	749	5	this	this	DET
taxlaw-2819	749	6	effort	effort	NOUN
taxlaw-2819	749	7	is	be	AUX
taxlaw-2819	749	8	the	the	DET
taxlaw-2819	749	9	provision	provision	NOUN
taxlaw-2819	749	10	of	of	ADP
taxlaw-2819	749	11	incentives	incentive	NOUN
taxlaw-2819	749	12	for	for	ADP
taxlaw-2819	749	13	such	such	ADJ
taxlaw-2819	749	14	relocation	relocation	NOUN
taxlaw-2819	749	15	.	.	PUNCT
taxlaw-2819	750	1	in	in	ADP
taxlaw-2819	750	2	this	this	DET
taxlaw-2819	750	3	regard	regard	NOUN
taxlaw-2819	750	4	,	,	PUNCT
taxlaw-2819	750	5	the	the	DET
taxlaw-2819	750	6	movement	movement	NOUN
taxlaw-2819	750	7	to	to	ADP
taxlaw-2819	750	8	a	a	DET
taxlaw-2819	750	9	territorial	territorial	ADJ
taxlaw-2819	750	10	model175	model175	PROPN
taxlaw-2819	750	11	reflects	reflect	VERB
taxlaw-2819	750	12	a	a	DET
taxlaw-2819	750	13	determination	determination	NOUN
taxlaw-2819	750	14	by	by	ADP
taxlaw-2819	750	15	such	such	ADJ
taxlaw-2819	750	16	residence	residence	NOUN
taxlaw-2819	750	17	countries	country	NOUN
taxlaw-2819	750	18	to	to	PART
taxlaw-2819	750	19	trade	trade	VERB
taxlaw-2819	750	20	their	their	PRON
taxlaw-2819	750	21	theoretical	theoretical	ADJ
taxlaw-2819	750	22	ability	ability	NOUN
taxlaw-2819	750	23	to	to	PART
taxlaw-2819	750	24	tax	tax	VERB
taxlaw-2819	750	25	extra	extra	ADJ
taxlaw-2819	750	26	-	-	ADJ
taxlaw-2819	750	27	territorial	territorial	ADJ
taxlaw-2819	750	28	income	income	NOUN
taxlaw-2819	750	29	to	to	PART
taxlaw-2819	750	30	attract	attract	VERB
taxlaw-2819	750	31	high	high	ADV
taxlaw-2819	750	32	-	-	PUNCT
taxlaw-2819	750	33	paying	pay	VERB
taxlaw-2819	750	34	,	,	PUNCT
taxlaw-2819	750	35	white	white	ADJ
taxlaw-2819	750	36	-	-	PUNCT
taxlaw-2819	750	37	collar	collar	NOUN
taxlaw-2819	750	38	headquarter	headquarter	NOUN
taxlaw-2819	750	39	and	and	CCONJ
taxlaw-2819	750	40	research	research	NOUN
taxlaw-2819	750	41	jobs	job	NOUN
taxlaw-2819	750	42	to	to	ADP
taxlaw-2819	750	43	their	their	PRON
taxlaw-2819	750	44	country	country	NOUN
taxlaw-2819	750	45	.	.	PUNCT
taxlaw-2819	751	1	any	any	DET
taxlaw-2819	751	2	single	single	ADJ
taxlaw-2819	751	3	country	country	NOUN
taxlaw-2819	751	4	can	can	AUX
taxlaw-2819	751	5	not	not	PART
taxlaw-2819	751	6	realistically	realistically	ADV
taxlaw-2819	751	7	stand	stand	VERB
taxlaw-2819	751	8	alone	alone	ADJ
taxlaw-2819	751	9	in	in	ADP
taxlaw-2819	751	10	the	the	DET
taxlaw-2819	751	11	wake	wake	NOUN
taxlaw-2819	751	12	of	of	ADP
taxlaw-2819	751	13	this	this	DET
taxlaw-2819	751	14	race	race	NOUN
taxlaw-2819	751	15	to	to	ADP
taxlaw-2819	751	16	the	the	DET
taxlaw-2819	751	17	bottom	bottom	NOUN
taxlaw-2819	751	18	.	.	PUNCT
taxlaw-2819	752	1	an	an	DET
taxlaw-2819	752	2	effort	effort	NOUN
taxlaw-2819	752	3	to	to	PART
taxlaw-2819	752	4	do	do	AUX
taxlaw-2819	752	5	so	so	ADV
taxlaw-2819	752	6	is	be	AUX
taxlaw-2819	752	7	likely	likely	ADV
taxlaw-2819	752	8	futile	futile	ADJ
taxlaw-2819	752	9	and	and	CCONJ
taxlaw-2819	752	10	serves	serve	VERB
taxlaw-2819	752	11	only	only	ADV
taxlaw-2819	752	12	to	to	PART
taxlaw-2819	752	13	disadvantage	disadvantage	VERB
taxlaw-2819	752	14	that	that	DET
taxlaw-2819	752	15	country	country	NOUN
taxlaw-2819	752	16	vis	vis	X
taxlaw-2819	752	17	-	-	PUNCT
taxlaw-2819	752	18	à	à	X
taxlaw-2819	752	19	-	-	PUNCT
taxlaw-2819	752	20	vis	vis	X
taxlaw-2819	752	21	competitive	competitive	ADJ
taxlaw-2819	752	22	jurisdictions	jurisdiction	NOUN
taxlaw-2819	752	23	.	.	PUNCT
taxlaw-2819	753	1	accordingly	accordingly	ADV
taxlaw-2819	753	2	,	,	PUNCT
taxlaw-2819	753	3	even	even	ADV
taxlaw-2819	753	4	if	if	SCONJ
taxlaw-2819	753	5	one	one	NOUN
taxlaw-2819	753	6	accepts	accept	VERB
taxlaw-2819	753	7	that	that	SCONJ
taxlaw-2819	753	8	residency	residency	NOUN
taxlaw-2819	753	9	-	-	PUNCT
taxlaw-2819	753	10	based	base	VERB
taxlaw-2819	753	11	taxation	taxation	NOUN
taxlaw-2819	753	12	as	as	ADP
taxlaw-2819	753	13	a	a	DET
taxlaw-2819	753	14	conceptual	conceptual	ADJ
taxlaw-2819	753	15	solution	solution	NOUN
taxlaw-2819	753	16	for	for	ADP
taxlaw-2819	753	17	homeless	homeless	ADJ
taxlaw-2819	753	18	income	income	NOUN
taxlaw-2819	753	19	in	in	ADP
taxlaw-2819	753	20	an	an	DET
taxlaw-2819	753	21	ideal	ideal	ADJ
taxlaw-2819	753	22	world	world	NOUN
taxlaw-2819	753	23	,	,	PUNCT
taxlaw-2819	753	24	the	the	DET
taxlaw-2819	753	25	real	real	ADJ
taxlaw-2819	753	26	world	world	NOUN
taxlaw-2819	753	27	has	have	AUX
taxlaw-2819	753	28	already	already	ADV
taxlaw-2819	753	29	largely	largely	ADV
taxlaw-2819	753	30	abandoned	abandon	VERB
taxlaw-2819	753	31	the	the	DET
taxlaw-2819	753	32	model.176	model.176	NOUN
taxlaw-2819	753	33	2	2	NUM
taxlaw-2819	753	34	.	.	PUNCT
taxlaw-2819	753	35	source	source	NOUN
taxlaw-2819	753	36	country	country	NOUN
taxlaw-2819	753	37	perspective	perspective	VERB
taxlaw-2819	753	38	a	a	DET
taxlaw-2819	753	39	source	source	NOUN
taxlaw-2819	753	40	country	country	NOUN
taxlaw-2819	753	41	is	be	AUX
taxlaw-2819	753	42	likely	likely	ADJ
taxlaw-2819	753	43	to	to	PART
taxlaw-2819	753	44	believe	believe	VERB
taxlaw-2819	753	45	that	that	SCONJ
taxlaw-2819	753	46	it	it	PRON
taxlaw-2819	753	47	should	should	AUX
taxlaw-2819	753	48	be	be	AUX
taxlaw-2819	753	49	able	able	ADJ
taxlaw-2819	753	50	to	to	PART
taxlaw-2819	753	51	tax	tax	VERB
taxlaw-2819	753	52	residual	residual	ADJ
taxlaw-2819	753	53	income	income	NOUN
taxlaw-2819	753	54	arising	arise	VERB
taxlaw-2819	753	55	from	from	ADP
taxlaw-2819	753	56	functional	functional	ADJ
taxlaw-2819	753	57	activity	activity	NOUN
taxlaw-2819	753	58	taking	take	VERB
taxlaw-2819	753	59	place	place	NOUN
taxlaw-2819	753	60	in	in	ADP
taxlaw-2819	753	61	its	its	PRON
taxlaw-2819	753	62	country	country	NOUN
taxlaw-2819	753	63	.	.	PUNCT
taxlaw-2819	754	1	this	this	PRON
taxlaw-2819	754	2	is	be	AUX
taxlaw-2819	754	3	reflected	reflect	VERB
taxlaw-2819	754	4	in	in	ADP
taxlaw-2819	754	5	the	the	DET
taxlaw-2819	754	6	tax	tax	NOUN
taxlaw-2819	754	7	policies	policy	NOUN
taxlaw-2819	754	8	increasingly	increasingly	ADV
taxlaw-2819	754	9	asserted	assert	VERB
taxlaw-2819	754	10	by	by	ADP
taxlaw-2819	754	11	the	the	DET
taxlaw-2819	754	12	brics	bric	NOUN
taxlaw-2819	754	13	countries	country	NOUN
taxlaw-2819	754	14	.	.	PUNCT
taxlaw-2819	755	1	177	177	NUM
taxlaw-2819	755	2	the	the	DET
taxlaw-2819	755	3	brics	bric	NOUN
taxlaw-2819	755	4	have	have	AUX
taxlaw-2819	755	5	recently	recently	ADV
taxlaw-2819	755	6	announced	announce	VERB
taxlaw-2819	755	7	an	an	DET
taxlaw-2819	755	8	initiative	initiative	NOUN
taxlaw-2819	755	9	to	to	PART
taxlaw-2819	755	10	develop	develop	VERB
taxlaw-2819	755	11	a	a	DET
taxlaw-2819	755	12	cooperate	cooperate	NOUN
taxlaw-2819	755	13	approach	approach	NOUN
taxlaw-2819	755	14	on	on	ADP
taxlaw-2819	755	15	issues	issue	NOUN
taxlaw-2819	755	16	related	relate	VERB
taxlaw-2819	755	17	to	to	ADP
taxlaw-2819	755	18	international	international	ADJ
taxlaw-2819	755	19	taxation	taxation	NOUN
taxlaw-2819	755	20	,	,	PUNCT
taxlaw-2819	755	21	transfer	transfer	NOUN
taxlaw-2819	755	22	pricing	pricing	NOUN
taxlaw-2819	755	23	,	,	PUNCT
taxlaw-2819	755	24	exchange	exchange	NOUN
taxlaw-2819	755	25	of	of	ADP
taxlaw-2819	755	26	information	information	NOUN
taxlaw-2819	755	27	,	,	PUNCT
taxlaw-2819	755	28	and	and	CCONJ
taxlaw-2819	755	29	tax	tax	NOUN
taxlaw-2819	755	30	evasion	evasion	NOUN
taxlaw-2819	755	31	and	and	CCONJ
taxlaw-2819	755	32	avoidance.178	avoidance.178	PROPN
taxlaw-2819	755	33	source	source	NOUN
taxlaw-2819	755	34	countries	country	NOUN
taxlaw-2819	755	35	may	may	AUX
taxlaw-2819	755	36	be	be	AUX
taxlaw-2819	755	37	uniquely	uniquely	ADV
taxlaw-2819	755	38	situated	situate	VERB
taxlaw-2819	755	39	to	to	PART
taxlaw-2819	755	40	enact	enact	VERB
taxlaw-2819	755	41	tax	tax	NOUN
taxlaw-2819	755	42	rules	rule	NOUN
taxlaw-2819	755	43	that	that	PRON
taxlaw-2819	755	44	treat	treat	VERB
taxlaw-2819	755	45	all	all	DET
taxlaw-2819	755	46	economic	economic	ADJ
taxlaw-2819	755	47	competitors	competitor	NOUN
taxlaw-2819	755	48	in	in	ADP
taxlaw-2819	755	49	its	its	PRON
taxlaw-2819	755	50	marketplace	marketplace	NOUN
taxlaw-2819	755	51	similarly.179	similarly.179	VERB
taxlaw-2819	755	52	for	for	ADP
taxlaw-2819	755	53	example	example	NOUN
taxlaw-2819	755	54	,	,	PUNCT
taxlaw-2819	755	55	if	if	SCONJ
taxlaw-2819	755	56	a	a	DET
taxlaw-2819	755	57	source	source	NOUN
taxlaw-2819	755	58	country	country	NOUN
taxlaw-2819	755	59	(	(	PUNCT
taxlaw-2819	755	60	such	such	ADJ
taxlaw-2819	755	61	as	as	ADP
taxlaw-2819	755	62	holdingland	holdingland	NOUN
taxlaw-2819	755	63	in	in	ADP
taxlaw-2819	755	64	illustration	illustration	NOUN
taxlaw-2819	755	65	c180	c180	PROPN
taxlaw-2819	755	66	)	)	PUNCT
taxlaw-2819	755	67	were	be	AUX
taxlaw-2819	755	68	concerned	concerned	ADJ
taxlaw-2819	755	69	about	about	ADP
taxlaw-2819	755	70	the	the	DET
taxlaw-2819	755	71	possibility	possibility	NOUN
taxlaw-2819	755	72	that	that	SCONJ
taxlaw-2819	755	73	profits	profit	NOUN
taxlaw-2819	755	74	allocated	allocate	VERB
taxlaw-2819	755	75	to	to	ADP
taxlaw-2819	755	76	holdco	holdco	NOUN
taxlaw-2819	755	77	might	might	AUX
taxlaw-2819	755	78	be	be	AUX
taxlaw-2819	755	79	homeless	homeless	ADJ
taxlaw-2819	755	80	income	income	NOUN
taxlaw-2819	755	81	,	,	PUNCT
taxlaw-2819	755	82	then	then	ADV
taxlaw-2819	755	83	it	it	PRON
taxlaw-2819	755	84	could	could	AUX
taxlaw-2819	755	85	adopt	adopt	VERB
taxlaw-2819	755	86	a	a	DET
taxlaw-2819	755	87	rule	rule	NOUN
taxlaw-2819	755	88	to	to	ADP
taxlaw-2819	755	89	re	re	VERB
taxlaw-2819	755	90	174	174	NUM
taxlaw-2819	755	91	the	the	DET
taxlaw-2819	755	92	powerful	powerful	ADJ
taxlaw-2819	755	93	tax	tax	NOUN
taxlaw-2819	755	94	benefits	benefit	NOUN
taxlaw-2819	755	95	afforded	afford	VERB
taxlaw-2819	755	96	to	to	ADP
taxlaw-2819	755	97	inversion	inversion	NOUN
taxlaw-2819	755	98	transactions	transaction	NOUN
taxlaw-2819	755	99	,	,	PUNCT
taxlaw-2819	755	100	in	in	ADP
taxlaw-2819	755	101	which	which	PRON
taxlaw-2819	755	102	a	a	DET
taxlaw-2819	755	103	mne	mne	PROPN
taxlaw-2819	755	104	changes	change	VERB
taxlaw-2819	755	105	its	its	PRON
taxlaw-2819	755	106	place	place	NOUN
taxlaw-2819	755	107	of	of	ADP
taxlaw-2819	755	108	residence	residence	NOUN
taxlaw-2819	755	109	,	,	PUNCT
taxlaw-2819	755	110	inevitably	inevitably	ADV
taxlaw-2819	755	111	for	for	ADP
taxlaw-2819	755	112	tax	tax	NOUN
taxlaw-2819	755	113	reasons	reason	NOUN
taxlaw-2819	755	114	,	,	PUNCT
taxlaw-2819	755	115	from	from	ADP
taxlaw-2819	755	116	a	a	DET
taxlaw-2819	755	117	high	high	ADJ
taxlaw-2819	755	118	tax	tax	NOUN
taxlaw-2819	755	119	to	to	ADP
taxlaw-2819	755	120	a	a	DET
taxlaw-2819	755	121	low	low	ADJ
taxlaw-2819	755	122	tax	tax	NOUN
taxlaw-2819	755	123	country	country	NOUN
taxlaw-2819	755	124	,	,	PUNCT
taxlaw-2819	755	125	reflects	reflect	VERB
taxlaw-2819	755	126	that	that	SCONJ
taxlaw-2819	755	127	the	the	DET
taxlaw-2819	755	128	last	last	ADJ
taxlaw-2819	755	129	days	day	NOUN
taxlaw-2819	755	130	of	of	ADP
taxlaw-2819	755	131	the	the	DET
taxlaw-2819	755	132	existing	exist	VERB
taxlaw-2819	755	133	paradigm	paradigm	NOUN
taxlaw-2819	755	134	are	be	AUX
taxlaw-2819	755	135	at	at	ADP
taxlaw-2819	755	136	hand	hand	NOUN
taxlaw-2819	755	137	as	as	SCONJ
taxlaw-2819	755	138	mnes	mne	NOUN
taxlaw-2819	755	139	can	can	AUX
taxlaw-2819	755	140	self	self	NOUN
taxlaw-2819	755	141	-	-	PUNCT
taxlaw-2819	755	142	help	help	VERB
taxlaw-2819	755	143	themselves	themselves	PRON
taxlaw-2819	755	144	into	into	ADP
taxlaw-2819	755	145	a	a	DET
taxlaw-2819	755	146	territorial	territorial	ADJ
taxlaw-2819	755	147	result	result	NOUN
taxlaw-2819	755	148	either	either	CCONJ
taxlaw-2819	755	149	through	through	ADP
taxlaw-2819	755	150	their	their	PRON
taxlaw-2819	755	151	own	own	ADJ
taxlaw-2819	755	152	inversion	inversion	NOUN
taxlaw-2819	755	153	transactions	transaction	NOUN
taxlaw-2819	755	154	or	or	CCONJ
taxlaw-2819	755	155	face	face	VERB
taxlaw-2819	755	156	the	the	DET
taxlaw-2819	755	157	prospect	prospect	NOUN
taxlaw-2819	755	158	of	of	ADP
taxlaw-2819	755	159	acquisition	acquisition	NOUN
taxlaw-2819	755	160	by	by	ADP
taxlaw-2819	755	161	foreign	foreign	ADJ
taxlaw-2819	755	162	competitors	competitor	NOUN
taxlaw-2819	755	163	.	.	PUNCT
taxlaw-2819	756	1	in	in	ADP
taxlaw-2819	756	2	either	either	DET
taxlaw-2819	756	3	scenario	scenario	NOUN
taxlaw-2819	756	4	,	,	PUNCT
taxlaw-2819	756	5	there	there	PRON
taxlaw-2819	756	6	will	will	AUX
taxlaw-2819	756	7	be	be	AUX
taxlaw-2819	756	8	an	an	DET
taxlaw-2819	756	9	expansion	expansion	NOUN
taxlaw-2819	756	10	of	of	ADP
taxlaw-2819	756	11	homeless	homeless	ADJ
taxlaw-2819	756	12	income	income	NOUN
taxlaw-2819	756	13	.	.	PUNCT
taxlaw-2819	757	1	175	175	NUM
taxlaw-2819	757	2	see	see	VERB
taxlaw-2819	757	3	supra	supra	PROPN
taxlaw-2819	757	4	note	note	PROPN
taxlaw-2819	757	5	170	170	NUM
taxlaw-2819	757	6	.	.	PUNCT
taxlaw-2819	758	1	176	176	NUM
taxlaw-2819	758	2	one	one	NUM
taxlaw-2819	758	3	element	element	NOUN
taxlaw-2819	758	4	of	of	ADP
taxlaw-2819	758	5	a	a	DET
taxlaw-2819	758	6	future	future	ADJ
taxlaw-2819	758	7	treaty	treaty	NOUN
taxlaw-2819	758	8	policy	policy	NOUN
taxlaw-2819	758	9	debate	debate	NOUN
taxlaw-2819	758	10	addressing	address	VERB
taxlaw-2819	758	11	homeless	homeless	ADJ
taxlaw-2819	758	12	income	income	NOUN
taxlaw-2819	758	13	will	will	AUX
taxlaw-2819	758	14	be	be	AUX
taxlaw-2819	758	15	the	the	DET
taxlaw-2819	758	16	role	role	NOUN
taxlaw-2819	758	17	of	of	ADP
taxlaw-2819	758	18	regimes	regime	NOUN
taxlaw-2819	758	19	that	that	PRON
taxlaw-2819	758	20	have	have	AUX
taxlaw-2819	758	21	evolved	evolve	VERB
taxlaw-2819	758	22	over	over	ADP
taxlaw-2819	758	23	the	the	DET
taxlaw-2819	758	24	past	past	ADJ
taxlaw-2819	758	25	60	60	NUM
taxlaw-2819	758	26	years	year	NOUN
taxlaw-2819	758	27	to	to	PART
taxlaw-2819	758	28	“	"	PUNCT
taxlaw-2819	758	29	backstop	backstop	VERB
taxlaw-2819	758	30	”	"	PUNCT
taxlaw-2819	758	31	the	the	DET
taxlaw-2819	758	32	residence	residence	NOUN
taxlaw-2819	758	33	country	country	NOUN
taxlaw-2819	758	34	tax	tax	NOUN
taxlaw-2819	758	35	bases	basis	NOUN
taxlaw-2819	758	36	out	out	ADP
taxlaw-2819	758	37	of	of	ADP
taxlaw-2819	758	38	concern	concern	NOUN
taxlaw-2819	758	39	that	that	SCONJ
taxlaw-2819	758	40	the	the	DET
taxlaw-2819	758	41	tp	tp	NOUN
taxlaw-2819	758	42	rules	rule	NOUN
taxlaw-2819	758	43	were	be	AUX
taxlaw-2819	758	44	not	not	PART
taxlaw-2819	758	45	adequate	adequate	ADJ
taxlaw-2819	758	46	for	for	ADP
taxlaw-2819	758	47	this	this	DET
taxlaw-2819	758	48	task	task	NOUN
taxlaw-2819	758	49	.	.	PUNCT
taxlaw-2819	759	1	such	such	ADJ
taxlaw-2819	759	2	regimes	regime	NOUN
taxlaw-2819	759	3	include	include	VERB
taxlaw-2819	759	4	the	the	DET
taxlaw-2819	759	5	so	so	ADV
taxlaw-2819	759	6	-	-	PUNCT
taxlaw-2819	759	7	called	call	VERB
taxlaw-2819	759	8	controlled	control	VERB
taxlaw-2819	759	9	foreign	foreign	ADJ
taxlaw-2819	759	10	corporation	corporation	NOUN
taxlaw-2819	759	11	rules	rule	NOUN
taxlaw-2819	759	12	of	of	ADP
taxlaw-2819	759	13	many	many	ADJ
taxlaw-2819	759	14	residence	residence	NOUN
taxlaw-2819	759	15	countries	country	NOUN
taxlaw-2819	759	16	,	,	PUNCT
taxlaw-2819	759	17	as	as	ADV
taxlaw-2819	759	18	well	well	ADV
taxlaw-2819	759	19	as	as	ADP
taxlaw-2819	759	20	other	other	ADJ
taxlaw-2819	759	21	related	related	ADJ
taxlaw-2819	759	22	regimes	regime	NOUN
taxlaw-2819	759	23	.	.	PUNCT
taxlaw-2819	760	1	it	it	PRON
taxlaw-2819	760	2	is	be	AUX
taxlaw-2819	760	3	to	to	PART
taxlaw-2819	760	4	be	be	AUX
taxlaw-2819	760	5	hoped	hope	VERB
taxlaw-2819	760	6	that	that	SCONJ
taxlaw-2819	760	7	an	an	DET
taxlaw-2819	760	8	effective	effective	ADJ
taxlaw-2819	760	9	resolution	resolution	NOUN
taxlaw-2819	760	10	of	of	ADP
taxlaw-2819	760	11	the	the	DET
taxlaw-2819	760	12	homeless	homeless	ADJ
taxlaw-2819	760	13	income	income	NOUN
taxlaw-2819	760	14	matter	matter	NOUN
taxlaw-2819	760	15	would	would	AUX
taxlaw-2819	760	16	eliminate	eliminate	VERB
taxlaw-2819	760	17	the	the	DET
taxlaw-2819	760	18	need	need	NOUN
taxlaw-2819	760	19	for	for	ADP
taxlaw-2819	760	20	these	these	DET
taxlaw-2819	760	21	complex	complex	ADJ
taxlaw-2819	760	22	and	and	CCONJ
taxlaw-2819	760	23	overlapping	overlap	VERB
taxlaw-2819	760	24	regimes	regime	NOUN
taxlaw-2819	760	25	.	.	PUNCT
taxlaw-2819	761	1	177	177	NUM
taxlaw-2819	761	2	see	see	VERB
taxlaw-2819	761	3	supra	supra	PROPN
taxlaw-2819	761	4	notes	note	VERB
taxlaw-2819	761	5	7–8	7–8	PROPN
taxlaw-2819	761	6	.	.	NOUN
taxlaw-2819	761	7	178	178	NUM
taxlaw-2819	761	8	see	see	VERB
taxlaw-2819	761	9	press	press	NOUN
taxlaw-2819	761	10	info	info	NOUN
taxlaw-2819	761	11	.	.	PUNCT
taxlaw-2819	762	1	bureau	bureau	NOUN
taxlaw-2819	762	2	,	,	PUNCT
taxlaw-2819	762	3	gov't	gov't	PROPN
taxlaw-2819	762	4	of	of	ADP
taxlaw-2819	762	5	india	india	PROPN
taxlaw-2819	762	6	ministry	ministry	PROPN
taxlaw-2819	762	7	of	of	ADP
taxlaw-2819	762	8	fin	fin	PROPN
taxlaw-2819	762	9	.	.	PUNCT
taxlaw-2819	762	10	,	,	PUNCT
taxlaw-2819	762	11	heads	head	NOUN
taxlaw-2819	762	12	of	of	ADP
taxlaw-2819	762	13	the	the	DET
taxlaw-2819	762	14	revenue	revenue	NOUN
taxlaw-2819	762	15	of	of	ADP
taxlaw-2819	762	16	brics	bric	NOUN
taxlaw-2819	762	17	countries	country	NOUN
taxlaw-2819	762	18	identifies	identify	VERB
taxlaw-2819	762	19	seven	seven	NUM
taxlaw-2819	762	20	areas	area	NOUN
taxlaw-2819	762	21	of	of	ADP
taxlaw-2819	762	22	tax	tax	NOUN
taxlaw-2819	762	23	policy	policy	NOUN
taxlaw-2819	762	24	and	and	CCONJ
taxlaw-2819	762	25	tax	tax	NOUN
taxlaw-2819	762	26	administration	administration	NOUN
taxlaw-2819	762	27	for	for	ADP
taxlaw-2819	762	28	extending	extend	VERB
taxlaw-2819	762	29	their	their	PRON
taxlaw-2819	762	30	mutual	mutual	ADJ
taxlaw-2819	762	31	cooperation	cooperation	NOUN
taxlaw-2819	762	32	;	;	PUNCT
taxlaw-2819	762	33	joint	joint	ADJ
taxlaw-2819	762	34	communique	communique	NOUN
taxlaw-2819	762	35	issued	issue	VERB
taxlaw-2819	762	36	after	after	ADP
taxlaw-2819	762	37	two	two	NUM
taxlaw-2819	762	38	day	day	NOUN
taxlaw-2819	762	39	meeting	meeting	NOUN
taxlaw-2819	762	40	of	of	ADP
taxlaw-2819	762	41	the	the	DET
taxlaw-2819	762	42	heads	head	NOUN
taxlaw-2819	762	43	of	of	ADP
taxlaw-2819	762	44	revenue	revenue	NOUN
taxlaw-2819	762	45	of	of	ADP
taxlaw-2819	762	46	brics	bric	NOUN
taxlaw-2819	762	47	countries	country	NOUN
taxlaw-2819	762	48	,	,	PUNCT
taxlaw-2819	762	49	january	january	PROPN
taxlaw-2819	762	50	18	18	NUM
taxlaw-2819	762	51	,	,	PUNCT
taxlaw-2819	762	52	2013	2013	NUM
taxlaw-2819	762	53	(	(	PUNCT
taxlaw-2819	762	54	announcing	announce	VERB
taxlaw-2819	762	55	the	the	DET
taxlaw-2819	762	56	cooperation	cooperation	NOUN
taxlaw-2819	762	57	agreement	agreement	NOUN
taxlaw-2819	762	58	between	between	ADP
taxlaw-2819	762	59	brazil	brazil	PROPN
taxlaw-2819	762	60	,	,	PUNCT
taxlaw-2819	762	61	russia	russia	PROPN
taxlaw-2819	762	62	,	,	PUNCT
taxlaw-2819	762	63	india	india	PROPN
taxlaw-2819	762	64	,	,	PUNCT
taxlaw-2819	762	65	china	china	PROPN
taxlaw-2819	762	66	,	,	PUNCT
taxlaw-2819	762	67	and	and	CCONJ
taxlaw-2819	762	68	south	south	PROPN
taxlaw-2819	762	69	africa	africa	PROPN
taxlaw-2819	762	70	)	)	PUNCT
taxlaw-2819	762	71	,	,	PUNCT
taxlaw-2819	762	72	reprinted	reprint	VERB
taxlaw-2819	762	73	at	at	ADP
taxlaw-2819	762	74	2013	2013	NUM
taxlaw-2819	762	75	wtd	wtd	NOUN
taxlaw-2819	762	76	15	15	NUM
taxlaw-2819	762	77	-	-	SYM
taxlaw-2819	762	78	27	27	NUM
taxlaw-2819	762	79	,	,	PUNCT
taxlaw-2819	762	80	tax	tax	NOUN
taxlaw-2819	762	81	doc	doc	PROPN
taxlaw-2819	762	82	.	.	PROPN
taxlaw-2819	762	83	2013	2013	NUM
taxlaw-2819	762	84	-	-	SYM
taxlaw-2819	762	85	1498	1498	NUM
taxlaw-2819	762	86	.	.	PUNCT
taxlaw-2819	763	1	179	179	NUM
taxlaw-2819	763	2	the	the	DET
taxlaw-2819	763	3	increasing	increase	VERB
taxlaw-2819	763	4	boldness	boldness	NOUN
taxlaw-2819	763	5	of	of	ADP
taxlaw-2819	763	6	source	source	NOUN
taxlaw-2819	763	7	countries	country	NOUN
taxlaw-2819	763	8	,	,	PUNCT
taxlaw-2819	763	9	particularly	particularly	ADV
taxlaw-2819	763	10	the	the	DET
taxlaw-2819	763	11	brics	bric	NOUN
taxlaw-2819	763	12	,	,	PUNCT
taxlaw-2819	763	13	to	to	PART
taxlaw-2819	763	14	apply	apply	VERB
taxlaw-2819	763	15	their	their	PRON
taxlaw-2819	763	16	own	own	ADJ
taxlaw-2819	763	17	transfer	transfer	NOUN
taxlaw-2819	763	18	pricing	pricing	NOUN
taxlaw-2819	763	19	rules	rule	NOUN
taxlaw-2819	763	20	is	be	AUX
taxlaw-2819	763	21	becoming	become	VERB
taxlaw-2819	763	22	increasingly	increasingly	ADV
taxlaw-2819	763	23	obvious	obvious	ADJ
taxlaw-2819	763	24	.	.	PUNCT
taxlaw-2819	764	1	see	see	VERB
taxlaw-2819	764	2	,	,	PUNCT
taxlaw-2819	764	3	e.g.	e.g.	ADV
taxlaw-2819	764	4	,	,	PUNCT
taxlaw-2819	764	5	comm	comm	NOUN
taxlaw-2819	764	6	,	,	PUNCT
taxlaw-2819	764	7	of	of	ADP
taxlaw-2819	764	8	experts	expert	NOUN
taxlaw-2819	764	9	on	on	ADP
taxlaw-2819	764	10	int'l	int'l	ADP
taxlaw-2819	764	11	cooperation	cooperation	NOUN
taxlaw-2819	764	12	in	in	ADP
taxlaw-2819	764	13	matters	matter	NOUN
taxlaw-2819	764	14	,	,	PUNCT
taxlaw-2819	764	15	practical	practical	ADJ
taxlaw-2819	764	16	manual	manual	NOUN
taxlaw-2819	764	17	on	on	ADP
taxlaw-2819	764	18	transfer	transfer	NOUN
taxlaw-2819	764	19	pricing	pricing	NOUN
taxlaw-2819	764	20	,	,	PUNCT
taxlaw-2819	764	21	e	e	NOUN
taxlaw-2819	764	22	/	/	SYM
taxlaw-2819	764	23	c.18/2012	c.18/2012	NOUN
taxlaw-2819	764	24	/	/	SYM
taxlaw-2819	764	25	crp.1	crp.1	PROPN
taxlaw-2819	764	26	(	(	PUNCT
taxlaw-2819	764	27	october	october	PROPN
taxlaw-2819	764	28	2012	2012	NUM
taxlaw-2819	764	29	)	)	PUNCT
taxlaw-2819	764	30	,	,	PUNCT
taxlaw-2819	764	31	available	available	ADJ
taxlaw-2819	764	32	at	at	ADP
taxlaw-2819	764	33	http://www.un.org/esa/ffd/tax/documents/bgrd_tp.htm	http://www.un.org/esa/ffd/tax/documents/bgrd_tp.htm	PROPN
taxlaw-2819	764	34	.	.	PUNCT
taxlaw-2819	765	1	chapters	chapter	NOUN
taxlaw-2819	765	2	1	1	NUM
taxlaw-2819	765	3	-	-	SYM
taxlaw-2819	765	4	9	9	NUM
taxlaw-2819	765	5	of	of	ADP
taxlaw-2819	765	6	this	this	DET
taxlaw-2819	765	7	manual	manual	NOUN
taxlaw-2819	765	8	were	be	AUX
taxlaw-2819	765	9	written	write	VERB
taxlaw-2819	765	10	by	by	ADP
taxlaw-2819	765	11	the	the	DET
taxlaw-2819	765	12	un	un	PROPN
taxlaw-2819	765	13	committee	committee	PROPN
taxlaw-2819	765	14	on	on	ADP
taxlaw-2819	765	15	experts	expert	NOUN
taxlaw-2819	765	16	and	and	CCONJ
taxlaw-2819	765	17	the	the	DET
taxlaw-2819	765	18	transfer	transfer	NOUN
taxlaw-2819	765	19	pricing	pricing	NOUN
taxlaw-2819	765	20	approaches	approach	NOUN
taxlaw-2819	765	21	advocated	advocate	VERB
taxlaw-2819	765	22	therein	therein	ADV
taxlaw-2819	765	23	largely	largely	ADV
taxlaw-2819	765	24	support	support	VERB
taxlaw-2819	765	25	the	the	DET
taxlaw-2819	765	26	oecd	oecd	PROPN
taxlaw-2819	765	27	approach	approach	NOUN
taxlaw-2819	765	28	to	to	PART
taxlaw-2819	765	29	transfer	transfer	VERB
taxlaw-2819	765	30	pricing	pricing	NOUN
taxlaw-2819	765	31	.	.	PUNCT
taxlaw-2819	766	1	chapter	chapter	NOUN
taxlaw-2819	766	2	10	10	NUM
taxlaw-2819	766	3	was	be	AUX
taxlaw-2819	766	4	written	write	VERB
taxlaw-2819	766	5	by	by	ADP
taxlaw-2819	766	6	select	select	ADJ
taxlaw-2819	766	7	bric	bric	PROPN
taxlaw-2819	766	8	countries	country	NOUN
taxlaw-2819	766	9	and	and	CCONJ
taxlaw-2819	766	10	the	the	DET
taxlaw-2819	766	11	principles	principle	NOUN
taxlaw-2819	766	12	articulated	articulate	VERB
taxlaw-2819	766	13	in	in	ADP
taxlaw-2819	766	14	this	this	DET
taxlaw-2819	766	15	chapter	chapter	NOUN
taxlaw-2819	766	16	10	10	NUM
taxlaw-2819	766	17	are	be	AUX
taxlaw-2819	766	18	fundamentally	fundamentally	ADV
taxlaw-2819	766	19	inconsistent	inconsistent	ADJ
taxlaw-2819	766	20	with	with	ADP
taxlaw-2819	766	21	the	the	DET
taxlaw-2819	766	22	principles	principle	NOUN
taxlaw-2819	766	23	advocated	advocate	VERB
taxlaw-2819	766	24	in	in	ADP
taxlaw-2819	766	25	the	the	DET
taxlaw-2819	766	26	first	first	ADJ
taxlaw-2819	766	27	nine	nine	NUM
taxlaw-2819	766	28	chapters	chapter	NOUN
taxlaw-2819	766	29	.	.	PUNCT
taxlaw-2819	767	1	180	180	NUM
taxlaw-2819	767	2	see	see	VERB
taxlaw-2819	767	3	supra	supra	PROPN
taxlaw-2819	767	4	part	part	NOUN
taxlaw-2819	767	5	ii.a	ii.a	PROPN
taxlaw-2819	767	6	.	.	PROPN
taxlaw-2819	768	1	38	38	NUM
taxlaw-2819	768	2	columbia	columbia	PROPN
taxlaw-2819	768	3	journal	journal	NOUN
taxlaw-2819	768	4	of	of	ADP
taxlaw-2819	768	5	tax	tax	NOUN
taxlaw-2819	768	6	law	law	NOUN
taxlaw-2819	768	7	[	[	X
taxlaw-2819	768	8	vol.5:1	vol.5:1	NOUN
taxlaw-2819	768	9	allocate	allocate	VERB
taxlaw-2819	768	10	any	any	DET
taxlaw-2819	768	11	profits	profit	NOUN
taxlaw-2819	768	12	allocated	allocate	VERB
taxlaw-2819	768	13	to	to	PART
taxlaw-2819	768	14	holdco	holdco	VERB
taxlaw-2819	768	15	back	back	ADV
taxlaw-2819	768	16	to	to	ADP
taxlaw-2819	768	17	colonyco	colonyco	PROPN
taxlaw-2819	768	18	if	if	SCONJ
taxlaw-2819	768	19	the	the	DET
taxlaw-2819	768	20	holdco	holdco	NOUN
taxlaw-2819	768	21	profits	profit	NOUN
taxlaw-2819	768	22	were	be	AUX
taxlaw-2819	768	23	are	be	AUX
taxlaw-2819	768	24	not	not	PART
taxlaw-2819	768	25	subject	subject	ADJ
taxlaw-2819	768	26	to	to	ADP
taxlaw-2819	768	27	meaningful	meaningful	ADJ
taxlaw-2819	768	28	resident	resident	ADJ
taxlaw-2819	768	29	country	country	NOUN
taxlaw-2819	768	30	taxation.181	taxation.181	NOUN
taxlaw-2819	768	31	alternatively	alternatively	ADV
taxlaw-2819	768	32	,	,	PUNCT
taxlaw-2819	768	33	the	the	DET
taxlaw-2819	768	34	source	source	NOUN
taxlaw-2819	768	35	country	country	NOUN
taxlaw-2819	768	36	could	could	AUX
taxlaw-2819	768	37	subject	subject	VERB
taxlaw-2819	768	38	all	all	DET
taxlaw-2819	768	39	900	900	NUM
taxlaw-2819	768	40	of	of	ADP
taxlaw-2819	768	41	profits	profit	NOUN
taxlaw-2819	768	42	in	in	ADP
taxlaw-2819	768	43	illustration	illustration	NOUN
taxlaw-2819	768	44	c	c	NOUN
taxlaw-2819	768	45	to	to	ADP
taxlaw-2819	768	46	taxation	taxation	NOUN
taxlaw-2819	768	47	by	by	ADP
taxlaw-2819	768	48	employing	employ	VERB
taxlaw-2819	768	49	“	"	PUNCT
taxlaw-2819	768	50	force	force	NOUN
taxlaw-2819	768	51	of	of	ADP
taxlaw-2819	768	52	attraction	attraction	NOUN
taxlaw-2819	768	53	”	"	PUNCT
taxlaw-2819	768	54	concepts	concept	NOUN
taxlaw-2819	768	55	with	with	ADP
taxlaw-2819	768	56	foreign	foreign	ADJ
taxlaw-2819	768	57	tax	tax	NOUN
taxlaw-2819	768	58	credit	credit	NOUN
taxlaw-2819	768	59	relief	relief	NOUN
taxlaw-2819	768	60	provided	provide	VERB
taxlaw-2819	768	61	for	for	ADP
taxlaw-2819	768	62	taxes	taxis	NOUN
taxlaw-2819	768	63	paid	pay	VERB
taxlaw-2819	768	64	by	by	ADP
taxlaw-2819	768	65	holdco	holdco	NOUN
taxlaw-2819	768	66	in	in	ADP
taxlaw-2819	768	67	the	the	DET
taxlaw-2819	768	68	resident	resident	ADJ
taxlaw-2819	768	69	country.182	country.182	NOUN
taxlaw-2819	768	70	3	3	NUM
taxlaw-2819	768	71	.	.	PUNCT
taxlaw-2819	769	1	mne	mne	PROPN
taxlaw-2819	769	2	perspective	perspective	PROPN
taxlaw-2819	769	3	mnes	mne	NOUN
taxlaw-2819	769	4	reacted	react	VERB
taxlaw-2819	769	5	to	to	ADP
taxlaw-2819	769	6	the	the	DET
taxlaw-2819	769	7	foundational	foundational	ADJ
taxlaw-2819	769	8	premise	premise	NOUN
taxlaw-2819	769	9	in	in	ADP
taxlaw-2819	769	10	a	a	DET
taxlaw-2819	769	11	manner	manner	NOUN
taxlaw-2819	769	12	to	to	PART
taxlaw-2819	769	13	achieve	achieve	VERB
taxlaw-2819	769	14	their	their	PRON
taxlaw-2819	769	15	effective	effective	ADJ
taxlaw-2819	769	16	tax	tax	NOUN
taxlaw-2819	769	17	rate	rate	NOUN
taxlaw-2819	769	18	objectives	objective	NOUN
taxlaw-2819	769	19	,	,	PUNCT
taxlaw-2819	769	20	including	include	VERB
taxlaw-2819	769	21	taxing	tax	VERB
taxlaw-2819	769	22	maximum	maximum	ADJ
taxlaw-2819	769	23	advantage	advantage	NOUN
taxlaw-2819	769	24	of	of	ADP
taxlaw-2819	769	25	the	the	DET
taxlaw-2819	769	26	potential	potential	ADJ
taxlaw-2819	769	27	benefits	benefit	NOUN
taxlaw-2819	769	28	of	of	ADP
taxlaw-2819	769	29	homeless	homeless	ADJ
taxlaw-2819	769	30	income	income	NOUN
taxlaw-2819	769	31	.	.	PUNCT
taxlaw-2819	770	1	can	can	AUX
taxlaw-2819	770	2	mnes	mne	NOUN
taxlaw-2819	770	3	as	as	ADP
taxlaw-2819	770	4	a	a	DET
taxlaw-2819	770	5	group	group	NOUN
taxlaw-2819	770	6	accept	accept	VERB
taxlaw-2819	770	7	a	a	DET
taxlaw-2819	770	8	new	new	ADJ
taxlaw-2819	770	9	paradigm	paradigm	NOUN
taxlaw-2819	770	10	that	that	PRON
taxlaw-2819	770	11	would	would	AUX
taxlaw-2819	770	12	eliminate	eliminate	VERB
taxlaw-2819	770	13	,	,	PUNCT
taxlaw-2819	770	14	over	over	ADP
taxlaw-2819	770	15	time	time	NOUN
taxlaw-2819	770	16	,	,	PUNCT
taxlaw-2819	770	17	the	the	DET
taxlaw-2819	770	18	benefits	benefit	NOUN
taxlaw-2819	770	19	of	of	ADP
taxlaw-2819	770	20	their	their	PRON
taxlaw-2819	770	21	homeless	homeless	ADJ
taxlaw-2819	770	22	income	income	NOUN
taxlaw-2819	770	23	generating	generating	NOUN
taxlaw-2819	770	24	models	model	NOUN
taxlaw-2819	770	25	?	?	PUNCT
taxlaw-2819	771	1	hopefully	hopefully	ADV
taxlaw-2819	771	2	,	,	PUNCT
taxlaw-2819	771	3	the	the	DET
taxlaw-2819	771	4	multinational	multinational	ADJ
taxlaw-2819	771	5	community	community	NOUN
taxlaw-2819	771	6	would	would	AUX
taxlaw-2819	771	7	be	be	AUX
taxlaw-2819	771	8	a	a	DET
taxlaw-2819	771	9	willing	willing	ADJ
taxlaw-2819	771	10	and	and	CCONJ
taxlaw-2819	771	11	active	active	ADJ
taxlaw-2819	771	12	participant	participant	NOUN
taxlaw-2819	771	13	in	in	ADP
taxlaw-2819	771	14	the	the	DET
taxlaw-2819	771	15	process.183	process.183	NOUN
taxlaw-2819	771	16	the	the	DET
taxlaw-2819	771	17	ultimate	ultimate	ADJ
taxlaw-2819	771	18	concern	concern	NOUN
taxlaw-2819	771	19	of	of	ADP
taxlaw-2819	771	20	business	business	NOUN
taxlaw-2819	771	21	is	be	AUX
taxlaw-2819	771	22	likely	likely	ADJ
taxlaw-2819	771	23	to	to	PART
taxlaw-2819	771	24	be	be	AUX
taxlaw-2819	771	25	the	the	DET
taxlaw-2819	771	26	presence	presence	NOUN
taxlaw-2819	771	27	of	of	ADP
taxlaw-2819	771	28	a	a	DET
taxlaw-2819	771	29	level	level	ADJ
taxlaw-2819	771	30	playing	playing	NOUN
taxlaw-2819	771	31	field	field	NOUN
taxlaw-2819	771	32	,	,	PUNCT
taxlaw-2819	771	33	so	so	SCONJ
taxlaw-2819	771	34	that	that	SCONJ
taxlaw-2819	771	35	no	no	DET
taxlaw-2819	771	36	one	one	NUM
taxlaw-2819	771	37	company	company	NOUN
taxlaw-2819	771	38	is	be	AUX
taxlaw-2819	771	39	disadvantaged	disadvantaged	ADJ
taxlaw-2819	771	40	vis	vis	X
taxlaw-2819	771	41	-	-	ADJ
taxlaw-2819	771	42	à	à	X
taxlaw-2819	771	43	-	-	PUNCT
taxlaw-2819	771	44	vis	vis	X
taxlaw-2819	771	45	its	its	PRON
taxlaw-2819	771	46	competitors	competitor	NOUN
taxlaw-2819	771	47	due	due	ADP
taxlaw-2819	771	48	to	to	ADP
taxlaw-2819	771	49	geographic	geographic	ADJ
taxlaw-2819	771	50	location	location	NOUN
taxlaw-2819	771	51	or	or	CCONJ
taxlaw-2819	771	52	other	other	ADJ
taxlaw-2819	771	53	non	non	ADJ
taxlaw-2819	771	54	-	-	ADJ
taxlaw-2819	771	55	business	business	ADJ
taxlaw-2819	771	56	considerations	consideration	NOUN
taxlaw-2819	771	57	.	.	PUNCT
taxlaw-2819	772	1	4	4	X
taxlaw-2819	772	2	.	.	X
taxlaw-2819	772	3	oecd	oecd	PROPN
taxlaw-2819	772	4	/	/	SYM
taxlaw-2819	772	5	un	un	PROPN
taxlaw-2819	772	6	perspective	perspective	PROPN
taxlaw-2819	772	7	homeless	homeless	ADJ
taxlaw-2819	772	8	income	income	NOUN
taxlaw-2819	772	9	has	have	AUX
taxlaw-2819	772	10	arisen	arise	VERB
taxlaw-2819	772	11	from	from	ADP
taxlaw-2819	772	12	the	the	DET
taxlaw-2819	772	13	structure	structure	NOUN
taxlaw-2819	772	14	of	of	ADP
taxlaw-2819	772	15	the	the	DET
taxlaw-2819	772	16	existing	exist	VERB
taxlaw-2819	772	17	model	model	NOUN
taxlaw-2819	772	18	treaties	treaty	NOUN
taxlaw-2819	772	19	,	,	PUNCT
taxlaw-2819	772	20	as	as	SCONJ
taxlaw-2819	772	21	discussed	discuss	VERB
taxlaw-2819	772	22	throughout	throughout	ADP
taxlaw-2819	772	23	this	this	DET
taxlaw-2819	772	24	article	article	NOUN
taxlaw-2819	772	25	.	.	PUNCT
taxlaw-2819	773	1	the	the	DET
taxlaw-2819	773	2	oecd	oecd	PROPN
taxlaw-2819	773	3	and	and	CCONJ
taxlaw-2819	773	4	un	un	PROPN
taxlaw-2819	773	5	have	have	AUX
taxlaw-2819	773	6	been	be	AUX
taxlaw-2819	773	7	the	the	DET
taxlaw-2819	773	8	global	global	ADJ
taxlaw-2819	773	9	leaders	leader	NOUN
taxlaw-2819	773	10	in	in	ADP
taxlaw-2819	773	11	treaty	treaty	NOUN
taxlaw-2819	773	12	policy	policy	NOUN
taxlaw-2819	773	13	in	in	ADP
taxlaw-2819	773	14	modern	modern	ADJ
taxlaw-2819	773	15	times	time	NOUN
taxlaw-2819	773	16	.	.	PUNCT
taxlaw-2819	774	1	will	will	AUX
taxlaw-2819	774	2	they	they	PRON
taxlaw-2819	774	3	,	,	PUNCT
taxlaw-2819	774	4	together	together	ADV
taxlaw-2819	774	5	or	or	CCONJ
taxlaw-2819	774	6	separately	separately	ADV
taxlaw-2819	774	7	,	,	PUNCT
taxlaw-2819	774	8	be	be	AUX
taxlaw-2819	774	9	willing	willing	ADJ
taxlaw-2819	774	10	to	to	PART
taxlaw-2819	774	11	initiate	initiate	VERB
taxlaw-2819	774	12	or	or	CCONJ
taxlaw-2819	774	13	embrace	embrace	VERB
taxlaw-2819	774	14	an	an	DET
taxlaw-2819	774	15	updating	updating	NOUN
taxlaw-2819	774	16	of	of	ADP
taxlaw-2819	774	17	model	model	NOUN
taxlaw-2819	774	18	treaty	treaty	NOUN
taxlaw-2819	774	19	policies	policy	NOUN
taxlaw-2819	774	20	to	to	PART
taxlaw-2819	774	21	reflect	reflect	VERB
taxlaw-2819	774	22	the	the	DET
taxlaw-2819	774	23	world	world	NOUN
taxlaw-2819	774	24	of	of	ADP
taxlaw-2819	774	25	the	the	DET
taxlaw-2819	774	26	21st	21st	ADJ
taxlaw-2819	774	27	century	century	NOUN
taxlaw-2819	774	28	?	?	PUNCT
taxlaw-2819	775	1	conclusion	conclusion	NOUN
taxlaw-2819	775	2	for	for	ADP
taxlaw-2819	775	3	the	the	DET
taxlaw-2819	775	4	reasons	reason	NOUN
taxlaw-2819	775	5	noted	note	VERB
taxlaw-2819	775	6	immediately	immediately	ADV
taxlaw-2819	775	7	above	above	ADV
taxlaw-2819	775	8	,	,	PUNCT
taxlaw-2819	775	9	the	the	DET
taxlaw-2819	775	10	treaty	treaty	NOUN
taxlaw-2819	775	11	model	model	NOUN
taxlaw-2819	775	12	of	of	ADP
taxlaw-2819	775	13	the	the	DET
taxlaw-2819	775	14	post	post	ADJ
taxlaw-2819	775	15	-	-	ADJ
taxlaw-2819	775	16	world	world	ADJ
taxlaw-2819	775	17	war	war	NOUN
taxlaw-2819	775	18	i	i	PRON
taxlaw-2819	775	19	era	era	NOUN
taxlaw-2819	775	20	is	be	AUX
taxlaw-2819	775	21	bound	bind	VERB
taxlaw-2819	775	22	to	to	PART
taxlaw-2819	775	23	undergo	undergo	VERB
taxlaw-2819	775	24	evolution	evolution	NOUN
taxlaw-2819	775	25	.	.	PUNCT
taxlaw-2819	776	1	at	at	ADP
taxlaw-2819	776	2	this	this	DET
taxlaw-2819	776	3	point	point	NOUN
taxlaw-2819	776	4	in	in	ADP
taxlaw-2819	776	5	time	time	NOUN
taxlaw-2819	776	6	,	,	PUNCT
taxlaw-2819	776	7	it	it	PRON
taxlaw-2819	776	8	appears	appear	VERB
taxlaw-2819	776	9	that	that	SCONJ
taxlaw-2819	776	10	no	no	DET
taxlaw-2819	776	11	group	group	NOUN
taxlaw-2819	776	12	is	be	AUX
taxlaw-2819	776	13	happy	happy	ADJ
taxlaw-2819	776	14	with	with	ADP
taxlaw-2819	776	15	its	its	PRON
taxlaw-2819	776	16	consequences	consequence	NOUN
taxlaw-2819	776	17	.	.	PUNCT
taxlaw-2819	777	1	the	the	DET
taxlaw-2819	777	2	original	original	ADJ
taxlaw-2819	777	3	residence	residence	NOUN
taxlaw-2819	777	4	countries	country	NOUN
taxlaw-2819	777	5	have	have	AUX
taxlaw-2819	777	6	largely	largely	ADV
taxlaw-2819	777	7	abandoned	abandon	VERB
taxlaw-2819	777	8	its	its	PRON
taxlaw-2819	777	9	benefit	benefit	NOUN
taxlaw-2819	777	10	,	,	PUNCT
taxlaw-2819	777	11	source	source	NOUN
taxlaw-2819	777	12	countries	country	NOUN
taxlaw-2819	777	13	of	of	ADP
taxlaw-2819	777	14	the	the	DET
taxlaw-2819	777	15	1920s	1920	NOUN
taxlaw-2819	777	16	reject	reject	VERB
taxlaw-2819	777	17	the	the	DET
taxlaw-2819	777	18	model	model	NOUN
taxlaw-2819	777	19	outright	outright	ADV
taxlaw-2819	777	20	,	,	PUNCT
taxlaw-2819	777	21	the	the	DET
taxlaw-2819	777	22	g-8	g-8	NOUN
taxlaw-2819	777	23	and	and	CCONJ
taxlaw-2819	777	24	g-20	g-20	PROPN
taxlaw-2819	777	25	have	have	AUX
taxlaw-2819	777	26	proclaimed	proclaim	VERB
taxlaw-2819	777	27	that	that	SCONJ
taxlaw-2819	777	28	inappropriate	inappropriate	ADJ
taxlaw-2819	777	29	effective	effective	ADJ
taxlaw-2819	777	30	tax	tax	NOUN
taxlaw-2819	777	31	rate	rate	NOUN
taxlaw-2819	777	32	policies	policy	NOUN
taxlaw-2819	777	33	have	have	AUX
taxlaw-2819	777	34	been	be	AUX
taxlaw-2819	777	35	spawned	spawn	VERB
taxlaw-2819	777	36	by	by	ADP
taxlaw-2819	777	37	the	the	DET
taxlaw-2819	777	38	foundational	foundational	PROPN
taxlaw-2819	777	39	premise	premise	NOUN
taxlaw-2819	777	40	,	,	PUNCT
taxlaw-2819	777	41	emerging	emerge	VERB
taxlaw-2819	777	42	countries	country	NOUN
taxlaw-2819	777	43	and	and	CCONJ
taxlaw-2819	777	44	their	their	PRON
taxlaw-2819	777	45	supporters	supporter	NOUN
taxlaw-2819	777	46	or	or	CCONJ
taxlaw-2819	777	47	financiers	financier	NOUN
taxlaw-2819	777	48	decry	decry	VERB
taxlaw-2819	777	49	the	the	DET
taxlaw-2819	777	50	impact	impact	NOUN
taxlaw-2819	777	51	of	of	ADP
taxlaw-2819	777	52	existing	exist	VERB
taxlaw-2819	777	53	models	model	NOUN
taxlaw-2819	777	54	upon	upon	SCONJ
taxlaw-2819	777	55	their	their	PRON
taxlaw-2819	777	56	economic	economic	ADJ
taxlaw-2819	777	57	growth	growth	NOUN
taxlaw-2819	777	58	potential	potential	NOUN
taxlaw-2819	777	59	,	,	PUNCT
taxlaw-2819	777	60	and	and	CCONJ
taxlaw-2819	777	61	mnes	mne	NOUN
taxlaw-2819	777	62	are	be	AUX
taxlaw-2819	777	63	stuck	stick	VERB
taxlaw-2819	777	64	in	in	ADP
taxlaw-2819	777	65	the	the	DET
taxlaw-2819	777	66	middle	middle	NOUN
taxlaw-2819	777	67	,	,	PUNCT
taxlaw-2819	777	68	pilloried	pillory	VERB
taxlaw-2819	777	69	for	for	ADP
taxlaw-2819	777	70	following	follow	VERB
taxlaw-2819	777	71	the	the	DET
taxlaw-2819	777	72	rules.184	rules.184	NOUN
taxlaw-2819	777	73	in	in	ADP
taxlaw-2819	777	74	short	short	ADJ
taxlaw-2819	777	75	,	,	PUNCT
taxlaw-2819	777	76	the	the	DET
taxlaw-2819	777	77	likelihood	likelihood	NOUN
taxlaw-2819	777	78	of	of	ADP
taxlaw-2819	777	79	future	future	ADJ
taxlaw-2819	777	80	life	life	NOUN
taxlaw-2819	777	81	of	of	ADP
taxlaw-2819	777	82	policies	policy	NOUN
taxlaw-2819	777	83	developed	develop	VERB
taxlaw-2819	777	84	for	for	ADP
taxlaw-2819	777	85	the	the	DET
taxlaw-2819	777	86	self	self	NOUN
taxlaw-2819	777	87	-	-	PUNCT
taxlaw-2819	777	88	benefit	benefit	NOUN
taxlaw-2819	777	89	of	of	ADP
taxlaw-2819	777	90	the	the	DET
taxlaw-2819	777	91	economic	economic	ADJ
taxlaw-2819	777	92	powers	power	NOUN
taxlaw-2819	777	93	of	of	ADP
taxlaw-2819	777	94	an	an	DET
taxlaw-2819	777	95	earlier	early	ADJ
taxlaw-2819	777	96	era	era	NOUN
taxlaw-2819	777	97	(	(	PUNCT
taxlaw-2819	777	98	when	when	SCONJ
taxlaw-2819	777	99	airplanes	airplane	NOUN
taxlaw-2819	777	100	were	be	AUX
taxlaw-2819	777	101	a	a	DET
taxlaw-2819	777	102	novelty	novelty	NOUN
taxlaw-2819	777	103	,	,	PUNCT
taxlaw-2819	777	104	franklin	franklin	PROPN
taxlaw-2819	777	105	roosevelt	roosevelt	PROPN
taxlaw-2819	777	106	and	and	CCONJ
taxlaw-2819	777	107	winston	winston	PROPN
taxlaw-2819	777	108	churchill	churchill	PROPN
taxlaw-2819	777	109	were	be	AUX
taxlaw-2819	777	110	mere	mere	ADJ
taxlaw-2819	777	111	boys	boy	NOUN
taxlaw-2819	777	112	,	,	PUNCT
taxlaw-2819	777	113	and	and	CCONJ
taxlaw-2819	777	114	the	the	DET
taxlaw-2819	777	115	sinking	sinking	NOUN
taxlaw-2819	777	116	of	of	ADP
taxlaw-2819	777	117	the	the	DET
taxlaw-2819	777	118	titanic	titanic	ADJ
taxlaw-2819	777	119	was	be	AUX
taxlaw-2819	777	120	recent	recent	ADJ
taxlaw-2819	777	121	,	,	PUNCT
taxlaw-2819	777	122	unbelievable	unbelievable	ADJ
taxlaw-2819	777	123	news	news	NOUN
taxlaw-2819	777	124	)	)	PUNCT
taxlaw-2819	777	125	seems	seem	VERB
taxlaw-2819	777	126	remote	remote	ADJ
taxlaw-2819	777	127	.	.	PUNCT
taxlaw-2819	778	1	in	in	ADP
taxlaw-2819	778	2	the	the	DET
taxlaw-2819	778	3	inevitable	inevitable	ADJ
taxlaw-2819	778	4	re	re	NOUN
taxlaw-2819	778	5	-	-	NOUN
taxlaw-2819	778	6	examination	examination	NOUN
taxlaw-2819	778	7	process	process	NOUN
taxlaw-2819	778	8	,	,	PUNCT
taxlaw-2819	778	9	there	there	PRON
taxlaw-2819	778	10	will	will	AUX
taxlaw-2819	778	11	be	be	AUX
taxlaw-2819	778	12	a	a	DET
taxlaw-2819	778	13	fascinating	fascinating	ADJ
taxlaw-2819	778	14	range	range	NOUN
taxlaw-2819	778	15	of	of	ADP
taxlaw-2819	778	16	political	political	ADJ
taxlaw-2819	778	17	,	,	PUNCT
taxlaw-2819	778	18	economic	economic	ADJ
taxlaw-2819	778	19	,	,	PUNCT
taxlaw-2819	778	20	and	and	CCONJ
taxlaw-2819	778	21	business	business	NOUN
taxlaw-2819	778	22	issues	issue	NOUN
taxlaw-2819	778	23	to	to	PART
taxlaw-2819	778	24	be	be	AUX
taxlaw-2819	778	25	addressed	address	VERB
taxlaw-2819	778	26	.	.	PUNCT
taxlaw-2819	779	1	tax	tax	NOUN
taxlaw-2819	779	2	administrations	administration	NOUN
taxlaw-2819	779	3	will	will	AUX
taxlaw-2819	779	4	need	need	VERB
taxlaw-2819	779	5	to	to	PART
taxlaw-2819	779	6	ascertain	ascertain	VERB
taxlaw-2819	779	7	how	how	SCONJ
taxlaw-2819	779	8	their	their	PRON
taxlaw-2819	779	9	resources	resource	NOUN
taxlaw-2819	779	10	can	can	AUX
taxlaw-2819	779	11	be	be	AUX
taxlaw-2819	779	12	redeployed	redeploy	VERB
taxlaw-2819	779	13	to	to	PART
taxlaw-2819	779	14	foster	foster	VERB
taxlaw-2819	779	15	economic	economic	ADJ
taxlaw-2819	779	16	growth	growth	NOUN
taxlaw-2819	779	17	.	.	PUNCT
taxlaw-2819	780	1	mnes	mne	NOUN
taxlaw-2819	780	2	will	will	AUX
taxlaw-2819	780	3	181	181	NUM
taxlaw-2819	780	4	such	such	DET
taxlaw-2819	780	5	a	a	DET
taxlaw-2819	780	6	proposal	proposal	NOUN
taxlaw-2819	780	7	would	would	AUX
taxlaw-2819	780	8	be	be	AUX
taxlaw-2819	780	9	very	very	ADV
taxlaw-2819	780	10	similar	similar	ADJ
taxlaw-2819	780	11	to	to	ADP
taxlaw-2819	780	12	the	the	DET
taxlaw-2819	780	13	“	"	PUNCT
taxlaw-2819	780	14	throw	throw	VERB
taxlaw-2819	780	15	-	-	PUNCT
taxlaw-2819	780	16	back	back	NOUN
taxlaw-2819	780	17	rules	rule	NOUN
taxlaw-2819	780	18	”	"	PUNCT
taxlaw-2819	780	19	that	that	PRON
taxlaw-2819	780	20	apply	apply	VERB
taxlaw-2819	780	21	in	in	ADP
taxlaw-2819	780	22	several	several	ADJ
taxlaw-2819	780	23	states	state	NOUN
taxlaw-2819	780	24	in	in	ADP
taxlaw-2819	780	25	the	the	DET
taxlaw-2819	780	26	united	united	PROPN
taxlaw-2819	780	27	states	states	PROPN
taxlaw-2819	780	28	where	where	SCONJ
taxlaw-2819	780	29	income	income	NOUN
taxlaw-2819	780	30	that	that	PRON
taxlaw-2819	780	31	is	be	AUX
taxlaw-2819	780	32	apportioned	apportion	VERB
taxlaw-2819	780	33	to	to	ADP
taxlaw-2819	780	34	a	a	DET
taxlaw-2819	780	35	particular	particular	ADJ
taxlaw-2819	780	36	state	state	NOUN
taxlaw-2819	780	37	is	be	AUX
taxlaw-2819	780	38	“	"	PUNCT
taxlaw-2819	780	39	thrown	throw	VERB
taxlaw-2819	780	40	back	back	ADP
taxlaw-2819	780	41	”	"	PUNCT
taxlaw-2819	780	42	to	to	ADP
taxlaw-2819	780	43	the	the	DET
taxlaw-2819	780	44	first	first	ADJ
taxlaw-2819	780	45	state	state	NOUN
taxlaw-2819	780	46	if	if	SCONJ
taxlaw-2819	780	47	the	the	DET
taxlaw-2819	780	48	state	state	NOUN
taxlaw-2819	780	49	of	of	ADP
taxlaw-2819	780	50	initial	initial	ADJ
taxlaw-2819	780	51	apportionment	apportionment	NOUN
taxlaw-2819	780	52	does	do	AUX
taxlaw-2819	780	53	not	not	PART
taxlaw-2819	780	54	seek	seek	VERB
taxlaw-2819	780	55	to	to	PART
taxlaw-2819	780	56	tax	tax	VERB
taxlaw-2819	780	57	such	such	ADJ
taxlaw-2819	780	58	apportioned	apportion	VERB
taxlaw-2819	780	59	profits	profit	NOUN
taxlaw-2819	780	60	.	.	PUNCT
taxlaw-2819	781	1	see	see	VERB
taxlaw-2819	781	2	generally	generally	ADV
taxlaw-2819	781	3	walter	walter	PROPN
taxlaw-2819	781	4	hellerstein	hellerstein	PROPN
taxlaw-2819	781	5	,	,	PUNCT
taxlaw-2819	781	6	the	the	DET
taxlaw-2819	781	7	quest	quest	NOUN
taxlaw-2819	781	8	for	for	ADP
taxlaw-2819	781	9	‘	'	PUNCT
taxlaw-2819	781	10	full	full	ADJ
taxlaw-2819	781	11	accountability	accountability	NOUN
taxlaw-2819	781	12	’	'	PUNCT
taxlaw-2819	781	13	of	of	ADP
taxlaw-2819	781	14	corporate	corporate	ADJ
taxlaw-2819	781	15	income	income	NOUN
taxlaw-2819	781	16	,	,	PUNCT
taxlaw-2819	781	17	63	63	NUM
taxlaw-2819	781	18	st	st	PROPN
taxlaw-2819	781	19	.	.	PROPN
taxlaw-2819	781	20	tax	tax	PROPN
taxlaw-2819	781	21	notes	note	NOUN
taxlaw-2819	781	22	627	627	NUM
taxlaw-2819	781	23	(	(	PUNCT
taxlaw-2819	781	24	2011	2011	NUM
taxlaw-2819	781	25	)	)	PUNCT
taxlaw-2819	781	26	;	;	PUNCT
taxlaw-2819	781	27	hamilton	hamilton	PROPN
taxlaw-2819	781	28	,	,	PUNCT
taxlaw-2819	781	29	mtc	mtc	NOUN
taxlaw-2819	781	30	launches	launch	NOUN
taxlaw-2819	781	31	projects	project	NOUN
taxlaw-2819	781	32	on	on	ADP
taxlaw-2819	781	33	associate	associate	ADJ
taxlaw-2819	781	34	nexus	nexus	NOUN
taxlaw-2819	781	35	,	,	PUNCT
taxlaw-2819	781	36	throwback	throwback	NOUN
taxlaw-2819	781	37	rule	rule	NOUN
taxlaw-2819	781	38	,	,	PUNCT
taxlaw-2819	781	39	tax	tax	NOUN
taxlaw-2819	781	40	analysts	analyst	NOUN
taxlaw-2819	781	41	,	,	PUNCT
taxlaw-2819	781	42	doc	doc	PROPN
taxlaw-2819	781	43	.	.	PUNCT
taxlaw-2819	782	1	no	no	PRON
taxlaw-2819	782	2	201116136	201116136	NUM
taxlaw-2819	782	3	(	(	PUNCT
taxlaw-2819	782	4	2011	2011	NUM
taxlaw-2819	782	5	)	)	PUNCT
taxlaw-2819	782	6	.	.	PUNCT
taxlaw-2819	783	1	182	182	NUM
taxlaw-2819	783	2	before	before	ADP
taxlaw-2819	783	3	the	the	DET
taxlaw-2819	783	4	enactment	enactment	NOUN
taxlaw-2819	783	5	of	of	ADP
taxlaw-2819	783	6	the	the	DET
taxlaw-2819	783	7	foreign	foreign	ADJ
taxlaw-2819	783	8	investors	investor	NOUN
taxlaw-2819	783	9	tax	tax	PROPN
taxlaw-2819	783	10	act	act	NOUN
taxlaw-2819	783	11	of	of	ADP
taxlaw-2819	783	12	1966	1966	NUM
taxlaw-2819	783	13	,	,	PUNCT
taxlaw-2819	783	14	pub	pub	NOUN
taxlaw-2819	783	15	.	.	PUNCT
taxlaw-2819	784	1	l.	l.	PROPN
taxlaw-2819	784	2	no	no	INTJ
taxlaw-2819	784	3	.	.	PROPN
taxlaw-2819	784	4	89	89	NUM
taxlaw-2819	784	5	-	-	SYM
taxlaw-2819	784	6	809	809	NUM
taxlaw-2819	784	7	,	,	PUNCT
taxlaw-2819	784	8	80	80	NUM
taxlaw-2819	784	9	stat	stat	NOUN
taxlaw-2819	784	10	.	.	PUNCT
taxlaw-2819	785	1	1539	1539	NUM
taxlaw-2819	785	2	,	,	PUNCT
taxlaw-2819	785	3	a	a	DET
taxlaw-2819	785	4	so	so	ADV
taxlaw-2819	785	5	-	-	PUNCT
taxlaw-2819	785	6	called	call	VERB
taxlaw-2819	785	7	“	"	PUNCT
taxlaw-2819	785	8	force	force	NOUN
taxlaw-2819	785	9	of	of	ADP
taxlaw-2819	785	10	attraction	attraction	NOUN
taxlaw-2819	785	11	”	"	PUNCT
taxlaw-2819	785	12	rule	rule	NOUN
taxlaw-2819	785	13	applied	apply	VERB
taxlaw-2819	785	14	so	so	SCONJ
taxlaw-2819	785	15	as	as	SCONJ
taxlaw-2819	785	16	to	to	PART
taxlaw-2819	785	17	tax	tax	VERB
taxlaw-2819	785	18	all	all	PRON
taxlaw-2819	785	19	of	of	ADP
taxlaw-2819	785	20	the	the	DET
taxlaw-2819	785	21	u.s	u.s	PROPN
taxlaw-2819	785	22	.	.	PROPN
taxlaw-2819	785	23	income	income	NOUN
taxlaw-2819	785	24	as	as	ADP
taxlaw-2819	785	25	business	business	NOUN
taxlaw-2819	785	26	income	income	NOUN
taxlaw-2819	785	27	at	at	ADP
taxlaw-2819	785	28	graduated	graduate	VERB
taxlaw-2819	785	29	rates	rate	NOUN
taxlaw-2819	785	30	.	.	PUNCT
taxlaw-2819	786	1	see	see	VERB
taxlaw-2819	786	2	generally	generally	ADV
taxlaw-2819	786	3	thomas	thomas	PROPN
taxlaw-2819	786	4	bissell	bissell	PROPN
taxlaw-2819	786	5	,	,	PUNCT
taxlaw-2819	786	6	u.s	u.s	PROPN
taxlaw-2819	786	7	.	.	PROPN
taxlaw-2819	786	8	income	income	NOUN
taxlaw-2819	786	9	taxation	taxation	NOUN
taxlaw-2819	786	10	of	of	ADP
taxlaw-2819	786	11	nonresident	nonresident	ADJ
taxlaw-2819	786	12	alien	alien	ADJ
taxlaw-2819	786	13	individuals	individual	NOUN
taxlaw-2819	786	14	,	,	PUNCT
taxlaw-2819	786	15	907	907	NUM
taxlaw-2819	786	16	tax	tax	NOUN
taxlaw-2819	786	17	mgmt	mgmt	NOUN
taxlaw-2819	786	18	.	.	PUNCT
taxlaw-2819	787	1	portfolio	portfolio	NOUN
taxlaw-2819	787	2	(	(	PUNCT
taxlaw-2819	787	3	bna	bna	PROPN
taxlaw-2819	787	4	)	)	PUNCT
taxlaw-2819	787	5	at	at	ADP
taxlaw-2819	787	6	ii	ii	PROPN
taxlaw-2819	787	7	.	.	PROPN
taxlaw-2819	787	8	183	183	NUM
taxlaw-2819	787	9	see	see	VERB
taxlaw-2819	787	10	wells	wells	PROPN
taxlaw-2819	787	11	&	&	CCONJ
taxlaw-2819	787	12	lowell	lowell	PROPN
taxlaw-2819	787	13	,	,	PUNCT
taxlaw-2819	787	14	supra	supra	PROPN
taxlaw-2819	787	15	note	note	NOUN
taxlaw-2819	787	16	10	10	NUM
taxlaw-2819	787	17	.	.	PUNCT
taxlaw-2819	788	1	184	184	NUM
taxlaw-2819	788	2	see	see	VERB
taxlaw-2819	788	3	supra	supra	PROPN
taxlaw-2819	788	4	part	part	PROPN
taxlaw-2819	788	5	xii	xii	PROPN
taxlaw-2819	788	6	.	.	PUNCT
taxlaw-2819	789	1	javascript	javascript	NOUN
taxlaw-2819	789	2	:	:	PUNCT
taxlaw-2819	789	3	top.docjs.no_prev_doc_in_search_results	top.docjs.no_prev_doc_in_search_result	NOUN
taxlaw-2819	789	4	(	(	PUNCT
taxlaw-2819	789	5	)	)	PUNCT
taxlaw-2819	789	6	javascript	javascript	NOUN
taxlaw-2819	789	7	:	:	PUNCT
taxlaw-2819	789	8	top.docjs.next_hit(1	top.docjs.next_hit(1	X
taxlaw-2819	789	9	)	)	PUNCT
taxlaw-2819	789	10	2013	2013	NUM
taxlaw-2819	789	11	]	]	PUNCT
taxlaw-2819	789	12	income	income	NOUN
taxlaw-2819	789	13	tax	tax	NOUN
taxlaw-2819	789	14	treaty	treaty	NOUN
taxlaw-2819	789	15	policy	policy	NOUN
taxlaw-2819	789	16	in	in	ADP
taxlaw-2819	789	17	the	the	DET
taxlaw-2819	789	18	21st	21st	ADJ
taxlaw-2819	789	19	century	century	NOUN
taxlaw-2819	789	20	:	:	PUNCT
taxlaw-2819	789	21	39	39	NUM
taxlaw-2819	789	22	residence	residence	NOUN
taxlaw-2819	789	23	vs.	vs.	ADP
taxlaw-2819	789	24	source	source	NOUN
taxlaw-2819	789	25	need	need	VERB
taxlaw-2819	789	26	to	to	PART
taxlaw-2819	789	27	assess	assess	VERB
taxlaw-2819	789	28	the	the	DET
taxlaw-2819	789	29	impact	impact	NOUN
taxlaw-2819	789	30	of	of	ADP
taxlaw-2819	789	31	new	new	ADJ
taxlaw-2819	789	32	treaty	treaty	NOUN
taxlaw-2819	789	33	concepts	concept	NOUN
taxlaw-2819	789	34	on	on	ADP
taxlaw-2819	789	35	their	their	PRON
taxlaw-2819	789	36	global	global	ADJ
taxlaw-2819	789	37	effective	effective	ADJ
taxlaw-2819	789	38	tax	tax	NOUN
taxlaw-2819	789	39	rate	rate	NOUN
taxlaw-2819	789	40	planning	planning	NOUN
taxlaw-2819	789	41	models	model	NOUN
taxlaw-2819	789	42	.	.	PUNCT
taxlaw-2819	790	1	finally	finally	ADV
taxlaw-2819	790	2	,	,	PUNCT
taxlaw-2819	790	3	organizations	organization	NOUN
taxlaw-2819	790	4	such	such	ADJ
taxlaw-2819	790	5	as	as	ADP
taxlaw-2819	790	6	the	the	DET
taxlaw-2819	790	7	oecd	oecd	PROPN
taxlaw-2819	790	8	and	and	CCONJ
taxlaw-2819	790	9	un	un	PROPN
taxlaw-2819	790	10	will	will	AUX
taxlaw-2819	790	11	need	need	VERB
taxlaw-2819	790	12	to	to	PART
taxlaw-2819	790	13	assess	assess	VERB
taxlaw-2819	790	14	the	the	DET
taxlaw-2819	790	15	impact	impact	NOUN
taxlaw-2819	790	16	of	of	ADP
taxlaw-2819	790	17	such	such	ADJ
taxlaw-2819	790	18	developments	development	NOUN
taxlaw-2819	790	19	on	on	ADP
taxlaw-2819	790	20	their	their	PRON
taxlaw-2819	790	21	own	own	ADJ
taxlaw-2819	790	22	role	role	NOUN
taxlaw-2819	790	23	in	in	ADP
taxlaw-2819	790	24	international	international	ADJ
taxlaw-2819	790	25	taxation	taxation	NOUN
taxlaw-2819	790	26	.	.	PUNCT
taxlaw-2819	791	1	the	the	DET
taxlaw-2819	791	2	critical	critical	ADJ
taxlaw-2819	791	3	question	question	NOUN
taxlaw-2819	791	4	is	be	AUX
taxlaw-2819	791	5	who	who	PRON
taxlaw-2819	791	6	will	will	AUX
taxlaw-2819	791	7	initiate	initiate	VERB
taxlaw-2819	791	8	the	the	DET
taxlaw-2819	791	9	evolution	evolution	NOUN
taxlaw-2819	791	10	to	to	PART
taxlaw-2819	791	11	come	come	VERB
taxlaw-2819	791	12	.	.	PUNCT
taxlaw-2819	792	1	all	all	DET
taxlaw-2819	792	2	countries	country	NOUN
taxlaw-2819	792	3	are	be	AUX
taxlaw-2819	792	4	anxious	anxious	ADJ
taxlaw-2819	792	5	to	to	PART
taxlaw-2819	792	6	protect	protect	VERB
taxlaw-2819	792	7	their	their	PRON
taxlaw-2819	792	8	respective	respective	ADJ
taxlaw-2819	792	9	tax	tax	NOUN
taxlaw-2819	792	10	bases	basis	NOUN
taxlaw-2819	792	11	.	.	PUNCT
taxlaw-2819	793	1	at	at	ADP
taxlaw-2819	793	2	the	the	DET
taxlaw-2819	793	3	present	present	ADJ
taxlaw-2819	793	4	time	time	NOUN
taxlaw-2819	793	5	,	,	PUNCT
taxlaw-2819	793	6	it	it	PRON
taxlaw-2819	793	7	appears	appear	VERB
taxlaw-2819	793	8	that	that	SCONJ
taxlaw-2819	793	9	the	the	DET
taxlaw-2819	793	10	brics	bric	NOUN
taxlaw-2819	793	11	and	and	CCONJ
taxlaw-2819	793	12	source	source	NOUN
taxlaw-2819	793	13	countries	country	NOUN
taxlaw-2819	793	14	have	have	AUX
taxlaw-2819	793	15	planted	plant	VERB
taxlaw-2819	793	16	their	their	PRON
taxlaw-2819	793	17	stake	stake	NOUN
taxlaw-2819	793	18	in	in	ADP
taxlaw-2819	793	19	the	the	DET
taxlaw-2819	793	20	sand	sand	NOUN
taxlaw-2819	793	21	,	,	PUNCT
taxlaw-2819	793	22	rejecting	reject	VERB
taxlaw-2819	793	23	the	the	DET
taxlaw-2819	793	24	existing	exist	VERB
taxlaw-2819	793	25	order	order	NOUN
taxlaw-2819	793	26	and	and	CCONJ
taxlaw-2819	793	27	declaring	declare	VERB
taxlaw-2819	793	28	an	an	DET
taxlaw-2819	793	29	intention	intention	NOUN
taxlaw-2819	793	30	to	to	PART
taxlaw-2819	793	31	update	update	VERB
taxlaw-2819	793	32	the	the	DET
taxlaw-2819	793	33	rules	rule	NOUN
taxlaw-2819	793	34	that	that	PRON
taxlaw-2819	793	35	apply	apply	VERB
taxlaw-2819	793	36	to	to	ADP
taxlaw-2819	793	37	their	their	PRON
taxlaw-2819	793	38	own	own	ADJ
taxlaw-2819	793	39	tax	tax	NOUN
taxlaw-2819	793	40	base	base	NOUN
taxlaw-2819	793	41	defense	defense	NOUN
taxlaw-2819	793	42	.	.	PUNCT
taxlaw-2819	794	1	the	the	DET
taxlaw-2819	794	2	oecd	oecd	PROPN
taxlaw-2819	794	3	appears	appear	VERB
taxlaw-2819	794	4	to	to	PART
taxlaw-2819	794	5	be	be	AUX
taxlaw-2819	794	6	principally	principally	ADV
taxlaw-2819	794	7	driven	drive	VERB
taxlaw-2819	794	8	by	by	ADP
taxlaw-2819	794	9	the	the	DET
taxlaw-2819	794	10	need	need	NOUN
taxlaw-2819	794	11	to	to	PART
taxlaw-2819	794	12	defend	defend	VERB
taxlaw-2819	794	13	its	its	PRON
taxlaw-2819	794	14	member	member	NOUN
taxlaw-2819	794	15	country	country	NOUN
taxlaw-2819	794	16	tax	tax	NOUN
taxlaw-2819	794	17	bases	basis	NOUN
taxlaw-2819	794	18	,	,	PUNCT
taxlaw-2819	794	19	hoping	hope	VERB
taxlaw-2819	794	20	,	,	PUNCT
taxlaw-2819	794	21	no	no	ADV
taxlaw-2819	794	22	doubt	doubt	ADV
taxlaw-2819	794	23	,	,	PUNCT
taxlaw-2819	794	24	that	that	SCONJ
taxlaw-2819	794	25	brics	bric	NOUN
taxlaw-2819	794	26	and	and	CCONJ
taxlaw-2819	794	27	source	source	NOUN
taxlaw-2819	794	28	countries	country	NOUN
taxlaw-2819	794	29	will	will	AUX
taxlaw-2819	794	30	ultimately	ultimately	ADV
taxlaw-2819	794	31	follow	follow	VERB
taxlaw-2819	794	32	its	its	PRON
taxlaw-2819	794	33	lead.185	lead.185	NOUN
taxlaw-2819	794	34	if	if	SCONJ
taxlaw-2819	794	35	it	it	PRON
taxlaw-2819	794	36	fails	fail	VERB
taxlaw-2819	794	37	to	to	PART
taxlaw-2819	794	38	heed	heed	VERB
taxlaw-2819	794	39	the	the	DET
taxlaw-2819	794	40	needs	need	NOUN
taxlaw-2819	794	41	of	of	ADP
taxlaw-2819	794	42	the	the	DET
taxlaw-2819	794	43	evolving	evolve	VERB
taxlaw-2819	794	44	order	order	NOUN
taxlaw-2819	794	45	(	(	PUNCT
taxlaw-2819	794	46	brics	bric	NOUN
taxlaw-2819	794	47	and	and	CCONJ
taxlaw-2819	794	48	source	source	NOUN
taxlaw-2819	794	49	countries	country	NOUN
taxlaw-2819	794	50	)	)	PUNCT
taxlaw-2819	794	51	,	,	PUNCT
taxlaw-2819	794	52	the	the	DET
taxlaw-2819	794	53	hegemony	hegemony	NOUN
taxlaw-2819	794	54	of	of	ADP
taxlaw-2819	794	55	the	the	DET
taxlaw-2819	794	56	oecd	oecd	PROPN
taxlaw-2819	794	57	may	may	AUX
taxlaw-2819	794	58	be	be	AUX
taxlaw-2819	794	59	lost	lose	VERB
taxlaw-2819	794	60	in	in	ADP
taxlaw-2819	794	61	the	the	DET
taxlaw-2819	794	62	process	process	NOUN
taxlaw-2819	794	63	.	.	PUNCT
taxlaw-2819	795	1	as	as	ADP
taxlaw-2819	795	2	always	always	ADV
taxlaw-2819	795	3	,	,	PUNCT
taxlaw-2819	795	4	the	the	DET
taxlaw-2819	795	5	study	study	NOUN
taxlaw-2819	795	6	of	of	ADP
taxlaw-2819	795	7	history	history	NOUN
taxlaw-2819	795	8	provides	provide	VERB
taxlaw-2819	795	9	illumination	illumination	NOUN
taxlaw-2819	795	10	for	for	ADP
taxlaw-2819	795	11	the	the	DET
taxlaw-2819	795	12	future	future	NOUN
taxlaw-2819	795	13	,	,	PUNCT
taxlaw-2819	795	14	provided	provide	VERB
taxlaw-2819	795	15	that	that	SCONJ
taxlaw-2819	795	16	the	the	DET
taxlaw-2819	795	17	lessons	lesson	NOUN
taxlaw-2819	795	18	are	be	AUX
taxlaw-2819	795	19	not	not	PART
taxlaw-2819	795	20	forgotten	forget	VERB
taxlaw-2819	795	21	or	or	CCONJ
taxlaw-2819	795	22	ignored	ignore	VERB
taxlaw-2819	795	23	.	.	PUNCT
taxlaw-2819	796	1	the	the	DET
taxlaw-2819	796	2	learning	learning	NOUN
taxlaw-2819	796	3	that	that	PRON
taxlaw-2819	796	4	can	can	AUX
taxlaw-2819	796	5	be	be	AUX
taxlaw-2819	796	6	derived	derive	VERB
taxlaw-2819	796	7	from	from	ADP
taxlaw-2819	796	8	the	the	DET
taxlaw-2819	796	9	policies	policy	NOUN
taxlaw-2819	796	10	developed	develop	VERB
taxlaw-2819	796	11	in	in	ADP
taxlaw-2819	796	12	the	the	DET
taxlaw-2819	796	13	1920s	1920s	NUM
taxlaw-2819	796	14	is	be	AUX
taxlaw-2819	796	15	that	that	SCONJ
taxlaw-2819	796	16	tax	tax	NOUN
taxlaw-2819	796	17	revenues	revenue	NOUN
taxlaw-2819	796	18	will	will	AUX
taxlaw-2819	796	19	follow	follow	VERB
taxlaw-2819	796	20	treaty	treaty	NOUN
taxlaw-2819	796	21	policy	policy	NOUN
taxlaw-2819	796	22	design	design	NOUN
taxlaw-2819	796	23	.	.	PUNCT
taxlaw-2819	797	1	185	185	NUM
taxlaw-2819	797	2	see	see	VERB
taxlaw-2819	797	3	supra	supra	PROPN
taxlaw-2819	797	4	note	note	NOUN
taxlaw-2819	797	5	4	4	NUM
taxlaw-2819	797	6	.	.	PUNCT